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CITY OF ANDOVER ANDOVER, MINNESOTA AUDIT REPORT DECEMBER 31, 1977 ,0 ~: " :r yQ o . o o o . o o CITY OF ANDOVER ANDOVER, MINNESOTA INDEX CITY COUNCIL AND OFFICIALS AUDITORS' OPINION BASIC FINANCIAL STATEMENTS Page COMBINED FINANCIAL STATEMENTS: Combined Balance Sheet - All Funds Combined Statement of Changes in Fund Ba1ance- All Funds Combined Summary of Receipts and Disbursements - All Funds 1-2 3 4 GENERAL FUND: Balance Sheet Statement of Changes in Fund Balance Statement of Receipts and Disbursements 5 6 7-14 SPECIAL REVENUE FUNDS: Balance Sheet Combined Statement of Changes in Fund Balance Combined Statement of Receipts and Disbursements 15 16 17 CAPITAL PROJECTS FUND: Balance Sheet Statement of Changes in Fund Balance Statement of Receipts and Disbursements 18 19 20 SPECIAL ASSESSMENT FUND: Combined Balance Sheet Combined Statement of Changes in fund Balance Combined Statement of Receipts and Disbursements 21 22 23 GENERAL FIXED ASSETS GROUP: Statement of General Fixed Assets 24 NOTES TO FINANCIAL STATEMENTS 25-27 SUPPLEMENTAL FINANCIAL INFORMATION: Auditor's Opinion on Supplemental Financial Information Combined Schedule of Investments Combined Schedule of Bonds Payable Insurance in Force and Official Bonds 28 29-30 31 CITY OF ANDOVER ANDOVER, MINNESOTA o CITY OFFICIALS Term of Office Expires Mayor - Gerald Windschit1 December 31, 1978 Council - Theodore M. Lachinski Robert E. McClure - Appointed 2/1/77 Kenneth Ortte1 Mary VanderLaan December 31, 1980 December 31, 1978 December 31, 1980 December 31, 1978 Clerk - Treasurer Patricia K. Lindquist o Building Inspector - David R. Clough Assessor - James E. Thurston o o OLSEN. THIELEN & CO. 223 LllTLE CANADA ROAD AT HIGHWAY 35-E ST. PAUL. MINNESOTA 55117 TELEPHONE (612) 483-4521 Honorable Mayor and City Council City of Andover 1685 Crosstown Blvd. m~ Andover, Minnesota 55303 We have examined the balance sheets of the various funds and account groups of the City of Andover as of December 31, 1977, and the related statements of receipts and disbursements and changes in fund balances for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. o The City has not maintained detailed cost records of its general fixed assets which are shown on the balance sheet and further explained in Note 1D. In our opinion, the financial statements listed in the forgoing table of contents, other than the financial statements of the general fixed assets, present fairly the financial position of the City of Andover at December 31, 1977, in conformity with generally accepted accounting principles and the statements of receipts and disbursements present fairly the cash transactions of the City for the year then ended applied on a basis consistent with that of the preceding year. ~/~ ~a-. 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C"')OO-::t<'1C"')O'IN<'1N NC"') LI"lCO .-100 LI"l .-IC"') <'1 CO ~ .-I <f}- .-1<'1 LI"l LI"l N\O LI"lO -::tN 00.:::t 0'1 .-I <f}- ~I .-1.-1 ro ro 1-1 1-1 Ql Ql s::"O Ql Ql 0"" \OLI"l-::tO -::tr--.-IN . . . -::to'lCOLl"l O.-lCO.-l N-::tO-::t ... .. ... ... r--00<'1r-- r-- .-I .-I LI"l bO s:: 0"; 1-1 ro ..c: 00 +.I s:: Ql @.-IN-::t :> I J I OLl"lLl"lLl"l"'r-- ,.....................r---.r---. ~ . .. . HOOOOO ZZZZZ 0'1 \0 .-I -::t 00 N .-I <'1 C"') 0'1 LI"l \0 00 r-- 00 .-I CO ~ o E-< . 0-- Ql ::l s:: s:: Ql 0 "0 :>Ql '''; tIl (J) 0 P::(J)P:: Ql tJ Ql Ql '''; 1-1 1-1 0"; 0"; +.I ctl s:: 1-1 <tlp.., +.1+.1+.1+.1+.1 s:: s:: s:: s:: I'i Ql Ql Ql Ql Ql @ @ @ @ @ :> :> :> :> :> o 0 000 1-1 1-1 1-11-11-1 ~~~~~ HHHHH o o o GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA BALANCE SHEET DECEMBER 31, 1977 ASSETS Cash Imprest Cash Investments Taxes Receivable - Delinquent Accounts Receivable Advance to Other Funds Due from Other Governmental Units Prepaid Expense $ 19.63 175.00 213,273.24 6,613.44 9,433.00 24,850.28 6,326.52 9,638.46 $270.329.57 TOTAL ASSETS LIABILITIES, RESERVES AND FUND BALANCE LIABILITIES: Accounts Payable Planning and Zoning Escrow Deposits Sewer Availability Charge Escrow Deposits Deferred Payable - Metropolitan Waste Control Commission Total Liabilities $ 20,138.55 2,251.61 7,500.00 54,981. 43 84,871.59 RESERVES: Encumbrances - Tennis Court Construction Imprest Cash Delinquent Taxes Receivable Total Reserves 11,446.00 17 5 . 00 6,613.44 18,234.44 167,223.54 $270.329.57 FUND BALANCE TOTAL LIABILITIES, RESERVES AND FUND BALANCE The accompanying notes are an integral part of the financial statements. 5 o o o GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA STATEMENT OF CHANGES IN FUND BALANCE YEAR ENDED DECEMBER 31, 1977 FUND BALANCE - January 1, 1977 $ 57,389.50 ADD: Receipts Transfers In Increase in: Accounts Receivable Due from Other Governmental Units Advance to Other Funds Prepaid Expense Decrease in: Deferred Payable - Metropolitan Waste Control Commission 523,920.13 195,050.01 9,433.00 6,326.52 3,699.79 7,595.86 4,300.00 807,714.81 BALANCE AND ADDITIONS DEDUCT: Disbursements Increase in: Accounts Payable Planning and Zoning Escrow Deposits Sewer Availability Charge Escrow Deposits Reserves: Tennis Court Construction Decrease In: Special Assessments Receivable: Delinquent Total Deductions 604,129.78 14,604.68 2,251.61 7,500.00 11,446.00 559.20 640,491.27 $167.223.54 FUND BALANCE - December 31, 1977 The accompanying notes are an integral part of the financial statements. 6 o GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 Page 1 of 8 Actual Budget RECEIPTS: Property Taxes: Current Delinquent Area Wide Apportionment Penalties and Interest Total Property Taxes $101,121. 23 5,203.40 6,193.87 796.51 113,315.01 $ 89,700.00 2,100.00 900.00 92,700.00 Licenses and Permits: Business: Cigarette 36.00 24.00 Contractor 5,350.00 4,000.00 Dog Kennel 125.00 150.00 Junk Yard 525.00 450.00 Nonintoxicating Malt Liquor 100.00 240.00 Nonbusiness: Building 29,279.65 24,200.00 Energy 2,280.00 1,800.00 0 Reports 79.00 300.00 Heating 2,514.50 1,800.00 Plumbing 5,544.50 4,200.00 Sewer 4,430.00 3,375.00 Sewer Connection 6,350.00 8,250.00 Sewer Pumping 1,076.00 800.00 Well 2,610.00 3,000.00 Certificate of Occupancy 608.00 480.00 Dog 976.50 1,500.00 Dump 2,960.00 Other 234.00 Total Licenses and Permits 65,078.15 54,569.00 Intergovernmental Revenue: Federal Grants: Comprehensive Employment Training Act State Grants: Homestead Credit State Highway Aid Local Government Aid Agricultural Credit Tennis Court Grant Mobile Home Credit Total Intergovernmental Revenue 30,854.44 30,000.00 39,186.29 13, 021. 50 74,088.75 1,428.94 11,446.00 32.04 170,057.96 60,000.00 13,500.00 74,089.00 177,589.00 c:> The accompanying notes are an integral part of the financial statements. 7 o o o GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 RECEIPTS: - (Continued) Charges for Services: General Government: Zerox Copies Assessment Searches Sale of Maps and Ordinances Plat Fees Special Use Variance Public Safety: Dog Impounding and Board Fire Service Fees Sanitation: Administrative Fees - Sewer Project Sewer User Fees Sewer User Penalties Total Charges for Services Fines and Forfeits: County Court Fines Miscellaneous Revenue: Interest on Time Deposits Contributions - Park Purpose Employee Insurance Collections Pop Vending Machine Insurance Claim Other Total Miscellaneous Revenue Nonrevenue: Revenue Collected for Other Agencies: Sewer Availability Charges Sewer Availability Charges, Escrow Deposits Surcharge on Building Permits Planning and Zoning Escrow Deposits Refunds and Reimbursements: Gopher Reimbursement from County Shade Tree Program Easement Payment Other Total Nonrevenue TOTAL RECEIPTS Page 2 of 8 Actual Bud~et $ 116.78 $ 1,257.00 1,500.00 133.39 200.00 1,519.70 3,500.00 1,725.00 1,000.00 1,080.75 1,000.00 300.00 3,810.00 4,950.00 17,658.05 289.20 27.589.87 12,450.00 9,078.88 5,000.00 6,595.96 1,500.00 500.00 6,000.00 1,181.66 542.75 178.84 19.06 600.00 9,018.27 8,100.00 98,250.0:> 7,500.00 4,258.40 11,710.37/ 10,000.00 15,000.00 183,60 502.90 6,999.12 377 .60 129,781.99 25,000.00 523,920.13 375,408.00 The accompanying notes are an integral part of the financial statements. 8 GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA o STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 RECEIPTS: (Continued) Transfers In: Reimbursement of Expenditure: 75-1 Improvement Fund 76-1 Improvement Fund 77-1 Improvement Fund Prairie Road Improvement Fund Revenue Sharing Fund Anti-Recession Fund Total Transfer In Total Receipts and Transfer In DISBURSEMENTS: o General Government: Legislative: Council: Salaries Employer Contributions Office Supplies and Printing Transportation and Conferences Membership Dues Insurance Publication of Ordinances and Proceedings Total Council Executive: Mayor: Salary Benefits Transportation Total Mayor Administration: Salaries, Clerk Treasurer Salaries, Other Employer Contributions: Pension Social Security Insurance Office Supplies Postage Transportation Printing Surety Bond Premium Repair and Maintenance Copy Machine Rent School Dues Other Capital Outlay: Office Equipment Total Administration o Page 3 of 8 Actual Budget $i''\ $ 11,644.98" $ 23,557.94 106,624.66 " 12,OOO.00U' \ 37,040.43 4,182.00 195,050.01 $718.970.14 36,928.00 3,500.00 40,428.00 $415.836.00 $ 8,238.48('- $ 8,400.00 385.46i'V 950.00 49.8010 192.900 350.00 1,684.001 1,600.00 1,796.001; 273.25':) 1,000.00 12,619.89 12,300.00 2,400.00uv 2,400.00 117.51uV 272.00 11.10\:) 150.00 2,528.61 2,822.00 15,454.00 15,158.00 13,334.69 10,980.00 1,594.55 1,370.00 1,183.06 1,405.00 717.29 492.00 1,502.62 750.00 1,237.91 750.00 235.95 250.00 802.65 750.00 125.00 150.00 97.56 300.00 1,175.44 1,080.00 195.00 200.00 340.00 100.00 1,346.80 1,000.00 39,342.52 34,735.00 The accompanying notes are an integral part of the financial statements. 9 o o 0, GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 Actual DISBURSEMENTS: (Continued) General Government: (Continued) Assessing: Salary Employer Contributions: Pension Social Security Insurance Office Supplies Transportation School Dues Total Assessing Auditing Legal Engineering Personnel Administration: Unemployment Benefits Workmen's Compensation Merit Increases Total Personnel Administration Planning and Zoning: Salaries: Members Clerical Employer Contributions: Pension Social Security Insurance Office Supplies Professional Services: Planners Miscellaneous Printing Refunds Postage Transportation Xerox Rental Total Planning and Zoning General Government Buildings: Salary of Custodian Employer Contributions: Pension Social Security Insurance Supplies: Office Operating Small Tools and Minor Equipment $ 10,256.79 564.09 432.52 694.54 35.48 55.50 12,038.92 2,989.54 17,239.54 39,028.58 1,919.30 3,045.00 4,964.30 3,190.00 4,929.74 261.47 207.52 163.39 513.75 255.00 355.55 1,203.36 442.22 57.90 1,175.44 12,755.34 $ 2,040.26 $ 112.20 83.00 179.53 160.05 312.76 134.97 Page 4 of 8 Budget $ 9,979.00 548.00 584.00 405.00 100.00 600.00 200.00 12,416.00 3,000.00 16,900.00 21,100.00 1,500.00 1,750.00 2,500.00 5,750.00 3,000.00 4,597.00 389.00 416.00 126.00 450.00 11,000.00 750.00 1,500.00 300.00 22,528.00 1,925.00 106.00 113.00 50.00 300.00 300.00 The accompanying notes are an integral part of the financial statements. 10 o o o GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 DISBURSEMENTS: (Continued) General Government Buildings: (Continued) Communication Insurance Public Utility Services Repair and Maintenance Miscellaneous Capital Outlay: Building Improvements Equipment Total General Government Buildings Total General Government Public Safety: Police Protection Fire Protection: Workmen's Compensation Supplies Transportation City of Anoka Fire Department Schools Capital Outlay: Machinery and Equipment Total Fire Proection Protective Inspection: Salaries Employer Contributions: Pension Social Security Insurance Supplies: Office Operating Postage Printing Transportation Insurance Membership Dues Capital Outlay: Equipment Xerox Rental Miscellaneous Total Protective Inspection , Page 5 of 8 Actual Budget $ 1,696.22 $ 1,800.00 4,484.45 2,000.00 2,824.80 3,000.00 817.90 800.00 29.45 200.00 231.42 4,300.00 1,897.06 1,000.00 15,004.07 15,894.00 158,511. 31 147,445.00 63,454.11 71,642.00 2,416.00 550.90 16.20 12,043.53 16,000.00 46.00 2,193.90 17,266.53 16,000.00 24,245.31 23,300.00 1,333.69 1,282.00 1,011.36 1,363.00 1,396.04 840.00 882.84 450.00 142.98 147.40 150.00 75.25 220.00 1,543.45 2,000.00 1,677 .80 240.00 366.50 400.00 2,400.00 587.70 500.00 33,910.32 32,645.00 The accompanying notes are an integral part of the financial statements. 11 GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA o STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 Page 6 of 8 Actual Budget DISBURS~lENTS: (Continued) Public Safety: Animal Control: Horsemen Clinic Gopher Control Veterinarian Clinic Operating Supplies Contractual Services: Dog Catcher Total Animal Control Total Public Safety $ 40.00 $ 1,000.00 701.40 600.00 150.60 400.00 107.06 250.00 4,418.12 5,000.00 5,417.18 7,250.00 120,048.14 127,537.00 Public Works: Highways and Streets: Street and Alley: Salaries 5,756.32 5,520.00 Employer Contributions: Pension 316.56 305.00 0 Social Security 237.38 325.00 Insurance 205.42 155.00 Repair and Maintenance Supplies 2,788.16 1,500.00 Printing 40.45 Insurance 595.50 160.00 Grading 18,364.60 12,000.00 Grading Projects 674.0t> 5,000.00 Gravel Hauling 3,624.5 3,000.00 ~epair and Maintenance: Contractual Services ~ 11,887.59 5,000.00 Miscellaneous 5,100.00 Capital Outlay: Equipment 3,940.60 10,800.00 Snow and Ice Removal 6,612.00 10,000.00 Street Lighting 140.80 220.00 Street Signs 2,723.91 500.00 Bridges 500.00 Total Highways and Streets 57,907.79 60,085.00 Sanitation: Storm Sewers: Salaries 1,842.17 2,300.00 The accompanying notes are an integral part of the financial statements. o 12 GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA 0 STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 Page 7 of 8 Actual Budget DISBURSEMENTS: (Continued) Public Works: (Continued) Sanitation: (Continued) Sanitary Sewers: Salaries $ 2,855.57 $ 2,720.00 Employer Contributions: Pension 157.01 150.00 Social Security 126.29 160.00 Insurance 215.33 Professional Services: Engineering 704.49 Office Supplies 852.89 500.00 Public Utility Services 9,918.96 Contractual Repairs 650.00 1,500.00 Diseased Trees: Salaries 1,490.32 1,395.00 Employer Contributions: Pension 81.97 77.00 Social Security 61.07 82.00 Insurance 99.62 60.00 0 Other 750.00 Transportation 8.40 200.00 Printing 23.40 Total Sanitation 19,087.49 9,894.00 Total Public Works 76,995.28 69,979.00 Recreation: Administration: Commission Salaries 475.00 700.00 Parks: Park Areas: Salaries 4,895.80 4,640.00 Employer Contributions: Pension 269.25 255.00 Social Security 201.80 271. 00 Insurance 271.25 180.00 Supplies: Office 55.95 Repair and Maintenance 1,042.31 700.00 Repair and Maintenance 116.40 150.00 Midwest Planning 6,989.31 7,500.00 Insurance 631.25 Postage 147.40 Printing 65.00 Miscellaneous 136.18 50.00 0 Commission Schools 5,801.40 5,500.00 Xerox Rental 183.77 The accompanying notes are an integral part of the financial statements. 13 GENERAL FUND CITY OF ANDOVER ANDOVER, MINNESOTA Q STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 Page 8 of 8 Actual Budget DISBURSEMENTS: (Continued) Recreation: (Continued) Parks: (Continued) Capital Outlay: Land Equipment Total Parks Total Recreation $ 919.00 7,313.33 29,039.40 29,514.40 $ 15,500.00 3,000.00 37,746.00 38,446.00 Miscellaneous: Metropolitan Waste Control Commission Deferred Payment: Principal 1,997.24 1,997.24 Interest 2,302.76 2,302.76 Improvement No. 75-2: Appraisal 300.00 Legal 369.20 Engineering 478.81 2,000.00 Prairie Road Improvement: 0 Lot Survey 85.00 Soil Exploration 747.80 Publication 98.60 Easement 6,999.12 18,139.00 Appraisals 850.00 Court Commissioners 1,146.30 Miscellaneous 125.13 Bridge Replacement 2,209.22 Improvement No. 77: General Contractor 99,663.06 Appraisal 1,550.00 Publications 264.50 Miscellaneous 207.63 Country Estates Sanitary Sewer Extension 4,888.55 Pop for Machine 435.65 Special Assessment on Land 3,620.19 Building Permit Surcharges 4,344.39 Sewer Availability Charges 86,377.50 Total Miscellaneous 219,060.65 24,439.00 TOTAL DISBURSEMENTS $604.129.78 $407.846.00 o The accompanying notes are an integral part of the financial statements. 14 o c <> SPECIAL REVENUE FUNDS CITY OF ANDOVER ANDOVER, MINNESOTA BALANCE SHEET DECEMBER 31, 1977 Federal Revenue Sharing ASSETS: Investments $15.851.04 $15.851. 04 FUND BALANCE The accompanying notes are an integral part of the financial statements. 15 o o Q SPECIAL REVENUE FUNDS CITY OF ANDOVER ANDOVER, MINNESOTA COMBINED STATEMENT OF CHANGES IN FUND BALANCE YEAR ENDED DECEMBER 31, 1977 FUND BALANCE - January 1, 1977 (Memorandum Federal Only) Revenue Total Sharing $14,206.53 $14,206.53 42,866.94 38,684.94 57,073.47 52,891.47 41,222.43 37,040.43 $15.851. 04 $15.851.04 $ Anti- recession $ ADD: Receipts 4,182.00 BALANCE AND ADDITIONS 4,182.00 DEDUCT: Transfers Out 4,182.00 FUND BALANCE - December 31, 1977 The accompanying notes are an integral part of the financial statements. 16 o o o SPECIAL REVENUE FUNDS CITY OF ANDOVER ANDOVER, MINNESOTA COMBINED STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 RECEIPTS: Federal Grants Interest Total Receipts TRANSFERS OUT: General Fund for: Police Protection Salaries Total Transfers Out Federal Revenue Sharing Actual Budget $37,499.00 1,185.94 $38.684.94 $37,040.43 $37.040.43 $ $ $36,928.00 $36.928.00 Antirecession Actual Budget $4,182.00 $4.182.00 $3,500.00 $3.500.00 The accompanying notes are an integral part of the financial statements. 17 o o o CAPITAL PROJECTS FUND CITY OF ANDOVER ANDOVER, MINNESOTA BALANCE SHEET DECEMBER 31, 1977 Prairie Road Improvement ASSETS Cash Investments Due from Other Governmental Units $ 944.86 (12,140.50) 24,071.70 $12.876.06 TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES: Contracts Payable Contracts Payable - Retainage Easements Payable Due to Other Funds Total Liabilities $12,744.22 14,425.53 2,100.00 14,238.19 43,507.94 FUND BALANCE (30,631.88) $12.876.06 TOTAL LIABILITIES AND FUND BALANCES The accompanying notes are an integral part of the financial statements. 18 o CAPITAL PROJECTS FUND CITY OF ANDOVER ANDOVER, MINNESOTA STATEMENT OF CHANGES IN FUND BALANCE YEAR ENDED DECEMBER 31, 1977 Prairie Road Improvement FUND BALANCE - January 1, 1977 $ ADD: Receipts Increase In: Due from Other Governmental Units 153,859.50 BALANCE AND ADDITIONS 24,071.70 177,931. 20 DEDUCT: Disbursements Transfers Out Increase In: Contracts Payable Contracts Payable - Retainage Easements Payable Advance from Other Funds Total Deductions 153,055.14 12,000.00 o FUND BALANCE - December 31, 1977 12,744.22 14,425.53 2,100.00 14,238.19 208,563.08 $00.631.88) c:> The accompanying notes are an integral part of the financial statements. 19 CAPITAL PROJECTS FUND CITY OF ANDOVER ANDOVER, MINNESOTA o STATEMENT OF RECEIPTS AND DISBURSEMENTS YEAR ENDED DECEMBER 31, 1977 Prairie Road Improvement RECEIPTS: State Highway Construction Aid $153.859.50 DISBURSEMENTS: General Contractor Appraisals Easements Total Disbursements $129,829.74 300.00 22,925.40 153,055.14 TRANSFERS OUT: General Fund TOTAL DISBURSEMENTS AND TRANSFERS OUT 12,000.00 $165.055.14 o o The accompanying notes are an integral part of the financial statements. 20 ~ <tl ""P::E-< ~o E-<:>OO ZO~ ~PZ oo~~ 00 ::;: ~J:>.i 00 0 ~ 00 P:: <tl~g; ~tj2 tj ~ ~ p.., 00 E-< ~ ~r-- :I::r-- 00 0'1 .-I ~ U ~ j;;i <tlP:: I'Q~ ~8 zu H~ ~p U o +.I s:: Ql Sr-- Qlr-- :> o 1-1 0 ~Z H +.I ~ S\O Qlr-- :> o 1-1 0 ~Z H +.I I'i Ql-::t S I QlLl") :>r-- o 1-1 0.0 SZ H +.I s:: QlN S J QlLl") :>r-- o 1-1 . 0.0 SZ H +.I s:: Ql.-l S I QlLl") :>r-- o 1-1 0.0 SZ H 3 "0 S::,.-..-I ro >-. ctl 1-1.-1+.1 o s:: 0 @OE-< ::;: ......, \0 \0 r-- \0 00'1 00 \0 .-1\0 LI") 0'1 .-I <f}- r-- r-- r--OO -::to 000 <'1 N .-1.-1 N LI") <f}- <f}- 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(J) en 0 .-I Ql +.I en +.I (J) '''; ctl ~ s:: (J) Ql Ql s:: UJ Ql +.I '''; en ctl QlQl"O(J) QlQlen tJl-I"(J)Ql H+.I ::l',,;',,; en +.I ::l',,; en Ql Ql+.l bO'''; s:: 0'+.I:3<tl s:: 0'+.I<tl s::<tl s:: s:: +.I >-.Ql S::.-I Ql S::.-I s:: Qlo,.;.-I +.I +.I1-I-rlctlro.-ll-l-rlro.-lo....P::.-Ictl(J).... 1-I1-I.-IS::Qltlll-l.-ls::tIlUO .-IS::QlO 00 Ql ::l Ql Ql 1-1 0"; ::l Ql Ql 0"; 1-1 '''; Ql 1-1 Ho.UPp..,<tltJupp..,tJ+.IQlQlI'Qp..,QlQl p..,o Ql Ql-rl.-l~Ql +.1.-1 HI-I 0. o.S::ro S::ro ~p.., 00 00:::>0000 HOO U ga .-I .-I It') N \0 -::t 0'1 r-- LI"l LI"l <'1 N " -::t 00 N ~ -::t CO C"') 0'1 .-I -::t 0 -::t 00 \0 -::t en +.I s:: Ql S Ql en 1-1 ::l .0 en '''; P .-I ro +.I o H "0 .. s:: +.I ::l ::If>.< o .-I en ro 1-1 1-1 Ql Ql .... s:: en Ql S::0 ctl 1-1 H o CITY OF ANDOVER ANDOVER, MINNESOTA o STATEMENT OF GENERAL FIXED ASSETS DECEMBER 31, 1977 GENERAL FIXED ASSETS: Land and Improvements Building and Improvements Furniture and Equipment Machinery and Automotive Equipment Other Improvements Total General Fixed Assets $ 65,680.47 108,936.53 19,277.08 26,878.83 3,478,105.18 $3.698.878.09 INVESTMENT IN GENERAL FIXED ASSETS $3.698.878.09 o o The accompanying notes are an integral part of the financial statements. 24 o o o CITY OF ANDOVER ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of Accounting - The financial records of the City are maintained on the cash basis of accounting. The balance sheets and statements of changes in fund balance of all funds are prepared on either the accrual or modified accrual basis of accounting. The accrual basis of accounting was used for the Capital Project and Special Assessment Funds. For the General and Special Revenue Funds, the modified accrual basis of account- ing was used. The statements of receipts and disbursements have been prepared on the cash basis of accouhting. The modified accrual basis of accounting is that method of accounting in which expenditures, other than accrued interest on general long-term debt, are recorded at the time liabilities are incurred and revenues are recorded when received in cash, except for material or available revenues which should be accrued to reflect properly the taxes levied and the revenues earned. B. Investments - Investments are stated at cost plus earned interest. Earnings on investments are recognized as income as they are earned. C. Accounts Receivable - The City accounts for the transactions of the sanitary sewer operation in the General Fund. The December 31, 1977 accounts receivable balance shown in the General Fund includes the delinquent sewer billings and sewer billings for the fourth quarter of 1977. It is the City's policy to charge unco11ectib1es directly to operations as accounts become worthless. The City anticipates no substantial losses from present receivable balances. D. General Fixed Assets Group of Accounts - The City does not main- tain detailed records of its general fixed assets. The values of the general fixed assets presented in this report are stated at the balances presented in the December 31, 1976 financial report plus 1977 fixed assets additions at cost. NOTE 2 - EASEMENTS PAYABLE Easements payable shown on the balance sheets at December 31, 1977 in- clude the appraisals of unpaid easements made by the City on land affected by the 1977 Improvement and the court awarded easements re- maining to be paid for the Prairie Road Improvement. 25 o o o CITY OF ANDOVER ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS NOTE 3 - ENCUMBRANCES Encumbrances shown on the balance sheets at December 31, 1977 represent funds that have been committed for specific purposes. The City has re- ceived a $11,446.00 grant from the State of Minnesota for the construc- tion of a tennis court. As of December 31, 1977 construction has not been started and so the entire grant is encumbered. NOTE 4 - PENSIONS Employees of the City are covered by the Public Employees Retirement Association (PERA). Since PERA is managed by the State of Minnesota, the City has no responsibility for its administration. PERA participants are enrolled in the Coordinated Plan. The Coordinated Plan, in conjunction with Social Security, required an employee contri- bution of 4% of annual salary and an employer contribution of 5~%. The employer's contributions for 1977 were $4,478.08 for Social Security and $4,764.40 for PERA. NOTE 5 - PRAIRIE ROAD IMPROVEMENT The Prairie Road Improvement Fund was established to account for all transactions resulting from the Prairie Road Improvement. The engineer has reported to the City that the estimated final project cost will be in excess of that which is fundab1e by the Municipal State Aid Program. The Council at its January 12, 1978 meeting decided to reimburse the Prairie Road Improvement Fund, for all excess costs, from the General Fund. No liability has been recorded in the General Fund at December 31, 1977 for the excess costs because they are undeterminable until the project is completed. NOTE 6 - IMPROVEMENT NO. 77 The City sold the $780,000 General Obligation Improvement Bonds of 1977 to finance the construction of street and storm sewer improvements. The bonds are general obligations of the City for which its full faith and credit and unlimited taxing power are pledged, in addition to special assessments in the approximate amount of $705,000 filed against benefiting properties and other future revenue sources as out- lined in Note 7. 26 o o o CITY OF ANDOVER ANDOVER, MINNESOTA NOTES TO FINANCIAL STATEMENTS NOTE 7 - SPECIAL ASSESSMENT FUNDS - FUTURE REVENUE SOURCES In order to provide for the retirement of principal and payment of interest of the Special Assessment Bonds the City has provided for future revenues. The balance sheet reflects only the deferred special assessments. Revenues to be collected for future payments are as follows: Improvement No. 75-1: 1. Deferred Special Assessments. 2. Connection charges for future connections in the areas serviced by this improvement which at the present time are undeveloped. The charge will be $1,050 per connection. 3. Future adva10rem tax levies. Improvement No. 75-2 and Improvement No. 75-4: 1. Deferred Special Assessments. 2. Future adva10rem tax levies. Improvement No. 76: 1. Deferred Special Assessments 2. Connection charges for future connections in the areas serviced by this improvement which at the present time are undeveloped. The charge will be $1,050 per connection. 3. Sale of aerial maps. 4. Reimbursements from future projects for savings on engineer- ing fees from the use of the aerial maps and comprehen- sive storm drainage plan developed in connection with and paid for by this improvement. 5. Future advalorem tax levies. Improvement No. 77: 1. Deferred Special Assessments. 2. Charges for future developments use of ponds constructed in this improvement. 3. Future adva10rem tax levies. 27 o o o OLSEN. THIELEN & CO. 223 LllTLE CANADA ROAD AT HIGHWAY 35.E ST; PAUL. MINNESOTA 55117 TELEPHONE (612) 483-4521 Honorable Mayor and City of Andover Andover, Minnesota City Council Our examination was made primarily for the purpose of formulating an opinion on the basic financial statements taken as a whole. The following supplemental information is not considered necessary for a fair presentation of the financial statements, but is presented as additional analytical data. This information pertaining to the year ended December 31, 1977, except for that information which is statis- tical in nature, has been subjected to the audit procedures applied in the examination of the basic financial statements and is, in our opinion, fairly stated in all material respects in relation to the basic financial statements, taken as a whole. ~~~e. ,/ January 18, 1978 CITY OF ANDOVER ANDOVER, MINNESOTA o COMBINED SCHEDLE OF INVESTMENTS DECEMBER 31, 1977 Identification Interest Maturity Book Bank Numer Rate Date Value Certificates of Deposit: First National Bank in Anoka 350 6 % 8/03/74 $ 70,000.00 First National Bank in Anoka 351 6 1/4 2/03/80 90,000.00 First National Bank in Anoka 352 7 8/03/81 180,000.00 First National Bank in Anoka 354 7 1/4 8/03/83 130,000.00 First National Bank in Anoka 365 6 11/01/78 80,000.00 TOTAL CERTIFICATES OF DEPOSIT 550,000.00 Savings Accounts: Twin City Federal 8036001206 53/4 6,519.49 Twin City Federal 6036001207 5 3/4 12,019.13 Twin City Federal 2036001226 5 3/4 15,851. 04 Twin City Federal 5037004555 5 3/4 20,139.94 Twin City Federal 9037004553 5 3/4 10,069.97 0 Twin City Federal 7037004554 5 3/4 10,069.97 First National Bank inAnoka 010165100 5 90,855.03 First National Bank in Anoka 010504100 5 354,730.03 First National Bank in Anoka 010470100 5 30,666.53 Twin City Federal 031033985 5 63,599.71 State Bank of Anoka 84350 5 16,133.11 Total Savings 630,653.95 TOTAL INVESTI1ENTS $1.180.653.95 c 28 <tl P::E-< ~o :>00 O~ ~~ f>.<::;: o ~ p:: ~g; HO U~ ~ .... ~ ~ p.., (J) r-- @l;; 0.-1 I'Q "".-I 0<'1 ~P:: s~ ~8 :I::U U~ oop P ~ Z H ~ U bO s:: '''; r-- "Or-- s::....... tIl.-l +.1<'1 en....... +.IN ;:l.-l o en "0 s:: o I'Q "0"0 Ql Ql N ;:l '''; en 1-1 (J) OH ..c: +.1"0 ::l s:: <tl ctl u~ >-. .-1+.1 ctl 0"; Ql s:: 1-1 +.I '''; ::l ro ""+JP ro ::;: . o o . o o -::t ~ .-I -::t <f}- "0 Ql 1-1 0"; +.I Ql p:: o o o o o ~ LI"l .-I N .-I <f}- o o o o '" -::t o o . o o o ~ LI"l <'1 '" .-I o o o o o LI"l C""l '" ~ .-I ,-..,-.. 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