|
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES -
<br />MANAGEMENT PRACTICES
<br />21. INDICATOR: TREND IN NUMBER OF EMPLOYEES COMPARED TO POPULATION
<br />(GOVERNMENTAL FUNDS)
<br />(As Reported by the city)
<br />1984 1985 1986
<br />Full -Time Employees 21 21 21
<br />Employees per 1,000 Population 3.48 3.32 3.10
<br />Part -Time Employees 54 49 11
<br />Employees per 1,000 Population 8.96 7.75 1.63
<br />11/08/89
<br />METRO
<br />AVERAGE
<br />5 YEAR 5 YEAR
<br />1987 1988 % CHANGE % CHANGE
<br />22 25 19.0% 9.8%
<br />3.09 3.29
<br />16 8 -85.2% 39.7%
<br />2.25 1.05
<br />22. INDICATOR: TREND IN COMPENSATION AND EMPLOYER PAID FRINGE BENEFITS
<br />•
<br />(GOVERNMENTAL FUNDS)
<br />(As Reported by the city)
<br />METRO
<br />AVERAGE
<br />5 YEAR 5 YEAR
<br />1984 1985 1986 1987 1988 % CHANGE % CHANGE
<br />Total Payroll S 474,894 S 638,083 $ 699,505 S 799,297 S 892,692
<br />Percent Change 10.0% 34.4% 9.6% 14.3% 11.7% 88.0% 43.0% -
<br />Employer Paid
<br />Fringe Benefits $ 90,000 $ 124,500 S 109,334 S 131,329 $ 152,773
<br />Percent Change -43.6% 38.3% -12.2% 20.1% 16.3% 69.7% 16.6X
<br />Fringe Benefits as
<br />a Percent of Payroll 19.0%
<br />19.5% 15.6%
<br />23. INDICATOR: PROFIT OR -LOSS IN ENTERPRISES
<br />1984
<br />16.4% 17.1%
<br />1985 1986 1987 1988
<br />SEWER
<br />Operating Revenues S 38,919 S 39,282 .... $ 71,844
<br />Operating Expenses 51,328 53,947 72,404 ---
<br />Operating Income - 12,409 - 14,665 -560
<br />Net Income
<br />-5,271 -6,360
<br />6,759
<br />WATER
<br />Operating Revenues S 6,418 S 11,870 S 57,939 S 78,350 S 56,235
<br />Operating Expenses 21,793 19,709 82,311 117,368 52,128 _
<br />Operating Income - 15,375 -7,839 - 24,372 - 39,018 4,107
<br />Net Income - 15,375 -7,839 - 17,272 - 28,946 4,107
<br />GAS
<br />Operating Revenues $ 281,581 $ 285,691 S 212,084 S 195,695 $ 223,170
<br />Operating Expenses 263,702 259,140 228,407 198,064 215,351
<br />Operating Income 17,879 26,551 - 16,323 -2,369 7,819 -
<br />Net Income 16,043 24,473 - 18,418 302 6,368
<br />2- 10
<br />
|