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HomeMy WebLinkAboutAudit Report 12/31/1966REPORT ON AUDIT V/IIAGE OF LINO LAKES Anoka County, Minnesota For the Year Ended Deceuber 31, 1966 tiAl • � yq tyfl/ Waldemar A. Hill Certified Public Accountant 202 Apace Office Park Building 2500 • 39th Avenue Northeast Minneapolis, Minnesota 55421 Village of Lino lakes Anoka County, Minnesote VILLAGE COUNCIL AHD OFFICIALS For the Year Ended Deces►ber 31, 1966 Alden E. Dossing Naomi 3. Zelinka *Roy H. Backlin **Ralph L'Allier Al Rosa VILLAGE COUNCIL Mayor Clerk Trustee Trustee Trustee * Also appointed as Acting Mayor. ** Appointed May 9, 1966, to fill vacancy due of Hosard Speiser. Bernice E. Juleen Babcock and Locher Milner W. Carley and Associates Robert Rayed O. Elwood West Albert 3. Dupre Mrs. Richard Sarner Ed. J. Houle Richard J. Juleen Kenneth Bryant Bruce Fleming Dr. Medbce VIL1ACE OFFICIALS to resignation Treasurer and Deputy Clerk Attorneys Engineers Constable Constable Building Inspector Assessor Weed Inspector Fire Marshall Civil Defense Director Dog Catcher Health Officer Population - 3,013 per 1965 Census. Term ExAiE 12 -31-67 12431 -66 12- 31-66 12 -31 -69 12 -31 -67 12 -31 -66 12.31 -66 12 -31 -66 12-31 -68 12 -31 -67 Indefinite 12 -31 -67 12 -31 -66 Indefinite 12 -31 -66 12 -31 -66 12 -31 -66 Village of Lino Lakes Anoka County, Minnesota INDEX Accountant's Opinion Explanatory Comments EXHIBITS: A Balance Sheet by Funds as of Decesber 31, 1966 B Summary of Cash Receipts and Disbursements by Funds for the Tear Ended December 31, 1966 DETAILS ON BAIANcE SHEET ITEMS pun 1 2 -4 5 -6 7 SCHEDULES: A -1 Cash in Bank 8 A -2 Current Taxes Receivable 9 A -3 Special Assessments Receivable 9 A -4 Delinquent Taxes and Assessments Receivable 9 A -5 General Fixed Assets (Properties) 10 A -6 Bonded indebtedness 11 DETAILS 01 CASH RECEIPTS ADD DISBURSEMENTS BY FUNDS SCEEDULES: 8 -1 General Fund Caen Receipts and Disbursements 12 -14 E•le General PUnd Condaused Co►aparioom of Cash Receipts and Disbursements 15 8 -2 Fire Protection-Feed Caah Receipts and Disbursmants 16 8-3 Civil Defense Fund Cash Receipts and Disbursements 16 B-4 Gopher Control Fund Cash Receipts and Disbursements 17 8 -5 Parks and Playgrounds Fund Cash Receipts and Disbursements 17 8 -6 Road and Bridge Fund Cash Receipts and Disbursements 18 8-6a Road and Bridge Fund Condensed Comparison of Cash Receipts and Disbursements 19 B -7 Special Ditch Assessment Fund Cash Receipts and Disbursements 20 848 Debt Redemption Fund Cash Receipts and Disbursements 20 MiSCELIANEOUS SCREDULES : 1 Assessed Valuations, Tax Levies and Tax Rates 21 2 Insurance and Bonds in Force 22 -23 Waldeer A. Rill Certified Public Accountant 202 Apache Office Park Building 2500 - 39th Avenue Northeast Minneapolis, Minnesota 55421 ACCOUNTANT'S OPINION lieabers of the Village Council Village of Lino Lakes Anoka County, Minnesota nunesota Gentlemen: We have examined, on a cash basis, the beIance sheet and the fund balances of the Village of Lino Lakes as of*Deceubex 31, 1966, and the related fund transactions for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such teats of the accounting records and such other auditing procedures es via considered necessary in the circu atance5. We have :modified the cash basis presentation of the balance sheet, Exhibit A, to such an.extent as to reflect ell significant keo4m assets and liabilities therein for additional information purposes. In our opinion, the accompanying statements present fairly, on a modified cash basis, the financial position of the Village of Lino Lakes at December 31, 1966; and the cash fund transactions for the year then ended, in conforming ulth accounting practices generally used by municipalities. Respectfully submitted, Waldemar A. Rill, C.P.A. Date Field Work Completed: January 23, 1967 Date Report Signed: January 31, 1967 Village of Lino Lakes Anoka County, NLnneaotss CAS ON BALANCE SHEET ITEMS E hibit A creeento the financial condition of the Village by funds as of Deceuber 31, 1966. Details on baience sheet items are shown in Schedules A-1 through A -6. Further eeplenatione, analyse$, or listings are presented in y a the next several paragraphs of these cc u nts. CASH IN BAN - $_13,274.30: The Centennial State Bank of Laxtneton had teen designated 23 the depository for village funds. Collateral or. $20,000 in U S. Government bonds was pledged by the beak no eacarrity for village yunde on deposit. poem comelete protection of village fuude as ra u_r d by ineesote State Stature &, the Council should request n a?ddit oi`,el $20,000.00 in collateral from the bank. Cast: in bank vas verified by teetthg the transactions, by communicating directly with the depository, and by reconciliation as shown in Schedule A -1. Temporary excess fronds hod been placed on certificates of interest fora total of $10,000.00, ea mine interest at 4.11 %. TAXES RECEIVABLE - $4B 1!8.23: Current tai as e e the a which were ,placed on the 1966 levy and are collectible in 1967. They omeent to $ %4,035.O0, as detailed in Schedule A -2 by funds. Delinquent teeea are those levied for prior years, which are due, but have not been collected. These taxes am -anted to $4,083.23, cowering the past six years, as sunnerieed in Scherule A-4. SPECIAL ASSESSMENTS RECEIVABLE - $7567.31:. These assessments have been mde agoinet thorn property owners directly benefiting by village i :rovemeatc. eseassments nay be paid all at once or in equal annual installments uif h interest added et 6% from the assessment date. All the assessmente assessments had been tueneci over to the minty Auditor for collection on the to rslle. For €s description of tetras used we Hight state that current assessments consist of the installments collectible on the tax rolls during the year 1967. Deferred esseesments consist of tha kemei ling balances duo in feature years. Delinquent 8so336t2 tiro era the e collected balances remaining on prior tax rolls. The special arssseses nts are summarized and classified by funds in the following schwdu /es: Schedule A -3 Current encasements $3,798.12 Schedule i -3 Deferred Assessments 3,728.94 Schedule A-4 Delinquent Assessments 40.45 Total T - 2 $7.567.51 =r _NE AL PAD A$SBTS (POPERTIES) - $40,183.00: An inventory of village-owned properties had been recently taken which we used as a basis for summarizing the properties in Schedule A-5. Valuation are based on coat when available; but when lacking cost, insurable and eatited values have been used. A permanent record of all properties for insurance and control purposes is very desirable. Principal additions to properties during the year 1966 by funds consisted of: General Fund: Office Equipment $1,254.92 Road Basement 300.00 Parka and Playgrounds Fund: 2 Backstops with Wings 710.00 Land Pants 1,400.00 Road and Bridge Fund: Ford Dump Truck Payments 1,725.00 Massey-Ferguson Tractor and Loader 1,970.00 Faasey7Ferguson Bectchoe 1,530.00 1957 Chevrolet Pickup 575.00 COMM LIABILITIES - $6 272.50: An assessment for Judicial Ditch #3 in the amount of $3,500.00 by the County of Anoka against your village, dating beck to October 10, 1959, remains unsettled. The current maturities on bonded debt and the applicable interest, in the amounts of $2,500.00 and $272.50, respectively, are classified as current liabilities for information purposes only as the funds are maintained on e cash basis. BOWCURRENT LIAB1L!T1ES - $6 420.00: The deferred portion of the bonded debt - namely, the remaining balance after excluding the payments due within one year - has been classified as a non - current liability on the balance sheet. Details on the bonds outstanding are shown in Schedule A -6. tasting the year 1966, payments on principal were made for a total of $2,500.00, leaving a total bonded debt of $8,500.00 out- standing at the end of the year on three bond issues. DEFERRED MEIfUE - $49,41 3.24 Since the village funds are maintained on a cash basis, the unrealized revenue from receivables, reduced by current liabilities, ie shown as an off- setting contra account - deferred revenue. In other words, no revetaue is reflected in the funds until received in cash, not are liabilities (unpaid bills) reflected in disbursements until paid in cash. The receivables and payables are reflected on the balance sheet for information purposes only. SUP.PLUS - $53,457.30: The net worth of the village is reflected by the surplus accounts. Surplus Inveated in Fixed Assets represents the village's investment in general fisted assets (properties). Fund Balances represent cash only in the vszrio=us village funds which are maintained on a cash basis. - 3 - FI - COMMENTS ON FUND TRANSACTIONS Exhibit B presents a summary of the cash receipta and disbursements by funds for the year 1966, shcwin g the fund balance remaining in each fend as of December 31, 1966. Schedules B -1 through B-8 present detailed analyses of the cash transactions in the various funds together with cc parable budget estimates as made by the Village Council a year in advance. Condensed com- parisons of receipts and disbursements for the General Fund end for the Road and Bridge Fund with those of the prior year aze presented in Schedules B - ;a and B -6a, respectively. These tuo schedules should help in caking eazepar:iaous of fund treaniacctions for the past two yea_c. The Road and Bridge Fund ended for the year with a deficit belance of $4,876.81. All other funds had reguicrr debit balances. Total of all fund belences amounted to $13,274.30. A transfer from the General Fund or from other: revenue funds to the Road and Bridge Fund would be in order to offcat the deficit. However, there is no Legal require- ment to segregate revenue funds into several separate funds. All revenue funds could be included in the General Fund. We confirmed the tan receipts directly with the County Auditor. Other receipts were checked against duplicate receipts issued, licenses and other supporting memoranda. Disbursements were properly listed in Council minutes, supported by invoices and checks signed by the Mayor, T essur-er and Village Clerk. III - =sun COMMENTS Bleed on our a semination of the cccounts and records of the Village Clerk, we conclude that the ;cords were well kept and in agreement with those kept by the Village Tre wired. We understand that a far different situation prevailed € ari recent prior years. We ceroestl7 hope that the Council will appoint a person capable of continuing to keep village records in order. The village is in a sound finenciel condition. Even thcugh the books are kept on a cash basis we have tried to develop as complete a financial picture as . reasonably possible on the Balance Sheet, E:chibit A. This we have done by funds so as to make it yore meaningful. Details on the accessed valuation of property on the tar rolls end the tax favios, as voted by the Council, are shorn in Schedule 1 at the end of this report, on a comparative basic for the lest three years. Insurance end bonds in force are detailed in Schedule 2 at the very end of the report. Adequate coverages appear to be carried on the usual risks except that no fire end extended coverage is carried on equipment. Other observations and utters which case to our attention during our audit and which bear nenti.on; ug are as foliates: t 1. Plan A form of village government was adopted by your village. Under this plan the clerk and the treasurers are no longer elected officials and the positione may be caMbined into one. 2. A letter dated Decor 14, 1966, frcam Borth Central Public Service Company advised your village that they have completed their con- struction program for 1966. In the letter they stated that 69,500 feet of gas main had been laid and 116 customers connected and in service. 4 ASSETS Current Assets: Cash in Dank Sch. 8.1 Tones Receivable: Current Sch. A.2 Delinquent Sch. A•4 Special Assessments: Current Sch. A-3 Deferred Sch. A -3 Delinquent Sch. A -4 Total Current Assets Fixed Assets: Land Buildings Equipment Total Fixed Assets Sch. Deferred Tax Levies: Amount to be Provided for Retirement of Bonds dyad Interest TOTAL ASSETS Pillage of Lino Lakes Anoka County, Minnesota BALANCE SHEET BY FUNDS December 31, 1966 Total $ 13,274.30 44,035.00 4,083.23 3,798.12 3,728.94 40.45 $ 68,350.04 A -5 $ 10,300.00 3,500.00 26,383.Qa $ 40,183.00 General Fund Fire Civil Gopher Protection Defense Control _.Fund Fund Fund_ $ 2,018.85 $2,381.67 $261.80 $ 811.33 7,345.00 3,625.00 400.00 300.00 682.23 336.00 37.00 28.00 $10 $6,342.67 $698.80 1,139.33 $ 6420.00 _.�..�.�..� ..._. ._....�.____ 224.&5.611.4 04610 _ $6, 3� 42.67 $698.80 1 9.39.33 LIABILITIES AND SURPLUS Current Liabilities: Special Assessment Payable $ 3,500.00 Bends Paayaabie (Due within 1 year) 2,500.00 Bond Interest Payable - (Due within l year) 272.50 Total Current Liabilities $ 6,272.50 wo za current Liabilities: Bonds Payable 4 (Not clue within 1 year) Bond Interest Payable - (Not due within 1 year) Total Non - Current Liabilities Deferred Revenue: Unrealized Revenue on Cash Basis: Receivables $ 55,685.74 $ 8,027.23 $3,961.00 $437.00 $ 328.00 Less: Current Liabilities 6,272.50 !et Deferred Revenue $ 49,413.24 $ 8,027.23 $3,961.00 $437.00 $ 328.00 $ 6,000.00 420.00 $ 6,420.00 Oa Surplus: Surplus Invested in Fixed Assets Fund Balances Total Surplus TOTAL LIABILITIES AND SURPLUS $ 40,183.00 132274.30 $ 53457.30 2,018.85 1,2&I8.8S A101046.08 2 381.67 261.80 811.33 2,381.67 $161 0 $ 811.33 4 342.67 693.80 .11 11.39 Para mad Playgrounds Fiend $ 4,309.85 5,515.00 511.00 !load Aud Bridge Fund $(4,876.81) 25,700.00 2,383.00 $10,,335,.85 $23,20.19 t4 335"80 r23 20' 9 • • Special Ditch Aascs3nt Pun $ 3,005.86 1,594.00 $ 4,599.86 Wit 1_4,599.86 $ 3,50 .00 $ 3,500.00 • $ 5, ±51.75 1,150.00 10.00 2,204.12 3,728.94 40.45 $12,391.26 112,591.26 2,500.00 _ 272.50 $ 2,772.50 $ 6,025.00 $28,033.00 $ l,594.00 $ 7,229.5/ e� .00 2,77 6 $ ,026.00 $28,083.00 $11,906.00) $ 4,457.01 4,309.84 (4,876.81) g! _309.85 ty'.,�41876.81) $iO,335.85 ;23, 286.13 3,005"86 �.,594.86 5,361.75 X361.75 ell 591.26 (Sch. A:..5) General Fixed Asae'ts �. gram A (Sch. A-6) General Bonded Debt S — $10,300.00 3,500.00 _26333.00 $40,183.00 $ • • §.§,4214o 18 $66420.80 40,183.00 11i0,183.00 $40,183.00 6,000.00 - 420.00 $6,420.00 $6 342.0 00 Village of Lino Lakes Ancka County, Minnesota SUMMARY OF CASH RECEIPTS AND DISBURSEMENTS BY FUNDS For the Yeer Ended Decker 31, 1966 Fund General Fire Protection Civil Defense Gopher Control Parks and Playgrounds Road and Bridge Special Ditch Assessment Debt Redemption Totals Beginning 1966 Balance Cash *Schedule 1 -1 -66 !12.!! 1966 Cash Disburse- ments B -1 $ 4,158.82 $29,389.42 $27,529.39 B -2 2,340.92 3,182.27 3,141.52 B -3 422.43 238.16 448.79 B 918.48 299.10 406.25 B -5 3,947.32 4,430.13 44,067.60 B,-6 5,500.38 25,041.52 39,413.71 B -7 1,432.86 1,573.00 - EXHIBIT B Transfers Ending In Balance or (Outl 12 -31-66 ($4,000.00) $ 2,018.85.1 2,381.67) 251.80' 811.3,3 ' 4,309.55 4,000.00 3,005%36-1J B -8 4,764.83 3.459.42 2862.50 5.363 75. S23„h36.O4 $674663.02 77,874.76 lama gag a& ___ _ � .r. ra�K i *For details on cash receipts and disbursements see supporting Scbedulee B -1 to B -8, reclusive. 7 Vi>! lag of Lino Lakes Anoka County, Minnesota CASH IN CENTENNIAL STATE BANK OF L XThGT0N Decexber 31, 1966 Cteckin? Account: Balance per Bank Statement 12-30-66 Add: Deposit in Transit 1 -3 -67 Total Less: Checks Outstanding Payroll: General: Ne :ber l is n C bar 310 $ 35.20'/ 1104 314 56.4 1205 315 7.9 /1106 316 .74 / 107 317 1.64/ 1108 319 1.68 1109 320 5.0 1110 321 53.28 1111 322 18.90// 1112 323 8.0Y/. 11/3 324 217.1Y 111,4 325 111.77/ 1/15 933 25.00 1116 (J072 10. /1117 44'1094 795.00) 1118 1101%-......-300.00v/ ' 1119 1102 106.70✓ / 1/20 1103 17.85'' Amoant $ 4.80 6,275.25 25.00 695.00 741.23 56.22 / 2.80 / 25.00 / 4.00 21.35 22.83 5.00 10.00 21.28 142.32 ov V SCHEDULE A-1 $13,085.57 180.25 $13,265.82 6 Total Checks Outstanding Baience p~:_ Books Cor ificates of Do op sit: Dated Fiu bor ant 8 -23 -66 317 $ 500.00 8 -23 -66 318 500.00 8 -23.66 319 500.00 8 -23 -66 320 500.00 8.23-66 321 500.00 8 -23 -66 322 500.00 8- 23-66 323 500.00 8.23 -66 324 500.00 5 -23 -66 325 5€0.00 8-23 -66 326 500.00 Total Total Cash in Bank X991, 52 3,274.30 1'0'000 00 1210.122( 32 Village of Lino Lakes Anoka County, Minnesota CURRENT TAXES RECEIVABLE December 31, 1966 1965 Ta�c Levy * Collectible ii 1;67 t General Revenue Road and Bridge Park Bond and interest Fire Protection Parks and Playgrounds Civil Defense Gopher Control Total SPECIAL ASSESSMENTS RECEIVABLE December 31, 1966 SCHEDULE Avg Amount $ 7,345,00 25,700.00 1,150.00 3,625.00 5,515.00 400.00 300.00 $44,035.00 SCHEDULE A-3 Deacraption *Current '*Deferred Street Improvement #1 $ 783.32 $ Street Improvement #2 1,420.80 3,728.94 .Judicial Ditch #3 1,594.00 Total 3 798.12 3 728.94 *On 1966 tax jovy, collectible in 1967. **Balance collectible during £ttu_e years, interest included. DELIAQUE T TAXES AND ASSESSMENTS RECEIVABLE SCHEDULE A -4 December 33, 1956 Year Callectibie 1966 1965 1964 1963 1962 /961 Total Special Total Taxes Aaasmouts $2,169.92 $2,073.92 $ 96.00 565.96 631.44 (65.48) 542.21 502.33 39.88 337.43 338.21 (.78) 324.99 30+6.87 20.12 183.17 232.46 (49.29) 4 123.68 161022 $. 40.43 - 9 - Village of Lino Lakes Anoka County, Minnesota GENERAL FIXED ASSETS M9 RTIEa SCPADULE A -5 December 31, 1966 LAND: Sunrise Park - 20 Acres Liao Lakes Park Road Easement BUILDINGS: Sunrise Park Lino Lakes Park $10,000.00 300.00 $10,300.00 3,000.00 500.00 $ 3,500.00 EQUIPMENT: Road and Bridge: 1957 Chevrolet Pickup $ 575.00 1962 Ford Dump Truck 6,500.00 1961 Ford with V Plow 1,000.00 1966 Massey Ferguson Tractor with Btekhoc 3,500.00 Ford Tractor with Font End Loader 500.00 Sander 300.00 Rotary Mower 100.00 Sickle Mower 100.00 Lord Scraper 108.00 4-Wheel Grader 500.00 4 -W Lee! Trailer 3 0 00 13, 213.00 Shop Equipment 2,375.00 Civil Defense: 1953 Chevrolet Panel $ 600.00 Other Equipment 32.134 1,730.00 Office Equipment 2,020.00 Police Department: 1966 Plyttcuth 4 -Door $2,650.00 Other Equipment 11480.04 3,730.00 Parks and Playgrounds: Sunrise Park Lino Lakes Park Total General Fired Assets * Value not readily available. - 10- $2,150.00 1165.03 3,315.00 $2b$383.00 ®183.00 Village of Lino Lakes Anoka County, Minnesota • BOIMED INDSBTEDVESS December 31, 1966 SCHEDULE A -6 Balance 1966 Balance Bond issue 1 -1 -66 Payments 12 -31 -66 1) Street Iaprovemant 01 $ 1,000,00 $ 500.00 $ 500.00 2) Street Irpgovezent 02 6,000.00 1,000.00 5,000.00 3) Park Improvement 4,000.00 1,000.00 3, .30 totals $1.1,.00 L2 a2112.0 8 50L3.iM Details on Bond Issues Outatandinu Date of Amount of Interest Pant Maturity Issue. Issue -. ` IL Dates Date 1) 7 -1 -56 $5,000.00 4% 1 -1 and 7 -1 1-1-67 2) 12 -1 -63 $6,000.00 U% 6-1 and 12 -1 12 -1 -7I 3) 4-1-64 $5,000.00 A %. 1-1 and 7 -1 1 -1 -69 Street #1 Street #2 Park 'Tear PPrrincipa? Interest Principal Interest Pry pal Interest 1967 $500.00 $10.00 $1,000.00 $175.00 $1,000.00 $ 87.50 1968 1,000.00 140.00 1,000.00 52.50 /969 1,000.00 105.00 1,000.00 17.50 1970 1,000.00 70.00 1971 1 000.00 35.00 Total 11102 21242 21222122 525. t30 12AIRE MU! SO 11 - Village of Limo Lakes Anoka County, Minnesota GENIAL kutall CASH RECEIFI S AND DISBURSEMENTS SCHEDULE E -1 For the Year Ended December 31, 1966 Receipts Tax Settlements: General Revenue Mortgage Registry Planning and Zoning Budget Actual Estimate $4,102.58 $ 4,060.00 332.83 __...dam $ 4,435.59 $- 4.06©.00 Licenses and Permits: Liquor $8,300.00 $ 3,950.00 Bet 640.00 1,100.00 Cigarette 84.00 150.00 Special Use Permits 136.00 50.00 Dance 250.00 200.00 Building Pewits 864.50 600.00 Dog _ 227.00 100.00 $10,501.50 $ 6 150.00 State Tax Apportion :nte: Cigarette $5,647.46 $ 4,100.00 Liquor 4,033.90 2,900.00 Mobile Rome 1,375.70 800.00 $11,057.06 7,810.0€► Fines: (et after Casts Deducted) Municipal Court $ 1,425.00 $ 725.00 Gba ges for Current Services: Dog Headling $ 141.25 Election Filing Pees 16.00 Rezoning Fees 40.00 Assessment Searches 14.00 Assignments 6.05 Misccl1aneous Revenue: Sale of Supplies $ 69.45 Sale of Police Auto 600.00 Cancellation of Old Checks 80,80 Patronage Refunds 2.722 Temporary Bonds Pasted: Rouse Moving Total Cosh Receipts - 12 - $ 217.30 $ 220.00 $ 752.97 $ 10.00 $ 1,000.00 , Ltiatit MAUR (Ccntieued) Village of Lino Lakes Anoka County, Minnesota GENERAL FUND CASH RECEIPTS AHD DISBURSEMENTS (Continued) For the Year Ended December 31, 1966 SCHEDULE Bel Page 2 Budget Disbursements ants Actual Estimate Village Council: Salaries $1,250.00 $ 1,250.00 'telephone and Postage 126.20 125.00 Utilities 1,570.12 500.€0 Rent 1,200.00 1,200.00 Insurance 1,321.83 310.00 Membership Dues 242.75 300.00 Labor - General Maintenance 572.99 600.00 $ 6,283.89 4,265.05 Municipal Court: Services 1,597.33 625.00 Elections: Salaries 47/.12 2€0.00 Supplies and Expense 112.76 1C0 00 583.88 300.00 Finances Salary - Clerk 750.00 750. Salary - Treasurer 550.00 300.00 Supplies 303.65 360.00 Treasurer's Bond 246.50 160.00 Travel 22.88 Auditing Service 750.00 700.00 2,623.03 2,270.00 Assessor: Salary 1,50000 1,500.00 Bond 10.00 10.00 _.... 1,510.00 1,510.00 Legal: Professional Service 2,618.79 2,000.00 Printing and Publishing 319.15 450.00 2,937.94 2,450.00 Planning and Zoning: Engineering Service 2,595.00 7€701.00 SSappliec 31.00 250.00 2,626.00 950.00 Police: Salaries Clothing Allowance pond General Supplies Test Gas and Oil Auto Repairs Capital Outlay: 2 Guns with Ho/stars 197.52 Cmerra Equipment 68.722 3,229.44 3,180.00 120.00 120.00 9.00 28.13 75.00 7.50 376.81 650.00 121.26 100.00 1,000.00 - 13 - 4,158.38 5,125.00 (Continued) Village of Lino Lakes Anoka County, Minnesota GENERAL FWD CASH RECEIPTS AND DISBURSEMENTS (Continued) For the Year Ended Deemer 31, 1966 SCHEDULE B -1 Page 3 Disbb (C rs nts onlin ed) Protective inspection Building inspection Fees Travel Actual Budget Estimate $ 451.23 $ 425.00 3.00 5o.00. $ 454.23 475.00 Weed inspection: Fees and Engage 314.59 450.00 0.0 Labor 144.00 Supplies 182.33 200.00 640.92 650.00 Animal Control: Dog Catcher 1,405.08 300.00 Dog Licenses 12.51 25.00 00 1,4/7.59 325.00 Miscellaneous: Additional Federal Withholding iRx for Prior Year 14.98 Penalty for Late Payment of P.L.N.A. 4.30 Refunds: House i'0ming Bonds 1,000.00 Cigarette license 12.00 Liquor License 100.00 Capital Outlay: 52 Folding Chairs and Hick 225.42 4-Drawer File with Lock 67.50 Bruning Machine with Wale 43.00 )iiti -Pi 1e 59.00 Copy Machine 50.00 IgN Typewriter 190.40 Remington Calculator 250.00 Conference Table 370.00 Road Basement 300.00 Lalld Option 10.00 19.28 1,112.00 1,564.92 Total Disbursements 27 5 a Trenafero fiat to Other Funds: To Road and Bridge Fund Litalit22422 -14- OP 100.00 l8 961 .t3 Village of Lino Lakes Anoka County, Minnesota SCHEDULE B -1a CONDENSED COMPARISON OF CASH RECEIPTS AND DISBLRiSEMEETS .. GENERAL FUND For the Years Ended Deceadser 31, 1966 and 1965 Cash Balance: Beginning of Year Add: Receipts: Tax Settlements Licenses and Permits State Tax Apportionments Fines - Municipal Court Charges for Current Services Miscellaneous - Revenue Temporary Bonds Posted Total Receipts Total to Account For Deduct: Disbursements: Village Council »anicipal Court Elections Finance Assessor Legal Planning and Zoning Police Protective Inspection Weed Inspection Animal Control Miscellaneous Refunds Capital Outlay Total Disbursements Transfers Out to Other Funds: To Road and Bridge Fund To Fire Protection Fund Total Deductions Cash Balance - End of ear * includes purchase of police auto. - 15- Year Year Increase 1966 1965 (Decrease) $ 4,158.82 $ 2,341.23 $ 1,817.59 $ 4,435.59 10, 501.50 11,057.06 1,425.00 217.30 752.97 1 :000.00 $29,389.42 $ 3,997.82 9,057.05 9,614.89 2,589.20 151.00 528.06 $2S, 938.01 $ 437.77 1,444.45 1,442.17. (1,164.20) 66.30 224.91 .1,000.00 lij45/.40 $33,548.24 $28,279.25 $ 5,268.99 $ 6,283.89 1,597.33 583.88 2,623.03 1,510.00 2,937.94 2,626.00 4,158.38 454.23 640.92 1,417.59 19.28 1,112.00 1.564.92 $27,529.39 $ 4,000.00 31 39.39 $ 4,465.02 2,258.27 227.86 2,145.29 1,160.00 2,219.19 300;00 * 7,472.27 442.17 476.82 240.00 913.54 1,000.00 $23 3243 $ 1,818.87 (660.94) 356.02 477.74 350.00 718.75 2,326.00. (3,313.89) 12.06 164.10 1,177.59. (894.26) 112.00 1 564.92 4,208.96 $ 800.00 $24,12 .43 2.018.84111 5 4158.82 4,000.00 800.00) 7,408.96 1,21211W Village of Lino Lakes Anoka County, Minnesota FLEE PROTECTION FUND CASH SECE1PTS AND DISBURSEMENTS SCHEDULE b -2 For the Year Ended December 31, 1966 Budget HecatptsY Act Estimate Tax Levy 3 182.27 12/32122 Disbursements: Salary - Fire Marshall $ 120.00 120.00 Clothing Allowance 60.00 60.00 Travel 33.07 30.00 Fire Contracts 2,900.00 3,000.00 Printing 28.45 10.00 Total Disbursements Receipts: Tar Levy 83,141.52 DAME CIVIL DEFENSE FUND CASH RECEIPTS AND DISBURSEMENTS SCHEDULE 8-3 For the Year Ended December 31; 1966 Actual Budget Estimate 2.222...11 3130.00 Disbursements Cenral Supplies $ 207.54 $ 250.00 Uni!ogee 206.25 50.00 Fire Extinguishers 35,00 Total Disbursements 68.79 Latmgm0.00 Village of Lino Lakes Anoka County, Minnesota GOPHER CONTROL FUND CASH RECEIPTS AND DISBURSEMENTS SCHEME B -4 For the Tear Ended December 31, /966 REC&IPT5: • Tax Levy Gopher Bounties Received Total Receipts DISBURSEMENTS: Gopher Bounties Actual $ 299.10 Budget Estimate $ 300.00 200.00 L.2220 4tifi. 25 SOfl.O2 PARIS AUD PLAYGROUi7DS FUND CASH EECE1PTS AND DISBURSEMENTS For the Year Ended Decor 31, 1966 RECEIPTS: Tax Levy Park Building tent Total Receipts DISBURSEMENTS: A-- c=l_ $4,428.26 1.87 SCHSDUIS 3 -5 Budget Es ttimate $4,500.00 1121111 500:00 Salary - Caretaker $ 420.00 $ 800.00 Labor 874.19 Utilities 195.65 200.00 Cameral Supplies 268 :61 70000 Capital Outlay: 2 Beckstops "itb tangs 710.00 1,150.06 Fence and Steed Sheets 157.13 .land 1,400.00 1,500.00 Interest on Land Contract 42 02 ________, Total Disbursements Alma aillamim0.00 - 17 - Village of Lino Lakes Anoka County, Minnesota ROAD AND BRIDGE FUND CASH RECEIPTS AND DISBURSEMENTS Far the Year Ended Dece ber 31, 1966 RECEIPTS: Tam Levy Installation of Culverts Sale of Used Tires Damage Claim for Sign Tots/ Receipts TRANSFERS IN FROM OTHER FUNDS: From General Find DISBURSEMENTS: Labor Mileage Tick Licenses Snow and Ice Removal Grading and Cat Work Seal Coating Contract Publishing Sodding Gaa and 01l Gravel, Sand and Culverts General Supplies Street Signs Saa11 Toole Repair and Maintenance of Capital Outlay: Ford Dump Tick Massey Ferguson Tractor Massey Fergueon Backho Fiasher Light for Tuck Ford Blade 1957 Chevrolet Pickup Total Disbursements Equipment and Loader Actual $24,666.32 183.40 150.00 41.80 SCHEDULE B -6 Budget Estimate $25,000.00 25 Q41.52 2QOflO® L 4,000.00 $ 5,796.65 163.59 3.25 955.00 8,315.60 6,275.25 10.60 811.43 777.43 7,838.32 755.52 1,0�7�5.93 446.70 128.39 106.80 33,460.46 1,725.00 1,970.00 1,530.00 50.25 108.00 575.00 5,958.23 $39418.71 $25000.00 Village of Lino Lakes Anoka County, Minnesota CONDENSED COMPARISON OF CASH RECEIPTS AND D1SBURSEMEl9TS - ROAD AND BRIDGE FUND For the Years Ended December 31, 1966 and 1965 Cash Balance - Beginning of Year Add: Receipts: Tax Settlement* Other Revenue Total Receipts Transfers In From Other Funds: From General Fund From Debt Redemption Find Total to Account For Deduct: Disbursemento: Libor Saga and Ice Removal Road Maintenance Equipment Maintenance Street Lighting Miscellaneous Capital Outlay Total Diaburseannta Transfers Out to Other Funds: To Special Ditch Assessment Fund To Debt Redemption Fund Total Deductions Cash Balance - End of 'Tear Year int $ 3,500.38 Year 1965 $ 9,931.28 SCHEDULE 3-6a Increase (Decrease) $ (4,430.90) $24,666.32 $24,688.38 $ 375.20 372.50 $25,041.52 $25,060.88 $ (22.06) 2.70 (19.36) $ 4,000.00 $ - $ 4,000.00 800.00 (800.00) $34,541.90 $35,792.16 $ (1,250.26) $ 5,796.65 953.00 25,518.75 1,012.62 177.44 5.958.25 $39,418.71 $ 5,881.25 1,275.00 12,654.13 2,067.40 1,331.90 605.20 2,601.25 $26,416.13 $ - $ 875.65 3,000.00 $391418.71 $30.291.78 Waal) Laa0.0.38 * Not separated from Utilities in General Fund. - 19 - $ (84.60) (320.00) 12,864.62 (1,054.78) (1,331.90) (427.76) 3,357.00 $ 13,002.58 $ (875.65) (3,000.00) $ 9,126.93, 1112411M Vilugs of Lino Lakes Anoka County, Minnesota SPECIAL DITCH ASSESMENT FUND CASH RECEIPTS AND DISBURSEMENTS For i he Year Ended December 31, 1966 RECEIPTS Tax Settlements: Special Assessment Tax Levy Total Receipts DISBURSEMENTS $1,570.57 2.43 DEBT REDEMPTION FUND CASH RECEIPTS AND DISBURSEMENTS For the Year Ended December 31, 1966 Balance m January 1, 1966 Receipts: Tez Levy Special Assessments Total Receipts Total to Account For Disbursements: Bonds Retired Interest an Bonds Total Disbursements Balance •. Deceter 31, 1966 Total $4,764.83 $1,173.48 2,285.94 3.4a.r2 $8,224.25 $2,500.00 362.50 $ $2862.50 SCHEME 11•7 scramaZ 11-8 Imf ovcc'ient Bonds Street #1 Street #2 Park $4,754.57 $ (420.00) $ 430.26 783.32 $ 783.32 $5,537.89 !,502.62 11,502..62 $1,082.62 $ 500.00 $1,000.00 30.00 210.00 530.00 111210.00 5 227.89 . , i .27.38 $1,173.48 X173.48 $1,603.74 $1,000.00 !22.50 Village of Lino Lakes Anoka County, Minnesota ASSESSED VALUATIONS TAX LEVIES AND TAX RATES Year Aeseased: Year Collectible: ASSESSED VALUATIONS: Real Estate Personal Property Totals TAX LEVIES BY COUNTY AUDITOR Revenue Road and Bridge Park Bond and Interest Fire Protection Parks and Playgrounds Civil Defense Gopher Control Total° TAX LEVIES IN MILLS: Revenue Road and Bridge Park Bond and Interest Fire Protection Perk and Playgrounds Civil Defense Gopher Control Totals 1966 1967 $751,021.00 135,975.00 + 886 996.00 $ 7,345.00 25,700.00 1,150.00 3,625.00 5,515.00 400.00 300.00 $ 44,035.00 8.29 28.98 1.29 4.08 6.22 .45 .33 1965 1966 $654,924.00 117,382.00 772,306.00 $ 4,060,00 25,000.00 / 1,200.00 3,220.00 4,500.00 300.00 300.00 $ 38,580.00 5.26 32.37 1.55 4.17 5.83 .38 .38 49.94 SCHEDULE 1 1964 1965 $604,328.00 114, 997.00 7i9 525.00 $ 3,595.00 25,000.00 1,375.00 3,060.00 4,000.00 200.00 450.00 5.00 34.74 1.91 4.25 5.56 ,28 .63 52.37 Village of Lino Lakes Anoka County, Minnesota IWSURAANCE AND BONDS IN FORCE December 31, 1966 C an Policy !o. Term Expires Auto - Owners Insurance Co. 602306- 1 Year 6 -14 -67 08074942 Great Central Insurance Co. C34910 1 Year 3 -31 -67 Auto-Owners Znsurance Co. 627190 5 Years 2 -26 -68 Western Surety Company 9495 2 Years 1-11-68 Maryland Casualty Company 933891 2 gears 1 -1 -67 Maryland Casualty Company 933900 2 Years 1 -1 -67 Maryland Casualty Company 932893 2 Year 1 -1-68 Maryland Casualty Company 769506 Western Surety Company 5124826 1 year 3 -1 -67 - 22 - SCHEDULE 2 Amount CoveYml Premium Comprehensive Commercial Policy: $647.21 50/lOO4 Municipality Bodily Injury Liability 10/25) - Property Dmmage Liability 50/10041 Fleet Auto - Bodily Injury Liability 1011 - Property Doge Liability A.C.D. - Comprehensive A.C.D. - Collision - $100 Deductible Statutory Workmen's Compensation $396.27 $3,000.00 Fire and Entond d Coverage - Park Building Ann. - $ 19.74 Official Bonds: $30,000.00 Bernice E. Juleen- Treasurer & Deputy Clerk $246.50 1,000.00 Naomi J. Zelinka - Village Clerk 18.00 500.00 Robert Raymond - Constable 500.00 C. Eltrood Best - Constable 19.00 2,000.00 Albert J. Dupre - Building Inspector 10.00 1,000.00 the. Richard Ssrner - Assessor 10.00