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HomeMy WebLinkAboutAudit Report 12/31/1957ESSENE AND BONHIVER CERTIFIED PUBLIC ACCOUNTANTS 2305 Fourth Avenue South MINNEAPOLIS 4, MINNESOTA BRidgeport 3123 John Essene, C. P. A. Members of Homer A. Bonhiver, C. P. A. American Institute of Accountants VILLAGE OF LINO LAKES ANOKA COUNTY, MINNESOTA AUDIT REPORT FOR THE YEAR 1957 ANOKA l BOARD OF TRUSTEES Arnold Kelling Harry Proulx Elmer Krueger Emil. Erickson Richard Juleen Leonard Holm Harry Berg Go A, Tizard Milner Carley and Associates Cutter and Babcock Population Mayor Clerk Trustee Trustee Trustee Treasurer Justice of the Peace Justice of the Peace Engineers Attorneys Approximately 2,200 March 11, 1958 To the Board of Trustees and Residents Village of Lino Lakes Anoka County, Minnesota We have performed an audit of the accounting records of the Village of Lino Lakes, Minnesota for the year 1957. Our examination was made in accordance with generally accepted auditing standards and included such checking procedures as we felt necessary under the circumstances. Results of our examination are presented in the following Exhibits and Comments: Exhibit A 4 Fund Balances Exhibit B General Fund Exhibit C d Road Fund Exhibit D . Snow Fund Exhibit E o Gopher Fund Exhibit F - Fire Fund Exhibit G - Civil Defense Exhibit H - Park Fund Exhibit 1 @ Requirements for Debt Redemption ganandat Based on our observations during the course of the audit, we submit the following comments and suggestions s 1. The July 1957 settlement from the county auditor in. eluded 0162.11 for the Civil Defense Fund. This was credited direct to the General Fund. We have shown the amount in net transfers to the General Fund. Other receipts and disbursements appear to be appropriately classified. 20 During the first part of the year, mans disbursements were made without appropriate signed claims. Following the recommendation in our audit report dated April 17, 1957, procedures were altered, and most of the payments during the last half of the year are supported by proper claims. There continued to be a few exceptions, however. It is important that every payment (excepting salaries and services performed under accepted bids) have a legally appropriate sued claim. Among deviations which we noted were ii dices for gravel and insurance coverage. 3. Also in keeping with recommendations, during the latter part of the year pre - numbered receipts were issued for all cash receid. We suggest that these receipts cagy more detailed information, particularly such details as the serial cumbers of licenses and permits issued. 4. There was some improvement in the manner in which justice and police records were maintained. Both justices submitted fines recorded on their docket sheets to the village.. The only discrepancy was a shortage of $5.00 on Mr. Tizard's October remittance. This was counterbalanced by an over- payment of $5.00 in July, The time lag in making the monthly remittances appeared to be longer than necessary on some occasions. We slid not awl-It justice remittances to other villages or Lau agencies. On February 25, 1957 the council voted "that we conform with Minnesota. Statutes 357.14 and amendments thereto requiring that Justices shall itemize all bills for fees," No itemized bills were presented for our examination. Fees charged during the first eight months of the year averaged $4.00 per case. This appears to be more than provided in the statutes. In September they were reduced to $2,00 and less. No court charges were made for sus - pended or dismissed caasos. 5. The 1957 financial report which appeared in official newspapers was in good informative form. It did not, however, designate the names of individuals who received reported disbursements. Minnesota statutes require that this information be published or posted for the benefit of all residents of the village. 6. There were several transfers between funds recorded in December of 1957. These were made in accordance with a blanket general approval eithont any designation of amounts. Such transfers should be supported by approval of specific amounts agreed to by the council as a whole. Normally, the transfers should be made only from the general fend or from ftnds which are not otherwise dedicated. To bring the funds back into proper balance, we suggest that transfers out of dedicated funds be re- imbursed, To accomplish this, future budgets and levies in the benefited fund (or the general fund) will have to be increased enough to made the restoration possible. Fidelity bonds on the treasurer, the justices of peace and constable were $5,000, $500, and $500 respectively. Coverage through 1958 was paid in January of 1958 Since recommended improvements in control and accounting were not instituted until much of the year had gone by, we cannot give an un- qualified opinion regarding the accuracy of the accounting records for the year 1957. To the extent that checking was reasonably pos- sible, we have satisfied ourselves as to the accuracy of the statements presented in this .deport. Respectfully submitted, ESSEIE AND BONBIVER Certified ,Public Accountants Ao "Bonhivver General Fund - Exhibit B Road Fund - Exhibit C Snow Fund - Exhibit D Health Fund Gopher Fund - Exhibit E Fire Fund. - Exhibit F Civil Defense Fund - Exhibit �. Parks Fund - Exhibit fl Totals ANOIA QLOIINIT. MINNESOT4 yuNQ BALANCES 12,M, Balance Jan. 1 195'7 $ 3, 656.76 3,079.89 941.71 40.73 (365.53) 1,41487 G $ 3,768.43 1957 Receipts $ 8,636.76 10,196,84 2,462.55 1,302.1; 1,488.94 369.70 556.45 Transfers $ 202.84 3,369.32 (2,369.32) (40.73) (1,000.00) (62.11) (100.00) 1957 Disburse - $11,660.17 16,470.64 1,034.94 682.10 919.27 292.15 Balance Dec. 31, 24C7 836.19 175.41 None None 254.52 984.54 15.44 456.45 $25,Q13.39 •4. $31,059027 $ 2,722055 210,122112ELZIMMIL (}E F[1„ I24! FOR THE YEAS 1959. Receipts: General property tax Share of state taxes: Liquor tax Cigarette tax Licenses and permits Beer Licenses Cigarette licenses Dog licenses Building permits Dance permits Pipe line Fines Insurance refund Total Receipts Disbursements: Mayor Clerk Treasurer Trustees Assessor fees and € xpenses Road supervisors Building inspector and committee Dog Catcher Police salaries Police travel Police expenses Legal Audit Officer bonds Clerk office supplies Justice of peace supplies E ectior Insurance Official publications Rent League of Minnesota Municipalities Tuition (planning board) Printing Telephone Prison service land purchase Land survey Total Disbursements $ 2,122.38 1, 850.28 $ 835+00 152.00 15.00 288.50 50.00 90.,00 $ 350.00 600.00 250.00 900.00 1,000.00 12.00 243.33 65.61 1,692.40 882.30 192.60 1,039.00 171.80 99.08 9.00 115.00 238.01 448.05 220.00 70.00 42.00 18.36 4.13 102.00 2,885.00 Excess of Receipts (Disbursements) $ 2,155.22 3,972.66 1,410.50 1,092.45 S_43 $ 8)636.76 $ 11,660.17 $ (3,023.41) bibtt 13 $ 2,249.944 $ 2,013.54 -.....1-777‘74 3,791.26 $ 1,008.15 116.00 19.00 243.50 100.00 $ 367.50 516.02 200.00 923.34 751.00 52,00 162.32 34.72 755.00 853.53 659.09 563.50 91.50 120.31 107.12 568.26 131.02 144.10 165.00 70.00 207.90 67.00 1,486.65 2,035.25 '3.95 $ 9,566.E $ 7,510.23 $ 2,056.62 YI„ OF LIND I4 AIOAA COUNTY. MINNESOTA 112012.21212 Receipts: General property tax Refund on chemicals Refund on weed spraying Road improvement No.1 bonds Interest on bonds Total Receipts Disbursements: Gravel and rock Maintenance Grading i Brushing and weed cutting Cutting and grubbing tree. Spraying roads Chemicals Turnplking Construction and surfacing Bridge Culvert and fill. Signs and flags Chain saw Equipment rental Village engineer Weed inspector Roac; Improvement No. 1 Road bonds retired Interest on bonds Total Disbursements Excess of Receipts (Disbursements) $ 9,94.7.59 205.95 43.30 $ 1,851.35 1,163.30 2,378.00 1,309.84 877.21 204.00 384.45 1,057.25 3,866.45 373.09 977.80 11.66 252.65 75.50 581.17 306.92 500.00 3 Camared. with_ 1956 $ 9,543.26 172.55 5,000.00 71.11 $ 10,196.84 $ 3,002.00 1,118.23 1,684.90 221.25 200.00 80.00 336.45 424.51, 228.09 5,458.05 $ 16,470.64 $ 14,786.92 $ 12,753.43 $ (6,273.80) $ 2,033.44 EPR THE YEAR 19'iZ Receipts: General taxes Disbursements: $ 2,4b2,55 $ 1,960.37 Snow plowing $ 487.74 $ 1,450.82 Erecting snow fence 369.05 290.00 Removing snow fence 143.95 205.73 Steel posts 34.20 8.20 Total Disbursements Excess of Receipts F:QR T'r E R_195z 1,034.94 $ 1,427.61 Exhibit E 1,954.75 $ 5,62 Receipts General taxes $ 956.55 $ 455.32 Gopher bounty a county 345.60 6E33080 Total Receipts $ 1,302.15 $ 1,139.12 Disbursements: Gopher bounties paid 682.10 1,085.40 Excess of Receipts $ 620.05 $ 53.72 Receipts: General taxes Disbursements: $ 1,488.94 $ 1,454.21 Fire contracts: Centerville $ 369.27 $ 700.00 ?.eztington 55000 400.00 Total Disbursements Excess of Receipts Receipts: General taxes Disbursements: Supplies Excess of Receipts Receipts: General taxes 919.27 569.67 0ML DEFELIgE li QR mRE via in Z $ 369.70 3-920 1� $ 77055 BARK nia Epdszazallaz 556.45 Exhibit G Exhibit R 1,100.00 $ 354.21 140 Duitola • k. a,,iA91, _ �• Zil $ 5,000 -10 bonds dated Ju],p 1D ]956 A Interest Private sale to Mr. Conrad Seablooaa Date Due Zannlal 7 -1 -58 1 -1 -59 7 -1 -59 • 1-1 -60 7 -1 -60 1 -1 -61 7 -1 -61 1-1 -62 7 -1 -62 1-1-63 7 -1 -63 1-1-64 7 -1 -64 1-1 -65 7 -1 -65 1 -1. -66 7 -1=66 1 -1 -67 Totals Exhibit I $ 90 $ 90 $ 500 90 590 80 80 500 80 580 70 70 500 70 570 60 60 500 60 560 50 50 500 50 550 40 40 500 40 540 30 30 500 30 530 20 20 500 20 520 10 10 $ 900 $ 5,400 *Parable at First State Bank, Ns'/ Brighton, Minnesota - Plus service charge. Bonds due 1965 -7 redeemable in inverse order on January 1. 1959 on payment of $ 20.00 premium.