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1977 CAFR
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1977 CAFR
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CITY OF ST. ANTHONY, MINNESOTA <br />NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) <br />DECEMBER 312 1977 <br />Note 8 - Vacation and Sick Leave <br />Accred vacation and sick leave are not recorded as liabilities at December 31, <br />1977. City employees are entitled to vacation and sick leave based on length of <br />employment, and the payment thereof is treated as expense in the period paid. <br />The amount of accrued leave at December 31, 1977 was not determined. <br />Note 9 - Litigation <br />The City had the usual and customary types of miscellaneous claims pending at <br />year end, mostly of a.minor nature and usually all covered by insurance carried <br />for that purpose. <br />The City also carries personal injury insurance against suits for false arrest, <br />libel, slander, violation of privacy, wrongful entry, etc., which suits can <br />arise from enforcement of the City code and general laws. There were no such <br />suits pending at year end which would, in the opinion of the City Attorney's <br />office, incur any material liability, and any such liability would be covered <br />by insurance. <br />Note 10 - Lease <br />The City leases space for the Apache Liquor store. The lease, expiring <br />November 1, 1980 requires annual rentals of $15,990 plus the pro rata share <br />of common center expense. <br />Note 11 - Deficiency in Pledged Collateral <br />Minnesota statutes require depositories for City funds to pledge collateral to <br />secure balances in excess of F.D.I.C, insurance coverage. At December 31, 1977 <br />the collateral pledged by the City's depository was approximately $220,000 below <br />the statutory requirement. <br />iL <br />L. <br />33 <br />
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