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,II `
<br /> Council
<br />�. The City �.
<br /> 4 City of St . Anthony, Minnesota
<br /> sober 8, 1979
<br /> INTERNAL CONTROL AND RELATED MATTERS CONTINUED)
<br /> Em to ee Reimbursements I
<br /> Reimbursements for expenses were not always adequately supported. Each reimburse- 1 yell
<br /> meet should be supported by receipts for registration, accommodations and other
<br /> fpurpose for incurring the expense beingreimbursed
<br /> g
<br /> such expenses. The business o _-0
<br /> should also be noted.
<br /> 1
<br /> Special Assessments
<br /> Control sheets should be established Adjustments for
<br /> for each assessment roll
<br /> shoul
<br /> ntered on
<br /> ents additions, deletions, or other changes annually
<br /> with
<br /> einformation furnished
<br /> prepayments,
<br /> control sheets. The controls should be balanced annual y +y
<br /> to the City by Hennepin and Ramsey Counties. ;
<br /> collections would also be improved
<br /> Internal control of special assessment if duties
<br /> were segregated so that the employee receiving assessment collections does not
<br /> maintain assessment records.
<br /> OTHER ITEMS
<br /> +r
<br /> eneral Fund
<br /> During the year the fund balance increased $130,657 to $255,200 as of December 31,
<br /> 1978, as shown in the following summary: Actual
<br /> over (under)
<br /> Actual Budget _budget
<br /> 69,618
<br /> $1,241,012 $1,171,394 $ 61,039)
<br /> Revenue 1,110,355_ 1,171,394 _�
<br /> Expenditures li 657 $ 130 657 _
<br /> year ended December 31, 1978 are as follows:
<br /> The major variations for the y '4
<br /> Actual c4
<br />" over (under)
<br /> Actual Budget budeg t
<br /> Revenue425,692 $ 17,638
<br /> General property taxes $ 443, $26,563563 13,500 13,063
<br /> ' Licenses and permits 275,508 260,179 15,329
<br /> 4`' Intergovernmental revenue 18,605 5,689
<br /> Fines, forfeitures and penalties 24,294 5,500 852
<br /> 6,352 1,122)
<br /> Charges for current services 28,295 29,417
<br /> Other revenue 418,501 15,729
<br /> 434,230 2,440
<br /> Transfers 2,440
<br />._
<br /> Other !L1,241,012 . 1$ 171_394 $_ 69_61
<br /> _ 1
<br /> +
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