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1954-55 State Audit Examined by: G. W. ,Anderson W. C. Olson W. J. Allen L. J. Anderson REPORT OF PUBLIC EI MINER on the FINANCIAL AFTAIRS of VILLAGE OF FRIDLE ' Anoka County Years Ended December 31, 1954 and 1955 Esamimation made November 15, 1956 pursuant to a petition of freeholders as provided for in M.S.A. Section 213.19. RAY)'ND B. CIO, Public Emmsiner, Saint Paul, Minnesota. Village of Fridley Anoka County TABLE OF CO IS Reference Page Comments and Recommendatpn 1-22 Organisation 23-24 Combined Balance Sheet Exhibit A 25-26 Summary of Receipts and Disbursemenics Exhibit B 27 Supporting Schedules Fiscal Agent's Account Schedule 1 28-29 Classification of Receipts Schedule 2 30-33 Classification of Disbursements Schedule 3 34-40 Receipts and Disbursements - January 1, 1956 to November 15, 1956 Schedule 4 lit Verification of Balance Schedule 4 41 Cash Counts Detail 4—a 42 Bank Reconcilement Detail 14-b 43 General Fund.- Statement of Current and Deferred Special Assessments Schedule 5 44 Statement of Delinquent Special Assessments Schedule 6 45 Statement of Banded Debt Schedule 7 46 Debt Redemption Fund - Statement of Bond and Interest Maturities, and Means of Financing Schedule 8 47 Statement of Revenue Certificates Schedule 9 143 Special Assessment Fund Balance Sheet bit C 49 Statement of Current and Deferred Special Assessments Schedule 10 50 Statement of Delinquent Special Assessments Schedule 11 51 Improvement Costs Schedule 12 52-56 Toni i•_ Li. or Di ±= R= enue Fund Balance Sheet Exhibit D 57 Statement of Changes in Fixed Assets and Reserve for Depreciation Schedule 13 58 Statement of Changes in Surplus Exhibit E 59 Municipal Liquor Dispensary - Statement of Income and Expense Exhibit F 60 Statement of Operating Expense Schedule 14 61 Water and Sewer Fund Balance Sheet Exhibit G 62 Statement of Fixed Assets and Reserve for Depreciation Schedule 15 63 Village of Fridley Anoka CauatY Reference Page Water and Seyer Fund (Continued) Statement of Changes in Surplus Exhibit H 6L Water and Sewer Utility - Statement of Income and Expense Exhibit I 65 Municipal Court Statement of Fines, Fees, and Costa Exhibit J 66 Statement of Receipts and Disbursements Schedule 16 67 Gene Fixed Aselets Exhibit K 68-71 Taxable Valuations, Tax Levies. and Rate e Exhibit L 72 Securitv for Deposits Exhibit M 73 suranse Exhibit N 74-75 Official Banda Exhibit 0 76 Fridley VR1unteer Firemen's Relief Association Organization 77-79 Combined Balance Sheet Exhibit P 80 Statement of Receipts and Disbursements - Special Fund Schedule P-1 81 General Fund Schedule P-2 82 Summary of Receipts and Disbursements Schedule P-3 33 Verification of Balance Schedule P-3 83 4. •• Village of Fridley Anoka County COMMENTS AND RECCMMENDATICKS This report on an examination of the financial affairs of the Village of Fridley, Anoka County, covers the years ended December 31, 1954 and 1955. Examination was made pursuant to petition of freeholders as provided for in M.S.A. Section 215.19. Period and Scope of Examinatim The petition for examination authorised an audit of comwehensiveecope covering the period from date of incorporation in 1949 to January 1, 1956. M.B.A. Section 215.19 provides that the Public Examiner, under normal circumstances, is limited, in the case of examinations requested by petition, to an audit period of not more than the six latest years preceding the circulation of the petition. However, Section 215.19 permits the Public -Sxaminer, if it appears to him to be in the public interest, to confine both the period and scope of the examination to less than that requested by the petition. Therefore, in the interest of economy, agreement was reached between the petitioners and the Public Examiner to limit the period of the audit to the two years ended December 31, 1955. It was further agreed that transactions of specific interest to the petitioners would be inquired into by the examiners even though such transactions might not have occurred during the two-year period. Organization At an election held on June 7, 1949 the voters approved the incorporation of the Village of Fridley. The incorporation became effective June 18, 1949. Town officers continued to manage the affairs of the Village until the first election was held on June 28, 1949. The newly elected Village officers assumed office an July 1, 1949. Co December 8, 1953 the voters approved the adoption of Optional Plan B, Council Manager form of government. The first Village Manager was appointed January 4, 1954 to take office immediately. Xialle.7:0 of Fridley Anoka County Financial Condition The financial condition of the Village and the value of its general fixed assets on December 31, 1955 is presented in the Combined Balance Sheet, Exhibit A. Supporting balance sheets are separately shown for the following funds: Special Assessment, Exhibit C • Municipal Liquor Dispensary Revenue, Exhibit D Water and Sewer, Exhibit G Operations A Summary of Receipts and Disbursements by funds for the years ended December 31, 1954 and 1955 :is presented in Exhibit B. Classification of receipts by source, and disburse- ments by function, activity, and object appears in Schedules 2 and 3, respectively. Special Assessments AssessozatRonq Assessment rolls approved by the Council in the years 1954 and 1955 consisted of cards for each parcel of property which was assessed for benefits. These cards contained descriptions of the property and the amount assessed against the property. Such cards are filed by descriptions. Since the date the roil was originally approved by the Council, the amounts assessed have been changml to correct errors in the original computation, cancellations for property acquired by the Village, and for division of lots or parcels. The minutes did not show Council approval for these changes. The assessment rolls adopted by the Council as provided for in M.S.A. Section 429.061, Subd. 2 should be in such form as to provide a permanent record of the amount assessed against each parcel. Any subsequent changes in the roll should be approved by the Council and a notation made on the assessment roll of the amountl reason for change, and reference to the Council resolution authorizing the change. Apsesamente Receivable The Village records contain a single account for special assessments receivable. Village of Fridley Anoka Counnt - Scecial Assessments Aesessments Receivable (Continued) This account is debited with the total amount of improvements assessed and credited with collections thereon. Under this method the balance in the account contains installments that are delinquent as well as inetallments that are not due until future years. Periodically, as entries to the special assessments receivable account had to be made by reason of errors, cancellations and new assessments, village employees would prepare a new total of the individual assessment cards after the errors, cancellations and new assessments had been entered thereto. The difference between the amount thus established and the amount previously debited to the special assessments receivable account is then debited to the account. It is for this reason that the account does not reflect adjusts meats for corrections or cancellations, in detail, but rather reflects the net additions during the year. In this report special assessments receivable are shown in the following accounts: Deferred Special Assessments - This account includes the annual principal installments due in future years. Current Special Assessments - This account includes principal and interest certified to the County for collection with taxes in the current year. Delinquent Special Assess tints - This account includes amounts certified to the County in prior years but not collected, Tax-forfeited Lands - This account includes installments an assessments against property that is held by the State because of nonpayment of taxes. Better control of assessments receivable would be obtained if these accounts were established on the Village records. The assessment cards do not show the total balance of the unpaid installments. Such information should be provided on the card. The total of the unpaid installments should be compared periodically with the balance as shown in the deferred special assessments account. •3{,xon TvuoT11IVII 014 JOJ epTq aoj Surnso Trtsql.Tn 'q.0T AsuoTAaad sq.ovaq.uso aq. jo s oq. uomppe up se auop Naan am. aapao putonluatuanoadurr ate jo TeAsadds pue OuTaratir Jour TTounoo am. eases Lions ul *VOJV at UT VOUTT JOJ meg peg 1.su.4moo r JOUB sq.aaal.s uTewas sq.uT souTT aaven pue aanas jo uoTsualxv em. JOJ paATeoaa OJOA Ouormed ArreuoTes000 paulaojuT 0J9A saauTutag •usT1T1ad Aau V al. lutusand palonaq.suso euTem Tepomppe °ate aaan aaau •00•00060Ts uem. OJOW 04 Sup.unoure sq.soo pepper uT palinsaa qopin stamp palms's, 6Treg aVeruA aul ol JOAOO am. 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PassnooTp saauTurxa 'ZI aInPotloS UT umotis axe sToraq.uoo 0141 uo pled elunsue at4 put ‘sloualuoo 0S014 01 21.1071-m1m JO stalxa ‘sluamaAoadTT enoTatA. am. JOJ novaluop iq.3134uo0 oq. guor4TppV MIEFP55177117-IP7MITE (panuTluso) sluawssassy moods Aomori mlouy ArEPTad Jo auTITA o 4) •ri g. 0 0 h V Li 10 +) 0 0 .S 0 of 44 4-I 0 4) 0 orf 0 D) eig 43 7. :1 c; N g 44 14 2 4 ."4 0 i 8 rti -ri g fy .3 v 1 E-1 w ■-'-a S4 A r4 P 40 0 O 0 04 Q p •rI A 0 . 0 • -IS V •„.43 co 43 -4 co cv • 4-1 ? +3 ri 4•1%.0 r. $ 2 0 V •Lg.1 ,8 . 44,,•;.-r a, . ,,ri '0 ) •ri C.) P4 4 12) a4 ,023, g 0) 10 60 4c) t , .. • g 4 4 in. V r 0 4 0 il ;4 0 0) 0 g 0 S 40 0 44 4■4 9.4 O 54 4.4 +3 03 0 . ° O a) a S 0 0. 0 .‘p 1.• +g3 0 -v• -§ i ?4) V eri 0 0 03 -0 4-1 •ri 0 ta) +3 S 5 a) 0 IA %0 P., g 0 r4 .ri .,..4= 8 U c0 ... 0 0 0 s-, 4- 0 0 0 .1-I 0 0 '0 I, 0 N :_.„4 •H d ..0 0 1 0. CIA E. 0 u., 01 •ri 44 0 0 0 H 0 0 e0 b 1 f 3 P 0 •q ?4 0, 0 i 0. 0 ko sH t...0 r.li 4-1 C) `.0 4 78. H 5 S CA ori +3 0 10 r0 Pti4 0 H .1-1 +3 El 44 to g • 0 05 8 "9 4u e A 1 1 .S 0 ori 0 0 r-I CA •,-1 A ICIIN d 0 0) r0 .13 t:1 ci 0 g Ay r-I 4.) a,) ... 0 ,DD g • 43 •%, 4 *W' tIO lot .3 si ..... to •ri 0 4.) rn ; R. : . rts 0 li .1 -51 c- g) t...3 P• •ri •r1 o 04 .4.3 N 0 0 -.,-, -0 •0 0 0 g e; :4 1 0 g ,3 4 0 v 0 s gi 0 82 r-{ 94 , al • I. -p 42 'To E r-t 0 sl 0 •:-_-, g 0 8 -0 d r g -,-4 0 C..) 0 11 g g e.) ; 3•r .i 2 +)° -8 • , 0 4-) 1-16% 4 i ci +3 4-1 0) 03 44 43 to 4:3• -ifl 0 8 a 0 1 1 4-1 • 0 ri 0 S • 4-1 •• e" , 0 0 0 0 R sra 40 0 4 4 +) . 0 to . 0 'Ci tal 00 4 00: ; ...r4r1 hig .4Szori t)-r. t R.o : S Si al '0 1g me _is to0 '4 9. c-I to •ri co d 1 co o k i Vi1lae of Fridley Anoka County Special Aseossmente ISZVINUOSB122=191f Con acts in Excess o Statu Re. 'rements Without Mvertiviag for Bide Continued Statutory Provielons PleS.A. Section 412.311 provides: . . . Every contract for the purchase of merchandise, materials or equipment or for any kind of construction work undertaken by the village which requires in expenditure of ', 500 or more except a contract for a local improvement made under section 412.421 or any other la s having an inconsistent provision relating to contracts for local improvements, shall be let to the lowest responsible bidder, after notice has been published once in the official newspaper at least ten days in advance of the last day for the submission of bids. N.S.A. Section 429.041, Subd. 2 permits the council to make local improvements by day labor under certain conditions. However, if the costs of materials or equipment rent exceed the sum of $500.00 the requirements of LeS.A. Section 4/2.311 must be observed according to opinions of the Attorney- General dated July 27, 1955 and Nay 314, 1956, terest on goecial teseesmen The first assessment roll for sewer and water improvements was approved by the Council an November 7, 1954. The first installment was certified to the county for collection with taxes in 1955. Interest at five per cent for two maths was added to this installment. There was added to the first installment of the assessment for street improvements in the Aoore Lake Hills Addition, which improvements were financed through the General Fund, interest at six per cent for two months. .S.A. Section 429.061, Subd. 2 provides in parts . • To the first instalment shall be added interest on the entire assessment from the date of the resolution levying the assessment until December 31st of the year in which the first instalment is payable . . . Village of Fridley Anoka County Special Assessments Interest on Special Assessments (Continued) If interest had been added on the entire assessment from the date of the resolution, as provided in M.S.A. Section 129.061, Subd. 2, it appears that additional interest amounting to $36,121 .59 and $50 .36 would have been earned by the Special Assessment Fund and the General Fund, respectively, in 1955. S.~c. saes-H=n :i Pro._r ►..., ed b, School Di.,. iota Assessments have been made against property, within the Village, owned by the various school districts. Annual installments an these assessments have been certified to the County for collection in the same manner as assessments an privately owned property. S.A. Section 129.061, Subd. 11 provides in part: Or the confirmation of any assessment the clerk shall mail . . . to the clerk of any school district a notice specifying the amount payable by the school district, . . . The amount payable by any . . . school district, . shall be payable to the municipality's s treasurer and shall be paid in like instalments and with like interest and penalties as provided for in reference to the instalments payable on account of assessable real property. . . . In 1954 the first installment of the assessment can property in Vineland Addition, owned by Independent School District No. 23 of Anoka County, was certified to the County for collection. This installment totaling $411.25 did not appear on the tax roll. The balances of the assessments due from the school districts should be computed and the notices sent to the Clerks of the Districts as provided for in the afore-mentioned statute. Special Assessments o Tn c-forfeited Lands Special assessments have been made against lands that have been forfeited to the State because of nonpayment of taxes. Annual installments an these lands have been certified to the County each year. However, these installments have either not been spread on the tax rolls by the County Auditor or, if spread, have been subsequently canceled. Examiners were informed that the total amount assessed against such lands had not been certified to the County Auditor. Village of Fridley Anoka County Special. assessments . - -essmen f.r d Lands (Continued) M.S.A. Section 282.01, Subd. 3 provides in part: If any public improvement is made by a municipality after any parcel of land has been forfeited to the state for the non-payment of taxes and such improvement is assessed in whole or in part against the property benefited thereby, the clerk of such municipality shall certify to the county auditor, immediately upon the determination of the assessments for such improvement, the total amount that would have been assessed against such parcel of land if it had been subject to assessment. • . . The provisions of this statute should be followed so that the Village will recover the costs of the improvement from the proceeds of the sale of such lands. Assessments Certified to Comity Lists showing annual installments certified to the County in 1954 and 1955 were an file at the Village. The totals an these records were compared with the total amount spread on the tax lists as shown an the County Auditor's books. After adjusting both records for known cancellations and tax-forfeited lands, the amount as shown on Village records exceeded the amount on the County tax rolls by $257.54 in 1954 and $433.47 in 1955. Because these differences were small in comparison with total assessments and because of the large number of parcels involved, examiners did not make a detailed check to determine the exact nature of the differences. Village officials or employees should check the amounts spread each year to determine that asses,nts are being spread on all properties assessed. Li. or Die. .nsa Revenue Fund Municipal Liouor Dispensary Operations A Statement of Income and Expense of thaliquor dispensaries for the years ended December 31, 1954 and 1955 is presented in Exhibit F. Village of Fridley Anoka County 'ici•1 ue F �d .d ici.-=1 • , or pis.. sa OperatLiohp (Continued) The Village operates two dispensaries. One is located at 7365 Central Avenue N.E. It is known as No. 1 and includes on and off sale. The other, located at 3710 East River Road, is off sale only. It is designated as No. 2. During the year 19511 separate accounting was not kept of the operations for each dispensary. Therefore, such operations are combined in Exhibit F. Net income from operation of the liquor dispensaries was $57,376.47 for the year ended December 31, 19511 and $61,3 07.11 for the year ended December 31, 1955. The operating profit based on the total sales, expressed in percentages, is 17.93 per cent for the year 1954 as compared with 16.99 per cent for the year 1955. Con buticns to General °: .d Contributions to the General Fund in the amounts of $35,500.00 and $30,000.00 were made from the Municipal Liquor Dispensary Revenue Fund during the years ended December 31, 1954 and 1955, respectively. Water and Sewer Fund Ordinance No. 63 was passed by the Village Council on September 7, 19514 and amended by Ordinance No. 77 an September 4, 1956. The purpose of the ordinance is for the regulation of the use of water and to establish rules and regulations for the operation of the water works and sanitary and storm sewers of the Village. Financial transactions pertaining to the operation of the system have been recorded in the General and Water and Sewer Funds. Operations In Exhibit I is presented a Statement of Income and Expense showing the net income by years before depreciation charges on the investment in water and newer mains and appurte- nances, sewer connection charge, and meters in service. village of Fridley Anoka County Water and Sewer Fund (Con tinued) Acr�ounts aeceivable Card A separate accounts receivable card is used for customers. In addition to other captions an the cards, there are colut►aia for the date, meter reading, net gallons, water and sewer charge, debit, credit, and balance. The account balances on the cards, which were frequently incorrect because of errors in posting, could not be reconciled with the general '_edger controlling account. Billing No billings for water services are made to contractors or developers of new building construction unless the Village office is notified that such persons intend to use water for sodding or other purposes prior to the sale of the property. Otherwise cards are sent quarterly to each regular ousts sr. They record the present meter reading thereon and return the card to the Village offices. The present operating; plan calls for an annual visit by a Village meter reader, who goes to the listed occupant of the property. The last such visit was made in December 1955, and the next such call is scheduled for March 1957. Customers' Deposits Charges are made for permit fees for water and sewer connections and for customer's deposits, but such information is not recorded on the cards, Columnar ruled sheets are used for listing addresses and receipt numbers which are intended to be the records of customers' deposits. In order to determine the names of persons who made deposits, it is necessary to refer to original receipt numbers. The information obtained is not always reliable as deposits have been transferred with changes of awaership of certain premises. Keeping records in this manner results in confusion when it is necessary to determine the rightful owners of the deposits. Rea Carelessness in maintaining records, which could have been avoided, hindered the examiners in the audit and added numerous man days to the time required to complete the audit. 41 3 0 4 O 13 0 w = 0 Q. i •r• $ 4-4 •P 0 0 .Y 0 NO rn $ h0 4 4 w 0 14 4 c eil ,..4 0 , cs-i 0 ft O .91 • 1111. r4 0 S•4 ii C1') i cri -$ 4 `g 1... .0 ,0 0 P 1:3 0 1 i Sr 1 g I V4 H 0 ti• 0 0 4 ,0 S I 4 4 0 rof CO 4 ria $ Ps e) \O 4 ... 1 1 12" 44 0 4 0 so -0 .ri ti 0 e•-• F4 $.4 44 0 14 •r1 4-1 bi3 cn al . 1-1 Q I-1 ke • to 0 0 0 $4 n-i CV V '65 i 0 4-1 r-f 0 g co H 0 r- 41 ,c0P•b •sq L), Cr.a I 62 qg 1., a 4.1 r. 11-1 ii A t n5:tt .0 . te .4 0 0 .,.. e .19$ .,.$ la c3 flellt-441 r4Fxr": ;- a 1g I ,-, v r-i tl) °' 4 0 p gii, 0 r-4 0 al H .ri •-1 0 0 0 S" IA 0 0 .r.1 P. .0 cs 5 fri r3 tO LA CH 0 § $ 4 $-__ cd 0 r-i 0 0. .. 41 4 $ al C.3 H in ■,.... fil g as Ili' g €4 0 0 +•■ 5 tz. 0 0 v 0 r-i 0 0 ttf, tli ta3 •ri ir 5 r-1 424 4) g I ca v .0 ,0 c r-, ..., vi a.) co t13 a r- ot, ad -a .0 4) 0 p -IS f g ' re et .1.1 ..1 .....1 0 .11 0 0 P •0 •ri .1 e.. ..: a) . 0 Iret .g 2 • t . ,H 0 • 0 v '8 g .6 0 4,, c, . v 0 0 H 0 rz. C.) 4 rr S 4-1 Zr : 4-1 cri Vo 0 01 (0) c0 %A 0 c•-i r-r CV ED a'' 2 a tla 0 4> -0)- 0 " 0 0 0 vi (n r-1 •1,4 4 .2 ID 0 4.4 V Li r-t 4-) f•4 0 • N 43 0 co ,c• 4S ev g LI tn as izi -IN el +3 +5 V 0 A 0 ii4r-i le 2 Q © ° 0 0 0 0 s R. P 0 44 0 t u S ta .rt r...) 13' =.4 0 tH . t4 8 X si 0 '0 9 0 0 1-4 ..., 0 &I .4s A 0 tO 4 a. 1 " g-1 0 0 4-) A :V i -Sri 44 rt4 • ' S-1 v 4) V 4-1 0 •L, .„-1 0 'TS 0 V rd I ..-1 ,r. •El -P, 13 A t i t• i. r § f f •••• +1 13 0 $54 ° 0 4°3 ..2 0 • C •c{ 0 0 H 1.3 0 g . •ri en 0 abi, rf.--4 $4 4S 1-1 0 4 w -0 A 0 P4 tr% 0 0 po at 0 1 0 al a) il CO 01 IP Ct) 0 4 4 C3 •,4 0 A° v ..,, ..! . , 00 (4.), g rta co t=1 t? CL 5 0\ q r-4 • Ct) t-4 ritl (4 iis O IA 0 r4 .0 .., o 0 gig 0. 0 s ori .$ :',0 & V •C r-4 Sr i I o 0 •,,-,, V) ..0 13 P 0 R. E 1 0 I. .. v C)• m S 43' I A P 0 0 t- v IV so I 0$ 0 1 V H CD 0 404 0. V 46 0 V CO .R cou 4., ,gti) 44 4- 1 S 1 0 0,. cv. v .0 La. 0 0 m to S a ba .19 g $ " u 0 III 1 •g IV 0 1 0 4 vi :0 • . LI .- id m o 0▪ .1 18 0. ,... 0 0 $ le 4., 8 co 0. T u i a ral 1 4-01 i . A i 0 .r4 8 0 gr $ .4, 4-4 ri i 0 1 0 8 5 •+.1 0 0 0 0 ° OD 4-1 g. -, 1 4-1 11 r• 4c-1) .0 ;1 1 0 i-i i b 13 w orl k 1-1 .ri CD 4° ea S ,... 4 1 AQu' , . O or! 14 CO 0 g/ r-1 Cla 14 0 0 0 41 1 0 4 8 0 k 1 all A A A do g d ,o 8 8 8 Sa E CH a) W 0 0 .ri ;1 • 40 0 crl 1 C-I L4 0 14 4 o, ,.. V 01 0 0 0 56 tn 0 0 ' 9 to 0 0 4, 0 P 0 co 0 .0 . 'a 15 1' 7-I .14 V 0 0 4 4., ,.8 1 $4 . , ea rts - • V V g 'CI 0 42 0 O 1-4 40 ri 0 ela di% i 4 2 0 ..0 - ta 0. 'I0 .3 • tO 0 t0 +0 I .04 1 -la • 03 0 3 c' °4 0 .rif) 0 g 4 r 0 0 as a 4-i 0 0 ,s4 .ri I i . N r3IF 1g . .$:.i0 t... n4-1 1 e8 a r2 0o-.)I 15 g 1 40 a 3 .49tis i3)4 rt•g rt_i_i'o Hill •t$f0 o s 91a0 c:4 1 4 a i. r0 2 o 0...1 CO •ri ::••4 SD gis SI •8 0 0 • 10 tu)• 0 8 C.) g u .d ri E 'E (0 CO 0 tX1 CO rib g 8 V IA N q:t c-4 i 0 g ..1 k .8 B. • _. co , 0 ti, 4.. a) & * cm 8 . m C) 0 k in L1,3 Z 0 C 0. I 1 'CI •Cral 0 'g V n-10 n-ld H 0 3 g E . c" A V CD 10 1 V • 111 4 1 0 '40 g i 44:cs 8 4., Irls. O o ,r1 40 • ° co* ,05 ! i 1 8 0 0 o ,... to to : .9 H r-i CN1 C\I g Li co 01 cH d 0 -1 ; H r4 0,1 0 ;C1 cg i • 02 O .(1) S • +) 8: cd 40 I i .r.i....4): : i :ca ...14:1 .r4;c: Village of Fridley Anoka County Verified Claina Examination of claims intended to support payments made by the Village to various persons and firma for items furnished and expense incurred, disclosed that, almost without exception, claim; were approved and paid contrary to the statutes. For example, of the claims paid, few were completed and signed as required by law. The usual practice has been to make payment on the basis of submitted invoices and unsupported statements, Several thousands of dollars were paid an claims without the required itemisation. Q.S.A. Section 412.271, Subd. 1 (last amended by Laws 1955, Chapter 867, Section 5) relating to disbursements provides in part, that . . • where a claim for money due on goods or services furnished can be itemized in the ordinary course of business the person cleiming payment, or his agent, shall prepare the claim in written items and sign a declaration that the claim is just and correct and that no part of it has been paidj . . . Adgetilt: The budgets prepared by the Village Fianager for the years 1954, 1955, and 1956, as submitted to the Village Council, did not furnish the detailed information required by M.S.A. Section 412.701. yillaike4ecords Accounting records were found to be inadequate in many respects making it necessary to refer to the original accounting docuezts (receipts, checks, contracts, etc.) rather than to the journals and ledgers. Records offered for audit purposes were in disorder, requiring refiling of items and resorting of material before the examination could be commenced. The almost complete absence of annual dates in the various journals, ledgers, and subsidiary records resulted in unnecessary time being spent in checking with other sources to determine the year involved. Columnar details were changed after totals had been established and posted, without indicating references to such changes. Columnar totals did not always erossfoot in cash journals, although missing amounts were posted to the general ledger. Some entries were made in the books that even presented a problem for Village employees to decipher without considerable time being consumed by them. Village of Fridley Anoka County Villas=e Hecor (Continued) Because the financial transactions of the Village are in great volume and varied as to activity, there is an urgent need for a revised accounting system. The end result can be best ob !ained by adopting a uniform classification of accounts and the installation of bookkeeping machine equipment to meet the expanding needs of the Village. Convent c t. Expense Advances of money were furnished to certain officers and employees for expenses to be incurred in attending various conventions. The payments so made were unsupported, as no accountin was rendered for the actual and necessary expenses of the trips. Such advances are enumerated as follows: Year 195L. Ernest Madsen $ 250.00 1955 Ernest Madsen 250.00 Everett McCarthy 75.00 1956 Robert Hughes 225.00 Rest Madsen 275.00 Everett McCarthy 75.00 Of those items listed in the foregoing an exception was noted in the case of Hughes, who returned :20.00 of the amount advanced to him to the Vii i. e. However, he did not furnish an itemised account for the amount spent by him. No authority can be found for making advances to officers or employees for such purposes. When expense is authorized and necessarily incurred, a claim should be submitted to the Council for its approval and payment pursuant to the provisions of M.S.A. Section 412.271. Allowance for Expenses The amount of $50.00 per month since February 1955, has been paid to Ernest Madsen, Village Manager, as an expense allowance in addition to his regular salary. No accounting has been submitted or required of the Manager regarding the expenditure of his monthly allowance. Vi11age of Fridley Anoka County Allowarlce for xelenhpes (Continued) Peter Brook, Liquor Dispensary Manager, also received an expense allowance of $50.00 per month from May 1951 until July 1953, when it was increased to $100.00 per month, on which basis payments have been made to gni including December 1956. No mention is made in the minutes of Council proceedings authorizing the increase from $50.00 to $100.00. Officers and employees of the Village should be reimbursed only for expenses incurred by them in connection with their official duties. Itemized claims supporting such expenses should be submitted to the Council to be approved and paid pursuant to M.B.A. Section 412.271. 2a121122aLau2P.I2E Salary A scrutiny of the payrolls for the year 1956 disclosed that L. W. Peterson was employed as Building Inspector in April 1956 at a salary of $350.00 per month. The first payment to him for services rendere( was for a portion of a month all subsequent payments were at the monthly rate stated above. Salary checks were issued semimonthly in amounts of $175.00 each for the months of May and June 1956, and were made payable to the L. W. Peterson Go., Inc. This matter was discussed with Ernest Madsen, Manager, and Marvin Brunsell,Treasurer, who offered the explanation that this was done at Peterson's request so that he could deposit the checks with and for the corporation, a business formerly operated by him, and then repay himself on a salary basis from the corporatien's bank account. It was further explained to the examiners that this method of payment would enable Peterson to continue to be covered by the Federal Old Age Benefit program. According to Peterson,Federal returns (Form 941) were filed listing him as an employee of the L. W. Peterson Co., Inc., a corporation no longer in business. P4620.211.9I Claims for payment are submitted periodically for services rendered by Albert Paulson, Dogcatcher, for the net amount due him from the Village. Village of Fridley Anoka County Dogcatcher (Ccantinued) The total amount due Paulson on such claims is reduced by the amount of cash fees collected from dog owners and retained by him. Collections of all such fees belong to the Village and should be deposited with the Village Treasurer. Checks drawn in favor of Paulson would then be for the total amount of his claims, resulting in the showing of actual receipts and disbursements as relating to the performance of his duties. Bond and Interest Coupons Deposits for the payment of the maturing bends and interest on the various bond issues have been made with the Northwestern National Bank of Minneapolis acting as the Fiscal Agent. The total of such payments was $169,708.25 during the years 1954, 1955, and 1956. Bands and interest coupons, when paid by the Fiscal Agent, were returned to the Village Clerk periodically together with statements by the bank showing the names of band issues, date when due, number of items, amount, and unpaid balance. The statement enclosed with the canceled bonds and coupons from the Fiscal Agent reads as followss Kindly acknowledge receipt and verify balance on our books as indicated below by signing the accompanying copy of this list and returning it to us promptly, using the enclosed stamped envelope. Municipal Paying Agent The original envelopes containing the returned canceled or paid bonds and coupons were in a file drawer in the Treasurers a Office. The majority of these envelopes had never been opened by the Clerk when received, and it was therefore necessary for the examiners to open such mil, sort, arrange in order, and verify the correctness of the banks a statements. joint Rteca�eatioan ,_oard Ordinance No. 55 was passed by the Village Council an November 2, 1953 to be Village of Fridley Anoka County Joint ".ecreatimn Board (Continued) effective from and after its passage. Section 5. Finances of the Board. For the purpose of financing the public recreation program authorized by this ordinance, there shall be established in the village accounts and treasury a special fund to be called the Recreation Fund. Into this fund shall be placed the various revenues as enumerated in Section 4 and from it shall be paid claims for various recreation expenditures as enumerated in Secticn 4. . . . A 2,ecreation Fund as provided for in the Ordinance has not been establiahod nor maintained in the records of the Village. Cash has been received and disbursed in varying amounts by the Recreation Committee during the years examined. Ars. :Zuby Skoglund, acting as Secretary, deposited with the Village Treasurer the rum of $75.00 on January 23, 1957 and $67.19 on February 6, 1957. In addition, there is a balance in the bank of $31.321 under the name of the Recreation Committee, which, according to nrs. Skoglund, is to be remitted to the Village. Section 5 of the Ordinance further provides in part that: All receipts belonging to the board shall be deposited intact in a ban's account to the credit of the fund and no disbursement shall be made from this bank account except by check nor unless a verified alatla, fol. services and commodities actually rendered or delivered has first been submitted to and approved for payment by the board, as authenticated by signature of the president and clerk. The accounting of the fund and the custody of the cash and the bank checking account shall be in the hands of the accounting officer and the treasurer, respectively, of the village. . . Any employees of the board who handle cash in the process of collection shall be banded. The operations of the Joint Recreation Board have not been in accordance with the provisions of the Ordinance as adopted. UnauthoriFed Lxoenditures Payments were made from the General and Municipal Liquor Dispensary Revenue Funds for various purposes for which no authority was found in the statutes. Listed an the following page are the persona to whom such payments were made, together with the amount and the purpose of the payment: pupal enuaaej £zesuadsTQ • ooq at m& nsa uT 4uemasT4.aapg 't, ezo4S 00'5 u otTveTaassy 2U1P1TnS ,zaa.smsey aTTudeauuTH 6L41 "156T '6 '1-dos .zonbpI ZedFoctmw -uuez8oxd uol.seroax TATA uoy;oeumo uE Axe aoTeTeoxs pug¢ ua441T41 xaR 'CaI'Led uaPpofl 's luollta ').red owo3 'exouy O . eo;a.zas ang 00'58 e3Te.zag ging AeIPTt.T 0L5£ 956t 'TE '400 1.usur.rrdea ea-Tg '. pauual[ .xoj SJaxou 00.01 sasttoquee"0 eN meq 1191T£ 9561 `Tt 'ice •sasT.td Ioogas '51aex UOT}xoae..zd aITA 00'8L 4PT'R4400 ''TTtTM Z9/£ 9561 '8 '400 02uTe-cwaape ano.ITO ti9'51 t - .sToosey Pue PIeTptssg Ara /LT£ 9361 '6 LIM •uppitaimmoo SZ'1 V1 Pauli '3 I'3 TOOE 956T '5Z Ast •ano,zTo 'so.%g mats .zaj uoTlomoJd euogd Jo %%Z ZT•£t7T P 14 '3 Tan L66Z 9561 '81 kW • .uaml.redaq a zT 'sattQunI oZ•L era SeIPTAi 153E 3561 '0£ 'AO N .sloouas aoj Aeuom asTag 00'65 4PT 400 'H ulYTITTA 86£Z 5561 '£T '400 '05'IZ$ =GPI(); 00eI pue '00'M a tooq OTmoo Axeds GOO'T '00.9$ s4aags 2uT-10t00 AJINIS 000'1 05'ZL to:4eT00aeY uoAOalooTd eau t U T48g 9Z£Z 5561 'E1 'On '-tro; 433 saw zd 'meex uoTluaAexd eau 00'0T 4Ptgx4400 uraTTITA 65ZZ 556T `51 '2nY •sast.xd Zoorau 'xaax uoTwaaaxd axla 00'9ZI 1,PTYA4400traTTITM O05T 11561 'L '400 Tung uoT4sazoegt 00'00£ t eewpwwoo u rmaaaalr AeTPTJJ ItiZT 1561 't aunt' Pang teae•,za0 aso•arld 1.u nomv 04 Mad '0H A0940 Vrird WIWI m0JJ PTgd (i nuya.ix o) enauctTpuedxa peT=t4n fl Altaco0 liclouv IbTP-WaT o eft'ITTA Village of Fridley Anoka County Taxable Valuations, Tax Levies, and Rates The taxable valuations, tax levies, and rates extended on the tax lists by the County Auditor of Anoka County in the years 1953, 1954, and 1955 are presented in Exhibit L. FecuritY for Deposits A statement of Security for Deposits en November 15, 1956, showing the bank balances and the security furnished by the depositories to protect the funds of the Village is presented in Exhibit M. Collateral securities have been pledged by the Columbia Heights State Bank and Camden Northwestern State Bank of Alaneapolis for which the Village holds trust receipts, but hac no assignment thereof as required. N.S.A. Section 113.01 reads in part: . . • Any collateral so deposited shall be accompanied by an assirmient thereof to the municipality designating such depository, . . . Deposits exceeded security for deposits at the Fidelity State Bank and the Camden Northwestern State Bank of anneapolis. EL.S.A. Section 113.01 provides in part: • . . At no time shall the treasurer maintain a deposit in any depository against collateral in excess of 90 per cent of the market value thereof. The depository need not furnish collateral securities to the extent of funds covered by insurance in the Federal Deposit Insurance Corporation. The Court, in the case of 181 ninn. 271, where deposits were in excess of a depository bond, states: The depository bond was given pursuant to G.S. 1913 (1 Aason 1927) Section 1841. This statute must be construed as part of the band. It relieved the treasurer's official liability for the funds legally deposited in the depository but not for the unauthorized excess. As to the - as e treasurer and defendant sureties were liable, Emphasis supplied.) G. S. 1923 (1 Mason 1927) Section 1841 is now coded as M.S.A. Section 427.01. Villege of Fridley Anoka County . e to Do.. (Continued) The decision of the Court applies as well to securities in lieu of bond furnished under M.S.A. Section 113.01 and to insurance in the Federal Deposit Insurance Corporation as it does to a bond furnished under O.S. 1923 (1 Mason) Section 1841, Official Bonds Official Bonds furnished by officers and bonds covering employees of the Village are listed in Exhibit O. No bond could be located for Marjorie Small who was Village Treasurer from January 2, 1954 to November 1, 1954. 1rnest Madsen, the present Village Manager, was acting in several different official positions during the years examined as follows: Deputy Village Clerk from July 15, 1953 to December 31, 1954, Clerk of Municipal Court from July 15, 1953 to August 1954, Village Manager from January 4, 1954, and Village Clerk from January 1, 1955 to the date of this examination. No official bonds were furnished by Madsen during the time he was serving as Deputy Village Clerk, Clerk of Municipal Court, and Village Clerk. Luverne OfFlanagan was appointed Clerk of Municipal Court in August 1954 but did not furnish a bond as required by Mi.S.A. Section 488.11. Unless bonds are furnished and filed as required by law officers have not properly qualified for office. The Public Employees Honesty Blanket Band written to cover employees other than those persons required by law to give bond contains the following provision: Section 5. Regardless of the number of years this bond shall continue in force and the number of premiums which shall be payable or paid, the liability of the Surety under this bond with respect to any loss or losses specified in the PROVIDED clause of Section 4 shall not be cumulative in amounts from year to year or from period to period. Fridley Voluateerj-iremenls Relief_4seociation Organisation The Fridley Volunteer Firemen's Relief Association was incorporated under the laws 14 438% 0 • 0 S a il ON $ .h) r! r• 4i a Et r-4 r-I a) RI ;-I iii 0 •ri g C0 0 0 co Q .0 0 ,t, iv cn 5 V ,.. . 0 10 •ri 8 a) 6 .5 .1 & -8 .1.. il +2 .,-, 44 0 8 0 o 4 .4 a o .0 t. g ao bi) 0 4-I V A. E 8 V o ..0 0 S a3 •4 8 S C) 1:1 as .1-4 a) 4,, ..9 a 1 . •a: .. . 0 . C-I 0 0. 0 • •gi 4° co ON 4) V,S Cd g 4-4 0 I 1 °1 • 4-1 a) II? 49. a) ri0 4., A $ a as No as *0 v 4) ,0 M r-I 0 Ic• '0 4 fc, 1IN i 4 'V 0 GB C 4-4 ,i 0 V 1114) 44 • . 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"1:3 ,i2, u) 'o ID Cu •o ca 44 V H 0 0 0 0 hi Li) 0 $ 0 54 0 H S C:1 .9 0 v o . ,4 . .. ...4 .1 IA 0 .4 H cv .4-1 'g 0 0 +3 8 ri 4) fili 4) 0,) --- 4 CO V S in > as r3 1-1 0 4S •.1 .0 Cr; ./.... 43 Si :V 0 • g * , p• g 14 +2 . la -T4 ,8 -4 ' vai ,ci 0 S ..8 (I) , +) 6 V 0. 0 zi 0 g 0 i 0 6.1 o a) S '8 '" .... ■■• P 4-4 0 .r1 -t-' or 0 0 H .69. irs, g . . k. • , 0 43 1). 4-4 14 t4 a) 0 0 0 4-1 0 -rl 'C) as CMI N 0\ •ci 0 0 0 0 ' 43 '.-. 0 +. o i; 8 H ,ri cr-I .0 r-I g r4 10 0 r-1 ;a 151 8 st 8 k 0 fa) ctINV .48 44 o o ....--. 1-.0 •0 1-1 H 0 .4--1 C/ 0 .... = ,- .2-j 0 fa -41 II 4.) I (-4-; a) 0 P rj 0) 0, '0 0 0 03 -iP g 0° rJ i o a : '-' t; 8 ,-0 $ (3 cs) 4 cH A ,. a. 43 43 r.1 03 I-4 •/-1 11-1 0 0 cd •$ .r.1 M CO i 403 S rt cf-1 0 f-4 a 0 a g ow 8 441 ....s r4 = 1,4 0 0 •-; 0 .4g 4 .0 ei 9-1 4: 0) 1 wo 2 : 11•• 0 *..a 0 10 at, ;-. r-4 • ra 8 V o '0 o t cd -$4 1 04 4) Oa i to r-1% 0 CO ;ma ,, . .. Village of Fridley Anoka County Fridle Volunteer Firements Relief A ocia on Secretary's Duty (Continued) secretary shall furnish a surety band to be approved by the Village Council in an amowit specified by -theni conditioned on the faithful performance of his duties. Such bold shall be filed with the Village Clerk and shall be paid for by the Association. . . . No records or bonds were found shaming that any of the secretaries in office during the period of this examination had furnished surety bonds as required by the preceding quotation from the Bylaws. Cash payments were made from the General. Fund by the several Treasurers of the Association during each of the years examined contrary to the provisions contained in Section It of the Bylaws of the Association in which is specifically outlined how the Treasurer shall receive and disburse money. Section Li, reads in part, as follows! It shall be the duty of the treasurer to receive and receipt for all moneys. rc,iiE to the association, and to disburse the same only by draft signed by the president and countersigned by the secretary and the treasurer of The association; . . . Treasurer Official Bond Premiums have been paid on surety bonds in behalf of the Treasurer for some of the years under review, but no such bonds could be located nor were they on file with the Village Clerk as required by Section it of the Bylaws of the Associaticn. May 2, 1957 Public Examiner g-m VILLAGE OF PRIME! ORCIANI7ATION Term of Office Expires First Business Day in January Tear Ended December 51, 1954 Village Council: Mayor - Robert S. Hughes 1956 Trustees - rbert W. Bacon, Sr. 1955 Albert W. Paulson 1956 Glen W. Johanson 1957 Clerk - Ward Humphrey Norling 1955 Village Manager: Ernest Madsen Village Treasurer: Marjorie Small, Resigned Sept. 1, 1954 Marvin C. Brunsell, Appointed Oct. 15, 1954 Village Assessor: Herder Nelson 1955 Municipal Court: Elmer Johnson, Judge 1958 Ernest Madsen, Clerk, Resigned Aug. 1954 Laverne OtFlanagan, Clerk, Appointed Aug. 1954 YIJ LAG or MI LEY Term of Office Expires irst Business Day in January Year Ended December 31, 1955 Village Council: Mayor - Robert S. Hughes 1956 Trustees - Albert W. Paulson 1956 Glen V. Johanson 1957 Fred 'lye 1958 Thomas E. Greig 1958 Village Manager and Clerk: Ernest Madsen Village Treasurer and Assessor: Marvin C. Brunson Municipal Court: Mier Johnson, Judge 1958 Luverne O$F1arman, Clerk Current. Year Village Council: Mayor - Thomas E. Greig 1958 Trustees - Fred Vye 1958 Thomas E. Greig, resigned Jan. 3, 1956 Mario A. Marcucci, Appointed Jan. 3, 1956 1958 Byron A. Frederick 1959 Glen W. Johanson 1960 Village Manager and Clerk: Ernest Madsen Village Treasurer and. Assessor: Marvin C. Bruneell Municipal Court: Elmer Johnson, Judge 1958 Luverne D!Flan, Clerk lig 1 b4 1 g N r. lil g 0. k CO N h DD ri clA A4 r; Es" fa 01 N O co il lA el rl 1 CO L' N X01 4rr1 o Z4eaq at r N 4* ire- ra 1 i8�V �-1 �p� ebtS W OELI g�fi Sri 4 r�-1 N b ti P 44 N il � pp N 0 O. N �7 • • • 0 • I. © on NO A F1 t+1 r-i y4 N . CIF p1�y, rl 3 N ''5 N NSW CI O c*1 © ;:j m rl ��p0• vl�O Q �C �{p- ni O sl 1l Q O `D er1 CST iV c4�1 N N V�1 4 g 8 A N , N N d Q,1"Zi N O A P1 8 velN gr 4 A r • N pOp a . • • • • ©©• • • • • • d • •Q• Oo tivuo �oo4-N44N N Nv r4r41- ti[` ON .y g �C-g w w n w w cr0 . N 7w 441' r1 H3 n ril% S N w 40 r-7 rl O a EI 0 ill 0 ri 1 0 rgi 1 I ... i s, i . . 48 P, 0 W frAme k tall 4 1 74 ;; co Ili % Ora sirrcg 1 fp 1 A4. m b ;-1 1 , $ .i.- ,, :i ag+ 1 JiiiiflHh! ØP Wit 1 q 8 411 Frd a 14 • ! Pia Aelgi k 4AMA Ifil4 43 43 u g I Li g �' V1 g AI 24 a. :a e 8 -4; ,o ! a M a cO (4 N6 cv No .-+ r1 + r1 at eo 17A. ACN.1. o r-4 Col 40- UN : 4j ti c�. i rr-11 : .gr4 i 4;1 Os Os csi Os 0 4 r-! N o © o N- A N 4 4 4.4 .4 N A El 1 0 ,..1a` 0 ' N �CO l+1 0 03 N C- cri F ti a b NO 0 A O 1 W tu1 4' N41 1 3 O oo 0 00 oNr�l A • • • • • • • • • • • •4 v;v:%,-1 ,-1 •0o 0 0 01 tt1 0 1 0 NO(t a f-1 ,F44 NVt N Cl 2 8 R A N i.n 1 Rig;ua o N # Q • w w w . w • • • .44"..4. w • r-1 O w N r.{ iR ■ R al ri Ii 0 w• w fa u al 0 RI � � 4. vi • eD 4) 1153 "al 8 7.: rg'i E • 11 4 •rl irl pa 0 4.) d Milr-fli-4 14),0 P44 IA - Pat'l bp6 4.7,74'21 -EI .Ellit 1 ssiE ,p4.,,,81 .go ,c11 . 8 ,-.4 4, 411., 0 0 +1 : rm ■•••• i -4 ii 411144g glael A JJ M /��'( •P4 I tea' w/� L Ei gA r-1 ri N 2 8 2 eill li I4 (tA $ o C; r-I ri N N Cr ill- N +I 1 tin N il Cepr�ivIi S I ofeAn:3, pi "• g �P r-1 u1 G� ON 4p tft N • • w w w • • g t N CI S&. A•ca d', c r~+ o c:t: g • t` ot`+� o� r°i n ONE .7 i w w i .., r-t r-1 r-1 N li': 1 ri ' N 8 2 o jcp.•© r-1 N r4 C0J • V1* O o r1 ti r ri r1 • W tq+ ii. La r� 11 tr'tT Q r4 A t0 V0 C&g N �1 1 41 i g 0 Ni ot.e * _* c..! •4 A 4; . mg VI r1 u ti r1 co tT 0 'L! © N •-• h i 1 i 41110- i 8-1 r-t41 104 N r, 4 P4 g I gt 4 "Eli *g s XI 4 151 g' ri 4.fi s is $.. 0 1 14 vIT I i 8 11 .8 ; a z k " ri :i ..t1 7:404 1'4 0 p i4 aril .14 _16 VILLA aF FRII3 Schedule 1 FISCAL AGENT'S ACCOUNT Tears Eked December 31, 1954 and 1955 - Year Ended December 31 19,E 1955 Northwestern National Bank of Minneapolis Balance Jannsry 1 $ 3,360.00 Deposits: Bonds - Muni cipal Building Bond of 1951 $ 6,000.00 $ 3,000.00 Improvement Bond of 1954 4,000.00 Interest - Municipal Building Bond of 1951 1,125.00 630.00 Improvement Bond. of 1954 1,120.00 3,515.00 Water and Sewer Improvement Bond of 1954 11,875.00 Water and Sewer Improvement Bond of 1954, Series B 10,625.00 Water and Sewer Improvement Bond of 1954. Series 0 8,281.25 Storm Sewer Improvement Bond of 1954 5.312.50 Total Deposits $ 8,245.00 $ 47,238.75 Payments: Bonds - Municipal Building Bond of 1951 $ 3,000.00 $ 3,000.00 Improvement Bond of 1954 4,000.00 Interest - Municipal Building Bond of 1951 765.00 675.00 Improvement Bond of 1954 1,120.00 3,515.00 Water and Sewer Improvement Bond of 1954 11,560.00 Water and Sewer Improvement Bond of 1954, Series B 10,485.00 Water and Sewer Improvement Bond of 1954, Series C 8,045.00 Storm Sewer Improvement Bond of 1954 5,312.50 Total Payments $ 4,885.00 $ 46,592.50 .m a 31 1.422422 4,006.25 'VILLAGE or FRIDLET Schedule 1 b #► a AaaagkA I arse Decembers 5 Composition of Balancer Maturity January 1, 1955 - Municipal Building Band of 1951 - Benda $ 3,000.00 interest coupon No. 7 360.00 Maturity August 1, 1955 - Water and Sewer Improvement Band of 1954 - Interest coupon lfa. 1 $ 315.00 Water and Sever Improvement Band of 1954, Series B - Interest coupon No. 1 140.00 Water and Sever Improvement Band of 1954, Series C - Interest coupon Na. 1 216.21 Total l tnritp August 1, 1955 $ 691.25 Maturity Januaary 1, 1956 - Municipal Building Band of 1951 - Bonds 3,000.00 Interest coupon No. 8 31500 Balance December 31, 1954 S 3.160.04 Balance December 31, 1955 to Jxhibit A $ L=aoZ.25, VILUGE OF F4IDLEY Schedule 2 CLASSIFICATION OF RECEIPTS - Tears Ended December 31, 1954 and 1955 - Tear wed December 31 1954 1955 General Fund Taxes: Real and personal property - Revenue $ 7,753.17 $ 30,297.58 Street and bridge 5,688.49 221.25 ]]ragging 1.00 7.93 Fire 1,766.58 33.85 Firemen's relief 672.76 904.14 Mortgage registration 1,012.60 2,558.70 'ibtal Taxes $ 16,894.60 $ 34,023.45. Special Assessments: Collected by Village - Schedule 5 $ 239.92 Collected by County - Schedules 5 and 6 $ 1,634.09 1,317.77 Ibtal Special Assessments $ 1,63409 $ 1.557.69 Licenses arid. Permits: Licenses - Bicgcle $ 207,00 $ 61.50 Cigarette 247.00 267.00 Dog 387.50 186.00 Drive-in theater 300.00 300.00 Dump sewage 100.00 Gas fitter 5.00 5.00 Gasoline pumps 69.00 75.00 Gun club 6.00 6.00 Milk 50.00 60.00 Nonintozicating malt liquor 521.67 610.00 Plumbing construction 160.00 335.00 Restaurant and dairy bar 18.00 23.00 Tavern 21.00 12.00 Taxicab 20.00 24.00 Trailer coach park 12.00 Used car lots 50.00 Permits - Building 2,144.75 6.477.00 Plumbing 991,50 2,792.00 Dump sewage 17.00 Total Licenses and Permits $ 5,160.42 $ 11,400.50 Fines, Fees, and Costs: Municipal Court - Schedule 16 $ 14,951.15 $ 16,282.25 VILLAGE OF FRIDLET Schedule 2 Receipts (Continued) Year Ended December 31 19 195 General Fund (Continued) Revenue from Other Agencies: Shared State taxes - Cigarette $ 3,606.20 $ 3,568.24 Liquor 3,947.84 3,947.84 State two per cent insurance premiums tax 608.62 Donation for park purposes 625,00, Total Revenue from Other Agencies L 7)554.04 $ 8.7E+9.70 Charges for Current Services: General government - Election filing fees $ 7.00 $ 5.00 Sale of maps 8.50 36.00 Birth and death certificates 4.00 Wage assignment 1.00 Public safety - Drunkometer tests 127.50 1,005.00 Board of prisoners 213.50 Dog control 31.00 Highways - Street surfacing deposits 1,000.00 Sale of street signs 10.50 Total Charges for Current Services x1,147.00 $ 1,302.00 Refunds and Reimbursements: Village of Fridley - Municipal Liquor Dispensary Revenue Fund - Bookkeeping services $ 1,650.00 $ 1,800.00 Special Assessment Fund - Computing special assessments 9,980.00 8,000.00 Water and Sewer Fund - 1954 operations 249.02 Material and supplies 13.15 Total Refunds and Reimbursements 1___11,630.00 $ 10,062.17 Other: Restitution by - Ward Humphrey }lorling, Village Clerk $ 100.00 Anthony F. Bernard, Deputy Village Clerk $ 300.00 Proceeds from vending machine 45.00 91.10 Sale of water 10.00 Total Other $ 1J5.00 $ 391.10 'MAGI: OF FRIDLEY Schedule 2 Eecei to (Continued) Tear Ended December 31 194 1955 General Farad (Continued) Water and Sewer Fund: Permits - Dtsmp sewage $ 26.00 Sewer 88.00 Water 94.00 Customers deposits 1,975.00 Total Water and Sewer Fund $ 2,183.00 /total General Fund $ 61,309.3 83,768.86 Debt Redemption Fund Taxes: Real and personal property $ 3,980 97 2.976.67 Special Assessment Fund Sale of Improvement Bonds: Principal - Impro ement Bonds of 1954 $ 78,000.00 Water and Sewer Improvement Bond of 1954 250,000.00 Water and Sewer Improvement Bond of 1954, Series B 250,000.00 Storm Sewer Improvement Bond of 1954 170,000.00 Water and Sewer Improvement Bond of 1954, Series C 250,000.00 Water and Sewer Improvement Pond of 1955 - Series D $ 500,000.00 Series E 500,000.00 Accrued interest 2,449.69 Premium 1,606.64 4,765.50 Total Sale of Improvement Bonds $1002.056.33 $1,004,765.50 Special Assessments: Collected by Village - Schedule 10 $ 59,912.73 $ 151,423. 11 Collected by County 37,677.48 Total Special Assessments $ 59,912.73 $ 189,100.59_ Escrow deposits $ 58,485.12 Total Special Assessment Fund $1,061,9„ 699 252,3 1.21 VIDLOE OF 1RIIL7 Schedule 2 Receipts (Continued) Tear Ended December 31 1954 1955 Public Service Enterprise Funds Municipal Liquor Dispensary Revenue Fund Sales, on and off $ 315,979.94 $ 356,931.27 Commissions from amusement machines 1,348.67 888.75 Sale of Municipal Liquor Revenue certificates 20,000.00 Insurance recoveries 65.70 51.80 Check of prior year canceled 123.46 Refund on electricity 5.10 Total Municipal Liquor Dispensary Revenue Fund $ 337,517.77 $ 357,876.92 Water and Sewer Fund Collections on accounts receivable $ 6,829.99 Cash water sales 1,653.24 Connections 2,218.00 Sewage disposal 266.50 Customers+ deposits 6,725.00 Reimbursement for damage to property 250.56 Total Water and Sewer Fund $ 17,943. 29 Total Public Service Enterprise Funds $ 337,517.77 $ 375,820.21 Total Receipts — ibit B $1,464.777.14 $1,714,916.95 ---^_^---�ez� a asst VITI4GR OF FRIDEBT Schedule 3 CLASSI7ICATIOIi OF DISBURS TS - Tears Ended December 31, 1954 and 1955 - Tear Ended December 31 195 1955 General Fund General Government: Village Council - Salaries - Mayor $ 150.00 $ 150.00 Trustees 300.00 400.00 Dues - League of Minnesota Municipalities 120.00 120.00 Other 51.50 63.50 Village Manager - Salary 5,799.40 6,136.40 Allowance for expense 550.00 Conventions 250.00 250.00 Tuition 12.00 Municipal Court - Salaries - Judge 900.00 900.00 Clerk 450.00 450.00 Elections - 5alaries - Clerks and judges 367.80 109.00 Village Clerk - Salaries - Clerk 150.00 Clerical 3,687.75 4,301.54 Supplies 614.61 694.20 Official bond 5.00 Village Treasurer - alarry 140.00 2,644.93 Official bond 25.34 67.50 Village Attorney Salary 900.00 825.00 Fees 20.33 70.34 Village Assessor - Salaries Assessor 1,500.00 1,322.47 Deputy Assessor 476.25 574.80 Mileage 125,00 Official bonds - Assessor 5.00 9.25 Deputy Assessor 9.25 Tuition 10.00 Post-audit 3,450.00 775.00 VILLAGE OF FRII2T Schedule 3 Disbursements 1 Continued) gear Ended Da er 31 1954 195 General Fund General Government: (Continued) Village hall - Telephone 321.77 665.60 Light and power 407.86 528.07 Fuel 869.64 848.67 Insurance 1,019.45 1,580.54 Repairs and maintenance supplies 191.76 322.05 Janitor service 282.75 525.2d Cleaning supplies 269.47 190.01 Garbage collections 1.25 Zoning and planning - Engineering service 4,650.00 Maps and photographs 229.31 ballocsted - Printing and publishing 951.30 492.85 Surveying 140.00 Village maps 60.00 160.50 Employment fee 150.00 Convention expense 56.27 86.40 Postage 36.92 130.98 Punk service charges .50 9.01 Deed registration 9.00 9.25 Returned check by bank 3.00 Vending machine proceeds 53.52 95.90 Refund on plumbing permits 20.00 Interest on land purchase contract 95.84 Total General Government $ 24,209.44 $ 31,188.36 Public Safety: Police Department - Sala ries - Policemen $ 14,870.05 $ 17,869.28 Probation Officer 70.00 300.00 Dispatchers 150.00 600.00 Gasoline and oil 2,089.28 2,864.09 Automobile repair and maintenance 1,463.64 775.11 Automobile rent 525.00 2,042.95 Radio service 833.33 1,000.00 ¶+lephone 303.32 324.00 Insurance 703.69 939.60 Supplies - Office 49.22 First aid 6.13 Drunkometer 95.66 197.18 Printing and publishing 93.87 44.30 Jail repair 360.80 324.65 VILIAGE OF FRIi LET schedule 3 Disbursements (Continued) Tear irbded December 31 1954 1955 _ General Fund Public Safety: Police Department - (Continued) Convention expense 55.00 236.60 Subscriptions and dues 17.50 Bicycle licenses 72.75 Traffic violation tags 236.10 Board of prisoners 839.40 779.80 Prisoner hospital airs 175.00 Medical examinations - Policemen 45,00 15.00 Drunken drivers 76.00 Drunkometer tests 170.00 5.00 Civil service examinations 38.00 16.00 Witness fees 3.00 Shoulder pads 30.00 Blankets 33.98 Fire Department - Salaries - Volunteer firemen 1,723.75 1,362.00 Dispatchers 1,984, 00 1,397.60 Gasoline and oil 128.34 130.60 Repairs and maintenance 611.56 962.60 Telephone 354.54 322.80 Insurance 113.05 642.60 Convention expense 144.75 Dues 40.00 5.00 Fire school 93.50 108.05 First aid instruction 30.00 Fire prevention - Posters 18.37 72.50 Prizes 126.00 69.00 Books 58.00 Stationery and printing 60.10 45.70 Fire service from other governmental units 490.00 Bulldozer rent 22.50 Badges 105.00 License plates 43.54 Transmitted to Fridley Volunteer Firemen's Relief Association 779.21 1,612.63 Caaiste rs 47.20 Food 23.20 Protective inspection - Building Inspector - Inspection fees 822.50 4,915.65 Civil Defense 25.00 Ibg control - Dogcatcher fees 486.00 751.00 Lbg tags 36.00 Total Public Safety $ 31,150.11 $ 41,353.01 VILLAGE OF FRIDLEY schedule, Disbursements (font iniiid) Tear Ended December3l_, _w___195 1955 General Fund. (Continued) Highways: Salaries $ 1,386.50 Street maintenance $ 4,996.70 3,432.57 Snow removal 249.00 1,877.50 Weed cutting 210.55 319.52 Tree removal 175.00 Street material 284.50 1,149.75 Engineering service 102.00 59.00 Street lighting 146.36 Publishing 78.00 28.80 Hauling 168.25 Equipment maintenance 227.51 Total Highways $ 6,095.75 $ 8,795.76 Conservation of Health: Health Dmpartment - Salary of Health Officer $ 60.00 Recreation: Appropriation to Fridley Recreation Commission $ 300.00 Game and fish fines to Anoka County 20.00 t 13.75, Water and Sewer band: Salaries $ 2,500.00 Publications $ 258.15 Tools 2.39 Capital outlay - Water meters 2.331.o/ Total *,ter and Sewer Fund L ? 591.57 $ 2,500.00 Debt Service: City of Columbia Heights - r Sewer connection charges - Principal $ 9,320.00 Interest 557.83 Municipal Building Revenue Certificates - Principal 10,000.00 Interest 186.11 Total rebt Service $ 20,063.94 VILLAGE OF FRI]ET Schedule 3 Disbursements (Continued) Year Faded Dsc tuber 31___ 195 19 _ General Fund (Continued) Capital Outlay: land $ 1,414.31 $ 6,051.77 Buildings 2,146.03 2,029.49 Furniture and equipment 4,326.23 3,020.42 Street construction 5,863.20 20,380.61 Street signs 441.36 652.10 Total Capital Outlay $ 14,]9,x.13 t 32,134.39 Total General Fund $ 98,683.94 115 985.27 Debt Aademption Fund Debt Service: Municipal Building Bond of 1951 - Principal $ 6,000.00 $ 3,000.00 Interest 1,125.00 630.00 Fiscal Agent's service charges 10.51 5.75 Total Debt Redemption Fund 7,135.51 1..21631.0 Special Assessment Fund Improvement costs - Schedule 12 $ 779,454.51 $1,233,035.22 Undistributed Overhead: Bond consultant's fees $ 6,605.00 $ 2,250.00 Publishing 10.80 12.60 Printing checks 26.75 Assessment cards and supplies 155.60 Material and supplies 306.88 Village General Fund - Computing special assessments 9,980.00 8,000.00 Total Undistributed Overhead $ 16,778.1 $ /0,569.48 Repair of street $ 1,36 .08 Interest on orders $ 200.49 Debt Service: Improvement Fond of 1954 - Principal $ 4,000.00 Interest $ 1,120.00 3,515.00 Mater and Sewer Improvement Bond of 1954 - Interest 11,875.00 yIi r a..E OF PRIME! Schedule 3 Disbursements (Continued) Tear Faded December 31 1954 1955 Special Assessment Fund Debt Service: (Continnd) Water and Sewer Improvement Bond of 1954, Series B - Interest 10,625.00 Storm Sewer Improvement Bond of 1954 - Interest 5,312.50 Water and Sewer Improvement Bond of 1954, Series C Interest 8,281.25 City of Columbia Heights - Sewer connection charge - Principal 6,335.00 Interest 1,267.00 Fiscal Agent's service charges 2.80 104.02 Total Debt Service t 1,122,80 $ 51,314.77 Refunds: Escrow deposits $ 13,063.99 Special assessments 181.97. Total Refunds $ 13.249.96 Total Special Assessment lama $ 797.555.95 $1,3©9.538.51 Public Service Enterprise Funds Municipal Liquor Dispensary Revenue Fund Operation and maintenance $ 49,246.34 $ 46,443.19 Merchandise purchased for resale 218,161.70 269.371.69 Payment of Municipal Liquor Revenue certificates 15,000.00 5,000.00 Capital Outlay: Land 1,000.00 1,500.00 Building and improvements 899.70 1,274.04 Furniture and fixtures 734.05 634.50 Total Municipal Liquor Dispensary Revenue Fund # X285,0¢ 4 $ 324.223.42 Water and Sewer Fund Operation and maintenance $ 5,852.32 Meters 7,366.40 ISturn of customers' deposits 50.00 VILLAGE OF FRIDLEY Schedule 3 Disbursements 76ontinusdr Year Ended. December 31 1954 1955 Public Service Enterprise Yund Water and Sewer Fund (Continued) Payment to Village of Fridley, General Fund - 1934 operations 249.02 Capital Outlay: Machinery and equipment 1,785.78 Total Water and. Sewer Fund L11322,:52 Total Public Service Enterprise Funds $ 283,041.79 $ 339,526!94 Total Disbursements - Exhibit B 1 181.6.1.1..47.19 VILLAGE OF FRIDLET Schedule 4 S€ OF RECEIPTS AND DISBtJR TS - Period from January 1, 1956 to November 15, 1956 - Balance January 1, 1956 - Exhibit B $ 247,022.28 Receipts 1,856.082.42 Total $2,103,104.70 Disbursements 1,593017.21 Balance November 15, 1956 $ 510,087.49 VERIFICATION OF BALANCE - November 15, 1956 - Cush: On hand - Detail 4-•a $ 24,628.99 In banks - Detail 4-b - Fidelity State Bank, Minneapolis 161,600.39 Central Northwestern National Bank of Minneapolis 379.08 Columbia Heights State Bank, Columbia Fights 182,671.53 Camden Northwestern State Bank of Minneapolis 140,807.50, Total Cash 1.2124221-22. VILLAGE OF FBIDLEY Detail 4-a CASH COUNTS - November 15, 1956 - Municipal Village Liquor Treasurer Total Currency $ 397.00 $ 3,516.00 $ 3,913.00 Coin 12.69 834.58 847.27 Other cash items 4.38 4.38 Current checks 19,567.91 295.93 19,863.84 Cash over and. short .50 .50 Total $ 19,981.98 4,647.01 Total to Schedule 4 24 628.99 4 sa r-I 111 c&e°i °E' 19 o `T o c .!$ § i • • a C's 01 N1 N rs 144"1•0 YIP i 11 1 A V? •—i r-I f-4 „N. ............ ..... .-( r� r-1 r♦ H M h 0 ri cl A 4 .0 F O i rl • w c.rts: H ©�v r-I I w1 il 1 H h c�+1 'ci oC..4 st o t 0 IN ii A CD ow ON NI) 00 WN .s4 e. VI 1 , ti V V 41I- H 1 i o .. M ri UA,, i .° 11 3 a 14 0 0 +g. U h'd 0 0 i a i 0 41 4.- 40 ,A, g ,-.1 410 ti 8 g t; A sq4 ig ig -I g : 71,1 tIS 0 f-ti 4a�w 1 co g a ) 0 9JJJA(E OF F'RIDLET Schedule 5 GENERAL FUND =awn ar CURRENT AND DEFERRED SPECIAL ASSESSI TS Tears Ended December 31, 1954 and 1955 - Certified to Deferred Improvesents Assessed Collected - Schedule 2 County for Deferred January 1 Principal Interest Total County Pillage Collection December 31 Tear ]tied December 31, 1954 Street Improvement: Rice Creek Terrace Plat 2 1.2,t18312 278.48 5,112.90 157.76 1,449 14 $ 3,506.00 Tear Encled December 31, 1955 Street Improvements: Rice Creek Terrace Plat 2 $ 3.506.00 $ 204.66 $ 3,710.66 $ 102.00 $ 139.92 $ 1,287.40 $ 2,181.34 Moore Lake Hills $ 8,406.00 83.91 8,489.91 100.00 1,761.11 6,628.80 Auditor's Subdivision 10 5.177.38 302.03 5.479.41 1,337.51 4,141.90 Total 3 06aoa L3_1222128 582.38 $ 590.60 $ 17,679.98 Totals to Exhibit A $ , 4,386,02 12 952.04 VILLAGE OF FRIDLEY Schedule 6 GENERAL AL Ft7 D STAT I4 T OF DELINQUENT SPECIAL ASSESSMENTS - Years Ended December 31, 1954 and 1955 - Year Ended December 31 1954 1955 Balance January 1 $ 43.25 Certified to County $ 1,519.58 1,449.14 Total $ 1,519.58 $ 1,492.39 Collected by County - Schedule 2 114/6.03 1,215.77 Balance December 31, 1954 43.25 Balance December 31, 1955 to EMhibit A $ 276.62 a oó 077M62517 V 414.11M 04 Moil 00'000 o�' o oo•oao ` 00'0O0 t at 00'000`#66'T$ 00'000'# $ 00'000'866'T$ Puna IlletuesessT T'sPeOS ral41 00'000`005 00'000'005 09'£ 556t 'T '400 a se es '5561 Jo Hof Woutaioadmi aeMeB pus aellft oo'000'aoc o0'000'ooc 09'€ 5561 't Q sees '5561 30 puce UtexasAoatizi sew Pre d04 00'000105Z 00'00a'oSZ # - Z/T C #56t 't "Alql 0 sews i '#$6t 3o Wog vuemeeo.x i „mos pus 4e4 006000'O1.T 00'000'OLt Zit C #56t 'T 'AO' 466t Jo pupa ttawaaoatai zooms Wao ao'000'oSz oo•000'oSZ # - Z/t C 156T 't 'l a se'gaeg 41661 61 Jo puoc ualQa o.t hui bumeS ptre .ZG o0'000`OSz 00'000`o5Z Z/T # 2/t € #$6t `'F '2wr #56T Jo pupa peutatioaduri asotes pre mimeo, 00'000'#L $ 00'000'# $ 00'000'9/. $ C st/C Z $6T 'T 1114 $6T Jo pupa Waaattoaduri ptmj wasssessy mows 00'000'TZ 0 00'000'C $ 00'000'C $ 00'000'C $ 00'000•oC $ % C 156T 'T Star 156T 30 puo 2uTPITIV rectIoranx P uoT X441 556T 'TC 'off 556t #561 #$61 '1 -u'p gnaw am Po4la me n& TC `NC P6911 axed, 0q. aot..td Teu st} 4sexe si spucg squ - 556t V $61 'IC Jectumea PsP1 [ 041301. - JIM max &o nutwas etuPeloS MULE JO WiA VILLAGE OF FRIDLiT Schedule �3 DEBT REDEMPTION FUND STiTOGNTOF BOND AND INTEREST MATURITIES, AND MEANS OF FINANCING - December 31, 1955 - Municipal Building Bond of 1951: Bond and interest maturities - Bonds $ 21,000.00 Future interest - Exhibit A 2,205.00 Total $ 23,205.00 Means of financing - Current assets $ 6,855.00 Deferred taxes Exhibit A 17,500.00 Total $ 24,355.00 Reserve for uncollectible taxes - Exhibit A 1.2.42..50.2.0. TILLAGE OF FRIDLEY Schedule 9 STATEM NT OF REVIEUE CERTIFICATES - Yearn Ended December 31, 1954 and 1955 - Payments Interest Original Year Ended Dec. 31 Dated Bate Amount 1954 1955 General Fund Municipal Building Revenue Certificates Nov. 10, 1953 5% $ 10,000.00 $ 10,000.00 Municipal Liquor Die ensai Revenue Fund Municipal Liquor I1evenue Certificates Apr, 2, 1951+ 14 20,000.00 15,000.00 $ 5(000.00. Total 30 000.00' $ 25,000.00 $ 5,000.oo VILLAGE" ci? FRIDL T EXHIBIT C SPECIAL ASSESSMENT RIND BALANCE SHEET - December 31, 1955 - Assets Treasurer's cash balance - Exhibit B $ 198,568.76 Cash with Fiscal Agent - Schedule 1 691.25 Special Assessments Receivable: Current - Schedule 10 111,126.95 Deferred - Schedule 10 1,331,078.09 Delinquent - Schedule 11 7,176.41 Tax forfeited lands 7,202.56 Due from State of Minnesota 35,616.51 Unaesessed improvements in progress 614,760.95 Construction work in progress 685,906.1 Total Assets $2,992,127.65 Liabilities and Surplus Accounts payable $ 90.00 Matured interest payable - Schedule 1 691.25 Escrow deposits 45,421.13 Contracts Payable - Schedule 12: Completed 93,627.94 Uncompleted 100,498.44 Bonds payable - Schedule 7 1,994,000.00 Dupe to City of Columbia Heights: Sevier connection charge 44,345.00 Surplus: Available 27,547.72 Invested in construction work in progress 685,906.17 Total Liabilities and Surplus 2,992 127.65 TILLAiGE OF PRIME! Schedule 10 SPECIAL ASSESSMENT FUND STATE KENT OF CLEMIT AND DEFERRED SPECIAL ASSESSMENTS - Years Ended December 31, 1954 and 1955 - Year Ended December 31 1954 1935 Deferred January 1 $ 770,320.51 Additions: Improvements assessed - Principal $ 872,201.41 $ 773,139.85 Interest 6,092.10 55,852.04 Overpayments refunded 66.86 Total Additions $ 878,291, 1, $ 829,058.75 Deferred and Additions $ 878,293.51 $1.599.379,26 reductions: Collections - Village - Schedule 2 $ 59,912.73 $ 151,423.11 Deferred installments collected by County 2,637.20 Certified to County for collection - Exhibi t C 42,216.69 111,126.95 ax-forfeited lands 5,843.58 1,358.98 Village property 1.754.93. Total Deductions L107,973.00 4 268,301.17 Deferred December 31, 1954 $ 77Q 320.51 Deferred December 31, 1955 to Exhibit C $1,331.078.09 VILLAGE OF FRID LEY Schedule 11 SPECIAL ASSESSMENT FUND STATEMENT QF DELIN ,NNENT SPECIAL ASSESSi0TS - Year Ended December 31, 1955 - Certified to County $ 42,216.69 Received from County 35,04fl.28 Delinquent December 31, 1955 to Ithibit C # 7,176.41 tlld.AOD Cr PRIMMT J heduls 12 IMPITNIMIGT2 COSTS - Tears Sneed December 31, 1954 ant 1955 - Contracts Payments Contracts Payable Original Tear 32rded December 31 3>scember 31. 1955 Contract Additions Deductions ibtal 1954 1955 Corcletsd Oncomoleted Sewer Improvement To. 1: Mh. V. Terry Nzcavatin6 Compemy- General construction $ 52,364,35 $ 37,501,09 $ 3,083.44 $ 86,782.00 $ 86,782.00 Minder lagineering Co., Inc. - Plan and specifications . 4,169.65 4,169.65 3,285.80 $ 883.85 Supervision and surveying 7,703.82 7,703.82 7,703.82 B3ackbepping 111.10 111.10 111.10 Connections 78.00 78.00 78.00. Total Sewer Improvement No. 1 $ 64,426.92 $ 37,501.09 $ 3.083.44 $ 98,844,57 $ 97.771.62 $ 1.072.95 Sewer Improvement Mo. 2: Phelps-Drake Co.. Inc. - General construction $ 379,579.00 $ 17,863.75 $ 397,442.75 $ 267,457.71 $ 129,985.04'] Minder Mngisssring Co.. Inc. - Plans and specifications 18,878.53 18,878.53 16,150.00 2,728.53 Supervision and surveying 17,908.88 17,908.88 14,786.13 3,122.75 Grading lt<rntliford- 87.75 87.75 87.75 O.Grading 2.346.00 2,346.00 2,346.00 Publishing 16.80 16.80 16.80'. Connection. 415.29 415.29 ges to private property 182.00 38282.00 ,00 182. Clay 46.25 46.25 46.25 Lower manhole 60.00 60.00 60.00 ibtal Sewer Improvement No. 2 $ 419,520.50 $ 17.863.75 $ 437.384.25 $ 298.393.84 $ 138.990.41 Sewer Improvement Jo. 3: lametti A Sons, Inc. - General ocnstruction $ 62,835.53 $ 9,244.84 $ 72,080.37 $ 44.775.38 $ 27,304.99' Kinder .assist Co., Inc. - Plans and specifications 3,423.82 3.423.82 2,670.52 753.30, Supervision and surveying 3,750.58 3,750.58 2,626.16 1,124.42 Pumping cesspools 45.00 45.00 45.00; Connections 119.10 119.10 119.10, Publishing 17.20 17.20 17.20 Cards 40.50 40.50 40.91 Total Sewer improvement No. 3 $ 70,231.73 $ 9.244,84 $ 72,476.57 $ 50.129.76 Storm Sewer Ispro,emsnt No. 1: Phelps-Drake Co., Inc. - General contra Lion $ 179.533.00 $ 6,112.41 # 173,420.59 $ 70,834.46 $ 102,586.13' Minder 3egineering Co., Inc. - Plans and specifications 3.591.07 3,591.07 3,591.07 Supervision ant surveying 3,226.10 3,226.10 1,564.50 1,661.60 ;41 11 AAg 1 H8 14 r r�P,N .O 11 M . g . a 61A8 " :9A 8 8.8" . ! 1,1 2. 2 E +`ini R f '^ 4 P 11 9, i 1 .i A a a es VI j 4 N P pH .1► ' ,d' N t M P�1 N cc Md r/ n 4, €� ° Y35 & g 4. 1 :° o 838° 1 ��«pA 1 ID� N ©©, i I P' 'A l wnl M P.m S 1�1 v1 �fl F Q r�'1 rl Are N f N c4 n ! A.4' rl M 4, w €R h n 4 z 2 N i + .G . N N M t t 6 i o li °" } So' 8 1:28 AS ° ,${ "'+l S 88.e h Fi«°o t ir' r i5 g ER can g $o R �n F� .�r��o ��.p� .a Iii 5O .1 0 en�i r 1 Lg 60 P.I H 4M r.1 N 4 N 4 �. n Y N N N M ei Npp I. Pf re li Y h fitly Ap{, 1 1 Y ^ 1 1 1; 1 If 1 I «g AAA aS 01 'd 18 tl Al k A e Ale A Li �'g r81 - � M 1 �l38 yea 1 "' � �` � if!!!4 .„ 8 l • gaa (trill -� 8 A 114 a F PV 0 l 0, lh xallsrjb Jifl t i g "`' n thl JIEIIH I i 1 !l0pik!4 i 1 - 1 ii.kOli1ei.i lira;liV ' 1 11?i , 1 i 10i71 f IP 0 1 PP 1 ; 41%-P' i li' p t Ins y 4. IF 4 IV P i P a P r a N M -.w M N wv 1 v Y e 3 Jr, i PP .i. :11 $8 w o r V o s us t8 H 8v$ i 3 844 o N N N P W 8 8 i . r . t r u a O g O 8 W N N N N N 1 r 4* P 5 r -$ Pi a NG* 88*d o `6 8 ' 8` & `6a x A.14 t & 844 M , P Al k-ftl. N A y © w N S& 8 b O N V VI N N M N © W W +i1 !/ Ne P W N p. L. sOMV Q O O 8i0 a l st OHO O A !!! ii v k N �► Y P- n +o I g x 0 it M - �F N ZA888 $ at8$r.i « 8 08 .. II 8. CS8 q N 1 N�.°; N N r r N r . g x0882 8 at88h S A 8,8 0 8 i58 A • N N w i b !! 2 8 i 4 N N A. c`°•888.2 8 �Weon,, ° 8,8 1 k1 S X88 a a .ni., � RS t rl a .d - N N N q► i 1 1 i M I .., , • . i Y s!0 !Ali] 1 a 1 .5 a i sPii 8j pis ill !Eli ill l It i iI1 t � a 1 Ifir 11 1 4 el 44 lAlta/144 li ig. I- 1 i - .11, A 1 il I i 1 ig I ^ ' � 7 � k k ,, 2 1 : «■■trio # kkK R \\ - ri� � , } 1: [ get ■$ \kkki l 4 a . §nom si . 3 . \ t « a 2 1 ..:1 , 2 . &V#■■■ » ■ a 11 kKKKK/ \R r44 k a $ . ° k I 7 I ii � It I 4 § ° i l'A g a�\ 2 A 2 i !! 1iDIJ ® ■ I 4.1* . � PILLAGE OF TRIDLET EXHIBIT n MUNICIPAL LIQ1R DI S'E1$SVir RETINUE FUND BALANCE SHEET - December 31, 1954 and 1955 - December 31 1954 _ 1955 Assets Treasurer's cash balance - Exhibit B $ 38,532.35 $ 42,185.85 Inventory of merchandise for resale 56,317.67 56,250.67 Prepaid insurance premiums 3,627.00 2,760.98 Fixed assets - Schedule 33 35.924.10 35,107.85 Total Assets $ 134,4©1.122 L1361305.35 Liabilities and Surplus Accounts payable $ 22,777.80 $ 320.67 loyees• salary deductions payable 848.29 433.38 Accrued interest payable 30.84 Revenue Certificates payable - Schedule 9 5,000.00 Contract for deed 1,500.00 Surplus - Exhibit E: Current 68,320.09 100,443.45 Invested in fixed assets '5,924.10 35.107.85 3btal Liabilities and Surplus 134,401.12 136,3 TIMM OF 116112 If Schedule 13 MTB1ICIP1d, LUX OR DISDBSSIiCT Ri7lif0i!till 0? COMBS IN 71112 ASS22S MD E FOB DBPQIA2ICBI -Tsars B:dad Doesn't*? 31, 1954 sad 1955 - Balance nod.Assatr � W� Hoene fax oMDr+olatias< Balance Book Talus Jarman 1 Additions /Motions Drsenbsr 31 Jasunr,1 Additions Deduction Dsewbas.31 Daon her 31 Tsar Boded DeoAbsr 31. 1954 Dispensary Jo. 1: Building iapro.snts $ 4.040.42 $ 4,040.42 $ 690.24 $ 80.81 $ 771.05 $ 3,269.37 Permanent ■ �. 832.22 237.04 83.22 320.26 511.96 Furniture aadmfixtures 13.288..42 8 275.00 $ 365.00 13.538.42 3.699.48 1.362.84 $ 91.25 4,971.07 8.567.35 Total Dispensary No. 1 $ 18.501.06 $ 275.00 $ 365.00 ; 18.41L06 $ 4.626.76 # 1.526.87 $ 91.25 $ 6,062,38 $ 12.348.68 Diapason Jo. 2: $ 4.585.00 d., .IS'i S'rn :i laud and improvements . 4 4,585,00 $ 4.385.00 Driveway M45.0o M _.49200 $ 3.30 $ 19.80 $ 23,10 471.90 Bai1dia8 13,965.47 \ 3 9,3 4-4,c( 13,963. 46.55 279.31 323.86 13.639.61 Building iaprowaratr 5x.7cl c Ito`r 2.61 2.61 50.09 PsnazasM Sipes 590.00 'Iq1� ,, 590.00 9.83 59.00 68.83 521.17 Furniture asd fixtures 4.554,62. 295.05° i 1 RI dq, ` 4.849.66 75.91 466.10 342.01 4.307.65; Total Dispensary Bo. 2 $ 24.190.08 $ 347.71 $ 24.537.83 $ 135.59 $ .826.82 $ 962.41 $ 23.575.42 Total $ 42.691.14 $ 422.73 $ 365.00 $ 42,948.89 1 4.762.35 $ 2.353.69. $ 91.25. $ 7,024,79. 35,924.10 Tsar Boded Daesmber 31. 1955 Diepanaary 10. 1: 8uildimi is prosemeats $ 4,040.42 $ 227.06 a 3 4 $ 4.267.48 $ 771.05 $ 82.67 $ 853.72 $ 3.413.76 msas Pssnt sips 832.22 612.14,0 11'1,-,1. 11 1,444`36 320.26 133.99 434.25 990.11 Turaitmre and fixtures 13.:538.42 699.50 $ 492.60 ° 13.745.32 4.971.07; 1.376.31 $ 147.78 6.199.60 7.545.72 !total Dispensary Bo. 1 $ 18.411.06 $ 1.530.70 $ 492.60 $ 19.457.16 $ 6.062,38. $ 1.592.97 $ 147.78 ;$ 7.507.57 $ 11.949.99 Dispensary No. 2: bud and i*.v.sarnts $ 4.585.00 $ 4,585.00 $ 4.585.00 frivesay 495.00 495.00 $ 23.10 $ 19.80 $ 42.90 452.10 Dsilding 13.965.47 $ 434.84 4 >w '9 14,400.31 325.86 282.96 608.82 13.791.49 lsildisa improvements 52.70 52.70 2.61 5.27 7.88 44.82 Psrasasat sign. 590.00 590.00 48.83 39.00 127.83 462.17 Fsraitms sad fixtures 4.849.66 4.849.46 542.01 484,97 1.026.98 3,822.48 Total Dispensary lo. 2 $ 24,537.83 $ 434.84 $ 24.972.67 $ 962.41 $ 852.00 $ 1.814.41 $ 23.155.26, Total $ 42.948.89 $ 1.973.54 ,$ 492.60 $ 44,429.83. $ 7,024.79 $ 2.444.97 $ 147.78 ;$ 9.321.98 Total to Babibdt D $ 35.107.85, VI +E OF FRIDL EY EXHIBIT E MUNICIPAL LIQUOR DISPENSARY REVPREE FUND STATEN OF CHANGES IN SURPLUS - Years Ended December 31, 1954 and 1955 - Fear Ended Dece blr 1 _.._. 19 19 '" C zr 19139 a Balance January 1 $ 44.118.93 A 68.320.09 Additions: Net income - Exhibit F $ 57,376.47 $ 61,307.11 Depreciation charged to operations Schedule 13 2,353.69 2,444.97 Book value of fixed assets disposed of - Schedule 13 27.75 3482, Total Additions $ 60,00.1%21 $ 64.096.90 Balance and Additions $ ]01}.1142.84 ;4 ;32.41649 Deductions: Transferred to General Fund (net) - Exhibit B $ 35,500.00 $ 30,000.00 Fixed assets acquired from current surplus - Schedule 13 622.7.5 1=93344 Total Deductions $ 364722.75 $ 31.97344 Balance December 31 to Exhibit D $ 68,320y09 $ .100.1 3114 Surplus Invested in Fixed A, pets Balance January 1 $ 37,928.79 $ 35,924.10 Additions: Fixed assets acquired - Schedule 13 622,75 1.973.V4 Balance and Additions $ 38 153..54 4 37.8?7,616 Deductions - Schedule 13: Depreciation charged to operations $ 2,353.69 $ 2,444.97 Book value of fixed assets disposed of 273,75 3114 Total Deductions $ 2,62'x.4 $ 2.789.19. Balance December 31, 1954 $ ;5424,10 Balance December 31, 19% to Exhibit D 354°741 Na x ,� p 0 ( ! 4 4 1 fi 1 g . ii 2 SP 8 . ■L! °. N s.. i yl � � I 11 g0 ;AN C.i'' ga , r 2 O sO 0 V ,1 '' tel to 2 gi 1 g t g AI g '" 1 i i : ?:' t 14`,t n $� , ' iEl a � , � v 2 p C Q « A « « " I a A4 1 e:at!il ,41 I 1.4 r4 i1 I 3: +x112 n 41 irt' l .°i 42 8 0© 4 I M - ♦ M M I M • I i ... 1 i I 1 I i k : t. A I 1 1 '°P, 0113 i I ii! I $14. I% Ak I bti % I lc' V I I 5 i .43 4 ...4 1 ii 4i41 i44 8 1. Jilli 2 AIM: I VIT.T.t.ag, EN' FRIDL Y gc3rsdule 14 MUNICIPAL LIQUOR DISPENSARY STATI T OF OPERATING ESE - Tears Ended December 31, 1954 and. 1955 - Year Ended Year Ended December 31. 1955 December 31, Dispensary Dispensary 1954 Total No. 1 Ho. 2 Selling: Salaries and wages $ 22,058.91 $ 23,393.16 $ 18,438.74 $ 4,954.42 Bar supplies 712. 25 183.70 183.70 Matches 125.22 289.93 1.14.99 174.94 Ice 943.95 900.45 900.45 is and. wrapping 260.60 253.60 177.33 76.27 Licenses - Federal retail liquor dealer 100.00 100.00 50.00 50.00 State hotel and restaurant 3.50 3.50 3.50 Advertising ,0.00 Total Selling t24,234.443 $ 25,124.34 $ 19,868.71 $ 5.255.63 Overhead: Heat, light, and power $ 2,592.23 $ 2,738.20 $ 1,475.52 $ 1,262.68 Insurance 2,929.04 3,949.19 2,732.87 1,216.32 Rent 2,700.00 2,700.00 2,700.GO Laundry 438.48 462.70 434.65 28.05 Repairs 515.62 914.68 863.56 51.12 Store supplies 736.50 583.11 477.99 105.12 Telephone 403.12 427.42 166.94 260.48 Alarm service 400.41 363.78 54.00 309.78 Hauling 5.88 63.00 63.00 Depreciation Schedule 13 2,353.69 2,444.97 1,592.97 852.00 Weed cutting 8.88 8.88 Total Overhead 1 074.97 $ 14,655.93 $ 10,561.50 ' $ 4,094.43 Administration: Dispensary lager - Salary $ 5,300.00 $ 5,400.00 $ 3,600.00 $ 1,800.00 Expense allowance 1,200.00 1,200.00 1,200.00 Convention 42.18 Office supplies 134.28 60.90 54.90 6.00 Buyer's card. 1.00 1.00 1.00 Liquor Control Corseission minimum price administration fee 10.0© 10.00 10.00 Clerical. salaries 305.00 Village General Fund. - Bookkeeping services 1,650.00 1,800.00 1,200.00 600.00 Post-audit 300.00 450,00 300.00 150.00 Membership dues 10,00 10.00 Total Administration $ 8,942.46 $ 8,931.90 $ 6,375.90 $ 2,556.00 Totals to Exhibit F 1...!6,253 .8.6 $ 48,712.17 L268.06.11 806.11 _1,9 26.06 VILtAGE OF !mu! EXHIBIT WATER STD SEWER Ft/ID &LOME SHEET - December 31, 1955 - Assets Treasurer's cash balance - Exhibit B $ 3,339.77 Accounts receivable 411.67 Unbilled revenue 4,442.29 Inventory of material and supplies 203.59 Fib assets - Schedule 15 1,354,029.80 Total Assets 62,3 87.12 Liabilities and Surplus Accounts payable $ 2,667.73 Due to General Fug. 3,200,00 Customers' deposits 8,650.00 Surplus - Exhibit H: Current - Deficit 6,160.4 Invested in fixed assets 1,354,029,80 Total Liabilities and Surplus $1.362,387.12 VILLAGE OFF um Schedule 15, WATER AND SEWER FUND STATEMENT OF FIXED ASSETS AND RESERVE FOR DEPRECIATION - December 31, 1955 - Fixed Reserve for Book Assets Deozmciation 'Value Machinery and Equipment: 1953 Willys pickup truck $ 1,212.00 $ 222.20 $ 989.80 Mobile light plant 326.014 " 8.15 317.89 Smoke ejector 181.24) 9.06 172.18 Torch 26.36 ;, 1.32 25,04 meter box locator 31.54 1.57 29.97 Tools 8.60 .43 8.17 Total Machinery and Equipment $ 1,785.78 $ 242.73 $ 1,543.05 `later and sewer me:ins, and appurtenances 1,282,876.35 1,282,876.35 Sewer connection charge 60,000.00 60,000.00 Meters in service 9,610.40 9,610.40 Total X1.354.272.53 242.73 Total to Exhibit G $1,354,029.80 VILLAGE OF MOLE! EXHIBIT H WATERANDSEWERFUND STAB' OF CHANGES IA SURPLUS — Tear Ended December 31, 1955 Current Surplus /add: Net income — Exhibit I $ 3,810.84 Excess of assets over liabilities transferred from General Fund 1,425.47 Depreciation charged to operations 242.73 Total Additions $ 5.479.04 Deduct: Reimbursed General Fund for 1954 operating loss $ 243.27 Fixed assets acquired from current surplus 11,396.18 Ibtal Deductions $ 11,639.45 lance December 31, 1955 to Exhibit G $ 6,160.41 • r Surplus Invested in Fixed Assets Water and sewer mains and appurtenances transferred from Special Assessment Fund $1,342,876.35 Fixed assets acquired from current surplus 11.396.18, Patel $1,354,272.53 Deduct: Depreciation charged to operations 242.73 Balance December 31, 1955 to Exhibit G $1,354,029.80 VILLAGE Of !Rolm EXHIBIT I WATER AND SEWER UTILITT STATEMENT OF INCOME AND ESP 'SE - Years Ended December 31, 1954 and 1955 - Tear Ended December 31 1954 1955 Income: Water sales $ 714.23 $ 8,781.96 Sewer service urges 603.00 3,410.00 Water and sewer connection urges 182.00 2,198.00 Sewer dumping permits 26.00, 266.50 Total $ 1,525.23 $ 14,656.46 Lees discounts allowed 212.00 Total Income $ 1,525.23 $ 14.444.46, Operating E ense: Water purchased. $ 247.79 $ 5,851.55 Salaries 2,700.00 Meter reading 45.38 Repairs 1,024.64 Supplies 2.39 244.46 Maintenance 71.75 Truck expense 289.85 Light and. power 92.89 Insu=anc+e 48.79 Publishing 109.85 Dues, American Alter Works Association 20.00 Bank service charges 1.58 Depreciation - Schedule 15 242.73 Total Operating Expense $ 360.03 $ 10,633.62 Net Income 1.16 524 Net Income to Alhibit H TILLAGE 02'FRIDLI MUST J1t1PICIPAL COMP STAITIONT OP argils., MS, AND COSNS - Tears Ended Iteceaeber 31, 1954 and 1955 - Cases 9111005 Bail Total lines. Costs County State Account fear laded Dsoe,+ber 31. 1954 Uncollected January 1, 1954 5 300.00 $ 300,00 AM: Irpeeed $ 17.506.15 $ 17,476.15 $ 30.00 Piling fees 10.00 # 10,00 D®peasits 2,900.15 $ 2,900,15 Total.tdditiou. # 10.416.30 1 17,476.1.5 4 10,00 $ 30.00 # 2,900.15 Balance and Additions $ 20.716,30 $ 17.776.15 1 10.00 $ 30.00 $ 2,900.11 Collections- Schedule 16 $ 15,096.15 $ 12,166.00 $ 10.00 $ 20.00 $ 2.900.15 Tail forfeited 2,655.15 2,655.15 Snspeeeions 2.549.50 2.539,50 10.00 Total aaeatio $ 20.300.$0 $ 17.360.65 $ 1000 $ 30.00 $ 2,900.15 Uncollected Deeeabsr 31, 1954 $ 415.50 $ 415.50 Tear loaded December 31, 1955 t4tcollectsd.Tannery 1, 1955 $ 415,50 5 413.50 AM: Is:posed $ 19,495.25 $ 19,426.50 $ 18.75 $ 45.00 $ 205.00 Ti1ia4 feces 1.00 1.00 Deposit* 150.00 $ 150.00 Total Additions $ 19.$46.25 $ 19,426.50 $ 19.75 5 45,00 $ 205.00 $ 150.00 Balance e and Additions $ 20,261.75 $ 19,842.00 $ 19.75 5 45.00 $ 203.00 $ 150.00 Detb et: Collections-Schedule 16 $ 16,542.25 $ 16.122,50 $ 19.75 $ 45.00 $ 205.00 $, 150.00 boil forfeited 150.00 150.00 8n ions 2,979.50 2.979,50 Total Dedeatiose $ 19.671.75 $ 19.:232.00 p 19.7 $ 45.00 $ 205.00 $ 150.00 Uncollected December 31, 1955 $ 590.00 $ 590.00 Ao r• P 8 8 8 8 1 8 i ! ,4 N N N N M 8 p8 p8 N /V N w 4 4 8 8 8 0 8' 8 8 "� p• 4pY 8 pp M M M 1 8 8 8 8.. 1 :4° vAF r11 ri r4 IA ri r4 rl 1 ©Mpg A ©4 i p p* - A. i 1 M a r1 8 O 8 8 S 9, 8 A vi at o i k 'F, t 4 i g - - ty 0 I .1 g :44. . :..: v. 4 . r4 r4 r4 i8 H .i 8 ri « il 'SA 8 ri r-I Ch id r4 4 4 4 1 i 1 1 i N ©© p ti'1 g-xi 4. 1 • iIIiuIJ h i 8 41 VISE Ql' ?RII ET IBI K GENERAL PIED ASSETS - Tears Ended December 31, 1954 and 1955 - Balance Balance January 1 Additions December 31 Tear lid December 31, 3.954 Village Hall: d =,$ 1, 500.00 1_1,522±22 1/ Building -- $ 47,692.25 $ 47,692.25 "/ Fail - Bunks $ 1,525.00 1,525.00 Plumbing 621.03 621.03 Total building $ 47,6 2.25 # 2,146.03 $ 49,838.28 mature and equipment - $ 1,218.63 $ 1,218.63 Calculator $ 1 , 400.00 400.00 Cheek signer 300.00 300.00 Signature plate 45.00 45.00 Pile 45.00 45.00 Chairs 20.00 20.00 Ip1icator 50.00 50.00 Sheer cabinet 55.00 55.00 Wardrobes 21.90 21.90 Bed and spring 31.50 31.50 Sign. 20.00 20.00 Total furniture and equipment 11 21843 $ 988.40 $ 2.207.03 Total Village Hall $ 50.410.88 $ 32134.43 $ 53,545.31 Police Department: Equipment $ 3,321.59 $ 3,321.59 Drunkometer ter $ 233.00 233.00 Gun rack - 19.50 19.50 Sirens 236.97 236.97 Alterations to radio system 252.13 252.13 Card. files 8.50 8.50 Fire extinguishers 69.90 69.90 Coat 16.23 16.23 Total Police Department $ 3,321.59 #_____810.2.23, $ 4,157.82 VITJaPGF OF FRIDLEY EXHIBIT General Fixed Assets (Continued) Balance Balance January 1 Additions December 31 Year Ended December 31, 1954 (Continued) Fire Department: Equipment - $ 13,396.22 $ 13,396.22 Resuscitator $ 327.00 327.00 Pump 355.00 355.00 Truck 993.17- 993.37 Hose 437.40 437.40 Buttery charger 31.50 31.50 Cabinet 39.50 39.50 Siren switch 50.00 50.00 Clothing 142.35 142.35 Truck accessories 125.48 125.48 Total Fire Department t 13,396.22 $ 2,501.60 $ 15,897.82 Parks: Two $ 479.76 $ 479.76 Streets and Alleys: Land $ 934.55 $ 934.55 Improvements 5,865.20 5,865.20 Street signs 441.36 441.36 Total Streets and Alleys $ 7,241.11 $ 7,241.11 LS-6, Total $ 67,128.69 $ 14,193.13 $ 81,321.82 Year Ended December 31, .1955,,_, Village . 11: Land $ 1,500.00 $ 4,603.37 $ 6,103.37 Building - $ 49,838.28 $ 49,838.28 Remodel kitchen $ 1,957.45 1,957.45 Alte re t ions to jail 72.04 _ 72.04 Total building $ 49,838.28 $ 2,029.49 $ 51,867.77. Furniture and equipment - $ 2,207.03 $ 2,207.03 Cardineer $ 166.00 166.00 Duplicator 395.40 395.00 Typewriter 75.b0 75.00 Protect graph 173.50 173.50 Andiograph dictator 465.10 465.10 F,. 9t'826't` $ tNt'8h4'1 $ 94'641T $ PII'eI :s oc•rCt $ 05'1£Z $ ;uew 4ema4S toy © ,9 zes4ap 4sod 00'5Z1 $ 00'5ZI $ asps weadrarg gluassavdea leaps ,i`80441 $ z9'O$t'I ZS'L 8` I queurlavdetl ez13 Ie4 ,7L'££ s,L'££ 8e14099000, N 8C648 8£'48 S4qwIPootj SZ'St1 SZ'Stt 94suppo 9914 89 12 sc1nc plan 49'98 49 '98 .zegamosotdn 0£'g2# 0£'t2'h satt441; pue owe 09'69£ 09'69C $ .zo sltasnsej 28'L68'S1 $ Z8'469'5t $ - IIeuxi1nb :4usac ,zgdeg said CO"/92(# $ I2"601 81 TuemlaEl eotiod t8oa 9Z 6+1£ 92•*r£ s3no1 H x4'94 #4T4 sersu IZ'9Z 12'92 $ s viroclu TAT Z8'4SI`th $ Z9 I t'1t $ - quemdliabg leers eotiod 9x'418'19 $ c6'11.218 $ t£'S+,S`£c $ tt1H 9 11tL PIM ZI'9+r8` £0'4oz'z $ ;usauctTnbe pus ; -max 9 - 59'tt£ stu1t4. umeaft Z8'9t Z8'81 81q 00'5£ 00'S£ aoTeita la jea Peed 00'0£ 00'0£ sPogov[H Z0'94t Z0'941 wevag uomilnunampasnui 000001 oo'00t s [seP Z (Psnut uc ) - quecs tribe Pus azn u.znd :TM i ett1A (Ps t1IIOo) g61 `I£ Jegme0911 PoW=leek tE sequieo j suo 11PP'1' t s x u =am eouvreg (PartuT vzo0) 94e1"Pf PSI gins° X s MEM 121II i JO 3ffirrlIA VILLAGE OF BRII7 EXHIBIT K General Fixed Assets (Continued) Belancje Balance January 1 ,additions December 91 Year Ended December 31, 1955 (Continued) Streets and Alleys: $ 7,241.11 $ 7,241.11 Construction $ 20,380.61 20,380.61 Improvements - Street 180,553.97 180,553.97 � � ,p/ Storm sewer 57,279.62 57,279.62 Street signs 652.10 652.10 2btal Streets and Alleys $ 7,241.11 $ 258,866.30 $ 266,107.41 Total $ 81,321.82 $ 269 t 967.98 Total to Exhibit A. $ 351,289.80 VILLAGE OF FRI]LE! EXHIBIT L ABLE VALUATIONS, TAX LEVIES, AND RATES • 19,53 1954 1955 Taxable Valuations: Real estate $1,001,935.00 $1,458,155.00 $1,719,068.00 Personal property 356,643.00 386 446.00 442,345.00 Total $1,358,578.00 $1,844,601.00 #2,161,413.00 Tax levies Extended by County Auditor: Extended in year 1953 1954 1955 Collectible in year 1954 1955 1956 Revenue $ 7,608.04 $ 31,007.74 $ 35,706.54 Street and bridge 5,597.34 Fire 1,793.32 Firemente relief 679.29 922.30 1,080.71 Bonds and interest 3L899.12 2,988.25 3.782.47 Total # 19 a...77.11 34 $ ,918.29 $ 40,569.72 Tax Rates in Mills: Revenue 5.6 16.81 16.52 Street and bridge 4.12 Fire 1.32 Firemen's relief •5 .5 .5 Bonds and interest 2.87 1.62 1.75 Total 14.41 18.93 18.77 mi H . i WS J ©r4 r i xi j i Si 41 8 Zig 8 S $S ©© o oS 8 n 8 pp0 S� N N r.� n , w w 1 i rf / $ 8 c 0 8 8 8 IX .1 P o R w M 1 i a 1 8 88 8 ri se ww 4 BO A P r�-lGS SRO I ti S It • w Ii g a o v - 8 ti gil 1 S 1 g ir Si a i fp ,.. i. ,,,it, t . "4-ig Y I % g! ti VILLAGE OF FRIDLE PYSIBT T B INSURANCE - In Force November 15, 1956 - Building Contents Fire and Extended Coverage: Village hail, Fire, and Police Department $ 50,000.00 $ 3,000.00 Fire and Lightning, Extended Coverage, and Vandalism: Village hall addition 11,000.00 Equipment building 21,000.00 Vehicles: Property floater - Buetin Western motor grader $7,500.00 Compre- Collision Fire Theft hensive Deductible 1939 Dodge fire truck $ 1,100.00 $ 1,100.00 1942 Dodge auxiliary fire truck 400.00 400.00 1949 Willys truck $ 600.00 1951 Ford dump truck 700.00 700.00 1951 International fire truck 8,000.00 8,000.00 1953 Willys pickup truck 100.00 1953 Oldsmobile police car Actual Cash Value $ 50.00 Aonownerehip cars, All vehicles except - * Bodily injury $50/100,000.00 Property damage $10,000.00 General Liability: Public and Village a loyees - Bodily injury $5000,000.00 Property damage $10/25,000.00 Workmen's compensation and employers' liability qI LLI:GE OF FRIILE MINT Insurance (Continued) Dim enaary No. 1 Ho. 2 Municipal Liquor Dispensary: Fire and extended coverage — Improvements and betterments $ 3,400.00 Building $ 13,000.00 Contents exclusive of stock 8,500.00 Contents, furniture and fixtures, and stock 30,000.00 Stock 35,000.00 Business interruption 40,000.00 Money and. securities — Outside premises 16,000.00 15,600.00 Inside premises 3,000.00 3,000.00 Burglary 20,000,00 5,000.00 Transportation — Vehicle owned and operated by the Liquor Dispensary Manager, Peter Brook 2,000.00 General liability — Bodily injury 50/100,000.00 50/100,000.00 Property damage 5,000.00 5,000.00 P$1 1 1 13 88 1! ! 1 111 i I F. I I I ill i I 11 1 1 111 1 1 11 i A 1111 1 ii ' 4$4 $ 4 1 i 88 8 8 8 808 8 e (8 g g 44$ °s 1 g 4 rr1 ta N i i Ell $ W i w a a t g2 a s o.4.4.4 a +R r�i rl rr1 !'� ri A �M r'1 rl T. N e-1.,1 er1 y i�-1 1-1 �1 IAA 4 A l itt t T li . a E1 l 4 -i ihJIH I i Li 0 1 0 i i villas. LA 11 _ i i . illahitii vi A ti 0 i i 1 kg A 4 d 440" Il II li fe 11 it I; R.' 1 ilisAil hIJI A! e f FRIDLEY VaLINTEEIR FIREMEN'S RELIEF ASSOCIATION ORGANIZATION Period from February 7, 1952 to FebrtLry E+, 1953 Board of Trustees: Elected members Donald Savelkaul Albert W. Paulson William Flannery Robert S. Hughes Paul A. Noyes Ex officio members - Carl F. Hartman, Mayor Weld Humphrey Norling, Village Clerk Axel Fartse. Village Treasurer William Flannery, thief of the Fire Department Officers: Albert W. Paulson, President Robert S. Hughes, Secretary Paul A. Noyes, Treasurer Period from Febr ary 5, 1953 to February 3, 1954 Board of Trustees: Elected members - Donald Savelkaul Albert W. Paulson William Flannery Robert S. Hughes Paul A. Noyes officio members - Carl 7. Hartman, Mayor Ward Humphrey Norling, Village Clerk Axel Hartse, Village Treasurer William Flannery, Chief of the Fire Department Officers: Donald Savelkaul, President William Flannery, Vice-President Robert S. Hughes, Secretary Paul 4.. Noyes, Treasurer FRIL LLEYY VOLE FIREMEN'S RELIEF ASSOCIATION Period from February 4, 1954 to April 6, 1955 Board of Trustees: Elected members - Albert W. Paulson Donald Savelkaul Paul A. Noyes Leonard Walter Herold Beckman Lyle Cox Er officio members Robert S. Hughes, Mayor Ward Humphrey Norling, Village Clerk Marjorie wall, Village Treasurer - Resigned September 1, 1954 Marvin C. Bruneell, Village Treasurer - Appointed William Flannery, Chief of the Fire Department Officers: Donald Savelkaul, President Harold Beckman, Vice-President Leonard Walter, Secretary Paul A. Noyes, Treasurer - :Resigned May 6, 1954 Raymond J. Anderson, Treasurer - Appointed May 6, 1954 _Period from Aril 7� 1955 to April 3. 1956 Board of Trustees: Elected members - Donald Savelkaul Albert W. Paulson Leonard Walter Lyle Cox Raymond. J. Anderson William Gottwald Ex officio members - Robert S. Hughes, Mayor Ernest Madsen, Village Clark Marvin C. BremssLl, Village Treasurer William Flannery, Chief of the Fire Department Officers: Donald Savelkaul, President Albert W. Paulson, Vice-President Leonard Walter, Secretary Raymond J. Anderson, Treasurer FRIDLEY VOLUNTEER FIREMEN'S I ,IEF ASSOCIATION Current Tear Board of Trustees: Elected members - Donald Savelkaul Aayrmond J. Anderson William Gottwald Harold Beckman Robert S. Hues Robert Aldrich Etc officio members - ,aomae E Greig, Mayor Ernest Madsen, Village Clerk Marvin C. Brunsell, Village Treasurer Bruce Timperley,rley, Chief of the Fire Department Officers: Donald Save]kau1, President Robert S. Hughes, Vice-President Harold Beckman, Secretary Raymond .7. Anderson, Treasurer MIDIS! VOL ' 'R FIB'S Made ASSOCIATION EXHIBIT P COMBINED B iLANCE SMUT - December 31, 1955 - Fund Total Special General Assets Treasurerts Bash Balance: Checking account $ 386.10 $ 386.10 Savings account 5,032. 23 $ 5,032.23 Undepoeited cash 2,3)1.75 1,1146.50 945.25 Total Schedules P-1 and P-2 $ 7,810.08 $ 6,478.73 $ 1,331.35 Fixed Assets: Furniture and. equipment 335.00 _ 335.00 Total Assets $ 8,145.08 L 66 4 16664 Liabilities, Reserve. and Surplus IXle to Village of Fridley $ 206.32 $ 206.32 Reserve for pensions and benefits 6,272.41 6,272.41 Surplus: Current 1,331.35 $ 1,331.35 Invested in fixed assets 335.00 335.00 Total Liabilities, Reserve, and Surplus *8,145,08 6.4?8.73 1.666.35 FRIDIEY VOLUNTEER FIREMT'S RELIEF ASSOCIATION Schedule P-1 SPECIAL FUND MOMENT OF RECEIPTS AND DISBURSEMENTS — Tears Ended December 31, 1952, 1953, 1954, and 1955 — Year Ended December 1 1952 1953 19 955 Balance January 1 $ 1,185.01, $ 2,705.22 $ 3.978.92 Receipts: General property taxes $ 53.11 $ 592.28 $ 1,257.57 State two per cent insurance premiums tax $ 267.35 461.41 333.58 608.62 Interest on savings account 20.64 121.34 144.36 Gift 150.00 otter 36.46 Transfers from General Fund 917.66 798.59 226.50 489.26 Total Receipts and Transfers $ 1.185.01 $ 1.520.21 $ 1.273.70 $ 2:499.81 Balance December 31 $ 1,185,01 2,70 .22 $ 3,978.92 Balance December 31, 1955 to Exhibit P $ 6,478.73 8 A A 888 Atg8 e i 4 iAi e, •t41 - 4 H N rf 'i • 8 8 8 8` 8S8« 88844 8 to - a e A dAo4 i4A14 A N •i .4 N H rl I 4, ♦ 8 g`. , 0 8 S 8 5 S S `i B,` s" •P - 4 A S 5 .i �1 '4' 1- W ri E 4 tit PI *1 r1 N N rl E3 '43 «p M. «p p pp pp y N, 3 M 74 rl sng A* 88+�'Nki 4Y�Qf4 A S S N Ii: 1� 4 4 r iii g $ f g 49 411. 41 40 . 8 © v W 6 ii is. 4", f a 1 1 i Id o r -4 �I I w a o ' g g qii to 1 11 Ill1bWI1,IP w Al FRIDLEI VOLUNTEER FIRWENIS RELIEF ASSOCIATION Schedule '-3 SUMMAR! OF RECEIPTS AND DISBURSEMENTS - Period from January 1, 1956 to November 15, 1956 - Fund Special General Balance January 1, 1956 $ 6,478.73 $ 1.331.35 Asceipte 1,592.59 300.00 Total $ 8,071.32 $ 1,631.35 Disbursements 1,431.01 Balance November 15, 1956 8,071.32 $ 200.34 YEF IFICATI OBT OF BALANCE November 15, 1956 - Cash in Banks: First Federal Savings and Loan ,Association of Minneapolis $ 8,071.32 Central Northwestern National Bank of Minneapolis $ 200.34 Total 8 ©.