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1958 State Audit 4 os suuTW 'tned qUT 'asursin ofqud 40I7I2'JLA •S allomm NI MI •0a•5IZ aop .g •P•s•w UT .t0J p PTAO.ld IT oo "T3 a 3o gsvnba t o4 lu. v and 6561 '6t rsnncrer epU+a ITUR UOTIIPUTUMIg - - - 9561 `I£ JINWOOOG PePin .iwax Lund tomuy 127Q113 AO IMO Jo s rvi TV 'IVI ONYNI.I 6044 U MINIMS mina AO MOM M ootnr •r •mot .aT*H 'Y ITm3 aq poupwxs City of Fridley TABLE OF CONTENTS Reference Page Cots and Recommendations 1.41 Organisation 42- Combined Balance Sheet Exhibit A 45-46 Summary of Receipts and Disbursements Exhibit B 47 Current Period Transactions - General and Public Utility Accounts Exhibit C 48 Verification of Treasurer's Balances Schedule C-1 49 Sury of Cash Counts Schedule C-2 50 Reconcilement of Bank Balances Schedule C-3 51 General and Special Revenue Funds Combined Balance Sheet Exhibit P 52 Summary of Receipts and Disbursements Schedule D-1 53 Statement of Current and Deferred Special Assessments Schedule L'-2 5t Statement of Delinquent Special Assessments Schedule D-3 55 Due from Other Funds Schedule D-b 56 Summary Statement of Estimated and Actual revenue Schedule D-5 57 Summary Statement of 3udget Appropriations, Disbursements, Encumbrances, and Balances Schedule D-6 58-59 Statement of Estimated and Actual itevenue Schedule D-7 60.66 Statement of Budget Appropriations and Disbursements Schedule D-8 57-77 Aueicipal and Conciliation Courts - Statement of Fines and Fees Schedule D-9 78 Statement of Collections and Dispositions Schedule D-10 79 Current Period Transactions Schedule D.11 80 Verification of Clerk of Court's balance Schedule D-I2 81 Summery of Cash Count Schedule D-13 82 °tcconcilem nt of Bank Balance Schedule D-114 83 Police Department - Statement of .Bails, ines, Care of Prisoners, and, Other Amounts Received and Transmitted Schedule D•15 84 Current Period Transactions Schedule D-16 85 Debt Service Fund Balance Sheet Exhibit E 86 Summary of Receipts and Disbursements Schedule E-1 87 Fiscal Agent's Account Schedule E-2 88 Bonds Payable Schedule E-3 89 Bond and Interest Maturities and Means of Financing Schedule E-4 90 City of Fridley Reference Page Debt Service Fund (Continued) C.tatement of Estimated and Actual Revenue Receipts Schedule E-5 91 Statement of Budget Appropriations, r xpenditures, and Balances Schedule E-6 92 Special Assessment Funds Combined Balance Sheet Exhibit F 93-94 Summery of Receipts and Disbursements Schedule F-1 95 3eneral Sinking Fund - Fiscal Agent's Account Schedule F-2 96 Investments Schedule F-3 97 Statement of Current and Deferred Special Assessments Schedule F-.e 98 Statement of Delinquent Special Assessments Schedule F-5 99 Assessments Receivable on Tax-forfeited Property Schedule F-6 100 Improvement Costs Schedule F-7 101-113 Sinking Funds - Bonds Payable Schedule F-8 1114-115 Statement of Bond and Interest Maturities Schedule F-9 116-117 Classification of Receipts Schedule F-i0 118-120 Classification of Disbursements Schedule F-11 121 Municipal Liquor Dispensary Revenue Fund Municipal Building Revenue Bond Fund Combined Balance Sheet Exhibit G 122 Summary of Receipts and Disbursements Schedule G-1 123 Municipal Liquor Dispensary Revenue Fund - Current Period Transactions Schedule 0-1-a 124 Verification of Balance Schedule G-1-b 125 Summary of Cash Count Schedule 0-1-c 126 econcilement of Bank Account Schedule G-1-d 127 Interest and Sinking Account - Fiscal Agent's Account Schedule r-2 128 Operating Account - Summary Statement of Inventories of herchandise for Resale Schedule G-3 129 Statement of Fixed Assets and Feeerve for Depreciation Schedule (1.4 130 Interest and Sinking Account - Bonds Payable Schedule G-5 131 Operating Account - Statement of Changes in Surplus Schedule G-6 132 Classification of :.eceipts Schedule G-7 133 Classification of Disbursements Schedule G-8 134 Operating Account - Statement of Income and Expense Exhibit H 135 Statement of Operating Expenses Schedule H-1 136 437 Public Utility Fund i4ater and Sewer Revenue Bond and - Combined Balance Sheet Exhibit I 138 Smmmary of Receipts and Disbursements Schedule I-1 139 City of Fridley Reference Pale Public Utility Fund Witter and Sever Revenue Bond Fund - (Continued) Principal and Interest Account - Fiscal Agent's Account Schedule 1-2 140 Operation and Maintenance Account - Accounts Receivable - Statement of Charges and Collections Schedule 1-3 141 Statement of Fixed Assets and Reserve for Depreciation Schedule I-1 142-143 Meter Deposits Liability - Statement of Deposits and Disposition Schedule I-5 1414 Principal and Interest Account - Bonds Payable Schedule 1-6 7145 Operation and Maintenance Account - Statement of Changes in Surplus Schedule 1-7 146-1117 Classification of Receipts Schedule 1-8 148 Classification of Disbursements Schedule 1-9 1h9 Operation and Maintenance Account - Statement of Income and Expense Exhibit J 150-151 Trust and Agency Funds Firemen's Relief Fund - Balance Sheet Exhibit K 152 Summary of Receipts and Disbursements Schedule K-1 153 Statement of Estimated and Actual Revenue Receipts Schedule K-2 154 Statement of Budget Appropriations, Expenditures, and Balances Schedule K-3 155 General Fixed: Assets Exhibit L 156-157 Taxable Valuations tax Levies and Rates exhibit 14 158 Official Bonds Exhibit N 159 Security for Deposits Exhibit 0 160 Insurance Exhibit P 161.462 Frid1= Volunteer Firemen's Relief Association Organisation 163-164 Combined Balance Sheet Exhibit Q 165 Statement of Receipts and Disbursements - Special Fund Schedule '�-1 166 General Fund Schedule 2 167 Summary of Receipts and Disbursements Schedule ,Z-3 168 Reconcilement of Bank and Savings and Loan Association Accounts Schedule Q-t 169 Official Bonds Schedule )-5 170 OR - - City of Fridley CMCKENTS AND RECOHNENDATIONS This report on an examination of the financial affairs of the City of Fridley, Anoka County, covers the year ended December 31, 1958 and the period from January 1, 1959 to January 19, 1959. Examination was made January 19, 1959 pursuant to request of the City Council as provided for in 14.8.A, Section 215.20. Scope and Limitations of Examination This examination included a limited general audit as defined by the National Committee on Governmental Accounting, The examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as this department considered necessary in the circumstances, Incorporation At an election held on Septelber 10, 1957 the voters approved the incorporation of the City of Fridley and adopted its Special Hoene Rule Charter, The incorporation became effective September 25, 1957 pursuant to Section 1.03 of the City Charter. Financial Position The Combined Balance Sheet, Exhibit A, contains balance sheets of each fund group and the values of the general fixed assets as of December 31, 1958. Separate balance sheets for each fund or group and a statement of general fixed assets are presented in the following exhibits and in schedules supporting them: D General and Special Revenue Funds is Debt Service Fund F Special. Assessment Funds v Municipal Liquor Dispensary Revenue Fund also known as llunicipel Building Revenue Bond Fund 1 City of Fridley Financial Position (Continued) I Public Utility Fund also known as Water and Sever Revenue Bond Fund K Trust and Agency Funds L General Fixed Assorts Supporting statements pertaining to the financial condition of the various funds are as indexed in this report. Opinion It is the opinion of this department that the balance sheets and statements of cash and budget transactions, and statements of income and expanse contained in this report present fairly the financial position of the City of Fridley at December 31, 1958, its cash transactions, and the results of its operations for the year or period indicated in such statements except as hereinafter qualified. The balance sheets and statements of income and expense were prepared in conformity with generally accepted accounting principles. • Interfmid Intrafund and Interaccount Accounts It is recommended that the amounts shown in this report as due from, and due to, certain funds and accounts of the City be paid so that the amounts will be reflected in the cash balances of the funds and accounts concerned. Receipts Disbuursements& and Transfers A summary of receipts, disbursements, and transfers for all fund groups for the year covered by this examination appears in Exhibit B. The fund balances on December 31, 1957, as verified by a Certified Public Accountant in connection with his audit for the year ended December r 31, 1957, were accepted and used as the opening balances on January 1, 1958 for purposes of this report, City of Fridley Recceipte, Disbursements, and Transfers (Continued) Separate summaries and classifications of receipts and disbursements are carried in this report with other supporting schedules of each respective fund or group of funds and fund accounts. Budget The City's finances are budgeted and accounted for in budgetary accounts as provided for in the City Charter, Chapter 7, Sections 7.0s to 7.09, inclusive. The budget for the year ended December 31, 1958 was adopted on September 19, 1957 in a total amount of $192,350.00 and later revised upward by appropriation of certain additional revenues. Statements of estimated and actual revenue and of budget appropriations and disbursements, also summary statements of budget appropriations, disbursements, encumbrances, and balances are provided in this report for !Sods the finances of which are controlled on a budgetary basis. A purchase order system of encumbering budget appropriation accounts is used for the accounting of unencuebered balances. spy are not posted to ledger accounts until December 31 of each year. Monthly unexpended balances are modified by encumbrances outstanding to arrive at unencumbered balances shown in monthly reports to the City Council. General and Special Revenue Funds The General and Special Revenue Funds group consisted of the General and Recreation Funds during the year ended December 31, 1958. General Fund Special Assessments Receivable Special assessments receivable in the General Fund consist of several old street improvement projects financed from the General Fund. Specifically the projects are Rice Creek Terrace, Moore Lake Hills, and Auditor's Subdivision 10, City of Fridley General and Special Revenue Funds Feral Fund Special Assessments Receivable (Continued) A summary of current and deferred special assessments is shown in Schedule D.2. A statement of delinquent special assessments is presented in Schedule D-3. Total uncollected special assessments receivable are reserved to arrive at a net available unappropriated surplus. Budget and Disbursement Classifications The statement of budget appropriations and disbursements, Schedule D.8, includes categories under general goverment titled "Clerk" and "Treasurer." The classification of Clerk was used by the City in its subsidiary ledger for the purpose of accounting for the cost of the adain .strative functions of the Clerk as eecretarj to the Council and as the official who signs official docments such as contracts, orders drawn on the Treasurer, etc. but not for the cost of accounting control functions. The classification of Treasurer was used by the City for the purpose of accounting for the cost of the administration of Treasurer-cashier functions and the Clerk's accounting control functions. The Treasurer actually performed both functions during the year ended December 31, 1958. As these expenses were budgeted and disbursed according to these classi- fications no c, a therefrom was Garde in the presentation thereof In this report. Marvin C. Srcrosell was appointed Clerk-Treasurer on January 12, 1959. The budget and disbursement classifications for the year ending December 31, 1959 have been prepared on the saw basis as for the year 1958 and no change in accounting is planned for the current year. 4 1 i A i i 4 a 1 I 9 0 $41 4 1 I ' 3 $ .0 i 1 z• 1 4.4° :54 0 443 A I , la 441811 s p -g, 0 t) i 4, i 2 A a 0 I V g 4* 1 5 1 1 it 5 t g : A '8' fi 24) 1 : it • 3 1 i i I 4 4 S ,� 03 43 ti 0 5• .2 I U i ; . .1 a P o 03 ; 1 .,, iii t I v l U O . i : i L 11 ?, tltvg ; .ssa : ,s lil, . 11 .1 ] ,".0 1 i toi i 1 .0 1 . 1 g.. f t 1 1 m i s 4.1 a a.... e 3 . v i 1 1 1 71E. 1 4 8 .2 `` 4 6 8 1 I .g. 44 ‘4 1 .8 +3 ;"-i 5 4 v I t a H i i $ ti g 3 3 iv 4 !4' ret 1 O I 3 4 § 71 `.1* 5 4c4) c'4 3 ® III ! 0 t II ! U 1Q Ts A 4 .V a il Z. II _ 04 6 E-, H Q IA 13 54 8 4 0 cn City of Fridley Special Aseesst Fps The Special Aaseasnent Funds group consists of a number of funds established for the purpose of providing separate accounting for each project or group of projects. All financial activity was accounted for in one Special Assessment Fund during the year ended December 31, 1957 and prior years. The last source of new neeana of financing construction was paid into this Fund from the proceeds of the sale of Improvement Bonds of 1956 in the amount of $700,000.00, dated August 1, 1956. As of January 1, 1958 the name of "General Sinking Pend" was assigned to the original Special Assessment Fund. A number of new Improvement Funds each consisting of a Construction Account and a rug-called Sinking r nd for each 1958 project were established as shown herein. Such Construction Accounts are used for accounting for the proceeds from sales of bonds, certificates of indebtedness, and other revenues, and the construction costs of improvement projects. The Sinking Fund Accounts are used for providing separate accounting for the proceeds from taxes, special assessments,, and for the City's shares of the costs of projects, when amounts of such shares are deter fined by the Council. Payments of principal and interest of bonds and certificates are :mace from the Sinking Fund Accounts. During the year 1958 the General Sinking Fund was used for the accounting of iroveet costs of projects begun in prior years as well as for a terary urausfer to another fund. The :honeys of the General Sinking Fund should be used only for completing projects begun prior to January 1, 1958 and for paying principal and interest on bends issued to finance such projects. Moneys in the General Sinking Fend or in the Sinking Funds accounts any be invested in the bonds of Improvement Funds if the raturities of such investments are early enough to make available the moneys when City of Fridley Special Assessment Funds (Continued) needed in the Sinking Fund to meet its own obligations at maturity. Financial Condition The financial condition of each Special Assessment Fund and Account on December 31, 1958 is shown in Exhibit F. Special Assessments Receivable • Current and Deferred The amounts of current and deferred special assessments were not compared with those of the County Auditor because he has not, in recent years, accepted complete assessment rolls with totals from the City, Instead he accepts only certifications of annual installments with interest prepared for him by the City on a separate card for each property description. I.S.A. Section 429.061, Subd. 3 reads in part as follows: After the adoption of the assessment, the clerk shall transmit a certified duplicate of the assessment roll with each installment, including interest, set forth separately to the county auditor of the county to be extended on the proper tax lists of the county; but in lieu of such certification, the council may in its discretion direct the clerk to file all assessment rolls in his office and to certify annually to the county auditor, on or before October 10 in each year, the total amount of installments of and interest on assessments on each parcel of land in the municipality which are to become due in the following year. From the foregoing it does not appear to be the choice of the County Auditor as to how assessments are to be certified to him. Anticipated future interest charges on deferred special assessments are not recorded on the assessment rolls or in the ledgers of the City, Portions thereof are not realised when special assessments are prepaid and, therefore, are not consideredte be sound assets and were excluded from this report for that reason. Special assessments receivable for improvements benefiting tax-forfeited property are shown separately in Schedule F.6. City of Fridley Special Assess rent Funds Financial Condition Special Assessments Receivable • Current and Deferred Con .tied An amount of X2,515.89 remained on December 31, 1958 as deferred special assessments in the 1958 Sewer and Water Project No. 13-1958 Improvement Fund, Sinking Fund due to the fact that the City Clerk did not certify the remaining installments of nineteen years to the County Auditor for consideration by the Board of County Commissioners in determining the appraised value of the respective fax-forfeited property for forfeited tax sale purposes. The City Clerk certified only the installment of the first year. It :sus recommended to the City Clerk and to the City Attorney during the course of this examination that the amount of .2,615.89 plows interest be certified to the County Auditor at once for purposes of having the respective appraisals increased before the County Auditor's May 1959 tax sale. S•_ cial Assessments Receivable - De •uent The amount of delinquent special assessments receivable were not reconciled with those reported by the County Auditor in lump sum totals by years for all Minds and projects because the County Auditor keeps his records by individual properties for all assessment rolls instead of by projects. This departure from the usual procedures makes verification prohibitively costly. Improvement Costs The cost of improvement work during the year ended December 31, 1958, amounts of completed construction transferred to fixed assets, Improvement work in progress, and contracts payable on December 31, 1958 are shown in Schedule F-7. Future Interest on Cc sds :able Future interest on bonds payable, totaling 951,03O.fl , as shown in Schedule F-901as not carried to Exhibit F, nor was anticipated future City of Fridley Special Assessment Funds Financial Condition Future Interest on Bonds Payable (Continued) interest on special assessments receivable for reasons already stated herein. An amount to be provided for debt retirement was not shown for Special Assessment Funds because of incomplete accounting for the means of financing future bond and interest maturities erat, therefore, amounts by which assets exceeded liabilities of Sinking Funds were shown as a reserve for future interest on bands payable, and amounts by which liabilities exceeded assets were shown as deficits in the surplus account. Mwiici.. 1 Lis uor Die+en Revenue Fund Munici• :, Revenue Bond Fund The Municipal Liquor Dispensary Revenue Fund was established pursuant to Ordinance No. 26 of the former Village of Fridley, effective September 30, 1949. The Council of the former Village of Fridley also adopted resolutions dated August 28, 1.956 and November 26, l957 in regard to the issuance and sale of Municipal Building Revenue Bonds. The Municipal Building Revenue Bond Fund consisting of the following four accounts was established pursuant to the pro* visions of the resolution dated August 28, 1.956s 1. Operating Account 2. Capital Expenditure Account 3. Interest and Sinking Account Vii. Reserve Account Both names assigned to the Fund are used in the Exhibits and Schedules presented herein. Operating Account Inventories of Merchandise for Resale Perpetual inventory records of merchandise for resale at each of the three dispensaries are not IS intained. Physical inventories are taken separately City of Fridley Munici. 1 Revenue Fund moon c ;. .1 r 'overate r:V=T: r, Operatint Account Inventories of Merchandise for t%le (Continued) at the close of each calendar quarter for each dispensary. Such inventories are taken by the Manager of the dispensaries, assisted by bartenders, off-sale clerks, and extra help if needed. The entire operation of taking inventory is supervised by Marvin C. Brunsell, Clerk�IYeasurer. the inventories so taken are priced and extended under the supervision of the Clerk-2reasurer. A summary statement of the inventories by dispensary on December 31, 1958 is shoes in Schedule 0•3. Prepaid Expense • Insurance and Other Insurance premiums are charged to the prepaid insurance account, amortised over the life of the policy, and annually charged to operations on the basis of prorated benefit. Other prepaid expense in the amount of :1,224.29 on December 31, 1958 consisted of $100.00 of rent prepaid on Dispensary No. 1, and prepayments of invoices for liquor purchases to get discounts in December on merchandise not delivered until January, the merchandise for which such prepayments were made is not included in purchases for the year 1958, nor in the inventory as of December 31, 1958. Fixed Assets Fused asset values and reserves for depreciation shown in Schedule G.&i are based on previously audited January 1, 1958 ledger balances carried forward from December 33., 195?, modified by purchases during the year 1958. Cheeses in Surplus The amounts of money transferred to the General Fund and to Fund Accounts within the Municipal Building Revenue Bond Fund during the year 1958 appear in Schedule G-6. 0 •t-H omegas uT eaeodds sewssuedsTp tq aria e 'a'T wed° ;0 1.1190 01V0 y 'Er 1TgwEg uT pelueee d sT 061 `I£ most papa rod eq% .10; eeTassuedsTp £1 ssusdms pus moon ;0 wome sTs Axioms y a act; 00'00L'Z$ ' Ide time Jo Ins BPTaaaasa Lq aeOpet uT mime %vinous eq , 3 pooepsa elm aodea sTql uT unoqe en/dins %us..n° aqI 'p %Tpeso LTt*uTITao stein santm.sa `jsu st;l lunosmt ReTq o% 'Tunosoy *�dfi wt? ;0 %n%a0os suIdan a %UeaJna sq uo; uoT ostpsp a sw unoqs ea* l sarsm alma aT sfas;someaq gaps 'szo oaa 'ltmaooy 2urvw.wado sq ;o senueoea %eu atm. sOV apm sq sa.;Va% g %ssa uolisTosea pT*s S0 uoTsTaoad 3o esensoaq a uedsce Imsasdo ms s* pe.ivga %soda sT uT %ou sT ltmoaay 2uptuTg pus qinniaqui ma; os8urga *owes pus leweluT Lid al. L-4wsa.u►a poen ilsmosmy STS pus iseJo1oI eq4 04 vimoO3y Iturvesedo owl uo4T pis=su t% %z.= TO uO%.t0d s qj vinappy aaaeseel3 y (q) vinowy 2aVno •S pus qlezuquI uy (s) ;01 PT,d aq II*qe Oassuou %snoopy &rr%sasrdq owl ;o eauut* .t eq1 ;0 Too ,,sq% put ' urrlsoado ;o sessuedscs lassseoeu II, pT'sd sq Imo Tanooay gmens ;o ino %win put 1**000y T%W. dp aq} 01 PI%TPsaa eq ssT z*suedsTp q% ;0 891106A0.1 sew, II, 141144 1041J70 uT sep oad `L uarlsog 69561 '9 %may polyp unwatoseJ seTTounoa s1J Ns oaeluT pus spuoq ;o a%tmwtsd ;o 8 ; ao; %UUcm3y 1TfisTS pus % %QI **1 01 P0=0001.24 gift 00.19t45a 3o 114°4 * pus '%cm000T sup oq1 0 pozz*Prosil, ssa 00.0004Et ;o qmnome uy (pe+ *oa) sutds try ae 4unonoy iw pun Puoe SIMUOMM 2UTrate prdToTunsi pung souss*s a ixoaos9deTa JonfiT'I redTmung isauTai Jo ITT3 x GO F' $ I be 5" " f S 4 n w -, : 2 5 8 51 Li 1 " " o hi. I-6 t 1 : 1 1p. [ } a t q xl 8 w''' li tf O O O N 9 cy, N g• W to O N p Vt p `• M 1 C W t11 c i No* 3 1 t... 1 5 ,oh. F,-, ch 8 t . i 4 A ~ t3 iii A • t d p m O 2,� d f`E �» N p ro o ,t5 8 E 3: E9 Fdb a � P Fcs Q m A O ti O i...G r o H r o i I 8 CI 8 06 q i 5' . / I. ' s' t [. • •v. N $w p ,P-- so . i.,e+ ale i 1§. 8 V- 03 1;7'3 I...6' 4).4 es et. iv d 1 A •pp i` O 'Q Q 4 M IV .. t e City of Fridley Municipal Liquor Dispensary Revenue Fund Municipal Building Revenue Bond Fund Operating Account Municipal Liquor Oispensariesee Operations (Continued) or mix. If a complete record of such transfers was kept the gross profit on sales of the off sale and on sale departments of Dispensary No. 3 could be determined separately. Interim and '� Deposits with Fiscal Agent. A Fiscal Agent's account is not kept in the records of the City. The activit ► therein, shown in Schedule 0-,2, was determined by examiners ter pvposea of this report. Reserve Account The Reserve Account is currently maintained in the amount of $23,000.00 as required by Council resolutions dated August 28, 1956 and D1o ' 26, 1957. Public Utility Fund Water and Sewer Revenue Bond Fund The Public Utility Fund was established pursuant to provisions of the City Charter, Section 7.12, paragraph (e). The Council of the former Village of Fridley adopted a resolution dated August 28, 1956 in regard to the issuance and sale of Water and Sever Revenue Bonds of 1956 in which a Water and Sewer Revenue Bond Fund, consisting of four accounts was established: 1. Operation and Maintenance Account 2. Special Account (known as a Capital Expenditure. Account) 3. Principal and Interest Account 4. Reserve Account 13 City of Fridley Public Util.it3 Fund Water and Sewer Revenue d Fund (Continued) The Capital Expenditure Account mils closed before January 1, 1958 after it had served its purpose. Two names having been assigned to the Fund, both names are used in the exhibits and schedules presented herein. Operation and Maintenance Account Accounts Receivable An accounts receivable controlling account is kept in the general ledger. A separate subsidiary ledger of the detail accounts is maintained. The subsidiary ledger is kept in balance with the aoatrolling account currently'. Verification forum were nailed to sone persons whose accounts were delinquent on December 31, 1958. Portions of each of the three billing districts were selected as the basis for the test check. Accounts receivable on December 31, 1958 totaled $25,881,83 of which $4,579.44 were delinquent. This amount is 17.69 per cent of the total and 5.17 per cent of charges for the year. The amount of delinquent Mater accounts receivable probably could be reduced materially if Ordinance provisions, regarding the discontinuance of service following the failure to pay bills in the required period of time, were enforced. Ordinance Igo. 77 became effective on September 13, 1956. This ordinance and subsequent Ordinances No 96, effective July 1, 195,1, and Ia. 113, passed December 11, 1958, provide that there shell be a surcharge of $1.25 per quarter after January 1, 1958 in each year unless net revenues of the peter and sewer systen shell have exceeded $14,000.00. Based on the report of audit for the year 1957, dated February !s, 1958, the net revenues of the ''hater and Sewer Utilities" (Public Utility Fund) before transfer of $9,975.00 to the Principal and Interest Account amounted to :;9,536.59. 4 ,:1 City of Fridley Public Utility Fund Water and Sewer Revenue Bond Fund Operation and Maintenance Account Accounts Receivable (Continued) There van a net loss of $438.141 reported after the amount transferred was used to pay interest coupons. However, the surcharge of $1,25 per qu arter for waster users provided for by Ordinances No, 77, 96, and 113 was not made during the year 1958. The City Manager wee of the opinion that the surcharge used not be cada after the Reserve Account had been provided with a cash balance of $14,000,00 pursuant to the Resolution of August 26, 1956 regarding the issuance and sale of $170,000.00 of Water and Sewer Revenue Bonds of 1956. Such a reserve cash balance was provided before January 1, 1958, However, the eioeainer found that neither the provisions of the resolution nor of the ordinances were in any way interrelated by reference in either doorament. The net revenues for the year 1958 exceeded $114,000.00 so the surcharge provision will not apply to the calendar year 1959. However, Ordinance No. 113 should be amended if it does not express the intent of the Council, .l, A summary statement of accounts receivable charges and collections is shown in Schedule 1.3. Charges for cash sales of water, water connectional, other water revenue, and sewer connection permits are not entered in the accounts receivable ledgers. Charges shown in Schedule I.3 include charges for adjustments and exclude noncash credit adjustments. Honcaseh credits are allowed upon the approval of the Clerk.4reasurer. Inasmuch as the Clerk-Treasurer is in charge of both the cashier•treasurer and all accounting control functions it is recommended that all proposed noncash credits to accounts receivable be submitted to the City Manager for his written approval or rejection and that only such entries as are approved by the City Manager be entered in the ledgers, I ') City of Fridley Public Utility Fund water and Sewer Revenue Bond Fund Operation and Maintenance Account Accounts Receivable (Continued) When recommended by the City Attorney uncollectible accounts should be written off by resolution of the Council. tor' of iria terial and Supplies Materials and supplies are usually purchased only as needed and only a small supply of materials and a rpliee is kept on hand. An inventory of such supplies was not taken on December 31, 1958 nor in the prior Fear. Therefore, it is not carried in the ledger, except that meters in use are accounted for therein. When inventories become of any significance they should be taken, priced, and extended annually, and entered in the books of account. Prepaid Insurance Expense Annual insurance premium: on onemyear policies were charged direct to insurance expense. Insurance premiums on policies running for more than one year were charged to prepaid insurance when incurred or paid and then amortised and apportioned to expense by years as applicable. Fixed Assets and Reserve for irciation Surplus invested in fixed assets is divided in the ledger to show separately amounts having their origin in the various means of financing, namely, from current surplus, bond funds through the now closed capital expenditure accosat, and acquired from special assessment funds. Because of suoh division of surplus the fixed assets and reserves for depreciation shown in Schedule I4, are presented to ahoy net asset values having their origin fan within the Public Utility Fund separately from those acquired and financed from special assessment funds. City of Fridley Public Utility Fund Water and Sewer Revenue Bond Fund Operation and iaintenaxsce Account Fixed Assets and Reserve for Depreciation (Continued) The values shown in Schedule I-14 are based on previously audited Annecy 1, 1958 ledger balances carried forward from December 31, 1957, modified by purchases and acquisitions during the year 1958. Deposits = Meters Control and subsidiary ledgers area maintained for the accounting of the City's liability for deposits on meters. The eubeidiary ledger is currently kept in balance with the general ledger control account. A deposit of $25.00 each is required for residential meters. A deposit equal to the cost of commercial and industrial type meters is required. A summary statement of deposits and disposition thereof is slum in Schedule Imo. Changes in Surplus the Statement of Changes in Surplus, Schedule I•7, also shows the amount of money transferred to the Principal and Interest Account for financing payments of bonds and interest. An amount of $11,225.00 was transferred during the year 1958. The Council's resolution dated August 28, 1956, Section 10, provides in part that all gross revenues of the water and sewer plant and system shall be credited to the Operation and Maintenance Account. Further, that on the first day of each, calms quarter, after deducting the amounts reasonably estimated to pay all proper and necessary operating and maintenance expensee for the succeeding calendar quarter, the net revenues in said account shall be paid to the Principal and Interest Account, City of Fridley Public Utility Fund water and Sewer Revenue Bond Fund Operation and Maintenance Account Chases in Surplus (Continued) The portion of current transfers from the Operation and Maintenance Account to the Principal and Interest Account used currently to pay interest and service charges from the Principal and Interest Account is not in this report urged as an operating expense because of the provision of the resolution that such transfers are to be made from the net revenues of the Operation and Maintenance Account, Therefore, such transfers in their entirety are shown as a deduction fran the current surplus account of the Operation and Maintenance Account, to which account the net revenues were originally credited. Operations A statement of moons and expense for the year ended Deosabecr 31, 1958 is presented in Exhibit J. A charge of $6,412.30 for depreciation is shown as a separate operating expense. Depreciation is charged and reserved by the City on buildings and structures, machinery and automotive equipment, meters in service, and office furniture and equipment. Depreciation is not charged and reserved on water and sewer mains or sewer connection rights valued at $2,733,977.16 acquired from special assessment funds, and improvements thereon valued at $2,638.91 paid from the Operation and Maintenance Account of the Public Utility Fund, a total value of $2,736,616.07. Princi1al end Interest Account Deposits with Fiscal Agent A Fiscal Agent account is not kept in the records of the City. The activity therein shown in Schedule I-2 was determined by examiners for purposes of this report. 8 8 .,4 I' 1 ; di 2 ; 1 44 k4 i it* i 3 i i i 4 1 *4 i C . 1 i ! i h p .4111i 1. 4 i .43 i P4 Pi i 6 w Q 4 M o. .-4• s II' i al i 4 ... 0 i i 1 E 1 ,5 2 i 0 1 1 I I '° i I ! a A . nj it 8 1 a 4 .,) 1 44 2 : g I i : ts v ; f4 t i : i I i i ] ! 1 e 2 1 t p .... c2 0 2 ,,,. P 0 At .5 C g vg ..; .I) 4 6 .p: 314. 1i mis . b I 72 2 s g, a 4 4 , P t I fl;. 1 a 4 City of Fridley 8sscrit, for Deposits Depositories for the floinds of the City were designated by resolutions dated January 13, 1958 and January 12, 1959. A statement showing bank balances and corresponding security for deposits as of January 17, 1959 appears in ishibit 0. Approval of collateral security !trashed by the several banks, by resolution, was not recorded in the minutes nor shoo in the last depository agrees is with the Columbia Heights State Bank or Fidelity State Basic, Minneapolis. Infornetion regarding the designation of the Fidelity State Hank, Minneapolis, as a depository was not filled in on the last depository agreement with that bank. Oa January►► 17, 1959 the balance on deposit in the Columbia Heights State Bask, Columbia Heights, exceeded the security for such deposits by $25,764.10. M.S.A., Section 118.01 provides in parts . At no time shall the treasurer maintain a deposit . . . is excess of 90 per cent of the market value thereof. . . . M.S.A. Section 118.10 020 MOSS depositories from giving security to the extent of insurance coverage carried with the Federal Deposit Insurance Corporation. lusuranct A statement of insurance in farce on "arch 12, 1959 appears in exhibit F. Astc-Ownershio Cvapr heneive dial The Auto-Owmershio Comprehensive Commercial coverage includes a 1942 Dodge auxiliary fire truck sold during the fall of 1958, also a 1949 Willis street department truck sold on March 1, 1959. These vehicles should have been removed from the coverage by endorsement and refmnde claimed. In the sass policy is listed a 1951 Ford, a 1953 Ford tractor, amid a 1952 Austin-Western motor grader, of the :Avast Department, as being included in the manufacturers and contractors paablic liability policy. The policy provides for M . $ . .8 7 w 9 a I4)11 VO. I 5'4 I % c.-1 f4 *•-s '' s tl: w i i ° a ro 4 *-4 .4 OQ i t, g 4 o di i , b 8 .8 0 �, o i 7 r 414 g tr54 '49, g : 3 2 .0 4)) ..P., 3 "8 4 8 °' 3 4 .-' 43 TO w 0) 0) x a) 9 1 1 4-8 E g r 43 7 4 V . ''4.1°' 'C t� rj nb' 4) r-i 'ty n m 0 a'a vi iR' tai a !+ •r1 +� V fl M 4.4 $.rf f: ri . g x A 4 t. .2 ; .Hei --4t1 464 8 00 - 4 42,... .1 ti e. E 8 -4,--,i i a: § r_, a 0)0 - s ..1 5 8 It., 0 a r4 z VI 1-.1 • .49 or4 •S eo 4 4J c3 g I r mi' 0 co .r, i r' m w ► o ., a a Lit 0 ;r1 .4 2 i +51 ke 1.- 44 i Z to 1 .4°. :a 8 8 k) to V f6: V Pt) City of Fridley Acoountx Revenue (Continued) The posting copies are grouped according to bank deposits made. The copies submitted ter examination were Feed into bend/es intended to cover twelve months. The receipt forms were not in nu merical sequence within the bundles and there was some degree of overlap in numerical sequence between bundles. This made the verification processes of the examination more difficult and, therefore, mere cestlr. Genera]. Fund Revenue freaa► Licensee and Permits Revenue from licensee and permits was not classified in the general ledger except into the two main categories of business licenses and nonbusinese licenses. This made necessary a detailed analysis of revenue and cash receipts from these sources to present a proper classification of licenses and permits for this audit report and to verify the total revenue from these sources. 'Variations from requirements noted during the analysis of licenses and permits for purposes of classification were as follows; 1. Bicycle licenses from No. 601 through 1495 to date mere issued fOr a fee of $1.10 Instead of fee of 41.00 authorised by ordinance. Added charge is for cost of reflecto rised plates. 2. Trucks used in deliveries of bread, house to house, store, wholesale, and retail,are required to be licensed at $10.00 a year per vehicle under the proviaione of Ordinance No. 20, but this ordinance has not been enforced to cover a single lice e. 3. Ordinance No. 19 requires a license fee of $10.00 a yew per vehicle used in delivering 'milk in the City. Northland i1k Company trucks make deliveries on a city-.wide basis but that ccmpeey has not been required to obtain a Unease for any of its trucks. &. A charge of $1.00 was made for four duplicate dog liecseses whereas Ordinance No. 64 provides for a charge of $.50. w toi n 11 i ti t: ip• +.1 a 15 - r.1.3 ,, el 40 +� 4i 1. 1 l a , w1 W R> 14 41 p fl © �3 4'44$4 i 1 7.°. ' iQ, i0 a Q 1 A , E Ap � 91 44 tZ • Q ,eri rdi 0. • J0 0 44 Ir 0 OS Sri a U i w .. 4.1 10 H n U Ct. id) .. 4i w wi0 ; 088 0 IR .o , m 00. +aA 4 O 0H 0 .-4 O4, w N o 9 v 111 ■ m o N a ,6 Qf r1 v w S+ ., w '� i, 015 ,05 A , . !,4 • 0 .0 r-1 :d 8 § 7214) %44 j 1 �• 4► ►� Q 0 v c3 , ., 0y s Ph c c� N ° 4 10. ."4 •4996 d p • C'\ r d J 0� +.•r' Q l�d �y f� dpi b i 4C • 0 0 vi 44 1G 4-r a o 4 -co�! m +� 3, I 'C' i 14, t Q .a x ..7 • m , ee A. O r o m 4-1 •9 U + a6 CO p +3 wait +� 0 41 4r .� .,.4 WI Q 4, m up v t+, is 1 sli ! o S g Ez .0 . 0 li p 1 s $ ri Mare 's etN +' .'�'-roc ' " a v '� f+4 x i 0 0 $4 t: ■ -0, 0 el 14 10 0.. " t .1.$ .4:, $ '5 l 8 14 I'1 t r.,* m q . q gy�pp•'C1 03 1M 0 V 0 :3 ; P 93 5 ki ' pr1s s4V :4 Vol :11 .4 .5 .. , 0 ,..F4 .0 w i. d1! ihi 1ki1 � .-i t 43 Ei a' '400 o 4,4 i ••■ 02 f CO Q s © m H V k '� 0 0 1 T .0 del r-4 •.r,.1 1� U 4 9y p S v - p f Q © i� ► d @ 44 'd " i 0 47lr q igg ' 4 m � M2iaiiVi ,e UV ti to gld.51. 2 U\' a N ai o ". NI 11 t' 8 City of Fridley Accounting Orel Ind Revenue from Licensee and Permits (Continued) Subsequently other ordinances Imre passed on the subject. No, 57 provided for plumbing permits and fees and No. 60 was for gas-fitting fees, Then Ordinance No. 7O specifi- cally superseded Ordinance No. 214. However, there is nothing in Ordinance No. 70 apples to any permit fees. The errs more enable to find ow ardiaaracs or amendment thereof that provided authority to change =NY building permit fees, other than as provided in saes No. 57 and 60 previously referred to, for tits period from the effective date of Ordinance No. 70 on January 12, 1956 until the effective date of the sommibnat" Ordinance Mo. 102 on July 12, 1958. The City of Minneapolis Building nodes and its fee schedules were adopted by reference in i.t+y of Fridley Qraisimee AO. 102. Building permit tees charged during the period from January 12, 1956 to duly 12, 1958 were reported to have been taken from a series of heinderjtbnz memoranda schedule sheets, the originals of **Joh ware given into teepora'j custody of the diner wring this examination, Authority was not found for the amounts detailed on such aetnotemda. Z *• .: ..itureas • Payroll All payrolls are disbursed from the amoral 5'tmd, subject to appropriate reimbursement from other Funds. Distribution of payroll items is Lets on a iseorandum basis mbich varies from time to tin. This procedure makes difficult the task of tracing distribution of payroll costs to general ledger accounts. It is reooawmn3.ed that distribution of payroll items to the several City Funds be ,., ',e on a predetermined basis insofar as this is possible and charged currently direct to the proper fund or account. iihea a predetermined direct charge cannot be made, it is suggested that the distribution of tine be determined on payroll cost allocation sheets for salaried eampl+oyeees, and on time cards or time sheets for employees corking by fY`i City of Fridley Accotsnti , General Fend hors. -AWll (Continued) the meek or hour. It is further suggested that payroll distributions be prepared on permanent work sheets and that a summary of the results thereof be entered in the payroll journal for posting to the respective general ledger accounts. tures .. ital € a It is apparent that the allocation of charges to the general fixed assets group„in some instances, was made after the disbursement originally had been classified as an iten of current expense. Without making a detailed analysis of all items it was determined that at least $3,390.10 posted in the disbursements journal as current exposes has been later included with the additions to general fixed assets. Special Assessments Flooding Cometruetion Proj.ots The practice of making direct disbursements from one Fund or Account for another Fund or Account in the exact sit of the obligation .eJ.at to later reimbursement bas considerably h os the accounting for seal tains- actions, the resultant obligation between Funds, and the final reimbursement thereof. It is suggested that where possible disbursements be made from the Fund chargeable with such disburseseate. Also that the digits fron the funds be financed either from temporary bond limes, or lam seam temporary transfers from other funds or accounts, except from Sinking Funds unless such Sinking Funds have surpluses available for investment pursuant to statute. $4 .1) 43 in 00 ON O 4.1 4 8 c.1 O IA ▪ 0 Ch 41 To 4k rl 0$4 3 c: s r1.4 0 "IP 4 fp, •i 4 i 2 .0 g 2 0- .c... I 0 .0 2 y 1 i. 4 : st 1 I . ...., ,.., U s 0 1 i E i (.4 1 CV 414 el 4 I As 3 N. ,9 . . .4 143 6 0 . S 0 $4 ? '0 0 g r-I i S 0 4 0 4 0 . •• I W.- VA 4' ‘• 0 ',c 1:3 0 4 t 4' • Cr? •00 %. 4 H 2 1 1 44 8 .. cc.., cn VN 0 •r4 .8 1 . I ; 4v1 0. 4.4 C.- col r-f i • 90 ..., 40 0 ,Z o4 oJ It** Cm'. •• 0 $ rE4 S g. i 0 •42I kli i CM I C: r-4 Al -0 el .., f--, en ^0 8 ,u g tv 1-1 c, C ..i 1 0 V 2 4....-, t-.7.). "... 01 I lt, ul i° 's ..1 2,4. ' g3) 4),, 4. 2 .0 0 A4 it.; 0 6 w $4 i A CO 444 0 43 8 0.0 r-I O Cis ,s- 1 • 49 4., 3 0 6 4 0) VA. tO r-4 ts.. ...... I ,..., .4i 4 I 0 :- ..../ .5 II 0 4. 4 0 E, .$co "a 0 ...., t 1 0 .3 .0 rev? 8 '...r, i t., 0 - 0 i n o 1 g 1 t N es 1 o .1.1 • 41 CC 01 X. r4 f.d - 1 01 4 4° 3 2 i .2 v 0 0 .7.140 i 0 0 0 4:t .. 1 :DU i 49 1 '1 4 letj II i-06 2 sit 4 co 0 8 E 44 a 41 ci ,e, N.1 4.4 3 ,... 0 0 1 -■ ..... •O 0 T4 $4 0 1:1 .3 0 41 0 1.4 • 43 fi :r1I' 0 43 .49 r''t % 43g $1 • 14.rls : i ci 18. 1 I3) 48 1414 N g i 4 1 4 " 4 0 +3 43 +a 414 M k 4.2Ke 1.t fa) (4 0 g C't4 t.s;111 to• •Crill i 04 1 471.., 0 I xi 1 ciao: ciii ! or; 30 43 C3 le. cl CV 41 •IN 4.4'm E I:e 2,0 ; : : 7 4+:0 .' 14 +19: r! ill°L'e!ra ; 40 440 i CU r4 (el r-4 A 0 : : : I" g Ca 0 0 es! 1 a-s ti 4 O 4 +1 tA 7.4 2 to 01, CO _,Q) 0 r-, I a) "g . o 4 5 P4 0 CO , • r4 47:15 City of Fridley ccountjng Special Asseements Interest C 7ed to •racent Costs for Use of Proceeds to� Zs end Other. ntereet DeVhil 1 4 Sewer end Water Pro cot N 4 'anent, Fund Cons action Account Caneral Sinking Funds ,t,-..rary loan by transfers totaling $172,333.86 (Continued) 50,000.00 Oct. 15, 1958 to Dec. 31, 1958 1/2 months at 14 per atom 1416,6?, Total interest on temporary loan $ 1,843.90 1958 Sever and Water Project No. 13-1958 Isprovenett Fund„ Sinking Fund: Temparery bond issues totaling $120,=.00 - $30,000.00 July 15, 1958 to Dec. 31, 1958 5 1/2 months at ta per same $ 550.00 $90,000.00 Aug. 15, 1958 to Dec. 31, 1958 4 1/2 months at 14 per awe* 1,350,00 --7:-/ta bond issue - 5330,000.00 Nov. 1, 1958 to Hey 1, 1959 6 months at 4 1/2:4 per MUM Total interest on proceeds of bond issues 9 325,OD _ Total 1958 Sewer and water Project No. 13-1958 laprovenest Fund Construction Accoant 11468-r 30y4er and 'Water Pro ect No -14 " .aeet t on Account 1958 Sever and Water Project No. 1444958 improvement Fund, Sinking Fund: Temporary bond issues totaling $2610030.00 6,000,00 M . 15, 1953 to Aug, 15, 1959 1 year at la per azalea $ 21000 40d30.00 Sept. 15, 1958 to Sept. 15, 1959 1 year at 41 per arum: 300.00 Total 1958 Sewer and Water Project No. 14-1958 Improvement Fund Construction Account 11040.00, City of Fridley Accounting Special Assessments Interest ed to I, r t is for Use of Proceeds of issues n. Other M (Cootine ) Interest Char t Fund .Aoeott and Pro ect e rr r Ir rrrrr.rw+i. 25I S ■et r i Fond General ss r fiction Account Sinking : Use of equity in checking mount, 1/4 250.50 _ Surfacing Street urf Improvement F , Simking Funds Use of equity in checking account, 3, 751.19, Foregoing is for prorate of improvement costs t25,673.16 Less t charge 1,0014,99 2771.17, $214671.17 for 1 per ath per a as 06.6.85 t $15.11 III $1,001.99) Total 1958 Street Surfacing Improvement Fund Constructien Account p 141.99 The interest charges far ms of other is based on use of the respective Sinking Fundss equity in the checking account while the Constructica Account was expected to be without°t s. Some of these charges g inequitable, others inequitable c is provided or the s t roll is adopted at a data earlier than originally estimated. In eE number of instances interest was charged for periods s well into the 1959. In the cam of the - issue of t3300000.00 interest was charged for a period of six months from November 1, 1958 to May 1, 1959, in which instance the 4..la4. issue later - actually dated January 1, 1959 and the sale transaction actually Go, on January 21, 1959 when $3250000.00 of the proceeds ived. The additional S50000.00 ems 1 ; i .0 44 M 3 3 8 4 I i 'i I 4 A liili 4 g 4"' t LS ° i 1 — 1 1 fill4 4:9 1..asg i ; 1 1- ill fi 11 1 v. 0 Air hE: : t X11 IA IhIRHI $*, 31 f - S 1 $ i ii! 1-11.4 .11 sl IA ; . .! 8 .F., $ i it 420 / 10 ,11 -14 . 2.4t ..117,0 ° . .0 ; -, g 4 c1 1 ' « i t Irs : 14 .244 ; .,., I t tr.' 5 1 I 0 1 8 i ;1 14% V g 'a-0 .31,as : 1.4. Tkikil : 1 1 a $1 g t 4 i V — plIi$ 3488b t I 40' ; in I i .., is . m ta . 0 0 v 11 o pis : 1 w _ : 5 444 8 . pi 4 ! ! / ft, J.. City of Fridley Accountim Special its Assessment Rolls, (Continued) These cards contain descriptions of the property, the amount assessed against the property, cancelLatiens, collect ion, certifications, and the deferred balance. Such cards are Bleed by property descriptions and not by assessment roll. Assessment rolls showing all deferred installments, without interest, and the total principal of the roll were prepared tar all completed 1958 projects and adopted by the Council during the year 1958 and subsequently. It is planned to continue this practice. The rolls should also show interest one each installment if the Council determines to have the City Clark certify the entire roll to the County Auditor upon adoption. Adopted Roll not Certified to County Auditor. On October 31, 1957 the City Council adopted a number of special assessment rolls including one far Storm Sever Project ?do. 3. The resolution included the provision that the platted properties benefited by construction of Storm Sewer Project He. 3 are not to be nossesseds at this time but that the amount of future assessment* on these properties shall be above on a list which is now on file with the *City Treasurer.* The list of future assessments refearred to, totals $9,078.93 of principal. This proposed assessment was not recorded in the ledger because its certification was withheld epos specific instruction by the Council. The project was completed daring the year 1957 and the cost thereof was transferred to general fixed assets during the year 1958. An assessment roll showing the future installments as spread over a reried of twenty years hes not been prepared. •Q.i .ZSJtii JO a soj agSOp sq uT sopao TgooT3ojotnJgo uT se *flea so ITTIpolqacmers sq moue ' Jnoo 041. 4040.10q sawn 0E Inning* sq a2puf ;0 oaanlauRTs G mproaj SuTaaq 'z 'arms d7Ta # amp. U04; Ousqo aqq ,To %tmows air r Sys aq clams ascur Tpxo r samulaajaa pus woo'J aura £q past owaog '" 11,01 was sT II 'eswr'Tave t*DT.aato apTozd PTA it r peg a mbbSJ su3 Avro aqq lam wag at, 'gm sTq't Tp "'. auto ' Leo fq sago uT pound aq panyconnal rtmaaa, Jo; avitsoa4 paw 4aw.ofilur Emma 'spaocat uollinoTa oupluq 4aquaaqTamoo 't 10Taava So s ec-mT1.sao InuprEduoa Jo eaO 1, nu000a 0q1 1eq4 AMOMOVOU NOM 11 ZTpaa Tampa aqq. Uo suop eq moo von Az* asoxsr, 'sa std o 4Tpaa ,toj pa4us2104d WOK sT op o redToTacw aqq 3 o qauddre uT spzoas i ittCUONDN gotta iava pue inexzma 1=0 o 4A010 !©p T,dT3Tu'{ emus 2u S 'maw aT we Pagvu3isspaa sue Pats quawaaaagy IaToodg ' ,w zo sq,2 •uoTqdmapaz ggap JO; aagvuut* ammo; pas nom uGTlsclmuoo .so; etq*Ifia<* 00011; r s* ps'P' AZp Ica a4749ft LZetO g3Tga aT paar WOU1229Vey repOdS ripUT2VJO sacia0; .qq 11104 Ps *Ja* E '©R %Daccs(' camas =r5 JO slaw quameacadal wogs aouv tq ate. uT papuTouT gou sT WGZO'6$ Jo woos, sq,2 'sp q aaee put AA110q EUT*TV srsactso £gssdo ul aq 114ss4.oad J oaavoaq pop ad aTlutjapuT au .ioj ucTIvoullaso ar pahvtap II3O ANA vitql pactoSuT tJut ajann ez 00"71000) .I04' r 24tm00 r PIufl 10u iii P01d0P1r 04 TrPecIS latpi.A Jo 1470 City of Fridley klunicipal Court Clerk of Court Dockets and Case Files (Continued) 1 . Entries in the dockets should be properly dated. 5. Instead of filing records supporting the dockets by type of record such as, complaints, warrants, etc., such documents should be filed in individual ease envelopes. 6. The Court should receive and refund bail money in accordance with H.S.A. Section 629.53. Reports to Public Officials Certificates of conviction for violation of any law regulating the operation of motor vehicles were found on file except for ten Highway Patrol cases involving nonresidents. I.S.A. Section 171.16 requires that convictions for violation of any laws regulating the operation of motor vehicles by any person shall be reported to the State Commissioner of Highways. Deputy Clerks of Court The written evidences of appointment of Deputy Clerks of Court were not dated nor signed by the Judge. They were issued over the blocktype rubber stamp of Judge Johnson in the name of the Village of Fridley, by Vera 01Flanagan, Clerk of Court. It was determined by the examiner in discussions with the Clerk of Court, that neither of the Deputy Clerks of Court subscribed to oaths of office and that neither of them had furnished bond for this position. Because the Deputy Clerks of Court are not covered under the public employees' blanket position bond for any moneys in their custody for the Court, and since they are neither qualified to be, nor are bonded as, Deputy Clerks of Court, there is no protection for the Court. City of Fridley Mm .tot l curt rrw rr �rw Depxtj Clerks of Court 1,pertn1,2esnt aand Qualification (Continued) Appointments of Deputy- Clerks of Court are subject to the provisions of M.S.A. Section t}88.11. municipal Court and Police Department CommAmeatt Release, and Care of Prisoners In an attempt to determine the City's "Liability for the care of prisoners committed itted to other jails and to determine how much money should have been collected from or for prisoners confined at the Fridley jail under the so-called Huber law, N.S.A. Section 631.425, it was necessary to work from the docket pages to accumulate the identities of all prisoners who bad been sentenoed. It was revealed by the examination that there was not maintained ntained an adequ►ts jail record to substantiate the amount of money due and received far care of prisoners as well as time served. It was also ooncluded that it was £:# ssible to work out any details on moneys collectible or collected fros prisoners committed under the so-called Huber lax. The records available consisted of memo entries on the back of the jail cards. Two different interpretations of such records were given by the same person on two separate occasion. and for that reason such records as were available were considered inadequate for audit pwrposess. Police Denertment. Cash Because of inadequate identification of waney, named as both bail and fines, received by the Clerk of Municipal Court it was necseesa y to crake a rather ‘4,, City of Fridley Police Department Cash (Continued) thorough examination of records in the Police Department. This was to determine exactly with how much money, and for which defendants, the Clerk of Court should be charged as coming from the Police Department. Examination of police department fiscal records was complicated by the fact that: 1. Receipt forms often were not issued in numerical sequence, 2. Frequently carbon copies and handwriting were illegible. 3. Receipt forms were prepared which lacked adequate identification. 4. During one period the supply of receipt forms was exhausted and, if receipts were issued, no carbon copies were prepared and retained. The examination of the cash records of the Police Department indicated that the persona mho were entrusted with the details of receipt and transmittal of prisoners' bail money did not exercise the ordinary precautions Which are imperative in the handling of public fends. Of a total of $35,359.714 of bail money received, $1,4148.00 was received without issuing a receipt, and the sum of $7,228,49 was transmitted to other jurisdictions without obtaining receipts therefor. It is recommended that: 1. Fine and bail money should be handled only by the Clerk of Court or by a duly appointed Deputy Clerk of Court. 2. Bail money should not be accepted by the Police Department of Fridley for prisoners of other jurisdictions unless the person accepting it is also a duly authorised deputy clerk of such jurisdiction. 34 City of Fridley Police Department (Continued) Accounts Receivable In auditing the records of the Municipal Court it was observed that certain items more properly a part of the Police Department are being recorded informally by the Clerk of Municipal Court. As of December 31, 1958 the following items were due to the City of Fridley: Care of Prisoners Drunkometer Tear Due From in Jail Testa Total Paid Yillages: Blaine 80.5o $ 75•00 155.50 1959 Circle Pines 7.00 7.50 14.50 1959 Lino Lakes Balance from Dec. 31, /956 7L52 Not paid Total LEN.A...1= The total of $177.50 is included as accounts receivable in the General Fund balance sheet included in fthibit Q. Fees Earned as Process Servers 'ees earned by salaried policemen as process servers, usually while on duty, were turned over to the Chief of Police and held by him in a separate fund. A separate accountinc of such moneys was not made to City fiscal officers. The amount of money received from this source and the year received is shown below: Year &nded December 31 Amount 1954 76.60 1955 188.00 1956 172.00 1957 202.00 1958 154.00 1959 to June 18, inclusive 110.00 Total Received ; 902.60, t 5 .0 d i 41 I I i a E. 12 , A .1111: gi V I • ... 1 4 A 49 .3 i i I . I . tj 0 Si .4 7■ 1 1 3 3 $ • 4 4 r s z re 13 'i i i a 1 A <-1. ig •.• I $ 5 li t 3 • a , 1 i 1 A V I • V 3 44 0 1 el $ g 44 0■1 r4 0 a `K a g ,4 0 ; likit a 41 I .7. i *Tiliv 144P4 ,P. a `' 11 Au . I a 4 . . e 11 4„ 1 1 'to I ; .9 I g: b 114 9 1 E 4t° tr41 1 4- g. vi 0 '4 44 0 I 4 0 ZZ)4 5 ? 0 44 +1 Itg :111 ; 11 44 .4 R4 1 i 5 i (i), . * .4 4 1 . 1 q 4 81 A 1 v * At In ..../ 1.11 sta l'... 1.4 NC ; I " City of Fridley CIa - (Continued) is done by a person ha.ving the title of real and personal property appraiser. ell hoids these various i simalteneously pursuant to authority granted by the City Cater, Sections 6.03 end 6.04, and the City Council. As aesessor he is responsible for determining the valuations against ehich taxes are levied. As Clerk he is is full charge of all ti ag control functions. As Treesurer he is in full charge of and is responsible for all Treasurer-Cashier custodial facetious. W : ver the duties of accounting ecatrol reactions and of cash custodial functions are eoncentrated in one office the system of internal control is . The accounts receivable boo par also serves as cashier except tegorarily absent. A weakness ss in the system of Internal control else mists in this of operation. It is recommended that accomatim control duties and cashier duties of all personnel subordinate to the Cleek-Treasurer be divided among his employees in such a way that no one person win be responsible for both control and cashier-custodial functions or duties. Claw Policemen's is r =r_,.:, x: - is A aorta P4 ice Paseo o ' The City paid 1958 dues for indivi to Police Peace Officers' Association . the year 1958 in the total amount of $25.00. Neshership daes were paid for five polio , the Chief of Police, and tbe City Clerk at 334,00 each, and for the City Mayor and City Manager at $2.00 each. Specific authority for the payment of said membership dues was not found in the statutes or in the City Charter. City of Fridley Double .�4 em satiou to Ci - .„ ' ; Volunteer Firemen The day force at volunteer firemen consists chiefly of fall-base City .loyeees who are on regular salary, These men are paid $2.00 by the Volunteer Fire Dot for each fire call answered by they including calls answered while on paid time of the City. The City reimburses the Polu nteer Fire Department for such payments to firemen. This practice results in double oration for the same time. This department is not aware of any authority which permits double compensation to be paid to a City employee for work performed in two capacities. Joint creation Boar. Minutes Form The minutes of the Joint Recreation Board are handwritten or typewritten on plain loose sheets not pinched for binding, The sheets for the minutes of each month are fastened together with a paper clip, and filed loose in a file folder. It is suggested that all minutes be written in ink, or typewritten, an lie-leaf . .-tss, punched for b : , „# kept in a suitable binder that can be pertly locked when filled to capacity. Contents The minutes of the Joint Recreation Board do ant reflect the actions taken by the Board. The minutes ihould be a aosplete record of all bushes transacted by the Joint Recreation Board. City of Fridley d3. Volnn 'a Ltel f is Orgenieetiem The Fridley Volunteer Firemen's Relief Association use incorporated under the lams of Minnesota end a copy of ite Articles or Incorporation was filed in the office of the Secretary of State on ettober h,, 1951. Finnnoiel Condition The , eial condition of the Special and GeemealFemds of the Fridley Volunteer Firemen's Relief Association on December 31, 1958 is sheen in the ColbilmieSsaence Sheet, Sehibit s4. The financial activity in the Special and General Funds during the year ended December 31, 1958 is presented by source and purpose in Statements offemeipte and Disbursements, S. ale Gel end Q-2. reseatotively. The Secretary of the Association* as in the peat, did not keep financial records pertaining to fund receipts and disbureamts of the Aviation. The Sveuvearyle date stated in Section 3 of Article I of the BYE of the Association* in part tolloest It shall be the duty of the se . . . to keep a correct secount of all moneys received and disbursed by the association. . . . The a of l be at all times sub,lect to k 'action by any member of the board of truetees or by the public e: . er of the State. Moneys in the custody of the Secretary, counted by examinare on March 18, 1959, eere received by the Secretary, luring the period fronJanuare 2, 1959 to March 17, 1959 and .:.,. at that tine not yet been turned over to the Treasurer. Article I, Section 3 of - of the Association provides that: The semmeWue, stall tarn over all moneys received by him to the treasurer within a period of ten days and ll obtain a receipt. City of 'ridley FridlsryolunteerFireaen's Relief Association Secretares fluty (Continued) Receipts are not obtained by the nocretary. elides were paid currently and presented to, and allowed for payment hy, the Board of Trustees at a later meeting without indicating that such allowance was a ratification of payments already made. It is provided in Section 3 of Article I of the Bylaws of the Association that: Ho shall examine all claims against the association and ascertain and report to the board of trustees whether or riot they are proper and correct before allowance thereof by said board. Claime should not be paid until after allowance by the Soard of Trustees. The minutes of the meetings of the Board of Trustees do not show the resignation of Harold Beckman as Secretary or the appointment of Thomas P. Kelly as his successor. officers' terms expire on the first Tuesday in January, or on the second Tueneay in January when the first Tuesday falls on a holiday. Officers were not elected for lack of a quorum until April 24, 1958 and March 16, 1959. The minutes do not contain a record of the meetings adjourned for lack of a quoram. Article I, Section 3 of the Bylaws regairess It shall be the duty of the secretary to keep a correct record of all the meetings of the a-sociation and of the board of trustees and of all business transacted by the association; . . . Treasurer's Duty The aserer dc' s not iesae receipts for money received by Mn directly or from the Secretary of the Association as required by Article I, Section 4 of the eylaws. 0 City of Fridley /ridlls VOluuteer F •aa Rolle Association Treasurer's L'u'g!' (Continued) It shall be the duty of the treasurer to reire and receipt for all moneys belonging to the association, . . . The treasurer shall aake out and deliver to the 9eicretary a receipt for all moneys received by the treasurer nhether paid through the secretary or not. It is suggested that the receipt forme to be used by the treasurer be in triplicate and be nuebered consecutively. by the printer. The original should be given to the pa er, one copy to the Secretary, and the bound copy should be retained by the Treasurer and preserved as $ pereaeaat record. November 5, 1959 Public Examiner g+l Ih CITY OF F .IDLEY c G NIZATIcI Tern of Office Empires Year Ended December 31, 1958 Elected: City Council - Mayor • Frank C. La Grange 1960 Councilmen - At Large - Glen Johanson 1960 First Ward - V, M. Nagel 1961 Second Ward - Raymond E. Sheridan 1959 Third Ward - Bernard Wolke 1961 Municipal Judge - Elmer M. Johnson 1962 Special Judge - George Norton 1962 Appointed: City Manager - A Clarence E. y Indefinite Acting City. Manager - ?lam C. Brunsell, during absence of amity Manager Indefinite Clerk - Susanne Miskovic, resigned December 11, 1958 Acting Clerk Marvin C. Brunsell, appointed December 23, 1953 Indefinite Treasurer - Marvin C, Brunsell Indefinite Assessor - Marvin C. Brunsell Indefinite Real and personal property appraiser • Bay L. Ernest, appointed March 13, 1958 Jan. 1, 1959 City Attorney - Andrew gohlan Indefinite City tngineer - Harry Iirohman, appointed April 15, 1958 Temporary Municipal Court - Clerk - Lu'verne H. O'Flanagan Indefinite Joint uecreation Board - Members - Appointed by Council - *`illita Net Dec. 31, 1958 William Ghuir Dec. 31, 1958 *Glen Johansen, resigned effective January 1, 1959 Mrs, Dorothy Berger Dec. 31, 1959 0% 0. $ $ $ $ '4 r4 S 404 92 44 oh 4. 44 orf 4. 4. 44 4 4 -111 .h g 4444.4 el el 0 • • 41. 4.• r4 r4 r4 r4 4-4 r4 m . • • 0 E-1 0 trl A A' A A A A Ai 41 R A- i hr. o 0% tr) 414 14 4.4 144 i . . • 14 8 ,c, 4 i. ..) . 5 4.3. r4 44 r-4 i 0 t) ri tri 2 I., 4.1 0 P 4 03 ,00 c...14-. .. g "1 M M r.. C, r$ ° § -di II A P A tg A' 0 t ,c3 435 8 CI) ..Nd • r-4 r.4 1.4 r4 1 ig •,1 a 0 4.' 0 -r- r..4 rg ot 01 ,-+ P • 1 ..-7 '.:1 -14 I t" IN ,. m r-4 , -4 $ rril 0., s * .0 C a r4 r-1 r-4 r4 V. Le 0 /0 4) trl '. I e 2 I 4, A . ....--. tx i R 11 1 isl i c, 0 I 1 t. 0 bp F-• .0 ,4 *.--"IzIn ."0 P`2 c z 0 I b 1 • 0 v 7.1; .6.'43 a -L . • '-a 14 es a $4 0 t 0 0 b-4 -0 43 fit • I C C eg •..54 t 11 rg Sa Ma ./ eoes4• togco * • • 0 p • o to ..4 •-0 z I • ffi I gl ,..4 _._ 1., m, a -r• 9 fi co r—t 0-3 0 h P r4 .ri " .-.11r4 +3 .1a ?"1Ari $4 — ED OWONC;t t.jetjr3 $40 0C P.:1 .a.. t, %.• 7,-. 0 t) 00 , r...) 4 0 ,-,.., gi ,-4 0 +3 13 til P.* E 1 0 0 0 0 'V - 4 g 1 CI '34 b el .1C (.4 8 °E.Ci4 •=4 44 cn E.4 3 44 P4 .8 u) 8 4.4 .E, 4 i•-•c) ,, .. ,.:, z 11 ,.:: :4 a t E r-i V ° D ,-1 R LI gt .4 E-1 E 4A fll -rt: CITY OF :FRIDLEY Term of Office Expires Current Year (Continued) Appointed: (Continued) Aeseseor Marvin C. Bru sell Indefinite Real and personal property appraiser - r ay L. Ernst Indefinite City Attorney - Andrew K hian Indefinite City Engineer • Harry Kirchnan Indefinite Municipal Court • Clerk - Lue K. O'Flas3agan Indefinite Joint Recreation Board - Members - Appointed by Council • *Raymond E, Sheridan - Chairmen Dec. 31, 1959 Mrs. Dorothy Berger Dec. 31, 1959 Kenneth Hamner Dec, 31, 1960 *willian Milcarek Dec. 31, 1961 - Appointed by School Board - *Donald Melton Indefinite Mrs. Herbert Bacon, Jr. Dec. 31, 1959 William see, appointed January 27, 1959 Dec. 31, 1960 Officers - Chairman Raymond E. 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