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1949 City of Hopkins, MN Annual Financial Report OFF , , Cep R y FINANCIAL STATEMENTS CITY OF HOPKINS - MINNESOTA December 31, 1949 ALBERT E. LARSEN CERTIFIED PUBLIC ACCOUNTANT 1010 FOS HAY TOWER MINNEAPOLIS FINANCIAL STATEMENTS CITY OF HOPKINS - MINNESOTA December 31, 19+9 --ooOoo-- I N D E X Page COMMENTS 3 COMPARATIVE BALANCE SHEET 7 FIXED ASSETS 8 CASH RECEIPTS AND DISBURSEMENTS SUMMARY 9 BONDED INDEBTEDNESS 10 GENERAL REVENUE FUND 11 POLICE FUND 16 MUNICIPAL COURT FUND 17 . PARK FUND 18 MUSIC FUND 19 FIRE DEPARTMENT FUND 20 POOR FUND 21 LIBRARY FUND 22 GARBAGE COLLECTION FUND 23 BATHING BEACH FUND 24 RECREATION FUND 25 PARKING METER FUND 26 WATER FUND 27 ROAD AND BRIDGE FUND 29 SPECIAL ASSESSMENTS - BOND a .lam: I11TE E$T .FUND 31 SEWAGE DISPOSAL FUND 32 SEWAGE DISPOSAL TRUST FUND 33 PERMANENT IMPROVEMENTS REVOLVING FUND 34+ INSURANCE IN FORCE 35 --oo000o-- • ALBERT E. LARSEN CERTIFIED PUBLIC ACCOUNTANT 1010 FOSHAY TOWER MINNEAPOLIS May 10, 1950 Members of the City Council, City of Hopkins, Minnesota. Gentlemen: We have examined the books of account and record of the City of Hopkins, Minnesota, for the year ended December 31, 1949 and submit herewith our report; together with the accompanying schedules as indicated in the index shown on the preceding page. Our examination was limited in its scope to the checking of the recorded cash receipts and disbursements. We made no attempt to verify the correctness of the vouchers or recorded entries by correspondence or otherwise . All receipts issued for money collected and all vouchers for money disbursed were checked with the entries in the cash books. Money remitted to the City by the County Treasurer waschecked by reference to remittance forms submitted by the County Auditor. All recorded cash receipts were traced to the bank deposits . Cash on Deposit of the various funds was reconciled with the bank statements after giving effect to the outstanding warrants not presented to the banks for payment as of December 31, 1949. Cash funds of the City amounting to $62,022.83 on December 31, 1949 were on deposit with the following depositories: Northwestern National Bank of Hopkins General Fund $ 4,o84.68 Road and Bridge Fund 8,151.43 $ 4,066.75 Northwestern National Bank of Minneapolis Sewage Disposal-Trust Fund 4,515.65 First National Bank of Hopkins Water Fund $13,987.48 Special Assessment Fund 573.62 Sewage Disposal Fund 5,000.32 Permanent Improvements Revolving Fund 42,912.51 61,573.93 TOTAL CASH - ALL FUNDS 02,022.83 -3- We examined the U. S. Savings Bonds in the custody of the City Treasurer. These bonds were acquired at a cost of $28, 500.00 I and have a maturity value of $35,000.00. The bonds are a part of the Sewage Disposal Fund. U. S. Treasury bonds in the amount of $50,000.00 and cash amounting to $4,515.65 of the Sewage Disposal Trust Fund were checked and confirmed by correspondence with the Northwestern National Bank of Minneapolis, trustee, of the fund. We note that the official publication of the financial statement of the City of Hopkins for the year 1949 includes in the fund balance of the Sewage Disposal Fund an amount of $40,000.00 representing the sale of Public Utility Revenue Bonds. These bonds were sold to Allison-Williams Company and were validated on December 30, 1949. The proceeds of the sale, however, was not received until 1 January 4, 1950. We are, therefor showing the $40,000.00 as an acc- ount receivable on the balance sheet rather than cash on deposit as of December 31, 1949• It is also noted that no reference is made on the published financial statement to the Sewage Disposal Trust Fund. The records of the Water Department were checked and found to be in good order. An ordinance adopted December 4, 1945 provides that 30% of all sums collected from the sale of water shall be divert- ed to the Sewage Disposal Fund. No allocation has been made of the collections since July 1, 1948. We reconciled the unissued dog tags and bicycle licenses on hand with the numbers purchased and sold. Expenditures amounting to $333,614.98 were capitalized during the year and charged to the following Fixed Asset accounts. Water Mains $ 31,225.56 Turbine-Well No.1 4,917.54 Chlorinators 4,842.00 Storm Sewers 89,475.69 Sanitary Sewers 161,554.07 Sidewalks and Curbs 22,865.47 Ford Sedan-Police 1,731.05 Caterpillar Motor Grader 10,809.00 Caterpillar Snow Wing 908.00 Chevrolet Garbage Truck 5,286.60 $333 ,614.98 -4- Equipment which may be considered as wasting assets such as additions to the office furniture and tools, pumps, motors, etc. , have not been capitalized. The records of the city do not include any ledgers whereby cumulative accounts are kept of the investment in fixed or permanent assets. Such being the case it is obvious, that if such items were capitalized each year it would be impossible over the subsequent years to identify the items that become worn out or retired. No provision has been made on the accompanying balance sheet for special assessments levied but not yet due or paid. This omission is in accordance with the practice for prior years in not setting up the amounts of Special Assessments Receivable. All warrants issued in payment of bonds redeemed and interest paid were examined. The bond ledger was checked in detail and found 1 to be in balance with the bonded indebtedness schedule included in this report. The maturity dates by years of outstanding bonds at Dec- ember 31, 1949 are as follows : 1949 $ 1, 51+0.96 1959 $ 31+,500.00 1950 35,158.99 1960 30,500.00 1951 78,658.99 1961 17,500.00 1952 76,658.23 1962 17,500.00 1953 71+,510.23 1963 17,500.8® 194 70,239.23 1964 16, 500.00 195 70,239.23 1965 16, 500.00 1956 70,239.23 1966 3,500.00 1957 66, 500.00 1967 1,000.00 1958 66, 500.00 1968 1,000.00 TOTAL BONDED INDEBTEDNESS $766,245.09 The bonded indebtedness of the City increased $96,481.97 during the year ended December 31, 1949 as shown by the following summary. Bonds Issued 1949 Storm Sewers 480,000.00 Permanent Improvement Revolving Fund 50,000.00 Public Utility Revenue Bonds-Sewage Di sposa11+0,000.00 TOTAL BONDS ISSUED - 191+9 $170,000.00 Bonds Paid 1949 73, 518.03 Increase in Outstanding Bonds $ 96,1+81.97 -5- I II The First National Bank of Hopkins and The Northwestern National Bank of Hopkins are the designated depositories for the funds of the City. The collateral security provided by the banks as of Dec- ember 31, 1949 is as follows : FEDERAL RESERVE BANK RECEIPT NO. AMOUNTS First National Bank U. S. Treasury Bonds 16380 $40,000.00 Northwestern National Bank U. S. Treasury Bonds 16398 20,000.00 Additional security in the amount of $5,000.00 for each bank 1 is provided by the banks ' membership in the Federal Deposit Insurance Corporation. On December 31, 1949 the amount of City funds on deposit with the First National Bank exceeded the amount of collateral sec- urity by $28,470.20. We are including in this report a schedule of insurance in force and fidelity bonds on officials and employees. The files and records of the City are being kept in a neat and orderly manner and all data and documents requested by us were readily made available. We examined the minute book containing ordinances, resolu- tions and proceedings of the City Council. Yours truly, 1 -6- CO IN • • H 0\ co .f • k1• M �' Os 0' M tH \O CON 4CO \O N • N H Nom . O H r 0 IN }} O CU.j' N 'O '0 C N DO l0 O\ H Os II • H 1 H H '0 NO tm M � O M n^ H H 0 w 0 CON 0 0 H N LW? A N NH M0 0 01 1 0 N M H \O COLO W CO H N- 4H H H Nw OD M2 a H O+, of p " Im O'd b G.1 H H w 00. 'd H H W 4� 0 - A wqz uW w H td+3 4 a M w �0a. '0 a a. a�H A H 0 A Ca H O N'O Men MN N M 0 0 0 O O 0) Its NM 000M00HCO 0• .- I0 0 CO • Mg 0 MO'M[-CO N. � MO OI O 11�NN1n,-�\OH 0 00 0 0 0 ' `.O '0 0' lt�\p H lNlnao aO ^O 0 0 • O� M H MHN H.-1- CO O, '�.# H 0 0 CO N CO M ON 0 O\kN N- M 'O 1t 0 0 0 H 4- IN i INHA-IN±..t 1t N „# I ,j- 0 0 Q7 M O I CO CO CO'-O CO M In N N D N 0 0 0 4- N N 4- ckl 'O M C' 11(\M CHO 4- IN 0 0 H ^H N-cfl N sO ON 10 r-I M COO CO W H El H NH H N O M 0 1 = H 44 H4 000CD MN NJ'0 H '00 O O 0 CO N O 0'04.4-'.0 M'D JO CO O O 0 O O 0 CO M N I (x� O N.rl M O In N N 'O O x'00 O O 0 CO l- • 'O CO A IN c0 Ot1Hi H 0H O �O MC) N o H M o H P. W 0.w H 2: 21 M # A-_1- ,til .Ham# 444 Xpa COin O H H to H CO 'd E 0 4) CO +' (N. CO COqa. p p › - 'd N r CO Cl) w 'df•'0v00 .y 0 • CO E m C N Z 0 H awi H .O CO 0 H H Z .aall 0 0 m EHH Oro F El U m N H a 4' 0 '4 EWNnid0 0 cn co a dW H Da OO a H H (y '3J '0 01 OOel F-1H 0 P. H E N W '0 H v1 A.W r-�COa0 CO,-I I CO +i,-1 0 . HE,bPa�,r4,qi+'� 'di CO m AA H yy{{ H 0riAA WH-I 0 0 4 d) N EC 0 M boC$.1 ni ncd 0 eo occ'4 E Ci CI E• 3 0 .4 va O 0NN'd0cdgdF3d WrI H CO 0 W ida� d0) 33s~a +,H CO mva A Ci M a~041100.000 0 C H 0 CO of c000Cavaa U .4 5 D w U 6 H G4 FIXED ASSETS CITY OF HOPKINS - MINNESOTA DECEMBER 31, INCREASE 1949 1948 DECREASE City Hall, Land and Equipment $ 23 ,575.40 $ 23,575.40 Park, Playgrounds and Equipment 9,286.98 9,286.98 Fire Department Equipment 17,561.72 17,561.72 Road Equipment 15,387.43 15,387.43 Sewer System 488,179.99 398,704.30 $ 89,475.69 Library 4,566.37 4,566.37 Sidewalks, Curbs and Gutters 65,628.02 65,628.02 Streets, Paving and Roads 101,709.55 78,8)tlt .08 22,865.47 I Street Lights 10,827.38 10,827.33 Water Plant and System 312,947.20 271,962.10 40,985.10 Chevrolet Truck 996.09 996.09 Dodge Truck 3 ,392.95 3,392.95 Garage-Old Gas Plant 13,432.32 13,432.82 Garbage Truck 1,592.50 1,592.50 Ford Police Car 989.19 989.19 Radio Transmitter -0- 650.00 650.00 Park Property-Leathers 2,000.00 2,000.00 International Truck 2,595.96 2,595.96 Sewage Disposal 267,703.12 lO6,149.05 161,554.07 Ford Police Car 1,731.05 -o- 1,731.05 Caterpillar Motor Grader 10,809.00 -o- 10,809.00 Caterpillar Snow Wing 908;00 -o- 908.00 Chevrolet Garbage Truck 5,286.60 -o- 5,286.60 TOTAL FIXED ASSETS $1,361,107.32 $1,028,142.34 $332,964.98 -8- CASH RECEIPTSANDDT BURSE NTS SUMMARY CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 BALANCE CASH CASH BALANCE JANUARY RECEIPTS DISBURSED DECEMBER 1 • ....1.3_19L2__ 1949 TOTAL 1949 31, 1949 1GENERAL FUND General $ 2,901.59 $141,086.22 $143,987.81 $134,498.59 $ 9,489.22 1 Police 1,310.63 24,688.32 25,998.95 22,923.83 3,075.12 Park 648.81 7,692.34 8,341.15 6,765.27 1, 575.88 ' Music 380.38 1,528.89 1,909.27 1,070.00 839.27 Fire 1,369.57 9,834.29 8,464.72 10,411.97 1,947.25 Poor 5,466.99 377.68 5,8701 .67 4,995.91 848.76 Library 258.70 3,294.62 3,035.92 4,381.59 1,34567 Garbage 2,973.01 15,836.85 12,863.84 18,620.27 5,756.43 Beach 1,038.35 617.08 421.27 3,867.11 4,288.38 Recreation -o- 1,500.00 1, 500.00 ' 661.00 83 .0QQ Municipal Court -0- -o- -0- 1,126.08 1,12c.00 Parking Meter 2, 539.73 7,095.15 9,634.88 .64 1 7,753 ,881.24 TOTAL GENERAL FUND $ 7,608.50 $213,551.)01 $221,159.94 $217,075.26 $ 4,084.68 Water 3,358.12 47,869.89 51,228.01 37,240.53 13,987.48 Road and Bridge 5,998.40 50,947.13 44,948.73 53,100.16 8,151.43 Special Assessment 56.59 75,087.69 75,1)+'+ .28 74, 570.66 573.62 , Sewage Disposal 6, 568.45 173,070.39 179,638.84 174,638.52 5,000.32 Sewage Disposal Trust Fund 9,333.47 126,217.09 135, 550.56 131,034.91 4, 515.65 Permanent Improve- ment Trust Fund 50,815.53 61,901.71 112,717.24 70,704.73 42,012.51 Withholding Tax -c- 4,475.30 4,475.30 4,475.30 -o- Retirement Fund -0- 1,621.72 1,621.72 1,621.72 -o- Change Fund -o- 50.00 50.00 -c- 50.00 TOTAL CASH - ALL FUNDS $71,742.26 $754,792.36 $826,534.62 #764,461.79 $62,072.83 -/- II co 0 X00 00 0 00 00 00 00 0 c0 M 3- '.O 0 0 0 0 0 O O 0' ,# .fi )t' L1 0 0 0 0 0 0 0 0 N O D\ O O O O O W M M O O O O O O O • )aN 'z. 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P. • A O P +3 H 0 c) w Cl 0 1�a a . a a) co ci en co o z ° e 1-, a) c0 — - — _____ RAT, REVEN[LTF, F TTS WILEELE.E.C211)2§._AND _DISBURSEMEri S CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASE 4RECEIPTS Tax Collections 429,437.40 Candidates Filing Fees 55.00 Rents - City Hall 230.00 Licenses: On Sale Liquor $8,000.00 Off Sale Liquor 702.00 Non Intoxicating 906.00 Club Liquor 300.00 Soft Drinks 139.00 Amusement Devices 711.00 Gas Pumps 355.00 Gas Bulk Stations 150.00 Cigarettes 335.00 Milk Trucks 134.00 Dog 149.45 Bicycle 55.25 Beach Concession 50.00 Theatres 179.00 Bowling Alley 30.00 Taxi 18.00 Trailer Camp 25.00 Milk 16.00 Dance HalJ 2.00 12,256.70 Permits-Construction and Installation of Facilities 2,752.00 State of Minnesota: Cigarette Tax Allottment $4,018.00 Liquor Tax Allottment 4,797.00 8,815.00 Reimbursement for Gasoline Used: From Police Fund $1,328.30 From Park Fund 8.08 From Fire Department Fund 214.78 From Garbage Collection Fund 809.81 From Road and Bridge Fund 2,200.67 From Water Fund 265.79 4,827.43 Reimbursement for Labor: Road and Bridge Fund $ 576.26 Permanent Improvement Fund — 305.00 881.26 Repayment of Loan - Special Assessment Fund 1,000.00 Sale of Scrap 38.13 Telephone Commissions 4.34 Continued on Following Page -11- :+iir NEFAY.AVENUE YT]) CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 Continued from Previous Page C,ASJJ RECEIPTS Reimbursements for Damages to City Property $ 272.83 Reimbursements of Telephone Charges 13.70 Prepare Reports 10.00 Compensation Insurance Dividends 1)0i .77 Sale of 3 Sewing Machines 183.00 Sale of Supplies 4.00 Sale of Storm Sewer Bonds $80,000.00 Premium on Above Bonds 160.66 80,160.66 TOTAL CASH RECEIPTS - GENERAL REVENUE FUND $141,086.22 1 CASH DISBURSEMENTS Salaries - Elected Officials: Joseph C. Vesely - Mayor $ 150.00 W. Harlan Perbix - Mayor 150.00 Joseph T. Anderla - Council 100.00 Stuart E. Beckman - Council 100.00 Len T. Milbert - Council 100.00 John Ziegler - Council 100.00 700.00 Salaries - Appointed Personnel: C. C. Congdon - City Manager and Treasurer 4,999.92 A. W. Elmquist - City Clerk and Assessor 3,600.00 Frank J. Whitney - City Attorney 780.00 Dr. F. J. Kucera-Health Officer 200.00 Mae Anderson - Office 1,800.00 Rose Mary Dupslaff - Office 625.00 Deputy Assessors : I . W. Zipoy 703„50 Helen Jorgenson 230.00 Albia Zipoy 143.75 Vernon Gager 1)01 .90 Nina Burns 197.80 Miscellaneous 14.10 City Hall Janitors 1 ,658.49 Election Clerks 689.72 Miscellaneous Wages 287.25 16,074.43 Continued on followingpage -12- GENERAL REVENUE FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 Continued from Previous Page Legal Fees $ 268.50 Light 788.07 Power 310.92 Gas Heat - City Hall 752.71 Telephone 269.27 Street Lighting 7,081.50 Printing and Office Supplies 958.19 Printing Legal Notices and Proceedings 1,640.50 Tools and Supplies 205.43 Insurance 3,192.01 Bond Premiums 291.25 Gasoline and Oil 2,582.87 Repairs to Building and Equipment 218.07 Convention Expenses 122.49 Equipment Repairs 397.15 Refund of License - Fred W. Long 78.00 Maps 114.75 License Plates 96.80 League of Minnesota Municipalities 102.00 Hennepin County Agricultural Society 100.00 Weed Spraying 115.00 Unclasified 138.45 Street Signs 308.39 Audit Fees 262.50 Engineering Fees - Field and Town Survey 965.00 Engineering - Frank V. Laska 725.00 Transfer to Road and Bridge Fund 1,000.00 Transfer to Special Assessment Fund 1,000.00 Cost of Restoring Damaged City Property- To be repaid by Persons Causing the Damage 217.30 Storm Sewer Expense : Repairs $ 452.49 Interest on Warrants 474.89 Printing of Bonds 74.85 Legal Fees and Notices on Bond Issue 197.65 1,199.88 Capital Items : Storm Sewers : Construction $84,202.86 Engineering Fees 5,272.83 2-3 H P Motors 228.60 Pump Impeller 43.00 1 Sewage Pump 224.86 1 Electric Alternator 46.00 High Water Alarm 190.00 Alarm Switch and Labor 114.03 Electrical Installation- Labor and Mate±ial 908.03 3 Sewer Pumps 342.90 91,573.11 Continued on following page GENERAL REVENUE FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 Continued from Previous Page Office Equipment: Typewriter Desk and Chair $ 167.25 Royal Typewriter 131.75 Fan 37.65 Pedestal Fan 55.00 37 Steel Chairs 7+.00 13 Wood Chairs 32.50 1 Filing Cabinet 45.00 2 Swivel Chairs 105.90 64 .0 TOTAL CASH DISBURSEMENTS GENERAL REVENUE FUND $134,498.59 EXCESS OF RECEIPTS OVER DISBURSEMENTS $ 6, 587.63 FUND RECONCILEMENT Fund Balance - January 1, 1949 $ 2,901.59 Add: Excess of Receipts over Disbursements During 1949 6, 8 FUND BALANCE - DECEMBER 31, 1949 $ 9,489.22 -14- POLICE FUND C ,3 RECELP S A11P CITY OF HOPKINS - MINNESOTA Year Ended December 31, 19+9 CASH RECEIPTS Delinquent Tax Collections $ i+54+7 Current Tax Collections 17,672.00 Fines - Justice of Peace 127.00 Fines - Municipal Court +,790.75 Fines - Overtime Parking 1,792.00 Telephone Call 2.00 Insurance Recovery - Auto Damage 131.10 Sale of No Parking Signs 2+.00 Reimbursement for Medical Call x±.00 TOTAL CASH RECEIPTS $24,688.32 CASH DISBRUSEMENTS Salaries : Engner Johnson $3,220.00 Theodore H. Johnson 2,970.00 Howard A. Puch 3,082.51 Lawrence E. Schutz 2,970.00 J. Scheffer 45.67 Charles E. Dew 120.00 Godfrey Totushek 600.00 Louis G. Faucher 1,922.88 Thomas Lapic, Jr. 1, 506.55 George H. Winter 265.85 James Chmel 121.50 Frank A. Archambo l L075.00 $17,899.96 Electricity 160.31 Telephone 280.81 Office Supplies 136.88 Tools and Supplies 203.60 Publication 12.05 Street Signs 185.10 Insurance 22.90 Fidelity Bonds 70.00 Gasoline and Oil 1,460.02 Auto Repairs and Service 879.18 Hennepin County Radio Service 756.00 Building Repairs 26.55 Dog Catcher 29.00 Prisoner Expenses 226.65 Signs 28.32 Auto Towing 11.00 Minnesota State Police Listings 9.65 Badges 45.00 1 Medical Convention Expense 10.00 Refund to Justice of Peace .50 Continued on following page -15- PODICE FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 Continued from previous page Automobile Damage to be Reimbursed By Insurance Agency $ 160.85 Medical Expense Incurred To Be Reimbursed by Recipient of Service 4.00 Siren 65.00 Alternator Generator - Automobile Radio 158.50 Street Signal 68.60 Red Automobile Lamps 5.40 TOTAL CASH DISBURSEMENTS $22,923.83 EXCESS RECEIPTS OVER DISBURSEMENTS $ 1,764.49 FunammuumpT Fund Balance - January 1, 1949 $ 1,310.63 Add: Excess Receipts Over Disbursements 1,764.49 FUND BALANCE - DECEMBER 31, 1949 $ 3,075.12 -16- I MUNICIPAL COURT FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS NONE CASH DISBURSEMENTS Salaries: J. Russell Carroll - Judge $ 250.00 K. Maxfield Otto - Judge 250.02 Thomas W. Lapic, Jr.- Clerk of Court 150.00 Louis G. Faucher - Bailiff 7.50 $ 657.52 Jury Fees 23.00 Insurance and Bonds 55.50 Publications 28.20 Office Supplies 336.86 Refund of Fine 25.00 TOTAL CASH DISBURSEMENTS $1,126.08 EXCESS DISBURSEMENTS OVER RECEIPTS $1,126.08 FUND RECONCILEMENT Fund Balance - January 1, 1949 $ -0- Less : Excess Disbursements Over Receipts 1,126.03 FUND BALANCE - DECEMBER 31, 1949 $1,126.08 -17- I1 • PARK FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Delinquent Tax Collections $ Wi .32 Current Tax Collections 7,148.02 Rent - Dow House 400.00 Salvage from Wrecking of Leathers House 100.00 TOTAL CASH RECEIPTS $7,692.34 CASH uuraloqua Salary - Virginia Wise $ 560.00 Labor 4,668.61 Electricity 297.93 Heat and Fuel 344.08 Office Supplies 8.97 Tools and Supplies 145.05 Lawn Supplies 15.40 Transport M}'dget Baseball Team 21.00 Moving and Wiring Band Stand 369.43 Survey .Fee 125.00 Building Repairs 99.21 Equipment Repairs 17.50 Gravel 5.01 Quit Claim Deed - State Gravel Pit 50.0 Gasoline and Oil 8.08 Mahogany Desk 30.00 TOTAL CASH DISBURSEMENTS 6.765.27 EXCESS RECEIPTS OVER DISBURSEMENTS $ 927.07 FUND REC ONC ILEMENT Fund Balance - January 1, 1949 $ 648.81 Add: Excess Receipts Over Disbursements ` 927.07 $1,575.88 -18- 1.2Q CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 C, ASH RECEIRTI Delinquent Tax Collections $ 20.53 Current Tax Collections 1,508.36 TOTAL CASH RECEIPTS $1,528.89 CASH DISBURSEMENTS To Band 1,000.00 Equipment Rental-Digging New Basement for Band Stand 70.00 TOTAL CASH DISBURSEMENTS 1,070.00 EXCESS RECEIPTS OVER DISBURSEMENTS $ 458.89 FUND RECONCILEl! ENT Fund Balance - January 1, 1949 $ 380.38 Add: Excess Receipts over Disbursements 458.89 FUND BALANCE DECEMBER 31, 1949 $ 839.27 -19- FIRE DEPARTMENT FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASHH7 PTS Delinquent Tax Collections $ 35.83 Current Tax Collections Fire Calls 37207.19 Fire Contracts : 2,340.00 Minnetonka Township $1,000.00 Eden Prairie Township 100.00 1,100.00 State of Minnesota-Firemen 's Aid 3,151.27 TOTAL CASH RECEIPTS $9,834.29 t .. I .__ J; ' _ M. Firemen 's Services $3,309.50 Salaries : Despatchers $ 720.00 Steward 410.42 1,130.42 Electricity 12.00 Telephones 771.08 Tools and Supplies 169.92 Truck Repairs and Service 246.65 Equipment Repairs 52,95 Gasoline and Oil 217.28 First Aid Supplies 153.37 Convention Expense 65.25 Firemen 's Aid 3,151.27 Firemen 's Relief Fund 219.58 Information Pamphlets 17.50 Firemen Clothing 194.09 Fire Hose 450.00 P pe 16Unit 175.39 Axe 6.50 2 Spotlights 52.32 TOTAL CASH DISBURSEMENTS 10,411.97 EXCESS DISBURSEMENTS OVER RECEIPTS $ 577.68 FUND RECONCILEMENT Fund Deficit - January 1, 1949 $1,369.,7 Add: Excess Disbursements Over Receipts 577.'8 FUND DEFICIT - DECEMBER 31, 1949 $1,947.25 -20- PO R FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 ASH RECEIPTS Delinquent Tax Collections $ 19.86 State of Minnesota 318.42 Relief Reimbursement-City of Minneapolis 39.40 TOTAL CASH RECEIPTS $ 377.68 CASH DISBURSEMENTS Suburban Hennepin County Relief Board $4,829.41 Hennepin County Board - Poor Relief 166.50 TOTAL CASH DISBURSEMENTS 4,995.91 EXCESS DISBURSEMENTS OVER RECEIPTS $4,678.23 FUND RECOrJCIIIE1vSENT Fund Balance - January 1, 1949 $5,466.99 Less: Excess Disbursements over Receipts 4,618.23 FUND BALANCE - DECEMBER 31, 1949 $ 848.76 -21- LIBRARY FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 ( z$F N Taa Delinquent Tax Collections $ 34.81 Current Tax Collections 3,259.81 TOTAL CASH RECEIPTS $3,294.62 C "f ,,,amBURSzmuc _ Salaries: Bloomie Mountain $1,794.50 Larane Dodge 94.50 Mrs. Theodore Carlson 580.12 Donna Mae Svihel 70.25 Ann Larson 55.20 Mrs. Gordon L. Johnson 22. 50 Mrs. Francis Coyle 22.50 Mrs. Ed. Miller 85.50 Esther Sahl 75.00 2,800.07 Telephone 72.70 Office Supplies 32.96 Library Supplies 189.85 Books and Magazines 1,101.21 Signs 35.50 Building Repairs 6.75 Miscellaneous Tools and Repairs 65.)0t Picnic Expanse 7.27 2 Birch Swivel Chaim 69.84 TOTAL CASH DISBURSEMENTS 4,381.59 EXCESS DISBURSEMENTS OVER RECEIPTS $1,086.97 FUND RECONCILEMENT Fund Deficit - January 1, 1949 $ 258.70 Add: Excess of Disbursements over Receipts 1,086.97 FUND DEFICIT - DECEMBER 31, 1949 $11345.67 -22- GARBAGE COLLECTION FUND CASH RECEIPTS AND DISE EMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Delinquent Tax Collections $ 90.64 Current Tax Collections 151612.92 Reimbursement for Damages Under Truck Insurance Policy 13 .29 TOTAL CASH RECEIPTS $15,836.85 CASH HISBURSEMENTS Salaries: Ralph F. Johnston $21920.00 Frank Stodola 3,044.60 John H. Specken 2,920.00 8,884.60 Additional Labor 3 ,072.76 Tools and Supplies 35.88 Insurance 14.37 Gasoline and Oil 811.56 Truck Repair and Servicing 346.21 Equipment Rental 35.00 Truck Repair Due to Fire Damage 133.29 1948 Chevrolet Truck with Garwood Load Packer 5,286.60 TOTAL CASH DISBURSEMENTS 18,620.27 EXCESS DISBURSEMENTS OVER RECEIPTS $ 2,783.42 FUND RECONCILEMENT Fund Deficit - January 1, 1949 $2,973.01 Add: Excess Disbursements Over Receipts 2,783.42 FUND DEFICIT - DECEMBER 31, 1949 $5,756.43 -23- BATHING BEACH FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Delinquent Tax Collections $ 21.32 Current Tax Collections 595.76 TOTAL CASH RECEIPTS $ 617.08 CASH DI IWEI4Iq/75 Salaries - Beach Guards 2,604.29 Labor 421.62 Equipment Rental - Shovel 100.00 Tools and Supplies 83.75 Equipment Repair 10.10 Telephone 48.42 Electricity 10.01 Sand and Piling 235.00 Spring Board 96.37 Construct Dock 187.15 Install Lights 70.40 TOTAL CASH DISBURSEMENTS 3,867.11 EXCESS DISBURSEMENTS OVER RECEIPTS $3,250.03 FUND RECONCILEMENT Fund Balance - January 1, 1949 $1,038.35 Less: Excess of Disbursements Over Receipts 3,250.03 FUND DEFICIT - DECEMBER 31, 1949 $4,288.38 -24- RECREATION FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CAS H RECEIPTS School District No. 19 $1,500.00 CASH DISBURSEMENTS Laurenz A. Harris - Athletic Director $ 125.00 Supplies 12.00 Repair and Move Warming Houses 475.00 Equipment Rental — 49.00 TOTAL CASH DISBURSEMENTS 661.00 EXCESS RECEIPTS OVER DISBURSEMENTS $ 839.00 EIA RECOalTILZUNL Fund Balance - January 1, 1949 $ -0- Add: Excess Receipts Over Disbursements __L2422 FUND BALANCE - DECEMBER 31, 1949 839.00 -25- PARKING METERS FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIDTS Meter Collections $7,095.15 CASH DISBURSEMENTS. Meter Servicing and Repair $ 707.94 Counting Meter Receipts 178.00 1949 Ford Sedan-For Police Department 1,731.05 Installment Payments on Meters 5,1x6.65 TOTAL CASH DISBURSEMENTS 7,753.64 $ 658.49 FUND RECONCILEMENT Fund Balance - January 1, 1949 $2,539.73 Less : Excess of Disbursements Over Receipts 658.49 FUND BALANCE - DECEMBER 31, 1949 $1,881.24 -26- I WATER FUND to , • .ASE CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Water Service $43,525.47 Sale of Meters 2,496.00 Permit Fees 656.25 Reimbursements : Repair of Hydrants 363.97 Repair of Water Leaks 85.00 Duplicate Payment 354.28 Sale of Supplies 6.8o Sale of Scrap Iron 12.50 Transfer of Funds : General 363.67 Road and Bridge 5.95 TOTAL CASH RECEIPTS $47,869.89 CASH D SBt 0=NTS Salaries : Herman Olson $3,220.00 John A. Brecka 2,975.00 Joseph A. Hromadko 2,975.00 Mae Anderson 250.00 9,420.00 Power 7,042.54 Telemetric Gauge Charges 97.56 Employees ' Telephones 56.00 Office Supplies 659.41 Tools and Supplies 662.80 Employees ' Bond 10.00 Gas and Oil 286.75 Auto Repair and Service 138.31 Water Treatment 2, 879.67 Meters and Supplies 2,339.18 Equipment Repairs 338.43 Dig Out Water Service 24.84 Replace Hydrants 404.28 Miscellaneous Repairs 481.89 Electricity X5. 51 Capital Assets: Electric Unit Heater-Well No.3 $ 116.83 Turbine with Starter-Well No.1 4,917.54 Induction Type Pressure Governor with Installation - Well No.3 430.50 Chlorinators 4,842.00 Portable Scales 199.11 Homelite Pumps with Hose 568.01 Nalco Feeders 146.85 Office Furniture 178.50 Check Protector 42.50 Petty Cash - Change Fund 50.00 11,491.84 Continued on following page --2'f . WATER p FtJ CASH 1gIk TS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 191+9 Continued from preceding page Cost of Restoring Damaged City Property - To be Repaid by Person Causing the Damage $ 356.61+ Extra Help 516.88 Refund on Pieter 18.00 TOTAL CASH DISBURSEMENTS $37,240.53 EXCESS RECEIPTS OVER DISBURSEMENTS $10,629.36 FUND RECONCILEMENT Fund Balance - January 1, 191+9 $ 3,358.12 Add: Excess Receipts over Disbursements 10,629.36 FUND BALANCE - DECEMBER 31, 1949 $13,987.1+8 -28- ROAD AND BRIDGE FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Delinquent Tax Collections $ 147.24 Current Tax Collections 46,453.46 Topping Permits 2,130.00 From General Fund-For Operations 1,000.00 Reimbursement for Pay Roll Disbursements: General Fund $1,098.32 Water Fund 25.00 Permanent Improvement Revolving Fund 66.51 1,189.83 Tarring Driveway-School Dist. No. 19 —_ 26.60 TOTAL CASH RECEIPTS $50,947.13 CASH DISBURSEMENTS Salaries: Emil Brokl $3,035.00 Elmer Beilke 2,980.00 John Williams 2,915.00 $ 8,930.00 Extra Hourly Labor 11,846.74 Light 20.18 Power 82.80 Heat and Fuel 211.45 Telephone 152.08 Tools and Supplies 320.72 Insurance 13.52 Gas and Oil 2,638.33 Salt 157.50 Sand and Gravel 2,594.79 Equipment Repairs 1,070.26 Auto and Truck Repairs 254.02 Building Repairs 1.75 Patching Materials : Tar $5,626.60 Pea Rock Gravel 239.77 Cement 3.00 Black Top 4,033.89 Limestone 144.93 10,048.19 Equipment Rental: Weed Cutting $ 156.76 Tractor and Scraper 514.00 Caterpillar and Dozer 1,085.00 Supervisor Automobile 150.00 Street Sweeper 1,000.00 Trailer 4.00 Grading 50.00 2,959.76 Continued on following page -29- ROAD AND BRIDGE FUND CASH RECEIPTS AND DISBURSETNTS CITY OF HOPKINS - M NNESOTA Year Ended December 31, 1949 Continued from Previous Page Lumber $ 47.07 Automobile Towing 9.00 Legal Expense-Signal Lights 25.00 Caterpillar Diesel No. 112 Motor Grader $10,809.00 Caterpillar Snow Wing 908.00 11 X717.00 TOTAL CASH DISBURSEMENTS $53,100.16 EXCESS DISBURSEMENTS OVER RECEIPTS $ 2,153.03 FUND RECONCILEMENT Fund Deficit - January 1, 1949 $ 5,998.40 Add: Excess Disbursements over Receipts _ 2,153.03 FUND DEFICIT - DECEMBER 31, 1949 $ 8,151. 4-3 -30- SPECIAL ASSESSMENTS - BOND AND INTEREST FUND CASH RECEIPTS AND DI UR____ S CITY OF HOPKINS,- MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Delinquent Tax Collections $ 1,275.29 Current Tax Collections 46,984.34 Tax Assessments 16,922.05 Interest on Assessment Collections 490.81 From Permanent Improvement Revolving Fund - To Reimburse for Hobby Acres Water Disbursements 8,415.20 From General Fund - For Operations 1,000.00 TOTAL CASH RECEIPTS $75,087.69 glau_azamaaamma Bonds and Certificates Paid $61,518.03 Interest Paid on Bonds and Certificates 10,694.08 Interest Paid on Bank Loan 47.43 Bank Service Charges 61.12 To General Fund - Repayment of Operating Loan 1,000.00 To Sewage Disposal Fund - Annual Reimbursement for Parkridge Sanitary Sewer lag50.00 TOTAL CASH DISBURSEMENTS 74,570.66 EXCESS RECEIPTS OVER DISBURSEMENTS $ 517.03 FUND RECONCILEMENT Fund Balance - January 1, 1949 $ 56.59 Add: Excess Receipts Over Disbursements 517.03 FUND BALANCE - DECEMBER 31, 1949 $ 573.b2 -31_ SEWAGE DISPOSAL FUND CA H RECUP-TS AND pISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Delinquent Tax Collections 12.02 Current Tax Collections 452.62( Sewage Connection Charges 4,793. 00 Sewage Disposal Charges 34,309.940 Outside Residents Connection Charges 743.400 Outside Residents Rental Charges 224.00D Interest - U. S. Bonds 250.00 . From Special Assessients, Bond and Interest Fund - Reimbursement for Parkridge Sanitary Sewer 1,250.00 - From Northwestern National Bank-Trustee- Sewage Disposal Trust Fund 1'31,034.91" TOTAL CASH RECEIPTS $173,070.39 CASH DISBURSEMENTS Bonds Paid $ 12,000.00 Bond Interest Paid 4,747.50° Bank Service Charges 27.66 Sanitary Trunk Sewer: Construction Payments $123,673.91 Pipe 6,177.92 Crane Rental 36.00 Field Books 5.00 Engineering Fees 9,629.39 Stakes 63.20 139,585.42,' Lift Stations : Advertising Bids $ 45.60 Construction Payment - Station No. 1 4, 551.30 Construction Payment - Station No. 2 12,005.66 16,602.56`' Labor - Anton Olson 1,616.38 To Employee for Use of Car 59.00 TOTAL CASH DISBURSEMENTS 174,63 8.52 EXCESS DISBURSEMENTS OVER RECEIPTS $ 1,568.13 FUND RECONCILEMENT Fund Balance - January 1, 1949 $ 35,068.45 Deduct : Excess of Disbursements over Receipts 1,568.13 $ 33, 500.32 Cash on Deposit - D4cember 31, 1949 $ 5,000.32 U. S. Bonds on Hand - At Cost 28, 500.00 $ 33, 500.321 -32- SEWAGE DISPOSAL - TRUST FUND CASH RECEIPTS AND DISBURSEMENTS CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 511RF,ULLET Sale of U. S. Bonds $120,000.00 Premium on Sale of Bonds 2,956.27 Bond Interest 3,260.82 TOTAL CASH RECEIPTS $126,217.09 CASH DISBURSEMENTS Transferred to the City of Hopkins for Deposit to Sewage Disposal Operating Fund 131,034.91 EXCESS OF CASH DISBURSEMENTS OVER CASH RECEIPTS $ 4,817.82 TRUST FUND RECONCILEMENT Trust Balance - January 1, 1949 $179,333.47 Income During 1949 Premium on Sale of Bonds $2,956.27 Bond Interest 3,260.82 6,217.09 Disbursements During 1949 131,034.91 TRUST BALANCE - DECEMBER 31, 1949 $ 5+,515.65 DISTRIBUTION OF TRUST FUND On Deposit with the Northwestern National Bank of Minneapolis, as Trustee. Corporate Trust No. 10887 Cash $ 4,515.65 U. S. Treasury Bonds 2 1/2 % 50,000.00 TRUST BALANCE - DECEMBER 31, 1949 $ 5+,515.65 -33- PERMANENT IMPROVEMENT REVOLVING FUND CASH RECEIPTS AND DI UR NONT,.S CITY OF HOPKINS - MINNESOTA Year Ended December 31, 1949 CASH RECEIPTS Assessment Collections $10,227.10 Sale of Bonds 50,000.00 Premium on Bond Sales 427.00 Accrued Interest on Bonds 48.61 Reimbursement for replacement of Curbing 46.00 Reimbursement for Bond Interest and Expense Payment-Special Assessment Fund 1,153.00c TOTAL CASH RECEIPTS $61,901.71 { CASH DISBURSEMENTS Engineering Fees School Grounds $ 71.36 Water Mains 1,788.70 Sidewalk and Curb 1,645.58 3 ,505.64 Construction Payments Curbs and Driveway $13,814.78 Sidewalk 7,405.11 Sanitary Sewer 5,366.09 Water Mains 29,436.86 Paving 9,216.68 65,239.52 Bond Expenses Interest on Bonds $ 1,150.00 Bank Charges 3.00 1,153.00 4i Private Resident Sewer Installation-Placed on Assessment 329.15 Transfer of Funds-Pay Roll General Fund $ 305.00 Road and Bridge Fund 66.51 371.51 Supplies 10.00 Publications 41.70 Reimbursement for City Engineer 's Automobile 14.21 Cost of Restoring Damaged City Property 40.00 TOTAL CASH DISBURSEMENTS 70x704.73 EXCESS DISBURSEMENTS OVER RECEIPTS $ 8,803.02 1 FUND RECONCILEMEN Fund Balance - January 1, 1949 $50,815.53 Less: Excess of Disbursements over Receipts __ $Q0� 1 FUND BALANCE - DECEMBER 31, 1949 $42,012.51 -34- INSURANCE IN FORCE CITY OF HOPKINS - MINNESOTA December 31, 19+9 FIRE AND EXTENDED COVERAGE BUILDING CONTENTS City Hall, Including Fire Department, Jail and Pump House No. 2 $50,000.00 $ 6,000.00 Dow Building 12,600.00 10,000.00 Pump House No. 1 1,800.00 3,000.00 Pump House No. 3 3,600.00 7,200.00 Street Department Building and Warehouse Building 13,000.00 1, 500.00 Warehouse Building 1,350.00 Band Stand 2,500.00 1,000.00 Warming House Building-13th Ave; North 600.00 -o- Warming House Building-2nd Street North 600.00 -o- Warming House Building-Monroe Ave. South 450.00 -o- Wooden Water Tank and Tower 8,100.00 -0- Steel Water Tank and Tower 50,000.00 -o- AUTOS AND TRUCKS AND EQUIPMENT Comprehensive Actual Cash Value Collision $50.00Deductible Bodily Injury $25,000.00 to$50,000.00 Property Damage 5,000.00 MISCELI NEOUS Robbery - Within Premise $ 2,000.00 Workmen's Compensation Statutory General Public Liability None FIDELITY BONDS Claire C. Congdon Treasurer $15,000.00 Claire C. Congdon Manager 5,000.00 Herman A. Olson Water Collector and Utility Man 1,000.00 Arthur W. Elmquist Assessor 1,000.00 Mike W. Zipoy Deputy Assessor 1,000.00 Helen Jorgenson " " 1,000.00 Albia Ann Zipoy " " 1,000.00 Vernon V. Gager " " 1,000.00 Nina V. Burns " " 1,000.00 Engner A. Johnson Policeman 1,000.00 Theodore H. Johnson " 1,000.00 Lawrence H. Schutz " 1,000.00 Howard A. Puck " 1,000.00 Thomas W. Lapic, Jr. If 1,000.00 Louis G. Faucher " 1,000.00 1 George H. Minter " 1,000.00 K. Maxfield Otto Municipal Judge 1,000.00 -J5_