Loading...
1959 City of Hopkins, MN Annual Financial Report REPORT ON AUDIT As At December 31, 1959 CITY OF HOPKINS Hopkins, Minnesota V STRAND & ROE City of Hopkins Hopkins, Minnesota CITY OFFICIALS COUNCIL Mayor W. Harlan Perbix Councilman Joseph T. Anderla Councilman J. Russell Carroll Councilman John F. Hanley Councilman Donald J. Milbert Secretary Clifford. R. Peterson CITY MANAGER AND TREASURER: Richard L. Brubacher CITY CLERK AND DEPUTY TREASURER: Clifford R. Peterson CITY ATTORNEY: Joseph C. Vesley CITY ENGINEER: Patrick S. Sidney-Smith (To October 31, 1959) John J. Strojan (Appointed November 1, 1959) ASSESSOR: Joseph Hromadko FINANCE OFFICER: Christen P. Nielsen BUILDING INSPECTOR: John A. Brecka MUNICIPAL COURT JUDGES: K. Maxfield Otto James D. Rogers - Special Judge MUNICIPAL COURT CLERK: Martin J. Vanek (To October 14, 1959) Donald Nelson (Appointed November 27, 1959) HEALTH OFFICER: Dr. Herman E. Drill po STRAND FIRE CHIEF: & ROE Harold Hedberg STREET SUPERINTENDENT: Elmer C. Bielke WATER AND SEWER SUPERINTENDENT: John A. Brecka City of Hopkins Hopkins, Minnesota CITY OFFICIALS (Continued) WEED INSPECTOR: Robert Go Anderson LIBRARIAN: Mrs. William Mountain RECREATION DIRECTOR: Laurenz A. Harris CIVIL DEFENSE DIRECTOR: Carl B. Jacobsen BOARD OF HEALTH: Dr. H. E. Drill - Chairman Dr. P. W. Sheldon Howard A. Puck LIBRARY BOARD: Hugh W. Firmage - Chairman Peter Throdahl Leone Wilwerding Mary L. Sprague Evelyn Peterson POLICE CIVIL SERVICE COMMISSION: Richard M. Van Bergen Ross L. Thorfinnson Richard E. Hertzenberg RECREATION COMMSSION: Earl Dahlberg - Chairman S. H. Severson George M. Robertson Donald J. Milbert Mrs. Davey Hovander ZONING AND PLANNING COMMISSION: A. L. Wegleitner - Chairman Joseph T. Anderla H. H. Coolidge, Jr. Eugene A. WBrien M. B. Hagen S. C. Gustafson STRANE * .Richard L. Brubacher ) & ROE John J. Strojan , EOfficio Members EMPLOYEES ADVISORY BOARD: Robert G. Anderson John F. Hanley Paul Caughren Clyde Carter Richard L. Brubacher City of Hopkins Hopkins, Minnesota CITY OFFICIALS (Continued) CHARTER COMMISSIONa Eugene A. O'Brien Glenn M. Lewis Erwin L. Smetana Prof. Henry H. Wade Otto Japs Dr. Frank J. Kucera S. C. Gustafson Mrs. Mildred Lewis Frank N. Whitney Mrs. Marjorie Schmitz Maurice A. Hessian Rev. Charles Heuser Mrs. Myra Stillman Robert M. Geltman John C. Zajicek STRAND & ROE City of Hopkins Hopkins, Minnesota INDEX Page Explanatory Comments 1 - 15 EXHIBIT A - Balance Sheet 16 BALANCE SHEET ITEMS SCHEDULE A-1 - Treasurer's Cash Balance 17 A-2 - Accounts Receivable 18 A-3 - Interfund Accounts 19 A-4 - Assessments Receivable 20 A-5 - Inventories 21 A-6 - Sewer Utility Projects 22 A-7 - Construction Costs - P.I.R. Fund 23 - 24 A-8 - Capital Assets 25 - 27 A-9 - Fixed Assets and Depreciation - Water Utility 28 A-10 - Fixed Assets and Depreciation - Sewer Utility 29 A-11 Fixed Assets and Depreciation - Engineering Department 30 A-12 Accounts Payable 31 A-13 - Contracts Payable 32 A-14 - Due on Encumbrances 32 A-15 - Accounts Payable - Sewage Disposal System Costs 33 A-16 - Bonded Indebtedness - All Funds 34 A-17 - Bond Maturities - Special Assessment Fund 35 A-18 - General Obligation Bonds - Bond Retirement Fund 36 - 38 A-19 - Sewer Utility Revenue Bonds - Bond Retirement Fund 39 A-20 Revenue Bonds - General Fund 140 EXHIBIT B - Balance Sheet by Funds 41 EXHIBIT C-1 - Analysis of Current Surplus 42 EXHIBIT C-2 - Analysis of Capital Surplus 43 - 44 STRAND & ROE EXHIBIT D - Comparative Balance Sheets 45 Page 2 City of Hopkins Hopkins, Minnesota INDEX Page FUND REVENUE AND EXPENDITURES SCHEDULE 1 - General Fund - Statement of Revenue !46 - !i7 SCHEDULE 2 - General Fund - Summary of Expenditures !48 SCHEDULE 3 - General Fund - Statement of Expenditures 149 - 59 SCHEDULE 14 - Beach Concession Reserve 60 SCHEDULE 5 - Parking Meter Reserve - On Street Parking 61 SCHEDULE 6 Parking Meter Reserve - Municipal Lots 62 SCHEDULE 7 - Property Rental Reserve 63 SCHEDULE 8 - Recreation - Self-Sustaining Activities 6h SCHEDULE 9 -. Water Utility - Statement of Revenue 65 SCHEDULE 10 - Water Utility - Statement of Expenditures 66 - 67 SCHEDULE 11 Sewer Utility - Statement of Revenue 68 SCHEDULE 12 - Sewer Utility - Statement of Expenditures 69 - 70 SCHEDULE 13 - Permanent Improvement Revolving Fund 71 SCHEDULE l2 - Special Assessments Fund 72 SCHEDULE 15 - Bond. Retirement Fund 73 SCHEDULE 16 - Trust and Agency Fund 7h MISCELLANEOUS v SCHEDULE la - Accrual Statement of Income and Expenses - STRAND Water Utility 75 & ROE SCHEDULE 2a - Accrual Statement of Income and Expenses - Sewer Utility 76 SCHEDULE 3a - Statement of Receipts and Expenditures - Municipal Court 77 SCHEDULE 4a - Insurance In Force 78 - 79 SCHEDULE 5a - Assessed Valuation - Tax Levy and Rates 80 CLARENCE E. ROE, C.P.A. ROGER R. ROE, C.P.A. R.E. BUNKER. C.P.A. J. A. LARSEN. C.P.A. JOE M. CROW, G.P.A. DONALD H.JOHNSON, C.P.A. STANLEY H. MOBERG. C.P.A. STRAND & ROE C-e'ct; ;ei (/2J LC �:,1ccL,F4tlialit 6301 WAYZATA BOULEVARD MINNEAPOLIS 16, MINNESOTA Liberty 5-1651 May 25, 1960 The Honorable Mayor and the Members of the City Council City of Hopkins Hopkins, Minnesota Gentlemen: We have examined the financial statements of the various funds of the CITY OF HOPKINS, Hopkins, Minnesota, for the year ended December 31, 1959. The examination, a limited general audit, was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the account- ing records and such other auditing procedures as we considered necessary in the circumstances. We were not present at the time the physical inventories were taken, nor was a verification made of the balances due on the assessments receivable. In our opinion, subject to the qualifications stated above, the accompanying balance sheets and related statements of revenue, expenditures, and surplus present fairly the financial position of the various funds of the City of Hopkins on December 31, 1959, and the results of their operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. V STRAND Respect ully submitted, & ROE ir, a--(1/4-e/ STRAND & ROE Certified Public Accountants IF THIS REPORT IS PUBLISHED. IT MUST BE REPRODUCED IN ITS ENTIRETY. EXTRACTS MAY NOT BE PUBLISHED WITHOUT AUTHORIZATION. City of Hopkins Hopkins, Minnesota EXPLANATORY COMMENTS v STRAND & ROE -2- City of Hopkins HISTORY The Village of West Minneapolis was incorporated on November 27, 1893. The name was changed to the Village of Hopkins on July 7, 1928. On January 1, 1948, the village became a city of the fourth class and adopted the city manager form of government. COMMENTS ON BALANCE SHEET ITEMS In the next several paragraphs, the more important assets and liabilities of the City are explained, listed, or described, as the case may be. ASSETS CASH ON HAND AND IN BANKS The petty cash and cash on hand were verified by actual count on December 31, 1959, except for the Library Fund which was verified at the time of audit. The petty cash consisted of the following: General Revenue $100.00 Library 25.00 Court 200.00 Water Utility 100.00 Total $425.00 The City had bank balances in the First National Bank of Hopkins and the Northwestern National Bank of Hopkins as outlined under Schedule A-1. The balances were verified by correspondence and reconciliation. As of December 31, 1959, the City held security assignments to safeguard the City funds placed on deposit in their banks, as follows: STRAN & ROE First National Bank of Hopkins: U. S. Treasury Bonds $2110,000.00 F. D. I. C. 10,000.00 $250.000.00 Northwestern National Bank of Hopkins: U. S. Treasury Bonds $260,000.00 F. D. I. C. 10,000.00 $270,000.00 -3- City of Hopkins FUNDS IN HANDS OF FISCAL AGENTS: Funds in the hands of fiscal agents for the retirement of bonds and interest payments are as follows: Issue Payment Bank Date Date Amount Total American National Bank - St. Paul 6-1-57 12-1-58 $ 20.50 6-1-59 575.00 12-1-59 3,860.00 $ 4,455.50 First National Bank - Minneapolis 12-1-55 6-1-59 $ 75.00 12-1-59 825.00 900.00 Northwestern National Bank - Minneapolis 3-1-45 1-1-60 $ 2,605.00 7-1-49 1-1-60 76.00 9-1-53 9-1-58 28.00 3-1-59 28.00 9-1-59 28.00 11-1-147 1-1-60 2,156.00 5-1-53 12-1-59 10,675.00 12-1-45 12-1-59 67.50 6-1-57 12-1-57 300.00 6-1-58 300.00 12-1-58 300.00 6-1-59 300.00 12-1-59 1,007.50 17,871.00 Total in Hands of Fiscal Agents $21,226_,12 This amount has a contra account under the liabilities. INVESTMENTS The investments held as at December 31, 1959, were as follows: Water Utility: City of Hopkins - Water Revenue Bonds of 1951 2.9% - Due 6-1-71 $ 11,915.80 Special Assessment Fund: v U.S. Treasury Notes 11.75% - Due 8-15-60 $75,000.00 STRANC U.S. Certificate of Indebtedness 11.75% & ROE Due 11-15-60 50,000.00 U.S. Treasury Bills - Due 3-31-60 24,725.00 149,725.00 Total $161,640.80 We sighted the City bonds held and verified the United States Securities held by the Northwestern National Bank. All securities are carried at cost. City of Hopkins ACCOUNTS RECEIVABLE We have listed the outstanding accounts receivable from the individual accounts and the details are shown under Schedule A-2. We verified uncollected accounts at the time of our examination. Two accounts are in dispute, namely: William J. Hissam for $150.00, and Earl Sewall for $2,858.15. Negative verifica- tion stamps were placed on a large proportion of the public utility bills and only one return was received, which was reconciled. We checked payments received from January 1, 1960, to the date of our examination and found that approximately 87 percent of the public utility billings were paid. It is noted that sewer charges have been accumulating on 405 - 10th Avenue North; the total owing is $156.00 with the last payment on the account having been made in December, 1955. INTERFUND ACCOUNTS A statement of amounts due between funds is detailed Under Schedule A-3. It was authorized by Council action that $25,000.00 of the cost of installing a storm sewer in the Parkridge Addition during the year 19115 be paid by the Sewerage System Fund. The cost of this sewer was assessed to the property owners through the Special Assessments Fund. It was therefore resolved by the Council that the Special Assessments Fund should reimburse the Sewerage System Fund for this cost at the rate of $1,250.00 per year during the years 1917 to 1966. The amount of $8,750.00 represents the payments due for the years 1960 to 1966, inclusive. A special loan of $30,000.00 was made from the Permanent Improvement STRAN[ Revolving Fund to the Municipal Parking Lot Fund during the year 1954. The amount & ROE was needed to finance the cost of blacktopping, barriers, and lights on the municipal parking lots. Since the parking lots had no source of revenue, the loan is being repaid by the Parking Meter Fund. The repayments made have been as follows: Year 1955 $10,000.00 1957 5,000.00 1958 5,000.00 1959 5,000.00 Total Repaid $25,000.00 -5- City of Ho2rkins The balance due as of December 31, 1959, is 55,000.00. By previous agreement the Parking Meter Fund was to reimburse the P.I.R. Fund for S60,000.00 of the cost of the new parking lots being constructed. under Project 608. During the year under review this decision was rescinded, and all costs of Project 608 are to be assessed against the benefited property. In the bond issue of 1958, it was provided that P.I.R. bonds of 1958 be paid through the Bond. Retirement Fund. No general tax levy is being made for this issue; by resolution it is being paid from the sewer utility revenues. The yearly amount payable on this issue will be found under Schedule k-18. The other items shown on the interfund account schedule are the result of misclassifications of revenue and expenditures. ASSESSMENTS RECEIVABLE The changes in special assessments receivable for the Special Assessment Fund and Permanent Improvement Revolving Fund during the year are given under Schedule A-Li. The current year's changes are shown, also the balances outstanding as at the beginning and the end of the year. To establish and verify the correct- ness of these account balances would necessitate considerable checking of the books in the County Auditor's office. This was not considered advisable by the City management. ACCRUED INTEREST RECEIVABLE This represents interest due on investments as at December 31, 1959. FUTURE ASSESSMENTS This account represents the estimated amount to be assessed on projects & ROEC which have been authorized. A detail by project will be found under Schedule A-7. CURRENT TAX LEVY The tax levy collectible in 1960 is as adopted by the City Council. Except for the Bond. Retirement Fund, this levy is offset on the balance sheet by a reserve of an equal amount. -6- City of Hopkins DELINQUENT TAXES Delinquent taxes are not reflected. in the accompanying balance sheet but will be shown in revenue and in the surplus of the various funds as they are collected. Delinquent taxes as at December 31, 19.59, per information obtained from the County Auditor, were as follows Personal Real Special Levy Collectible Property Estate Assessments Total 1954 1955 $ 538.55 $ 146.32 $ 2,701.45 $ 3,386.32 1955 1956 77.22 101.11 796.30 974.63 1956 1957 193.23 125.08 1,172.12 1,490.43 1957 1958 82.75 801.46 2,734.60 3,618.81 1958 1959 720.22 42014.00 5,890.43 10,624.65 Totals $1,611.97 $5,,187.97 $13,294.90 $20,091,.81► Summaries of delinquent taxes older than five years are no longer maintained by the County Auditor. FUTURE TAX LEVIES This represents the amounts to be provided in future years to pay the bonds and interest on the general obligation bonds as they fall due. Under Schedule A-18 we give an analysis showing the yearly requirements and related levies. INVENTORIES The inventories are listed under Schedule A-5. The inventory quantities were submitted to us by City employees. We sighted the items with the greater monetary value under road supplies. We have STRAN[ & ROE accepted the other quantities as submitted to us to be correct. We have test checked pricing, extensions, and footings. PRE PAID EXPENSES Prepaid expenses consisted of items chargeable to the year 1960: Insurance $ 410.00 Traffic Institute Convention 600.00 Total $1,010.00 -7- City of Hopkins WORK IN PROCESS This represents the costs to December 31, 1959, of various authorized projects under the P.I.R. Fund which will be assessed or capitalized at a later date. The individual projects are outlined under Schedule A-7. FIXED ASSETS Additions to fixed assets during the year under review are given under Schedules A-8, A-9, and A-10. Depreciation has been estimated on the revenue producing divisions as a means of determining net income on the accrual basis. No depreciation has been set up on the general assets. Special assessment improvements have been treated as additions on the assumption that these improvements are owned and controlled by the City. The asset values of January 1, 1959, are carried over from the prior report. No complete analysis was made of all beginning valuations. LIABILITIESt RESERVES, AND SURPLUS ACCOUNTS AND CONTRACTS PAYABLE The accounts and contracts payable of the several funds were determined by a review of disbursements, minutes, and other data on file. They are listed under Schedules A-12 and A-13. The sewerage disposal contract payable arose when a joint program was initiated whereby the Cities of Hopkins and St. Louis Park were allowed to connect with the sewerage system of the City of Minneapolis. Under Schedule A-15, we show the amounts and. years in which the installments are due on the prorata cost of po STRAND this program. & ROE FUNDS IN ESCROW This represents the balance on a performance bond due Willard Peterson on a house-moving project to 225 Jackson Avenue North, Hopkins, Minnesota. -8- City of Hopkins DUE ON ENCUMBRANCES Two items covered under the budget for 1959 were not expendedwithin the year; however, the funds are still available. The items referred to are: Library Cornice Repair $ 1,1000.00 Railway Culverts 12,000.00 Total $13,)100.00 NOTE PAYABLE Fourteen lots on 20th Avenue North were acquired by contract for deed from Hagen Associates, Inc. on September 15, 1959, for $10,000.00. A down payment of $1,000.00 was made. The balance of $9,000.00 is due on or before September 15, 1960, at five percent interest. The property is to be used for enlarging the park system. PROJECTS AUTHORIZED Under Schedule A-7 we give details on the projects authorized as at December 31, 1959. These amounts represent the estimated direct costs of complet- ing the work on approved projects; however, the estimate does not include the future interest to be computed at the time of assessment. PREPAID REVENUE These are the receipts for licenses and fees during the month of December, 1959, which are applicable to the year 1960. BONDS PAYABLE We submit under Schedule A-16 a detail of the total bonded indebtedness P° City.the City. STRAND & ROE We sighted the bonds and interest coupons paid and cancelled during the year and found all items paid by the fiscal agents had been returned. Under Schedules A-17 to A-20 we submit details of the bond maturities by years and funds. -9- City of Hopkins FUND BALANCE This account represents the gross amount of bonds issued under the P.I.R. Fund and constitutes the basis, when collected, for future improvements without the need of further bond issues. SURPLUS The net worth of the City is reflected in the surplus accounts. The current surplus represents the total of the current items such as cash, receivables, and levies less liabilities and deferred income. The surplus invested in fixed assets represents the City's net equity in fixed assets. The surplus accounts are detailed under Exhibits C-i and C-2. COMPARATIVE BALANCE SHEETS Under Exhibit D is presented a comparative balance sheet of all the City's facilities. It must be noted that again in the year 1959, as in 1958, the current surplus improved. substantially. The major changes are as follows: Net Receipts Over Disbursements $81,293.10 Net Inventories Increased 3,557.34 City Share of Parking Lots Costs Reduced 60,000.00 Interest and. Assessment Fees Charged 50,619.87 Bond Retirement Current Fund Needs Reduced 2,781.00 $198,251.31 Deduct: Obligation on Parking Meters $11,577.80 Loss on Assessments Receivable 11,281.59 Sundry Decreases 626.96 23,486.35 Net Increase in Current Surplus $174,764.96 po OPERATIONS STRAND & ROE Schedules 1 through 16 present detailed statements showing the revenue and expenditures for each fund and general reserve account. A comparison of the actual revenue and expenditures to the estimates of the several funds is also given. -10- City of Hopkins A summary of the budgeted funds is given below: Description Actual Budget Over Under RECEIPTS: General Revenue $619,155.89 $608,415.00 $10,740.89 $ Water Utility 116,449.88 90,950.00 25,499.88 Sewer Utility 98,673.71 86,550.00 12,123.71 Bond Retirement 137,558.04 119,802.00 17,756.04 Total Receipts $971,837.52 $905,717.00 $66,120.52 $ EXPENDITURES: General Revenue $575,764.83 $608,415.00 $ $32,650.17 Water Utility 101,322.34 84,680.00 16,642.34 Water Utility - To Surplus 6,270.00 6,270.00 Sewer Utility 109,503.84 83,771.00 25,732.84 Sewer Utility - To Surplus 2,779.00 2,779.00 Bond Retirement 122,029.54 104,400.00 17,629.54 Bond. Retirement - To Surplus 15,402.00 15,402.00 Total Expenditures $908,620.55 $905,717.00 $ 2,903.55 $ Net Difference $ 63,216.97 $ $63,216.97 `> A summary of the unbudgeted operations is as follows: Description Revenue Expenditures Gain Deficit Beach Concession Reserve $ 6,048.23 $ 4,930.96 $ 1,117.27 $ Parking Meters-On Street Parking 8,990.61 8,364.62 625.99 Parking Meters-Municipal Lots 666.65 534.95 131.70 Rental Properties 941.00 714.18 226.82 Special Assessment Fund 93,995.05 78,020.70 15,974.35 Trust and Agency 4,489.31 4,489.31 - Totals $115,1.30. $97,054.72 $18,076.13 $ Under Schedules la and 2a we present operating statements on the accrual basis for the water and sewer utilities as required by the revenue bond indentures. Depreciation has been computed on a basis consistent with previous years. t/ STRAND Schedule 3a shows a detail of cash receipts and disbursements for the & ROE Municipal Court. CONTINGEMCIES Mr. George E. Madden and Mrs. Madden have instituted lawsuits against the City of Hopkins as the result of a fall by Mrs. Madden on the public sidewalks of Hopkins. In the two suits, they are claiming damages totaling $27,000.00. The City management disclaims any liability. -11- City of Hopkins The City carries no public liability insurance against such contingencies. GEMAL During the course of our examination, a number of items came to our notice which we wish to call to your attention in an endeavor to assist the City to better follow the regulations and promote efficiency within the administrative organization. 1. Further improvement must be made in the coding of receipts and. disbursements. All employees should be made conscious to realize the importance of proper classification; otherwise the comparisons of actual expenditures to budget items have no meaning. 2. Improvements have been made in the purchasing procedure however, complete control will not be possible until a centralized stores account can be maintained. All departments should function through the purchasing agent except the library. 3. We recommend the use of prenumbered receipt and permit forms as a means of better control over office procedures. L . A capital asset ledger listing the individual property items owned by the City should be maintained; however, considerable work needs to be done before the record will be complete. To assist in having an adequate starting point, it would be advisable to employ anappraisal firm who would furnish full descriptions of each item a8 well as the monetary values. 5. The use of receipt forms has improved the record keeping of the Municipal Court. A few cases in the criminal docket were not completed as to V STRAND whether a fine or jail confinement was imposed. A court officer was paid ten & ROE cents per mile for car use; whereas the maximum allowable is seven and. one-half cents per mile. In addition, the collection of fees by mail has been changed so that the City Cashier deposits the monies immediately and gives the Clerk of Court a copy of the receipt. In this way there is no delay in the depositing of City funds awaiting the recording of the cases in the Court docket. The problem arises -12- City of Hopkins in that the Clerk of Court has not recorded the cases in the docket within the same month in which the fees are actually received. For easy administration, we suggest that all such records be completed within the appropriate month. 6. It is noted that two office employees are not bonded, namely, Lola Norrgard, bookkeeping clerk, and Jan Berkland, assistant to the recreation director. 7. Pledgedsecurities are required by law to be deposited with the City by all banks holding City funds. The First National Bank has pledged $250,000.00. Twice during the year the account balances exceeded this amount. During the period. of January through April, 1960, the balance held by the bank consistently exceeded the pledged amount. 8. Fire protection made available to other governmental units is covered by Ordinance No. 59. The charge to be made is stated as $45.00 per hour for each vehicle, together with a yearly stand-by charge. The fire charges being made are in excess of $45.00 per vehicle. The ordinance should be changed if the additional charges are considered proper. 9. During the year 1957, two houses located on the municipal parking lot property were sold for $600.00. The Parking Meter Fund was credited with this revenue. Since the cost of the municipal parking lots is to be assessed against individual property owners, it would seem only fair that these sales should be treated as a reduction in the land costs and that Project 608, the parking lot project cost account, should be reduced by the amount received. V STRAND 10. Resolution No. 39 of 1948 originally established the Permanent & ROE Improvement Revolving Fund. It provided that the funds are to be used solely to finance local improvements; the monies to be replaced in the fund by the collection of the special assessment charges. All loans by the P.I.R. Fund are supposed to be repaid with a four percent interest charge. This has not been done. In addi- tion, a separate bank account should be maintained for the fund; the bank balance has been carried as a part of the General Fund account. -13- City of Hopkins 11. By charter requirements, advertising for bids is required on the purchase of personal property where the amount involved is more than $500.00. This requirement holds that the original purchase item exceeds $500.00 even though a "traded-in" item may bring the net cost below $500.00. A case in point for the year 1959 involved the purchase of a three-wheel cycle for the Police Department. The gross price of the new item acquired was $695.00, the "trade-in" cycle allow- ance was $230.00, leaving a net payment of $465.00. No bids were taken. 12. Splitting a purchase so that each invoice is below $500.00 violates the charter requirements on bidding. Fire hose was purchased from the BiLateral Fire Hose Company. Two invoices were rendered as follows: July 29, 1959, for $392.00; August 28, 1959, for $345.00. Both invoices have the same invoice and order number. 13. Extensive landscaping of park facilities was done for the Recreation Department by Bollig & Sons, Inc. The work was performed between May and September. A total of eight invoices were submitted, none of which exceeds $500.00. Neither the Council minutes nor the Recreation Commission minutes comment on the activity. It is realized that by the nature of the work performed, proper specifications for bid purposes could not be prepared; nevertheless, authorization should be granted in the minutes as well as an outline of the reasons why bids were not obtained. 14. A loss was experienced during the year within the Special Assessments Fund. whereby a tax forfeit sale resulted in the cancellation of all future work yo STRAND assessment charges against the property involved. It would be advisable to study & ROE what means can be employed to allow the reassessing of these special assessments against the same property by a new certification to the County Auditor. 15. The assessments receivable, as shown under Schedule A-4, represent a substantial portion of the total assets of the City. To assure the reasonable- ness of the balance shown would require considerable effort at the County Auditor's office. The City offices have a duplicate record of the assessment sheets. For -11h- City of Hopkins the sake of economy to the City, we suggest that a City office employee add these assessment sheets for all future years to verify the total as shown on the books. We have discussed this with the City Manager and he agrees that such an economical method of checking should be used. 16. Two instances were noted of the purchase of personal property by the City from City officials. Both instances were in nominal amounts. Such pur- chases are not authorized by Minnesota Statutes, where profits may inure to the individual official. 17. The accrual statements prepared for the public service utilities under Schedules la and 2a show whether sufficient earnings are being realized to meet the bond principal as due. On the basis of net income, and assuming that all replacements of fixed equipment will be made by the City since depreciation has been considered, the earnings appear to be insufficient to meet the bond requirements, as follows: Water Sewer Utility Utility Net Income for the Year (Accrual) $16,968.68 $10,089.38 Bond Payments for the Year 20,000.00 30,000.00 Short of Payments $ 3,O31. 32 $19,910.62 On a cash basis, sufficient monies are available, as follows: Water Sewer Utility Utility Net Income for the Year $16,968.68 $10,089.38 Add: Depreciation Not Requiring po Cash Pay-Out 25 764.92 27,837.29 STRAND & ROE Total Cash Available $12,733.60 $37,926.67 Bond Payments for the Year 20,000.00 30,000.00 Excess $22,733.60 7,926.67 It must be realized that if the major purchases of capital assets are not to be replaced from earnings, but will be made from proceeds of further bond issues through the General Levy, then the largest part of the depreciation taken -15- City of Hopkins as expense should not be considered. By major capital assets, we refer to wells, tanks, pipes, and mains. The other capital assets such as meters, vehicles, equipment, will normally be paid from current operations and depreciation would be required. Thus, if the City plans to replace the major capital assets from the earnings of the utility, consideration must be given to adjusting the utility rates. If the City plans to replace the major capital assets by further bond issues, an excess of cash is available at the present time and the utility rates need not be changed. CONCLUSION Based on our examination of the accounts, we conclude that the City is continuing to make every effort to improve its financial position. In the seemingly prosperous years, it behooves all of us to improve our positions whenever possible in order to withstand a period of trouble. Efficiency of operation and logically planned expansion are needed in order to assure financial stability. We wish to express our appreciation for the assistance and cooperation given to our representatives during the course of this examination. v STRAND & ROE -16- EXHIBIT A City of Hopkins Hopkins, Minnesota BALANCE SHEET As At December 31, 1959 ASSETS Cash on Hand and in Banks: Petty Cash $ 425.00 Cash on Hand 18,062.00 Banks 432,110.67 $ 450,597.67 Funds in Hands of Fiscal Agents 23,226.50 Investments 161,640.80 Accounts Receivable 14,7 35.41 Assessments Receivable: Permanent Improvement Revolving Fund $ 652,985.51 Special Assessments Fund 1461707.02 799,692.53 Accrued, Interest Receivable 1,812.68 Future Assessments 354,571.97 Current Tax Levy 600,765.00 Future Tax Levy 496,336.00 Inventories (At Cost) 29,431.60 Prepaid Expenses 1,010.00 Work In Process 263,240.29 Fixed Assets 4,807,548.44 Total Assets $8.001 ,.608.89 LIABILITIES , RESERVES, AND SURPLUS Accounts Payable $ 36,988.53 Contracts Payable 22,526.00 Contracts Payable - Sewage Disposal 4,188.37 Funds in Escrow 2,000.00 Due on Encumbrances 13,400.00 Matured Bonds and. Interest 23,226.50 Accrued Payroll 4,875.96 Note Payable 9,000.00 Projects Authorized 354,571.97 Prepaid Revenue 18,062.00 Bonds Payable 1,403,000.00 Future Interest 235,781.50 Reserves: Reserve for Depreciation $ 304,926.33 Reserve for Current Tax Levy 480,902.00 1 Reserve for Uncollectible Taxes 38,386.85 824,215.18 STRAND Fund Balance 830,000.00 & ROE Surplus: Current $ 423,488.12 Invested in Fixed Assets 3,799,284.76 4,222,772.88 Total Liabilities, Reserves, and Surplus $8,004,608.89 -17- SCHEDULE A-1 City of Hopkins Hopkins, Minnesota TREASURER'S CASH BALANCE As At December 31, 1959 Balance Add: Less: per Bank Deposits Outstanding Balance Bank Type of Account Statement In Transit Checks Per Books First Nat'l Bank General Fund $348,753.90 $100.00 $44,356.81 $304,497.09 N.W. Nat'l Bank Payroll Account 3,611.15 - 3,611.15 - N.W. Nat'l Bank Special Assessment 48,536.71 - - 48,536.71 N.W. Nat'l Bank Bond Retirement 79,076.87 - - 79,076.87 Totals $479,978.63 $100.00 $47,967.96 $432,110.67 SUMMARY General Fund: General Revenue $60,781.42 Beach Concession 3,015.93 Parking Meters - On Street 1,845.05 Parking Meters - Municipal Lots 131.70 Rental Property 1,4)3.28 $ 67,207.38 Service Utilities: Water $35,855.66 Sewer 78,365.09 114,220.75 Permanent Improvement Revolving Fund 123,068.96 Special Assessment Fund 48,536.71 Bond Retirement Fund 79,076.87 V Total as Above $432.111L67 STRAND & ROE -18- SCHEDULE A-2 City of Hopkins Hopkins, Minnesota ACCOUNTS RECEIVABLE As At December 31, 1959 GENERAL REVENUE: Eden Prairie Township $ 60.00 Ehmiller & Cermak 33.85 Wm. J. Hissam 150.00 John Markham 654.42 Minneapolis Gas Co. 418.00 Village of Minnetonka 540.00 Alton Munson 100.72 Pizza Plaza 18.52 Earl Sewell 2,858.15 State of Minnesota 250,00 Federated Mutual Insurance Co. 979.41 $ 6,063.07 PROPERTY RENTALS: J. Meath 80.00 WATER FUND: R. L. Brubacher $ 5.26 Chester Waldack 69.90 75.16 PUBLIC UTILITIES: Route Water Sewer Total Commercial $ 413.90 $ 441.04 $ 854.94 lA 334.93 272.7o 607.63 1B 215.13 184.50 399.63 2A 138.59 96.64 235.23 2B 150.55 126.71 277.26 3 128.78 106.13 234.91 4 149.16 99.00 248.16 5A 383.08 432.68 815.76 5B 357.38 292.38 649.76 50 504.27 396.5o 900.77 6 590.54 462.55 1,053.09 7 269.45 384.79 654.24 8 269.47 235.85 505.32 9 113.92 66.25 180.17 10A 48.09 36.00 84.09 vf 10B 255,70 66.25 321.95 STRANI 11 230.11 76.50 306.61 & ROE 12 133.72 53.94 187.66 $4.686.77 $3,630.111 . 7_1_$ Water Division 4,686.77 Sewer Division 3,830.41 Total to Exhibit A ,73_-_ -19- SCHEDULE A-3 PAYABLES On Street Municipal Special General Parking Parking Sewer Assessment Total Revenue Fund Lots Fund Utility Fund Total $ 133.00 $133.00 $ $ $ $ $ 133.00 444.00 444.00 444.00 8,750.00 8,750.00 8,750.00 5,000.00 5,000.00 5,000.00 110.00 110.00 110.00 285.00 285.00 285.00 842.80 842.80 842.80 233.58 233.58 233.58 135,877.35 13 ,877.35 135,877.35 � $151,675.73 $687.00 $5,000.00 $1,127.80 $135,877.35 $8,983.58 $151,675.73 STRANC & ROE -19- City of Hopkins Hopkins, Minnesota INTERFUND ACCOUNTS As At December 319 1959 RECEIVABLES Bond Water Sewer P.I.R. Retirement Description Utility Utility Fund Fund Classification of Revenue $133.00 $ $ $ Classification of Revenue 414.00 Parkridge Sewer Reimbursement 8,750.00 Advance on Parking Lots 5,000.00 City Portion on Project 605 110.00 Classification of Expenditures 285.00 Meter Installations 842.80 County Auditor Remittance 233.58 Revenue Bonds Payment and Reserve 135,877.35 Totals to Exhibit B $133.00 19,194.00 16,4.71.38 $135,877.35 -20- SCHEDULE A-fit City of Hopkins Hopkins, Minnesota ASSESSMENTS RECEIVABLE As At December 31, 1959 PERMANENT IMPROVEMENT REVOLVING FUND BALANCE - DECEMBER 31, 1958 $608,451.85 ADD: Assessments Completed 189,854.28 $798,306.13 DEDUCT: County Collections $107,641.11 Payments Direct to City 28,377.42 Interest Cancelled by Prepayment 6,235.51 Cancellation of Assessments on Properties Acquired by City 3,066.58 145,320.62 BALANCE - DECEMBER 31, 1959 $652,985.51 SPECIAL ASSESSMENTS FUND BALANCE - DECEMBER 31, 1958 $241,393.55 DEDUCT: County Collections $ 87,512.89 Payments Direct to City 3,223.44 Interest Cancelled by Prepayment 754.80 Cancellation of Assessments on State Lands 3,19.40 94,686.53 BALANCE - DECEMBER 31, 1959 146,707.02 V Total to Exhibit A $7,99,692.53 STRANC & ROE -21- SCHEDULE A-5 City of Hopkins Hopkins, Minnesota INVENTORIES As At December 31) 1959 Description Amount GENERAL REVENUE: Office Supplies: Municipal Offices $1,680.15 Police 440.00 Equipment and Supplies: Engineering Department 20.00 Parking Meters and Supplies 432.10 Road Materials and Supplies: Street Department 17,749.37 Sport and Craft Supplies: Recreation 1,296.00 $21,617.62 WATER DIVISION: Meters $ 1,01)4.52 Water Main Parts 3,65586 Hydrants 388.80 Hydrant Parts 1,780.30 Supplies 459.00 7,298.48 SEWER DIVISION: Parts and Supplies 515.50 Total to Exhibit A $29,431.60 V STRANC & ROE -22- SCHEDULE A 6 City of Hopkins Hopkins, Minnesota SEWER UTILITY PROJECTS As At December 31, 1959 Construction Payments Transferred Construction In Progress Current to Capital Surplus In Progress Description 12-31-58 Year Total Assets Variance 12-31-59 Adams Avenue Lift Station $92,232.49 $12,052060 $104,285009 $iOh,285.09 $7Th 91 $ V STRAW & ROE -23- City of Hopkins Hopkins, Minnesota CONSTRUCTION COSTS PERMANENT IMPROVEMENT REVOLVING FUND For the Year Ended. December 31, 195,9 Construction Payments Project in Progress Current Admin. Location Number 12-31-58 Year Overhead. BLACKTOP: Block 1, West Mpls. III 303 $ 675.07 $ - $ 30.60 Block 93, West Mpls. II 314 742.09 117.96 15.45 Block 13, West Mpls. 408 1,130.65 131.22 57.78 8th and 10th Avenues 420 12,558.52 420.76 63.12 Block 79, West Mpls. II (a) 504 1,207.56 40.22 6.03 17-18-19-20 Ave. So. 605 14,266.73 844.13 366.92 West Excelsior Ave. 606 283.00 12th Ave. No. 708 5,224.30 680.40 433.47 Block 69, West Mpls. II 718 626.98 1,436.24 133.87 Block 11, West Mpls. III 719 700.23 108.00 21.00 West Park 724 4,912.16 517.46 77.62 2nd St. So. 728 678.42 54.54 78.37 Block 9, West Mpls. III 729 103.08 214.02 41.70 16th Ave. No. 805 4,144.46 260.96 252.47 Cambridge 806 2,798.90 301.46 107.71 Block 66, West Mpls. II 807 260.71 66.69 10.00 Block 1, West Mpls. III 808 - Block 79, West Mpls. II (a) 812 - Block 13, West Mpls. III 813 - Third St. 6th to 8th Ave. 815 - 3,409.21 508.68 Second St. No. 6-12/14-17 Ave. 816 - 13,405.73 1,997.36 Elmo Park Service Drive 818 2,373.28 268.20 Block 21, West Mpls. Center 822 - 214.55 21.45 Cambridge West 828 - 1,465.68 219.85 Block 67 824 - 1,457.33 218.60 Campbell Third 908 - Alley 9th and 10th 919 - 670.27 88.54 PAVING: Excelsior Blvd. & Milwaukee St. 701 1,645.78 SEWER: Jackson Ave. - Stevens Oakwood Park 602 3,391.71 49.91 20.28 Robinwood - 17th Ave. No. 711 (51.72) Minnetonka Mills Road 714 535.56 10.69 Third Street South 715 3,119.52 (176.64) Campbell Drive 802 13,977.63 1,642.80 941.67 Third. Street South - Excelsior 811 - 450.74 80.05 Block 5, West Mpls. III 814 - Cambridge and Monk 826 4,385.88 657.89 Oakridge Road 901 - 1,165.05 174.76 Drillane 906 - 703.77 18.04 1 0 Z 0 ,1rc co O N C)i r• -1 IfN O [sada �• a C' 0 0 rN M rl U co N 0 O' N A N (f)r1 .0 O 4,N -P 0 -63 r--1 d 0 N In 0 S•O OSSOS 0 00 0 tU 1 I` -7 O 111 ON co Vl r'R O O O N V1 0 N r-I HI c0 O CO HI[� O 111. O O CO O ti O • Q@} HI r'1 111 w"� rel 0-- w CO CO N CO Zn W =r-I M -0 N r+1 r-1[- rH-1 1 N NNO en i 0 O CO N. 0 O\O\ 0 r'1 C'1 r-d CO r,NO =r1 Cl) '0 0 CO 0 0 111 01 CO N- CO 00 U▪ H 1 . f l l f i f i l f I f l l f 1 1 N-r'1 1 SO 1f11n 1 CO If IIIIIIIION N LD r--I • O CO rr1 CO N-l 0 r 111 .-7 r+1 r+1 0 1N- N 01..7 N NO NO [ NO r'1 rr1 0 f1.rN-1 r+l r 4r4 r1 r-1 1-1 N o 0 N O U1GO +7 fy O O CO HI 0 4 HI NO HI HI CO r-1 CO N -69- co 3W qSf co co 0 CO 14 H lam-ON r--1 rn ri CO CO V10.1 N 1- 0 N0 W +f� -7 L-O• O CO 11\l n'1,O-7 I"-‘O Vl.0‘�CO N- r 1 O., n'1 r-1 CO c0 C.-- -7 ba d &i O.N CO N 111 .0 0 CO.�,O 0 r-i 0 V1 CO .7 ON 0 0 CO N a) .0 0 M 0 c0 co co O,CO V1 rl ti-7 0 -7 N- O. 0 tom-0 co 0.0 O 111 rR V1 M U1 0\0\C-C-.0 Vl co..7 U N- CO •1 N N N O F+ r--I r-1 N r-I CO N-rl 111 LR r•1 N ..7 • N-r'1 0r r-4 HI H N 0 tf} 0 H 0.-_.0.O ON c0 NO O r1 N-ON N In r1 CO CO 111 O\ON r'-‘0 (n,y1 r-f CO N N-111 CDH O r4\O \O.-.7 r`O vJ IAO M C0-7 N CO 111 ON CO N- co 0 O\O 111 O\ CO N. ON r+1 N GO 111 --7 00 c0 I I I • • I • • 1 • • I ra 111 O,N,0 N 0 111 O r-I O Vl I-I r'1 CR M 0•0 LCO 111 -7 0\1A 0 111 OO O.N Cl) O.-0.co n 0.O,CO co CO c0 co ON If If n'1 Ii-7 O ri O N C+1 CON LR +-, r-O U1 n1LR_0.N 111 as O\_0 I`-7i11.0-7 O\-7 r-1 N VD N- t` CO N C1 n'1 0 H H r-I N r-1 CO N-r4 `.O 111 M n'1111 r+1 r-1 r--I r-1 ,.7 ra t`r-I r I._7 1-4 r-1 r--I N N N 111 N- 0 n1 0I r- r-1 N I 0 - >~ d .Hr0.-1II . (NJ .0 fR b a) 0 .1-1 0.4 o d H -0 111 NO N CO .?CO NOco GO. Cr.ON 111 CO r"1 N CO N- n'1 -P N V 11 1 ON 0 1CO N- rl r'1 N,ON CO N-0 N.r'1 _-7 N- r-I N-N- VD W N N y C= 0 rn rn 0 co N CO r-r-ti 0'1 rI N CO V1 nR CO 1-I N {y j. r•CO M-7 r-1 -7 N CO-7 N N- r+1'O CO N 1.R 0 N -7 N'0 Cl r-4 N 0 N 0 N M r1 ON rl ON CO .0 N M I.--CO N. O CU U N C,1 H ri 0 r-I H H fA Ti b N CO If 0 CO ON N M O 0 V1 4l P r-1 . n'1 N I- r•O\ 0 O, 'ai-P Q) Or rr1 co LR rVN 1 rI 1 0 Cl 0 N CHr1 - LAR r�1 CO If Hv C---r--1 H I Cd r-1 H 00 H tf} ._ W R 0 '0 N'O -24- City of Hopkins Hopkins, Minnesota CONSTRUCTION COSTS PERMANENT IMPROVEMENT REVOLVING FUND For the Year Ended December 319 1959 Construction Payments Project in Progress Current Admin. Location Number 12-31-58 Year Overhead WATER: Jackson Ave. - Stevens Oakwood Park 601 $ 3,808.13 $ $ (12.79) Third Street South 716 2,688.01 Interlachen - Interurban to Goodrich 726 5,767.17 219.97 Jackson So. of 2nd St. No. 732 116.01 Campbell Drive 801 13,988.62 1,). 02.07 736,9)4 3rd St. So. - Excelsior 810 852.95 860.68 120.55 Monroe Ave. - 2nd St. No./Madison 825 - Cambridge and Monk 827 - 5,351.09 802.66 STORM SEWER: I Robinwood 713 1)4,162.143 (7.75) Campbell Third 803 2,533.87 281.17 422.26 WATER AND SEWER CONNECTIONS: 621 - 8th Ave. So. 820 - 109.99 16.50 CURB AND GUTTER: Second. St. No. - West Park 7214A 1,731.12 Second St. No. 902 - 6,)404.35 816.67 Third St. No. 903 - 1,591.96 199.78 CURB: Repair 733 270.81 40.62 Second St. No. - 7th to 9th 817 - 627.20 79097 Lot 22, Block 1, West Mpls. 823 - ASPHALTIC CURB: Campbell Third 907 - SIDEWALK: South Side Excelsior Ave. 706 60.00 North Side - First St. No. 804 872.26 117.31 ', 243 - 8th Ave. No. 809 1) 1.99 21.30 109 - 8th Ave./13-15th Ave. No. 819 263.72 39.56 312 - 11th Ave. No. 821 178.35 26.75 West Side - 12th Ave. So.(Cancelled) 727 - Jackson Ave. So. 909 - 1,916.68 244.38 SUNDRY: Parking Lots 608 176,315.80 19,)403.97 24220000 Totals $299,056.16 $72,164.1)4 $12,850.21 H 6,4 I'] t4 r o N w 0 r o 1-, (,)N 0 Vit N K r O N V2O so CD CD O .64 H H ND 0- N O N r FW a D\ r as prp'� 0- H-4 N .N v co .1 PPa I-1 oa '0 0 N N H O� C' W V7 r OJ N C' N (D(cii n Co Os 0'O W 0 0 OD 10 N VI Os VI !A N c+ H 0 7 a m to 0 N N 1 o (D 0I g. C- 0 1 H fa H r.a VLAN W CoOD . co pa.L- H •• ')031-' H N H H -]W -]N W. H W sO N W VIH 017,s0 cOF Oa C' '0 0) 0-3 'O N' v VI OD -] H V1 r ON OD'O a ODr H VI.a-VZ-4 -,4 1V H H -J 0 r 0 '0 CO 0,0'O 031=' H •pp I ^ ^ I I 1 • O� .-• N 0 co Co 0 Vi W I W H 0 H 0 V1 O N O' OOD0bas -3O' t"NN W ON H VI 00r0HH H a O H H U'0) co rn ND w~r- 2'0' N W H H W 0 H VD'O N 0 VI 0I '0 0'O 0-O,"O CO -] 0 -3 VI OD -] p VL OS a'0 m m V7 CVI-,] N H 0 r 0 '-O Of, O, 0 CD m '1 D 0 N W VI OD `0 0, 0 V7 W W H H H VI H as pD OD 0-'0 0' 0, H W O N H 0+OD 0 0 r CD R. {R CD N co a H a' OO C VO P] H VI 0 V • . a o 'O N u-'^] II H 0] N IV r 'J 'J N r O Os �O H• NJ H H H W O O 0' H I I d 1 I 1 I. I ! 0• 1 1 I I 1 1 I l O l I I O cf O 1-.'_ ro N0 H J`N H 0 a HJ ND O N W H N�O �' N H VD 0 r OHO 8 rno 88 VD °DC VIVIH 0 8 0 • 00 0▪ 0P. 0 r 6/3 H1-.• 0' V42, W Jxm N a m Vn 0 bx H 0 om D Q r IV 0 N t) cr w !� 0, %n r 0 ^] ' 'D cr 0 DI0 D,T., O A;D PI Z O -25- SCHEDULE A-8 City of Hopkins Hopkins, Minnesota CAPITAL ASSETS As At December 31, 1959 Balance Elimi- Balance Description 12-31-58 Additions nations l9 LAND: City Hall Site $ 23,000.00 $ $ ' $ 23,000.00 Library Site 20,000.00 20,000.00 Garage, Shop, and Warehouse Site 15,000.00 15,000.00 Gravel Pit 7,887.50 7,887.50 Parking Lots 60,067.70 60,067.7o Parks and Playgrounds 101,740.98 16,793.60 118,534 58 Right of Ways 80,200.92 895.54 81,096.46 New City Hall Site 285.00 285.00 Fair Grounds Drainage System 4,166.78 4,166.78 Total Land $ 312,348.88 $ 17;689.14 $ $ 330,038.02 1 BUILDINGS: City Hall, Fire Department, and. Jail $ 73,000.00 $ $ $ 73,000.00 Library 19,000.00 19,000.00 Shop and Warehouse 21,300.00 21,300.00 Garages (2) 21,413.26 21,413.26 Parks and Playgrounds 15,022.87 1,996.72 17,019.59 Heavy Equipment Shed 565.98 5650,8 Total Buildings $ 150,302.11 $ 1,996.72 $ $ 152,298.83 FURNITURE AND EQUIPMENT: City Hall $ 27,854.80 $ 987.85 $ $ 28,842.65 Library 21,433.42 21,433.42 Police Department 5,061.18 185.90 5,247.08 Street Department: Concrete Mixer 533.20 533.20 Backfill Tamper 206.00 206.00 Chain Saw 310.19 310.19 - Used Pulvi Mixer 450.00 450.00 Steam Cleaner 100.00 100.00 Dragline Bucket 489.13 489.13 Chain Saw 311.69 311.69 Snow Plow Blades 435.38 435.38 Wire Gutter Broom 447.50 447.50 Electro Magic Steam Cleaner 356.00 356.00 ►i Chain Saw 263.66 263.66 STRAND Other 29,430.5729,43057 & ROE Fire Department 18,297.08 1,930.64 20,227.72 Parks and Playgrounds 23,517.87 3,264.70 26,782.57 Recreation 3,363.29 3,363.29 Stores: Diesel Tank 58.06 58.06 Industrial Pump 361.19 361.19 Aerial Maps 13,743.00 13,743.00 Engineering 4,026.71 4,026.71 Beach Concessions 955.35 955.35 Civil Defense 54500 54500 Total Furniture and Equipment $ 148,378.32 $ 10,541.04 $ 310.19 $ 158,609.17 -26- SCHEDULE A-8 Page 2 City of Hopkins Hopkins, Minnesota CAPITAL ASSETS As At December 31g 1959 Balance ELimi- Balance Description 1231-58 Additions nations 127-3159 VEHICLES: Police Departments Motorcycle - 1950 $ 448,00 $ $ 448,00 $ _ Motorcycle - 1953 695,00 695,0+0 1958 Chevrolets (2) 4,602,20 4,602,20 - 1959 Plymouths (2) 49989,42 4,989042 Fire Department: 1941 LaFrance Fire Truck 5,500,00 5,500,00 1941 Buffalo Fire Truck 9,963.64 9,963.64 1952 Mack Fire Truck 16,500,00 16,500,00 1932 Pirsch Pumper 900,00 900,00 1958 Rescue Truck and Body 9,375 53 9,375.53 Sanitation Departments 1952 Ford Truck 6,032,62 6,032,62 1957 Ford Chassis 4,597,00 4,597,00 1953 White Truck and Gar Wood Garbage Packer 7,244.90 7,244,90 Crawler Tractor 16,667,00 16,667,00 ' Hough Payloader 15,466,00 15,466,00 Engineering Department: Chevrolet Truck 1/2 Ton 1,343,01 1,343,01 Recreation Departments 1950 Chev, 1/2 Ton Panel 450,00 450,00 Tractor Mower 486,45 486,45 Street Department: 1942 Mack Tank Truck 495,00 495,00 1944 International Truck 500000 500,00 1953 International Truck 4,485.59 4,485.59 1954 International Truck 4,502094 4,502,94 1 1954 International Truck 3,972094 3,972,94 Mpls0 Moline "R" Tractor 2,169,50 2,169,50 Mpls, Moline HU" Tractor 5,557 50 5,557 50 1948 Cat, Motor Grader 10,809,00 10,809,00 Huber 5-8 Ton Roller 5,034,26 5,034 26 Elgin Sweeper 10,355000 10,355 00 Trailer 200,00 200,00 1952 Chevrolet Truck 579.45 579.45 Snow Loader 1,550,00 1,550,00 po International Pickup 350,00 350,00 STRAND Cat, Diesel Motor Grader 11,241000 11,241000 & ROE Truck Carrier and Trailer Axle Wheels 574,00 574.00 Tarco Salt Spreader and Electric Starter 573,60 57360 Trailer 510,00 510000 9 Wheel Roller 729,20 729,20 1951 Studebaker Panel Truck 495.00 495.00 1953 Dodge Truck and Hoist Box 1,468.50 1,468050 1953 Ford. Truck 802,00 802,00 Dump Box 757,0o 757.00 Cub Tractor Hyd9 System-.1 Blade 600000 6o0,00 -27- SCHEDULE Amb Page 3 City of Hopkins Hopkins, Minnesota CAPITAL ASSETS As At December 319 1959 Balance Elimi- Bal an ce Description 12z-L-7,5§, Additions nations 12-31-59 VEHICLES° (Continued) Street Departments (Continued) Rotary Mower $ 31000 $ $ $ 310°0': Sherman Loader and Material Bucket 1,800.00 1,800.00 1951 Ford Chassis Cab 595000 595 00 Austin-Western Pickup Street Sweeper 10,548000 10,548000 Dunn Steel Body 340000 340.00 1957 International Truck 3,495066 3,495066 1957 International Truck 3,495.67 3,495.67 Dunn Steel Body and Gar Wood St. Paul Hoists (2) 2,442000 2,442000 Gar Wood St. Paul Hoist 48500 48500 Loraine Moto Loader 18,500000 18,500000 1959 Ford F100 1,474095 1,474 95 Swenson Spreaders (2) 888000 888000 Total Vehicles $ 209,899.16 $ 8,047037 $5,050°20 $ 212,896.33 OTHER IMPROVEMENTS° Streets, Alleys, and Sidewalks $1,029,984.27 $ 57,245.65 $ $1,087,229.92 Street Lits 116,145047 116,145047 Parking Meters 23,073015 23,07315 Parking Meters - Municipal Lots 11,577080 11,577 80 Sign Lights 16,400000 16,400.00 Parking Lots 23,030 52 23,030.52 Storm Sewers 242,431086 17,340026 259,772 12 Traffic Signals 13597323 13,97323 Total Other Improvements $1,4659038050 $ 86,163071 $ $195519202.21 Totals $2,285,966097 $124,437098 $5,360032 $2,405,01.1.,56 V STRAND & ROE li II -28- SCHEDULE A-9 City of Hopkins Hopkins, Minnesota REVEgUE UTILITIES FIXED ASSETS AND DEPRECIATION As At December 31, 1959 Allowance for Depreciation Balance Deprec. Balance Date Cost Rate 12-31--58 1959 12-31-59 WATER UTILITY 12-31-58 Land $ 4,725.20 12-31-59 4,725.20 12-31-58 Wells, Tanks, Mains, and Equipment S1,219,507.23 2% $104,399.03 Special Assessments 36,443.72 Current Surplus: 100 H.P. Sub.Motor 2,406.31 Well #3 2,196.75 12-31-59 $1,260,554.01 $24,800.60 $129,199.63 12-31-58 Meters $ 1,946.25 10% 97.31 Current Surplus 1,916.92 12-31-59 $ 3,863.17 290.47 387.78 12-3158 Office Equipment $ 1,562095 10% 247083 12-31-59 1,562 95 156.30 404.13 Vehicles Power Digger (1/2)$ 2,539 03 10% 1,142.56 253.90 1,396.46 Chevrolet 969.09 25% 969.09 - 969.09 Intl Pickup 1,237.73 25% 1,23773 - 1,23773 I 1959 Ford F100(1/2) 737.47 20% - 7375 7375 Worthington Compressor (1/2) 1,899.00 20% - 189.90 189.90 STRAND 12-31-59 Balance $ 7,382.32 S 3,349.38 517��5, $ 3,866021 i Totals 51,278,087.65 $108,0930.55 1�5 764.92 $133,858.47 -�9- SCHEDULE A-10 City of Hopkins Hopkins, Minnesota REVENUE UTILITIES FIXED ASSETS AND DEPRECIATION As At December 31, 1959 Allowance for Depreciation Balance De pre c. Balance Date Cost Rate 12-31-58 _120_ 12-31-59 SEWER UTILITY 12-31-58 Pumps, Mains, etc. $ 952,555.7421/2% $130,121.42 Special Assessments 28,204.79 Special Project-Adams Lift Station 104,285.09 Current Surplus: Swing Pump 1,056.00 Lift Pump 9,907.00 Standby Generator 7,174.00 $1,103,182.62 $24,166.45 $154,287.87 12-31-58 Office Equipment $ 3,428.85 10% 1,253.56 Transfer (2,470.03) (1,111.51) 12-31-59 $ 958.82 95.88 237.93 Vehicles and. Other: Power Digger (1/2 Cost) $ 2,470.03 lo% 1,111.51 247.00 1,358.51 I Chevrolet 1/2 T. 1,298.00 25% 1,298.00 - 1,298.00 1954 Intl Pickup 1,237.73 1,087.73 50.00 1,137.73 1952 Chev. 3/4 T. 495.00 395.00 50000 445.00 Carryall Trailer 361.85 316.61 20.24 336.85 Fordson Diesel 6,553.00 3,923.75 1,638.25 5,562.00 Hoist Box 566.50 354.08 141.62 495.70 Bell Hole Bucket 204.20 51.05 51.05 102.10 Rodding Machine 3,980.00 497.50 995.00 1,492.50 Electric Motor 473.00 59.12 118.25 177.37 1959 Ford F100 v (1/2 Cost) 737.48 20% - 73.75 73.75 STRAND Worthington Compressor & ROE (1/2 Cost) 1,898.00 - 189.80 189.80 $ 20,274.79 $ 9,094.35 $ 3,574.96 $ 12,669.31 Totals $1,124,416.23 $139,.357.82 $2l,837.29 $167,195.11 -30- SCHEDULE A-11 City of Hopkins Hopkins, Minnesota GENERAL FUND FIXED ASSETS AND DEPRECIATION - ENGINEERING DEPARTMENT As At December 31, 1959 Allowance for Depreciation Balance Deprec. Balance Date Description Cost Rate 12-31-58 1959 12-31-59 Prior Berger Dumpy Level $ 310.00 10% $ 217.00 $ 31.00 $ 248.00 Royal Typewriter 142.38 99.68 14.23 113.91 File Cabinet 69.50 48.65 6.95 55.60 Monroe Calculator 125.00 87.50 12.50 100.00 Desk 142.65 99.89 14.26 114.15 Blueprint Cabinet 242.75 169.89 24.27 194.16 Steel File 91.26 63.86 9.13 72.99 1953 File Cabinet 80.70 48.42 8.07 56.49 Friden Calculator 340.00 204.00 34.00 238.00 Blueprint Cabinet 56.25 33.78 5.63 39.41 Drafting Table 115.00 69.00 11.50 80.50 1954 Posture Chair 27.95 14.00 2.80 16.80 Steel Gray Desk 182.44 91.25 18.25 109.50 Gray Executive Desk 126„23 63.10 12.62 75.72 Royal Typewriters (2) 355.00 177.50 35.50 213.00 File Cabinets (2) 237.60 118.80 23.76 142.56 Press-ur-Meter w/Case 153.50 76.75 15.35 92.10 Aerial Maps 262.00 131.00 26.20 157.20 Shelving 21.50 10.75 2.15 12.90 H.R.V.P. Transit 550.00 247.50 55,00 302.50 1957 Engineers Level 350.00 52.50 35.00 87.50 1958 Brunson Rod 45.00 2.25 4.50 6.75 Total Equipment $4,026.71 $2,127.07 $402.67 $2,529.74 Prior Chevrolet Panel Truck 1, 43.01 25% 1,343.01 1,343.01 Totals $5,362.72 $3,470.08 $402067 $3,872.75p. STRAND & ROE -31- SCHEDULE A-12 City of Hopkins Hopkins, Minnesota ACCOUNTS PAYABLE As At December 31, 1959 Description Amount GENERAL REVEaUE: State Highway Department $ 3,750.00 School District #274 111.61 Pokorny Plumbing 182.10 Police and. Firearms Equipment Co. 66.07 Ceco Steel Products 291.00 Molin Concrete Products 425.00 Peter Pirsch and Sons, Inc. 490.00 National Recreation Association 5.58 Bollig & Sons, Inc. 20.50 Anthony Pennant Co. 130.00 Gustafson-Fuxa, Inc. 650.00 Miracle Equipment Co. 235.00 Kwik Belt, Inc. 400000 Beacon Products Co. 89.96 Swank Motion Pictures 74.60 Dorholt Printing Co. 9.00 Hopkins Sand and Gravel 105.00 International Salt Co. 660.00 Lampert Yards 6.00 Minnesota Fire Equipment Co. 20.00 Dorholt Printing Co. 95.00 Superior Metalware 305.52 Minneapolis Suburban Newspaper 25.50 Allied Gas Co. 14050 H. V. Johnston Culvert Co. 9,255.00 Animal Rescue League 1 Oo 0 $17,547.34 SEWER UTILITY: Fadden Pump Company $ 1,056.00 Fairbanks-Morse 11,440.70 City of Minneapolis - Sewer Treatment and ri Maintenance 6,944.49 19,441.19 STRAND & ROE Total to Exhibit Ax.91$.° _32_ SCHEDULE A-13 City of Hopkins Hopkins, Minnesota CONTRACTS PAYABLE As At December 31, 1959 Description Amount Municipal Parking Lots: Magee Hale Company $10,450.00 P.I.R. Fund: Lametti Company 12,076.00 Total to Exhibit A 522,526.00 SCHEDULE A-1)4 DUE ON ENCUMBRANCES As At December! 31_, 1959 Description Amount General Revenue: Railway Culverts 512,000.00 Library Repair _ 1'400'00 Total to Exhibit A $13,400.00 STRAND & ROE -33- SCHEDULE A-15 City of Hopkins Hopkins, Minnesota ACCOUNTS PAYABLE TO CITY OF MINNEAPOLIS SEWAGE DISPOSAL SYSTEM COSTS As At December 31, 1959 Installment Due Amount December 31, 1960 $ 697.45 December 31, 1961 680.51 December 31, 1962 663.56 December 31, 1963 646.61 December 31, 1964 629.67 December 31, 1965 414.43 December 31, 1966 319.36 December 31, 1967 106.49 December 31, 1968 30.29 Total to Exhibit A $1t,P8.37 v STRANC & ROE -314- City of Hopkins Hopkins, Minnesota BONDED INDEBTEDNESS - ALL FUNDS For the Year Ended. December 31, 1959 Interest Dated. Rate Description GENERAL OBLIGATION BONDS: 12- 1-49 1.75% P.I.R. Fund 9— 1-50 1.5 % P.I.R. Fund. 12- 1-52 2% P.I.R. Fund 6_ 1-5)-12.2 P.I.R. Fund 12- 1-55 3% P.I.R. Fund 6— 1-57 3.7 % 14.1 % Total P.I.R. Fund 3— 1-45 1.2 % Water 7— 1_49 1.9 % Storm Sewer 3— 1-52 2.1 � Fire Equipment 9— 1-53 2,g � Storm Sewer 9- 1-58 2.5 � P.I.R. Sewerage System Revenue (a) 2.8 % 3.1 % 3.14 % Total General Obligation Bonds SPECIAL ASSESSMENT FUNDS: 11- 1-47 2°4 % Water 12- 1-52 2% Improvement Bonds 5_ 1-53 2.% % Improvement Bonds 6— 1_53 2.7 % Improvement Bonds 2.8 % 3% Total Special Assessment Funds WATER REVENUE: 6— 1-51a 2.5 % Water Utility 2.9 % 3% Water Utility 6— 1-57 4%11.3 % 4.5 % Total Water Revenue SEWER SYSTEM REVENUE: (a) 5 2.25% Sewerage System Revenue 12-12- 1-1-1a45 2.25% Public Utilities Revenue Total Sewer System Revenue Totals - All Funds Notes: (a) Issue of 1958 payable through Bond Retirement Fund from Sewer Revenue. (b) January 1960 payment forwarded to Fiscal Agent. -34- SCHEDULE A-16 Interest Balance Issues Paid Balance Paid 1- 1-59 1959 1959 12-31-59 1959 $ 10,000.00 $ $ 5,000.00 $ 5,000.00 $ 175.00 30,000.00 15,000.00 15,000.00 450.00 50,000.00 10,000000 40,000.00 900.00 10,000.00 5,000.00 5,000.00 220.00 180,000.00 159000.00 165,000.00 5,400.00 120,000.00 120,000.00 4,440.00 80,000.00 80,000.00 3,280.00 $ 480,000.00 $ $ 50,000.00 $ 430,000.00 $14,865.00 $ 20,000.00 $ (b) $ 5,000.00 15,000.00 210.00 16,000.00 8,000.00 8,000.00 228.00 19,000.00 5,000.00 14,000.00 346.50 120,000.00 20,000.00 100,000.00 3,080.00 39,000.00 13,000.00 26,000.00 1,218.75 26,000.00 26,000.00 910.00 24,000.00 24,000.00 930.00 36,000.00 36,000.00 1,530.00 3 780,000.00 $ $101,000.00 $ 679,000.00 $23,318.25 $ 15,000.00 $ (b) $ 4,000.00 $ 11,000.00 $ 312.00 55,000.00 11,000.00 44,000.00 990.00 131,000.00 25,000.00 106,000.00 3,537.00 130,000.00 30,000.00 100,000.00 3,120.00 10,000.00 10,000.00 280.00 10,000.00 10,000.00 300.00 $ 351,000.00 $ $ 70,000.00 $ 281,000.00 $ 8,539.00 s 72,000.00 $ $ 10,000.00 $ 62,000.00 $ 1,675.00 87,000.00 87,000.00 2,523.00 26,000.00 26,000.00 780,00 80,000.00 10,000.00 70,000.00 3,000.00 40,000.00 40,000.00 1,720.00 80,000.00 80,000.00 3,600.00 $ 385,000.00 $ $ 20,000.00 $ 365,000.00 $13,298.00 STRAND & ROE $ 91,000.00 $ $ 13,000.00 $ 78,000.00 $ 2,047.50 4,000.00 4,000.00 - 110.0o s 95,000.00 $ $ 17,000.00 $ 78,000.00 $ 2,157.50 $1,611,000.00 $ $208,000.00 $1,403,000.00 $147,312.75 -35- SCHEDULE A-17 City of Hopkins Hopkins, Minnesota SPECIAL ASSESSMENT FUND BOND MATURITIES As At December 319 1959 Water Improvement Bonds Totals DATE OF ISSUE 11- 1-47 12- 1-52 5- 1-53 6- 1-54 MATURITY DATE Jan. 1 Feb. 1 Dec. 1 Dec. 1 INTEREST RATE 1.8/2.4% 2% 2.7% 2.4/2.8% BONDS PAYABLE: 1960 (a) $11,000.00 $ 25,000.00 $ 20,000.00 $ 56,000.00 _._. 1961 $ 2,000.00 11,000.00 25,000.00 20,000.00 58,000.00 1962 2,000.00 11,000.00 25,000.00 20,000.00 58,000.00 1963 2,000.00 11,000.00 31,000.00 20,000.00 64,000.00 1964 1,000.00 20,000.00 21,000.00 1965 1,000.00 2,000.00 3,000.00 1966 1,000.00 2,000.00 3,000.00 1967 1,000.00 2,000.00 3,000.00 1968 1,000.00 2,000.00 3,000.00 1969 2,000.00 2,000.00 1970 2,000.00 2,000.00 1971 2,000.00 2,000.00 1972 2,000.00 2,000.00 1973 2,000.00 2,000.00 1974 2,000.00 2,000.00 Total Bonds Payable $11,000.00 $44,000,00 $106,000.00 $120,000.00 12B14000.00 FUTURE INTEREST: 1960 $(a)132.00 $ 770.00 $ 2,862.00 $ 2,980.00 $ 6,744.00 1961 240.00 550.00 2,187.00 2,500.00 5,477.00 1962 192.00 330.00 1,512.00 2,020.00 4,054,00 1963 144.00 110.00 837.00 1,S40.00 2,631.00 1964 108.00 1,060.00 1,168.00 1965 84.00 580.0o 664.0o 1966 60.00 524,00 584.00 1967 36.00 468.00 504.00 1968 12.00 412.00 424.00 1969 356.00 356.00 1970 300.00 300.00 po 1971 240.00 240.00 1972 180.00 180.00 STRAND & ROE 1973 120.00 120.00 1974 60.00 60,00 Total Future Interest $_1,008.00 $ 1,760.00 $ 7,398.00 $ 13, 340.00 $ 23,506.00 -36- City 36-City of Hopkins Hopkins, Minnesota GENERAL OBLIGATION BONDS - BOND RETIREMENT FUND As At December 31, 1959 Permanent Improvement Revolving Fund. DATE OF ISSUE 12- 1-L9 9- 1-50 12- 1-52 6- 1-5)4 12- 1-55 MATURITY DATE Dec. 1 Sept. 1 Feb. 1 Dec. 1 Dec. 1 INTEREST RATE 1.75% 1.5% 2% 2.2% 3% BONDS PAYABLE: 1960 $5,000.00 $15,000.00 $10,000.00 $5,000.00 $ 15,000.00 1961 10,000.00 25,000.00 1962 10,000.00 25,000.00 1963 10,000.00 25,000.00 1964 25,000,00 1965 25,000.00 1966 25,000.00 1967 1968 1969 Total Bonds Payable $5,000.00 $15,000.00 $40,000.00 $5,000.00 $165,000.00 FUTURE INTEREST: 1960 $ 87.50 $ 225.00 $ 700.00 $ 110.00 $ 4,950.00 1961 500.00 4,500.00 1962 300.00 3,750,00 1963 100.00 3,000.00 1964 2,250.00 1965 1,500.00 1966 750.00 1967 1968 1969 Total Future Interest $ 87.50 $ 225.00 $ 1,600.00 $ 110.00 $ 20,700.00 -36- SCHEDULE A-18 bonds Water Storm Fire Storm Total Bonds Sewer Equipment Sewer Total 3- 1-145 7- 1-119 3- 1-52 9- 1-53 Jan. 1 July 1 Mar. 1 Mar. 1 1.2% 1.9% 2.1% 2.8% $ 20,000.00 $ 70,000.00 (a) $8,000.00 $ 5,000.00 $ 20,000.00 $103,000.00 20,000.00 55,000.00 $ 2,500.00 5,000.00 20,000.00 82,500.00 20,000.00 55,000.00 2,500.00 4,000.00 20,000.00 81,500.00 20,000.00 55,000.00 2,500.00 20,000.00 77,500.00 20,000.00 145,000.00 2,500.00 20,000.00 67,500.00 20,000.00 45,000.00 2,500.00 47,500.00 20,000.00 45,000.00 2,500.00 147,500.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000,00 20,000.00 20,000.00 20,000.00 20,000.00 S200,000.00 $430,000.00 $15,000.00 $8,000.00 $114,000.00 $100,000.00 $567,000.00 $ 7,350.00 $ 13,2422.50 $ (a)90.00 $(a)76.00 $ 2111.50 $ 2,520.00 $ 16,350.00 6,610.00 11,610.00 165.00 136.50 1,960.00 13,871.50 5,870.00 9,920.00 135.00 42.00 1,400.00 11,497.00 5,130.00 8,230.00 105.00 840.00 9,175.00 24, 390.00 6,6140.00 75.00 280.00 6,995.00 3,650.00 5,150.00 45.00 5,195.00 2,870.00 3,620.00 15.00 3,635.00 2,050.00 2,050.00 2,050.00 1,230.00 1,230.00 1,230.00 1,0 1410.00 1110.00 410.00 STRAND & ROE S 39,560.00 $ 62,282.50 $ 630.00 $ 76.00 $ 420.00 $ 7,000.00 $ 70,1408.50 -37- City of Hopkins Hopkins, Minnesota GENERAL OBLIGATION BONDS - BOND RETIREMENT FUND As At December 31, 1959 Permanent Improvement Revolving Fund DATE OF ISSUE 12- 1-49 9- 1-50 12- 1-52 6- 1-54 12- 1-55 RESERVE FOR UNCOLLECTIBLE TAXES: 1960 $ 312.50 $ 775.00 $ 500.00 $ 290.00 $ 1,050.00 1961 500.00 1,500.00 1962 500.00 1,550.00 1963 1,400.00 1964 1,1450.00 1965 1,)400.00 1966 1,350.00 1967 1968 1969 Total Reserve for Uncollectible Taxes $ 312.50 $ 775.00 $ 1,500.00 $ 290.00 $ 9,700.00 Total Bonds, Interest, and Reserve $5,1400.00 $16,000.00 100.00 $5,)400.00 112_5_ 4.22122 FUNDS PROVIDED BY: Levies Collectible In: 1960 $5,) 00.00 $16,000.00 $11,200.00 $5,400.00 $ 21,000.00 1961 11,000.00 31,000.00 1962 10,800.00 30,300.00 1963 29,)400.00 1964 28,700.00 1965 27,900.00 1966 27,100.00 1967 1968 1969 Total Levies $5,) 00.00 $16,000.00 $33,000.00 $5,) 00.00 $195,400.00 TO BE OBTAINED FROM CURRENT FUNDS - - 10,100.00 - - Totals as Above $5400.00 $16,000.00 $) 3,loO.00 $5,)400 oo $195,400.00 Note (a) January 1, 1960, payments due remitted to Fiscal Agent in 1959. -37- SCHEDULE A-18 Page 2 Bonds Water Storm Fire Storm Total Bonds Sewer Equipment Sewer Total 3- 1-145 7- 1-149 3- 1-52 9- 1-53 $ 1,750.00 $ 14,677.50 $ 168.00 $ $ 358.50 $ 880.00 $ 6,0814.00 1,790.00 3,790.00 160.00 363.50 890.00 5,203.50 1,730.00 3,780.00 151.00 258.00 14,189.00 1,670.00 3,070.00 1142.00 760.00 3,972.00 1,610.00 3,060.00 133.00 3,193.00 1,650.00 3,050.00 125.00 3,175.00 1,630.00 2,980.00 2,980.00 1,550.00 1,550.00 1,550.00 1,570.00 1,570.00 1,570.00 $ 14,950.00 $ 27,52j.50 $ 879.00 $ - $ 980.00 $ 2,530.00 $ 31,916.50 $254,510.00 $19,810.00 $16,509.00 $8,076.00 1,5,400.00 $109,530.00 $669,325.00 S 29,100.00 $ 88,100.00 $ 2,863.00 $ $ 5,500.00 $ 23,1400.00 $119,863.00 28,400.00 70,1. 00.00 2,825.00 14,300.00 22,850.00. 100,375.00 27,600.00 68,700.00 2,786.00 21,250.00 92,736.00 26,800.00 56,200.00 2,747.00 21,600.00 80,547.00 26,000.00 514,700.00 2,708.00 57,408.00 25,300.00 53,200.00 2,670.00 55,870.00 214,500.00 51,600.00 51,600.00 23,600.00 23,600.00 23,600.00 22,800.00 22,800.00 22,800.00 11,1400.00 11,1,00.00 11,1400.00 $245,500.00 $500,700.00 $16,599.00 $ - $ 9,800.00 $ 89,100.00 $616,199.00 9,010.00 19,110.00 (90.00) 8,076.00 5,600.00 20,430.00 53,126.00 vo STRANC $2516510.00 $519,810.00 $16,509.00 $8,076.00 $15,400.00 $109,530.00 $669, 325.00 8c ROE -38- SCHEDULE A-18 City of Hopkins Hopkins, Minnesota SEWER UTILITY REVENUE BONDS - BOND RETIREMENT FUND As At December 31, 1959 DATE OF ISSUE: 9- 1-58 MATURITY DATE: Dec. 1 INTEREST RATE: 2.5 - 3.4% Bonds Future Year Payable Interest Reserve Total 1960 $ 13,000.00 $ 3,346.00 $ 817.30 $ 17,163.30 1961 13,000.00 3,021.00 801.05 16,822.05 1962 13,000.00 2,696.00 784.80 16,480.80 1963 13,000.00 2,332.00 766.60 16,098.60 1964 12,000.00 1,968.00 698.40 14,666.40 1965 12,000.00 1,596.00 679.80 14,275.80 1966 12,000.00 1,224.00 661.20 13,885.20 1967 12,000.00 816.00 640.80 13,456.80 1968 12,000.00 408.00 620.40 13,028.40 Totals $112,000.00 $17,407.00 $ 6,47035 $135,877.35 SUMMARY - BOND RETIREMENT FUND Bonds Future Description Payable Interest Reserve Total Tax Levy Issues (Schedule) $567,000.00 $70,408.50 $31,916.50 $669,325.00 Revenue Issue (As Above) 112,000.00 17,407.00 6,470.35 135,877.35 Totals $639,000.00 $87,815.50 $38,386.85 $805,202.35 TAX LEVIES Certified to County Auditor $616,199.00 STRAND & ROE Less: Current Collections 119,863.00 Collections - Future Years $496L336.00 -39- SCHEDULE A-19 City of Hopkins Hopkins, Minnesota SEWER UTILITY - REVENUE BONDS As At December 31, 1959 Sewerage System Bonds Interest Total DATE OF ISSUE 12- 1-45 MATURITY DATE Dec. 1 INTEREST RATE 2.25% PAYABLE: 1960 $13,000.00 $1,955.00 $14,955.00 1961 13,000.00 1,662.50 14,662.50 1962 13,000.00 1,370.00 14,370.00 1963 13,000.00 1,077.50 14,077.50 1964 13,000.00 785.00 13,785.00 1965 13,000.00 292.50 13,292.50 Totals 178,000.00 $7,142.50 $8.142.50 po STRAND & ROE -40- SCHEDULE A-20 City of Hopkins Hopkins, Minnesota WATER UTILITY - REVENUE BONDS As At December 31, 1959 Water Water Revenue Revenue Total DATE OF ISSUE 6- 1-54 6- 1-57 MATURITY DATE June 1 June 1 INTEREST RATE 2.5/2.9/3.0% 4.0/4.3/4.5% BONDS PAYABLE: 1960 $ 10,000.00 $ 10,000.00 S 20,000.00 1961 10,000.00 10,000.00 20,000.00 1962 10,000.00 10,000.00 20,000.00 1963 10,000.00 10,000.00 20,000.00 1964 10,000.00 10,000.00 20,000.00 1965 12,000.00 10,000.00 22,000.00 1966 12,000.00 10,000.00 22,000.00 1967 12,000.00 10,000.00 22,000.00 1968 12,000.00 10,000.00 22,000.00 1969 12,000.00 10,000.00 22,000.00 1970 13,000.00 10,000.00 23,000.00 1971 13,000.00 10,000.00 23,000.00 1972 13,000.00 10,000.00 23,000.00 1973 13,000.00 10,000.00 23,000.00 1974 13,000.00 10,000.00 23,000.00 1975 20,000.00 20,000.00 1976 20,000.00 20t000.00 Total Bonds Payable 51254000.00 $190,000.00 $365,000,00 FUTURE INTEREST: 1960 $ 4,728.00 $ 7,920.00 $ 12,648.00 1961 4,478.00 7,520.00 11,998.00 1962 4,228.00 7,120.00 11,348.00 1963 3,978.00 6,720.00 10,698.00 1964 3,728.00 6,320.00 10,048.00 1965 3,453.00 5,920.00 9,373.00 1966 3,129.00 5,520,00 8,649.00 1967 2,781.00 5,105.00 7,886.00 • 1968 2,433.00 4,675.00 7,108.00 1969 2,085.00 4,245.00 6,330,00 1970 1,722.50 3,815.00 5,537.50 v 1971 1,345.50 3,375.00 4,720.50 ST 1972 968.50 2,925.00 3,893.50 & of 1973 585.00 2,475.00 3,060.00 1974 195.00 2,025.00 2,220.00 1975 1,350.00 1,350.00 1976 450.00 450.00 Total Future Interest $ 39,837.50 $_77,480.O0 $117,317.50 -41- II City of Hopkins Hopkins, Minnesota COMBINED BALANCE SHEET BY FUNDS As At December 31, 1959 Parking Meters General Beach Municipal Assets Revenue Concession On Street Lots Treasurer's Cash $ 60,781042 $3,015.93 $1,845.05 $ 131.70 Petty Cash 325.00 Cash on Hand 18,062.00 Funds in Hands of Fiscal Agents Accounts Receivable 6,063.07 Investments Due from Other Funds Current Tax Levy 480,902.00 Future Tax Levy Due from Bond Retirement Fund Special Assessments Receivable To Be Assessed Accrued Interest Receivable Inventories (At Cost) 21,617.62 Work In Process Contract Work Prepaid. Expenses 1,010.00 Fixed Assets Total Assets $588,761.11 S LL?_j $1,845.05 $ 131.70 Liabilities, Reserves, and. Surplus Accounts Payable $ 17,547.34 $ $ $ Contracts Payable 10,450.00 Due City of Minneapolis-Sewage Disposal Funds in Escrow 2,000.00 Matured Bonds and Interest Accrued Payroll 4,339.18 Due to Other Funds 687.00 5,000.00 1,127.80 Due on Encumbrances 13,400.00 Projects Authorized Note Payable 9,000.00 Prepaid Revenue 18,062.00 Bonds Payable Interest Payable Reserve for Depreciation Reserve for Current Tax Levy 480,902.00 Reserve for Uncollectible Taxes Reserve for Sewer Utility Issue Fund. Balance Surplus: Current 42,823.59 3,015.93 (3,154.95) (11,446.10) Invested in Fixed Assets Total Liabilities, Reserves, , and Surplus $588,761.11 $3,015.93 $1,845.05 $ 131.70 r H� 'Ti r : ____ N o m r o c w mc.CC N m 8° H N O N O H `4 r Co I-. r H.H N) 0- Co N) 0 off'0 -W 0•C-• NN 0 H r 0 0' CD H (D N V7 0 0'O 0 HH W O V1�' O �0 r OWN Ic+ (D I-' NO N 0 0 C-'0 0 0 3-3 0 00 000H 0 04J H v 0N W N V7 0 co 0 r R.W 0 Vi 0 00 0OH 0 0C- O 0 N) H 0 N 0 .O O O CO -' r' r r � 0, r r W N om. (0 H•0 rPl N O Co -3 rC'N C" Y•W \-0-3 Co W O W N O N r•0-3 N r H W(D • H- V-1.I--, WH� r -3 OH wvrir�o 0VVi `+ � NCO0 O\ C' '� ON)0 co N 80i O 8� H r H H rn °F' rn �r 0 H • N0•ON H 4., [1-' -3��e V1NO arno roo 41 Co w� 0, -,JN-3 CO r 1_33•)-3 cF0'w VI Co�v0 w win 0� 0 No 6° 'r r Co rny V 0 11-' N) H 0 0 • 0, 0 H 0 C- 0 CT• 0 wvi C-H 0 V1 0, CD rN 0 0 H IN)0N'0 0-N VI H V7 ,0 VI -r Ch rwH H Na al y W 00 r(71 w 0) O N 0 • m 0 `' •o rn N b} �3 I-. r W N H H C c-- H c0 CO - • W 43v co N • y CN ,0 N CD W'0 CD • 8 � Co CO H 0CD w H 0 H -3 v"CC H rn 0-a w • CD r C O O Vt. O • N • H 0 0 Co 0 • C. NO 0 0 H e0+ I } . , •. O. oNW H •0 • Vi CO "o CO ) o N 0 HW H0 F-' N wHH r O .~S O -3 -3 H r 0 N J C 00 H •O O\ VI O 0 w W-7 0 U R. R. 0 N) N• V 7 4-1. 0 0 0 N 0 0 41. 0 - fi N N N C 0 10 0 r W 'O O -3 Co V O l�3' N C H '-3 H H -3 V. 0` r V1. O. O. fiH fR . • •• H IC i1 r � NM-....1 C' co ,--A...,--A...., N C" W H W 0 HOC'VlW H•0 W H NC'N O. W--3 C- H r C' ow 0.0 O.Or HC"o Co N 0 r N C' O co CIO O O\st N O CVH VZ O N C'H VZ O.co W N O.O. N C r W O, HH O00)HO N -.3 0-343N OHNDco OT 00W -4 4.) O N O,N0 r co '0 Nr O ND 0H O CococoO 0 r N)H. V"l L0O NO • • • • • • • • • • • ° • • ° ° ° • O -3H 00-00043\41000,00-4•04104_,04-1. O C'O N -Cr.0,b Vt 0-O O-7 Co C-V1 O O H CN) 0 Vl VI 0 W 0000-10 W O.00-304, C-0.0 00-3 W V.0043 0 H O 00 -3 co y oz m 0 1 -42- City of Hopkins Hopkins, Minnesota ANALYSIS OF CURRENT SURPLUS For the Year Ended December 31, 1959 General Beach Revenue Concession BALANCE - DECEMBER 31, 1958 $(15,687.36) 51,898066 ADDITIONS: Revenue per Accompanying Statements $619,155.89 $6,048.23 City Share Cancelled on Project 608 527.16 Payment on Fund Loans Payment on Bonds Current Year Assessment Fees Adjust Inventory to Actual 5,476.92 Project Cost Overestimated Cash to Municipal Court 200.00 1958 Entries on Books in 1959 8,908.20 Adjust Payroll Deductions 7.61 $634,275.78 $6,048.23 $618,588.42 $7,946.89 DEDUCTIONS: Expenditures per Accompanying Statements $575,764.83 $4,930.96 Parking Meters Installation of Meters Applicable to Assessments Receivable Loss of Interest on Assessment Prepayments Loss on Assessments of State Tax Sales Loss of Interest - City Acquired Property County Auditor Fees Account Charged Off - Wm. Hissam Adjust Accounts Receivable to Actual $575,364.83 $4,930)6 BALANCE - DECEMBER 31 1959 $ 42,823.59 $3,015,.93 0 1 zo 1,� r,;m '0 O\3000ti..7 ra00H CO - 'O�S OO A.O0�f.?t0 N UtH00c0,Os 0 N 30 sO CO cMoq Hil ,� "'l t•ti OO.O.ti o co t— rl ..7 t-tt ut N..7 O In t.tt c0 t`O '.O N- 1 N IT N IAcrt,-4t.tt 0 0 N co[-CO�ti Os cr.HO HIH N 0 0 H C- -?IA Al IAVO IA t-N ON m H 4, CO CO 0 SO,0 O f+t CO -7 HIO '0 VO M HI H 0 H N N N 0 H N N H x H-1 H+ Ha Hi H >< fH fe- 93 69- 41 }w O ON O O a 0 'd p0'd N c0 c0 O O, O F+ 7d7 1.1� CV VA 0 O 1-1:Cr\-: OW•HiWi. O, ti t- N NCW (31 HI H CV H U3 9F3 .y3 H3 HIA O O O O O 0 <'t c0-7 N_ • U CO HI CT Os In M N- CO ,0 N UN Mtto 0, O �O� 0\ N Vt O• O tit-H N O 0 ,�7cr‘ HI CO]• IO M Os - ti 0 m O, (-- .:c d H N HI ti3 iia fA EA I +3 CO fn t- O t"t H CO 0 j•CV s[`a 1.tt c0 l.h tft CO 1lA IA CO CO C > `O CO r"I 0 CV H t+t ON,0 CO0 N 0 HIfp+,qp� OH0 I • N tom^sOHHI O W E P. 43• H 43 69- -64 t- Hd r-i CO H CO HI Os CO t- 'O t+t • A UN . . O r♦ '0 N t`" H to IN .3 v CO 0 0 VID CO 5 c0 COHI t"t HI c0 C-- CO 0 aO A -•o•. 'o f++� ti -0 -7 0 • N N H N �O N rf M CO H t't ra O -7 H HI H H O g3 69 H3 93 O0 H ON .000 CO H �� O 0\ 0 N VO N 0 'LA O CO . OWN cv ra of' M N t—O sO O co t� N (IR.C_ c0 O "-Iv-CO CO "j N 7 ▪ CO tin O -7 N 0\ O N Hew 21 IA >r c0 HI A 0,o H+3 --1 0 O .0 CO H N Cd tyy'. SO HIri t- HH HI 0 O O N t- t- W 43 fA e -ea U3 > tf\ l.n 0 O O H ' '0 t0 Os 0 CO N Oa. sO '0 If‘N HNI j '0 �O �O el-0 r-1 • U '0 '0 t7t:c0 mea° o +> Ha 0 +fl -Ea to eta C N O-O sO ]Cm. N 0• O O 0 t j Os 0 0 N t+t ra0 oO c0 O 1f"t ifs aO O f'C)H 43VD 43 ES' I. -43- EXHIBIT C-2 City of Hopkins Hopkins, Minnesota ANALYSIS OF SURPLUS INVESTED IN FIXED ASSETS For the Year Ended December 3l 1959 BALANCE - DECEMBER 31, 1958 $3,615,771.37 ADDITIONS: Current Surplus: Executive - Stenorette Machine $ 237.85 Wood Folding Chairs (25) 75.00 Assessing - Olivetti Printing Calculator 675.00 Police - Shotgun 66.07 Resuscitators (2) 69.83 3 Wheel. Cycle 695.00 Bantam Verifax 50.00 2 - 19$9 Plymouths 4,989.42 Fire - Hose 750.00 Ladders (2) 990.61 Hydraulic Jack 190.03 Civil Defense - Two-Way Mobile Radio 545.00 Street - Chain Saw 263.66 1959 Ford F100 1,474.95 Swenson Spreaders (2) 888.00 Recreation - Land - Shady Oak 1,982.40 Landscaping 1,253.35 Warming Houses 1,996.72 Equipment 3,363.29 Parks - Landscaping 2,522.50 Equipment 3,264.70 Construction - Land - Street Car R/W 895.54 Land -20th Ave. No. Park 11,035.35 Parking Meters - Municipal Lots 11,577.80 $ 49,852.07 Special Assessments: Blacktop $ 54,437.47 Storm Sewers 17,340.26 Curb, Gutter, and Sidewalk 2,808.18 74,585.91 Note Paid 3,000.00 127,437.98 $3,743,209.35 DEDUCTIONS: Items Traded: 1958 Chevrolets (2) $ 4,602.20 3 Wheel Cycle (1) 448.00 Chain Saw 310.19 $ 5,360.39 STRANC Depreciation for the Year - Engineering 402.67 & ROE Service Utility Accounts Transferred: Bond and Assets Reserve Interest Water Utility $1,232,487.48 $108,093.55 $515,615.50 608,778.43 Sewer Utility 971,153.87 139,357.82 104,300.00 727,496.05 1,342,037.54 BALANCE - DECEMBER 31, 1959 744- EXHIBIT C-2 Page 2 City of Hopkins Hopkins, Minnesota ANALYSIS OF SURPLUS INVESTED IN FIXED ASSETS SERVICE UTILITIES For the Year Ended December 31, 1959 Water Utility Sewer Utility BALANCE - DECEMBER 31, 1958 $608,778.43 $573,150.50 ADDITIONS: Current Surplus $ 9,156.45 $ 20,772.48 Special Assessments 36,443.72 28,204.79 Project Authorized: Adams Lift Station 104,285.09 Bond and Interest Payments 33,298.00 37,625.70 78,898.17 190,888.06 $687,676.60 $764,038.56 DEDUCTIONS: Depreciation for the Year 25,764.92 27,837.29 BALANCE - DECEMBER 31, 1959 $661,911.68 $736,201.27 V STRAND & ROE -145- EXHIBIT D City of Hopkins Hopkins, Minnesota COMPARATIVE BALANCE SHEETS As At As At Increase Assets 12-31-58 12-31-59 (Decrease) Cash on Hand and in Banks $ 435,11112.98 $ 1150,597.67 $ 15,1511.69 Funds in Hands of Fiscal Agents 11,966.63 23,226.50 '18,259.87 Accounts Receivable 10,705.72 14,735.41 4,029,69 Assessments Receivable: Permanent Improvement Revolving Fund 608,1151.85 6529985.51 44,533,66 Special Assessments Fund 2111,393.55 146,707.02 (94,686.53) Accrued Interest Receivable - 1,812.68 1,812.68 Future Assessments 330,969.98 354,571.97 23,601.99 Current Tax Levy 608,685.20 600,765.00 (7,920.20) Future Tax Levies 752,076.35 496,336.00 (255,7110.35) Inventories 211,632.411 29,431.60 4,799.16 Prepaid. Expenses 410.00 1,010.00 600.00 Work In Process 391,288.65 263,240.29 (128,048.36) Contract Work 15,359.56 - (15,359.56) Investments - 161,6110.80 161,6110.80 Capital Assets 4,489,608.32 4,807548.44 317,9110.12 Total Assets $7,913,991.23 $8,0011,608.89 $ 90,617.66 Liabilities, Reserves, and Surplus Accounts Payable S 13,027.27 $ 36,988.53 $ 23,961.26 Contracts Payable - Projects 15,359.56 22,526.00 7,166.44 Contracts Payable - Sewage Disposal 4,900.39 11,188.37 (712.02) Funds in Escrow 1,200.00 2,000.00 800.00 Matured. Bonds and Interest - 23,226.50 23,226.50 Due on Encumbrances - 13,400.00 13,1100.00 Accrued Payroll 4,875.96 4,875.96 Notes Payable 3,000.00 9,000.00 6,000.00 Projects Authorized 495,969.98 3511,571.97 (1111,398.01) Prepaid Revenue 15,309.00 18,062.00 2,753.00 Bonds Payable 1,611,000.00 1,1103,000.00 (208,000.00) Future Interest 283,5116.25 235,781.50 (47,764.75) Reserves: Reserve for Depreciation 250,921.115 3011,926.33 511,004.88 Reserve for Current Tax Levy 1170,1115.00 1180,902.00 10,1187.00 Reserve for Uncollectible Taxes 511,8117.80 38,386.85 (16,460.95) p. Fund Balance 830,000.00 830,000.00 - D Surplus: &OEC Current 2118,723.16 1123,1188.12 1711,7611.96 Invested in Fixed Assets 3,615,7.71.37 3,799,2811.76 183,513.39 Total Liabilities, Reserves, and Surplus $7,91.3,991.23 18,0011,608.89 $ 90,617.66 -46- SCHEDULE 1 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF REVENUE For. the Year Ended December11.2_12.51 Actual Estimated Over Revenue Revenue Revenue (Under) Property Taxes: Current $466,047.51 $470,415.00 S(4,367.49) Prior 5,937.02 2,995.00 2,942.02 State-Shared. Taxes: Liquor 8,43045 8,000.00 430.45 Cigarette 8,687.03 8,000.00 687.03 Bank Excise 3,011.86 1,400.00 1,611.86 Mortgage Registry 2,772.55 1,600.00 1,172.55 State Aid Roads 8,772.30 9,000.00 (227.70) Licenses: Liquor - On Sale 9,600.00 12,000.00 (2,400.00) Liquor - Off Sale 800.00 800.00 - Liquor - Club 300.00 300.00 - Liquor - Malt - On Sale 656.00 650.00 6.00 Liquor - Malt - Off Sale 220.00 220.00 - Soft Drinks 255.00 225.00 30.00 Milk - Sales 24.00 25.00 (1.00) Milk - Truck 108.00 100.00 8.00 Amusement Devices 60.00 70.00 (10.00) Oil and. Gas Burner Installation 300.00 300.00 - Plumbers 375.00 400.00 (25.00) Gasoline - Filling Station 557.00 600.00 (43.00) Gasoline - Bulk Station 150.00 200.00 (50.00) Bowling Alley 162.00 110.00 52.00 Dance Hall - - - Theatres 167.00 75.00 92.00 Cigarette 590.00 550.00 40.00 Taxicab 60.00 35.00 25.00 Peddlers 300.00 - 300.00 Billboards and Signs 62.00 50.00 12.00 Electrician 1,013.00 900.00 113.00 Auctioneers 110.00 - 110.00 Used Car Lots 1,302.00 1,000.00 302.00 Ice Skating School 55.00 50.00 5.00 Benches 60.00 200.00 (140.00) Dog 424.00 400.00 24.00 Bicycle 90.75 100.00 (9.25) Permits: ✓ Building 4,089.50 2,000.00 2,089.50 STRAND Electrical 3,343.39 2,300000 1,043.39 & ROE Plumbing 766.00 600.00 166.00 Oil and Gas Burner 136.00 100000 36.00 Street Opening 462.00 400 00 62.00 Departmental: Sundry: Dog Pound S 288.00 Telephone Commissions 101.09 Refunds 17.56 Insurance 183.50 Road Materials - Bid 2,858.15 Labor and. Equipment Usage 181.81 -47- SCHEDULE 1 Page 2 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF REVENUE For the Year Ended December 31, l Actual Estimated Over Revenue Revenue Revenue (Under) Departmental: (Continued) Sundry: (Continued) 1 Oliver Tractor HD42 $ 401.00 Red. Flashing Lights 8.00 Ladder 14.00 Miscellaneous 304.02 $ 4,357.13 $ 1,000.00 $ 3,.357.13 Municipal Court 19,991.28 16,000.00 3,991.28 Fire Protection 10,308.00 6,000.00 4,308.00 Library Fees 1,248.76 900.00 348.76 Recreation: Salary Subsidy 870.00 700.00 170.00 Fees: Basketball $ 730.00 Softball 733.00 Playgrounds 822.96 2,285.96 3,095.00 (809.04) Beach Parking 2,509.19 2,000.00 509.19 Contributions: School District #274 $11,500.00 Minnetonka Village 3,300.00 Hopkins Lions Club 810.12 15,610.12 12,000.00 3,610.12 Sundry 108.98 50.00 58.98 Parking Meters - 5,000.00 (5,000.00) Rental Properties 500.00 500.00 Overhead Charges: Water Utility 5,000.00 5,000.00 - Sewer Utility 5,000.00 5,000.00 Permanent Improvement Fund: Equipment $ 8,259.90 Overhead 12,850.21 21,110.11 25,000.00 (3,889.89) Grand Totals 1619,155.89 $608,L415.00 110.74 0.$9 v STRAND & ROE -48- SCHEDULE 2 City of Hopkins Hopkins, Minnesota GENERAL FUND - SUMMARY OF EXPENDITURES For the Year Ended December 31, 1959 Actual Appro- (Over) Description Expenditures ,pclations Under Legislative $ 1,903.35 $ 2,500.00 $ 596.65 Executive 28,622.25 29,275.00 652.75 Law 5,751.68 5,775.00 23.32 Election 1,4 25.89 2,000.00 574.11 City Clerk 9,566.07 9,800.00 233.93 Legal Service 2,840.20 3,600.00 759.80 Assessing 10,219.45 12,150.00 1,900.55 Zoning and Planning 462.25 750.00 287.75 Charter Commission 145.87 500.00 3541.13 Insurance 9,263.75 11,000.00 1,736.25 Police 88,980.16 88,850.00 (130.16) Fire 145,913.514 16,250.00 336.46 Inspection Services 1,813.72 2,5240.00 726.28 Public Employees' Retirement Association 13,600.00 13,600.00 - Civil Defense 71. 2.03 1,000.00 257.97 Dog Control 1,602.95 1,600.00 (2.95) Weed Control 954.03 1,000.00 145.97 Engineering 14,952.98 17,500.00 2,517.02 Street 133,938.31 154,800.00 20,861.69 Sanitation 72,004.46 72,100.00 95.54 Municipal Building 6,422.89 6,650.00 227.11 Health 3,774.65 3,800.00 25.35 Public Welfare 8,482.18 8,700.00 217.82 Public Library 23,159.76 23,200.00 40.21 Recreation 46,835.55 111 ,022.00 (2,813.55) Parks 191157.54 18,553.00 (6014.54) Contingencies 9,651.33 10,500.0o 818.67 Land and Construction 12,180.89 15,000.00 2,819.11 Hennepin County Parks 1,367.10 1,400.00 _____2L90 Grand Totals $575,764.83 $608,415.00 1.32,,650.17 v STRAND & ROE `49- SCHEDULE 3 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1259 Expendi- Appro- (Over) Description tures priations Under LEGISLATIVE: Salaries: Mayor $ 300.00 $ 300.00 S Councilmen 400.00 1400.00 - Publications 929.35 1,250.00 320.65 Travel 250.00 250.00 League of Minnesota Municipalities 274.00 300.00 26.00 Total Legislative $ 1,903.35 $ 2,500.00 $ 596.65 EXECUTIVE: Salaries: City Manager $8,996.00 Finance Officer 5,430.00 Clerical 5,081.19 Stenographic 3,848.00 $ 23,355.19 $ 23,000.00 $ (355.19) Communication: Telephone $1,343.23 Postage 344.93 1,688.16 1,800.00 111.84 Publications 1,112.27 1,200.00 87.73 Travel and Tuition 722.96 1,350.00 627.04 Maintenance 50.07 1400.00 349.93 Supplies 1,216.45 1,000.00 (216.45) Subscriptions 164.30 125.00 (39.30) Equipment : Stenorette Machine $ 237.85 Wood Folding Chairs (25) 75.00 312.85 1400.00 87.15 Total Executive $ 28,622.25 $ 29,275.00 $ 652.75 LAW: Salaries: Judge $1,500.00 Special Judges 675.00 Clerk 1,307.47 Clerical 390.39 $ 3,872.86 $ 3,950.00 $ 77.114 Other Services: Court Officers $ 943.85 Jurors' Fees 56.00 po Jurors' Expense 75.00 1,074.85 1,100.00 25.15 STRAND Communication 251.39 225.00 & ROE Travel (26.39) 711.80 50.00 (2)4.80) Testing - 150.00 150.00 Supplies 477.78 300.00 (177.78) Total Law $ 5,751.68 $ 5,775.00 $ 23.32 ELECTIONS: Salaries $ 1,095.06 $ 1,700.00 $ 6014.94 Publications - 150.00 150.00 Supplies 330.83 150.00 (180.83) Total Elections $ 1,425.89 $ 2,000.00 $ 574.11 -50- SCHEDULE 3 Page 2 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended. December 31, 192 Expendi- Appro- (Over) Description tures priations Under CITY CLERK: Salaries: Clerk $6,604.00 Clerical 406.59 $ 7,010.59 S 7,250.00 S 239.4: Publications - 25,00 25.00 Travel 135.94 100.00 (35.94) Audit 1,975.00 2,000.00 25.00 Supplies 431.54 400.00 (31.54) Subscriptions 13.00 25.00 12.00 Total City Clerk $ 9,566.07 $ 9,800.00 $ 233.93 LEGAL SERVICE: Salary - City Attorney $ 1,800.00 $ 1,800.00 $ - Travel - 50.00 50.00 Other Services: Legal $ 789.00 Printing and Fees 75.40 Witness 82.50 946.90 1,500.00 553.10 Supplies 45.80 150.00 104.20 Memberships and Dues 47.50 100.00 52.50 Total Legal Service $ 2,840.20 $ 3,600.00 $ 759.80 ASSESSING: Salaries S 6,724.13 $ 6,750.00 $ 25.87 Temporary Services 2,248.61 3,600.00 1,351.39 Publication 4.50 200.00 195.50 Travel 256.55 400.00 143.45 Maintenance 26.35 100.00 73.65 Supplies 262.81 400.00 137.19 Subscriptions and Dues 51.50 50.00 (1.50) Equipment: Olivetti Printing Calculator 675.00 650.00 (25.00) Total Assessing S 10,249.45 $ 12,150.00 $ 1,900.55 ZONING AND PLANNING: Publications S 156.75 $ 200.00 $ 43.25 Travel - 200.00 200.00 STRAND Supplies 45.50 300.00 254.50 84 ROE Dues and. Memberships 10.00 50.00 40.00 i Review of Ordinances 250.00 - _ (250.00) Total Zoning and Planning $ 462.25 $ 750.00 $ 287.75 CHARTER COMMISSION: Printing and Publication $ 144.87 $ 250.00 $ 105.13 Legal Fees - 200.00 200.00 Supplies 1.00 50.00 49.00 Total Charter Commission S 145.87 $ 500.00 S 354.13 -51- SCHEDULE 3 Page 3 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under INSURANCE: Fire $ 1,119.14 S 2,500.00 $ 1,380.86 Comprehensive Auto 2,072.51 2,500.00 427.49 Workmen's Compensation 5,642.10 5,500.00 (142.10) Officials' Bonds 430.00 500.00 70.00 Total Insurance S 9,263.75 $ 11,000.00 $ 1,736.25 POLICE: Salaries $ 69,475.70 $ 67,798.36 $(1,677.34) Vacation Pay 2,642.22 2,958.80 316.58 Holiday Pay 2,706.22 3,267.84 561.62 Sick Leave 533.34 1,000.00 466.66 Communications: Telephone and Telegraph $1;029.30 Radio 408.65 Postage 54.01 1,491.96 1,450.00 (41.96) Travel and Tuitions 313.20 500.00 186.80 Equipment Maintenance 2,097.39 2,000.00 (97.39) Boarding Prisoners 1,950.54 2,000.00 49.46 Jail Maintenance 74.37 350.00 275.63 Supplies 843.17 800,00 (43.17) Tests and. Supplies 504.91 425.00 (79.91) Equipment Gasoline and Oil 1,823.20 1,400.00 (423.20) Examinations 76.00 - (78.00) Medical 298.43 150.00 (148.43) Uniforms 872.69 1,250.00 377.31 Subscriptions and Memberships 34.50 25.00 (9.50) Equipment: Shotgun $ 66.07 3 Wheel Cycle (1953) 5695.00 Less: 195q Cycle - Traded. 230.00 465.00 2 Resuscitators 69.83 Bantam Verifac 50.00 2-1959 Plymouths $4,989.42 Less: 2-1958 Chevs. 2,400.00 2,589.42 3,240.32 3,475.00 234.68 Total Police S 88,980.16 $ 88,850.00 $ (130.16) ri STRAND FIRE: & ROE Salaries: Calls $13,452.13 Dispatcher 1,020.00 S 14,472.13 $ 11,980.00 $(2,492.13) Maintenance - Salary 935.00 1,020.00 85.00 Communication: Telephone - Members $ 840.00 Telephone - Regular 697.10 Radio 396.00 1,933.10 2,500.00 566.90 Tuition and Convention 700.00 700.00 - Vehicle Maintenance 1,241.90 1,100.00 (141.90) Equipment Maintenance 543.92 800.00 256.08 -52- SCHEDULE 3 Page Lt City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under FIREg (Continued) Hose Replacement S 816.38 S 920.00 $ 103.62 Vehicle Operating Supplies 196.75 300.00 103.25 Supplies 1,119,33 1,250.00 130.67 Clothing 2143.75 250.00 6,25 Insurance 196.10 200.00 3.90 Subscriptions and. Memberships 71.75 300.00 228.25 Hydrant Rental 16,000.00 16,000.00 - Fireman Relief - Statutory 5,512.79 5,500.00 (12.79) Equipment: Hose $ 750.00 Ladders (2) 990.61 Hydraulic Jack 190.03 1,930.6h 3,430.00 1,1199.36 Total Fire $ 115,913.511 $ 46,250.0o $ 336.116 INSPECTION SERVICES: Building Inspector $ 108.29 $ 500.00 $ 391.71 Fire Marshall 126.88 100.00 (26.88) Electrical Inspector 1,502.76 1,500.00 (2.76) Publication - 50.00 50.00 Travel - 190.00 190.00 Supplies 70.79 100.00 29.21 Subscriptions and Memberships _5.00 100.00 95.00 Total Inspection Services S 1,813.72 $ 2,5110.00 $ 726.28 PUBLIC EMPLOYEES? RETIREMENT ASSOCIATION S 13,600.00 $ 13,600.00 $ - CIVIL DEFENSE: Supplies - Net $ 197.03 Two-Way Mobile Radio - Net 5115.00 S 7112.03 $ 1,000.00 $ 257.97 DOG CONTROL: Animal Rescue League $ 1,602.95 $ 1,600.00 $ (2.95) WEED CONTROL: Labor S 379.01 $ 300.00 $ (79.01) Weed Inspector 400.00 1150.00 50.00 STRAND Publication - 20.00 20.00 & ROE Travel 2.00 10.00 8.00 Spraying 173.02 220.00 116.98 Total Weed Control 5 9511.03 $ 1,000.00 $ 45.97 -53- SCH Page 5 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under ENGINEERING: Salaries $ 111,525.112 $ 16,200.00 S 1,6711.58 Travel 51.27 225,00 173.73 Equipment Maintenance 3.50 75.00 .110.50 Office Supplies 222.77 350.00 127.23 Survey 70.00 - (70.00) Vehicle Maintenance 18.77 300.00 281.23 Vehicle Operating Supplies - 175.00 175.00 Shop Supplies 11.25 150.00 138.75 Subscriptions and Memberships 19.00 25.00 6.00 Total Engineering $ 111,952.98 $ 17,500.00 $ 2,5117.02 STREET - ADMINISTRATIVE: Salaries S 16,2113.76 $ 9,885.00 $(6,358.76) Vacation Pay 3,299.76 3,375.00 75.24 Holiday Pay 2,719.111 2,8110.00 120.86 Sick Leave 2,1112.20 2,000.00 (1112.20) Communication: Telephone $ 226.50 Postage 32.19 258.69 275.00 16.31 Utility Services 1,759211 2,100.00 340.76 Vehicle Maintenance 7,665.47 8,000.00 33)4.53 Building Maintenance 281.37 500.00 218.63 Office Supplies 56.88 100.00 113.12 Shop Supplies 1,088.88 700.00 (388.88) Automobile Operating Supplies 5,952.86 5,000.00 (952.86) Sundry Supplies 23.95 50.00 26.05 Total Street - Administrative $ 41,762.20 $ 311,825.00 $(6,937.20) STREET - STORM DRAINS AND SIDEWALK: Salaries $ 3,229.22 $ 2,500.00 $ (729.22) Sidewalk Maintenance 211.12 1,000.00 788.88 Culvert, Pipe, and Supplies 13,2118.63 6,000.00 (7,2). 8.63) Total Street - Storm Drains and Sidewalk $ 16,688.97 $ 9,500.00 $(7,188.97) ✓ STRAND STREET - STREETS AND ALLEYS: & ROE Salaries $ 4,698.02 $ 7,025.00 $ 2,326.98 Repairs 426.32 2,000.00 1,573.68 Contract Materials: Damage to Gas Main $ 191.011 Penetration Borings 2110.00 Other 112.01 1173.05 5,000.00 11,526.95 Shop Supplies 57.113 1,500.00 1,11112.57 Maintenance Materials 195.86 2,000.00 1,8011.111 Salaries - Minnesota State Aid 188.52 - (188.52) Total Street - Streets and Alleys $ 6,039.20 $ 17,525.00 $11,1185.80 -54- SCHEDULE 3 Page 6 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under STREET - SNOW AND ICE REMOVAL: Salaries S 3,328.18 S 9,000.00 S 5,671.82 Equipment Maintenance - 750.00 750.00 Shop Supplies 46.40 200.00 153.60 Materials 3,308.40 5,500.00 2,191.60 Total Street - Snow & Ice Removal S 6,682.98 $ 15,450000 $ 8,767.02 STREET - TRAFFIC SIGNS1. SIGNALS, AND MARKING: Salaries s 2,256.51 $ 1,400.00 $ (856.51) Electric Service 1,441.85 1,500.00 58.15 Traffic Signals 883.64 500.00 (383.64) Traffic and Street Signs 1,456.86 1,200.00 (256.86) Total Street - Traffic Signs, Signals, and. Marking $ 6,038.86 $ 4,600.00 $(1,438.86) STREET - STREET CTFANING: Salaries $ 4,139.28 $ 4,900.00 $ 760.72 Materials - 50.00 50.00 Supplies 241.00 550.00 309.00 Total Street - Street Cleaning S 4,380.28 $ 5,500.00 $ 1,119.72 STRFFT - STREET LIGHTING AND TREE SERVICE: Lighting: Electricity S 15,988.42 $ 16,800.00 $ 811.58 Repairs 1,011.47 200.00 (811.47) Trees: Salaries 1,590.57 2,500.00 S 909.43 Contract Service 2,432.50 2,500.00 67.50 Supplies $ 11.79 Homelite Chain Saw 263.66 275.45 300.00 24.55 Total Street - Street Lighting and. Tree Service S 21,298.41 $ 22,300.00 $ 1,001.59 STREET - PATCHING: Salaries $ 3,555.59 $ 6,500.0o $ 2,944.41 Materials 3,690.79 11,000.00 7,309.21 v STRANC Total Street - Patching $ 7,246.38 $ 17,500.00 $10,253.62 & ROE STREET - RESURFACING AND SEALING: Salaries $ 383.42 $ 3,000.00 $ 2,616.58 Supplies - 100.00 100.00 Materials 9,054.66 10,000.00 945.34 Total Street - Resurfacing and Sealing $ 9,438.08 $ 13,100.00 $ 3,661.92 -55- SCHEDULE 3 Page 7 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 319 1959 Expendi- Appro- (Over) Description tures priations Under STREET - CAPITAL OUTLAY: Culvert - Milwaukee R. R. Tracks $ 12,000.00 $ 12,000.00 S Ford. F100 Pickup 1,474.95 1,250.00 (224.95) Roller - 1,250.00 1,250.00 (2) Swenson Spreaders 888.00 - (888.00) Total Street - Capital Outlay S 14,362.95 $ 14,500.00 5 137005 Total Street Department $133,938.31 $154,800.00 520,861.69 SANITATION: Salaries - Administrative S 5,487.24 $ 5,500.00 $ 12.76 Salaries - Pickup 28,789.14 28,600.00 (189.14) Salaries - Dump 19,638.15 19,200.00 (438.15) Vacation Pay 1,342.15 1,550.00 207.85 Holiday Pay 1,528.51 1,550.00 21.49 Sick Leave 1,137.73 800.00 (337.73) Vehicle Maintenance - Pickup 252.09 400.00 147.91 Equipment Maintenance - Dump 585.15 1,000.00 414.85 Other Maintenance - Dump 197.60 100.00 (97.60) Operating Supplies - Pickup 2,431.15 2,100.00 (331.15) Operating Supplies - Dump 55.22 400.00 344.78 Miscellaneous Supplies - Pickup 29.14 200.00 170.86 Miscellaneous Supplies - Dump 22.95 100.00 77.05 Equipment : Rubber Tired. Loader 10,508.24 10,600,00 91.76 Total Sanitation. S 72,004.46 $ 72,100.00 S 95.54 MUNICIPAL BUILDING: Salaries S 2,650.39 $ 2,400.00 $ (250.39) Utilities: Electricity $1,143.30 Heat 746.34 1,889.64 2,350.00 460.36 Maintenance: Labor $ 547.48 Repairs 743.01 1,290.49 1,200.00 (90.49) Materials 46.63 200.00 153.37 1,0 Janitorial Supplies 545.74 500.00 (45.74) STRANC & ROE Total Municipal Building S 6,422.89 $ 6,650.00 $ 227.11 HEALTH: County Nursing Service $ 3,569.65 $ 3,600,00 $ 30.35 Salaries 200.00 200.00 - Other Expense - 5.00 - (5.00) Total Health $ 3,77)4 .65 $ 3,800.00 $ 25.35 -56- SCHEDULE 3 Page 8 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under PUBLIC WELFARE: County Relief Board $ 8,482.18 $ 8,700.00 $ 217.82 PUBLIC LIBRARY: Librarians $ 11,130.31 $ 10,540.00 S (590.31'; Janitor 2,430.32 2,210.00 (220.32) Communication: Telephone $ 178.55 Postage 12.23 190.78 215,00 24.22 Utilities: Electricity $ 116.83 Heat _65.45 782.28 800.00 ,17.72 Travel 110.35 140.00 29.65 Equipment Maintenance 22.91 50.00 27.09 Building Maintenance 554.96 100.00 (45L .96) Supplies 369.442 600.00 230.58 Books and Periodicals 5,867.11 5,500.00 (367.11) Subscriptions and Memberships 24.30 45.00 20.70 Building Repair: Labor $ 277.02 Cornice 1,400.00 1,677.02 3,000.00 1,322.98 Total Public Library S 23,159.76 $ 23,200.00 S 40.24 RECREATION: Administrative: Salaries $ 12,223.93 Telephone 247.96 Travel and Convention 698.58 Supplies and Publicity 948.55 Total Administrative $ 14,119.02 $ 14,222.00 $ 102.98 Capital Outlay: Payroll S 1,812.21 Basketball Backstops (!i) 440.80 Fencing 511.60 Breeze Shelters (3) 598.00 Cooking Stoves (7) 306.80 Beach - Cement Work 686.75 STRANC Park Benches (Lt) 156.00 & ROE Landscaping 1,253.35 Land - Shady Oak Addition 1,982.40 Sand for Sand Boxes 13.34 Warming House 1,996.72 Skating Rink Lights 650.00 Total Capital Outlay $ 10,107.97 7,600.00 (2,807.97) General Activities: Payroll $ 1,177.00 Sporting Goods 112.00 Total General Activities $ 1,289.00 1,150.00 (139.00) -57- SCHEDULE 3 Page 9 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under RECREATION: (Continued) Playgrounds: Payroll $ 5,714 .53 Tools and Supplies 1126.22 Craft Supplies 784.911 Athletic Supplies 550.26 Total Playgrounds S 7,475.95 $ 8,000.00 $ 5211.05 Basketball: Supervision $ 1,0111.50 State Tourney Fees 25.00 Supplies and Awards 1118.88 Total Basketball $ 1,215.38 1,250.00 311.62 Softball: Supervision $ 712.00 Utilities 259.41 Supplies and Trophies 306.62 Dues 59.00 Total Softball $ 1,337.03 1,500.00 162.97 Skating Rinks: Supervision $ 1,291.00 Heat 138.44 Electricity 193.87 Maintenance 182.49 Supplies 78.16 Total Skating Rinks S 1,883.96 2,500.00 616.04 Beach: Supervision S 7,751.21 Utilities 132.68 Supplies and Tools 750.59 Total Beach $ 8,6311.118 7,800.00 (834.118) Self-Sustaining Activities (Schedule 8) 472.76 - (1172.76) Total Recreation $ 116,835.55 $ 111,022.00 $(2,813.55) v STRANC PARKS: & ROE Salaries $ 5,318.69 $ 4,700.00 $ (618.69) Equipment and Maintenance: Maintenance $1,041.39 Equipment: Masonite Folding Tables (8) 186.13 Hose (500') 352.24 Self-Closing Receptacles (6)_ 305.52 Holman Voice Gun 89.96 Calif one 711.60 2,049.811 2,120.00 70.16 Maintenance Materials 782.111 500.00 (282.14) -58- SCHEDULE 3 Page 10 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended. December 31, 1959 Expendi- Appro- (Over) Description tures priations Under PARKS: (Continued) Dow Park: Picnic Tables (3) $ 114.00 Landscaping 240.00 $ 354.00 $ 425.00 $ 71.00 Cottageville: Landscaping 335.35 250.00 (85.35) Interlachen: Electrical $ 47.20 Landscaping 592.45 639.65 550.00 (89.65) Parkridge: Picnic Tables (3) $ 114.00 Concrete Sand Boxes (2) 225.00 Landscaping 884.70 1,223.70 888.00 (335.70) Softball Field: Light Clusters (2) $ 190.28 Landscaping 250.00 Supplies 79.04 519.32 500.00 (19.32) Skating Rinks: Payroll 2,842.63 3,200.00 357.37 Shady Oak: Payroll $ 154.25 Equipment: Aluminum Spring Board 248.22 Deck Stand 30.00 Power Mower 54.88 Landscaping 250.00 Picnic Tables (6) 240.00 Guard Chairs and Umbrellas(2) 174.00 Power Megaphone 90.57 Guard Tower 300.30 1,542.22 1,300.00 (242.22) Peaceful Valley: Concrete Sand. Boxes (2) $ 225.00 Landscaping 220.00 445.00 320.00 (125.00) Elmo Park - 500.00 500.00 Shady Oak Beach Note: Principal $3,000.00 Interest 105.00 3,105.00 3,300.00 195.00 Total Parks $ 19,157.54 $ 18,553.00 $ (604.54) STRANC & ROE CONTINGENCIES: Special Assessments on City Acquired Property S 1,855.23 Lawsuit: Curtis Jenson $2,500.00 Legal 1,000.00 Medical 27.50 Auditing 46.75 3,574.25 Animal Rescue League - 1958 109.00 Gas Survey 2,685.00 Claim - Leslie Anderson 12.25 Hauling Dirt from Street Car R/W 1,415.60 Total Contingencies $ 9,651.33 $ 10,500.00 $ 848.67 -59- SCHEDULE 3 Page 11 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under LAND AND CONSTRUCTION: Powell Road - Blacktop $ 763.72 Appraisal - Street Car R/W East of Blake 250.00 Park Land - 20th Ave. No. 11,035 35 Interlachen Street Car R/W 131.82 Total Land and Construction S 12,180.89 $ 15,000,00 $ 2,819.11 HENNEPIN COUNTY PARKS S 1,367.10 $ 1,400.00 $ 32.90 Grand Totals $575,76h.83 $608,415.00 132,650.17 v STRAND & ROE -60- SCHEDULE )4 City of Hopkins Hopkins, Minnesota BEACH CONCESSION RESERVE - STATEMENT OF REVENUE For the Year Ended December 31, 1959 Description Revenue Concession Sales $5,876°78 Refunds on Merchandise 171.45 Total Revenue $6,048.23 BEACH CONCESSION RESERVE - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Description Expenditures Salaries $1,324028 Merchandise and Supplies 3,510047 Laundry 30013 Electricity 26008 Gas 36.50 License 3.50 V Total Expenditures $4,930.96 STRAND & ROE -61- SCHEDULE 5 City of Hopkins Hopkins, Minnesota PARKING METER RESERVE - ON STREET PARKING STATEMENT OF REVENUE For the Year Ended December 31, 1959 Actual Description Revenue Meter Collections $7,996.21 Fines 9914.10 Total Revenue $8,990.6 . PARKING METER RESERVE - ON STREET PARKING STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Description Expenditures Labor $3,066.14 Meter Parts 160.39 Supplies 33.514 Bank Services 914.05 Magni Focuser Magnifier 10.50 Payment to P.I.R. Fund 5,000.00 Total Expenditures $8, 3614.62 STRAND & ROE -62- SCHEDULE 6 City of Hopkins Hopkins, Minnesota PARKING METER RESERVE - MUNICIPAL LOTS STATEMENT OF REVENUE For the Year Ended December 31, 1959 Actual Description Revenue Meter Collections $666.65 PARKING METER RESERVE - MUNICIPAL LOTS STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Description Expenditures Labor $1194.08 Supplies 13.35 Information Advertisement 27.52 Total Expenditures $534.95 STRAND & ROE -63- SCHEDULE 7 City of Hopkins Hopkins, Minnesota PROPERTY RENTAL RESERVE - STATEMENT OF REVENUE For the Year Ended December 31, 1952 Actual Description Revenue Shady Oak Properties: House (R. Zingler/G. Watson) 5475.00 Cement Block House (W. Klouda) 15.00 Basement House (J. Meath) 451.00 Total Revenue $941.00 PROPERTY RENTAL RESERVE - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Description Expenditures Basement House: Payroll $ 81.14 House: Payroll $117.23 Plumbing Repairs 15.81 133.04 Transfer to General Fund 500.00 Total Expenditures $714.18 V STRAND & ROE -64- SCHEDULE a City of Hopkins Hopkins, Minnesota RECREATION - SELF-SUSTAINING ACTIVITIES For the Year Ended. December 31, 1959 SWIMMING TRANSPORTATION: Receipts $1,624.79 Expenditures: Bus Rental 1,911.50 ($286.71) SWIMMING POOL: Receipts $3,454.50 Expenditures: Instruction $3,338.39 Janitor Service 4.50 School District #274 111.61 3,454.50 - ACTIVITY CLASSES: Receipts: Millinery $ 28.00 Square Dancing 153.50 Figure Skating 121.50 Cake Decorating 44.00 Ballet and. Tap Dancing 584.00 Adult Dancing 338.00 Golf 367.00 Tennis 233.00 Sewing 100.25 Spanish 100.00 Bridge 159.30 Christmas Crafts 85.40 2,313.95 Expenditures (For Instruction): Millinery $ 48.00 Square Dancing 212.00 Figure Skating 110.00 Cake Decorating 48.00 Ballet and Tap Dancing 585.00 Adult Dancing 360.00 Golf 367.00 Tennis 365.00 Sewing 80.00 v Spanish 100.00 STRAND Bridge 135.00 & ROE Christmas Crafts 80.00 Interior Decorating 10.00 2,500.00 (186.05) Expenditures Over Receipts to General Expenditures ($472.76) -65- SCHEDULE 9 City of Hopkins Hopkins, Minnesota WATER UTILITY - STATEMENT OF REVENUE For the Year Ended December 31, 1959 Actual Estimated Over Revenue Revenue Revenue (Under) Service $115,648.05 Less: Transfer to Sewer Utility 17,347.21 $ 98,300.84 $73,950.00 $24,350.84 Hydrant Rental 16,000.00 16,000.00 - Other Income: Hydrant Repair $ 53.13 Meters - 9 986.08 Hydrants - 2 369.55 Connection Charges 283.00 Hydrant Use 50.00 Miscellaneous 58.55 1,800.31 1,000.00 800.31 Interest on Investments 348.73 - 348.73 Totals $116,449088 190,950.00 .2 5.499.88 STRAND & ROE -66- SCHEDULE 10 City of Hopkins Hopkins, Minnesota WATER UTILITY - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under ADMINISTRATIVE: Salaries $ 8,395.68 $ 8,825.00 $ 429.32 Vacation Pay 1,269.42 1,200,00 (69.42) Holiday Pay 969.82 975.00 5.18 Sick Leave 176.85 500.00 323.15 Communications: Radio Maintenance $ 79.20 Telephone 79.87 Postage 275.98 435.05 425.0o (10.05) Travel 36.65 150.00 113.35 Office Equipment Maintenance 1.89 25.00 23.11 Vehicle Maintenance: Payroll $ 455.56 Parts 729.79 1,185.35 300.00 (885.35) Vehicle Gasoline and Oil 563.22 450.00 (113.22) Audit 900.00 700.00 (200.00) Office Supplies 293.95 525.00 231.05 Insurance 1,148.17 1,500.00 351.83 Subscriptions and Memberships 7.50 25.00 17.50 Retirement Contribution 1,717.05 1,480.00 (237.05) Repair - Well #3: Materials and Labor $2,196.75 100 H.P. Submersible Motor 2,406.31 4,603.06 - (4,603.06) Capital Purchases: Ford F100 Pickup (1/2 Cost) $ 737.47 Worthington Compressor (1/2 Cost) 1,899.00 2,636.47 - (2,636.47) General Fund Overhead 5,000.00 - (5,000.00) Total Administrative $ 29,340.13 $17,080.00 ($12,260.13) PUMPS AND WELLS: Salaries $ 5,976.57 $ 8,000.00 $ 2,023.43 Light and Power 13,995.74 10,500.00 (3,495.74) Maintenance and Construction Materials 1,491.65 1,000.00 (491.65) Chemical Supplies 712.46 1,000.00 287.54 Total Pumps and Wells $ 22,176.42 $20,500.00 $(1,676.42) STRAND & ROE 1 -67- SCHEDULE 10 Page 2 City of Hopkins Hopkins, Minnesota WATER UTILITY - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Expendi- Appro- (Over) Description tures priations Under DISTRIBUTION: Salaries S 7,058.57 $ 5,500.00 $(1,558.57) Inspection - Payroll 182.22 200.00 17.78 Meter Reading - Payroll 2,167.60 3,000.00 832.40 Materials and Supplies: Supplies $1,363.82 3 - Clean Out Assemblies 450.00 Paint Water Reservoir 965.00 Paint Water Tank 850.00 3,628.82 2,100.00 (1,528.82) Hydrants and Meters: Hydrants (1) $ 201.30 Hydrant Parts 274.68 Meters (82) 2,903.00 Meter Parts 3335 3,412.33 3,000.00 (412.23) Total Distribution $ 16,4119.54 $13,800.00 $(2,649.54) DEBT SERVICE: Bonds: Issue of 6-1-54 $ 10,000.00 $10,000.00 $ - Issue of 6-1-57 10,000.00 10,000.00 - Interest: Issue of 6-1-54 4,978.00 4,980.00 2.00 Issue of 6-1-57 8,320.00 8,320.00 Bank Service Charges 58,25 - (58_25) Total Debt Service $ 33,356.25 $33,300.00 $ (56.25) Totals $101, 322.3)4 $84,680.00 ($14642.311) V STRAND & ROE -68- SCHEDULE 11 City of Hopkins Hopkins, Minnesota SEWER UTILITY - STATEMENT OF REVENUE For the Year Ended December 31) 1959 Actual Estimated Over Revenue Revenue Revenue (Under) Service $77,676.50 $71,000.00 $ 6,676.50 Transfer from Water Utility 17,347.21 13,050.00 4,297.21 Connection Charges 3,650.00 2,500.00 1,150.00 Totals $98,673.71 $86,550.00 $12,123,71 V STRAND k ROE -69- SCHEDULE 12 City of Hopkins Hopkins, Minnesota SEWER UTILITY - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959' i Expendi- Appro- (Over) Description tures priations Under ADMINISTRATIVE: Salaries $ 7,291.57 $ 7,025.00 S (266.57) Vacation Pay 516.18 550.00 33.82 Holiday Pay 535.42 550.00 14.58 Lick Leave 440.87 275000 (165.87) Communications: Postage $ 277.77 Telephone 54.86 Radio Service 79.20 411.83 325.00 (86.83) Travel - 25.00 25.00 Maintenance of Equipment 20.81 50.00 29.19 Maintenance of Vehicles: Payroll $ 104.52 Parts and Supplies 355.48 460.00 150.00 (310.00) Audit 900.00 700.00 (200.00) Office Supplies 199.99 75.00 (124.99) Vehicle Gasoline and. Oil 579.53 500.00 (79.53) Other Supplies 131.58 325.00 193.42 Insurance 793.78 600.00 (193.78) Subscriptions and Memberships 7.50 25.00 17.50 Retirement Contribution 1,137.05 900.00 (237.05) Capital Outlay: Ford F100 Pickup (1/2 Cost) $ 737.48 Worthington Compressor (1/2 Cost) 1,898.00 2,635.48 - (2,635.48) General Fund. Overhead 5,000.00 - 5,000.00) Total Administrative $ 21,061.59 $12,075.00 $(8,986.59) LIFT STATIONS: Salaries $ 7,341.47 $ 7,350.00 $ 8.53 Light and Power 5,749.27 5,000.00 (749.27) Equipment Maintenance 1,410.48 500.00 (910.48) Supplies 5.98 100.00 94.02 Construction Maintenance 62.64 300.00 237,36 Telephone 135.00 -- (135.00) Capital Outlay: po Swing Pump $1,056.00 Lift Pump 9,907.00 STRAND o Standby Generator 7,174.00 18,137.00 - (18,137.00) Total Lift Stations S 32,841.84 $13,250.00 (519,591.84) -70- SCHEDULE 12 Page 2 City of Hopkins Hopkins, Minnesota SEWER UTILITY - STATEMENT OF EXPENDITURES For the Year Ended December 1, 1959 Expen di- Appro- (Over) Description tures priations Under MAINTENANCE AND DISPOSAL: Salaries S 2,491.60 $ 2,500.00 $ 8.40 Inspection 107.68 300.00 192.32 Sewerage Disposal Charges 14,333.18 18,000.00 3,666.82 Construction Maintenance: Testing Flow $ 112.50 Cleaning Sewer 725.00 Sundry 129.04 966.54 500000 (466.54) Cleaning Supplies 895.42 300.00 (595.L42) Miscellaneous Supplies 30.149 100.00 69.51 Total Maintenance and Disposal $ 18,8214.91 $21,700.00 $ 2,875.09 DEBT SERVICE: Bonds: Issue of 12-1-45 $ 13,000.00 $13,000.00 $ - Issue of 12-1-L49 4,000.00 4,000.00 - Issue of 9-1-58 (Debt Retirement Fund) 13,000.00 13,000.00 - Interest: Issue of 12-1-149 110.00 110.00 - Issue of 12-1-L45 2,047.50 2,047.50 - Issue of 9-1-58 (Debt Retirement Fund) 4,588.75 4,588.50 (.25) Bank Service Charges 29.25 - (29.25) Total Debt Service S 36,775.50 $36,746.00 $ (29.50) Totals $109,503.84 $83,771.00 (525,7 32.84) STRAND & ROE -71- SCHEDULE 13 City of Hopkins Hopkins, Minnesota PERMANENT IMPROVEMENT REVOLVING FUND RESERVE STATEMENT OF REVENUE For the Year Ended December 31, 1959 Actual Description Revenue Tax Settlements $107,6141.11 Collections by City 28,377./42 Total $136,018.53 V STRAND & ROE -72- SCHEDULE 114 City of Hopkins Hopkins, Minnesota SPECIAL ASSESSMENT FUND - STATEMENT OF REVENUE For the Year Ended December 31, 1959 Actual Description Revenue Tax Settlements S87,512.89 Collections by City 3,223.44 Interest on Investments 3,258.72 Total $93,995.05 SPECIAL ASSESSMENT FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Description Expenditures Water (1947) Principal $ 2,000.00 Interest 312.00 Improvements (1952) Principal 11,000.00 Interest 990.00 Improvements (1953) Principal 25,000.00 Interest 3,537.00 Improvements (1954) Principal 30,000.00 Interest 3,700.00 Due to Sewer Utility 1,250.00 Bank Service Charges 120.60 County Service Charges 111.10 STRAND Total $78,020./0 & ROE -73- SCHEDULE 15 City of Hopkins Hopkins, Minnesota BOND RETIREMENT FUND - STATEMENT OF REVENUE For the Year Ended December 31, 1959 Actual Estimated Over Description Revenue Revenue (Under) Tax Settlements 5119,969.29 $119,802.00 $ 167.29 Sewer Utility Fund - P.I.R. Fund Bonds of 1958 - Principal and Interest 17,588.75 - _21,212... Totals $137,558.04 $119,802.00 117.756.0LL BOND RETIREMENT FUND - STATEMENT OF EXPENDITURES For the Year Ended December 31, 1959 Estimated. Actual Appro- Over Description Expenditures priations (Under) Water (1945) Principal $ 2,500.00 $ 2,500.00 $ - Interest 210.00 225.00 (15.00) Storm Sewer (1949) Principal 8,000.00 8,000.00 - Interest 228.00 3811.00 (156.00) Fire Equipment (1952) Principal 5,000.00 5,000.00 - Interest 3116.50 346.00 .50 Storm Sewer (1953) Principal 20,000.00 20,000.00 - Interest 3,080.00 3,080.00 - Permanent Improvement (1949) Principal 5,000.00 5,000.00 - Interest 175.00 175.00 - Permanent Improvement (1950) Principal 15,000.00 15,000.00 - Interest 450.00 450.00 - Permanent Improvement (1952) Principal 10,000.00 10,000.00 - Interest 900.00 900.00 - Permanent Improvement (1954) Principal 5,000.00 5,000.00 - Interest 220.00 220.00 - Permanent Improvement (1955) Principal 15,000.00 15,000.00 - Interest 5,400.00 5,400.00 - Permanent Improvement (1957) Principal - - - Interest 7,720.00 7,720.00 - Permanent Improvement (1958) Principal 13,000.00 - 13,000.00 V Interest 4,588.75 - 4,588.75 STRAND Bank Service Charges 211.29 - 211.29 & ROE Totals $122,029.54 $104,100.00 $17,629,54 -714- SCHEDULE 16 City of Hopkins Hopkins, Minnesota TRUST AND AGENCY FUND For the Year Ended December 31, 1959 REVENUE Firemen's Relief Fund $L .L89031 EXPENDITURES Hopkins Fire Department $14,4a9.31 v STRAND & ROE -75- SCHEDULE la City of Hopkins Hopkins, Minnesota WATER UTILITY ACCRUAL STATEMENT OF INCOME AND EXPENSES For the Year Ended December 31, 1959 OPERATING INCOME: Water Sales $115,605.71 Less: Allocation to Sewer Utility 17,3117.21 $ 98,258.50 Meter Sales 986.08 Hydrant Sales 369.55 Other Receipts 41111.68 Operating Income $100,058.81 OPERATING EXPENSES: Salaries $ 26,196.73 Utilities: Electricity 13,995.711 Communications 1135.05 Vehicles: Maintenance 1,185.35 Gasoline and Oil 563.22 Office Supplies and Expense 295.811 Audit 900.00 Insurance 1,1118.17 Travel 36.65 Subscriptions 7.50 Retirement Contribution 1,717.05 Maintenance and Supplies: Beginning Inventory S 157.115 Purchases 712.116 $ 869.91 Less: Ending Inventory 159.00 1110.91 Meters: Beginning Inventory $ 1,172.75 Purchases 2,,936.35 $ 14,109.10 Less: Ending Inventory 1,014.52 3,094.58 Mains and Hydrants: Beginning Inventory S 5,613.58 Purchases 5,596.115 511,210.03 Less: Ending Inventory 5,8211.96 5,385.07 Overhead Charges - General Revenue 5,000.00 Depreciation 25,7611.92 STRAND & ROE Total Operating Expenses 86,136.78 Net Operating Income $ 13,922.03 OTHER INCOME: Hydrant Rental Service $ 16,000.00 Interest Earned 348.73 16,3118.73 $ 30,270.76 OTHER DEDUCTIONS: Bond Interest $ 13,2113.83 Bond Service Charges 58.25 1 ,302.08 Net Income for the Year $ 16,968.68 -76- SCHEDULE 2a City of Hopkins Hopkins, Minnesota SEWER UTILITY ACCRUAL STATEMENT OF INCOME AND EXPENSES For the Year Ended December 31, 1959 OPERATING INCOME: Sewerage Disposal Charges $77,630.73 Allocation from Water Utility 17,347.21 Connection Charges , 3,650.00 Operating Income $98,627.94 OPERATING EXPENSES: Salaries $18,724.79 Utilities: Light and Power 5,749.27 Communication 546.83 Vehicle: Maintenance 460.00 Gasoline and Oil 579.53 Office Supplies and Expense 220.80 Audit 900.00 Insurance 793.78 Retirement Contribution 1,137.05 Sewerage Disposal Charges 14,333.18 Maintenance and Supplies Inventory - Beginning $2,789.78 Purchases 3,371.55 $6,161.33 Less: Inventory - Ending 515.50 5,645.83 Subscriptions 7.50 Sundry 131.58 Overhead Charges - General Revenue 5,000.00 Depreciation 27,837.29 821_067.43 Net Operating Income 516,560.51 OTHER DEDUCTIONS: Interest $ 6,441.88 Bank Service Charges 29.25 6,471.4 v STRAND $10,089.38 & ROE Net Income for the Year _ -77- City of Hopkins Hopkins, Minnesota MUNICIPAL COURT RECEIPTS AND EXPENDITURES For the Year Ended December 31, 1959 Total BALANCE - DECEMBER 31, 19,58 $ 10.78 RECEIPTS: Fines $16,185.70 Other 4,712.75 Bail 345.00 Balance and Receipts $21,254.23 EXPENDITURES: Transmitted to City Treasurer $19,628.23 Transmitted to County Treasurer 984.00 Transmitted to County Auditor 95.00 Bank Charges 6.64 Refund of Bail 245.00 Fees Collected by City Treasurer 269.05 Total Disbursements $21,227.92 BALANCE - DECEMBER 3l� 1959 $ 26. 31 Note: (1) Fees for December, 1959, Civil Court actions not recorded in Docket until 1960. -77- SCHEDULE 3a j Police Fines- Parking Civil Service Library Cit1 Tickets Fees Fees Fund Other $ $ $ $ $ $ 10.78 $15,958.70 $227.00 $ $ $ $ 3,253.75 332.00 1,026.00 101.00 345.00 $15,958.70 $227.00 $3,253.75 x332.00 $1,026.00 $456.78 S15,758.70 $227.00 $3,253.75 $332.00 $ 42.00 $ 8.78 984.00 95.00 6.64 245.00 (1) 269.05 $15,758.70 $227.00 $3,253.75 $332.00 $1,026.00 $630.47 $ 200.00 $ - $ - $ - $ - ($1/3.69) V STRAND & ROE -78- City of Hopkins Hopkins, Minnesota INSURANCE IN FORCE As At December 31, 1959 Latest Endorse- Policy Policy ment Policy Number Carrier Date Date Term Amount 0303-102306 Mutual Service Casualty 3- 3-59 3- 3-64 5 Yrs. 5648,219.00 Insurance Co. CA-2833 Great Northern Insurance Company 14- 3-59 !i- 3-6o 1 Yr. 100/300M 50M S150.00 Ded. Various WC 833565 Federated Mutual Implement and Hardware Insurance Co. 1- 1-59 1- 1-60 1 Yr. Statutory Bond. #623288 Western Surety Company 12-20-53 Until Cancelled $ 10,000.00 140,000.00 1,000.00 1,000.00 25,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 (A) Annual Premium. -78- SCHEDULE 4a 90% Co-Ins. Premium Description Buildings Contents (A) $1,668.05 Fire and Extended Coverage; V. & M.M. City Hall, Fire Dept. & Jail-723 Excelsior Ave. $ 62,1100.00 $ 27,000.00 Library - 120 - 9th Avenue So. 20,160.00 63,000.00 Water Tower and Tank - 120 - 9th Avenue So. 73,900.00 - Water Treatment Plant and Pump House #1 - Bik. 23, End of 9th Avenue So. 57,100.00 - Water Treatment Plant and Pump House #3 - Monk Avenue and 2nd Street No. 63,765.00 - Street Dept. Garage & Whse. - 11th Ave. So. Near 2nd St. So. 17,820.00 900.00 Street Dept. Shop-lith Ave. So. Near 2nd St. So. 10,800.00 4,500.00 Band. Stand - 9211 - 1st Street So. 1,11911.00 900.00 Warming House - 30 - 13th Avenue No. 900.00 - Warming House - 119 Monroe So. 1195.00 - Warming House - 307 - 2nd Avenue No. 1,008.00 - Minnehaha Creek Lift Station - Meadowbrook Golf Course and Excelsior Avenue 2,1110.00 10,800.00 11th Ave. Lift Station - 11th Ave. & 2nd St. So. 1,710.00 6,750.00 Peaceful Valley Lift Station - 6113 - 7th Ave. So. 3,800.00 8,100.00 Herman Olson Well House - Lot 7 Souba's Addition 15,200.00 511,000.00 Water Treatment Plant #11 - Lot 7 Scuba's Addition 22,550.00 58,150.00 Water Tank - Lot 18 - Auditor's Sub. #239 111,750.00 - Street Dept. Warehouse (Bldg. E) 11th Ave. - 900.00 Garage - Storage - 15 - 8th Ave. No. - 1,800.00 Bath House - S 1/2 Shady Oak Addition 11,527.00 1,350.00 Basement Dwelling - Lots 4 & 5, Blk. 3 Shady Oak 3,150.00 - Dwelling, Lots 5 & 6, Section 26-117-22 5,400.00 - $1110,069.00 $238,150.00 2,104.83 Automobile - Fleet Insurance Bodily Injury Property Damage Collision on Police Cars Fire and Windstorm 7,390.77 Workmen's Compensation - Employees V 1110.00 Name - Position Bond - Richard L. Brubacher - City Manager STRAND Richard. L. Brubacher - City Treasurer & ROE Dorothy Johnson - Office Clerk Joseph Hromadko - Ass't Water Superintendent Clifford R. Peterson - Deputy Treasurer Christen P. Nielsen - Finance Officer Donald C. Nelson - Clerk of Municipal Court Howard A. Puck - Superintendent of Police Rosalie H. Leary - Office Clerk Laurenz A. Harris - Director of Recreation -79- City of Hopkins Hopkins, Minnesota INSURANCE IN FORCE As At December 31, 1959 Latest Endorse- Policy Policy ment Policy Number Carrier Date Date Term Amount Bond. #676186-58 Western Surety Company 6- 9-58 8- 1-60 2 Yrs. $ 5.00 Bond #881380-59 Western Surety Company 2-21-59 1 Yr. 5.00 Bond #850620-59 Western Surety Company 2-21-59 1 Yr. 5.00 Bond #850621-59 Western Surety Company 2-21-59 1 Yr. 5.00 Bond #850622-59 Western Surety Company 2-21-59 1 Yr. 5.00 VD 012976 American Casualty Company 6- 6-59 6- 6-60 1 Yr. 196.10 of Reading, Pennsylvania -79- SCHEDULE )4a ?age 2 Description Assessor's Bond - Arlyn Sala Assessor's Bond William R. Thompson Assessor's Bond - Lorraine R. Naze Assessor's Bond - Mabel Fish Assessor's Bond - Clara H. Hokanson Volunteer Fireman's Accident Accidental Death or Injury Death $5,000.00 Injuries or Disablements per Schedule • v STRAND & ROE -80- SCHEDULE 5a City of Hopkins Hopkins, Minnesota ASSESSED VALUATION: TAX LEVY AND RATES 1955 1956 1957 1958 ASSESSED VALUATION: Real Estate $6,727,682.00 $ 7,181,871.00 $ 7,416,491.00 $ 7,888,086.00 Personal Property 3,032,422.00 3,147,277.00 . ,159,L61.00 3,161,619.00 Total Assessed Valuation $9,7604104.00 $10,329,148.00 $10,575,952.00 $11,049,705.00 MILL RATE: Extended In 1955 1956 1957 1958 Collectible In 1956 1957 1958 1959 TAX LEVY: General Fund $ 307,646.00 $ 321,293.00 $ 426,105.11 $ 470,415.00 Bonds and Interest 91,419.00 111,880.00 96,664.20 119,802.00 Totals $ 399,065.00 $ 433,173.00 $ _122,769. 31 $ 590,217.00 TAX LEVY SPREAD: General Fund $ 307,443.28 $ 321,236.50 $ 426,105.11 $ 470,496.44 Bonds and Interest 911744.98 111,554.80 96,664.20 119,999.80 Totals $ 399,188.26 $ 432 791.30 $ 522,769. 31 $ 5901496.2 . STRANC & ROE