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1944 City of Hopkins, MN Annual Financial Report
REPORT ON EXAMINATION-:,---% - OF VILLAGE RECORDER'S AND VILLAGE TREASURER'S CASH RECEIPTS AND DISBURSEMENTS RECORDS - - _ 2 FOR YEAR ENDED DECEMBER 31) 1944 E. E. NOREEN & C. Municipal Accountants and Auditors RAND TOWER MINNEAPOLIS • air f ) REPORT ON EXAMINATION OF VILLAGE RECORDER'S AND VILLAGE TREASURER'S CASH RECEIPTS AND DISBURSEMENTS RECORDS FORY1alLEI212,22ELUg 311, 1944 -----4.4. 444,4444446.044,41.44••••••*4140•=044.0 4.4?' 4" 'F./ e./ CV 9 ApipPL9' 41-v ' 6)111 1:46 _ _ • 4 ee Village of Hopkins, Minnesota INDEX Exhibit "A" - Balance Sheet as at December 31, 1944. Exhibit "13" - Summary of Fund Balances. Schedule "Al" - Bonded Indebtedness. Schedule "B-1" - General Revenue Fund- Statement of Recorded Receipts and Disbursements . Schedule "B-2" - Police Fund- Statement of Recorded Receipts and Disburse- ments. Schedule "3-3" - Park Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-4" - Music Fund- Statement of Recorded Receipts and Disburse- ments . Schedule "B-s" - Fire Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-6" - Poor Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-7" - Library Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-B" - Garbage Collection Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-9" - Dow Property Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-10" - Water Fund- Statement of Recorded Receipts and Disburse- ments. Schedule "3-11" - Road and Bridge Fund- Statement of Recorded Receipts and Disbursements. Schedule "3-12" - Special Assessment,Bond and Interest Fund- Statement of Recorded Receipts and Disbursements. Schedule "B-13" - Sewage Disposal Fund- Statement of Recorded Receipts and Disbursements. E. E. NOREEN & CO. MUNICIPAL ACCOUNTANTS AND AUDITORS RAND TOWER MINNEAPOLIS, MINN. April 11, To The Honorable Mayor and Members of the Village Council, Hopkins, ' eenesota Gentlemen: In accordance with your instructions, we have made an examination of the Vellaee Recorder' s and Village Treasurer's Cash Receipts and Disburse- ments Records of THE VILLAGE OF HOPKINS, MINNESOTA, for the year ended Decem- ber 31, 1e44 and herewith submit our report thereon, together with the attache Exhibits and Schedules as listed in the preceding index. We did not examine the Special -ssossment ecords upon snecific instructions of the Village Council, and, therefore, assume no responsibility for the accuracy of the transactions involving Special Assessments. REPORT The following comments will have reference to the items appearing on the Balance Sheet, Exhibit "e" . CASH IN BANKS- 4.6,553.33 The balances in the various funds on deposit in the Security National Bank and the First National Bank of Hopkins are shown on the Balance Sheet and comprise the above amount. We checked the canceled warrants returned by the banks for the year ended December 31, 1944 to the Clerk's Disbursement Record. The recorded receipts were traced to the banks as deposits by corn- paringthe entries in the records with the deposits appearing on the bank stat - ments. The bank balances in the various funds as shown by the Recorder's books were reconciled with the balances in the respective funds as shown by the bank statements, after giving effect to warrants outstanding. The balances 1 in the several funds Indicated by the records of the Treasurer were also re- conciled with the Recorder' s balances as at December 31, 1944. In exhibit "B" , e show a summary of the fund balances and also a reconciliation of the Recorders ' fund balances with the Treasurer' s fund balances as at December 31,1944. ACCOUNTS RECEIVABLE-$687.75 The above amount is composed of water consumers' accounts outstanding as at December 31, 1944. These balances are in accordance with the records maintains , by the water Collector and were not confirmed by communicating with the consumers. INVESTMENTS-037,380.00 The investments consist of U.S. Savings Bonds owned by the Aater Fund and theSewage Disposal Fund as shown on the Balance Sheet, Exhibit "A" .During the period under review, 75.S. Ravings Bonds, Series "F" were purchased by the Water Fund in the amount of $5,180.00 and by the Sewage Disposal Fund in the amount of ',',7,400.00. All of these bonds were produced for our inspection. OUR REPORTS AND CERTIFICATES ARE ISSUED WITH THE UNDERSTANDING THAT,IF PUBLISHED,EITHER THEY MUST BE REPRODUCED IN THEIR ENTIRETY,OR SHOULD IT BE DESIRED TO PUBLISH ANY REFERENCES TO OR EXTRACTS FROM THEM.THAT SUCH SHALL BE SUBMITTED FOR OUR APPROVAL. Village of Hopkins,Minn. Report- Continued ?acre 2 ASSESSMENTS RECEIVABLE- Upon instructions from the Village Council, our exseilnation did not include the verification of receipts from Special Assessments; hence the amount of Assessments Receivable could not be computed. The various classes of fixed assets are shown on the Balance Sheet, Exhibit "A" . During the period under review, the following additions to fixed assets were made: Total Fixed Assets- 12-31-1943 $ 347,624.60 Additions: Fire Department Equipment: Fire Inhalator 201.72 Road Louipment: "pls. Moline Tractor 1,120.53 Lull Universal Hydraulic Loader 940.50 Gasoline Engine 10.00 Sidewalks, Curb and Gutters Parkridge Curb 2,186.91 e,409 .66 Total Fixed Assets- 12-31-L44 352,084.26 BONDS AND IMPEOVEYENT WARRANTS OUTSTAYDIY(14103,619.36 We submit in Schedule "A-1" details of the above liability. We sights all the canceled bonds and improvement warrants which had been -laid during the year under review. The following is a summary of maturities: Year Due Amount 1944 1,400.00 1945 18,143 .31 1946 18,467.85 1947 15,755.66 1948 12,897 .76 1949 9, 419.76 1950 8,419.76 1951 8, 419.76 1952 6,419.00 1953 4,271.00 Total $ 103,619.36 SURPLUS-003,085.98 This amount represents the difference between the total assets and the total liabilities shown on the Lalance Sheet, Exhibit "A" . Assessments Receivable are not included se ,sets for reasons previously stated. _ _ - e of Hopkins Minn. aepor - eon nue' Page 3 GENERAL We submit in Exhibit "B" a summary of the fund balances as at December 31, 1943, Receipts and Disbursements during 1944, and Summary of Fund balances as at December 31, 1944. This statement is supported in detail by Schedules "B-1" to "13-13" inclusive. These statements of recorded receipts and disbursements were compiled from the records maintained by the Village Recorder, It was necessary for us to sub-analyze all receipts and disburse- ments in order to prepare the aforementioned statements. The receipts of money from Hennepin County for taxes received during the year were checked with the remittance forms submitted by the County Treasurer. 'oe verified the recorded receipts from licenses, permits, etc. by checking the stubs against the Clerk' s receipts record. We verified the moneys received from fines by checking the dockets maintained by Justice of Peace Paley. Prom the examination of the Justice dockets and remittances, it appears that a fine collected from Lloyd Dale in the amount of '450.00 was remitted to the Village twice- one on docket N0.5482 and again on Receipt No. 5519. Ae wish to call attention to the fact that all purchases by the Village over and above the amount legally authorized by law, should be made by calling for bids on same as provided by Statute. We sighted the insurance policies in force and found that fire and tornado insurance are being carried on the 'village Hall, Library, and Contents. The Water Tower is also carried by fire and tornado insurance. The fire trucks are covered by fire and tornado insurance. Trucks are covered by fire, theft, property damage and liability insurance. We found that workmen' s compensation insurance is also in force. Mr. Frank N. Whitney, Village Recorder, has provided a fidelity bond in the amount of As000.00 and Mr. A.W . Elmquist, Village 2reasurer, is covered by a fidelity bond in the amount of , 15,000.00. Herman A. Olson, Water Collector and Utility Man, is also covered by a fidelity bond in the amount of 4A,000.00. Mr. Dan Foley, Justice of Peace, is covered by a fidelity bond of 500.00 which we were informed is on file in the office of the Clerk of District Court. All individuals who make collections of Village finds should provide a sufficient fidelity bond. The Village Council has designated the First National bank and the Security National hank- both of Hopkins, Minnesota- as depositories for Villag funds. The collateral security provided by the banks is as follows: Federal Reserve Lan Amount Dated eeceipt # First National Bank,HopkinsCinn. U.S. Treasury lamas L:-1')-47 20,000.00 1-18- 4 1363 Security National 13 ank,Hopkins,Minn. U.S. Treasury Bonds 32.15-B0 10,000.00 11-e-43 13636 -.S . Treasury Bonds 3-15-50 10,000.00 10-19-44 14413 20,000.00 Grand Total 40,000.00 Villa e of Hoskins Minn. eort- on nue* Page 4 1 The above collateral is augmented by5,000.00 Federal Deposit Insurance Corporation Insurance in each case. In conciusionI e wish to express our appreciation for the facillies extended to us during the course of our examination. Respectfully submitted, cc ; - a E.E. Nor6en Co. - - Village of Hopkins, Minnesota EXHIBIT "A" BALANCE SEEET As at December Sl, 1944 ASSETS Cash in Banks- Net --ZrerC57=7 -1 ,s $ 2,549.55 Water Fund 7,715,01 Road and Bridge Fund 1,014.11 Special Assessment and Bond and Interest Fund 1,365.91 Sewage Disposal Fund(Savings and Checking Account) 3,309.11 Water Collector's Account 599,64 Total Cash in Banks-Net t 16#553 33 Accounts Receivable(Water and Sewer) 687.75 Investments Water Fund: 7.S. Savings Bonds 12,580.00 Sewage Disposal Fund: U.S. Savinss Bonds 24,800.00 37,380.00 Assessments Receivable Ilpon Instraaiors prom the Village Council, our Examination did not include the verification of receipts from Special Assessments - hence the amount of Assessments Receivable could not be determined. Fixed Assets Village Hall Equipment and Land 22,648.23 Parks, Playgrounds and Equipment 9,286.98 Fire Department Equipment 17,561.72 Road Equipment 15,337.43 Cower Systems 77,137,01 Sidewalks, Curb and gutters 36,476.70 Streets, crossings,Paving and Roads 65,507.60 Ornamental Lights 10,827.38 Water Plant and System 78,850.81 • Ford Truck 537.00 Gas Plant 13,432.82 Garbage Truck 1,592.50 Chevrolet Police Car 833.00 Park Property-Leathers 2,000.00 352,084.26 TOTAL ASSETS $ 406,705.34 LIABILITIES Bonds andMmerevement warrants Outstanding(Schedule "A-1" ) 103,619.36 Surplus Available able S 54,621.08 Unavailable 103,619.36 • Invested in Fixed Assets 352,084.26 303,085.98 TOTAL LIAPILITIES $ 406,705.34 —_- — EXLI8.L1 Village of Hopkins„Minnesota , ,-- -,, st 11 B STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS _ , . . or e ear x.,;no.e• December 3 Fund Recorded Recorded Fund Balance Receipts Disbursements Balance m.1 n44 P .,..._ 1944 Total 1944 12-31-1944 }eneral Fund: Ueneral keveno t 12,4 .02 0 20,548.35 6,088.33 0 25,046.19 016,957.86 (Sch.'T.:.-1" ) T'olice ( 3ch. 9t ) 1,945.40 6,682.86 3,628.26 6,112.10 2,516.16 Pk (S ."7.,-3" ) 404.48 2,050.48 3,354.96 3,790.00 435.04 ' ::u -ic (Och."B-4" ) 146.75 1,521.17 1,667.92 1,364.40 303.52 ..._ Fire (E,ch."B-5" ) 2„,_.00/1...45 5,029.01 7,233.46 4,085.01 3,14B.45 , Pool, (Sch."3-6” ) 10,326.38 4,958.10 15,784.48 3,946.29 11,338,19 .,s Library(6ch."B-7" ) 161.61 1,830.73 1,992.34 1,973.13 19.13 .- 3apbage (Sch."B-8" ) 1044.06 2,664.08 4,108.14 1,901.17 2,11.6.97 ^ Dow (ach."B-9" ) 1,366.87 1366.87 - - - mo.m11•••• asiMr..,••....w_,•,.-•••-• 2ott1Cleneral Funds 3,306.24 47, 551.65 50,857.89 48,308.34 2, 549.55 ^ a..LIr Fund(3ch."B-10' ) 7,8=30.79 14,136.54 21,967.33 14,252.32 7,715.01 ridge Fund 3,132.58 15,416.03 18, 548.61 17,534.50 1,014.11 pocial Assessment i-.5ond & Int . Fund (Sch."b-12" ) 5,080.39 24,633.20 29,763.59 28,397,63 1,365.91 ellv- ge Disposal Punf, 4A140.10 7,31 .01 11 459.11 8,150.00 3,309.11 . _ ot ,.1 All Funds 23 490 10 109 106 43 'el.32 596.53 - 116,642.84 ,2.5 953 69 __ i, _ :. ; , • i Tr PP • -...--- .-..-..--------.. ..----- Above balances do not include U .S . Savings Bonds of '7e12,530.00 owned by the Water Fund and 240800,00 owned by the Sewage Disposal Fund. RECONCILIATION OF RECORDER'S FUND BALANCES WITH TREASURER'S FUND BALANCES As at December 31, 144 Treasurer' s Out- Recorder' s Fund standing Fund Balances Warrants Balances eneral Fund 0 3,804.53 0 1,254.93 S 2,549.55 water Fund 7,814.11 99.10 7,715.01 toad and Bridge Fund 1,195.41 181.30 1,014.11 • ;pecial Assessment & i3ond & Interest Fund 1,936.41 570.50 1,365.91 sewage Disposal Fund • 3,309.11 - 3,309.11 Totals 0 18,059.57 Z 2,105.88 15,953.69 Note: Water Collector' s Cash amounted to 599.64 as at December 31,1944. 0419.75 was deposited in the regular Vater Fund Account and 179.89 _ was deposited in the Sewage Disposal Fund in January of 1945. . . 1'.."-ii ` gi38888 8 8232S i. cWleoc rto mmo ` -N0000 ,M it • • • • • • • • t i M • • e • • • • • • • • • • 0 0 • • 0.41 • r Z • • Oi 01 rt t0 1 100012 " 1--L00ri ObOO W 111.4 bs 0 W 0C3,t1 O" 1: 9 i WW<FO cu 0rlds10 t.:--ri.0n00ri02ri :-o 0 10-d'at010s" eas. ci tu/fl d1M d1 10 OM CO es*310 r11'3 ri 02 M al O r'0 t3 Ol N 0 r4 t:J t0 .. ,14, C11 0 a -0 4V-I rC-'10 ri r-i anciria r01 01 n i iiA11 0 43 to ` 190 01000e.,`100.00000-00/-100t-t00000 01e O 00000Q DIAC)OO: CSO)L 0 4^0101^34=10 Oc)00 CO O O • i • • • • • . • • • • 0 . • ..• . • • 19 . •O• a 001 gf`WLG�y Otl) ts1000OCOCDt;tOOsWOrit0 tl 10 Cit t-10001 OD 11-1Os I aL.111t7+-4W 1±1.001043 M r-co'e asWWp t'M Gs t0 I i W W M O'1 t• t? rl ri r1 1�r1 M+0 z31 d1 0 M L W rl M c;)CS i M O ,s_4,, va M W•41nOrlM " " ��r.j 0n I. * .i�pW}� a rl r! 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H 0':; }s '-x - 0 . , , 4111001000p or,-,�};,.. o 0ToA s s .ssx..4.-k:^a'1lC�Ol£+1N•tivM,eW [')2.2 1017 1 t0 1 I 1 M i'?t0 1 1 Ct eN 110: l m'*4'1'W,1.41,1 C+ 1 t a1 1 i 0 tilt tri 1 0,4.i 4 1 1 -i 1-1 1 1 A 1-i.i 4) I s 1 1 1 1 1 1_ 1 1-4 a t.-i 1-i ;3 J 1--1 a 1-1 1-i r1 I.:1-4 1-i I $ 1--i.a i i 1" I_a ri 1 I tri 1-i 1-i.-1 1-i a 1-i 1-1 N r/ la.1.r:!n: , Village of Hopkins, Minnesota SCHEDULE "B-1" GENERAL REVENUE FUND STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS For the Year Ended December 31 ID44 Receipts I Taxes 4, 3,089.25 Licenses 7 138 00 , • Permits 124.75 Dog Tax 135.60 Filing Fees-Candidates 11.00 Refund of Compensation Insurance 93.09 , efund-Northern States Power Co. 1.46 City of Minneapolis 21.76 Insurance Recovery- Fire Loss 4,714.17 Sale of Land 50.00 'City Hall Rent 120.00 Oiling Alley 7.65 Miscellaneous 41.62 Total Receipts 0 20,548.35 Dibbursements Salaries: Mayor600.00 y Trustees(3) 1,260.00 Recorder 1,030.00 Treasurer. 350.00 Attorney 480.00 I Fire Marshall 300.00 Assessor and Deputy 553.05 4,623.05 -/ Lighting of Streets and Buildings 6,345.30 / Insurance and Bond Premiums 902.56 Stationery, Printing and Publishing 1,062.22 Telephone 114.60 Gas 10.60 Dues-League of Minnesota Municipalities 60.00 Audit 110.50 Election Expense 691.33 - Annual Appraisal 30.00 Labor, Materials and Repairs 5,723.26 / Gas, Oil,etc. 1,011.75 - 'Witholding Tax;Part of Salaries and Labor) 1,052.45 Justice Fees 3.50 Miscellaneous 57.37 Killing Dogs 21.00 Coal407.45 , Health Officer 313.75 Transfer to Road and Bridge Fund 2,500.00 - Total General Disbursements 25,046.19 xcess of Disbursements over Receipts $ 4,497.84 FUND RECONCILIATION Balance in Fund, December 31, 1943(Overdraft) $ 12,460.02 Deduct: Excess of Disbursements over Receipts 4,497.84 Balance in Fund- December 31 1944(Overdraft) $ 16,957.86 Village of Hopkins, Minnesota SCHEDULE "B-211 POLICE FUND STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS For the Year Ended December 31, 1944 22c2L2L '.caxes $ 5,409.61 Fines 1,272.75 Damage to Police Car 9.50 Total Receipts $ 6,682.36 Disbursements Salaries- Policemen 4,072.50 Salaries- Special Policemen 1,200.90 Labor 79.05 Despatcher 306.50 Matron 18.50 Stop Signs and Flags 24.00 Car Expense 388.91 Miscellaneous 21.74 Total Disbursements 64112.10 Txcealo of Receipts over Disbursements 'e 570.76 FUND RECONCILIATION Balance in Fund-December 31, 1943 $ 1,945.40 Add: Excess of Receipts over Disbursements 570.76 :;alance in Fund- December 31, 1944 $ 2,516.16 PARK FUND SCHEDULE "B-a" STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS For the Year Ended Deceniktr319 il Receipts Taxes 2,542.35 Rents 408.13 Total receipts 2,950.48 Disbursements Labor,MaterialstSuPplies and Miscellaneous at Parks and okating Rinks 3,790.00 Excess of Disbursements over Receiits a: 339 .52 FUND RECONCILIATION Balance in Fund- December 31, 1943 $ 404.48 Deduct: Excess of Disbursements over Receipts 839.52 Balance in Fund- December 31 1944(Overdraft) $ 45.04 • Village of Hopkins, Minnesota SCHEDULE "B-4" MUSIC FUND • STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS or the Year ',c;nae$ ece . .er 3 1144 aeceipts Taxes 1 521 17 Total i-eceipts 1,521.1? Disbursements Hopkins Municiral Band 1,364.40 Total Disbursements 1,364.40 ›:cess of Heceipts over DislYursements •„- 156.77 FUND RECONCIT,TATIO11 lance In Fund- December 31• 1943 0 146.'75 Add: Excess of Receipts over Disbursements 156.77 3alance in Fund- Dece-lber 31 1944 303.52 FIRE FUND SCHEDULE "B-5" STATEKENT OF RECORDED RECEI2TS AND DIST3URSEMENTS For the Year Ended December no 1444 ecelpts Taxes 4957.51 Fire Calls 1,530.00 Fire Contracts 1, 540.00 T• iscellaneous 1.50 Total ,ieceipts • #5 On9 01 c#, Disbursements Salary- Despatcher 306.50 Salary- Fire Steward 300.00 Firemens' Services and Telephones 1,807.90 Repairs, Supplies and Truck Lxpenses 669.55 Fire Hose 521.84 Fire Inhalator 201.72 Cats and Boots 65.50 Insurance 90.00 Miscellaneous 32.00 Six Pumps and Nozzle 90.00 Total Disbursements 4 085.01 Ixcess of Receipts over Disbursements 944.00 FUND RECONCILIATION 3alance in Fund- December 31, 1943 2,204.45 Add: Excess of Receipts over Disbursements 944.00 3alance in Fund- December 31, 1944 3,143.45 • - _ • Village of Hopkins,Minnesota SCHEDULE "B-6" • POOR FUND STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS For the Year 4inse ' Decem or Taxes $ 40058.08 State of Minnesota -Relief Aid 504.60 Refund-Poor Aid 343.46 Payments on Extine Contract 51.96 Total Receipts S 4,958.10 Asbursements Suburban Hennepin County Relief Board 2, 972.29 Hennepin County Board of Poor Relief 944.00 Medical 30.00 Total Disbursements 3 946 29 xcess of Receipts over Disbursements $ 1j011.31 FUND RECONCILIATION 3alance in Fund- December 31, 1943 S 10,826.38 Add:Excess of Receipts over Disbursements 1,011.81 cilance in Fund- December 31, 1944 $ 11,833.19 SCHEDULE "B-7" LIBRARY FEND STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS For the Year Ensea lecember -1, *4 ,- lecei ts ' axes 61 830 73 • TotR1 Receipts $ 1 830 73 Asbursements Salary- Librarian $ 973.80 Salary- Assistant Librarians 115.00 Books, Subscriptions, Supplies and Miscellaneous 384.38 Total Disbursements 1,973.18 xcess of Disbursements over Receipts $ 142.45 FUND RECONCILIATION 3alance in Fund- December 31, 1943 S 161.61 Deduct: Excess of Disbursements over Receipts 142.45 19.16 3alance in Fund- December 31, 1944 Village of Hopkins„Minnesota SCHEDULE "B-8" GARBAGE COLLECTION FUND STATEMENT OF RECQRDL' fEC IPTS AND DISBURSEMENTS eor ne Year Lnaea _,ecember ceipt '.1. 174eS $ 2)664.08 Total iLeceipts 2,664.08 Disbursements Uarbage Collection 1,795.90 Truck Expense 195.27 Total Disbursements 1 991 17 tft -IL672. l FUND of lieceipts over Disbursements 1.2 FUND RECONCILIATION :Ealance in Fund, December 31, 1943 1, 444.06 Add:Excess of Receipts over Disbursements 672.91 Balance in Fund- December 31 1944 $ 2,116.97 SCHEDULE "B-9" DOW PROPERTY FUND STATEMENT OF R CORD r R C--Pi Al DISBURSEMENTS 'or e ' ear need 'ecem er Receipts Ren6 $ 1,366.37 Total Receipts $ 1,366.87 Disbursements -0- Excess of Recei ts over Disbursements 1.,366 .87 Note! Part of the Dow Property Rents were credited . to the Park Fund. FUND RECONCILIATION Balance in Fund, December 31, 1943( Overdraft) $ 1,366.87 Add:Excess of receipts over Disbursements 1P 366 37 Balance in Fund- December 31, 1944 -0- Village of Hopkins,Minnesota SCHEDULE "13-10" WATER FUND STATEMENT OF RECORDED RECEII'TS AND DISBU-ZEMENTS For t e e arl`. , 1744- Receipts Collections on Water Bills 13,941.79 Sales of vater Meters 67.50 Water Service Connections 69.00 Water Permits 57 .25 Use of Pump 1.00 Total iteceipts - S 14,136.54 Disbursements Power 3,496.03 Salary-Superintendent 2,007.60 Salary- Assistants 1,870.10 Labor 200.05 Supplies and Meters 100.01 Repairs 361.37 Stationery, Printing and Postage 10.30 Collector of Internal Revenue-Withholding Tax (Part of Salaries and Labor) 446.70 United States Bonds Purchased 5,160.00 Miscellaneous 580.11 Total Disbursements 14,252.32 Excess of Disbursements over Receipts * 115.78 FUND RECONCILIATION Balance in Fund- December 31, 1943 7,830.79 Deduct: Excess of Disbursements over receipts 115.73 Balance in Fund, Decembai21412±,± ,.- 7,715.01 ] Village of Hopkins,Minnesota SCHEDULE "b-11'd ROAD AND BRIDGE FUND STATEMENT OF RECORDED RECEIPTS AND DISBURSEEENTS or t e year Ens ea December 3 Receipts Taxes 12, 571.27 - Village Share of County Road and bridge 202.00 Transfer from General Fund 2, 500.00 Snow Plowing 38.00 Permits-Sewersater, Heating,etc. 43.00 Street Repairs 6.00 Labor 16.88 Merchandise 4.00 Refund-Johnson Construction Co. 34.88 Total Receipts 15,416.03 Disbursements Commissioners' Salary 1,882.60 Salaries- Other 10608.70 . Street Labor 6,640.04 . Oil 1,789.08 Gravel 1,196.75 Machinery Repairs 416.60 Machinery iiental 429.84 Supplies, Materials and Miscellaneous 1,499.86 Mpls, Moline Tractor Purchased 1,120.53 Lull Universal Hydraulic Loader Purchased 940.50 Gasoline Engine Purchased 10.00 Total Disbursements 17,534.50 Excess of Disbursements over Receipts $ 2,118.47 FUND RECONCILIATION • Balance in Fund, December 31, 1943 $ 3,132 .58 Deduct:Excess of Disbursements over Receipts 2,118.47 Balance in Fund December 31 1944 $ 1,014.11 • SCHEDULE "B-12" Village of Hopkins,Minnesota SPECIAL ASSESSMENT BOND AND INTEREST FUND STATEMENT OP RECORDED RECTET7TETY15517MEMENTS .__ . ---Por the Yea.i. -21- 2/131.219±i receipts jaxes,Special Assessments from County $ 22,616,80 Special Assessments Collected Locally 516.78 n n fl ft 12.39 If II If II 620.79 ft It ft ff 29.20 if If ft n 168.16 n it n tf 111.36 ft II it n 142.72 Sewer Connection 465.00 Total Receipts 24,683.20 Disbursements • Bonds and Certificates of Indebtedness ?aid 160098.84 Interest Paid 2,008.17 Miscellaneous 38.39 Constructions Costs: Parkridge Curb 2,186.91 Tar Streets `2 820651'47 ------ -- Total Disbursements 28,397.68 Excess of Disbursements over Receipts $ 3,714.48 FUND RECONCILIATION Balance in Fund, December 31, 1943 $ 5,080.39 Deduct: ixcess of Disbursements over Receipts 3 714 '48 Balance in Fund December 31 1944 4 1,365.91 ____ 1 — Village of Hopkins, Minnesota SCHEDULE "B-131 SEWAGE DISPOSAL FUND STATEMENT OF RECORDED RECEIPTS AND DISBURSEMENTS For ' e Year Enies- .,facem er SAVINGS ACCOUNT Receipts Collections (Equal to 30 of Water Collections) $ 5,975.07 Taxes Collected 1,060.23 Interest on U.S. Bonds 250.00 " Savings Account 29.71 Sewer Maintenance 4.00 Total heceiets $ 7,319.01 Disbursements Transfer to Checking Account 1,000.00 Purchase of U.S. Savings Bonds 7,400.00 Total Disbursements 8 400.00 Excess of Disbursements over Receipts $ 10080.99 CHECKING ACCOUNT Receipts Trarsirjr from Savings Account 1 000 00 Total Receipts 1,000.00 Disbursements aalph D. Thomas and Associates, Survey 750.00 Total Disbursements 750.00 Excess of Receipts over Disbursements $ 250.00 FUND RECONCILIATION Balance on Fund, December 31, 1943 t 4,140.10 Ada: Excess of neceipts over Disbursements- Checking Account 250.00 4,390.10 Deduct:Lxcess of Disbursements over heceipts- Savings Account 1,080.99 .3fti3rice in Fund, December 31, 1944 $ *3_1309.11 * In addition to the above balance, the Sewage Disposal Fund owns the following: 10- $1,000.00 Series "G" U.S . War Bonds ' 4 10,000.-00 1- -10,000.00 Series "F" U.S. Savings Bond 7,400.00 2- $5,000.00 Series "F" U.S . Savings Bonds 7 400.00 , Total $ 24,800.00