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1955 City of Hopkins, MN Annual Financial Report
n REPORT ON AUDI As At December 31, 195 CITY Of HOPK1 Hopkins, Minnesota r'' * STRAND & R 0 E CERTIFIED PUBLIC ACCOUNTANTS REPORT ON AUDIT As At December 31, 1955 CITY OF HOPKINS Hopkins, Minnesota V STRAND & ROE City of Hopkins Hopkins, Minnesota CITY OFFICIALS COUNCIL: Dr. F. M. Madden - Mayor Arthur S. Nash - Councilman Joseph A. Empanger - Councilman Anton J. Tesarek - Councilman Richard S. Johnson - Councilman Arthur W. Elmquist - Secretary CITY MANAGER AND TREASURER: Sidney S. Frissel DEPUTY TREASURER: Arthur W. Elmquist CITY CLERK: Arthur W. Elmquist CITY ATTORNEY: Frank N. Whitney ENGINEER AND BUILDING INSPECTOR: Patrick S. Sidney-Smith ASSESSOR AND FINANCE OFFICER: Clifford R. Peterson - Assessor Donald L. Wallick - Finance Officer MUNICIPAL JUDGES: K. Maxfield Otto J. Russell Carroll MUNICIPAL COURT CLERK: Martin J. Vanek HEALTH OFFICER: Dr. Herman E. Drill FIRE CHIEF: STRAND ✓ Harold R. Hegberg & ROE STREET SUPERINTENDENT: Elmer C. Bielke WATER AND SEWER SUPERINTENDENT: John A. Brecka WEED INSPECTOR: Robert G. Anderson CITY OFFICIALS (Continued) LIBRARIAN: Mrs. William Mountain RECREATION DIRECTOR: Laurenz Harris CIVIL DEFENSE DIRECTOR: Harold N. Faucher BOARD OF HEALTH: Dr. H. E. Drill Chairman Howard A. Puck Dr. P. W. Sheldon LIBRARY BOARD: Hugh W. Firmage Chairman Margaret Feudner Peter Throdahl POLICE CIVIL SERVICE COMMISSION: Otto H. Wenzel Chairman Herbert R. Williams Ross L. Thorfinnson RECREATION COMMISSION: Earl Dahlberg Chairman Mrs. Davey Hovander S. H. Severson George M. Robertson Dr. P. W. Sheldon / A. S. Nash ZONING AND PLANNING COMMISSION: Eval A. Johnson Chairman M. B. Hagen W. Harlan Perbix Jos. T. Anderla E. A. O'Brien Anton Tesarek Dr. F. M. Madden ) Sidney S. Frissell ) Ex-Officio Members P. S. Sidney-Smith ) Arthur W. Elmquist Secretary STRAND EMPLOYEES ADVISORY BOARD: & ROE Joseph Empanger Chairman Walter J. Scanlan Clifford Robinson Harold A. Christianson Sidney S. Frissell City of Hopkins Hopkins, Minnesota INDEX Page Explanatory Comments 1 - 7 EXHIBIT A - Balance Sheet 8 BALANCE SHEET ITEMS SCHEDULE A- 1 - Treasurer's Cash Balance 9 A- 2 - Accounts Receivable 10 A- 3 - Amounts Due To and Due From Other Funds 11 A- 4 - Assessments Receivable 12 A- 5 - Investments 13 A- 6 - Inventories 14 A- 7 - Construction Costs - P.I.R. Fund 15 - 16 A- 8 - Construction Costs - Special Assessments Fund 17 - 18 A- 9 - Capital Assets 19 - 21 A-10 - Fixed Assets and Depreciation Water Division 22 Sewer Division 22 A-11 - Fixed Assets and Depreciation Engineering Department 23 A-12 - Accounts Payable 24 A-13 - Accounts Payable - Sewage Disposal System Costs 25 A-14 - Bonded Indebtedness - All Funds 26 A-15 - Bond Maturities - Special Assessment Fund 27 A-16 - General Obligation Bonds - Bond Retirement Fund 28 - 29 A-17 - Revenue Bonds - General Fund 30 EXHIBIT B - Balance Sheet by Funds 31 EXHIBIT C-i - Analysis of Current Surplus 32 EXHIBIT C-2 - Analysis of Capital Surplus 33 STRAND & ROE EXHIBIT D - Comparative Balance Sheets 34 City of Hopkins Hopkins, Minnesota INDEX Page FUND REVENUES AND DISBURSEMENTS SCHEDULE 1 - General Fund - Statement of Revenues 35 - 36 SCHEDULE 2 - General Fund - Summary of Expenditures 37 SCHEDULE 3 - General Fund - Statement of Disbursements 38 - 44 SCHEDULE 4 - Beach Concession Reserve 45 SCHEDULE 5 - Parking Meter Reserve 46 SCHEDULE 6 - Property Rental Reserve 47 SCHEDULE 7 - Permanent Improvement Revolving Fund Reserve 48 SCHEDULE 8 - Special Assessments Fund 49 SCHEDULE 9 - Bond Retirement Fund 50 MISCELLANEOUS SCHEDULE la - Accrual Statement of Income and Expense - Water Division 51 SCHEDULE 2a - Accrual Statement of Income and Expense - Sewer Division 52 SCHEDULE 3a - Statement of Receipts and Disbursements - Municipal Court 53 SCHEDULE 4a - Insurance in Force 54 - 55 SCHEDULE 5a - Assessed Valuation: Tax Levy and Rates 56 STRAND & ROE CLARENCE E. ROE, C.P.A. ROGER R. ROE, C.P.A. CLYDE B. ROE, C.P.A. R. E. BUNKER, C.P.A. J. A. LARSEN, C.P.A. R. A. ROTEGARD, C.P.A. W. A. HILL, C.P.A. R. W. MUSTARD, C.P.A. V.F.WATERMAN,C.P.A. JOE M. CROW, C.P.A. S T R A N D ROE Cec1t tei / .tti, ctiruttardA F 0 S H AY TOWER MINNEAPOLIS F E d e r a l 6 - 1 6 5 1 P. May 21, 1956 The Honorable Mayor and the Members of the City Council City of Hopkins Hopkins, Minnesota Gentlemen: We have examined the balance sheet of the CITY OF HOPKINS, Hopkins, Minnesota, as at December 31, 1955, and the statements of receipts and disburse- ments for the year then ended, have reviewed the system of internal control and the accounting procedures of the City, and without making a detailed audit of the transactions, have examined or tested the accounting records and other supporting evidence, by methods and to the extent we deemed appropriate. Our examination was made in accordance with generally accepted auditing standards and included all procedures we deemed necessary. We submit herewith our report, together with the accompanying schedules as indicated in the Index on the preceding page. ASSETS CASH ON HAND AND IN BANKS The petty cash was verified by actual count on December 30, 1955, except for the Library Account which was verified by correspondence. V Cash for deposit was verified by actual count on December 30, 1955, and STRAND & ROE consisted of funds collected during the latter part of December applicable to 1956 licenses and permits. The City had bank balances in the First National Bank of Hopkins and the Northwestern National Bank of Hopkins as outlined under Schedule A-l. These balances were verified by correspondence and reconciliation. IF THIS REPORT IS PUBLISHED, IT MUST BE REPRODUCED IN ITS ENTIRETY. EXTRACTS MAY NOT BE PUBLISHED WITHOUT AUTHORIZATION. -2- City of Hopkins As at December 31, 1955, the City held security assignments for open accounts in the following amounts: Northwestern National Bank of Hopkins: U. S. Treasury Bonds $210,000.00 F. D. I. C. 10,000.00 $220,000.00 First National Bank of Hopkins: U. S. Certificates of Indebtedness $148,000.00 U. S. Treasury Bonds 226,000.00 F. D. I. C. 10,000.00 5384,000.00 ACCOUNTS RECEIVABLE We have listed the outstanding accounts receivable from the individual accounts and the details are shown under Schedule A-2. We did not make outside verification of these accounts. INTERFUND ACCOUNTS A statement of amounts due to and due from other funds is detailed under Schedule A-3. Clerical services are due to the general fund from the special assess- ments and permanent improvement revolving funds for general service in connection with the assessment projects. The charge was based on two per cent of the cost of completed improvements. Assessments on City owned property have been listed as owing to the special assessments fund for improvements which will not be recovered by assessment. It was determined by Council action that $25,000.00 of the cost of in- stalling a sanitary sewer in Parkridge Addition during the year 1945 was paid by V the sewerage system fund. The cost of this sewer was assessed to the property STRAND & ROE 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 1947 to 1966. The amount of $13,750.00 shown on the schedule represents the payments due for the years 1956 to 1966, inclusive. -3- City of Hopkins In the years 1953 and 1954, engineering services were paid through the permanent improvement revolving fund; however, the services were performed for both the special assessments and permanent improvement revolving funds. It was decided that the permanent improvement revolving fund should be reimbursed by the special assessments fund for these expenditures based on six per cent of the cost of completed improvements financed through the special assessments fund. The construction cost of sewer and water mains in Second Street North and Herman Terrace and Herman Court are carry-overs from the year 1953. These amounts had been paid through the permanent improvement revolving fund and later transferred for assessment to the special assessment fund. A special loan was made from the permanent improvement revolving fund to the municipal parking lot fund. The amount was needed to supply blacktopping, barriers and lights on the municipal parking lots. Since the parking lots have no revenues, the loan is to be repaid by the parking meter fund. During the year under review the original loan was reduced by $10,000.00. Current year charges for administration and City owned property share of assessments have been completed. ASSESSMENTS RECEIVABLE The changes in special assessments receivable of the special assessments fund and permanent improvement revolving fund during the year are given under Schedule A-4. Current year changes are shown, also the balances outstanding as at the beginning and end of the year. To establish and verify the correctness of 1,0 these account balances would necessitate considerable checking of the books in the STRAND & ROE County Auditor's office. This was not considered necessary by City management. CURRENT TAX LEVY The tax levy collectible in 1956 is that adopted by the City Council. Except in the bond retirement fund, this levy is offset on the balance sheet by a reserve of an equal amount. -4- City of Hopkins DELINQUENT TAXES Delinquent taxes are not recorded on the accompanying balance sheets but will be reflected in revenues and surpluses of the various funds as collected. Delinquent taxes as at December 31, 1955, per information obtained from the County Auditor, are as follows: Personal Real Special Levy Collectible Property Estate Assessments 1950 and Prior $ 202.07 $ 39.50 $ 1,005.63 1951 1952 46.94 240.68 1,771.71 1952 1953 75.36 24.32 2,219.38 1953 1954 504.52 1,116.02 7,364.82 1954 1955 540.15 3,301.67 13,597.31 Totals $1,369.04 $4,722.19 $25,958.85 FUTURE 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-16 we submit an analysis showing the yearly requirements and related levies. If the present low rate of tax delinquency continues, some of the later levies may be cancelled because the special levy contained a provision for uncol- lectible taxes. INVESTMENTS The Government bonds were sighted by us during the course of our exami- nation. The bonds, which were acquired by the Sewer Division, have a present value of $14,345.00. The bonds are listed under Schedule A..5. INVENTORIES V STRAND The inventory quantities were submitted to us by City employees. & ROE We have accepted the quantities as submitted to us to be correct. We have compared quantities with perpetual inventory records where available. WORK IN PROCESS This represents the costs to December 31, 1955, of various assessment projects in process under the special assessments fund and permanent improvement -5- City of Hopkins revolving fund, which will be assessed at a later date. The amount of work in progress as at December 31, 1955, is shown under Schedules A-7 and A-8. CAPITAL ASSETS Additions to capital assets during the year under review are presented under Schedule A-9. Depreciation has been estimated on the revenue producing divi- sions as a means of determining net income on the accrual basis. No depreciation has been set up on the general assets. Water and sewer mains, street lights, curb and gutter, the costs of which are recovered through special assessments, have been treated as additions, on the assumption that these improvements are owned and controlled by the City and the cost of repairs and upkeep will be a City responsibility. LIABILITIES, RESERVES AND SURPLUS ACCOUNTS AND CONTRACTS PAYABLE The accounts and contracts payable of the several funds were determined by review of subsequent disbursements and other data. Accounts payable are listed under Schedule A-13. Contracts payable are due to Art Bolter Construction Company for P.I.R. project work. 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-13 we show the amounts and years installments are due on the pro rata cost of this program. po PROJECTS AUTHORIZED STRAND & ROE Under Schedules A-7 and A-8 are detailed the projects authorized as at December 31, 1955. These amounts represent the estimated direct costs of complet- ing the project's work; however, the estimate does not include the general administrative charges or future interest to be computed at the time of assessment. BONDS PAYABLE We submit under Schedule A-14 a detail of the total bonded indebtedness. -6- City of Hopkins We sighted the bonds and interest coupons cancelled during the period under review. Under Schedules A-15 to A-17 we submit details of bond maturities by years. During the year under review the City issued the following bonds: Dated Name Fund Rate Amount 12-1-55 Permanent Improvement Bond Retirement Fund 3% $200,000.00 Revolving Fund Bonds of 1955 RESERVE FOR UTILITY CONNECTIONS Two locations haveallowed to connect to a trunk sewer because no been 1 lateral sewer had been installed at their locations. The amounts paid will be applied against the cost of a lateral sewer to serve this property when installed. The persons involved are: Pitts Film Service Company $ 579.48 Roy Wiltse 634.79 Total $1 214.27 SURPLUS The net worth of the City is reflected in the surplus accounts. The capital surplus represents the City's net equity in the capital assets; the current surplus represents the total of the current assets, investments and other assets less the current liabilities and deferred income. The surplus accounts are detailed under Exhibits C-1 and C-2. OPERATIONS v STRAND & ROE Schedules 1 through 9 present detailed statements showing the revenues and expenditures for each fund and reserve account. A comparison of actual revenues and expenditures to estimated revenues and appropriations for the several funds is also shown. Under Schedules la and 2a we present accrual method operating statements for the Water and Sewer Divisions as required by revenue bond issue indentures. -7- City of Hopkins Depreciation has been computed on a basis consistent with previous years. Schedule 3a shows a detail of cash receipts and disbursements for the Municipal Court. GENERAL A separate letter addressed to the City Manager outlining suggested changes in office procedure and recommendations is being forwarded as of the date of this Report on Audit. CERTIFICATE In our opinion, subject to the qualifications contained herein, the accompanying balance sheet and related statements of revenues and expenditures present fairly the position of the City of Hopkins, Hopkins, Minnesota, as at December 31, 1955, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis con- sistent with that of the preceding year. Respectful)y submitted, STRAND & R6E Certified Public Accountants fro STRAW & ROE -8- EXHIBIT A City of Hopkins Hopkins, Minnesota BALANCE SHEET As At December 31, 1955 ASSETS Cash on Hand and in Banks: y S Pett Cash 225.00 Banks 482,184.74 Cash for Deposit 13,842.50 $ 496,252.24 Accounts Receivable 7,228.49 Assessments Receivable: Permanent Improvement Revolving Fund $ 539,353.74 Special Assessments Fund 650,952.19 1,190,305.93 Future Assessments 3,722.14 Current Tax Levy 399,065.00 Future Tax Levies 692,422.00 Investments (Market Value $14,345.00) 11,100.00 Inventories (At Cost) 14,081.09 Work in Process 46,994.35 Capital Assets 3,613,648.43 Total Assets $6,474,819.67 LIABILITIES, RESERVES AND SURPLUS Accounts Payable $ 8,976.48 Contracts Payable - Projects 4,862.29 Contracts Payable - Sewage Disposal 7,132.89 Projects Authorized 130,102.73 Prepaid Revenues 13,857.50 Bonds Payable 1,700,239.23 Future Interest 236,303.30 Reserves: Reserve for Depreciation $ 115,901.72 Reserve for Utility Connections 1,214.27 Reserve for Current Tax Levy 307,646.00 424,761.99 Fund Balance 630,000.00 Surplus: Current $ 258,138.55 Capital 3,060,444.71 3,318,583.26 Q • STRANC 6,4 46 & ROE Total Liabilities, Reserves and Surplus $ 7 ,81 9 7 _9- SCHEDULE A-1 City of Hopkins Hopkins, Minnesota TREASURER'S CASH BALANCE As At December 31, 1955 FIRST NATIONAL BANK OF HOPKINS GENERAL FUND Balance per Bank Statement (12-30-55) $382,788.45 Add: Deposits in Transit 792.04 $383,580.49 Less: Outstanding Checks 143,723.89 Balance per Books $239,856.60 NORTHWESTERN NATIONAL BANK OF HOPKINS TREASURER'S ACCOUNT Balance per Bank Statement (12-29-55) $ 1,531.59 Less: Outstanding Checks 1,531.59 Balance per Books - PAYROLL ACCOUNT Balance per Bank Statement $ 9,192.78 Add: Deposits in Transit 5,870.60 $ 15,063.38 Less: Outstanding Checks 15,058.93 Balance per Books 4.45 SPECIAL ASSESSMENT FUND Balance per Bank Statement (12-30-55) $ 77,067.67 Add: Deposits in Transit 91,733.58 Balance per Books 168,801.25 BOND RETIREMENT FUND Balance per Bank Statement (12-30_55) $ 52,4.41.60 Add: Deposits in Transit 21,080.84 Balance per Books 73,522.4+ Total to Exhibit A $482,184.7+ SUMMARY ✓ STRANI & ROE GENERAL FUND: $239,856.60 Payroll General4.45 $239,861.05 SPECIAL ASSESSMENTS FUND 168,801.25 BOND RETIREMENT FUND 73,522.44 Total $482,184.74 -10. SCHEDULE A-2 City of Hopkins Hopkins, Minnesota ACCOUNTS RECEIVABLE As At December 31, 1955 GENERAL REVENUES: Elmer E. Clark . Eden Prairie Township Clerk $ 120.00 Mrs. Charlotte Chope, Hopkins, Minnesota 60.00 $ 180.00 RENTAL PROPERTY: Pat H. Murphy 62.50 PUBLIC UTILITIES: Route Water Sewer Total Commercial $ 263.75 $1,017.86 $1,281.61 Route 1A 305.11 143.75 448.86 Route 1B 172.03 126.00 298.03 Route 2A 125.71 83.25 208.96 Route 2B 85.58 87.00 172.58 Route 3 90.37 89.50 179.87 Route 4 , 121.50 99.00 220.50 Route 5A 380.53 575.25 955.78 Route 5B 324.79 279.50 604.29 Route 6 424.90 370.00 794.90 Route 7 233.62 277.50 511.12 Route 8 173.92 166.50 340.42 Route 9 39.69 31.50 71.19 Route 10A 51.37 46.5o 97.87 Route 10B 233.06 55.50 288.56 Route 11 228.68 96.00 324.68 Route 12 115.10 71.67 186.77 Totals $3,369.71 $3,616.28 56,985.99 Water Division 3,369.71 3,616.28 1A°Sewer Division p ST RANI 57,228.49 & ROE Total to Exhibit A 0 0 P. p0 H �j�J N H CD(D c+ ((DD m R H C,14 HH�-� m (�B N F+ C S H P R CD H 0000 000 0 CD (D R H H CD w CD) CD (D 0 CD H H 0 N H H O 8 8 F DV H M.(D H w H- H H H. CD 0 HCD 0 HH () R 0 H '0 0 0 w 0 H ON HH '0'O 0 H H3 0 0 0 vi‘,.n in co Hd 0 ON D, .n V,(DH h ca,wR FWco i a H 8 O FWS b DI ° P. H. +�r+H. � 0 H. H �H mK K w (D m Z H C a� cK H H '0 G I : -12- SCHEDULE A..4 City of Hopkins Hopkins, Minnesota ASSESSMENTS RECEIVABLE As At December 31, 1955 PERMANENT IMPROVEMENT REVOLVING FUND BALANCE - DECEMBER 31, 1954 $277,155.21 ADD: ASSESSMENTS COMPLETED 386_,344.37 $663,499.58 LESS: County Collections $ 69,849.61 Paid Direct to City 42,173.17 Interest Cancelled by Prepayment 11,614.74 Cancel City Owned Property Assessments 508.32 124,145.84 BALANCE - DECEMBER 31, 1955 3 539,353.74 SPECIAL ASSESSMENTS FUND BALANCE - DECEMBER 31, 1954 $625,070.38 ADD: ASSESSMENTS COMPLETED 333,767.37 $958,837.75 LESS: County Collections $104,963.67 Paid Direct to City 150,932.33 Interest Cancelled by Prepayment 51,806.26 Cancel City Owned Property Assessments 183.30 307,885.56 , BALANCE - DECEMBER 31, 1955 650952.19 Total to Exhibit A $1,190,305.93 ►� STRAW & ROE -i3- SCHEDULE A-5 City of Hopkins Hopkins, Minnesota INVESTMENTS As At December 31, 1955 Serial Redemption Number Dated Due Cost Value V177845F U. S. Savings Series F 7-1-44 7-1-56 $ 3,700.00 $ 4,810.00 v21139F U. S. Savings vin s Series F 12-1-44 12-1-56 3,700.00 4,810.00 4 V211889F U. S. Savings Series F 6-1-45 6-1-57 3,7 00.00 4,725.00 0 Total to Exhibit A $11,100.00 $14,345.00 V STRAN & ROE II -14- SCHEDULE A-6 City of Hopkins Hopkins, Minnesota INVENTORIES As At December 31, 1955 Description Amount GENERAL REVENUE: Municipal Offices - Materials and Supplies $1,968.78 Police Department - Materials and Supplies 600.00 Street Department - Materials and Supplies 2,312.71 Total General Revenue $ 4,881.49 WATER DIVISION: Water Meters 54,608.70 Meter Parts 370.80 Hydrant Parts 4,220.10 Total Water Division 9,199.60 Total to Exhibit A $14,081.09 V STRANC & ROE pia „N- gi N8 `°i• 8�Sp8 8 8c1H.oj 8 w8b; .�`m¢8888w?, %' o A'1 641 N nM,,_ A ,D b 0, O1,O t,7 M M O�O M {Qq • {{,� OO�i MInHH �O O,MN H MMO, H .y U 6 a4 N - H u7,p N .N:,,, O m D m N 18 TOCnDO� 1 1 I O x 1 1 Fl 1 r-1 t I l i 1 1• 1 1 C� MMN U N� — N t mItr, C N 1ON HO O ` mM Nn S W, T i-1 o"� O� Oj eN / o o`...gyp p(��(y _p ------__ {{� 1i�� ....11 p� M ?ND2�00�OI0 OM,O,� A 0, N r1 'O O of m M1^N,.MAolgi irnl . $.8 ML', 111. $ ° F H H M O, N CJ N .9 N N bm 8.' �O SD' 0'', �ppp� N fff@tlyyy4 al N Nn'i �n0 1 m O� ? 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I e e e • e e e t e �e a 01 U CO r-1 4l 1"--.om rn s_ COOw •ki e N O H•N-i t9 _ •U \ rn N Mb n m m o N NN ln ON m N N m • m • Q N p rl ri A A O a1 U ,d • a a tk -19- SCHEDULE A-9 City of Hopkins Hopkins, Minnesota CAPITAL ASSETS As At December 31, 1955 Balance Balance Description 12-31-54 Additions 12-31-55 LAND City Hall Site $ 23,000.00 $ S 23,000.00/ Library Site 20,000.00 20,000.00v Garage Shop and Warehouse Site 15,000.00 15,000.00/, Gravel Pit 7,887.50 c 7,887.50✓ Parking Lots 60,067.70 4' 60,067.70 Parks and Playgrounds 38,300.00 • 47,175.181 85,475.18 Right of Ways 34,514.67 - 9,951.42 '7 44,466.o9 v Water Division 4,725.20 4,725.20 / Total Land $ 203,495.07 $ 57,126.60 $ 260,621.67 BUILDINGS City Hall, Fire Department & Jail $ 73,000.00 S 5 73,000.00 / Library 19,000.00 19,000.00/ Shop and Warehouse 21,300.00 21,300.00' Garages (2) 18,400.00 18,400.00 j Parks and Playgrounds 5,000.00 . 61798.34- 6' 11,798.34 Total Buildings g $ 136,700.00 $ 6,798.34 $ 143,498.34 WELLS, TANKS AND MAINS Water Division $ 696,359.05 $ S Special Assessments 183,598.54'' Current Surplus •51,712.78' 931,670.37 Sewer Division 745,874.07 Special Assessments `83,655.347 Current Surplus ° 1,683.70' 831,213.11Z' Total Wells, Tanks & Mains $1,442,233.12 $320,650.36 51,762,883.48 FURNITURE AND EQUIPMENT City Hall $ 21,500.00 53,467.84 $ 24,967.84' Library 20,500.00 • 646.62 " v;;21,146.62 Police Department 2,400.00 1,800.60�, �' ; 4,200.60 -" Street Department: To- Concrete Mixer 533.20 0,o-i ' 533.20/ Backfill Tamper 206.00 t9d 206.00' Chain Saw 310.19 310.19' Used Pulvi Mixer 450.00 - 6" 450.0/0' V Steam Cleaner 100.00 - G 100.00' STRAND Dragline Bucket 489.13 - G 489.13' ' & ROE Other 24,300.00 ,.,„6 24,300.00 ' Fire Department 10,700.00 555,00 '- 11,255.00 `` Parks and Playgrounds 6,800.0o . 5,915.70 '4,'I0'./‘12,73-5•70- / Stores: Diesel Tank 58.06 58.06 Fes,, Industrial Pump 361.19 361.19 Engineering 3,631.71 3,631.71,',. Beach Concessions 810.50-. tja,•,A810.50 '' Water Division 2,339.42 . 1,033.70'7: e.,--4 ,373.12 ":„ 3 Service Division 2,577.35 . 195.00 A-J 2,772.35" Total Furniture & Equipment S 96,217.12 $ 15,464.09 $ 111,681.21 -20- SCHEDULE A-9 Page 2 City of Hopkins Hopkins, Minnesota CAPITAL ASSETS As At December 31, 1955 Balance Balance Description 12-31-54 Additions 12-31-55 VEHICLES Police Department: Motorcycle $ 448.00 $ s 448.00 +- 1955 Ford Tudor (2) 2,560.54 2,560.54 " Fire Department: 1941 La France Fire Truck 5,500.00 5,500.00 1941 Buffalo Fire Truck 5,500.00 5,500.00 ' 1948 Dodge Rescue Truck 1,000.00 1,000.00/ 1952 Mack Fire Truck 16,500.00 16,500.00' 1932 Pirsch Pumper 900.00 900.00/ Sanitation Department: 1951 Diamond T Truck 6,750.00 6,750.00 '' 1952 Ford Truck 8,097.29 8,097.29 / Crawler Tractor 16,667.00 ' 16,667.00' Engineering Department: Chevrolet Truck 1,343.01 1,343.01' Recreation Department: 1950 Chevrolet 450.00 450.00 - Tractor Mower 486.45 486.45- Street Department: 1937 Ford Truck 1.00 1.00 1942 Mack Tank Truck 495.00 495.00 1944 International Truck 500.00 500.00 1948 Dodge Truck 3,392.95 3,392.95 1951 Ford Truck 2,635.00 2,635.00 1952 International Truck 4,485.59 4+-,485.59" 1952 International Truck 4,485.59 4,485.59 1953 International Truck 4,502.94 4,5o2.94- 1953 International Truck 3,972.94 3,972.94' Minneapolis Moline "R" Tractor 2,169.50 2,169.50 Minneapolis Moline "U" Tractor 5,557.50 5,557.50 1948 Caterpillar Motor Grader 10,809.00 10,809.00 Huber 5-8 Ton Roller 5,034.26 5,034.26 Haugh Payloader 12,876.00 12,876.00 Elgin Sweeper 10,355.00 10,355.00 Trailer 200.00 200.00 1952 Chevrolet Truck 579.45 579.45 Snow Loader 1,550.00 1,550.00 International Pickup350.00 c- 350.00 STRAND & ROE Caterpillar Diesel Motor Grader 11,241.00 Cr 11,241.00' Truck Carrier and Trailer Axle Wheels 574.00 - 6' 574.00' Tarco Salt Spreader and Elec. Starter 573.60 - C� 573.60'` Trailer 510.00 - & 510.00 " 9 Wheel Roller 729.20 - 6 729.20' Water Department: Chevrolet 969.09 969.09 v 1954 International Pickup (1/2 Interest) 1,237.73 1,237.73 "'- -21.. SCHEDULE A-9 Page 3 City of Hopkins Hopkins, Minnesota CAPITAL ASSETS As At December 31, 1955 Balance Balance Description 12-31-54 Additions 12-31-55 VEHICLES (Continued) Sewer Department: Chevrolet 1/2 Ton $ 1,298.00 $ $ 1,298.00 1952 International W/Alternator and Underframe 6,063.89 6,063.89 / 1954 International Pickup (1/2 Interest) 1,237.73 1,237.73/ 1952 Chevrolet 3/4 Ton 495.00 495.00% Carryall Trailer - 361.85- Total 61.85:Total Vehicles $ 131,877.91 $ 33,567.19 $ 165,445.10 OTHER IMPROVEMENTS Streets, Alleys and Sidewalks $ 556,154.35 -$247,756.22'$ 803,910.57' S�► Street Lights 93,972.63 . 22,172.84 ' - 116,145.47✓' 4_ tz r Parking Meters 21,433.91 - 845.45- 22,279.36 ✓ 11' Sign Lights 13,900.00 13,900.00'/ Parking Lots 15,200.00 . 3,083.23 - 4- 18,283.23P', Storm Sewers 195,000.00 195,000.00 Total Other Improvements $ 895,660.89 $273,857.74 $1,169,518.63 Grand Totals $2,906,184.11 $707,464.32 $3,613,648.43 V STRAND & ROE -22- SCHEDULE A-10 City of Hopkins Hopkins, Minnesota REVENUE UTILITIES FIXED ASSETS ANT) DEPRECIATION As At December 31, 1955 WATER DIVISION Reserve Deprec. Reserve Description Cost Rate 12-31-54 1955 12-31-55 12-31-54 Land S 4,725.20 12-31-55 4,725.20 S - $ - $ - 12-31-54 Wells, Tanks, Mains and Equipment $696,359.05 2% $27,736.50 Spec. Assessments 183,598.54 Current Surplus 51,712.78 12-31-55 Balance $931,670.37 16,280.29 44,016.79 12-31-54 Office & Equipment S 2,339.42 10% Current Surplus 1,033.70 1 12-31-55 Balance $ 3,373.12 - 233.94 233.94 Vehicles: Chevrolet S 969.09 25% $ 726.81 S 242.28 s 969.09 1954 Int'l Pickup 1,237.73 154.72 309.43 464.15 12-31-55 Balance S 2,206.82 Totals 12Y1,975.51 $28,618.03 $17,065.94 $45,683.97 SEWER DIVISION 12-31-54 Pumps, Mains, etc. 5745,874.07 2 1/2% $43,112.31 Special Assessments 83,655.34 Current Surplus 1,683.70 12-31-55 Balance $831,213.11 $19,713.59 $62,825.90 12-31-54 Office & Equipment $ 2,577.35 100 - Current Surplus 195.00 12-31-55 Balance $ 2,772.35 257.73 257.73 Vehicles: Chevrolet 1/2 Ton S 1,298.00 25% $ 973.50 $ 324.50 $ 1,298.00 1952 Intl Truck 6,063.89 1,361.25 1,515.97 2,877.22 STRAND 1954 Int'l Pickup 1,237.73 154.72 309.43 464.15 & ROE 1952 Chev. 3/4 Ton 495.00 - 123.75 123.75 Carry All Trailer 361.85 45.23 45.23 12-31-55 Balance $ 9,456.47 Totals $843,441.93 $45,601.78 S22,290.20 $67,891.98 -23- SCHEDULE A-11 City of Hopkins Hopkins, Minnesota GENERAL FUND PERMANENT IMPROVEMENT REVOLVING FUND FIXED ASSETS AND DEPRECIATION As At December 31, 1955 Reserve Deprec. Reserve Date Description Cost Rate 12_31-54 1955 12-31-55 Prior Berger Dumpy Level $ 310.00 100 $ 93.00 $ 31.00 $ 124.00 Royal Typewriter 142.38 42.72 14.24 56.96 File Cabinet 69.50 20.85 6.95 27.80 Monroe Calculator 125.00 37.50 12.50 50.00 Desk 142.65 42.81 14.27 57.08 Blueprint Cabinet 242.75 72.81 24.27 97.08 Steel File 91.26 27.36 9.12 36.48 1953 File Cabinet 80.70 16.14 8.07 24.21 Friden Calculator 340.00 68.00 34.00 102.00 Blueprint Cabinet 56.25 11.26 5.63 16.89 Drafting Table 115.00 23.00 11.50 34.50 1954 Posture Chair 27.95 2.80 2.80 5.60 Steel Gray Desk 182.44 18.25 18.25 36.50 Gray Executive Desk 126.23 12.62 12.62 25.24 Royal Typewriters (2) 355.00 35.50 35.50 71.00 File Cabinets (2) 237.60 23.76 23.76 47.52 Press..ur-Meter W/Case 153.50 15.35 15.35 30.70 Aerial Maps 262.00 26.20 26.20 52.40 Shelving 21.50 2.15 2.15 4.30 H.R.V.P. Transit 550.00 27.50 55.00 82.50 Total Office Equipment $3,631.71 $ 619.58 $363.18 S 982.76 Prior Chevrolet Panel Truck 1,343.01 25% 1,007.25 335.76 1,343.01 Totals $4,974.72 $1,626.83 $698.94 $2,325.77 STRAND & ROE -24- SCHEDULE A-12 City of Hopkins Hopkins, Minnesota ACCOUNTS PAYABLE As At December 31, 1955 Description Amount GENERAL REVENUES: Lee McNally S 178.75 Joe McGannon 4.45 $ 183.20 Hopkins Fire Relief Association 963.92 $1,147.12 SERVICE DIVISION: City of Minneapolis - Sewer Maintenance $ 996.00 - Sewer Treatment 6,833.36 7,829.36 Total to Exhibit A 58,976.48 v STRAND S ROE -25- SCHEDULE A-13 City of Hopkins Hopkins, Minnesota ACCOUNTS PAYABLE TO CITY OF MINNEAPOLIS SEWAGE DISPOSAL SYSTEM COSTS As At December 31, 1955 Installments Due Amount December 1, 1956 $ 760.21 1957 743.40 1958 728.89 1959 712.02 1960 697.45 1961 680.51 1962 663.56 1963 646.61 1964 629.67 1965 414.43 1966 319.36 1967 106.49 1968 30.29 Total to Exhibit A $7,132.89 V STRAND & ROE Co CD 4-3 H F [t��] �tl -i --IHE�m�E EEmm m14mDo rororowro. 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V I '.1i a r3 CD H H P g O HHHHHHHHHHH - HHHHHHHHHHH N O\v1 Fw N HO.O O)l O\ N O\v1FW NH0.00D-Ja a {s yrs -ea- y} y} H W HHH 000 8 0 H N �O CO p O O •CO h I 0 0 0 0 O O 0 a6 H ' 1 oH 0 0000 0 0 -69- 0- .F bra H ".) H `n vim`Zvi d N W HNWF O 0 § -•..H 0tP N -4,O0-4 0 0000 .ln i hf v1 U10v1051 0 00000 H ° D 0 00000 0 00000 -6), HI- -69. CD too H -4 H H H H H CD vt S.D amu, CO W NFO..0H 000000 • ro c+ 1 Nut-1 O N 0 0 0 0 000 l :r 1 v1 ,J10)-110v1 0 000000 0000064 O H 0 0 00000 0 0 0 0 y 0 it 416- 0 rHr �HHHHHH` hg 8 00880800 8 to I a o 0$000$00 a H h 0 0000000 0 00000000 is' N x0 0 00000000 0 00000000 m fn e9- 41N a `'' v1 v1.n v1 vi v1 N R taF H ton HNLk,F..1 O SSpQ 8 �y Mh-H NNW .n S O©O 0 O N � 1 g zµh O 00000 O a4 .n 00000 H F ° g.0 O 00000 0 00000 a 6" ,0b CO p K I I0 Oro V � 8CDO N 0 .K F p N N N N N N H H H H H m H ,-.- w HN wW F'.v1".n a\Orn O vt ut `n ut`n ut ut 00 by pC OD 1utNO11OO pp 000000 p n [H� 0 \)4.0,r10,)40,40000 O 0000000000 w n � 0 000000000 F' O 0 0 0 0 0 0 0 0 0 0 0 b 0 0 0 0 0 0 0 0 1 H ut 0 00000000000 0 0000000000 " z F � H W N NNW WUI v1.n vlvl F -4 HNW Fv1 D\1 W.00 . ut. . . .11w OO. vt•• hi r1VD 1\pnNHOB-14- w 0 00000000000 H1 00000 0 NVFilONO m P,'.b � O00 o OOVIOviO.n 0 000000 000 O 00000000000 0 000000 0 0 000 H 1 N N N N N N N N N N N H • 4 W OD HH HHNNNW vt vt..nut..n ut utut N 0 E H HFl OWO..ON�ODH 0 00000000000 H H rrlti vi/-D 0 vl vi ut r0 5j1 H 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 ut 0 00000000000 0 00000000000 E fA {p {p `) O ODODCOWOD 4 HI 104-0)&o 8 $0000 I 8 05550 0 55555 H F° hi , N N Cl) FVIvivIHH H �+ W p pp 8 Co W G h] v0i FW 44-0-F--P- 0 0000000 H • j� Fes .1 OD N O.H 0\.O O H O 0000000 O 0000000 h fA br fA .yr H N'‘) N w w F F O 000000000 . . . 8 N P� O N N-CC 00 tooO.N 7 p 800000000 K I (D 0 OD WFO O.N NFOO. 0 ,-' N 0 000000000 C) al B 5 008080050 a O0000000o H w C 00000000 M HHHH 0 NNFv10 CODODO)0)-) 1 O\ HNFut1.O Hw FO\ F 1111`Nutv10)00\ k 1 l..nO.OO.NHHO�� O 00��000�0ut YUt O.FO N01WOvt 10 v,vlvHHOww.0 0 00000000000 � .r, Cl n n n n.n n.,,n,.,Cl n n n n n n n n n.-,".. 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W v,��v,v, W ` NO F'vp,011WOWWWWwsss ' 0 00000 0 O7 ��++NW%JIMON r , 1 NUt1 ON 1b 0 00000 see �pv, 1n VD ys 00000 0 0 00000 p� H> N 0 HHHHH W N CO O1 01 O\011 N F 1p (( O O 00000 0 'v v�iONSvji i H ' u B 0 8 00000 0 0 00000 O A 0 N w Ho V) H H H H H H H CO11o�HrrHN N 0 0 0008000 0 ���, vh 0 8800880 8 •e 0 0000 00 $ 0000 00 N W 0000 8 00 O 00000,00 0 5 HH N N {i} �' He� W ?� W W v,v,,v,v1 OND r O1 F+ 9 H 0 H Fv,01110 H F- N N N N w ' R (+ 0'd O 0 0 WP 0000000 0 "' 10OD1O1v, IH w W . 04 I o 00000 gq`� 0 0 00000 0 8 00000 F • 16` 00000 W K i O R'd [4.: mRutut NNNNwwNNHNiA- HH D Ho mv, -41W OOH` a\N N N� r`H� �D1 N my�OW W H101FWOOvtv,F O wF'Fvt ' FF'3y 0 UT U,0v,0a0 § r �nO S 0000808000 o 0000000US e 00000000000000 0 0000000 000 0 0 0 0 0 0 0 0 0 0 0 0 xx 4.- 4. H H H O CO N N N F Fv,010 U)H ,+ CO 1 O ` 1 1 W 10`N�O O D\w H 1 F' N H N N N N w W w I H N r H H 1 F H O H O\W 1p NO J, F'*F*O*O*O w*W F' h O 0 0 00000000000 O IU v7pv, O {n 0 o O 0.00.00.000 0 N 1000 0 0 0 1 v,N O N H 0 0 0 00000000000 0 0 0 . 00000000 . 00000000000 -co -co -cq CO w [D' N W N N N N N N N N N w 0 H w Q\�1=1 0D OD \0 0 � 01 {-�H H H H H H H H N ' 0 § H - 1 Qp-F-'CO 010 FWH v, F NW Fv,0)011 OD'O0 N vt H 0 W1 0\vl W N H O\O 01 H viwNH0W101v,F i aN O O ' 0 0.0 0 0 0 0 0 0 ' FMI 0 0 0 00000000 0 8 8888888888 VI F W f:: 1sO HFD\W'O HNNW NW ' N hN N S 0 0 0 0N0) ,�0H I(H8 8 8 0000 H 8 8888 N CO fH �h 4H v, H F Fv,`a v,`H y Nbd w ,o O 0 0 0 0 0 0 0 W 4- vN,01vw,vw,10001 H H Nd.1 • 0 CO WW co,.0'0 i P " 000000 O O 0000000 'v cRF O 1.88) O 00.... O p CO 1+ -w '6+ O CO W CO N N N N N N N 0 10 0 W HHNw-`v,Un F Hy VD H F 1 O1 N W F8 T N M N z. W N 018 0 4 0 0 0 0 0 0 000 0 000 0 0 0 0 0 0 000 0 i 0 0 0 00000000 0 0 000000 -1w -1 rrH� m N F W COw W v,011'�))p 0 0 H'O w CO O\ CO w 1 0 H w vt H O S W H H D\ ut H H H N N w F F F 0 H Ig M —1 W Hv,F1 H,O1N0NW F T W wv,v,�DFFw OODO M 1 10 F 10 F'W1O10 FWH W W vt N WOv,HW 1 W 1 ON H 00 W101v,w NH0,0 W 1 Ov,w N10W FHw010 H L -30- SCHEDULE A-17 City of Hopkins Hopkins, Minnesota REVENUE BONDS - GENERAL FUND As At December 31, 1955 Sewerage Public Water System Utility Revenue Revenue Revenue Total DATE OF ISSUE 6- 1-54 12- 1-45 12- 1-49 MATURITY DATE June 1 Dec. 1 Dec. 1 INTEREST RATE 2.5/2.9/3.0% 2.25% 2.75% BONDS PAYABLE: 1956 $ 10,000.00 $ 12,000.00 $ 4,000.00 $ 26,000.00 1957 10,000.00 12,000.00 4,000.00 26,000.00 1958 10,000.00 12,000.00 4,000.00 26,000.00 1959 10,000.00 13,000.00 4,000.00 27,000.00 1960 10,000.00 13,000.00 23,000.00 1961 10,000.00 13,000.00 23,000.00 1962 10,000.00 13,000.00 23,000.00 1963 10,000.00 13,000.00 23,000.00 1964 10,000.00 13,000.00 23,000.00 1965 12,000.00 13,000.00 25,000.00 1966 12,000.00 12,000.00 1967 12,000.00 12,000.00 1968 12,000.00 12,000.00 1969 12,000.00 12,000.00 1970 13,000.00 13,000.00 1971 13,000.00 13,000.00 1972 13,000.00 13,000.00 1973 13,000.00 13,000.00 1974 13,000.00 13,000.00 Total Bonds Payable $215,000.00 $127,000.00 $16,000.00 5358,000.00 FUTURE INTEREST: 1956 $ 5,728.00 $ 2,857.50 $ 440.00 9,025.50 1957 5,478.00 2,587.50 330.0o 8,395.50 1958 5,228.00 2,317.50 220.00 7,765.50 1959 4,978.00 2,047.50 110.00 7,135.50 1960 4,728.00 1,955.00 6,683.00 1961 4,478.0o 1,662.50 6,140.50 1962 4,228.00 1,370.00 5,598.00 1963 3,978.00 1,077.50 5,055.50 1964 3,728.00 785.00 4,513.0o 1965 3,453.00 292.50 3,745 50 v 1966 3,129.00 3,129.00 STRAND 1967 2,781.00 2,781.00 & ROE 1968 2,433.00 2,433.00 1969 2,085.00 2,085.00 1970 1,722.50 1,722.50 1971 1,345.50 1,345.50 1972 968.50 968.5o 1973 585.00 585.00 1974 195.0o 195.00 Total Future Interest $ 61,249.50 $ 16,952.50 $ 1,100.00 8 79,302.00 ''. N 'b Oi SC r td r1441000000. C S,HH O1 h1 00 crony 0 W W W R O n H 000000 h+O R R G G 0 G O W W y R m m m cF 0 ryW� O W W W W R n ',.0 �Y C < c+ CN' W W O a+m W N0 0 Fes-'d�ayy H M H N m P�N c+i+R'O 0-0 W R gmwma FO+H N M 0'< m tro+.l ami W m N N <m+W a m b O K'°G cn+m m R O fD W H H h O Q cRF 0 0 �.+ O 8 9 m P Cl W R P+ MMM �C ',t1 hH. m m h�F+R �ap� H m Pd- R O O D �f CD H,7 R O �1 W i W t m m ( ¢ .10 .0W0"0 .• H 0 1i 't ,1`. .,Mc-..WN C< C • W m M hrl 4� ti H a+O m m W m �-1 X i. cr W Mm y OHlren hi H 0 Wy�roHWOC� HOOF N N mac�+cd+m0Y_.<0 � PR' �m t'' W K W N CO P. W W W Y C'2 n t+R m F O' M N R cF O W 1d m 'V W c+ m O O m <+ 3'R So c+'< H- 0 W k1 W Co m m m iDD WW P1 n PO W W .h f c+m ' O CD µ M m X 0 0 r hip. HOe+ y PHm m ID O m m c+ R R c 0 W P g n CO.m En 0 n C N 0 m 1-,W W n En cf.'0 m N 0 PP it. 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O w W 080 f.3., 0 o OOD w H NO o 17m '�• o a-.1 F F W O H •OHS0 H0 H•W c+ (D O]O m(0 W vCT HiNA m cDHcFO� 01NO F N W r F o ff W ro N—iOON ON w Co H 10 pO C 8 r .n 1'.Cil ua H rn t7 v, T 'O H -9 o. H U1 I—. OHo a N O - F —1 vii N W ID Nn 1 'J w 0, �n 0 • go t F o r H N • 0 0 W 0 O a\ ..r, O O •r W Oo -J O O • F O D\ sn O O O Un H N CO Cl) N c0 -60 N N N H N F N pa N 1 H H' 1 H W FHN 1 H NO R) ON <O • ON W 0)N HN NO O 07N NO < 9 N N Un NO FN 1 F W 0 N H• a c1 CSN W O H F CO NO 0) W 107 W • < - 419- -60- G9- '03- ‘C)) 1 H H H, Co H NO U) H OD H H w H J No N N W Nnw Nn ON r 0 N F OCF G 0 F S07 NO 1.1 N F ON N F w W OD Co 0 W r 0 61 W -1 W 0) O\w —1 H-1 NO 0 1 H F H W NO Un vO F IN)Un Vl W w1 1 1• 1 1 0 CO N H W VI NO Nn Vl N-1-7*Co OD W VI 0 \11 N J W H N 0 O H F 07 ON NO N N N 070 fPr H Fujwo —1 Un v1vl c0 N O 0)r 01Nn NHO O\t UnUn ON H F F F1 Un 'ti�N07a\07W�.nNnNO H N ONUn G m 0 .nU rnaUo.n rn U) NOwNO—Hi 0 a p wr O1 FO\0)07 F 0 r1 WN OIN OW Un O) io.o0)01 'O j 1 OW 07O)OW W N W HU)vl Hc+ - ter 77 07 U) O H 07 0 W H Vi W 0 W w Cf r vl `'n w H OO Fwr' w CC CD n U Co v H 0 F o 0 0 € as 8 M H r101 H H wOo OD yC' h fF-JC°co O ON 1 H H 01 MVO ON Vn H H ON H Ha)UHn H IH 1 1N r O O W W NO ON ON N 01 N O F FW CO w OhH c01v1NHrFr r vl 07 O WOHSO,�Hn -- Na\ O\WWvIO- NO\WO0\ H 1 W�O�OO NW H 071 Nrl -0- WI 1NOWNO r . -33- EXHIBIT C-2 City of Hopkins N Hopkins, Minnesota ANALYSIS OF CAPITAL SURPLUS For the Year Ended December 31, 1955 ,5104 BALANCE - DECEMBER 31, 1954 $2,472,337.47 ADDITIONS: ,rr Current Surplus: rtl Police Department S 255.65 v Sewer Division 2,240.55✓ f 111,7& /- °' Water Division 521156.48 '5 , Public Library 646.62 Recreation: Playground Equipmert 1,024.96 Public Parks 11,689.08, New Equipment 40,402.26 Land 57,126.60 Beach Concession 810.50 / Parking Meters 3,928.68/ 170,281.38 Special Assessments: Sewer Division $ 83,655.34 ' Water Division 183,598.54' Streets and Alleys 247,756.22' Street Lights 22,172.84 ' 537,182.94 707,464.32 83,179,801.79 DEDUCTIONS: Depreciation for the Year S 40,055.08 Future Interest 79,302.00 119,357.08 BALANCE - DECEMBER 31, 1955 $3,060,444.71 STRAND & ROE -34- EXHIBIT D City of Hopkins Hopkins, Minnesota COMPARATIVE BALANCE SHEETS As At As At Increase Assets 12-31-54 12-31-55 Decrease Cash on Hand and in Banks S 317,743.19 S 496,252.24 $ 178,509.05 Accounts Receivable 6,393.22 7,228.49 835.27 Assessments Receivable: Permanent Improving Revolving Fund 277,155.21 539,353.74 262,198.53 Special Assessments Fund 625,070.38 650,952.19 25,881.81 Future Assessments - 3,722.14 3,722.14 Current Tax Levy 383,853.00 399,065.00 15,212.00 Future Tax Levies 528,041.00 692,422.00 164,381.00 Investments 18,500.00 11,100.00 7,400.00 Inventories 6,146.05 14,081.09 7,935.04 Deposit 950.00 - 950.00 Work in Process 338,498.23 46,994.35 291,503.88 Capital Assets 2,906,184.11 3,613,648.43 707,464.32 Total Assets 85,408,534.39 $6,474,819.67 $1,066,285.28 Liabilities, Reserves and Surplus Accounts Payable $ 7,150.27 $ 8,976.48 $ 1,826.21 Contracts Payable - Projects - 4,862.29 4,862.29 Contracts Payable - Sewage Disposal 7,909.91 7,132.89 777.02 Projects Authorized - 130,102.73 130,102.73 Prepaid Revenues 11,927.00 13,857.50 1,930.50 Bonds Payable 1,637,978.46 1,700,239.23 62,260.77 Future Interest 54,519.00 236,303.30 181,784.30 Reserves: Reserve for Depreciation 75,846.64 115,901.72 40,055.08 Reserve for Utility Connections 579.48 1,214.27 634.79 Reserve for Current Tax Levy 296,745.00 307,646.00 10,901.00 Fund Balance 430,000.00 630,000.00 200,000.00 Surplus: Current 413,541.16 258,138.55 155,402.61 Capital 2,472,337.47 3,060,444.71 588,107.24 Yr Total Liabilities, STRAND Reserves and Surplus $5,408,534.39 86,474,819.67 81,066,285.28 & ROE -35- SCHEDULE 1 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF REVENUES For Year Ended December 31, 1955 Actual Estimated Over Revenue Revenue Revenue Short Property Taxes - Current $295,444.14 $295,745.00 $ 300.86 Property Taxes - Prior 2,819.32 1,000.00 1,819.32 Property Taxes - Fire Relief 963.92 1,000.00 36.08 State Shared Taxes 15,038.10 14,000.00 1,038.10 State Insurance 6,311.53 3,500.00 2,811.53 Licenses: Amusement Devices 190.00 250.00 6o.00 Bowling Alleys 30.00 30.00 Dance Halls 30.00 45.00 15.00 Theatres 75.00 150.00 75.00 Cigarette 478.00 500.00 22.00 Soft Drinks 183.00 200.00 17.00 Milk Sales 28.00 30.00 2.00 Milk Trucks 121.00 130.00 9.00 Liquor - On Sale 9,600.00 9,600.00 - Liquor - Off Sale 725.00 700.00 25.00 Liquor - Malt on Sale 665.00 800.00 135.00 Liquor - Malt Off Sale 200.00 250.00 50.00 Liquor - Clubs- 300.00 300.00 - Gasoline - Filling Stations 481.00 500.00 19.00 Gasoline - Bulk Plant 200.00 200.00 - Dog Licenses 327.75 250.00 77.75 Bicycles 86.75 100.00 13.25 Taxicabs 30.00 25.00 5.00 Used Car Lots 14.00 100.00 86.00 Electricians 900.00 750.00 150.00 Plumbers 420.00 350.00 70.00 Burner Installation 385.00 400.00 15.00 Other 132.00 - 132.00 Permits: Building 2,943.60 $ 1,500.00 $ 1,443.60 Electrical 2,498.10 1,400.00 1,098.10 Plumbing 1,648.50 500.00 1,148.50 Oil and Gas Burners 240.00 100.00 140.00 Signboards 8.00 - 8.00 Street Opening 1,487.00 500.00 987.00 City Clerk Fees 140.93 - 140.93 Municipal Court 10,895.38 8,000.00 2,895.38 STRAND Fire Protection Contracts 4,615.00 3,000.00 1,615.00 & ROE Impounding Dogs 258.00 - 258.00 Use of City Dump 37.50 - 37.50 State Welfare Aid 201.06 200.00 1.06 Library Income 624.83 250.00 374.83 -36- SCHEDULE 1 Page 2 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF REVENUES For Year Ended December 31, 1955 Actual Estimated Over Revenue Revenue Revenue Short Recreation: Salary Subsidy S 796.00 $ 800.00 $ 4.00 Fees 1,554.15 1,515.00 39.15 Beach Parking 3,003.00 2,000.00 1,003.00 Contributions 14,232.50 11,750.00 2,482.50 Miscellaneous 117.28 - 117.28 Interest Earned. 117.50 1,000.00 •` Sundry 510.42 50.00 460.42 Room Coolers 497.00 - 497.00 Overhead Charges - Special Assessment Fund 34,377.15 - 34,377.15 Overhead Charges - P.I.R. Fund 33,439.95 - 33,439.95 General Fund Surplus 28,500.00 58,500.00 30,000.00 Parking Meters - Transfer 5,000.00 - 5,000.00 Total General $483,921.36 5421,970.00 $61,951.36 Sewer Division: Service $ 59,236.00 S 55,000.00 S 4,236.00 Connection Charges 10,505.95 3,000.00 7,505.95 Other 122.57 125.00 2.43 Interest 2,600.00 - 2,600.00 Due from Special Assessment Fund 1,250.00 1,250.00 - Sewer Division Surplus 34,239.50 34,239.50 - Total Sewer Division $107,954.02 $ 93,614.50 $14,339.52 Water Division: Service $ 71,126.37 $ 54,500.00 $16,626.37 Meters 3,854.90 3,000.00 854.90 Other 669.94 250.00 419.94 Hydrant Rental 15,500.00 15,500.00 - Total Water Division $ 91,151.21 $ 73,250.00 $17,901.21 Total $683,026.59 $588,834.50 3942192.09 v STRAND & ROE -37- SCHEDULE 2 City of Hopkins Hopkins, Minnesota GENERPJ, FUND - SUMMARY OF EXPENDITURES For Year Ended December 31, 1955 Actual Appro- Over Description Expenditures priations Under Legislative $ 10,397.89 $ 11,225.80 S 827.91 Administrative 39,674.53 34,328.00 5,346.53 Law and Judiciary 5,586.59 5,446.02 140.57 Municipal Building 10,536.95 9,334.00 1,202.95 Planning and Zoning 42.75 100.00 57.25 Elections 748.71 1,750.00 1,001.29 Insurance 4,065.55 7,080.00 3,014.45 Police Department 62,380.27 59,318.00 3,062.27 Fire Department 30,730.60 28,155.00 2,575.60 Inspection Services 2,052.98 2,600.00 547.02 Dog Control 693.25 500.00 193.25 Public Work Administration 9,913.54 11,100.00 1,186.46 Engineering 18,329.02 23,312.00 4,982.98 Street Maintenance 97,291.81 104,784.00 7,492.19 Sanitation 28,659.40 24,762.00 3,897.40 Health Department 2,960.15 3,500.00 539.85 Public Welfare 4,669.57 6,500.00 1,830.43 Firemen's Relief Fund 6,311.53 4,500.00 1,811.53 Public Library 17,558.26 17,224.00 334.26 Recreation 31,080.69 27,498.00 3,582.69 Public Parks 13,731.77 8,300.00 5,431.77 Contingencies 7,918.65 10,000.00 2,081.35 Special Assessments on City Owned Property 7,344.88 5,500.00 1,844.88 New Equipment 40,899.26 31,600.00 9,299.26 Land and Construction 57,126.60 33,901.00 23,225.60 Total General $510,705.20 5472,317.82 $38,387.38 Sewer Division: Regular $ 48,025.65 $ 83,911.00 $35,885.35 Revenue Bonds 19,677.50 13,737.50 5,940.00 Total Sewer Division $ 67,703.15 $ 97,648.50 529,945.35 Water Division: Regular S 91,898.97 $ 34,556.38 $57,342.59 STRAND Revenue Bonds 15,978.00 15,978.00 - & ROE Total Water Division $107,876.97 S 50,534.38 $57,342.59 Total $686,285.32 8620,500.70 $65,784.62 -38- SCHEDUTF 3 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- ,,.rte,v Description Expenditures priations Under LEGISLATIVE: Salaries: Mayor S 300.00 $ 300.00 $ - Council 400.00 400.00 - Clerk 6,168.00 6,168.00 - Publications 1,346.89 2,357.80 1,010.91 Audit 1,520.00 1,000.00 520.00 Material and Supplies 663.00 1,000.00 337.00 Total $ 10,397.89 $ 11,225.80 $ 827.91 ADMINISTRATIVE: Salaries: City Manager $ 6,299.94 $ 7,700.00\ $ 1,400.06 _ - Assessors 14,953.53 8,984.001 5,969.53 City Clerkts Office 7,116.81 6,596.00 520.81 Stenographers 3,099.57 3,048.00V 51.57 Transportation and Travel: j` Other 1,654.18 1,800.00 145.82 Acquiring City Manager 1,337.51, - 1,337.51 Auto Allowance 400.00 .. 400.00 Conventions 826.92. 600.00 226.92 Communications 204.64 2,o00.00 1,795.36 Materials and Supplies 1,458.39 1,100.00 358.39 Printing and Stationery 2,225.70 1,800.00 425.70 Furniture and Equipment J e + .? 3-e q 700.00 =f Bond Expense 97.34 - 97.34 Total $ 39,674.53 S 34,328.00 $ 5,346.53... ir7LAW AND JUDICIARY: oi ,m:� , ,6 1. Salaries: Judges $ 1,200.00 $ 1,200.00 $ - Clerk 1,200.00 1,248.00 48.00 Attorney 1,200.00 1,200.00 - Other Services 1,680.79 1,548.02 132.77 Materials and Supplies 305.80 250.00 55.80 Total $ 5,586.59 $ 5,446.02 S 140.57 MUNICIPAL BUILDING: V Salaries $ 2,857.07 $ 3,204.00 $ 346.93 STRANC Utilities 3,595.68 2,000.00 1,595.68 & ROE Fuel 1,135.24 1,500.00 364.76 Materials and Supplies 376.86 630.00 253.14 Repairs and Maintenance 2,572.10 2,000.00 572.10 Total S 10,536.95 $ 9,334.00 $ 1,202.95 PLANNING AND ZONING: General Expense $ 42.75 S 100.00 $ 57.25 ELECTIONS: Salaries S 736.09 $ 1,500.00 $ 763.91 General Expense 12.62 250.00 237.38 Total $ 748.71 $ 1,750.00 $ 1,001.29 -39- SCHEDULE 3 Page 2 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Over Description Expenditures priations Under INSURANCE: Fire $ 1,177.41 $ 1,200.00 S 22.59 Comprehensive Auto 1,674.08 1,800.00 125.92 Workmen's Compensation 702.06 3,480.00 2,777.94 Official Bonds 512.00 600.00 88.00 Total S 4,065.55 $ 7,080.00 $ 3,014.45 POLICE DEPARTMENT: Salaries $ 51,279.25 $ 47,088.00 $ 4,191.25 Utilities 1,756.44 2,300.00 543.56 Auto Operation and Maintenance 4,069.71 3,780.00 289.71 Equipment: Supplies S 985.16 Revolvers (6) -'210.00 Storage Cabinet Q --.J45.65 1,240.81 750.00 490.81 Office Supplies 312.36 400.00 87.64 Uniform Allowance 560.50 550.00 10.50 Boarding Prisoners 925.05 1,000.00 74.95 Towing Charges 57.00 1,200.00 1,143.00 Miscellaneous 2,179.15 2,250.00 70.85 Total $ 62,380.27 $ 59,318.00 $ 3,062.27 FIRE DEPARTMENT: Salaries $ 9,895.00 $ 9,540.00 $ 355.00 Utilities 2,587.82 1,415.00 1,172.82 Apparatus Maintenance 897.68 700.00 197.68 Materials and Supplies 1,338.75 500.00 838.75 Training and Travel 357.41 300.00 57.41 Printing and Subscriptions 153.94 200.00 46.06 Hose Replacement - - - Hydrant Rental 15,500.00 152 500.00 - Total $ 30,730.60 $ 28,155.00 $ 2,575.60 INSPECTION SERVICES: Electrical Inspection $ 1,847.80 S 1,500.00 $ 347.80 Weed Inspection 205.18 1,100.00 894.82 10°p r� Total $ 2,052.98 S 2,600.00 $ 547.02 STRANC & ROE DOG CONTROL $ 693.25 $ 500.00 3 193.25 PUBLIC WORKS ADMINISTRATION: Salaries $ 7,566.11 $ 8,700.00 $ 1,133.89 Utilities 1,556.54 1,000.00 556.5k Office Expense 10.59 150.00 139.41 Building Maintenance 780.30 1,250.00 469.70 Total $ 9,913.54 $ 11,100.00 $ 1,186.46 -40- SCHEDULE 3 Page 3 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Description Expenditures priations Under ENGINEERING: Salaries $ 16,806.33 $ 20,712.00 S 3,905.67 Office Expense 87.82 1,000.00 912.18 Auto Maintenance 200.17 350.00 149.83 Supplies and Equipment 864.39 900.00 35.61 Publication and Travel 370.31 350.00 20.31 Total $ 18,329.02 $ 23,312.00 $ 4,982.98 STREET MAINTENANCE: Salaries $ 45,868.84 $ 55,034.00 $ 9,165.16 Road Materials 7,957.84 18,800.00 10,842.16 Equipment Operation and Maintenance 12,109.42 10,750.00 1,359.42 Equipment Rental 927.00 1,000.00 73.00 Tools and Supplies 1,566.45 1,200.00 366.45 Miscellaneous 985.64 500.00 485.64 Street and Traffic Signs 7,067.82 1,000.00 6,067.82 Street Lighting 13,915.96 14,000.00 84.04 Care-of Trees 1,892.72 2,5OO.n0 607.28 Repairs - Drains, Swamp, Patching, etc. 5,000.12 - 5,000.12 Total $ 97,291.81 $104,784.00 $ 7,492.19 SANITATION: Salaries $ 26,574.60 $ 23,062.00 $ 3,512.60 Miscellaneous 330.05 100.00 230.05 Equipment Operation and Maintenance 1,754.75 1,600.00 154.75 Total $ 28,659.40 $ 24,762.00 $ 3,897.40 SEWER DIVISION: Salaries $ 12,121.89 $ 14,636.00 $ 2,514.11 Utilities 4,418.04 5,300.00 881.96 Truck Operation and Maintenance 834.16 750.00 84.16 Equipment Operation and Maintenance 843.83 700.00 143.83 Sewage Disposal Charges: Rental $11,573.03 Maintenance 1,942.50 ` Sewage System Costs 777.02 14,292.55 20,800.00 6,507.45 v Fuel 303.38 600.00 296.62 STRANC Insurance 482.75 400.00 82.75 & ROE Audit 520.33 500.00 20.33 Miscellaneous 1,144.73 225.00 919.73 Capital Improvements: Roto Pump 195.Oo-.,1 ,,�~L. Carryall Trailer 361.85 - pr, '`" c4, Parts - 11th Ave. Lift. Sta. 1,089.70> 'w.i.L 7 Park Valley Drain 594.00 Riley E. Park Valley Dr.Sewer 3,359.25 Reset 7th Ave. So. Sewer 7,464.19 , 13,063.99 40,000.00 26,936.01 Total $ 48,025.65 $ 83,911.00 335,885.35 -41- SCHEDULE 3 Page City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Description Expenditures priations Under WATER DIVISION: Salaries S 19,570.40 $ 14,636.00 $ ; %_ Utilities 6,823.15 8,300.00 1,476.85 Truck Maintenance 329.12 700.00 370.88 Equipment Maintenance 1,813.12 1,600.00 213.12 Office Supplies 283.30 600.00 316.70 Fuel 258.06 600.00 341.94 Insurance 818.00 500.00 318.00 Audit 500.00 500.00 - Miscellaneous 723.17 920.38 197.21 Water Treatment 1,292.51 2,500.00 1,207.49 Water Meters 4,761.84 3,000.00 1,761.84 Hydrant Repairs 1,218.52 700.00 518.52 Capital Improvements: 11,373.72 Pump House # 2 3 /11,373.7 1M Gallon Tank - Final -7,670.00/ 7,670.00 r t•7 84.00 -, 1-Q. 84,00 2 Dry Powder Extinguishers 5J 7, Motorola Radio Unit 100.00- m 100.00 3" Homelite Pump 259.70 -� 259.70 Well #1 7,954.45, 7954.45 Well #4 24,714.61.7 24,714.61 Parkridge Water Connection 1, .30 t 1k'l1,351.30 Total S 91,898.97 $ 34,556.38 $57,342.59 HEALTH DEPARTMENT: Salaries $ 150.00 S 200.00 S 50.00 County Nursing 2,810.15 3,200.00 389.85 Materials and Supplies 100.00 1O0.00 Total $ 2,960.15 $ 3,500.00 $ 539.85 PUBLIC WELFARE: 4 669.57 $ 6,500.00 $ 1,830.43 County Relief Board $ FIREMEN'S RELIEF FUND $ 6,311.53 $ 4,500.00 S 1,811.53 PUBLIC LIBRARY:S24,00 $ 224.19 $ 9,099.81 $ 9,325,211.314.00 4,500.00 ;'11.31 Books ss and Magazines STRAN Materials and Supplies 172.90 200.00 27.10 & ROE Equipment: Oak Desk $ 6975 Oak Chairs (4) . 40 Book Cases and Shelving 288.50 Reference Cabinet 233.50 646. 2 '` 750.00 103.38 Electric Fan 11.47 6 �`' Utilities 218.90 450.00 231.10 Fuel 115.21 400.00 284.79 Building Maintenance 2,093.51 1,600.00 493.51 Total $ 17,558.26 $ 17,224.00 $ 334.26 _42- SCHEDULE 3 Page 5 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Over Description Expenditures variations Under RECREATION: Administration: Salaries S 9,071.84 $ 8,568.00 $ 503.$4-- Utilities - 50.00 50.00 24.00 - 2 Rent �4.00 Auto and Truck Expense: Car Allowance $ 749.96 Travel 250.00 Other 111.08 1,111.04 1,050.00 61.04 Supplies 338.29 190.00 148.29 Publicity 560.18 600.00 39.82 Total $ 11,105.35 S 10,458.00 $ 647.35 General Activities: Square Dance $ 255.75 $ 250.00 $ 5. +5 Men's Gym Night 96.50 200.00 103.50 Saturday Baseball 525.50 500.00 25.50 Tennis 150.00 150.00 Crafts and Sewing 1.50 120.00 118.50 Baseball Supervision 55.00 120.00 65.00 Bridge 131.25 131.25 Hockey 19.50 19.50 0 Swimming 120.50 120.50 Total $ 1,205.50 $ 1,340.00 $ 134.50 Playgrounds: Supervision $ 4,339.53 $ 4,300.00 $ 39.53 Supplies and Tools 277.91 175.00 102.91 Supplies and Service: $ 715.86 Athletic Craft 553.20 Bus Rental 1,333.50 2,602.56 2,000.00 602.56 Total $ 7,220.00 $ 6,475.00 $ 745.00 Beach: Supervision: Night $ 200.00 Parking Lot 819.25 Guards 4,242.07 $ 5,261.32 $ 4,725.00 $ 536.32 Utilities 221.20 145.00 76.20 STRAN Supplies and Tools 741.02 300.00 441.02 & ROE Total S 6,223.54 S 5,170.00 S 1,053.54 Basketball: Supervision $ 686.54 $ 570.00 $ 116.54 Banquet and Tourney 172.00 150.00 22.00 Supplies and Trophies 152.142 150.00 2.42 Total S 1,010.96 $ 870.00 S 140.96 -43- SCHEDULE 3 Page 6 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Over Description Expenditures priations Under RECREATION: (Continued) Softball: Supervision $ 478.00 $ 500.00 $ 22.00 Utilities 345.46 350.00 4.54 Supplies and Trophies 294.73 210.00 84.73 Total $ 1,118.19 S 1,060.00 $ 58.19 Skating Rinks: Supervision $ 1,592.26 S 850.00 S 742.26 Utilities 59.98 100.00 40.02 Fuel 129.61 100.00 29.61 Supplies 390.34 200.00 190.34 Total $ 2,172.19 $ 1,250.00 $ 922.19 Playground Equipment: Diving Board $265.00 Climbing Device 180.00 Six-Swing Set 138.61 Merry-go-Round 201.00 Slide 150.75 Horizontal Bars 38.60 Horizontal Ladder 51.00 $ 1,024.96 $ 875.00 $ 149.96 Total Recreation $ 31,080.69 $ 27,498.00 $ 3,582.69 PUBLIC PARKS: Salaries and Wages $ 1,149.42 $ 900.00 $ 249.42 Skating Rink Labor 526.63 1,850.00 1,323.37 Equipment Maintenance 52.19 - 52.19 Shady Oak: Beach House $6,798.34 Sand for Road 143.11 $ 6,941.45 $ 3,400.00 3,541.45 Burns Park: 300' Hose $ 170.00 Sprinkling System ?4/2,403.50 Surfacing Area pt, V'* 1,975.50 4,549.00 1,400.00 3,149.00 Peaceful Valley - - Cottageville ,, 1.34 750.00 748.66 v Dow Park: STRAND Safety Fence ----511.74 - 511.74 & ROE Total $ 13,731.77 $ 8,300.00 s 5,431.77 CONTINGENCIES $ 7,918.65 $ 10,000.00 $ 2,081.35 -44- SCHEDULE 3 Page 7 City of Hopkins Hopkins, Minnesota GENERAL FUND - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Over Description Expenditures priations Under SPECIAL ASSESSMENTS ON CITY OWNED PROPERTY $ 7,344.88 $ 5,500.00 $ 1,844.88 SEWER REVENUE BONDS: 1945 Sewerage System Revenue - Principal 12,000.00 12,000.00 Interest 3,127.50 1,737.50 1,390.00 1949 Public Utility Revenue - Principal 4,000.00 - 4,000.00 Interest 550.00 - 550.00 Total S 19,677.50 $ 13,737.50 $ 5,940.00 WATER REVENUE BONDS: 1954 Water System Improvement - Principal S 10,000.00 $ 10,000.00 $ - Interest 5,978.00 5,978.00 - Total $ 15,978.00 $ 15,978.00 $ - NEW EQUIPMENT: ' (2) 1955 Ford 6 Cyl. Custom Tudor $ 2,560.54 (3) Motorola Radio Units 1,000.00 ,2,1';' Air Conditioners 1,483.37 Used Pulvi Mixer 450.00 ` Master Push Button School Signal Light 495.00- 1-' International Pickup Truck 350.00°' Steam Cleaner 100.00` Fire Hose 600# Pressure 555.O0.- Caterpillar Diesel Motor Grader 11,241.00 Truck Carrier and Trailer Axle Wheels 574.00 ' Tarco Salt Spreader 95.00 Trailer s734° 510.00 Electric Starter for Salt Spreader 78.60 Addressograph - Multilith - Rentals 1,358.38 9 Wheel Roller 729.20 ''', Crawler Tractor 16,667.00 Dragline Bucket 489.13 -- Combination Shovel and Crane Boom -Rentals 590.00" "``t'- Police Alarm Receiver 49.95 ,' '"` Steno Chair 24.50 ►a, STRAND Desk Lamps 60.21 fl,1 & ROE Costumer and Steel Waste Baskets 16.50 12. Shelving Units 21.50 )2 , n° Files 460.38 1101.2' Check Protector 80.00 `,' ' Typewriter 270.00 1 , Adding Machine _ 190.00 '"` Total $ 40,-899.26 $ 31,600.00 9,299.2- LAND AND CONSTRUCTION: 3`1,-7-7(0. 1-1 t17b.1 -47 Shady Oak Property $ 47,175.18V Richt of Way - Excelsior & Washington 7,771.42 ,-' Right of Way - County Road #3 2,180.00 Total $ 57,126.60 $ 33,901.00 23,225.60 Total $686,285.32 5620 L500.70 $65,784.62 -45- SCHEDULE 4 City of Hopkins Hopkins, Minnesota BEACH CONCESSIONS RESERVE - STATEMENT OF REVENUES For the Year Ended December 31, 1955 Description Amount Concession Sales 35,972.75 BEACH CONCESSION RESERVE - STATEMENT OF DISBURSEMENTS For the Year Ended December 31, 1955 Description Amount Salaries $1,946.65 Supplies 2,772.82 Equipment: Soft Drink Fountain Equipment 3365.50 Griddle Stove 15.00 Cash Register 65.00 Hot Dog Warmer 45.00 Refrigerator 95.00 Popcorn Unit 180.00 Fan 45.00 810.50 & 04.0.0 Total $5,529.97 V STRAND & ROE -46- SCHEDULE 5 City of Hopkins , - Hopkins, Minnesota PARKING METER RESERVE - STATEMENT OF REVENUES For Year Ended December 31 1955 Actual Estimated Over Description Revenue Revenue Short Collections $ 9,921.07 512,000.00 $2,078.93 Fines 511.00 910.00 399.00 Refunds 488.01 - 488.01 Total $102220.08 512,910.00 $1,989.92 PARKING METER RESERVE - STATEMENT OF DISBURSEMENTS For Year Ended December 31, 1955 Appro- Over Description Expenditure priation Under Labor $ 3,477.56 Parts 56.79 Supplies 69.95 Gas and Oil 14.80 ci Meters 845.4-5 --'---112 Meter School 29.20 Concrete Islands - 10th Ave. Lot 3,083.23- ( 4-03 Landscaping 24+4+-.55 Repayment - P.I.R. Fund 10,000.00 Transfer to General Fund 5,000.00 Total $22,821.53 $12,910.00 ,$ ,1911.53 V STRAND & ROE -47- SCHEDULE 6 City of Hopkins Hopkins, Minnesota PROPERTY RENTAL RESERVE - STATEMENT OF REVENUES For the Year Ended December 31, 1955 Actual Estimated Over Description Revenue Revenue Short Rentals $460.00 $150.00 5310.00 PROPERTY RENTAL RESERVE - STATEMENT OF DISBURSEMENTS For the Year Ended December 31, 1955 Expendi- Appro- Over Description ture priation Under Korbel House: Repairs $516.85 Fixtures 308.15 Fuel 34.04 Total $859.04 $ - $859.04 P° STRAND & ROE -48- SCHEDULE 7 City of Hopkins Hopkins, Minnesota PERMANENT IMPROVEMENT REVOLVING FUND RESERVE STATEMENT OF REVENUES For the Year Ended December 31 1955 Actual Estimated Over Description Revenue Revenue Short Tax Settlements $ 69,849.61 $22,000.00 547,849.61 Collections by City - Principal 41,931.89 45,000.00 3,068.11 Collections by City - Interest 241.28 500.00 258.72 Total S112,022.78 $67,500.00 144,522.78 v STRAND & ROE -49- SCHEDULE 8 City of Hopkins Hopkins, Minnesota SPECIAL ASSESSMENT FUND - STATEMENT OF REVENUES For Year Ended December 31, 1955 Actual Estimated Over Description Revenue Revenue Under Tax Settlements 5104,963.67 $ 62,000.00 $ 42,963.67 Collections by City - Principal 149,652.64 45,000.00 104,652.64 Collections by City - Interest 1,208.16 2,168.35 960.19 Hennepin County - Resurface 5th Ave. 1,793.28 - 1,793.28 Total Revenues $257,617.75 $109,168.35 5148,449.40 SPECIAL ASSESSMENT FUND - STATEMENT OF DISBURSEMENTS Expendi- Appro- Description tures priation Under Sewer (1946) $ 1,536.28 $ 1,536.28 S - Sewer (1947) 252.00 10,684.00 10,432.00 Water Mains (1946) 1,312.55 1,312.52 .33 Water Mains (1947) 234.00 2,593.53 2,359.53 Water and Sewer (1947) 420.00 15,120.00 14,700.00 Improvement (1952) 12,870.00 12,870.00 - Improvement (1953) 31,237.00 30,899.50 337.50 Improvement (1954) 31,700.00 31,700.00 - Due to Sewer Utility 1,250.00 1,250.00 - Bank Charges 115.69 1,202.52 1,086.83 Contingencies - 7th Ave. So. - Water 14,630.81 - 14,630.81 Total Expenditures $95,558.33 $109,168.35 $13,610.02 1/1 STRAND & ROE -50- SCHEDULE 9 City of Hopkins Hopkins, Minnesota BOND RETIREMENT FUND - STATEMENT OF REVENUES For Year Ended December 31, 1955 Actual Estimated Over Description Revenue Revenue Under Tax Settlements $87,050.92 $87,108.00 $ 57.08 Premium on Bond Sale 1,080.84 - 1,080.84 f Total Revenue - $88,131.76 $87,108.00 $1,023.76 BOND RETIREMENT FUND - STATEMENT OF DISBURSEMENTS Expendi- Appro- Over Description tures priation Under Storm Sewer (1949) Principal S 8,000.00 $ 8,000.00 $ - Interest 456.00 1,300.00 844.00 Storm Sewer (1953) Principal 20,000.00 20,000.00 - Interest 5,320.00 6,350.00 1,030.00 Permanent Improvement Revolving Principal 45,000.00 45,000.00 Interest 5,155.00 1,800.00 3,355.00 Fire Equipment Principal 1,000.00 1,000.00 - Interest 472.50 600.00 127.50 Water Bond Principal - 2,500.00 2,500.00 Interest 165.00 558.00 393.00 Bank Charges 14.50 — - 14.50 Total Expenditures $85,583.00 587,108.00 $1,525.00 STRAND & ROE -51- SCHEDULE la City of Hopkins Hopkins, Minnesota WATER DIVISION ACCRUAL STATEMENT OF INCOME AND EXPENSE For the Year Ended December 31, 1955 OPERATING INCOME: Water Sales $71,126.37 Less: Allocation to Sewerage Division 10,648.78 $60,477.59 Water Meters Sales $ 3,854.90 Less: Inventory - January 1, 1955 $ 5,267.57 Purchases 4,761.84 $10,029.41 Less: Inventory-December 31, 1955 4,608.70 5,420.71 1,565.81 (1) Other Receipts 669.94 Total Operating Receipts $59,581.72 OPERATING EXPENSES: Salaries 519,570.40 Utilities 6,823.15 Truck Maintenance 329.12 Equipment Maintenance 1,813.12 Office Supplies 283.30 Fuel 258.06 Insurance 818.00 Audit 500.00 Miscellaneous 723.17 Water Treatment 1,292.51 Hydrant Repairs 1,218.52 $33,629.35 Less: Inventory - December 31, 1955 4,590.90 $29,038.45 Depreciation 17,065.94 Total Operating Expenses 46,104.39 Net Operating Income $13,+77.33 OTHER INCOME: Hydrant Rental Service 15,500.00 V $28,977.33 STRAND & ROE OTHER DEDUCTIONS: Bank Interest $ 5,957.17 Parkridge Water Connections 1,351.30 7,308.47 Net Income for the Year $21,668.86 NOTE: (1) Loss due to change in handling meters. As of October 1, 1956, meters are no longer sold. They are placed in the location and remain the property of the City. -52- SCHEDULE 2a City of Hopkins Hopkins, Minnesota SEWER DIVISION ACCRUAL STATEMENT OF INCOME AND EXPENSE For the Year Ended December 31, 1955 OPERATING INCOME: Sewerage Disposal Charges $59,236.00 Allocation from Water Division 10,648.78 Connection Charges 10,505.95 Other Receipts 122.57 Total Operating Receipts $80,513.30 OPERATING EXPENSES: Salaries $12,121.89 Utilities 41418.04 Truck Operation and Maintenance 834.16 Equipment Operation and Maintenance 843.83 Sewage Disposal Charges: Rental 11,573.03 Maintenance 1,942.50 Fuel 303.38 Insurance 482.75 Audit 520.33 Miscellaneous 1,144.73 Depreciation 22,290.20 Total Operating Expenses 56,474.84 Net Operating Income $24,038.46 OTHER INCOME: Interest 965.00 $25,003.46 OTHER DEDUCTIONS: Interest on Bonds $ 3,634.17 Relaying Sewers 10,823.44 14,457.61 V Net Income for the Year $10,545.85 STRAW & ROE V �Jyy H * H 40 15-VWH '1 C Z� COs! Y. 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(CD N a C m m H K m H HM P 6 r'1-"500 pap �G N'm P m0 Qq m H W M ro m co P F'(D h 'i W (CHO Ii2 CM m HH0CD' O 0m m HH ORK+HH co 0 Or. CO W PH000O1 H 'Pi Z0( W d W W M C) H Ii IO i 4 '+1ro m n o+`�`� 0.+k' H O CD H 0 II O 01 000 • H w NFD Htoior DC CO P C• mCD .100 N M .111 r 1--11-.. 0 11 'i OH n n N ro Ii H P P H COor CD H 0 t0+ H 6 0 a w or C m m P (D 0 O n C <P+ P (D (CCD e+ M £4 H N CD O H H H N H H N N N N N N rd 0000000 0 0y0 000000 HOO 0000000 0 00 00 0 000 W W O 0000000 0 0 00 00 000 n 0'1- 00000u0 F 0 0 0 0 0 0 0 0 0 0 0Co 00000 HHHHH H NNNNNHN O\O\ NNNNNN 1 I t 1 in) 1 11 1 1 1 1 1 1 H W W W W W 1 W NH N N N N N N m CO H H H H H W H WH N N N N N N 0P 11111 H I 1 I 1 1 1 1 1 1 Oct \J-1,-,1,1\J-1,111 ,J1 NN NNNNNN MO VIV1VIVISJIVI,J1 N N N N N N N N CO VI HHHHH H NNNNNHN MON NNNNNN W 1 1 1 1 1 N 1 11 1 1 1 1 1 1 �C W W w W W I W N H H H H H H H $'H H H H H W H W H H H H H H W 10101 H 1 11 1 1 1 1 1 1 1-10. ,t1,-11,1\51,J11 ,31 NN NNNNNN MM O\C O\O1 O\�Os CharO1-I O O\ \C O\O\ m 'Ffi F+ 0 NNOONNN NN N\DNNNN It'1N 0000000 00 00000 (D N _56_ SCHEDULE 5a City of Hopkins Hopkins, Minnesota ASSESSED VALUATION: TAX LEVY AND RATES 1951 1952 1953 1954 ASSESSED VALUATION: Real Estate 52,973,755.00 35,595,297.00 $6,269,445.00 56,534,523.00 Personal Property 2,067,801.00 2,466,451.00 3,152,635.00 3,066,736.00 Total Assessed Valuation 55,041,556.00 $8,061,748.00 59,422,080.00 59,601,259.00 MILL RATE: Extended In 1951 1952 1953 1954 Collectible In 1952 1953 1954 1955 TAX LEVY: General Fund $ 170,323.00 S 218,666.00 $ 232,563.00 S 256,282.00 Recreation Fund 12,179.00 23,925.00 17,040.00 19,813.00 Poor Fund 4,700.00 4,700.00 5,000.00 6,300.00 Library Fund 7,200.00 9,850.00 11,663.00 13,350.00 Firemen's Relief 200.00 1,300.00 940.00 1,000.00 Bonds and Interest 491315.00 64,237.00 94,397.00 87,108.00 Totals $ 243,917.00 $ 322,678.00 $ 361,603.00 S 383,853.00 TAX LEVY SPREAD: General Fund $ 171,160.83 $ 218,876.45 S 232,507.39 S 256,353.62 Recreation Fund 12,099.73 23,782.16 17,344.30 19,682.58 Poor Fund 4,789.48 4,837.03 5,156.41 6,240.82 Library Fund 7,310.26 9,674.10 11,719.12 13,441.76 Firemen's Relief 252.08 1,612.35 937.53 960.13 ,Bonds and Interest 49,407.25 64,493.98 94,221.74 87,371.46 v Totals $ 245,019.63 $ 323,276.07 $ 361,886.49 $ 384,050.37 STRAN & ROE