82-07-20 CITY OF MOUND
AGENDA
Mound, M~ nnesota
MOUND CITY COUNCIL
Tuesday, July 20, 1982
Special Meeting
City Hall - 7:00 P.M.
1.~ Minutes of June 28, 1982 - Special Meeting Pg. 1571-1572
~. Minutes of July 13, 1982 - Regular Meeting Pg. 1573-158~
3.2 Beer Permit - Our Lady of the.Lake "Incredible Festival" Pg. 1585
Proposal to Service City of Shorewood
(Enchanted and Shady Island)
~. Status Report - C.S.A.H. 125
Communication - City of Spring Park
~. Discussion about Banking Charges and Consideration of
Additional Depository
~. Comments & Suggestions from Citizens Present
(please limit to 3 minutes)
~. Review and Approval of 1981 Financial Statement
Jori Elam/Sharon Legg
~. Report on Workman's Compensation Insurance - Bill Husbands
10. Downtown Development Agreement - David Hozza
11. LEGAL MATTERS (Executive Session)
a. Priscilla Anderson Case
b. Lagoon Park Land Transfer
c. Lot 4 & Part of Lot 5, Block 36, Wychwood
d. Lot 32, Block l, Arden-Status Report
Initiation of Proceeding Subsequent Actions
Pg. 1586-1597
Pgo 1598-1600
Pg. 1601-1603
Separate Booklet
Pg. 1604 & Booklet
Pg. 1605-1609
Pg. 1610-1614
Pg. 1615-1623
Pg. 1624-1630
Pg. 1631-1638
Page 1570
CITY of MOUND
MOUND, MINNESOTA 55364
(612) 472-1155
July 19, 1982
TO:
FROM:
RE:
CITY COUNCIL
CITY MANAGER~~/~
SURFSIDE
All of you have probably received, from Jim Dickinson, his proposed
settlement stipulations.
Since it came in after 4:00 P.M. on Friday, July 16, 1982, it is not
either on the Agenda nor can I understand what it says differently
from past comments Su.~fside has provided.
I am open to any direction on this!!
JE:fc
P.So
I just spoke with Curt and he has also received Jim ~icki~nson's
proposal. He feels there is nothing in it to give a legal
opinion on and that all it really says is that Surfside will not
sue us if they are given a liquor license. There is nothing
for them to sue us for and they have already tried twice and
not succeeded.
July 16, 1982
MEMO~DUM
TO: CITY COUNCIL, CITY OF MOUND
FROM: JAMES B. DICKINSON, Attorney at Law
It is clear that pursuant to the United States Bankruptcy
Code, Surf$ide, Inc. is precluded from paying the antecedant
debt of delinquent property taxes without authority of the Court.
Therefore, assuming Mr. Essig or his corporation possessed funds
sufficient to satisfy these taxes, he could not on his sole
volition effect payment of those taxes. It would be deemed a
preferential payment if paid without authority.
Dickinson
JGD/j ks
cc: City Attorney - Curtis Pearson
city Manager - John Elam
STIPULATION AND AGREE~ENT
WHEREAS, the parties to this agreement wish to settle
their disputes and compromise their differences,
NOW, THEREFORE, the parties hereby agree and stipulate
as follows:
1. That Surfside, Inc. and Joel Ro Essig agree to waive
all causes of action against the City of Mound they may have,
whether actually plead or not, that have arisen or may arise
relative to the delays that have occurred in the renewal or
reissuance of the liquor license.
2. That Joel R. Essig and Surfside, Inc. acknowledge that
the delays mentioned in the preceding paragraph'have resulted
and are the sole responsibility of Joel Ro Essig and/or Surfside,
Inc.
3. That each party understands and agrees that any costs,
disbursements and attorney's fees incurred or to be incurred
relative to this controversy shall remain the responsibility of
the party incurring such costs, disbursements or attorney's fees.
4. That the City of Mound agrees that it shall forthwith,
immediately upon execution of this agreement, renew and reissue
to Surfside, Inc. and/or Joel R. Essig the license to serve
liquor within the City of Mound.
5. That this renewed and reissued license shall be in
effect no longer than June 30, 1983 or until Surfside, Inc.
suffers actual liquidation pursuant to the Orders of the
Bankruptcy Court, District of Minnesota.
6. That the city of Mound is aware that Surfside, Inc.
is presently monitored by the above-mentioned Court in a
reorganization effort pursuant to Chapter 11 of the United
States Bankruptcy Act.
7. That the City of Mound is also aware that said
reorganization effort is currently ongoing and that no
final resolution has yet occurred.
8. That Surfside, Inc. agrees to instruct its attorney
to inform the City of Mound by letter of any developments
affecting said reorganization effort. Said instruction is
attached hereto and incorporated herein as Exhibit A.
9. That Surfside, Inc. agrees upon execution of this
agreement to immediately add the City of Mound as a named
insured on any liability insurance policy insuring the
operations of Surfside, Inc. Surfside, Inc. will provide
written documentation of the insured status to the City of
Mound.
10. That Surfside, Inc. hereby agrees to hold the City
of Mound harmless from any liability that has arisen or may
arise from the renewal or reissuance of the liquor license.
11. That the City of Mound agrees that if Surfside, Inc.
and/or Joel R. Essig reapplies for another renewal of the
liquor license prior to June 30, 1983, to become effective
July 1, 1983, through June 30, 1984, and if Surfside, Inc.
and/or Joel R. Essig at the time of such new application is
current as regards property taxes and otherwise in compliance
with City Ordinances, the City of Mound will treat such applica-
tion for renewal as it would any other such application and will
-2-
not allow the present controversy to affect its decision to
renew.
12. This Stipulation and Agreement shall b~ presented
to the Bankruptcy Court, District of Minnesota, subject, if
necessary, to approval of that Court. The City of Mound agrees
that should approval of the Bankruptcy Court become necessary,
it shall renew and reissue the liquor license contingent upon such
approval.
Dated:
Joel R. Essig
SURFSIDE, INC.
By
Joel R. Essig, President
CITY OF MOUND
By
Its
-3-
July 20, 1982
Michael J. McNamara
Attorney at Law
M 109 Plymouth Bldg.
12 South Sixth Street
Minneapolis, MN 55402
Mike -
The City of Mound, 6341 Maywood Rd., Mound, Minnesota
55364, has requested that they be advised of any significant
changes in our Chapter 11 application'proceedingso
Please keep them informed.
Sincerely,
Joel R. Essig, President
EXHIBIT A
CITY of MOUND
MOUND, MINNESOTA 55364
(612) 472-1155
July 19, 1982
TO:
FROM:
RE:
CITY COUNCIL
CITY MANAGER~
SURFSIDE
All of you have probably received, from Jim Dickinson, his proposed
settlement stipulations.
Since it came in after 4:00 P.M. on Friday, July 16, 1982, it is not
either on the Agenda nor can I understand what it says differently
from past comments Su.efside has provided.
I am open to any direction on this!!
JE: fc
P.S.
I just spoke with Curt and he has also received Jim ~icki~nson's
proposal. He feels there is nothing in it to give a legal
opinion on and that all it really says is that Surfside will not
sue us if they are given a liquor license. There is nothing
for them to sue us for and they have already tried twice and
not succeeded.
RECONVENED MEETING
OF THE
CITY COUNCIL
135
June 28, 1982
Pursuant to due call and notice thereof, the June 22, 1982, regular meetidg of
the City Council that was recessed, was reconvened on June 28,1982, at 6:30 P.M.
in the Council Chambers of the City of Mound, Hennepin County., Minnesota at
. 5341Maywood Road in said City.
Those present were: Mayor Rock Lindlan, Councilmembers Pinky Charon, Robert
Polston and Gordon Swenson. Councilmember Ulrick arrived late. Also present
were: City Manager ion Elam, City Attorney Jim Larson, Police Chief Bruce Wold,
City Clerk Fran Clark and the following interested citizens: Butch Esslg and
his attorney Michael McNamara.
SENIOR CITIZEN HOUSING PROJECT
The City. Manager explained that an opti~on agreement has been worked out between
Our Lady of the Lake Church and the City of Mound for the property by the
Church Annex which will be used for the senior citizen housing project. The
figure of $119,000.will be paid from the HUD Grants of Mound, Minnetrista,
Orono and Spring Park.
Another option agreement that is ready for Council approval is the one between
the City of Mound and.the Westonka Elderly. and Handicapped Housing Corporation,
a non-profit organization, that will handle the senior citizen housing develop-
ment. In this agreement the Westonka.E)derly and Handicapped Housing Corporation
will pay the City $1.O0'for the property.
We should know by October if HUD will fund this project.
Polston moved and Charon seconded the following resolution.
RESOLUTION #82-177
RESOLUTION AUTHORIZING.THE MAYOR AND CITY MANAGER
TO SIGN SIMULTANEOUSLY, THE FULLY EXECUTED OPTION
WITH OUR LADY OF THE LAKE, ON THE ANNEX PROPERTY TO
BE'USED FOR THE SENIOR CITIZEN PROJECT, AND THE
OPTION TO SELL THE PROPERTY TO THE WESTONKA ELDERLY
AND HANDICAPPED HOUSING CORPORATION
The vote was unanimously in favor. Motion carried.
SURFSIDE - LIQUOR LICENSE RENEWAL
This item was continued from the June 22nd Council Meeting so the City Attorney
could do further research and give an opinion. The Council.!.asked the City ,
Attorney whether the Bankruptcy Court has the authority to direct the City to
renew the Surfside's license? The City Attorney does not think the Federal
Bankruptcy Court has the authority to direct the City to renew the Surfside
Liquor License.
Mr. Essig and his attorney, Michael McNamara were present asking that the
Council amend its Ordinance to exclude the requirement that taxes be paid
for any individual or corporation in bankruptcy under Chapter 7, 11 or 13 of
the Federal Bankruptcy Act. This was the same request that was presented
at the June 22nd Council Meeting.
136
June 28, 1982
Councilmembe~ Ulrick arrived at 6:55 P.M.
The Council told both Mr. Essig and his attorney that they did not want
to change the Ordinance.
Mr. McNamara stated that if the Council did not renew the license, the
Surfside w~uld seek an injunction from the Bankruptcy Court ordering the
City to renew the Liquor License.
Councilmember Swenson asked if the Surfside could give a date that- the
taxes would be paid. Mr. Essig said he could not.
After considerable discussion the concensus of the Council was not to amend
the present Ordinance because it would be condoni~ng'~he~non'~p~ymeht"of~taxes.
Councilmember Charon moved and Swenson seconded a motion to go into
Executive Session to discuss the Surfside. The Vote was unanimously in favor.
Motion carried. Time: 7:25 P.M. Police Chief Bruce Wold attended the
Executive Session.
The Council discussed the City's position if the Surfside went to the
Bankruptcy Court to seek an injunction.
Councilmember Ulrick left the Executive Session at 7:40 P.M.
Polston moved and Charon seconded a motion to adjourn at 7:55 P.Mo The
vote was unanimously in favor. Motion carried.
Jon Elam, City Manager
City Clerk, Fran Clark
137
July 13, 1982
REGULAR MEETING
OF THE
CITY COUNCIL
Pursuant to due call and notice thereof, a regular meeting of the City Council of
the City of Mound, Hennepin County, Minnesota, was held at 5341Maywood Road in said
City on July 13, 1982, at 7:30 P.M.
..
Those present were: Mayor Rock Lindlan, Councilmembers Robert Polston, Gordon
Swenson and Donald Ulrick. Councilmember Pinky Charon arrived later in the
Council Meeting. Also present were: City Manager Jon Elam, City Attorney
Jim Larson, City Engineer John Cameron, Police Chief Bruce Wold, Building
Official Jan .Bertrand, City Clerk Fran Clark and the following interested
citizens: Victoria Bohnhoff, Bert Larson, James Peterson, Roger Meland,
Dick Jensen, Scott Bischke, Laurie Ernst, Randy Prindle, Weldon Hintz,
Thomas R. Smieja, Carl Hanson, Butch Essig, Steve Hesse, Jim Dickinson,
Mr. & Mrs. George Snelgrove, Richard Seelye, John Chun, Don Shipman, Margaret
Hanson, Jeff Morrison.
The Mayor opened the meeting and welcomed the people in attendance.
MINUTES
The minutes of the June 15, 1982, Board of'Review (continuation from June i, 19~2)
were presented for cOnsideration. Swenson'moved and Polston seconded a motion
to approve the minutes of the June 15, 1982, Board of Review as presented.
The vote was unanimously in favor. Motion carried.
The minutes of the regular meeting of June 22,.1982, were presented for
consideration. Swenson moved and Ulrick seconded a motion to approve the minutes
of the June 22, 1982, regular meeting as presented. The vote was unanimously
in favor. Motion carried.
PUBLIC.HEARING: VACATION OF. 1 FOOT OF ROANOKE ACCESS ABUTTING LOT 19, BLOCK
DEVON - STEVEN & VICTORIA BOHNHOFF AND THE CITY OF MOUND
The City Manager explained that this vacation request was made in order to
get the .I0' of the existing boathouse on Lot 19, Block l, Devon, off of
public property. The Planning Commission has recommended approval of this
vacation.
The Mayor opened the public hearing.
John Payne of 4686 Island View Drive asked what this vacation was all about?
The City Manager explained again.
There were no other comments and the Mayor closed the public hearing.
Ulrick moved and Swenson seconded the following resolution.
RESOLUTION #82-178
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO VACATE THE EASTERLY 1 FOOT OF
THE ROANOKE ACCESS ABUTTING LOT 19, BLOCK 1, DEVON
FROM THE COMMONS TO ISLAND VIEW DRIVE
The vote was unanimously in favor. Motion carried.
July 13, 1982
PLANNING COMMISSION ITEMS ~ FROM JUNE 14, 1982
A. VACATION~OF 1 FOOT OF ROANOKE ACCESS - STEVEN & VICTORIA BOHNHOFF -
LOT 19, BLOCK l, DEVON
This item was dealt with after the public he~ring was held earlier this
evening.
B. SIGN PERMIT - IND. SCHOOL DIST. #277 - GRANDVIEW MIDDLE SCHOOL
The City Manager explained that the Planning Commission has recommended
approval of this sign permit. Mr. Burt Larson was present representing
the School District and stated that the sign will be approxi:mately
16 square feet. It will be cedar plank and pine.
Polston moved and Swenson seconded the following resolution.
RESOLUTION #82-179
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE SIGN PERMIT AS
REQUESTED BY THE SCHOOL DISTRICT FOR THE GRAND-
VIEW MIDDLE SCHOOL
The vote was unanimously in favor. Motion carried.
C. SIGN PERMIT - IND. SCHOOL DIST. #277 - WES~ONKA COMMUNITY CENTER
The City Manager explained that the Planning Commission has recommended
approval of this sign permit because individual signs for the tenants
of the Westonka Community Center would be impractical. The sign is
approximately 40 square feet and would be placed 6 feet off of County
Road 110 and 40 feet from Lynwood Blvd. so that there would be no sight
problem for traffic pulling onto County Road 110.
Swenson moved and Polston seconded the following resolution.
RESOLUTION #82-180
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE SIGN PERMIT AS
REQUESTED BY THE SCHOOL DISTRICT FOR THE WESTONKA
COMMUNITY CENTER
The vote was unanimously in favor. Motion carried.
D. SIGN VARIANCE - PORTABLE SIGN - COMMUNITY SERVICES - IND. SCHOOL DIST. #277
The City Manager explained that this request is for a 5 foot x 12 foot
portable (on wheels) informational sign (5 times a year) for a maximum
of seven days per use for programs that are heavily responded to by
citizens. The Planning Commission has recommended approval of the
sign as requested for one year subject to review after the year.
Polston moved and Swenson seconded the following resolution.
RESOLUTION #82-181
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE SIGN AS REQUESTED
BY COMMUNITY SERVICES FOR A PERIOD OF 1 YEAR
SUBJECT TO REVIEW AFTER THE YEAR
139
July 13, 1982
In discussion the Mayor stated that he could not vote to approve this
portable sign permit request because he felt it set a bad precedence,
The vote was 2 in favor with Mayor Lindlan voting nay and Councilmember
Ulrick abstaining. Motion carried.
The School District and Community Services have asked that the fees for the
signs in action 3B, 3C and 3D be waived.
Polston moved and Swenson.seconded a motion to waive the fees for the signs
in actions 3B, 3c and 3D for Ind. School Dist. 277 and Community Services.
The vote was 3 in favor with Councilmember Ulrlck abstaining. Motion carried.
E. vARIANCE FOR JOT'AREA - JAMES H. PETERSON - LOT 4 & ½ OF LOT 5, BLOCK 36
WYCHWOOD
The City Manager explained that this lot is approximately llOO square
feet undersized. ThE zoning in this area calls for a 6,OOO square foot
lot. The Planning Commission has recommended denial of this variance.
James H. Peterson was present and referred to Resolution #79-526 in
which it was suggested that the adjoining property owners be given a
chance to purchase this property to add to their property. He stated
that neither of the adjoining property owners have approached him about
purchasing the property and he is consequently asking for this~'variance
in order to build an 840 square foot home on it.
Roger Meland, Dick Jensen, Scott Bischke and Laurie Ernst~were present
and voiced strong opposition to the granting of this variance because
the lot would not conform to the rest of the neighborhood. All of these
people ~live in the neighborhood.where this property is.located.
Councilmember Swenson asked Mr. Peterson why he bought'an undersized lot?
Mr. Peterson stated that he purchased the land at public auction and
did not know until shortly afterward that it was an undersized lot.
Polston moved and Ulrick seconded the following resolution.
RESOLUTION #82-182
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION AND DENY THE VARIANCE FOR LOT AREA
ON LOT 4 & ½ OF LOT 5, BLOCK 36, WYCHWOOD
The vote was unanimously in favor. Motion carried.
PLANNING COMMISSION ITEMS -. FROM JUNE 28, 1982
F.. SUBDIVISION, LOT SPLIT - WELDON HINTZ - LOTS 16, 17 & 18, MOUND ADDITION
The City Manager explained that this subdivision of the property is to
allow for a conforming lot size for two two-family dwellings. With the
subdivision, the lots will exceed the minimum R-3 Zoning requirements.
The Planning Commission has recommended approval of this subdivision, lot
split as requested.
140
July 13, 1982
Uirlck moved and Swenson seconded the following resolution.
RESOLUTION #82-183
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE SUBDIVISION LOT
SPLIT OF LOTS 16, 17 & 18, MOUND ADDITION
The vote was unanimously in favor. Motion carried.
G. SPECIAL PURPOSE FENCE - LILLIAN VOGT - LOT l, MOUND SHORES
The City Manager explained that the applicant is requesting a six (6)
foot high redwood privacy fence to be constructed within her property
line from the northeast front corner of the house to Dutch Lake. The
fencing ordlnance:calls for a 42" height maximum on lakeshore lots
and the Planning Commission recommended denial of the request because
they felt the proper height fence would serve the purpose.
Mr. Randy Prindle (Mrs. Vogt's son-ln-law) spoke for Mrs. Vogt. Mrs.
Vogt's property abuts publ.ic access to Dutch Lake and she is requesting
the fence to keep the public off her property and allow her some
privacy in her yard.
Mayor Lindlan expressed concern at having a 6 foot fence all the way
to the lakeshore because it could restrict other neighbors view of
the lake.
Mayor Lind]an moved the following resolution.
RESOLUTION #82-184
RESOLUTION APPROVING A 42" FENCE FROM THE LAKE
30 FEET UP THE LOT AND THEN THE FENCE COULD BE
6' HIGH TO THE FRONT NORTHEAST CORNER OF THE HOUSE
The motion died for lack of a second.
Polston moved the following resolution.
RESOLUTION #82-184 RESOLUTION. TO APPROVE THE REQUEST FOR A 6' FENCE
DUE TO HARDSHIP - PROTECTION OF MRS. VOGT'S
PROPERTY FROM THE PUBLIC ACCESS
The motion died for lack of a second.
Swenson moved and Ulrlck seconded the following resolution.
RESOLUTION #82-184
RESOLUTION TO DENY THE APPLICATION FOR A VARIANCE
FOR A 6' FENCE - LOT 1, MOUND SHORES
The vote was unanimously in favor. Motion carried.
H. FRONT YARD VARIANCE - THOMAS R. SMIEJA - LOTS 19 & 20, BLOCK 17, DEVON
The City Manager explained that this request is to remove a 5' by 9'
bathroom and reconstruct, in the same location from Hanover Lane
(South side), a 5' by 22 ' bathroom and entryway. He is also
requesting approval to extend his garage o~rhang to line up with the
141
July 13, 1982
existing building line (East side). The Planning Commission has
recommended approval of this variance request.
Swenson moved and Polston seconded the following resolution.
RESOLUTION #82-185
RESOLUTION TO CONCUR WITH THE PLANNI.NG COMMISSION
RECOMMENDATION TO APPROVE THE FRONT YARD VARIANCE
AS REQUESTED AND THE EXTENSION OF THE GARAGE
OVERHANG - LOT~ 19 & 20, BLOCK 17, DEVON
The vote was unanimously in favor. Motion carried.
I. VARIANCES (SIDE YARD, LOT SIZE & HOUSE SIZE) - CARL R. HANSON - LOT
BLOCK 7~ DREAMWOOD
The City Manager explained that this request is to enable the owner to
rebuild the existing house and add a 10 x 12 foot deck. The former
owner gutted the house and left it that way. Mr. Hanson plans to
bring everything up to code. The Planning Commission has recommended
approval of these variances.
Swenson moved and Ulrick seconded the following resolution.
RESOLUTION #82-186
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE VARIANCES AS
REQUESTED WITH THE ADDITION OF THE lO x 12 FOOT
DECK TO BE OPEN ONLY - LOT 8, BLOCK 7, DREAMWOOD
The vote was unanimously in favor. Motion carried.
J. TEMPORARY SIGN PERMIT - OUR LADY OF THE LAKE CHURCH
The City Manager explained that Our Lady of the Lake Church has requested
permission to use a Porta Panel sign (22' long, 9½' tall and 6' wide)
to advertise the Incredible Festival. They would like to place this
sign in the parking lot west of the Burger Chef Building from July 23
to August 2, 1982. They' have also asked that the fee be waived. The
Planning Commission has recommended approval of the temporary sign permit.
Polston moved and Swenson seconded the following resolution.
RESOLUTION #82-197
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE TEMPORARY SIGN PERMIT
FOR OUR LADY OF THE LAKE CHURCH TO ADVERTISE THE
INCREDIBLE FESTIVAL AND WAIVE THE PERMIT FEE
The vote was unanimously in favor. Motion carried.
SET DATE FOR PUBLIC HEARING - CONDITIONAL USE PERMIT FOR THE ARCADE
The City Manager explained that the applicant Mr. Rodney Storrusten was
not in attendance at the Planning Commission on July 12, 1982, and therefore
the Planning Commission could not take any action on this Conditional Use Permit.
The Council took no action on this matter.
142
July 13, 1982
SET DATE FOR PUBLIC HEARING - VACATION OF NORTH l0 FEET OF NORTH BEACHSIDE
ROAD
The City Manager reported that 'the Planning Commission has recommended that
the Council set a date for a public hearing on t~e vacation of the North
10 feet of North Beachside Road.
Swenson moved and Polston seconded a motion to set the date for a public
hearing on the vacation of the North 10 feet of North Beachside Road for
August 3, 1982, at 7:30 P.M. The vote was 3 in favor with Councilmember
Ulrick voting nay. Motion carried.
PRELIMINARY ENGINEERING REPOR~ FOR'STORM SEWER - PEABODY AVENUE
The City Engineer presented the preliminary engineering report for the storm
sewer for Peabody Avenue. Cost estimate is $13,300.00. He explained the
two Methods they have come up with to assess the project. He is recommending
Method #1.
Polston moved and Swenson seconded the following resolution.
RESOLUTION #82-198
RESOLUTION RECEIVING THE PRELIMINARY ENGINEERING
REPORT FOR STORM SEWER - PEABOY AVENUE - AND
SETTING AUGUST 10, 1982, AT 7:30 P.M. FOR THE
ASSESSMENT HEARING - ALL AFFECTED PROPERTY OWNERS
TO BE NOTIFIED
The vote was unanimously in favor. Motion carried.
PRELIMINARY REPORT ON DRAINAGE PROBLEM - BLOCK lO, WOODLAND POINT
The City Engineer presented his report on the above item. In his July
7, 1982, report he has proposed 2 ways to assess the project.
The City Manager explained that the owner of Lots 4 and 5, Block lO, Woodland
Point is responsible for this project study because he want to remove a
natural waterway so he can build on his lots.
Swenson moved and Ulrick seconded the following resolution.
RESOLUTION #82-199
RESOLUTION RECEIVING THE PRELIMINARY REPORT ON
DRAINAGE PROBLEM - BLOCK 10, WOODLAND POINT -
AND SETTING AUGUST 10, 1982, at 8:00 P.M. FOR
THE ASSESSMENT HEARING - ALL AFFECTED PROPERTY
OWNERS TO BE NOTIFIED
The vote was unanimously in favor. Motion carried.
FINAL PAYMENT REQUEST - COUNTY ROAD IlO STREET LIGHT PROJECT
Ulrick moved and Polston seconded a motion to approve the final payment
request by Collins Electric in the amount of $6,387.94 with the stipulation
that all the wires sticking out of the boxes without posts on Alder Lane
be taken care of. The vote was unanimously in favor. Motion carried.
143
July 13, 1982
The Council deferred action on items 9, 10, ll .and 2 extra Planning Commission
items on signs until later in the meeting.
PUBLIC DANCE PERMIT - WESTONKA-ORONO SPORT CENTER
Swenson moved and Polston seconded the following.resolution.
RESOLUTION #82-200 RESOLUTION TO APPROVE THE PUBLIC DANCE' PERMIT
FOR WESTONKA-ORONO SPORTS CENTER FOR AUGUST 6
AND 7, 1982 AND WAIVING THE FEE
The vote was unanimously in favor. Motion carried.
GAMBLING PERMIT - OUR LADY OF THE LAKE CHURCH
Polston moved and Swenson seconded the following resolution.
RESOLUTION 82-201
RESOLUTION TO APPROVE A GAMBLING PERMIT FOR
OUR LADY OF THE LAKE CHURCH FOR JULY 31, 1982
AND AUGUST 1, 1982, AND WAIVING THE FEE
The vote was unanimously in favor. Motion carried.
TREE REMOVAL ASSESSMENT REFUND
Chris Bollis, ~the Tree Inspector has submitted a memo asking that a
refund be approved for an assessment that was put against the wrong
piece of property. The refund is for $1OO.OO tree removal cost and
$10.O5.interest.
Polston moved and Swenson seconded a motion to approve the refund of
$1OO.00 for tree removal and $10.O5 interest to Adeline Carr, 4700
Aberdeen Road. Councilmember Ulrick asked the maker and seconder of
the motion to amend the motion to include, "not paying the interest if
not required by law". The maker and the seconder-agreed. The vote was
unanimously in favor. Motion carried.
The~iCouncil 'deferred action on items 15 and 17 until later in the meeting.
PAYMENT OF BILLS
Swenson moved and Ulrick seconded a motion to approve the payment of bills
as presented on the prelist in the amount of $175,395.68, when funds are
available. Roll call vote was 3 in favor with Councilmember Polston
abstaining. Motion carried.
The Council then moved on the. item #18 on the Agenda.
SURFSIDE
Butch Essig, owner of the Surfside, was present asking that the Council
reconsider and amend the Liquor Ordinance and renew his Liquor License
I time for 1 year.
Councilmember Charon arrived at 9:30 P.M.
144
July 13, 1982
A number of people spoke in favor of the Liquor License renewal.
Charon moved and Swenson seconded a motion for the Council to go into
Executive Session to review this matter with the City Attorney. The
vote was unanimously in'favor. Motion carried. Time 10:O0 P.M.
The Mayor reconvened the meeting at 10:17 P.M. He explained that the
Council has reviewed Mr. Essig's request with the City Attorney and
asked if any of the Councilmembers would like to offer a motion.
Councilmember Swenson moved that the City issue a I time, 1 year extension
of the Liquor License for the Surfside. The motion died for lack of a
second.
The Council went back to the items that had been deferred earlier in the
meeting.
SIGN PERMIT - VARIANCE - BIG A AUTO PARTS - 5579 AUDITOR'S ROAD - THOMAS HELGET
The Building Inspector explained to the Council that this request is for two
signs. One will be a free standing.sign 4' x 8' and one will be a wall
mounted sign 4' x 6'. She explained that the Planning Commission has'recommended
approval.
Swenson moved and Ulrick seconded the following resolution.
RESOLUTION #82Z202 RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION AND APPROVE THE 2 SIGNS AS SUBMITTED
WITH A STIPULATION THAT THERE BE NO FLASHING LIGHTS
ON EITHER OF THE SIGNS
The vote was 4 in favor with Councilmember Polston voting nay. ~ Motion carried.
SIGN PERMIT - HAROLD J. POND SPORTS CENTER - 2127 COMMERCE BLVD.
The City Manager explained that the Sports Center has requested a sign permit
to attach a cloth sign 5' x 12' on the wood of the Sports Center advertising
"State Babe Ruth Baseball Tournament - July 30th thru August 7th'l. The
Planning Commission has recommended approval of this banner.
Polston moved and Ulrick seconded the following resolution.
RESOLUTION #82-203
RESOLUTION TO CONCUR WITH THE PLANNING COMMISSION
RECOMMENDATION TO APPROVE THE BANNER FOR THE
SPORTS CENTER ADVERTISING THE STATE BABE RUTH
BASEBALL TOURNAMENT AND WAIVE THE PERMIT FEE
The vote was unanimously in favor.
PARKING ON LAKEWOOD LANE
Motion carried.
The Mayor turned the meeting over to Acting Mayor Donald Ulrlck and stated
he would abstain from voting on this item because he lives on Lakewood Lane.
Polston moved and Charon seconded the following:
ORDINANCE #437
ORDINANCE AMENDING SECTION 46.29,(b), SUBSECTION 58
OF THE CITY CODE BY ADDING t. - NO PARKING ANYTIME
145
July 13, 1982
ON THE NORTH SIDE OF LAKEWOOD LANE FROM WILSHIRE
BLVD. TO BARTLETT BLVD.
The vote was 4 in favor with Mayor Lindlan abstaining. Motion carried.
PARKING ON CLARE LANE
The City Manager explained that he was asked to post "No Parki.ng" signs
on one side or the other of Clare Lane. In checking into this, the
ordinance call for No Parking Anytime on the west side of Clare Lane from
Wilshire Blvd. to the dead end and from Galway Rd. t° Kildare Lane. These
signs are not posted so the Street Dept. will be advised to put up the
signs necessary to conform with the Ordinance. No action was taken by
the Council.
ASSESSMENT SEARCH FEES
The City Manager explained that we are presently charging $5.00 per assessment
search except there is no fee to the owner. After researching other
communities, he is recommending that the City of Mound raise the fee to
$10.00 for any search which is made.
Polston moved and Charon seconded the following resolution.
RESOLUTION #82-204
RESOLUTION APPROVING THE INCREASE IN THE ASSESSMENT
SEARCH FEE TO $10.OO FOR ANY SEARCH MADE
The vote was 4 in favor with Mayor Lindlan voting nay. Motion car~ried.
SETTLEMENT AGREEMENT WITH WEST SUBURBAN PROPERTIES
The Building Inspector reported that the City Attorney and the attorney
for West Suburban Properties have worked out an Agreement and Stipulation
of Settlement between the City of Mound and West Suburban Properties
on certain Properties located on Bartlett Blvd. The Building Inspector
and the City Attorney are recommending approval.
Charon moved and Polston seconded the following resolution.
-RESOLUTION #82-205
RESOLUTION APPROVING THE AGREEMENT AND STIPULATION
OF SETTLEMENT BETWEEN THE CITY OF MOUND AND WEST
SUBURBAN PROPERTIES
The vote was unanimously in favor. Motion carried.
Councilmember Polston suggested that since the only things left on the Agenda
were Information/Miscellaneous and there were no action items that the
Council could just read over the.items and not go over each and every one
at this meeting. The remainder of the Council agreed.
ADDITION OF MEETING FOR JULY
The City Manager requested that the Council call'a Special Meeting for
July 20, 1982, at 7:00 P.M. so that he can go over a number of items that
need to be resolved and brought to the Council's attention.
146
July 13, 1982
Swenson moved and Mayor Lindlan seconded a motion to set a Special Meeting
for July 20, 1982, at 7:00 P.M. The vote was unanimously in favor. Motion
carried.
Polston moved and Ulrick seconded a motion to adjourn at 10:50 P.M. The
vote was unanimously in favor. Motion carried.
Jon Elam, City Manager
F.ran Clark, City Clerk
BILLS .... JULY 13, 1982
Air Comm 1,975.O0
Auto Con Industries ll0.70
~Acro Minnesota 123.O6
Affirmative Business Commun 140.00
Air Pneutronic Co. 830.52
Bryan Rock Prod 283.90
Holly Bostrom 362.00
Badger Meter 24.06
F.H. Bathke 61.62
Burlington Northern 533.33
Brooklyn Printing 35.25
Commiss of Revenue 5,490.07
Como Specialty Co. 8.00
Coast to Coast 563.50
Continental Tele 1,142.48
Cole Publications 128. O0
Fran Clark 57.73
Conway Fire & Safety 636.02
Robert Cheney 334.00
Chapin Publishing 35.91
Bill Clark Standard 5,185.82
Driver & Vehicle Serv 3.25
Dock Refunds 278.25
Davies Water Equip 131.60
Dependable Services 33.00
Ernst Associates(HUD CDBG) 2,065.10
Fidelity Bank & Trust(Bonds) 1,636.55
Fuel Recovery Co. 4,249.51
Flaherty Equip Corp 22.72
Flexible Pipe Tool 50.34
First Bank Mpls 20.00
Garrett Freightlines 30.12
Glenwood Inglewood 44.60
Gerrys Plumbing 61.80
Gopher Sign Co. 9.89
Margaret Hehl 35.00
William Husbands(W/C analysis)2,135.00
Henn Co. Sheriffs Dept 64.73
Eugene Hickok & Assoc 523.86
Henri Co. Treas 1,335.00
Hayden Murphy 640.00
J.B. Distributing 213.86
Robert E. Johnson 40.48
The Johnson Corp 245.33
Herman Kraft 250.00
Lake Upholstery 85.00
Jerry Laurie 390.19
Doris Lepsch 15.O0
The Laker 118.43
Glen Litfin Transfer 300.00
Long Lake Ford Tractor 36.30
LOGIS 1,472.94
Sharon Legg 31.62
Mound Fire Dept 3,624.05
Wm Mueller & Sons 7,718.94
Mound Super Valu 55.77
Mound Hdwe 50.25
Marina Auto Supply 414.40
Mound Medical Clinic 44.00
MN Playground Inc 236.57
Mound Locksmith 6.75
Munic Finance Officer Assn 60.00
Metro Fone 11.80
Mpls Star Tribune 366.51
Martins Navarre 66 23.00
Minn UC Fund 4,268.00
MacQueen Equip 82.35
Minnesota Fire Inc 337.72
City of Minnetrista 16.OO
City of Mound 36.20
Mound Postmaster 406.32
Navarre Ndwe 288.48
North Star Service 59.55
Natl Registry of EMT 15.OO
N.S.P. 4,194.36
Police--2nd ½ unif allow 1,O50.OO
Pitney Bowes Credit 26.00
Popham, Haik, Schnob. 1,266.93
Peat, Marwick, Mitchell(Cn,te/).$4,536.00
Soil Exploration Co 1,228.16
Scott Racek 37.43
Reo Raj Kennels 284.00
Howard Simar 245.00
State Bank of Mound(Bonds) 40,304.75
Swenson Nursery 50.50
Don Streicher Guns 77.25
Russell Smith Assoc 175.OO
Rick Sorenson 320.80
Spring Park Car Wash 88.00
Seton Service 3.70
Timberwall Landscaping 274.00
T & T Maintenance !,807.41
Thurk Bros. Chev 142.80
Unitog Rental 222.15
Waconia Ridgeview Hosp 61.81
Water Products Co 217.39
Weber & Troseth 55.00
Westonka Firestone 388.56
Widmer Bros. 3,564.00
R.L. Youngdahl & Assoc 5,470.00
Ziegler, Inc. 228.76
Sub-Total .... Bills
129,O71.86
(Continued other side for Liquor Bills)
LIQUOR BILLS
Bradley Exterminating 19.00
Butch's Bar Supply 97.20
Coca Cola 265.50
City Club Distrib 4,041.10
Day Distrib. 5,957.40
East Side Beverage 5,698.65
Gold Medal Beverage 119.71
Home Juice Co. 38.12
Johnson Paper & Supply 172.20
Kool Kube 517.50
The Liquor House 616.56
Midwest Wine Co. 610.10
A.J. 0gle Co. 2,712.55
Pogreba Distrlb 3,582.15
Pepsi Cola Bottling 279.00
Regal Window Cleaning 10.75
Real One Acquisitions 675~OO
Sterne Electric 59.36
Thorpe Distrib 5,413.O0
The Liquor House 874.91
Griggs, Cooper 3,327.22
Johnson Bros. Liquor 6,446.45
MN Distillers 1,144.78
Old Peoria Co. 1,267.83
Ed Phillips & Sons 2,377.78
Sub Total---Liquor bills
46,323.82
GRAND TOTAL ...... ALL BILLS 175,395.68
f
FEE:
$10.00 - 3 Days
+ 2.00 Per Day for each.
additional day.
APPLICATION FOR
CHARITABLE ORGANIZATION 3.2 BEER PERMIT
1. Name of Organization (~)b_~ ~y O? ~
!
2. Address of Organization. ~-3~-- ~~ ~~ .
3. Name of Person Applying for Permit ~ I'~~0
4. Organization Title' of Person Applying for Permit
5. Dates Permit Will Be Used: From 7- i 992 To g-I-
6. Address at which Permit will be used ~9~ ~~~~~.
7.
8.
10.
Does the Organization carry Liquor LiabilitY Insurance
If answer to No. 7 is YES, please list:
(a) Name of Insurance Company ~]~~)/~1~~
If this application to sell 3.2 Beer is on property owned by a public
agency other than the City of Mound, written notice from the public
agency giving permission for such sales must accompany this application.
(a) Is Such written permission attached?
If this application is a request to sell 3.2 Beer on City property, the
City requires Liquor Liability Insurance with limits of $300,000.
Date
July 16, 1982
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
I'think the attached materials are self-explanatory. It poses an interesting
dilemma as to what services we can afford (in terms of staffing and time)
versus the financial gain that might result.
Added to the quandary is that different services require very different
commitments of time.
My recommendation is that we tell Shorewood what our costs are, but that we
are not overwhelmingly interested in providing services which could result
in a reduction of services to Mound residents either in terms of quanti:ty
or quality of services provided.
By reading the attached materials, I think you will get a better idea of
what I am talking about.
JE:fc
16'8./
CITY
of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
June 24, 1981
TO: Bob Shanley
k'B?-uce Wold
Greg Skinner
Geno Hoff
FROM: Jon Elam~-~
Enclosed is a request from the City of Shorewood asking for quotations
to perform a variety of services on Enchanted Island and Shady Island.
I guess I would like a couple of things.
1. Some projected costs. One way would be to.figure out our total
budget for street, sewer lift checking, etc. and then divide it into"
the miles of streets we have to arrive at a per mile/ per li. ft station
cost.
We should deduct from the initial budget f. igure costs such as
street sweeping, patching, etc.
For police we should probably determine the cost of a shift (average)
and then carry it out to what the extra mileage & time would be to
cover Shorewood.
2. There is a question whether we can or should be doing this. I
say that because it won't really generate enough money to deal with
our staffing, but it will stretch our existing resources even further
than they already are.
The other side of this is that together all the parts might give us
enough to buy some equipment or at least cut down on the overhead.
Anyway I'm open to your thoughts. Please give me your thought and ideas by
July 6, 1982. Then I'll take it to the Council and back to Shorewood.
Thanks for your help,
J E/j n
CITY OF
MAYOR
Robert Rascop
COUNCIL
Jan Haugen
Tad Shaw
Alexander Leonardo
Robert, Gag~
ADMINISTRATOR
Doug Uhrhammer
SHOREWOOD
5755 COUNTRY CLUB ROAD · SHOREWOOD, MINNESOTA 55331 · (612) 474-3236
June 21, 1982
Mr. Jon Elam, City Manager
5341Maywood Road
Mound, Mn. 55364
Dear Jon:
In prior conversations we discussed the possibility of Shorewood
contracting needed services on Enchanted and Shady Islands with
the City of Mound. '
Would you please send me an estimated prite to provide the follow-
ing services on the island yearly:
1]';PbliCe'Service:
Twenty four (24) hour police service (includes emergency .
calls and one (1) routine patrol per shift. (8 hr. shifts).
2]ilLift'StatiOn'Chedks:
Two routine checks weekly (or more, as determined necessary)
for each of four (4) submersible lift stations.
3] ~Yearly SnbW~RemOval:
The islands have the following characteristics: (see enclosed maps)
a. ~;Miles.oflRoads:
Enchanted Lane
Enchanted Point
Enchanted Drive
Highland Circle
Shady Island Circle
Shady Island Trail
= .9 Miles
= e3 fl
= 150 Feet
= .2 Miles
='' 100 Yards
Total
= 1.6 Miles
A Residential Community on Lake Minnetonka's South Shore
City of Mound - 2 - June 21, 1982
b. ~submer~ible Lift'stations:
One (1) on Enchanted Island
Three (3) on Shady Island
Total = Four (4)
iDweliing~units:
'(permanent and Seasonal)
Enchanted Island =
Shady Island =
37
Total =
~63
If you need additional information in order to estimate a price
quote, please call me at'- 474-O128.
Sincerely,
City Administrator-Treasurer
DU:rd
Eric. 1
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
July 2 1982
TO:
FROM:
SUBJECT:
Jon Elam
Street Supt.
Plowing request by Shorewood
The following figures show what it cost the City of Mound for plowing
and sanding during the 1981 & 1982 winter season.
Salt & sand mixed - 44 ton per mile
Wages - $2 60.71 per mile
Salt & sand prices - $153.71 per mile
Using their figure of 1.6 mile just the salt, sand & wages will cost us
$1,789.27 for a season such as last year.
If we figure an hourly rate it would be necessary to do it in the following
nmnner.
Dump trucks w/plow & sander w/operator - $41.00 per hour
4 wheel drive w/operator - $36.00
Loader w/operator - $45.00
We would also have to get at least $26.00 a ton for salt & sand used. All of
the above will need to be raised by $5.25 per hour on time & a half or $10.50
on double time.
Geno, Jerry and myself drove the complete area to be plowed and found the
following items that need to be considered.
Many of the roads are too narrow for a dump truck with a wing. The cul-de-
sacs are such that no matter what truck we use we will have to back into private
drives to get out and this always ends up in complaints. Also the driveways
are placed in such a manner that after a few inches of snow it will be necessary
to haul the snow out.
The majority of the manholes are so high as to damage trucks and injury operators.
Who will fix these before the snow season begins?
/0'-?/
SUBJECT: Plowing request by Shorewood Page 2
Emchanted Point is a gravel road with red rock on top which will be
difficult to plow when the spring thaw begins.
It is the feeling of this department that taking on the plowing contract
for this area will only hinder us in our own Job of plowing the City of
Mound. Also we can see no way that the monies received would amount to
enough to help our budget and still help the City of Shorewood decrease
their expenses.
Respectfully,
Robert Shah ley
Street Supt.
s/lcn
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
July 6, 1982
TO:
FROM:.
SUBJECT:
Jori Elam
Sewer & Water Supt.
Checking Shorewoods Lift Station
The following cost are what the City of Sho~ewood would pay the City of
Mound for checking 4 submersible lift stations in 1983.
Two routine checks weekly with 2 men 1 hour each per week with truck
is $56.00 per week or $2,688.00 per year. These figures do not include
emergencies, overtime call outs, complaints etc.
The City of Mound has 2 full time sewer lift station maintenance men for 29
lift stations that-are over'20 years old..' These lift stations require coat-'
inuous preventive maintenance for an already under staffed department.
Also the money that is generated from this contract is so small that it will
not in my opinion help the Sewer Departments budget.
It is my recommendation that the City of Mound Sewer Department not enter
into this contract.
Respectfull~,,
Gre~ Skinner
Sewer & Water Supt.
GS/Jcn
INTEROFFICE MEMO
TO:
FROM:
SUBJECT:
City b~nager, Jon Elam
Police Chief, Bruce Wold
Bid for Police Service (Shorewood)
DATE July 15,
Attached to this memo is a breakdown of costs I feel are associated with
providing police protection to the City of Shorewood. I picked large
budget items that I felt could be directly associated with police protection.
Items I didn't include are secretarial time and forms.
As I have explained to you in the past, the City of b~und already provides a
significant portion of these services on a mutual aid basis. Our patrol
deployment and geographical position (as it relates to Enchanted Island and
Shady Island) makes us the most likely police agency to respond when response
time is a factor. Should Minnetrista successfully bid for these services,
I feel very little will change because of the vast area they must patrol and
the ability of their car(s) to respond over long distances. Furthermore, the
chance of collision, within the City of Mound with a Minnetrista patrol car,
is heightened because'they must respond over such great distances.
The figures derived from this study seem to reflect the costs of providing
this service. However, .if you feel it may be necessary to adjust the bid
price, please feel free to do so. I believe it makes sense for us to provide
the service. However, I feel we should only provide the service at a price
that accurately reflects the cost of providing the service.
INTEROFFICE MEMO
FROM:
SUBJECT:
City ~anager, Jon Elam.. DATE July 14~
Police Chief, Bruce Wold .~
Anticipated costs to provide police service to the City of Shorewood
~e table below gives the figures I developed while determining the costs
proViding police services to a portion of Enchanted Island and all of Shady
Island:
IT~ COST
1. 'Patrol Services Wages $ 8098.60
2. Investigative Services - Wages 291.60
3. PERA 1091.00
4. I~sp/Dent. 637.15
5. Disability/Life Ins. 102.30
TOTAL PERSONNEL COSTS
$10220.65
1. Gasoline $ 1325.40
2. Depreciation 220.00
3. Tires 102.00
4. Liability Insurance 1003.05
5. Auto Repair 128.00
6. Shops and Stores 262.08
TOTAL AUTO COSTS $ 3040.53
TOTAL COSTS OF SERVICE
$13261.18
F~THODS USED TO DERIVE'COSTS
PERSONNEL:
All personnel costs were based on costs of service by the hour. I drove
the patrol route and determined that it would take approximately 30 minutes
of patrol on each shift to patrol the Shorewood area. This time period
covers the time necessary to drive from Sulgrove Rd. to all points in the
Shorewood area and back to Sulgrove Rd. The costs also include an estimated
two calls for service per week in the Shorewood area. Since this type of
service would normally include ~ublic contact and a police report, I
estimated that the total time ~or each call for service would take 40 minutes.
Finally, I included 20 hours per year of investigative services. Total service
time is 636.8 hours per year. This amount of time equals just over four per-
cent of the total patrol time spent by our officers in a patrol year.
The per hour rates on which these figures are based are:
1. Patrol Officer Wages
2. Investigator Wages
3. PERA
a. Patrol
b. Investigator
4. Hospital/Dental
5. Disability/Life Ins.
a. Patrol
b. Investigator
13.13
14.56
1.55
1.75
.97
.16
.18
GASOLINE USAGE:
The overall fuel economy of our fleet of Chevrolet Mailbu patrol vehicles
is 8.1 MPG. I used the following assumptions in calculating fuel usage.
Routine patrol activities would originate at Sulgrove Rd. and terminate at
Sulgrove for a total mileage of 5.9 miles. Calls for service would orig-
inate at any point within the City of Mound. As a centrally located point,
I chose the City Hall and calculated all mileage to the Shady Island Bridge.
The bridge was chosen because it is centrally located in the Shorewood area.
Total mileage for calls for service would be 6.7 miles when the distance
needed to return to Sulgrove Rd. is included. Total miles per year are as
follows:
1. Route Patrol 6460.5
2. Calls for Service 696.81
TOTAL MILEAGE
Based on an 8.1 miles per gallon average, the total usage of gasoline would
be 883.6 gallons. The anticipated price of gasoline for 1983 is $1.50 per
gallon.
OTHER AUTO RELA~ COSTS
1. DEPRECIATION
The anticipated cost of 1983 patrol cars is $8300.00. I would
anticipate receiving $2800 for the patrol vehicle at the time of
auction. The total net cost to the City would be $5500.00. To
determine the amount of depreciation, I used the four percent of
total patrol time figure and arrived at $220.00 per year.
2. TIRES
Again, the four percent figure was used to determine total tire
cost. The amount budgeted for tires is $2550.00. Leaving a
total of $102.00.
3. LIABILITY INSURANCE
Insurance is a segment of our budget which relates to many areas
beside fleet vehicle costs. I chose to place it in ihis area
because I use the same four percent of total patrol costs to
estimate the cost to the City of Shorewood.
Our 1982 budget set $25,076.26 aside for liability insurance.
Using the four percent computation, the apportioned cost would be
$1003.05.
4. AUTO REPAIR
· These are repairs to patrol vehicles which cannot be performed by
our city shops. In 1982, $3200.00 was budgeted for auto repair.
The apportioned cost would be $128.00.
5. SHOPS AND STORES
These costs are the costs of services charged to the police depart-
ment for labor performed by the city shops. This includes lubri-
cation, oil changes, tire repair and replacement, minor painting,
new vehicle set-up and many more. The 1982 budget set aside
$6552.00. The apportioned cost would be $262.08.
1577
July 16, 1982
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
Of all the disappointments I've had as it relates to specific projects, the
one that tops the list is how Spring Park has delayed, avoided, procrastinated
and in the end rejected every overture that Mound has attempted to facilitate
the early construction of the Black Lake Bridge.
As you can see, Spring Park has enclosed a resolution that they wish the
Council to pass that would have Mound take over all maintenance of CSAH 125
within the Spring Park boundaries. Since taking over the Mound part of
125 would add 2.2 miles to Mound road responsibilities (plus whatever we
did previously with Shorewood), I just can't see how we can justify doing
what 'Spring Park is asking.
In addition, this galls even more because Spring Park gave me such a hard
time with our Fire Contract before signing it and even then we are subsidizing
Spring Park to the tune of $4,800 in 1982.
Add in the fact that we provide dock inspection and tree inspection services
free and they use our Building Inspector for building and planning services
and only pay with a share of the fees the service generates; it all adds up
to why Spring Park, with a population of 1300 people, has more in the way
of financial reserves than does Mound with a population four times as large.
Somehow we've got to get Spring Park to understand that Mound takes all their
screwing around very seriously. How we do that, I just don't know though.
JE:fc
P. O. BOX 452, SPRING PARK, MINNESOTA 55384 · Phone: 471-9051 · ON LAKE MINNETONKA
Mayor
Jerome P. Rockvam
471-9515
Councllmembers
EIIle Heller
471-8304
Don Dill
471-9311
Randy Bickmann
471-7553
Ron Kraemer
471.7339
July 9, 1982
Mr. Jon Elam, City Manager
City of Mound
5341 Maywood Road
Mound, MN 55364
RE: CSAH 125
Dear Jon:
Enclosed find a counterproposal offered for
your consideration by the City Council re-
garding the take over of CSAH 125.
'['he Council completely rejected your pro-
posal of June 16th.
I realize this counter proposal will be difficult
to sell to your Council but the Spring Park Council
feels very strongly regarding this issue and is
not about to incur additional maintenance expense
for no apparent benefit.
If you have any questions, please call.
Sincerely,
Patricia Osmonson
Administrator/Clerk/Treasurer
PO/ph
COUNTER-PROPOSAL
MAINTENANCE AGREEMENT BETWEEN THE CITY OF
MOUND AND THE CITY OF SPRING PARK
WHEREAS, Hennepin County is seeking to transfer the
ownership and responsibility for what is called County State
Aid Highway 125 to the Cities of Mound and Spring Park, and
WHEREAS, this roadway is 2.41 miles in length, with
2.21 miles in the City of Mound and .20 miles in the City of
Spring Park, and
WHEREAS, this translates into 91.7% to the City of
Mound and 8.3% to the City of Spring Park, and
WHEREAS, this roadway services the residents of the
City of Mound, Island Park area, almost entirely and is of
little benefit to the City of Spring Park, and
WHEREAS, the City of Mound is most anxious to have
this roadway reconveyed to their Jurisdiction but the City
of Spring Park does not feel able or willing to accept res-
ponsibility for maintaining this section of CSAH 125;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL
OF THE CITY OF sPRING PARK that Spring Park will agree to
acceptance from the County of CSAH 125 providing the City
of Mound will perform all maintenance, including but not
limited to, sanding, snow plowing, sweeping, etc. at no cost
to t,he City of Spring Park.
July 16, 1982
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
We have a major problem with the Bank. They are now charging us monthly
service charges which in June exceeded $800.00. We just can't afford
the $8,000 to $10,OOO per year this will cost.
What I would like to suggest is a closer look at the First National Bank of
Navarre as a supplemental depository (letter enclosed) to handle our General
Fund and payroll checking accounts.
If you think this approach is O.K., all we need is a resolution adding
the First National Bank of Navarre as an official depository for the
City of Mound. This does not limit the fact that the State Bank of Mound
and Minnesota Federal would also remain as official depositories, it
would just give us some additional financial options.
Sharon will be on hand to discuss this further at the meeting.
JE:fc
State Bank of MOUND
~'.~ .,' ~ii~i~!i~il· OFFICES AT SPRING PARK · MOUND .
MOUND, MINNESOTA 55364
July 8, 1982
Mrs. Sharon Legg
City of Mound
5341 Maywood Road
M~und, ~q 55364
I have enclosed a copy of the service fee journal for the City of
Mound's demnd deposit account. The maintenance fee is $1.25 per
month; $1.00 per charge back on each item returned; .10¢ per
deposit; .10¢ per check; and .05¢ per check per deposit. That
charge for the mnth of June ~x~uld have been $173.20. Your
earnings to offset your maintermnce fee is $6.00 per $1,000.
average balance. This earnings allowance is based on y_our average
balance and_not on your average collected balance which ~ives you
~dia~ ~ir~r all deposi~. -
On a negative side the City of Mound has an avera~e ne~.~tive balance
for the month of June of $66,844. With the--'~ -- -----~ '
_ prnne rate at 16.57o for
~nirty days the intere'~t ~you~ uncollected funds amounted to $919.10.
Our collected funds are figured on inmediate credit: this being cash,
it~ns on us and wire tansfers. Ail other checks which are drawn on
~Minnempoli_s. baroca, out of state banks or f_oreign banks we use a two
da~ float.
What is happening is that the day the deposit is made a check for that
amm~nt also arrives at the bank which offsets the deposit, leaving you
two days of uncollected funds. That is easily ascertained by looking
at your average collected balance of $28,469. and your average negative
balance of $66,844. The deposits are not clearing the bank before the
checks are leaving the bank.
Please feel free to call me after you have looked over the fee journal.
Sincerely,
Frank W. Hancuch
President
cc: Mr. Jon Ei~ERViNG THE WESTONKA AREA SINCE lgog
CITY of MOUNI)
MOUND, MINNESOTA 55364
(6t2) 472-~ 155
July 20, 1982
To:
'From:
Subject:
Jon Elam
Sharon Legg
The following is a comparison of bank charges
Per month maintenance fee
Per check
Per deposit
Per item on deposit
Per NSF charged back
State First Nat'l
Bank of Bank of
Mound Navarre
$ 1.25 $ 3.oo
.10 .10
.10 .10
.O5 .O4
1.00
Allowance on collected balance
7.2% on 12% on
average collected
collected balance
balance
The major difference between banks is the time it takes to collect the
funds. If Navarre will give us same day. credit for checks drawn on
major Minneapolis banks I should be able to invest funds immediately
without any charge.
SL/gb
First National Bank of Navarre
· .. on Lake Minnetonka... Navarre, Minnesota 55392
Phone 471~8522
July 16, 1982
Ms. Sharon Legg
Finance Director
City of Mound
5431 Maywqod Road
Mound, MN 55364
Dear Ms. Legg:
Since our meeting on July 12, I have compiled the following information
regarding our bank and service charges:
We are in the process of implementing a proof system
which will compute float and collected balances on our
checking accounts. The charges would be:
$3.00 per month maintenance fee
.10 per check
.10 per deposit
$ .04 per item on deposit
We would pay you an earnings credit of $1.00 per $100.00 collected
balance. This would be equivalent to a 12% return on.your money
and feel the credit would offset our charges. This earnings
credit would be subject to occasional change.
2. The cost of wire transfers to you would be $7.00 with notice
and $5.00 without notice.
3. A charge of $5.00 would be assessed for stop-payments. This
could be waived depending on the number requested.
4. We would be able to secure up to three million of your certificate
investments on us.
Deposits made before noon on major Minneapolis banks would be
given immediate credit. Suburban and other area banks would be
next day available and all others two days available.
Large checks drawn on First National Bank of Sto Paul, if deposited
by 8:45 AM, would be given immediate credit. We would have our
courier hand deliver the deposit to our bank in Minneapolis.
This would be done solely for your benefit and there would be no
charge to you based on a good account relationship with us.
MEMBER OF THE FEDERAL DEPOSIT INSURANCE CORPORATION
First National Bank of Navarre
... on Lake Minnetonka . . . Navarre, Minnesota 55392
Phone 471-8522
On a $100,000 deposit at a rate of 12%, this could earn you
$32.86 per day. Over a weekend, the earnings for you would
even be greater.
I feel we can offer you good service at a highly competitive price.
Our bank is locally owned and we employ ten residents from the' city of
Mound. Our customer base has a large percentage of Mound residents.
Thank you for yOur interest in us and we are looking forward to the
opportunity to serve your needs. If you have any questiOns, please
call me.
Vice President
MEMBER OF THE FEDERAL DEPOSIT INSURANCE CORPORATION
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CITY OF MOUND, MINNESOTA
FINANCIAL STATEMENTS
DECEMBER 31, 1981
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Elected
Mayor - Leighton Lindlan
Councilmembers
Robert Polston
Donald Ulrick
Karol Charon
Gordon Swenson
Appointed
City Manager -Jon Elam
CITY OF MOUND, MINNESOTA
ELECTED AND APPOINTED OFFICIALS
Term
expires
December 31,
1982
1982
1982
1984
1984
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CITY OF MOUND, MINNESOTA
TABLE OF CONTENTS
SECTION I
INTRODUCTORY SECTION
Comments
Accountants' report
II-A.
SECTION II
FINANCIAL SECTION
Combined Financial Statements (General Purpose Financial Statements)
Pase
I
Combined balance sheet - all fund types and account groups 2
Combined statement of revenue, expenditures and changes in fund balance -
all governmental fund types and expendable trust fund 4
Combined statement of revenue, expenditures and changes in fund balance '
budget and actual - general and special revenue fund types 6
Combined statement of changes in retained earnings -
all proprietary fund types 9
Combined statement of revenues and expense - all proprietary fund types 10
Combined statement of changes in financial position -
all proprietary fund types
Notes to financial statements 12
II-B. Combining and Individual Fund Statements and Account Groups
General Fund
Balance sheet
Statement of changes in fund balances
Statement of revenue compared to budget
Statement of expenditures compared to budget
Special revenue funds Combining balance sheet
Combining statement of revenue, expenditures and changes in fund balances
Statements of revenue, expenditures and changes in fund balances
Federal Revenue Sharing Fund
Cemetery Fund
Pension Fund
Capital projects funds Combining balance sheet
Combining statement of revenue, expenditures and changes in fund balances
Statements of revenue, expenditures and changes in fund balance
Municipal Building Construction Fund
Sewer Capital Outlay Fund
Municipal State-aid Fund
Improvement and Equipment Capital Outlay Fund
Fire Capital Outlay Fund
21
21
22
23
26
27
28
28
29
30
32
34
34
35
35
37
CITY OF MOUND, MINNESOTA
TABLE OF CONTENTS (CONTINUED)
II-B. Combining and Individual Fund Statements and Account Groups (Continued)
Page
Special assessment funds
Combining balance sheet 38
Combining statement of revenue, expenditures and changes in fund balances 40
Proprietary Fund Types - Enterprise funds Combining balance sheet
Combining statement of changes ~n retained, earnings
Combining statement of revenues and expense
Combining statement of changes in financial position
42
43
44
45
Liquor Fund Balance sheet
Statement of revenues, expense and changes in retained earnings
Statement of changes in financial position
47
48
49
Utility funds
Combining balance sheet
Combining statement of changes in retained earnings
Combining statement of revenues and expense
Combining statement of changes in financial position
5O
52
54
55
· Schedule of changes in property, plant and equipment
56
Firemen's Relief Association Trust Fund Balance sheet-
Statement of revenue, expenditures and changes in fund balance
58
58
Statement of General Long-term Debt
59
SECTION III
STATISTICAL SECTION
Schedule of cash, investments and security for deposits
Savings certificates and investments
Tax levies and collections
Special assessment levies and collections
Combined schedule of indebtedness
Employees' surety bonds
Assessed valuations, tax levies and mill rates
61
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63
63
64
67
67
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SECTION I
INTRODUCTORY SECTION
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( 'lq'Y ()f
COMMENTS
5345 MAY¢:O'OD ROAD
MOLJND. MINNESOIA 55364
(612; 472-: 155
The City of Mound operates under "Optional Plan B" as .defined in the State of
Minnesota Statutes. Optional Plan B is known as the council-manager plan. Under
this plan, as specified in the Statutes, "the council sball exercise the legislative
power of the city and determine all matters of policy. The city manager shall be the
head of the administrative branch of the city government and shall be responsible to
the council for the proper administration of all affairs relating to the city." The
council is composed of five members, including the mayor, who is chairman, The city
manager is appointed by the council.
Genera1 Fund
The General Fund was established to account for the revenue and expenditures neces-
sary to provide for basic governmental activities of the City, such as administra-
tion, public safety, public works and recreation services.
A plan of financial operations of the fund is set forth in the annual budget adopted
by Council. The statements are prepared to show the actual amounts and budget
estimates. During 1981 the fund balance decreased $13,O42 to $123,126 as of
December 31, 1981. A condensed summary of revenue and expenditures is shown below.
Revenue and other sources
General property taxes
Licenses and permits
Intergovernmental revenue
Fines and forfeits
Charges for services
Other revenue
Transfers
1981 1980
~udset Actual Budget Actual
$ 450,007 $ 479,336 $ 420,613 $ 426,645
64,163 70,894 59,440 68,967
543,887 551,523 470,934 633,277
36,000 54,127 23,000 37,466
76,250 94,359 274,983 269,806
26,550 36,610 20,900 45,891
80,000 80,000 85,000 63,143
$1,276,857
$1,366,849
$1,354,870
$1,545,195
Expenditures and other uses
General government
Public safety
Public works
Parks
Capital outlay
Other
Transfers
302,600 $ 298,307 $ 282,834 $ 293,022
575,076 595,511 663,193 787,546
307,084 366,332 289,060 399,738
74,655 42,685 66,435 73,848
34,498 12,893
20,000 15,175 20,000
20,000 27,383 73,260 65,590
$1,299,415 $1,379,891 $1,394,782 $1,632,637
Net increase (decrease) in
fund balance
$( 22,558) $( 13,O42) $( 39,912) $( 87,442)
Special Revenue Funds
Special revenue funds are established to account for taxes and other revenues set
aside for a particular purpose. Following is a brief description of each.
Federal Revenue Sharing Fund - This fund is used to account for revenue received
from the Federal Government in accordance with the "State and Local Fiscal Assistance
Act of 1972." Expenditures can only be made from this fund as outlined in the Act.
During 1981, the fund balance increased $16,O58 to $103,981 as of December 31, 1981.
Cemetery Fund - The Cemetery Fund was established to account for revenues received
from sale of lots and expenditures for care and maintenance of the City-owned
cemetery. During 1981, the fund balance increased $864 to $9,826 at December 31,
1981.
Pension Fund - The Pension Fund was established to account for expenditures for the
City's share of pension contributions to the Minnesota Public Employees~ Retirement
Fund and FICA. These costs are financed by a property tax levy. During 1981, the
fund balance increased $7,565 to $43,136 as of December 31, 1981.
Capital Projects Funds
Capital projects funds have been established to accumulate funds to be used for
various types of capital outlay expenditures.
Municipal Building Construction Fund - The only activity recorded during the year
in this fund was interest income from investments. The fund balance was $28,147
as of December 31, 1981.
Sewer Capital Outlay Fund - This fund was closed by transfer to the Sewer Fund in
1981.
Municipal State-Aid Fund - Revenues of the fund consist primarily of State allotments
of gasoline tax collections for road construction and maintenance, special assess-
ments levied against benefited property owners and interest. Expenditures are for
maintenance and construction costs. During 1981, the fund balance increased $14,074
to a fund balance of $39,493 at December 31, 1981.
Improvement and Equipment Capital Outlay Fund - Expenditures exceeded revenue and
transfers from other funds by $22,567 during 1981, leaving a fund balance of
$183,O92 at December 31, 1981.
Fire Capital Outlay Fund - Revenue of this fund consists of bond proceeds and fire
contract revenue. Expenditures during 1981 consisted of $195,993 for capital outlay
expenditures. During 1981, the fund balance decreased $3,301 to a fund deficit of
$9,098 at December 31, 1981.
Special Assessment Funds
These funds are used to account for bond proceeds and other revenue and their
expenditure for construction purposes. The funds also account for the collection
of assessments against benefited property owners and the disbursement of these
collections for the payments of bonds and interest.
~roprietary Funds
Proprietary funds are established to account for the self supporting activities of
the City which render services to the general public on a user charge basis.
II
Proprietary Funds (Continued)
Liquor Fund - The Liquor Fund is used to account for the operations of the City-
owned liquor operation. A condensed summary of operations for the years ended
December 31, 1981 and 1980 is presented below:
1981 1980
Amount
$742,466
552,759
$189,707
122,412
Percent Percent
of sales Amount of sales
Sales
Less cost of sales
Gross profit
Operating expenses
Operating income
Other income
Income before transfers
Transfers to other funds
$ 67,295
22,234
$ 89,529
60,000
100.00 $727,179 100.O0
74.45 563~574 77.50
25.55 $163,605 22.50
16.49 123,841 17.02
9~O6 $ 39,764 5.48
2.99 16,312 2.24
12.05 $ 56,076 7.72
8.08 . 40,000 5.50
3.97 $ 16,O76 2.22
Net income $ 29,529
Percent of net income
transferred
Equivalent mill rate of
transfer
67.O2 71.33
1.196 .999
Water Utility Fund - This fund is used to account for the operation of the City-
owned water system. Revenues of this fund are pledged for the payment of principal
and interest on the following revenue bonds:
Year of Original
issue amount
Outstanding at
December 31, 1981
1966 $ 40,000 $ 12,O00
1968 160,000 70,000
1976 215,000 175,OO0
1981 100,000 100,O00
$515,000 $357,000
A condensed summary for the operations for the years ended December 31, 1981 and
1980 is presented below:
1981 1980
Revenues $ 390,410 $ 359,641
Expense (236,505) (225,151)
Income before transfers
$ 153,905 $ 134,490
Transfers of $55,068 were made to other funds, leaving a balance in retained
earnings Of $1,608,272 at December 31, 1981 of which $1,405,759 is invested in
property, plant and equipment
III
Proprietary Funds (Continued)
Sewer Utility Fund - The Sewer Utility Fund is used to account for the operations
of the sewer collection system. A condensed summary for the operations for the
years ended December 31, 1981 and 1980 is presented below:
1981 1980
Income $ 352,520 $ 317,806
Expense (375,137) (348,498)
Loss before transfers
$(22,617) $(30,692)
Net transfers to and from other funds of $23,545 were made during 1981, leaving a
balance in retained earnings of $3,230,509 at December 31, 1981, of which $3,137,961
is invested in property, plant and equipment.
Trust Fund
Firemen's Relief Association Trust Fund - The Firemen's Relief Association Trust
Fund was established to account for the collection of State aids and general
property taxes levied, and the subsequent remittance of such collections to the
Firemen's Relief Association.
IV
SECTION II
FINANCIAL SECTION
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(~E~OF~GF M. HANSE~N (~OMPANY, P.A~
,4 Professional Corporation of Cert~/~ed Public ,dccot~nta~ts
ACCOUNTANTS' REPORT
The City Council of
Mound, Minnesota
We have examined the combined financial statements of the City of Mound, Minnesota
as of and for the year ended December 31, 1981, as listed in the table of contents.
Our examination was made in accordance with generally accepted auditing standards
and, accordingly, included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances.
As described more fully in Note 2, the combined financial statements referred to
above do not include financial statements of the General Fixed Assets Account
Group, which should be included to conform with generally accepted accounting
principles.
In our opinion, except that the omission of the financial statements described
above results in incomplete presentation, as explained in the preceding paragraph,
the combined financial statements referred to above present fairly the financial
position of the City of Mound, Minnesota at December 31, 1981 and the results of
its operations and the changes in financial position of its proprietary fund types
for the year then ended, inconformity with generally accepted accounting principles
applied on a basis consistent with that of the preceding year, except for the changes
to the prior period as described in Note 3, on which we concur.
Our examination was made for the purpose of forming an opinion on the combined
financial statements taken as a whole. The combining, individual fund, and account
group financial statements and schedules listed in the table of contents are pre-
sented for purposes of additional analysis and are not a required part of the com-
bined financial statements of the City of Mound, Minnesota. The information has
been subjected to the auditing procedures applied in the examination of the combined
financial statements and, in our opinion, is fairly stated in all material respects
in relation to the combined financial statements taken as a whole. Our examination
did not include the statistical information listed in the table of contents.
April 28, 1982
I 75 SOUT~ PLAZA BUILOING WAYZATA BOULEVARD AT HIGHWAY I O0 MINNEAPOLIS, MINNESOTA 5541 S Sl 2/546-2566
CITY OF MOUND, MINNESOTA
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
DECEMBER 31~ 1981
ASSETS
Cash and temporary investments
Change funds
Accrued interest receivable
Taxes receivable
Allowance for delinquent taxes
Accounts receivable
Special assessments receivable
Due from other, funds
Due from other governments
Inventories, at cost
Prepaid expenses
Other asset - Deferred receivable
Property and equipment less accumulated
depreciation
Amount to be provided for general
long-term debt
Total assets
Governmental Fund
General
Special Capital
revenue project s
$(36,192)
20O
$150,696 $175,077
42,369 2,992
(35,780) (2,297)
4,167
11,170
69,690 797
156,965 15,327
75,374
46,776.
$212,589 $167,5!5 $297,227
LIABILITIES AND FUND EQUITY
Liabilities
Accounts payable
Contracts payable
Due to other funds
Accrued expenses
Deposits payable
Deferred incone
Bonds payable
Fund equity (deficit)
Contributed bapital
Retained earnings - Unreserved
Fund balance
Reserved
Unreserved - Undesignated
Total liabilities and fund equity
$ 35,903 $ 8,139
30,756
21,272
1,532
$ 89~463
$123,126
~123,126
$212,589.
2,433
~, 10~572
$103,981
52,962
$156~943
$167,515
$ 55,593
~ 55,593
$241,634
$241~634
$297,227
See accompanying notes to financial statements.
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Special
a s s e s______~s me nt
I $ 4,117,831
61,943
I 1,733
(1,390)
I 8,921,018
7,594
3,300
$ 7,877
86,535
47,452
12,833~000
$12,974,864
$ 39,993
97,172
$ 137~165
$13~1!2,029
Proprietary
Fund Type
Enterprise
$ 480,158
925
147,777
17,157
10,160
36,048
107,542
486,425
4,555,623
$5,841,815
$ 49,818
1,216
34,565
486,425
357,000
$ 929,024
$ 6,650
4,906,141
$4,912,791
$5,841,815
Expendable
Trust
$(3,131)
1 , 283 ·
(1,oo2)
2,850
Account
Group
General
Long-term
Debt
$224,896
$224,896
$ 54,896
170,000
5224,896
$224,896
Total
(memorandum
1981
$ 4>884,439
1,125
61,943
48,377
( 40,469)
151,944
9,024,719
135,017
214,490
107,542
486,425
4,555,623
224~896
$19,856,071
$ 101,737
86,535
135,017
113 166
1,532
486,425
13~ 360~000
514,284,412
$ 6,650
4,906,141
143,974
514,894
5 5,571,659
$19,856,071
only)
1980
5,465,346
1,025
95,042
38,799
( 32,228)
164,935
4,919,O04
135,017
204,105
113,485
14,987
523,503
4,478,775
$ 151,008
465,743
135,O17
52,627
523,503
13,063~0Q0
51.4,390,.89.8
$ 4,751,066
894,709
($,914,8~.8)
5 1,730..,8.9.7,
$16,121,795
CITY OF MOUND, MINNESOTA
COMBINED STATEMENT OF REVENUE~ EXPENDITURES AND CHANGES IN FUND BALANCE
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUND
YEAR ENDED DECEMBER 31~ 1981
Revenue
General property taxes
Forfeited property sales
Licenses and permits
Intergovernmental revenue
Special assessments
Fines and forfeitures
Charges for services
Interest
Other revenue
Total revenue
Other sources
Transfers from other funds
Bond proceeds
Total revenue and other sources
Expenditures
General government
Public safety
Public works
Parks
Capital outlay
Interest and service charges
Other
Total expenditures
Other uses
Transfers to other funds
Bonds issued
Costs assessed
Total expenditures and other uses
Net increase (decrease) in fund balance
Fund balance (deficit) January 1
Prior period adjustments (See Note 3)
Fund balance January 1, restated
Fund balance (deficit) December 31
General
$ 479,336
70,894
551,523
54,127
94,359
36~610
'Si, 286,849
80,000
$1~,366,849
$ 298,307
595,511
366,332
42,685
34,498
15,175
$1,352,508
27,383
$1 ~379~,891
$(13,042)
$ 136,168
-0-
136~168
123 ~,126
See accompanying notes to financial statements.
Governmental Fund Types
Special Capital Special Expendable
revenue projects assessment Trust
$ 42,947 $ 25,336
27,028
66,301 $ 22,692 427,059
244 4,849,988
38,396
16,485 6,544 1,027,979
4,379 1,855 19,694
$130,112 $ 69,731 $ 6,377,084
20,000 37,182 1,525
170,000 178,327
$150~112 $276,913 $ 6,556,936
$ 18,408
33,467
$ 51,875
$ 51 ~875
I $107,723 $280,218 $ 1,832,136
755,677
I 17,602 567 68,089
$125,325 $280,785 $ 2,655,902
$ 51,875
$ 51,875
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180,000
$125,625 $328,830 $ 2,837,427
$ 24,48? $(51,,917) $ 3,719,509
Total
(memorandum only)
1981 1980
$131,106 $288,238 $(3,663,585)
1,.3.50 5,313 81,241
$~32,4.56 $293~551 $(3~582,344)
$156,943 $241,634 $ 137,165.
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$ 566,027 $ 506,600
27,028 74,070
70,894 68,967
1,101,042 907,094
4,850,232 477,756
54,127 37,466
132,755 292,240
1,051,008 656,866
62,538 58,107
$ 7,915,651 $ 3,079,166
138,707 5,464,733
348,327 , 5,360,652
$ 8,402,685 $13~904,551
$ 298,307 $ 293,022
595,511 787,546
366,332 399,738
42,685 73,848
2,254,575 4,411,900
755,677 434,845
153~308 254,932
$ 4,466,395 $ 6,655,831
$ 51,875 $ 4,723,648
$ -0- $ 3~679,037
$(3,108,073)
$ -0- 87,904
$ -0- $(3,020,!69)
$ -0- $ 658,86,8
77,253 5,390,590
180,000 5,400,000
72~095
$17,518,516
$(~,613,965)
$ 538,734
55~062
$ 593,796
$(3,020,~69)
5
CITY OF MOUND, MINNESOTA
COMBINED STATEMENT OF REVENUEr. EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES
YEAR ENDED DECEMBER 31, 1981
Revenue
General property taxes
Licenses and permits
Intergovernmental revenue
Fines and forfeitures
Charges for services
Other revenue
Total revenue
Other sources - Transfers from other funds
Total revenue and other sources
Expenditures
General government
Public safety
Public works
Parks
Capital outlay
Other
Total expenditures
Other uses - Transfers to other funds
Total expenditures and other uses
Net increase (decrease) in fund balance
Fund balance January 1, before adjustment
Prior period adjustment (See Note 3)
Fund balance January 1, restated
Fund balance December 31
General Fund
Actual
$ 450,007
64,163
543,887
36,000
76,250
26,~50
$1,196,857
. .80,000
$1,27..6~857
$ 479,336
70,894
551,523
54,127
94,359
36,610
$1,286,849
80,000
$1,366,849
$ 302,600
575,076
307,084
74,655
2p,O.00
$1,279,415
20,000
.$1,299,415
22_,558)
$ 136,168
$ 298,307
595,511
366,332
42,685
34,498
15~175
$1,352,508
27,383
~1.,379,891
13,042)
$ 136,168
.$..136,168
~ 113~610
136,!.68
123,126
See accompanying notes to financial statements.
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Budget
58,329
60,688
3,000
$ 122,017
29,365
$ 151.,382
$ 100,882
4-3,000
$ 143,882
m 300
$ 144,182
$. 7~200
$ 131,106
1,350
$ 132,456
m $ .139,656
m
Actual
$ 42,947
66,301
20,864
$ 130,112
20,000
$ 150,112
$ 107,723
17~602
$ 125,325
300
$ 125~625
$ 24,487
$ 131,106
1,350
$ 132,456
$ 156,943
Total
(memorandum only)
Budget
Actual
$ 508,336
64,163
604,575
36,000
76,250
29~550
$1,318,874
109,365
.$1.~428,239
$ 522,283
70,894
617,824
54,127
94,359
57,474
$1,416,961
100,000
$1,.516,961
$ 302,600
575,076
307,084
74,655
100,882
63,000
$1,423,297
20,300
$1,443~597
$< 15,358)
$ 267,274
1,,350
$ 268~624
$ 253,266
$ 298,307
595,511
366,332
42,685
142,221
32,777
$1,477,833
27,683
$1~505,516
$ 112445
$ 267,274
1,3~0
$ 268~624
$ 280,069
THIS PAGE
LEFT BLANK
INTENTIONALLY
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CITY OF MOUND, MINNESOTA
COMBINED STATEMENT OF CHANGES IN RETAINED EARNINGS
ALI. PROPRIETARY FUND TYPES - ENTERPRISE FUNDS
YEAR ENDED DECEMBER 31, 1981
Retained earnings - Previously reported January 1
Prior period adjustment -(See Note 3)
Retained earnings - Restated January 1
Credit arising from redistribution
of depreciation to contributed assets
Net income
Retained earnings December 31
Total
(memorandum only) .
1981 1980
$4,761,445 $4,679,985
( 10,979) ( 10,~58)
$4,751,066 $4,669,627
35O
154,725
$4,906,141
See accompanying notes to financial statements.
81,439
$4,751,O66
10
CITY OF MOUND, MINNESOTA
COMBINED STATEMENT OF REVENUES AND EXPENSE
ALL PROPRIETARY FUND TYPES - ENTERPRISE FUNDS
'YEAR ENDED DECEMBER 31, 1981
Revenues - Sales
Cost of sales
Gross profit
Revenues
Charges for service
Connection charges
Meter sales, less cost of sales
Penalties
Refunds and reimbursements
Gross profit and revenues
Expense
Personal services
Supplies
Professional services
Communications
Insurance'
Utilities
Repairs and maintenance
Rent
Other contractual services
Metropolitan Waste Control Commission disposal charges
Other
Total expense
Income before depreciation
Depreciation
Operating income
Other revenue (expense)
Interest on special assessments
Interest on investments
Other income
Interest expense
Other expense
Total other revenue (expense)
Income before transfers
Transfers from (to) other funds
Net income
See accompanying notes to financial statements.
Total
(memorandum only)
1981 1980
$742,466 $727,179
552,759 563,574
$189~707 $163,605
708,664 654,229
3,760 6,375
943 2,979
8,022 -O-
-O- 688
$911,O96 $827,876
$252,657 $253,841
44,196 40,675
14,531 10,898
7,594 5,601
27,372 31,195
31,979 26,479
45,272 42,392
9,483 9,942
22,080 24,791
190,328 161,994
2,938 6,140
$648,430 %613,948
$262,666 $213,928
84,238 83,542
$178,428, $130,386
$ 1,297 $ 1,414
55,166 32,931
2,493 5,405
(19,668) (14,617)
(1,536) 63
$ 37,752 $ 25,196
$216,180 $155,582
(61,455) (74,143)
~1%4_,225 .$._~1,43_g
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CITY OF MOUND, MINNESOTA
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION
ALL PROPRIETARY FUND TYPES - ENTERPRISE FUNDS
YEAR ENDED DECEMBER 31, 1981
Funds provided
Operations
Net income
Depreciation
Other
Proceeds from bond issue
Contributions
Decrease in long-term receivable
Funds applied
Additions to property, plant and equipment
Decrease in long-term liability
Increase in working capital
Various elements of net change in working capital
Cash and temporary investments
Accounts receivable
Special assessments receivable
Due from other governments
Inventories
Prepaid expense
Accounts payable
Contracts payable
Accrued expenses
Bonds payable
Increase in working capital
Total
(memorandum only)
1981 1980
$154,725 $ 81,439
84,238 83,542
$238,963 $164,981
1OO,OOO
7,000
1,384
$347,347
$161,087
32,000
$193,O87
$154,260
1,383
$166,364
$ 42,381
22,000
$ 64,381
$101,983
$154,681 $100,131
20,078 31,539
22 < lO)
(12,697) 13,496
(5,943) 5,957
(14,987) 123
32,518 (36,368)
1,404 (1,404)
(10,816) (11,481)
(10,000)
$154,260
$101,983
11
Sec accompanying notes to financial statements.
12
CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1981
Note 1 - Summary of Significant Account.~.n~ Policies
The City of Mound operates under the "Optional Plan B" form of government according
to applicable State of Minnesota Statutes. This plan prescribes a council-manager
form of organization. The City provides the following services: public safety,
highways and streets, sanitation, health and social services, culture-recreation,
public improvements, planning and zoning, and general administration.
The accounting policies of the City conform to generally accepted accounting prin-
ciples as applicable to governments. The following is a summary of the more signifi-
cant policies:
A. Fund Accounting
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The
operations of each fund are accounted for with a separate set of self-
balancing accounts that comprise its assets, liabilities, fund equity,
revenues, and expenditures, or expenses, as appropriate. Government re-
sources are allocated to and accounted for in individual funds based upon
the purposes for which they are to be spent and the means by which spending
activities are controlled. The various funds are grouped, in the financial
statements in this report, into six generic fund types and three broad fund
categories as follows:
GOVERNMENTAL FUNDS
General Fund - The General Fund is the general operating fund of the City.
It is used to account for all financial resources except those required to
be accounted for in another fund.
Special Revenue Funds - Special revenue funds are used to account for the
proceeds of specific revenue sources that are restricted to expenditures for
specified purposes.
Capital Projects Funds - Capital projects funds are used to account for
financial resources to be used for the acquisition or construction of major
capital facilities.
Special Assessment Funds - Special Assessment funds are used to account for
the financing of public improvements or services deemed to benefit the
properties against which special assessments are levied.
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CITY OF MOUND~ MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note I - Summary of Significant Accounting Policies (Continued)
A. Fund Accounting (Continued)
PROPRIETARY FUNDS
Enterprise Funds - Enterprise funds are used to account for operations (a) that
are financed and operated in a manner similar to private business enterprises -
where the intent of the governing body is that the costs (expenses, including
depreciation) of providing goods or services to the general public on a contin-
uing basis be financed or recovered primarily through user charges; or (b) where
the governing body has decided that periodic determination of revenues earned,
expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability or other purposes.
FIDUCIARY FUNDS
Expendable Trust Funds - Expendable trust funds are used to account for assets
held by the City in a trustee capacity for other organizations. They are
accounted for in essentially the same manner as governmental funds.
B. Measurement Focus
The accounting and reporting treatment applied to the fixed assets and long-
term liabilities associated with a fund are determined by its measurement focus.
All governmental funds and expendable trust funds are accounted for on a spending
or "financial flow" measurement focus. This means that only current assets and
current liabilities are generally included on their balance sheets; accordingly,
their reported fund balance is considered a measure of "available spendable
resources." Governmental fund operating statements present increases and de-
creases in net current assets. Accordingly, they are Said to present a sum-
mary of sources and uses of "available spendable resources" during a period.
Fixed assets used in governmental fund types operations (general fixed assets)
are not included in the financial statements (see Note 2).
Fixed assets of the proprietary funds are valued at historical cost or estimated
historical cost if actual cost is not available. Donated fixed assets are
valued at their estimated fair value on the date donated.
All proprietary funds are accounted for on a cost of services or "capital
maintenance" measurement focus. This means that all assets and all liabili-
ties associated with their activity are included on their balance sheets.
Their reported fund equity is segregated into contributed capital and retained
earnings components. The operating statements of the funds present increases
(revenues) and decreases (expenses) in net total assets.
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CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note 1 - Summary of Significant Accounting Policies (Continued)
B. Measurement Focus (Continued)
Depreciation of all exhaustible fixed assets used by proprietary funds is
charged as an expense against their operations. Accumulated depreciation is
reported on proprietary fund balance sheets. Depreciation has been provided
over the estimated useful lives using the straight-line method. The estimated
useful lives are as follows:
Furniture and fixtures
Production, distribution, collection
and treatment facilities
Equipment
Leasehold improvements
8 years
80~1OO years
10-20 years.
20.years
C. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the financial statements. Basis
of accounting relates to the timing of the measurements made, regardless of
the measurement focus applied.
Governmental funds and expendable trust funds are accounted for using the
modified accrual basis of accounting. Their revenues are recognized when they
become measurable and available as net current assets. Substantially, all
sources of revenue are accrued except interest on special assessments receiv-
able, which is recognized when due.
Expenditures are generally recognized under the modified accrual basis of
accounting when the related fund liability is incurred, except for principal
and interest on general long-term debt which is recognized when due.
Proprietary funds are accounted for using the accrual basis of accounting.
Their revenues are recognized when they are earned, and their expenses are
recognized when they are incurred. Unbilled utility service receivables are
recorded at year end.
Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data reflected
in the financial statements:
1. Prior to January 1, the budget is adopted by the City Council.
2. Formal budgetary integration is employed as a management control device
during the year for the General Fund and special revenue funds.
15
CITY OF MOUND~ MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note 1 - Summary of Significant Accounting Policies (Continued)
D. Budgets and Budgetary Accounting (Continued)
3. Budgets for the General and special revenue funds are adopted on a basis
consistent with generally accepted accounting principles (GAAP).
4.Reported budget amounts are as originally adopted or as amended by
Council approved supplemental appropriations and budget transfers.
E. Cash and Temporary Investments
Cash surpluses are pooled and invested in certificates of deposit and short-
term government securities. Investment earnings are allocated to funds on
the basis of average cash balances. Investments are stated at cost, which
approximates market, and are not identified with specific funds.
F. Comparative Data
Comparative data for the prior year have been presented to provide an under-
standing of changes in the City's financial position and operation. Certain
1980 amounts have been .reclassified to conform to the 1981 presentation.
G. Total Columns on Combined Statements - Overview
Total columns on the combined statements - overview are captioned memorandum
only to indicate that they are presented only to facilitate financial analysis.
Data in these columns do not present financial position, results of operations,
or changes in financial position in conformity with generally accepted account-
ing principles. Neither is such data comparable to a consolidation. Interfund
eliminations have not been made in the aggregation of this data.
H. Property Taxes
Allowances are provided for the full amount of delinquent taxes receivable.
This has the effect of recognizing property tax revenues at the time property
taxes are collected.
I. Inventories
Inventories are stated at the lower of FIFO cost (first-in, first-out) or
replacement market.
Note 2 - General Fixed Assets
assets owned by the City are not included in the financial statements
General
fixed
since records thereof are not maintained. Generally accepted accounting principles
require their inclusion in the financial statements.
16
CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note 3 - Prior Period Adjustments
Retained earnings of December 31, 1979 and December 31, 1980 have been restated as
shown in the following schedule to reflect changes to accrued interest receivable
and accrued expenses payable for unpaid vacation and sick pay.
Fund equity - Previously
reported January 1, 1980
1979 accrual of benefits
1979 accrual of interest
Fund equity - Restated
January 1, 1980
Fund equity - Previously
reported January 1, 1981
1980 accrual of benefits
1980 accrual of interest
Fund equity - Restated
January 1, 1981
Improvement &
Federal Municipal Equipment
Revenue Building Capital'
Sharing Cemetery Construction Outlay
$100,757 $ 7,331 $ 13,887 $ 144,724
823 118 705 1~939
$101,580 $ 7,449 $ 14,592 $ 146,663
$ 86,735 $ 8,800 $ 19,132 $ 202,627
1,188 162 1~093 3,~032
$ 87,923 $ 8,962 $ 20,225 $ 205,659
Note 4 - Long-term Debt and Related Covenants (Continued)
The annual requirements to amortize all debt outstanding as of December 31, 1981,
including interest payments of $6,106,964 are as follows:
General
Year ending long-term Special Utility
December 31 debt assessment revenue Total
1982 $ 51,600 $ 1,400,318
1983 52,775 1,683,259
1984 48,500 1,907,801
1985 42,875 1,548,659
1986 38,150 1,486,039
1987-1991 6,325,461
1992-1996 4,072,095
1997 3379594
$ 52,689~
55 676
53,511
51,348
49 182
177~684
31 748
$ 1,504,607
1,791,710
2,009,812
1,642,882
1,573,371
6,503,145
4,103,843
337,594
$233,900 $18,761,226 $471,838 $19,466,964
There are a number of limitations and restrictions contained in the various bond
indentures° The City is in compliance with all significant limitations and restric-
tions except as noted in the following paragraph:
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CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
17
Fire
Capital 1979 1980 Debt
Outlay Improvements Improvements Service
$ 52,783 $ 14,230 $( 212) $ 39,183
587 10,167 16~630 24~093
$ 53,370 $ 24,397 $ 16,418 $ 63,276
$(6,985) $(162,550)
$(3,575,419) $209,780
1~188 15~387 29,738 36~.116
$( 5,797) $(147,163) $(3,545,681) $245,896
Liquor Utility Total
$213,509 $4,466,476 $5,052,668
(7,444) ( 6,61.5) ( 14,059)
1~998 !~.703 58,763
$208,063 $4,461,564 $5,097,372
$229,307 $4,532,138 $1,543,565
(8,286) ( 9,232) (17,518)
3.117 4~021 95~Q42
$224,138 ~4,526,927. $1,621,089
Note 4 - Lons-term Debt and Related Covenants (Continued)
Bond covenants of various government obligation improvement bond issues require that
separate funds be maintained to account for all construction, bond proceeds, debt
service and special assessment levy monies related to a particular bond issue.
Accounting records which would fulfill these requirements have not been maintained
for bonds issued prior to 1978. Therefore, all such transactions have been accounted
for in one special assessment debt service fund at December 31, 1981.
Note 5 - Proprietary Fund Property and Equipment
A summary of proprietary fund property and equipment at December 31, 1981 follows:
Land
Other improvements
Furniture and fixtures $ 49,558
Production, distribution,
collection and treatment
facilities
Equipment
Leasehold improvements 7,951
$ 57,509
Less accumulated depreciation (45,606)
Total property, plant
and equipment $ 11x903
Utility
Liquor Water Sewer
$ 7,893
$ 288
Total
$ 7,893
288
49,558
1,868,270 4,059,810
937 30,578
5,928,080
31,515
7,951
$ 1,877,100 $ 4,O90,676 $ 6,O25,285
( 471,341) ( 952,715) (1',469,662)
$--!~ 405_~ 759
$__4 ~ 5.5__5~ 623
18
CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note 6 - Metropolitan Waste Control Commission
The receivable and corresponding deferred income of the Proprietary Fund of $486,425
from the Metropolitan Waste Control Commission represents the City's share of equity
in the City's sewer system'which was acquired by the Commission. This receivable
will be paid to the City by issuing credits annually through 2000 against future
disposal charges from the Commission.
Note 7 - Municipal State-Aid Grants
At December 31, 1981, an unexpended balance of $2,O16 existed in the City's Municipal
State-Aid Construction Account with the State of Minnesota. This amount is available
for funding of future construction upon approval of the Minnesota Department of
Transportation. This amount will be recognized as revenue as the State requirements
are met.
Note 8 - Retirement Plan
The City~ participates in a State-wide contributory pension plan under the Public
Employees' Retirement Association, Minnesota Statutes Chapter 353, which covers all
employees except certain fire, temporary and seasonal employees. The City's con-
tribution for pension costs under the State-wide plan was $79,414 for the year ended
December 31, 1981. Under existing Minnesota law, the City has no future contingent
obligations or commitments to the plan or its participants except to make continuing
contributions as determined from time to time by the State Legislature.
Note 9 - Future Commitemnts
The City leases space for the liquor store. A five year lease was entered into
September 1, 1979. This lease provides for payments of $675 per month plus the
store's share of cost increases over the base year.
Note lO - Individual Fund Interfund Receivable and Payable Balances
Such balances at December 31, 1981 were:
Interfund Interfund
Fund receivable payable
General Fund
Federal Revenue Sharing Special Revenue Fund
Capital projects funds
Municipal Building Construction
Municipal State Aid
Improvement and'Equipment Capital Outlay
Special assessment funds
1978 Improvements
Debt Service
Proprietary funds
Liquor
Utility
$ 69,690 $ 30,756
797
476 37,000
5,692 989
40,608 17,604
7,594
3,880
6,280
23,199
24,253
1,216
~135:017 $13~=017
CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note 11 - Segment Information - Proprietary Funds
Public
Liquor Utility Total
Sales less cost of sales of $552,759 $ 189,707 $ 189,707
Charges for services $ 708,664 708,664
Other revenue 12,725 12,725
Gross pro[it and revenue $ 189,707 $ 721,389 $ 911 096
Expense (118,939) (529,491) ( 648 430)
Income before depreciation $ 70,768 $ 191,898 $ 262 666
Depreciation ( 3,473) ( 80,765) ( 84 238)
Operating income $ 67,295 $ 111,133 $ 178 428
Other income 22,234 15,518 37 752
Income before transfers $ 89,529 $ 126,651 $ 216 180
Operating transfers to other funds ( 60,000) ( 1,455) ( 61 455)
Net income $ 29,529 $ 125,196 $ 154 725
Net working capital $ 241,765 $ 426,121 $ 667,886
Current capital contributions $ 7,000 $ 7,000
Net additions to plant, property
and equipment $ 9,597 $ 151,490 $ 161,O87
Bonds payable from operating revenue $ 357,000 $ 357,000
Total assets $ 298,608 $5,543,207 $5,841,815
Total equity $ 253,668 $4,659,123 $4,912,791
Note 12 - Reserved Fund Equity
The
Federal Revenue Sharing - Capital Outlay $ 103,981
Special assessment funds
Project Construction 39,993
$ 143,974
Note 13 - Fund Deficits
The following funds had deficit fund balances as of December 31, 1981:
Capital projects funds - Fire Capital Outlay Fund $ 9,098
Special assessment funds
1978 Improvements $201,O61
1980 Improvements $ 22,991
1981 Improvements $ 176,686
Lighting Improvement $ 158,477
following reservations of fund equity have been made as of December 31, 1981:
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20
CITY OF MOUND, MINNESOTA
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
DECEMBER 31, 1981
Note 13 - Fund Deficits (Continued)
The deficit in the capital projects~fund will be funded by future fire contract
revenue. The deficits in the special assessment funds will be funded by future
assessments and general property tax levies. Property taxes of $92,007 have been
levied for collection during 1982 to partially fund the deficit.
Note 14 - Expenditures in Excess of Budget
Expenditures and other' uses were in excess of budget for the year ended December 31,
1981 in the following funds:
General Fund
Special revenue funds
Federal Revenue Sharing Fund
Budget Actual Variance
$1,299,415 $1,379,891 $ 80,476
43,000 45,642 2,642
Federal Revenue Sharing
General Fund revenoe exceeded budgeted revenue by $89,992.
Fund revenue exceeded budgeted revenue by $10,700.
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CITY OF MOUND, MINNESOTA
GENERAL FUND
CONPARATIVE BALANCE StiEET
DECEMBER 31, 1981 AND 1980
ASSETS
Cash and temporary investments (deficit)
Change fund
Accounts receivable
Due from other funds
Capital projects funds
Special assessment funds
Taxes receivable
Unremitted
Delinquent
Allowance for delinquent taxes
Special assessments receivable
Unremitted
Delinquent
Deferred principal
Due from other governmental units
Total assets
1981
$(36,192)
2OO
4,167
32,6O4
37,086
6,589
35,780
(35,780)
73
82
11,O15
156,965
$212,589
Liabilities
Accounts payable
Accrued expenses
Due to other funds
Special revenue funds
Capital projects funds
Special assessment funds
Public utility funds
Deposits payable
LIABILITIES AND FUND BALANCE
Fund balance - Unreserved - Undesignated
Total liabilities and fund balance
$ 35,903
21,272
797
19,544
6,135
4,280
1,532
$ 89,463
123,126
$212,589
Revenue and other sources
Expenditures and other uses
Net increase (decrease) in fund balance
Fund balance January 1
STATEMENT OF CHANGES IN FUND BALANCE
YEAR ENDED DECEMBER 31, 1981
(with comparative actual amounts for year ended December 31, 1980)
1981
Bud8et Actual
$1,276,857 .$1,366,849
1,299,415 1,379,891
$( 22,558) $( 13,O42)
136,168 136,168
Fund balance December 31
1980
21
$ 82,239
leo
1,987
32,604
37,086
5,355
27,738
(27,738)
38
4,989
68,408
$232,8O6
$ 45,289
20,593
797
19,544
6,135
4,280
$ 96,638
136,168
$232,806
1980
Actual
$1,545,195
1,632,637
$( 87,442)
223,610
$ 113,610 $ 123,126 $ 136,168
22
(with
CITY OF MOUND, MINNESOTA
STATEMENT OF REVENUE COMPARED TO BUDGET
YEAR ENDED DECEMBER 31, 1981
comparative actual amounts for year ended December
31,
1980)
Taxes
General property taxes
Current
Delinquent
Fiscal disparities
Other taxes
Penalties and interest
Forfeited property sale
Licenses and permits
Intergovernmental revenue
Federal grants
Housing and Urban Development
CETA
Civil Defense
Other
State grants
Local government aid
Homestead credit
Other
Local grants
Fines and forfeitures
Charges for services
Genera] government
Public safety
Public Works
Other revenue
Interest
Donations
Compensation for loss of property
Special assessments
Refunds and reimbursements
Miscellaneous
Surcharge
Total revenue
Other sources - Operating transfers
from other funds
Water Utility Fund
Sewer Utility Fund
Liquor Fund
Total revenue and other sources
1981
Budget Actual
418,829
8,055
31,990
$ 450,007 $ 458,874
551
11,211
8,700
$ 450,007 $ 479,336
$ 64,163 $ 70,894
$ 6,000
11,000
315,607
185,960
25,000
320
$ 543,887
$ 36,000
$ 24,250
52,000
$ 13,645
1,O42
$ 76,250
291,340
185,960
51,676
7,860
$ 551,523
$ 54,127
$ 6,360
87,771
228
$ 94,359
$ 8,000
$ 2,651
11,500 14,744
638
1,OOO 3,794
3,650 13,295
2,400 1,488
$ 26,550
$1,196,857
$ 20,000
20,000
40,000
$ 80,000
$1,276,857
$ 36,610
$1,286,849
$ 20,O00
20,000
40,000
$ 80,000
$1,366,849
1980
Actual
383,864
8,680
18,581
411,125
4,875
10,645
426,645
68,967
$ 68,520
86,901
270,379
148,790
47,072
11,615
$ 633,277
$ 37,466
$ 9,009
260,797
$ 269,8O6
8,320
1,111
17,844
9,401
4,464
4,751
$ 45,89i
$1,482,052
$ 22,265
878
40,000
$ 63,143
$1~,545,,19p
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CITY OF MOUND, MINNESOTA
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED TO BUDGET
YEAR ENDED DECEbIBER 31, 1981
(with comparative actual amounts for year ended December 31, 1980)
1981
General government
Mayor and Council
Personal services
Supplies
Other services and charges
Capital outlay
Human Rights
Supplies
Other services and charges
City Manager
Personal services
Supplies
Other services and charges
Capital outlay
Elections and voters' registration
Personal services
Supplies
Other services and charges
Capital outlay
Assessing
Other services and charges
Finance
Personal services
Supplies
Other services and charges
Capital outlay
Legal
Supplies
Other services and charges
Cable TV
Personal services
Other services and charges
Bud~,et Actual
6,6OO $ 6,600
2,350 3,586
24,400 27,248
1980
Actual
$ 6,600
3,069
18,262
7,480
33,350 $ 37,434 $ 35,411
2O
445 $ 13 $ 86
465 $ 13 $ 86
54,700 $ · 61,902
2,030 2,909
26,350 17,935
200
$ 83,280 $ 82,746
15
4O
300
$ 47
$ 355 $ 47
$ 35,925 $ 33,115
$ 53,387
2,038
29,613
182
$ 85,220
Total general government
99,113
2,520
12,605
962
$ 115,200
$ 34,025
$ 34,025
$ -o-
S 302,600
$ 5,433
541
101
$ 6,075
$ 33,017
$ 94,804 $ 89,559
3,828 3,415
9,834 12,724
511
108,466
116
35,765
35,881
22
583
6O5
298,307
$ 106,209
$ 27,004
$ 27,004
$ 293,022
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CITY OF MOUND, MINNESOTA
GENERAL FUND
STATEMENT OF EXPENDITURES .COMPARED TO BUDGET (CONTINUED)
YEAR ENDED DECEMBER 31, 1981
(with comparative actual amounts for year ended December 31,
1980)
Public safety'
Police protection
Personal services
Supplies
Other services and
Capital outlay
charges
Fire protection
Personal services
Supplies
Other services and
Capital outlay
charges
P1
anning and inspection
Personal services
Supplies
Other services and charges
Capital outlay
Civil Defense
Supplies
Other services
Capital outlay
and charges
Total public safety
P~blic Works
Streets
Personal services
Supplies
Other services and
Capital outlay
charges
Shop and Stores
Personal services
Commodities
Other services and
Capital outlay
charges
Less charges to other departments
1981
Budget Actual
1980
Actual
$ 356,076 $ 342,506 $ 445,720
24,025 35,093 41,219
33,775 40,979 49,347
4,108
$ 413,876 $ 418,578 $ 540,394
$ 49,500 $ 57,416
10,950 6,076
43,500 41,136
4,000 1,955
$ 107,950 $ 106,583
$ 26,600 $ 35,203
1,430 3,787
16,000 26~372
75 3,210
$ 44,105 $ 68,572
$ 174
1,604
$ 2,200
6,945
$ 9,145 $ 1,778
$ 575,076 $ 595,511
$ 102,650 $ 137,228
45,324 49,793
77,140 91,252
200 11,659
$ 53,028
10,835
41,525
1,722
$ 107,110
$ 26,804
2,513
59,532
48,933
$ 137,782
$ 1,961
299
$ 2,260
$ 787,546
$ 127,742
47,048
99,723
40,385
$ 225,314 $ 289,932 $ 314,898
$ 23,380 $ 22,026
8~520 11,606
2,500 1,414
5OO
$ 34,900 $ 35,046
( 16,500) ( 17,499)
$ 18,400 $ 17,547
$ 22,997
10,602
444
$ 34,043
( 16,105)
$ 17,938
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CITY OF MOUND, MINNESOTA
GENERAL FUND
STATEMENT OF EXPENDITURES COMPARED TO BUDGET (CONTINUED)
YEAR ENDED DECEMBER 31, 1981
(with comparative actual amounts for year ended December 31, 1980)
Public Works (Continued)
Diseased Tree
Personal services
Supplies
Other services and charges
Capital outlay
Total Public Works
Parks
Personal services
Supplies
Other services and charges
Capital outlay
Total parks
Property
Other services and charges
Capital outlay
Total property
Other
Contingencies
Refund to Cities
Total other
Total expenditures
Other uses - Operating transfers
to other fund
Improvement and Equipment
Capital Outlay Fund
Total expenditures and
other uses
1981
Budget Actual
$ 21,185 $ 19,560
200 73
23,485 23,928
18,500 15,292
$ 63,370 $ 58,853
$ 307,084 $ 366,332
$ 42,118 $ 24,501
7,980 6,848
21,407 11,107
3,150 229
$ 74,655 $ 42,685
$ 1,450
33,048
$ 34,498
$ 20,000
$ 15,175
$ 20,000 $ 15,175
$1,279,415 $1,352,508
$ 20,000 $ 27,383
$1,299,415 $1,379,891
1980
Actual
$ 10,687
92
17,895
38,228
$ 66,902
$ 399,738
$ 42,218
8,060
19,925
3,645
$ 73,848
$ 12,893
$ 12,893
$1,567,047
$ 65,59O
$1,632~,637
25
26
CITY OF MOUND, MINNESOTA
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 1981
(with comparative totals for December 31, 1980)
ASSETS
Cash and temporary
investments
Accrued interest receivable
Taxes receivable
Unremitted
Delinquent
Allowance for delinquent
taxes
Due from General Fund
Due from other governmental
units
Total assets
Federal
Revenue
Sharing
$ 94,195
797
9,694
$104,686
Cemetery Pension
$ 9,826 $ 46,675
$ 9,826
Totals
1981 1980
$150,696 $ 79,588
1,350
695 695 710
2,297 2,297 2,667
(2,297)
(2,297) (2,667)
797 797
5,633 15,327 , 55,,74?
$ 53,003 $167,515 $138,185
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable
Accrued expenses
Fund balance
Reserved for capital
outlay
Unreserved - Undesignated
Total liabilities and
fund balance
$ 705
$ 705
$103,981
$ 9,826
$103,981 $ 9,826
$104,686 $ 9,826
$ 7,434 $ 8,139
2,433 2,433
$ 9,867 $ 10,572
$103,981
$ 43,136 52,962
$ 43,136 $156,943
5,729
$ 5,729
$132,456
$132,456
$ 53,003 $167,515 $13~,,185
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CITY OF MOUND, MINNESOTA
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUNP BALANCES
27
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YEAR ENDED DECEMBER 31, 1981
(with comparative totals for year ended December 31, 1980)
Revenue Taxes
Intergovernmental revenue
Federal grant
Federal Revenue Sharing
State grants
Homestead credit
Police pension aid
Hennepin County
Other revenue
Interest
Other
Total revenue
Other sources
Operating transfers from
other funds
Total revenue and
other sources
Federal
Revenue
Sharing
$ 44,827
4,525
12,061
287
$ 61,700
$ 61,700
Cemetery
$ 1,284
2,70q
Totals
Pension 1981 1980
$ 42,947 $ 42,947 $ 43,253
44,827 44,972
16,949 16,949 15,~228
33,889
4,525
3,140 16,485 7,779
1,392 4,379 4,395
$ 3,984 $ 64,428 $130,112 $149,516
20,000 20,000
$ 3,984 $ 84,428 $150,112 $149,516
Expenditures and other uses
Personal services
Supplies
Other services and charges
Capital outlay
Total expenditures
Other uses
Operating transfers to
other funds
Total expenditures
and other uses
$ 12,570 $ 320 $ 76,863 $ 89,753 $ 84,090
565 500 1,065 228
14,905 2,000 16,905 9,036
17,602 17,602 52,827
$ 45,642 $ 2,820 $ 76,863 $125,325 $146,181
3OO 300
$ 45,642 $ 3,120 $ 76,863 $125,625 $146,181
$ 16,058 $ 864 $ 7,565 $ 24,487 $ 3,335
Net increase (decrease) in
fund balance
Fund balance January 1,
before adjustment
Prior period adjustment
(See Note 3)
Fund balance January 1,
restated
$ 86,735 $ 8,800 $ 35,571 $131,106 $128,180
1,188 162 1,350 941
$ 87,923 $ 8,962 $ 35,571 $132,456 $129,121
Fund balance December 31
$103,981 $ 9,826 $ 43,136 $156,943 $132,456
28
CITY OF MOUND, MINNESOTA
FEDERAL REVENUE SHARING FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES
YEAR ENDED DECEMBER 31, 1981
(with comparative actual amounts for year ended December 31, 1980)
Revenue
Federal aid - Revenue Sharing Grant
County grant - Hennepin County
Interest
Other
Total revenue
Expenditures
Personal services
Supplies
Other services and charges
Capital outlay
Total expenditures
1981
Budget
$ 51,O00
Actual
$ 44,827
4,525
12,O61
287
1980
Actual
$ 44,972
6,923
224
Net increase (decrease) in fund balance
Fund balance January 1, before adjustment
Prior period adjustment (See Note 3)
Fund balance January 1, restated
Fund balance December 31
$ 51,000 $ 61,700 '$ 52,119
$ 12,570 $ 4,O78
565
14,.905 8,946
$ 43,OOO 17,602 52,752
$ 43,000 $ 45,642. $ 65,776
$ 8,000 $ 16,O58 $(13,657)
$ 86,735 $1OO,757
1,188 823
$ 87,923 $. 87,923 $101,580
$ 95,923 $103,981 $ 87,923
CEMETERY FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES
YEAR ENDED DECEMBER 31, 1981
(with comparative actual amounts for year ended December 31, 1980)
Revenue
Sale of lots
Interest
Total revenue
Expenditures
Personal services
Supplies
Other services and charges
Capital outlay
Other uses
Operating transfers to other funds
Total expenditures and other uses
Net increase (decrease) in fund balance
Fund balance January 1 before adjustment
Prior period adjustment (See Note 3)
Fund balance January 1, restated
1981
Budget Actual
$ 2,500 $ 2,700
500 1,284
$ 3,000 $ 3,984
$ 3,500
$ 3~5OO
30O
$ 3,800
$(
800)
$ 8,962'
$ 8,162
1980
Actual
$ 1,650
856
$ 2,506
$ 320 $ 600
500 228
2,000 90
75
$ 2,820 $ 993
3OO
$ 3,120 $ 993
$ 864 $ 1,513
$ 8,800 $ 7,331
162 118
$ 8,962 $ 7,449
Fund balance December 31 $ 9,826 $ 8,962
10
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Revenue
CITY OF MOUND, MINNESOTA
PENSION FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES
YEAR ENDED DECEMBER 31, 1981
(with comparative actual amounts for year ended December 31, 1980)
1981
~ud~et Act:ual
General property taxes
Current
Delinquent
Penalties and interest
Fiscal disparities
State grants
Homestead credit
Police pension aid
Interest income
Other
Other sources
Operating transfers from other funds
Total revenue and other sources
Expenditures
Pension contributions
Net increase (decrease) in fund balance
Fund balance January 1
Fund balance December 31
$ 58,329
1,688
8,000
$ 38,302
1,730
1,392
2,915
16,949
3,140
1980
Actual
$ 39,436
1,408
499
1,910
15,228
33,889
2,521
$ 68,O17 $ 64,428 $ 94,891
29,365 20,000
$ 97,382 $ 84,428 ,$ 9~891
$ 97,382 $ 76,863 $ 79,412
$ -0- $ 7,565 $ 15,479
35,571 35,571 20,092
$ 35,571 $ 43,136 $ 35,571
29
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CITY OF MOUND, MINNES.OTA
CAPITAL PROJECTS FUNDS
COMBINING BALANCE SHEET
DECEMBER 31., 1981
(with comparative totals for December 31, 1980)
'ASSETS
Cash and temporary investments (deficit)
Accrued interest receivable
Special assessments receivable
Unremitted
Delinquent
Deferred principal
Due from other funds General Fund
Municipal Building Construction Fund
Special assessment funds
Utility funds
Due from other governments
Total assets
Munic ipa 1
Building
Construction
$ 64,671
476
65,147
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable
Contracts payable
Due to other funds Genera 1 Fund
Improvement and Equipment Capital Outlay Fund
Special assessment funds
Public utility funds
Fund balance (deficit)
Reserved
Unreserved - Undesignated
$ 15,000
20,000
2~.000
$ 37,0~0
~ 28~147
$ 28,147
Total liabilities and fund balance $ 65,147
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Municipal
State Aid
$(40,584)
2,008
73,366
4,946
746
$ 989
$ 989
$ 39~493
$ 39~493
$ ,40,482
Improvement and
Equipment
Capital Outlay
$160,088
19,068
20,000
1,540
$200,696
$ 17,604
$ 17~604
$183~092
$183~092
$200,696
Fire
Capital
Outlay
$(9,098)
$(9,098)
$( 9~098)
$(9,098)
$(9,098)
31
Totals
1981
1980
$175,077
2,008
73,366
19,544
20,000
6,486
746
$297,227
$217,632
5,313
589
1,273
82,223
19,544
20,000
6,486
746
4,268
~358,074
32,604
20,000
989
2~000
55,593
700
8,230
32,604
.20,000
989
2~000
64~523
$241~634
$,241,~634
$~,97,227
$ 26,149
267~402
$2937551
$358,074
32
CITY OF MOUND, MINNESOTA
CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF REVENUE~ EXPENDITURES AND CHANGES IN FUND BALANCES
YEAR ENDED DECEMBER 31, 1981
(with comparative totals for year ended December 31, 1980)
Revenue
State Aid
Charges for services
Interest
Interest on assessments
Special assessments
Other
Total revenue
Other sources
Operating transfers from other funds
Proceeds from bond sale
Total revenue and other sources
Expenditures
Contractual services
Capital outlay
Total expenditures
Other uses - Operating transfers to other funds
Total expenditures and other uses
Net increase (decrease) in fund balance
Fund balance January 1, before adjustments
Prior period adjustments (See Note 3)
Fund balance (deficit) January 1, restated
Fund balance (deficit) December 31
Municipal Sewer
Building Capital
Construction Outlay
$ 7,922
$ 7,'922
$ 7~,922
$ 7,922
$ 19,132
1,093
$,,, 2,0,225,
$ 28,147
$ 48,045
,~, 48~045
$(48,045)
$ 48,045
$,. 4,8,,04~
$ -0-
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Municipal
State Aid
$ 11,133
6,544
244
(3,28o)
$ 14,641
$ 14~641
$ 567
$ 567
,$ 567
$ 14,074
$ 25,419
25~4.~9
39,4.93
Improvement and
Equipment
Capital Outlay
$ 19,341
5,135
$ 24,476
37,182
$ 61~658
$ 84,225
$ 84,225
~ 84,225
$(22,567)
$ 202,627
3,032
$ 205,.659
$ 183,092
Fire
Capital
Outlay
$ 22,692
$ 22,692
170,.000
$ 192~692
195,.993
195,993
~ 195,993
$( 3,301)
$(6,985)
1,188
$( 5,797)
.$( 9,098)
1981
$ 22,692
38,396
6,544
244
1,855.
$ 69,731
37,182
170,000
$ 276~913
Totals
1980
$ 76,857
22,434
32,366
8,921
2,859
2,.003
$ 145,440
76,590
$ 222~03,0,
$ 567
280.,218
$ 280,785
48,045
$ 328,830,
$( 51,917)
$ 288,238
~,313
$ 293,551
$ 241,634
$ 54,498
125~273
$ 179,771
$ 1.79,77~..
$ 42,259
$ 248,061
3,23!
$ 251,292
$ 293,551
33
34
CITY OF MOUND, MINNESOTA
MUNICIPAL BUILDING CONSTRUCTION FUND
COMPARATIVE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
YEARS ENDED DECEMBER 31, 1981 AND 1980
Revenue
Interest
Expenditures
Net increase in fund balance
Fund balance January 1, before adjustment
Prior period adjustment (See Note 3)
Fund balance January 1, restated
Fund balance December 31
198! 1980
7,922 $ 5~633
-o- $ -o-
$ 7,922 $ 5,633
19,132 13,887
1,093 705
$ 20,225 $ 14,592
$ 28,147 $ 20,225
SEWER CAPITAL OUTLAY FUND
COMPARATIVE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
YEARS ENDED DECEMBER 31, 1981 AND 1980
Revenue
Interest
Other uses - Operating transfers to other funds
Net increase (decrease) in fund balance
Fund balance January 1
Fund balance December 31
1981 1980
$ -O- $ 4,529
$ 48,O45 $ -0-
$(48,045) $ 4,5.29
48,045 43,516
$ -0- $ 48,O45
CITY OF MOUND, MINNESOTA
MUNICIPAL STATE AID FUND
COMPARATIVE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
35
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YEARS ENDED DECEMBER 31, 1981 AND 1980
Revenue
State aid
Construction
Maintenance
Interest
Interest on assessments
. Assessment adjustments
Other
Total revenue
Expenditures
Contractual services
Capital outlay
Total expenditures
Net increase (decrease) in fund balance
Fund balance (deficit) January 1
Fund balance (deficit) December 31
1981
$ 11,133
6,544
244
(3,280)
1980
$ 66,987
9,870
477
8,921
2,859
$ 14,641 $ 89,114
$ 567 $ 54,498
2,348
$ 567 $ 56,846
$ 14,O74 $ 32,268
25,419 (6,849)
$ 39,493 $ 25,419
IMPROVEMENT AND EQUIPMENT CAPITAL OUTLAY FUND
COMPARATIVE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
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YEARS ENDED DECEMBER 31, 1981 AND 1980
Revenue
Interest
Other
Other sources
Operating transfers from other funds
General Fund
Water Utility
Sewer Utility
Cemetery
Total revenue and other sources
Expenditure
Capital outlay
Net increase in fund balance
Fund balance January 1, before adjustment
Prior period adjustment (See Note 3)
Fund balance January 1, restated
Fund balance December 31
1981
$ 19,341
5,135
$ 24,476
27,382
5,000
4,500
3OO
$ 61,658
$ 84,225
$(22,567)
202,627
3,032
$205,659
$183,O92
1980
$ 15,605
2,003
$ 17,608
65,590
5,000
6,000
'$ 94,198
$ 35,202
$ 58,996
144,724
1,939
$146~663
$205,659
36
THIS PAGE
LEFT BLANK
INTENTIONALLY
CITY OF MOUND~ MINNESOTA
FIRE CAPITAL OUTLAY FUND
COMPARATIVE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
Net
YEARS ENDED DECEMBER 31, 1981 AND 1980
1981 1980
$ 22,692
$ 22,692
170,ooo
$192,692
$195,993
$(3,301)
$(6,985)
1,188
$(5,797)
$(9,098)
37
Revenue
Charges for services
Interest
Total revenue
Other sources - Bond proceeds
Total revenue and other sources
Expenditures
Capital outlay
incease (decrease) in fund balance
Fund balance January 1, before adjustments
Prior period adjustment (See Note 3)
Fund balance January 1, restated
Fund balance (deficit) December 31
$ 22,434
6,122
$ 28,556
$ 28,556
$ 87,723
$(59,167)
$ 52,783
587
$ 53,370
$(5,797)
38
CITY OF MOUND, MINNESOTA
SPECIAL ASSESSMENT FUNDS
COMBINING BALANCE SHEET
DECEMBER 31~ 1981
(with comparative totals for December 31, 1980)
ASSETS
Cash and temporary investments (deficit)
Accrued interest receivable
Taxes receivable
Unremitted
Delinquent
Allowance for delinquent taxes
Special assessments receivable
Unremitted
Delinquent
Deferred principal
Due from other funds General Fund
~hnicipal State-Aid Fund
Utility funds
Due from other governments
Total assets
1978 1979 1980
Improvements Improvements Improvements
$ 38,913 $ 851,627 $1,362,858
197 112 14
764 262 49
( 764) ( 262) ( 49)
3,202 3,582
24,554 56,611
1,153,336 2,258,556
4,044,194
1,936 ' 1,024 156
~1,222,138 $3,171,512 $5,40~,222
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable
Contracts payable
Due to other funds
General Fund
Municipal State-Aid Fund
Improvement and Equipment
Capital Outlay Fund
Liquor Fund
G.O. Special assessment bonds payable
Fund balance (deficit)
Reserved for construction
Unreserved - Undesignated
$ 23,199
, 1~400~000
$1,423,199
$ 445
· 3~!00~000
$3~100,445
$( 201,061) $ 71~067
~(201,061) $ 71,067,
$ 4,983
25,230
· 5~400,000
$5,430,213
22,991)
22,991)
Total liabilities and fund balance $1,222,138 $3,171,512 $5,407,222
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1981
Improvements
$(175,354)
$(175,354)
$ 1,332
$ 17332
$ 17,587
(194~,273)
~(1767686)
$(175,354)
Lighting
Improvement
$ 29,820
$ 29,820
Street
Improvement
$(146,656)
552,265
$ 405,609
$ 565 $ 552
7,732 53,573
180,000
$ 188729?
$ 12,793
(171~270)
$(158,4~)
$ 29~820
275~000
$ 329,125
$ 9,613
66,871
$ 767484
$ 405,6Q9
Debt
Service
$2,156,623
61,943
Tota]s
1981
$ 4,117,831
61,943
20 343
315 1,390
( 315) ( 1,390)
4,580
42,080
778,058
6,135
989
470
184
~3.051.082
$ 13,887
4,946
1,540
3,880
2,478,00~
$27502~25,3
39
5487829
5487829
1980
$3,051,08_.2.
11,364
123,245
8,786,409
6,135
989
470
37300
$I3,112,02~
$ 4,750,249
81,241
201
862
( 862)
8,476
80,838
4,722,059
6,135
989
470
,62,193
$ 9,712~851
$ 7,877
86,535
37,086
4,946
1,540
3,880
12~833~000
$127974786~
$ 7,634
456,109
37 , 086
4,946
1,540
3,880
12~7847000
$15~295~195
$ 39,993
97,172
$ 137,165
$13,112,029
$ 868,560
(4~450~904)
$(3~5827344)
$ 9,712,~51
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CITY OF MOUND, MINNESOTA
SPECIAL ASSESSMENT FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES
YEAR ENDED DECEMBER 31, 1981
(with comparative totals for year ended December 31, 1980)
Revenue
General property taxes
Current
Delinquent
Penalties and interest
Fiscal disparities
Forfeited property sales
Federal grants - HUD
State grants
Local government aid
Homestead credit
Special assessments
Special assessment adjustments
Interest on assessments
Interest
Interest on bond proceeds
Other
Other sources
Transfer from 1980 Improvement Fund
Transfer from 1978 Improvement Fund
Bond proceeds
Total revenue and other sources
Expenditures
I~terest on debt
Improvement costs
Other
Special assessment adjustments
Service charge
Other uses
Transfer to 1980 Construction Fund
Transfer to 1978 Improvement Fund
Bonds issued
Costs assessed
Total expenditures and other uses
Net increase (decrease) in fund balance
Fund balance (deficit) January 1,
before adjustment
Prior period adjustment (See Note 3)
Fund balance January 1, restated
Fund balance (deficit) December 31
1978 1979 1980
,Improvements Improvements Improvements
$ 13,101 $ 6,939 $ 1,053
480 680 80
1,004 528
( 828) ( 31,022
5,825 3,082 469
4,257,371
17,085
105,851 256,013
12,204 68,585
716
$ 139,181 $ 352,084
1,525
$ 140,706
$ 82,163
99,235
208,395
1~885
$ 4,438,231
$ 352,084 $ 4,438~2~1
$ 173,100 $ 370,787
( 64,945) 544,230
2OO
24,853 25,513
120 186 324
$ 206,371
206,371
65,665)
$(135,396)
,$(135,3.96)
$(201,061)
$ 133,854 $ 915,541
$ 133,854 $ 9!,57541
$ 218,230 ~,3~522~690
$(162,550)
15,387
$(147~163)
$ 71~067
$(3,575,419)
, 29,738
$(3,545,681)
$( 22,991)
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Improvement s
$ 176,686
$ 176,686
$ 176~686
$(176,686)
-0-
$(176,686)
Lighting
Improvement
$ 428
$ 428
178~327
$ 178~755
$ 157,232
$ 157,232
180,000
$ 337,232
$(158,477)
$(158,477)
Street
Improvement
$ 417,128
591,324
$1,008,452
$1~008,452
$ 11,025
919,698
1,217
28
$ 931,968
$ 931,968
$ 76~484
Debt
Service
Totals
1981
1980
$ 1,407 $ 22,500 $ 17,054
1,240 191
64 64 133
1,532 830
58,878 27,028 74,070
65,863
555
1,293
61,567
314,936
8
$ 438,708
$ 438,708
$ 117,087
16,306
857
$ 134,250
1,525
$ 135~775
$ 302,933
41
$ 209,780
36,116
$ 245,896
$ 76,484 $ .548,829
417,128
9,931
4,849,988
17,085
423,431
604,548
2~609
$ 6,377,084
1,525
178,327
$ 6~5~6.~936
6,551
474,897
5,728
229,349
282,267
96,184
90
$ i,253,207
5,325,000
5,360~652
'$11~938,859
$ 754,162
1,832,136
200
67,889
1,515
$ 2,655,9O2
1,525
180,000
$ 2,837,427
$ 3,719~509
$ 433,702
4,220,907
2,934
55,195
1~1.4~
$ 4,713,881
5,325,000
5,400,000
72~095
$15~510~976
$(3~572~117)
$(3,663,585)
81,241
$(3,582,344)
$ 137,165
$( 61,117)
50,890
$( 10,227)
$(3,582,344)
42
CITY OF MOUND, MINNESOTA
PROPRIETARY FUND TYPES
COMBINING BALANCE SHEET
(with
DECEMBER 31, 1981
comparative totals for December 31,
1980)
ASSETS
Current assets
Cash and temporary investments
Change funds
Accrued interest receivable
Accounts receivable
Special assessments receivable
Unremitted
Delinquent
Deferred
Due from other funds
Due from other governments
Metropolitan Waste Control
Commission
Other
Inventories, at cost
Prepaid expense
Property, plant and equipment,
at cost
Less accumulated depreciation
Other assets
Deferred receivable - Metropolitan
Waste Control Commission
Deferred special assessments -
Less current portion above
Total assets
Liquor Utility
Fund funds
$189,859 $ 290,299
925
5,375 142,402
30O
1,872
7O3
3,880 6,280
35,249
799
86,666 20,876
$286,705 $ 498,780
Totals
1981
1980
480,158
925
147,777
300
1,872
703
10,160
318,338
925
7,138
116,501
23
2,019
811
10,160
35,249
799
107,542
$ 785,485
46,447
13,496
113,485
14,987
$ 644,330
$ 57,509 $5,967,776 $6,025,285 $5,864,198
(45,606) (1,424,056) (1,469,662) (1,385,423)
$ 11,903 $4,543,720 $4,555,623 $4,478,775
$ 486,425
14,282
$ 486,425
14,282
$ 500,707 $ 500,707
$298,608 $5,543,207 $5,841,815
$ 523,503
15,666
$ 539,169
$5,662,274
LIABILITIES AND RETAINED EARNINGS
Current liabilities
Accounts payable
Contracts payable
Due to other funds
Accrued expenses
Bonds payable
Long-term liabilities
Bonds payable -' Less current
portion above
Deferred income - Metropolitan
Waste Control Commission
Fund equity
Contributed capital
Retained earnings -
Unreserved
Total liabilities and
retained earnings
$ 31,828 $
13,112
$ 44,940
$253,668
$2,53,668
$298,608
17,990
1,216
21,453
32,000
$ 72,659
$ 325,000
486,425
$ 811,425
$ 6,650
4,652,473
$4,659,123
$5,543,207
$ 49,818
1,216
34,565
32,000
$ 117,599
$ 325,000
486,425
$ 811,425
$ 6,650
4,906,I41
$4,912,791
$5 841,8 5
$ 74,051
1,404
1,216
32,034
22,000
$ 130,705
$ 257,000
523,5O3
$ 780,503
$4,751,066
$4,751,066
$5,662,274
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CITY OF MOUND, MINNESOTA
PROPRIETARY FUND TYPES
COMBINING STATEMENT OF CHANGES IN RETAINED EARNINGS
YEAR ENDED DECEMBER 31, 1981
(with comparative totals for year ended December 31, 1980)
Retained earnings - Previously
reported Januaryl
Prior period adjustment
(See Note 3)
Retained earnings - Restated
January 1
Other financing increases
(decreases)
Credit arising from
redistribution of
depreciation to contributed
assets
Net income
Retained earnings December 31
Liquor Utility Totals
Fund Fund 1981
1980
$ 229,307 $4,532,138 $4,761,445 $4,679,985
( 5,168) ( , 5,211) ( 10,379)
( 10,358)
$ 224,139 $4,526,927 $4,751,066 $4,669,627
350 350
29,529 125~196 154~725
$ 253,668 $4,652,473 ,$4,906~141
81~439
$4,751,_066
43
44 CITY OF MOUND, MINNESOTA
(wi th
PROPRIETARY FUND TYPES
COMBINING STATEMENT OF REVENUES AND EXPENSE
YEAR ENDED DECEMBER 31, 1981
comparative totals for year ended December 31, 1980)
Liquor Utility
Fund funds 1981
Revenue - Sales $742,466 $742,466
Cost of sales 552,759 552~759
Gross profit $189,707 $189,707
Revenues
Charges for service $708,664 708,664
Connection charges 3,760 3,760
Meter sales, less cost'of sales 943 943
Penalties 8,022 8,022
Refunds and reimbursements
Gross profit and revenue $189,707 $721~389 $911~096
Expense
Personal services $ 80,860 $171,797 $252,657
Supplies 2,915 41,281 44,196
Professional services 2,630 11,901 14,531
Communic8tions 1,232 6,362 7,594
Insurance 11,927 15,445 27,372
Utilities 4,792 27,187 31,979
Repairs and maintenance 237 45,035 45,272
Rent 9,483 9,483
Other contractual services 1,925 20,155 22,080
Metropolitan Waste Control
Commission disposal charges 190,328 190,328
Other 2~93.8 2,938
Total expense $118~939 $529~491 $648~430
Income before depreciation $ 70,768 $191,898 $262,666
Depreciation 3~473 80~.76~ 84~238
Operating income $ 67~295 $111~133 $178~428
other revenue (expense)
Interest on special assessments $ 1,297 $ 1,297
Interest on investments $ 21,624 33,542 55,166
Other income 610 1,883 2,493
Interest expense (19,668) (19,668)
Other expense (1~536) (1~536)
Total other revenue (expense) $ 22,234 $ 15~518 $ 37~752
Income before transfers $ 89~529 $126~651 $216,180
Operating transfers to other funds
General Fund $(60,000) $(40,000) $(100,000)
Improvement and Equipment
Capital Outlay Fund (9,500) ( 9,500)
Water Revenue Debt Service (30,068) (30,068)
Water Utility Fund 30,068 30,068
Sewer Capital Outlay 48,045 48,045
Total transfers $(60,000) $(1,455) $(61,455)
Net income ~ 29,529 $125,196 ~ 154,725
Totals
1980
$727,179
563~574
$163,605
654,229~
6,375
2,979
688
$827,876
$253,841
40,675
10,898
5,601
31,195
26,479
42,392
9,942
24,791
161,994
6~140
~613,94~
$213,928
83~542
~13,0,38~
$ 1,414
32,931
5,405
(14,617)
63
$ 25~196
$155~582
$(63,143)
(11,000)
(30,000)
30,000
~(74~193)
$ 81.439
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CITY OF MOUND~ MINNESOTA
PROPRIETARY FUND TYPES
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION
YEAR ENDED DECEMBER 312 1981
(with comparative totals for year ended December 31, 1980)
45
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Funds provided
'Operations
Net income
Depreciation
Other
Decrease in long-term
receivable
Contributions
Proceeds from bond sale
Funds applied
Additions to property, plant
and equipment
Decrease in long-term liability
Increase in working capital
Various elements of net change
in working capital
Cash and temporary investments
Accounts receivable
Special assessments receivable
Due from other governments
Inventories
Prepaid expense
Accounts payable
Contracts payable
Accrued expenses
Bonds payable
Increase in working capital
Liquor Utility Totals
Fund funds 1981
1980
$ 29,529 $125,196 $154,725 $ 81,439
3,473 80~765 84~238 83~542
$ 33,002 $205,961 $238,963 $164,981
$ 33~002
$ 9,597
9~597
23.405
$ 17,826
5,375
2,492
8,405
(10,693)
1,384
7,000
100,000
$314~345
$151,490
32,000
$183,490
$130,855
$136,855
14,703
22
(12,697)
(8,435)
(14,987)
24,113
1,404
( 123)
(10~0oo)
$130,855
23,405.
1,384
7,000
100,000
$347,347
1,383
$166,364
$161,087
32,000
$193,087
$154,260
$ 42,381
22~000
$ 64,381
~101,983.
$154,681
20,078
22
(12,697)
(5,943)
(14,987)
32,518
1,404
(10,816)
(10,000)
$154,260
$100,131
31,539
( lO)
13,496
5,957
123
(36,368)
( 1,40~
(11,481)
.$101,983
46
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LEFT BLANK
INTENTIONALLY
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CITY OF MOUND, MINNESOTA
LIQUOR FUND
COMPARATIVE BALANCE SHEET
DECEMBER 31~ 1981 AND 1980
Current assets
Cash and temporary investments
Change funds
Accrued interest receivable
Accounts receivable
Due from special assessment funds
Inventories, at cost
ASSETS
Property and equipment
Less accumulated depreciation
Total assets
Current liabilities
Accounts payable
Accrued expenses
LIABILITIES AND RETAINED EARNINGS
Retained earnings - Unreserved
Total liabilities and retained earnings
1981
$189,859
925
5,375
3,880
86~666
$286~705
$ 57,509
(45~606)
$ 11,903
.$298 ~608
$ 31,828
13~112
$ 44~940
$253,668
$298,608
47
1980
$168,916
925
3,117
3,880
84,174
'$261,012
$ 47,912
$ 5,779
$266,79!
$ 31,948
10~704
$ 42,652
$224~139
$266,791
(9~9' g )
6[I'ggg~
(99~'g)
ZOE'6gg~
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0g'g 000'09 90'9 000'09
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gO' 96£ 90' 019
6I'~ 816'gI ~ I6'~ 9~9'Ig
Zg'g 99Z'6[ ~ 90'6 g6~'Z9
£0'LI I99'[gI~ 69'91 gIg'ggI~
96' 091'9 09'
19' 9§9'9 Zg'
Og' 699'[ 9g'
0g' ~99'I [0'
~'I I9£'0I ~9'I
6~' 90~'~ 6~'
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00'00I 6LI'LgZ~ 00'00I
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omoou!
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pun~
snoou~IlOOS!N
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suo!~D!unmmoD
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plos spoo~ 5o ~soD
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ZAIIV%IV~NO3
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CITY OF MOUND, MINNESOTA
LIQUOR FOND
COMPARATIVE STATEMENT OF CHANGES IN FINANCIAL POSITION
YEARS ENDED DECEMBER 31~ 1981 AND 1980
Funds provided
Operations
Net income
Item not requiring current outlay of funds
Depreciation
1981
$ 29,529
3,473
$ 33~002
Funds applied
Additions to property and equipment
Increase in working capital
$ 9~597
$ 23,405
Various elements of net change in working capital
Cash and temporary investments
Accounts receivable
Inventories
Accounts payable
Accrued expenses
Increase in working capital
1980
16,076
4,456
20,532
-0-
20,532
$ 17,826 $ 26,811
5,375 ( 763)
2,492 6,361
8,405 (8,616)
(10~693) ~ 3,261)
$. 23,405
20,532
49
50
CITY OF MOUNDs MINNESOTA
UTILITY FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 1981
(with comparative totals for December 31, 1980)
ASSETS
Current assets
Cash and temporary investments
Accrued interest receivable
Accounts receivable
Metropolitan Waste Control Commission
Other
Special assessments receivable
Unremitted
Delinquent
Deferred
Due from other funds General Fund
Municipal Building Construction Fund.
Due from other governments
Inventory, at cost
Prepaid expense
Property, plant and equipment
Plant and equipment, at cost
Less accumulated depreciation
Other assets
Deferred receivable - Metropolitan Waste Control Commission
Deferred special assessments - Less current portion above
Total assets
LIABILITIES AND RETAINED EARNINGS
Current liabilities
Accounts payable
Contracts payable
Due to other funds
Municipal State-aid Fund
Special assessment funds
Accrued expenses
Bonds payable
Long-term liabilities
Bonds payable - Less current portion above
Deferred income - Metropolitan Waste Control Commission
Fund equity (deficit)
Contributed capital
Retained earnings
Reserved
Unreserved
Total liabilities and retained earnings
Operating
Water
$ 56,485
142,402
3,500
2,000
799
20,876
$ .226~062
$1,877,100
(471,341)
$1,405,759
$1,931,821
$ 12,841
8,808
~ 2.1,649
1,900
186,308
1,421,964
~1,610,.172
~1,631,821
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Sewer
$ 71,129
35,249
703
$ 107,081
$4,090,676
(952,715)
~3~137~96.~
$ 486,425
$ 486,425
$3,731,467
$ 4,787
4,996
$ 9~783
$ 486,425
$ 486~425
$ 4,750
3~230~509
_§_~,235,259
$3,731,467
Water Debt
Service
$ 162,685
300
1,872
780
$ 165,637
$ 14~282
$ 14~282
$ 179,919
$ 362
746
470
7,649
32~000
$ 41~227
$ 325,000
$ 325~000
$(186,308)
186,308)
,$ 179,919
Totals
1981
1980
290,299
35,249
142,402
3OO
1,872
703
4,280
2,000
799
20,876
$ 498~780
$5,967,776
(1,424~05,6)
$4~543,72p
$ 486,425
14,28~
$ 500,707
$5,543~207
149,422
4,021
46,447
116,501
23'
2,019
811
4,280
2,000
13,496
29,311
14,987
$ 383,318
$5,816,286
(1~343~290)
$4~472~996
$ 523,503
15~666
$ 539,169
$5~395,483
$ 17,990
746
470
21,453
32~000
$ 72,65p,
$ 325,000
486,42p
$ 811~425
$ 6,650
$ 42,103
1,404
746
470
21,330
22~000
$ 88,o53
$ 257,000
523~503
$ 780,503
. 4~652,47.~
$4,659,I23
,$5,~43,207
~4,526~927
$4,526,927
$5,395,483
51
52
CITY OF MOUND, MINNESOTA
UTILITY FUNDS
COMBINING STATEMENT OF CHANGES IN RETAINED EARNINGS
YEAR ENDED DECEMBER 31~ 1981
(with comparative totals for year ended December 31, 1980)
Retained earnings - Previously reported January 1
Prior period adjustment (See Note 3)
Retained earnings - Restated January 1
Other financing increases (decreases)
Credit arising from redistribution of
depreciation on contributed assets
Net income (loss)
Water
$1,511,716
( 2,,381)
$1,509,335
100
98,837
Retained earnings December 31 $1,608,2~
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S ewer
$3,232,960
( 3,629)
$3,229,331
250
928
$3,230,509.
Water Debt
Service
212,53s)
799
$(211,739)
25;431
186.308)
Totals
1981
$4,532,138
$4,526,927
350
125;196
$4,652,473
1980
$4,466,476
.~ 4,912)
$4,461,564
65,363
$4,526.927
53
54 CITY OF MOUND~ MINNESOTA
UTILITY FUNDS
COMBINING STATEMENT OF REVENUES AND EXPENSE
YEAR ENDED DECEMBER 31, 1981
(with comparative totals for year ended December 31, 1980)
Water
Revenues
Charges for services $366,183
Connection charges
Meter sales, less cost of sales 943
Penalties 4,813
Refunds and reimbursement
Total income $371,939
Expense
Personal services $ 95,862
Supplies 32,141
Professional services 10,501
Communications 3,504
Insurance 7,788
Utilities 13,749
Repairs and maintenance 36,411
Other contractual services 7,243
Metropolitan Waste Control
Commission
Disposal charges
Deferred charges and prior
cost allocation
Total expense $207,197
Operating income before
depreciat ion $164,740
Depreciation 28,233
Operating income (loss) $136,507
Other revenue (expense)
Interest on special assessment
Interest on investments $ 18,199
Other income 272
Interest expense
Service charges
Assessment adjustment
Other expense
Total other revenue
(expense)
Income (loss) before
transfers
Transfers from (to) other funds
General Fund
Improvement and E~uipment
Capital Outlay Fund
Water Revenue Debt Service
Water Utility Fund
Sewer Capital Outlay
Total transfers
Sewer
$342,481
3,209
Water
Debt
Servic~
$ 3,760
Totals
1981 1980
$708,664 $654,229
3,760 6,375
943 2,979
8,022
688
$345,.690 $ 3,760 $721,389 ~66.4,271
-0-
$ 3,760
$ 3,760
$ 1,216
10,205
(19,668)
( 150)
$171,797 $177,038
41,281 37,867
11,901 9,283
6,362 4,686
15,445 20,814
27,187 20,831
45,035 40,928
20,155 21,122
179,847 178,372
$ 75,935
9,140
1,400
2,858
7,657
13,438
8,624
12,912
179,847
10,481
$322,292
$ 23,398
. ~52,532
$(29,134)
$ 81
5,138
675
936
(1,073) ( , 313)
$ 17~398 $ 6,5!7
.$153,905 $(22,617)
$(2o,ooo) $(20,000)
(5,000) (4,500)
(30,068)
10,481 (16,,378)
$529,49,1 $494,563
48,045
$191,898 $169,708
80,765 79,086
~111,133 $ 90,622
$ 1,297 $ 1,414
33,542 17,013
947 5,167
(19,668) (14,617)
( 150) ( 81)
936 238
(1,386) .,( 250)
$(8,397) $ 15,5!~ $ 8,884
$(. 4,6%7) $126,65! $ 99,506
$ 30,068
$(55,068) $ 23,545 $ 30,068
$(40,000) $(23,143)
(9,500) (11,000)
(30,068) (30,000)
30,068 30,000
48,045
$(1,4~5) $ (~4~ i43)
Net income $.98,837 $ 928 $ 25.431 $125,~96 $ 65,363
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CITY OF MOUND, MINNESOTA
UTILITY FUNDS
COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION
YEAR ENDED DECEMBER 31, 1981
(with comparative totals for year ended December 31, 1980)
55
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Water Sewer
Funds provided
Operations
Net income
Depreciation
Other
Contributions
Proceeds from bond sale
Decrease in long-term
receivable
$ 98,837 $ 928
28,233 52,532
$ 127,O70 $ 53,460
2,000 5,000
Water
Debt
Service
Funds applied
Additions to property,
plant and equipment
Decrease in long-term
liability
$ 25,431
Totals
1981 1980
$125,196 $ 65,363
80,765 79,086
$ 25,431 $205,961 $144,449
1OO,OOO
1,384
'$ 129,070 $ 58,460 $126,815
$ 146,490 $ 5,000
$ 32,O00
7,000
1OO,OOO
1,384 1,383
$314,345 $.14p,832
$ 146,490
Increase in working capital $ (17,420)
$(11o,o57)
2,282)
84,152
Various elements of net change
in working capital
Cash and temporary
investments
Accrued interest receivable (
Accounts receivable
Specia] assessments
Due from other governments (
Inventory (
Prepaid expense
Accounts payable
Contracts payable
Accrued expenses (
Bonds payable
$151,490 $ 42,381
32,000 22,000
4,139)
8,435)
22,921
1,404
984)
Increase in working capital $( 17,420)
$ 5,000 $ 32,000 $183,490 $ 64,38!
$ 53,460 $ 94,815 $130,855 $ 81,451
$143,516 $107,418
( 941) ( 799)
(69,449)
( 131) 153
( 8,558)
(14,987)
1,554 ( 362)
2,456 (1,595)
(lO,OOO)
$140,877 $ 73,320
(4,022)
14,703 32,302
22 ( 10)
(12,697) 13,496
(8,435) ( 404)
(14,987) 123
24,113 (27,752)
1,404 ( 1,404)
( 123) (8,220)
(10~000)
$ 53,460 $ 94,815 $130,855 $ 81,451
56
SCHEDULE
CITY OF MOUND, MINNESOTA
PROPRIETARY FUNDS
OF CHANGES IN PROPERTY~ PLANT AND
YEAR ENDED'DECEMBER 31~ 1981
EQUIPMENT
Liquor Fund
Furniture and fixtures
Leasehold improvements
Assets
Balance
January 1 Additions
$ 41,011 $ 8,547
6,901 1,050
$ 47,912 ~ 9,597
Disposals
Balance
December 31
$ 49,558
7~951
$ 57,509
Water Utility Fund Land
Water distribution
system
Major water facitilites
Equipment
Other improvements
Work in progress
$ 7,893
1,238,081 $ 160,541
282,351
186,765 532
937
14~583 ( 14,583)
~1,73.0,610 $ !.46,490
$ 7,893
1,398,622
282,351
187,297
937
~1,877,10..0
Sewer Utility Fund
Sewer collection system
Equipment
Other improvements
$4,054,810
30,578
288
$ 5,000
$4,059,810
30,578
288
$4,085,67~ ~ 5.000 $ -0- $4.O90,676
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Balance
January ,1
Accumulated Depreciation
Additions ,Disposals
Balance
December 31
$ 36,369 $ 3,075
...... 5~764 398
$ 42,133 $ , 3,473
39,444
6~162
$ -0- .$ . 45,606 $
$ 244,361 $ 13,004
82,872 8,026
115,857 7,109
18 94
257,365
90,898
122,966
112
$ .443,108 $ 2.8,233 $
-0- $ 471,341
$ 874,925 $ 50,934
25,252 1,595
6 3
$ 900,1.83 $ 52~532 $
925,859
26,847
9
-0- $ 952,7..15
Net
Book
Value
10,114
1,789
11,903
7,893
1,141,257
191,453
64,331
825
-0-
$1,405,759
$3,133,951
3,731
279
$3,137,961
57
58
CITY OF MOUND? MINNESOTA
FIREMEN'S RELIEF ASSOCIATION TRUST FUND
COMPARATIVE BALANCE SHEET
DECEMBER 31~ 1981 AND 1980
ASSETS
Cash and temporary investments (deficit)
Taxes receivable
Unremitted
Delinquent
Allowance. for delinquent taxes
Due from other governments
1981 1980
5(3,131) $ 17,300
281 305
1,002 961
(1,002) ( 961)
2,850
~ -0- $ 17.605
LIABILITY
Liability
Accounts payable $ -0- $ 17,605
COMPARATIVE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
YEARS ENDED DECEMBER 31, 1981 AND 1980
Revenue
General property taxes
Current
Delinquent
Penalties
Fiscal disparities
State grants - Homestead credit
Insurance premium tax
Expenditure
Remittance to Firemen's Relief Association
Net increase in fund balance
Fund balance January 1
Fund balance December 31
1981 1980
Actual Actual
Budget
$ 25,564 $ 16,307 $ 16,816
859 650
214
1,242 814
7,223 6,552
22,250 26~244 23,905
$ 47,814 $ 51~875 $ 48,951
47,814
-0-
--0-
--0-
$ 51~875 $ 48,951
$ -o- $ -o-
-0- -0-
$ -o- $ -o-
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CITY OF MOUND~ MINNESOTA
STATEMENT OF GENERAL LONG-TERM DEBT
DECEMBER 31, 1981
Amount to be provided for payment of general long-term debt
General long-term debt payable
General obligation fire equipment certificates payable
Accrued expenses - Vacation and sick leave payable
Total general long-term debt payable
~224~8,96
$170,000
54,896
$224,896
59
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SECTION III
STATISTICAL SECTION
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CITY OF MOUND~ MINNESOTA
SCHEDULE OF CASH, INVESTMENTS AND SECURITY FOR DEPOSITS
DECEMBER 31~ 1981
Cash
Face amount
of securities
pledged as
collateral
Cash and investments
State Bank of Mound, Mound, Minnesota
Checking accounts
Savings certificate
$ 210,770
5OO
$ 211,270
$ 610,000
First National Bank of St. Paul
Bond overpayment treated as investment
$ 10~000
First National Bank of Minneapolis,
Minneapolis, Minnesota
Certificates of deposit
.$3,065~599
~3,899,062
Minnesota Federal Savings and Loan,
Minneapolis, Minnesota
Savings certificate
.$ 100,000
Investments - United States Government
Obligations, at cost
$1,497~570
$4,884.,439
Additional security of $100,000 each for demand and time deposits is provided at
each depository by the Federal Deposit Insurance Corporation or the Federal Savings
and Loan Insurance Corporation.
6]
62
CITY OF MOUND, MINNESOTA
SAVINGS CERTIFICATES AND INVESTMENTS
DECEMBER 31, 1981
State Bank of Mound
Savings certificate
First National Bank of St. Paul
Bond overpayment treated as investment
First National Bank of Minneapolis
Certificate of deposit
Certificate of deposit
Certificate of deposit
Certificate of deposit
Certificate of deposit
Certificate of deposit
Certificate of deposit
Minnesota Federal Savings and Loan
Savings certificate
Investments - U.S. Government Obligations,
at cost
Federal National Mortgage Association
Debentures
Federal National Mortgage Association
Debentures
Federal National Mortgage Association
Debentures
Repurchase agreement
Repurchase agreement
Repurchase agreement
Interest
rate
5.50%
14.50
12.35
11.60
11.25
11.60
10.95
11.50
11.25
6.75
7.75
7.15
13.50
11.30
11.25
Maturity
date
Cost
1/09/82 $ 590
1/28/82
1108182
1118182
1/25/82
2/01/82
2/08/82
2/12/82
1/22/82
9/10/83
3/10/83
3/10/82
1/05/82
2/22/82
2/16/82
$, 10,000
$ 630,250
730,253
173,819
558,321
400,000
204,733
368~223
$3,065,599
} 100,000
$ 80,000
34,978
205,192
186,000
645,000
346,400
$1,497.5.70
LV'£6
96' V6
%~9' 00I
XA~I o~
suoI~oOlI0O
11'96
Z9'96
%00'96
KA~I O~
SUO!20~IIOO
I~O~ 3o
66P'IgZ
£I9'09P
suo!~oalIOO
I~O%
Z69'P9Z
90g'Z99
Ie~O~
V~'V£ 1~'69 5L~'LIL 900'V09
IVO'O~ ~9'06 gLL'OVV 99~'59V
6V~'g~ %90'06 699'~I~
~a~ S,ie~ p~o~IIO~ ~A~I
~o!~d to KAoI ~0 ~uo~ano ~o i~o~
uo!~o~iioD ~u~o~R uo!~o~iioD
SNOIIOMTIOO fi,kW SRIA3I %NMNSSMSSV TVID~RS
IgL'II 09'96 916'ggZ 06£'6ZZ
P6L'OI Lg'L6 P!P'959 £gg'PL9
£6I'II~ %9Z'§6 £g6'ggV~ OOg'90~
~o!~d ~o KAoI ~o ~uo~no 3o ie~o%
uo!~o~IIOD ~e~u~o~R uo!~o~IIOD
SNOI%DR'I'IO3 flNV SMIAMR
VZOSMNNI~ 'ONflO~ JO
~9
64
CITY OF MOUND, MINNESOTA
COMBINED SCHEDULE OF INDEBTEDNESS
DECEMBER 31~ 1981
Bonded indebtedness
Special Assessment Bonds
Water Improvement Bonds
of 1963
Improvement Bonds of 1964
Improvement Bonds of 1965
Improvement Bonds of 1965,
2nd Series
Improvement Bonds of 1966
Improvement Bonds of 1968
Improvement Bonds of 1970
G. O. Improvement Bonds
of 1972
G. O. Improvement Bonds
of 1974
G. O. Improvement Bonds
of 1975
G. O. Improvement Bonds
of 1976
G. O. Improvement Bonds
of 1978
G. Oo Improvement Bonds
of 1979
G. O. Improvement Bonds
of 1980
G. O. Improvement Temporary
Bonds of 1981
G. O. State-aid Street Bonds
Interest
rates
3.25-3.75
3.70-3.90
3.80-4.00
4.10-4.20
4.80
5.20-5.25
6.50-6.80
4.50-5.70
6.40-6.60
5.00-6.75
4.50-5.85
5.30-5.70
5.40-6.00
6.45-7.75
10.50
8.00-8.70
Issue
date
9/1/63
11/1/64
5/1/65
12/1/65
1/1/67
5/1/68
lO/1/7o
7/1/72
10/1/74
11/1/75
10/1/76
7/1/78
7/1/79
8/1/8o
9/1/81
4/1/81
Final
maturity
date
3/1/84
2/1/85
2/1/91
3/1/91
1/1/87
2/1/84
10/1/86
1/1/93
1/1/88
2/1/92
2/1/93
1/1/95
4/1/96
2/1/97
9/1/84
4/1/88
1981
Percent
of resources
provided by
tax levies
None
None
None
None
None
None
None
None
None
None
None
None
4%
None
None
None
Revenue Bonds
G. O. Water Revenue Bonds
of 1966
G. O. Water Revenue Bonds
of 1968
G. O. Water Revenue Bonds
of 1976
G. O. Sewer and Water
Revenue Bonds
4.10-4o20
5.30
4.50-5.85
8.00-8.70
2/1/66
5/1/68
10/1/76
4/1/81
2/1/87
2/1/88
2/1/93
4/1/91
None
None
None
None
General Long-term Debt
Fire Equipment Certificates
9.00
.5/1/81
5/1/86
None
Total bonded indebtedness
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I$
Bonds
Authorized
and issued
214,000
1,531,000
1,550,000
2,377,000
39,000
138,000
90,000
115,000
130,000
265,000
Redeemed
179,000
1,211,000
900,000
1,427,000
28,000
111,000
50,000
60,000
80,000
85,000
Outstandin8
$ 35,000
320,000
650,000
950,000
11,000
27,000
40,000
55,000
50,000
180,000
Due.in 1982
Bonds
10,000
80,000
65,000
95,000
2,000
9,000
5,000
5,000
10,000
15,000
Interest
1,125
10,920
24,343
37,572
528
1,170
2,710
3,085
3,260
10,832
65
200,000
1,600,000
3,100,000
5,400,000
180,000
275,000
$17,204,000
$ 40,000
160,000
215,000
1002000
$ 515,000
$17,889,000
40,000
200,000
-0-
-0-
-0-
-0-
$ 4,371,000
$ 28,000
90,000
40,000
-0-
$ 1582000
$ -o-
$, 4,,529,000
160,000
1,400,000
3,100,000
5,400,000
180,000
275~000
$,!~,833~0p0
$ 12,000
70,000
175,000
, 1002000
$ 3572000
$ 170,000
$13,360,000
10,000
100,000
200,000
--0-
-0-
30~000
636~000
2 ,ooo
10,000
10,000
1020,00
32,0,00
302000
698,000
8,272
76,863
167,700
370,787
18,900
20,850
$ 758,917
$ 462
3,445
9,023
7~760
$ 20,690
$ 21,600
$ 801,Z07
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CITY OF MOUND~ MINNESOTA
EMPLOYEES' SURETY BONDS
DECEMBER 31, 1981
Ail employees are covered by a faithful performance blanket bond of $20,000.
ASSESSED VALUATIONS, TAX LEVIES AND MILL RATES
(shown by year of tax collectibility)
Assessed valuation
Contribution to fiscal disparities
pool
Received from fiscal disparities
pool
Taxable valuation
Tax levies
General
Debt service
Fire relief
Park improvement
Sewer utility
Mill rates
General
Debt service
Fire relief
Park improvement
Sewer utility
1980 1981 1982
$39,143,440 $48,484,699 $53,901,328
(431,123) (606,227) (670,000)
1,591,802 , .~,276,654 . 2.,600~OQp.
$40,304,1!9 $50,155,126 ~55.831.328
$ 615,901' $ 714,731 $ 796,576
33,971 39,078 141,679
24,806 25,581 30,573
29,978
49,337
674,678 $. 779,.39__~0 $ 1,048,143
15.386 14.193 13.220
· 850 .776 3.541
°620 .508 .547
.540
.882
16.856 15.477 18.730
67
July 16, 1982
CITY o1: MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
Enclosed is the second report by Bill Husbands on helping the City get a
handle on our Workman's Compensation Program. His report shows ways to
save significant costs in the future and recover costs from the past.
Bill Husbands will be available to go over the report.
JE:f¢
WILLIAM E. HUSBANDS
S207 W. 28TH STREET
ST. LOUIS PARK. MINNESOTA 55416
(6 ! 2) 920-2717
WORKERS COMPENSATION ANALYSIS
Analysis of Operations
City of Mound
I had the opportunity of meeting with Chris Bollis, Parks Director;
Greg Skinner, Water Works; Bob Shanley, Street Superintendent and
Bruce Wold, Chief of Police. Ail of yourpeople were open and
cooperative.
Each of them indicated that they realized there had been some problems
in the past but felt that the present crew was consciencious. They
all agreed that no one employed by the City at present would take
advantage of the City as was believed to have been done in the past.
Since loss prevention, safety and loss control begins at the top and
works down it is a pleasure to report that my findings reveal a con-
sciencious and cooperative ethic is present. Ail parties to the City
Government should take great pride in this development.
It may be difficult to continue this attitude once the City begins
to expand its work force. It would be my recommendation that a Risk
M~nagement Policy Statement be formally written. It would also be
advisable to include a formal written policy statement on loss pre-
vention and los8 control. The loss control should cover:
- what to do with injured employee
- follow up by City on injured employee
- what kind of report to file and with whom.
Workers Compensation Loss Analysis
Exhibit I shows a summary of all losses by policy period. Exhibit II
shows by policy period those losses under $2,000 and those over $2,000.
In reviewing those losses it appears a problem has existed with the police
department personnel. In reviewing the individual cases it appears
more attention should be given to early intervention on those cases that
could lead to prolong lay-off. It would therefore be my overall recom-
mendation on loss control to refer all back and strain cases to the
Occupational Medicine Clinic. They are a part of the Sister Kenny
Institute and Abbott Northwestern Hospital in Minneapolis. Their early
intervention program should have greatly reduced your 1980 claims.
On the following pages are comments regarding the losses by each policy
period.
10/1/76 to 1011/77
All minor cuts and strains. Some foreign bodies
in eye. Kenneth Block had three (3) different
losses that year with several follow-ups. Two of
those losses were particles in the eye. It appears
that particular Job should be looked at for safety
glasses.
10/1/77 to 10/1/78
Many minor injuries with no pattern. While several
minor back injuries no real pattern of carelessness
developed.
10/1/78 to
No pattern from three losses. It does appear like
a serious auto accident with many payments for
medical bills. Someone else may have been liable
and subrogation should be pursued.
1/1/79 to 1/1/80
It now appears that once or twice a year someone is
getting a dog bite. This may be a city inspector.
In that case a repellent can of spray should be
carried to avoid these types of injuries.
1/1/80 to 1/1/81
We are now seeing more and more claims of foreign
bodies in eye. Safety glasses should be worn by
any person doing work under a vehicle, riding
lawn mowers or any other job where flying particles
could get into one's eye. While these have all been
minor a continuation will lead to a serious eye
injury.
1/1/8~ to 1/1/82
More and more lifting injuries are occurring. Training
should be given to all personnel in proper lifting
techniques.
1982 Loss Projection
The City of Mound should have about 12 claims. Ten (10) of these claims
should be less than $100 each. The other two (2) should be less than
$2,000 each. There should be no serious losses this year.
Therefore you should pay out of City funds about $500. The insurance
company should pay about $3,500. Your total Workers Compensation
loss payments for 1982 should be about $4,000 assuming no serious
losses.
Analysis of Experience Modifier
The experience modifier is a function of your losses compared to :hose
of an average city. It tells whether your standard premium will be
increased or decreased depending on whether you are better or worse
than the "average".
I am enclosing a copy of this year's experience rating form (Exhibit
III) which shows on page 2 a 1.19 experience modifier. This means the
City of Mound is 19% worse as compared to the "average". There are
several problems. First the losses as reported on the experience
rating form under column (5) are not the same as s,,mmarized by me in
Exhibit I. This means the rating bureau has either received or re-
corded improper information or that the loss summary information sheets
I received from the insurance companies in June of 1982, were different
than the reports of July, 1981, sent to the rating bureau. While this
seems a likely occurrence a closer look reveals that the report of
3uly, 1980, is in agreement with the runs of June, 1982. It would
mean the rating bureau reports would be correct in 1980, go up in
1981 and back down to the 1980 figures in 1982. This does not seem
reasonable.
vWhen one further analyzes what this means to the City of Mound in ~
financial terms the magnitude becomes clear. For purposes of dis-]
cussion let's assume that the City of Mound pays $30,000 of standard /
unmodified workers compensation premium every year. While we know/
this not to be true it is close enough on the iow side to render J
alid conclusions. ~
me The first thing we need to look at is had the rating bureau used the ~
loss figures as reported what would have been the modifier. Exhibit
shows it would have been 1.08. This represents an 11 point improve- nt 6~ a $3,300 decrease in premiums paid.
There are other circumstances that should be considered. There are
two (2) workers compensation cases that are the responsibility of
a third party and therefore has subrogation. For some reason the
insurance company has held open large reserves even though another
carrier is handling. Assuming these cases can result in no payment
by the work comp carrier Exhibit V shows those results. This exhibit
assumes that the losses as the rating bureau has them is correct and
no other changes could be done. Since losses over $2,000 are put
into the analysis at something less than their full value I have used
those less values in subtracting out the subrogation losses. Exhibit V
then shows a reduction in the experience modifier to 1.01 or a savings
of 18 points. This means a cash savings of $5,400 this year. However
since these reserves are in the analysis for three (3) years the total
'savings should be $16,200.
What would have occurred had the City paid all losses under $100 for
the last five (5) years? Exhibit VI shows what those losses would have
been by policy period. Assuming no other changes and the rating
bureau records as being correct Exhibit VII shows us that had the City
paid these losses their experience modifier would be 1.16 instead of
1.19. This would result in a $900 savings this year and $2,700 over
three (3) years. While these are not exact because three (3) year
figures would have to include paid losses for years not available in
this analysis it is a fair representation.
Lastly, it is necessary to see what would happen had the City paid
all losses under $100, the subrogation cases had been removed and the
losses been accurately reported to the rating bureau. Exhibit VIII
shows the results of these extractions. The experience modifier of
.90 is 29 points better than the 1.19 on Exhibit III. This means an
$8,700 decrease in cash payments for this year alone. This added to
$5,400 improvements for the last two (2) years shows that a $19,500
savings is possible through working on correcting all situations
related to the experience modifier.
Executive Summary
This section will pull together all of the recommendations which I
feel are important and some additional recommendations which have
not been explored prior to this time:
1) Obtain a working relation with the Occupational Medicine Clinic
for back and strain cases.
2)
Where individuals are involved in lifting have someone (Occu-
pational Medicine Clinic, for example) give training demonstra-
tions on proper lifting techniques.
3) Review the position of Kenneth Block to ascertain if safety
glasses should be required of the position.
4) Repellents should be obtained and use required for those that
could be subject to dog bite problems. These could be inspectors.
5)
Safety glasses should be made mandatory for all persons subject
to positions, mechanics, etc. where they could get dirt, steel,
etc. in the eye.
6) A formal Risk Management Policy Statement should be written.
7) A formal Loss Control and Loss Prevention statement should be
written.
8) Continue to work with the Insurance Company to have the subro-
gation cases concluded favorably on behalf of the City.
9)
Once those have been resolved to have the experience modifier
refigured by the rating bureau and any credit for the three (3)
years returned to the City.
10) To work with the Insurance Companies and the rating bureau to
have the losses properly verified and reported.
11) The City of Mound should continue to pay all Workers' Compensation
claims of $100 or less.
12)
Once a year at least someone should meet with the insurance
company and review all claim reserves they have established.
Not only should the accuracy of the reserves be questioned
but also future handling procedures.
· sz~oIE~o ~R~ q~Im poesnoelp pue u~:t~
oq KoIiod e qone ~eq~ oiqeeIApe ozo~oaoq~ eI ~I ~'uoI~u~e
~znoo ~zom pue ~zom ~UtAI~O~Z ~a~ s~s~o ~s~q~ '~seo ~lneznd
~IIO~ q~Im dn ~m~ ~q~ ~oo~qns ~ s~m ~pn~s sIq~ o~ p~I~Z ~ON
Exhibit I
Su-~m_ary of Losses
City of Mound
Year
10/76 to 10/77
10/77 to 10/78
10/78 to 1/79
1/79 to 1/80
1/80 to 1/81
# Claims
13
14
3
14
11
Paid Reserve
513 $ 1,000
$1,789 -0-
$ 275
$23,000
Subro auto
accident
$19,087
One Swanson ran over
by car
$16,202 Subro
$15,501
3 police officers
No paid claims over $100
1 paid claim over $100 (1103)
1 paid claim over $100
5 Paid claims over $100
5 paid claims over $100
1/81 to 1/82 7 $2,146 $ 550 3 paid claims over $100
U~der ~2,000
10/76 to 77 $1,513
10/77 to 78 $1,789
10/78 to 1/79 $ 20
1/79 to 1/80 $2,899
1/80 to 1/81 $ 449
1/81 to 1/82 $2,696
Exhibit II
Over $2,000
on a per claim basis
--0--
--0--
$23,255
One loss
$16,202
One loss
$ 5,387
One loss
$ 5,356
One loss
$ 4,309
One loss
--0--
o~
~ m
10/1/77 co 10/1/78
10/1/78 to 1/1/79
1/1/79 to 1/1/80
1/1/80 co 1/1/81
10/1/77 to 10/1/78
10/1/78 to 1/1/79
1/1/79 to 1/1/80
1/1/80 to 1/1/81
* Estimate
Exhibit IV
Losses As Reported
$1,789
286
2,901
449
$5,425 Under $2,000
--0--
$7,419 ($23,000)
7,000 * ($19,087)
9~691 ($15,501 - 2 cases)
$24,116
$29,541
Actual Expected
$29,541 $25,026
52,025 52,025
3t335 1~368
$84,901 $78,419
$84,901
$78,419 = 1.08
Exhibit V
Losses Minus Subrogation Cases
$37,865 Actual Reported Losses
- 7,419 Johnson Auto Accident
- 6~500 * Swanson Auto Accident
$23,946 Actual Losses
+ 52,025
+ 3,335
$79,306 · $78,419 = 1.01 Mod
1.19
- 1.01
.18
X
$30,000
.18
$ 5,400 Savings each year
or
$16,200 Savings for three years
* Estimate
Exhibit VI
Losses Under $100
10/1/76 to 10/1/77
10/1/77 to 10/1/78
10/1/78 to 1/1/79
1/1/79 to 1/1/80
1/1/8o to 111/81
1/1/81 to 1/1/82
502
508
2o
296
18o
144
$1,650
Exhibit VII
Losses Under $100 Paid By City
$37,865 Actual Reported Losses
- 1~650
$36,215
+ 52,025
+ 3~335
$91,575 · $78,419 = 1.16 Mod
X
$30,000
.03
$ 900 Savings each year
or
$ 2,700 Savings for three years
Exhibit VIII
Losses Properly Handled
1) All cases below $100 paid by City
2) All subrogation cases receive proper credit
3) No mitigation of 1980 cases
10/1/77 to 10/1/78
10/1/78 to 1/1/79
1/1/79 to 1/1/80
1/1/80 to l/1/81
$ 1,103
--0--
$ 2,589
$ 4,024
$ 4,000
$ 3,500
$15,.216
$52,025
$ 3,335
$70~576
$78,416
Tharalson case discounted
Kraft case discounted
Bostrom case discounted
(Probably less)
.90
*Estimate
CITY of MOUND
July 16, 1982
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
Sometime ago we discussed getting me some help in getting a handle on the
City's role in the Downtown Redevelopment Program.
Enclosed is a resume and proposal agreement from Mr. David Hozza who,
think, could really help me.
I woUld appreciate your reactions and thoughts about Mr. Hozza and the
approach he has laid out as a first step.
JE:fc
TI-lIE I-IOZZA A$$OCIATI:::$, INC.
LEAGUE OF: MINNESOTA CITIES BUILDING
183 UNIVERSITY AVENUE EAST
ST. PAUL. hklNNESOTA 55101
May 17, 1
612-228-0168
Mr. Don Elam
City Manager
City of Mound
City Hall
5341 Maywood Drive
Mound, Minnesota 5536~
Dear Don:
Per our conversation, I would like to meet with you and your
associates to discuss what service my firm might be to Mound
in defining and initiating work on downtown development .op-
portunities. Generally as I understand the situation, the
initial development process needs to get started. This would
include getting the appropritate legal, financial and govern-
metal mechanisms in place, organizing the business community
to be able to participate as partners in the process, and
providing the appropriate structure, mechanisms and safe-
guards for all parties concerned. All of this should be ac-
complished before any commitments are made to any particular
developers, owners or users.
I would Imagine that this would involve discussions/inter-
views with local business people, property owners and other
potentially-interested parties as well as discussions/nego-
tiations with DNR, Hennepin County (roads) and others. Once
this is accomplished, different forms of innovative financing
and ownership can be explored to meet the needs of this par-
ticular situation.
If it ls agreeable wlth your Mayor, Council and yourself, I
would propose assisting you in this initial stage. Generally
in situations like this, I simply charge an hourly plus ex-
penses, with an upset figure set by the cltent. This permits
the client to make the decisions for ultimate participants in
the process unencumbered with a particular consultant. I can
come in, help you set-up the structure and process, and then
leave it to you and the others to take the project where you
wish.
For your information, I have included a resume and a descrip-
tion of the firm, which now is in the ~rocess of being up-
dated, given our recent move. If you have any questions or
there is any other information I may provide you, please do
not hesitate to call.
Thank you.
~Slneerely yours
David H. Hozza
President
DAVID H. HOZZA l-~rch 1, 1981
David Herbert Hozza
342 NO. Mississippi River Blvd.
St. Paul, Minnesota 55104
Home:
Married:
612-645-7561
Patricia M. Cole, M.D.
Age: 36
Birthdate:
Birthplace:
February 6, 1945
St. Paul, Minnesota
Health: Excellent
Education
Grade School:
Junior High:
Senior High:
College:
Grad. School:
Post Graduate:
Hendricks & Riverview, St. Paul, Minnesota
Roosevelt, St. Paul
Humboldt, St. Paul (graduated, 1963)
Carleton College, Northfield, Minnesota (graduated, I967)
Major: Government and International Relations
Minor: History and Economics
University of North Carolina, Chapel Hill, N.C. (grad., 1969)
Department of City and Regional Planning
Master of Regional Planning
Areas of concentration:
Environmental Planning
Housing
Intergovernmental Relations
Regional Planning
Social Policy Planning
College of St. Thomas, St. Paul, MN (graduated Dec., 1980
~A - Concentrating in private sector management)
MIT, Cambridge, Mass., Sloan School of Management
Urban Executive Program~ 1976
Work Experience:
Summers:
1960-63
1964
1965-66
1967
1968
Full Time Employment:
June, 1969-Aug., 1970
Aug., 1970-Oct., 1971
Oct., 1971-July, 1972
July, 1972-Jan., 1973
Jan., 1973-Dec., 1973
Dec., 1973-June, 1974
June, 1974-June, 1980
fan., 1981-present
YMCA Camp St. Croix
Construction
Senator Walter F. Mondale (also part-time during school year)
Community Planning and Design Associates, St. Paul
National Capitol Planning Commission, Washington, D.C.
Sa Paul HRA, Project Planner
Planning Office, University of Minn., City Planner
Housing Coordinator, Minnesota Student Association
Acting Planning Coordinator, St. Paul Planning Dept.
Assistant City Administrator, St. Paul City Ad. Offic~
Vice President, Northwest Associated Consultants
Councilman, St. Paul City Council
City Council President, 1975-76 & 1978-79
President, The Hozza Associates
Part Time Employment: Sept., 1971-1976
Instructor, University of Minnesota & North Hennepin Community College
Courses:
Housing & the Urban Environment
Housing Market Dynamics
Urban Problems
Techniques of Urban Planning
Community Faculty Member, Minnesota Metropolitan State University
July-Nov., 1980: Co-~nager, Congressman Vento's Congressional Campaign,,~.~/g/
David H. Hozza (cont.)
Present Activities
Board Member & Vice President of Planning, St. Paul Area ~.~CA
Past President, Board Member, Association of Metropolitan Municipalities
Member, Dayton Avenue Presbyterian Church
Recent Activities
Commissioner & Chairman, St. Paul Housing & Redevelopment Authority
Commissioner, Metropolitan Airports Commission
Member & Chairman,. Downtown People Mover Steering Committee
Chairman, Civic Center Authority Theater & Exhibition Hall Steering Committee
Board Member, League of Minnesota Cities
Member, City Council License, Finance & Legislation Committees
Member, Old Federal Court Building Committee
Member, American Society of Planning Officials
Commissioner, St. Paul Port Authority
Member, Transportation Advisory Board
Member, Negotiated Investment Strategy Team
Chairman & Board Member, St. Paul Downtown YMCA
Board Member, Como Zoological Society
Board Member, Minnesota Landmarks
Board Member, St. Paul Arts & Science Council
Commissioner, St. Paul Civic Center Authority
Professional Affiliate, Minnesota Society of Architects
Board Member, COMMAS
Elected Member of Ramsey Action Program (RAP)
Chairman, W. 7th Community Center
Treasurer, Legal Aid of Ramsey County
Planning Committee Chairman & Board Member, West 7th Street Association
Honors
Hamm Foundation Scholarship
President, Junior & Senior Classes, Humboldt High School
Governor, YMCA Hi-Y Youth & Government
President, Governor's Council on Youth
Senator, Carleton College Student Association
Proctor, Carleton College Men's Dorm
Director, Carleton Leadership Training Program
Treasurer, Carleton College Men's League
Varsity Football & Hockey, both Humboldt & Carleton
President, Planners' Forum at the University of North Carolina
U.S. Public Health Service Environmental Fellow
1977 St. Paul Jaycees Outstanding Young Person of St. Paul
and Distinguished Service Award
TI.Il::: I.-IOZZA ASSOCIATES
342 N. MlSSlS$1PPl RIV!::::R BOULI~VARD ,, ..qT. PAUL, HINNI:::SOTA 55104
o 612-645-7561
The Hozza Associates (THA) was organized to assist firms, individuals, units
of government and other organizations in the planning, decision-making and im-
plementation process° ~hatever the problem, THA is prepared to assist the client
through the process. THA specializes in dealing with state, metropolitan and
local government° Project and issues planning and management are THA's focus.
The Hozza Associates is based on the education and experience of David Hozzao
Hozza brings to the firm 15 years of experience in state and local government,
as well as experience in planning, development, management, teaching, small
business and health care.
David Hozza, president of THA, graduated from Carleton (BA, '67) in government
and economics, the University of North Carolina (MRP, '69) in city and regional
planning, and the College of St. Thomas (~A, '80) in business and management.
He has served on the St. Paul City Council for 6 years, 3 as president, and as
chairman of the Housing and Redevelopment Authority. He has been president of
the Association of Metropolitan Municipalities and on the board of the League
of Minnesota Cities, as well as numerous other boards and commissions, He has
taught at the University of Minnesota, Minnesota ~etropolitan University and
North Hennepin Community College in urban issues, housing, community development
and planning. He has extensive experience in strategic planning, project and
issue management and lobbying.
iIi FtT T R..%
ITEM A
CITY of MOUND
July 16, 1982
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
Enclosed is a memo from the City Attorney with direction to the Council on
the Anderson suit status.
My recommendation based on the facts is that we ought to seek the best
negotiated settlement possible of the special assessment total of $7920.00.
JE:fc
WURST, CARROLL ~ PEARSON
Mr. Jon Elam
Page 2
June 16, 1982
least the amount of the assessment. The progression of market
value over the years would show that if you used either the 1979
or the 1980 values as determined by the County assessor, i.eo
$31,600 or $39,500, the increase in 1981 after the streets were in-
stalled would be more than the $7,900.assessment levied against
Mrs. Anderson. Unfortunately it appears that the council acted
as a board of review and made a finding that the property had in-
creased or been benefited by the street improvement to the tune of
$7900, but when it came time to review the land values they came
around and reduced the value by $23,000 ($50,000 down to $27,000).
This places the City in a very embarrassing position at this point
in trying to defend the benefit concept of the improvements. I am
not sure how to handle this because as I can't call the County
assessor, the plaintiff may very well do so. I was certainly not
aware that the City Council was making those dramatic reductions in
land evaluations, and if this is done on any scale it could put other
special assessments in jeopardy.
I am copying John Cameron and we may want to have a strategy meeting
to determine if we should try to negotiate a settlement of the
special assessment appeal or if we should just go on the basis of
John Janski's appraisals. We have to realize that John is coming
into the picture after the fact and that he is now trying to construct
a before and after valuation for the Anderson parcel. I wanted to
share this information with you because I now have a dilemma as to
how to handle the case. The County inspected and assessed the
property once in December, 1980 and in May of 1981, and both times
recommended to the council that the land was worth $50,000. I don't
know on what basis the land value was reduced to $27,000, but our
chances of sustaining the special assessment appeal are very much in
jeopardy if this information is presented to a court°
I have marked this legal and confidential and I do not want it in the
City files. It is a part of my work product and it may be something
that we will have to discuss with the City Council to see if they
want us to make some efforts to resolve or settle this problem in
lieu of this damaging evidence. Maybe you can be helpful to me by
finding out or informing me on what basis the council reduced the
land values to $23,000. Please review, think about it, and give me
a call.
Ver~ truly yours,
Curtis A. Pearson
City Attorney
CAP:ms
Enclosure
cc: Mr. John Cameron
A,THOMAS WURST
GERALI~ T. CARROLL
CURTIS A. PEARSON
'EHOHAS F. UNDERWOOD
ALBERT F'AULCONER ]~
JAMES D. LARSON
LAW OFFICES
WURST, CARROLL & PEARSON
M~NNEAPOL~S,M~NNESOT^ SS.~Oa
June 21, 1982
T[~' L£ pHO N E:
(6121 338-89~
Mr. Jon Elam, City Manager
City of Mound
5341 Maywood Road
Mound, Minnesota 55364
Re '. Lagoon Park
Dear Jon:
Pursuant to our conversations about Lagoon Park, I asked
Tom Underwood to take a fresh look at the problem. I am enclosing
herewith his memorandum to me under date of June 17, 1982. I
went back and checked some of our old opinions, and I find that
the same question and the same answers were given in 1974 and in
1975. I am enclosing c6pies of those two opinions. Jon, I have
written a number of other opinions on park problems, commons,
and other similar items and I am not sure if Leonard kept a
separate file for those opinions or what he did. I think you
can see from the March 20, 1974, letter and Mr. Underwood's
letter to me of June 17 that the proposed land exQhange is impos-
sible without court action~ ~nd-W~-are-~°t sure'what'the result
'~uld be if the_ City and the~proPertY owner tried to go to court.
I hope this is helpfUl to you in your handling of this parcel.
CAP:ih
Enclosures
Sincerely, /~
~urtis A. Pearson,
City Attorney
dedicator constitutes a breach of trust and a violation of the statute imposing
the trust in such cases. Therefore, as stated above, the city n~st first
institute vacation proceedings to relieve itself of its public trust. According
to Etzler, upon vacation of the area for park purposes, the title of the
dedicator no longer re~m~_ns subject to the easement which has thereby terminated,
and the municipality is left without title of any kind whatever. Accordingly,
nothing ~uld remain for the municipality to sell or otherwise dispose of.
It is ~apparent from the foregoing cases that the proposed ]~nd exchange
is doommd unless the city can somehow establish title to the park. The ideal
solution would be to obtain a quit clm~m deed from tha underlying fee owrmr.
Dua to the age of the plat, however, it is unlikely that the dedicators are now
living. If the dedicators are deceased, the law of descent of real property
in Minnesota provides that title vx~ald be now vested in the dedicator's heirs
or davisees, as the case may be. In such event, the likelihood of obtaining
marketable title by deed is practically hopeless.
The alternative to a deed ~uld be an adjudication by the District Court
that the city has fee title to the park. There is no assurance that such an
adjudication could be obtained.
LAW OFFICES
L[FEVERE, LEFLER, HAMILTON AND PEARSON
Mr. Donald Ulrick
Page 2
March 20, 1974
the conveyance would result in the property owner's inability to
sell or transfer that land when he sold his houseQ In other words,
we could very easily be-fouling up his title to t~e point where
he would not have a marketable title to sell to someone else in
the future. I don't see that the City of Mound should be required
to incur legal expenses to check.abstracts and determine histori-
cally the manner in which city property was acquired, unless and
until the city attorney is directed to do so by the city council.
In the situation with Lagoon Park, I was not aware until the meeting
of March 12 that there was a proposal to give land or to trade land
to the property owner nor was I aware that this land was a part of
a vacated street, nor am I aware to this date as to any restrictions
which may apply to the land which the vacated street was added to
nor the method under which the city obtained its rights..
Real estate lawyers examining title would undoubtedly raise questions
if there was any implication in the record title that the land had
been used for park purposes. Under M.S.A. 601.11, subdivision 7,
we have the following wording:
"(7) Any city or village may receive, by grant, gift,
devise, or bequest, and take charge of, invest, and
administer, free from taxation, in accordance with
the terms of the trust, real or personal property,
or both, for the benefit of any .... public park,
~]~cated in or within ten miles of such city or village.
..... provided that any such city shall with the
approval of the district court of the county wherein
such city or village is located, sell, lease, or
otherwise dispose of freed of the provisions of such
trust any such tract, lot, parcel, reserve, block or
subdivision of the planned park or any such city or
village embraced within the area described in such
~gran~,gift, devise or bequest when any such tract,
lot, parcel, reserve, block or subdivision of the
platted part of any such city or village shall be
found to be unfit for the uses and purposes expressed
in any such grant, gift, devise or bequest."
There are a number of cases in the State of Minnesota involving an
interpretation of this section for city park purposes. In the case
of Etzler vs. Mondale (1963), 266 Minn. 353, 123 N.W. 2nd 603, the
court indicated that when property is conveyed or devised to a
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
June 24,.1982
Ned Podany
6165 Sinclair Road
Mound, Mn. 55364
Dear Ned;
Enclosed are a couple of letters regarding the park land from Our City
attorney.
I would like you to read them over and let me know your thoughts.
My next step would appear to be setting up a vacation proceeding for
the park land we want to trade to you. The problem is that as the letters
point out a quick claim deed convey's the city interest but we would need
District Court approval to convey the interest of those ~ho originally
platted the park in 1910.
That may-be time consuming and costly, but in order to give you some land
to have t~tle to and to be able to mortgage,'i't may be imperative that it be
done.
I hope I;:dealt with your water/sewer bill to your satisfaction.
Sincerely yours,
Jon Elam
City Manager
July 16, 1982
ITEM C
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
TO: CITY COUNCIL
FROM: CITY MANAGER
Enclosed is a letter from Mr. Peterson who did not waste any time in
writing, following the Council rejection of his variance application
the other evening.
He has now offered to sell the lot to the City; we could then resell
it to the adjacent neighbors; or we could buy it and keep it (something
I Would not support).
The real reason I have it on this section of the Agenda is to get
Curt's view on Mr. Peterson's legal standing when filing a suit
against the City for turning down his undersized lot variance.
Curt, this is your cue.
JE:fc
Plat of Survey
for Hussman Investment Company
in Lots 4 and 5, Block 36, Wych~ood
Hennepin County, F~tnnesdta
Certificate of Survey:
I hereby certify, t.bat this is a
true snd correct representation of a survey of the boundaries of Lot 4
and the Easterly 20 feet of Lot 5, Block 36, k~ch~'ood, and the location
of all ex/sting buildings, if any, thereon. It does not purport to
show other improvements or encroachments. For purposes of this survey,
the "Easterly 20 feet" has been assumed to m~an the Easterly 20 feet as
measured along the Southerly and Northerly lines of said Lot 5.
Scale: 1" = 30'
Date :
o : Iron ~rker
Alvin R. P~hder Reg. No.13295
L~-nd Su~-eyor snd Planner
Long Lake, .~innesot~
10-6-80
ED
o
0
liT'Il
CD
Page 17
82_.. o~ loG,
Il
0 .,~..
II
'",,4,,,4
0 I
'/
ETON
~D
TN$ block
This block '
4o, ...~ ~s aN marsh
ROAD'
24
I0 2
-y
17
~AFTON R~l~
MANCHE~.
31
This block is oll morsh
;. ;
CUMBERLAND
-
LANARK
ROAD
CITY OF MOUND
GENERAL RECEIPT'
12753
Fund Objec! Program Div. Amount
FORM ~(.). 4
May 18, 1982
CITY of MOUND
5341 MAYWOOD ROAD
MOUND, MINNESOTA 55364
(612) 472-1155
Mr. & Mrs. Bruce Heuszel
3005 Devon
Mound, MN. 55364
Dear Mr. & Mrs. Heuszel:
Enclosed is the'Quit Claim Deed for the property you purchased last
September. We finally got thru all the red tape and got this
finalized. Also enclosed 'is a copy of the. Purchase Agreement.
We do not have a tax stat.ement for this piece of property because
it was just dlvded and given a new PID number. That will be forth-
coming.
All you have to do now is take the Quit Claim Deed to the Courthouse
and file it.
Thank you for your patience and understanding.
Sincerely,
Jon Elam
City Manager
JE:fc
enc.
(..'o,,:!, oi' · .Hennep i ~ ....................
o~. tni~ ....................... !.~..th ............................... ~ q .................. ~.r. ....................................................... , l~....~.~...,
..................................... .~.~.t~.~...~.~k].!.~. ........................................................ within and lot ~o.~ Co~n~, per,~ona~l~ appear~i
............................ Le.~.9 b.t on...k.I.nd].&a ........................................... and ........... ~.Q.O....~. I.~ ~...-..;. ...................................................................
to ~tc perso,~ll~ /c~r,., who, ~in~ eac~ b~l ~ dul~ ~wor~ ........................... did .~o.~1 ~ha~ ~he;] ~re r~pec~i~,el~
~he.....~!X~.E .............. ~ and the ............ ~.J..l,Y...._.~.O.~a.~.E ........................................... o~ t]~ eot~ora~{o~ named i~ the
forc~oin~ i~t.~lr~tm, e~.t, and that ~he $~a~ a~xc~ ~ sa.~. in~trt,~nt ~ th.~ ~r~rar~ teal q raid corpnrafk~n,
~ ................. ~i.~....~aunai.l ......................... and za~ ........................ LeJ.ghLan..Li~dlan ............................................................... and
.............. Jon...E.lam ...................................................... acg~wled~ed $at~ i~n~tt~nt to bt tltt freo act an~
eo~o~'a
Francene ~. Clark~ City Clerk ~o~P~ .... ~:2~2~.LL~.:..~.2~...:cc.~:.~n~,
Hound, Binn.
~ ~-~M~-..-....,-~-.