Loading...
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 $32.86 per day. Over a weekend, the earnings for you would even be greater. I feel we can offer you good service at a highly competitive price. Our bank is locally owned and we employ ten residents from the' city of Mound. Our customer base has a large percentage of Mound residents. Thank you for yOur interest in us and we are looking forward to the opportunity to serve your needs. If you have any questiOns, please call me. Vice President MEMBER OF THE FEDERAL DEPOSIT INSURANCE CORPORATION i I I I I I I I I I I I CITY OF MOUND, MINNESOTA FINANCIAL STATEMENTS DECEMBER 31, 1981 I I I I I i I$ ! I I I I I I I I 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 I I I I I® I I I I I I I 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 62 63 63 64 67 67 I., I I I I I I I IO ! I I i ! I I I ! SECTION I INTRODUCTORY SECTION I I I I I I I I I$ I I' I I I lilt ( '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 I I I ! I I I I ! i® ! GMHt o (~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. ! I Type s 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 I I 300 48,045 1,525 180,000 $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. I $ 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. ! ! Special Revenue Funds 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 ! ! I I I I I ! I I ! I I I I I. I 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 ! 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. ! ! ! I I I I I I i I I I ! I I 13 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. I 14 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 $19,466,964 There are a number of limitations and restrictions contained in the various bond indentures° The City is in compliance with all significant limitations and restric- tions except as noted in the following paragraph: I i I ! ! I I$ I I ! I I I I ! I 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: 19 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 $10,700. I I I I I I I I$ I I I I I I I I I 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 ! I I I I I I I I I I I I I i 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 23 24 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 I I I I I I I I I i I I I i I 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 I ! CITY OF MOUND, MINNESOTA SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUNP BALANCES 27 I I I I I i I I I I I I I I 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 I I I I I I I 10 I I I I I I I I 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 3O 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 I I I I I I I I I I I I I I I I 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- I ! I I I i I I I I I I ! I i I 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 I I I I I I I IO 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 I I® 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 ! I I I I I I I I I I I I ! I I I I I, 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 4O 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) I I ! I I I i I ! I I i I ! I I 1981 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 I I I I I I I I ! I i I I I ! ! I I 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 ! ! 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 I I I I I I IO ! I I I I I I , ! 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 THIS PAGE LEFT BLANK INTENTIONALLY I I I I I I I I I I I I I I 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~ Ig'3 9Z0'9I ~ Z6'E 6gg'6g 0g'g 000'09 90'9 000'09 IZ'Z 9Z0~9g ~ g0'gI 6gg~6g 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~' 9~'0I £oe'gz ~ 69'0I Og'ZZ 9Zg'~9g g~'gZ 00'00I 6LI'LgZ~ 00'00I soIeS 5o ~unomv sails ~o 0961 ZOZ '69I~ ~unomV I961 po~saa 'I Kzmnu~£ s~u!ua~a ([ O~ON ooS) ~uom~sn[p~ po!aod ao!~~ s~uom~sn[p~ oaosoq 'I KaenueF s~uIuaeo omoou! I~aOuoo o~,ao~su~ §u!~aod0 sao~su~a~ oao~oq omoouI pun~ snoou~IlOOS!N ~soao~uI OnU~AS/ aOq~0 omo~u! ~u!~aodo SOO!AaOS I~n2oma~uoo aoq~0 ~UOM o~u~uo2u!~m pu~ sa!~doM ~DuMlnsuI suo!~D!unmmoD S~D!AI~S so!Iddns osuodxo ~u!~aodo ~!~oad ssoa9 plos spoo~ 5o ~soD s~imS - s~nu~A~M SONINMVM GMNIVIZM ~Nna MOnOi~ V~OSZNNIN '~NflON ~0 %IIO ZAIIV%IV~NO3 ! ! I I I ! I ! IO I i I I I ! I I 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 ! I I I I I I i I I I I I I I 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~ I I io I I I I I I lO I I I I I I ! I I 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 I I I® 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 I I I I ! I I I I I I i I ',. 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- $4.O90,676 I I I I I I I i I$ I ! I I I I I I I 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- ! ! .I I I ! I I I$ I I I ! ! I I I I 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 $224,896 59 6O THIS PAGE LEFT BLANK INTENTIONALLY I i ! I I I I I I I$ I I I I I I I I I SECTION III STATISTICAL SECTION ! ! I I I I I I I1 i I I I I I I I 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 I I I I I I I I I 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 66 THIS PAGE LEFT BLANK INTENTIONALLY I I. i$ I I I I I I I$ I I I I I I I I 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~-..-....,-~-.