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Home My WebLink About1980 Audit Report 12 ~ "'1~ venue, Expenditures, and Changes ce - ~~i~~f~ and Actual 13 :l ~(.J-:JJ:::;/~_;'"' ~ -.--; s: { Sheet 14 lt of Revenues, Expenditures, and Balance 15 nds: Sheet 16 t of Revenues, Expenditures, and Balances 17 3heet 18 - of Revenues, Expenses, and led Earnings 19 of Changes in Financial position 20 Sheet 21 nt of Revenues, Expenses, and ~d Earnings 22 lt of Changes in Financial position 23 :_ntenance Fund: Sheet 24 It of Revenues, Expenses, and .d Earnings 25 t of Changes in Financial position 26 <ed Assets 27 -\ [ ~ments 28 1 Supplementary Schedules 33 Indebtedness 34 Expenditures 35 ets 36 .:: /(~ :-j~"'_ 'j '-~ r' .,"- I .' , ,) :'.. .. e . ~ (::;1 '.. " _" r~ .:3- ~. ,/~::,"". , " 3'/ ¡-:\ I I I I CITY OF ST. JOSEPH MAYOR, CITY COUNCIL MEMBERS AND CITY CLERK I Bio For the Year Ended December 31, 19~ I Mayor Hugo B. Weyrens I City Council Members I Herman Schneider Donald Reber Steven Dehler I Michael Husen City Clerk I Robert G. Johnson I I I . - -1- . MARLIN J. BOECKMANN Certified Public Accountant I . 4065 82nd Avenue North MEMBER: I Minneapolis, Minnesota 55443 American Institute o[C.P.A. 's Minnesota Society I o[C.P.A. 's I To the Honorable City Council City of St. Joseph St. Joseph, Minnesota .-('.~ n.' :. I We have examined the balance sheet of the various funds and the state- I ment of general long-term debt group of accounts of the Ci~ of St. Joseph, St. Joseph, Minnesota for the year ended December 31, 19~. o Our examination was made in accordance with generally accepted auditing standards and accord- ingly included such tests of the accounting records and such other auditing I procedures as we considered necessary in the circumstances, except that we did not examine the Statement of General Fixed Assets for the reason stated in the following paragraph. I Because the city does not maintain fixed asset records which provide complete accounting control over quantities and costs of all equipment, it was impracticable to audit the accompanying Statement of General Fixed I Assets and we express no opinion thereon. Also, under generally accepted accounting principles, depreciation is recorded on tangible long-lived assets of proprietary funds. The city's administration has informed us that deprec- I iation has not been taken on the Water Funds and Plant Operation and Main- tenance Fund's tangible long-lived assets. The effects of this departure from generally accepted accounting principles on the accompanying financial I statements have not been determined. Generally accepted accounting principles also require comparison of General Fund and Special Revenue Fund actual revenues and expenditures to a formal I budget. A part of the General Fund activity was not formally budgeted, as described in note IF to the Financial Statements. I In our opinion, except for the Statement of General Fixed Assets and non- depreciation of proprietary fixed assets referred to above, the aforemen- tioned financial statements present fairly the finapcial position of the - various funds and general long-term debt group of acc~~~ts of the city of St. Joseph, St. Joseph, Minnesota, at December 31, 19~ in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Minneapolis, Minnesota £-L£~,~ June .., 1981> MARLIN J. BOECKMANN, C.P.A. Ic( ! -2- I -I J I I I I I 'I -I ('j') o;:¡ «) ltJ LtJLtJ C\I 21£: I ~~ -CD C/Jf'.. Z...... _C\I à":'F> -I f-.~ ~ " S~ 0 coJ: c') Q. I >< 0 CO I I I . I I CITY OF ST. JOSEPH GENERAL FUND I BALANCE SHEET ;~ ", December 31, 19~ I , ASSETS Cash J. -' ).-..~ f./'-·l} t' I Certificates of Deposit /'/',1/0 Interest Receivable ,':.-:. /):;/ Accounts Receivable '" .1/ ' Taxes Receivable - Delinquent ;:" -I'~ tI I f ' , ! Due from 1979 Alley Improvements ¿.,B?L Due from Wastewater Treatment Plant Upgrad:" '"_ r ,.- J <~: I Que from 19,75 S~dewalk IIT\ProyeIl'!e,nt .. . .~~' I ~...'.", r- ::]~l"-I".("'. .~,. ",~,/,"~.- -"'.~' .-~'. ~'...,'. t/-.!4' '-. ~ .~~------ - TOTAL ASSETS ~ /,:; <0 / ~/~~ ~ ~----_._- I LIABILITIES AND FUND BALANCE Liabilities: C I Accounts Payable '}; :2-ff,-;-::3.!i. Due to Special Assessments /2,· ':~.,! , ,.-- . -- - -~ ~-> I TOTAL LIABILITIES ,L .._'/~} !j Fund Balance: . ,- - Appropriated: ,;, Joint Operating Fire ;--. - Street Maintenance :' ~f,'.,~~,:¡ Police ~ '. ..... " ~ Unappropriated ~,., ?- {~ .' ! /: ,- .-- --~ TOTAL FUND BALANCE -, . 3 (, ~/7 / TOTAL LIABILITIES AND FUND BALANCE -" ....' . ~ ~. ',,-::- . ~- ·1. The notes to the financial statements are an integral part of this statement. -4- I I I CITY OF ST. JOSEPH GENERAL FUND STATEMENT OF CHANGES IN FUND BALANCE For the Year Ended December 31, 19#1 C?c> I -.. .1 I 1: Revenue and Other Sources ;1/ 3fc>:;)] /..,°l/ I Expenditures and Other Uses ' ,~".,..-.,: NET INCREASE(1:)~f IN FUND BALANCE 1, 9«'~' I FUND BALANCE, January 1 :- :" .' jí17- I FUND BALANCE, December 31 ,1 .),,~' f:, 1(0 " '.' "/ -:J /~ -~--_. -- --- . .~__ L__ _ _. I ~ . or I . The notes to the financial statements are an integral part of this statement. -5- -, /¡ I I CITY OF ST. JOSEPH GENERAL FUND /~ :--t (' -.; <~ ,.'-' STATEMENT OF REVENUES-.Æ'f!~H;'\!fED AND ACTUAL For the Year Ended December 31, 19n. [ðc? Actual Over (Under) -:--~~~~ Budgeted Actual Budget ~Jt TAXES: --~k , / General Property Tax è'J" "\ -, ") r " 7 / .., ',- ,-" ! I LICENSES AND PERMITS: Business Licenses and Permits ~. Non-Business Licenses and Permits TOTAL LICENSES AND PERMITS ) -) .) -'. ,'} ,", ..--, INTERGOVERNMENTAL REVENUE: State Grants: Local Government Aid I Homestead Credit Operating Fire ~, "-- '"\:-? Police '/ Machinery Aid ( TOTAL INTERGOVERNMENTAL REVENUE ! , "1.5~0 'j ì ::. ,-.., '-- - ~--- --~--~ CHARGES FOR SERVICES: Sanitation i .',:'. (/..?J~ Recreation Assessment Search ~,~ . f ~""""----""",,~---""~ TOTAL CHARGES FOR SERVICES -, / 1¡d/! Ii-, 'it / ~:.... . ---- FINES AND FORFEITS: County Court Police Department 2-- ß ~~. TOTAL FINES AND FORFEITS :-;"---:J'?? ~ ,->~----.--- - --- -- - The notes to the financial statements are an integral part of this statement. v -6- CITY OF ST. JOSEPH GENERAL FUND STATEMENT OF REVENUES-~MA~~ AND ACTUAL f( . P _-~~~ ~-~--._ For the Year Ended DècemJ::¡"érrrc31, 197;9- H' (CONTINUED) Actual Over (Under) Budgeted Actual Budget MISCELLANEOUS REVENUES: ~ Interest > i.~ Rents Assessments / ' ~ Shade Tree Program Refunds rJ Township Share of Joint Fire Miscellaneous fl_/) TOTAL MISCELLANEOUS REVENUES C' ,~ ,:ö .: '} ( . ~ r I . TOTAL REVENUES > '7 !~".,;'- 7 "/ /~ <.~ , ' ~ ,'... - ,--~' ,~ , OTHER SOURCES: Transfers from Other Funds: 1>978> 'Bond <Emprovement -Fund .,- TOTAL OTHER SOURCES <,,~'-- . -, .~Î _~)-l') TOTAL REVENUE AND OTHER SOURCES ,'~) 'f.' {.:! ;~ ."'; !.~ /1 -: 07/ " - . , ..' . The notes to the financial statements are an integral part of this statement. '/ -7- . . ,l~ "'v'JJ' CITY OF ST. JOSEPH GENERAL FUND STATEMENT OF EXPENDITURES-~BÐ AND ACTUAL <;'<" JO. J~'-~~ ~ - '-.[ ~ . ~--~; ?~~ ~-; :.,.-þ For the Year Ended Decerñbèr :Ü,19:]¡,~:),", Actual -,.-,,," Over (Under) ':,. Budgeted Actual Budget . ": -;? GENERAL GOVERNMENT: ... Mayor and Council~ Salaries ¡; -") ~ t;' ,j 'S ;; . /- School, Travel, Supplies, and Other Elections & Voter Registra+ I'" - Salaries /\ , . -'} ~¡ Supplies '·3,r ..,' , , . If Finance - , Municipal Clerk- . Salaries . /:~I '3 .... Retirement Contributions -~:: . ) ." ~-~, ~.:: (<'" ~ -/ .>.~ -' Insurance ~ ,'/} , l ! /.) Supplies . <'"- >-] ," '> c, ~ :.1 Telephone ~ð (í ' - .' -~ , ' . . ...... Repairs and Maintenance ..-; / ) , ¡ School ":"J j't) -~~,ð ..,-, Accounting Services , /, r:' , II ó.~, .,-~ Audit -' " ::: <:-~: Capital Outlay , /, 0tÞ.er Miscellaneous "'" ,-, .-:":' '-.~---I .--; .:;.,- . Treasurer -, Salaries I! _~-:'\ /' r-) ~t~ Miscellaneous r ~ :: . ~~' -/ Assessor " -. Salaries ' . Other Miscellaneous ~ '-~ .: IS -"J Planning & Zoning~CQr-renb Expendit:ures"c", I, ~. L" í J " ! , Legal " F Attorney Fees /lr(, h' r) ::: '2 ; .) ~~ Publications Engineering Fees c' r--. -,!/J _:; , "',':.,) ',: 4'- Forester-Shade Tree Program ,. .-7.. Ç!~, Emergency Services ,-- } ~-. General Government Buildinge·· City Hall ' ') J ...~ ") Maintenance Shop -. "; 'j , ~ , ..- J I TOTAL GENERAL GOVERNMENT -- Þ l~', .'!-"" "'. , . u PUBLIC SAFETY: Police Protection- Salaries ::"/;-/\}' .' .-,1 ~f <' ,:':) 1',' ; _",Insurance .- 3/·:!· '1,7< <. ') ::~ I /~ 'Gas, Oil, Service , l.r L- r .~,~t: '.' .-" , ~ The notes to the financial statements are an integral part of this " statement. /Î' -8- " , :-. { ! "{ .;' ! CITY OF ST. JOSEPH GENERAL FUND STATEMENT OF EXPENDITURES-B~~MAT~Ð AND ACTUAL 0~~~-~-,~ .-::..:->-;-:--r--. For the Year Ended Deceñû5e'r 3Ì, ~- i919: Actual (CON~INUED>, Over, (Ùhder)' , Budgeted Actual Budget - Attorney Fees ....T· <~ i?7 Telephone > /1--1 f Ii ~ Reservists ,i) :X,! :-, f~ti_!,-,_...) ..,-~ /, (_'8 n) Clothing Allowance Repairs and Maintenance , q~:' Supplies ~ , ~, 5C,',,;,, .' ., ~/.::> . i -' t -, . Retirement Contributions " ~ ~ ""I) Capital' Outlay " ! I ~:, I ; _ .')f, ~- ~- . -.-.- , , \. ~ r- ~~-/ ~ ~ ,_ . / '. -""'r,- State :Aid Refund-------· .'; . ,.~ " " , <,. ':" .'-.~-_. "'...... ~ '" ~ ~.r'J. -, '>'''';'-- ! Mísce'llaneous ~--,---- " /~ ./ / Fire protection·-- State Aid S ¡ ç,(ç, ~: I ~/,/}'.'êO /] I .:; fj2~ ~-- I z.. ~?_~ ~) . Insurance ~) ¡..- ! Meetings¡¡é'brills 2-1'170 ? I '/r-.7 I;> Pension Contributions / I 2-tJ¿> t ~ ~l r~·".:: ~ l!/t;{~ ' } ..- t,. f, . Convention~Conference> Salaries ì!'\'~Z, ,!,,' ,,'!. Fires è.-I '1- (.6' 'l !!, ./ 3..... 7.- }i~^a_t, ::,'" ¿,,:; 'í/ ./ ,/"r, ". I t ,III,;> ~ t 1_1/¡~ ~upplies ') '1J~ 91 r¿ :'~ ,ð~;.·-7 Capital Outlay I (.JI? ¿, ~ 1 'I r^>, ~:/. ~-.. þ~/ ~- Repairs and Maintenance I I. 0 If , ¡. C.--' ;',";"-; 0tner Miscellaneous 5';>- ;{ ,Šç< Animal Control - Supplies 1{.,o 52-I ç , l' ; .-~ ) TOTAL PUBLIC SAFETY IZS '1'/8 ;~_~~:~' / !)(fJ ¡ r/ q (:;:... .:2-4J (I 't t/f;l -- . E .(, _ " I ¡, STREETS AND HIGHWAYS: Streets and Alleys- I .~ Salaries "-:1 1'-,-' -1 ? 7, ,"'7;>!_. "" r-- . Insurance ,_ (~.o" ~ '-, , $.nðs"-;: ;:.., -J .'c~ (~ ·-~1 _-:__, ~~ -) ";!.I'_!.!L'.' .,,~~_,~I'_ .--- '.·,:!~:r,- -." 'j.' ---~'. 7- : .~; -'~~ ';~~~ z..', f! 17 : ~ ,';' Retirement Contributions i.-" . Supplies /~;t/,??[e ¡/, "T3 í"~/ -: J ,-', ).-:" : Repairs and Maintenance /.: " ~'J r; .,~} "~)J , . J , ~.' "'-, " ) Capital Outlay .' . .: ~) ;. J J ';-;0 _'J, :' r /"..-'-; Street Sweeping ..., _..--, Street Lighting - " I, l, !) "! Power and Light II I .-, oj) " , .~f ,~\ '. -;).~- , :"', ,;', y ", ..- ----- - 1. ,c'Z (. ( 't_tp TOTAL STREETS AND HIGHWAYS - '~, , :j -j., . , ~;:.~ .;--" ~- I· 0....< SANITATION AND WASTE REMOVAL: Refuse Collection & Disposal- Collection Servjce n ~,-:.) ? '7 I ,; ..' c .),)G S~S'..!: ... '- . ,- .-:" "'/J ,) ~her, - The notes to the financial statements are an integral part of this .-"- statement. -9- ¡/ ~ - -t' , y~ ,-- CITY OF ST. JOSEPH GENERAL FUND STATEMENT OF EXPENDITURES'-ES~M1\'!.PEÐ AND ACTUAL For the Year Ended Decetilbeic'3ì~,ci9~'¿U Actual (CONTINUED) Over (Under) Budgeted Actual Budge,t Weed Eradication ~, C-häm~~F~ s,uppliesq"~Labor -, -' ! ~, c_j ( ,- ~ ~. _____~1:.-;a " <-"- <"- f/' .- . ------~-~~ / TOTAL SANITATION AND , ~) , ' '.- WASTE REMOVAL /; ?_ <J, ~~ j ~ "- -.-j ....."'7 ~ ¡-.. \.. "j /,.J -~~'- RECREATION: Recreation Activities and - Faci Ii ties ..-, Swim Program /,.1,77 ;: , ~) . ' , , ..¿.! I?; Salaries Ji II ~ ... --_.-.-~ '\ <j ~ j ;.--7,{-- ...'- ~- : . Supplies"J)tn-Sttrûrrce~,es ¿'" (::' .?~) :~\ ..-:," ~'-_. 2-?~ Ball Park & Skating Rink /,:'}!ic>' 77.3 -:? ;.//- ....~ Hockey Rink oc., ,) ~. 1/;.\'...., .. . ' ~ ¡ c _- t2~1;1f,~f1c~". j', ~. -:~~':;~ :; ~ò ~.l!::~ ( .~;t( '::- ) 7- '--,!-:' Parks and Playground .- .' '.J -' Insurance ?_ I ;'~;' ",) ....) ~ ~"\ . ,,'" ?~r~: ;¡ Supplies '&'--l1ai:Z;t~~~ncEjì ,~..;.:;- () , ""...-,t. ~- ,.r . ,- .:~r~ ,I.' fr¡ ,- Le_ _ ~_ .~ __~ _-"__~~_~~ ~~ -? ::~ .. ~g~~.F. ían,.~!~f~ht~'~--- ~/J r\ ~~.. .' ,...~! _~ ;: ." " '..' <' _ ,_ U'L- :3-;:0 --.-- --. ;\ TOTAL RECREATION I <~~ .' ,_'J ,-, ~-) .~ ~/¡ {-: 5: .t~Lf ~--' :" WASTEWATER TREATMENT PLANT: .Æ .j En<J4ffe~ ¡.. ;::; Repair and Maintenance '1-/G:--tJo ;;. I ~.,.~.:' ,~~ -~~-----_.. --~--~--~--- TOTAL WASTEWATER TREATMENT ~) ,-~ PLANT :2 /'; /) 2, ~-:o Z·~ ~ ~'.~_ _~_~r_ _ __ MISCELLANEOUS: J I Senior Volunteer Program /,') g. 8 (:::) ~'/'f <) ,'j\' /'" () ~...4:.-':'~l'i -Ao-;:>(!j~~l'On ~..l1iaee.~:Mm~::; . " , ¿ , .'}o TOTAL MISCELLANEOUS ,11 þfL~ < " ? t./~ 1') f, 7Z F!> "_,.", ,,,Oíj,, .J -. ~: TOTAL EXPENDITURES .~ ,. ,-~- - .¿. </:/. - ~;:~ ~~ :~/ --(;;-0 :' OTHER USES: Transfers to other funds Wa~d' ':e-) y,,'.: 't5,~ - " - ~ ~l'., .' _, ,_~~ _', \ /-; -~- ,'} Millstream Park I' _ _.~ -> '/9, c Wastewater Treatment Plant -í Plant Operation and Mainter>,,', '-f~"'Z'}1 013(:" 'ì ç-..;-' i';'- ~--+--Î'I!7 -" ----- ,/ II~, ltll . /j)' / .: )-. TOTAL EXPENDITURES AND --- - -----~.- - J' OTHER USES - - ·_:::'t· --~- --:-- ~.~-L~-~i:~ The notes to the financial statements are an integral part of this statement. -10- /.' /IIJ->'/ I I CITY OF ST. JOSEPH SPECIAL REVENUE FUNDS BALANCE SHEET . December 31, 19~YjJ "" '" Federal Revenue Sharing ASSETS Cash ! D, 5'S Certificates of Deposit /,~' --=:- ').':' Interest Receivable . -; ..} Entitlements Receivable - ' TOTAL ASSETS ~ ,,¡ ! " . .,___._____ _'õ"__ _.~ LIABILITIES AND FUND BALANCE Fund Balance - Unappropriated TOTAL LIABILITIES AND FUND BALANCE The notes to the financial statements are an integral part of this statement. -11- " I CITY OF ST. JOSEPH -- SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE For the Year Ended December 31, 1919 ~. . Federal Revenue Sharing -~( --~-. '-.,"- ...~_:.. /, REVENUES -=. _. l- U.S. Treasury r- '-. r:-. f :~. .,-, Interest ,-,,' " _." TOTAL REVENUES l ' - ~--- - --- EXPENDITURES Advisory Service '-:{ :? " Publication "1.-... ~ .->. "" '~ ,~ ' I :) " , .SeÍÜör~Volunteer';:cRr4')~: ' (, :,' Capital Outlay: ;¡;~~ \ Buildings ,~~ " ~ Equipment ,-. TOTAL EXPENDITURES r; }:: , ;;;~! i,,:o .' NET INCREASE IN FUND BALANCE DURING , THE YEAR "7 "':':' ".--"/ i ,.'- , , r ; ,,,"\ :' 'J <J; 0' .- , FUND BALANCE, January 1 ..-, .-. ~~ .... ! FUND BALANCE, December 31 J 31, I^ '¡:' .. ~ ! ~ . -..- '- -. . - . , The notes to the financial statements are an integral part of this statement. -12- : CITY OF ST. JOSEPH SPECIAL REVENUE FUNDS -- STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE- Eß~Ð AND ACTUAL "'--¡-_~,_;f~:-.1. ,;". ',"',: - '.-~. For the Ýear Ended December 31, 19"l~ é?, /''y Actual .~ ' Over . (Under) Budgeted Actual Budget REVENUES: U.S. Treasury Interest 9-->/'':"\ ~______o_~ TOTAL REVENUES .-, ~. ". ~ ,-"). -. - .... . j, ~: /- ..; / , EXPENDITURES: Advisory Service .~ - /-' Publications . ' , .' <;. , - . Sen i-Qr~Vcr:lunte'&r' Program _. -, -, Capital Outlay(-: .,: - ./. Î1iind Buildings Equipment TOTAL EXPENDITURES ,c \ , -' <""~ ..., ; /7// ) ----~-- --- - (~~: '. " '/' ,/¿~;-J NET INCREASiií~~UND'-'- BALANCE DURING THE YEAR: j~ (l2.._·1 -"'/) ; ~ " / .'-~> I t." J r· . / - -----~~ - ,t f~ .'~ ''''', ) --, :('~. ! j' i' : ~'-. . . , ----~ FUND BALANCE, January 1 -^ . FUND BALANCE, December 31 ::;' ~~< ., ~ oj r The notes to the financial statements are an integral part of this statement. -13- CITY OF ST. JOSEPH CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET December 31, 19:Z~9~ ,0 Water Treat- Millstream ment Plant Park Upgrading Total ASSETS ..,. Cash Q.- J-~_ cr ' ;; ¡.- 7- .I <~~-:/ Certificates of Deposit f I ,/ :': /, I,L/o'" Interest Receivable /1 Due from Other Governmental Units ......----.':,.,:ð' --.. ~-; - ---------- TOTAL ASSETS , LIABILITIES AND FUND BALANCE Liabilities: Accounts Payable Due to Other Funds~Geheral " , - ~ ..~- - -._~--------... ,-. / TOTAL LIABILITIES -- .-:> .~ s- l~'; ~~ / F'und'CC'Balance' " ,. -- Lj t~ -,. l/t ....,~.=~ .-~----~ ---,-----< TOTAL LIABILITIES AND FUND . ....' /, C~, <¡~-;-~ ! BALANCE " -~ ---~--- --~ ----_.~ .- - ------ ..--~-~-- ~- , .. ,. I ., .-. The notes to the financial statements are an integral part of this statement. -14-' . /, .'. Park upgrading Total -'';;' REVENUES t -..- . I-n'ter-gQvernmen,t-al~'Rêvenues U..S...'-'Grant. ç>" Z!= ,.., , Stat.~6ra:nt TGtal' :Intergövernmenta'];:.c:Revenue Othez:>Revenues ~ Interest ''I'~~:k1;~ Re~e4 - . '\ -: C? "-""~ , j TOTAL REVENUES OTHER SOURCES Transfers from General Revenue L L··:? 1/' j -/ t _d_ .' , ; P //'i," TOTAL REVENUES AND OTHER SOURCES " P.~ " ,; ~.-~ ~ EXPENDITURES ConstruGÈion Cost Eng ineeri"ilg Equipment Rental ~ .-- --~ Itighting, & < suppJ."ii:es Off ~ther Miscellaneous f, -- ~, '~-'--",=~ - ... TOTAL EXPENDITURES >------------- ,.., ~~ cJ ...... c NET (DECREASE) IN FUND BALANCE - FUND BALANCE, January 1 ~~ .-, FUND BALANCE, December 31 ~~------- ,--- -~ The notes to the financial statements are an integral part of this statement. -15-, ;;.i~ .C \.~ \ , ~ ~;j; <; .:.-..j Y-4 I ., " I ':. ," '-'- \fj :¡.. I r-t ~r- '<..-¡ '-.. "-- ;') \'¡ (~; '" \" i \J ",,- --:1 ro ç-f) -, \ -~\ ~ -'~ '-, .;) \1)" '. .µ ¡,->~ ~.. )."'~ 'S\ ,~ I 0 .-\..... . , "-..} -. .....f.\ \ ç: . I 8 f,\ ,. 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JOSEPH ENTERPRISE FUNDS COMBINING BALANCE SHEET December 31, 1979'] Plant Operation Water and Maintenance Total ,v;(~ Fund Fund _l~Z~~~~:-~ ~ 1979 ,..... ASSETS Current Assets: Cash , -., '.-1-, .~- ., " --~_\ ~o " , $ 4,758 ' , Certificates of Deposi':' / 1/, .~ i~-.. '~J ~ --~.) :'.J,. /", .') 24,840 Accounts Receivable " '~-', ~... - ;' r¡ ::. " 17 ,644 Interest Receivable ~ .>-~~ 140 , .-~--~----~~.~ Total Current Assets :~~ / ' --~. "7-::-( ¢ /, ';' ":/7 ',"'- $ 47,382 -" Fixed Assets: Land "'.... .-.,-:.1 I '" d " '.',' $ 7,277 ! " Treatment Plant & Lines "7 ~o ~ #>:1. ."'-) . ,- - .... '-:....<,,:')/f-' 723,812 ~ :. Machinery and Equipmer~ >' ' ! '" " l.¿! ì'/., t""?D·7 65,249 0 . " Construction in ProgrES~:~____ 2 I 1/:" .-' 2,417 Total Fixed Assets / ~;. ~') -~ I' .--. ,. ... ~ F(6?/ ;.-- I'.? $798,755 -~.~------ TOTAL ASSETS 1. :? / ... !' /' .. .' r-" ') ~ . --- ,-- ;~ ~ .......¡ $846,137 -~ ').' J .' "\ ; LIABILITIES, CONTRIBUTIONS ...,' AND RETAINED EARNINGS Current Liabilities: Accounts Payable ¡ .... . c-.-' /': ' ;. $ 4,645 Contribution from Special Assessments ' .) .' .-'!.. J '-; 611,562 - ~ ~~ ' '-, " Retained Earnings, .,-" _l> /'?.. ! ' .. "', /"-: ' ,~'-j /~) 'J~ Unreserved 229,930 ~-_..-_. .--~ ----~~-- ._~ .. ~' TOTAL LIABILITIES, CONT- RIBUTIONS & RETAINED -, "',.. . .. . "1 :--~ ' "' "',-:::'-6 ~,_~: ~ ~_- ,_~' .-_-1 EARNINGS '___~~_____'~~7~ _~ '\ $846,137 _ -. ------ -~~. . The notes to the financial statements are an integral part of this statement. -18-' , '{ ,\ rh - )'~ p 'I''' I :-~~:f" I CITY OF ST. JOSEPH ENTERPRISE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS I For the Year Ended December 31, 1913' >:'1,') I Plant Operation , Water and Maintenance'IPtal _ ' Fund Fund { 9 t3c"::; 1979 ..--~"'-~,~ I I '" REVENUES ° " Sales & Rental Charges . , ' ',\, >,'} ".," ..:':\ $ 33,059 Service and Permits ~ Q';'-; !)ö ,f, orl 5,758 I '.L'~~ËbA~smen:t& Operation Cost Share '" , .... ,') .~:'.' - 16,230 Interest ','>"1':? !L~J·;' 2,569 I Ø1$ê~ Miscellaneous , ':"' ~; " 0, .'-:> , ""j r 1,247 TOTAL REVENUES __~.~~.' , -,'c¡~~, 2,",'} _. 0' Jí/t, $ 58,863. I EXP~:~:;ies ¿.. .~' OJ ~:>'; ,') ~. ~ ~ :1(' $ 20,159 Power, Pumping, Heat and, , " ,_ I. ' 3,-" L1.ght ",,' ,,', Cf tt'1/ 9 262 Repairs and Maintenance ? ",'- ;-' ,', '"Í' 6: 553 Sales Tax !' ,,~ I :;'Í' 561 I Supplies .' , '- ~ ~~ , ¡ ',-i ,', , " 8,548 Hospitalization],>,»,· c. ""r :.:." 7 C ,,"~ , 5~.,i 477 Insurance, . ,C', ,." ' , ! ,,'" " 3,808 PCA Tests j) , ) , 840 I Filtration 'í 7B c,':" 839 ° '0' ) Ret1.rement Contr1.but1.ons " , c¡ ? Z. .., ,/ ,;,., 2,021 _c , _',':~__. Water Thaw 1,050 I I"n"spec~ion Fees '-,í¡;/ '//7 1,075 Lightn1.ngDamage 1,066 ~~lJ~~ Mi scellaneous ,~H) "i ! , ',I" / ,'" 7 7:., 3,882 - / ~ TOTAL EXPENSES} ,/, ,;' ! :: 'í! ::::~ Z- $ 60,141 NET INCOME (LOSS) ., :': ',"/1:'",' . ';,'- $ (1,278) TRANSFERS FROM (TO) OTHER FUNDS / .' , ,'~ " 164 RETAINED EARNINGS, January 1 ,'.; "'," , û;:g , -. _..-~,_,.;1 ,r " 231,044 RETAINED EARNINGS, December 31·J. ,"- ~/ i/;',.;J~_?_ ,:'0", 0,,/ $229,930- , ' ~ The notes to the financial statements are an integral part of this statement. -19- .. I I CITY OF ST. JOSEPH ENTERPRISE FUNDS COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION I For the Year Ended December 31, 1979 " I Plant Operation Water and Maintenance 1tàl Fund Fund "-·~¥w 1979 j<7 r?2-- l SOURCES OF FINANCIAL RESOURCES .. --.. ' .~ . '. ..~.. .. Operation Net Income (Los s ) for the , - ~ -~þ, ,.; "."". "'. ' " ... Year -') ;,'"':> < - $ ( 102) Add: Items not requiring Current outlay of resources - Loss on Disposal of Equipment 1,603 ---~---- . ._-, -----.-- Total Resources Provided by .!: 2-..3,..:11_:) Operations -.' -, -' .. ' , $ 1,501 - 1 Transfers from Other Funds v ~ ,- f. ,,£!J 164 ,", f --_.~ / ] TOTAL RESOURCES PROVIDED BY ¿¡ ! /\ r::-, :~ ,.....,. ALL SOURCES " .- *ì ..-:( ?3: ~~ t? ,] $ 1,665 I USE OF FINANCIAL RESOURCES Operations ¡; Net Loss for the Year -' :: $ 1,176 , -~-'--'-- ~- I Total Resources Used by ì i Operations I $ 1,176 Acquisition of Fixed Assets l~ ; ,-? ä J~ ! ;:C~ 12,415 I '1 ') -. - . - --- - --- ----- -. .---~ ~------ - -..- '" >.-,,' TOTAL USES OF FINANCIAL RESOURCES ~ :-~ .- .- ---, ."",.') .t' ~., t t:) $ 13,591 '- ~ ---.--- I NET INCREASE (DECREASE) IN '; ~10RKING CAPITAL ~) ? '? .' , " , $(ll,926L .. I COMPONENT ELEMENTS OF INCREASE (DECREASE) IN WORKING CAPITAL Cash .. ' . $(25,434) " " , - Certificates of Deposit . ," /) ; )E?J /') .'~ I ;t. /1 ::) 10,840 L'''h 1 Accounts Receivable ;; .-... -:::: '-:' 6, ...-.... ," 1,294 --- -) . D€f-lá~n~xeg~eii'Vahl€ Interest Receivable ;'1' ,/J (32) , ....--' I 1,406 Accounts Payable ,. " ,." .....-, " 'c. o ~-J ' "'.,)-\ / - NET INCREASE (DECREASE) IN ; , " ) I ,~' ' - ,; WORKING CAPITAL " ~7 ~i ¿'. / ~S} ',. ~"'>~- - -~-~ _._---~.- < 't. The notes to the financial statements are an integral part of this -¥, statement. -20-, /' I I I , - I ~ i Qì I ro «) Lf) Lf)Lf) N z¡:::' I '5' ==~ "LO (/) ['-. Z ~"'-.. ~N :::<::: ,~ .. (9 I F -- « .. S~ - ¿,. 0 COT n- CL I X I 0 CO II I I . I~ --- I I CITY OF ST. JOSEPH WATER FUND I COMPARATIVE BALANCE SHEET December 31, 19~ -:>-, -.) I Year Ended December 31 '. ,.-t.~$9- 1979 , . ~..- -, :.', ...] I ASSETS Current Assets: t' ? Ei, /, $ Cash 3,827 Certificates of Deposit ' ¿/ "'tl (') 16,130 -' -" '>~ I Accounts Receivable B) 3"r( 5,320 Interest Receivable løll 91 ------------~ I Total Current Assets ¿ ..?/} ;:»- {> $ 25,368 .-_~-c--o=-.____.~~ ""."-_., ' Fixed Assets: -I -F ...':) .." '?-.i· Land t- ~.~ -- ~ $ 2,336 I Water Treatment Plant and Lines ?/~(?/ -' ~-) <) 280,190 Machinery and Equipment . ,,",--- 7.. 51,193 j }. -r:, / ß 8- $333,719 I Total Fixed Assets ~ "--.- / 3 ::-y 2), 2-1 '(' TOTAL ASSETS '-, $359,087 I LIABILITIES, CONTRIBUTIONS & RETAINED EARNINGS I Current Liabilities: <: Accounts Payable z.. I ¿~::~ .~~ $ 2,024 Contributions from Special Assess ¿.' CJ, t..-:},~-' ~]' I ments ~' {,--- 219,952 Retained Earnings, Unreserved _¿_~_(: :' /~t t_1 137,111 I TOTAL LIABILITIES, CONTRIBUTIONS ?, { -9 <1/ 7 AND RETAINED EARNINGS ~ .?':" .:.}-~~p $359,087 -~-';j .-.~:W' I . --.'-:, I The notes to the financial statements are an integral part of this statement. -21- I '-I CITY OF ST. JOSEPH WATER FUND COMPARATIVE STATEMENT OF REVENUES, EXPENSES, - AND CHANGES IN RETAINED EARNINGS For the Year Ended Dece~ber 31, 1979, " >l Ye~J: .E.nct..ed December 31 __c~/ flJP..--. 1979 REVENUES.".".,;, "") Sales / -:!l/O'ó>, $ 21,038 Service and Permits .'! 197.7 5,498 Interest r· ?7' 1,952 I 0~ Miscellaneous __m_.::,',!?G., 1,247 J ,,,._, .... TOTAL REVENUES ~'_..~~_/,:/ t~o' $ 29,735 ,I EXPENSES .,' Salaries . ! 2, ¡'.'> U $ 11,323 I Retirement Contributions /, S!e ; 1,301 powe:, Pumpin~, and Heating for Wells, 319~~/ 3,452 RepaJ..r and MaJ..ntenance "2, '$'ê, 3,021 Sales Tax ! ~'"f 561 I Supplies 1 ,;.~/ 3,969 Hospitalization ..:r"'~"""""' ',~ )' <:,C 477 Insurance~'<'ß..o' . ',";~:' 1,051 I Filtration ..?7B 839 Water Thaw ,-- 1,050 Inspection Fee 't.frz.. 945 I Lightning Damage - 1,066 ~ Miscellaneous ,"__~_:J~ 782 TOTAL EXPENSES / " ':;, !' $ 29,837 I NET INCOME (LOSS) - -----~--~. ' $ (l02) TRANSFERS FROM OTHER FUNDS - 102 RETAINED EARNINGS, January I .J3 '1L~/ / 13 7 , III RETAINED EARNINGS, December 31 )I/}~fr'~,-; $137,111 i j;. f The notes to the financial statements are an integral part of this sta tement. v -22- ' ~ 1 CITY OF ST. JOSEPH WATER FUND '1 COMPARATIVE STATEMENT OF CHANGES IN FINANCIAL POSITION For the Year Ended Decemh~r 31, In}; ø i,) '1 ) Year Ended December 31 I "Ie D 1979 ; ,- SOURCES OF FINANCIAL RESOURCES .~ I Operations j Net Income (Loss) for the Year ,~ .-, ?.. ~~~ $ ( 102) Add: Items not requiring current -'I Outlay of Resources Loss on Disposal of ÈquipmE0+ "- 1,603 .1 Total Resources Provided by ,. 4/::10 G'-:, Operations $ 1,501 < Transfers from Other Funds - - 102 I TOTAL RESOURCES PROVIDED BY ALL SOl" f.c £..il ,:;>¡ i}:~ $ 1,603 I USE OF FINANCIAL RESOURCES Acquisition of Fixed Assets .,. .- $ 11,595 ,,- .. TOTAL USES OF FINANCIAL RESOURCES r:-' ! ¡".... $ 11,595 ~--- - NET INCREASE (DECREASE) IN WORKING CAPITAL r .-,' $ (9,992) j / ~) COMPONENT ELEMENTS OF INCREASE (DECREJ¡S,Ei IN WORKING CAPITAL .I: ¡) Cash , .-., ; $(13,451) Certificates of Deposit ( I ·"~""-;ì 2,130 I ' r (v'-.:' Accounts Receivable .:~ I () -!- ../. (1,061) Interest Receivable -~¿ (81) Accounts Payable ' " 2,471 r--. ¿-: --~---........... r "J.' $ (9,992) NET INCREASE (DECREASE) IN WORKING C1, 1·¡~¡,~. J;__:__ -'''----------- The notes to the financial statements are an integral part of this statement. -23-, !. , I I CITY OF ST. JOSEPH PLANT OPERATION AND MAINTENANCE FUND COMPARATIVE BALANCE SHEET I December 31, 19"'<" I ~ Year Ended December 31 ,q~ 1979 ...-.t..._". I ASSETS Current Assets: Cash ~ 3; 1 r/¿:; $ 931 Certificates of Deposit /3,r)~?ö 8,710 '~I Accounts Receivable Lc C7 J ~'D 7 12,324 Interest Receivable 1(> D 49 Total Current Assets d.. -- $ 22,014 -_.-----.~._~-_.- Fixed Assets: Land .1( !,', ~$ !.!./ $ 4,941 Sewer Treatment Plant and Lines ",':', , I... Î 't 443,622 Machinery and Equipment ':'1 ?']~ 14,056 Construction in Progress -' ? J ,//'7 2,417 Total Fixed Assets !' :,' i'¡ "~'7/;; $465,036 ~------ TOTAL ASSETS -i:_:)~ J "?;-~} $487,050 LIABILITIES, CONTRIBUTIONS AND RETAINED EARNINGS Cur~Liabilities: Accounts Payable .,;;. II Î3~- $ 2,621 Contributions from Special Assessment~ --,/ <. ! ! ! /'1 391,610 -< '_ð ¡ _~ Retained Earnings, Unreserved . , .- .. "} 92,819 .-. .1 _. _ , _r .__ ___ __~__ __.' TOTAL LIABILITIES, CONTRIBUTIONS AND :/ t )':--.. :~). ! , $487,050 RETAINED EARNINGS ---=~-- -- ...~._[--, '. I "- The notes to the financial statements are an integral part of this statement. -24- .~ II - - CITY OF ST. JOSEPH PLANT OPERATION AND MAINTENANCE FUND - COMPARATIVE STATEMENT OF REVENUES, EXPENSES, '~,:,.- AND CHANGES IN RETAINED EARNINGS For the Year Ended December 31, 197'9 '-I - , Year Ended December 31 ~ (qz:o 1979 '. 1 ';.o.Z~<' REVENUES Sewer Rental Charges 1: / Ç} I ~r-_ .~~ ð $ 12,021 Operation Cost Share ""':")'- .,-, -:--,j(.~ 16,230 Service and Permits 7D 260 ,/ Taxes "and':Assessmen'ts f/: ',~ ,"." "", ¡ f9 ( Interest " 617 " - -- -~~ ,/"' TOTAL REVENUES ~¿ /~(.,}, ¿ù 7 $ 29,128 __ _ r~___~____~_ __ _ ~_ _ EXPENSES Salaries S /0/ q,? 'C':', $ 8,836 Power, Heat, and Light /Pf 17-r- 5,810 Supplies 3,2°7 4,579 Repair and Maintenance '.,.', 3,532 ':' í '.-.'" Insurance ,(VB 2,757 PCA Tests / : ! ¿1i_~~ 840 Retirement Contributions 72-2- 720 Il'l;Spe-Ction~e~ ......,.. ,~~ , o',/' Â:·1---~~ ~~ Miscellaneous !! '0-':;- 3f~~ - " TOTAL EXPENSES ¿ ., I r; :-/1/ $ 30,304 ,'~ I_I../'! { .Ã r . "'" --<.~ ~------- NET INCOME (LOSS) r !::' 0« $ (1,176) J '-- , TRANSFERS FROM OTHE~ FUNDS ~I :2--~. ~/ 62 RETAINED EARNINGS, January 1 ~;2-., ;:/:¡ 93,933 ,. RETAINED EARNINGS, December 31 ' ;' / Î ' , $ 92,819 ----------- '..,,,~ \ ,- The notes to the financial statements are an integral part of this statement. -25- CITY OF ST. JOSEPH PLANT OPERATION AND MAINTENANCE FUND COMPARATIVE STATEMENT OF CHANGES IN FINANCIAL POSITION For the Year Ended December 31, 19*~ ":"Year Ended December 31 " r J!l~ 1979 SOURCES OF FINANCIAL RESOURCES Operations :f Net Income for the Year ' :~._ .f} ",' .-.', $ é _..... - Add: Items not requiring current ' Outlay of Resources - 'L0s'S-on~D:tsp0s'a'¡ . of ,~Eq-aipment Total Resources Provided by Operations j : .E~" J,_~~- ~ $ 0 Transfers from Other Funds 5-/ 7 ~,,[/ 62 ;>----_...-~~- , --~-~ -.. TOTAL RESOURCES PROVIDED BY ALL SOURCES /;J /(;,r¿oC¡J. $ 62 USE OF FINANCIAL RESOURCES Operations Net Loss for the Year $ 1,176 Total Resources Used by Operations ~', b .' $ 1,176 Acquisition of Fixed Assets ~~!?c.,~2 820 ~- \.---- ! TOTAL USES OF FINANCIAL RESOURCES :?!?-S~: , . $ 1,996 NET INCREASE (DECREASE) IN WORKING CAPITAl- j ll.c! 7 ~- 0 $ (1,934) COMPONENT ELEMENTS OF INCREASE (DECREASE) IN WORKING CAPITAL Cash - :.!S! ~~7 $ ell, 983) , Àccounts Receivable (:.> ,._J) ;'7 2,355 CJ,' ;;,) Interest Receivable ~~ ! 49 ......-, . Certificates of Deposit '::~-! :'):-?~) 8,710 '} D.è~~Jl-t~-a~...:Re€e"i-~e fJ9'r Accounts Payable (l,065) NET INCREASE (DECREASE) IN WORKING CAPITAL ¿. l &.' ';;.7_/) $ (1,934) ,-.I - .'. '" , ,..- The notes to the financial statements are an integral part of this statement. -26- ,) ~ j../¡ 1.' " I' ~ (? ;,-" / "i:':._ I ~ I ~~ ,......,~ II CITY OF ST. JOSEPH STATEMENT OF GENERAL FIXED ASSETS December 31, 197~~'"','" I GENERAL FIXED ASSETS Land -~~h4_i.3'- ,i'~, fJEr!, Bui Idings-EI2~1~lWt~ ' ,~' . 88'1 Imp~ovements other than Buildings ,l-i~~'Í)¡ql 1',,~, 7/!ð, EquJ.pmentt>-4~$!,r~4 ~n:,,') S i , . . '~P~c-r6' 2', " If{ .'" ~ ConstructJ.on J.n Progress C;;-:-t::b-t,:' "., ',' :;"'-1 . L'hj:i~:', '\,V i1 /' " ,) TOTAL GENERAL FIXED ASSETS~i!i4Ø1' i~~:2 I, !/f,liJ INVESTMENT IN GENERAL FIXED ASSETS FROM: í'! .0>: .-) C:.) General Fund Revenue ~",~'<"'~'~ .~>-', "," ,'" - '''''A!.I.''' C;> '7>,., t/! / Special Assessments {.,',',;,'".,,'.:8,..,-9,,",.,9,.,'",'~)"'f,-',,',,'-¡',I',~, ¡) II",'" ,~, -- r¡ ". 'it' ' ð 0(') Rev~nue sha~ing i",:;fl?7~(~~¡i\ '" ":~ ,~\ CapJ. ta 1 Pro) ects :ili+Jj,~6.3i'4.$:¥¡ I~,-~i " ,'," 1,-,1 ,', ú ,__L~'· . ,~" TOTAL INVESTMENT IN GENERAL FIXED ASSETS _:':-'Z?F~JW¿i ' " ~ ~ The notes to the financial statements are an integral part of this statement. -27- CITY OF ST. JOSEPH NOTES TO FINANCIAL STATEMENTS As of December 31, 19Þ9 :\:. Note 1 - Summary of Significant Accounting Policies The accounting policies of the City of St. Joseph conform to generally accepted accounting principles applicable to governmental units, except as ~índicated in Note IE and IF below. The following is a summary of the significant accounting policies. A. Bases of Accounting: The modified accrual basis of accounting is followed for the general and special revenue funds. Under this method of accounting, revenues are recognized when received in cash, except for material or available revenues which are accrued to reflect revenues earned and available to fund operations for that period. Expenditures, other than accrued interest on general long-term debt are recorded at the time liabilities are incurred. The accrual basis of accounting is followed in the capital projects, special assessments, and proprietary funds. Under this method of accounting revenues are recognized when earned, and expenses are recorded as liabilities when incurred. B. Recognition of Property Taxes: The amount of uncollected property taxes for the City are immaterial. The delinquent amounts, except for an immaterial amount, are collectible so all delinquents are accrued at the end of each year. C. Cash and Temporary Investment: Cash balances from all funds are pooled and invested to the extent avail- able in certificates of deposit. Earnings from such investments were allocated to the funds on the basis of applicable cash balance participation by each of the funds. D. General Fixed Assets: General fixed asset purchases are recorded as expenditures in the various funds at the time of purchase. Such assets over $100 are capitalized at cost, or at appraisal if cost is not available, in the General Fixed Asset Group of Accounts. See Auditor's Report for non audit status of General Fixed Assets. E. Depreciation: Enterprise Funds - Generally accepted accounting principles require that depreciation be ;28- , , ~-" " CITY OF' ST. JOSEPH NOTES TO FINANCIAL STATEMENTS As of December 31, 197,~'\· " recognized on fixed assets, though the State Auditors report does not require depreciation on contributed fixed assets. No deprecia- tion has been recognized in these funds. Long-lived tangible assets costing over $100 are capitalized; a loss is charged to "Other Miscellaneous Expense" when the asset is retired or sold. General Fixed Assets - No depreciation has been provided on general fixed assets. F. Budgetary Data: The City Council adopted an annual budget for the annually approp- riated operations of the General Fund and for the Federal Revenue Sharing Fund. The ongoing appropriated operations (See Note 4) of the General Fund were not budgeted. Because both the annually appropriated and ongoing appropriated operations make up the General fund, the actual results for the ongoing appropriated activities were merged into the budgeted figures for the annually appropriated activities to make up the total budgeted figures presented in the General Fund financial statements. Note 2 - Long-Term Debt The long-term debt obligations outstanding and related maturities and interest rates are described in Supplementary Financial Information - Combined Schedule of Indebtedness. A. Special Assessment Bonds: Those bonds are recorded as a liability in the Special Assessment funds. The bonds are payable primarily from special assessments to be levied and collected for local improvements, and are backed by the full faith of the ci ty . B. Intrafund Payables: These are Special Assessment bonds that were purchased by other City of st. Joseph special assessment funds instead of by an outside source. At the end of 19~~ the following are the intrafund receivables and (payables)~ -29- :.\ /vt.l,}----" CITY OF ST. JOSEPH NOTES TO FINANCIAL STATEMENTS As of December 31, 191'9 '," -_< (~ --' _-~, )'J -,.2 ~J - >..,.':- .__~ ,,:) v-~""" f. .-r- , ~~_"" 2- _. /;;. (¡. ,. I.'....... j " . .". ".'< ... -'-- "~9~1 1965 1970 1973 1976 i:Sewer Street Water Water Street /, :;., ~::~).¿o, ,~-' : ".~: :-~_. <_,;.t-~")"'·' ~- ~' / ~ J ;:-. ? 0 c .'~ ,. ~ . _~~.-:; "> , ~~. ,I:; I (~..:.>-~~; ~-, ~~~~l~!~áJ;~ , ,;f-~f~~~~~~Q~_ ",~~~~o'~7~~' -~~-,:/-, ~; . , i / <:/y,yo\':; Ä / 1// I 'J' / /07 '7 '\ h... -....j ~! - ~-- ':.Y.- ,_ ~L:::. i ¡ 5 ? '...--:- o..-.() : ~ -;'~~-~>-:--~:~~~--·~.,l ~""_~__"'"=~ ~...~______~ .....-; '"- c. The citY.has ri6-gener¡H obHgation bonds outstanding. The special -~ assessment bonds'aescribed above are a primary oÞligatibn on the special a_~sessm,ent funds, but are backed by the full faith .of the city. ' "':-t:.;.~ _ ,~}/.~:?_..- ._. >"_.-~,._ <;:..~ .'""J >~_~.:";-'-'-¡"'L_' /l~. '--':~ ~',,.' Note ~ ~~~~nsion Plans City employees, with some minor exceptions such as students, must belong to the Public Employees Retirement Assoç,~ation (PERA). The total contribution to PERA and Social Security for 1919'was $1~il490. The Public Employees Retirement Association is state-wide and ari;'iri1fívidual city's portion of unfunded reserves is not available. The volunteer Firemen's Relief Fund is a pension plan financied by contri- butions from the state, city and st. Joseph Township. The city and Township are required to pay annually the excess of the increase in pension liability for the following year over the projected interest earnings and State contri- bution for the following year. In addition, the city and township are required to contribute to the plan an amount equal to the estimated year-end excess of liabilities over assets of the st. Joseph Firemen's Relief Association Pension Fund. The city's 191~ contribution requirement of $1,200 was made. , ., : _:...-~ - ~ :¡ Note 4 - Other Accounting Policies Applicable to the Various Funds The following notes explain accounting policies that relate to each fund individually and are not necessarily accounting policies for the whole city. A. General Fund There are four areas of activity within the General Fund for which special financing is provided on an ongoing basis. The spending from such special financing is restricted to those designated activities. These activities may have asset balances at year-end and the year-end balances so restricted for spending purposes are described in the General Fund Balance sheet as "Appropriated Fund Balance." These four areas of activity are: ~8;O,- 1-· / , CITY OF ST. JOSEPH NOTES TO FINANCIAL STATEMENTS As of December 31, 1979' Joint Operating Fire - The fund receives its revenue from the City of st. Joseph and St. Joseph Township, and funds are used for operating expenses for those areas. Joint Purchase Fire - The fund receives its revenues from the City of st. Joseph, St. Joseph Township, and the College of St. Benedict and funds are used for purchasing fire equipment. This fund has no balance at end of 19q-Ð. :;?i n Special Police - This fund's revenues come only from state aid and must be spent on policeman's retirement contributions (PERA) . Street Maintenance - Street Maintenance records receipts and spending for activities closely related to the Highways Division of the General Fund. Street Maintenance receives revenues from a special tax levy and from contributions for snow removal. The expenditures are limited to street maintenance, improvements, and machinery and equipment serving that purpose. The amount in the four funds above describe the extent to which General Fund resources are restricted to certain kinds of spending. The remainder of the fund balance is referred to as "Unappropriated Fund Balance," which represents the portion of the General Fund resources not so restricted. There are three funds that owe monies to the General Fund and are listed as "Due from...,"; the three funds are "Wastewater Treatment Plant Upgrading," "1975 Sidewalk Improvements," and "1979 Alley Improvements." The city's share of the "Wastewater Treatment Plant Upgrading" cost .:!r~~l:=:~n percent of the total cost (see Note 4C). The City has contributed $5,ß-l6 more than its ten percent share of accumulated costs at year end. The City also finqnf~§ the "1975 Sidewalk Improvement" and still has special assessments of $fi:2-4~ due to it. The General Fund paid the beginning expenses of the "1979 Alley Improvements" before the latter fund was set up, and,a recei:vable/payable was set up for those expenses paid. ,,~./ ,_r iF' -; < , , / '/ ~~__7 :---.~~_~ ,. 0 /"'.' . , ' I ". B. Special Revenue Funds The City received special revenues from "Federal Revenue Sharing" of significant amounts that are recorded outside of the general fund. C. Capital projects ,- --~ ./ The city had two capital projects in progress during 1979. In 1978, the Millstream Park Fund received a $26,000 State Grant to be matched by city funds, labor, or donations. The funds were spent to construct and develop Millstream Park. -ø1- ' .n ./1/:.,l';'-) CITY OF ST. JOSEPH NOTES TO FINANCIAL STATEMENTS As of December 31, 1979f'::' The Wastewater Treatment Plant Upgrading is a three step project to improve the sewer plant and lines. This fund is reimbursed for its expenses 75% from the Federal Government, 15% from the State Government, and 10% from the City. The project is currently in the second step with most of these expenditures being engineering costs. D. Special Assessments Special Assessment Funds utilize the accrual basis of accounting except for the interest income on assessments receivable that have not yet been received in cash or the offsetting interest expenses on bonds payable that have not yet been paid in cash. Special Assessment funds record their respective long-term debt, but do not record capital improvements. Such improvements are recorded in the General Fixed Asset Group of Accounts or in the Enterprise Funds. Revenues for the separate special assessment funds are derived from special assessment taxes levied against the benefitted property owners, Gen~ral Fund Contributions, revenues from other governments and investment revenues. Expenditures are for construction and repayment of principle and interest on outstanding debt. Special Assessment fund balances are classified according to that portion which is held for construction and that which is held to retire the debt. There was no construction in prog~~ss at December 31, 1979)') The entire fund balance at December 31, 19~'ls Fund Balance - Debt Service; the part of the Fund Balance that is dedicated to future debt retirement. -32- '-' t/ l'/lJ\< MARLIN J. BOECKMANN Certified Public Accountant 4065 82nd Avenue North MEMBER: Minneapolis, Minnesota 55443 American Institute of C.P, A. 's Minnesota Society ofC,P,A.'s COM MEN T S 'F ' , , , , . . . '- ~ " ~. city of St. Joseph St. Joseph, Minnesota ,,-- -' The audited financial statements of the city and its various special funds and our report thereon are presented in the preceding section of this report. The financial information presented hereinafter was derived from the accounting records tested by us as part of the auditing procedures followed in our examination of the aforementioned financial statements and, in our opinion, it is fairly presented in all material respects in relation to the financial statements taken as a whole; however, it is not necessary for a fair presentation of the financial position and results of operations of the city. /fa-.-L 4 .~ - Minneapolis, Minnesota June ~, 19$£1 ( MARLIN J. BOECIOiANN, C. P . A . - .3"3::" l '/- - /{/..... CITY OF ST. JOSEPH ENTERPRISE FUNDS SCHEDULE OF FIXED ASSETS For the Year Ended December 31, 197~ ' > :iIIo¡ 'Jan. 1 Addi- Deduc- . Dec. 31 Balance tions tions Balance WATER FUND Contributed Assets I Land $ 2,336 1> , 'f. .., ,--. -1 f -...} II , Buildings 280,190 ...1 -~_ -. ,-.. ~ l Machinery and Equipment 51,193 ' ~ 5 '~~~_ ,~? ("" r-¿ _c ,. TOTAL WATER FUND $333,719 r ~". . I'J ~ /,12'7, .-3Q) "-- --~~--,-- --.. '""'- PLANT OPERATION AND MAINTENANCE Contributed Assets , Land $ 4,941 J í ///l~t/ ! ',~ " Buildings 443,622 " ,-..::-. /- Machinery and Equipment 14,056 .. , ' ,> '.-,' < Construction Work in Progress 2,417 ,,' , ,~ .-, TOTAL PLANT OPERATION AND $465,036 t' .; ,~. I' -'. ~ "--." "' MAINTENANCE " " ALL ENTERPRISE FUNDS-TOTAL FIXED , , ASSETS $798,755 " , J' 3") .~. , '. ~, - " ¡~. ------,.~ v ,. ':--..:: -36- .' h, ~,..)'" " ~, / --.. cJ; ~ -- (1; .~) ¡ -~~ 2 v, -, -~. cO >--j \..... cv 1 (1) , Ë 0 :JJ <.--1 g ì ¿: i ~~ r---~ 3 :s ~ o c C) ~ ;-; ~ Ò H ü ,-,--( :) o ;::) '.V --' E"d ,-1\ "-' 0 0 "d E 1 ...L) ~ s::: , 0, @ Q) ~j :> o '-0 :1 ,---.! ,... <'\< ~Jj \;~':'- Ji ~ If\.; >;-,-; .. 5; ¡ III ~ ~-,. )J';:¡ ~ .J) I t ~J ~¡ .J '! \, '::, î '" 0 ....- - ~ ..... 8 ~- \0 If¡ ~\ ¡,) ~ . \ ..~ V ',- IJS ' ~, ~\ ¡ , ~-~.,. s:: \¡ I 0 , j 'r-! 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