HomeMy WebLinkAboutAnnual Audited Financial Report-1979 ANNUAL
AUDtTED FINANCIAL REPORT
r of the
t CITY MANAGER
of
BROOKLYN CENTER, MINNESOTA
For The Year Ended December 31, 1979
GERALD G. SPLINTER, CITY MANAGER
Prepared by
THE DEPARTMENT OF FINANCE
Paul W. Holmlund, Director
(Member of Municipal Finance Officers
Association of the United States and Canada)
I J
City of Brooklyn Center
ANNUAL FINANCIAL REPORT
For the Year Ended December 31, 1979
TABLE OF CONTENTS
Exhibit Page
Number Number
Listing of City Officials 1
Organization Chart 2
Location of City Properties 3
Letters of Transmittal 4-14
Certificate of Conformance 15
Financial Statements Section
Auditor's Report 16
Combined Financial Statements
Comparative Combined Balance Sheet-
All Fund Types and Account Groups
December 31, 1979 and 1978 1 17
Comparative Combined Statement of Revenues,
Expenditures and Changes in Fund Balances-
All Governmental Fund Types
For the Years Ended December 31, 1979 1978 2 18
Comparative Statement of Revenues Expenditures
and Changes in Fund Balance
Budget and Actual General Fund
For the Years Ended December 31, 1979 1978 3 19
Comparative Combined Statement of Revenues,
Expenses and Changes in Retained Earnings
or Fund Balance Enterprise Funds and
Non-Spendable Trust Funds
For the Years Ended December 31, 1979 1978 4 20
Comparative Combined Statement of Changes
in Financial Position All Proprietary Fund
Types
For the Years Ended December 31, 1979 1978 5 21
City af Braoklyn Center
ANNL7AL FINANCIAL REPORT
For the Year Ended December 31, 1979
TABLE OF CONTENTS
Exhibit Page
Number Number
Notes to Financial Statements
Note 1 All Funds 22, 23, 2�
25,,26
Note 2 All Funds Zg
Note 3 Municipal Liquor Fund 26
Note 4 P�ablic Utilities Fund 27, 28
Note 5 Public Utilities Fund 28, 29
Note 6 Special Assessment Funds 29
Note 7 Pension Plans and Pension Funds 29
Note 8 Investment Trust Fund 30
Note 9 Brooklyn Center Housing and
Redevelopment Authority 30
Note 10 Capital Projects Funds 30
Combinin� Financial Statements
General Fund Statements
Comparative Balance Sheet
D ecem ber 31, 197 9 and 197 8 6 31
Comparative Statement of Changes in
Fund B alance
For the Years Ended December 31, 1979 1978 7 32
Comparative Statement of Revenue, Appropriations
From Fund Balance, Expenditures, Encumbrances
and Transfers
For the Years Ended December 31, 1979 1978 8 33
Cit of Brookl n Center
Y Y
AN1�TiAL FIN�CIAL REPORT
For the Year Ended December 31, 1979
TABLE OF CONTENTS
Exhibit P �ge
Number Number
General Fund Statements (Continued)
Statement of Revenue-Budget and Actual-
Objective Classification For the Year
Ended December 31, 1979 and 1978 Schedule 1 34, 35
Comparative Statement of Expenditures and
Encumbrances Budget and Actual
Classified as to Activity, Character
and Object For the Years Ended
December 31, 1979 and 1978 Schedule 2 36
Special Revenue Funds Statements
Comparative Combining Balance Sheet
December 31, 1979 and 1978 9 37
Comparative Combining Statement of Revenues
Expenditures and Changes in Fund Balance
For the Years Ended December 31, 1979 1978 10 38
Debt Service Funds Statements
Comparative Combining Balance Sheet
December 31, 1979 and 1978 11 39
Comparative Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
For the Years Ended December 31, 1979 1978 12 40
Capital Projects Funds Statements
Comparative Combining Balance Sheet
December 31, 1979 and 1978 13 41
Comparative Combining Statement of Revenues
Expenditures and Changes in Fund Balances
For the Years Ended December 31, 1979 1978 14 42
Statement of Unexpended Appropriations By
Project Lawcon Fund
For the Years Ended December 31,1979 1978 Schedule 3 43
City of Brooklyn Center M
ANNUAL F
INANCIAL REPORT
For the Year Ended December 31, 1979
TABLE OF CONTENTS
Exhibit Page
Number Number
Special Assessments Funds Statements
Comparative Combined Balance Sheet
December 31, 1979 and 1978 15 44, 45
Comparative Statement of Construction
Appropriations and Expenditures
For the Years Ended December 31, 1979 1978 16 46
Comparative Combining Statement of Revenue
Expenditures and Changes in Fund Balances
For the Years Ended December 31,1979 1978 17 47
Enterprise Funds Statements
Comparative Combining Balance Sheet
December 31, 1979 and 1978 18 48
Comparative Combinin� Statement of Operations
and Retained Earnings
For the Years Ended December 31, 1979 1978 19 49
Comparative Combining Statement of Changes in
Financial Position
For the Years Ended December 31, 1979 1978 20 50
Compaxative Statement of Operating Expenses-
Municipal Liquor Fund
For the Years Ended December 31, 1979 1978 Schedule 4 51
Comparative Operating Expenses
Water Department For the Years Ended
December 31, 1979 and 1978 Schedule 5 52
Comparative Operating Expenses i
Sewer Department For the Years Ended
December 31, 1979 and 1978 Schedule 6 53
Statement of Utility Plant in Service and
Allowance for Depreciation
December 31, 1979 Schedule 7 54
City of Brooklyn Center
ANNUAL FINANCIAL REPORT
For the Year Ended December 31, 1979
TABLE OF CONTENTS
Exhibit Page
Number Number
Trust and Agency Funds Statements
1 Comparative Combining Balance Sheet
December 31, 1979 and 1978 21 55
Comparative Combining Statement of Revenues,
Expenditures and Changes in Fund Balances
For the Years Ended December 31, 1979 1978 22 56
General Fixed Assets Statement
Statement of Changes in General Fixed Assets 23 57
General Lon�-Term Debt Statement
Comparative Statement of General
Long-Term Debt 24 58
Statistical Information Section
General Governmental Expenditures by Function Schedule 8 59
Revenues Other Than Special Assessments Schedule 9 60
Tax Levies and T� Collections Schedule 10 61
Assessed Value and Market Value of All
Taxable Property Schedule 11 62
Tax Rates and Tax Levies Schedule 12 63
Notes to Tax Rates and Tax Levies Schedule 13 64
Special Assessment Collections Schedule 14 65
Ratio of Net Bonded Debt to Assessed Value
and Net Bonded Debt Per Capita Schedule 15 66
Computation of Direct and Overlapping Debt Schedule 16 67
Statement of Legal Debt Margin Schedule 17 68, 69
City of Brooklyn Center
ANNUAL FINANCIAL REPORT
For the Year Ended December 31, 1979
TABLE OF CONTENTS
Exhibit Page
Number Number
Statistical Information Section (Continued)
Ratio of Annual Debt Service Expenditures
for General Bonded Debt to Total
General Expenditures Schedule 18 70
Schedule of Revenue Bond Coverage Schedule 19 71, 72
Summary of Debt Service Requirements
to Maturity Schedule 20 73
Schedule of Ten Largest Taxpayers in
Brooklyn Center Schedule 21 74
Schedule of Insurance Coverage Schedule 22 75
Miscellaneous Statistical Facts Schedule 23 76, 77, 78
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City of Brooklyn Center
LISTING OF CITY OFFICIALS
For the Year Ended December 31, 1979
Elected Officials
Term of Office Term Expires
Mayor Dean Nyquist Two Years 12-31-81
Councilman Bill Fignar Three Years 12-31-81
Councilman Tony Keufler Three ,Years 12-31-81
Councilm an Gene Lhotka Three Years 12- 31- 82
Councilwoman Cecilia Scott Three Years 12-31-80
Officials Not Elected
City Manager Gerald G. Splinter
City Clerk Allen S. Lindman
City Treasurer Paul W. Holmlund
City Attorney Richard Schieffer
Administrative Assistant Thomas Bublitz
Administrative Assistant Brad Hoffman
Department Heads
Finance Paul W. Holmlund
Public Works Sy Knapp
Police James Lindsay
Fire Ronald Boman
Planning and Inspection Ronald Warren
Park and Recreation Eugene Hagel
Assessment P.eter Koole
Liquor Stores Truman Nelson
Engineering Superintendent James Noska
Street and Park Superintendent Henry Davis
Public Utilities Superintendent Frank Smith, Jr.
Recreation Superintendent Arnold Mavis
Health Officer Duane O�n, M.D.
�re Marshal Fred Steere
Sanitarian Thomas Heenan
Civil Defense Coordinator James Lindsay
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Cit of Brookl n Center
Y Y
LISTING OF CITY OFFICIALS
At May 31, 1980
Elected Officials
Term of Office Term Expires
Mayor Dean Nyquist Two Years 12-31-81
Councilman Tony Kuefler Three Years 12-31-81
Councilman Bill Fignar Three Years 12-31-81
Councilman Gene Lhotka Three Years 12-31-82
Coun�lwoman Ceci.lia Scott Three Years 12-31-80
Officials Not Elected
City Manager Gerald G. Splinter
City Clerk Allen S. Lindman
City Treasurer Paul W. Holmlund
City Attorney ftichard Schieffer
Administrative Assistant Thomas Bublitz
Administrative Assistant Brad Hoffman
Department Heads:
Finance Paul W Holmlund
Public Works Sy Knapp
Police James Lindsay
Fire Ronald Boman
Planning and Inspection Ronald Warren
Parks and Recreation Eugene Hagel
Assessment Peter Koole
Liquor Stores Truman Nelson
Engineering Superintendent James Noska
Street and Park Superintendent Henry Davis
Public Utilities Superintendent Frank Smith, Jr.
Recreation �uperintendent Arnold Mavis
Health Officer Duane Orn, M,D.
Fire Marshal Gerald Pedlar
Sanitarian Thomas Heenan
Civil Defense Coordinator James Lindsay
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ORGANI ZATI ON CHI�R'P
COUNCIL MANAGER PLAIV
City of Brooklyn Center, Minnesota
ADVISORY ELECTORATE CHARTER COMMISSION
rovement Review Bd.
Capital Imp
ADVISORY
Youth Advisory Commission
ADVISORY CITY COUNCIL
Housing Commission
ADVISORY CITY ATTORNEY
Conservation Commission
ADVISORY City Manager Administrative Assistant
City Clerk
Hurnan Rights Commi ssion
I Purchasing Officer
ADVI SURY
1_
Parks and Recreation Commission
ADVISORY Administrative Assistants_
Planning Commission
Civil
_Defense J
I
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I� t 1 I I I
DIRECTOR DIRECTOR CHIEF DIRECTOR DIRECTOR CHIEF MANAGER DIRECTOR ASSESSOR
Planning Finance Police of Parks and Volunteer Liquor Public Tax
and Department Department Environmental Recreation Fire Store Works Assessmen�
Inspection City Health Department Department Department Departsnent
Departr�ent Treasurer Department City
Enqineer
Government
Buildings
Engineering Street Public
Division Division Utilities_
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City of Brooklyn �ent�a
Lccation �f City Properties Decemt��r 31 19"?8
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1. Willow Lane P�r)�:
h 2. Orchard Lane Park
3 Kylawn Fark
4. Lakeside Park
nu' 5. Brooklane Park
6. Wangstad park
City General Properties 7. Northport Park
A Vacant 8. Ha
ppy Hollow
B. Water Tower 9. PaYmer Lake Park
C. West Fire Station Liquor Store $#2 1Q. Gar�en City Par}:
D. Library (Land Only-County Library) 11. Proposed Park
E. Liquor Store #�3 (located c�n leased 12. Li��ns Park
pr��perty (Northp�ri. Shoppinc� 13. Grandview park
Center) 1 Everyreen �ar}:
F. G. Vacant 15. Betl��i�e Par?.
H. Well I��. Marlin Parl;
I. Garaye 2 wells b, 1 water tank 17. F.irehuuse p;�rk
J. Liquor Store #1 I8. Riverdale I��,rk
K. C�>n�n�us�ity Center Central Park 19. Free�aay Par}:
L. Mu��icipal Service G<�rage 20. Ri.��er Ricl��e F��3r}; (Mis�.RivE�r)
hl. East Fire Station (Stat �wn�cll
21. `Pwin Lake f3�arh Park
(Citv ti �t�t�� own�c3)
CITY
OF 6301 SHINGLE CREEK PARKWAY
B BROOKLYN CENTfR, MINNESOTA 55430
ROOKLYN
TELEPHONE 561-5440
C E N EMERGENCY-POUCE-FIAE
TER
561-5720
June 2, 1980
f
HONOF.ABLE MAYOR AND CITY COUNCIL
CITY OF BROOKLYN CENTER
Section 7.12 of the City Charter requires the City Manaaer to submit
an P,nnual Audited Report to the Council covering the entire financial
operations of the City for the past year.
The P�nual Audited Financial Report of the City for the year ended
December 31, 1979, p repared by the Department of Finance under my
general supervision, is submitted for your consideration.
Res 1 d,
er Spli
City aqer
GGS:dkw
CITY OF BF.00KLYN CENTER
4-
m�
CITY
OF 6301 SHINGLE CREEK PARKWAY
B v� BROOKLYN CENTER, MINNESOTA 55430
ROOKL 1
TELEPHONE 561-5440
E N T ER EMERGENCY-POLICE-FIRE
561-57Z0
May 26, 1980
Mr. Gerald G. Splinter
City Manager
Brooklyn Center, Minnesota
Dear Mr. Splinter:
The Annual Financial Report of the City of Brooklyn Center,
1�9innesota, for the year ended December 31, 1979 is submitted herewith.
THE REPORT
The organization, form and content of this report has been pre-
pared using standards prescribed by the Municipal Finance Officers'
Association of the United States and Canada, the National Council on
Governmental Accounting, the American Institute of Certified Public
Accountants, the State Auditor, State of Minnesota, and the Brooklyn
Center Charter. The format is consistent with the prior year and con-
forms to the audit guide for Audits of State and Local Governmental Units.
CERTIFICATE OF CONFORC9ANCE
On January 14, 1978, the Municipal �nance Officers' Association
of the United States and Canada (MFOA) certified that the Annual Audited
Financial Report of the City of Brooklyn Center for the year 1976 con-
formed to the principles and standards of public financial reporting as
promulgated by the MFOA and the National Council on Governmental
Accountin�. A Certi�cate of Conformance is awarded b�r the MFOA only
to the governmental unit whose financial report is judg;ed to conform
substantially to the high standards for �nancial reportin� established
by the Association. These standards are contained in publications of the
National Council on Governmental Accounting. On November 23, 1979, the
City was informed by the MFOA that the Annual Audited Financial Report
for the year 1978 had successfully passed the Annual Conformance Review.
I believe the report herewith submitted continues to conform substantially
to such standards.
ORGANIZATION
Brooklyn Center was incorporated as a Villa�e on February 14,
1911, and became a City of the second class on December 8, 1966,
thirty days from the adoption of the City Charter b,y a referendum vote
of the people.
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The form of government established by the Charter is the
"Council-Manager Plan" The Council exercises the legislative power
of the City and determines 'all matters of policy. The Council is com-
posed of a Mayor'and four Councilpersons who are elected at large.
Each Councilperson serves a term of three years and the Mayor serves
term of two years. The City Manager is the head of the Administrative
branch of the City government and is responsible to the Council for
the proper administration of all affairs relating to the City.
The City Manager is the chief accounting officer of the City
and must provide such information about the finances of the City as the
Council may require.
The offices of City Clerk and City Treasurer are subordinate
to and appointed by the City Manager. The City Clerk has duties in
connection with the keeping of the public records. The City Treasurer
has duties in connection with the receipt, disbursement and custody of
public funds
The City Attorney is appointed by the Council. All other officers
and employees of the City are appointed by the City Manager. Appoint-
ment or removal of departmenf heads are made final upon a majority
vote of the Council.
The City carries faithful performance blanket bond coverage in
the amount of $20 000 on all City employees
GENERAL OPERATIONS
The City, in addition to the usual activities such as general
government, public safety and welfare, highways, recreation and parks;
operates three off-sale liquor stores and a public sewer and water utility.
Net revenues produced in excess of worl�ng capital requirements by
municipal liquor store operations have been used toward financing current
e�ense and capital outlay programs of the City General .Fund.
The net revenues of the sewer and water utility has been re-
tained within Public Utilities Fund and employed for sewer and water
utility purposes
ACCOUNTING BYSTEM
The accounting for all activities of the City is divided into various
purpose groups or funds as required by the statue and /or good accounting
practice. Except for minor variances, all funds are maintained on an
accrual basis and in conformity with generally accepted accounting prin-
ciples applicable to governmental entities as set forth by the National
Council on Governmental Accounting.
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The accounts of the City are classified in conformance with
classification prescribed by the State Auditor's Office. The accounting
system used for the Public Utilities Fund is adopted from a system
specifically designed for municipally-owned utilities by the American
Water Works Association.
Accounting and bookkeeping for all City activities are centralized
under the Department of Finance. The responsibility for maintaining
and prescribing all financial records, establishing and maintaining
internal control, and preparing financial and budgetary reports is delegated
to this department.
FINANCIAL CONTROL AND THE BUDGET
The City Charter grants the City Council full authority over
the financial affairs of the City. The Charter requires that all funds
of the City except funds made up of proceeds of bond issues, public
service enterprise funds, and special assessments funds, be budgeted.
The City Manager is charged with the responsibility of perparing the
estimates of the annual budget and the enforcement of the provisions of
the budget as specified in the budget resolution. Upon adoption of the
annual budget resolution by the Council, it becomes the formal budget
for City operations. After the budget resolution is adopted, the Council
can increase the budget only if actual receipts exceed the estimates or
from accumulated surplus in the amount of. an unexpended appropriation
from the previous fiscal year.
Financial reports, which compare actual performance with the
budget are prepared monthly and presented to the Council so the Council
is able to review the financial status and measure the effectiveness of
the budgetary controls.
Governmental budget procedures are not used in connection
with the liquor stores or public utilities operations, because these
operations are primarily �f commercial nature and employ concepts
peculiar to revenue praducing entities.
A summary of the budget document as originally adopted (prior
to subsequent amendments) for the calendar year 1979 follows:
Proposed Expenditures (Public Service Enterprise Excluded)
City operations General Fund) $4, 570, 677
Park Bond Redemption Fund 22, 800
1969 Building and Improvement Bond
Redemption Fund 231, 200
Total Proposed Expenditures $4, 824, 677
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Proposed Source of Financing:
Taxation (See summary of taxation pre-
sented below) $2,273,295
Intergovernmental (State and Federal R.evernae) 1,750,502
Tax penalties 25,000
Local Revenue:
General gc�vernment services 381, 880
Permits and licenses 147,000
Court fines 65 000
Miscellaneous revenue 57 000
Transfers-in:
Liquor fund 125 000
Total Proposed Financin� $4, 824, 677
Ad valorem tax levies for the current year 1979 and for the two previous
years (1978 and 1977) are summarized and presented below:
1979 1978 1977
Mill Mill Mill
Tax Levy Rate Amount Rate Amount Rate Amount
City Operations 14.150 $1,831,293 13.001 $1,609,474 11.260 $1,263,539
Debt Redemption
Funds 1.962 254,000 2.219 274,600 2.272 279,100
Public Employees'
Retirement F�irr31. 453 188, 002 1. 080 133, 547 1. 026 126, 000
Policemen's Pen- c
sion Fund -0- -0- 009 1,111 .111 13, 583
Firemen's Relief
Association -0- -0- -0- -0- .004 480
Total Levy 17.565 $2,273,295 16.313 $2,018,732 15.323 $i,881,960
1979 1978 1977
Assessed Valuation
Real Estate $126,968,242 $121,617,308 $119,487,379
Non-exempt personal
property 4,389,397 3,537,911 3,034,703
FYscal disparities adjust-
ment 1,464,192) 1,190,083) 201,206)
t Total Assessed Valuation $129, 893, 447 $123, 965 ,136 $122, 320, 876
g_
The financial condition of each fund as of December 31, 1979 and
the results of each Fund's operations for the year, together with a com-
parison of these results to budget estimates and a comparison to the
previous years' results, is presented within the financial statements section
of this report.
GENERAL FUND
As of December 31, 1979, the fund balance of the General Fund
which had not been appropriated to a specific expenditure purpose totaled
$2, 538, 211. This amount represents the worl�ng capital that is avanlable
to finance general operations of the City.
Considering the time lag relating to tax oollections Eapproximately
seven months) and based on the anticipated needs of the 1980 budget, the
working capital accumulation appears to be conservatively adequate with-
out margin for down turn of revenues. It appears advisable that the entire
fund k�alance should be dedicated to�:the working capital need without further
appropriation to expenditt,�re.
Revenues received for general government operations totaled
$4, 983, 096 in 1979, an increase of $884, 702 over the previous year. The
following table presents an analysis of the major revenue sources of the
General Fund for 1979 and its changes from 1978:
Increase
of (Decrease)
Revenue Source 1979 Total 1978 From 1978
Taxes, ad valorem $2,131,443 42.8$ $1,650,791 480,652
Intergovernmental revenue 1,298,545 26.1$ 1,173,054 125,491
Charges for services 465, 885 9. 3% 360, 488 105, 397
Licenses and permits 186, 464 3. 7$ 179, 062 7, 402
Court fines 82 466 1. 7 0 68, 281 14,185
Miscellaneous revenue 135, 889 2. 7$ 92, 638 43, 251
Other sources 682,404 13.7% 564,727 117,677
Appropriations from fund
balance -0- -0- 9,353 9,353)
Total Reve $4,983,096 100.0$ $4,098,394 884,702
Expenditures for general governmental operations totaled
$4, 238, 513 in 1979, an increase of $623,103 over the previous year. The
following table presents an analysis of the major expenditure function
of the General Fund for 1979 and its change from 1978:
g_
1
I ncre ase
of (Decrease)
Expenditure By Function 1979 Total 1978 From 1977
General Government 688,539 16.2$ 868,776 180,237)
Public Safety 1, 521,159 35. 9 0 1,151, 480 369, 679
Public Works 892, 470 21.1% 733, 615 158, 855
Community Health Service 48, 576 1.1$ 66, 423 17, 847)
Parks and Recreation 860, 283 Z0. 3 0 705,116 65,167
Other uses 227,486 5.4$ -0- 227,486
Total Expenditures $4, 238,513 100. 0% $3, 615, 410 623,103
The complete reporting of the General Fund financial operations
and position can be found in the General Fund Statements section of this
report
LEVY LIMITATIONS
Minnesota's Levy Limitation Law was first implemented in 1972 and
has placed a limitation on the amount of increased property tax which a
city can levy. The amount of increase is generally limited to 6$ per
capita per year. The following table summarizes the City's compliance
with the law for 1977 through 1979:
1979 1978 1977
Total tax levy $2,273,295 $2,018,732 $1,881,960
Less special tax levies 494, 033 449, 581 473, 028
Limited levy $1,779,262 $1,569,151 $1,408,932
Levy limitation l, 858, 367 1, 821, 608 1, 649, 898
Under levy 79,105 252, 457 24Q, 966
FISCAL DISPARITIES
The State Legislature enacted a"Fiscal Disparity Law" in 1971
which was not implemented until taxes payable in 1975 due to a consti-
tutional challenge. The law provides for the "pooling" of 40$ of all
new commercial and industrial property valuation in the seven county
metropolitan area. Valuatio� from this "pool" is redistributed to taxing
jurisdictions according to specified criteria.
The impact of the disparity laNr on Brooklyn Center is shown
below. The City has in the last six years contributed $4,093,274 in
assessed valuation since the inception of the law. The fiscal disparities
adjustments for the six years are shown as follows:
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ye� Assessed Assessed Value Net R.eceived
Taxes Value Contri- Received Or
Payable buted to "Pool" From "Pool" (Contributed)
1975 2,355,241 2,816,222 460,981
1976 3,746,879 3,880,301 133,422
197? 3,726,462 3,525,256 201,206)
197g 4,856,260 3,666,177 (1,190,083)
1979 6,172,992 4,708,800 (1,464,192)
1980 8,086,801 6,254,605 (1,832,196)
Six Year Total $28, 944, 635 $24, 851, 361 4, 093, 274)
FEDERAL REVENUE SHARING
The City was allocated $219, 671 in Federal Revenue Sharing
funds during the calendar year 1979. During the year, the City Council
authorized transfers of $476, 364 to the General Fund from the Federal
Revenue Sharing Fund to finance approved revenue sharing appropriations.
Th� complete reporting of the Federal Revenue Sharing Fund's
financial operations and position can be found in the Special Revenue
Funds Statements section of this report.
OTHER SPECIAL REVENUE �FUNDS
Special Revenue Funds are so classified because special accounting
procedures are reqLrired by some authority other than the City.
Special Revenue Funds of the City, in addition to the Federal
Revenue Sharing Fund are the Anti-Recession and Diseased Tree Re-
moval Fund. The complete reporting of these funds financial operations
and position can be found in the Special Revenue Funds Statements
section of this report
CAPITAL PROJECTS FUNDS
The Capital Projects Funds of the City include the following:
Lawcon Fund: Established to account for federal and
state land and wa�er conservation funds expended on
developing certain park lands
Open Space Land Acquisition Fund: Established to account
for federal and state funds expended on the acquisition
of public open space lands within the community.
Capital Projects Fund: Established to account for funds
from various sources expended on certain major, permanent
facilities
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Community Development Block Grant Fund Established to
account for funds received from the Department of Housing
and Urban Development expended on projects for low and
moderate income individuals in the manner as set forth in the
Community Development Block Grant Guidelines
Municipal State Aid for Construction Fund Established to
account for funds received from the Minnesota Department of
Transportation expended on State Aid approved projects.
The reporting of these funds financial operations and position
can be found in the Capital Projects Funds Statements section of this
report
DEBT ADMINISTRATION
Outstanding general obligation bonds on December 31, 1979,
totaled $4,920,000 of which $2,805,000 was issued to provide permanent
financing for water, sanitary sewer, storm sewer and street assessments.
The repayment of these bonds is provided from the proceeds of special
assessments levied against the benefited property. Included also in the
outstanding G.O. bonds were $700,000 of G.O. State Aid Street Bonds
which were issued to finance state aid projects and are repaid from
state allotments. The remaining $1,405,000 is direct tax supported debt
which is repaid by the proceeds of ad valorem tax levies. During the
past year $705,000 of general obligations bonds were retired.
Outstanding revenue bonds on December 31, 1979 totaled
$555,000. These are bonds issued in 1963 for improvements to the water
utility and are repaid from the public utilities revenues. During the
past year, $35,000 of revenue �onds were retired.
The City has a current Moody's Investors Service bond rating
of "A"
PUBLIC UTILITIES
Comparative data for the City's Public Utilities operations for
the past two fiscal years are shown in the following table:
1979 1978
Water Department operating revenues $400,308 $457,851
Sewer Department operating revenues 789, 591 604, 649
Water Department operating income 51, 493 133,125
Sewer Department operating income of (loss) 136,170 (74, 201)
Combined utilities net income 187,663 351,732
Water customers at year end 7,932
Sewer customers at year end 8, 263
The Water Department operating revenues are to be used to
f�nance system maintenance and future system expansion and improvements.
The complete reportang of the Public Utilties' financial operations
and position can be found in the Enterprise Funds Statements section
of the report
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LIQUOR FUND
The City'� three municipal off-sale liquor stores earned a com-
bined net profit of $161,994 for the calendar year ended December 31,
1979. The Liquor Fund transferred $125,000 during the year to the
General Fund to assist in the financing of City operating expenses. A
condensed comparison of the stores' 1979 operations with those of
1978 follows:
1979 1978
Sales $2,289,874 $2,109,778
Cost of sales 1,839,003 1,709,303
Gross profit on s ales 450 871 400 475
Operating expenses 302, 360 272, 335
Net operating ineome 148, 511 128,140
Interest and other inoome 13, 483 6, 701
Net Income 161, 994 134, 841
1979 1978
Transfers to the General Fund 125 000 140, 000
The complete reporting of the Liquor Fund's financial operations
and position can be found in the Enterprise Funds Statements section of
this report
INVESTMENT TRUST FUND
The Investment Trust Fund was established to provide a uniform
and consistent means for investing temporary surplusses of individual
City Funds. The Investment Trust Fund, in turn, invested these temp-
orary surpluses in obligations issued by the United States and its
agencies, bank certificates of deposits, repurchase agreements, savings
and loan associations' savings certi$cates and City of Brooklyn Center
construction notes issued to provide temporary financing for construction
in the special assessment funds.
The average yield on investments during the year was 8.45�
and the Fund distributed $978,181 in interest earnings to the participating
funds
The complete reporting of the Investment Trust Fund's $nancial
opeartions and position can be found in the Trust and Agency Funds
Statements section of this report.
SPECIAL ASSESSMENT FUNDS
Special Assessment Funds are used to finance and account for
the construction and financing of certain public improvements such as
residential streets, storm sewers, sanitary sewers, and water mains
which are to be paid for wholly or in part from special assessments
levied against benefited property. The Special Assessment Funds are
also used to account for assessments levied ag�nst the individual prop-
erty owners which are usually pand in installments over a period of years.
-13-
The complete reporting of the Special Assessment Fund's fin-
ancial operations and position can be found in the Special Assessments
Funds Statements section of this report.
GENERAL FIXED ASSETS
The general fixed assets of the City are those fixed assets
1 used in the performance of general governmental funetions and exclude
the fixed assets of the Public Utilities Fund and the Liquor Fund.
As of December 31, 1979, the general fixed assets of the City amounted
to $17 477 725 based on original cost Depreciation of general fixed
assets (other than for enterprise fund, i.e. Public Utilities and
Liquor) is not recognized in the City's accounting system or in these
financial statements. The Department has an automated fixed asset
control system. The system provides computations of depreciation for
all depreciable fixed assets in such manner that information is readily
available for management purposes.
The complete reporting to the General �Yxed Assets accounting
can be found in the General Fixed Asset Statement section of this report
INDEPENDENT AUDIT
Section 7.12,of the City Charter requires that the City Manager's
annual report to the Council concerning the entire financial operations of
the City be audited. This requirement has been complied with and the
auditor's opinion has been included in this report.
Respectfi�l��� �t�.�s�itted,
W
Paul W Holrnlui:�
Director of Finance
-14-
CITY OF
BROOKLYN CENTER, MINNESOTA
CERTIFICATE OF CONFORMANCE
The Municipal Finance Officers Association of the United States
and Canada (MFOA) awarded a Certificate of Conformance in Financial
Reporting to the City of Brooklyn Center for our Annual Financial Report
for the fiscal year ended December 31, 1976.
In order to be awarded a Certificate of Conformance, a govern-
mental unit must publish an easily readable and efficiently organized
comprehensive annual financial report whose contents conform to industry
standards. Such report must satisfy both generally accepted accounting
principles and applicable legal requirements.
A Certificate of Conformance is valid for a period of three years
subject to two annual reviews. Our comprehensive annual financial reports
for the fiscal years ended December 31, 1978 and December 31, 1977,
successfully passed their required Annual Reveiws. We believe our current
report continues to conform to Certificate of Conformance Program require- j
ments, and we are submitting it to MFOA to determine its eligibility for a
supplemental certificate.
DEPARTMENT OF FINANCE
CITY OF BROOKLYN CENTER
15-
SUPPLEMENTAL
Certificate
of
Conformance
in Financial
Reporting
Presented to
�it of 3roo n �enter �in�1esot
1
y y a
For its Annual Financial Report
for the Fiscal Year Ended
`�¢ce�nber 3I, 1976
A Certificate of Conformance in Financial Reporting is presented
by the MunicipaL Finance Officers Association of the United States and Canada
to govemmental units whose annual financial reports are judged to
substantially conform to the financial reporting principles and
standards promulgated by the National Council on Govemmentat Accounting.
Pre nt
I
xecutive Dtrecror
Date .�c�n��4ry �3,t9te.
I
MOEN AND PENTTILA, LTD.
CERTIFIED PUBUC ACCOUNTANTS
SUITE 203 VALLEY SOUTH BUILDING
MEMBea oF 6950 WAYZATA BOULEVARD (612) 546-3306
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MiNNEAPOLIS. MINNESOTA 55a26
June 13, 1980
Honorable City Council
City of Brooklyn Center, Minnesota
We have examined the financial statements of the various
funds and account groups of the City of Brooklyn Center for the year
ended Decembei� 31, 1979 listed in the foregroing table of contents. Our
examination was made in accordance with generally accepted auditin� stan-
dards and accordingly included such tests of the accounting records and
such other auditing procedures as we considered necessary in the cir-
cumstances.
In our opinion, the aforementioned financial statements present
fairly the financial position of the various funds and account groups of
the City of Brooklyn Center at December 31, 1979 and the results of
operations of such funds and the changes in financial position of the
Public Utility Fund and Municipal Liquor Fund for the year then ended,
in conformity with generally accepted accounting principles applied on
a basis consistent with that of the preceding year.
Respectfully submitted
MOEN PENTTILA, LTD.
Field work completed May 23, 1980
Report signed June 13, 1980.
-16-
i
City of Brooklyn Center Exhibit 1
COMPARATIVE COMBINED BALANCE SHEET
All Fund Types And Account Groups
Fiduciary Account Groups
Governmental Fund Types Proprietary Fund Types General General Totals
Special Debt Capital Special Fund Types Trust And Fixed Long-Term December 31,
General Revenue Service Projects Assessments Enterprise Agency Assets Debt 1979 1978
ASSETS
Assets And Resources
Cash on hand and in depositories 32,953 3,700 238,136 274,789 251,2ll
Temporary investments 2,524,871 670,078 341,885 2,584,575 2,677,240 952,296 91,754 9,842,999 7,950,794
Keceivables (Net of allowances for
uncollectibles)
Taxes 111,885 21,157 13,000 146,042 170,177
Accounts 28,366 3,143 37,549 98,125 167,183 188,913
Special assessmenfs 2,423,711 16,449 2,440,160 3,455,274
Accrued revenue 131,629 303,888 435,517 368,876
City share of improvements 189,741 189,741
Due from other funds 400,188 6,300 429 95,060 15,380 586 228,662 746,605 443,185
D ue from other governmental units (Note10) 81,167 73,061 1,788,940 1,439 60,888 3,979 2,009,474 799,568
Inventories and supplies 59,043 245,775 304,818 258,022
Prepaid expenses and deferred charges 17,805 43,125 60,930 66,253
Securities held for investments 13,521,185 13,521,185 11,246,364
Restricted investments and other assets
(Notes 3, 9, 5) 4,182,153 4,182,153 4,053,840
Property, plant and equipment 12,792,396 $17,477,725 30,270,121 28,652,768
Less: Accum ulated depreciation (2,713,170) (2,713,170) (2,536,600)
U nassessed oonstruction 2,072,300 2,072,300 599,450
Amounts av ffilable in Debt Services Funds 363,471 363,491 334,815
Amounts to be provided for general
long-term debt 1,884,111 1,884,111 2,155.067
TOTAL ASSETS 3,238,473 752,582 363,471 4,468,875 7,435, $15,813,952 $14.900,604 $17,477,725 2,247,582 $66,198,429 $58,457,977
LIABILITIES AND FUND EQUITY
Liabilities
Temporary loans 586 586
Account payable 126,259 341 41,705 285,219 108,182 25,299 586 246,614
Contracts payable 5,400 341,222 348,283 694,905 127,826
Due to other funds 231,408 289,185 94,827 113,499 13,846 3,840 746,605 443,185
Accrued expenses 122,175 164 102,996 25,169 250,504 209,736
Construction loans payable 511,000 811,000 626,877
Assessments payable on eity properties 132,582 132,582 164,882
Special assessment bonds payable 2,805,000 2,805,000 3,300,000
Revenue bonds payable 555,000 555,000 590,000
General obligation bonds payable 2,115,000 2,115,000 2,325,000
Due fo funds participating in
Investment Trust Fund 13,576,304 13,576 11,527,091
C ustomer and contractor deposits 136,120 136,120 31,825
Deferred credits 323,571 323,571 339,48$
TOT AL LIABILITIES 479,842 294,926 478,504 4,465,997 1,025,768 $13,741,513 2,247,582 $22,734,132 $19,932.524
Fund Equity
Contributed capital $10,021.876 $10.021.876 $10.012,791
Investment in general fixed assets $17.477.725 17.477.725 15.920.417
Retained earnings:
Reserved for debt retirement 132.850 I32_R5n 134,424
?teserved for construc±ion(Note 7f,.230 76,230 70.298
Rescrved for workln� c.pitrl 20,000
Unreserved designated for plant ..2Q,000 ._20 000
ekpansion 3,601,017 3,601,017 3,463,865
Undesignated 936,211 936,211 485,833
Reserve for encum brance 220,920 220,420 46,307
Fund balance:
Appropriated 286,077 363,471 928,302 2,969,168 4,547,018 3,104,091
Unappropriated 2,538,211 171,579 3,062,069 659,091 6,430,950 5,267,427
TOTAL FUND BALANCE 2,538,211 457,656 363,471 3,990,371 2,969,168 659,091 $10,977,968 8,371,518
TO T AL FUN D EQ UITP 2,758,631 457,656 363,971 3,990,371 2,969,168 $14,788,189 659,091 $17,477,725 $43,464,297 $38,525,453
T O T AI. LIABILITIES A ND Pl NP E�IUIT Y 3,238,473 752,582 363,471 4,468,875 7,935,165 $]5,813,952 $14,400,604 $17,977,725 2,247,582 $66,195,429 $58,457,977
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
City of Brooklyn Center Exhibit 2
COMPARATIVE COMBINED �1'A'1'�; JES, EXPENDITURES AND
CHANGES IN FUND BALANCES
All Governmental Fund Types
For The Years Ended
Speciai Debt Capital Sperial December 31,
General Revenue Service Projects Assessments 1979 1978
Revenues
Taxes 2,131,443 254,000 2,385,443 1,925,391
Licenses and permits 186,464 186,464 179,062
Intergovernmental revenue 1,298,545 244,119 26,850 1,454,607 3,024,121 1,863,777
C harges for services 465,885 19,933 485,818 360,488
Fines and forfeits 82,466 82,466 68,281
Interest 66,537 28,774 210,796 3r2;�9Q; 678,297 612,518
Miscellaneous 135,889 4,880 140,769 302,092
TOTAL REVENUES 4,300,fi92 330,589 309,624 1,670,283 372,190 6,983,378 5,311,609 j
Expenditures
C urrent
General government 688,539 688,539 868,776
Public safety 1,521,159 1,521,159 1,151,480
Streets and highw ays 892,470 892,470 733,615
Community health services 48,576 45,576 66,423
Parks and recreation 860,283 32,826 893,109 795,116
Other uses 227,4H6 227,486 15,911
Capital outlay 638,094 638,094 132,999
Debt service
Principal retirement 210,000 210,000 220,000
Interest and fiscal charges 147,807 140 177,497 325,444 367,263
Write-Off of taxes and interest 25,419 25,419 I
TOTAL EXPENDITURES 4,238,513 32,826 357,807 638,234 202,916 5,470,296 4,351,583 I
Excess Revenues Over (Under) Expenditures 62,179 297,763 (48,183) 1,032,049 159,274 1,513,082 960,026 I
Other FYnancin� Sources (Uses)
Transfers frnm (to) f'und balance (31,877) 680,826 648,949 129,341
Transfers from other funds 682,404 5,400 76,839 131,895 896,538 644,253
488 200 211 984 700 184 277 083
T r o h r funds
ransfe s t ot e
TOTAL OTHER FINANCING SOURCES (USES) 650,527 $(482,800) 76,839 (80,089) 680,826 845,303 496,511
Excess Of Revenues A nd Other Sources Over
(U nder) Expenditures And Other Uses 712,706 $(185,037) 28,656 951,960 850,100 2,358,385 1,456,537
Fund B alance January 1 1,825,505 642,693 334,815 3,038,411 2,119,068 7,960,492 6,503,955
Fund B alance Decem ber 31 2,538,211 457,656 363,471 3,990,371 2,969,168 $10,318,877 7
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
Exhibit 3
City of Brooklyn Center
COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE
General Fund
For the Years Ended December 31, 1979 and 1978
1979 1978
Actual
Amended Over Under
Budget Actual Bud�et Actual
Revenue S chedule 1
Ad valorem taxes 2,044,295 2,131,443 87,148 1,650,791
Licenses and permits 147 000 186, 464 39, 464 l� 9, 062
Intergovernmental revenue 1,317,071 1,298,545 (18,526) 1,173,054
Charge5 for services 427 880 465 885 38, 005 360 488
Court fines 65 000 82 466 17 466 68, 281
Miscellaneous revenue 33 918 135 889 101, 971 92 638
Other sources 692,577 682,404 (10,173) 574,080
TOTAL REVENUE AND OTHER
SOURCES (Schedule l) 4,727,741 4,983,096 255,355 4,098,394
Expenditures and Encumbrances
(Schedule 2
General government 764,294 68$,539 (75,755) 868,776
Public safety 1,592,084 1,521,159 (70,925) 1,151,480
Streets and highways 1, 026, 465 892, 470 (133, 995) 733, 615
Community health services 69,070 48,576 (20,494) 66,423
Parks and recreation 930,035 860,283 (69,752) 795,116
Other uses 345,793 227,486 (118,307)
TOTAL EXPENDITURES AND
ENCUMBRANCES
(Schedule 2) 4,727,741 4,238,513 (489,228) 3,615,410
Excess of Revenue,� Over
(Under) Expenditures -0- 744,583 744,583 482,984
Appropriated from fund
balance for budget 31,877) 9, 353)
Net Increase In Fund Balance 712,706 473,631
Fund Balance January 1 1,825,505 1,351,874
Fund Balance December 31 2,538,211
1,825,505
(See notes to financial statements)
This statement is an integral part of report dated May 23, 1980
-19-
City of Brooklyn Center Exhibit 4
COMPARATIVL' COD7BINED STATEhIENT OF REVENUES, BXPENSES
AND CHANGES IN RETAINED EARNINGS OR FUND BALANCE
Enterprise Punds And Non-Spendable Trust Funds
Enterprise Funds Fiduciary Por the Years Ended
Liquor Public Utility P'und Type December 31,
Fund Fund Total Trust and AQency 1979 1978
Revenues:
C harges for services 1,150,775 1,150,775 1,150,775 997.669
G rnss m argin on product sales 950,87] 950,871 450,871 400>475
Interest 6,965 382,345 389,310 1,019,155 1,408,965 1,111,892
Other revenue 6,608 39,124 45,732 27,751 73,983 1,255,367
T axes 43,255 43,255 175,940
Intergovernmental revenue 99,163 49,163 101,323
TOTAL REVENUES 464,444 1,572,244 2,036,688 1,139,324 3,176,012 4,042,666
Expenses:
Personal services 173,170 159,267 332,437 332,937 290,788
Contractual services 54,921 598,958 653,879 653,879 663,114
Supplies and materials 8,174 26,832 35,006 35,006 26,353
o Insurance 21,330 7,252 28,582 28,582 32,844
Rent and administration 35,984 32,108 68,092 68,092 66,480
Interest 23,078 23,078 23,078 24,447
Depreciation 8,781 177,819 186,600 186,600 188,660
Earnings destributed to participating funds 978,181 978,181 765,576
Pension payments 73,724 73,724 1,074,806
Other expenditures 90 90 2,297 2,337 45,367
TO TAL EX PENSES 302,450 1,025,314 1,327,769 1,054,152 2,381,916 3,178,435
Excess Of Revenues Over Expenses 161,994 546,930 708,924 85,t72 794,096 869,231
Other FYnancing Sources (Uses):
Transfers from other Funds 7,964 7,964 7,964
Transfers to other funds (125,000) (125,000) (125,000) (140,000)
TOTAL OTHER FINANCING SOURCES (125,000) 7,964 (117,036) (117,036) (140,000)
Excess Of Revenues And Other Sources Over Exoenses and
Other Uses 36,994 554,899 591,888 85,172 677 724,231
Retained Earnings/Fund B alance January 1 155,905 9,018,515 4,179,420 411,025 9,585,495 3,861,214
Add: Prior period adjustment (Note 9) 162,894 162,894
Retained Earnin�s/Fund Balance December 31 192,899 4,573,909 $_4,76G,308 659,091 5,425,399 9,585,945
(See notes to the financial statements)
This statement is an inte�ral part of report dated May 23, 1980
i
City of Brooklyn �Center
Exhibit 5
COMPARATIVE COMBINED STATEP./IENT OF CHANGES IN FINANCIAL POSITION
All Proprietary Funci Tyt�es
Municipal Public For the Years Ended
Liquor Utilities December 31,
Fund Fund 197 9 197 8
Sources of Financial Resources
Operations:
Net income for year (Exhibit 4) 161, 994 546, 930 708, 924 486, 573
Add: Items not requiring current outlay of
resources:
Depreciation 8, 781 177 819 186, 600 18�, 660
TOTAL RESOURCES PROVIDED BY OPERATIONS 170,775 724,749 895,524 675,233
Collections of other receivables 1,864 1,854 10,740
Debt retirement investments sold 1, 57 4 1, 57 4 2, 048
I ncrease in M. W. C. C. deferred credits 13 092
Contributions toward construction 9, 085 9, 085 168, 819
Decrease in assessments receivable-deferred 1,967 1,967 2,426
Decrease in M. W. C. C. receivable 7, 964 7, 964
TOTALS 172,639 745,339 917,978 872,358
Uses of �nancial Resources
Purchase of properties 30,354 39,721 70,075 241,165
Payments to retire bonds 35 000 35 000 35 000
Decrease in lawsuit deferred credit 3, 26G 3, 266 2, 396
Increase in working capital 14, 019 524, 249 538, 268 270, 830 I
Increase in restricted investments 137,152 137,152 150, 985 j
Increase in 1�7.6V.C.C. receivable 23,G99
Transfers to General I'und 125 000 125 000 140, 000
Amortization of deferred gain on sale of assets 3,285 3,285 3,285
Construction funds invested 5, 932 5, 932 4, 998
TOTALS 172,639 745,339 917,978 g72,35g
(See notes fo the financial statements)
I This statement is an integral part <�f report dated l�'Iay 23, 1980
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 1: Summaxy of Significant Accounting Policies
A. Funds The basic accounting and reporting entity
of the City is a"fund" A fund is defined
as an independent fiscal and accounting
entity with a self-balancing set of accounts
recording cash and /or other recources
together with all related liabilities obligations
reserves and equities which are segregated
for the purpose of carrying on specific
activities or attaining a certain objective
in accord with special regulations restric-
tions or limit ations
B. Basis of Accounting
Both the accrual basis and modified accrual
basis of accounting� are utilized by the City
when recording the transactions in the var-
ious funds. Accrual accounting is defined as
revenues being recorded at the time they are
earned, and expenditures are recorded when
the liability for them is incurred. The
modified accrual basis is defined as that
method of accounting in which expenditures
other than accrued interest on general long-
term debt are recorded at the time the lia-
bilities are incurred and revenues are received
in cash, except for material or available revenues
which should be accrued to reflect properly
the taxes levied and the revenues earned
The basis of accounting by fund is
Fund Basis of Accountin�
General Fund Modified Accrual
5pecial Revenue Funds
Park Concessions Fund Accrual
Federal Revenue Sharing Accrual
Anti-recession Fiscal Assistance Accrual
Capital Project Funds:
Lawcon Accrual
Open Space Acquisition
and Development Accrual
Capital Projects Accrual
Municipal State Aid Accrual
-22-
City of Brooklyn Center
NOTES TO FINANCIAL STATEb�ENTS
Year 1979
Note 1:
Continued
Fund Basis of Accountin�
Debt Service Funds Accrual
Municipal Liquor Fund Accrual
Public Utilities Fund Accrual
Trust and Agency Funds
Brooklyn Center Fire Relief Accrual
Brooklyn Center Public
Employees' Retirement
Association Accrual
Brooklyn Center Housing
and Redevelopment Accrual
Investment Trust Fund Accrual
Special Assessment Funds Accrual
General Fixed Assets Group Accrual
Statement of General Long-Term
Debt and Interest Accrual
Encumbrances outstanding as of December 31, 1979
of $220,420 have been accounted for as expenditures.
E. F`ixed Assets and Depreciation Policies
Enterprise and Public Service Funds: The
fixed assets of the Enterprise and Public
Service Fund are stated at cost. Depreciation
has been provided using the stra4ght-line
method over the estimated useful lives of the
assets. The estimated useful lifes are as follows
Public Utilities
Water Sewer Liquor
Mains/Lines 100 yrs. 100 yrs.
Structures /improvements 30 yrs 25 yrs 3-5 yrs
Equipment 5-25 yrs 3-5 yrs
Public Utility assets financed by special assessments
are recorded as contributions in aid of construction.
General Fixed Assets: The eneral fixed assets of t
g
the City, those assets not accounted for in other
fund groups are acoounted for in a separate self-
balancing group of accounts described as the
General Fixed Asset Group of Accounts. General
Fixed Asset purchases are recorded as expenditures
in the fund that finances the purchase. No de-
preciation is recorded on the assets included in
the General F`ixed Asset Group of Accounts.
-23-
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 1:
Continued
D. Inventories
Inventories within the Public Utilities
and Liquor Funds are valued using the
FIFO method. Inventory quantities are
determined by utilizing perpetual inventory
records in the Liquor Fund and physical
counts in the Public Utilities Fund.
Once each year a physical inventory is
taken in each liquor store for purposes
of comparison to the perpetual inventory.
E. Lon�-Term Debt
General Obli�ation Bonds:
General Obligation Bonds are recorded in the
General Long-Term Debt Group of Accounts
and are backed by the full faith and credit
of the City.
Special Assessment Bonds:
These bonds are recorded as a liability in the
Special Assessment Funds and are payable
primarily from special assessments levied
and collected for local improvements. The
City has a contingent liability relating to
a pledge of full faith and credit on the special
assessment bonds. The general credit of
the City i s obligated only to the extent that liens
foreclosed against properties involved in the
special assessment districts are insufficient
to retire outstanding bonds.
Revenue Bonds:
The Public Utilities Revenue Bonds are recorded
as a liability of the Public Utilities Enterprise
Fund The bonds are not general obligations
of the City or payable from proceeds of any
ad valorem tax, but are payable solely from
the net revenues of the Public Utilities Fund
State-Aid Street Bonds
The State Aid Street Bonds amounting to
$710,000 at December 31, 1979 are payable
from the Minnesota State Aid Allottments.
-24-
1
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 1:
Continued
Debt Service Requirements
Debt Service Requirements to maturity are
as follows
Fiscal Debt Service
Year Requirement
1980 $1,012,613
1981 880,920
1982 827,672
1983 785,035
1984 862,699
1985 608,861
1986 470,310
198? 438,640
1988 412,505
1989 371,225
1990 181,170
1991 172,155
1992 46,755
Total $7,070,560
F. Investments
Investments are carried at cost which approx-
imates market. Interest income is recorded
as earned and is allocated annually to the re-
spective funds on the basis of the participating
funds' investment in the Investment Trust Fund.
G. Budgets
Financial control of spending for various govern-
mental activities is exercised through the use of
budgetary procedures. Exclusive authority over
all budget matters remains with the Council. The
Council approves all budgets and any amendments
to those budgets also requires specific approval
by the Council. Budgetary reporting is included
in this report in the following funds General
Fund, Open Space Acquisition and Development
Fund Lawcon Fund Capital Projects Funds
Municipal State Aid for Construction Fund,
Community Development Block Grant Fund, and
the Special Assessment Funds.
-25-
City of Bmoklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 1:
Continued
H. Severance and V acation Pay Policies
The City pays employees severance pay
upon termination of employment based on
accumulated sick leave and accrued vacation.
Severance, vacation and sick leave pay are
recorded as an expenditure when paid.
At December 31, 1979, the City had a
liability of $93,665 for accrued vacation pay
and a liability of $93, 964 for accumulated
si ck le ave
Note 2: All Funds
The "Combined Balance Sheet All Funds and Account
Groups (Condensed Form)" as shown on Exhibit 1 is presented
as an information statement only. The reader is cautioned
that the figures as shown under the "Totals" column are a
combining of unlike purpose groups (funds) and cannot be
construed as indicative of the overall financial position of
the City. The financial position and results of operations
of each fund should be ascertained by reference to individual
exhibits as submitted for that fund within this report.
Note 3: Municipal Liquor Fund
Other Accounts Receivable, in the amount of $1,402
represents an amount due from a group of liquor wholesalers.
Pursuant to terms of a court-ordered judgement the receiv-
able will be collected over a four-year period, provided that
the city makes purchases from these wholesalers. At each
year end, these wholesalers remit to the City amounts based
on purchases made during the previous year.
Because of the restrictive terms of the judgement the
gain attributable to this transaction has been credited to
deferred income and is being amortized and recognized into
income over the period of collection of the receivable.
The Humboldt Square Store occupies space in the Hum-
boldt Square Shopping Center under terms of a lease which
expires during 1983. The Brooklyn Boulevard Store is
located on city-owned property. The Northbrook store is
located in the Northbrook Shopping Center and is occupied
pursuant to terms of a lease which expires November 30, 1981.
-26-
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 4: Public Utilities Fund
Public Utilities Revenue bonds were issued during 1963
to finance an addition to the water works system. These
bonds together with related interest and service charges
are payable solely from the operations of the Public Utilities
Fund and are not a general obligation of the City. The
resolution authorizing and directing the issuanee of these
bonds contain covenants and restrictions enacted for the purpose
of protecting the bondholders' interest. Paragraph 8 of
the resolution provides for the segre�ation of assets and the
appropriation of retained earnings for debt retirement
purposes and defines the manner of accounting for the
activities of the Public Utilities Fund.
As required by Paragraph l0e of the issuing resolution,
an analysis of each account balance appears as follows
Construction Account
Proceeds of bond sale $1, 000 000
Add: Investment earnings thru 1978 345,234
1979 investment earnings 5, 932
Total Investment Earnings 351,166
Deduct Construction e�enditures
thru 1978 $1,274,936
1979 construction expenditures -0-
Total Construction ExpendituY+as$1, 274, 936
Construction Account B alance (Exhibit 18)$ 76, 230
Debt Retirement Account
Accumulated amounts set aside to meet
1979 requirements for interest
and pri ncip al:
Investments with accrued irykez+ast$ 57, 854
Reserve account investments 75,000
Total Debt Retirement Account 132,850
(Exhibit 18)
-27-
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 4:
Continued
A summary which reconciles restricted assets with
earnings and also compares appropriated earnings with
restriction requirements as set forth by the resolution
authorizing the sale of revenue bonds is presented as
follows
Revenue
Construction Bond Reserve
Account Account Account
Restricted Assets 12 /31 /7 9 $7 6, 230 $57 850 $75 000
Appropriated Earnin�s at
12/31/79 $76,230 $57,850 $75,000
All bonds which mature on January l, 1982 or thereafter
are subject to redemption (call) on January 1,1974, or any
interest payment date thereafter in inverse numerical order,
at par and accrued interest and premium as follows:
1. If redeemed January 1, 1977, or thereafter
prior to January 1, 1981, premium of 12
2. I f redeemed January 1, 1981, or therafter
no premium.
Since 1963, the Public Utilities Fund has been accumulating
cash for the purpose of expanding the investment in plant and
equipment to supply water to the residents of the City. The
present plans for expansion of the facilities has a cost estimate
of $6,184, 000. The plan includes capital outlays for the con-
struction of water mains, a 1.5MG water ground storage and
a lOMG water treatment plant. To date, $3,601,017 has been
accumulated and set aside for the purpose of partially meeting
the financing requirement for the planned expansion.
Note 5: Public Utilities Fund Metro Waste Control Commission
Receivables and Reserves
Pursuant to enacted legislation (Metropolitan Sewer Act-
Chapter 449 Session Laws) the Metropolitan Waste Control
Commission, as of January 1, 1971, assumed ownership of all
existing interceptors and treatment works needed to imple-
ment a comprehensive plan for the collection, treatment, and
I disposal of sewage in the seven county metropolitan area.
-28-
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 5:
Continued
Under the terms of the Act the Commission is obligated
to reimb�rse each local government for the cost of facilities
acquired. This cost or purchase price of facilities is based
on depreciated replacement cost value as of December 31, 1970
as determined by cost analysis and engineering studies. This
current value receivable is to be paid by the Metropolitan
Waste Control Commission over a period of 30 years and the
amount will earn interest at an annual rate of 40. The method
of payment will be by right of offset. The City will apply
each annual installment against sewer service charges as billed
by the Metropolitan Waste Control Commission annually.
The installment credit for 1979 consisted of principal
and interest and the amount of credit offset against 1979
sewer service billings totaled $6,152, leaving a balance due
over the next 2 years of $204,567 (Exhibit 18) as adjusted
by the M.W.C.C.
Note 6: Special Assessment Funds
Special assessments which relate to improvements benefiting
City-owned properties total $189,741 as of December 31, 1979.
The bayment for these improvements (with no interest charge)
has been scheduled over a period extending through 1982.
These assessments are obligations of the general fund and
payment is planned under normal budget procedures, whereby
the needed monies will be appropriated during the years as
each installment beeomes due.
Note 7: Pension Plans and Pension Funds
The City participates in two pension plans as follows:
1) All City employees, with the exception of volunteer firemen,
who have a separate plan, are covered by the Public Employees'
Retirement Plan. This plan is administered by an independent
agency of the State of Minnesota and is the central plan for em-
lo ees of vernmental units within the State of Minnesota.
A Y
The City contributes, on behalf of its employees, 5.5$ to
12 0 of its employees' salaries to this plan. During 1979,
this contribution amounted to $256,190.
2) The City contributes to the Brooklyn Center Firemen's
Relief Association, an independently admirristered retirement
plan for the City's volunteer firement. The benefits of this
plan are established by the Minnesota Legislature and the
financing of the plan is provided for by a state tax on fire
insurance premiums and the City's ad valorem tax. Acturial
studies of retirement needs are made periodically to determine
the contributions to the Association. According to a study
dated December 31, 1978, the Association had an unfunded
accrued liability of $6,842. In order to maintain the current
level of benefits, annual payments of $25,937 are required.
-29-
City of Brooklyn Center
NOTES TO FINANCIAL STATEMENTS
Year 1979
Note 8: Investment Trust Fund
The Investment Trust Fund was established in 1956 by
Council action to provide a uniform and consistent method
of investing temporary surpluses of cash. Net income of the
Fund is distributed annually to each of the participating funds
on the basis of the average yearly investment maintained by
each fund. The net income and the effective rate of return on
average investment by participating funds is shown below by
years.
Rate of Net
Year Return Income
1979 8.45$ 978,180
1978 7.66 766,349
1977 7.11 637,855
1976 6.86 592,363
1975 7.15 554,696
1974 7.66 503,710
1973 6.63 391,221
1956 1971 2.77 6.66 1,728,379
Total Distributed Earnin�s 1956-197� $6,152,753
Note 9: Trust and Agency Funds
The Brooklyn Center Housing and Redevelopment Authority
is a separate entity from the City. The City receives an ad
valorem tax which is remitted to the Authority.
Fund balance has been increased $162, 894 for prior years'
securities held for investment. These securities had previously
been omitted from the balance sheet as the City of Brooklyn
Center was performing no bookkeeping funetions for the
Authority. In 1979, the City of Brooklyn Center began pro-
viding a bookkeeping service which resulted in incorporation
of these securities into the fund for financial reporting purposes
Note 10: Capital Projects Funds
In conjunction with the Federal Land and Water Conserva-
tion Act an amount of $3G6, 028 has been recorded as due from
other governmental units in the Lawcon Fund. This amount
represents grants to �e provided to the City of Brooklyn Center
for development of open space for outdoor recreation projects.
These grants are to be made available to the City upon approval
of the City's application by the Office of Ir�cal and tJrban
Affairs of the State Planning Age.rlcy and completion of the projects.
-30-
THE GENERAL FUND
The General Fund accounts for all revenues and expenditures of a�z���rrn-
i
mental unit whirh are not accounted for in other funds, anel it is i�,uaily
i
the largest �ncl most important accounting acitivity for state and local
t
governments. It normally receives a greater variety and number of taxes and
other general revenues than any other fund. This fund has flowing into it
such revenues as general property taxes, licenses and permits, fines and
penalties, rents, charges for cunent services, state-shared taxes, and interest
earnin s. The fund's resources a
B lso finance a wider ran of activities than
Se
any other fund. Most of the current operations of governmental units will
be financed from this fund.
Exhibit 6
City of Brooklyn Center
I General Fund
COMPARATIVE BALANCE SHEET
December 31,
1979 1978
ASSETS
Cash on hand and in depositiories 32, 953 16, 793
Temporary investments 2, 524, 871 1, 566, 395
Taxes receivable 111,885 125,864
Accounts receivable 30,120
Less: Estimated uncollectible
accounts receivable (1,754)
Net accounts receivable 28, 366 43, 412
Due from other funds 400,188 265, 448
Due from other governments 81,167 66, 835
Inventories of supplies 59, 043 30, 34;9
i
TOTAL ASSETS 3, 238, 473 2,115, 09�6
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable 126, 259 81, 851
Due to other funds 231,408 65,162
Accrued salaries payable 122 ,175 96, 270
TOTAL LIABILITIES 479, 842 243, 283
Fund Equity
Reserve for encumbrances 220, 420 46, 307
Unappropriated fund balance 2,538,211 1,825,506
TOTAL FUND EnUITY 2,758,631 1,871,813
TOTAL LIABILITIES AND FUND BALANCE 3, 238, 473 2,115 096
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
-31-
Exhibit 7
City of Brooklyn Center
General Fund
COMPARATIVE STATEMENT OF CHANGES IN FUND BALANCE
For the Years Ended December 31, 1979 and 1978
1979 1978
Revenue and other sources (Exhibit 8) 4, 983, 096 4, 098, 394
Expenditures and other uses (Exhibit 8) 4, 238, 513) 3, 615, 410)
Appropriated from fund balance for budget 31, 877) 9, 353)
Net Increase In Fund Balance 712,706 473,631
Fund balance January 1 1, 825 505 1, 351, 87 4
Fund Balance December 31 (Exhibit 6) 2,538,211 1,825,505
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
i
32-
Exhibit 8
City of Brooklyn Center
General Fund
COMPARATIVE STATEMENT OF REVENUE, APPROPRIATIONS FROM
FUND BALANCE, EXPENDITURES, ENCUMBRANCES AND TRANSFERS
For the Years Ended December 31, 1979 and 1978
1979 1978
Actual
Amended Over( Under)
Budget Actual Bud�et Actual
Revenue (Schedule 1
Ad valorem taxes 2,044,295 2,131,443 87,148 1,650,791
Licenses and permits 147,000 186,464 39,464 179,062
Intergovernmental revenue 1,317,071 1,298,545 (18,526) 1,173,054
Charges for services 42? 880 465, 885 38, 005 360, 488
Court fines 65,000 82,466 17,466 68,281
Miscellaneous revenue 33,918 135,889 101,971 92,638
Other sources 692,577 682,404 (10,173) 574,080
TOTAL REVENUE AND
OTHER SOURCES
(Schedule 1) 4, 727, 741 4, 983, 096 255, 355 4, 098, 394
Expenditures and Encumbrances
S chedule 2
General government 764,294 688,539 (75,755) 868
Public safety 1,592,084 1,521,159 (70,925) 1,151,480
Streets and highways l, 026, 465 892, 470 (133, 995) 733, 615
Community health services 69, 070 48, 576 20, 494) 66, 423
Parks and recreation 930,035 860,283 (69,752) 795,116
Other uses 345,793 227,486 (118,307)
TOTAL EXPENDITURES AND
ENCUMBRANCE�
(Schedule 2) 4,727,741 4,238,513 (489,228) 3,615,410
Revenue, Transfers-In AMd
Appropriations From Fund
Balance In Excess Of
Expenditures, Encumbrances _p_ 744,583 744,583 482,984
And Transfers-Out
(See notes to the financial statements)
This statement is an integral part of report dated blay 23, 1980
3 3-
City of BrooKlyn Center Schedule 1 i
General Fund
STATEMENT OF REVENUE-BUDGET AND ACTUAL
OBJECTIVE CLASSIFICATION
For the Year Ended Decemb�r 31, 1979
Actual
Final Over �J nder
Bud�et Actual Bud�et
Ad V alorem T axes
Real estate taxes 2,019,295 2,018,323 (972)
Penalties and interest 25, 000 113,120 88,120
TOTAL AD VALOREM TAXES 2, 044, 295 2,131, 443 87 ,148
Licenses and Permits
Liquor and beer 63,800 54,237 (9,563)
Building permits 25, 000 43, 226 18, 226
Rental dwelling licenses 9, 000 7, 588 (1, 412)
Dog permits 3, 000 3, 852 852
Electrical permits 9, Q00 13, 381 4, 381
Mechanical permits 7, 500 22 946 15 446
Plum bing permits 5, 000 10 410 5, 410
Food licenses 10,000 11,151 1,151
Sewer and w ater permits 2, 500 5, 379 2, 879
Vehicle dealers licenses 1,100 998 (102)
Mechanical licenses l, 600 2, 065 465
Cigarette licenses 1,100 915 (185)
Sign permits 600 535 (65)
Swimming pool licenses 2,500 2,573 73
Miscellaneous business licenses 600 1,549 949
Garbage licenses 1,600 1,433 (167)
Service station licenses 1,500 2,068 568
Taxi cab licenses 500 450 (50) i
Bowling alley licenses 800 700 (100)
Lodge establishments 200 308 108
All other licenses and permits 100 700 600
TOTAL LICENSES AND PERMITS 147, 000 186, 464 39, 464
Court Fines
Costs and fees 65,000 82,466 17,466
Inter-Governmental Revenue
Federal grants:
A.S.A.P. 299 299
C.E.T.A. 50,842 33,696 (17,146),
Civil defense 10, 700 12, 670 1, 970
TOTAL FEDERAL GRANTS 61,542 46,665 (14,877)
State grants:
Environmental help 2, 919 2, 919
Bureau of criminal apprehension 1, 000 1, 305 305
Metro land planning 6, 565 9, 399 2, 834
Shade tree disease control 28,143 12, 216 (15, 927)
TOTAL STATE GRANTS 35, 708 25, 839 9, 869)
34-
City of Brooklyn Center Schedule 1
General Fund Cant' a
STATEMENT OF REVENUE-BUDGET AND ACTUAL
OBJECTIVE CLASSIFICATION
For the Year Ended December 31, 1979
i A ct ual
Fi nal Over U nder
Budget Actual Budget
State shaxed taxes:
Local government aid 1,161,591 1,161,591
F`ixed machinery tax replacement 1,230 1,467 237
Police pension aid 57,000 62,983 5,983
TOTAL STATE SHARED TAXES 1,219, 821 1, 226, 041 6, 220
I TOTALINTER-GOVERNMENTAL
REVENUE 1,317,071 1,298,545 (18,526)
Charges For Services
Inter-fund charges:
Administration:
Public utilities 25 000 25 238 238
Shade trees 3,500 1,320 (2,180)
Engineering and clerical:
Special assessments and public utilities 35, 000 99, 690 64, 690
General government charges 9,000 15,114 6,114
Public safety charges 5, 400 5, 4? 4 7 4
Recreation fees 347, 980 318, 868 29,112)
Other services 2,000 181 (1,819)
TOTAL CHARGES FOR SERVICES 427, 880 465, 885 38, 005
Miscellaneous Revenue
Rent 10,000 11,686 1,686
Interest earned on investments 20, 000 102, 245 82, 245
Miscellaneous 3,918 21,958 18,040
TOTAL MISCELLANEOUS REVENUE 33, 918 135, 889 101, 971
Other Sources
Transfer from fund bal.ance 31, 877 31, 877
Transfers from other funds:
Liquor Fund 125 000 125 OOC1
Federal Revenue Sharing Fund 486,537 476,364 (10,173)
Fire Relief Association Fund 49,163 49,163
TOTAL OTHER SOURCES 692,577 682,404 (10,173)
TOTAL REVENUE AND OTHER SOURCES 4,727,741 4,983,096 255,355
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
35-
City of Brooklyn Center
General Fund Schedule 2
COMPARATIVE STATEMENT OF EXPENDITURES AND ENCUMBRANCES BUDGET AND ACTUAL
CLASSFIED AS TO ACTIVITY, CHARACTER AND OBJECT
For the Years Ended December 31, 1979 and 1978
1979 1978 1979
Expenditures Expenditures Eacpenditures And Encumbrances Classified By Character And Object
Amended and Over(Under) and Personal Contracted Captial
Bud�et Encumbrances Bud�et Encumbrances Service Service Commodities Other Outlays
General Government
Mayor and council 98,003 42,803 (5,200) 53,042 17,635 8,638 16,530
Elections and voter registration 8,164 4,667 (3,497) 13,910 2,640 2,027
Administrative of$ce 178,680 171,782 (6,898) 343,731 154,662 13,698 7 1,110 2
Assessor's office 97,686 90,193 (7,543) SO,1S5 82,022 5,691 1,318 348 !764
Accounting and internal audit 101,959 85,358 (16,101) 104,063 84,273 861 85 139
Independent audit 17,000 14,563 (2,437) 13,134 14,563
Legal 71,000 69,523 (1,477) 49,302 68 1,022 217
C harter commission 1,500 431 (1,069) 153 156 275
General government birildings 240,802 209,269 (31,533) 211,256 111,668 55,077 11,015 31,509
TOTAL GENERAL GOVERNMENT 769 685,539 (75,755) 868,776 452,900 168,995 13,637 18,290 34,717
Public Safety And Welfare
Police protection 1,061,559 1,017,996 (43,613) 905,716 899,699 12,675 13,815 28,655 63,102
Fire protection 339,514 332,206 (7,308) 101,792 91,785 9,013 9,655 5,367 226,386
Protective inspeetion 146.150 129,588 (16,562) 101,313 98,286 29,045 424 429 1,404
Civil defense 31,111 28,366 (2,745) 30,793 21,334 3,122 418 238 3,254 I
Animal control 12,000 11,419 (581) 11,118 11,419
Weed eradication 1,750 1,639 (116) 748 1,634 I
TOTAL PUBLIC SAFETY AND WELFAftE 1,592,084 1,521,159 (70,925) 1,151,480 1,111,104 61,908 19,312 34,689 294,146
Public Works
Eng[neering Department 208,303 184,356 (23,947) 178,208 173,377 5,993 1,753 284 2,949
Street Department 475,529 401,790 (73,789) 287,965 250,012 657 82,280 172 68,619
M aintenance shop 242,833 218,263 (29,570) 188,241 70,739 29,287 118,090 147
Street and traffi c lighting 99,$00 88 (11,689) 79,201 88,111 I
TOTAL PUBLIC WORKS 1,026,465 892,470 $(133,995) 733,615 494,128 129,048 202,123 456 71,715
Community Health Services
Health regulation 27,000 26,732 (268) 26,230 26,732
N ursing service 14,070 (14,070) 11,939
Detached worker program 28,000 21,844 (6,156) 28,254 21,844
TOTAL COMMUNITY HEALTH SERVICES 69,070 45,576 (20,494) 66,423 48,576
Parks And Recreation
Supervision and recreaUon 138,357 128,536 (9,821) 124,866 106,559 15,723 3,222 338 2,694
Adult programs 78,800 79,236 436 65,538 21,593 57,643
Teen pmgrams 12,375 12,904 529 9,946 3,060 2,398 4,187 649 2,610
Children's programs 41,960 41,043 (917) 34,239 16.960 15,001 6,797 2,285
General pmgrams 39,910 39,531 (379) 37,240 22,350 16,640 376 165
Comm unity center 272,000 278.759 6,759 252,625 129,866 75,605 22,131 29,201 21,951
Park maintenance and improvement� 346,633 280,279 (66,354) 27U;662 195,638 19,527 16,048 8,104 40,962
T01'AL YARKS AND RECREATION 930,035 _860,253 (69,752) 795,116 496,026 $_202,537 52,761 40,742 68,217 I
Miscellaneous I i
Unallocated departmental 395,793 227,486 $(118,307) 40,361 108,633 16 8,029 53,485
TOTA EX PENDITUAES AND ENCUMBRANCES
(Exhibit 9,727,741 4,238,513 (489,228) 3,615,910 2,594,519 714,697 304,811 102,206 522,280
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
r �r■ r� r� r■ �r r
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS
Special Revenue Func(s are used to account for revenues derived from
specific taxes or other earmarked revenue sources. They are uSually re-
quired by statute, charter provision, or local ordinance to finance parti-
cular functions or activities of government.
B ookl Center EXHIBIT 9
City of r yn
Special Revenue
Funds
COMPARATIVE CUi:�BINING BALANCE SHEET
r An i-Recession Diseased Totals
Fede al t
Revenue Sharing FYscal Aid Tree Removal December 31,
Fund Fund Fund 1979 1978
ASSETS
Temporary investments 663,176 1, 675 5, 227 670, 078 720, 356
Accounts receivable 3,143 3,143
Due from other funds 6, 300 6, 300
Due from other governmental
uruts 54,026 19,035 73,061 55,215
TOTAL ASSETS 717,202 1,675 33,705 752,582 775,571
LIABILITIES AND FUND BALANCE
Liabilities
Vouchers payable 341 341 18,150 I
Contracts payable 5, 400 5, 400
Due to other funds 266, 451 22, 734 289,185 114, 728
TOTAL LIABILITIES 266, 451 28, 475 294, 926 132, 878
Fund B alance
Appropriated 286,077 286,077 446,272
Unappropriated 164, 674 1, 675 5,230 171,579 196, 421
TOTAL FUND BALANCE
�xFii�ii{ 450,751 1,675 5,230 457,656 542,693
TOTAL LIABILITIES AND
FUND BALANCE 717,202 1,675 33,705 752,582 775,571
(See noteG to the financial statements)
This statement is an integral part of' the report dated May 23, 1980.
City of Brooklyn Center
Special Revenue Funds Exhibit 10
COMPARATIVE COMBINING STATElV7ENT OF REVENUES. EXPENDITURES .AND CHANGES IN FUND BALANCE
Federal Anti-Recession Diseased For the Years Ended
Revenxe Sharing �scal Aid Tree Removal December 31,
Fund Fund Fund 1979 1978
Intergovernmental Revenue
Federal Grants
Federal revenue sharing 219,671 219,671 223,699
State Grants
Department of ap�riculture 24, 448 24, 448
TOTAL INTE REVENUE 219,671 24,448 244,119 223,699
Char�es For Services
lliseased tree remuval 18,613 18,613
Administration charges 1,320 1,320
TOTAL CHARGES FOR SERVICES 19,933 19,933
Miscellaneous Revenue
Interest on investments 66,296 130 111 66,537 47,241
TOTAL P:7ISCELLANEOUS REVENUE 66,296 130 lll 66,537 47,241
TOTAL RF.VENUE 285,967 130 44,492 330,589 270,940
Expenditures
Contractual services 28,710 28,710
Refunds 4,116 4,116
TOTAL EXPENDITURES 32, 826 32, 826
Excess of Revenues Over Expenditures 2R5,967 130 11.666 297,763 270,940 I
Other �Ynancing Sources (Uses)
Transfers from general fund 5,400 5,400
Transfers to general fund (476,364) (11,836) (488,200) (195,427)
Excess of Revenues and Other Sources
Over (Under) Expenditures And
Other Uses (190,397) 130 5,230 (185,037) 75,513
Fund B alance January 1
Appropriated 446,272 446,272 184,540
U naporopriated 194,876 1,545 196,421 382,640 �I
FUND BALANCR DECEPJIBER 31 (EXHIBIT 9) 450,751 1,675 5,230 457,656 642,693
APPROPRIATED 286,077 286,077 446;272
UNAPPROPRIATED 164,674 1,675 5,230 171,579 196,421
(See notes to financial statements)
This statement is an integral part of report dated May 23, 1980.
DEBT SERVICE FUNDS
DEBT SERVICE FUNDS
Debt Service Funds aze created to account for the payment of interest
and principa� on long-term, general obligation debt other than that payable
from special assessments and debt issued for and serviced primarily by a
governmental enterprise.
r r i
City of Brooklyn Center EXHIBIT 11
Debt Service Funds
COMPARATIVE COMBINING BALANCE SHEET
State Aid Improvement Totals
Park Library Street And Building December 31,
Bonds Bonds Bonds Bonds 1979 1978
ASSETS
Temporary investments 100,955 85,877 155,053 341,885 308,550
Due from other funds 38 391 429
Taxesreceivable 1,851 19,306 21,157 26,265
TOTAL ASSETS 102, 844 85, 877 174, 750 363, 471 334, 815
LIABILITIES AND FUND BALANCE
Fund balance (Exhibit 12) 102,844 85,877 174,750 363,471 334,815
TOTAL LIABILITIES AND I i i
FUND BALANCE 102, 844 85, 877 174,750 363, 471 334, 815
(See notes to financial statements)
This statement is an integral part of report dated May 23, 1980
Exhibit 12
City of Brooklyn Center
Debt Service Funds
COMPARATIVE COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN F'UND BALANCE
State Aid Improvement For the Years Ended
Park Library Street And Buildin� December 31,
Bonds Bonds Bonds Bonds 1979 1978
Revenues
General property t�es 22, 800 231, 200 254, 000 274, 600
Interest on investments 8,155 7,596 (621) 13,644 28,774 24,283
Intergovernmental Revenue:
State aid allotment 26, 850 26, 850 26, 850
TOTAL REVENUE S 30, 955 7, 596 26, 229 244, 844 309, 624 325, 733
Expenditures
Principal payments 20, 000 10, 000 55, 000 125, 000 210, 000 220, 000
Interest 1,485 2,280 47,915 95,225 146,905 160,180
Fiscal agent fees 143 22 153 275 593 605
Other expenditures 29 280 309 88
0
TOTAL EXPENDITURES 21,657 12,302 103,068 220,780 357,807 380,873
Excess Revenues Over
Under) Expenditures 9, 298 4, 706) 76, 839) 24, 064 48,183) 55 ,140)
Other Financinp; Sources
Transfer from Munic=ipal
State Aid Capital Projects
Funds 76,839 76,839 79,526
i
Excess of Revenues and Other I I
Financing Sources Over
(Under) Expenditures 9, 298 4, 706) 24, 064 28, 656 24, 386
Fund Balance January 1 93,546 90,583 150, 686 334, 815 310, 429
Fund Balance December 31
(Exhibit 11) 102, 844 85, 877 174, 750 363, 471 334, 815
(See notes to the financial statements) I
This statement is an integral part of report dated May 23, 1980
i CAPITAL PROJECTS FUNOS
CAPITAL PROJECTS FUNDS
Captial Projects Funds are created to account for all resources used for the
acquisition of capital facilities by a governmental unit except those finan-
ced by special assessment and enter rise funds.
P
City of Brooklyn Center Exhibit 13
Capital Projects Funds
COMPARATIVE COMBINING BALANCE SHEET
Open-Space Capital Community Municipal Totals
Lawcon Acquisition Projects Development State Aid For December 31
Fund Fund Fund Block Grant Construction �975 i�5�r a
ASSETS
Temporary investments 187,528 1,933 368,440 2,026,974 2,584,875 2,490,376
Due from other funds 43,555 35,779 15,426 95,060 7,584
Due from other governmental units (Note 1� 366,028 325,483 1,097,429 1,788,940 655,127
TOTAL ASSETS 597,411 1,933 404,219 325,483 3,139,829 4,468,875 3,153,087
LIABILITIES AND FUND BALANCE
Liabilities
Temporary loan (Investment Trust Fund) 586 586 15,877
Accounts payable 3,496 401 37,808 41,705
Contracts payable 16,128 5,500 319,594 341,222 2,863
D ue to other funds 44,639 3,250 40,000 6,938 94,827 94,387
Due to other governmental units
,A Accrued salaries payable 164 164 1,549
TO TAL LIABILITIES 64,427 3,651 46,086 364,340 478,504 114,676
Fund Balance
Unexpended appropriations 523,429 46,732 279,397 78,744 928,302 203,936
B alance restricted to state-approved projects 1,853,875 1,853,875 1,69H,203
U nappropriated balance 9,555 1,933 353,836 842,870 1,208,194 1,136,272
TOTAL FUND BALANCE(Exhibit 14) 532,984 1,933 400,568 279,397 2,775,489 3,990,371 3,038,411
TOTAL LIABILITIES AND FUND BALANCE 597,411 1,933 404,219 325,483 3,139,829 4,468,875 3,153,087
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
City of Brookiyn Center
Capital Projecfs Funds Exhibit 14
COMPARATIVE COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGESIN FUND BALANCE
Open-Space Capital Community Municipal For the Years Ended
Lawcon Acquisition Projects Development State Aid For December 31,
Fund Fund Fund Block Grant Construction 1979 1978
Revenues
Intergovernmental revenue:
County grant 25,929 25,929
Federal grants (Note 10) 366,028 325,483 245,225 936,736
State shared gasoline taxes 365,368 365,368 332,614
State grants 126,574 126,574 107,560
Interest on investments 9,555 41,172 160,069 210,796 170,580
Other revenue 4, 880 4, 880
Insurance proceeds-building destroyed by fire 208, 987
TOTAL REVENUES 502,157 41,172 325,483 801,471 1,670,283 819,741
Expenditures
Construction costs:
Streets and storm sew ers 383,085 3H3,085 60,006
Parks and playgrounds 200,165 200,165 72,294
B uildings 48,758 6,086 54,844 699
Interest expense 140 140 870
Write-off of fire-related costs 15,911
TOTAL EXPENDITURES 200,165 140 48,758 6,086 383,085 638,234 149,780
N
I
Excess of Revenues Over (Under) Expenditures 302,992 (140) (7,586) 319,397 418,386 1,032,049 669,961
Other Financing Sources (Uses)
Transfers from Capital Projects Fund 91,$95 91
Transfers from Community Development
Block Grant Fund 40,000 40,000
Transfer to Lawcon Fund (95,145) (40,000) (135,145)
Transfer to MSA Debt Service Fund (76,839) (76,839) (81,656)
TOTAL OTHER FINANCING SOUACES 131,895 (95,145) (40,000) (76,839) (80,089) (81,656)
Excess of Revenues And Other Sources Over (Under)
l:xpenditures And Other Uses 433,887 140) $(102,731) 279,397 341,547 951,960 588,305
Fund Balance January 1
Unexpended Appropriations 99,097 73,740 31,099 203,936 16,284
B alance restricted to state-approved projects 1,698,203 1,698,203 1,527,191
U nappropriated balance 2,0?3 429,559 704,640 1,136,272 906,631
Fund Balance Decem ber 31 (Exhibit 13) 532,984 1,�33 400,568 279,397 2,775,489 3,990,371 3,038,411
IJnexpended Appropriations 523,429 46,732 279,397 78,744 928,302 203,936
RestrzcYed Balanee 1,853,875 1,853,875 1,698,203
U nappropriated F3alance $__9,555 1,933 353,836 842,870 1,208,194 I,136,272
(See notes to financial statements)
This statement is an integral part of report dated May 23, 1980
i i i
City of Brooklyn Center
Schedule 3
Capital Projects Fund
Lawcon Fund
STATEMENT OF UNEXPENDED APPROPRIATIONS BY PROJECT
For the Year Ended December 31, 1979
Shingle Central Shingle Central
Creek P ark C reek Park
Grant #2 Grant #2 Trailways Project Total
Sources Of Fundin�
Federal grant (Note 10) 98,450 95,628 71,950 100,000 366,028
State grant 78,760 47,814 57,560 50,000 234,134
City of Brooklyn Center:
Capital Projects Fund 19,690 7,815 14,390 50,000 91,895
Community Development Block
Grant Fund 40,000 40,Q00
TOTAL SOURCES OF FUNDING 196, 900 191, 257 143, 900 200, 000 732, 057
w Expenditures
Construction in progress 8, 900 62, 640 137 088 208, 628
Unexpended Appropriations 196, 900 182, 357 81, 260 62, 912 523, 429
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
SPECIAL ASSESSMENT FUNDS
Special Assessment Funds are employed to finance and account for the
construction and financing of certain public improvements such as resident-
ial streets, sidewalks, or storm sewers or the provision of services which are
to be paid for wholly or in part from special ,assessments levied against
benefited property. The fact that special assessment improvements are paid
for completely or in part by property owners in,a limited geographical area
deemed to be specially benefited distinguishes them from irnprovements
which benefit the entire community and which are paid for out of general
revenues or through the issuance of general obligation bonds.
Exhibit 15
City of Brooklyn Center
Special Assessment Funds
COMPARATIVE COMBININ� BALANCE SHEET
Bond #1 1955A 1956AC 1956B 1957AB 1958A 1958A 1959AB 1960A.
.ASSETS
Temporary investments 2,344 ?9,031 152,209 16,598 39,937 118,778 98,5 45,550 279,351
Accounts receivab�e
S�}ecdial Assessments ftecei�able:
I)elinquen# 10 1,310 4,678 185 1,172 28 321 10,947
Deferred 37 2,731 12,068 39,035
Tax "�orfeit land 74 70 8 345 158
City �hare of improvements __4,017
Due from other funds
Due from other gca�'ex�r�mental umts
497 29
Bond diso��az��
Auth��i���ion t� �.ssess for construction in progress
�'�TAL ASSETS 2, 428 80, 341 156, 994 16,598 40,122 119, 958 lOT, 689 58, 436 333, 798
LIABILITIES AND FUND BALANCE
Liabilities
Acoounts payable
Contracts payable
Due to other funds
Construction loans payable
Accrued inter�st p ayable
Bonds p ayable 15 000 75 000
TOTAL LIABILITIES 15,000 75,000
Fund B alance
Debt service (Exhibit 17) 2, 428 80 341 156, 994 16, 598 40,122 119, 958 101, 689 43, 436 258, 798
Construction (Exhibit 16�
TOTAL FUND BALANCE 2, 428 80, 341 156, 994 16, 598 40,122 119, 958 101, 689 43, 436 258, 798
TOTAL LIABILITIES AND FUND BALANCE 2, 428 80, 341 156, 994 16, 598 40,122 119, 958 101, 689 58, 436 333, 798
(See notes to �nancial statements) I
This statement is an integral part of report dated May 23, 1980
44-
Exhibit 15
Total. Totals
Debt Service Construction December 31,
1961AB 1963A 1965Ai 1966A 1969A 1970 1973 1976 Funds Funds 1979 1978
421,506 307,014 84,553 148,581 88,501 301,543 139,728 340,412 2,664,221 13,019 2,677,240 2,129,460
I
37,549 37,549 27,975
2,290 1,397 687 2,753 8,105 130,356 52,089 117,571 333,899 11,876 345,775 661,591
31,924 35,030 37,215 90,523 142,013 598,674 255,416 562,925 1,807,591 267,502 2,075,093 2,618,160
401 798 989 2,843 2,843 3,454
825 1,372 54,431 78,786 39,383 178,814 10,927 189,741 164,882
15,380 15,380 127,546
652 1,439 1,439 10,973
14,498 3,307 17,805 17,805 20,419
2,072,300 2,072,300 599,450
457,598 343,441 123,827 242,655 �'38,619 1,099,502 530,315 1,06D,291 5,006,612 2,428,553 7,435,165 6,363,910
I
285,219 285,219 28,381
348,283 348,283 121,617
113,499 113,499 116,775
126,000 126,000 685,000 811,000 611,000
53,334 53,334 49,662 102,996 67,069
140,000 95,000 60,000 180,000 205,000 830,000 385,000 820,000 2,805,OOD 2,805,000 3,300,000
140,000 95,000 60,000 180,000 205,�000 830,000 385,000 999,334 2,984,334 1,481,663 4,465,997 4,244,842
317,598 248,441 63,827 62,655 33,619 269,502 145,315 60,957 2,022,278 2,022,278 1,853,004
946,890 946,890 266,064
55 1 2 5 2 145 315 60 957 2 022 278
317,598 248,441 63,827 62,6 33,6 9 69, 0 946,890 2,969,168 2,119,068
457,598 343,441 123,827 242,655 238,619 1,099,502 530,315 1,060,291 5,006,612 2,428,553 7,435,165 6,363,910
45-
i
Exhibit 16
City of Brooklyn Center
Special Assessment Funds
COMPARATIVE STATEMENT OF CONSTRUCTION APPROPRIATIONS AND EXPENDITURES
For the Years Ended
December 31,
1979 1978
Appropriations Balance January 1 654,791 300,150
Appropriations During the Year l, 902,100 608, 391
Appropriations Closed During the Year 484, 591) 253, 750)
Appropriations Balance- December 31 2,072,300 654,791
Construction Expenditures January 1 388,727 163,427
Expended During the Year 1,021,728 533,223
Projects Closed During the Year 285 045) 30? 923)
Construction Expenditures December 31 1,125,410 388,727
UNEXPENDED APPROPRIATIONS FOR CONSTRUCTION
(EXHIBIT 15) 946, 890 266, 064
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
4 6-
City of Brooklyn Center Exhibit 17
Special Assessment Punds
CONPARAI'IVL•' CU�llil�l�c s•i�n�rLnn:n�r or REVIiNUE, IiXPfiNUI'fUNLiS, AND CI:ANCBS IN FfINU ItALANCF
i
Por The Years Ended December 3] 1979 And 1978
Excess Of Fund
REVENUE EXPENDITOREfi Revenues Fund Balance
Interest lnterest Bond P.iyin�; Taxeti Over (Under) fialance December 31
FUND Total AssessmeM Investments Other Total Interest A�ent F@CS WI9ttCl1 Ofr OLIICP Expenditures January 1 (Exhitait 15)
Bond Fund N1 181 R 161 S. E 181 2,247 2.928
7 98 80 341
1955 A 6,140 30 6.110 297 247 5,893 4,9 i
1956 AC 11,779 16 11.7G3 72 72 11,707 145,287 156,994
195f, B 1,291 34 1,257 1.29] 15,307 16,598 I
195i Ats 3,111 5 3,106 106 106 3,005 37,117 90,122 i
1956 A 9,127 35 9.092 9.127 110,831 119,958
1958 [1 7,76�J 224 7.595 7,769 93,920 101,689 i
5,878 1.261 4,617 1,655 1,575 80 4,223 39,213 43,436
2960 �11i 29,737 9,619 25,118 6.889 5>580 189 1.125 22,898 235.950 258,798
�9�� 38,942 2,842 36.100 7,715 7,075 175 212 253 31,227 286.371 317,598
19G3 A 28,312 3,356 24,956 4,488 4,450 38 23.824 224.617 248.441
A 9,309 2,910 6,697 3.087 2,660 22 27 378 6,220 57.607 63,827
19G6 A 18,536 5,509 13,027 9.874 9,800 43 3l 8.662 53,993 62.655
19G9 A �g,q75 10,570 7,905 15,906 19,950 58 898 2.569 31,050 33.619
T8,520 69,028 19,992 G8,947 61,058 228 1,877 5,284 10,073 259.929 269,502
19i3 33,362 24.761 8.601 33,956 20,769 91 430 12,218 (9�) 195,911 145,315 I
19 ?f 71,723 56,918 15.305 50,972 48,635 76 2.261 20,751 90,206 60,957 I
TOTA LS 1979 S 37 2,190 S 176,118 196,072 E 202,916 176, 945 3,900 21,519 169,'L74 1,853,004 S 2,022,278
TOT A1.5 1978 370,681 E 209,459 3 160,955 S 467 S 205;520 204,506 1,0t4 165,361 1,687,643 1,853.
tSee notes to the ffnancia! stntements)
This statement is nn integral part of report dnted Mey 23, 1980
�Frior yenrs' interest written off on tauc forfeit Innd
acquired by the City.
i i
ENTERPRISE FUNDS
Enterprise funds are established to account for the fmancing of self-sup-
porting activities of governmental units which render services on a user
charge basis to the general public. The most universal type of government
enterprise is the public utility engaged in the provision of such basic serv-
ices as water, electricity, and natural gas. Sanitary sewer systems financed
by user charges have also assumed the status of public utility operations
in many urban areas, and many cities .have combined water and sewer
systems under the same mana ement. Another t e of overnment enter-
B YP S
prise in Minnesota is the Municipal Liquor operation.
City of Brooklyn Center Exhibit 18
Enterprise _Funds
COMPARA'fIVB COMBINING RALANCE SHELT
Municipal Public Combined Statement Municipal Public Combined Statement
Liquor Utilities December 31, Liquor UUlities December 31,
Fund Fund 1979 1978 LIABILITIL'S, CONTRIBUTIONS AND Fund Fund 1979 1978
ASSETS RETAINED EARNINGS
Current Assets Current Liabilities
Cash on hand 3,700 3,700 3,700 Accounts payable 97 10,849 108,182 97,147
Temporary investments 25,178 927,118 952,296 522,295 Contracts payable 3,346
Accounts receivable 6,432 99,221 105,653 123,873 D ue to other funds 939 12,907 13,846 49,419
Less: Allowance for estimated Accrued liabilities 18,248 6,921 25,169 44,848
uncollectible (5,391) (2,137) (7,528) (6,347) C urrent portion of long-term debt 35,000 35,000 35,000
Assessments receivable 16,449 16,499 7,1g7 Hydrant deposits 725
Due from other funds 586 586 15,259 TOTAL CURRENT LIABILITIES 116,520 65,677 182,197 230,485
D ue from other governments 60,888 60,888 8,579
Inventories:
Materials and supplies 19,594 19,594 15,542 Lon�-Term Liabilities
Pr7erchandise for resale 226,181 226,181 212,131 Revenue bonds (Note 4) 555,000 555,000 590,000
Prepaid Expenses: Less: C urrent portion 35,000 35,000 35,000
M.W.C.C, charges 39,893 39,893 42,612 TOTAL LONG-TERM LIABILITIES 520,000 520,000 555,000
Mem berships 20B 200 200
Rent 3,032 3,032 2,897
Insurance lZ5 Contributions Toward Construction
Accrued water and sewer revenue 131,629 131,629 114,540 Special asses�ments and developers $10,021,876 $10,021,876 $10,012,791
TOTAL CURRENT ASSETS 259,132 1,293,491 1,552,573 1,062,593 TOTAL CONTRIBUTIONS $10,021,876 $10,021,876 $10,012,791
i
Restricted Assets Deferred Credit�
Lawsuit settlement receivable Gain on sale of assets 68,981 68,981 72,266
(Note 3) 1,402 1,902 4,668 Metm Waste Control Commission (Note 5) 254,590 254,590 262,554
Temporary investments (N ote 4) 3,601,017 3,601,017 3,463,865 Deferred gain lawsuit settlement (Note 3) 4,668 i
Due from other governments- TOTAL DEFERRED CREDITS 323,571 323,571 339,488
M.W.C.C. (Note 5) 254,590 254,590 262,554
Debt retirement account- Ketained Earnin s
(Note 4) 132,850 132,850 134,4..4
Reserved:
Assessments receivable-deferred 116,064 116,064 118,03] Debt retirement 132,850 132,550 134,424
Construction funds invested 76,230 76,230 70,298
Construction funds (Note 4) 76,230 76,230 70,298 I
TOTAL RESTRICTED ASSETS 1,402 4,180,751 4,182,153 4,053,840 N'�rking capita] 20,000 20,000 20,000 I
Unreserved:
Fixed Assets Designated for plant expansion 3,601,017 3,601,017 3,463,865
Mains and lines $10,452,875 $10,452,875 $10,442,764 Undesygnated 192,899 743,312 936,211 485,833
Structures 1,913,636 1,313,636 1,835,723 TOTAL RETAINF.P F.ARNINGS 19`L,899 4,5'13,409 4,766,308 4,174,420
Equipment 111,108 256,459 367,567 347,243
Land 23,621 23,621 23,621 (Exhibitl9)
Land improvements 5,898 5,898 5,898
Leasehold im provements 28,799 28,799 28,799
Construction work in pro�ress 48,303
145,805 $12,646,591 �12,792,396 $12,732,351
Less: Allowance for depreciation 96,920 2,616,250 2,713,170 _2,536,600
TOTAL PIlED ASSli1'S 98,885 �10,030,341 $10,079,226 $10,795,75]
TO TAT.S 309,419 R15,509, $15,813,95 �15, 312,154 TO T ALS 309,419 $15,504,533 $15,813,952 $15,312,184
(See notes to the fin�ncifll statemente)
This statement is fln integral nart of report dated May 23, 1980
City of Brooklyn Center
Enterprise Funds Exhibit 19
COMPARATIVE COMBINING STATE67ENT OF OPERATIONti ANll RETAINED RARNINGS
Municipal Liquor Fund Public Otilities Fund
Brooklyn For the Years Ended
Humboldt Boulevard Northbrook Water Sewer December 31,
or Total De artment Department Total 1979 1978
Square Store Store St e P
Sales and Cost of Sales
Sales 626,070 813,490 850,314 2,289,879 2,289,874 2,109>778
Less: Cost of sales 508,442 665,4U3 693,4U4 1,867,`l49 1,567,249 1,746,815
Trade discounts (6,992) (10,539) (10,715) (28,246) (28,246) (37
501,450 654,869 682,689 1,839,UU3 1,839,003 1,709,303
GROSS MAR GIN 124,620 158,626 167,625 450,871 450>871 400,475
Operatin� Revenue
Service to consumers 371,675 779,100 1,150,775 1,150,775 997,669 I
Service hookup charges 22,795 22,795 22,795 56,OOfi
Sale of w ater meters (5,409) (5,404) (5,404) (9,098)
Penalties 6,894 6,844 6.844 6,982
Other ,4,398 10,491 14,889 14,889 10,941 i
TOTAL OPERATING REVENUE 400,308 789 1,189,899 1,189,899 1,062,500 I
Operating Expenses ��I
TOTAL OPERATING EXPENSES
a (Schedules 4,5,6; 94,524 87,193 120,643 302,360 348>815 653,921 1,002,236 1,304,596 1,267,675 I
Operati nq Income (Loss) 30,096 71,433 46,982 148,511 51,493 136,170 187,663 336,174 195,300 I
Other Revenue I
Interest earned: I
lnvestments 6>965 350,190 357,155 286>848
Special assessments 16,135 16,135 9,100
Metro Waste Control Commission 10,088 10 10,577
Construction funds 5,932 5,932 4,998
Miscellaneous 6,608 6,608 4,761
TOTAL OTHER REVENUE 13,573 382,345 395,918 316,284
Other Expenses
Interest and fiscal agent fees 23,078 23,078 24,447
Miscellaneous 90 90 564
TOTAL OTHER EXPENSES 90 23,078 23,168 25,011
Net Income to Retained Earnin�s (Exhibit 2D/ 161,999 546,930 708,924 486,573
Retained Earnin�s January 1 155,905 9,018,515 4,174,420 3,819>503
Transfers
To General Fund (125,000) (125,000) (140,000)
From Metro Waste Control Com mission reserves 7 7 8,394
TOTAL TRANSFERS U25,000) 7,964 (117,036) (131,656)
Retained Earnins�s December 31 (Exhibitl8� R 192.R99 4,573.409 4.766,30E 4,174,420
(See, notes to financia] statements)
'rhic Gtatement i� an inteersxl oart of report dated May 23, 1980
City of Brooklyn Center Exhibit 2D
Enter rise Funds
COMPARATIVE COMBINING STAT 1 NT OF Cf�NGES IN FINANCIAL POSITION
Munic2pal Public For the Years Ended
Liquor Utilities December 31,
Fund �und 197 9 197 8
Sources of Finan�ial Resources
Operations
Net income for year (Exhibit 19) 161, 994 546, 930 708, 924 486, 573
Add: Items not requiring current outlay of
resources:
Depreciation 8,781 177, 819 186, 600 188, 660
TOTAL RESOURCES PRO�IDED BY OPERATIONS 170,775 724,749 895,524 675,233
Collections of other receivables 1, 864 1, 864 10 7 40
Debt retirement investments sold 1,574 1,574 2,048
Increase in M. W. C. C. deferred credits 13, 092
o Contributions toward construction 9,085 9,085 168,819
Decrease in assessments receivable-deferred 1,967 1,967 2,426
Decrease in M. W. C. C. receivable 7, 964 7, 964
TOTALS 172,639 745,339 917,978 872,358
Uses of Financial Resources
Purchase of properties 30,354 39,721 70,075 241,165
Payments to retire bonds 35 000 35 000 35 000
Decrease in lawsuit deferred credit 3, 266 3, 266 2, 396
Increase in working capital 14, 019 524, 249 538, 268 270, 830
Increase in restricted investments 137,152 137,152 150, 985
Increase in M. W. C. C. receivable 23, 699
Transfers to General Fund 125 000 125 000 140 000
Amortization of deferred gain on sale of assets 3, 285 3, 285 3, 285
Construction funds invested 5, 932 5, 932 4, 998
TOTALS 172, 639 745, 339 917, 978 872, 358 �I
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
City of Brooklyn Center
Municipal Liquor Fund Schedule 4
COMPARATIVE STATEMENT OF OPERATING EXPENSES
Humboldt Brooklyn For the y�s Ended
Square Boulevard Northbrook December 31,
Store Store Store 1�7� 1
Operating Expenses
Salaries and wages 48, 369 57 975 66, 826 173,170 149, 460
Rent 18,387 17,597 35,984 34,554
Payroll taxes 4,135 4,543 5,373 14,051 12,637
Utilities 4,750 2,337 3,940 11,027 10,372
Depreciation and amoritization 3,820 1,021 3,940 8,781 10,474
Insurance 5,641 7,131` 8,558 21,330 21,992
Supplies 2,174 2,954 3,046 8,174 6,708
Equipment Rent 2, 235 4, 412 3, 456 10,103 6, 575
Repairs and maintenance 1,063 1,125 2,560 4,748 4,966
cn Professional services 1,107 1,107 1,108 3,322 1,278
�i Heating 752 1,770 1,512 4,034 3,762
Provision for uncollectible checks and cash short 766 649 596 2,011 1,375
Laundry 409 380 493 1,282 1,252
Protection services 490 592 664 1,746 1, 497
Inventory variances and breakage 810 578 1,388 2,956
Telephone 243 243 247 733 1,200
Advertising 115 90 90 2 95 607
Miscellaneous 40 36 36 112 606
Taxes and licenses 28 18 23 69 64
TOTAL OPERATING EXPENSES (Exhibit 1� 94,524 87,193 120,643 302,360 272,335
(See notes to the $nancial statements)
This statement is an integral part of report dated May 23, 1980
�i��
City of Brooklqn Center
Schedule 5
Public Utilities Fund
WATER DEPAftTMENT- COMPARATIVE OPERATING EXPENSES
Classification by Funetion For the Yea�s Ended
Source of Customer December 31,
Supply Transmission Administration Accounting 1979 1978
Depreciation 52,052 54, 365 106, 417 107, 408
Labor 16,032 25,648 36,383 28,901 106,964 90,650
Electricity and gas 47,586 47,586 41,995
Rapairs and maintenance 1,475 3,156 646 708 5,985 19,554
Materials and supplies 12,688 4,211 3,194 2,212 22,305 15,595
Rent and administration 16,054 16,054 15,963
Equipment rental 33 3, 392 3, 974 7, 399 269
Payroll taxes 10,743 10,743 5,540
Postage 8,170 8,170 6,684
Professional fees 1,162 1,162 1, 047
Insurance 4,122 4,122 5,416
Employee benefits 3, 740 3, 740 2, 426
Fuel-Heating 4, 483 4, 483 2, 461
Printing 341 341 75
Schools and conferences 223 223
Uncollectible aceounts 78g
Sm all tools and equipment 1, 500 1, 500 104
Miscellaneous 437 441 743 1,621 517
I
TOTALS (Exhibit 19 134,753 87,854 82,243 43,965 348,815 316,490
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
City of Brooklyn Center Schedule 6
Public Utilities Fund
SEWER DEPARTMENT- COMPARATIVE OPERATING EXPENSES
Classification by Function For the Years Ended
Disposal and Customer December 31,
Pumpin� Transmission Administration Accountin� 1979 1978
Depreciation 23,130 48, 272 71, 402 70, 778
Metro Waste Control Commission
Charge (Note 5) 470, 334 470, 334 496, 804
Labor 11,306 15,352 13,053 12,592 52,303 50,678
Rent and administration 16, 054 16, 054 15, 963
Equipment rental 3, 392 3, 973 7, 365
Electricpty 8,017 8,017 8,233
Payroll taxes 6,766 6,766 5,540
Repairs and maintenance 622 2,147 646 3,415 11,787
Professional Fees 1,149 1,149 3,143
Postage 2,176 2,176 2,931
w Materials and supplies 622 1,152 2,498 255 4,527 4,050 I
Insurance 3,130 3,130 5,436
Employee benefits 2,791 2,791 2,106
Small tools and equipment 508 1,500 2,008 767
Printing 178
Fuel heating 366 366 226
Miscellaneous 575 36 1,007 1,618 230 �I
TOTALS (Exhibit l� 514, 972 67 467 54,162 16, 820 653, 421 678, 850 I,
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
City of Brooklyn Center Schedule 7
Public Utilities Fund
STATEMENT OF UTILITY PLANT IN SERVICE AND ALLOWANCE FOR DEPRECIATION
Utility Plant in Service Allowance for Depreciation
Balance Balance Balance Balance
January 1, Transfers and December 31, January 1, December 31,
1979 Additions Disposals 1979 1979 Additions Deletions 1979
Water Departments
Mains and lines 5,600,023 6,495 5,606,518 690,966 56,000 746,966
Structures 1,262,534 76,741 1,339,275 331,875 42,085 373,960
Equipment 256, 459 256, 459 160, 551 8, 332 168, 883
Land 23,071 23,071 -0- -0-
TOTAL WATER DEPARTMENT 7,142,087 83,236 7,225,323 1,183,392 106,417 1,289,809
Sewer Department
Mains and lines 4,842,741 3,617 4,846,358 891,118 48,428 939,546
Structures 573,189 1,171 574,360 363,921 22,974 386,895
Equipment 10,030 10,030 -0- 10,03C
Land 550 550 _p_ 10,030 _O_
TOTAL SEWER DEPARTMENT 5,426,510 4,78� 10,030 5,421,268 1,265,069 71,402 10,030 1,326,441
Work in Prog�ress 48,303 48,303 -0-
T O T ALS (Exhibit 1� $12,616,900 88,024 58,333 $12,646,591 2,448,461 177,819 10,030 2,616,250
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
TRUST AND AGENCY FUNDS
Trust and Agency Funds account for assets held by the City as a trustee
or agent for individuals, private organizations, and other governmental
units.
INVESTMENT TRUST FUND
Investment Trust Fund provides for the "pooling" or a centralized system
for investing temporary surpluses of cash by merging cash balances from
all other funds. The fund essentially is an inventory control over all invest-
ments and investmen� income. Earnings are distributed annually on a pro
rata participation basis.
i i i
City of Brooklyn Center Exhibit 21
Trust And A.�ency Funds
COMPARATIVE C0147BINING BALANCE SHEET
AGENCY TRUST
Housing And l�re Department Public Investment Totals
Redevelopment Relief Employees Trust December 31,
Authority Association Retirement Assn. Fund 1979 1978
ASSETS
Cash on hand and in depositories 238,136 238,136 230, 718
Temporary investments 49,274 122 42,358 91,754 213,362
Accrued revenue 3,287 300,601 303,888 254,336
D ue from other funds 228,662 228,662 27,348
Taxes receivable 2, 675 866 9, 459 13, 000 18, 048
Due from other governmental units 3, 979 3, 979 2, 839
Securities held for investm ent 177,506 169,992 13,173,687 13,521,185 11,246,364
cn
`i' TOTAL ASSETS 229, 455 988 457,737 $13,712, 424 $14, 400, 604 $11, 993,U15
LIABILITIES AND FUND BALANCE
Liabilities I I
Accounts payable 73 25,176 25,249 21,085
Perform ance and other deposits 136,120 136,120 31,100
Due to other funds 3,840 3,840 2,714
Due to funds participating in
Investment Trust Fund 13, 576, 304 13, 576, 304 11, 527, 091
TO T AL LIABILITIE S 3,913 25,176 $13,712,424 $13,741,513 $11,581,990
Fund Balance (Exhibit
Expendable 225,542 988 432,561 659,091 411,025
TOTAL LIABILITIES AND FUND
B ALAN C E 229,455 988 457,737 $13,712,424 $14,400,604 $11,993,015 I,
(See notes to the financial statements)
I I
This statement is an integral part of report dated May 23, 1980 I'
City of Brooklyn Center Exhibit 22
Trust And Agency Funds
COMPARATIVE COb7BINING STATEIVIENT OF REVENUES', EXPENDITURES AN1� CHANGES IN FUND BALANCE
I
AGENCY TRUST
Housing And Fire Department Public Investment For the Years Ended
Redevelopment Refief Employees Trust December 31,
Authority Association Retirement Ass. Fund 1979 1978
Revenues
Ad valorem levies 43, 255 43, 255 175, 940
Intergovernmental Revenue:
State insurance premium rebate 49,163 49,163 101,323
Contributions Enterpsise funds 27,751 27,751 15,642
Contributions Employee 8, 891
Interest on investments 17 061 7 22 640 979, 447 1, 019,155 800 369
Sale of assets 1,152,898
TOTAL REVENUES 60, 316 49,170 50, 391 979, 447 1,139, 324 2, 255, 063
cn Expenditures
City Contributions
Fire Relief Association 49,162 49,162 43, 786
Public Employees Retirement
Association 24,562 24,562 1,031,020
Earnings distributed to participating
Funds 978,181 978,181 765,576
Professional fees 700 75 1, 266 2, 041 1, 042
Miscellaneous 206 206 363
Transferred to H.R.A. Authority 43,962
TOTAL EXPENDITURES 906 49,162 24,637 979,447 1,054,152 1,885,749
Excess of Revenue Over Expenditures 59, 410 8 25, 754 85,172 369, 314
Fund Balance January 1 3, 238 980 406, 807 411, 025 41, 711
Adci: Pricr period adjustment
Note 9) 162 894 162 894
Fund Balance December 31 (Exhibit 21) 225,542 988 432,561 659,091 411,025
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
GENERAL FIXED ASSETS �ROUP OF ACCOUNTS
General Fixed Assets are those fixed assets of a governmental jurisdiction
which are not accounted for in an Enterprise, Working Capital, or Trust
Fund. To lie classi�ied as a fixed asset in this category, a specific piece of
property must possess three attributes:
(1) tangible nature; (2) a life longer than the current fiscal year; and (3) a
significant value.
City of Braokly.n Center Exhibit 23
STATEMENT OF GENERAL FIXED ASSETS
B alance B alance
January 1, December 31,
1979 A,cquisitions Disposals 1979
Investments in Fixed Assets
Land and land improvements 374, 818 31, 999 406, 817
Buildings and building improvements 2,849,000 62,479 2,911,479
Park properties (including bLUldings) 1,560,792 1,560,792
Furniture and fi�rtures 175, 928 31, 463 3, 985 203, 406
Departmental equipment 1,309,279 432,641 16,307 1,725,613
Storm sewers and street projects 9,650,600 1,019,018 10,669,618
TOTAL INVESTMENT IN FIXED ASSETS $15,920,417 1,577,600 20,292 $17,477,725
Sources of Investments Decreases Increases I
General indebtedness 600, 491 600, 491
General fund revenues (includes ad valorem levies) 1, 988, 646 20, 292 490, 098 2, 458, 452
Liquor fund revenue certificates 304, 571 304, 571
cn Contributions received 327, 398 327, 398
Special assessment projects 9,652,660 1,019,018 10,671,678
Capital Projects Fund:
General obligation bonds 2,250,000 2,250,000
Ad valorem tax levy for 1968 and 1969 265, 243 265, 243
Sale of land 38, 654 38, 654 I
Transfer of surplus from special assessments I
Debt Service Funds 198, 386 198, 386
Transfer from Mayor and Council's Contingent Account 3, 000 3, 000
Interest earnings on investments 220, 523 43, 820 264, 343
Federal grants 21,245 21,245
Local units
State grants 49,600 24,664 74,264
TOTAL SOURCES OF INVESTMENTS $15,920,417 20,292 1,577,600 $17,477,725
(See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
GENERAL LONG-TERM OEBT GROUP OF ACCOUNTS
General obligation bonds and other forms of long-term debt supported by
general revenues are obligations of a governmental unit as a whole and not
its individual constiZuent funds. Moreover, the proceeds of such debt may
be spent on facilities which are utilized i�l the operations of several funds.
For these reasons, the amount of unmatured long-term indebtedness which
is backed by the futl faith and credit of the government should be recorded
and accounted for in a separate self-balancing group of accounts titled the
"General Long-Term Debt Group of Accounts". This debt group will
include, in addition to conventional general obligation bonds, time warrants °C
W
F-
and notes which have a maturity of more than one year from date of
Z
issuance. O
J
Q
�J
a
W
Exhibit 24
City of Brooklyn Center
COMPARATIVE STATEMENT OF GENERAL LONG-TERPJI DEBT
December 31,
1979 1978
Amounts Av�lable And To Be Provided
Amounts available in debt service funds
(Exhibit 11) 363, 471 334, 815
Amounts to be provided in future periods
General obli�ation bond princ;ipal 1,751,529 1,990,185
S�,ecial assessments levied on city-owned
properties 132 582 164, 882
TOTAL AMOUNT AVAILABLE AND TO BE
rttUVtli�;li 2.247.582 2.489.882
General Debt To Be Paid i
n Future Periods
Principal portion of debt 2, 247, 582 2, 489, 882
TOTAL _GENERAL DEBT_ TO BE PAID IN
FUTURE �PERIODS
2,247,582 2,489,882
I I, (See notes to the financial statements)
This statement is an integral part of report dated May 23, 1980
i
-58-
f
City of Brooklyn Center Schedule 8
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
Last Ten Fiscal Years
Public Community
Fiscal General Safety and Public Health Parks and Debt Pension
Year Government Welfare Works Services Recreation Service Expense
1970 279,404 495,132 407,615 16,330 337,106 286,621 176,164
1971 444,061 624,455 452,245 23,694 481,854 295,302 193,035
1972 496,377 561,100 490,831 27,507 478,385 313,927 214,663
1973 494,968 587,443 500,840 26,912 466,642 384,101 195,125
1974 546,649 700,438 522,297 26,555 484,811 389,397 227,727
1975 628,341 761,670 599,314 43,269 543,271 383,708 202,704
cn
1976 722,116 849,672 692,545 62,014 633,935 411,730 190,890
1977 764,921 961,851 761,542 50,973' 639,315 388,130 258,837
1978 868,776* 1,151,480* 733,615 66,423* 795,116* 380,180
1979 688,539* 1,521,159* 892,470* 48,576* 860,283* 356,905
*Pension expense is allocated to these funetional expenditures
r
City of Brooklyn Center Schedule 9
REVENUE OTHER THAN SPECIAL ASSESSMENTS
Last Ten Fiscal Years
Charges Revenues in Excess
General for Current Licenses of Expenditures
Fiscal Properfy Shared Se�viaes and and Fines and Public Liquor
Year Taxes Taxes Other Revenue Permits Forfeitures Utilities Stores
1970 $1,122,156 440,813 206,399 49,859 57,970 331,351 172,761
1971 1,256,531 526,907 302,073 67,837 53,638 276,935 168,406
1972 1,212,708 824,105 319,651 100,455 37,172 278,089 133,972
1973 1,371,366 922,477 368,382 96,006 53,862 527,510 123,316
1974 1,542,561 958,058 462,575 88,922 38,644 435,931 134,995
1975 1,745,667 1,024,571 432,083 101,380 42,940 381,458 150,902
rn
1976 1,725,854 1,432,745 486,371 102,399 48,475 103,848 147,143
1977 1,880,700 1,577,843 472,410 131,107 54,420 187,560 121,536
1978 1,883,745 1,604,452 494,772 179,062 68,281 351,732 134,841
1979 2,272,323 1,887,093 714,894 186,464 82,466 546,930 161,994
I
I I
City of Brooklyn Center Schedule 10
TAX LEVIES AND TAX COLLECTIONS
Last Ten Years
Ratio of
Collections Percentage Collections Accumulated
of Current Levy of Prior Ratio of Delinquent
Year's Taxes Collected Year's T�es Total Accumulated Taxes to
Year Total During Fiscal During l�scal During �fscal Total Collections of Delinquent Current Year
Collected Ta�r Levy Period Period Period Collections T� Levy Taxes Tax Levy
1970 $1,112,080 $1,086,177 97.68 20,620 $1,106,797 .9952:1 65,026 .05847:1
1971 1,224,739 1,112,685 90.85 22,252 1,134,937 .9267:1 30,326 .02476:1
1972 1,195,237 1,163,912 97.38 96,219 1,260,131 1.0543:1 48,409 .04050:1
1973 1,353,452 1,302,941 96.27 19,480 1,322,421 .9771:1 42,173 .03116:1
a, 1974 1,518,271 1,442,873 95.03 34,450 1,477,323 .9730:1 89,357 .05885:1
1975 1,728,986 1,678,567 97.08 61,791 1,740,358 1,0066:1 144,641 .08366:1
1976 1,715,170 1,521,690 88.72 56,229 1,577,919 .9200:1 281,903 .16436:1
1977 1,880,700 1,694,382 90.09 198,250 1,892,632 1.0063:1 269,971 .14355:1
1978 2,060,012 1,995,621 96.87 163,701 2,159,322 1.0482:1 170,662 .08285:1
1979 2,316,550 2,277,597 98.32 58,083 2,335,680 1.0083:1 146,042 .06304:1
Note: The City`s taxes are the only ones included in this table.
Schedule 11
City of Brooklyn Center
ASSESSED VALUE AND MARKET VALUE OF ALL TAXABLE PROPERTY
Last Ten Years
1971 1972 1973 1974 1975 1976 1977 1978 1979 1980
Population (*Actual) 35,173* 36,370 36,908 37,207 36,954 37,081 36,116 34,110 33,700 32,950
Real Property
Assessed Value (Limited):
City:
Homestead 6,882,636 15,956,478 52,150,596 53,857,283 55,031,870 62,354,181 69,130,468 67,641,018 72,075,015 70,506,973
Excess and non-homestead 19,089,306 10,500,479 36,527,538 40,147,670 42,501,704 47,138,412 50,356,911 53,976,290 54,893,227 63,605,303
Area-wide allocation (net) 460,981 133,422 201,206) 1,190,083) 1,464,192) 1,832,196)
Total Assessed Value 25,971,942 26,456,957 88,678,134 94,004,953 97,694,555 $109,626,015 $119,286,173 $120,427,225 $125,504,050 $132,280,080
Estimated Market Value
(Limited): $226,020,864 $229,923,135 $249,328,665 $262,535,943 $270,699,261 $301,639,725 $329,463,243 $381,926,955 $396,811,532 $451,519,456
Personai Property
Assessed V alue 1,588,260 1,313,422 2,403,743 2,657,185 2,852,992 2,800,885 3,034,703 3,537,911 4,389,397 3,816,766
Estimated M arket Value 10,394,151 10,730.184 5,590,100 6,179,5�0 6,634,865 6,505,874 7,059,986 8,227,700 10,207,900 8,876,200
Total Real and Personal Property
Assessed Value. 27,560,202 27,770,379 91,08 96,662,138 $100,84 $112,426,900 $122,320,876 $123,965,136 $129,893,447 $136,096,846
Estim ated M arket Value $236,415,015 $240,653,319 $254,918,765 $268,715,443 $277,334,126 $308,14 $336,523,229 $290,154,655 $407,019,432 $460,395,656
Ratio of Assesaed Value to
Eatim ated Market V alue .11658:1 .11540:1 .35730:1 .35972:1 .36363:1 .36485:1 .36348:1 .317733:1 .319133:1 .11358:1
Per Capita Valuations
Assessed Value 783.56 763.55 $2,467.81 $2,597.96 $2,729.00 $3,031.93 $3,386.89 3,634.28 3,854.40 4,130.41
Estfmat�d M arket Value $6,721.49 $6,616.81 $6,906.87 $7,222.17 $7,504.85 $8,310.07 $9,317.84 $11,438.13 $12,077.73 $13,972.55
(1) 1972 and subsequent valuations reflect changes as provided for in Laws 1971, Extra Session, Chapter 31, as amended.
(2) 1975 property values and subsequent values include actuai amount allocated pursuant to Laws 1971, Extra Session, Chapter 24
from area-wide "Pool".
i i i i i
w �■it
I City of Brookiyn Center Schedule 12
TAX RATES AND TAX LEVIES
Years 1960 Throu�h 1980
Area School District County Total City, School, County and State N.H.S.
Year Voc-Tech #286 #279 #281 #11 Special State Dist. #286 Dist. #279 Dist. #281 Dist. #11
Collectible City School �arl Brown) (Osseo) (Robbinsdale) (Anoka) Districts (3) N.H.S. H.S. tE�l Brown) (Osseo) (Robbinsdale) (Anoka) (4)
Tax Rates Mills Per $100 of Assessed Value
1960 51.0 167.56 157.64 120.10 114.70 40.14 14.32 8.10 273.02 263.10 225.56 220.16
1961 48.26 189.64 163.00 139.20 123.53 41.46 13.85 6.84 293.21 266.57 242.77 227.10
1962 48.54 211.59 179.99 158.69 134.00 45.40 15.51 6.39 321.04 289.44 268.14 243.45
1963 50.12 219.00 184.62 154.72 131.09 47.23 16.85 8.31 333.20 298.82 268.92 245.29
I964 50.68 225.60 189.62 150.08 134.85 52.51 17.14 8.22 345.93 309.95 270.41 255.18
1965 49.80 215_26 195.50 154.72 144.77 59.69 16.14 6.84 340.89 321.13 280.35 270.40
1966 41.62 227.22 199.98 155.00 153.23 55.66 18.42 18.32 352.92 325.68 280.70 278.93
1967 51.52 227.90 203.00 158.76 160.00 53.30 17.24 17.14 349.89 324.99 280.75 281.99
1968 51.34 236.29 211.80 163.56 188.32 64.77 352.40 327.91 279.67 304.43
1969 50.99 .78 266.63 252.28 184.57 265.29 70.00 388.35 374.00 306.29 386.23(8)
1970 49.65 4.51 294.55 295.42 215.01 297.66 77.18 425.89 426.7fi 346.35 424.49(8)
1971 44.11 7.96 250.31 216.00 204.90 257.09 77.02 379.40 345.09 333.99 378.22(8)
1972 43.04 10.38 183.24 166.09 147.20 173.68 80.45 317.11 299.96 281.07 297.17(8)
1973 14.718(1) 2.644(1) 55.986(1) 54.023(1) 44.727(1) 54.920(1) 27.014<1) 100.162(1) 98.'399(1) 389.103(1) 96.652(1)
1974 15.710 3.084 56.805 54.634 50.289 54.845 28.965 104.564 102.393 98.048 99.520
1975 17.988(2) 3.372 61.074 57.654 50.787 60.190 33.142 115.576 112.156 105.289 111.320
1976 15.607(2) 2.759 54.204 53.435 49.043 55.270 31.275 103.845 103.076 98.684 102.152
1977 15.725(2) 2.485 52.663 53.648 49.875 58.400 34.063 104.936 105.921 102.148 108.188
1978 16.646(2) 2.132 53.537 52.434 49.690 55.840 35.086 107.401 106.298 103.554 107.572
1979 17.880(1) 2.227 47.451 45.073 46.645 47.706 35.450 103.008 100.630 102.202 101.036
1980 17.245 1.681 42.981 39.345 41.473 43.212 34.580 96.487 92.851 94.979 95.037
i
•.a' Tax Leviea on Property 4Yithin Brooklny Center
Area School Diatrict County Total City,
Year Voc-Tech #286 #279 #281 #11 Total Special Schools
Collectible School (Earl Bmwr� (Osseo) (Robbinadale) (Anoka) School Districts (7) City State County State
1960 427,311 465,174 248,382 42,211 $1,183,078 479,907 404,905 84,515 $2,152,405
1961 497,907 665,299 320,697 43,880 1,527,783 451,594 452,289 91,090 2,522,756
1962 551,349 771,611 367,691 59,153 1,749,804 440,294 470,746 98,108 2,758,952
1963 587,665 830,918 524,099 76,198 2,018,880 528,874 561,236 139,015 3,248,005
1964 622,578 883,842 526,189 100,102 2,132,711 615,335 593,890 147,785 3,489,721
1965 668,961 976,585 614,756 140,923 2,401,225 779,230 650,137 153,954 3,984,546
1966 728,353 1,003,287 623,412 171,926 2,526,978 744,231 690,212 245,668 4,207,089
1y67 836,669 1,142,570 790,174 210,428 2,979,841 828,401 804,858 268,168 9,881,268
1968 888,684 1,200,483 901,846 295,160 3,286,173 1,069,364 847,632 5,203,169
1969 16,096 1,238,004 1,724,773 1,317,751 535,263 4,831,887 1,444,592 1,051,250 7,327,729
1970 99,033 1,375,490 2,071,747 1,689,434 719,896 5,955,600 1,694,770 1,090,248 8,740,618
1971 216,938 1,580,568 1,852,268 1,889,969 807,230 6,346,973 2,099,064 1,202,152 9,648,189
1972 255,036 1,190,094 1,436,342 1,387,686 555,856 4,825,014 2,234,127 1,195,237 8,254,378
1973 240,820 1,273,089 1,506,993 1,317,268 599,411 4,937,581 2,460,486 1,340,543 8,738,610
1974 298,106 1,966,912 1,571,708 1,535,655 632,575 5,504,960 2,799,819 1,518,562 9,832,341 I
1975 296,212 1,652,565 1,742,105 1,552,542 754,898 5,998,322 3,370,680 1,805,754(6) 11,174,756
1976 270,428 1,681,797 1,804,010 1;629,b35 789,077 6,174,947 3,511,979 1,752,564(6) 11,439,490
1977 265,953 1,786,278 1,834,979 1,800,122 910,670 6,598,002 4,156,78R 1,849,989(6) 12,604,779
1978 231,488 1,853,423 1,865,301 1,891,345 889,060 6,680,617 4,345,G90 2,060,012(6) 13,086,319
1979 252,099 1,763,457 1,711,981 1,805,864 794,944 6,328,345 4,603,009 2,316,684 13,248,038
1980 203,243 1,737,432 1,568,491 1,650,314 1,552,661 6,7t2,141 4,711,67t ?,350,962 13,774.779
(1) Due to determination of assessed valuation calcualtion changed by statelaw (3) Includes M1ictrc Council, Metro Transit Commission, Mosquito Control District,
enacted in 1971 the resulting mill rate is appro�mately one-third as great Park M1luseum.
as before the enactment of the new law. 4) Area Vo-Tech school tax rate is excluded.
(2) Includes tax levy for the Housing and Redevelopment Authority of
Brooklyn Center.
Schedule 13
City of Brooklyn Center
NOTES TO TAX RATES AND TAX LEVIES
Years 1960 Through 1980
Tax Limita'tion by Statute:
City Tax Levy pursuant to limitations of Laws of Minnesota 1973,
Chapter 650, Article IV Sections 5, 6& 7.
Debt Service, certain special levies, and special assessments for
local improvements not included in above limitation.
Taxes Due Date:
First Monday in January
Taxes Delinquent Date:
Personal Property March 1, amounts over $10.00 first half
March 1; second half July 1
Real Estate first half May 31; second half October 31
No discount allowed
Penalties for Delinquency: (Amended, Laws 1974, Chapter 459)
Personal Property 8$
Homestead Real Estate June 3$, July 4$, August 5$, September 6$,
October 7%, November and December 8%; after first Monday in
January 10$.
Non-Homestead Real Estate June 7$, July 8$, August 9 0,
5eptember 10$, October 11 a, November and December 12 0;
after first Monday in January 14$.
Tax sale date second Monday in May
Taxes are certified to Hennepin County and collected by the County
Treasurer and remitted to the City.
Tax collections are distributed in the proportion of the City levy
to all levies
g 4_
i i
City of Brooklyn Center Schedule 14
SPECIAL ASSESSMENT COLLECTIONS
Last Ten Years
Current Special Total
Assessments Amount Ratio of Current and
Installments Collected Current Delinquent
Becoming Due Currently Collections Assessments Current
Fiscal During the During the to Amount Uncollected Percentage Balance
Period Fiscal Period F�scal Period Due At Year End Collected Uncollected
1970 $680,198 $605,385 .8900:1 $165,592 99.37 4,270
1971 844,933 660,490 .7817:1 232,717 97.83 18,354
1972 807,317 647,695 .8023:1 270,543 97.19 22,717
1973 787,054 589,500 .7490:1 312,177 94.89 40,248
1974 742,130 634,43� .8549:1 202,970 85.49 107,696
cn
1975 679,068 567,338 .8355:1 314,700 83.55 204,701
1976 736,438 444,699 .6039:1 606,439 60.39 290,511
1977 663,514 406,029 .6119:1 633,094 61.19 257,485
1978 607,046 407,224 .6708:1 668,578 67.08 199,822
1979 585,105 461,550 .7888:1 361,906 78.88 123,555
City of Brooklyn Center Schedule 15
RATIO OF NET BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA
Last Ten Years
Ratio of
Less: Amount Net Bonded Net Bonded
�scal Estimated Assessed Gross In Debt Net Debt to Debt Per
Period Population Value* Bonded De.bt Service Funds Bonded Debt Assessed Values* Capita
1970 35,173 66,796,164 10,733,000 1,805,385 8,927,615 ,1337:1 253.82
1971 36,370 82,680,606 10,005,000 1,7y3,277 8,211,723 .0993:1 255.78
1972 36,908 83,311,137 9,291,000 1,774,258 7,516,742 .0902:1 203.66
1973 37,102 91,081,877 9,224,000 2,118,269 7,105,731 .0780:1 191.52
1974 36,954 96,662,138 8,407,000 1;874,002 6,532,998 .0675:1 176,7g II
1975 37,081 100,386,566 7,605,000 2,115,984 5,489,016 .0547:1 148.03 �I
1976 36,116 112,293,478 7,770,000 2,118,250 5,581,750 .0497:1 154.55 I
1977 34,110 122,320,876 ?,015,000 2,193,710 4,821,290 .0394:1 141.35
1978 33,700 123,965,136 6,215,000 2,652,259 3,562,741 .02873:1 105.72
1979 32,950 129,893,447 5,475,000 3,138,481 2,336,519 .01799:1 70.91
*Assessed value has been restated for years prior to 1972 so as to be on a basis comparable to 1972.
City of Brooklyn Center Schedule 16
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
December 31, 1979
City of Brooklyn Center
Gross Sinking Share
Governmental Unit Debt Funds Net Debt Per Cent Amount
Direct and Overlappin� Debt
Direct Debt
City of Brooklyn Center (1) 5, 475, 000 3,138, 481 2, 336, 519 100. 00 0 2, 336, 519
Overlapping Debt
5chool Districts:
No. 281 (Robbinsdale) 23,648,000 5,524,972 18,123,028 10.2Do 1,848,549
No. 11 (Anoka) 30, 800, 000 4,126,130 26, 673, 870 5. 90$ 1, 573, 758
No. 279 (Osseo) 27,115,000 2,940,459 24,174,541 26.800 6,478,777
No. 286 (Brooklyn Center) 1,345,000 201,710 1,143,290 100.00$ 1,143,290
Area Voc. Tech School:
No. 287 16,300,000 16,300,000 4.900 798,700(2)
Metro Transit 17, 850, 000 2, 206, 000 15, 644, 000 1. 50% 234, 660
Metro Council Revenue
Supported 234,283,000 89,155,296 145,127,704 (3) (3)
Metro Council Tax Supported 35,660,000 21,731,857 13,928,143 1.50$ 208,922
Hennepin County 39, 400 000 4, 527 829 34, 872 ,171 2. 70$ 941, 549
Hennepin County Park District 2, 750, 000 580, 763 2,169, 237 2.70$ 58, 569
Total Overlapping Debt $429,151, 000 $130, 995, 016 $298,155, 984 13, 286,?74
Total Direct Overlapping Debt $434, 626, 000 $134,133, 497 $300, 492, 503 15, 623, 293
(1) Includes $2,805,000 debt outstanding to be paid from special assessments, $710,000 debt outstanding on
State Aid Street Bonds, and $555,000 debt outstanding on revenue bonds.
(2) This debt is approximately 50% supported by State Aids and has been so reduced here.
(3) This .debt is paid by Metro area sewer service charges, including Brooklyn Center from its municipal
sewer system
Overlapping
Comparative Net Debt Ratios Char�eable to City Tbtal Direct Debt Debt
Debt to assessed value ($136, 096, 846) 11. 48 0 1. 72 0 9. 7 6 0
Debt to market value ($460, 395, 656) 3. 39 0 510 2. 89 0
Per capita debt (population 32, 950) $474.15 $70. 91 $403. 24
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City of Brooklyn Center
Schedule 17
STATEMENT OF LEGAL DEBT MARGIN
December 31, 1979
Assessed Value, January 1, 1979 $136,096,846
Debt limit 6.67$ of assessed value (See Note A) 9,077,660
Total bonded debt 5, 4? 5, 000
Deduetions (See Note B)�
A. Bonds
1. Special Assessment Bonds 2,805,000
2. State Aid Street Bonds 710 000
3. Utility Revenue Bonds 555,000
4,070,000
B. General Debt Service Fund 341, 885 4, 411, 885
Total Debt Applicable to Debt Limit 1, 063,115
Legal Debt Margin, December 31, 1979 8,014,545
Notec (A) M.S.A. Secticin 475.53 (See following page)
Note: (B) M.S.A. Section 475.51 (See following page)
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Schedule 17
Cont'd
City of Brooklyn Center
STATEMENT OF LEGAL DEBT MARGIN
December 31, 1979
I Note A: M.S.A. Section 475.53 et seq. Limit on Net Debt:
I� "Subdivision 1. Generally, except as otherwise provided in
ections 475.51 no munici alit exce t a school district or
s P Y P
a city of the first class shall incur or be subject to a net
debt in excess of 6.67 per cent of the assessed value."
Note (B): M.S.A. Section 475.51 Definitions:
"Subdivision 4. 'Net Debt' means the amount remaining after
deducting from its gross debt the amount of current revenues
which are applicable within the current fiscal year to the pay-
ment of any debt, and the aggregate of the principal of the
followi ng
(1) Obligations issued for improvements which are payable
wholy or partly from the proceeds of special assessments
levied upon property specially benefited thereby, including
those which are general obligations of the municipality issuing
them, if the municipality is entitled to reimbursements in
whole or in part from the proceeds of the special assessments.
(2) Warrants or orders havin� no definite or fixed maturity.
3) Obligations payable wholly from the income from revenue-
producing c;onveniences.
I n im rove-
(4) Obligations to create or ma�.ntain a permane t r
ment revolving fund.
(5) Obligations issued for the acquisition, and betterment of
public water-works systems and publie lighting, heating or
power systems and of any combination thereof or for any other
publie convenience from which a revenue is or may be derived.
6) Amount of all money and the face value of all securities
held as a sinl�ng fund for the extinguishment of obligations
other than those deductible under this subdivision.
i (7) All other obligations which under the provisions of the law
authorizing their issuance are not to be included in computing
the net debt of the municipality."
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City of Brooklyn Center Schedule 18
RATIO OF ANNUAL DEBT SEftVICE EXPENDITURES FOR GENERAL
BONDED DEBT TO TOTAL GENEftAL EXPENDITURES
Last Ten Years
Ratio of Debt
Total Total General Service to General
Year Principal Interest Debf Service Expenditux�es Expenditures o)
1970 49,600 164,778 214,378 $1,679,129 12.77$
1971 68,800 228,351 297,151 2,210,671 13.44
1972 90,000 223,927 313,927 2,219,355 14.14
1973 165,000 219,101 384,101 2,278,020 i=6.86
1974 180,000 209,397 389,397 2,577,758 15.10
1975 185,000 198,708 383,708 2,839,621 13.51
0 1976 225,000 186,730 411,730 3,244,183 12.76
1977 215,000 173,130 388,130 3,239,892 11.98
1978 220,000 160,180 380,180 4,146,063 9.17
1979 210,000 146,905 356,905 5,267,380 6.78
�r ■r a i r �r i■r r a■�
City of Brooklyn Center Schedule 19
SCHEDULE OF REVENUE BOND COVERAGE
Last Ten Years
Net Ratio of Net
Gross (1) Revenue Debt Service Revenue to
Year Revenue Expenses Available Principal Interest T�tal Debt Service
1970 $1,060,322 400,824 659,498 45,000 35,200 80,200 8.2 to 1
1971* 1,140,730 558,189 582,541 45,000 34,300 79,300 7.3 to 1
1972 863,111 447,567 321,106 30,000 31,767 61,767 5.2 to 1
1973 1,053,238 383,000 700,238 30,000 30,525 60,525 11.6 to 1
1974 1,048,447 471,046 577,401 30,000 29,400 59,400 9.7 to 1
1975 1,107,926 556,573 551,353 30,000 28,275 58,275 9.5 to 1
1976 1,235,274 710,662 524,612 35,000 27,105 62,105 8.4 to 1
1977 1,145,563 761,542 384,021 35,000 25,740 60,740 6.3 to 1
1978 1,371,519 817,154 554,365 35,000 24,375 59,375 9.3 to l
1979 1,572,244 824,417 747,827 35,000 23,010 58,010 12.9 to 1
(1) Excludes depreciation and interest on bonds
*1971 and prior includes Liquor Store Revenue Bonds
Schedule 20
SUMMARY OF DEBT SERVICE REQUIREMENTS TO MATURITY
December 31, 1979
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City of Brooklyn Center Schedule 20
SUMMARY OF DEBT SERVICE REQUIREMENTS TO MATURITY
December 31, 1979
Total Total Total Total
Fiscal General G.O. Special State-Aid Total Debt Service
Year Obligation Bonds Assessment Bonds �Street Bonds Revenue Bonds Requirements
1980 229,665 626,75? 99,546 56,645 $1,012,613
1981 211,145 513,435 96,109 60,231 880,920
1982 207,965 463,472 97,515 58,720 827,672
1983 204,460 429,665 93,750 57,160 785,035
1984 200,630 516,529 89,940 55,600 862,699
1985 181,475 282,325 86,070 58,991 608,861
1986 177,700 153,185 82,140 57,285 470,310
1987 168,600 136,345 78,165 55,53D 438,640
1988 169,500 115,070 74,160 53,775 412,505
1989 159,750 89,330 70,125 52,020 371,225
1990 84,830 66,075 50,265 181,i70
1991 61,620 62,025 48,510 172,155
1992 46,755 46,755
Total $1,910,890 $3,452,563 995,620 ?11,487 $7,Q70,560
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City of Brooklyn Center Schedule 20
SUMh7ARY OF DEBT SERVICE REQUIREMENTS TO MATURITY Cont'd.
December 31, 1979
Tot al
Fiscal General Obli�ation Bonds G.O. Special Assessment Bonds G.O. Sta2�Aid Street Borrls Revenue Bonds Debt Service Requirements
Year Principal Interest Principal Interest Princi�al Interest Principal Interest Principal Interest
1980 140,000 89,665 480,000 146,757 55,000 44,546 35,000 21,645 710,000 302,613
1981 130,000 81,145 390,000 123,435 55,000 41,109 40,000 20,231 615,000 265,920
1982 135,000 72,965 360,000 103,472 60,000 37,515 40,000 18,720 595;000 232,672
1983 140,000 64,460 345,000 84,665 60,000 33,750 40,000 17,160 585,000 200,035
±984 145,000 55,630 450,000 66,529 60,000 29,940 40,000 15,600 695,000 167,699
1985 135,000 46,475 240,000 42,325 60,000 26,070 45,000 13,991 480,000 128,861
1986 140,000 37,700 125,000 28,185 60,000 22,140 45,000 12,285 370,000 100,310
1987 140,000 28,600 115,000 21,345 60,000 18,165 45,000 10,530 360,000 78,640
1988 150,000 19,500 100,000 15,070 60,000 19,160 95,000 8,775 355,000 57
1989 150,000 9,750 80,000 9,330 60,000 10,125 45,000 7,020 335,000 36,225
1990 60,000 4,830 60 6,075 45,000 5,265 165,000 16,170
1991 60,000 1,620 60,000 2,025 45,000 3,510 165,000 7
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w 1992 45,000 1,755 45,000 1,755
TO T A L $1,405,000 505,890 $2,805,000 647,563 710,000 255,620 555,000 156,487 $5,475,000 $1,595,560
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Schedule 21
City of Brooklyn Center
TEN LARGEST TAXPAYERS
(Taxes Levied 1979, Payable 1980)
Percent to
T ot al
Market Assessed Assessed
T axp ayer V alue V alue V alue
Brookdale Mall $8,763,200 $3,768,176 2.77$
5ears 4,987,600 2,144,668 1.58$
Twin Lake North Apartments 4,372,900 1,749,160 1.290
Donaldsons 3,892,700 1,673,861 1.23$
D aytons 3, 62 8, 200 1, 5 60 ,12 6 1.15 0
Medtronics Office Tower 3,518,500 1,381,246 1.02$
Four Courts Apartments 3, 363, 400 1, 345 360 99°s
Holiday Inn 3,082,400 1,2�8,118 .920
Chippewa Park Apartments 2,854,400 1,141,760 .84$
J.C. Penny 2,613,100 1,123,633 .83%
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Schedule 22
City of Brooklyn Center
SCHEDULE OF INSURANCE COVERAGE
December 31, 1979
Type of Covera�e and Details Policv F��riod Liabilit.y Limits
From To
I. Statutory Liability to EYnpbyroes 7-1-79 1-1-80 Statutory
a. Workers' Compensation 7-1-79 1-1-80 Statutory
II. Liability to the Public
a. *General Liakility, Campx�eher�sive
1-1-7 9 1-1- 80
(1) Bodily injury 500,000 Combined Single Limit
(2) Property Damage 500,000 Combined Single Limit
3) Personal injury 500, 000 Combined Single Limit
b. Autcmotile liability, Canprehexsive
1-1-79 1-1-80
(1) Bodily Injury 500 Occurrence
(2) Property Damage 500,000 Occurrence
(3) Uninsured Motorist 50 Occurrence
c. Liquor Stores' Dram Shop 1-1-79 1-1-80 500,000 Occurrence
III. Loss of Income on City Enterprises
a. Liquor Stores 1-1-79 1-1-80 50,000 Per Location
b. Public Utilities 1-1-79 1-1-80 300,000
Buildings Content:
Structures !Actual
(Replacement Cash
Cost) Value;
IV. Insurance on City Property
a. Public and Institutional
Property, All Risk,
$100 deductible 90$
Co-Insurance 1-1-79 1-1-80
(1) Civic Center $3,600,000 300,000
(2) East Fire Station 365,000 19,000
(3) Municipal Service Garage 750,000 44,000
(4) Elevated Water Towers-3 locations 1,893,000 -0-
{5) Park shelter buildings-17 locations 873,000 10,000
6) Pump houses-7 locations 318, 200 102 000
(7) Lift stations-9 locations 370,000 20,000
(8) Meter station 10,000
(9) Storage building 30,000
(10) Outdoor lighting systems-6 locations 133,800
(11) Liquor store fire station 345 000 107 000
(12) Leased liquor 'stores -2 locations 2A6,000
(13} Movable Properties 154,974
Liability I�imits
b. 13oiler and machinery 1-1-79 1-1-80 1,000,000 per accident
c. Auiomotive Physical Danage 1-1-79 1-1-80
(1) Comprehensive ACV-No Deductible
(2) Collision ACV-500 Deductible
V Criminal Acts
a. Fidelity and faithful performance 200,000 per loss
b. Money and securities (bi•oad form) Various
c. Depositor's forgery 50,000
d. Public official liability 5-18-70 5-18-80 1,000,000
*The comprehensive general liability includes the following additional coverages
(a) All employees as additional insureds
(b) Personal injury coverage to include false arrest, libel, slander,
wrongful entry or eveiction or invasion of right of privacy
(c) Broad contractual liability
(d) Products liability
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Schedule 23
Cit�r of Brooklyn Center
MISCELLANEOUS STATISTICAL FACTS
December 31, 1979
Date of Incorporation February 14, 1911
Date of Adoption of City Chapter November 8, 1966
Effective December 8, 1966
Form of Government Council-Manager
Fiscal Year Begins January 1
Area of City 8� square miles
Miles of Streets:
Cit y 100
State 12
County 6
Miles of Storm Sewers 37
Number of Street Lights 882
Building Permits:
Number of Permits Issued:
1979 606
1978 818
1977 566
1976 568
1975 645
1974 423
1973 390
1972 708
1971 425
1970 404
1969 460
1950-1968 inclusive 11, 474
I Estim ated Cost
1979 13,081,520
1978 13,578,901
1977 6,2�8,087
1976 3,786,638
1975 '5,972,910
1974 6,968,172
1973 5,110,140
1972 19 907 041
1971 8,487,763
1970 7,499,386
1969 10,441,322
1950-1968 inclusive 134,704,012
Fire Protection:
Number of Stations 2
Number of Volunteer F`iremen 37
Police Protection:
Number of Stations 1
Number of Employees 45
Vehicle Patrol Units 11
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Cit of Brookl�n Center Schedule 23
MISCELLANEOUS STATISTICAL FACTS Cont d.
December 31, 1979
Parks and Recreation:
288 acres developed for regular use. 226 additional acres of City-owned
land designated for parks and playground to be developed.
Full-time employees 16
Part-time employees 200 (Seasonal)
Supervised playgrounds 17
Park shelters 17
Ice skating rinks 17
Hockey rinks 6
Softball diamonds 23
Baseball diamonds 5
Tennis courts 12
B asketball courts 6
Education:
Public Schools:
School Districts within Brooklyn Center 4)
No. 11 No. 286 No. 281 No. 279
(Anoka) �arle Brown) �tobbinsdale) (O�seo)
Total school buildings 34 2 21 18
School buildings within
Brooklyn Center 1 2 1 3
Total students regis-
tered 31,630 1,424 18,585 15,336
Students from Brooklyn
Center reg�stered 1, 489 1, 424 735 3, 475
Total square miles in
school district 172 2.8 30 66.5
Square miles within
Brooklyn Center 1.5 2.8 2.25 2.5
�1979 assessed
valuation $478,438,888 40,474,508 $463,141,370 $230,947,763
�1979 assessed val-
uation in Brooklyn
Center 15,628,425 40,474,508 40,413,098 37,232,038
Parochial schools (1)
St. Alphonsus School grades 4-8 Total students registered 350
*Assessed valuation prior to fiscal disparities and t� increment calculations.
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Schedule 23
City of Brooklyn Center Cont'd.
MISCELLANEOUS STATISTICAL FACTS
December 31, 197 9
Munic�pal Water Plant:
Number of connections 7, 932
Average daily consumption 3, 237, 090 gallons
Peak daily consumption 8, 549, 000 gallons
Plant capacity daily 15, 264, 000 gallons
Miles of water mains 108
Number of fire hydrants 774
Number of wells 7
Numer of elevated reservoirs 3
Storage capacity 3,000,000 gallons
Water rate per thousand gallons 35�
Municipal Sewer Plant:
Number of connections 8, 263
Miles of sanitary sewer 98
Daily disposal capacity 7,416,000 gallons
Number of life stations 9
Residential rate 15.75 per quarter
Munic�ipal Liquor Stores (Off Sale)
Number of owned stores 1
Number of leased stores 2
1979 sales $2, 289, 874
City Employees:
As of December 31, 1979
Permanent or regular 119
Temporary or part-time 142
Total 261
Elections
Registered voters City election 1979 17 640
Number of votes cast in city election 577
Percentage of registered voters voting 3.3$
Registered voters last state election 21, 066
Number of votes cast last state election 12,, 679
Percentage of registered voters voting 60.2$
Pop ulatio n
1940 1, 870
1950 4,284
1960 24,356
1965 (Special census) 30,108
1970 35,173
1979 (Estimate) 32,950
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