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HomeMy WebLinkAboutReport of Public Examiner on the Financial Affairs of the Village of Brooklyn Center-1946 �amined byt A, H. 'Perket R�:t?�RT Q�' PiTT+LIC �:�IN�R tan the FTR�PICI�� �`F'�I�IS e�f �ILL�.G� t}�' �3Hbt�I�1��+I C�1�T�i Henne��n �c�unty Year �aci�d �ecember 31 1946 �am3.�:a�ian �sade �t��ust I�, 1947 pursua�t t� request c�f the Villa�e Cc�uncil as p�videc� �o�r iz� �f.nx�esa ta Sta�tut�s �945 Sectian 2I5.2U FtZCHARt� A. CiQI.LIt�G, Publi� �icmmiaer, Saint P��il.� l�inx�sa't�$ Y311age o &roc�klyai C�nter Tabl+a af C���e�at�s �f�renca P ►a CO�@31'�,;8 8�?d �t3O�@!1�$'��.4A8 �r� �RY3�.;�.L1.t)Pl li- �j C€�mb3.tlSd B�1s�c8 :�18l�t Ezh3bi.t .A 6 I r,Y af �a�ip�s. Diabcirseme�t�, snd. �lancea Eachibit B 7 �rtin� �hadules Stat��� o� 1�ef+�rred �ecial Ass�s�aern�s S�c�i3.� 1 8 I�Ii�aguent Sp�cial Assess�e�ta Sahedule 2 9 �3.aasifieation c�f �'eceipta� Sah�c�tle 3 l� C].as�i.f�.cai;,i.a� of I13.�b�ar��nt� Se�edu3e I:4-12 �stie�� c►f t�he F�ea�mm St,at�.smt of F�.nes S�hedule 5 13 T�bl� �'al�.tions, �a� L�vie,�, aund Ra�� Sahedule 6 7J, Balar�e+� aknd �Jep�sltmry In�tz�nc� S�ahec�lule 15 E7ff'3.Gia1 Hr��is S�h�du.l� 8 lb Znsttr�ace Scl�edule q i7 Villa€;e of Erooklyn Genter Comments and Recor,unendat.ions 'i'his report is submitted on an examination of the financial affairs of thE ViI1�:e of' �rooklya Center, Henn�pin County� for the year ended T�ecember 31, 191 The exarr�inatian was made 9u,�ust 18� 191�7 pursuant to rec�uest of the Villag;e Gouncil as prot ided for in ��inn�sota Statutes 1945, Section 215 .20. General. and 5�aecia2 Revenue Ftxnda The availahle surplus in the ^�eneral arxi Special ftenenue Fund� vn Dece�rber 31, 1946 consist,ed of the following assets lesg aC�ount� payable s Fund€� Street and Total Cenera7, Brict�e Poar Current Assetss Cash wi.th Treasurer 2,565•73 797.86 53$•37 2,3�.24 Nove�nber 194b tax settle- ment due from Goutaty 2,,329.11� 1 ll .62 �30a.94 3�6.58 7'ota]. Current Assets 4,�94•�7 .��w 1,939•4g 262•5? 2,692•82 L�ss accaunt� pa,yat.].e 195.W 195.DU Available Surplus 6�.83 1•7� 26 .r 2.092.�2 Qperations Statements of receipts and dist}ursements for the ysar ended �ecember 31, 1946 are p�esented in Schedules 3 and 4. Summariss therefrom compared writh the summsries for the year ended December 31, 1945 follo�r�s Year �nded Tiecem� Increa$e `�g�6 ��4 Decreaae Reeeipt�s Taxes General Fund 4,860.19 4,390•23 469•96 Street and Bridge Fund 3, 0'16.12 2, 831�.20 21a..92 Foor �`und I,551.70 1,374.61 177.(� Licenses and permits 1,294•35 8`�5.17 399.3.8 �'ines and forf'eits 3�l�.20 403•� 2g.80 Service charges 7�.1Q ].04.00 25.90 i h,her 43 50 57.5f� 14.00 �:�ther governmental a�encies 52.05 `�g•92 3b•g7 Street oiling assessments collected 562.80 1,70�.11� 1 Total Receipt� 11 lI�g52.77 50_.?,�/ 1 9illa�e of Brook2yn C�nter General and Speeial Rev��nue Funds C1per�tions (Coni.ir3ued} Ygar Endec3 Itecember �I Increase 1946 1945 I�ecrease Lis:; �.�rse�nents s General �overnment 3,112.23 2,59b,14 51b.09 Public saf'ety 2�729.19 2 371.93 Highways eurrerrt expense 3 1,828.49 1,g66.16 Sariitation and �aste removal 60.00 60.(?Q C:".aritie� 620.23 755•3g i35.15 In�urance, repairs, etc. 118.94 6� 54.,�0 Total Current �gense 10,335•24 7,002.12 2,733•12 Snowplo�r 563•00 563•00 Coat of street oilin� 1,6! 285.b3 1, 3b�•94 Used Caterpil2ar tractc�r A�o, 9, year 3942 1�650.00 1 7'otal �isbvr$ements 3� 13 6�1.81 8 5�1�1.06 8ecei ts aver under disbursements 1 b.�30 3.402• 3(7.�2 p Street Oilin� and Assessments Therefor '�'h� cost of` street oilin� durin� the year 1946 was as fol2oxss 'Village share 87.9•� Special assess�aents s�read $27,57 Total Cos� 6 6.57 Accordir��-, to the record.s maintained k;y the Clerk anc3 Treasurer the payments for street oilin� vYere rnade fram ttfe Street and Bridge N'vnd. Receipts, ho�ver, from �treet oiling assessments collected. by the Villa�e and County �ere deposited in the Special ,�ssessment F'��nd. Since the disbursements were rnade fro�n the Street and Fsridge F`cind the receipts {to be consistent) should have been deposited in the same fund. No disrursement� ha,ve beert rnade from the 5pecial Assessa�ent F'urid for �everal years. The accumulated balance in this fund on T]ecember 32, 1946 was �3,942 This a�no�.-.nt: as tra�zsf'erred fram the Special Assessment Fund to the Street and Brid�e Fund a� c�i' :�ecernb�:� 31, 194�, thus dECreasin�; the cash overdraft in the latter fund from �4,441.18 to �53g•37. 2 �il�a�e nf �r�a�iyn C�nter t�es�era.l amd ��eci.al fte�er�ue �'�and� t7��ratic�n� Ge�nt�.n►�e� j k3uildin� Perr�i�� C�].Iect�c�r�s for build3,� per�i.ts ancl f�es (Nc�s. 9�6 tc�' 1I52j durin.�; the y�ear 19�b �re �I a� incr�ase c�f �745•1�t} a�srer th� year 1945• Just3,c�� crf the �eace sumu�a�y c�� t�e finee� 3asp�sed aad tr�asmitted tt� ths V"i].la�e 3'reas��r during the �e� is shc�,a+� ira �3cl�e�e 5• B4nds �f th� J�tices Q� the Peace are an file �srith th�; Clerk Qf Go�t. Gopiea thareof are not c�n file in the c�ffice af the Seeretarg of State as recuired by �.nnesats �ta�utes 1945, ��tioa �'l�.�t? 'Trea�tzrer�s aff`ieia]. Bend �'he 13csnd furn�shed by A* Burque�t, firea�urer, is dated Jann�rp Z, I943 and Yias bee�n k�pt in fc�rc� ��.ch ye�:r b� �ntinuatic�n cer�ifieate�. �he 'Tre�surer is elected �nr a ter� ef ti� �*�a.rs. �o �itre th� V3.21.a�;e the m�ci�st� ammuxxt o� proteetion fr�m the �sc�ru�� �:3 #:c� pr_np�rlg qtaa�.ify £ar th� e�ffics he �sh�s�2d f`uwrnish a n�w bond for each term fc�r �hich h�: is ��.+�eted. Becartis Recc�d:� �f �r�ceipts �nd disburs�ents �ere kept by funf3a�. Funci tsalaaces at the cic�se c�f ��ch 3r�ar v��e n+�t b�u�ht far�ard �c� the n�z� ��ar Yt€��evrer. �iblic ��iner- ����e� �4, 1947 3 �'I�,�AG�� BROUIiLYP� C�:P�fEB (3r�ani�ati�u Ter,n �xpf.re� Uec��ber 31 �ear �cie� �iec�nber 31. 1946 �'�ll�.ge Ccrunc�.3. s Pre;siden� Tsane 19�7 Trustees P. �s�hn �ho�a� 19Eib 7�e1�. ��u�an 1947 �ti].e� Jens�n 19� ��.erl€ Pa� H. �eekly ].946 Tre��urer.s �.f f ,{;)+wi 4YV V Y i�! `�'i.� �a�.'�Bx' P6t$�' 19�b Jt�fi�.ees o� th� ��eaaez �l��lee T Gez�o�k� 19�6 J. Qat�c� I�47 Con�tab�.�a s �usse2l �ilb���v�a �a�sh�7. j I94�+ 8c�bsrt Cahlander l94? 4 VILLAC� �F' T3R���YIV C.;.:�TFI? Ternn �a�pirea 13ec�er 31 3e�r F.�di.n� Aece�tb�x 31, 14�7 �`i.2lat�e Gontt�ci:t t Prssitieut �I. �sne 2947 �'z��teea T3e31 A4agn�+� 3�}t,7 N3:les Jer�se� 194� P. John �'hc��r mr� 1944 Clerk P�u7. �e�k2y 194� �re,�suzer s B�rs��e�t 1.91,8 Ass�sso�f Jchns��, 19i�8 Ju�t#.ces vf �he s d. c�at�k� 1947 Chs�les Tt Genasky 194� Constab2�st �3,c�b�rt �hl�.nder 19�7 Ru���..t G3.11aert�on �sha1 194� 5 �ILi.�GE flF B&4�OKLYN CENTER F%HIBIT A Combined Ba].ance 5heet Uecember 31, 1946 Fvnd� E3eneral Street and �'ixed Total General Brid�e Poor Assets Asset� Cas� �ith Treasurer -�xhi�it B 2,565•�3 797.8b 53�•37 2,306.24 Ta1ces receivable delinquent 330.47. 1�1.11� 97.b6 51.61 Assessments Receivable: Current Schedule 5•4Q 5•40 Deferred Schedule 1 527.57 g2`7.57 �relin�uert Schedu�e 2 32.y9 32.g9 Due fror: Henrzepin County -*wovember 194b settletnent 2,329.14 1�14I.62 8�30.94 3�b•5$ Suburban Her,nepin Countg Relief Board Guarantee Deposit 75•00 75•00 Fix�d Assets: Zand 300.00 300.00 7 ��ol s±�ed �00.00 900.00 �.quipanent 1937 Ford l,p0.0p 400.pQ 1935 Caterpillar firactor 2,5�J0.40 2,5pQ.00 1942 Caterpillar `�rac:tor �To. 9 1,b50.00 1,650.00 Other '305.00 305.00 Total Assets 12.220.g� �...._...1 22 �a��� 6,.�-��.'.� Liabilities and SurAius Acceunt� payable 195.00 �S 195•� Surplus: Available [,,b99.87 1,744•4� 262.57 2,692.82 CTnavail�ble 1,270.97 256.14 9b3•22 51.61 Invested in fixed assets 6,055.00 b Total Liabilities and Surplus 2 2 .�l �'G 2,195.b2 �,•2�2�5'.'7� 6�5 00 6'ILI.AGE t)F I3ROQKI,Yi� C�:AITEA E�HIBIT B Surri-�axy of Receipts L•isburser. and F��lances 7Ceax Ended �ece?nber 31, 194.6 T?2.Iartce F32�ance Jarnzary 1, Receipts T�isbursementa December 31, 194b Schedule 3 TransfPrs Schedule Transfers 1946 Flinds :',eneral 228.9g b,5�9•24 6,020.36 '7�7.�6 I Street and bridge 597.18 3,147.22 3,9t�2•g1 b,991.22 53�•37 Pcar 1�322.72 1�b03•75 62�.23 2�3EE�.2l� Special Assessment 3�344.U1 562.84 3.902.81 Tota].s _4�9�:�3 �7.,903.01 3 42. �,..3 631.8� f?2 Totals to Exhibit A 2 b� VIT�LAt3E C?F B�OO�T,7tN C�`I'�R Schedule 1. �tatement o�'I3�ferr�d Sbeci�l lsseesment� 7Cear End�l �3�cearber 31, Z94b I�et'erred Col.lected Certified De�erred N�b�sr �'amaa�y 1 Assss��nents �tzread by tc� D�ce�aber 31� �rcrve�ents Q�' �`�sr�r 1946 Pr�.nei�,t,,, Irateret� Total �illa�e �d t��t�nta�„ Count�, lq,l�b Str�et E?i3,ing Erner�on Avenue, 53� 53th 1. g3 1.55 1. 53�1 �venu� N�., la/8/1$45 42•S7 1.9g 44•55 39*l� 5•40 Ca�den �;g�nu�, 53rd t9 55th 1 �.23 5•a1 5.?1 �3rd ��renue �io. 1 ��.b4 3�.61 �2.64 �xx��sr�;t Av��ue Nc�. 143*�5 1/*3•$5 14�.8� C�de� Av�nu� �ta. 1 1,16.2b 11b.�b �lb.Zb �+�ra�t�n .�venn� Nc� x 13�. 3.32 57 Y32. 57 �'renwnt Av�nue Nc�, 1 1.48.fib 108.66 108.b6 C4ir�rd ,�v�nue Nc�. 2 29� 29'�..;� 293,� 59 �`Qt�ie ...,�5� ,�.g�� 39 �15 �,.�i� To �sls tca E�chi�3t A 82 .�57 i 8 VIS,Z,AGE tJ�` BR4�KI��I+i C�:Nfi�R Sehedul� 2 r D�lina�ent SA�cial Assessments Y'ear Er�dd�ci g�ce�b er 31,19b+� �lin+qv�a� Jarn�sry 1, 39�6 148*8� Cert�ified in 1945 64.3� Ati�,�stm�� �,�tb.8t �°ot�.l. 55b•24 Cc�11.ec�ion� by C�u�tty S����dul.e 3 52�,.,6„� L��l�,n�u�nt I3ece�nber 31� 1.9� to �hibit A '33.59 9 v��t��� or� c��:�°�. Schedule 3 Cla�sific�tian Qf �teeeiots Year �ded I7eceanber �I, I�il�b ��neral. �`u�d �eneral grop,�rt� #.��s 4� 5�4.35 �ortg�e regist,r�r' ta�c 2Q�6•{37 Int�rest and penaltiea 71.T1' T�3.�enz�e� �nd perr�i�s t 8+��� 10. t�3 C3.�a�*e�� ?7.4Q 1g�25 Buils3irag per�3.tae� 1,t�9•1.4 Justice €�f the Peace fir�� �e2�edu1� 5 3�&►� E3.ectian fi7.:tn� f��� '7.4E? Sa�.e af �ill.a�e ���.e 4'3.'Sf? '��ts1. �ener�. 1+t�tl: ���at�t �ci. �id�� F'und Ca�x�ra], pr�perty taaEe�s 3,07a6.12 5�c� re�cr�ra�. 54•la �rac�� �eta�l Strset and Bridg� Futtd Poor Fuud Genera3, pr�rp��ty 1, 551.'?� �t�te re3i�f' �i.d �c�t� F�c�r �and ,�.t�.�'�i� �u�cisl Asses�ex�t �tu�. �tree�t o3.ling assess���t c�sl.2ec�iaa�sa �il2a�e �c�ed��.1.e 1 39.15 Co��rtg �ched�.Ze 2 �3� �s�tal cial As�essm��t Fu�d lf� �R �'ata3 Receipts A11. �`�mds ta Earhibit g,w,���� �0 Y 1�1.�.I,{���t L.7Z ���.)�<W i.�' LI��1i 1 L� SC�ledul.e L� Gl.�,ss3,ficat3.c�n r�f I�is��r�se�ents Year 8�aded I�ecem��r 3�., 194b Ge�er�I F'�d �er�eral (�over�n�nt e ��lsries +�f Pres.i.d$n't �nd Tru�t,ses 600.Gif3 Prir�t,ir� and put�l#.shin� 172.75 H�:3.7. rent 73•50 El�etion, ��en�� I.9�.95 V3.l7.ag�s CZ�ertc sa�.�r 5t34.flt? 5uppli�� �d e�ense I06.6Q �7�EI'�ag� Tre�:s�rer �ai�r 2{?E}. t30 Pr��wr� on b��ad 25.0a Asseaasr�r S�tl.�y �20.t)0 ��t 312.10 �e�al 489.75 Ins��r�c� I15.4g Tmta1. G�ner�I. t3�c>ver�sex�t 3,L12.?.,'� �u�alie Safetys Petlf�e I�catectir�� Sal�riea 1,T7b.16 ���.ea��s �61. �5 Build�ng �n��ec�crr� s fee$ b91.7� Total Publi� Safetg 2 7� Sanitat�.an �r�d t�a�te 8s��rs2 a �eeti �.n�etic�t� bQ.t�} �th�rs �arismen� s ca�s�ensa�t�on insvrana� 41•�4 Gvut�3.bu�i.on t+a i�ennepi� Count� �.��r:ic�zZt�ra�. uoeietg 25.:tK3 �e�.r c�f ��sl.� 43�*�C� Bei3.ldi,r�g p�rmit refwr�d 4.[� Tcat�.l t�the� 11.8.9! �ota2 G���al F�md 6��� �trs� atul Bricl�e �'�.md H�gtrxay�s s �tareet� and a23�ys �ntenar�e Labc�r I� 5E#g.�Q �ater:#�a7. �d st�pp�.ies 35f?.7? �qEt�.��at r�p�►ir i,234•t�7 Gas, 9�1� �and gres�e� 38tJ.t�fi 11 �IL,I,AGE nF B��OKLYi�t C�NTER Schedule Z7i��?ursemer�te (Continued� str��t st�d Bri.d�� �td I�1.�h�ra�'s s �ontinu+�d j �'ocl �hed �,i,�hting I2 �rt�tl�.'�lL' a �'83.t1"�3.xtg 8 �•UO �'ubl3.�hh�.ag S.bQ C�.ty +�f' 1�3.nneapcylis ailia� str�eets 1,64b.57 Gapi�al c�ut�.�.g Us�d Cat�rpilla� tr�ctQr Na� g, autcj patresl 1 5�b.{3� �'nta]. �tre�t a�i Brid e Fund �t��i� �'4Qr �'und �al.�r�' Relief ,�c3�rf.n3.strat�sr 2{�p.( Ui�et R�2i�f t H�nr�epi� Gr��aty bs�rd of p�c�r 318:5f? �ubur�aa:� �SS�na�epin �aunty Etelief �oard 73.83 T�ansportation 3•t%� H�s��.��.I�.zat3,c�n 1Q•22 F'ue3. 34 *Ea8 Totat2 Pc��r Fund b�fl.23 T�t�. �.mbur���x�ta tc� �zhibi� B ffi 1�.631��1 vz��a�� ra�° ����rr c�rr�r�� s�r�ea�.� Just3.aes af �he Peacs St�.�ent of Fi�aeffi �*ear Ended. I�ecea�ber 3i� 194b Fi�� I�po$ed and Tr��mittsd tca ths vi:tia�e Treasu.r�r Ju�tice� csf th� P�aee Charlss G€s�r�sky 2�.50 E. G�tzke 23 'Tdt�.l. �t.cs Sch+�c3ta].e 3 384.2{} �3 VTLT,�GE t��' �3�i��KLY?>> C�:i�TE�3 Sch�dui� 6 �a�ca.ble 9€��.uat�.c�ns, Ta� Leviest and 8ates I945 �b Ta�.ble Valtaetic�r�s R�at 394, �8�#.t� 4�,674•4t� Ferson�. bS�617.�Q ''7].�„1.40 To�al �:6Q.50�4.t�0 4'7��U75.QQ Tax I�evies �ter�eied by A.uditoar Extez�ded in �.945 194b Cc�l7.ec�ib2e i�a 19� ].947 ���e�ue 4,.a52.44 4,t�l.5.83 �#,re�et a�nd bMdge C�� •3�► 4, �•83 Pcaor s '�2 5.88 Tr�tal �..W... i� 2'aac �at�s b�r �i3.1Y.� ft�ven� 8.� �.4 Stre�t �aad bridg� 6.5 8«� Pocs� 3.�. vt�. �.4 �T,I�.:I.� 0� F3Rf'��7�!!3 CN:F�'IER Sehedule 7 Ba3:anc� s�d D�vo�i torv Insuranee I3�cemk�r 31, I91,� Carr�tiezt Park S�at� B�, Y3.nr�az�olis Ba3ax�� on d�pn�it �,Sb5•'T� Z��urances F'edsz�. 3�+ep€�s i.t �nsur�rzee Carpc�ra�ion 5,(�•f� Ueppsitor� design�ted hy 9illa�e Cauncil a�n J�uary 2, 1Ql�b �5 ezz�G� n� �oa�r.�r c�ta�� Scheau?,e S c�t`i ci.al I3oncis Deeember 3].� 194b Aa�o�ant Name �nd flfPir�q of Band I�ate of }3ond N�ne of Suret�* Bo�l �irea Filed 1�.t,h A. Burque�t Tr�asurer 2� 540.�:t}0 Janu�ry I� 194�3 Tl^be F3.delity and C�.sualty �ampang of Ate� Yark Cantinuous� Clerk F'aul F�« '��ekl�r Clerk 500.(X? I3ecemt�er 3�., Z945 Hartfard Accident and Inderr�rnnity Campany I3seember 31, 1.946 Clerk �T. (iat�k� dn�tie� a�' the Pe�ce 5(�O.C� Jarzusry 1, 194b t�artford Accident arr3 Sndemnity� Co�pany I�ec�mber 31, I94b Clerk af Co�rt, �harles 2. (�enoslty� Ju�tice oP tk�e Peace 5QQ.4d Tiecernber 1��, 1945 �arfi,ford Accident; arrd Ir.demnity Compa�y Uec�mbtr 31, 3.�6 �lerk af Ccrnx*t ��:ssell 4�11be�rteon �arshal y00.IX? Januai°y l� 1ql�.b �artford Aceident a�� Ind��nu3.ty Company Tlecember 31, 194b Clerk Robert A. GahLander Con�tabl.es 54t?,QO I1ec�n�ber 12 2945 Hart�'c�rd Accident a�d Tndemnity Cvmpany A�ce�ber 31, 1947 Clerk �alter F. Peter As�e�sc�r 5(3f}.4t3 April 19� 1945 I�artfard Accident axid Indemnity Company lle�eanber 31� 1946 C��un�y Auditar Cantinu�tior� c�rtifieat� dated danuary I947 to 3anuary 1, 194g+ i6 Y��1.tY1iSL.'a' V 1 L;� i��ri�,Ll� V��'�i ,d, L°'11 C�18G�LiZ@ �It3t1I'�iiCEt I11 �Ox't:B �GBA�reT' 31. 1Q1�? Fire ar�d �xtende� �ov?era�e Buildit� Gon�ts Toc�3. �hed 7Q0.� �.EfO Fire, Li�htn— Bvd�.Iy Fra�rty ing, i�ir�d— r� ur I3�naa�e sta3°�t �ot�r Equip�en�a �'c�rd I3u�p tr�ek, 1� �a�n, I93'7 �10/2p,0!�Q.O� S,CKIQ.C�? 35U.t�3 C aterpil.3.ar tra� tot�, 14�5 1t3 j2fl, 4�3.4�3 5, E7�C1. EX? 6tX3. t� �aterp3.11ar tra�t+�r No. 19�►2 24/20,�{K�.� S,OQQ.tXJ I,6�d.04 pu,�chaseci July 394� t�ther s �ark�enM s Cs�r�rpen��ti�� Coma��.rcial ��:b�rg and bur�Iary iissur�nce in �the amc�unt of ��75•t�'3 coverin� the �u��odian.s, Willa;pe Treasc�rer, and �i11a;=� Gl�rk. i 17