Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Report 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