HomeMy WebLinkAbout1996 06-10 CCP Regular Session �o
CITY COUNCIL AGENDA
CITY OF BROOKLYN CENTER
June 10, 1996
7 p.m.
1. Call to Order
2. Roll Call
3. Opening Ceremonies
4. Council Report
5. Presentation
a. Hennepin County Commissioner Mike Opat
6. Approval of Agenda and Consent Agenda
-The following items are considered to be routine by the City Council and will be enacted
by one motion. There will be no separate discussion of these items unless a Councilmember
so requests, in which event the item will be removed from the consent agenda and
considered at the end of Council Consideration Items.
a. Approval of Minutes
Councilmembers not present at meetings will be recorded as abstaining from the vote
on the minutes.
1. May 20, 1996 - Special Work Session
2. May 28, 1996 - Regular Session
3. June 3, 1996 - Special Work Session
b. Resolution Declaring Computer Equipment to be Surplus Property
C. Resolution Declaring a Public Nuisance and Ordering the Removal of Diseased Trees
(Order No. DST 06/10/96)
d. Resolution Accepting Bid and Awarding Contract, Improvement Project Nos. 1996-
06, 07, and 08, Contract 1996 -G, Logan, James, Knox, and 57th Avenues, Street,
Storm Drainage, and Utility Improvements
e. Resolution Establishing Parking Restrictions on Logan Avenue North Between 53rd
Avenue North and 57th Avenue North
• f. Resolution Establishing Improvement Project No. 1996 -15, Sanitary Sewer
Relocation at Freeway Boulevard, Approving Plans and Specifications, and
Authorizing Advertisement for Bids
CITY COUNCIL AGENDA -2- June 10, 1996
•
g. Resolution Establishing Funding for Replacement of the 69th Avenue Bridge Over
Shingle Creek
h. Licenses
7. Open Forum
8. Public Hearing
a. An Ordinance Amending Chapter 3 of the City Ordinances Regarding the Minnesota
State Building Code
-This ordinance was first read on May 13, 1996, published in the City's official
newspaper on May 22, 1996, and is offered this evening for a public hearing and
second reading.
• Requested Council Action:
-Open the public hearing.
-Take public input.
-Close the public hearing.
- Motion to adopt ordinance.
9. Council Consideration Items
a. Recommendation from Human Rights and Resources Commission Regarding
Bias/Hate Crime Response Plan
- Presentation by Chair Wayde Lerbs.
• Requested Council Action:
- Receive report and discuss setting date for joint meeting with Human Rights
and Resources Commission.
b. Comprehensive Annual Financial Report for the Year Ended December 31, 1995
- Representatives of Deloitte & Touche will present the report and answer questions
• Requested Council Action:
- Motion to accept the Comprehensive Annual Financial Report.
C. Resolution Authorizing Hennepin County Office of Planning and Development to
Administer the Community Development Block Grant Housing Rehabilitation
Program and Approving Certain Changes to the Program
•Requested Council Action:
-Adopt resolution.
d. Financial Commission Recommendation for City Council Salaries
-An Ordinance Amending Ordinance No. 94 -12 Regarding Council Salaries for 1997-
1998
• Requested Council Action:
- Introduce first reading of ordinance.
• CITY COUNCIL AGENDA -3- June 10, 1996
e. Set Date for Joint Meeting with Charter Commission
• Requested Council Action:
- Council to set date to meet with Charter Commission.
10. Adjournment
EDA AGENDA
CITY OF BROOKLYN CENTER
June 10, 1996
1. Call to Order
2. Roll Call
3. Approval of Agenda and Consent Agenda
-The following items are considered to be routine by the Economic Development
Authority and will be enacted by one motion. There will be no separate discussion of
these items unless a Commissioner so requests, in which event the item will be removed
from the consent agenda and considered at the end of Commission Consideration Items.
i a. Approval of Minutes
- Commissioners not present at meetings will be recorded as abstaining from the vote
on the minutes.
1. May 13, 1996 - Regular Session
4. Commission Consideration Items
a. Resolution Accepting Award of Commissioners, Waiving Appeal of Award,
Agreeing ot to Abandon Condemnation Petition and Approving pproving Sti P ulation of
Settlement for Brookdale Motel (6500 West River Road)
• Requested Council Action:
-Adopt resolution.
5. Adjournment
• MINUTES OF THE PROCEEDINGS OF THE CITY COUNCIL
OF THE CITY OF BROOKLYN CENTER IN THE COUNTY
OF HENNEPIN AND THE STATE OF MINNESOTA
SPECIAL WORK SESSION
MAY 20, 1996
CITY HALL
CALL TO ORDER
The Brooklyn Center City Council met in special work session and was called to order by Mayor
Myrna Kragness at 7 p.m.
ROLL CALL
Mayor Myrna Kragness, Councilmembers Kathleen Carmody, Debra Hilstrom, Kristen Mann, and
Charles F. Nichols, Sr. Also present were City Manager Michael J. McCauley, Police Chief Scott
Kline, and Council Secretary Lorianne Ende.
POLICE ORDINANCE REQUESTS
The Police Chief pointed out the skateboarders and rollerbladers around the City Civic Center
complex are a dangerous situation that needs to be controlled. He proposed an ordinance
• amendment to Chapter 19 to regulate the current situation.
Councilmember Mann inquired as to where there are facilities for rollerbladers /skateboarders. The
Police Chief pointed out there are other alternative sites available 'Within the City, including bike
trails and park areas. He stated he would like to see an ordinance considered before the season gets
underway.
The Police Chief discussed a second proposed ordinance for stereo and boom box noise in motor
vehicles and single family dwellings.
Councilmember Hilstrom asked if this ordinance would be difficult to enforce in smaller areas or
in apartment areas. The Police Chief stated that the ordinance would state what is loud and what is
not.
GARAGE ON 63RD AVENUE AND BROOKLYN BOULEVARD
The City Manager explained the current situation with the City -owned garage on 63rd Avenue and
Brooklyn Boulevard as it relates to removing the garage or repairing the garage and bringing it up
to Code.
Discussion followed and it was agreed that stored items should be removed and the building torn
down.
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5/20/96 _ 1 _
LIQUOR STORE ON 63RD AVENUE & BROOKLYN BOULEVARD
The City Manager discussed the possibility of a grocery store development on the old Shopper's City •
site and the potential for relocating the liquor store to that site with the grocery store. He asked the
Council if the City should, in fact, explore such an opportunity.
Discussion followed regarding square footage, increased traffic concerns, the playground next door,
and cost factors.
Councilmember Hilstrom stated that unless the funds are there, she wouldn't support it, and that the
City needs to assess why they are in the liquor business.
Mayor Kragness recommended the City Manager investigate this matter further and bring it back
to the Council for consideration.
BROOKDALE MOTEL: COMMISSIONER'S AWARD
The City Manager discussed the Commissioner's award of $412,000 for the Brookdale Motel and
pointed out that the City Attorney recommended not appealing this award as it would not be cost
effective. A brief discussion followed regarding TIF funds for the award already set aside.
The Councilmembers concurred that the City should not appeal.
LOGIS BUILDING SITE QUESTION
The City Manager explained where LOGIS is proposing to build its own facility which is one of the •
few commercial pieces left undeveloped in the City. He asked the Council if they want to consider
a new LOGIS facility, or if LOGIS should continue leasing.
Councilmembers Carmody and Hilstrom both concurred that LOGIS not build a new facility, and
to save that commercial property for a tax- paying development.
FIRE AND POLICE SPACE NEEDS
The City Manager explained he has not received all the documentation from every department
regarding Fire and Police and City Council meeting space to assess building needs.
LOCAL AID PERFORMANCE MEASURES
The City Manager reviewed legislative mandates to develop performance measurement systems.
He described the performance aid the City can receive if they inform the State of their performance
measures, and asked the Council if this should be put on the agenda for discussion.
The Council concurred this item should be put on the agenda.
5/20/96 -2-
•
• SETTING DATES /SUBJECT CONCENTRATIONS FOR FUTURE WORK SESSIONS
The City Manager and Councilmembers discussed dates available in June, July, and August for work
sessions. The Council agreed to meet in work session on June 3, 1996, at 7 p.m.; July 1, 1996, at
7 p.m.; and July 15, 1996, at 7 p.m.
CHARTER ISSUES
There was a short discussion regarding designating Council seats. After this short discussion, it was
determined there
was no interest in considering changes to the current structure of elective office
designation from the at -large system.
There was discussion regarding the last Charter Commission minutes where the Charter Commission
discussed possible revision of the City Charter to remove the requirement that the City Council
approve hiring or firing department heads. There was discussion amongst the Council supportive
of a review and reconsideration of those provisions of the Charter. The Council directed that there
thoughts be conveyed to the Charter Commission by the City Manager in a letter.
FIELD ATTENDANTS FOR SOFTBALL GAMES
The City Manager discussed how softball games are staffed by the City and budget concerns
regarding the softball games.
BLOCK PARTY STREET CLOSINGS
The City Manager explained that they have received requests from neighborhood block clubs for
street closings for block parties. He stated that they need to look at the current Ordinances regarding
this issue and then determine a guideline or ordinance.
All Councilmembers agreed that they are willing to look at this issue.
OTHER ISSUES
Councilmember Carmody stated she received an invitation to a barbecue from Northwest Residence.
She advised this is a handicapped residence and asked if other members would be attending.
A brief discussion ensued regarding ecommendations in funding for youth football, ark facilities
g g Y p
and park shelters.
Discussion was also held regarding the Twin Beach fishing pier, Highway 100, and what impacts
there will be on certain communities.
BUDGET - GENERAL DISCUSSION
Item 1. Goals to be accomplished through the budget
The City Manager introduced the different general budget items that the Council needs to look at and
asked them how they would like the numbers in the budget presented.
•
5/20/96 -3 -
The City Manager discussed property taxes levied by the City and showed what effect a three percent •
increase would have on the City's budget.
The City Manager stated that he would like to see the Council set priorities and lay out a plan
regarding what they want subsidized while working on the budget. He stated that he would like to
have the Council work piece -by -piece on the budget, instead of the budget as a whole, and then have
it set up on a spreadsheet to see the overall affect.
The City Manager requested the Councilmembers write out objectives and top priorities that they
will then discuss at the next work session to make for easier budget planning.
Item 2. Target for 3rd party contributions
The City Manager questioned the Council as to what organizations they want the City to give
contributions to this year.
Councilmember Hilstrom stated that the Council chooses to give donations following the same
procedures as it does for social services and all need to be treated the same.
The City Manager asked if the Council wants to again leave this issue up to the Human Rights and
Resources Commission or use a different process.
Councilmember Hilstrom stated that Human Rights and Resources Commission have done this in
the past, but then get upset if Council doesn't follow their recommendations. She suggested the i
Council look at certain areas of priority and consider funding programs that deal with those types
of issues and make the funding decisions based on the goals set by the Council.
A brief discussion followed regarding property tax and budget item goal setting sessions.
ADJOURNMENT
The meeting was adjourned by Mayor Kragness at 10:45 p.m.
City Clerk Mayor
Recorded and transcribed by:
Lorianne Ende
TimeSaver Off Site Secretarial
5/20/96 -4-
•
II_
MINUTES OF THE PROCEEDINGS OF THE CITY COUNCIL
OF THE CITY OF BROOKLYN CENTER IN THE COUNTY
OF HENNEPIN AND THE STATE OF MINNESOTA
REGULAR SESSION
MAY 28, 1996
CITY HALL
CALL TO ORDER
The Brooklyn Center City Council met in regular session and was called to order by Mayor
Myrna Kragness at 7 p.m.
ROLL CALL
Mayor Myrna Kragness, Councilmembers Kathleen Carmody, Debra Hilstrom, and Kristen Mann.
Also present were City Manager Michael J. McCauley, Director of Public Services Diane Spector,
Planning & Zoning Specialist Ron Warren, City Attorney Charlie LeFevere, Financial
Commission Chair Donn Escher, and Council Secretary Connie Beckman.
Councilmember Charles F. Nichols, Sr. was absent at roll call.
OPENING CEREMONIES
A moment of silence was observed.
COUNCIL REPORT
There was none.
APPROVAL OF AGENDA AND CONSENT AGENDA
A motion by Councilmember Carmody and seconded by Councilmember Mann to approve the
May 28, 1996, agenda and consent agenda as printed passed unanimously.
APPROVAL OF MINUTES
A motion by Councilmember Carmody and seconded by Councilmember Mann to approve
minutes of the May 13, 1995 - Regular Session; April 15, 1996 -Board of Equalization (correction
to Page 5) passed unanimously.
RESOLUTION NO 96 -107
Member Kathleen Carmody introduced the following resolution and moved its adoption:
RESOLUTION APPROVING A CONTRACT WITH BRW, ` INC. FOR PLANNING
CONSULTING SERVICES RELATING TO THE UPDATING OF THE COMPREHENSIVE
PLAN
05/28/96 _ 1 _
The motion for the adoption of the foregoing resolution was duly seconded by member Kristen
Mann and passed unanimously.
FORFEITURE FUND PURCHASE
A motion by Councilmember Carmody and seconded by Councilmember Mann to approve the
forfeiture fund purchases passed unanimously.
HENNEPIN COUNTY COOPERATIVE AGREEMENT FOR ENGINEERING SERVICE
A motion by Councilmember Carmody and seconded by Councilmember Mann to approve the
Hennepin County Cooperative Agreement for Engineering Services passed unanimously.
RESOLUTION NO, 96 -108
Member Kathleen Carmody introduced the following resolution and moved its adoption:
RESOLUTION DECLARING A PUBLIC NUISANCE AND ORDERING THE REMOVAL OF
DISEASED TREES (ORDER NO. DST 05/28/96)
The motion for the adoption of the foregoing resolution was duly seconded by member Kristen
Mann and passed unanimously.
RESOLUTION NO, 96 -109
Member Kathleen Carmody introduced the following resolution and moved its adoption:
RESOLUTION ACCEPTING BID AND AUTHORIZING PURCHASE OF ONE (1) FOUR
WHEEL DRIVE TRACTOR
The motion for the adoption of the foregoing resolution was duly seconded by member Kristen
Mann and passed unanimously.
RESOLUTION NO. 96 -110
Member Kathleen Carmody introduced the following resolution and moved its adoption:
RESOLUTION APPROVING CHANGE ORDER NO. 1, ACCEPTING WORK PERFORMED
AND APPROVING FINAL PAYMENT FOR IMPROVEMENT PROJECT NO. 1996 -11,
REFORESTATION OF 1994 AND 1995 STREET IMPROVEMENT PROJECT AREAS
The motion for the adoption of the foregoing resolution was duly seconded by member Kristen
Mann and passed unanimously.
CERTIFICATION OF LOCAL PERFORMANCE MEASURES FOR LOCAL PERFORMANCE
AID PAYABLE IN 1997
05/28/96 -2-
• A motion by Councilmember Carmody and seconded by Councilmember Mann to approve
certification of Local Performance Measures for Local Performance Aid Payable in 1997 passed
unanimously.
RESOLUTION NO 96 -111
Member Kathleen Carmody introduced the following resolution and moved its adoption:
RESOLUTION MAKING NEGATIVE DECLARATION ON THE NEED FOR AN
ENVIRONMENTAL IMPACT STATEMENT (EIS) FOR THE SHINGLE CREEK REGIONAL
POND (BROOKLYN CENTER IMPROVEMENT PROJECT NO. 1995 -03)
The motion for the adoption of the foregoing resolution was duly seconded by member Kristen
Mann and passed unanimously.
LICENSES
A motion by Councilmember Carmody and seconded by Councilmember Mann to approve the
following list of licenses passed unanimously:
AMUSEMENT DEVICES- OPERATOR
Brooklyn Center Community Center 6301 Shingle Creek Parkway
Earle Brown Bowl 6440 James Circle
Fuddruckers 5800 Shingle Creek Parkway
Humboldt Square Police Substation 6828 Humboldt Ave. N.
Lynbrook Bowl 6357 Lilac Drive N.
AMUSEMENT DEVICES- VENDOR
American Amusement Arcades 850 Decatur Ave. N.
B & K Music and Sales 133 Spring Valley Circle
D.V.M. Inc. DBA Dahlco 296 North Pascal
GARBAGE AND REFUSE COLLECTION
Hilger Transfer 8550 Zachary Lane
Waste Management - Blaine 10050 Naples St. NE
MECHANICAL SYSTEMS
Cronstrom's Heating and A/C 7201 West Lake St.
Pierce Refrigeration 1920 2nd Ave. S.
Twin City Furnace Co., Inc. 1464 Selby Ave.
RENTAL DWELLINGS
Initial:
Matthew Albrecht 7230, 7240, 7250 West River Road
05/28/96 -3 -
Renewal:
Michael and Amy Desparios 5301 Dupont Ave. N. •
James Shoultz 4214 Lakeside Ave. N
RENTAL DWELLINGS - CONTINUED
Renewal:
Roland Scherber 7212 Newton Ave. N.
Hogenson Properties 3813 Urban Ave. N.
Tracy Rice 5836 Xerxes Ave. N.
SIGN HANGER
Performance Signs and Display, Inc. 8616 Xylon Ave. N
TAXICAB
Minnesota Taxi #121 7786 Upper 145th Court W.
Town Taxi, #125 7000 57th Ave. N.
TOBACCO RELATED PRODUCTS
Value Food Market 6804 Humboldt Ave. N.
OPEN FORUM
No requests were submitted and /or made to utilize the open forum session this evening.
PLANNING COMMISSION ITEM
PLANNING COMMISSION APPLICATION NO 96006
The City Manager offered a preliminary introduction.
Councilmember Nichols arrived at the meeting at 7:02 p.m.
The Planning & Zoning Specialist provided a presentation using overhead transparencies of the
proposed Planning Commission Application No. 96006 being submitted by Cross of Glory
Lutheran Church. Subdividing of the plat would be into five lots consisting of three single - family
lots, one large lot for the church and one outlot. The Plannin g Commission recommended
approval of this application at its May 16, 1996, meeting.
Councilmember Nichols expressed concern about exiting of traffic from the church property
following services and inquired whether something was proposed to offer better traffic flow
transition into the street. The Planning & Zoning Specialist suggested the church might consider
contracting with the City police department for traffic control personnel to help address this
concern.
05/28/96 -4-
• Mayor Kragness agreed with Councilmember Nichols about an existing problem which could be
worsened given deletion of a traffic outlet from the church as a result of the lot subdivision. She
referred this issue to the Director of Public Services. The Director of Public Services
acknowledged this site has had a large amount of accidents, but that there aren't any good answers
at this time. She added it would be beneficial to re- review the site plans once they're submitted.
A motion by Councilmember Carmody and seconded by Councilmember Mann to approve
Planning Commission Application No. 96006 submitted by Cross of Glory Lutheran Church
subject to the following conditions as recommended by the Planning Commission passed
unanimously:
1. The final plat is subject to review and approval by the City Engineer.
2. The final plat is subject to the provisions of Chapter 15 of the City Ordinances,
including the need for a subdivision agreement regarding costs for utility service
lines and hook -ups.
3. The applicant shall enter into a performance agreement and provide a financial
guarantee (in an amount to be determined) to assure completion of all required
buffer, screening and curb and gutter improvements. This performance agreement
and financial guarantee shall be posted prior to the release of the final plat for
filing with Hennepin County.
PLANNING COMMISSION APPLICATION NO 96007
The Planning & Zoning Specialist provided a presentation using overhead transparencies of the
proposed Planning Commission Application No. 96007 being submitted by American Brake
Service for a special use permit to operate an auto repair facility and remodel existing space at
5810 Xerxes Avenue for use as an American Brake Service Store. The Planning Commission
recommended approval of this application at its May 16, 1996, meeting.
Councilmember Hilstrom inquired whether all businesses were notified of the public hearing. The
Planning and Zoning Specialist explained all businesses were notified within 350 feet of the
structure as per requirements.
Councilmember Hilstrom acknowledged there were no parties present at tonight's meeting in
response to the written notifications sent out and, therefore, inquired about any telephone calls
received. The Planning and Zoning Specialist responded there were none received.
The Planning and Zoning Specialist talked about the seven conditions of approval for the proposed
project.
•
05/28/96 -5-
Councilmember Hilstrom inquired about the business' hours of operation. Garfield Matson, 4575
Oakview Lane, Plymouth, a co -owner of the business stated hours of operation will be as follows.
Monday thru Friday 8 a.m. -5:30 p.m.; and Saturday 8 a.m. -2:30 p.m.
A motion by Councilmember Carmody and seconded by Councilmember Hilstrom to approve
Planning Commission Application No. 96007 submitted by American Brake Service subject to the
following conditions as recommended by the Planning Commission passed unanimously:
1. The Special Use Permit is granted to the applicant for an automotive repair facility
specializing in brake services and repair including under car services, such as
suspension, steering and constant velocity joints. Any change in the use of the
operation not comprehended by this application or permitted under the zoning
ordinance will require approval of an amendment to this Special Use Permit.
2. Building plans for tenant remodeling and overhead doors shall be reviewed and
approved by the Building Official prior to the issuance of building permits.
3. There shall be no service, repair or maintenance of vehicles out of doors and all
vehicles being so serviced and maintained shall be done so inside the building with
the overhead doors closed.
4. Any outside trash disposal facility and rooftop or on ground mechanical equipment
shall be appropriately screened from view.
5. There shall be no outside display or storage of merchandise on this site other than
that which is authorized under Administrative Land Use permits.
6. The Special Use Permit is subject to all applicable codes, ordinances, and
regulations. Any violation thereof shall be grounds for revocation.
COUNCIL CONSIDERATION ITEMS
REPORT BY FINANCIAI COMMISSION CHAIR DONN ESCHER REGARDING REQUIRED
BIENNIAL SALARY SURVEY AND RECOMMENDATION
Donn Escher provided Council with an oral report which included main points of the established
policy for determining biennial salaries of the City mayor and councilmembers. A survey of
salaries was compared to other elected officials' salaries in like cities (size /population) so that a
median compensation could be determined. Once determined, an additional 2.75 percent increase
was allowed to reflect inflation. It was the Financial Commission's recommendation that salaries
(including a 2.75 percent increase) of the mayor and councilmembers be as follows: 1997 -Mayor
$8,015, 1997- Councilmembers $6,165; 1998 -Mayor $8,235; 1998- Councilmembers $6,335.
Mayor Kragness thanked Mr. Escher and Financial Commission members for all their work.
•
05/28/96 -6-
PROPOSED POLICY AND PROCEDURE ON REQUESTS FOR PROPOSALS FOR
FINANCIAL PROFESSIONAL SERVICES
The City Manager explained a policy and procedure on requests for proposals for financial
professional services provided a form of accountability for staff.
Councilmember Carmody questioned time lines on some of the professional services. The City
Manager reiterated his and staff's concern about retaining different services too often given the
big undertaking required with such transactions.
Councilmember Carmody questioned logistics regarding a risk management consultant and
insurance agent services. The City Manager explained that currently they are two different
services, but it is possible these two services could become combined in the future.
Councilmember Mann stated she appreciated seeing this type of policy with accompanied
scheduling, adding it will provide for accountability and help avoid any favoritism of future
service(s) selection.
A motion by Councilmember Mann and seconded by Councilmember Carmody to adopt the
Policy and Procedure on Requests for Proposals for Financial Professional Services passed
unanimously.
RESOLUTION AUTHORIZING THE EXECUTION OF A JOINT COOPERATION
AGREEMENT BETWEEN THE CITY OF BROOKLYN YN CENTER AND HENNEPIN COUNTY
FOR CONTINUED PARRTICIPATION IN THE URBAN HENNEPIN COUNTY COMMUNITY
DEVELOPMENT BLOCK GRANT PROGRAM
The City Manager explained the joint cooperation agreement must be renewed every three years.
This contributes to Hennepin County's recertification by the U.S. Department of Housing and
Urban Development (HUD) as an urban county to continue to receive an annual entitlement grant
through the Community Development Block Grant (CDBG) program.
Councilmember Carmody questioned the implications of funds received by the City and how this
related to the joint cooperation agreement. The City Manager stated the joint cooperation
agreement refers to participation in the program, not allocation of program funds.
RESOLUTION NO. 96 -112
Member Debra Hilstrom introduced the following resolution and moved its adoption:
RESOLUTION AUTHORIZING THE EXECUTION OF A JOINT COOPERATION
AGREEMENT BETWEEN THE CITY OF BROOKLYN CENTER AND HENNEPIN COUNTY
FOR CONTINUED PARTICIPATION IN THE URBAN HENNEPIN COUNTY COMMUNITY
DEVELOPMENT BLOCK GRANT PROGRAM
05/28/96 -7-
The motion for the adoption of the foregoing resolution was duly seconded by member Kathleen
Carmody and passed unanimously.
SET DATES FOR COUNCIL. WORK SESSIONS FOR JUNE 3 JULY 1 AND JULY 15
A motion by Councilmember Carmody and seconded by Councilmember Mann to set Council
Work Session for June 3, July 1, and July 15, 1996, at 7 p.m. in Conference Room B, City Hall
passed unanimously.
FIRST READING OF AN ORDINANCE AMENDING CHAPTER 19 OF THE CITY
ORDINANCES REGULATING THE USE OF SKATEBOARDS AND ROLLER BLADES:
ADDING NEW SECTIONS 19 -1501 AND 19 -1502
The City Manager explained the ordinance at hand applies to skateboard and roller blade use at
the Civic Center Complex and its immediate grounds only.
Mayor Kragness stated it was her understanding use of skateboards and /or roller blades in the
Civic Center Complex area is a big problem, and this ordinance is for the protection of everyone,
not just skateboarders /rollerbladers.
Mayor Kragness questioned when second reading of the ordinance would take place. The City
Manager stated it would take place in June. The City Attorney stated the ordinance would be
effective 30 days after posting /publication. The City Manager stated most likely, the ordinance
would be effective the beginning of July.
Councilmember Nichols clarified primary motivation for the ordinance was safety related.
A motion by Councilmember Nichols and seconded by Councilmember Carmody to approve the
first reading of the ordinance amending Chapter 19 if the City ordinances regulating the use of
skateboards and roller blades; adding new sections 19 -1501 and 19 -1502 passed unanimously.
FIRST READING OF AN ORDINANCE AMENDING CHAPTER 19 OF THE CITY
ORDINANCES PROVIDING FOR THE ABATEMENT OF NOISE• DELETING SECTION 19
1203 AND ADDING NEW SECTIONS 19 -1203 AND 19 -1204
The City Manager clarified the ordinance at hand pertains to generation of disturbing electronic
noise.
Councilmember Mann inquired if a situation would be addressed by complaint only. The City
Manager responded enforcement of the ordinance would basically be via complaint. As well, a
police officer could enforce the ordinance if painful noise was being generated.
Councilmember Nichols cited interaction with an ambulance driver. This driver indicated one of
the most common reasons for cars not hearing an ambulance siren in transit is due to high volume
of individual stereos thus resulting in a car not pulling over to the side of the road allowing an
ambulance to pass.
12/11/95 -8-
ADJOURNMENT
A motion by Councilmember Carmody and seconded by Councilmember Hilstrom to adjourn the
meeting at 7:48 p.m. passed unanimously.
City Clerk Mayor
Recorded and transcribed by:
Connie Beckman
Timesaver Off Site Secretarial
•
12/11/95 -9-
• MINUTES OF THE PROCEEDINGS OF THE CITY COUNCIL
OF THE CITY OF BROOKLYN CENTER IN THE COUNTY
OF HENNEPIN AND THE STATE OF MINNESOTA
SPECIAL WORK SESSION
JUNE 3, 1996
CITY HALL
CALL TO ORDER
The Brooklyn Center City Council met in special work session and was called to order by Mayor
Myrna Kragness at 7 p.m.
ROLL CALL
Mayor Myrna Kragness, Councilmembers Kathleen Carmody, Debra Hilstrom, and Charles F.
Nichols, Sr. Councilmember Kristen Mann was excused from tonight's meeting. Also present were
City Manager Michael J. McCauley, Director of Public Services Diane Spector, and Council
Secretary Carla Wirth.
DISCUSSION OF PROPOSED POLICY ON DELINQUENT WATER BILLS
The City Manager advised there was discussion several months ago about changing the delinquent
water bill policy. He asked if the proposed policy represents Council's intention or if it should be
revised.
A discussion ensued regarding the proposed policy and the Council agreed the policy should include
a cold weather shut off rule.
Council consensus was reached to request staff to prepare a revised policy which includes a cold
weather shutoff exemption and identifies only two shut off periods, spring and fall.
UPDATE ON ORCHARD LANE PROJECT - POLICY ISSUE OF USE OF CHOKERS
GENERALLY
The City Manager asserted there is not enough evidence that the use of chokers has been found to
be beneficial. He noted that with the Logan project, it was removed at the resident's request. He
asked if the Council wants to test a choker system in one neighborhood to see if it is beneficial.
A discussion ensued between the Council and staff with questions being answered regarding issues
of plowing, pedestrian and bicyclist safety, increased noise and pollution generated by bus traffic
if stop signs or rumble strips are installed, effectiveness of pedestrian walkways, and use of painted
areas or vinyl panels rather than concrete islands.
The City Manager indicated, since there is not a strong unanimity, staff will move forward with the
• normal design and obtain additional information from the City of Hopkins since they use this system
on neighborhood streets.
06/03/96 _ 1 _
SiGht Triangle Obstruction
Councilmember Nichols commented on an exit from the sports and health club where the stop sign •
is not effective due to sight obstruction caused by mature trees. He suggested the business owner
be asked to remove the two trees causing the sight obstruction.
The Director of Public Services indicated staff will view this area and determine a solution.
Newton Avenue Project
Councilmember Carmody reviewed a comment she heard from a resident regarding Newton Avenue
being constructed to a heavier load standard and concern that it is being designed in this manner with
the intention it will become a thoroughfare.
The Director of Public Services reviewed the results of a traffic study which was conducted jointly
with Brooklyn Park and advised the road design is based on the level and type of traffic on this
roadway.
DISCUSSION OF COUNCIL INTEREST IN JOINT MEETING WITH BROOKLYN PARK CITY
COUNCIL
The City Manager advised the Brooklyn Park City Council is interested in a joint meeting with the
Brooklyn Center City Council.
Councilmember Nichols asked if other communities should also be invited. The City Manager
commented on the benefit of meeting with only one other Council since there will be more issues
in common.
Councilmember Hilstrom expressed an interest in a joint meeting if a topic(s) is selected for
discussion. She suggested the topic of cost of services be addressed. Councilmember Nichols
concurred and suggested an informal session with structure on the issues of discussion.
Consensus was reached to direct staff to schedule a future informal session with the Brooklyn Park
City Council and to develop a list of topics for a structured discussion.
NEXT STEPS IN BIENNIAL SALARY REVIEW
The City Manager explained the procedure involved to change Council salaries and requested input
regarding a biennial salary review. He explained the procedure established by State law.
Councilmembers discussed setting their own salary and concerns were raised with regard to budget
constraints. The City Manager advised it can be considered during budget time, but State Statute
requires the Council to vote to initiate the pay increase.
Council consensus was reached to place this item on the June 10, 1996, agenda so it can be resolved
prior to election time.
•
06/03/96 -2-
• COUNCIL ITEMS
Rainbow Foods Update
The City Manager reported the Rainbow Foods project is proceeding and they should be applying
shortly for required City permits. At that time, he suggested Rainbow Foods be asked to provide the
Council with an update. It was noted that the issue regarding the location of the municipal liquor
store is unrelated to whether Rainbow Foods proceeds.
Ash Trees Update
The City Manager advised the ash trees did not create enough starches to strengthen the stems to
support the early blooming leaves; however, they should rebud.
Association of Rental Management Tour
The City Manager reported the June 11, 1996, Association of Rental Management bus tour will
include Brookdale Ten. He asked Council to indicate to staff if they intend to participate.
Northwest Hennepin Human Services Council
With regard to the May 28, 1996, letter from Patricia Wilder, Executive Director of the Northwest
Hennepin Human Services Council, Councilmember Hilstrom clarified a staff liaison is now
representing Brooklyn Center at this meeting so she asked Mayor Kragness if she should continue
to attend. It was decided by the Council that she no longer needed to attend since a Brooklyn Center
staff liaison attends every meeting. Councilmember Hilstrom stated she will send a letter of
clarification to the Northwest Hennepin Human Services Council regarding representation of
Brooklyn Center by the staff liaison.
A brief discussion took place regarding a State grant for Brooklyn Center youth activities which is
being applied for by the Northwest Hennepin Human Services Council. Councilmember Carmody
expressed concern with supporting it and requested more information regarding this grant.
The City Manager stated he will provide additional information to the City Council.
OTHER DISCUSSION
Use of Terms
Mayor Kragness noted that at the last meeting the tern "rollerblading" was used which is a
trademark term. The term "in -line skating" should have been used instead.
Highwa y 100 Update
Councilmember Nichols reported on a meeting he attended regarding the Highway 100 Council and
the potential impact depending on the reconstruction option selected. He commented on the
importance of alerting residents in the Twin Lake triangle about this project.
Mayor Kragness reviewed the anticipated time line for the next steps to be taken and the intention
to hold neighborhood meetings.
06/03/96 _ ; _
Discussion was held regarding whether the City has a policy addressing usage of the City -owned
island.
ADJOURNMENT
A motion by Councilmember Carmody and seconded by Councilmember Nichols to adjourn the
meeting at 9:02 p.m. passed unanimously.
City Clerk Mayor
Recorded and transcribed by:
Carla Wirth
TimeSaver Off Site Secretarial
06/03/96 -4-
!J
MEMORANDUM
TO: Michael J. McCauley, City Manager
FROM: Charlie Hansen, Finance Director Cff
DATE: June 4, 1996
SUBJECT: Resolution Declaring Computer Equipment to be Surplus
Property
The City has a variety of older personal computers and printers which no longer meet City
needs. Some of these items are still in working condition and it may be possible to sell
them to a computer re- seller. Others are broken or are so obsolete that they have no resale
value. Computers contain some materials that are classified as hazardous and so they must
be properly disposed of even if they can't be sold.
A small number of companies buy used computer equipment for the purpose of reselling
it to others. Even there, computers with Intel 386 chip technology will attract little
interest. It may be necessary for us to pay to have the computers properly disposed of.
The last time we disposed of computers, the vendor accepted a truckload that included
some computers that worked and many that had to be scrapped without any money being
exchanged.
Staff will select a few items to be kept in storage. These will be a source of spare parts
for equipment we continue to use.
. its adoption: Member introduced the following resolution and moved
RESOLUTION NO.
RESOLUTION DECLARING COMPUTER EQUIPMENT TO BE SURPLUS
PROPERTY
WHEREAS, the City has older computer equipment which is technologically
obsolete and no longer meets the City's needs; and
WHEREAS, staff will seek potential buyers of the surplus equipment through
negotiated sales; and
WHEREAS, due to the limited market for old equipment and the fact that
computers are classified as hazardous waste, it may be necessary to give the equipment away or
pay for its disposal.
NOW, THEREFORE BE IT RESOLVED by the City Council of the City of
Brooklyn Center, Minnesota, as follows:
1. The list of computer equipment on file with the M.I.S. Coordinator is declared to
be surplus property.
2. The M.I.S. Coordinator is authorized to negotiate a sale with potential buyers or
discard them as best meets the City's interest.
Date Mayor
ATTEST:
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor
thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
MEMORANDUM
•
DATE: May 6, 1996
TO: Michael McCauley, City Manager
FROM: Diane Spector, Director of Public Services
SUBJECT: Resolution Declaring a Public Nuisance and Ordering the Removal of Diseased
Trees
The City Council by Resolution No. 96 -58 on March 11, 1996 approved plans and specifications
for Improvement Project No. 1996 -12, Contract 1996 -D, 1996 Diseased Tree Removal.
The attached resolution represents the official Council action required to expedite removal of the
trees most recently marked by the City tree inspector, in accordance with approved procedures.
It is anticipated that this resolution will be submitted for council consideration each meeting
during the summer and fall as new trees are marked.
•
•
Member introduced the following resolution and
moved its adoption:
• RESOLUTION NO.
RESOLUTION DECLARING A PUBLIC NUISANCE AND ORDERING THE
REMOVAL OF DISEASED TREES (ORDER NO. DST 06110196 )
WHEREAS, a Notice to Abate Nuisance and Diseased Tree Removal Agreement
has been issued to the owners of certain properties in the City of Brooklyn
Center giving the owners twenty (20) days to remove diseased trees on the
owners' property; and
WHEREAS, the City can expedite the removal of these diseased trees by
declaring them a public nuisance:
NOW, THEREFOR, BE IT RESOLVED BY THE CITY COUNCIL of the City of
Brooklyn Center, Minnesota that:
1. The diseased trees at the following addresses are hereby declared
to be a public nuisance:
TREE
PROPERTY OWNER PROPERTY ADDRESS NUMBER
---------------------- - - - - -- --------------------- -- - - - - -- -- - - - - --
• CITY OF B.C. GARDEN CITY PARK 24
ERVIN & RACHEAL DAHL 6918 QUAIL AVE N 25
2. After twenty (20) days from the date of the notice, the property
owner(s) will receive a second written notice providing five (5)
business days in which to contest the determination of the City
Council by requesting, in writing, a hearing. Said request shall
be filed with the City Clerk.
3. After five (5) days, if the property owner fails to request a
hearing, the tree(s) shall be removed by the City. All removal
costs, including legal, financing, and administrative charges,
shall be specially assessed against the property.
Date Mayor
• ATTEST:
City Clerk
RESOLUTION NO.
i
The motion for the adoption of the foregoing resolution was duly seconded by
member
and upon vote being taken thereon, the following
voted in favor thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
•
6 J
�J
MEMORANDUM
DATE: June 5, 1996
TO: Michael McCauley, City Manager
FROM: Scott Brink, City Engineery4
SUBJECT: Resolution Accepting Bid and Awarding Contract, Improvement Project Nos. 1996 -06,
07, and 08, Contract 1996 -G, Logan, James, Knox, and 57th Avenues, Street, Storm
Drainage, and Utility Improvements.
Summary Explanation
Bids for Contract 1996 -G were received on June 5, 1996. This contract consists of street,
drainage, and utility improvements for the Logan, James, Knox and 57th Avenues Area. The
bidding results are tabulated as follows:
Bid Submitted Corrected Tabulation
Northdale Construction $2,025,046.07 $2,025,046.07
Thomas and Sons Construction $2,032,900.70 $2,032,904.60
S. R. Weidema, Inc. $2,135,878.55 $2,135,678.55
Progressive Contractors $2,163,684.31 $2;163,684.30
Brown & Cris $2,231,569.58 $2,231,569.58
Ryan Contracting $1,745,423.95 $2,224,761.35
Of the six bids received, the lowest bid of $2,025,046.07 was submitted by Northdale Construction. A
lower bid submitted by Ryan Contracting was found to have a mathematical error that made their total
bid amount incorrect (several of the bid items were mistakenly not added into the total summation).
Ryan Contracting is aware of this error and they have been notified accordingly. The original
engineer's estimate was $2,150,015.
Northdale Construction has experience in performing all of the various items of work included in this
contract. Accordingly, staff recommends acceptance of the low bid and award of the contract to
Northdale Construction of Rogers, Minnesota.
Recommended City Council Action
Approve the attached resolution accepting the low bid and awarding a contract to Northdale
Construction.
• Member introduced the following resolution and moved its
adoption:
RESOLUTION NO. _
RESOLUTION ACCEPTING BID AND AWARDING CONTRACT, IMPROVEMENT
PROJECT NOS. 1996 -06, 07, AND 08, CONTRACT 1996 -G, LOGAN, JAMES, KNOX, AND
57TH AVENUES, STREET, STORM DRAINAGE, AND UTILITY IMPROVEMENTS
WHEREAS, pursuant to an advertisement for bids for Improvement Project Nos. 1996 -06,
07, and 08, bids were received, opened, and tabulated by the City Clerk and Engineer, on the 5th day of
June, 1996. Said bids were as follows:
Bid Submitted Corrected Tabulation
Northdale Construction $2,025,046.07 $2,025,046.07
Thomas and Sons Construction $ 2,032,900.70 $2,032,904.60
S. R. Weidema, Inc. $2,135,878.55 $2,135,678.55
Progressive Contractors $2,163,684.31 $2,163,684.30
Brown & Cris $2,231,569.58 $2,231,569.58
Ryan Contracting $1,745,423.95 $2,224,761.35
I
WHEREAS, it appears that Northdale Construction, Inc. of Rogers, Minnesota, is the
lowest responsible bidder.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn
Center, Minnesota that:
1. The Mayor and City Manager are hereby authorized and directed to enter into a
contract with Northdale Construction, Inc. of Rogers, Minnesota in the name of
the City of Brooklyn Center, for Improvement Project Nos. 1996 -06, 07, and 08
according to the plans and specifications therefor approved by the City Council
and on file in the office of the City Engineer, pending approval of the plans and
specifications by the Minnesota Department of Transportation, Division of State
Aid.
2. The City Clerk is hereby authorized and directed to return forthwith to all bidders
the deposits made with their bids, except that the deposit of the successful bidder
and the next lowest bidder shall be retained until a contract is signed.
3. The estimated project costs and revenues are as follows:
RESOLUTION NO.
•
COST Per Feasibility Report As Per Bid
Construction $2,150,015 $2,025,046.07
Contingency (15 %) 23 2.510 303.756.91
Subtotal $2,472,525 $2,328,796.07
Engineering (10 %) 247,250 232,880.00
Administration & Legal (3 %) 74.170 69.860.00
TOTAL COSTS $2,793,945 $2,631,536.07
REVENUES Per Feasibility Report As Per Bid
MSA Regular $1,183,910 $985,236.49
MSA Local (343,425) (108,393.00)
GO Bonds 368,715 371,005.58
Water Utility 420,410 311,305.58
Sanitary Sewer Utility 307,460 397,135.98
Storm Drainage Utility 390,070 252,360.44
Special Assessments: Street 288,975 288,975.00
Special Assessments: Drainage 177.830 252.360.44
TOTAL $2,793,945 $2,631,536.07
Date Mayor
ATTEST:
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
• and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
• MEMORANDUM
DATE: June 3, 1996
TO: Michael McCauley, City Manager
FROM: Scott Brink, City Engineer 9ffl
SUBJECT: Resolution Establishing Parking Restrictions on Logan Avenue North between 53rd
Avenue North and 57th Avenue North
On March 11, 1996, the City Council approved a resolution ordering roadway and utility
improvements that included Logan Avenue North between 53rd Avenue North and 57th Avenue North.
Plans and specifications were subsequently approved on April 8, 1996. As part of approval of the
plans and specifications, the width of Logan Avenue was established as 32 feet wide. This width
provides for parking on one side of the roadway in accordance with Mn/Dot State Aid design
standards. The width was established after comments and surveys were requested and received from
residents and property owners.
State Aid funds are intended to be utilized for the reconstruction of Logan Avenue. The
roadway has therefore been designed in accordance with State Aid standards, including a width that
allows for parking on only one side of the street. As part of final plan approval by Mn/Dot and the
release of State Aid monies to the City, a resolution establishing a parking restriction to one side of the
roadway must be provided.
Recommended Council Action
Approve the attached resolution providing for parking restrictions on Logan Avenue North between
53rd Avenue North and 57th Avenue North.
• adoption: Member introduced the following resolution and moved its
RESOLUTION NO.
RESOLUTION ESTABLISHING PARKING RESTRICTIONS ON LOGAN AVENUE
NORTH BETWEEN 53RD AVENUE NORTH AND 57TH AVENUE NORTH
WHEREAS, the City Council on March 11, 1996 by Resolution No. 96 -62 ordered
Improvement Project Nos. 1995 -06, 07, and 08, Logan, James, and Knox Avenues, Street, Utility,
and Storm Drainage Improvements; and
WHEREAS, the City Council approved the project plans and specifications on April
8, 1996; and
WHEREAS, the City intends to utilize Minnesota Department of Transportation State
Aid monies to fund a substantial amount of the project; and
WHEREAS, the design plans and specifications provide for a roadway width that
restricts arkin in accordance with standards established b the State id Division P g y A D Sion of the Minnesota
Department of Transportation; and
WHEREAS, the established width prohibits parking on one side of Logan Avenue
North between 53rd Avenue North and 57th Avenue North.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn
Center, Minnesota that:
Upon final completion of Improvement Project Nos. 1995 -06, 07, and 08, parking will
be prohibited on the west side of Logan Avenue between 53rd Avenue North and 57th Avenue North,
and posted accordingly.
Date Mayor
ATTEST:
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
MEMORANDUM
DATE: June 5, 1996
TO: Michael McCauley, City Manager
FROM: Scott Brink, City Engineer -W
SUBJECT: Resolution Establishing Improvement Project No. 1996 -15, Sanitary Sewer
Relocation at Freeway Boulevard, Approving Plans and Specifications, and
Authorizing Advertisement for Bids
For the past several years, the parcel of property located along Freeway Boulevard (Tract C, RLS
1377) has existed unoccupied (see attached plan). During this time, the City has been
approached in regards to development and potential building opportunities on this vacant parcel
of property.
One particular impediment to development of the property is that a 15 inch diameter sanitary
sewer traverses through the center of the property. The sewer was installed several decades ago
at an established location in accordance.with the right -of -way and property lines that existed at
that time. However, since the completion of 1- 94/694, the surrounding property and area has
• since been reconfigured and re- platted. Relocation of the sewer is necessary in order to
effectively develop the property. Attached is a brief feasibility report that further describes the
sewer relocation and costs. It is expected that all costs for this improvement would be funded
from the Sanitary Sewer Utility Fund at the time of construction and reimbursed by the developer
at the time of development of the site.
An Engineer's Feasibility Report has been prepared and is attached.
Easement requirements for the new alignment are being processed for filing at the time of
development plans for the site improvements.
It is recommended that the City Council approve the attached resolution establishing this project,
approve plans and specifications, and authorizing advertisement for bids.
• Member introduced the following resolution and
moved its adoption:
RESOLUTION NO.
RESOLUTION ESTABLISHING IMPROVEMENT PROJECT NO. 1996 -15,
SANITARY SEWER RELOCATION AT FREEWAY BOULEVARD, APPROVING
PLANS AND SPECIFICATIONS, AND AUTHORIZING ADVERTISEMENT FOR
BIDS
WHEREAS, the Community Development and Engineering Divisions have reported to the
City Council that it is necessary and in the best interests of the City to relocate a sanitary sewer
along Freeway Boulevard between Xerxes Avenue and Shingle Creek; and
WHEREAS, the Engineering Division has completed a preliminary estimate and feasibility
report providing for the relocation of said sanitary sewer.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn
Center, Minnesota that:
1. The following project is hereby established.
IMPROVEMENT PROJECT NO. 1996 -15
SANITARY SEWER RELOCATION AT FREEWAY BOULEVARD
2. The City Engineer has prepared plans and specifications for said improvement
project. The plans and specifications are hereby approved and ordered filed with
the City Clerk.
3. The City Clerk shall prepare and cause to be inserted in the official newspaper and
in the Construction Bulletin an advertisement for bids for the making of such
improvement in accordance with the approved plans and specifications. The
advertisement shall be published in accordance with Minnesota Statutes, shall
specify the work to be done and shall state the time and location at which bids will
be opened by the City Clerk and City Manager or their designees. Any bidder
whose responsibility is questioned during the consideration of the bid will be given
an opportunity to address the Council on issue of responsibility. No bids will be
considered unless sealed and filed with the City Clerk and accompanied by a cash
deposit, cashier's check, bid bond, or certified check payable to the City of
Brooklyn Center for 5 percent of the amount of such bid.
RESOLUTION NO.
4. The accounting for Improvement Project 1996 -15 will be done in the Sanitary
Sewer Fund.
Date Mayor
ATTEST:
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
and upon vote taken thereon, the following voted in favor thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
• City of Brooklyn Center
A great place to start. A great place to stay.
6.301 SHINGLE CREEK PKWY
BROOKLYN CENTER, MINNESOTA 55430
ENGINEERING: 569-3340
FAX: 569 -3494
ENGINEER`S FEASIBILITY REPORT
FOR
SANITARY SEWER RELOCATION AT FREEWAY BOULEVARD NEAR
XERXES AVENUE
CITY PROJECT NO. 1996 -15
OVERVIEW
This proposed project includes the relocation of approximately 1050 lineal feet of 15 inch diameter sanitary
sewer pipe. The existing location of the pipe to be relocated is through the property identified as Tract C,
RLS 1377. This property is bounded by Shingle Creek on the north, Freeway Boulevard on the south, 2400
Freeway Boulevard on the east, and 2700 Freeway Boulevard on the west.
The existing sanitary sewer was installed in 1956. At the time of installation, the sewer was located and
aligned with existing public roadways and utility easements. Since that time, the construction of I- 694/94 has
caused a reconfiguration of many of the property lines and public right -of -ways in this particular area. The
sewer is now located through the above mentioned parcel of property, and has resulted in an impediment to
potential improvement opportunities for the site. It is therefore proposed to relocate the sewer to a more
appropriate location that will continue to allow for the sewer to serve its vital public function.
PROPOSED IMPROVEMENT
The existing sewer is a 15 inch diameter concrete pipe, located at a depth of generally 15 feet below the
existing ground surface. The surface area above the pipe is undeveloped and consists of various
combinations of grass, scrub trees, and fill material. Because of the pipe's close proximity to Shingle
Creek, it is anticipated that the pipe is located in an area of generally poorer soil conditions. The pipe is
sized to provide for the conveyance of both the existing sewer flows and anticipated future flow rates.
The proposed project would consist primarily of the relocation of approximately 1050 lineal feet of 15
inch diameter sewer pipe. The pipe would be relocated from its existing location to a location along the
north side of the Freeway Boulevard right -of -way (see Figure 1). Manhole structures as needed would
also be constructed as part of the improvement. Construction of the new sewer line would commence at
an existing structure near the west side of the property and terminate at a proposed structure near the east
Feasibility Report
Freeway Blvd. Sewer Relocation Page 1
side of the property. The new sewer pipe is proposed to be constructed of 15 inch PVC pipe with
appropriate bedding materials and structural support as needed. An evaluation of the existing underlying
• soil and bedding is recommended prior to installing the PVC sewer pipe.
During construction, the existing sewer pipe would remain in service while the new pipe is being
installed. It is therefore expected that no bypass pumping will be required. Upon completion of the
project, the existing or "old" line would be capped and /or abandoned as appropriate. Restoration, such
as sidewalk replacement, driveway /roadway repair, and seeding and sodding would also be performed as
part of this project.
An evaluation of the existing easements and anticipated required easements must be completed prior to
performing the improvement. In addition, appropriate permits from the Minnesota Pollution Control
Agency (MPCA) and Metropolitan Council Environmental Services (MCES) must also be obtained prior
to commencement of construction.
Estimated Costs and Funding Considerations
Costs and Funding for Improvement No. 1996 -15
It is expected that all costs for this project would be funded from the Sanitary Sewer Utility Fund.
The estimated construction cost to abandon the existing sanitary sewer and construct the new sewer is
approximately $95,000. This cost does not include any easement acquisition costs that may be necessary.
q Y
• A tabulation and breakdown of the estimated costs is provided below:
Project Cost
Construction $95,000
Engineering (10 %) $ 9,500
Administration (2 %) $ 1,900
Legal (1 %) $ 95Q
Total Cost $107,350
Project Revenues
Sanitary Sewer Utility Fund $107,350
Total Revenues $107,350
•
Feasibility Report
Freeway Blvd. Sewer Relocation page 2
•
Recommended 1996 Project Schedule
June 10 City Council receives feasibility report, approves plans and specifications, and authorizes
advertisement for bids
July 3 Open Bids
July 8 Award Contract
Feasibility Statement
The improvements described herein are feasible under the conditions outlined and at the costs estimated
in this report.
lmdll
Scott ri
City Engineer
Reg. No. 17657
•
Feasibility Report
Freeway Blvd. Sewer Relocation Page 3
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• MEMORANDUM
DATE: April 11, 1996
TO: Michael McCauley, City Manager
FROM: Diane Spector, Director of Public Service '
SUBJECT: Resolution Establishing Funding for Replacement of the 69th Avenue Bridge
Over Shingle Creek
As a part of the 69th Avenue, Shingle Creek Parkway to Dupont Avenue project, the bridge over
Shingle Creek will be replaced. This replacement is eligible for funding from state bridge bond
funds. We have received the determination from Mn/DOT of the amount of the grant --
$167,986. This represents the cost of bridge replacement. The cost of bridge demolition and
other related site work is not eligible for bridge bond funding. The City's share of the cost, then,
is $49,359.35.
This resolution, required by Mn/DOT, states that the City agrees to pay for its share of the bridge
replacement. That share would be funded from the Local State Aid account, as established in
Resolution No. 96 -99, which accepted bids and awarded a contract, and established project costs
and revenues.
• Member introduced the following resolution and moved
its adoption:
RESOLUTION NO.
RESOLUTION ESTABLISHING FUNDING FOR REPLACEMENT OF THE 69TH
AVENUE BRIDGE OVER SHINGLE CREEK
WHEREAS, the City of Brooklyn Center has applied to the Commissioner of
Transportation for a grant from the Minnesota State Transportation Fund for the reconstruction
of bridge No.27A33 over Shingle Creek; and
WHEREAS, the amount of the grant has been determined to be $167,986.00 by
reason of the lowest responsible bid.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center, Minnesota that the City of Brooklyn Center does hereby affirm that any cost of
the bridge in excess of the grant will be appropriated from the funds available to the City, and that
any grant monies appropriated for the bridge but not required, based on the final estimate, shall
be returned to the Minnesota State Transportation Fund.
Date Mayor
ATTEST:
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor
thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
•
Amended (
3[ City of Brooklyn Center
The following companies /persons have applied for City licenses as noted. Each company /person has
fulfilled the requirements of the City Ordinance governing respective licenses and submitted appropriate
applications and paid proper fees.
Licenses to be approved by the City Council on June 10, 1996:
GARBAGE AND REFUSE COLLECTION SYSTEMS
Browning Ferris Industries 9813 Flying Cloud Drive
Darling & Co. P. O. Box 12785, New Brighton
The Mengelkoch Co. 119 NE 14th Street
Randy's Sanitation, Inc. P. O. Box 169, Delano
Walz Bros. Sanitation, Inc. P. O. Box 627
Woodlake Sanitation Service 9813 Flying Cloud Drive
MECHANICAL SYSTEMS
United Heating and A/C 1295 Hackamore Road
RENTAL DWELLINGS
Initial:
Lang- Nelson Associates Brookwood Estates, 6201 Lilac Drive N.
Lang- Nelson Associates Brookwood Manor, 6125 Lilac Drive N.
HCM Investments 5351 Irving Ave. N.
Frank Mayers 1425 55th Ave. N.
John Schwarz 5401 63rd Ave. N.
Renewal:
Jay Nelson Battenberg 5235 Drew Ave. N.
Steve Loechler 5736 Logan Ave. N.
ACR Homes, Inc. 7110 Riverdale Road
Richard and Sharon Krawiecki 5209 Xerxes Ave. N.
Anna Gullord 2309 54th Ave. N.
General Approval: a�,�
Sharon Knutson, City Clerk
• To: Michael J. McCauley, City Manager
From: Clay Larson, Building Official MEMORANDUM
Subject: Explanation of Chapter 3 Ordinance Change
Date: June 4, 1996
The change in the Building Ordinance (Chapter 3)
is proposed so that the language will be the same
as that in the Model Adoptive Ordinance provided
in the State Building Code (SBC). When the 1994
Edition of the Uniform Building Code was adopted
last year, some sections of the SBC were
renumbered and retitled. Section A reflects those
changes.
Sections B and C adopt optional sections of the
SBC, which we have adopted in the past, but in
some cases were retitled or renumbered. An
example of an optional SBC section would be Rule
1306 Special Fire Protection Systems with Option
8. Option 8 (as compared to Option 8a) has a
lower square foot threshold to require the
installation of fire sprinklers. No new sections have
been proposed for adoption.
■
4
CITY OF BROOKLYN CENTER
Notice is hereby given that a public hearing will be held on th day. of une ` L996, at 7 p.m. or
as soon thereafter as the matter may be heard at the City Hall, 6301 Shingle Creek Parkway, to
consider an amendment to Chapter 3 of the Brooklyn Center Code of Ordinances regarding the
Minnesota State Building Code.
Auxiliary aids for handicapped persons are available upon request at least 96 hours in advance.
Please notify the personnel coordinator at 569 -3303 to make arrangements.
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 3 OF THE CITY
ORDINANCES REGARDING THE MINNESOTA STATE
BUILDING CODE
THE CITY COUNCIL OF THE CITY OF BROOKLYN CENTER DOES ORDAIN AS
FOLLOWS:
Section 1. Section 3 -101 of the City Ordinances of the City of Brooklyn Center is hereby
amended in the following manner:
i Section 3 -101 Building Code. The Minnesota State Building Code, established pursuant
to [MIST. Stat. 16B.59 to 16B.73] Minnesota Statutes, Sections 168.59 to 16B.75 one copy of which
is on file in the office of the city clerk, is hereby adopted as the building code for the City of
Brooklyn Center. Such code is hereby incorporated in this ordinance as completely as if set out in
full.
A. The following chapters [are adopted by reference as part of the 1990 Minnesota State
Building Code.] of the 1994 Minnesota State Building Code area adopted and incorporated as part
of the building; code for the City of Brooklyn Center:
[1. Chapter 1300 - Code Administration
2. Chapter 1301 - Certification and Continuing Education of Building Officials
1 1302 - Building Construction and State Agency Construction Rules
4. Chapter 1305 - Adoption of the 1988 Uniform Building Code by Reference
The 1987 ANSI A 17.1 Code for Elevators, and Related Devices is an amendment to
Chapter 51 of the UBC and no longer found in SBC Rule 1320.
• a. Required Provisions - UBC Appendix Chapter 35 Sound Transmission Control
ORDINANCE NO.
5. Chapter 1315 - Electrical Code
6. Chapter 1325 - Solar Energy Systems
7. Chapter 1330 - Technical Requirements for Fallout Shelters
8. Chapter 1335 - Floodproofing Regulations (when required)
9. Chapter 1340 - Facilities for the Handicapped
10. Chapter 1346 - Minnesota Uniform Mechanical Code 1990 Edition
11. Chapter 1350 - Manufactured Home Rules
12. Chapter 1355 - Plumbing Code - Administrative Rule 4715
13. Chapter 1360 - Prefabricated Structures
14. Chapter 1365 - Variation of.Snow Loads
15. Chapter 1370 - Model Energy Code - Administrative Rule 7670
16. Chapter 1305.0150 Subpart 2
a. UBC Appendix Chapters 1, 12, Division 1, 26, 38, 55 and 70
17. Chapter 1305.6905 special fire suppression systems with option 3808(c)8.
18. Chapter 1310 - Building Security
19. Chapter 1335 - Floodproofing Regulations, Parts 1335.0200 to 1335.3100, and FPR
Sections 200.2 to 1405.3]
1. 1300 - Minnesota Building Code
2. 1301 - BuildinQ Official Certification
2. 1302 - State Building Construction Approvals
4. 1305 - Adoption of the 1994 Uniform Building Code including Appendix Chapters
a. 3, Division I. Detention and Correctional Facilities
ORDINANCE NO.
•
b. 12 Division II Sound Transmission Control
c. 29. Minimum Plumbing, Fixtures
5. 1307 - Elevators and Related Devices
6. 1315 - Adoption of the 1993 National Electrical Code
7. 1325 - Solar Energy Systems
8. 1330 - Fallout Shelters
9. 1335 - Floodproofing Regulations
10. 1340 - Facilities for the Handicapped
11. 1346 - Adoption of the 1991 Uniform Mechanical Code
12. 1350 - Manufactured Homes
• 113. 1360 - Prefabricated Homes
14. 1365 - Snow Loads
15. 1370 - Snow Shelters
16. 4715 - Minnesota Plumbing Code
17. 7670 Minnesota Energy Code
B. The following optional appendix chapters of the 1994 Uniform Building Code are herebv
adopted and incorporated as part of the building code for the City of Brooklyn Center:
1. 3. Division III. 1992. One- and Two - Family Dwelling Code
2. 15, Reroofing
3. 19, Exposed Residential Concrete
4. 31. Division IL Membrane Structures
L. 33. Excavation and Grading
ORDINANCE NO.
•
C. The following_ optional chapters of Minnesota Rules are hereby adopted and incorporated as
part of the building code for the City of Brooklyn Center:
1. 1306, Special Fire Protection Systems, with option 8
2. 1310. Building Security
3. 1335 Floodproofing regulations parts 1335 0600 to 1335 1200
Section 2. This ordinance shall be effective after adoption and thirty days following its legal
publication.
Adopted this day of , 1996.
Mayor
ATTEST:
City Clerk
•
City of Brooklyn Center
1 ?2z
Memorandum
To: Michael J. McCauley, City Manager
City of Brooklyn Center Mayor and Councilmembers
FROM: Brooklyn Center Human Rights & Resources Commission
DATE: May 30, 1996
SUBJECT: City of Brooklyn Center Bias /Hate Crime Response Plan
Recently the League of Minnesota Human Rights Commission sent information to police chiefs
throughout the State of Minnesota offering information and training in understanding,
reporting, and countering hate and bias crimes. Our community has been fortunate to date
because we have experienced very few reported hate crimes. However, it would be naive to
think that the status quo will exist permanently. Maintaining a state of readiness is crucial to
effectively respond to such incidents. We believe the Chief of Police and the Brooklyn Center
Police Department have the skills and commitment to effectively investigate and solve such
crimes. Equally important, however, is the establishment and maintenance of a system to
respond to the needs of the victim(s) of such crimes.
• To compliment the efforts of the Brooklyn Center Police Department and to develop a state of
P P
readiness to support hate crime victims, we propose the attached Bias /Hate Crime Response
Plan for the City of Brooklyn Center. We seek approval of the City Council. We have
reviewed this matter with our Chief of Police. This plan shows that the Brooklyn Center
Human Rights and Resources Commission will develop a listing of community resources
throughout our schools, churches, businesses, and human services, agencies to help in
response if a bias /hate crime occurs within our community.
The Brooklyn Center Human Rights and Resources Commission recommends that the City
Council approve this plan at the June 10, 1996, City Council meeting.
If you have any questions prior to the Council meeting. feel free to contact Wayde Lerbs Chair
of the Human Rights
and Resources o es Commission.
•
• 6/96
City of Brooklyn Center
BIAS /HATE CUME RESPONSE PLAN
Purpose
To establish a local response to bias /hate crimes and to join with the League of Minnesota
Human Rights Commission (LMHRC) in establishing a state -wide response mechanism to
counter hate and bias crimes. The Brooklyn Center Human Rights and Resources Commission
will not investigate such crimes, but will provide or coordinate support to victims of such
crimes.
The Commission seeks:
• City Council approval of the Plan.
• Support from City Manager on bias response.
• A commitment from the Brooklyn Center Police Department that the Commission will
be notified as soon as possible after a confirmed bias /hate crime complaint. Contact is
to be made through the Commission's staff liaison.
• The establishment of a community network, that can be activated to promptly support
victims of bias /hate crimes.
• • To raise awareness of this issue within the community.
In response to a bias /hate crime, the Commission will do the following:
1) Immediate Response.
Upon receiving notice of an incident an assigned Commission member or appointed
representative will call the victim(s) and try to set up an interview face to face. Be
prepared to conduct the interview over the phone at this time if victim is reluctant to
meet. Initiate network response.
2) Initiate Network Response.
• Contact the City Manager to inform him/her of the incident and response.
• Contact the State Project Coordinator of the LMHRC, to seek support and insure
that the Minnesota Department of Human Rights is notified.
• Identify if the affected area is participating in a neighborhood watch program.
Crime watch coordinator would contact the neighborhood watch block captain. The
goal would be to have one of the victim's neighbors attend the interview, thus
adding a familiar face to the process.
• • A selected Commission member or appointed representative, along with other
appropriate network representatives, will conduct an interview when requested.
-1-
• The Commission and network representatives will send letters to the media, conduct
• interviews with local cable channel, and plan/conduct community-wide response
when appropriate, after consultation with the victim(s).
• Initiate follow -up contact. Follow -up contact should be made within one week, in
person or by phone. Check on any recurrences, other problems, and offer continued
support.
• Subsequent follow -up within one month (if appropriate).
• The Commission and network representatives involved shall meet as necessary,
review the process of response and take action or make changes.
�) Review Response.
• The Commission shall review the overall process.
• The Commission shall send letters of appreciation to the network representatives
involved.
• The Commission shall share the response with the City Manager and Police Chief
and provide a summary report.
INTERVIEW QUESTIONS
These questions are meant to be a guide. The interview panel may wish to add or change
• these questions.
• What happened?
• Was this the first incident or have there been others?
• Were children involved?
• Were you satisfied with the police response?
• Is there anything we can do to help you?
• What can we do together to prevent future recurrences?
• Is there anyone that you would like to contact you, or that we could contact for you?
• inform the victim(s) that the Commission will contact the LMHRC and the Citv
Manager to report the incident.
The Commission member should exchange phone numbers, again offer any assistance, and
explain future follow -up contacts.
Inform the person that there is help available through Hennepin County. This help may cover
physical damage or counseling. Contact victim- witness representative of Hennepin County.
•
City of Brooklyn Center
BIAS /HATE CRI RESPONSE PLAN
NETWORK PARTNERS 6/96
•
Organization Contact Telephone
City of City Manager 569 -3300
Brooklyn Center Michael J. McCauley 569 -3300 (TDD)
League of Minnesota Mort Ryweck 374 -5580
Human Rights Commission
Brooklyn Center Police Chief Scott Kline 569 -3300
Department
Family and. Children Service Mary Magnuson 560 -4412
Northwest Branch Director
Osseo School District 279 Sharon Mortrud 391 -7005
Brooklyn Center Dist. 286
Anoka- Hennepin School Carla Swensen 422 -5500
District 11 Director of Personnel
Robbinsdale School District Gwen Martinson 533 -3133
281 Director of Special Services
Brooklyn Center Staff and Nancy Gohman, Staff 569 -3300
Mayor Liaison
Myrna Kragness, Mayor 561 -7442
North Hennepin Chamber of Marilyn Slifka 424 -6744
Commerce
MN. Dept. of Human 296 -5663
Rights
First Call for Help United Way 335 -5000
B C Ministerial Association
Northwest Hennepin Human Patricia Wilder 493 -2802
Services Council
North Hennepin Community John Dawson 424 -0939
College
Pastoral Care Team Rev. Greg Bodin 520 -5627
North Memorial Hospital on -call 24 -hour service
• Gay &Lesbian Action Action Council 822 -0127
Help Line 822 -8661
CITY OF BROOKLYN CENTER HUMAN RIGHTS & RESOURCES COMMISSION
• PROCEDURES FOR HANDLING COMPLAINTS
1. INITIATION OF COMPLAINTS
a. Complaints may be filed at any HRRC meeting, by contacting the City Manager's
Office, or by contacting any member of the HRRC. Whenever a complaint is
received the
Chair of the
Commission should be contacted as soon as possible.
b. All complaints will be handled by the Commission in a confidential manner, unless
written permission to release information is obtained from the complainant.
2. PROCESSING OF COMPLAINT
a. The Chair of the Commission shall name one commissioner to monitor each
complaint, assign a case number, and complete the top section of the HRRC
Referral Form.
b. The monitor shall ensure that the complainant has a copy of the HRRC Complaint
Form and may offer to assist the complainant in completing the form, if appropriate.
c. The monitor should describe the role of the Commission in the complaint process as
well as the roles of the North Hennepin Mediation Program and the Minnesota
Department of Human Rights.
d. The monitor shall present the complaint to the Commission at its. next meeting for
determination of the appropriate response.
i
3. DETERMINATION PROCESS
a. The Commission shall make a determination regarding the appropriate disposition of
the complaint based on the following factors:
1. Did the alleged action occur within the City limits of Brooklyn Center?
2. Did the alleged action take place within the past 366 days?
3. Does the complaint involve an alleged violation of the Minnesota Human Rights
Act? Is the complainant a member of a protected class?
b. Complaints shall be referred by the Commission as follows:
1. To another Human Rights Commission or appropriate agency if the alleged act
did not occur in Brooklyn Center.
2. To the North Hennepin Mediation Program or other mediation service if the
alleged act does not seem to be a violation of the Minnesota Human Rights Act.
3. To the Minnesota Department of Human Rights if the incident is an alleged
violation of the Minnesota Human Rights Act and has occurred within the last
365 days.
4. To the City of Brooklyn Center Human Rights & Resources Commission if the
respondent named in the case is a City Official, City staff member, or a City
Department.
•
-4-
�. RECORDING AND FOLLOW -UP OF COMPLAINTS
• a. Monitor should follow -up within a month to ensure that the referral was completed.
b. Monitor should follow -up within a reasonable time to see if was resolved.
c. The HRRC shall maintain a file of all complaints received and related information.
d. A statistical summary of all complaints received should be included in the HRRC
Annual Report, including category of complaint, where referred and whether
resolved.
CITY OF BROOKLYN CENTER HUMAN RIGHTS & RESOURCES COMMISSION
PROCEDURES FOR MAKING REFERRALS TO OTHER AGENCIES
1. REFERRALS TO THE MN DEPARTMENT OF HUMAN RIGHTS (MDHR)
a. Be aware that the complaint must be filed within 365 days of the occurrence of the
incident. No extensions can be made.
b. To contact the MDHR call (612) 296 -5663 and ask for the intake staff.
c. Describe the complaint and the MDHR will send a questionnaire to the complainant.
d. The monitor may serve as advocate to help complainant in the process.
e. MDHR staff will draft the charge if it is warrented. In order to process a complaint
the complainant must sign and notarize the charge within the 365 day limit.
i f. The Commission monitor may call the MDHR to find out the status of the case and,
ultimately, the resolution.
2. REFERRALS TO THE NORTH HENNEPIN MEDIATION PROGRAM (NHMP)
a. There are no time limits
is for film, a complaint with the NHMP.
b. NHMP priT=ily serves residents for Northwest Hennepin County.
c. No fees are charged for mediation services, except in post divorce mediation.
d. Call NHMP at 561 -0033 and ask for case development staff. They will need the
basic information about the complainant and a brief description of the dispute.
3. REFERRALS TO THE CITY OF BROOKLYN CENTER
a. Call the City Manager's Office at (612) 569 -3300.
b. The City Manager will direct appropriate resources to the investigation.
c. The Commission shall be informed of the status and the final disposition of any
complaint under provisions of all applicable state laws.
•
-5-
• ....
uma� h , Rsaee emrssion
ax lout ar
Your Name
Address
Home Telephone Work Telephone (optional)
Charged Parry's Name
Address
•
Telephone Number
Nature of the Complaint (Please be as complete as possible. Include date(s), time(s), location(s) and any wimess(es).
Complaints alleging a violation of the Minnesota Human Rights act must be filed with the
Minnesota Department of Human Rights within 365 days of the alleged incident.
•
-6-
CITY OF BROOKLYN CENTER HUMAN RIGHTS & RESOURCES COMMISSION
• COMPLAINT REFERRAL FORM
Date of Complaint: HRRC Case Number:
Commission Monitor: Phone:
HUMAN RIGHTS & RESOURCES COMMISSION DETERMINATION AND REFERRAL
Date of Commission Determination:
Commission Determination:
Date of Referral: Referred to:
Contact Person: Phone:
Follow up, if any:
RESOLUTION
Resolution:
Date of Resolution:
Comments:
•
(Please attach copy of on .-inal complaint form.)
-7-
MEMORANDUM
TO: Michael J. McCauley, City Manager
FROM: Charlie Hansen, Finance Director C N
DATE: June 5, 1996
SUBJECT: Comprehensive Annual Financial Report for the Year
Ended December 31, 1995
Representatives of the City's auditors, Deloitte & Touche LLP, will be at the June 10,
1996 City Council meeting to present the financial reports and the results of the annual
audit. Included in the agenda packet are the following reports:
Comprehensive Annual Financial Report
Schedule of Federal Financial Assistance
Auditor's Letter to the City Council
• Auditor's Management Letter
Responses to the Auditor's Management Letter
•
COMPREHENSIVE
ANNUAL
FINANCIAL REPORT
of the
CITY OF BROOKLYN CENTER, MINNESOTA
1 For The Year Ended December 31, 1995
MICHAEL J. MCCAULEY CITY MANAGER
Prepared by
' THE DEPARTMENT OF FINANCE
Charles R. Hansen, Director
(Member of Government Finance Officers
Association of the United States and Canada)
City of Brooklyn Center
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Year Ended December 31, 1995
' TABLE OF CONTENTS
Exhibit Page
Number Number
Title Page
I. INTRODUCTORY SECTION
Table of Contents i - v
City Officials 1
Organization Chart 2
City Manager's Letter 3
Finance Director's Letter 4 - 12
Certificate of Achievement 13
II. FINANCIAL SECTION
1 Independent Auditors' Report 14
A. General Purpose Financial Statements
(Combined Statements - Overview):
' Combined Balance Sheet - All Fund Types and
Account Groups 1 16 & 17
Combined Statement of Revenues, Expenditures
and Changes in Fund Balances - All Governmental
' Fund Types 2 18
Combined Statement of Revenues, Expenditures and
Changes in Fund Balances - Budget And Actual -
General, Special Revenue and Annually Budgeted
Capital Projects Funds 3 19
Combined Statement of Revenues, Expenses and
Changes in Retained Earnings - Proprietary
Fund Types 4 20
' Combined Statement of Cash Flows -
Proprietary Fund Types 5 21
Notes to Financial Statements 22 - 49
1 i
City of Brooklyn Center
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Year Ended December 31, 1995
TABLE OF CONTENTS
Statement/ ,
Schedule Page
Number Number
B. Combining, Individual Fund and Account Group
Financial Statements and Schedules:
General Fund:
Comparative Balance Sheet A -1 51
Comparative Statement of Revenues, ,
Expenditures and Changes in Fund
Balance - Budget and Actual A -2 52
Schedule of Revenues & Other Financing
Sources - Budget and Actual S -1 53 - 54
Schedule of Expenditures - Budget and Actual S -2 55 - 59 ,
Special Revenue Funds:
Combining Balance Sheet B -1 61
Combining Statement of Revenues, ,
Expenditures and Changes in Fund
Balances - Budget and Actual B -2 62 - 63
Debt Service Funds:
Combining Balance Sheet C -1 65 ,
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances C -2 66 '
Capital Projects Funds:
Combining Balance Sheet D -1 68
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances D -2 69
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Housing and Redevelopment Authority Fund D -3 70
Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Economic Development Authority Fund D -4 71
Project- Length Schedule of Construction
Projects - Capital Improvements Fund S -3 72 ,
Project- Length Schedule of Construction Projects
Municipal State Aid Construction Fund S -4 73
ii
City of Brooklyn Center
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Year Ended December 31, 1995
TABLE OF CONTENTS
.Statement/
Schedule Page
Number Number
Project - Length Schedule of Construction Projects
- Special Assessment Construction Fund S -5 74
Enterprise Funds:
Combining Balance Sheet E -1 76 & 77
Combining Statement of Revenues, Expenses and
Changes in Retained Earnings E -2 78 & 79
Combining Statement of Cash Flows E -3 80 & 81
Comparative Statement of Revenues, Expenses
and Changes in Retained Earnings Municipal
Liquor Fund E -4 82
Comparative Statement of Revenues, Expenses
and Changes in Retained Earnings - Golf
Course Fund E -5 83
Comparative Statement of Revenues, Expenses
and Changes in Retained Earnings - Earle
Brown Heritage Center Fund E -6 84
Comparative Statement of Revenues Expenses
enses
and Changes in Retained Earnings - Recycling
and Refuse Fund E -7 85
' Comparative Statement of Revenues, Expenses
and Changes in Retained Earnings - Water
' Utility Fund E -8 86
Comparative Statement of Revenues, Expenses
and Changes in Retained Earnings - Sanitary
Sewer Fund E -9 87
Comparative Statement of Revenues, Expenses
and Changes in Retained Earnings - Storm
Drainage Fund E -10 88
Internal Service Funds:
Combining Balance Sheet F -1 90
Combining Statement of Revenues, Expenses
and Changes in Retained Earnings F -2 91
Combining Statement of Cash Flows F -3 92
iii
City of Brooklyn Center
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Year Ended December 31, 1995
TABLE OF CONTENTS
Statement/
Schedule Page
Number Number
Agency Funds:
Statement of Assets Changes in is Liabilities
g
- Employee Deferred Compensation Fund G 94
General Fixed Asset Account Group:
Schedule of Changes in General Fixed Assets
by Source S -6 96 ,
Schedule of General Fixed Assets
By Function and Activity S -7 97
Schedule of Changes in General Fixed Assets '
By Function and Activity S -8 98
General Long -Term Debt Account Group:
Comparative Statement of General
Long -Term Debt H 100
Summary of Debt Service Requirements
to Maturity I 101
III. STATISTICAL SECTION Table Page
Number Number ,
General Governmental Expenditures by Function 1 103
General Governmental Revenues and Other ,
Financing Sources by Source 2 104
Tax Levies and Tax Collections 3 105
Assessed Value and Estimated Market Value of All
Taxable Property 4 106
Direct and Overlapping Tax Rates and Tax Levies 5 107.
Special Assessment Billings and Collections 6 108
Ratio of Net Bonded Debt to Assessed Value and
Net Bonded Debt Per Capita 7 109
Computation of Legal Debt Margin 8 110
Computation of Direct and Overlapping Debt 9 111
Ratio of Annual Debt Service Expenditures for
General Bonded Debt to Total General Fund
Expenditures 10 112
iv '
City of Brooklyn Center
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Year Ended December 31, 1995
TABLE OF CONTENTS
Table Page
Number Number
' Schedule of Revenue Bond Coverage 11 113
Property Value, Construction and Bank Deposits 12 114
1 Principal Taxpayers 13 115
Schedule of Insurance Coverage 14 116 -117
' Demographic Statistics 15 118
' Miscellaneous Statistical Facts 16 119 -120
V
City of Brooklyn Center
' CITY OFFICIALS
For the Year Ended December 31 1995
' ELECTED OFFICIALS
' Term of Office Term Expires
Mayor Myrna Kragness Four Years 12/31/98
' Councilmember Kristen Mann Four Years 12/31/96
Councilmember Kathleen Carmody Four Years 12/31/98
Councilmember Debra Hilstrom Four Years 12/31/98
' Councilmember Elect Charles Nichols Four Years 12/31/96
APPOINTED OFFICIALS
City Manager Michael J. McCauley
City Clerk Sharon Knutson
City Treasurer Charles R. Hansen
City Attorney Kennedy & Graven
City Prosecutor Carson & Clelland
' Department Heads:
Community Development Brad Hoffman
Financial Services Charles R. Hansen
Fire /Emergency Preparedness Ronald Boman
' Police Scott Kline
Public Works Diane Spector
' Assessing Stephen Baker
Asst. City Manager /Personnel Coordinator Nancy Gohman
City Engineer Scott Brink
Civil Defense Coordinator Ronald Boman
Fire Marshall Ronald Boman
Health Officer Duane Orn, M.D.
' Liquor Stores Gerald Olson
Public Works Superintendent Dave Peterson
Recreation Arnold Mavis
-1-
City of Brooklyn Center Organization
ELECTORATE
City Council Advisory
Commissions
i
i
Administration
N Purchasing
i City Attorney -- - - City Manager Human Resources
Elections
Licenses
City Clerk
PUBLIC SERVICES
FIRE DEPARTMENT POLICE DEPARTMENT FINANCIAL SERVICES COMMUNITY
-Fire Prevention - Patrol -Accounting DEVELOPMENT
- Engineering - Investigation
- Street Mntce -Fire Supression -Audit - Assessing
- Sanitary Sewer - Emergency Preparedness -Crime Prevention - Utility Billing - Inspections
- Community Programs
Risk Management
- Central Garage - Support Services g L-EBHC EDA/HRA
-Gov't B s - Management Information Services ing
-Storm Sewer - Dispatch - Liquor Stores
Water Dept nning
-Park Mntce
- Recreation Programs
- Community Center
-Golf Course
City of Brooklyn Center
A great place to start. A great place to stay.
' June 10 1996
HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
CITY OF BROOKLYN CENTER
' I hereby ransmit the Comprehensive Annual Financial Report of the
Y P P
City of Brooklyn Center for the fiscal year ended December 31,
1995. Minnesota Statutes and City Charter, Section 7.12, require
that the financial statements of the City of Brooklyn Center be
audited by the State Auditor or a certified public accountant
selected by the City Council. This requirement has been complied
with by the engagement of the firm of Deloitte and Touche LLP and
their report is included in the financial section of this report.
' This report has been prepared following the guidelines recommended
by the Government Finance Officers Association of the United States
and Canada. The Government Finance Officers Association awards
Certificates of Achievement for Excellence in Financial Reporting
to those governments whose Comprehensive Annual Financial Reports
are judged to conform substantially with high standards of public
' financial reporting, including generally accepted accounting
principles promulgated by the Governmental Accounting Standards
Board. Our financial reports for the past twelve years have
received this award. It is my belief that the accompanying report
1 meets program standards, and it will be submitted to the Government
Finance Officers Association for review. -
' Res jct ully submitted,
' Michael J auley
City Manag
' 6301 Shingle Creek Pkwy, Brooklyn Center, MN 55430 -2199 • Cit y Hall & TDD Number (612) 569 -3300
Recreation and Community Center Phone & TDD Number (612) 569 -3400 • FAX (612) 569 -3494
' An Affirmative Action /Equal Opportunities Employer
ME City of Brooklyn Center
A great place to start. A great place to stay.
' June 10, 1996
Mr. Michael J. McCauley
' City Manager
City of Brooklyn Center
Dear Mr. McCauley:
The comprehensive annual financial report of the City of Brooklyn_
Center for the fiscal year ended December '31, 1995, is hereby
submitted. Responsibility for both the accuracy of the data, and
the completeness and fairness of the presentation, including all
' disclosures, rests with the City. To the best of _our knowledge and
belief, the enclosed data are accurate in all material respects and
are reported in a manner designed to present fairly the financial
position, results of operations, and cash flows of the various
' funds and account groups of the City. All disclosures necessary to
enable the reader to gain an understanding of the government's
financial activities have been,included.
The comprehensive annual financial report is presented in three
sections: introductory, financial, and statistical. Included in
' the introductory section is this transmittal letter, the
government's organizational chart and a list of principal
officials. The financial section includes the general purpose
financial statements and the combining and individual fund and
account "group financial statements and schedules, as well as the
independent auditors' report on the financial statements and
schedules. The statistical section includes selected financial and
demographic information, generally presented on a multi year basis.
The City is required to undergo an annual. single audit in
' conformity with the provisions of the Single Audit Act of 1984 and
U.B. Office of Management and Budget Circular A -128, "Audits of
State and Local Governments ". Information related to this single
audit, including the _schedule of federal financial assistance,
findings and questioned costs, and independent auditors' reports on
the internal control structure and compliance with applicable laws
and regulations, is issued as a separate report.
REPORTING ENTITY
The financial reporting entity includes all funds and account
groups of the primary government (i.e_, the City of Brooklyn Center
as legally defined), as well as all of its component units.
' Component units are legally separate entities for which the primary
government is financially accountable.
' 6301 Shingle Creek Pkwy, Brooklyn Center, MN 55430 -2199 • Cit y Hall & TDD Number (612) 569 -3300
Recreation and Community Center Phone & TDD Number (612) 569 -3400 • FAX (612) 569 -3494
' An Affirmative Action/ Equal Opportunities Employer
Blended component units, although Legally separate entities, are, '
in substance, part of the primary government's operations and are
included as part of the primary government. Accordingly, Economic
Development Authority and Housing and Redevelopment Authority are ,
reported as capital projects funds of the City of Brooklyn Center.
The City provides a full range of municipal services including
public safety (police and fire), streets, sanitation, social
services, culture.- recreation, public improvements, planning and
zoning, and general administrative services The City also
operates three off -sale liquor stores, a public water and sewer '
utility, a golf course, and a convention center known as the Earle
Brown Heritage Center.
ECONOMIC CONDITION AND OUTLOOK
The City of Brooklyn Center is a northern suburb of the '
Minneapolis /St. Paul metropolitan area, lying adjacent to the City
of Minneapolis. The City is wholly within Hennepin County and
encompasses an area of approximately 8 5 square miles. The '
Mississippi River forms the City's eastern boundary.
The City experienced its most rapid growth from 1950 to 1970 when '
the City's population grew from 4,300 to its peak of 35,173. The
1990 Census count for the City is 28,887, a 7.5% decline from the
1980 Census. The 1994 population as estimated by the Metropolitan
Council, is 28,484. In contrast to the decline in population '
(which is due almost entirely to fewer persons per household), the
number of housing units has'generally continued to increase from
10,493 in 1970 to 11,035 in 1980 and 11,704 in 1990. The numbers '
dropped slightly in 1994 to 11,.467 housing units. This was due to
the removal of some units by the City in accordance with a
preplanned redevelopment effort. '
Major transportation routes in and through the City, including
Interstate 94 and 694, and State Highways 100 and 252, have
provided a continued impetus for development of a strong commercial '
tax base in the City.
Commercial and industrial property comprises 57.4% of the City's '
taxable net tax capacity. There are five major shopping centers
located in the City in addition to a large number of retail
establishments including K -Mart, Kohl's Department Store, Toys R
Us, Jerry's New Market and Builders Square._ The largest commercial
property in the City is Brookdale Mall, a 1,000,000 square -foot
regional shopping center anchored by Daytons, Sears, Penny's and
Mervyn's of California. Brookdale Square, a 125,000 square -foot ,
strip center plus an 8- screen theater is occupied by Circuit City,
Drug Emporium and Office Depot The remaining three major retail
shopping centers include Shingle Creek Center, a 157,000 square- '
foot three building center anchored by Target; Westbrook Mall, an
88,000 square -foot center anchored by Dayton's Home Store; and
Brookview Plaza, a 70,000 square -foot center anchored by Best Buy. '
_5_
' In 1994, Evergreen Homes, a senior citizens development of 90 units
with an estimated construction cost of $2,500,000 was completed.
In addition, Brookdale Mall completed a $500,000 renovation project
in 1994.
Building activity in 1995 included the construction of the 60 -unit
Comfort Inn Hotel (28,000 square -feet) and Fuddruckers Restaurant
(10,000 square- feet). In Brookdale Mall, Mervyn's of California
renovated the former Carson Pirie Scott store at an estimated cost
of $4,000,000.
MAJOR EVENTS OF 1995
The City public works garage completed an extensive remodeling
project in 1995 at a cost of $1.7 million. The garage houses the
City's street, park, vehicle maintenance and public utilities
operations. Funding for the project is from the Capital
Improvements, Water and Sewer funds.
' Other projects in 1995 include a park and ride facility on the
corner of I -694 and Brooklyn Boulevard completed in cooperation
with Metropolitan Council Transit Operations.
The City is in the process of completing several comprehensive
street and utility improvements for the City. These improvements
' were funded by general obligation bonds sold during 1994 and 1995
and include the Special Assessments Construction Fund and Storm
Drainage Fund.
FINANCIAL INFORMATION
Management of the City is responsible for establishing and
maintaining an internal control structure designed to ensure that
the assets of the City are protected from loss, theft or misuse and
to ensure that adequate accounting data are compiled to allow for
' the preparation of financial statements in conformity with
generally accepted accounting principles. The internal control
structure is designed to provide reasonable, but not absolute,
assurance that these objectives are met. The concept of reasonable
assurance recognizes that: (1) the cost of a control should not
exceed the benefits likely to be derived; and (2) the valuation of
' costs and benefits requires estimates and judgments by management.
In addition, the City maintains budgetary controls. The objective
of these budgetary controls is to ensure compliance with legal
provisions embodied in the annual budget appropriation approved by
the City's governing body. Activities of the general fund, special
revenue funds and certain capital projects funds are included in
the annual appropriated budget. Project- length financial plans are
adopted for the remaining capital projects funds. The level of
budgetary control (that is, the level at which expenditures cannot
' legally exceed the appropriated amount) is established by
' -6-
department for the General Fund and at the aggregate fund level for '
all other overnmental funds that adopt annual budgets.
g P g
Appropriations lapse at year end and generally are not
reappropriated as part of the following year's budget. '
As demonstrated by the statements and schedules included in the
financial section of this report, the City continues to meet its
responsibility for sound financial management.
GENERAL FUND '
The following schedule presents a summary of general fund budgeted
revenues for 1996, and actual revenues for the fiscal year ended '
December 31, 1995, compared to 1994.
i
General Fund Revenues & Other Financing Sources 1995
Increase
1996 1995 1994 - Decrease '
BUDGET ACTUAL ACTUAL From 1994
---- - - - - -- ---- - - - - -- ---- - - - - -- --- - - - - --
Taxes $6,355,958 $5,946,363 $5,703,773 $ 242,590 '
License & permits 348,850 318,202 317,620 582
Intergovernmental
revenue 3,540,018 3,543,009 3,443,247 99,762 '
Charges for
services 886,068 822,530 825,959 -3,429
Court fines 144,000 178,263 113,573 64,690
Misc. revenues 258,000 271,509 241,570 29,939
Other financing
sources 100,000 100,000 100,000 -
TOTAL $11,632,894 $11,179,876 $10,745,742 $ 434,134
Revenues and other financing sources for the General Fund totaled
$11,179,876 in 1995, an increase of $434,134 from the previous
year. From the table above, it is apparent that the major sources
of revenue available for funding of general governmental functions
are taxes and intergovernmental revenue, which when combined,
provide 85% of the total revenues. The principal sources of '
intergovernmental aid to the City are homestead and agricultural
credit aid of $1,336,593 and local government aid of $1,799,076.
The following schedule presents a summary of general fund budgeted ,
expenditures for 1996, and actual expenditures for the fiscal year
ended December 31, 1995, compared to 1994.
I
- 7 - '
General Fund Expenditures 1995
Increase
1996 1995 1994 - Decrease
BUDGET ACTUAL ACTUAL From 1994
General Govt $1,825,246 $1,831,045 $1,692,268 $ 138,777
Public Safety 5,049,179 4,598,618 4,409,490 189,128
Public Works 1,545,021 1,363,244 1,230,565 132,679
Community Sery 78,547 41,146 41,495 -349
Parks & Recr 2,450,915 2,226,121 2,055,479 170,642
Economic
Development 228,000 209,576 199,982 9,594
Non - departmental _ -- 455,986 - -- 289,747 - -- 312,779 - _23
TOTAL $11,632,894 $10,559,497 $9,942,058 $617,439
Expenditures for the General Fund totaled $10,559,497 in 1995, an
overall increase of 6.2% when compared to 1994. The increase is
reflective of the 3.0% wage increase granted to all employees
except for Police Union personnel who received 3.2% in 1995.
General government expenditures increased primarily due to the
costs associated with the city manager recruitment. Increased
expenditures in the public safety area were due primarily to the
addition of new police personnel approved in the 1995 budget.
r
GENERAL FUND BALANCE
The fund balance increased by $620,379 or 11.9% in 1995. The ending
fund balance of $5,834,792 is the equivalent of six months of
expenditures for the 1996 budget. Property taxes and inter-
governmental revenue represent 85% of the budgeted general fund
revenue for 1996. The State of Minnesota has structured city
finances so most of these revenues are received in the second half
' of the fiscal year. Minnesota cities typically receive as little
as 10% of their total revenues in the first six months of the year.
In recognition of this fact, a portion of the fund balance is being
designated for working capital.
ENTERPRISE OPERATIONS
The City's enterprise operations are comprised of seven separate
and distinctive activities: Liquor stores, Golf Course, Earle
Brown Heritage Center, Recycling, Water utility, Sanitary Sewer
' utility, and Storm Drainage utility.
The liquor operation is composed of three retail stores. Two
stores are owned and one is leased.
Centerbrook Golf Course began operating in 1988 and recorded
operating profits from 1990 through 1993. Profitability is
-8-
expected to return in 1996. Green fees have been increasing each
year to keep pace with inflation.
The Earle Brown Heritage Center is a pioneer farmstead which has
been historically preserved and restored as a modern multipurpose
facility. Its convention center can host conferences, trade shows,
and concerts seating 1,000 people in either banquet or theater
style. The Inn on the Farm is a bed and breakfast with ten rooms
available. Earle's, a unique special occasion restaurant, is also
located at the Inn on the Farm. Several of the barns have been
restored as unique office settings which have found a niche in the
market. The City's policy for this enterprise is to set fees and
user charges at a level which allows the operations to break -even
excluding depreciation on contributed assets.
The dwindling supply of landfill space for the disposal of garbage
has become a major concern in Minnesota. State and county mandated
goals for the diversion of garbage to recycling programs took
effect in 1989. In response, the City opened a Recycling and
Refuse Fund as an enterprise fund. So far it is operating a
recycling program. Expansion into garbage collection will take
place when there is clear advantage to be achieved by it. Goals
for the recycling program are being met.
The Water and Sanitary Sewer utilities are largely developed and
already reach all parts of the City. Rates for both water and
sanitary sewer are reviewed annually and increased as needed to
cover inflation and the need for new capital outlays. Three- '
fourths of the sewer operating expenses are fees paid to the
Metropolitan Council Environmental Services for sewage treatment.
Planned rate increases should be sufficient to keep them both
profitable.
During the 1980s, the State of Minnesota passed legislation that
requires cities to take greater responsibility for controlling
storm water runoff. In response to this, the City created a Storm
Drainage Utility Fund. Its fee structure is based upon the amount
of water discharged into the storm sewer system.
INTERNAL SERVICE FUNDS
The Central Garage Fund was established to own and maintain all
operating equipment of the City. At present, the fund maintains
some 160 pieces of rolling and non - rolling stock equipment with a
net book value of $1,984,748. Equipment maintenance, repair, fuel,
and replacement costs are provided from rental rates which the
Central Garage Fund charges City operating departments for the use
of the equipment.
The Public Employees Retirement Fund was established to provide
certain health care benefits for City employees who retire before
age 65. In 1995, the liability estimate was refined to reflect
changes to the status of the program. As a result, the liability
- 9 - I
increased $781,205 leaving a fund balance of $91,578 at December
31, 1995.
AGENCY FUND
The Deferred Compensation Agency Fund accounts for the I.C.M.A.
Retirement Corporation plan with a market share value totaling
$3,174,761 for City employee plan members at year end.
DEBT ADMINISTRATION
At December 31, 1995, the City had nine debt issues outstanding.
These issues include $2,455,000 of general obligation state aid
street bonds, $1,705,000 of special assessment debt with government
commitment, $1,830,000 of general obligation revenue bonds and
$18,055,000 of general obligation tax increment bonds. The City
maintained its A -1 rating from Moody's Investors Service.
The City issued $780,000 of special assessment bonds in 1995 to
provide construction proceeds for various improvement projects in
the City. The City also issued $4,560,000 in general obligation
tax increment bonds to finance various redevelopment projects
within the City.
CASH MANAGEMENT
The Finance Department keeps abreast of current trends and
procedures for cash management and forecasting so as to ensure
efficient and profitable use of the City's cash resources. Cash is
invested only in investments authorized by Minnesota Statutes
Chapter 475. The yield on investments ranged from a high of 8.2
percent to a low of 4.3 percent. Interest earned during 1995
amounted to $2,071,364 compared to $1,857,203 during 1994. The
City adopted a written investment policy in 1990. The policy's
objectives are to minimize credit and market risk, provide needed
liquidity, and maintain a competitive yield on the portfolio.
All deposits were either insured by federal depository insurance or
collateralized. Investment securities are held in a custody
arrangement with a bank trust department. All investments are
listed in the lowest credit risk category, Category 1. Cash
balances for all funds of the City are maintained on a combined
basis and invested, to the extent possible, in short -term
securities. Earnings from securities are allocated to the various
funds in proportion to their relative cash book balances. In the
recent past, the City has not needed to use any short -term debt and
does not anticipate such a need in the future.
The City has not purchased any collateralized mortgage obligations,
derivatives, or interest only strip investments. our practice is
to hold invesents to maturity. The only reason to sell prior to
- 10 -
1
maturity is an unforeseen cash flow need. In the past three years, '
there has been only one occasion where an investment was sold prior
to maturity. Of the City's portfolio as of December 31, 1995, 33%
matures within 1 year, another 21% in the second year, 26% in the
third year, 7% in the fourth year, and the last 13% in the fifth
through the eighth years.
RISK MANAGEMENT
The City insures all significant risk. A schedule of such
insurance is included in the Statistical Section.
INDEPENDENT AUDIT
The City Charter and State Statutes require the Council to provide
for an audit of the financial transactions of the City. Deloitte
& Touche LLP has been retained for that purpose and their
unqualified opinion has been included in this report. ,
CERTIFICATE OF ACHIEVEMENT
The Government Finance Officers Association of the United States-
and Canada (GFOA) awarded a Certificate of Achievement for
Excellence in Financial Reporting to the City of Brooklyn Center
for its comprehensive annual financial report for the fiscal year
ended December 31, 1994.
In order to be awarded a Certificate of Achievement for Excellence
in Financial Reporting, a governmental unit must publish an easily
readable and efficiently organized comprehensive annual financial
report, whose contents conform to program standards. Such reports
must satisfy both generally accepted accounting principles and
applicable legal requirements.
A Certificate of Achievement is valid for a period of one year
only. We believe our current report continues to conform to
Certificate of Achievement Program requirements, and we are
submitting it to GFOA to determine its eligibility for another
certificate.
- 11 -
ACKNOWLEDGEMENTS
We want to express our appreciation to the Finance Department staff
for the assistance provided during the audit. We also wish to
express our appreciation to the City Manager and the Mayor and
members of the City Council for their continued interest and
support in planning and conducting the financial operations of the
City in a responsible and progressive manner.
Respectfully submitted,
Charles R. Hansen
Direct r of Finance
Timothy R. Johnson
Assistant Director of Finance
- 12 -
Certif icate o f
Achievement
for Exc
in Financial
Rep ortin g
Presented to
City of Brook Center, . 1
Minnesota
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31 1994
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
QNC
OFTHE U NITED STATES't y
w = AND '; N
g i � President '
CDRPDRATiDN �J
Y� Q�GJ
Executive Director
1
1
Deloifte &
Touche LL
1 400 One Financial Plaza Telephone: (612) 397 -4000
/\ 120 South Sixth Street Facsimile: (612) 397 -4450
Minneapolis, Minnesota 55402 -1844
1 INDEPENDENT AUDITORS' REPORT
1 The Honorable Mayor and Members
of the City Council of the
1 City of Brooklyn Center, Minnesota
We have audited the accompanying general purpose financial statements of the City of Brooklyn Center,
Minnesota (the City) as of December 31, 1995 and for the year then ended, listed in Section IIA of the
foregoing Table of Contents. These general purpose financial statements are the responsibility of the
City's management. Our responsibility is to express an opinion on these general purpose financial
statements based on our audit.
We conducted our audit in accordance with enerall accepted auditing standards and Government
g Y P g
Auditing Standards, issued by the Comptroller General of the United States. Those standards require that
1 we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the general purpose financial statements. An audit also
1 includes assessing the accounting principles used and significant estimates made by management, as well
as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable
basis for our opinion.
1 In our opinion, such general purpose financial statements present fairly, in all material respects, the
financial position of the City of Brooklyn Center, Minnesota at December 31, 1995 and the results of its
1 operations and cash flows of its proprietary fund types for the year then ended in conformity with
generally accepted accounting principles.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial
statements taken as a whole. The accompanying combining and individual fund and account group
financial statements and schedules listed in the foregoing Table of Contents, which are also the
responsibility of the City's management, are presented for purposes of additional analysis and are not a
1 required part of the general purpose financial statements of the City. Such financial statements and
schedules have been subjected to the auditing procedures applied in our audit of the general purpose
financial statements and, in our opinion, are fairly stated in all material respects when considered in
' relation to the general purpose financial statements taken as a whole.
In accordance with Government Auditing Standards, we have also issued a report dated April 15, 1996 on
' our consideration of the City of Brooklyn Center's internal control structure and a report dated April 15,
1996 on its compliance with laws and regulations.
r
i . Gc�
1 April 15, 1996
Deloittebuche
Tohmatsu
1 International
' City of Brooklyn Center, Minnesota
GENERAL PURPOSE FINANCIAL STATEMENTS
' The general purpose financial statements are intended to provide a
financial overview of municipal operations. These reports are at
' a summary level and include that data needed to control and analyze
current operations to determine compliance with legal and budgetary
limitations and to assist in the financial planning process.
i
1
1
' - 15 -
City of Brooklyn Center EXHIBIT 1
All Fund Types and Account Groups
COMBINED BALANCE SHEET (Continued next page)
December 31, 1995
Fiduciary Totals
Governmental Fund Types Proprietary Fund Types Fund Types Account Groups (Memorandum Only)
General General
Special Debt Capital Internal Fixed Long -Term December 31,
General Revenue Service Projects Enterprise Service Agency Assets Debt 1995 1994
ASSETS AND OTHER DEBITS
Cash and cash equivalents (Note 2) $615,176 $5,411 $450,390 $1,116,024 $1,037,573 - $433,816 $3,658,392 $2,336,919
Investments (Note 2) 5,660,356 50,571 1,579,090 10,430,686 8,333,420 4,054,588 30,108,711 24,780,499
Receivables:
Accounts 41,955 364 30,984 1,166,134 13,569 1,253,006 1,365,679
Delinquent taxes (Note IL) 282,251 936 12,158 295,345 247,644
Special assessments:
Oi Deferred 12,691 465,750 905,638 131,422 1,515,501 1,546,406
r Delinquent 654 7,757 57,978 3,148 69,537 58,838
Due from other funds (Note 8) 862,831 240,707 1,887,677 2,991,215 3,224,156
Due from other governments 18,399 236,106 1,465,341 611,594 2,331,440 2,996,512
Inventories and supplies (Note 1 H) 356,589 10,045 366,634 346,449
Prepaid expenses 143,211 143,211 143,157
Advances to other funds (Note 8) 105,074 1,890,741 1,995,815 2,007,127
Restricted investments (Note 11) 4,180,920 1,000,000 5,180,920 5,182,719
Restricted receivables
473,344
Investments for deferred compensation
plan - at market (Note 12) $3,174,761 3,174,761 2,635,726
Property, plant and equipment (Note 3) 39,081,292 4,190,101 514,085,155 57,356,548 53,093,491
Less accumulated depreciation (8,861,698) (2,205,353) (11,067,051) (10,166,380)
Amount available in Debt Service Funds $6,451,107 6,451,107 5,688,104
Amount to be provided for General Long -
Term Debt 15,763,893 15,763,893 12,011,896
Total Assets and Other Debits S7,586,042 $305,797 $6,925,550 $18,797,227 $42,002,685 $6,496,768 $3,174,761 $14,085,155 $22,215,000 $121,588,985 $107,952,286
(See notes to financial statements)
City of Brooklyn Center Exhibit 1
All Fund Types and Account Groups
COMBINED BALANCE SHEET (Continued from prior page)
December 31, 1995
Fiduciary Totals
Governmental Fund Types Proprietary Fund Types Fund Types Account Groups Memorandum Only
General General
Special Debt Capital Internal Fixed long -Term December 31,
LIABILITIES, EQUITY AND OTHER CREDITS General Revenue Service Projects Enterprise Service Agency Assets Debt 1995 1994
Liabilities
Accounts payable $245,582 $1,373 $8,866 5277,528 $103,362 $636,711 $757,202
Contracts payable 347,132 952,564 1,299,696 127,485
Due to other governments 17,785 17,785 142,105
Due to other funds (Note 8) 1.344,983 1,050.477 595,755 2,991,215 3,224,156
Accrued salaries and wages 134,652 4,140 37,763 3,837 180,392 150,373
Accrued vacation 8 sick pay (Note 1J) 563,171 21.970 52,459 23,725 661,325 614,893
Accrued health insurance 987,081 987,081 205,876
Accrued interest payable 37,760 37,760 37,760
Advances from other funds (Note 8) 698,143 1,297,672 1,995,815 2,007,127
Deferred revenue 790,060 13,345 $474,443 2,432,115 3,709,963 3,835,336
Liabilities payable from restricted assets 54,710
State aid street bonds payable (Note 5) 52,455,000 2,455,000 2,605,000
Special assessment debt with government
commitment (Note 5) 1,705,000 1,705,000 1
Tax increment bonds payable (Note 5) 18,055,000 18,055,000 14,085,000
Revenue bonds payable (Note 5) 1,830,000 1,830,000 1,830,000
Deferred compensation funds held for
participants (Note 12)
V $3,174,761 3,174,767 2,635.726
1 Total Liabilities 1,751,250 2,057,844 474,443 3,864,700 5,081,501 1,118,005 3,174,761 22,215,000 39,737,504 33,322,749
i
Equity and Other Credits
Contributed capital (Note 6) 20 997,801 3,858,406 24,856,207 25,302,015
Investment in general fixed assets $14,085,155 14,085,155 12,985,809
Retained earnings'
Reserved
Debt Service 198.315 198,315 90,625
Special assessments 134,570 - 134,570 65,476
Unreserved 15,590,498 1, 520,357 17,110, 855 15, 837,009
Fund Balances (Deficits)
Reserved
Debt service 6,451,107 6.451,107 5,688,104
Bond proceeds 3,477,619 3,477,619
. Dedicated housing account (Note 11) 1,000,000 1,000,000 1,000,000
Advances to other funds 105,074 - 1,890.741 1,995,815 2,007,127
Unexpended appropriations 223,951
Unreserved
Designated
Working capital 5,276,757 5,276,757 5,052,687
Unexpended appropriations 109,750 109,750 56,652
Undesignated 343,211 (1,752,047) 8,564,167 7,155,331 6,320,082
Total Equity and Other Credits 5,834,792 (1,752,047) 6,451,107 14,932,527 36,921,184 5,378,763 14,085,155 81,851,481 74,629,537
Total Liabilities, Equity 8 Other Credits 57,586,042 5305,797 56,925,550 $18,797,227 542,002,685 56,496,768 $3,174,761 574,085,155 $22,215,000 $121,588,985 5107,952,286
(See notes to financial statements)
City of Brooklyn Center EXHIBIT
All Governmental Fund Types
COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS)
For the Year Ended December 31, 1995
Totals
Special Debt Capital Memorandum Only
Revenues General Revenue Service Projects 1995 1994
Taxes and special assessments $5,946,363 $1,766,376 $351,890 $653,623 $8,718,252 $8,053,17
Licenses and permits 318,202 318,202 317,62
Intergovernmental 3,543,009 264,641 1,342,397 5,150,047 4,350,181
Charges for services 822,530 6,264 828,794 844,37
Court fines 178,263 178,263 113,57.
Investment earnings 256,304 3,114 253,540 702,273 1,215,231 1,177,27
Miscellaneous 15,205 16,820 32,025 50,730
Total Revenues 11,079,876 2,040,395 605,430 2,715,113 16,440,814 14,906,921
Expenditures
Current:
General government 1,831,045 1,831,045 1,692,261'
Public safety 4,598,618 4,598,618 4,409,490
Public works 1,363,244 1,363,244 1,230,565
Community services 41,146 41,146 41,491
Parks and recreation 2,226,121 14,386 2,240,507 2,074,63
Economic development 209,576 44,025 522,931 776,532 1,001,991
Non - departmental 289,747 289,747 312,77
Capital outlay 3 3,493,127 1,732,86
Debt service:
Principal retirement 825,000 825,000 780,000
Interest and fiscal charges 78,277 1,077,985 92,563 1,248,825 1,272,97
Total Expenditures 10,559,497 136,688 1,902,985 4,108,621 16,707,791 14,549,061
Excess or Deficiency( -) of Revenues Over Expenditures 520,379 1,903,707 (1,297,555) (1,393,508) (266,977) 357,85
Other Financing Sources or Uses( -)
Proceeds from sale of bonds 468,833 4,815,920 5,284,753 828,513
Operating transfers in 100,000 1,591,725 408,736 2,100,461 2,673,99
Operating transfers out (1,549,641) (450,820) (2,000,461) (2,698,83
Total Other Financing Sources or Uses( -) 100,000 (1,549,641) 2,060,558 4,773,836 5,384,753 80 1
35 1 log
Excess or Deficiency( -) of Revenues and Other
Sources Over Expenditures and Other Uses 620,379 354,066 763,003 3,380,328 5,117,776 1,161,527
Fund Balances (Deficits) January 1 5,214,413 (2,106,113) 5,688,104 11,552,199 20,348.603 19,845,15
Equity Transfers Out (658,078)
Fund Balances (Deficits) December 31 $5,834,792 ($1,752,047) $6,451,107 $14,932,527 $25,466,379 $20,348,60
(See notes to financial statements)
18
EXHIBIT 3
City of Brooklyn Center
General, Special Revenue and Annually Budgeted Capital Projects Funds
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Year Ended December 31, 1995
Annually Budgeted
General Fund Special Revenue Funds Capital Projects Funds
Actual Over Actual Over Actual Over
Under( -) Under( -) Under( -)
Budget Actual Budget Budget Actual Budget Budget Actual Budget
Revenues
Taxes and special assessments $6,398,165 $5,946,363 ($451,802) $1,408,724 $1,766,376 $357,652 $291,527 $290,151 ($1,376)
Licenses and permits 296,400 318,202 21,802
Intergovernmental 3,489,876 3,543,009 53,133 253,334 264,641 11,307 18,304 18,304
Charges for services 897,732 822,530 (75,202) 12,000 6,264 (5,736)
Court fines 112,000 178,263 66,263'
Investment earnings 186,000 256,304 70,304 1,000 3,114 2,114 62,500 142,218 79,718
Miscellaneous 14,000 15,205 1,205 23,500 12,845 (10,655)
Total Revenues 11,394,173 11,079,876 (314,297) 1,675,058 2,040,395 365,337 395,831 463,518 67,687
Expenditures
General government 1,966,016 1,831,045 (134,971)
Public safety 4,862,748 4,598,618 (264,130)
1 Public works 1,560,386 1,363,244 (197,142)
F Community services 41,146 41,146
,D Parks and recreation 2,401,651 2,226,121 (175,530) 30,000 14,386 (15,614)
Economic development 209,625 209,576 (49) 42,824 44,025 1,201 4,694,445 1,023,194 (3,671,251)
Non - departmental 405,351 289,747 (115,604)
Interest and fiscal charges 98,000 78,277 (19,723)
Total Expenditures 11,446,923 10,559,497 (887,426) 170,824 136,688 (34,136) 4,694,445 1,023,194 (3,671,251)
Excess or Deficiency( -) of Revenues
Over Expenditures (52,750) 520,379 573,129 1,504,234 1,903,707 399,473 (4,298,614) (559,676) 3,738,938
I
I
Other Financing Sources or Uses( -)
Sale of bonds 4,045,280 4,045,280
Operating transfers in 100,000 100,000 390,308 401,379 11,071
Operating transfers out (1,538,334) (1,549,641) (11,307) (136,974) (136,738) 236
Total Other Financing Sources or Uses( -) 100,000 100,000 0 (1,538,334) (1,549,641) (11,307) 4,298,614 4,309,921 11,307
i
I
Excess or Deficiency( -) of Revenues and Other
Sources Over Expenditures and Other Uses 47,250 620,379 573,129 (34,100) 354,066 388,166 0 3,750,245 3,750,245
Fund Balances (Deficits) January 1 5,214,413 5,214,413 (2,106,113) (2,106,113) 2,216,176 2,216,176
Fund Balances (Deficits) December 31 $5,261,663 $5,834,792 $573,129 ($2,140,213) ($1,752,047) $388,166 $2,216,176 $5,966,421 $3,750,245
(See notes to financial statements)
City of Brooklyn Center EXHIBIT 4 '
Proprietary Fund Types
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN RETAINED EARNINGS
For the Year Ended December 31, 1995
Internal Totals
Enterprise Service (Memorandum Only)
Operating Revenues Funds Funds 1995 1994
Sales and user fees $9,715,806 $1,197,750 $10,913,556 $10,279,208
Cost of sales 2,421,192 2,421,192 2,413,423
Net Operating Revenues 7,294,614 1,197,750 8,492,364 7,865,785
Operating Expenses
Personal services 2,416,138 997,787 3,413,925 2,523,883
Supplies 285,394 204,439 489,833 462,039
Other services 2,626,706 51,702 2,678,408 2,469,419
Insurance 79,363 27,067 106,430 123,104
Utilities 344,069 344,069 343,677
Rent 86,718 86,718 69,858
Depreciation 744,394 353,413 1,097,807 1,039,710
Total Operating
Expenses 6,582,782 1,634,408 8,217,190 7,031,690
Operating Income (Loss) 711,832 (436,658) 275,174 834,095
Nonoperatinq Revenues or Expenses ( -)
Investment. earnings 609,594 246,539 856,133 679,933 '
Special assessments (for service
: hookups and delinquencies) p q s) 14,194 14,194 16,776
Other revenue 7,584 7,584 2,652
Loss on disposal of fixed assets (2,375) (2,375) (13,999)
Interest and fiscal agent fees (192,851) (192,851) (123,465)
Total Net Nonoperating 436,146 246,539 682,685 561,897
Income (Loss) Before Operating Transfers 1,147,978 (190,119) 957,859 1,395,992 '
Operating Transfers In 124,842
Operating Transfers Out (100,000) (100,000) (100,000)
Net Income (Loss) 1,047,978 (190,119) 857,859 1,420,834
Depreciation on contributed assets that
reduces contributed capital 336,822 255,949 592,771 613,790
Retained Earnings January 1 14,538,583 1,454,527 15,993,110 14,522,265
Equity Transfer from Contributed Capital q y al 55 320
p
Equity Transfer In (Out) (619,099)
Retained Earnings December 31 $15,923,383 $1,520,357 $17,443,740 $15,993,110
(See notes to financial statements)
- 20
City of Brooklyn Center EXHIBIT 5
Proprietary Fund Types
COMBINED STATEMENT OF CASH FLOWS
For the Year Ended December 31, 1995
Internal Totals
Enterprise Service (Memorandum Only)
Cash flows from operating activities: Funds Funds 1995 1994
' Operating income (loss) $711,832 ($436,658) $275,174 $832,136
Adjustments to reconcile operating income (loss) to
net cash provided by operating actvities:
Depreciation 744,394 353,413 1,097,807 1,039,710
Changes in assets and liabilities:
Receivables 537,351 (10,542) 526,809 (1,182,064)
Inventories (28,014) 7,829 (20,185) (26,659)
' Prepaid expenses (54) (54) 10,185
Payables 791,755 87,611 879,366 49,876
Accrued expenses 9,502 2,898 12,400 16,251
Accrued interest payable 37,760
Accrued health insurance liability 781,205 781,205 (10,668)
Other nonoperating income 21,778 21,778 18,929
Net cash provided by operating activities 2,788,544 785,756 3,574,300 785,456
_Cash flows from noncapital financing activities:
Proceeds from borrowings on advance from other funds 11,500 11,500 153,726
Proceeds from borrowings on due to other funds 206,550 206,550
Principal payments on advance from other funds (22,813) (22,813) (20,960)
Interest paid on advance from other funds (70,273) (70,273)
Interest paid on due to other funds (31,653) (31,653) (93,257)
Equity transfer to Central Garage Fund (402,911)
' Operating transfers in 124,842
Operating transfers out (100,000) (100,000) (100,000)
Net cash provided by (used for) noncapital financing activities (6,689) (6,689) (338,560)
Cash flows from capital and related financing activities:
Proceeds from bond sale 1,830,000
Capital contributions 146,963 146,963 1,060,989
Acquisition and construction of capital assets (2,998,831) (384,390) (3,383,221) (2,733,962)
Interest paid on revenue bonds (90,925) (90,925) (30,208)
' Net cash provided by (used for) capital and related
financing activities (2,942,793) (384,390) (3,327,183) 126,819
Cash flows from investing activities:
' Investments purchased (6,526,420) (3,511,005) (10,037,425) (3,594,112)
Investments sold or matured 6,205,733 3,019,373 9,225,106 2,683,324
Interest on investments 609,594 246,539 856,133 679,933
Net cash provided by (used for) investing activities 288,907 (245,093) 43,814 (230,855)
Net increase in cash and cash equivalents 127,969 156,273 284,242 342,860
' Cash and cash equivalents at beginning of year 909,604 277,545 1,187,149 844,289
Cash and cash equivalents at end of year $1,037,573 $433,818 $1,471,391 $1,187,149
NONCASH FINANCING, CAPITAL, AND INVESTING ACTIVITIES
Gain (loss) on disposal of fixed assets ($2,375) - ($2,375) ($656)
Gain (loss) resulting from transfer of fixed assets
to the Central Garage Fund ($10,885)
Contribution of fixed assets from other funds - - - $216,188
Fixed Assets transferred to other funds - - - $240,349
' (See notes to financial statements)
- 21 -
City of Brooklyn Center ,
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31 1995 ,
Note 1: Summary of Significant Accounting Policies ,
The City of Brooklyn Center, Minnesota (City) was formed and
operated pursuant to applicable Minnesota laws and statutes.
The governing body consists of a five- member City Council '
elected at large to serve four -year staggered terms.
A. Reporting Entity '
The City includes all funds, organizations, institutions,
agencies, departments and offices that are not legally '
separate from such. Component units are legally separate
organizations for which the elected officials of the City are
financially accountable and are included within the general
purpose financial statements of the City because of the '
significance of their operational or financial relationships
with the City.
BLENDED COMPONENT.UNITS: ,
Blended component units, although legally separate entities, ,
are, in substance, part of the government's operations and so
data from these units are combined with data of the primary
government.
Economic Development Authority (EDA) and Housing and '
Redevelopment Authority (HRA) in and for the City of Brooklyn
Center:
The governing boards are the City Council. The Council
reviews and approves EDA and HRA tax levies, and the City
provides major community development financing for EDA and HRA ,
activities. Debts issued for EDA and HRA activities are City
general obligations. Although the EDA and HRA are legally
separate from the City, they are reported as if they were part '
of the City because their sole purpose is carry out certain
redevelopment projects for the City. Complete financial
statements for the EDA and HRA may be obtained at the City
offices located at 6301 Shingle Creek Parkway, Brooklyn
Center, Minnesota 55430.
RELATED ORGANIZATIONS: ,
The Brooklyn Center Fire Department Relief Association
(Association):
The Association is organized as a nonprofit organization,
legally separate from the City, by its members to provide
-22-
' Note 1: Summary of Significant Accounting Policies (continued)
A. Reporting Entity (continued)
r pension and other benefits to such members in accordance with
Minnesota Statutes. Its board of directors is appointed by
' the membership of the Association and not by the City Council
and the Association issues their own set of financial
statements. All funding is conducted in accordance with
applicable Minnesota Statutes, whereby state aids flow to the
Association, tax levies are determined by the Association, and
are only reviewed by the City and the Association pays
benefits directly to its members. The Association may certify
tax levies to Hennepin County directly if the City does not
carry out this function. Because the Association is fiscally
independent of the City, the financial statements of the
Association have not been included within the City's reporting
entity. (See Note 15 for disclosures relating to the pension
plan operated by the Association.) The City's portion of the
costs of the Association's pension benefits are included in
' the General Fund under public safety.
JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS:
' The City has several agreements with governmental and other
entities which provide reduced costs, better service, and
' additional benefits to the participants. These programs,
which the City participates in, are listed below and amounts
recorded within the current year financial statements are
disclosed.
Local Government Information Systems Association ( Logis):
' This consortium of approximately 20 government entities
provides computerized data processing and support services to
its members. Logis is legally separate; the City does not
appoint a voting majority of the Board, and; the Consortium is
' fiscally independent of the City. The total amount recorded
within the 1995 financial statements of the City was $238,178
for services provided which is allocated to the various funds
' based on applications. Complete financial statements may be
obtained at the LOGIS offices located at 2700 Freeway
Boulevard, Suite 300, Brooklyn Center, Minnesota 55430.
' Logis Insurance Group:
' This group provides cooperative purchasing of health and life
insurance benefits for approximately 45 government entities.
The total amount recorded within the 1995 financial statements
of the City was $414,933 for services provided.
-23-
Note 1: Summary of Significant Accounting Policies (continued) ,
B. Fund Accounting
The accounts of the City are organized on the basis of funds '
and account groups, each of which is considered a separate
accounting entity. The operations of each fund are accounted '
for with a separate set of self- balancing accounts that
comprise its assets, liabilities, fund equity, revenues, and
expenditures, or expenses, as appropriate. Government
resources are allocated to and accounted for in individual
funds based upon the purposes for which they are to be spent
and the means by which spending activities are controlled.
The various funds are grouped, in the financial statements in ,
this report, into seven generic fund types and three broad
fund categories as follows:
GOVERNMENTAL FUNDS:
General Fund - The General Fund is the general operating fund
of the City. It is used to account for all financial
resources except those required to be accounted for in another
fund.
Special Revenue Funds - Special Revenue Funds are used to '
account for the proceeds of certain specific revenue sources
that are legally restricted to expenditures for specified
purposes. ,
Debt Service Funds - Debt Service Funds are used to account
for the accumulation of resources for, and the payment of, ,
general long -term debt principal, interest and related costs.
Capital Projects Funds - Capital Projects Funds are used to
account for financial resources to be used for the acquisition
or construction of major capital facilities, other than those
financed by proprietary funds.
PROPRIETARY FUNDS:
Enterprise Funds - Enterprise Funds are used to account for ,
operations that are financed and operated in a manner similar
to private business enterprises - where the intent is that the
costs (expenses, including depreciation) of providing goods or '
services to the general public on a continuing basis be
financed or recovered primarily through user charges.
Internal Service Funds - Internal Service Funds are used to
account for the financing of goods or services provided by one
department to other departments of the City on a cost
reimbursement basis. '
-24-
' Note 1: Summary of Significant Accounting Policies (continued)
B. Fund Accounting (continued)
FIDUCIARY FUNDS:
Agency Funds - Agency Funds are used to account for assets
held by the City as an agent for others.
C. Fixed Assets and Long -Term Liabilities
The accounting and reporting of fixed assets and long -term
liabilities associated with a fund are determined by its
' measurement focus. All governmental funds are accounted for
on a spending or "financial flow" measurement, which means
that only current assets and current liabilities are generally
included on their balance sheets. Their reported fund balance
is considered a measure of "available spendable resources."
Governmental fund operating statements present increases
(revenues and other financing sources) and decreases
' (expenditures and other financing uses) in net current assets.
Accordingly, they are said to present a summary of sources and
uses of "available spendable resources" during a period.
' Fixed assets used in governmental fund type operations are
accounted for in the General Fixed Assets Account Group,
' rather than in the governmental funds. Public domain general
fixed assets 'consisting of certain improvements other than
buildings, including roads, curbs and gutters, streets and
sidewalks, drainage systems, and lighting systems have been
' excluded from general fixed assets, as such items are
immovable and of value only to the City. No depreciation has
been provided on general fixed assets.
' All fixed assets are valued at historical cost or estimated
historical cost if historical cost is unavailable. Donated
' fixed assets are valued at their estimated market value as of
the date donated.
The fixed assets of the proprietary funds are depreciated
' using the straight -line method over the estimated useful lives
of the assets. The estimated useful lives are as follows:
Water & Sewer Mains & Lines 100 years
Buildings and Structures 20 -40 years
Water Wells and Storage Tanks 15 -50 years
' Sewer Lift Stations 15 -40 years
Machinery and Equipment 5 -20 years
Furniture and Fixtures 5 -20 years
' Public Utility assets financed by special assessments are
recorded as contributions.
-25-
r
Note 1: Summary f Si nificant Accounting Policies continued
Y g g (continued)
C. Fixed Assets and Long -Term Liabilities (continued)
Long -term liabilities expected to be financed from ,
governmental funds are accounted for in the General Long -Term
Debt Account Group, not in the governmental funds.
All proprietary funds are accounted for on a flow of economic
resources measurement focus. With this measurement focus, all
assets and all liabilities associated with the operations of '
these funds are included on the balance sheet. Fund equity
(i.e., net total assets) is segregated into contributed
capital and retained earnings components. Proprietary
fund -type operating statements present increases (e.g.,
revenues) and decreases (e.g., expenses) in net total assets.
D. Basis of Accounting
Governmental funds and agency funds are accounted for using
g Y ,
the modified accrual basis of accounting. Their revenues are
recognized when they become measurable and available.
Available means collectible within the current period or soon
enough thereafter to be used to pay liabilities of the current '
period.
Major revenues that are susceptible to accrual include taxes,
special assessments, intergovernmental revenues, charges for '
services, and investment earnings. Major revenues that are
not susceptible to accrual include licenses and permits, fees
and miscellaneous revenues; such revenues are recorded only as ,
received because they are not measurable until collected.
Interest on special assessments is recognized as revenue when
due, net of delinquencies. '
Expenditures are generally recognized under the modified
accrual basis of accounting when the related fund liability is '
incurred, except for principal and interest on general
long -term debt which is recognized when due.
All proprietary funds are accounted for using the accrual ,
basis of accounting. Their revenues are recognized when they
are earned, and expenses are recognized when they are
incurred. Unbilled Water and Sewer fund utility service
receivables are recorded at ear end. The city applies all
Y Y PP
applicable Financial Accounting Standards Board (FASB)
pronouncements issued prior to November 30 1989 in accounting
P P g
for its proprietary operations.
E. Budgets and Budgetary Accounting
The City follows these procedures establishing the budgetary
data reflected in the financial statements:
-26-
' Note 1: Summary of Significant Accounting Policies (continued)
E. Budgets and Budgetary Accounting (continued)
' 1. In August, the City Manager submits to the City Council
proposed operating budgets for the fiscal year commencing the
following January. The operating budgets include expenditures
and the means of financing them.
2. The County mails individual property tax notices showing
' the taxes which would result from the proposed budgets of all
taxing units to each property in November.
3. Public hearings are conducted to obtain taxpayer comments.
4. The budgets are legally enacted through passage of a
resolution by the City Council in the month of December.
5. The City Council must authorize any transfer of budgeted
amounts between departments within any fund.
' 6. Supplemental appropriations during the year may only be
made by the City Council. These amounts must be financed by
' funds from the contingency reserve set up in the general fund
or by additional revenues.
7. All budget amounts lapse at the end of the year to the
' extent they have not been expended.
8. Formal budgetary integration is employed:as a management
' control device during the year for all governmental funds with
the exception of Debt Service Funds and certain Capital
Project Funds which have adopted project - length budgets.
' Formal budgetary integration is not employed for Debt Service
Funds because effective budgetary control is alternatively
achieved through general obligation bond indenture provisions.
Budgetary control for project- length Capital Projects Funds is
' accomplished through the use of project controls.
9. Budgets are adopted on a basis consistent with generally
' accepted accounting principles. Annual appropriated budgets
are adopted for all governmental funds except for Debt Service
Funds and certain project- length Capital Project Funds.
10. Budgetary control is maintained at the department level
for the General Fund and at fund level for all other
governmental funds that adopt annual budgets.
11. Budgeted amounts are as originally adopted, or as amended
by the City Council. Individual and aggregate amendments were
' not material in relation to the original appropriations.
' -
27 -
Note 1: Summary of Significant Accounting Policies (continued) ,
F. Budget /GAAP Reconciliation
The following schedule reconciles the Combined Statement of ,
Revenues, Expenditures and Changes in Fund Balance - Budget to
Actual to the amount on the Combined Statement of Revenues, '
Expenditures and Changes in Fund Balances:
Fund Balances (budget) $ 5,966,421
Timing difference (project - length budgets) 8,966,106 '
Fund Balances (GAAP) $14,932,527
The funds which adopt project- length budgets are the Capital '
Improvements, Municipal State Aid for Construction and the
Special Assessment Construction capital projects funds.
G. Investments
Cash balances from all funds are combined and invested to the
extent available in authorized investments (see Note 2). ,
Earnings from such investments are allocated to the respective
funds on the basis of applicable cash balance participation by
each fund. Cash and investments are stated at amortized cost '
(which approximates market) except for Deferred Compensation
Fund assets which are recorded at market. All highly liquid
unrestricted investments with a maturity of three months or
less when purchased are considered to be cash equivalents. '
H. Inventory
Inventories in the proprietary funds are valued at cost, using '
the weighted average in the Municipal Liquor Fund and the
first -in /first -out (FIFO) method in the other proprietary ,
funds. The costs of governmental fund type supplies are
recorded as expenditures when purchased.
I. Restricted Assets and Retained Earnings '
The City Council passed a resolution establishing a $1,000,000
endowment account in the Capital Project - Economic ,
Development Authority Fund. The endowment account's interest
is used by the E.D.A. to fund various housing programs.
Investments in the Refunding Tax Increment Bonds of 1992 Debt '
Service Fund are classified as restricted because the
securities have been placed in an irrevocable trust with an
escrow agent.
J. Accumulated Unpaid Vacation and Sick Pay
The City pays employees severance pay upon termination of '
employment based on accumulated sick leave and accrued
vacation. Such pay is accrued as an expenditure/ expense as it
is earned. ,
-28- '
' Note 1: Summary of significant Accounting Policies (continued)
K. Fund Equity
' Contributed capital is recorded in proprietary funds that have
received capital grants or contributions from developers,
' customers or other funds.
Reserves represent those portions of fund equity not
appropriable for expenditure or legally segregated for a
' specific future use. Designated fund balance represents
tentative plans for future use of financial resources.
' L. Property Tax
Property tax levies are set by the City Council in December of
each year, and are certified to Hennepin County for collection
in the following year. In Minnesota, counties act as
collection agents for all property taxes.
The County spreads all levies over taxable property. Such
taxes become a lien on January 1 and are recorded as
receivables by the City at that date. Revenues are accrued
' and recognized in the year collectible, net of delinquencies.
Real property taxes may be paid by taxpayers in two equal
installments on May 15 and October 15.- Personal property
taxes may be paid on February 28 and June 30. The County
provides tax settlements to cities and other taxing districts
two times a year, in July and December. ;
Taxes which remain unpaid at December 31 are classified as
delinquent taxes receivable and are fully offset by deferred
' revenue because they are not known to be available to finance
current expenditures. At December 31, 1995, the City has
recorded $507,809 in deferred revenue for the General Fund for
estimated property tax abatements that are anticipated to be
repaid to the County in future years.
M. Reclassification
Certain 1994 accounts have been reclassified to conform to the
1995 presentation.
N. Total Columns on Combined Statements
Total columns on the Combined Statements are captioned
Memorandum Only to indicate that they are presented only to
facilitate financial analysis. Data in these columns do not
present financial position, results of operations, or cash
' flows in conformity with generally accepted accounting
principles. Interfund eliminations have not been made in the
aggregation of this data.
-29-
Note 2: Cash and Investments ,
A. Deposits .
In accordance with Minnesota Statutes, the City maintains
deposits at those depository banks authorized by the City
Council. All such depositories are members of The Federal '
Reserve System.
Minnesota Statutes require that all City deposits be protected
by insurance, surety bond, or collateral. The market value of '
collateral pledged must equal 110% of the deposits not covered
by insurance or bonds (140% in the case of mortgage notes
pledged). ,
Authorized collateral includes the legal investments described
below, as well as certain first mortgage notes, and certain
other state or local government obligations. Minnesota
Statutes require that securities pledged as collateral be held
in safekeeping by the City treasurer or in a financial
institution other than that furnishing the collateral. ,
At December 31, 1995 the carrying amount of the City's demand
deposits was $282,026 and the bank balance was $616,179. Of
the bank balance, $194,924 was covered by federal depository
insurance (risk category A) and the remainder was covered by
collateral held in the pledging bank's trust department in the ,
City's name (risk category B).
Risk Category
(A) Insured or collateralized by securities held '
by the City or its agent in the City's name.
(B) Collateralized with securities held by the ,
pledging institution's trust department
in the City's name.
(C ) Uncollateralized or collateralized with securities '
held by the pledging institution's trust department
or agent, but not in the City's name.
The City may also invest idle funds as authorized by
Minnesota Statutes, as follows: '
(a) Direct obligations or obligations guaranteed by
the United States or its agencies. ,
(b) Shares of investment companies registered under
the Federal Investment Company Act of 1940 and
whose only investments are in securities described '
in (a) above.
-30- ,
' Note 2: Cash and Investments (continued)
B. Investments (continued)
(c) General obligations of the State of Minnesota or
any of its municipalities.
(d) Bankers acceptances of United States banks eligible
for purchase by the Federal Reserve System.
' (e) Commercial paper issued by United States
corporations or their Canadian subsidiaries, of the
highest quality, and maturing in 270 days or less.
(f) Repurchase or reverse repurchase agreements with
banks that are members of the Federal Reserve
System with capitalization exceeding $10,000,000,
a primary reporting dealer in U.S. government
securities to the Federal Reserve Bank of New York,
or certain Minnesota securities broker - dealers.
' (g) Future contracts sold under authority of
Minnesota Statutes 471.56, subdivision 5.
The- City s investments are categorized below to give an
indication of the level of custodial credit risk assumed at
' year -end. Category 1 includes investments that are insured or
registered or for which the securities are held by the City or
its agent in the City's name. Category 2 includes uninsured
and unregistered investments for which the securities are held
by the counter party's trust department or agent in the City's
name. Category 3 includes uninsured and unregistered
investments for which the securities are held by the counter
' party, or by its trust department or agent, but not in the
City's name.
Balances at December 31, 1995:
Credit Risk Category Carrying Market
Securities Type 1 2 3 Amount Value
U.S. Governments $16,580,9C0 $16,580,900 $16,768,026
Federal Agencies 15,835,000 15,835,000 15,870,985
Commercial Paper 4,200,000 4,2CO 4,124,624
$36,615,900 s0 SO 536,615,900 $36,763,635
t - 31 -
NOTE 2: Cash and Investments (continued)
SUMMARY OF CASH AND INVESTMENTS
Balances at December 31, 1995
Cash in Banks: Carrying '
Amount
Marquette Bank Brookdale, Brooklyn Center, Minnesota $200,758
American Bank, St. Paul, Minnesota 20
Riverside Bank, Minneapolis, Minnesota 81,248 '
Total Cash in Bank $282,026
Investments:
Investment Type Interest Rate Maturity '
U.S. Treasury notes 4.3-7.8% 1996-2000 $16,580,900
Federal Home Loan Bank bonds 4.6-6.9% 1996-2000 5,900,000
Federal Home Loan Mortgage ,
bonds 5.2% 1998 300,000
Federal National Mortgage
Association bonds 5.6-8.2% 1996-2003 9,635,000 '
Commercial Paper 5.5-5.8% 1996 4,200,000
Total Investments $36,615,900
Minnesota Municipal Money Market 1,705,361
Money Market Fund, First Trust, St. Paul, Minnesota 75,748 '
$38,679,035
Accrued interest on investments 356,288
Discounts on investments (121,499)
Premiums on investments 52,717
Change funds 6,514
Performance Deposits (25,032)
Total Cash, Cash Equivalents, Investments, '
and Restricted Investments $38,948,023
Other Assets - Investment Pools - Deferred Compensation Plan $3,174,761
From Exhibit 1, COMBINED BALANCE SHEET
Cash and cash equivalents $3,658,392
Investments $30,108,711
Restricted investments 5,180,920
$38,948,023 '
-32-
Note 3: Fixed Assets
Changes in the General Fixed Assets Account Group during 1995 were as follows:
' Balance Balance
Jan. 1, 1995 Additions Disposals Dec. 31, 1995
Land $2,369,801 $2,369,801
' Buildings & Improvements 5,417,234 $814,058 $15,795 6,215,497
Park Improvements 3,039,104 114,806 43,279 3,110,631
Furniture & Fixtures 1,114,241 415,233 222,795 1,306,679
' Departmental Equipment 1,045,429 88,144 51,026 1,082,547
TOTAL GENERAL FIXED
ASSETS $12,985,809 $1,432,241 $332,895 $14,085,155
' The following is a summary of proprietary fund -type fixed assets at December 31, 1995:
Internal
Enterprise Service
Funds Funds
Land $2,738,600
Land Improvements 92,954
' Buildings & Improvements 16,520,591
Mains & Lines 18,455,923
Departmental Equipment 1,273,224 $4,190,101
Total 39,081,292 4,190,101
Less accumulated depreciation (8,861,698) (2,205,353)
' Net $30,219,594 $1,984,748
Construction in progress is included in furniture and fixtures of the General Fixed Assets Account
Group and was comprised of the following:
Total Expended
Project to
Proiect Authorization 12/31/95 Committed
Interim City Hall Remodelling $440,000 $387,670 $70,366
' The overexpenditure from the Interim City Hall Remodelling Project was the result of personal
service costs being charged against the project where no provision was made in the project budget
' for such costs. The overexpenditures will be funded by available fund balance.
' -33-
Note 4: Operating Leases
The City leases space for the operation of one of its three '
municipal liquor stores under a noncancelable five -year lease.
The lease provides for minimum rent payments, plus a pro -rata
share of common area expenses. Total rental expense under the
lease agreement for the years ended December 31, 1995 and 1994
was $32,584 and $35,410, respectively. Future minimum rent
payments are as follows:
Year Ending Amount
1996 $ 26,327
1997 27,207
1998 28,087
1999 7,040
$ 88,661
The Earle Brown Heritage Center Fund, which operates as an
enterprise fund, leases space to four tenants. Three of the
leases have terms greater than one year and require annual
rent increases to cover the anticipated effects of inflation. '
Rental revenues and expenditures under the lease agreements
are as follows:
1995 1994
Rental Revenues $112,109 $116,326
Rental Expenditures $102,742 $103,248 '
Total minimum rentals to be received in the future under the
lease terms are as follows:
Year Ending Amount
1996 $ 79,596 '
1997 45,620
1998 9,918 '
$135,134
- 34 -
Note 5: Long -Term Debt
' The City's long -term debt includes state aid street bonds,
special assessment improvement bonds, and tax increment bonds;
all of which are recorded in the General Long -Term Debt
' Account Group. In addition, the City issued storm sewer
revenue bonds which are recorded as a liability in the Storm
Drainage Fund.
The following is a summary of bond transactions of the City
for the year ended December 31, 1995:
' State Special Tax
Aid Street Assessment Revenue Increment
Bonds Bonds Bonds Bonds Total
Bonds payable
' January 1 $2,605,000 $1,010,000 $1,830,000 $14,085,000 $19,530,000
Bonds issued 780,000 4,560,000 5,340,000
Bonds retired 150,000 85,000 590,000 825,000
' Bonds payable
December 31 $2,455,000 $1,705,000 $1,830,000 $18,055,000 $24,045,000
State Aid Street Bonds
' Future allotments from Municipal State Aid for Streets will
repay these bonds which are backed by the full faith and
' credit of the City.
Special Assessment Bonds
' The special assessment bonds are payable primarily from
special assessments levied for local improvements and are
backed by the full faith and credit of the City.
' Revenue Bonds
The Storm Sewer Bonds are general obligation revenue bonds and
are backed by the full faith and credit of the City. Revenues
to repay the bonds are provided by the Storm Drainage Fund.
' Tax Increment Bonds
Tax Increment Bonds will be repaid from incremental tax
' increases on the property within certain development districts
and are backed by the full faith and credit of the City.
' - 35 -
Note 5: Long-Term '
Debt (continued)
Refunding Tax Increment Bonds '
In a prior year, the City issued $4,270,000 in General
Obligation Tax Increment Refunding Bonds, Series 1992A with a '
net interest rate of 5.329 %. The proceeds of the 1992 bond
issue will be used to advance refund $4,180,000 of the City's
$5,250,000 General Obligation Tax Increment Bonds, Series
1985A, callable on February 1, 1996 and with a net interest ,
rate of 8.054 %. The proceeds of $4,242,551, together with
other City funds in the amount of $250,'(after payment of
$45,137 in bond issue costs) were used to purchase State and '
Local Government Securities (SLG's). Those securities were
deposited in an irrevocable trust with an escrow agent to
provide for the payment of remaining maturities of the '
refunded bonds at the call date and for the interest on the
refunding bonds through the call date. The City is
responsible for principal and interest payments on the
refunded bonds through the call date. The principal balances '
of both the refunded and refunding bonds are reported in the
General Long -Term Debt Account Group until the call date of
the refunded bonds, at which time the refunded bonds will be '
considered defeased and the related liability will be removed
from the General Long -Term Debt Account Group.
Long -term debt maturities (including interest of $7,738,708) are as follows: '
State Special Tax
Aid Street Assessment Revenue Increment '
Bonds Bonds Bonds Bonds Total
1996 $307,872 $184,790 $198,315 $5,738,999 $6,429,976 ,
1997 308,588 256,675 237,595 1,535,892 2,338,750
1998 308,478 214,240 240,390 1,555,040 2,318,148
1999 307,560 212,470 237,557 1,827,233 2,584,820 '
2000 310,706 210,237 239,110 1,875,554 2,635,607
2001 on 1,872,602 1,073,738 1,194,050 11,336,017 15,476,407
$3,415,806 $2,152,150 $2,347,017 $23,868,735 $31,783,708
-
36 -
1
Note 5: Long -Term Debt (continued)
Long -term debt obligations outstanding at year -end are summarized as follows:
Bond
' Payment Issue Maturity Authorized
Rates % Dates Date Date And Issued Retired Outstanding
State Aid Street Bonds
G.O. State -Aid Street Bonds 4.7- 6.65 4-01 10 -01 09 -01 -91 04 -01 -06 $3,000,000 $545,000 $2,455,000
Total $3,000,000 $545,000 $2,455,000
Special Assessment Bonds
1987 Refunding Bonds 4.7 -5.5 2 -01 8 -01 04 -01 -87 02 -01 -97 $1,200,000 $1,110,000 $90,000
1994 Street Improvement Bonds 4.1 -5.5 2 -01 8 -01 011-01 -94 02 -01 -05 835,000 835,000
1995 Street Improvement Bonds 4.0 -4.9 2 -01 8 -01 11 -01 -95 02 -01 -06 780,000 780,000
Total $2,815,000 $1,110,000 $1,705,000
Revenue Bonds
1994 Storm Sewer Revenue Bonds 4.2 -5.4 2-018-01 08 -01 -94 02 -01 -05 $1,830,000 $1,830,000
' Total $1,830,000 - $1,830,000
Tax Increment Bonds
' 1985 G.O. Tax Increment Bonds 6.75 -8.1 2 -01 8 -01 12 -01 -85 02 -01 -03 $5,250,000 $775,000 $4,475,000
1991 G.O. Tax Increment Bonds 4.7 -6.0 2 -01 8 -01 03 -01 -91 02 -01 -04 6,050,000 1,300,000 4,750,000
1992 G.O. Refunding Tax Incr Bonds 4.5 -5.6 2 -01 8 -01 02 -01 -92 02 -01 -03 4,270,000 - 4,270,000
' 1995 Taxable G.O. Tax Increment Bonds 6.0 -6.75 2 -01 8 -01 11 -01 -95 02 -01 -11 4,560,000 - 4,560,000
Total $20,130,000 $2,075,000 $18,055,000
Note 6: Contributed Capital
' During 1995 contributed capital changed by the following amounts:
Internal
Enterprise Service
' Funds Funds
Additions:
' Improvement construction $146,963
Deductions:
Depreciation on contributed assets (336,822) ($255,949)
' Net Change 9 (189,859) (255,949)
' Contributed Capital, January 1, 1995 21,187,660 4,114,355
Contributed Capital, December 31, 1995 $20,997,801 $3,858,406
' -
37 -
Note 7: Segment Information as of and for the Year Ended December 31, 1995 was as follows:
E. Brown
Enterprise Funds: Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage
Fund Fund Fund Fund Fund Fund Fund Total
Operating Revenues $2,696,776 $301,588 $2,385,465 $212,179 $1,048,834 $2,282,067 $788,897 $9,715,806
Depreciation Expense 20,045 15,990 347,505 241,251 114,132 5,471 744,394
Operating Income (Loss) 143,120 33,481 (435,950) (3,038) (5,574) 381,357 598,436 711,832
Operating Transfers (Out) (100,000) (100,000)
Net Income (Loss) 37,474 (24,646) (467,951) 2,594 296,068 624,046 580,392 1,047,977
Current Capital Contributions 146,963 146,963
Property, Plant & Equipment:
Additions 23,105 3,314 81,123 350,265 1,280,515 1,260,509 2,998,831
Deletions 1,804 5,726 748 66,461 13,763 88,502
Net Working Capital 181,993 3,535 (281,260) 108,306 5,152,669 3,513,865 1,125,326 9,804,434
Total Assets 663,706 1,703,655 10,203,249 108,806 14,157,494 11,158,661 4,007,114 42,002,685
Bonds and Other Long -Term
Liabilities Payable from
Operating Revenues 111,344 1,161,500 1,830,000 3,102,844
Total Equity $416,249 $537,677 $9,416,907 $108,306 $14,094,097 $10,270,220 $2,077,728 $36,921,184
Note 8: Interfund Receivables and Pa abler
' Due from other funds and due to other funds are short -term
receivables /payables which have interest rates of 0% to 7 %.
Advances to other funds and advances from other funds are
considered long -term receivables /payables. Advances have interest
' rates of 0% to 8.5% with maturities extending through the year
2011. Advances between funds are offset by a fund balance reserve
account and are not expendable available financial resources.
' Due From Due to
Other Funds Other Funds
' General Fund $ 862,831
Special Revenue Funds:
' E.B. Farm Tax Increment Fin. Fund $1,109,340
Comm. Development Block Grant Fund 235,643
Debt Service Funds:
Tax Increment Bonds of 1985 Fund 78,835
Tax Increment Bonds of 1991 Fund 78,920
Tax Increment Bonds of 1995 Fund 56,651
' Refunding Bonds of 1987 Fund 26,301
Capital Projects Funds:
Capital Improvements Fund 582,626
' M.S.A. Construction Fund 372,303
Special Assessments Constr. Fund 1,050,477
Economic Development Authority Fund 932,748
Enterprise Funds:
Earle Brown Heritage Center Fund 595,755
' Total $2,991,215 $2,991,215
__________ ----------
' Advances to Advances from
Other Funds Other Funds
General Fund $ 105,074
Special Revenue Funds:
E.B. Farm Tax Increment Fin. Fund $ 698,143
' Capital Projects Funds:
Capital Improvements Fund 1,297,672
M.S.A. Construction Fund 593,069
II ' ' Enterprise Funds:
Municipal Liquor Fund 136,172
' Golf Course Fund 1,161,500
Total $1,995,815 $1,995,815
' - 39 -
Note 9: Individual Fund Disclosures '
Deficit fund balances exist in the following funds:
Special Revenue Funds:
Earle Brown Tax Increment Financing District:
Unreserved deficit fund balance $1,807,020 ,
This deficit is being funded through internal borrowing and
will be repaid from future surplus tax increments.
Capital Projects Funds: '
Special Assessment Construction:
Unreserved deficit fund balance $536,769 '
This deficit is being funded through internal borrowing and
will be repaid from the collection of special assessments '
already levied.
Enterprise Funds:
Golf Course: '
Unreserved deficit retained earnings $99,209
Earle Brown Heritage Center:
Unreserved deficit retained earnings $131,109 '
These deficits are being funded through internal borrowing.
It is expected that future profits will cover the deficits. ,
Note 10: Contingencies
There are several lawsuits pending in which the City is '
involved. City Management estimates that the potential claims
against the City not covered by insurance resulting from such '
litigation would not materially affect the financial
statements of the City.
Note 11. Risk Management
The City is exposed to various risks of loss related to torts;.
theft of, damage to and destruction of assets; errors and
omissions and natural disasters for which the City carries
commercial insurance policies. The City retains risk for the
deductible portions of the .insurance policies. The amount of ,
these deductibles are considered immaterial to the financial
statements.
There were no significant reductions in insurance from the '
previous year or settlements in excess of insurance coverage
for any of the past three years. However, the City did '
increase the deductible portion of the insurance policies and
the amount of this increase is considered immaterial to the
financial statements.
-40- '
' Note 12: Deferred Compensation Plan
The City offers its employees a deferred compensation plan
' created in accordance with Internal Revenue Code Section 457.
The plan, available to - all City employees, permits them to
defer a portion of their salary until future years. The
deferred compensation is not available to employees until
termination, retirement, death, or unforeseeable emergency.
All amounts of compensation deferred under the plan, all
property and rights purchased with those amounts, and all
income attributable to those amounts, property, or rights are
(until paid or made available to the employee or other
beneficiary) solely the property and rights of the City
(without being restricted to the provisions of benefits under
the plan), subject only to the claims of the City's general
' creditors. Participants' rights under the plan are equal to
those of general creditors of the City in an amount equal to
the fair market value of the deferred account for each
participant.
It is the opinion of the City's legal counsel that the City
has no liability for losses under the plan but does have the
' duty of due care that would be required of an ordinary prudent
investor. The City believes it is unlikely that it will use
the assets to satisfy the claims of general creditors in the
future.
' The City s
i y i reporting the activity of this plan as an agency .
fund and carries its investment at market value.
Note 13: Post - Employment Health Care Benefits
The City provides post - retirement health care benefits, as per
the requirements of a City Council resolution, for certain
' retirees and their dependents. Full time employees have the
option of retaining membership in the City's health insurance
plan for which the City will pay the single person premium
until such time as the retiree is eligible for Medicare
' coverage or at age 65, whichever is sooner. If the retiree
desires to continue family coverage, the additional cost for
family coverage shall be paid by the retiree to the City. In
' lieu of the City payment of the single person premium, the
qualified employee may elect to receive a lump sum payment
calculated by multiplying the number of months between the
' date on which the employee retires and the employees 65th
birthday times the monthly average single person premium. To
qualify under this program, the employee, on the date of
his /her retirement, must meet eligibility requirements for a
' full retirement annuity under PERA (Note 14A) without
reduction of benefits because of age, disability, or any other
reason for reduction. In addition, the employee must have
been employed full time by the City for the last ten
- 41 -
Note 13: Post - Employment Health Care Benefits (continued) '
consecutive years prior to the effective date of retirement.
Employees participate in this program on a voluntary basis. '
As of December 31, 1995, nine employees currently participate
in this program. The cost of City paid health care premiums ,
for the years ended December 31, 1995 and 1994 was $18,317 and
$43,477, respectively.
In addition, the expenditures in 1995 were increased by ,
$781,205 to reflect a refinement in the estimate of the
liability for the cost of employees who will be eligible for
this program. The program was originally enacted in 1986 as
an experimental program with a five year sunset provision.
The original method of estimating the liability reflected this
temporary five year program life span. Repeated extensions of ,
the program have been approved to the point where it can no
longer be viewed as temporary or experimental. The 1995
refinement n of the liability estimate reflects the current ,
status of the program.
NOTE 14: Pension Plans:
Public Employees Retirement Association (PERA)
City employees participate in the pension plans administered
by the Public Employees Retirement Association (PERA) . In
accordance with Government Accounting Standards Board
Statement No. 5, the PERA plans are classified as a defined
benefit multiple employer cost sharing plans.
Disclosures relating to this plan are as follows: '
A. Plan Description '
All full -time and certain part -time employees of the City of
Brooklyn Center are covered by defined benefit pension plans
administered by the Public Employees Retirement Association of
Minnesota (PERA). PERA administers the Public Employees
Retirement Fund (PERF) and the Public Employees Police and
Fire Fund (PEPFF) which are cost sharing multiple employer '
retirement plans. These plans are established and
administered in accordance with Minnesota Statutes, Chapters
353 and 356. ,
PERF members belong to either the Coordinated Plan or the
Basic Plan. Coordinated Plan members are covered by Social '
Security and Basic members are not. All new members must
participate in the Coordinated Plan. All police officers,
fire fighters and peace officers who qualify for membership by
statute are covered by the PEPFF. The payroll for employees ,
covered by PERF and PEPFF for the year ended December 31, 1995
was $4,350,869 and $2,024,724 respectively; the City's total
payroll was $7,583,974. '
-42- '
' NOTE 14: Pension Plans (continued)
A. Plan Description (continued)
' PERA provides retirement benefits as well as disability
benefits to members, and benefits to survivors upon death of
' eligible members. Benefits are established by State Statute,
and vest after three years of credited service. The defined
retirement benefits are based on member's average salary for
any five successive years of allowable service, age, and years
' of credit at termination of service. Two methods are used to
compute benefits for Coordinated and Basic members. The
retiring member receives the higher of step rate benefit
' accrual formula (Method 1) or a level accrual formula (Method
2). Under Method 1, the annuity accrual rate for a Basic
member is 2 percent of average salary for each of the first 10
years of service and 2.5 percent for each remaining year. For
' a Coordinated member, the annuity accrual rate is 1 percent
of average salary for each of the first 10 years and 1.5
percent for each remaining year. Using Method 2, the annuity
' accrual rate is 2.5 percent of average salary for Basic
members and 1.5 percent for Coordinated members. For PEPFF
members, the annuity accrual rate is 2.65 percent for each
year of service. For PERF members whose annuity is calculated
using Method 1, and for all PEPFF members, a full annuity is
available when age plus years of service equal 90. A reduced
annuity is also available to eligible members seeking early
' retirement.
There are different types of annuities available to members
' upon retirement. A normal annuity is a lifetime annuity that
ceases upon the death of the retiree. No survivor annuity is
payable. There are also various types of joint and survivor
' annuity options available which will reduce the monthly normal
annuity amount, because the annuity is payable over joint
lives. Members may also leave their contributions in the fund
upon termination of public service, in order to qualify for a
' deferred annuity at retirement age. Refunds of contributions
are available at any time to members who leave public service,
but before retirement benefits begin.
The benefit provisions stated in the previous paragraphs of
this section are current provisions and apply to active plan
' participants. Vested, terminated employees who are entitled
benefits but are not receiving them yet, are bound by the
provisions in effect at the time they last terminated their
public service.
B. Contributions Required and Contributions Made
' Minnesota Statutes Chapter 353 sets the rate for employer and
employee contributions. The City makes annual contributions
to the pension plans equal to the amount required by state
' statutes. According to Minnesota Statutes Chapter 356.215,
-43-
NOTE 14: Pension Plans (continued)
B: Contributions Required and Contributions Made (continued)
Subd. 4 (g) , the date of full funding required for the PERF and
the PEPFF is July 1, 2020. As part of the annual actuarial
valuation, PERA's actuary determines the sufficiency of the
statutory contribution rates towards meeting the required full
funding deadline. The actuary compares the actual
contribution rate to a "required" contribution rate. The
required contribution rate consists of (a) normal costs based
on entry age normal cost methods, (b) a supplemental ,
contribution for amortizing any unfunded actuarial accrued
liability by the date required for full funding, and (c) an '
allowance for administrative expenses. Current combined
statutory contribution rates and actuarially required
contribution rates for the plans are as follows:
Statutory Rates Re uired
Employee Employer Rates*
Public Employees
Retirement Fund: '
Basic Plan and
Coordinated.Plan 4.31% 4.600 9.760 '
Police & Fire Fund 7.60% 11.40% 19.00%
* The recommended rates scheduled above represent the required
rates for fiscal year 1995 contributions as reported in the
July 1,1994, actuarial valuation reports.
Total contributions made by the City during fiscal year 1995 '
were:
Percentage of '
Contribution Covered Payroll
Employees Employer Employees Employer
Public Employees '
Retirement Fund:
Basic Plan $ 7,443 $ 9,705 8.23% 10.73%
Coordinated
Plan 184,043 194,920 4.23% 4.48% ,
Police & Fire
Fund 153,879 230,818 7.60% 11.40%
TOTALS $345,365 $435,443
The City's contribution for the ear ended June 30 1995 to
Y ,
the PERF, represented approximately .17% of total
contributions required of all participating entities. For '
PEPFF, contributions for the year ended June 30, 1995,
represented .69% of total contributions required of all
participating entities. '
- 44 - ,
NOTE 14: Pension Plans (continued)
C. Funding Status and Progress
' 1. Pension Benefit Obligation
The "pension benefit obligation" is a standardized disclosure
' measure of the present value of pension benefits, adjusted for
the effects of projected salary increases and step -rate
benefits, estimated to be payable in the future as a result of
' employee service to date. The measure which is the actuarial
present value of credited projected benefits, is intended to
help users assess PERA's funding status on a going - concern
' basis, assess progress made in accumulating sufficient assets
to pay benefits when due, and make comparisons among Public
Employees Retirement Systems and participating employers. The
measure is independent of the actuarial funding method used to
determine required contributions, which is discussed in Note
B. PERA does not make separate measurements of assets and
pension benefit obligation for individual employers.
' The pension benefit obligations as of June 30, 1995
are shown below (in millions):
' -- PERF PEPFF
-----------
Total pension benefit obligation $5,994 $1,113
Net assets available for benefits,
at cost (market value for
' PERF = $5,267; PEPFF = $1,445) $5,074 $1,356
Unfunded (assets in excess of)
' pension benefit obligation $ - - 920 $ - (243)
The pension benefit obligation was determined as part of an
actuarial valuation at July 1, 1995.
For the PERF, significant actuarial assumptions used in the
' calculation of the pension benefit obligation include (a) a
rate of return on the investment of present and future assets
of 8.5 percent per year, compounded annually, prior to
' retirement, and 5 percent per year, compounded annually,
following retirement; (b) projected salary increases taken
from an age table which incorporates a 5 percent base
' inflation assumption; (c) payroll growth at 6 percent per
year, consisting of 5 percent inflation and one percent due to
growth in group size; (d) post - retirement benefit increases
that are accounted for by the 5 percent rate of return
' assumption following retirement; and (e) mortality rates based
on the 1983 Group Annuity Mortality Table set forward one year
for retired members and set back five years for each active
member.
' -45-
NOTE 14: Pension Plans (continued) ,
C. Funding Status and Progress (continued)
Actuarial assumptions used in the calculation of the PEPFF
include (a) a rate of return on the investment of present and
future assets of 8.5 percent per year, compounded annually, ,
prior to retirement, and 5 percent per year, compounded
annually, following retirement, (b) projected salary increases
of 6.5 percent per year, compounded annually, attributable to
the effects of inflation; (c) post- retirement increases that
are accounted for by the 5 percent rate of return assumption
following retirement; and (d) mortality rates based on the
1971 Group Annuity Mortality Table projected to 1984 for males ,
and females.
2. Changes in Plan Provisions ,
Since the Jul 1 1994 actuarial valuation, July act r al 1 , there were no
changes in actuarial assumptions for the PERF and the PEPFF
which impacted funding costs. '
Potential changes in the actuarial assumptions used for the
PEPFF may be made in the future. Results of an. experience '
study for the fund during the four -year period ending June 30,
1994, disclosed (a) retirees are living longer; -(b) the
expected active member death rate is declining; (c.) the trend '
towards earlier retirement continues; and (d) the pattern of
salary increases varies substantially by ages, with a strong
merit and seniority component at the younger ages: Based on
these results, PERA will soon consider revising the actuarial
assumptions for retirement age, mortality, payroll growth, and '
individual salary increases. These changes, if adopted within
fiscal year 1996, will significantly impact the July 1, 1996 '
actuarial valuation of the PEPFF.
3. Changes in Actuarial Assumptions '
The 1995 legislative session did not include any benefit
improvements which would impact funding costs for the PERF and
the PEPFF. '
D. Ten -Year Historical Trend Information
Ten -year historical trend information is presented in PERA's '
Comprehensive Annual Financial Report for the year ended June
30, 1995. This information is useful in assessing the pension '
plan's accumulation of sufficient assets to pay pension
benefits as they become due.
E. Related Party Investments ,
As of June 30, 1995 and for the fiscal year then ended, PERA
held no securities issued by the City or other related parties. '
-46- ,
Note 15: Pension Plan - Brooklyn Center
Fire Department Relief Association
' A. Plan Description
The City contributes to the Brooklyn Center Fire Department
' Relief Association (Association). In accordance with
Government Accounting Standards Board Statement No. 5, it is
classified as a defined benefit single employer public
employee retirement system.
' Volunteer fire fighters of the City are members of the
Association and its pension plan. An actuarial study was
' completed during 1993 which developed a schedule of benefit
increases which will take effect on January 1 of each year.
The plan's baseline benefit after 20 years of service and
' attaining the age 50 increases to $490 per month in 1994, $510
per month in 1995, and $530 per month in 1996. There are
additional benefits for service through 30 years. Vesting
begins with 10 years of service and benefits are pro -rated for
members who have between 10 and 20 years of service. Members
may choose to take a lump sum settlement instead of the
pension, equal to $3,500 in 1994, $3,750 in 1995, and $4,000
' in 1996, times the number of years of service, with a maximum
of 30 years. Spouse's, children's and funeral benefits are
also provided. These benefit provisions and all other
' requirements are consistent with enabling state statutes.
The City levies property taxes at the direction of and for the
benefit of the association plan and passes through state aids
allocated to the plan, all in accordance with enabling state
statutes.
' B. Funding Status and Progress
The amount shown below as the "pension benefit obligation" is
a standardized disclosure measure of the present value of
I pension benefits, adjusted for the effects of projected
benefit increases, estimated to be payable in the future as a
result of service to date. The measure is the actuarial
' present value of credited projected benefits and is intended
to help users assess the funding status of the association
plans on a going- concern basis, assess progress made in
' accumulating sufficient assets to pay benefits when due, and
make comparisons among plans. It is independent of the
actuarial funding method used to determine contributions to
' the plan, discussed in "C" below.
The pension benefit obligation was determined as part of an
actuarial valuation at January 1, 1993 and updated as of
' January 1, 1996. Significant actuarial assumptions used
include (a) a rate of return on the investment of present and
future assets of 5 percent per year compounded annually, and
' (b) no post retirement benefit increases.
1 -47-
Note 15: Pension Plan (continued) '
B. Funding Status and Progress (continued)
An actuarial update to the pension obligation is performed
annually. On December 31, 1995, the overfunded pension
benefit obligation was as follows: '
Pension benefit obligation:
Retirees and beneficiaries currently
receiving benefits and terminated '
employees not yet receiving benefits $1,341,406
Current Employees -
Employer- financed vested 1,181,872
Employer- financed non - vested 191,932
Total pension benefit obligation 2,715,210 '
Net assets available for benefits
(at cost, market equals $2,741,480) 2,734,697 '
Overfunded pension benefit obligation $ (19,487)
The pension benefit obligation decreased by $77,805 because
the payment of lump sum distributions offset the additional
year of service credited to plan members.
C. Contributions Required and Contributions Made
Financial requirements of the association plan are determined ,
on an actuarial basis using the entry age normal actuarial
cost method. Normal cost is funded on a current basis.
Contributions at the level specified by the last full
actuarial study will continue to be made until a new study ,
revises the contribution level. The minimum tax levy
obligation is the financial requirement for the year less
anticipated state aids. The funding strategy for normal cost
should provide sufficient resources to pay plan benefits on a ,
timely basis.
Total contributions to the plan in 1995 amounted to $111,391, ,
of which $42,092 was levied by the City of Brooklyn Center and
$69,299 was from the State of Minnesota. The contributed
amounts were actuarially determined as described above and
were based on an actuarial valuation as of January 1, 1993. 1
The contributions represent funding for normal cost of $68,698
and the amortization of the overfunded actuarial accrued
liability of $26,241. ,
i
-48-
Note 15: Pension Plan continued
C. Contributions Required and Contributions Made (continued)
Significant actuarial assumptions used to compute pension
contribution requirements are substantially the same as those
used to determine the standardized measure of the pension
obligation. The computation of the pension contribution
requirements for 1994 was based on the same actuarial
assumptions, benefit provision, actuarial funding method, and
other significant factors used to determine pension
contribution requirements in previous years with the exception
of the change noted in Section B above.
' D. Trend Information
Trend information gives an indication of the progress made in
' accumulating sufficient assets to pay benefits when due. Ten
year trend information may be found in the Association's
annual financial report for the year ended December 31, 1995.
Three year trend information for the Association is as
follows:
' Available assets as a 1995 1994 1993
percentage of benefit
obligation 101% 96% 98%
City's contribution **
as a percentage of *not *not *not
covered
payroll applicable applicable applicable
*The Brooklyn Center Fire Department is a volunteer
organization; thus, no covered payroll exists.
* *The City's contribution was made in accordance with
actuarially determined requirements.
E. Related Party Investments
' As of December 31, 1995, the Association held no securities
issued by the City or other related parties.
' Note 16: Fund Changes
I ' The Street Improvement Bonds of 1995 Fund and Tax Increment
Bonds of 1995 Fund were established as debt service funds in
1995.
-49-
1
City Y of Brooklyn Center Minnesota
' GENERAL FUND
' The City of Brooklyn Center Home Rule Charter provides in Section
7.11 that "there shall be maintained in the City Treasury a
' classification of Funds which shall provide for a General Fund for
the payment of such expenses of the City as the Council may deem
proper, and such other funds as may be required by statute,
' ordinance or resolution ".
The General Fund was established to account for all revenues and
expenditures which are not required to be accounted for in other
' funds. It has more diverse revenue sources than other funds.
These revenue sources include property taxes, licenses, permits,
fines and forfeits, intergovernmental, service charges, rents, and
' investment earnings. The Fund's resources finance a wide range of
functions, including the current operations of general government,
public safety, public works, health and welfare, recreation, and
' non- departmental expenditures.
This Fund utilizes the modified accrual basis of accounting.
Revenues are recognized in the accounting period in which they
' become available and measurable. Expenditures are recognized in
the accounting period in which the related liability is incurred.
1
1
-
50 -
City of Brooklyn Center A_1 '
General Fund
COMPARATIVE BALANCE SHEET '
December 31, 1995
1995 1994
ASSETS
Cash and cash equivalents $615,176 $371,061 '
Investments 5,660,356 4,656,048
Accounts receivable 41,955 42,150 '
Delinquent taxes receivable 282,251 237,996
Due from other funds 862,831 1,044,340
Due from other governments 18,399 21,841 '
Advance to other funds 105,074 105,074
TOTAL ASSETS $7,586,042 $6,478,510 t
LIABILITIES AND FUND BALANCE '
Liabilities '
Accounts payable $245,582 $266,152
Due to other governments 17,785 44,132 '
Accrued salaries payable 134,652 109,902
Accrued vacation and sick pay 563,171 526,755
Deferred revenue 790,060 317,156 '
Total Liabilities 1,751,250 1,264,097
Fund Balance '
Reserved for advances to other funds 105,074 105,074
Unreserved fund balance
Designated:
Working capital 5,276,757 5,052,687 '
Appropriated to next budget 109,750 56,652
Undesignated: 343,211
Total Fund Balance 5,834,792 5 214 413 '
TOTAL LIABILITIES AND FUND BALANCE $7,586,042 $6,478,510 '
- 51 -
City of Brooklyn Center A
General Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
For the Year Ended December 31, 1995
' 1995
Actual ver
or Under( -) 1994
' Budget Actual Budget Actual
Revenues
Property taxes $6,398,165 $5,946,363 ($451,802) $5,703,773
Licenses and permits 296,400 318,202 21,802 317,620
Intergovernmental 3,489,876 3,543,009 53,133 3,443,247
' Charges for services 897,732 822,530 (75,202) 825,959
Court fines 112,000 178,263 66,263 113,573
Investment earnings 186,000 256,304 70,304 218,671
' Miscellaneous 14,000 15,205 1,205 22,899
Total Revenues 11,394,173 11,079,876 (314,297) 10,645,742
' Expenditures
General government 1,966,016 1,831,045 (134,971) 1,692,268
Public safety 4,862,748 4,598,618 (264,130) 4,409,490
Public works 1,560,386 1,363,244 (197,142) 1,230,565
Community services 41,146 41,146 0 41,495
Parks and recreation 2,401,651 2,226,121 (175,530) 2,055,479
Economic development 209,625 209,576 (49) 199,982
' Non - departmental 405,351 289,747 (115,604) 312,779
Total Expenditures 11,446,923 10,559,497 (887,426) 9,942,058
' Excess or Deficiency ( -) of
Revenues Over Expenditures (52,750) 520,379 573,129 703,684
Other Financing Sources
' Operating transfers in 100,000 100,000 0 100,000
Total Other Financing
' Sources 100,000 100,000 0 100,000
Excess or Deficiency ( -) of
Revenues and Other Financing
Sources Over Expenditures 47,250 620,379 573,129 803,684
Fund Balance January 1 5,214,413 5,214,413 0 4,610,729
Equity Transfer Out 0 0 0 (200,000)
Fund Balance December 31 $5,261,663 $5,834,792 $573,129 $5,214,413
-52-
City of Brooklyn Center (Continued next page)
General Fund '
SCHEDULE OF REVENUES AND OTHER FINANCING SOURCES
BUDGET AND ACTUAL
For the Year Ended December 31, 1995
1995 1
Actual Over
or Under( -) 1994 '
Budget Actual Budget Actual
Ad Valorem Taxes
Property taxes $5,981,165 $5,508,843 ($472,322) $5,286,415
Penalties and interest (4,698) (4,698) (5,793) '
Lodging tax 417,000 441,159 24,159 421,069
Special assessments 1,059 1,059 2,082
Total Ad Valorem Taxes 6,398,165 5,946,363 (451,802) 5,703,773 t
Licenses and Permits ,
Liquor and beer 112,700 105,550 (7,150) 120,939
Building permits 100,000 109,007 9,007 109,057
Mechanical permits 25,000 41,149 16,149 28,855
Sewer and water permits 1,000 141 (859) 1,046
Plumbing permits 10,000 21,826 11,826 14,202
Garbage licenses 2,000 2,245 245 2,145
Taxicab licenses 500 450 (50)
Mechanical licenses 4,000 3,978 (22) 3,834 '
Service station licenses 1,700 1,365 (335) 1,805
Vehicle dealer licenses 1,000 968 (32) 600
Bowling licenses 700 908 208 1,153 '
Cigarette licenses 1,300 850 (450) 1,123
Sign permits 2,000 2,081 81 2,373
Rental dwelling permits 20,000 11,988 (8,012) 16,350 '
Amusement licenses 8,100 8,302 202 7,952
Dog licenses 4,800 4,713 (87) 4,765
Miscellaneous business license 1,600 2,681 1,081 1,421
Total Licenses and Permits 296,400 318,202 21,802 317,620 '
Intergovernmental ,
Federal grants:
Miscellaneous grants 6,000 5,716 (284) 9,549
Total Federal Grants 6,000 5,716 (284) 9,549 '
State grants:
Local government aid 1,799,076 1,799,076 0 1,757,227 '
Homestead credit aid 1,300,110 1,336,593 36,483 1,286,780
Police pension aid 210,440 220,630 10,190 215,838
Fireperson pension aid 64,000 69,299 5,299 66,803 '
Police training 10,000 10,712 712 11,822
Street maintenance aid 90,000 90,000 0 90,000
Miscellaneous grants 10,250 10,983 733 5,228
Total State Grants 3,483,876 3,537,293 53,417 3,433,698 '
Total Intergovernmental Rev. $3,489,876 $3,543,009 $53,133 $3,443,247 '
- 53 -
S_1
City of Brooklyn Center (Continued from
' General Fund prior page)
SCHEDULE OF REVENUES AND OTHER FINANCING SOURCES
BUDGET AND ACTUAL
For the Year Ended December 31, 1995
1995
Actual Over
' or Under( -) 1994
Budget Actual Budget Actual
Charges for Services
General government charges $32,500 $22,075 ($10,425) $39,578
' Public safety charges 18,100 31,806 13,706 30,476
Recreation fees 847,132 768,649 (78,483) 755,905
' Total Charges for Services 897,732 822,530 (75,202) 825,959
Court Fines
Fines 112,000 178,263 66,263 113,573
' Total Court Fines 112,000 178,263 66,263 113,573
' Miscellaneous
Interest on investments 186,000 256,304 70,304 218,671
Forfeited drug money 3,597 3,597 12,481
Other 14,000 11,608 (2,392) 10,418
Total Miscellaneous 200,000 271,509 71,509 241,570
Total Revenues 11,394,173 11,079,876 (314,297) 10,645,742
Other Financing Sources
' Operating transfers in:
Liquor Fund 100,000 100,000 0 100,000
' Total Revenues and Other Sources 11,494,173 11,179,876 (314,297) 10,745,742
N
' - 54 -
City of Brooklyn Center SS = 2
General Fund
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued '
For the Year Ended December 31, 1995 next page)
1995 '
Actual Over
or Under( -) 1994
General Government
Budget Actual Budget Actual
' Mayor and Council
Personal services $32,540 $32,307 ($233) $31,709
Services and other charges 91,750 71,437 (20,313) 39,179 '
Total Mayor and Council 124,290 103,744 (20,546) 70,888
Charter Commission: '
Services and other charges 9,500 2,634 (6,866) 2,768
Total Charter Commission 9,500 2,634 (6,866) 2,768 '
Administrative Office:
Personal services 374,232 375,603 1,371 289,194 '
Services and other charges 68,493 68,373 (120) 68,587
Capital outlay 9,200 7,910 (1,290)
Charged to other funds (27,725) (27,725) 0 (22,719) '
Total Administrative Office 424,200 424,161 (39) 335,062
Elections and Voter Registration: ,
Personal services 28,986 18,417 (10,569) 39,962
Supplies 900 (900) 1,668
Services and other charges 7,450 3,321 (4,129) 5,685 ,
Total Elections and Voter Registration 37,336 21,738 (15,598) 47,315
Assessor's Office: '
Personal services 197,677 184,267 (13,410) 185,815
Supplies 3,000 1,422 (1,578) 985 '
Services and other charges 8,675 9,705 1,030 10,436
Capital outlay 0 1,154
Total Assessor's Office 209,352 195,394 (13,958) 198,390 ,
Finance:
Personal services 366,327 364,287 (2,040) 350,254 '
Supplies 2,700 2,987 287 2,088
Services and other charges 1,820 1,728 (92) 1,582
Charged to other funds (197,394) (197,394) 0 (199,048) '
Total Finance $173,453 $171,608 ($1,845) $154,876
- 55 -
City of Brooklyn Center S -2
General Fund
' SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued
For the Year Ended December 31, 1995 next page)
' 1995
Actual Over
or Under( -) 1994
' General Government (continued) Budget Actual Budget Actual
Independent Audit:
Services and other charges $18,400 $18,130 ($270) $17,850
' Total Independent Audit 18,400 18,130 (270) 17,850
' Legal:
Services and other charges 204,700 183,725 (20,975) 174,709
Total Legal 204,700 183,725 (20,975) 174,709
Government Buildings:
' Personal services 130,055 127,063 (2,992) 138,189
Supplies 25,250 26,908 1,658 20,465
Services and other charges 184,034 187,548 3,514 182,076
Capital outlay 19,584 16,491 (3,093) 15,663
Total Government Buildings 358,923 358,010 (913) 356,393
' Data Processing:
Personal services 66,379 51,933 (14,446) 57,288
Supplies 9,746 4,057 (5,689) 7,310
' Services and other charges 252,124 214,672 (37,452) 193,399
Capital outlay 91,427 95,053 3,626 86,628
Charged to other funds (13,814) (13,814) 0 (10,608)
Total Data Processing 405,862 351,901 (53,961) 334,017
Total General Government 1,966,016 1,831,045 (134,971) 1,692,268
' Public Safety
Police Protection:
Personal services 3,221,726 3,006,488 (215,238) 2,909,028
Supplies 62,449 62,579 130 78,233
Services and other charges 640,829 645,423 4,594 560,925
Capital outlay 86,373 77,327 (9,046) 58,769
Total Police Protection 4,011,377 3,791,817 (219,560) 3,606,955
Fire Protection:
Personal services 317,103 286,701 (30,402) 264,362
Supplies 41,856 41,052 (804) 29,080
' Services and other charges 150,786 148,447 (2,339) 158,964
Capital outlay 15,450 17,722 2,272 39,887:
Total Fire Protection $525,195 $493,922 ($31,273) $492,293
- 56 -
i
City of Brooklyn Center S_2 '
General Fund
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued
For the Year Ended December 31, 1995 next page) '
1995 '
Actual Over
or Under(-) 1994
Budget Actual Budget Actual
Public Safety (continued) ,
Protective Inspection:
Personal services $264,783 $252,158 ($12,625) $251,014
Supplies 1,950 1,093 (857) 3,382 '
Services and other charges 21,082 26,906 5,824 15,341
Capital outla 200 764 436
P
Y ( )
Total Protective Inspection 289,015 280,921 (8,094) 269,737 '
Emergency Preparedness:
Personal services 25,492 23,853 (1,639) 31,769 ,
Supplies 1,400 1,169 (231) 765
Services and other charges 10,269 6,936 (3,333) 7,971
Total Emergency Preparedness 37,161 31,958 (5,203) 40,505 '
Total Public Safety 4,862,748 4,598,618 (264,130) 4,409,490
Public Works
Engineering Department:
Personal services 537,826 357,791 (180,035) 315,313
Supplies 8 420 7 293 1 127 510
PP ( ) 7
Services and other charges 24,762 28,765 4,003 22,924
Capital Outlay 3,736 3,924 188 ,
Charged to other funds (202,552) (190,114) 12,438 (195,949)
Total Engineering Dept. 372,192 207,659 (164,533) 149,798 '
Street Department:
Personal services 428,229 448,530 20,301 456,211
Supplies 156,000 141,885 (14,115) 142,988
Services and other charges 697,435 660,374 (37,061) 581,568
Capital outlay 6,530 4,796 (1,734)
Charged to other funds (100,000) (100,000) 0 (100,000)
Total Street Dept. 1,188,194 1,155,585 (32,609) 1,080,767
Total Public Works 1,560,386 1,363,244 (197,142) 1,230,565 '
Community Services '
Social Services:
Service and other charges 41,146 41,146 0 41,495
Total Social Services 41,146 41,146 0 41,495 '
Total Community Services $41,146 $41,146 $0 $41,495
- 57 - '
' City of Brooklyn Center S_2
General Fund
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued
For the Year Ended December 31, 1995 next page)
1995
' Actual Over
or Under( -) 1994
Budget Actual Budget Actual
' Parks and Recreation
Administration:
Personal services $0 $186,154
Supplies 0 8,084
Services and other charges 0 33,918
Total Administration 0 0 0 228,156
' Adult Programs:
Personal services 247,620 241,181 (6,439) 140,005
1 Supplies 39,259 41,552 2,293 40,800
Services and other charges 153,813 157,082 3,269 142,015
Total Adult Programs 440,692 439,815 (877) 322,820
Teen Programs:
' Personal services 17,649 13,595 (4,054) 8,495
Supplies 572 1,061 489 1,301
Services and other charges 5,200 5,970 770 5,740
' Total Teen Programs 23,421 20,626 (2,795) 15,536
Children's Programs:
Personal services 122,823 116,982 (5,841) 73,367
Supplies 12,150 12,543 393 11,646
Services and other charges 22,867 28,003 5,136 13,885
' Total Children's Programs 157,840 157,528 (312) 98,898
' General Programs:
Personal services 84,772 65,818 (18,954) 44,837
Supplies 790 722 (68) 308
Services and other charges 44,279 48,218 3,939 40,703
Total General Programs 129,841 114,758 (15,083) 85,848
Community Center:
Personal services 521,209 498,374 (22,835) 423,919
Supplies 89,000 87,561 (1,439) 66,905
' Services and other charges 189,500 212,596 23,096 158,783
Capital outlay 11,000 11,494 494
Total Community Center $810,709 $810,025 ($684) $649,607
- 58 -
City of Brooklyn Center S_2 1
General Fund
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued from '
For the Year Ended December 31, 1995 prior page)
1995
Actual Over 1
or Under( -) 1994
Budget Actual Budget Actual
.Parks an
a s d Recreation continued
Park Maintenance:
1
Personal services $450,795 $333,792 ($117,003) $300,382
Supplies 62,700 52,732 (9,968) 58,090
Services and other charges 296,951 289,023 (7,928) 291,703 1
Capital outlay 28,702 7,822 (20,880) 4,439
Total Park Maintenance
839,148 683,369 (155,779) 654,614. 1
Total Parks and Recreation 2,401,651 2,226,121 (175,530) 2,055,479
Economic Development 1
Convention Bureau:
Services and other charges 209,625 209,576 (49) 199,982
1
Total Economic Development 209,625 209,576 (49) 199,982
Nonde artmental
p 1
Expenditures not Charged to
Departments:
Personal services 0 1,224 1
Supplies pp 26,765 29,359 2,594 25,681
Services and other charges 375,511 260,388 (115,123) 255,064
Capital outlay 3,075 (3,075) 30,810 1
Total Nondepartmental 405,351 289,747 (115,604 ) 312,779
Total Expenditures $11,446,923 $10,559,497 ($887,426) $9,942,058 1
1
!
1
1
1
-59- 1
City of Brooklyn Center, Minnesota
SPECIAL REVENUE FUNDS
The Special Revenue Funds are established to account for revenues
' derived from taxes and /or other specific revenue sources. These
resources are usually restricted by statute, City Charter or ordinance
to finance specific City functions or activities.
' This fund type utilizes the modified accrual basis of accounting.
Revenues are recognized in the accounting period in which they become
available and measurable. Expenditures are recognized in the
accounting period in which the related liability is incurred.
Earle Brown Farm Tax Increment Financing District This fund has the
' authority to collect tax increments which are used for the historic
restoration of the Earle Brown Farm and for debt service payments of
bonds which also were issued for that purpose.
Diseased Tree Removal Fund This Fund was established to account for
the collection of resources and expenditure of these resources for.
diseased tree control. Costs are reimbursed by private property
' owners, or the General Fund, depending upon where the tree was
located.
Community Development Block Grant Fund The Fund was established to
' account for funds received under Title I of the Housing and Community
Development Act of 1974. Transfers are made from this Fund to the
Economic Development Authority Fund where accounting for project costs
takes place.
1
60 '
City of Brooklyn Center B_1
Special Revenue Funds
COMBINING BALANCE SHEET
December 31, 1995
Earle Brown
Tax Incr. Diseased Community
Financing Tree Development Totals
District Removal Block Grant 1995 1994
ASSETS
Cash and cash equivalents $5,411 $5,411 $3,844
Investments 50,571 50,571 49,345
Accounts receivable 364 364 280,572
Deferred special assessments 12,691 12,691 21,010
Delinquent special assessments 654 654 1,145
Due from other governments $463 $235,643 236,106 65,816
TOTAL ASSETS $463 $69,691 $235,643 $305,797 $421,732
I
' LIABILITIES AND FUND BALANCES (DEFICITS)
rn
Liabilities
Accounts payable $1,373 $1,373 $19,414
Due to other governments 97,973
Due to other funds $1,109,340 $235,643 1,344,983 1,690,160
Advances from other funds 698,143 698,143 698,143
Deferred revenue 13,345 13,345 22,155
Total Liabilities 1,807,483 14,718 235,643 2,057,844 2,527,845
Fund Balances (Deficits)
Unreserved (1,807,020) 54,973 0 (1,752,047) (2,106,113)
Total Fund Balances (Deficits) (1,807,020) 54,973 0 (1,752,047) (2,106,113)
TOTAL LIABILITIES AND
FUND BALANCES (DEFICITS) $463 $69,691 $235,643 $305,797 $421,732
City of Brooklyn Center B_2 '
Special Revenue Funds (Continued next page)
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Year Ended December 31, 1995
Earle Brown Farm
Tax Increment District Diseased Tree Removal '
Over Over
Under( -) Under( -)
Budget Actual Budget Budget Actual Budget
Revenues '
Property taxes $1,391,724 $1,755,156 $363,432
Special assessments $17,000 $11,220 ($5,780)
Total Property Taxes 1,391,724 1,755,156 363,432 17,000 11,220 (5,780) '
Intergovernmental:
Federal grants
Total Intergovernmental
Charges for services:
Fees 0 5,000 5,000 12,000 1,264 (10,736) '
Total Charges for Services 0 5,000 5,000 12,000 1,264 (10,736)
Miscellaneous: '
Investment earnings 1,000 3,114 2,114
Total Miscellaneous 1,000 3,114 2,114
Total Revenues 1,391,724 1,760,156 368,432 30,000 15,598 (14,402)
Expenditures
Services and other charges 42,824 44,025 1,201 30,000 14,386 (15,614) '
Interest 98,000 78,277 (19,723)
Total Expenditures 140,824 122,302 (18,522) 30,000 14,386 (15,614)
Excess of Revenues Over Expenditures 1,250,900 1,637,854 386,954 0 1,212 1,212 '
Other Financing Sources or Uses ( -)
Operating transfers out (1,285,000) (1,285,000) 0 '
Excess or Deficiency ( -) of Revenues and Other Sources
Over Expenditures and Other Uses (34,100) 352,854 386,954 0 1,212 1,212
Fund Balances (Deficits) January 1 (2,159,874) (2,159,874) 0 53,761 53,761 0 '
Fund Balances (Deficits) December 31 ($2,193,974) ($1,807,020) $386,954 $53,761 $54,973 $1,212
-62-
' City of Brooklyn Center B_2
Special Revenue Funds (Continued from prior page)
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
For the Year Ended December 31, 1995
Community Development
Block Grant Totals
' Over Over
Under( -) 1995 1995 Under( -) 1994
Budget Actual Budget Budget Actual Budget Actual
Revenues
Property taxes $1,391,724 $1,755,156 $363,432 $1,514,763
Special assessments 17,000 11,220 (5,780) 14,888
' Total Property Taxes 1,408,724 1,766,376 357,652 1,529,651
Intergovernmental:
Federal grants $253,334 $264,641 $11,307 253,334 264,641 11,307 184,836
Total Intergovernmental 253,334 264,641 11,307 253,334 264,641 11,307 184,836
Charges for services:
' Fees 12,000 6,264 (5,736) 18,413
Total Charges for Services 12,000 6,264 (5,736) 18,413
Miscellaneous:
' Investment earnings 1,000 3,114 2,114 2,233
Total Miscellaneous 1,000 3,114 2,114 2,233
Total Revenues 253,334 264,641 11,307 1,675,058 2,040,395 365,337 1,735,133
Expenditures
Services and other charges 72,824 58,411 (14,413) 91,429
Interest 98,000 78,277 (19,723) 81,656
Total Expenditures 170,824 136,688 (34,136) 173,085
Excess of Revenues Over Expenditures 253,334 264,641 11,307 1,504,234 1,903,707 399,473 1,562,048
Other Financing Sources or Uses ( -)
' Operating transfers out (253,334) (264,641) (11,307) (1,538,334) (1,549,641) (11,307) (1,559,678)
Excess or Deficiency ( -) of Revenues and Other Sources
Over Expenditures and Other Uses 0 0 0 (34,100) 354,066 388,166 2,370
' Fund Balances (Deficits) January 1 0 0 0 (2,106,113) (2,106,113) 0 (2,108,483)
Fund Balances (Deficits) December 31 $0 $0 $0 ($2,140,213) ($1,752,047) $388,166 ($2,106,113)
' -63-
City of Brooklyn Center, Minnesota
DEBT SERVICE FUNDS
The Debt Service Funds were established to account for the payment
(from.taxes and other resources) of interest and principal on long-
' term general obligation debt.
This fund type utilizes the modified accrual basis of accounting.
' Revenues are recognized in the accounting period in which they become
available and measurable. Expenditures are recognized in the
accounting period in which the principal and interest are due.
' The City's Debt Service funds included in this section are:
State Aid Street Bonds Debt Service Fund This Fund accounts for the
' accumulation of state aid allotments, for payment of principal and
interest on bonds issued in 1991 to finance a comprehensive
improvement and upgrading 69th Avenue North as a state aid route.
' Tax Increment Bonds of 1985 & 1991 Funds These Funds were
established to account for the accumulation of resources for payment
of principal and interest on general obligation bonds issued in 1985
1 and 1991 to finance the purchase and redevelopment of the historic
Earle Brown Farm in Brooklyn Center.
' Refunding Tax Increment Bonds of 1992 Fund: This fund was established
to account for the resources that will be used to advance refund the
Tax Increment Bonds of 1985.
' Tax Increment Bonds of 1995 Fund: This Fund was established to
account for the accumulation of resources for payment of principal and
interest on general obligation bonds issued in 1995 to finance various
' redevelopment projects within the City.
Refunding Bonds of 1987 Fund This Fund was established to account
' for the collection of special assessments for the payment of principal
and interest on general obligation bonds. The bonds were sold during
1987 to refund Improvement Bonds of 1982.
' Street Improvement Bonds of 1994 and 1995 Funds: These Funds were
established to account for the collection of special assessments and
property taxes for the payment of principal and interest on general
' obligation improvement bonds. The bonds were sold during 1994 and
1995 to finance the City's neighborhood street improvement program.
-64-
C -1
City of Brooklyn Center
Debt Service Funds
COMBINING BALANCE SHEET
December 31, 1995
Refunding
Tax Tax Tax Tax Street Street
Increment Increment Increment Increment Refunding Improvement Improvement
Bonds Bonds Bonds Bonds Bonds Bonds Bonds Totals
of 1985 of 1991 of 1992 of 1995 of 1987 of 1994 of 1995 1995 1994
ASSETS
Cash and cash equivalents $55,335 $55,395 $39,763 $18,461 $220,692 $60,744 $450,390 $194,684
Investments 517,174 517,733 371,640 172,543 1,579,090 1,051,402
Delinquent taxes Receivable 936 936
Special assessments receivable:
Deferred 150,048 124,777 190,925 465,750 445,415
Delinquent 7,423 334 7,757 7,922
Due from other funds 78,835 78,920 56,651 26,301 240,707 259,299
Restricted Investments $4,180,920 4,180,920 4,182,719
rn
cn
TOTAL ASSETS $651,344 $652,048 $4,180,920 $468,054 $374,776 $346,739 $251,669 $6,925,550 $6,141,441
LIABILITIES AND FUND BALANCES
Liabilities
Deferred revenue $157,471 $126,047 $190,925 $474,443 $453,337
Total Liabilities 157,471 126,047 190,925 474,443 453,337
Fund Balances
Reserved for debt service $651,344 $652,048 $4,180,920 $468,054 217,305 220,692 60,744 6,451,107 5,688,104
Total Fund Balances 651,344 652,048 4,180,920 468,054 217,305 220,692 60,744 6,451,107 5,688,104
TOTAL LIABILITIES AND
FUND BALANCES $651,344 $652,048 $4,180,920 $468,054 $374,776 $346,739 $251,669 $6,925,550 $6,141,441
wr r� r r� it rr r� r ■r r r■ r� r r r rr r r ■r
C -2
City of Brooklyn Center
Debt Service Funds
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For the Year Ended December 31, 1995
Refunding
State Tax Tax Tax Tax Street Street
Aid Increment Increment Increment Increment Refunding Improvement Improvement
Street Bonds Bonds Bonds Bonds Bonds Bonds Bonds Totals
Bonds of 1985 of 1991 of 1992 of 1995 of 1987 of 1994 of 1995 1995 1994
Revenues
Property taxes $70,214 $70,214
Special assessments $177,860 46,449 $57,367 281,676 $328,696
Investment earnings $9,829 $8,350 $217,823 $2,440 5,074 9,466 558 253,540 261,876
i
Total Revenues 9,829 8,350 217,823 2,440 182,934 126,129 57,925 605,430 590,572
Expenditures
Principal $150,000 240,000 350,000 85,000 825,000 780,000
Interest 156,325 365,370 286,138 219,622 7,131 41,390 1,075,976 1,080,555
Fiscal agent fees 400 509 400 200 300 200 2,009 1,636
rn I
Total Expenditures 306,725 605,879 636,538 219,622 200 92,131 41,690 200 1,902,985 1,862,191
i
Excess or Deficiency ( -) of Revenues
Over Expenditures (306,725) (596,050) (628,188) (1,799) 2,240 90,803 84,439 57,725 (1,297,555) (1,271,619)
Other Financing Sources or Uses (-1
Proceeds from sale of bonds 465,814 3,019 468,833 3,533
Operating transfers in 306,725 640,000 645,000 1,591,725 1,559,471
Total Other Financing Sources or Uses ( -) 306,725 640,000 645,000 465,814 3,019 2,060,558 1,563,004
Excess or Deficiency ( -) of Revenues and
Other Sources over Expenditures
and Other Uses 0 43,950 16,812 (1,799) 468,054 90,803 84,439 60,744 763,003 291,385
Fund Balances January 1 0 607,394 635,236 4,182,719 0 126,502 136,253 0 5,688,104 5,846,719
Equity Transfer In (Out) (450,000)
Fund Balances December 31 $0 $651,344 $652,048 $4,180,920 $468,054 $217,305 $220,692 $60,744 $6,451,107 $5,688,104
-
' City Brooklyn r Minnesota
i y of Br klyn Cente ,
CAPITAL PROJECTS FUNDS
The Capital Projects Funds are established to account for all
resources used for the construction or acquisition of capital
facilities by the City except those financed by Enterprise Funds.
This fund type utilizes the modified accrual basis of accounting.
Revenues are recognized in the accounting period in which they become
available and measurable. Expenditures are recognized in the
accounting period in which the related liability is incurred.
' The City's Capital Projects Funds included in this section are:
Housing and Redevelopment Authority Fund (H.R.A.) This fund has
authority to levy an ad valorem property tax for the purpose of
conducting housing and redevelopment projects. These projects are now
done in the E.D.A. Fund and all tax proceeds are transferred to that
' fund.
Economic Development Authority Fund This Fund was established to
account for the Economic Development Authority (E.D.A.) of Brooklyn
Center. The E.D.A. carries out activities which previously were done
by the H.R.A., plus it has authority to operate an enterprise. The
Earle Brown Heritage Center operates under this authority and a
statement of its operations can be found in the enterprise fund
section of this report. The E.D.A. also does redevelopment and
housing projects, funded by transfers from the C.D.B.G. and H.R.A.
funds.
Capital Improvements Fund This Fund was established in 1968 to
provide funds, and to account for the expenditure of such funds, for
major capital outlays including, but not be limited to, construction
or acquisition of major permanent facilities having a relatively long
life; and /or to reduce debt incurred for capital outlays. The
' financing sources of the Fund include ad valorem taxation, transfers
from other Funds, issuance of bonds, federal and state grants, and
investment earnings.
' Municipal State Aid for Construction Fund This Fund was established
to account for the state allotment of gasoline tax collections used
for transportation related construction projects.
Special Assessment Construction Fund This Fund was established to
account for the resources and expenditures required for the
acquisition and construction of capital facilities or improvements
financed wholly or in part by special assessments levied against
benefitted properties.
' -67-
D -1
City of Brooklyn Center '
Capital Projects Funds
COMBINING BALANCE SHEET
December 31, 1995
Municipal
Economic State Aid Special ,
Development Capital for Assessment Totals
Authority Improvements Construction Construction
Fund Fund Fund Fund 1995 1994 '
ASSETS
Cash and cash equivalents $392,649 $408,948 $261,321 $53,106 $1,116,024 $580,181
Investments 3,669,811 3,822,152 2,442,382 496,341 10,430,686 7,448,015
Accounts receivable 300 30,684 30,984 69,192
Delinquent taxes receivable 12,158 12,158 9,648
Special assessments: '
Deferred 905,638 905,638 1,018,095
Delinquent 57,978 57,978 46,181
Due from other funds 932,748 582,626 372,303 1,887,677 1,920,517
Due from other governments 1,465,341 1,465,341 1,968,764
Advance to other funds 1,297,672 593,069 1,890,741 1,902,053
Restricted investments 1,000,000 1,000,000 1,000,000
TOTAL ASSETS $6,007,666 $6,142,082 $5,134,416 $1,513,063 $18,797,227 $15,962,646 '
LIABILITIES AND FUND BALANCES (DEFICITS)
Liabilities ,
Accounts payable $4,350 $2,212 $2,304 $8,866 $72,258
Contracts payable 120,258 $194,475 32,399 347,132 127,485
Due to other funds 1,050,477 1,050,477 1,144,791
Accrued salaries and wages 2,767 165 172 1036 4,140 4,585
Accrued vacation and sick pay 21,970 21,970 18,640
Deferred revenue 12,158 1,456,341 963,616 2,432,115 3,042,688
Total Liabilities 41,245 122,635 1,650,988 2,049,832 3,864,700 4,410,447
Fund Balances (Deficits) '
Reserved:
Bond proceeds 3,477,619 3,477,619
Dedicated housing account 1,000,000 1,000,000 1,000,000 ,
Advances to other funds 1,297,672 593,069 1,890,741 1,902,053
Unexpended appropriations 223,951
Unreserved 1,488,802 4,721,775 2,890,359 (536,769) 8,564,167 8,426,195 '
Total Fund Balances (Deficits) 5,966,421 6,019,447 3,483,428 (536,769) 14,932,527 11,552,199
TOTAL LIABILITIES AND '
FUND BALANCES (DEFICITS) $6,007,666 $6,142,082 $5,134,416 $1,513,063 $18,797,227 $15,962,646
68
City of Brooklyn Center D -2 -2
Capital Projects Funds
' COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
For the Year Ended December 31, 1995
Housing Municipal
' and Economic State Aid Special
Redevelop Development Capital for Assessment
Authority Authority Improvements Construction Construction Totals
Fund Fund Fund Fund Fund 1995 1994
Revenues
Property taxes $118,434 $171,717 $290,151 $238,547
Special assessments $363,472 363,472 252,510
Intergovernmental 18,304 $39,553 $1,268,540 16,000 1,342,397 722,098
Investment earnings 142,218 370,449 177,310 12,296 702,273 694,490
Miscellaneous 12,845 3,975 16,820 27,831
Total Revenues 136,738 326,780 413,977 1,445,850 391,768 2,715,113 1,935,476
Expenditures
' Personal services 161,950 57,522 21,498 109,374 350,344 358,018
Supplies 643 4,385 16 2,379 7,423 3,203
Services and other charges 360,338 95,917 269,163 111,553 836,971 651,692
Capital outlay 50,186 1,138,384 579,714 603,036 2,821,320 1,449,688
' Interest 77 92,486 92,563 109,132
Total Expenditures 1,023,194 1,296,208 870,391 918,828 4,108,621 2,571,733
' Excess or Deficiency ( -) of Revenues
Over Expenditures 136,738 (696,414) (882,231) 575,459 (527,060) (1,393,508) (636,257)
' Other Financing Sources or Uses( -)
Proceeeds from sale of bonds 4,045,280 770,640 4,815,920 824,980
Operating transfers in 401,379 7,357 408,736 1,014,519
' Operating transfers out (136,738) (314,082) (450,820) (1,139,154)
Total Other Financing Sources or Uses( -) (136,738) 4,446,659 (314,082) 777,997 4,773,836 700,345
' Excess or Deficien cY() - of Revenues and Other
Financing Sources Over Expenditures and
' Other Financing Uses 0 3,750,245 (882,231) 261,377 250,937 3,380,328 64,088
Fund Balance (Deficits) January 1 2,216,176 6,901,678 3,222,051 (787,706) 11,552,199 11,496,189
' Equity Transfers In (Out) (8
Fund Balance (Deficits) December 31 $0 $5,966,421 $6,019,447 $3,483,428 ($536,769) $14,932,527 $11,552,199
' -69-
i
City of Brooklyn Center DD =3 1
Housing and Redevelopment Authority Fund
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL 1
For the Year Ended December 31, 1995
1995
Actual Over
or Under( -) 1994 '
Budget Actual Budget Actual
Revenues
Property taxes $118,670 $118,434 ($236) $115,104 1
Intergovernmental 18,304 18,304 0 17,835
Total Revenues 136,974 136,738 (236) 132,939
_Other Financing Uses
Operating transfers out 136,974 136,738 (236) 132,939 1
Excess or Deficiency ( -) of
Revenues over Other Financing Uses 0 0 0 0
1
Fund Balance January 1 0 0 0 0
Fund Balance December 31 $0 $0 $0 $0 1
i
1
1
1
1
1
1
-70- 1
' City of Brooklyn Center D_4
Economic Development Authority Fund
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL
For the Year Ended December 31, 1995
' 1995
Actual Over
or Under( -) 1994
Budget Actual Budget Actual
Revenues
' Property taxes $172,857 $171,717 ($1,140) $123,443
Intergovernmental 305,306
Investment Earnings 62,500 142,218 79,718 96,226
' Miscellaneous 23,500 12,845 (10,655) 26,786
Total Revenues 258,857 326,780 67,923 551,761
' Expenditures
Personal Services 160,596 161,950 1,354 151,491
Supplies 2,300 643 (1,657) 932
Services and other charges 400,222 360,338 (39,884) 362,609
Capital Outlays 4,131,327 500,186 (3,631,141) 214,707
Interest 77 77 16
Total Expenditures 4,694,445 1,023,194 (3,671,251) 729,755
Excess or Deficiency ( -) of
' Revenues over Expenditures (4,435,588) (696,414) 3,739,174 (177,994)
Other Financing Sources
Sale of Bonds 4,045,280 4,045,280 0
Operating transfers in 390,308 401,379 11,071 787,775
Total Other Financing Sources 4,435,588 4,446,659 11,071 787,775
Excess or Deficiency ( -) of
Revenues and Other Financing Sources
' Over Expenditures 0 3,750,245 3,750,245 609,781
Fund Balance January 1 2,216,176 2,216,176 0 1,614,473
1 Equity Transfer Out (8,078)
Fund Balance December 31 $2,216,176 $5,966,421 $3,750,245 $2,216,176
- 71 -
S -3
City of Brooklyn Center
Capital Improvements Fund
PROJECT- LENGTH SCHEDULE OF CONSTRUCTION PROJECTS
From Beginning to December 31, 1995
Project Over( -) Under
1995 to Date Expended
Type of Project Appropriations Expenditures Expenditures Appropriations
Fire training facility $95,000 $20,000 $70,000 $25,000
Central garage improvements 1,133,624 723,813 1,222,624 (89,000)
Interim city hall remodelling 440,000 363,216 387,670 52,330
V Park playground equipment 157,711 109,323 193,474 (35,763)
N Misc. curbing, excavation, removals 44,348 42,396 42,396 1,952
ADA trails,curb removals, ramps 44,638 37,460 39,849 4,789
Totals $1,915,321 $1,296,208 $1,956,013 (140,692)
r r� r r� rr r r rr r r rr r r �r r r rr r�
S -4
City of Brooklyn Center
Municipal State Aid Construction Fund
PROJECT- LENGTH SCHEDULE OF CONSTRUCTION PROJECTS
From Beginning to December 31, 1995
Project Over( -) Under
1995 to Date Expended
Project Appropriation Expenditures Expenditures Appropriations
Humboldt Avenue improvements 507,486 369,532 401,451 106,035
69th Avenue soil correction 997,737 3,417 969,708 28,029
Shingle Creek Parkway overlay 430,620 102,817 413,022 17,598
Misc. sidewalk replacement 16,917 15,931 16,751 166
69th Ave., Shingle Creek Parkway to Dupont Ave. 1,712,926 54,882 56,684 1,656,242
Brooklyn Boulevard street improvement 207,090 162,163 168,991 38,099
Woodbine Neighborhood street improvements 75,740 134,760 134,760 (59,020)
James /Knox/54th Avenue improvements 26,889 26,889 (26,889)
w
Totals $3,948,516 $870,391 $2,188,256 $1,760,260
S -5
City of Brooklyn Center
Special Assessment Construction Fund
PROJECT- LENGTH SCHEDULE OF CONSTRUCTION PROJECTS
From Beginning to December 31, 1995
Project Over( -) Under
1995 to Date Expended
Type of Project Appropriations Expenditures Expenditures Appropriations
James, Knox & 54th Ave. street improvements $232,286 ($1,399) $231,213 $1,073
57th Ave. street improvements 144,905 26,189 30,763 114,142
Humboldt Avenue street improvements 50,703 37,628 50,703 -
Northwest area street improvements 596,946 (8,295) 594,101 2,845
Woodbine neighborhood street improvements 917,675 741,053 757,485 160,190
Orchard Lane East street improvements 925,700. 40,587 40,587 885,113
Logan, James, Knox Avenue improvements 590,615 15,613 15,613 575,002
Totals $3,458,830 $851,376 $1,720,465 $1,738,365
' City of Brooklyn Center, Minnesota
ENTERPRISE FUNDS
The Enterprise Funds were established to account for the financing of
self supporting activities of the City which render services on a user
charge basis to the general public.
' Revenues and expenses in these Funds are recognized on the accrual
basis of accounting. Revenues are recognized in the accounting period
in which they are earned and become objectively measurable. Expenses
are recognized in the period incurred, if objectively measurable.
The City's Enterprise Funds included in this section are:
Municipal Liquor Fund This Fund accounts for the operations of the
City's three municipal off -sale liquor stores.
' Golf Course Fund This fund accounts for operations of Centerbrook
Golf Course, a 9 hole, par 3 course owned by the City.
' Earle Brown Heritage Center Fund This fund accounts for the
operation of a pioneer farmstead which has been historically preserved
and restored as a modern multipurpose facility. Its convention center
can host conferences, trade shows, and concerts seating 1,000 people
in either banquet or theater style. The "Inn On The Farm" is a bed
and breakfast with ten rooms available to complement convention
activities or be rented individually. Earle's, a unique special
' occasion restaurant, is also located at the "Inn on the Farm ".
Several of the barns have been restored as unique office settings
which have found a niche in the market.
Recycling and Refuse Fund This fund accounts for the operation of
a state mandated recycling program. Expansion into refuse collection
will take place only when there is a clear advantage to be achieved
by it.
' Water Utilities Fund This Fund accounts for the provision of water
to customers. Administration, wells, water storage, and distribution
are included.
' Sanitary Sewer Fund This Fund accounts for the collection and pumping
of sanitary sewage through a system of sewer lines and lift stations.
Sewage is treated by the Metropolitan Council Environmental Services
' whose fees represent about 75% of this fund's expenses.
Storm Drainage Fund This Fund accounts for the operations and
improvements of the storm water drainage system. It incorporates not
' only the storm sewer system, but also water structures such as holding
ponds and facilities to improve water quality. Fees are based upon
the amount of water running off a property and vary with both size and
' absorption characteristics of the parcel.
-75-
City of Brooklyn Center
Enterprise Funds (Continued next page)
COMBINING BALANCE SHEET
December 31, 1995
E. Brown
Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage Totals
ASSETS Fund Fund Fund Fund Fund Fund Fund 1995 1994
Current Assets
Cash and cash equivalents $1,945 $478 $143,522 $6,668 $478,047 $356,088 $50,825 $1,037,573 $909,604
Investments 62,324 4,467,974 3,328,099 475,023 8,333,420 8,012,733
Accounts receivable - net 8,693 315,029 11,269 66,630 144,536 41,901 588,058 435,406
Accrued revenue 28,545 131,912 298,823 118,796 578,076 535,332
Special assessments receivable:
Deferred 49,394 5,666 76,362 131,422 61,886
Delinquent 3,148 3,148 3,590
Due from other governments 149,789 461,805 611,594 940,091
Inventories 301,000 7,535 29,093 18,961 356,589 328,575
Prepaid expenses 6,468 17,438 119,305 143,211 143,157
i
v Total Current Assets 318,106 8,013 505,082 108,806 5,216,066 4,402,306 1,224,712 11,783,091 11,370,374
rn
Restricted Assets
Revenue bond construction account
Due from other governments 473,344
Total Restricted Assets 473,344
Fixed Assets
Mains and lines 8,715,706 7,244,920 2,495,297 18,455,923 15,971,551
Structures 327,595 301,875 9,555,862 4,439,590 1,895,669 16,520,591 16,119,716
Equipment 143,013 32,636 1,040,729 26,887 23,223 6,736 1,273,224 1,256,114
Land 107,405 1,391,711 925,000 23,938 3,388 287,158 2,738,600 2,738,600
Land improvements 12,904 77,450 2,600 92,954 84,981
590,917 1,803,672 11,521,591 13,208,721 9,167,200 2,789,191 39,081,292 36,170,962
Less: Allowance for depreciation 245,317 108,030 1,823,424 4,267,293 2,410,845 6,789 8,861,698 8,203,431
Total Net Fixed Assets 345,600 1,695,642 9,698,167 8,941,428 6,756,355 2,782,402 30,219,594 27,967,531
TOTALS $663,706 $1,703,655 $10,203,249 $108,806 $14,157,494 $11,158,661 $4,007,114 $42,002,685 $39,811,249
i
i
E -1
(Continued from
E. Brown prior page)
Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage Totals
Fund Fund Fund Fund Fund Fund Fund 1995 1994
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts payable $81,794 $2,308 $153,032 $500 $18,525 $19,435 $1,934 $277,528 $383,627
Contracts payable 26,390 866,875 59,299 952,564
Accrued salaries payable 5,783 640 23,795 5,021 2,131 393 37,763 32,321
Accrued vacation and sick pay 23,708 1,530 13,760 13,461 52,459 48,399
Accrued interest payable 37,760 37,760 37,760
Due to other funds 595,755 595,755 389,205
Current portion of long -term debt 24,828 24,828 22,812
Total Current Liabilities 136,113 4,478 786,342 500 63,397 888,441 99,386 1,978,657 914,124
Current Liabilities payable from
r Resticted Assets
Accounts Payable 54,710
v
r Lono -Term Liabilities
Bonds payable 1,830,000 1,830,000 1,830,000
Advances from other funds 111,344 1,161,500 1,272,844 1,286,172
Total Long -term Liabilities 111,344 1,161,500 1,830,000 3,102,844 3,116,172
Fund Equity
Contributions 636,886 9,548,016 4,997,510 5,668,426 146,963 20,997,801 21,187,660
Retained earnings (Deficits)
Reserved:
Debt Service 198,315 198,315 90,625
Special assessments 52,542 5,666 76,362 134,570 65,476
Unreserved 416,249 (99,209) (131,109) 108,306 9,044,045 4,596,128 1,656,088 15,590,498 14,382,482
Total Retained Earnings (Deficits) 416,249 (99,209) (131,109) 108,306 9,096,587 4,601,794 1,930,765 15,923,383 14,538,583
Total Fund Equity 416,249 537,677 9,416,907 108,306 14,094,097 10,270,220 2,077,728 36,921,184 35,726,243
TOTALS $663,706 $1,703,655 $10,203,249 $108,806 $14,157,494 $11,158,661 $4,007,114 $42,002,685 $39,811,249
City of Brooklyn Center E_2
Enterprise Funds (Continued next page)
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS
For the Year Ended December 31, 1995
E. Brown
Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage Totals
Operating Revenues Fund Fund Fund Fund Fund Fund Fund 1995 1994
Sales and user fees $2,696,776 $301,588 $2,385,465 $212,179 $1,048,834 $2,282,067 $788,897 $9,715,806 $9,248,796
Cost of sales 2,043,179 36,102 341,911 2,421,192 2,413,423
I
Net Operating Revenues 653,597 265,486 2,043,554 212,179 1,048,834 2,282,067 788,897 7,294,614 6,835,373
Operating Expenses
Personal services 365,502 127,233 1,258,271 376,422 186,002 102,708 2,416,138 2,246,599
i Supplies 13,063 21,471 152,491 87,234 11,110 25 285,394 281,683
Other services 41,659 46,757 493,619 214,909 185,115 1,564,506 80,141 2,626,706 2,414,671
Oo Insurance 13,941 7,988 36,255 308 12,981 5,774 2,116 79,363 97,067
1 Utilities 23,683 12,566 137,229 151,405 19,186 344,069 343,677
Rent 32,584 54,134 86,718 69,858
Depreciation 20,045 15,990 347,505 241,251 114,132 5,471 744,394 721,297
Total Operating Expenses 510,477 232,005 2,479,504 215,217 1,054,408 1,900,710 190,461 6,582,782 6,174,852
i
Operating Income (Loss) $143,120 $33,481 ($435,950) ($3,038) ($5,574) $381,357 $598,436 $711,832 $660,521
i
E-2
(Continued from
prior page)
E. Brown
Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage Totals
Fund Fund Fund Fund Fund Fund Fund 1995 1994
Nonoperating Revenues or Expenses( -)
Investment earnings $2,069 $5,632 $290,593 $238,419 $72,881 $609,594 $518,661
Special assessments:
Service hookups & delinquencies 8,883 5,311 14,194 16,776
Other revenue 4,924 2,660 7,584 2,153
Gain (loss) on disposal of fixed assets ($493) ($347) (494) (1,041) (2,375) (11,541)
Interest and fiscal agent fees (12,639) (57,634) (31,653) (90,925) (192,851) (123,465)
Nonoperating Totals (5,646) (58,127) (32,000) 5,632 301,642 242,689 (18,044) 436,146 402,584
Income Before Operating Transfers 137,474 (24,646) (467,950) 2,594 296,068 624,046 580,392 1,147,978 1,063,105
I
Operating Transfers In 124,842
Operating Transfers Out (100,000) (100,000) (100,000)
Net Income (Loss) 37,474 (24,646) (467,950) 2,594 296,068 624,046 580,392 1,047,978 1,087,947
Depreciation on contributed assets
that reduces contributed capital 336,822 336,822 338,532
Retained Earnings (Deficits) Jan. 1 378,775 (74,563) 19 105,712 8,800,519 3,977,748 1,350,373 14,538,583 13,675,883
Equity Transfer from Contributed Capital 55,320
Equity Transfer In (Out) (619,099)
Retained Earnings (Deficits) Dec. 31 $416,249 ($99,209) ($131,109) $108,306 $9,096,587 $4,601,794 $1,930,765 $15,923,383 $14,538,583
City of Brooklyn Center E_3
Enterprise Funds (Continued next page)
COMBINING STATEMENT OF CASH FLOWS
For the Year Ended December 31, 1995
E. Brown
Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage Totals
Cash flows from operating activities: Fund Fund Fund Fund Fund Fund Fund 1995 1994
Operating income(loss) $143,120 $33,481 ($435,950) ($3,038) ($5,574) $381,357 $598,436 $711,832 $660,521
Adjustments to reconcile operating income
(loss) to net cash provided by (used for)
operating activities:
Depreciation 20,045 15,990 347,505 241,251 114,132 5,471 744,394 721,297
Changes in assets and liabilities:
Receivables (6,581) (120,090) (5,158) 1,023 (1,765) 669,922 537,351 (1,179,037)
Inventories (16,966) (973) (8,184) (1,891) (28,014) (8,785)
Prepaid expenses (3,566) 11,041 (7,529) (54) 10,185
Payables (27,019) (2,998) 10,110 (65) 4,675 814,535 (7,483) 791,755 34,125
Accrued expenses (12) 1,097 7,699 (480) 1,049 149 9,502 (8,413)
Accrued interest payable 37,760
Other nonoperating income 4,924 11,543 5,311 21,778 18,929
p Net cash provided by (used for)
operating activities 113,945 46,597 (187,869) (8,261) 250,547 1,307,090 1,266,495 2,788,544 286,582
Cash flows from noncapital financing activities:
Proceeds from borrowings on advance 11,500 11,500 70,000
Proceeds from borrowings on due to other funds 206,550 206,550 83,726
Principal repayments on advance (22,813) (22,813) (20,960)
Interest paid on advance from other funds (12,639) (57,634) (70,273) (70,556)
Interest paid on due to other funds (31,653) (31,653
(22,701)
Equity transfer to Central Garage Fund (402,911)
Operating transfers in 124,842
Operating transfers out (100,000) (100,000) (100,000)
Net cash provided by (used for)
noncapitai financing activities ($135,452) ($46,134) $174,897 $0 $0 $0 $0 ($6,689
($338,560)
E -3
(Continued from
prior page)
E. Brown
Municipal Golf Heritage Recycling Water Sanitary Storm
Liquor Course Center & Refuse Utility Sewer Drainage Totals
Fund Fund Fund Fund Fund Fund Fund 1995 1994
Cash flows from capital and related
financing activities:
Proceeds from bond sale $1,830,000
Capital contributions $146,963 $146,963
Acquisition and construction of
capital assets ($23,105) ($3,314) ($81,123) ($350,265) ($1,280,515) (1,260,509) (2,998,831
(2
Interest paid on revenue bonds (90,925) (90,925) (30,208)
Net cash provided by (used for) capital
and related financing activities (23,105) (3,314) (81,123) $0 (350,265) (1,280,515) (1,204,471) (2,942,793) (355,173)
Cash flows from investing activities:
Investments purchased (42,290) (3,383,684) (2,634,374) (466,072) (6,526,420) (1,777,024)
1 Investments sold or matured 46,411 3,327,212 2,478,370 353,740 6,205,733 1,857,406
00 Interest on investments 2,069 5,632 290,593 238,419 72,881 609,594 518,661
i Net cash provided by (used for)
investing activities 2,069 0 0 9,753 234,121 82,415 (39,451) 288,907 599,043
Net increase (decrease) in cash and
cash equivalents (42,543) (2,851) (94,095) 1,492 134,403 108,990 22,573 127,969 191,892
Cash and cash equivalents at
beginning of the year 44,488 3,329 237,617 5,176 343,644 247,098 28,252 909,604 717,712
Cash and cash equivalents at
end of the year $1,945 $478 $143,522 $6,668 $478,047 $356,088 $50,825 $1,037,573 $909,604
NONCASH FINANCING, CAPITAL, AND INVESTING ACTIVITIES
Gain (Loss) on disposal of fixed assets - ($493) ($347) - ($494) ($1,041) ($2,375) ($656)
Gain (Loss) resulting from transfer of
fixed assets to the Central Garage Fund - - - - - - ($10,885)
Fixed Assets transferred to Central
Garage Fund, net of depreciation - - - - - $216,188
E_4 ,
City of Brooklyn Center '
Municipal Liquor Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS '
For the Year Ended December 31, 1995
1995 1994 1
Sales
Liquor $878,251 $867,557
Wine 267,177 265,032 '
Beer 1,378,541 1,397,958
Soft drinks 56,404 55,944
Other merchandise 116,403 111,882 '
Total Sales 2,696,776 2,698,373
Less: Cost of Sales 2,043,179 2,
023,603
Net Operating Revenues 653,597 674,770 '
Operating Expenses
Personal services 365,502 369,660 '
Supplies 13,063 8,551
Other services 41,659 61,755
Insurance 13,941 13,318 '
Utilities 23,683 22,234
Rent 32,584 35,410
Depreciation 20,045 15,717 ,
Total Operating Expenses 510,477 526,645
Operating Income 143,120 148,125
Nonoperating Revenue or Expense( -) '
Investment earnings 2,069 4,036
Other revenue 4,924 650
Gain on disposal of fixed assets 716
Interest and fiscal agent fees (12,639) (14,491) ,
Total Nonoperating (5,646) (9,089) ,
Operating Transfers to General Fund 100,000 100,000
Net Income 37,474 39,036
Retained Earnings January 1 378,775 354,288
Equity Transfer In (Out) (14,549) ,
Retained Earnings December 31 $416,249 $378,775
-82- '
E -5
' City of Brooklyn Center
Golf Course Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENSES
' AND CHANGES IN RETAINED EARNINGS
For the Year Ended December 31, 1995
' 1995 1994
Operating Revenues
' Green fees $227,233 $232,862
Rentals 8,683 8,542
Leagues 7,577 10,340
' Golf lessons 11,135 10,390
Concessions 21,689 18,237
Merchandise 22,132 18,909
' Pop machine 2,734 2,394
Miscellaneous 405 376
Total Operating Revenues 301,588 302,050
Less: Cost of Sales 36,102 34,550
Net Operating Revenues 265,486 267,500
Operating Expenses
' Personal services 127,233 124,681
Supplies 21,471 20,713
Other services 46,757 46,761
' Insurance 7,988 7,987
Utilities 12,566 11,079
Depreciation 15,990 13,659
' Total Operating Expenses 232,005 224,880
Operating Income 33,481 42,620
Nonoperating Revenue or Expense( -)
' Loss on disposal of fixed assets (493) (10,952)
Interest and fiscal agent fees (57,634) (56,065)
Total Nonoperating (58,127) (67,017)
Net Loss (24,646) (24,397)
' Retained Earnings (Deficit) January 1 (74,563) 4,856
' Equity Transfer from Contributed Capital 55,320
Equity Transfer In (Out) (110,342)
' Retained Earnings (Deficit) December 31 ($99,209) ($74,563)
' -83-
E_6 '
City of Brooklyn Center '
Earle Brown Heritage Center Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS '
For the Year Ended December 31, 1995
t Operating Revenues 1995 1994
Conventions $702,466 $592,208
Catering 1,249,546 1,240,038 '
Inn on the Farm 321,344 299,539
Office Rents 112,109 116,326
Total Operating Revenues 2,385,465 2,248,111 '
Less: Cost of Sales 341,911 355,270 '
Net Operating Revenues 2,043,554 1,892,841
Operating Expenses ,
Personal services 1,258,271 1,144,161
Supplies 152,491 150,743 '
Other services 493,619 478,017
Insurance 36,255 41,202
Utilities 137,229 141,510 '
Rent 54,134 34,448
Depreciation 347,505 343,328
Total Operating Expenses 2,479,504 2,333,409 ,
Operating Loss (435,950) (440,568) '
Nonoperating Revenue or Expense( -)
Loss on disposal of fixed assets (347) (105) ,
Interest and fiscal agent fees .(31,653) (22,701)
Total Nonoperating (32,000) (22,806) '
Operating Transfers In 124,842
Net Loss (467,950) (338,532) '
Depreciation on contributed assets that
reduces contributed capital 336,822 338,532 ,
Retained Earnings January 1 19 19
Retained Earnings (Deficit) December 31 ($131,109) $19 '
-84- ,
EE = 7
City of Brooklyn Center
' Recycling & Refuse Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
' For the Year Ended December 31, 1995
' 1995 1994
Operating Revenues
' Recycling service fees $212,179 $134,740
' Operating Expenses
Supplies 554
Other services 214,909 117,447
' Insurance 308 871
Total Operating Expenses 215,217 118,872
' Operating Income (Loss) (3,038) 15,868
' Nonoperating Revenues
Investment earnings 5,632 5,137
' Total Nonoperating 5,632 5,137
Net Income 2,594 21,005
' Retained Earnings January 1 105,712 84,707
Retained Earnings December 31 $108,306 $105,712
' -85-
City of Brooklyn Center EE = 8 '
Water Utility Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENSES '
AND CHANGES IN RETAINED EARNINGS
For the Year Ended December 31, 1995
1995 1994
Operating Revenues '
Service to customers $968,257 $962,369
Sale of meters 23,768 33,140
Penalties 56,809 58,180
Total Operating Revenues 1,048,834 1,053,689
Operating Expenses
Personal services 376,422 319,984
Supplies 87,234 79,614 '
Contractual services 185,115 160,136
Insurance 12,981 12,277 '
Utilities 151,405 148,962
Depreciation 241,251 236,850
Total Operating Expenses 1,054,408 957,823
Operating Income (Loss) (5,574) 95,866 '
Nonoperating Revenues or Expenses( -)
Investment earnings 290,593 266,561
Special assessments (for hookups & delinquencies) 8,883 16,177
Other 2,660 1,431 ,
Loss on disposal of fixed assets (494) (5,063)
Total Nonoperating 301,642 279,106 ,
Net income 296,068 374,972 '
Retained Earnings January 1 8,800,519 8,572,569
Equity Transfer In (Out) 147,022
Retained Earnings December 31 $9,096,587 $8,800,519 ,
-86-
1
City of Brooklyn Center E_9
Sanitary Sewer Fund
1 COMPARATIVE STATEMENT OF REVENUES
AND CHANGES IN RETAINED EARNINGS
For the Year Ended December 31, 1995
1
1995 1994
1 Operating Revenues
Service to customers $2,282,067 $2,126,822
Operating Expenses
Personal services 186,002 185,622
1 Supplies 11,110 18,330
Contractual services 137,176 59,066
1 Metropolitan Council Environmental Services 1,427,330 1,395,261
Insurance 5,774 19,312
Utilities 19,186 19,892
' Depreciation 114,132 110,855
Total Operating Expenses 1,900,710 1,808,338
1
Operating Income 381,357 318,484
1
Nonoperating Revenues
1 Investment earnings 238,419 202,997
Special assessments (for hookups & delinquencies) 5,311 599
Other 72
1 Gain (loss) on disposal of fixed assets (1,041) 11,291
Total Nonoperating 242,689 214,959
1
Net Income 624,046 533,443
' Retained Earnings January 1 3,977,748 3,663,133
Equity Transfer In (Out) (218,828)
Retained Earnings December 31 $4,601,794 $3,977,748
i
1
1
_87_
City of Brooklyn Center E -10 '
Storm Drainage Fund
COMPARATIVE STATEMENT OF REVENUES, EXPENSES '
AND CHANGES IN RETAINED EARNINGS
For the Year Ended December 31, 1995
1995 1994
Operating Revenues
Service to customers $788,897 $685,011
Operating Expenses '
Personal services 102,708 102,491
Supplies 25 3,178
Contractual services 80,141 96,228
Insurance 2,116 2,100
Depreciation 5,471 888 '
Total Operating Expenses 190,461 204,885
Operating Income 598,436 480,126
Nonoperating Revenues or Expense( -)
Investment earnings 72,881 39,930 '
Loss on disposal of fixed assets (7,428)
Interest and fiscal agent fees (90,925) (30,208)
Total Nonoperating (18,044) 2,294 '
Net Income 580,392 482,420
Retained Earnings January 1 1,350,373 996,311
Equity Transfer In (Out) (128,358) '
Retained Earnings December 31 $1,930,765 $1,350,373 '
-88-
1 City of Brooklyn Center, Minnesota
' INTERNAL SERVICE FUNDS
Internal Service Funds are used to account, on a cost reimbursement
basis, for the financing of goods or services provided by one
department to other departments of the City.
' Revenues and expenses in these funds are recognized on the accrual
basis of accounting. Revenues are recognized in the accounting period
in which they are earned and become measurable. Expenditures are
recognized in the accounting period in which they are incurred.
Public Employees Retirement Fund This fund provides certain health
care insurance benefits for City employees who retire before age 65.
Substantially all of the City's full time employees may be eligible
for those benefits from the time they qualify for an unreduced PERA
pension until they reach age 65 or become eligible for medicare.
Currently investment earnings are sufficient to provide benefits. In
the event that future costs would exceed earnings, other funds would
be charged for the costs associated with their employees.
Central Garage Fund This fund was established to account for the
' acquisition and maintenance of all City vehicles and rolling stock
equipment. Vehicle and equipment maintenance, repair, and replacement
will be provided from rental rates which the Central Garage charges
City operating departments for use of the equipment.
-89-
F -
City of Brooklyn Center
Internal Service Funds ,
COMBINING BALANCE SHEET
December 31, 1995
Public
Employee Central
Retirement Garage Totals '
ASSETS Fund Fund 1995 1994
Current Assets
Cash and cash equivalents $103,997 $329,821 $433,818 $277,545
Investments 971,983 3,082,605 4,054,588 3,562,956
Accounts receivable 2,679 10,890 13,569 3,027
Inventories 10,045 10,045 17,874
Total Current Assets 1,078,659 3,433,361 4,512,020 3,861,402
Fixed Assets
Equipment 4,190,101 4,190,101 3,936,720
Less: Allowance for depreciation 2,205,353 2,205,353 1,982,949
Total Net Fixed Assets 1,984,748 1,984,748 1,953,771
TOTALASSETS $1,078,659 $5,418,109 $6,496,768 $5,815,173
LIABILITIES AND FUND EQUITY
Current Liabilities
Accounts payable $103,362 $103,362 $15,751
Accrued salaries payable 3,837 3,837 3,565 '
Accrued vacation and sick pay 23,725 23,725 21,099
Accrued health insurance liability $987,081 987,081 205,876
Total Current Liabilities 987,081 130,924 1,118,005 246,291 '
Fund Equity
Contributions:
Transfers from:
General Fund 950,000 950,000 950,000
Debt Service Funds 1,335,437 1,335,437 1,335,437 ,
Capital Projects Funds 8,078 8,078 8,078
Enterprise Funds 588,304 588,304 588,304
General Fixed Asset Account Group 976,587 976,587 1,232,536
Total Contributions 3,858,406 3,858,406 4,114,355
Retained Earnings: r
Unreserved 91,578 1,428,779 1,520,357 1,454,527
Total Fund Equity 91,578 5,287,185 5,378,763 5,568,882
TOTAL LIABILITIES AND FUND EQUITY $1,078,659 $5,418,109 $6,496,768 $5,815,173
-90-
' F = 2
City of Brooklyn Center
Internal Service Funds
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS
For the Year Ended December 31, 1995
Public
Employee Central
' Retirement Garage Totals
Fund Fund 1995 1994
Operating Revenues
Billings to departments $1,178,383 $1,178,383 $1,005,914
Sales 19,367 19,367 22,539
' Total Operating Revenues 1,197,750 1,197,750 1,028,453
Operating Expenses
Personal Services $799,522 198,265 997,787 277,284
Supplies 204,439 204,439 180,356
' Other Services 51,702 51,702 54,748
Insurance 27,067 27,067 26,037
Depreciation 353,413 353,413 318,413
Total Operating Expenses 799,522 834,886 1,634,408 856,838
' Operating Income (Loss) (799,522) 362,864 (436,658) 171,615
Nonoperating Revenue or Expense R
Investment Earnings 64,302 182,237 246,539 161,272
Net Income (Loss) (735,220) 545,101 (190,119) 332,887
Depreciation on contributed assets that
' reduces contributed capital 255,949 255,949 275,258
Retained Earnings January 1 826,798 627,729 1,454,527 846,382
Retained Earnings Decembe 0 357 1 454 5
g r 31 $91,578 $1,428,779 $1,52 $ 27
- 91 -
F -3
City f Brooklyn Center ,
Y Y
Internal Service Funds
COMBINING STATEMENT OF CASH FLOWS ,
For the Year Ended December 31, 1995
Employee Central
Retirement Garage Totals ,
Fund Fund 1995 1994
Cash flows from operating activities:
Operating income (loss) ($799,522) $362,864 ($436,658) $171,615
Adjustments to reconcile operating income
loss to net cash rovided b used for
P Y( )
operating activities: ,
Depreciation 353,413 353,413 318,413
Changes in assets and liabilities:
Accounts receivable 31 (10,573) (10,542) (3,027)
Inventories 7,829 7,829 (17,874)
Accounts payable 87,611 87,611 15,751
Accrued salaries and leave 2,898 2,898 24,664
Accrued health insurance liability 781,205 781,205 (10,668) '
Net cash provided by (used for) operating activities (18,286) 804,042 785,756 498,874
Cash flows from capital and related
financing activities: .
Capital contributions 1,060,989
Acquisition of fixed assets (384,390) (384,390) (578,997) '
Net cash provided by capital and related
financing activities: (384,390) (384,390) 481,992
Cash flows from investing activities:
Investments purchased (740,269) (2,770,736) (3,511,005) (1,817,088)
Investments sold or matured 723,817 2,295,556 3,019,373 825,918
Interest on investments 64,302 182,237 246,539 161,272
Net cash provided by (used for) investing activities 47,850 (292,943) (245,093) (829,898) '
Net increase (decrease) in cash and cash equivalents 29,564 126,709 156,273 150,968
Cash and cash equivalents at beginning
of the year 74,433 203,112 277,545 126,577
Cash and cash equivalents at end of ,
the year $103,997 $329,821 $433,818 $277,545
NONCASH FINANCING, CAPITAL, AND INVESTING ACTIVITIES
Contribution of fixed assets from other funds - - - $216,188
Fixed Assets transferred to General Fixed Assets
Account Group, net of depreciation - - - 24,161
r
_92_
' City of Brooklyn Center, Minnesota
AGENCY FUNDS
Agency Funds are established to account for assets held by the City
as an agent for other City Funds, governments, or individuals.
' The Agency Funds are maintained on the modified accrual basis of
accounting.
' The City's Agency Fund included in this section is:
Employee Deferred Compensation Fund This fund was established to
' account for funds on deposit with the trustees who administer the City
sponsored deferred compensation plan.
-93-
City of Brooklyn Center G t
Employee Deferred Compensation Fund
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES '
For the Year Ended December 31, 1995
December 31, December 31,
1994 1995
Balance Additions Deductions Balance '
ASSETS
Investments for deferred ,
compensation plans held
by trustees (1) $2,635,726 $662,472 $123,437 $3,174,761
TOTAL ASSETS $2,635,726 $662,472 $123,437 $3,174,761
LIABILITIES '
Due to employees for
deferred compensation $2,635,726 $662,472 $123,437 $3,174,761 '
TOTAL LIABILITIES $2,635,726 $662,472 $123,437 $3,174,761
(1) Investments are reported at market value. '
-94- ,
City of Brooklyn Center, Minnesota
GENERAL FIXED ASSET ACCOUNT GROUP
' The General Fixed Asset Account Group was established to account for
the City's fixed assets which are not accounted for in an enterprise
fund, and which are tangible in nature, have a life longer than the
current fiscal year, and have a significant value. Depreciation is
not recorded on those assets.
1
4
II I
-95-
City of Brooklyn Center S-
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS BY SOURCE
For the Year Ended December 31, 1995
January 1, December 31
1995 1995
Balance Acquisitions Disposals Balance
Investments in General Fixed Assets '
Land $2,369,801 P $2,369,801
Buildings and improvements 5,417,234 $814,058 $15,795 6,215,497
Park improvements 3,039,104 114,806 43,279 3,110,631
Furniture 1,114,241 415,233 222,795 1,306,679
Departmental equipment 1,045,429 88,144 51,026 1,082,541
Total Investments in General ,
Fixed Assets $12,985,809 $1,432,241 $332,895 $14,085,155
Sources of Investments '
General Indebtedness $1,108,533 $28,877 $1,079,656
General Fund revenues 5,327,780 $236,633 133,405 5,431,0081
Liquor store income 168,034 4,377 163,65
Contributions 204,834 32,393 5,336 231,891
Capital projects funds 5,360,870 1,163,215 139,650 6,384,43
Federal grants 815,758 21,250 794,50
Total Sources of Investments $12,985,809 $1,432,241 $332,895 $14,085,155
96
S -7
City of Brooklyn Center
SCHEDULE OF GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY
December 31, 1995
Buildings and Park Furniture and
Function Land Improvements Improvements Equipment Total
General government $444,737 $444,737
Government buildings $303,770 $5,569,456 $292,329 338,736 6,504,291
Public safety 70,450 1,133,052 1,203,502
Public works 145,350 145,350
' Recreation 257,958 257,958
Parks 2,066,031 575,591 2,818,302 69,393 5,529,317
Totals $2,369,801 $6,215,497 $3,110,631 $2,389,226 $14,085,155
S -8
City of Brooklyn Center
SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS
BY FUNCTION AND ACTIVITY
For the Year Ended December 31, 1995
General Fixed General Fixed
Assets Assets
January 1, December 31,
Function 1995 Additions Deductions 1995
General government $495,501 $41,785 $92,549 $444,737
co Government buildings 5,426,509 1,099,614 21,832 6,504,291
Public safety 1,147,127 132,304 75,929 1,203,502
Public works 186,411 27,388 68,449 145,350
Recreation 264,995 21,827 28,864 257,958
Parks 5,465,266 109,323 45,272 5,529,317
Totals $12,985,809 $1,432,241 $332,895 $14,085,155
City of Brooklyn Center, Minnesota
GENERAL LONG -TERM DEBT ACCOUNT GROUP
The General Long Term Debt Account Group was established to account
for the City's unmatured general obligation long term debt that is
secured by the full faith and credit of the City and is not the
primary obligation of an Enterprise Fund of the City.
' -99-
H ,
City of Brooklyn Center
COMPARATIVE STATEMENT OF GENERAL LONG -TERM DEBT
December 31, 1995
December 31,
1995 1994
Amounts Available and to be Provided
Amounts available in Debt Service Funds $6,451,107 $5,688,104 '
Amounts to be provided:
From future tax levies 1,206,259 747,245
From future tax increments 12,102,634 8,659,651
From future gas tax allocations 2,455,000 2,605,000 '
Total Available and to be Provided $22,215,000 $17,700,000
General Long-Term Debt Payable
State Aid Street Bonds $2,455,000 $2,605,000
Special Assessment Bonds 1,705,000 1,010,000
Tax Increment Bonds 18,055,000 14,085,000
Total General Long -Term Debt $22,215,000 $17,700,000 '
- 10 - '
0
City of Brooklyn Center I
SUMMARY OF DEBT SERVICE REQUIREMENTS TO MATURITY
December 31, 1995
State Aid Special Total Debt
Street Bonds Assessment Bonds Tax Increment Bonds Service Requirements
Year Principal Interest Principal Interest Principal Interest Principal Interest
1996 $160,000 $147,872 $115,000 $69,790 $4,850,000 $888,999 $5,125,000 $1,106,661
1997 170,000 138,588 185,000 71,675 780,000 755,892 1,135,000 966,155
1998 180,000 128,478 150,000 64,240 840,000 715,040 1,170,000 907,758
1999 190,000 117,560 155,000 57,470 1,165,000 662,233 1,510,000 837,263
2000 205,000 105,706 160,000 50,237 1,280,000 595,554 1,645,000 751,497
2001 220,000 92,740 160,000 42,704 1,450,000 519,409 1,830,000 654,853
0
~ 2002 230,000 78,788 165,000 34,919 1,540,000 433,892 1,935,000 547,599
2003 245,000 63,821 170,000 26,728 1,645,000 340,412 2,060,000 430,961
2004 265,000 47,496 175,000 18,120 1,775,000 237,302 2,215,000 302,918
2005 285,000 29,616 180,000 9,062 360,000 171,123 825,000 209,801
2006 305,000 10,141 90,000 2,205 360,000 147,362 755,000 159,708
2007 385,000 122,585 385,000 122,585
2008 385,000 96,694 385,000 96,694
2009 400,000 70,200 400,000 70,200
2010 415,000 42,694 415,000 42,694
2011
425,000 14,344 425,000 14,344
$2,455,000 $960,806 $1,705,000 $447,150 $18,055,000 $5,813,735 $22,215,000 $7,221,691
City of Brooklyn Center, Minnesota
STATISTICAL SECTION
The statistical section presents comparative statistical data for the
' past ten years, and other pertinent information involving taxes,
revenues, expenditures, bonded debt, property valuations, insurance
coverage and miscellaneous statistics.
' This information is intended to be useful and of interest to investors
in City bonds, financial institutions, and others interested in
municipal government financial statistics.
1
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TABLE 1
City of Brooklyn Center
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
Last Ten Fiscal Years
Fiscal General Public Public Community Parks and Economic Non- Total
Year Government Safety Works Services Recreation Development Departmental Expenditures
1986 $1,487,876 $2,288,062 $1,549,584 $45,294 $1,405,020 $378,688 $7,154,524
1987 1,532,185 2,604,773 1,552,532 48,185 1,597,901 313,860 7,649,436
1988 1,768,607 2,716,205 1,768,918 69,117 1,706,516 $162,271 310,475 8,502,109
1989 1,793,495 3,103,222 1,754,800 81,043 1,814,391 168,305 347,315 9,062,571
ti 1990 1,570,143 3,474,108 1,866,847 114,633 1,842,294 169,942 396,550 9,434,517
0
w
1991 1,591,108 3,950,862 1,827,052 104,706 1,870,385 177,179 414,149 9,935,441
1992 1,797,895 3,938,920 1,594,190 114,579 1,783,811 187,606 273,273 9,690,274
1993 1,560,674 3,870,563 1,756,187 41,325 1,999,270 178,703 300,803 9,707,525
1994 1,692,268 4,409,490 1,230,565 41,495 2,055,479 199,982 312,779 9,942,058
1995 $1,831,045 $4,598,618 $1,363,244 $41,146 $2,226,121 $209,576 $289,747 $10,559,497
Note: Table includes General Fund only.
Source: City Finance Department Records
Elm r
TABLE 2
City of Brooklyn Center
GENERAL GOVERNMENTAL
REVENUES AND OTHER FINANCING SOURCES BY SOURCE
Last Ten Fiscal Years
General Other
Fiscal Property Licenses Intergovern- Charges for Court Financing Total
Year Taxes & Permits mental Services Fines Misc. Sources Revenue
1986 $2,566,220 $411,406 $2,866,442 $965,527 $224,753 $318,453 $341,403 $7,694,204
1987 2,541,016 345,019 3,060,252 1,114,203 269,903 310,613 166,888 7,807,894
1988 3,318,656 329,783 3,078,491 1,215,635 243,952 363,918 337,871 8,888,306
1989 3,325,101 365,247 3,628,255 1,124,167 278,812 425,356 176,505 9,323,443
0 1990 3,854,798 297,495 3,201,888 919,537 215,804 443,623 174,925 9,108,070
� li
1991 4,274,089 311,751 2,926,570 881,213 202,090 360,800 877,477 9,833,990
1992 4,291,322 332,186 3,133,495 794,876 148,701 301,771 620,000 9,622,351
1993 5,006,710 300,480 3,167,214 838,883 140,104 279,211 295,000 10,027,602
1994 5,703,773 317,620 3,443,247. 825,959 113,573 241,570 100,000 10,745,742
1995 $5,946,363 $318,202 $3,543,009 $822,530 $178,263 $271,509 $100,000 $11,179,876
Note: Table includes General Fund only.
Source: City Finance Department Records
TABLE 3
City of Brooklyn Center
TAX LEVIES AND TAX COLLECTIONS
Last Ten Fiscal Years
Collections Percentage Collections
of Current of Levy of Prior Total Delinquent
Year's Taxes Collected Year's Taxes Collections Delinquent Taxes as
Year During Fiscal During Fiscal During Fiscal Total as a % of Taxes a % of
Collected Tax Levy Period Period Period Collections Tax Levy Receivable Tax Levy
1986 $2,886,824 $2,849,382 98.70% $32,739 $2,882,121 99.84% $390,912 13.54%
1987 3,396,789 3,242,573 95.46% 68,651 3,311,224 97.48% 73,052 2.15%
1988 3,576,812 3,488,174 97.52% 13,090 3,501,264 97.89% 105,521 2.95%
0 1989 3,505,850 3,418,111 97.50% 55,502 3,473,613 99.08% 84,948 2.42%
1990 4,092,978 3,857,576 94.25% 12,241 3,869,817 94.55% 221,097 5.40%
1991 4,670,606 4,478,115 95.88% 79,443 4,557,558 97.58% 249,882 5.35%
1992 5,072,385 4,818,439 94.99% 6,898 4,825,337 95.13% 351,199 6.92%
1993 5,491,707 5,204,161 94.76% (121,158) 5,083,003 92.56% 189,400 3.45%
1994 5,857,342 5,634,255 96.19% (176,148) 5,458,107 93.18% 246,311 4.21%
i
1995 $6,501,197 $6,367,437 97.94% ($75,645) $6,291,792 96.78% $288,716 4.44%
" Total tax levy is net of Homestead and Agricultural Credit Aid.
Source: City Finance Department Records
TABLE 4
City of Brooklyn Center
ASSESSED VALUE AND ESTIMATED MARKET VALUE OF ALL TAXABLE PROPERTY (1)
Last Ten Fiscal Years
1986 1987 1988 1989 1990 1991 1992 1993 1994 1995(3)
Population 30,267 29,759 29,420 28,578 28,810 28,887 28,558 28,533 28,484 28,484
Real Property
Assessed value (1): Tax Tax (2) Tax Tax Tax Tax Tax
City: Capacity Capacity Capacity Capacity Capacity Capacity Capacity
Residential $90,912,548 $91,929,246 $90,162,927 $11,834,805 $10,133,274 $9,730,898 $9,193,012 $9,077,238 $9,110,096 $9,045,048
Non- residential 125,109, 658 139, 433, 999 154, 031, 355 19, 707, 624 16,185, 832 16, 305, 868 16, 013, 701 14,654,123 13, 665,143 13, 567, 573
Area -wide allocation (2,097,533) (1,345,864) (8,148,681) (977,641) (1,365,235) (1,384,936) (1,550,097) (1,533,767) (954,616) (687,295)
213,924,673 230,017,381 236,045,601 30,564,588 24,953,871 24,651,830 23,656,616 22,197,594 21,820,623 21,925,326
Less Tax Increment District 4,057,611 5,437,588 9,784,473 2,097,505 1,540,518 1,315,724 1,374,157 1,184,328 1,165,933 1,230,055
Total assessed value 209,867,062 224,579,793 226,261,128 28,467,083 .23,413,353 23,336,106 22,282,459 21,013,266 20,654,690 20,695,271
r Estimated Market Value 813,377,800 854,846,550 910,336,300 950,463,900 1,000,269,000 1,016,754,000 1,015,968,800 978,404,100 959,668,700 961,811,400
O
Personal Property
Assessed value 4,291,916 4,296,001 4,510,313 190,299 530,526 539,121 543,237 549,751 622,500 622,500
i
I
Estimated market value 9,981,200 9,990,700 10,489,100 3,627,500 10,610,520 10,564,700 11,349,900 11,951,100 13,532,600 13,532,600
Total Taxable Property
Assessed value $214,158,97 $228,875,794 $230,771,441 $28,657,382 $23,943,879 $23,875,227 $22,825,696 $21,563,017 $21,277,190 $21,317,771
Estimated market value $823,359,000 $864,837,250 $920,825,400 $954,091,400 $1,010,879,52 $1,027,318,700 $1,012,179,300 $990,355,200 $973,201,300 $975,344,000
Assessed Value as a percent of
Estimated Market Value 26.01% 26.46% 25.06% 3.00% 2.37% 2.32% 2.26% 2.18% 2.19% 2.19%
Per Capita Valuations
Assessed Value $7,076 $7,691 $7,844 $1,003 $831 $827 $799 $756 $747 $748
Estimated Market Value $27,203 $29,061 $31,299 $33,386 $35,088 $35,563 $35,443 $34,709 $34,167 $34,242
Source: City Assessing Department Records and Hennepin County
(1) The Minnesota Legislature changed the property tax system for taxes payable in 1989. The tax base of property was changed from assessed values to tax capacity values.
(2) The reduction in residential values is due to a change in the state mandated formula from gross tax capacity to net tax capacity.
(3) The 1995 population estimate was not available. The 1994 population estimate was used.
TABLE 5
City of Brooklyn Center
DIRECT AND OVERLAPPING TAX RATES AND TAX LEVIES
Last Ten Fiscal Years
TAX RATES IN MILLS (1) Hennepin
School Districts County 8 Total City. School. and County
Year Vo -Tech No. 286 No. 279 No. 281 No. 11 Special No. 286 No. 279 No. 281 No. 11
Collectible City (2) School Earl Brown Osseo Robbinsdale Anoka Districts Earl Brown Osseo Robbinsdale Anoka
1986 17.183 1.535 52.545 54.345 59.450 55.740 35.566 106.829 108.629 113.734 108.489
1987 18.167 1.421 49.640 55.783 56.932 54.926 35.315 104.543 110.686 111.835 108.408
1988 19.237 1.493 59.372 61.859 58.433 62.181 38.405 118.507 120.994 117.568 119.823
TAX RATES IN TAX CAPACITY RATES(2)
1989 14.260 1.223 43.440 54.465 49.189 51.384 32.898 91.821 102.846 97.570 98.542
1990 17.479 1.103 42.099 57.847 54.516 47.893 33.547 94.228 109.976 106.645 98.919
1991 19.208 1.046 46.207 58.643 55.540 51.779 37.479 103.940 116.376 113.273 108.466
1992 20.922 0.513 54.696 65.766 58.723 56.525 40.888 117.019 .128.089 121.046 118.335
1993 23.969 1.095 67.008 64.948 61.807 63.717 42.457 134.529 132.469 129.328 130.143
1994 27.030 0.809 56.614 66.786 64.401 57.161 44.248 128.701 138.873 136.488 128.439
1995 29.532 - 76.861 70.142 67.197 61.402 45.370 151.763 145.044 142.099 136.304
i
TAX LEVIES IN DOLLARS School Districts Hennepin
County 8 Total City,
C) Year Vo -Tech No. 286 No. 279 No. 281 No. 11 Special Schools,
Collectible City (2) School Earl Brown Osseo Robbinsdale Anoka Districts and County
1986 $2,886,824 $327,794 $3,776,253 $3,194,101 $3,476,104 $1,329,107 $7,593,315 $22,583,498
1987 3,396,789 293,194 3,900,388 3,409,323 3,726,934 1,327,348 8,088,560 24,142,536
1988 3,576,812 307,506 4,602,806 3,782,157 3,875,906 1,537,601 8,862,771 26,545,559
1989 3,505,850 293,205 4,059,518 3,770,603 3,791,546 2,179,665 8,776,213 26,376,600
1990 4,092,978 244,258 3,718,102 3,171,054 4,028,724 1,099,641 8,052,590 24,407,347
1991 4,670,606 234,927 4,169,240 3,266,615 4,365,729 1,207,395 8,992,605 26,907,117
1992 5,072,385 123,029 4,596,776 3,516,409 4,444,416 1,293,144 8,344,678 27,390,837
1993 5,491,707 218,460 5,173,925 3,289,896 4,842,750 1,354,534 8,877,060 29,248,332
1994 5,857,342 166,681 4,175,027 3,472,013 4,526,288 1,287,264 9,384,582 28,869,197
1995 $6,501,197 - $5,367,479 $3,288,144 $4,814,025 $1,269,585 $8,557,035 $29,797,465
Source: City Community Development Department Records and Hennepin County
(1) The tax base of property was changed from assessed values to tax capacity values by the Minnesota Legislature in 1989.
(2) Tax levy includes Brooklyn Center E.D.A. and H.R.A..
I
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I
TABLE 6
City of Brooklyn Center
SPECIAL ASSESSMENT BILLINGS AND COLLECTIONS
Last Ten Fiscal Years
Percent
Current Collections Total
Special Percent Collection Collections
Year Assessment of of Prior Total to Current
Collected Billings Amount Billings Years Collections Levy
1986 $631,296 $631,165 99.98% $11,953 $643,118 101.87%
1987 572,851 552,168 96.39% 3,139 555,307 96.94 %
1988 556,028 526,594 94.71% 2,723 529,317 95.20%
i 1989 562,484 545,242 96.93% 59,944 605,186 107.59%
C) 1990 504,682 476,874 94.49% 14,327 491,201 97.33%
1991 612,744 595,362 97.16% 23,135 618,497 100.94%
1992 558,265 533,439 95.55% 13,801 547,240 98.03%
1993 488,163 469,814 96.24% 21,188 491,002 100.58%
1994 466,784 444,670 95.26% 7,592 452,262 96.89%
1995 $476,852 $458,439 96.14% $5,497 $463,936 97.29%
Source: City Finance Department Records
I
TABLE 7
City of Brooklyn Center
RATIO OF NET BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA
Last Ten Fiscal Years
Less: Ratio of Net Net
Gross Amounts Net Bonded Debt Bonded
Fiscal Estimated Assessed Bonded in Debt Bonded to Assessed Debt Per
Year Population Value Debt (1) Service Fund Debt Values Capita
1986 . $30,267 $214,158,978 $2,020,000 $945,736 $1,074,264 0.50% 35.49
1987 29,759 228,875,794 1,740,000 683,294 1,056,706 0.46% 35.51
1988 29,420 230,771,441 1,440,000 751,408 688,592 0.30% 23.41
Less: Ratio of Net Net
Tax Gross Amounts Net Bonded Debt to Bonded
Fiscal Estimated Capacity Bonded in Debt Bonded Tax Capacity Debt Per
Year Population Value Debt (1) Service Fund Debt Value Capita
1989 28,578 28,657,382 1,130,000 274,843 855,157 2.98% 29.92
1990 28,810 23,943,879 950,000 448,846 501,154 2.09% 17.40
1991 28,887 23,875,227 610,000 486,205 123,795 0.52% 4.29
1992 28,558 22,825,696 310,000 504,146 (194,146) - 0.85% (6.79)
1993 28,533 21,563,017 - - - 0.00% -
1994 28,484 21,277,190 - - - 0.00%
0
1995 (2) 28,484 $21,317,771 $O $0 $0 0.00% $0
Source: City Finance Department Records and Hennepin County
(1) Amount does not include tax increment, state aid street, special assessment, or revenue bonds.
(2) 1994 population estimate.
Table 8
City of Brooklyn Center
COMPUTATION OF LEGAL DEBT MARGIN
December 31, 1995
Market Value $975,344,000
Debt limit, 2% of market value 19,506,880
Total bonded debt 24,045,000
Deductions (See Note 5):
A. Bonds:
1. Special Assessment Bonds 1,705,000
2. State Aid Street Bonds 2,455,000
' 3. Tax Increment Bonds 18,055,000
4. Utility Revenue Bonds 1,830,000
Total o Ded cti
u ins 24,045,000
Total Debt Applicable to Debt Limit 0
Legal Debt Margin, December 31, 1995 $19,506,880
Source: City Finance and Community Development Records
' - 110 -
TABLE 9
City of Brooklyn Center
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
December 31, 1995
City's Share
Governmental Unit Gross Debt Sinking Funds Net Debt Percent Amount
Direct Debt: City of Brooklyn Center (1) $0 $0 $0 100.0% $0
Overlapping Debt:
School Districts:
No. 281 Robbinsdale 0 (22,273) 22,273 9.40% 2,094
No. 11 Anoka 144,562,792 38,053,799 106,508,993 5.90% 6,284,031
No. 279 Osseo 165,760,000 48,296,249 117,463,751 6.38% 7,494,187
No. 286 Earl Brown 4,650,000 0 4,650,000 100.00% 4,650,000
Metropolitan Transit 1,400,000 0 1,400,000 1.19% 16,660
Metropolitan Council (2) 100,140,000 10,514,473 89,625,527 1.08% 967,956
Hennepin County 80,495,000 6,081,905 74,413,095 1.96% 1,458,497
Hennepin County Park Reserve District 18,245,000 2,196,754 16,048,246 2.68% 430,093
Total Overlapping Debt 515,252,792 105,120,907 410,131,885 21,303,517
Total Direct and Overlapping Debt $515,252,792 $105,120,907 $410,131,885 $21,303,517
Source: City Finance Department Records, Hennepin County, and I.S.D. 11, Anoka
(1) Includes only general obligation debt which is being repaid through property taxes.
(2) The Metropolitan Council also has outstanding $283,645,000 of general obligation sanitary sewer bonds
and loans which are supported by system revenues.
Direct Overlapping
Comparative Net Debt Ratios Chargeable to City Total Debt Debt
Debt to tax capacity value $21,317,771 99.93 % 0.00% 99.93 %
Debt to market value $975,344,000 2.18% 0.00 %0 2.18%
Per capita debt, population 28,484 $747.91 $0.00 $747.91
1
TABLE 10
City of Brooklyn Center
RATIO OF ANNUAL. DEBT SERVICE EXPENDITURES FOR GENERAL
BONDED DEBT TO TOTAL GENERAL FUND EXPENDITURES
t Last Ten Fiscal Years
Debt Service
Total Total as a Percent
Debt General Fund of General
Year Principal Interest Service Expenditures Expenditures
1986 $275,000 $507,558 $782,558 $7,154,524 10.94%
' 1987(1) 2,475,000 930,252 3,405,252 7,649,436 44.52%
1988 640,000 682,561 1,322,561 8,502,109 15.56%
' 1989 635,000 626,068 1,261,068 9,062,571 13.92%
' 1990 530,000 585,992 1,115,992 9,434,517 11.83%
1991 940,000 746,401 1,686,401 9,935,441 16.97%
1992(2) 1,880,000 1,195,204 3,075,204 9,690,274 31.73%
1993 1,710,000 1,186,585 2,896,585 9,707,525 29.84%
1994 780,000 1,080,555 1,860,555 9,942,058 18.71%
' 1995 $825,000 $1,075,976 $1,900,976 $10,559,497 18.00%
Source: City Finance Department Records
' (1) Amounts for 1987 are higher because of the issuance of Refunding
Bonds of 1987 and the defeasance of Improvement Bonds of 1982.
' (2) Amounts for 1992 are higher because Tax Increment Bonds of 1983
were called for payment prior to maturity.
-
112 -
TABLE 11
City of Brooklyn Center
SCHEDULE OF REVENUE BOND COVERAGE
Last Ten Fiscal Years
Ratio of
Net
Non- Net Revenue
Operating Operating Gross Revenue to Debt
Year Revenue Revenue Revenue Expenses(1) Available Principal Interest Total Service
Water Utility Fund
1986 $473,279 $488,834 $962,113 $506,466 $455,647 $45,000 $12,399 $57,399 7.938 :1
1987 556,222 412,653 968,875 489,374 479,501 45,000 10,786 55,786 8.595 :1
1988 694,654 375,061 1,069,715 695,395 374,320 45,000 8,889 53,889 6.946 :1
1989 687,982 425,030 1,113,012 665,629 447,383 45,000 7,180 52,180 8.574 :1
' 1990 696,147 440,644 1,136,791 604,497 532,294 45,000 5,425 50,425 10.556 :1
1991 703,422 390,421 1,093,843 697,108 396,735 45,000 3,695 48,695 8.147 :1
1992 896,857 316,551 1,213,408 762,405 451,003 45,000 1,940 46,940 9.608 :1
' 1993 848,134 311,781 1,159,915 659,099 500,816 0 0 0 N/A
1994 1,053,689 284,169 1,337,858 720,973 616,885 0 0 0 N/A
1995 $1,048,834 $301,642 $1,350,476 $813,157 $537,319 $0 $0 $0 N/A
Storm Drainage Fund (2)
1991 $374,040 $2,628 $376,668 $164,767 $211,901 $0 $0 $0 N/A
1992 494,456 14,030 508,486 207,427 301,059 0 0 0 N/A
1993 639,837 28,138 667,975 160,044 507,931 0 0 0 N/A
1994 685,011 39,930 724,941 211,425 513,516 0 30,208 30,208 17.00 :1
1995 $788,897 $72,881 $861,778 $184,990 $676,788 $0 $90,925 $90,925 7.44 :1
Source: City Finance Department Records
(1) Excludes depreciation and interest on bonds.
(2) The Storm Drainage Fund was established in 1991.
TABLE 12
City of Brooklyn Center
PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS
Last Ten Fiscal Years
Commercial Residential
Construction Construction Property Value
Bank
Year Value Units Value Commercial Residential Non - Taxable Deposits
1986 $14,689,661 157 $9,737,806 $199,882,500 $613,694,000 $64,906,838 N/A
1987 7,220,527 9 885,202 246,784,100 608,890,900 92,384,868 N/A
1988 5,084,601 66 3,073,500 286,096,300 634,230,700 89,745,168 N/A
1989 7,288,205 4 278,138 321,452,800 678,898,700 83,719,768 $219,077,986
1990 5,750,567 1 65,249 333,967,220 676,912,300 83,719,768 202,261,488
1991 4,719,147 7 450,745 339,358,500 677,299,800 87,479,168 201,944,156
1992 5,547,668 14 948,810 344,860,700 667,318,600 107,747,100 199,800,971
1993 7,598,108 7 505,000 322,295,300 668,059,900 108,955,700 200,539,494
1994 5,504,477 9 587,000 301,702,300 671,499,000 109,600,200 197,886,000
1995 $9,541,847 2 $153,000 $297,268,000 $678,076,000 $110,458,200 $255,238,839
Source: City Finance Department Records, Community Development Department Records, and Local Banks.
' City of Brooklyn Center TABLE 13
PRINCIPAL TAXPAYERS '
December 31, 1995
Percentage
1995 of Total
Market Market
Taxpayers Type of Business Valuation Value ,
S C Ltd Partners Brookdale Shopping Center $49,819,800 5.11%
Dayton- Hudson Corp. Department Stores 22,756,100 2.33%
Prudential Insurance Co. Shopping Center /Office Buildings 14 846 100 1.52% '
pp 9 9 ,
Ryan Construction Office Buildings 14 487 900 1.49%
9 ,
First Industrial Realty Trust Warehouse /Office Buildings 9,486,600 0.97% '
Sears Roebeck and Co. Department Store 9,161,100 0.94 %
Twin Lake North Apartments 6,624,000 0.68%
NW Raquet Clubs Health Club /Fitness 6,232,100 0.64%
Plaza RE Partners Hilton Hotel 5,280,000 0.54%
Lutheran Brotherhood Office/VVarehouse 5,027,600 0.52%
Total Market Value $133,413,700 13.68% ,
TOTAL '
O AL CITY MARKET VALUE $975,344,000
Source: City Community Development Records
- 115 - ,
' City of Brooklyn Center Table 14
SCHEDULE OF INSURANCE COVERAGE (Continued next page)
Effective January 1, 1996
Policy Period
Type of Coverage and Details From To Liability Limits
I. Statutory Liability to Employees
' a. Workers' Compensation 01 -01 -96 01 -01 -97 Statutory
(participant in the League of
' Minnesota Cities Insurance Trust Self -
Insured Workers' Compensation Program)
II. Liability to the Public
' a. Comprehensive general "
p g a liability include the following additional coverages:
(a) All employees as additional insureds
' (b) Personal injury coverage to include false arrest, libel, slander, wrongful
entry or eviction or invasion of right of privacy.
(c) Broad contractual liability
' (d) Products liability
(e) Public Officials' liability
' (1) Bodily injury 01 -01 -96 01 -01 -97 $600,000 combined single limit
(2) Property damage 01 -01 -96 01 -01 -97 $600,000 combined single limit
(3) Personal injury 01 -01 -96 01 -01 -97 $600,000 combined single limit
' b. Automobile liability,
comprehensive 01 -01 -96 01 -01 -97
' (1) Bodily injury $600,000 occurrence
(2) Property damage $600,000 occurrence
(3) Uninsured motorist $600,000 occurrence
C. Liquor stores' dram shop 01 -01 -96 01 -01 -97 $1,000,000 each common
' cause
d. Golf Course and Central Park 04 -01 -96 10 -31 -97 $1,000,000 each common
liquor liability cause
' e. Personal accident, Council & 01 -01 -96 01 -01 -97 $100,000 accidental death
Commissions $400 /week short term disability
$1,000 Medical
f. Personal accident, Volunteers 01 -01 -96 01 -01 -97 $100,000 accidental death
' $400 /week short term disability
$1,000 Medical
' - 116 -
City of Brooklyn Center Table 14
SCHEDULE OF INSURANCE COVERAGE (Continued from prior page) '
Effective January 1, 1996
Buildings
and , Policy Period Structures Content:
(Replacement (Replacement
Type of Coverage and Details From To Cost) Cost) '
III. Insurance on City Property 01 -01 -96 01 -01 -97
a. Public and institutional ,
property, all risk, blanket
$33,914,000; $1,000 deductible
replacement value on buildings. '
(1) Civic Center $8,066,000 $1,170,000
(2) East Fire Station $694,000 $153,000
(3) Municipal Service Garage $2,800,000 $550,000
(4) Elevated Water Towers - 3 locations $3,722,000 $0 ,
(5) Park Shelter Buildings - 17 locations $1,557,000 $55,000
(6) Pump Houses - 10 locations $961,000 $110,000
(7) Lift Stations - 10 locations $1,140,000 $71,000 '
(8) Meter Station $17,000 $0
(9) Storage Building $429,000 $20,000
(10) Outdoor lighting systems - 7 locations $316,000 $0 ,
(11) Liquor Store and Fire Station $575,000 $330,000
(12) Humboldt Liquor Store $254,000 $170,000
(13) Leased Liquor Store $51,000 $180,000 '
(15) Pedestrian Bridge - 2 locations $1,152,000 $0
(16) Picnic Shelter $58,000 $0
(17) Earle Brown Heritage Center $7,427,000 $1,462,000 ,
(18) Centerbrook Golf Course Club House $335,000 $22,000
(19) Centerbrook Golf Course - Garage $37,000 $7,000
(20) Lions Park Concession Stand $37,000 $3,000
Liability Limits '
b. Boiler and machinery 01 -01 -96 01 -01 -97 $5,000,000 per accident
C. Automotive physical damage 01 -01 -96 01 -01 -97
(1) Comprehensive ACV - $1,000 deductible '
(2) Collision ACV - $1,000 deductible
IV. Criminal Acts '
a. Faithful performance blanket position $500,000 per loss
b. Money and securities (broad form) Various
C. Depositor's forgery $100,000 '
- 117 -
' City of Brooklyn Center TABLE 15
DEMOGRAPHIC STATISTICS
' Last Ten Fiscal Years
School Enrollments (2)
' Mpls- St.Paul No. 286
Fiscal Unemployment C.P.I. No. 11 No. 279 No. 281 Earle
Year Population Rate (1) % (1) Anoka Osseo Robbinsdale Brown
' 1986 30,267 3.9% 1.3% 1,011 1,838 555 1,361
' 1987 29,759 4.1% 3.0% 989 1,674 570 1,376
1988 29,420 3.5% 5.0% 989 1,674 563 1,456
t 1989 28,578 3.5% 4.1% 671 1,674 563 1,652
' 1990 28,810 3.2% 4.1% 642 1,616 540 1,747
1991 28,887 4.6% 2.3% 807 1,680 521 1,327
' 1992 28,558 4.4% 1.4% 671 1,178 526 1,709
1993 28,533 4.3% 2.7% 691 1,106 540 1,685
1994 28,484 2.6% 2.7% 661 1,071 577 1,681
1995 (3) 28,484 2.9% 2.8% 664 1,113 567 1,645
' (1) Minnesota Department of Jobs and Training, Research and Statistics Dept.
Twin Cities metro area average for year.
(2) School enrollment data was supplied by the schools.
(3) 1994 population estimate.
- 118 -
TABLE 16 '
City of Brooklyn Center (Continued
MISCELLANEOUS STATISTICAL FACTS next page)
December 31, 1995 ,
Date of Incorporation February 14, 1911
Date of Adoption of City Charter November 8 1966
i
Date City Charter Effective December 8, 1966 '
Form of Government Council- Manager
Fiscal Year Begins January 1 '
Area of City 8 1/2 square miles
Miles of Streets:
City 105.69
County 6.49 '
State 10.79
Miles of Storm Sewers 41.13 '
Number of Street Lights: Owned by N.S.P 1007
Owned by City 73 '
Building Permits: Number Estimated
Issued Cost
1995 603 $11,948,205 ,
1994 607 13,418,453
1993 520 11,437,250
1992 573 14,286,465
1991 466 8,800,980
1990 504 8,035,605
1989 526 19,217,696 '
1988 554 10,846,987
1987 573 10,421,724
1986 604 28,594,810
Cif Employees as of December 31 1995
Y
,
Regular full -time 149
Temporary or part-time 177 '
Total 326
Fire Protection: ,
Number of Stations 2
Number of Full -time Employees 1
Number of Volunteer Firefighters 26 ,
Police Protection:
Number of Stations 1
Number of Full -time Employees 58
Number of Part-time Employees 14
119 -
i
City of Brooklyn Center TABLE 16
MISCELLANEOUS STATISTICAL FACTS (Continued from
December 31, 1995 prior page)
Parks and Recreation:
Park property totals 522 acres developed to serve a wide variety of
recreational interests. Area include playlots, playgrounds, playfields,
trails, nature areas and an arboretum.
Playgrounds 17
Park shelters 17
Ice skating rinks 7
Hockey rinks 5
Softball diamonds 26
Baseball diamonds 6
Tennis courts 18
Basketball courts 15
' Municipal Water Plant:
Number of connections 8,773
Average daily consumption in gallons 3,468,025
' Peak daily consumption in gallons 8,693,000
Plant capacity - gallons per day 17,652,000
Miles of water mains 114.582
Number of fire hydrants 955
Number of wells 9
Number of elevated reservoirs 3
Storage capacity in gallons 3,000,000
Water rate per thousand gallons $0.86
' Municipal Sewer Plant:
Number of connections 8,775
Miles of sanitary sewer 104.98
Daily disposal capacity in gallons 10,938,240
Number of lift stations 10
Residential rate per quarter $42.50
Municipal Liquor Stores (Off - sale):
Number of owned stores 2
Number of leased stores 1
1995 sales $2,696,776
Elections:
Last General Election - November 8, 1994
' Registered voters 17,593
Votes cast 10,751
Percentage of registered voters voting 61%
Last Municipal Election - 1994
Registered voters 17,593
Votes cast 10,751
' Percentage of registered voters voting 61%
' - 120 -
1
1
1
1
CITY OF BROOKLYN CENTER
Schedule of Federal Financial Assistance
1 for the Year Ended December 31, 1995
and Independent Auditors' Reports
1
1
1
CITY OF BROOKLYN CENTER, MINNESOTA
TABLE OF CONTENTS
Page
INDEPENDENT AUDITORS' REPORT ON THE SUPPLEMENTARY SCHEDULE OF 1
FEDERAL FINANCIAL ASSISTANCE
SUPPLEMENTARY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 2
NOTE TO SUPPLEMENTARY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 3
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE BASED ON AN
AUDIT OF THE GENERAL PURPOSE FINANCIAL STATEMENTS 4
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC
REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAM TRANSACTIONS 6
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH
THE GENERAL REQUIREMENTS APPLICABLE TO
FEDERAL FINANCIAL ASSISTANCE 7
INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL
STRUCTURE BASED ON THE AUDIT OF THE FINANCIAL STATEMENTS 9
INDEPENDENT AUDITORS' REPORT ON THE INTERNAL CONTROL
STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL
ASSISTANCE 11
SCHEDULE OF FINDINGS AND E T
QU S IONED COSTS 14
i
i
Deloifte &
Touche
400 One Financial Plaza Telephone: (612) 397 -4000
�\ 120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
INDEPENDENT AUDITORS' REPORT ON THE
SUPPLEMENTARY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
Honorable Mayor and Members of the City Council
Y y
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center, Minnesota (the
City) as of and for the year ended December 31, 1995 and have issued our report thereon dated April 15,
1996. These general purpose financial statements are the responsibility of the management of the City.
j Our responsibility is to express an opinion on these general purpose financial statements based on our
audit.
We conducted our audit in accordance with generally accepted auditing standards and Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards require that
\ we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the general purpose financial statements. An audit also
includes assessing the accounting principles used and significant estimates made by management, as well
as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable
basis for our opinion.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial
statements of the City, taken as a whole. The accompanying Supplementary Schedule of Federal
Financial Assistance is presented for purposes of additional analysis and is not a required part of the
general purpose financial statements. This schedule is the responsibility of the management of the City.
The information in that schedule has been subjected to the auditing procedures applied in the audit of the
general purpose financial statements and, in our opinion, is fairly presented in all material respects in
relation to the general purpose financial statements taken as a whole.
This report is intended for the information of the Mayor and City Council members, management, others
within the City of Brooklyn Center, Minnesota and the applicable Federal and Hennepin County agencies.
However, this report is a matter of public record and its distribution is not limited.
1
April 15, 1996
DeloitteTouche
Tohmatsu
International
CITY OF BROOKLYN CENTER, MINNESOTA
SUPPLEMENTARY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
YEAR ENDED DECEMBER 31,1995
Federal
Federal Grantor /Pass- Through CFDA
Grantor /Program Title Number Expenditures
U.S. DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT -
Passed through Hennepin County -
Community Development Block Grant 14.218 $ 139,297
FEDERAL EMERGENCY MANAGEMENT AGENCY -
Passed through the Hennepin County Division
of Emergency Preparedness -
Civil Defense 83.503 5.716
TOTAL FEDERAL FINANCIAL ASSISTANCE
2
CITY OF BROOKLYN CENTER MINNESOTA
NOTE TO SUPPLEMENTARY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
YEAR ENDED DECEMBER 31, 1995
1. BASIS OF ACCOUNTING
The Supplementary Schedule of Federal Financial Assistance is not prepared on the accrual basis of
accounting. Expenditures are recognized when they become a demand on current financial
reserves. Encumbrances are used during the year for budgetary control purposes and lapse at fiscal
year -end.
M
3
1
i
Deloifte &
bucheLL
/\ 400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE
BASED ON AN AUDIT OF THE GENERAL PURPOSE FINANCIAL STATEMENTS
Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center, Minnesota (the
City) as of December 31, 1995 and for the year then ended and have issued our report thereon dated
April 15, 1996.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing
Standards, issued by the Comptroller General of the United States; and the provisions of the Minnesota
Legal Compliance Audit Guide for Local Government, promulgated by the Legal Compliance Task Force
pursuant to Minnesota Statute 6.65. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the general purpose financial statements are free of material
misstatement.
Compliance with laws regulations, contracts, p g and grants applicable to the City is the responsibility of the
management of the City. As part of obtaining reasonable assurance about whether the general purpose
financial statements are free of material misstatement, we performed tests of the City's compliance with
certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the
general purpose financial statements was not to provide an opinion on overall compliance with such
provisions. Accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance that are required to be reported herein
under Government Auditing Standards.
The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of
compliance to be tested for the City: contracting and bidding, deposits and investments, conflicts of
interest, public indebtedness, and claims and disbursements. Our tests included all of the listed categories.
The results of our tests disclosed no instances of noncompliance that are required to be reported.
We also noted matters involving compliance with laws and regulations related to federal financial
assistance, which we reported to the City's management in our reports dated April 15, 1996 on
compliance related to federal financial assistance programs.
Deloi T
tte ouche
Tohmatsu
International 4
This report is intended for the information of the Mayor and it
P yo City Council members, management, others
within the City of Brooklyn Center, Minnesota and applicable Federal and Hennepin County agencies.
However, this report is a matter of public record and its distribution is not limited.
April 15, 1996
5
Deloifte &
ToucheLL
400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC
REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAM TRANSACTIONS
Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center, Minnesota (the
City) as of and for the year ended December 31, 1995 and have issued our report thereon dated April 15,
1996. We have also applied procedures to test the City's compliance with general requirements
applicable to federal financial assistance programs and have issued our report thereon dated April 15,
1996.
In connection with
our audit of the 1995 general purpose financial statements of the City, and with our
consideration of the City's control structure used to administer federal financial assistance programs, as
required by Office of Management and Budget (OMB) Circular A -128, Audits of State and Local
Governments, we selected certain transactions applicable to certain nonmajor federal financial assistance
programs for the year ended December 31, 1995.
As required by OMB Circular A -128, we have performed auditing procedures to test compliance with the
requirements governing types of services allowed or unallowed. Our procedures were substantially less in
scope than an audit, the objective of which is the expression of an opinion on the City's compliance with
these requirements. Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of
noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested,
nothing came to our attention that caused us to believe that the City had not complied, in all material
respects, with those requirements.
This report is intended for the information of the mayor and city council members, management, others
within the City of Brooklyn Center, Minnesota and applicable Federal and Hennepin County agencies.
However, this report is a matter of public record and its distribution is not limited.
April 15, 1996
Deloittebuche
Tohmatsu
International 6
Deloitte &
buchO LL
10400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE
WITH THE GENERAL REQUIREMENTS APPLICABLE TO
FEDERAL FINANCIAL ASSISTANCE
Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center, Minnesota (the
City) as of and for the year ended December 31, 1995 and have issued our report thereon dated April 15,
1996.
We have applied procedures to test the City's compliance with the following requirements applicable to
its federal financial assistance programs, which are identified in the Schedule of Federal Financial
Assistance, for the year ended December 31, 1995:
• Political activity (Hatch Act and Intergovernmental Personnel Act of 1970, as amended)
• Civil rights
• Allowable costs /cost principles
• Drug -free Workplace Act
• Administrative requirements
The requirements of the Davis -Bacon Act, cash management (reimbursement basis only), relocation
assistance and real property acquisition and federal financial reports are not applicable to the federal
financial assistance programs, which are identified in the Schedule of Federal Financial Assistance.
Our procedures were limited to the applicable procedures described in Office of Management and
Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures
were substantially less in scope than an audit, the objective of which is the expression of an opinion on
the City's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not
express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of
noncompliance with the requirements listed in the second paragraph of this report. With respect to items
not tested, nothing came to our attention that caused us to believe that the City had not complied, in all
material respects, with those requirements.
Deloittebuche
Tohmatsu
International 7
We also noted matters involving compliance with laws and regulations related to our audit of the general
P g g
purpose financial statements and with requirements related to nonmajor federal financial assistance
programs we reported to the City's management in our reports dated April 15, 1996.
This report is intended for the information of the Mayor and City Council members, management, others
within the City of Brooklyn Center, Minnesota and applicable Federal and Hennepin County agencies.
However, this report is a matter of public record and its distribution is not limited.
April 15, 1996
8
Deloitte &
TouchB LL
�\ 400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
INDEPENDENT AUDITORS' REPORT ON THE INTERNAL
CONTROL STRUCTURE BASED ON THE AUDIT OF
THE FINANCIAL STATEMENTS
Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center, Minnesota (the
City) as of and for the year ended December 31, 1995 and have issued our report thereon dated April 15,
1996.
We conducted our audit in accordance with generally accepted auditing standards and Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial
statements are free of material misstatement.
The management of the City is responsible for establishing and maintaining the internal control structure.
In fulfilling this responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of internal control structure policies and procedures. The objectives of
an internal control structure are to provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed
in accordance with management's authorization and recorded properly to permit the preparation of
general purpose financial statements in accordance with generally accepted accounting principles.
Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless
occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject
to the risk that procedures may become inadequate because of changes in conditions or that the
effectiveness of the design and operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of the City for the year
ended December 31, 1995, we obtained an understanding of the internal control structure. With respect to
the internal control structure, we obtained an understanding of the design of relevant policies and
procedures and whether they have been placed in operation, and we assessed control risk in order to
determine our auditing procedures for the purpose of expressing our opinion on the general purpose
financial statements, and not to provide an opinion on the internal control structure. Accordingly, we do
not express such an opinion.
Our consideration of the internal control structure would not necessarily disclose all matters in the internal
control structure that might be material weaknesses under standards established by the American Institute
of Certified Public Accountants. A material weakness is a condition in which the design or operation of
one or more of the specific internal control structure elements does not reduce to a relatively low level the
risk that error or irregularities in amounts that would be material in relation in the general purpose
Deloittebuche
Tohmatsu
International 9
financial statements being audited may occur and not be detected within a timely period b employees in
YP Y
the normal course of performing their assigned functions. We noted no matters involving the internal
control structure and its operation that we consider to be material weaknesses as defined above.
However, we noted certain matters involving the internal control structure and its operation that we have
reported to the management of the City in a separate letter dated April 15, 1996.
We also noted matters involving the internal control structure and its operation used to administer federal
financial assistance programs, which we reported to the management of the City in a report dated April 15,
1996.
This report is intended for the information of the Mayor and City Council members, management, others
within the City of Brooklyn Center, Minnesota and applicable Federal and Hennepin County agencies.
However, this report is a matter of public record and its distribution is not limited.
April 15, 1996
10
Deloifte &
ToucheLL
/\ 400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
INDEPENDENT AUDITORS' REPORT ON THE INTERNAL
' CONTROL STRUCTURE USED IN ADMINISTERING
FEDERAL FINANCIAL ASSISTANCE
Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center, Minnesota (the
City) as of and for the year ended December 31, 1995 and have issued our report thereon dated April 15,
1996.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing
Standards, issued by the Comptroller General of the United States; and Office of Management and
Budget (OMB) Circular A -128, Audits of State and Local Governments. Those standards and OMB
Circular A -128 require that we plan and perform the audit to obtain reasonable assurance about whether
the general purpose financial statements are free of material misstatement and about whether the City
complied with laws and regulations, noncompliance with which would be material to a federal financial
assistance program.
In planning and performing our audit for the year ended December 31, 1995, we considered the City's
internal control structure and assessed control risk in order to determine our auditing procedures for the
purpose of expressing our opinion on the City's general purpose financial statements and to report on the
internal control structure in accordance with OMB Circular A -128. This report addresses our
consideration of internal control structure policies and procedures relevant to compliance with
requirements applicable to federal financial assistance programs. We have addressed internal control
structure policies and procedures relevant to our audit of the general purpose financial statements in a
separate report dated April 15, 1996.
The management of the City is responsible for establishing and maintaining an internal control structure.
In fulfilling this responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of internal control structure policies and procedures. The objectives of
an internal control structure are to provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in
accordance with management's authorization and recorded properly to permit the preparation of general
purpose financial statements in accordance with generally accepted accounting principles, and that federal
financial assistance programs are managed in compliance with applicable laws and regulations. Because
of inherent limitations in any internal control structure, errors, irregularities, or instances of
noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the
structure to future periods is subject to the risk that procedures may become inadequate because of
changes in conditions or that the effectiveness of the design and operation of policies and procedures may
deteriorate.
Deloittebuche
Tohmatsu
International 11
For the purpose of this report, we have classified the significant internal control structure policies and
procedures used in administering federal financial assistance programs in the following categories:
Accounting Applications:
• Cash receipts
• Cash disbursements
• Receivables
• Payables
• Payroll
• General ledger
General Requirements:
• Political activity (Hatch Act and Intergovernmental Personnel Act of 1970, as amended)
• Civil rights
• Allowable costs /cost principles
• Drug -free Workplace Act
• Administrative requirements
Specific Requirements:
• Types of services allowed or unallowed
Claims for Reimbursements
For all of the internal control structure categories listed above, we obtained an understanding of the design
of relevant policies and procedures and determined whether they have been placed in operation, and we
assessed control risk.
During the year ended December 31, 1995, the City had no major federal financial assistance programs
and expended 96% of its total federal financial assistance under the Community Development Block
Grant Program.
We performed tests of controls, as required by OMB Circular A -128, to evaluate the effectiveness of the
design and operation of internal control structure policies and procedures that we considered relevant to
preventing or detecting material noncompliance with specific requirements, general requirements, and
requirements governing claims for reimbursements that are applicable to the aforementioned nonmajor
federal financial assistance program. Our procedures were less in scope than would be necessary to
render an opinion on these internal control structure policies. Accordingly, we do not express such an
opinion.
Our consideration of the internal control structure policies and procedures used in administering federal
financial assistance would not necessarily disclose all matters in the internal control structure that might
be material weaknesses under standards established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the design or operation of one or more of the
internal control structure elements does not reduce to a relatively low level the risk that noncompliance
with laws and regulations that would be material to a federal financial assistance program may occur and
not be detected within a timely period by employees in the normal course of performing their assigned
12
functions. We noted no matters involving the internal control structure policies and procedures used in
administering federal financial assistance programs and its operation that we consider to be material
weaknesses as defined above.
We also noted matters involving the internal control structure and its operation based on our audit of
the general purpose financial statements, which we reported to management of the City in a report dated
April 15, 1996.
This report is intended for the information of the Mayor and City Council members, management, others
within the City of Brooklyn Center, Minnesota and applicable Federal and Hennepin County agencies.
However, this report is a matter of public record and its distribution is not limited.
April 15, 1996
13
CITY OF BROOKLYN CENTER, MINNESOTA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31,1995
CURRENT -YEAR FINDINGS
Federal Financial Assistance Program Findings:
None.
State of Minnesota Legal Compliance Findings:
None.
PRIOR -YEAR FINDINGS
Cash Collateralization:
Observation:
Minnesota Statute 118.0 1, Subdivision 2 stipulates that the City's depository institution must collateralize
deposits in excess of FDIC insurance coverage. Such collateral must have a fair market value of at least
110% of the amount of excess deposits if collateralized by qualified investments other than notes secured
by first mortgages.
On three of the twelve dates we selected for testing of the adequacy of collateral, we found collateral
pledged by the City's depository institution to be less than 110% of the City's excess deposits. These
deficiencies were caused by incorrect communications from the bank, which led to the bank having less
actual collateral than what the City's records showed. This situation was corrected as soon as we brought
it to the City's attention.
Status:
The City appears to have closely monitored the adequacy of collateral on hand during 1995. No such
instances were noted during our testing in the current year.
14
r
Deloifte &
buche
�\ 400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4350
Minneapolis, Minnesota 55402 -1844
April 15, 1996
Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
We have audited the general purpose financial statements of the City of Brooklyn Center (the City) for the
year ended December 31, 1995 and have issued our report thereon dated April 15, 1996.
Our professional standards require that we communicate with you concerning certain matters that may be of
interest to you in fulfilling your obligation to oversee the financial reporting and disclosure process for which
management of the City is responsible. We have prepared the following comments to assist the Mayor and
City Council in fulfilling that obligation.
Our Responsibility under Generally Accepted Auditing Standards:
• Our responsibility under generally accepted auditing standards and Government Auditing Standards, issued by
the Comptroller General of the United States, has been described to you in our engagement letter dated
October 16, 1995. As described in that letter, those standards require that we plan and perform the audit to
obtain reasonable, rather than absolute, assurance about whether the general purpose financial statements are
free of material misstatement. Those standards also require that we obtain an understanding of the City's
internal control structure sufficient to enable us to properly plan our audit. We have previously issued a
separate report to you, also dated April 15, 1996, containing our comments on the internal control structure.
Significant Accounting Policies:
The City's significant accounting policies are disclosed in the notes to the general purpose financial
statements. There were no changes in these policies during 1995.
Management Judgments and Accounting Estimates:
Accounting estimates are an integral part of the financial statements prepared by management and are based
upon management's current judgments. Those judgments are normally based on knowledge and experience
about past and current events and assumptions about future events. All of the significant management
judgments and accounting estimates in the 1995 general purpose financial statements were normal and
recurring and were determined on bases consistent with those used in prior years, with the exception of the
accrual for post- retirement health insurance liability.
Deloittebuche
bhmatsu
International
e
• Honorable Mayor and Members of the City Council
City of Brooklyn Center, Minnesota
April 15, 1996
Page 2
During 1995, the City refined its methodology for accruing post- retirement health benefits. In prior years, the
liability was calculated based upon only those employees eligible for retirement within the next five years.
The current -year calculation considers the potential liability for all City personnel employed for at least ten
years and who will potentially meet the applicable age and service requirements.
Other Information in the Annual Report.
When audited financial statements are included in documents containing other information, such as the City's
Comprehensive Annual Financial Report, generally accepted auditing standards require that we read such
other information and consider whether it, or the manner of its presentation, is materially inconsistent with the
information, or the manner of its presentation, in the general purpose financial statements audited by us. We
have read the other information in the City's Comprehensive Annual Financial Report and have inquired as to
the methods of measurement and presentation of such information. If we had noted a material inconsistency,
or if we had obtained any knowledge of a material misstatement of fact in the other information, we would
have discussed this matter with management and, if appropriate, with the Mayor and City Council.
Difficulties Encountered in Performing the Audit:
• We experienced no difficulties in dealing with management relating to the performance of our audit. We
received the full cooperation of management and staff. Our audit scope was essentially the same as reviewed
with you in our October 16, 1995 engagement letter. We believe that we have direct and unrestricted access
to the City's senior management and to the Mayor and City Council.
This report is intended solely for the use of the Mayor and City Council and should not be used for any other
purpose. This restriction is not of intended to limit the distribution of this report, which, upon acceptance by the
City, is a matter of public record.
We will be pleased to further discuss this report with you at your convenience.
Yours truly,
i
w Deloitte &
ToucheLL
/O400 One Financial Plaza Telephone: (612) 397 -4000
120 South Sixth Street Facsimile: (612) 397 -4450
Minneapolis, Minnesota 55402 -1844
April
15 1996
Honorable Mayor and Members
of the City Council
City of Brooklyn Center, Minnesota
In planning and performing our audit of the general purpose financial statements of the City of Brooklyn
Center (the City) for the year ended December 31, 1995 (on which we have issued our report dated April
15, 1996), we considered its internal control structure in order to determine our auditing procedures for
the purpose of expressing an opinion on the general purpose financial statements, and not to provide
assurance on the internal control structure. In connection therewith, we submit this Commentary Report
containing our comments, observations, and recommendations concerning administrative and operating
matters which resulted from our audit of the City's 1995 general purpose financial statements.
Our observations and recommendations are presented under the following main captions:
1. Administrative and Operating Matters
II. Status of Prior -Year Recommendations
This report is intended solely for the information and use of the Mayor and City Council, management,
and others within the organization.
We will be pleased to discuss these recommendations with you and, if desired, to assist you in
implementing any of them.
Yours truly,
Deloittebuche
Tohmatsu
International
y
f
EXHIBIT
ADMINISTRATIVE AND OPERATING MATTERS
Calculation of Liability for Postretirement Health Benefits:
Observation:
During 1995, the City refined its methodology for accruing postretirement health benefits. The revised
calculation considers the potential liability for all City personnel employed for at least ten years who will
potentially meet the applicable age and service requirements. In prior years, the liability was calculated
based upon only those employees eligible for retirement within the next five years. The current liability
does not consider turnover, mortality rates, or inflationary increases in the health care premium. We
commend the City for identifying this liability currently and ensuring that funding is available to meet
future requirements.
Recommendation:
Although the liability ccrued at December 31 1995 represents the City's best estimate we recommend
Y p y ,
that an actuarial valuation be performed to consider the factors identified above. An actuarial study
would provide the City a more accurate estimate of future postretirement health obligations which would
be beneficial from a funding perspective.
Disbursements - Check Requests:
Observation:
On one occasion in both 1994 and 1995, the City made duplicate payments on a contract. In each case,
the request for payment had been made by the engineering department during the regular check run.
Subsequent to this request, the contractor contacted the City for immediate payment. A manual check
request was submitted and a check issued; however, as the request for the initial payment was not
removed from the automated cash disbursement system, a second check was printed. The contractor
cashed both checks, which resulted in an overpayment. In 1994, a refund was made by the contractor
within three days; however, in 1995, the refund has not been received and the contractor is having
financial difficulties.
In accordance with Minnesota Statutes, the City has a preprinted statement on its checks indicating that
the vendor, by endorsing the check, is representing that the payment is not a duplicate payment.
Hennepin County has not considered it a priority to prosecute the contractor.
Recommendation:
The City's procedures for payment on a contract include a review of the project file to determine if
duplicate payment has already been made. In both cases, the routine check was cut within a short period
of time after the manual check, which was not yet filed. In response, the City has made the following
changes.
• Check runs occur weekly rather than every other week to reduce the number of manual checks.
• Manual checks are reviewed immediately by the Assistant Finance Director.
2
a
We further recommend that the City develop a separate request form for manual checks. This new form
should include a line stating whether payment has previously been requested. This will serve as
additional precaution against duplicate payment.
Process for Closing Out Capital Projects:
Observation:
The duplicate payment which occurred in 1995, noted above, was detected by Finance Department
personnel when closing out the related capital project. Upon further inquiry of City personnel, it was
determined that the Engineering Department does not always review the monthly financial reports for a
project when determining the project -to -date costs and therefore did not detect the overpayment. The
Engineering Department does maintain records for each project to monitor the amounts invoiced by the
contractors in comparison with project bids and budgeted appropriations; however, these records are not
reconciled with the Finance Department's records. Currently, the Finance Department reviews the
project -to -date costs per the financial records and prepares reports for inclusion in the City's
Comprehensive Annual Financial Report.
Recommendation:
The Engineering Department should review and reconcile capital project expenditures with the City's
financial records. For projects exceeding $25,000, engineering staff should prepare and submit to the
Finance Department a report documenting a comparison between the original budget and actual
expenditures per the financial system. All variances should be explained. Based upon projects completed
in past years, approximately ten to twelve reports would be prepared annually. Ideally, one individual
would be responsible for all reports.
Implementation of these procedures would provide the City with pertinent information regarding total
project costs, including identification of areas for efficiency and reasons for cost overruns. The
responsibility for generating this information and reconciling project records with financial records should
rest with the Engineering Department, as the personnel in this area are the most familiar with the projects
and, accordingly, most likely to detect any discrepancies in the financial records.
Accounting for Earle Brown Heritage Center Catering Operations:
Observation:
Currently, accounting is performed by D'Amico's for the catering operations and monthly financial
statements are submitted to the City for recording in the City's financial records. Until financial
statements are received from D'Amico's, the City is not aware of the results from operations. During our
audit, we also noted that D'Amico's had difficulty in obtaining supporting documents which were
requested. Although the documents were ultimately received, with one exception, and sufficient audit
procedures were performed to support the transactions being tested, in all material respects, some concern
arises regarding the completeness and organization of their financial records.
Recommendation:
We recommend that the accounting function for the catering operations be assumed by the City. This will
avoid the division of control described above. In addition, the City will have more timely, firsthand
knowledge of the catering operations in order to properly manage the Earle Brown Heritage Center.
3
r
Fire Department Relief Association Investment Portfolio Management.
Observation:
As illustrated in the table below, the Fire Department Relief Association's (FDRA) investment portfolio
has experienced an average rate of return lower than other bond funds during the past three years.
1995 1994 1993
Fire Department Relief Association (1) 8.6% 1.6% 6.5%
Comparable Bond Funds (2):
Shearson Lehman Municipal Bonds 16.3 -5.5 12.3
Shearson Lehman Mortgage- Backed Securities 17.1 0.6 6.0
Merrill Lynch Government Agencies 17.3 -2.7 10.4
Merrill Lynch Investment -Grade Corporates 21.2 -3.4 12.4
State and Local Bonds 5.6 6.0 5.7
PERA (3) 16.3 1.8 14.4
(1) Net earnings include interest and dividends, change in provision, and gain/loss on sale.
(2) Amount represents actual return on comparable bond funds from published sources. This return
includes both reinvestment of dividends or interest, if any, and an indication of the change in fair
value on the investment medium (unrealized appreciation/depreciation). 1995 amounts are
estimates.
(3) 1993 represents PERA "Basic Fund" results, which are the fund assets of active public employees.
PERA reporting expanded in 1994 and 1995 to include results of the "Combined Funds," which are
the assets of active and retired public employees.
Recommendation:
The City and FDRA should consider allowing the Public Employees Retirement Association (PERA) to
manage the FDRA's assets. As noted in the table above, PERA has realized a higher rate of return than
the current FDRA portfolio. This is primarily due to PERA's ability to invest in stocks as well as other
equity securities. The primary advantage to the members of the FDRA include potential increases to
benefits as the portfolio realizes a higher rate of return. A resulting advantage to the City is the ability to
mitigate the risk of future shortfalls which would be funded by the City's general assets.
4
EXHIBIT II
STATUS OF PRIOR -YEAR RECOMMENDATIONS
Cash Collateralization:
During 1994, we recommended that the City closely monitor the adequacy of collateral on hand
throughout the year in accordance with Minnesota State Statute 118.0 1, Subdivision 2, which stipulates
that the City's depository institution must collateralize deposits in excess of FDIC insurance coverage.
The City's depository increased the collateral on hand during 1995, and the City was adequately
collateralized at December 31, 1995.
Securities and Exchange Commission (SEC) View on Disclosures by Municipal Security Issuers:
This informational comment related to issuance of SEC Financial Reporting Release (FRR) 42, Statement
of the Commission Regarding Disclosure Obligations of Municipal Securities and Others. FRR 42
provides the SEC's views with respect to disclosure obligations of participants in the municipal securities
markets under the antifraud provisions of federal securities laws.
Community Development Block Grant (CDBG) Expenditures:
In 1994, we recommended that the City consider separate coding for reimbursable and nonreimbursable
CDBG expenditures. The City is continuing to monitor the accounting for CDBG program expenditures
and related reimbursement requests.
Capitalization of Fixed Assets:
In 1994, we recommended that the City should consider increasing its capitalization limit (e.g., from $500
to $1,000) to provide for more efficient use of human resources and avoid excessive paperwork. The City
increased its capitalization limit during 195 to $1,000.
5
• MEMORANDUM
TO: Michael J. McCauley, City Manager
FROM: Charlie Hansen, Finance Director C H
DATE: June 5, 1996
RE: RESPONSES TO THE AUDITOR'S MANAGEMENT LETTER
At the June 10, 1996 City Council meeting, Cliff Hoffman of Deloitte & Touche will make a
presentation on the audit of city operations for the year 1995. He will review several reports,
including a Management Letter which makes five recommendations regarding administrative and
operating issues. This memo provides the Management Responses to the Auditor's Management
Letter. If Councilmembers wish to discuss these issues, they may do so at the June 10, 1996
meeting or request that this be put on a work session agenda for further discussion.
CALCULATION OF LIABILITY FOR POST RETIREMENT HEALTH BENEFITS:
This program was originally enacted in 1986 as an experimental program with a five year sunset
provision. The original method of estimating the liability reflected this temporary five year
program life span. Repeated extensions of the program have been approved'to the point where
it can no longer viewed as temporary or experimental. The 1995 refinement of the liability
estimate reflects the current status of the program. We believe the 1995 estimate is within plus
or minus ten percent of what an actuarial valuation would determine. The last Fire Relief
Association actuarial valuation in 1993 cost between $4,000 and $5,000. Valuing our post
retirement plan would be more expensive because there are three to four times as many people
who would have to be included in this study. Unless some decisions or changes are to be made
regarding the plan, I feel this wouldn't be a wise expenditure of City resources. It should be
understood that even an actuarial valuation involves many estimates and assumptions which
prevent it from being absolutely accurate.
DISBURSEMENTS - CHECK REQUESTS:
The changes recommended by the auditors for weekly check runs and manual check review have
been made. Creation of a distinct form for manual checks is underway.
•
PROCESS FOR CLOSING OUT CAPITAL PROJECTS:
The Engineering and Finance staffs will develop processes and reports which will reconcile
records and fully report project costs while not creating unnecessary paperwork.
ACCOUNTING FOR EARLE BROWN HERITAGE CENTER CATERING
OPERATIONS:
The City is making changes to the accounting for the Earle Brown Heritage Center. The first step
has been to have the City ill out all accounts '
ty is receivable invoices. D'Amicos previously invoiced
separately for food. This has a number of advantages. The customer sees only one invoice. We
are billing li twice
a month instead of
g once, and will follow up on delinquencies better. The
invoices are produced by the City's financial system instead of a separate system requiring
duplicate input. All money is received by the City and then D'Amicos is reimbursed instead of
the other way around.
Other changes are being considered. A complete take over of the accounting operation would be
difficult if not impossible. D'Amicos moves personnel between the Heritage Center and other
facilities as events require. Their purchasing agent buys food for all facilities to get quantity
discounts. To have the City account for these activities would be difficult. D'Amicos was hired
to run the catering operation and their contract calls for them to account for it. The contract
would have to be re- negotiated for the City to assume accounting responsibilities.
FIRE DEPARTMENT RELIEF ASSOCIATION INVESTMENT PORTFOLIO
MANAGEMENT:
Perhaps the main obstacle to this recommendation is a distrust of the state, held by the fire
department, but not unique to them. The fire fighters will probably argue that they have, over
the years, prudently invested their funds. This is evidenced by P g the plan being 100% funded a
claim that not many other associations can make.
�V
Memorandum
To: Michael J. McCauley, City Manager /
From: Tom Bublitz, Community Development Specialist_ /
Date: June 5, 1996
Subject: Resolution Authorizing Hennepin County Office of Planning and Development
to Administer the Community Development Block Grant Housing
Rehabilitation Program and Approving Certain Changes to the Program
At the April 29, 1996, work session, the City Council directed staff to contact
Hennepin County regarding the administration of the Community Development
Block Grant (CDBG) deferred loan rehabilitation program. The current Joint
Cooperation Agreement between the City and Hennepin County and the new
agreement, passed at the May 28, 1996, City Council meeting both contain a
provision which requires Hennepin County to administer housing rehabilitation
programs for participating cities in the Urban Hennepin County CDBG program.
The Joint Cooperation Agreement specifies that the cost of the County
administration will be twelve percent (12 %) of the amount allocated by the City to
the rehabilitation program. All administrative costs are paid with CDBG funds.
• The Hennepin County Office of Planning and Development is the County
department responsible for administering the rehab programs for cities participating
in the Urban Hennepin County CDBG program. Hennepin County Office of
Planning and Development indicated they are prepared to take over administration of
the program as soon as the City makes a formal request and clarifies the following
issues:
1. Confirmation of the City's policy of not approving deferred loan projects
for non - conforming uses. This was addressed at the April 29 work session
and the City Council agreed rehabilitation projects should not be done on
homes that are non - conforming uses.
2. Option to close the waiting list for deferred loan applications on an
intermittent basis. County staff indicated they would like to close the
waiting list until it is reduced to a more manageable level. Emergency
projects such as faulty furnaces would still be addressed even though the
waiting list would be closed temporarily.
3. Clarification of the City's schedule for implementing the changes in the
deferred loan program as proposed by Hennepin County. The proposed
changes are as follows:
•
• The lien period for the zero percent deferred loans (maximum
$15,000) will be extended from ten years to 30 years.
Memorandum to Michael J. McCauley
June 6, 1996
Page 2
• For families with incomes greater than 50% of area median income but
less than 80 %, the loans will bear three percent (3 %) simple interest
for ten years and have a 30 year lien period.
The maximum eligible income for the deferred loan program will be 80% of the
Minneapolis /St. Paul median income as adjusted for household size. The City's
current eligibility limit is 60% of the area median income.
Unless requested otherwise by the City, Hennepin County is prepared to implement
the new deferred loan terms to all persons currently on the City's waiting list.
In the past, City staff has worked very closely with the County in administration of
the CDBG deferred loan program, and I anticipate the actual type of rehabilitation
work performed on homes in Brooklyn Center will be the same as was done in the
past. One major change in the administration of the program is in the area of EDA
Board review of individual projects. As with all other cities in Hennepin County, the
County will administer the program without having the EDA Board approve
• individual rehabilitation projects. The County can provide summaries and updates
on projects approved, but the individual projects will no longer come before the
EDA Board.
I would propose the attached resolution serve as the formal request to Hennepin
County to take over administration of the deferred loan program. I have included in
the resolution clarification on all the items requested by the County.
•
Member introduced the following resolution and
moved its adoption:
RESOLUTION NO.
RESOLUTION AUTHORIZING HENNEPIN COUNTY OFFICE OF PLANNING
AND DEVELOPMENT TO ADMINISTER THE COMMUNITY DEVELOPMENT
BLOCK GRANT HOUSING REHABILITATION PROGRAM AND APPROVING
CERTAIN CHANGES TO THE PROGRAM
WHEREAS, the Joint Cooperation Agreement approved by the city and Hennepin
County provides that the County shall, upon official request by a participating city, agree to
administer local housing rehabilitation loan programs funded pursuant to the Joint Agreement
provided that the County receives twelve percent (12 %) of the allocation by the city to the
rehabilitation activity as reimbursement for costs associated with the administration of the city's
program; and
WHEREAS, the City Council of the City of Brooklyn Center desires to have
Hennepin County administer the city's housing rehabilitation deferred loan program, pursuant to the
terms of the Joint Cooperation Agreement; and
WHEREAS, the Hennepin County Office of Planning and Development has
requested clarification of the following issues with regard to the administration of the city's housing
rehabilitation deferred loan program:
► Confirmation of the city's policy of not approving deferred loan projects for non-
conforming uses.
► Option to close the waiting list for deferred loan applications on an intermittent
basis, as deemed necessary by Hennepin County.
► City's schedule for implementing the changes in the terms of the deferred loan
program as recommended by the County.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center as follows:
I . Hennepin County is hereby requested to administer the Community Development
Block Grant deferred loan program as provided in the Joint Cooperation
Agreement.
2. Hennepin County, in administration of the program, is hereby directed not to
approve deferred loan projects for any non - conforming uses in the City of
• Brooklyn Center.
RESOLUTION NO.
•
3. Hennepin County is authorized to temporarily close the waiting list for the
housing rehabilitation program as it deems necessary from time to time.
4. Hennepin County is hereby authorized to implement its proposed changes to the
CDBG deferred loan program as soon as practicable for those persons currently
on the city's waiting list, and for all future applicants said changes are
summarized below:
a. That the lien period for the zero percent deferred loans (maximum $15,000)
will be extended from ten to 30 years.
b. For families with incomes greater than 50% of area median income, the loans
will be three percent (3 %) simple interest for ten years and have a 30 -year
lien.
Date Mayor
•
ATTEST:
City Clerk
The motion for the adoption of the foregoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
•
City of Brooklyn Center
A great place to start. A great place to stay.
•
MEMORANDUM
TO: Mayor Myrna Kragness
Councilmember Kathleen Carmody
Councilmember Debra Hilstrom
Councilmember Kristen Mann
Councilmember Charles F. Nichols, Sr.
FROM: Michael J. McCauley, City Manager
DATE: June S, 1996
SUBJECT: Financial Commission Recommendation for City Council Salaries
Attached for your consideration is a proposed ordinance that would implement the Financial
Commission recommendations for City.. Council salaries in 1997 and 1998. To summarize the
Financial Commission's recommendations, the Commission's basic policy goal is to have the City
i Council salaries for Brooklyn Center at the median of Council salaries for cities in the metropolitan
area within 10,000 population of Brooklyn Center. In order for City Council salaries to be changed,
the City Council must, by ordinance, set salaries prior to the next general election. The Financial
Commission's report is merely a recommendation and the ultimate decision with respect to whether
salaries should be increased or the amount of an increase is solely in the discretion of the City
Council.
•
6301 Shingle Creek Pkwy, Brooklyn Center, MN 55430 -2199 • City Hall & TDD Number (612) 569 -3300
Recreation and Community Center Phone & TDD Number (612) 569 -3400 • FAX (612) 569 -3494
An Affirmative Action/Equal Opportunities Employer
CITY OF BROOKLYN CENTER
Notice is hereby given that a public hearing will be held on the day of , 1996,
at 7 p.m. or as soon thereafter as the matter may be heard at the City Hall, 6301 Shingle
• Creek Parkway, to consider An Ordinance Amending Ordinance No. 94 -12 Regarding Council
Salaries for 1997 -1998.
Auxiliary aids for persons with disabilities are available upon request at least 96 hours in
advance. Please contact the Personnel Coordinator at 569 -3300 to make arrangements.
ORDINANCE NO.
AN ORDINANCE AMENDING ORDINANCE NO. 94 -12 REGARDING
COUNCIL SALARIES FOR 1997 -1998
THE CITY COUNCIL OF THE CITY OF BROOKLYN CENTER DOES ORDAIN AS
FOLLOWS:
Section 1. City of Brooklyn Center Ordinance No. 94 -12, which amended the
amount of the annual salaries to be paid to the mayor and council members to become effective
January 1, 1995, is hereby amended.
Section 2. Effective January 1, 1997, the annual salary for council members
shall be $6,165 and the annual salary for mayor shall be $8,015.
• Section 3. Effective January 1, 1998, the annual salary for council members
shall be $6,335 and the annual salary for mayor shall be $8,235.
Section 4. This ordinance shall be effective after adoption and thirty days
following its legal publication.
Adopted this day of , 1996.
Mayor
ATTEST:
City Clerk
Date of Publication
Effective Date
• (Brackets indicate matter to be deleted, underline indicates new matter.)
3 City of Brooklyn Center
Agreat place to start. A great place to stay.
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MEMORANDUM
TO: Mayor Myrna Kragness
Councilmember Kathleen Carmody
Councilmember Debra Hilstrom
Councilmember Kristen Mann
Councilmember Charles F. Nichols, Sr.
FROM: Michael J. McCauley, City Manager
DATE: June 5, 1996
SUBJECT: Set Date for Joint Meeting with Charter Commission
As indicated in Chairperson Willson's memorandum, the Charter Commission would like to meet
with the City Council. This would be consistent with the Council's interest also in meeting with the
Charter Commission. In Mr. Willson's memorandum he suggests meeting the end of July or
sometime in August. Since August will be a rather intensive budget process for the Council, I would
recommend targeting a date in September.
6301 Shingle Creek Pkwy, Brooklyn Center, MN 55430 -2199 • City Hall & TDD Number (612) 569 -3300
Recreation and Community Center Phone & TDD Number (612) 569 -3400 • FAX (612) 569 -3494
An Affirmative Action /Equal Opportunities Employer
3 City of Brooklyn Center
A great place to start. A great place to stay.
To: City Council
From: Charter Commission
Subject: Council/Manager Proposals
June 1, 1996
The Charter Commission met on May 22, 1996. The Council letter dated April 30, 1996, A Response
to Council/Manager Proposals, was discussed and the Commission members instructed the Chair to
prepare this communication to the Council Members.
The Commission members expressed the wish to thank the Council for its consideration of and
response to the Charter Commisssion members concerns and recommendations concerning this issue.
The suggestion
b the Council have y to a e an annual joint meeting with each commission was very well
received and the Charter Commission would ask to have the Council schedule a joint meeting for the
later half of July or some month later. The commission would ask that the first half of July not be
considered for a joint meeting as a number of commission members have scheduled vacations and
would be unavailable. The Charter Commission has scheduled its next meeting for August only if the
Council and Charter Commission meets in joint session prior to the August 28th meeting date. Should
the Council's schedule not permit a joint meeting in July or August the Charter Commission would
then meet on September 24th.
During the summer break a sub - committee has been appointed to review the last sentence of section
6.02, Subd. 3(a) of the City Charter. The City Charter language reads as follows: "Appointment and
removal of department heads shall be made final only upon majority vote of the Council ". The Charter
Commission as a whole, in its preliminary findings, has determined that the language cited above has
been a provision included in the very first public charter. During our May 22 meeting Commission
Synder relayed the councils wishes in having the Charter Commission review this provision. A follow
up communication received May 23 from City Manager Michael McCauley confirms the consensus
of the Council that department head(s) appointment or removal would more properly be the City
Manager's responsibility. The sub - committee is holding its first public meeting on July 18th, 7pm at
City Hall. The sub - committee members are Commissioners Sy Knapp, Ted Willard, Janice Thielsen
and Tim Willson ex- officio.
Charter Commission Chair
Tim Willson
• 566 -6423
tjw: cmanager. wpd
6301 Shingle Creek Pkwy, Brooklyn Center, MN 55430 -2199 • City Hall & TDD Number (612) 569 -3300
Recreation and Community Center Phone & TDD Number (612) 569 -3400 • FAX (612) 569 -3494
An Affirmative Action /Equal Opportunities Employer