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HomeMy WebLinkAboutGAAP City Reporting Form-2006 Office of the State Auditor Cit Financial Reportin Form Cities Reportin in Accordance with Generall Accepted Accountin Principles (GAAP) 1, D U IV • 0 . , .d !� Government Information Division 525 Park Street, Suite 500 Saint Paul, Minnesota 55103 Phone: (651) 297-3682/Fax: (651) 282-2391 E-mail: g aapcit y @auditor. state. nm.us Web site: www.auditor.state.mn.us Cit of: Brookl Center For the Year Ended December 31, 2006 Please complete this form per Minn. Stat. Sec. 6.74 and return it with the cit financial statement b June 30th. NOTE: THIS FORM SHOULD A-GR E.E_ WITH THE 00MRIN ED I(IT-A- 1—f N THE-A tJJNT_R_E.PDR_T_ Sections I throu V of this report have been prepared from the audited financial statements of the cit These sections include all transactions for all funds of the cit for the y ear ended December 31, 2006, and are in conformance with the Uniform Chart of Accounts and Minnesota Statutes Section 477A.017. Name Phone# E-mail Address Primar Financial Officer: Daniel Jordet 763-569-3345 djordet(&ci.broold Date: Form Preparer: Clara Hil 763-569-3352 chil Ma Tim Willson 763-569-3450 ma Council: Ka Lasman 763-569-3448 councilmemberlasman@ci.brookl Mar O'Connor 763-569-3447 center.mn.us Dan R 763-569-3445 councilmemberr Marck Yellich 763-569-3444 councilmember Audit Firm: HLB Tau Redpath, Ltd. contact@hlbtr.com Audit Firm Contact: Dave Mol 651-407-5803 Cost of Financial Statement Preparation (Outside Cost of Vendor): NA Audit: Please check if chan of address. Cit Phone# Cit E-mail Address Cit Mailin 6301 Shin Creek Parkwa 763-569-3300 infokci.brookl Address: Brook Center, MN 55430 Cit Fax# 763-569-3337 Type of Entity: City Name: Brooklyn Center County of SECTION I: REVENUES Include all governmental funds, expendable trust funds and component units. Exclude enterprise funds. Amount TAXES (round to nearest dollar) 1 Property Taxes ............................................................................................................. ............................... 1 $ 10,874,445 2 Tax Increments (TIF) ................................................................................................... ............................... 2 $ 2,658,305 3 Franchise Taxes - (fee from private sector only) e.g. Cable TV ................................. ............................... 3 $ 658,410 4 Local Sales Taxes ........................................................................................................ ............................... 4 $ - 5 Hotel/Motel Taxes ....................................................................................................... ............................... 5 $ 738,776 6 Gambling Tax 6 $ - 7 Gravel Tax ................................................................................................................... ............................... 7 $ - 8 SPECIAL ASSESSMENTS (include delinquent charges) .......................................... ............................... 8 $ 1,214,571 9 LICENSES AND PERMITS ....................................................................................... ............................... 9 $ 722,633 INTERGOVERNMENTAL REVENUES FEDERAL - Community Development Block Grants (CDBG,SCDPG 10 include Entitlements CFDA # 14218,14. 219,14. 228) ......................... ............................... 10 $ 11,340 12 - Transportation ......................................................... ............................... 12 $ 3,623 14 - Emergency Management Aid .............................................................. ............................... 14 $ - 15 - Other Federal Grants ............................................................................ ............................... 15 $ 92,854 16 STATE - Local Government Aid ( LGA) .................................................................. ............................... 16 $ 66705 18 - Residential Market Value Credit ............................................................... ............................... 18 $ 656,434 19 - Agricultural Market Value Credit ............................................................ ............................... 19 $ - 20 - Manufactured Home Market Value Credit .............................................. ............................... 20 $ - 21 - Taconite Homestead Credit ...................................................................... ............................... 21 $ - 22 - Taconite Aids ............................................................................................ ............................... 22 $ 23 - PERA Aid ................................................................................................ ............................... 23 $ 34,365 24 - Transportation/Highway User Tax /Gasoline Tax ................... ............................... 24 $ 846,732 25 - Disparity Reduction Aid (DRA) ....................................... ............................... 25 $ - 29 - Other State Grants and Aids (police, fire) ................................................ ............................... 29 $ 501,444 30 COUNTY - Highways 30 $ - 31 - Other County Grants ............................................................................ ............................... 31 $ 154,776 32 LOCAL UNITS - IRRRB Grants ............................................................................... ............................... 32 $ - 33 - Other Local Units Grants .............................................................. ............................... 33 $ 62,898 34 TOTAL INTERGOVERNMENTAL REVENUES ........................................................ ............................... 34 $ 3,032,131 CHARGES FOR SERVICES 35 General Government (include auto registration, filing fees) ........................................ ............................... 35 $ 40,950 36 Police and Fire Contracts .............................................................................................. ............................... 36 $ - 37 Other Public Safety (include ambulance) ..................................................................... ............................... 37 $ 20,219 38 Streets and Highways ................................................................................................... ............................... 38 $ 2608 39 Garbage, Recycling and Other Refuse (enterprise fund accounting referred 39 $ - 40 Libraries ........................................................................................................................ ............................... 40 $ - 41 Parks and Recreation (include hall rent, community center, park dedication fees) ..... ............................... 41 $ 634,361 42 Airports (include hangar rent) ....................................................................................... ............................... 42 $ - 43 Transit ............................................................................................................................ ............................... 43 $ 44 Cemetery include plot sales 44 $ - 45 Other Service Charges (include S.A.C., rents) ............................................................. ............................... 45 $ 11,611 46 TOTAL CHARGES FOR SERVICES (Sum lines 35 through 45) .................................. ............................... 46 $ 733,829 47 FINES AND FORFEITS (35000) ................................................................................ ............................... 47 $ 256,600 MISCELLANEOUS REVENUES 48 Investment Earnings (checking, savings and investments) .......................................... ............................... 48 $ 101,731 49 All Other Revenue Restitution 1451, WC Comm 7246, sale of supplies 42633, rent 8694, donations 12949, (identify) reimbursements 140935, forfeitures 29154, ins reimb 214057, misc 8567 49 $ 46505 50 TOTAL REVENUES (should equal total on financial statement) ............................... ............................... 50 $ 22,957,116 OTHER FINANCING SOURCES 51 Borrowing - Bonds Issued (net proceeds) ................................................................. ............................... 51 $ 1,459,555 52 - Other Long-term Debt 52 $ - 53 - Short -term Debt 53 $ - ................................................................................... ............................... 54 Other Financing Sources (Include Interfund Debt) ...................................................... ............................... 54 $ - 55 Operating Transfers from Enterprise Funds and Internal Service Funds ..................... ............................... 55 $ 572,907 56 Operating Transfers from Governmental Funds ........................................................... ............................... 56 $ 2,211,209 57 TOTAL REVENUES AND OTHER FINANCING SOURCES ................................. ............................... 57 $ 27,200,787 -1- SECTION II: EXPENDITURES Include all governmental funds, expendable trust funds and component units. Exclude enterprise funds (liquor, water, sewer, etc.) Amount GENERAL GOVERNMENT (round to nearest dollar) 1 Governing Board ................................................................................................ ............................... 1 $ 134,373 2 Administration and Finance (clerk/treasurer, deputy clerk, etc.) ....................... ............................... 2 $ 604,260 3 Other General Government (elections, assessing, audit, legal, etc.) .................. ............................... 3 $ 1,788,419 4 General Government - Capital Outlay ................................................................ ............................... 4 $ 50,583 PUBLIC SAFETY 5 Police /Sheriff - Current Expenditures (include police relief, forfeiture fund) ... ............................... 5 $ 5,896,822 6 - Capital Outlay ......................................................................................... ............................... 6 $ 21,710 7 Corrections - Current Expenditures .......................................................... ............................... 7 $ - 8 - Capital Outlay 8 $ - 9 Ambulance - Current Expenditures (include rescue squad, 1 st responders) ...... ............................... 9 $ - 10 - Capital Outlay 10 $ - 11 Fire - Current Expenditures (include fire relief) ................................................. ............................... 11 $ 859,577 12 - Capital Outlay 12 $ - 13 Other Protection - Current Expenditures (include building inspection, flood control) ..................... 13 $ 543,443 14 - Capital Outlay 14 $ - STREETS AND HIGHWAYS (Roads and Bridges) 16 Street Maintenance and Storm Sewers (include street cleaning) ........................ ............................... 16 $ 1,148,491 17 Snow and Ice Removal ....................................................................................... ............................... 17 $ - 18 Street Engineering ............................................................................................... .............................., 18 $ 451,365 19 Street Lighting 19 $ - 20 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ....................... 20 $ 2,920,092 21 Street Other Capital Outlay (buildings and equipment) ................................................................... 21 $ - SANITATION (EXCLUDE SEWER) 22 Garbage and Other Refuse Collection and Disposal (enterprise fund accounting referred 22 $ - g p ( � g p ) ..........., 23 Other Sanitation - Expenditures weed & 23 $ - - pest control recycling) p ( p 24 Sanitation - Capital Outlay ................................................................................. ............................... 24 $ - HEALTH 25 Current Expenditures .......................................................................................... ............................... 25 - 26 Capital Outlay 26 $ - CULTURE AND RECREATION 33 Libraries - Current Expenditures ........................................................................ ............................... 33 $ - 34 - Capital Outlay 34 $ - 35 Parks and Recreation - Current Expenditures (include community center, Cable TV) ...................... 35 $ 2,212,142 36 - Capital Outlay .................................................................. ............................... 36 Fs 12,108 HOUSING AND ECONOMIC DEVELOPMENT 37 Housing and Urban Redevelopment - Current Expenditures ............................. ............................... 37 - 3 8 - Capital Outlay .............................................. ............................... 38 $ - 39 Economic Development - Current Expenditures (include business loans) .......... ............................... 39 $ 1,386,558 40 - Capital Outlay .............................................................. ............................... 40 $ 2,913,979 CONSERVATION OF NATURAL RESOURCES 41 Current Expenditures .......................................................................................... ............................... 41 $ - 42 Capital Outlay 42 $ - MISCELLANEOUS EXPENDITURES 43 Airports - Current Expenditures ......................................................................... ............................... 43 $ - 44 - Capital Outlay 44 $ - 45 Transit - Current Expenditures ............................................................................ ............................... 45 $ 46 - Capital Outlay ........................................................................................ ............................... 46 $ - 47 Cemetery - Current Expenditures ........................................................................ ............................... 47 $ - 48 - Capital Outlay .................................................................................... ............................... 48 $ - 49 Pension Contribution (if not allocated) ............................................................... ............................... 49 $ - 50 Insurance (if not allocated) ................................................................................. ............................... 50 $ 170,208 51 All Other - Current Expenditures ........................................................................ ............................... 51 $ 316,931 52 - Capital Outlay (ONLY items not classified elsewhere) .................... ............................... 52 $ - 53 Capital Project Fund Outlay for Enterprise Funds (water, sewer, etc.) ............... ............................... 53 $ - TOTAL CURRENT EXPENDITURES Calculate (lines 1,2, 3,5,7,9,11,13,15,16,17,18,19,22 ,23,25,27,28,29,31,33,35,37,39, 541 41, 43, 45, 47, 49, 50, 51) ............................. ............................... 54 $ 15,512,589 TOTAL CAPITAL OUTLAY 55 Calculate (lines 4,6,8 ,10,12,14,20,21,24,26,30,32,34, 36,38,40,42,44,46,48,52,53).... 55 $ 5,918,472 DEBT SERVICE 56 Principal Payments on Bonds ............................................................................. ............................... 56 $ 2,87500 57 Principal Payments on Other Long -term Debt and Short -term Debt .................. ............................... 57 $ 252,146 58 Interest and Fiscal Charges ................................................................................. ............................... 58 $ 1,250,618 TOTAL EXPENDITURES (should equal total on financial statement) 59 Calculate (Sum Lines 54 through 58) ................................... ............................... 591 2508,825 OTHER FINANCING USES 61 Principal Payments - Refunded Bond (payment to escrow agent) ..................... ............................... 61 $ - 62 Other Financing Uses (Include Interfund Debt) ................................................. ............................... 62 $ - 63 Operating Transfers to Enterprise Funds and Internal Service Funds ................ ............................... 63 $ - 64 Operating Transfers to Governmental Funds ............................................ .............................., 64 $ 2,211,209 TOTAL EXPENDITURES AND OTHER FINANCING USES 65 Calculate (Sum Lines 59 through 64) .................................... ............................... 65 $ 28,020,034 -2- SECTION III: ENTERPRISE FUNDS - Operating Statement Water, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc.- Include operations of all Enterprise Funds and related Component Units. - Include operations of all enterprise funds and related component units. Note: Do not include Liquor on this page. Earle Brown Heritage SPECIFY FUND NAME: Golf Course Center Water Utility Sanitary Sewer Utility Storm Drainage Utility Rcycling and Refuse Street Light Utility SPECIFY ENTERPRISE DESCRIPTION: Culture & Recreation Culture & Recreation Water Sewer Sewer Sanitation Streets & Highways 1 OPERATING REVENUES $ 250,339 $ 4,260,168 $ 1,881,454 $ 3,092,574 $ 1,323,607 $ 242,588 $ 221,341 2 OPERATING EXPENSES $ 286,064 $ 4,563,380 $ 1,634,296 $ 3,185,650 $ 955,881 $ 245,853 $ 161,219 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ ( 35,725) $ (303,212) $ 247,158 $ (93,076) $ 367,726 $ (3,265) $ 60,122 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 2,357 $ 84,123 $ 92,278 $ 200,270 $ 70,739 $ 1,409 $ 5,625 5 NON - OPERATING EXPENSES (interest, etc.) - 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 $ ( 33,368) $ (219,089) $ 339,436 $ 107,194 $ 438,465 $ (1,856) $ 65,747 ADDITIONAL INFORMATION: 7 Taxes (exclude special assessments) - 8 Federal Grants - 9 State Grants (include MV Credits) - 10 County Grants / Local Grants - 11 Operating Transfers In from Other Funds $ 49,000 $ - $ - $ 29,755 - 12 Operating Transfers Out to Other Funds $ - $ 300,000 $ 42,826 $ 13,071 $ 176,011 $ - $ 31,296 13 Capital Outlay during the Year $ - $ - $ 692,064 $ 658,069 $ 688,199 - 14 Interfund Debt Borrowed - 15 Interfund Debt Paid - 16 Borrowing - Bonds Issued (net proceeds) - 17 Interest Paid and Fiscal Charges - 18 Debt Paid - Bonds - 19 - Other Long -term Debt - 20 Outstanding Bonded Debt - End of Year - 21 Outstanding Other Long -Term Debt - End of Yr - 22 Depreciation (included in operating statement) $ 27,170 $ 578,401 $ 578,159 $ 503,231 $ 540,962 -3 - SECTION III: ENTERPRISE FUNDS Water, Sewer, Refuse, Hospital, Nursing Home, Ele( - Include operations of all enterprise funds and related component units. Note: Do not include Liquor on this page. Public Employee Public Employee Central Garage Internal Retirement Internal Compensated Absences SPECIFY FUND NAME: Service Fund Service Fund Internal Service Fund SPECIFY ENTERPRISE DESCRIPTION: Other Other Other 1 OPERATING REVENUES $ 1,385,459 $ - $ 87,249 2 OPERATING EXPENSES $ 1,271,074 $ 535,742 $ 126,776 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ 114,385 $ (535,742) $ (39,527) 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 286,814 $ 66,424 $ 39,527 5 NON - OPERATING EXPENSES (interest, etc.) - 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 $ 401,199 $ (469,318) $ - ADDITIONAL INFORMATION: 7 Taxes (exclude special assessments) - 8 Federal Grants - 9 State Grants (include MV Credits) - 10 County Grants / Local Grants - 11 Operating Transfers In from Other Funds $ 36 12 Operating Transfers Out to Other Funds - 13 Capital Outlay during the Year - 14 Interfund Debt Borrowed - 15 Interfund Debt Paid - 16 Borrowing - Bonds Issued (net proceeds) - 17 Interest Paid and Fiscal Charges - 18 Debt Paid - Bonds 19 - Other Long -term Debt - 20 Outstanding Bonded Debt - End of Year - 21 Outstanding Other Long -Term Debt - End of Yr - 22 Depreciation (included in operating statement) $ 465,491 SECTION III: ENTERPRISE FUNDS Water, Sewer, Refuse, Hospital, Nursing Home, Ele( - Include operations of all enterprise funds and related component units. Note: Do not include Liquor on this page. SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 5 NON - OPERATING EXPENSES (interest, etc.) 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 ADDITIONAL INFORMATION: 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18 Debt Paid - Bonds 19 - Other Long -term Debt 20 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Term Debt - End of Yr 22 Depreciation (included in operating statement) Liquor Store ENTERPRISE FUND - Operating Statement SPECIFY FUND NAME: Amount 1 OPERATING REVENUES $ 5 2 - Cost of Sales $ 3 3 - Gross Profit $ 1 Calculate (Lines 1 minus 2) 4 OPERATING EXPENSES $ 963 5 OPERATING INCOME (LOSS) $ 273 Calculate (Lines 3 minus 4) 6 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 44 989 7 NON - OPERATING EXPENSES (interest, etc.) $ - 8 NET INCOME (LOSS) - Before Transfers $ 318 Calculate (Lines 5 plus 6 minus 7) ADDITIONAL INFORMATION: 9 Taxes (exclude special assessments) $ - 10 Federal Grants $ - 11 State Grants (include MV Credits) $ - 12 County Grants / Local Grants $ - 13 Operating Transfers In from Other Funds $ - 14 Operating Transfers Out to Other Funds $ 125 1 000 15 Capital Outlay during the Year $ - 16 Interfund Debt Borrowed $ - 17 Interfund Debt Paid $ - 18 Borrowing - Bonds Issued (net proceeds) $ - 19 Interest Paid and Fiscal Charges $ - 20 Debt Paid - Bonds $ - 21 - Other Long -term Debt $ - 22 Outstanding Bonded Debt - End of Year $ - 23 Outstanding Other Long -Term Debt - End of Yr $ - 24 Depreciation (included in operating statement) $ 26 NUMBER OF LIQUOR STORES OPERATED BY THE TYPE OF LIQUOR STORE: FOFF SALE ONLY CITY: 2 IF DISCONTINUED LIQUOR OPERATIONS: EFFECTIVE DATE: -4- SECTION IV: DEBT STATEMENT - ALL FUNDS BEGINNING OF THE ISSUED DURING THE PAID DURING THE TYPE OF BONDS YEAR (a) YEAR (b) YEAR © END OF YEAR 1 General Obligation $ 5,340,000 $ - $ 875,000 $ 4,465,000 2 G.O. Tax Increment $ 19,305,000 $ - $ 1,000,000 $ 18,305,000 3 Revenue Tax Increment $ 4,720,000 $ 1,460,000 $ 1,000,000 $ 5,180,000 4 G.O. Special Assessment - 5 G.O. Revenue (G.O. backed) - 6 Revenue - 7 Other - Identify (MSAH, etc.) 8 TOTAL BONDED DEBT $ 29,365,000 $ 1,460,000 $ 2,875,000 $ 27,950,000 OK Refunding Bonds (included in debt 9 statement - lines 1 -7) $ 7,810,000 $ - $ 1,285,000 $ 6,525,000 OTHER LONG -TERM DEBT 10 Installment Purchase Contracts $ - $ - $ - $ - 11 Certificates of Indebtedness - 12 Notes (PFA) - 13 Other Long -term Debt 14 TOTAL OTHER LONG -TERM DEBT $ - $ - $ - $ _ OK F 15] SHORT -TERM DEBT $ - $ - $ - $ - OK F 16] INTERFUND DEBT $ 2,000,000 $ 857,512 $ 1,142,488 OK F 17] Compensated Absences $ 964,248 F i8]Other Post - employment Benefits Liability $ 2,093,307 SECTION V: LIABILITIES, FUND BALANCE AND RETAINED EARNINGS GOVERNMENTAL FUNDS - LIABILITIES Special Revenue Capital Projects General Fund Funds Debt Service Funds Funds Permanent Funds 19 TOTAL LIABILITIES $ 1,000,095 $ 4,791,059 $ 3,087,266 $ 769,729 $ - TOTAL ALL GOVERNMENTAL FUNDS TOTAL LIABILITIES $ 9,648,149 OK $ 9,648,149 GOVERNMENTAL FUNDS - FUND EQUITY Special Revenue Capital Projects FUND BALANCE General Fund Funds Debt Service Funds Funds Permanent Funds 20 Reserved $ 500 $ - $ 4,202,976 $ 973,832 $ - 21 Unreserved - Designated $ 7,508,690 $ 13,438,824 $ - $ 4,861,857 $ - 22 Unreserved - Undesignated $ - $ 9,423,387 $ - $ (697,457) $ - 23 TOTAL FUND EQUITY $ 7,509,19F F$ 22,862,211 $ 4,202,976 $ 5,138,232 $ - Total Governmental Total Component FUND BALANCE Funds Units 24 Reserved $ 5,177,308 $ - 25 Unreserved - Designated $ 25,809,371 $ - 26 Unreserved - Undesignated $ 8,725,930 $ - 27 TOTAL FUND EQUITY $ 39,712,609 $ - PROPRIETARY FUNDS - NET ASSETS ENTERPRISE INTERNAL PRIVATE TOTAL NET FUND BALANCE FUNDS SERVICE PURPOSE TRUST ASSETS TOTAL COMPONENT UNITS 28 Invested in Capital Assets $ 38,248,496 $ 2,560,115 $ - $ 40,808,611 $ - 29 Restricted $ - $ - $ - 30 Unrestricted $ 8,149,048 $ 3,917,007 $ - $ 12,066,055 $ - 31 TOTAL NET $ 46,397,544 $ 6,477,122 $ - $ 52,874,666 $ : -5- SECTION VI: EMPLOYEE SALARY AND BENEFITS GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 1 Number of Full -time Employees ............................................................................................. ............................... 1 24.00 2 Number of Part-time Employees ............................................................................................. ............................... 2 5.00 3 Total Amount of Salaries/Wages Paid to General Government Employees ........................... ............................... 3 $ 1,482,367 4 Total Amount of Benefits for General Government Employees ............................................. ............................... 4 $ 345,701 POLICE /SHERIFF /CORRECTIONS DEPARTMENT 5 Number of Full -time Employees ............................................................................................. ............................... 5 65.00 6 Number of Part-time Employees ............................................................................................. ............................... 6 15.00 7 Total Amount of Salaries/Wages Paid to Department Employees .......................................... ............................... 7 $ 3,775,017 8 Total Amount of Benefits for Department Employees ............................................................ ............................... 8 $ 870,261 FIRE DEPARTMENT 9 Number of Full -time Employees ............................................................................................. ............................... 9 2.00 10 Number of Part-time Employees ............................................................................................. ............................... 10 37.00 11 Total Amount of Salaries/Wages Paid to Fire Department Employees ................................... ............................... 11 $ 351,276 12 Total Amount of Benefits for Fire Department Employees ..................................................... ............................... 12 $ 46,770 STREET /HIGHWAY /ROAD DEPARTMENT 13 Number of Full -time Employees ............................................................................................. ............................... 13 18.00 14 Number of Part-time Employees ............................................................................................. ............................... 14 8.00 15 Total Amount of Salaries/Wages Paid to Street Department Employees ................................ ............................... 15 $ 893,557 16 Total Amount of Benefits for Street Department Employees .................................................. ............................... 16 $ 226,879 SANITATION DEPARTMENT 17 Number of Full -time Employees ............................................................................................. ............................... 17 - 18 Number of Part-time Employees ............................................................................................. ............................... 18 - 19 Total Amount of Salaries/Wages Paid to Sanitation Department Employees ......................... ............................... 19 $ 20 Total Amount of Benefits for Sanitation Department Employees ........................................... ............................... 20 $ - LIBRARY 29 Number of Full -time Employees ............................................................................................. ............................... 29 - 30 Number of Part-time Employees ............................................................................................. ............................... 30 - 31 Total Amount of Salaries/Wages Paid to Library Employees ................................................. ............................... 31 $ 32 Total Amount of Benefits for Library Employees ................................................................... ............................... 32 $ - PARK AND RECREATION DEPARTMENT 33 Number of Full -time Employees ............................................................................................. ............................... 33 16.00 34 Number of Part-time Employees ............................................................................................. ............................... 34 154.00 35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees ......... ............................... 35 $ 1,177,738 36 Total Amount of Benefits for Park and Recreation Department Employees ........................... ............................... 36 $ 264,109 ECONOMIC DEVELOPMENT 37 Number of Full -time Employees ............................................................................................. ............................... 37 2.00 38 Number of Part-time Employees ............................................................................................. ............................... 38 - 39 Total Amount of Salaries/Wages Paid to Economic Development Employees ...................... ............................... 39 $ 15803 40 Total Amount of Benefits for Economic Development Employees ........................................ ............................... 40 $ 37,540 CONSERVATION OF NATURAL RESOURCES 41 Number of Full -time Employees ............................................................................................. ............................... 41 - 42 Number of Part-time Employees ............................................................................................. ............................... 42 - 43 Total Amount of Salaries/Wages Paid to Conservation of Natural Resources Department Employees ................ 43 $ 44 Total Amount of Benefits for Conservation of Natural Resources Department Employees ... ............................... 44 $ ALL OTHER GOVERNMENTAL FUND EMPLOYEES 45 Number of Full -time Employees ............................................................................................. ............................... 45 10.00 46 Number of Part-time Employees ............................................................................................. ............................... 46 1.00 47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees ............. ............................... 47 $ 437,616 48 Total Amount of Benefits for All Other Governmental Fund Employees ............................... ............................... 48 $ 121,823 TOTAL GOVERNMENTAL FUND EMPLOYEES 49 Number of Full -time Employees ............................................................................................. ............................... 49 137.00 50 Number of Part -time Employees ............................................................................................. ............................... 50 220.00 51 Total Amount of Salaries /Wages Paid to All Governmental Fund Employees ....................... ............................... 51 $ 8,276,264 52 Total Amount of Benefits for All Governmental Fund Employees ......................................... ............................... 52 $ 1,91303 ENTERPRISE FUND EMPLOYEES 53 Number of Full -time Employees ............................................................................................. ............................... 53 25.00 54 Number of Part -time Employees ............................................................................................. ............................... 54 96.00 55 Total Amount of Salaries /Wages Paid to Enterprise Fund Employees ................................... ............................... 55 $ 108 56 Total Amount of Benefits for Enterprise Fund Employees ..................................................... ............................... 56 $ 390 POST - RETIREMENT BENEFITS 57 Number of Retired Employees Receiving Post - Retirement Benefits ...................................... ............................... 57 14.00 58 Total Amount of Post - Retirement Benefits Paid ..................................................................... ............................... 58 73,051 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.I.C.A. -6- SECTION I: REVENUES II 2005 2006 II non -major non -major non -major TAXES II gf of 3 sa bonds srf dsf cpf Property Taxes 10,874,445 II 1.1 E +07 1.1 E +07 9776154 111874 246915 739502 Tax Increments (TIF) 2,658,305 II 4667217 2658305 1604155 1054150 Franchise Taxes 658,410 II 662614 658410 658410 Local Sales Taxes - II 0 0 Hotel /Motel Taxes 738,776 II 710619 738776 738776 Gambling Tax - II 0 0 Gravel Tax - II 0 0 SPECIAL ASSESSMENTS include delinquent charge; 1,214,571 II 1226655 1214571 924087 290484 LICENSES AND PERMITS 722,633 II 675530 722633 722633 INTERGOVERNMENTAL REVENUES II FEDERAL - Community Development Block Grants 11,340 II 13500 11340 11340 - Transportation 3,623 II 3623 3623 - Emergency Management Aid - II 0 - Other Federal Grants 92,854 II 194483 92854 92854 STATE - Local Government Aid (LGA) 667,665 II 543183 667665 667665 - Residential Market Value Credit 656,434 II 729186 656434 642709 5839 7886 - Agricultural Market Value Credil - II 0 0 - Taconite Homestead Credit - II 0 0 - Taconite Aids - II 0 0 - PERA Aid 34,365 II 34365 34365 34365 - Transportation /Highway User Tax /Gasoline Ta) 846,732 II 1161377 846732 300900 545832 - Disparity Reduction Aid - II 0 - Other State Grants and Aids (police, fire; 501,444 II 506215 501444 484798 16646 COUNTY - Highways - II 0 0 - Other County Grants 154,776 II 9720 154776 21498 39784 15446 78048 LOCAL UN - IRRRB Grants - II 0 0 - Other Local Units Grants 62,898 II 55188 62898 57056 5842 TOTAL INTERGOVERNMENTAL REVENUES 3,032131 II CHARGES FOR SERVICES II General Governmeni 40,950 II 47131 40950 40950 Police and Fire Contracts - II 0 0 Other Public Safety (include ambulance 20,219 II 42076 20219 20219 Streets and Highways 26,688 II 0 26688 26688 Garbage, Recycling and Other Refuse (enterprise fund accounting prefE - II 0 0 Libraries - II 0 0 Parks and Recreation (include city hall rent, community center, park de( 634,361 II 641328 634361 622799 11562 Airports (include hangar rent; - II 0 0 Transit - II 0 0 Cemetery (include plot sales - II 0 0 Other Service Charges (include SAC, 11,611 I I 24040 11611 11611 TOTAL CHARGES FOR SERVICES 733,829 II FINES AND FORFEITS 256,600 II 253748 256600 256600 MISCELLANEOUS REVENUES II Interest Earnings 1,601,731 II 1078434 1601731 239470 881312 106850 117491 28869 227739 All Other Revenue 465,685 II 427839 465685 85767 155868 224050 TOTAL REVENUES 22,957,116 II 2.5E +07 2.3E +07 OTHER FINANCING SOURCES II Borrowing - Bonds issued (net proceeds) 1,459,555 II 0 1459555 39610 1419945 Borrowing - Other Long -term Debt - II 0 0 Borrowing - Short -term Debt - II 0 0 Other Financing Sources (include interfund debt - II 0 0 Operating Transfers from Enterprise and Internal Service Fundr 572,907 II 192000 572907 572907 Operating Transfers from Governmental Funds 2,211,209 II 2619793 2211209 253405 1887804 70000 TOTAL REVENUES AND OTHER FINANCING SOURCES 27,200,787 II 2.7E +07 2.7E +07 1.4E +07 2531090 1182421 2001016 2957075 4114103 grant match 2417 0 Restitution 2936 1451 1451 WC Commission 4376 7246 7246 Sale of Supplies 11605 42633 4633 38000 Rent 14926 8694 8694 Contributions /Donation: 73534 12949 12949 Miscellaneous 10227 8567 1888 6667 12 Reimbursements 278027 140935 44605 67213 29117 Forfeitures 29791 29154 29154 Insurance reimb 214057 17250 1886 194921 427839 465686 85767 0 0 155869 0 224050 SECTION II: EXPENDITURES II 2005 2006 II non -major non -major non -major GENERAL GOVERNMENT II gf of 3 sa bonds srf dsf cpf Governing Board 134,373 II 136520 134373 134373 Administration and FinancE 604,260 II 526218 604260 604260 Other General Governmeni 1,788,419 II 1563491 1788419 1686482 101937 General Government - Capital Outlay 50,583 II 616492 50583 9680 40903 PUBLIC SAFETY II Police Current Expenditures 5,896,822 II 5710259 5896822 5755092 141730 Police Capital Outlay 21,710 II 14837 21710 18707 3003 Corrections Current Expenditures - II 0 0 Corrections Capital Outlay - II 0 0 Ambulance Current Expenditures - II 0 0 Ambulance Capital Outlay - II 0 0 Fire Current Expenditures 859,577 II 751271 859577 859577 Fire Capital Outlay - II 23714 0 Other Protect Current Expenditures 543,443 II 532998 543443 543443 Other Protect Capital Outlay - II 0 0 STREETS AND HIGHWAYS II Street Maintenance and Storm SewerE 1,148,491 I I 1508947 1148491 1148491 Snow and Ice Removal - II 0 0 Street Engineering 451,365 II 368180 451365 330802 120563 Street Lighting - II 0 0 Street Construction - Capital Outlay 2,920,092 II 4187091 2920092 13084 2907008 Street - Other Capital Outlay - II 15123 0 SANITATION (EXCLUDE SEWER II Garbage and Other Refuse Collection and Disposa - II 0 0 Other Sanitati Current Expenditures - II 0 0 Sanitation Capital Outlay - II 0 0 HEALTH II Current Expenditures - II 0 0 Capital Outlay - II 0 0 CULTURE AND RECREATION II Libraries Current Expenditures - II 0 0 Libraries Capital Outlay - II 0 0 Parks and Re Current Expenditures 2,212,142 II 2101130 2212142 2176686 35456 Parks and Re Capital Outlay 12,108 II 2851 12108 12108 HOUSING AND ECONOMIC DEVELOPMENT II HRA Current Expenditures - II 0 0 HRA Capital Outlay - II 0 0 Economic De Current Expenditures 1,386,558 II 2042702 1386558 350919 726574 309065 Economic De Capital Outlay 2,913,979 II 3475808 2913979 2913979 CONSERVATION OF NATURAL RESOURCES II Current Expenditures - II 0 0 Capital Outlay - II 0 0 MISCELLANEOUS EXPENDITURES II Airports Current Expenditures - II 0 0 Airports Capital Outlay - II 0 0 Transit Current Expenditures - II 0 0 Transit Capital Outlay - II 0 0 Cemetery Current Expenditures - II 0 0 Cemetery Capital Outlay - II 0 0 Pension contributior - II 0 0 Insurance 170,208 II 142821 170208 170208 All Other Current Expenditures 316,931 II 258577 316931 316931 All Other Capital Outlay - II 0 0 Capital Project Fund Outlay for Enterprise Fund: - II 0 0 TOTAL CURRENT 15,512,589 II 1.6E +07 TOTAL CAPITAL OUTLAY 5,918,472 II 5918472 TOTAL EXPENDITURES 21,431,061 II 2.1 E +07 - II DEBT SERVICE II Principal Payments on Bond: 2,875,000 II 2535000 2875000 1000000 1875000 Principal Payments on Other Long -term Debt and Short -term Deb 252,146 II 237189 252146 252146 Interest and Fiscal Charges 1,250,618 II 1238509 1250618 188571 1031556 30491 TOTAL EXPENDITURES 25,808,825 II 2.8E +07 2.6E +07 1.4E +07 3640553 1188571 741400 2906556 3200902 OTHER FINANCING USES II Principal Payments - Refunded Bonc - II 7280000 0 Other Financing Uses - II 0 0 Operating Transfers to Enterprise Funds and Internal Service Fund: - II 0 0 Operating Transfers to Governmental Funds 2,211,209 II 2619793 2211209 70000 1887804 253405 TOTAL EXPENDITURES AND OTHER FINANCING USES 28,020,034 II 3.8E +07 2.8E +07 1.4E +07 5528357 1188571 994805 2906556 3200902 -2- SECTION III: ENTERPRISE FUNDS II II Liquor Golf EBHC Water Sewer Storm Rec & Ref Street lightinc garage retirement comp abs I I SPECIFY FUND NAME: LIQUOR GOLF EBHC WATER SEWER STORM REC & REF STIR LIGHT II 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 OPERATING REVENUES 250,339 4,260,168 1,881,454 3,092,574 1,323,607 242,588 221,341 II 250339 4260168 1881454 3092574 1323607 242588 221341 OPERATING EXPENSES 286,064 4,563,380 1,634,296 3,185,650 955,881 245,853 161,219 II 286064 4563380 1634296 3185650 955881 245853 161219 OPERATING INCOME LOSS 35,725 303,212 247,158 93,076 367,726 3,265 60,122 II -35725 - 303212 247158 -93076 367726 -3265 60122 NON - OPERATING REVENUES (interest, grants, II p roperty taxes, assessments, etc. ) 1 2,357 84,123 92,278 200,270 70,739 1,409 5,625 II 2357 84123 92278 200270 70739 1409 5625 NON - OPERATING EXPENSES interest, etc. - - - - - - - II NET INCOME LOSS - Before transfers 33,368 219,089 339,436 107,194 438,465 1,856 65,747 II -33368 - 219089 339436 107194 438465 -1856 65747 ADDITIONAL INFORMATION: II Taxes excludespecial assessments) Federal Grants State Grants include HACA County Grants / Local Grants Operating Transfers in from Other Funds 49,000 - - 29,755 - - - II 49000 29755 Operating Transfers out to Other Funds - 300,000 42,826 13,071 176,011 - 31,296 II 300000 42826 13071 176011 31296 Capital Outlay during the Year - - 692,064 658,069 688,199 - - II 692064 658069 688199 Interfund Debt Borrowed - - - - - - - II Interfund Debt Paid - - - - - - - II Borrowinc - Bonds Issued net proceeds) - - - - - - - II Interest Paid and Fiscal Charges - - - - - - - II Debt Paic - Bonds - - - - - - - - Other Long-term Debt - - - - - - - II Outstanding Bonded Debt - End of Year - - - - - Outstanding Other Long-term Debt - End of Year I - I - I - I - - - - II Depreciation included in operating statement 27,170 578,401 578,159 503,231 540,962 - - II 27170 578401 578159 503231 540962 I I SPECIFY FUND NAME: *LIQUOR I GARAGE RETIREMENJ COMP ABS II OPERATING REVENUES 5,158,987 1,385,459 - 87,249 II 5158987 1385459 0 87249 Cost of Sales 3,922,143 II 3922143 Gross Profit 1,236,844 II 1236844 OPERATING EXPENSES 963,061 1,271,074 535,742 126,776 II 963061 1271074 535742 126776 OPERATING INCOME LOSS 273,783 114,385 535,742 39,527 II 273783 114385 - 535742 -39527 NON - OPERATING REVENUES (interest, grants, II p roperty taxes, assessments, etc. ) 44,989 286,814 66,424 39,527 II 44989 286814 66424 39527 NON - OPERATING EXPENSES interest, e - - - - II 0 NET INCOME LOSS - Before transfers 318,772 401,199 469,318 - II 318772 401199 - 469318 0 ADDITIONAL INFORMATION: II Taxes excludespecial assessments - - - - II Federal Grants - - - - II State Grants include HACA - - - - II County Grants / Local Grants - - - - II Operating Transfers in from Other Funds - 36,542 - - II 36542 Operating Transfers out to Other Funds 125,000 - - - II 125000 Capital Outlay during the Year - - - - II Interfund Debt Borrowed - - - - II Interfund Debt Paid - - - - II Borrowinc - Bonds Issued net proceeds) - - - - II Interest Paid and Fiscal Charges - - - - II Debt Paic - Bonds - - - - - Other Long-term Debt - - - - II Outstanding Bonded Debt - End of Year Outstanding Other Long-term Debt - End of - - Depreciation included in operating staterne 26,359 465,491 - - II 26359 465491 I I *TYPE OF LIQUOR STOX OFF SALE ONLY NUMBER OF LIQUOR STORES OPERATED BY THE CITY: Y THE CITY: 2 II I I 0 ON AND OFF SALE DISCONTINUED LIQUOR OPERATIONS, INDICATE EFFECTIVE DATE: ,TIVE DATE: N/A II -3- SECTION IV: DEBT STATEMENT - ALL FUNDS 2005 TYPE OF BONDS BEGINNING OF YEAl ISSUED PAID I END OF YEAR General Obligation 5 - 875 4 5340000 GO Tax Increment 19 - 1 18 1.9E +07 Revenue Tax Increment - - - - 0 GO Special Assessment 4 1 1 5 4720000 GO Revenue GO backed - - - - 0 Revenue - - - - 0 Other - identify MSAH, etc. - - - - 0 TOTAL BONDED DEBT 29 1 2 27,950,000 2.9E +07 Refunding Bonds (inc. in debt statement - lines 1 -7 ) 7 - 1 6 7810000 OTHER LONG -TERM DEBT Installment Purchase Contracts Certificates of Indebtedness - Notes PFA Other Long-term Debt - TOTAL OTHER LONG -TERM DE - - - - SHORT -TERM DEBT INTERFUND DEBT 2 - 857 1 $350,000 b /tw ' 2000000 Compensated Absences 964 919113 OPEB Liability 2 2093307 SECTION V: LIABILITIES, FUND BALANCE AND RETAINED EARNINGS GOVERNMENTAL FUNDS - LIABILITIES SPECIAL DEBT CAPITAL TOTAL GENERAL REVENUE SERVICE PROJECTS PRIMARY GF_LIAB 778011 FUND FUNDS FUNDS FUNDS GOVERNMENT SR LIAB 1701410 TOTAL LIABILITIES 1,000,095 4,791 3,087,266 1 769,729 1 9 DS_LIAB 2409490 CP_LIAB 1905240 GOVERNMENTAL FUNDS - FUND EQUITY TOTAL LIAB 7295183 SPECIAL DEBT CAPITAL EXPENDABLE GF_RESERVE 11080 FUND BALANCE GENERAL REVENUE SERVICE PROJECTS TRUST GF_DESIGN 7283871 FUND FUNDS FUNDS FUNDS FUNDS GF_UNDESIG Reserved 500 - 4 973 - GF_TOTAL 7294951 Unreserved - Designated 7 13 - 4 - SR Unreserved - Undesi nat - 9 - 697,457 - SR 1.7E +07 TOTAL FUND EQUITY 1 7 1 22 1 4 1 5 - SR_UNDESIG 8290664 ST TOTAL 2.5E +07 TOTAL TOTAL DS 4158607 FUND BALANCE PRIMARY COMPONENT DS GOVERNMEN UNITS DS UNDESIG Reserved 5 - DS TOTAL 4158607 Unreserved - Designated 25 - CP_RESERVE 992211 Unreserved - Undesi nat 8 - CP_DESIGN 4324156 TOTAL FUND EQUITY I 3977127609 -11 CP_UNDESIG - 1091336 CP_TOTAL 4225031 PROPRIETARY FUNDS - RETAINED EARNINGS TOTL_RESEV 5161898 TOTL DESIG 2.8E +07 RETAINED EARNINGS ENTERPRISE INTERNAL RIVATE PURPO OTAL RETAINEI OTAL COMPONENT TOTL_UNDES 7199328 FUNDS SERVICE TRUST EARNINGS UNITS TOTL FUND 4E +07 Reserved ICANORD 38 2 40 - Unreserved 8 3 12 - EF_RESERVE 3.8E +07 TOTAL EF_UNRESER 7267882 RETAINED EARNINGS 1 46 1 6 1 - 1 52 - EF_TOTAL 4.5E +07 IS RESERVE 1912489 IS_UNRESRV 4427894 IS 6340383 PF_RESERVE 4E +07 PF_UNRESER 1.2E +07 PF RETAIN 5.2E +07 -5- SECTION VI: EMPLOYEE SALARY AND BENEFITS DON'T FORGET PART -TIME TEMPORARIES, ASK PAYROLL FOR REPORT FROM SYSTEM see labor distribution worksheet GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 2006 2005 Number of Full -time Employees 24 24 29 Number of Part -time Employees 5 5 council 6 council Total Amount of Salaries /Wages Paid to Employees 1,482,367 1482367 1410490 Total Amount of Benefits for Employees 345,701 345701 338630 POLICE DEPARTMENT Number of Full -time Employees 65 65 67 Number of Part -time Employees 15 15 16 83 Total Amount of Salaries /Wages Paid to Employees 3,775,017 3775017 3697121 Total Amount of Benefits for Employees 870,261 870261 815587 FIRE DEPARTMENT Number of Full -time Employees 2 2 2 Number of Part -time Employees 37 37 36 38 add firefighters that are full -time as well Total Amount of Salaries /Wages Paid to Employees 351,276 351276 317590 add in fire fighter pay for full time employees Total Amount of Benefits for Employees 46,770 46770 36185 add in fire fighter pay for full time employees - Soc Sec only STREET DEPARTMENT Number of Full -time Employees 18 18 19 Number of Part -time Employees 8 8 7 26 Total Amount of Salaries /Wages Paid to Employees 893,557 893557 930715 reduce for fire fighter pay Total Amount of Benefits for Employees 226,879 226879 263231 reduce for fire fighter pay - Soc Sec only SANITATION DEPARTMENT Number of Full -time Employees - Number of Part -time Employees - Total Amount of Salaries /Wages Paid to Employees - Total Amount of Benefits for Employees - LIBRARY Number of Full -time Employees - Number of Part -time Employees - Total Amount of Salaries /Wages Paid to Employees - Total Amount of Benefits for Employees - PARK AND RECREATION DEPARTMENT Number of Full -time Employees 16 16 17 Number of Part -time Employees 154 154 159 176 Total Amount of Salaries /Wages Paid to Employees 1,177,738 1177738 1173770 reduce for fire fighter pay Total Amount of Benefits for Employees 264,109 264109 258370 reduce for fire fighter pay - Soc Sec only ECONOMIC DEVELOPMENT Number of Full -time Employees 2 2 Number of Part -time Employees - Total Amount of Salaries /Wages Paid to Employees 158,693 158693 Total Amount of Benefits for Employees 37,540 37540 CONSERVATION OF NATURAL RESOURCES Number of Full -time Employees - Number of Part -time Employees - Total Amount of Salaries /Wages Paid to Employees - Total Amount of Benefits for Employees - ALL OTHER GOVERNMENTAL FUND EMPLOYEES Number of Full -time Employees 10 10 12 Number of Part -time Employees 1 1 Total Amount of Salaries /Wages Paid to Employees 437,616 437616 557735 Total Amount of Benefits for Employees 121,823 121823 147676 TOTAL GOVERNMENTAL FUND EMPLOYEES Number of Full -time Employees 137 137 146 Number of Part -time Employees 220 220 224 Total Amount of Salaries /Wages Paid to Employees 8,276,264 8276264 8087421 Total Amount of Benefits for Employees 1,913,083 1913083 1859679 ENTERPRISE FUND EMPLOYEES Number of Full -time Employees 25 25 23 Number of Part -time Employees 96 96 89 112 Total Amount of Salaries /Wages Paid to Employees 1,688,659 1688659 1562483 reduce for fire fighter pay Total Amount of Benefits for Employees 390,433 390433 365601 reduce for fire fighter pay - Soc Sec only POST RETIREMENT BENEFITS Number of Retired Employees Receiving Post - Retirement Benefits 14 14 13 Total Amount of Post - Retirement Benefits Paid 73,051 73051 60467 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including PERA and FICA. -6- SECTION VII - COMPONENT UNIT(S) Please identify Governmental Fund Type component unit(s) and indicate whether the unit is blended or presented discret( NAME OF COMPONENT UNIT BLENDEIISCREI NAME OF COMPONENT UNIT BLENDE ISCRETE Economic Development Authority X Housing and Redevelopment Authority X Please identify Proprietary Fund Type component units and indicate whether the unit is blended or presented discrete) NAME OF COMPONENT UNIT BLENDEIISCREI NAME OF COMPONENT UNIT BLENDE ISCRETE SECTION VIII - SPECIAL DISTRICTS if your city is a member of a special district, please identif TYPE OF DISTRICT GOVERNING BODIES OF ORGANIZATION Shingle Creek Watershed District Board of Directors West Mississippi Watershed District Board of Directors SECTION IX - JOINT POWERS AGREEMENT If your city participates in one or mor t powerL29reernent, please identify below: PARTICIPATING In Report ORGANIZATION /PURPOSE OF AGREEMENT GOVERNMENTAL UNITS YES NO LOGIS - data processing services Apple Valley, Bloomington, Brookl n X Fire Training Association - fire training facilit Blaine, Brooklyn Center, Fridley, MOL X North Metro Mayors Association - economic development and tr Anoka, Blaine, Brooklyn Center, Broc X North Suburban Mutual Aid - police and fire fighting mutual assis Anoka, Blaine, Brooklyn Center, Broc X Northwest Hennepin Human Services Council - social services a Brooklyn Center, Brooklyn Park, Cha X Northwest Suburbs Cable Communications Commission - ublic Brooklyn Center, Brooklyn Park, Cr X Five Cities Senior Transportation - senior transportation program Brooklyn Center, Crystal, Golden Val X Anoka-Hennepin EM Narcotics & Violent Crimes Task Force - cc Anoka, Blaine, Brooklyn Center, Broc X Pets Under Police Security - animal control Brooklyn Center, Brooklyn Park, Cr X Project PEACE - assist and counsel domestic abuse Brooklyn Center, Maple Grove, Robb X Nenn in Recycling Group - solid waste recycling and disposal Brooklyn Center, Crystal, New Ho X SECTION X - UNIQUE CIRCUMSTANCES AND OTHER COMMENTS Please indicate anything unique to your city or any extraordinary circumstances that occurred which may have impacted the 2006 financial statement (I.e., natural disasters, major capital improvements, etc.). -7-