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HomeMy WebLinkAboutGAAP City Reporting Form-2007 ....IDITO ........ 01 1,EDU N N Office of the State Auditor Cit Financial Reportin Form Cities Reportin in Accordance with Generall Accepted Accountin Principles (GAAP) Cit of'.' Brookl Center For the Year Ended December 31, 2007 Please complete this form per Minn. Stat. See. 6.74 and return it b June 30, 2008. NOTE: THIS FORM SHOULD AGREE WITH THE FINANCIAL STATEMENT TOTALS. This report has been prepared from the records of the cit and includes, to the best of m knowled all transactions for all funds of the cit for the y ear ended December 31, 2007. Please provide the address, email address and telephone numbers for the work location(s) at which y ou conduct local g overnment business THIS INFORMATION IS PUBLIC IT WILL BE AVAILABLE TO ANYONE ON REQUEST. Contact Information Primar Contact: Daniel Jordet Director Of Fiscal & Support Services First Name Middle Name Last Name Title ( 763 ) 569-3345 d Phone Number Email Address Form Preparer: Clara Hil Assistant Finance Director First Name Middle Name Last Name Title ( 763 ) 569-3352 chil Phone Number Email Address Ma Tim Willson First Name Middle Name Last Name ( 763 ) 569-3450 ma Phone Number Email Address Cit Mailin Address: 6301 Shin Creek Parkwa Brookl Center MN 55430 Cit State Zip Code 0 1 have reviewed the contact information and no chan were re OO I have reviewed the contact information and have made the necessar chan Audit Firm: Mallo Monta Karnowski, Radosevich, & Co., P.A. Audit Firm Contact: Jim Eichten Principal First Name Middle Name Last Name Title ( 952 ) 545-0424 j eichten @ mmkr.com Phone Number Email Address Cost of Financial Statement Preparation ( Outside Vendor Cost of Audit: 38,725 r_1 "Please check if the duties of clerk and treasurer are combined. Indicate date, if chan in status in 2007: For Further Information Contact: Government Information Division E-mail Financial Statements to: g aapcit y @auditor.state.mn.us 525 Park Stree Suite 500 E-mail Questions to: GID @auditor.state.mn.us Saint Paul, Minnesota 55103 Web site: www.auditor.state.mn.us Phone: (651) 297-3682/Fax: (651) 282-2391 Type of Entity: City Name: Brooklyn Center County of Hennepin SECTION I: REVENUES For the Year Ended December 31, Include all governmental funds and component units. Exclude enterprise funds. 2007 Amount TAXES (round to nearest dollar) 1 Property Taxes ................................................................................................... ............................... 1 $ 11 2 Tax Increments (TIF) ........................................................................................ ............................... 2 $ 2 3 Franchise Taxes - (fee from private sector only) e.g. Cable TV ....................... ............................... 3 $ 658 4 Local Sales Taxes .............................................................................................. ............................... 4 $ - 5 Hotel /Motel Taxes ............................................................................................. ............................... 5 $ 706 6 Gambling Tax 6 $ - 7 Gravel Tax ......................................................................................................... ............................... 7 $ - 8 SPECIAL ASSESSMENTS (include delinquent charges) ............................... ............................... 8 $ 1 9 LICENSES AND PERMITS ............................................................................. ............................... 9 $ 673 INTERGOVERNMENTAL REVENUES FEDERAL - Community Development Block Grants (CDBG,SCDPG 10 include Entitlements CFDA # 14. 218,14. 219,14. 228) .............. ............................... 10 $ - 12 - Transportation ................................................ ............................... 12 $ - 14 - Emergency Management Aid ................................................... ............................... 14 $ - 15 - Other Federal Grants ................................................................. ............................... 15 $ 1 16 STATE - Local Government Aid ( LGA) ....................................................... ............................... 16 $ 1 18 - Residential Market Value Credit .................................................... ............................... 18 $ 573 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 24 - Transportation /Highway User Tax/Gasoline Tax ........... ............................... 24 $ 1 25 - Disparity Reduction Aid (DRA) ............................... ............................... 25 $ - 29 - Other State Grants and Aids (police, fire) ..................................... ............................... 29 $ 507 30 COUNTY - Highways 30 $ - 31 - Other County Grants ................................................................. ............................... 31 $ 139 32 LOCAL UNITS - IRRRB Grants ..................................................................... ............................... 32 $ - 33 - Other Local Units Grants ................................................... ............................... 33 $ 71 34 TOTAL INTERGOVERNMENTAL REVENUES (add lines 10 - 33) ................ ............................... 34 $ 3 CHARGES FOR SERVICES 35 General Government (include auto registration, filing fees) .............................. ............................... 35 $ 37 36 Police and Fire Contracts ................................................................................... ............................... 36 $ - 37 Other Public Safety (include ambulance) ........................................................... ............................... 37 $ 24 38 Streets and Highways ......................................................................................... ............................... 38 $ - 39 Garbage, Recycling and Other Refuse (enterprise fund accounting preferred) .. ............................... 39 $ - 40 Libraries ............................................................................................................. ............................... 40 $ - 41 Parks and Recreation (include hall rent, community center, park dedication fees) .......................... 41 $ 643 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 $ 1 46 TOTAL CHARGES FOR SERVICES (add lines 35 through 45) ......................... ............................... 46 $ 707 47 FINES AND FORFEITS (35000) ...................................................................... ............................... 47 $ 291 MISCELLANEOUS REVENUES 48 Investment Earnings (checking, savings and investments) ................................ ............................... 48 $ 1 49 All Other Revenue (identify) rest 1145, we comm 5119, rent 8694, donations 3494 49 $ 4029494 50 TOTAL REVENUES (should equal total on financial statement) ..................... .............................., 50 $ 24 942 OTHER FINANCING SOURCES 52 Borrowing Bonds Issued net proceeds) 52 $ - 53 - Other Long-term Debt 53 $ - 54 - Short -term Debt 54 $ - ........................................................................ ............................... 55 Other Financing Sources (Include Interfund Debt) ............................................ ............................... 55 $ - 56 Operating Transfers from Enterprise Funds and Internal Service Funds ........... ............................... 56 $ 381 57 Operating Transfers from Governmental Funds ................................................ ............................... 57 $ 5 58 TOTAL REVENUES AND OTHER FINANCING SOURCES ....................... ............................... 58 $ 30 -1- SECTION II: EXPENDITURES For the Year Ended Include all governmental funds and component units. Exclude enterprise funds. December 31, 2007 Amount GENERAL GOVERNMENT (round to nearest dollar) 1 Governing Board ........................................................................................... ............................... 1 $ 116 2 Administration and Finance (clerk /treasurer, deputy clerk, etc.) ................... ............................... 2 $ 660 3 Other General Government (elections, assessing, audit, legal, etc.) .............. ............................... 3 $ 1 4 General Government - Capital Outlay ........................................................... ............................... , 4 $ 112 PUBLIC SAFETY 5 Police /Sheriff - Current Expenditures (include police relief, forfeiture fund) .............................. 5 $ 6 6 - Capital Outlay .................................................................................... ............................... 6 $ 6 7 Corrections - Current Expenditures ...................................................... ............................... 7 $ - 8 - Capital Outlay 8 $ - 9 Ambulance - Current Expenditures include rescuesquad, 1 st responders) 9 $ - 10 - Capital Outlay 10 $ - 11 Fire - Current Expenditures (include fire relief) ............................................. .............................., 11 $ 872 12 - Capital Outlay 12 $ - 13 Other Protection - Current Expenditures (include building inspection, flood control) ................. 13 $ 644 14 - Capital Outlay 14 $ - STREETS AND HIGHWAYS (Roads and Bridges) 16 Street Maintenance and Storm Sewers (include street cleaning) ................... ............................... 16 $ 1 17 Snow and Ice Removal ................................................................................... ............................... 17 $ - 18 Street Engineering .......................................................................................... ............................... 18 $ 295 19 Street Lighting 19 $ - 20 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) .................., 20 $ 3 21 Street Other Capital Outlay (buildings and equipment) .............................................................. 1 21 $ - SANITATION (EXCLUDE SEWER) 22 Garbage and Other Refuse Collection and Disposal (enterprise fund accounting preferred) ....... 22 $ - 23 Other Sanitation Current Expenditures weed & pest control recycling) 23 $ - 24 Sanitation - Capital Outlay ............................................................................. ............................... 24 $ - HEALTH 25 Current Expenditures ...................................................................................... ............................... 25 26 Capital Outla 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 36 - Capital Outlay ............................................................ ............................... 361 $ 60 HOUSING AND ECONOMIC DEVELOPMENT 37 Housing and Urban Redevelopment - Current Expenditures ......................... ............................... 37 $ 395 38 - Capital Outlay 38 $ - 39 Economic Development - Current Expenditures (include business loans) ..... ............................... 39 $ 5 40 - Capital Outlay ......................................................... ............................... 40 1 CONSERVATION OF NATURAL RESOURCES 41 Current Expenditures ...................................................................................... ............................... 41 $ - 42 Capital Outla 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) ............................................................................. ............................... 50 177 51 All Other - Current Expenditures ................................................................... ............................... 51 $ 251 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 1,2,3,5,7,9,11,13,16 ,17,18,19,22,23,25,33,35,37,39, 541 41, 43 47 50, 51) ............................. ............................... 54 $ 20 TOTAL CAPITAL OUTLAY 55 Calculate (lines 4,6,8,10,12,14,20,21,24,26,34, 36,38,40,42,44,46,48,52,53).... 55 $ 4 DEBT SERVICE 56 Principal Payments on Bonds ......................................................................... ............................... 56 $ 2 57 Principal Payments on Other Long -term Debt and Short -term Debt ............. ............................... 57 $ 246 58 Interest and Fiscal Charges ............................................................................. ............................... 58 $ 1,147 TOTAL EXPENDITURES (should equal total on financial statement) 59 Calculate (Sum Lines 54 through 58) ................................... ............................... 59 $ 28 OTHER FINANCING USES 61 Principal Payments - Refunded Bond (payment to escrow agent) ................. ............................... 61 $ - 62 Other Financing Uses (Include Interfund Debt) ............................................. ............................... 62 $ 529,138 63 Operating Transfers to Enterprise Funds and Internal Service Funds ............ ............................... 63 $ 519 64 Operating Transfers to Governmental Funds ....................................... ............................... 64 $ 5 TOTAL EXPENDITURES AND OTHER FINANCING USES 65 Calculate (Sum Lines 59 through 64) .................................... ............................... 65 $ 35 -2- Enterprise Funds - Water, Sewer, Refuse, Hospital, Nursing Home, Enterprise Funds - Electric, Gas Utilities, Golf, etc. - Include operations of all enterprise funds and related component units. Note: Do not include Liquor on this page. For the Year Ended December 31, 2007 Earle Brown Heritage SPECIFY FUND NAME: Golf Course Center Water Utility Sanitary Sewer Utility Storm Drainage Utility SPECIFY ENTERPRISE DESCRIPTION: Culture & Recreation Culture & Recreation Water Sewer Streets & Highways 1 OPERATING REVENUES $ 252 $ 4 $ 2 $ 3 $ 1 2 OPERATING EXPENSES $ 314 $ 4 $ 1 $ 2 $ 1 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ ( 61 9 636) $ (268 $ 321 $ 340 $ 287 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 3 $ 59 $ 102 $ 118 $ 92 5 NON - OPERATING EXPENSES (interest, etc.) $ - $ - $ - $ - $ - 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 $ ( 58 9 073) $ (209 $ 424 $ 458 $ 380 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 $ 461 12 Operating Transfers Out to Other Funds $ 230 13 Capital Outlay during the Year $ 679 $ 492 $ 1 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 $ 577 $ 586 $ 525 $ 734 -3- Enterprise Funds - Water, Sewer, Refuse, Hospital, - Include operations of all enterprise funds and rela Note: Do not include Liquor on this page. For the Year Ended December 31, 2007 SPECIFY FUND NAME: Recycling and Refuse Street Light Utility Central Garage Employee Retirement Compensated Absences SPECIFY ENTERPRISE DESCRIPTION: Sanitation Streets & Highways Other Other Other 1 OPERATING REVENUES $ 245 $ 232 $ 1 $ - $ 100 2 OPERATING EXPENSES $ 257 $ 191 $ 1 $ 50 $ 146 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ ( 12 9 044) $ 41 $ 23 $ (50 $ (46 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 1 $ 9 $ 313 $ 81 $ 46 5 NON - OPERATING EXPENSES (interest, etc.) $ - $ - $ - $ - $ - 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 $ ( 10 9 975) $ 50 $ 337 $ 30 $ - 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 $ 57 12 Operating Transfers Out to Other Funds $ 26 13 Capital Outlay during the Year $ 1 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) $ 5299893 Liquor Store ENTERPRISE FUND - Operating Statement For the Year Ended December 31, 2007 SPECIFY FUND NAME: Amount 1 OPERATING REVENUES $ 5 2 - Cost of Sales $ 4 3 - Gross Profit $ 1 Calculate (Lines 1 minus 2) 4 OPERATING EXPENSES $ 1 5 OPERATING INCOME (LOSS) $ 317 Calculate (Lines 3 minus 4) 6 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 669494 7 NON - OPERATING EXPENSES (interest, etc.) $ - 8 NET INCOME (LOSS) - Before Transfers 383 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 $ 125 14 Operating Transfers Out to Other Funds 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 *TYPE OF LIQUOR STORE: FOFFSALE ONLY BY THE CITY: 2 IF DISCONTINUED LIQUOR OPERATIONS: EFFECTIVE DATE: -4- SECTION IV: DEBT STATEMENT - ALL FUNDS For the Year Ended December 31, 2007 TYPE OF BONDS FEAR (a) YEAR (b) YEAR © END OF YEAR 1 General Obligation $ 4,465,000 $ - $ 590,000 $ 3,875,000 2 G.O. Tax Increment $ 18,305,000 $ - $ 1,050,000 $ 17,255,000 3 Revenue Tax Increment 4 G.O. Special Assessment $ 5,180,000 $ - $ 900,000 $ 4,280,000 5 G.O. Revenue (G.O. backed) $ - 6 Revenue $ - 7 Other (MSAH, etc.) $ - 8 TOTAL BONDED DEBT $ 27,950,000 $ - $ 2,540,000 $ 25,410,000 $ 25,410,000 e un mg Bonds (included m debt 9 statement - lines 1 -7) 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 $ _ 15 SHORT -TERM DEBT $ - OK $ _ 16 INTERFUND DEBT $ 1,142,488 $ - $ 350,000 1 $ 792,488 OK $ 17 Compensated Absences 1,023,706 18 Other Post - employment Benefits Liability $ 2,517,382 SECTION V: LIABILITIES, FUND BALANCE AND RETAINED EARNINGS For the Year Ended December 31, 2007 GOVERNMENTAL FUNDS - LIABILITIES Special Revenue Capital Projects General Fund Funds I Debt Service Funds Funds Permanent Funds 19 TOTAL LIABILITIES Is 1,091,499 1 $ 7,011,728 $ 2,399,783 1 $ 2,379,208 TOTAL ALL GOVERNMENTAL FUNDS TOTAL LIABILITIES I $ 12,882,218 OK $ 12,882,218 GOVERNMENTAL FUNDS - FUND EQUITY Special Revenue Capital Projects FUND BALANCE General Fund Funds Debt Service Funds Funds Permanent Funds 20 Reserved $ 700 $ 3,253,559 $ 6,724,500 $ 1,310,626 21 Unreserved - Designated $ 7,941,714 $ 11,648,762 $ - $ 5,090,675 22 Unreserved - Undesignated $ - $ 89,698 $ - $ (1,624,646) 23 TOTAL FUND EQUITY 1 7 7,942,414 14,992,019 6,724,500 4,776,655 oK Total Governmental Total Component FUND BALANCE Funds Units 24 Reserved $ 11,289,385 25 Unreserved - Designated $ 24,681,151 26 Unreserved - Undesignated $ (1,534,948) 27 TOTAL FUND EQUITY 34,435,588 - PROPRIETARY FUNDS - NET ASSETS ENTERPRISE INTERNAL PRIVATE TOTAL NET FUND BALANCE FUNDS SERVICE PURPOSE TRUST ASSETS TOTAL COMPONENT UNITS 28 Invested in Capital Assets $ 40,466,892 $ 3,644,646 $ 44,111,538 29 Restricted $ 10,021,593 $ 3,257,698 $ 13,279,291 30 Unrestricted $ - $ - 3I TOTAL NET 50,488,485 6,902,344 - 57,390,829 - -5- SECTION X: EMPLOYEE SALARY AND BENEFITS For the Year Ended December 31, 2007 GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 1 Number of Full -time Employees ............................................................................................... .._............................ 1 24.00 2 Number of Part -time Employees ............................................................................................... ............................... 2 6.00 3 Total Amount of Salaries/Wages Paid to General Government Employees ............................ ............................... 3 $ 1,399,589 4 Total Amount of Benefits for General Government Employees ..._......._......._......._......._......._.. ....._......._......._......._. 4 $ 349,175 POLICE /SHERIFF /CORRECTIONS DEPARTMENT 5 Number of Full -time Employees ............................................................................................... ............................... 5 60.00 6 Number of Part -time Employees ............................................................................................... ............................... 6 18.00 7 Total Amount of Salaries/Wages Paid to Department Employees ........................................... ............................... 7 $ 3,890,831 8 Total Amount of Benefits for Department Employees ............................................................. ............................... 8 $ 964,947 FIRE DEPARTMENT 9 Number of Full -time Employees ............................................................................................... ............................... 9 3.00 10 Number of Part -time Employees ............................................................................................... ............................... 10 38.00 11 Total Amount of Salaries/Wages Paid to Fire Department Employees .................................... ............................... 11 $ 387,026 12 Total Amount of Benefits for Fire Department Employees ...................................................... ............................... 12 $ 49,568 STREET /HIGHWAY/ROAD DEPARTMENT 13 Number of Full -time Employees ............................................................................................... ............................... 13 18.00 14 Number of Part -time Employees ............................................................................................... ............................... 14 7.00 15 Total Amount of Salaries/Wages Paid to Street Department Employees ................................. ............................... 15 $ 990,476 16 Total Amount of Benefits for Street Department Employees ................................................... ............................... 16 $ 264,245 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 ............................................................................................... ............................... 34 159.00 35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees .......... ............................... 35 $ 1,219,030 36 Total Amount of Benefits for Park and Recreation Department Employees ............................ ............................... 36 $ 288,693 ECONOMIC DEVELOPMENT 37 Number of Full -time Employees ............................................................................................... ............................... 37 3.00 38 Number of Part -time Employees ............................................................................................... ............................... 38 - 39 Total Amount of Salaries/Wages Paid to Economic Development Employees ....................... ............................... 39 $ 176,449 40 Total Amount of Benefits for Economic Development Employees ......................................... ............................... 40 $ 40,134 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 13.00 46 Number of Part -time Employees ............................................................................................... ............................... 46 2.00 47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees .............. ............................... 47 $ 599,973 48 Total Amount of Benefits for All Other Governmental Fund Employees ................................ ............................... 48 $ 169,700 TOTAL GOVERNMENTAL FUND EMPLOYEES 49 Number of Full -time Employees ............................................................................................... ............................... 49 137.00 50 Number of Part -time Employees ............................................................................................... ............................... 50 230.00 51 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees ........................ ............................... 51 $ 8,663,374 52 Total Amount of Benefits for All Governmental Fund Employees .......................................... ............................... 52 $ 2,126,462 ENTERPRISE FUND EMPLOYEES 53 Number of Full -time Employees ............................................................................................... ............................... 53 25.00 54 Number of Part -time Employees ............................................................................................... ............................... 54 98.00 55 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees .................................... ............................... 55 $ 1,736,765 56 Total Amount of Benefits for Enterprise Fund Employees ...................................................... ............................... 56 $ 422,585 POST - RETIREMENT BENEFITS 57 Number of Retired Employees Receiving Post - Retirement Benefits ....................................... ............................... 57 14.00 58 Total Amount of Post - Retirement Benefits Paid ...................................................................... ............................... 58 86,708 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.LC.A. -6- SECTION VII - COMPONENT UNITS December 31, 2007 Blended? Government Fund? NAME OF COMPONENT UNIT I ❑✓ Yes ❑✓ Yes Housing and Redevelopment Authority 2 RYes ❑✓ ni Yes Ecomic Development Authority 3 El Yes 4 El Yes 5 El Yes 6 ❑ Yes El Yes 7 10 Yes I ❑ Yes g ❑ Yes I ❑ Yes 9 ❑ Yes ❑ Yes 10 ❑ Yes ❑ Yes A E] E] Yes 12 ❑ Yes ❑ Yes 13 ❑ Yes ❑ Yes 14 ❑Yes ❑ Yes 15 ❑ Yes ❑ Yes 16 ❑ Yes ❑ Yes 17 ❑ Yes El Yes 18 ❑ Yes El Yes 19 ❑ Yes ❑ Yes 20 ❑Yes 1 ❑ Yes SECTION VIII - SPECIAL DISTRICTS If you are member of a special district, please identify below: NAME OF DISTRICT TYPE OF DISTRICT GOVERNING BODIES OF ORGANIZATION 1 Shingle Creek Watershed District Watershed District Board of Directors 2 West Mississippi Watershed District Watershed District Board of Directors 3 4 5 SECTION IX - JOINT POWERS AGREEMENT If you participates in one or more joint powers agreement, please identify below: PARTICIPATING INCLUDED ORGANIZATION PURPOSE OF AGREEMENT GOVERNMENTAL UNITS IN REPORT I LOGIS Data processing services ams, Rich, Rbnsdl ,Rosemnt,Shak,SSP,StLP,WSP,WBL ❑ Yes 2 Fire Training Association fire training facility Blaine, Brooklyn Center, Fridley, Mounds View, Spring Lake Park ❑ Yes 3 North Metro Mayors Association economic development and transportation Mounds View, New Brighton, New Hope, Oak Grove, Ramsey, Robbinsdale, Spring Lake Park ❑ Yes 4 North Suburban Mutual Aid police and fire fighting mutual assistance Osseo, Plymouth, Robbinsdale, St. Anthony ❑ Yes 5 Northwest Hennepin Human Services Council social services enhancement Robbinsdale, Rogers ❑ Yes Northwest Suburbs Cable Communications 6 Commission public access communications Brooklyn Center, Brooklyn Park, Crystal, Golden Valley,Maple Grove, New Hope, Osseo, Plymouth, Robbinsdale ❑Yes 7 Five Cities Senior Transportation senior transportation program Brooklyn Center, Crystal, Golden Valley, New Hope, Robbinsdale ❑ Yes $ Pets Under Police Security animal control Brooklyn Center, Brooklyn Park, Crystal, Golden Valley, Maple Grove, New Hope, Robbinsdale ❑ Yes 9 Project PEACE assist and counsel domestic abuse Brooklyn Center, Maple Grove, Robbinsdale ❑ Yes 10 Hennepin Recycling Group solid waste recycling and disposal Brooklyn Center, Crystal, New Hope ❑ Yes -7- 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 2007financial statement (i.e., natural disasters, major capital improvements, etc.). repairs /insurance reimbursements continue from storm in Sept 2005; TIF 3 used for storm drainage improvements within district in 2007 will be complete in 2008; taxes increased due to higher levy in 2007 and excess tax increment distributed to the City from the decertification of TIF 1 in 2007; int earnings down due to TIF3 redevelopment project spending in 2007; Code enforcement positions added to PS Other; More Eng time allocated /capitalized with projects in 2007; continued exps in TIF/EDA for redevelopment - site prep, prop purchase, demo; Utility rates reviewed annually and revised as necessary to accommodate projects and operations item #62 on page 2 Expenditures - $529,138 Excess TIF returned to County for decertified district Additional Comments (form, etc): LOSE THE LIMITS ON CHARACTERS IN A FIELD - ONE OF OUR JOINT POWERS IS LOGIS - 26 CITIES - ALL NAMES DO NOT FIT WITHIN 255 CHARACTERS t t You have no specific location for internal service funds - instructions do not address internal service funds. You will find ours with the enterprise funds. -8- SECTION I: REVENUES II 2006 2007 II non -major non -major non -major TAXES II gf of 3 sa bonds infr constr srf dsf cpf Property Taxes 11,520,895 II 0.1 1.1 E +07 1.2E +07 1.1 E +07 2140 262739 741464 Tax Increments (TIF) 2,714,757 II 0 2658305 2714757 1701717 1013040 Franchise Taxes 658,620 II 0 658410 658620 658620 Local Sales Taxes - II # ## 0 0 Hotel /Motel Taxes 706,930 II -0 738776 706930 706930 Gambling Tax - II # ## 0 0 Gravel Tax - II # ## 0 0 SPECIAL ASSESSMENTS include delinquent charge; 1,364,413 II 0.1 1214571 1364413 882121 482292 LICENSES AND PERMITS 673,156 II -0 722633 673156 673156 INTERGOVERNMENTAL REVENUES II # ## FEDERAL - Community Development Block Grants - II -1 11340 0 0 - Transportation - II -1 3623 0 0 - Emergency Management Aid - II # ## 0 0 0 - Other Federal Grants 1,646 I I -1 92854 1646 1646 STATE - Local Government Aid (LGA) 1,242,268 II 0.9 667665 1242268 1229388 5753 7127 - Residential Market Value Credit 573,464 II -0 656434 573464 573464 - Agricultural Market Value Credil - II # ## 0 0 0 - Taconite Homestead Credit - II # ## 0 0 0 - Taconite Aids - II # ## 0 0 0 - PERA Aid 34,365 II 0 34365 34365 34365 - Transportation /Highway User Tax /Gasoline Ta) 1,188,845 II 0.4 846732 1188845 0 1188845 - Disparity Reduction Aid - II # ## 0 0 0 - Other State Grants and Aids (police, fire; 507,321 II 0 501444 507321 463881 43440 COUNTY - Highways - II # ## 0 0 0 - Other County Grants 139,129 II -0 154776 139129 0 58602 80527 LOCAL UN - IRRRB Grants - II # ## 0 0 0 - Other Local Units Grants 71,051 II 0.1 62898 71051 68351 2700 TOTAL INTERGOVERNMENTAL REVENUES 3,758,089 II # ## CHARGES FOR SERVICES II # ## General Governmeni 37,426 II -0 40950 37426 37426 Police and Fire Contracts - II # ## 0 0 0 Other Public Safety (include ambulance 24,828 II 0.2 20219 24828 24828 Streets and Highways - II -1 26688 0 0 Garbage, Recycling and Other Refuse (enterprise fund accounting prefE - II # ## 0 0 0 Libraries - II # ## 0 0 0 Parks and Recreation (include city hall rent, community center, park de( 643,482 II 0 634361 643482 631046 12436 Airports (include hangar rent; - II # ## 0 0 0 Transit - II # ## 0 0 0 Cemetery (include plot sales - II # ## 0 0 0 Other Service Charges (include SAC, 1,926 II -1 11611 1926 0 1926 TOTAL CHARGES FOR SERVICES 707,662 II # ## FINES AND FORFEITS 291,423 II 0.1 256600 291423 291423 MISCELLANEOUS REVENUES II # ## Interest Earnings 1,519,503 II -0 1601731 1519503 256581 737462 117381 113408 32416 262255 All Other Revenue 402,494 II -0 465685 402494 81884 47390 35286 40237 197697 II # ## TOTAL REVENUES 24,317,942 II 0.1 2.3E +07 2.4E +07 1.6E +07 2550924 1001642 517578 1577580 773880 2307417 II # ## OTHER FINANCING SOURCES II # ## Borrowing - Bonds issued (net proceeds) - II -1 1459555 0 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 381,810 II -0 572907 381810 26810 355000 Operating Transfers from Governmental Funds 5,499,447 II 1.5 2211209 5499447 734097 262040 4433310 70000 II # ## TOTAL REVENUES AND OTHER FINANCING SOURCES 30,199,199 II 0.1 2.7E +07 3E +07 1.6E +07 2550924 1001642 1278485 1839620 5207190 2732417 grant match 0 0 0 Restitution 1451 1145 1145 WC Commission 7246 5119 5119 Sale of Supplies /small equipment 42633 53537 6158 47379 Rent 8694 8694 8694 Contributions /Donation: 12949 34944 18960 15984 Miscellaneous 8567 78397 14283 35286 150 28678 Reimbursements 140935 2105 1813 292 Forfeitures 29154 23778 0 23778 Insurance reimb 214057 194775 25712 11 33 169019 465686 402494 81884 47390 0 35286 40237 0 197697 SECTION II: EXPENDITURES II 2006 2007 II non -major non -major non -major GENERAL GOVERNMENT II gf of 3 sa bonds infr const srf dsf cpf Governing Board 116,807 II 0 134373 116807 116807 Administration and Finance 660,386 II -0 604260 660386 660386 Other General Government 1,852,573 -0 1788419 1852573 1772328 80245 General Government - Capital Outlay 112,283 II -1 50583 112283 112283 PUBLIC SAFETY II ## Police Current Expenditures 6,034,038 -0 5896822 6034038 5836509 197529 Police Capital Outlay 6,569 1 21710 6569 6569 Corrections Current Expenditures - II ## 0 0 Corrections Capital Outlay - II ## 0 0 Ambulance Current Expenditures - ## 0 0 Ambulance Capital Outlay - II ## 0 0 Fire Current Expenditures 872,012 II -0 859577 872012 872012 Fire Capital Outlay - II ## 0 0 Other Protecti Current Expenditures 644,384 -0 543443 644384 644384 Other Protecti Capital Outlay - ## 0 0 STREETS AND HIGHWAYS II ## Street Maintenance and Storm Sewers 1,592,407 II -0 1148491 1592407 1248946 74536 268925 Snow and Ice Removal - II ## 0 0 Street Engineering 295,271 II 0 451365 295271 295271 Street Lighting - II ## 0 0 Street Construction - Capital Outlay 3,153,167 I I -0 2920092 3153167 1975078 1178089 Street - Other Capital Outlay - I ## 0 0 SANITATION (EXCLUDE SEWER II ## Garbage and Other Refuse Collection and Disposal - 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 ## Libraries Current Expenditures - ## 0 0 Libraries Capital Outlay - II ## 0 0 Parks and Re Current Expenditures 2,314,099 II -0 2212142 2314099 2271093 32446 10560 Parks and Re Capital Outlay 73,369 II -5 12108 73369 22420 50949 HOUSING AND ECONOMIC DEVELOPMENT ## HRA Current Expenditures 395 II ## 0 395 395 HRA Capital Outlay - II ## 0 0 Economic De Current Expenditures 5,658,936 II -3 1386558 5658936 335729 5023461 299746 Economic De Capital Outlay 1,179,136 I I 1 2913979 1179136 1179136 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 - ## 0 0 Transit Capital Outlay - ## 0 0 Cemetery Current Expenditures - II ## 0 0 Cemetery Capital Outlay - II ## 0 0 Pension contribution - II ## 0 0 Insurance 177,993 -0 170208 177993 177993 All Other Current Expenditures 251,244 0 316931 251244 251244 All Other Capital Outlay - II ## 0 0 Capital Project Fund Outlay for Enterprise Funds - ## 0 0 II ## TOTAL CURRENT 20,470,545 II -0 1.6E +07 2E +07 TOTAL CAPITAL OUTLAY 4,524,524 II 0 5918472 4524524 TOTAL EXPENDITURES 24,995,069 II -0 2.1 E +07 2.5E +07 II ## DEBT SERVICE II ## Principal Payments on Bonds 2,540,000 II 0 2875000 2540000 900000 1640000 Principal Payments on Other Long -term Debt and Short -term Debt 246,076 0 252146 246076 246076 Interest and Fiscal Charges 1,147,308 0 1250618 1147308 173484 973824 TOTAL EXPENDITURES 28,928,453 II -0 2.6E +07 2.9E +07 1.5E +07 6202597 1073484 2049614 776192 2613824 1588768 II ## OTHER FINANCING USES II ## Principal Payments - Refunded Bond - ## 0 0 Other Financing Uses 529,138 II ## 0 529138 529138 Operating Transfers to Enterprise Funds and Internal Service Funds 519,182 II ## 0 519182 461723 57459 Operating Transfers to Governmental Funds 5,499,447 -1 2211209 5499447 70000 4433310 996137 TOTAL EXPENDITURES AND OTHER FINANCING USES 35,476,220 -0 2.8E +07 3.5E +07 1.5E +07 1.1E +07 1073484 2049614 2358926 2613824 1588768 -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 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 OPERATING REVENUES 252,620 4,325,296 2,039,679 3,272,528 1,412,548 245,256 232,850 II 252620 4325296 2039679 3272528 1412548 245256 232850 OPERATING EXPENSES 314,256 4,593,987 1,717,864 2,932,008 1,124,675 257,300 191,659 II 314256 4593987 1717864 2932008 1124675 257300 191659 OPERATING INCOME LOSS 61,636 268,691 321,815 340,520 287,873 12,044 41,191 II -61636 - 268691 321815 340520 287873 -12044 41191 NON - OPERATING REVENUES (interest, grants, II p roperty taxes, assessments, etc. ) 3,563 59,143 102,919 118,105 92,298 1,069 9,049 II 3563 59143 102919 118105 92298 1069 9049 NON - OPERATING EXPENSES interest, etc. - - - - - - - II 0 0 0 0 0 0 0 NET INCOME LOSS - Before transfers 58,073 209,548 424,734 458,625 380,171 (10,975) 50,240 II -58073 - 209548 424734 458625 380171 -10975 50240 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 - - - 461,723 - - - II 461723 Operating Transfers out to Other Funds - 230,000 - - - - 26,810 II 230000 26810 Capital Outlay during the Year - - 679,729 492,697 1,320,603 - - II 679729 492697 1320603 1533825 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 - - - Depreciation included in operating statement 27,170 577,535 586,462 525,655 734,525 - - II 27170 577535 586462 525655 734525 I I SPECIFY FUND NAME: *LIQUOR I GARAGE RETIREMENJ COMP ABS II OPERATING REVENUES 5,474,634 1,453,167 - 100,468 II 5474634 1453167 0 100468 Cost of Sales 4,125,816 II 4125816 Gross Profit 1,348,818 II 1348818 OPERATING EXPENSES 1,031,763 1,429,366 50,754 146,900 II 1031763 1429366 50754 146900 OPERATING INCOME LOSS 317,055 23,801 50,754 46,432 II 317055 23801 -50754 -46432 NON - OPERATING REVENUES (interest, grants, II p roperty taxes, assessments, etc. ) 66,494 313,677 81,039 46,432 II 66494 313677 81039 46432 NON - OPERATING EXPENSES interest, e - - - - II 0 0 0 0 NET INCOME LOSS - Before transfers 383,549 337,478 30,285 - II 383549 337478 30285 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 - 57,459 - - II 57459 Operating Transfers out to Other Funds 125,000 - - - II 125000 Capital Outlay during the Year - 1,533,825 - - II 1533825 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 - Outstanding Bonded Debt - End of Year Outstanding Other Long-term Debt - End of Depreciation included in 22erating statemel 26,359 529,893 - - II 26359 529893 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: JIVE DATE: N/A II -3- SECTION IV: DEBT STATEMENT - ALL FUNDS 2006 TYPE OF BONDS BEGINNING OF YEAl ISSUED PAID I END OF YEAR General Obligation 4 - 590 3 4465000 GO Tax Increment 18 - 1 17 1.8E +07 Revenue Tax Increment - - - - 0 GO Special Assessment 5 - 900 4 518000 GO Revenue GO backed - - - - 0 Revenue - - - - 0 Other - identify MSAH, etc. - - - - 0 TOTAL BONDED DEBT 27 - 2 25,410,000 2.8E +07 Refunding Bonds (inc. in debt statement - lines 1 -7 ) 6 - 1 5 6525000 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 1 - 350 792 $792,488 b /tw 1142488 Compensated Absences 1 964248 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 1000095 FUND FUNDS FUNDS FUNDS GOVERNMENT SR LIAB 4791059 TOTAL LIABILITIES 1,091,499 7,011,72 2 1 2 1 12,882 DS_LIAB 3087266 CP_LIAB 769729 GOVERNMENTAL FUNDS - FUND EQUITY TOTAL LIAB 9648149 SPECIAL DEBT CAPITAL EXPENDABLE GF_RESERVE 500 FUND BALANCE GENERAL REVENUE SERVICE PROJECTS TRUST GF_DESIGN 7508690 FUND FUNDS FUNDS FUNDS FUNDS GF_UNDESIG 0 Reserved 700 3 6 1 - GF_TOTAL 7509190 Unreserved - Designated 7 11 - 5 - SR 0 Unreserved - Undesi nat - 89 - 1 - SR 1.3E +07 TOTAL FUND EQUITY 1 7 1 14 1 6 r 4 - SR_UNDESIG 9423387 ST TOTAL 2.3E +07 TOTAL TOTAL DS 4202976 FUND BALANCE PRIMARY COMPONENT DS 0 GOVERNMEN UNITS DS UNDESIG 0 Reserved 11 - DS TOTAL 4202976 Unreserved - Designated 24 - CP_RESERVE 9738323 Unreserved - Undesi nat 1 - CP_DESIGN 4861857 TOTAL FUND EQUITY 1 3474357588 -11 CP_UNDESIG - 697457 CP_TOTAL 5138232 PROPRIETARY FUNDS - RETAINED EARNINGS TOTL_RESEV 5177308 TOTL DESIG 2.6E +07 RETAINED EARNINGS ENTERPRISE INTERNAL RIVATE PURPO OTAL RETAINEI OTAL COMPONENT TOTL_UNDES 8725930 FUNDS SERVICE TRUST EARNINGS UNITS TOTL FUND 4E +07 Reserved ICANORD 40 3 44 - Unreserved 10 3 13 - EF_RESERVE 3.8E +07 TOTAL EF_UNRESER 8149048 RETAINED EARNINGS 50 6 - 57 - EF_TOTAL 4.6E +07 IS 2560115 IS_UNRESRV 3917007 IS 6477122 PF_RESERVE 4.1 E +07 PF_UNRESER 1.2E +07 PF RETAIN 5.3E +07 -5- SECTION VI: EMPLOYEE SALARY AND BENEFITS GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 2007 2006 Number of Full -time Employees 24 24 24 Number of Part -time Employees 6 6 council + eitel 5 council Total Amount of Salaries /Wages Paid to Employees 1,399,589 1399589 1482367 Total Amount of Benefits for Employees 349,175 349175 345701 POLICE DEPARTMENT Number of Full -time Employees 60 60 65 Number of Part -time Employees 18 18 15 Total Amount of Salaries /Wages Paid to Employees 3,890,831 3890831 3775017 Total Amount of Benefits for Employees 964,947 964947 870261 FIRE DEPARTMENT Number of Full -time Employees 3 3 2 Number of Part -time Employees 38 38 37 Total Amount of Salaries /Wages Paid to Employees 387,026 387026 351276 Total Amount of Benefits for Employees 49,568 49568 46770 STREET DEPARTMENT Number of Full -time Employees 18 18 18 Number of Part -time Employees 7 7 8 Total Amount of Salaries /Wages Paid to Employees 990,476 990476 893557 Total Amount of Benefits for Employees 264,245 264245 226879 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 16 Number of Part -time Employees 159 159 154 Total Amount of Salaries /Wages Paid to Employees 1,219,030 1219030 1177738 Total Amount of Benefits for Employees 288,693 288693 264109 ECONOMIC DEVELOPMENT Number of Full -time Employees 3 3 2 Number of Part -time Employees - Total Amount of Salaries /Wages Paid to Employees 176,449 176449 158693 Total Amount of Benefits for Employees 40,134 40134 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 13 13 10 Number of Part -time Employees 2 2 1 Total Amount of Salaries /Wages Paid to Employees 599,973 599973 437616 Total Amount of Benefits for Employees 169,700 169700 121823 TOTAL GOVERNMENTAL FUND EMPLOYEES Number of Full -time Employees 137 137 137 Number of Part -time Employees 230 230 220 Total Amount of Salaries /Wages Paid to Employees 8,663,374 8663374 8276264 Total Amount of Benefits for Employees 2,126,462 2126462 1913083 ENTERPRISE FUND EMPLOYEES Number of Full -time Employees 25 25 25 Number of Part -time Employees 98 98 96 Total Amount of Salaries /Wages Paid to Employees 1,736,765 1736765 1688659 Total Amount of Benefits for Employees 422,585 422585 390433 POST RETIREMENT BENEFITS Number of Retired Employees Receiving Post - Retirement Benefits 14 14 14 Total Amount of Post - Retirement Benefits Paid 86,708 86708 73051 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 Vennepin Recycling Group - solid waste recycling and disposal Brooklyn Center, Crystal, New Hoe 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 2007 financial statement (I.e., natural disasters, major capital improvements, etc.). -7-