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HomeMy WebLinkAbout30 - Statement and Note Support 7 City of Brooklyn Center Administrative Charge Allocation for the 2008 Budget year Actual Calculated Calculated Account Amount Amount Difference monthly 46310 -6471 EDA 56,435.04 56,434.60 0.40 4 49141 -6471 Water 61,055.04 55,754.89 5 4 49251 -6471 Sanitary 95,225.04 55,754.89 39,470.11 4,646.24 49311 -6471 Recycling 14,909.04 14,909.36 (0.35) 1,242.45 49411 -6471 Storm 47,534.04 55,754.89 (8,220.89) 4,646.24 49571 -6471 Streetlight 14,909.04 14,909.36 (0.35) 1,242.45 49611 -6471 Liquor 34,280.04 25,710.14 8,569.86 2,142.51 49612 -6471 17,139.96 25,710.14 (8,570.14) 2,142.51 49721 -6471 Golf 6,420.00 20,661.02 (14,241.02) 1 49851 -6471 EBHC 67,994.04 53,753.41 14 4,479.45 49951 -6471 Garage 31,329.00 31,328.71 0.29 2,610.73 TOTAL 447,230.28 410,681.40 36,548.60 34,223.45 48170 -6471 General (447,230.28) (410,681.40) 681.40 (34,223.45) NET - - Allocation for government -wide reporting: Council 40,290 9.81% Manager 77,710 18.92% Clerk 7,239 1.76% Finance 130,459 31.77% HR 40,391 9.84% IT 29,087 7.08% Insurance 61,440 14.96% Central Supply 15,100 3.68% CARS Ad m i n 8,965 2.18% 410,681 100.00% Account General Ledger ACCT Number Account Description Balance 99 ps pw pr ed 48141 48150 -6101 WAGES & SALARIES -FT EMPLOYEES 1 1 48141 48150 -6111 SEVERANCE PAY - 48141 48150 -6122 PERA COORDINATED PLAN 115.62 115.62 48141 48150 -6125 FICA 119.46 119.46 48141 48150 -6126 MEDICARE CONTRIBUTIONS 27.93 27.93 48141 48150 -6131 CAFETERIA PLAN CONTRIBUTIONS 1.85 1.85 48141 48150 -6151 WORKER'S COMP INSURANCE 49.28 49.28 48142 48150 -6201 OFFICE SUPPLIES 18 18 48142 48150 -6219 GENERAL OPERATING SUPPLIES 1 1 48142 48150 -6242 MINOR EQUIPMENT 753.80 753.80 48143 48150 -6307 PROFESSIONAL SERVICES 133.60 133.60 48143 48150 -6321 TELEPHONE /PAGERS 11 2 2 2 2 2 48143 48150 -6322 POSTAGE 36 7 7 7 7 7 48143 48150 -6331 TRAVEL EXPENSE /MILEAGE 5.50 5.50 48143 48150 -6333 FREIGHT /DRAYAGE 57.81 57.81 48143 48150 -6351 PRINTING 14 3 3 3 3 48143 48150 -6402 EQUIPMENT SERVICES 14 2 2 2 2 2 48143 48150 -6409 OTHER REPAIR & MAINT SVCS 130.00 130.00 48143 48150 -6413 OFFICE EQUIPMENT 7 1 1 1 1 1 48143 48150 -6421 SOFTWARE LICENSE - - 48143 48150 -6432 CONFERENCES AND SCHOOLS 6 1 1 1 1 1 48143 48150 -6433 MEETING EXPENSES 1 469.59 455.78 455.78 48143 48150 -6434 DUES & SUBSCRIPTIONS 638.16 127.63 127.63 127.63 127.63 127.63 48143 48150 -6441 LICENSES, TAXES & FEES 35.00 35.00 48143 48150 -6443 PRIZE AWARDS /EXPENSE REIMB 402.49 402.49 48143 48150 -6446 CONTINGENCY ACCOUNT - - 48143 48150 -6449 OTHER CONTRACTUAL SERVICE 19 3 - 16 666.47 - 48143 48140 -6307 PROFESSIONAL SERVICES 11 2 2 2 2 2 48143 48140 -6361 GENERAL LIABILITY INSURANC 106 21 21 21 21 21 48143 48140 -6362 PROPERTY INSURANCE 35 7 7 7 7 7 48143 48140 -6366 MACHINERY BREAKDOWN INSURA 6 1 1 1 1 1 48143 48140 -6368 BONDS INSURANCE 1 255.78 255.78 255.78 255.78 255.78 48143 48140 -6442 COURT AWARDS /SETTLEMENTS 4 979.89 979.89 979.89 979.89 979.89 INSURANCE /OTHER ALLOCATED WITH ADMINISTRATIVE SERVICES TRANSFER (83,364.00) (16,672.80) (16,672.80) (16,672.80) (16,672.80) (16,672.80) 218, 031.59 62 31, 785.31 51, 864.53 36, 075.22 35, 864.53 City of Brooklyn Center Central Garage Activity December 31, 2008 Adjustment 12/31/2007 12/31/2008 needed Cash 4 4 (136,999) Accounts receivable 7 14,149 6 Inventories 33 25 (7 Land improvements 166 166 0 Departmental equipment 7 7 299 Accumulated depreciation (3 (3,799,654) (188 Accounts payable (73 (30,772) 42 Accrued salaries and wages (5 (9 (3 Invested in capital assets (3 (3 (110,539) Unrestricted (4 (4 99 0 0 0 Interest (107 Gain on sale of assets (73,036) capital donations 0 capital contributions 0 CIG transfer 0 0 General government 1487 Public safety 76 Public works 47 Recreation 20 Economic development 473 Water 5 Sanitary sewer 9 Storm Drainage 4 Liquor 338 Golf 2,502 0 City of Brooklyn Center Compensated Absences Activity December 31, 2008 Adjustment 12/31/2007 12/3112008 needed Cash 1 974,855 (48 Internal balance 132 139 6 Comp ab payable (1 (1 (52 Unrestricted (132,868) (38 94 0 0 Interest (25 General government 24,135 20.05% Public safety 63 52.52% Public works 18 15.49% Recreation 11,171 9.28% Economic development 3 2.66% 0 120 allocation in GW- Business Municipal liquor 1 23.65% Golf course 620 9.90% EBHC 2,037 32.54% Water utility 1 25.36% Sanitary sewer 493 7.87% Storm drainage 43 0.68% 6,261 HENNEPIN COUNTY TAXPAYER SERVICES DEPARTMENT PROPERTY TAX - TAX ACCOUNTING - SETTLEMENTS Direct and Overlapping Debt City of Brooklyn Center As of 12 -31 -2008 Portion of Tax Total Bonded Debt Gross Bonded Capacity in Percentage Amount of Net Debt Outstanding as of Debt Used for Net Less Sinking Fund Tax Capacity Used DISTRICT Used to Applicable to Applicable to 1213112008 Debt Calculation ' Balance Net Debt to Calculate Rate Calculate Rate DISTRICT DISTRICT City of Brookl n Center $29,525,000 $23,835,000 $1,183,130 $22,651,870 1 9,982,186 19,982,186 100.00% $22,651,870 Anoka Henn ISD 011 See Anoka County See Anoka County See Anoka County See Anoka Co See Anoka Co 2,541,445 See Anoka Co See Anoka Co Osseo ISD 279 $233,000,000 $227,765,000 $19,371,760 $208,393,240 148,810,762 6,581,726 4.42% $9,210,981 Robbinsdale ISD 281 $254,635,000 $254,635,000 $13,742,204 $240,892,796 93,154,780 4,618,892 4.96% $11,948,283 Earl Brown ISD 286 $29,160,000 $29,160,000 $358,979 $28,801,021 6,240,123 6,240,123 100.00% $28,801,021 Hennepin County $877 9 275,096 $596,840 $4,864,641 $501,975,359 1,463,839,411 19,982,186 1.37% $6,877,062 Henn Suburban Park District $91,060,000 $82,325,000 $9,530,185 $72,794,815 1,106,071,828 19,982,186 1.81% $1,317,586 Henn Regional RR Authority $43 $43,895,000 $408,138 $43,486,862 1,463,839,411 19,982,186 1.37% $595,770 Metropolitan Council $1,116,379,876 $189,490,000 151,585,347 $137 3 2 247,288,594 19,982,186 0.62% $855,009 ' Excludes Revenue and Special Assessment Bonds 2 Met Council - Current % not available - payable 2008's % used. WORKPAPER ONLY CITY OF BROOKLYN CENTER, MINNESOTA ENTERPRISE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2008 Municipal Golf Earle Brown Water Sanitary Storm Recycling and Street Licht Totals Liquor Course Heritage Center Utility Sewer Drainage Refuse Utility 2007 INCREASE IN CASH AND CASH EQUIVALENTS CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from customers and users 5,486,174 253,824 3,876,691 1,914,864 3,215,858 1,520,286 260,343 246,931 16,774,971 operating revenue 5,484,529 253,824 3,831,972 1,967,534 3,264,115 1,553,036 259,774 250,260 dec (inc) accounts receivable 1,577 0 44,719 - 33,078 - 48,257 - 32,750 569 -3,329 dec (inc) dfog 0 0 0 0 0 0 0 0 inc (dec) deferred revenue 68 0 0 - 19,592 0 Deposits - - 10,014 1,400 - - - - 11,414 Payments to suppliers (4,545,575) (125,711) (2,798,310) (733,770) (2,290,761) (313,800) (265,568) (198,249) (11,271,744) cost of sales - 3,997,698 0 - 1,875,280 0 0 0 0 0 operating expenses: other services - 176,419 - 80,488 - 526,185 - 407,076 - 2,254,532 - 296,203 - 264,313 - 21,219 supplies - 23,836 - 20,606 - 123,906 - 138,465 - 18,691 - 13,174 -89 -915 insurance - 11,514 -6,056 - 51,588 - 12,598 -215 -2,618 0 -1,162 utilities - 41,030 - 20,293 - 221,067 - 157,055 -4,307 0 -1,581 - 159,106 rent - 243,925 0 0 0 0 0 0 0 dec (inc) other assets -918 0 -319 0 -8,955 0 0 0 inc (dec) inventories - 85,935 590 -411 9,039 0 0 0 0 inc (dec) accounts payable 35,700 1,142 26,464 - 27,615 -4,061 -1,805 415 - 15,847 inc (dec) contracts payable 0 0 - 26,018 0 0 0 0 0 Payments to employees (591,270) (145,929) (885,464) (445,524) (174,365) (79,210) - - (2,321,762) salaries and benefits - 597,687 - 146,453 - 894,062 - 449,506 - 175,905 - 79,710 0 0 inc (dec) accrued liabilities 6,417 524 8,598 3,982 1,540 500 0 0 Miscellaneous revenue 5,813 - 2,936 2,160 387 200 - - 11,496 misc revenue 5,813 0 2,936 2,160 387 200 0 0 Net cash provided (used) by operating activities 355,142 (17,816) 205,867 739 751119 1,127,476 (5,225) 48 3 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Principal repayments on advance Increase (decrease) in advances from other funds - - - - - - - - - 2007 0 792,488 2008 0 792,488 0 0 0 0 Transfers (135,000) - (235,000) - - (50,175) (420,175) Special assessments received - - - (67,106) 407 - - - (66,699) special assessments revenue 0 0 0 33,939 147 0 dec (inc) spec assess receivable 0 0 0 - 101,045 260 0 0 0 2007 0 459,133 2,083 231 2008 0 0 0 560,178 1,823 231 Interfund receivable (135,000) - - - - (4,354) - - (139,354) dec (inc) interfund rec - 135,000 0 0 0 0 -4,354 Interfund payable - - - - - 4,354 4,354 inc (dec) interfund payable 0 0 0 0 0 0 4,354 Net cash provided (used ) by noncapital financing activities (270,000) - (235,000) (67,106) 407 (4,354) 4,354 (50,175) (621,874) WORKPAPER ONLY CITY OF BROOKLYN CENTER, MINNESOTA ENTERPRISE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2008 Municipal Golf Earle Brown Water Sanitary Storm Recycling and Street Licht Totals Liquor Course Heritage Center Utility Sewer Drainage Refuse Utility 2007 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition and construction of capital assets - (25,379) - (725,404) (1,095,864) (623,086) - (83,540) (2,553,273) 2007 fixed assets 303,938 1,929,766 13,055,793 19,707,787 17,645,292 19,871,483 0 2008 fixed assets 303,938 1,955,145 13,382,209 20,433,191 18,741,156 21,951,977 413,117 2008 contributions from developers /govs /funds 0 0 326,416 0 0 1,457,408 329,577 Transfers of assets (in) out 0 0 0 0 0 0 2008 disposals 0 0 0 0 0 0 Principal paid on revenue bonds - - - - - - - - - 0 0 0 0 0 0 Interest and fiscal charges paid on bonds - - - - - - - - - interest per statement 8 0 0 0 0 +2007 accrual 0 -2008 accrual 0 0 0 -2008 amort of bond discount 0 0 0 Net cash used by capital and related financing activities - (25,379) - (725,404) (1,095,864) (623,086) - (83,540) (2,553,273) CASH FLOWS FROM INVESTING ACTIVITIES - Interest and dividends on investments 33,918 870 31,443 52,847 71,524 48,679 103 3,938 243,322 Net increase (decrease) in cash and cash equivalents 119,060 (42,325) 2 (533) (272,814) 548,715 (768) (81,095) 272,550 CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 1,199,465 50,970 1,151,030 2,068,788 2,464,116 1,380,820 768 154,091 8,470,048 CASH AND CASH EQUIVALENTS AT END OF YEAR 1,318,525 8,645 1,153,340 2,068,255 2,191,302 1,929,535 - 72,996 8,742 Per Statements 6/26 1,318,525 8,645 1,153,340 2,068,255 2,191,302 1,929,535 - 72,996 8,742,598 Difference - - - - - - - - - WORKPAPER ONLY CITY OF BROOKLYN CENTER, MINNESOTA ENTERPRISE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2008 Municipal Golf Earle Brown Water Sanitary Storm Recycling and Street Licht Totals Liquor Course Heritage Center Utility Sewer Drainage Refuse Utility 2007 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Operating income (loss) 365 (47,316) (439,234) 191,506 256,916 397 (6,209) 67,858 787,305 ADJUSTMENTS TO RECONCILE OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Depreciation 26,431 27,244 579,118 611,328 553,549 763,536 - - 2,561,206 Change in assets and liabilities: Decrease (increase) in accounts receivable 1,577 - 44,719 (33,078) (48,257) (32,750) 569 (3,329) (70,549) 2007 9,357 0 306,830 460,294 771,418 332,084 54,219 55,064 2008 7,780 0 262,111 493,372 819,675 364,834 53,650 58,393 Decrease (increase) in dfog - - - - - - - - - 2007 0 0 0 0 0 0 0 0 2008 0 0 0 0 0 0 0 0 Decrease (increase) in inventories (85,935) 590 (411) 9,039 - - - - (76,717) 2007 508,450 2,587 30,820 16,070 0 0 0 0 2008 594,385 1,997 31,231 7,031 0 0 0 0 Decrease (increase) in prepaid items (918) - (319) - (8,955) - - - (10,192) 2007 21,988 0 4,668 500 154,772 0 0 0 2008 22,906 0 4,987 500 163,727 0 0 0 Increase (decrease) in accounts payable 35,700 1,142 26,464 (27,615) (4,061) (1,805) 415 (15,847) 14,393 2007 132,496 1,183 55,584 44,725 8,857 3,469 449 29,503 2008 168,196 2,325 82,048 17,110 4,796 1,664 864 13,656 Increase (decrease) in salaries payable 6,417 524 8,598 3,982 1,540 500 - - 21,561 2007 12,471 1,487 16,937 9,592 2,932 1,549 0 0 2008 18,888 2,011 25,535 13,574 4,472 2,049 0 0 Increase (decrease) in deposits payable - - 10,014 1,400 - - - - 11,414 2007 0 0 220,240 700 0 0 0 0 2008 0 0 230,254 2,100 0 0 0 0 Increase (decrease) in contracts payable - - (26,018) - - - - - (26,018) 2007 0 0 173,356 0 0 0 0 0 2008 0 0 147,338 0 0 0 0 0 Increase (decrease) in deferred revenue 68 - - (19,592) - - - - (19,524) 2007 446 0 1,600 128,960 0 0 0 0 2008 514 0 1,600 109,368 0 0 0 0 Miscellaneous revenue 5,813 0 2,936 2,160 387 200 0 11,496 Total adjustments (10,847) 29 645101 547,624 494,203 729 984 (19,176) 2 Net cash provided (used) by operating activities 355 (17,816) 205,867 739 751 1,127,476 (5,225) 4802 3 Operating activities cash balances - - - - - - - - - NONCASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Capital contributions - - 326,416 - - 1,457,408 - 329,577 2,113,401 WORKPAPER N LY CITY OF ROOKLYN CENTER, MINNESOTA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2008 Central EE Retirement EE Comp Garage Benefit Absences 2007 INCREASE IN CASH AND CASH EQUIVALENTS CASH FLOWS FROM OPERATING ACTIVITIES: Cash received from customers 1,393 71 19 1 operating revenue 1,399,535 71 19532 dec (inc) in accounts receivable (6,422) - - Cash paid to supplier for goods and services (729,448) - - (729,448) supplies (486,940) - - other services (152,876) - - insurance (53,120) - - utilities (1,879) - as inc (dec) in inventories 7 - - inc (dec) in accounts payable (42,333) - - Cash paid to employees for services (265,862) (167,050) (93,922) (526,834) personal services (269,302) (314,184) (146,169) inc (dec) accrued liabilities 3 - - dec (inc) in accounts receivable - 89 - inc (dec) in comp abs - - 52 inc (dec) in healy ins liab - 147 - Miscellaneous revenue 26 10 - 37 misc revenue 26,806 10 - Net cash provided (used) by operating activities 424 (85 (74 265 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Transfers in - - Subsidy from County - - Net cash provided (used ) by noncapital financing activities - - - - WORKPAPER N LY CITY OF ROOKLYN CENTER, MINNESOTA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2008 Central EE Retirement EE Comp Garage Benefit Absences 2007 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition and construction of capital assets (792,282) - - (792,282) 2006 fixed assets 7,255 2007 fixed assets 7,554,839 2007 contributions from developers /govs /funds 0 Transfers of assets (in) out 0 2007 disposals - 493 Proceeds from sale of capital assets 123528 - 123 Net cash used by capital and related financing activities (668 - - (668 CASH FLOWS FROM INVESTING ACTIVITIES: Interest and dividends on investments 107,146 37 25 170,062 Net increase (decrease) in cash and cash equivalents (136 (47 (48 (233 CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 4,317,413 1,495,177 1 6 CASH AND CASH EQUIVALENTS AT END OF YEAR 4 1 974 6 Per Statement 29 4,180,414 1,447,386 974,855 6,602 Difference - - - - WORKPAPER N LY CITY OF ROOKLYN CENTER, MINNESOTA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2008 Central EE Retirement EE Comp Garage Benefit Absences 2007 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Operating income (loss) (195 (243 (126 (565,541) ADJUSTMENTS TO RECONCILE OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING A CTI VI TIES Depreciation 631,250 - - 631 Change in assets and liabilities: Decrease (increase) in accounts receivable (6,422) 89 - (6,333) 2006 7 734 0 2007 14,149 645 Decrease (increase) in inventories 7,700 - - 7700 2006 33 0 0 2007 25,344 0 Increase (decrease) in accounts payable (42,333) - - (42,333) 2006 73,105 0 0 2007 30 0 Increase (decrease) in salaries payable 3,440 - - 3,440 2006 5, 909 0 0 2007 9 0 Increase (decrease) in comp abs - - 52 52,247 2006 0 0 1 2007 0 0 1 Increase (decrease) in health ins liab - 147 - 147,045 2006 0 0 0 2007 0 147,045 Miscellaneous revenue 26,806 10770 37 Total adjustments 620 157 52 830 Net cash provided (used) by operating activities 424 (85 (74 265 Operating activities cash balances - - - - reported in City CAFR ARC Actual Interest on ARC Amort Amort Pension change in NPO UAAL normal UAAL Amort admin Contr NPO Adjust Period Factor Cost NPO Balance 1987 9 45,558 46,985 - 92,543 120,656 NA NA NA NA 92,543 (28,113) (28,113) 1988 9 59,759 40,642 - 100,401 110,731 (1 (3 12 8.8633 102 (8 (36,677) 1989 299,215 62 42,674 - 105,421 108,636 (1 (4 11 8.3064 108,003 (633) (37,310) 1990 145,597 62 42,674 - 105,421 110,268 (1 (4 10 7.7217 108,387 (1 (39,191) 1991 29,444 62 42,674 - 105,421 97,669 (1 (5 9 7.1078 108,975 11,306 (27,885) 1992 (66,422) 63,946 19,844 - 83,790 89,900 (1 (4 8 6.4632 86,710 (3 (31,075) 1993 46,636 63,946 19,844 - 83,790 91,829 (1 (5 7 5.7864 87,606 (4 (35,298) 1994 107 68,698 26,241 - 94,939 102,895 (1 (6 6 5.0757 100,128 (2 (38,065) 1995 (19,487) 68,698 (26,241) - 42 111 (1 (8 5 4.3295 49,346 (62,045) (100,110) 1996 (298,956) 68,698 (26,241) - 42 127,564 (5 (28,232) 4 3.5460 65,683 (61,881) (161,991) 1997 (278,834) 68,698 26,241 13,512 108,451 123,070 (12,149) (62,292) 3 2.6005 158,594 35,524 (126,467) 1998 (438,538) 75,000 3 17 95,176 107 (9 (70,433) 2 1.7956 156,124 48,909 (77,558) 1999 (789,400) 71,537 - 25,080 96,617 116,570 (5 (83,375) 1 0.9302 174 57,605 (19,953) 2000 (621,028) 45,795 - 11,084 56,879 120,175 (1 (2 19 9.9591 57,386 (62,789) (82,742) 2001 (316,809) 90,148 - 21,673 111 118,508 (6 (8 18 9.7060 114 (4 (87,110) 2002 (61,445) 90,148 - 21,673 111 118,508 (6 (9 17 9.4340 114,522 (3 (91,096) 2003 (309,010) 70,401 - - 70,401 124 (6 (9 16 9.1415 73,534 (50,589) (141,685) 2004 (594,854) 79,135 - - 79,135 158,991 (10,626) (16,051) 15 8.8271 84,560 (74,431) (216,116) 2005 (525,034) 70,409 - - 70,409 154,346 (12,967) (23,251) 14 9.2950 80,693 (73,653) (289,769) 2006 (311,695) 79,135 (39,538) 19,562 59,159 161,019 (17,386) (32,732) 13 8.8527 74,505 (86,514) (376,283) F 2007 (311,695) 79,135 (39,538) 19,562 59,159 139,441 (22,577) (44,882) 12 8.3838 81 (57,977) (434,260) 2008 - (26,056) (55,061) 11 7.8869 29,005 29,005 (405,255) 2009 - (24,315) (55,061) 10 7.3601 30,746 30,746 (374,509) 2010 - (22,471) (55,061) 9 6.8017 32,590 32,590 (341,919) 2011 - (20,515) (55,061) 8 6.2098 34,546 34,546 (307,373) 2012 - (18,442) (55,061) 7 5.5824 36,619 36,619 (270,754) 2013 - (16,245) (55,061) 6 4.9173 38,816 38,816 (231,938) 2014 - (13,916) (55,061) 5 4.2124 41 41 (190,793) 2015 - (11,448) (55,061) 4 3.4651 43,613 43,613 (147,180) 2016 - (8 (55,061) 3 2.6730 46,230 46,230 (100,950) 2017 - (6 (55,062) 2 1.8334 49,005 49,005 (51,945) 2018 - (3 (55,062) 1 0.9434 51,945 51,945 - Information taken from Notes in CAFRs to determine amortization period: Actuarials prior to 1999 stated that UAAL was to be fully funded by 1999 CAFR for 2002 (actuarial report for 2001) stated that there were 18 years remaining in the amortization period leaving 13 years for the 2006 actuarial report information Interest rates as follows: 1987 -1996 5.0 %; 1997 -2004 7.5 %; 2005- 6.0% R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 1 1/1/2006 - 12/31/2006 1100 1200 -1205 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 121415 AGNES, THOMAS J 5,834.62 2,790.46 3,044.16 108174 ANDERSON GOFF, JEAN L 4,017.71 1,921.54 2,096.17 107786 ANDERSON, AMY M 124.55 72.06 52.49 108103 ANDERSON, DENNIS L 4,904.27 2,345.52 2,558.75 108215 ANDERSON, LYLE E 5,307.29 2,538.27 2,769.02 120651 ANDRADA, JOCELYN M 1,976.08 945.08 1,031.00 111801 ANDREWJESKI, STEVE 390.76 186.88 203.88 119107 BALD, ADAM J 4,279.88 2,046.91 2,232.97 107779 BALLANGER, BRUCE J 6,944.35 3,321.20 3,623.15 107794 BARTLETT, KOREEN C 1,582.00 756.60 825.40 107802 BECHTEL, AMANDA J 954.33 456.42 497.91 107764 BECHTHOLD, SCOTT F 18,106.70 7,242.67 10,864.03 107796 BECK, LAURA J 30.30 14.49 15.81 108010 BECKER, CORINNE D 13,380.86 5,352.36 8,028.50 108317 BELLM, WARNER T 808.90 386.86 422.04 122248 BELZ, LINDSEY D 998.22 477.42 520.80 108011 BENNER, KEVIN J 14,518.12 5,807.30 8,710.82 108111 BENTZEN, ANDREW J 2,020.91 966.52 1,054.39 108068 BENTZEN, DOUGLAS A 5,217.16 2,495.17 2,721.99 108121 BENTZEN, JOHN D 5,708.93 2,730.34 2,978.59 108104 BERG, TODD P 5,351.79 2,559.54 2,792.25 107781 BERGELAND, JUDITH L 8,688.18 4,155.26 4,532.92 119581 BERGER, JILL L 4,567.94 2,184.63 2,383.31 113592 BLOMSTROM, TODD A 11,898.99 5,690.81 6,208.18 108402 BOEHLKE, NICHOLAS J 2,068.62 989.34 1,079.28 120832 BOERBOOM, AMY J 880.16 420.94 459.22 113694 BOGANEY, CORNELIUS L 11,920.27 5,701.01 6,219.26 108264 BOI E, REBBECCA A 4,864.78 2,326.68 2,538.10 108012 BOIE, THOMAS C 13,673.37 5,469.38 8,203.99 107769 BOMAN, RONALD L 15,311.92 6,124.77 9,187.15 107963 BOND, CHRISTINE M 628.80 320.17 308.63 108109 BOOTH, MARC E 5,128.43 2,452.72 2,675.71 107778 BOWEN, TERESA L 6,291.34 3,008.86 3,282.48 111017 BRENNA, JILL M 6,371.93 3,047.46 3,324.47 108161 BRINKMAN, ROBERT K 236.79 113.25 123.54 120971 BROWN - WHISTLER, SUSAN D 556.22 266.03 290.19 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 2 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 108013 BRUCE, BRIAN R 9,418.15 3,767.26 5,650.89 115629 BRUNELL, PATTY E 4,320.59 2,066.36 2,254.23 108129 BUBLITZ, THOMAS R 7,849.63 3,754.13 4,095.50 108127 BURDA, DANIEL J 5,257.43 2,514.41 2,743.02 108093 BURDA, KELLY S 4,348.57 2,079.75 2,268.82 108366 BURMEISTER, JAMIE R 103.02 49.27 53.75 107813 BURMEISTER, JUSTIN D 472.34 225.90 246.44 108065 B U RN ETTE, JAMES K 4,106.69 1,964.10 2,142.59 117037 BURNETTE, THOMAS L 3,534.18 1,690.23 1,843.95 108110 BUSHINGER, TRACY A 5,212.91 2,493.12 2,719.79 107814 CAHILL, STEVEN C 736.33 352.17 384.16 107815 CARLSON, JULIA M 332.71 159.12 173.59 108014 CARLSON, KEITH D 11,417.92 4,567.19 6,850.73 111957 CARMODY, KATHLEEN 821.76 410.88 410.88 119629 CARTER, VIRGINIA L 4,189.72 2,003.79 2,185.93 120471 CARY, NANCY R 6,583.66 3,148.71 3,434.95 107994 CASTO, KAREN J 5,597.25 2,676.94 2,920.31 108105 CHRISTOPHER, DOUG W 5,374.70 2,570.50 2,804.20 107821 COLE, RENAE A 437.93 209.44 228.49 108015 COLEMAN, GARY L 13,674.66 5,469.88 8,204.78 115988 COLEMAN, MICHAEL T 4,629.26 353.66 385.81 1,555.92 2,333.87 108071 COMMERS, KRISTI M 4,652.45 2,225.14 2,427.31 121834 CRASS, KATIE J 1,922.40 919.40 1,003.00 107997 CRASS, REBECCA S 4,707.67 2,251.50 2,456.17 107989 CROCKER, SCOTT D 6,543.43 3,129.47 3,413.96 108139 DAHLBERG, CURTIS E 2,583.01 1,235.34 1,347.67 118953 DAVIS, URSULA E 450.28 238.72 211.56 108047 DESTICHE, JAMES R 10,791.63 4,316.64 6,474.99 120996 DORNSBACH, HELEN D 64.17 30.69 33.48 108140 DUNN, LORI A 2,442.81 1,168.30 1,274.51 120829 EK, ROSE V 4,087.44 1,954.87 2,132.57 117408 ELLIS, KRISTI M 1,291.68 617.76 673.92 121607 EPTING, TAHNEE M 3.26 1.56 1.70 107773 ERICKSEN, JOEL D 6,944.35 3,321.20 3,623.15 108119 FIELDS, THOMAS P 4,109.65 1,965.47 2,144.18 120881 FITZGIBBONS, CARMEN N 215.51 103.07 112.44 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 3 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 108116 FLESHER, KATHY 6,944.35 3,321.20 3,623.15 108017 FLESLAND, GARETT S 10,895.44 4,358.18 6,537.26 107991 FOGAL, SUE A 4,683.53 2,240.00 2,443.53 108018 FRENCH, JOHN K 5,674.50 2,269.77 3,404.73 120259 GABLER, RICHARD J 10,535.23 4,214.10 6,321.13 121835 GAGNON, KRISTEN M 2,054.38 982.52 1,071.86 107843 GANGL, ERIC L 91.06 43.55 47.51 108019 GANNON, TIMOTHY P 13,982.06 5,592.87 8,389.19 120775 GEISSLER, WALTER A 3,249.77 1,570.54 1,679.23 122283 GIESEKE, DAWN L 82.92 39.66 43.26 118249 GILLIES, BARBARA J 4,034.64 1,929.61 2,105.03 108094 GILPIN, GARY F 6,420.87 3,070.86 3,350.01 107772 G LASO E, JAMES M 9,983.02 4,774.53 5,208.49 108020 GRUENIG, TONY L 13,388.84 5,355.53 8,033.31 108097 GULSETH, JOYCE A 5,135.96 2,456.37 2,679.59 115976 GUTKNECHT, MYLES J 807.48 386.19 421.29 108279 GUTKNECHT, STAFFORD G 885.28 423.39 461.89 108112 HANSEN, LARRY N 5,250.38 2,511.06 2,739.32 108219 HANSON, DENISE M 4,652.45 2,225.14 2,427.31 120796 HANSON, JULIE L 4,183.99 2,001.06 2,182.93 108163 HARENZA, DAVID L 559.83 267.75 292.08 107774 HARLOW, JOHN W 8,255.23 3,948.14 4,307.09 107776 HARTFIEL, MARK D 8,254.80 3,947.97 4,306.83 107999 HARTWIG, PATRICIA P 9,495.84 4,541.53 4,954.31 120774 HAUGEN, BRETT P 351.57 168.14 183.43 108164 HEDSTROM, GARY A 146.58 72.56 74.02 108022 HEILMAN, ROBERT B 12,110.65 4,844.28 7,266.37 121932 HELD, RHONDA R 197.17 94.31 102.86 110647 HENNING, CHRISTIE L 3,076.78 1,471.51 1,605.27 119619 HILGER, CLARA A 7,612.73 3,640.85 3,971.88 107775 HOFFMAN, GEORGE B 10,105.47 4,833.03 5,272.44 108417 HOIEM, DONNA M 36.93 17.66 19.27 108023 HOLMSTROM, DWAYNE M 12,304.76 4,921.91 7,382.85 107868 HOLUB, JEAN A 742.95 355.32 387.63 108144 HOXTELL, BETH A 2,467.20 1,179.97 1,287.23 120795 IVERSON, DEREK E 1,077.08 515.12 561.96 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 4 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 107881 JANKOVICH, KIRSTEN E 1,412.95 675.75 737.20 107872 JARVIS, CHRISTOPHER S 2,129.48 1,018.44 1,111.04 108165 JENNRICH, GEORGE A 5,163.81 2,469.65 2,694.16 121086 JOHNSON, BRUCE A 8,708.24 4,164.81 4,543.43 120257 JOHNSON, MYCHAL D 10,001.80 4,000.72 6,001.08 121837 JONES, LISA L 869.77 415.98 453.79 110086 JONES, SARA 54.03 25.84 28.19 108147 JORANGER, JAMES A 516.76 247.15 269.61 118001 JORDAN, ERIK R 671.82 321.29 350.53 117548 JORDET, DANIEL A 11,330.16 5,418.74 5,911.42 116320 KARLSEN, SHERRY D 2,178.40 1,041.85 1,136.55 108128 KARLSON, GARY P 5,167.59 2,471.45 2,696.14 108005 KARRIS, STEVEN A 13,028.84 5,211.51 7,817.33 108151 KASSERA, CARRIE L 2,834.51 1,355.64 1,478.87 107982 KAUTH, MYRNA L 1,073.28 536.64 536.64 120970 KING, MICHAEL A 5,163.99 2,469.73 2,694.26 108166 KLINGENSMITH, ROGER L 45.19 21.61 23.58 108024 KNIGHT, M ELON EY S 10, 962.66 4,385.02 6,577.64 107758 KNUTSON, SHARON L 7,133.52 3,411.63 3,721.89 108081 KOEG L, MATTHEW 6,132.33 2,932.85 3,199.48 108007 KONCAR, WILLIAM F 12,062.01 4,824.81 7,237.20 120256 KOSKI, DAVID W 768.06 367.33 400.73 108187 KRAEMER, ANDREW P 914.94 437.58 477.36 107882 KROSCH, MEGHAN J 434.62 207.86 226.76 108003 LABATT, PEGGY J 13,407.41 5,362.96 8,044.45 107883 LABAU, KENNETH R 146.58 70.10 76.48 108148 LACHANCE, JOHN B 6,138.01 2,935.57 3,202.44 108117 LACROSSE, SUSAN L 6,944.35 3,321.20 3,623.15 108150 LAROSE, ROBERTA 6,075.29 2,905.58 3,169.71 107983 LASMAN, KAY L 821.76 410.88 410.88 122477 LAWRENCE, STEVEN M 159.18 76.13 83.05 121839 LEE, TRACIE L 886.59 424.02 462.57 116824 LEON HARDT, THOMAS A 6,385.94 3,054.13 3,331.81 122119 LEYK, SARA A 2,431.86 972.75 1,459.11 120449 LOGAN J R, THOMAS 1,986.24 949.95 1,036.29 108134 LOOMIS, JAMES E 6,129.37 2,931.42 3,197.95 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 5 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 118690 LORENTZ, STEVEN J 11,454.47 4,581.78 6,872.69 108096 LOVELACE, EDWARD J 2,163.78 1,034.85 1,128.93 122068 LUNDERBY, ALLEN D 111.43 53.29 58.14 108190 MARKLOWITZ, SUSAN M 1,438.77 688.10 750.67 108132 MARSH JR, MICHAEL K 6,018.58 2,878.45 3,140.13 107771 MARTIN, LAURENCE W 7,757.69 3,710.15 4,047.54 115986 MATSEN, MICHAEL J 588.61 281.51 307.10 117070 MATTISON, DANIEL J 444.16 212.42 231.74 117069 MAY, KATHLEEN R 3,972.94 1,900.12 2,072.82 107757 MCCAULEY, MICHAEL J 6,602.95 3,157.95 3,445.00 107900 MCDONALD, DIANE M 250.03 119.57 130.46 108291 MCDONALD, JESSICA A 399.49 191.07 208.42 108191 MCDONALD, TAYLOR J 3,802.89 1,818.79 1,984.10 117071 MCGRATH, SHARON A 1,444.31 690.75 753.56 108106 MEEHAN, DARRELL D 5,145.89 2,461.06 2,684.83 118608 MEISSNER, JOHN R 1,101.56 526.83 574.73 118745 MERTH, JOHN K 930.02 444.80 485.22 108028 MESSENBRINK, CLARK J 12,000.34 4,800.14 7,200.20 107877 MEYER, TARA S 4,225.96 2,021.14 2,204.82 108115 MICKELSON, DANNA J 4,013.84 1,919.69 2,094.15 108192 MILLER, BRUCE L 4,463.85 2,134.88 2,328.97 121058 MILLER, JEREMIAH E 472.93 226.20 246.73 108193 MILLER, STEVEN W 223.42 106.86 116.56 108212 MOE, J EAN N ETTE L 68.58 32.80 35.78 107777 MUELLER, JEAN 1,393.31 666.36 726.95 120280 MYLES, SUSAN M 6,316.53 3,020.96 3,295.57 108029 NADEAU, SCOTT L 14,503.36 5,801.39 8,701.97 121457 NAGBE, TODD S 1,642.50 785.54 856.96 108120 NELSON, DWAYNE A 3,628.11 1,735.18 1,892.93 108057 NELSON, KAREN L 3,697.15 1,768.21 1,928.94 108002 NELSON, RICK A 6,434.66 3,077.45 3,357.21 108030 NELSON, TONYA M 9,937.01 3,974.78 5,962.23 108195 NELSON, WILLARD R 636.64 304.49 332.15 111958 NIESEN, DIANE 821.76 410.88 410.88 108196 NORENBERG, SHARON K 1,994.38 953.83 1,040.55 108136 NYLAND, JEFFREY A 6,339.32 3,031.84 3,307.48 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 6 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 108137 OXONEK, ROBERT A 6,220.30 2,974.91 3,245.39 107914 OLSON, RYAN D 207.56 99.28 108.28 108031 OLSON, TERRANCE N 12,146.13 4,858.44 7,287.69 108131 PAGE, PATRICIA A 4,943.58 2,364.36 2,579.22 108032 PASTOR, STEPHEN M 13,820.37 5,528.14 8,292.23 108033 PEARSON, MONA J 13,619.06 5,447.61 8,171.45 108058 PEASLEY, TROY M 11,720.16 4,688.06 7,032.10 121357 PELTIER, JOSEPH L 29.35 14.04 15.31 111319 PETERS, BRIAN P 10,471.04 4,188.39 6,282.65 107780 PETERSON, DAVID L 9,111.79 4,357.76 4,754.03 120448 PETERSON, JOSHUA J 456.51 218.33 238.18 118252 PETERSON, MICHAEL A 10,340.30 4,136.13 6,204.17 117380 PETERSON, WILLIAM G 96.60 46.20 50.40 108175 PFAN N, J EAN N I N E L 4,539.64 2,171.08 2,368.56 121540 PHARO, CHRISTOPHER M 1,436.70 687.10 749.60 108153 PHILLIPS, AMY D 3,319.96 1,587.80 1,732.16 108035 POTTER, KIMBERLY A 11,179.80 4,471.88 6,707.92 108060 RASMUSSEN, PATRICIA A 1,820.36 870.62 949.74 108036 RATAJCZYK, JOHN D 12,096.90 4,838.76 7,258.14 108124 REINKING, MARK W 5,334.04 2,551.05 2,782.99 107987 REMJESKE, SUSAN L 4,257.69 2,036.31 2,221.38 108009 REYNOLDS, MICHAEL J 12,939.90 5,175.97 7,763.93 108101 RICE, SUSAN J 4,652.45 2,225.14 2,427.31 108213 RIETSCHEL, JOANNE C 507.26 242.60 264.66 116123 RIMER JR, RICHARD J 973.95 465.81 508.14 118911 RISING, SHANNON M 772.82 411.11 361.71 108133 RO BARG E, RAN DAL L P 2,160.61 1,033.33 1,127.28 108037 ROBINSON JR, STUART D 15,273.46 6,109.38 9,164.08 120997 ROBINSON, LYNESHIA F 316.89 151.56 165.33 122280 ROCKWELL, LESLIE S 48.49 23.19 25.30 108038 ROGNSTAD, CHRISTOPHER A 11,946.29 4,778.52 7,167.77 108200 ROSS, BONNIE J 874.79 418.38 456.41 108039 ROTH, FRANK J 13, 365.76 5,346.35 8,019.41 121788 RUED, JOHN P 2,753.48 1,316.88 1,436.60 120969 SCANLAN -BEER, AMY L 424.59 203.07 221.52 121982 SCHERER, THOMAS A 33.96 16.24 17.72 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 7 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 107763 SCHLOSSER, MICHAEL G 6,291.34 3,008.86 3,282.48 108201 SCHMIDT, MICHAEL A 2,529.61 1,209.81 1,319.80 108154 SCHOLL, EDWARD F 938.56 448.87 489.69 108040 SCHULTZ, JAMES A 11,826.07 4,730.41 7,095.66 108102 SCHWANINGER, SHELLEY A 5,057.29 2,418.70 2,638.59 108216 SMART, REGGIE S 5,215.45 2,494.34 2,721.11 120833 SMITH, CAMERON L 53.13 25.41 27.72 108214 SMITH, CHERYL L 325.21 155.54 169.67 108088 SORBY, GENE 1,587.99 759.47 828.52 118607 SOUTHAVILAY, ANTHONY N 527.50 251.88 275.62 108176 SPAH, MARY J 5,424.80 2,594.43 2,830.37 119145 SPRINGFIELD, AMANDA E 2,104.87 1,006.68 1,098.19 108202 ST DRYDEN, BONNIE L 5,563.05 2,660.63 2,902.42 108217 STADT, KEITH A 5,672.07 2,712.73 2,959.34 119654 STEWART, KRISTIN L 542.79 259.59 283.20 108156 SWANSON, TERRI J 1,895.75 906.66 989.09 107947 SYSLO, VICTORIA T 1,309.09 626.09 683.00 116940 TEACHOUT, SHAREE L 478.58 228.89 249.69 120835 THOMPSON, BETH A 27.61 13.21 14.40 111624 TOOHEY, PATRICK A 10,584.78 4,233.89 6,350.89 122282 TORRES, ROBERT M 68.16 32.60 35.56 108041 TRAXLER, ROBERT R 11,864.34 4,745.73 7,118.61 108042 TROUT, JOSEPH P 10,506.23 4,202.47 6,303.76 108206 TRUESDALE, MICHAEL D 3,658.46 1,749.69 1,908.77 107954 ULMER DE RAMIREZ, NATALIE B 1,072.40 512.89 559.51 108001 VALKER, DAVID F 6,384.32 3,053.37 3,330.95 108043 VALLEAU, CHARLES D 11,293.63 4,517.44 6,776.19 116060 VESEY, BRETT T 1,581.81 756.51 825.30 108125 VETTER, WILLIAM J 5,276.23 2,523.41 2,752.82 117904 WALBY, JESSICA A 2,925.05 1,398.94 1,526.11 108100 WALL, KAREN E 4,773.66 2,283.05 2,490.61 107998 WARRENII, RONALD A 7,857.20 3,757.75 4,099.45 108276 WESSMAN, PENNY L 215.83 103.21 112.62 108108 WHITING, JENNIFER K 4,320.59 2,066.36 2,254.23 121833 WHITTENBURG, JEREMY A 935.58 447.45 488.13 107996 WICK, KELLI K 9,176.34 4,388.69 4,787.65 R56DBA LOG20000 CITY OF BROOKLYN CENTER 4/17/2007 13:01:47 DBA By Employee Name DBA Detail History Report Page - 8 1/1/2006 - 12/31/2006 1100 1110 1210 1120 1220 Address Name Employee Total PERA Coord -EE PERA Coord -ER PERA P &F -EE PERA P &F -ER PERA DCP -EE PERA DCP -ER 107768 WILLGOHS, DIANE M 4,695.71 2,245.77 2,449.94 108207 WILLIAMS, DAVID K 4,404.25 2,106.33 2,297.92 121838 WILLIAMS, MOLLY E 813.69 389.16 424.53 108123 WILLIAMS, STEVE J 5,259.06 2,515.18 2,743.88 120834 WILLIAMS, TRISHA A 377.03 180.27 196.76 107973 WILSON, KELLY M 965.28 461.66 503.62 107761 WOJCIK, NANCY J 9,586.66 4,584.97 5,001.69 108044 WONG, CARLOS A 12,462.76 4,985.09 7,477.67 120984 WORLEY, ANNA C 4,495.66 2,150.11 2,345.55 121840 XU, QIAN TING 143.04 68.41 74.63 121836 YARPHEL, SONAM T 1,970.15 942.24 1,027.91 Report Totals 1,230,470.10 333,276.45 363,333.75 212,128.53 318,192.81 1,769.28 1,769.28 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 1 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 121415 AGNES, THOMAS J 8,450.34 4,048.86 4,401.48 108174 ANDERSON GOFF, JEAN L 4,412.87 2,114.32 2,298.55 107786 ANDERSON, AMY M 3.68 1.76 1.92 123752 ANDERSON, BRENT 2,316.48 1,109.98 1,206.50 108215 ANDERSON, LYLE E 4,876.05 2,336.29 2,539.76 120651 ANDRADA, JOCELYN M 2,064.98 989.39 1,075.59 111801 ANDREWJESKI, STEVE 324.78 155.59 169.19 123169 BAKER, ANDREA D 960.48 460.23 500.25 119107 BALD, ADAM J 2,563.47 1,228.15 1,335.32 107779 BALLANGER, BRUCE J 7,452.00 3,570.48 3,881.52 107794 BARTLETT, KOREEN C 1,749.59 838.27 911.32 107802 BECHTEL, AMANDA J 656.68 314.60 342.08 107764 BECHTHOLD, SCOTT F 20,701.02 8,280.41 12,420.61 107796 BECK, LAURA J 191.13 91.58 99.55 108010 BECKER, CORINNE D 15,452.37 6,180.95 9,271.42 120969 BEER, AMY L 254.53 121.95 132.58 108317 BELLM, WARNER T 922.80 442.17 480.63 122248 BELZ, LINDSEY D 4,443.89 2,129.23 2,314.66 108011 BENNER, KEVIN J 16,716.40 6,686.62 10,029.78 108068 BENTZEN, DOUGLAS A 6,087.76 2,916.85 3,170.91 108121 BENTZEN, JOHN D 6,353.77 3,044.29 3,309.48 108104 BERG, TODD P 6,121.36 2,932.91 3,188.45 107781 BERGELAND, JUDITH L 9,327.68 4,469.21 4,858.47 119581 BERGER, JILL L 4,997.02 2,394.23 2,602.79 113592 BLOMSTROM, TODD A 12,768.52 6,117.78 6,650.74 108402 BOEHLKE, NICHOLAS J 5,323.49 2,550.63 2,772.86 120832 BOERBOOM, AMY J 983.54 471.26 512.28 113694 BOGANEY, CORNELIUS L 13,777.66 6,601.27 7,176.39 108264 BOIE, REBBECCA A 5,430.57 2,601.94 2,828.63 108012 BOIE, THOMAS C 15,653.23 6,261.31 9,391.92 107769 BOMAN, RONALD L 13,447.66 5,379.11 8,068.55 107963 BOND, CHRISTINE M 180.86 86.67 94.19 108109 BOOTH, MARC E 5,813.06 2,785.25 3,027.81 107778 BOWEN, TERESA L 6,360.44 3,047.51 3,312.93 111017 BRENNA, JILL M 6,882.78 3,297.82 3,584.96 108161 BRINKMAN, ROBERT K 300.64 144.06 156.58 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 2 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 120971 BROWN - WHISTLER, SUSAN D 174.91 83.79 91.12 108013 BRUCE, BRIAN R 4,220.87 1,688.33 2,532.54 115629 BRUNELL, PATTY E 4,745.78 2,273.89 2,471.89 108129 BUBLITZ, THOMAS R 8,431.08 4,039.62 4,391.46 108127 BURDA, DANIEL J 5,861.65 2,808.49 3,053.16 108093 BURDA, KELLY S 1,638.34 784.89 853.45 108366 BURMEISTER, JAMIE R 74.15 35.52 38.63 107813 BURMEISTER, JUSTIN D 515.01 246.76 268.25 108065 BU RN ETTE, JAMES K 4,174.05 1,999.91 2,174.14 117037 BURNETTE, THOMAS L 3,912.28 1,874.52 2,037.76 108110 BUSHINGER, TRACY A 5,728.36 2,744.64 2,983.72 107814 CAHILL, STEVEN C 751.16 359.91 391.25 107815 CARLSON, JULIA M 455.45 218.22 237.23 108014 CARLSON, KEITH D 12,707.09 5,082.84 7,624.25 119629 CARTER, VIRGINIA L 4,720.29 2,261.62 2,458.67 120471 CARY, NANCY R 7,254.76 3,475.96 3,778.80 107994 CASTO, KAREN J 6,083.91 2,915.00 3,168.91 122913 CEG LA, KATHRYN M 116.99 56.06 60.93 108105 CHRISTOPHER, DOUG W 5,655.50 2,709.75 2,945.75 107821 COLE, RENAE A 51.55 24.68 26.87 108015 COLEMAN, GARY L 13,484.22 5,393.69 8,090.53 115988 COLEMAN, MICHAEL T 11,621.67 4,648.70 6,972.97 108071 COMMERS, KRISTI M 5,051.18 2,420.19 2,630.99 121834 CRASS, KATIE J 4,481.89 2,147.42 2,334.47 107997 CRASS, REBECCA S 5,132.58 2,459.19 2,673.39 107989 CROCKER, SCOTT D 7,207.01 3,453.14 3,753.87 108139 DAHLBERG, CURTIS E 2,635.95 1,262.97 1,372.98 122099 DAM ROW, TAM RA J 338.56 162.23 176.33 118953 DAVIS, URSULA E 69.89 33.48 36.41 108047 DESTICHE, JAMES R 12,376.70 4,950.68 7,426.02 108140 DUNN, LORI A 2,578.11 1,235.29 1,342.82 122735 EITEL, GARY 6, 388.75 3,061.25 3,327.50 120829 EK, ROSE V 4,814.27 2,306.71 2,507.56 117408 ELLIS, KRISTI M 1,348.33 646.02 702.31 107773 ERICKSEN, JOEL D 7,452.00 3,570.48 3,881.52 122769 ERICKSON, ALAN G 3,141.98 1,505.52 1,636.46 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 3 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108119 FIELDS, THOMAS P 5,013.69 2,402.28 2,611.41 122994 FINBERG, CHARLENE K 2,053.22 983.84 1,069.38 120881 FITZGIBBONS, CARMEN N 147.09 70.47 76.62 108116 FLESHER, KATHY 7,452.00 3,570.48 3,881.52 108017 FLESLAND, GARETT S 14,763.30 5,905.30 8,858.00 107991 FOGAL, SUE A 5,094.92 2,441.14 2,653.78 108018 FRENCH, JOHN K 1,336.62 534.65 801.97 122119 FRY, SARA A 10,629.67 4,251.88 6,377.79 120259 GABLER, RICHARD J 13,861.04 5,544.42 8,316.62 121835 GAGNON, KRISTEN M 4,503.41 2,157.73 2,345.68 107843 GANGL, ERIC L 278.38 133.38 145.00 108019 GANNON, TIMOTHY P 16,658.57 6,663.49 9,995.08 108075 GATLIN, LEE 4,681.53 1,872.64 2,808.89 120775 GEISSLER, WALTER A 3,788.89 1,815.38 1,973.51 107847 GENGLER, MICHAEL S 54.61 26.17 28.44 122283 GIESEKE, DAWN L 1,088.90 521.74 567.16 118249 GILLIES, BARBARA J 4,719.79 2,261.42 2,458.37 108094 GILPIN, GARY F 7,141.16 3,421.61 3,719.55 107772 G LASO E, JAMES M 10, 712.43 5,132.74 5,579.69 122279 GREEN, CHRISITA K 1,210.81 580.15 630.66 122704 GRIFFIN, NANDIN E 456.05 218.52 237.53 108020 GRUENIG, TONY L 16,777.28 6,710.91 10,066.37 108097 GULSETH, JOYCE A 4,236.43 2,029.78 2,206.65 115976 G UTKN ECHT, MYLES J 1,093.08 523.72 569.36 108279 GUTKNECHT, STAFFORD G 909.75 435.88 473.87 108112 HANSEN, LARRY N 5,703.23 2,732.62 2,970.61 108219 HANSON, DENISE M 4,992.74 2,392.17 2,600.57 120796 HANSON, JULIE L 4,645.79 2,225.93 2,419.86 108021 HANSSEN- ROBINSON, DEBORAA 3,570.81 1,711.00 1,859.81 122912 HARDY, VERLISA B 39.13 18.75 20.38 108163 HARENZA, DAVID L 885.12 424.12 461.00 107774 HARLOW, JOHN W 9,013.88 4,318.78 4,695.10 107776 HARTFIEL, MARK D 8,857.71 4,243.97 4,613.74 107999 HARTWIG, PATRICIA P 10,296.27 4,933.24 5,363.03 108142 HEARD, TONYA R 36.94 17.70 19.24 108164 HEDSTROM, GARY A 151.81 72.75 79.06 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 4 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108022 HEILMAN, ROBERT B 14,252.16 5,700.87 8,551.29 121932 HELD, RHONDA R 469.52 224.96 244.56 119619 HILGER, CLARA A 8,431.16 4,039.66 4,391.50 107775 HOFFMAN, GEORGE B 6,037.45 2,892.56 3,144.89 108417 HOIEM, DONNA M 1.29 .62 .67 108023 HOLMSTROM, DWAYNE M 13,505.81 5,402.31 8,103.50 107868 HOLUB, JEAN A 685.97 328.69 357.28 108144 HOXTELL, BETH A 2,620.08 1,255.38 1,364.70 108030 JACKSON, TONYA M 12,365.70 4,946.30 7,419.40 107881 JANKOVICH, KIRSTEN E 1,375.89 659.22 716.67 107872 JARVIS, CHRISTOPHER S 2,294.99 1,099.64 1,195.35 108165 JENNRICH, GEORGE A 5,541.19 2,654.96 2,886.23 121659 J ERZAK, DANIEL P 405.60 194.35 211.25 121086 JOHNSON, BRUCE A 10,111.43 4,844.81 5,266.62 126270 JOHNSON, LUCAS J 837.56 335.02 502.54 120257 JOHNSON, MYCHAL D 12,343.19 4,937.28 7,405.91 121837 JONES, LISA L 1,754.19 840.48 913.71 110086 JONES, SARA 425.48 203.87 221.61 108147 JORANGER, JAMES A 569.25 272.76 296.49 118001 JORDAN, ERIK R 897.09 429.86 467.23 117548 JORDET, DANIEL A 12,157.81 5,825.16 6,332.65 116320 KARLSEN, SHERRY D 2,775.69 1,329.95 1,445.74 108128 KARLSON, GARY P 5,724.34 2,742.71 2,981.63 108005 KARRIS, STEVEN A 15,362.98 6,145.19 9,217.79 108151 KASSERA, CARRIE L 2,950.43 1,413.66 1,536.77 120970 KING, MICHAEL A 5,654.51 2,709.26 2,945.25 108024 KNIGHT, M ELON EY S 13,408.63 5,363.43 8,045.20 107758 KNUTSON, SHARON L 7,654.38 3,667.51 3,986.87 108081 KOEGL, MATTHEW 6,673.59 3,197.47 3,476.12 108007 KONCAR, WILLIAM F 13,943.25 5,577.31 8,365.94 107882 KROSCH, MEGHAN J 1,980.59 948.97 1,031.62 108003 LABATT, PEGGY J 14,402.28 5,760.92 8,641.36 107883 LABAU, KENNETH R 109.76 52.59 57.17 108148 LACHANCE, JOHN B 6,659.15 3,190.62 3,468.53 108117 LACROSSE, SUSAN L 7,452.00 3,570.48 3,881.52 108150 LAROSE, ROBERTA 6,586.24 3,155.66 3,430.58 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 5 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 107983 LASMAN, KAY L 821.76 410.88 410.88 122477 LAWRENCE, STEVEN M 5,203.84 2,493.34 2,710.50 121839 LEE, TRACIE L 1,917.74 918.86 998.88 122478 LENT, ERIC G 255.57 122.46 133.11 116824 LEONHARDT, THOMAS A 7,686.54 3,682.93 4,003.61 120449 LOGAN, THOMAS 873.92 418.68 455.24 108134 LOOMIS, JAMES E 6,553.04 3,139.82 3,413.22 118690 LORENTZ, STEVEN J 13,695.52 5,478.22 8,217.30 122068 LUNDERBY, ALLEN D 433.07 207.49 225.58 125085 MANGIMELI, CARIN A G 456.71 218.84 237.87 108190 MARKLOWITZ, SUSAN M 1,515.80 726.28 789.52 108132 MARSH, MICHAEL K 6,504.06 3,116.30 3,387.76 122787 MARTIN, BRANDY N 3,204.82 1,535.65 1,669.17 107771 MARTIN, LAURENCE W 6,643.73 3,183.18 3,460.55 117070 MATTISON, DANIEL J 438.84 210.25 228.59 117069 MAY, KATHLEEN R 4, 593.64 2,200.96 2,392.68 107900 MCDONALD, DIANE M 340.54 163.18 177.36 108291 MCDONALD, JESSICA A 414.60 198.66 215.94 108191 MCDONALD, TAYLOR J 4,069.10 1,949.64 2,119.46 117071 MCGRATH, SHARON A 2,104.07 1,008.14 1,095.93 107901 MCGUIRE, SARAH J 240.26 115.12 125.14 108106 MEEHAN, DARRELL D 5,682.28 2,722.58 2,959.70 118608 MEISSNER, JOHN R 1,696.03 812.64 883.39 118745 MERTH, JOHN K 186.27 89.24 97.03 108028 MESSENBRINK, CLARK J 13,823.77 5,529.52 8,294.25 107877 MEYER, TARA S 4,660.02 2,232.81 2,427.21 108115 MICKELSON, DANNA J 4,392.40 2,104.53 2,287.87 108192 MILLER, BRUCE L 4,692.98 2,248.59 2,444.39 125705 MINOR, DWAIN S 43.22 20.71 22.51 123191 MOORE, JULIAN K 84.73 40.60 44.13 120280 MYLES, SUSAN M 6,935.96 3,323.24 3,612.72 108029 NADEAU, SCOTT L 16,716.39 6,686.61 10,029.78 121457 NAGBE, TODD S 2,136.83 1,023.81 1,113.02 108120 NELSON, DWAYNE A 3,873.55 1,855.95 2,017.60 108002 NELSON, RICK A 6,957.92 3,333.78 3,624.14 108195 NELSON, WILLARD R 538.18 257.88 280.30 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 6 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108196 NORENBERG, SHARON K 1,921.81 920.84 1,000.97 124675 NOVY, JESSIE L 446.13 213.77 232.36 118830 NOWACKI, TAMMYMARIE J 266.06 127.48 138.58 108136 NYLAND, JEFFREY A 7,228.97 3,463.65 3,765.32 108137 OXONEK, ROBERT A 6,520.20 3,123.99 3,396.21 125098 OLEK, MICHELLE S 53.53 25.65 27.88 107914 OLSON, RYAN D 84.41 40.43 43.98 108031 OLSON, TERRANCE N 12,449.98 4,979.96 7,470.02 108131 PAGE, PATRICIA A 4,927.62 2,360.92 2,566.70 108032 PASTOR, STEPHEN M 15,024.63 6,009.84 9,014.79 108033 PEARSON, MONA J 15,684.11 6,273.66 9,410.45 108058 PEASLEY, TROY M 13,320.56 5,328.21 7,992.35 111319 PETERS, BRIAN P 14,498.21 5,799.30 8,698.91 107780 PETERSON, DAVID L 9,777.39 4,684.71 5,092.68 118252 PETERSON, MICHAEL A 13,022.59 5,209.03 7,813.56 108175 PFAN N, J EAN N I N E L 4,870.81 2,333.80 2,537.01 108153 PHILLIPS, AMY D 3,989.14 1,911.33 2,077.81 108035 POTTER, KIMBERLY A 13,234.23 5,293.69 7,940.54 107922 PREBLE, TANYA R 342.30 164.01 178.29 125302 PULLUM, DARNITA 25.19 12.07 13.12 108060 RASMUSSEN, PATRICIA A 2,444.75 1,171.38 1,273.37 108036 RATAJCZYK, JOHN D 13,623.88 5,449.55 8,174.33 108124 REI N KI NG, MARK W 6, 022.27 2, 885.46 3,136.81 107987 REMJESKE, SUSAN L 4,636.51 2,221.46 2,415.05 108009 REYNOLDS, MICHAEL J 16,963.39 6,785.35 10,178.04 108101 RICE, SUSAN J 4,992.74 2,392.17 2,600.57 108213 RIETSCHEL, JOANNE C 253.71 121.57 132.14 116123 RIMER, RICHARD J 140.01 67.06 72.95 118911 RISING, SHANNON M 9.49 4.55 4.94 120997 ROBINSON, LYNESHIA F 119.71 57.35 62.36 108037 ROBINSON, STUART D 15,923.49 6,369.39 9,554.10 122280 ROCKWELL, LESLIE S 584.65 280.10 304.55 108038 ROGNSTAD, CHRISTOPHER A 12,585.40 5,034.14 7,551.26 108200 ROSS, BONNIE J 921.82 441.70 480.12 108393 ROSS, JULIE R 1, 340.40 642.27 698.13 108039 ROTH, FRANK J 15,765.65 6,306.27 9,459.38 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 7 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 121788 RUED, JOHN P 6,205.58 2,973.31 3,232.27 123220 SCHLEUNING, VICKIE S 3,492.80 1,673.63 1,819.17 107763 SCHLOSSER, MICHAEL G 6,750.74 3,234.53 3,516.21 124676 SCHMIDT, CORY J 537.03 257.32 279.71 108201 SCHMIDT, MICHAEL A 2,772.22 1,328.27 1,443.95 108154 SCHOLL, EDWARD F 1,003.21 480.66 522.55 123193 SCHOLL, TODD E 120.32 57.65 62.67 117825 SCH U LTZ, CAROLINE M 298.96 143.26 155.70 108040 SCHULTZ, JAMES A 13,227.20 5,290.89 7,936.31 108102 SCHWANINGER, SHELLEY A 5,726.83 2,743.92 2,982.91 108216 SMART, REGGIE S 5,445.85 2,609.27 2,836.58 108214 SMITH, CHERYL L 232.62 111.44 121.18 123171 SNELL, STEPHANIE L 796.49 381.65 414.84 108088 SORBY, GENE 5,341.64 2,559.35 2,782.29 118607 SOUTHAVILAY, ANTHONY N 144.16 69.05 75.11 108176 SPAH, MARY J 5,841.17 2,798.70 3,042.47 108202 ST DRYDEN, BONNIE L 6,116.12 2,930.47 3,185.65 108217 STADT, KEITH A 6,163.35 2,953.08 3,210.27 108156 SWANSON, TERRI J 19.93 9.53 10.40 107947 SYSLO, VICTORIA T 347.94 166.70 181.24 116940 TEACHOUT, SHAREE L 190.26 91.16 99.10 111624 TOO H EY, PATRICK A 13, 327.15 5,330.86 7,996.29 122282 TORRES, ROBERT M 517.87 248.13 269.74 108041 TRAXLER, ROBERT R 13,364.63 5,345.85 8,018.78 108042 TROUT, JOSEPH P 12,229.78 4,891.89 7,337.89 108206 TRUESDALE, MICHAEL D 4,083.91 1,956.72 2,127.19 107954 ULMER DE RAMIREZ, NATALIE B 1,293.62 619.82 673.80 108001 VALKER, DAVID F 6,923.84 3,317.44 3,606.40 108043 VALLEAU, CHARLES D 15,394.14 6,157.67 9,236.47 121775 VANG, THAO 827.81 396.65 431.16 116060 VESEY, BRETT T 3,344.04 611.85 665.21 826.80 1,240.18 108125 VETTER, WILLIAM J 5,755.51 2,757.65 2,997.86 108100 WALL, KAREN E 6,322.97 3,029.60 3,293.37 107998 WARREN, RONALD A 8,431.06 4,039.61 4,391.45 123245 WEIS, MARTIN 86.81 41.60 45.21 114389 WERNER, MICHAEL C 944.81 452.72 492.09 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/25/2008 9:33:53 DBA By Employee Name DBA Detail History Report Page - 8 1/1/2007 - 12/31/2007 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108276 WESSMAN, PENNY L 124.95 59.87 65.08 108108 WHITING, JENNIFER K 4,636.51 2,221.46 2,415.05 121833 WHITTENBURG, JEREMY A 3,696.57 800.82 870.58 810.07 1,215.10 107996 WICK, KELLI K 10,093.34 4,836.07 5,257.27 108207 WILLIAMS, DAVID K 778.07 372.67 405.40 121838 WILLIAMS, MOLLY E 1,579.95 757.00 822.95 108123 WILLIAMS, STEVE J 5,764.51 2,761.96 3,002.55 107973 WILSON, KELLY M 837.46 401.24 436.22 107761 WOJCIK, NANCY J 10,296.27 4,933.24 5,363.03 108044 WONG, CARLOS A 10,681.86 4,272.74 6,409.12 120984 WORLEY, ANNA C 5,202.12 2,492.54 2,709.58 121840 XU, QIAN TING 224.96 107.77 117.19 121836 YARPHEL, SONAM T 1,647.30 789.12 858.18 122544 YELICH, MARK A 821.76 410.88 410.88 Report Totals 1,379,407.97 361,077.33 392,527.61 249,664.07 374,495.44 821.76 821.76 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 1 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 121415 AGNES, THOMAS J 9,345.96 4,485.77 4,860.19 108174 ANDERSON GOFF, JEAN L 4,734.63 2,272.48 2,462.15 123752 ANDERSON, BRENT 6,862.51 3,293.81 3,568.70 108215 ANDERSON, LYLE E 442.95 212.56 230.39 120651 ANDRADA, JOCELYN M 2,468.55 1,184.83 1,283.72 111801 ANDREWJESKI, STEVE 156.44 75.08 81.36 123169 BAKER, ANDREA D 2,081.11 998.88 1,082.23 107779 BALLANGER, BRUCE J 7,994.92 3,837.28 4,157.64 107794 BARTLETT, KOREEN C 1,987.05 953.74 1,033.31 107802 BECHTEL, AMANDA J 371.50 178.29 193.21 107764 BECHTHOLD, SCOTT F 23,514.85 9,405.99 14,108.86 107796 BECK, LAURA J 462.30 221.91 240.39 108010 BECKER, CORINNE D 17,936.49 7,174.58 10,761.91 120969 BEER, AMY L 25.87 12.42 13.45 108317 BELLM, WARNER T 930.81 446.78 484.03 122248 BELZ, LINDSEY D 154.24 74.03 80.21 108011 BENNER, KEVIN J 19,031.38 7,612.54 11,418.84 108068 BENTZEN, DOUGLAS A 7,057.46 3,387.36 3,670.10 108121 BENTZEN, JOHN D 3,345.43 1,605.61 1,739.82 108104 BERG, TODD P 6,431.22 3,086.80 3,344.42 107781 BERGELAND, JUDITH L 10,007.09 4,803.09 5,204.00 119581 BERGER, JILL L 5,376.42 2,580.47 2,795.95 118892 BERGLUND, LORA L 651.31 312.63 338.68 130452 BETZ, DEBRA K 286.41 137.48 148.93 113592 BLOMSTROM, TODD A 8,154.63 3,913.82 4,240.81 108402 BOEHLKE, NICHOLAS J 5,717.51 2,744.22 2,973.29 120832 BOERBOOM, AMY J 953.11 457.47 495.64 113694 BOGANEY, CORNELIUS L 15,528.58 7,453.27 8,075.31 108264 BOIE, REBBECCA A 5,970.59 2,865.70 3,104.89 108012 BOIE, THOMAS C 17,972.72 7,189.10 10,783.62 136882 BOOS, STEVEN J 114.25 54.84 59.41 108109 BOOTH, MARC E 6, 376.10 3, 060.34 3,315.76 129765 BOUTA, COLLEEN M 8,972.43 3,588.98 5,383.45 111017 BRENNA, JILL M 7,384.22 3,544.14 3,840.08 108161 BRINKMAN, ROBERT K 382.17 183.44 198.73 115629 BRUNELL, PATTY E 5,241.56 2,515.77 2,725.79 126641 BRYANT, NORMA G 492.84 236.57 256.27 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 2 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108129 BUBLITZ, THOMAS R 9,045.61 4,341.58 4,704.03 108127 BURDA, DANIEL J 6,201.31 2,976.44 3,224.87 108366 BURMEISTER, JAMIE R 371.24 178.20 193.04 107813 BURMEISTER, JUSTIN D 149.47 71.75 77.72 108065 BURNETTE, JAMES K 4,964.90 2,382.98 2,581.92 117037 BURNETTE, THOMAS L 3,250.78 1,560.23 1,690.55 108110 BUSHINGER, TRACY A 6,027.35 2,892.94 3,134.41 107814 CAHILL, STEVEN C 952.94 457.39 495.55 107815 CARLSON, JULIA M 332.92 159.80 173.12 108014 CARLSON, KEITH D 14,065.41 5,626.21 8,439.20 119629 CARTER, VIRGINIA L 5,038.23 2,418.20 2,620.03 120471 CARY, NANCY R 7,977.31 3,828.83 4,148.48 107994 CASTO, KAREN J 6,526.79 3,132.70 3,394.09 122913 CEGLA, KATHRYN M 238.07 114.25 123.82 108177 CHAUSSEE, TODD J 829.35 398.09 431.26 108105 CHRISTOPHER, DOUG W 6,042.83 2,900.38 3,142.45 108015 COLEMAN, GARY L 17,421.49 6,968.59 10,452.90 115988 COLEMAN, MICHAEL T 15,878.86 6,351.54 9,527.32 108071 COMMERS, KRISTI M 5,627.87 2,701.17 2,926.70 121834 CRASS, KATIE J 4,993.11 2,396.55 2,596.56 107997 CRASS, REBECCA S 5,513.48 2,646.31 2,867.17 107989 CROCKER, SCOTT D 7,951.11 3,816.30 4,134.81 131689 CULLEN, VICKI M 1,197.89 574.99 622.90 108139 DAHLBERG, CURTIS E 2,913.15 1,398.23 1,514.92 122099 DAM ROW, TAM RA J 209.62 100.60 109.02 131246 DEBACE, LINDA M 2,735.93 1,313.22 1,422.71 108047 DESTICHE, JAMES R 15,332.02 6,132.80 9,199.22 130456 DOUGLAS, DEAN J 4,203.48 2,017.66 2,185.82 108140 DUNN, LORI A 2,735.80 1,313.12 1,422.68 122735 EITEL, GARY 10,919.50 5,240.98 5,678.52 120829 EK, ROSE V 4,654.56 2,234.04 2,420.52 117408 ELLIS, KRISTI M 155.87 74.78 81.09 107773 ERICKSEN, JOEL D 7,994.92 3,837.28 4,157.64 122769 ERICKSON, ALAN G 4,707.02 2,259.21 2,447.81 108119 FIELDS, THOMAS P 6,102.88 2,929.24 3,173.64 122994 FINBERG, CHARLENE K 4,504.27 2,161.90 2,342.37 120881 FITZGIBBONS, CARMEN N 152.02 72.98 79.04 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 3 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108116 FLESHER, KATHY 7,994.92 3,837.28 4,157.64 108017 FLESLAND, GARETT S 16,894.58 6,757.82 10,136.76 107991 FOGAL, SUE A 5,490.87 2,635.40 2,855.47 136552 FRECHETTE, JANELLE A 311.75 149.64 162.11 122119 FRY, SARA A 14,639.98 5,855.99 8,783.99 120259 GABLER, RICHARD J 17,112.64 6,845.04 10,267.60 121835 GAGNON, KRISTEN M 4,996.55 2,398.20 2,598.35 107843 GANGL, ERIC L 1,370.38 657.79 712.59 108019 GANNON, TIMOTHY P 19,561.07 7,824.40 11,736.67 123439 GARRETT, LEVON 317.91 152.59 165.32 108075 GATLIN, LEE 19,664.57 7,865.73 11,798.84 120775 GEISSLER, WALTER A 3,870.10 1,857.50 2,012.60 122283 GIESEKE, DAWN L 1,420.36 681.74 738.62 118249 GILLIES, BARBARA J 5,187.28 2,489.74 2,697.54 108094 GILPIN, GARY F 8,528.40 4,093.38 4,435.02 107772 GLASOE, JAMES M 11,493.33 5,516.46 5,976.87 136822 GOVAN, CYNTHIA 15.92 7.64 8.28 122279 GREEN, CHRISITA K 937.74 450.07 487.67 122704 GRIFFIN, NANDIN E 15.67 7.51 8.16 108020 GRUENIG, TONY L 18,556.59 7,422.64 11,133.95 115976 GUTKNECHT, MYLES J 769.19 369.20 399.99 108279 GUTKNECHT, STAFFORD G 1,214.67 582.98 631.69 108112 HANSEN, LARRY N 2,417.27 1,160.11 1,257.16 108219 HANSON, DENISE M 5,356.75 2,571.07 2,785.68 120796 HANSON, JULIE L 5,182.32 2,487.34 2,694.98 108021 HANSSEN- ROBINSON, DEBORA A 6,690.19 3,211.14 3,479.05 108163 HARENZA, DAVID L 894.31 429.27 465.04 107774 HARLOW, JOHN W 9,667.81 4,640.21 5,027.60 107776 HARTFI EL, MARK D 9, 503.65 4, 561.50 4,942.15 107999 HARTWIG, PATRICIA P 11,046.36 5,301.94 5,744.42 108142 HEARD, TONYA R 435.48 209.01 226.47 108022 HEILMAN, ROBERT B 16,734.70 6,693.89 10,040.81 122306 HILGER, ALAN J 802.32 385.11 417.21 119619 HILGER, CLARA A 9,293.93 4,460.76 4,833.17 118830 HOFF, TAMMYMARIE J 287.02 137.77 149.25 108417 HOIEM, DONNA M 13.13 6.30 6.83 128965 HOLMGREN, EPHRAIM M 9,517.99 3,807.20 5,710.79 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 4 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108023 HOLMSTROM, DWAYNE M 15,494.90 6,197.97 9,296.93 107868 HOLUB, JEAN A 481.18 230.95 250.23 131615 HOVDA, REBECCA D 56.04 26.90 29.14 108144 HOXTELL, BETH A 2,775.32 1,332.05 1,443.27 131614 IVERSON, JOEL T 465.59 223.48 242.11 108030 JACKSON, TONYA M 14,906.61 5,962.63 8,943.98 107881 JANKOVICH, KIRSTEN E 1,309.91 628.71 681.20 107872 JARVIS, CHRISTOPHER S 2,481.74 1,191.19 1,290.55 108165 JENNRICH, GEORGE A 5,944.88 2,853.31 3,091.57 121659 JERZAK, DANIEL P 6,047.44 2,902.62 3,144.82 121086 JOHNSON, BRUCE A 10,268.50 4,928.62 5,339.88 130132 JOHNSON, ELLIOT H 44.68 21.45 23.23 126270 JOHNSON, LUCAS J 345.53 138.21 207.32 120257 JOHNSON, MYCHAL D 15,284.12 6,113.65 9,170.47 122285 JOHNSTON, HEIDI J 143.15 68.71 74.44 121837 JONES, LISA L 1,872.19 898.59 973.60 110086 JONES, SARA 353.28 169.57 183.71 130710 JONES, TIMOTHY M 3,238.61 1,554.54 1,684.07 108147 JORANGER, JAMES A 431.92 207.30 224.62 118001 JORDAN, ERIK R 1,168.91 561.06 607.85 117548 JORDET, DANIEL A 13,043.49 6,260.49 6,783.00 116320 KARLSEN, SHERRY D 2,994.35 1,437.19 1,557.16 108128 KARLSON, GARY P 6,029.98 2,894.20 3,135.78 108005 KARRIS, STEVEN A 2,483.19 993.28 1,489.91 108151 KASSERA, CARRIE L 3,345.62 1,605.82 1,739.80 120970 KING, MICHAEL A 3,343.10 1,604.52 1,738.58 130419 KING, MICHAEL R 234.51 112.57 121.94 108024 KNIGHT, M ELON EY S 14, 924.72 5,969.89 8,954.83 131613 KNODLE, KRISTOPHER B 623.63 299.34 324.29 107758 KNUTSON, SHARON L 8,212.08 3,941.57 4,270.51 108081 KO EG L, MATTHEW 6,972.47 3,346.60 3,625.87 108007 KONCAR, WILLIAM F 16,666.89 6,666.76 10,000.13 131616 KOTECKI, JASON D 1,164.54 558.98 605.56 107882 KROSCH, MEGHAN J 1,624.45 779.68 844.77 108003 LABATT, PEGGY J 15,507.85 6,203.12 9,304.73 107883 LABAU, KENNETH R 89.84 43.12 46.72 108148 LACHANCE, JOHN B 7,243.08 3,476.43 3,766.65 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 5 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108117 LACROSSE, SUSAN L 7,994.92 3,837.28 4,157.64 108150 LAROSE, ROBERT A 7,195.20 3,453.43 3,741.77 107983 LASMAN, KAY L 838.08 419.04 419.04 122477 LAWRENCE, STEVEN M 5,821.39 2,794.07 3,027.32 121839 LEE, TRACIE L 1,950.94 936.35 1,014.59 116824 LEONHARDT, THOMAS A 8,080.04 3,878.20 4,201.84 135115 LILLEHAUG, STEVEN L 2,185.11 1,048.86 1,136.25 108134 LOOMIS, JAMES E 7,159.80 3,436.44 3,723.36 118690 LORENTZ, STEVEN J 18,333.96 7,333.59 11,000.37 125085 MANGIMELI, CARIN A G 2,238.88 1,074.61 1,164.27 108190 MARKLOWITZ, SUSAN M 1,725.38 828.16 897.22 108132 MARSH, MICHAEL K 6,944.86 3,333.35 3,611.51 122787 MARTIN, BRANDY N 2,207.54 1,059.46 1,148.08 117070 MATTISON, DANIEL J 318.30 152.78 165.52 117069 MAY, KATHLEEN R 4,159.92 1,996.61 2,163.31 131730 MCCORMACK, JOHN K 3,349.36 1,607.68 1,741.68 107900 MCDONALD, DIANE M 383.33 184.00 199.33 108291 MCDONALD, JESSICA A 546.05 262.12 283.93 108191 MCDONALD, TAYLOR J 4,337.89 2,082.06 2,255.83 117071 MCGRATH, SHARON A 2,531.51 1,215.06 1,316.45 107901 MCGUIRE, SARAH J 617.83 296.54 321.29 108106 MEEHAN, DARRELL D 6,077.08 2,916.80 3,160.28 118608 MEISSNER, JOHN R 1,047.53 502.77 544.76 118745 MERTH, JOHN K 103.96 49.88 54.08 108028 MESSENBRINK, CLARK J 15,878.03 6,351.21 9,526.82 107877 MEYER, TARA S 5,618.87 2,696.89 2,921.98 108115 MICKELSON, DANNA J 4,839.97 2,323.07 2,516.90 108192 MILLER, BRUCE L 5,123.25 2,459.01 2,664.24 125705 MINOR, DWAIN S 162.02 77.74 84.28 123191 MOORE, JULIAN K 872.63 418.83 453.80 121777 MOUA, KOU 7,349.13 2,939.64 4,409.49 120280 MYLES, SUSAN M 752.42 360.92 391.50 108029 NADEAU, SCOTT L 6,099.61 2,439.84 3,659.77 121457 NAG BE, TODD S 4,962.30 761.05 824.62 1,350.65 2,025.98 108120 NELSON, DWAYNE A 4,817.44 2,312.26 2,505.18 108002 NELSON, RICK A 7,465.48 3,583.22 3,882.26 108195 NELSON, WILLARD R 708.07 339.86 368.21 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 6 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108302 NERIA, MARY A 579.03 277.94 301.09 128671 NGUYEN, MARIA V 4,856.00 2,330.86 2,525.14 108196 NORENBERG, SHARON K 2,150.54 1,032.22 1,118.32 124675 NOVY, J ESSI E L 4,199.69 2,015.79 2,183.90 108136 NYLAND, JEFFREY A 7,853.08 3,769.23 4,083.85 108401 NYSTROM, MATTHEW T 2,681.25 1,287.00 1,394.25 108137 OXONEK, ROBERT A 6,714.57 3,222.82 3,491.75 125098 OLEK, MICHELLE S 691.40 331.86 359.54 107913 OLSON, LINNEA 705.52 338.65 366.87 107914 OLSON, RYAN D 41.31 19.82 21.49 108031 OLSON, TERRANCE N 15,996.23 6,398.48 9,597.75 108131 PAGE, PATRICIA A 5,778.89 2,773.74 3,005.15 108032 PASTOR, STEPHEN M 17,588.84 7,035.55 10,553.29 108033 PEARSON, MONA J 17,339.76 6,935.89 10,403.87 108058 PEASLEY, TROY M 15,249.11 6,099.61 9,149.50 111319 PETERS, BRIAN P 17,387.29 6,954.91 10,432.38 107780 PETERSON, DAVID L 10,627.46 5,100.90 5,526.56 118252 PETERSON, MICHAEL A 16,449.65 6,579.86 9,869.79 108175 PFANN, JEANNINE L 5,356.75 2,571.07 2,785.68 108153 PHILLIPS, AMY D 4,456.47 2,138.96 2,317.51 128964 POGORELY, NATHAN J 4,984.85 2,392.75 2,592.10 108035 POTTER, KIMBERLY A 15,460.72 6,184.29 9,276.43 107922 PREBLE, TANYA R 554.40 266.09 288.31 125302 PULLUM, DARNITA 133.54 64.07 69.47 108060 RASMUSSEN, PATRICIAA 2,669.19 1,281.13 1,388.06 108036 RATAJCZYK, JOHN D 16,000.36 6,400.14 9,600.22 108124 REINKING, MARK W 6,285.97 3,017.08 3,268.89 107987 REMJESKE, SUSAN L 5,133.58 2,463.97 2,669.61 108009 REYNOLDS, MICHAEL J 19,362.32 7,744.92 11,617.40 108101 RICE, SUSAN J 5,356.75 2,571.07 2,785.68 108213 RI ETSCH EL, JOANNE C 82.00 39.34 42.66 108037 ROBINSON, STUART D 18,111.53 7,244.63 10,866.90 122280 ROCKWELL, LESLIE S 79.74 38.28 41.46 108038 ROGNSTAD, CHRISTOPHER A 13,952.49 5,580.97 8,371.52 107988 ROSENBAUM, MARIA L 4,698.77 2,255.39 2,443.38 108200 ROSS, BONNIE J 917.63 440.44 477.19 108393 ROSS, JULIE R 1, 591.47 763.90 827.57 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 7 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 108039 ROTH, FRANK J 17,707.78 7,083.10 10,624.68 121788 RUED, JOHN P 6,023.56 2,891.11 3,132.45 123220 SCHLEUNING, VICKIE S 10,234.08 4,912.04 5,322.04 107763 SCHLOSSER, MICHAEL G 7,243.08 3,476.43 3,766.65 124676 SCHMIDT, CORY J 1,856.76 891.17 965.59 108201 SCHMIDT, MICHAEL A 2,941.24 1,411.73 1,529.51 108154 SCHOLL, EDWARD F 944.69 453.41 491.28 123193 SCHOLL, TODD E 71.13 34.14 36.99 136823 SCHULT, ELIZABETH A 114.00 54.72 59.28 117825 SCH U LTZ, CAROLINE M 326.65 156.79 169.86 108040 SC H U LTZ, JAMES A 15, 219.28 6,087.73 9,131.55 108102 SCHWANINGER, SHELLEY A 6,385.82 3,064.98 3,320.84 108216 SMART, REGGIE S 6,470.04 3,105.43 3,364.61 108214 SMITH, CHERYL L 75.38 36.17 39.21 123171 SNELL, STEPHANIE L 2,564.54 1,230.91 1,333.63 108088 SORBY, GENE 5,825.33 2,795.96 3,029.37 108176 SPAH, MARY J 6, 909.89 3, 316.53 3,593.36 108202 ST DRYDEN, BONNIE L 5,372.88 2,578.75 2,794.13 108217 STADT, KEITH A 1,255.04 602.22 652.82 132859 STEFFEN, THOMAS R 2,458.50 1,180.08 1,278.42 129673 STOREY, LISA J 5,700.48 2,736.24 2,964.24 127998 SWETT, PAUL H 6,236.81 2,993.60 3,243.21 107947 SYSLO, VICTORIA T 480.53 230.67 249.86 111624 TOOHEY, PATRICK 14,130.26 5,652.13 8,478.13 122282 TORRES, ROBERT M 534.50 256.57 277.93 125100 TORRES, RYAN K 132.66 63.67 68.99 108041 TRAXLER, ROBERT R 15,210.80 6,084.32 9,126.48 108042 TROUT, JOSEPH P 13,819.04 5,527.61 8,291.43 108206 TRUESDALE, MICHAEL D 4,335.54 2,080.94 2,254.60 107954 ULMER DE RAMIREZ, NATALIE B 1,414.14 678.76 735.38 108001 VALKER, DAVID F 7,479.18 3,589.81 3,889.37 108043 VALLEAU, CHARLES D 18,479.00 7,391.59 11,087.41 121775 VANG, THAO 1,005.47 482.59 522.88 116060 VESEY, BRETT T 12,448.07 4,979.23 7,468.84 108125 VETTER, WILLIAM J 6,115.40 2,935.21 3,180.19 108100 WALL, KAREN E 7,198.22 3,454.96 3,743.26 107998 WARREN, RONALD A 9,045.63 4,341.59 4,704.04 R56DBA LOG20000 CITY OF BROOKLYN CENTER 3/19/2009 17:14:59 DBA By Employee Name DBA Detail History Report Page - 8 Check Dates 1/1/2008 - 12/31/2008 Work Dates - 1100 1110 1210 1120 1220 Address Name Employee Total *PERA -Cord PERA- Cord -ER *PERA- Police PERA- Pol -ER *PERA -DCP PERA - DCP -ER 123245 WEIS, MARTIN 621.89 298.49 323.40 114389 WERNER, MICHAEL C 1,324.40 635.70 688.70 108276 WESSMAN, PENNY L 42.83 20.56 22.27 108108 WHITING, JENNIFER K 4,974.09 2,387.40 2,586.69 121833 WHITTENBURG, JEREMY A 12,126.42 4,850.58 7,275.84 131612 WHITTENBURG, JOSHUA G 575.60 276.29 299.31 107996 WICK, KELLI K 11,046.36 5,301.94 5,744.42 121838 WILLIAMS, MOLLY E 1,421.43 682.24 739.19 122960 WILLIAMS, PARIS N 115.55 55.47 60.08 133265 WILLIAMS, ROBERT G 209.22 100.43 108.79 108123 WILLIAMS, STEVE J 6,483.29 3,111.80 3,371.49 107973 WILSON, KELLY M 1,087.00 521.74 565.26 107761 WOJ CI K, NANCY J 11, 046.36 5,301.94 5,744.42 120984 WORLEY, ANNA C 124.40 59.61 64.79 121840 XU, QIAN TING 46.51 22.32 24.19 122544 YELICH, MARK A 838.08 419.04 419.04 129766 ZABEL, BRANDON R 9,380.40 3,752.16 5,628.24 Report Totals 1,566,768.42 395,598.25 428,615.72 296,351.18 444,527.11 838.08 838.08 City of Brooklyn Center Retirement Activity December 31, 2008 Adjustment 12131/2007 12/31/2008 needed Cash 1 1 (47 Accounts receivable 734 645 (89) Net OPEB Obligation 0 (147 (147 Insurance payable 0 0 0 Unrestricted (1 (1 194 0 0 Interest & IGR (48 General government 21755 8.95% Public safety 151,167 62.19% Public works 22 9.41% Parks and recreation 31 12.76% Econ Dev 2 1.04% Business -type 13 5.65% Operating income /loss + other revenue 2437072 City of Brooklyn Center Twin Lakes Business Park Amended TIF Note Dated May 26, 2002 Beginning Interest Date Principal at 8.0% Payments Ending Balance 360 Day Yr Balance May 28, 2002 2 2 , 11 2aa3 8 00 June 12, 2002 $ 2 August 1, 2002 25 August 7, 2002 68 2 February 1, 2003 95 68 2409 August 1, 2003 95 120,396.70 2 February 1, 2004 94 120,396.78 2,358 August 1, 2004 94 111,115.92 2 February 1, 2005 93 103,219.97 2 February 28, 2005 7 2 August 1, 2005 92 126 2 February 1, 2006 91 126,072.89 2 August 1, 2006 90 126 2,220 February 1, 2007 88 111 2 August 1, 2007 87 134,942.16 2,151 February 1, 2008 86 134 2 August 1, 2008 84 140 2 Collections December 2007 138 @ 97.5% per agreement 134 Paid 94 Paid 40 Total 134, 942.17 Collections January 2008 - @ 97.5% per agreement - Paid - Paid Total - Collections May 2008 143 @ 97.5% per agreement 140,011.24 Paid 99,193.24 Paid 40, 818.00 Total 1407011.24 Certificate of Achievement For Excellence in Financial Reporting Detailed Listing of Comments and Suggestions for Improvement, Name of Unit: City of Brooklyn Center Fiscal Year of Report FY2007 Report # 2,833.00 102 - Introductory section Additional Comment: On page 2, it appears that the first paragraph was missing information, since it started with an incomplete sentence. 108 - Governmental fund financial statements Additional Comment: Pages 30-31 - The "Return Excess Tax Increment to County." Except for certain special situations involving demand bonds, only (1) the issuance of long -term debt and related premiums and discounts, (2) payments made from the proceeds of refunding bonds, (3) material sales of capital assets, (4) proceeds from insurance settlements, and (5) transfers may be reported in the other financing sources and uses category. [GASB-S3.4: 88; 2005 GAAFR, pages 47 -48] 118 - Statistical section Checklist Question: 18.14 Pages 130-131 - Refer to page 49. The amount of capital outlay used to calculate the ratio of total debt service expenditures to noncapital expenditures should be the same as the reconciling item for capital outlay in the reconciliation between the government -wide statement of activities and the statement of revenues, expenditures, and changes in fund balance. [GASB-S44: 12b; Q &A 9.11.5; 2005 GAAFR, page 3061 120 - New Pronouncements Additional Comment: The GASB has issued Statement No. 51, "Accounting and Financial Reporting for Intangible Assets." This statement establishes accounting and financial reporting requirements for intangible assets including easements, water rights, timber rights, patents, trademarks, and computer software. The requirements of this Statement are effective for financial statements for periods beginning after June 15, 2009. 120 - New Pronouncements Additional Comment: The GASB has issued Statement No. 50, "Pension. Disclosures." This statement more closely aligns the financial reporting requirements for pensions with those for other postemployment benefits. The requirements of the new statement become effective for fiscal periods beginning after June 15, 2007 except for the requirement for plans that use the aggregate actuarial cost method to present a schedule of funding progress using the entry age actuarial cost method which is effective for the actuarial valuations as of June 15, 2007. 120 - New Pronouncements Additional Comment: The GASB has issued Statement No. 45, "Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions," which provides guidance on all aspects of DPEB reporting by employers. The requirements of this statement are effective for fiscal periods beginning after December 15, 2007, for governments that were phase 2 for the implementation of SGAS 34 and after December 15, 2008, for governments that were phase 3 for the implementation of SGAS 34 120 - New Pronouncements Additional Comment: The GASB has issued Statement No. 49, "Accounting and Financial Reporting for Pollution R.emediation obligations," which provides guidance on how to calculate and report the costs and obligations associated with pollution cleanup efforts. The requirements of the new statement become effective for fiscal periods beginning after December 15, 2007. * * * * * * * * * * ** END OF COMMENTS FOR REPORT 92,833.001FY2007 * * * * * * * * * * **