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GAAP City Reporting Form-2008
I V Office of the State Auditor 6 : Cit Financial Reportin Form .......... z Cities Reportin in Accordance with Generall Accepted Accountin Principles (GAAP) Cit of: Brookl Center For the Year Ended December 31, 2008 Please complete this form per Minn. Stat. See. 6.74 and return it by June 30, 2009. 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, 2008. 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 and Support Services First Name Middle Name Last Name Title ( 763 ) 569-3345 d Phone Number Email Address Form Preparer: Daniel Jordet Director Of Fiscal and Support Services First Name Middle Name Last Name Title ( 763 ) 569-3345 d 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 55430-2199 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 y , Monta Karnowski, Radosevich & Co., P.A. Audit Firm Contact: James 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: 38,575 ❑ "Please check if the duties of clerk and treasurer are combined. Indicate date, if chan in status in 2008: For Further Information Contact: Government Information Division E-mail Financial Statements to: g aapcit y ( o I __,,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 SECTION I: REVENUES For the Year Ended Include all governmental funds, expendable trust funds and component units. Exclude enterprise funds. December 31, 2008 Amount TAXES (round to nearest dollar) 1 Property Taxes (include Tax forfeited Property) ............................................... ............................... 1 $ 11 2 Tax Increments (TIF) ........................................................................................ ............................... 2 $ 2 3 Franchise Taxes - (fee from private sector only) e.g. Cable TV ....................... ............................... 3 $ 643 4 Local Sales Taxes .............................................................................................. ............................... 4 $ - 5 Hotel /Motel Taxes ............................................................................................. ............................... 5 $ 619 6 Gambling Tax 6 $ - 7 Gravel Tax ......................................................................................................... ............................... 7 $ - 8 SPECIAL ASSESSMENTS (include delinquent charges) ............................... ............................... 8 $ 1 9 LICENSES AND PERMITS ............................................................................. ............................... 9 $ 643 INTERGOVERNMENTAL REVENUES FEDERAL - Community Development Block Grants (CDBG,SCDPG 10 include Entitlements CFDA # 14. 218,14. 219,14. 228) .............. ............................... 10 $ 22 12 - Transportation ................................................ ............................... 12 $ - 14 - Emergency Management Aid ................................................... ............................... 14 $ - 15 - Other Federal Grants ................................................................. ............................... 15 $ 10 16 STATE - Local Government Aid ( LGA) ....................................................... ............................... 16 $ 572 18 - Residential Market Value Credit .................................................... ............................... 18 $ 563 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 $ 701 25 - Disparity Reduction Aid (DRA) ............................... ............................... 25 $ - 29 - Other State Grants and Aids (police, fire) (payments in lieu of taxes) ........................ 29 $ 637 30 COUNTY - Highways 30 $ - 31 - Other County Grants ................................................................. ............................... 31 $ 158 32 LOCAL UNITS - IRRRB Grants ..................................................................... ............................... 32 $ - 33 - Other Local Units Grants ................................................... ............................... 33 $ 74 34 TOTAL INTERGOVERNMENTAL REVENUES (add lines 10 - 33) ................ ............................... 34 $ 2 CHARGES FOR SERVICES 35 General Government (include auto registration, filing fees) .............................. ............................... 35 $ 27 36 Police and Fire Contracts ................................................................................... ............................... 36 $ 17 37 Other Public Safety (include ambulance) ........................................................... ............................... 37 $ 25 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 $ 689 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 $ 761 47 FINES AND FORFEITS (35000) ...................................................................... ............................... 47 $ 302 MISCELLANEOUS REVENUES 48 Investment Earnings (checking, savings and investments) ................................ ............................... 48 $ 7339877 49 All Other Revenue contributions, restitution, WC Commission, sales of small equip, rent, (identify) reimbursements, forfeitures, hotel tax penalties, insurance reimbursements 49 $ 449 50 TOTAL REVENUES (should equal total on financial statement) ..................... ............................... 50 $ 22 OTHER FINANCING SOURCES 52 Borrowing - Bonds Issued (net proceeds) ...................................................... ............................... 52 $ 6 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 $ 420 57 Operating Transfers from Governmental Funds ................................................ ............................... 57 $ 1 58 TOTAL REVENUES AND OTHER FINANCING SOURCES ....................... ............................... 58 $ 31 -I - SECTION II: EXPENDITURES For the Year Ended Include all governmental funds, expendable trust funds and component units. Exclude enterprise funds (sewer, etc.). December 31, 2008 Amount GENERAL GOVERNMENT (round to nearest dollar) 1 Governing Board ........................................................................................... ............................... 1 $ 81 2 Administration and Finance (clerk /treasurer, deputy clerk, etc.) ................... ............................... 2 $ 828 3 Other General Government (elections, assessing, audit, legal, etc.) .............. ............................... 3 $ 2 4 General Government - Capital Outlay ............................................................ ............................... 4 $ 362 PUBLIC SAFETY 5 Police /Sheriff - Current Expenditures (include police relief, forfeiture fund) .............................. 5 $ 6 6 - Capital Outlay 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 $ 819 12 - Capital Outlay 12 $ - 13 Other Protection - Current Expenditures (include building inspection, flood control) ................. 13 $ 794 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 $ 314 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 $ 168 HOUSING AND ECONOMIC DEVELOPMENT 37 Housing and Urban Redevelopment - Current Expenditures ......................... ............................... 37 $ - 3 8 - Capital Outlay 38 $ - 39 Economic Development - Current Expenditures (include business loans) ..... ............................... 39 $ 7 40 - Capital Outlay ......................................................... ............................... 40 $ 45 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 $ 98 51 All Other - Current social services, central supplies, convention and tourism, civic events Expenditures (identify) 1 11 51 $ 1929740 52 - Capital Outlay (ONLY items not classified elsewhere) ................ ............................... 52 $ - 53 Capital Project Fund Outlay for Enterprise Funds (water, sewer, etc.) ........... ............................... 53 $ - TOTAL CURRENT EXPENDITURES Calculate (lines 1,2, 3,5,7,9,11,13,15,16,17,18,19,22 ,23,25,27,28,29,31,33,35,37,39, 541 41, 43, 45 49, 50, 51) ............................. ............................... 54 $ 23 TOTAL CAPITAL OUTLAY 55 Calculate (lines 4,6,8 ,10,12,14,20,21,24,26,30,32,34, 36,38,40,42,44,46,48,52,53).... 55 $ 4 DEBT SERVICE 56 Principal Payments on Bonds ......................................................................... ............................... 56 $ 2 57 Principal Payments on Other Long -term Debt and Short -term Debt ............. ............................... 57 $ 274 58 Interest and Fiscal Charges ............................................................................. ............................... 58 $ 1 TOTAL EXPENDITURES (should equal total on financial statement) 59 Calculate (Sum Lines 54 through 58) ................................... ............................... 59 $ 31 OTHER FINANCING USES 61 Principal Payments - Refunded Bond (payment to escrow agent) ................. ............................... 61 $ - 62 Other Financing Uses (Include Interfund Debt) ............................................. ............................... 62 $ - 63 Operating Transfers to Enterprise Funds and Internal Service Funds ............ ............................... 63 $ - 64 Operating Transfers to Governmental Funds ....................................... ............................... 64 $ 1 TOTAL EXPENDITURES AND OTHER FINANCING USES 65 Calculate (Sum Lines 59 through 64) .................................... ............................... 65 $ 33 -2- SECTION III: ENTERPRISE FUNDS - Water, Sewer, Refuse, Hospital, Nursing Home, 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, 2008 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 $ 253 $ 3 $ 1 $ 3 $ 1 2 OPERATING EXPENSES $ 301 $ 4 $ 1 $ 3 $ 1 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ ( 47 9 316) $ (439 $ 191 $ 256 $ 397 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 870 $ 34 $ 88 $ 72 $ 48 5 NON - OPERATING EXPENSES (interest, etc.) - 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 $ ( 46 9 446) $ (404 $ 280 $ 328 $ 446 ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) - 8 Federal Grants - 9 State Grants (include MV Credits) - 10 County Grants / Local Grants - 11 Operating Transfers In from Other Funds - 12 Operating Transfers Out to Other Funds $ - $ 235 - 13 Capital Outlay during the Year $ - $ - $ 727 $ 1 $ 856 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 $ 579 $ 611 $ 553 $ 763 -3 - SECTION III: ENTERPRISE FUNDS - Water, Sey - Include operations of all enterprise funds and rela Note: Do not include Liquor on this page. For the Year Ended December 31, 2008 INTERNAL SERVICE INTERNAL SERVICE INTERNAL SERVICE FUND FUND FUND Employee Retirement Employee Compensated SPECIFY FUND NAME: Recycling & Refuse Street Light Utility Central Garage Fund Absences SPECIFY ENTERPRISE DESCRIPTION: Sanitation Streets & Highways Other Other Other 1 OPERATING REVENUES $ 259 $ 250 $ 1 $ 71 $ 19 2 OPERATING EXPENSES $ 265 $ 182 $ 1 $ 314 $ 146 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ ( 6 9 209) $ 67 $ (195 $ (243 $ (126 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 103 $ 3 $ 206 $ 48 $ 25 5 NON - OPERATING EXPENSES (interest, etc.) - 6 NET INCOME (LOSS) - Before Transfers Calculate Lines 3 plus 4 minus 5 $ ( 6 9 106) $ 71 $ 11 $ (194 $ (101 ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) - 8 Federal Grants - 9 State Grants (include MV Credits) $ - $ - $ - $ 10 $ - 10 County Grants / Local Grants - 11 Operating Transfers In from Other Funds - 12 Operating Transfers Out to Other Funds $ - $ 50 - 13 Capital Outlay during the Year $ - $ 83 $ 792 - 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) $ - $ - $ 6319250 Liquor Store ENTERPRISE FUND - Operating Statement For the Year Ended December 31, 2008 SPECIFY FUND NAME: Amount 1 OPERATING REVENUES $ 5 2 - Cost of Sales $ 3 3 - Gross Profit $ 1 Calculate (Lines 1 minus 2) 4 OPERATING EXPENSES $ 1 5 OPERATING INCOME (LOSS) $ 365 6 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 39 7 NON - OPERATING EXPENSES (interest, etc.) $ - 8 NET INCOME (LOSS) - Before Transfers $ 405 Calculate (Lines 5 plus 6 minus 7) ADDITIONAL INFORMATION: 9 Taxes (exclude special assessments) $ - 10 Federal Grants $ - 11 State Grants (include MV Credits) $ - 12 County Grants / Local Grants $ - 13 Operating Transfers In from Other Funds $ - 14 Operating Transfers Out to Other Funds $ 135 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) $ 26,431 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, 2008 BEGINNING F THE I ISSUED DURING THE PAID DURING THE TYPE OF BONDS YEAR (a) YEAR (b) YEAR (c) END OF YEAR I General Obligation $ 3,875,000 $ - $ 600,000 $ 3,275,000 2 G.O. Tax Increment $ 17,255,000 $ 4,335,000 $ 1,030,000 $ 20,560,000 3 Revenue Tax Increment $ - $ - $ - 4 G.O. Special Assessment $ 4,280,000 $ 2,390,000 $ 980,000 $ 5,690,000 5 G.O. Revenue (G.O. backed) $ - $ - $ - 6 Revenue $ - $ - $ - 7 Other (MSAH, etc.) $ - $ - $ - 8 TOTAL BONDED DEBT $ 25,410,000 $ 6 $ 2 $ 29,525,000 $ 29,525,000 e un ing Bonds (included in debt 9 statement - lines 1 -7) $ 5,510,000 $ - $ 1,005,000 $ 4,505,000 OTHER LONG -TERM DEBT 10 Installment Purchase Contracts 11 Certificates of Indebtedness 12 Notes (PFA) 13 Other Long -term Debt 14 TOTAL OTHER LONG -TERM DEBT $ - $ - $ - $ _ OK $ _ F 57 SHORT -TERM DEBT $ - OK $ _ F 67 INTERFUND DEBT $ 792,488 1 $ 792,488 OK $ _ 17 Compensated Absences 1 18 Other Post - employment Benefits Liability $ 147,045 SECTION V: LIABILITIES, FUND BALANCE AND RETAINED EARNINGS For the Year Ended December 31, 2008 GOVERNMENTAL FUNDS - LIABILITIES Special Revenue Capital Projects General Fund Funds Debt Service Funds Funds Permanent Funds 19 TOTAL LIABILITIES $ 1,197,421 1 $ 11,906,783 1 $ 4,128,874 1 $ 695,307 1 $ - TOTAL ALL GOVERNMENTAL FUNDS TOTAL LIABILITIES 1 $ 17,928,385 OK $ 17,928,385 GOVERNMENTAL FUNDS - FUND EQUITY Special Revenue Capital Projects FUND BALANCE General Fund Funds Debt Service Funds Funds Permanent Funds 20 Reserved $ 21,995 $ 3,527,989 $ 5,187,263 $ 1,282,416 21 Unreserved - Designated $ 7,721,443 $ 10,391,989 $ - $ 4,985,988 22 Unreserved - Undesignated $ - $ 131,754 $ - $ (703,107) 23 TOTAL FUND EQUITY 7,743,438 14,051,732 15 5,187,263 5,565,297 1 OK Total Governmental Total Component FUND BALANCE Funds Units 24 Reserved $ 10,019,663 25 Unreserved - Designated $ 23,099,420 26 Unreserved - Undesignated $ (571,353) 27 TOTAL FUND EQUITY 32,547,730 - PROPRIETARY FUNDS - NET ASSETS ENTERPRISE INTERNAL PRIVATE TOTAL NET FUND BALANCE FUNDS SERVICE PURPOSE TRUST ASSETS TOTAL COMPONENT UNITS 28 Invested in Capital Assets $ 42,572,360 $ 3,755,185 $ 46,327,545 29 Restricted $ - $ - $ - 30 Unrestricted $ 10,685,559 $ 5,379,674 $ 16,065,233 31 TOTAL NET 53,257,919 9,134,859 - 62,392,778 - -5- SECTION VI: EMPLOYEE SALARY AND BENEFITS For the Year Ended December 31, 2008 GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 1 Number of Full -time Employees ............................................................................................... .._............................ 1 22.00 2 Number of Part -time Employees ............................................................................................... ............................... 2 6.00 3 Total Amount of Salaries/Wages Paid to General Government Employees ............................ ............................... 3 $ 1,490,082 4 Total Amount of Benefits for General Government Employees ..._......._......._......._......._......._.. ....._......._......._......._. 4 $ 373,161 POLICE /SHERIFF /CORRECTIONS DEPARTMENT 5 Number of Full -time Employees ............................................................................................... ............................... 5 65.00 6 Number of Part -time Employees ............................................................................................... ............................... 6 18.00 7 Total Amount of Salaries/Wages Paid to Department Employees ........................................... ............................... 7 $ 4,220,542 8 Total Amount of Benefits for Department Employees ............................................................. ............................... 8 $ 1,062,493 FIRE DEPARTMENT 9 Number of Full -time Employees ............................................................................................... ............................... 9 2.00 10 Number of Part -time Employees ............................................................................................... ............................... 10 40.00 11 Total Amount of Salaries/Wages Paid to Fire Department Employees .................................... ............................... 11 $ 373,074 12 Total Amount of Benefits for Fire Department Employees ...................................................... ............................... 12 $ 55,286 STREET /HIGHWAY/ROAD DEPARTMENT 13 Number of Full -time Employees ............................................................................................... ............................... 13 19.00 14 Number of Part -time Employees ............................................................................................... ............................... 14 7.00 15 Total Amount of Salaries/Wages Paid to Street Department Employees ................................. ............................... 15 $ 1,034,361 16 Total Amount of Benefits for Street Department Employees ................................................... ............................... 16 $ 278,534 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 19.00 34 Number of Part -time Employees ............................................................................................... ............................... 34 154.00 35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees .......... ............................... 35 $ 1,257,267 36 Total Amount of Benefits for Park and Recreation Department Employees ............................ ............................... 36 $ 294,366 ECONOMIC DEVELOPMENT 37 Number of Full -time Employees ............................................................................................... ............................... 37 2.00 38 Number of Part -time Employees ............................................................................................... ............................... 38 - 39 Total Amount of Salaries/Wages Paid to Economic Development Employees ....................... ............................... 39 $ 162,802 40 Total Amount of Benefits for Economic Development Employees ......................................... ............................... 40 $ 40,993 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 16.00 46 Number of Part -time Employees ............................................................................................... ............................... 46 1.00 47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees .............. ............................... 47 $ 444,706 48 Total Amount of Benefits for All Other Governmental Fund Employees ................................ ............................... 48 $ 129,044 TOTAL GOVERNMENTAL FUND EMPLOYEES 49 Number of Full -time Employees ............................................................................................... ............................... 49 145.00 50 Number of Part -time Employees ............................................................................................... ............................... 50 226.00 51 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees ........................ ............................... 51 $ 8,982,834 52 Total Amount of Benefits for All Governmental Fund Employees .......................................... ............................... 52 $ 2,233,877 ENTERPRISE FUND EMPLOYEES 53 Number of Full -time Employees ............................................................................................... ............................... 53 26.00 54 Number of Part -time Employees ............................................................................................... ............................... 54 88.00 55 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees .................................... ............................... 55 $ 1,767,455 56 Total Amount of Benefits for Enterprise Fund Employees ...................................................... ............................... 56 $ 433,490 POST - RETIREMENT BENEFITS 57 Number of Retired Employees Receiving Post - Retirement Benefits ....................................... ............................... 57 17 58 Total Amount of Post - Retirement Benefits Paid ...................................................................... ............................... 58 96,027 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.LC.A. -6- SECTION VII - SPECIAL DISTRICTS If you are member of a special district, please identify below: NAME OF DISTRICT TYPE OF DISTRICT GOVERNING BODIES OF ORGANIZATION I Shingle Creek Watershed District Watershed District Board of Directors West Mississippi Watershed District Watershed District Board of Directors 3 4 5 SECTION VIII - JOINT POWERS AGREEMENT If you participate in one or more joint powers agreement, please identify below: PARTICIPATING INCLUDED ORGANIZATION PURPOSE OF AGREEMENT GOVERNMENTAL UNITS IN REPORT veHeights, Lakeville, MapleGrove, MendotaHeights, MetropolitanAirportsCommission, Minnetonka, NewHope, NorthwestCommunityTelevision ,OakGrove, ❑ Yes I OGIS data processing services Orono, Plymouth, Ramsey, Richfield, Robbinsdale ,Rosemount,Shakopee,SouthSt. Paul, St. LouisPark ,WestSt.Paul,WhiteBearLake ❑ Yes 2 Fire Training Association fire training facility Blaine, Brooklyn Center, Fridley, Mounds View, Spring Lake Park Anoka, Blaine, Brooklyn Center, Brooklyn Park, Champlin, Circle Pines, Columbia Heights, Coon Rapids, Crystal, Dayton, Maple Grove, Minneapolis, ❑Yes 3 North Metro Mayors Association economic development and transportation Mounds View, New Brighton, New Hope, Oak Grove, Ramsey, Robbinsdale, Spring Lake Park Brooklyn Center, Brooklyn Park, Champlin, Corcoran, Crystal, Dayton, Golden Valley, Hanover, Hassan, Maple Grove, New Hope, Osseo, Plymouth, ❑Yes 4 North Suburban Mutual Aid police and fire fighting mutual assistance Robbinsdale, Rogers Brooklyn Center, Brooklyn Park, Champlin, Corcoran, Crystal, Dayton, Golden Valley, Hanover, Hassan, Maple Grove, New Hope, Osseo, Plymouth, ❑Yes 5 Northwest Hennepin Human Services Council social services enhancement Robbinsdale, Rogers Northwest Suburbs Cable Communications ❑Yes 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, Brooklyn Park, Crystal, Golden Valley,Maple Grove, New Hope, Osseo, Plymouth, Robbinsdale ❑ Yes $ Pets Under Police Security animal control Brooklyn Center, Maple Grove, 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 SECTION IX - COMPONENT UNITS December 31, 2008 ❑ Blended? Government Fund? NAME OF COMPONENT UNIT 1 ED ED Economic Development Authority 2 ED ED Housing and Redevelopment Authority 3 ❑ Yes ❑ Yes 4 ❑ Yes ❑ Yes 5 ❑ Yes ❑ Yes 6 ❑ Yes ❑ Yes 7 ❑ Yes ❑ Yes $ ❑ Yes ❑ Yes 9 ❑ Yes ❑ Yes 10 ❑Yes ❑Yes 1 1 ❑Yes ❑Yes 12 ❑Yes ❑Yes 13 ❑Yes ❑Yes 14 ❑Yes ❑Yes 15 ❑Yes ❑Yes 16 ❑Yes ❑Yes 17 ❑Yes ❑Yes 18 ❑Yes ❑Yes 19 ❑Yes ❑Yes 20 ❑Yes ❑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 2008 financial statement (i.e., natural disasters, major capital improvements, etc.). Uallottment of State aids in December 2008 interest rates significantly lower in 2008 issued $4,335,000 in TIF bonds May 1, 2008 issued $2,390,000 in GO Improvement Bonds December 15, 2008 implemented GASB Statement 45 - reduced prior year liability of $2,517,382 (estimated total amount to be paid through 2033 f for OPEB) to $147,045 in accordance with GASB 45 requirements Assets held for resale /Deferred revenue in fund statements now $11,805,629 vs. $6,785,629 in 2007 Prior period adjustments at government -wide level for change in accounting principle (GASB 45), corrections to land and lan improvements, correction to depreciation for land improvements Additional Comments (form, etc): Because no specific place designated for Internal Service Funds - were included on Enterprise Fund Tab SAFES Submit Form Page 1 of 1 SAFES Submit Form Form StatusForm List' ubmit Form, User MaintenanceLog out To submit a completed form, click the "Browse..." button. 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