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1976 - Comp. Annual Financial Report .. ":.;. ~ ,.."" FUND GENERAL UTILITIES OPERA 'rING HETROroloI'PAN I'JASTE CON'I'ROL C<).1}4!SSION Plu'tK CAPITAL lMPROVEHENT FEDF..P..AL REVF...\lt'E SH/L.TtTI'JG SPECIAL ASSF'..sS- HEN'T AND 1MPROV'ElOOIT DEBT SERVICE UTILITIES CONTINGENCY ~'J A '1'I'm INPROVEl>1ENT-73U; SEI..'ER IMPRO'J]}OO.J1'-73lS LIQUOR FUND TOTAL Clerk's Bal- ance Jan. 1, 10/76 Receipts 1976 CITY OF STA~ OF CASH Rf.CEIPTs, DISBtJRS]}4ENTS Sale of Investments $ 46,127.'78 $ 516,558.83 4,680.03 163,122.00 - (536.82) ,.,- 420 3" ~tJ, '. .. {) (1,045.00) 3,J+00.oO ( 72.40) 19,603..00 5,722.48 392.38 [$ 5.4,876.07] [$729,496.57J 16,234.04, 667' f')'?r., 6.6 ' " ......,... 14,934.86 45,?98.t~8 14,164.24 ..00 $100,000..00 1.2;3.45 50,0;39..06t _,-." [$46,566.59J [$763,363.58J[$100,000.OOJ 38,572.08 659,563..59 $140,014.74$2, 152,l}23. 74 $100,000.00 Transfers In $ 579.74 '$/:"7Q 741 L :; /.. ;.oj $579..74 Year Ended Disbursements $ 576,542.83 152,919.54 26,350.88 .00 18,261.83 ..00 [$774,075.08J 570,069.03 33,000..00 1.3,584.50 51,2.72..J{:; r- " . ., L$61J7,926.02J 61;1,6[;6.78 $2,083,657.88 SHORF.";~OOD BA.LANC!!;$ AND IJ.JVES'n-mNTS December 31, 19'76 Purchase of Investments $200,000.00 Transfers Out ex, . I 579.7'+ Clerk's Balance Dec. 31,t 1,976 ( $ 13,856.22) JJ+t882.49 ( 467.3J+) 2,355.00 1 2(.,r\. 7...., ~,..vOit ( 6.11L.86 .. Out s tancUJlg Orders Treasurer' s P31ance r' 31 -, ('76 ..lee. ,;L ;t ScheduJ.e 1 c'. \.)avmgs. Certificate of Deposit & Interest $ 1.,382.16 ($ 9,l.7lJ..06) $ ,..-~..,.,."..~ 1l.."S82.l/1 ( 467.34) 2,355.00 1,268.77 6.114.e6 [$ 10,20/7.56J + [$ 4.,382.16}:{$l1".,679.72] ]Jr, 270..l,1 27,733.74 .00 --.00 L$200,OOO.OO] [$579.74J L$ 42.,004.15J $200,fXXJ.OO $579.74 r .L 56,478.89 $108 ,,7,80.. 6~ ..O() -16,271.09 ,,~-..._.~, ...$ll,8gS.93 14,4'10.41 27,733.74 .00 .00 40,207.80 iJ:'C6 (1'01 (7 :::.1. .0/ ... J .. Clerk's Total Fund Balance .00 ($ 13,856.2~ 73,498..L;2 88.00 100, 000. CO 545,304..16 77,375.00 Clerk's bal. inc. savgs.. cW., 73 6 .1~l~1 $j'9f),265.58 8E,3eo. ( 467.3L 2,355.OC 1,356.77 6., 111;.. 659,574.57 105,108.7L. 56,478..89 ''''90''' 046 "l ':- .~. " . ...J..~) ( ) I~notes deficit -1- " CIrTY yFI rSJ'ICi.FtB1~;O()I) GE.\'EEAL FUND Decemb,er 31. 1976. Balance - .January 1, 1976 HECEIPTS: Property Taxes t'!achinery Aid Total Property Taxes Licenses, Permits and Feee;: Eusiness: Beer Cigarette Liquor Dock tJon-Business: Building Permit::; Well Permits Dog Licenses Horse Permits Total Licenses, Permits and Fees Court Fines Intergovernmental Revenue Federal Grants CETA and WIn Community Developnent and Block Grant State Grants Local L:rOvernment Aid Homestead Tax Aid Fiscal Disparities (recrd in J'an. '77) Subsidized Tree Disease Control Hennepin Count;y' Road Aid Total Intergovernrnental Revenue Departmental Fees and Service Charges General Government City Office Services Plats, Subdivisions Fees Bookkeeping Services-Liquor Store Total General Government Public \'{orks Contracted Services Space and Equipnental Rental (police) Reimbursed for gasoline (police) Total Streets -2- ~:201" 4J 8. 62 ~_ _ 61..68 250.00 168.00 ~, ,]00.00 7S.00 lC,J63.hO 8:29.00 1,502.00 ..., 440.00 11, 102. 2L, 13,1131.00 (30,531.19 42,777.48 3,690.07 +0~098.29 1, .10 2t197-50 2,Q6f;"LQ It370.17 It200.00 _~1I.!-J:3.3.A'1 $2041501. 26,727.4P 6,635- 16.1,380.27 6,299.qo 6,003. Schedule ;2 $ 46r127.78 GENERA~ FUND Receipts (contd.) S~'1itation Tree Removal-d:i.seased treef; Burning site fees Total S~Ditation Recreation MYRA - Hockey Rink Com~unity Services rr()nl~a Bay-beacb. f;):I)0I1Se Total ReercDtion Sa 1e of" 'Lal1d Contributions and Donations Park Donation Police Donation Total Contributions & Donations Reflmds and ReL~bursements Insurance Northern states Power d~n8ges Ref1ll1d on Equipnent Telephone charges Social Security Refund (Rice) Total Reflmd & Reimbursements Revenues Collected for Other Agencies State Building Permit Sur::.harge r.~etropoHtan ~~aste Control S}~C Cflarges P8jToll D€ductions Total Collected for Other Agencies Transferred from Savings Total Receipts and 'I'raJ::.sfers Total Balance, Receiptf3 and n ') 1 /1/7' ,'al.ance / ,. . () 9,397.78 Ij20.00. 2.700.00 " '!jf.' </"7 .1..1 "''.'''''';'-'1.c' .._:~?}1. 7~2 .00 ~1\1. 0.0 <354.07 H17.1.5 16[:;.71 1,.23 b.6l.60 1, ::CV;O ,I~C)OV 00 30,039.03 -':\- -- 9,rn7.7E 3 f 9(}6. 66 eel'''') / J,.,..... 6(,.00 1,676. 55,3g9. . )3.072.PP $ h6,127.7g "" f .t:r:p ,,~':l. ~;'"~1':.J)"". C-tF 5' r;{,./") l,c~/ ' (..-' -- .{ \-- f-- "",0' \._--\..,). '",) J. CITY OF SHOHIj;ivQJD December 31. 1()?6 GENEftAL FlmTI DISBUP..sD1ENTS C~neral C~vernment Mayor and Council Current Expense Publication of Ordinances & Proceedings - current expense Elections & Voters Hegistration Current Expense Financial AdTlinistration Clerk-Treasurer-Administrative Current Expense Assessor Current Expense Independent Auditing Legal Services Planning and Zoning Current Expense General Government Buildings Current E)..-pense Total General Government Public Safety Police Protection Current Expense (contract) Fire Protection Current Expense (Bal-Fed.Rev.Sh.) Protective Inspection Cltrrent Expense Ani.rna} Control Current E......"Pense Total Public Safet.;t Public \~orks Engineering Streets Current Expense Capital Outlay.Construction Capital Outla,y-Equipnent Snow and Ice Removal Current Expense Traffic Signs & Signals Current Expense Street Lighting Current Expense Equipnent ~1aintenance Current Expense Capital Outlay Public ~:orks Building Current Expense Capi.tal OUtlay - Improvements Total Public Works -4- 7,(,20.43 1,780..33 3,69(3.32 28,853.i:n 9,270.66 1,250.00 25,639.25 3,356.7l1 2,925.81 123,107.75 16,679.32 6,925.50 ~2, 9113. 50 26,599.51 26,352.79 26,230.49 350.00 9,617.46 2,911.42 2,500.63 24, 02l,. 43 3,085.84 2,876.2n .-1.. 3'~i:3.l0 Ei4,395.35 ]18,656. 125,886.95 Schedule 2 CITY OF SHOREHOOD December 31. 1976 DISB~~~S - contd. Sanitation Rubbish Pick-Up Current Expense storm Sel';ers and Drainc;,ge Current Expense Capital Outla~''"':EquiJXnent Weed Control Current F.xpense Tree Disease Control Current 'Expense Capita.l Outla;v- E:quipnent Total SEnitation Public Health Nursing Services T"t8cre5ltion Playgrounds and Parks Current Expense Capital Outla;\! - F,quipnent Beaches Cwrent :Expense Skating Rinks Current Expense Capital OutlaJ~ - Equipmerl"t Com~unity Services Total Recreation Debt Service Certificates of Indebtecmess Principal Interest Total Debt Service Insurance - (not allocated) Taxes 2U Proverty Unal1ocat~d C~pera1 ~nse City's Share of O.A.~:;.I. (3.S.) City's Share of P.E.R.A. Health Insurance Cost of S. S. Administration Total Unal10cated C'.eneral Expense 1L;.3.. 92 906.1;.0 273,,82 1,292..30 ,967.20 -r. . .E)71. 5~ 5,212.13 l:;9. 90 74f3.59 9,357.h5 2,1,2[;.05 9!30.00 10,000.00 l*. ,;270. iQ 4,792.56 5,357.4.9 7,028. ]Jj. 7.7l~ Reff;ittsmce.o;f Revy-!)ues Qol1~cted for OJ:.p.~r Af!en9~~s: Pa;yroll Deductions: NiImetonka State Bank (Fed. T8.."'<:e5) 12,149.60 Commissioner of Revenue (Stat~ Taxes) State Treasurer (P.E.R.A.) state Treastrrer (Soc. Security) United Fund Total Revenues Collected for Other 6,193.20 5,380.1.,2 5,633.21 1.0.00 5, 59,460. ;?,;216.00 18,7156.12 14,270.50 9,605.00 705.'133 17,185. 29,396. Schedule 2 CITY OF SHOHE'IOOD December )1. 197~ DISBlJ1~~ENENTS - contd. Other: Metropolitan Waste S.A.C. Charges state Treasurer Building Permit Control Commission Surcharges 'fotal Other A~iustment Transfer (1975 recd.pts) 'I'ransfer to ContingencJT Utilities Fund Transfer to Debt Service Levy 5495 Total 'fransferra1s Total Disburseluents Balance - December 31, 1976 - General rlwnd * Denotes Deficit {~ ..-' ,5g6.25 ') ()'":l /, ')Q ,....1" r("L.#... / 17,682.00 16. 67J..M -6- $ 30,622.51. 3h,356.~ Schedule 2 (1'1'7' h}" C".:.( .l':..> \.1 J .) +,,-. ',.>, ['" 13 '-i5f "21* y ,0 u..i".1 Scbecnilc ~~ December 31, C.TTY OF' f-)JIOm;,~Oo.D li)76 '""'" Current Operating Expense Capital Outlay: Equipment 901.72 New Construction 1,800.00 Purchase of Water Meters 1,417.22 Trunk C~rges - (Minnetow(a & Exce1sior)2,704.00 Share of Lift Station-Tonka Bay 5./4-06.16 Total Capital Outlay UTILITIES OPFIu\. TING FUND Balance - January 1, 1976 RECEIPTS: f~wer Connection Pe~TIits Registration fees Sewer Service Charges: Collected by City Collected by County (~)pecia1 Assess.) Contracted Services - Laketown Reimbursed - City of Minnetonka Se1,>,age Disposal Fees Hater: Connection Permits Sale of Meters Sale of i'later Connection Fees (4) Collected for City of Excelsior Collected for City of Minnetoru{a- 'I'runk Charges Adjustment Transfer: (1975) Escrow Deposited in Wrong account Total Receipts Total Balance and Receipts DISBURSE1'lENTS: Salaries - Field Clerical Share of Pensions & Health Insurance other Insurance Field Supplies Office Supplies . Contracted Repairs & Services Conferences and Schools Electricity - Lift Stations Intercity - Sewer Service Charges Purchase of Water - Other Cities Sales Tax - (Water) Refund Balance of Escrow Metropolitan Waste Control Com~issiorl Sewer Service Charges $ J+,6r.O.03 :;; 3,1~50.00 25.00 1 ')6 ')17 Q~ -,-". , .J . "..F 2,960.13 2,163.35 2,1..71.95 1,1325.00 180.00 1,345.00 6,363.64 1,800.00 720.00 13.~00.00 $1,63,122.00 $1~7.1 802.03 18,370.12 5,158.00 3,132.02 1,400.00 4,h37.12 1,288.64 1,902.')1 35.00 1+,380.48 18.00 4,7:)').54 199.37 9,651-,.02 55.889.82 618.4].;. 12,2~9.10 ""'1- yn:y .01" ~mOl1f11'IC:OD December >1. 197P 3cbedule " UTIT...ITIES OFER.ATl1JG FUN'i) - contd. Total Balance and Receipts p.67. E::02. 03 Total Disbursements L'22 ,21:.7 .54 l':ransferred to Savings 30,072.\X) Total DisbrW3crnents 2.!',d Transfer~; ";'ll:") 010.'-,1 Y:-,-)G~/.! .:: Balance - December 31, 1976 ~ 8B') VI . ... ".1 N* :t:'/ Summary of Blances Savings ... 1/1/76 $ 73,h9S.J~ ,1.98./.;2 Total ~~d Balance $ 881380.91 I -8- CITY OF SHOREHOOD ~~ember 31. 1976 ~OroLIT;\N \vAS'JJ!: COl'n:ROL F'UliD Balance - January 1, 1976 RECEIPT':> ; Property Taxes (Special Levies) Refund from Hetropolitan viaste Control Commission Total Receipts DISBURS>>l:EN"rs: Metropolitan Waste Control Connnission 1972 .... Deferred charges 1971 - Deferred charges Total Disbursements Balance - December 31, 1976 * Denotes Deficit $ 25,493.09 02''''' /)7 ;' l.j:';., 19, /365.88 6. J~,85 .00 -0_ / Schedule 2 [$ r') / "2. 1* .)""Q.0,..l $ 26,1.;20.36 r 1 t t i 26.~50.8e F L$ 467.31tJ* PARK CAPI';l'A;L 1.}1~Om{E1NT Fur'ill Balarlce - Janmary 1, 1976 RECEIPTS: Division Fees Total Receipts DISBlJRSDfENTS: None CITY OF SHO~JOOD December 31. 1976 $ 3,hO().OO .00 Balance ... December 31, 1976 * Denotes Deficit -l(}- Schedule :2 [$ 1,045.00J~ $ ~.400.00 <t. ') '".lr::r: 00 "" '-k..!)'. :t.. CITY OF SHOJ1EVJOOp December 31. 1776 F'EDf"JW.. ~.IIJU); SHA.~ING FUND BalE'....nce - January 1, 1976 RECEIPTS: United States Treasurer Federal Revenue Sharing Anti-Recession fUnds $ 19,220.00 38;3 .00 Total Receipts DISBURsm'lENTS: Ptt'Q1ic Safety - Road Striping Fire Protection - (One-Fourth of Contr:1ct) 363.20 5,168.00 I.:) . 60 Legal Publication Current Expense 5,574.80 Capital ExPenditures Equipnent - Parks and Recreation Equipnent - Public \~orks Eouipnent - Office E(luipment - Elections Improvements - Hun:i.cipal Garage Improvements - Water Street 928.10 3,81tD.95 I,OJ.0.03 339.50 2,006.91+ ~.561.5l Capital Outlay Total uisbrusements Balance - December 31, 1976 (Interest earned on SavD1gs - 1975) * Denotes Deficit -11- Schedule 2 [$ 72.40 J+:. Hi. 19,603.'-Q? 5,574. 12,687.03 $ 18,261.83 ~ ... .~ J I , $ 1,26,3,,77 88.00 $ 1,356.'77 CITY OF' SHOEI.E,liOOiJ gccqnber 31. 19'76 SPECIAL ASSESSJ'IEITJT AND IHPROv'1}lIT<1J:l', FlITJD E~a1anc e Januc.ry 1, 1976 11ECEIPTS: Collected by County iJ8V-Y }3666 'I'ot21 Receipts DISBUftSm.1ENTS: None Balance - Dec~mber 31, 1976 ,~ .:) 392.3 n ..,,, -..L,.:;.- $ ~, , 72;;; <l: .., 6,111;..86 I [3chedule 2 " () ') .J /#"" .00 CITY OF ~mOHEHOOD De9l.'~mber ;31. 1976 DEBT SERVICE Balance - January 1, 1976 RECEIPI'S: Special Assessments: Collected by County Collected by City $11.02 , .23 172.320.71 Total Receipts of Assessments Interest earned and deposited Adjustment Transfer - 1975 (Deposited in ~~ong account) Total Receipts Savings (net) Redemption of Certificates of Deposit [$lOO,OOO.OOJ Transfer from 731..3 - (Close fund) Total Receipts and Transfers Total Balance, Receipts and Transfers DISBURSE'1E!ITS: Sewer Easement Settlement Eefund EscrQvJ ... 69LS - ID RefLmd Specials - Court Order Other Charges - Specials Bond Retirement: Principal Interest and Service Charge $ 3,500.00 2,000.00 1,538.28 ?7.00 $300,000.00 26'" Ol;? 7l? .h... < / . . Purchase of Cel~ificates of Deposit Net Purchase of Certificates of Deposit [ 200,000.OOJ Total Disbursements Balance - December 31, 1976 Summary: Certificates of Deposit Savings Total Fund Bal&~ce - 12/31/76 -13- $575,209.91+ 2,bfJO.32 16. 67Lc.l-l/:. 7,115.28 Scheclu~e 2 , S 16,234.0L $594.,561..70 72,960.96 579.71J.. $66131105.40 $681+,339.41-;. 562,953.75 $570,069.03 100,000.00 $67,O,069,0i ~, 270.4]. $100,000.00 545,304.3-6 $659,574.57 CITY OF SHO~H;\,'JOOD December 31. 1976 UTILIT~S CONJ'TIJG~JGY FUND Balance - January 1, 1916 P.EGEIPTS : Sewer Equalization Charges AroesbUlJT Sewer Specials - 7 units Adjustment Transfer (.1975) ,Deposited in ~Tong acco~~t) DISBURSh"1EIITS: p l\lOne Deposit to Savings Balance - December 31, 1916 c . 0aVlngs Total Ftmd Balance - 12/31/76 -11+- <1> 1') "'1 < "c.' ..;:; "",( a,ceo 15.l~OO.OO $ 28,116,f3e 17.6G2,00 Schedule 2 1; 14,931+..86 45,798,[58 ,00 ~'3.000,OO $ 27,7'33,? 4 77.:)75.00 $105,108.7h CITY OF SHOIlJ'i::OOD December 31. 1976 "'tit> TEfl mPROVE"~>JT FUND Balance'" January 1, 1976 RECEIPTS: None DISBURSENEl;'I'S: Trt1I'J( Charges to Hinneto:nka Adjustment Transfer ... 1975 Utilities Haintenance (Deposited in wrong flJ..."1d) Total Disbursements Transfer to Debt Service to 0108,e li\U1d Bal~"1ce ... December 31, 1976 sw'~ IHPROVE'!MIT FUHD Balance - January 1, 1976 P.ECEIPTS: Savings Interest ~; h8,~lJ..$8 1,61A.16 'fotal Receipts Total Balance and Receipts DISBlJRSEMENTS Final Se\'Jer Construction and Road Restoration Total Disbursements $ 51,272.49 Balance... December 31, 1976 -15- $ FJl,.50 13.500.00 $13,5I.3h.50 C79 l' ? . .1;;, $50,039.04 Schedule 2 $ 14,16L;.21j. cx. . ) $ .00 '" .... 1,233.1,5 $ 51,272./;.9 $ 51,272.49 :1; .00 C, ...-l 'q- '.r r:J:; f.J....., 1 I'~J n I;p t.') r:J) C'- ,,... I 1'') Ii t:I:J t.....l ....1" iJ.J ',,!", 1'~1 I t:/:] !l \", rJ:; \'') 4-, 1:',l I r.t:.J H C""l . . . . . . i . II . 1 . /I ~"'J ...-l Q ...:;) i'... c.. I ...-;l iI 0- ...-l 1". t;/;J ~~ I ...~ II Q) r.... J:"'..l It.-, l"l t;,-:; ..... I ...:) lJ It., It..... 0 ...-l ...~ 1 ...~ fl ..... '.:1" &:"... r.t:J "'- N "':'1 I C'- /I 0:-.. "I"'-iO ....:r ~.... I c' If ::J -0 .. o. 1 .. II .. o. o. .. o. 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Ii n~ Ir-, II ,~, II H h... JJ r,_ il ,~ Ii .. II !.t.j lJ 0:-.. II II -1ft ii t......; n ""J II . if r.:;; Ii .,...; !i l~-J n "~ It I n o H i'... :! ...-, if 't. ii ~ H 'r-! II H * .. w ;C o f..:J Z H I,.:) Z H I- .cr..,...." tC!.FJ W.U'} 0..0 C..J .... ;- W C( 20 " " ..-1 .rt r..( !.:J . WI- 1-7.:: Z1.J.1 H 7": LW Zl- -<1:<r: ;....... !fJ If} I-! ...J c.r.: '(L L!JH >:: r-.:; ~Z <1: <r ...J -,. "'- C.:; !-( fJ) "w... i-! Q u1 ....... Cll- W :eLL.. f.:J a -<r I- I- I- c.c ~!.o(! 0... i.t.i ::c :- Schedule 4 CITY OF SHOREWOOD-LIQUOR FUND NOTES TO FINANCIAL STATEMEl'.1'fS DECEMBER 31, 1976 (UNAUDITED) NOTE 1 - Inventories Inventories and Cost of Sales presented in the accompanying financial statements have been cal- culated based upon estimated gross profit percents provided by the liquor store manager. Gross profit percents used in this calculation are: Category Percent Liquor Cordials Wine Beer Hisce11aneous 18% 25% 29% 21% 40% -;2..0- '.~'~ '--.' . 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LW :0: o !.:;) {.J Z I-ll,!; ..JZ 1-1-1 1-...1 01- CC11- o .cr CD ..J 00.. r..:;~ I HZ {.fJ W a..:> WW 0.. }f} \''l 0.. 1'. 0-. <::) '2- ~=".( ii+ -- A ul Z H ;- z ;::; {..:J CITY OF SHOREWOOD - MUNICIPAL LIQUOR STORE CLASSIFICATION OF DISBURSEMENTS - CONTINUED OPERATING EXPENSES BOTTENFIELD~ BECKY ANN COTTON ~ .JOYCE DAVrS~ PENELOPE FELCH/INGER, HARRY FEICHTINGER, HELEN HALSETH, THOMAS D. KAINZ, VERNON A. KARSTEN, ROSELlE A. LANGENFELD, JACK MANTHEI, G. HOWARD MARRON, RUSSELL R. OWEN, LAURA PACHTMAN, BARBARA PALMER, FRANK PLATTNER, DARLENE PRINKKILAI TOMAS SAFFERT, ESTHER SAVOIE, MARY A. THARALSONT ANDREW TILLMAHI GREGORY WEILAND, LEROY IRS, MINNETONKA STATE BANK - WITHHOLDING TAX COMMISSIONER OF REVENUE - WITHHOLDIN 6 TAX STATE TREASURER WISCONSIN LIFE INSURANCE OTHER OPERATING EXPENSES ARMOR LOCK & SAFE CO. BAKER, JACK E. BEVERAGE JOURNAL CARLSON STORE FIXTURE CO. CARVER COUNTY HERALD CERMAK SALES & SERVICE CITY OF SHOREWOOD CLARK, BILL (STANDARD OIL) COMMISSIONER OF REVENUE DEPT. OF PUBLIC SAFETY DRISKILl~S SUPER VALU EXCELSIOR POST OFFICE FALK PAPER AND SUPPLY FEICHTINGER, HARRY FRONTIER ELECTRIC GROSS INDUSTRIAL SERVICE HANCE HARDWARE HARRIS OFFICE EQUIPMENT CO. ROGER HENNESSY AGENCY, INC. INVENTORY SERVICES 1 INC. IVESl' ARTHUR JET QUICK PRINTING LA BATT BUSINESS MACHINES. INC. H. .J. lONG CO. 3M ALARM SERVICE MARRON,. RUSSEll -z ~{- t ,,-n~-!T'r:'-!~ ;t'-..,:.~_ 110.00 4.H.70 oOO.liO 10r2.;:2.0:2 630.40 593.25 5.,3?9..72 1r202.50 2729(,..6:2 71.2.19 71646.18 900.85 309.00 1,286.76 2r164.90 141.20 1.900.25 ~91.20 2,014.64 92.50 11:263.65 5,.731..80 1,$01.~jO 7.351.87 21921.00 433.25 282.61 10.00 877.33 20.00 213.50 2,966.40 t::.,. 7.j ;,J oJ .. .l. 25.503.32 5.00 80.S1 221.00 719.$6 205.80 63.00 223.60 2.5$ 1t.L90 {):-771..~~O 300.00 75.00 99.50 6 :2 . ~j 11 2r7G4.10 17225.00 454.51 Schedule ...2 $ 58,289.30 LI'\ l:"'-..{ 1 ~.I:J II 1'" I j".. II >1> . I .' II rl 0- J '...:) 11 ::1 ,,.. I 1.-, Jl 'D ~~ I "':) II (l) .c ., f .. 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W \- wet: ~ ~o...Zo.. c.c: cr:c.c:..JW ..J:t:H:=J AO WWLtl~ cr: 0 ~ Z\- ::>3\- W ~f..J~ ::::,1f; AO Z' Z Z..J ~ ~a..Jww ?cr: O~~O< ~cr: cr: ..JZ Z 0:::: f..JZWHI-l W <t · a z a:: If; W H Aa H trJ H A\- r:r:: :r: ~'I- u::::aOWCO..J..JH I- ~~UH~I-a Z~ ~Hal- ~I- f..J..Jc.c:ZH \-m..J W · H \- A'eJ: Z Z Z'<J: =., H W I-l a:: W I-l =., '(:1: o...~ ::::..J~\-I-a::t'.!::::a:t: a::a~l-o...:r:ZAc.c: XHQ cr:::::WWLtlAO \- ~z \-~Z . W ..J U o(r ..J 0 a I- I- I- If; A 0... H >- ~ H .. (.) Q If; \- <J: u. Z If;!f; ., =., Z z a If! cr: I- I ,11) Z ~o...<J:oo...cr:wcr:~w..J~aaO:3o...~ wm;CH Z<J:~WHO..JW33..J AU3W UZ~cr:<J: HWWWf..JUW:r::r::r:HQ wz~ O<<WI-l" r-' ZZZ H 1:)r-. r-1--W to Z et:. ~ Z Z.-l Z...J W ~ZZZZcr:wcr:cr:cr:Z~>~OZZHcr:..Jcr:..J..J c.c: H HH ::::r..:; '(r 000', O>-:C:::: 0 3' W I-l '(1: H'<! W:t:~EEzzzzzao...cr:cr:WWl-\-::>::>33> 0... a It;:' '.r, I ,....,1 . i "::' ! 'I- "0. \"'( If; I- Z W E W If} a:: :::: t:.CJ (1'; H A -l <t 1- a I- CITY OF SHOR.ti."deX)I) STAm,ffi,lIJ'l' OF' OHDEf~ ISSUJID December 31. 1976 PERSONAL SEl}VICES Abresch, Craig Boyer, Robert Chanin, Irene T. Chanin, r,1arcie Comer, Dorothy M. DreblO"\ll, Paul Erickson, Carol Frazier, Steve Frazier, Todd Haugen, Jan Helgeson, Harriet E. Huntington, r.1onty Huttner, Jack Internal Revenue - jllj:irmetonka state Bank JorJl1son, Dennis D. Keeler, Dianne Keeler, ~'iilliam C. Kelly and Larson K eunelly, Sandra L. Naegele, Robert O. Jr. Niccum, Douglas D. Orr-Schelen~1ayeron Paulson, Lee A. Quaas, Robert J. Randall, Daniel J. Rice, Shirley J. Ristow, Dana Salt, Wallace Severson, r.1ike Smith, Doug Stacken, Grace State Commissioner of Revenue, Fuel Tax state Commissioner of Revenue, viithholding Tax State Commissioner of Taxation, Water Sales Tax State Treasurer, Building Permits State Treasurer, Certification Fees state 'f.reasurer, P.E.R.A. State Treasurer, Social Security State Division, Boiler Inspection State Motor Vehicle Department Studer, Jerome W. Wiltsey, Elsa I. ~'pON JUDGES: Adams, Norris C. Beuiek, Charlotte Boote, Hazel $ 37.5.50 78.75 1,U7.75 67.28 1,732.32 242.00 59.80 600.00 67.28 420.00 7,2130.00 160.00 420.00 12,149.60 9,761.~},2 29.00 420.00 25,639.25 6,018.00 420.00 9,880.09 26,624.01 54.05 12,126.. 77 10,786.07 7,200.64 886.65 12,273.25 29.90 820.85 273.00 258.97 6,193.20 199.037 1,3LI-3.29 10.00 1l,305.20 11,266.42 8.00 3.25 18,704.07 13 , 520.00 19.50 15..00 22.00 SchedqJ.-e 5 .. STJ\TEl-lENI OF ORDF~ >.-ISSUED m\l~~CTION ~ - contd. Bjur, Carolyn Brecke, Susan C. Cabalka, Betty Capka, Cy Christensen, Dorothy M. Cranbrook, Carole Cross, John Doheny, Marlene Dreblow, Pat Duda, Jeanne Engstran, Erna Erickson, Nancy Evans, Barbara A. Faaberg, Lorraine E. Goodman, Eleanor Graham, Jud;y Hannum, Patricia M. Heiland, Jane Heim, Dorothy E. Hermann, Joanne Hoops, E;lvera Horgan, Vera E. Jacobson, Joan E. Jc,uneston, Carol Jordan, Dona M. Kimball, Barbara A. Laing, JoAnn Lamberton, 'Hyrna Larson, Nancy Latterner, Dianna Laven, Jeannette Lukens, Margaret w. Me DougaJ.l, Holly Meldahl, Ann Messick, Mary Hart Miller, Roseanne L. Paulson, ?-1yrtle Peterson, Nancj' Rehaume, Betty Ringsrud, Marguerite Rode, Birginia Schlasinger, Letitia P. Schmidt, Nancy Schmid, R. Conrad Sjoberg, }1ary Ellen Skjervold, June E. Smith, Yolanda Suddendorf, Kathleen A. Svenson, Clitheroe L. Thibault, Barbara Troendle, Judy Voxmek, Alice L. Hhitesell, Habel Winters, Clara -drede, Alice 8.00 77 . L~O 16.50 11.00 54.00 16.50 19.50 5.50 27.00 16.50 58.00 26.00 11.00 8.00 16.50 11.00 27.00 11.00 40.50 88.20 16.50 53.00 58.00 61.65 16.50 8.00 5.50 19.50 27.00 58.00 5c~.00 20.00 19.50 16.50 27.00 8.00 11.00 17.00 75.60 53.50 20.00 64.05 62.00 1,.00 16.50 77.40 27.00 15~OO 15.00 53.00 37.00 35.50 27.00 19.50 61.00 Sch~dule 5 CITY OF SHOF~~OOD STATEMENT OF ORDERS ISSUED December 31. 1976 OTHER SERVICES Action Reddy Rents Association of Metropolitan Municipalities Bloomington Rental Center Breckheimer, John Buergel, Mrs. J. D. Center for Study of I~cal C~vernment Chapin Publishing Company Clean Sweep Comer, Dorothy M. Cove rite Crosstown Sanitation D. J.ts Excavating Deephaven, C;ity of Director of Finance Duda, Jack Excelsior Covenant Church ~celsior, City of (Water) Excelsior, City of (Fire Contract) Excelsior, City of (Open House) Excelsior, City of (Professional Services: Bather, Ringrose, Wolsfeld) F & M Sales and Service Family Tree Service Frazier, Steve Haney Brothers and Tom Murphy Haugen, Jan (Mileage) Hendrickson, Jack Hennepin County Finance Department Hennessy, Roger Agency, Inc. Holasek, vlard Hostetler, leRoy International Institute of Municipal Clerks K &W Tree Service Keru'lellY, Sandra Lake Minnetonka Conservation District Latterner Excavating League of Minnesota Municipalities League of Minnesota Cities Leef Brothers Long, M. J. Mahoney, Home Services, Inc. Maverick Ptw1ishing McKinney, Harold Metropolitan Animal Patrol Metropolitan Waste Control Commission Metropolitan Waste Control Commission Metropolitan Waste Control Commission Minnegasco Municipal Finance Officers Association Minnesota Clerks and Finance Officers Assn. $ 108.50 404.00 52.00 252.00 71.12 90.00 63.00 170.10 11. 7 L~ 75.00 15.00 3,986.00 18.00 70.66 40.00 20.00 3,950.4.0 20,674.00 13.50 375.00 12.50 2,354.75 311.55 75.00 393.26 150.00 9, 748.?;J 11,052..50 50.00 201.50 20.00 5,538.00 11.75 3,695.00 1,412.00 137.00 674.00 146.16 1,250.00 1,150.00 313.98 103.50 2,575.25 75,755.70 29,277.95 6,4$5.00 654.01 10.00 10.00 Schedule 5 r STATEMENT OF OI-WERS ISSU}i;D R~R SERVICES - contd. Minnetonka Community Services Hinnesota State Council for the Handicapped Minnetonka, City of Minnetonka, City of (Water Extension, Swnbos) Minnetonka State Bank Minnewashta Congregational Church Hound, City of 1 rdl" Ken .Jo en ra Sec lon erican \\Iater' Works Association North Star Concrete Northern States Po\':er Northwestern Bell Telephone Okerman &: Susee - Trust Account Our Saviour's Lutheran Church Prospect Drilling and Sawing Randall, Neil ...,,, I ) Rice, Shirley J. V.~UIl.i.<4.\"'<',t. Satellite Industries Shorewood Tree Service South Lake Minnetonka Public Safety Dept. fl II " " II II SUburban Public Health Nursing Service Studer, Tony Sun Newspaper Todd's Tree Service Tonka Bay, City of Tonka Bay, City of (Svc. Conn. Birch Bluff Rd. Tonka Printing Transport Clearings Twin City Striping Village Sanitation United t\'ay Ulri~ersity of Minnesota Wehrman, Chapman Associates Wisconsin Life Insurance Company Zdrazil Trucking Schedule 5 950.00 5.00 2,135.31 90L..00 3.91 2U.oo 1,173.32 6 .02 25.00 1,320.63 8,525.98 1,736.12 23.55 20.00 160.00 385.00 317.7'3 11623.13 Ll7 r ~J,?' ~ t;Ct ~ 122,798.25 ..... 66.00 ..... 2,216.00 315.00 r8~~~~:~b 579.13 5,4.51+..54 1,612.27 9.90 613.20 213.00 40.00 47.00 260.80 8,529.16 760.00 $ " CITY OF SHOREWOOD S':tA~NT OF ORDERS ISSUED De~~ber 31, 1976 ~TERW9 AND SUPPLIES Abel Heating A1b ins on Aldritt Athletic Goods All Steel Products Anderson, Earl F. & Associates Area Wide Service Armour Lock and Safe Company ASCO Power Brake Astleford Equipnent Company, Inc. B and B Seat Cover Bacon Drug Salt, Wallace C. (Reimburse Sam Bloom Iron) Addo-X Sales, Inc. Banks Bituminous Roadways Brad Regan Tire Breckheimer, John Bryan Rock Products, Inc. Bury and Carlson Business Furniture, Incorporated Cargill, Incorporated Carver County Auto Body Chaska Auto Parts, Incorporated Christensen, Paul W. Cook Paint and V,-1rnish Crown Auto Stores Cunningham Electric Curtis r~oll Davies vIe-tel' Equipnent Diversified Piping, Incorporated Donnell Company Driskills Super Valu ~mo Business Systems Electric Motor Repair KUiott Business t1achines, Incorporated Excelsior Farm and Garden Excelsior Postmaster Fairmount Fire Control West Foremost Business Machines, Incorporated Fossler, Stephen ComPanY Foto Mark, Inc. Fransdel, ~Yayne G and F Distributing Company G. L. Contracting General Industrial Supply General Tractor and Equipment COffiPfu,'\\l Gils' Tire and Auto Supply Graco, Incorporated Grainger, \11. ~'l. Grant Battery Sales G. T. C. Auto Supplies (\ $ 15.60 35.75 107.65 217.32 990.43 1'2.20 254.78 68.29 1,356.81 116.50 10.39 39.20 40.90 6740C!7 200.00 278.12 132.01 18.$6 31.25 8.40 1, 258.3l~ 87.22 32.37 68.00 3.00 7.92 191.20 925.31 47.70 434.69 81.00 160.50 76.46 71.41 58.60 10.38 1,725..99 1,066.71 41.00 27.00 55.85 1,007.00 20.19 71.00 1,400.00 59.97 40.00 4.56 5.30 198.27 156.77 5.75 Schedule ...5 " S1'A~ENT OF O~S I~SUED ~TElnAI.S ~ S~PLIES - contd. Great Plains Gas Greentree Engraving Hance Hardware Haugen, Jan Healy-Ruff Heiland Automotive Helgeson, Harriet (Postag€; Reimbursement) Hennepin Stationers Holden, H. A., Incorporated Hopkins Firestone store Hunsinger, E. J. Inter-City Oil Interstate Diesel, Incorporated Itasca Equipnent Company Jeffco Polier System Jim' s Repair Johnson, William P. Electric Jordan Ford Jude Candy and Tobacco Kerber, Ray Y,.raemer's Kuhn Electric L. Z. Company, Incorporated LaBatt Business I>1achines Lamperts Long Lake Engine Rebuilders Long Lake Tractor Louisville Landfill Lyman Lumber H and H Auto Body Rebuilders Mattson, Ed Mayview.Radio Midwest Asphalt Nidwest Motor and Equipnent Mid\'lest Sales and Service Millel-Davis r1iller Pm/er Equipnent Ninnetonka Glass Compan~r Minnesota fire Extinguisher Moore Sign Com~1Y Mueller, vlilliam N<:3tional Chemsearch !'Jorthland Electrical Supply Company Northwood Gas Olsen Chain and Cable Olson, Charles and Sons Oxford Chem icals Paper-Calmenson and Company Peterson, Elmer J. Company Pioneer Rim and ltlheel Plj1'lOod Minnesota Pow€;r Brake Equipnent Power Process 11.18 37.00 f569.83 4.52 122.50 21h.65 2.13 5.05 60. [\4 57.02 21.25 2,614.34 20.00 221}. 50 56.80 991'3.95 36.03 37.34 31.68 80.00 544.65 81.24 106.00 170.00 700.01 1,172.40 52$.65 12.00 96.90 1+99.23 79.53 34.20 3,1,.84.56 122.12 219.82 MO.33 226.78 2.50 65.75 110.00 2,186.68 255.19 806.23 713.14 39.75 77.18 693.01 233.02 99.00 24.00 104.35 277.18 150.26 Schedule 5 .. ~TAT.F1'1ENT OF ORDEP",S. ,ISSu7;Q Y.L~ TEIUALS AND SUPPLIES - contd. Plaza Hardware Quaas, Hobert J. (Reimburse for Clothj_"1g) Randall's Service Station Reese/Rova Associates Rich-Lynn Corporation River Ttlarren Road Machinery Root-o-Matic St. Regis Paper Company Salt, Wallace C. Savage Tire Service Sears, Roebuck Company Segler, Kenneth Seven-Hi Sports Shop Shorewood Oil Burner Service Stodola 1>!ell Company Studer, Jerome Suburban Plumbing Supply Sullivan Septic Tank Texaco, Incorporated Thomas Company TIlree M Business Products, Incorporated Tonka Auto and Body Supply 1\Jin Supply Company Vale 'fYpe\r.riter Company Victoria Repair Shop Vine Hill Oil Company Waldor Pump and Fkluipment \.Jarners IndustriB.l Supply Warning Lites, Incorporated Water Products Company Wendell's 1rJesco White Mobilift of Mi~"1esota, Incorporated viiI tsey, Elsa Wite Auto Radiator Ziegler, Incorporated $ 856.71 34.06 7.50 18.92 ;:6.1+9 2 404. 53 ;2 143.79 245.00 hO.53 6.73 16.00 57.65 60.00 11.99 296.13 38S.45 98.28 348.68 60.00 1.04 114.92 71~.4-:"'. 512.20 206.00 32.50 83.25 9,341.61 341.23 232.89 23.50 1+86.91 8.00 165.07 106.lt.6 39.1.5 161.00 362.83 Schedule ~ .., CITY OF SHO~JOOp STA'l':&~NT OF ORDEr1? ISSU't;D Deceqber 31. 1976 GElJERAL FUND CAPITAL OU~Y: Abel Heating Banlw CPJ1-tex Industries Champlin, City of Curtis Noll Freidheim Company General Industrial Supply Grainger, ly. ~~. Hardrives Ha.;yuen-f..1urphy Koehnen, Harlan, Bldg. LaBatt Business Machines Lamperts Hayvie\'l Radio Midwest Motor and }-.:quipnent Miller Power Minnesota Fire Incorporated Murfin, Horace G. and Jerry Hess,his Attorney Pmver Process Road Machinery Roll Tank Salt, Wallace (P~L~bursement for purchase fran Bryant Air ConcLi. tioning) Suburban Plumbing Supply Three M Business Products Sales, IncoI~orated Tri COtmty Surfacing Uniforms, Unlimited. Wiltsey, Elsa 2ahl F..quipnent Zeco Total DEBT RETIREMENT (General Fund) Minnetonka State Bank Disbursed to Savings Adjustment Transfers Total Disbursements (Funds -00166) i . :;; 580.00 399.95 198..00 250.00 198.90 104.20 931.51 131.22 12,Lt26.58 1+50.00 849.45 283.. 50 g9.90 2,64.8.95 885.00 598.00 558.10 350.00 1,4J.7.22 2,170.00 389.6ll- 231.79 100.74 610.08 17,076.32 131.60 32.86 lf50.87 2,052.00 Schedule 5 $695,376.14 14,270.50 30,072.00. 34,356.4~ $774, 075. O~ .. .' CITY OF SHORm100D STA'I'f}!ENT 01" OHfJE~}S .ISSUED December )1.1916 OTHER FUNDS CAPIT1~L Ot..:"l:1AY (Sevier and lvater Construction) Hardrives, Incorporated (Fj.nal 731..S) McCrossan, C. S., Incorporated (Final 69IS) Hinnetonka, City of (Trmlk 73UJ) Rush, Nancy, Donald Rush and Charles Zimmerman- easements Total Q'lJIER ~ Fa~rfield, Robert H. (assessment reduction) Hennepin COurity ~inance Division Total DE;lT RE'fI~ American National J3an]{ National City Bank Northwestern National ~~( of Minneapolis Total Disburse~ to Savings Tunsfer Adjustment Total Disbursements - (Funds - 18454) $ 51,272.49 2,000.00 8tH 50 ).500.00 $ 56,856.99 $ 1,51~:~ $ 1,615.28 $ 9,155.35 36,958.00 516.840,40' $562,953.75 Schedule '5 $621 426.02 , 33.000.00 13 500.00 '. $667. 9~A:.Pl j-,' ilJ rl '"' -' u Q) .c; " U) A- " (:) o ~) ~ o ::r; t,-, '. <. >--'-'f ~) :>-< E-< H " ~' 5 .... .rl ,,c ~-, t'- ~"'" CUrl +'<'1 (,) +>N ::lrl C ~ 'rl '-0 t~ "d0' 'rl rl &! ~'l (;, Q) ~ U ID +> .a <I) 11 H 4-; o ~ <I) e (l) +> m +) {f) ~ 'rl -.() "d t~ Q) (),. ;:Jrl u; ;j') 1-1 -.() ODt'- C0' . rl r-i "d ~rl +> If) . +> ~ ;:J (lj 0>-;> <D I ~""": r.:: ,,- ID ;:J ff1 If) H G-< o <I) en a ~ J: ~J +> CJ:J aJ U q . g t.{.\ t'- 0'") <-f} 1 8 o o 4\ . + ..... I t'j 1 .;<f8 rl ..oH O&~ rl<l)lD<( '11 U) 6 rll f... Q) (j) ~ ? U) ~OOH (j)'rl H 0' CJ_~ Ac,c ('.~ s- "- rl " r-1 rl . 8 . 8 o 4'\ 4\ ((\ .. o l(\ o .. C\l w fh . o 8 . x c .. o 0J LC\ N rl v~ v') Q) >:; ~~ ID >:; o :z~ . o o o .. l.'"'\ "'. rl .. C\l "'~ 1 o 0 d -.() . . -.:t 4\ ~ 1 tlD E i-l .,-j H rl rl 1 ..o~, 0 o Q) +> rll ::: ~ rl <I) <I) ~ ~U)a51 <l)~:>(/') S::OOo-:! OJ 'r! H 0''' c5 +> p., '-D C\l t-- ~ ',- '-D . 8 .. o ('<"""I <I .. rl W . o 8 .. 1...,\ co ~') Q) C o r~:-" . o 8 .. >.; \ rl 1[\ ,'1 f:::l. I o o .. ...:;r 1 m I tlQ. E Cl 'r1 H rl rl 1 ..oH (.) o ID +> rll ;;: ~ rl<l)IDf"O ~U)a57 ID ~ :> tl) ~OOH <I)'rl H 0' o +> A'-D C\l C-- " < M M to 8 4\ t- ,,~ . o 8 '^ <1-) ~ ;.-, o ~:':::; . 8 .. o to if) o + --.. . 1.[\ I C:-\ 0 (\/ l{\ to to i",""'\. L:--", 1 m 1 tlDE rl .rl H N 0' rl " ~H 4{M Ou.l+>-" rl~ffi7)- t'j:3: E ;~ ('"\, ~, <l>....:lt'- ID ~ :> 0'\" ~OOC--r-1 Q)'rl H " o +> p., t'- lYl -t: rl " t'- . S ,-, 4\ (() rl .. M €d. . o 8 l.'\ '-D w Q) r< (5 ;::::: . 8 .. o l{\ ('.~ .1 {j) I '[\ 0 t'- 1'- .. . ..:t In I ('j I UiJF. 'rl H ri .0 H o Q) +) ;s: I:: rl <I) (l) rl rotf)EI H Q) CI) Q)~>H ~OO<'l fil'rl H C-- (5 +> p., ..:t -t: rl '..... rl . 8 .. ~ if) . o 8 .. o rl W (l) c: o z . o 8 .. N l,,\ <ti If\ OJ . 4\ (f; Ol+> h CJ:J CJ:J <I) <I) tI) t= +>(j)~ e.g '9 ;:; .3 ~' 'rl .a t~-g (l) I:: 0 OH~ l.(", -t:: 1..(\ ~ 0': 8 . o '-) x. c, N b l.'\ W o o . o o o o rl (Y' <1-1- g". ;Z; :^ { o o .. 8 C\! co <'I l('\ ~? I "0 (l) +> ,.C.J Q) ~"D +> ~ 'rlH o TJ rl (l) C1j 1j w "5 g ~ E.... c.q ~ I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD. MINNESOTA REPORT ON EXAMINATION FOR THE PERIOD JANUARY 1, 1976 THROUGH DECEMBER 31, 1976 M. J. LONG CO. I I I I I I I I I I I I I I I I I I I INDEX Accountants' Report Part I ~xhibit "A" - Statement of Cash Receipts and Disbursements Notes to Financial Statements Part II Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule Schedule 1 - General Fund 2 - Special Assessment and Improvement Fund 3 - Metropolitan Sewer Board 4 - Federal Revenue Sharing Trust Fund 5 - Sanitary Sewer and Water Operating Fund 6 - Park Capital Improvement Fund 7 - Utility Improvement Contingency Fund 8 - Improvement Bond Sinking Fund 9 - Sanitary Sewer Improvement No. 1973-LS-l Construction Fund Schedule 10 - Water Improvement No. 1973-LWl-LW2 Construction Fund Schedule 11 - Liquor Fund Part III Schedule Schedule 1 - Security for Bank Deposits Pledged by Official Depository 2 - Statement of City Indebtedness M. J. LONG CO. page.Jl. 4 5 6 8-10 11 12 13 14 15 16 17 18 19 20 22 23 I I I I I M. J. LONG CO. ACCOUNTANTS AND AUDITORS TONKA BUILDING - EXCELSIOR, MINNESOTA 55331 TELEPHONE (612) 474-BB26 ACCOUNTANTS' REPORT City Council City of Shorewood Shorewood, Minnesota 55331 I I Gentlemen: I We have examined the statement of cash receipts and dis- bursements of the various funds of the City of Shorewood for the year ended December 31, 1976, listed in Part I of the fore- going index. Our examination was made in accordance with gen- erally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. I I The aforementioned statement does not give effect to accounts and taxes receivable, accounts and bonds payable, and accrued items. Accordingly, the statement does not present financial position and results of operations in conformity with generally accepted accounting principles. I I In our opinion, the accompanying statement of cash re- ceipts and disbursements summarized fairly the cash transac- tions of the various funds of the City of Shorewood for the year ended December 31, 1976. I I The accompanying supplemental information in Part II and III of the aforementioned index is not necessary for a fair presentation of the financial statements, but is presented as additional analytical data. This information has been subject to the tests and other auditing procedures applied in the examin- ation of the financial statements mentioned above, and, in our opinion, is fairly stated in all material respects in relation to the financial statements taken as a Whole. I I Respectfully submitted, M. J. LONG COMPANY I I I Excelsior, Minnesota September 15, 1977 -4- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD. MINNESOTA REPORT ON EXAMINATION YEAR ENDED DECEMBER 31. 1976 PART I M. J. LONG CO. I I I I I I I I I I I I I I I I I I I General Fund Special Assessment and Improvement Fund Metropolitan Sewer Board Federal Revenue Sharing Trust Fund Sanitary Sewer and Water Operating Fund Park Capital Improvement Fund Utility Improvement Contingency Fund Improvement Bond Sinking Fund Sanitary Sewer Improvement No. 1973 LS-1 Construction Fund Water Improvement No. 1973 LWl-LW2 Construction Fund Liquor Fund Balances at January 1, 1976 and December 31, 1976 Consist of: Cash on Hand Demand Deposits Savings Accounts Certificates of Deposit Balance January 1, 1976 79,199.78 5,722.48 ( 536.82) 15.60 47,302.85 ( 1,045.00) 56,434.86 582,230.44 53,083.21 13,559.30 55,489.15 891,455.85 1,200.00 139,414.74 149,841.11 601,000.00 891,455.85 M. J. LONG CO. PART I EXHIBIT "A" CITY OF SHOREWOOD STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS FOR THE YEAR ENDED DECEMBER 31, 1976 Receipts 483,486.83 392.38 26,420.36 19,603.00 150,425.60 3,400.00 30,991. 88 616,003.39 _ 642,328.02 1,973,051.46 Transfers In Balance December 31, 1976 Disbursements Transfers Out 13,500.00 17,682.00 17,254.18 542,186.39 26,350.88 18,261.83 122,847.54 (13,856.22) 6,114.86 ( 467.34) 1,356.77 88,380.91 2,355.00 105,108.74 645,418.98 1,810.72 34,356.44 570,069.03 51,272.49 84.50 641,656.78 1 , 972 , 729 . 44. 14,079Q74 ( 604.94) 2h160.39 891,777.87 48,436.18 48,436.18 1,200.00 95,525.64 695,052.23 100,000.00 891,777.87 See Notes to Financial Statements. -5- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD. MINNESOTA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1976 Note 1 - Summary of Significant Accounting Policies The following is a summary of the more significant accounting policies of the City of Shorewood. Funds Governmental accounting systems are organized and operated on a fund basis. A fund is defined as an independent fiscal and accounting entity with a self balancing set of accounts. A fund is established for the purpose of carrying on specific activities or at- taining certain objectives in accordance with special laws, regulations, restrictions or limitations. Each fund segregates, based on the purpose of the fund, its own cash and/or other resources together with all re- lated liabilities, obligations, reserves and equities. Basis of Accounting The financial statements of all funds are prepared on the cash basis. The cash basis of accounting is defined as that method of accounting in which disbursements are re- corded at the time cash is disbursed and receipts are recorded when cash is received. Note 2 - Security for Bank Deposits Securities pledged by the Minnetonka State Bank amount to $795,000.00 market value at December 31, 1976, against City deposits and savings certificates on deposit on that date of $890,577.87. Securities pledged by the bank to secure the deposits of the City should equal 110% of the total City funds in that bank reduced by the deposits insured by the Federal Deposit Insurance Corporation. It is the responsibility of City personnel to ascertain that pledged securities are at the required level and are so maintained. M. J. LONG CO. -6- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD. MINNESOTA REPORT ON EXAMINATION YEAR ENDED DECEMBER 31. 1976 PART II M. J. LONG CO. I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD GENERAL FUND Balance, January 1, 1976 FOR THE YEAR ENDED DECEMBER 31. 1976 Receipts General property taxes Machinery aid Licenses, permits and fees Liquor Building Dog Well Other Intergovernmental revenue Federal grants Local aid Homestead tax aid Subsidy - tree disease control Road aid Municipal Court fines Charges for services General government Public works Recreation Other Revenues collected for other Agencies Metropolitan Sewer Board charges Payroll deductions Building permit surcharges Other revenue and non-revenue receipts Insurance refund Sundry receipts Contribution and donation Total Receipts Transfers In M. J. LONG CO. 204,438.62 62.68 5,300.00 18,163.40 1,502.00 829.00 933.00 24,283.24 80,531.19 42,777.48 3,690.07 10,098.29 6,635.83 6,299.00 6,003.64 3,996.66 10,810.74 23,800.00 30,039.03 1,550.90 854.07 821. 99 66.00 PART II SCHEDULE 1 Page 1 of 3 79,199.78 483,486.83 -8- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD GENERAL FUND PART I I SCHEDULE 1 Page 2 of 3 FOR THE YEAR ENDED DECEMBER 31. 1976 Disbursements General Government Salaries Legal, accounting and engineering services Publications Election expense Contractual services Supplies Other Public Safety Police protc~tion Fire protection Building inspection Animal control Highways Street maintenance and repairs Engineering Traffic signs Street lighting Capital outlay Certificate of indebtedness - Principal - Interest Sanitation and Waste Removal Storm sewers and drainage Weed control Tree disease control Capital outlay Other Health and Welfare Recreation and Parks Maintenance Community services Capital outlay M. J. LONG CO. 36,474.24 26,889.25 1,780.33 3,698.32 9,270.66 2,925.81 3,356.74 84.395.35 123,107.75 16,679.32 6,925.50 2,943.50 149,656.07 62,870.96 26,599.51 2,911.42 2,500.63 31,004.43 10,000.00 4.270.50 140,157.45 906 . 40 1,292.30 55,967.20 1,145.35 148.92 59,460.17 2,216.00 15,310.17 958.00 2,517.95 18,786.12 -9- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD GENERAL FUND FOR THE YEAR ENDED DECEMBER 31. 1976 Disbursements (Continued) Taxes on property Other City share of PERA and FICA Insurance Remittance of Revenues collected for other agencies Payroll taxes Metropolitan Sewer Board charges Building permit surcharges Other Total Disbursements Transfers Out Balance, December 31, 1976 M. J. LONG CO. 705.33 7.74 10,150.05 16,633.14 29,356.43 28,586.25 2,036.29 40.00 PART II SCHEDULE 1 Page 3 of 3 542,186.39 34,356.44 ( 13,856.22) -10- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD SPECIAL ASSESSMENT AND IMPROVEMENT FUND FOR THE YEAR ENDED DECEMBER 31. 1976 Balance, January 1, 1976 Receipts Tax levies collected 392.38 Total Receipts Balance, December 31, 1976 M. J. LONG CO. PART II SCHEDULE 2 5,722.48 392.38 6.114.86 -11- I I I I I I I I I I I I I I I I I I I PART II SCHEDULE 3 CITY OF SHOREWOOD METROPOLITAN SEWER BOARD FOR THE YEAR ENDED DECEMBER 31. 1976 Balance, January 1, 1976 ( 536.82) Receipts Property taxes 25,493.09 Refund 927.27 Total Receipts 26,420.36 Disbursements Payment on deferred charges 26,350.88 Total Disbursements 26,350.88 Balance, December 31, 1976 ( 467.34) M. J. LONG CO. -12- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD FEDERAL REVENUE SHARING TRUST FUND FOR THE YEAR ENDED DECEMBER 31. 1976 Balance, January 1, 1976 Receipts Federal Revenue Sharing Interest income Total Receipts Disbursements Capital outlay Other Total Disbursements Balance, December 31, 1976 19,603.00 12,687.03 5.574.80 M. J. LONG CO. PART II SCHEDULE 4 15.60 19,603.00 18,261. 83 1,356.77 -13- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD SANITARY SEWER AND WATER OPERATING FUND FOR THE YEAR ENDED DECEMBER 31, 1976 Balance, January 1, 1976 Receipts Sewer and Water service charges Sewer and Water connection permits Sewage Disposal fees Sale of water meters Reimbursement from City of Minnetonka Contracted service Registration fees Interest Total Receipts Transfer - In Disbursements Salaries Sewer and Water use charges Contractual Services Supplies Insurance and pension benefits Capital outlay Electricity - Lift Stations Sales tax Refund of escrow balance Total Disbursements Balance, December 31, 1976 M. J. LONG CO. 135,641. 70 6,150.00 1,825.00 1,345.00 2,471.95 2,163.35 25.00 803.60 23,528.12 60,661. 36 1,937.31 5,725.76 4,532.02 12,229.10 4,380.48 199.37 9,654.02 PART II SCHEDULE 5 47,302.85 150,425.60 13,500.00 122,847.54 88,380.91 -14- I I I I I I I I I I I I I I I I I I I PART II SCHEDULE 6 CITY OF SHOREWOOD PARK CAPITAL IMPROVEMENT FUND FOR THE YEAR ENDED DECEMBER 31. 1976 Balance, January 1, 1976 (1,045.00) Receipts Division fees Total Receipts 3,400.00 Disbursements Capital outlay Total Disbursements Balance. December 31, 1976 2,355.00 M. J. LONG CO. -15- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD . UTILITY IMPROVEMENT CONTINGENCY FUND FOR THE YEAR ENDED DECEMBER 31. 1976 Balance, January 1, 1976 Receipts Equalization taxes Interest income 28,116.88 2,875.00 Total Receipts Transfers In Balance, December 31, 1976 M. J. LONG CO. PART II SCHEDULE 7 56,434.86 30,991. 88 17,682.00 105,108.74 -16- I I I I I I I I I I I I I I I I I I I PART II SCHEDULE 8 CITY OF SHOREWOOD . IMPROVEMENT BOND SINKING FUND FOR THE YEAR ENDED DECEMBER 31, 1976 Balance, January 1, 1976 582,230.44 Receipts Levies collected Interest 575,209.94 40,793.45 Total Receipts 616,003.39 17,254.18 Transfers In Disbursements Principal payments Bonds Interest Other 300,000.00 262,953.75 7,115.28 Total Disbursements 570,069.03 645,418.98 Balance, December 31, 1976 M. J. LONG CO. -17- I I I I I I I I I I I I I I I I I I I PART II Sl;Ht;VULt; 9 CITY OF SHOREWOOD SANITARY SEWER IMPROVEMENT NO. 1973 LS-1 CONSTRUCTION FUND FOR THE YEAR ENDED DECEMBER 31. 1976 Balance, January 1, 1976 53,083.21 Receipts Interest Escrow receipts Total Receipts Disbursements Legal, engineering and oth~r professional services Sewer construction and road restoration 51,272.49 Total Disbursements 51,272.49 Balance, December 31, 1976 1,810.72 M. J. LONG CO. -18- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD WATER IMPROVEMENT NO. 1973-LW1-LW2 CONSTRUCTION FUND FOR THE YEAR ENDED DECEMBER 31, 1976 Balance, January 1, 1976 Receipts Escrow - Water extension Total Receipts Disbursements Other Total Disbursements Transfers Out Balance, December 31, 1976 84.50 M. J. LONG CO. PART II SCHEDULE 10 13,559.30 84.50 14,079.74 ( 604 . 94 ) -19- I I I I I I I I I I I I I I I I I I I CITY OF SHOREWOOD LIQUOR FUND FOR THE YEAR ENDED DECEMBER 31, 1976 Balance, January 1, 1976 Receipts Merchandise sales Interest income Miscellaneous income 641,599.49 492.07 236 . 46 Total Receipts Disbursements Merchandise purchases Salaries and employee benefits Other 498,817.76 58,289.30 84,549.72 Total Disbursements Balance, December 31, 1976 M. J. LONG CO. PART II SCHEDULE 11 55,489.15 642,328.02 641,656.78 56,160.39 -20- I I I I I I I I I I I I I I I I I I I r CITY OF SHOREWOOD, MINNESOTA REPORT ON EXAMINATION YEAR ENDED DECEMBER 31, 1976 PART III M. J. LONG CO. I I I I I I I I I I I I I I I I I I I PART III SCHEDULE 1 CITY OF SHOREWOOD SECURITY FOR BANK DEPOSITS PLEDGED BY OFFICIAL DEPOSITORY December 31, 1976 Due Par Market Date Value Value Depositorv: Minnetonka State Bank In Safekeeping at First National Bank of Minneapolis Securities Pledged Federal Home Loan Bank @ 7.25% 2-27-78 200,000.00 204,000.00 Lake Tahoe Municipal Bonds @ 6.00% 12-01-78 50,000.00 52,000.00 Federal Home Loan Bank @ 7.75% 11-25-80 300,000.00 315,000.00 Massachusetts General Obligation Municipal Bonds @ 6.40% 10-01-89 200,000.00 224,000.00 Total Securities Pledged 750,000.00 795,000.00 M. J. LONG CO. -22- I I I I I I I I I I I I I I, I I I I I PART III SCHEDULE 2 CITY OF SHOREWOOD STATEMENT OF CITY INDEBTEDNESS DECEMBER 31. 1976 Outstanding Outstanding Date of January 1, Issued Paid December 31, Type of Indebtedness Issue Rate 1976 in 1976 in 1976 1976 General Obligation Sewer Improvement 4.00% to Bonds - 69LS-1A 11-01-72 5.00% 375.000.00 20,000000 355,000.00 General Obligation Sewer Improvement 4.10% to Bonds - 69LS-1B-1C-1D 06-01-72 5.60% 2,175,000.00 125,000.00 2,050,000.00 General Obligation Sewer Improvement 4.00% to Bonds - 69LS-1B-1C-1D 11-01-72 5.40% 1,515,000.00 85,000000 1,430.000.00 General Obligation Water Improvement 5.25% to Bonds - 73LW-1, LW-2 07-01-73 5.50% 80,000.00 5,000.00 75,000.00 General Obligation Sewer Improvement 4.75% to Bonds - 73LS-1 01-01-74 5.70% 1,185,000.00 65,000.00 1,120,000.00 Certificates of Indebtedness 02-15-75 5.85% 52,000.00 10,000.00 42,000.00 Total City Indebtedness 5,382,000.00 310,000.00 5,072,000.00 M. J. LONG CO. -23-