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Home My WebLink About2018 GAAP Report 681_2018_LgFinancial.xlsxPrinted 6/16/2020 Annual Financial Reporting Form Home This form is the Annual Financial Reporting Form for cities. This form will be required every year. It is due on July 1, 2019. Please become familiar with the forms and review each line for accuracy. Important Information for Completing SAFES Forms The OSA has become aware of an issue affecting some reporting forms that are downloaded from the State Auditor's Form Entry System (SAFES), which could include this form. Please press the Ctrl, Alt, and F9 keys at the same time to ensure that all calculations on your form are correct. Pressing these keys at the same time forces the form to recalculate and will resolve the issue. Please do this when you first open the form and again just before submitting the form, at a minimum. Please feel free to contact us at safes@osa.state.mn.us with any questions. Version 2018A Basis of Accounting GAAPSelect from the drop-down list on the left your basis of accounting. What do the red messages in the form indicate? The red messages in the right margin indicate that data must be entered or corrected before the reporting form can be submitted. Once the data has been entered or corrected, the red message will no longer be displayed. CLICK HERE for detailed reporting instructions Tab NameRed Messages Remaining Cover0 Revenues0 Expenditures0 Enterprise0 Enterprise-Liquor0 Indebtedness0 Fund Balance0 Cash and Investments0 Employee0 Special Districts0 Joint Powers0 Component Units0 Unique Comments0 Cut & Paste0 TOTAL COUNT0 Have you read the instructions? Detailed instructions on how to complete the Reporting Form are available by clicking the link below. If you have any problems or questions after reviewing these materials, you may email gid@osa.state.mn.us or call (651) 297- 3682. CLICK HERE for detailed reporting instructions Have you saved your files? Use the SAVE AS command and choose the location to save your files on your computer. Otherwise, they will be saved to a temporary location, making them difficult to locate when you are ready to upload. Office of the State Auditor Annual Financial Reporting Form Cities Reporting using the GAAP Basis of Accounting City of Oak Park Heights For the Fiscal Year Ended: December 31, 2018 Please complete this form per Minn. Stat. Sec. 6.74 and return it with the city's financial statement by July 1, 2019 NOTE: THIS FORM SHOULD AGREE WITH THE FINANCIAL STATEMENT TOTALS This report has been prepared from the records of the city and includes, to the best of my knowledge, all transactions for all funds of the city for the year ended December 31, 2018 Please provide the address, email address and telephone numbers for the work location(s) at which you conduct local government business. THIS INFORMATION IS PUBLIC; IT WILL BE AVAILABLE TO ANYONE ON REQUEST. Contact Information: The Primary Contact will automatically be entered as the Form Preparer. If the Form Prepare is different, type over what is entered in the Form Preparer fields with the correct information. Primary Contact: BettyCarusoFinance Director First NameMiddle NameLast NameTitle (651) 439-4439bcaruso@cityofoakparkheights.com Phone NumberEmail Address Form Preparer: BettyCarusoFinance Director First NameMiddle NameLast NameTitle (651) 439-4439bcaruso@cityofoakparkheights.com Phone NumberEmail Address Mayor/Administrator /Supervisor: Mary McComberMayor First NameMiddle NameLast NameTitle (651) 439-4439marymccomber@aol.com Phone NumberEmail Address City Mailing Address: 14168 Oak Park Blvd MN 55082 Oak Park Heights CityState Are the clerk and treasurer duties combined?No Enter the year the clerk and treasurer duties were combined: Audit Firm: Redpath and Company Audit Firm DavidMolPartne Contact: First NameMiddle NameLast NameTitle (651) 407-5803dmol@redpathcpas.com Phone NumberEmail Address Cost of Financial Statement Preparation $ 39,900 (Outside Vendor):Cost of Audit: For Further Information Contact: Government Information DivisionUpload Financial Statements through the State Auditor's Financial Entry System (SAFES) 525 Park Street, Suite 500E-mail Questions to: GID@osa.state.mn.us Saint Paul, Minnesota 55103Web site:www.auditor.state.mn.us Phone: (651) 297-3682/Fax: (651) 282-2391 City of Oak Park Heights SECTION I: REVENUES For the Year Ended December 31, 2018 Include all governmental funds and component units. Exclude enterprise funds (water, sewer, etc.) Amount TAXES (round to nearest dollar) Click here for instructions for this section 1 Property Taxes (include Tax Forfeited Property) .................................................................................................................................................. ......................................................1$ 5,298,490 2 Tax Increments (TIF) ............................................................................................................................................................................. ...............2$ 226,985 3 Franchise Taxes - (fee from private sector only) e.g. Cable TV ................................................................................................................................3 4 Local Sales Taxes (do not include Minnesota sales tax on this line)................................................4 5 Hotel/Motel Taxes ................................................................................................................................................................................ .........................5 Gambling Tax .......... 66 (gambling contributions should be recorded on line 51 below as Miscellaneous Revenue) 7 Gravel Tax ....................................................................................................................................................................................... .............................7 8 Wheelage Tax (for counties only).....................................................................................................8$ - 9TOTAL TAXES .......................................................................................................................................................................................... ..........................9$ 5,525,475 10SPECIAL ASSESSMENTS (include delinquent charges) .......................................................................................................................................10$ 147,715 11LICENSES AND PERMITS ................................................................................................................................................................................ ...............11$ 224,186 INTERGOVERNMENTAL REVENUES Click here for instructions for this section FEDERAL-Community Development Block Grants (CDBG, including 12Entitlements CFDA #14.218 and 14.228)...................................................................................................................12 13-Education …………………………………………………………………………………………………………………………..13 14-Transportation ……………………………………………………………………………………………………………………14$ 4,305 15-Human Services ………………………………………………………………………………………………………………….15 16-Emergency Management Aid ..........................................................................................................................................…………….16 17-Other Federal Grants .........................................................................................................................................................................17$ 5,404 18 STATE-Local Government Aid (LGA) (for cities only)...........................................................18 19-County Program Aid (for counties only).....................................................................19 20-Agricultural Market Value Credit ................................................................................................................................................................... ................20 21-Taconite Homestead Credit .......................................................................................................................................................................... ............21 22-Taconite Aids....................................................................................................................................................................................... .......22 23-PERA Aid ........................................................................................................................................................................................... ..........23$ 2,040 24-Transportation/Highway User Tax/Gasoline Tax/Town Road Allotment …………………………………………………………………………………………………24 25-Disparity Reduction Aid (DRA) ……………………………………………………………………………………………………………………….25 26-Police and Fire Aid ...........................................................................................................................................................…………………………26$ 96,571 27-Town Aid (for towns only).........................................................................................27 28-Human Services ………………………………………………………………………………………………………………………………………..28 29-Education ……………………………………………………………………………………………………………………………..29 30-Other State Grants and Aids (payments in lieu of taxes) ............................................................................................................................................ ..30$ 31,721 31 COUNTY-Highways (include town road allotment on line 24)...................................................31 32-Other County Grants ................................................................................................................................................................................ .......32$ 49,204 33 LOCAL UNITS - IRRRB Grants....................................................................................................................................................................... ...............................33 34 - Other Local Units Grants..................................................................................................................................................................... .......34$ 23,385 35TOTAL INTERGOVERNMENTAL REVENUES (add lines 12 - 34) ......................................................................................................................……………..35$ 212,630 CHARGES FOR SERVICES Click here for instructions for this section 36 General Government (include auto registration, filing fees, city/town hall rent)...............................36$ 153,974 37 Police and Fire Contracts ........................................................................................................................................................................ .................................................37$ 86,187 38 Other Public Safety (include ambulance and fire calls).....................................................................38$ 29,978 39 Streets and Highways ............................................................................................................................................................................. .........................................................39 40 Sanitation40$ 5,023 (Garbage, Recycling, S.A.C. and Other Refuse) (enterprise fund accounting preferred)................................................................................................................... .................... 41 Libraries ........................................................................................................................................................................................ ...................................................41 42 Parks and Recreation (include hall rent, community center, park dedication fees) ................................................................................................................. ........................42 43 Airports (include hangar rent).................................................................................................................................................................... ..............................................43 44 Transit........................................................................................................................................................................................... ..................................................44 45 Cemetery (include plot sales)..................................................................................................................................................................... ...........................................45 46 Other Service Charges (include W.A.C., misc. rent/lease)................................................................46$ 145,481 47TOTAL CHARGES FOR SERVICES (add lines 36 through 46)................................................................................................................................................. ..............……..47$ 420,643 48FINES AND FORFEITS (35000) .......................................................................................................................................................................... ................................48$ 53,128 49ADMINISTRATIVE FINES (only include M.S. 169.999 total collected, not net) (35000)................49 MISCELLANEOUS REVENUES Click here for instructions for this section 50Investment Earnings (checking, savings, interest and investments) ................................................................................................................................... ...................................50$ 281,466 LMCIT Dividend $3,415; PILOT VSSA $46,682; Donations $5,000; Refunds 51All Other Revenue and Reimbursements $33,131 (identify each category and amount) 51$ 88,228 52 TOTAL REVENUES (should equal total on financial statement) ....................................................................................................................................... ..................52$ 6,953,471 OTHER FINANCING SOURCES Click here for instructions for this section 53 Investments- Sold or matured (CDs., savings withdrawals, etc.) .................................................................................................................................. .....................53 54 Borrowing- Bonds Issued (net proceeds) (Include bond premiums and discounts)..................................................................................................................... .......................................................54 55- Other Long-Term Debt (Include capital leases)...................................................................................................................................................... .......................................55 56- Short-Term Debt ................................................................................................................................................................................... .....56 Other Financing Sources (.................................................................................................................................................... 5757 Include Interfund Debt, Sales of Fixed Assets) 58 Transfers from Enterprise Funds and Internal Service Funds ....................................................................................................................................... .............58$ 706,489 59 Transfers from Governmental Funds ......................................................................................................................................59 60 TOTAL REVENUES AND OTHER FINANCING SOURCES .....................................................................................................................................60$ 7,659,960 City of Oak Park Heights SECTION II: EXPENDITURES For the Year Ended December 31, 2018 Include all governmental funds and component units. Exclude enterprise funds (water, sewer, etc.) Amount GENERAL GOVERNMENT (round to nearest dollar) Click here for instructions for this section $ 90,592 1 Governing Board (including Mayor, Council, and Supervisor) ............................................1 $ 486,787 2 Administration and Finance (clerk/treasurer, deputy clerk, etc.) .................................................................................................................................. ...............................2 $ 880,881 3 Other General Government (elections, audit, legal, accounting, LMCIT/MATIT, etc.) .........3 $ 6,994 4 General Government - Capital Outlay ............................................................................................................................................................... ..................4 PUBLIC SAFETY Click here for instructions for this section $ 1,365,413 5 Police/Sheriff - Current Expenditures (include police relief, forfeiture fund) .................................................................................................................... .....................5 6 - Capital Outlay........................................................................................................................6 7 Corrections - Current Expenditures …………………………..........................................................................................................................................7 8 - Capital Outlay ............................................................................................................................................................... ................................8 9 Ambulance - Current Expenditures (include rescue squad, 1st responders) ........................................................................................................................... ..............9 10 - Capital Outlay .............................................................................................................................................................. .................................10 $ 344,238 11 Fire - Current Expenditures (include fire relief) ................................................................................................................................................ ................11 12 - Capital Outlay........................................................................................................................12 $ 102,879 13 Other Protection - Current Expenditures (include building inspection, flood control) ............................................................................................................. ............................13 14 - Capital Outlay........................................................................................................................14 STREETS AND HIGHWAYS (Roads & Bridges) Click here for instructions for this section $ - 15 Administration (for counties only).....................................................................................................15 $ 872,108 16 Street Maintenance and Storm Sewers (include street cleaning) .................................................................................................................................... ..16 $ 194,254 17 Snow and Ice Removal ............................................................................................................................................................................. ....................17 $ 29,941 18 Street Engineering ............................................................................................................................................................................... ............................18 $ 64,077 19 Street Lighting .................................................................................................................................................................................. ..............................19 20 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ............................................................................................................20 21 Street - Other Capital Outlay (buildings and equipment)........................................................................................................................................... ..................21 SANITATION Click here for instructions for this section $ 213,892 22 Garbage and Other Refuse Collection and Disposal (enterprise fund accounting preferred) .......................................................................................................... ...........................................22 23 Other Sanitation - Current Expenditures (weed & pest control, recycling, gopher bounty)............23 24 Sanitation - Capital Outlay ...................................................................................................................................................................... .............................24 HEALTH Click here for instructions for this section 25 Current Expenditures ............................................................................................................................................................................. ...........................25 26 Capital Outlay ................................................................................................................................................................................... ....................................26 HUMAN SERVICES Click here for instructions for this section 27 Income Maintenance ............................................................................................................................................................................... .......................27 28 Social Services …................................................................................................................................................................................. ......................28 29 Other Human Services Costs ..................................................….................................................................................................................... ..............................................29 30 Capital Outlay ................................................................................................................................................................................... ....................................30 EDUCATION Click here for instructions for this section 31 Current Expenditures (for special districts only)...............................................................................31 32 Capital Outlay (for special districts only)..........................................................................................32 CULTURE AND RECREATION Click here for instructions for this section 33 Libraries - Current Expenditures ................................................................................................................................................................. .....................33 34 - Capital Outlay........................................................................................................................34 $ 224,367 35 Parks and Recreation - Current Expenditures (include community center, Cable TV).................................................................................................................. ................................................35 36 - Capital Outlay........................................................................................................................36 HOUSING AND ECONOMIC DEVELOPMENT Click here for instructions for this section 37 Housing and Urban Redevelopment - Current Expenditures ........................................................................................................................................... ......................37 38 - Capital Outlay........................................................................................................................38 $ 218,864 39 Economic Development - Current Expenditures (include business loans).............................................................................................................................. ...................................39 40 - Capital Outlay........................................................................................................................40 CONSERVATION OF NATURAL RESOURCES Click here for instructions for this section $ 37,810 41 Current Expenditures ............................................................................................................................................................................. ...........................41 42 Capital Outlay ................................................................................................................................................................................... ..............................42 MISCELLANEOUS EXPENDITURES Click here for instructions for this section 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 All Other - Current Capital Project Expenditures for non-capitalized Enterprise Expenses $5,348 49 Expenditures (identify each category and amount) $ 5,348 49 All Other - Capital 50 Outlay (ONLY items not classified elsewhere) (identify each category and amount) 50 $ 987,520 51 Capital Project Fund Outlay for Enterprise Funds (water, sewer, etc.)............................................................................................................................. ...51 $ 5,131,451 52TOTAL CURRENT EXPENDITURES..............................................................................................52 $ 994,514 53TOTAL CAPITAL OUTLAY..............................................................................................................53 DEBT SERVICE Click here for instructions for this section $ 1,010,000 54 Principal Payments on Bonds ...................................................................................................................................................................... ....................54 55 Principal Payments on Other Long-term Debt and Short-term Debt ................................................................................................................................... ..55 $ 174,219 56 Interest and Fiscal Charges (Bond Issuance Costs) ................................................................................................................................................ ..........................................56 TOTAL EXPENDITURES (should equal total on financial statement) $ 7,310,184 57 Calculate (Sum Lines 52 through 56)..................................................................57 OTHER FINANCING USES Click here for instructions for this section 58 Investments - Purchased (CDs., savings deposits, etc.) ........................................................................................................................................... ....................................58 59 Principal Payments - Refunded Bond (payment to escrow agent) ..................................................................................................................................... ..59 60 Other Financing Uses (Include Interfund Debt) .................................................................................................................................................... ................60 61 Transfers to Enterprise Funds and Internal Service Funds .................................................................................................................................61 62 Transfers to Governmental Funds …………………………........................................................................................................................62 TOTAL EXPENDITURES AND OTHER FINANCING USES $ 7,310,184 63 Calculate (Sum Lines 57 through 62)...................................................................63 City of Oak Park Heights SECTION III: ENTERPRISE FUNDS - Water, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc. Note: Include operations of all enterprise funds and related component units, except liquor store operations. Water, Sewer, Refuse, Liquor, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc. - Include operations of all enterprise funds and related component units. For the Year Ended December 31, 2018 SewerStorm SewerWater SPECIFY FUND NAME: SewerStreets & HighwaysWater SPECIFY ENTERPRISE DESCRIPTION: Status: If the fund is no longer in use/closed and you do KeepKeepKeep not want it to appear on next years form, use the drop- down list to change to Remove. $ 954,485$ 84,624$ 885,583 1OPERATING REVENUES $ 797,612$ 74,898$ 574,730 2OPERATING EXPENSES OPERATING INCOME (LOSS) $ 156,873$ 9,726$ 310,853$ -$ -$ - 3\[Calculate Line 1 minus 2\] NON-OPERATING REVENUES (interest, grants, 4 property taxes, assessments, etc.) 5NON-OPERATING EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers and Capital 6 $ 156,873$ 9,726$ 310,853$ -$ -$ - Contributions \[Calculate Lines 3 plus 4 minus 5\] ADDITIONAL INFORMATION: 7Taxes (exclude special assessments) 8Federal Grants 9State Grants (include MV Credits) 10County Grants / Local Grants 11Transfers In from Other Funds $ 224,787$ 36,600$ 445,102 12Transfers Out to Other Funds 13Capital Outlay during the Year $ 781,184 14Capital Contributions during the Year 15Interfund Debt Borrowed (New 2018 Debt Only) 16Interfund Debt Paid Borrowing - Bonds Issued (net proceeds) and other 17 long-term debt 18Interest Paid and Fiscal Charges 19Debt Paid - Bonds 20 - Other Long-Term Debt 21Outstanding Bonded Debt - End of Year 22Outstanding Other Long-Term Debt - End of Year $ 123,218$ -$ 252,646 23Depreciation (included in operating statement) $ 7,288$ 1,358$ 11,129 24Pension Expense City of Oak Park Heights SECTION IV: DEBT STATEMENT - ALL FUNDS For the Year Ended December 31, 2018 (Principal Payments Only) BEGINNING OF THE PRINCIPAL AMOUNT PRINCIPAL AMOUNT YEAR PRINCIPAL ISSUED DURING THE PAID DURING THE END OF YEAR TYPE OF BONDS (Principal Payments Only) BALANCE (a)YEAR (b)YEAR (c)PRINCIPAL BALANCE $ 5,125,000 $ 610,000 $ 4,515,000 General Obligation 1 $ - $ - G.O. Tax Increment 2 $ - $ - Revenue Tax Increment 3 $ 2,810,000 $ 400,000 $ 2,410,000 G.O. Special Assessment 4 $ - $ - G.O. Revenue (G.O. backed) 5 $ - $ - Revenue 6 $ - $ - Other (MSAH, Bonded Indebtedness, etc.) 7 TOTAL BONDED DEBT$ 7,935,000$ - $ 1,010,000$ 6,925,000 8 9 Refunding Bonds (included in debt statement - lines 1-7) OTHER LONG-TERM DEBT (Prinicpal Payments Only) $ - 10 Installment Purchase Contracts (i.e. Capital Lease) $ - 11 Certificates of Indebtedness $ - 12 Notes (PFA and loans) $ - 13 Other Long-Term Debt $ - $ - $ - $ - 14TOTAL OTHER LONG-TERM DEBT $ - $ - 15 SHORT-TERM DEBT (Paid within one year) $ - $ - 16 INTERFUND DEBT $ 1,888,137 $ 1,597,086 17Net Pension Liability $ 315,300 18Compensated Absences $ - 19Net Other Post-employment Benefits (OPEB) Liability City of Oak Park Heights SECTION V: FUND BALANCES AND NET POSITION For the Year Ended December 31, 2018 GOVERNMENTAL FUNDS - FUND BALANCE Total Discretely GeneralSpecial Revenue Debt ServiceCapital Projects PermanentTotalPresented FUND BALANCE FundFundsFundsFundsFundsGovernmental FundsComponent Units $ 34,940 $ 34,940 1Nonspendable $ 200,017 $ 895,796 $ 77,138 $ 1,172,951 2Restricted $ - 3Unrestricted - Committed $ 397,666 $ 34,503 $ 14,639,991 $ 15,072,160 4Unrestricted - Assigned $ 4,664,668 $ (407,558) $ 4,257,110 5Unrestricted - Unassigned $ 5,097,274 $ (173,038) $ 895,796 $ 14,717,129 $ - $ 20,537,161 $ - 6TOTAL FUND BALANCE PROPRIETARY FUNDS - NET POSITION Total Discretely Internal Service Private PurposeTotalPresented NET POSITIONEnterprise FundsFundsTrust FundsNet AssetsComponent Units $ 12,159,769 $ 12,159,769 7Net invesment in Capital Assets $ - 8Restricted $ 2,576,411 $ (2,197,379) $ 379,032 9Unrestricted $ 14,736,180 $ (2,197,379) $ - $ 12,538,801 $ - 10TOTAL NET POSITION Change in Net Position attributed to GASB 68 $ - 11 City of Oak Park Heights SECTION V: CASH AND INVESTMENTS - ALL FUNDS For the Year Ended December 31, 2018 Other including Special Revenue Debt ServiceCapital Project Discretely Presented Total All Funds General FundFundsFundsFundsProprietary FundsComponent UnitsEnding Balance 1Cash Balance - End of Year (exclude investments) $ - 2 Federal Securities (T-bills, etc.) $ - 3Other Investments (Savings, CDs, etc.) $ - 4Total Cash and Investments $ - $ - $ - $ - $ - $ - $ - City of Oak Park Heights SECTION VI: EMPLOYEE SALARY AND BENEFITS For the Year Ended December 31, 2018 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.I.C.A. GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 4.52 1 Number of Full-time Employees ..................................................................................................................................................................... ....................................................................1 - 2 Number of Part-time Employees ..................................................................................................................................................................... .......2 $ 407,510 3 Total Amount of Salaries/Wages Paid to General Government Employees ............................................................................................................................... .........................3 $ 140,281 4 Total Amount of Benefits for General Government Employees ......................................................................................................................................... ..............................................................................4 POLICE/SHERIFF/CORRECTIONS DEPARTMENT 11.00 5 Number of Full-time Employees ..................................................................................................................................................................... ....................................................................5 - 6 Number of Part-time Employees ..................................................................................................................................................................... .......6 $ 1,023,938 7 Total Amount of Salaries/Wages Paid to Department Employees ....................................................................................................................................... .................7 $ 351,703 8 Total Amount of Benefits for Department Employees ................................................................................................................................................. ......................................................................8 FIRE DEPARTMENT/AMBULANCE/FIRST RESPONDERS - 9 Number of Full-time Employees ..................................................................................................................................................................... ....................................................................9 10 Number of Part-time Employees .................................................................................................................................................................... ........10 11 Total Amount of Salaries/Wages Paid to Fire Department Employees ................................................................................................................................. .......................11 12 Total Amount of Benefits for Fire Department Employees ........................................................................................................................................... ............................................................................12 STREET/HIGHWAY/ROAD DEPARTMENT 0.32 13 Number of Full-time Employees .................................................................................................................................................................... .....................................................................13 - 14 Number of Part-time Employees .................................................................................................................................................................... ........14 $ 24,584 15 Total Amount of Salaries/Wages Paid to Street Department Employees ............................................................................................................................... .........................15 $ 5,850 16 Total Amount of Benefits for Street Department Employees ......................................................................................................................................... ..............................................................................16 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 HEALTH 21 Number of Full-time Employees .................................................................................................................................................................... .....................................................................21 22 Number of Part-time Employees .................................................................................................................................................................... ........22 23 Total Amount of Salaries/Wages Paid to Health Department Employees ............................................................................................................................... .........................23 24 Total Amount of Benefits for Health Department Employees ......................................................................................................................................... ..............................................................................24 HUMAN SERVICES 25 Number of Full-time Employees .................................................................................................................................................................... .....................................................................25 26 Number of Part-time Employees .................................................................................................................................................................... ........26 27 Total Amount of Salaries/Wages Paid to Human Services Department Employees ....................................................................................................................... .................................27 28 Total Amount of Benefits for Human Services Department Employees ................................................................................................................................. ......................................................................................28 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 0.36 33 Number of Full-time Employees .................................................................................................................................................................... .....................................................................33 17.00 34 Number of Part-time Employees .................................................................................................................................................................... ........34 $ 53,333 35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees .................................................................................................................. ......................................35 $ 9,608 36 Total Amount of Benefits for Park and Recreation Department Employees ............................................................................................................................ ...........................................................................................36 HOUSING AND ECONOMIC DEVELOPMENT 37 Number of Full-time Employees .................................................................................................................................................................... .....................................................................37 38 Number of Part-time Employees .................................................................................................................................................................... ........38 39 Total Amount of Salaries/Wages Paid to Economic Development Employees ............................................................................................................................ ............................39 40 Total Amount of Benefits for Economic Development Employees ...................................................................................................................................... .................................................................................40 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 0.90 45 Number of Full-time Employees .................................................................................................................................................................... .....................................................................45 5.00 46 Number of Part-time Employees .................................................................................................................................................................... ........46 $ 119,476 47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees ..................................................................................................................... ...................................47 $ 32,222 48 Total Amount of Benefits for All Other Governmental Fund Employees ............................................................................................................................... ........................................................................................48 TOTAL GOVERNMENTAL FUND EMPLOYEES 17.10 49 Number of Full-time Employees .................................................................................................................................................................... .....................................................................49 22.00 50 Number of Part-time Employees .................................................................................................................................................................... ........50 $ 1,628,841 51 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees ........................................................................................................................... .............................51 $ 539,664 52 Total Amount of Benefits for All Governmental Fund Employees ..................................................................................................................................... ..................................................................................52 ENTERPRISE FUND EMPLOYEES 3.90 53 Number of Full-time Employees .................................................................................................................................................................... .....................................................................53 - 54 Number of Part-time Employees .................................................................................................................................................................... ........54 $ 318,167 55 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees ................................................................................................................................. .......................55 $ 73,264 56 Total Amount of Benefits for Enterprise Fund Employees ........................................................................................................................................... ............................................................................56 POST-RETIREMENT BENEFITS 57 Number of Retired Employees Receiving Post-Retirement Benefits ................................................................................................................................... ......................................................................................................57 58 Total Amount of Post-Retirement Benefits Paid .................................................................................................................................................... ..........58 Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.I.C.A. City of Oak Park Heights SECTION VII - SPECIAL DISTRICTS If you are member of a special district, please identify below: NAME OF DISTRICTTYPE OF DISTRICTGOVERNING BODIES OF ORGANIZATION 1 MET COUNCILOTHERBOARD OF DIRECTORS 2 BROWNS CREEK Watershed DistrictBOARD OF DIRECTORS 3 MIDDLE ST CROIX Watershed DistrictBOARD OF DIRECTORS 4 5 6 City of Oak Park Heights SECTION VIII - JOINT POWERS AGREEMENT If you participate in one or more joint powers agreement, please identify below: PARTICIPATINGINCLUDED ORGANIZATIONPURPOSE OF AGREEMENTGOVERNMENTAL UNITSIN REPORT ST CROIX VALLEY JOINT CABLE 1 COMMISSIONMANAGE CABLE PROVIDERSSTILLWATER, BAYPORT, OAK PARK HEIGHTS 2 3 4 City of Oak Park Heights SECTION IX: COMPONENT UNITS For the Year Ended December 31, 2018 Blended?Government Fund?Name of Component Unit 1 Yes ECONOMIC AND DEVELOPMENT AUTHORITY Yes 2 3 4 City of Oak Park Heights 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 financial statement (i.e., natural disasters, major capital improvements, etc.). Additional Comments (form, etc):