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Home My WebLink About2011 GAAP City Reporting - State Auditor 2011 GAAP City Reporting -State Auditor Printed 6/3/2013 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 June 28, 2012. Please become familiar with the forms and review each line for accuracy. Version 2011B 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. Tab Name Red Messages Remaining Cover 0 Revenues 0 Expenditures 0 Enterprise 0 Enterprise - Liquor 0 Indebtedness 0 Fund Balance 0 Employee 0 Special Districts 0 Joint Powers - Compnent Units 0 Unique Comments 0 Cut & Paste 0 TOTAL COUNT 0 Have you read the instructions? 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, 2011 Please complete this form per Minn. Stat. Sec. 6.74 and return it with the city's financial statement by June 28, 2012 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, 2011 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 Primary Contact: Betty Caruso Finance Director • First Name Middle Name Last Name Title • (651) 439 -4439 bcaruso @cityofoakparkheights.com Phone Number Email Address Form Preparer: Betty Caruso Finance Director First Name Middle Name Last Name Title (651) 439 -4439 bcaruso @cityofoakparkheights.com Phone Number Email Address City Mailing Address: P.O. Box 2007 14168 Oak Park Blvd No Oak Park Heights MN 55082 City State Zip Code I have reviewed the contact information and no changes were required. I have reviewed the contact information and have made the necessary changes. Audit Firm: HLB TAUTGES REDPATH Audit Firm Contact: DAVID MOL AUDITOR First Name Middle Name Last Name Title (651) 407 -5803 dmol @hlbtr.com Phone Number Email Address Cost of Financial Statement Preparation (Outside Vendor): Cost of Audit: S 34,500 * *Please check if the duties of clerk and treasurer are combined. Indicate date, if change in status in 2011: For Further Information Contact: Government Information Division Upload Financial Statements through the State Auditor's Financial Entry System (SAFES) 525 Park Street, Suite 500 E -mail Questions to: GlEgauditor.state.mn.us Saint Paul, Minnesota 55103 Web site: www.auditor.state.mn.us Phone: (651) 297- 3682/Fax: (651) 282 -2391 City of Oak Park Heights SECTION L• REVENUES For the Year Ended Include all govermuental funds, expendable trust funds and component units. Exclude enterprise funds. December 31, 2011 Amount TAXES (round to nearest dollar) 1 Property Taxes (include Tax forfeited Property) .............................................. ............................... 1 S 3,984,389 2 Tax Increments (TIF) ........................................................................................ ............................... 2 3 Franchise Taxes - (fee from private sector only) e.g. Cable TV ....................... ............................... 3 4 Local Sales Taxes .............................................................................................. ............................... 4 5 Hotel/Motel Taxes ............................................................................................. ............................... 5 6 Gambling Tax .................................................................................................... ............................... 6 7 Gravel Tax ......................................................................................................... ............................... 7 8 SPECIAL ASSESSMENTS (include delinquent charges) ............................... ............................... 8 S 22,952 9 LICENSES AND PERMITS ............................................................................ ............................... 9 S 131,081 INTERGOVERNMENTAL REVENUES FEDERAL - Community Development Block Grants (CDBG,SCDPG 10 include Entitlements CFDA # 14. 218,14. 219,14. 228) ................ ............................... 10 11 - Education .....' ................... ................. ......... .................. ............. 11 12 - Transportation ......... .............. ............................... ...................... 12 S 9,970 13' -' Human Services ....... ........' .......... ........ ............................ ........ !.... 13 14 - Emergency Management Aid .. ......... ......... ......... ......... ......... ............... 14 15 - Other Federal Grants ................................................................... ............................... 15 16 STATE - Local Government Aid ( LGA) ..................................................... ............................... 16 17' - County Program Aid ... . ... ... ... ... ...... ' ... ... ... ' ... ... ... ... ... ... ... ........! .... 17 18 Residential Market Value Credit ......... ......... ......... ......... ......... ............... 18 19 - Agricultural Market Value Credit ............................................... ............................... 19 20 - Manufactured Home Market Value Credit ................................. ............................... 20 21 - Taconite Homestead Credit ......................................................... ............................... 21 22 - Taconite Aids ................................................................................ ............................... 22 23 - PERA Aid .................................................................................... ............................... 23 S 2,040 24 - Transportation/Highway User Tax/Gasoline Tax ........ ............................... 24 25 - Disparity Reduction Aid (DRA) ............................ ............................... 25 26 - Police Aid .................................................................................... ............................... 26 S 63,278 27'' -' Human Services ....... ........ .......... ........ ............................ ........ !.... 27 28 - Education ...... 28 29 - Other State Grants and Aids (police, fire) (payments in lieu of taxes) ...................... 29 S 6,542 30 COUNTY - Highways ..................................................................................... ............................... 30 31 - Other County Grants .................................................................... ............................... 31 S 15,612 32 LOCAL UNITS - IRRRB Grants ....................................................................... ............................... 32 33 - Other Local Units Grants ..................................................... ............................... 33 34 TOTAL INTERGOVERNMENTAL REVENUES (add lines 10 - 33) .............. ............................... 34 S 97,442 CHARGES FOR SERVICES 35 General Government (include auto registration, filing fees) .............................. ............................... 35 S 134,237 36 Police and Fire Contracts ................................................................................... ............................... 36 37 Other Public Safety (include ambulance) ........................................................... ............................... 37 38 Streets and Highways ......................................................................................... ............................... 38 39 Garbage, Recycling and Other Refuse (enterprise fund accounting preferred) .. ............................... 39 40 Libraries .............................................................................................................. ............................... 40 41 Parks and Recreation (include hall rent, community center, park dedication fees) .......................... 41 42 Airports (include hangar rent) ............................................................................. ............................... 42 43 Transit .................................................................................................................. ............................... 43 44 Cemetery (include plot sales) .............................................................................. ............................... 44 45 Other Service Charges (include S.A.C., rents) .................................................. ............................... 45 46 TOTAL CHARGES FOR SERVICES (add lines 35 through 45) ........................ ............................... 46 S 134,237 47 FINES AND FORFEITS (35000) ..................................................................... ............................... 47 S 60,822 48 ADMINISTRATIVE FINES (35000) ............................................................... ............................... 48 MISCELLANEOUS REVENUES 49 Investment Earnings (checking, savings and investments) ................................ ............................... 49 S 239,763 50 All Other Revenue Refunds and Reimbursements, Donations /Contributions (identify) 50 S 155,075 51 TOTAL REVENUES (should equal total on financial statement) .................... ............................... 511 S 4,825,761 OTHER FINANCING SOURCES 52 Investments - Sold or matured (CDs., savings withdrawals, etc.) .................... ............................... 52 53 Borrowing - Bonds Issued (net proceeds) ...................................................... ............................... 53 54 - Other Long -term Debt .............................................................. ............................... 54 55 - Short-term Debt ........................................................................ ............................... 55 56 Other Financing Sources (Include Interfund Debt) ............................................ ............................... 56 57 Operating Transfers from Enterprise Funds and Internal Service Funds .......... ............................... 57 S 412,366 58 Operating Transfers from Governmental Funds ................................................ ............................... 58 S 833,690 59 TOTAL REVENUES AND OTHER FINANCING SOURCES ..................... ............................... 59 S 6,071,817 City of Oak Park Heights SECTION IL• EXPENDITURES For the Year Ended Include all govermuental funds, expendable trust funds and component units. Exclude enterprise funds sewer, etc.. December 31, 2011 Amount GENERAL GOVERNMENT (round to nearest dollar) 1 Governing Board ................................................................................................ ............................... 1 $ 80,159 2 Administration and Finance (clerk/treasurer, deputy clerk, etc.) ........................ ............................... 2 $ 468,480 3 Other General Government (elections, assessing, audit, legal, etc.) .................. ............................... 3 $ 630,071 4 General Government - Capital Outlay ................................................................. ............................... 4 $ 100,648 PUBLIC SAFETY 5 Police /Sheriff - Current Expenditures (include police relief, forfeiture fund) .... ............................... 5 $ 1,063,153 6 - Capital Outlay ......................................................................................... ............................... 6 7 Corrections - Current Expenditures ......................................................... ............................... 7 8 - Capital Outlay ................................................................................. ............................... 8 9 Ambulance - Current Expenditures (include rescue squad, 1 st responders) ...... ............................... 9 10 - Capital Outlay ................................................................................. ............................... 10 11 Fire - Current Expenditures (include fire relief) ................................................. ............................... 11 $ 153,336 12 - Capital Outlay ............................................................................................ ............................... 12 13 Other Protection - Current Expenditures (include building inspection, flood control) ..................... 13 $ 135,078 14 - Capital Outlay ......................................................................... ............................... 14 $ 90,620 STREETS AND HIGHWAYS (Roads and Bridges) 15 Adminstration 15 16 Street Maintenance and Storm Sewers (include street cleaning) ........ ......... ......... ................. 16 $ 50,388 17 Snow and Ice Removal ........................................................................................ ............................... 17 $ 94,476 18 Street Engineering ............................................................................................... ............................... 18 $ 175,410 19 Street Lighting ..................................................................................................... ............................... 19 $ 66,074 20 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ....................... 20 21 Street - Other Capital Outlay (buildings and equipment) .................................... ............................... 21 SANITATION (EXCLUDE SEWER) 22 Garbage and Other Refuse Collection and Disposal (enterprise fund accounting preferred) ........... 22 $ 194,610 23 Other Sanitation - Current Expenditures (weed & pest control, recycling) ........ ............................... 23 $ 24,997 24 Sanitation - Capital Outlay .................................................................................. ............................... 24 HEALTH 25 Current Expenditures ........................................................................................... ............................... 25 26 Capital Outlay ...................................................................................................... ............................... 26 HUMAN SERVICES 27 Income Maintenance ........ ........ ................. 27 28' Social Services ...... ........ ......... ......... .........' ........ ........ ......... ......... ........._....... 28 29' Other Human Services Costs ........ 29 30' Capital Outlay .. -. -. 30 EDUCATION 31' Current Expenditures 31 32' Capital Outlay ........'!. ......... ........'!. ......... 32 CULTURE AND RECREATION 33 Libraries - Current Expenditures ......................................................................... ............................... 33 34 - Capital Outlay ..................................................................................... ............................... 34 35 Parks and Recreation -Current Expenditures (include community center, Cable TV) ..................... 35 $ 129,327 36 - Capital Outlay .................................................................. ............................... 36 $ 144,069 HOUSING AND ECONOMIC DEVELOPMENT 37 Housing and Urban Redevelopment -Current Expenditures ............................. ............................... 37 38 - Capital Outlay ........................................... ............................... 38 39 Economic Development -Current Expenditures (include business loans) ......... ............................... 39 40 - Capital Outlay .............................................................. ............................... 40 CONSERVATION OF NATURAL RESOURCES 41 Current Expenditures ........................................................................................... ............................... 41 42 Capital Outlay ...................................................................................................... ............................... 42 MISCELLANEOUS EXPENDITURES 43 Airports - Current Expenditures .......................................................................... ............................... 43 44 - Capital Outlay ...................................................................................... ............................... 44 45 Transit - Current Expenditures ............................................................................. ............................... 45 46 - Capital Outlay ........................................................................................ ............................... 46 47 Cemetery - Current Expenditures ......................................................................... ............................... 47 48 - Capital Outlay ..................................................................................... ............................... 48 49 Pension Contribution (if not allocated) ............................................................... ............................... 49 50 Insurance (if not allocated) .................................................................................. ............................... 50 51 All Other - Current Expenditures (identify) 51 52 - Capital Outlay (ONLY items not classified elsewhere) .................... ............................... 52 53 Capital Project Fund Outlay for Enterprise Funds (water, sewer, etc.) ............... ............................... 53 S 432,651 TOTAL CURRENT EXPENDITURES Calculate (lines 1,2, 3,5,7,9,11,13,15,16,17,18,19,22 ,23,25,27,28,29,31,33,35,37,39, 54 41,43,45,47,49,50,5 1) ............................. ............................... 54 S 3,265,559 TOTAL CAPITAL OUTLAY 55 Calculate (lines 4,6,8 ,10,12,14,20,21,24,26,30,32,34, 36,38,40,42,44,46,48,52,53) .... 55 S 767,988 DEBT SERVICE 56 Principal Payments on Bonds .............................................................................. ............................... 56 S 255,000 57 Principal Payments on Other Long -term Debt and Short-term Debt ................. ............................... 57 58 Interest and Fiscal Charges .................................................................................. ............................... 58 S 266,675 TOTAL EXPENDITURES (should equal total on financial statement) 59 Calculate (Sum Lines 54 through 58) ................................... ............................... 591 S 4,555,222 OTHER FINANCING USES 60 Investments - Purchased (CDs., savings deposits, etc.) ...................................... ............................... 60 61 Principal Payments - Refunded Bond (payment to escrow agent) ...................... ............................... 61 62 Other Financing Uses (Include Interfund Debt) ................................................. ............................... 62 63 Operating Transfers to Enterprise Funds and Internal Service Funds ................ ............................... 63 64 Operating Transfers to Governmental Funds ........................................... ............................... 64 S 833,690 TOTAL EXPENDITURES AND OTHER FINANCING USES 65 Calculate (Sum Lines 59 through 64) .................................... ............................... 65 S 5,388,912 City of Oak Park Heights SECTION III: ENTERPRISE FUNDS - Water, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc. - Include operations of all enterprise funds and related component units. Note: Do not include Liquor on this page. For the Year Ended December 31, 2011 SPECIFY FUND NAME: Water Sewer Storm Sewer SPECIFY ENTERPRISE DESCRIPTION: Water Sewer Streets & Highways 1 OPERATING REVENUES $ 648 $ 782 $ 66 2 OPERATING EXPENSES $ 470 $ 746 $ 48 OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] $ 177 $ 35 $ 18 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) $ 12 $ 6 $ 3 5 NON - OPERATING EXPENSES (interest, etc.) $ 1 6 NET INCOME (LOSS) - Before Transfers [Calculate Lines 3 plus 4 minus 5] $ 188 $ 42 $ 21 ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds $ ( 270 9 610) $ (133 $ (8 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18 Debt Paid - Bonds 19 - Other Long -term Debt 20 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Term Debt - End of Yr 22 Depreciation (included in operating statement) $ 139 1 $ 849211 City of Oak Park Heights SECTION III: ENTERPRISE FUNDS - Water, Se` - Include operations of all enterprise funds and relo Note: Do not include Liquor on this page. For the Year Ended December 31, 2011 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 5 NON - OPERATING EXPENSES (interest, etc.) 6 NET INCOME (LOSS) - Before Transfers [Calculate Lines 3 plus 4 minus 5] ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18 Debt Paid - Bonds 19 - Other Long -term Debt 20 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Term Debt - End of Yr 22 Depreciation (included in operating statement) City of Oak Park Heights SECTION III: ENTERPRISE FUNDS - Water, Se` - Include operations of all enterprise funds and relo Note: Do not include Liquor on this page. For the Year Ended December 31, 2011 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 5 NON - OPERATING EXPENSES (interest, etc.) 6 NET INCOME (LOSS) - Before Transfers [Calculate Lines 3 plus 4 minus 5] ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18 Debt Paid - Bonds 19 - Other Long -term Debt 20 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Term Debt - End of Yr 22 Depreciation (included in operating statement) City of Oak Park Heights SECTION III: ENTERPRISE FUNDS - Water, Se` - Include operations of all enterprise funds and relo Note: Do not include Liquor on this page. For the Year Ended December 31, 2011 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 5 NON - OPERATING EXPENSES (interest, etc.) 6 NET INCOME (LOSS) - Before Transfers [Calculate Lines 3 plus 4 minus 5] ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18 Debt Paid - Bonds 19 - Other Long -term Debt 20 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Term Debt - End of Yr 22 Depreciation (included in operating statement) City of Oak Park Heights SECTION III: ENTERPRISE FUNDS - Water, Se` - Include operations of all enterprise funds and relo Note: Do not include Liquor on this page. For the Year Ended December 31, 2011 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] 4 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 5 NON - OPERATING EXPENSES (interest, etc.) 6 NET INCOME (LOSS) - Before Transfers [Calculate Lines 3 plus 4 minus 5] ADDITIONAL INFORMATION- 7 Taxes (exclude special assessments) 8 Federal Grants 9 State Grants (include MV Credits) 10 County Grants / Local Grants 11 Operating Transfers In from Other Funds 12 Operating Transfers Out to Other Funds 13 Capital Outlay during the Year 14 Interfund Debt Borrowed 15 Interfund Debt Paid 16 Borrowing - Bonds Issued (net proceeds) 17 Interest Paid and Fiscal Charges 18 Debt Paid - Bonds 19 - Other Long -term Debt 20 Outstanding Bonded Debt - End of Year 21 Outstanding Other Long -Term Debt - End of Yr 22 Depreciation (included in operating statement) City of Oak Park Heights Liquor Store ENTERPRISE FUND - Operating Statement For the Year Ended December 31, 2011 SPECIFY FUND NAME: Amount 1 OPERATING REVENUES 2 - Cost of Sales 3 - Gross Profit Calculate (Lines 1 minus 2) 4 OPERATING EXPENSES 5 OPERATING INCOME (LOSS) Calculate (Lines 3 minus 4 6 NON - OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) 7 NON - OPERATING EXPENSES (interest, etc.) 8 NET INCOME (LOSS) - Before Transfers Calculate (Lines 5 plus 6 minus 7) ADDITIONAL INFORMATION: 9 Taxes (exclude special assessments) 10 Federal Grants 11 State Grants (include MV Credits) 12 County Grants / Local Grants 13 Operating Transfers In from Other Funds 14 Operating Transfers Out to Other Funds 15 Capital Outlay during the Year 16 Interfund Debt Borrowed 17 Interfund Debt Paid 18 Borrowing - Bonds Issued (net proceeds) 19 Interest Paid and Fiscal Charges 20 Debt Paid - Bonds 21 - Other Long -term Debt 22 Outstanding Bonded Debt - End of Year 23 Outstanding Other Long -Term Debt - End of Yr I L 24 Depreciation (included in operating statement) NUMBER OF LIQUOR STORES OPERATED BY *TYPE OF LIQUOR STORE: F THE CITY: IF DISCONTINUED LIQUOR OPERATIONS: EFFECTIVE DATE: City of Oak Park Heights SECTION IV: DEBT STATEMENT - ALL FUNDS For the Year Ended December 31, 2011 BEGINNING OF THE ISSUED DURING THE PAID DURING THE TYPE OF BONDS YEAR (a) YEAR (b) YEAR (c) END OF YEAR 1 General Obligation 2 G.O. Tax Increment 3 Revenue Tax Increment 4 G.O. Special Assessment $ 7,110,000 $ 255,000 $ 6,855,000 5 G.O. Revenue (G.O. backed) 6 Revenue 7 Other (MSAH, etc.) 8 TOTAL BONDED DEBT $ 7,110,000 $ - $ 255,000 $ 6,855,000 Refunding Bonds (included in debt 9 statement - lines 1 -7) OTHER LONG -TERM DEBT 10 Installment Purchase Contracts 11 Certificates of Indebtedness 12 Notes (PFA) 13 Other Long -term Debt [:14: TOTAL OTHER LONG -TERM DEBT $ - $ - $ - S 15 SHORT -TERM DEBT $ - 16 1NTERFUND DEBT $ - 17 Com ensated Absences $ 263,801 18 Other Post-employment Benefits Liability $ 121,007 Special Revenue ACCOUNTS PAYABLE General Fund Funds All Other Funds Total All Funds 17 December 31 $ 80,554 $ 158 $ 131,792 $ 212,504 City of Oak Park Heights SECTION V: LIABILITIES AND FUND EQUITY For the Year Ended December 31, 2011 GOVERNMENTAL FUNDS - LIABILITIES General special Revenue Debt Service Capital Projects Fermanent Total All Fund Funds Funds Funds Funds Governmental Funds 1 TOTAL LIABILITIES 17206 168,676 190,732 1 ir $ 532,214 GOVERNMENTAL FUNDS - FUND EQUITY General Special Revenue Debt Service Capital Projects Permanent Total Total FUND BALANCE Fund Funds Funds Funds Funds Governmental Funds Component Units 2 Nonspendable $ 2,057 $ 2,057 3 Restricted $ 8,155 $ 112,571 $ 913,170 $ 1 4 Unrestricted — Committed $ - 5 Unrestricted — Assigned $ 17900 $ 31,198 $ 10,704,782 $ 10,914,980 6 Unrestricted — Unassigned $ 3,080,504 $ 3 1 080 1 504 7 TOTAL FUND EQUITY $ 3,261,561 $ 39,353 $ 112,571 $ 11,617,952 $ 15,031,437 $ - PROPRIETARY FUNDS - NET ASSETS Internal Service Private Purpose Total Total FUND BALANCE Enterprise Funds Funds Trust Funds Net Assets Component Units 8 Invested in Capital Assets $ 6,964,787 $ 6,964,787 9 Restricted $ - E ll Unrestricted $ 1,135,679 $ 1,135,679 TOTAL NET ASSETS $ 8,100,466 $ - $ - $ 8,100,466 $ - City of Oak Park Heights SECTION VI: EMPLOYEE SALARY AND BENEFITS For the Year Ended December 31, 2011 GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 1 Number of Full -time Employees ................................................................................................ ............................... 1 4.50 2 Number of Part -time Employees ............................................................................................... ............................... 2 1.00 3 Total Amount of Salaries/Wages Paid to General Government Employees ............................. ............................... 3 $ 390,015 4 Total Amount of Benefits for General Government Employees ............................................... ............................... 4 $ 125,104 POLICE /SHERIFF /CORRECTIONS DEPARTMENT 5 Number of Full -time Employees ................................................................................................ ............................... 5 10.00 6 Number of Part -time Employees ............................................................................................... ............................... 6 7 Total Amount of Salaries/Wages Paid to Department Employees ............................................ ............................... 7 $ 794,019 8 Total Amount of Benefits for Department Employees .............................................................. ............................... 8 $ 274,567 FIRE DEPARTMENT 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 13 Number of Full -time Employees ................................................................................................ ............................... 13 0.30 14 Number of Part -time Employees ............................................................................................... ............................... 14 15 Total Amount of Salaries/Wages Paid to Street Department Employees ................................. ............................... 15 $ 1%257 16 Total Amount of Benefits for Street Department Employees ................................................... ............................... 16 $ 5,848 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 33 Number of Full -time Employees ................................................................................................ ............................... 33 0.70 34 Number of Part -time Employees ............................................................................................... ............................... 34 10.00 35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees .......... ............................... 35 $ 46,500 36 Total Amount of Benefits for Park and Recreation Department Employees ............................ ............................... 36 $ % 233 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 45 Number of Full -time Employees ................................................................................................ ............................... 45 1.40 46 Number of Part -time Employees ............................................................................................... ............................... 46 27.00 47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees ............... ............................... 47 $ 135,544 48 Total Amount of Benefits for All Other Governmental Fund Employees ................................. ............................... 48 $ 42,149 TOTAL GOVERNMENTAL FUND EMPLOYEES 49 Number of Full -time Employees ................................................................................................ ............................... 49 16.90 50 Number of Part -time Employees ............................................................................................... ............................... 50 38.00 51 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees ......................... ............................... 51 $ 1,385,335 52 Total Amount of Benefits for All Governmental Fund Employees ........................................... ............................... 52 $ 456,901 ENTERPRISE FUND EMPLOYEES 53 Number of Full -time Employees ................................................................................................ ............................... 53 4.10 54 Number of Part -time Employees ............................................................................................... ............................... 54 55 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees ..................................... ............................... 55 $ 245,532 56 Total Amount of Benefits for Enterprise Fund Employees ....................................................... ............................... 56 $ 77,320 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 DISTRICT TYPE OF DISTRICT GOVERNING BODIES OF ORGANIZATION 1 Met Council Other Board of Directors 2 Browns Creek Watershed District Board of Directors 3 Middle St Croix Watershed District Board of Directors 4 5 City of Oak Park Heights SECTION VIII - JOINT POWERS AGREEMENT If you participate in one or more joint powers agreement, please identify below: •per res PARTICIPATING INCLUDED ORGANIZATION PURPOSE OF AGREEMENT 'Yes. GOVERNMENTAL UNITS IN REPORT ?;Yes res 1 St Croix Valley Joint Cable Commission Manage Cable Providers Stillwater, B ,Oak Park Heights 2 0 .per 3 o Yes 4 i Y - Y es Yes `Yes Yes •Yes. 'Yes. Ye Yes •Yes. 'Yes. Ye: Yes 'Yes Yes -Yes. Yes_. •Yes. •Yes •Yes. •Yes. Ye Yes •Les . ly Ye s SECTION IX: COMPONENT UNITS YesYes For the Year Ended December 31, 2011 Yes Y. y am lead Government Fund? NAME OF COMPONENT UNIT 1 2 Economic and Development Authority 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 City of Oak Park Heights SECTION X: Unique Circumstances and Other Comments Please indicate anything unique to your 4 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): 11