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Home My WebLink About2012 GAAP Report.xlsx 2012 GAAP ReportPrinted 6/28/2013 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 July 1, 2013. Please become familiar with the forms and review each line for accuracy. Version 2012A 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. Tab NameRed Messages Remaining Cover0 Revenues0 Expenditures0 Enterprise0 Enterprise - Liquor0 Indebtedness0 Fund Balance0 Cash and Investments0 Employee0 Special Districts0 Joint Powers - Compnent 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@auditor.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, 2012 Please complete this form per Minn. Stat. Sec. 6.74 and return it with the city's financial statement by July 1, 2013 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, 2012 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: 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 City Mailing Address: P.O. Box 2007 MN 55082 Oak Park Heights CityStateZip 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 DaveMolAUDITOR Contact: First NameMiddle NameLast NameTitle (651) 407-5803dmol@hlbtr.com Phone NumberEmail Address Cost of Financial Statement Preparation $ 35,190 (Outside Vendor):Cost of Audit: **Please check if the duties of clerk and treasurer are combined. Indicate date, if change in status in 2012: 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@auditor.state.mn.us Saint Paul, Minnesota 55103Web site:www.auditor.state.mn.us Phone: (651) 297-3682/Fax: (651) 296-4755 City of Oak Park Heights SECTION I: REVENUES For the Year Ended Include all governmental funds, expendable trust funds and component units. Exclude enterprise funds.December 31, 2012 Amount TAXES (round to nearest dollar) 1 Property Taxes (include Tax forfeited Property) .................................................................................................................................................. ......................................................1$ 4,179,856 2 Tax Increments (TIF) ............................................................................................................................................................................. ...............2$ 26,583 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$ 21,906 9 LICENSES AND PERMITS ............................................................................................................................................................................. ..................9$ 163,986 INTERGOVERNMENTAL REVENUES FEDERAL-Community Development Block Grants (CDBG,SCDPG 10include Entitlements CFDA #14.218,14.219,14.228)...................................................................................................................10 11-11 12-12$ 6,395 13-13 14-14 15-Other Federal Grants .........................................................................................................................................................................15$ 11,963 16 STATE-Local Government Aid (LGA)................................................................................................................................................................... ........16 17-17 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$ 2,040 24-24$ 24,000 25-25 26-26$ 61,242 27-27 28-28 29-Other State Grants and Aids (police, fire) (payments in lieu of taxes) ............................................................................................................................. .................29 30 COUNTY-Highways ................................................................................................................................................................................... .................30 31-Other County Grants ................................................................................................................................................................................ .......31$ 31,741 32 LOCAL UNITS - IRRRB Grants....................................................................................................................................................................... ...............................32 33 - Other Local Units Grants..................................................................................................................................................................... .......33 3434$ 137,381 CHARGES FOR SERVICES 35 General Government (include auto registration, filing fees) ...................................................................................................................................... ............................35$ 17,528 36 Police and Fire Contracts ........................................................................................................................................................................ .................................................36$ 85,248 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$ 31,913 4646$ 134,689 47 FINES AND FORFEITS (35000) ....................................................................................................................................................................... ...................................47$ 56,709 48 ADMINISTRATIVE FINES (35000) .......................................................................................................48 MISCELLANEOUS REVENUES 49 Investment Earnings (checking, savings and investments) .......................................................................................................................................... ............................49$ 204,422 Refunds and Reimbursement and Misc $40,395 ; PILOT - non profit $43,075; All Other Revenue 50 Insurance refunds/dividends $29,172 (identify) 50$ 112,642 51 TOTAL REVENUES (should equal total on financial statement) ....................................................................................................................................... ..................51$ 5,038,174 OTHER FINANCING SOURCES 52 Investments - Sold or matured (CDs., savings withdrawals, etc.) ................................................................................................................................. ......................52 53 Borrowing- Bonds Issued (net proceeds)........................................................................................................................................................... .................53$ 5,295,137 54- Other Long-term Debt .............................................................................................................................................................................. ...............54 55- Short-term Debt ................................................................................................................................................................................... .....55 56 Other Financing Sources (Include Interfund Debt) ................................................................................................................................................. ...56$ 24,418 57 Operating Transfers from Enterprise Funds and Internal Service Funds ............................................................................................................................. .......................57$ 408,914 58 Operating Transfers from Governmental Funds ......................................................................................................................................58$ 1,266,319 59 TOTAL REVENUES AND OTHER FINANCING SOURCES .....................................................................................................................................59$ 12,032,962 City of Oak Park Heights SECTION II: EXPENDITURES For the Year Ended December 31, 2012 Include all governmental funds, expendable trust funds and component units. Exclude enterprise funds (sewer, etc.). Amount GENERAL GOVERNMENT (round to nearest dollar) $ 84,196 1 Governing Board . ................................................................................................................................................................................. ......................1 $ 463,517 2 Administration and Finance (clerk/treasurer, deputy clerk, etc.) .................................................................................................................................. ...............................2 $ 635,637 3 Other General Government (elections, assessing, audit, legal, etc.) ...................................................................................................................3 4 General Government - Capital Outlay ............................................................................................................................................................... ..................4 PUBLIC SAFETY $ 1,119,389 5 Police/Sheriff - Current Expenditures (include police relief, forfeiture fund) .................................................................................................................... .....................5 6 - Capital Outlay ........................................................................................................................................................................ ............................6 77 8 - Capital Outlay ................................................................................................................................................................ ...............................8 9 Ambulance - Current Expenditures (include rescue squad, 1st responders) ........................................................................................................................... ..............9 10 - Capital Outlay ............................................................................................................................................................... ................................10 $ 160,380 11 Fire - Current Expenditures (include fire relief) ................................................................................................................................................ ................11 12 - Capital Outlay .......................................................................................................................................................................... ..............................12 $ 114,817 13 Other Protection - Current Expenditures (include building inspection, flood control) ............................................................................................................. ............................13 $ 35,520 14 - Capital Outlay ....................................................................................................................................................... ..........................14 STREETS AND HIGHWAYS (Roads and Bridges) 1515 $ 60,667 16 Street Maintenance and Storm Sewers (include street cleaning) .................................................................................................................................... ..16 $ 95,162 17 Snow and Ice Removal ............................................................................................................................................................................. ....................17 $ 302,134 18 Street Engineering ............................................................................................................................................................................... ............................18 $ 62,993 19 Street Lighting .................................................................................................................................................................................. ..............................19 20 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ............................................................................................................20 $ 38,826 21 Street - Other Capital Outlay (buildings and equipment)........................................................................................................................................... ..................21 SANITATION (EXCLUDE SEWER) $ 194,703 22 Garbage and Other Refuse Collection and Disposal (enterprise fund accounting preferred) .......................................................................................................... ...........................................22 23 Other Sanitation - Current Expenditures (weed & pest control, recycling).......................................................................................................................... .....23 24 Sanitation - Capital Outlay ...................................................................................................................................................................... .............................24 HEALTH 25 Current Expenditures ............................................................................................................................................................................. ...........................25 26 Capital Outlay ................................................................................................................................................................................... ....................................26 HUMAN SERVICES 27 Income Maintenance ............................................................................................................................................................................... .......................27 2828 2929 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 $ 132,497 35 Parks and Recreation - Current Expenditures (include community center, Cable TV).................................................................................................................. ................................................35 $ 83,835 36 - Capital Outlay ................................................................................................................................................ ................................36 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 $ 33,113 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 $ 2,675 53 Capital Project Fund Outlay for Enterprise Funds (water, sewer, etc.)............................................................................................................................. ...53 TOTAL CURRENT EXPENDITURES Calculate (lines 1,2,3,5,7,9,11,13,15,16,17,18,19,22,23,25,27,28,29,31,33,35,37,39, $ 3,459,205 5454 TOTAL CAPITAL OUTLAY $ 160,856 5555 DEBT SERVICE $ 275,000 56 Principal Payments on Bonds ...................................................................................................................................................................... ....................56 57 Principal Payments on Other Long-term Debt and Short-term Debt ................................................................................................................................... ..57 $ 364,534 58 Interest and Fiscal Charges ...................................................................................................................................................................... ....................58 TOTAL EXPENDITURES (should equal total on financial statement) Calculate (Sum Lines 54 through 58).................................................................. $ 4,259,595 5959 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 $ 1,266,319 6464 TOTAL EXPENDITURES AND OTHER FINANCING USES Calculate (Sum Lines 59 through 64)................................................................... $ 5,525,914 6565 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. Water, Sewer, Refuse, Liquor, 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, 2012 SewerStorm SewerWater SPECIFY FUND NAME: SewerStreets & HighwaysWater SPECIFY ENTERPRISE DESCRIPTION: $ 800,281$ 83,762$ 714,660 1 OPERATING REVENUES $ 668,454$ 43,904$ 470,065 2 OPERATING EXPENSES OPERATING INCOME (LOSS) $ 131,827$ 39,858$ 244,595 3 [Calculate Line 1 minus 2] NON-OPERATING REVENUES (interest, grants, 4 $ 5,527$ 1,720$ 6,799 property taxes, assessments, etc.) $ 134$ 95,325$ 201 5 NON-OPERATING EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers 6 $ 137,220$ (53,747)$ 251,193 [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 $ (177,384)$ (5,992)$ (225,538) 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 $ 160,064$ 84,171 22 Depreciation (included in operating statement) 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. Water, Sewer, Refuse, Liquor, 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, 2012 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] NON-OPERATING REVENUES (interest, grants, 4 property taxes, assessments, etc.) 5 NON-OPERATING EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers 6 [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, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc. - Include operations of all enterprise funds and related component units. Water, Sewer, Refuse, Liquor, 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, 2012 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] NON-OPERATING REVENUES (interest, grants, 4 property taxes, assessments, etc.) 5 NON-OPERATING EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers 6 [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, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc. - Include operations of all enterprise funds and related component units. Water, Sewer, Refuse, Liquor, 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, 2012 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] NON-OPERATING REVENUES (interest, grants, 4 property taxes, assessments, etc.) 5 NON-OPERATING EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers 6 [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, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc. - Include operations of all enterprise funds and related component units. Water, Sewer, Refuse, Liquor, 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, 2012 SPECIFY FUND NAME: SPECIFY ENTERPRISE DESCRIPTION: 1 OPERATING REVENUES 2 OPERATING EXPENSES OPERATING INCOME (LOSS) 3 [Calculate Line 1 minus 2] NON-OPERATING REVENUES (interest, grants, 4 property taxes, assessments, etc.) 5 NON-OPERATING EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers 6 [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, 2012 Amount SPECIFY FUND NAME: 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 NON-OPERATING REVENUES (interest, grants, property taxes, 6 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 24 Depreciation (included in operating statement) NUMBER OF LIQUOR STORES OPERATED BY THE CITY: *TYPE OF LIQUOR STORE: IF DISCONTINUED LIQUOR OPERATIONS: EFFECTIVE DATE: City of Oak Park Heights SECTION IV: DEBT STATEMENT - ALL FUNDS For the Year Ended December 31, 2012 BEGINNING OF THE ISSUED DURING THE PAID DURING THE YEAR (a)YEAR (b)YEAR (c)END OF YEAR TYPE OF BONDS $ 6,855,000 $ 5,140,000 $ 275,000 $ 11,720,000 General Obligation 1 G.O. Tax Increment 2 Revenue Tax Increment 3 G.O. Special Assessment 4 G.O. Revenue (G.O. backed) 5 Revenue 6 Other (MSAH, etc.) 7 TOTAL BONDED DEBT$ 6,855,000$ 5,140,000$ 275,000 $ 11,720,000 8 Refunding Bonds (included in debt statement - lines 1-7) $ - $ 5,140,000 $ 5,140,000 9 OTHER LONG-TERM DEBT 10 Installment Purchase Contracts 11 Certificates of Indebtedness 12 Notes (PFA) 13 Other Long-term Debt $ -$ -$ -$ - 14TOTAL OTHER LONG-TERM DEBT $ - 15 SHORT-TERM DEBT $ - 16 INTERFUND DEBT $ 247,346 17Compensated Absences $ 142,948 18Other Post-employment Benefits Liability Special Revenue Funds General FundAll Other FundsTotal All Funds ACCOUNTS PAYABLE $ 121,455 $ 10,634 $ 150,586 $ 282,675 17December 31 City of Oak Park Heights SECTION V: LIABILITIES AND FUND EQUITY For the Year Ended December 31, 2012 GOVERNMENTAL FUNDS - LIABILITIES GeneralSpecial Revenue Debt ServiceCapital Projects Permanent Total All FundFundsFundsFundsFunds Governmental Funds $ 228,821 $ 121,634 $ 161,434 1TOTAL LIABILITIES$ 511,889 GOVERNMENTAL FUNDS - FUND EQUITY GeneralSpecial Revenue Debt ServiceCapital Projects PermanentTotalTotal FUND BALANCE FundFundsFundsFundsFundsGovernmental FundsComponent Units $ 4,609 $ 4,609 2Nonspendable $ 11,527 $ 5,309,831 $ 870,864 $ 6,192,222 3Restricted $ - 4 $ 165,000 $ 31,627 $ 11,645,003 $ 11,841,630 5 $ 3,500,024 $ 3,500,024 6 $ 3,669,633 $ 43,154 $ 5,309,831 $ 12,515,867 $ 21,538,485 $ - 7TOTAL FUND EQUITY PROPRIETARY FUNDS - NET ASSETS Internal Service Private PurposeTotalTotal FUND BALANCE Enterprise Funds FundsTrust FundsNet AssetsComponent Units $ 6,746,344 $ 6,746,344 8Invested in Capital Assets $ - 9Restricted $ 1,279,874 $ 1,279,874 10Unrestricted $ 8,026,218 $ - $ - $ 8,026,218 $ - 11TOTAL NET ASSETS City of Oak Park Heights SECTION V: CASH AND INVESTMENTS - ALL FUNDS For the Year Ended December 31, 2012 Special Revenue General FundFundsTotal All Funds 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, 2012 GOVERNMENTAL FUND EMPLOYEES GENERAL GOVERNMENT (Administration) 4.92 1 Number of Full-time Employees ..................................................................................................................................................................... ....................................................................1 1.00 2 Number of Part-time Employees ..................................................................................................................................................................... .......2 $ 385,902 3 Total Amount of Salaries/Wages Paid to General Government Employees ............................................................................................................................... .........................3 $ 88,134 4 Total Amount of Benefits for General Government Employees ......................................................................................................................................... ..............................................................................4 POLICE/SHERIFF/CORRECTIONS DEPARTMENT 10.00 5 Number of Full-time Employees ..................................................................................................................................................................... ....................................................................5 1.00 6 Number of Part-time Employees ..................................................................................................................................................................... .......6 $ 832,563 7 Total Amount of Salaries/Wages Paid to Department Employees ....................................................................................................................................... .................7 $ 279,218 8 Total Amount of Benefits for Department Employees ................................................................................................................................................. ......................................................................8 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 0.32 13 Number of Full-time Employees .................................................................................................................................................................... .....................................................................13 14 Number of Part-time Employees .................................................................................................................................................................... ........14 $ 20,999 15 Total Amount of Salaries/Wages Paid to Street Department Employees ............................................................................................................................... .........................15 $ 6,083 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 10.00 34 Number of Part-time Employees .................................................................................................................................................................... ........34 $ 38,812 35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees .................................................................................................................. ......................................35 $ 9,249 36 Total Amount of Benefits for Park and Recreation Department Employees ............................................................................................................................ ...........................................................................................36 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 1.20 45 Number of Full-time Employees .................................................................................................................................................................... .....................................................................45 27.00 46 Number of Part-time Employees .................................................................................................................................................................... ........46 $ 121,343 47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees ..................................................................................................................... ...................................47 $ 34,955 48 Total Amount of Benefits for All Other Governmental Fund Employees ............................................................................................................................... ........................................................................................48 TOTAL GOVERNMENTAL FUND EMPLOYEES 16.80 49 Number of Full-time Employees .................................................................................................................................................................... .....................................................................49 39.00 50 Number of Part-time Employees .................................................................................................................................................................... ........50 $ 1,399,619 51 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees ........................................................................................................................... .............................51 $ 417,639 52 Total Amount of Benefits for All Governmental Fund Employees ..................................................................................................................................... ..................................................................................52 ENTERPRISE FUND EMPLOYEES 3.70 53 Number of Full-time Employees .................................................................................................................................................................... .....................................................................53 54 Number of Part-time Employees .................................................................................................................................................................... ........54 $ 255,359 55 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees ................................................................................................................................. .......................55 $ 74,522 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 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 Yes 1 COMMISSIONMANAGE CABLE PROVIDERSSTILLWATER, BAYPORT, OAK PARK HEIGHTS Yes 2 Yes 3 Yes 4 Yes 5 Yes 6 Yes 7 Yes 8 Yes 9 Yes 10 SECTION IX: COMPONENT UNITS For the Year Ended December 31, 2012 Blended? Government Fund?NAME OF COMPONENT UNIT Yes 1 Yes ECONOMIC AND DEVELOPMENT AUTHORITY Yes Yes 2 Yes Yes 3 Yes 4 Yes Yes Yes 5 Yes Yes 6 Yes Yes 7 Yes Yes 8 Yes Yes 9 Yes Yes 10 Yes Yes 11 Yes Yes 12 Yes Yes 13 Yes Yes 14 Yes Yes 15 Yes Yes 16 Yes Yes 17 Yes Yes 18 Yes Yes 19 YesYes YesYes 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.). Larger Expenditures in Street Engineering due to preparation and studys related to Highway 39 River Bridge Crossing $139,075 Additional Comments (form, etc):