HomeMy WebLinkAbout05-21-07 Item 2B1, 2006 Unaudited Financial Reports
~
~~HILLS
MEMORANDUM
DATE:
May 16, 2007
Agenda Item 2.B-I.
TO: Honorable Mayor and City Council
FROM: Sue Iverson, Finance Director~
SUBJECT: Unaudited 2006 Financial Reports/2006 Investment Portfolio
BACKGROUND:
Field work on the audit is complete; the financial statements are now being drafted with
footnotes and being reviewed by the auditors. Work still remains to be done the government-
wide statements. A presentation of the financial reports and audit findings will be done on the
June 25, 2007 council meeting.
DISCUSSION:
Attached are the draft fund financial statements and investment portfolio.
You will note that the Surface Water Management Fund has no "cash" reported on the balance
sheet. This is because the fund has negative cash of ($24,617) as of December 31, 2006. There
is a corresponding interfund payable in that amount in the liability section. This is a
considerable improvement as the fund was some ($100,000) at the close of2005.
The TCAAP Fund also shows no "cash" as of December 31, 2006 on the balance sheet. The
corresponding interfund payable for this fund is ($64,922) as of December 31,2006. This
resulted as the developer reimbursement was not received until 2007, after the PDA was signed.
Please note the operating loss in the utility funds on Statement 7 . You will want to use the
"Income (loss) before contributions and transfers" line when looking at performance as
intergovernmental revenues such as MSA and taxes are received after the Operating income
(loss) reporting line.
RECOMMENDED ACTION:
Staff will be available for questions or comments.
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CITY OF ARDEN HILLS, MINNESOTA
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
December 31, 2005
Statement 6
CITY OF ARDEN HILLS, MINNESOTA
STATEMENT OF REVENUES. EXPENSES AND
CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
For The Year Ended December 31, 2006
Statement 7
Business-Type Activities - Enterprise Funds
Surface (Non-Major) Totals
Water Sewer Water Mgmt Recycling Current Year
Operating revenues:
Charges for services $ 1,281,559 $ 1,099,581 $ 399.811 $ 71,127 $ 2,852,078
Permit fees 3,020 875 3,895
Miscellaneous 173 72 245
Total operating revenues 1,284,752 1.100,456 399.811 71,199 2,856,218
Operating expenses:
Personal services 220,630 253,874 86,955 8,957 570,416
Supplies and maintenance 33,867 26,582 2,371 62,820
Other services and charges 48,461 30,009 1,471 228 80.169
Rent 27.333 27.333 54,666
Insurance 21.679 21,679 43,358
Utilities 15,928 24,294 40,222
Purchased services 25,639 26.978 3,497 56,114
Purchased water 833,569 833,569
Recycling charges 72.445 72,445
Sewer charges 623,319 623,319
Depreciation 168,876 133.561 21,578 324,015
Total operating expenses l.395,982 1.167.629 115,872 81,630 2,761.113
Operating income (loss) (111,230) (67,173) 283,939 (10,431) 95.105
Nonoperating revenues (expenses):
TaxeS 13,735 13,735
Intergovernmental revenue 225.000 18.076 243,076
Earnings on investments 50,556 11.041 2,674 850 65,121
Gain on sale of capital assets
Other
Interest and paying agent fees
Total nonoperating revenues (expenses) 50,556 11,041 241,409 18.926 321,932
Income (loss) before contributions and transfers (60,674) (56.132) 525.348 8,495 417,037
Capital contributions (807) (37,707) 1.930 (36,584)
Transfers in (out):
Transfer General Fund 13,783 13.783
Transfer Capital Project Funds
Total transfers 13,783 13,783
Change in net assets (61,481) (93,839) 541,061 8.495 394,236
Net assets - January 1 6,053,658 4,157,275 1.238,780 107,466 11,557,179
Prior period adjustment (73.393) (73.393)
Net assets - January 1, restated 6,053,658 4,157.275 1,238,780 34,073 11,483,786
Net assets - December 31 $ 5,992,177 $ 4,063,436 $ 1,779,841 $ 42,568 $ 11,878,022
28
CITY OF ARDEN HILLS, MINNESOTA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
December 3 I, 2006
Statement 11
Totals
Nonmajor
Special Capital Governmental
Revenue Project Funds
Assets
Cash and investments $ 1,338,4 I 9 $ 534,493 $ 1,872,912
Accrued interest receivable 6,574 2,626 9,200
Accounts receivable 22,551 22,551
Deposits receivable
Loan receivable
Taxes receivable
Special assessments receivable
Due from other governmental units
Prepaid items
Total assets $ 1,367,544 $ 537,119 $ 1,904,663
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 94,448 $ 23,964 $ 118,412
Salaries payable 1,164 1,164
Contracts payable
Deposits payable
Interfund payable 64,922 64,922
Due to other governmental units 1,160 1,160
Deferred revenue
T otalliabilities 161,694 23,964 185,658
Fund balances:
Reserved for:
Prepaid items
Deposits receivable
Debt retirement
Tax increment purposes 459,195 459,195
Unreserved:
Designated:
Community Services 18,860 18,860
Parks 164,220 164,220
Cable television 287,801 287,801
TCAAP (Il4,719) (Il4,719)
Risk management 260,193 260, I 93
Economic development 130,300 130,300
Capital improvements 513, I 55 513,155
Ensuing years expenditures
Undesignated
Total fund balances 1,205,850 513, I 55 1,719,005
Total liabilities and fund balances $ 1,367,544 $ 537,II9 $ 1,904,663
80
CITY OF ARDEN fiLLS, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2006
Statement 12
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CITY OF ARDEN HILLS, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECT FUNDS
December 3 I, 2006
Statement 15
Public
Safety
Capital
Equipment
Assets
Cash and investments $ 534,493
Accrued interest receivable 2,626
Accounts receivable
Loan receivable
Taxes receivable:
Due from County
Due from other governmental units
Total assets $ 537,Il9
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 23,964
Contracts payable
Deposits payable
Interfund payable
Due to other governmental units
Deferred revenue
Total liabilities 23,964
Fund balances (deficit):
Reserved for tax increment purposes
Unreserved:
Designated:
Capital improvements 513,155
Undesignated
Total fund balances 513,155
Total liabilities and fund balances $ 537,Il9
100
CITY OF ARDEN HILLS, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2006
Statement 16
104