1991-02-04 CC Minutes
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COUNCIL MINUTES
FEBRUARY 4TH, 1991
The regular meeting of the Albertville City Council was called
to order by Mayor Jim Walsh. Members present included Mark
Barthel, Don Cornelius, Donatus Vetsch, and Duane Berning. Other
staff members present were Maureen Andrews, Ken Lindsay, and Jackie
Peterson. Others present were Gary Schwenzfeier, Gordy Berning,
Judy Roden, Kevin Mea1house, Cornelius Paulson, Ron Becker, Don
Mischke, and Lynnetta VanDale.
The agenda for the evening's meeting was reviewed by the
Council. Maureen informed the Council that there were three
additions to the Agenda. They were as follows:
1.
Mosford, Barthel & Co. Proposal for Assistance in
acquiring Accounting Software and Computer Hardware
2. Jackie Peterson's Request for Membership to
International Institute of Municipal Clerks
3. Don Mischke's Presentation of a Revised Plan Proposal
of the New High School
Don Cornelius made a motion to approve the Agenda. Donatus
Vetsch seconded the motion. All were in favor and the motion
carried.
The minutes for the January 22, Council Meeting were reviewed.
It was pointed out that page 4, paragraph 5, should read "in the
long run" not "in the long rung". Duane stated that on page 4
paragraph 2, he did not recall saying that Robert Miller served 20
municipalities. He said he meant that he served 2 municipalities.
He also pointed out that on page 2, 1st paragraph, Don Cornelius
made the correction and not himself.
At that time Don Cornelius made a motion to approve the
minutes with the corrections, of the January 22, Council Meeting.
Donatus Vetsch seconded the motion. All were in favor and the
motion carried.
Mayor Jim Walsh then opened discussion of the Community Forum
by addressing Don Mischke.
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Don then presented a preliminary sit plan of the new St.
Michael Albertville High. School. He explained that County Road 19
is on the right and 50th Street runs along the toP. The Ball Park
has been situated on the East side the Building and the Football
Field placed to the rear of the building. He stated that the
dotted lines represent the proposal of two future classroom areas,
a swimming pool area, and a hockey arena. He stated that the
current plans represent room for 800 students. Wi th the additional
classroom space, the school will have the capacity to house 1,200
students.
He then pointed out that the football and track fields were
placed in back, adjacent to the spectator parking areas. The
parking lot holds spaces for 504 car stalls, which will also serve
as student parking during school hours. He further explained that
there is an additional 128 stall parking area directly behind the
school designed for faculty parking. He pointed out that there
could be signs for no parking between 7:00 a.m. and 3:30 p.m.
posted. After that time, it could be open for additional parking
for the public.
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Jim Walsh asked Don if the 16 foot drive along the West side
of the school is adequate enough width for fire trucks to pass
through? Mr. Mischke stated that he had a good question and that
he will check on it.
Jim Walsh informed Mr. Mischke that himself and Duane Berning
were appointed to be the liaison between the Council and the School
Board, and requested that all communication from the School Board
to the Council go through themselves.
Mr. Mischke stated that he was the representative for the
School Board during the project and that he could be contacted with
questions.
There was some discussion as to the placement of the school
out at the corner. The soil studies show that this is the most
suitable area to build on. There was some question as to what kind
of traffic problems may occur if built there. Mr. Mischke stated
that it is currently being studied.
The Council discussed a few miscellaneous thoughts and then
thanked Don for his appearance.
The Council then reviewed the application for Beer Permit for
the St. A1bert~s Social Committee. They will need it for February
9th. The proceeds will be a church donation.
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Donatus Vetsch made a motion and Don Cornelius seconded the
motion to approve the application.
Jim Walsh noted that the application states that they must be
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present at the meeting. to be approved.
wished to waive the personal appearance.
carried.
He asked Donatus if he
All agreed and the motion
Next the Council heard from Lynnetta VanDale. Mary Hartner
and herself were representing the Fly the Flag campaign which is
in support for the troops in the Persian Gulf. It is their hopes
that Albertville will also participate in the campaign.
She handed out a flyer explaining the campaign. She
explained that Mary Hartner had heard about it on the radio and
thought it was a good idea. She perused the campaign by bringing
it to the Jaycees in St. Michael. They had purchased the flags for
disbursement. Persons can get them from the bank, the Legion Club
and the Lions.
There was some discussion as to the costs involved. and what
the next steps were to be. All the Council Members felt that this
was a good cause and want to participate.
Donatus said he would present this campaign to the Lions at
the next meeting.
At that time Lynnetta thanked the Council and excused herself
from the meeting.
Jim Walsh then asked if there was any more comments from the
residents. Ron Becker said he wanted to discuss what progress the
City has done as far as fixing 50th street.
Jim suggested we wait until the Engineering portion of the
minutes to discuss the matter.
Jim then announced to the Council and others present, that he
had an Administration Management letter from our Auditors. that he
wished to read to the public. The letter read as follows:
August 24, 1990
To the City Council
City of Albertville
]A1bertvi1Ie. Minnesota
We have audited the financial statements of the city of Albertville
for the year ended December 31, 1989, and have issued our report
thereon dated August 24, 1990. During our audit we became aware
of several matters that are opportunities for strengthening
internal controls and operating efficiency. Our comments and
suggestions regarding those matters are as follows:
1. Last year we noted in our management letter that no state
wi thho1ding taxes had been remitted during 1988 and that the
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federal for 941~s for 1988 were incorrectly prepared. At that time
we discussed this matter with the City Administrator and were
assured that these reports would be corrected. During our audit
this year, we found that not only had the 1988 reports not been
filed, but that no federal or state withholding tax reports had
been filed and not taxes remitted for 1989.
It is extremely important that payroll tax deposits and payroll
tax reports be submitted on a timely basis as there are substantial
penalties for failing to meet these deadlines. Failure to file the
state withholding taxes for 1988 and 1989 has already cost the City
$2,900 in penalties and interest. We estimate that the potential
IRS penalties and interest for failure to file the federal taxes
could run as high as $8,000.
Accurate payroll records must be maintained and timely tax deposits
made. Someone must be take ultimate responsibility for ensuring
that this is done.
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One way of ensuring that the payroll tax reports are timely filed
would be to use a payroll service. There are several service
bureaus in the metro area that will print payroll checks and file
all the payroll tax forms for a monthly fee.
2. During our audit we also found that he correct amounts of FICA
were not being withheld from some employees. For new and part-time
employees, only the 1,45% medicare tax was withheld. The basic
rule for government employees is that if the employee qualifies for
PERA withholding, then he qualifies for FICA withholding of 7.65%.
The eligibility requirements for PERA are set out in the PERA
Reporting Manual and the staff can contact us, for PERA if they
have questions regarding whether an employee is subject to PERA
and/or FICA withholding.
3. The City had over two million dollars in the bank at December
31,1989, most of which was in two interest bearing checking
accounts earning 5.25%. Most of the cash in the bank belongs to
the debt service funds. It is not difficult to schedule out the
debt service payments for a given year and invest the cash
accordingly.
If these monies were invested in instruments earning even two
percent more than the interest your are receiving on the checking
accounts, the additional interest on two million dollars would be
$40,000. The Council has an obligation to see that the City~s
money is invested wisely and that the City receives a reasonable
return on its investments.
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4. The City did not have sufficient pledged collateral for funds
on deposit at Security Bank Northwest for tow of the three periods
tested. By law, the Council is responsible for ensuring that
pledged collateral is in place at the time funds are deposited.
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This matter was identified as a violation of state statutes in our
compliance report found. on page 49 of the City.s Comprehensive
Annual Financial Report.
5. Once again. we made a large number of adjusting journal
entries (92) during the audit. Many of these adjustments were due
to miscodings which means extra time tracing transactions and
making the necessary adjustments. .
Several items needed for the audit were not readily available. We
spent much time looking for particular invoices. receipts. etc.
Part of this was due to the disorganization caused by the office
remodeling. We made several suggestions to the City Administrator
during our audit field work regarding a filing system. which she
started to implement at that time.
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6. We made every effort to reduce the amount of audit time by
providing your staff with lists of schedules they could prepare and
other information needed for the audit. and even went so far aa to
give your staff a list of items to ask your accountant to provide.
Many of those schedules and recaps were not provided. and as a
result. we spent considerable time preparing the necessary
schedules.
We began contacting the Administrator in early March regarding
setting the date for the audit field work and kept in biweekly
contact until she indicated she was ready for the audit. However.
since we were no t able to begin until late July we were unable to
spend consecutive blocks of time working on the audit due to other
commitments; having to stop and start the audit work adds more time
to completing the audit.
The audit report is not a very useful tool for the City when it is
completed s 0 late in the year. also. June 30th is the state
auditor's deadline for the annual audit report and city reporting
form. In order to meet this deadline we have to get in and do the
audit field work sometime between mid February and early May.
During 1989 and 1990 the state auditor has withheld a portion of
local government aid until the audit report is received by them.
The State Auditor has informed us that it is their intention. under
Minnesota Statutes. to permanently withhold those aids in 1991 if
the audit report is not timely files.
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7. The computer sewer billing system appears to be running
smoothly. One suggestion which we made last year was to run all
sewer billings and receipts through the accounts receivable general
ledger account. This was not done for 1989. but we again discussed
with the staff that this should be implemented. By doing this the
staff will always have an accounts receivable balance on the books
to compare to the computer balance. This should enable staff to
more quickly spot problems.
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One item that is still included in the sewer receivables is the
$12.000 amount due from .Hordis Brothers from 1987 which was never
certified to the county auditor. It is our understanding that if
this amount was not paid by this fall. it would be put on the
delinquent tax rolls.
8.With the advent of "Truth in Taxation".it is now required that
the City prepare budgets for the general and special revenue funds.
Budgeting in the general and special revenue funds is not well
thought out at the revenue level. If the City does not have a good
handle on the revenue side of the budget. it is very difficult to
budget expenditures. The lack of current budget versus actual
expenditures at budget preparation time makes the budget process
even more difficult.
9. As part of our audit we reviewed the bond documents and the
adequacy of future cash flow for the various outstanding bonds.
In reviewing the bond documents for tow issues. General Obligation
Advance Refunding and Improvement Bonds of 1988 and Water and
SKewer Revenue Bonds of 1988 we noted that the Council is to
transfer net revenues of the Sewer Fund to these debt service funds
if current revenues in the debt service fund are inadequate to
cover the annual debt service payments. If necessary. the amount
of the transfer to the Water and Sewer Revenue Bonds of 1988 Debt
Service Fund would be an amount to eliminate any deficit spending
in that fund. The amount of the transfer from the
Sewer Fund to the General Obligation Advance Refunding and
Improvement Bonds of 1988 Debt Service Fund can exceed 66.34% of
the amount necessary to cover any deficit in that fund. The
remaining amount would probably have to come from the
General Fund . Neither of these funds had deficits during the
current year.
10. We realize that the City Administrator is extremely busy
wi th the many planning an development issues associated with
Albertville's growth. This apparently prevents her from devoting
sufficient time to her duties as City Clerk/Treasurer. As a result
payroll returns are not being timely filed. in one instance special
assessment information was not submitted to County on time. and
also information and schedules were not available at the time of
audit field work. The Administrator had delegated some of this
work to an office staff person and assumed that it was getting
done. While work frequently must be delegated. it is imperative
that the City Administrator be able to free up enough time to
adequately supervise employees to ensure that the work delegated
is in fact being completed.
11. The City currently retains an outside accountant to process
monthly information. The Administrator and mayor have expressed
an interest in using an in-house computer system to process the
accounting information. Whether Council decides to retain their
current outside accountant for processing monthly financial
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information or to use an in-house computer system there is a need
for an additional emplQyee to handle the day to day accounting
information.
If you retain your outside accountant a staff person will need to
spend a minimum of 10 hours per week writing checks, coding the
receipts and disbursements for processing and handling the payroll
and payroll tax reports. This . would enable you to get the
information to your accountant monthly financial statements and
bank reconciliations, yOU should reasonable expect your accountant
to make the normal year-end adjustments and to review the year-end
financial statements for other adjustments prior to our audit.
We would anticipate that going to an in-house computer system would
require approximately 20 hours per week of a staff person's time
to handle the accounting function once the system us up and
running. Keep in mind that there will up front costs to purchase
software and hardware, install the system, set up opening balances
and train personnel to use the system. With an in-house system you
would have accounting information readily available, but the first
year costs would be high in comparison to the outside accountant
fees.
If the Council decides to convert to an in-house accounting system,
we can provide you with the necessary advisory services concerning
selection of the software and hardware, installation, personnel
training and continued support. Regardless of which option the
City chooses, there must be sufficient staff time devoted to the
accounting function to ensure that accounting information is
provided on a timely basis.
We appreciate the opportunity to serve you and look forward to
reviewing this management letter and the audit report with you.
This report is intended solely for the use of the City Council and
management.
Sincerely,
Gruys, Johnson and Associates, Ltd.
Certified Public Accountants
Jim then stated that he wanted the management letter entirely
typed as part of the minutes. He then said that we are looking at
loosing an Administrator the City. He said that we do not know
where the City is at and will not know until the end of December.
He then stated that this is a gross injustice and lack of duties
by the Administrator. He then expressed concern as what will
happen in receiving local governmental aid.
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He suggested we delay appointment of another staff person for
City Administrator. He said he felt that we should hire a CPA to
come in and find out where we are at financially, and get to the
bottom of it.
He then said he knows of an accountant from Monticello who can
help in the purchase of software and hardware.
He then stated that there was no call for the lack of not
properly preparing for the budget. And that the budget was made
with out the information. after the state deadline.
He expressed his concern as what kind of penalties the City
has paid.
He then wanted to know how the Council could have let this
slip by.
The Council members then briefly discussed other possibilities
of what to do. Should they hire the CPA or another Clerk
Treasurer.
Donatus noted that the taxes are all up to date as of
December.
Don Cornelius stated that the accountant was just as much to
blame since we can not get the information needed from him.
Jim then interjected that he wanted to know why the letter was
dated August 24th and the Council did not receive it until
December.
Duane Berning then brought to the Council's attention this has
been going on for more than one year by the way the letter reads.
He said he was " shocked and uncalled for" He could not believe
that with all this that the Council went ahead and approved the
City Administrator's contract.
Duane then asked Maureen when her last day was. She stated
that it was March 1st. and the she had 4 weeks vacation. Two of
them where carried over from last year. She stated she could be
done February 15th. whatever the Counci1~s wishes were. At that
time Jim Walsh stated" As far as I~m concerned you can turn in
your keys tonight".
Duane wanted to know why as a new Council member he did not
receive a copy of the letter and had to call Gruys Johnson himself
to get a copy. He also said that Mark Barthel and Jim Walsh did
not receive on either. At that point Jim stated that now he can
see why and that he was disgusted. He stated that this was totally
uncalled for. he could understand a few mistakes but not two years
at a clip.
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Maureen stated t~e accountant and her schedule always
conflicted. She said she made many calls. and made many trips to
see him with no response and he would not call back.
Jim stated that he does not buy it. He then requested that
Jackie call Bob Minkema tomorrow to have him be at the next Council
Meeting. He said that the attorney and the Auditors were very
concerned.
Maureen then stated that the next meeting will be on the 19th.
She said that if at all possible she will be at the meeting. Once
again Jim said that as far as he was concerned she could turn in
her keys that night. and with or without her they were going to get
to the bottom of it all.
At that time Cornelius Paulson explained to the Council that
he has been using the same accountant for the past 5 years. and
finds that he does a great job. He said that if you provide him
with the necessary information that there no problem getting timely
monthly statements from him.
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Jim commented that if we were having such problems why did we
continue using that same accountant.
Duane then brought to the Council's attention, some things
that he had found out. He said "On January 25th I talked to
Maureen about some questions I had regarding checks that where
excluded from the bill to be paid on January 7th. They were:
#11231 LMCIT $439.00
#11232 D.J.' Heating $26.25
#11249-11254 PERA, Gary. Jim. Donatus, Don. & Bob
Three of which where not to be excluded #11231, 11232, and 11249.
At this time I notice the checks where out of sequence. They
skipped from 11214-11225. She (Maureen) said Jackie mixed them up.
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I also asked her if all checks where supposed to be approved.
She said "yes". Then I asked her about 58 checks that where not
approved from the December 17th meeting to the January 7th meeting.
She then told me they were approved at a special meeting. I told
her I still wanted a list of the and she said she would get it for
me. On Tuesday January 29th. I went back to get the lists. She
had the one done to get the checks in proper sequence, but she said
she did not have the list of unapproved checks. Thin I told her
I talked to a past Council member. and he told me they never had
another meeting in December. Then she said she must have forgot
or maybe she just went over them with Gary. I told her I still
wanted a list of them. She said okay. The following day I went
back to get the list. She said she lost it in the computer and
cou1dnrt find it. and said she would find it that night. After
this I called PERA, then I called Gruys. Johnson, about the
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financial report from 1989, and asked them some questions.
then asked me if I got the management report and i said no.
told me they would make "me a copy.
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They
Then on Thursday, Maureen said she cou1dn~t find anything on
the computer and she couldn~t even find the stubs. She said she
would keep trying. Then I got my report from Gruys Johnson, and
couldn't believe it. Then I told Jackie I wanted the list, and she
called back and said the accountant would fax the check entries to
her and she would have a list. Finally I got a list and went over
it a little with Maureen. Then I came back later and and talked
to her about the management letter".
Jim said that the Gruys Johnson are very concerned with the
finances with Albertville. He does not know what to do. He said
we will limit expenses to staff until we get to the bottom of this,
and how we stand financially.
Hearing no further comments from members of the Council. Ken
Lindsay discussed his Maintenance updates.
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He expressed his concern as to why he has to have a purchase
order to purchase nuts and bolts. He said that it is to costly
with all the time spent arranging to purchase these things.
Jim said that it was good accounting procedures. There was
some discussion as to what arrangements or procedures we can do.
Jim also stated that we will just have to do some planning for some
of these things.
There was no legal business to discuss or engineering. At
that time Ron Becker asked the Council what the status was as far
as upgrading 50th street. He was reminded that it is being studied
at this point and the Engineers are putting together a feasibility
report to present to the Council by Spring.
The Council then reviewed the Income and Bills to be paid.
There was some question on some of the bills. and was decided to
hold the one for DJ~s.
Duane then asked why there where 3 checks made out for over
$3.000.00? Maureen replied it was an oversight due to the fact
that Lori had quit in April.
Jim then briefly reviewed the copies of the insurance policies
of the City, and requested that a copy be sent to the City
Attorney.
. The Council discussed when PERA should be paid. Maureen said
it should be every two weeks. Duane then requested a breakdown of
what amounts were paid for employees and what was penalties and
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interest. After some discussion Donatus Vetsch made a motion and
Don Cornelius seconded the motion to pay the bills #11313 - 11311.
hold #11307 for D.J. 's until Jackie could check on. voiding #11302
and approving #11284 for Mike~s overtime. All were in favor and
the motion carried.
The Council then reviewed the memo prepared and included in
the packet by Maureen regarding the status of different projects
the consulting staff is currently working on or in the case of Bob
Miller finishing. The Council discussed them briefly and at that
time Jim Walsh stated that everything that is addressed to the
Mayor or Council shall be given to the Councilmen or included in
the Council Packets.
Duane then asked if Bob Miller was taking care of the G & K
Milling issue. Maureen then said that Kevin should probably answer
the question. Kevin then stated that the first memo to them was
May of last year. He said that the City is now going to file a
formal complaint and Bob is handling the matter.
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The Council then discussed the memo in the Council packet
regarding a reduction request by Mark Barthel on Lander by the City
Park. It stated that Maureen had contacted Wayne Fingleson. the
Wright County Engineer. He said by State Statutes it could not be
reduced below 30mph unless it was a school zone in which case it
could only be reduced to 20 mph. during school hours only. His
only suggestion was to have the Sheriff's Department patrol the
area for speed violators. There was some discussion on the matter.
and possibilities of putting up signs. Jim asked if there was any
money in the Park budget that could be used for street signs. Ken
Lindsay said that there was. and that the Park Board would look
into the matter. The Council then tabled the issue.
The Council then discussed the possibility of Recycling
plastics. Jackie then told them that she had talked to P.J. from
Wright Recycling. He said that they do recycle plastic bottles.
basically any plastic container with a neck could be recycled. He
had told her that it would cost the City an additional $85.00. She
said she also requested them to a written bid to the City.
Hearing no further comments on the matter the Council then
asked if the comparison for electric verses propane at the
treatment facility was complete. Maureen stated that she needed
to pullout all the old bills from years back. and has not had a
chance to do so yet.
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The Council then discussed the membership to the Wholesale
Club. Jim stated he felt it would save the City to purchase the
certain necessities like computer paper. paper products. cleaning
supplies. and the new fax machine. He said that this could be
something the would only be done on occasion to stock up on
supplies.
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Duane pointed out that he had talked to some people that have
used the Club. He said he found that some items were cheaper, but
some were more expensive. He questioned the the feasibility of
doing this.
Donatus said if we can buy locally, we should try to do so.
He felt that we should try to patronize our local businesses.
The Council then decided that Jackie would go the the
Wholesale Club to purchase a fax machine and the supplies, with a
purchase order. The Club is to sign the purchase order, along with
including the prices. Jackie is to then do a cost comparison.
The Council then reviewed the letter from the Humane Society
regarding their investigation of the Sunshine Kennels owned by
Ralph Ackerman. The memo stated the various problems and state
laws. Maureen informed the Council that he does not have a
conditional use permit filed with the City either. She said that
we will send a follow up letter to him with all the necessary
applications and information he needs. The notice will give him
10 days to respond, at which point the matter will be turned over
the the Attorney's office for formal action.
The Council then looked at the information enclosed regarding
Jackie~s request for the City to become a member of the
International Institute Of Municipal Clerks (I IMC) . It is a
nonprofit organization which supplies clerks with information,
manuals. and education opportunities. The cost is $45.00 annually.
Jackie felt this would be a very useful tool for her since she has
only worked for local government for 9 months, keeping in mind that
Maureen will soon be leaving. The Council decided to table the
issue until the next meeting to take some time to read the
materials.
The Council then discussed the quote from Mosford Barthel
accountants regarding helping the City purchase and set up a new
computer and program. The Council decided to pay them for their
services up to this point. It was decided that we will research
the purchases ourselves. When the City is ready to enter any
information into the new program we would then have them come in
to assist.
The Council discussed setting a date for a work meeting
regarding the hiring of a new City Clerk/Treasurer, purchasing of
computer hardware and software. The date was ,set for February
12th. at 7:30 p.m.
Maureen pointed out to the Council that they should officially
appoint Jackie as temporary Deputy Clerk so that someone would be
officially able to sign documents and checks. There was some
question as to when this would be effective. It was decided to
word the motion as " in the City Administrator's absence" to cover
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any time necessary.
Donatus Vetsch made a motion to appoint Jackie Peterson as
temporary Deputy Clerk in the absence of the City Administrator.
Mark Barthel seconded the motion. All were in favor and the motion
carried.
Kevin Mea1house then asked the Council if they had approved
his contract yet. There was some discuss ion regarding the attorney
approving of the contract. It was decided that Kevin's contract
would be on the agenda for the next meeting.
Hearing ,no further comments from the Council Members, Donatus
Vetsch made a motion and Mark Barthel seconded the motion to
adjourn the meeting. All were in favor and the motion carried.
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SEWER ACCOUNTS
WRIGHT TITLE GUARANTEE
SHERBURNE COUNTY ABSTRACT
SHERBURNE COUNTY ABSTRACT
WRITHT TITLE GUARANTEE
THOMAS SHEPERD
ST ALBERTS SOCIAL COMMITEE
NOVAK FLECK
MEYER-ROHLIN, INC
WRIGHT TITLE GAURANTEE
MIKE WESTERLUND DOG
AUDITOR'S WARRANT
JIM LEUER CONSTRUCTION
11288
11289
112912'
11291
11292
11293
11294
11295
11296
11297
11298
11299
11312'0
11301
11302
11303
11312'4
11305
11306
11312'7
11308
INCOME/BILLS TO BE PAID
FEBRUARY 4, 1991
INCOME
SPECIAL ASSEMENT SEARCHES
..
DOG LICENSE
BEER LICENSE AP.
BLG PERMIT
REFUND
SPECIALS
LICENSE/VIOLATION FEES
BLG PERMIT
TOTAL
BILLS TO BE PAID
NATIONAL CITY BANK
PERA
METRO WEST INSPECTIONS
BARTHEL CONSTRUCTION
ROAD RESCUE
VOID
LMC - DIRECTORIES
DON'S AUTO SERVICE
FEED RITE CONTROLS - POND TESTINGS
WELTERS INC.
DENNIS FEHN GRAVEL
NORTHERN HYDRAULICS
G.D. LAPLANT
WRIGHT COUNTY AUDITOR - ASSESSMENT BOOK
NORTHERN
RADIATION PRODUCTS DESIGN, INC. SNWPLOW PINS
PAUL HEINEN MILEAGE
UNITED TELEPHONE
SAXON - DEDUCTABLE ON TRUCK REPAIRS
DJ'S HEATING
DIVERSIFIED INSPECTIONS
48.02
5,394.89
10.00
10.00
10.00
10.00
50.00
1,699.10
10.00
10.00
55.00
7,290.62
1,635.95
$16,185.56
$
$22,465.00
985.61
10,453.51
. 859.25
307.98
00.12'0
48.012'
25.92
675.912'
4.96
512'.12'12'
93.15
57.77
12.00
76.99
50.012'
17.60
185.41
100.00
26.25
1,281.75
.
.
11154
11155
11156
11157
11158
11159
11160
11161
11162
11163
11164
11165
11166
11167
11168
11169
11170
11171
11172
11173
11174
11175
11176
11177
11178
11179
11180
11181
11182
11183
11184
11185
11186
11187
11188
11189
11190
11191
11192
11193
11194
11195
11196
11197
11198
11199
.
BILLS TO BE PAID
DECEMBER 31, 1990
MAUREEN ANDREWS
KEVIN MEALHOUSE
MEDCENTERS
KEN LINDSAY
MIKE RUTKOWSKI
JACKIE PETERSON
MIKE RUTKOWSKI
BARTHEL CONSTRUCTION
PERA
PERA
PERA
VOID
IRS
IRS
IRS
COMMISSIONER OF REVENUE
SECURITY BANK NORTHWEST
SECURITY BANK NORTHWEST
SECURITY BANK NORTHWEST
SECURITY BANK NORTHWEST
SECURITY BANK NORTHWEST
COMMISSIONER OF REVENUE
COMMISSIONER OF REVENUE
IRS
MAUREEN ANDREWS
JACKIE PETERSON
KEN LINDSAY
MIKE RUTKOWSKI
ALBERT BARTHEL
BOB BRAUN
GORDY BERNING
GREG BERNING
DUANE BERNING
FRANCIS BEAUDRY
MIKE FEHN
PAUL HEINEN
PAUL HEINEN
DOUG HEINEN
ROGER KISCH
GARY BARTHEL
KEN LINDSAY
KEVIN MEALHOUSE
HUGH O'DONNELL
KEVIN RODEN
JIM RIPLINGER
BILL VARARIUS
$ 773.67
602.65
597 . 10
628 . 27
452.97
492.72
51.11
2,037.60
3,797.92
203 .12
27.00
5,047.14
4,675.33
5,499.40
1,096.00
1,934.75
5,247.55
6,154.23
2,434.13
3,862.52
323.00
314.00
5,443.08
773.67
4.qz . 72
628 . 27
452.97
lW.OO
100.00
00.00
100.00
100.00
95.00
80.00
100.00
~.OO
100.00
115.00
40.00
115.00
100.00
1lc"D.00
115.00
00.00
100.00
.
..
.
PAGE 2
1121210
11201
11202
11203
1121214
11205
1121216
11207
11208
1121219
11210
11211
11212
11213
GENE VALARIUS
GORDY LIEDER
DAVE VETSCH
DAVE VETSCH
JOHN VETSCH
BRAIN WULF
RICK WACKER
BOB WACKER
KEVIN ZACHMAN
VOID
MIKE RUTKOWSKI
TROY BASSERT
GRUYS JOHNSON
MN DEPARTMENT OF TRANSPORTATION
75.~
40.00
lE.0.00
~.OO
115.00
35.00
95.00
162'.00
115.00
145 . 85
4.93
13.800.00
26.00
TOTAL
$66,142.12