2015-06-08 OSA Report - Ice Arena
40039 2014 18655_2014_LgFinancial - ICE ARENAPrinted 6/8/2015
Annual Financial Reporting Form
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This form is the Annual Financial Reporting Form for special districts. This form will be required every year. It is
June 29, 2015.
Please become familiar with the forms and review each line for accuracy.
Version
2014B
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
OPEB0
Unique Comments0
Cut & Paste0
TOTAL COUNT0
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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
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Office of the State Auditor
Annual Financial Reporting Form
Special Districts Reporting using the GAAP Basis of Accounting
Saint Michael - Albertville Ice Arena
For the Fiscal Year Ended: December 31, 2014
Please complete this form per Minn. Stat. Sec. 6.74
and return it with the special district's financial statement by June 29, 2015
NOTE: THIS FORM SHOULD AGREE WITH THE FINANCIAL STATEMENT TOTALS
This report has been prepared from the records of the special district and includes, to the best of my knowledge, all transactions for all
funds of the special district for the year ended December 31, 2014
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:
TinaLannesFinance Director
First NameMiddle NameLast NameTitle
(763) 497-3384tlannes@ci.albertville.mn.us
Phone NumberEmail Address
AndrewBergGovernmental Services Partner
Form Preparer:
First NameMiddle NameLast NameTitle
(952) 715-3003andrew.berg@aemcpas.com
Phone NumberEmail Address
JeffLindquistBoard Chair
Executive Officer:
First NameMiddle NameLast NameTitle
(763) 497-3384jillian.hendrickson@ymail.com
Phone NumberEmail Address
Special
District
5959 Main Avenue NE
Mailing
Address:
P.O. Box 9
Albertville MN 55301
CityState
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Audit Firm:Kern, Dewenter, Viere, LTD
Audit Firm
MatthewMayerGovernmental Services Partner
Contact:
First NameMiddle NameLast NameTitle
(952) 563-6800mmayer@kdv.com
Phone NumberEmail Address
Cost of Financial Statement Preparation
(Outside Vendor):Cost of Audit:$ 8,000
**Please check if the duties of clerk and treasurer are combined.
Indicate date of change in status:
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
Email Address*
Phone Number*
Zip Code*
State*
City*
Street Address Line 2
OPEB Trusts
Office of the State Auditor
from the dropdown and we will contact you to help you determine if you have a trust.
Street Address Line 1*
No
Title*
.
October of 2015
Please select:
Contact Person*
You have selected that your government entity has not created any OPEB trust. You do not need to complete the information requested below.
Has your government entity created an OPEB trust?
Name of Bank or
Insurance Company*
Government entities that promise medical and other benefits to employees after they leave employment have a liability for those future benefits. The Government Accounting Standards
Board (GASB) calls these future benefits the financial statements can reflect a satisfaction of this future liability.Minnesota law permits government entities to create trusts to set
aside money to pay future OPEB benefits. State law further requires that the trust administrators of these OPEB trusts annually report certain information to the Office of the State
Auditor starting in
Saint Michael - Albertville Ice Arena
SECTION I: REVENUES
For the Year Ended
December 31, 2014
Include all governmental funds and component units. Exclude enterprise funds.
Amount
TAXES (round to nearest dollar)
1 Property Taxes (include Tax Forfeited Property) ..................................................................................................................................................
......................................................1
2 Tax Increments (TIF) .............................................................................................................................................................................
...............2
3 Franchise Taxes - (fee from private sector only) e.g. Cable TV ................................................................................................................................3
4 Local Sales Taxes ................................................................................................................................................................................
...................4
5 Hotel/Motel Taxes ................................................................................................................................................................................
.........................5
6 Gambling Tax .....................................................................................................................................................................................
.............6
7 Gravel Tax .......................................................................................................................................................................................
.............................7
8 Wheelage Tax .....................................................................................................................................................................................
...............................8
9TOTAL TAXES ..........................................................................................................................................................................................
..........................9$ -
10SPECIAL ASSESSMENTS (include delinquent charges) .......................................................................................................................................10
11LICENSES AND PERMITS ................................................................................................................................................................................
...............11
INTERGOVERNMENTAL REVENUES
FEDERAL-Community Development Block Grants (CDBG, including
12Entitlements CFDA #14.218 and 14.228)...................................................................................................................12
13-13
14-14
15-15
16-16
17-Other Federal Grants .........................................................................................................................................................................17
18 STATE-Local Government Aid (LGA)...................................................................................................................................................................
........18
19-19
20-Agricultural Market Value Credit ...................................................................................................................................................................
................20
21-Taconite Homestead Credit ..........................................................................................................................................................................
............21
22-Taconite Aids.......................................................................................................................................................................................
.......22
23-PERA Aid ...........................................................................................................................................................................................
..........23
24-24
25-25
26-26
27-27
28-28
29-29
30-Other State Grants and Aids (payments in lieu of taxes) ............................................................................................................................................
..30
31 COUNTY-Highways ...................................................................................................................................................................................
.................31
32-Other County Grants ................................................................................................................................................................................
.......32
33 LOCAL UNITS - IRRRB Grants.......................................................................................................................................................................
...............................33
34 - Other Local Units Grants.....................................................................................................................................................................
.......34
3535$ -
CHARGES FOR SERVICES
36 General Government (include auto registration, filing fees) ......................................................................................................................................
............................36
37 Police and Fire Contracts ........................................................................................................................................................................
.................................................37
38 Other Public Safety (include ambulance) ..........................................................................................................................................................
.......................38
39 Streets and Highways .............................................................................................................................................................................
.........................................................39
40 Sanitation (Garbage, Recycling and Other Refuse) (enterprise fund accounting preferred)...........................................................................................................
............................40
41 Libraries ........................................................................................................................................................................................
...................................................41
42 Parks and Recreation (include hall rent, community center, park dedication fees) .................................................................................................................
........................42$ 295,449
43 Airports (include hangar rent)....................................................................................................................................................................
..............................................43
44 Transit...........................................................................................................................................................................................
..................................................44
45 Cemetery (include plot sales).....................................................................................................................................................................
...........................................45
46 Other Service Charges (include W.A.C., rents, S.A.C.) ............................................................................................................................................
.................................................46
4747$ 295,449
48FINES AND FORFEITS (35000) ..........................................................................................................................................................................
................................48
49ADMINISTRATIVE FINES (per M.S. 169.999 total collected, not net) (35000) .......................................................................................................49
MISCELLANEOUS REVENUES
50 Investment Earnings (checking, savings, interest and investments) ................................................................................................................................
......................................50$ 3,226
Other ($246,697)
51 All Other Revenue
(identify)
51$ 246,697
52 TOTAL REVENUES (should equal total on financial statement) .......................................................................................................................................
..................52$ 545,372
OTHER FINANCING SOURCES
53 Investments- Sold or matured (CDs., savings withdrawals, etc.) ..................................................................................................................................
.....................53
54 Borrowing- Bonds Issued (net proceeds) (Include bond premiums and discounts).....................................................................................................................
.......................................................54
55- Other Long-Term Debt (Include capital leases)......................................................................................................................................................
.......................................55
56- Short-Term Debt ...................................................................................................................................................................................
.....56
Other Financing Sources (Include Interfund Debt, Sales of Fixed Assets) ............................................................................................................................
........................
5757
58 Transfers from Enterprise Funds and Internal Service Funds .......................................................................................................................................
.............58
59 Transfers from Governmental Funds ......................................................................................................................................59
60 TOTAL REVENUES AND OTHER FINANCING SOURCES .....................................................................................................................................60$
545,372
Saint Michael - Albertville Ice Arena
SECTION II: EXPENDITURES
For the Year Ended
December 31, 2014
Include all governmental funds and component units. Exclude enterprise funds (sewer, etc.).
Amount
GENERAL GOVERNMENT(round to nearest dollar)
1 Governing Board (including Mayor) .................................................................................................................................................................
......................................1
2 Administration and Finance (clerk/treasurer, deputy clerk, etc.) ..................................................................................................................................
...............................2
3 Other General Government (elections, audit, legal, accounting, etc.) ...................................................................................................................3
4 General Government - Capital Outlay ...............................................................................................................................................................
..................4
PUBLIC SAFETY
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
11 Fire - Current Expenditures (include fire relief) ................................................................................................................................................
................11
12 - Capital Outlay ..........................................................................................................................................................................
..............................12
13 Other Protection - Current Expenditures (include building inspection, flood control) .............................................................................................................
............................13
14 - Capital Outlay ......................................................................................................................................................
...........................14
STREETS AND HIGHWAYS (Roads and Bridges)
1515
16 Street Maintenance and Storm Sewers (include street cleaning) ....................................................................................................................................
..16
17 Snow and Ice Removal .............................................................................................................................................................................
....................17
18 Street Engineering ...............................................................................................................................................................................
............................18
19 Street Lighting ..................................................................................................................................................................................
..............................19
20 Street Construction - Capital Outlay (include bridges, sidewalks and storm sewers) ............................................................................................................20
21 Street - Other Capital Outlay (buildings and equipment)...........................................................................................................................................
..................21
SANITATION
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
35 Parks and Recreation - Current Expenditures (include community center, Cable TV)..................................................................................................................
................................................35$ 306,380
36 - Capital Outlay ................................................................................................................................................
................................36$ 273,934
HOUSING AND ECONOMIC DEVELOPMENT
37 Housing and Urban Redevelopment - Current Expenditures ...........................................................................................................................................
......................37
38 - Capital Outlay .........................................................................................................................
...........................38
39 Economic Development - Current Expenditures (include business loans)..............................................................................................................................
...................................39
40 - Capital Outlay ............................................................................................................................................
..........................40
CONSERVATION OF NATURAL RESOURCES
41 Current Expenditures .............................................................................................................................................................................
...........................41
42 Capital Outlay ...................................................................................................................................................................................
..............................42
MISCELLANEOUS EXPENDITURES
43 Airports - Current Expenditures ..................................................................................................................................................................
......................43
44 - Capital Outlay ....................................................................................................................................................................
..............................44
45 Transit - Current Expenditures....................................................................................................................................................................
...................45
46 - Capital Outlay......................................................................................................................................................................
..............................46
47 Cemetery - Current Expenditures...................................................................................................................................................................
..................47
48 - Capital Outlay...................................................................................................................................................................
.............................48
49 Pension Contribution (if not allocated) ..........................................................................................................................................................
.....................49
50 Insurance (if not allocated) .....................................................................................................................................................................
........................50
51 All Other - Current
Expenditures (identify)
51
52 All Other - Capital
Outlay (ONLY items
not classified
elsewhere) (identify)
52
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,
5454$ 306,380
TOTAL CAPITAL OUTLAY
5555$ 273,934
DEBT SERVICE
56 Principal Payments on Bonds ......................................................................................................................................................................
....................56
57 Principal Payments on Other Long-term Debt and Short-term Debt ...................................................................................................................................
..57
58 Interest and Fiscal Charges (Bond Issuance Costs) ................................................................................................................................................
..........................................58
TOTAL EXPENDITURES (should equal total on financial statement)
59 Calculate (Sum Lines 54 through 58)..................................................................59$ 580,314
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 Transfers to Enterprise Funds and Internal Service Funds .................................................................................................................................63
6464
TOTAL EXPENDITURES AND OTHER FINANCING USES
Calculate (Sum Lines 59 through 64)...................................................................
6565$ 580,314
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
SPECIFY FUND NAME:
SPECIFY ENTERPRISE DESCRIPTION:
OPERATING REVENUES OPERATING EXPENSES OPERATING INCOME (LOSS) \[Calculate Line 1 minus 2\] NON-OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) NON-OPERATING
EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers \[Calculate Lines 3 plus 4 minus 5\] Taxes (exclude special assessments) Federal Grants State Grants (include MV
Credits) County Grants / Local Grants Transfers In from Other Funds Transfers Out to Other Funds Capital Outlay during the Year Interfund Debt Borrowed Interfund Debt Paid Borrowing
- Bonds Issued (net proceeds) and other long-term debt Interest Paid and Fiscal Charges Debt Paid - Bonds - Other Long-Term Debt Outstanding Bonded Debt - End
of Year Outstanding Other Long-Term Debt - End of Year Depreciation (included in operating statement)
For the Year Ended December 31, 2014
123456789
10111213141516171819202122
Saint Michael - Albertville Ice ArenaSECTION III: ENTERPRISE FUNDS - Water, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc.Note: Include operations of all
enterprise funds and related component units, except liquor store operations.
ADDITIONAL INFORMATION:
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
SPECIFY FUND NAME:
SPECIFY ENTERPRISE DESCRIPTION:
OPERATING REVENUES OPERATING EXPENSES OPERATING INCOME (LOSS) \[Calculate Line 1 minus 2\] NON-OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) NON-OPERATING
EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers \[Calculate Lines 3 plus 4 minus 5\] Taxes (exclude special assessments) Federal Grants State Grants (include MV
Credits) County Grants / Local Grants Transfers In from Other Funds Transfers Out to Other Funds Capital Outlay during the Year Interfund Debt Borrowed Interfund Debt Paid Borrowing
- Bonds Issued (net proceeds) and other long-term debt Interest Paid and Fiscal Charges Debt Paid - Bonds - Other Long-Term Debt Outstanding Bonded Debt - End
of Year Outstanding Other Long-Term Debt - End of Year Depreciation (included in operating statement)
For the Year Ended December 31, 2014
123456789
10111213141516171819202122
Saint Michael - Albertville Ice ArenaSECTION III: ENTERPRISE FUNDS - Water, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc.Note: Include operations of all
enterprise funds and related component units, except liquor store operations.
ADDITIONAL INFORMATION:
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
--
$ $
SPECIFY FUND NAME:
SPECIFY ENTERPRISE DESCRIPTION:
OPERATING REVENUES OPERATING EXPENSES OPERATING INCOME (LOSS) \[Calculate Line 1 minus 2\] NON-OPERATING REVENUES (interest, grants, property taxes, assessments, etc.) NON-OPERATING
EXPENSES (interest, etc.) NET INCOME (LOSS) - Before Transfers \[Calculate Lines 3 plus 4 minus 5\] Taxes (exclude special assessments) Federal Grants State Grants (include MV
Credits) County Grants / Local Grants Transfers In from Other Funds Transfers Out to Other Funds Capital Outlay during the Year Interfund Debt Borrowed Interfund Debt Paid Borrowing
- Bonds Issued (net proceeds) and other long-term debt Interest Paid and Fiscal Charges Debt Paid - Bonds - Other Long-Term Debt Outstanding Bonded Debt - End
of Year Outstanding Other Long-Term Debt - End of Year Depreciation (included in operating statement)
For the Year Ended December 31, 2014
123456789
10111213141516171819202122
Saint Michael - Albertville Ice ArenaSECTION III: ENTERPRISE FUNDS - Water, Sewer, Refuse, Hospital, Nursing Home, Electric, Gas Utilities, Golf, etc.Note: Include operations of all
enterprise funds and related component units, except liquor store operations.
ADDITIONAL INFORMATION:
Saint Michael - Albertville Ice Arena
Liquor Store ENTERPRISE FUND
Statement of Revenues, Expenses, and Changes in Net Position
For the Year Ended December 31, 2014
SPECIFY FUND NAME:Amount
1 OPERATING REVENUES
2 - Cost of Sales
3 - Gross Profit$ -
4 OPERATING EXPENSES
5 OPERATING INCOME (LOSS)$ -
6
NON-OPERATING REVENUES (interest, grants, property taxes, assessments, etc.)
7 NON-OPERATING EXPENSES (interest, etc.)
8 NET INCOME (LOSS) - Before Transfers
$ -
ADDITIONAL INFORMATION:
9 Taxes (exclude special assessments)
10 Federal Grants
11 State Grants (include MV Credits)
12 County Grants / Local Grants
13 Transfers In from Other Funds
14 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) and other long-term debt
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 Year
24 Depreciation (included in operating statement)
*TYPE OF LIQUOR STORE:
NUMBER OF
LIQUOR STORES
OPERATED BY THE
CITY:
Saint Michael - Albertville Ice Arena
SECTION IV: DEBT STATEMENT - ALL FUNDS
For the Year Ended December 31, 2014
BEGINNING OF THE ISSUED DURING THE PAID DURING THE
YEAR (a)YEAR (b)YEAR (c)END OF YEAR
TYPE OF BONDS
$ -
1 General Obligation
$ -
2 G.O. Tax Increment
$ -
3 Revenue Tax Increment
$ -
4 G.O. Special Assessment
$ -
5 G.O. Revenue (G.O. backed)
$ -
6 Revenue
$ -
7 Other (MSAH, Bonded Indebtedness, etc.)
8 TOTAL BONDED DEBT$ -$ -$ -$ -
Refunding Bonds (included in debt
statement - lines 1-7)
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 (Paid within one year)
$ - $ -
16 INTERFUND DEBT
$ 3,424
17Compensated Absences
18Net Other Post-employment Benefits (OPEB) Liability
Total
Presented
Discretely
Component Units
$ -
Total
Governmental Funds
$ 4,744 $ - $ - $ 45,717 $ 136,555 $ 187,016
Total
Funds
Presented
Discretely
Permanent
Component Units
$ - $ -
Total
Funds
Net Assets
Capital Projects
$ 45,717 $ 45,717 $ - $ - $ - $ -
Funds
Trust Funds
Debt Service
Private Purpose
$ - $ -
For the Year Ended December 31, 2014
FundsFunds
Saint Michael - Albertville Ice Arena
Internal Service
Special Revenue
$ - $ -
SECTION V: FUND BALANCES AND NET POSITION
Fund
General
Enterprise Funds
$ 4,744 $ 136,555 $ 141,299 $ -
NET POSITION
FUND BALANCE
NonspendableRestrictedUnrestricted - CommittedUnrestricted - AssignedUnrestricted - UnassignedTOTAL FUND BALANCENet invesment in Capital AssetsRestrictedUnrestrictedTOTAL NET POSITION
123456789
10
GOVERNMENTAL FUNDS - FUND BALANCEPROPRIETARY FUNDS - NET POSITION
Total All Funds
$ - $ - $ - $ -
Other including
Component Units
Discretely Presented
$ -
Proprietary Funds
$ -
Funds
Capital Project
$ -
Funds
Debt Service
$ -
Funds
Special Revenue
$ -
For the Year Ended December 31, 2014
Saint Michael - Albertville Ice Arena
General Fund
$ -
SECTION V: CASH AND INVESTMENTS - ALL FUNDS
Cash Balance - End of Year (exclude investments)Federal Securities (T-bills, etc.)Other Investments (Savings, CDs, etc.)Total Cash and Investments
4
1 3
2
Saint Michael - Albertville Ice Arena
SECTION VI: EMPLOYEE SALARY AND BENEFITS
For the Year Ended December 31, 2014
Benefits include employer contributions for insurance, deferred compensation, and retirement benefits, including P.E.R.A. and F.I.C.A.
GOVERNMENTAL FUND EMPLOYEES
GENERAL GOVERNMENT (Administration)
1 Number of Full-time Employees .....................................................................................................................................................................
....................................................................1
2 Number of Part-time Employees .....................................................................................................................................................................
.......2
3 Total Amount of Salaries/Wages Paid to General Government Employees ...............................................................................................................................
.........................3
4 Total Amount of Benefits for General Government Employees .........................................................................................................................................
..............................................................................4
POLICE/SHERIFF/CORRECTIONS DEPARTMENT
5 Number of Full-time Employees .....................................................................................................................................................................
....................................................................5
6 Number of Part-time Employees .....................................................................................................................................................................
.......6
7 Total Amount of Salaries/Wages Paid to Department Employees .......................................................................................................................................
.................7
8 Total Amount of Benefits for Department Employees .................................................................................................................................................
......................................................................8
FIRE DEPARTMENT/AMBULANCE/FIRST RESPONDERS
9 Number of Full-time Employees .....................................................................................................................................................................
....................................................................9
10 Number of Part-time Employees ....................................................................................................................................................................
........10
11 Total Amount of Salaries/Wages Paid to Fire Department Employees .................................................................................................................................
.......................11
12 Total Amount of Benefits for Fire Department Employees ...........................................................................................................................................
............................................................................12
STREET/HIGHWAY/ROAD DEPARTMENT
13 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................13
14 Number of Part-time Employees ....................................................................................................................................................................
........14
15 Total Amount of Salaries/Wages Paid to Street Department Employees ...............................................................................................................................
.........................15
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
33 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................33
34 Number of Part-time Employees ....................................................................................................................................................................
........34
35 Total Amount of Salaries/Wages Paid to Park and Recreation Department Employees ..................................................................................................................
......................................35
36 Total Amount of Benefits for Park and Recreation Department Employees ............................................................................................................................
...........................................................................................36
HOUSING AND ECONOMIC DEVELOPMENT
37 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................37
38 Number of Part-time Employees ....................................................................................................................................................................
........38
39 Total Amount of Salaries/Wages Paid to Economic Development Employees ............................................................................................................................
............................39
40 Total Amount of Benefits for Economic Development Employees ......................................................................................................................................
.................................................................................40
CONSERVATION OF NATURAL RESOURCES
41 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................41
42 Number of Part-time Employees ....................................................................................................................................................................
........42
43 Total Amount of Salaries/Wages Paid to Conservation of Natural Resources Department Employees ....................................................................................................
....................................................43
44 Total Amount of Benefits for Conservation of Natural Resources Department Employees ..............................................................................................................
.........................................................................................................44
ALL OTHER GOVERNMENTAL FUND EMPLOYEES
45 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................45
46 Number of Part-time Employees ....................................................................................................................................................................
........46
47 Total Amount of Salaries/Wages Paid to All Other Governmental Fund Employees .....................................................................................................................
...................................47
48 Total Amount of Benefits for All Other Governmental Fund Employees ...............................................................................................................................
........................................................................................48
TOTAL GOVERNMENTAL FUND EMPLOYEES
49 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................49-
50 Number of Part-time Employees ....................................................................................................................................................................
........50-
51 Total Amount of Salaries/Wages Paid to All Governmental Fund Employees ...........................................................................................................................
.............................51$ -
52 Total Amount of Benefits for All Governmental Fund Employees .....................................................................................................................................
..................................................................................52$ -
ENTERPRISE FUND EMPLOYEES
53 Number of Full-time Employees ....................................................................................................................................................................
.....................................................................53
54 Number of Part-time Employees ....................................................................................................................................................................
........54
55 Total Amount of Salaries/Wages Paid to Enterprise Fund Employees .................................................................................................................................
.......................55
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.
GOVERNING BODIES OF ORGANIZATION
SECTION VII - SPECIAL DISTRICTS
Saint Michael - Albertville Ice Arena
TYPE OF DISTRICT
NAME OF DISTRICT
1 2 3 4 5
If you are member of a special district, please identify below:
Saint Michael - Albertville Ice Arena
SECTION VIII - JOINT POWERS AGREEMENT
If you participate in one or more joint powers agreement, please identify below:
PARTICIPATINGINCLUDED
ORGANIZATIONPURPOSE OF AGREEMENTGOVERNMENTAL UNITSIN REPORT
Yes
1
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, 2014
Blended? Government Fund?NAME OF COMPONENT UNIT
Yes
Yes
1
Yes
Yes
2
Yes Yes
3
Yes
Yes
4
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
Saint Michael - Albertville Ice Arena
SECTION X: Unique Circumstances and Other Comments
Please indicate anything unique to your special district or any extraordinary circumstances that occurred which may
have impacted the financial statement (i.e., natural disasters, major capital improvements, etc.).
Additional Comments (form, etc):