HomeMy WebLinkAbout1981(?it a4��
CITY OF CHUBBUCK
Bannock County, Idaho
AUDIT REPORT
r the Fiscal Year Ended
September 30, 1981
— /10 '171-?L'�a 44�
KEN V. CARTER & CO.
Certified Public Accouwairts
Pocateilo, Idaho
CITY OF CHUBBUCK
Chubbuck, Bannock County, Idaho
AUDIT REPORT
For the Fiscal Year Ended September 30, 1981
MAYOR John
0.
Cotant, Jr.
January
1970 -
1986
CITY COUNCIL Becky
Hopkins
January
1980 -
1984
Dwain
A.
Kinghorn
January
1972 -
1984
Earl
L.
Romriell
January
1970 -
1981
LeRoy
S.
Quick
January
1978 -
1986
CITY CLERK Vera
C.
Armstrong
1970 -
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TABLE OF CONTENTS
FINANCIAL STATEMENTS
Auditor's Opinion
Combined Balance Sheet - All Fund Types and Account Groups
Combined Statement of Revenues, Expenditures, and Changes
in Fund Balances - All Governmental Fund Types
Statement of Revenues, Expenditures, and Changes in Fund
Balances - Budget and Actual - Accrual Basis
Statement of Revenues, Expenses, and Changes in Retained
Earnings/Fund Balances - Enterprise Fund
Statement of Changes in Financial Position - Enterprise Fund
Notes to Financial Statements
SUPPORTING SCHEDULES
Cash Operation by Fund
Operation in Taxes Receivable
Property Tax Levies and Collections
Special Assessment Collections
Water Revenue Bond Principal and Interest Payable by Year
Local Improvement District No. 1 Bond Principal and interest
Payable by Year
Sewer Revenue Bond Principal and Interest Payable by Year
Revenue and Budget Comparison
Expenditure and Budget Comparison
Detail of Expenditure and Budget Comparison
Insurance and Bond Coverage
Summary of Federal Revenue Sharing Receipts and Expenditures
Supplemental Information for Water Revenue Bond Ordinance
Supplemental Information for Sewer Revenue Bond Ordinance
1
2
3
4
5
6
7
13
14
15
15
16
16
17
18
19
21
26
27
29
30
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Members of Members of
Idaho Society of
Certified Public Accountants KEN N V . CARTER & C O . American institute of
Certified Public Accountants
CERTIFIED PUBLIC ACCOUNTANTS
PHONE 233-2903
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
442 South Arthur
Pocatello, Idaho 83201
March 9, 1982
P. O. BOX 242
We have examined the combined financial statements of the City of Chubbuck
and its combining and individual fund financial statements as of and for
the fiscal year ended September 30, 1981, as listed in the table of con-
tents. Our examination was made in accordance with generally accepted
auditing standards and, accordingly, included such tests of the accounting
records and such other auditing procedures as we considered necessary in
the circumstances.
In our opinion, the combined financial statements referred to above present
fairly the financial position of the City of Chubbuck at September 30, 1981,
and the results of its operations and the changes in financial position of
its proprietary fund types for the year then ended, in conformity with gen-
erally accepted accounting principles applied on a basis consistant with
that of the preceding year.
Our examination was made for the purpose of forming an opinion on the com-
bined financial statements taken as a whole. The accompanying financial
information listed as supporting schedules in the table of contents is pre-
sented for purposes of additional analysis and is not a required part of
the combined financial statements of the City of Chubbuck. The information
has been subjected to the auditing procedures applied in the examination of
the combined, combining, and individual fund financial statements and, in
our opinion, is fairly stated in all material respects in relation to the
combined financial statements taken as a whole.
KEN V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
Members of Members of
Idaho Society of K E l� V . CARTER & C O. Amerman Institute of
Certified Public Accountants Certified Public Accountants
CERTIFIED PUBLC ACCOUNTANTS
PHONE 233-2903
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
442 South Arthur
Pocatello, Idaho 83201
March 9, 1982
P. O. BOX 242
We have examined the financial statements of the various funds and ac-
count groups of the City of Chubbuck for the fiscal year ended September
30, 1981, and have issued our report thereon dated March 9, 1982. Our
examination was made in accordance with generally accepted auditing
standards and accordingly included such tests of the accounting records
and such other auditing procedures as we considered necessary in the
circumstances.
In connection with our examination, we also (1) performed tests of com-
pliance with the Revenue Sharing and Antirecession Fiscal Assistance Acts
and regulations as required by Sections II.C.3. and III.C.3. of the Audit
Guide and Standards for Revenue Sharing and Antirecession Fiscal Assis-
tance Fund Recipients (Guide) issued by the Office of Revenue Sharing, U.
S. Department of the Treasury, and (2) compared the data on Bureau of
Census Form RS -9 with the audited records of the City of Chubbuck as re-
quired by Sections II.C.4. of the "Guider'.
Based on these procedures, we noted no instance of noncompliance with the
regulations and no material differences between the data on Bureau of
Census Form RS -9 and the records of the City of Chubbuck for the fiscal
year ended September 30, 1981.
KEN V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
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CITY OF CHUBBUCK, Bannock County, Idaho
Combined Balance Sheet - All Fund Types and Account Groups
September 30, 1981
Governmental Fund Types
Debt
Assets General Service
Cash
Investments, at cost
Receivables
Taxes - collected
Taxes - uncollected
Special assessments
Accounts
Due from other governments
Prepaid expenses
Fixed assets (net of accumulated depreciation) - (note 4)
Amount available in Debt Service Funds
Amount to be provided for retirement of general
long-term debt
Total Assets
Liabilities and Fund Balances
Liabilities:
Accounts payable
Deposits
Revenue bonds and interest payable
Special assessment bonds and interest payable
Total Liabilities
Fund Equity
Investment in general fixed assets
Retained earnings - unreserved
Fund balances
Unreserved:
Designated for debt service
Undesignated
Total Fund Equity
Total Liabilities and Fund Equity
See notes to financial statements
$ 409.46 $ 10,566.39
220,000.00
3,525.42
26,012.14
28,057.05
20,000.00
$ 298,004.07 $ 10,566.39
$ 22,072.38 $
22,072.38 .00
10,566.39
275,931.69
275,931.69 10,566.39
298,004.07 $ 10,566.39
�s
i�
86,660.00
.00 86,660.00
452.64
84,691.88 _
84,691.86 452.64
$ 24,265.06 $
16,430.00
40,695.06
2,802,027.56
.00
673,717.00
2,802,027.56 673,717.00
2,842,272.62 $ 673,717.00
2
2,422,237.50
2,422,237.50
.00
$ 2,422,237.50
$ 46,337.44
16,430.00
2,422,237.50
86,660.00
2,571,664.94
673,717.00
11,019.03
3,162,651.13
3,847,387.16
$ 6,419,052.10
Proprietary
Governmental
Fund Types
Fund 'Type
Account
Groups
General
General
Total
Capital
Special
Fixed
bong-Term
(Memorandum
Projects
As8essmeat
Enterprise
Assets
Debt
Only)
$ 3.88 $
452.64
$ 29,767.81
$
$ 2.58
$ 41,202.76
84,688.00
410,000.00
123,673.00
838,361.00
3,525.42
26,012.14
86,660.00
86,660.00
70,874.81
70,874.81
28,057.05
20,000.00
2,332,080.00
673,717.00
3,005,797.00
10,566.39
10,566.39
2,287,995.53
2,287,995.53
$ 84,691.88 $
87,112.64
$ 2,842,722.62
$ 673,717.00
$ 2,422,237.50
$ 6,419,052.10
86,660.00
.00 86,660.00
452.64
84,691.88 _
84,691.86 452.64
$ 24,265.06 $
16,430.00
40,695.06
2,802,027.56
.00
673,717.00
2,802,027.56 673,717.00
2,842,272.62 $ 673,717.00
2
2,422,237.50
2,422,237.50
.00
$ 2,422,237.50
$ 46,337.44
16,430.00
2,422,237.50
86,660.00
2,571,664.94
673,717.00
11,019.03
3,162,651.13
3,847,387.16
$ 6,419,052.10
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CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual - Accrual Basis
For the Fiscal Year Ended September 30, 1981
Revenues Budget
Taxes
$ 343,200.00
Licenses and permits
33,050.00
Intergovernmental
178,400.00
Charges for services
40,000.00
Fines and forfeits
22,000.00
Miscellaneous
35,700.00
Sale of City property
500,000.00
Total Revenues 1,152,350.00
Expenditures
General government
169,047.00
Public safety
370,224.68
Highways and streets
128,060.00
Engineering
13,882.61
Culture and recreation
39,587.05
Health and welfare
1,800.00
Capital projects
579,998.66
Total Expenditures
1,302,600.00
Excess of revenues over
27,052.04
(under) expenditures
( 150,250.00)
Other financing sources (uses)
Operating transfers out
Excess of revenues over
(under) expenditures
and other uses
Fund balance October 1, 1980
Fund balance September 30, 1981
General Fund
167,666.10
Variance
325,034.73
Favorable
Actual
(Unfavorable)
$ 344,550.92
$ 1,350.92
40,879.28
7,829.28
227,803.32
49,403.32
41,274.79
1,274.79
27,560.70
5,560.70
62,752.04
27,052.04
( 500,000.00)
744,821.05
( 407,528.95)
167,666.10
1,380.90
325,034.73
45,189.95
115,345.04
12,714.96
13,697.44
185.17
37,460.36
2,126.69
1,800.00
579,998.66
659,203.67 643,396.33
85,617.38 235,867.38
30,000.00) ( 30,001.00) ( 1.00)
180,250.00)
220,315.31
$ 40,065.31
55,616.38 235,866.38
220,315.31
$ 275,931.69 $ 235,866.38
See accompanying notes to financial statements
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CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Revenues, Expenses and Changes in Retained Earnings/
Fund Balances - Enterprise Fund
For the Fiscal Year Ended September 30, 1981
Operating Revenues
Charges for services
Sanitation
Water
Sewer
Total Operating Revenues
Operating Expenses
Salaries and administration
Treatment
Supplies
Materials
Utilities
Benefit payments
Refunds
Equipment and maintenance
Other
Depreciation
Total Operating Expenses
Operating Income
Nonoperating Revenues
Federal revenue sharing
Interest on investments
Total Nonoperating Revenues
Income Before Other Expenditures
Transfers Out
Net Income
Retained Earnings/Fund Balances October 1, 1980
Retained Earnings/Fund Balances September 30, 1981
91,184.86
188,096.87
227,991.53
507,273.26
176,006.46
41,937.54
9,941.16
23,650.41
23,197.16
53,094.00
594.20
32,925.63
1,187.50
77,597.00
440,131.06
67,142.20
27,928.00
44,663.44
72,591.44
139,733.64
( 176,034.57
( 36,300.93)
2,838,328.49
$ 2,802,027.56
See accompanying notes to financial statements
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CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Changes in Financial Position - Enterprise Fund
For the Fiscal Year Ended September 30, 1981
' Sources of Working Capital
Operations:
Net income
Add back items not requiring working capital -
Depreciation
Total Sources of Working Capital
Uses of Working Capital
Acquisition of fixed assets
Total Uses of Working Capital
Net Increase (Decrease) in Working Capital
Elements of Net Increase (Decrease) in Working Capital
Cash
Investments
Receivables
Accounts payable
Deposits
Net Increase (Decrease) in Working Capital
See accompanying notes to financial statements
2
($ 36,300.93)
77,597.00
41,296.07
11,785.00
11,785.00
$ 29,511.07
($ 59,2658.74)
70,000.00
17,500.09
2,074.72
( 795.00)
$ 29,511.07
�R
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CITY OF CHUBBUCK
Notes to Financial Statements
September 30, 1981
(1) Summary of Significant Accounting Policies
The City of Chubbuck was incorporated December 6, 1949. The City operates
under a mayor and council form of government and provides the following
services as authorized by its charter: public safety (police and fire),
highways and streets, sanitation, culture -recreation, public improvements,
planning and zoning, and general administrative services.
The accounting policies of the City of Chubbuck conform to generally ac-
cepted accounting principles as applicable to governments. The following
is a summary of the more significant policies:
A. Fund Accounting
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The
operations of each fund are accounted for with a separate set of self -
balancing accounts that comprise its assets, liabilities, fund equity,
revenues, and expenditures, or expenses, as appropriate. Government re-
sources are allocated to and accounted for in individual funds based
upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped, in
the financial statements in this report, into six generic fund types and
two broad fund categories as follows:
GOVERNMENTAL FUNDS
General Fund - The General Fund is the general operating fund of the
City. It is used to account for all financial resources except those
required to be accounted for in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for
the proceeds of specific revenue sources (other than special assessments,
expendable trusts, or major capital projects) that are legally restricted
to expenditures for specified purposes.
Debt Service Funds - Debt Service Funds are used to account for the ac-
cumulation of resources for, and the payment of, general long-term debt
principal, interest, and related costs.
Capital Projects Funds - Capital Project Funds are used to account for
financial resources to be used for the acquisition or construction of
major capital facilities (other than those financed by proprietary funds,
Special Assessment Funds, and Trust Funds).
Special Assessment Funds - Special Assessment Funds are used to account
for the financing of public improvements or services deemed to benefit
the properties against which special assessments are levied.
PROPRIETARY FUNDS
Enterprise Funds - Enterprise Funds are used to account for operations
(a) that are financed and operated in a manner similar to private busi-
ness enterprises - where the intent of the governing body is that the
costs (expenses, including depreciation) of providing goods or services
to the general public on a continuing basis be financed or recovered
7
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primarily through user charges; or (b) where the governing body has
decided that periodic determination of revenues earned, expenses in-
curred, and/or net income is appropriated for capital maintenance,
public policy, management control, accountability, or other purposes.
S. Fixed Assets and Long -Term Liabilities
The accounting and reporting treatment applied to the fixed assets and
long-term liabilities associated with a fund are determined by its
measurement focus. All governmental funds are accounted for on a
spending or "financial flow" measurement focus. This means that only
current assets and current liabilities are generally included on their
balance sheets. Their reported fund balance (net current assets) is
considered a measure of "available spendable resources." Governmental
fund operating statements present increases (revenues and other finan-
cing sources) and decreases (expenditures and other financing uses) in
net current assets. Accordingly, they are said to present a summary of
sources and uses of "available spendable resources" during a period.
Fixed assets used in governmental fund type operations (general fixed
assets) are accounted for in the General Fixed Assets Account Group,
rather than in governmental funds. Public domain ("infrastructure")
general fixed assets consisting of certain improvements other than
buildings, including roads, bridges, curbs and gutters, streets and side-
walks, drainage systems, and lighting systems, are capitalized along with
other general fixed assets. No depreciation has been provided on general
fixed assets.
All fixed assets are valued at historical cost or estimated historical
cost if actual historical cost is not available. Donated fixed assets
are valued at their estimated fair value on the date donated.
Long-term liabilities expected to be financed from governmental funds are
accounted for in the General Long -Term Debt Account Group, not in the
governmental funds. The single exception to this general rule is for
special assessment bonds, which are accounted for in Special Assessment
Funds.
The two account groups are not "funds." They are concerned only with
the measurement of financial position. They are not involved with
measurement of results of operations.
Noncurrent portions of long-term receivables due to governmental funds
are reported on their balance sheets, in spite of their spending measure-
ment focus. Special reporting treatments are used to indicate, however,
that they should not be considered "available spendable resources," since
they do not represent net current assets. Recognition of governmental
fund type revenues represented by noncurrent receivables is deferred until
they become current receivables. Noncurrent portions of long-term loans
receivable are offset by fund balance reserve accounts.
Because of their spending measurement focus, expenditure recognition for
governmental fund types is limited to exclude amounts represented by non-
current liabilities. Since they do not affect net current assets, such
long-term amounts are not recognized as governmental fund type expenditures
or fund liabilities. They are instead reported as liabilities in the
General Long -Term Debt Account Group.
All proprietary funds are accounted for on a cost of services or (capital
maintenance" measurement focus. This means that all assets and all lia-
bilities (whether current or noncurrent) associated with their activity
are included on their balance sheets. Their reported fund equity (net
8
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total assets) is segregated into contributed capital and retained earn-
ings components. Proprietary fund type operating statements present
increases (revenues) and decreases (expenses) in net total assets.
Depreciation of all exhaustible fixed assets used by proprietary funds
is charged as an expense against their operations. Accumulated de-
preciation is reported on proprietary fund balance sheets. Depreciation
has been provided over the estimated useful lives using the straight
line method. The estimated useful lives are as follows:
Buildings 25-50 years
Improvements 30-40 years
Equipment 3-10 years
C. Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses
are recognized in the accounts and reported in the financial statements.
Basis of accounting relates to the timing of the measurements made, re-
gardless of the measurement focus applied.
All governmental funds are accounted for using the modified accrual basis
of accounting. Their revenues are recognized when they become measurable
and available as net current assets. Taxpayer -assessed income, gross
receipts, and sales taxes are considered "measurable" when in the hands
of intermediary collecting governments and are recognized as revenue at
that time. Anticipated refunds of such taxes are recorded as liabilities
and reductions of revenue when they are measurable and their validity
seems certain.
Expenditures are generally recognized under the modified accrual basis
of accounting when the related fund liability is incurred. Exceptions
to this general rule include principal and interest on general long-term
debt which is recognized when due.
All proprietary funds are accounted for using the accrual basis of ac-
counting. Their revenues are recognized when they are earned, and their
expenses are recognized when they are incurred.
D. Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data re-
flected in the financial statements:
1. The City Council submits a proposed operating budget for the fiscal
-year commencing the following October 1. The operating budget in-
cludes proposed expenditures and the means of financing them.
2. Public hearings are conducted by the City to obtain taxpayer comments.
3. Prior to October 1, the budget is legally enacted through passage of
an ordinance.
4. The City Council is authorized to transfer budgeted amounts between
departments within any fund; however, any revisions that alter the
total expenditures of any fund must be approved by the City Council
and the majority of the legal voters of the City.
5. Formal budgetary integration is employed as a management control de-
vice during the year for the General Fund, Special Revenue Funds,
Capital Projects Funds, and Special Assessment Funds, Formal budge-
tary integration is not employed for Debt Service Funds because
01
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effective budgetary control is alternatively achieved through general
obligation bond indenture provisions.
6. Budgets for the General, Special Revenue, and Capital Projects
Funds are adopted on a basis consistent with generally accepted ac-
counting principles. Budgeted amounts are as originally adopted,
or as amended by the City Council on November 24, 1981. Individual
amendments were not material in relation to the original appropri-
ations which were amended.
E. Investments
Investments are stated at cost or amortized cost, which approximates
market.
F. Advance to Other Funds
Noncurrent portions of longterm interfund loans receivable (reported
in "Advance to" asset accounts) are equally offset by a fund balance
reserve account which indicates that they do not constitute "available
spendable resources" since they are not a component of net current
assets. Current portions of long-term interfund loans receivable (re-
ported in "Due from" asset accounts) are considered "available spend-
able resources."
G. Total Columns on Combined Statements
Total columns on the Combined Statements are captioned Memorandum Only
to indicate that they are presented only to facilitate financial analy-
sis. Data in these columns do not present financial position, results
of operations, or changes in financial position in conformity with gen-
erally accepted accounting principles. Neither is such data comparable
to a consolidation. Interfund eliminations have not been made in the
aggregation of this data.
(2) Property Tax
Property taxes attach as an enforceable lien on property. Taxes are levied
on the second Monday in September and payable in two installments on Decem-
ber 20 and June 20. The County bills and collects its own property taxes
and also taxes for the City. Collections of the county taxes and remittance
of them to the City are accounted for in the County's records. City pro-
perty tax revenues are recognized when levied to the extent that they result
in current receivables.
(3) Due from Other Governments
Amounts due from other governments include $28,057.05 due from the State and
County for third quarter highway users revenue and inventory phase out.
(4) Changes in General Fixed Assets
A summary of changes in general fixed assets follows:
Balance Balance
Oct. 1, 1980 Additions Deletions Sept. 30, 1981
Land and buildings $ 138,503 $ 108,271 $ $ 246,774
Street improvements 11,264 11,264
Equipment 281,242 47,045 328,287
Parks 87,392 87,392
Total $ 518,401 $ 155,316 $ .00 $ 673,717
10
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A summary of proprietary fund type property, plant, and equipment at
September 30, 1981 follows:
Enterprise
Waterworks
$ 506,562
Well - No 2
31,142
Well - No 3
13,282
Sewer
2,322,109
Equipment
11,785
Total
2,884,880
Less accumulated depreciation
552,800
Net $ 2,332,080
(5) Changes in Lonq-Term Debt
The following is a summary of bond transactions of the City for the
year ended September 30, 1981 (in thousands of dollars):
Special
Revenue Assessment Total
Bonds payable at October 1, 1980 $ 1,175 $ 80 $ 1,255
Bonds retired ( 20) ( 10) { 30)
Bonds payable at September 30, 1981 $ 1,155 $ 70 $ 1,225
Bonds payable at September 30, 1981 are comprised of the following in-
dividual issues (in thousands of dollars):
Revenue bonds:
$1,000,000 1972 Sewer serial bonds due in annual installments of
$10,000 to $65,000 through October 1, 2012; interest at 6 percent $ 935
$250,000 1976 Water serial bonds due in annual installments of
$10,000 to $20,000 through September 1, 1996; interest varies
from 5 3/4 to 6 percent 220
$1,155
Special assessment bonds:
$98,500 1978 Improvement District No. 1 serial bonds due in annual
installments of $8,500 to $10,000 through July 1, 1988; interest
at 5.95 percent $ 70
The annual requirements to amortize all debt outstanding as of September
30, 1981, including interest payments of $1,283,897.50 are as follows:
Annual Requirements
to Amortize Long -Term
Debt
September 30, 1981
Year ending
Special
September 30,
Revenue
Assessment
Total
1982
$ 89,062.50
$14,165.00
$ 103,227.50
1983
87,887.50
13,570.00
101,457.50
1984
86,712.50
12,975.00
99,687.50
1985
90,537.50
12,380.00
102,917.50
1986
89,062.50
11,785.00
100,847.50
1987-91
454,975.00
21,785.00
476,760.00
1992-96
447,400.00
447,400.00
1997-2001
337,200.00
337,200.00
2002-06
336,200.00
336,200.00
2007-11
334,300.00
334,300.00
2012
68,900.00
68,900.00
$2,422,237.50
$86,660.00
$2,508,897.50
11
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$10,566 is available in the Debt Service Funds to service the general
obligation bonds. Additional detail by year is in the supporting schedules.
(6) Other Required Individual Fund Disclosures
Generally accepted accounting principles require disclosure, as part
of the Combined Statements of certain information concerning indivi-
dual funds including:
A. Segment information for certain individual Enterprise Funds. This
requirement is effectively met in this report by statements 1, 5,
and 6 because the City maintains only one Enterprise Fund.
B. Summary disclosures of debt service requirements to maturity for
all types of outstanding debt. This requirement is met by note 5.
C. Summary disclosures of changes in general fixed assets by major
asset class. This requirement is met by note 4.
D. Summary disclosures of changes in general long-term debt. This
requirement is met by note 5.
(7) Contingent Liabilities
The City participates in Federal Revenue Sharing. This program is sub-
ject to program compliance audits by the grantor or its representatives.
12
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CI'T`Y OF CHUBBUCK, Bannock County, Idaho
Cash Operation by Fund
For the Fiscal Year Ended September 30, 1981
Cash Provided By:
Tax collections, penalties, and interest (net)
State and county liquor apportionment
Highway users revenue
Sales tax (inventory phase out)
Fines and forfeitures
Licenses and permits
Road and bridge
State grants
Federal revenue sharing
Franchises
Planning and zoning
Fire protection
Interest on investments
Personnel benefits reimbursement
Other
Water sales
Garbage collection
Sewer service
Hookup and reconnection fees
L.I.D. principal and interest
Total Cash Revenues
Cash Expenditures To:
Operations
Bond principal and interest
Capital outlay
Total Cash Expenditures
Excess of Cash Revenues over Expenditures
(or Expenditures over Revenues)
Add Other Cash Receipts
Investments
Transfers from other funds
Subtract Other Cash Disbursements
Investments purchased
Transfers to other funds
Net Cash Increase (Decrease)
Cash Balance at September 30, 1980
Cash Balance at September 30, 1981
General
Fund
$ 343,694.01
36,948.33
88,511.79
34,970.39
27,560.70
40,879.28
21,554.54
23,589.53
28,600.00
12,834.31
2,946.50
41,274.79
31,469.44
53,094.00
15,501.79
Enterprise
Fund
27,928.00
44,663.44
3,623.30
167,499.58
90,660.52
223,790.46
4,994:.31
803,429.40 563,159.61
578,943.47
150,135.00
729,078.47
74,350.93
280,000.00
320,000.00
30,001.00
4,349.93
3,940.47)
$ 409.46
364,609.02
97,555.33
462,164.35
Sewer Bond
Reserve
Fund
7,153.20
7,153.2U
.00
100,995.26 7,153.20
80,000.00 86,890.00
150,000.00
90,264.00
59,268.74) {
89,036.55
$ 29,767.81
95,728.00
1,684,80)
1,685.92
Sewer Bond
Water Bond
Fire Control
Street
and Interest
Water Bond and Interest
Local Capital
Capital
Retirement
Reserve Retirement
Improvement Improvement
Improvement
Fund
Fund Fund
District No. 1 Fund
Fund
2,522.63
.00 2,522.63
14,680.23
.00 14,680.23
66,700.00 23,537.50 14,800.90
66,700.00 .00 23,537.50 14,800.90
( 66,700.00) 2,522.63 ( 23,537.50) ( 120.67)
29,055.00
66,720.00 23,544.00
33,745.00
20.00 ( 2,167.37) 6.50 {
5,371.13 2,168.83 5,168.76
$ 5,391.13 $ 1.46 $ 5,175.26
13
611.72 4,079.16
611.72 4,079.16
.00 .00
611.72 4,079.16
10,000.00 41,535.00
10,001.00 20,000.00
30,610.00 85,663.00
120.67) ( 9,997.28) ( 20,048.84)
573.31 10,000.00 20,050.00
452.64 $ 2.72 $ 1.16
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CITY OF CHUBBUCK, Bannock County, Idaho
Bond Interest and Principal Payable by Year
Water Revenue Bonds, Series September 1, 1976 Total Issue $250,000
Local Improvement District No. 1 Bond
Principal and Interest Payable by Year
Bond
Principal
Date
Bond
Interest
Due
Due
Year
Numbers
March 1
September 1
September 1
1982
7-8
$ 6,481.25
$ 6,481.25
$ 10,000.00
1983
9-10
6,193.75
6,193.75
10,000.00
1984
11-12
5,906.25
5,906.25
10,000.00
1985
13-14
5,618.75
5,618.75
10,000.00
1986
15-16
5,331.25
5,331.25
10,000.00
1987
17-,19
5,043.75
5,043.75
15,000.00
1988
20-22
4,612.50
4,612.50
15,000.00
1989
23-25
4,181.25
4,181.25
15,000.00
1990
26-28
3,750.00
3,750.00
15,000.00
1991
29-31
3,300.00
3,300.00
15,000.00
1992
32--34
2,850.00
2,850.00
15,000.00
1993
35-38
2,400.00
2,400.00
20,000.00
1994
39-42
1,800.00
1,800.00
201000.00
1995
43-46
1,200.00
1,200.00
20,000.00
1996
47-50
600.00
600.00
20,000.00
Totals
$ 59,268.75
$ 59,268.75
$ 220,000.00
Local Improvement District No. 1 Bond
Principal and Interest Payable by Year
16
Principal
$ 10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
$ 70,000.00
Total
Due
$ 22,962.50
22,387.50
21,812.50
21,237.50
20,662.50
25,087.50
24,225.00
23,362.50
22,500.00
21,600.00
20,700.00
24,800.00
23,600.00
22,400.00
21,200.00
$ 338,537.50
Total
$ 14,165.00
13,570.00
12,975.00
12,380.00
11,785.00
11,190.00
10,595.00
$ 86,660.00
Bond
Date
Number
Interest
July
1,
1982
4
$ 4,165.00
July
1,
1983
5
3,570.00
July
1,
1984
6
2,975.00
July
1,
1985
7
2,380.00
July
1,
1986
8
1,765.00
July
1,
1987
9
1,190.00
July
1,
1988
10
595.00
Totals
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16
Principal
$ 10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
$ 70,000.00
Total
Due
$ 22,962.50
22,387.50
21,812.50
21,237.50
20,662.50
25,087.50
24,225.00
23,362.50
22,500.00
21,600.00
20,700.00
24,800.00
23,600.00
22,400.00
21,200.00
$ 338,537.50
Total
$ 14,165.00
13,570.00
12,975.00
12,380.00
11,785.00
11,190.00
10,595.00
$ 86,660.00
CITY OF CHUBBUCK, Bannock County, Idaho
Bond Interest and Principal Payable by Year
Sewer Revenue Bond, Series October 1, 1972 Total Issue $1,000,000
17
Principal
Interest
Due
Due
Total
Year
April 1
October 1
October 1
Due
1982
$ 28,050.00
$ 28,050.00
$ 10,000.00
$ 66,100.00
1983
27,'750.00
27,750.00
10,000.00
65,500.00
1984
27,450.00
27,450.00
10,000.00
64,900.00
1985
27,150.00
27,150.00
15,000.00
69,300.00
1986
26,700.00
26,700.00
15,000.00
68,400.00
1987
26,250.00
26,250.00
15,000.00
67,500.00
1988
25,800.00
25,800.00
15,000.00
66,600.00
1989
25,350.00
25,350.00
15,000.00
65,700.00
1990
24,900.00
24,900.00
20,000.00
69,800.00
1991
24,300.00
24,300.00
20,000.00
68,600.00
1992
23,700.00
23,700.00
20,000.00
67,400.00
1993
23,100.00
23,100.00
20,000..00
66,200.00
1994
22,500.00
22,500.00
20,000.00
65,000.00
1995
.21,900.00
21,900.00
25,000.00
68,800.00
1996
21,150.00
21,150.00
25,000.00
67,300.00
1997
20,400.00
20,400.00
25,000.00
65,800.00
1998
19,650.00
19,650.00
30,000.00
69,300.00
1999
18,750.00
18,750.00
30,000.00
67,500.00
2000
17,850.00
17,850.00
30,000.00
65,700.00
2001
16,950.00
16,950.00
35,000.00
68,900.00
2002
15,900.00
15,900.00
35,000.00
66,800.00
2003
14,850.00
14,850.00
40,000.00
69,700.00
2004
13,650.00
13,650.00
40,000.00
67,300.00
2005
12,450.00
12,450.00
40,000.00
64,900.00
2006
11,250.00
11,250.00
45,000.00
67,500.00
2007
91900.00
9,900.00
45,000.00
64,800.00
2008
8,550.00
8,550.00
50,000.00
67,100.00
2009
7,050.00
7,050.00
55,000.00
69,100.00
2010
5,400.00
5,400.00
55,000.00
65,800.00
2011
3,750.00
3,750.00
601000.00
67,500.00
2012
1,950.00
1,950.00
65,000.00
68,900.00
Totals
$ 574,350.00
$ 574,350.00
$ 935,000.00
$ 2,083,700.00
17
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-ITY OF CHUBBUCK, Bannock County, Idaho
Revenue and Budget Comparison (Cash Basis)
For the Fiscal Year Ended September 30, 1981
3eneral Fund
Tax levies (net)
State liquor allotments
County liquor allotments
Highway users revenue
Sales tax (inventory phase out)
Fines and forfeitures
Licenses and permits
Road and bridge
State grant - law enforcement and parks
State grant - railroad crossing
Intermountain Gas franchise
Planning and zoning
Fire protection
Interest on investments
Other
Cable TV franchise
Federal revenue sharing
Organized recreation and athletics
Personnel benefits reimbursement
Sales of city property
Total General Fund
Sanitation
Garbage and refuse
Federal revenue sharing
Total Sanitation
Water
Water sales
Hookup and reconnection fee
Federal revenue sharing
Interest, inspections, other
Miscellaneous - material and
equipment
Total Water
Revenue
$ 343,694.01
18,587.70
18,360.63
88,511.79
34,970.39
27,560.70
40,879.28
21,554.54
4,698.99
18,890.54
12,634.31
2,946.50
41,274.79
31,469.44
6,028.09
20x.00
28,600.00
9,473.70
53,094.00
$ 803,429.40
$ 90,660.52
10,000.00
$ 100,660.52
$ 167,499.58
2,762.85
17,928.00
48,286.74
$ 236,477.17
Budget
343,200.00
21,000.00
12,600.00
88,000.00
6,800.00
22,000.00
33,050.00
20,000.00
12,000.00
1,500.00
40,000.00
12,000.00
3,500.00
200.00
30,000.00
6,500.00
53,094.00
500,000.00
$ 1,205,444.00
$ 92,500.00
10,000.00
$ 102,500.00
$ 155,000.00
22,750.00
17,928.00
15,000.00
3,500.00
$ 214,178.00
Over or
(Under)
Budget
$ 494.01
( 2,412.30)
5,760.63
511.79
28,170.39
5,560.70
7,829.28
1,554.54
4,698.99
18,890.54
634.31
1,446.50
1,274.79
19,469.44
2,528.09
.00
( 1,400.00)
2,973.70
.00
( 500,000.00)
($ 402,014.60)
($ 1,839.48)
.00
($ 1,839.48)
$ 12,499.58
( 19,987.15)
.00
33,286.74
3,500.00)
$ 22,299.17
Sewer
Service revenue $ 223,790.46 $ 228,500.00 ($ 4,709.54)
Hookup fees 2,231.46 1,650.00 581.46
Total Sewer $ 226,021.92 $ 230,150.00 ($ 4,128.08)
18
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CITY OF CHUBBUCK, Bannock County, Idaho
Expenditure and Budget Comparison (Cash Basis)
For the Fiscal Year Ended September 30, 1981
General Fund
General Government
Legislative
Executive
Financial and Administrative
Legal and Publications
Other Government
Total General Government
Law Enforcement and Protection
Fire Control and Prevention
Building Inspection
Physical Environment and Transportation
Engineering
Parks
Health and Welfare
Other Government Purposes
Total General Fund
Expenditure Budget
$ 12,151.97
5,767.12
11,633.10
15,483.72
152,855.07
197,890.98
247,906.68
60,999.33
22,782.98
118,628.04
13,882.61
39,587.05
27,400.80
$ 729,078.47
19
$ 13,200.00
7,000.00
13,200.00
25,500.00
163,241.00
222,141.00
247,906.68
102,468.00
29,850.00
148,060.00
13,882.61
39,587.05
1,800.00
579,998.66
$ 1.385.694.00
Over or
(Under)
Budget
($ 1,048.03)
( 1,232.88)
( 1,566.90)
( 10,016.28)
( 10,385.93)
( 24,250.02)
.00
( 41,468.67)
( 7,067.02)
( 29,431.96)
.00
.00
( 1,800.00)
( 552,597.86)
($ 656,615.53)
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CITY OF CHUBBUCK, Bannock County, Idaho
Expenditure and Budget Comparison (Cash Basis)
For the Fiscal Year Ended September 30, 1981
Sanitation -- Garbage Disposal
Salary and administration
Landfill disposal
Personnel benefits
Equipment maintenance and repairs
Other government administration
Total Sanitation
Waterworks Fund
Administration
Supplies - pump maintenance
Pumping - power and utilities
Waterlines, transmission and
distribution
Bond and interest fund
Customer accounts
Personnel benefits
Equipment, equipment payments,
and repairs
Other government administration
Total Waterworks Fund
Sewer Fund
Salaries and administration
Treatment
Customer accounts
Personnel benefits
Bond and interest fund
Equipment and maintenance
Utilities
Other government administration
Total Sewer Fund
Expenditure
$ 57,646.22
11.30
16,325.00
27,412.47
$ 101,394.99
$ 63,432.82
9,048.13
20,795.63
19,416.09
23,544.00
594.20
20,014.00
9,654.51
1,187.50
$ 167,686.88
$ 58,224.56
41,180.91
16,755.00
66,720.00
10,438.17
4,257.27
85,770.57
$ 283,346.48
20.
Budget
$ 58,180.00
16,325.00
26,889.99
39,954.01
$ 141,349.00
$ 78,745.00
15,000.00
17,500.00
75,000.00
23,544.00
750.00
20,014.00
17,150.00
55,700.00
$ 303,403.00
$ 61,730.00
46,000.00
300.00
16,755.00
66,720.00
25,000.00
25,600.00
204,735.00
$ 446,840.00
Over or
(Under)
Budget
($ 533.78)
11.30
.00
522.48
( 39,954.01)
($ 39,954.01)
($ 15,312.18)
( 5,951.87)
3,295.63
( 55,583.91)
.00
( 155.80)
.00
( 7,495.49)
( 54,512.50)
($ 135,716.12)
($ 3,505.44)
( 4,819.09)
( 300.00)
.00
.00
( 14,561.83)
( 21,342.73)
( 118,964.43)
($ 163,493.52)
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CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditure and Budget Comparison
For the Fiscal Year Ended September 30, 1981
General Fund
General Government
Legislative
Salaries
Association of Idaho Cities dues
Planning and zoning general
Other general
Total
Executive
Salary
Other
Total
Financial and Administrative
Salary
Office supplies
Election
Total
Legal
Publication
Legal services
Codif ication
Total
Other General Government
Personnel benefits
Printing
Insurance
Utilities
City buildings
Total
Total General Government
Law Enforcement and Protection
Salaries
Records and Supplies
Supplies
Clothing allowance
Legal
Animal control
Total
21
Over or
Actual
(Under)
Expenditure
Budget
Budget
$ 91600.00
$ 9,600.00
$ .00
1,350.14
1,600.00
( 249.86)
520.00
1,000.00
( 480.00)
681.83
11000.00
( 318.17)
12,151.97
13,200.00
( 1,048.03)
5,500.00
6,000.00
( 500.00)
267.12
11000.00
( 732.88)
5,767.12
7,000.00
( 1,232.88)
9,464.53
10,000.00
{ 535.47)
2,168.57
3,000.00
{ 831.43)
200.00
( 200.00)
11,633.10
13,200.00
( 1,566.90)
842.23
1,500.00
( 657.77)
11,588.88
20,000.00
( 8,411.12)
3,052.61
4,000.00
( 947.39)
15,483.72
25,500.00
( 10,016.28)
66,626.12
72,841.00
{ 6,214.88)
80.65
11000.00
( 919.35)
75,537.47
73,500.00
2,037.47
3,603.77
5,150.00
( 1,546.23)
7,007.06
10,750.00
( 3,742.94)
152,855.07
163,241.00
( 10,385.93)
197,890.98
222,141.00
{ 24,250.02)
156,351.38
156,074.00
277.38
9,705.84
7,500.00
2,205.84
2,072.59
1,800.00
272.59
16,684.09
30,000.00
{ 13,315.91)
3,553.44
3,600.00
( 46.56)
32,015.96
42,900.00
( 10,884.04)
21
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CI'T'Y OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditure and Budget Comparison (Continued)
For the Fiscal Year Ended September 30, 1981
Fire Equipment and Building Maintenance
Fire truck payment
7,222.82
7,225.00
Over or
Equipment maintenance
Actual
7,500.00
(Under)
General Fund (Continued)
Expenditure
Budget
Budget
Law Enforcement and Protection
1,772.72
5,000.00
( 3,227.28)
(Continued)
23,646.64
20,725.00
2,921.64
Care and Custody of Prisoners
$ 5,022.75
$ 7,500.00
($ 2,477.25)
Communications
3,499.63
5,000.00
( 1,500.37)
Telephone
2,390.82
2,500.00
( 109.18)
Radio dispatch
6,000.00
6,000.00
.00
Radio and repair
3,080.65
2,000.00
1,080.65
Total
6,598.66
Total
11,471.47
10,500.00
971.47
Equipment and Maintenance
( 41,468.67)
Gasoline
15,138.48
12,432.68
2,705.80
Building maintenance
2,479.28
2,500.00
( 20.72)
Equipment
16,086.59
7,500.00
8,586.59
Repairs and other
9,340.77
8,500.00
840.77
Total
43,045.12
30,932.68
12,112.44
Total Law Enforcement
247,906.68
247,906.68
.00
Fire Control and Prevention
Salaries and Compensation
Salaries
9,150.00
10,000.00
( 850.00)
Compensation
15,989.00
2.5,000.00
( 9,011.00)
Total
25,139.00
35,000.00
( 9,861.00)
Fire Alarm and Communications
Telephone
1,631.64
1,750.00
( 118.36)
Radio and repair
3,983.39
1,750.00
2,233.39
Total
5,615.03
3,500.00
2,115.03
Fire Equipment and Building Maintenance
Fire truck payment
7,222.82
7,225.00
( 2.18)
Equipment maintenance
13,075.55
7,500.00
5,575.55
Building maintenance
1,575.55
11000.00
575.55
Building addition
1,772.72
5,000.00
( 3,227.28)
Total
23,646.64
20,725.00
2,921.64
Auxillary, Utility and Other
Schools, other, etc.
3,499.63
5,000.00
( 1,500.37)
Utilities
3,099.03
5,000.00
( 1,900.97)
Other
23,243.00
( 23,243.00)
Capital improvement fund
10,000.00
( 10,000.00)
Total
6,598.66
43,243.00
( 36,644.34)
Total Fire Control
60,999.33
102,468.00
( 41,468.67)
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CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditure and Budget Comparison (Continued)
For the Fiscal Year Ended September 30, 1981
Engineering
Salaries 8,197.20 10,000.00 ( 1,802.80)
General city engineering 1,472.00 2,500.00 ( 1,028.00)
Supplies and other 4,213.41 1,382.61 2,830.80
Total Engineering 13,882.61 13,882.61 .00
Parks
Salary
10,371.13
7,587.05
Over or
Recreation - baseball
Actual
7,000.00
(Under)
General Fund (Continued)
Expenditure_
Budget
Budget
Building Inspection
7,460.29
7,500.00
( 39.71)
Salaries
$ 16,795.68
$ 18,350.00
($ 1,554.32)
Dues and supplies
340.17
750.00
( 409.83)
Equipment and maintenance
662.30
750.0-0
( 87.70)
Additional inspection
4,984.83
10,000.00
( 5,015.17)
Total Building Inspection
22,782.98
29,850.00
( 7,067.02)
Physical Environment and Transportation
Total Parks
39,587.05
Salaries
35,641.66
37,560.00
( 1,918.34)
Construction
19,784.15
12,000.00
7,784.15
Maintenance
14,743.72
13,400.00
1,343.72
Snow and ice removal
555.93
11500.00
( 944.07)
Equipment
9,827.40
15,000.00
( 5,172.60)
Street lighting
23,685.34
30,000.00
( 6,314.66)
Equipment repairs
5,679.86
10,000.00
( 4,320.14)
Gas, oil and other
8,709.98
7,500.00
1,209.98
Capital improvement fund
20,000.00
{ 20,000.00)
Metropolitan planning
1,100.00
( 1,100.00)
Total Physical Environment
118,628.04
148,060.00
( 29,431.96)
Engineering
Salaries 8,197.20 10,000.00 ( 1,802.80)
General city engineering 1,472.00 2,500.00 ( 1,028.00)
Supplies and other 4,213.41 1,382.61 2,830.80
Total Engineering 13,882.61 13,882.61 .00
Parks
Salary
10,371.13
7,587.05
2,784.08
Recreation - baseball
16,751.06
7,000.00
9,751.06
Other recreation
2,000.00
( 2,000.00)
Parks maintenance
7,460.29
7,500.00
( 39.71)
Heights Park
32.02
5,000.00
( 4,967.98)
Chubbuck Days
1,166.22
500.00
666.22
Stuart Park
1,325.85
5,500.00
{ 4,174.15)
General parks and equipment
2,480.48
4,500.00
{ 2,019.52)
Total
5,004.57
15,500.00
( 10,495.43)
Total Parks
39,587.05
39,587.05
.00
Health and Welfare
Civil defense 100.00 ( 100.00)
SEICAA - RSVP 1,000.00 ( 1,000.00)
SICOG 700.00 ( 700.00)
Total Health and Welfare .00 1,800.00 ( 1,800.00)
23
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CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditure and Budget Comparison (Continued)
For the Fiscal Year Ended September 30, 1981
General Fund (Continued)
Other Government Purposes
Audit
City building and property
Other, appraisals, etc.
Contingency and reserve
Total Other Government
TOTAL GENERAL FUND
Sanitation - Garbage Disposal
Salary and Administration
Salary
Office supplies
Equipment and maintenance
Total
Landfill Disposal
Personnel Benefits
Equipment, Payments and Repair
Equipment and machinery
Repairs, diesel, other
Total
Sanitation - Other
TOTAL SANITATION - GARBAGE DISPOSAL
Waterworks Fund
Salary and Administration
Salary
Office supplies
Equipment
Total
Supply - Pump Maintenance
Pumping Power and Utilities
Waterline Transmission and Distribution
Improvements
Repairs
Connections
Total
Actual
Expenditure
$ 2,250.00
25,150.80
27,400.80
$ 729,078.47
$ 50,025.96
2,593.24
5,027.02
57,646.22
11.30
16,325.00
11,784.76
15,627.71
27,412.47
$ 101,394.99
$ 55,378.35
3,040.53
5,013.94
24
63,432.82
9,048.13
20,795.63
901.50
11,677.40
6,837.19
19,416.09
Budget
$ 1,700.00
500,000.00
1,000.00
77,298.66
579,998.66
$ 1,385,694.00
$ 49,280.00
3,500.00
5,400.00
58,180.00
16,325.00
15,000.00
11,889.99
26,889.99
39,954.01
$ 141,349.00
$ 69,845.00
3,500.00
5,400.00
78,745.00
15,000.00
17,500.00
35,000.00
10,000.00
30,000.00
75,000.00
Over or
(Under)
Budget
$ 550.00
474,849.20)
1,000.00)
77,298.66)
( 552,597.86)
($ 656,615.53)
$ 745.96
( 906.76)
{ 372.98)
( 533.78)
11.30
.00
( 3,215.24)
3,737.72
522.48
( 39,954.01)
($ 39,954.01)
($ 14,466.65)
( 459.47)
( 386.06)
( 15,312.18)
( 5,951.87)
3,295.63
34,098.50)
1,677.40
( 23,162.81)
55,583.91)
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CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditure and Budget Comparison (Continued)
For the Fiscal Year Ended September 30, 1981
25
Over or
Actual
(Under)
Waterworks Fund (Continued)
Expenditure
Budget
Budget
Customer Accounts
$
594.20
$
750.00
($
155.80)
Water Bond Interest Fund
23,544.00
23,544.00
.00
Personnel Benefits
20,014.00
20,014.00
.00
Equipment, Payments and Repair
Backhoe payment
3,276.37
2,650.00
626.37
Other equipment
2,500.00
(
2,500.00)
Gas, repairs, other
6,378.14
12,000.00
(
5,621.86)
Total
9,654.51
17,150.00
(
7,495.49)
Waterworks -Other Government
Contingency and reserve
1,187.50
45,700.00
(
44,512.50)
Capital improvements fund
10,000.00
(
10,000.00)
Total
1,187.50
55,700.00
(
54,512.50)
TOTAL WATERWORKS FUND
$
167,686.88
$
303,403.00
($
135,716.12)
Sewage Fund
Salary and Administration
Salary
$
48,355.81
$
52,830.00
($
4,474.19)
Supplies
4,856.69
3,500.00
1,356.69
Office equipment and maintenance
5,012.06
5,400.00
(
387.94)
Total
58,224.56
61,730.00
(
3,505.44)
Treatment
41,180.91
46,000.00
(
4,819.09)
Customer Account
300.00
(
300.00)
Sewer Bond and Interest
66,720.00
66,720.00
.00
Personnel Benefits
16,755.00
16,755.00
.00
Equipment and Maintenance
10,438.17
25,000.00
(
14,561.83)
Utilities
4,257.27
25,600.00
(
21,342.73)
Sewage & Other Government
85,770.57
204,735.00
(
118,964.43)
TOTAL SEWAGE FUND
$
283,346.48
$
446,840.00
($
163,493.52)
25
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CITY OF CHUBBUCK, Bannock County, Idaho
Summary of Federal Revenue Sharing
Receipts and Expenditures
1977 nine month fiscal year
Health and welfare
Waterline transmission
Fire truck payment
Total
27
$ 28,745.00 $
7R_7aS.nn
478.00
12,161.01
9,574.99
$ 22,214.00
7,009.00
Receipts
Expenditures
Balance
1972
calendar year
$
13,436.00
$ 13,436.00
1973
calendar year
$
36,500.00
$
Interest on investments
1,204.16
Sanitation
10,000.00
Waterline transmission
10,000.00
City building and land
10,000.00
Total
$
37,704.16
$
30,000.00
21,140.16
1974
calendar year
$
31,442.00
$
Interest on investments
790.48
Fire station land and truck payment
10,000.00
City building improvement
18,000.00
Waterline transmission
10,000.00
Sanitation
5,000.00
Total
$
32,232.48
$
43,000.00
10,372.64
1975
calendar year
$
36,973.00
$
Interest on investments
117.88
City building improvement
7,567.13
Fire station construction and
truck payment
16,148.72
Parks recreation equipment
3,000.00
Health and welfare
4,755.00
Waterline transmission
12,000.00
Total
$
37,090.88
$
43,470.85
3,992.67
1976
calendar year
$
42,611.00
$
Legal services.
5,000.00
Health and welfare
6,608.00
Law enforcement
5,455.82
Parks recreation construction
9,000.00
Fire truck payment
10,061.85
Hiway construction
10,000.00
Total
$
42,611.00
$
46,125.67
478.00
1977 nine month fiscal year
Health and welfare
Waterline transmission
Fire truck payment
Total
27
$ 28,745.00 $
7R_7aS.nn
478.00
12,161.01
9,574.99
$ 22,214.00
7,009.00
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CITY OF CHUBBUCK, Bannock County, Idaho
Summary of Federal Revenue Sharing
Receipts and Expenditures (Continued)
Fiscal year ended September 30, 1978
Law enforcement equipment
Fire truck payment
Health and welfare
Waterline transmission
Sanitation salaries
Total
Fiscal year ended September 30, 1979
Waterline transmission
Sanitation salaries
Fire control
Street construction
Street maintenance
-Parks
Health and welfare
Total
Fiscal year ended September 30, 1980
Sanitation salaries
Fire control
Street lighting
Total
Fiscal year ended September 30, 1981
Sanitation salaries
Sanitation equipment repairs
Waterworks salaries
Waterworks pumping power
Waterline repairs
Workmens compensation
Medical insurance
General liability insurance
Streets salaries
Street construction
Street maintenance
Street equipment
Total
Recei is Expenditures Balance
—
$ 38,432.00 $
7,500.00
1,588.13
1,031.00
12,000.00
11,515.87
$ 38,432.00 $ 33,635.00 $ 11,806.00
$ 44,385.00 $
10,000.00
10,000.00
10,000.00
8,591.08
7,119.67
10,000.00
480.00
$ 44,385.00 $ 56,190.75 $ .25
$ 55,101.00 $
10,000.00
20,000.00
16,616.00
$ 55,101.00 $ 46,616.00 $ 8,485.25
$ 56,528.00 $
$ 56,528.00
28
5,000.00
5,000.00
5,000.00
5,000.00
7,928.00
6,000.00
6,000.00
5,084.00
3,450.00
5,000.00
5,000.00
6,550.00
$ 65,012.00
$ 1.25
CITY OF CHUBBUCK, Bannock County, Idaho
Supplemental Information for Water Revenue Bond Ordinance
As of September 30, 1981
(1) Schedule of water users
Single family units
Trailers
Duplexes
Threeplexes
Fourplexes
Sixplexes
Sixteenplexes
Apartments
Sleeping rooms
Motel
Trailer parks
Schools
Churches
Library
Commercial
Water is billed on the following basis:
On first 5,000 gallons - minimum $4.00
Over 5,000 gallons - 304 per gallon
(2) Reserve fund to have $1,700 deposited
quarterly until a maximum of $27,200
is reached
Maximum required
Assets at September 30, 1981
Excess assets (over) requirement
(3) Bond Interest and Retirement Fund
Required - Interest 1/6 of $6,481.25
Principal 1/12 of amount due
Total Required
Net Assets at September 30, 1981
Amount (over) requirement
(4) Net Revenues to be 125% of Principal, Interest,
and Reserve Requirement
Gross revenues
Less operating expenses
Net revenues
Principal and interest requirement for
the fiscal year
125% thereof
Reserve requirement
Total required
Excess over requirement
29
1,434
543
35
3
39
1
4
97
240
3
9
1
5
1
90
$ 23,537.50
$ 29,421.88
6,800.00
$ 27,200.00
31,196.46
($ 3,996.46)
$ 1,080.21
833.33
1,913.54
5,175.26
($ 3,261.72)
$ 218,549.17
144,142.88
74,406.29
36,221.88
$ 38,184.41
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CITY OF CHUBBUCK, Bannock 'County, Idaho
Supplemental Information for Sewer Revenue Bond Ordinance
As of September 30, 1981
(1) Schedule of sewer rates charges
In City
Per Month
Single family residence
$ 8.00
Duplex residential unit - per unit
6.50
Apartment building - per apartment
6.50
Motels - per unit
2.00
Trailers in trailer parks
6.50
Trailers on individual lots
8.00
Motels with cooking units - per unit
8.00
Hotels and rooming houses - per unit
2.00
Churches
8.00
Commercial businesses and schools
8.00
plus 12 cents per thousand gallons in excess
of ten thousand gallons of water per month
Out of City
Same as above except that each charge shall
be fifty percent greater than equivalent
charge for in the city
(2) Net Revenues of the System to be 1.40% of Combined Average
Annual
Principal
and Interest Requirement
Gross revenues
$
226,021.92
Less operating expenses
130,855.91
Net revenues
$
95,166.01
Average principal and interest
$
67,216.13
140% thereof
$
94,102.58
Excess net revenue over amount required
$
1,063.43
(3) Reserve fund to have $1,402.50 deposited per month until a maximum
of $67,320.00 is reached.
Maximum required
Assets at September 30, 1981
Amounts (over) requirement
30
$ 67,320.00
92,479.12
25,159.12)
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