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Home My WebLink About1982CITY OF C3UBBUCK Bannock County, Idaho AUDIT REPORT For the Fiscal Year Ended September 30, 1982 KEN V. CARTER & CO. Certified Public Accountants Pocatello, Idaho MAYOR CITY COUNCIL CITY OF CHUBBUCK Chubbuck, Bannock County, Idaho AUDIT REPORT For the Fiscal Year Ended September 30, 1982 John 0. Cotant, Jr. Becky Hopkins Dwain A. Kinghorn LeRoy S. Quick Thomas S. Nield January 1970 - 1986 January 1980 - 1984 January 1972 - 1984 January 1978 - 1986 January 1982 - 1986 CITY CLERK Vera C. Armstrong 1970 - TABLE OF CONTENTS FINANCIAL, STATEMENTS Auditor's Opinion 1 Combined Balance Sheet - All Fund Types and Account Groups 2 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types 3 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Accrual Basis 4 Statement of Revenues, Expenses, and Changes in Retained Earnings/Fund Balances - Proprietary Fund Types 5 Statement of Changes in Financial Position -- Proprietary Fund Types 6 Notes to Financial Statements 7 SUPPORTING SCHEDULES Cash Operation by Fund 14 Operation in Taxes Receivable 15 Property Tax Levies and Collections 16 Special Assessment Collections 16 General Fund Revenues by Source 17 General Fund Expenditures by Function 17 Water Revenue Bond Principal and Interest Payable by Year 18 Local Improvement District No. 1 Bond Principal and Interest Payable by Year 18 Sewer Revenue Bond Principal and Interest Payable by Year 19 Revenue and Budget Comparison 20 Expenditure and Budget Comparison 21 Insurance and Bond Coverage 27 Summary of Federal Revenue Sharing Receipts and Expenditures 28 Supplemental Information for Water Revenue Bond Ordinance 31 Supplemental Information for Sewer Revenue Bond Ordinance 32 r A' L Members of Members of Idaho Society K E N V. CARTER & C O. CerAmer a b,iiru�e °' Certified Publlc Acmunfa nls t if ied lPub, u 6lir A[munra'rs CERTIFIED PUBLIC ACCOUNTANTS PHONE 233-2903 Mayor and City Council City of Chubbuck Chubbuck, Idaho 442 South Arthur Pocatello, Idaho 83201 December 29, 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, 1982, 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, 1982, and the results of its operations and 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 consistent 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. /��.,.. ✓, �.� � cam. KED] V. CARTER & CO. CERTIFIED PUBLIC ACCOUNTANTS Members of Members of Certified fdaho Society of K E N V. CARTER & CO. American Inytiwie of tified Publir Accountants Certified Public Accounlants CERTIFIED PUBLIC ACCOUNTANTS PHONE 233-2903 Mayor and City Council City of Chubbuck Chubbuck, Idaho 442 South Arthur Pocatello, Idaho 83201 December 29, 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, 1982, and have issued our report thereon dated December 29, 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 "Guide". 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, 1982. K`AL= V1 � , (2_� t:T,- �_ C." . KEN V. CARTER & CO. CEETIFIED PUBLIC ACCOUNTANTS CITY OF CHUBBUCK, Bannock County, Idaho Combined Balance Sheet - All Fund Types and Account Groups September 30, 1982 Assets Cash Investments, at cost Receivables Taxes - collected Taxes - uncollected Special assessments Accounts Due from other governments Prepaid expenses Fixed assets (net of accumulated depreciation) Amount available in Debt Service funds Amount to be provided for retirement of general long-term debt Total Assets Liabilities and Fund Equity Liabilities Cash (overdrawn) 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 Governmental Fund Types Debt General Service $ 12,679.85 c 250,000.00 2,194.76 41,732.01 44,025.76 18,144.00 $ 356,096.53 $ 15,252.02 26,803.68 42,055.70 314,040.83 314,040.83 $ 356,096.53 See accompanying notes to financial statements L 12,679.85 12,679.85 $ 12,679.85 i Governmental Fund Types Proprietary Fund Types Account Groups Totals General General (Memorandum Only) Capital Special Internal Fixed Long-Term 1982 1981 Projects Assessment Enterprise Service Assets Debt $ 3.88 $ 137.48 _ $ 55,637.72 $ 3,245.70 $ $ 2.58 $ 71,707.21 975,666.31 $ 41,202.76 838,361.00 134,668.22 10,000.00 440,000.00 140,998.09 2,194.76 3,525.42 41,732.01 26,012.14 72,495.00 86,660.00 72,495.00. 63,999.37 70,874.81 63,999.37 44,025.76 28,057.05 18,144.00 20,000.00 2,281,111.00 83,321.00 647,021.00 3,011,453.00 3,005,797.00 10,566.39 12,679.85 12,679.85 2,179,494.48 _ 2,179,494.48 2 267,995.53 $ 134,672-10 $ 82,632.48 $ 2,840,748.09 $ 86,566.70 $ 647,021.00 $ 2,333,175.00 $ 6,493,591.75 $ 6,419,052.10 72,495.00 .00 72,495.00 10,137.48 19,925.78 16,545.00 36,470.78 1,204.39 ....... 2,804,277.31 85,362.31 .00 647,021.00 2,333,175.00 2,333,175.00 134,672.10 134,672.10 10,137.48 2,804,277.31 85,362.31 647,021.00 .00 134,672.10 $ 82,632.48 $ 2,840,748.09 $ 86,566.70 $ 647,021.00 $ 2,333,175.00 2 $ 15,252.02 47,933.85 16,545.00 2,333,175.00 72.495.00 2,485,400.87 647,021.00 2,889,639.62 22,817.33 448,712.93 4,008,190.88 $ 6,493,591.75 46,337.44 16,430.00 2,422,237.50 86,660.00 2,571,664.94 673,717.00 2,802,027.56 11,019.03 360,623.57 3,847,387.16 $ 6,419,052.10 CITY OF CHUBBUCK, Bannock County, Idaho Combined Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended September 30, 1982 Other Financing Sources (uses) Transfers in 89,064.60 Transfers out ( 44,500.00) Total Other Financing Sources (uses) ( 44,500.00) 89,064.60 Excess of revenues and other sources over (under) expenditures and other uses 38,109.14 2,113.46 Fund Balances at Beginning of Year 275,931.69 10,566.39 Fund Balances at End of Year $ 314,040.83 $ 12,679.85 See accompanying notes to financial statements Governmental Debt Revenues General Service Taxes $ 418,985.78 $ Special assessments Licenses and permits 21,748.00 Intergovernmental 243,573.29 Charges for services 46 400.00 Fines and forfeits 17,175.59 Miscellaneous 27,055.38 Interest on investments 36,875.44 1,823.86 Total Revenues 811,813.48 1,823.86 Expenditures General government 158,701.28 Public safety 351,405.86 Highways and streets 146,833.78 Engineering 11,458.86 Culture and recreation 60,804.56 Debt service: Principal retirement 20,000.00 Interest charges 68,775.00 Total Expenditures 729,204.34 86,775.00 Excess of revenues over (under) expenditures 82,609.14 ( 86,951.14) Other Financing Sources (uses) Transfers in 89,064.60 Transfers out ( 44,500.00) Total Other Financing Sources (uses) ( 44,500.00) 89,064.60 Excess of revenues and other sources over (under) expenditures and other uses 38,109.14 2,113.46 Fund Balances at Beginning of Year 275,931.69 10,566.39 Fund Balances at End of Year $ 314,040.83 $ 12,679.85 See accompanying notes to financial statements Fund TvOes Capital Special Projects ,Assessment 19,349.84 9,980.22 9,980.22 19,349.84 m 9,980.22 40,000.00 40,000.00 49,980.22 84,691.88 $ 134,672.10 10,000.00 4,165.00 14,165.00 5,184.84 4,500.00 4,500.00 9,684.84 $ 10,137.48 Totals (Memorandum Onl ) 1982 1981 $ 418,985.78 $ 344,550.92 19,349.84 14,680.23 21,748.00 40,879.28 243,573.29 227,803.32 46,400.00 41,274.79 17,175.59 27,560.70 27,055.38 31,282.60 48,679.52 36,160.32 842,967.40 764,192.16 158,701.28 351,405.86 146,833.78 11,458.86 60,804.56 30,000.00 72,940.00 832.144.34 167,666.10 325,034.73 115,345.04 13,697.44 37,460.36 30,000.00 75,038.40 764.242.07 10,823.06 ( 49.91) 133,564.60 44,500.00) 89,064.60 99,887.66 371,642.60 $ 471,530.26 3 120,265.00 30, 00 1.00 90,264.00 90,214.09 281,428.51 $ 371,642.60 r �r �r 6 i �r e Is' 1'. r. L w. 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, 1982 Revenues Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Sale of city property Interest on investments Total Revenues Expenditures General government Public safety Highways and streets Engineering Culture and recreation Health and welfare Capital projects Total Expenditures Excess of revenues over (under) expenditures Other financing sources (uses) Transfers out Excess of revenues over (under) expenditures and other uses Fund balance at beginning of year Fund balance at end of year General Fund 370,459.79 158,701.28 Variance 441,357.00 351,405.86 Favorable Budget Actual (Unfavorable) $ 377,352.00 $ 418,985.78 $ 41,633.78 26,550.00 21,748.00 ( 4,802.00) 245,572.00 243,573.29 ( 1,998.71) 47,000.00 46,400.00 ( 600.00) 30,000.00 17,175.59 ( 12,824.41) 73,300.00 27,055.38 ( 46,244.62) 500,000.00 ( 500,000.00) 25,000.00 36,875.44 11,875.44 1,324,774.00 811,813.48 ( 512,960.52) 370,459.79 158,701.28 211,758.51 441,357.00 351,405.86 89,951.14 152,500.00 146,833.78 5,666.22 13,000.00 11,458.86 1,541.14 56,948.21 60,804.56 ( 3,856.35) 800.00 800.00 500,000.00 500,000.00 1,535,065.00 729,204.34 805,860.66 ( 210,291.00) 82,609.14 292,900.14 ( 43,500.00) ( 44,500.00) ( 1,000.00 ( 253,791.00) 38,109.14 291,900.14 275,931.69 275,931.69 $ 22,140.69 $ 314,040.83 See accompanying notes to financial statements 4 $ 291,900.14 CITY OF CHUBBUCK, Bannock County, Idaho Statement of Revenues, Expenses and Changes in Retained Earnings/ Fund Balances - Proprietary Fund Types For the Fiscal Year Ended September 30, 1982 Operating Revenues Charges for services Sanitation Water Sewer Central garage Total Operating Revenues Operating Expenses Salaries and administration Treatment Pumping and maintenance Materials Utilities Benefit payments Refunds and customer accounts Equipment and maintenance Other Depreciation Total operating Expenses Operating Income (Loss) Proprietary Fund Types Internal Enterprise Service Totals (Memorandum Only) 1982 1981 $ 96,917.50 $ $ 96,917.50 190,299.03 190,299.03 233,133.51 233,133.51 42,500.00 42,500.00 520,350.04 42,500.00 562,850.04 175,207.67 24,030.45 199,238.12 53,586.84 53,586.84 18,762.00 18,762.00 20,476.37 20,476.37 30,607.69 3,224.74 33,832.43 58,727.00 58,727.00 1,831.48 1,831.48 39,112.88 13,203.50 52,316.38 80,556.00 2,450.00 83,006.00 478,867.93 42,908.69 521,776.62 41,482.11 ( 408.69) 41,073.42 Nonoperating Revenues Federal revenue sharing Interest on investments 49,832.24 Total Nonoperating Revenues 49,832.24 .00 Income Before Other Expenditures 91,314.35 ( 408.69) Transfers Out 89,064.60 Net Income (Loss) 2,249.75 ( 408.69) Transfer From - General Fixed Assets 85,771.00 Retained Earnings/Fund Balances at 49,832.24 49.832.24 $ 91,184.86 188,096.87 22.7,991.53 507,273.26 176,006.46 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 90,905.66 139,733.64 89,064.60 176,034.57 1,841.06 ( 36,300.93) 85,771.00 Beginning of Year 2,802,027.56 .00 2,802,027.56 2,838,328.49 Retained Earnings/Fund Balances at End of Year $2,804,277.31 $85,362.31 $2,889,639.62 $2,802,027.56 See accompanying notes to financial statements 5 CITY OF CHUBBUCK, Bannock County, Idaho Statement of Changes in Financial Position - Proprietary Fund Types For the Fiscal Year Ended September 30, 1982 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 Proprietary Fund Types Totals Internal (Memorandum Only) Enterprise Service 1982 1981 $ 2,249.75 ($ 408.69) $ 1,841.06 ($ 36,300.93) 80,556.00 2,450.00 83,006.00 77,597.00 82,805.75 2,041.31 84,847.06 41,296.07 29,587.00 29,587.00 11,785.00 29,587.00 .00 29,587.00 11,785.00 $ 53,218.75 $ 2,041.31 $ 55,260.06 $ 29,511.07 $ 25,869.91 $ 3,245.70 $ 29,115.61 ($ 59,268.74) 30,000.00 30,000.00 70,000.00 ( 6,875.44) ( 6,875.44) 17,500.09 4,339.28 { 1,204.39) 3,134.89 2,074.72 ( 115.00) ( 115.00) ( 795.00) $ 53,218.75 $ 2,041.31 $ 55,260.06 $ 29,511.07 See accompanying notes to financial statements 6 CITY OF CHUBBUCK Notes to Financial Statements September 30, 1982 (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. Federal revenue sharing monies are accounted for in the General Fund. 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 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 pruposes. Internal Service Funds - Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governments, on a cost -reimbursement basis. B. 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 sidewalks, 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 Assess- ment 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 i r i F c Ik' lb, L r. noncurrent 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 lia- bilities in the General Long -Term Debt Account Group. All proprietary funds are accounted for on a cost of services or "capi- tal maintenance" measurement focus. This means that all assets and all liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Their reported fund equity (net 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. 0 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 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 accounting principles. Budgeted amounts are as originally adopted, or as amended by the City Council on November 9, 1982. Individual amendments were not material in relation to the original appropriations which were amended. E. Investments Investments are stated at cost or amortized cost, which approximates market. F. Advance to Other Funds Noncurrent portions of long-term 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 (reported in "Due from" asset accounts) are considered "available spendable resources." G. Comparative Data Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the City's financial position and operations. However, comparative (i.e., presentation of prior year totals by fund type) data have not been presented in each of the statements since their inclusion would make the statements unduly complex and difficult to read. H. 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. 10 (2) Propel t 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 $44,025.76 due from the State and County for third quarter highway users revenue, inventory phase out, and liquor fund apportionment. (4) Changes in General Fixed Assets A summary of changes in general fixed assets follows: Land and buildings Street improvements Equipment Parks Total Balance Oct. 1, 1981 $ 246,774 11,264 328„ 287 87,392 $ 673,717 Transfers and Additions Deletions $ 22,000 $ 85,771 30,631 6,444 $ 59,075 Balance Sept. 30, 1982 $ 183,003 11,264 358,918 93,836 $ 85,771 $ 647,021 A summary of proprietary fund type property, plant, and equipment at September 30, 1982 follows: Net $ 2,364,432 (5) Changes in Long -Term Debt The following is a summary of bond transactions of the City for the year ended September 30, 1982 (in thousands of dollars): Special Revenue Assessement Total Bonds payable at October 1, 1981 $ 1,155 $ 70 $ 1,225 Bonds retired ( 20) ( 10) ( 30) Bonds payable at September 30, 1982 $ 1,135 $ 60 $ 1,195 Bonds payable at September 30, 1982 are comprised of the following individual issues (in thousands of dollars): 11 Enterprise Waterworks $ 506,562 Well - No 2 31,142 Well - No 3 13,282 Sewer 2,322,109 Equipment 41,372 Shop building 85,771 Total 3,000,238 Less accumulated depreciation 635,806 Net $ 2,364,432 (5) Changes in Long -Term Debt The following is a summary of bond transactions of the City for the year ended September 30, 1982 (in thousands of dollars): Special Revenue Assessement Total Bonds payable at October 1, 1981 $ 1,155 $ 70 $ 1,225 Bonds retired ( 20) ( 10) ( 30) Bonds payable at September 30, 1982 $ 1,135 $ 60 $ 1,195 Bonds payable at September 30, 1982 are comprised of the following individual issues (in thousands of dollars): 11 1tc enue 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 $ 925 $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 210 $ 1,135 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 $ 60 The annual requirements to amortize all debt outstanding as of September 30, 1982, including interest payments of $1,210,670.00 are as follows: Annual Requirements to Amortize Long -Term Debt September 30, 1982 Year ending Special September 30, Revenue Assessment Total 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 11,765.00 100,847.50 1967 92,587.50 11,190.00 103,777.50 1988-92 450,487.50 10,595.00 461,082.50 1993-97 425,100.00 425,100.00 1998-2002 338,200.00 338,200.00 2003-07 334,200.00 334,200.00 2008-12 338,400.00 338,400.00 $ 2,333,175.00 $ 72,495.00 $ 2,405,670.00 $12,680 is available in the Debt Service Funds to service the general obligation bonds. Additional detail by year is in the supporting schedules. (6) Qther Required Individual Fund Disclosures Generally accepted accounting principles require disclosure, as part of the Combined Statements of certain information concerning individual funds including: A. Segment information for certain individual Enterprise Funds. This re- quirement 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 require- ment is met by note 5. E. Deficit fund balances or retained earnings of individual funds. No funds reflected such balances at September 30, 1982. 12 -Tit (7) Contingent Liabilities The City participates in Federal Revenue Sharing. This program is subject to program compliance audits by the grantor or its representatives, 13 TY OF CHUBBUCK, Bannock County, Idaho sh Operation by Fund r the Fiscal Year Ended September 30, 1982 sh Provided By: x collections, penalties, and interest (net) les tax (inventory phase out) ate and county liquor apportionment ghway users revenue nes and forfeitures censes and permits ad and bridge �deral revenue sharing anchises .anning and zoning re protection iterest on investments �rsonnel benefits reimbursement .her Eter sales irbage collection !wer service >okup and reconnection fees antral garage I.D. principal and interest Total Cash Revenues ish Expenditures To: )erations )nd principal and interest ipital outlay Total Cash Expenditures Excess of Cash Revenues over (under) Expenditures Id Other Cash Receipts -►vestments cashed ansfers from other funds zbtract Other Cash Disbursements ivestments purchased cansfers to other funds �t Cash Increase (Decrease) ash Balance at September 30, 1981 ash Balance at September 30, 1982 General Fund $ 404,596.57 6,583.02 34,182.46 107,855.90 17,175.59 21,748.00 19,854.20 59,129.00 11,454.25 314.50 46,400.00 36,875.44 73,791.00 15,286.63 855,246.56 737,333.04 59,075.00 796,408.04 Sewer Bond Proprietary Reserve Fund Fund 49,832.24 7,569.98 186,817.58 96,683.96 233,590.31 2,678.65 42,500.00 12,955.05 619,672.72 12,955.05 441,905.51 29,587.00 471,492.51 .00 58,838.52 148,180.21 12,955.05 270,000.00 160,000.00 191,010.55 300,000.00 190,000.00 203,965.60 44,500.00 89,064.60 ( 15,661.48) 29,115.61 .00 409.46 29,767.81 1.12 ($ 15,252.02) $ 58,883.42 $ 1.12 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 4,500.00 60,230.00 68,802.38 30,700.00 1,269.78 4,370.04 554.08 1,269.78 4,370.04 554.08 66,100.00 22,675.00 2,259.37 7,720.85 19,349.84 19,349.84 2,259.37 7,720.85 14,165.00 66,100.00 .00 22,675.00 14,165.00 { 64,830.22) 4,370.04 { 22,120.92) 5,184.84 60,230.00 64,432.34 30,700.00 66,102.00 22,962.60 4,500.00 60,230.00 68,802.38 30,700.00 10,000.00 1,271.78 .00 841.68 ( 315.16) 5,391.13 1.46 5,175.26 452.64 $ 6,662.91 $ 1.46 $ 6,016.94 $ 137.48 $ 14 .00 2,259.37 .00 7,720.85 20,000.00 20,000.00 22,259.37 27,720.85 .00 .00 2.72 1.16 2.72 $ I' r t I' 1"' Lk L } 1'. r r� d' m d Ol Lil �O r�i oo m a% r 1 Ln I- l0 O Ln 110 r -I CO N 1 m-rl l0 l0 a1 o H O r -I l0 —4 O O M o Ql N v m r- ri N iJ S4 00 C• O M N N r-1 a r -I [� ro -Q GD N Q1 O C -4 F=� O• �o r-1 dv r I ro Q7 r-1 N r -I Q1 J--) C i3 r I 04 N E•i QS in- car co ih Vl r� d' m d Ol Lil �O r�i oo m a% r 1 Ln I- l0 O Ln 110 r -I CO N 1 m-rl 00 �4' m Ln U rp m a) r o Ql N O L(1 O N \fl en ra +1 r -i Ln r Ln r I w Ul �r n o N Q1 O C r r -I N r-1 r-4 06 Q1 r-1 C i3 r I fl N E•i U in- car U trr l0 v}- r� d' m d Ol Lil �O r�i oo m a% r 1 Ln I- l0 O Ln 110 r -I CO N 1 m-rl cr r -I Lr) l0 to Ui 00 m M m d K m m O L(1 O N \fl en •'-I m l0 m co r -I x 4J d 01 l0 T Ln a) lD r -I a M as E-1 v m M r I 00 r-4 06 Q1 r-1 M m fl v r� E•i U in- car r� d' m d Ol Lil �O r�i oo m a% r 1 Ln I- l0 O Ln 110 r -I CO N 1 m-rl 00 M O d' DO N O m m rS4-I W r•i M ell Ql O Q r -I N O N a) lD r -I a M as 01 —A l0 F� x S4 M m w C O M M rd ro v r� E•i Ql C �,0 Lr) Lr) N E + : l0 l0 C Cia lO lD N QJ M m M co Fi S4 O -D Ln r -I Ql C [- r, O O r� d' m d Ol Lil �O r�i oo m a% r 1 Ln I- l0 O Ln 110 r -I CO N 1 m-rl 0 r-1 O m m N r - 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Ln LD Ln O N Ln m m m m co 'I' M o io u a' r r o O H N N Q) U) u co O N Ln ri C O M M O N I O Ln O N 0 H LD r m W 4-) o CO CO an d C ro N O0 O U 1 0) ¢Y' m r- M N r r H s.., r LD N 01% LD C U "o W d' M Ln U 0) x P'. V -j- Q) U) u o 0 4-JrO ro mo H C 44 Ln O ro ro -A 3 C m HNr-Mr x � w ¢Y' m r- M N r r lfl m d' Ln d' r H Ln LD %D 0 U) CO H N O r- >1 >1 J-1 d' N Ol H co (t] *Q N r m r Ln d' 3 C m HNr-Mr ,r' ro w ¢Y' m r- M N r r 4.) +1 m LD N M r rl U] r4 r-1 r-1 H x r Lo Ln m N a' Ln m m �.o H m m N co M U >1 co H Ln m m -rI +.1 M kO r \D r- H Q) Oil M 44 4-4 r Ln r-1 ri -zv C ro HNr-Mr a U1 N N N M M C Q7 M N r r H lO r M m Lfl 4J 4 a' N M O11 C co Q1 O H N H Q) Oil M ro C0 M r -I a) M f� C ch H m m N v u C Q7 M N r r v 5 Ln 0o H Ol o C7 H ro sa () as co Q1 O H N 10 Q) r r m m m .47i ammrnrnrn C , H r -I ,--€ ,--1 r -i CITY OF CHUBBUCK, Bannock County, Idaho Bond Interest and Principal Payable by Year Water Revenue Bonds, Series September 1, 1976 Total Issue $250,000 Year 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Totals Bond Numbers 9-10 11-12 13-14 15-16 17-19 20-22 23-25 26-28 29-31 32-34 35-38 39-42 43-46 47-50 Interest Due March 1 $ 6,193.75 5,906.25 5,618.75 5,331.25 5,043.75 4,612.50 4,181.25 3,750.00 3,300.00 2,850.00 2,400.00 1,800.00 1,200.00 S 52.7R7 -SO Local Improvement District No. 1 Bond Principal and Interest Payable by Year September 1 $ 6,193.75 5,906.25 5,618.75 5,331.25 5,043.75 4,612.50 4,181.25 3,750.00 3,300.00 2,850.00 2,400.00 1,800.00 1,200.00 600.00 S 52.787.50 18 Principal Due September 1 $ 10,000.00 10,000.00 10,000.00 10,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 20,000.00 20,000.00 20,000.00 20.000.00 $ 210,000.00 Principal $ 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 $ 60,000.00 Total Due $ 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 $ 315,575.00 Total $ 13,570.00- 12,975.00 12,380.00 11,785.00 11,190.00 10,595.00 $ 72,495.00 Bond Date Number Interest 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 1,785.00 July 1, 1987 9 1,190.00 July 1, 1988 10 595.00 Totals S 12.495.00 18 Principal Due September 1 $ 10,000.00 10,000.00 10,000.00 10,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00 20,000.00 20,000.00 20,000.00 20.000.00 $ 210,000.00 Principal $ 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 $ 60,000.00 Total Due $ 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 $ 315,575.00 Total $ 13,570.00- 12,975.00 12,380.00 11,785.00 11,190.00 10,595.00 $ 72,495.00 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 19 Principal Interest Due Due Total Year April 1 October 1 October 1, Due 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 9,900.00 91900.00 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 60,000.00 67,500.00 2012 1,950.00 1,950.00 65,000.00 68,900.00 Totals $ 546,300.00 $ 546,300.00 $ 925,000.00 $ 2,017,600.00 19 CITY OF CHUBBUCK, Bannock County, Idaho Revenue and Budget Comparison (Cash Basis) For the Fiscal Year Ended September 30, 1982 General Fund Tax levies (net) Sales tax (inventory phase out) State liquor allotments County liquor allotments Highway users revenue Fines and forfeitures Licenses and permits Road and bridge Intermountain Gas franchise Planning and zoning L.I.D. Guarantee Fund Fire protection Interest on investments Other Cable TV franchise Federal revenue sharing Organized recreation and athletics Personnel benefits reimbursement Sale of city property Total General Fund Sanitation Fund Garbage and refuse Waterworks Fund Water sales Hookup and reconnection fee Interest, inspections, other Miscellaneous - material and equipment Total Waterworks Fund Sewage Fund Service fees Hookup fees Other Total Sewage Fund Central Garage Internal Service Fund Garage service im Over or (Under) Revenue Budget Budget $ 404,596.57 $ 377,352.00 $ 27,244.57 6,583.02 8,500.00 ( 1,916.98) 18,528.60 23,000.00 { 4,471.40) 15,653.86 13,500.00 2,153.86 107,855.90 120,000.00 { 12,144.10) 17,175.59 30,000.00 ( 12,824.41) 21,748.00 26,550.00 ( 4,802.00) 19,854.20 24,500.00 ( 4,645.80) 11,254.25 13,000.00 ( 1,745.75) 314.50 700.00 ( 385.50) 3,500.00 ( 3,500.00) 46,400.00 47,000.00 ( 600.00) 36,875.44 25,000.00 11,875.44 5,895.00 46,900.00 ( 41,005.00) 200.00 200.00 .00 59,129.00 56,072.00 3,057.00 9,391.63 9,000.00 391.63 73,791.00 73,791.00 .00 .00 500,000.00 { 500,000.00) $ 855,246.56 $ 1,398,565.00 ($ 543,318.44) $ 95,744.44 $ 120,800.00 ($ 25,055.56) $ 184,857.91 $ 228,000.00 ($ 43,142.09) 2,478.65 45,000.00 ( 42,521.35) 52,508.05 20,000.00 32,508.05 4,864.17 37,000.00 ( 32,135.83) $ 244,708.78 $ 330,000.00 ($ 85,291.22) $ 231,341.53 $ 230,500.00 $ 841.53 200.00 2,500.00 ( 2,300.00) 30.00 .00 30.00 $ 231,571.53 $ 233,000.00 ($ 1,428.47) $ 42,500.00 $ 42,500.00 $ .00 im CITY OF CHUBBUCK, Bannock County, Idaho Expenditure and Budget Comparison For the Fiscal Year Ended September 30, 1982 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 Codification 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 (Under) Ext enditure Budget Budget $ 13,200.00 $ 13,200.00 $ .00 1,833.52 1,850.00 ( 16.48) 510.00 1,000.00 ( 490.00) 899.58 1,500.00 { 600.42) 16,443.10 17,550.00 ( 1,106.90) 7,800.00 7,800.00 .00 171.00 1,000.00 ( 829.00) 7,971.00 8,800.00 ( 829.00) 10,360.00 10,350.00 10.00 2,247.88 3,000.00 ( 752.12) 598.32 750.00 ( 151.68) 13,206.20 14,100.00 ( 893.80) 1,561.89 1;000.00 561.89 12,379.02 15,000.00 ( 2,620.98) .00 1,000.00 ( 1,000.00) 13,940.91 17,000.00 ( 3,059.09) 65,286.91 77,250.00 ( 11,963.09) .00 500.00 ( 500.00) 69,721.19 85,800.00 ( 16,078.81) 4,756.32 4,750.00 6.32 15,906.32 24,400.00 ( 8,493.68) 155,670.74 192,700.00 ( 37,029.26) 207,231.95 250,150.00 ( 42,918.05) 180,976.11 210,207.00 ( 29,230.89) 12,743.90 9,000.00 3,743.90 2,346.39 2,500.00 ( 153.61) 13,185.34 20,000.00 ( 6,814.66) 3,722.00 4,000.00 ( 278.00) 31,997.63 35,500.00 ( 3,502.37) 21 CITY OF CHUBBUCK, Bannock County, Idaho Expenditure and Budget Comparison (Continued) For the Fiscal Year Ended September 30, 1982 General Fund (Continued) Law Enforcement and Protection (Continued) Care and Custody of Prisoners Communications Telephone Radio dispatch Radio and repair Total Crime Prevention Equipment and Maintenance Gasoline Building maintenance Equipment Repairs and other Total Total Law Enforcement Fire Control and Prevention Salaries and Compensation Salaries Compensation Total Fire Alarm and Communications Telephone Radio and repair Total Fire Equipment and Building Maintenance Equipment maintenance Building maintenance Building addition Total Auxillary, Utility and Other Schools, other, etc. Utilities Capital improvement fund Fund balance and reserve Total Total Fire Control 11,770.70 13,000.00 Over or 30,694.18 25,000.00 (Under) Ex enditure Budget Budget $ 5,462.00 $ 81000.00 ($ 2,538.00) 2,714.72 2,500.00 214.72 6,000.00 18,000.00 ( 12,000.00) 4,906.22 4,500.00 406.22 13,620.94 25,000.00 ( 11,379.06) 1,188.99 11900.00 ( 711.01) 13,503.73 16,000.00 ( 2,496.27) 3,871.67 2,500.00 1,371.67 11,017.53 9,000.00 2,017.53 9,361.70 10,000.00 ( 638.30) 37,754.63 37,500.00 254.63 271,000.30 318,107.00 ( 47,106.70) 11,770.70 13,000.00 { 1,229.30) 30,694.18 25,000.00 5,694.18 42,464.88 38,000.00 4,464.88 1,628.54 2,000.00 { 371.46) 981.69 4,000.00 { 3,018.31) 2,610.23 6,000.00 ( 3,389.77) 9,475.54 10,000.00 ( 524.46) 3,845.95 2,000.00 1,845.95 .00 5,000.00 ( 5,000.00) 13,321.49 17,000.00 { 3,678.51) 7,930.55 5,000.00 2,930.55 2,327.90 5,000.00 { 2,672.10) 20,000.00 20,000.00 .00 33,000.00 ( 33,000.00) 30,258.45 63,000.00 { 32,741.55) 88,655.05 124,000.00 ( 35,344.95) 22 c I r ift L 1'6 Y Lk c I CITY OF CHUBBUCK, Bannock County, Idaho Expenditure and Budget Comparison (Continued) For the Fiscal Year Ended September 30, 1982 General Fund (Continued) Building Inspection Salaries Dues and supplies Equipment and maintenance Additional inspection Total Building Inspection Physical Environment and transportation Salaries Construction Maintenance Snow and ice removal Equipment Street lighting Equipment repairs Other lights and repairs Gas, oil and other Capital improvement fund Metropolitan planning Personnel benefit transfer Total Physical Environment Engineering Salaries General city engineering Supplies and other Equipment, repair and maintenance Total Engineering Parks Salary Recreation - baseball Other recreation Parks maintenance Chubbuck Days Construction, equipment and materials Construction, general park improvements Total Parks Health and Welfare Civil defense SEICAA - RSVP Total Health and Welfare Expenditure $ 13,972.51 652.71 498.05 15.00 15,138.27 34,273.32 908.21 30,362.41 313.14 10,814.36 27,108.80 12,070.35 3,425.50 6,529.27 20,000.00 15,064.00 160,869.36 8,897.22 260.00 1,024.89 1,436.17 11,618.28 13,133.51 12,797.71 .00 8,330.84 2,146.09 1,092.70 19,447.36 56,948.21 Budget $ 18,000.00 500.00 750.00 E 19,250.00 { 40,000.00 18,436.00 14,400.00 1,000.00 10,000.00 31,000.00 12,500.00 .00 9,000.00 20,000.00 1,100.00 15,064.00 172,500.00 10,000.00 1,500.00 1,500.00 .00 13,000.00 12,500.00 15,000.00 2,000.00 7,500.00 1,200.00 4,500.00 14,248.21 56,948.21 .00 100.00 .00 700.00 .00 800.00 23 Over or (Under) Budget 4,027.49) 152.71 251.95) 15.00 4,111.73) 5,726.68) 17,527.79) 15,962.41 686.86) 814.36 3,891.20) 429.65) 3,425.50 2,470.73) .00 1,100.00) .00 11,630.64) 1,102.78) 1,240.00) 475.11) 1,436.17 1,381.72) 633.51 ( 2,202.29) ( 2,000.00) 830.84 946.09 ( 3,407.30) 5,199.15 .00 100.00) 'Inn nn N :11 11 �1 1'.' it' I'. l'o lf. Y lb CITY OF CHUBBUCK, Bannock County, Idaho Expenditure and Budget Comparison (Continued) For the Fiscal Year Ended September 30, 1982 24 Over or (Under) General Fund (Continued) Expenditure Budget Budget Other Government Purposes Audit $ 2,300.00 $ 2,250.00 $ 50.00 City building and property .00 500,000.00 ( 500,000.00) City property payment 22,000.00 23,500.00 ( 1,500.00) Transfer to L.I.D. guarantee fund 4,500.00 3,500.00 1,000.00 Appraisals, other, etc. 646.62 .00 646.62' Fund balance and reserve .00 94 559.79 ( 94,559.79) Total Other Government 29,446.62 623,809.79 { 594,363.17) TOTAL GENERAL FUND $ 840,908.04 $ 1,578,565.00 ($ 737,656.96) Sanitation - Garbage Disposal Salary and Administration Salary $ 48,589.85 $ 57,500.00 ($ 8,910.15) Office supplies 2,609.98 3,000.00 ( 390.02) Equipment and maintenance 3,936.26 5,500.00 ( 1,563.74) Total 55,136.09 66,000.00 ( 10,863.91) Landfill Disposal 11.30 11.30 Personnel Benefits 21,590.00 21,590.00 .00 Equipment, Payments and Repair Equipment, repairs and maintenance 10,960.71 15,000.00 ( 4,039.29) Diesel, fuels and other 5,081.24 16,325.00 ( 11,243.76) Total 16,041.95 31,325.00 ( 15,283.05) Fund balance and reserve .00 24,385.00 ( 24,385.00) Truck payment 11,784.76 15,000.00 ( 3,215.24) TOTAL SANITATION - GARBAGE DISPOSAL $ 104,564.10 $ 158,300.00 ($ 53,735.90) Waterworks Fund Salary and Administration Salary $ 61,131.69 $ 65,000.00 ($ 3,868.31) Office supplies 2,660.10 3,000.00 ( 339.90) Equipment .4,001.82 5,500.00 { 1,498.18) Total 67,793.61 73,500.00 ( 5,706.39) Supply - Pump Maintenance 4,497.66 78,270.00 ( 73,772.34) Pumping Power and Utilities 25,460.35 25,000.00 460.35 Waterline Transmission and Distribution Improvements 15,537.80 55,000.00 ( 39,462.20) Repairs 14,515.01 10,000.00 4,515.01 Connections 1,213.62 30,000.00 ( 28,786.38) Total 31,266.43 95,000.00 ( 63,733.57) 24 CITY OF CHUBBUCK, Bannock County, Idaho Expenditure and Budget Comparison (Continued) For the Fiscal Year Ended September 30, 1982 Waterworks Fund (Continued) Customer Account - fireline Water Bond Interest Fund Personnel Benefits Equipment, Payments and Repair Equipment, repairs and maintenance Equipment and machinery Gas, .repairs, other Total Waterworks - Other Government Fund balance and reserve Capital improvements fund Total TOTAL WATERWORKS FUND Sewage Fund Salary and Administration Salary Supplies Office equipment and maintenance Total Treatment Customer Account Sewer Bond and Interest Personnel Benefits Equipment and Machinery Fuels and Maintenance Utilities Pumping and Maintenance Fund Balance and Reserve TOTAL SEWAGE FUND Central Garage Salaries and Administration Salaries Supplies Total Ex2enditure $ 1,82B.60 22,962.60 19,942.50 9,616.60 3,276.37 1,496.30 14,389.27 .00 $ 188,141.02 $ 45,544.42 2,576.84 4,001.84 52,123.10 52,094.28 2.88 66,102.00 17,194.50 7,177.80 16,171.94 3,857.27 13,873.92 .00 $ 228,597.69 $ 20,199.60 3,028.48 23,228.08 25 Budget $ 16,000.00 22,962.00 19,942.50 5,000.00 14,325.00 19,325.00 88,000.50 10,000.00 98,000.00 $ 448,000.00 $ 57,500.00 3,000.00 5,500.00 66,000.00 49,500.00 300.00 66,102.00 17,194.50 12,000.00 18,325.00 10,000.00 10,000.00 138, 228.50 $ 387,650.00 $ 20,000.00 3,000.00 23,000.00 Over or (Under) Budget ($ 14,171.40) .60 .00 9,616.60 ( 1,723.63) ( 12,628.70) ( 4,935.73) { 88,000.50) { 10,000.00) ( 98,000.50) ($ 259,858.98) ($ 11,955.58) ( 423.16) ( 1,498.16) ( 13,876.90) 2,594.28 { 297.12) .00 .00 ( 4,822.20) ( 2,153.06) ( 6,142.73) 3,873.92 ( 138,228.50) ($ 159,052.31) $ 199.60 28.48 228.08 CITY OF CHUBBUCK, Bannock County, Idaho Expenditure and Budget Comparison (Continued) For the Fiscal Year Ended September 30, 1982 Central Garage (Continued) Utilities Building Maintenance Small Equipment and Tools Building Addition - heat TOTAL CENTRAL GARAGE Expenditure $ 3,174.43 2,861.53 2,650.20 7,340.06 $ 39,254.30 Budget $ 5,500.00 3,000.00 3,000.00 8,000.00 $ 42,500.00 Over or (Under) Budget ($ 2,325.5-7) ( 138.47) ( 349.80) { 659.94) ($ 3,245.70) C:) 0 0 0 o a 0 0 0 0 a o 0 0 o a Q o CD a m E t-� M 1 o m rl u i d Q4 rn [� m -ZV m - (U LI CT N M CA C W r-4 a O 4 O O O O O O O p p O O O (D O O Lr) 9 .--I IV N M 9 O Lr lD Lrl ro -r•4 O O M r Vv CD a' r Oo y} E 'Z:r aN _ r-1 N Ln 0 a) Ei w N [ M Lr) a .-•1 C M u) u) O m co N Ln M M M C ! 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Q 0 U U r -I r -q ai 0 c •.- x 3 ro a)O Ra Q) 2s a) ra E (a -4 (5ro v a) a) s4 U H � U a) w W Z C w C -W C Q) 3 0 -r1 sa R, W W b y a) C ro to +-1 !rI to to •r1 ro -r•I la 3 ro U r -i O E rI te�a)+ LC1 r -r rXI rsi F-4 p a rm� w ru 0 a) ,c 4-1 m w LO (n C ro �14 v a) a) a) co •rO-I -rr-I .H •rV-I r_ —1-I O > 5 > J 7 1=4 U s4 44 $4 $4 �4 rr4 + O O a 71 0 aJ a) 4) N ?i C a) U U +) U] U] U] U] r I s-) O m U q C to ro H U C. >4 J1 a) �j ro w a) m (D ro ro +J .0 W O >1 U U U U 4-J : ro ro u (L) U r•1 U (1) d r !.• C F_: �:j to S4 r_ 0 w :-t RI 0) ro ro ro ra ro ro C O to C C x ro iD4 U » t+ u U to -r-1 c to In m U $4 7 �l 7 S4 C 4-J H C O (3) O U1 La [4 in C a- H ro c C a > U c c c c ro r-1 G Lo w i4 U) a1 w a) a) (1) H 1f5 U r I C 4-1 a) C +) 4-J ro 0.l p p Q Q ro m 1D •r1 U u) a -I x 0 U GO p PQ C r I r I LD �D U 4) rn M U Q o co m 4 a O w %D N to a co M O ro U 4 H CD �v Ln m d' Ln d' N w -r-I -0 Cn O U O d' N M Q dv O ,f) M yi �5 -4 R I k -C ! lD c0 m m O LD N iD 6i E-1 u) 0 d 04 r-- Pi r- 00 co U dT N N LC) rr H C G4 Z U U rz, Ga Lr) �l m pi r I N 27 r r r �r r 11, a L �i CITY OF CHUBBUCK, Bannock County, Idaho Summary of Federal Revenue Sharing Receipts and Expenditures 28 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 $ 28,745.00 $ Health and welfare 478.00 Waterline transmission 12,161.01 Fire truck payment 9,574.99 Total $ 28,745.00 $ 22,214.00 7,009.00 28 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 Faze 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 Receipts 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 29 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 Summary of Federal Revenue Sharing Receipts and Expenditures (continued) Receipts Fiscal year ended September 30, 1982 $ 59,129.00 Law enforcement Law enforcement equipment Fire control Total $ 59,129.00 IM Expenditures $ 16,054.47 8,017.53 20,000.00 $ 44,072.00 Balance $ 15,058.25 r r i 1 �F I'm L UP CITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Water Revenue Bond Ordinance As of September 30, 1982 (1) Schedule of Water users Single family units 1,490 Trailers 546 Duplexes 35 Threeplexes 3 Fourplexes 38 Sixplexes 1 Sixteenplexes 4 Apartments 97 Sleeping rooms 252 Motel 3 Trailer parks 9 Schools 1 Churches 5 Library 1 Commercial 85 Water is billed on the following basis: On first 5,000 gallons -- minimum $6.00 Over 5,000 gallons - 35� per thousand gallons (2) Reserve fund to have $1,700 deposited quarterly until a maximum of $27,200 is reached Maximum required Assets at September 30, 1982 Excess assets (over) requirement (3) Bond Interest and Retirement Fund Required - Interest 1/6 of $6,193.75 - Principal 1/12 of.amount due Total required Net Assets at September 30, 1982 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 $ 22, 962.50 125% thereof $ 28,703.13 Reserve requirement 6,800.00 Total required Excess over requirement 31 $ 27,200.00 35,566.50 ($ 8,366.50) $ 1,032.29 833.33 1,865.62 6,016.94 ($ 4,151.32)- $ 244,708.78 159,126.70 85,582.08 $ 50,078.95 CITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Sewer Revenue Bond Ordinance As of September 30, 1982 (1) Schedule of sewer rate 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 35 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 140% of Combined Average Annual Principal and Interest Requirement Gross revenues Less operating expenses $ 231,571.53 153,520.35 Net revenues $ 78,051.18 Average principal and interest $ 67,253.33 140% thereof $ 94,154.66 Net revenue under amount required ($ 16,103.48) (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, 1982 Amounts (over) requirement 32 $ 67,320.00 105,434.17 ($ 38,114.17) r F 17 is i i i