The URL can be used to link to this page

Home My WebLink About1983CITY OF CHUBBUCK CON PREHENSIVE ANNUAL. FINANCIAL. REPORT WITF AUDITED FINANCIAId STATEMENTS SEPTEMBER 30, 1983 CERTTIFIED PUBLIC ACCOUNTANT POCATELLO, IDAHO CITY OF CHUBBUCK Chubbuck, Bannock County, Idaho AUDIT REPORT For the Fiscal Year Ended September 30, 1983 MAYOR John 0. Cotant CITY COUNCIL Becky Hopkins Dwain A. Kinghorn LeRoy S. Quick Thomas S. Nield January 1970 - 1986 January 1980 - 1988 January 1972 - 1984 January 1978 - 1986 January 1982 - 1986 CITY CLERK Ron C. Conlin 1983 TABLE OF CONTENTS Page 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 SUPPORT SCHEDULES 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 Local Improvement District #1 Bond Principal and Interest Payable by Year . . . . . . . . . . . . . . . . . . . . . 18 Water Revenue Bond Principal and Interest Payable by Year. . 18 Schedule of Insurance Coverage . . . . . . . . . . . . . . . 21 Summary of Federal Revenue Sharing Receipts & Expenditures 22 Supplemental Information for Sewer Revenue Bond Ordinance. 25 Supplemental Information for Sewer Revenue Bond Ordinance. 26 LLOYD R. MONROE CERTIFIED PUBLIC ACCOUNTANT 4990 VALENITY, SUITE G POCATELLO, IDAHO 83202 (208) 237-3077 November 27, 1983 Mayor and City Council City of Chubhuck Chubbuck, Idaho I have examined the financial statements of the various funds and account groups of the City of Chubbuck for the fiscal year ended September 30, 1983, and have issued my report thereon dated November 27, 1983. My 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 was considered necessary in the circumstances. In connection with the examination, I also (1)performed tests of compliance 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 Assistance 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 required by Sections II.C.4 of the "Guide". Based on these procedures, it was noted that no instance of noncompliance with the regulations and no material differences between the data on Bureau of Census From RS -9 and the records of the City of Chubbuck for the fiscal year ended September 31, 1983. Lloyd R. Monroe Certified Public Accountant LLOYD R. MONROE CERTIFIED PUBLIC ACCOUNTANT 4990 VALENTY, SUITE G POCATELLO, IDAHO 83202 (208) 2373077 November 27, 1983 Mayor and City Council City of Chubbuck Chubbuck, Idaho I 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, 1983, as listed in the table of contents. M., 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 was considered necessary in the circumstances. In my opinion, the combined financial statements referred to above present fairly the financial position of the City of Chubbuck at September 30, 1983, and the results of its operations and changes in financial position of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. My examination was made for the purpose of forming an;opinion on the combined financial statements taken as a whole. The accompanying financial information listed as supporting schedules in the table of contents is presented 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 sub- jected to the auditing procedures applied in the examination of the combined, combining, and individual fund financial statements and, in my opinion, is fairly stated in all material respects in relation to the combined financial statements taken as a whole. Lloyd R. Monroe Certified Public Accountant CITY OF CHUBBUCK, Bannock, County, Idaho Combined Balance Sheet - All Fund Types and Account Groups September 30, 1983 Cash Investments, at cost Receivables Taxes - collected Taxes - uncollected Special assessments Accounts Due from other governments Prepaid expenses Fixed Assets (net accumulated depreciation) Amount available in Debt Service Funds Amount to be provided for retirement of general long-term debt Total7Assets Liabilities and Fund Equity Liabilities Accrued Payroll taxes 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 $ 11,969.88 $ 14,645.02 300,000.00 17,082.69 31,750.15 54,971.75 13,183.00 $ 428,957.47 $ 14,645.02 $ 937.30 32,156.58 $ 33,093.88 395,863.59 $395;363.59 $428,957.47 The accompanying notes are an integral part of the financial statements. $ 11 14,645.02 $ 14,645.02 14,645.02 Governmental Fund Types Proprietary Fund Types Account Groups General General Capital Special Internal Fixed Long-term Projects Assessment Enterprise Service Assets Debt $ 1.16 $ 18.91 $ 82,223.07 $ (5,274.42) $ $ 2.58 157,297.55 500,000.00 106,767.44 $157,298.71 .00 157,298.71 157,298.71 $ 157,298.71 58,925.00 $58,943.91 61 58,925.00 58,925.00 91,248.21 2,213,353.21 80,871.00 1,002,643.00 14,645.02 2,559,660.15 $2,886,824.49 $ 75,596.58 $1,002,643.00 $2,681,075.19 17,849.79 1,042.45 16,540.00 2,681,075.19 34,389.39 1,042.45 .00 2,681,075.19 1,002,643.00 2,852,434.70 74,554.13 18.91 2,778,434.70 P $58,9 .91 $2,886,824,49 -2- Totals (Memorandum Only) 1983 1982 $ 103,586.20 1,064,064.99 17,082.69 31,'750.15 58,925.00 91,248.21 54,971.75 'i 3;'] 83.00 �,2t�6,867.21 '14,645.02 2,559,660.15 $7,305,984.37 $ 937.30 fel ,048.82 '16,540.00 2,6131.075.19 68,925.00 $2,808,526.31 1,002,643.00 2,926,988.83 14,663.93 _ 53,162.30 74,554.13 1,002,643.00 .00 _ 4,49 7,45 8. 06 $75,596.58_ $1,002,643.00 $2,681-,075.15-.- 305,984.37 $ 71,707.21 975,666.31 2,194.76 41 7732.01 72,495.0.0 63,999.37 44,025.76 18,144.00 3P011,453,00 12,679.85 2,179,494.48 6.493.591.75 $ 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 CITY OF CHUBBUCK, Bannock County, Idaho -Combined Statement of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Year Ended September 30, 1983 Governmental Debt Revenues General Service Taxes $ 454,664.99 $ Special Assessments Licenses and permits 26,011.55 Intergovernmental 364,739.33 Charges for services 47,327.50 Fines and forfeits 19,271.67 Miscellaneous 36,551.32 Interest on investments 32,658.08 1,525.37 Total Revenues 981,224.44 1,525.37 Expenditures General government 257,196.19 Public Safety 380,972.98 Highways and streets 160,116.59 Engineering 15,647.99 Culture and recreation 59,479.42 Other 26,988.51 Debt Service: 20,000.00 Principal retirement 67,450.00 Interest charges Total Expenditures 900,401.68 87,450.00 Excess of revenues over (under)expenditures 80,822.76 (85,924.63) Other Financing Sources (uses) Transfers in 1,000.00 87,889.80 Transfers out '0- Total Other Financing Sources (uses) 1,000.00 87,889.80 Excess of revenues and other sources (under) expenditures and other uses -fiver 81,822.76 1,965.17 Fund Balances at Beginning of Year 314,040.83 12,679.85 Fund Balances at End of Year $ 395,863.59 $ 14,645.02 The accompanying notes are an integral part of these statements. Fund Types Capital Special Projects Assessment 3,540.12 13,712.26 13,712.26 13,712.26 54,170.50 (45,256.15) 8,914.35 22,626.61 i^sA r -7n �n $157,298.71 911.31 4,451.43 10,000.00 3,570.00 13,570.00 (9,118.59) (1,000.00) (1,000.00) (10,118.57) 10,137.48 $ 18.91 Totals Memorandum Only 1983 1982 $ 454,664.99 3,540.12 26,011.55 364,739.33 47,327.50 19,271.67 36,551.32 48,807.02 1,000,913.50 257,196.19 380,972.98 160,116.59 15,647.99 59,479.42 26,988.51 30,000.00 71 , 020.00 1,001,421.68 (508.18) 143,060.30 (46,256.15) 96,804.00 96,295.97 n -77 r nn nr $567,826.23 -3- $ 418,985.78 19,349.84 21,748.00 243,573.29 46,400.00 17,175.59 27,055.38 48,679.52 842,967.40 158,701.28 351,405.86 146,833.78 11,458.86 60,804.56 30,000.00 72,940.00 832,144.34 10,823.06 133,564.60 (44,500.00) 89,064.60 99,887.66 371,642.60 $471,530.26 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, 1983 Revenues :axes Licenses and permits Intergovernmental Charges for services Fines and forfeits `iiscellaneous Sale of city property Interest on investments Total Revenues Expenditures General Fund Variance Favorable Budget Actual (Unfavorable) $-453,845.00 24,650.00 351,203.00 48,700.00 30,000.00 20,000.00 510,000.00 30,000.00 1,468,398.00 $454,614.99 26,011.55 364,739.33 47,327.50 19,271.67 36,551.32 -0- 32,658.08 $ 819.99 1,361.55 13,536.33 (1,372.50) (10,728.33) 16,551.32 (510,000.00) 2,658.08 981,224.44 (487,173.56) General government 276,300.00 257,196.19 19,103.31 Public safety 4e0,9i0.00 380.972.98 108,937.02 Highways and streets 177,988.00 160,116.59 17,871.41 Engingering 11,000.00 15,647.99 (4,647.99) Culture and recreation 65,700.00 59,479.42 6,220.58 Other,, 44,350.00 26,988.51 17,361.49 Capital projects _50,000.00 --0- 500,000.00 Total Expenditures 1,565,248.00 900,401.68 664,846.32 Excess of revenues over (under expenditures (96,850.00) 80,822.76 177,672.76 Other financing sources Transfers in 1,000.00 Excess of revenues over (under) expenditures and other uses 81,822.76 Fund Balance at beginning of year 314,040.83 Fund Balance at end of year 395,863.59 The accompanging notes are an integral part of these statements. -4- CITY OF CIIUBBUCK, Bannock County, Idaho Statement of Revenues, Expenses and Changes in Retained Earnings/ Fund Balances - Proprietary Fund Types For the Fiscal Year Ended September 10, 1983 Operating Revenues Charges for services Sanitation Water Sewer Central garage Total Operating Revenues Operatinz 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) Nonoperating Revenues Proprietary Fund Types Totals Internal Memorandum only Enterprise Service 1983 1982 $193,080.92 $ $193,080.92 $ 96,917.50 247,414.78 247,414.78 190,299.03 236,917.43 236,917.43 233,133.51 43,_674.00 43, 674.00 42, 500.00 677,413.13 43,674.00 721,087.13 552,850.04 '96,471.04 64,362.91 19,852.33 21,421.04 31,200.59 64,112.13 -0- 28,354.14 81 600.00 507,374.18 170, 038.9 5 Federal revenue sharing Interest on investments 43,505.14 Total Nonoperating Revenues 43,505.14 Income Before Other Expenditures 213,544.09 Transfers Out 165,386.70 Net Income (loss) 48,157.39 Transfer From - General Fixed Assets Retained Earnings/Fund Balances at Beginning of Year 2,804,277.31 36,172.76 232,643.80 64,362.91 19,852.33 21,421.04 3,278.42 34,479.01 64,112.13 -0- 12,581.00 28,354.14 -- 2,450.00 84,050.00 54,482.18 561,856.36 (10,808.18) 159,230.77 43,505,14 -0- 43,505.14 232,643.82 53,586.84 18,762.00 20,476.37 33,332.43 58,727.00 1,831.48 52,316.38 83,006.00 521,776.62 41,073.42 49,832.24 49,332.24 (10, 808.18) 202,735-11 9tti , ))5,00 165,386.70 89,064.60 (10,808.18) 37,349.21 1,841.06 -0- -"0- -0- 85,362.31 2,881,639.62 2,802,027-56 Retained Earnings/Fund Balances at End of Year $2,852,424.70 874,554.13$2,926,978.83 $2,889,639.62 The accompanying notes are an integral part of these statements -5- CITY OF CHUBBUCK, Bannock County, Idaho Statement of Changes in Financial Position - Proprietary Fund Types For the Fiscal Year Ended September 30, 1983 Sources of Working Capital Operations: Net income Add back items not requiring workind capital Depreciation Total Sources of Working Capital Proprietary Fund Types_ Internal Enterprise Service $ 48,157.39 81,600.00 129,757.39 Uses of Working Capital Acquisition of fixed assets 13,842.21 Total Uses of Working Capital 13,842.21 Net Increase (Decrease) in Working Capital $115,915.18 Elements of Net Increase (Decrease) in Working Ca ital Cash $ 26,585.35 Investments 60,000.00 Receivables 27,248.84 Accounts payable 2,075.99 Deposits 5.00 Net Increase (Decrease in Working Capital) $115,915.18 $ (10,808.18) 2,450.00 ( 8,358.18) $(8_358.18) $(8,520.12) 161.94 $ (8,358.18) The accompanying notes are an integral part of these statements (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 December 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 property 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 $50,337.43 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: A summary of proprietar fund type property, plant, and equipment at September 30, 1983 follows: Enterprise Waterworks Transfers Well - No. 2 31,142 Balance 13,232 and Balance Equipment Oct._ 1_, 1982 Additions Deletions Sept. 30, 1983 Land & Building 183,003 261,015 -0- 444,018 Street Improvements 11,264 -0- -0- 11,264 Equipment 358,918 84,607 -0- 443,535 Parks 93,836 10,000 -0- 103,836 Totals 647,021 355,622 -0- 1,002,643 A summary of proprietar fund type property, plant, and equipment at September 30, 1983 follows: (5) Changes in Long-term debt The following is a summary of bond transactions of the City for the year ended September 30, 1983 (in thousands of dollars) : Special Revenue Assessement Total Bond payable at October 1, 1982 $1,135 $ 60 $ 1,195 Bonds retired ( 20) (10) ( 30) Bonds payable at September 30, 1983 $ 1,115 $ 50 $ 1,165 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 13,232 Sewer 2,322,109 Equipment 55,214 Shop building 85,771 Total 3,014,080 Less accumulated depreciation (719,856) Net $2,294,224 (5) Changes in Long-term debt The following is a summary of bond transactions of the City for the year ended September 30, 1983 (in thousands of dollars) : Special Revenue Assessement Total Bond payable at October 1, 1982 $1,135 $ 60 $ 1,195 Bonds retired ( 20) (10) ( 30) Bonds payable at September 30, 1983 $ 1,115 $ 50 $ 1,165 Bonds payable at September 30, 1982 are comprised of the following individual issues (in thousands of dollars) : -11- 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 $ 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 1976 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, 1983, including interest payments of $1,210,670.00 are as follows: Annual Requirements to Amortize Long -Term Debt Year ebding Special Se tember 30 Revenue Assessment Total 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 92,587.50 11,190.00 103,777.50 1988-1992 450,487.50 10,595.00 461,082.50 1993-1997 425,100.00 425,100.00 1998-2002 338,200.00 338,200.00 2003-2007 334,200.00 334,200.00 2008-2012 338,400.00 338,400.00 $2,245,287.50 $ 58,925.00 $2,304,212.50_ $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) Other 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, 1983. -12- (7) Contingent Liabilities The City participates in Federal Revenue Sharing. This program is subject to program compliance audits by the grantor or its representatives. * In addition to the Bond Payable, the City has entered into lease agreements to finance the purchase of a new addition to the City Building and a new fire truck. The amounts of the lease payments are as follows. Year Fire Truck Building Total 1984 $ 31,642.52 $ 60,882.51 $ 92,525.03 1985 31,642.52 60,882.51 92,525.03 1986 31,642.52 60,882.51 92,525.03 1987-1921 155, 212.60 158, 212.60 Totals $253,140.16 $182,647.53 $435,787.69 These lease payments are cancelable at the encs of any Fiscal year by the actions of dualy elected council of the city of Chubbuck. -13- co ---i •--1 0 Qu —I J J J_ 1 m C m 0) sv w w rD Qa J x o-6XXXQ- x � QO � � k -sem w (D rD C —I rD k -o O J N { n In In n o n V) —I crt w C-) w rf- r+ S n O S c+ C rD = n 'S pirD rD J• -Mn o CD J CD w J-JJJ J C] cg � m LO rD n J�J. J rD rf rD rD CD n CD J --L CO Co 0o CD w n c -F nC k-0 O -+ N �• c+ C-+ rD fD �• n --i --i w a O_ C w J w w w CS V jw CT rD 1 C� x x x x --� �- J X 7C c�mm� rD A, —, fD fD CD X w w S =- d cQ'I' � 67 g, w, to m rD a uOL=cocn CD l0 oa M- (D rD o c n = n rD rD rD CD C-+ CL -b") rD O CD C in rp r") N M CD < C n T c.+Q � � J rn � w CD [+ C-+ El m Cr rD V v V V f-+ co C/) 0- n --1 - A J I J CD OJ rD O rD Q Z w C4'. Oo CD CL» J -p rD C W I DO c' w C+ W rt w N CD p rh O O O �, J CSl CD Q V w rD ^o J C H co Co V W N w C w S p fiFi b4 W W lD �l C) CO S W 1 I f --.A w Ul COCUI --5 w r p m 11 1m LC x �co tj:� rD C W LJl w w b V C to V N m rD Ul Ul W C N -P. V V CD 4�:- CO rn w CD U-1 CD Co Ul co Ul W Q -5 NW Co C+cn C coNOI Co C) N w NN -A CO C p CLUl Co C Lal J O 4�z- CO Ul lQ J w JCmw n Iy W < J C Ul rF X J��Co — • • Q W 1 lD J co Cn Ul Vs P1. J C CD rD �. Ln C W W C J �lp`FV J CD b� b4 f7 1p Q1 N W Com. n (Lr OD CD W C7 O p rD W •O Ul W C`) CC) W A C c -+J Ul Ul 41 V S N N Cn W f.n CD rD �. _.� Q CD - r, N V w V � CL 41. w Ol Lfl X W wCQ1 rD U5 Ul W J N w Co cn W C --_j 7:5 fi od V I � W LD J CD 'kl CSI C N C" Ori lD =1 —� C I V V co CS w •_ W CD w tib 04 -1 n Ul N OZ) Ul CD W C J J J -M r— cn CO 0000 00 rD Ln Ln rD W N� CD pi• n c+n -� ar Q J - A -64 A rn VI -M Ln J to M — rD W -C:- 4:�- LM (D O (n V) CD V) -5 n cn cn V w a VS n ty 2 V a1 m ui (D- 3 CD fD CD cn o Cn CD O = C-+ C.+ C+ cn a+ n o to A rD -�-4 n Vf n n O V1 C r� J J J J CD -.5 .J. r.n 1,0 -:�- Ul -a to -5 D CD to (D -P. Cn o0 00 C-il ro rr aoo cn rD or � to o n 0 w w �D o o ro r -r toa1G N O n Z (.+o CD O) Ui to c•f, oQ O. O w�.� o cn b4 cn s= VI c+ CD al Cn Cn ro V) J 00 O CO Cn r+ O CO CO W W (n v c+ (D CL --+ J. Ln to r -a -Qj -5 Tt to O Lo L.D t -o �.o LD �o �,D "0 -< - . Co W 00 Cc V V V �1 V V rD [n CD —I + wNJCDtDw V mCTE.P W n =J rD D V b4 -- cu 0 X W � W W W N J J 0) n c+ W4��.C3lJ-P. (i) W 110 X � 3 Va,CnCnN4:-- 1 WMOl O ro c'r (D•. •Vory r c+ � a+ VwVoo—w ro 53) -� X m UlMW W p—+ CDa10o C— rD 0 �. C) a 4�:p O .A 00 � W CC l< t7J V7 n � S l cu -5 n Q ro ts+ b4 C 7 n C7 WNN 0 (D CO N N I'D W N lD V lDcocoQ0 -+01 O LM CD (D (D tD r n n O -fl W 4L-- V J CD Ul CD 0) m c+ c+ r c+ -5 Ul w (.n 0 k-0 W V (n l0 �. O 00 Ui 4�!- a W N t0 �I CD = a O vI X to o w � n w e J n O (D 0 C+ O —0 -,o J•a Co C0k-0110k-0lD --{V -,J —fir'D •� P7 UlW CTI N W 0') -� W W (D -5 -5 . . . . . . I n r-- r) 00 W •--1 Ul W co N N 1�:- c+ (D (D DC rD C c+ ro Su rD c+ i O V7 V) fi4 C7 C7 0 (D D rD -p r j 41�- W N N ---+ C� C+ --r a -P V CFI Cal Ul Ul Ul cn S (D CD Q) (D M lDCD00N4A�4L-NNOLn n X-0 i 0' 000owa)rsJ0caCC) to c+ O (D (D —+ a V� V V-P� a W N �• ro flJ W Ul cn CD 1' Q ,l. L/3 n c+ n b} D -I Iy oj —0 X W W W (V N -+ J C+ �lD�-P- LD-A4:�-CnNID rD cu n t V00W O C7) LICnP- a) n J S ro t� G� W Ul CJr 4�- Ul tD .p N 1p N �• i W� ID UICn 4t- CC --.J -P:- 4:�- O v CD ID UIJ-AC:)ZS]�k-0aN O X ro �• 6n O ro a n n o n a o C+n-1.0 Je C�, J C+ N a J ai n (D O O110 Q:�COQtD Q0 Q0 0) (D JN Q. n N CJI lD V CJI LD I N l0 X n O (D •N' 'CD 'CO C+ �• Nor A-pa0 Co I'�•+}.r O_ CD O X O C C-+ c+ S S ro -I h• J rL LD W 0 V S b4 O V O ro c+ W-P� N N N U l-pb N — I V) n J�ONCnwtoV W Oto w c+ �• O X O ❑J D tZ V V aNUlCy) C0-P�•A.A ro-0 O ro ro (n W — OLID W —'COOW V) C C_- aNN61V LnW"0—W rD �• O S c+ cn S � o v -I -4 M (D J n WNw X X n w V a V V V W I J CD O rD O (D W CZ) ul M to --I -_J OI tD O c+ =C C r-+ rD o aro, -16-- -h I- M n a rD Ln = - i - TI r-C-)- a (D PD (D rk (D n C7 N�UI�N 110 to k-0 LD tp -< J. 11 (D CD t-0 k-0 tQ I '•71 S O 10 CSI O 00 co 00 co 00 --! (D cn V1 C Co co 00 Co V C J• -M ly O w N - O CD A.I n c+ (D w N — O UD IV- Ul N-JUlNO -I-1 Z -S 3 b4 n C 1V J J J (n N N N O (DO C.f 1 N n �LOVNW rh W4�-V0:)M 0 V � J UI 4�- 41 1,0 — (D 0� 00 V to -P� Q --1 V ^5 tD IV N — Ol Di �OIOw42� C C TIO C UlCC) 0'UlW a CnNOUlD1 Nw. co C Ul { C ui 07 N N� N— O J• D_ . A S W W N A s (D m Ul O LD --+ 0:) C O W O-P� 4�:- lD -+ C X O V VNW (D (D n m NSW NN (D u --S = Gu x= N CO lb — = rD -+ A Ul M CO O n+ (D C CO W w �-o W � (D Ul lD Co w 1.0 x W (D Di CD w r0 w -<= —O)4�:-MV (D -.5 t C rD QV). 0 � �COcDN4�1- h ja) UlO N -P C:r O V UI COW V rF O> VN l< n Cn C 7� Cn rD o n of a W W W N NUln 5 C c CD4P:- Ul w m fi -h ff l< J k.0 00 Ul rf Ul W co N lD n V f' C-) • n m O O to --vJ. 0) Q. -d rn �D w (r1 rt (D of n I/1 43 m N LO CSI m O V 00 LFl 00 --s O (D 7" C- a 4-V Ul Ul CL a 00 LD CD N �• Vl Od • rh (D 9r I CS7 O N Q U1 V7 Ul Ul Ei} Ul O co 00 O +• �NNVCo C-+w(in V) = = to 00 lD N (D W Vtl -•^� �1 Q N rl• `•C a InV,In �QIQICSI� N NINNN C7 CO-0-CSI4::-00 (n `l N)w CD CD 0 CT V `D F4 CD (7) - + cn N -.5 = 4!:-O V Mal O c+ N�42:- 41�-Cn (D (D -s �C,CTI OW = l �-c Co 00 - � rF Ul J A� (D O Q -h Al 01 O Q ly C ^5 C. rt. O QQOQ (D C° 0 0 0 0 0 -LO4I a -1 JJN NN --� .r. b r ;:a Lg V V 09 W -h O a (D PD (D C.51f.3'IW�OI n C7 N�UI�N J• Vl co O) rlo CY) i C V V Ol O lO c+ I (D •J Ul Q O) to C 'Da O 10 CSI O 00 (3r 1+S :-A N4�:-co0:)QI c+C 01 Un W (D � W06V-rlzQ1 J.Z V 10O0GT1 V7 . . . O (D UINOW W C N-JUlNO 3 b4 {,q 1V J J J (n N N N O (DO C.f 1 N n �LOVNW rh W4�-V0:)M 0 V � J UI 4�- 41 1,0 — (D 0� 00 V to -P� Q --1 V ^5 tD IV N — Ol Di �OIOw42� ul CDkD-0. C (D QOlC00100 UlCC) 0'UlW a CnNOUlD1 Nw. co C Ul b4 ---E 0000VOl0) a 00 NUI -p ko O "D V 00 -q O Co 10 O CSI V rF Ul O V — W G Nco00W Ul V O rt� Ol W CO 4�:- V Co �J J��_ CD 00 00 V Ol OCSIOCF) Ol Ul U•1 W Ul Ul W N 4�.4 lD N ---E V4t.NCcV a N C) CD Ul iy 0061O�L-0 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 Bond Interest Due Due Total Year Numbers March 1 September 1 September 1 Due 1984 11-12 $ 5,906.25 $ 5,906.25 $ 10,000.00 $ 21,812.50 1985 13-14 5,618.75 5,618.75 10,000.00 21,237.50 1986 15-16 5,331.25 5,331.25 10,000.00 20,662.50 1987 17-19 5,043.75 5,043.75 15,000.00 25,087.50 1988 20-22 4,612.50 4,612.50 15,000.00 24,225.00 1989 23-25 4,181.25 4,181.25 15,000.00 23,362.50 1990 26-28 3,750.00 3,750.00 15,000.00 22,500.00 1991 29-31 3,300.00 3,300.00 15,000.00 21,600.00 1992 32-34 2,850.00 2,850.00 15,000.00 20,700.00 1993 35-38 2,400.00 2,400.00 20,000.00 24,800.00 1994 39-42 1,800.00 1,800.00 20,000.00 23,600.00 1995 43-46 1,200.00 1,200.00 20,000.00 22,400.00 1996 47-50 600.00 600.00 20,000.00 21,200.00 Totals $ 46,593.75 $46,593.75 $200,000.00 $293,187.50 Local Improvement District No. 1 Bond Principal and Interest Payable by Year coo Bond Date Number Interest Principal Total July 1, 1984 6 $ 2,975.00 $ 10,000.00 $ 13,570.00 July 1, 1985 7 2,380.00 10,000.00 12,975.00 July 1, 1986 8 1,785.00 10,000.00 12,380.00 July 1, 1987 9 1,190.00 10,000.00 11,785.00 July 1, 1988 10 595.00 10,000.00 10,595.00 Totals $ 8,925.00 $ 50,000.00 $ 58,925.00 coo 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 Principal Interest Due Due Year April 1 October 1 October 1 Total Due 1984 $ 27,450.nn $ 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 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 60,000.00 67,500.00 2012 1,950.00 1,950.00 65,000.00 68,900.00 Totals $ 518,550.00 $ 518,550.00 $ 915.000.00 $1,952,100.00 —19— N N J co Z-.0 J p CO a 0 n �o co (�o E J ai Co cs, t7 �. CTi CL W ---j rD n ry 4::bV O -I ` `C co W C:) N (S� 0) w C) O J a1 rD r� o O C-) n. n = -h�_ O (n rD rD rD PD m <+ 1- 4 -- H cn Sp �• G O n Cr uo Ln cn cn c cn Q n O w J -5 ru sL rD j• O N C -r n fD rD rD CD a —0 GQ G co O -0 m (n C71 -M CL rD ry rD O J. N 0) w C) rD r� o O C-) n. n = -h�_ a r* uz <+ alj cn Sp �• G O n Cr J m cn Q n O w J J. rD j• O N C -r -O ca �, a —0 rrl (D Cn rD rD U1 n O V S 00 J (n (o J J- Ql C.n N O O Lri J Q' O O O CD 20 CD � ^' O v O O O O O O V --.1 –h O O O O Oo CD -1 O OO O CO W v> Oma• O 7 n O Ln rD V V N N cc 00 W W w V \ N -21- V rT1 \ X N _0 0 Aj W rD r+ -J. 0 rD o N � � O C � rD Qn [D x CO to a cc 0 rD Q to n rD CL z O M rD n Oca= C � c V) n x n rD n o 0 n C F O � C'7 Cu O CO C rD O r+ l< d 0 CITY OF CHUBBUCK, Bannock County, Idaho Summary of.Federal Revenue Sharing Receipts and Expenditures -22- 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 101,000.00 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 -22- 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 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 -23- 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 Expenditures Fiscal year ended September 30, 1982 $ 59,129.00 Law enforcement $ 16,054.47 Law enforcement equipment 8,017.53 Fire control _ 20,000.00 Total $ 59,129.00 $ 44,072.00 Fiscal year ended September 30, 1983 $ 79,800.00 Radio Equipment $ 5,000.00 Street Maintenance 6,800.00 Equipment 5,000.00 Fire Control 13,416.90 Trans. Bus 5,200.00 Records and Supplies 8,500.00 Office Equipment 2,015.00 Equipment Repair 13,443.00 Building 35,000.00 $ 79,800.00 $ 94,374.00 -24- $ 15,058.25 483.25 r. _ITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Water Revenue Bond Ordinance ks of September 30, 1982 (1) Schedule of Water users Single family units 1,4-95 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 6 Library 1 Commercial 39 - 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 $ 5,906.25 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 125% thereof Reserve requirement Total -required Excess over requirement -25- S 22.387.50 $ 27,984.37 6,800'. 00 $ 27,/2/00.00 39,447.44 ($ 1z,247.44) Y 1'8)4.37 833.33 1,°17.70 67{.866.0f) ($ 4,950.96 $ 290,919.92 1l 669.50 102', 231.2'4 "34,784.37 $ 87,446.89 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 5.00 Commercial businesses and schools 8.00 plus 35 cents per thousand gallons in excess and interest of ten thousand gallons of water per month 65,50O.90 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 $ 26,917.43 Less operating expenses 147,022.25 Net revenues $ 33,895.13 Average principal and interest $ 65,50O.90 140% thereof $_ 91,7.)0.00 Net'revenue under amount required ($ 1;904.52) (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 -26- $ .-, �, , - '- ,.J %j 67,322.58 ($ )