HomeMy WebLinkAbout1972CITY OF CHUBBUCK
Bannock County, Idaho
AUDIT REPORT
For the Year Ended December 31, 1972
KEN V. CARTER & CO.
Certified Public Accounlants
Pocatello, Idaho
CONTENTS
FINANCIAL STATEMENTS 1
Accountant's Report 2
Balance Sheet 3
Statement of Changes in Fund Balances 4
Statement of Revenues and Expenditures 5
Notes to Financial Statements
OTHER FINANCIAL INFORMATION
Other Financial Information
6
Accountant's Report on
Hand and on Deposit With Bank
7
S
Cash on
Bannock County Collections and Remittances
9
summary of
Operation in Taxes Receivable
10
Schedule of General Fixed Assets
11
Operation in Bond Principal
11
Operation in Bond Interest
Interest Payable by Year
11
12
Bond Principal and
Budget and Revenues Comparison
13
Budget and Expenditures Comparison
14
Detail of Expenditures by Fund
17
Insurance and Bond Coverage
Members of
Idaho Society of
Certified Public Accountants
PHONE 233-2903
KEN V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
442 South Arthur
Pocatello, Idaho 83201
November i2, 1973
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
We have examined the balance sheets of the funds and general
fixed asset group of accounts of the City of Chubbuck for the
year ended December 31, 1972 and the related statement of
changes in fund balances and general fixed asset group of
accounts and the statement of revenues and expenditures for
the year then ended. 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 circum-
stances.
In our opinion, the accompanying balance sheets of the funds
and the general fixed asset group of accounts, and the state-
ments of revenues and expenditures and changes in fund bal-
ances present fairly the financial position of the City of
Chubbuck at December 31, 1972 and the results of its operations
for the year then ended, in conformity with generally accepted
accounting principles applied on a basis consistent with that
of the preceding year.
Members of
American Institute of
Certified Public Accountants
P. O. BOX 242
^ / Ccz
KEN CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
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CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Revenues and Expenditures
For the Year Ended December 31, 1972
Revenues
Accrued taxes (adjusted)
Penalty and interest on delinquent
taxes
Liquor apportionment
Road and bridge apportionment
Inventory phaseout (sales tax)
Highway users revenue
Licenses, franchises and fees
Fines
Rent
State grants
Interest on investments
Sales, reimbursements, etc.
Water
Sanitation
Hook-ups
Advance from H.U.D.
Federal revenue sharing
Total
Expenditures
Operations
Bond principal and interest
Difference in unexpired insurance
Accounts payable 12-31-72
Accounts payable 12-31-71
l,% county collection fee
Total
Excess of revenues over expenditures
or (expenditures over revenues)
General
F Lind
$ 73,108.98
542.94
17,110.12
4,635.07
7,698.74
42,097.1.0
11,900.90
7,651.02
1,080.00
6,789.54
2,039.62
4,458.63
26,331.00
^205,443.66
Waterworks Well Sewer
Fund Fund Construction
$ $2,652.80 $
313.92
4,607.65
61,046.17
19,369.10
15,039.79
250,000.00
100,376.63 2,652.80 250,000.00
156,975.35 98,733.64
92,889.07
2,725.00
( 934.00)
6,546.81. 800.85
( 4,147.03) ( 2,412.22)
1,046.99
159,488.12 97,122.27 2,725.00 92,889.07
$ 45,955.54 $ 3,254.36 $157,110.93
($ 72.20)
See notes to financial statements
- 4 -
CITY OF CHUBBUCK
Bannock County
Chubbuck, Idaho
NOTES TO FINANCIAL STATEMENTS
NOTE A - Principles of Accounting and General
The City reports on the accrual basis of accounting and in
accordance with fund accounting principles. Consistent with
fund accounting principles, certain self contained funds are
used to account for cash and other assets.
NOTE B - Amounts Due from Bannock County on Taxes Collected
Taxes levied by the City are collected by Bannock County and
remitted monthly. As of December 31, 1972, the County had
collected but not remitted to the City $48,641.08. This
amount was received in January, 1973.
NOTE C - Accounts Receivable
Amounts due from state and county includes the following:
State of Idaho - 4th quarter highway users revenue
- 2nd half revenue sharing
- 4th quarter liquor apportionment
Bannock County - 4th quarter liquor apportionment
- 4th quarter road and bridge
- 4th quarter inventory phaseout
Total
These amounts were received in January, 1973
- 5 -
$ 8,601.79
12,895.00
21268.23
1,780.25
3,192.83
2,069.07
$30,807.17
Pocatello, Idaho
November 12, 1973
ACCOUNTANTS' REPORT ON OTHER FINANCIAL INFORMATION
City of Chubbuck
Chubbuck, Idaho
In connection with our examination of the financial statements
of the City of Chubbuck for the year ended December 31, 1972,
we have reviewed the other financial information presented in
the following pages which has been taken primarily from account-
ing and other records of the City, but which is not, in our
opinion, necessary for a fair presentation of its financial
position or results of operations. Our examination was primar-
ily for the purpose of formulating an opinion on the basic
financial statements taken as a whole and was not such as to
enable us to express an opinion as to the fairness of all the
details of the additional information.
C
KEN V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
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•- 7 -
CITY OF CHUBBUCK, Bannock County, Idaho
Summary of Bannock County Collections and Remittances
For the Year Ended December 31, 1972..
Unremitted collections, December 31, 1971 $ 43,899.55
Collections by County:
1968 Taxes - real
$ 9.44
1969 Taxes - real
1,243.31
1970 Taxes - real
442.14
1971 Taxes - real
17,682.90
1971 Taxes - personal
834.69
1972 Taxes - real
47,443.13
1972 Taxes - personal
5,798.33
Penalty on delinquent taxes
71.48
Interest on delinquent taxes
416.92
Liquor apportionment
7,713.65
Sales tax { inventory phaseout)
7,069.09
Road and bridge apportionment
4,168.48 92,893.56
Total to Account For
$1362793.11
121 collection fee $ 1,109.11
Net remittances by County 87,705.19
Unremitted collections, December 31, 1972 47,97B.81
Total Accounted For $136,793.11
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CITY OF CHUBBUCK, Bannock County, Idaho
Schedule of General Fixed Assets
For the Year Ended December 31, 1972
- 10 -
Balance
Balance
12-31-71
Additions Deductions
12-31-72
Buildings and land
$ 26,953.21
$ $
$ 26,953.21
Street improvements
11,264.13
11,264.13
Parks
3,661.20
16,338.80
20,000.00
Equipment
29,981.11
45,109.96
75,091.07
Furniture and fixtures
2,267.48
334.00
2,601.48
Well No. 2
31,142.47
31,142.47
Well No. 3
13,281.80
13,281.80
Waterworks
154,937.86
40,636.55 9,778.72
185,795.69
Sewer construction
_ 92,855.27
92,855.27
Total
$273,489.26
$195,274_.58 $ 9,778.72
$458,985.12
- 10 -
CITY OF CHUBBUCK, Bannock County, Idaho
Operation in Bond Principal for the
Year Ended December 31, 1972
Water Works System Revenue
Bond of 1951
General Obligation Water
Bond of November 1, 1957
Operation in Bond Interest Coupons for the
Year Ended December 31, 1972
Water Works System Revenue
Bond of 1951
Coupon No. 39 due 1-1-72
Coupon No. 40 due 7-1-72
Total
General Obligation Water Bond
of November 1, 1957
Coupon No. 29 due 5-1-72
Coupon No. 30 due 11-1-72
Total
Bond Principal and Interest Payable by Year
General Obligation Water Bond
of Nov. 1, 1957
Balance Bonds Bonds Balance
1-1-72 natured Redeemed 12-31-72
$5,000.00 $5,000.00 $5,000.00 $ .00
$5,000.00 $2,500.00 $2,500.00 $2,500.00
Balance Coupons Coupons Balance
1-1-72 Matured Redeemed 12-31-72
$ $ 100.00 $ 100.00 $
100.00 100.00
$ $ 200.00 $ 200.00 $
$ $ 112.50 $ 112.50 $
112.50 112.50
$ $ 225.00 $ 225.00 $
Interest Due
5-1
11-1
Principal
Total
$ 56.25
$ 56.25
$2,500.00
$2,612.50
CITY OF CHUBBUCK, Bannock County, Tdaho
Budget and Revenues Comparison
For the Year Ended December 31, 1972
Waterworks Fund
Water sales
$ 65,000.00
$ 61,046.17
Over or
Water deposits
1,500.00
1,885.00
(Under)
General Fund
Budget
Revenues
Budget ^
Tax levies (net)
$ 69,513.00
$ 72,604.93
$ 3,091.93
State liquor allotments
12,700.00
17,110.12
4,410.12
Motor users revenues
36,500.00
42,097.10
5,597.10
Inventory phaseout (sales tax)
4,000.00
71698.74
3,698.74
Fines and forfeitures
3,000.00
7,651.02
4,651.02
Licenses and permits
6,500.00
8,583.30
2,083.30
Road and bridge
4,955.00
4,635.07
( 319.93)
Rent
1,090.00
1,080.00
( 10.00)
Franchise
2,500.00
3,317.60
817.60
Fire calls
500.00
1,225.00
725.00
Interest on investments
1,000.00
2,039.62
1,039.62
State grant - parks
11,677.00
6,789.54
( 4,887.46)
Other
2,500.00
3,233.63
733.63
Revenue sharing
26,331.00
26,331.00
Total General Fund
$156_1435.00
$204,396.67
$47,961.67
Waterworks Fund
Water sales
$ 65,000.00
$ 61,046.17
($ 3,953.83)
Water deposits
1,500.00
1,885.00
385.00
Water hookups
7,500.00
15,039.79
7,539.79
Sanitation
15,500.00
19,369.10
3,869.10
Interest on investments
500.00
313.92
{ 186.08)
Sales, other
2,722.65
2,722.65
Total Waterworks Fund
$ 90,000.00
$100,376.63
$10,376.63
- 12 -
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison
For the Year Ended December 31, 1972
Well Fund
General Obligation bonds and interest
- 13 -
$ 21725.00 $ 2,725.00 $
Over or
1972
1972
(Under)
General Fund
Sud et
Expenditures
Budget
General Government
Legislative
$ 7,500.00
$ 6,424.69
($ 1,075.31)
Executive
1,700.00
1,200.00
( 500.00)
Financial and administration
4,400.00
4,293.32
( 106.68)
Legal
8,000.00
3,675.97
( 4,324.03)
Other government
22,600.00
21,766.13
( 833.87)
Total General Government
44,200.00
37,360.11
( 6,839.89)
Law Enforcement and Protection
Administration and records
29,450.00
28,922.90
( 527.10)
Communication, repairs, and maintenance
11,650.00
8,908.94
( 2,741.06)
Fire control and prevention
14,381.00
13 532.75
( 848.25)
Total Law Enforcement and Protection
55,481.00
51,364.59
{ 4,116.41)
Physical Environment and Transportation
Highway, streets, and roadways
49,292.00
37,429.18
( 11,862.82)
Parks
22,377.00
19,306.96
( 3,070.04)
Other Governmental Purposes
Audit
1,000.00
750.00
( 250.00)
Contingent
24,981.92
12,201.95
( 12,779.97)
Total Other Governmental Purposes
25,981.92
12,951.95
( 13,029.97)
Total General Fund
$197,331.92
S 158,412.79
($38,919_.13)
Waterworks Fund
Administration
$ 22,900.00
$ 19,081.90
($ 3,818.10)
Supplies - pump maintenance
2,500.00
122.73
( 2,377.27)
Pumping - power and utilities
51500.00
4,680.66
{ 819.34)
Water lines transmission and distribution
48,000.00
48,928.26
928.26
Customers account
300.00
223.35
( 76.65)
Bonds and interest
5,955.00
5,200.00
{ 755.00)
Personal benefits
2,500.00
1,437.35
( 1,062.65)
Equipment, equipment payments and repair
6,500.00
5,455.15
( 1,044.85)
Contingent
10,247.54
5,311.42
( 4,936.12)
Sanitation
13,200.00
15 08 2.37
1,882.37
Total Waterworks Fund
$117,602.54
$105,523.19
($12,079.35)
Well Fund
General Obligation bonds and interest
- 13 -
$ 21725.00 $ 2,725.00 $
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures for the Year
Ended December 31, 1972
GENERAL FUND
General Government
Legislative
Salaries
Dues
Civil defense
Med - Alert
SEICAA
Southeastern Idaho Health District
Executive
Mayor Salary
Financial and Administration
Salary
Supplies
Legal and Publications
Other General Government
Personnel benefits
Printing
Insurance
Utilities
Building and repairs
Law Enforcement and Protection
Salaries
Records and supplies
Care and custody of prisoners
Communications
Repair and maintenance
Fire Control and Prevention
Salaries
Alarm and communication
Equipment and building maintenance
Auxiliary service
Physical Environment and Transportation
Highways, Streets, and Roads
Salaries
Construction
Maintenance
Signs
Snow and ice removal
Lighting
Equipment and equipment repairs
- 14 -
$ 2,400.00
680.94
100.00
1,044.75
600.00
1,599.00 $ 6,424.69
1,200.00
3,480.00
813.32 4,293.32
3,675.97
7,663.29
542.00
7,434.75
2,755.73
3,370.36 21,766.13
27,068.35
1,487.05
367.50
3,220.27
5,688.67 37,831.84
4,308.00
1,765.82
3,803.74
_ 32 655.19 13, 532.75
8,352.90
4,516.45
4,017.74
605.38
50.14
6,288.32
12,160.81 35,991.74
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures for the Year
Ended December 31, 1972 (Continued)
Parks
Salary $ 119,78
Maintenance 605.76
Construction 18,581.42 $ 19,306,96
Other Government Purposes
Audit 750.00
Contingent 12,201.95 12,951,95
Sub -total 156,975.35
Equipment Payments 1,437.44
TOTAL GENERAL FUND $158,412.79
WATERWORKS FUND
Administration
Salaries
$15,129.58
Office supplies
1,460.22
Equipment
2,492.10
$ 19,081.90
Supply - Pump Maintenance
122.73
Pumping - Power and Utilities
4,680.66
Water Line Transmission and Distribution
Improvements
401636.55
Repairs
476.57
Connections
7,815.14
48,928.26
Customer Account Refunds
223.35
Bonds and Interest
5,200.00
Personnel. Benefits
1,437.35
Equipment, Equipment Repairs
3,977.02
Sanitation
Collection
7,478.10
Salaries
4,618.92
Equipment Expense
2,882.20
Other
103.15
15,082.37
Sub -total
98,733.64
Contract Payments
Backhoe payment
1,478.13
Payment Well No. 3
2,207.52
Brisco contract
221.70
3,907,35
TOTAL WATERWORKS FUND
$102,640.99
- 15 -
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures for the Year
Ended December 31, 1972 (Continued)
SEWER CONSTRUCTION FUND
Engineering
Supplies
TOTAL SEWER CONSTRUCTION FUND
- 16 -
$92,855.27
33.80
$ 92,889.07
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