HomeMy WebLinkAbout1973CITY OF CHUBBUCK
Bannock County, Idaho
AUDIT REPORT FOR THE YEAR ENDING
December 31, 1973
KEN V. CARTER & CO.
Certified Public Accountants
Pocatello, Idaho
CONTENTS
FINANCIAL STATEMENTS
Accountant's Report
Balance Sheet
Statement of Changes in Fund Balances
Statement of Revenues and Expenditures
Notes to Financial Statements
OTHER FINANCIAL INFORMATION
Accountant's Report on Other Financial
Cash on Hand and on Deposit with Banks
Summary of Bannock County Collections
Operation in Taxes Receivable
Schedule of General Fixed Assets
Operation in Bond Principal
operation in Bond Interest
Budget and Revenues Comparison
Budget and Expenditures Comparison
Detail of Expenditures by Fund
Insurance and Bond Coverage
1
2
3
4
5
Information 6
7
and Remittances 8
9
10
11
11
12
13
15
18
Members of Members of
Idaho Society of K E N V . CARTER & C O. Certified American Institute of
Certified Publis Accountants Public Accountants
CERTIFIED PUBLIC ACCOUNTANTS
PHONE 233-2903
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
442 South Arthur
Pocatello, Idaho 83201
June 7, 1974
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, 1973 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, 1973 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.
KEN V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
P. O. BOX 242
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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, 1973, the County had
collected but not remitted to the City $44,823.25. This
amount was received in January, 1974.
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 phase out
- 4th quarter court fines
Total
These amounts were received in January and February, 1974
5
$ 8,955.69
7,602.00
2,249.70
1,780.25
2,677.83
2,268.19
465.30
$25,998.96
Pocatello, Idaho
.lune 7, 1974
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, 1973,
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.
KEN V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
CITY OF CHUBBU CK, Bannock County, Idaho
Cash on Hand and on Deposit with Banks
For the Year Ended December 31, 1973
1973 Cash Receipts From
Tax collections, penalties, and
interest (net)
Road and bridge apportionment
Liquor apportionment
Sales tax (inventory phase out)
Bannock County remittances
Federal revenue sharing
Franchises
City licenses and fees
Building permits
Dog licenses
State grants
Court fines
Highway users revenue
State liquor apportionment
Sales reimbursements, etc.
Fire protection
Interest on investments
Rent
Water receipts
Hook-ups
Deposits
Sanitation
Advanced from Federal, State
and County
Principal of investments
Transfer from other funds
Total Receipts
1973 Cash Disbursements
Operations
Sewer construction
Payment of general obligation
bonds and interest
Purchase of investments
Payment on equipment
Transfer to other funds
Total Disbursements
Net increase (decrease)
Cash balance - December 31, 1972
Cash balance - December 31, 1973
General
Fund
$ 87,303.79
4,900.38
7,121.00
8.523.20
7
107,848.37
36,500.00
3,633.05
2,564.25
3,818.50
1,440.00
6,856.29
8,333.35
34,350.12
9,069.65
8,827.91
385.50
4,098.58
900.00
R
Waterworks Sewer
Fund Construction
2,169.51 61283.50
950.89
71,666.52
11,710.49
1,760.00
27,561.87
114,290.49 101000.00
20,069.18
342,916.06 145,888.46
163,145.47
2,612.50
120,854.49
20,069.18
306,681.64
36,234.42
107,869.47
15,396.76
123, 266.23
22,622.23
1,471,881.41
1,478,164.91
116139263.38
1,613,263.38
{ 135,098.47)
179012.87 12,550.78 157 110.93
$ 53,247.29 $ 35,173.01 $ 22 012.46
CITY OF CHUBBUCK, Bannock County, Idaho
Summary of Bannock County Collections and Remittances
For the Year Ended December 31, 1973
Unremitted collections, December 31, 1972
Collections by County:
1969 Taxes - real
1970 Taxes - real
1971 Taxes - real
1972 Taxes -- real
1972 Taxes - personal
1973 Taxes - real
1973 Taxes - personal
Penalty on delinquent taxes
Interest on delinquent taxes
Liquor apportionment
Sales tax (inventory phase out)
Road and bridge apportionment
Total to account for
1 1/2 / Collection fee
Net remittances by County
Unremitted collections, December 31, 1973
Total accounted for
U
$ 36.60
1,378.43
1,137.11
20,134.77
864.65
54,167.34
6,388.77
119.71
541.75
7,121.00
8,523.20
4,900.38
$ 1,271.56
107,848.37
44,172.59
$ 47,978.81
105,313.71
$153,292.52
$153,292.52
CITY OF CHUBBUCK, Bannock County, Idaho
Operations in Taxes Receivable
For the Year Ended December 31, 1973
Balance Cancelled Balance
December 31, Tax Tax or December 31,
Year 1972 Charge Collections Adjusted 1973
1973 $ $ 87,172.73 $ 60,556.11 $ 188.83 $ 26,427.79
1972 22,639.48 201999.42 1,640.06
1971 2,472.41 1,137.11 1,335.30
1970 1,378.43 11378.43 .00
1969 36.60 36.60 .00
$ 262526.92 $ 87,172.73 $ 84 107.67 $ 188.83 $ 29,403.15
Taxes Receivable by
General Waterworks
Fund Fund Total
Balance receivable December 31, 1972 $ 25,559.36 $ 967.56 $ 26,526.92
Tax charge 87,172.73 871172.73
Total Receivable $112,732.09 $ 967.56 $ 113,699.65
Taxes remitted 381434.30 850.12 39,284.42
Taxes collected, not remitted 441815.60 7.65 449823.25
Tax Cancellation 188.83 188.83
Balance receivable December 31,.1973 $ 29 293.36 $ 109.79 $ 29,403.15
Vj
CITY OF CHUBBUCK, Bannock County, Idaho
Schedule of General Fixed Assets
For the Year Ended December 31, 1973
10
Balance
Balance
December 31,
December 31,
1972
Additions
Deductions
1973
Buildings and land
$ 26,953,21
$
$
$ 261953.21
Street improvements
11,264.13
11,264.13
Parks
201000.00
101000.00
30,000.00
Equipment
75,091.07
191020.02
39400.00
90,711.09
Furniture and fixtures
2,601.48
608.00
3,209.48
Well No. 2
319142.47
31,142.47
Well No. 3
13,281.80
13,281.80
Waterworks
185,795.69
3,079.00
9,443.73
179,430.96
Sewer Construction
92,855.27
1,613,263.38
1,706,118.65
Total
$ 458,985.12
$ 1,645,970.40
$ 12,843.73
$ 2,092,111.79
10
CITY OF CHUBBUCK, Bannock County, Idaho
Operations in Bond Principal
For the Year Ended December 31, 1973
Balance. Bonds ponds Balance
1-1-73 Matured Redeemed 12-31-73
General Obligation Water Bond
of November 1, 1957 $ 23500.00 $ 2,500.00 $ 2,500.00 $
Operation in Bond Interest Coupons
For the Year Ended December 31, 1973
Balance Coupons Coupons Balance
1-1-73 Matured Redeemed 12-31-73
General Obligation Water Bond
of November 1, 1957
Coupon No. 31 due 5-1-73 $ $ 56.25 $ 56.25 $
Coupon No. 32 due 11-1-73 56.25 56.25
Total $ $ 112.50 $ 112.50 $
11
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Revenues Comparison
For the Year Ended December 31, 1973
General Fund
Tax levies (net)
State liquor allotments
Highway users revenue
Sales tax (inventory phase out)
Fines and forfeiturEs
Licenses and permits
Road and bridge
Rent
Franchise
Fire calls
Interest on investments
State grant - parks
Other
Federal revenue sharing
State grant - law enforcement
Total General Fund
Waterworks Fund
Water sales
Water deposits
Water hookups
Sanitation
Interest on investments
Sales, other
Budget
$ 74,362.50
16,913.00
33,495.00
7,267.00
6,550.00
8,060.00
4,168.00
1,080.00
3,218.00
1,000.00
1,755.00
4,000.00
2,131.50
32,237.50
1.000.00
$ 197,237.50
$ 57,150.00
1,985.00
14,015.00
24,000.00
350.00
500.00
Total Waterworks Fund $ 98,000.00
12
Revenues
$ 87,691.71
16,172.12
34,704.02
8,722.32
8,798.65
7,961.75
4,385.38
900.00
3,633.05
385.50
4,098.58
3,497.29
8,688.91
31,207.00
3.359.00
$ 224,205.28
$ 73,566.09
1,200.00
11,710.49
27,561.87
950.89
2,169.51
$ 117_2158.85
Over or
(Under)
Budget
$ 13,329.21
( 740.88)
1,209.02
1,455.32
2,248.65
( 98.25)
217.38
( 180.00)
415.05
( 614.50)
2,343.58
( 502.71)
6,557.41
( 1,030.50)
2,359.00
$ 261967.78
$ 16,416.09
( 785.00)
{ 2,304.51)
3,561.87
600.89
1,669.51
$ 19,158.85
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison
For the Year Ended December 31, 1973
General Fund
General Government
Legislative
Executive
Financial and administration
Legal
Other government
Total General Government
Law Enforcement and Protection
Law enforcement and protection
Fire control and prevention
Total Law Enforcement and
Prevention
Physical Environment
and Transportation
Highway, streets and roadway
Parks
Other Governmental Purposes
Audit
Contingent
Total Other Governmental
Purposes
Total General Fund
Waterworks Fund
Administration
Supplies - pump maintenance
Pumping - power and utilities
Water lines transmission and
distribution
Customers account
Bonds and interest
Personal benefits
Equipment, equipment payments
and repair
Contingent
Sub -total Waterworks
13
72,345.58 331114.70 ( 39,230.88)
11,950.00 112106.52 { 843.48)
800.00 750.00
22,242.54 3,033.66
_23,042.54 3,783.66
$ 237,686.37 $ 163,145.47
{ 50.00)
{ 193208.88)
( 19,258.88)
($74)540.90)
$ 23,800.00 $ 20,780.60 ($ 31019.40)
2,500.00 2,305.87 ( 194.13)
5,500.00 4,578.07 ( 921.93)
54,000.00
500.00
.00
4,200.00
3,500.00
161395.88
110,395.88
531773.70 ( 226.30)
234.75 { 265.25)
43200.00 .00
11164.20 ( 2,335.80)
55.61 ( 16,340.27)
87,092.80 { 233303.08)
Over or
1973
1973
(Under)
Budget
Expenditures
Budget
$ 8,150.00
$ 5,925.10
($ 2,224.90)
1,700.00
1,263.00
( 437.00)
6,500.00
5,569.33
( 930.67)
52000.00
4,136.65
( 863.35)
41,300.00
35,126.35
( 6,173.65)
62,650.00
52,020.43
( 10,629.57)
54,850.00
53,892.99
( 957.01)
12,848.25
9,227.17
( 37621.08)
671698.25
639120.16
( 4,578.09)
13
72,345.58 331114.70 ( 39,230.88)
11,950.00 112106.52 { 843.48)
800.00 750.00
22,242.54 3,033.66
_23,042.54 3,783.66
$ 237,686.37 $ 163,145.47
{ 50.00)
{ 193208.88)
( 19,258.88)
($74)540.90)
$ 23,800.00 $ 20,780.60 ($ 31019.40)
2,500.00 2,305.87 ( 194.13)
5,500.00 4,578.07 ( 921.93)
54,000.00
500.00
.00
4,200.00
3,500.00
161395.88
110,395.88
531773.70 ( 226.30)
234.75 { 265.25)
43200.00 .00
11164.20 ( 2,335.80)
55.61 ( 16,340.27)
87,092.80 { 233303.08)
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison
For the Year Ended December 31, 1973
Waterworks Fund (Continued)
Sanitation - Garbage Disposal
Salary and Administration
Personal benefits
Equipment, maintenance & other
Total Sanitation
Total Waterworks Fund
Sewer Construction Fund
Sewer - construction
Over or
1973 1973 (Under)
Budget Expenditures Budget
$ 131000.00 $ 11,564.25 ($ 1,435.75)
2,685.00 2,685.00 .00
213965.78 61527.4_2 ( 15,438.36)
— -37,650.78 - 20,776.67 ( 16,874.11)
$ 148 046.66 $ 107,869.47 ($40,177.9)
$2,275,260.00 $1,6132263.38 ($661)996.62)
14
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Year Ended December 31, 1973
General Fund
General Government
Legislative
Salaries $ 2,400.00
Dues 375.30
Civil defense 100.00
Med-Alert ambulance 1,380.00
Planning and zoning commission 70.80
Southeastern Idaho Health District 1,599.00
Executive
Mayor salary 1,200.00
Administration 63.00
Financial and Administration
Salary 47320.00
Supplies 942.67
Election 306.66
Legal and Publications
Other General Government
Personal benefits
10,596.72
Printing
122.17
Insurance
91312.30
Utilities
2,803.56
Building and repairs
2,291.60
Construction
10 000.00
Law Enforcement and Protection
Salaries 32,253.09
Records and supplies 11876.49
Care and custody of prisoners 11831.50
Communications 17916.40
Repair and maintenance 71085.05
Equipment 8Z930.46
Fire Control and Prevention
Salaries 31609.00
Alarm and communication 11068.41
Equipment and building maintenance 31858.60
Auxiliary service 691.16
15
$ 5,925.10
1,263.00
5,569.33
4,136.65
35,126.35
53,892.99
9,227.17
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Year Ended December 31, 1973
General Fund (Continued)
General Government (continued)
Physical Environment and Transportation
Highways, Streets and Road
Salaries
Construction
Maintenance
Signs
Snow and ice removal
Lighting
Equipment and equipment repairs
Parks
Salary
Maintenance
Construction
Other Government Purposes
Audit
Contingent
Total General Fund
Waterworks Fund
Administration
Salaries
Office supplies
Supply - pumps maintenance
Pumping - power and utilities
Water Line Transmission and Distribution
Improvements
Repairs
Connections
Customer Account Refunds
16
g:
$ 102661.95
494.43
2,077.18
277.55
276.61
9,615.68
9,711.30 $ 33,114.70
1,345.30
3,010.05
6,751.17 11,106.52
750.00
39033.66 31783.66
$163,145.47
$ 189843.40
1,937.20 $ 20,780.60
2,305.87
4,578.07
37,873.18
4,798.42
11,102.10 53,773.70
234.75
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Year Ended December 31, 1973
Waterworks Fund (Continued)
Personal Benefits
Equipment, Equipment Repairs
Contingent
Sanitation
Salaries
Personal benefits
Equipment expense
Other
Landfill
Garbage truck
Subtotals
Contract Payments
Backhoe payments (final)
Garbage truck
Total Waterworks Fund
Sewer Construction Fund
Engineering
Legal, appraisal, easements
Construction
$ 4,200.00
1,164.20
55.61
$ 11,564.25
2,685.00
710.20
3,189.72
2,400.00
227.50 203776.67
107,869.47
1,396.76
14,000.00 15,396.76
$123.266.23
$ 81,561.88
8,381.20
1,523,320.30
Total Sewer Construction Fund
17
$1,613,263.38
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