HomeMy WebLinkAbout1975AUDIT REPORT
CITY OF CHUBBUCK
Bannock County, Idaho
For The Year Ended December 31, 1975
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
Bond Principal and Interest Payable by
Budget and Revenues Comparison
Budget and Expenditures Comparison
Detail of Expenditures by Fund
Insurance and Bond Coverage
Information
and Remittances
Year
Supplemental Information for Bond Ordinance
1
2
3
4
5
6
7
8
9
10
11
12
13
15
18
19
Members mf
Members of
Idaho Sii, A of K E N V . CARTER & C O. American is Ac co t
Certif led PtabEc Accounts nrs Certified PobGc Accounfants
CERTIFIED PUBLIC ACCOUNTANTS
PHONE 233-2903
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
442 South Arthur
Pocatello, Idaho 83201
July 12, 1976
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, 1975 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, 1975 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
CITY OF CHUBBUCK, Bannock County, Idaho
Balance Sheets of Funds and General Fixed Assets Group of Accounts
December 31, 1975
ASSETS
Cash on hand
Cash in bank
Receivables:
Amount due from Bannock County on taxes
collected - Note B
Taxes receivable
Accounts receivable - Note C
Water, sanitation, and sewer accounts
From other funds
Unexpired insurance
Invested in time certificates of deposit
Bond principal and interest to be raised in
future years
General fixed assets
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Water deposits payable
Payable to other funds
Bond principal and interest to be paid in
future years of which $69,700 is due in one year.
Fund Balances:
Invested in general fixed assets
Restricted for payment of bonds and interest
Unappropriated
Total Liabilities and Fund Balances
General
Fund
48,774.16
95,009.59
40,400.13
28,631.12
5,660.00
40,000.00
Waterworks [n
Fund
$ 150.00
47,545.47
12,772.01
34.47
60,000.00
$ 258 475.00 $ 120,501.95
$ 21,926.84 $ 7,142.11
8,215.00
34.47
236,513.69
105,144.84
$ 258
475.00
$ 120,501.95
See notes to financial statements
Sewer
Fund
33,903.04
23,277.84
20,358.48
Sewer
Construction
25,238.09
Sewer Bond
Sewer and Interest
Bond Retirement
Reserve Fund
2,408.93 19,993.93
20,000.00
General
Fixed
Assets
2,492,900.00
2,690,590.35
77,539.36
4,879.61
22,408.93
19,993.93
2 "70 439.36
$2,570,43.9.36_
25,238.09
22 408.93
$ 19,993.93 $2,690,590.35
N
2,492,900.00
20,358.48
R
9
2
2, 690, 590.35
77,539.36
4,879.61
22,408.93
19,993.93
2 "70 439.36
25 238.09
$ 22,408.93
$ 19,993.93 $2,690,590.35
2
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CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Changes in Fund Balances
For the Year Ended December 31, 1975
Additions:
Excess of revenues over expenditures
Building
Equipment
Furniture and fixtures
Sewer construction
Total
Deductions:
Depreciation allowance (sewer 21-2%)
Total
Net additions (deductions)
Balance at December 31, 1974
Balance at December 31, 1975
General
Fund
$ 49,684.10
49,684.10
Waterworks
Fund ,
$ 63,145.04
* r.
63,145.04
49,684.10 63,145.04
_ 186,829.59
$ 236 513.69
See notes to financial statements
41.999.80
$ 105 144.84
Sewer Bond
Sewer and Interest General
Sewer Sewer Bond Retirement Fixed
Fund Construction Reserve Fund Assets
$ 9,514.06 $ 25,162.78 $ 22,408.93 $ 19,993.93 $
20,863.34
23,082.18
364.45
154.779.25
9,514.06 25,162.78 22,408.93 19,993.93 199,089.22
57,870.00
57.870.00
9,514.06 25,162.78 22,408.93 19,993.93 141,219.22
68.025.30 ( 20,283.17} 2,549,371.13
$ 77,539.36 4,879.61 $ 22,408.93 $ 19,993.93 $2,690,590.35
3
CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Revenues and Expenditures
For the Year Ended December 31, 1975
r -
ExDenditures
Operations 309,076.89 169,600.24
Sewer construction
Difference in unexpired insurance { 3,451.00)
Accounts payable December 31, 1975 21,926.84 7,142.11
Accounts payable December 31, 1974 ( 12,526.16) ( 3,692.32)
12% County collection fee 1,445'70
Transfer
Total 316,472.27 173 050.03
Excess of revenues over expenditures $ 49,684.10 $ 63,145.04
See notes to financial statements
General
Waterworks
Fund
Fund
Revenues
Accrued taxes (adjusted)
$ 135,909.20
1.67)
Penalty and interest on delinquent taxes
549.38
Liquor apportionment
25,505.99
6,843.22
Road and bridge apportionment
12,980.51
Sales tax (inventory phase out)
58,978.11
Highway users revenue
22,922.91
Licenses, franchise and fees
15,362.05
Fines
1,730.00
Rent
15,416.99
State grants
4,479.77
1,054.05
Interest on investments
15,438.00
Fire protection
24,949.36
6,231.42
Sales, reimbursements, etc.
1819769.81
Water
35,141.46
Sanitation
Sewer
Hookups
Advanced from Federal and State
25,090.88
12,000.00
Federal revenue sharing
Transfer
--
366,156.37
236,195.07
Total
ExDenditures
Operations 309,076.89 169,600.24
Sewer construction
Difference in unexpired insurance { 3,451.00)
Accounts payable December 31, 1975 21,926.84 7,142.11
Accounts payable December 31, 1974 ( 12,526.16) ( 3,692.32)
12% County collection fee 1,445'70
Transfer
Total 316,472.27 173 050.03
Excess of revenues over expenditures $ 49,684.10 $ 63,145.04
See notes to financial statements
Sewer
Fund
149,997.48
5,699.30
155,696.78
38,717.72
107 465.00
146 182.72
9 514.06
Sewer
Construction
183,469.52
Sewer Bond
Reserve
Fund
22 440.00
183,469.52 22,440.00
3,527.49
154,779.25
158 306.74
$ 25,162-78
31.07
31.07
$ 22,408.93
Sewer Bond
and interest
Retirement
Fund
4
85 025.00
85,025.00
65,031.07
65,031.07
$ 19 993.93
CITY OF CHUBBUCK
Bannock County
Chubbuck, Idaho
DOTES 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, 1975, the County had
collected but not remitted to the City $95,009.59. This
amount was received in January, 1976.
NOTE C - Accounts Receivable
Amounts due from state and county includes the following:
State of Idaho - 4th
quarter
highway users revenue
$14,468.42
4th
quarter
liquor apportionment
2,827.46
Bannock County - 4th
quarter
liquor apportionment
2,279.42
4th
quarter
road and bridge
51586.02
4th
quarter
inventory phase out
35469.80
Total $28,631.12
These amounts were received in January, February, and March 1976.
5
Pocatetlo, Idaho
July 12, 1976
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, 1975,
we have reviewed the other financial information presented in
the following pages which hap 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 CHUBBUCK, Bannock County, Idaho
i
Cash on Hand and on Deposit with Banks
For the Year Ended December 31, 1975
r
1975 Cash Disbursements
Operations
Sewer construction
Bond principal and interest
Purchase of investments
Transfer to other funds
Total Disbursements
Net increase (decrease)
Cash balance - December 31, 1974
309,158.19
60,000.00
12.000.00
381 158.19
23,936.56
24,837.60
169,600.24
60,000.00
229,600.24
6,891.75
40,803.72
Cash balance - December 31, 1975 48 774.16 $ 47,695.47
38,717.72
107,465.00
146,182.72
2,060.94
31 842.10
$ 33,903.04
General
Waterworks
Sewer
1975 Cash Receipts From
Fund
Fund
Fund
Tax collections, penalties, and
"
interest (net)
S 94,934.61
$
$
Road and bridge apportionment
4,020.68
Liquor apportionment
14,052.70„
Sales tax (inventory phase out)
12,709.81
Bannock County remittances
125,717.80
Federal revenue sharing
37,090.88
Franchises
5,170.91
City licenses and fees
3,035.50
Building permits
13,093.50
Dog licenses
1,623.00
State grants
15,416.99
Court fines
15,362.05
Highway users revenue
60,362.92
State liquor apportionment
12,924.07
Sales reimbursements, etc.
24,949.36
6,312.72
Fire protection
15,438.00
Interest on investments
4,479.77
1,054.05
Rent
1,730.00
Water receipts
80,271.60
Water hookups
99,472.16
Water deposits
2,240.00
Sanitation
35,141.46
Sewer receipts
142,544.36
Sewer hookups
5,699.30
Advanced from Federal and State
Principal of investments
68,700.00
Transfers from other funds
12,000.00
Total Receipts
405,094.75
236,491.99
148,243.66
1975 Cash Disbursements
Operations
Sewer construction
Bond principal and interest
Purchase of investments
Transfer to other funds
Total Disbursements
Net increase (decrease)
Cash balance - December 31, 1974
309,158.19
60,000.00
12.000.00
381 158.19
23,936.56
24,837.60
169,600.24
60,000.00
229,600.24
6,891.75
40,803.72
Cash balance - December 31, 1975 48 774.16 $ 47,695.47
38,717.72
107,465.00
146,182.72
2,060.94
31 842.10
$ 33,903.04
Sewer
Construction
183,469.52
Sewer Bond
Reserve
Fund
22,440.00
183,469.52 22,440.00
3,527.49
154,779.25
158_,306.74
25,162.78
75.31
$ 25,238.09
31.07
20,000.00
20,031.07
2,408.93
$ 2,408.93
Sewer Bond
and Interest
Retirement
Fund
11
85,025.00
85,025.00
31.07
65,000.00
65,031.07
19,993.93
$ 19,993.93
7
CITY OF CHUBBUCK, Bannock County, Idaho
Summary of Bannock County Collections and Remittances
For the Year Ended December 31, 1975
Unremitted collections, December 31, 1974
Collection by County:
1972 Taxes - real
1973 Taxes - real
1974 Taxes - real
1974 Taxes - personal
1975 Taxes - real
1975 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
127. collection fee
Net remittances by County
Unremitted collections, December 31, 1975
Total accounted for
8
951.82
1,462.89
20,799.03
2,069.56
86,580.07
13,077.37
113.87
536.11
12, 272.45
12, 709.81
4.020.68
$ 1,883.86
125,717.80
93,700.46
$ 66,708.46
154,593.66
$_221,302.L2
$ 221,302.12
CITY OF CHUBBUCK, Bannock County, Idaho
Operation in Taxes Receivable
Far the Year Ended December 31, 1975
Taxes Receivable by Fund
Balance
December 31,
1975
$ 36,225.81
2,728.49
1,445.83
$ 40,400.13
Balance
Waterworks
Cancelled
Fund
December 31,
Tax
Tax
or
Year
1974
Charge
Collections
Adjusted
1975
$
$ 135,971.44
$ 99,657.44
$ 68.19
1974
25,525.30
111.21
22,868.59
39.43
1973
2,908.72
.95,009.59
1,462.89
153.45
1972
999.32
Balance receivable December 31, 1975
951.82
47.50
$ 40,400.13
$ 29,433.34
$ 136,062.65
$ 124,940.74
$ 155.12
Taxes Receivable by Fund
Balance
December 31,
1975
$ 36,225.81
2,728.49
1,445.83
$ 40,400.13
9
General
Waterworks
Fund
Fund
Total
Balance receivable December 31, 1974
$ 29,398.34
$ 35.00
$ 29,433.34
Tax charge
136,062.65
136, 062.65
Total Receivable
165,460.99
35.00
165,495.99
Taxes remitted
29,897.82
33.33
29,931.15
Taxes collected not remitted
95,009.59
.95,009.59
Tax cancellation and adjustment
153.45
1.67
155.12
Balance receivable December 31, 1975
X40,400.13
$ .00
$ 40,400.13
9
CITY OF CHUBBUCK, Bannock County, Idatao
Schedule of Genera] Fixed Assets
For the Year Ended December 31, 1975
Note: Sewer construction costs will be depreciated over a 40 year life.
10
Balance
Balance
December
December
31, 1974
Additions
Deductions 31, 1975
Buildings and land
$ 72,489.22
$ 110,863.34
$ $ 93,352.56
t
Street improvements
11,264.3
11,264.13
Parks
30,000.00
30,000.00
Equipment
105,800.62
23,082.18
128,882.80
Furniture and fixtures
3,209.48
364.45
3,573.93
Well No. 2
31,142.47
31,142.47
Well No. 3
13,281.80
13,281.80
Waterworks
179,430.96
179,430.96
Sewer construction
21102,752.45
154,779.25
57,870.00 2,199,661.70
Total
$ 2,549,371.13
$ 199,089.22
$ 57,870.00 $ 2,690,059.35
Note: Sewer construction costs will be depreciated over a 40 year life.
10
CITY OF CHUBBUCK, Bannock County, Idah-
Bond Interest and Principal Payable by Year
Sewer Revenue Bond, Series October 1, 1872
Year
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Interest Due
April 1
$ 29,850.00
29,550.00
29,250.00
28,950.00
28,650.00
28,350.00
28,050.00
27,750.00
27,450.00
27,150.00
26,700.00
26,250.00
25,800.00
25,350.00
24,900.00
24,300.00
23,700.00
23,100.00
22,500.00
21,900.00
21,150.00
20,400.00
19,650.00
18,750.00
17,850.00
16,950.00
15,900.00
14,850.00
13,650.00
12,450.00
L1,250.00
9,900.00
8,550.00
7,050.00
5,400.00
3,750.00
1,950.00
Octol,er 1
$ 2q , ,� ;0.00
29, 50.00
29,x50.00
28,',50.00
28,650.00
28,350.00
28,050.00
27,750.00
27,450.00
27,150.00
26,700.00
26,250.00
25,800.00
25,3-0.00
24,900.00
24,300.00
23,700.00
23,100.00
22,500.00
21,900.00
21,150.00
20,400.00
19,650.00
18,750.00
17,850.00
16,950.00
15,900.00
14,850.00
13,650.00
12,450.00
11,250.00
9,900.00
8,550.00
7,050.00
5,400.00
3,750.00
1,950.00
Totals $ 748,950.00 $ 748 950.00
11
Principal
Due
October 1
j 10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
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
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
25,000.00
25,000.00
25,000.00
30,000.00
30,000.00
30,000.00
35,000.00
35,000.00
40,000.00
40,000.00
40,000.00
45,000.00
45,000.00
50,000.00
55,000.00
55,000.00
60,000.00
6:57000.00
$ 995,000.00
Total
Due
$ 69,700.00
69,100.00
68,500.00
67,900.00
67,300.00
66,700.00
66,100.00
65,500.00
64,900.00
69,300.00
68,400.00
67,500.00
66,600.00
65,700.00
69,800.00
68,600.00
67,400.00
66,200.00
65,000.00
68,800.00
67,300.00
65,800,00
69,300.00
67,500.00
65,700.00
68,900.00
66,800.00
69,700.00
67,300.00
64,900.00
67,500.00
64,800.00
67,100.00
69,100.00
65,800.00
67,500.00
68,900.00
$ 2,492,900.00
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Revenues Comparison {Cash Basis)
For the Year Ended December 31, 1975
Sewer Fund
Sewer charges
Sewer hookups
Sewer construction pay -back
Total Sewer Fund
$ 135,000.00 $ 142,544.36 $ 7,544.36
3,500.00 5,699.30 2,199.30
30 000.00 ( 30 000.00)
$ 168 500.00 $ 148 243.66 ($ 20 256.34)
12
Over or
(under)
General Fund
Budget
Revenues
Budget
Tax levies (net)
$ 94,450.00
$ 94,934.61
$ 484.61
2,424.07
State liquor allotments
10,500.00
7,000.00
12,924.07
14,052.70
7,052.70
County liquor allotments
45,000.00
60,362.92
15,362.92
Highway users revenue
Sales tax (inventory phase out)
10,x)00.00
12,709.81
2,209.81
12,000.00
15$62.05
3,362.05
Fines and forfeitures
16,400.00
17,752.00
1,352.00
Licenses and permits
4,000.00
4,020.68
20.68
Road and bridge
1,500.00
1,730.00
230.00
Rent
4,150.00
5,170.91
1,020.91
Franchise
200.00
( 200.00)
Planning and zoning
15,000.00
15,438.00
438.00
Fire protection
2,500.00
4,479.77
1,979.77
interest on investments
40,000.00
24,949.36
( 15,050.64)
Other_
200.00
{ 200.00)
Cable TV
Federal revenue sharing
34,500.00
37,090.88
15L416.99
2,590.88
7,416.99
State grant - law enforcement
8,000.00
Total General Fund
$ 305 900.00
$ 336 394.75
$ 30 494.75
Waterworks Fund
$ 85,000.00
$ 80,271.60
($ 4,728.40)
Water sales
1,800.00
2,240.00
440.00
Water deposits
1.5,500.00
99,472.16
83,972.16
Water hookups
31,000.00
35,141.46
4,141.46
Sanitation
75fl.00
1,054.05
304.05
Interest an investments
4,F00.00
6,312.72
1,712.72
Sales, other
Total Waterworks Fund
$ 138 050.00
$ 224,491..99
$ 85 841.99
Sewer Fund
Sewer charges
Sewer hookups
Sewer construction pay -back
Total Sewer Fund
$ 135,000.00 $ 142,544.36 $ 7,544.36
3,500.00 5,699.30 2,199.30
30 000.00 ( 30 000.00)
$ 168 500.00 $ 148 243.66 ($ 20 256.34)
12
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison (Casdi'Basi"s)
For the Year Ended December 31, 1975
General Fund
General Government
Legislative
Executive
Financial administration
Elections
Legal and publications
Other government
Total General Government
Law Enforcement and Protection
Law enforcement and protection
Fire control and prevention
Total Law Enforcement and
Protection
Building Inspection
Physical Environment and
Transportation
Highway, streets, and roadway
Engineering
Parks
Other Government Purposes
Audit
Property payment
Contingent
Total Other Government
Purposes
Total General Fund
Wa erworks Fund
Administration
Supplies pump maintenance
Pumping - power and utilities
Water lines transmission and
distribution
Customers account
Personnel benefits
Equipment, equipment payments,
and repairs
Contingent
Sub -total Waterworks
13
$ 367,437.60 $ 309 158.19 ($ 58)279.41)
$ 26,160.00
$ 24,887.14
($
Over or
1975
1975
(
(under)
Budget
Expenditures
(
Budget
96,600.00
12,275.00
$ 11,055.35
($
1,219.65)
2,900_00
2,727.56
(
172.44)
10,000.00
7,366.99
(
2,633.01)
600.00
289.63
(
310.37)
9,500.00
8,180.11
(
1)319.89)
50,862.60
472327.05
(
3,535.55)
86,137.60
76,946.69
(�
9,190.91)
81,822.00
811816.24
(
5.76)
51,148.72
49,892.34
(_
1,256.38)
132,970.72
131,708.58
(
1,262.14)
6,000.00
4,164.70
(
1,835.30)
67,130.90
64,073.75
(
3,057.15)
7,500.00
7,441.76
(
58.24)
16,000.00
8,988.91
C
7,011.09)
1,200.00
1,100.00
(
100.00)
14,000.00
14,733.80
733.80
36 498.38
(
36 498.38)
51.698.38
15,833.80
(
35,864.58)
$ 367,437.60 $ 309 158.19 ($ 58)279.41)
$ 26,160.00
$ 24,887.14
($
1,272.86)
4,600.00
4,389.60
(
210.40)
6,500.00
6,391.01
(
108.99)
96,600.00
963432.29
(
167.71)
500.00
248.30
(
251.70)
5,475.00
5,957.53
482.53
61825.00
6,555.76
(
269.24)
314.74
(
314.74)
146,974.74 144,861.63 ( 2,113.11)
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison (Cash Basis)
For the Year Ended December 31, 1975
Waterworks Fund (Continued)
Sanitation - Garbage Disposal
Salary and administration
Landfill disposal
Personnel benefits
Equipment maintenance and other
Total Sanitation
Total Waterworks Fund
Salaries and administration
Treatment
Bond retirement fund
Bond and interest fund
Personnel benefits
Equipment and maintenance
Utilities
Customer accounts
Total Sewer Fund
Sewa e Construction Fund
14
Over or
1975 1975 (Under)
Budget Expenditures Bud et
$ 27,802.55 $ 15,581.58 ($ 12,220.97)
2,400.00
2,400.00
3,470.00
3,470.00
B4O00.00
3,287.03
(
4,712.97)
41,672.55
24,738.61
(
16,933 74)
$ 188 647.29
$ 169 600.24
($
19,047.05)
$ 43,857.24
$ 22,689.22
($
21,168.02)
15,000.00
10,050.00
(
4,950.00)
33,660.00
22,440.00
(
11,220.00)
90,000.00
85,025.00
(
4,975.00)
3,835.00
3,835.00
9,370.00
1,057.14
(
8,312.86)
1.000.00
817.56
(
182.44)
268.80
268.80
196 722.24 $ 146 182.72 ($ 50 539.52)
$ 185 000.00 $ 158 306.74 {$ 26 693.26)
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Year Ended December 31, 1975
General Fund
General Government
Legislative
Salaries $ 4,800.00
Administration 210.84
Dues 666.20
Civil defense 100.00
Med-Alert ambulance 1,980.00
Southeastern Idaho Community Action Agency 500.00
Southeastern Idaho Health District 2,255.00
South East Idaho Council of Governments 543.31 $ 11,055.35
Executive
Mayor salary 2,400.00
Administration 327.56 2,727.56
Financial and Administration
Salary 5,267.50
Supplies 2,099.49 7,366.99
Elections 289.63
Legal and Publications 8,180.11
Other General Government
Personnel benefits
18,064.95
Insurance
18,138.81
Utilities
2,311.30
Building and -repairs
6,322.47
Construction
2,489.52
r
47,327.05
Law Enforcement and Protection
Salaries
61,942.06
Records and supplies
6,362.11
Care and custody of prisoners
1,067.00
Communications
2,738.29
Repair and maintenance
8,285.78
Equipment
11421.00
81,816.24
Fire Control and Prevention
Salaries
10,338.00
Alarm and communication
1,169.90
Equipment
141081.6.7
Building construction
16,263.93
Equipment and building maintenance
51033.48
Auxiliary service
3,005.36
49,892.34
Building Inspection 4,164.70
15
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Year Ended December 31, 1975
General Fund (Continued)
General Government - continued
Physical Environment and Transportation
Highways, Streets, and Roads
Salaries $ 17,889.14
Construction 7,683.67
Maintenance 17,032.16
Snow and ice removal 28 2. 00
Lighting 9,234.25
Equipment and equipment repairs 11,952.53
Engineering
Parks
Salary
2,830.62
Construction
1,920.63
Maintenance
4,237.66
Other Government Purposes
Audit
Contingent
1,358.80
Principal (4545 Yellowstone Ave.)
12,500.00
Interest
875.00
Total General Fund
Waterworks Fund
Administration
Salaries
$ 23,007.52
Office supplies
1,879.62
Supply - pumps maintenance
Pumping - power and utilities
Water Line Transmission and Distribution
Improvements 53,429.07
Repairs 2,049.38
Connections 40,953.84
Customer Account Refunds
16
$ 64,073.75
7,441.76
8,988.91
1,100.00
14,733.80
$ 309,158.19
$ 24,887.14
4,389.60
6,391.01
96,432.29
248.30
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Year Ended December 31, 1975
Waterworks Fund (Continued)
Personnel Benefits
Equipment, Equipment Repairs
Sanitation
Salaries
Supplies
Personnel benefits
Equipment expense
Landfill
Total Waterworks Fund
Sewer Fund
Salaries
Administration
Treatment
Personnel benefits
Utilities
Equipment, repair and maintenance
Customer account refunds
Reserve fund
Bond principal and interest
Total Sewer Fund
Sewer Construction Fund
$ 14,696.00
885.58
3,470.00
3,287.03
2,400.00
$ 20,468.31
2,220.91
10,050.00
3,835.00
817.56
1,057.14
268.80
22,440.00
85 025.00
Construction $ 111,692.50
Engineering 34,576.51
Reimbursements and claims 12 037.73
Total Sewer Construction Fund
17
$ 5,957.53
6,555.76
24,738.61
$ 169 600.24
$ 146,182.72
$ 158,306.74
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CITY OF CHUBBUCK, Bannock County, Idaho
Supplemental Information for Bond Ordinance
As of December 31, 1975
(1) Schedule of sewer rates charged
In City
Per Month
Single family residence
$ 9.80
Duplex residential unit -
per unit
8.00
Apartment building - per
apartment
8.00
Motels - per unit
2.00
Trailers in trailer parks
8.00
Trailers on individual lots
9.80
Motels with cooking units
- per unit
8.00
Hotels and rooming houses
- per unit
2.00
Churches
9.80
Commercial businesses and
schools
9.80
plus 12 cents per thousand
gallons in excess
of ten thousand gallons
of water per month
Out of City
Same as above except that each charge shall
be fifty percent greater than equivalent
charge for in the city
(2) Net Revenues of the System to Be 140'/ of Combined Average Annual Principal
and Interest Requirements
Gross revenues $ 148,243.66
Less operating expenses 38,717.72
Net revenues $ 109,525.94
Average principal and interest $ 67,375.68
1407. thereof $ 94,325.95
(3) Reserve fund to have $1,402.50 deposited per month until a maximum
of $67,320.00 is reached.
Required - 16 months @ $1,402.50 $ 22,440.00
Assets at December 31, 1975 22,408.93
Amount under requirement $ 31.07
19
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