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Home My WebLink About1976For The Year Ended December 31, 1976 KEN V. CARTER & CO. Certified Public Accountants Pocatello; Idaho CONTENTS FINANCIAL STA'T'EMENTS Accountant's Report 1 Balance Sheet 2 Statement of Changes in Fund Balances 3 Statement of Revenues and Expenditures 4 Notes to Financial Statements 5 OTHER FINANCIAL INFORMATION Accountant's Report on Other Financial Information 6 Cash. on Hand and on Deposit with Banks 7 Operation in Taxes Receivable 8 Schedule of General Fixed Assets 9 Operation in Sewer Revenue Bond Interest Payable 10 Operation in Sewer Revenue Bond Principal 10 Sewer Revenue Bond Principal -and Interest Payable by Year 11 Water Revenue Bond Principal and Interest Payable by Year 12 Budget and Revenues Comparison 13 Budget and Expenditures Comparison 14 Detail of Expenditures by Fund 16 Insurance and Bond Coverage 19 Supplemental Information for Sewer Revenue Bond Ordinance 20 Supplemental Information for Water Revenue Bond Ordinance 21 Members of of Idaho Society of Mem6en Certified Public Accountants K E N V. CARTER & CO. Aeric." Instlfute of Certified Pu61ic Accountants CERTIFIED PUBLIC ACCOUNTANTS PHONE 233-2403 Mayor and City Council City of Chubbuck Chubbuck, Idaho 442 South Arthur Pocatello, Idaho 83201 November 22, 1977 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, 1976 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, 1976 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, 1976 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 $83,787.50 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 Waterworks Fund Fund $ $ 150.00 $ 11,107.66 31,259.21 114,053.41 53,489.16 27,033.97 13,433.65 7,872.00 80,000.00 60,000.00 439,962.50 Sewer Fund �r 74, 057.51 �R ■F 28,710.79 R■i 20,358.48 2,423,200.00 $ 293 556.20 $ 544,805.36 $2,546,326.78 $ 26,499.17 $ 29,596.99 $ 4,746.08 10,545.00 439,962.50 2,423,200.00 64,700.87 118,380.70 267 057.03 $ 293,556.20 $ 544_7_805.36 $2,546.326.78 See notes to financial statements I I I I Sewer Construction $ 23,588.09 Sewer Sewer Bond Bond and Interest Reserve Retirement Water Fund Fund Construction 5,320,51 19,993.93 39,384.12 35,500.00 Water Bond Reserve Fund Water Bond and Interest General Retirement Fixed Fund Assets 66.81 2,210.71 2,856,176.5 $ 23,588.09 $ 40,820.51 $ '19,993.93 $ 39,384.12 $ 66.81 $ 2,210.71 $2,856,176.5 20,358.48 3,229.61 40,820.51 19,993.93 39,384.12 M 2,856,176.5 66.81 2,210.71 $ 23,588.09 $ 40,820.51 $ 19,993.93 $ 39,384.12 $ 66.81 $ 2,210.71 $2,856,176 4 CITY OF CHUBBUCK, Bannock County, Idaho Statement of Changes in Fund Balances For The Year Ended December 31, 1976 Additions: Excess of revenues over expenditures Equipment. Water system construction Total Deductions: Depreciation allowance Excess of expenditures over revenues Net additions (deductions) Balance at December 31, 1975 Balance at December 31, 1976 General Fund $ 30,543.34 $ 30,543.34 Waterworks Fund Sewer Fund $ 40,841.34 40,841.34 40,443.97 30,543.34( 40,443.97) 40,841.34 236,513.69 105,144.84 77,;59.36 $ 267 057.03 $ 64 700.87 $ 118 380.70 See notes to financial statements Sewer Sewer Bond Bond and Interest Sewer Reserve Retirement Water Construction Fund Fund Construction $ 18,411.58 $ $ 39,384.12 $ 18,411.58 39,384.2 1,650.00 1,650.00) 18,411.58 39,384.12 4,879.61 22,408.93 19,993.93 $ 3,229.61 $-_40,820,51 $ 19,993.93 $ 39,384.12 91 Water Water Bond Bond and Interest General Reserve Retirement Fixed Fund Fund Assets 66.81 $ 2,210.71 $ 25,873.5 210,582.6 66.81 21210.71 236,456.2 70,870.0 x. 66.81 2,210.7.1 $ 165,586.2' 2,690,590.` 66.81 $ 2,210.71 $2,856,176.`_ CITY OF CHUBBUCK, Bannock County, Idaho Statement of Revenues and Expenditures For The Year Ended December 31, 1976 Revenues Accrued taxes (adjusted) Penalty and interest on delinquent taxes Liquor apportionment Road and bridge apportionment Sales tax (inventory phase out) Highway users revenue Licenses, franchise and fees Fines Rent State grants Interest on investments Fire protection Sales reimbursements, etc. Water Sanitation Sewer Hookups Bond sale proceeds Federal revenue sharing Transfers Total Expenditures Operations Construction Bond principal and interest Difference in unexpired insurance Accounts payable December 31, 1976 Accounts payable December 31, 11975 121 County colleption fee Transfers Total Excess of revenues over expenditures or (expenditures over revenues) General Waterworks Fund Fund 168,368.51 $ 707.08 20,450.62 8,045.94 12,933.25 53,400.93 45,551.16 22,804.17 1,527.50 7,206.00 5,365.98 3,072.36 6,189.00 24,535.02 3,493.70 92,041.53 40,550.00 50,588.22 42,611.00 419,696.16 189,745.81 384,708.36 207,634.90 ( 2,212.00) 26,499.17 29,596.99 ( 21,926.84)( 7,142.11) 2,084.13 . 100.00 389 152.82 230 189.78 $ 30 543.34 ($ 40,443.97) See notes to financial statements L Sewer Sewer Fund Construction 167,300.89 7$51.00 174,651.89 42,534.47 1,650.00 4,746.08 86,530.00 133,810.55 1 650.00 $ 40,841.34 ($ 1,650.00) Sewer Sewer Bond Water Water Bond Bond and Interest Bond and Interes Reserve Retirement Water Reserve Retirement Fund Fund Construction Fund Fund 1,581.58 250,000.00 16,830.00 69,700.00 18,411.58 69,700.00 250,000.00 33.19 210,582.69 69,700.00 69,700.00 2107615.88 18,411.58 $ .00 $ 39,384.12 4 2,2,43.9 100.00 100.00 2,243.9 33.19 33.2 33.19 33.E 66.81 $ 2,210.; 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, 1976, the County had collected but not remitted to the City $114,053.41. This amount was received in January, 1977. NOTE C - Accounts Receivable Amounts due from state and county includes the following: State of Idaho - 4th quarter highway users revenue $15,678.35 4th quarter liquor apportionment 2,780.96 Bannock County - 4th quarter liquor apportionment 2,411.28 4th quarter road and bridge 5,364.48 4th quarter inventory phase out 798.90 Total $27,033.97 These amounts were received in January and February 1977. `1, Members of Idaho 5k Ac u KEN V. CARTER & CO. Certified Public Accounlents CERTIFIED PUBLIC ACCOUNTANTS 442 South Arthur PHONE 233-2903 Pocatello, Idaho 83201 November 22, 1977 ACCOUNTANTS' REPORT ON OTHER FINANCIAL INFORMATION Mayor and City Council 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, 1976, 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 Member. of American Institute of- eerlified Public Accountant. P. O. BOX 242 CITY OF CHUBBUCK, Bannock County, Idaho Cash on Hand and on Deposit with Banks For The Year Ended December 31, 1976 1976 Cash Receipts From Tax collections, penalties, and interest (net) Road and bridge apportionment Liquor apportionment Sales tax (inventory please out) Fines Bannock County remittances State liquor apportionment Federal revenue sharing Franchise City licenses and fees Building permits Dog licenses State grants Court fines Highway users revenue Sales reimbursements, etc. Fire protection Interest on investments Rent Water receipts Water hookups Water deposits Sanitation Sewer.receipts Sewer hookups Advanced from Federal and State Principal of investments Transfers from other funds Bonk loans Bond proceeds Total Receipts 1976 Cash Disbursements Operations Construction Bond principal and interest Purchase of investments Transfer to other funds Bank loan repaid Total Disbursements Net increase (decrease) Cash balance - December 31, 1975 Cash balance - December 31, 1976 General Waterworks Fund Fund __ $ 134,858.61 8,267.48 9,101.92 15,604.15 11,663.57 179,495.73 11,263.34 42,611.00 7,871.20 3,033.50 33,053.96 1,592.50 7,206.00 11,140.60 52,191.00 24,535.02 6',189.00 5,365.98 1,527.50 40,000.00 427,076.33 384,708.36 80,000.00 34.47 3,493.70 3,072.36 90,229.89 50,588.22 3,480.00 40,550.00 34.47 191,448.64 207,634.90 100.00 464,742.83 2072734.90 C 37,666.50) ( 16,286.26) 481774.16 47,695.47 $ 11,107.66 $ 31,409.21 Sewer Fund 161,867.94 7,351.00 169,218.94 42,534.47 86,530.00 129,064.47 40,154.47 33,903.04 $ 74,057.51 F. Sewer Construction 1,650.00 Sewer Bond Sewer Bond and Interest Reserve Retirement Water Fund Fund Construction 1,581.58 16,830.00 69,700.00 18,411.58 15,500.00 87,200.00 25o,0oo.00 69,700.00 337,200.00 69,700.00 33.19 210,582.69 Water Bond Water Bond and Interest Reserve Retirement Fund Fund 2,243.93 100.00 100.00 2,243.93 33.19 33.22 87,200.00 1,650.00 15,500.00 69,700.00 297 815.88 33.19 33.22 { 1,650.00} 2,911.58 39,384.12 66.81 2,210.71 25.238.09 2,408.93 19.993.93 .00 .00 .00 $ 231588.09 $ 5,320.51 $ 19,993.93 $ 391384.12 $ 66.81 $ 2,210.71 7 CITY OF CHUBBUCK, Bannock County, Idaho Operation in Taxes Receivable For The Year Ended December 31, 1976 Balance receivable December 31, 1975 $ 40,400.13 Tax charge 168,703.76 Total Receivable 209,103.89 Taxes remitted 41,226.07 Taxes collected not remitted 114,053.41 Tax cancellation and adjustment 335.25 Balance receivable December 31, 1976 $ 53,489.16 9 Balance Cancelled Balance December 31, Tax Tax or December 31, Year 1975 Charge Collections Adjusted 1976 1976 $ $ 168,703.76 $ 120,078.75 $ 123.67 $ 48,501.34 1975 36,225.81 32,999.53 211.58 3,014.70 1974 2,728.49 844.47 1,884.02 1973 1,445.83 1,356.73 89.10 $ 40,400.13 $ 168,703.76 $ 155,279.48 $ 335.25 $ 53,489.16 Taxes Receivable by Fund General Fund Balance receivable December 31, 1975 $ 40,400.13 Tax charge 168,703.76 Total Receivable 209,103.89 Taxes remitted 41,226.07 Taxes collected not remitted 114,053.41 Tax cancellation and adjustment 335.25 Balance receivable December 31, 1976 $ 53,489.16 9 a CITY OF CHUBBUCK, Bannock County, Idaho Schedule of General Fixed Assets For The Year Ended December 31, 1976 1 u Additions 25,873.54 210,582.69 236,456.23 Deductions Balance or December Depreciation 31,1975 Buildings and land $ 93,352.56 Street improvements 11,264.13 Parks 30,000.00 Equipment 128,882.80 Furniture and fixtures 3,573.93 Well No. 2 31,142.47 Well No. 3 13,281.80 Waterworks 179,430.96 Sewer construction 2,199,661.70 Total $ 2,690,590.35 1 u Additions 25,873.54 210,582.69 236,456.23 Deductions Balance or December Depreciation 31 1976 $ $ 93,352.56 11,264.13 30,000.00 154,756.34 3,573.93 31,142.47 13,281.80 13,000.00 377,013.65 57,870.00 2,141 2791.70 $ 70,870.00 $ 2,856,176.58 Note: Sewer system costs will be depreciated over a 40 year life. Water system costs will be depreciated over a 30 year life. 9 CITY OF CHUBBUCK, Bannock County, Idaho Operation in Sewer Revenue Bond Interest Payable For The Year Ended December 31, 1976 Sewer Revenue Bond, Series October 1, 1972 Interest due April 1 Interest due October 1 Totals Interest Payable January 1, 1976 Operation in Sewer Revenue Bond Principal For The Year Ended December 31, 1976 Interest Due $ 29,850.00 29,850.00 $ 59,700.00 Interest Paid $ 29,850.00 29,850.00 $ 59,700.00 Bonds January 1, Bonds Bonds 1976 Matured Redeemed Interest Payable December 31, 1976 Bonds Payable December 31, 1976 Sewer Revenue Bond, Series October 1, 1972 $ 995,000.00 $ 10,000.00 $ 10,000.00 $ 985,000.00 10 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 11 Principal Interest Due Due Total Year April 1 October 1 October 1 Due 1977 $ 29,550.00 $ 29,550.00 $ 10,000.00 $ 69,100.00 1978 29,250.00 29,250.00 10,000.00 68,500.00 1979 28,950.00 28,950.00 10,000.00 67,900.00 1980 28,650.00 28,650.00 10,000.00 67,300.00 1981 28,350.00 28,350.00 10,000.00 660700.00 1982 28,050.00 28,050.00 10,000.00 66,100.00 1983 27,750.00 27,750.00 101000.00 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$00.00 1997 20,400.00 20,400.00 25,000.00 65,800.00 1998 197650.00 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$00.00 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 601000.00 67,500.00 2012 1,950.00 1,950.00 65,000.00 68,900.00 Totals $ 719,100.00 $ 719,100.00 $.985,000.00 $ 2 423 200.00 11 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 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Bond Interest Due Numbers March 1 September 1 $ 7,343.75 $ 7,343.75 1 7,343.75 7,343.75 2 7,200.00 7,200.00 3-4 7,056.25 7,056.25 5-6 6,768.75 6,768.75 7-8 6,481.25 6,481.25 9-10 6,193.75 6,193.75 11-12 5,906.25 5,906.25 13-14 5,618.75 5,618.75 15-16 5,331.25 5,331.25 17-19 5,043.75 5,043.75 20-22 4,612.50 4,612.50 23-25 4,181.25 4,181.25 26-28 3,750.00 3,750.00 29-31 3,300.00 3,300.00 32-34 2,850.00 2,850.00 35-38 2,400.00 2,400.00 39-42 1,800.00 1,800.00 43-46 1,200.00 1,200.00 47-50 600.00 600.00 Totals Principal Due September 1 5,000.00 5,000.00 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 15,000.00 20,000.00 20,000.00 20,000.00 20,000.00 $ 94,981.25 $ 94_1981.25 $ 250,000.00 12 Total Due $ 14,687.50 19,687.50 19,400.00 24,112.50 23,537.50 22,962.50 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 $ 439,962.50 i' CITY OF CHUBBUCK, Bannock County, Idaho Budget and Revenues Comparison (Cash Basis) For The Year Ended December 31, 1976 General Fund Tax levies (net) State liquor allotments County liquor allotments Highway users revenue Sales tax (inventory phase out) Fines and forfeitures Licenses and permits Road and bridge Rent Franchise Planning and zoning Fire protection Interest on investments Other Cable TV Federal revenue sharing State grant - law enforcement Total General Fund Waterworks Fund Water sales Water deposits Water hookups Sanitation Interest on investments Sales, other Total Waterworks Fund C o�.ror P—A Sewer charges Sewer hookups Sewer deposits and other Budget $ 133,500.00 13,000.00 9,000.00 50,000.00 13,000.00 15,000.00 19,662.50 4,000.00 1,470.00 5,500.00 250.00 15,000.00 5,000.00 55,000.00 400.00 44,280.00 3,700.00 $ 387,762.50 $ 85,000.00 3,000.00 120,000.00 36,000.00 1,000.00 20, 000.00 Revenues $ 134,858.61 11,263.34 9,101.92 52,191.00 15,604.15 22,804.17 37,679.96 8,267.48 1,527.50 7,471.20 235.00 6,189.00 5,365.98 24,300.02 400.00 42,611.00 7,206.00 Over or (Under) BudZet $ 1,358.61 ( 1,736.66) 101.92 2,191.00 2,604.15 7,804.17 18,017.46 4,267.48 57.50 1,971.20 C 15.00) C 8,811.00) 365.98 ( 30,699.98) 00 ( 1,669.00) 3,506.00 387,076.33 ($ 686.17) $ 90,229.89 3,480.00 50, 588.22 40,550.00 3,072.36 3,528.17 $ 5,229.89 480.00 ( 69,411.78) 4,550.00 2,072.36 ( 16 471.83) $ 265 000.00 $ 191,448.64 ($ 73,551.36) $ 150,000.00 6,000.00 200.00 $ 161,867.94 7,351.00 $ 11,867.94 1,351.00 ( 200.00) Total Sewer Fund $ 156,200.00 $ 1697218.94 $ 13,018.94 13 1' CITY OF CHUBBUCK, Bannock County, Idaho Budget and Expenditures Comparison (Cash Basis) For The Year Ended December 31, 1976 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 Health and Welfare Other Government Purposes Audit Property and building Bicentennial Other Total Other Government Purposes Total General Fund Waterworks Fund 76,960.00 75,295.02 ( Over or 1976 1976 (Under) Budget Expenditures Budget 7,755.00 6,641.31 ( $ 6,250.00 $ 5,636.20 ($ 613.80) 2,900.00 2,525.75 ( 374.25) 10,000.00 9,947.34 ( 52.66) 1,412.49) 21.03 21.03 16,500.00 20,421.19 3,921.19 67,100.00 69,238.06 2,138.06 102,750.00 _ 107,789.57 5,039.57 101,850.00 105,260.45 3,410.45 50,561. 85 35)657.13 ( 142904.72) 152,411.85 140,917.58 ( 11,494.27) 14,000.00 14,159.23 159.23 76,960.00 75,295.02 ( 1,664.98) 18,000.00 13,443.70 C 4,556.30) 24,000.00 21,091.90 ( 2,908.10) 7,755.00 6,641.31 ( 1,113.69) 1,200.00 1,200.00 .00 35,000.00 ( 35,000.00) 2,500.00 1,087.51 ( 1,412.49) 27,082.38 3,117.01 (_ 23,965.37) 65,782.38 5,404.52 ( 60,377.86) $ 461,659.23 $ 384,742.83 ($ 76,916.40) Administration $ 30,000.00 $ 30;287.77 $ 287.77 Supplies - pump maintenance 26,500.00 1,569.11 ( 24,930.89) Pumping - power and utilities 8,500.00 7,132.26 { 1,367.74) Water lines transmission and distribution 190,000.00 99,456.71 ( 90,543.29) Customers account 500.00 341.60 ( 158.40) Personnel benefits 7,298.00 7,298.00 .00 Equipment, equipment payments, and repairs 14,860.00 15,286.08 426.08 Contingent 34,552.89 100.00 { 34,452.89) Sub -total Waterworks 312,210.89 161,471.53 ( 150,739.36) 14 CITY OF CHUBBUCK, Bannock County, Idaho Budget and Expenditures Comparison (Cash Basis) For The Year Ended December 31, 1976 Waterworks Fund (Continued) Sanitation - Garbage Disposal Salary and administration Landfill disposal Personnel benefits Equipment maintenance and repairs Contingent and other Total Sanitation Total Waterworks Fund Sewer Fund Salaries and administration Treatment Bond reserve fund Bond and interest fund Personnel benefits Equipment and maintenance Utilities Other government administration Total Sewer Fund 1976 1976 Budget Expenditures $ 17,700.00 2,400.00 4,835.00 22,400.00 9,110.20 56,445.20 $ 18,341.73 2,400.00 4,835.00 19,610.81 1.075.83 46,263.37 368,656.09 $ 207,734.90 $ 25,500.00 15,000.00 16,830.00 69,700.00 5,210.50 2,000.00 1,500.00 48,638.17 $ 20,839.27 14, 042.87 16,830.00 69,700.00 5,210.50 1,297.03 1,1.44.80 $ 1842378.67 $..129,064.47 Over or (Under) Budget $ 641.73 .00 .00 ( 2,789.19) ( _ 8,034.37) (_ 10,181.83) ($ 160,921.19) ($ 4,660.73) ( 957.13) .00 .00 .00 ( 702.97) ( 355.20) ( 48,638.17) (� 55,314.20) Water Construction Fund Storage tank and transmission $ 250,000.00 $ 210,615.88 ($ _39,384.12) 15 CITY OF CHUBBUCK, Bannock County, Idaho Detail of Expenditures For The Year Ended December 31, 1976 General Fund General Government Legislative Salaries Administration Dues Civil defense Med-Alert ambulance Southeastern Idaho Community Action Agency Southeastern Idaho Health District South East Idaho Council of Governments Executive Mayor salary Administration Financial and Administrative Salary Supplies Elections 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 Equipment Fire Control and Prevention Salaries Alarm and communication Equipment Auxiliary service Equipment and building maintenance Building Inspection 16 $ 4,800.00 120.60 715.60 100.00 3,355.00 1,000.00 1,643.00 543.31 $ 12,277.51 2,400.00 125.75 2,525.75 5,858.10 41089.24 9,947.34 21.03 20,421.19 21,059.21 412.70 42,289.59 2,360.72 3,115.84 69,238.06 73,376.15 8,184.04 2,590.00 3,115.75 13,172.97 4,821.54 105,260.45 18, 325.26 1,107.72 10,061.85 3,200.78 2,961.52 35,657.13 14,159.23 CITY OF CHUBBUCK, Bannock County, Idaho Detail of Expenditures For The Year Ended December 31, 1976 General Fund (Continued) General Government - continued Physical Environment and Transportation Highways, Streets, and Roads Salaries Construction Maintenance Snow and ice removal Lighting Equipment and equipment repairs Engineering Parks Salary Construction Maintenance Other Government Purposes Audit Contingent Bicentennial Total General Fund $ 9,351.62 27,168.50 13,242.55 136.05 12,585.48 12.810.82 6,629.37 9,345.98 5,116.55 $ 75,295.02 13,443.70 21,091.90 1,200.00 3,117.01 1,087.51 5,404.52 S 384.742.83 Waterworks Fund Administration Salaries $ 29,173.08 Office supplies 1,114.69 Supply - pumps maintenance Pumping - power and utilities Water Line Transmission and Distribution Improvements 57,343.39 Repairs 1,531.81 Connections 40.581.51 Customer Account Refunds 17 $ 30,287.77 1,569.11 7,132.26 99,456.71 341.60 CITY OF CHUBBUCK, Bannock County, Idaho Detail of Expenditures For The Year Ended December 31, 1976 Waterworks Fund (Continued Personnel Benefits Equipment, Equipment Repairs Reserve fund transfer Sanitation Salaries Supplies Personnel benefits Equipment expense Landfill Total Waterworks Fund $ 18,341.73 1,075.83 4,835.00 19,610.81 2.400.00 Salaries $ 19,714.95 Administration supplies 1,124.32 Treatment 141042.87 Personnel benefits 5,210.50 Utilities 1,144.80 Equipment, repair and maintenance- 1,297.03 Reserve fund transfer 16,830.00 Bond principal and interest transfer 691700.00 Total Sewer Fund Water Construction Fund Construction Engineering Bonds and financial consultants cost Total Water Construction Fund $ 181,128.22 21,332.50 8,121.97 $ 7,298.00 15,286.08 100.00 46,263.37 $ 207,734.90 $ 129,064.47 $ 210,582.69 14, 19 'O O O O O Q O 0 0 O w E O o O o 0 0 O O O + 1-4 r1 aO r— a ao ri cv 0. E ON 00 N N N Ln r- en en OO G F. ll'1 n a � � C) 0 0 0 0 0 0 0 0 0 0 Lr1 0 a o Ln 0 E r N n M n o o n o M- •rd n ON 00 U-1 N r— 00 CV +-) 0 0 N w ON r -i O . as H u c.i C-4 a � G 0 r- n n n m m -r-I n oO 00 n n r— r— G z 4-1 al I r— n 1 n I 1 O O m 11 r -r 1 1 N 1 U-1 00 ;j :3 N m C14 Ln n N 14 e--1 r�l G G •ra A 1 1 1 1 1 I 1 r -I -H CL r— IO N n +-) J --F W O O U U aJ > 4 w n Lr) Lr) r- n n 4-J ! n n! n I I ! n U-1 -I 1 I N 1 Ln 00 r-1 I w cw Ln n N r i r I r r I O1 4.4 1 1 1 1 r I I ! ! - 4-1 r— N n H r --I 1p r-1 00 W ri O O 0 0 0 0 0 O O O O 0 0 0 O O 0 0 0 0 0 O 0 0 O O O O O O 00000 ri Ln0 0 00 00 0 0 hC) o O C3 0 O N Q Ln cr1 r1 C - p p Ln O o 0 CD n ao -- 0 Lr) 0 Ln m 0000 0 0o a 0 0 r-1 rl r -i r-11 r-4 r 4 Lr1 r-1 r1 ur •r -I a) G G u tr O 5, lid .Sd -4 a) •r1 4-1 N u w 4.•1 -r4 4) w wm 1 a do 4-) 41 -4 r-4 U 1 U G m OD w G, 4 p ca ,aG 7, -4 41 a) Q) m m •r -I ru b L+ .o 41 10 w G 4-1 E G 4-J •H u G G a) n -4 r-4 P a) -4 N O S, m .I •r -I m O O r-•4 '0 rn U -r-1 CO -4 +J Q) u .r -I 4-1 a) 144 10 PG W U I., r� G a) w r- 4 Fa U) •r-1 �4 m w O O a) F -i b •r r O En O m .--4 }-I a) O +4 7, ?, 7 rQ . r r G r i G u tw w •r 1 m a) +-1 a� 4-)1 m w w m m a D. 0 u 0 44-0 >, .� 4 •r+ -4 G 71 cn k u O a -d •.a a o m w o U u -1 r A Q. �4 w O O •r-+ (U .C� :� w G G N -r-i m -4 m m a) a) w m p w +J 4-J ro �4 rn (0 N m u 3 CL, -4 r-4 a w w. 10 10 A +-J a 0 G Q) 14 -H .r4 m to E rr •ra O n 0 pa a�� Z w w P, a u, w w z a .c� as m U E b Q) • G 1--f A • O • m U w t] 0Go G G -4 U aa)i ? O -4 • H P. • . P U U CC G O • H G, w . w r b O m W O ca U O co U U ro bo � m b co g E m (L) (1) -r-Ii CC m u G a) :1 O O w G m S4 k4 GL U N r~ • 4 m U -W P4 'rte U 6 G 10 :� FC O 01 H P G : W G •ra H Uj V) 0) G > w G m G G ro +J G G O E CO u H m�4 m m G G m U G co u G b G u� G w �4 �4 O CQ m H r1 m a) w a) .ra m s4 G a) a) u r r K3 m u -t P G - 4 a) s-1 P m a) •r 1 +-1 s-10) co G E G O a) H r4 G m w 4 ,� mm 4-1 }1 ",f O O a) E r i m 41 E C w Q) m O U W U C 7 6 pC V] < H :3: �3: 07 E-1 W � P�l G a m H ad o rn V u ? r-4 O �] N W G U a) -? rn rI O 00 cr1 0 m •r I�c N Lr) 0 Ln r A It N c l S -t —4 E O .t It U') cn Ln Lr) cr1 �.+ O in Ln .i m I'D O, N H Pr z we t` l �4 Ln G R M O, CJ H U rs4 N � 0 N N Op 19 CITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Sewer Revenue Bond Ordinance As of December 31, 1976 (1) Schedule of sewer rates charges 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 Less operating expenses Net revenues Average principal and interest 140% thereof $ 169,218.94 42.534.47 $ 126,684.47 $ 67,313.16 $ 94 238.42 (3) Reserve fund to have $1,402.50 deposited per month until a maximum of $67,320.00 is reached. Required - 28 months @ $1,402.50 $ 39,270.00 Assets at December 31, 1976 _ 40,820.51 Amount (over) requirement ($ 1,550.51) W L lb, CITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Water Revenue Bond Ordinance As of December 31, 1976 (1) Schedule of water users Single family units 1,066 Trailers 505 Duplexes 37 Threeplexes 2 Fourplexes 31 Sixplexes 1 Sixteenplexes 4 Apartments 36 Sleeping rooms 103 Motel 3 Trailer parks 9 Schools 1 Churches 4 Library 1 Commercial 60 Water is billed on the following basis: On first 5,000 gallons - minimum $3.00 On next 95,000 gallons - 35G per gallon On next 50,000 gallons - 25� per gallon Over 150,000 gallons - 20G per gallon (2) Reserve fund to have $1,700 quarterly starting January 1, 1977 Required Assets at December 31, 1976 Excess assets over requirement (3) Bond Interest and Retirement Fund Required - Interest 1/6 of $7,343.75 times 3 months - Principal 1/12 of amount due times 3 months Total Required Assets at December 31, 1976 Net deficiency (4) Net Revenues to be 1251 of Principal, Interest, and Reserve Requirements Amount required for 1976 21 $ .00 Ar, Rl ($ 66.81) $ 3,671.88 nn $ 3,671.88 _ 22210.71 $ 1,461.17 $ .00 I