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Home My WebLink About1977CITY OF CHUBBUCK Bannock County, Idaho AUDIT REPORT For the Nine Month Fiscal Year Ended September 30, 1977 KEN V. CARTER & CO. Certified Public Accouidants Pocatello, Idaho CONTENTS FINANCIAL STATEMENTS 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 b Cash on Hand and on Deposit with Banks 7 Operation in Taxes Receivable 8 Schedule of General Fixed Assets 9 Operation in Water Revenue Bond Interest Payable 10 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 15 Insurance and Bond Coverage 19 Supplemental Information for Sewer Revenue Bond Ordinance 20 Supplemental Information for Water Revenue Bond Ordinance 21 Member. of Memherc of Idaho Society of K E N V . CARTER & C O, American lccle of Certified Public Accountants Certified Publicc Accounla nts CERTIFIED PUBLIC ACCOUNTANTS PHONE 233-2903 Mayor and City Council City of Chubbuck Chubbuck, Idaho 442 Soufh Arthur Pocatello, Idaho 83201 December 28, 1977 P. O. BOX 242 We have examined the balance sheets of the funds and general fixed asset group of accounts of the City of Chubbuck for the nine month fiscal year ended September 30, 1977 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 nine month fiscal year ended September 30, 1977. Our examination was made in accordance with generally accepted auditing standards, and accord- ingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the accompanying balance sheets of the funds and the general fixed asset group of accounts, and the statements of revenues and expenditures and changes in fund balances present fairly the financial position of the City of Chubbuck at September 30, 1977 and the results of its operations for the nine month fiscal year ended September 30, 1977, 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 CITY OF CHUBBUCK, Bannock County, Idaho Balance Sheets of Funds and General Fixed Assets Group of Accounts September 30, 1977 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: Cash in bank (overdrawn) .Accounts payable Water deposits payable Bond interest coupons payable Payable to other funds Bond principal and interest to be paid in future years of which $88,187.50 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 Sewer Fund Fund Fund $ $ 150.00 $ 14,927.91 107,655.06 514.55 7,813.46 23,076.08 20,992.01 31,015.09 20,358.48 14,171.00 60,000.00 80,000.00 425,275.00 2,393,650.0 $ 120,503.00 $ 526,417.01 $ 2,552 678.6 $ $ 13,077.81 $ 199354.57 10,859.98 4,673.43 12,635.00 425,275.00 2,393,650.0 64,569.22 154,355.10 101,148.43 $ 120 503.00 $ 526,417.01 $ 2,552,678.6_ See notes to financial statements Sewer Sewer Bond Bond and Interest Sewer Reserve Retirement Construction Fund Fund 18,183.09 Water Water Bond Bond and Interest General Reserve Retirement Fixed Fund Fund Assets 2,924.24 5,368.93 66.81 51,500.00 5,100.00 4,316.96 2,868,549.36 $ 18,183.09 $ 54 424.24 $ 5,368.93 $ 5,166.81 $ _ 4,316.96 $2,868,549.36 R 20,358.48 $ 875.00 21868,549.36 ( 2,175.39) 54,424.24 5,368.93 5,166.81- 3,441.96 $ 18,183.09 $ 54 424.24 $ 5,368.93 $ 5,166.81.. $ 4,31.6.96 $2,868,549.36 K CITY OF CHUBBUCK, Bannock County, Idaho Statement of Changes in Fund Balances For the Nine Month Fiscal Year Ended September 30, 1977 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, 1976 Balance at September 30, 1977 General Fund Waterworks Sewer Fund Fund $ $ 35,974.48 i 35,974.48 $ 165,908.60 131.65 ( 165,908.60)( 131.65) 267 057.03 64,700.87 $ 101,148.43 $ 64,569.22 See notes to financial statements 35,974.48 118 380.70 154,355.18 i 1 Sewer Sewer Bond Water Water Bond Bond and Interest Bond and Interest General Sewer Reserve Retirement Water Reserve Retirement Fixed Construction Fund Fund Construction Fund Fund Assets $ $ 13,603.73 $ $ $ 5,100.00 $ 1,231.25 $ 38,814,1 45,958.E 13,603.73 5,100.00 1,231.25 84,772.7 72,400.0 5,405.00 14,625.00 39,384.12 ( 5,405.00) 13,603.73 ( 14,625.00)( 39,384.12) 5,100.00 1,231.25 12,372.0 3,229.61 40,820.51 19,993.93_ 39 384.12 66.81 _ 2,210.71 2,856,176.` ($ 2,175.39) $ 54,424.24 $ 5,368.93 $ .00 $ 5,166.81 $_ 3,441.96 $2x8682549. 3 CITY OF CHUBBUCK, Bannock County, Idaho Statement of Revenues and Expenditures For the Nine Month Fiscal Year Ended September 30, 1977 Revenues Accrued taxes (adjusted) Penalty and interest Liquor apportionment Road and bridge apportionment Sales tax (inventory phase out) Highway users revenue Licenses, franchise and fees Fines Rent Interest on investments Fire protection Sales reimbursements, etc. Water Sanitation Sewer Hookups Federal revenue sharing Transfers Total Expenditures Operations Construction Bond principal and interest lz% County collection fee Transfers Total Excess of revenues over expenditures or (expenditures over revenues) General Waterworks Fund Fund ($ 191.62) $ --9-1-7-. 93 . -r 15, 074.85 -� 2,843.60 —� 2,539.78 42,657.04 35,868.50 10,836.00 v" 635.00 v 3,780.95 10, 000.00 27,984.92 28,745.00 181,691.95 345,048.16 2,552.39 2,633.61 21,792.25 89,492.41 36,254.67 16,211.67 166,384.61 139,923.00 26,593.26 347,600.55 166,516.26 ($ 165,908.60)($ 131.65) See notes to financial statements Sewer Fund 148,765.08 1,926.30 150,691.38 47,619.40 Sewer Construction 155.00 5,250.00 Sewer Sewer Bond Water Water Bond Bond and Interest Bond and Interest Reserve Retirement Water Reserve Retirement Fund Fund Construction Fund Fund $ $ $ $ $ 981.23 12,622.50 541475.00 5)574.51 5,100.00 15,918. _ 13,603.73 54,475.00 5,574.51 5,100.00 151918./ 44,958.63 69,100.00 14,687. 67 097.50. 114 716.90 5,405.00 69 100.00 _ 44,958.63 _ 14,687. 35 974.48 $ 13,603.73 $ 5 100.00 $ 1,231. ffi 5_!+05.00) ($ 14,625.00)($ 39,384.12) 4 r� �. e- �. 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 September 30, 1977, the County had collected but not remitted to the City $514.55. This amount was received in October, 1977. NOTE C - Accounts Receivable Amounts due from state and county includes the following: State of Idaho - 3rd quarter highway users revenue $1.7,057.99 3rd quarter liquor apportionment 29786.77 Bannock County - 3rd quarter liquor apportionment 2,129.20 3rd quarter road and bridge 167.50 3rd quarter inventory phase out 934.62 Total $23,076.08 These amounts were received in October and November 1977. 5 Members of Sdehoscof KEN V. CARTER & CO. Cert if icd Publilic AlAccountants CERTIFIED PUBLIC ACCOUNTANTS 442 South Arthur PHONE 233-2903 Pocatello, Idaho 83201 December 28, 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 nine month fiscal year ended September 30, 1977, we have reviewed the other financial infor- mation presented in the following pages which has been taken primarily from accounting 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 exam- ination was primarily 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 Membersof Americen Instil ute of Certified Public Accountants P. O. BOX 242 CITY OF CHUBBUCK, Bannock County, Idaho Cash on Hand and on Deposit with Banks For the Dine Month Fiscal Year Ended September 30, 1977 1977 Cash Receipts From Tax collections, penalties, and interest (net) Road and bridge apportionment Liquor apportionment Sales tax (inventory phase out) Fines Bannock County remittances State liquor apportionment Federal revenue sharing Franchise City licenses and fees Building permits Dog licenses Highway users revenue Sales reimbursements, etc. Fire protection Interest on investments Rent Water receipts Deposits Sanitation Sewer receipts Hookups Principal of investments Transfers from other funds Total Receipts 1977 Cash Disbursements Operations Construction Bond principal and interest Purchase of investments Transfer to other funds Total Disbursements Net increase (decrease) Cash balance - December 31, 1976 Cash balance - September 30, 1977 General Fund $ 157,388.48 8,040.58 6,894.77 2,404.06 10.836.00 185,563.89 8,456.35 28,745.00 8,392.00 1,049.50 23,005.50 3,421.50 41,277.40 27,984.92 10,000.00 3,780.95 635.00 Waterworks Sewer Fund Fund 21,792.25 2,633.61 81,034.05 2,990.00 36,254.67 16,211.67 98.65 146,362.13 1,926.30 100,000.00 442,312.01 160,916.25 148,387.08 358,491.76 158,660.01 47,692.03 80,000.00 20,000.00 26,593.26 67,097.50 438,491.76 205,253.27 114,789.53 3,820.25 ( 44,337.02) 33,597.55 11,107.66 _ 31,409.21 74 057.51 $ 14,927.91 ( 12 927.81) $ 107,655.06 ci Sewer Sewer Bond Construction Reserve Fund Fund F 981.23 Sewer Bond and Interest Retirement Fund Water Construction Fund Water Bond Reserve Fund Water Bond and Interest Retirement Fund 7 12,622.50 54 475.00 5,574.51 5,100.00 15,918.75 13,603.73 54,475.00 5,574.51 5,100.00 159918.75 155.00 5,250.00 44,958.63 69,100.00 13,812,50 16,000.00 5,100.00 16,000.00 69,100.00 44 958.63 5,100.00 _ 13,812._50 5,405.00 ( 5,405.00) ( 2,396.27) ( 14,625.00) ( 39,384.12) .00 2,106.25 23,588.09 5,320.51 19,993.93 39,384.12 66.81 2,210.71 _ $ 18,183.09 $ 2,924.24 $ 5,368.93 $ .00 $ 66.81 $ 4,316.96 7 m p 47 4J a a� co cu H Q7 b t✓ G i4 7 QY r6 O --1 a) U p � 44 > U •rl CC O Q7 U U En tU U) C- C) +J x x � V CC O a H �E! 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Water system costs will be depreciated over a 30 year life. 9 Balance September 30; 1977 $ 93,352.56 11,264.13 30,000.00 193,051.49 4,092.93 31,142.47 13,281.80 408,442.28 2,083,921.70 $ 2,8682549.36 Bal ance December 31, 1976 Buildings and land $ 93,352.56 Street improvements 11,264.13 Parks 30,000.00 Equipment 154,756.34 Furniture and fixtures 3,573.93 Well No. 2 31,142.47 Well No. 3 13,281.80 Waterworks 377,013.65 Sewer construction 2,141,791.70 Total $ 2,856,176.58 Additions 38,295.15 519.00 45,958.63 Deductions or Depreciation 14,530.00 57.870.00 $ 84, 772.78 $ 72, 400.00 Note: Sewer system costs will be depreciated over a 40 year life. Water system costs will be depreciated over a 30 year life. 9 Balance September 30; 1977 $ 93,352.56 11,264.13 30,000.00 193,051.49 4,092.93 31,142.47 13,281.80 408,442.28 2,083,921.70 $ 2,8682549.36 CITY OF CHUBBUCK, Bannock County, Idaho Operation in Water Revenue Bond Interest Payable For the Nine Month Fiscal Year Ended September 30, 1977 Water Revenue Bond, Series September 1, 1976 Coupon No. 1 due March 1, 1977 Coupon No. 2 due September 1, 1977 Totals Interest Due $ 7,343.75 7,343.75 $ 14,687.50 Operation in Sewer Revenue Bond Interest Payable For the Nine Month Fiscal Year Ended September 30, 1977 Sewer Revenue Bond, Series October 1. 1972 Interest due April 1 Interest due October 1 Totals Interest Due $ 29,550.00 29, 550.00 $ 59,100.00 Operation in Sewer Revenue Bond Principal For the Nine Month Fiscal Year Ended September 30, 1977 Sewer Revenue Bond, Series October 1, 1972 Interest Paid $ 7,056.25 6)756.25 $ 13,812.50 Interest Paid $ 29,550.00 29,550.00 $ 59,100.00 Bonds Payable December 31, Bonds Bonds 1976 Matured Redeemed $ 985,000.00 $ 10,000.00 $ 10,000.00 10 Interest Payable September 30; 1977 $ 287.50 587.50 $ 875.00 Interest Payable September 30, 1977 $ .00 .00 $ .00 Bonds Payable September 30, 1977 $ 975,000.00 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 Due Interest Due Total Year October 1 October 1 April 1 Due 1977 $ 10,000.00 $ 29,550.00 $ $ 39,550.00 1978 10,000.00 29,250.00 29,250.00 68,500.00 1979 10,000.00 28,950.00 28,950.00 67,900.00 1980 10,000.00 28,650.00 28,650.00 67,300.00 1981 10,000.00 28,350.00 28,350.00 66,700.00 1982 10,000.00 28,050.00 28,050.00 66,100.00 1983 10,000.00 27,750.00 27,750.00 65,500.00 1984 10,000.00 27,450.00 27,450.00 643900.00 1985 15,000.00 27,150.00 27,150.00 69,300.00 1986 15,000.00 26,700.00 26,700.00 68,400.00 1987 15,000.00 26,250.00 26,250.00 67,500.00 1988 15,000.00 25,800.00 25,800.00 66,600.00 1989 15,000.00 25,350.00 25,350.00 65,700.00 1990 20,000.00 24,900.00 24,900.00 69,800.00 1991 20,000.00 24,300.00 24,300.00 68,600.00 1992 20,000.00 23,700.00 23,700.00 67,400.00 1993 20,000.00 23,100.00 23,100.00 66,200.00 1994 20,000.00 22,500.00 22,500.00 65,000.00 1995 25,000.00 21,900.00 21,900.00 68,800.00 1996 25,000.00 21,150.00 21,150.00 67,300.00 1997 25,000.00 20,400.00 20,400.00 65,800.00 1998 30,000.00 19,650.00 19,650.00 69,300.00 1999 30,000.00 18,750.00 18,750:00 67,500.00 2000 30,000.00 17,850.00 17,850.00 65,700.00 2001 35,000.00 16,950.00 16,950.00 68,900.00 2002 35,000.00 15,900.00 15,900.00 66,800.00 2003 40,000.00 14,850.00 145850.00 69,700.00 2004 40,000.00 133650.00 13,650.00 67,300.00 2005 40,000.00 12,450.00 12,450.00 64,900.00 2006 45,000.00 11,250.00 11,250.00 67,500.00 2007 45,000.00 9,900.00 9,900.00 64,800.00 2008 50,000.00 8,550.00 8,550.00 67,100.00 2009 55,000.00 7,050.00 7,050.00 69,100.00 2010 55,000.00 5,400.00 5,400.00 65,800.00 2011 60,000.00 3,750.00 3,750.00 67,500.00 2012 65 000.00 1,950.00 1,950.00 68_1900.00 Totals $ 985,000.00 $ 719,100.00 $ 689,550.00 $ 2,393,650.00 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 Totals Bond Year Numbers 1978 1 1979 2 1980 3-4 1981 5-6 1982 7-8 1983 9-10 1984 11--12 1985 13-14 1986 15-16 1987 17-19 1988 20-22 1989 23-25 1990 26-28 1991 29-31 1992 32-34 1993 35--38 1994 39-42 1995 43-46 1996 47--50 Totals $ 87,637.50 $ 87,637.50 12 Total n„Q 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 21,200.00 250,000.00 $ 425,275.00 Principal Interest Due Due March 1 September 1 September 1 $ 7,343.75 $ 7,343.75 $ 5,000.00 71200.00 7,200.00 5,000.00 7,056.25 7,056.25 10,000.00 6,768.75 6,768.75 10,000.00 6,481.25 6,481.25 10,000.00 6,193.75 6,193.75 10,000.00 51906.25 5,906.25 10,000.00 5,618.75 5,618.75 10,000.00 5,331.25 5,331.25 10,000.00 5,043.75 5,043.75 15,000.00 4,612.50 4,612.50 15,000.00 4,181.25 4,181.25 15,000.00 3,750.00 3,750.00 15,000.00 3,300.00 3,300.00 15,000.00 2,850.00 2,850.00 15,000.00 2,400.00 2,400.00 20,000.00 1,800.00 1,800.00 20,000.00 1,200.00 1,200.00 20,000.00 600.00 600.00 20 000.00 $ 87,637.50 $ 87,637.50 12 Total n„Q 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 21,200.00 250,000.00 $ 425,275.00 CITY OF CSUBBUCK, Bannock County, Idaho Budget and Revenues Comparison (Cash Basis) For the Nine Month Fiscal Year Ended September 30, 1977 Waterworks Fund Over or $ 65,000.00 $ 81,034.05 $ 16,034.05 Water deposits (Under) General Fund Budget Revenues _ Budget Tax levies (net) $ 159,000.00 $ 157,388.48 ($ 1,611.52) State liquor allotments 8,500.00 89456.35 ( 43.65) County liquor allotments 67850.00 6,894.77 Federal revenue sharing 44.77 Highway users revenue 377500.00 41,277.40 Total Waterworks Fund 3,777.40 Sales tax (inventory phase out) 12,000.00 2,404.06 ( 91595.94) Fines and forfeitures 18,000.00 10,836.00 ( 7,164.00) Licenses and permits 26,800.00 27,476.50 676.50 Road and bridge 5,000.00 8,040.58 3,040.58 Rent 550.00 635.00 85.00 Intermountain Gas franchise 7,500.00 8,192.00 692.00 Planning and zoning 200.00 145.00 ( 55.00) Fire protection 37,500.00 10,000.00 ( 27,500.00) Interest on investments 4,000.00 31780.95 ( 219.05) Other 52,529.50 279839.92 ( 249689.58) Cable TV franchise 400.00 200.00 ( 200.00) Federal revenue sharing 15,052.99 28,745.00 13,692.01 State grant - law enforcement 10,000.00 ( 10 000.00) Total General Fund $ 401,382.49 342 312.01 ($ 59,070.48} Waterworks Fund Water sales $ 65,000.00 $ 81,034.05 $ 16,034.05 Water deposits 21500.00 2,990.00 490.00 Water hookups 75,000.00 16,211.67 ( 58,788.33) Sanitation 30,000.00 36,254.67 6,254.67 Interest on investments 1,800.00 21633.61 833.61 Sales, other 20,000.00 21,792.25 1,792.25 Federal revenue sharing 12 161.01 ( 12,161.01) Total Waterworks Fund $ 2062461.01 $ 160,916.25 ($ 45,544.76) cz.—,*r F77nd Sewer charges Sewer hookups Sewer deposits and other $ 137,250.00 5,000.00 200.00 $ 146,362.13 $ 9,112.13 1,926.30 ( 3,073.70) 98.65 ( 101.35) Total Sewer Fund $ 142 450.00 $ 148,387.08 $ 5,937.08 13 CITY OF CHUBBUCK, Bannock County, Idaho Budget and Expenditures Comparison (Cash Basis) For the Nine Month Fiscal Year Ended September 30, 1977 General Fund General Government Legislative. Executive Financial administration 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 Engineering Parke Health and Welfare Other Government Purposes Audit Property and building Other Total Other Government Purposes Total General Fund Waterworks Fund Administration Supplies - pump maintenance Pumping - power and utilities Water lines transmission and distribution Bond and interest fund Reserve fund Customers account Personnel benefits Equipment, equipment payments, and repairs Contingent Sub -total Waterworks $ 492,290.15 $ 358,491.76 ($ 133,798.39) $ 20,780.00 $ 19,896.03 ($ 883.97) 25,000.00 241748.70 ( 251.30) 7,000.00 6,920.43 ( 79.57) 150,000.00 60,036.63 ( 89,963.37) 149687.50 151918.75 Over or 1977 1977 ( (Under) _ Budget_ Expenditures ( Budget 6,589.55 6,589.55 $ 4,625.00 $ 4,320.32 ($ 304.68) 2,000.00 1,929.09 ( 70.91) 8,200.00 7,862.51 ( 337.49) 15,300.00 13,503.34 ( 1,796.66) 697080.00 99,205.00 66 514.14 ( 2,56 5,075.60) 941129.40 99,190.00 98,531.77 ( 658.23) 70,447.73 63 177.27 (_7,270.46) 169,637.73 161,709.04 ( 79928.69) 19,287.50 16,822.10 ( 2,465.40) 69,774.00 50,535.13 ( 19,238.87) 13,250.00 8,006.03 ( 5,243.97) 63,500.00 18,173.87 ( 45,326.13) 6,743.00 ( 67743.00) 1,200.00 ( 1,200.00) 30,000.00 ( 309000.00) 192692.92 _ 9,116.19 ( 101576.73) 50,892.92 9,116.19 ( 41,776.73) $ 492,290.15 $ 358,491.76 ($ 133,798.39) $ 20,780.00 $ 19,896.03 ($ 883.97) 25,000.00 241748.70 ( 251.30) 7,000.00 6,920.43 ( 79.57) 150,000.00 60,036.63 ( 89,963.37) 149687.50 151918.75 1,231.25 5,121.00 5,100.00 ( 21.00) 500.00 195.21 ( 304.79) 6,589.55 6,589.55 00 16,246.00 7,546.39 ( 8,699.61) 4,614.79 1,518.00 ( 3,096.79) 250$38.84 148,469.69 ( 102,069.15) 14 I' I' r �A i 1'. r r. r. It CITY OF CHUBBUCK, Bannock County, Idaho Budget and Expenditures Comparison (Cash Basis) For the Nine Month Fiscal Year Ended September 30, 1977 Waterworks Fund (Continued) Sanitation - Garbage Disposal Salary and administration Landfill disposal Personnel benefits Equipment maintenance and repairs Contingent and other Total Sanitation 1977 1977 Budget Expenditures 22,525.00 1,800.00 8,443.00 9,500.00 2.754.48 45,022.48 21,558.03 1,800.00 8,433.00 4,992.55 36,783.58 Over or (Under) Budget 966.97) 00 ( 10.00) ( 4,507.45) ( 2,754.48) ( 8,238.90) Total Waterworks Fund $ 295,561.32 $ 185,253.27 ($ 110 308.05) Sewer Fund Salaries and administration $ 23,725.00 $ 23,420.79 ($ 304.21) Treatment 18,000.00 14,502.54 ( 3,497.46) Customer account 200.00 ( 200.00) Bond reserve fund 12,622.50 54,600.00 12,622.50 54,475.00 ( 00 125.00) Bond and interest fund Personnel benefits 6,838.00 6,838.00 00 Equipment and maintenance 150000.00 1,993.40 ( 13,006.60) Utilities 1,200.00 937.30 ( 262.70) Other government administration 79 065.81 ( 79 065.81) Total Sewer Fund $ 211 251.31 $ 114,789.53 ($ 96 461.78) Water Construction Fund Storage tank and transmission $ 39,384.12 $ 44 958.63 _$ 5,574.51 15 CITY OF CHUBBUCK, Bannock County, Idaho Detail of Expenditures For 'the Nine Month Fiscal Year Ended September 30, 1977 General Fund General Government Personnel benefits Legislative Printing 204.20 Salaries $ 4,320.32 Utilities Civil Defense 100.00 2,651.73 66,514.14 Med-Alert ambulance 2,610.00 Southeastern Idaho Community Action Agency 1,000.00 Southeastern Idaho Health District 1,000.00 98,531.77 Southeastern Idaho Council of Governments 899.10 $ 9,929.42 Executive 18,201.00 1,929'09 Mayor Salary 17,037.85 Financial and Administrative 7,875.25 Salary 4,612.12 15 451.05 7, 862.51 Legal and Publications 13,503.34 Other General Government Personnel benefits 22,529.38 Printing 204.20 Insurance 39,030.17 Utilities 2,098.66 Buildings and repairs 2,651.73 66,514.14 Law Enforcement and Protection Salaries 66,983.00 Records and supplies 7,048.60 Care and custody of prisoners 1,134.00 Communications 1,969.28 Repair and maintenance 16,077.14 Equipment 5,319.75 98,531.77 Fire Control and Prevention Salaries 18,201.00 Alarm and communication 17,037.85 Equipment 7,875.25 Auxiliary service 4,612.12 15 451.05 63,177.27 Equipment and building maintenance Building Inspection 16,822.10 16 r t I r. r 11 CITY OF CHUBBUCK, Bannock County, Idaho Detail of Expenditures For the Nine Month Fiscal Year Ended September 30, 1977 General Fund (Continued) General Government - continued Physical Environment and Transportation Highways, Streets and Roads Salaries 11,644.50 Construction 13,483.57 Maintenance 888.03 Snow and ice removal 71.81 Lighting 12,100.20 Equipment and equipment repairs 12,347.02 50,535.13 Engineering 8,006.03 Parks Salary 10,512.78 Construction 3,166.02 Maintenance 4,495.07 18,173.87 Other Government Purposes Special census 2,325.00 Other 1,182.09 31507.09 Total General Fund $3581491.76 Waterworks Fund Administration Salaries $18,268.20 Office Supplies 1,627.83 $ 19,896.03 Supply - pumps, maintenance 24,748.70 Pumping - power and utilities 6,920.43 Water Line Transmission and Distribution Improvements 41,028.92 Repairs 1,012.11 Connections 12,421. 09 54,462.12 Customer Account Refunds 195.21 17 r I t I' i r i t I'k It I. It' CITY OF CHUBBUCK, Bannock County, Idaho Detail of Expenditures For the Nine Month Fiscal Year Ended September 30, 1977 Waterworks Fund (Continued) Personnel Benefits 6,589.55 Equipment, Equipment Repairs 9,064.39 Bond Principal and Interest transfer 15,918.75 Reserve fund transfer 5,100.00 Construction fund transfer 5,574.51 Sanitation Salaries 20,505.22 Supplies 1,052.81 Personnel benefits 8,433.00 Equipment expense 4,992.55 Landfill 1,800.00 36,783.58 Total Waterworks Fund $185,253.27 Sewer Fund Salaries $22,329.39 Administration Supplies 1,091.40 Treatment 14,502.54 Personnel benefits 6,838.00 Utilities 937.30 Equipment, repair and maintenance 1,993.40 Reserve fund transfer 12,622.50 Bond principal and interest transfer 541475.00 Total Sewer Fund $1141789.53 Water Construction Fund Construction Engineering $42,157.75 2,800.x8 Total Water Construction Fund 18 $ 44,958.63 n n r-1 a cn f,+ w P E O a) �a 4-) m � � a) r-1 G] 4-1 9 O +.) 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CITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Sewer Revenue Bond Ordinance As of September 30, 1977 (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 1401 of Combined Average Annual Principal and Interest Requirements Gross revenues Less operating expenses Net revenues Average principal and interest 1407 thereof $ 148,387.08 47,692.03 $ 100,695.05 $ 67,311.11 $ 94,235.55 (3) Reserve fund to have $1,402.50 deposited per month until a maximum of $67,320.00 is reached. Required - 37 months @ $1,402.50 Assets at September 30, 1977 Amount (over) requirement PU4 $ 51,892.50 54,424.24 ($ 2,531.74) I' t i r r 1'. r CITY OF CHUBBUCK, Bannock County, Idaho Supplemental Information for Water Revenue Bond Ordinance As of September 30, 1977 (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 - 35c. 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 3 x $1,700 $ 5,100.00 Assets at September 30, 1977 5,166.81 Excess assets over requirement ($ 66.81) (3) Bond Interest and Retirement fund Required - Interest 1/6 of $7,343,75 $ 1,223.96 - Principal 1/12 of amount due .00 Total Required $ 1,223.96 Net Assets at September 30, 1977 —3,441.96 Amount (over) requirement ($ 2,218.00) (4) Net Revenues to be 125% of Principal, Interest, and Reserve Requirements Gross revenues $ 124,661.58 Less operating expenses 80,847_.51 Net revenues $ 43,814.07 Principal and interest requirements for the nine month fiscal period $ 14,687.50 1251 thereof $ 18,359.38 Reserve requirements 5,100.00 Total required 23,459.38 Excess over requirements $ _20,354.69 21 r r r r. c L r. 171 �S WW1 .r er" r �n i — r im }Miff x y: _ e H