HomeMy WebLinkAbout1978CITY OF CHUBBUCK
Bannock County, Idaho
AUDIT REPORT
For the Fiscal Year Ended
September 30, 1978
KEN V. CARTER & CO.
Certified Public Accountants
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
6
Cash on Hand and on Deposit with Banks
7
Operation in Taxes Receivable
8
Schedule of General Fixdd Assets
9
Operation in Water Revenue Bond Interest Payable
10
Operation in Sewer Revenue Bond Interest Payable
10
Operation in Water Revenue Bond Principal
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
Summary of Federal Revenue Sharing Receipts and Expenditures
20
Supplemental Information for Sewer Revenue Bond Ordinance
21
Supplemental Information for Water Revenue Bond Ordinance
22
Members of Members of
Idaho 5odety of KEN V. CARTER & CO. American institute of
Certified Public Accountants Certified Public Accountants
CERTIFIED PUBLIC ACCOUNTANTS
PHONE 233-2903
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
442 South Arthur
Pocatello, Idaho 83201
May 18, 1979
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 fiscal year
ended September 30, 1978 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 fiscal year ended
September 30, 1978. 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 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, 1978
and the results of its operations for the fiscal year ended September
30, 1978, in conformity with generally accepted accounting principles
applied on a basis consistent with that of the preceding year.
K V. CARTER &
CERTIFIED PUBLIC ACCOUNTANTS
9
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CITY OF CHUBBUCK, Bannock County, Idaho
Balance Sheets of Funds and General Fixed Assets Group of Accounts
September 30, 1978
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
Payable to other funds
Bond principal and interest to be paid in
future years of which $87,300.00 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
21,044.11
884.77
9,635.10
36,573.66
Waterworks
Fund
$ 150.00
23,718.52
20,105.00
80,000.00 140,000.00
405, 587.50
$ 168,242;64 $ 569,456.02
$ $ 32, 527.98
23,618.45 16,21.1.61
13,615.00
405,587.50
101,513.93
144,624.19
$ 168,242.64 $ 569 456.02
See notes to financial statements
Sewer Sewer Bond Water Water Bond
Bond and Interest Bond and Interest General
Sewer Sewer Reserve Retirement Reserve Retirement Fixed
Fund Construction Fund Fund Fund Fund Assets
171,756.69 14,243.03 9,131.18 5,368.93 3,975.65 5,164.46
32,377.21
20,358.48
63,000.00
8$00.00
2,285,600.00
2,864,838.34
$2,510,092.38 $ 14 243.03 $72,1.31.18 $ 5,368.93 $ 12,475.65 $ 5,164.46 $2,864,838.34
3,213.83
20,358.48
2,285,600.00
221,278.55 ( 6,115.45) 72,131. 18
5,368.93 12,475.65
2,864,838.34
5,1.64.46
X2,510,092.38 $ 14,243.03 $ 72 131.18 $ 5,368.93 $ 12,475.65 $ 5,164.46 $2,864,838.34
01
CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Changes in Fund Balances
For the Fiscal Year Ended September 3,0, 1978
Additions:
Excess of revenues over expenditures
Park additions
Equipment
Water and sewer system construction
Total
Deductions:
Depreciation allowance
Excess of expenditures over revenues
Net additions (deductions)
Balance at September 30, 1977
Balance at September 30, 1978
General Waterworks
Fund Fund
$ 43,475.76 $ 36,944.71
See notes to financial statements
43,475.76 36,944.71
43,475.76 36.,944.71
101,148.43 64 569.22
144 624.19 $ 101,513.93
Sewer
Sewer Bond
Water
Water Bond
Bond
and Interest
Bond
and Interest General
Sewer Sewer Reserve
Retirement
Reserve
Retirement Fixed
Fund Construction Fund
Fund
Fund
Fund Assets
66,923.37 $
66,923.37
$ 17,706.94 $
17,706.94
.00 $ 7,308.84 $ 1,722.50 $
36,921.84
20,619.29
11.507.85
7,308.84 1,722.50 69,048.98
72,760.00
3,940.06
66,923.37 C 3,940.06) 17,706.94 .00 7,308.84 1,722.50 ( 3,711. 02
154,355.181( 22175.39) 54,424.24 5,368.93 5,166.81 3,441.96 2,8687549.36
221,278.55 ($ 6,115.45) $ 72,131.18 $ 5,368.93 $ 12 475.65 $ 5,164.46 $2,864,838.34
3
CITY OF CHUBBUCK, Bannock County, Idaho
Statement of Revenues and Expenditures
For the Fiscal Year Ended September 30, 1978
Revenues
Accrued taxes (adjusted)
Penalty and interest on delinquent taxes
Liquor apportionment
Rdad 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
12I County collection fee
Transfers
Total
Excess of revenues over expenditures
or (expenditures over revenues)
General
Fund
$ 243,771.16
1,227.86
25,460.93
28,294.88
4,963.91
90,119.18
34,099.87
20,041.20
845.58
6,523.35
30,595.01
89,731.76
See notes to financial statements
14,916.13
Waterworks
Fund
7,956.99
40.75
123,781.73
56, 396.46
41,336.76
23,515.87
590$90.82 253,028.56
543,486.80 ' 179,252.06
3,628.26
547,115.06
$ 43,475.76
36,831.79
216.083.85
$ 36.,944.71
Sewer Sewer
Fund Construction
$ $
225,144.73
1,439.75
Sewer
Sewer Bond
Water
Water Bond
Bond
and interest
Bond
and Interest
Reserve
Retirement
Reserve
Retirement Water
Fund
Fund
Fund
Fund Construction
2,279.44
508.84
151427.50 68,500.00 _ 61800.00 21,_410.00 8,621.79
226,584.48 17,706.94 68,500.00 7,308.84 21,410.00 8,621.79
75,733.61 1,054.00
2,886.06
68,500.00
19,687.50
8,621.79
83,927.50
159,661.11 3,940.06 681500.00 19,687.50 8,621.79
$ 66,923.37 $ 17,706.94 $ .00 $ 7,308.84 $ 1,722.50 $ .00
($ 3,940.06)
4
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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 September 30, 1978, the County had
collected but not remitted to the City $884.77. This amount
was received in October, 1978.
NOTE C - Accounts Receivable
Amounts due from state and county includes the following:
State of Idaho - 3rd
quarter
highway users revenue
$26,209.69
3rd
quarter
liquor apportionment
4,061.52
Bannock County - 3rd
quarter
liquor apportionment
2,917.93
3kd
quarter
road and bridge
1,177.33
3rd
quarter
inventory phase out
2,207.19
Total
These amounts were received in October and December 1978.
5
$36,573.66
Membersof
Idaho5cof KEN V. CARTER & CO.
Ce ret tied Public Ac AccouManls
CERTIFIED PUBLIC ACCOUNTANTS
442 South Arthur
PHONE 233-2903 Pocatello, Idaho 83201
May 18, 1979
ACCOUNTANTS' REPORT ON OTHER FINANCIAL INFORMATION
Mayor and City Council
City of Chubbuck
Chubbuck, Idaho
Memh— of
American Insiie uie of
Certified Public All °untanes
In connection with our examination of the financial statements
of the City of Chubbuck for the fiscal year ended September 30,
1978, we have reviewed the other financial information 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 examination 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.
KE V. CARTER & CO.
CERTIFIED PUBLIC ACCOUNTANTS
P. O. BOX 242
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CITY OF CHUBBUCK, Bannock County, Idaho
Cash on Hand and on Deposit with Banks
For the Fiscal Year Ended September 30, 1978
1978 Cash Receipts From
Tax collections, penalties, and
interest (net)
Road and bridge apportionment
Liquor apportionment
Sales tax (inventory phase out)
F ine s
Bannock County remittances
St8te 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
Grants
Principal of investments
Transfers from other funds
Total Receipts
1978 Cash Disbursements
Operations
Construction
Grant repaid
Bond principal and interest
Purchase of investments
Transfers to other funds
Total Disbursements
Net increase (decrease)
Cash balance - September 30, 1977
Cash balance - September 30, 1978
General
Fund
$ 239,178.90
27,285.05
12,056.89
3,691.34
20.041.20
302,253.38
11,340.56
14,916.13
9,390.22
5,327.50
15,682.15
3,700.00
80,967.48
67,653.34
30,595.01
6,523.35
845.58
Waterworks Sewer
Fund Fund
23,515.87
40.75
7,956.99
117,585.22
4,450.00 60.00
56,396.46
223,722.61
41,336.76 1,439.75
22,078.42
160,000.00
731,273.12 251,282.05 225,222.36
545,156.92 173,900.43 77,193.23
180,000.00
60,000.00
36,831.79
83,927.50
725,156.92
270,732.22
161,120.73
6,116.20
( 19,450.17)
64,101.63
14,927.91
( 12)927.81)
107,655.06
$ 21,044.11
($ 32,377.98)
$ 171,756.69
Sewer
Construction
Fund
2,886.06
1,054.00
Sewer Bond
Reserve
Fund
Sewer Bond
and Interest
Retirement
Fund
Water Bond
Reserve
Fund
2,279.44 508.84
Water Bond
and Interest
Retirement
Fund
El
Water
Construction
Fund
15,427.50 68,500.00 6,800.00 21,410.00 8,621.79
17,706.94 681500.00 7,308.84 21,410.00 8,621.79
68,500.00
20,562.50
8,621. 19
7
11,500.00
3,400.00
3,940.06
11,500.00
68,500.00
3,400.00
201562.50
81621.19
( 3,940.06)
6,206.94
.00
3,908.84
847.50
.00
18,183.09
2,124 i 24
5,368.93,
66.81
42316.96
.00
$ 14,243.03
$ 92131.18
$ 5,368.93
$ 3,975.65
$ __5_,164.46
$ .00
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CITY OF CHUBBUCK, Bannock County, Idaho
Schedule of General fixed Assets
For the Fiscal Year Ended September 30, 1978
Note: Water system costs will be depreciated over a 30 year life.
Sewer system costs will be depreciated over a 40 year life.
9
Balance
Deductions
Balance
September
or
September
30, 1977
Additions
Depreciation
30, 1978
Buildings and land
$ 93,352.56
$
$
$ 93,352.56
Street improvements
11,264.13
11,264.13
Parks
30,000_00
36,921.84
66,921.84
Equipment
193,051.49
20,619.29
213,670.78
Furniture and fixtures
4,092.93
4,092.93
Well No. 2
31,142.47
31,142.47
Well No. 3
13,281.80
13,281.80
Waterworks
408,442.28
81621.79
14,820.00
402,244.07
Sewer construction
2,083,921.70
_ 2,886.06
57,940.00
2,028,867.76
Total
$ 2,868,549.36
$ 69,048.98
$ 72,760.00
$ 2,864,838.34
Note: Water system costs will be depreciated over a 30 year life.
Sewer system costs will be depreciated over a 40 year life.
9
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CITY OF CHUBBUCK, Bannock County, Idaho
Operation in Water Revenue Bond Interest Payable
For the Fiscal Year Ended September 30, 1978
Interest
Payable
Water Revenue Bond,
September 30
.
Interest
Interest
Series September 1, 1976
1977
Due
Paid
Coupon No. 1 due 3-1-77
$ 287.50
$
$
287.50
Coupon No. 2 due 9-1-77
587.50
587.50
Coupon No. 3 due 3-1-78
7,343.7.5
7,343.75
Coupon No. 4 due 9-1-78
7,343.75
7,343.75
Totals
$ 875.00
$
14,687.50
$
15,562.50
Operation in Sewer Revenue
Bond Interest Payable
For the Fiscal Year Ended
September 30, 1978
Sewer Revenue Bond,
Interest
Interest
Series October 1, 1972
Due
Paid
Interest due April 1, 1978
$
29,250.00
$
29,250.00
Interest due October 1, 1978
29,250.00
29,250.00
Totals
$
58,500.00
$
58,500.00
Operation in Water Revenue
Bond Principal
For the Fiscal Year Ended
September 30, 1978
Bonds
Payable
September 30
Bonds
Bonds
1977
Matured
Redeemed
Interest
Payable
September 30
1978
$ .00
.00
.00
.00
$ .00
Interest
Payable
September 30
1978
$ .00
.00
$ .00
Bonds
Payable
September 30
1978
Water Revenue Bond,
Series September 1, 1976 $ 250,000.00 $ 5,000.00 $ 5,000.00 $ 245,000.00
Operation in Sewer Revenue Bond Principal
For the Fiscal Year Ended September 30, 1978
Bonds Bonds
Payable Payable
September 30 Bonds Bonds September 30
1977 Matured Redeemed 1978
Sewer Revenue Bond,
Series October 1, 1972 $ 975,000.00 $ 10,000_00 $ 10,000.00 $ 9651000.00
10
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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
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
64,900.00
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
261250.00
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
251000.00
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
14,850.00
69,700.00
2004
40,000.00
13,650.00
13,650.00
67,300.00
2005
401000.00
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
68,900.00
Totals
$ 965,000.00
$ 6601300.00
$ 660,300.00
$ 2,285,600.00
11
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��
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
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
Totals
Bond
Numbers
2
3-4
5-6
7-8
9-10
11-12
13-14
15-.16
17-19
20-22
23-25
26-28
29-31
32-34
35-38
39-42
43-46
47-50
Interest
Due
March 1
September 1
$ 7,200.00
$ 7,200.00
7,056.25
7,056.25
6,768.75
6,768.75
6,481.25
6,481.25
6,193.75
6,193.75
5,906.25
5,906.25
5,618.75
5,618.75
5,331.25
5,331.25
5,043.75
5,043.75
4,612.50
4,612.50
41181.25
4,181.25
3,750.00
3,750.00
3,300.00
3,300.00
2,850.00
2,850.00
2,400.00
2,400.00
1,800.00
1,800.00
1,200.00
1,200.00
600.00
600.00
$ 80,293.75 $ 80,293.75
12
Principal
Due
September 1
$ 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
$ 245.000.00
Total
Due
$ 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
$ 4051587.50
lit
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Revenues Comparison (Cash Basis)
For the Fiscal Year Ended September 30, 1978
qa—r F■'nrl
Sewer charges
Sewer hookups
Sewer deposits and other
Total Sewer Fund
$ 190,000.00 $ 223,722.61 $ 33,722.61
2,500.00 1,439.75 ( 1,060.25)
200.00 60.00 ( 140.00)
$ 192,700.00
13
225,222.36 $ 32,522.36
Over or
(under)
General Fund
Budget
Revenues
Budget
Tax levies (net)
$
238,541.50
$
239,178.90
$
637.40
State liquor allotments
11,000.00
11$40.56
340.56
County liquor allotments
9,000.00
12,056.89
3,056.89
Highway users revenue
56,000.00
80,967.48
24,967.48
Sales tax (inventory phase out)
3,200.00
3,691.34
491.34
Fines and forfeitures
12,000.00
20,041.20
8,041.20
Licenses and permits
31$00.00
24,199.65
(
7,300.35)
Road and bridge
21,250.00
27,285.05
6,035.05
Rent
750.00
845.58
95.58
Intermountain Gas franchise
8,500.00
9,190.22
690.22
Planning and zoning
200.00
510.00
310.00
Fire protection
42,500.00
30,595-01
{
11,904.99)
Interest on investments
5,000.00
6,523.35
1,523.35
Other
103,252.01
67,653.34
(
35,598.67)
Cable TV franchise
200.00
200.00
.00
Federal revenue sharing
15,119.13
14,916.13
(
203.00)
State grant - law enforcement & parks
45,000.00
22,078.42
(
221921.58)
Total General Fund
$
603,012.64
$
571,273.12
($
31,739.52)
Waterworks Fund
Water sales
$
105,000.00
$
117,585.22
$
12,585.22
Water deposits
2,800.00
4,450.00
1,650.00
Water hookups
40,000.00
41,336.76
1,336.76
Sanitation
48,000.00
56,396.46
8,396.46
Interest on investments
2,500.00
71956.99
5,456.99
Sales, other
51000.00
40.75
(
4,959.25)
Federal revenue sharing
23,515.87
23,515.87
.00
Total Waterworks Fund
$
226,815.87
$
251,282.05
$
24,466.18
qa—r F■'nrl
Sewer charges
Sewer hookups
Sewer deposits and other
Total Sewer Fund
$ 190,000.00 $ 223,722.61 $ 33,722.61
2,500.00 1,439.75 ( 1,060.25)
200.00 60.00 ( 140.00)
$ 192,700.00
13
225,222.36 $ 32,522.36
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison (Cash Basis)
For the Fiscal Year Ended September 30, 1978
14
Over or
1978
1978
(Under)
General Fund
Budget
Expenditures
Budget
General Government
Legislative
$ 10$00.00
$ 9,663.91
($
636.09)
Executive
5,850.00
5,411.07
(
438.93)
Financial administration
10,650.00
9,978,03
(
671.97)
Legal and publications
25,300.00
21,626.30
(
3,673.70)
Other government
109,800.00
108,309.75
(
1,490.25)
Total General Government
161,900.00
154,989.06
{
6,910.94)
Law Enforcement and Protection
Law enforcement and protection
167,415.00
160,863.21
(
6,551.79)
Fire control and prevention
68,088.13
43,898.29
(
24,189.84)
Total Law Enforcement and
Protection
235,503.13
204,761.50
(
30,741.63)
Building Inspection
15,700.00
13,227.97
(
21472.03)
Physical Environment and
Transportation
103,550.00
73,068.81
(
30,481.19)
Engineering
12,600.00
11,679.95
(
920.05)
Parks
84,300.00
67,201.08
(
17,098.92)
Health and Welfare
7,500.00
4,580.00
(
2,920.00)
Other Government Purposes
Audit
1,500.00
2,485.00
985.00
Property and building
50,000.00
(
50,000.00)
Other
14,828.54
13,163.55
(
1,664.99)
Total Other Government
Purposes
66,328.54
15,648.55
(
50,679.99)
Total General Fund
$ 687,381:67
$ 545,156.92
(
142,224.75)
14
CITY OF CHUBBUCK, Bannock County, Idaho
Budget and Expenditures Comparison (Cash Basis)
For the Fiscal Year Ended September 30, 1978
Waterworks Fund
Administration
Supplies - pump maintenance
Pumping - power and utilities
Water lines transmission and
distribution
Bond and interest fund
Reserve fund
Customer account
Personnel benefits
Equipment, equipment payments,
and repairs
Contingent
Sub -total Waterworks
Sanitation - Garbage Disposal
Salary and administration
Landfill disposal
Personnel benefits
Equipment maintenance and repairs
Contingent and other
Total Sanitation
Total Waterworks Fund
Sewer Fund
34,830.00
2,400.00
12,755.15
17,500.00
4,160.45
71,645.60
$ 287,878.30
30,452.61 ( 4,377.39)
2,400.00 .00
12,755.15 .00
12,216.13 ( 5,283.87)
( 4,160.45)
57,823.89 ( 13,821.71)
210,732.22 ($ 77,146.08)
Salaries and administration
$ 41,775.00
Over or
1978
1978
(Under)
Budget
Expenditures
Budget
$ 40,164.60
$ 40,265.40
$ 100.80
13,000.00
2,461.17
( 10,538.83)
9,548.96
9,548.96
.00
105,000.00
54,128.19
( 50,871.81)
20,160.00
21,410.00
1,250.00
6,800.00
6,800.00
.00
500.00
406.95
( 93.05)
11,451.45
11,433.85
( 17.60)
8,250.00
6,453.81
( 1,796.19)
1,357.69
.00
( 1,357.69)
216,232.70
152,908.33
( 63,324.37)
34,830.00
2,400.00
12,755.15
17,500.00
4,160.45
71,645.60
$ 287,878.30
30,452.61 ( 4,377.39)
2,400.00 .00
12,755.15 .00
12,216.13 ( 5,283.87)
( 4,160.45)
57,823.89 ( 13,821.71)
210,732.22 ($ 77,146.08)
Salaries and administration
$ 41,775.00
$ 31,315.64
($ 10,459.36)
Treatment
25,000.00
26,051.49
1,051.49
Customer account
500.00
( 500.00)
Bond reserve fund
16,830.00
153427.50
( 1,402.50)
Bond and interest fund
68,500.00
68,500.00
.00
Personnel benefits
10,365.91
10,365.91
.00
Equipment and maintenance
25,000.00
7,883.38
( 17,116.62)
Utilities
2,000.00
1,576.81
( 423.19)
Other government administration
96,788.14
( 96,788.14)
Total Sewer Fund
$ 286,759.05
$ 161,120.73
($ 125,638.32)
15
I",
i
I 'i
I I
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Fiscal Year Ended September 30, 1978
General Fund
General Government
Legislative
Salaries
Executive
Mayor Salary
Financial and Administrative
Salary
Legal and Publications
Other General Government
Personnel benefits
Printing
Insurance
Utilities
Building and repairs
Law Enforcement and Protection
Salaries
Records and supplies
Care and custody of prisoners
Communications
Repair and maintenance
Fire Control and Prevention
Salaries
Alarm and communication
Auxiliary service
Equipment and building maintenance
Building Inspection
16
$ 9,663.91
5,411.07
9,978.03
21,626.30
$ 38,723.90
120-00
61,010.76
2,533.45
5,921.64 108,309.75
114,580.07
10,694.50
3,258.50
10,809.87
21,520.27 160,863.21
19,418.65
1,634.66
4,001.61
18,843.37 43,898.29
13,227.97
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Fiscal Year Ended September 30, 1978
General Fund (Continued)
General Government (continued)
Physical Environment and Transportation
$ 38, 262.37
Highways, Streets and Roads
2,003.03
$ 40,265.40
Salaries
14,617.59
2,461.17
Construction
11,985.32
9,548.96
Maintenance
3,186.70
Snow and ice removal
278.16
Lighting
15,416.02
Equipment and equipment repairs
27,585.02
73,068.81
Engineering
11,679.95
Parks
Salary
25,204.87
Construction
36,921.84
Maintenance
5,074.37
671201.08
Health and Welfare
4,580.00
Other Government Purposes
15,648.55
Total General Fund
$545,156.92
Waterworks Fund
Administration
Salaries
$ 38, 262.37
Office supplies
2,003.03
$ 40,265.40
Supply - pump maintenance
2,461.17
Pumping - power and utilities
9,548.96
Water Line Transmission and Distribution
Improvements
18,650.10
Repairs
2,839.22
Connections
24,017.08
45,506.40
Customer Account Refunds
406.95
17
CITY OF CHUBBUCK, Bannock County, Idaho
Detail of Expenditures
For the Fiscal Year Ended September 30, 1978
Waterworks Fund (continued)
Personnel Benefits 11,433.85
Equipment, Equipment Repairs 6,453.81
Bond Principal and Interest transfer 21,410.00
Reserve fund transfer 6,800.00
Construction fund transfer 8,621.79
Sanitation
Salaries 28,619.96
Supplies 1,832.65
Personnel benefits 12,755.15
Equipment expense 12,216.13
Landfill 2,400.00 57,823.89
Total Waterworks Fund $210,732.22
Sewer Fund
Salaries $ 28,899.50
Administration supplies 2,416.14
Treatment 26,051.49
Personnel benefits 10,365.91
Utilities 1,576.81
Equipment, repair and maintenance 7,883.38
Reserve fund transfer 15,427.50
Bond principal and interest transfer 68,500.00
Total Sewer Fund $161,120.73
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CITY OF CHUBBUCK, Bannock County, Idaho
Summary of Federal Revenue Sharing
Receipts and Expenditures
1972 calendar year
1973 calendar year
Interest on investments
Sanitation
Waterline transmission
City building and land
Total
1974 calendar year
Interest on investments
Fire station land and truck payment
City building improvement
Waterline transmission
Sanitation
Total
1975 calendar year
Interest on investments
City building improvement
Fire station construction and
truck payment
Parks recreation equipment
Health and welfare
Waterline transmission
Total
1976 calendar year
Legal services
Health and welfare
Law enforcement
Parks recreation construction
Fire truck payment
Hiway construction
Total
1977 nine month fiscal year
Health and welfare
Waterline transmission
Fire truck payment
Total
Fiscal year ended September 30, 1978
Law enforcement equipment
Fire truck payment
Health and welfare
Waterline transmission
Sanitation salaries
Total
e
—Receipts
$ 13, 436.00
$ 36,500.00
1,204.16
Expenditures
10,000.00
10,000.00
10 000.00
$ 37,704.16 $ 30,000.00
$ 31,442.00 $
790.48
$ _32,_232.4
$ 36,973.00
117.88
$ 37 090.88
$ 42,611.00
$ 42,611.00
10,000.00
18,000.00
10,000.00
5.000.00
$ 43,000.00
;a
7,567.13
16,148.72
3,000.00
4,755.00
12.000.00
$ 43,470.85
5,000.00
6,608.00
5,455.82
9,000.00
10,061.85
10.000.00
$ 46,125.67
$ 28,745.00 $
$ 28,745.00
$ 38,432.00
$ 38_7432.00
478.00
12,161.01
91574.99
$ 22,214.00
7,500.00
1,588.13
1,031.00
12,000.00
11,515.87
$ 332635.00
B al ance
$ 13,436.00
21,140.16
10,372.64
3,992.67
478.00
7,009.00
$ 11,806.00
CITY OF CHUBBUCK, Bannock County, Idaho
Supplemental Information for Sewer Revenue Bond Ordinance
As of September 30, 1978
(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
$ 225,222.36
77,193.23
$ 1482029.13
$ 67,223.53
140%
thereof
$
94,112.94
Excess
Net Revenue over Amount Required
$
53,916.19
(3) Reserve fund to have $1,402.50 deposited per month until a maximum
of $67,320.00 is reached.
Maximum Required $ 67,320..00
Assets at September 30, 1978 72,131.18
Amount (over) requirement ($ 4,811.18)
21
CITY OF CHUBBUCK, Bannock County, Idaho
Supplemental Information for Water Revenue Bond Ordinance
As of September 30, 1978
(1) Schedule of water users
Single family units
Trailers
Duplexes
Threeplexes
Fourplexes
Sixplexes
Sixteenplexes
Apartments
Sleeping rooms
Motel
Trailer parks
S'choo 1 s
Churches
Library
Commercial
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 - 25G per gallon
Over 150,000 gallons - 2% per gallon
(2) Reserve fund to have $1,700 quarterly
starting January 1, 1977
Required 7 x $1,700
Assets at September 30, 1978
Excess assets over requirement
(3) Bond Interest and Retirement Fund
Required - Interest 1/6 of $7,200.00
Principal 1/12 of amount due
Total Required
Net Assets at September 30, 1978
Amount (over) requirement
(4) Net Revenues to be 125% of Principal, Interest,
and Reserve Requirements
Gross revenues
Less operating expenses
Net revenues
Principal and interest requirements for
the fiscal year
125% thereof
Reserve requirements
Total required
Excess over requirements
22
1,263
515
37
3
39
1
4
107
223
3
10
1
4
1
72
$ 19,687.50
$ 24,609.38
6,800.00
$ 11,900.00
12, 475.65
($ 575.65)
$ 1,200.00
416.67
$ 1,616.67
5,164.46
($ 3,547.79
$227,766.18
124,698.33
$103,067.85
31,409.38
$ 71,658.47
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