FY2004 Audit Report Airport (2)BLAIR AIRPORT AUTHORITY
SEPTEMBER 30, 2004
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CITY OF BLAIR, NEBRASKA
TABLE OF CONTENTS
Paqe
INDEPENDENT AUDITORS' REPORT
MANAGEMENT'S DISCUSSION AND ANALYSIS
2-6
STATEMENTS:
Statement of Net Assets
7
Statement of Activities
8
Balance Sheet — Governmental Funds
9
Governmental Funds — Reconciliation of the Balance
Sheet of Governmental Funds to the Statement of
Net Assets
10
Statement of Revenues, Expenditures, and Changes
In Fund Balance — Governmental Funds
11-12
Reconciliation of the Statement of Revenues,
Expenditures and Changes in Fund Balances of
Governmental Funds
13
NOTES TO FINANCIAL STATEMENTS
14-22
Internal Control and Compliance over Financial Reporting
23-24
Internal Control over Compliance for Major Programs
25-26
Schedule of Federal Awards
27
Schedule of Findings and Questioned Costs
28-29
Data Collection Form for Reporting on Audits of States,
Local Governments, and Non -Profit Organizations
30-32
EDWARD W SCHROEDER
CERTIFIED PUIPLIC ACCOUNTANT
1904 SOUTH STREET
BOX 486
BLAIR, NEBRASKA 68008
Honorable Chairman and Members
of the Blair Airport Authority Board
Blair, Nebraska
Gentlemen:
January 10, 2005
"Independent Auditor's Report"
OFFICE:
(402)426-4080
FAX:
(402)426-9340
I have audited the accompanying financial statements of the governmental activities and each major
fund, as of and for the year ended September 30, 2004, which collectively comprise the Airport
Authority's basic financial statements as listed in the table of contents. These financial statements
are the responsibility of the Blair Airport Authority's management. My responsibility is to express
opinions on these financial statements based on my audit.
I conducted my audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Those
standards require that I plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and the
significant estimates made by management, as well as evaluating the overall financial
statement presentation. I believe that my audit provides a reasonable basis for my opinions.
In my opinion, the financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, and each major fund
of the Blair Airport Authority as of September 30, 2004, and the respective changes in
financial position thereof and the respective budgetary comparisons for the year then ended
in conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, I have also issued my report dated
January 10, 2005, on my consideration of the Blair Airport Authority internal control over
financial reporting and on my tests of its compliance with certain provisions of laws,
regulations, contracts and grant agreements and other matters. The purpose of that report is
to describe the scope of my testing of internal control over financial reporting and compliance
and the results of that testing, and not to provide an opinion on the internal control over
financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards and should be considered in assessing the
results of my audit.
f Chairman and Members of
the Board
January,10, 2005
R _ Page 2
The management's discussion and analysis are not a required part of the basic financial
statements but are supplementary information required by accounting principles generally
accepted in the United States of America. I have applied certain limited procedures, which
consisted principally of inquiries of management regarding the methods of measurement and
presentation of the required supplementary information. However, I did not audit the
information and express no opinion on it.
My audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Blair Airport Authority's, basic financial statements. The
accompanying schedule of expenditures of federal awards is presented for purposes of
additional analysis as required by U.S. Office of Management and Budget Circular A-133,
Audits of States, Local Governments and Non -Profit Organizations, and is also not a required
part of the basic financial statements of the Blair Airport Authority. The schedule of
expenditures of federal awards has been subjected to the auditing procedures applied in the
audit of the basic financial statements and, in my opinion, is fairly stated in all material
respects, in relation to the basic financial statements taken as a whole.
Edward W. Schroeder
Certified Public Accountant
BLAIR AIRPORT AUTHORITY
MANAGEMENT'S DISCUSSION AND ANALYSIS
SEPTEMBER 30, 2004
As management of the Blair Airport Authority, ("Airport"), we offer readers of the Airport's
financial statements this narrative overview and analysis of the financial activities of the Airport
for the fiscal year ended September 30, 2004.
OVERVIEW OF FINANICAL STATEMENTS
The discussion and analysis is intended to serve as an introduction to the Blair Airport
Authority's basic financial statements. The Airport's basic financial statements include three
components: 1) government -wide financial statements; 2) fund financial statements; and 3)
notes to the financial statements. This report also contains other supplementary information in
addition to the basic financial statements.
Government -wide financial statements. The government -wide financial statements are
designed to provide readers with a broad overview of the Airport's finances, in a manner similar
to a private -sector business.
The Statement of Net Assets presents information on all of the Airport's assets and liabilities,
with the difference between the two reported as net assets. Over time, increases or decreases
in net assets may serve as a useful indicator of whether the economic position of the Airport is
improving or deteriorating.
The Statement of Activities presents information showing how the government's net assets
changed during the most recent fiscal year. All changes in net assets are reported as soon as
the underlying event giving rise to the change occurs, regardless of the timing of related cash
flows. Thus, revenues and expenses are reported in this statement for some items that will only
w result in cash flows in future fiscal periods (e.g., uncollected taxes and incurred but unpaid
r interest).
Both of the government -wide financial statements distinguish functions of the Airport that are
principally supported by taxes and intergovernmental revenues (governmental activities). The
governmental activities are the operations of a municipal airport.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The Airport like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance -related
legal requirements. All of the funds of the Airport are governmental funds.
2
BLAIR AIRPORT AUTHORITY, NEBRASKA
MANAGEMENT'S DISCUSSION AND ANALYSIS
SEPTEMBER 30, 2004.
Overview of the Financial Statements (continued)
Governmental funds: Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government -wide financial statements.
However, unlike the government -wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may
be useful in evaluating a government's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government -wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government -wide financial statements.
By doing so, readers may better understand the long-term impact of the government's near-term
financing decisions. Both the expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental
activities. The majority of the Airport's basic services are reported in governmental funds,
which focus on how money flows into and out of those funds and the balances left at year-end
that are available for spending. These funds are reported using an accounting method identified
as the modified accrual basis of accounting, which measures cash and all other financial assets
that can readily be converted into cash. The governmental fund statements provide a detailed
short-term view of the Airport's general government operations and the basic services it
provides. Governmental fund information helps determine whether there are more or fewer
financial resources that can be spent in the near future to finance the Airport's programs. By
comparing information presented for governmental funds with similar information presented for
governmental activities in the government -wide statements, readers may better understand the
long-term effect of the government's near term financing decisions. The relationships of
differences between governmental activities (reported in the Statement of Net Assets and the
Statement of Activities) and governmental funds is detailed in a reconciliation following the fund
financial statements.
The Airport adopts an annual appropriated budget for all governmental funds. A budgetary
comparison statement has been provided for General Funds to demonstrate compliance with
F
the State budget statutes.
Notes to the financial statements: The notes provide additional information that is essential
to a full understanding of the data provided in the government -wide and fund financial
statements.
3
BLAIR AIRPORT AUTHORITY, NEBRASKA
MANAGEMENT'S DISCUSSION AND ANALYSIS
SEPTEMBER 30, 2004
Government -wide Financial Analysis: Capital assets (i.e. land, buildings, and equipment)
account for 96% of the total assets. The Airport uses these assets to provide services to its
customers. Accordingly, these assets are not an available source for payment of future
spending. Of the remaining assets, 3% of the governmental assets are taxes due from the
County Treasurer.
The following chart shows the Airport's net assets for 2004:
SEE TABLE 1
Overview of the Financial Statements (continued)
At the end of the current fiscal year, the Airport is able to report positive balances in both
categories of net assets.
The following chart is a summary of financial information relating to the Airport Statement of
Activities:
SEE TABLE 2
Governmental activities: Governmental activities increased the City's net assets by
$3,044,765.
Key elements of this increase are as follows:
• The increase is in part due to the Airport investing in capital assets at a rate that exceeded
the depreciation on the City's assets. The cost of the equipment and other assets are
depreciated over their estimated useful lives. Depreciation on the City's assets was
$1,347,186 less than the City's capital outlay expenditures for the year.
• The increase is also due to the receipt of capital grants used to purchase capital assets
and retire debt.
• Governmental principal and interest payments were financed in part by tax revenue. The
Airport's charges for services include the resale of fuel and rent.
A comparative financial analysis will be provided in future years when prior year information is
available.
n
BLAIR AIRPORT AUTHORITY, NEBRASKA
MANAGEMENT'S DISCUSSION AND ANALYSIS
SEPTEMBER 30, 2004
Financial Analysis of the Airport's Funds
As mentioned earlier in this analysis, the City uses fund accounting to ensure and demonstrate
compliance with finance -related legal requirements.
Governmental funds: The focus of the Airport's governmental funds is to provide information
on near-term inflows, outflows, and balances of spendable resources. Such information is
useful in assessing the Airport's financing requirements. In particular, unreserved fund balance
may serve as a useful measure of a government's net resources available for spending at the
end of the fiscal year.
As of the end of the current fiscal year, the Airport's governmental funds reported combined
unreserved ending fund balances of $173,117 an increase of $239,296 from the prior year
ending fund balances. The Airport's fund balances for the past five years are presented in a
graph format and is attached separately.
Budget variances in the General Fund: The Airport General Fund expenditures did not
exceed budget. Significant budget variances are detailed as follow:
Variance
Positive
Account (Negative) Reason
Federal Grant Income $821,970 More grant reimbursements were received
than anticipated due to the timing of
expansion and the carryover of requests
from 2003.
Capital Outlay $933,872 Project expansion expenses were not
incurred as budgeted in 2004 due to the
slower than expected expansion process.
5
BLAIR AIRPORT AUTHORITY, NEBRASKA
MANAGEMENT'S DISCUSSION AND ANALYSIS
SEPTEMBER 30, 2004
Financial Analysis of the Airport's Funds (continued)
Capital assets: The Airport's government -wide capital assets, net of accumulated
depreciation, increased due to land and runway improvements being purchased. Additional
information as well as a detailed classification of the City's net capital assets can be found in the
Notes to the Financial Statements.
Long-term debts: The long-term debt of the Airport was reduced by $1,458,284 with proceeds
reimbursed from grants for land acquisition.
Next year's budget and rates:
The combined property tax request for the City of Blair for the fiscal year beginning October 1,
2004, was set at $.356608 per one hundred dollars of valuation for the City of Blair, Nebraska.
Included within the combined levy is the property tax request for the Airport Authority for the City
of Blair, for the fiscal year beginning October 1, 2004 which said levy is set at $.013055 per one
hundred dollars of valuation for debt service.
Request for information
This financial report is designed to provide a general overview of the Airport's finances for all
those with an interest in the government's finances. Questions concerning any of the
information provided in this report or requests for additional information should be addressed to
the Blair Airport Authority, 218 S. 16`h Street, Blair, NE 68008.
n
BLAIR AIRPORT AUTHORITY
STATEMENT OF NET ASSETS
SEPTEMBER 30, 2004
Governmental
ASSETS
Activities.
Cash and Equivalents
$ 182,043
Due from County Treasurer
5,725
Capital Assets:
30,000
Land
3,462,986
Buildings and runways
1,018,578
Accumulated depreciation
(103,048)
Total Assets
4,566,284
LIABILITIES
3,785,649
Accrued interest
12,901
Deposits
1,750
Registered warrants
0
Bonds payable - within one year
30,000
Bonds payable - more than one year
562,867
Total liabilities
607,518
NET ASSETS
Investment in capital assets net of
related debt
3,785,649
Unrestricted
173,117
Total Net Assets
$ 3,958,766
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BLAIR AIRPORT AUTHORITY
GOVERNMENTAL FUNDS
BALANCE SHEET
SEPTEMBER 30, 2004
General
ASSETS Fund
Cash and Equivalents $ 182,043
Accounts receivable 0
Due from County Treasurer 5,725
TOTAL ASSETS $ 187,768
LIABILITIES
Warrants payable $ 0
Accrued interest payable 12,901
Deposits payable 1,750
TOTAL LIABILITIES $ 14,651
FUND BALANCES
Fund balance - Reserved
$ 0
Fund balance - Unreserved
173,117
Total Fund Balances
$ 173,117
TOTAL LIABILITIES AND
FUND BALANCES
$ 187,768
See Notes to Financial Statements
9
BLAIR AIRPORT AUTHORITY
GOVERNMENTAL FUNDS
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET ASSETS
SEPTEMBER 30, 2004
Fund Balances of Governmental Funds $ 173,117
Amounts reported for governmental activities in the
Statement of Net Assets are difference because:
Capital assets, net of depreciation, are not current
financial resources and are not included in the
governmental funds. 4,378,516
Bonds payable are not a current financial resource.
Therefore, they are not included in the
governmental funds. (592,867)
Net Assets of Governmental Activities $ 3,958,766
See Notes to Financial Statements
10
BLAIR AIRPORT AUTHORITY
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30 2004
Travel
Utilities
Capital outlay
Bond principal
Interest expense
Total expenditures
- continued -
2,600
2,900
2,300,000
2,420,000
40,481
4,859,988
See Notes to Financial Statements
11
1,998
2,598
1,366,128
2,512,654
53,506
4,024,481
602
302
933,872
(92,654)
(13,025)
835,507
Variance
Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Property taxes
$ 56,461
$ 54,511
$ (1,950)
Interest on taxes
0
232
232
Motor vehicle pro -rata
150
201
51
Carline tax
0
77
77
Homestead exemption
0
2,779
2,779
State aid
2,000
0
(2,000)
Miscellaneous income
0
60
60
In Lieu of tax
2,250
2,418
168
Rent income
32,500
34,819
2,319
Gas sales
28,000
32,728
4,728
Interest
800
213
(587)
Federal grants
2,160,000
2,981,970
821,970
State grants
72,000
99,399
27,399
Total revenues
2,354,161
3,209,407
855,246
EXPENDITURES:
Audit fees
2,500
1,995
505
County commission
1,107
1,098
9
Equipment rental
500
3,500
(3,000)
Gas/Oil/Diesel
21,000
27,088
(6,088)
Insurance
12,800
13,361
(561)
Janitorial
2,800
14,859
(12,059)
Legal
30,000
7,503
22,497
Maintenance and repair
16,000
4,988
11,012
Mowing/snow
6,000
200
5,800
Office expense
500
263
237
Grant administration
0
12,310
(12,310)
Printing & publications
800
432
368
Travel
Utilities
Capital outlay
Bond principal
Interest expense
Total expenditures
- continued -
2,600
2,900
2,300,000
2,420,000
40,481
4,859,988
See Notes to Financial Statements
11
1,998
2,598
1,366,128
2,512,654
53,506
4,024,481
602
302
933,872
(92,654)
(13,025)
835,507
BLAIR AIRPORT AUTHORITY
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED SEPTEMBER 30 2004
- continued -
EXPENDITURES OTHER
FINANCING SOURCES (USES):
Bonding fees
Bond proceeds
REVENUES AND OTHER SOURCES
OVER (UNDER) EXPENDITURES
AND OTHER USES:
FUND BALANCE - September 30, 2003
FUND BALANCE - September 30, 2004
Budget
$ (2,505,827)
0
2,400,000
Actual
$ (815,074)
0
1,054,370
Variance
Favorable
(Unfavorable)
$ 1,690,753
0
(1,345,630)
(105,827) 239,296 $ 345,123
(66,179) (66,179)
$ (172,006) $ 173,117
See Notes to Financial Statements
12
i
BLAIR AIRPORT AUTHORITY
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
FOR THE YEAR ENDED SEPTEMBER 30 2004
Net Change in Fund Balance - Total Governmental Funds $ 239,296
Amounts reported for governmental activities in the Statement
of Activities differ from the amounts reported in the Statement
of Revenues, Expenditures, and Changes in Fund Balances because:
Governmental funds report capital outlays as expenditures.
However, in the Statement of Activities, the costs of those
assets is allocated over their estimated 'useful lives as
depreciation expense or are allocated to the appropriate
functional expense when the cost is below the capitalization
threshold. This activity is reconciled as follows:
Cost of assets capitalized 1,366,128
Depreciation expense (18,943)
Bonds payable are reported as expenditures when made
and as revenue when repaid in the governmental funds.
However, there is no impact in the Statement of Activities
when loans are made or repaid. This amount represents
the change in the long-term loans. 1,458,283
Change in Net Assets of Governmental Activities $ 3,044,764
See Notes to Financial Statements
13
BLAIR AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
NOTE #1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Blair Airport Authority conform to accounting principles generally
accepted in the United States of America as applicable to governments. The Governmental Accounting
Standards Board (GASB) is the accepted standard setting body for governmental accounting and
financial reporting principles. The Airport has implemented GASB Statement No. 34 and these
statements are presented according to those requirements. The following is a summary of the
significant policies.
A. Description of the Reporting Entity
This report includes all funds of the Blair Airport Authority (the "primary government"). The Blair
Airport Authority (the Airport) operates under a Board of Trustees form of government and provides
airport services.
B. Basis of Accounting/Measurement Focus
The accounts of the Airport are organized on the basis of funds, each of which is considered a
separate accounting entity. The operations of each fund are accounted for with a separate set of
self -balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures.
Governmental resources are allocated to and accounted•for in individual funds based upon the
purposes for which they are to be spent and the means by which spending activities are controlled.
Government -Wide Financial Statements
The Airport Government -Wide Financial Statements include a Statement of Net Assets and a
Statement of Activities (including Changes in Net Assets). These statements present summaries of
Governmental Activities for the Airport. Fiduciary activities of the Airport are not included in these
statements.
These statements are presented on an "economic resources" measurement focus and the accrual
basis of accounting. Accordingly, all of the Airport's assets and liabilities, including capital assets
and infrastructure as well as long-term debt, are included in the accompanying Statement of Net
Assets. The Statement of Activities presents changes in net assets. Under the accrual basis of
accounting, revenues are recognized in the period in which they are earned while expenses are
recognized in the period in which the liability is incurred. The Statement of Activities demonstrates
the degree to which the direct expenses of a given function are offset by program revenues. Direct
expenses are those that are clearly identifiable with a specific function. The types of transactions
reported as program revenues for the Airport are reported in three categories: 1) charges for
services, 2) operating grants and contributions, and 3) capital grants and contributions. Charges for
services include revenues from customers or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given function. Grant and contributions include
revenues restricted to meeting the operational or capital requirements of a particular function.
Taxes and other items not properly included among program revenues are reported instead as
general revenues.
14
BLAIR AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
- continued -
All internal balances in the Statement of Net Assets have been eliminated.
Governmental Fund Financial Statements
` Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues,
Expenditures, and Changes in Fund Balances for all major governmental funds. An accompanying
schedule is presented to reconcile and explain the differences in net assets as presented in these
statements to the net assets presented in the Government -Wide Financial Statements. The Airport
has presented all major funds that met the qualifications of GASB Statement No. 34.
All governmental funds are accounted for on a spending or "current financial resources"
measurement focus and the modified accrual basis of accounting. Accordingly, only current assets
and current liabilities are included on the Balance Sheet. The Statement of Revenues,
Expenditures and Changes in Fund Balances present increases (revenues and other financing
sources) and decreases (expenditures and other financing uses) in net current assets. Under
modified accrual basis of accounting, revenues are recognized in the accounting period in which
they become both measurable and available to finance expenditures of the current period.
Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual
(generally 60 -days after year-end) are recognized when due. The primary sources susceptible to
accrual are property tax, investment income, and grant revenues.
Expenditures are generally recognized under the modified accrual basis of accounting when the
related fund ability is incurred. An exception to this general rule is principal and interest on general
long-term debt which is recognized when due.
The Airport reports the following major governmental funds:
The General Fund is the government's primary operating fund. It accounts for all financial
resources of the Airport.
15
BLAIR AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
- continued -
C. Budgetary Policy and Control
• Budgetary Basis of Accounting
The Airport's legally adopted budget is not in conformity with generally accepted accounting
principles. The budget is prepared and adopted using the cash basis of accounting whereby
revenues budgeted are expected to be received rather than earned and expenditures budgeted
are expected to be disbursed rather than incurred. There are no significant differences between
the budgeted basis of accounting and the generally accepted basis. The Board sets the
property tax levy needed to support the coming years budget in August of each year and
submits its budget as required by State statute.
• Budgetary Control
Each funds appropriated budget is prepared on a detailed line item basis. Revenues are
budgeted by source. Expenditures are budgeted by department. Expenditures at the
fund level constitutes the legal level of control. Expenditures may not exceed
appropriations at this level. All budget revisions at this level are subject to final review by
j the Council. No revisions to the budget were made for the year ended September 30,
2004.
D. Investments .
Investments are shown at cost. There are no significant differences in cost and fair values at
September 30, 2004.
E. Capital Assets
Capital assets, which include land, machinery and equipment (furniture, vehicles, computers, etc.)
and buildings and runways, are reported in Governmental Activities column of the Government -
Wide Financial Statements. Capital assets are defined by the Airport as assets with an initial,
individual cost of more than $5,000. Such assets are recorded at historical cost or estimated
historical cost if purchased or constructed. Donated or annexed capital assets are recorded at
estimated market value at the date of donation or annexation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially
extend assets lives are not capitalized. Major outlays for capital assets and improvements are
capitalized as projects are constructed. The Airport qualifies for the exemption under GASB 34 to
not retroactively apply the capitalization requirements of general infrastructure assets. The
requirements to capitalize and depreciate these assets has been applied as of October 1, 2003.
Depreciation is recorded in the Government -Wide Financial Statements on a straight-line basis over
the useful life of the assets as follows:
Assets Years
Machinery and Equipment 10
Vehicles and computers. 5
Buildings and runways 40
Street system 40
16
BLAIR AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
- continued -
F. PropertyTaxes
Property tax revenue is recognized when collected by the County as the Airport's agent within the
current period. There are no property taxes due which are not delinquent and all delinquent taxes
are not considered collectible as of September 30, 2004.
The Airport's December 31, 2003 valuation was $379,169,947. The levy for the Airport for the
year ending September 30, 2004 was .017 per $100 of value. The total tax levy was $57,661.
Property taxes are collected by the County and are due December 31 of each year and
delinquent in halves at May 1 and September 1 of the following year.
G. Claims and Judgments Payable
The Airport records a liability for litigation, judgments, and claims when it is probable that an asset
has been impaired or a liability has been incurred prior to year-end and the probable amount of loss
(net of any insurance coverage) can be reasonably estimated. The liability, if any, is reported in the
Government -Wide Statement of Net Assets. The portion of the liability, which will be liquidated with
expendable, available financial resources, if any, is reflected as a liability of applicable
governmental funds.
H. Compensated Absences
The Blair Airport Authority does not accrue compensated absences because the amount cannot be
reasonably estimated.
1. Cash and Cash Equivalents
For the purposes of the Statement of Cash Flows the Airport considers all short-term debt
instruments purchased within a maturity of three months or less to be cash equivalents. Short-term
investments are recorded at cost.
NOTE #2 — DEPOSITS
The statutes of the State of Nebraska require that local governmental units follow the "prudent
man rule with deposits. The Airport requires that it has deposits one hundred and five percent
secured by collateral valued at market or par whichever is lower less the amount of the Federal
Deposit Insurance Corporation Insurance. Total deposits at September 30, 2004, were $182,043.
Deposits consist of savings accounts and certificates of deposit with current maturities. These deposits
have no restrictions. The deposits are entirely Category 1 which means that the investments are
insured or collateralized with securities held by the entity's agent. There is no difference between the
deposits fair value and the presented amounts.
17
BLAIR AIRPORT AUTHORITY, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
NOTE 3 - CAPITAL ASSETS - GOVERNMENTAL FUNDS
Capital Assets Not Depreciated
Other Capital Assets:
Buildings and runways
Equipment
Total Other Capital Assets
Less Accumulated depreciation:
Buildings
Equipment
Total Accumulated depreciation
Other Capital Assets Net
Governmental Activities
Capital Assets, net
Balance Balance
Sept. 30, 20 Additions Deletions Sept. 30, 2004
$ 2,621,422 $ 841,564 $ 0 $ 3,462,986
494,013 524,565 0 1,018,578
0 0 0 0
494,013 524,565 0 1,018,578
(84,105) (18,943) 0 (103,048)
0 0 0 0
(84,105) (18,943) 0 (103,048)
409,908 505,622 0 915,530
$ 3,031,330 $ 1,347,186 $ 0 $ 4,378,516
Depreciation expense of $18,943 was charged
to General Government Expenses on the Statement of Activities.
18
BLAIR AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
NOTE #4 — RISK MANAGEMENT
The Blair Airport Authority is exposed to various risks of loss related to torts; theft, damage to and
destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks
are covered by the purchase of commercial insurance. The Airport assumes liability for any deductibles
and claims in excess of coverage limitations. Settled claims from these risks have not exceeded
commercial insurance coverage in any of the past three fiscal years.
029-1=11R,
In the Government -Wide financial statements net assets are classified in the following categories:
Invested in Capital Assets
This category groups all capital assets, including infrastructure, into one component of net assets.
Accumulated depreciation on these assets reduces this category.
Restricted Net Assets
This category presents external restrictions imposed by creditors, grantors, contributors or laws or
regulations of other governments and restrictions imposed by law through constitutional provisions or
enabling legislation. The Airport applies restricted funds first to qualifying expenses.
Unrestricted Net Assets
This category represents the net assets of the Airport that are not restricted for any project or other
purpose.
In the Fund financial statements, reserves and designations segregate portions of fund balance that are
either not available or have been earmarked for specific purposes. The various designations are
established by actions of the Airport Board and Management and can be increased, reduced, or
eliminated by similar actions. There were no reservations of fund balance at September 30, 2004.
19
F
E
f
E
NOTE #6 - LONG TERM DEBT
Dated Description
E
4/23/03 Refunding Bonds
r
4:
7/07/03 BANS
r_
9/30/03 BANS
r
Total
i'
f_
t
r
BLAIR AIRPORT AUTHORITY
SCHEDULE OF CHANGES IN GENERAL LONG-TERM DEBT
FOR THE YEAR ENDED SEPTEMBER 30, 2004
Interest -
Rate
1.40-4.35%
4.00%
4.00%
Balance
Sept 30,
2003
Additions Deductions
Balance
Sept 30,
445,000 0 20,000 425,000
1,332,837 0 1,332,837 0
273,314 1,054,370 1,159, 817 167,867
$ 2,051,151 $ 1,054,370 $ 2,512,654 $ 592,867
See Notes to Financial Statements
20
continued
BLAIR AIRPORT AUTHORITY
SCHEDULE OF GENERAL OBLIGATION BONDS
PRINCIPAL AND INTEREST REQUIREMENTS
BY YEAR OF MATURITY
September 30, 2004
NOTE #6 - CONTINUED
Year Ending
Principal
Interest
September 30,
Requirements
Requirements
Total
2005
$ 30,000
$ 20,340 $
50,340
2006
197,867
19,860
217,727
2007
30,000
12,583
42,583
2008
30,000
11,907
41,907
2009
30,000
11,120
41,120
2010
30,000
10,228
40,228
2011
30,000
9,231
39,231
2012
35,000
8,058
43,058
2013
35,000
6,736
41,736
2014
35,000
5,362
40,362
2015
35,000
3,945
38,945
2016
35,000
2,484
37,484
2017
40,000
870
40,870
$ 592,867
$ 122,724 $
715,591
21
BLAIR AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2004
NOTE #7 - ALLOWANCE FOR DOUBTFUL ACCOUNTS
The Airport uses the direct write-off for uncollectable accounts. There were no doubtful
accounts at September 30, 2004.
NOTE #8 - CONCENTRATION OF CREDIT RISK
All of the revenue from charges for services of the Blair Airport Authority are from the local
Blair area therefore creating a concentration of credit risk. If the Blair area economy was
depressed this could have an adverse effect on the collection of the revenue.
NOTE #9 - GRANTS
The Blair Airport Authority has been approved for three grants through the Federal Aviation
Administration for land acquisition in the amounts of $1,192,137, $5,522.712 and
$1,468,524 as of September 30, 2004. Funds received for costs incurred through
September 30, 2004 are $1,042,039, $2,149,403 and $0, respectively.
f
i
EDWARD W. SCHROEDER
I CERTIFIED PUMIC ACCOUNTANT
r 1904 SOUTH STREET OFFICE:
BOX 486 (402) 426-4080
FAX:
BLAIR, NEBRASKA 68008 (402) 426-9340
REPORT ON INTERNAL CONROL OVER FINANCIAL REPORTING AND
ON COMPLIANCE BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS
January 10, 2005
To the Blair Airport Authority Board
Blair, Nebraska
I have audited the financial statements of the governmental activities, and each major fund
of the Blair Airport Authority, as of and for the year ended September 30, 2004, which
collectively comprise the Blair Airport Authority's basic financial statements and have
issued my report thereon dated January 10, 2005. 1 conducted my audit in accordance with
accepted auditing standards and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reporting
In planning and performing my audit, I considered the Blair Airport Authority, Nebraska's
internal control over financial reporting in order to determine my auditing procedures for the
purpose of expressing my opinions on the financial statements and not to provide an
r opinion on the internal control over financial reporting. However, I noted certain matters
involving the internal control over financial reporting and its operation that I consider to be
reportable conditions. Reportable conditions involve matters coming to my attention
relating to significant deficiencies in the design or operation of the internal control over
financial reporting that, in my judgment, could adversely affect the Blair Airport Authority,
Nebraska's ability to record, process, summarize, and report financial data consistent with
the assertions of management in the financial statements. Reportable conditions are
described in the accompanying schedule of findings and questioned costs as item #1.
A material weakness is a reportable condition in which the design or operation of one or
more of the internal control components does not reduce to a relatively low level the risk
that misstatements caused by error or fraud in amounts that would be material in relation to
the financial statements being audited may occur and not be detected within a timely period
by employees in the normal course of performing their assigned functions. My
consideration of the internal control over financial reporting would not necessarily disclose
all matters in the internal control that might be reportable conditions and, accordingly, would
not necessarily disclose all reportable conditions that are also considered to be' material
weaknesses. However, of the reportable conditions described above, we consider item #1
to be material weaknesses.
23
Blair Airport Authority Board
Page 2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Blair Airport Authority's
financial statements are free of material misstatement, I performed tests of its compliance
with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of my audit, and accordingly, I do not express such an
opinion. The results of my tests disclosed no instances of noncompliance or other matters
that are required to be reported under Government Auditing Standards.
This report is intended solely for the information and the use of the management, the
Airport Board, and federal awarding agencies and pass-through entities and is not intended
to be and should not be used by anyone other than these specified parties.
Edward W. Schroeder
Certified Public Accountant
24
EDWARD W. SCHROEDER
CERTIFIED PUBLIC ACCOUNTANT
1904 SOUTH STREET OFFICE:
BOX 486 (402) 426-4080
FAX:
BLAIR, NEBRASKA 68008 (402) 426-9340
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONROL OVER
FINANCIAL COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
January 10, 2005
To the Blair Airport Authority Board
Blair, NE 68008
Compliance
I have audited the compliance of the Blair Airport Authority, Nebraska, with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
September 30, 2004. The Blair Airport Authority's major federal programs are identified in the summary
of auditor's results section of the accompanying schedule of findings and questions costs. Compliance
with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal
programs is the responsibility of the Blair Airport Authority's management. My responsibility is to
express an opinion on the Blair Airport Authority's compliance based on my audit.
conducted my audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non -Profit Organizations. Those standards and OMB Circular A-133
require that I plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect
on a major federal program occurred. An audit includes examining, on a test basis, evidence about the
Blair Airport Authority's compliance with those requirements and performing such other procedures as I
considered necessary in the circumstances. I believe that my audit provides a reasonable basis for.my
opinion. My audit -does not provide a legal determination on the Blair Airport Authority's compliance
with those requirements.
Internal Control Over Financial Reporting
The management of the Blair Airport Authority is responsible for establishing and maintaining effective
internal control over compliance with the requirements of laws, regulations, contracts, and grants
applicable to federal programs. In planning and performing my audit, I considered the Blair Airport
Authority's internal control over compliance with requirements that could have a direct and material
effect on a major federal program in order to determine my auditing procedures for the purpose of
expressing my opinion on compliance and to test and report on the internal control over compliance in
accordance with OMB Circular A-133.
25
Blair Airport Authority Board
Page 2
I noted certain matters involving the internal control over compliance and its operation that I consider to
be reportable conditions. Reportable conditions involve matters coming to my attention relating to
significant deficiencies in the design or operation of the internal control over compliance that, in my
judgment, could adversely affect the Blair Airport Authority's ability to administer a major federal
program in accordance with the applicable requirements of laws, regulations, contracts, and grants.
Reportable conditions are described in the accompanying schedule of findings and questioned costs as
items. However, of the reportable conditions described above, I consider item #1 to be a material
weakness.
A material weakness is a reportable condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low level the risk that noncompliance with
the applicable requirements of laws, regulations, contracts, and grants caused by error or fraud that
would be material in relation to a major federal program being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned functions. My
consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be reportable conditions and, accordingly, would not necessarily disclose all
reportable conditions that are also considered to be material weaknesses. However, of the reportable
condition described above, I considered #1 to be a material weakness.
This report is intended solely for the information and use of the audit committee, management, Airport
Board, and federal awarding agencies and pass-through entities and is not intended to be and should
not be used by anyone other than these specified parties.
Edward W. Schroeder
Certified Public Accountant
26
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Blair Airport Authority, Nebraska
Schedule of Findings and Questioned Costs
Year ended September 30, 2004
FINANCIAL STATEMENTS:
Type of auditor's report issued - Unqualified.
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
REPORTABLE CONDITIONS: ITEM#1
Segregation of Duties — One important aspect of internal control is the
segregation of duties among employees to prevent an individual employee
from handling duties, which are incompatible. The investing, deposit and
preparation of reports are done by the same person.
Recommendation - We realize that with a limited number of office
employees, segregation of duties is difficult. However, the Airport should
review its control procedures to obtain the maximum internal control possible
under the circumstances.
Response — We will consider this.
Conclusion — Response acknowledged. The Airport could segregate duties
to the extent possible with existing personnel and utilize the council to
provide additional control through review of financial transactions and
reports.
- continued -
W:?
Blair Airport Authority, Nebraska
Schedule of Findings and Questioned Costs
Year ended September 30, 2004
- continued -
FEDERAL AWARDS:
Type of auditor's report issued — Qualified.
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
REPORTABLE CONDITIONS: ITEM #1
Segregation of Duties — One important aspect of internal control is the
segregation of duties among employees to prevent an individual employee
from handling duties, which are incompatible. The investing, deposits and
preparation of reports are done by the same person.
Recommendation - We realize that with a limited number of office
employees, segregation of duties is difficult. However, the Airport should
review its control procedures to obtain the maximum internal control possible
under the circumstances.
Response — We will consider this.
Conclusion — Response acknowledged. The Airport could segregate duties
to the extent possible with existing personnel and utilize the council to
provide additional control through review of financial transactions and
reports.
IDENTIFICATION OF MAJOR PROGRAMS:
CFDA# NAME
20.106 United States Department of Transportation
DOLLAR THRESHOLD: $500,000
AUDITEE WAS NOT A LOW-RISK AUDITEE.
c
OMB No. 0348-0057
FORM SF -SAC U.S. DEPARTMENT OF COMMERCE - BUREAU OF THE CENSUS
(8.97) ACTING AS COLLECTING AGENT FOR
Data Collection Form for Reporting gn OFFICE OF MANAGEMENT AND BUDGET
AUDITS OF STATES, LOCAL GOVERNMENTS, -AND NON-PROFIT' ORGANIZATIONS
®Complete this.form, as required by OMB Circular A=133,'"Audits. , 1209 ZinleAti
E �t Clearinghouse Street
10th
of States, Local Governments, and Non -Profit Organizations." Jefferso10nville; 1N 47132
GENERAL INFORMATION (To be completed by auditee, except for Item 7)
1. Fiscal year ending date for this submission 2. Type of Circular A-133 audit
Month Day/Year
9 /3004 191`Single audit. 2EI`Program-specific audit
3. Audit period covered FEDERAL 4. Date received by Federal
i$7 Annual 3 Other- Months GOVERNMENT clearinghouse
z ❑ Biennial USE'ONLY'
5. Employer Identification Number (EIN)
a. Auditee EIN
111111111
6. AUDITEE INFORMATION
a. Auditee name
Blair Airport Authority
b. Are multiple ENS covered in this report? 1 ❑ Yes 29 No
7. AUDITOKINFORMATION (To be completed by auditor)
a. Auditor name
Edward W. Schroeder, CPA
b. Auditee address (Numberand street)
218 S. 16th Street
City
Blair
State ZIP Code
NE 68008
c. Auditee contact
Name
Rod Storm
Title
Administrator
d. Auditee contact telephone
( 402 426 - 4191
e. Auditee contact FAX (Optional)
( ) -
f. Auditee contact E-mail (Optional)
I
I
g.AUDI CERTIFICATION STATEMkNT ' This' is
to certify that; to' the best of my knowledge and
belief, the auditee has: (1)'Engaged an auditor.to
perform an audit in accordance with the provisions of
OMB' Circular A-133 for the period described in Part I,
Items 1 and 3; (2):the:,auditor has completed such
audit and presented.'a signed audit: re0ort which '
statesAhat the audit was. conducted in accordance
with the provisions of the Circular; and, (3).the
information' included in ParEs l,'ll, and, 111'of this data
collectiorilbr n is accurate and complete. I declare
that the foregoing is true and correct.
Signature of certifying official Date
Month Day Year
Name/Title of certifying official
Administrator
b. Auditor address (Number and street)
1904 South Street Box 486
City .
Blair
State ZIP Code
NE 68008
c. Auditor contact
Name
Edward W. Schroeder, CPA
Title
President
d. (4 012 Aud)r4 contact t410 ph0one
e. Auditor contact FAX(Optional)
(402)426 -9340
f. Auditor contact E-mail (Optional)
edschroeder@huntel.net
g AUDITOR STATEMENT, ;=The data elements.and
information included in:this form::a4lirnited to those
prescribed.by OMB Circular A 133; The information,
induded i4 Parts.'II and I11 of the;form, eX�ept for Part,
Pl,.ltems 5 e'nd 6, was transferr""from the auditor's
reports) for the period; described in Part 1, Items .1. '
and 3; and is not a;substitiite for such reports. The
auditor'has not performed any auditing procedures
since the date of the auditor'sreport(s). A copy of the
reporting package by'OMB Circular A-133,
which includes the,complete auditor's report(s), is
available In its entirety from the:audltee,at the
- address provided in Part l of this form As''required,by
OMB Circular A-133, the information in Parts;ll.and
Ilkof this form was entered in this form by the'auditor
based on, information included in .the reporting
package. The auditor -has not performed any
additional auditing procedures in.connection with the
completion of this form..
Signature of auditor Date
e A 1 nth/ 19 / 0 5r
EIN: 4 1 7 6 1 0 0 1 6 1 1 0 1 6
• A GENERAL INFORMATION — Continued
8. Indicate whether the auditee has either a Federal cognizant or.oversight agency for audit.'
(Mark (X) one box)
❑ : Cognizant agency 2`CJ' Oversight,agency
9. Name of: Federal. cognizant or oversight agency for audit.(Mark (X) one''box)
6❑,Justice :.
of ❑ African': Development s3 ❑ Federal ,Emergency '. 16b, usil6e
os ❑ ,Peace Corps
Foundation Management Agency .:7 ❑` Labo`r ,.
ss ❑ Small'Business
,
02 ❑ Agency for 3a ❑ Federal Mediation and.. a3 ❑ National Aeronautics
Administration
International 'Conciliation� Service and Space.
ss ❑Social Security
Development •. 3s ❑ General Services, Administration
Administration
to ❑ Agriculture Administration ss ❑ National Archives and
19 El State
1i ❑ Commerce 93 ❑ : Health and Human Records Administraton.
20 ® Transportation
94 ❑ Corporation for Servicesos ❑ National Endowment
21 EJ Treasury
National and': 1a ❑ Housing,and Urbanfor,the Arts,
820 United States "
Community Service Development os ❑ `National Endowment
Information Agency
12 ❑ Defense o3 ❑ Institute for Museum forthe.Humanities
sa ❑ Veterans Affairs
8a ❑ Education Services a7 ❑ National Science
❑ Other — Specify.
si ❑ Energy oa ❑ Inter -American Foundation
ss ❑ Environmental Foundation 07 ❑ Office of National Drug
Protection Agency 15 ❑ Interior Control Policy
• FINANCIAL STATEMENTS (To be completed by auditor),
1. Type of audit report (Mark (X) one box)
1 ® Unqualified opinion 2 ❑ Qualified opinion 30 Adverse opinion a ❑ Disclaimer of opinion
2. Is a "going concern" explanatory
paragraph included in the audit report? 1 ❑ Yes 2N No"
3. Is a reportable condition disclosed? i ® Yes 2 ❑ No —SKIP to item 5
4. Is any reportable' condition reported
as a material weakness?. 112 Yes . 2 ❑ No ,; ,,
5. Is, a material noncompliance disclosed? 1 ❑ Yes 2 ® 'No
• FEDERALPROGRAMS (To be completed by auditor)
f
I.Type of audit report on major program compliance
i ❑ Unqualified opinion 2 ® Qualified opinion 3 ❑ Adverse opinion a❑ Disclaimer of opinion
2. What is the dollar threshold to distinguish Type A and Type B programs §_,520(b)?
$ 500,000
3. Did the auditee qualify as a low-risk auditee (§_ .530)7
i ❑ Yes 212 No .
4. Are there any audit findings required to be;reported under § .51'0(a),?
i N Yes 2 ❑ No
5. Which Federal Agencies are required to receive the reporting package?' (Mark (X) all that apply)
of ❑ African Development s3 ❑ Federal Emergency 1s ❑:Justice .
os° Peace Corps
Foundation Managoment Agency . W ❑ Labor;
59"0,18mallBusiness
020 Agency,for sa❑ Fode ral?Mediatio.n and a3;❑ Natio'nel Aeronautics
Administration
Ihternati'onal Conciliation Service- >,' and Space
6610 Social Security
Development 39 ❑ General Services Administration`'.
,Administration .
10 ❑ Agriculture .Administration ss ❑ National,Archive`s and,
'9':3"EJ'
19 ❑`,State'
11 ❑ Commerce Health and Human Records Administrator;20
QTranspostation
9a ❑ Cor bt, 'tion for. Services 05 i National Endoirvment
p
21 ❑ Treasury
National and a ❑ Housing and Urban: for thi 'Arts
82 ❑United States
Community Service DevelopmEnt os❑ National -Endowment
�.InformationAgency
12 ❑ Defense. 03 ❑ Inst(tufe for Museum for.the Humanities
sa.'=Veterans.Affairs
8a ❑ Education Services a�.❑ National Science
,
oo ®`,None
s1 ❑ . Energy 04 ❑ Inter -American Foundation
s's ❑ Environ'menfaf Foundation o7 ❑ Office of National Drug.
. .� Other,,'..;, Specify;
Protection Ag'en'cy 15.L -I Interior: � , 'Dontrol "{Policy
Page 231 FORM SF -SAC (8-97)
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