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FY1990 Audit Report CityCITY OF BLAIR, NEBRASKA JULY 31, 1990 CITY OF BLAIR, NEBRASKA TABLE OF CONTENTS Page INDEPENDENT AUDITORS' OPINION 1-2 COMBINED STATEMENTS: Special Revenue Funds: r_ Combined Balance Sheet - All Fund Types and Account Groups 3-4 Combined Statement of Revenues, Expenditures and Combining Schedule of Revenues, Expenditures Changes in Fund Balance - Budget (Cash Basis) and Actual - All Governmental Fund Types 5 Combined Statement of Revenues, Expenses and Changes Individual Statement of Revenues, in Retained Earnings/Fund Balance - Budget (Cash Basis) and Actual - All Proprietary Fund Types and (Cash Basis) Similar Trust Funds 6 General Fixed Assets Account Group: 20 Statement of General Fixed Assets 7 Statement of Changes in General Fixed Assets 8 General Long -Term Debt Account Group: Statement of General Obligation Bonds Principal and Interest Requirements by Year of Maturity 9 Statement of Changes in General Long -Term Debt 10 Combined Statement of Cash Flow - All Proprietary Fund Types and Similar Trust Funds 11 NOTES TO FINANCIAL STATEMENTS 12-17 STATEMENTS OF INDIVIDUAL FUNDS: Special Revenue Funds: Combining Balance Sheet 18 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances 19 Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - Street Fund 20 Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - Block Grant Fund 21 Enterprise Funds: Combining Balance Sheet 22 Combining Statement of Revenues, Expenses, and Changes in Retained Earnings 23 Combining Statement of Cash Flow 24 Individual Statement of Revenues and Expenses - Budget (Cash Basis) and Actual - Blair Apartments 25 Individual Statement of Revenues and Expenses - Budget (Cash Basis) and Actual - Water 26-27 Individual Statement of Revenues and Expenses - Budget (Cash Basis) and Actual - Sewer 28 CITY OF BLAIR, NEBRASKA TABLE OF CONTENTS Page SUPPORTING SCHEDULES: Schedule of General Fund Revenues - Budget (Cash Basis) and Actual ' 29 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Administration Department 30 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Contingency Allowance 31 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Police Department 32 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Cemetery 33 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Fire Department 34 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Park Department 35 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Library 36 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Supervised Recreation 37 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Swimming Pool 38 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Airport 39 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Landfill 40 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Animal Control 41 EDWARD W. SCHROEDER CERTIFIED PUBLIC ACCOUNTANT 1904 SOUTH STREET BOX 486 BLAIR, NEBRASKA 68008 Honorable Mayor and Members of the City Council City of Blair, Nebraska Gentlemen: November 2, 1990 RESIDENCE: (402) 468-5253 OFFICE: (402) 426-4080 I have audited the general purpose financial statements of the City of Blair, Nebraska, and the combining, individual fund, and account group financial statements of the City as of and for the year ended July 31, 1990, as listed in the table of contents. These financial statements are the responsibility of the entity. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with generally accepted auditing standards and generally accepted government auditing standards. 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 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 opinion. As described more fully in Note 1, the budgetary comparisons included in the combined statements of revenues and expenditures are on the basis of cash receipts and expenditures which is different from the accrual basis on which the actual amounts are reported. The budgetary information included for the year ended July 31, 1990, has not been compiled or audited by me and, accordingly, I do not express an opinion or any other form of assurance on it. Management has elected to omit the summaries of significant assumptions and accounting q r p g policies required under established guidelines for presentation of prospective financial statements. If the omitted summaries were included in the budgeted information, they might influence the user's conclusions about the city's budgeted information. Accordingly, this budgeted information is not designed for those who are not informed about such matters. Mayor and Members of the City Council November 2, 1990 Page 2 In my opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Blair, Nebraska, at July 31, 1990, and the results of its operations and the changes in cash flow for its propriety fund types for the year then ended, in conformity with generally accepted accounting principles. Also, in my opinion, the combining, individual fund, and account group financial statements referred to above present fairly, in all material respects, the financial position of each of the individual funds and account groups of the City of Blair, Nebraska, at July 31, 1990, and the results of operations of such funds and the changes in cash flow of the individual proprietary funds for the year then ended, in conformity with generally accepted accounting principles. My examination was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole and on the combining, individual fund, and individual account group financial statements. The accompanying financial information listed as supporting schedules in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements of the City of Blair, Nebraska. Such information has been subjected to the auditing procedures applied in the examination of the general purpose combining, individual fund, and individual account group financial statements and, in my opinion, is fairly stated in all material respects in relation to the financial statements of each of the respective individual funds and account groups, taken as a whole. Edward W. Schroeder Certified Public Accountant CITY OF BLAIR, NEBRASKA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JULY 31 1990 ASSETS Governmental Fund Types Special Debt General Revenue Service Cash $ 78,718 $ 53,874 $ 18,669 Receivables: Insurance Improvement Funds Billed user fees - - - Special assessments - - 163,117 Accrued interest 516 3,472 - Other - 791 - Investments -at cost (unre'stricted) 179,884 595,065 10,000 Due from County Treasurer 31,627 588 2,138 Inventory - - - Prepaid expenses Restricted assets - cash and investments - at cost - Property - net of accumulated depreciation, where applicable - Amount available in Debt Service for general long-term debt retirement - Amount to be provided for retirement of general long-term debt - Contract receivable - OPPD - TOTAL ASSETS $290,745 i Fund Tvves Account Groups General General Fixed Long-term Assets Debt 3,850,867 - - 193,924 - - - 30,917 - 4,676,791 - - - - $ 652,999 1193,924 $4,911,082 $ 9,112,873 L_21_,742 $3,850,867 $224,841 See Notes to Financial Statements. General Capital Enterprise Insurance Improvement Funds Fund $ - $ 86,453 $ - - 154,366 - 141,816 25,378 113 - 791 - 92,475 669,713 - - 28,123 - - 4,630 - - 767,226 32,629 - 7,376,193 - Account Groups General General Fixed Long-term Assets Debt 3,850,867 - - 193,924 - - - 30,917 - 4,676,791 - - - - $ 652,999 1193,924 $4,911,082 $ 9,112,873 L_21_,742 $3,850,867 $224,841 See Notes to Financial Statements. CITY OF BLAIR NEBRASKA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JULY 31, 1990 LIABILITIES Accounts payable Accrued interest Accrued expenses Deposits Bonds payable Revenue bonds payable Lease payable L . - • contract payable Total liabilities Governmental Fund Tvpes Special Debt General Revenue Service $ 41,998 $ 81,721 - 41,998 81,721 Contributed capital - Investment in general fixed assets - - Retained earnings - - Fund balance 248,747 571,278 Total fund balances 248,747 571,278 Proprietary Fund Types General Capital Enterprise Insurance Improvement Funds Fund $ 19,777 - 48,419 - 2,846 - 34,396 - 2,545,000 - 2,650,438 Account Groups General General Fixed Long-term Assets Debt - 190,000 - 18,841 - 16,000 - 224,841 $ - $ - 4,320,934 $ - $ - ® - - - 3,850,867 - - 2,141,501 - - - 193,924 4,911,082 - 32,742 193,924 4,911,082 6,462,435 32,742 3,850,867 TOTAL LIABILITIES AND FUND BALANCES 5290,745 5 652,999 5193,924 $4,911,082 $ 9,112,873 S 32,742 $3,850,867 5224,841 See Notes to Financial Statements. w w c. Special Revenue Fund Capital Improvement Fund Variance Favorable Budget Actual (Unfavorable) S - 480,985 S - 432,475 480,985 432,475 S - (48,510) (48,510) 6,000 6,000 - 6,000 6,000 - 474,985 426,475 (48,510) 5,000 5,000 (491,865) (500,751) (11,880) 4,980,358 $4,968,478 (69,276) 4,980,358 $4,911,082 (8,886) Variance Favorable Budget Actual (Unfavorable) 379,800 367,331 (12,469) 37,650 44,412 6,762 - 1,553 1,553 417,450 413,296 (4,154) - 281,000 (281,000) 563,852 620,802 (56,950) 563,852 901,802 (337,950) (146,402) (488,506) (342,104) 72,000 170,769 98,769 (74,402) (317,737) ,$(243,335) 889,015 889,015 $ 814,613 r S 571,278 Capital Improvement Fund Variance Favorable Budget Actual (Unfavorable) S - 480,985 S - 432,475 480,985 432,475 S - (48,510) (48,510) 6,000 6,000 - 6,000 6,000 - 474,985 426,475 (48,510) 5,000 5,000 (491,865) (500,751) (11,880) 4,980,358 $4,968,478 (69,276) 4,980,358 $4,911,082 (8,886) CITY OF BLAIR NEBRASKA COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN RETAINED EARNINGS/FUND BALANCE BUDGET (CASH BASIS) AND ACTUAL ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YEAR ENDED JULY 31, 1990 Enterprise Funds Variance Favorable Budget Actual (Unfavorable) OPERATING REVENUES: User fees Sale of merchandise Rental Insurance contributions Other Total EXPENSES: Personal services Operating expenses Materials and supplies Construction contracts Rental expense Depreciation Employee insurance benefit Payments to insurance companies Total OPERATING INCOME (LOSS) OTHER REVENUE (EXPENSE): Interest income Interest expense Operating transfers - in Operating transfers - out NET INCOME (LOSS) RETAINED EARNINGS/FUND BALANCE - July 31, 1989 RETAINED EARNINGS/FUND BALANCE - July 31, 1990 $ 667,314 6,600 44,400 126.900 NNWAZZIEMKI 780,851 86,120 (190,360) 375,796 (209,557) 126,362 $2,254,631 See Notes to Financial Statements. $ 716,772 8,531 43,483 9.028 420,104 234,971 80,452 348 239,220 975,095 i 118,695 (187,819) 353,786 (74,149) 13,232 WAR 52,141,501 26,924 14,540 (1,265) 4,500 277 (239,220) (194,244) (261,644) 32,575 2,541 (22,010) 135,408 5 (113,130) Insurance Fund Variance Favorable Budget Actual (Unfavorable) 98,900 61,529 160,429 (7,849) 4,967 116,481 76,684 193,165 (35,654) 3,709 (31,945) S 61.805 S 32,742 S - 1,275 3,656 4,931 (17,581) (15,155) (32,736) (27,805) (1,258) 5(29,063) GENERAL FUND; *� Administration Police Cemetery � Fire Park Library � Supervised n recreation . Swimming pool � Airport � Landfill Animal control ` � SPECIAL REVENUE FUNDS - Street � CAPITALIZED LEASE - � Library TOTALS ` ~ CITY OF BLAIR, NEBRASKA STATEMENT OF GENERAL FIXED ASSETS JULY 31, 1990 Land Buildings Vehicles Equipment Total� $ 15,0D0 $ 693,309 $ - - - 58,680 115,000 18,084 - - - 257,273 97,952 342,605 1,250 22,500 116,600 - - 274 - 100,000 337,581 - 32,000 137,069 - 15,000 6,700 - - 5,686 4r700 18,008 49,790 236,412 ¢ 115,753 $ 824,062 43,093 101,773 15,611 148,695 41,165 298,427 104,545 546,352 22,556 161,656 27,488 27,762 165,461 503,042 51,433 220,493 82,007 103,707 1,744 12,130 403,163 699,365 -- - 203,404 $407,452 $1,811,1102 $5Z58,314 $1,073,999 $3,850,867 See Notes to Financial Statements. -7- CITY OF BLAIR, NEBRASKA STATEMENT OF CHANGES IN GENERAL FIXED ASSETS FOR THE YEAR ENDED JULY 31, 1990 Balance July 31, 1989 Additions Dispositions GENERAL FUND: Administration Police Cemetery Fire Park Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE FUNDS - Street CAPITALIZED LEASE - Library TOTALS Balance July 31, 1990 $ 824,062 $ - $ - $ 824,062 97,558 16,370 (12,155) 101,773 148,695 - - 148,695 266,405 32,022 - 298,427 541,329 5,023 - 546,352 159,216 2,440 - 161,656 27,762 - - 27,762 503,042 - - 503,042 220,492 - 220,492 103,707 - - 103,707 12,130 - - 12,130 675,050 24,315 - 699,365 203,404 - - 203,404 $3,782,852 $ 80,170 $(12,155) $3,850,867 See Notes to Financial Statements. Year Ending July 31, 1991 1992 1993 1994 1995 CITY OF BLAIR, NEBRASKA STATEMENT OF GENERAL OBLIGATION BONDS PRINCIPAL AND INTEREST REQUIREMENTS BY YEAR OF MATURITY JULY 31, 1990 Principal Requirements $ 96,841 53,000 45,000 15,000 15,000 5224.841 Interest Requirements Total $ 11,805 $108,646 6,855 59,855 3,240 48,240 1,425 16,425 480 15,480 $ 23,805 $248,646 See Notes to Financial Statements. -9- See Notes to Financial Statements. -10- CITY OF BLAIR, NEBRASKA STATEMENT OF CHANGES IN GENERAL LONG-TERM DEBT FOR F THE YEAR ENDED JULY 31, 1990 Balance Balance Interest July 31, July 31, Dated Description Rate 1989 Additions Deductions 1990 6/15/88 Various purpose r 5.25-6.40% $255,000 $ 65,000 $190,000 Total bond obligations 255,000 - 65,000 190,000 F Capitalized lease 6.00-7.00% 37,286 - 18,445 18,841 Stemmerman land contract 12.00% 24,000 - 8,000 16,000 TOTAL $316,286 $ - S 91,445 $224,841 See Notes to Financial Statements. -10- CITY OF BLAIR, NEBRASKA COMBINED STATEMENT OF CASH FLOW ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YEAR ENDED JULY 31, 1990 CASH FLOW FROM FINANCING: Reduction of long-term debt (140,000) - Decrease in restricted assets 31,773 - Interest expense (187,819) - Decrease in accrued interest payable (2,617) - Cash from (used in) financing (298,663) - NET INCREASE (DECREASE) IN CASH 86,052 (30,798) CASH AND CASH EQUIVALENTS - Beginning of the period 670,114 63,427 CASH AND CASH EQUIVALENTS - End of the period $ 756,166 $ 32,629 See Notes to Financial Statements. -11- General Enterprise Insurance Funds Fund CASH FLOW FROM OPERATIONS: Net operating income (loss) $(197,281) $(35,654) Adjustment to reconcile net income to net cash from operations: Depreciation 239,220 - Increase in accounts receivable -user fees (1,870) - Increase in accounts receivable -other (303) - Decrease in inventory 1,153 - Increase in prepaid expenses (68) - Increase (decrease) in accounts payable 7,432 - Increase in accrued expenses 299 - Increase (decrease) in deposits payable 530 Net cash provided (used) by operations 49,112 (35,654) CASH FLOW FROM INVESTING: Purchase of property (59,599) - Interest income 118,695 3,709 Transfers - net 279,637 - Decrease (increase) in accrued interest receivable (3,130) 1,147 Cash from investing 335,603 4,856 CASH FLOW FROM FINANCING: Reduction of long-term debt (140,000) - Decrease in restricted assets 31,773 - Interest expense (187,819) - Decrease in accrued interest payable (2,617) - Cash from (used in) financing (298,663) - NET INCREASE (DECREASE) IN CASH 86,052 (30,798) CASH AND CASH EQUIVALENTS - Beginning of the period 670,114 63,427 CASH AND CASH EQUIVALENTS - End of the period $ 756,166 $ 32,629 See Notes to Financial Statements. -11- CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL STATEMENTS 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of Accounting: All governmental fund types are accounted for using the modified accrual basis of accounting. Their revenues are recognized when earned and expenditures are recognized when incurred except in the case of property tax revenues recognized when received, and in the recording of interest on general obligation bonds only when the coupons mature. The proprietary fund types and similar trust funds are accounted for using the accrual basis whereby revenues are recognized when earned and expenses are recognized when incurred. The City does not apply encumbrance accounting in any of its funds. B. Debt Service Fund: The Debt Service Fund is used to account for the payment of principal and interest on general long-term debt. The primary sources of revenue are property taxes and special assessments. C. Inventory: Inventory is stated at the lower of cost (first -in, first -out) or market value. The consumption method is used in regard to inventory expenditure recognition. D. Property: All fixed assets are recorded at cost or estimated cost, if actual cost is not available. The proprietary and fiduciary fund assets are presented on the respective balance sheets except for the cost of any underground utility lines which are not included in the assets. Depreciation of the assets is computed on a straight-line method over the estimated useful lives of the assets. The range of estimated lives is from five to fifty years. Assets in other than proprietary and fiduciary funds are recorded as expenditures at the time of purchase with the accumulated cost being presented in the general fixed asset group of accounts. Certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems are not capitalized. No depreciation is provided for assets in the general fixed asset group of accounts. -12- CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL STATEMENTS, Continued 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Budgetary Basis: The City's legally adopted budget is based on requirements of the State of Nebraska. The budget is prepared and adopted using the cash basis of accounting whereby revenues are budgeted when expected to be received rather than earned and expenditures are budgeted when expected to be disbursed rather than incurred. F. Compensated Absences: The City of Blair does not record accrued compensated absences as they are unmeasurable as of July 31, 1990. G. Investments: The Investments are bank Certificates of Deposits or U.S. Government Securities with no unusual restrictions other than penalty for early withdrawal. All unrestricted investments are short-term. Investments are stated at cost, which approximates market value. All investments are entirely insured or collateralized with U.S. Government Securities and are considered cash equivalents. 2. RESTRICTED ASSETS Restricted assets consist primarily of cash, certificates of deposit, and savings accounts. The assets are restricted as follows: Enterprise Insurance Funds Funds Funds held by the County Treasurer for Bond retirement $ 240 $ - Bond and interest sinking funds 733,780 - Utility deposit funds 33,206 - Reserve for insurance claims - 32,629 Total restricted assets $767,226 $ 32,629 3. LONG-TERM DEBT The City entered into an agreement with the City of Blair Library Building Corporation on October 1, 1975 to lease a library building which was constructed by the Building Corporation with proceeds from the sale of bonds. The City is G required to make payments under the terms of the lease in amounts equal to the interest and bond principal payments of the bonds issued by the Building Corporation. At the end of the lease term title to the building will be conveyed to the City. The transaction has been treated as a purchase with the present value of the remaining lease payments recorded as a liability in the general long-term group of accounts. -13- CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL, STATEMENTS Continued General long-term debt, excluding bonds, consists of the following: Amount Current Portion Lease payable 10/1/75 6.00-7.00°% $18,841 $18,841 Land contract payable 9/1/82 12% $16,000 $ 81000 Proprietary fund long-term debt consists of the following: Current Amount Portion Water: 6/15/88 5.15-8.00% $2,545,000 $115,000 4. PENSION PLANS The city has two pension plans covering substantially all of its employees. Employees other than policemen are covered by a defined contribution plan. All contributions required including 3% of gross wage in employee contributions and 3% of gross wage in contributions from the City are invested with an investment manager. The employees must have accumulated one year of service to participate in the plan. The plan is a single employer plan with the City maintaining fiduciary responsibility for it. Contributions for the fiscal year ended July 31, 1990 were $48,422 and are expected to remain relatively level from year to year. The policemen are covered under a defined benefit plan established by the statutes of the State of Nebraska. Policemen terminating before retirement age receive payment for their contributions to date of termination plus interest accrued and vested portion of the City's contributions based on the statutes of the State of Nebraska. The City has fiduciary responsibility for the plan and it is a single employer plan only. Current year contributions of $33,903 were 12% of gross wages which, compiles with statutory requirements. The City contributed 6% of gross wages and the policemen contributed 6%. The City has no material pension benefit obligations as of January 1, 1990, per Actuarial Report dated November 7, 1990. The City does expect contributions to remain relatively level from year to year. -14- r CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL STATEMENTS, Continued During the year ended July 31, 1984, the City transferred police pension funds to an independent trustee for investment. The trustee will maintain the fund according to state law. This change in pension fund maintenance eliminated the need for the police pension fund. Contributions to the trustee were reported as an expenditure during the year ended July 31, 1990. 5. OTHER ASSET - ELECTRIC PLANT CONTRACT In April 1984, the City of Blair contracted to sell its electrical transmission and distribution generating facilities to the Omaha Public Power District. The terms of the agreement were as follows: Omaha Public Power District agreed to buy the City of Blair facilities for the sum of $5,950,000. The terms of payment shall be $1,000,000 payable at the date of the contract and the balance of $4,950,000 amortized over thirty years at nine percent interest per annum, with annual payments of $481,815 commenced in April 1985. This contract is unsecured. This contract also provided for the Omaha Public Power District to supply electrical service directly to the City and its residents. The transfer of electrical services was completed on July 31, 1984. 6. CONTRACT RECEIVABLE - BLOCK GRANT The City of Blair received an Economic Development Block Grant on July 7, 1989, in the amount of $284,794. The City used the funds to make a loan to Nathaniel Simms Cabinetmakers, Inc. for $281,000 on July 7, 1989. The terms are as follows: The interest rate is 6% until July 7, 1990, and 7% thereafter. Security is the Deed of Trust, Financing Statement, and Security Agreement dated July 7, 1989. Interest only payments are due until July 7, 1991. Principle and interest shall be repaid in full by July 7, 1998. Kenner S. Swedburg and William S. Beans are guarantors of the loan. The City of Blair has charged off against July 31, 1990, operations $281,000, the full principle amount of the loan, due to the future ability to pay of Nathaniel Simms Cabinetmakers, i Inc. as of the Balance Sheet date. All accrued interest has also been removed from the Balance Sheet. -15- 7. M. 91 CITY OF BLAIR NEBRASKA NOTES TO FINANCIAL STATEMENTS Continued FUNDS IN TRUST - DEBT REFUNDING The City of Blair has refunded debt in its Water Fund by setting aside current funds in an independently managed trust fund in an amount necessary to retire future bond and interest payments. The funds held in trust and refunding debt outstanding at July 31, 1990, are $359,070 and $350,000 respectfully. ACCOUNTS RECEIVABLE - SPECIAL ASSESSMENTS The City of Blair's special assessments outstanding as of July 31, 1990, are composed of the following: Special assessment principle and current interest $ 96,244 Special assessment delinquent interest 66,873 Total Special Assessments Receivable $163,117 The City of Blair special assessment principle is 100% delinquent at July 31, 1990. The receivable is secured by tax liens on the property assessed. The City received property in foreclosure for special assessments in the amount of $262,189 during fiscal year end July 31, 1990. The property was given a zero carry value in the financial statements. LEASE COMMITMENTS The City of Blair has the following lease commitments: Lease Number Lease Date Terms 97184 3-06-79 Renewed in 1989 for 5 years 97021 6-26-78 Renewed in 1988 for 5 years 97295 9-07-79 One year 98565 8-01-83 Renewed in 1988 for 5 years -16- Annual Amount $180 $180 $100 $180 r CITY OF BLAIR NEBRASKA NOTES TO FINANCIAL STATEMENTS Continued 10. INSURANCE FUND e The City of Blair self -insures certain medical, dental, and eye benefits for its employees. Funds are contributed from various funds into the insurance fund for proper allocation. The contributions into the fund for July 31, 1990, were $144,855. According to management estimates the insurance fund reserves are significantly underfunded at July 31, 1990. Management goals are to have reserves of $80,000 in the fund. The fund reserves at July 31, 1990, were $32,629. 11. COMPENSATED ABSENCES r_ The City of Blair has not accrued compensated absences because the amount cannot be reasonably estimated. -17- CITY OF BLAIR NEBRASKA COMBINING BALANCE SHEET - SPECIAL REVENUE FUNDS JULY 31, 1990 ASSETS Block Street Grant Fund Fund Total CASH SAVINGS $ 53,874 $ - $ 53,874 INVESTMENTS 595,065 - 595,065 ACCRUED INTEREST RECEIVABLE 3,472 - 3,472 DUE FROM THE COUNTY TREASURER 588 - 588 TOTAL X652,999 � - $652,999 LIABILITIES AND FUND BALANCES ACCOUNTS PAYABLE $ 81,721 $ - $ 81,721 FUND BALANCE 571,278 - 571,278 TOTAL $652,999 $ - $652,999 -18- CITY OF BLAIR, NEBRASKA COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES SPECIAL REVENUE FUNDS FOR THE YEAR ENDED JULY 31, 1990 -19- Block 4 Street Grant Fund Fund Total t REVENUES: Street revenues $367,331 $ - $ 367,331 Development block grants - - - Interest on investments 44,412 - 44,412 Other revenues 1,553 - 1,553 Total revenues 413,296 - 413,296 EXPENDITURES: Salaries 137,402 - 137,402 FICA 10,436 - 10,436 Retirement 6,185 - 6,185 Employee insurance 24,001 - 24,001 Legal - - - Engineering 230 - 230 Auditing 1,538 - 1,538 Office expenses 130 - 130 Dues 68 - 68 Utilities 4,279 - 4,279 Telephone 731 - 731 Travel 81 - 81 Insurance 9,802 - 9,802 Maintenance 16,996 - 16,996 Street lighting 84,454 - 84,454 Contingency reserve - - - Car expense 600 - 600 County Treasurer fees 163 - 163 Sand, gravel and rock 10,379 - 10,379 i` Gas, diesel and oil 7,825 - 7,825 " Materials and supplies 18,276 - 18,276 Block grant bad debt - 281,000 281,000 Rental 150 - 150 Capital outlay: Motorized equipment 24,314 - 24,314 Street improvements 262,762 - 262,762 Total expenditures 620,802 281,000 901,802 REVENUES OVER (UNDER) EXPENDITURES (207,506) (281,000) (488,506) OTHER FINANCING SOURCES (USES): Operating transfers - in 170,769 - 170,769 f.; Operating transfers - out - - - REVENUES OVER (UNDER) EXPENDITURES (36,737) (281,000) (317,737) FUND BALANCE (DEFICIT) - July 31, 1989 608,015 281,000 889,015 FUND BALANCE - July 31, 1990 $571,278 $ - $ 571,278 -19- CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (CASH BASIS) AND ACTUAL SPECIAL REVENUE FUNDS - STREET FUND FOR THE YEAR ENDED JULY 31, 1990 Variance Favorable Budget Actual (Unfavorable) REVENUES: Highway allocation County road tax Motor vehicle pro rata Incentive payment State maintenance agreement Curb and street cutting Sale of rock Equipment rental Interest on investments Reimbursed expense Miscellaneous Total Revenues EXPENDITURES: Salaries FICA Retirement Employee insurance Legal Engineering Auditing Office expense Dues Utilities Telephone Travel Insurance Maintenance Street lighting Contingency reserve Car expense County Treasurer fees Sand, gravel, and rock Gas, diesel, and oil Materials and supplies Rental Capital outlay: Motorized equipment Street improvements Total expenditures REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES): Operating transfers -in Operating transfers -out REVENUES OVER (UNDER) EXPENDITURES FUND BALANCE - JULY 31, 1989 FUND BALANCE - JULY 31, 1990 -20- $292,317 $295,041 $ 2,724 20,000 14,951 (5,049) 2,000 - (2,000) 3,000 3,000 - 13,183 13,183 - 500 153 (347) 300 1,648 1,348 - 1,050 1,050 37,650 44,412 6,762 48,500 38,305 (10,195) - 1,553 1,553 417,450 413,296 (4,154) 156,600 137,402 19,198 11,761 10,436 1,325 5,982 6,185 (203) 24,296 24,001 295 1,000 - 1,000 3,000 230 2,770 1,570 1,538 32 201 130 71 140 68 72 5,454 4,279 1,175 1,267 731 536 400 81 319 14,136 9,802 4,334 19,600 16,996 2,604 70,500 84,454 (13,954) 3,000 - 3,000 600 600 - 220 163 57 11,500 10,379 1,121 12,000 7,825 4,175 16,975 18,276 (1,301) 5,000 150 4,850 27,650 24,314 3,336 171,000 262,762 (91,762) 563,852 620,802 (56,950) (146,402) (207,506) (61,104) 72,000 170,769 98,769 (74,402) (36,737) $ 37,665 608,015 608,015 $533,613 $571,278 (This page left blank intentionally) LIABILITIES AND FUND BALANCE Blair Apartments Water Sewer CURRENT LIABILITIES: Current portion of long-term debt Accounts payable Accrued interest Accrued expenses Total current liabilities DEPOSITS PAYABLE LONG-TERM DEBT: Revenue bonds payable- unmatured Less current portion above Long-term debt -net Total liabilities FUND BALANCE: Contributed capital Retained earnings: Reserved Unreserved Total fund balance TOTAL LIABILITIES AND FUND BALANCE Total $ - $ 115,000 $ - $ 115,000 620 14,555 4,602 19,777 48,419 - 48,419 2.846 - 2,846 620 180,820 4,602 186,042 11190 33,206 - 34,396 2,545,000 - 2,545,000 (115,000) - (115,000) - 2,430,000 - 2,430,000 11810 2,644,026 4,602 2,650,438 1,550,100 2,770,834 4,320,934 - 766,986 240 767,226 359,870 1,761,631 (747,226) 1,374,275 359,870 4,078,717 2,023,848 6,462,435 $361,680 $6,7221743 $2,028,450 $ 9,112,873 CITY OF BLAIR, NEBRASKA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS ENTERPRISE FUNDS FOR THE YEAR ENDED JULY 31, 1990 Blair Apartments Water Sewer Total OPERATING REVENUES: User fees $ - $ 517,207 $ 199,565 $ 716,772 Sale of merchandise - 7,456 1,075 8,531 Rental 31,483 12,000 - 43,483 Other 1,480 7,548 - 9,028 Total 32,963 544,211 200,640 777,814 EXPENSES: Personal services 21,951 271,910 126,243 420,104 Operating expenses 18,151 136,148 80,672 234,971 Materials and supplies 639 64,311 15,502 80,452 Rental expense - 290 58 348 Construction contracts - - - - Depreciation 13,063 166,181 59,976 239,220 Total 53,804 638,840 282,451 975,095 OPERATING INCOME (LOSS) (20,841) (94,629) ( 81,811) (197,281) OTHER REVENUE (EXPENSE): Interest income 2,086 109,723 6,886 118,695 Interest expense - (187,444) (375) (187,819) Operating transfers -in - 276,620 77,166 353,786 Operating transfers -out (168) (73,981) - (74,149) NET INCOME (LOSS) (18,923) 30,289 1,866 13,232 RETAINED EARNINGS (DEFICIT) July 31, 1989 378,793 2,498,328 (748,852) 2,128,269 RETAINED EARNINGS (DEFICIT) July 31, 1990 $359,870 $2,528,617 $(746,986) $2,141,501 -23- CITY OF ! ,. NEBRASKA AL COMBINING OF CASH FLOW ENTERPRISE _ Y■R_ FOR y ENDED JULY 1_990 Blair Apartments Water Sewer 'Dotal Net Operating income (loss) $(20,841) $(94,629) $ (81,811) $(197,281) Adjustment to reconcile net income to net cash from operations: Depreciation 13,063 166,181 59,976 239,220 Decrease (increase) in accounts receivable - user fees - 4,449 (6,319) (1,870) Increase in accounts receivable - other - (303) - (303) Decrease in inventory - 1,153 - 1,153 Decrease (increase) in prepaid expenses - (282) 214 (68) Increase (decrease) in accounts payable (95) 5,203 2,324 7,432 Decrease in accrued expenses - 299 - 299 Increase (decrease) in deposits payable (361) 891 - 530 Net cash provided (used) by operations (8,234) 82,962 (25,616) 49,112 CASH FLOW FROM INVESTING: Purchase of property - (56,559) (3,040) (59,599,) Interest income 2,086 109,723 6,886 118,695 Transfers - net (168) 202,639 77,166 279,637 Decrease (increase) in accrued interest receivable 250 (4,156) 776 (3,130) Cash flow from (used in) investing 2,168 251,647 81,788 335,603 CASH FLOW FROM FINANCING: Reduction of long-term debt - (110,000) (30,000) (140,000) Decrease (increase) in restricted assets - (1,827) 33,600 31,773 Interest expense - (187,444) (375) (187,819) Increase (decrease) in accrued interest payable - (2,092) (525) (2,617) Cash flow from (used in) financing - (301,363) 2,700 (298,663) NET INCREASE (DECREASE) IN CASH (6,066) 33,246 58,872 86,052 CASH AND CASH EQUIVALENTS - Beginning of the period 30,362 576,504 63,248 670,114 CASH AND CASH EQUIVALENTS - End of the period $ 24,296 5609,750 $122,120 $ 756,166 man CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - BLAIR APARTMENTS FOR THE YEAR ENDED JULY 31, 1990 OPERATING REVENUES: Rental Other Total Revenues EXPENSES: Personal services: Salaries FICA Workman's compensation H.A.L. insurance Unemployment compensation Total Operating expenses: Legal Auditing Postage Printing and publication Travel Heating fuels Utilities Telephone Insurance Maintenance Contingency reserve Other operating expenses Total Materials and supplies Total expenses OPERATING INCOME (LOSS) BEFORE DEPRECIATION DEPRECIATION OPERATING INCOME (LOSS) OTHER REVENUE - Interest income OTHER EXPENSE - Transfers out NET INCOME (LOSS) Variance Favorable Budget Actual (Unfavorable) $ 32,400 $ 31,483 $ (917) 122,000 1,480 (120,520) 154,400 32,963 (121,437) 21,970 17,459 4,511 1,650 1,325 325 486 400 86 2,809 2,760, 49 11 7 4 26,926 21,951 4,975 - 20 (20) 121 121 - 21 10 11 - 30 (30) - 104 (104) 900 926 (26) 8,819 11,026 (2,207) 366 391 (25) 2,671 2,267 404 6,925 3,091 3,834 1,000 - 1,000 600 165 435 21,423 18,151 3,272 1,062 639 423 49,411 40,741 8,670 104,989 (7,778) (112,767) - (13,063) (13,063) 104,989 (20,841) (125,830) 2,116 2,086 (30) (135,576) (168) 135,408 S(28.4711 5(18.923) S 9.548 -25- t CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - WATER FOR THE YEAR ENDED JULY 31 1990 -26- Variance Favorable Budget Actual (Unfavorable) OPERATING REVENUES: User fees $490,000 $517,207 $ 27,207 Sale of merchandise 5,500 7,456 1,956 Forfeited discounts 4,900 5,743 843 Hydrant rental 12,000 12,000 - Other - 1,805 1,805 Total revenues 512,400 544,211 31,811 EXPENSES: Personal services: Salaries 227,194 217,906 9,288 FICA 17,062 16,555 507 Workman's compensation 4,409 5,197 (788) HAL insurance 27,277 25,033 2,244 Retirement (city share) 8,081 7,148 933 Unemployment compensation 98 71 27 Total 284,121 271,910 12,211 Operating expenses: Legal fees 1,500 796 704 Auditing 1,407 1,404 3 Consultants 3,000 1,557 1,443 Employee appreciation 900 617 283 Postage 3,961 3,736 225 Printing and publications 870 1,128 (258) Computer programming 1,100 87 1,013 Schools, travel, and training 1,500 1,225 275 Dues 1,760 2,453 (693) Utilities 79,275 92,500 (13,225) Telephone 2,403 2,178 225 Vehicle insurance 562 638 (76) Liability insurance 2,034 1,455 579 Buildings and contents insurance 4,956 4,205 751 Employee bonds 500 57 443 Errors and omissions insurance 900 - 900 Radio maintenance 750 141 609 Office equipment maintenance 1,300 1,348 (48) Motorized equipment maintenance 3,500 1,802 1,698 Building maintenance 3,500 3,144 356 Major maintenance 10,000 8,452 1,548 Contingent reserve 8,000 2,716 5,284 Maintenance agreements 3,883 4,125 (242) Car expense 384 384 - Bad accounts - - - Total 137,945 136,148 1,797 - continued - -26- -27- CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - WATER FOR THE YEAR ENDED JULY 31 1990 Variance Favorable - continued - Budget Actual (Unfavorable) EXPENSES: Materials and supplies: Office supplies $ 1,500 $ 1,059 $ 441 Janitorial supplies 325 207 118 Stores and supplies 1,700 1,228 472 Chemicals 32,000 39,606 (7,606) Supplies for inventory 9,000 6,583 2,417 Gasoline 3,750 2,246 1,504 Clothing allowance 950 959 (9) Small tools 650 619 31 Hydrants, meter, pipe 12,500 11,696 804 Other materials and supplies - 108 (108) Total 62,375 64,311 (1,936) Rental expense - Office equipment 450 290 160 Total expenses 484,891 472,659 12,232 OPERATING INCOME (LOSS) BEFORE DEPRECIATION 27,509 71,552 44,043 DEPRECIATION - (166,181) (166,181) OPERATING INCOME (LOSS) is 27,509 (94,629) (122,138) OTHER REVENUES (EXPENSES): Interest income 81,000 109,723 28,723 Interest expense (189,460) (187,444) 2,016 Operating transfers - in 298,630 276,620 (22,010) Operating transfers - out (73,981) (73,981) - F, NET INCOME (LOSS) $ 143,698 $ 30,289 $(113,409) -27- CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - SEWER FOR THE YEAR ENDED JULY 31, 1990 OTHER REVENUE (EXPENSE): Interest income 3,004 Variance 3,882 Interest expense Favorable (375) Budget Actual (Unfavorable) OPERATING REVENUES: 77,166 - Transfer User fees $177,314 $199,565 $ 22,251 !I Sale of merchandise 1,100 1,075 (25) Other - - - Total revenues 178,414 200,640 22,226 EXPENSES: Personal services: Salaries 108,093 101,366 6,727 FICA 8,118 7,697 421 Workman's compensation 1,964 1,302 662 H.A.L. insurance 13,919 12,044 1,875 i Retirement (city share) 3,824 3,812 12 Unemployment compensation 63 22 41 Total 135,981 126,243 9,738 T Operating expense: Legal 200 - 200 Auditing 595 604 (9) Consulting 1,000 750 250 1' Employee appreciation 400 359 41 Postage 1,606 1,467 139 Printing and publication 475 504 (29) Computer programming 450 41 409 School, travel, and training 900 715 185 Dues 1,400 1,380 20 Utilities 53,738 50,917 2,821 Telephone 916 819 97 Insurance 7,714 6,082 1,632 Maintenance 15,533 14,818 715 Car expense 216 216 - Contingent reserve 5,000 2,000 3,000 Total 90,143 80,672 9,471 Materials and supplies 15,750 15,502 248 Construction contracts 4,500 4,500 Rental expense 175 58 117 Total expenses 246,549 222,475 24,074 OPERATING INCOME (LOSS) BEFORE DEPRECIATION (68,135) (21,835) 46,300 DEPRECIATION - (59,976) (59,976) OPERATING INCOME (LOSS) (68,135) (81,811) (13,676) OTHER REVENUE (EXPENSE): Interest income 3,004 6,886 3,882 Interest expense (900) (375) 525 Transfer - in '77,166 77,166 - Transfer - out - - - NET INCOME (LOSS) $ 11,135 $ 1,866 $ (9,269) -28- CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND REVENUES BUDGET (CASH BASIS) AND ACTUAL FOR THE YEAR ENDED JULY 31 1990 REVENUES: Taxes: Property taxes Insurance tax Receipts in lieu of taxes State aid Homestead relief Franchise tax Total Licenses and permits: Business licenses Dog licenses Permits and fines Total Charges for services: Library Landfill collections Cemetery lots Grave openings Swimming pool fees Swimming pool lessons Sales of fireworks Building and land leases Library user fees Total INTEREST INCOME OTHER REVENUES: Reimbursements Police lab fund Grants and MIRF County inspector payments Other miscellaneous revenue Total TOTAL REVENUES Budget $ 624,799 28,000 40,500 96,985 28,055 57.903 876,242 15,483 620 8,430 24,533 4,400 75,200 6,000 11,500 21,500 3,350 6,250 4,500 2.450 135.150 5.11 900 24,600 18,000 100 43,600 $1,084,635 -29- Actual $ 553,402 28,807 40,277 96,984 81,587 57.436 858,493 17,343 1,197 8,701 27,241 4,901 76,815 16,140 14,040 18,651 4,288 6,800 4,421 3,305 149,361 17,749 852 2,726 23,292 17,175 5.281 49.326 $1,102,170 Variance Favorable (Unfavorable) $(71,397) 807 (223) ( 1 ) 53,532 (467) (17,749) 1,860 577 271 2,708 501 1,615 10,140 2,540 (2,849) 938 550 (79) 855 14.211 12,639 852 1,826 (1,308) (825) 5,181 5,726 $ 17,535 P, ( CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL ADMINISTRATION DEPARTMENT FOR THE YEAR ENDED JULY 31, 1990 PERSONAL SERVICES: Salaries Social security Employee's insurance Retirement OPERATING EXPENSES: Legal Building inspection Auditing Civil defense Consulting Custodial services Employee appreciation Postage Printing and publications Dues Election expense Programming City utilities Telephone Travel expense Insurance and bonds Maintenance Tree stump removal Tobacco licenses Chamber of Commerce Car expense County Treasurer's collection fees Miscellaneous SUPPLIES RENTAL EXPENSES - Office equipment CAPITAL OUTLAY Office equipment TOTALS -30- Variance Favorable Budget Actual (Unfavorable) $102,070 $ 83,319 $ 18,751 7,665 6,389 1,276 39,314 36,865 2,449 2,865 2,659 206 24,000 30,958 (6,958) 3,600 3,680 (80) 829 831 (2) 1,800 1,875 (75) 400 556 (156) 2,700 2,405 295 1,100 1,076 24 1,408 1,469 (61) 5,500 7,098 (1,598) 2,200 3,356 (1,156) 712 - 712 900 243 657 2,400 2,436 (36) 4,049 3,860 189 5,000 3,794 1,206 6,233 4,627 1,606 3,950 4,977 (1,027) 11,000 13,080 (2,080) 700 1,140 (440) 7,500 7,500 - 1,200 1,100 100 6,224 6,418 (194) - 25 (25) 3,380 2,911 469 750 813 (63) 2,000 2,000 $251,449 $235,460 $ 15,989_ -30- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL CONTINGENCY ALLOWANCE FOR THE YEAR ENDED JULY 31, 1990 Variance Favorable Budget Actual (Unfavorable) SIREN $ 1,364 PAINT - SWIMMING POOL 806 TOTAL $20,000 $ 2,170 $17,830 -31- CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL POLICE DEPARTMENT FOR THE YEAR ENDED JULY 31 1990 PERSONAL SERVICES: Salaries Social security Employees' insurance Retirement OPERATING EXPENSES: Legal Auditing Postage Printing and publications Training Telephone Travel Dues Insurance Maintenance Miscellaneous SUPPLIES: Office supplies Gas and oil Uniforms Ammunition and range Miscellaneous RENTAL EXPENSE CAPITAL OUTLAYS Office equipment Motor vehicles Radio equipment TOTALS -32- Variance Favorable Budget Actual (Unfavorable) $303,677 $309,076 $(5,399) 22,806 23,474 (668) 33,951 35,735 (1,784) 15,267 16,951 (1,684) 11,500 11,504 (4) 804 853 (49) 803 507 296 891 681 210 2,000 1,344 656 5,402 5,251 151 1,000 942 58 165 346 (181) 9,638 7,651 1,987 7,950 10,383 (2,433) 1,150 680 470 6,449 6,677 (228) 6,900 8,137 (1,237) 7,040 7,531 (491) 5,717 6,283 (566) 600 601 (1) 12,912 10,628 2,284 1,120 - 1,120 13,500 12,332 1,168 4,006 4,038 (32) $475,248 $481,605 $(6,357) -32- CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL CEMETERY FOR THE YEAR ENDED JULY 31 1990 PERSONAL SERVICES: Salaries Social security Employees' insurance Retirement OPERATING EXPENSES: Legal Auditing Printing and publications Instrument recording Travel Dues Repurchase cemetery lots Heating fuel Utilities Telephone Insurance Maintenance Miscellaneous SUPPLIES: Operating supplies Gas/Oil/Diesel Uniforms Small tools Sand/Gravel/Rock RENTAL EXPENSE TOTALS -33- Variance Favorable Budget Actual (Unfavorable) $31,410 $28,704 $ 2,706 2,359 2,179 180 3,930 3,736 194 848 637 211 150 - 150 110 54 56 235 165 70 70 5 65 - 106 (106) - 40 (40) 1,100 1,281 (181) 200 - 200 1,650 1,536 114 490 363 127 1,762 1,260 502 3,850 4,305 (455) 800 463 337 1,600 1,211 389 243 234 9 1,225 705 520 600 589 11 9,500 9,030 470 $62,132 $56,603 $ 5,529 -33- CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL FIRE DEPARTMENT FOR THE YEAR ENDED JULY 31 1990 -34- Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES $ 3,412 $ 4,652 $(1,240) OPERATING EXPENSES: Utilities and telephone 13,735 13,229 506 Insurance 7,384 6,510 874 Maintenance 6,925 5,694 1,231 Travel 150 328 (178) Training 625 565 60 Miscellaneous 391 135 256 SUPPLIES: Gas and oil 2,100 1,701 399 Safety equipment 5,500 4,433 1,067 Miscellaneous 645 616 29 HYDRANT RENTAL 12,000 12,000 - CAPITAL OUTLAY: Specialized equipment 31,500 32,022 (522) TOTALS $84,367 $81,885 $ 2,482 -34- f CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL PARK DEPARTMENT FOR THE YEAR ENDED JULY 31, 1990 Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $32,538 $33,461 $ (923) Social security 2,444 2,543 (99) Employees' insurance 3,431 3,474 (43) OPERATING EXPENSES: Travel 200 127 73 Utilities and telephone 3,172 3,351 (179) Insurance 2,092 1,508 584 Maintenance 6,100 6,775 (675) Miscellaneous 171 161 10 f' SUPPLIES: Gas and oil 1,700 1,639 61 Small tools 200 986 (786) Miscellaneous 753 609 144 CAPITAL OUTLAY: Motorized equipment 2,840 2,049 791 Playground equipment 3,000 2,975 25 TOTALS $58,641 $59,658 $ (1,017) -35- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LIBRARY FOR THE YEAR ENDED JULY 31 1990 -36- Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $ 63,648 $ 62,695 $ 953 Social security 4,780 4,771 9 Employees' insurance 6,746 6,983 (237) Retirement 1,958 2,725 (767) OPERATING EXPENSES: Auditing 261 241 20 Postage 360 369 (9) Dues 280 262 18 Printing and publications 215 77 138 Utilities 9,667 8,388 1,279 Telephone 487 439 48 Travel 475 134 341 Insurance 1,473 1,169 304 Maintenance 4,037 4,624 (587) Custodial services 2,107 1,858 249 SUPPLIES: Supplies 2,434 2,266 168 Library materials 30,000 27,986 2,014 CAPITAL OUTLAY: Office equipment 4,610 2,440 2,170 TOTALS $133,538 $127,427 $ 6,111 -36- CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SUPERVISED RECREATION FOR THE YEAR ENDED JULY 31 1990 Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $11,263 $ 5,857 $ 5,406 Social security 846 447 399 Employees' insurance 260 320 (60) OPERATING EXPENSES: Auditing 75 60 15 Professional fees 1,500 '700 800 Printing and publications 120 98 22 Utilities 4,472 4,590 (118) Telephone 471 327 144 Insurance 1,878 1,191. 687 Maintenance 4,700 5,543 (843) Little League and BYSA 4,500 4,500 - SUPPLIES: Gas and oil 600 166 434 Recreation supplies 740 365 375 CAPITAL OUTLAY: Motorized equipment 1,100 800 300 Aluminum bleacher boards 3,000 - 3,000 TOTALS $35,525 $24,964 $10,561 CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SWIMMING POOL FOR THE YEAR ENDED JULY 31 1990 -38- Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $22,647 $18,824 $3,823 Social security 1,701 1,430 271 Employees' insurance 273 665 (392) OPERATING EXPENSES: Auditing 187 181 6 Printing and publications 358 447 (89) Utilities and telephone 4,402 5,259 (857) Insurance 1,087 841 246 Maintenance 1,£300 2,795 (995) State sales tax 925 956 (31.) Miscellaneous - 43 (43) SUPPLIES: Chemicals 2,205 1,123 1,082 Small tools 500 - 500 Miscellaneous 715 292 423 TOTALS $36,800 $32,856 $3,944 -38- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL AIRPORT FOR THE YEAR ENDED JULY 31 1990 -39- Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $1,974 $ 804 $ 1.,170 Social security 141 61 80 Employees' insurance 234 228 6 OPERATING EXPENSES: Insurance 1,660 2,555 (895) Maintenance 1,200 653 547 Utilities and telephone 1,670 2,276 (606) Miscellaneous 275 30 245 RENTAL EXPENSE 1,000 - _ 1,000 TOTALS $8,154 $ 6,607 $1,547 -39- CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LANDFILL FOR THE YEAR ENDED JULY 31 1990 Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $27,090 $24,549 $ 2,541 Social security 2,034 1,866 168 Employees' insurance 3,635 3,586 49 Retirement 848 1,002 (154) OPERATING EXPENSES: Legal - 40 ( 40 ) Auditing 66 60 6 Printing and publication 245 88 157 Travel - 30 (30) Telephone 437 .484 (47) Utilities 670 855 (185) Insurance 1,551 1,188 363 Maintenance 4,725 10,561 (5,836) Well monitoring - 5,210 (5,210) SUPPLIES: Chemicals 260 240 20 Gas, diesel, and oil 2,900 4,228 (1,328) Uniforms 250 234 16 Sand, gravel, and rock 500 417 83 RENTAL EXPENSE 2,811 2,042 769 TOTALS $48,022 $56,680 $(8,658) CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL ANIMAL CONTROL FOR THE YEAR ENDED JULY 31, 1990 PERSONAL SERVICES: Salaries Social security Employees' insurance Retirement OPERATING EXPENSES: Legal Auditing Printing and publications Travel Training Veterinary expense Utilities and telephone Insurance Maintenance Miscellaneous SUPPLIES: Gas and oil Dog license & supplies Uniforms Miscellaneous CAPITAL OUTLAY - motorized equipment TOTALS -4 1 - Variance Favorable Budget Actual (Unfavorable) $16,574 $14,280 $ 2,294 1,245 1,041 204 1,698 3,091 (1,393) - 43 (43) 480 480 - 66 60 6 124 94 30 50 107 (57) "75 128 (53) 450 504 (54) 2,044 3,947 (1,903) 435 149 286 975 980 (5) 315 256 59 868 796 72 480 549 (69) 375 284 91 310 306 4 $26,564 $27,095 $ (531)