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FY1988 Audit Report Cityz ww, y � is AUDITORS'S OPINION 1-2 COMBINED STATEMENTS: Combined Balance Sheet - All Fund Types and Account Groups 3-4 Combined Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and is Actual - All Governmental Fund Types 5 Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balance - Budget (Cash 19 Basis) and Actual - All Proprietary Fund Types and 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: 21 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 23 Fund Types and Similar Trust Funds 11 NOTES TO FINANCIAL STATEMENTS 12-1C. STATEMENTS OF INDIVIDUAL FUNDS: Special Revenue Funds: Combining Balance Sheet 17 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances is Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - Street Fund 19 Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - Revenue Sharing 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 23 -. , 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 3 Schedule of General Fuad Expenditures - Budget (Cash Basis) and Actual - Park Department 3 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 Honorable Mayor and Members of the City Council City of Blair, Nebraska RVETWITIT(WIT 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, 1988, 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 auditing standards. Those perform the audit to obtain the financial statements ar audit includes examining on amounts and disclosures in also includes assessing the significant estimates made the overall financial state audit provides a reasonable accordance with generally accepted etandards require that I plan and reasonable assurance about whether z free of material misstatement. An a test basis evidence supporting the the financial statements. An audit accounting principles used and tagement, as well as evaluating ment presentation. I believe that my basis for my opinion. As described more fully in Note 1, the budgetary com pa so included in the combined statements of revenues and expenditure, are on the basis of cash receipts and expenditureswhich is different from the accrual basis on which the actual amounts a reported. The budgetary information included for the year endel July 31, 1988, has not been compiled or audited by me and, accordingly, I do not express an opinion or any other form of assurance on Management has elected to omit the summaries of significan assumptions and accounting 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 abou such matters. I Mayor and Members of the City Council October 30, 1988 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, 1988, 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, 1988, 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. M Edward W. Schroeder Certified Public Accountant CITY OF BLAIR, NEBRASKA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JULY 31 1988 ASSETS Cash Receivables: Billed user fees Special assessments Accrued interest Other Investments -at cost (unrestricted) Due from County Treasurer 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 Contract receivable - OPPD Contract receivable - block grant TOTAL ASSETS ffl General General Fixed Long-term Assets Debt 3,766,317 - ® - - 427,360 - - - 4,783,928 - - - - 500,000 - - - - - - 5323,116 $1,128,603 $533,638 $5,044,927 5 9,259,716 $115,834 $3,766,317 $427,360 am Proprietary Fund Government Fund Types Types General Special Debt Capital Enterprise Insurance General Revenue Service Improvement Funds Fund $274,859 161,345 $ 41,761 7,631 $ 176,258 34,998 - - - - 152,718 - - - 478,929 - - - 247 60,630 - 144,768 10,500 836 - - - - 426 - 29,000 405,207 - 108,600 381,532 80,000 19,010 1,421 12,948 - - - - - - - 30,485 - - - - - 4,681 - - - - - 740,164 - - - - - 7,762,952 - ffl General General Fixed Long-term Assets Debt 3,766,317 - ® - - 427,360 - - - 4,783,928 - - - - 500,000 - - - - - - 5323,116 $1,128,603 $533,638 $5,044,927 5 9,259,716 $115,834 $3,766,317 $427,360 am I CITY OF BLAIR® NEBRASKA COMBINED BALANCE SKEET - ALL FUND TYPES AND ACCOUNT GROUPS 0°ULY 31 1988 LIABILITIES Accounts payable Accrued interest Accrued expenses Deposits payable Bonds payable Revenue bonds payable Lease payable Land contract payable Total liabilities Proprietary Fund Government Fund Types Tyt�es General Special Debt Capital Enterprise Insurance General Revenue Service Improvement Funds Fund 17,698 $ 26,101 - - $ 32,574 - - - - - 27,016 - - 2,797 - 33,505 - 2,785,000 - 17,698 26,101 - - 2,881,192 - FUND BALANCES Contributed capital - - - Investment in general fixed assets - - - Retained earnings - - - Fund balance 305®418 1,102,502 5533,638 Total fund balances 305,418 1,102®502 533,638 TOTAL LIABILITIES AND FUND BALANCES 5323,116 51,128,603 $533,638 Account Groups General General Fixed Long-term Assets Debt - $ - - 340,000 - 5,360 -_-- 32,000 - 427,360 4,320,934 - - - - - $3,766,317 - 2,057,590 - - 55®044,927 - 5115,834 - - 5,044,927 6,378,524 115,834 3,766,317 - r4 z 60 (This page left blank intentionally) SRecial Revenue Fund Capital Improvement Fund Variance Variance Favorable • ..b Bud Le�t Actual (Unfavorable) Budget Actual (Unfavorable) 325,022 324,657 (365) - - - 41,450 60,493 19,043 $ 481,815 $ 477,437 (4,378) 242,800 - (242,800) - - - 609,272 385,150 (224,122) 481,815 477,437 264,514 1,764 262,750 - - - - - - 110,100 40,000 70,100 478,792 394,669 84,123 - - - 743,306 396,433 346,873 110,100 40,000 70,100 (134,034) (11,283) 122,751 371,715 437,437 65,722 72,000 74,398 2,398 38,100 38,100 - (42,012) (48,473) (6,461) (536,215) (502,637) 33,578 (104,046) 14,642 $ 118,688 (126,400) (27,100) $ 99,300 1,087,860 1,087,860 5,072,027 5,072,027 $ 983,814 $1,102,502$4,945,627 $5,044,927 I 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 1988 Enterprise Funds Insurance Fund Variance Variance Favorable Favorable Budget Actual (Unfavorable) Budget Actual (Unfavorable) OPERATING REVENUES® User fees $ 577,739 622,699 $ 44,960 $ - $ - $ - Sale of merchandise 5,600 7,500 1,900 - - - Rental 47,520 49,098 1,578 - Insurance contributions - - - 115,200 115,847 647 Other 19,005 22,782 3,777 - ---- Total Total 649®864 702®079 52,215 115,200 115,847 647 EXPENSES: Personal services 416,445 403,015 13,430 - - - Operating expenses 242,433 226,261 16,172 - - - Materials and supplies 174,289 88,687 85,602 - - - Construction contracts 5,553 4,581 972 - - Rental expense 520 - 520 - - - Depreciation - 276,443 (276,443) - - - Employee insurance benefit - - - 78,000 62,240 15,760 Payments to insurance companies - - - 63,632 58,683 4®949 Total 839,240 998,987 (159,747) 141®632 120,923 2,709 OPERATING INCOME (LOSS) (189,376) (296,908) (107,532) (26,432) (5,076) 21,356 OTHER REVENUE (EXPENSE)® Bond refunding expense - (107,264) (107,264) - - - Loan payoff discount - 1,125,189 1,125,189 - - - Interest income 48,350 85,153 36,803 4,500 6,560 2,060 Interest expense (213,138) (226,871) (13,733) - - - operating transfers - in 410,115 388,423 (21,692) - - - Operating transfers - out(194®000) (237,247) (43®247) - - - NET INCOME (LOSS) (138,049) 730,475 868,524 (21,932) 1,484 23®416 RETAINED EARNINGS/FUND BALANCE - July 31, 1987 1,313,263 1,313,263 114,350 114,350 PRIOR PERIOD ADJUSTMENT - See note 7 - 13,852 - - RETAINED EARNINGS/FUND BALANCE - July 31, 1988 1,1.75_,-214- $2,057,590 $ 92,418 $115,834 See Notes to Financial Statements. -6- GENERAL FUND Administration ®lice Cemetery Eire Park Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE tT - Street CAPITALIZED LEASE Library TOTALS CITY OF BLAIR, NEBRASKA STATEMENT O GENERAL f ASSETS JULY 31, 1988 Land Buildings -s Equipment Tota $ 15,000 $ 693,309 - - - 80,831 115,000 18,084 3,500 - - 237,59 97,952 342,605 1,950 22,500 116,600 - - 274 1,800 100,000 237,551 - 3 ,000 137,069 - 15,000 6,700 - - 5,656 2,650 rf Rif 49,790 206,9U 203,404 203,404 1 $1,012,451 See Notes - - - CITY OF BLAIR, NEBRASKA STATEMENT OF CHANGES I GENERAL FIXED ASSETS FOR THE YEAR ENDED JULY 31, 1958 Balance July 31, 1987 Additions Dis2ositions GENERAL FUND: Administration Police Cemetery Fire Parts Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE FUNDS - Street CAPITALIZED LEASE - Li ray TOTALS Balance July 31, 1988 $ 811,215 $ 11,171 $ - 822,386 109,969 13,067 (8,050) 114,986 148,403 700 - 149,103 264,897 1,508 - 266,405 533,976 10,243 (3,915) 540,304 150,791 4,238 - 155,029 26,862 1,335 - 28,197 502,823 219 - 503,042 220,491 1 - 220,492 103,707 - - 103,707 4,394 5,686 - 10,080 584,288 64,894 - 649,182 203,404 - - 203,404 3,665®220 $113,062 $(11,965) $3,766,317 See Notes to Financial Statements® -8- STATEMENT OF :- I'.) PRINCIPAL; REQUIREMENTS BY YEAR OF MATURITY JULY 31, 1988 Year Ending Principal Interest July 31® Requirements Reguirements Total 1989 $111,074 $ 31,020 $142,094 1990 93,000 17,963 110,963 1991 95,286 11,805 107,091 1992 53,000 6,855 59,855 1993 45,000 3,240 48,240 1994 15,000 1,425 16,425 1995 15,000 480 15,480 5427®360 72,788 $500,1 8 CITY OF BLAIR, NEBRASKA GENERALSTATEMENT OF CHANGES IN FOR THE YEAR ENDED JULY 31, 1988 See Notes to Financial Statements, -10- ,lance Balance Interest July 31, July 31, Dated Description Rate 1937 Additions Deductions 193 12/15/73 Various purpose -5.25% 55,000 - $ 25,000 $ 30,000 5/1/30 Various purpose 8.75-9.10% 15,000 - 15,000 - 6/15/33 Various purpose 6®25-3.60% 145,000 - 145,000 6/15/85 Various purpose 6.00-3.60% 210,000 - 210,000 6/15/88 Various purpose -6®40% - 310,000 - 310®000 Total bond obligations 425,000 - - 340,000 Capitalized lease 6.00-7®00% 63,360 - 13,000 55,360 Stemmerman land contract 12.00% 40,000 8,000 32,000 TOTAL $533®360 5310.000 5416,000 $427,360 See Notes to Financial Statements, -10- COMBINED STATEMENT OF CASH FLOW ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YEAR ENDED JULY 31, 1988 Purchase of property (28,883) - Interest income 85,153 6,560 Transfers - net 151,176 - Decrease (increase) in accrued interest receivable 1,308 1,648 Cash from investing 208L 754 8,208 .2Li___ Reduction of long-term debt General Decrease in restricted Enterprise Insurance Bond refunding expense Funds Fund CASH FLOW FROM OPERATIONS: 1,125,189 - Net operating income (loss) $ (296,908) $ (5,076) Adjustment to reconcile net payable 9,616 - income to net cash from operations: - See note 7 13,852 - Depreciation 276,443 - Increase in accounts receivable -user fees (22,522) - Decrease in accounts receivable -other 744 - Decrease in inventory 675 - Decrease in prepaid expenses 53 - Increase (decrease) in accounts payable 24,478 - Increase in accrued expenses 797 - Increase (decrease) in deposits payable 355, Net cash provided (used) by operations (15,885) (5,076) Purchase of property (28,883) - Interest income 85,153 6,560 Transfers - net 151,176 - Decrease (increase) in accrued interest receivable 1,308 1,648 Cash from investing 208L 754 8,208 .2Li___ Reduction of long-term debt (1,621,014) - Decrease in restricted assets 483,150 - Bond refunding expense (107,264) - Loan payoff discount 1,125,189 - Interest expense (226,871) - Increase in accrued interest payable 9,616 - Prior period adjustment - See note 7 13,852 - Cash from (used in) financing (323,342) - NET INCREASE (DECREASE) IN CASH (130,473) 3,132 CASH AND CASH EQUIVALENTS - Beginning of the period 688,263 111,866 CASH AND CASH EQUIVALENTS - End of the period LI57.,790 1114.L_9_98 -11- k 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. 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. Inventory is stated at the lower of cost (first -in, first -out) or market value. 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. MWA: 111111 �i��!ol:i�]��N,�l�l��!4��q��l��l�l��l!'l��l� r 333-� MMM�* 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. Restricted assets consist primarily of cash, certificates of deposit, and savings accounts. The assets are restricted as follows® Funds held by the County Treasurer for and retirement $ 2,090 and and interest sinking funds 707,174 Utility deposit funds 30,900 Total restricted assets $ 740,164 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 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 b 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. General long-term debt, excluding bonds, consists of the following® 11 t M $55,360 $18,074 $32,000 $ 81000 3. LONG-TERH DEBT, Continue? ff-roprietary fund long-term debt consists of the following: [IFVV� Current Amount Portion $2,725,000 $ 70,000 S 60,000 0,000 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 the Travelers Insurance Company. 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, 1988 were $39,164 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 isia single employer plan only. Current year contributions of $29,860 were 12% of gross wage which, compiles with statutory requirements. The City contributed 6% of gross wage and the policemen contribute 6%. The City does not have an actuarial study on the current plan. The City does expect contributions to remain relatively level from year to year. 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, 1988. awe 'A WTUN , C 0 �-4311 I � I. '' 30cs[�� 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. The City of Blair received an Economic Development Block Grant in the amount of $500,000. The City used the proceeds to make a loan to Kelly Ryan Equipment Company for $500,000 on May 2, 1986. The terms of the loan are as follows: Kelly Ryan Equipment Company agreed to pay all accrued interest at 5% per annum in September 1988, and quarterly thereafter with principal payments based on a five year amortization if net profits for the quarter equals principal due on all notes and mortgages of the borrower. Security for the loan is equipment per the financing statement on file dated r4ay 3, 1986, subject to the subordination agreement and standby agreement dated April 30, 1988. The loan is guaranteed by Kelly Ryan and H. Wayne Smith. The asset for the loan corpus is accounted for in the Block Grant Fund and has accrued interest of $56,250 at July 31, 1988. 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. In years prior to July 31, 1988, both the assets held in trust and the bond principle liability was recorded in the financial statements. However, on August 1, 1987, due to the irreversible commitment to retire these bonds with the funds in trust, the trust fund assets and refunded bonds were removed from the balance sheet. IBM The following are the amounts removed and the net prior period adjustment made to the Water Fund: Investments held in trust $(437,148) Accrued interest payable 11,000 Bonds payable 440,000 Net Prior Period Adjustment S 13,852 The funds held in trust and refunding debt outstanding at July 31, 1988, are $424,345 and $395,000 respectfully. The City of Blair's special assessments outstanding as of July 31, 1988, are composed of the following: Special assessment principle $ 276,43 Special assessment current interest 47,29 Special assessment delinquent interest 155,201 Total Special Assessments Receivable S 478,929 The City of Blair special assessment principle is 99% felinquent at July 31, 1988. The receivable is secured by tax liens on the property assessed. on M. CITY OF BLAIR, NEBRASKA COMBINING , r BALANCE . t SPECIAL 4 REVENUE FUNDS JULY 31, 1988 Revenue Block Street Sharing Grant Fund Fund Fund Total CASH SAVINGS $161,345 - $ - $ 161,345 INVESTMENTS 05,207 - - 405,207 ACCRUED INTEREST C IV 4,350 - 56,250 60,630 DUE FROM COUNTY TREASURER 1, 1 - - 1,421 ECONOMIC V LOP E T LOA - - 500,000 500,000 TOTAL 5572,353 - 5556,250 51,125,603 LIABILITIES AND FUND BALANCES ACCOUNTS PAYABLE $ 26,101 - - $ 26,101 FUND BALANCE 546,252 S - 5556,250 1,102®502 TOTAL 5572,353 - 5556,250 51,125,603 COMBINING SCHEDULE OF / •BALANCE -- SPECIAL REVENUE FUNDS ENDEDFOR THE YEAR JULY 31, 1988 Revenue Block Street Sharing Grant Fund Fund Fund Total REVENUES: Revenue sharing funds $ - - $ - $ - Street revenues 324,657 - - 324,657 Development block grants - - - - nterest on investments 35,493 - 25,000 60,493 Other revenues - - - - otal revenues 360,150 - 25,000 335,150 EXPENDITURES: Salaries 132,524 - - 132,524 FICA 9,760 - - 9,760 Retirement 6,11 - - 6,114 Employee insurance 19,251 - - 19,251 Legal 557 - - 557 Engineering 270 - - 270 Auditing 560 - - 560 Office expenses 157 - - 157 Dues 60 - - 60 Utilities 4,316 - - 4,316 Telephone 693 - - 693 Travel 179 - - 179 Insurance 16,309 - - 16,309 Maintenance 16,952 - - 16,952 Street lighting 73,300 - - 73,300 Contingency reserve - - - - Car expense 600 - - 600 County Treasurer fees 216 - - 216 Sand, gravel and rock 12,546 - - 12,546 Gas, diesel and oil 6,722 - - 6,722 Materials and supplies 5,259 - - 5,259 Block grant funds returned - - 1,764 1,764 Rental 401 - - 401 Capital outlay® Building 2,250 - - 2,250 Radio equipment 444 - - 444 Motorized equipment 22,200 - - 22,200 Street improvements 62,029 - - 62,029 Total expenditures 394,669 - 1,764 396,433 VENUES OVER (UNDER) EXPENDITURES (34,519) - 23,236 (11,233) OTHER FINANCING SOURCES (USES): Operating transfers - in 74,393 - - 74,393 Operating transfers - out (25,000) (23,473) - (43,473) REVENUES OV R (UNDER) EXPENDITURES 14,379 (23,473) 23,236 14,642 FUND BALANCE (DEFICIT) - July 31, 1937 531,373 23®473 533,014 1,037,360 FUND BALANCE - July 31, 1988 $546,252 $ - $556,250 $1,102,502 CITY OF BLAIR, NEBRASKA INDIVIDUAL OF r AND CHANGES IN FUND BALANCE BUDGET (CASH BASIS) AND ACTUAL SPECIAL REVENUE FUNDS FOR THE YEAR ENDED JULY 31, 1988 Variance Favorable BudgetActual,(Unfavorable) REVENUES Highway allocation County road tax Motor vehicle pro rata Incentive payment State maintenance agreement Curb and street cutting Sale of rocas Equipment rental Interest on investments Reimbursed expense Miscellaneous Total Revenues EXPENDITURES: Salaries FIC 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 roc Gas, diesel, and oil Materials and supplies Rental Capital outlay® Building Radio equipment 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, 1937 FUND BALANCE - JULY 31, 1988 $251,666 $263,799 $ 17,133 53,123 36,5 (16,575) 1,200 1,112 (33) 3,000 3,000 13,183 13,133 - 600 377 (223) 150 620 470 600 767 167 21,500 35,493 13,993 1,500 - (1,500) - 251 251 346®522 360,150 13,623 151,262 132,524 13,73 10,815 9,760 1,055 ,533 6,114 (1,576) 20,127 19,251 376 2,500 557 1,943 2,000 270 1,730 460 560 (100) 175 157 13 140 60 30 5,575 4,316 1,259 779 693 36 500 179 321 17,439 16,309 630 19,951 16,952 2,999 69,000 73,300 (4,300) 3,000 - 3,000 600 600 - 31 216 315 23,000 12,546 10,454 13,500 6,722 6,773 3,650 5,259 3,391 6,000 401 5,599 2,250 2,250 - 550 444 106 6,000 22,200 (16,200) 109,450 62,029 47,421 473.792 394,669 34.123 (132,270) (34,519) 97,751 72,000 000 000 (85,270) 14,879 $100,149 531,373 531,373 $446,103 CITY OF BLAIR, NEBRASKA INDIVIDUAL OF Ni AND CHANGES IN FUND BALANCE BUDGET BASIS) SPECIAL REVENUE FUNDS - REVENUE SHARING FUND FOR THE YEAR ENDED JULY 31, 1988 Variance Favorable Budget Actual (Unfavorable) REVENUES: Revenue sharing funds Interest on investments Miscellaneous Total revenues EXPENDITURES: Auditing Material and supplies Capital outlay® Equipment Construction contracts Total expenditures REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCINGUSE® Transfers out REVENUES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES FUND BALANCE (DEFICIT) - July 31, 1987 FUND BALANCE - July 31, 1988 090 iffamopff [ate CITI OF—BLAIR, NEBRASKA INDIVIDUALOF EXPENDITURES I' CHANGES IN FUND BALANCE GRANTBUDGET (CASH BASIS) AND ACTUAL SPECIAL REVENUE FUNDS - BLOCK ' THE YEAR ENDED JULY 31, 1988 Community development grant $242,300 Economic development grant - Interest on loans 19,950 Total revenues 262®750 EXPENDITURES: Community development contracts 261,11 Community development funds returned - Community development administration 3,400 Total expenditures 264,514 REVENUES OVER (UNDER) EXPENDITURES (1,764) FUND BALANCE - July 31, 1937 533.014 FUND BALANCE - July 31, 1933 5531.250 IFM Variance Favorable Actual • • 261,114 1 1' 262,750 (This page left blank intentionally) LIABILITIES AND FUND BALANCE Blair WaterApartments - wel CURRENT LIABILITIES: Current portion of long-term debt Accounts payable Accrued interest Accrued expenses Total current liabilities DEPOSITS PAYABLE LONG-TERM DEET: 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 $ - 70,000 30,000 $ 100,000 725 11,885 20,264 32,374 26,116 900 27,016 - 2.797 - 2,797 725 110,798 . 30,900 i 2,725,000 E i I l 2,785,000 i) (30,000) (1iiiii 655,000 1 / 12,685,000 .. 1,192 Ir 2,770,8344,320,934 - 673,624 66,540 740,164 399,315 1,700,845 $402,645 $6,721,267 $2,135,804 0 9,259,716- CITY OF BLAIR,NEBRASKA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES I I EARNINGS ENTERPRISE FUNDS FOR THE YEAR ENDED JULY 31, 1988 Blair Apartments Water Sewer Total User fees - $ 466,342 156,357 $ 622,699 Sale of merchandise - 6,300 1,200 7,500 Rental 49,09 - - 49,098 Other 2,997 19,785 - 22,782 Total 52,095 492,427 157,557 702,079 EXPENSES: Personal services 19,620 243,184 140,211 403,015 Operating expenses 19,647 121,676 84,938 226,261 Materials and supplies 1,547 72,188 14,952 88,687 Rental expense - - - - Construction contracts - - 4,581 4,581 Depreciation 14,934 188,696 72,813 276,443 Total 55,748 625,744 317,495 998.987 OPERATING INCOME (LOSS) (3,653) (133,317) (159,938) (296,908) OTHER REVENUE (EXPENSE): Bond refunding expense - (107,264) - (107,264) Loan payoff discount - 1,125,189 - 1,125,189 Interest income 1,517 74,245 9,391 85,153 Interest expense - (222,859) (4,012) (226,871) Operating transfers -in - 310,149 78,274 388,423 Operating transfers -cut 1324) (236,198) f725) (237,247) ET INCOME (LOSS) (2,460) 809,945 (77,010) 730,475 KETAINED(DEFICIT) - July 31, 1987 4i i r PRIOR PERIOD ADJUSTMENT - See Note 7 - 13.852 - RETAINED(DEFICIT) - July 31, 1988 $399,315 13,852 1 I' NEBRASKACITY OF BLAIR, COMBINING ENTERPRISE P't D . FOR THE YEAR ENDED JULY 31, • a < ., Net operating income (lass) Adjustment to reconcile net income to net cash from operations: Depreciation Increase in accounts receivable - user fees Decrease in accounts receivable - other Decrease in inventory Decrease in prepaid expenses Increase (decrease) in accounts payable Increase in accrued expenses Increase (decrease) in deposits payable Net cash provided (used) by operations $ (133,317) 14,934 133®696 72®313 276,443 - (20,765) (1,757) (22,522) - 351 393 744 - 675 - 675 - 23 30 53 (504) 6,593 13,334 24,473 - 797 - 797 (400) 755 - 355 10_, 77 43,313 (70,075) (15,335) Purchase of property (1,634) Interest income 1,517 Transfers - net (324) Decrease (increase) in accrued interest receivable 309 Cash flow from (used in) investing (132) CASH FLOW FROM FINANCING: Reduction of long-term debt Decrease (increase) in restricted assets Bond refunding expense Loan payoff discount Interest expense Increase (decrease) in accrued interest payable Prior period adjustment - See note 7 Cash flow from (used in) financing 10,195 (6,502) 74,245 73,951 1,163 142®362 r (25,000) (3,523) (4,012) (162) W (1,621,014) 433,150 (107,264) 1,125,139 (226,371) 9,616 13,352 (323,342) (130,473) INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - BLAIR APARTMENTS FOR THE YEAR ENDED JULY 31, 1988 OEM Variance Favorable B Actual (Unfavorable) OPERATING REVENUES: Rental $47,520 49,098 $ 1,578 Other 2� 255 9: 2,997 742 Total Revenues 49,775 52,095 2,320 EXPENSES: Personal services: Salaries 20,280 15,908 4,372 FICA 1,450 1,137 313 Workman's compensation 370 271 99 H. .L. insurance 2,289 2,288 1 Retirement - city share 635 - 635 Unemployment compensation 35 16 19 Total 25,059 19,,620 5,439 Operating expenses: Auditing 92 112 (20) Postage 20 28 (8) Printing and publication 125 - 125 Heating fuels 1,000 819 181 Utilities 9,500 8,562 938 Telephone 566 465 101 Insurance 3,556 3,304 252 Maintenance 14,700 6,357 8,343 Contingency reserve 1,000 - 1,000 Refunds 800 - 800 Total 31.35919,647 11,712 Materials and supplies 2..1034 1,547 487 Total expenses 58,452 40,814 17,638 OPERATING INCOME (LOSS) BEFORE DEPRECIATION (8,677) 11,281 19,958 DEPRECIATION 14,934 (14,934) OPERATING INCOME (LOSS) (8,677) (3,653) 5,024 TRANSFERS - OUT (324) (32 4) OTHER REVENUE - Interest income 900 1,517 617 NET INCOME (LOSS) S(7,777) (2,460 5,317 OEM aFai -1M- I II INDIVIDUAL r EXPENSES BUDGET AND ACTUAL ENTERPRISE r - WATER FOR r r JULY 31, 1988 Variance Favorable ud�tet Actual (Unfavorable) OPERATING V U S® User fees $421,213 $466,342 $45,129 Sale of merchandise 4,600 6,300 1,700 Forfeited discounts 4,750 4,964 214 Hydrant rental 12,000 12,000 - Other - 2.821 __2,821 Total revenues 442,563 492,427 49,86 EXPENSES: Personal services Salaries 200,473 202,636 (2,163) FICA 14,334 14,913 (579) Workman's compensation 4,088 2,228 1,860 HALO insurance 19,552 19,993 (441) Retirement (city share) 6,420 3,271 3,149 Unemployment compensation 315 143 172 Total 245,182 243,184 1,998 Operating expenses® Legal fees 1,500 50 1,450 Auditing 1,107 1,288 (181) Engineering - - - nspections - - Consultants 3,000 3,000 3,077 (77) Employee appreciation 900 473 427 Postage 3,700 3,390 310 Printing and publications 750 937 (187) Computer programming 2,000 295 1,705 Schools, travel, and training 1,750 961 789 Dues 1,500 1,716 (216) Utilities 72,000 79,013 (7,013) Telephone 2,100 1,813 287 Vehicle insurance 508 669 (161) Liability insurance 1,745 2,254 (509) Buildings and contents insurance 4,816 5,061 (245) Employee bonds 564 448 116 Errors and omissions insurance 1,485 - 1,485 Radio maintenance 750 289 461 Office equipment maintenance 1,225 1,302 (77) Motorized equipment maintenance 3,500 2,467 1,033 Building maintenance 3,000 3,807 (807) Major maintenance 10,000 8,191 1,809 Contingent reserve 4,000 - 4,000 Maintenance agreements 3,883 3,882 1 Car expense 384 384 - ad accounts 500 (91) 591 Total 126,667 121,676 4,991 - continued - -26- INDIVIDUAL STATEMENOF r EXPEASES BUDGET AND ACTUAL ENTERPRISE FUND - WATER FOR THE YEAR ENDED JULY 31, 1988 EXPENSES: Materials and supplies: Office supplies Janitorial supplies Stores and supplies Chemicals Supplies for inventory Gasoline Clothing allowance Small tools Hydrants, meter, pipe Repair contracts Other materials and supplies Total Rental expense - Ofice equipment Total expenses OPERATING•BEFOREr • OTHER Bond refunding expense Loan payoff discount incomeInterest Interest expense Operating transfers - in Operating transfersout 3%z $ 1,500 200 2,500 32,000 9,000 4,100 950 600 7,500 96,605 i 1,135 354 903 31,519 3,425 2,041 346 49 6,011 20,497 1 UUMM Variance Favorable $ 365 (154) 1,592 431 572 2,059 104 151 1,489 76,103 82.767 Yl+] MUM] 188,696 (188,696) ROEEPIMM CITY OF BLAIR, N BRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - SEWER FOR THE YEAR ENDED JULY 31,. 1988 Interest income 5,840 Variance 3,551 Interest expense Favorable (4,012) Budyet Actual (Unfavorable) OPERATING EVE UES: 78,274 1,108 Transfer User fees $156,526 $156,357 $ (169) Sale of merchandise 1,000 1,200 200 Other - - - Total revenues 157_,526 181,557 31 EXPENSES: Personal services: Salaries 119,412 115,990 3,422 FICA 8,538 8,537 1 Workman's compensation 1,808 870 938 H.A.L. insurance 11,433 10,420 1,013 Retirement (city share) 4,776 4,300 476 Unemployment compensation 237 94 143 Total 146,204 140!211 5,993 Operating expense: Legal 800 - Soo Auditing 414 498 (84) Employee appreciation 400 378 22 Postage 1,477 1,378 99 Printing and publication 425 467 (42) Computer programming 750 130 620 School, travel, and training 1,000 582 418 Dues 750 774 (24) Utilities 50,000 51,498 (1,498) Telephone 650 629 21 Insurance 8,392 8,039 353 Maintenance 16,133 17,930 (1,797) Car expense 216 216 - Contingent reserve 3,000 2._419 581 Total 84,407 84,938 (531) Materials and supplies 17,300 14,952 2,348 Construction contracts 5,553 4,581 972 Rental expense 150. - 150 Total expenses 253,614. 244,682 8,932 OPERATING INCOME (LOSS) BEFORE DEPRECIATION (96,088) (87,125) 8,963 DEPRECIATION 72.,813 (72,813) OPERATING INCOME (LOSS) (96,088) (159,938) (63,850) Interest income 5,840 9,391 3,551 Interest expense (4,325) (4,012) 313 Transfer - in 77,166 78,274 1,108 Transfer - out - (725) 47 2 5 NET INCOME (LOSS) (17,407) 1(77.010) L(E2..603) -28- SCHEDULE OF GENERAL FUND REVENUES BUDGET (CASH BASIS) AND ACTUAL FOR THE YEAR ENDED JULY -31,1988 XYW,qqINFW�� Reimbursements - Games & Parks 200 1,811 Variance Police lab fund 1,800 1,616 Favorable Sale of land - right of way RRAget Actual (Unfavorable) REVENUES: 15,363 15,250 (113) Taxes - 75 3,301 3,226 Property taxes $581,764 $541,361 $(40,403) Insurance tax 26,714 28,213 1,499 Receipts in lieu of taxes 38,302 39,585 1,283 State aid 85,561 85,096 (465) Homestead relief 27,000 31,601 4,601 Franchise tax 54,000 53,874 (126) Total 813,341 779,730 (33,611) Licenses and permits: Business licenses 15,000 16,148 1,148 Dog licenses 600 680 80 Permits and fines 4,475 5,566 1,091 Total 20,075 22,394 2,319 Charges for services: Library 5,500 4,857 (6 3) Landfill collections 54,000 50,552 (3,448) Cemetery lots 5,500 11,080 5,580 Grave openings 10,200 13,355 3,155 Swimming pool fees 19,000 21,341 2,341 Swimming pool lessons 2,000 5,710 3,710 Sales of fireworks 6,250 6,800 550 Building and land leases 5,000 6,190 1,190 Library user fees 2,025 2,255 230 Rental 1,750 3,042 1,292 Total 111,225 125,182 13,957 INTEREST INCOME 7,599 22,157 14,558 XYW,qqINFW�� Reimbursements - Games & Parks 200 1,811 1,611 Police lab fund 1,800 1,616 (184) Sale of land - right of way 1,000 700 (300) County inspector payments 15,363 15,250 (113) Other miscellaneous revenue 75 3,301 3,226 Total 18,438 22,678 4,240 TOTAL REVENUES 5970,678. 1222,141 5 1,463 3�= CITY OF y t. NEBRASKA f 1a, SCHEDULE • e( GENERAL s D EXPENDITURE BUDGET ADMINISTRATION ,,• ! S FOR THE YEAR ENDED JULY 31, 1988 IT • Salaries Social security Employee's Retirement OPERATING EXPENSES: Legal Building inspection Auditing Civil defense 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 OUTLAYCAPITAL Building remodeling L Favorable Budget Actual (Unfavorable) 95,748 5 93,622 2,126 6,846 6,872 (26) 35,999 33,173 2,826 3,292 4,008 (716) 23,016 23,748 (732) 3,600 3,600 - 1,89 1,344 245 1,800 1,800 2,700 2,200 500 1,100 845 255 1,200 1,118 82 5,000 5,213 (213) 2,700 2,061 639 920 668 252 1,500 864 636 2,400 2,141 259 3,220 3,259 (39) 6,000 4,995 1,005 7,935 7,507 428 3,800 2,963 837 14,000 12,038 1,962 730 690 40 5,500 2,000 3,500 1,200 1,200 - 5,817 5,535 282 - 6 (65) 3,325 2,849 476 840 704 136 3,105 2®682 423 $244,882 5229,764 5 150118 L CITY OF BLAIR, NEBRASKA SCHEDULE OF • ' I EXPENDITURES BUDGETAND ACTUAL CONTINGENCY r' FOR THE YEAR ENDED JULY 31, 1988 Variance Favorable d_get Actual (Unfavorable) SIREN REPAIR$ 32 HYDROCARBON LEAK TESTING 897 POOL PUMP I 1,594 UTILITIES - WATER WORKS HILL 3,415 CITY PARK BUILDING DOORS 844 PROFESSIONAL F S 1,315 MISCELLANEOUS 89 DOWNTOWN IMPROVEMENT P OJECT 2,544 TOTAL 525,04® j14,8 4 5 514,155 CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL POLICE DEPARTMENT FOR 1. JULY 31, 1988 Variance Favorable 8udaet Actual (Unfavorable) PERSONAL SERVICES: Salaries $272,058 $270,789 1,269 Social security 19,452 19,922 (470) Employees' insurance 30,008 28,861 1,147 Retirement 14,988 14,930 58 OPERATING S® Legal 12,200 11,285 915 Auditing 506 616 (110) Postage 400 438 (38) Printing and publications 861 892 (31) Training 2,300 1,586 714 Telephone 4,226 4,302 (76) Travel 1,050 1,001 49 Insurance 12,883 11,541 1,342 Maintenance 8,200 6,393 1,807 Miscellaneous 540 450 90 SUPPLIES Office supplies 8,147 6,236 1,911 Gas and oil 9,500 7,768 1,732 Uniforms 6,800 6,385 415 Ammunition and range 5,837 4,616 1,221 Miscellaneous - 13 (13) RENTAL EXPENSE 39,900 35,844 4,056 CAPITAL OUTLAY: Office equipment 1,477 564 913 Motor vehicles 13,000 12,398 602 Firearms 250 - 250 Radio equipment 1,568 104 1,464 TOTALS 5466,151 5446®934 519®217 CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL CEMETERY FOR THE YEAR ENDED JULY 31, 1988 awe Variance Favorable AMASLet Actual (Unfavorable) PERSONAL SERVICES: Salaries $31,460 $26,721 $4,739 Social security 2,249 1,966 283 Employees' insurance 2,999 2,595 404 OPERATING EXPENSES: Legal 200 5 195 Auditing 193 224 (31) Printing and publications 325 97 228 Instrument recording 150 17 133 Heating fuel 200 - 200 Utilities 1,200 1,933 (733) Telephone 426 399 27 Insurance 2,289 2,124 165 Maintenance 4,100 3,629 471 Miscellaneous - 10 (10) SUPPLIES 3,126 2,509 617 RENTAL EXPENSE 10,200 8,755 1,445 PURCHASE OF CEMETERY LOTS 1,200 645 555 CAPITAL OUTLAY: Motorized equipment 1,100 700 400 TOTALS S61,417 J5j�329 12J-0-88 awe CITY OF BLAIR, NEBRASKA SCHEDULE OF . , (CASHBUDGET , ACTUAL FIRE DEPARTMENT • THE • ENDED CUE Variance Favorable Budget Actual (Unfavorable) PERSONAL RVIC S $ 3,337 $ 2,570 $ 767 OPERATING EXPENSES: Utilities and telephone 12,282 11,456 326 Insurance 3,526 8,102 424 Maintenance 8,550 3,918 4,632 Miscellaneous 1,091 117 974 SUPPLIES: Gas and ail 2,100 794 1,306 Safety equipment 3,000 2,731 269 Miscellaneous 660 125 535 HYDRANT RENTAL 12,000 12,000 - CAPITAL OUTLAY% Eire equipment 1,500 1,509 () Building 9,280 8,498 782 Specialized equipment 51000 - 5,000 TOTALS S67®3261®S20 I15®06 CUE CITY OF BLAIR, NEBRASKA SCHEDULE OF sEXPENDITURES BUDGET (CASH BASIS) 1 ACTUAL PARK DEPARTMENT FOR ENDED JULY 31, ." -35- Variance Favorable udget Actual (Unfavorable) PERSONAL SERVICES: Salaries $31,980 $30,788 $ 1,192 Social security 2,287 2,266 21 Employees' insurance 2,895 2,785 110 OPERATING SES: Travel 250 119 131 Utilities and telephone 2,919 2,814 105 Insurance 2,601 2,197 404 Maintenance 6,500 6,463 37 Miscellaneous 191 172 19 SUPPLIES: Gas and oil 1,900 1,378 522 Miscellaneous 885 630 255 CAPITAL OUTLAY: Motorized equipment 3,355 3,051 304 Playground equipment 3,000 3,277 (277) TOTALS S58®763 555,940 2,823 -35- CITY OF ..< SCHEDULE OF BUDGET AND ACTUAL ENDEDLIBRARY FOR THE YEAR JULY -31 1988 PERSONAL SERVICES: Salaries Social security Employees' insurance Retirement OPERATING P S S® Auditing Postage Dues Other office expense Utilities Telephone Travel Insurance Maintenance Custodial services Supplies Library material7z-� CAPITAL OUTLAY: office equipment Variance Favorable Budget Actual (Unfavorable) 56,680 ,556 $ 1,124 4,052 4,090 (8) 3,345 2,406 939 1,404 1,683 (279) 184 224 ( 0) 450 350 100 257 262 () 536 186 350 7,900 8,297 (397) 516 443 73 475 168 307 1,920 1,727 193 5,071 3,199 1,872 2,107 2,107 - 2,432 2,061 371 29,172 25,497 3,675 4,438 4.238 200 $120,939 5112,494 8,445 CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SUPERVISED RECREATION FOR THE YEAR ENDED JULY 31 1988 am Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $12,020 S 9,110 $ 2,910 Social security 859 675 184 Employees' insurance 285 233 52 OPERATING EXPENSES: Auditing 138 168 (30) Printing and publications 300 21 279 Utilities 3,762 4,997 (1,235) Telephone 260 453 (193) Insurance 2,415 2,271 144 Maintenance 4,700 8,817 (4,117) Little League and BYSA 4,500 4,200 300 SUPPLIES: Gas and oil 600 569 31 Recreation supplies 700 312 388 CAPITAL OUTLAY® Motorized equipment 1,340 1,335 5 Aluminum bleacher boards 3,000 - 3,000 TOTALS 534.._879 122,161 S 1,718 am CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SWIMMING 'OO ENDEDFOR THE YEAR JULY 31, 1988 Variance Favorable Budget Actual (Unfavorable) PERSONAL S RVICES: Salaries $21,675 $18,681 $2,99 Social security 1,549 1,386 163 Employees' insurance 546 451 9 OPERATING EXPENSES: Auditing 184 224 (40) Printing and Publications 300 453 (153) Utilities and telephone 3,715 5,187 (1,472) Insurance 1,408 1,296 112 Maintenance 1,500 2,480 (980) State sales tax 850 1,066 (216) Miscellaneous - - - SUPPLIES: Chemicals 2,000 1®934 66 Small tools 500 219 281 Miscellaneous 700 357 343 TOTALS 134®927 133®73 1 193 CITY OF SCHEDULEOF [ EXPENDITURES BUDGET (CASH BASIS) 1 ACTUAL AIRPORT FOR THE YEAR ENDED JULY 31, 1988 MMM Variance Favorable udet Actual (Unfavorable) PERSONAL S VIC Se Salaries $2,312 $ 915 $ 1,397 Social security 165 66 99 Employees' insurance 79 - 79 OPERATING EXPENSES: Insurance 1,642 1,700 (S) aintenance 1,500 1,039 461 Utilities and telephone 1,525 1,543 (18) iscellaneous 341 65 276 RENTAL EXPENSE1,000 - 1.000 TOTALS S 56 4 L_5,32S $ 3®236 MMM CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND BUDGET LANDFILL O.THE YEARENDED JULY 31, 1988 ,i_ Variance Favorable Budget Actual (Unfavorable) PERSONAL SERVICES: Salaries $26,092 $27,300 $(1,205) Social security 1,566 2,009 (143) Employees' insurance 2,064 2,146 (82) Retirement 257 206 51 OPERATING EXPENSES: Auditing 46 56 (10) Printing and publication 325 205 120 Telephone 367 382 (15) Utilities 571 579 (8) Insurance 1,945 1,843 102 Maintenance 2,150 3,782 (1,632) Miscellaneous - - - SUPPLIES: Chemicals 250 240 10 Gas, diesel, and oil 3,200 2,851 349 Uniforms 250 161 89 Sand, gravel, and rock 450 795 (345) RENTAL EXPENSE 2,735 832 1,903 TOTALS $42.568 $43®387 1--1819) ,i_ CITY OF BLAIR., NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH .D ACTUAL CONTROLANIMAL O. THE YEAR ENDED JULY 31,1988 Gas and oil 700 806 Variance Dog license & supplies 460 434 Favorable Uniforms udoet Actual (Unfavorable) PERSONAL SERVICES: 860 357 503 Salaries $21,518 $13,974 $ 7,544 Social security 1,535 1,030 503 Employees' insurance 2,757 1,170 1,587 OPERATING SES: Legal 538 480 58 Veterinary expense 350 374 (24) Utilities and telephone 1,650 1,943 (293) Insurance 493 443 SO Maintenance 1,615 1,035 580 Miscellaneous 266 168 98 Gas and oil 700 806 (106) Dog license & supplies 460 434 26 Uniforms 290 285 5 Miscellaneous 860 357 503 CAPITAL OUTLAY - shop remodel 10,000 5.686 4,314 TOTALS 143®035 $28,185 $14,850 mum