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FY1984 Audit Report CityPITY OF BLI.Ea-110-21-ASKA JULY 31, 1984 CTY__Q3F BLAIR, NEBRASKA AUDITORS' OPINION 1 COMBINED STATEMENTS: Combined Balance Sheet - All Fund Types and Account Special Revenue Funds: Groups 2-3 Combined Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Combining Schedule of Revenues, Actual - All Governmental Fund Types 4 Combined Statement of Revenues, Expenses and Changes (Cash Basis) in Retained Earnings/Fund Balance - Budget (Cash and Actual Basis) and Actual - All Proprietary Fund Types and 16 Similar Trust Funds 5 General Fixed Assets Account Group: Combining Balance Sheet Statement of General Fixed Assets 6 Statement of Changes in General Fixed Assets 7 General Long-term Debt Account Group: Changes in Retained Earnings Statement of General Obligation Bonds Principal 18 and Interest Requirements by Year of .Maturity S Statement of Changes in General Long-term Debt 9 Combined Statement of Changes in Financial Position - All Proprietary Fund Types and Similar Trust Funds 10 NOTES TO FINANCIAL STATEMENTS 11-14 STATEMENTS OF INDIVIDUAL FUNDS: Special Revenue Funds: Combining Balance Sheet 15 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget (Cash Basis) and Actual 16 Enterprise Funds: Combining Balance Sheet 17 Combining Statement of Revenues, Expenses and Changes in Retained Earnings 18 Combining Statement of Changes in Financial Position 19 Individual Statement of Revenues and Expenses Budget (Cash Basis) and Actual - Blair Apartments 20 Individual Statement of Revenues and Expenses - Budget (Cash Basis) and Actual - Electric 21-22 Individual Statement of Revenues and Expenses - Budget (Cash Basis) and Actual - Nater 23 Individual Statement of Revenues and Expenses - Budget (Cash Basis) and Actual - Sewer 24 SUPPORTING SCHEDULES: Schedule of General Fund Revenues - Budget (Cash Basis) and Actual 25 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Administration Department 26 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Contingency Allowance 27 SUPPORTING SCHEDULES (Continued): Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Police Department 23 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Cemetery 29 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Fire Department 30 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Park Department 31 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Library 32 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Supervised Recreation 33 Schedule of General Fund Expenditures - Budget (Cash Basis) and actual - Swimming Pool 34 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Airport 35 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Landfill 36 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Animal Control 37 BUESPIP 6 DE SMET aS,' L MMI ES " U 7r,"IMED PUBUC ACCOU11TANTS HAROLD A. BUESING DEAN P. DE SMET LESTER V. STEFFEN October Ii, 1984 CHARLES H. SCHVk/AR7 EDV\// -\,RD W. SCHROEDER Honorable Mayor and Members of the City Council City of Blair, Nebraska Gentlemen: We have examined the combined financial statements of the City of Blair, Nebraska as of and for the year ended July 31, 1984 as listed in the foregoing table of contents. Our exami- nation was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. 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. In our opinion, except for the omission of accrual basis budgetary comparisons required by generally accepted accounting principles, the financial statements listed in the aforementioned table of contents present fairly the financial position of the City of Blair at July 31, 1984, and the results of its opera- tions, changes in fund balance for all fund types and changes in financial position for all proprietary fund types for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis. Our examination was made for the purpose of forming an opinion on the combined financial statements taken as a whole. The statements of individual funds and supporting schedules listed in the foregoing table of contents are presented for the purpose of additional analysis and are not a required part of the auditing procedures applied in the examination of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. < BUESING DeSMET & ASSOCIATES 658 EU. 009 ri,4021 426-9400 Q I IM. COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS 31� 1984 NUMLZ Cash Receivables: B.illed user fees (net of allowance for doubtful accounts of $2,000) Special assessments Accrued interest Other Investments at cost (unrestricted) Due from County Treasurer inventory Prepaid expenses Cash value of police pension life insurance Restricted assets - cash and investments - at cost Property - net of accumulated depreciation, where applicable Amon ut available in Debt- -t Service Amount to be Provided for retire- ment of general long-term debt Contract receivable - OPPD (Note 5, Page 14) TOTAL ASSETS Governmental j&jn_d_ZLyp_eg_ Special Debt R a mr a n u= a Serv*c 176,949C/ $132,729" Proprietary F u, n d Tyr General General Tyr 1 �9_ Enter: pr i se Insurance Fixed Long-term Fund A sgg t g Debt $ 577,139 $31?760 112,066 See Notes to Financial Statements. -2- $ 6 8 9 Do 4 2 - 31,346 9.406 151 500 C- 25 000, 35,000 1 -347'7150 0 30r000 16,23-7 1r896 29r028 - - 33,865 - 3,191 10,827 - - 1,466,664 8,634,707 $3,006,047 - $547,689 _217,223 5 6 3 X1`_9 Z 11-11,-6 3.00. ,047 5734,212 See Notes to Financial Statements. -2- I -0miN-PA) COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS UL W"O Proprietary Fund coUnt Groups Qyernmeg1j Types iz99L— General General ._ntFund 9 Special Debt Enterprise Insurance Fixed Long-term QgnexAl B2sanlLe Se :Viga _f Fund Assets Accounts payable $ 37,198 $ 14r100 $ 929 $ 3Or734 Accrued interest - 23,840 35,999 Accrued expenses - 1,423 Registered warrants 147,213 1.4,483 v` Installment note payable - - 33,999 - Deposits payable - - - 299,353 Revenue bonds payable - - - 4,9,--,;6,704 Lease payable - - - Land contract payable - - - Total liabilities37193 141 QL5 ---,- Contributed capital 4,31A ( 1-2,167 investment in general fired assets - Retained earnings - 7f723,121 .-Fund balance 318.365 145t525 89 i53 -IH -0 Total fund balances 145,525 547,k!2 —12 1:',- 6 LJ_J� 0 TOTAL LIABILITIES AND FUND BALANCES $615,000 105,912 64,000 784,212 $3,006rO47 3.006.047 $355,5 1 9A 25 $753, 6 7Q L3X704.932 , -,006g 042 See Notes to Financial Statements. TYPie � �q �, <> - � •� ?r`tld.� �5. a '[], ... �i.�`�aE,aU COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANCES IN FUND BALANCE BUDGET (CASH BASIS) AND ACTUAL ALL GOVERNMENTAL FUND TYPES 1 Fund Wag everr�r�� "� �� t Servieg Pin VariAnce Variance Variance - Variance Favorable Favorable Favorable tic �• �. ( +�-' E' C9 5'� 8.8 � p a -Qd- A-. P: t u -2e1 ( 1. � R�' 1 � B }� ��P.avorable A r Ulnl a REVENUES: Taxes and special assessments $ 782,799 $740,214 $(42,585)$ $ 77FOOD � 72,996-� $( 4,C+1i4� Street revenues -' 46 $266,2 $288 olio 21,854 mn _ - Licenses; and permits 18,150 23,379 5,229 ve _ Charges for services 80p9i7-V 95,867 14,967 _ Revenue sharing funds - -' S1F525 44,805 ( 6g820) - - - Interest income s, ;i!� 27,000 38,341 11,341 16,4801 9,r8231z ( 6,657) 4,000 3,4081/ ( 592) Other revenues 5.5(1 I2068� 8. 899 1, .� _�7 6S�� -�_ � _ Total revenues d � � ®..__ 2 11? c2 e_2R4� _._..... 4 - -_ -6 9 -5-9- EXPENDITURES: EXPENDITURES. Administration 199,967 _ x.84,728 15,239 1,131 C'ontinge.-ticy allowance 30,467 l6p509��,��- _ - - Police Department 379,150 .33,989 45,161 c Cemetery 68,822 46,298 22,524 --- Fire Department 148,751; 40,832. 919,918 - _ m Parrs Department 54,658 46,719 7,939 - - _ Library 94,296 888643 5,653 Supervised recreation 46,554 19,910 ,644 _ Swimming pool 36,688 3;4€202 2,478 - - -- Airport 6,055 3,4_5�2 2,604 - Landfala- 41,2.46 30,392 10 754 -rt Revenue sharing p L o j `r.. c t a:l _L5 9, :J �F .al 43 P m.9 1 eR. 6 0 6 8 r -A Streets - 431,65,3 362.,234 69 rl!-Q _. De -1131-- service.: Redearin'--ion of bonds 75 OO8 9- X45 ( 15 3 5) Bond and warrant interest _ _ � m. _ 48F700 ��;ga�� i0FF7: �� ( 21g919p Storm sewers 107 931 (1878931..) Scrapers and su,'eeper _ L_F S• -U-ZI-9-8 �__"�� ` s[r0 rrm,al expenditures I.12n�050" �.m......s.. .-,.,.,�.. m Q r91 628 .. "F 3 ,8�8i�} „ @ E e REVENUES OVER (UNDER) EXPENDITURES (213,681) 39,009 252,690 (068? 4.17� 699; 121,718 (42,700) (252,480) (209,780' OTHER FINANCING SOURCES (iiSE:S) u Operating transfers - in 5,50_,1; 24,333 1.8,813 - x,•015 1,ID15 -- 30,493 3(1,4Q Operating transfers - out E35,3201 - �wa �i�G� € 5�i�� ...._,.y - REVENUES AND OTHER FIN21INC.CNG SOURCES OVER ( UNDER), EXPENDITURES AND OTHER USES (8843,511) 27,562 ��r ��i (168,417) (45',684 �� . (42,700; (221.,987) FUND BALANCE - July 31, 19832t,_�i�K�`� 2°'.L)- 90_a 1�'34i _ I � 2 3� Qm6�6 FUND BALANCE (DEFICIT) - Juiv 31, 1984 _478292 X318,.365 22,792 S141Lvv 276 $547 or' See Notes to Financial Statements. a M-TY-DF-BLAITR4-10 I- W" 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 FOI,?LTI-E YFtP-E OPERATING REVENUES: User fees Sale of capacity Sale of merchandise Extensions Rental Pension collections Insurance contributions Other Total revenues OPERATING EXPENSES: Purchased power Production Distribution Customer accounts Administration Pension refunds Employee insurance benefit Employee insurance company expense Depreciation Total expenses OPERATING INCOME (LOSS) OTHER REVENUE (EXPENSES): Interest income Interest expense Gain on sale of electric plant (Note 5. Page 14) Transfers - in Transfers - out NET INCOME (LOSS) Enteryor' e Funda Poli iQn Fiand InsUran e Fund Variance Variance Variance Favorable Favorable Favorable aUAz-Q-t Actual (aafayqLab1g) ZILdggt AgtUAJ avorable) B-u-d-� Agtiul favo hl -a) $3,099,060 $2,490?467 $( 603r593) 309,155 2.106,7129 102,4206) 10,000 16,770 6,770 20,000 4,543 135,452) 41?900 46,926 C, 0216 $19r200 $ 3,886 $(15,314) - $139,100 $148,343 $ 9,243 -4 45.7-5 - 4 ----12,400 - - - - 3,,511AAa 2,311,165, 1 202,275) 19,200. 3,836 4) 139.100 148,343 9 243 1,953,000 1,294,0633 658,367 - - - - - - 507,435 446,597 60,833 - - - - - - 1'16,610 128,922 47,683 - - - - - - 48,500 42,102 6,493 - - - - - - 490,900 377,997 -1-141991 - - 77,131 37,957 - - - - - 133,472 73,814 59,658 - 26,120 26,432 312) 442,3;1) - - - - -'76,633 2 , 7'Z21 26' a 6 2 2 ---- 4A -4--t �01 72,13 592 IQQ,, 246 59,346 -3 r.6 . -1 37,952 39.1- 1 336,807 78,543 258,264) (57,931) (34,071) 23,860 (20r492) 48r097 68,589 .1.42,000 235,049 93,049 4,500 1,125 ( 3,375) 4,000 862 3,138) (301y172) (298t429) 2f743 - (1,381) ( 1,381) - - 177,635 4,340,173 4,340,173 502,695 502,695 (20,061) (20,061) 502,625) 502.695) 4,355,336 11,11 -7,3-0-1 (53,431) (54r383) S( 952) (16,49023) RETAINED EARNINGS/FUND BALANCE - July 31, 1983jLj_,=8 3.367.785 RETAINED EARNINGS/FUND BALANCE July 31, 1984 See Notes to Financial. Statements,, -5- W- - WAM-Lopq GENERAL FUND: Ad -Ta inistration Police Cemetery Fire Park Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE FUNDS - Street CAPITALIZED LEASE Library TOTALS CITY OF EL IR, NEBRASKA STATEMENT OF GENERAL FIXED ASSETS JULY 31, 1984 .Land B u i I d in_os- Vehig1g.,5 EguipmentZQ-t-A-i $ 15,000 $ 598,655 $ 5,698 $ 97r8113 $ 717,166 - 54,728 33,566 88,294 115,000 3,500 4,242 122,742 - 73,604 19r660 93,264 97,952 230,730 4,350 70,080 403f112. 22,500 116,600 - 1F9-017 141,077 - 274 2.,800 18,203 201F277 100,000 1237,581 - 2.65r242 502,823 32,000 136r816 431,7189 210,605 15,000 �,,000 6,700 - - 21r700 2,650 772 3,422 10,000 40r400 198,584 229,177 478,161 -- 203 .404 - - 203,404 4 0-r-452 '.'z 1 , 5-1 lr 16 0 11 A" 4�9 14 1ES2 521 93 0' 6 47' See Notes to Financiai. 1-atemen-L-1 St 1- s. 0 M, CITY OF BLAIR,, NEBEASK STATEMENT OF CHANGES IN GENERAL FIXED ASSETS -FOR THE YEAR ENDED JULY 31. 1984 Balance Balance July 31, July 31, 1983 - Additions Dispositions 1984 - lflwmt�� 5 Administration $ 716,836 $ 825 $ 495 $ 717,166 Police 78,036 16,955 6,697 88,294 Cemetery 122,742 - - 122,742 Fire 91,172 9,292 '7 10,200 93,264 Park 385,504 20,992 3,384 403,112 brary Library 139,667 1?410 - 141,077 Supervised recreation 19,274 1,003 20,277 Swimming pool 482,320 20,503 502,823 Airport 207,458 3,147 210,605 Lan,fill 21,700 - 21,700 Animal control 3,422 - 3,422 SPECIAL REVENUE FUNDS - Street 366,820 114,266 2,925 478r161 CAPITALIZED LEASE - L.; L.;brar,,,203,404 J 203,4Q4 TOTALS $2,838.3555 $186,393 120,701 $3,006,047 See Notes to Financial Statements. See Notes to Financial Statements® -8- CITY OF BLAIRp NEBRASKA STATEMENT OF GENERAL OBLIGATION BONDS PRINCIPAL AND INTEREST REQUIREMENTS BY YEAR OF MATURITY JULY 31, 1904 Year Ending Principal Interest July 31® Reuirentents Reauirements Total 1985 $100,000 $ 44,273 $144,273 1986 100,000 35,493 135,493 1987 110,000 30,014 140,014 1988 70,000 23,466 93,466 1989 75,000 18,298 93,298 1990 50,000 13,710 63,710 1991 55,000 9,460 64,460 1992 25,000 4,680 29,600 1993 30 000 2,5-8-0 32,580 TOTALS 1515j--000 $181r.974 0796,974 See Notes to Financial Statements® -8- See Notes to Financial Statements. ko STATEMENT OF CHANGES IN GENERAL LONG-TERM DEBT _UOR THE YEAR ENDED JULY 31. 1984 Balance Balance July 31, July 31, Description 1983 AddjjjoLg pgfDSeons 1964 6/1/77 Various purpose bond issue $160,000 $35,000 $125r000 12/15/78 Various purpose bond issue 150,000 20,000 130,000 5/l/80 Various purpose bond issue 185F000 20r000 165,000 6/15/83 Various purpose bond issue _195 DOO 000 Total bond obligations 690,000 75r000 615,000 ',Capitalized lease 113,257 7,345 105,912 Stemmerinan land contract 72,000 8,000 64.000 TOTAL J075,251 _�90 345 X04 .1 See Notes to Financial Statements. ko CITY OF BLA1R4_1MD11&UL COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR _MHFL_YEAR ENDED JULY 31, 1984 General Enterprise Police Insurance Funds Pension Fund SOURCES OF WORKING CAPITAL: Working capital provided by operations: Net income (loss) $4,355,336 $(54,388) $48?959 Add items not requiring a current use of working capital - depreciation 442,371 - Total 4,797,707 (54r388) 48,959 Increase in deposits payable 27,713 - Increase in revenue bonds payable 525,420 Decrease in restricted assets 461,103 Sales of property - net 1,464,-522 ----- =_ - Total sources of working capital 7.276.470 (54r388) 48,959 USES OF WORKING CAPITAL: Decrease in deposits payable 57,560 - Additions to property - net 225,955 - Decrease in revenue bonds payable 745,000 - Increase in contract receivable - OPPD 4r950r000 - Increase in restricted assets 1,0471563 - Total uses of working capital 7,026,078 - INCREASE (DECREASE) IN WORKING CAPITAL $ --250 9 3 CHANGES IN WORKING CAPITAL COMPONENTS: Increase (decrease) in current assets: Cash $ 249,197 $( 2,138) $18,959 Accounts receivable - user fees 591,702) Accounts receivable - OPPD 25r891) Accounts receivable - other 4,516) Investments 434r600 (50r000) 30r000 Accrued interest receivable 7,096 2,250) Inventory 87,586) Prepaid expenses ( 5_L§A5) - - Total C 24,447) _L54_3_8 8) _48,959 Decrease (increase) in current liabilities: Current portion of long-term debt 16t648) - - Accounts payable 248,494 - - Accrued interest 4,134 - - Accrued expenses 9,161 - - Registered warrants ---29,E98 - - Total 274,832 - - - INCREASE (DECREASE) IN WORKING CAPITAL $ 250,392 $UAj3U) See Notes to Financial Statements. _10- 0 P"�IWANWWOXMOWZ All governmental fund types are accounted for using the modified accrual basis of accounting. Their revenues are recognized when earned and expenditures are recog- nized 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. C. I .tQry: 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. PONAMWOHm- 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 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: Held in trust per bond requirements $ 701,612 Bond and interest sinking funds 738,075 Utility deposit funds 26,977 Total restricted assets $1,466,664 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 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 debt group of accounts® General long-term debt, excluding bonds, consists of the following: 1031111=211, .. 11 I 0191WIFAffi=lK4MU19it`: Land contjAgt_pAyAbjg 9/l/82 12% -12- f- AMD1U2_t -C-urignt PQXI'Q- L951212 NCTSS TO CITY OF BLAIR. NEBRASKA ContinUp FTNANCIAi STATEMENTEx 3. LONG-TERM DEBT, Continued Proprietary fund long-term debt consists of the following: Current AmuntPortion Water 1/1/72 4.30-4.60% $ 160,000 $ 75r000 4/1/80 7.00-7.50% 565r000 40,,000 4/15/80 8.00-10.80% 745r000 50,000 7/15/80 5.00% 3,311,704 34g580 Totals $4.781.704 $19215E0 Sewer 11/15/74 5.20-6.00% $ 155e000 $ 20,000 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, 1984 were $20,782 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 $23,032 were 12% of gross wage which complies 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 State of Nebraska revised its statutes to increase the pension contributions from 6% by employees to 12%, one-half by employees and one-half by employer, effective January 1, 1984. The City does expect, however, that the contributions will now 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 invest- ment. 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, 1984. -13- I N#JW*RWV*3ff;VW 1.11 Z Lo 1Aj_WW—M:a �Ww4w—l"14TTM 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 $5,950r000. 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 to commence one year from the date of the agreement. This contract is unsecured. The adjusted book basis of the facilities is $1,609,827; therefore, when sold for $5,950F000, a gain on the sale of $4,340,173 resulted. 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 sergvices was completed on July 31, 1984. These events eliminated the City's need for the "electric fund". It will, therefore, be dissolved. -14- CITY OF EL R. NEBRASKA COMBINING BALANCE SKEET - SPECIAL REVENUE FUNDS JULY 31, 19E4 Revenue Street Sharing Fund CASH SAVINGS $ 77r$33 $54,896 $132j729 INVESTMENTS 25p6O0 - DUE FROM COUNTY TREASURER 1,596 TOTAL X104.729 554.96 LIABILITIES D FUND E_ALAN_ BZ ACCOUNTS PAYABLE $ 13®935 $ 1.62 FUND BALANCE 90.791 54.734 TOTAL IJ X4.729 .�54, COMBINING SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET (CASE BASIS) AND ACTUAL SPECIAL REVENUE FUNDS FOR ARI F d Tot -al Variance Variance Variance Favorable Favorable Favorable to T1 n gb - I,-) =u-&.1 (11af avoral2i hudgaatual nfayg-rah! REVENUES: Revenue sharing funds/ Highway allocation County road taxv'- Motor vehicle pro rata Incentive payment State maintenance agreement Sale of rock,v`r Interest on investments Miscellaneous Total revenues EXPENDITURES: Salaries FICA Retirement Employee insurance Engineering Auditing Dues Utilities Telephone Travel Insurance -enance Maint Street 'Lighting Contingency -reserve Collection fees to County Treasurer Sand, gravel and rock Gas, diesel and oil Materials and supplies Uniforms Rental Capital outlay: Tennis court Motorized equipment Airport overlay City hall and pool imvrovements Storm sewers Street improvements Total expenditures T RE -VENUES O(UNDER) NDER) EXPENDITURES '9 HER FINANCING SOURCES (USES) .L L. Operating transfers -in ZEVENUES OVER (UNDER) EXPENDITURES FUND BALANCE (DEFICIT) -- duly 31, 1.983 NCE-Ju].y 31,, "19114 .UND BALA J_ U $ 51,625 /'Y44 , 8 ull!`,, $(6r82011 $ 51,625 $ 44,805 $( 6,820) $208,753 �'$216r137 $ 7,384 - 208,753 216,137 7,364 42 , 000 56r5l9-,P)!4 14,519 42 e 000 56, 5 190 14,519 3,500 (36.5 0 0) 3.500 - 3,500) 000 3a000 VVV - 3,000 - 8,.453 10,257 i 804 8,453 10r257 18804 5 0 () ,-,1 .14 V,', 1 64 7 - 500 2,147 1,647 158780 7 463 (8, 3-1. ) 7 0 0 2,360 1 6 n 16,480 9 r 8 2 3 5 -1 L 2. 337A� (17.goeLa) _Q. Qj 0 5 I I - AM .„_o._.610- ( 9 301JU _21� 17-5L, 2 __.L_LL_22L.0 _12 -5 i _6 -IIL _AZ1U 35.2�U -5 fl, I �08 135,129 109;027 'iv�- 26,102 13.51 129 109 0277 2 Do ir I 0a 2 9,054 7.469 1 , 585 9 054 1 469 1,585 3,825 3 C=58 336 3,825 3,958 133) 19,916 6, r 9 0 J 2 r _L 90"' 19,916 1-6,985 2931 9 , 0 C, C. 3, _5.37 5,463 IG 000 .3r537 5,463 917 860 57 5 _9 5> >2 0 '05 75 1,380.x.32 32 175 1.3 162 7 S 8 253 13 040 8,729 8,5 f3 1.56 8..729 8,573 156 427 4, k') l 26 427 401 26 3 00 03 0 3011 nlo IF. _j -, 61 � �G,� .:� a 0 2, 9.114-- 000.6061 F - 01 0 68, 7 22 04 3 25,7 28 (3 r 6 8 51 22:3 0 A -J 22 5,728 ( 3e665) - 5r272 fr;,272 - m 5.272 ( '3e272) 2 , 0 0 10P ,181 2,000 817 lr!83 5651 565) 565 565) 12,703 11 501 1,99 12,700 11 ?501 1"1.99 16€10_7 1.0 � �11 4 luz 1,945 - 'k r I n17 14p!62 1,945 AA 13 44 �0128 if 4. V 923 (-75) 9,451 4rG7� 1r400 L p 34�c �j5 e _ _. f aald> 1 P 345- 55 6,000 8r407 -7) 2. 4 0 6r000 9 4 C0 7 ( 1) .4� ,4 07) 0 1t 6 0 0 94,442 10519no ll,, 158 94 , 44 .m 44,851 44,850._ q s n r 25i) ael 4J 0 A 5®,101 54..143 4, 21: 1 4g01.9 r 87 2: 4,019 3,147 82 4 0 3 S 5, 0� 19 G. 0' 21 f 40,385 19,050 2 1 , 3 3 - 56 6 192:3 4 55,000 35,766 19,234 67 = CO0 ®43.290 16.189 431,653 362,534 69 r 1.19 159,975 9 -1 ®623 405,824 1€5,8-04 (130,567) IrA Q-7AI k -r-, 0),593 (37r850% 118,27 5 9:C _17�. 5 V I - _i (168r417) - - (49r699 I (130i567) (63r959) (37,850 18,275 556,1-2- (168,417' (45,684) A_ 154,75n 154 . J12 11 $ 24-11 U §_ 2 D , 15A L_22_,�=9 EIA -5. -.5.2 _!5 __=1 T TOTAL LIABILITIES AND FUND BALANCE I'L�5 M5 jf_,I�KA $17 11.6 5, OF BLAIR, NEBRL.SKA 1 L 1 T JE5--Mill, COMBINING BALANCE SHEET ENTERPRISE FUNDS 8 4 ALE= Blair Water jsewar artme2"i.s°1ectric ,.,URRENT ASSETS: Cash $ 30,502- $ 305r653P $ 182,164 $ 58,820 577?139 Accounts long-term debt receivable - $ 20r000 $ 219,580 Accounts payable user fees - 90,901 23,165 114,066 Less allowance for Accrued interest - doubtful accounts - 2,000) - 2,000) Accounts 1,423 - receivable - Registered wartantsr other - - 9,406 9,406 Accrued interest receivable - 44-1 10, 10 81-7 I - P, 1,078 31r346 Investments - I -,018,000 247,6001- 82,000 1,347r600 Inventory ---33,362 503 33,865 Prepaid expenses - 3.1,91, Total current assets Revenue bonds 1.6f 797 RESTRICTED ASSETS: payable - Cash and investment. un-utatured held an trust 155,000 701,612 701,612 Meter deposit cash and investments portion above 26,977 "- 26,977 Bond and interest Long-term sinking fund cash 01-V and investments debt -net 969000,V 6.2, 0 6 0 158FO60 Cash iat I'c)un4L-.,-%,T 135.000 4.71 M I Ireasu.rer S for bona reserve 9r384 9,384 e rl 4 or and junior 166.660 5 A -B lien bond FUND BALANCE: >1 reserves ___=L 6 3 1 570,631 Total restricted assets capital __I_,_404_,r , (I A 2-, 0-6 0 1,46E Gfi4 7'ROPERT'Y 2,770,034 4,394,x.67; Retained earnings Land -15r000 - - 15,000 Plant in service - - 6,821r833 3,438,188 10,260,021 Buildings 420,194 - - 420,194 Equi pnient 4,571 - 4,571 Accumulated. depreciation 8 2_E_j__ _L.1.133_t3_U) (2.065,079) Property -net 384,583 5.9450294 2®304,030 63A-,= _)THER ASSET Contract recei.vable-OPPD 4.950.000 - 41250,000 TOTAL ASSETS I415-0 _85 $E,293r,094 $7 924,,11$ -U. 5 33, . 6 8 7 $171165.90.4 7 - TOTAL LIABILITIES AND FUND BALANCE I'L�5 M5 jf_,I�KA $17 11.6 5, L-1 AB 1 L 1 T JE5--Mill, Blair Water jsewar Total CURRENT LIABILITIES: Current portion of long-term debt 199,580 $ 20r000 $ 219,580 Accounts payable $ 1,x#94 $ 1,6;152 19,539 7,609 30,734 Accrued interest - 34,120 1,0879 35r999 Accrued expenses 1,423 - Registered wartantsr 311 2,172 Total current liabilities 1 a 094 _U -266,973 31.660 302 2.9 DEPOSITS PAYABLE 2420,420 2,b 29.35 LONG-TERM DEBT: Revenue bonds payable - un-utatured 4,701,704 155,000 4,936,7104 Less current portion above Long-term debt -net 135.000 4.71 To tt a I liabilities 166.660 5 A -B FUND BALANCE: Contributed capital 73,2.':;3 1,550r100 2,770,034 4,394,x.67; Retained earnings 21-a-,, 1 1�497,988 (4 3,BQ7) 71 - '79' - I .4 11 Total fund balance 3,04EtQ8 _7,02,7 j -3- -F,,_8 12-, rP TOTAL LIABILITIES AND FUND BALANCE I'L�5 M5 jf_,I�KA $17 11.6 5, v"_4WM#j9M;j"Jq0W COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS ENTERPRISE FUNDS OR THE -YEAR ENDE Y 31. 1984 Blair Apartments z229tXJ_Q NAtaL OPERATING REVENUES: User fees Sale of capacity Sale of merchandise Extensions Rental Other Total OPERA -TING EXPENSES: Purchased power Production Distribution Customer accounts Administration Depreciation Total $1,724,816 $ 567r601 $ 198rO5O $2r49Or467 206,729 - - 206,729 10,356 6,414 - 16,770 2,620 1,928 - 4,548 $ 46,926 - - - 46,926 168 25,241 _13-1--073 1 543 45,725 47,09114 1.970.462 594`016 199.593 2,811.165 - 1r294,633 - 1,294,633 - 91r151 232,565 122t881 446,597 - 69,858 48,998 10r066 128,922 -18,905 23,197 42,102 44o,636"- 197,857 98,159 37,345 377,997 11t624 114,x,a.183J221.�9 442,371 56r310 18786• U-5 586 2,732.C22 OPERATING INCOME (LOSS) 9,216) 183,857 8,000 (104F098, 78,543 OTHER REVENUE (EXPENSE): Interest income Interest expense Gain on sale of electric plant Operating transfers -in Operating transfers - out NET INCOME (LOSS) RETAINED EARNINGS (DEFICIT) - July 31, 1983 RETAINED EARNINGS (DEFICIT) - July 31, 1984 1,574 103,769 102,522 0�� 27,184235,049 2,794)x` (286,0769,559 )1 (298,429) 4,340,173 - - 4,340,173 484,997 17,0698 502,695 (502-.--6-95) 7,642) 4,122,310 arm - ------ (502 309,443 68,775) 4,355,336 a I COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION ENTERPRISE FUNDS FOR T,,E_ YEAR TY 31. 1Q84 SOURCES OF WORKING CAPITAL: Working capital provided by operations: Net income (loss) Add items not requiring a current use of working capital - depreciation Total Increase in deposits payable Increase in revenue bonds payable Decrease in restricted assets Sale of property - net Total sources of working capital USES OF WORKING CAPITAL: Decrease in deposits payable Additions to property - net Decrease in revenue bonds payable Increase in contract receivable -CPPD Increase in restricted assets Total uses of working capital INCREASE IN WORKING CAPITAL CHANGES IN WORKING CkPITAL COMPONENTS: Increase (decrease') in current assets: Cash Accounts receivable- user fees Accounts receivable - OPPD Accrued interest receivable Investments Accounts receivable - other Inventory Pr a id expenses ep Total Decrease (increase) in current liabilities: Current portion of long-term debt Accounts payable Accrued interest Accrued expenses Registered warrants Total INCREASE (DECREASE) IN WORKING CAPITAL Blair PA rtm=tA $(71642) 11,674 4FO32 780 4,812 3,399 3,399 S .413 $15,457 (20,000) 5,956 x417 $4?122,310 4,236,531 461,103 1.454,527 5.152.141 57,560 23,354 725,000 4,950,000 �2L $ 37,783 (531,559) ( 25,891) 10,538' 549,600 ( 13,174) ( 90,734) 15,01U) 105,000 254,016 16,721 10,584 RJ• UV 492r540 26,933 525r420 34,659 S( 32,396) 134,773 47,117) 884) 25,000 3,658 3r418 (121,648) 10,153) 12,813) 1,423) $( 68,775) 133-43-22 64,624 164,543 -40,000 4,933 182e4-76 $ 11,184 13,026) 2,558) (120,000) 270) M 1,325) 226 586 513) $4,355,336 442,371 4,797,707 27,713 525,420 461,103 1 , 4 7.2768470 57,560 225r955 745,000 4r950,000 $ 249,197 591,702) 25,891) 7,096 434,600 4,516) 87,586) 5.645) 24,442) 16 , 6 4 8jj 248r494 4,134 91161 0 29f V 0 CITY OF IR. NEBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASE BASIS) AND ACTUAL ENTERPRISE FUND - BLAIR APARTMENTS -FD-R- THE YEAE END D JULY 5M Variance Favorable B10�92e-t A=al (UnfaYD-rAhla) OPERATING REVENUES: ,/ �Dj, -1, 1 Rental �,Jt o- $ 41,900 '1$460,92-6;,�-" -y- 5,026 Other1 -- -,M 16ub Total revenues 42,925 47.094 4.119 OPERATING EXPENSES: ti C - Salaries Salaries 18,039 �A 14,093 V"- 3,946 Social security 1?209 1,053 156 Employee insurance 1,486 1,524 38) Utilities 13,182 12,662 520 Insurance 880 817 63 Maintenance 14,500 11,780 2,720 Contingency reserve 2,000 - 2r000 Other 1,037 718 319 MATERIALS AND SUPPLIES 2,775 1F989 786 CAPITAL OUTLAY: Construction contracts 12,9-30 12,930 Equipment 850 —85-0 Total operating,/ expenses 69,888 44.63 25,252 OPERATING INCOME BEFORE DEPRECIATION (26r913) 2,458 29,371 DEPRECIATION -21aE74 (11 674) OPERATING INCOME (LOSS) (26r913) (9r216) 17,697 OTHER REVENUE - Interest income�� A - �-ro �l 5"7 4 6/ - ---2-,200 NET INCOME (LOSS) (24,712) 11-7,02-1 5M INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND- ELECTRIC FOR HE YELR ENDED JULY 31, 1984 OPERATING REVENUES:.7.-. User fees Sale of capacity Sale of merchandise Extensions Other Total revenues EXPENSES: Purchased power Production: Salaries Repairs and maintenance Supplies Utilities Other Total Distribution: Salaries Supplies Vehicle expense Cost of store sold. Building rent Other Total Customer accounts: Salaries Bad debt expense Other Total Administration: Salaries Social security Employee benefits Insurance Street light expense Utilities Professional fees Programming Equipment rental Office expense Other Payroll overhead capitalized Variance Favorable Bud-ce_t Agltmal Wnfayarala�g) 1 11 . 11 ; I I$ k . 11 1 Z I I I � 309,155 206,729 (102r426) 5,000 10j356 5,356 20,000 2,620 17r3809 14,000 25.4 17,38,4 lr615 1,970,462" (645,753) lr6-72 9r128 972 1r953,000 1,294,633 658,367 110,000 76r650Z-- 33,350 20,000 11,686 8,314 5r000 437 4,563 2,585 1,707 878 --L&-O--Q 322 3 -B -,r 58 5 91,151 47,434 73,000 49r18-9-4"' 23r811 19,000 5,675 13,325 8,100 6,627 1,473 3y000 3,224 224) 5,800 3,838 1r962 le3Q5 645) 109560 69X858 21r000 16 , 5 2 7 1- 4r47 5rOOO 2r116 2,884, 1,600 262 27.600 18,205 50,250 17,500 42,300 14,560 48,750 3,650 61,000 7,500 2,250 10"100 4,100 Total 261t960 Total expenses 2.490.205 OPERATING INCOME BEFORE DEPRECIATION (Carried forward) 125,510 -21- 48,7551"�` 1r495 13,039 4,461 29r377 12,923 11,10-2 3 r 4 5 8 44,492 4,256 2,923 727 43r616 17,38,4 lr615 5r885 578 lr6-72 9r128 972 2,785 1015 9,553) 2r.553 197,857 ----6A-r-U.3L -1,672AW�P- U8,301 M -11M mf-3�� TY INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - ELECTRIC FOR THE YEAR ENDED JULY1984 MEM Variance Favorable Badg&t Ag-tIL&I Y-0 rA OPERATING INCOME BEFORE DEPRECIATION (Brought forward) $125,510 $ 298,058 $ 172,548 DEPRECIATION 114.201 ( 144201) OPERATING INCOME 125,510 183,857 53,347 OTHER REVENUE (EXPENSE): Interest income- - 40,000 �O' 103,769° 63,769 Interest expense 1r150) 2,794) 1,644) Gain on sale of electric plant 4,340,173 4,340,173 Operating transfers - out 502.6.2 NET INCOME $164,360 $4.122,310 MEM C1 --OF BLAIR EBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS).AND ACTUAL ENTERPRISE FUND - WATER AR -ENDED JULY 31, 1984 Variance Favorable D-udg-et AaIaAl nfavorabl Y OPERATING REVENUES: User fees $600F000 $567r601 $(32f399) Sale of merchandi-se._5,000 6F414- 1r414 Extensions 1,928 1r928 Other 16.750,8.073 Total revenues 524,016, _A�34) I 411LISAM, Production: Salaries 88,000 93,7111�--"_ ( 5,711) Chemicals and lime 44r300 35r305 8,995 Utilities 90,200 79r063 11,137 Maintenance 14,500 21,161 ( 6,661) Other - 5.QQQ X325 1,675 Total 242,000 ___232®565 9,435 Distribution: Salaries 37,000 37,90-55 905) Supplies 5,000 3,6841 1r316 Vehicle expense 9,000 6,339 2,661 Cost of store sold 4,000 722 3,278 Other -50-0 348 Total 55,500 48,998 5.502 Customer accounts: Salaries 20,500 l7r592--"ek:& 2r908 Bad accounts 5r007 5,007) Other 500 528 98) Total 21,000 43 3_ -LIZ=) Administration Salaries 35,200 34,364`' 836 Social security 12,750 12,621 129 Employee benefits 31,550 30,840 710 Insurance 4,385 3,936 449 Utilities 4,200 3,222 978 Professional fees 4,850 5,478 628) Programming 4,000 247 3,753 Equipment rental 1,575 529 1,046 Office expense 7,000 5,596 1,404 Other 3,000 11,854 1,146 Payroll overhead capitalized - - 528, 528 Total 108,510 98,159. 10,351 Total expenses V1 OPERATING INCOME BEFORE DEPRECIATION 194,740 191,097 3,643) DEPRECIATION -017% 183,097. 123-a,121, OPERATING INCOME 194,740 8r000 (186,740) OTHER REVENUES (EXPENSE): Interest income 79,000 102r5226 23,522 Interest expense Y-, (290,212) -/,(286,076)5, 4,136 Operating transfers ® in AB4,092 -4L4, NET INCOME (LOSS) w= Aj lil•�*qwj INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - SEWER FOR THE EAR ENDED JULY 31. 1984 OPERATING REVENUES: User fees Other Total revenues 9611,;, 0-) A EXPENSES: Production: Salaries Repairs and maintenance Chemicals Supplies Utilities Total Distribution: Salaries Supplies Vehicle expense Other Total Administration: Salaries Social security Employee benefits Insurance Utilities Professional fees Programming Equipment rental Office expense Other Total Total expenses OPERATING INCOME BEFORE DEPRECIATION DEPRECIATION OPERATING INCOME (LOSS) OTHER REVENUE (EXPENSE): Interest income, - Interest expense Operating transfers - in NET INCOME (LOSS) 0MIC Variance Favorable Budaet A=JA2 Qi f a v -Oub-lk) $231,000 $198rO5O $( 32,9501) U; 32x9Q7) 58r750 58,615° 135 10,100 12,434 2,334) 7r500 6,975 525 3,000 2,407 593 47950Q --A2,450 -5 r 050 126,85-0, 122,8 3.9 f,Q 5,000 2,303-1-`k' 2,697 650 564 86 5,400 4,025 1r375 5QQ 3,174 2.674) 11,55 10.066 IrABI 15,100 14,601 499 5,500 5,202 298 8,275 8,298 23) 3,535 3,222 313 1,525 1,344 181 9,500 1,417 8,083 3,000 179 2,821 675 297 378 2,3501013 101 11 337 50.630'�' �45 13,285 43,470 291,301 ( 14,169) 43,470 (104r098) (147r568) 2 0 r 8 0 0 Vill, 2 7 r 18 4 6,384 gr8lo) gr559) 251, .11,1698 17,698 $ 54,A -U �(68,775) 11123,2,25) Variance Favorable Bad'aft actuia REVENUES: Taxes and special assessments: /$503,58841 Property taxes, _ $569,445 $(65,860) 26,000 = 27,524�_,_ 1,,524 Receipts in lieu of taxes 978 State aid 94,751 v- 9 4, 4 2 331), off--o—r- ql _b -i _e�__pro gj4j; 2 r 7 2,578 —_ Eos �tga_d_relief 32 000 ILIA 2,473 Franchise tax 55,000 71.053*tel -JL_4m Total 2827 740,214 (42.585) Licenses and permits: Business licensesv, 14,250 rDAA-16,426au 2,176 Dog licenses" 1,900 1,4400,10 460) Licenses and fineE(' 2,000 5.513 Total RSk 18,150 ,a Charges for services: Library 4,500 6,7380 2,238 Landfill collections?,1J_-j- 28r000 V -A! Y27,025' b ( 972) Cemetery lots 5,000 6,665AW 1,665 Grave openings 10,500 101,200, 300) Swimming pool fees 12,000 -21,309,\,__ 9?309 Swimming pool lessons 2,000 N 4, 3 5 5�,e� 2,355 Sale of fireworlKs 12,600 7,000A� 5,6001, Building and land leases 5,000 , 147_Vr 3,147 Rental Total 8 5_,U_7, 17 - 14196,Y INTEREST INCOME 38.341 4, OTHER REVENUES: Special gifts 1,717,) -IJ 1,717 Police lab fund 2,300 3,550A -U 1,250 Employee insurance withheld 3,200 3?200) Other revenues - Total 5,50 1 TOTAL REVENUES IMM 929mus_ SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL ADMINISTRATION DEPARTMENT FOR THE Y --- .iM - J. r PERSONAL SERVICES: Salaries Social security Employees' insurance Retirement OPERATING EXPENSES: Legal Building inspection Audi -Ling Engineering Custodial services Postage Printing and publications Dues Election expense Programming City utilities Telephone Travel expense Insurance and bonds Maintenance Tree stump removal Chamber of Commerce County Treasurer's collection fees Miscellaneous CAPITAL OUTLAY: Office equipment Building remodeling 1F500 675 825 2, 874 2,049 11,900 11000 5= Variance Favorable udaet Ag±mal (Uaf Ay_Q1Abj_e) ,I& - 73,630 $ 72r659�/ $ 971 4,933 5,110 177) 36,198 34,682 1r516 1r079 1r007 72 17,000 16,46" 539 2r600 2,400�/ 200 1r554 1,433 121 - 200 200) 1,500 1,720v- k 220) 2,422 1,0512 1,370 4,578 4,796 ( 218) 2,464 2,621 ( 157) 1r018 - lron 3,,050 1r725 1,325 3 200 ' r 7155, 2, V� 435 2,166 2r125 41 5,000 4,,051 949 3,011 2,905 106 4,450 3,779 671 8,500 8,710 210) 5,500 3,285 2,215 5,638 5,105 533 802 258 544 4,300 4r379 79) 1F500 675 825 2, 874 2,049 11,900 11000 5= CITY OF BILAIRj—XV-Alox SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL CONTINGENCY ALLOWANCE FOR THE YEAR ENDED JULY 31, 1984 HONORS' BANQUET CIVIL DEFENSE DIRECTOR SALARY PEST CONTROL MAPA SERVICE AGREEMENT LIBRARY BUILDING MAINTENANCE PARK WATER TANK CAPITAL OUTLAY: Spreader box Golf course well Dump truck - 1982 Pool paging system CKM I Variance Favorable &9±11Ai $ 826 10,800 248 300 1,423 150 `2'500 1,172 7 r300 115-4�5 $13,958 ITY OF B aKA- SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL POLICE DEPARTMENT FOR THE YEAR ENDED JULY -31. 1984 PERSONAL SERVICES: Salaries Social security Employees' insurance Retirement OPERATING EXPENSES: Legal Auditing Postage Printing and publications Training Telephone Travel Insurance Maintenance Miscellaneous SUPPLIES: Office supplies Gas and oil Uniforms Miscellaneous RENTAL EXPENSE CAPITAL OUTLAY: Office equipment Motor vehicles Radio equipment Fire arms purchase TOTALS ago Variance udget Favorable Aa±llal $219,200 $195,240 $23,960 14,673 13,330 1,343 30,905 29,924 981 11,500 5,817 5,683 11r600 12?302 702) 1r034 833 201 225 128 97 560 506 54 500 356 144 3,608 3,252 356 800 414 386 4,852 3,150 1r702 8,640 6,380 2,260 428 448 20) 11,250 1,093 157 14r000 9,323 4,677 6, 0703085 2,085 2,993 1,908 1,085 32,300 31,130 1j170 2,250 2,321 ( 71) 10r550 101892` / 342) 200 750i 550) 505 3.L7 9 17i ago CjTj--QF BLAIR. NEDI&EUk SCHEDULE OF GENERAL FUND EXPENDITUR BUDGET (CASH BASIS) AND ACTUAL CEMETERY FOR THE YEAR ENDED 61ULY 31, 19841 PERSONAL SERVICES: Salaries $24,031 Social security 1r610 Employees' insurance 2,317 Retirement 492 OPERATING EXPENSES: Legal 200 Auditing 391 Insurance 355 Maintenance 3,500 Miscellaneous 1r322 SUPPLIES 2,966 RENTAL EXPENSE 9,,500 PURCHASE OF CEMETERY LAND 20,738 'k CAPITAL OUTLAY - Equipment TOTALS $E8,82 WPM Variance Favorable Actual � � I- $23, 855 $ 176 1,640 30) 2,433 484 354 138 77 123 312 79 353 2 3,371 129 1,188 134 3,434 468) 7,125 2,375 2,156 18,582 -4-E,2L-U $22r524 1, F RL T . NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITUR BUDGET (CASH BASIS) AND ACTUAL FIRE DEPARTMENT -FOR THE YEAR ENDED JULY 314-1-9-Ul PERSONAL SERVICES OPERATING EXPENSES: Utilities Insurance Maintenance Miscellaneous SUPPLIES: Gas and oil Safety equipment Miscellaneous HYDRANT RENTAL CAPITAL OUTLAY: Radio equipment Fire equipment Specialized equipment TOTALS CI 750 750 1,500 j, 1,500 27,OOQ �0 Variance Favorable AgImAl (Unfavorable) $ 2,165 $ 2,245 80) 11r196 11,712 516) 2,339 2,459 120) 7r000 4r608 2,392 1r515 1,196 319 1r650 1,757 1,07) 3r500 4,754 (1r254) 135 101 34 12,000 12,000 750 750 1,500 j, 1,500 27,OOQ �0 Q I TY 0 SCHEDULE OF GENERAL FUND EXPENDITUR BUDGET.(CASH BASIS) AND ACTUAL PARK DEPARTMENT 4 FOR TEE --YEAR E DED JULY 31 8 1 PERSONAL SERVICES: Salaries Social security Employees® insurance OPERATING EXPENSES: Utilities Insurance Maintenance Miscellaneous SUPPLIES: Gas and oil Miscellaneous CAPITAL OUTLAY: Motorized equipment Playground equipment TOTALS MM Variance Favorable B u dgmt Aglkal $25,114 $25r547,k-- $2,567 1j884 1,756 128 2,973 29,083 890 3r058 2,775 283 678 625 53 5,600 3,561 2,039 526 357 169 1,,900 2,255 ( 388) 775 1,266 ( 491) 5,150 5,555 ( 405) — 4 &99 906 3r,024 $54.658 S46,219 1/10 t CITY OF BLAIR_r_EBMZKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LIBRARY —F`C;R THE YEAR ENDE�Y 31 a 1984 Variance Favorable PERSONAL SERVICES: � Salaries $45,318 $43,675 $1,643 Social security 3,037 3,092 ( 55) Employees® insurance 4,546 3,480 1,055 Retirement 889 523 366 OPERATING EXPENSES: Auditing 444 364 80 Postage 475 534 ( 59) Outer office expense 502 270 232 Utilities 90,506 9,361 145 Telephone 468 512 ( 44) Travel 350 276 74 Insurance 643 645 ( 2) Maintenance 3,200 3,260 ( 60) Custodial contract 2,2.50 1,889 361 SUPPLIES: Supplies 1,668 1,441 227 Library materials 19,000 l7,904 1,096 CAPITAL OUTLAY - � Office equipment 0 � ��3 � � " 591 TOTALS 888 95 ,6.53 CITY OF E, NEBRASKL SCHEDULE OF GENERAL FUND EXPENDITURE5 BUDGET (CASH BASIS) AND ACTUAL SUPERVISED RECREATION FOR THE YEAR ENDED JULY 31 19 Variance Favorable PERSONAL SERVICES: Salaries $15,814 $10,680 $ 5F134 Social security 1,060 461 599 Employees' insurance 318 298 20 OPERATING EXPENSES: Auditing 314 260 54 Printing and publications 450 53 397 Utilities 5,000 3,950 1r050 Telephone 358 169 189 Insurance 435 4311 4 Maintenance 4,700 1,386 3,314 Little League program 1,500 - 10,500 SUPPLIES: Gas and oil 905 469 436 Recreation supplies 1r500 750 750 Fireworks 9,500 9F500 CAPITAL OUTLAY: Motorized equipment 1,700 003 697 Aluminum bleacher boards —14 —OO -Q TOTALS Ex554 JL9,91Q 12L-j�4 MKM .._ KA SCHEDULE OF GENERAL. BUDGET (CASH BASIS) POOL FO� THE YEAR ENDED . . Variance Favorable PERSONAL SERVICES: Salaries $23,322 $19,735�t- $4,037 Social security 1,596 1,360 220 Employees' insurance 610 560 50 OPERATING EXPENSES: Auditing 445 364 31 Utilities 3,770 4,900 (1,130) Insurance 399 416 ( 17) Maintenance 1,500 1,340 160 Miscellaneous 623 1,159 ( 531) SUPPLIES ANIS .REPAIRS: Chemicals 2,600 2,511 39 Miscellaneous 300 1,136 ( 336) CAPITAL OUTLAY - Equipment 510 �� P TOTALS $36G680 S 4 Q2 $2,478 -CJ -Tl" ZA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL AIRPORT FOR THE YEAR EN- U -JULY 984 Variance Favorable PERSONAL SERVICES: Salaries $ 700 $ 228/-!- $ 472 Social security 47 15 32 OPERATING EXPENSES: Insurance 778 Sol ( 23) Maintenance 2,500 1,738 762 Utilities 623 640 ( 17) Miscellaneous 408 30 378 RENTAL EXPENSE TOTALSif -r-0 5 � �,� -$ h 4 5-Z 4 4k 12� SKM TY OF BT NEBIAaKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LAjVDF-ILL-- FQR YEAR ENDED-JaLY al, -2284 Variance Favorable Budaet PERSONAL SERVICES: Salaries $21,544 $19,007T- $ 2,537 Social security 1,444 1r306 138 Employees' insurance 1,914 1,825 89 OPERATING EXPENSES: Auditing 29 21 8 Telephone 295 286 9 Utilities 396 379 17 Insurance 386 386 Maintenance 6,250 7211. 5,529 Miscellaneous 498 555 57) SUPPLIES: Gas, diesel and oil 4,840 3,723 1r117 Miscellaneous 860 771 89 RENTAL EXPENSE 2, 6911 1, 41.2.t TOTALS AJ 146 -$-3 k, �19 4. -36- UTX—QZ-D1Al2., SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL ANIMAL CONTROL EQR THE AR ENDED JULY-11-c.U8A PERSONAL SERVICES: Salaries Social security Employees' insurance OPERATING EXPENSES: Veterinary expense Utilities Insurance Maintenance Miscellaneous SUPPLIES: Gas and oil Chemicals Uniforms Miscellaneous TOTALS 20C Variance Favorable Budaet. AgLioU (Unfamr-W21&.) I �C, $17,790 $16 1 F6821-e�" $1,108 1,192 1,146 46 2,576 2,324 252 180 228 48) 1,720 1,449 271 385 33 352 2,700 947 1,,753 479 414 65 815 258 557 50 98 48) 533 656 123) ItQ64 951 292_51$6 IA-, �08