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FY1987 Audit Report CityJULY 31, 1987 TABLE OF CONTENTS Page 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 17 Actual - All Governmental Fund Types 5 Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balance - Budget (Cash 18 Basis) and Actual ® All Proprietary Fund Types and Similar Trust Funds 6 General Fixed Assets Account Group: 19 Statement of General Fixed Assets 7 Statement of Changes in General Fixed Assets S General Long -Term Debt Account Group: 20 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 Changes in Financial Position 22 All Proprietary Fund Types and Similar Trust Funds 11 NOTES TO FINANCIAL STATEMENTS 1215 STATEMENTS OF INDIVIDUAL FUNDS: Special Revenue Funds: Combining Balance Sheet 16 Combining Schedule Of Revenues, Expenditures and Changes in Fund Balances 17 Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - Street Fund 18 Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - Revenue Sharing Fund 19 Individual Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual m Block Grant Fund 20 Enterprise Funds: Combining Balance Sheet 21 Combining statement of Revenues, Expenses, and Changes in Retained Earnings 22 Combining Statement of Changes in Financial Position 23 Individual Statement of Revenues and Expenses Budget (Cash Basis) and Actual - Blair Apartments 24 Individual Statement of Revenues and Expenses Budget (Cash Basis) and Actual - dater 25-26 Individual Statement of Revenues and Expenses Budget (Cash Basis) and Actual ® Sewer 27 SUPPORTING SCHEDULES: Schedule of General Fund Revenues - Budget (Cash Basis) and Actual 28 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual d Administration Department 29 Schedule of General Fund Expenditures ® Budget (Cash Basis) and Actual ® Contingency Allowance 30 Schedule of General Fund Expenditures ® Budget (Cash Basis) and Actual - Police Department 31 Schedule of General Fund Expenditures ® Budget (Cash Basis) and Actual ® Cemetery 32 Schedule of General Fund Expenditures ® Budget (Cash Basis) and Actual - Fire Department 33 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Park Department 34 Schedule of General Fund Expenditures ® Budget (Cash Basis) and Actual 6 Library 35 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Supervised Recreation 36 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual ® Swimming Pool 37 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Airport 38 Schedule of General Fund Expenditures m Budget (Cash Basis) and Actual - Landfill 39 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Animal Control 40 C1,110,11 -11'D PUBLIC ACCOUIN FANT 1904 SOUTH STRUET BOX 4016 BLAIR, NEBIW)KA 68008 October 30, 1987 Honorable Mayor and Members of the City Council City of Blair, Nebraska Gentlemen: RESIDEP,WE: (4 0 2) 4 6 8) 5 2,53 OFFICE: (402) z126-11080 I have examined 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, 1987, as listed in the table of contents. My examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as I 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. The budgetary information included for the year ended July 31, 1987, has not been compiled or examined by me and, accordingly, I do not express an opinion or any other form of assurance on it. Management has elected to omit the summaries of significant assumptions and accounting policies required under established guidelines for presentation of prospective financial statements. If the omitted summaries were included in the budgeted information, they might influence the user's conclusions about the city's budgeted information. Accordingly, this budgeted information is not designed for those who are not informed about such matters. In my opinion, the general purpose financial statements referred to above present fairly the financial position of the City of Blair, Nebraska, at July 31, 1987, and the results of its operations and the changes in financial position of its propriety fund types for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Also, in my opinion, the combining, individual fund, and account group financial statements referred to above present fairly the financial position of each of the Mayor and Members of the City Council October 30, 1987 Page 2 individual funds and account groups of the City of Blair, Nebraska, at July 31, 1987, and the results of operations of such funds and the changes in financial position of individual proprietary funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. My examination was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole and on the combining, individual fund, and individual account group financial statements. The accompanying financial information listed as supporting schedules in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements of the City of Blair, Nebraska. Such information has been subjected to the auditing procedures applied in the examination of the general purpose combining, individual fund, and individual account group financial statements and, in my opinion, is fairly stated in all material respects in relation to the financial statements of each of the respective individual funds and account groups, taken as a whole. Edward W. Schroeder Certified Public Accountant CITY OF BLAIR_ NEBRASKA COHBINED BALANCE SHEET - ALL FUND TYPES ANO ACCOUNT GROUPS JULY31 1987 ASSETS E Wp" W Restricted assets - cash and investments - at cost Property - net of accumulated depreciation, where applicable Amount available in Debt Service Amount to be providod for retire - ment of general long-term debt contract receivable CPPD Contract receivable block grant 500 000 TOTAL ASSETS 4 4- 155 1. 111 y 210 See Notes to Financial Statements. ,3 Government Fund TvDes Fund special Debt TvDes General Revenue Service Casb 65 , 81 a 00,601 12,023 Receivables: F u n d Fund 19,531 nilled usor focrj, 16,866 - 130,196 special ap8essments 110,139 - 522,294 Accrued interest 673 31,250 111,400 other - 31,160 Investments -at cost (unrostricted) 156,000 497,926 - Due from County Treasurer 22,469 1,302 21,496 inventory - 4,030,957 n 14 MW Mnnmr E Wp" W Restricted assets - cash and investments - at cost Property - net of accumulated depreciation, where applicable Amount available in Debt Service Amount to be providod for retire - ment of general long-term debt contract receivable CPPD Contract receivable block grant 500 000 TOTAL ASSETS 4 4- 155 1. 111 y 210 See Notes to Financial Statements. ,3 Account Grouzl� General General Fixed Long-term -Assets Debt $3,665,220 $533,360 556 413 15,072,Q27 $10 101 160 $M'350 03 665 220 $533,360 intay Proprr Fund TvDes ceneral capital Enterprise insurance improvement F u n d Fund 19,531 119,771 16,866 - 130,196 - 110,139 11,008 2,484 1,170 - 111,400 560,M 95,000 31,160 4,734 1,223,317 8,010,512 4,030,957 Account Grouzl� General General Fixed Long-term -Assets Debt $3,665,220 $533,360 556 413 15,072,Q27 $10 101 160 $M'350 03 665 220 $533,360 CITY OIC -DLAIR, NEDRASKA COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JULY 31 1.027 LIABILITIES FUND BALANCES Contributed capital. investment in general fixed assets Retained earnings F"nd balance Total fund balances TOTAL LIABILTTIES AND FUND BALANCES 4,320,934 - $3,665,220 - 1,313,266 223,316 1,087 360 555 373 05 072 027 1114L350 223,316 1.r 00P 2 5 07 027 5,63� 200 111 350 33,665,222d ,,-244 955 011fIll 219 $556 413 5 072 027 $10,101 160 0114 350 '3 665 220 "533,360 See Notes to Financial Statements. - 4 - Proprietary Fund Government Fund Types Types AccounL Gloups General General General Special Debt capital Enterprise insurance Fixed Long-term General Revenue service improvement Funds Fund Assets Debt Accounts payable 21,639 23,359 - 8,,�396 - Accrued interest - - a, 1,040 17,400 - Accrued expenses 2,000 - Deposits payable 33,150 - - nonds pay abler $425,000 Revenue bonds payable4,406,014 Lease payable 6a,360 Land contract payable 40 000 Total liabilities 21 630 21j 3159 L'o ?.0 A� n6C 000- 533 360 FUND BALANCES Contributed capital. investment in general fixed assets Retained earnings F"nd balance Total fund balances TOTAL LIABILTTIES AND FUND BALANCES 4,320,934 - $3,665,220 - 1,313,266 223,316 1,087 360 555 373 05 072 027 1114L350 223,316 1.r 00P 2 5 07 027 5,63� 200 111 350 33,665,222d ,,-244 955 011fIll 219 $556 413 5 072 027 $10,101 160 0114 350 '3 665 220 "533,360 See Notes to Financial Statements. - 4 - ( T'I-.t il, p a. ge lis� '), e f tt b 1. ardk in't ent-I ion al I y ) Debt service runO Fun(, I "t a variance .� Actuali n F — , �a i c � RC1 �r� Ac"'tf7al RA too y 96,275 209 (96,00G) 2,100 31,057 20,957 lal,015 409,M 0(72,398) 98 375, 1,450 1f!`r,5 j 7 r 122,000 200,751 (72,751) 41 589 p - 170 7'? F- (216,461) (112,797) /101 , .......n 109 ,117 (72,390) t r' c 9,991 5_>r_ 57,125 1 � , i � r• }, � f GUAM ; ik n iZ9f'\ (30,199) l0f=t (171,305) / -i ^) / ^� t"4 ,^ 1 ' 6 (57,160) (120,394) 's1 3l i31 CITY OF PLATRT—NEDRMNA, COMBINED STATEMENT Or REVENUES, EXPENSES, AND CHANCES IN RETATNED EAnNINCS/FUND BALANCE BUDGET (CASH BASIS) AMD ACTUAL ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE THAR BNOED JULY 31, 1987 OPERATING REVENUES: User fees Sale of merchandis,'l, Rental Insurance contributions Other Total EXPENSES: Personal service,-; Operating expenses Materials and supplies Construction contrach-2. Rental expense Deprec, i at ioi-)- Empjoyen insurance beneUt Payments to insurance companiec; Total OPWATIMC INCOME (LOSS) OTHEn REVENUE (EXPENSE): Interest incoma interest expense operating transfers - in OperatinU transfers - out MET INCOHE (LOSS) RETAINED 7ARNTNCS/PUMD BALANCE July 31r 1986 RETAINED EARNTNGS/ PUND PAYAMCE July 31, 1987 1,402 1,102,463 qI JZI 289 1 Ij 19,2 6 6 —4— soo mntev to Financial statements, — 1! AWA IOWA 1114-350 Enttrprise Funds insurance Fund V5.1- 1 a n Favorable Favorable r rl"!" r -f t Actual (UnfavorabTq) B QUet Actual (Unfavorabla) $ 547,213 576,261 29,04S 0,000 5,010 2,190) 18,603 4q,064 w 1, 2]. - $120,759 $115,478 000 16,548 --AS —210148 At' toy 440-759 T11— A76 5 10T) 401,910 306,160 15 ,7 7 244 , 602 215 , 027 20, 775 210,006 n3,127 127,679 19,000 1,331 17,669 69iu9i 286 11 - 271,00S (271,205) 75,000 69,519 Sjol 50 3201 7 (1', 4 8 t� 27-, 6 J7 (16,033) 518 (12(370) (12,910) 71,110 170,qO5 95,9S7 6,600 7,2al W (220,009) (20S,472) (00,163) 302,015 4053 , 2 6 G 22 451 31,171) 09,197) (5,126) $(12 ;71) 1,402 1,102,463 qI JZI 289 1 Ij 19,2 6 6 —4— soo mntev to Financial statements, — 1! AWA IOWA 1114-350 GENERAL FUND: Administration Police Cemetery Fire Park Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE FUNDS - Street CAPITALIZED LEASE Library TOTALS CITY OF BLAIR, NEBRASKA STATEMENT OF GENERAL FIXED ASSETS JULY 31, 198-7 -- Land Buildings Vehicles Equipment 15,000 $ 682,138 $ - ® - 76,482 115,000 18,085 3,500 - - 1237,598 97,952 342,605 1,950 22,500 116,600 - - 274 1,800 100,000 237,581 - 32,000 137,069 15,000 6,700 - - - 2,650 $114,077 $ 811,215 33,487 109,969 11,819 143,404 27,298 264,896 91,469 533,976 11,691 150,791 24,738 26,862 165,242 502,823 51,422 220,491 82,007 103,707 1,744 4,394 10,000 47,540 206,983 319,765 584,288 203,404 203,404 T4-07,452 T1-,791,996 $5-3-0,963 X--934,809 $3,665,220 See Notes to Financial Statements. -7- CITY OF BLAIR, NEBRASKA STATEMENT OF CHANGES IN GENERAL FIXED ASSETS -FOR THE YEAR ENDED JULY 31, 1987 Balance Balance July 31, July 31, 1986 Additions Dispositions 1987 GENERAL FUND: Administration Police Cemetery Fire Park Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE FUNDS - Street CAPITALIZED LEASE - Library TOTALS $ 776,000 40,913 (5,698) $ 811,215 99,729 14,120 (3,880) 109,969 153,159 7,210 (11,965) 148,404 258'801 6,095 264,896 516,263 22,063 (4,350) 533,976 147,168 3,623 - 150,791 24,862 2,000 - 26,862 502,823 - - 502,823 210,858 9,633 - 220,491 70,917 32,790 - 103,707 4,394 - - 4,394 NW1111M 203,404 3,503,462 79,292 (30,088) 584,288 - 203,404 $217,739 $(55,981) $3,665,220 See Notes to Financial Statements. -8- CITY OF BLAIR, NEBRASKA STATEMENT OF GENERAL OBLIGATION BONDS PRINCIPAL AND INTEREST REQUIREMENTS BY YEAR OF MATURITY JULY 31, 1987 Year Ending Principal Interest July 31, Requirements Requirements Total 1988 $ 95,000 $ 30,091 $125,091 1989 85,000 24,698 109,698 1.990 60,000 19,823 79,823 1991 70,000 15,198 85,198 1992 40,000 9,660 49,660 1993 45,000 6,360 51,360 1994 15,000 2,550 17,550 1995 15,000 1,290 16,290 $425,000 $109,670 $534,670 See Notes to Financial Statements. -9- CITY OF BLAIR, NEBRASKA STATEMENT OF CHANGES IN GENERAL LONG-TERM DEBT FOR THE YEAR ENDED JULY 31, 1987 See Notes to Financial Statements. Balance Balance Interest July 31, July 31, Dated Description Rate 1986 Additions Deductions 1987 6/1/77 Various purpose 4.154.50% $ 45,000 $ 45,000 - 12/15/78 Various purpose 5.20-5.25% 80,000 25,000 $ 55,000 5/1/80 Various purpose 8.75-9.10% 75,000 60,000 15,000 6/15/83 Various purpose 6.258.60% 165,000 20,000 145,000 6/15/85 Various purpose 6.00-8.60% 240,000 30,000 210,000 Total bond obligations 605,000 180,000 425,000 Capitalized lease 6.00-7.00% 81,114 12,754 68,360 Stemmerman land contract 12.00% 48,000 8,000 40,000 TOTAL $734,114 m $200,754 $533,360 See Notes to Financial Statements. CITY OF BLAIR, NEBRASKA COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YEAR ENDED JULY 31, 1987 General Enterprise Insurance Funds Fund. SOURCES OF WORKING CAPITAL: Working capital provided by operations: Net income (loss) $(89,197) $(5,126) Add items not requiring a current use of working capital - depreciation 271,805 Total 182,608 (5,126) increase in deposits payable 100 Decrease in restricted assets 533,125 Total sources of working capital 765,833 (5-,126) USES OF WORKING CAPITAL: Decrease in deposits payable 1,021 Additions to property - net 52,191 Decrease in revenue bonds payable 752,543 --6-05,755 Total uses of working capital INCREASE (DECREASE) IN WORKING CAPITAL $(39,922) $(5,126) CHANGES IN WORKING CAPITAL COMPONENTS: increase (decrease) in current assets: Cash (27,226) (17,610) Accounts receivable - user fees 17,286 Accounts receivable - other (1,632) - Accrued interest receivable (3,419) 2,484 investments (23,508) 10,000 Inventory 1,591. - Prepaid expenses 457 Total (36,451) Decrease (increase) in current liabilities: Current portion of long-term debt (20,723) Accounts payable 1,744 Accrued interest 16,044 Accrued expenses (536) Total (3,471) INCREASE (DECREASE) IN WORKING CAPITAL $(39,922) $(5,126) See Notes to Financial Statements. CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL STATEMENTS 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of Accounting: All governmental fund types are accounted for using the modified accrual basis of accounting. Their revenues are recognized when earned and expenditures are recognized when incurred except in the case of property tax revenues recognized when received, and in the recording of interest on general obligation bonds only when the coupons mature. The proprietary fund types and similar trust funds are accounted for using the accrual basis whereby revenues are recognized when earned and expenses are recognized when incurred. The City does not apply encumbrance accounting in any of its funds. B. Debt Service Fund: The Debt Service Fund is used to account for the payment of principal and interest on general long -term debt. The primary sources of revenue are property taxes and special assessments. C. Inventory: Inventory is stated at the lower of cost (first -in, first -out) or market value. D. Property: All fixed assets are recorded at cost or estimated cost, if actual cost is not available. The proprietary and fiduciary fund assets are presented on the respective balance sheets except for the cost of any underground utility lines which are not included in the assets. Depreciation of the assets is computed on a straight-line method over the estimated useful lives of the assets. The range of estimated lives is from five to fifty years. Assets in other than proprietary and fiduciary funds are recorded as expenditures at the time of purchase with - the accumulated cost being presented in the general fixed asset group of accounts. Certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, and lighting systems are not capitalized. No depreciation is provided for assets in the general fixed asset group of accounts. -12-. CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL STATEMENTS, Continued 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Budgetary Basis: The City's legally adopted budget is based on requirements of the State of Nebraska. The budget is prepared and adopted using the cash basis of accounting whereby revenues are budgeted when expected to be received rather than earned and expenditures are budgeted when expected to be disbursed rather than incurred. 2. RESTRICTED ASSETS Restricted assets consist primarily of cash, certificates of deposit, and savings accounts. The assets are restricted as follows: Held in trust per bond requirements $ 437,253 Bond and interest sinking funds 755,919 Utility deposit funds _30,145 Total restricted assets $1,223,317 3. LONG-TERM DEBT The City entered into an agreement with the City of Blair Library Building corporation on October 1, 1975 to lease a library building which was constructed by the Building Corporation with proceeds from the sale of bonds. The city is required to make payments under the terms of the lease in amounts equal to the interest and bond principal payments of the bonds issued by the Building corporation. At the end of the lease term title to the building will be conveyed to the City. The transaction has been treated as a purchase with the present value of the remaining lease payments recorded as a liability in the general long-term group of accounts. General long-term debt, excluding bonds, consists of the following: Amount Current Portion Lease payable 10/1/75 6,00-7.00% $68,360 $13,000 Land contract payable 9/1/82 12% $40,000 $ 8,000 NOTES TO FINANCIAL STATEMENTS, Continued 3. LONG-TERM DEBT, continued Proprietary fund long-term debt consists of the following: Water 4/1/80 7.00-7.500 4/15/80 (Called 1987) 8.00-10-80% 7/15/30 5.00*, 6/15/85 6.87% Totals Sewer: 11/15/74 5.20-6.00% 4. PENSION PLANS Current Amount Portion $ 440,000 $ 45,000 75,000 75,000 3,196,014 42,031 610,000 55,000 $4,321,014 $217,031 85,000 $ 25,000 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, 1987 were $36,048 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 $27,946 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, 1987. CITY OF BLAIR, NEBRASKA NOTES TO FINANCIAL STATEMENTS, Continued 5. OTHER ASSET - ELECTRIC PLANT CONTRACT In April 1984, the City of Blair contracted to sell its electrical transmission and distribution generating facilities to the Omaha Public Power District. The terms of the agreement were as follows: Omaha Public Power District agreed to buy the City of Blair facilities for the sum of $5,950,000. The terms of payment shall be $1,000,000 payable at the date of the contract and the balance of $4,950,000 amortized over thirty years at nine percent interest per annum, with annual payments of $481,815 commenced in April 1985. This contract is unsecured. This contract also provided for the Omaha Public Power District to supply electrical service directly to the City and its residents. The transfer of electrical services was completed on July 31, 1984. 6. CONTRACT RECEIVABLE - BLOCK GRANT The City of Blair received an Economic Development Bloch 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 May 3, 1986, subject to the subordination agreement and standby agreement dated April 30, 1987. 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 $31,250 at July 31, 1.987. -15- CITY OF BLAIR, NEBRASKA COMBINING BALANCE SHEET - SPECIAL REVENUE FUNDS JULY 31, 1987 Revenue Block Street Sharing Grant Fund Fund Fund CASH SAVINGS $ 78,364 $ 473 $ 1,764 INVESTMENTS 474,936 23,000 - LACk.lnunu -L WT wnvom nVoVIST AnTp - 301 250 I DUE FROM COUNTY TREASURER ECONOMIC DEVELOPMENT LOAN TOTAL 1,382 500,000 $554,732 $23,473 $533,014 LIABILITIES AND FUND BALANCES ACCOUNTS PAYABLE $ 23,359 - - FUND BALANCE 531,373 $23,473 $533,014 TOTAL $554,732 $23,473 $533,014 -16®3 Total Q0, 601 497,986 31,250 1,302 500,000 $1,111,219 $ 23,359 1,087,860 $1,111,219 CITY OF BLAIR, NEBRASKA COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES SPECIAL REVENUE FUNDS FOR THE YEAR ENDED JULY 31, 1987 REVENUES: Revenue sharing funds Street revenues Development block grants interest on investments Other revenues Total revenues EXPENDITURES: Salaries FICA Retirement Employee insurance Legal Engineering Auditing Office expenses D, t I e ss Utilities Telephone Travel Insurance Maintenance Street lighting Contingency reserve Car expense County Treasurer fees Sand, gravel and rock Gas, diesel and oil Materials and supplies Development block grants Rental Capital outlay: - Construction contracts Shop equipment Motorized equipment Street imDrovertients Total expenditures REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES): Operating transfers - ill Operating transfers - out P, REVENUES OVER (UNDER) EXPENDITURES FUND BALANCE (DEFICIT) - July 31, 1986 FUND BALANCE -- July 31, 1987 125,499 m125,499 8,974 - 8,974 4,759 - 4,759 19,599 - 19,599 2,750 - 2,750 460 Revenue Block 736 Street sharing Grant 282 Fund Fund Fund Total, 3,631 $ 7,341 $ 7,341 $416,531 w - 416,531 30,847 3,261 $ 25,000 59,108 1,588 - 1,588 448,966 10,602 25,000 484,568 125,499 m125,499 8,974 - 8,974 4,759 - 4,759 19,599 - 19,599 2,750 - 2,750 460 276 736 215 67 282 103 - 103 3,631 - 3,681 711 - - 711 1.15 - - 115 15,951 - 15,951 14,707 - 14,707 67,782 67,732 900 µ= - 900 600 - 600 493 - 493 10,092 - 10,092 7,636 c - 7,636 14,490 - - 14,490 - - 4,100 4,100 773 - - 778 7,140 - - 7,140 1,500 2,784 - 4,284 67,868 - - 67,868 120,733 - _33,127 - 120,733 4_9_7,536 4_,100 504,763 (48,570) 7,475 20,900 (20,195) 130,351 130,851 (25,000) (27,155) - (52,155) 57,281 (19,680) 20,900 58,501. 47_1,092 43,153 512,114 1,029,359 $531,373 $23,473 $533,014 $1,087,860 -17. CITY OF BLAIR NEBRASKA INDIVIDUAL STATEMENT Or REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (CASH BASIS) AND ACTUAL SPECIAL REVENUE FUNDS - STREET FUND FOR THE YEAR ENDED JULY 31, 1987 Variance Favorable Budget Actual (Unfavorable) REVENUES: Highway allocation $240,480 $255,249 $ 14,769 County road tax 53,123 40,764 (4,359) Motor vehicle pro rata 2,000 (2,000) Incentive payment 3,000 3,000 - Homestead exemption - 1,264 1,264 State maintenance agreement 13,183 13,184 1 Curb and street cutting 600 981 381 Sale of rock 500 235 (265) Equipment rental 400 1,154 724 interest on investments 21,431 30,847 9,416 Reimbursed expense 15,000 22,670 7,670 Miscellaneous - 1,588 1,508 Papio NRD grant 70,000 70,000 - Total Revenues 419,717 44-411S,966 29,249 EXPENDITURES: Salaries 142,117 125,499 16,618 FICA 10,161 8,974 1,107 Retirement 4,945 4,759 186 Employee insurance 20,138 19,599 539 Legal 1,500 2,750 (1,250) Engineering 3,000 - 3,000 Auditing 895 460 435 Office expense 700 215 485 Dues 140 103 37 Utilities= 5,500 3,681 I'm Telephone 301 711 90 Travel 700 115 585 insurance 13,637 15,951 (2,314) Maintenance 22,151 14,707 7,444 Street lighting 69,000 67,782 1,218 Contingency reserve 2,000 900 1,100 Car expense - 600 (600) County Treasurer fees 431 493 (62) Sand, gravel, and rock 11,500 10,092 1,408 Gas, diesel, and oil 15,000 7,636 7,364 Materials and supplies 19,145 14,490 4,655 Rental 6,000 778 5,222 Capital outlay: Building 7,140 (7,140) Shop equipment Boo 1,500 (700) Motorized equipment 25,400 67,068 (42,460) is Street improvements 204,910 120,733 04,185 Total expenditures WITH 497,536 8-1-1043 REVENUES OVER (UNDER) EXPENDITURES (160,062) (40,570) 112,292 OTHER FINANCING SOURCES (USES): operating transfers-in 147,000 130,851 (16,149) operating transfers-out (25,000) (25,000) - REVENUES OVER.(UNDER) EXPENDITURES (38,862) 57,25I $ 96,143 FUND BALANCE - JULY 31, 1986. 474,092 474 092 FUND BALANCE - JULY 31, 1987 $435,230 $531,373 _18- CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET (CASH BASIS) AND ACTUAL SPECIAL REVENUE FUNDS - REVENUE SHARING FUND FOR THE YEAR ENDED JULY 31, 1987 REVENUES: Revenue sharing funds Interest on investments �mi8cellaneous Total revenues EXPENDITURES: Auditing Material and supplies Capital outlay: Equipment Construction contracts Total expenditures REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING USE: Transfers out REVENUES OVER (UNDER) EXPENDITURES AND OTHER ,FINANCING USES FUND BALANCE (DEFICIT) July 31, 1986 FUND BALANCE - July 31, 1.987 -19- (41,032) (19,630) $21,352 -433,153 $ 2,121 IK), 151j '23,473 I -P---- Variance Favorable Budget Actual (Unfavorable) $43,485 $ 7,341 $(36,144) 1,400 3,261 1,861 44,885 10,602 (34,283) 580 276 304 251 67 184 2,734 (2,784) 85,086 - 85,086 -.02,790 --5-5-,917 --3,127 (41,032) 7,475 48,507 (27,155) (27,155) -19- (41,032) (19,630) $21,352 -433,153 $ 2,121 IK), 151j '23,473 I -P---- CITY OF BLAIR, NEBRASKA INDIVIDUAL STATEMENT OF, REVENUES, EXPENDITURES E, AND CHANGES IN FUND BALANCE BUDCET (CASH BASIS) AND ACTUAL SPECIAL REVENUE FUNDS - BLOCK GRANT FUND FOR THE YEAR ENDED JULY 31, 1987 Budget Actual REVENUES: Community development grant $299,900 Economic development grant - - Interest on loans 19,200 25,000 Total revenues 319,100 25,000 EXPENDITURES: Community development contracts 319,100 - Community development administration 4,100 Total expenditures 319,100 4,100 REVENUES OVER (UNDER) EXPENDITURES - 20,900 FUND BALANCE (DEFICIT) - July 31, 1986 512,114 512,114 FUND BALANCE - July 31, 1987 $512,114 $533,014 1�wm Variance Favorable (Unfavorable) $299,900 (5,800) (294,100) 319,100 J4,100) 31,51,000 $ 20,900 (This page is left blard,,- LTADTLITIAN AND FUND BALANCE ApartMOKA waver CURRENT LIABILTTIES: Current portion 01], long term debt AccouDtS payable ACCrued interest Accrued nxpense,,,_-. Total current liabilities DEPOSITS PAYADLE LONG-TERM DEET: Revenue bonds payable, unwatured Less current portiou above Long-term debt -net Total liabilities FUND BALANCE: Contributed capital, Retained earnings Total Qnd balance TOTAL LIADILITIES AND FUND DALANCE sewey Total - 1,323,011 85,000 4,106,on n7,942 4,460,900 - 1,550,100 2,770,034 1,320,93,'� 401 77 ,5 115TY&A J 639,101) 1,313,26', _1j!00,772 $400,000 07 W AU, $10 101140) 217,031 25,000 242,03-1, 1,229 5,207 1,000 0,39c, 16,338 1,062 17,400 2,000 1,229 240,G56 27,042 269,027 3,005 30,145 3", 1 SP _3 1,323,011 85,000 4,106,on n7,942 4,460,900 - 1,550,100 2,770,034 1,320,93,'� 401 77 ,5 115TY&A J 639,101) 1,313,26', _1j!00,772 $400,000 07 W AU, $10 101140) CITY OF BLAIR, NEBRASXA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS ENTERPRISE FUNDS FOR THE YEAR ENDED JULY 31 1987 Blair Apartments Water Sewer OPERATING REVENUES: User fees Sale of merchandise Rental 49,564 Other 2,627 Total 52,491 EXPENSES: Personal services 20,751 operating expenses 24,039 Materials and supplies 1,771 Rental expense - Construction contracts - Depreciation 14,766 Total 61,327 OPERATING INCOME (LOSS) 8,836) OTHER REVENUE (EXPENSE): interest income 1,585 Interest expense - operating transfers -in operating transfers -out NET INCOME (LOSS) 7,251) RETAINED EARNINGS (DEFICIT) July 31, 1986 409,026 RETAINED EARNINGS (DEFICIT) - July 31, 1987 $401,775 -22- Total. $ 424,772 $ 151,489 $ 576,261 4,760 1,050 5,810 - - 49,864 18,621 100 21,848 448,153 152,639 653,283 231,957 133,460 117,434 74,354 67,503 13,853 238 48 - 1,331 186,218 70,821 603,350 293,867 155,197) (141,228) 306,168 215,827 83,127 286 1,331 271 805 958,544 305,261) 161,460 7,360 170,405 283,009) ( 5,463) 288,472) 331,154 71,112 405,266 71,135) - 71,135) 16,727) ( 65,219) 89,197) 1,567,399 (573,962) _1,402,463 $1,5508672 $(639,I8I) X1,313,266 _ _ OTTY OV BLAIR NEBRASKA COMBINING STATEMENT OF CHANCES IN FINANCIAL POSITTO'`�'-,' ENTERPRISE FUNDS FOR THE YEAR ENDED JULY 31, 1907 a„3 E4( IN WORKING CAPITAL COMPO'NENTS : Increase (decrease) in current assets,; ppatments Water Sewer Tot a I SOURCES OF WORKING CAPITAL: $ 2,745 $(IL,055) $(18,9jq Working capital provided by operations: Acanunts receivnble 12er fees Net income (loss) $(7,251) $(1G,727) $(65,219) $(09,197) Add items not requiring a current use of (1,632) working capital - depreciation 11110 Accrued interest rpceivahle Total, 7,515 169,491 5,G02 102,608 lacrcaso in deposits payabl,,-, too (10,000) 100 DccreaEv in restricted asset- 5 S 1 , G 7 5 !Dventur"!P -5 Total sources of wnrkinq capital- 1,59,1 __J q 0� 765 USES OF WORKING CA?TTAV Prepaid expa"sec-,, Decrease in depnsits payable -0 1,021, 4 - 57 1,021 AdAtions to PrOPOW n a 1, 1 g , 6 , Sm, 52,191 necraase in revouue bonds payable s occreane (increase) in !o 0 liabilities: Total uses of working capHal 19 633 8or Orr !NCRUASE (DZCnEAPE) IN WORKING CAPITAL Ivy 0 it) U Wil 16 1 v i� it 1 (20,723) '?-111--81. a„3 E4( IN WORKING CAPITAL COMPO'NENTS : Increase (decrease) in current assets,; casl,� $ 2,745 $(IL,055) $(18,9jq *(27,226) Acanunts receivnble 12er fees 1G,SS-1 729 17,20{LLr Accounts receivable oUhe,r (1,632) (1,632) Accrued interest rpceivahle (1,651) (P,231) (3,419) investments (10,000) (13,500) (23,SO2) !Dventur"!P 1,59,1 1,59t Prepaid expa"sec-,, 195 -0 2 -62 4 - 57 To t a.',!. "-,2 , 1� s occreane (increase) in current liabilities: Current portion of lung-tnrm Ubt (20,72a) (20,723) Accounts payable 1,072 1,09!'', 1,711 Accrued internst 151731 16,m Accrued expanse'e, MG) Total, Y -1 INCREASE (DECnEASM) IN WOnXINC CAPITAI, -23,-- CITY Or CLAM, MEMAM !NDIVTDUAL OTATEM30T OF MVEOUM 2ND EMPENSES BUDOET (CAOU UASIS) AND ACTUAL ENTERPRISE FUND BLAIR APARTMENT,",1 FOR THE YEAR XMDED JULY Variance Favorable Actual Qpf Vyyyble) OPERATING REVENUE& Rantal $40,603 Other 300 ? G27 Total Revenue,,7, �1 PersonaL services: Salariw-, 10,200 16,747 1,453 301, 10 -Ll Workman's womponsation 337 337 H,A.L, insurance 2,2M) 2,28,21 Ratirewent - city share, 1511 (15Viz' ) unemployment compenwation 53 27 2(-j Total 05) It, Operating expenses: Auditing 190 901 loos twe, 12 (12) printing and publication 200 211 (11) Mating fueh. 1,000 69:� 307 Utilitle') 9,500 8,590 9io Telaphone 600 d70 130 Insurance 3,237 3,293 (56) Maintenance 12,961 10,602 2,2a6 Contingency rosorw, 1,000 1,000 R f U n d 0 00 coo Total materials and suppliw-t "I 2,SGO Total eXPCDSQS, TI 511 --Is Ivy i OrERATIMO IMCOMS (LOSS) BEFORE DEPRECIATION (5,62C) S , 9 3 S S OPMATING IMCOME (LOSS) (3,200) OTHER REVENUE - Interest incowe Q100 505 NET INCOME (LOSS) -21, CITY Or WAIR, NInn1`S9A. INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES nUDGET (CASM BAST I) AND ACTUAl', ENTERPRISE FUND - WATET' FOR THE VEAR ENDED JULY Variance Favorable BygRet Actual (Unfavorabl-) OPERATING REVENUES: user $401,6n3 $121,772 $23,009 Saic of merchandise 6,500 1,760 (1,740) Forfeited discount,7; 4,500 243 Hydrant rental 12,000 12,000 0C, ha t, Total revenue;--.--. _5 Personal services: 3alarics 2,00--, FICA 13,59/1 20�1� workman's wompensaLiot) 4,105 2,364 1,021, HAL insurance 22,G56 20,164 2,492 Retirement (city 2hare) 4,050 5,502, (nsq unemployment compensatin-o 539 211 32,1 Total a 92 9_5 2 - operating expenses: Legal fv�_, 2,500 6 2,19/1 Auditing P, 0 1 a 850 Eagineering In2peCtQnS Consultant,,--,, 1,500 3,110 (1,G10) Employee appreciation 900 123 477 P a s t a q 3,500 3,120 20 printing and publications 750 75,'�,,' (3) Computer Programming 2,000 117 1,003 Schools, travel, and training 1,200 1,407 (207) lei'_,., ';- 1,,000 1,479 (!79) Utilities 75,000 71,4?9 3,5GI Telephone 2,700 1,712 952 Whicle insurance 55C 61,3 Liability insurance 1,506 1,615 ( 109 ) Buildings and contents insurance quo 4,159 1,721 plo`yee onds Wb 557 631 (7 1) Errors and omissions insurance 1,ISS 275 1,210 Radio maintenance 000 362 001 office equipment maintenance 1,225 itno 95 motorized equipment maintenance 3,500 1,139 (639) Building maintenance 1,500 2,901 (1,404) Major maintenance 10f000 qfcm� W2 Contingent reserve 4,000 2,071 1,929 Maintenance agreemoW-, 1,250 3,00,33 367 Car expense 301 301 Bad accounts 750 Total 1, 2 9 763 continued CITY OF BLA10,11mgm,'' INDIVIDUAL STATEMENT OF REVENUES AND EXPENSE,'-� nUDGET (CA SU BASTR) AWD ACTUnT, ENTERPRISE FUND , WATER FOR THE YEAR ENDED jULY 31, 1907 CITY OF nLAIR, MEnRnSXA DUAL STATEMENT OF REVENUES AND EXPENSES (CASH WSTS) AND ACTUAL ENTERPRISE FUND , 1RWR;'-Z FOR THE YEAR ENDED JULY 31; 11-'1137 e ;ation share) )ensatWj-.i 1to-a Lication Ang ind training 1) nwom pudg(:! 114 121 0,101 2,185 11,059 3,720 325 -11p, 7 S I 1 500 8 02 400 1,650 1 50 750 1,00(('')11 51,900 G50 7,110 15,700 216 3 000 17,336 19,000 250 6 ( 115 , G55) $ -27- Variance Favorabb--� Actual (Unfawrable) $151, 419 1, 050 100 7y 109,55G 7, W, 92l 10,012 4, 229 ---- -10, 5 238 1,353 32, 71 827 737 43,702 560 7,717 17,079 2 16 1 Y 000 7 11iA 13 053 1, 331 48 347 1,261 1 017 (509) 220 7 291 if 162 297 i 2 /-! 679 173 (517) n, 19,- 90 (637) (1,379) 000 17 6 6 202 39, G31-) 4 5, 21 cc, Mon, 1) (25,573) (2,033) 312 $ MAP) Variance Favorable -' continued v a b -'Ir", Materials and supplias, office supplies 1,w 2 Janitorial supplies 19(, (190) Stores and supplies 3,000 2,435 565 Chemical,, - 31,000 29,004 supplias Nor inventory 9,000 12,017 (3,W) Gasolinc 4,100 2,337 1,701 Clothing a I I o w an 760 37 1 329 small tools, 600 775 (17 5 ) Hydrants, meter, pipe 7,500 8,202 (722) Water linc replacement, 130,000 10,320 119,672 other materials and suppliws - Total 190 Gio 67 503 123 y 1.07 Rental expense office equipment 440 2K3 203, Total expenses 559,020 -117y0j. 1 Wf69616 OPERATING INCOME (LOSS) WT` OnE DEPRECIATIO11 (147,145) 31,021 170,IG6 DEPRECIATION 1106 2Q) OPEPATINC INCOME (LOSS) (147,115) (IS5,197) (S,052) OTHER REVENUES (EXPENSESK internst income 62,955 161,160 90,505 interest eHpense (214,231) (203,000) (G 7751) operating transfers in 307, 574 331,154 23,520 operating transfora - out -1-11 .135 MIMI) NET INCOME (LOSS) 1.0 L 11.1 1011130 MANY CITY OF nLAIR, MEnRnSXA DUAL STATEMENT OF REVENUES AND EXPENSES (CASH WSTS) AND ACTUAL ENTERPRISE FUND , 1RWR;'-Z FOR THE YEAR ENDED JULY 31; 11-'1137 e ;ation share) )ensatWj-.i 1to-a Lication Ang ind training 1) nwom pudg(:! 114 121 0,101 2,185 11,059 3,720 325 -11p, 7 S I 1 500 8 02 400 1,650 1 50 750 1,00(('')11 51,900 G50 7,110 15,700 216 3 000 17,336 19,000 250 6 ( 115 , G55) $ -27- Variance Favorabb--� Actual (Unfawrable) $151, 419 1, 050 100 7y 109,55G 7, W, 92l 10,012 4, 229 ---- -10, 5 238 1,353 32, 71 827 737 43,702 560 7,717 17,079 2 16 1 Y 000 7 11iA 13 053 1, 331 48 347 1,261 1 017 (509) 220 7 291 if 162 297 i 2 /-! 679 173 (517) n, 19,- 90 (637) (1,379) 000 17 6 6 202 39, G31-) 4 5, 21 cc, Mon, 1) (25,573) (2,033) 312 $ MAP) CITY Or BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND REVENUES BUDGET (CASH B11.SIS) AND ACTUAL FOR THE YEAR ENDED JULY 31, 1987 OTHER REVENUES: Rei mbursaments - CDBG 12,000 11t253 variance Police lab func,,. 2,100 2,500 Favorable Salo of land - right of way Budqvt Actual (Unfavoya.yUly) REVENUSS: 14,937 15,054 117 TaXes and SPecial OSSMssmenW: 100 10,570 10,470 Property taxes $554,061 $557,720 $ 3,667 insurance ta,,,,. 22,000 26,714 4,714 Receipts in lieu of taxes 45,000 321303 (6,697) Staty aid 80,207 C5,561 (2,646) Motor vehicle pro rata. - 2,336 2,33,1, Homestead relief 26,000 27,422 1,122 Franchise Lax 63 000 47,097 (15,303) Tutall 798260 f � IJ 1-1 785 761 Licenses and permits: Business licenses 14,900 IS,500 600 Dog licenses 720 720 Permits and fines A 1,00 7,549 4 4' 1-1 Total 19 720 230169 041) Charges for services. Li.i,7war 3, 00 5,700 200 Landfill collections 27,000 33,518, 6,ri4u Cemetery lots 3,500 G'Bq0 3,30 Grave openings 10,200 11,445 1,9245 swimming pool fees 14,000 21,967 7,967 swimming pool lessons 2,000 3,76B 1,7G,',, Sales of fireworks 6,2SO 6,000 550 Building and land leases 5,000 6,740 1,740 Library user Eees 1,700 2,315 615 Rental 1 750 3-L-1 8.-, 1,433 Total 102,356 25,456 INTEREST INCOME 21,000 25 926 4,986 OTHER REVENUES: Rei mbursaments - CDBG 12,000 11t253 (747) Police lab func,,. 2,100 2,500 400 Salo of land - right of way 3,621 3,621, county inspector paymeD&-'' 14,937 15,054 117 other miscellaneous revenue 100 10,570 10,470 TotW'L 15107 Q 998 13, S 6-1- TOTAL REVENUES e'180 070 35 845 - 20-- CITY OF BLAIR NWRAOXA SCHEDULE OF GENERAL FUND EXPENDITURES BUDCET (CASH BAS12) AND ACTUAL ADMINISTRATION DEPARTMENT FOR THE YEAR ENDED JULV 31, 1927 Varianw� vavorablc-� nudwo PERSONAL SERVICES: Sal ar ie,,�; 01,572 * 5, 177 social security G,510 255 Employee's invuranw� 35,997 32,05,1) 3,9u. Retirement 2,119 2,462 (V13) OPERATING EXPENSES: Legal 24,000 23,GS3 3q:7 Building inspection 3,600 3,600 Auditing 1,539 1,577 12 civil defonse 1,800 1,350 450 custodial servicw-* 2,300 2,217 33 Employee appreciation 1,200 GGI 539 Postage 1,100 87,13 222 printing and publications 5,100 4,S83 217 Due 'S 3000 , 2,12s, 372 Election empense 1,250 92,'-1, 3200 Prugramming 1,500 230 1,270 city Utties 2,300 435 Telephone 2,590 2,943 (353) Travcl expense 6,000 3,4n, 2,507 insurance and bonds 7,400 7,347 3 - -3Haintenance Hai nte):xance 3,500 4,41n, (948) Tree Stump reMoVa-1- 11,000 13,056 944 Tobacco licenses 730 690 40 chamber of commerce 5,500 1,500 4,000 car empense 1,200 1,200 County Treasurer's CollOcti%l fews, 5,541 S,695 (154) Miscellaneous - 53 (53) SUPPLIES 3,400 2,199 901, RENTAL EXPENSES office equipmeW, 240 G53 137 CAPITAL OUTLAY office equipment 900 760 140 Building remodeling 1,300 3G,890 (35,592) S i r en - 3/2,055, ( 3 ')Cr - ) TOTALS 2 $2>1,9X12 OW5 1006 Q17, 50-4) 1 -29- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND =ENDITURE�j' nUDGZT (CASH BASIS) AND ACTUA-1, CONTINGENCY ALLOWANCE FOR THE YEAR ENDED OULV 31, 1.987 -30- Variance Favorable Budget Actual, (Unfavorabl' SIREN REPAIR LIBRARY REPAIR 3,193 AIRPORT LIGHTING 1,792 CEMETERY WINDOWS 750 VETS FIELD BACKSTOP 1,50-/ PROFESSIONAL FEES 3,290 MISCELLANEOUS 99 CAPITAL OUTLAY: Parks 72'Chevy is 1,250 Parks 761 Ford pickup 700 Parks Post hole digger 340 Landfill - new engine —12A79j, TOTk-,'-s V30 000 ",6 931, 03 019 -30- CITY OF BLAQ2 NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES nUDCET (CASH BASIS) AND ACTUAL POLICE DEPARTMENT FOR THE YEAR ENDED jULY 31, 1907 Variance Favorable R Actual Qpfavorable) RAS PERSONAL SERVICES: salaries $256,020 $253,506 $ 21SI/I social security 10,306 10,126, 180 Employees' insurance 31,127 2C,536 Pf541 Retiramont 14,112 13,973, 175 OPERATING EXPENSES: Legal 11,600 10,070 730 Auditing 928 506 482 postage'' 365 410 (45) Printing and publications mo 890 (50) Training 2,367 1,00's 1,282 TelephoDc 4,000 4,175 (175) Travel 1,0B5 952 133 insurance 9,796 11,157 (1,661) Maintenance 7,100 011n-, (1,090) Miscellaneous, 790 3 0 422 SUPPLIES: Office supplie'':,'' 5,124 !,V03 741, Gas and oil 10,000 6,862 3,138 uniforms 7,000 6,336 66/1 miscellaneous 2,727 2,243 48/1 RENTAL EXPENSE 37,521 2S,696 0,22 CAPITAL OUTLAY: office equipmenL 686 656 30 Motor vehicles 13,000 11,869 1,131 Radio equipment 1,765 C, - 1 596 ----170 TOTALS $136 abs! 5 f rL) Q --,o " _-j $20,673 -31-- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES DUDGET (CASH WKS) AND ACTUAL CEMETERY FOR THE YEAR ENDED JULY 31, 1927 PERSONAL SERVICES: S a 1 a r 1 e social security Employeas, insurance OPERATING EXPENSES: Legal Auditing Printing and publicaLiows instrument recording Heating fuel Ut i I i t ie s, Telephone Inswance Maintenance miscellaneous SUPPLIES RENTAL EXPENSE PURCHASE OF CEMETERY LAND CAPITAL OUTLAY: Motorized equipment Hower TOTALS Variance Favorable Busget Actual (Unfavor(able) $2C,340 $24,731 $3,609 2,026 1,76-8 252, 3,043 2,934 109 200 - 200 3 12A 15 Go 300 262 32 50 25A, (204) 200 79 121, coo I,cgq (S94) 380 333 (3) 1,665 2,00) (119) 4,200 3,697 503 4,177 3,30-1. 813 10,200 7,6CO 2,520 - 1,034 (1,034) 1,595 1,43'1 Tio 5 7235 ,72 $63241 $57,364 -$5,377 CITY OF DLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDWT (CASH BASIS) AND ACTUAL FIRE DEPARTMENT FOR THE YEAR. ENDED JULY 31, 1927 -33 - variance Favorable rudget Act"al (Unfavorable) PERSONAL SERVICES 2,583 3,031 (1 51) OPERATING EXPENSES: utilities and telephone 12,622 10,425 2,197 Insurance C,932 7,09,15 1,037 Maintenance 15,011 9,7S3 5,222, miscellaneous 1,380 720 660 SUPPLIES: Gas and oil 2,100 1,360 740 safety equipment 3,000 2,767 23:3 miscellawous 920 96 02/1 HYDRANT RENTAL 12,000 12,000 CAPITAL OUTLAY: Fire equipment 2,100 - 2,100 Radio equipment 1,000 1,000 - V oto i zed motorized equipment - 3,000 (3,000) specialized equipment ---2,095 2,095 TOTALS 1$163,743 $$,544,175 -33 - CITY OF BLAIR, NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AMD ACTUAL PARK DEPARTMENT FOR THE YEAR ENDED jULY 311 1987 Variance Favorable Budget Actual (Tinf avorable) PERSONAL SERVICES: Salaries $291414 $25,790 of 3,624 social security 2,104 I,Wl 260 EMploYeW insurance 2,9S9 2,839 120 OPERATING BNPENSES; TraVel 1,200 1,002 19G Utilities and telephone 2,925 2,645 220 lasuranco, 2,00 2,388 (230) Huintenance 5,700 5,74-1 (41) Miscellaneous 290 15 136 SUPPLIESu, Gas and of 2,000 1,479 521 Miscellaneous 830 950 (70) CAPITAL OUTLAY: Motorized equipment 3,725 3,2m, 427 Playground equipment 3,000 2,698 302 Restroom remodel 13777 (13777) TOTALS $56 347 $64 605 0 T (8 2S0) -34-- CITY -OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LIBRARY FOR THE YEAR ENDED JULY 31, 1987 PERSONAL SERVICES: 3 a I a r i e social security Employees' insurance Retirement OPERATING EXPENSES: Auditing Postage other office expense Utilities Telephone Travel Insurance Maintenance Custodial services SUPPLIES: Supplie,-� Library materials CAPITAL OUTLAY: office oquipment TOTALS -35- variance Favorable Budget Actual (Unfavorable) 52,273 $ 52,095 170 3,738 3,725 13 4,694 2,470 2,224 609 723 (74) 393 12/11 209 605 316 259 761. 397 364 9,050 6,671 2,379 5116 512 A. 475 210 265 1,707 1,747 40 6,059 5,573 486 2,O55 2,OS6 M 2,312 1,362 950 27,927 22,897 5,030 0 coo 3,623 1116 917 0104 591 012 0326 -35- CITY. -OF DLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SUPERVISED RECREATION FOR THE YEAR ENDED JULY 31, 1987 -36-- variance F a vorah I t, Budget Actual (Unfavorabla) PERSONAL SERVICES: Salaries, $13,204 7,757 5,447 Social security D45 504 441, Employees' insurance 321 262 59 OPERATING EXPENSES: AudAing 280 13C 142 Printing and publications 375 70 30-1 Professional services - - Utilities 3,617 4,361 (74q) Tel 250 221 29 insurance 1,073 2,011, (138) Maintenance 1,770 G,907 (2,137) Little League and DYSA 1,500 5,300 (3,SOO) SUPPLIES: Gas and oil 925 333 542 Recreation supplies 200 1,263 (16 3) CAPITAL OUTLAY: Motorized equipment 2,225 2,000 225 Aluminum bleacher boards 0,000 2,0"0 ISO TOTALS $34 005 $34,027 $ 53 -36-- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES SUMET (CASU BASIS) AND ACTUAL SWIMING Pool'' FOR THE YEAR ENDED JULY 31, 1987 - Variance Favorable BuMpt Actual (unfavo-rable) PERSONAL SERVICES: Salaries $21,517 $10,095 $2,622 social aecurity 1,539 1,351 188 Employees' insurance 55G 51S 38 OPERATING EXPENSES: Auditing 340 124 156 Printing and publications 300 167 (1 67 ) Mliti= s and telephone 4,470 4,793 ( 328 ) insurance 1,411 1,30,-,, 10181 maintenance 1,500 1,6031 (1 03 ) State sales tax 625 1,012 (W) miscellaneous M, (11) SUPPLIES: Chomical,,� 2,000 2,515. (515) small WOO, 1,650 11,3 1,237 Miscollaneous 250 218 32 TOTALS 04 0 37- CITY OF BLAIRi NEBRASKA SCHEDULE OP CENERAL FUND EYPENDITUREs) nUDGET (COM PASTS) AM ACTUAL AIRPORT FOR TEE YEAR ENDED JULY 31, 1907 -38- variance ravorabK, BuMet Actual (Unfavorable' PERSONIL salaries $2,300 $ 1,431, $ 069 Social security 164 102 62 Employees, insurance 77 - 77 OPERATING EXPENSEV insurance 1,975 1,520 455 Maintenance 2,250 1,054 utilities and telephone 047 1,2G0 (019) Miscellaneows. 23,15 50 105 RENTAL EXPENSE 1,000 - 1,00() CAPITAL OUTLAY - airport lighting 9 r 634 J9034) TOTALS $0,24S $15 057 1 6 209) -38- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LANDFILL FOR THE YEAR ENDED JULY 31, 1987 -39- variance Favorable Budget Actual (Unfavorabl-el, PERSONAL KERVICES: salaries $25,312 $24,322 $ 990 social security I'm 1,739 71 EmplOYMS' insurance 1,921 1,773 14,13 netirement 225 190 35 OPERATING EXPENSW: Auditing 05 4 6 39 Printing and publication 325 241 84. Telephone 346 367 (21) uHlitios' 5691 473 96 insurauC8 1,506 1,001. ( 295 ) Maintenance 2,700 1,970, 722 Miscellaneous SUPPLIES: chemicals P50 240 10 cap, Wesel, and oil A,500 1,778 1,722 uniforms 435 370 W'' RENTAL EXPENSE 2,767 3,anj (1,124) CAPITAL OUTLAY - la=cy avyequipment 20,000 TOTAL','. y59,209 2� Q -39- CITY OF BLAIR NEBRASKA SCHEDULE OF GENERAL FUND EXPENDITURM71 3UDGET (CASU BASTS) AND ACTUAL ANIMAL CONTROL FOR THE YEAR ENDED JULY 31, 1987 variance Favorable Budget-, Actual (Unfavovabln) PERSONAL SERVICES: Salaries � $19,969 ;20,293 $ (32d) Social security 1,422 1,45j, (23) EMP10yeMS' iDSUranCe 2,740 2,711, 26 OPERATING EXPENSES: Veterinary enpense 300 395 (95) Utilities and tolophone 1,575 1,2M, 317 11S7:t cc 27 429 198 MaintMaMe 1,293 1,091 2012 Miscellane= 740 649 91 SUPPLIES: Gas and oil 700 455 245 Dog license supply 450 472 (22) uniforms 572 480 92 Mincellanoow 325 219 106 CAPITAL OUTLAY - shop equipment 200 - 300 TOTALS $32,110 02 A— ! 906 $2013 --- 40-