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FY1985 Audit Report City_Cj TI JuTly-3ij- 1985 TABLE OF CONTENT AUDITORS` OPINION COMBINED STATEMENTS: Combined Balance Sheet - All Fund Types and Account Groups Combined Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Cash Basis) and Actual - All Governmental Fund Types 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 General Fixed Assets Account Group: Statement of General Fixed Assets Statement of Changes in General Fixed Assets General Long-term Debt Account Group: Statement of General Obligation Bonds Principal and Interest Requirements by Year of Maturity Statement of Changes in General Long-term Debt Combined Statement of Changes in Financial Position All Proprietary Fund Types and Similar Trust Funds NOTES TO FINANCIAL STATEMENTS ,STATEMENTS OF INDIVIDUAL FUNDS: Special Revenue Funds: Combining Balance Sheet Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget (Cash Basis) and Actual Enterprise Funds: Combining Balance Sheet Combining Statement of Revenues, Changes in Retained Earnings Combining Statement of Changes in Individual Statement of Revenues Budget (Cash Basis) and Actual Individual Statement of Revenues Budget (Cash Basis) and Actual Individual Statement of Revenues Budget (Cash Basis) and Actual Expenses and Financial Position and Expenses - Blair Apartments and Expenses - - Water and Expenses - - Sewer SUPPORTING SCHEDULES: Schedule of General Fund Revenues - Budget (Cash Basis) and Actual. Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Administration Department Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Contingency Allowance 6 2-3 4 5 6 7 8 9 10 ].1-14 MV 16 17 18 19 20 21-22 23 24 25 26 TABLE_ T -M -N -T E -NU MF M. SUPPORTING SCHEDULES (Continued): Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Police Department 27 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Cemetery 28 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Fire Department 29 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Park Department 30 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Library 31 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Supervised Recreation 32 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Swimming Pool 33 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Airport 34 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Landfill 35 Schedule of General Fund Expenditures - Budget (Cash Basis) and Actual - Animal Control 36 j, HAROLD A. BUESING DEAN P. DE SMET December 10, 1985 LESTER V. STEFFEN CHARLES H, SCHWARZ 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, 1985 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 It 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, 1985, 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. BUESINGDeSMET & ASSOCIATES SUITE 20 ® 11912 ELM STREET ® OMAHA, MEBRASKA 68144 o MOM 334-7997 WO-WAROMOMM42W119 COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS JULY 31, 1985 PFT Cash Receivables: Billed user fees Special assessments Accrued interest Other Investments - at cost (unrestricted) Due from County Treasurer Due from other funds Inventory Prepaid expenses Restricted assets - cash and investments - at cost Property - net of accumulated depreciation, where applicable Amount available in Debt Service Amount to be provided for retire- ment of general long-term debt Contract receivable - OPPD (Note 51 Page 14) TOTAL ASSETS Government Fund Types Special Debt Capital q eral Revenue agxyjsgs� ImprovplLegyt. $131,007 $ 47,179 $ 92r792 $033,092 1,820 150rgio 426,000 400,000 534,755 14r524 1,527 111,815 16,249 Proprietary Fund Tyja General .Enterprise :insurance Fund $ 41.2,736 $18,328 108,766 16x716 2,577 439,195 66x480 36,245 3,439 Ir9511869 8,356x635 Accout General Fixed Long-term mP Debt -- $3,211,006 $688,370 196,259 ___ _ _ �.._..._____ .- 4d 13 5 .�58Z-g.:Z8Q 450,526 �44�,9072 2?1 1 84:.c._808 3 2I006 $$8�. See Notes to Financial Statements. -2- COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS .. JULY 31, 1985 LIABILITIES Accounts payable Accrued interest Accrued expenses Registered warrants Installment note payable Deposits payable Due to other funds Bonds payable Revenue bonds payable Lease payable Land contract payable Total liabilities Contributed capital Investment in general fixed assets Retained earnings Fund balance Total fund balances TOTAL LIABILITIES AND FUND BALANCES FUND LANCED 4320,934 $3,211,006 1,470,544 638 3770 ` 11 X84. 8 555,1010 344.5]2 688.37.0 �...321__5_J.9 1s __4808 3211006 $587.780 �fiA 50,526 _7 -►HOZ 6,2s22I. ,y— J_ 3.28r1�8 X4`84 8Q8 "�3j211,006 884,629 See Notes to Financial Statements. -3- Proprietary Fund Account Groups Government Fund Typesp._ General General Special Debt Capital. Enterprise Insurance Fixed Long-term General Revenue ._erv..ic - _o�ler�eg�:iR- � _ '�d�S Assets Debt $ 32,270 $106,009 $ 23,320 $ 41248 36,562 35,030 19,040 17,000 34,691 16,249 $735,000 5,407,097 93,629 00 32,.270 106,009 _56,53_ 5,536 ..00884:629 FUND LANCED 4320,934 $3,211,006 1,470,544 638 3770 ` 11 X84. 8 555,1010 344.5]2 688.37.0 �...321__5_J.9 1s __4808 3211006 $587.780 �fiA 50,526 _7 -►HOZ 6,2s22I. ,y— J_ 3.28r1�8 X4`84 8Q8 "�3j211,006 884,629 See Notes to Financial Statements. -3- Variance Variance Favorable Favorable $109,214 $ 44,457 $( 64,757) 122,158 270,000 147,842 3,000 2,677 ( 323) $ 25,651 $ 708,757 $ 683,106 --8,152 25,61 _L03,5 7 683.106 1_34 234,372317 - 8,363 ( 81363) - - - 120,283 170,283 ( 50,000) - - - _23, 6 0 9 78,179 ___._L _ 4,0-0) -2 8 92 --25 6 8 5 v� 62.933)- 40,480 60,309 19,829 25,651 708,757 683,106 96,105 80,372 136,585 140,681 547.68_9 547.689 .93A-x23A -W81I-0 ( 15,733) 1,405,337 6,291,402 4,886,065 1 49888) (1,307-938) 1971050 $ 4,096 ( 68,000) 5,692,221 5.760.12?. y OF BLAIRg NEBRASKA E COMBINED STATEMENT OF REVENUES, EXPENSESr AND CHANGES IN FUND'BALANCE BUDGET (CASH BASIS) AND ACTUAL ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE YFAENDED FMt e rp P WD SIl�suance Fund Variance Variance FavorableFavorab? e Du(jge (Unfavorabip) Budaet Actual (Raf9-V9?j' h1k) h OPERATING REVENUES: User fees $546x538 $ 551r772 $ 5.1234 Sale of merchandise 6,500 14,612 66112 Rental 47,500 53F474 5,974 $114,400 $120,709 $ 6r309 Insurance contributions Other ___391 -".(a_ ) __ _ ®ems�. 4.0) Total 640,51] 626381 _•�__�?_�) �17�447 121g216 __376 EXPENSES: r' Personal services 384,875 385,944 ( ].0069) Operating expenses 255,164 212,061 4:r103 Materials and supplies 80,269 81,977 :1. ( ,708) Rental expense 3,050 - 525 300,532 2,525 (300,532) Depreciation Employee insurance benefit 87,547 00 67,332 35.319 20,215 4ij) Payments to insurance companies Total ��358 9816039 (2+i!«��) �0 4� —L2_r --Z� OPERATING INCOME (LOSS) (82,841) ( 354,658) (2711817) ( 3,000) 18,565 21x565 i OTHER REVENUE (EXPENSE): Interest income 85,600 182,344 9(-;,.744 3,000 49483 1;483 Interest expense (240,771) ( 297r331) 6,560) Underwriting fee - ( 17r074) (:i 1';0'74) Operating transfers - in 316,194 551,527 5,i33 Operating transfers - out - 99,216) - '`�?) ---_--.�-- - _---•. — NET INCOME (LOSS) 7_Z3�182 ( 34,4.08) jL.Lj:.�59Q) -0- 23,048 048 RETAINED EARNINGS/FUND BALANCE - 7,723,121 61,760 July 31, 1984 TRANSFER ELECTRIC FUND ASSETS TO i CAPITAL IMPROVEMENT FUND 2189) - RETAINED EARNINGS/FUND BALANCE - 84,808 July 31, 1985 See Notes to Financial Statements. -5- ATX OF BLAIR..�I�BRA.S�A_ STATEMENT OF GENERAL FIXED ASSETS JU_Y 31. 985 _ dingsyehic� ui.pment TD-t&l GENERAL FUND: Administration Police Cemetery Fire Park Library Supervised recreation Swimming pool Airport Landfill Animal control SPECIAL REVENUE FUNDS - Street CAPITALIZED LEASE - Library TOTALS $ 15,000 $ 617,215 $ 5,698 $108,964 $ 746,877 - - 55,959 30,052 86,011 115,000 - 3,500 101,357 128,857 - - 73,604 21,686 95,290 97,952 328,828 4,350 78,725 509,855 22,500 116,600 - 6,521 145,621 - 274 11800 20,203 22,277 100,000 237,581 - 165,242 502,823 32,000 137,069 - 41,789 210,858 15,000 6,700 - 49,217 70,91.7 - - 2,650 1,744 4,394 10,000 40,400 198,584 234,838 483,822 401.,452 1 688, 071_ $346.145 $769 X338 -$-L 211. 006 See Notes to Financial Statements. -6- See Notes to Financial Statements. -7- �X OF BLAT Rte. STATEMENT OF CHANGES IN GENERAL FIXED ASSETS FOR THEAR EN DED JULY 31, 1985 Balance Balance July 31, July 31, 184_ AdditioD� Dispositions 1985 GENERAL FUND: Administration $ 717,166 $ 29,711 $ - $ 746,877 Police 88,294 25,702 27,985 86,011 Cemetery 122,742 6,115 - 128,857 Fire 93,264 21026 - 95,290 Park 403,112 106,743 - 509,855 Library 141,077 41544 - 145,621 Supervised recreation 20,277 2,000 - 22,277 Swimming pool 502,823 - - 502,823 Airport 210,605 253 - 210,858 Landfill 21,700 49,217 - 70,917 Animal control 31422 972 - 4,394 SPECIAL REVENUE FUNDS - Street 478,].61 7,731 21070 483,822 CAPITALIZED LEASE - Library 203, X04 - - - _- -n• TOTALS $3.006.047 12350 -JA 0 0 5 3 211.00.E See Notes to Financial Statements. -7- STATEMENT OF GENERAL OBLIGATION BONDS PRINCIPAL AND INTEREST REQUIREMENTS BY YEAR OF MATURITY JULY 31. 1985 Year Ending Principal Interest Julv 31. Reauirements Requirements Tota 1986 205,000 41,732 246,732 1987 120,000 36,829 156,829 1988 80,000 30,091 110,091 1989 85,000 24,698 109,698 1990 60,000 19,823 79,823 1991 70,000 15,198 85,198 1992 40,000 9,660 49,660 1993 45,000 61360 51,360 1994 15,000 2,550 17,550 1995 15.000 1,290 16,.290 TOTALS 5735,000 X884231 $923.231 See Notes to Financial Statements. STATEMENT OF CHANGES IN GENERAL LONG-TERM DEBT FOR THE YEAR ENDED JDIY 31. 1985 Dated Description 6/1/77 Various purpose bond issue 12/15/78 Various purpose bond issue 5/1/80 Various purpose bond issue 6/15/83 Various purpose bond issue 6/15/85 Various purpose bond issue Total bond obligations Capitalized lease Stemmerman land contract i+ TOTAL Balance Balance July 31, July 31, 1984 Additions Deduct -Ions 1985 $125,000 $ 40,000 $ 85,000 130,000 25,000 105,000 165,000 70,000 95,000 195,000 158,000 180,000 _�2_710_4000 __ 2Mt 00 615,000 735,000 105,912 12,283 93,629 600 0 8000 5 6.Q00 $784, 91y2 $2701000 1�Q�283 884 F2� See Notes to Financial Statements. -9- RaBISA. COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOS THE YEAR ENDEDTULY 31. 1985 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 receivable -• OPPD (Note 5, p. 14) Total sources of working capital USES OF WORKING CAPITAL: Transfer of all assets of electric fund to capital improvement fund (Note 5, p. 14) Additions to property - net Decrease in revenue bonds payable Increase in restricted assets Total uses of working capital INCREASE (DECREASE) IN WORKING CAPITAL CHANGES IN WORKING CAPITAL COMPONENTS: Increase (decrease) in current assets: Cash Accounts receivable - user fees Accounts receivable - other Investments Accrued interest receivable Inventory Prepaid expenses 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 General Enterprise Insurance Funds _F j3_d__ $( 34,408) $ 23,048 300.53 266,124 23,048 5,338 695,000 4 , 950 x000 5,916,8_2, 23,048 6,291,402 22,460 276,335 485.205 7.075.402 1 158,940) $ 23.048 $( 164,403) $(13,432) ( 3,300) ( 14,630) ( 908,405) 36,480 ( 6,829) 2,380 248 094.939) 23.048 ( 51,728) 7,414 ( 563) ( 33,607) 14_j 4 83 ^4.001 S(l.158.940) 8 23..048 See Notes to Financial Statements. -10- L I TY OF BI IR. NEB,ISA �� •OW1__` 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 recog- nized when incurred except in the case of property tax revenues recognized when received, and in the recording r 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. Deb! Servi�_e�dd: 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. Izy_entory_: Inventory is stated at the lower of cost (first -in, first -out) or market value. F D. Propel_: 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. -11- • NQT S T"IS.IT y TContiiued 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Budaetary _Da5! : 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 $ 595,258 Bond and interest sinking funds 1,324,525 Utility deposit funds 32.086 Total restricted assets 1 51 869 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 debt group of accounts. General long-term debt, excluding bonds, consists of the following: Lease Aavable_ 10/1/75 6.00-7.00% 593.629 1 15 Land—cuavable 9/1/82 12$ Q00 ,8_� OQQ -12- CITY OF BJAJJ�sw • i y _ . • 1:. _ 1 . 3. LONG—TERM DEBT, Continued Proprietary fund long-term debt consists of the following: 4. PENSION PLANS The City has two pension plans covering substantially all of its employees. Employees other than policemen are covered by a defined contribution plan. All contributions required including 3% of gross wage in employee contributions and 3% of gross wage in contributions from the City are invested with 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, 1985 were $23,968 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 $23,690 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, 1985. -13- Current Am u nt Portion Water 1/1/72 4.30-4.60% $ 85,000 $ 85,000 4/1/80 7.00-7.50% 525,000 40,000 4/15/80 8.00-10.80% 695,000 55,000 7/15/80 5.00% 3,272,097 36,308 6/15/85 6.87%65.000 30,00 Totals L54222,-0-9-7 24 08 Sewer 11/15/74 5.20-6.00% 0.0 ,$__25.Q00 4. PENSION PLANS The City has two pension plans covering substantially all of its employees. Employees other than policemen are covered by a defined contribution plan. All contributions required including 3% of gross wage in employee contributions and 3% of gross wage in contributions from the City are invested with 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, 1985 were $23,968 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 $23,690 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, 1985. -13- NOTES TO FINANCIAL STATEMENM4 C,ntinued 5. OTHER ASSET - ELECTRIC PLANT CONTRACT 4 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 $11000,000 payable at the date of the contract and the balance of $4,9508000 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. These events eliminated the City's need for the "electric fund". It will, therefore, be dissolved. During the year ended July 31, 1985 the total assets of $6,293,094 less accounts payable of $1,692 reported on the July 31, 1984 financial statements were transferred into a newly created fund called the "capital improvement fund". -14- fJ,U OF BLAIR. N B -FAM COMBINING BALANCE SHEET - SPECIAL REVENUE FUNDS ZULY_31.1985 Revenue Street Sharing Fund E d Total CASH SAVINGS $ 32,803 $14,376 $ 47.179 INVESTMENTS 400,000 — 400,000 ACCRUED INTEREST RECEIVED 1,820 - 1,820 DUE FROM COUNTY TREASURER 1.527 - 1.527 TOTAL $436.150 JIA,376 X450. 26 L_TA_T.LITIES LID FIND BALANCIL ACCOUNTS PAYABLE $106,009 $106,009 FUND BALANCE 330.141 $14,376 344x517 TOTAL 54360150 $14c376 $450.526 —15— CITY OF_D1AIR. NBBR COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET (CASH BASIS) AND ACTUAL - SPECIAL REVENUE FUNDS FSR THE YEAR ENDED jjJ_Y_3l. ,1985 Street Fund Reve =_B_b' 1ina Fund _�_____� Tota,1�� Variance Variance Variance Favorable Favorable Favorable D u d -get pct (Unfava. M ) B gftet Ap t LLa A4 1. (D.r.d- .e) REVENUES: Revenue sharing funds Highway allocation County road tax Motor vehicle pro rata Incentive payment State maintenance agreement Sale of rock Interest on investments Miscellaneous Total revenues EXPENDITURES: Salaries FICA Retirement Employee insurance Engineering ,Auditing Dues Printing and publications Utilities Telephone Travel Insurance Maintenance Street lighting Contingency reserve Collection fees to County Treasurer Sand, gravel and rock Gas, diesel and oil Materials and supplies Uniforms Rental Capital outlay: Building Tennis court Motorized equipment Airport parking overlays Police radio equipment City hall improvements Stemmerman Park restrooms Street improvements Total expenditures REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES): Operating transfers -in Operating transfers -out REVENUES OVER (UNDER) EXPENDITURES FUND BALANCE (DEFICIT) - July 31, 1984 FUND BALANCE -July 31, 1985 $ 48,295 $ 46,945 $( 1,350) $ 48,295 $ 46,945 $( 1,350) $223,341 $221,498 $( 1,843) - - - 223,341 221,498 ( 1,843) 41,000 61,257 20,257 - - - 41,000 61x257 20,257 3,500 - ( 3,500) - - - 31500 - ( 3,500) 3,000 3,000 - - - - 3,000 3,OOQ - lOr257 13,183 21926 - - - 10,257 13,183 2,926 500 911 411 - - - 500 911 411 9,000 161965 71965 700 2,597 11897 9,700 19,562 9,862 8 c8 O��3• S ( 1 r 182) 4 5- 3,� 5i2SY �$,ii 6 6., 080 __ 2 8 0 _ 398 X34.432 �� 0 4 9 .995 �� 8 00 2� Q09 _ 05�?.9.� _2436 27.043 _3U_j 137,109 1201715 16,394 - - -- 137,109 120,715 161394 9,667 8,429 1,238 - _ - 9,667 8,429 1`238 4,392 4,230 162 - - - 4,392 41230 162 20,609 19,004 1,605 - - - 20,609 19,004 1,605 7,000 9,455 ( 2,455) - - - 7,000 9,455 ( 2,455) 896 1,250 ( 354) 563 544 19 1,459 1,794 ( 335) 25 68 ( 43) - - - 25 68 ( 43) 100 215 ( 115) 217 85 132 317 300 17 9,544 4,411 5,133 - - - 9,544 4,411 5,133 444 527 ( 83) - - - 444 527 ( 83) 500 816 ( 316) - - - 500 816 ( 316) 3,141 5,379 ( 2,238) - - - 3,1.41 5,379 ( 2,238) 251501 26,455 ( 95411 - - - 25,501 26,455 ( 954) 68,000 65,876 2,124 - - - 681,000 65,876 2,124 2,000 - 2,000 - - - 2,000 - 21,000 - 629 ( 629) - - - -- 629 { 629) 13,500 8,886 5•,614 - - - 13,500 81886 4,614 17,368 11,586 5,782 - - - 11,368 1.1,586 5,782 13,246 16,315 ( 3,069) - - - 13,246 161315 ( 3,069) 1,425 1,248 177 - - - 11425 11248 177 6,000 7,964 ( 1,964) - - - 61,000 7,964 ( 1,964) 250,000 - 250,000 - - - 250,000 - 250,000 - - - 94,000 93,410 590 94000 93,410 590 17,000 7,731 9,269 71000 61875 125 24,000 14,606 9,394 - - - 26,417 252 26,165 26,417 252 26,165 _ _ -• - 1,058 ( 11058) - 1, 058 ( 1, 058) - - - 18,517 15,770 2,747 18,517 151770 2,747 - - - - 4,688 ( 4,688) - 41,688 ( 4,688) 371.638 -Z4-1- 8 3 9 129.799 ___ - _ 7 -a 6 38 _-2,414-M . 2 9.7 99 -1-979,10.ar 563 r G28 _416.077 ,1,254 819 685,710 440 10 (669,707) (228,596) 441,111 (50,719) (24,678) 26,041 (720,426) (253,274) 467,152 746,638 467,946 (278,692) - - - 746,638 467,946 (278,692) - ----- -_ ____ -( 8 r 284 ) _ 6 8 ) 600. --1 16 _M, �, ) i 15.,_.M) ___L0_Q OQ 76,931 239r350 2..4.1.2 (66r999) (40, 358) S 26.641 9,932 198r992 __H4121 5-4,734. __54, 734 145.525 1451525 $167, U ,$330.141 8(1.2 -) 9_U3.7.8 `5_,,A5_7 5344.517 QTY ASKA OF BLAIR� NEBR COMBINING BALANCE SHEET - ENTERPRISE FUNDS JULY 31. 1985 ASSETS Blair AP.AI tiLe IIlk Water Sewer CURRENT ASSETS: Cash Accounts receivable - user fees Accounts receivable - other Accrued interest receivable Investments Inventory Prepaid expenses Total current assets RESTRICTED ASSETS: Cash and investment held in trust teter deposit cash and investments Bond and interest sinking fund cash and investments Cash at County Treasurer's for bond reserve Senior and junior lien bond reserves Total restricted assets PROPERTY: Land Plant in service Buildings Equipment Accumulated depreciation Property -net TOTAL ASSETS $ 14,591 $ 367,100 - 85,215 2,487 - 15,218- 25,000 306,340 - 36,095- _ _. 2 ,111 39.591 814.566 595,258 32,086 7,952 1.250, 773 1, 886, 069 $ 31,045 23,551 90 1,498 107,855 150 11328 165,517 65,800 $ 412,736 108,766 2,577 16,716 439,195 36,245 3.4.31C1 _3,- 0 l 595,258 32,086 65, 80 C! 7,952 1.250,77:41 65.800 p11951.-uG 15,000 15,000 6,813,248 3,444,406 10,257,654 424,221 424,221 250 18,415x 3,250 21,915 (63,803) (11052,057)- (1,246,295) (2,362,.155 375,668 5r77 .9_606 212011361 8,3561635 $415r259 $8.480.241 $2,432,678 x,11.328,178 T�A�), -17 CURRENT LIABILITIES: Current portion of long-term debt Accounts payable Accrued interest Accrued expenses Total current liabilities DEPOSITS PAYABLE LONG -TERN DEBT: Revenue bonds payable - unmatured Less current portion above Long-term debt -net Total liabilities FUND BALANCE: Contributed capital Retained earnings Total fund balance TOTAL LIABILITIES AND FUND BALANCE �:IABILIT�F,SaND UID M115NCE Blair apartments WAteL Sewer. $ 1,312 1;312 2_,605 y 246,308 11, 269 34,874 ___3_5_,_(W0, 81 3 2 08 6 e 5,272,097 546,308) 5,02_51789 3.917 5.385.356 $ 25,000 10,739 1,688 135,000 25,000) 110.000 1411.42 7 Total $ 271,308 23,320 36,562 35.030 366.220 _.54 691 5,407,097 __J 271.308) 5 135,,189 5.536 700 11550,100- 2,770,834 4,320,934 411,E 1.5444185 ( 485,583) 1s4_�0,544 4 51259 $8.480,241 32.678 $11.32�13� BLATR. NEBRASKA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS ENTERPRISE FUNDS FOR THE YEAR E—NDEA 985 r - u Blair Agartments water Sewer )PERATING REVENUES: User fees Sale of merchandise Rental Other Total ;XPENSES: Personal services Operating expenses Materials and supplies Rental expense Depreciation 4' Total OPERATING INCOME (LOSS) ►THER REVENUE (EXPENSE): Interest income Interest expense Underwriting fee Operating transfers -in Operating transfers- out 'ET INCOME (LOSS,) 7ETAINED EARNINGS (DEFICIT) - July 31, 1984 RETAINED EARNINGS (DEFICIT) - July 31, 1985 f" $ 407,629 $ 144,143 $ 551,772 13,012 1,600 141,612 $ 53,474 53,474 764 5.759 6.523 --554.238 426.400 145.743 626-,.381 18,691 228,785 138,468 385,944 23012 110,946 77,803 212,061 2,571 63,584 15,822 81,977 336 189 525 12,:-027 _113-5-t 5181�? M 300-j_5U 5_6651 579.169 345.219 981039 1 2.413) ( _152 .769 ) (199 476 ) -1-3 8_) 21984 163,213 16,147 182,344 - ( 289,062) ( 8,269) ( 297,331) - ( 17,074) - ( 17,074) - 441,705 109,822 551,527 - -L-3 24 2 16 ) (99.216 571 46,797 ( 81076) ( 34,408) I0,x 771 1.497.988 ( 403.807 ) -j-,-5-0-4-a52 952 $411►342 $1.5 ,785 $ 085,583) 7 -18- CITY S�LAIF�. NEAR., K$. COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION ENTERPRISE FUNDS Blair SOURCES OF WORKING CAPITAL: Working capital provided by operations: Net income (loss) $ 571 Add items not requiring a current use of working capital - depreciation, Z Total 12x648 Increase in deposits payable 185 Increase in revenue bonds payable - Decrease in receivable - OPPD Total sources of working capital USES OF WORKING CAPITAL: Transfer of all assets to capital :improvement fund Additions to property - net Decrease in revenue bonds payable Increase in restricted assets Total uses of working capital INCREASE (DECREASE) IN WORKING CAPITAL CHANGES IN WORKING CAPITAL COMPONENTS: Increase (decrease) in current assets: Cash Accounts receivable- user fees Accrued interest receivable Investments Accounts receivable - other Inventory Prepaid expenses Total (Increase) decrease in current liabilities: Current portion of long-term debt Accounts payable Accrued interest Accrued expenses Registered warrants Total INCREASE (DECREASE) IN WORKING CAPITAL -19- 3x162 $(15r9ll) 25,000 582 Fl..�ctric, 6,291,402 6.291.47 $( 305,65:3) ( 19, 44'x.) (1,0181&00) 1,692 1.692 $L14 3-4-4 4 0 2 ) $ 46x797. Y-7- 518 222x315 5x153 695r000 9,830 251x335 81A65 -342-1.620 .$18. 83_a $184,936 ( 3r686) 4,39]. 58,740 ( 6,919) 2,,733 -290__3,4.6 (46,728) 8,270 ( 754) (33,607) (60,508) .$1724 8 3 8 See r $(8lr776) _.1 12,41 31rl61 9,468 25,000 3,740 _ _380$ P_"IA ) $(27,775) 386 420 25,855 90 ( 353) 2 8 0 ) ( 5,000) ( 3,130) 191 Total $( 34,408) 266x124 5,338 695r000 _-A-.50 0 0 0 6,291,402 22,460 276,335 -4 5_ x 2 0.5 c11 cru 0AA% $( 164,403) ( 3,300) ( 14,630) ( 908,405) ( 6, 829) 2,380 248 (1.094.939) ( 51,728) 7,414 ( 563) ( 33,607) $(1.158.940) C,mv OF $LAIR. NEBRASKA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES' BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - BLAIR APARTMENTS FOR T_HE YEA$_ pFD--jLY_32 IRB -20- Variance Favorable Buag&j. Actual (unfavorable) OPERATING REVENUES: Rental $47,500 $53,474 $ 5,974 Other 150 764 ®e®��lQ Total revenues 4Z, 650 54.238 __ 6-x.5U$ EXPENSES: Personal services: Salaries 16,536 14,750 1,786 FICA 1,166 11027 139 Workman's compensation 590 590 - H.A.L. insurance 2,289 2x288 1 Unemployment compensation _ 55 36 Total 20,636 1$._6.91 1.945 Operating expenses: Auditing 301 163 138 Printing and publication 150 207 ( 57) Heating fuels 21,764 1,553 10,211 Utilities 11,200 61763 4,437 Telephone 428 458 ( 30) Insurance 964 1,339 ( 375) Maintenance 14,550 12,829 1,721 Contingency reserve 21,000 - 2,000 Refunds_..� - - - 33.05 i2 3.312 __.91j45 Materials and supplies 2.869 2.573 -- 298 Total expenses 56.,562 _.44.574 512$$ OPERATING INCOME (LOSS) BEFORE DEPRECIATION (8,912) 91664 18,576 DEPRECIATION __ - 12.0= -C"2 0-7.1) OPERATING INCOME (LOSS) (8,912) (21413) 6,499 OTHER REVENUE - Interest income _2j..204 2.�$A _---.2-84 NET INCOME (LOSS) J -J6.11.120 -$ _,51-1 7.283 -20- Com_=RA INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - WATER OPERATING REVENUES: User fees Sale of merchandise Forfeited discounts Other Total revenues EXPENSES: Personal services: Salaries FICA Workman's compensation HAL insurance Retirement (city share) Unemployment compensation Total Operating expenses: Legal fees Auditing Engineering Inspections Consultants Postage Printing and publications Computer programming Schools, travel and training Dues Utilities Telephone Vehicle insurance Liability insurance Buildings and contents insurance Employee bonds Errors and omissions insurance Radio maintenance Office equipment maintenance Motorized equipment maintenance Maintenance agreements Major maintenance Contingent reserve Other expense Total -21- ..- $401,008 5,000 4,500 26,000 W... 187,096 13,190 2,314 22,656 4,118 ---455 -222-,M 4,800 1,820 200 1,000 3,000 1,000 4,000 1,500 1,000 91,500 3,000 536 333 2,486 368 732 700 1,015 3,200 4,500 10,000 4,000 1 4 0A50 Actin $407,629 13,012 4,913 189,420 13,530 2,287 221241 1,055 _ 25 28 5 Variance Favorable $ 6,621 8,012 413 _-L25s5A) ( 21324) ( 340) 27 415 3,063 203 --2-r, 0-4A 1,434 3,366 31342 ( 1,522) 24 ( 24) 30 170 318 682 3,415 ( 415) 816 184 3,219 781 1,844 ( 344) 1,026 ( 26) 68,898 221602 2,596 404 380 156 489 ( 156) 3,449 ( 963) 388 ( 20) 739 ( 7) 669 31 1,252 ( 237) 3,149 51 4,094 406 8,585 1,415 - 4,000 • W-) qO. OWN 9 INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - WATER FOR TSE UbB_Y=FPS_ULY_33.L 3985 ii - EXPENSES: 1 Materials and supplies: Office supplies Stores and supplies Chemicals Supplies for inventory k Gasoline Clothing allowance Small tools Other materials and supplies Total Rental expense - Office equipment Total Total expenses OPERATING INCOME BEFORE DEPRECIATION DEPRECIATION OPERATING INCOME (LOSS) OTHER REVENUES (EXPENSES): Interest income Interest expense Underwriting fees Operating transfers -An Operating transfers - out NET INCOME (LOSS) 1,189 22,749 21,560 1�3 152 76�.) ( 153�95£i ) 67,800 163,213 95,413 Variance ( 56,751) - (17,074) Favorable BU_dgg_t al �.� 6 ) 1,500 1,801 ( 301) 5,500 13,749 ( 81249) 44,300 29,814 14,486 61500 13,319 ( 61819) 4,000 3,919 81 500 139 361 500 706 ( 206) _--137 _2_,_0D_0 336 _A35_,339 66$ 1,189 22,749 21,560 1�3 152 76�.) ( 153�95£i ) 67,800 163,213 95,413 (232,311) (289,062) ( 56,751) - (17,074) ( 17,074) 316,194 441,705 125,511 �.� 6 ) _1 39-r 2_. 6 ) $15?� 8 $466j..29J -22- C.1TY OF AIR. N.��S�A INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES BUDGET (CASH BASIS) AND ACTUAL ENTERPRISE FUND - SEWER e FOR THF�YEAR ENDEDY 3�� 1�8� OPERATING REVENUES: User fees Sale of merchandise Other Total revenues EXPENSES: Personal services: Salaries FICA Workman's compensation H.A.L. insurance Retirement (city share) Unemployment compensation Total Operating expense: Legal Auditing Postage Printing and publication Computer programming School, travel and training Dues Utilities Telephone Insurance Maintenance Contingent reserve Total Materials and supplies Rental expense Total expense OPERATING INCOME (LOSS) BEFORE DEPRECIATION DEPRECIATION OPERATING INCOME (LOSS) OTHER REVENUE (EXPENSE): Interest income Interest expense Transfer - in NET INCOME Variance Favorable Budget hg—tSd92 (UnfAY-Q .P -b_1-0 $145,530 $144,143 $( 1,387) 1,500 1,600 100 156,.3 _145.743 --L 10616 ) 115,762 115,106 656 7,844 7,875 ( 31) 1,260 907 353 6,870 11,859 ( 4,989) 2,300 2,567 ( 267) 11100 ---254 ---220 134.,10 -7.38.468 -`-4-s058) 2,400 604 1,796 780 21114 ( 1,334) 1,000 1,650 ( 650) 300 360 ( 60) 3,000 730 2,270 11100 640 460 220 247 ( 27) 48,000 45,950 2,050 10,000 11011 ( 11) 3,448 4,130 ( 682) 16,169 16,367 ( 198) 4yQ0� —4. 0-0. w - -_ 81422 __. 1 -t -80:1 _ 7 14, k 0 0 0 15-tM _ 110 0 189 231�A'71 232., 282 -23- (75,118) (86,539) 112.937 (11237 ) (75,118) (199,476) (124,358) 15,600 16,147 547 ( 8,460) ( 8,269) 191 g-,232 _-JD �,822 1167.L.213-) L Mi -3.77-) IJ -13 -ink) SCHEDULE OF GENERAL FUND REVENUES BUDGET (CASH BASIS) AND ACTUAL -IH -5 REVENUES: Taxes and special assessments: Property taxes Insurance tax Receipts in lieu of taxes State aid Motor vehicle pro rata Homestead relief Franchise tax Total Licenses and permits: Business licenses Dog licenses Permits and fines Total Charges for services: Library Landfill collections Cemetery lots Grave openings Swimming pool fees Swimming pool lessons Sale of fireworks Building and land leases Rental Total INTEREST INCOME COMMUNITY DEVELOPMENT BLOCK GRANT OTHER REVENUES: Police lab fund Employee insurance withheld County imspector payments Total TOTAL REVENUES -24- t f, i Variance Favorable Budget AcIt"1 $ 555,583 $517,603 $( 37,980) 26,000 30,080 4,080 29,000 26,625 ( 2,375) 94,420 94,005 ( 415) - 2,365 2,365 - 33,429 33,429 7i6�Q03 769a156 --§A-4-7) 14,900 15,275 375 1,200 1,020 ( 180) -Z� X2 -. AA -a 0 28,350 23 ]25 a�835 4,500 6,965 2,465 28,500 28,239 ( 261) 3,500 7,015 3,515 8,000 13,045 51045 14,000 20,302 6,302 2,000 3,761 1,761 7,000 - ( 71000) 5,000 11,867 61867 _ 5_p --3-L 222 �Q `? � 7 -1A,2 5 0 --a-L-4.2-1 12,3 2,300 2,559 259 13,087 13,165 78 0 ---3-..271 3.121 ---15,43-7 11,89-5 3.,A53 SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL ADMINISTRATION DEPARTMENT FSE_ E- 6BE_ND-EP---JULY -22-L-19-85 --- Variance Favorable Budget LQ-tagl (iilfay.Qr -Q) PERSONAL SERVICES: Salaries $ 82,901 $ 80,112 $ 21789 Social security 5,845 5,672 173 Employees' insurance 32,976 33,456 ( 480) Retirement 1,283 1,747 ( 464) OPERATING EXPENSES: Legal 18,000 23,084 (5,084) Building inspection 3,600 3,632 ( 32) Auditing 10,490 11449 41 Engineering 200 177 23 Custodial services 1,473 2,100 ( 627) Postage 1,850 1,043 807 Printing and publications 4,781 6,588 (1,807) Dues 2,632 2,869 ( 237) Election expense 1,018 11,215 ( 197) Programming 3,000 2,804 196 City utilities 3,200 11900 11300 Telephone 2,391 2,474 ( 83) Travel expense 61200 5,680 520 Insurance and bonds 2,957 2,958 ( 1) Maintenance 4,538 21947 1,591 Tree stump removal 8,500 81492 8 Chamber of Commerce 5,500 1,500 4,000 County Treasurer's collection fees 5,501 5,240 261 Miscellaneous -----$A§- ---A9- __-7-9Z SUPPLIES 3,373 3,742 ( 369) RENTAL EXPENSES - Office equipment 963 717 246 CAPITAL. OUTLAY - Office equipment 750 TOTALS $217.7 $212�_7�� LA,27-2 -25- SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL CONTINGENCY ALLOWANCE HONORS' BANQUET CIVIL DEFENSE DIRECTOR SALARY BLAIR LITTLE LEAGUE - 1984 LEGAL FEES MAPA SERVICE AGREEMENT AIRPORT WIRING REPAIR AMBULANCE MALPRACTICE INSURANCE TREE REMOVAL COLLEGE DRIVE PROJECT MISCELLANEOUS CAPITAL OUTLAY - Fire hall addition TOTAL -26- Variance Favorable $ 1,276 1,800 1,500 2,037 3,635 3,917 1,089 5,570 3,127 2,042 30 000 2,8 3 � SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL POLICE DEPARTMENT 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 TOTALS :..- $225,616 15,906 35,105 12,652 12,600 890 240 650 1,000 3,610 1,500 3,655 7,200 528 5,210 12,000 6,200 34,758 6,466 11,800 �.-I j, 3.7-0 398956 -27- Variance Favorable ac-tu.4l $219,019 $ 6,597 15,421 485 29,474 5,631 11,845 807 10,492 2,108 959 ( 69) 91 149 11506 ( 856) 11032 ( 32) 3,765 ( 155) 1,185 315 4,669 (1,014) 6,363 837 429 99 4,981 229 11,429 571 4,408 1,792 28 ( 28) 32,084 2,674 6,079 387 10,500 1,300 376.`.950 ,2.,_066 SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL CEMETERY Variance Favorable PERSONAL SERVICES: Salaries $23,771 $21,672 $2,099 Social security 1,676 1.524 152 Employees' insurance 3,070 11689 1,381 OPERATING EXPENSES: 150 - 150 Legal Auditing 325 326 ( 1) Utilities 800 704 96 Telephone 306 352 ( 46) Insurance 440 538 ( 98) Maintenance 3,500 2,849 651 Miscellaneous 350 57 293 SUPPLIES 2,920 4,019 (1099) RENTAL EXPENSE 9,500 10,048 ( 548) PURCHASE OF CEMETERY LAND - 2098 (2,398) CAPITAL OUTLAY - Equipment e.a-M TOTALS j-55�00-3 12,2 122 SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL FIRE DEPARTMENT 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 Variance Favorable $ 2,441 $ 2,131 $ 310 13,272 2,894 7,300 1,904 1,815 4,000 155 12,000 750 2,100 e2Z6.tm M-4-.§.32 -29- 11,262 2,988 3,992 1,225 1,692 4,106 518 2,026 ��94D 2,010 ( 94) 3,308 679 123 ( 106) ( 363) 12,000 750 74 76 D -Q-0 I -1,29A -L U.l SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL PARK DEPARTMENT -30- Variance Favorable PERSONAL SERVICES: Salaries $28,894 $27,200 $1,694 Social security 2,037 1,906 131 Employees' insurance 3,004 2,786 218 OPERATING EXPENSES: Utilities 3,141 2,833 308 Insurance 732 935 ( 203) Maintenance 5,700 61258 ( 558) Miscellaneous 510 354 156 SUPPLIES: Gas and oil 2,100 11572 528 Miscellaneous 848 1,383 ( 535) CAPITAL OUTLAY: Motorized equipment 4,675 3,915 760 Playground equipment --4j--730 _I X30) TOTALS 5 7 -�53.4B.7Z 12-J52 -30- -31- SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LIBRARY EMU e9 Variance Favorable PERSONAL SERVICES: Salaries $ 48,272. $ 49,514 $(1,242) Social security 3,403 3,481 ( 783 Employees' insurance 3,892 3,648 244 Retirement 670 569 101 OPERATING EXPENSES: Auditing 390 381 9 Postage 605 421 184 Printing and publication 400 435 ( 353 Dues 215 184 31 Utilities 9,400 7,124 2,276 Telephone 468 444 24 Travel 425 369 56, Insurance 698 843 ( 1453 Maintenance 4,432 3,138 1,294 Custodial contract 2,250 21004 246 SUPPLIES: Supplies 2,159 2,495 ( 3363 Library materials 21,600 21,529 71 CAPITAL OUTLAY Office equipment -J-2 Z,) TOTALS��.®� -31- .CITY -,QE -BLb1&-bTB13EZ.SKA SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SUPERVISED RECREATION FD$-TBB-YBhE- B 1J.LY E_l8 5 PERSONAL SERVICES: Salaries Social security Employees' insurance OPERATING EXPENSES: Auditing Printing and publications Utilities Telephone Insurance Maintenance Little League program SUPPLIES: Gas and oil Recreation supplies Aluminum bleacher boards CAPITAL OUTLAY - Motori.zed equipment TOTALS -32- $13,924 982 355 272 442 5,000 258 466 4,770 1,500 925 1,500 3,000 Variance Favorable Lc t.ugl ( -Qx b.1f.) $.12,604 730 242 272 213 3,870 215 653 7,213 1,500 665 752 1,350 L3-6 6 5 93�.s-279- $1,320 252 113 229 1.,130 43 ( 187) (2,443) 260 748 1,650 SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL SWIMMING POOL -QR-T-U_YBAB-EV-D-EP-sl-VLX aJ. 1.9 5 Variance Favorable PERSONAL SERVICES: Salaries $21,530 $17,681 $3,849 Social security 1,518 1,244 274 Employees' insurance 650 453 197 OPERATING EXPENSES: Auditing 380 381 ( 1) Utilities 4,250 5,102 ( 852) Telephone 208 181 27 Insurance 450 565 ( 115) Maintenance 11,500 11,712 ( 212) Miscellaneous 831 1,017 ( 186) SUPPLIES AND REPAIRS: Chemicals 2,000 1,354 646 Miscellaneous __I -L2-7.9 ---2-z-9 --- TOTALS SAA -L.431 -$-4.9.L-42-9 1AIM -33- SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL AIRPORT -34- Variance Favorable DjOg et Agd2 ( l nip- glZb1a ) PERSONAL SERVICES: Salaries $ 840 $ 840 Social security 59 59 Employees insurance 33 33 OPERATING EXPENSES: 880 971 $( 91) Insurance Maintenance 2,100 1,529 571 Utilities 713 799 ( 86) Miscellaneous 378 209 169 RENTAL EXPENSE -2Oho --Z-- —Z ---TOTALS TOTALS �;6 00 $AAAA -34- SCHEDULE OF GENERAL FUND EXPENDITURES BUDGET (CASH BASIS) AND ACTUAL LA14DFILL _FQE_TBF, Variance Favorable PERSONAL SERVICES: Salaries $ 22,584 $22,5-03 81 Social security 1,592 1,582 10 Employees' insurance 1,890 1,745 145 Retirement - 208 208) EXPENSES: -OPERATING Auditing 23 22 1 Printing and publications 325 294 31 Telephone 296 346 50) Utilities 435 398 37 Insurance 417 719 Maintenance 3,250 742 2,508 Miscellaneous - 228 2283 SUPPLIES:' Gas, diesel and oil 4,596 3,861 735 Miscellaneous irglo 1,462 448 RENTAL EXPENSE 2,000 /.r907 907) CAPITAL OUTLAY: Heavy equipment 40,000 2,625 Building _22-U332.5 _13DADD TOTALS SCHEDULE OF GENERAL FUND EXPENDITURE.� BUDGET (CASH BASIS) AND ACTUAL ANIMAL CONTROL k -36- Variance Favorable PERSONAL SERVICES: Salaries $18,436 $17,864 $ 572 Social security 1r300 1,256 44 Employees' insurance 2,622 2,603 19 OPERATING EXPENSES: Veterinary expense 250 328 t 78) Utilities 1,641 1,560 81 Telephone 75 110 35) Insurance 385 246 139 Maintenance 1,660 1,425 235 Medical 202 230 28) Rodent control 908 856 52 Miscellaneous 602 449 153 SUPPLIES: Gas and oil 600 762 162) cals Chemicals 55 55 Uniforms 550 520 30 Miscellaneous 702 666 36 Capital outlay equipment --21Z --Al TOTALS -W,18-4-7 ILLI.5§ k -36-