FY1999 Independent Audit ReportCITY OF BLAIR, NEBRASKA
SEPTEMBER 30, 1999
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Honorable Mayor
of the City
City of Blair,
Gentlemen:
IjI I AIV1I
January 4, 2000
and Members
Council
Nebraska "Independent Auditor's Report"
OH WI;:
(/?02) <1?G /10("'0
I have audited the accompanying general-purpose financial statements and
the combining, individual fund, and account group statements of the City of
Blair, Nebraska as of and for the years ended September 30, 1998 and 1999, as
listed in the table of contents. These financial statements are the respon-
sibility of the City of Blair's management. My responsibility is to express an
opinion on these financial statements based on my audit.
I conducted my audit in accordance with generally accepted auditing stan-
dards and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstate-
ment. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
I believe that my audit provides a reasonable basis for my opinion.
In my opinion, the general-purpose financial statements referred to above
present fairly, in all material respects, the financial position of the City of
Blair, Nebraska as of September 30, 1998 and 1999, and the results of its
operations and the cash flows of its proprietary fund types and nonexpendable
trust funds for the years then ended in conformity with generally accepted
accounting principles, Also, in my opinion, the combining, individual fund,
and account group financial statements referred to above present fairly, in all
material respects, the financial position of each of the individual funds and
account groups of the City of Blair, Nebraska, at September 30, 1998 and Sep-
tember 30, 1999, and the results of operations of such funds and the changes in
cash flow of the individual proprietary funds for the years then ended, in
conformity with generally accepted accounting principles,
In accordance with Government Auditing Standards, I have also issued my
report dated January 4, 2000 on my consideration of the City of Blair's inter-
nal control over financial reporting and my tests of its compliance with cer-
tain provisions of laws, regulations, contracts and grants.
Mayor and Members of
the City Council
January 4, 2000
Page 2
My audit was performed for the purpose of forming an opinion on the gener-
al-purpose financial statements of City of Blair, Nebraska, taken as a whole
and the combining, individual fund, and account group statements. The accompa-
nying supplemental schedules listed in the forgoing table of contents are
presented for the purpose of additional analysis, and are not a required part
of the general-purpose financial statements. Such information has been sub-
jected to the auditing procedures applied in the audit of the general-purpose
financial statements and, in my opinion, is fairly stated, in all material
respects, in relation to the general-purpose financial statements taken as a
whole.
Edward W. Schroeder
Certified Public Accountant
CITY OF BLAIR, NEBRASKA
TABLE OF CONTENTS
INDEPENDENT AUDITORS' REPORT
Page
1-2
COMBINED STATEMENTS:
Combined Balance Sheet - All Fund Types and Account
Groups
3-4
Combined Statement of Revenue, Expenditures and
Changes in Fund Balance - All Government
Fund Types
5-6
Combined Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual -
General Fund
7
Combined Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and
Actual - Debt Service Fund
8
Combined Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and
Actual - Special Revenue Fund
9
Combined Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget and
Actual - Capital Improvement Fund
10
Combined Statement of Revenues, Expenses and Changes
in Retained Earnings/Fund Balance - Budget
and Actual - All Proprietary Fund Types and
Similar Trust Funds
11
General Fixed Assets Account Group:
Statement of General Fixed Assets
12
Statement of Changes in General Fixed Assets
13
General Long -Term Debt Account Group:
Statement of General Obligation Bonds Principal
and Interest Requirements by Year of Maturity
14
Statement of Changes in General Long -Term Debt
15
Combined Statement of Cash Flow - All Proprietary
Fund Types and Similar Trust Funds
16
Comparative Combined Balance Sheets - General and
Special Revenue Funds
17
Comparative Combined Balance Sheets - Debt Service
and Capital Improvement Funds
18
Comparative Combined Balance Sheets - Enterprise
and General Insurance Funds
19
Comparative Combined Balance Sheets - General Fixed
Assets and General Long -Term Debt
20
Comparative Combined Statement of Revenues,
Expenditures And Changes in Fund Balances - General
and Special Revenue Funds
21
Comparative Combined Statement of Revenues,
Expenditures And Changes in Fund Balances - Debt
Services and Capital Improvements Funds
22
Comparative Combined Statement of Revenues,
Expenditures And Changes in Retained Earnings/Fund
Balances - Enterprise and Insurance Funds
23
CITY OF BLAIR, NEBRASKA
TABLE OF CONTENTS
NOTES TO FINANCIAL STATEMENTS
Page
24-31
SPECIAL REVENUE FUNDS:
Combining Balance Sheet
32
Combining Schedule of Revenues, Expenditures and
Changes in Fund Balances - Special Revenue Funds
33
Individual Statement of Gross Proceeds Distribution
and Changes in Fund Balance - Budget
and Actual - Special Revenue Funds - Keno Fund
34
Individual Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget
and Actual - Street Fund
35
Individual Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget
and Actual - M.I.R.F Fund
36
Individual Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget
and Actual - Sales Tax Fund
37
Individual Statement of Revenues, Expenditures and
Changes in Fund Balance - Budget
and Actual - Revolving Loan Fund
38
ENTERPRISE FUNDS:
Combining Balance Sheet
39-40
Combining Statement of Revenues, Expenses, and
Changes in Retained Earnings
41
Combining Statement of Cash Flow
42-43
Individual Statement of Revenues and Expenses -
Budget and Actual - Water
44-45
Individual Statement of Revenues and Expenses -
Budget and Actual - Sewer
46
SUPPORTING SCHEDULES:
Schedule of General Fund Revenues - Budget
and Actual
47
Schedule of General Fund Expenditures - Budget
and Actual - Administration Department
48
Schedule of General Fund Expenditures - Budget
and Actual - Contingency Allowance
49
Schedule of General Fund Expenditures - Budget
and Actual - Police Department
50
Schedule of General Fund Expenditures - Budget
and Actual - Cemetery
51
Schedule of General Fund Expenditures - Budget
and Actual - Fire Department
52
Schedule of General Fund Expenditures - Budget
and Actual - Park Department
53
Schedule of General Fund Expenditures - Budget
and Actual - Library
54
CITY OF BLAIR,
NEBRASKA
TABLE OF
CONTENTS
Page
Schedule of
General Fund Expenditures -
Budget
and Actual
- Supervised Recreation
55
Schedule of
General Fund Expenditures -
Budget
and Actual
- Swimming Pool
56
Schedule of
General Fund Expenditures -
Budget
and Actual
- Zoning
57
Schedule of
General Fund Expenditures -
Budget
and Actual
- Animal Control
58
Schedule of
General Fund Expenditures -
Budget
and Actual
- Donated Funds
59
Schedule of
Transfers
60
Compliance and
Internal Control over
Financial
Reporting
61--62
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-continued-
See Notes to Financial Statements
(5)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT
OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND
BALANCE
ALL GOVERNMENT
FUND
TYPES
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Debt
Special
Capital
General
Service
Revenue
Improvement
Fund
Fund
Fund
Fund
REVENUES:
Taxes $1,067,661
$ 949,544
$1,192,557
$ -
Street revenues
-
-
507,726
-
Keno proceeds
-
-
50,503
-
MIRF revenues
-
-
16,998
-
Charges for services
207,972
-
-
-
Interest income
23,542
32,640
51,158
356,396
State grants
-
-
462,720
-
Other revenues
202,139
-
-
-
Total revenues
1,501,314
982,184
2,281,662
356,396
EXPENDITURES:
Administration
305,479
1,315
-
-
Contingency allowance
10,558
-
-
-
Police Department
751,745
-
-
-
Cemetery
95,235
-
-
-
Fire Department
169,564
-
-
-
Parks Department
136,286
-
-
-
Library
155,777
-
-
-
Supervised recreation
45,118
-
-
-
Swimming pool
83,685
-
-
7,000
Zoning
85,423
-
-
-
Animal control
46,376
-
-
-
Donated funds
6,697
-
-
-
Keno expense
-
-
16,156
-
M.I.R.F. fund expenses
-
-
-
-
Collection fees
-
-
26,223
-
Street expense
-
-
2,848,261
-
Fire station
-
-
254,279
-
Debt service:
Bonding costs
-
23,700
-
-
Redemption of bonds
-
1,580,601
-
-
Bond interest
-
147,190
-
-
Total expenditures
1,891,943
1,752,806
3,144,919
7,000
REVENUES OVER (UNDER)
EXPENDITURES
$ (390,629)
$ (770,622)
$ (863,257)
$349,396
-continued-
See Notes to Financial Statements
(5)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
ALL GOVERNMENT FUND TYPES
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
-continued-
Debt
Special
Capital
General
Service
Revenue
Improvement
Fund
Fund
Fund
Fund
REVENUES OVER (UNDER)
EXPENDITURES
$ (390,629)
$ (770,622)
$ (863,257)
$ 349,396
OTHER FINANCING
SOURCES (USES):
Street district
construction
-
-
(695,757)
-
Bond proceeds
-
1,700,950
-
-
operating
transfers - in
370,711
47,367
1,423,818
100,000
Operating
transfers - out
(100,000)
(1,605,027)
(140,259)
(481,815)
REVENUES AND OTHER
FINANCING SOURCES
OVER (UNDER)
EXPENDITURES AND
OTHER USES
(119,918)
(627,332)
(275,455)
(32,419)
FUND BALANCE
September 30, 1998
615,370
2,723,103
1,263,965
4,205,565
FUND BALANCE
September 30, 1999
$ 495.452
$2.095,771
$ 988,510
$4,173,146
See Notes to Financial Statements.
(6)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
GENERAL FUND
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
See Notes to Financial Statements.
(7)
Variance
Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Taxes
$1,042,526
$1,067,661
$ 25,135
Charges for services
207,390
207,972
582
Interest income
11,000
23,542
12,542
Other revenues
1,806,740
202,139
(1,604,601)
Total revenues
3,067,656
1,501,314
(1,566,342)
EXPENDITURES:
Administration
842,345
305,479
536,866
Contingency allowance
25,000
10,558
14,442
Police Department
835,831
751,745
84,086
Cemetery
119,076
95,235
23,841
Fire Department
1,224,430
169,564
1,054,866
Parks Department
206,162
136,286
69,876
Library
172,596
155,777
16,819
Supervised recreation
46,040
45,118
922
Swimming pool
56,585
83,685
(27,100)
Zoning
98,025
85,423
12,602
Animal control
49,731
46,376
3,355
Donated funds
7,991
6,697
1,294
Total expenditures
3,683,812
1,891,943
1,791,869
REVENUES OVER (UNDER)
EXPENDITURES
(616,156)
(390,629)
225,527
OTHER FINANCING SOURCES
(USES):
Operating transfers -
in
311,175
370,711
59,536
Operating transfers -
out
(100,000)
(100,000)
-
REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER USES
(404,981)
(119,918)
285,063
FUND BALANCE - SEPT 30,
1998
615,370
615,370
FUND BALANCE - SEPT 30,
1999
$ 210.389
S 495,452
See Notes to Financial Statements.
(7)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
DEBT SERVICE FUND
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
See Notes to Financial Statements.
(8)
Variance
Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Taxes
$ 50,290
$ 52,195
$ 1,905
Special assessments
226,801
856,869
630,068
Special assessment interest
41,000
40,480
(520)
Developers down payments
-
-
-
Interest income
16,000
32,640
16,640
Other revenues
-
-
-
Total revenues
334,091
982,184
648,093
EXPENDITURES:
Administration
430
1,315
(885)
Bonding costs
20,000
23,700
(3,700)
Redemption of bonds
1,535,000
1,580,601
(45,601)
Bond interest
184,991
147,190
37,801
Total expenditures
1,740,421
1,752,806
(12,385)
REVENUES OVER (UNDER)
EXPENDITURES
(1,406,330)
(770,622)
635,708
OTHER FINANCING SOURCES (USES):
Bond proceeds
1,600,000
1,700,950
100,950
Operating transfers - in
-
47,367
47,367
Operating transfers - out
(1,300,000)
(1,605,027)
(305,027)
REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER USES
(1,106,330)
(627,332)
S 478,998
FUND BALANCE - SEPT 30, 1998
2,723,103
2,723,103
FUND BALANCE - SEPT 30, 1999
1,616,773
$2,095,77L
See Notes to Financial Statements.
(8)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IDI FUND BALANCE
BUDGET AND ACTUAL
SPECIAL REVENUE FUND
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
See Notes to Financial Statements.
(9)
Variance
Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Sales and occupation tax
$ 708,333
$ 872,172
$ 163,839
Keno net proceeds
43,966
50,503
6,537
MIRF revenues
17,182
16,998
(184)
Street revenues
731,690
828,111
96,421
Grants
655,000
462,720
(192,280)
Interest income
35,260
51,158
15,898
Total revenues
2,191,431
2,281,662
90,231
EXPENDITURES:
Keno expense
179,519
16,156
163,363
Collection fees
16,000
26,223
(10,223)
Grant distribution
505,000
-
505,000
Street expenses
3,564,332
2,848,261
716,071
MIRF expense
10,853
-
10,853
Fire Station
-
254,279
(254,279)
Total expenditures
4,275,704
3,144,919
1,130,785
REVENUES OVER (UNDER)
EXPENDITURES
(2,084,273)
(863,257)
1,221,016
OTHER FINANCING SOURCES (USES):
Street district construction
-
(695,757)
(695,757)
Operating transfers - in
1,300,000
1,423,818
123,818
Operating transfers - out
(17,000)
(140,259)
(123,259)
REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER USES
(801,273)
(275,455)
FUND BALANCE - SEPT 30, 1998
1,263,965
1,263,965
FUND BALANCE - SEPT 30, 1999
$ 462,692
S 988,510
See Notes to Financial Statements.
(9)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
CAPITAL IMPROVEMENT FUND
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
FUND BALANCE - SEPT 30, 1999
See Notes to Financial Statements.
(10)
Variance
Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Interest income
$ 483,015
$ 356,396
$(126,619)
EXPENDITURES:
Cemetery mower
2,700
-
2,700
Cemetery paving
4,000
-
4,000
Park equipment
3,500
-
3,500
Bath house
100,000
-
100,000
Pool painting
7,000
7,000
-
Total expenditures
117,200
7,000
110,200
REVENUES OVER (UNDER)
EXPENDITURES
365,815
349,396
(16,419)
OTHER FINANCING SOURCES (USES):
Operating transfers - in
100,000
100,000
-
Operating transfers - out
(481,815)
(481,815)
-
REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
(16,000)
(32,419)
FUND BALANCE - SEPT 30, 1998
4,205,565
4,205,565
FUND BALANCE - SEPT 30, 1999
See Notes to Financial Statements.
(10)
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CITY OF BLAIR, NEBRASKA
STATEMENT OF GENERAL FIXED ASSETS
SEPTEMBER 30, 1999
See Notes to Financial Statements.
(12)
Land
Buildings
Vehicles
Equipment
Total
GENERAL FUND:
Administration
$ 65,000
$ 936,683
$ 10,450
$ 138,839
$1,150,972
Police
-
-
97,909
84,441
182,350
Cemetery
115,000
30,378
14,553
28,114
188,045
Fire
-
290,343
642,487
72,663
1,005,493
Park
97,952
428,775
27,951
309,743
864,421
Library
22,500
116,600
-
60,771
199,871
Supervised
recreation
-
11,343
-
14,680
26,023
Swimming pool
100,000
301,372
-
164,538
565,910
Animal control
-
9,936
13,450
2,566
25,952
SPECIAL REVENUE
FUNDS - Street
10,000
213,878
293,808
361,985
879,671
CAPITALIZED LEASE -
Library
-
203,404
-
-
203,404
TOTALS
$410.452
$2,542,712
1-j-QD--6QQ
$1,238,340
5,292,11
See Notes to Financial Statements.
(12)
CITY OF BLAIR, NEBRASKA
STATEMENT OF CHANGES IN GENERAL FIXED ASSETS
FOR THE YEAR ENDED SEPTEMBER 30, 1999
See Notes to Financial Statements.
(13)
Balance
Balance
September 30
September 30
1998
Additions
Dispositions
1999
GENERAL FUND:
Administration
$1,150,972
$ -
$ -
$1,150,972
Police
167,839
14,511
-
182,350
Cemetery
184,797
5,526
2,278
188,045
Fire
624,139
381,354
-
1,005,493
Park
840,905
27,716
4,200
864,421
Library
197,175
2,696
-
199,871
Supervised recreation
26,023
-
-
26,023
Swimming pool
502,119
63,791
-
565,910
Animal control
25,952
-
-
25,952
SPECIAL REVENUE FUNDS -
Street
871,615
19,055
10,999
879,671
CAPITALIZED LEASE -
Library
203,404
-
-
203,404
TOTALS
$4,794,91a
$514,649
S 17,477
55,292,112
See Notes to Financial Statements.
(13)
See Notes to Financial Statements.
(14)
CITY
OF BLAIR, NEBRASKA
STATEMENT OF
GENERAL OBLIGATION BONDS
PRINCIPAL AND INTEREST REQUIREMENTS
BY
YEAR OF MATURITY
SEPTEMBER 30, 1999
Year Ending
Principal
Interest
September 30,
Requirements
Requirements
Total
2000
$ 393,663
$157,404
$ 551,067
2001
385,829
140,835
526,664
2002
381,265
123,990
505,255
2003
375,000
107,780
482,780
2004
395,000
91,103
486,103
2005
390,000
73,115
463,115
2006
365,000
55,005
420,005
2007
290,000
40,663
330,663
2008
255,000
27,461
282,461
2009
220,000
15,962
235,962
2010
35,000
5,997
40,997
2011
35,000
4,107
39,107
2012
40,000
2,200
42,200
See Notes to Financial Statements.
(14)
CITY OF BLAIR, NEBRASKA
STATEMENT OF CHANGES IN GENERAL LONG-TERM DEBT
FOR THE YEAR ENDED SEPTEMBER 30, 1999
Balance Balance
Interest Sept 30 Sept 30
Dated Description Rate 1998 Additions Deductions 1999
10/15/91
Fire Department
bonds
5.00-6.204
$ 50,000
$ - $ 25,000
$ 25,000
2/15/94
Various purpose
3.00-4.704
125,000
- 20,000
105,000
3/01/95
Various purpose
5.10-5.954
200,000
- 25,000
175,000
1/15/96
Various purpose
5.90-4.804
650,000
- 70,000
580,000
6/15/97
Various purpose
4.45-5.504
700,000
- 50,000
650,000
10/15/97
BANS
4.304
1,295,000
- 1,295,000
-
10/24/97
Case Credit
5.704
45,408
- 45,408
-
6/01/98
Various purpose
4.10-4.854
375,000
- 30,000
345,000
4/15/99
Various purpose
3.50-4.404
-
1,580,000 -
1,580,000
5/28/99
Rescue Unit
5.604
-
120,950 20,193
100,757
TOTAL
$3,440,408
$1,700,950_ $1,58Q,EQI
$3.560,757
See Notes to Financial Statements.
(15)
CITY OF BLAIR, NEBRASKA
COMBINED STATEMENT OF CASH FLOW
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
General
Enterprise Insurance
Funds Funds
CASH FLOW FROM OPERATIONS:
Net operating income (loss)
$ 575,846
$ 3,731
Adjustment to reconcile net
income to net cash from operations:
Depreciation
422,809
-
Decrease (increase) in accounts
receivable -user fees
(7,073)
-
Decrease (increase) in accounts
receivable -other
(6,095)
-
Decrease (increase) in inventory
(3,361)
-
Decrease (increase) in prepaid expenses
150
-
Increase (decrease) in accounts payable
(123,975)
(170)
Decrease in accrued expenses
128
-
Increase (decrease) in deposits payable
-
-
Net cash provided (used) by
operations
858,429
3,561
CASH-FLOW FROM NON -CAPITAL FINANCING:
Transfers - in
395,119
-
Transfers - out
(9,913)
-
Cash flow used by non -capital financing
385,206
-
CASH FLOW FROM CAPITAL AND RELATED FINANCING:
Proceeds from long-term debt
1,095,000
-
Payment of long-term debt
(1,350,000)
-
Decrease (increase) in restricted assets
(79,505)
-
Interest expense
(263,051)
-
Bonding costs
(48,413)
-
Increase (decrease) in accrued
interest payable
19,231
-
Cash from (used in) financing
(626,738)
-
CASH FLOW FROM INVESTING:
Purchase of property
(68,650)
-
Utility district construction
(161,111)
-
Interest income
115,692
1,423
Decrease (increase) in accrued interest
receivable
10,521
-
Cash from (used by) investing
(103,548)
1,423
NET INCREASE (DECREASE) IN CASH
513,349
4,984
CASH AND CASH EQUIVALENTS - Beginning of
the period
1,596,657
26,861
CASH AND CASH EQUIVALENTS - End of the period
$2,110,0Q6
$ 31,845
INTEREST PAID
$ 243,819
-
See Notes to Financial Statements.
(16)
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED BALANCE SHEETS
GENERAL AND SPECIAL REVENUE FUNDS
AS OF SEPTEMBER 30, 1998 AND SEPTEMBER 30, 1999
GENERAL
FUNDS
1998 1999
SPECIAL
REVENUE
FUNDS
1998 1999
ASSETS
Cash and equivalents
$655,444
$557,459
$ -
$ -
Receivables:
Billed user fees
-
-
-
Accrued interest
843
559
-
1,169
Other
-
-
595,407
725,641
Due from County Treasurer
53,063
57,987
19,393
21,570
Restricted assets - cash and
investments - at cost
-
-
1,214,144
756,524
TOTAL ASSETS
5709,350
$616,005
$1,828,944
$ 1,504,904
LIABILITIES
Accounts payable
$ 50,722
$ 80,482
$ 561,649
$ 512,562
Accrued expenses
32,058
26,471
3,330
3,832
Deposits payable
11,200
13,600
-
-
Revenue bonds payable
-
-
-
-
Total Liabilities
93,980
120,553
564,979
516,394
FUND EQUITY
Fund balance - reserved
-
-
1,263,965
988,510
Fund balance - unreserved
615,370
495,452
-
-
Total Fund Equity
615,370
495,452
1,263,965
988,510
TOTAL LIABILITIES
AND FUND EQUITY
$709,350
$1,828,944
11504,904
See Notes to Financial Statements.
(17)
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED BALANCE SHEETS
DEBT SERVICE AND CAPITAL IMPROVEMENT FUNDS
AS OF SEPTEMBER 30, 1998 AND SEPTEMBER 30, 1999
DEBT
SERVICE
FUNDS
1998 1999
ASSETS
Cash and equivalents
$ 922,354
$ 526,560
Receivables:
Special assessments
2,012,854
2,678,380
Accrued interest
-
-
Other
-
50,379
Due from County Treasurer
2,872
3,690
Contract receivable - OPPD
-
-
TOTAL ASSETS
2.938,080
$3259,009
LIABILITIES
Accounts payable $ 10,481 $ -
Accrued interest 57,947 11,730
Registered warrants 146,549 1,151,508
Total Liabilities 214,977 1,163,238
FUND EQUITY
Fund balance - reserved
Fund balance - unreserved
TOTAL LIABILITIES
AND FUND EQUITY
2,723,103 2,095,771
• ICI • 11•
CAPITAL
IMPROVEMENT
FUNDS
1998 1999
$ 20,220 $ 114,591
180,230 174,795
4,005,115 3,883,760
$4,205,565 $4,173,146
4,205,565 4,173,146
$4.205,565 $4,173,146
See Notes to Financial Statements.
(18)
See Notes to Financial Statements.
(19)
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED
BALANCE SHEETS
ENTERPRISE AND GENERAL INSURANCE FUNDS
AS OF
SEPTEMBER 30, 1998
AND SEPTEMBER 30,
1999
GENERAL
ENTERPRISE
INSURANCE
FUNDS
FUNDS
1998
1999
1998 1999
ASSETS
Cash and equivalents
$ 1,596,657
$2,110,006 $
- $ -
Receivables:
Billed user fees
468,939
476,012
- -
Accrued interest
34,550
24,029
- -
Other
272
6,367
- -
Inventory
21,154
24,515
- -
Prepaid expenses
1,675
1,525
- -
Restricted assets - cash
and
investments - at cost
814,350
893,855
26,861 31,845
Property - net of accumulated
depreciation, where
applicable
10,016,148
9,661,989
- -
TOTAL ASSETS
$12,953,745_
$13,198,29a $
26,Q61 S 31.845
LIABILITIES
Accounts payable
$ 184,274
$ 60,299 $
3,010 $ 2,840
Accrued interest
97,901
117,132
- -
Accrued expenses
23,954
24,082
- -
Deposits payable
1,700
1,700
- -
Revenue bonds payable
5,310,000
5,055,000
- -
Total Liabilities
5,617,829
5,258,213
3,010 2,840
FUND EQUITY
Contributed capital
4,825,934
4,825,934
- -
Retained earnings -
reserved
814,350
893,855
- -
Retained earnings -
unreserved
1,695,632
2,220,296
- -
Fund balance - reserved
-
-
23,851 29,005
Total Fund Equity
7,335,916
7,940,085
23,851 29,005
TOTAL LIABILITIES
AND FUND EQUITY
512,953,745
$_13,19fi:298 $
26,861 $ 31,845
See Notes to Financial Statements.
(19)
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED BALANCE SHEETS
GENERAL FIXED ASSETS AND GENERAL LONG-TERM DEBT
AS OF SEPTEMBER 30, 1998 AND SEPTEMBER 30, 1999
ASSETS
Property - net of accumulated
depreciation, where
applicable
Amount available in Debt
Service for general
long-term debt retirement
Amount to be provided for
retirement of general
long-term debt
TOTAL ASSETS
LIABILITIES
Bonds payable
Total Liabilities
FUND EQUITY
Investment in general fixed
assets
TOTAL LIABILITIES
AND FUND EQUITY
GENERAL
FIXED
ASSETS
1998 1999
GENERAL
LONG-TERM
DEBT
1998 1999
$4,794,940 $5,292,112 $ - $
2,723,103 2,095,771
717,305 1,464,986
4,794,940 $5,292,112 $3,440,408 $3,560,757
$3,440,408 $3,560,757
- - 3,440,408 3,560,757
4,794,940 5,292,112 - -
4,794,940 $5,292,112 $3,440,408 $3,560,757
See Notes to Financial Statements.
(20)
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
GENERAL AND SPECIAL REVENUE FUNDS
FOR THE YEARS ENDED SEPTEMBER 30, 1998 AND 1999
REVENUES
Taxes
Keno net proceeds
Street revenues
MIRF revenues
Charges for services
Interest income
Grants
Other revenues
Total revenues
EXPENDITURES
Administration
Contingency allowance
Police Department
Cemetery
Fire Department
Parks Department
Library
Supervised recreation
Swimming pool
Zoning
Landfill
Animal control
Donated funds
Keno expenses
Fire Station
Development
Street
Revolving loan
Total expenditures
REVENUES OVER (UNDER)
EXPENDITURES
OTHER FINANCING SOURCES (USES):
Street District Construction
Operating transfers - in
Operating transfers - out
REVENUES AND OTHER FINANCIAL
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
GENERAL
FUNDS
1998 1999
$1,102,865 $1,067,661
237,896 207,972
20,654 23,542
126,694 -
121,101 202, 139
1,609,210 1,501,314
349,449 305,479
14,998
10,558
733,712
751,745
84,307
95,235
60,623
169,564
106,057
136,286
176,847
155,777
32,280
45,118
12,114
83,685
84,700
85,423
14,651
-
40,594
46,376
720
6,697
1,711,052
1,891,943
(101,842) (390,629)
267,950 370,711
(3,500) (100,000)
162,608 (119,918)
452,762 615,370
S 615,370 S 495,452
See Notes to Financial Statements
(21)
SPECIAL
REVENUE
FUNDS
1998 1999
$ 1,551
$1,192,557
64,935
50,503
801,433
507,726
17,185
16,998
59,429
51,158
-
462,720
944,533
2,281,662
26,223
32,866 16,156
- 254,279
52,093 -
873,022 2,848,261
338,520 -
1,296,501 3,144,919
(351,968) (863,257)
(959,725) (695,757)
1,336,116 1,423,818
(49,627) (140,259)
(25,204) (275,455)
1,289,169 1,263,965
$1,263,965 $ 988,510
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
DEBT SERVICE AND CAPITAL IMPROVEMENTS FUNDS
FOR THE YEARS ENDED SEPTEMBER 30, 1998 AND 1999
REVENUES
Taxes and special assessments
Interest income
Other revenues
Total revenues
EXPENDITURES
Administration
Pool painting
Heavy equipment
Debt service:
Bonding costs
Redemption of bonds
Bond interest
Total expenditures
REVENUES OVER (UNDER)
EXPENDITURES
OTHER FINANCING
SOURCES (USES):
Bond proceeds
Operating transfers - in
Operating transfers - out
REVENUES AND OTHER FINANCIAL
SOURCES OVER (UNDER)
EXPENDITURES AND OTHER USES
FUND BALANCE - BEGINNING
FUND BALANCE - ELIDING
DEBT
SERVICE
FUNDS
1998 1999
$1,301,356 $ 949,544
72,401 32,640
189,758 -
1,563,515 982,184
695 1,315
20,212 23,700
175,033 1,580,601
162,564 147,190
358,504 1,752,806
1,205,011 (770,622)
1,741,150 1,700,950
- 47,367
(1,665,722)(1,605,027)
1,280,439 (627,332)
1,442,664 2,723,103
$2,7 2,095,771
CAPITAL
IMPROVEMENT
FUNDS
1998 1999
367,068 356,396
367,068 356,396
- 7, 000
71,150 -
71,150 7,000
295,918 349,396
3,500 100,000
(439,085) (481,815)
(139,667) (32,419)
4,345,232 4,205,565
$4,205,565 $4.173,146
See Notes to Financial Statements
(22)
CITY OF BLAIR, NEBRASKA
COMPARATIVE COMBINED
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN RETAINED EARNINGS/FUND BALANCES
ENTERPRISE AND INSURANCE FUNDS
FOR THE YEARS ENDED SEPTEMBER 30, 1998 AND 1999
OPERATING REVENUES:
User fees
Sale of merchandise
Insurance contributions
Other
Total
EXPENSES:
Personal services
Operating expenses
Materials and supplies
Rental expense
Depreciation
Payments of insurance
benefits
Total
OPERATING INCOME (LOSS)
OTHER REVENUE (EXPENSE):
Utility district construction
Interest income
Interest expense
Bonding costs
Operating transfers - in
Operating transfers - out
NET INCOME (LOSS)
RETAINED EARNINGS/FUND BALANCE
Beginning
RETAINED EARNINGS/FUND BALANCE
Ending
ENTERPRISE INSURANCE
FUNDS FUNDS
1998 1999 1998 1999
$2,525,111 $2,502,561
12,669 19,392
13,059
28,282
2,550,839
2,550,235
600,438
610,623
482,911
546,063
324,567
392,664
1,541
2,230
414,511
422,809
1,823,968 1,974,389
726,871 575,846
(436,437) (161,111)
132,459
115,692
(289,691)
(263,051)
-
(48,413)
740,281
395,119
(189,913)
(9, 913)
693,570
604,169
1,309 1,423
(944) 5,154
1,826,412 2,509, 982 24,795 23,851
See Notes to Financial Statements
(23)
79,117
87,328
79,117
87,328
81,370
83,597
81,370
83,597
(2,253)
3,731
1,309 1,423
(944) 5,154
1,826,412 2,509, 982 24,795 23,851
See Notes to Financial Statements
(23)
CITY OF BLAIR. NEBRASKA
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Introduction:
The City of Blair (City) complies with Generally Accepted Accounting Prin-
ciples, (GAAP). The City's reporting entity applies relevant Governmental
Accounting Standards Board (GASB) pronouncements. Proprietary funds and simi-
lar component units apply FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) pro-
nouncements and ACCOUNTING PRINCIPLES BOARD (APB) opinions issued on or before
November 30, 1989 unless those pronouncements conflict with or contradict GASB
pronouncements, in which case, GASB prevails.
Implementation of any accounting and reporting standards are included in
this report where applicable. Comparability with previous years financial
reports is not affected. The accounting and reporting framework and the more
significant accounting principles and practices are discussed in subsequent
sections of this note. The remainder of the notes are organized to provide
explanations including required disclosures of the City's financial activities
for the fiscal year ended September 30, 1999.
B. Reporting Entity:
All significant activities and organizations in which the City exercises
oversight responsibility have been included in the City's general purpose
financial statements for the year ended September 30, 1999. The following
criteria regarding manifestation of oversight were considered by the City in
its evaluation of City organizations and activities:
Financial interdependency: The City is responsible for its debts and is
entitled to surpluses. No separate agency receives a financial benefit nor
imposes a financial burden on the City.
Election of the government authority: The locally elected City Council is
exclusively responsible for all public decisions and accountable for the deci-
sions it makes.
C. Fund Tvpes and Account Groups:
Governmental fund types: Governmental funds use the current financial
resources measurement focus. Only current assets and current liabilities are
generally included on their balance sheets. Their operating statements present
sources and uses of available resources during a given period.
(24)
CITY OF BLAIR, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
C. Fund Types and Account Groups: (continued)
Proprietary fund types: Proprietary funds use the economic resources
measurement focus. The accounting objectives are determinations of net income,
financial position and cash flows. All assets and liabilities associated with
a proprietary funds activities are included on its balance sheet. Proprietary
fund equity is segregated into contributed capital and retained earnings.
Fiduciary fund types: (trust and insurance funds), that are used to ac-
count for assets held by the City as an agent for private individuals or organ-
izations or in trust;
Account groups: The account groups are used to account for fixed assets
and long-term liabilities which are not reported in the respective governmental
funds.
D. Basis of Accounting:
All Governmental Funds are accounted for using the modified accrual basis
of accounting. Their revenues are recognized when earned and expenditures are
recognized when incurred except that property taxes are not recorded until
collected as they are not practicably measurable and interest on general obli-
gation bonds is not recorded until coupons mature.
The Proprietary and Fiduciary Funds accounted for using the accrual basis
where revenues are recognized when earned and expenses are recognized when
incurred.
The City does not apply encumbrance accounting in any of its funds.
E. 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 proper-
ty taxes and special assessments.
F. Inventory:
Inventory is stated at the lower of cost (first -in, first -out) or market
value. The consumption method is used in regard to inventory expenditure
recognition.
-continued-
(25)
CITY OF BLAIR, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
G. Budgetary Basis:
The City's legally adopted budget is not in conformity with generally
accepted accounting principles. The budget is prepared and adopted using the
cash basis of accounting whereby revenues budgeted are expected to be received
rather than earned and expenditures budgeted are expected to be disbursed
rather than incurred. There are no significant differences between the budget-
ed basis of accounting and the generally accepted basis. The City Council sets
the property tax levy needed to support the coming years budget in August of
each year and submits its budget as required by State Statute.
H. Budgetary Control:
Each funds appropriated budget is prepared on a detailed line item basis.
Revenues are budgeted by source. Expenditures are budgeted by department.
This constitutes the legal level of control. Expenditures may not exceed
appropriations at this level. All budget revisions at this level are subject
to final review by the City Council. On September 14, 1999, the City Council
amended the fiscal year September 30, 1999 budget increasing both sewer revenue
and sewer disbursements for bond refinancing in the amount of $1,095,000. The
process was done according to state law.
I. Cash and Cash Equivalents:
For the purposes of the Statement of Cash Flows the City considers all
short-term debt instruments purchases with a maturity of three months or less
to be cash equivalents. Short-term investments are recorded at cost.
J. Fixed Assets:
All fixed assets are recorded at cost or estimated cost if actual cost not
available.
The Proprietary and Fiduciary Fund assets are presently on the respective
balance sheets except for the cost of any underground water and sewer lines
which are not included in the assets. Depreciation of the assets is computed
on the straight-line method over the estimated useful lives of the assets as
follows:
Plant and buildings 25-40 years
Equipment 5-10 years
Assets in all other funds are recorded as expenditures at the time of
purchase with the accumulated cost being presented in the general fixed asset
group of accounts for measurement purposes only. 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.
(26)
CITY OF BLAIR, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
K. Compensated Absences:
The City of Blair does not accrue compensated absences because the amount
cannot be reasonably estimated.
L. Deposits and Investments:
Investments consist of Certificates of Deposit or U.S. Government Securi-
ties with current maturities. These investments have no restrictions. The
deposits are entirely Category 1 which means that the investments are insured
or collateralized with securities held by the entity's agent. Investments are
stated at cost which approximates market value. Investments allowed are gener-
ally U.S. Government Securities, FDIC insured deposits and others provided by
State Statute.
2. PROPERTY TAY CALENDAR
The City's December 31, 1998 valuation was $239,363,523. The levy for the
City for the year ending September 30, 1999 was .415234 per $100 of value. The
total tax levy was $993,919. Property taxes are due December 31 of each year
and delinquent in halves at May 1 and September 1 of the following year. The
property taxes are collected and remitted to the City by the County.
3. RESTRICTED ASSETS
Restricted assets consist of cash, certificates of deposit, and government
securities. The total Debt Service fund balance is reserved for debt service.
The other assets are restricted as follows:
1999
Special Enterprise Insurance
Revenue Fund Funds Funds
Keno funds
$ 197,418
Street funds
247,691
M.I.R.F. funds
28,333
Sales tax funds
149,871
Revolving loan fund
133,211
Bond and Interest
sinking fund
-
Reserve for insurance
claims
-
Total restricted assets
-continued-
(27)
893,855 -
- 31,845
1-313115 5 $ 31,845
Date Rate
Refunding Bonds 1-15-99 3.75- 4.90°
Water Revenue Bonds 6-15-96 4.05- 5.40%
Annual Principal Requirements
For Water Bonds
Year Ending September 30,
2000
2001
2002
2003
2004-2014
TOTAL
-continued-
(28)
$ 370,000
390,000
400,000
415,000
2,385,000
•.� X11
Insurance
Funds
24,795
S 24,795
Total
$1,690,000
$2,270,000
CITY OF BLAIR,
NEBRASKA.
NOTES TO FINANCIAL STATEMENTS
3. RESTRICTED ASSETS (continued)
1998
Special
Enterprise
Revenue Fund
Funds
Keno funds
$158,317
$ -
Street funds
928,348
-
M.I.R.F. funds
10,613
-
Development funds
36,831
-
Revolving loan fund
80,035
-
Bond and Interest
sinking fund
-
819,338
Reserve for insurance
claims
-
-
Total restricted assets
$1.214,144
$ 819,338
4. LONG-TERM DEBT
Water debt:
Date Rate
Refunding Bonds 1-15-99 3.75- 4.90°
Water Revenue Bonds 6-15-96 4.05- 5.40%
Annual Principal Requirements
For Water Bonds
Year Ending September 30,
2000
2001
2002
2003
2004-2014
TOTAL
-continued-
(28)
$ 370,000
390,000
400,000
415,000
2,385,000
•.� X11
Insurance
Funds
24,795
S 24,795
Total
$1,690,000
$2,270,000
CITY OF BLAIR, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
4. LONG-TERM DEBT (continued)
Date Rate Total
Sewer Renvenue Bonds 10-1-98 4.1 - 5.3> $1,095,000
Annual Principal Requirements
For Sewer Bonds
Year Ending September 30,
2000 $ -
2001 40,000
2002 40,000
2003 45,000
2004 45,000
2005-2018 925,000
TOTAL $1 095,000
The City of Blair declared it's intention to appropriate funds from the
OPPD contract (Note 6) in an amount not less than the Water bond payments until
June 15, 2006. There was no interest capitalized during 1998 or 1999.
Sinking fund requirements for Water and Sewer debt are a fixed reserve of
$670,000 and monthly sinking fund deposits based on the next principle and
interest payment.
5. PENSION PLANS
The city has two pension plans covering substantially all of its em-
ployees. Employees other than policemen are covered by a defined contri-
bution plan. All contributions up to 5Q of gross wage in employee contri-
butions and 5'� of gross wage in contributions from the City are invested
with an investment manager. The employees must have accumulated six
months of service, be at least age 21, and work 40 hours per week to
participate in the plan. Employees are 10H vested in employer contribu-
tions after seven years of service. The plan is a single employer plan
with the City maintaining fiduciary responsibility for it. Contributions
for the periods ended September 31, 1998 and September 30, 1999, were
$77,870 and $75,948 respectively. Contributions are expected to remain
relatively level from year to year. The 1999 covered payroll and total
payroll were $759,480 and $1,459,640 respectfully.
(29)
CITY OF BLAIR, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
-continued-
5. PENSION PLANS (cont.)
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 termina-
tion plus interest accrued and the vested portion of the City's contribu-
tions based on the statutes of the State of Nebraska. The City has fi-
duciary responsibility for the plan and it is a single employer plan only.
Contributions of $53,438 for 1998 and $55,786 for 1999, were 12% of gross
wages which compiles with statutory requirements. The City contributed 6
percent of gross wages and the policemen contributed 6 percent. The City
has no material pension benefit obligations as of September 30, 1999. The
City does expect contributions to remain relatively level from year to
year. The contributions are not actuarially determined. All qualifying
police payroll was covered in 1998 and 1999.
During the year ended September 30, 1984, the City transferred police pension
funds to an independent trustee for investment. The trustee will maintain the
fund according to state law. Contributions to the trustee were reported as an
expenditure.
6. 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 commencing 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 elec-
trical services was completed on September 30, 1984.
7. LANDFILL CLOSURE
The City of Blair has closed its landfill operations. All material closing
and monitoring costs were accrued over the remaining life of the landfill. The
Landfill closed October 31, 1993 and any remaining monitoring costs will be paid
from City funds but are not anticipated to be material to the financial state-
ments.
(30)
CITY OF BLAIR, NEBRASKA
NOTES TO FINANCIAL STATEMENTS
-continued-
8. ACCOUNTS RECEIVABLE - SPECIAL ASSESSMENTS
The City of Blair's special assessments outstanding as of September 30, 1998
and September 30, 1999, are composed of the following:
1998 1999
Special assessment principle $ 996,575 $ 956,663
Special assessments available not levied 1,016,279 1,721,717
Total Special Assessments Receivable $2,012^854 $2,678,380
The delinquent special assessments at September 30, 1998 are 5�, of those
outstanding.
9. INSURANCE FUND
The City of Blair self -insures certain dental and eye benefits for its em-
ployees. Funds were contributed from various funds into the insurance fund for
proper allocation. The contributions into the fund for September 31, 1998 and
September 30, 1999, were $87,328 and $79,117 respectively. Dental and vision
benefits are limited and do not create significant risk for the City.
10. CONCENTRATION OF CREDIT RISK
All of the receivables of the City of Blair proprietary funds and special
assessments in the debt service fund are from the local Blair area therefore
creating a concentration of credit risk. If the Blair area economy was depressed
this could have an adverse effect on the collection of the outstanding accounts
receivable. There were no material doubtful accounts at September 30, 1998 or
1999.
11. DEFICIT FUND BALANCE
The Citv of Blair sewer fund had a deficit fund balance of $1,010,261 as of
September 301 1999. The deficit is the result of depreciation in excess of reve-
nues.
12. REGISTERED WARRANTS
The City of Blair has $1,151,508 of outstanding registered warrants at Sep-
tember 30, 1999. The warrants are due currently and bear an average interest rate
of 4.8�. The accrued interest at September 30, 1999 was $11,730.
(31)
CITY OF BLAIR, NEBRASKA
COMBINING BALANCE SHEET - SPECIAL REVENUE FUNDS
SEPTEMBER 30, 1999
ASSETS
Keno Street
Fund Fund
CASH AND
EQUIVALENTS $197,418 $247,691
DUE FROM COUNTY - 21,570
REVOLVING LOAN\
OTHER RECEIVABLES 7,030 60,800
ACCRUED INTEREST
M.I.R.F. Sales Tax Revolving
Fund Fund Loan Fund Total
$ 28,333 $149,871 $133,211 $ 756,524
- - - 21,570
149,521 508,290 725,641
RECEIVABLE 1,169 - - -
TOTAL $205,617_ $330,061 $ 28,333, $299,392
LIABILITIES AND FUND EQUITY
STATE TAX PAYABLE $ 3,832 $ - $ - $ -
ACCOUNTS PAYABLE - 125,413 - 145,349
FUND BALANCE 201,785 204,648 28,333 154,043
TOTAL $205,617 $330,061 $ 28.333 $299,392
9,59.2
(32)
- 1, 169
641,501 $1,504.904
$ - $ 3,832
241,800 512,562
399,701 988,510
$641,501 $1,504,904
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CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF GROSS
PROCEEDS DISTRIBUTION
AND CHANGES IN FUND
BALANCE
BUDGET AND ACTUAL,
SPECIAL
REVENUE FUNDS
- KENO FUND
FOR THE TWELVE
MONTHS ENDED
SEPTEMBER 30, 1999
Budget
Actual
Variance
GROSS PROCEEDS
-
$743,745
-
PRIZES:
Declared Prizes
-
590,348
-
Unclaimed Wins
-
1,265
-
Net Prizes Paid
-
589,083
-
NET HOLD
-
154,662
-
ALLOWABLE EXPENSES PAID:
Lottery Operator's Commission
-
104,124
-
NET KENO PROCEEDS
$ 60,000
50,538
$ (9,462)
EXPENSES PAID BY CITY:
State Taxes
13,334
14,875
(1,541)
Other Expenses
2,700
2,825
(125)
TOTAL EXPENSES PAID
16,034
17,700
(1,666)
PROCEEDS AVAILABLE FOR
DISTRIBUTION
43,966
32,838
(11,128)
TRANSFER FROM PRIZE RESERVES
-
17,665
17,665
COMMUNITY BETTERMENT
(179,519)
(16,156)
163,363
NET AFTER TRANSFERS
(135,553)
34,347
169,900
Beginning Keno Account
Fund Balance
160,450
160,450
-
Interest
2,500
6,988
4,488
KENO ACCOUNT FUND BALANCE
$ 27,397
$201,785
$174,388
PRIZE RESERVE FUND RECONCILIATION
FOR THE REPORTING PERIOD
Beginning fund Balance $22,273
Increase to Fund -
Withdrawals from Fund (17,665)
Ending Fund Balance 4,608
(34)
CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF
REVENUES,
EXPENDITURES
ARID CHANGES IN
FUND BALANCE
BUDGET AND ACTUAL SPECIAL REVENUE
FUNDS - STREET
FUND
FOR THE TWELVE
MONTHS ENDED SEPTEMBER 30, 1999
Var. Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Highway allocation
$ 403,000
$ 453,212
$ 50,212
Tares
298,350
320,385
22,035
Incentive payment
3,000
3,000
-
State maintenance agreement
13,640
13,633
(7)
In -Lieu of tax
11,400
12,065
665
Homestead exemption
-
10,543
10,543
State grant
150,000
225,000
75,000
Interest on investments
12,000
16,199
4,199
Other income
2,300
15,273
12,973
Total revenues
893,690
1,069,310
175,620
EXPENDITURES:
Salaries
195,771
157,318
38,453
FICA
14,976
11,774
3,202
Retirement
9,200
7,412
1,788
Employee insurance
42,866
34,983
7,883
Legal
1,800
1,800
-
Engineering
153,000
67,015
85,985
Auditing
2,000
1,855
145
Office expense
400
783
(383)
Dues
300
-
300
Utilities
5,500
3,894
1,606
Telephone
1,100
898
202
Travel
100
-
100
Training
300
236
64
Insurance
12,300
9,412
2,888
Maintenance
23,100
22,331
769
Street lighting
105,000
101,366
3,634
County fees
2,500
2,838
(338)
Car expense
1,200
928
272
Sand, gravel, and rock
11,500
9,105
2,395
Gas, diesel, and oil
11,000
6,850
4,150
Materials and supplies
6,900
5,815
1,085
Rental
3,000
1,150
1,850
Capital outlay:
Equipment
62,000
19,055
42,945
Street improvements
2,205,186
1,698,729
506,457
Total expenditures
2,870,999
2,165,547
705,452
REVENUES OVER (UNDER)
EXPENDITURES
(1,977,309)
(1,096,237)
881,072
OTHER FINANCING SOURCES (USES):
Street district construction
-
(695,757)695,757
Operating transfers -in
1,300,000
1,423,818
23,818
Operating transfers -out
-
(140,259)
(140,259)
REVENUES OVER (UNDER)
EXPENDITURES
(677,309)
(508,435)
56388
FUND BALANCE - Sept 30, 1998
713,083
713,083
FUND BALANCE - Sept 30, 1999
S 35,774
S 204.648
(35)
(36)
CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
SPECIAL REVENUE FUNDS - M.I.R.F. FUND
FOR
THE TWELVE MONTHS ENDED SEPTEMBER 30,
1999
Variance
Favorable
Budget Actual
(Unfavorable)
REVENUES:
M.I.R.F. revenues
$ 17,182 $ 16,998
$ (184)
Interest income
200 722
522
Total revenue
17,382 17,720
338
EXPENDITURES:
Waterlines
10,853 -
10,853
REVENUES OVER (UNDER)
EXPENDITURES BEFORE TRANSFERS
6,529 17,720
11,191
TRANSFER OUT
(17,000) -
17,000
REVENUES OVER (UNDER)
EXPENDITURES
(10,471) 17,720
S 28.191
FUND BALANCE - Sept 30,
1998 10,613 10,613
FUND BALANCE - Sept 30,
1999 $ 142 $ 28,333
(36)
CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
SPECIAL REVENUE FUNDS - SALES TAX FUND
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
Sales tax
$ 690,000
$ 847,401
$ 157,401
Use tax
18,333
18,819
486
Occupation tax
-
5,952
5,952
State T21 funds
-
237,720
237,720
Interest income
1,000
7,367
6,367
Total revenue
709,333
1,117,259
407,926
EXPENDITURES:
State collection fees
14,000
25,980
(11,980)
Refunds
2,000
243
1,757
Street improvements
693,333
682,714
10,619
Fire station
-
254,279
(254,279)
Total expenditures
709,333
963,216
(253,883)
REVENUES OVER (UNDER)
EXPENDITURES
-
154,043
$ 154,043
FUND BALANCE - Sept 30, 1998
-
-
FUND BALANCE - Sept 30, 1999
$ -
S 154,043
(37)
CITY OF BLAIR, NEBRASKA.
INDIVIDUAL STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
SPECIAL REVENUE FUNDS - REVOLVING LOAN FUND
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
H.U.D. Block Grants
Interest Income
Total revenue
EXPENDITURES:
Grant administration
Grant distribution
Total expenditures
REVENUES OVER (UNDER)
EXPENDITURES BEFORE
TRANSFERS
TRANSFERS - IN
REVENUES OVER (UNDER)
EXPENDITURES
FUND BALANCE - Sept 30, 1997
FUND BALANCE - Sept 30, 1998
$ 505,000
19,560
524,560
5,000
500,000
505, 000
19,560
19,560
379,819
S 399.379
(38)
19,882
19,882
19,882
19,882
379,819
$ 399,701
$(505,000)
322
(504,678)
5,000
500,000
505,000
322
S 322
CITY OF BLAIR, NEBRASKA
COMBINING BALANCE SHEET - ENTERPRISE FUNDS
SEPTEMBER 30, 1999
ASSETS
(39)
Water
Sewer
Total
CURRENT ASSETS:
Cash
$ 1,671,264
$ 438,742
$ 2,110,006
Accounts receivable -
user fees
373,516
102,496
476,012
Accounts receivable -
other
6,367
-
6,367
Accrued interest
receivable
17,898
6,131
24,029
Inventory
24,515
-
24,515
Prepaid expenses
865
660
1,525
Total current assets
2,094,425
548,029
2,642,454
RESTRICTED ASSETS:
Bond and interest
sinking fund cash
and investments
740,255
153,600
893,855
PROPERTY:
Plant in service
11,568,601
4,581,881
16,150,482
Accumulated
depreciation
(4,133,515)
(2,354,978)
(6,488,493)
Property - net
7,435,086
2,226,903
9,661,989
TOTAL ASSETS10.,
6�6
2,928,532
$13,198,298
(39)
(40)
CITY OF BLAIR,
NEBRASKA
COMBINING BALANCE SHEET
- ENTERPRISE FUNDS
SEPTEMBER
30, 1999
LIABILITIES AND
FUND BALANCE
Water
Sewer
Total
CURRENT LIABILITIES:
Current portion of
long-term debt
$ 360,000
$ -
$ 360,000
Accounts payable
46,775
13,524
60,299
Accrued interest
63,530
53,602
117,132
Accrued expenses
18,249
5,833
24,082
Total current
liabilities
488,554
72,959
561,513
DEPOSITS PAYABLE
1,700
-
1,700
LONG-TERM DEBT:
Revenue bonds
payable-
unmatured
3,960,000
1,095,000
5,055,000
Less current
portion above
(360,000)
-
360,000
Long-term
debt -net
3,600,000
1,095,000
4,695,000
Total liabilities
4,090,254
1,167,959
5,258,213
FUND EQUITY:
Contributed capital
2,055,100
2,770,834
4,825,934
Retained earnings:
Reserved
740,255
153,600
893,855
Unreserved
3,384,157
(1,163,861)
2,220,296
Total fund equity
6,179,512
1,760,573
7,940,085
TOTAL LIABILITIES
AND FUND EQUITY
$10,269,766
$2,928,532
$ 13,198,298
(40)
CITY OF BLAIR, NEBRASKA
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN RETAINED EARNINGS
ENTERPRISE FUNDS
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
(41)
Water
Sewer
Total
OPERATING REVENUES:
User fees
$1,933,795
$ 568,766
$2,502,561
Sale of merchandise
19,392
-
19,392
Other
18,923
9,359
28,282
Total
1,972,110
578,125
2,550,235
EXPENSES:
Personal services
418,330
192,293
610,623
Operating expenses
414,366
131,697
546,063
Materials and supplies
350,220
42,444
392,664
Rental expense
1,310
920
2,230
Depreciation
318,394
104,415
422,809
Total
1,502,620
471,769
1,974,389
OPERATING INCOME (LOSS)
469,490
106,356
575,846
OTHER REVENUE (EXPENSE):
Utility district
construction
(26,769)
(134,342)
(161,111)
Interest income
92,732
22,960
115,692
Interest expense
(209,333)
(53,718)
(263,051)
Bonding costs
(29,250)
(19,163)
(48,413)
Operating transfers -in
277,863
117,256
395,119
Operating transfers -out
(9,913)
-
(9,913)
NET INCOME (LOSS)
564,820
39,349
604,169
RETAINED EARNINGS (DEFICIT)
Sept 30, 1998
3,559,592
(1,049,610)
2,509,982
RETAINED EARNINGS (DEFICIT)
Sept 30, 1999
$4,124,412
(1,010,261)
53,114,151
(41)
CITY OF BLAIR, NEBRASKA
COMBINING STATEMENT OF CASH FLOW
ENTERPRISE FUNDS
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Water Sewer
CASH FLOW FROM OPERATIONS:
Net operating income (loss)
Adjustment to reconcile net
income to net cash from operations:
Depreciation
Decrease (increase) in accounts
receivable - user fees
Decrease (increase) in accounts
receivable - other
Decrease (increase) in inventory
Decrease (increase) in prepaid
expenses
Increase (decrease) in accounts
payable
Increase (decrease) in accrued
expenses
Increase (decrease) in deposits
payable
Net cash provided (used)
by operations
CASH FLOW FROM NON -CAPITAL FINANCING
Transfers -in
Transfers -out
Cash flow from (used by)
non -capital financing
CASH FLOW FROM CAPITAL
AND RELATED FINANCING:
Proceeds from long-term debt
Payment of long-term debt
Decrease (increase) in
restricted assets
Interest expense
Bonding costs
Increase (decrease) in accrued
interest payable
Cash flow from (used in)
financing
-continued-
Total
$ 469,490 $ 106,356 $ 575,846
318,394
104,415
422,809
(7,556)
483
(7,073)
(6,095)
-
(6,095)
(3,361)
-
(3,361)
46
104
150
(71,656)
(52,319)
(123,975)
1,152
(1,024)
128
700,414
158,015
858,429
277,863
117,256
395,119
(9,913)
-
(9,913)
267,950
117,256
385,206
-
1,095,000
1,095,000
(370,000)
(980,000)
(1,350,000)
74,095
(153,600)
(79,505)
(209,333)
(53,718)
(263,051)
(29,250)
(19,163)
(48,413)
(15,281)
34,512
19,231
(549,769)
(76,969)
(626,738)
(42)
CITY OF BLAIR, NEBRASKA
COMBINING STATEMENT OF CASH FLOW
ENTERPRISE FUNDS
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
(continued)
Water Sewer
CASH FLOW FROM INVESTING:
Purchase of property
Utility district construction
Interest income
Decrease (increase) in accrued
interest receivable
Cash flow from (used in)
investing
NET INCREASE (DECREASE) IN CASH
CASH AND CASH EQUIVALENTS -
Beginning of the period
CASH AND CASH EQUIVALENTS -
End of the period
Total
$ (67,912)
$ (738)
$ (68,650)
(26,769)
(134,342)
(161,111)
92,732
22,960
115,692
16,280
(5,759)
10,521
14,331
(117,879)
(103,548)
432,926
80,423
513,349
1,238,338
358,319
1,596,657
INTEREST PAID $ 224,614 19,205 S 243,819
(43)
CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES
BUDGET AND ACTUAL
ENTERPRISE FUND - WATER
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
- continued -
(44)
Variance
Favorable
Budget
Actual
(Unfavorable)
OPERATING REVENUES:
User fees
$1,910,000
$1,933,795
$ 23,795
Sale of merchandise
12,000
19,392
7,392
Forfeited discounts
10,800
15,576
4,776
Other
2,764
3,347
583
Total revenues
1,935,564
1,972,110
36,546
EXPENSES:
Personal services:
Salaries
332,114
320,289
11,825
FICA
26,215
24,099
2,116
Workman's compensation
5,800
5,666
134
HAL insurance
54,494
52,114
2,380
Retirement (city share)
16,500
13,928
2,572
Unemployment and disability
2,250
2,234
16
Total
437,373
418,330
19,043
Operating expenses:
Legal fees
9,600
7,800
1,800
Auditing
2,600
2,235
365
Consultants
18,000
44,537
(26,537)
Employee appreciation
600
73
527
Pcstage
6,000
5,694
306
Printing and publications
300
145
155
Computer programming
1,000
1,900
(900)
Schools, travel, and training
2,200
1,602
598
Dues
1,800
1,539
261
Utilities
250,000
241,545
8,455
Telephone
2,200
2,139
61
Vehicle insurance
750
558
192
Liability insurance
1,600
1,052
548
Buildings and contents insurance
4,000
3,241
759
Employee bonds
200
-
200
Radio maintenance
600
420
180
Office equipment maintenance
2,400
3,773
(1,373)
Motorized equipment maintenance
4,000
2,596
1;404
Building maintenance
24,000
43,927
(19,927)
Major maintenance
25,000
24,226
774
Contingent reserve
6,000
-
6,000
Electronic maintenance
6,000
1,779
4,221
Car expense
900
594
306
Gateway development
20,000
20,000
-
Bad accounts
2,500
2,991
(491)
Total
392,250
414,366
(22,116)
- continued -
(44)
CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF REVENUES AND EXPENSES
BUDGET AND ACTUAL
ENTERPRISE FUND - WATER
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
(45)
Variance
Favorable
- continued -
Budget
Actual
(Unfavorable)
EXPENSES:
Materials and supplies:
Office supplies
$ 3,000
$ 4,478
$ (1,478)
Janitorial supplies
500
292
208
Shop supplies
2,300
2,512
(212)
Chemicals
225,000
237,198
(12,198)
Meters
12,000
10,666
1,334
Water lines
100,000
85,840
14,160
Supplies for inventory
1,000
2,612
(1,612)
Gas, oil and diesel
2,800
2,872
(72)
Uniforms
900
728
172
Small tools
1,200
2,094
(894)
Payment to OPPD
1,564
-
1,564
Other materials and supplies
3,300
928
2,372
Total
353,564
350,220
3,344
Rental expense -
Office equipment
1,000
1,310
(310)
Total expenses
1,184,187
1,184,226
(39)
OPERATING INCOME (LOSS) BEFORE
DEPRECIATION
751,377
787,884
36,507
DEPRECIATION
-
318,394
(318,394)
OPERATING INCOME (LOSS)
751,377
469,490
(281,887)
OTHER REVENUES (EXPENSES):
Water district construction
(100,000)
(26,769)
73,231
Interest income
90,000
92,732
2,732
Interest expense
(233,554)
(209,333)
24,221
Bonding costs
(1,000)
(29,250)
(28,250)
Operating transfers - in
187,640
277,863
90,223
Operating transfers - out
-
(9,913)
(9,913)
NET INCOME (LOSS)
$ 694,463
$ 564,820
$(129,643)
(45)
CITY OF BLAIR, NEBRASKA
INDIVIDUAL STATEMENT OF REVENUES
AND EXPENSES
BUDGET AND ACTUAL
ENTERPRISE FUND - SEWER
FOR THE TWELVE
MONTHS ENDED SEPTEMBER 30, 1999
Variance
Favorable
Budget
Actual
(Unfavorable)
OPERATING REVENUES:
User fees
$530,000
$ 568,766
$ 38,766
Other revenue
-
9,359
9,359
Total revenues
530,000
578,125
48,125
EXPENSES:
Personal services:
Salaries
155,825
150,232
5,593
FICA
11,900
10,762
1,138
Workman's compensation
3,800
3,269
531
H.A.L. insurance
28,014
20,186
7,828
Retirement (city share)
7,100
6,785
315
Unemployment and disability
1,040
1,059
(19)
Total
207,679
192,293
15,386
Operating expense:
Legal
1,800
1,800
-
Auditing
3,000
2,419
581
Consulting/engineering
9,000
2,710
6,290
Employee appreciation
400
170
230
Postage
3,200
2,858
342
Printing and publication
100
32
68
Computer programming
600
1,293
(693)
School, travel and training
1,500
1,120
380
Dues
800
120
680
Utilities
45,000
40,764
4,236
Telephone
700
719
(19)
Insurance
6,940
4,815
2,125
Maintenance
52,500
72,543
(20,043)
Car expense
800
334
466
Sewer lines
-
-
-
Total
126,340
131,697
(5,357)
Materials and supplies
51,350
42,444
8,906
Rental expense
600
920
(320)
Total expenses
385,969
367,354
18,615
OPERATING INCOME (LOSS) BEFORE
DEPRECIATION
144,031
210,771
66,740
DEPRECIATION
-
104,415
(104,415)
OPERATING INCOME (LOSS)
144,031
106,356
(37,675)
OTHER REVENUE (EXPENSE):
Sewer district construction
(100,000)
(134,342)
(34,342)
Bond costs
-
(19,163)
(19,163)
Interest income
6,000
22,960
16,960
Interest expense
(32,500)
(53,718)
(21,218)
Transfers -in
-
117,256
117,256
NET INCOME (LOSS)
S 17,531
S 39,349
S 21,818
(46)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND REVENUES
BUDGET AND ACTUAL
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
(47)
Variance
Favorable
Budget
Actual
(Unfavorable)
REVENUES:
Taxes:
Property taxes
$ 678,897
$ 682,981
$ 4,084
Motor vehicle taxes
70,000
86,612
16,612
Interest on taxes
4,000
6,192
2,192
Insurance tax
31,729
-
(31,729)
Receipts in lieu of taxes
68,000
51,167
(16,833)
State aid
99,400
98,263
(1,137)
Carline and vehicle prorate
500
5,119
4,619
Homestead relief
-
28,346
28,346
Franchise tax
90,000
108,981
18,981
Total
1,042,526
1,067,661
25,135
Charges for services:
Business Licenses and Permits
90,350
121,614
31,264
Library
11,200
12,309
1,109
Landfill licenses
600
1,641
1,041
Cemetery lots
17,000
14,825
(2,175)
Grave openings
24,000
21,000
(3,000)
Swimming pool fees
29,900
-
(29,900)
Other fees and charges
14,540
13,033
(1,507)
Sales of fireworks
16,000
18,250
2,250
RV Park
3,800
5,300
1,500
Total
207,390
207,972
582
INTEREST INCOME
11,000
23,542
12,542
OTHER REVENUES:
State aid -Library
1,440
1,440
-
State grants
12,000
11,094
(906)
Federal grants
544,500
47,988
(496,512)
Gifts
1,500
18,113
16,613
Bond Process
1,126,000
-
(1,126,000)
Reimbursements
66,100
54,590
(11,510)
Sale of assets
15,000
32,633
17,633
County inspector payments
36,200
36,281
81
Other miscellaneous revenue
4,000
-
(4,000)
Total
1,806,740
202,139
(1,604,601)
TOTAL REVENUES
$3,067,656
$1,501,314
$(1,566,342)
(47)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
ADMINISTRATION DEPARTMENT
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Variance
Favorable
RENTAL EXPENSES -
Office equipment 900 830 70
CAPITAL OUTLAY
Motorized equipment - - -
Office equipment 12,500 - 12,500
TOTALS 5842.345 $305,479, 536.866
(48)
Budget
Actual
(Unfavorable)
PERSONAL SERVICES:
Salaries
$ 70,630
$ 67,456
$ 3,174
Social Security
5,404
5,029
375
Employee's insurance
56,406
50,022
6,384
Retirement
3,700
1,504
2,196
OPERATING EXPENSES:
Legal
25,700
18,485
7,215
Auditing
1,500
1,119
381
Consulting
25,400
14,181
11,219
Custodial services
4,000
3,706
294
Employee appreciation
900
578
322
Postage
3,000
2,745
255
Printing and publications
7,200
8,067
(867)
Training
4,200
5,891
(1,691)
Dues
8,000
9,263
(1,263)
Election expense
1,000
518
482
Programming
2,500
2,100
400
City utilities
4,500
4,593
(93)
Telephone
5,000
5,498
(498)
Travel expense
5,000
4,205
795
Insurance and bonds
4,800
3,249
1,551
Newsletter
4,800
2,980
1,820
Maintenance
23,600
13,707
9,893
Tree removal
17,500
19,890
(2,390)
City Cleanup
10,000
12,121
(2,121)
Chamber of Commerce
1,500
1,500
-
Car expense
3,720
3,720
-
County Treasurer's fees
6,725
7,828
(1,103)
In lieu of taxes
12,500
14,946
(2,446)
Miscellaneous
1,360
4,422
(3,062)
CDBG Grant
500,000
-
500,000
SUPPLIES
8,400
15,326
(6,926)
RENTAL EXPENSES -
Office equipment 900 830 70
CAPITAL OUTLAY
Motorized equipment - - -
Office equipment 12,500 - 12,500
TOTALS 5842.345 $305,479, 536.866
(48)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
CONTINGENCY ALLOWANCE
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Budget
CONTINGENT RESERVE:
Pool painting $ 25,000
TOTAL 25,000
(49)
Variance
Favorable
Actual (Unfavorable)
$ 10,558 $ 14,442
10,558 $ 14,442
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
POLICE DEPARTMENT
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
PERSONAL SERVICES:
Salaries
Social security
Employees' insurance
Retirement
OPERATING EXPENSES:
Legal
Auditing
Employee appreciation
Postage
Printing and publications
Drug task force
Training
Telephone
Travel
Dues
Insurance
Maintenance
Medical exams
Car Expense
Wellness Program
Miscellaneous
SUPPLIES:
Supplies
Gas and oil
Uniforms
Ammunition and range
Safety Equipment/Training
Supplies - DARE
Supplies - GREAT
Supplies - GRANT
RENTAL EXPENSE
CAPITAL OUTLAY:
Office equipment
Motor vehicles
Radio/Camera/Video
TOTALS
Variance
Favorable
Budget
Actual
(Unfavorable
$509,885
$471,058
$38,827
39,000
35,412
3,588
92,456
84,508
7,948
30,800
28,361
2,439
12,300
16,852
(4,552)
950
840
110
900
671
229
800
1,106
(306)
1,000
1,936
(936)
7,600
5,754
1,846
2,400
1,822
578
4,000
2,675
1,325
720
1,392
(672)
400
611
(211)
7,000
5,907
1,093
16,000
23,768
(7,768)
800
2,130
(1,330)
1,500
1,380
120
1,100
800
300
500
931
(431)
9,800
7,995
1,805
10,000
7,955
2,045
11,500
12,158
(658)
1,500
1,073
427
2,800
815
1,985
1,500
1,063
437
1,500
1,307
193
-
128
(128)
20,720
16,826
3,894
19,900
14,511
5,389
18,000
-
18,000
8,500
$835,831
-
5751,745
8,500
X4,086
(50)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
CEMETERY
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
PERSONAL SERVICES:
Salaries
Social security
Employees' insurance
Retirement
OPERATING EXPENSES:
Legal
Auditing
Engineering
Employee appreciation
Printing and publications
Training
Travel
Dues
Utilities
Telephone
Insurance
Maintenance
Miscellaneous
SUPPLIES:
Operating supplies
Gas, Oil, Diesel
Uniforms
Small tools
Sand, Gravel, Rock
RENTAL EXPENSE
CAPITAL OUTLAY:
Office equipment
Motorized equipment
TOTALS
Variance
Favorable
Budget
Actual
(Unfavorabl,
64,805
$53,374
$11,431
4,550
3,969
581
10,326
7,592
2,734
1,440
1,235
205
625
611
14
100
95
5
400
-
400
120
-
120
180
410
(230)
175
102
73
75
-
75
60
-
60
2,500
1,739
761
700
775
(75)
1,240
890
350
5,800
4,508
1,292
970
810
160
2,300
1,696
604
150
190
(40)
210
863
(653)
800
-
800
16,250
10,850
5,400
500
-
500
4,800
5,526
(726)
23,841
(51)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
FIRE DEPARTMENT
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
OPERATING EXPENSES:
Legal
Auditing
Printing and publication
Telephone
Utilities
Insurance
Maintenance
Travel
Training
Miscellaneous
SUPPLIES:
Gas and oil
Safety equipment
Miscellaneous
CAPITAL OUTLAY:
Specialized equipment
Building
TOTALS
Variance
Favorable
Budget
Actual
(Unfavorab
$ 600
$ 600
$ -
200
978
(778)
90
318
(228)
2,100
2,576
(476)
10,000
8,005
1,995
11,300
9,986
1,314
12,700
9,519
3,181
40
-
40
2,500
2,459
41
1,700
1,096
604
4,000
4,111
(111)
2,200
2,841
(641)
177,000
91,011
85,989
1,000,000
1,224,430
36,064
$169,564
963,936
$1,054,866
(52)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
PARK DEPARTMENT
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
PERSONAL SERVICES:
Salaries
Social security
Employees' insurance
Retirement
OPERATING EXPENSES:
Legal
Auditing
Printing and publication
Training
Dues
Travel
Utilities
Telephone
Insurance
Maintenance
Miscellaneous
SUPPLIES:
Gas and oil
Small tools
Miscellaneous
CAPITAL OUTLAY:
Building
Motorized equipment
Playground equipment
TOTALS
Budget
$ 75,343
4,703
9,826
1,260
Actual
$ 67,757
5,076
10,963
1,235
Variance
Favorable
$ 7,586
(373)
(1,137)
25
600
600
-
100
95
5
220
525
(305)
420
238
182
100
174
(74)
200
0
200
4,000
4,486
(486)
700
622
78
1,600
1,121
479
15,800
15,675
125
2,300
2,141
159
200
725
(525)
1,965
2,609
(644)
67,500
-
67,500
13,325
16,161
(2,836)
6,000
X206.162
6,083
$736.286
(83)
S 69.876
(53)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
LIBRARY
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
PERSONAL SERVICES:
Salaries
Social security
Employees' insurance
Retirement
OPERATING EXPENSES:
Legal
Auditing
Employee Appreciation
Postage
Dues
Printing and publications
Utilities
Telephone
Travel
Training
Insurance
Maintenance
Custodial services
SUPPLIES:
Supplies
Library materials
CAPITAL OUTLAY:
Office equipment
TOTALS
(54)
Variance
Favorable
Budget
Actual
(Unfavorable)
$ 83,676
$ 80,716
$ 2,960
6,900
6,092
808
11,600
9,240
2,360
4,650
3,651
999
600
600
-
300
269
31
720
48
672
550
558
(8)
300
310
(10)
250
542
(292)
9,600
7,670
1,930
4,200
1,383
2,817
200
45
155
200
0
200
1,150
934
216
7,400
3,050
4,350
2,200
2,107
93
2,700
2,347
353
33,400
33,519
(119)
2,000
2,696
(696)
$172.596
5155.777
516.819
(54)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET ARID ACTUAL
SUPERVISED RECREATION
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
Variance
Favorable
(55)
Budget
Actual
(Unfavorabl
PERSONAL SERVICES:
Salaries
$ 10,350
$ 3,000
$ 7,350
Social security
790
229
561
Employees' insurance
410
373
37
OPERATING EXPENSES:
Auditing
100
79
21
Professional fees
-
-
-
Printing and publications
300
130
170
Utilities
4,000
5,614
(1,614)
Telephone
40
124
(84)
Insurance
1,400
1,021
379
Maintenance
15,400
21,181
(5,781)
Recreational support
10,500
10,500
-
Golf
250
-
250
SUPPLIES:
Gas and oil
300
256
44
Recreation supplies
1,500
2,268
(768)
Other supplies
700
343
357
CAPITAL OUTLAY:
Motorized equipment
-
-
-
Building
-
-
-
Paving
-
-
-
TOTALS
$ 46,040
4 ,1 8
S 922
(55)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
SWIMMING POOL
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
CAPITAL OUTLAY:
Bath house 63,791 (63,791)
TOTALS
(56)
Variance
Favorable
Budget
Actual
(Unfavorable)
PERSONAL SERVICES:
Salaries
$ 28,000
$ -
$ 28,000
Social security
2,000
-
2,000
Employees' insurance
110
-
110
OPERATING EXPENSES:
Auditing
200
158
42
Printing and publications
500
59
441
Utilities and telephone
4,600
2,354
2,246
Insurance
750
590
160
Maintenance
12,500
13,838
(1,338)
State sales tax
1,200
-
1,200
Miscellaneous
-
-
-
SUPPLIES:
Chemicals
4,000
2,739
1,261
Miscellaneous
2,725
156
2,569
CAPITAL OUTLAY:
Bath house 63,791 (63,791)
TOTALS
(56)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
ZONING
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
PERSONAL SERVICES:
Salaries
Social security
Employees' insurance
Retirement
OPERATING EXPENSES:
Legal
Auditing
Employee appreciation
Printing and publications
Travel
Training
Dues
Telephone
Car expense
Maintenance
Miscellaneous
SUPPLIES:
Gas and oil
Supplies
Miscellaneous
CAPITAL OUTLAY - equipment
TOTALS
(57)
Variance
Favorable
Budget
Actual
(Unfavorable)
$61,885
$57,902
$ 3,983
4,340
4,302
38
11,370
9,682
1,688
4,080
1,899
2,181
1,700
600
1,100
100
16
84
400
24
376
3,700
1,219
2,481
500
897
(397)
1,200
1,125
75
500
1,065
(565)
1,600
1,493
107
3,600
3,600
-
450
13
437
500
13
487
2,100
98,025
1,573
85,42,3
527
$12.602
(57)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET AND ACTUAL
ANIMAL CONTROL
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
PERSONAL SERVICES:
Salaries
Social security
Employees' insurance
Retirement
OPERATING EXPENSES:
Legal
Auditing
Printing and publications
Travel
Training
Veterinary expense
Utilities
Telephone
Insurance
Maintenance
Miscellaneous
SUPPLIES:
Gas and oil
Supplies
Uniforms
Miscellaneous
CAPITAL OUTLAY -
Equipment
TOTALS
Variance
Favorable
Budget
Actual
(Unfavorabl
$ 25,037
$23,894
$ 1,143
1,920
1,731
189
6,414
6,319
95
900
1,036
(136)
1,200
1,300
(100)
100
90
10
350
87
263
250
10
240
150
-
150
2,600
464
2,136
3,700
2,342
1,358
250
494
(244)
410
296
114
1,600
4,968
(3,368)
250
-
250
1,000
858
142
1,300
1,601
(301)
600
886
(286)
1,700
S 49.731
-
46, 3.7�
1,700
S 3f_355
(58)
CITY OF BLAIR, NEBRASKA
SCHEDULE OF GENERAL FUND EXPENDITURES
BUDGET ARID ACTUAL
DONATED FUNDS
FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1999
(59)
Variance
Favorable
Budget
Actual
(Unfavorable)
Police - DARE
$ 2,752
$ -
$ 2,752
Employee appreciation
-
1,225
(1,225)
M.O.C.I.C.
2,000
-
2,000
Animal control
3,239
-
3,239
Park - playground equipment
-
5,472
(5,472)
TOTALS
$ 7,991
S 6,697
$ 1,294
(59)
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Honorable Mayor and Members
of the City Council
City of Blair, Nebraska
Dear Gentlemen:
(/!O))) !6 1,
Oi : Wi�':
(AW) ill(; ,10(30
January 4, 2000
"Compliance and Internal Control over financial reporting"
I have audited the financial statements of the City of Blair, Nebraska, as
of and for the years ended September 30, 1998 and 1999, and have issued my report
thereon dated January 4, 2000. I conducted my audit in accordance with generally
accepted auditing standards and the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of
the United States.
Compliance
As part of obtaining reasonable assurance about whether City of Blair's finan-
cial statements are free of material misstatement, I performed tests of its com-
pliance with certain provisions of laws, regulations, contracts and grants, noncom-
pliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of my audit and, accordingly, I do not express such
an opinion. The results of my tests disclosed no instances of noncompliance that
are required to be reported under Government Auditing Standards.
Internal Control over Financial Reporting
In planning and performing my audit, I considered City of Blair's internal
control over financial reporting in order to determine my auditing procedures for
the purpose of expressing my opinion on the financial statements and not to provide
assurance on the internal control over financial reporting. However, I noted cer-
tain matters involving the internal control over financial reporting and its opera-
tion that I consider to be reportable conditions. Reportable conditions involve
matters coming to my attention relating to significant deficiencies in the design or
operation of the internal control over financial reporting that, in my judgment,
could adversely affect the City of Blair's ability to record, process, summarize and
report financial data consistent with the assertions of management in the financial
statements. The City of Blair does not have adequate separation of duties.
(61)
Honorable Mayor and Members
of the City Council
Page 2
A material weakness is a condition in which the design or operation of one or
more of the internal control components does not reduce to a relatively low level
the risk that misstatements in amounts that would be material in relation to the
general purpose financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing their as-
signed functions. My consideration of the internal control over financial reporting
would not necessarily disclose all matters in the internal control that might be
reportable conditions and, accordingly, would not necessarily disclose all report-
able conditions that are also considered to be material weaknesses.
However, the reportable conditions described above I consider to be material
weaknesses. The condition, criteria, effect and cause is the lack of separation of
duties due to the small size of the entity.
This report is intended solely for the information and the use of the audit
committee, management, others within the organization, City Council, and federal
awarding agencies and pass-through entities and is not intended to be and should not
be used by anyone other than these specified parties.
Edward W. Schroeder
Certified Public Accountant
(62)