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Financial Report Fiscal 1991
FOP1M PNESCs"$tv$Y WAMlWs" OF COMMENCE 4bCAItflRkMEkT4ERVtCESOUNEMJ ` �uv. ��,:���. �r.;`iaw�ae�:►fi�"R'K+Mkf't+�4+n"w*r��rV.a+rpmtrewtU �wa�l� ARI/37,1 COUNTY/CITY/TOWN ANNUAL REPORT TABLE OF CONTENTS Page 1. Letter of transmittal...................................................................... 1-4 If. Elected officials ......................................................................... 5 — Ill. Financial statements A. Combined statements — All fund types and account groups 1. Combined balance sheet.............................................................. 7-8 2. Combined statement of revenues, expenditures, and changes in fund balance — AIIgovernmental funds............................................................... 9 3. Combined statement of revenues, expenditures, and changes in fund balance — Budget and actual — AIIgovernmental funds............................................................... 1 0-1 1 4. Combined statement of revenues, expenses, and changes in retained earnings/fund balance — All proprietary fund types and similar trust funds ............................................... 12 a 5. Combined statement of changes in Jj*wAil4W4AiAift— All proprietary fund types and similar trust funds...... Cash • Flows ........................................... 12 B. Notes to financial statements and BOC supplement schedule .................................... 1 4 - 3 1 C. Individual statements by fund type 1. General fund a. Balance sheet.................................................................... 33 b. Statement of revenues, expenditures, and changes in fund balance .............................. 3 4 - 4 0 c. Supplement schedule — County only .................................................... 2. Special revenue funds a. Combining balance sheet — All funds .................................................... 42-45 b. Statement of revenues, expenditures, and changes in fund balance — All other funds .................. 46-51 C. Supplement schedule — County only ...................................... ........... . 3. Debt service funds a. Combining balance sheet — All funds .................................................... 5 3 — 5 9 b. Statement of revenues, expenditures, and changes in fund balance — All funds ...................... 6 0 —7 3 4. Capital projects funds • ••• a. Combining balance sheet — All funds ................................ ... ........... _ 75 76 b. Statement of revenues, expenditures, and changes in fund balance — All funds ...................... 77-79 6. Enterprise funds a. Combining balance sheet — All funds .................................................... 81— 8 2 b. Combining statement of revenues, expenses, and changes in retained earnings — All enterprise funds................................................................ 83 c. Combining statement of changes in i itog*jM — All enterprise funds ........................ 8 4 — 9 1 cash ow & supplemental info 6. Internal services funds a. Combining balance sheet — All funds .................................................... b. Statement of revenues, expenses, and changes in fund balance — All funds ........................ 9 6 — 9 7 .......... e. Combining statement of changes ini�iQn — All internal services funds .................... 98 ca_shh ow & supplemental info 7. Trust and agency funds a. Combining balance sheet— All trust funds ................................................ 9 3 — 9 4 b. Combining statement of revenues, expenditures, and changes in fund balance — Expendable trust only ..... e. Combining statement of revenues, expenditures, and changes in fund balance — pension trust and non -expendable trust .................................................. d. Combining statement of changes in financial position — Pension trust and non -expendable trust ......... a. Combining statement of changes in assets and liabilities — Agency funds .......................... S. Group accounts a. Statement of changes in general fixed assets — By source ..................................... 1 0 1 b. Statement of changes in long-term debt — Group accounts ........... I ........................ 100 IV. Supplementary schedules a. Combined statement of cash receipts and disbursements — All funds ............................. b. General statistical information and property tax levies ........................................ 102 T e CitoiKai ispel Incorporated 1892 Telephone (406) 752-6600 Douglas Rauthe P.O. Box 1997 Mayor Zip 59903-1997 Bruce Williams City Manager City Council Members: Gary W. Nystul Ward I Cliff Collins Ward II April 10, 1992 The Honorable Mayor and City Council Barbara Moses City of Kalispell Ward 11 Kalispell, Mt. 59901 Fred Buck Word II The Annual Financial Report for the City of Kalispell, Montana for the fiscal year ended June 30, 1991, is submitted for your JimAtkinson review. This report was prepared by the Finance office. Responsibility for the accuracy and completeness of the Lauren Gronmo presented data, including all disclosures, rests with the City. Ward III We believe the data, as presented is accurate in all material Pamela B. Kenne aspects; that it is presented in a manner designed to fairly WardN set forth the financial position and results of operation of the City as measured by the financial activity of its various M. Duane Larson funds; and that all disclosures necessary to enable the reader wardN —~ to gain an understanding of the City's financial affairs have been included. Accountina Svstem and Budgetary Control The City's accounting records for general governmental operations are maintained on a modified accrual basis. Under this method, revenues are recorded when measurable and available; expenditures are recorded when services or goods are received and the liabilities are incurred. Accounting records for enterprise funds are recorded on the accrual basis. Under this method, revenues are recorded when the services are performed; expenditures are recorded when the goods or services are received and the liabilities are incurred. In developing the City's accounting system, consideration is given to the adequacy of internal accounting controls. Internal controls are designed to provide reasonable assurance regarding the safeguarding of assets and the accuracy and reliability of accounting data used for preparing financial data and maintaining accountability for assets. Budgetary control is maintained by an annual appropriation system. The Mayor and Council evaluate the budget proposals of the various City departments to determine the operating level of the operating and public service programs. After giving due consideration to the input received from the citizens, the City Council adopts the budget. The budget is appropriately controlled through an on line accounting system. The control is decentralized to the point that individual department heads are responsible for expending within budgetary limits. Reporting Entity and Services Provided All significant operations of the City, as defined by the National Council of Governmental Accounting, Statement #3, have been included in the accompanying financial statements. The City provides a full range of municipal services including police, fire, building safety, planning and zoning, municipal court, parks and recreation, streets, community development and general administrative services. The City also operates as Enterprise funds: water, sewer, ambulance and solid waste. -2- General Government Functions Revenues for general government functions totaled $6,718,021 in FY1991, an increase of 2.2% from the 1990 fiscal year. This includes General, Special Revenue, Debt Service and Capital Project Funds. percent increase or Source Revenue of FY91 (decrease) FY90 Taxes/assessments $ 3,652,354 54.4% $ (784,921) Licenses/permits 249,258 3.7 63,006 Intergovernmental 1,358,175 20.2 434,859 Charges for services 566,731 8.4 199,375 Fines and forfeitures 282,548 4.2 58,625 Interest Earnings 245,643 3.7 80,555 Other Revenue 363,312 5.4 91,132 Total 6,718,021 100.0 $ 142,631 Taxable valuation of $16,346,409 represents an increase from the prior year valuation which was $15,655,701. The total mill levies for FY91 were 117.39 the same as FY90. The decrease in tax revenue is attributed to a poor distribution by the County in June of 1991 - and a large distribution in June of 90 which means our July 90 was a small distribution as well. Fiscal '90 tax revenue was an increase of 1.5 million which included a protest tax distribution in that year. We have recognized tax revenue as due from the County to try to level out their distribution methods. Receipts for gaming revenue were up 70% over the prior year resulting in an additional $252,735 in revenue. Revenue generated through the building department increased $51,933, an increase of 55%. Administrative charges were up substantially. Other revenue includes an adjustment made in the loan receivable in the UDAG fund for the repayment of the UDAG loan. Allocations of property tax levy by purpose for FY 1991 and the preceding three fiscal years are as follows - stated in mills: Purpose FY91 FY90 FY89 FY88 General Fund 66.23 73.14 76.39 82.03 Comp. Insurance 10.92 10.50 14.08 10.27 Retirement 11.87 12.09 11.24 8.12 Health 22.37 15.66 9.68 5.97 G. O. Bond 3.75 6.00 4.18 2.89 Fire Truck - - - 5.00 SID Revolving 2.25 - - - Total 117.39 117.39 115.57 114.28 Expenditures for general governmental purposes totaled $5,577,464, an increase of 11% from 1990. The increase in expenditures is due to increased personnel costs, staffing, and health insurance increases. Also, the addition of a City Manager budget to the General fund. Recruitment costs for the City Manager and new Public Works Director and a new Community Development Director. Availability of funds allowed increases in capital purchases for playground equipment for parks, a fax machine for city hall and vehicles for the police and building departments. Increase Function FY91 amt. % FY91 Total (Decrease) FY90 - General government $ 720,393 12.9 120,838 Public safety 2,050,494 36.8 204,071 Public works 1,283,977 23.0 97,245 Public health 16,095 0.3 1,158 Parks & recreation 379,351 6.8 70,099 Community Development 461,979 8.3 54,786 Miscellaneous 183,995 3.3 21,854 Debt Service 481,180 8.6 (5,070) Total $ 5,577,464 100.0 % $ 564,981 Expenditures included the General Fund, Special Revenue, Debt Service and Capital Projects Funds. -3- Debt Administration The ratio of bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to City management, citizens and investors. Ratio of Debt Debt Amount to Taxable Value Per Capita Bonded Debt $ 415,000 2.75 % $ 34.82 General Obligation Bonds at June 30, 1991 totaled $415,000. In addition, $ 345,197 of Special Assessment Bonds are outstanding and $ 1,730,000 of Urban Renewal Bonds payable by the Tax Increment District and not general obligations of the City are outstanding. Cash Management The City utilizes a daily repurchase agreement for the investment of surplus cash. The rate is based on an annual bid by local banking institutions. The Rate for most of FY91 was 39pts below the average daily Federal Fund Rate. The City's demand deposits are interest bearing money market accounts. Interest earned by governmental funds totaled $ 245,643; interest earned by Enterprise Funds was $105,545. The City also utilizes the State-wide Investment Pool, S.T.I.P. Capital Project Funds Capital project funds are used annually for the construction of Sidewalk & Curbs financed by special improvement district bonds. The City utilized a Capital Project Fund for street construction in the Sykes/2nd street area. Another fund was used for the Lawrence Park Reclamation Project. A Capital Equipment fund was used for the purchase of a'vehicle funded by a grant for Traffic Safety. General Fixed Assets The general fixed assets of the City are those assets used in the performance of general governmental functions and do not include fixed assets of the Enterprise funds. As of June 30, 1991, the general fixed assets of the City amounted to $ 7,729,083. This amount represents the original cost of the assets and is considerably less than their estimated fair market value. Depreciation of general fixed assets is not reflected in the City's accounting records. Enterprise Funds The Water fund was established to account for the operation of the municipal water utility. The City has a spring at Lawrence Park, a well at Depot Park, the Armory well and the Buffalo Hill well and standpipe. There are two covered reservoirs at Buffalo Hill. The City maintains 54 miles of water lines. Customers are billed for water used. The Sewer fund was established to account for the operation of the wastewater treatment plant, the sanitary sewer operation and the storm sewer system. Storm sewer maintenance is financed by a city wide assessment. The sewer charge is based on water usage. Sewer rates increased during Fy 91 by 56% to finance construction of a new wastewater treatment plant, EPA mandated. The Ambulance fund was established to account for the operation of the City's ambulance operated by the' fire department personnel. The Solid Waste fund was established to account for the operation of the City Garbage pickup. It is financed by an annual assessment billed with the taxes at a rate of $48.00 per residence per year. Insurance The City joined other Montana cities and towns to form a self- insurance pool offering worker's compensation and liability coverage. Liability limits of $ 1.5 million per occurrence were obtained through the insurance pool. The Montana Municipal Insurance Authority has issued $6.265 million in tax exempt bonds for fund the liability program reserves. The City signed a note with the Authority for $241,773, its pro rata share of the debt. Most of the debt service on the bonds is expected to be paid through interest earnings on bond proceeds and other funds of the authority. Bonds for worker's compensation were sold as well. The City's pro rata share of that debt is $281,895. -4- Prospects for the Future In November 1986 the voters passed Initiative 105 to limit certain property taxes to the 1986 levels unless the legislature reduced property taxes prior to July 1, 1987. Since the legislature did not reduce property taxes or provide alternative revenue sources the Initiative 105 went into effect July 1st 1987. The voters have sent a strong signal to local governments for a more efficient less costly public sector. The outlook for the City of Kalispell is to provide basic services and reduce operational costs wherever possible. The City's financial position has improved considerably over the last two years. The revenue has brought our milled funds out of a deficit position allowing us to build cash reserves. In Fiscal 1989 the General fund had a fund balance of only $531, now the fund balance is $824,528. Special Revenue fund balances increased from $200,108 to $2,020,038. Debt service funds which were in a deficit of ($31,489) have a positive $81,295 balance today. The voters made a positive change for the City by electing to change to a City Manager form of Government effective 10/l/90. Acknowledgments The preparation of this report could not have been accomplished with out the efficient service of the staff of the Finance office as well as administrative personnel of the various departments. To them I express my sincere appreciation. Respectfully submitted, Amy H. Robertson Finance Director -5- CITY OF KALISPELL ANNUAL FINANCIAL REPORT JUNE 30, 1991 The City of Kalispell changed to a Manager/Council form of government effective October 1, 1990. The City held an election in August 1990 to elect the Mayor and all nine council positions for terms beginning October 1, 1990. The Mayor position is a four year term. The Council members drew straws for the 1 year and 3 month terms and the 3 year and 3 month terms. The following is a list of the Mayors and Council members in office during the fiscal year. ELECTED OFFICIALS Mayor/Council form of Government Mayor Roger Hopkins Council member: 10/1/90 Gary Nystul Ward I 10/l/90 John Gunnerson Ward I 10/1/90 Barbara Moses Ward II 10/1/90 Fred Buck Ward II 10/1/90 Jim Atkinson Ward III 10/1/90 Lauren Granmo Ward III 10/1/90 M. Duane Larson Ward IV 10/1/90 Noel Furlong Ward IV 10/1/90 Manager/Council form of Government Mayor Douglas Rauthe Council member: Gary Nystul Ward I Cliff Collins Ward I Barbara Moses Ward II Fred Buck Ward II Jim Atkinson Ward III Lauren Granmo Ward III M. Duane Larson Ward IV Pamela Kennedy Ward IV Other City Officials: City Manager Attorney Police Chief Fire Chief Finance Director City Judge Public Works Dir. Parks Director Planning, Economic & Community Dev. Dir. 1/l/94 l/1/92 1/l/94 1/1/92 1/l/94 1/l/94 1/l/92 1/1/92 1/l/94 Bruce Williams Glen Neier Ad Clark Ted Waggener Amy Robertson Fran Willis vacant Mike Baker Steve Cervantes In accordance with Section 7-6-4111,MCA I hereby transmit the City of Kalispell Annual Financial Report as of June 30, 1991, for the fiscal year then ended. Respectfully submitted, 2�0-r - O 2 4��Z Date City inance Director Ill. Financial Statements A. Combined statements — All fund types and account groups 1. Balance sheet 6 102 Page of pages 2. Revenues, expenditures, and changes in fund balance — governmental fund types 3. Revenues, expenditures, and changes in fund balance — Budget and actual — General, special revenue, debt service and capital projects funds 4. Revenues, expenses and changes in retained earnings — proprietary fund types and similar trust funds 5. Changes in financial position — Proprietary fund types and similar trust funds 41, 0 Z WON O O U O x 4) uj LU uj o LU D lz z U>l z D u CD — — r- M O1 M a r- m— W rn (an], rn �D kD m m I�T r- N C m ON a I'D a) 0 00 V) Ln m -Z Ln Lr) co tir ) I'D r- m r- C) m Ln m m k.0 CN Cr Lr) ko r- ID �r r- C) rq �o a) 00 I tp CIJ �o %o "T r- I-T Lr) -W T %o Ul) CN co m OD %.0 aN C> CN -tv C) N 0) 'IV tD N CN 00 r, r- �r m CN m 1 Lr) m In 1 CN 45� 4W p a% CN (N CN C13 C14 CD 4D C) ml co (m C) OD 00 co CYN r CN (N r O LA. LU tn L) Lr) Lr) cc .::i: z O 41. 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W C O c _ CC 3- eto � 2 W 2 W ~ Z� E 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o W o 0 0 0 0 c� ;$000000 �oo00000O$po ocZt��wrp oQu o= o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 0 O O O O O O O O 8 O =t?O O O M O Q W en P'! n9 f9 a'f f7 Ff x 'r a a O a d La Gf O ~ 0 M C9 fMf Rf M W Lluj 0 C6" m .- o m o 0c 0 O D I�- O� N O M tp �O A M A N M Y m to AtZ n M O 00 O M N O r- 7, 00 O m ►- ✓ V' O �: � Ln to V� � WO C N co M M a101 AIL A Yl tl/ tli I- V CD w M O r O 12a 0 CITY OF KALISPELL COMBINING STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN RETAINED EARNINGS - ALL PROPRIETORY FUNDS FYE 6/30/91 ENTERPRISE INTERNAL SERVICE TOTAL FUNDS FUND FUNDS OPERATING REVENUES Charge for Services $2,057,715 $2,057,715 Misc. + hookups $49,953 $49,953 Special Assessments $459,614 $459,614 Transfers from funds $29,199 $29,199 TOTAL OPERATING REVENUES $2,567,282 $29,199 $2,596,481 OPERATING EXPENSES Personal Services $816,105 $5,181 $821,286 Supplies $69,256 $1,904 $71,160 Purchased Services $275,689 $5,696 $281,385 Building Materials $42,933 $42,933 Fixed chgs./Admin transf. $254,798 $254,798 Loss/bad debt $28,898 $28,898 Depreciation $615,576 $10,897 $626,473 TOTAL OPERATING EXPENSES $2,103,255 $23,678 $2,126,933 OPERATING INCOME $464,027 $5,521 $469,548 NON -OPERATING REV.(EXP). Interest Revenue $105,545 $105,545 Debt Service Interest ($187,810) ($3,923) ($191,733) Total non -operating Income ($82,265) ($3,923) ($86,188) Income before extraordinary $381,762 $1,598 $383,360 Item Extraordinary Item: Loss on Refunding of Bonds ($63,036) ($63,036) NET INCOME $318,726 $1,598 $320,324 Add'Depreciation closed to contribution account $234,280 $0 $234,280 Retained earnings - 7/1/90 $6,951,245 $0 $6,951,245 Prior Period Adjustments ($53,299) $0 ($53,299) Retained earnings - 6/30/91 $7,450,952 $1,598 $7,452,550 -12- CITY OF KALISPELL JUNE 30, 1991 COMBINED STATEMENT OF CASH FLOWS ENTERPRISE INTERNAL TOTAL PROPRIETARY FUNDS FUNDS ------------------------------------------- SERVICE FUND FUNDS Cash flows from Operating Acitivies: Cash Received From Customers $1,916,559 $1,916,559 Cash Received From Assessments $466,549 $466,549 Cash Received From Hookups $37,875 $37,875 Cash received from other funds $0 $29,199 $29,199 Cash Payments to Suppliers ($640,589) ($6,141) ($646,730) Cash Payments to Employees for Services ($825,001) ($5,181) ($830,182) Cash From Other Operating Revenues $39,076 -------------------------- $39,076 Net Cash Provided by Operating Activities $994,469 $17,877 $1,012,346 Cash Flows From Noncapital Financing Activities: Operating Grants Received $0 $0 $0 MCAP lease for maint. contract $0 $6,084 $6,084 Prepaid maint. to IBM ------------------------------------------- $0 ($6,084) ($6,084) Net Cash Provided by Non Capital $0 $0 $0 Financing Activities Cash Flows From Capital and Related Financing Activities: Acquisition and Construction of Capital Assets ($1,356,567) ($66,088) ($1,422,655) Principal Paid on Revenue Bonds 6 Contracts ($95,000) ($5,493) ($100,493) Interest Paid on Revenue Bonds and Contracts ($153,322) ($2,435) ($155,757) Proceeds From Settlement $2,815,000 $2,815,000 Proceeds From Inception of Lease Contract ($813,983) $64,930 ($749,053) Increase in Due From Other Governments ($290,451) ($290,451) Decrease in Due to Other Funds (Lease Related) ($9,180) ($9,180) Proceeds from Sale of Capital Equipment $0 $0 Capital Contributed by Tax Increment $0 $0 Capital Contributed by Government ------------------------------------------- $1,268,679 $1,268,679 Net Cash .Used for Capital and Related Financing Activities $1,365,176 ($9,086) $1,356,090 Cash Flows From Investing Activities: Interest on Investments $105,545 $0 $105,545 Purchase of CD-retainage ($89,124) ($89,124) Purchase of Sidewalk and Curb warrants ($21,823) ($21,823) Redemption of Sidewalk and Curb Warrants ------------------------------------------- $11,818 $11,818 Net Cash Used in Investing Activities $6,416 $0 $6,416 Net Increase in Cash and Cash Equivalents $2,366,061 $8,791 $2,374,852 Cash and Cash Equivalents at July 1, 1990 ------------------------------------------ $1,570,816 $0 $1,570,816 Cash and Cash Equivalents at June 30, 1991 $3,936,877 $8,791 $3,945,668 ENTERPRISE INTERNAL TOTAL FUNDS SERVICE FUND FUNDS Reconciliation of Operating Income to Net Cash --------------------------------- Provided by Operating Activities: Operating Income $464,202 $5,521 $469,723 Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities: Depreciation $615,576 $10,897 $626,473 Provision for Uncollectable Accounts $28,723 $28,723 Change in Assets and Liabilities: Decrease (Increase) in Accounts Receivable ($114,157) ($114,157) Decrease (Increase) in Assessmnts Receivable $6,935 $6,935 Decrease (Increase) in Inventory/ppd. maint. ($43,035) $1,217 ($41,818) Increase (Decrease) in Accounts Payable $30,321 $242 $30,563 Increase Short Term Contract $14,800 $14,800 Increase (Decrease) in Compensated Absences ------------------------------------------ ($8,896) ($8,896) Net Cash Provided by Operating Activities $994,469 $17,877 $1,012,346 Disclosure of Accounting Policy: For purposes of the statement of cash flows, the Proprietary Funds consider all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. 111. Financial Statements — Continued B. Notes to financial statements and BOC supplement schedule 13 102 Page of pages -14- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 1. Summary of Significant Accounting Policies The following is a summary of the City of Kalispell's significant accounting policies: A. Reporting Entity The general purpose financial statements include all funds, account groups, boards, commissions and authorities which meet the criteria embodied in GASB Cod. Sec. 2100, "Defining the Reporting Entity." Such criteria are manisfestation of oversight responsibility (financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations, and accountability for fiscal matters), scope of public service (benefit to the City and/or its residents, conducted within the geographic boundaries of the City, and generally available to its citizens), and special financing relationships. B. Fund Accounting The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for within a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. The following types of funds and acount groups are maintained by the City. GOVERNMENTAL FUNDS General Fund used to account for all financial resources except those required to be accounted for in other funds. Special Revenue Funds used to account for the proceeds of special revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditures for specific purposes. Capital Project Funds used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). Debt Service Funds used to account for the accumulation of resources for, and payment of, general long-term debt principal, interest and related costs. PROPRIETARY FUNDS Enterprise Funds used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Internal Service Funds account for the financing of goods or services provided by one department to other City depatments on a cost reimbursement basis. The Data Processing Fund is in this category. Trust and Agency Funds used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. These may include (a) expendable trust funds, (b) non expendable trust funds, (c) pension trust funds and (d) agency funds. am CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 FIXED ASSETS AND LONG-TERM LIABILITIES General Fixed Assets Account Group used to account for the fixed assets of the City which are not accounted for in proprietary funds or in trust funds. General Long -Term Debt Account Group used to account for all long-term debt of the City except that accounted for in the proprietary or trust funds. C. Basis of Accounting The modified accrual basis of accounting is followed by all funds except proprietary funds. Under the modified accrual basis of accounting revenues are recorded when susceptible to accrual, that is, when they become both measurable and available. Available means collectible within the current period. The accrual basis of accounting is utilized by the proprietary funds for recording revenue. The City records real and personal property taxes and assessments levied for the current year as revenue. Taxes and assessments receivable remaining unpaid at year end and not expected to be collected soon enough thereafter to be available to pay obligations of the current year were recorded as deferred revenue, with a corresponding reduction in revenues, as required by generally accepted accounting principles. In addition, prior period delinquent taxes and assessments collected in the current period were recorded as revenue in the current period as required by generally accepted accounting principles. Expenditures other than interest on long-term debt are recorded when the liability is incurred. D. Budgets and Budgetary Accounting An operating budget is adopted each fiscal year for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds on the modified accrual basis. A non -binding management budget is adopted for the Enterprise Funds. A final budget is legally enacted by the City Council, on the second Monday in August after holding public hearings as required by State statutes. The operating budgets cannot be increased except by a public emergency which could not have been reasonably foreseen at the time of adoption of the budget. Budget appropriation transfers may be made between general classifications of salaries and wages, maintenance and operation and capital outlay. E. Encumbrances All appropriations, except for construction in progress, lapse at the end of fiscal year. Encumbrances at year end are reflected as reservations of fund balances since they do not constitute expenditures or liabilities. Encumbrances are appropriated for in the subsequent fiscal period. -16- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 F. Fixed Assets Fixed assets were recorded at historical cost and estimated costs as determined by the City at the inception of the Budgetary, Accounting and Reporting System for Montana Cities and Counties. No work was done to establish the validity of these cost figures. Fixed assets purchased are now recorded as expenditures in the - various funds at the time of purchase. Such assets, other than those of the proprietary funds and nonexpendable trust funds, are capitalized at cost in the general fixed asset account group. Gifts or contributions are recorded at fair market value at the time received. No depreciation has been provided on general fixed assets. Depreciation has been provided for the property, plant and equipment of the proprietary funds using the straight line method. The useful lives of these assets have been estimated as follows: Buildings 20-50 years Improvements Other than buildings 10-50 years Machinery, vehicles and equipment 5-20 years Water and Sewer lines, pump stations 10-50 years Public domain or infrastructure fixed assets are excluded from the general fixed assets account group. Public domain or infra- structure assets include roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems and similar assets that are immovable and of value only to the governmental unit. Therefore, the purpose of stewardship for capital expenditures is satisfied without recording these assets. G. Taxes and Assessments An allowance for uncollectible accounts was not maintained for real and personal property taxes and special assessments. The direct write-off method is used for these accounts. H. Enterprise Accounts Receivable - A reserve for estimated uncollectible accounts receivable is maintained for the Water Fund, Sewer Fund and the Ambulance Fund. The reserve balances are as follows: Water $2,731.60; Sewer $4,239.65; and the Ambulance $10,286.37 I. Inventories Inventories for governmental funds are expended at the time of purchase. Enterprise Fund Inventory of materials and supplies was valued at cost. Inventories are offset by a reserve of equity. J. Vacation and Sick Leave Liabilities incurred because of unused vacation and sick leave accumulated by employees which are payable upon termination are included in the financial statements. The liability for unused vacation and sick leave for governmental fund employees is recorded in the general long-term debt account group. Expenditures for these liabilities are recognized when paid. The liability for unused vacation and sick leave for proprietary fund employees is recorded as a long-term liability in the proprietary funds. The expenses were recorded when the liability was incurred as required by generally accepted accounting principles. -17- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 K. Long -Term Debt Unmatured general long-term debt of the City, including special assessment debt for which the government is obligated in some manner, is recorded in a separate, self balancing set of accounts, the General Long -Term Debt Account. L. Contribution Capital Enterprise Fund contributions from grants, customers, special improvement districts and other outside sources restricted for capital acquisition or construction are reported as contributed capital. Depreciation on assets acquired from contributions is reflected in the statement of revenue, expenses and changes in retained earnings. The amount of depreciation applicable to assets acquired through contribution from grants, entitlements, and shared revenues is transferred to the related contribution account instead of retained earnings. Enterprise Fund resources received from grants, entitlements or shared revenues which may be used for operations are reported as "non -operating" revenues. M. Fund Equity Reserved fund equity is defined as that portion of fund equity that has legally been segregated for specific purposes. Unreserved fund equity is defined as that portion of fund equity which is available for use in a future period. N. Interfund Transactions Interfund transactions consisting of identified services performed for other funds or costs billed to other funds are treated as expenditures in the fund receiving the services and as revenue in the fund performing the services. Transactions which constitute reimbursements of a fund for expenditures or expenses initially made from it which are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of the expenditures in the fund that is reimbursed. Advances between funds are accounted for in the appropriate interfund receivable and payable accounts. 0. Comparative Data Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the City's financial position and operations. However, comparative (i.e., presentation of prior year totals by fund type) data have not been presented in each of the statements since their inclusion would make the statements unduly complex and difficult to read. P. Total Columns on Combined Statements Total columns on the Combined Statements are captioned Memorandum Only to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. -18- CITY OF KALISPELL NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1991 2. Property Taxes The City's real estate property tax is levied on the assessed value listed as of January 1 for all real property located in the City. Assessed values are established by the State Department of Revenue based on market value. A revaluation of all property is required to be completed on a periodic basis. Taxable value is defined by State statute as a fixed percentage of assessed value. The City is permitted by State statutes to levy taxes up to certain fixed limits for various purposes. The taxes levied by the City for the year ended June 30, 1991 were within legal limits. Taxes are due in two equal installments on November 30 and May 31 of each fiscal year. Current tax collections collected by the County Treasurer for the year ended June 30, 1991 were approximately 84% of the amount levied. Taxes and assessments that become delinquent are charged interest at the rate of 5/6 of 1% per month plus a penalty of 2%. Real property on which taxes and assessments remain delinquent and unpaid may be sold at tax sales. In the case of personal property, the property is seized and sold after the taxes become delinquent. The taxable value upon which the tax levies for the fiscal year ended June 30, 1991 was based was $15,703,078. 3. Deficit Fund Balances/Retained Earning The following Special Revenue Funds had deficit balances at June 30,1991: Airport Fund-$1,976. New rate structure has been put in place. Parking Fund-$8,417. Parking budget included in General Fund for FY 92. Drug Enforcement Grant-$12. Taken into account when setting the FY92 budget. The following Debt Service Funds have deficit balances: 1981 Sidewalk & Curb - $5,659 1982 Sidewalk & Curb - $ 266 1983 Sidewalk & Curb - $ 855 1984 Sidewalk & Curb - $8,370 1985 Sidewalk & Curb - $7,728 1986 Sidewalk & Curb - $1,714 1987 Sidewalk & Curb - $3,364 SID 313 $ 3,429 SID 326 $ 2,591 SID 328 $28,762 SID 333 $76,368 SID 334 $ 5,632 SID 335 $ 588 SID 336 $ 385 SID 337 $ 1,474 LT. #1 $ 8,239 LT. #2 $ 2,340 The deficits are a result of accruing the matured principal and interest payable in the funds, recognizing the expenditures and having to borrow monies to make the payments because of delinquent taxes. Revenue recognized when received. Subsequent to this audit period both SID 328 and SID 333 have been paid off through tax deed sales. -19- CITY OF KALISPELL NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1991 4. Budget Overdrafts/Variances Significant favorable budget to actual variances existed in the General and Special Revenue Funds in the tax revenue source in the amounts of $54,263 and $165,620, respectively. These variances resulted from recognition of taxes collected by the County over that of the previous year. A significant favorable budget to actual existed in the licenses and permits revenue sources reflecting increased building permits. A significant favorable budget to actual existed in the revenue source for intergovernmental revenue reflecting increased revenue from video gaming apportionment. Additional favorable variances.existed in the fines and forfeiture revenue source to increased collections in the City Court. An unfavorable budget to actual variance existed in the tax and assessment revenue source in the Debt Service Budgets in the amount of $128,363. The variance relates primarily to SID 328 and SID 333 both which were involved in tax deed sales and were sold subsequent to June 30, 1991. Significant favorable budget to actual variances existed in the Special Revenue funds relating primarily to the Tax Increment Fund amount of$871,080. Variance due to anticipated projects and a possible bond sale not begun this budget period. A significant favorable budget occurred in the Capital Project Fund type pertaining to the Sykes Area/ 2nd Ave. W project. The favorable variance of $238,932 was due to construction not being complete at fiscal year end. Budget was carried forward to next fiscal year. -20- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 5. Cash in Treasury Cash in Treasury may include cash and cash items; demand, time, savings and fiscal agent deposits; investments in the State Short-term Investment Pool (S.T.I.P.); direct obligations of the United States Government; and repurchase agreements. Investments are stated at cost. The composition of Cash in Treasury on June 30, 1991, was as follows: Cash on hand $ 250.00 Petty cash 500.00 Cash in Banks: demand deposits 81,815.29 time deposits 318,792.18 Savings deposits -deferred comp. 107,803.61 Repurchase agreements 2,453,000.00 Bonds 83,009.01 Performance Bonds 102,505.69 STIP 4,347,400.00 Total $ 7,495,075.78 Deposits - at year end, the carrying amount of the City's deposits was $413,988.72. These deposits include demand and time deposits. Of the bank balance, $300,000 was covered by Federal depository insurance and the balance was uninsured and uncollateralized. This uninsured and uncollateral ized was covered by collateral held by the financial institutions or by their trust departments or agents, but not in the City's name. Montana statutes require that the City obtain securities for the uninsured portion of the deposits as follows: 1. Securities equal to 50% of such deposits if the institution in which the deposits are made has a net worth to total assets ratio of 6% or more, or 2. Securities equal 100% of the uninsured deposits if the institution in which the deposits are made has a net worth to total assets ratio of less than 6%. The amount of collateral held for the City deposits at June 30, 1991, exceeded the amount required by State statutes. The State statutes do not specify in whose custody or name the collateral is to be held. Investments - as noted above, statutes authorize the City to invest in direct obligations of the United States Government and securities issued agencies of the united States, repurchase agreements, and the State Short -Term Investment Pool (S.T.I.P.). These investments are in addition to time deposits, which are included in deposits above. The City's investments are categorized below to give an indication of the level of risk assumed by the City at June 30, 1991. Category 1 - includes investments that are insured, registered or for which the securities are held by the City or its agent in the City's name. Category 2 - Included uninsured unregistered investments for which the securities are held by the financial institution's broker or dealer's trust department or agent in the City's name. Category 3 - Includes uninsured and unregistered investments for which the securities are held by the financial institution, broker or dealer, or by its trust department or agent but not in the City's name. The City's investments are all classified as Category 3. -21- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 5. Cash in Treasury - con't. In addition, funds placed in a deferred compensation plan by City employees were held and invested by the Variable Annuity Life Insurance Company (VALIC). Funds in the plan at June 30, 1991 amounted to $107,803.61. 6. Fixed assets A summary of changes in general fixed assets follows: Balance July 1, 1990 Land $ 1,527,392 Buildings 3,284,245 Improvements other than Buildings 1,033,466 Machinery & Equip. 1,827,236 Construction Work Progress 20,347 Additions Deletions 0 0 66,614 82,344 42,314 0 142,688 112,528 (20,347) 0 Balance June 30, 1991 1,527,392 3,268,515 1,075,780 1,857,396 0 TOTAL $ 7,692,686 231,269 194,872 7,729,083 The City council approved a capitalization policy for fixed assets. The policy establishes a minimum cost of $500.00 and an expected life of 5 years. Additions do not include capital outlay expenditures for public domain or infrastructure asset acquisitions. A summary of proprietary fund type property, plant, and equipment at June 30, 1991 follows: Enterprise Internal Service Land $ 245,369 Machinery & Equipment 902,902 $ 66,088 Construction in Progress 2,210,791 Source of Supply 347,709 Pumping Plant 533,856 Treatment Plant 3,840,226 Transmission & distribution 9,067,708 General Plant 532,566 Storm sewer system 2,959,624 Total $ 20,640,751 66,088 Less accumulated depreciation (6,179,396) (12,018) Net $ 14,461,355 $ 54,070 - Interest in the Sewer Fund's Revenue Bonds which relates to specific construction of the Wastewater Treatment Plant is capitalized when the improvements are under construction. Interest cost and capitalized interest for the Enterprise Funds for the year ended June 30, 1991 is as follows: Total interest incurred $ 221,466 Less: interest capitalized as a 33,656 component of construction $ 187,810 -22- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 7. Property leased to others The City leases certain of its property to others under operating leases expiring in future years. The following is a schedule of material leases and the minimum future rentals on non -cancelable operating leases as of June 30, 1991: Lessee Leased Property Duration rental Kalispell Golf Association Golf Course 2008 1% profit Lions Club Visitor Center 3 yr $ 1 Hockaday Art Association Art Center 1996 $ 1 Chamber of Commerce Depot Building 2001 $ 1 Airport fixed base operators Airport hanger space yearly .05 per foot Soccer Association Begg Park soccer 2010 $ 1 8. Long-term Debt a. Bonded Debt Bonds Payable: the following is a summary of bond transactions of the City for the fiscal year ended June 30, 1991. G.O. Bond Revenue Urban Renewal Assessment Total Bonds 6/30/90 $ 445,000 $2,260,000 $1,820,000 $396,092 $4,921,092 New Issues Meridian S&C 6,423 6,423 1990 S&C 14,500 14,500 1991 Sewer Rev. 2,815,000 2,815,000 Retired (30,000) (95,000) (90,000) ( 71,818) (286,818) Refunding (740,000) (740,000) Bonds 6/30/91$ 415,000 4,240,000 1,730,000 345,197 $6,730,197 ------------------------------------------------------------------ Bonds payable at June 30, 1991 are comprised of the following individual issues: Issue Interest Term of Final Bonds Outstanding Annual Date Rate Bonds Maturity Issued June 30,191 Pymt G.O. Bonds: Pool 4/85 8.3-9.25% 15 yrs 2000. $550,000 $415,000 varies Total General Obligation Bonds $550,000 $415,000 -------------- Issue Interest Term of Final Bonds Outstanding Annual Date Rate Bonds Maturity Issued June 30,191 Pymt Revenue Bonds:(excluding refunded debt) 1972 WWTP 1/72 5.5 % 20 yrs 1992 $ 200,000 $ 10,000 $ 10,000 1976 Storm 7/76 6.75% 20 yrs 1996 445,000 245,000 varies 1986 Sewer 6/86 7.0 % 20 yrs 2006 1,300,000 1,170,000 varies 1991 WWTP 4/91 7.18% 20 yrs 2011 2,815,000 2,815,000 varies Total Revenue Bonds $4,760,000 $4,240,000 --------- ---------- Tax Increment Urban Renewal Bonds: In December, 1985, the City issued $2,100,000 in Tax Increment Urban Renewal Bonds pursuant to Title 7, Chapter 15, Parts 42 and 43 MCA and pursuant to the Bond Resolution adopted by the Kalispell City Council. These Series 1985 Bonds are considered to be special obligations of the City payable solely from tax increment generated by the area. The City has irrevocably pledged and appropriated the tax increment to the payment of the Series 1985 Bonds which have a first lien on all tax increment revenue generated by the area. -23- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 8a. Long Term Debt -Bonded Debt - con't. Tax Increment Urban Renewal Bond - con't. Issue Interest Term of Maturity Bonds Outstanding Annual Date Rate Bond Date Issued 6/30/91 Payment 12/85 6.25-9.5% 16 yrs 7/l/02 $2,100,000 $1,730,000 varies Total Urban Renewal Bonds $2,100,000 $1,730,000 Interest Final Bonds Outstanding Annual Rate Maturitv Issued June 30,191 Payment Purpose Special Assessments: SID 313 7.0 % 1992 $ 100,000 $ 0 varies SID 328 8.7 % 1999 300,000 120,000 to SID 333 15.0 % 1992 65,000 0 it SID 334 14.5 % 1992 14,000 1,000 it SID 335 12.0 % 1992 15,000 3,000 it SID 336 12.0 % 1994 4,500 1,500 SID 337 7.7396 2002 110,000 90,000 " Meridian Walk&Curb 11.0 % 1990 6,423 6,423 1983 Walk & Curb 10.0 % 1991 6,500 11000 " 1984 Walk & Curb 12.0 % 1992 45,000 12,000 " 1985 Walk & Curb 10.0 % 1993 44,600 16,600 " 1986 Walk & Curb 9.0 % 1994 20,987 8,488 " 1987 Walk & Curb 12.0 % 1995 31,275 15,275 " 1988 Walk & Curb 13.0 % 1996 34,758 29,411 " 1989 Walk & Curb 10.5 % 1997 15,818 14,000 " 1990 Walk & Curb 10.0 % 1990 14,600 14,500 " Spec. Light #1 12.0 % 1993 75,000 9,000 " Spec. Light #2 12.0 % 1991 28,500 3,000 " Total Special Assessment Bonds $ 931,691 ------- $ 345,197 ------- 8b. Contracted Debt Variable Origination Term Due Principal Outstanding Interest Date Date Amount 6/30/91 Proprietary Funds: Intercap Loans Ambulance 7/29/88 3yr 8/15/91 $ 24,360 $ 4,402 Data Proc. 8/17/90 5yr 2/15/96 $ 71,014 $67,009 General Long Term Debt Group of Accounts: Intercap loan phone system 9/11/87 3yr 8/15/90 $ 39,077 $ 5,186 c. Requirements to amortize debt The annual requirements to amortize all long-term debt outstanding, except compensated absences payable, as of June 30, 1991, including interest payments are as follows: Urban Year ending G.O. SID Revenue Renewal Contract June 30 '91 Bond Bond Bond Bond Totals 1992 67,142 193,560 578,406 252,695 26,736 $1,118,539 1993 69,368 53,087 493,430 254,905 16,030 886,820 1994 66,463 40,173 405,515 256,085 16,384 784,620 1995 68,523 30,274 401,470 256,195 16,764 773,226 1996 70,082 30,429 406,997 260,195 9,221 776,924 1997-2001 285,320 88,846 2,038,493 1,295,555 3,708,214 2002-2006 0 10,750 2,022,992 262,800 2,296,542 2007-2011 0 0 1,342,650 1.342,650 Total $626,898 $447,119 $7,689,953 $2,838,430 $85,135 $11,687,535 -24- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 8d. Compensated Absences Payable Compensated absences payable, which represent vacation, sick leave and compensatory time earned by employees which is payable upon termination, were as follows: Enterprise Funds $51,234 General Long Term Debt Group of Accounts $517,590 8e. Advance Refunding Certain bonded debt of the Sewer Fund will be paid from the assets held in trust that has been provided for through an advanced refunding bond issue. Under an advanced refunding arrangement, refunding bonds are issued and the net proceeds, plus additional resources that may be required are used to purchase securities issued or guaranteed by the United States Government. These securities are then deposited in an irrevocable trust under an escrow agreement which provides that all proceeds from the trust will be used to fund the principal and interest payments of the previously issued bonded debt being refunded. The trust deposits have been computed so that the securities in the trust, along with future cash flow generated by the securities, will be sufficient to service the previously issued debt. Bonds which have been refunded (and thus not included in the debt of the City) and are still outstanding as of June 30, 1991 are as follows: 1983 Sewer Revenue Bond $740,000 The City issued the 1991 Sewer Revenue Bonds for the purposes of construction of the Wastewater Treatment Plant and advance refunding of the 1983 Sewer Revenue Bonds. The amount placed in escrow will be sufficient to pay the principal and interest on the refunding bonds, assuming those principal amounts scheduled to mature in the years 1994 through 2003 will be optionally redeemed at 102.5 percent of par on September 1, 1993. Although the advance refunding resulted in the recognition of an accounting loss of $63,036 for the year ended. June 30, 1991, the Sewer utility in effect reduced its aggregate debt service payments resulting in an economic gain. The debt savings to result from the refunding of the Series 1983 Bonds is estimated to approximate $91,297, calculated on the present value basis, and using a discount rate of 6.8% over the term of the bonds. 9. State -Wide Retirement Plans The City participates in the following retirement plans: Public Employees' Retirement System All full time employees except police and firemen are covered by the Montana Public Employees' Retirement System. This plan is administered by the State of Montana. All eligible employees contribute 6% of their salary to the plan, while the City contributes 6.417% of the employees' salary to the plan. The City's contribution to the plan for the year ended June 30, 1991 was $102,694.14. The payroll for employees covered by P.E.R.S. for the year ended June 30, 1991 was $1,600,345.15 and the City's total payroll was $3,322,798.00 for the same year. The unfunded past service costs and the actuarially computed value of vested benefits are determined periodically for the statewide plan and can be obtained from the Public Employees' Retirement Division. -25- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 9. State -Wide Retirement Plans - con't. Municipal Police Officers' Retirement System The police are covered under the Municipal Police Officers' Retirement System. The plan is a defined contribution/defined benefit plan. State law requires the contributions to be made and the benefits to be paid. The contributions of each policemens' salary are as follows: 6% from each member, or 7.5% if first employed after June 30, 1979, 13.02% from the City and 15.06 from the State (from monies received for insurance premium taxes). The City contribution for the fiscal year ended June 30, 1991, was $84,856.49. The Public Employees Retirement Division of the Montana Department of Administration is charges by Section 19-9-503, MCA to determine the excess and unfunded liability of each city which participates in the Municipal Police Officers' Retirement System. The unfunded liability for the City of Kalispell may be obtained from PERD. The City is to make arrangements with the State to amortize this liability over a period of not more than 40 years. No amounts have been recorded in the accompanying financial statements for this liability. Vested benefits in the plan were not available. Firefighters' Unified Retirement System The firefighters are covered under the Firefighters' Unified Retirement System. The*plan is a defined contribution/defined benefit plan. State law requires the contributions to be made and the benefits to be paid. Each member contributes 6% of his salary to the plan. The City's contribution to the plan was equal to 13.02% of the employees salaries. The State also contributes, out of monies received for insurance premium taxes, an amount equal to 22.98% of the firefighters salaries. The City's contribution to the plan for the fiscal year ended June 30, 1991, was $72,994.13. The unfunded past service costs and the actuarially computed value of vested benefits are determined periodically for the plan and can be obtained from the Public Employees' Retirement Division. 10. Local Retirement Plans- Deferred Compensation Plan The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salary until future years. Participation in the plan is option The deferred compensation is not available to employees until termination, retirement, death or unforeseeable emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property or rights are (until paid or made available to the employee or other beneficiary) solely the property and rights the City (without being restricted to the provisions of benefits under the plan), subject only to the claims of the City's general creditors Participants' rights under the plan are equal to those of a general creditor of the City in an amount equal to the fair market value of tte deferred account for each participant. It is the opinion of the City's legal counsel that the City has no liability for losses under the plan but does have the duty of due care that would be required of an ordinary prudent investor. The City believes that it is unlikely that it will use the assets to satisfy the claims of general creditors in the future. Investments are managed by the plan's trustee with no specific restrict on the investment options. The plan assets of $107,804 are recorded in an Agency fund at June 30, as required by generally accepted accounting principles. -26- CITY OF KALISPELL NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1991 ll.a. Amounts due to and from other Funds Amounts due to and from other funds consist of the following: Due From Due To Parking $ 8,417 General $ 8,417 SID Revolving 7,619 General 7,619 SID 328 $ 79,595 Tax Increment $ 79,595 1981 S&C Fund $ 5,160 Revolving'Fund $ 165,449 1982 S&C Fund 121 1983 S&C Fund 1,000 1984 S&C Fund 8,332 1985 S&C Fund 7,791 1986 S&C Fund 2,936 1987 S&C Fund 3,605 1988 S&C Fund 957 1989 S&C Fund 2,198 SID 313 3,175 SID 326 2,591 SID 328 67,811 SID 333 42,915 SID 334 4,238 SID 335 588 SID 336 455 SID 337 1,500 Light #1 7,838 Light #2 2,238 llb. Amounts due from other_ Governments/Entities Due from County: for May tax collections General Fund $102,016 Special Revenue Funds: Comprehensive Insurance $ 16,815 Retirement 18,298 Health Insurance 34,463 Tax Increment 184,725 Due from State: Special Revenue Funds: Tax Increment $ 49,888 Special Street Maintenance 7,973 Enterprise Funds: Sewer/WWTP construction -EPA $ 290,451 Due from Norwest Bank: 1984 S & C fund -refund due $ 720 -27- CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30,1991 12. Restricted Cash/Investments The following Restricted Cash/Investments were held by the City Treasurer as of June 30, 1991: Special Revenue Funds Community Development - Rehab Int. Subsidy $ 81,704 Tax Increment - Sinking & Interest 123,046 interest subsidy commercial loans 55,324 bond proceeds 228,000 interest subsidy residential program 3,605 UDAG loan repayment- rehab grant 41,960 CD loan/grant 24,987 interest subsidy SW Proj. 100,689 community emergency 10,524 $ 669,839 Enterprise Funds Water - Investment $ 2,500 Sewer - Replacement & Depreciation wwtp 28,642 - Reserve for Operations 51,000 - Construction 1,934,791 - Sinking & Interest 55,633 - Contingency 532,073 - Capital Improvement 675,968 - Storm sewer 101,194 Garbage - Replacement & Depreciation 17,597 $ 3,399,398 Trust & Agency Funds Valic 457 Deferred Comp. $ 107,804 Performance Bond - bond held 16,989 $ 124,793 Restricted Cash/ Investments $ 4,194,030 13. Fund Equity Reserves of the City at June 30, 1991 consisted of: Special Revenue Funds: Tax Increment - reserve for sinking & interest $ 123,046 reserve for interest subsidy 55,324 reserve bond proceeds 228,000 reserve for rehab/grants 3,605 Community Development - reserve for interest subsidy 81,704 UDAG Loan Repayment - reserve for interest subsidy 100,689 reserve for loans/grants 24,987 reserve for rehab grant 41,960 reserve community emergency 10,524 Special Revenue Total Enterprise Funds: Water - reserve for R & D reserve for inventory supplies Sewer - reserve for R & D-WWTP reserve for construction-WWTP reserve for operations reserve for Capital Improvements. reserve for storm sewer reserve for sinking & interest -current reserve for contingency -future debt Garbage - reserve for R & D Enterprise Funds Total .11 OOy,03y $ 0 174,029 $ 28,642 1,934,791 51,000 675,968 101,194 55,633 532,073 17,597 $ 3,570,927 CITY OF KALISPELL -28- NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1991 14. Changes in Contributed Capital A schedule of changes in contributed capital is presented below: Contributed Capital 7/1/90 Add: Capital Grants Deduct: Depreciation on assets acquired by grants rounding adj. Total Contrib.Capital 6/30/91 Water $ 622,159 81501 (16,379) Sewer Total $ 5,315,447 $ 5,937,606 1,250,566 (217,901) 1,259,067 (234,280) 2 1 3 $ 614,283 $ 6,348,113 $ 6,962,396 15. Prior Period Adjustments During the current fiscal year, adjustments relating to prior year transactions were made to the retained earnings account of the Ambulance fund to write off old receivables which were sent the credit bureau. Fund Amount Reason for Adjustment Ambulance $ 53,299 Write off old Receivables 16. Residual Equity Transfers The City made an equity transfer from the Capital project fund for for the Sykes Project to contribution from Tax Increment accounts in Water and Sewer Funds. Transfer from Amount Transfer to Amount Sykes Project $16,916 Water Fund $ 8,501 Sewer Fund $ 8,415 17. Segment Information for Enterprise Funds The City maintains four Enterprise Funds which provide water, sewer, garbage and ambulance services. Segment information for the year ended 6/30/91 was as follows: WATER SEWER AMBULANCE GARBAGE TOTAL Operating Revenues $ 774,356 1,298,969 241,380 252,577 $2,567,28 Depreciation expense 122,501 440,946 10,576 41,553 615,57 Operating Income 152,132 210,898 30,831 70,166 464,02 Net income 171,265 96,946 31,081 82,470 381,76 Current Capital: Contributions 8,501 1,250,566 0 0 1,259,06 Transfers Plant, Property & Equipment: Additions 125,174 1,698,496 0 113,240 1,830,64 Deletions 35,733 4,723 9,072 0 49,52 Net increase in Cash &Cash Equivalent 165,495 2,183,887 2,784 13,895 2,366,06 Total Assets $ 4,179,263 $14,582,393 $129,962 $536,834 $19,428,45 Bonds and other long-term Liabilities: payable fm operating 13,572 4,353,382 938 12,466 4,380,35 Revenues Total Equity $ 4,086,475 $ 9,681,276 $122,228 $523,369 $14,413,34 CITY OF KALISPELL -29- NOTES TO FINANCIAL STATEMENT JUNE 30,1991 18. Pending Litigation The following is a list of litigation pending against the City of Kalispell and the amount of damages claimed by the Plaintiff. The City Attorney has evaluated the potential of loss for each case. Marquart - South Kalispell Sewer District Suing the City over Sewer rates; City Counter suing for none payment of utility bill $50,000 City likely to obtain judgement ReMax Real Estate suing the City $60,000; City counter suing over the sinking planters and parking lot on Main and 2nd St. E. City suing for costs of $16,000. - reasonably possible 19. Loans Receivable UDAG Fund loan receivable is the 25 year loan due the City from Goodale and Barbieri, the developers of the Kalispell Center Mall. This money was an Urban Development Action Grant to the City by HUD in 1984 for the construction of the Mall. The payments from Goodale and Barbieri are a local source of revenue which the City is using to finance the on going Community Development Program. The term of the loan is 25 year. Interest, deferred for the first year, but accruing at 6% per annum for years 2 through 4 then 9% for the remaining 21 years. Original Loan Amount $3,336,928 6/30/91 Balance $3,081,295 Increment Fund loan to the 2nd Avenue West Professional Building, A Partnership, in the amount of $67,000 dated Dec. 30, 1985. Interest will accrue at the rate of 5% for the first 5 years. For years 6 through 15 the interest rate will accrue at the rate paid on U. S. Treasury bills as of the 15th day of January of the year in which said payments are due. The loan is authorized pursuant to Title 7, Chapter 15, parts 42 and 43, MCA and an ordinance #933 enacted by the City of Kalispell creating the Kalispell Downtown Redevelopment Plan. The City is authorized to eliminate and prevent the spread of blight by encouraging the redevelopment of land by private enterprise. The loan is for the acquisition of real property for development as a parking lot. The balance of the loan as of 6/30/91 $ 48,261 21. Deferred Revenue The above mentioned loans are offset with deferred revenue accounts. Uncollected taxes receivable in.governmental funds are offset with deferred revenue accounts as explained in the "basis of accounting". 22. County Provided Services The City of Kalispell is provided various financial services by Flathead County. The County serves as cashier and treasurer for the City for tax and assessment collections and other revenues received by the County which are subject to distribution to the various taxing jurisdictions located in the County. The collections made by the County on behalf of the City are accounted for in an agency fund in the City's name and are periodically remitted to the City by the County Treasurer. The County charges the City for fees associated with City Special Assessments. -30- 23. CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1991 Joint Ventures Joint ventures are independently constituted entities generally created by two or more governments for a specific purpose. City -County Health Department - is operated under an interlocal agreement between Flathead County and The City of Kalispell. The Department operates under the supervision and control of the City -County Health board. The Board consists of seven members, six of whom are appointed by the Board of County Commissioners. The County taxed the property owners directly for the City's contribution for the fiscal year ended June 30, 1991 at an equivalent rate of 3.75 mills. Insurance Coverage - Effective July 1, 1987 the City of Kalispell joined with other Montana cities and towns to form a self insurance pool offering worker's compensation and liability coverage. Liability limits of $1.5 million per occurrence were obtained through the insurance pool. In August of 1986 the pool (renamed the Montana Municipal Insurance Authority) had issued $6.25 million in tax exempt bonds to fund the liability reserves. The City, upon joining the Pool, signed a note with the authority for $241,773, its pro rata share of the debt, in order to help secure the bonds. The debt service on the bonds is expected to be paid through interest earnings on bond proceeds and other funds of the Authority. As of June 30, 1991 the MMIA report for liability insurance member's Statement of Changes in Fund Balances for the City of Kalispell reflected a member's fund balance end of year reserved as $164,048. The MMIA sold $7,610,000 Revenue Bonds for the Worker's Compensation program in Sept. of 1990. The City of Kalispell's pro rata share of the debt is $281,895. Audited financial statements for the Montana Municipal Insurance Auth. for the fiscal year ended June 30, 1991 is a follows: Liability Workers' Insurance Compensation Assets $ 13,144,313 $ 14,567,959 -------------------- -------------------- Current Liabilities $ 728,574 $ 601,969 Long Term Debt 6,362,893 7,385,000 Unpaid claims liability 3,830,000 6,581,000 Fund Balance 2,222,846 0 Total Lia. & Fund Balance $ 13,144,313 $ 14,567,959 Revenues $ 3,284,449 $ 4,278,833 Expenses 2,695,420 4,278,833 Excess Revenue (expense) $ 589,079 0 County -Wide Administrative Board - The City of Kalispell along with Flathead County, the City of Columbia Falls, and the City of Whitefish participate in a County -wide Administrative Board (CAB) that was established by an interlocal agreement in December 1979. The CAB was formed for the purpose of coordinating all land use planning, subdivision reviews and approval, and zoning application and enforcement in Flathead County, as well as to assist in annexation by the cities. The Board consists of four members, the Mayor of the three cities and the Chairman of the Flathead County Board of Commissioners. The CAB is financed by a tax levied by each of the parties to the interlocal agreement in proportion to the expected benefits that each party shall receive during the ensuing fiscal year. The financial activities of CAB are accounted for by the Flathead County within a Special Revenue Fund. BOC SUPPLEMENT SCHEDULE 31 102 Page of pages 1. Intergovemmentsl expendkures — Of the expenditures reported, detail below those expenditures made to other governments on a reimbursement or cost -sharing basis. Amount — Omit cents Purpose Paid to local governments Paid to state MO1 Airports $ $ M52 Libraries M32 Health M12 Local schools M 79 L79 Welfare M89 L89 All other county $ 26,810 $ 2. Salaries and wages — Report here the total salaries and wages paid to all employees Amount — Omit cents of your government before deductions for social security, retirement, etc. Include also salaries and.wages paid to employees of any utility owned and operated by your zoo government. $ 3,328,798 3. Debt outstanding A. Long-term debt outstanding, Issued and retired (Exclude school bonds) Amount — Omit cents Bonds outstanding Bonds during the fiscal year Outstanding as of June 30, 19 9 1 Purpose July 1, 1990 Issued Retired General obligations Revenue bonds 0) Q) (3) (4) (5) 19A 29A 39A 41A 44A Water utility 19X 29X 39X 41X 44X Sewer 2,260,000 2,815,000 835,000 4,240,000 198 298 398 418 448 Electric utility 19C 29C 39C 41C 44C Gas utility 19T 24T 34T 44T Industrial revenue All other 19x 2,661,092 29x 20,923 39x 41x 191,818 44x 2,490,197 B. Short-term debt Type Beginning of fiscal year End of fiscal year 61v e4v Registered warrants payable $ $ Contracts payable 141,694 Notes payable TOTALS $ $ 4. Cash balances of fund type groups Cash may consist of cash on hand, checking, savings, repurchase agreements, certificates of deposit, securities, or any other cash related item. Type of funds Amount — Omit cents We1 General fund $ 769,078 wet Special revenue funds 2,324,974 wo1 Debt service funds 63,569 W31 Capital projects funds 53,205 Wei Enterprise funds 4,109,010 Wei Internal service funds 8,791 Trust and agency funds 166,451 TOTAL CASH ALL FUNDS — Must balance to total cash4nvestments on combined balance sheet. No 7,495,078 $ rvnM ova.- 1 1+ 41 •oyi rage 1 / 111. Financial Statements — Continued C. Individual statements — By fund type I. General fund a. Balance sheet b. Statement of revenues, expenditures, and changes in fund balance c. Supplemental schedule 32 102 Page of pages FORM BOC-1 (3-15-91) •R1 A/77 1 GENERAL FUND BALANCE SHEET 33 102 Page of pages Account number Description General fund 101000 ASSETS CashAnvestments — unrestricted : 7 6 8 5 2 8 102000 Cash/investments — restricted 103000 Petty cash 550 TOTAL for combined statement 769,078 111000 *Taxes rec. — mobiles $ 113000 *Taxes rec. — real 188,264 t 14000 'Taxes rec. — net proceeds 115000 *Taxes rec. — personal 88,792 116000 • Protested taxes rec. 2 0 0 490 116900 Protested tax advance (credit) 80 118000 'Special assm. rec. TOTAL for combined statement $ 477,627 120000 Other receivables $ TOTAL for combined statement $ 130000 Due from and adv. to $ 118,052 TOTAL for combined statement $ 118,052 140000 Prepaid expenses $ TOTAL for combined statement $ 150000 inventories Is TOTAL for combined statement = •*TOTAL ASSETS $ 1,364,757 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. pay./reg. wts. pay. $ 202100 Accounts payable 62,682 203100 Judgements payable 204000 Contracts/lease — purchase loans payable 205000 Matured yable 206000 Accrued payable 207000 Vouchers payable TOTAL for combined statement b 62,682 211000 Due to funds $ 212000 Due to government TOTAL for combined statement $ 214000 Deposits payable $_ TOTAL for combined statement - $ ' 223100 Defer. rev. — real $ 388,755 223200 Defer. rev. — personal 88,792 223300 Defer. rev. -spec. assm. 223400 Defer. rev. — protested 223600 Defer. rev. — net proceeds 223700 Defer. rev. — mobile homes TOTAL for combined statement $ 477,547 •*TOTAL LIABILITIES $ 540,229 250000 FUND EQUITY Reserves $ TOTAL for combined statement $ 540,229 2 71000 Fund balance $ 824,528 TOTAL for combined statement $ 824,528 "TOTAL LIABILITIES AND FUND BALANCE --► 4 1 , 364, 757 •Rpnnrt rpnpivahtpc npt of unrntlprtihloe • •Tnt�t accole —t-_- ARIAra1f , GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 34 102 Page of pages Account number Revenues Item code Actual (a) Budget after transfers (b) 311010 Real property 1,010,203 959,972 311020 Personal property 82,921 80,043 311030 Motor vehicle 602 '_- 311040 Net proceeds 312000 Pen.lint. on del. taxes 23,247 25,000 313000 Tax title sales 314100 Light vehicle tax 81,305 79,000 314200 Flat tax - Oil, gas, coal 310000 TOTAL TAXES --►^ T01 $ 1,198,278 S 1,144,015 $ 42,808 321010 M.V. plate fees (city/town) T24 S 38.500 321020 5% new use tax T24 321030 Title reg. fee (city/town) T24 2,588 2,650 321040 Other T24 321070 Recreation vehicle fee T24 321005 FLAT FEES 6,699 5,500 322010 Alcohol beverage licenses and permits T99 18,525 181000 322020 General business/ professional/occupational licenses T99 3,932 3,200 322040 Gambling licenses and permits T99 323010 Building and related permits T99 169,067 116,075 323030 Animal licenses T99 1,379 1,400 323040 Other miscellaneous permits T99 _ 323800 BICYCLE LIC 22 50 320000 TOTAL LICENSES/ PERMITS -----►► S 245,020 S 185,375 331000 Federal grants (list) B89 S g 331170 URBAN FORESTRY 333020 Taylor Grazing Act 889 333040 Payments in lieu of taxes B30 334000 State grants C89 334055 CORP LICENSE TAX 75,115 65,000 334075 STATE U.POKER 614,959 362,000 335000 State shared revenues 335010 Liquor tax apportionment C89 65,534 60,000 335015 Wine tax apportionment C89 1,550 1,500 335020 Beer tax apportionment C89 24,585 24,000 335030 M.V. tax - Ad valorem C30 13,827 13,135 335036 Aircraft registration C89 335055 Corporation license tax C30 335060 Coal tax apportionment C30 335065 Local gov. severence tax C89 335075 Video machine apport. C89 29,650 31,800 335080 911 emergency number C89 335095 District Court reimbursement C30 335110 Live card game table permits C30 4,721 -- 335120 Gambling machine permits C30 335210 Reimbursement for lost pers.prop.taxes C30 338000 Local shared revenue D89 339000 Local payments in lieu of taxes D30 330000 TOTAL INTER- GOVERNMENTAL $ 855,841 g 591,595 AR14R/Z7 t GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - Continued 35 102 Page of pages Account number Revenues Item code Actual (a) Budget after transfers (b) 341010 Miscellaneous collections A89 $ 205 S 300 341020 County attorney fees A89 341041 Clerk & recorder fees A89 341042 Election fees A89 341050 District court clerk's fees A89 341060 County treasurer's fees A89 341070 Planning fees A89 341020 ADMIN CHARGES288,673 287,552 341025 CITY COLLECTIONS 210 341080 IBOARD OF ADJUST. 1,050 1,000 342010 Law enforcement A89 6,644 7,000 342011 Sheriff's fees A89 342012 Board of prisoners A89 342025 FIRE HYDRANT INS. 3,000 3,000 343000 Public works charges A89 343005 CENtRAL GARAGE 54,000 54,000 343380 R 690 -- 344000 Public health charges A89 345000 Social & economic services A89 346057 DAY CAMP 9,948 4,000 346056 rENNIS 3,538 6,000 346055 ICE SKATING 168 1,000 346000 Culture & recreation charges A61 346030 OOL 55,010 60,000 346050 ARKS USAGE 3,104 2,000 346051 RECREATION 2,781 1,685 346052 340000 3ASKETBALL TOTAL CHARGES FOR SERVICES �;� 4,310 $ 433,331 4,500 S 432,037 351011 Justice court fees - 50% share S S 351012 Civil fines 351020 District court .. 351030 City courts 253,585 200,000 351040 Other 350000 TOTAL FINES/ FOREITURES -.= U99 S 253, 585 $ 200,000 361000 Rents/leases A89 $ 3,625$ 3,800 362000 Other miscellaneous revenue U99 12,659 3,000 365000 Contributions and donations U99 960 -- 367000 Sale of junk or salvage A89 1,106-- 360000 TOTAL MISCELLANEOUS --►► S 18,350 a 6,800 371000 Investment earnings U20 S 105,641 S 55,000 372000 Royalty earnings U40 370000 TOTAL INVESTMENT/ - ROYALTY ,� S 105,641 S 55,000 F- TOTAL RFVFNIIFS --11110. $ 3,110..r.046_._. _.... $ 2,614,822 __ AR274 CN 1 2 I x Is Z. 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E a z o M y o O o a = z G. u v e a`pp V m Wm, fi a e« At 0 d= S> C a< td $ W�v V mE $4 Z �ns AE c 1 Asou O G�++ w.4 = msavi t � U O t dW ac j> 'E xuaS v t t°- a �°- e s F°. c°� W °E o o Z O0 0 pp 0 S o OS'� 0 O 0 O 0 O SOthv 0 0 0 o W t`f 0 O S 0 0 O O Qc W 0.- a M V 0 C4m*4a apt O ova d o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 x W W W t0 W W W W 40 t0 W wCIO 0 to to to w W V' a s a 10 V V It It -0 a v a IV V a a e at AR28 GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES,L I 1n2 AND CHANGES IN FUND BALANCE — Continued Page of pages Account Item Actual Budget after number Description code I transfers TOTALREVENUE8—► r;i 3,110,046 �� 2,614,822 .;<..,., TOTAL EXPENDITURES so = 2 839 742 t 2,847, 697 Excess revenues over (under) expenditure t 27Q,304 = (232,875) Other financing sauces:, <F>; )uses) 381050 Proceeds from install. Cont..::, 381060 Proceeds from capital leases 382010 Sale of assets 383000 Transfers in 521000 Transfer (out) >( 35,398 )( 36,664 Excess revenues and s�r�a other sources over (under) expenditures and ' other uses 234,906 (269,539) •� �:':.: FUND BALANCE as previously reported 4 589,622 i 40,279 Restatements/Prior period ti S a adjustments ;r< N FUND BALANCE :r .t �r as restated Residual equity f.. transfer in (out) `:` FUND BALANCE ;. JUKE 30,19 91 o•ur.:� +• 1• Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report lbefore restatements/prior period adiustmen ts). Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. Ill. Financial Statements — Continued C. Individual statements — By fund types 2. Special revenue funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fund balance c. Supplemental schedule 41 102 Page of pages FORM 9oC 1 (3-15-911 ARARra,w • SPECIAL REVENUE FUNDS ALL FUNDS COMBINING BALANCE SHEET 42 102 Page of pages Account number Description Fund N/Name Fund #/Name Fund i/Name Fund lr/Name 2170 AIRPORT (a) 2180 TAX INCR. (b) 2320 PARKING (c) 2360 COMP. INS. (d) 101000 ASSETS Cash/investments (unrestricted) S 1,378 $ 1 3 01 5 8 2 $ 2,560 $ 64,645 102000 Cash/investments (restricted) 4 0 9 9 75 103000 Petty cash TOTAL for combined statement $ 1,378 $ 1, 71 1, 5 5 7 $ 2,560 $ 64,645 111000 *Taxes rec. - mobiles $ $ $ $ 113000 'Taxes rec. - real 585,546 30,300 114000 *Taxes rec. - net proceeds 115000 • Taxes rec. - personal 5,377 13,873 116000 • Protested taxes rec. 199 9,398 116800 Protested tax advance (credit) 118000 *Special assm. rec. TOTAL for combined statement $ S 591,122 $ 8 53,571 120000 Other receivables $ $ 48,261 $ $ TOTAL for combined statement $ $ $ S 130000 Due from and adv. to Co. IS $ $ 314,208 $ S 16,815 TOTAL for combined statement $ $ 314,208 $ 8 16,815 140000 Prepaid expenses $ $ $ $ 38 041 TOTAL for combined statement $ $ $ $ 38,041 150000 Inventories $ $ $ $ 16500 INT.REC. 14,548 TOTAL for combined statement $ S 14,548 $ $ **TOTAL ASSETS --p- $ 1,378 $2 6.79, 69 6 $ 2,560 $ 173,072 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. paydreg. wts. pay. $ $ $ $ 202000 Accounts payable 1,671 17,523 2,560 11743 203000 Judgements payable 204000 Contracts/lease-purchase/ loans payable 205200 Matured int. payable 206000 Accrued payable 1,683 207000 Vouchers payable TOTAL for combined statement $ 3,354 $ 17,523 $ 2,560 $ 1,743. 211000 Due to General funds $ $ $ 8,417 $ 212000 Due to CONTR . RET t: 6,531 TOTAL for combined statement $ $ 6,531 $ 10,977 $ -- $ $ 48,261 $ $ 223100 Defer. rev. - real 585,745 39,698 223200 Defer. rev. - personal 5,377 13,1873 223300 Defer. rev. - spec. assm. 223400 Defer. rev. - protested 223600 Defer. rev. - net proceeds 223700 Defer. rev. - mobile homes TOTAL for combined statement $ $ 639, 383 $ 53 571 *TOTAL • LIABILITIES ---�► $ 3,354 $ 663,437 $ 10,977 8 55,314 250000 FUND EQUITY RESERVES- TOTAL for combined statement $ $ 409,975 $ $ 271000 Fund balance $ (1976) $ 1,606,284 $ (8417) $ 117,758 777 TOTAL combined s a em6nt ty $ (19 7 6) $ 2.016.259 $ (8 417) $ 117,758 •*TOTAL LIABILITIESANO $ 1378 82 683,593 $ 2560 $ 173,072 • Report receivables net of uncollectibles. "Total assets must equal total liabilities and fund balance. FORM BOC-1 t3-15-911 a0AQf71 • SPECIAL REVENUE FUNDS ALL FUNDS COMBINING BALANCE SHEET 45 102 Page of pages Account number Description Fund N/Name Fund M/Name Fund #/Name Fund //Name 2 915 DARE (a) 2 916 DRUG ENFORCE. GRAW (c) TOTAL OF ALL FTWPS 101000 ASSETS Cash/investments (unrestricted) S 4,003 S 266 S $1, 6 5 5, 13 5 102000 Cash/investments (restricted) 6 6 9 8 3 9 103000 Petty cash TOTAL for combined statement S 4,003 S 266 S $2 324,97 4 111000 'Taxes rec. — mobiles S S 3 S 113000 *Taxes rec. — real 7 0 5 10 5 114000 *Taxes rec. — net proceeds 115000 • Taxes rec. — personal 62, 0 65 116000 'Protested taxes rec. 49,799 116900 Protested tax advance (credit) 118000 • Special assm. rec. 30,604 TOTAL for combined statement S S S S 847,573 120000 Other receivables S $ $ $3 12I 556 TOTAL for combined statement S S i 43 129 56 130000 Due from and adv. to $ S a $ TOTAL for combined statement $ 8 $ S 391,757 140000 Prepaid expenses $ $ $ $ 3 8 0 41 TOTAL for combined statement S $ $ $ 38.0 41 150000 Inventories S $ $ $ 16500 INT REC 14,548 TOTAL for combined statement S S S $ 14,548 • •TOTAL ASSETS —►' S 4,003 $ 266 S a6 , 7 4 6, 449 201000 LIABILITIES AND FUND EQUITY Liabilities wts. pay./rag. wts. pay. S $ S $ 202000 Accounts payable 386 278 62,812 203000 Judgements payable 204000 Contracts/lease-purchase/ loans payable 205200 Matured int. payable 206000 Accrued payable 1 , 683 207000 Vouchers payable TOTAL for combined statement $ 386 S 278 S $ 64,495 211000 Due to GENERAL funds $ $ i $ 8 r 41 7 212000 Due to govt. 6,531 TOTAL for combined statement $ $ $ $ 14,948 Defer rev —loan Rec $ $ $ $3 129 6 223100 Defer. rev. — real - t,, .— 1754,904 223200 Defer. rev. — personal 62,065 223300 Defer. rev. — spec. assm. 30,604 223400 Defer. rev. — protested 223600 Defer. rev. — net proceeds 223700 Defer. rev. — mobile homes w " TOTAL for combined statement S $ S $ 3, 97 7, 12 9 •.*TOTAL ... .. .. .r LIABILITIES —i►" _....,......» •..•..,,... i 38 1 '' ..». .. $•. 2 8 $ $ F.57 2 250000 FUND EQUITY RESERVES— TOTAL for combined statement S S 8 $ 669,839 271000 Fund balance a $ (12) S $2 02 0 0 3 8 TOTAL for combined statement $ 3,617 $ (1 2) $ $2 6 8 9 8 7 7 •*TOTAL LIABILITIES AND FUND BALANCE — b. $ 4 003 S 266 $ S 6 746,449 'Report receivables net of uncollectibles. 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W iz 7— F r OD Ln N z o • N M + O O cr N er O <T m W co r t(1 • rn m + r o g c • C• s ' � at W C7 N F F WMO G ccN O O M O M M O M O 10 N �D aT O 00 CD O O O O N O O co � ,� 00 ry CO COkp I"N 01 h M ii • M O O U1 O o d0 � M QO �p h - M O0 M U1 N mO U1 O O U) N w U1 %0 Qn %0 M M M sf p c0 N h(n O co O !� N sT .- N Cliry tT 00 M N er Lo �- • N • + M • OD ul V' Gh .- 10 N Q h �o h a% 1O v O% O C M ry fV ; h ON O O\ Ol CO, M .- 01 Q\ ^ ry OD sp t+ N ['- CO M O co N N C' O N m 00 V' O �o N w &0 N .- ho U'� ,_ coR0 p N N a r N M G? N + • • • N • • — .� I N N w • rr • i L N M • • • iJ — < in G GZ Z Z • • N • W IL U. x m W IUD .. ciZ Z =U < W ZZ Wul .. • • + • K WW J ZO =W C :� o o C< ' h h V F- _ o h h o 0 W = V i N `" M M IL a ,,ww (W! F ui h h O �vW• h h N M M a 0 o 0 0 0 CD 0 co OD • O M M N N M • I O O M CD Mco coin 00 LO in O U1 (�Yj • M _ I N O-C • M V' N + M M • • c a o o e • o ;V s S V o— X M -— N — M ,� M < Q 0 CC b G GG o GG CC Ous O 8 S S 8 QQQ QQQ QOQ QQV ' , QQQ QQQ QQQ QQQ QQQ QQQ QQQ QQQ 8Q Y < O r N'1 M 10 N9 O N M O M Pf O M O NI O Pf O l'9 f f f f f f♦ f 10 < N O ~ O P M M N O O %O O N OD �o P V f- f- r- a N O CO OD 00 00 co co �D O H N r � M W n M H t GZ� ►dv . W.Z W m W z ~ » LuW Ic Z Ki F W I It ON n ZcoCN ao N ,.,...... M N V r O Y r— W N kn N Ln N 'C N • N ~ M O w w � w C� C tl �. 0 yyppi g �a M OM �� • • O 7. O all%� � .9� O O q M O m 1+1 HO m M m M fv m Ill. Financial Statements — Continued Y 52 tot C. individual statements — By fund types P of 3. Debt service funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fun alance` M r- '. a "r. y� 'K'Mw��;'�+'.� . .�.. ' � .. � 'Yw g a - , c ^ 4�y7 • s V, V,tt fir' jI lk r � K e _ t - " "A x+ ''' a `• •_.. .. ,0. .,taS hY.�x 't n-�'t '�5�'��' .,,+�•' . �'d ,� 'X .4y �-y��P,,y� $ , r � , ` "S�'.� �' F , S r* -xi .�.ti x ' ."`"- ` � ► :'t- .� „A'� an tax � .0 i''gl�,SR-s"� mF-3*` "` sK� � �°'�r+.� �£4�' , �4��-'a.; _ `k^I�.. �I__ 7 av+bli.c•.m._x+n. .. _ _ ,�,*kr S'_Y, mcE3 P4... _ '. w, ,..'s �t'. , -� ,ih s+i"L7 1 4' -+�''^ Z.w ♦..lE �j : ."`�"-, rdr�ay �3A" d N - yFKss AR07/37.1 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 53 1 Page of gages Account number Description Fund I/Name Fund I/Name Fund I/Name 3580 1980 S&C (d) 3010 G.O. BOND (a) 3500 SID REVOLV. (b) 3570 MERIDAN S&C (c) 101000 ASSETS Cash/investments ! 28,960 ! 92 1,468 !688 104000 Cash with fiscal agent TOTAL for combined statement ! 28,9 6 0 ! 92 !1.468 111000 *Taxes rec. - mobiles ! ! ! ! 113000 *Taxes rec.= real 16 64 3 . 114000 *Taxes nee. -'not oceeds -' 115000 'Taxes rec. - personal 4,686 2,773 116000 *Protested taxes rec. 2 81 2 2,206 116900 Protested tax advance (credit) 118000 'Special assm. rec. 361 119000 Special assm. rec. - defer. TOTAL for combined statement $ 24,147 $1 ! 6,224 131000 Due from S ID funds ! ! 1 3 3 3 4 7 ! ! S&C 32,100 TOTAL for combined statement ! ! $ ! 16500 INTEREST ikECEIVABLE ! ! '7 $ ! •*TOTAL ASSETS — o ! 53 107 $227,258 7 692 ! 203100 LIABILITIES AND FUND EQUITY Uabilkies Judgements payable ! f ! ! 206100 Matured bonds payable 900 206200 Matured int. payable 211000 TOTAL for combined statement Due to General fund ! $ ! -- ! 7,619 $ 900 $ ! TOTAL for combined statement ! ! $-- ! ! ! ! 223 000 Defer. rev. - real 16,649 8,603 223200 Defer. rev. - Personal 4,686 7 223300 Defer. rev. - Spec. assm. 60224 223400 Defer. rev. - Protested 2,812 2,206 223500 Defer. rev. - Perm./cal. bonds 223600 Defer. rev. - Net pioceeds 223700 Defer. rev. - Mobiles TOTAL for combined statement ! 24 147 ! 13,583 ! 6,224 11 1 ! I "TOTAL LIABILITIES ----i► ! 24 147 ! Qz ! 7 124 = -- 271000 Fund equity Unreserved fund balance ! 0 ! 206 056 ! 568 ! 688 TOTAL for combined statement ! 28,960 $206,056 ! 568 ! 688 4 %' '.` • • TOTAL LIABILITIES AND FUND BALANCE --;�- ! 53� 107 - $227,258 s 7� 692 s 688 • N t 01 Total assets must eaua! Iota! Iiabi' ties and fund be!an<e �� ^�— AR07/37.1 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 54 102 Page of pages Account number Description Fund //Name Fund #/Name Fund 8/Name 35p4 1984 S&C (d) 3581 1981 S&C (a) 3582 1982 S&C (b) 3583 1983 S&C (c) 101000 ASSETS Cash/investments f -- f -' f 205 f 6 104000 Cash with fiscal agent TOTAL for combined statement f f f 205 6 111000 'Taxes rec. - mobiles f f 1 f 113000 *Taxes rec.= real 114000 •Taxes rec. -net proceeds 115000 •Taxes rec. - personal 116000 *Protested taxes rec. 116900 Protested tax advance (credit) 118000 *Special assm. rec. 2,328 119000 Special assm. rec. - defer. 456 6 , 813 TOTAL for combined statement 8 -- 8 -- 8 456 = 9,141 131000 Due from funds f f f f 13215 DUE FROI-LNORWEST 720 TOTAL for combined statement f f S __ f f s s s •*TOTAL ASSETS — o f -0- f -0- f 661 f 9,867 203100 LIABILITIES AND FUND EQUITY Liabilmes Judgements payable f f f f 205100 Matured bonds payable 206200 Matured int. payable 20610 ACCRUED INT PAY. TOTAL for combined statement 499 499 60 763 $ —� 211000 Due to SID fund S 160 6 121 8 1 000 f 8,332 TOTAL for combined statement 8 5,160 f 121 s 1 000 f 8,332 s f f s 223100 Defer. rev. - real _ 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 145 456 9,142 Defer. rev. -ProtestedDefer. rev. - Perm./cal. bonds F Defer. rev. - Net pioceeds Defer. rev. - MoIxIes _ 1 TOTAL for combined statement f -- f 145 f -_ 4 5 6 f 9 142 I "TOTAL LIABILITIES --� f f f 1,516 f 1 237 271000 Fund equity Unreserved fund balance It 5 6 5 9) f (2 6 6) S (8 5 5) f (8,370) TOTAL for combined statement t (5,659) f (266)$ 855 f 70 s • •TOTAL LIABILITIES AND FUND BALANCE —� •N" 04 f _0_ f _0_ t •T;•a' ass -is r•+ust equal total 6abl' ties snJ fu'"6 661 s 9s867 — AR07/37.1 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 55 102 Page of pages Account number Description Fund #/Name Fund r/Name Fund O/Name 3588 1988 S&C (d) 3585 1985 S&C (a) 3586 1986 S&C (b) 3587 1987 S&C (c) 101000 ASSETS Cash/investments i 3,917 a 2,504 a 1, 132 a 1 956 104000 Cash with fiscal agent TOTAL for combined statement a 3,917 a 2,504 a 1,132 It 1,956 111000 *Taxes rec. - mobiles . a a a a 113000 *Taxes rec.- real 114000 'Taxes rec. - net proceeds 115000 'Taxes rec. -personal ' 116000 *Protested taxes rec. 116900 Protested tax advance (credit) 118000 • Special assm. rec. 1 , 936 119000 Special assm. rec. - defer. 17,818 10,350 15,880 41,798 TOTAL for combined statement a 19,754 s 10,350 a 15,880 a 41,798 131000 Due from funds $ a a a TOTAL for combined statement E -- a -- $-- a s s a ••TOTAL ASSETS No a 23,671 a 12,854 a 17,012 a 43,754 203100 LIABILITIES AND FUND EQUITY Liabilities Judgements payable a a 4 a 205100 Matured bonds payable 206200 Matured int. payable 830 489 20610 ACCURED INT PA a 791 891 115 _ 211000 TOTAL for combined statement Due to SID fund a 3,854 a 7,791 a 1,282 ' 2 936 a 891119 a 3,605 a957 TOTAL for combined statement S 7,791 a 2,936 S 3,605 a 957 $ a a a 223100 Defer, rev. - real 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 19,754 10,350 15,880 41,798 223400 Defer, rev. - Protested 223500 Defer. rev. - Perm./cal. bonds 223600 Defer. rev. - Net pioceeds 223700 Defer. rev. - Mobiles _ I TOTAL for combined statement s 19,754 a 10,350 a 15,880 a 41,798 i "TOTAL LIABILITIES -i► a 31,399 $14,568 a20 376 a 42.870 271000 Fund equity Unreserved fund balance a <7, 728> a < 1 , 714> a <3 364> a 884 TOTAL for combined atstement a <7 28> s <1 ,714> a <3,364> a 884 .' ••TOTAL LIABIUTIES AND FUND BALANCE -� a 23,671 a 12 854 t 17 012 �� a 43 754 • N� *T :^a' acspts must eoual tote! llabil t?es end fund be!anc a AR07/37.1 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 56 102 Pee of pages Account number Description Fund #[Name Fund #[Name Fund #/Name 362, SID 326- (d) 3589 1989 S&C (a) 3590 1990 S&C (b) 3613 SID 313 (c) 101000 ASSETS Cash/investments $ 2 932 1 1.169 1 214 $ 104000 Cash with fiscal agent TOTAL for combined statement 1 2,932 1 1.169 1 214/ -- 111000 *Taxes rec. - mobiles 1 1 $ 1 113000 *Taxes rec.= real- 114000 *Taxes rec. - net proceeds 115000 *Taxes rec. - personal 116000 *Protested taxes rec. 116900 Protested tax advance (credit) 118000 'Special assm. rec. 119000 Special assm. rec. - defer. 13.703 13,331 1 000 TOTAL for combined statement t 13,703 S 13.331 S 1 0 0 t 131000 Due from funds $ $ 1 1 TOTAL for combined statement $ $ __ $ $ S S S S "TOTAL ASSETS $ 16,635 $ 14,500 $ 1,214 1 -0- 203100 LIABILITIES AND FUND EQUITY Usbilitles Judgements payable 1 1 1 $ 205100 Matured bonds payable 206200 Matured int. payable 20610 ACCRUED INT PAY 468 211000 TOTAL for combined statement Due to SID fund S $ 2,198 __ $ $ $ 468 S 3,175 $ 2,591 ` TOTAL for combined statement $ 2 198 $ S 3.175 t 2,591 t t $ 223100 Defer. rev. - real 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 13,703 13,331 1 ,000 223400 Defer. rev. - Protested 223500 Defer. rev. - Perm./cal. bonds i 223 000 Defer. rev. - Net pioceeds 223700 Defer. rev. - Mobiles I TOTAL for combined statement 1 13,703 1 13,331 1 1 000 1 ••TOTAL LIABILITIES ---i- 1 15 901 $ 13 331 / 4 64 1 1 271000 Fund equity Unreserved funnd balance 1 734 = 1,169 i <3, 429> S <2, 591 > TOTAL for combined statement 1 734 $ 1 , 169 S <3 , 429> 1 <2 591 > ••TOTAL LIABILITIES BALFUN ANCE t 16,635 t 14,500 lt 1,214 - S -0- ._..• �--��• ' N" r 01 - ,Pa ;lee "T : a' as>Ats rn,sl eaua! total liabi' nee end fund bz'ancp Lnn711'f 1 DEBT SERVICE FUNDS ALL FUNDS CgMBINING BALANCE SHEET 57 102 Page of pages Account number Description Fund ItName Fund x/Name Fund #/Name '1635 SID�335 (d) 3628 SID 328 (a) 3633 SID 333 (bl 3634 SID 334 (c) 101000 ASSETS Cash/investments $ 113 $ 6,988-- 104000 Cash with fiscal agent TOTAL for combined statement $ 1 1 3 $ 6,988 $ _ -- 111000 -*Taxes rec. - mobiles 113000 *Taxes rec. = Feel %f� 114000 *Taxes roc. - net proceeds 115000 'Taxes rec. -personal 116000 *Protested taxes rec. 116900 Protested tax advance (credit) 118000 *Special assm. rec. 46,820 13,211 611 119000 Special assm. rec. - defer. 94,172 13,000 2,380 2,005 TOTAL for combined statement $140.992 $ 1 1 $ 2.380 $ 2,616 131000 Due from funds $ $ $ $ TOTAL for combined statement $ $ $ 3 12350 $ $ $ $ •*TOTAL ASSETS -►- $273,497 $331199 $ 2,380 $ 2,616 203100 LIABILITIES AND FUND EQUITY Liablifties Judgements payable $ $ $ $ 205100 Matured bonds payable 6,500 205200 Matured int. payable 488 20610 ACCRUED INT PAY 13,861 33,453 1,394 211000 TOTAL for combined statement Due to' SID fund $ 13,861 $ 67,811 $ 40, 441 $42 915 $ 1,394 $ 4 238 $ 588 1� 21120 DUE TO TAX INCR. 79,595 TOTAL for combined statement $147,406 $42,915 S 4,238 $ 588 223100 Defer. rev. - real 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 140,992 26,211 2,380 2,616 223400 Defer. rev. - Protested 223500 Defer. rev. -,Perm./cal. bonds 223600 Defer. rev. - Net pioceeds 223700 Defer. rev. - Mobiles TOTAL for combined statement $140 2 $ 26 21 1 $ 2.380 1 $ 2.616 1 • •TOTAL LIABILITIES ---N► $302,259 $109,567 $ 8,012 $ 3,204 271000 Fund equity Unreserved fund balance $<28,762> $<76,368> $ <5,632> $ <588> TOTAL for combined statement $<28 762> 0`06 368> $ <5, 632> $ < g > • ;' •*TOTAL LIABILITIES AND FUND BALANCE ---r $273, 497 $ 33, 199 t 2,380 $ 2,616 ---- 'N't of T..a a,',-! m. zt eoua! tern! hr.b' e ec and fu-,d b?!ar7 �~ A1107137.1 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 58 102 Page of pages Account number Description Fund #[Name Fund #/Name Fund #/Name 3702 Spec Lt #2 (d► 3636 SID 336 (a) 3637 SID 337 (b) 3701 Spec Lt #1 (c) 101000 ASSETS Cash/investments s 116 $ 9,107 $ 1,452 1550 104000 Cash with fiscal agent TOTAL for combined statement $ 116 s 9,167 / 1,452 550 111000 'Taxes rec. - mobiles _ 1 $ $ 113000 *Taxes rec.=deal 114000 "Taxes rec. - net proceeds 115000 *Taxes rec. - personal 116000 • Protested taxes rec. 116900 Protested tax advance (credit) _ 118000 *Special assm. rec. 1 119000 Special asset. rec. - defer. 788 74,221 27,783 6,214 TOTAL for combined statement $ 976 s 77,226 $ 30,092 $ 6,214 131000 Due from funds s $ $ $ TOTAL for combined statement $ $ $ ! s s s a •*TOTAL ASSETS -ir- $ 1,092 s 86,333 $ 31,544 1 6,764 203100 LIABILITIES AND FUND EQUITY Llabilhies Judgements payable $ $ $ $ 205100 Matured bonds payable 5,000 205200 Matured int. payable 4,081 1 461 540 20610 ACCRUED INT PAY 46 392 112 211000 TOTAL for combined statement Due to SID fund ! $ 46 455 $ 9,081 $ 1,500 $ $ 7,838 $ $ 2 ,238 TOTAL for combined statement $ 455 $ 1,500 $ 7,88338 $ 2,238 s 1 a s 223100 Defer, rev. - real _ 223200 Defer. rev. - Personal 223300 Defer. rev. - Spec. assm. 976 77,226 30,092 6,214 223400 Defer, rev. - Protested 223500 Defer. rev. - Perm./cal. bonds ' 223600 Defer. rev. - Net pioceeds 223700 Defer. rev. - Mobiles TOTAL for combinedstetement 1 976 $ 77,226 $ 30,092 $ 6,214 I TOTAL • •LIABILITIES-----i► 1 1,477 $ 7 $ $ -9,104 271000 Fund equity Unreserved fund balance i <385> $ <1 474> $ <8 , 239> $ <2 340> TOTAL for combined statement , 4 <385> 1 <1 , 474> s <8, 239> 4 < 2 , 3 4 0 > c •*TOTAL LIABILITIES AND FUND BALANCE -.�► BALANCE $ 1,092 1 86,333 t 31,544 t 6 764 • N, t of jr ' ,PPS Dies • • T :•a' assPtc must eaus! iota! Gabitlue, and fund b-:a, P LRA7117 1 DEBT SERVICE FUNDS ALL FUNDS COMBINING BALANCE SHEET 59 102 Page of pages Account number Description Fund X/Name Fund N/Name Fund //Name TOTAL OF ALL FUNDS (d) Is) (b) (c) 101000 ASSETS Cash/investments t t t i 6 3 5 6 9 104000 Cash with fiscal agent TOTAL for combinsd statement t t i t 6 3, 569 111000 •Taxes rec. - mobiles 113000 'Taxes rec.= real' = 25,252 114000 *Taxes rec. - not proceeds 115000 'Taxes rec. - personal 7,459 116000 *Protested taxes rec. 5 018 116900 Protested tax advance (credit) 118000 *Special assm. roc. 70,769 119000 Special assm. rec. - defer. 347,575 TOTAL for combined statement $ S t t 456,073 131000 Due from SID funds t i t i 133,347 Due fr m SfiC 32,100 13215 Due from Norwest TOTAL for combined statement $ $ $ 720 i 166,167 0 Proy)erty for resale t $ $ i 132,392 16500 Interest RGC 48,137 • *TOTAL ASSETS ---01 t i t i 866,338 203100 LIABILITIES AND FUND EQUITY Liabilities Judgements payable 206100 Matured bonds payable 12.400 205200 Matured int. payable 7 889 ACCRUED INT. PAY 55.871 211000 TOTAL for combined statement Due to General fund t $ $ i $ t t 76,160 i 7,619 21100 Due to SID fund 165 449 21120 Due to Tax Incr. 79,595 TOTAL for combined statementntt t t S i 252, 663 $ i a t 223100 Defer. rev. - real 25 252_ 223200 Defer. rev. - Personal 7,460 223300 Defer. rev. - Spec. assm. 418,490 223400 Defer. rev. - Protested 5,018 223500 Defer. rev. - Perm./cat. bonds 223600 Defer. rev. - Net proceeds 223 000 Defer. rev. - Mobiles _ f TOTAL for combined statement t 11 t t456.220 "TOTAL LIABILITIES ----No i i t $785,043 271000 Fund equity Unreserved fund balance i i t $ 81,295 TOTAL for combined alltement t i t i $1 295- -TOTAL LIABILITIES AND FUND BALANCE------�•- i :866, 338 •N,, of +�r��,��o-. �!<e • •T- a' at�ty m,a eo�e'tota' 6abi'tcs and 1u�d b^!ante �� DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 60 102 Page of pages Account number Description Item Code G.001Bond Actual- c (a) Budget after transfers lb) Item Code 500 SID3revoly. Actual (c) Budget after transfers (d) 310000 Revenue Total taxes T01 s 6 8 0 6 0 s 63.189 T01 s 24.M 37,902 363000 Taxes/Assessments U01 U01 809 320000 Total licensas/Permits T24 401 282 T24 92 200 330000 Total intergovernmental C89 4,501 5,304 C89 1,481 3.140 370000 Total investment U20 1,926 600 U20 17,249 900 s Royalty U40 U40 TOTAL revenue --�— S d $ t = 490100 Expenditures G.O. bond principal NE $ 30,000 is 30,000 NE s G.O. bond interest 189 39 917 39,920 189 G.O. bond agent fees E23 655 700 E23 490300 S.I.D. bond principal NE NE S.I.D. bond interest 189 189 S.I.D. bond agent fees E23 E23 490400 INT on loaned money 500 295 42,186 TRF to other Funds 490000 TOTAL debt service --0. S 70,572 $ 71 , 120 s 295 $ 42,186 Excess revenues over (under) expenditures S 4,316 S 43,461 Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) { ) ( ) Excess revenue and other sources over (under) expenditures and other sources 4,316 43,461 _.,. FUND BALANCE DULY 1, 19 as previously reported = 24,644 8 154,695 ' Restatements/Prior period adjustments A FUND BALANCE JULY 1, 19 as restated 4 Y� Residual equity transfers in (out) 7 900 DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES E61102 Page of pages Account number Description Item Code 3570 Mer�gpujl S&C (a) Budget after transfers (b) Item Code 3580 19 8ACcta &jC (c) Budget after transfers (d) 310000 Revenue Total taxes T01 1 i T01 $ i 363000 Taxes/Assessments U01 2 124 5,750 U011 284 -- 320000 Total iicensas/Permits T24 T24 330000 Total intergovernmantal C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenue $ 2.124 $ 1 1 -- 490100 Expenditures G.O. bond principal NE $ $ NE 1 1 G.O. bond inierost 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE 900 3,000 NE S.I.D. bond interest 189 656 2,750 189 S.I.D. bond agent fees E23 E23 490000 TOTAL debt service 1,556 $ 5,750 $ -- i -- Excess revenues over (under) expenditures $ 568 S 284 Other financinq sources (uses) 383000 Transfers in 521000 Transfers (out) ( ) ( ) Excess revenue and other sources over (under) expenditures and other sources 568 284 FUND BALANCE JULY 1, 19 as previously reported 1 0 4 404 r Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated Residual equity transfers in (out) 191 56A tiRR DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES L62102 Page of pages Account number Description Item Code 3581 Actual (a) Budget after transfers (b) Item Code Actual 352 W Budget after transfers (d) 310000 Revenue Total taxes T01 $ 1 T01 : >l 363000 Taxes/Assessments U01 90 U01 266 320000 Totallicensas/Permits T24 T24 330000 Total intergovernmantal C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenueop$ 90 S -- S -- = 266 490100 Expenditures G.O. bond principal NE $ S NE S i G.O. bond interest 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE NE 1,000 1 000 S.I.D. bond interest 189 189 120 120 S.I.D. bond agent fees E23 E23 490500 MISC INT EXP 500 c;on 490000 TOTAL debt service --0 S 500 S 500 S 1,120 S 1,120 Excess revenues over (under) expenditures $ (410) S (1 , 120) - Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) ( ) l ) Excess revenue and other sources over (under) expenditures and other sources (410) (1 120 #-r FUND BALANCE JULY 1, 19 as previously reported i (5,249) 854 . - Y Restatements/Prior period adjustments FUND BALANCE DULY 1, 19 as restated Residual equity transfers in (out) r:•1-^ ••I,.. - (5,659) (266) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 63 102 Page of pages Account number Description Item Code 3583 1983 S&C Actual (a) Budget after transfers (b) Item Code 3584 1 M4 S&C Actual (cl Budget after transfers (d1 310000 Revenue Total taxes T01 3 $ T01 = _ 363000 Taxes/Assessments U01 558 1,402 U01 4A2a 8,583 320000 Totallicensas/Permits T24 T24 330000 Total intergovernmantal C89 C89 370000 Total investment U20 U20 .77777777 Royalty U40 U40 TOTAL revenue �0 S 558 S 1,402 $ 4 A23 = 8,583 490100 Expenditures G.O. bond principal NE S i NE is G.O. bond interest 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE 1,000 1,000 NE 8,000 4,000 S.I.D. bond interest 189 200 200 189 1,694 1,680 S.I.D. bond agent fees E23 E23 490500 MISC INT EXP 51 50 1 315 400 490000 TOTAL debt service —10• $ 1,251 S . 1 , 250 S 10,009 $ 6,080 Excess revenues ovcr (under) expenditures S (693) S (5,586) Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) 1 ) ( 1 Excess revenue and other sources over (under) expenditures and other sources (6 9 3) (5,586) FUND BALANCE dULY 1, 1990 as previously reported ; (162) _ (2,784) a Restatements/Prior period adjustments FUND BALANCE DULY 1, 19 as restated Residual equity transfers in (out) ��' �rrIA.,^F '91 (855) (8,370) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 64 102 Page of pages Account number Description Item Code 3B5 1985 S &C Actual (a) Budget after transfers (b) Item Code 3B0 1986 Ue&C (c) Budget after transfers (d1 310000 Revenue Total taxes T01 $ S T01 $ t 363000 Taxes/Assessments U01 8,209 15,095 U01 3 752 5,346 320000 Totallicensas/Permits T24 T24 330000 Total intergovernmental C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenue j0 $ 8,209 $ 15,095 S 3,752 = 5,346 490100 Expenditures G.O. bond principal NE S S RE = s) G.O. bond interost 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE 4,000 4,000 NE 2 S.I.D. bond interest 189 2,082 2,460 189 1,102 1,102 S.L.D. bond agent fees E23 E23 490500 INT EXPENSE MISC 780 700 264 500 490000 TOTAL debt service $ 6,862 $ 7, 160 S 3,866 $ 4 102 Excess revenues over (under) expenditures S 1,347 i (1 1 5 ) Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) ( ) ! ) Excess revenue and other sources Over (under) expenditures and other sources 1,347 ( 1 15 ) FUND BALANCE JULY 1, 1990 as previously reported = (9,075) = 1 Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated Residual equity transfers in (out) (- rc.� .. •, (7,728) (1,714) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 65 102 Page of pages Account number Description Item Code 3587 1987 S&C Actual (a) Budget after transfers (b) Item Code 3588 1988 S&C Actual (c) Budget after transfers (d) 310000 Revenue Total taxes T01 ; i T01 = 1 363000 Taxes/Assessments U01 6,246 9,245 U011 9,407 8,608 320000 Total Scensas/Permits T24 T24 330000 Total intergovernmental C89 Cgs 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenue i30- ; 6,246 S 9,245 a 9,407 $ %608 490100 Expenditures G.O. bond principal NE $ ; NE ; S G.O. bond interost 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond rinci al NE 1 4,000 4,000 NE 4.000 4,000 S.I.D. bond interest 189 2,313 2,313 189 3,451 3 4 51 S.I.D. bond agent fees E23 E23 490500 MISC INT EXP 432 500 115 200 490000 TOTAL debt service — 0 $ 6, A 5 S 6,813 $ 7,566 $ 7,651 Excess revenues ovcr (under) expenditures ; (499` ; 1,841 Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) t 1 ( ) Excess revenue and other sources over(under) expenditures and other sources (4 9 9) 1 841 FUND BALANCE JULY 1, 19 as previously reported f (2,865) 4 Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated Residual equity transfers in (out) ri...- 7'0. r -1 3,364) 884 DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 66 102 Page of pages Account number Description Item Code 3589 1989 S&C Actual (a) Budget after transfers (b) Item Code 3590 1990 S&C Actual (c) Budget after transfers (d) 310000 Revenue Total taxes T01 $ T01 1 1 363000 Taxes/Assessments U01 4,948 4,685 U01 1 169 320000 Totallicensas/Permits T24 T24 330000 Total intergovernmental C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenue ---0 $ 4,948 $ 4,685 $ 1,169 4 490100 Expenditures G.O. bond principal WE 8 t WE 8 1 G.O. bond interost 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal WE 1 81 8 2 000 WE S.I.D. bond interest t89 2,396 2,585 189 S.I.D. bond agent fees E23 E23 490500 MISC INT..EXP 100 490000 TOTAL debt service — $ 4,214 $ 4,685 $ S Excess revenues over (under) expenditures $ 734 s 1 ,16 9 Other financing sources (uses) 383000 Transfers in 521060 Transfers (out) ( ) t ) Excess revenue and other sources over (under) expenditures and other sources 734 1 ,169 77 FUND BALANCE DULY 1, 19 90 as previously reported 4 4 Restatements/Prior period adjustments FUND BALANCE DULY 1, 19 as restated Residual equity transfers in (out) c1141^rrrA 1991 734 1,169 DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 67 102 Page of pages Account number Description Item Code 3613 SID 313 Actual (a) Budget after transfers (b) Item Code 3626 SID 326 Actual (c) Budget after transfers (d) 310000 Revenue Total taxes T01 i i T01 363000 Taxes/Assessments U01 7,119 U01 320000 Total )icensas/Permits T24 T24 330000 Total intergovernmantal C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenues S 1 580 $ 7,119 $ i -- 490100 Expenditures G.O. bond principal NE S t NE i i G.O. bond interest 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE 1,000 3,000 NE S.I.D. bond interest 199 260 210 189 S.I.D. bond agent fees E23 E23 490500 MISC INT EXP 134 500 490000 TOTAL debt servlce --0. $ 1 94 S 3,710 $ -0- i -- Excess revenues over (under) expenditures $ 186 $ Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) ( ► ( ) Excess revenue and other sources over (under) expenditures and other sources 186 -0- FUND BALANCE JULY 1, 19 as previously reported = (3,615) 4 (2,591 Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated " Residual equity transfers in (out) ci1L•^rrfP+.mac 1991 (3,429) (2,591) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 68 102 Page of pages Account number Description Item Code 3628 SID 328 actual (a) Budget after transfers fb) Item Code 3628 SID 333 Actual (cl Bud et after g transfers (d) 310000 Revenue Total taxes T01 S S T01 $ S 363000 Taxes/Assessments U011 61,953 92.399 U01 320000 Totallicens3s/Permits T241 T24 330000 Total intergovernmental C89 C89 370000 Total investment U20 U20 . Royalty U40 U40 TOTAL revenue -r $ S 92,399 $2AJ.244S 490100 Expenditures G.O. bond principal NE S S NE $ S G.O. bond interest 188 1 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond rinci al NE 15,000 15,000 NE S.I.D. bond interest 189 13,122 13,050 189 2,874 4,575 S.I.D. bond agent fees E23 E23 490500 MISC INT EXP 5,000 13.388, 7.500 490000 TOTAL debt service $ 28,122 S 33,050 S 30,262 S 19,575 Excess revenues over (under) expenditures $ 33,831 $ (6,018) Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) t ) t ) Excess revenue and other sources over (under) expenditures and other sources 33,831 .; " ". FUND BALANCE JULY 1, 19 as previously reported >f (62, 593) _ (70,350) RestatementslPrior period adjustments FUND BALANCE JULY 1, 19 as restated Residual equity transfers in (out) ca_r�rrlr�•^c 1991 (28,762) (76,368) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 69 1 Page of pages Account number Description Item Code 3634 S I D 334 Actual (a) Bud et after g transfers W Item Code 3635 S Ipp 3 5 Actua (c1 Budget after transfers Id) 310000 Revenue Total taxes T01 $ i T01 it i 363000 Taxes/Assessments U01 1 708 4,472 U01 1 325 2 093 320000 Totallicensas/Permits T24 T24 330000 Total intergovernmantal C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenue - N $ 1 , 708 $ 4,472 $ 1 325 i 2,093 490100 Expenditures G.O. bond principal NE $ S NE $ i G.O. bond interest 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE 1 , 000 1 , 000 NE 1 , 500 1 , 500 S.I.D. bond interest 189 1 , 039 1 , 015 189 360 540 S.I.D. bond agent fees E23 E23 490500 MISC INT.EXP 486 1.000 490000 TOTAL debt service — .. $ $ 3,015 $ 11860 i 2,040 Excess revenues over (under) expenditures $ (8 1 7) i Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) ( 1 1 ) Excess revenue and other sources over (under) expenditures and other sources (817) (535 ) FUND BALANr;E JULY 1, 19 90 as previously reported i (4,815) 4 (53 ) Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated Residual equity transfers in (out) 1991 5632 ) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 70 102 Page of pages Account number Description Item Code 3336 SID Actual la) Budget after transfers (b) Item Code D63 SI37 Actual Ic) Budget after transfers (d) 310000 Revenue Total taxes T01 S 4 T01 = t 363000 Taxes/Assessments U01 266 605 U01 320000 Totallicensas/Permits T24 T24 330000 Total intergovernmental C89 C89 370000 Total investment U20 U20 Royalty U40 U40 TOTAL revenue 266 S 605 i 10,742 = 12,735 490100 Expenditures G.O. bond principal NE S S NE S 1 G.O. bond interest 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE NE 5,000 5 000 S.I.D. bond interest 189 196 150 189 8,163 8,163 490500 S.I.D. bond agent fees `MTSC INT EXP E23 E23 500 490000 TOTAL debt service --0 $ 196 $ 150 S 13,163 13,663 Excess revenues over (under) expenditures $ 70 S (2,421) Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) 1 ) ( ) Excess revenue and other sources over (under) expenditures and other sources 70 (2,421 ) FUND BALANCE JULY 1, 1990 as previously reported = ( 4,5 5) ; 947 Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated Residual equity transfers in (out) r;-." ""'.' -� 1991 ( 385) (1 ,474 ) DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 71 1102 Page of pages Account number Description Item Code 3701 Actual (a) Budget after transfers (b) Item Code 3702 VJual (c) Budget after transfers (d) 310000 Revenue Total taxes T01 t t T01 t t 363000 Taxes/Assessments U01 1 11 U01 320000 Totallicensas/Permits T241 T24 330000 Total intergovemmantal C89 C89 370000 Total investment U20 U20 Royalty U40 U40 — f TOTAL revenue 11,887 $ 21,175 $ 3,728 t 5,300 490100 Expenditures G.O. bond principal NE S S NE $ t G.O. bond imerost 189 189 G.O. bond agent fees E23 E23 490300 S.I.D. bond principal NE 9,000 9,000 NE 3,000 S.I.D. bond interest 189 3.600 3,600 189 S.I.D. bond agent fees E23 E23 _ 490000 TOTAL debt service $ 12,992 $ 13,600 S 4,212 $ 4,580 Excess revenues over (under) expenditures $ (1 105) S 484 Other financing sources (uses) 383000 Transfers in 521000 Transfers (out) ( ) ( ) Excess revenue and other sources over (under) expenditures and other sources (1,105) 4 8 4 77 FUND BALANCE DULY 1, 1990 as previously reported = (7,134) 4 (1,856) Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as restated Residual ewity transfers in (out) FUND EALANCE 1.- -11 -01 10 0101 1A01 AR09/37.1 DEBT SERVICE FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES /N FUND BALANCE 72 page of pages Account number Expenditures code Item Actual la) Budget after transfers b code Item Actual a Budget after transfers b 311010 REVENUES Real property 1 $ $ S $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 Pen.fint. on del. taxes 313000 Tax title sales 314000 Light vehicle taxes 363000 Special assessments 310000/ 363000 TOTAL TAXES � T01 $ S T01 $ S 321070 Recreation vehicle fee T24 $ S T24 S $ 320000 TOTAL LICENSES/ PERMITS -10 $ $ $ S 335035 Aircraft registration C89 S $ C89 $ $ 335055 Corporation license tax C89 C89 330000 TOTALINTER- GOVERNMENTAL —► S $ S $ 371000 Investment earnings U20 $ $ U20 S $ 370000 TOTAL INVESTMENT/ ROYALTY $ S $ S TOTAL REVENUES—► $ $ S S 490100 EXPENDITURES G.O. bond principal — 610 NE $ $ NE S $ G.O. bond interest —620 189 189 G.O. agent fees — 630 E23 E23 490300 S.I.D. bond principal — 610 NE NE S.I.D. bond interest — 620 189 189 S.I.D. bond agent fees — 630 E23 E23 490000 TOTAL DEBT SERVICE '� S S $ $ TOTAL EXPENDITURES No S S S S Excess revenues over (under) expenditures S S S $ Other financing sources (uses) 383000 Transfers in N R N R 521000 Transfers (out) NE ( ) l ! NE I )( 1 Excess revenues and other sources over (under) expenditures and other uses 7777777 FUND BALANCE JULY 1, 1990 as previously reported $ 1,868 $ $ 6,032 $ Restatements/Prior period adjustments S $ $ $ FUND BALANCE DULY 1, 19 as restated S $ $ $ Residual equity transfers in (out) (1,868) (6,032 FUND BALANCE JUNE 30, 19 s o $ $ o $ Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. DEBT SERVICE FUNDS STATE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 73 102 Page of pages Account number Description Item Code Actual (a) Budget after transfers (b) Item Code TOTAL Actual (c) an sferset er Id) 310000 Revenuo Total taxes TOi 141 = TO1 8 92 185 >< 101,091 363000 Taxes/Assessments U01 U01 1 9,451 29 402 320000 Total licensas/Permits 724 T241.493 482 330000 Total intergovemmantal C89 C89 5,982 8.444 370000 Total investment U20 U20 19,175 1,500 Royalty U40 U40 TOTAL revenue ---i- S S f2 7 7 286 t 919 490100 Expenditures G.O. bond principal NE $ S NE $ 30,000 30,000 G.O. bond interest " 189 189 39,917 39,920 G.O. bond agent fees E23 E23 655 700 490300 S.I.D. bond principal NE NE 76,718 7 500 S.I.D. bond interest 189 189 61 992 68,494 S.I.D. bond agent fees E23 E23 490400 INT ON LOANED MONEY 490500 MISC INT EXP TRF TO OTHER FUNDS 42,186 490000 TOTAL debt service —0.. S S F' 209, 282 1 251 , 800 Excess revenues over (under) expenditures S S 68,004 154,119 Other financinq sources (uses) 383000 Transfers in 521000 Transfers (out) ( ) ( ) Excess revenue and other sources over (under) expenditures and other sources FUND BALANCE JULY 1, 19 90 as previously reported = = 13,291 Restatements/Prior period adjustments FUND BALANCE JULY 1, 19 as roatated Residval equity transfers in (out) (7,900) 7,900 111. Financial Statements — Continued C. Individual statements — By fund type 2. Capital projects funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fund balance 74 102 Page of pages ARAA/17 1 CAPITAL PROJECTS FUNDS ALL FUNDS COMBINING BALANCE SHEET 75 102 Page of pages Account number Description Fund #/Name Fund #/Name Fund #/Name 4075 Lawrence PERK Recla j,ionGRT 4055 Capital Equip. fal Fund 4065 1st Alley W. Constrbiction 4070 Sykes/2nd ST W Const�vction 101000 ASSETS Cashfinvestments a4,600a8,547 a 13.o5ga 27,000 TOTAL for comWned staannwit a t a a 131000 Due from funds a a a 132000 Due from govwnmau 133000 Advance to fund k^ TOTAL for cOmblfNd aitemeft s..r £c{.; TOTAL ASSETS ----►- a 4,600 a 8,547 a 13,058 a 27,000 201100 LIABILITIES AND FUND EQUITY LlabNid" warrants payable i a : a 201200 Registered warrants payable 202100 Accounts payable 204100 Contracts payable TOTAL for combined statement 211000 Due to fund a a a a 21249 Due to Cont-ractor TOTALmbifor coned statement a a a a a a a F TOTAL LIABILITIES--i► a 0 a 3, 980 a 0 0 271000 Fund equity Unreserved — fund balance = 4,600 a 4,567 a 13.058 a 27,000 `' '�' TOTALfor combined statement combined a 4, 6 0 0 a 567 4, a 13,058 a 27,000 AR08/37_t CAPITAL PROJECTS FUNDS ALL FUNDS COMBINING BALANCE SHEET 76 102 Page of pages Account number Description Fund #/Name Fund #/Name Fund x/Name TOTAL OF All FUNDS (d) 4290 1980 S & C Construction (a) (b) (c) 101000 ASSETS Cash/investments f 0 f f f 5 3 2 0 5 TOTAL for combined stetament f f f f 131000 Due from funds f f f f 132000 Due from govenvywa 133000 Advance to fund TOTAL for combined statement f f f f f f f f TOTAL ASSETS ---► f 0 f 8 f 53,205 201100 LIABIUTIES AND FUND EQUITY Liabli tles Warrants payable f f f f 201200 Registered warrants payable 202100 Accounts payable 204100 Contracts payable TOTAL for combined statement f f f f 211000 Due to fund f f f f 21249 Due to Contractor 3,980 TOTAL for combined statement f f f f f f f TOTAL LIABILITIES--►- f f f f 3 980 271000 Fund equity Unreserved — fund balance f 0 f f f 49,225 1 �' < `> ` TOTAL for combined statement f Is f f 49,225 A R 10/3 7,1 CAPITAL PROJECTS FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 77 102 Page of pages Account number Expenditures 4055 Ca ital Eau' 4065 1st Alley West Item code Actual (a) Budget after transfers (b) Item code Actual a Budget after transfers b 331000 REVENUES Federal grants 889 S $ B88 S $ Highwav Traffic Safet Grant 14,360 14,360 334000 State grants C89 C88 330000 TOTALINTER- GOVERNMENTAL —� $ 14,360 $ 14,360 $ 0 $ 0 365000 Contributions 6 donations U99 $ $ U99 $ $ 360000 TOTAL MISCELLANEOUS —►- S $ S ss 371000 investment earnings U20 $ $ U20 $ $ 370000 TOTAL INVESTMENT/ ROYALTY —► a a $ $ In $ S S $ ,..« TOTAL REVENUES $ 14, 360 $ 14, 360 $ 0 S 0 420140 EXPENDITURES $ $ $ S 940 Police Vehicles 14,360 18,960 430230 Public Works Const in Progress 5,407 9,974 Sweeper 85,000 TOTAL EXPENDITURES - o S 14,360 $ 103,960 $ 5,407 S 9,974 Excess revenues over (under) expenditures S $ 8 9 6 0 0 $ (5,407) $ (9,974) Other financing sources (uses) Lease 85,000 381010 Sale of G.O. bonds 381030 Sale of S.I.D. bonds 383000 Transfers in 521000 Transfers (out) ( ) 1 ) l ) ( ) x •.;v,.r; Excess revenues and other sources over (under) expenditures and other uses 0 (4,600) (5,407) (9,974) FUND BALANCE JULY 1118 90 as vious reported $ 4,600 $ 4,600 S 9,974 $ 9,974 Restatements/Prior period adjustments '•§Y,,.,;""_><<` FUND BALANCE JULY 1 18 as restated $ S $ $ �#?�� {<. Residual equity transfers in (out) .:•:..:: FUND BALANCE JUNE30,1891 S 4,600 g 0 $ 4,567 $ 0 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report. Fund balance ending should balance with fund balance on balance sheet including any reserves. ARI U/37,1 CAPITAL PROJECTS FUNDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 79 102 Page of pages Account number Expenditures 4290 1990 Sidewalk & Curb Total Item code Actual (a Budget after transfers (b Item code Actual a Budget after transfers b 331000 REVENUES Federal grants 889 8 8 089 8 i 14,360 14,360 334000 State grants C89 C89 330000 TOTALINTER- - GOVERNMENTAL ► 8 ; ; 8 14,360 ; 14,360 365000 Contributions & donations U99 8 8 U99 8 2,000; 360000 TOTAL MISCELLANEOUS —►- 8 2,000 0 0 371000 Investment earnings U20 8 a U20 8 ; 370000 TOTAL INVESTMENT/ ROYALTY ----► 8 8 = 8 343017- 8 30 381 8 30,381 8 30,381830,381 TOTAL REVENUES— o►► f_ 30,381 3 0 3 81 , ; 46 741 44 8 ,741 430234 EXPENDITURES Construction/Curbs 8 52,204 8 52,204 8 77,896 ; 82,204 -430200 Construction/Streets 60,810 298,932 460 Constru 2 420140 Vehicles Sweeper 85,000 TOTAL EXPENDITURES --► 8 52,204 8 52,204 8 168,017 8 501,116 Excess revenues over (under) expenditures 8 (21 8 2 3) 8 (21 8 2 3) 8 121 2 7 6 8 (456,375 g~<< Other financing sources (uses) lease 85,000 381010 Sale of G.O. bonds 381030 Sale of S.I.D. bonds 21,823 21,823 21,823 21 823 383000 Transfers in 521000 Transfers (out) ( ) ( ) ( ) ( ) Excess revenues and other sources over (under) expenditures and other uses 0 0 51,567 (14,574) FUND BALANCE JULY 1, 1990 as previously reported 8 0 8 0 ; 14,574 ; 14,574 v>w Restatements/Prior period adjustments FUND BALANCE JULY 1119 as restated e a t ; Residual equity transfers in tout! 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W a *H u c v 0 0 -4 -H Q c H t; Q "A Q u a Q vvv Wm W C o to m a) U ro"4v E EQQ E w p (a HUcnw v tT W E a)a)a)N 4141 W EN4.1C =c E to"4O O 0+14J CC E O c W W z O >>>cv00 04 0ac41 W (aO V0400PN C r. )4 C W"4 Ocwv-t W "-+ W-4-H-40)04) P (DO roa >4 oaww-"4w°00W p0000 tv w (ao=44 U ��cccaz U U U c O w i10.14 ro i1 W m 0 0 m b1 a) m ro ro O W 0 W 0 ro W 0 to ro W -�+ to 41 +1 W ++ a m '0 O m W '0 -A .-i 41 W W W m 41 41 0 U u u 3 Oc04W0-*00-44 u 3vo+ a) 3 W"ima)droroa)roro 0) 3mroroa m a) o O Oro m z o -IUwa)a)a)a)a)11+1 • z of ==rz z W v 'v 1-+ 1C C:CO.C.0 +1 -4p40 -4 0000014NU-H"-1 •-+0000 U C C w W W W W0mW a) Wa)W to W a•1-I+JOODUOaa w4J$4W'v C to torowroto roro z 04ro0 01acf-iFl00 W 0 a 00ow 1-+ uuuu uu �0u$4 � 41211-4aaHQaUU .cHaaa c c U U U ro ro U z U U -86- CITY OF KALISPELL JUNE 30, 1991 WATER FUND - STATEMENT OF CASH FLOWS Cash flows from Operating Activities: Cash received from customers $730,852 Cash received from assessments $0 Cash received from hookups $5,800 Cash payments to suppliers ($257,975) Cash payments to employees ($248,004) Cash from other revenue sources $34,868 Net cash provided by operating activities $265,541 Cash flows from noncapital financing activities: $0 Net cash provided by noncapital financing $0 activities Cash flows from Capital and related financing activities: Acquisition & const. of capital assets ($129,680) Capital contributed by government $8,501 Net cash used for capital and related financing activities . ($121,179) Cash flows from investing activities: Interest on Investments $19,133 Purchase of Sidewalk & Curb warrants $0 Proceeds of redemption of S & C Warrants $2,000 Net cash used in investing activities $21,133 Net (decrease) in cash & cash equivalents $165,495 Cash & cash equivalents at beginning of year $221,993 Cash & cash equivalents at end of year $387,488 Reconciliation of operating income to net cash provided by operating activities: Operating Income $152,307 Adjustments to reconcile operating - income to net cash provided by operating activities: Depreciation $122,501 Bad Debt Expense $0 Change in assets & liabilities: Increase in accounts receivable ($2,835) Increase in Inventory ($43,035) Increase in Accounts payable $24,317 Increase short term contract $14,800 Decrease Compensated Absences pay ($2,514) $113,234 Net cash provided by operating activities $265,541 Disclosure of accounting policy: For purposes of the statement of cash flows, the Water Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. CITY OF KALISPELL -87- JUNE 30, 1991 SEWER FUND - STATEMENT OF CASH FLOWS Cash flows from Operating Activities: Cash received from customers $1,004,721 Cash received from assessments $213,265 Cash received from hookups $32,075 Cash payments to suppliers ($296,307) Cash payments to employees ($353,621) Cash from other revenue sources $2,808 Net cash provided by operating activities Cash flows from noncapital financing activities: Net cash provided by noncapital financing activities Cash flows from Capital and related financing activities: Acquisition & const. of capital assets Principal paid on rev bonds & contracts Interest paid on revenue bonds Proceeds form revenue bond Net cost of escrow/bond refunding Increase in due from other gov'ts. Capital contributed by government Net cash used for capital and related financing activities Cash flows from investing activities: Interest on Investments Purchase of CD retainage Purchase of Sidewalk & Curb warrants Proceeds of redemption of S & C Warrants Net cash used in investing activities ($1,104,035) ($95,000) ($153,322) $2,815,000 ($813,983) ($290,451) $1,250,566 Net (decrease) in cash & cash equivalents $73,300 ($89,124) ($21,823) $9,818 Cash & cash equivalents at beginning of year Cash & cash equivalents at end of year $602,941 DE1 $1,608,775. ($27,829) $2,183,887 $1,085,744 $3,269,631 Reconciliation of operating income to net cash provided by operating activities: Operating Income $210,898 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation $440,946 Bad Debt Expense $1,345 Change in assets & liabilities: Increase in accounts receivable ($52,328) Decrease in assessments receivable $6,228 Increase in Accounts payable $3,997 Decrease in Compensated Absences pay ($8,145) $392,043 Net cash provided by operating activities $602,941 Disclosure of accounting policy: For purposes of the statement of cash flows, the Sewer Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. W �E CITY OF KALISPELL JUNE 30, 1991 AMBULANCE FUND - STATEMENT OF CASH FLOWS Cash flows from Operating Activities: Cash received from Customers $180,986 Cash payments to suppliers ($391482) Cash payments to employees ($131,748) Cash from other revenue sources $1,400 Net cash provided by operating activities $11,156 Cash flows from noncapital financing activities: $0 Net cash provided by noncapital financing $0 activities Cash flows from Capital and related financing activities: Acquisition & const. of capital assets $0 Principal paid on MCAP lease ($81378) Interest paid on MCAP lease ($802) Net cash used for capital and related financing activities ($9,180) Cash flows from investing activities: Interest on Investments $808 Net cash used in investing activities $808 Net Increase in cash & cash equivalents $2,784 Cash & cash equivalents at beginning of year $15,054 Cash & cash equivalents at end of year $17,838 Reconciliation of operating income to net cash provided by operating activities: Operating Income $30,831 Adjustments to reconcile operating - income to net cash provided.by operating activities: Depreciation $10,576 Bad debt expense $22,378 Provision for uncollectables $5,000 Change in assets & liabilities: Decrease in accounts receivable ($58,994) Increase in Accounts payable $1,206 Increase Compensated Absences pay $159 ($19,675) Net cash provided by operating activities $11,156 Disclosure of accounting policy: For purposes of the statement of cash flows, the Ambulance Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. -89- CITY OF KALISPELL JUNE 30, 1991 GARBAGE FUND - STATEMENT OF CASH FLOWS Cash flows from Operating Activities: Cash received from assessments $253,284 Cash payments to suppliers ($46,825) Cash payments to employees ($91,628) Net cash provided by operating activities Cash flows from noncapital financing activities: $0 Net cash provided by noncapital financing activities Cash flows from Capital and related financing activities: Acquisition & const. of capital assets ($113,240) Net cash used for capital and related financing activities Cash flows from investing activities: $114,831 $0 ($113,240) Interest on Investments $12,304 Net cash used in investing activities $12,304 Net Increase in cash & cash equivalents $13,895 Cash & cash equivalents at beginning of year $248,025 Cash & cash equivalents at end of year $261,920 "econciliation of operating income to net cash provided by operating activities: Operating Income $70,166 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation $41,553 Change in assets & liabilities: Decrease in assessments receivable $707 Increase in Accounts payable $801 Increase Compensated Absences pay $1,604 $44,665 Net cash provided by operating activities $114,831 Disclosure of accounting policy: For purposes of the statement of cash flows, the Garbage Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. 9"1 WATER Fund FY91 The following information is provided as a reconciliation between certain amounts reported in the statement of cash flows and the amounts in the statement of revenues, expenses, and changes in retained earnings: Water Sales $725,555 Sundry sales $8,132 + beginning receivables $80,500 - ending receivables ($83,335) change in allowance acct. $0 Cash From Customers $730,852 Cash payments to employees personal services water $245,490 beg comp. abs. $16,086 ending comp. abs. ($13,572) ------------ total paid to employees $248,004 Cash payments to suppliers total operating expenses excluding personal services and depreciation expenses + beg. A/P - ending A/P + beg. inventory -ending inventory - short term contract $254,058 $11,323 ($35,640) ($130,995) $174,029 ($14,800) ------------ $257,975 Other revenue sources hydrant rent $26,535 unmetered wat $383 misc. rev. $7,950 $34,868 Hook ups $5,800 Interest rev. $19,133 Accounts Payable includes operating $35,640 Capital outlay $1,880 Cash paid for acquisition of capital assets General plant Pumping plant In progress T & D less A/P $36,088 $33,284 $8,501 $53,688 ($1,880) ------------ $129,681 Sewer Funds FY91 The following information is provided as a reconciliation between certain amounts reported in the statement of cash flows and the amounts in the statement of revenues, expenses, and changes in retained earnings: Sewer Sales $1,057,129 Bond Interest expense + beginning receivables $117,462 $187,252 - ending receivables ($169,586) less accrued int. change in allowance acct. ($284) ($33,931) Cash From Customers $1,004,721 Cash for interest $153,321 Misc. Revenue Sundry sales Other revenue Sewer Assessments + beginning receivables - ending receivables Total assessments Cash payments to employees personal services sewer wwtp storm decr. in comp. abs. total paid to employees Cash to suppliers Total operating expenses less to employees & depreciation. expenses less bad debt + beginning A/P - ending A/P Total cash to suppliers $2,728 $80 $2,808 $207,037 $27,355 ($21,127) $213,265 $133,291 $185,056 $27,129 $8,145 $353,621 paid $301,649 ($1,345) $14,070 ($18,067) $296,307 Accounts Payable includes Capital Construction amount of $395,739 Cash paid for acquisition of capital assets General plant $21,525 Storm $14,664 In progress $8,415 T & D $91,457 WWTP constr. $1,462,444 less A/P ($395,739) less retainage ($89,124) less contrib fy90 ($9,612) adj. rounding $5 $1,104,035 -91- AMBULANCE Fund FY91 The following information is provided as a reconciliation between certain amounts reported in the statement of cash flows and the amounts in the statement of revenues, expenses, and changes in retained earnings: Ambulance charges ppa i bad debt + beginning receivables - ending receivables provision for uncoll. personal services ambulance beginning comp. ab ending comp abs. total paid to employees $239,980 ($75,677) $114,261 ($92,578) ($5,000) ------------ $180,986 $131,907 rounded $779 ($938) $131,748 Cash payments to suppliers total operating expenses excluding personal services and depreciation expenses $40,688 + beg. A/P $1,077 - ending A/P ($21283) ------------ $39,482 interest exp. lease $558 beginning accrued payabl $354 ending accrued payable ($110) $802 GARBAGE Fund FY91 The following information is provided as a reconciliation between certain amounts reported in the statement of cash flows and the amounts in the statement of revenues, expenses, and changes in retained earnings: Assessments $252,577 + beginning receivables $28,228 - ending receivables ($27,521) ------------ $253,284 personal services garbage $93,232 beginning comp. ab $10,862 ending comp abs. ($12,466) total paid to employees------------ $91,628 Cash payments to suppliers total operating expenses excluding personal services and depreciation expenses $47,626 rounded + beg. A/P $198 - ending A/P ($999) $46,825 111. Financial Statements — Continued C. Individual statements — By fund type 7. Trust and agency funds a. Combining balance sheet — All trust funds b. Combining statement of revenues, expenditures and changes in fund balance — Expendable trust only earnings c. Combining statement of revenues, expenditures and changes in fund balance — Pension trust and non -expendable trust funds d. Combining statement of changes in financial position — Pension and non - expendable trust funds e. Combining statement of changes in assets and liabilities — agency funds 92 102 Page of pages FORM BOC-1 (3-15-91) 00 M MIX O c a o Ul H E-+ O M �D V q q q q q q q Zq q q A q q A Y. V Z W n � v H 0 � Z t W � A A A A q A q V IC F Z W J C� < � 1 0 W a 4s 1. 40 t^N W r z P5 q q q q q m Z.0 > o o O o 0 Z N O N 2 a ra O H V o OD C% n q q q A 411.1 q q iS » VA Z z < x e` 1 z a t- » S x x SSoo-w x p p <�~�8a00 .+ o o > 3 J e W6 J J ���►"- � ����c� c t���000 �� C ,. HPXXX, (1 v c < C $gQQQo000 O 0 QQQ QQQ QQQ 0 oo W 0 0 Sgo$o M d g 8 o '- C 0 0 b Ito t0 N M .- tv IOC P CN o � U O A � rn w Q v 3� G�co N m ao rn o, ao rn m ap rn O rn o � o r- �r rn rn � r A q A A A A A O M �O I O O tf1 cc cc 00 a akc a 0 � r I A q q A A A A Is N � Co O Ri Ln O a% Z r q q A A A A p W O O O Z W �a aI4 0 O U) Z Q ` D P. O V j W -C > CDCD O 4 ,d CDi Z� � 4s I W coo A q A p A A q m $4 v .� W QE V" Cl f. vV O o O O O 0o O w O C m ° r 0 r 0 r 0 r 0 r 0 O V o 0 W 1` W low- I-z � � z C r, H�xc g $ ¢? SQQ g S 1 1 4 p3p 6 W. I- to 0 to O ' N($ r r- 10M r 0 ; b P 111. Financial Statements — Continued C. Individual statements — By fund type 6. Internal services funds a . Combining balance sheet b. Statement of revenues, expenses, and changes in fund balance c. Combining statement of changes in financial position 95 102 Page of pages FORM ROG1 13-15.91) AR16/37 1 INTERNAL SERVICES FUNDS ALL FUNDS 96 102 COMBINING BALANCE SHEET Papa of pages Fund /blame Fund //Name Account Description Data ProcessingTOTAL number 6030 lei (b) (c) CURRENT ASSETS 100000 Cash operating/Investments; ; 8,791 ; 8,791 TOTAL for con"sed statement ; j t 110000 Taxes assessments receivable ; t t TOTAL for combined atatema d t t t 1 1y22000 Accounts receivable t t t :..: •;.;:: TOTAL for combined statemaM 131000 Due from funds ; TOTAL for combined statement 151100 Inventory of supplies Prepaid- Ma i n t . : 4 6 7 ; 4,867 161200 Inventory of stores for resale n TOTAL for combined stam teent ; 4,867 ; ; 4,867 PROPERTY, PLANTS EQUIPMENT -181000 "Land 182000 "Buildings 184000 •*Improvements other than buildings _.186000 •• Machinery and equipment 66,088 66,088 (Accum depr.) (10,897) (1 0, 897) TOTAL for combined statement ;5 5. 191 4 ; •TOTAL ASSETS ao.. $ 6A,g 9; t 6 CURRENT LIABILITIES 201100 • Warrants payable ; ; 201200 Registered warrants payable 202100 Accounts payable 242 242 203100 Judgements payable 208100 Compensated absences payable Loan Payable -Current 5,747 5,747 TOTAL for combined statement ; 5 = S 5,989 211000 Due to ; ; f TOTAL for combined statement LONG-TERM LIABILITIES 230000 ; _ ; 23530 Montana Board of Inv Loan 61 262 61,262 TOTAL for combined statement ; = i 61,262 5;,,:': *TOTAL LIABILITIES =67,251 t ; 67.251 FUND EQUITY 160100 Reserve for inventory of supplies ; _ TOTAL for combined statement = i CONTRIBUTED CAPITAL iQ---- Contribution from 26---- Contribution from ,. TOTAL for combined statement RETAINED EARNINGS 272000 Unreserved retained earnings 111,598 ; t 1 598 Utz TOTAL for combined statement ; 1 , 598 ; ; 1,598 *TOTAL LIABILITIES 6 FUND EQUITY 68, 849 $ ee4"o1 INTERNAL SERVICES FUNDS ALL. FUNDS STATEMENT OF REVENUER; EXPENSES, AND CHANGES IN FUND BALANCE 97 102 pope of pope: Account number Description 6030 Actual Data Proc . (al Actual (b) TOTAL lc) 383000 OPERATING REVENUES (LIST) Transfers f 29,199 It 29,199 i :: 1-100 TOTAL OPERATING REVENUES ---1,- 0 29,199 0 0 29,199 5,181 OPERATING EXPENSES (BY OBJECT) Personal services 1 200 Supplies L-904 1 300 Purchased services 5,696 51696 __500 Fixed charges $30 Depreciation 1 0 8 9 7 1 -� h TOTAL OPERATING EXPENSES ----► = 1 23, 6.78 OPERATING INCOME (LOSS) 4 5,.521f 1 5,521 361000 NON -OPERATING REVENUES Rents i $ S 371010 Investment earnings r 490000 TOTAL NON -OPERATING REVENUES 0 = $ 0 NON -OPERATING EXPENSES Debt services S 620 y .:>{ .v3=< x TOTAL NON -OPERATING EXPENSES ----ice- 1 3, 923 $ = 3,923 x� x ti INCOME (LOSS) BEFORE OPERATING TRANSFERS i 1,598 ! 1 1,598 OPERATING TRANSFERS IN s 1 OPERATING TRANSFERS (OUT) NET INCOME (LOSS) $ 1' 5 9 8 0 1 FUND BALANCE JULY 1,1990 as previously reported 1 0 4 1 0 Restatements/Prior period adjustments FUND BALANCE JULY 1,19 restated1 1 Residual equity transfers in (out) gar! FUND BALANCE -98-''- CITY OF KALISPELL JUNE 30, 1991 DATA PROCESSING FUND - STATEMENT OF CASH FLOWS Cash flows from Operating Activities: Cash received from fund Transfers $29,199 Cash payments to suppliers ($6,141) Cash payments to employees ($5,181) Cash from other revenue sources $0 Net cash provided by operating activities $17,877 Cash flows from noncapital financing activities: MCAP Lease for maint. contract $6,084 Prepaid Maint. to IBM ($6,084) Net cash provided by noncapital financing $0 activities Cash flows from Capital and related financing activities: Acquisition of capital assets ($66,088) Proceeds of MCAP lease $64,930 Principal paid on MCAP lease ($5,493) Interest paid on MCAP lease ($2,435) Net cash used for capital and related financing activities ($9,086) Cash flows from investing activities: Interest on Investments $0 Net cash used in investing activities $0 Net Increase in cash & cash equivalents $8,791 Cash & cash equivalents at beginning of year $0 Cash & cash equivalents at end of year -------------- -------------- $8,791 Reconciliation of operating income to net cash provided by operating activities: Operating Income $5,521 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation $10,897 Change in assets & liabilities: Increase in Accounts payable $242 Decrease in Prepaid Maint. $1,217 $12,356 Net cash provided by operating activities $17,877 Disclosure of accounting policy: For purposes of the statement of cash flows, the Data Processing Fund considers all highly liquid investments (including restricted assets) with a maturity of three months or less when purchased to be cash equivalents. _) 11. Supplementary schedules 99 102 a. Combined statement of cash receipts and disbursements - All funds - ' P'w of Pel,s b. General statistical information and property tax mill 71 >" F a fh Y. iS fir•. T; AR11127 t LONG-TERM DEBT GROUP ACCOUNTS STATEMENT OF CHANGES IN LONG-TERM DEBT 100 102 Page of pages Account number Description Balance July 1, 1990 (a) Additions (Deductions) (b) Balance June 30, 199 1 (c) 173100 ASSETS Amount available G.O. debt g 24,644 s 4,316 $ 28,960 173200 Amount available S.I.D. debt 14,130 20,386 34,516 174100 Amount to be provided G.O. debt 420,356 (34,316) 386,040 174200 Amount to be provided S.I.D. debt 381,962 71 2 81 310,681 174300 Amount to be provided — other 2,278,096 2 5 3 2 0 2.2 2,776 *TOTAL ASSETS s 3,119,188 g (106,215) g 3,012,973 231100 DEBT PAYABLE G.O. bonds payable g 445,000 g g rIF—Urban renewal bonds 1,820;000 231200 DNRC bonds (loans) payable 231400 S.I.D. bonds payable 396,092 5 0 8 9 5345,197 234000 Judgement payable 235100 Contracts payable 235200 Installment purchase contract 235300 Lease purchase agreement (4,553 235400 Notes/loans payable 15,504 10 , 318) 5,186 239000 Compensated absences payable 438,039 79,551 517,590 *TOTAL DEBT PAYABLE-----fs► g g g 3,012,973 *Total assets must equal total debt payable. Beginning balance should equal with the ending balance of the previous fiscal year annual report and/or audit report. The ending debt payable balances should equal the long-term debt balances reported in the "Notes to the Financial Statements" other than the debt of any Enterprise Funds. N ~ '- a 0 O 4 f M O M N M 00 O O V N 00 N r- co q 45.1 44.1 q 40.1 q q c S d _ V O N O N O N q q q q q q q QQ � Q _ 9 00 O cc Ln %D e -r M qr CN co !� Zp C O M 1 + N W tcc e CO _ q q q Yw q q q � w m g I � H m c cc � 4 M N 44 O C' W to q q q q q q q W Q J Wt Ksc � W z g • Lr) a _ v qw rn °i O M in z V. O 00 N C kO cc 00 kO N z W W © M M V Z q q q q q q q V N6 C z Q cW S V c e N N m M i W � M C) r N N F u q q q q q q q e I M Z t co Cv. O i. = o o c o a I p c W W e v a o 0/ o e p t W v ®z p t7 to N C7 LL N J V' H W N J !- O Z t F ii 1- p W c G (0) F n c O O QO O O O O O QO QQ QQ QO O c O v O Q b O O Im fA OD 00 OD 00 coo c w -102- F; 10 YEAR HISTORY OF TAXABLE VALUATION ------------------------------------------ 1991/92 1990/91 1989/90 1988/89 1987/88 1986/87 1985/86 1984/85 1983/84 1982/83 *CI 105 FREEZE $16,346,409 $15,703,078 $15,655,702 $15,504,294 $15,555,491 $16,405,664 $15,760,850 $15,001,360 $14,502,270 $15,300,470 GENERAL STATISTICAL ------------------------------------------ INFORMATION Class of City First County Located In Flathead Year Organized 1892 Registered Voters 5,408 Population of City 110,917 Form of Government Mgr/Council No. of Employees (Elected) 10 No. of Emp (Non -Elected) 124 Miles of Streets & Alleys 53 Municipal Water Number of Consumers 5,000 Water Rate per 1,000 Gallons 1.12 Sewer Rates "2.54