Loading...
Financial Report Fiscal 1990LOCAL GOVERNMENT SERVICES BUREAU LOCAL GOVERNMENT ASSISTANCE DIVISION Montana Department of Commerce Capitol Station Helena, MT 59620 (406) 444-3010 MONTANA COUNTY/CITY/TOWN OF CITY OF KALISPELL (NAME OF LOCAL GOVERNMENT) ANNUAL FINANCIAL �0114allwbvi Fiscal year ended June 30, 19 go On w FORM PRESCRIBED BY DEPARTMENT OF COMMERCE FORM BOC-1 LOCAL GOVERNMENT SERVICES BUREAU (4,21-89) MONTANA BUDGETARY, ACCOUNTING, AND REPORTING SYSTEM IBARSI ,00MMUMICITY/TOWN ANNUAL REPORT TAFILE OF CONTENT'S Page t.. l r9,rY!e of tPerA}retlrttal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-4 ff, lilorterrl officink......................................................................... 5 fll. f'41renrlAl stntern�rrttt A. Combined matentents — All fund typos and account groups 1, Cnnhined balance sheet ... ......... . ........................ 7-8 2. CorohioNi statement of revenues, expenditures, and changes in fund balance -- ,All g,avrjrnlnental funds............................................................... 9 31 Combined statement of revenues, expenditures, and changes in fund balance — Budget and actual — All (lovernmootal funds............................................................... 10-11 '4, t:omhinad statement of revomies, exproses, nod changes in retained earnings/fund balance — 12 All F)W06afary fund types and Onifar trust (kinds, ............................................. . Er,. Combined statement of YiMiOryt'r°iii All proprietory fund C,1511 fIOWS typos nnl similar trust funds ................................. ......................... • 1.3--14 lt. W"",% to flreatnc al statements and 11(JC 9npr1JR m19fJt mrhardt,tse................................... 1 5-30 C. Individual statements by fund type 1. rpoomeral fund 0. fttllnnce sheet .............. .............. ...................................... 31-34 h. ' unmilent of revenues, expenditures, and changes in fund balance .............................. 35 39 c. Supplement schedule — County only ................................................... . 2. Sp"..hrl revenue funds o. Combining balance sheet — All funds .............. ...................................... 40-44 b. Statement of revenues, expenditures, and changes in fund balance -- All other funds .................. 45-64 c. Supplement schedule — County only .................................................... 3. Debt rre.rvlce funds so. Combining balance sheet — All funds .................................................... 65-72 b. Statement of revenues, expenditures, and changes in fund balance — All funds ...................... 73-85 4. Capital projects funds P. Combining balance sheet — All funds ............................ . ....................... 86-87 b. Statement of revenues, expenditures, and changes in fund balance — All funds ............. . ... . .... 88-90 S. Enterprise Ittntls W. Combining balance sheet -- All funds ...... . ............... . ............................. 91-97 b. Combining statement of revenues, expenses, and changes in retained earnings — All enterprise funds................................................................ 98 c. tombining statement of changes irk ¢i7t�r�.jpr},pRiprf -- All en orprise hewds.... .................... 99-113 t."tts t ow l; suplfl emeiit:al iiifo' 6. internal services funds a. Combining balance sheet — All fields .................................................... n/a b. Statement of revenues, expenses, and changes in fund balance -- All funds ........................ C. Combining statement of changes in financial position — All internal services funds .................... 7, Trtast renff s ltrncy funds re. Cornbioing halance sheet- All trust fonds ................................................ n/a Op. Comttioiog statement of revenues, expenditures, and chanpns in fund balanre -- Expendable trust only .... . C, Combining statement of revenar+ , nxpenditutes, and chanpns in fund balance — penimn bust and nnn-Flxf?elHlahla host . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . ......... . d. Cornhifung statement of changes in linancial position — Pension trust and non -expendable trust ......... to. Combining statement of changes in assets and liabilities — Agency funds .......................... 114-115 lI. tlroeep nf.'rorents ". Statement of changes in general fixed nssots -- By snr.rrce..................................... 116-117 ti, Statement of changes in long-term debt _. Group accounts .... . .. . ............................ 118 IV, trppf+rtonrtntrrry rtrbolfulss 0e Co'ollionfl stntenaent of cash receipts and disbursemnnts --- All funds ............................. 119-122 lt. Gpncral stalistical information and ptopefty tax levies ........................................ 123 !"?v1pw- t (^ 2t nQ( ih�� City �f Kalispell �chrfwfw ff�'O ""r,"? rq*qh) hwmImmWd 1092.. P11 P-n !qul 00 SWqU 1"7 March 21, 1990 Ilivrio,wahle Mayor and City Council U y of Kalispell Rall"POI, Mt. 59901. Thf- Arinual. Financtal Report for the City of Kalispell, Montana f"r the fiscal year ended June 30, 1990, In submitted for your VQVIV", Thin report was prepared by the City Clark'n office. "Onin""Whility for the accuracy and completeness of the 1"Pne"Vmd datp, I"al"dIng all disclosures. rests with the City. Vhrlwulievo the data, as presented is accurate In all material asl,"cvv; that; it is presented I" a manner designed to fairly n-t forth the financial position and results of operation of the (jty as Ineas"Yed by the financial activity of Its various funds; and that al disclosures necessary to enable the reader to gain on undexntandlnq of the City's financial affairs have bee" Included. The CJ ty's accounting records for general governmental operatfons 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 can the accrual basis. Under this method, revenue, are recorded when the services are performed; expenditures are recorded when the goods or services are received and the liabilities are incurred. 01 developinq the Cil-N,'s acconutinq system, consideration is given to the adequacy of Internal accounting controls. internal controls are designed to provide reasonable assurance regarding the sat"q"ardInU of assets and the accuracy and rplfahtl-ity of accounting data used for preparing financial dat,ki and maintaining accountability for a9sets. P"Oqotary coDtyot Is maintained by ail annual appropriation Pystem, The Mayor amd Co""cil Pval"ate the budget proposals of the various City departments to determine the operating level of the op"rntl"q and public service pr"grams. After giving due to the Input recolved from the citizenor the City Co"OvIt adopts the budget. The b"dqet is appropriately controlled through a" on line accounting system, The control is d9c"nuratizod to the point that WdIvJd"al department heads are responsible for enponding within budgetary limits. "rovided -Y A t t. significant operations of the (Aty, as defined by the Hatlong k Council of Governmental Accounting, Statement #3, have "Pe" Wtutled in the accompanying financial statements. I ThR City provides a MY YAngVpf munlclpal services including innWo. fire, buildinq naFeb! pinnning and zoning, municipal vn"rt, parks and rperqatjon, �ptreets, community deXelopment and qp""ral ;OW"Istiativo seuvices. The City also operates as EwqiprAne funds: water, newer, nmbulance and solid waste. I 2 G'enpral. Government Functions Rplr(?Tllles for qpn"?,�) I (joverninent f u ric t-1 1 n n s totaled $6,575,390 in f,"Y.1990, all illcroas(* of, 40% from the 1.989 fiscal year. This includes Special Revenoe, Pebt. Service aj)d Capital Project Funds. o Ii I: C e Ira s ossme n t- s �I'Farnti t.F r V r7- 1) Tne Y1 f.I I Charqt?r, fOl" S(�Y­VfCPS i ) rI f o r f P 1 t, I I r e r, `Co L 1. pe rc e n t increase or Revenue of FY90 _Cd@�greaspj FY89 4,437,275 67.5% $1,505,718 U16,252 2.8 24,352 923,31.6 14.1 377,371 3 67 , 11 5 6 5.6 (10,925) 223,923 3.4 (18,165) () 5, 0 (3 tj 2.5 (1.9,109) 7 - 2, 113 0 411.1 2 4,191. 6,575,390 100.0 1,883,433 Tol""Whl­ vil,ljal;joji of" $1.5,659,701 represents an increase from the valmit'loti wh,jch was- $15,504,295. The total mill levies iTlcrecisp of 1.82 nill.ls for the G.O. Bond debt aiid is exempt from T 105. The increase in tax 1.o a I)oor by the County in June of catism-1 11s, I'o )I,-)V(-- aii umistia.1.1y large distribution in July. ('(li.li)tV also dist rl.huted prot.est� taxes from prior years in the V of $ 1 '19, 094 t-ax a $ 38,431 iri penalty and interest. 111- for. rlrimi I,cl rovetiiip were il,p 5 over the prior year I'-slill il)q i'll irm $205,000 in revenue. A 75% increase in lif:"rmqe UPPF,, a st-.at-" siliared revenue was received. Povowle, fjollorlflod thron(lb the fnift(Ung department increased $51,933 of 55%-. JriteresL earn.j..ngs were down due to falling Allrwltj(All_­ of proporty L�)n .1(-rvy by purpose for FY 1990 and the pro(­(Iillfj t�.Wo Uisca.l Veirs are as follows stated in mills: J, I I I: po 's F 1 Y90 FY89 FY88 7.3. 1.4 76 39 82.03 COMll - 111-, 11 I-allCP '1 0 . 5 () 14 . 0 fj 10.27 Pot-, i ollic"l) L 12 . 09 1 1. 24 R. 12 I'lea 1, t-,)l '15.66 9.68 5.97 C, z1. 11ol)(I 6.00 4. U3 2.89 Fir(" Ill lick. 5.00 1.1"o1"Al 117. 39 11.5. 57 114.28 Expnfirl i taros for olll;�ra I govermnent(A I. ptirposes totaled $5, 01.2, 483, Ka flnf71:f.a�,7e of 11% froill 1989. Tile decrease in expenditures is pr_1111,11,�Afv Otle to repo r� t-1. 1 iiq of expenditures for 1st Alley West in the py 1999 sLatement's. FY .19119 also ivic.liide(] the purchase of the FVCC I.rt.z lci.iBefl.i.ntzi.rrg ii) FY 1990 tAip ('ount-ly milled directly for the tll�y pn.rtAoli of expense fo.r (,Aty--( , 'otinty Health Department; FY89 we prild 11t."I"I , 0 0 0 oil t cif 1-110 City General. Fund for this service. I I e t i -.r, III e. I I i- expend I- ttires r #- Ina i. 11 e d S tah I P while Health Fund Ex pe TO i, tlmi ros i,ncrease(l by $70,000. The increase in public safety enpel)dil-olrcs i,; dII(- I , t o , lua, f-.1d(Utfol) of the DARE Fund arid the Drug Enforcolliolli., Grant Flind and air) ji)crPnse of $36,705 police salaries and $26,000 for pot.tce cars. Coll-IIIII'llilty Dev el opine n t increases included grants for SW Kalispell project paid from Block Grant. FY90 aint. GenpraJ qovornment 526,521. Public: saf(.,-I_y 1,815,_121 pli17.1.1c wol"I's I , 107, 824 0ovelopillent 404,223 M i r, c e -.11) e. (.) I'l. "; 16 2, 141. (", a p.i t �a I () I I t 1, cl y 2.135, 0 115 Debt Servlce 11 E`1_61,.12 5.0_ '10 t cl 1 012, 4 8 3 Increase % FY90 Total _L1Lecr4jftgg1 FY89 10. 5 % 7,991 36.2 181,679 20.3 (281,504) 0.3 (39,427) 5.2 43,930 8.1 64,566 3.2 13,320 4.7 (385,322) 9.7 62,444 .100.0 (457,211) Ext)enclfi-iires fncliided I'Aie General Fund, Special Revenue, Debt Service and Capft.al. Projects I Nut, 40MIUMM10-f! The ratio of bonded debt to assessed valuation and the i""nM of bonded debt per capita are useful indicaLots W tAle, CiLNt'6 debl, position to City manaqewent-, cil-izwlis and investors. RaLiu of Debt, Debt, InKIWAAAM W.C.Aw Bonded Debt $ 445,000 2.04 1 $ 17.34 General Obligation Bonds at June 30, 1990 totaled $44-5,000. , Tn addition, $ 396,092 of Special Assessment bonds are ourst-andinq and $ 1,820,000 of Urban Reltewat fiords payal,,de by the 'Bait lllcremuriL District and not general obligations of Lhe CiLy are outstanding. The City utilizes a daily repurchase acruamoul: for the investment of J surplus cash. The rate is based on an annual bid by local banking institutions. The RaLe for nWHL of FY90 was 39pLs below We average daily Federal Fund RaLe. 'File City's demand dej.-)osits art, ju.LeresL bearing money market accounts. Interest earned by governmental funds totaled $ 165,099; inLurust, earned by Enlovrpii6e Funds wau $132,459. NIPARAMM.W04 Capital project funds blot used annually for Lim ConSLr"cLion of Sidewalk & Curbs financed by special improvemonL distrICK bonds. The City utilized a CaplLat Project Fund totCl"IdUil- rel"CaLlon antl paving of IsL Alley Wes L. AnoLher fund was n6ud tot: ,iW kaiispat tl Project which also refLecLs sLrouL cunsl-rilcl-ion; uLiliLy cubLb ark-, assets to the Enterpribe funds. It Capil-al Equil'Aliont, tund %oa, s Itsel-I for the purchase of Vans financed by a ycahl- for Traffic Hatuly. General Fixed Assat-6 The general fixed assets of the CiLy are Lhose assets 11s,ud ill Lim performance of general- governmenLat. fund. it"in at"I do uoL i no: 1 11(6: fixed assets of the Enterprise funds. At, Of June A, 111941, LN.. generafixed l tu assets t i, , he CiLy amounted co :6 7,692,6Mo. Th i amount represents the original cual- of the asbui-s and ju less than their estimated fair market- value. OupruWaLiOn of qxnnokut fixed assets is not reflected in Lhu CiLy'b accu""Ling UUG"Ld8- The Water fund was established Lo account- for 1-he oporaLion Of Hit, municipal water utility. The CiLy has a upping at- Lawrolni"C. Pt41:k, a well at Depot Park, the Armory waLl and i-ho� Buffalo Hill woll bud standpipe. Their are Lwo cuvured fusurvoW at. Wiffak; till 1. Th.. City maintains 54 miles of water lines. C"bLomuru air; W I I chi W& water used. The Sewer fund was es Lab I i shed to account for chu- i�)n of i ht; wastewater treatment pla"t, LlW sanil;acv newuh Opuy"Li"" t""i C fi': storm sewer system. c' LOLAH 8U4Je.0 kkldiAlLUuJn(-0, I f I na 11C,d c:: i ( 11 wide assessment. The sewer charge is IMbUd "n Wal-01, Ylki atit bou"A, rates will increase 7/1/90 by 20% to finanua wastewater treatment plant. The Am!)q1ancef.MLiL1 was established to hCCOUnL 1!01: tile upot:at ion oil the City's fire deparLmenL personnel. The 5glid WaQeL_jLif!Ll was abi-ablWhad to awcou"t. for: the otwinLi.n uf. the CiLy Garbage pickup. It is f inancud by an alk!"Id I "Waua"mu"L billed with the taxes aL a raLu of $46.00 Vur fusidencu pu, vu. . 1WHEM9 The City joined other Honl,nna c 1 W us atst Witia U) Vol Uk to He insurance pool offeri-ng w o rk ti- r ' s c o 1111) u i i.-i " LJ o it and It Lit) i I i L coverage. Liability limics of $ 1.5 mil I !oil pur occrud cunno wucu- obtained through the insurance pool. The MOnLana Municipal Insurance Authority has issued $6.265 million in Lax uxempt: bonds for 1"Xid tile liability program reserves. The CiLy sjqnud a note w!Lh Lhu Authority for $241,773, its pro raLa share of Lhu debt. Most, Of Lliu debt service on the bonds is expected Lo We paid 1-hry)uIld iul-eroM earnings on bond proceeds and oLhUL funds of they auLhociLy. i2 !,2 F) C-2 C— L S— f cU-1---.t I 1-C-- 11 t- 1-1 -1 .. U In November 1.986 the v(A,(,.,t,6 pas:iud Init-LaLiva 105 to 11miA, cart:a.tn property taxes to Lhe 1986 levu-Is uIllurizi t-fic,., 1e(jj441i,,L(kLU -t-cullicud property taXeS Prior LO ,Tilly/ 1, 1,987. Lhe lut j Oi.d nuL reduco property taxes oi, providt, alt, rt:vt 111.iu JOUI:Guk� Lho, Initiative 105 weriL jitt.c) u-fftz:cL "Jilly ISL 1910. vul-t,,L,t) hbvt: :iulil- a stronq signal t.o Local. (jovecrillic:lit-� fool: a litol,lu efficicikt. lur:;6 ("'oscly public sector. 'Ph e () L i L. I ( )ok toi the CiLy ()t7 Kalitij),LJI i, S i:(; I * ) L'o V1 d e basic services and redtict:-., opecaLional cust..b oht--,cevuc: poiiaible. The Ci t y' s f i nancial p (�-)s i L i c)I I t I it S i fit[) 1-0 V k- d Cons i do r alJ I V () V 0 -C, tide prior year. 'rile Colln L V d i 6 L I.- i b 1,1 Li 0 1 i 4.) LeZ3 L "It 1 L 'a it t� -i a I Ld a it increase: in gaming ice v k-,i it i u 114AS 1) -CO I I (A I 1 0 11.1- liti. 1.1 eti f duct j 1) 11 L 0 deficit position a]lowinj its CAJ bui Id bolki6 The voters made a pos.H-Ave (A)ange for the City hy aluc-t , ixiq to change to a City Manager forill cat Gov��I.-Illilulj 1,1 ul-lt(:Livu 10/1/90. Tlio :iu of tl:j working at the City look tofwacd t-(-) Lhtt hLl1017t6 61. [)Itit U-66iollal The preparation of this repOl't. C0111d not: brl\Llt-. Out Ule- effic-ient su-rvlco ut Lhu �l - 41tf (it, Llit-- Cluluk,a !: t i p. ce $ ti Viol[ as admini.sLratlive persotme[ of Lhe vctrjolt.,, To i'lluil, I expresLi my Sincere app-cociat: t"ll. fit I 1v Skilmll i i L:,d, Hob0l-t btili C i t t f t i 1, /T ELECTED OFFICIALS Wal"its of Oak" Offica, citti..;ial "AlAsual -Coiii7mi—ssi—one-r- -(chairman)--- r-- Commissioner Commissioner Assessor Attorney Auditor Clerk and recorder Clark of District Court ..Coroner Justice of peace of peace ,Justice Public administrator School superintendent .--- Sheriff ------ Treasurer OfficoGliy�'rtlYhrl�6 it) 9 o ljk1j)k1jl.,; Mayor Council/Commission Pr-ed BLICk J,i.m ALki iison o Lzturen Gi :iiimc) I it I Oil M. Duarte L,ij.:jon fit I '1r6 Noel Puvlotoj City manager Attorney Chief of police Clerk Amy Robert -son Clerk/Treasurer Finance director Police jijdge Treasurer Jerry —e-' W-Wf&r7ia—w—e—r7g—a—r5ag collector 'I'l e C 1. L v o I- K jl i ip- 1 1—ha,--sJ w Liu Lloj A.0 Ij LIL All In accordance with Section 7-6.2203 or 7-6 4 111, MCA, I Ituluby transmit the ol for the fiscal year then ended. hospuuti(illy sLjijlitlttud, Date FORM ROC-1 N 21 UU1 .11. Financial Statements A. Combined statements — All fund types and accomit grotips I . Balance sheet 2. Revenues, expenditures, and changes in fund t)alance governmental fund types 3. Revenues, expenditures, and changes in fund balance Budget and a(,wal General, special revenue, debt service and (;al-.)ital pi ojects funds 4. Revenues, expenses and changes in retained earnings — proprietary hind typt's and similar trust funds 5. Changes in financial position --- Proprietary fund types and similar Ii-tist hintiz, FORM BOC-1 14-21.89) M p) N � C a m a, S U) to m q n' c m p Z O LL 40 4A i A Q f- 11! lC WCD 10 JJ It V+ In - f+l V` ul �C) w tp r•', ��, I If) 4A A LA N � q) tr — qY Ucu ro Ul U➢ li) U_ ifA 4A 4i Z p o ao to �+ _ w O U 1O V M C`J ii U ti ; CA- y p) M OD C7 allC7 r J A co J+ LLS j- o� (n uJ 3: a D U. _) 4A 4x Lr `L w Z _ cr m Q) LLJ C > 0 C) c O > Q m to a) ar (9 m n 1— (V a� c� u, CD W u N a) C) W +-- W (v (D z CL Q In CA of (�I ... U) m cv M Ir) 0 m a �m a) o� ka (n o 10 .a Ur qY cn C`J N LO CYO IC) ko w (n 4A 1lA +lh qY 13 c i o U In a➢ N a :a c y � `� U I nY C f/3 q p C N +� N qi a m E ai ti n u c [At o N Cx � � a , q➢ � 4i r+ 0 N 1 + o -U O C: N J M U L o o a n a o m G N f m m °1� qY > E x iS C c�� r U F �. C L) acl b O 0 O Q d 0 r 0 w r- �� y Cox 0002. J r' uj Cd r G � 4x 4A 4x CO LI) .,0 - � C,! C) Ol +, r/A 4A Ur Li' hw t!} 10 1 . 4) •41 wA 09 ce, u; p; t(i ra +ct 4h r. it qi c u, Yi b 4} «. us n j ui N ai U; I N Vic. •u➢ c �Y r O i1 -° ►� (I n b rJ b a 0 0 M 0 0 C7 b 0 0 N M Ili 0 h CU N C'1 Cd N N iV N 10RM 8OCA (a 21 891 rn al C\j clto 0 03 00 m cm Y a_ --I z cn c) r- C' I- in CU [— all LCI I" CO CY) W 1, 0 CS', f-- 0, 00 1. C14 13, (1) M cli fc rt r- If a C 0, W C) 2 U`. r (X.; to 1 I C-, F- 'L ( 1 14' to co ca CK) to ta ---------- Cx) a) U. rn M C;) ur Lt. uJ N >- a) M C.D CD q" 0 Z A, co > .3 5 10 > .0 43 0 Cl, a) r, ia ca U) a) a) E =0 a, LO) to >u Qi > cu X-' 4� 16ai w c X 4; -U> E Ll- E03 E t :3 0 o LL c LLI 4$ M lJ ID f, CO C1 ti w C14 (U ui all L" Li a) w Cl 4CJ c; 7 0 a) Ui Ci, A C., c 41 dW re - 4L) f'J in 0 C7 Cs A 0) I V) ui 11 0 I OHM hOL, 1 14 -1 09, AH44/31,1 M o rn M a. dZ 00 1- :2 cc; -( n — ILL t-- jr In r-, (n ("I In ko VA ko in ko M (1) M OA 0 oo r- 00 M CD U-) kD n n CA in "I v "j �o (Y, cxj k Vj Mcl tr 0 C� cj ID 111 v a) C? in MIf) C) U) "I 1) 0D J. A I-, C,j 11) LO 10 "j kri "1 (A if) "1 Cli W 11) — 0� C) Z o uj rj) in if) trtr tu V JD D u Ur 46 4T UY W uj a. In >. D cr Z :3 -J :Z= W-4) Z 4w CIL as-4 X ::) uj 0 U. Q 44 LUyo 0 Ii v : WI - ,6(06 —CXJ 1 Al (13 U) jlz` 'r in c:> CD 0 ul to w In klD IL L z U, ILI Z U>j � ul r, CL o 01, > to ;7 CY) Oo (1.1 1 rn C. 1-- 47 ko M oj (,I I'l, (71L I ul 4 .t ) z " MCD MJ kV t.D C) J= In ko I-, kr", t W »4' (Y' r, j� 14' I U, r - WI"' ko o, r1l I- tcl t� C.) I rx) I LU to �. I I > v IZP co CIA clq 00 U) to In IN to 1q, Il-. -41 t, - t I In •41 11, 11) U, C'L (14 a, j, r if) P.,r, k L r, 0 U) rj In CN CN Cli clj 0 W-j > 4 uj LL. 0 ul -Fo to - C14 In cc C\ 00 cq Lr (N M 0) o CA C." (,I OG k4 W w C3, rr W to a) if M (D a, W k 0 (�j (f 01 1- c Ij 0 kc tc L W cr W W f - ("I CA t,j (,1 4.1 4,1 c i 0 0 r- C7 clf if, 'j, CA 10 th W Lr rl) C,j ix uj tl V .0 E (D 40 aa) > 0 w > M a) 0 1, Ui, fu .11 > > uj > 0 tx c) 0 C, E C- > > -e 4p it] a :3 L- Q L-- E 0 0 0 0 C. a (L 2 (k) 4) 1 IV 1 u lu > F -A F� a) in 4) — a j �i niCwn- R P C'M M w (u M IA A w wC;.1 4 x 0) 0 - M a) (1) 4, D 3 :3 0 0 u c L4 ( 0 &I, a. i, If) 0 0 U C> IU ALL U) L&I C) E o o o o o ci 0 o C,> U, o o o o o o U 0 0 0 0 0 0 0 C' 01010 CD C) (D 0 0 0 C) 0 C.) 0 0 0 0 0 0 > 0 0 0 X. 00 ui IN M q In 0 t- Jul M 1 4 M CO rl M 0 M o W Co 11 W W r I w M M MW'th M V) o P) ILI M 0 M M M Cr) M U) I W Ili u} am i al a ni S u C) > CU G .11 lu C, -W) C1 'UU c 0 r- V) C: X 7(IL 7 a:) ,11 L (u ZX X IC LL I Z 10 0 > 0, C-4 11 CO aU c) --4, 0' In to 'r 1) ('qj ill it) In w (Y-I r- c:) it) (1) IT, C-� W It, i-) IL) (31 Cq if) P) '4' (1-1 it) 10 PI ct) -V i 1 0 > CD Lll I 41 it) it) 10 41 to M CII C. 0 (14 C) If 14, V- I. 14. N 1;) 11 OD Ir I- ocj. CD it') N c,1 (14 (AD t'j to r I do '1 1- 1D C:; I it 11 C'! I r. In %'0 N 10 c (14 it lU n. U) W 01 CO C-4 M V' 't C.) (1) Ili J) 01 COCA 1") " j CA CO kD 'D I. 0'1 4:-� , - t- I'. v (11 1-- r - 1 '; 1) ; I - m Cry M U') r- CID CD it) "c 'D to 'X) 11 0" w 1- C, -, L) IflI �4- I, CC) (;0 kj) i.0 'T kA.) Iri C14 .Ij V- IN LU 44 dc cn X) C4 Co 01 CU 0 0 11) W ffd I I'D OD 3" .4) M ,D " Cl) (1) - CD CD -J. (14 D T 1 �4 L u 0aU D T LL 4& LU IL I- >< W to NZwo an NWto w (U to Z w c) c) n In in o ki) 1 (14 CA J" (1) 0) C-1 'r In to C) r-- 0 ` 14 tiW If) W71 CA III li,) C I (.-) A C,` c. (,I CV (3% If, CID Ou .j. CD 0, "A 01 14, A 0) ul > 0 do W >CV Z 0 �; CA) 41 r- In In -4� 0-I f) W C,J I-- C"i i"I It Oc Z ad r'- CO N- - - Ift, '41 0 (Ii (14 "41 Nc"i 'I LLJ LLJ U. In aDC14 00 r Cl) W 0% (31 NC.) 41) CC, �'C' ID) _ rq CO ()G IN tt' CTI it is (14 (X) JD lj� W toid] C� 0" 0,C) , 1 �4' CO- C) 0, N(.1) to kc, 'D OD CO 1-1, 'j (14 (V v), li) I (It 0' 0 (14 C'j lid 14 4) r O :3 - 4) > th 4) 3 if) > 4, :3 1: 0 did a) w m & 0 0 0 > 0 do 14 41 did C4 E E E C) 41 do E 41 E M 17 r LU do > > J4) Cc) a.IIl 00 0 41 0 :i; In 0Cy do C43 4) IT -did to 3: t- 41 W > 0 4) do E c 4i In z 4 A in c C, I I 4, 0 M UO 4) 43 (13 U, 3 n 0 0 CL 0 0 111 C: do tj > C) a. In x 0 da 1A cj 0 L r 111 a a, /I uj m S) E 5 6 a 0® 0 c 0 in a 0 40 0 0 0 0 a tdi 0 0 0 d;";O I:, 'L Z 0 0 0 0 0 0 0 z 0 0 0 0 0 0 0 C3 0 ID (a 0 0 0 c 0 c in 0 0 40 0 a C) M 0 a 0 0 P) n (D 1", 03 0 Ji n.- .- x Q,i 64 — LJ N in W ., w C cl I C) 1.6 ronm a5c. 174.2 1 vo Ci c, 0 uI did I If) ['1 0" WERES It) C.) ti I to ur a, C 0 ii did I . 4) c 41 r 0 did 41 C did ad E,, 1 41 Cb ro a 16 (7 CO I Cm) CA ro UP . to In M CA.) CJ CD z U) Cl i CD C-1 U. CD I O La cc a a. 1W a W dt tll 3: 0 to in C m 'AI 0 w CO inCD ILCD 'j rV- au CO iu 8 in 114 o cm: LL Z 'O U.1 > tar n UJ im; UJ in 2! z a UJ z r > I-P in 01 CD III Lf) 0 LU 0 z cn _J ra w M z yy LL Y Nl CX7 in Ci N (1) O 5) C4 on 41 Is E > 4, c d) E 2 M T C' ca 4) F C in uj > c' w C) Is In In c 0 in in ia c > 0 a) in D In a, 44 C a, P, uj 4) 4( 41 (1) X 0) W in on -3 73 7 C) j C' In 'C C 0 0 ul 0 on SE o G a o b 0 0 L) 0 0 a 0 0 0 0 0 a A 0 Z 0 O A 0 0 0 O z 0 0 0 0 C9 CS q O 29 0 LU eq m M at if) (D l" -A CA Cl) 44 ill (0 a%t P- CO 0 M rLIJ m 0 m P) >1 "? st %t I" In k.1) Irl I U-1 C) J'. " r, C) Ic, 4 11 > C. u71 01 > CU 0) > 03 4) 0 41 n' 0 C C7 al w 0 C> C' Q =2!4)w Ln to0 0 0 0C� ul cu ca (A) 0 W C) - fORM e0c 1 M y } N N Z a. O ry a M .— IL Q w C ,_, uc Or O _ to U'I <r to fr. m V lL 41 Ul h7 f� tL V' W ,D W 11' If If C n'1 f•- 'J' In r4 � r t� f- NY Ul f/Y N N � �7 O 0 cl n u, x a, In c it C 2 Li 1 M 4a <rY It- i-' `F C) lL � � t d � U. a 4� w W Ih � il1 w w �yy •A D r w a) �} U �y Z tp C to y' a LIJ w [W O{,,,JU. LL .... ..__ ..a... _.... ,,_,... ._�. __.. .... ._,_... .. ...__ ,. ...._.. is 1G. n i W w w W (7 © N qy G1 In C.) GJ 0 .�. my W 14 �f' - C" Ifl r" r -,o a; a' IU ID . if, •.•. c Iu ror U) f^" LL, V` CYi C:Ci t7l 4/ f� I •1 m� aG u) u1 ul , I ILI ►� 47 C N W r uO W nl rr ul > m c 4 fi Ip N k W > w in o io w c . I E m w m m N (y C z O p C) 4)N C N ai N O W n. al [A O 0 N N N '� ® a �C C N U U •�! m e 'Q n E .c -o a c N a1 ay m r W y n. C U In C c U c] & a In a tZ 0 1 0 C, S c d b G O C O M at f0 t0 f�, OS 0 d d 0 M M M M M M w N M 11S Aiii-4-)j /,-I CA III CD 0. lf) 11' V' 1(1 CD _r, C7 Cn In 10 V` M 14) n 1n 11l C) G� P� rn 01 cv rn ;.:'r 5r' h� Iri ul i oI) •- l7 W' - It) u'1 G O, I!J C'J C`1 U,D I � �1 U) IL) ('1 ('11 U) lU 4i 4Y •It> wo C7 14, V, C) CV U'1 C.) U, 4". '4 mod' I,) c" U, C) C) In If.., +... !' M ,U C) I(, In C:) 1- - 1 r, u, 1,1 U) W 0 l✓i +� fl iii I{ tr) � /u Ni tll WCr Cl cl i+ 7 N a1 Li li a u a c ro of +Gry ,:1 N ~o C lti Win `' 41 Y. III 6 � ,Y o U1 _� c ;& ql w 41 a c a a> N ®til k'. `in a. Ill a u C) C I;iU1 w ui c j 1 o C E tic j 1) E C. a .� i� Irl c '� o m nl n- c) n In W C oi! I al m e > n a d c c) N b Id1R,` a1 n N Q 'a! �() i) C Cl. all 4)y0 In x ar 91 a).f] W C ."! ill p N N ,7 E p a1 ' ca c'a rin n _1 m m M• � , !n^ IY <i d c u. N Ir u. t1e c) d d Q 0 .A FORM ROC 1 (q. 21 89) 11 O 00 In • t W h I In ifl tO in in I f7 LC] 0, N C3 •'i (• i Ca U, I,") 0 1 cl t rr (Js II 0 N 1- 01 M C.)i rl •u' +r• ul a 1 11• Iy) IV CJ C) ill Y• 1 CV 111 CA V, C7 t C. ir1 n .�. 0 II tXl (V C•'! ••i lU O 1 ('7 17t CT 0.1 �N 1 nl itl c 1- Cl r�1 I"t i C.k w' L7i V' 111 I KC' ,".i C:A t.) ,cy' 11 . . .. . .. I + .. r 1 .. I .. I I ' ul O O r- M W I .-I in Qri t- to I C! u') CJ Cfl u) r-t Ikt I 11 (Y .-I W U1 I u7 .') r� C) U if) in 00 1" N N 1 N •-i CU (1l 1 C°- v . i W 01 If] ill I u) I ill r"1 C7 1`.. H ii w <w to ry 1 (r] t i W e-I I it) I I I, i r,1 C)i ul II r-I NW �i• .-� .-t 1• . 1 bt .�� .,.... 1W L'. W U H II M In O I W 1 O w I w U1 I U, ui t) u 1 U1 U ill o, In I co 1 � I •<,� nl 1 "I I I �"I C1 K II C C) 11 1 Ln I N I 1V CJ.. 1 Cl rvi ICi G7 II I I I I w. � • 11 U) O In I .11 I 1f1 till I U") v' i L• l`r U1 /i1 Q 11 v' in w I I°) I 1 r) •--, 1 ,-y . t nl `"C• vlo. YY 1 &i' f+i 'L4 .✓Y ir7 I.'. (r1 u tat 11 .-, h M O I ri 1 CS .-i U, ID 1 i Iy. ri Y (.I II 4'1 tO C7 N I O 1 t`l v' LXS i ID Vr 1 •➢• 1- 1- .n 4 rl .r a 1 0`1 ! , Ix, ,J• I P• c) i c� .r i l c) it r'•1 W U I 'V" 1 .-i I`" •-1 I CJ .-t 1 •-I ul UI u) 7 II ifl N ri 1 .-i I •-- ,�-- •_-- I v-, 1 r1 ,t.1 11 `--' 1 Cry' •+• II CH C+Y C,Y 1/Y m°'Y Idv 49' ■+Y 11 �r In O f•^ <Y' V' 1 N ul ul C:) I e'l itl r'� ID O .-C lf'l I Ifl W In e.-i C7 1 1"C e�v! in w• II O Ol to to 4.0 m i a <i' v° 1 C) •„• Ca M O ill f) tY1 01 f- b ( +, r°i [•• •$• t 11 In r-1 r1 M ri .r I m Oi t7i I t:7 U. I„) CV C) r../ Ul I In CO U1 v a I «•L 11 a. . 1 W 11 it) -I N in P1 1 C) ul U. 1 1 v I f It (1J tl "I U} I b UI . .. ,`l a-i C•C) w i u] Y• n) It at in I! N O r- CJ -A( to •-I W I I'• In O W 01 in (➢I I C) OI •^1 1 CIl rry PV t l O 11 w CJ N M 1 In ••-- ..�• .-, r, ri V• I of •-^ 1 IV ...., I,y iay. (rY L'1 S it cT O In N •-t M I Ve It l In I O ...I N I i)L wi t:, C.J 1 .-, v' i•- r•'1 r- N LD N O I (V I)'] W 1 V• <l' f- I ip U, tl• It) 1 UI 7'•• P`^ O. �, II in W M In it) I W ['^ U., 1 Ir r-i I . 1 '+➢' 1°) ,..i 1 `i` .•1 u') r., S () w 01 -1 Cl I rl t~•i I V" LfI lf] 1 U, CV i C, +•1 n] C`l V) II to N IV 1 N •`, I IQ: ..s ... IIl <..... w ..., r.I ....,. Y.j U e+I- ur a wv. ot, I j ul W O C+. p +) CJl a U lit m O .., ••-, C ••i •,a 11 ul t-t r1 H N/ a ••I l) w C: ••-, w L: w to I I -a `a". •.� dJ C: a Ili i> 41 w (1 7-) 'tJ .1.) IIl w RI la U IIl -.i C •�1 41lJ U C a I: IA d) t1 O ; : ul ••i N t: 1) ••-1 1l to 0 41 M 1a1 W, •• i> •,-i •,-1 4J () W N •lJ i'a liJ .• it iU 1l ,y, f+r F•. (Y.' W .'ItJY 4-1 :: N N 11 C l: .Y) .�-1 1A tl :5:. '•i Ul 41 O W N: A. a 4) C ••t `0 11 Ill 41 11 C. 41 41 q1 :•• 1.) Cl •, Z E-i lX .-1 U t I t) a 1 C C, a (1)it w(a ill Il) ➢. .:I- •,'., 111 W 41 Ill 0 .q .A i4 U it 0 W 41 .1 4^ 4) !J ,--! 1) E•i f] E-I ••-, ul C: $1 it 41 Ili Ili 41 () 'r1 l / •I) i •,i A:1 .Q a,j t) H C9 i `✓ w a 01 ill 'J li •,-t ,-t • 1 C a tJI,It I • J I-, CJ W •�, IJ U !.: U U it, W fl.'o 0.i Ill III ••-1 •-I ;• '7 u`f I: 4J i-1 /-) w C t1 ••`, ••, 1-1 N it N I': Q ,) it '• ;• 1J l) 1.1 41 w Fl tJ 4-I 1 r-I a U U 1U J-) lU O .-i •a 11 at 81 41 t D. ill to 0 ru f' TJ eU 4) .[; 19 .0 )1 dJ <) 1J I,) �1 ti• l)I fit ill C) N 4) w It .-1 1 41 0 0 fC 4-1 W ) In 'il 10 J a U : CP 0 U19 4) . a a N �, lie ,-I l: iU 0 I' ✓, -•-1 ,U C➢. 1) 6d td C: 4-1 4 i O C 1l a 0 •,1 J, w I74 +) a w a f' 4i ry p i 1, I, l O 41) (1 CJ ­4 w w 0 -1 0 '7 0 , 11 •", "i 0 it, t 1 0i i III 1 L4 •, I 4J UI •G 041-4 I: p, w r1 a1 X1 •(1 N .Ll (7) 4-1 O -0 tJ C I ) ( It) ....I I to t) N fl, a 4) >1 to .,-I Ill "U '0 41 ,o 0, •-, 1 N 7 i~ p A U rl C (7 r1 w G N 41 tl 1, 1) (I) w 11 •t I'' a, a>~waa r n J a a1 r;(�i ot: C�. O O O it a O iH ,y 41 17 O N O 0 A, J+ 4 I IU I: :• 1) O o 1 d 1: U 41 I', 11 tl tl a G N , CJ U "CJ q ••-I t: I f: 4: • 1 a U 1 11it 4l 4I JJ 44 $i "O :% t, 'CJ "I '(J i~ U I i '0 •, 1 r i •. 1 Ii1 4-, 'CJ •...i Y i' 4) ••i i; In .t a ".I O k: IJ1 c0 •.1 0 11 at 41 14 4J r: 1 i1F 0 `rJ 'ri •rJ u1 w 4 J O 1 0 'r,Id t1 0 Ile id It 4: t: III O I: 4: 41 •1 �, Ili .1 N a 4) a 41 4-1 it 0 14 41 r-1 11 A, (14 61 41 CL 44 -.-1 0 A 11 0 ••i 0 0 ") 4-1 > > :• C, tl O 1L1 44 C 4-, O 41 0 •..I CY ', I q, ;.➢ bl •,•..1 .,1 a a ll1 i N ,.) 1) .C: •=i 16 lJ w 41 .,-. ,> W 4, 61 ul In ti• tJ 0 IA a a ill N it tl C7 0 w. of 't I O, ul TJ in ,-, 4) a 'd In 1U ul t In to U) 'Cl ill n7 It) a al 41 U Ill 3 U U U O O a a a N (U 41 w O 0 O dJ IU I11,11 i •• I ill 0 1-1 a X. J) •-4 11 14 1-4 " 0. 4t N .-I C'J .� 4: t J •-i ••-1 h 41 U 11 • -1 • 44 U 44 m w Id r, 4- 4i a •• t 1.1 0 11 c}i I. 41 1J 1.1 t1 it r. d i c; a: c ,n C-1 ti o o a tj t, is 1-1 Qi It a I: ni l 11 41 .C: 0 w In w w w 4J .� U C.) ...� (.) ::, .i:: �C flI .-..1 A, Ill I..I i= .i.: I-1 I 1 >]..l, •'• n i w N N N N All N a ul w u) ui N U U t.l u U 0 z N Itl n1 4� •iJ •�J U CJ It C3 c") to (y) 01 (,4 C.) I U') to 11 c4 c,-- W v- -1 r-- I LA I , 1 11 .4 It (N i- Ui (,I C") 0) 1 It E-4 It - 1 1. , I , 1 11 C) 11 r-A 1,C) C;) r- ff) Oj -1 (1) 1 at 11 E-i it v4 t 11 -I 'A ('41 1 oi (,4 11 it 44 CD CA.) II 11 tr) L-, CA 0 h-1 II 11 44 Vt Ln 11 fill 11 al C.) Olt t-D I C) r-i 11 U 11 tO C) kc) W 0,% 1 t"i C3 It � 11 .-...1 .-A .-A CA Ln --- i I (A oi, It 11 - I I - 1 - 11 II -w ­4 • -1 CA I U m it " : 11 *A trt it ash 4y II N in LD I'D co 1- I ('4 It co C) I-,- , I 11 'A il) I co II u1 .t: f4I it 11 ul II W iy VIVj If) ill i vi ol it] f4p. :.j j7I 0 Lf) P) 1 1 (A W II U') L -A t C- <r 01 1 (1 1 - II iij C-) Cu C) 'A I tjs I I 11 U), 44 4VI f,: U ,• I :.I ILI ul 04 C:) tu iu U) O't ­j ul i,'., ilJ 1-1 J. 4J it Ul a) w (1) fit (1) A O (1) 1 C: t 1 I ol 0 4A tJ1 0 "A (A io Ul ill i (41 G o o -1 (1) 0 11 id �4 a) .. 0 (1) 1-4 1U id E-4 I-) � U) 4rj ( ) ;• 4 0 (1) (E) >, 1 (1) uj W 11 4 (t) u 1-4 .0 a) I) 11 4A CL Q) j kh (1) -1 d r" .41 i Y lu c: k: 04 1 Ul a) U) iu 4) :> () 1 4 -) (~ ;I U) f 11 C71.,1 4 f: in Ir., il: -i j M 4J "i U) ::j (1) f-: I-) () 0) 0 is ..A 0 'A ill U U) ( ) I) fu 0 k 1 0 (1) 0 Q1 11 0) r 04 U) 0 U) (U ((f it) L) I QI C: 0 (1) ( j 4 (01 0 a) U) tj w -, i -, i .. -1 1 s 1 ii1 1 01 44 to — 0 a) (1) 0 1 r- 0 a) a) W (D (1) 04 F-- 4.) 0 0 44 " (h W (1) Ul Ill s 1 id 'i f:: 0 0 (D 0 -1 1 40 id at id W () Ul r- (o 4 j f,:: (1) (1) (1) (1) (1) r- 4.) ivi 0 (1) t 1 11 11 11 11 0 th - 1 1 4-J Q i-f � 0 1:31 .,-1 .,1 01 cl, (,I o o () U7 41) W :, (a (1) 4) C" U Ul C,: C-' 4) r- (1) 17' (l) W I 0 1- -.-1 ill -, I id 1-i n i I Cl I i 11 0 Ul W V, 1:" 4J Q) 4-J 1i f A 04 1 r-I ul E (t) rijr7 I 1JUl 11 (1) -111 4-) a 0 14 Q) fu 0 11 a) 4 --1 0 (D 04 lal , I f Ill. Financial Statements -- Contintied B. Notes to financial statements and BBC supplomwit seal othalis FORM BOC-1 14 21-891 0 CVVY OF KALISPEAA, NOTES TO FTNANCIAL STATPAAENTS MINE 30, 1990 1. Summary of Significant- A c- c, oun t i no Poo i t I twi The &;Tlo�Tin6 is a summavy of the City j6pol] 'S zsiclef l I iilzlilt accounting policies: A. Revortino Entitv The general purpose fJ nanc.1 a 1. s L a Lumt,,nt.s j I IC I i It It f i I i I, account groups, boards, colllmi66 i0116 d I I(i iA I I I- I I o f. f (-i u:j till I t-11 ill t criteria e-mbodied. in GA:`Ai Cod. Sec. 2100, 11j.)efijj.jjjcj JjIL. ill,j Entity. " Such criteria are of oV61.61(jilt y (financial interdependency, be , I U(;t ioll 0 f (jovu cli.4 lit, "kllAtoi-i I designation of management, abi 1-i ty l'o :j igni r h.CAIII. I kf i fit: I operations, and accountabil-iL y flit' liiat.Lt3k- -6), tih pi I 1� service (benefit to the CiLy gild/or-its r.-A ud4L�fkl"S, tjilitiik the geographic boundaries of t I I e C' i. L y , 4.1 Ild tj e- I I c., I-- d .1, a,l V a I I cs i .k i u I, ;j citizens), arld special. financic:i I r t,- I a t-1 i u I I s I I Ijs. B. Fund Accountijig 'Phe accounts of the Ci.ty are organi.zed oil t1he brAs,i.i ot, fmItt6 "ilki account groups, each of vjhi.oh 1ki ctmsiktet.Gd a supdl-,LALA� * I enLi Ly. The operations C7f each f Ll Ild. a 1, k: a 4", CCJ It I I L I ft. j I., w i L if I Ak a sepdrate set of s a I f-- ba I a nc i I I q accounts L I I cA L I- olilp 1-- 1. ;j u IL6 r.; -.),L; I .4 , liabilities, fund equity, 1.710vulIlAos, Cilld ol, t:JcJ.Wlfi6c", dki ri I (,Yj)e6 of f it I ik 1;3 d 1-1 (1 a c appropricite . , he f ol, 1,oWj,fI(j Okilit" I j IL0111).i ZI I t_ maintained by the City. GOV,ERNMENTAT, FUNDS General Fund used to account for all. finark iaft those required to be accomLL.od -for in otAiiL!j fmi&j. Special Revenue Funds used to account for the proceeds Of 6 1,) Ct c is 1. revenue sources (other Llic-in expendable Lt'ubLs Or for ma ' JoC (:aj)itAl- projects) that are legal-ly resL..rit,-.;t-ed to slik'c"itic purposes. Capital Proi - ect Funds used to accouiiL for f-iriancial rLlSollfce6 to ire used for the acqui.sition or coit:jt , Y-lieLi-oll Of Majol- CJ aj)k,al, facilities (other than those 1-i'lldliced by propx:AtAacy tmitLj and 'trust funds) - Debt Service Funds used to account for the accumu'lall-ion of resources for, and payment of, genera i, I oiig-- Lt-rjit dt-bl- lic 1 per I , ijiLerest and related costs. PROPRTEIPARY FUNDS Enterpri., e Funds used to account for Operations (a) t1heAL are, fInanced. and operated in a majifkUr sinli,tal: LO enterprises - where Ll'ie tjiteiiL of Life, govet.-Il.l.11(l body is I -Alai. C08LS (experises, including def)FOCIZAL1on) Of t)t'0ViAJII(j OC services to the general public. oil cA contJnuJ,.nq basis bu tAilallood or recovered primarily through User C'1Id1'(JU6; Or (b) 1J1IU,t'0 th1w, governing body has ducidud Llwtl [Jur-ioktic dk-A , (A. revenues earned, expenses incta-rud, aiid/ou ilit.olilk.: iL-, appropriate for Cdp[t.dj 111ilitit.endnCe, t) I 11) 1 J C, I-) LA J k-* It it 111 k.-. I I I CI I I control, accountability or other FTDIICTARY FUNDS Trust and Aaencv Funds used to account for assets ht;ld by tit,:; City in a� trustee cdPciciLy or as an agunt., for: hidividit'As, private organizations, other (joveruffit.-JiLs dfid101.- CAAlk1L I Illidj These may include (a) expendable t-cuA-, funds, (b) jioti trust funds, (c) pension Lril6t., f.mids and (d) CA(joilcy UtIli(L'. miry OF KALISPELL NOTFS 'P0 FINANMAL S'PATEMENTS JUNE 30, 1990 FfXED ASSETS AND LONG 'PERM LTABRA"IJES General Fixed Assets Account Croup used to account for the- fixed assets of Lhe City which are not funds or in Crust funds. General Loner( -Term D.ebL_.A,ccount Gr0iip usqEd to account fc)r al. -I lon( --term debt of Lhe CLLY k;xcept, t1hat act-"oullLed ful- I'll Lhe proprietary or trustfunds. C. Basis of Accounting — 7 - - The modified basis of accounting is followed by all fLIJUIS except proprietary funds. Midet' the modi t I ed accrual Ila 6 j 6 ,of accounting revenues at."e r(.,corded where , 11) 1 C,- 1, () a C (.- I: i la is, when they I)ucowe boh measticabi both 0 andavaj tahik� . Available means collectible within Lhe c.ii-creiLL, pul_iod. Thu accrual basis of accoulkLiliq is litilizOd by thu prop,ric!t,dry 6111(16 for recording revenue. The City records real and personal, I)r0pef"Ily LaRL'S and levied for the clirl:,eiiL Vedi: as fEveliiIE;. TdXeb dill receivable remaining unpaid at yudl, end CAIld not.. L-o hu collected S0011 enough thereaft.ur [,o I)c., availablu t.tj piAV obligations of the ctlfrerm year recol--dt-'d as duic"ru'ud revenue, with a correspondiii(J t-educt-1011 III 1:0V01111106, L.16 by general. ly accep iA�d accomi t I nq pr i nc I p I k!6 - III add itAoil, plAtki, Puriod de1JlIquuIIL L"XGb "lid asses ' !� c�cillec(,ud ilk 1,11'. ckit.l%.;111 period were recordedC f-'V U I as I I I U ill LhU pui- I t'd Ll" required by quiterally accept-ed account. iII(j 1)1'i Ill.- ij)lk�!,S , Expenditures other than interest on .1on(J-1,urnk dubt, al"u- when the liabi-lity is irICLI1',VUk1- D. Budgets _aIlLi An operating budget. is; adoj)LUd OaCh fiSCdl. Yt:sak,' 101.- llik, 6t.lkk,:i4,1I Fund, Special Reverlitt:! Ftm(ts, Debt, ',.)uI:-Vk.0 Fitjjits atilt C,kj,tt,i,tI ProjectsFund; Funoil Lhe Illodtfied accrual Ilcisis. A non -binding management budget is adopted for the 1::Jl j c I 'I Funds. A final budget is legally enacted btll Hie Ci 1".y (Nmocl-I I , oli I It,,; second Monday in August cift.:ut, h(_)1.djjiJ public lkuaihitj:i Lit-i I 6till I uk.;�i by State statutes. CalLIllot be flif 1,('r -1 - Y _,Se The operating budgets it, It a pid'i j': emergency which cotikt fi(.)L have beutt :,il ik" time of adoption of the hildc j u, 1, - . I i i I( I 'A L I till transfers may be itlade be-t-weeii ( " juno-i:al (,ICA j �4 i 1, i u CA L i i cal 1 1 0 .4 1 , A k 1 and wages, mainLenanct.- and opuration alit (.;c1j) it." I oilk, i'l V. As of June 30, 1.990, the City y had ovet-o�i.poiidod t1ho 116-clit.ii Filti"I iiy $7,497. After June W, the CiLy odl)jjl_cad cAll ijilki(I�.t resolution to cover Mlle: Ili.- overeapeiilod I It 1,11 i .) I iilikl Resolution #3954. For repocLilly jjlltpobu.al tlit: Ijittiq0ta reported to reflect the cq:,qwc,)vud cAlit-i(P-11C.�Y 1tt(icjtA, tA(16)j,t,Ui dfLe-C fiscal year t,)11(1. Z CITY OF KAIASPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1990 E. E.qcjyqbratjct_.s All appropriations, except for consLrucLjo" in pc"qtw"", 1�pj" _j Lite end of fiscal year. Lncinitbccnices a L V reflected as reservations of fund balanced 6in(;e constitute expenditures or 1-jabliWa6. L;W;"m111 ""aa" "Ic: appropriated for in the subsequenL fiscal period. F. Fixed Assets Fixed assets were recorded at historical cost and 6sciw"ind wkwt:i as determined by the City at Like inception of Litt; hitdywLai_V, Accounting and Reporting System for HunLana Citieu an" (MunLius. No work was done to establish the validity of Lhunu nouL Fixed assets purchased are now reuorm.-d as in til" various funds at the time of purchase. Stn;h aSsul_u, "LlInt Lbalt those of the proprietary funds and nunexpundablu trust, f""dw, "L,..; capitalized at cost- in the general 1AacUd aZi6Ut_ cit'c'olint, qt'uktp. Gifts or contributions are recorded at fair lilarkut, V4:s , I ut;:at the time received. No depreciation had been pcovid"d "n, yu"uVdl fixed assets. Depreciation has been provided 0)r: W! PUOPW Ly, plant and equipment of the pcopriaLary funds lldintj liju line method. The useful lives of those WwwLs have been waLimaLwA as follows: Buildings 20-50 yea Improvements Other than buildings 10-bO YUaL;,j Machinery, vehicles and equipment 5-20 yuav6 Water and Sewer lines, Pump Wations 10-50 Public domain or infrastructure fixed asseC,s tire excinde'd frolic the general fixed assets account group. Vubtic domain ut: j"W1 structure assets include roads, bridged, curbs and gUL,Luc", streets and sidewalks, drainage systems, lighting systems and similar assets that are immovable alkl of value unLy to kAw governmental unit. Therforcs, the purpoae of stewardship W.- capital expenditures is satisfied Without recording thud. assets. G. Taxes and Assessments accounts Was not lildintaille(i for An allowance for uncollectible a real dlict personal property taxes and special 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 $3,710.91; Kuwut,., $4,523.69; and the Ambulance $5,286.72. I. InventoriesE Inventories for governmental. funds are expensed at.. Lhe, Lime tit: purchase. Enterprise Fund inventory of materials and s"ppfiwb wa:; valued at cost. lnvenLorie6 are offset by a reserve of ujujLy. J. V.,gAtion_1nd Sick Lqav�g Liabilities incurred because of unused vacation and sick leave accumulated by employees which are Vayabte upon curminaLlon are included in the financial statements. The liability for unused vacation and sick leave for governmental fund uwpyoyew., is recorded in -the general lonq-tunu dubt,. account. qr[jup. Expenditures for these liabilities are recognize(l whan paid. The liability for unused vacation and sick leave for Inop"I"LaIA" fund employees is recorded as a long - term liabitiLy i" Lh,; propieLary funds. The expensed were recorded who" Lho liahiKQ Wds incurred as required by gonutatly "Wcopl"0 klc"W"W i 101 principles. R CYTY OF KAI,TjcPli,[,f, NOTES TO FINANCTAT, STATEME'NTS .TUNE 30, 1990 K. Lonq-Terin Debt UllillatAlred general Iong-term debt of tile City, assessulelit debL for- which tile govet��Iljjjejjt. J.11citidiliq spu,:,iajI manner:', i s recordud in a Sej)d 1.7d Ue or ;felt ba a L %>I accounts, the (jenet-ai. i,onq-Tern, i)ew. )3ccount­ L. Contribution Capital Fund c*olitribiltions from grants, customers, Special improvement distriCL6 and ot Iler ouLsicie soiji:,cus for capi-La.l. acquistion Or construcAl'oll al'.0 1,,C:Port.ed el 6 C', o f A L.L i b I I L e d cap j. La I . Depreci.clLioll Oil asset's acquired ftonl C0JIL,rJ,bklLj0jij is reflected i.n the :5LaLemerlt of revenue, expefiSeS dll(,j (.116W .j. u:j .1, 11 retained earnings. The amount: Of (10[)L�eC;J,dtion applic-ablu. Lo assets acquired 1-hrough contribution f I-olil (jr-allLS, ent,ftlullitullt:6, and shared revenues is to (-he ruIaLed cotit.1-il.ml, i ull account instead Of ruLainud eacitiny::i. Enterprise Fund resources received from gi- -ant-s, ov sharect revenues which ittay be used l::ed for opuCAL,iolls act.., to non--- operdtillij" revelillas . M. Fund EQuitv Reserved fund equity is def,illed as Lhat port -,.ion cif 1:11liki tlqtlil�, thdL has -1 Ie q a I I y been I.eqate�i f �i p e C, .1 U n r e S e r v ed f a i id e q I i i L 7 is d i i I e d a:3 t: I I a 1:1 f,,) 0 t- L i o I I of f t I I which is avai.l.able fot° utio ill a futui-e- poriod, N. InterfUnd Transactions lilLurfund transactions consisting of i dent 1 f i u-d S t- I., V i performed for Other fAA11CIS ol: costs billed Lo ut-liuk Utiki'l-, kj treated as experid j. Lure6 iii. tit", 1AI tL d f U' C, U i. V i f I tali i. V j A revenue i'll the fund l_)el:forjlljjiq 1,110 Transactions which constitute Cif , ii 17 k I I I k I f 4 k A, expenditures or expenses i.iJI-icilly wade teolli it wil'it,"li zato Pl_¢40L.,j ly applicable to another fund are recocdud as a-xpuii-LI i i, tit iii i-lit. reimbursing I'und ajul as reductions of Lhu ill list.: ftiti'l that is rei.mbursed. Advances between funds are accounLed f or in 11ho -Appi-lot Ik I .interfund receivable and payable acc,ounCs. O. Comparative Data Comparative total. data for t ' lik: pri(if, �(UL31: have booll pl-i""b-'11 I'L'it I 1 11 the accompanying fi.nanc.jal in 4)c(Ju-i. to pk.k,vl�k_ 'All understanding of Changus ill thu. CiLY,6 tAliar a;ial ptiil ( operations. However, c.,omparaI-.ivt,- (J..u., year totals by fund LYI)e) daLd llaVe AOL bt;kIL t li e s Latefaerits since the i r i f I C '111.13 i I i WO11 ill a k u i Itu undu ly compl.ex and d i f f. Icu I t to I'U- d L P. Total. Columns on Cottibined Statements Illot.al. Col.1111ins oil Lliu- Cullibillod dl'e C'CJf)t,.i0Iiud CIItMok,I:AAIdIML Oil Ly to i. ildi, Ca Le LhaL they a 1--o p r A6,.: 11 L financial analysis. Da La Ill L1lt::6e; t�: o I Illul is (40 iiot. fillancial, posit -ion, I:LSlll.t-s OL opoc4it'iml:j ol: Gliallqub iii tjilztlit;jijl position ill conformity wi. Lh gt nc I Ill a p L u I I principIes. Neith6l, j-8 iilich dal -a 0li::it3 I ldclk, i ­Aj InLerfund eli-ittinations licivu not 11 Likt., 44(lit PAL;94-ki icjjl of this data. CITY OF KA1,1SPE1.1, NOTES TO THE FINANC]Af, STATEM1--:NTS JUNE 30, 1990 2. Property —Taxes The City's real estate proper 'ty Lax iy leviud rill th'-: value listed as or.January 1. for all rual Ci. Ly. Assessed valiles are establi.6)iL-d Lqi Llit., of Revenue based on Iliarkut, Valcle. A cc:Vatilatioll ()F ali is required to be completed oil a pL�l:.iodic, bci.ij�i. is defined by S tlal-u- St"cliAlt-e a6 a i chi 4 Valtle. The City is perifrit--Lecl by Slate 6t-aLuLes Lo levyizouz:, kip certain fixed Jim.i.t.s for varioki6 poipoios- Tll(.- tile City for: Like Yedt- ended JIMU 1990 wit'lilli limits. Taxes are due in Lvio eqiiat. insLal,1111ellLs (ill NoVE'lliber 30 cljitf Holt, )l of each fiscal yaar. (cX C0I1U C(c;k:t,L,ki County Treasurer for L1110. Year 011,10d Jlmu 3tt, 1.')`_ 0 approximaLely 83% of the amount luvied. The taxable value upon which tile tax ltvies fh)c (uliu ended June 30, 1,990 wc;i6 based was 3. Deficit Fund Bat ance. es/j�tAine(l t1arn.i.ncl I —Pile, following Spt-,cj:il IW�-Vullllt. F1111(16 libit Jillik' 30,1990: Airport Fund--$2,905 Considerably i'mprovect t,E,olll pi Liar: veal .S; llk.Vi rate lla6 btAAfj j)IJt, ill Parking Fund--$5, 121. ],his deri,cit, (1110 Lo ci dr,"t) ill revt-nlle ft-oill c"Vertiklio Health Fund---$2,146 This deficitl aj:osu (file to a 'I a I q k.: increase .in taLes for the City's fiC-i!lLll cill:-u p1dli. This was taken into cc n6-ideraLA"on lit 6eLLIJ,nq Lhe FY9.1 budget. Drug Enforcement Grant- $248 Laken into accomil, wholl sett. iliq Llllu FY91, The following Debt Service Funds have deficit bal,allct,:S: 1981. Sidewalk & Curb - $5,249 1983 Sidewalk & C I ir 1) $ 162 1984 Sidewalk & Cu 1. 1) $ 2 '18 4 1985 S i d (:.. w al k & ell 1:1) $ 9 015, 1986 Sidewalk & ( 'it 1- 1) $ 1 599 . 1 1987 Sidewalk & Cu r, 1) $2, fit) 1.988 Sidewalk & (-,* i. I k- 1) 9 'i SID 313 3 61.5 SID 326 2,591 SID 328 $62,593 SID 333 $70,350 SID 334 $ 4,815 51.1) ' 335 S1 �, $ S 11 1) 336 455 LT PI ¢ 7, 1.34 IAT 42 1,856 The deficits are a result: of acc:rlli.lk(1 1,110 flicli'll,red culd i I I L. e I: e s t payable i.11 L I 10 f I I I I (. 16 , EU k,'o 4,j I I I --- I I I q i, I I IL; U 1i p -; 11, 1 1. t; 3 , I I I , I having to borrow illo f I i es ki IlIcA kc: L I 1 1) a V I I I (-I A I L �il delinquent taxes. Reve.-Ilkic- 1:0co(j ni Zed 2 1 C-ITY OF' KATJSPF:I.I, NOTES TO FINANCTAL Sq'ATEMI-`NTS) JUNE 30, 1990 4. Cash to Treasti y Cash in `lT1L-d6U1-y May ifIC-lude cash and cash it. -ems; (lettiancl, time, savings and fiscal. agent: deposits; i 11VU6 1:111kilIL6 ill 1_ I k e 'S 1. a L t.r Short --term Investment" Pool (S. 111. 1 . 11. d .i, i-ec, L ob-I, i gcA Li ons o I , ' L I i e Government:; StateGovernment:;r ; and epurchasu are stated at cost. The composition of Cash in [Tea8tivy on June 13(), 1990, was as fol I oars : Cash on hand Petty cash Cash in Banks: demand deposits tj.11le deposi.t_ s Savings dej,..)o6i Lb --deferred Repurchase agreumetiLLi Bonds Performance Bonds 2,50.00 20, 678. 80 400,954.96 comp. 69, 0 It.14 3,910,000.00 'J'j, o04 AB To L a 1 $ 4,419,399,98 Deposits - at year end, the carrying amount of t- , fitzi CiL)('ki was $421,633.76, and tile baikk bdldilca.� was $IIs,mI1.:?o. deposits incl,ude demand and Lime deposiLs. Of the bank. balclitt"t., $300,000 was covered by Federa 1. dapos t t-,o l'y A 11611i,tAll("t: C.Ilid t iAkl balance was uninsured and iinco-1.1al. , oral j zud - 'I'll i S till 1III0 ki I'Ut I ailk uncollateral. ized was covc-r*.rd by co'I'latercil 1101 d I) V (A iL.' I i I kl I I i,' i It I institutions or by Lheit Li:tistn hill, lloC III litt-, C.i.Ly'S naffle. Montana statutes require that the Ci.ty obtain fol: 111- -ad portion of Lite deposits 1.1 ovis I CIL, I I L 0;. uninsu.L as fu to 50% of such deposits if the inbLituLiun i- it which t Ito, dupo; I i are made has a net wort'li to LoLd.1 asserts raLio 4A' n'i, ol., moi t., 4,1, 2. Securities equal. 100% of Lha ►tiif.nsut.i a kiej)06 i, 1.:3 i 1: lit.; institution in which the deposits are made liar; a ito-L, eiotlh (,t) tacit ,41, assets :ratio of less titan 6 % . The amount. of huld foi- I I Ci Ly deposits at June 30, 1990, uxceeded Lhe oinumit tc;Ljtijj­At State st-atutes. '.title SLaLe statutes (it) liOL Sf)t_-,uit'V ill kjht)"; or name Lite collateral is to be hulti. Investments - as noted above, .9 t d t, t I I"" e s dtitAl()1A,:6o i.lik" t'i i Y, I (1 invest it direct obligations (if thil 011it-6d St.atU6 cijitl Securities issued agencies of Lite it it i Ltd 'S t- k-i k tLi­ agre,ements, and the State e tiliortl--Ifleriii tlkv(.sLltluilt Pot) I ("J `i'. I , 1, , ') These investments are in addi t-I i.oll t o ill i jilk:: 4414; incAuded in deposits above. The City's investments are: categorized be 1, ow U o Vtail I I 1,011 of the level. of risk assumed by Life (A Ly at: Jllfk: 10 1990 - Category 1 i nc 1. ud a s i i i v e s t, file f it. s t. I i at a r-,o i I I �j j I t_• U t 1.ci.I1 k.; k I t for which the 166C*111'jt'it:s al*U held h7' I., I " o I i t u4 agent in the CiLy':i ltdlllt:. Category 2 "rncluded iminsured lifiregist-ot--ud jttvtA:ftkejilkj 1ot: which the sectiril'ies are 11 k: I d 1) V t. I I u, f i I IA I I t'; i a I I I to t. I I I.J broker oar dedlei:­ 6 t, rkis L dt-4)a 1* (At I o. I If. o 1: a (A U I i I J 1 -1 City's name. Category 3 - Includes uninsui-ed and till f,ekj is t I which the recur ities a- . e itt.,ld hV 1. 11 cz; I i Il'I A It; i It s L j. t u (". i o i I , Ij.L ok L: 1 0 JL- ded I ui: , 01" io,r it.; i. depai_,LmenL oc agolit, litit not: ill tht:, Cit.y's The City's Investments are al class i,fJed a.,i Cctttt. .)C)t'-Y 3 . CTTY OF KALISPELt. NOTES TO FTNANCTAL STATEMENTS JUNE 30, 1990 4. Cash in Treasury - con'L. In addition, funds placed in a deferred clk"' employeeS were held ajid iilvesLed 1jV tlhu 1. i 1'. Insurance Coitipany (VALIC). Funds ill th(.: Tar cell al- 'hillu m, 1 9 amotinLed to $69,011-74. 5. Fixed assets A summary of changes in general fixed a6but_-i Ba I ance July 1, 1989 Additions Dalets ,ions '1tjjl(' 10, 1990 Land $ 1,527,392 0 1 , , it.) 1& Buildings 3, 21.5, H.1 4 ti8, 43 1 3, 264 "�. 4 Improvements other than Buildings 1,000,623 .32,843 1,013A,466 Machinery & Equip. 1, 761, 5 39 8'/,127 2 1,4 '30 1 , tj ",),I , ".'j t Construction Work Progress 2,844 TOTAL $ 7,500,212 $ 205,904 $ '21 430 7,692,68o The City council approved ca capit-alization policy filik.-Ll The policy establishes a millimilitt (.-:0sL cof cilld call Uxl*)uk"(.U( i 1 1 1:0 of 5 yedrs. A stimmary of proprieLary fimd tYPu PIcint, alid equipment at "June 30, 1990 l'oLlovis. Ejkterpl*isi3 Land Machinery & Eqtlipment- Construction in Progfess SOLAIGO Of SlJpjJ'1-y Pulliping Plant TreatmeriL Plant Transmission & distribution General Plant Storm sewer system Total Less accumulated depreciation Rma $ 245,369 /)0, 7134 titio, 723 3 4 7, V 09 1)33, tj 5 6 8,746,9[3 .19 -/ , v tj ti 2 , 86 2 , 01)3 (5,613,178) $ 13,140,191 6. PIropeTIT-1 eased to others The City lua6uS ce'rLaill of it-s property to othel:6 ilklde.r opoL..al. i Ili ' j Leases expiring in fut"Ure year . The k0l](JWillg IS tA mdLerial leases and the minimuill fuLlIL-e 1-ullLat.-j oil operating leases as of Julie 30, 1-990. Lessee Leased Property Dtiral'toll a I Kalispell Golf Association Gol f Course 2 0 ()8 It 1,ions Club Vi s j. t ( ') jr-- C c! I I t e 1- 3 y 1--, Hockaday Art Association Art- Centet , 1.991 Chamber of Commerce Depol. Bill Iding 2004 Airport fixed base operators Airport haliqui: S 1) a c e Soccer Association 130gg t'ijrk 20 111 23 CITY OF KAI,TSPI!:T,f, NOTES TO FINANCIAL STATEMENTS JIJNE: 30, 1990 7. Lono-term Debt a. Bonded Debt Bonds Payable: the foll.owing Is a summary of bond transdc-;L i oils of Like City of Kal.iSIA-Al for the yeat, ended 3kttti 30, 1990. G.O. Bond Revenue Urban Renowal Assesstlic.;itL Total Bonds 7/1/88 $ 470,000 $2,355,000 $1,900,000 $452,6211 5Y1770621 New issues '89 walk & curb 18,471 18,471 ReLi.red (25,000) (95,000) (8(),()00) ( 7.s,000) (275, oOO) Bonds 6/30/90 $ 445,000 2,260,000 1,820,000 396,092 $4,921,092 Bonds payable at little 30, 1990 are Comprised Of the followill'A :individual. i_ssue:s : 1,86(le I it Leres t TU 1701 0 f Fi Ila I Bolid:j ()if L i t1a fit I I it Aitiitiix I Da L e lid Le B o I k d.-3 MCI 1, 11 I -A ty Jtlilu 30, 90 1 Purpose G.O. Bonds: Pool 4/85 8.3-9.25% 15 yrs 2000 $1550,000 441),4)00 V i Total. General Obl i.qatlon hinds $550,000 y445,000 Issue Interest Term of F! Fla I Bonds (')if btand i li;j Alillit"i I Date hate bonds MCA Lu r i Ly aysIlud J killu 30, 0 f"I'Skit Purpose Revenue Bonds: 1972 WWTP 1/72 5.5 % 20 yrs 1992 $ 200,000 $ 20,000 11), t)(M 1976 Storm 7/76 6.75% -1, 996 20 Vi' 6 44,i, ot)o 2'/.,) 0 ki V 1 1 c; 1,983 WWTP 9/83 1.0-08%, 20 y.C6 2004 871),o00 6 1986 Sewer 6/86 7.0 % 20 ycs 2006 1. , 3 () () , () () () I , 2 O(It) Total Revenue Bonds $2,820,000 $ 2, 355 if Interest F.i. rid I Bonds 01it'-It.alitt i jklj Aiiiiiia I Ra Le Ma L tif, i t, y I titilt,t I '111flu A(J, 4) 1 1 V kwi k I Purpose Specfcil Asses spients SID 3.13 7.0 1992 $ loo, SID 326 7.75� 1988 '/ti , 000 S T D 328 8.7 % 1999 -1 1 'Jtr, , 1) o SID 33 3 1`i.O 1.992 65, 0 SAID 334 14 .5 1.992 14,000 2, SID 335 12.0 46 1992 1 "), 04)() 4, 1W() SID 336 12.0 1 19911 4, 1) ot) 1, , 1)00 S I D 331 7.7396 2002 1 1 () i () () () 9 0 6 1.982 Wct 1. k & Curb 12.0 t .1990 1 , (I (I 1983 Walk be Curb 1010 !6 19 9.1 2 1.984 Walk & Curb 12.0 1.992 41i, Ooi) 1 000 1985 Walk & C a 1-1) 1. 19 93 44 , f) 0, 6 0 1) .1986 Walk & Curb 9.0 1 19911 20, 981 1 o , 9 1 ! if 1987 Via I k & Curb 12.0 % 1995 -11. , 27 t) 19 , 2V 1988 Walk & Curb 13. 0 !6 1996 34, I 18 3,1, 4 11 1989 Wasik & Curb 10-5 % 1997 15, 8.1 tj I 'a , ts'l, tj Spec. fJght #1 12.0 % 1.993 Pi, ()Oo i u, 1) () () Spec. TAght 42 12.0 `c 1991 28, 500 6,000 'Total. Speci.al Assessment- Bonds 986,938 $ 396,092 W CITY OF KALI SPELL NOTES TO FINANCIAL S'.11ATEMENTS JUKE 30, 1990 7. Lono-terin debt-con't. Tax Increment Urban Renewiil Bonds In December, 1985, the City issued $2,100,000 in Tax t I k I A i Renewal Bonds pursuant Lu TiLle, V, (AicipLui: 15, P kA L Ll b 1 , aJilti 41 1 i'l i and pursuant to the Bond Resolution adopt-,e�d fly 1.11,; Kali"I'tA''I Counci I . These Series 1985 Bonds are con6idetcd t-o j jo, ci I * u, G, I ZA I obligations of the Ci.Ly payable solely fl:oIll LCA)i ijl(-*l.,eAl,.;11t t , by the area. The City has irruvocdbly I)] ed, - jed awt a I) j ) I �' k 0 1 : I L, 1, ",1 k tax increment to the paymant. of Lilo Serios 19tj5 tjind6 ulli'At 11,1vtj 'A first lien on all, tax inctemeriL. i: u v e i i t i ut (j e i i e- t-, L, I- t:1- k I b V 1: I i k.&A i , t,, ,, . Issue Interest Term of WitUrl ty Bonds Out-16CtAndhiy Atimicil DaLe RaLe Bond I 'A t I iri uud 6 10 k I 12/85 6.25-9.5% 16 yrs 7 / I / 0 2 $2,100,000 $1,820,000 aril: i uzj Total. Urban Renewal Bonds $2, 1,00, 000 $ 1,820, 000 b. Contracted Debt Origination Term Due principal Oil I's L alld i, liq (,)tl i- s t, ,.31jd i w) Date D a t e, Auloillit'-- I 'kill Puroose Enterprise Funds: Ambulance 11-1 tercap 7/29/88 3 y r 8/15/91 $ 24,360 $ 20, 630 $ 12,'184 General. Long Term Debt Group of AcCOUIALS Intercap 9/11/87 Syr 8/15/90 $ 391077 $ 25,266 $ I5,504 phovio Val1ey Bank 3/15/88 5 y t: 3/15/93 $ 7 , 1i 9!) 9 vi $ 41 1 , (;o1jjt-;t: c. Rg_quirernents to amortize debt The annual requiremeiit.,6 to amortize all. long--Lecui debt outstanding, except compensated absences payable, as of, Juile '130, 1990, illclud.illy interest payments are as follmis: Urban Year ending G.O. S fr) Revenue Rellewal C 0 ll L.T.- a (--, A TUNE .30 Bond Band Bond bolld To t a I -,i 1991 69,917 85,623 274,350 254,895 25,145 709,930 1992 67,142 84,471 282,02.3 252,695 9,949 696,280 1993 69,367 62,865 204,042 254,905 6-11,179 1994 66,463 54,qt30 284,725 25 6 , 0 IJ 5 t162, 251 1,995 66,523 45, 131, 2 8 4 , 5 6,3 256", 1.9!) wi 4 , 112 1996-2000 355,402 1. 68, 001, 1,218,485 3, 03 9, 4 1 - I 2001-2005 0 22,250 1,254,804 ,i 2 1 , ()'2 b .1 ') 9 tj , ()'/ 9 2006-2010 166,001 Total $696,814 $523,321 $4,048,997 $3,093,325 $ 35,094 $8,397,5S1 d. CouMensated Absences__.P�iy�lL)I.e Compensated absences payable, which rerix.-esent vacatimi, sick lacivi-,-. and compensatory time earnet'l by ell'PIOYOOs Which is PtAVcA1A(, (11,*)oli termination, were as follows: Enterprise Funds $ 4 General Long Tt rm Debt G'rouj) of Ac.-commis-s $ 3`,j0,'/0(j M CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS JUNE 30, 1990 The City participates in the followinq Retirement Plans: Publ jV_BpQoygtj1_RyQrtMgnt System All full-time employees except police and firemen are covered by the Montana Public: Employees' Retirement SySLeM. This plan is administered by the State of Montana. All ellyibie employees contribute 6% of their salary t:ca the plan, whito tire City Contributes 6.417% of the employees' salary to the plan. The CiLy's contribution to this plan for tire year onsted �jurre 30, 1990 was $91,422.02. The payroll for emptoyeos covered by P.E.R.S. For the year ended June 30, 1990 was $1.,424,684.S7 and the City's total payroll was $2,521,334.73 for the same yoay, The unfunded past service C06LO and the act riacial4y computed Value Of Vested benefit of vested benefits are daLuWiloud periodically for the statewide plan and can be obtained uc"w thu Public Employees' Retirement Division. Tire police are covered rindi-r, tile. Municipal 11 o I i or f t i c c; I Retirement System. 41he plan 1 s a defined C0l1LL`jb1100"/"ufinW benefit plan. State law requires the co"LriLo"Llow" lo 1W m,"H_ and the benefits to he paid. The contributions of each policemens' 6alary ace ab ful 1"w"; Wi, from each member, or 7.5% if first Umployt.1 after k1l"I" 01, 1979, 13.02% from the City and 15.Ob from Lire State (ccom m""W:j received for insurance premium Laxu6). The (A Ly conLi i1mil itro4 for tire fiscal year ended June 30, 1990, WaB $71,49H.4A. 11"; Public Employees Retirement Division of the MunLaiv,:t Department of Administration is chargus by Bucl_jon 19-9 Sol, MCA to determine the excess and unfunded liabifiLy "t each w i t V which participates in the Municipal Police OWcurs' Hut it"munt. System. The unfunded liability for the City of Kalinpull may W. obtained from PERD. The City is to make W!Lh lh,.: State to amortize this liability over a P01iUd Utz not WiJAW Lb -al 40 years. No amounts have been recorded in the aca"Wa"71",) financial statements for this liability. W6Lud bunulti" 1" 10. plan were not available. FirIfIghtIrs' Tire firefighters are covered under the Retirement System. The plait is a detitred benefit plait. SLatetatv requires tire coutribut,iouzi tko be. wa, 1 k.; and the benefits to to paid. E a U 11 member contributes 6% of his salary to the plan. Ilk; city's contribution to the plan was equal W Wovi of !h-, employees salaries. The State also contributes, out of monies received for i"6"Va"OG premium taxes, an amount equal to 22.98% "f tios tiywtiqht"i, salaries. The City's contribution to tire plan lAnz ints fin""i year ended June 30, 1990, was $65,285.40. 1`00 11"t"I"Jed pani, service costs and the acLuarlatly comp"Led value of vent. eat benefits are determined periodically for Lhe plan and can be obtained from the Public EmployeW HaLicemu"L bivibl"n, CITY OF KALTSPEhf. NOTES TO FINANCIAL STATEMENTS JUNE 30, 199() 9. Aygants dqy to and f Amounts due consist of the following: M—Fra! QUAL) Parking Fund $ 3,994 Genwral Fund Health Fund 3,686 G iz. I I C.: I.. al I Fund. Dare Fund 1,Uou Gunurat V""d sin 328 79,S91 Tax Incrumu"L 1901 S&C Fund 5,249 SID Revolvinq 1903 S&C Fund 1521 1984 S&C Fumt 2,336 1985 S&C Fund 1,191 1986 S&C Fund 2,936 1987 S&C Fund 3,605 1908 S&C Fund 957 SID 313 1,919 SID 326 3,20.'i SID 328 47,238 SID 333 41,00() SID 334 2,096 SID 336 W) 10. The following Restricted Cash/fnvestmenLs were held by the City Treasurer as of June 30, 1990: Community Developamunt - Rehab Int. Subsidy Tax Increment - Sinking & Interest interest subsidy commercial bond proceeds CD .loan/grant interest subsidy residential UDAG. loan repayment- rehab grant CD loan/grant. community emergency Water - Replacement & Depreciation Sewer - Replacement & Depreciation wwtp - Reserve for OperaLioa6 - Construction - Sinking & Interest, - Contingency - Capital Improvement & storill Garbage - Replacement & Depreciation Tram t k-Aagwy-MA, Valic 457 Deferred Comp. Performance Bond - bond held Restricted Cash/ InvesLmants loans program $ 07,S7 1 JA3,046 98, 6ao 228,000 20, 127 11,000 39, 90.) 26,18o —19,014 $ 717, 169 $ 205, 1 1 4 1, 000 30, ji 10 1 , 11, � Hod, 4 W 2 / CITY OF KALISPE11A, NOTES TO FTNANC*IAT, STATI,t'MENTS JUNE 30, 1990 11. Fund Equitv 1108t:;trves (if the City al-, ')line 30, 1990 Special Revenue Funds Tax Increment --- .reserve for sinkiniA & j,iil-erust- reSt--L-VO for ilit-0,11-t--61.1 Slibij-dy 9il, 6(1 reserve botid procut.-ds 2 6, o i) i re6el:ve tot, 1, 1 " / Community Development reserve f o r I it t- e reti L 6 11 bs I (I III I'l I UDAG Loan Repayment reserve fox: int-orest- stib6,idy 6 r U.-j U 1: V 0 1: 0 1: 1 0 C-A I I I �A it t, t, I:- u i t-, I - ' V t3 I: u I I ',.;: I I �A t) A--4A I L L, 19 1).1 1" U i L;: I V U GOM1111tit I I iAuncv 111, (1 1 Special Reveittle Tot -al :t 717, 1t"4) Enterprise Funds: Water X'c:Sef-VU for I1 & D reserve for lilveikLofy slipjAiij.-, I j Sewer reserve for H & 1) reserve fist' construction -VAN reserve I: o c c) 1) u r a Li o I I S JCL16erVe 1. U f Cd a .1. 1 flip r0V 6 a I I a f- sti>ttts 4 is .rebervu- r. or 6ink-inq & intui:uLI, 111 2 ru6urvu f (J,c contifici e1kcY Garbage -- reserve for R & 1) Enterprise hinds Total- $ 12. Changq�i in C-ontribited Capital A Bchudule of changes In contributed cclpit,aji:3 Contributed Capital. 7/1/89 Add. Capital Grants Deduct. I)upraciation on assets acquired by grat-il,6 rounding adj. Total. Contrib.CapiLal 6/30/90 Water er $ 56,77-2 (16,378) i Tk)t ai I $ 495,50') (212,427) ( -2 2 H , 8 0!i ) $ 622,159 $ 5,315,447 $ 'i , ()37 60fi 13. Prior Period Adj-ust, -s During the current, fiscal year:', adjustlilent:8 re , latilikA Lo pr[ol, year transactions were made- to tile ret-ained uaritiji(16 of the Water fund to accutmL tor: an inacctivcit,t; invt-.nLuty Laktit FY89. Fund Amount Reason for Adlust.-ment Water $ 12,079 2 8 CITY OF KALISPELL NOTES TO FTNANNCIAL STATEMENT JUNE 30,1990 14. ResjQM!_Eqq1Q r�si _TrSpyQr The City did not have any residual equity transfers this year. The City maintains four Enterprise F"nd6 which provide water, sewer, garbage and ambulance services. SeqMunL infOlMaLiou. tOu Lhe Vuat ended 6/30/90 was as follows: WATER SEWER AMB"LAME GARRIVE 4TYPAI, Operating Revenues $ 709,550 t104,013 Depreciation expense 11,2,114 365,605 Operating Income 103,504 180,382 Net income 1 19, 299 20,034 Current Capital: Contributions 56,772 495,505 Transfers Plant, Property & Equipment: Additions 6134,023 t109,445 Deletions 11,564 Not increase in Cash & Cash Equivalent (213,714) (237,331) Total Assets $ 3,967,401 $1()/03,27/2 195,635 241,016 2,2S6,214 ti'm 31,226 S26,104 34,121 9S,2S3 42t,260 33,929 109,292 282,5wl 0 0 552,27'1 1,13.1 35,24U 1,010,647 11,564 5,416 112,A19 (113,196) $09,4AO $4SI,919 $1%202,010 Bonds and other long-term Liabilities: payable fm operating 60,693 2,3n6,473 14,992 11,060 2,39A,216 Revenues Total Equity $ 3,967,401 $10703,272 $IS9,4313 $4S1,919 16. F9nding,MtQAt!Q11 The following is a list of litigation parading agalnmL the MLV ol' Kalispell and the amount of damages claimed by Me PlalnLiff- The City Attorney has evaluaLud the poLunl;iat of luba r"c u"nh CA"'A., Carment Franklin v. City of Kalispell , Dtstrict, C"uci. OU-88-375A, wrongful diuchargo - damaqeS Vuquumtud A00,6M) Potential of Joss - HUMOW Marquart - South Kalispell Sewer District, Suing the City over Sewer EaLwu; MLy COU"MC 6"Uin.j for none payment of utility bill 430,000 City likely to obtain judgement, ReMax Real Estate suing the City $60,600; City w""nluc n"i"q ­u". the sinking planters and parking 1"u on mu ln "wi 2n" bi . L City suing for costs of $16,000. - ruaa""ahly V"buiblo 29 CITY OF KALISPELL NOTES TO FINANCIAL STATEMENTS June 30, 1.990 17, Loans Receivable IJDA(; FlInd Joan recr-J.vable is 1-.lie 25 year loan due the City from (:,'oodale and the developers of the Kalispell Center Mall. TI)is lnollpy Was an Ilrbi.In Development Action Grant to the City by 11111) ill 19F14 for t..loe collst.ruct--Ion of the Mall- The payments from. (,(Iola to at)(I Jlarbie,rl are a local sotirce of revenue which the City if, lisill(I t , o fi.tlallce the ou go.itiq CommunIty Development: Program. Thr� 1-01-11) Of the loari is 25 year. interest, deferred for the first V-.ar, hllt-arc,rtal11q at 67; per ajiuum f(,-)r years 2 through 4 then 9% for tl)e reittalwing 21 years. Original Loan Amount $3,336,928 6/30/90 Balance $3,135,005 T--i,r tiv,,remeiit-. Filivi Joan to the 2nd Avenue West Professional 10ii J-dj rig, A Ilart,l)(IT-Silip, In the amount of $67,000 dated .30, 1.985. tnterest will.. accrue at the rate of 5% for the firsl, 15 year-q. For years 6 through 1.5 the interest rate will of— rjio at: ral-le [..)aid On U. S. Treasury bills as of the 15th fjn, r)f .Iai)tiary of the year in which -,aid payments are due. 11111f, joal) is autllorizo(i plirsuant to Ti.t.le 7, Chapter 15, parts 42 avill 43, M(,'A an(I at). ordinance #933 enacted by the City of Kalispell cl-lat.,-iliq t:hp Kali.spol.l. Dowwitown Redevelopment Plan. The City is to and prevent the spread of blight by !Av- rra(Jpvelopmejit of land by private enterprise. Tho Irl,11) 19, f0r� the FIC(ILI.I.SIL-Jon of real property for development ;1,-, a parkiliq tot.. 111in halafice of Lhe loan as of 6/30/90 $ 52,158.00 PeceivabIp is a $375,000 settlement with 111C., COntraCtO.t for the 1975 construction of 1,leat-Joent plant (now abandoned). The City received $125,000 at closing I)oc. 1986 and $90,000 was paid Dec. 1987, 1: Q () , () () 0 paid 1988 and $95,000 pa Dec. 1989. !Iitwo FPA (.()nVrJhuted to t-lie original construction of the Waste- Wof ('I.* Ptant , we pai,d $1.3R,654.00 to EPA for reimbursement of ohandollod fkqllf[-)Illont. alld lega.1 exl.)enses. The City will use the VoIllailli'll(I Illollies for construction of a new plant mandated by EPA for phosphorus removal. 1)(:Je-ried Revenue Thp above ment-jonpd loans are offset. with deferred revenue accounts. IJYic,o I I ected taxes receivable in governmental funds are offset with df-4P.,,rrPd revenue accounts as explained in the "basis of accounting". Coun.tl ly !Ii,ovided f.33ei-vices Tjle� Ctty of Kalisp(-IJ is provided various financial services by County. The County serves as cashier and treasurer for tiv)- (.*ity for tax at)d assessment collections and other revenues re(-(,�Ivc�d by the CounLy which are subject to distribution to the taxiTiq jurisdictions located in the County. The collections made by the County on behalf of the City are accounted for in an aw-111(w fund in the City's name and are periodically remitted to the City by the Coiinty Treasurer. The County charges the City .Vor fops associated with City Special Assessments. 9R us CITY OF KAWSPEbl-, NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1990 ;"ofrtureq ;)t4r, independently constituted entiti-es generally rl-alpd IW two or more governments for a specific purpose. c i l v C""rlty Norlith llepartment -- is operated under an interlocal nor—mo"t IwLwe"" Flathead County and The City of Kalispell. 11114- 1)(1parl'illpfrit s tunder the s"pervision aivi control of the "if V (1)"rlM 11-alth board. The Board consists; of seven members, ,Ii,r (,f' whom al— appointed Ivy the Board of County Commissioners. ('ellillt V rlle proppuVy cnqnPrR directly for the City's ilml it)" fm i hr, f-mcni year ended June 30, 1990 at an -wWW"l- late "f 3.75 mills. I I I ,,,I I t ;Im 7 (--) (,"V0rnqP - Effl-cLivp July 1, 1907 the City of rnlirpnil jninPO w i t h other Mont nna cities and towns W it'lm o F-,PJ f il"I"rallce pool offering worker's compensation and liohilil,y v"vovaqn. Liability limits of $1.5 million per cl-r"u—nap worn obta 1 n9d through the insurance pool. In August "I 19HA the pool (renamed the Montana Municipal insurance Whear !VV) had isnund $6.29 nd-111on in tax exempt bonds to fund &h- linhillEy rOsor',ns. 'rho City, upon joining the Pool, signed "I iwt- witAi thr, airt.h"rity for $241,773, its pro rota share at lh- dobt, in nrdor to help secure the bonds. The debt service on it)(' hands is (-Nxpo.rt.-.ed to be paid through interest earnings on bond 11ti"Viods, and ot-hr=r funds of the Authori-ty. As of June 30, 1990 f h- IM 1 A r(Fj)(vr-l- for J. i abi I fty insurance member's Statement of in Fund It,-11,111ces fox- the. (,ity of Kalispell reflected a 1110101"r'S fund halan(.!f- end of year reserved at $164,048. The MMIA :0 VOIr Ono in expected to sell bonds for the Worker's urf"dinq as well. 111. Financial Statements — Continued 31 123 C a Individual statements -- By fund type Page of pages 1. General fund a. Balance sheet b. Statement of revenues, expenditures, and changes in fund balance c. Supplemental schedule FORM 8OC-1 (4-21 89) GENERAL FUND BALANCE SHEET 32 123 Page of pages Accnunt number Description General fund 101000 ,_.ASSETS Cash/investments - unrestricted S 615,689 102000� Cashlinvestments - restricted 103000 Petty cash 550 TOTAL for combined statement $ 616,239 111000 •taxes roc. -- nrobilas S ' T'axes rec. - foal 247,649 _1_13000_ 114000 "Taxes rec. - net proceeds _116000 "Taxes rec. -personal 89,472 116000- *Protested taxes rec. 208,245 116900 _ Protested tax advance (credit) 119000 *Special assrn. roc. 250 TOTAL for combined statement $ 5 4 5 616 120000 Other receivables S 165 TOTAL for combined statement $ 16 130000 Due from and adv. to S 8,680 TOTAL for combined statement S 8 680 140000 Prepaid expenses S 3,126 TOTAL for combined statement S 3, 126 150000 Inventories S TOTAL for combined statement S ""TOTAL ASSETS 00S 1,173,826 2_01000_ LIABILITIES AND FUND EQUITY Liabilities WtS._paydreg. vets. pay. S 202100 Accounts payable 38,588 T 203100 Judgements payable 204000 C:ontlacts/lease - purchase/loans payable 205000� Matured payable 206000_ -207000 Accrued payable Vouchers payable `TOTAL for combined statement $ 38,588 211000 212000- Due to funds_ S } Due to govefrtment TOTAL for combined statement S 214000 Deposits payable $ TOTAL for combined statement $ 723100 Defer. rev. - real S 247,649 223200 Defer. rev. - p®lsonal 89,472 223300 Dolor. rev. - spec. assm, 250 223400 Oolar. rev. - protested 208,245 223600� 223700 Defer. rev. - net proceeds Defer. rev. -mobile homes f 0 CAL for combined statement S 545,616 "TOTAL LIABILITIES IN.. S 584,204 250000 FUND EQUITY Reserves 9 1, 1`01 AL for combined statement S 271000 fund balance 9 589,622 TOTAL for combined statement S "•TOTAL LIABILITIES AND FUND BALANCE -------- 1"- S 1 173,826 'Report leceiyables flat of ullcelloctiblus. *' Total assets must equal total liabilities and fund balance. fUftM HOC-1 14 21 091 GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 33 123 Page of pages Account number Revenues Item code Actual la) Budget after transfers (b) 311010 Re_al_property 57,969 1,020,761 Personal property 116,812 124,360 _311020- 311030 Ma(or vehicle 311040 Not procaeds 312000� Pan./int. on del. taxes 58,866 22,300 �313000 Tax title sales �314000 Light vehicle tax 85,268 80,625 310000 TOTAL TAXES -----fly- T01 $ 1,618,915 $ 1 248,046 321010 M.V. Plata lHes (city/town) 124 $ 38,512 $ 38,200 -32_1020 5% new use tax 321030 Title rag. tee (city/town) _T24 T24 2,653 1,900 32_10_40 Other T24_ 321070- _ Recreation vehicle fee T2_4 rt' fat Fees 5,984 7,800 322010 Alcohol beverage licenses and permits 199 14,800 18,000 322020 General business/ professionalloccupational licenses 2,522 2,500 322040 _ Gambling licenses and permits _T99 T99 1,530 1.050 323010 Building and related pormits T98 115.443 323030 Animal licenses 799 1.400 323040 Other miscellaneous permits T99 754 350 320000 TOTAL LICENSES/ P E R M I IS -•--�---------f� $ 183,598 $ 134 700 331000 Fedetal grants (list) S $ u - Urban�ForestryGrar _889 t 3 000 3,000 333020 'Taylor Grazing Act -889 333040 Payments in lieu of taxes 030 H 334000 State grants (list) CBS State Gaming Lic Fres 32,200 25,000 335?li) 16T Reim PP 7,604 -335010 Liquor tax apport. CBS ` 59,994 52,500 336016 Wine tax_ apport. C89 1,723 1,750 _ 335020� _ Beer tax apport. (city/town) C89 26,359 336030 M.V. tax - Ad valorem C89 ___335035 _.- _.__._.._-._.,. 336066 Aircraft registration .......... Corporation license tax C89 -... C89 68, 193 335065 Sevelence tax C30 ,`.... 335076 Video poker apport. C89 335080 911 emergency number C89 33608Ti • Child support incentive C79 � 336010. F.W.P. payments C89 337000 Local grants D89 338000 Local shored revenue D89 y339000 Local payments in lieu of taxes D30 330000 IOTALINTER- GOVERNMENTAL --ip- $ 574,432 $ 377,750 IOIIM HOC �1 14 21 1191 GENERALFUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - Continued 34 1 123 Page of pages Account number Revenues Iten) code Actual 1a) Budget after transfers IbI — -1-6�—TiZcellaneous i4 341020 collections County attorney fees All9 A89 $ 327 S 341041 Clerk & recorder fees A89 341042 Election fees A89 341050 341060 District court clerk's fees County treasurer's fees A119 A89 341070 Planning fees A89 347T-(120hJ111-11n Charges 141,130 140,210 Board of Ad-i It000 700 342010 Low enforcement A89 5,750 342011 Sherill's fees A09 342012 Board of prisoners A89 342025 Fire Hydrant Ins a_ 20F000 20,000 343000 works charges A89 -.Pula.lic Central Garage 53,500 54,000 344000 Public health charges A89- 345000 Social & economic services A89 346000 Culture & recreation charges A61 16,064 8,300 F-0-0 62,469 55,000 340000 TOTAL CIIIARGES r-OR SERVICES --1"- 301 588 285,260 351011 Jusolvo court fees - 50% share 35110112 Civil fines 3151020 Oistfict court City courts 19R.061 215,200 351040 Other 360000 'TOTAL rINES1 FOHEITURES U99 $ 198,061 215,200 W1Li00 ii, s ents/leaes $ 5.005 3.5 75 362000 Other miscellaneous revenue 3,578 400 365000 Contributions and donations 400 1,000 367000 Sale of junk or salvage 360000 110TAL MISCELLANEOUS U99 $ 8,983 S 4,975 371600 372000 Investment eamin s Royality earnings U20 U40 57,355 60,000 370000 TOTAL INVESTMENT/ ROYALTY $ 57,355 S 139,595 TTAL REVENUES 2,942,932 9 2,405,526 I 011M DUC- 1 14 ' 2 1 1191 M a N � a OD CD •-- a0 OD r r O u1 N l0 V' In M r ON ` �-- N a7 r N r- •- r• '•- ifl V' 00 cr' Co Lr) en lD m r- O CV CO tn 0 m a Ol ` O T Cn co oo c) c) a In U; C "" W Ul N M e- W O O r•' 00 r• r' M r V' M CL .n m M N 1n M N CD r N N N r q' " V' OD In Ln CO r lD r O OD r r- O N M v 7 u Ol r M -• d' to aD oD O �D O .- 411 tD N Ifl =1 u �f M cT O 00m !-' a L ii y w to w fn ,- CD CD (n r. U ' M N V' M N CD CD N N N -T r V' d' X Q " V' co 1n a P• N N N C O u (? O �o v N m O t.1 Q1 Of m Ilf �- 01 01 M N W 07 N if9 V tQ m 01 N 4 N U N N N N N CO N N N N N M 00 00 N P z w uW4. LL IN4 W w W W Y, b. U. LL e4 LL LL W 1R. U. W LL M. W W M 16 U ° N OOi O N N N OD O +Ot m y Ol V O c7' 00 M a O! 01 N M M O1 M O Of m w�- Q1 m M N w O N w N r0 Of in N Mw 00 N r' 00 W /O� � 0 /1 N 00 w w � u W ® a a W M cX' r 00 r r- c) wao v' mot' lIl M CD N _ vi O2 =D -I' M r`- �"' �- r- �"' M M 00 OD r 1D m r O io m O M •^- N �•-• V' ao 00 m w O CD CD m ,•- r �D m u 0 °y W W r M •-- N aD P• r r an CV N rn N W M M co e E L#.I � ur a► ,� yr A a Ol 0) W M M Off M M M M 0 P d1 Q1 M N tll N w If1 V w W m N � N N N N N M N N N N N M w M N r Z 00 W W W W W W W W 2! ..: O W w W w w W W w W W w w w w w W W 06 1M M rn w in r %D N v1 M h Q1 Ln 00 — O N Cn M to �P c m O In Cn CO 0) +-- O M N Oi O N Z _ N�- m to V' r V' N CO O -V N O h CD s �-^ N NM O U1 P to to O r N > r'- N (N h Cf) M ir IA ). I N E a C1 Q1 Y) M M O M CD M 0) U1 r M OA M N w m N W W +0' w m m N u 14 N N N N 00 N N N N Cl M w 00 N P Z w CO O O N w w w 0.°.' Q w w W w W W W w w W w W W W w w W W w W w W W w w C � pw r-1 N c w G O Cl { s� vt a m O ro4 � a N Ql a c c Im •C u c (n Ur-1 c O O p1 u! N O H +Q ii N .� m m C C O N CL O g W VI �, vai U 'i+ •C u a s •u LL C O U a V a '� .Z U of UC 7 O� J w O CA a u0i a E Z n� .. u U a '2 ;c w'n •� E W +' A u, a E O u Q 0 O. m C a u Iq o ` fn a Z N a E '" v E> •c ° m m oC a otf E H to Z m a N a a m Ol m a _u m p O E L O N W W i+ U y C W N J > a N N u• c _ a Z y u v u N Tc c c} a E O O+ fm ? •� m > u! •c m •u C vN c N v Q1 a a m �o m yr '° tm W X. w .° O O O r y a N m .b q c •c .M a u C7 Z g a c m a u aal v E u .c u ,, c 'u c c m e .1 GC ; ;' o a o •� -C° -+ a a0i x t u V c a m a t0 rn a m a a m a s Q w .- m a 0 Q r a w -� a 4 •u. w m Q- oc n-j LL U U w a. U O r> p .j O CL ii n` U O u �. 0 A 00 a' rn W c y � t� M_ E u 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 O C ? 0 0 0 O O O 0 0 0 0 4 0 0 0 0 0 0 0 0 O O 4 0 0 0 4 0 4 0 O yi O P N M V 0 W N M M O r• N M V N W N M O O P N M V w w n w O a. 0 0 0 O O O O Q O O P P r P P P r P r O O O 4 0 0 0 0 0 0 O � r '- r P r P P w �- r` M r P � ►- P � P P P N N N N N N N N N N w s V It V .t V d V .t et V V V V v V V V V V e V V V V +t 1 V f OHM UDC- 1 14 21 119) h U1 (A Ri (l a VI m OJ to N _ ctl v p ao to Ln tD d' p M ro 0. C — ro rn O M t` M M 7 r AYI tf) tD N Vl ro a N "U f^ N u._,a O O to O CD O M tCJ h t" O ° °'aC tvt f N Cn M M N N N tlY C O • uO �O v in tlI G O U N C N N N H Y � E a pl vy r d r O m r fT W N O/ W m N M CO M Q! n N M N M co CD N M y C» V O to O W 0i iD M tP M 1C'1 OD I w U o0 QmOm a Q rowa+ u m uE CI z CL 3 a° ►� yf to � n E a to d I-V 1-0 m r Cf IO N m W 0) N ID m N N m N a ° 00 V O pi 01 w Cal w O 0 m w 00 M m h m m O m C7 67 c9 /� 49 t9 f0 R9 R7 lA C4 C7 t9 r, t9 l'J LSI U z � z a `y fu u r_ Z n w o co al l0 to AV o .- ui �° M m ao Z V! @� I A 'ro 1* C� N u1 O O a 'v r- n M ON.- �aa LU uj � a U1 LU E a of d r V r O M r m W N do �y of N tp Oi N N to N m V 0 Ql M OQ 01 Ot/ tm to m W Z 00 M M n M m W 00 M w W W w w W w w w W ua w W W W w w W 1�! 1 ida O Ch r- r \° tri w N W t N m e- '- E 4 Qi d r d r O m r to to N 0 W OI N 10 O/ N N m N p0 V O O1 m w M M CO W Im N z 00 m m N m m m m W 0 W W w w w w W w w w W W W W W w W W W W 0 i"mm c; a � t .rl U C C O CD V c m a in c aroi o o m u n m a x aNi N r j O. G a U C x u E 'O u� u N a U L a Co a 0 Z a aci c 4) u - w x ui E a IDC7 U y U a Y a a O O O Y E .0 0w v m a P1 �' U O 1" m O a U ° C c O O a V u O u .O D m ,) N +� co .0 m e W U .� ro t0 N ®. 6 U .N r E 0. u m m 3 °! a o o c v .� o m o� c c a a a ti ¢ Q ►= U) t°n t i n 3 u, o U c a 1� •o CL x z O 0 7 Q N r � uE p o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 o 0 0 0 0 ua z O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q C W O r N m d to 0 t` W M O r N M d O O r N In d 0 0 n O 1. O O O O O O O O O 0 r r r r r O O O O O O O O O O cn m M m m m Ch m M m m M M m M M V d d d V V d V V w d d V g d d V d V d d d d V V d d d d d d d d d d I UIIM UUC 1 14 11 UJI 0) N cV El' m R rr In N M m N �r k.0 to o r- r rn o w m t~am C y r (o m N m aNi w 6� 1D In N M V' to In o r C " c :n v u V .- o m a K o V+ N ,O � a 1 K K K K K K C D 26 0 c.1 "Ci s� C a► K K ter as K C Ero m m m m m �i M O h h oo u► ro as in to w so i0 tD N ►�• w m Y. w AA. IL. 1i. IA. 11. 11. -O QM c0 •-- a„ O N /O W C U N OD CJ 1%1 u E •e to N co Q n � N a � wA E a m m m m m m N m r r r tr 0 o h h to u1 o m uo In w 1O w to to VA u t,7 t9 (:1 R9 G! t7 00 to to a 1,7 � a a �i Op O a as r` P N to O N cn ui to ,_ w a a C �a o a1 ui uo '-o v V a, m N N '- N to LU E u Z t 4a K K K K 1 1 1 1K E,w m m m m m m N m r r r r O a h I,00 In 00 w In In 40 w co It1 In 0 w w w w w w w w W w w w ►u era �tA a o tr o p ^m •v y 0 N CD Wm O q�i -- 1^'• '- tl' M (L In tit rc K K K K K K ,aO m m m m m m N m r r r r o h h RI U1 co Co UI a) w w 10 40 to 1a! _,_ rt w w UA w w w w w w w w w w . ;F. f"" 7All,O a E f.lu � o a a c 00 U w ) uai E y� C N = O Z C �.. c n v a '> O > La o 0 x E 0 •� 4 H h C a V c 0 .. .4 >1 « c 0 �' g o Z o ff v !! c 0 5 z " C m u '� cwc E a " o O °' m y a a c 0 4 O _� � E N ti W a cl E u o O b O b C 44) n a t? ai A o O w GA '? MW ' V r d E a 4 - [ � E ?wya tWa w w O no. If N0Q. 1n O O O �> x O LIA to Vt Ct S a U to W QC . A t.. u°E u� noo 0 0 0 0 0 0 000 0 0 0000000NiT 0 0 `0 0 000 0 '�( C a O r" N 0 d 111 0 10 0 O O 0 r 0 N f+! 0 to d d d 0 O 0 O 0 0 N 0 O t!9 a, 0 0 O O 0 0 O 0 0 0 0 0 0 0 0 0 0 0 e^ 0 0 0 0 x U7 to to to In In In 1n 10 Ito Iw w w t0 0 w lD t0 h h r'. h 1 OilM 110C 1 44 11 891 N fY) Q? fV 01 O. QT CPco " W N u w o (n M7 map m C O x'a */T C O uO w O 'O N � C: O CJ d 7 w � 010 U = u W °.°m m M N CA U QO uEE- EL V �.• [L v a D 6A. N W N O u N ° LA. w O co 1j z N1 A m a.T z ? a u 0 O N LU Lu lu E Z Lu to a ® 0 got t1! .wq f0 N U ww+ °z0 w > 0 d -- a. N w ft U. � E Z OT O ui u 1i F-- U a 0 0 C O _ .ro u " y ® i> 0 C m p r cr c 0 u w w vd O O O O O O O O c Ui w 0 0 0 0 Co 00 00 00Ul W 4 M 1* d m m m M M M w w N sy b' N N N Tfl 1f1 M M M w M Or N 411, co co m m w co 00 w w 00 W W N N N M M m m Ln M N Y! N •1/► U► 4* 4* 1 40. fD 4* I � W W1-1 O/ U Z Z Z Y. M N m 1n 40 to Q1 W W W OI 00 x Z Z 00 00 M r) ch 00 co w w w w N C m M M m w to iQ i? f/i N �f► N iM (? W 01 IA 00 Oil Z 00 w W V1 V' C10 In M . Ji..... `... ,. ...i`s 00 N 41 ': N N 4► f? N 01 W ui W m in x Z w w N f f c {A m w Li H > VN aCi W y ay) 0 us N u w Cc j v cocc-� d E a J h v O Z m u .A d to H tic p 2 01ui LA MA Z W 0 m t G 0) IL Q Oi C.)'� 0 C W d O N (,,, o O m E C •V W W o o ° `� ° - 10 ,°- 10- O O O O O O 0 0 0 0 0 O O O O O O O O O O O O O O O tt to O O O O r N M O O O 00 O O 4,0 O O O O OD 0) m m m O O .- .- .- r r O -0 V 1* IA 1A 1n In Lo to tb 1 W11M II01.-1 14 11 flu) GENERAL FUND 39 123 STATEMENT OF REVENUES, EXPENDITURES, AND CHANCES IN FUND BALANCE — Continued —Page of pages Account Description Itern Actual Budget after transfers number code la) (b) TOYAL REVENUES --ice $ 2,942,932 $ 2,405,526 YOTAL EXPENDf'ruRES i� ExPEN $ 2,351,286 $ 2,363,223 Fxcess revenues over $ 591,646 $ 42,303 lunderl expenditures _ 01her financing sources (Uses) 3111060 Proceeds frorn install. Cont. 301060 Proceeds from capital leases 382010 Sale of assets 383000 Transfers in 521000 Transfers loutl l (2,555) ) 1 — Fxcess revenues and other sources over (under) expenditures and Whet uses 589,091 39,748 FUND BALANCE JULM 1, 1989 $ 531 S 531 as previously reported Restatements/Prior period $ $ adjustments FUND BALANCE JULY 1, 19 $ as restated $ Residual equity transfers in (out) FUND BALANCE DUNE 30, 1990 $ 589,622 $ 40,279 Fund balance beginning should balance with fund balance ending of the previous fiscal year annual report and/or audit report {before restatements/prior period adjustmentsl. Fund balance ending should balance with fund balance on balance sheet including any reserves. Prior period adjustments — detail in notes to financial statements. of1M 1,1W.: I I^I 21 tell 111. Financial Statements -- Continued C. Individual statements -- By fund types 40 123 2. Special revenue funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in fund balance c. Supplemental schedule FORM SOC-I (4-15.881 SPECIAL REVENUE FUNDS ALL FUNDS COMBINING BALANCE SHEET 41 123 Page of pages ACcrrctnt number Description Fund_#/Name Fund N/Name Fund p/Name 2360 Comp. Ins. id) 2170 Airport (a) 2180 Tax Increment (b) 2320 Parking (c) �� 101000 _ A'2SETS Cash/investments (unrestricted) S 211,020 $ 828,715 $ 2,884 $ 64,874 102000 Lash/investments (restricted) 5.52, 853 103000 Petty cash TOTAL for combined statement 8 211,020 S 1,381,568 S 2,884 S 64,874 1 11000 * 1 axes rec. - mobiles $ 9 $ $ 113000 _.__.....__._._ *Taxes rec. - real _ _ 228 . 812 35.906 114000 * Texas rec net proceeds 12.2,142_._ _116000_ * 1 axes rec.- personal 97.188_ 116000 *_Protested taxes rec. 199 �, 7 116900 _ Protested tax advance (credit) 118000� • Special assm. rec. 70TAL for combined statement S 8 326, 199 $ S 56,085 120000 Other tecoivables S $ 52 158 $ $ - 7nL' resCp i+-eceiVable TOTAL for combined statement $ 7, 624 $ 59,782 9 S 130000 Due frorn and adv. to $ $ 7 9 , 5 9 5 S $ TOTAL. for combined statement S S 79,595 S S 140000 Prepaid expanses W c.. $ $ S $ 27,948 TOTAL for combined statement S $ $ S 27,948 150000 Inventories $ $ S $ 777 .... TOTAL for combined statement S S $ S "*TOTAL ASSETS s 211,020 $ 1,847,144 $ 2,884 $ 148,907 201000 LIABILITIES AND FLIND EQUITY Liabilities Wts. pay./rag. wts. pay. $ 155 971 S $ S 202000 Arcounts payable m� 1 7 7 276 _ 3,898 203000 Judgen►onts payable 204000 Cofittact s/lease-purchase/ mans payable _ �206200 .Matured int. payable 206000 Accrued payable 57,777 1 1 3 207000 Vouchers payable TOTAL for combined statement $ 213,925 $ 276 $ 4,011 $ 0 211 Q00 Due to funds $ $ s 3,994 $ 212000 _ Met 223100 Due to ovt 10I'All. for combined statement Rev-Loari Rec. S 0 $ $ 0 $ -51 $ 3 r 994 s $ 0 S Deter. rev. -- real 229 223200 _223300 .Defer. Defer. rev. - personal12,2132 _ r_...___ __..�.� ev. - spac. assrn. __ 223400 223600 Dater. rev. •- protested7,897 Defer. rev. - net proceeds 223700 Defer. rev. - mobile homes TOTA1.for combined statement 0 S 9 378,357 0 S S 56,085 ""-10TAL _ LIABILITIES - g 213,925 g 378,633 $ 8,005 g 56,085 260000 FUND EOU1TY "F'SERVES -- TOTAL for rombl"04 statement S 0 $ 552,853 $ 0 $ 0 271000 Fund balance $ (2,905) S 915,658 9 (5,121) $ 92.82 T'O'TAL for combined statement S (2 r 905) 8 1 , 468, 51 1 S (5,121) S 92,822 •*'TOTAL LIABILITIES AND $ ruNO BALANCE -•--�- 21 1 r 020 g 1 , 847, 144 $ 2,884 $ 148,907 *1teport ferelvahles not of unentlectibles. • *Total assets must equal total liabilities and fund balance. rORM DOC 1 14-21 891 SPECIAL, REVENUE FUNDS ,ALL FUNDS COMBINING BALANCE SHEET Fund #lame Fund #lName 2370 2380 Account nu(nbor Description Retire fal 101000 ASSETS Cash_(invesU_nents_(unrestricted) $ 5 9, 0 4 3 102000 iaia000 CashJinvestrnents (restricted) � _Petty cash TOTAL for combined statement 59 043 $ ► 111000 'Taxes rec. - mobiles S 113000 114000 _ .., 116000 116000 116900 m "taxes rec. - real 37,725 . taxes rec net raceeds ._ . _.. _._ _. _P .___.. _ °y1 axes recce- .,personal 11rotested taxes rec. Protested tax advance lcredit) 14,152 241269 118000 "Special assm. rec. TOTAL for combined statement S 769 1 4 6 120000 Other receivables S TOTAL for combined statement $ 130000 Due from and adv. to $ TOTAL for combined statement S 140000 Prepaid expenses $ TOTAL. for Combined statement S 160000 I inventories $ TOTAL for combined statement $ "*TOTAL ASSETS ^- -#, $ 135 189 201000 LIABILITIES AND FUND EQUITY Liabilities Wts. paydreg. wts. pay. S 202000 ACCOUnts payable 14,951 203000 Judement_s payable 204000 Con tractsllease-purchase! loans payable _ 206200 Matured int. payable 206000m Accrued payable 207000- Vouchers payable TOTAL for combined statement $ 14,951 211000 Due to Genera funds $ 212000 Due to govt. TOTAL for combined statement $ 223100 _Defer. rev. - real _ 37,725 223200 Defer. rev. - personal 1 4 , 152 223300 Defer. rev. - spec. assm. _223400_ 223600 -223700~ Defer. rev. - protested_ _ 24,269 Defer. rev. - net proceeds Defer. rev. - mobile homes TOTAL for combined statement S 76,146 •*7OTAL 9 LIABILITIES -Iw- 91,097 250000 for FUND EQUITY R15SEfIVER - TOTAL combined statement $ 271000 Fund balance $ 44,092 TOTAL for combined statement $ 44,092 «•TOTAL LIABILITIES AND FUND BALANCE --- S 135,189 "Report receivahins net of lrncollectibles. F()nMaoc rt 4 2tii!ri ment Health 1b) g 1,592 $ 1,592 44,536 14.692 123 42 Page of pages Fund #Marna 2400 2401 Light Maint. Decorative Light Maint. (c) Id) g 12,671 S 5,205 g 12,671 $ 6.001 $ 5,205 S 2,115 $ 2 115 S $ S S $ $ IS $ $ $ 78,645 $ 18,672 $ 7 320 S S S 4,503 127 52 $ 52 $ 4,503 $ 127 S , S $ g 3,686 $ $ 9 S S 44.536 S 77,053 4l 6,001 $ 2,115 S 80,791 g 10,504 $ 2,242 S $ g S (2,146) S 8,168 $ 5,078 g (2,146) $ 8,168 $ 5,078 S 78,645 $ 18,672 7$ 7,320 • *Total assets must equal total liabilities and fund balance. Al 1, 1"1.,1NF.►f* A'.ptty"1RININA;: 11,A1.l Nf,'F S11FFT f enrrl #fldanto...... _.,...._._ Fr.i'__... ,1 rill #/Namo 1-mid #/Name 2880 uptt f r.f.,,r Its 9F`rif.tia{) 1, a,9 F; Tan. Spot., f !"t"f,?E9'f. Comm. Dev. f^t�t i Jil- l') I Ib) 1c1 A ftfAtORPA is�•aft/t,fvOStPtif'"1t3 (efH(Cfiliif;tt!,II $ �,�)�)�� 16,279 $ ft�"<{teas t 1 ' f,n^-If/ifiu OT�tf IS0111 k+ (fft9fflCtCdl 1 fl d.ttf�fA I°"IIy Gn,�'It q t 7 a , t, (I $ ? t, , 7 7 9 $ f:feftiblit0rd rnt€tAagtiA,frnt Q $ $ ! ! p OfAAAl ! r ywi efts. f1lo )Ilm4 A A'A4jtdfA l w1w, Ift.'. ... rofil ..not ! A Af)glg4 t ,)aer, r+,,, (rf f,cil ed.; t I t>41reft ! ixr"' Io1'). __, (TITTSOnnI A Afi rl i A f1 Mw 1'ent�..dtRft titx 014a»nlrCf? (Clorlitl ! 1ttt4fedt ' "'­i4lirO! n4.mm. ffe(1. 25 605 Agtt�A, pn• 25 f..•r�.6 5 4 ! n11 fl 1 (111ra 1f!cnt>rOwl, 1• S 9 $ r gtAr�A. pax* Cft1111tlreged stOtloilt"Ilt 4 °� II'm I1,T"tt nfed arrlu. to S S S pgArrtA fnt, a;gfenettlAArsat apet^�tAtr+Amt 4 S $ S $ S 4 Altf)tt1A I'r+paid fexpvn "I t f,;gtttilrltA^fat eatr^t�!!act±aitt g $ $ )1�tt1ldtlA Inuf ner)r!r^s $ $ $ pA1 t J"VA. 1•eR ctaAAtlaltteAal �td.RtfhAAt4J1At � $ $ s ,55(I g S1,fa44 9 '1AA1A1t.':plA 1 q1'% l 111t;F AN1) F'1111-+1A 1:+OIII I y t t»�tfl!lAt�,t 21t tipt)At vvt!:. pny./r0mfl. ksrts, pay. $ $ $ M2000 Arcarfnts prayoblo 1, 426 681 2t01009 .IU(Ifloll1011[s payable ?ftf Ap)p)1) Cmolnol /Ifenpn pfatt'hnno/ banns tenynhin ��t)�"?t1t? !•1.etften)ft Int, pnynble �(Ie(I )f) l\scettnfi fanyvI?I 21)1()()t) VmIc.inis pnyobla 1qA FXt IF"'r r.AA iAi1A1rA St1 feet EAttAAAA'QiAt � 3 , 4 .r, f? �¢ 6 ft � $ 2 1 11)1)1'1 fAfn to funds S S $ 1 Tt7( t> Pon to I;AaetA1A1AAWa41 attnlrsAtAraAAt $ $ $ If f t Re ),oaII Rec: $ 713100 f)gfOzf. env. - (nnl 72 17M) Doifm. env. porsontil ................_..__..__._.�_ 2 hofor. IfiV -.. 4pniC:, dl.'•9fA1 .._.._.. �a,q,61 �..._ 27141110 1)Mvp. lov. -- protosted ?23atttl) fanfnr. rev. nfat plocerlds 223700 l)olnr rev. -- mobilo homes 1�lA1AL1 ffw� f:0rtetlrlitxA p �stattn?�ta1 $ $2 6 6 r $ w,�1/tlffhl. 1.1/1PW111f: ....__.._..1.... S 3 426 S 26,349 S 2ttA►rtAttl px,tae-Rtlr+� 87.571 v7, 571 f a 19 %f 9.PI 4 3 123 page of pitgos 2fl86 U1.>nt �.1dI $ _46F 7E3_5 7 6 , 14 5_ g 123,530 $ 87,57'1 0 3,2719 05 $ 1.410 0 $ 1,410 $ $ 3 . 147 . `792 87,-)71 is 76,745 ?71Oftft fuoff balnnc.n S 29, 134 $ 25, 595 $ 0 S 52,718 1 qA 1 +a 1 6*ar f�0statt*IfA*tltlnt"•ttte!AA1 ?9,1'34 $ ?"),59'i $ 87,571 g 129,463 "^p+t1^rA.11�pIt111A /e!v[>R 3I ,FO $ 1,94? 1 $r ._ ,7 87 3 ,27R,605 tenr.ry�t T i,,,hl.en wil of nncrrp�ct;erl�e. ""iota! ossnts must nTlunl tntnl liabilities and (mill bnlanco. SPECIAL REVENUE FUNDS .' ALL FUNDS 44 123 COMBINING BALANCE SHEET Pape of pages Account numb(jr Description Fund 8/Name Fund N/Name Fund N/Name TOTAL OF ALL FUNDS (d) 2915 DARE (a) 2916 Drug Enforce— meat Clant Ic) _. -. '101000 ,ASSETS Cash/investments (unrestricted) S 967 $ 25 S S 1,2L2,620 102000 Trash/investments (restricted) 71 7, 169 103000 Petty cash TOTAL for combined statement S 967 S 25 S $ 2,009,789 1.11000 " 1 axes tee. — mobiles S $ $ S 113000 Faxes roe. — real 346,979 R114000 " Taxes rec. - net proceeds 12,282 115000„ *1axes roe. personal 129,165 110000 "I'rotosted taxes rec. 47,057 116900 Protested tax advance (credit) 118000 'Special assm, rec. 3 3 , 7 81 TOTAL for statement $ $ $ $ 569,264 120000 ' " _combined 01hel roceivables J'hCcresti�T2ec. TOTAL tow combined statement211, S $ S S $ S S 64 9 4 5 ' S 3,14 13000T1 Due from State $ 1,494 S S S 81,089 TOTAL for combined statement $ 1 494 $ S $ 81,089 140000 11repaidexpensas W.C. S S S S 27,948 TOTAL. for combined statement $ $ S S 27,948 150000 Inventories S S S S TOTAL for combined statement S $ $ $ •*TOTAL ASSETS —Ow- $ 2,461 S 25 S S 5,903,007 201000 LIAt111_111ES AND FUND EQUITY 1.101001fles pay./tog. wts. pay. S S 9 9 155,971 T202000 _Wts. Accounts payable - 269 273 29,994 203000 Juements ayable 204000 Contracts/lease-purchase/ loans payable _ Matured int. payable _206200 206000— Accrued payable— 57,942 _____-.------.___ 207000 _ Vouchers payable TOTAL for combined statement $ 269 S 273 $ $ 243,907 211000 to Gen. funds $ 1 OQO $ $ $ 8,68n 212000 _Due Due to govt. TOTAL for combined statement $ S S $ _223100 Defer. ray. — real _ 347,178 223200 -223300_— _Defer. rev. — personal141 44.7- Defer. rev. — spec. assm. 33.791 22340_0 _Defer. rev. — protested _-22_3_600� Dater. rev. _ fiat 223700� _proceeds _ Defer. rev. — mobile homes TOTAL for combined statement S $ $ $ 3.769,214 "'•TOTAL LIABILITIES 1,269 g 273 g $ 4,021,801 260000 FUND EQUITY PFSFRVES --- TOTAL for contbtned statement $ $ $ $ 717,169 271000 Fund balance $ 1 192 $ (248) $ $ 1,16 037 T sOrTAL for combined statement $ 1,192 $ (2 4 8) $ $ 1,881,206 " TOTdALLIABILITIES AND FUND BALANCE --®- $ 2.,461 $ 25 Is Is 5,903,007 "deport roceivahies net of uncolloctihles. ' •Tnial assets must equal total liabilities and fund balance. I of m Inn- 1 I q C 1 11:11 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 45 123 Page of pages Accowit. number Revenues 2170 Airport 218 Tax Increment Item code Actual Budget after transfers (bl, Item code Actual (al Budget after transfers 3,11010 Real property $ $1 405 935 _ s 1 142 477 311020 Personal - . property 1-1 166,711 155,792 311030 Motor vehicle 311040 Net proceeds - 2000 — 31 I I - . I on I de 1. taxes Pen./int. 9,329 4,500 Tax title sales .3.11300,10 3.1.4P010­11 I-Iifllit_vehicle -,tax Special assessments 3100001 363000 TOTAL 'FAXES --------- Toll $ Toll Tat $ 1 581 975 s 1 302,769 1 ?r 1010 321030 M.V. plate lees (road) 1 itto reg. fee (road) S $ $ $ 3211040 Other 321070 Recreation vehicle fee 320000 'TOTAL LICENSES/ I*EFIMIIS T24 $ T24 $ 331000 1 edctai grants (list) B89 $ $ B89 $ ------------- 332000 Federal shared revenue 089 889 333010 forest Reserve Act 089 089 333030 333040 Bankhead Jones Act F189 889 P. 1. L. 1'. 089 889 334000 State grants (list) C89 C89 335005 335035 336040 Alcohol relab. apport. Aircraft registration Gas tax apportionment C89 C89 C89 C89 C89 C89 335050 Iris. premium apport._ C89 335055 Corporation license tax _C89 C89 C89 335060 335066 Coal tax apportionment Sevorence tax C89 C89 C89 C89 335070 vehicle assessment C89 C89 335095 _Junk District court raimb. C89 CBS 330000 TOTAL INTEFI- GOVERNMENTAL Imp, 341010 Miscellaneous collections $ 9r728 $ 11,400 11000 $ 0 341050 Clerk of court fees 340000 IOTALCIOAUGES FOR SERVICES ------ A89 $ 9,728 $ 11,400 A09 1,000 $ 0 350000 TOTAL FINES/ FORFEITURESU99 $ U99 $ 361020 360000 Ilr(lceeds frm loan TnTAL. MISCELLANEOUS jr., $ g 6,360 $ 6,360 6,360 $ 6,360 371000 Investment earnings U20 S $ U20 $ 70F804 $ 25,000 372000 Royalty earnings U40 U40 ,arnings .370000 closed to reserve 70TAL INVESTMENT/ ROYALTY ----------- 3,127 73,931 $ 25,000 Ll'O I'A 1. REVENUES :V; $ 9,728 11,400 $ 1,663,266 1,334,129 1011 110E.114-'1891 .s.. .......-..,......... �.... — _ . _ e STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -- Continued w I L 3 Page of pages Account number Expenditures 2170 Airport 2 Item code Actual la) Budget after transfers jbj Item code Actual a Budget after transfers b 4_10_300 Judicial services S S S $ 41_1_000� Rrimmmocxam. A_d_min 411240� Bldg improvements TOTAL GENERAL GOV'T -�— f� $ S $111,493 $182,315 420_340 Juve.q l"robation $ $ $ $ 420700 Emer;fenc rLservices TOTAL PUBLIC SAFETY S S S S 430200 Road and street services $ $ 6282.143 6440,20 430300 Airport 11 024 10,681 �. 4_3_1100_ _ Weed control 430800 -Solid waste (junk vehicles)- ...._.._.__ 430900 Cemetery services IOTALPUBLIC WORKS $ 11,024 $ 10,681 $282 14 $ 440400 Mental health S S S S 440600 Other hth. serv. & clinics 440700 Insect and pest control TOTAL PUBLIC I#EALTH ------ $ $ $ s 450100_ Welfare $ $ $ $ 4_60200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV. ---io $ S " S $ 4Fi0100 Library $ S S $ 460200� -Fairs 460400 Parks and recreation 3 5, 0 6 5 440 188 TOTAL CULTURE &. REC. S $ $ 35,065 $ 44,188 470000 dousing & comm. develop. S $ 77,244 $ 628 61 1 TOTAL HODS. & COMM. DEVEL. ----# > ` $ $ S 77,244 $ 628 611 480000 Consev. and nat. tes. s s $ s TOTAL CONS. & NAT. RES.--------i.► S S S $ 490400 Interest on reg. warrants S 9,358 $ 9,500 $ S 490500� Other interest 490700 Bond Debt TOTAL DEBT SERVICE ----�----i�- $ 9,358 S 9,500 $2511845 $251,845 510000. Miscellaneous assmts S • $ - w,». S 1,478 $ 1,479 Demolition 0 228,000 s TOTAL MISCELLANEOUS -->h S 1 , 478 S 229,479 �TOTAL EXPENDITURES BY ACTIVITY $ 20,382 $ 20,181 $759,268 $1,776,639 100 Personal services $ $ ' '""" $ 131,004 $ 131,004 200-800 _Supplies services, materials 20,382 2 0 8 1 A91 157 910-940 Equipment, land, building 950 Construction 13,310 13,319 *TOTAL EXPENDITURES BY OBJECT ----~id- $ 20,382 s 20,181 S759,268 s1,776,639 • Tatul expendiluros by Obiect 5111Juld equal total expunditures by activity. DORM ROC-1 i4-21-e9) Resolution 3911 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 47 I'll Page of pages Account number Revenues 2320 Parkinq 2360 Comp. Insurance Item code Actual fat Budget after transfers jbj Item code Actual lalb Budget after transfers 311010 Real property_ S $ $ 197,576 S 149,527 311020T Personal property 21,282 14,788 311030 AMotor vehicle Net proceeds _311040 Pen./int. on del. taxes 4,559 1 , 81 1 _312000 _313000� Tax title sales 3141000 N3630U0� Light vehicle tax_ 13,149 10,411 -ecial assessments 310000/ 363000 TOTAL TAXES ��" T01 $ g T01 $236,566 5176,537 321010 M.V. plate fees (road) $ $ $ 9 $ 11018 -3211030 - Title fog. lee (road) 321040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS �-- --y T24 $ $ T24 $ 6 $ 1 018 Federal grants (list) B89 $ $ B89 $ S _331000 332000 Federal shared revenue B89 689 333010 Forest Reserve Act B89 089 333030 Bankhead Jones Act 089 089 333040 P.I.L.T. B89 B89 334000 State grants (list) C89 C89 PP_T,31L R!eimb. 1,091 335005 Alcohol rehab. apport. C89 C89 336036 Aircraft registration C89 C89 --j-3576-4C Gas tax apportionment C89 C89 336060 Ins. premium apport. C89 C89 33505_5_ Corporation license tax C89 C89 12,539 4,633 6060 33 Coal tax apportionment C_89 C89 335066 Severance tax C89 C89 335070 Junk vehicle assessment C_89 C89_ 335095 District court reimb. CB9 C89 330000 TOTAL INTER- GOVERNMENTAL ---1►- $ $ $ 13 630 S 4,633 341010 Miscellaneous collections S 55,040 S 49,000 S $ 341050 Clerk of court fees 340000 TOTALCHARGES FOR SERVICES ----le- A89 $ 55 U4U $ 49 000 A88 $ 0 S 350000 TOTAL FINES/ FORFEITURES ----►► U99 S 25 862 r_ $ 28 000 U99 $ 0 $ 360000 TOTAL MISCELLANEOUS ---►► $ $ S $ 371000 Investment earnings U20_ S S U20 $ $ 372000� Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY ----------- ►� S $ l S $ TOTAL REVENUES ------#^ S 80,902 $ 77,000 S 251,161 $ 182,188 101100 00C 1 14.21 H41 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued 4 8 1123 Page of pages Account number Expenditures 2320 Parkina 2 Comp. 1ns, Item code Actual lat Budget after transfers b Item code Actual a Budget after transfers b 410300 Judicial services $ $ S $ 411000 Plan. & res. serv. TOTAL GENERAL GOV'T $ S ;' $ $ 420340 Juvenileprobation$ S $ S 420700 Emergency services TOTAL PUBLIC SAFETY $ S $ S 430200 and street services S S $ S 430300 _Road T 431100 _Airport Weed control 430800 Solid Ijunk_vehicles) 430900� _waste Cemetery services 430266 Parkincq_ TOTAL PUBLIC WORKS $ S S S 440400 Mental health $ $ S S 440500 440700 Other hth. serv. & clinics Insect and pest control 'TOTAL PUBLIC HEALTH-----���► $ S $ $ 450100 Wolfare S S $ $ 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV. 460100 Library S $ S S 460200 Faits 460400� Parks and recreation TOTAL CULTURE & REC. ---- g S S $ 470000 1lousing & comet. develop. S S S TOTAL HOUS. & COMM. REVEL. ---#- $ $ $ g 480000 Consev. and nat. res. $ $ $ $ TOTAL CONS.& NAT. RES. —® __. _ " �'' $ S $ $ 490400 Inturest on reg. warrants $ 121 $ 0 $ 991 $ 6,000 490500 Other interest TOTAL DEBT SERVICE g 121 $ 0 $ 991 $ 6,000 510000 Miscellaneous_ $ S S S 510330 ComPinsurance 149,960 156.250 Uninsured loss 7,440 7.500 TOTAL MISCELLANEOUS ----ls— $ $ S 157,400 s163,750 *TOTAL EXPENDITURES'- BY ACTIVITY ----Mr S 84,956 $ 91,040 s 158,391 $169,750 100 Personal services _ S 49,936 $ 5,1 .5.1, 1 $ $ 2®0-800_ services, materials 35,020 39 529 158 391 169 750 _Supplies, Equipment, land, building _910-940 960 _ Construction TOTAL EXPENDITURES BY OBJECT ------9�- g 84,956 $ 91,040 $ 158,391 $169,750 " Total expenditures by object should equal total expenditures by activity. FORM 110C.I N-21 891 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 49 1 123 Page of pages nurrlber Revenues 2370 RETIREMENT HEALTHAccount Item code Actual (a) Budget Budget after transfers b Item code Actual a Budget after transfers b _ 311010 Real property $ 207,284 S 174.093 $ $ T311020 _ personal property 16,979 15,139 14,594 19,617 311030 Motor vehicle 311040 Net proceeds Pen./int. on del. taxes 6,653 2,602 4,974 1.794 _312000 313000p 'lax title sales ._ ..__------------ 314000 Light vehicle tax_ 10,468 7,424 8,549 7.029 363000 Special assessments 3100001 363000 TOTAL TAXES ' """"""'"""""'""10— T01 $ 241,384 $ 199,258 T01 $265,166 $254,037 321010 M.V. plate fees (road) $ S $ $ 321030 Title tog. lee (roadl 321040 Other Flat Fee 769 752 637 665 �321070 Recreation vehicle fee 320000 TOTAL. LICENSES/ PERMITS —01 - T24 $ 769 S 752 Tao $ 637 $ 665 331000 Federal grants (list) 889 $ S HISS $ $ 332000 Federal shared revenue 889 889 333010 Forest Reserve Act 889 689 333030T Bankhead Jones Act B89 B89 333040 P.I.L.T. B89 889 334000 _ State grants (list) C89 C89 335005 _PP _R_e_imb Alcohol rehab. apport. __ C89 _ C89 335035 Aircraft registration C89 C89 335040 Gas tax apportionment CB9 C89 335050m Ins. premium apport. C89 C89 336055 Corporation license tax C89 10,017 3,403 C89 8,612 2,919 3_35060N Coal tax apportionment C89 C89 mm335065 Severance tax C89 C89 _ 335070� Junk vehicle assessment C89 C89 �335095 District court reimb. C89 C89 330000 TOTAL INTER- GOVERNMENTAL ---R► $ 11,272 1 $ 3,403 1 1$ 10,240 S 2,919 341010 T341050� Miscellaneous collections $ $ $ $ Clerk of court fees 340000 'TOTAL CtIARGES FOR SERVICES A89 $ $ A89 $ $ 350000 'TOTAL FINES/ FORFEITURES --®-• U99 $ $ r ` U99 $ $ 360000• •'10YAL MISCELLANEOUS --- per $ $ g $ 371000 Investmont earnings U20 $ $ U20 $ $ 37r2000 Royalty earnings U40 U40 1 370000 TOTAL INVESTMENT/ ROYALTY $ S S $ TOTAL tEVENUES •�--~ $ 253,425 $ 203,413 $ 2761043 $ 257,621 1 OHM HOC 1 1-1 21 H91 F SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - Continued 50 123 Page of pages Account number Expenditures p 2373 Retirement 21R Health Item code Actual la) Budget after transfers (b) Item Code Actual lal Budget after transfers (b) 410300 Judicial services+attorne $ 5,411 S 5,411 $ 10,184 S 10,184 411000 Plan. & tes. s_erv._ Mayor, Council ,Cler 8,068 8,103 43,988 43,988 TOTAL GENERALCity GOV.T _-__-__ - H t1l~ $ 13,479 13,514 $ 54,172 S 54,172 420340 Juvenile probation � S S S $ 420700 It rgency services 470140 Police Dept 79,596 79,596 84,029 89,029 4'2-61)5 Fire 65,285 65,286 61,458 61,457 420530 I31.dg. Dept 3,895 3,982 8,933 8,933 TOTAL PUBLIC PUBLIC SAFETY �-#�- S 148,776 $ 148,864 $ 154,420 $ 154 419 430200 fload and street services S $ $ 724 $ 724 430300 Airport 431100 Weed control 430800 Solid waste liunk vehicles) 430900 Cemetery services Public Works 4,712 4 712 10,15 10,150 TOTAL PUBLIC WORKS $ 4,712 $ 4,712 $ 10,874 $ 10,874 440400 Mental health $ $ $ $ 440500 Other kith. serv. & clinics 440700 Insect and pest control 440646- Animal -Control 660 660 TOTAL PUBLIC 1-IEALrH $ 660 $ 660 $ 1,166 $ 1,186 450100 Welfare S $ S $ 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC. & ECON. SERV.IN $ $ $ $ 460100 Library $ $ $ $ 460200 Faits_ 460400 Parks and recreation 6,852 6,851 16,411 16,411 TOTAL CULTURE & REC. $ 6,852 $ 6,851 $ 16,411 $ 16,411 470000 1lousing & conun. develop. S S $ TOTAL HODS. & COMM. REVEL.IN, S $ $ $ 480000 Consev. and Fiat. res. $ S $ $ TOTAL CONS. & NAT. RES. - ---- - _490400_ Interest on rag. warrants 5399Sa92S935 $ 935 490500 Other interest TOTAL DEBT SERVICE g 399 S 399 $ 935 S 935 610000 Miscellaneous S $ n S 9 MISCELLANEOUS -- ` TOTAL EXPENDITURES BY ACTIVITY - -is $ 174,878 $ 175,000 $ 237,998 $ 237,997 100 Personal services $ 174,479 $ 174,601 $ 237,063 $ 237,062 20U-800 _ Supplies, services, materials 910-940 Equipment, land, building 960 Construction 'TOTAL EXPENDITURES BY OBJECT -----+► $ 174,878 $ 175,000 $ 237,998 $ 237,997 " lotai expenditures by objuct should equal total expenditures by activity. iOf1m Hoc -I ;� 21 HH) Resolution 3954 Emergency Budget SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 51 123 Page of pages Account number Revenues 2400 Lt. Maixit. 2401 Decr. Lt. Maint. Item code Actual lal Budget after transfers 1b) Item code Actual fal Budget after transfers (b) 311010 Real property $ $ 311020 Personal property 311030 Motor vehicle 311040 Net proceeds 312000 flendint. on dol. taxes 313000 'tax title sales 314000 Light vehicle tax 363000 Special assessments 65,654 60,577 7,704 4,096 3100001 363000 TOTAL 'TAXES -T01 65,654 $ 60,577 T01 1' 7,704 4,096 321010 M.V. plate fees (road) S S $ 321030 'Title reg. fee (road{ 321040 Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ P E It M I T S 724 T24 $ 331000 Federal giants (list) B89 S $ 089 332000 Federal shared revenue 889 B89 333010 Forest Reserve Act BOO B89 333030 Hankhead Jones Act 089 889 333040 P.I.L.T. 089 889 334000 State rants (list) CBS cog 335005 Alcohol---t-e—ha—b. -appo-r-t. —C,89 C89 336036 Aircraft registration C89 CBS —Gas —tax -Hportionment C89 coo 5050 Ins. promiurn apport. C89 coo 335065 Corporation_ license tax C89 C89 335060 Coal tax apportionment C89 C89 335066 Soverenca tax C89 coo 335070 Junk vehicle assessment cog coo 335095 District court reimb. C89 CBS 330000 TOTALINTER- GOVERNMENTAL $ $ 341010 Miscellaneous collections 341050 Clerk of court fees 340000 IOTALC"ARGES FOR SERVICES 10 A89 $ A89 350000 TOTAL FINES/ FORFEITURES ------ 4— U99 $ U99 $ $ 360000 TOTAL MISCELLANEOUS $ $ $ 371000 Invosunent earnings U20 s S U20 s 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY $ $ TOTAL REVENUES 11- 65,654 $ 60,577 $ 7,704 4,096 I O11M HOC 1 14-21 991 SPECIAL. REVEIIIUL I-LIIML)lb STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued 52 1 123 Pape of pages Account number Expenditures _ 24U0._Lt. -M' code Actual lal Budget after transfers (bl code Actual a Budget after transfers b 410300 Judicial services $ S S $ 411000 4 WPlan, & res. serv. TOTAL GENERAL GOV'T ..__ _w_ $ S $ S 420340 Juvenile probation $ S $ S 420700 Einergen services TOTAL PUBLIC SAFETY $ $ $ S 430200 Road and street services S S S $ Airport_ _43_0300_ 431100 Weed control 430800 Solid waste (junk vehiclesl 430900 Cemetery services 93U263 Light Maint 62,623 66,281 TOTAL PUBLIC WORKS g 62,623 $ 66,281 $ 7,219 s 8 689 440400 Mental health S $ $ $ 440500 Other hth. serv. & clinics 440700~ Insect and pest control TOTAL PUBLIC HEALTH - ^-------# $ S $ S 460100 Welfare $ S $ $ 460200 Veterans services 450300 Aging services 460400 Extension services TOTAL SOC. & ECON. SERV. ----- -- -0— S $ $ $ 460100 Library $ $ $ S 460200 Fairs 460400 Parks and recreation TOTAL CULTURE & nEC. -- lam^ S S $ S 470000 I lousing & comin. develop. $ S $ TOTAL. HODS. & COMM. UEVEL.-�---I-- g S S S 480000 7. 7isev. and nat. res. $ $ $ TOTAL CONS. 8r NAT. RES.'ft" $ $ $ $ 490400 Irlturest on reg. warrants $ S $ $ 490500 Other Interest TOTAL DEBT SERVICE -� #�^ $ 567 $ 0 $ $ 510000 Miscellaneous $ S S $ TOTAL MISCELLANEOUS -- $ $ S S • TOTAL EXPENDITURES BY ACTIVII'Y ---R.- $ 63, 190 s 66 281 s 7 219 $ 8,689 '100 Pelsunal services $ 457 $ 700 $ 1,798 $ 1 , 798 200 BOO Supplies, services, materials 62,733 65,581 5,421 6,891 910-940 Equipment, land, building 950 Construction TOTAL EXPENDITURES BY OBJECT s 63,190 $ 66,281 S 7,219 $ 8,689 ' f Utal expelldltums by Uhluct tilloukl equal total exlwilditutes by activity. I UIIM 110G 1 i4 21-891 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 53 123 Page of pages Account number Revenues 2420 Gas T Item rode Actual (a) Budget after transfers JbI Item code Actual (a)b Budget after transfers 371010 flea) property $ S $ $ 311020� Personal property y311030 rtMotor vehicle 311040 Net proceeds__ 31_200_0_ Pen./int. on del. taxes 313000 Tax title sales _314000_ _Light vehicle tax 363000 Special assessments 310000/ 363000 TOTAL 'TAXES ' '� "" T01 $ g T01 $ 185,877 S 175,590 321010 M.V. plate lees (road) S S $ $ 321030 Bile reg. fee (road) .___.._._.---- ._._ 321040 -__.... .-__�__�� Other 321070 Recreation vehicle fee 320000 TOTAL LICENSES/ PERMITS - : T24 $ $ T24 $ $ 331000 federal grants Ilisl) B89 $ 6 BOB $ S 332000 Federal shared revenue 089 889 333090 Forest Reserve Act 089 BOB 333030 Bankhead Jones Act B89 089 333D46 P.I.L.1. B89 B89 334000 State grants (list) C89 CBS 335005 Alcohol rehab. apport. C89 335036 Aircraft registration C89 _C89 C89 33 f 040 Gas tax po aprtionment G89 186,817 186,817 C88 33505_O_ Ins. premium apport. C89 C89 �� ^ 335055� Corporation license tax C89 C89 335060 Coal tax apportionment CBS C89 Severance tax CBS C_8_9 _3350_65 335070 Junk vehicle assessment C89 C89 _ 335095 District court reimb. C89 C89 330000 TOTALINTER- -- GOVERNMENTAL # $ 186,817 $ 186,817 $ $ 341010 Miscellaneous collections $ $ $ $ 341050 Clerk of court fees 340000 TOTAL CHARGES FOR SERVICES ----- 1.- A89 $ $ A89 $ $ 360000 TOTAL FINES/ FORFEITURES -�—� U99 $ $ U99 $ $ 360000 TOTAL MISCELLANEOUS --�► $ $ $ $ _37_1000 Investniont earnings U20 $ $ U20 $ $ 372000 Royalty earnings U40 U40 370000 TOTAL, INVESTMENT/ ROYALTY $ $ $ S TOTAL REVENUES $ 186,817 $ 186,817 $ 185,877 $ 179,590 1011M 00C 1 14 21 091 SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued 54 123 Pago of pages Account number xpen Expenditures 2420 Gas Tax open — Item coda Actual fat Budget after transfers IbI Item Code Actual a Budget after transfers b 410300 Judicial services $ $ Is $ 411000 Plan. & res. serv. TOTAL GENERAL 1GOV'T ---'-fin" $ $ $ $ 420340 Juvenile probation $ S S $ 420700 Ernerijency services TOTAL PUBLIC SAFETY $ g 5 S 430200 Road and street services S 166 703 S 206,809 $ 217,412 $,238,727 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cernetery services TOTAL PUBLIC WORKS $ 166,703 S 206,809 $ 217,419 $ 238,727 440400 Mental health $ S $ S 440500 Other hth. sere. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTII $ $ $ S 450100 Wellare $ S S $ 450200 Veterans services 450300 Aging services 450400 Extension services TO TAL SOC. & ECON. SERV. --- —� #� s s $ s 4fa0100 library $ S $ $ 00 Fairs 460400 Parks and recreation TOTALCULTURE & REC. --- $ S S S 470000 Housing & conim. develop. S $ S TOTAL HODS. & COMM. DEVEL. ---#► $ $ $ $ 480000 Consev. and nat. res. S S S S TOTAL CONS. & NAir. HES. $ $ $ $ 490400 Interest on reg. warrants S $ S 5 490500 Other interest TOTAL DEBT SERVICE---�-1�^ S S S 77 $ 76 510000 Miscellaneous $ $ $ $ TOTAL MISCELLANEOUS — t•- $ S $ $ TOTAL EXPENDITURES BY ACTIVITY ---1� S 166,703 S 206,809 $ 2171496 $ 238,803 100 Personal services $ 78,692 $ 790`670 $ 128,792 $ 133r901 200-800 Supplies, services,_ materials 60 871 64 , 204 12 910-940 Equipment, land, building 1 960 Construction 27,140 62,935 TOTAL EXPENDITURES BY OBJECT ------ice s 166,703 s 206,809 s 217,496 Is 238,803 " Total expenditures by object should equal total expenditures by activity. I UIIM aUC 1 44 21-ayl SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 55 123 Pape of pages Account number Revenues 2880 Comm. Dev. 2886 UDAG Item cod© Actual lal Budget after transfers b Item code Actual a Budget after transfers b 311010 Real property $ $ $ $ 311020 Personal property Motor vehicle _3110_30 311040� Net proceeds 312000 on del. taxes _Pendint. lax title sales _313000 314000 RLi Ig it vehicle tax 363000 Special assessments 3100001 363000 TOTAL TAXES T01 $ $ 701 S S M.V. plate fees (road) S S S S _321010 Titlo reg. fee (road) _321030 321040 Othar 321070 Recreation vehicle fee 320000 TOTAL. LICENSES/ PERMITS —�--- IAs^� T24 $ $ T24 $ $ 331000 Federal 11rants (list) 889 $ $ 889 $ $ 332000 Federal shared revenue 889 889 ^333010 Forest Reserve Act B89 B89 �333030 Bankhead Jones Act 889 089 333040 P.I.L.T. 889 B89 334000 State grants (list) CBS C89 335005_ reh_a_b. apport. C89 C89 ai35035 _Alcohol Aircraft registration C89 C89 335040 Gas tax apportionment C89 C89 335050 335056 Ins. premiurn apport. Corporation license tax C89 C89 C89 C89 335060 Coal tax apportionment C89 C89 335065 Severance tax C89 C89 335070 Junk vehicle_ assessment C_89 C89 �335095� District court reimb. C89 C89 330000 TOTAL INTER- GOVERNMENTAL —#- $ $ $ $ 341010 Miscellaneous collections $ S S $ 341050 Clerk of court tees 340000 TOTAL CHARGES FOR SERVICES ----- Ir► A89 $ $ A89 $ g 360000 TOTAL FINES/ FORFEITURES ------- 0— U99 S S U99 $ S 360000 Proceeds from Loan TOTAL MISCELLANEOUS ---No S $ S 2 3 164 $ 253-163 371000 Investment earnings U20 S 5,305 $ 0 U20 g 12,606 $ 8,200 372000 Int. on restr.cash U40 U40 2,662 370000 TOTAL INVESTMENT/ ROYALTY------*rr $ 5,305 $ $ 15,268 $ 8,200 TOTAL REVENUES -------.- g 5,305 g 0 g 268,932 $ 261,363 1041M HOC. 1 14 21 eU1 bPLGIAL htVtIMLIr- r%JIMUZ0 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued 56 I 123 — Page of pages Account number Expenditures 2880 Conun. Dev. 2886 UDAG Item code Actual (a) Budget after transfers (b) Item code Actual (a) Budget after transfers lb) 410300 Judicial services $ -- - ------- 411000 Plan. & res, serv. TOTAL GENERAL GOV'T $ $ 420340 Juvenile probation $ S S $ 420700 Emergency services TOTAL PUBLIC SAFETY $ $ $ 430200 flood and street services S $ $ $ 430300 Airport 431100 Weed control 430800 Solid waste (junk vehicles) 430900 Cemetery services TOTAL PUBLIC WORKS 0 $ $ 440400 Mental health S S $ 440500 Other hth. sofv. & clinics 440700 Insoct and pest control TOTAL PUBLIC HEALTH10. $ 450100 Wellare $ $ $ 450200 Veterans services 450300 Aging services 450400 Extension services TOTAL SOC, & ECON. SERV. $ $ 460100 Librairy $ S S $ 460200 Fairs 460400 Parks and recreation TOTAL CULTURE & nEc. $ $ $ 470000 Housing & coinin. develop. 51518 $ 0 $ 298,161 -373,995 TOTAL HOUS. & COMM. DEVEL. S 5,518 $ 0 $ 298,161 S 373,995 480000 Consev. and not. res. $ TOTAL CONS. & NAY. RES. -- 1110, $ $ 490400 Interest on reg. warrants $ $ $ $ 490500 Other interest TOTAL DEBT SERVICE 510000 Miscellaneous $ $ $ TOTAL MISCELLANEOUS —0— $ $ $ $ • TOTAL EXPENDITURES BY ACTIVITYON $ 5,518 0 — - , . $ 298,161_ $373,995 100 -S-u'--p-p1-ia`s, --a Personal services -services, $ $ 0 $ 106,516_$ 118,756 i 0--0 0-0 materials 181,695 9 A C; 910-940 Equipment, land, building 950 Construction TOTAL EXPENDITURES BY OBJECT $ 5,518 $ 0 1 $ 298,161 $ 373,995 " Total expenditures by Object should c(pial-total expenditutes by activity. I Wi plim it! Ic iari"'I'W'Als by bank for leveraged loans, city has no access to funds. Ji SPECIAL REVENUE FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 57 123 Page of pages Account number Revenues 2915 DARE Grant Fund 2916 Drug Enforcement Item code Actual 1a1 Budget after transfers b) Item code Actual a Budget after transfers b �311010 F Fiea_I property S $ $ S 311020 Personal property _ 3'11030 Motor vehicle 311040 Net proceeds i312000Y Pen./int, on del. taxes 313000� yTax title sales _ 314000 Light yphiclr tax 363000 social assessments 3100001 363000 TOTAL TAXES """""-- "OP 701 $ $ 701 $ $ 321010 M.V. plate fees (road) $ $ $ $ 321030 Title tog. fee (road) 321040� _ Other 321070 Recreation vehicle fee 320000 TOTAL LICENSER! PERMITS �---- �---ft�° T24 $ $ T24 $ $ 331000 Fedmall wants (list) �DARE 889 $ $ B89 $ S 331020 331022 _ _ Drug Enforce. Grt 24,310 22,540 332000 Federal shared revenue 689 889 333010 Forest Reserve Act 889 889 333030— Bankhead Jones Act 889 889 333040 P.I.L.T. B69 889 334000 State grants (list) C89 C89 335005 Alcohol rehab. apport. C89 C89 335036 Aircraft registration C89 C89 �335040T 335050 Gas tax apportionment Ins. prerniurn apport. C89 C89 C89 C89 335055 Corporation license tax C89 CBS Coal tax apportionment C89 C89 _335060_ 335065 Severence tax C89 C89 335070 Junk vehicle assessment C89 CBS 335095 District court reirnb. C89 C89 330000 TOTAL INTER- GOVERNMENTAL --ice $ 36,420 S 36,420 $ 24,310 $ 22,540 341010 Miscellaneous collections $ $ $ $ 341050 Clerk of court fees 340000 TOT AL CHARGES FOR SERVICES ---101 A89 $ $ A89 $ $ 360000 TOTAL FINES/ FORFEITURES----�lm U99 $ $ U99 $ $ 360000 DOuations TOTAL MISCELLANEOUS --m- $ 2,569 $ 0 $ $ _ 371000 Investment earnings U20 S S U20 S S 372000 Royalty earnings U40 U40 370000 TOTAL INVESTMENT/ ROYALTY -------•-- t� S $ $ $ TOTAL REVENUES------- g 38,989 $ 36,420 $ 24,310 $ 22 540 1 01W aUC 1 14 71 11111 zofrr-%Pi^L ncvelrule ruivwo STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued an I`.) —I Page of pages Account number Expenditures p 2915 DARE Grant 2916 Druq Enforcement Grant Item code Actual la) Budget after transfers b! Item code Actual a Budget after transfers b 410300 Judicial services $ S S S 411000 Plan. & res. serv. TOTAL GENERAL S S S S 420340 Juvenile probation S S $ $ 420700 EmercJen�services 420140 Crime Control 37,797 41,548 32,684 31 141 TOTAL PUBLIC SAFEIY---,.-� $ 37,797 $ 41,548 $ 32,684 8 31,141 430200 Itoad and street services $ $ S $ 430300 Airport 431100 Weed control 430800 430900 Solid waste (junk vehicles) Cemetery services TOTAL PUBLIC WORKS $ S S $ 440400 Mental health $ $ S S 440500 Other hth. sere. & clinics 440700 Insect and pest control TOTAL PUBLIC HEALTH--a-m--�-1— $ $ $ S 450100 460200 Welfare veterans services $ $ $ $ 450300 Aginy services 450400 Extension services TOTAL SOC. & ECON. SERV. 10 $ $ g S 460100 $ S S $ 460200 Library Fairs 460400 _ Parks and recreation TOTAL CULTURE & REC. �--�- --- III S S " S $ 470000 Housing & comm. develop. $ $ $ TOTAL HOUS. & COMM. DEVEL. --# S $ $ $ 480000 Consev. and nat. res. S S S S TOTAL CONS. & NAT. RES.---'-""—�"'. $ $ S S 490400 Interest on reg. warrants S S S $ 490500 Other interest TOTAL DEBT SERVICE ----°— — ---op- $ $ $ $ 510000 Miscellaneous S $ $ $ TOTAL MISCELLANEOUS-- 4r� $ $ $ $ TOTALEXPENQITURES BY ACTIVITY ----}w $ 37,797 $ 41,548 S 32,684* $ 31,141 100 _ Personal services $ 32,865 $ 35,843 S 32,684 S 31,141 200-800 Supplies, services, materials 4,932 5,705 910-940 ^950 Equipment, land, building Construction—�� _ TOTAL EXPENDITURES BY OBJECT ------- Op -- $ 37,797 $ *41,548 $ 32,684 $ 31,141 I otal expenditures by ubiera should equal total expenditutes by activity. rGflM aOC 1 is 21 891 *Amended *Grant 00 to C) a) C:) 0 E r 00 I W Co m n. CN C%j un 27 c :) LL C) OD rl) 4-J 04 H ro a) 41 4-) 0 CD to 00 r- N t- c qT 00 tn LL m -;p 0� 4-) tf) r- a) rq P4 U 4) mE ci z C) %.o Cl m r, W U. C-4 04 VI CN Ln Ol z 0 D LL z U) W E fn IV %D to CD o O N cq 40 r- U') CV -V to m Ln q C) r- rn 4* 40 C) C%4 C%j to CN Co m ON z -4 - 0 2 CN C14 W - -T - Ln - r- kD - - c r�) C) m Ln Cl) Ln C> C) C) 7 U- 14 C� u (a P4 00 OD 4A 40 fM 4ft 46 40 z -P LU D 4) r M E a) P- 0 a 20 W CC) W CC) to Lt) m IRP o:) %D - 4) Co r- Ln > U-4 C. c ry) 0) CO m Mi cc x :I U . ko W U') r- (D 0`1 CO to %D ts O W rd -j OX El W 4* 4& 44 0 uj U) > U; Ul m 4) to E m to m 4r) CD 0 to Ltj C M C14 co N rT C) m co EW LA. N00 1r) 00 c ;E r- m N2 3 W cyi a C) CO m C� fv > �7q u W 4) M to 0 ul 0 c c c > L) o" 0, C d) .0 m c W 0 2 M c c 0: c Z) M m 0 C C 0 - 4) 0 4) -6 a Za CA 00 13 'A q .9 m C 0 M 0) L) 0 c C) LAA > w z 5 m 0 c W V) c C.) c to m , 0) C 0 0 . E E th m !j to - z 0 Q. 0 C 3 U.- M . 0 C= z o 0 W 6) ;a :3 n Tto �o m W > IL C: w W -:: ." W M U) m :) E c m W a) 0 -ii y L) L3 CL W �.Qo 00'a W !! ull m 0 - W 41 a• > x C :) 4) C:,o W or 4) c W W> 3 - U. 0 di 4) 0 - in - W W m o E M - - m low jL CA C m 0 m M m c ul C 0 U C C c E o 0 K x X.B 3 U) LL m cc :) 0 LL m (U LL co W I in m'a C !3 "In . ... .. . . C 4).T -M C Q U 0 C) C c C0 0 0 LL LL N Go Do go m M in f OAM 80C. 1 14 21-891 (Y) 0 CA 0) Ol -0 E M. ' co K� r- r co 040� Ol rq r4 1 1 f 4"�t LAJ LAJ > L LAJ LAJ 0 0- t .!tw co a) L(') 00 m CD - Irl 0 u ui Ln 40 r. E C) 4-3 C31 'U L() U) OD <v c CN co 04 4) E m ;may" c, Oo r- C CN to 3 F-I 10 W; C� LL CO kD (N U) fli to 4A 4* OD co 4* Ln N 40 10 40 CN OD 40 Ln m Lf) Ln (N ri 0 m O Ln O D O co OD 0'1 r- C> IV D LL Ln a C Vk 4R yr 0 0. ro c 0 0) 4J 2 E m C=) -T -V 00 0 M It c) :v m Ln a) w Q to O 3 Ln m (N CN Ln 00 CR kL (71 &.0 %D .2 > 3 40 *11 -1 Wk 0 G r C: > 0 0- 14 0 w C w 'Fu M C• iu U, E a me 0 u (n 0 2 :3 6 V) 7 :3 Lq To . 2 rm w - 3 c 0 0 m 0 in m w C 0 'f� E-3 -, c 0 w 4) z V 0 ,q o- ): 0 uUi w > z 44 c m u *0 U) c w - w — r CL 4n c r) c m W c m a r 0 U, E E to m U) 0 CL .2 0 u C z z z o 0 m m > u uj x 4) 4) > 'D 4) a) m — 4) — 4) — > OL x C: #A :3 c 4) u V c 4) Or 4) c 00,0 c -5 cc w d) 4) 0 In 0 I 0) 0 E T i; "@ I - o .j -j 10 C X u w 0 m c w c m W m m m m n - Lq :3 .0 CCO 14 -Cc U -,-a c a In , !! 0 -0 c C, 0 c E 0 x x a) uj ).- 0 L" LL m cc U. m lr U- c 0 (Da t4 c 3 `0 d) Q) 40 u c M 0 E a 06 In c c 0 0 0 p U. U. CL co 00 co fn I!Onhi OOC 1 14-21 991 rl) 40 a) CD rn LL w E z O pm Ubn E FLU z c oil 3 LA. .1 -1 1 -,1 1 1 1 -1 1 4& 1 1 4n. 1 1 - 4& 4* 1 - I I ,,I I I 1 —1 1 4& 1 1.__ -1 1 4* 401 401 1 ,).1 1 1 1 —1 1 4& 1 1 4*1 1 40 La z 40 LL. uj cc LM p :3 !: E 0 a w Z ft, A C) Ln Ol r tlp t r- C� LU :) LL C-4 cli OD C14 tf) Ln (14 m ci uj Z7i uj LU CL > Ut cm a oc a) E L U6 o m (N N CN m 2 c (N co m a) m — CA .p uj cz CD OD .2 5 > 0. CL 4) o C :6 Lu to Lai 0 I u ow m ro C a) 44 C. Ca LU 0 u in :3 c C In m 0 W.0 ou (1) 0 -4) 60 cn 14 •0 Z'D C 0 m Ol (5 u 'o 4 43 V) W 4) Ci in z z Z o 0 c L" w Z In In SO C: CLIM, 4) ui ID > :1 -0 4) 4) m IV > x a C 4) d) to 0010 c IK LU lu m 0 0 in to T w M o — E M 'ro 0 o in C 0 uj 2 u 2 R m c m m .0 (D m M .0 - :1 CO 14 c � d) 4) , a IL a. U) W -0 0 C .0 -E c , 4) c c E 0 I- 0 I- x x w 0 X,2 LL m 0 LL m 0 LL P CA in .. ..... ..... M .0 o 0 E In LL LL a. 00 Go 00 fOHM DUC- 1 14.21-891 TOTAL OF ALL SPECIAL REVENUE FUNDS ONLY - REVENUES SPECIAL REVENUE FUNDS - ALL OTHER FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 62 - I ILI Page of Account number Revenues TOTAL OF ALL FUNDS Item code Actual 1a) Budget after transfers Ib) 311010 311020 Real rerty. Personal property S 2 047 844 219,566 $ 1,691, 14- 205,336 311030 Motor vehicle 311040 Net pruceeds 312000 Pendint. on del. taxes 25,515 10.707 313000 Tax title sales iq!j vehicle tax 32.166 24.864 _J�14qqq 363000 Special assessments 259,235 244,263 310000/ 363000 TOTAL TAXES s 2,584,326 s 2,176,864 321010 M.V. plate fees lioad) $ 965 S 1,018 321030 -Title reg. fee frond) 32-1-6740- Other 1,406 1,417 321070 Recreation vehicle fee 22009L0 TOTAL LICENSES/PERMITS S2,371 S 2,435 _ 331000 Federal grants (list) $ $ -33 ENFQRCEMENT QRANT 36,420 24,310 36,420 22,540 -131022 .12RU 332000 Federal shared revenue 33-3-010- T.w.TReserve Act 333030 Bankhead Jones Act 333040 P. 1. L. 1". 334000 State grants Ilist) Tax Reimb. 3,974 335005 Alcohol rehab. apport. -335655--K1-1z-iaIt registration -i3-50-46- Gs tax apportionment 186,817 186,817 335050 Ins. premium apport. 335055 Corporation license tax 31,168 10,955 335060 Coal tax apportionment 3 3 506 5 Se vaience tax 335070 Junk vehicle assessment 335095 District court teimb. 330000 TOTAL INTERGOVERNMENTAL--b- $ 282,689 $ 256,732 341010 Miscellaneous collections $ 65,768 $ 60,400 341050 Clerk of court fees 340000 TOTAL C1fAnGES FOR SERVICES 65,769 $ 60,400 350000---IOTAL FINES/FORFEITURES S$ 28,00062 361020 360000 Pro(,-eeds from Loan Donations TOTAL MISCELLANEOUS 259,524 2,569 $ 262,093 259,523 -0- $ 259,523 371000 Investment earnings S 88,715 S 33,200 372000 )flm#dmmH*= int. on Restrict Cash 2,662 0 370000 Earnings Closed to Reserve 10FAL INVESTMENT/ROYALTY 3,127 $ 94504 , 0 $ 33,200 70TALREVENUES S 3,317,613 g 2,817,154 f 011M DOC 1 J4 71 1191 TOTAL OF ALV SPECIAL REVENUE FUNDS ONLY - EXPENDITUIRE 63 123 SPECIAL REVENUE FUNDS — ALL OTHER FUNDS STAIMMEN'll'OF RIEVIENUES, 1EXPENDITURES, AND CHANGES IN FUND BALANCE — Continued Paull of pages 411000 41240 Expenditures TOTAL OF ALL FUNDS Itoon code Actual Budget after transfers (b) Judicial services xrjatKXxtwKdtvx Admin City Hall 15,595 127,090 197,947 I P I Al. GFIVIERAL (1OV'T 179,144 s 25Q, 00 1 420349 420700 112 0 14 0 2- -0- 4- '0' 6), 4205 30 9 3 9 3 to Jtivomlo piobalion f mor(loficy services 13109. 0ept 14?IAl. rtmuc SArE vv--, - 1.1oad it(ll(i.-.i-t-l.�13o-t-lsl(lllvi.c,tj,S.,-.-,-,-,---,-,.,.------.-..—.---,---.- Airport 234 106 236 3 4 12 828 37 3 6 77 $ -()72 S 66G,886, 11,024 46 1 10,681 431 IM) 430110" 1, 10,2 0 6 440r,1lf1 M 10 Vqvod control Solid wasin (junk vehicles) 430263 biqht Maint 1'il 1, i rl( 0 lq(-) y k 7 1 f1l FAL rUBLIC WORKS ........ Otlipt lilt). 6mv. & chnics lilsoAvt pit I post c, ontl of A111111al cont-vol 14,861 84-7.551 14,862 Q 1.4 1 847 f 1,846 +415r1I11r1 5 1) 2 r) 4) 4pi1p390 W o I fa I f? volmalls sorvicos Agiippsetvices . .. . ..... services 1ECOM. ME"V. 84 7 $ ------ 0 0 -10 02 0 1) 190 1 �19 f Oils Vmkq and fecloatiola 58,328 67, 450 W")() 10 1 At. C111.11 kl"F N 111FC. I lotmillf) & comill. dovoilop. 58,328 g 67, 450 S 380,923 $ 1,002,606 .... ....... .. 101 Al. I 1011M. X, COM M. I)EVE L. . ..... 380,923 $ 1 002,606 480000 cotisov. rind 1111t. le'. 490404) 10 IAV If; OMR. 0i NAT. IIIES. 111(opost on 10(j. wallolits S 1 1 804 S 16,834 490600 Offior i1110FOSt 644 76 490700 251,845 251,845 TOTAL DFR1` PFnVICF iscm pomous Assorts 264,293 10 268 .755 S 1 478 0 1 , 479 149,960 Uni.n.surod Loss 7,440 7 500 TOIA'r' Mj5fFI,LAMF(Mf' TOTAL ENMIR XPEUIES 9Y ACTIVITY 158,878 3 437 87 3 1041 o -0 910-940 Polsopial so(vices -S,ll)plios, service., 111atefials Equipment_, land. buildup) S 974,290 It 995,981 1 1 14 r 589 1 '764 r 320 3_12 60 1,321 9 F) 0 colistluction 40,450 76L245 ----- ------- 'TOTAL Exrflimmyunnyc)Ijcr,]'------p—P- S 3(437,873 I (,)lilt oxpundowros by object should equal total "Xpoilditultis by bolivity. 1 ofivi voc. 1 14 21 lim SPECIAL REVENUE FUNDS — ALL 0 I"IlElt IFUNDS 6 4 1 3 TOTAL OF ALL SPECIAL REVENUE FUNDS ONLY - SOMMARV STATEMENT OF REVENUES, EXPENOFT URES, AND CHANGES IN FUND UALANCE C"istilwod TOTAL (if ALL vijwo" Account 08scription Actual uild1jut "hogcoda 4 3, 3111,6 13 4 2, tS 1 1,) -1 TOTAL REVENUES —111— TOTAL 2,264,641 4 3, -1 31, ti EXPENDITURES 1110 Lxcass iuvoiti.jus ovoir (illidul) ux1jund. 011111f finalWillij SOWCUS tmuu) 5 1,052,972 0)"o c Wo 381060 Pirocuods from install. cont. 301060 Piucuodsli'uiiicAl)ititli4ja!ius i82 010 Sdltj of assets "2 0 0 9 7") 383000 11"nsfuls in u I 621000 Tidwiturs Win) 1 151) 000 1 1 Excuss tovurwas and othur b(Allcus Uvdf lundur) UXjjUlk(.1itLJnJS and 011101 1, 1 15,707 • uses FUND BALANCE JULV 1, IS 89 $ 765,499 as 1JIUVIOUSIV WjWtOd FUND BALANCE JULV 1. 10 as tastdtad $ Hubidual witlity tianuluis FUND BALANG JUNE 30, 10 9 0 1,881 206 2 1 B4 4 filild bultilwo b000millij Silukild 601411LU With IWO IgUldiiLU Undlibu U1 di. pluviotib Yuji w.iligj 4.1it'it k.d14'd uki'u' il'uttifu owildlumblits1plial poliod Fund kjJjng:;,j undinu iihutild balancu with hind balance on baldnco shoat indudinU any tosuovuu. hiuj 1junud adjusulluntS — dotail in notes to linaiwial ulattimugilu. 1 011M 11017 1 J4 21 W11 Ill. Financial Statements — Continued C. Individual stateluents —By fund types 3. Debt service funds a. Combining balance sheet b. Statement of revenues, expenditures, and changes in I'mid balatict; FOHM DOC- 1 J4 21 891 Ofiff SHIVICE Rjwi�lli Account number ALL FUNDS COMBINING BALANCE S11,111ELY fund mfiAumu Final jV8Ankj I, —J. 1-1-1 3010 3500 35b0 :358 1 G.O. Bond SIC) twV01virly 19 8 1) 19 ki I 101000 chblifinvastinants 6 24,644 6 3,588 01 00 1 1 10 404 0 Description 104000 Cash with fiscal bilent TOTAL far ')4,644 111000 'TaAua iac. 113000 'Taxou rtic.-- real 17 4 8 114000 rec. - not piocudds 11 rue. -- Ebtuonal 6 7 4 8 *Plutoutud tuxes odc. 2 , 600 116tho0 plolublod lux advUlica luludit) 118000 'Spacial abbilk. 110000 spocitil dubm. rtic. - dufut. TOTAL for 26,837 131000 Due from S I D funds 0 C TOTAL for t I Z, *'TOTAL ASSETS —Is— 51 481 11AUNLI filk9i ANO FUND EQUITV 203100 Judpamantsayabla 2016100 mukulud bands puyubla 206200 M tutud hkt pavaLla TOTAL tee 211000 Due to S I D fund 0 TOTAL for 223100 Dufar. rev. - real 6 223200 Dufar. rev. - pursonul 6,748 223300 Dtifur. rev. Spac. abiaTi- p(oldstud 2,600 2 , 089 223600 Dutur. rev. - Parmdcul. bandu r'ay. - Nut pvu-c—vad—s- 22 of at. lay. 404 -------- - -- ------ i TOTAL for j &*TOTAL LIAU11LITIES 26,837 2 271000 Ujausuivdd fund balance s 24 044 4154, 695 0 -104 4 TOTAL fair 24,644 of 'A 6 9 1) 0 C 0 4 *TOTAL LIABILITIES AND FUND 51,481 4156,866 616 0 BALANCE .......... . ...... - .NUI Of 10LU11GLtiblos 'jt)j,J 4:.Z.W4 lliii;,l uLjkil 11111il ljubjljjjU4 and fillid Ise ,1"itco 1010.1 DOC 1 14 21 1101 Account I Description nunibur DEBT SERVICE FlUNDS ALL IFUNDS COMBINING BALANCE SHEET 3') 8 4 1982 S & U 1983 S & C 1 98 4 s Idl ASSETS 101000 CUtifififlWUSUTIOMS 0 854 0 104000 Catili with fiscal agont TOTAL for 854 111000 *Taxes itic. -- mablius 113000 'Tuxwi ruc.--- ruin -11 A-0-0'0'- —'i-ax—ustuc. sitit pfuouodti I I bOOO *Taxija rec. paisuniti 116000 *Ptutustud taxas ruc. iiiiZ— -P-io--tuattid tax advanca lefadW), 110000 spucial ittifim. tac;. 116000 Spacial uusm. we. -- dutur. 129 TOTAL for 129 Gonihinuil statem6nt 6 131000 Dtia from tu.7d.6 TOTAL for uwm1billed statement 16 "'TOTAL ASSETS 983 LlAbiLl'i'llEb AND FUND Eck(JITY t-14,16ilitlos 203100 Judpernentspayabla 206100 Matuad binds paVbblu 206260 MdttAfU(l itit. PUV"bld �Ti T6--I—AC-c—ruUTT—it.. t}a- . 21105TOTAL for G,ui6kLlvk*J statamont 4 00 D418 to Si D REV hand 10 912 g 12,219 912 0, 4 A 8ry 2 '15 4 10 6 448 4 6,245 4 152 6 2, 336 6 1 TOTAL for 'i "19 camIlim*J statentavat 4 0 4 152 0 2, 3 6 6 7 1 223100 DUN(. Fav, - real —Paru—ontil 223300 Dultit. rev. - Spitc. twarn. 129 912 12,219 5 , C) 3 3 Dutur. iuv. - Ptakistud 223600 Dular. rev. Pusn0ut& bujithi 223U00 Dtitui. suv. Nat p(ocadu 123700 Dulot. rev. - Mubilub TOTAL for 7777T7777 GiabdWilocl stist*mant 0 129 0 9 12 4 12,2 19 4 2 ti, 6 3 T TAL 0 129 1 074 4 1500-1 ,9 1 , 6w) L AMILITIES Fund b4tsikV 271000 Uniubamud fund balance 6 854 4 162) 6 2, 7ti,l 9 , ovi TOTAL for 854 162) "TOTAL LIABILITIES AND FUN $ 983 9'l 2 2 19 12, 9 UALANCED 'Nak al tmt:ij1Jkjc1ib1u5 "Tcittil j�i."tu ismii w1ijal (w.1 liijbifili-j4 twid Imid L-1-tCa f0fild BOC-1 14 21 1191 DE-UTSEHVICE F.CJNI,, ALL VUNDS COMBIMN IJ6 HALAGIE 511JEE'l' Account numbuf Description 3586 3587 3 8 a 198fi S & C 198 S (d) ASSETS 101000 CkAbIllinveatmants 6 4 it 104000 ..CIA!,h With h4eal atlalit TOTAL tor 1,865 111000 'TuxuLi idG. - nWbilQJ 113000 'TuAwa fuu.— foul 114000 "famw we, not procoddts ...... ..... I 16000 'Pwtowd tuxua tac. 116900 Piotuutud tax advianca (coadit) 110000 *SpUL411 UU6111. WC. 675 110000 Special wihni- roc.._ dof tit. 12,937 19 ()Y2 TOTAL fair states"dint 12,937 1_9 7"10 41 -j 1:31000 Dud from funds 0 TOTAL for C"OvkWisud statement 14 14,802 6 20,929 "TOTAL ASSETS LIAMIL11fillib AND FtJWL) LQUIVV 203100 206100 Malwad kiwida pavabla 26-6-2,0-0— —Matuted int. payable -C) '6 1-0 1*—Xc(,r uod I'ri L . _Fla y,_ _____5 2 8 37,727 Is 15,1118 ........... ------- ........ .. 211000 TOTAL for stateniont Dub to Sir) fund 6 528 4 4 459 0 4- OTAL fat e"iiihidmAJ statement 223100 Dafer. iay. - rual . ........... ... ..... 223300 0.(.(. W.V. - SPUG. wistri. 12,937 730 3 V 7 2234100 -D-o-fbr. rev. - Poutubiad 223HOD Dufur. rev. -- Porn./cal. bonds 223600 Dolui. tov. - Nut piuctiudti 22310 , 0 1) U 10 r . I v 0 it i I a d TOTAL for '12,937 4 19,730 4 ""TOTAL 1. 1 A it I L I T I E 8 0, 0 46 401 6 A ti I it 271000 kJwjbuivt;d lurid balance 6 _1_' K5.9..9_) (2,861)) TOTAL far C04*4higiod statement 1 '599) 0 (2,86S) 9') 1 06TO1AL LIABILMES AND FUND 14,802 6 20,429 UALANCIE —Ilo- ol "lal dw,"It, liw4l wplyd IC,L,,l lwi,ifili- and Iw4id t,jl-W. rOTJMLJOC- 1 14 21 HUI ALL PUNDS COMBINING BALANCE 61-11EET - ASSETS TOTAL tat TOTAL for � TOTAL for C.ugushijwd statement "TOTAL ASSETS —hi— FUND 1EQU11TV - | | ------- TOTAL for TOTAL for 1,212 TOTAL for Fund 04oky �:7 TOTAL for Gthinhinod statement TOTAL LIABILITIES AND FUND UALANCIE /01umu-114 u*o ..... .... . DIEBT SERVICE FUNDS :ALL. FUNDS COMUINiNG ISALANCE SHEE Ir Account 3628 3633 3634 il, Sit) 432t3 s 11) h33.3 S 11) it -i 1 .1 id) 101000 c"6hiinvostments 5 2 33 8 6' 0' 1 3 it 1 104000 CwAi with hiscal glint YOYAL for Cwtihislud 2 3 3 3 tit) i u 113000 `raxos ruc.-- sual 114000 • fiAxd:i 116000 116000 "Ptoluzadd tuxes fur- 116900 plilluslaa tax advance (ciallill 110000 *Spucidl assim-luc. 7'? LA.7- Hill 11 —T J- 'ZIll Y OTAL fair 0 20'i 690 A I 131000 --- Otto train tunds ------- 0 . ..... - TOTAL foe 12350 Prop huld For rc.salt,. 4 8a7.869 "TOTAL ASUIETS 296792 16,569 , .. ....... ..... 11AUMMIES ANfJ FWJD E(IMTV 203100 Judgasnants avabla —2 A-1.0 U il) 206 100 kidtUtidd bands piiyublo 206200 mdtilfud hit, Pyukila 20610 Accrued Tiit-.. Pay. 13 861 21 107 909 TOTAL for too0dhooJ ildift114"Id"ll 4 28,861 6 47 , 9 57 l i 909 211000 Duff to SID Rev. fund $ 47,238 0 41,000 4 2, /09 4 Dec i-0 x Trrcx . ... ........ 223400 Dulut. ruv. -- hotwitud 223660 Outer. luv. - Pullil./cal. Lwidzi 223600 Dtiftit'. juv. Nut pfucuuds 223700 Dalur. luv. mubilus TOTAL for combia"d aitailusslant 4 20 3 690 4 57,962 1 6 17 YOTA L - 359 , 385 4 146,919 4 1.}' 188 5 , b 31 271000 hilubblv"d fund lialallab (62,593) a (70,350) 53 TOTAL for sbillimal statal"allt 2 6, 593 4 , 8 1 174 1)3 sTOl`AL LIABILIT11ES N UND A DF $ 296, 792 76,569 V 37 i U A C A N C E 'Nai of 04AL' motl t'plal Llill 11AJIfiliUL Jlikl fillik) . ...... - -­ .... ...... .. i FiiTi7 TZE7-ii ii.j T DEBT SERVICE FUNDzi Accounumb"tt li 101000 104000 111000 113000 114000 I I ti000 I 16000 116900 ALL IFUNDS COMBINING BALANCE Description 3636 SID 113.36 Gil ASSETS Cusidinvbstments S 0 Catili with fischigow TOTAL for i;ouilhinbd staurmint S 0 'Taxes wc, tsiut)d" S 'Tuxes iuiAt 'Taxus stic. not ptocutids `fijAus fuc. pufsklilAl *hwuttud Itikus luc. Sklitit, f '16 31 lb) S 94 1 5 94 S 370 I I�L. ill 5 i 4 --- — - ------ hut"lud tax advalicu lcrudif) 118000 *spociLil tI!,how (Uk.. 9 in '16 1 is TOTAL for 1 13- 8 1 9 92 3 0 94 -t y 6 r i'l ki 1131000 Duo from funds 6 13 1 10 Duc.� f rolli Mcwweti L I tit) TOTAL for "TOTAL ASSETS —0— ;P 8 2 9 19 if) 0 490 CIAMITOILU AND (-UWI3 L(IMIV tJasbfllrirr 203100 'Juclijaments payable 4 4 2015100 Mistulod busk(lb payAbit: O 0 12,000 -,1 1000 20h200 Matillud il'it. ljAv"ijla x TOTAL for 211000 Due to STD Rev fund 6 455 4 0 TOTAL for . . . .. .. . .. .. . . . cosohinud statibinant S 4 55 0 (1 223200 Dulur. idv. Personal 223300 Dalut. mv. Spur.. ii:awn. 1 135 81 992 '10,944 6, 34 6 223400 Otilia. wv. - Protwitud 223500 Dufar. tuv. ticwthi 223600 D4jltif. ruv. Nut ptocbudii .... ..... . 223700 Di,fw. suv. KA)ilus TOTAL fair Gufttbinud stalaniont 81 9,)2 .1 "TOTAL 6 4 , 590 6 8 1 992 9 Waal. J to 4 it i i V 271000 tluujbwvud fund biihincu 6 9 4'/ k, TOTAL for - ctu�k&hkud stmitanklint 4 '5 5 9 47 "TOTAL LIABILITIES ANO FUND 1, 135 82 9 31) 11A A I- A N C E Not id Total 1111 :1 tJ 1 4 niva L k I I I i t I I I I I I 11111 11111 1 1 bale1 w I I 6-14i7il6F 1 1421 1151 DEBTSERVICE FUlYloS ALL FUNDS COMBINING BALANCE SkIl-t-Y Account 1 Description 91 ASSETS 101000 cin.6/invastillents 104000 C,sLoll with fiscal tAijunt TOTAL for stataillent 111000 'Taxes wc. -- nitibihis 113000 *l"bXUU ruc. lbdl 114000 'Tixus rue. - Fkbt piocuudti 116000 *Tjxu:i wc. - pustciskid *hotuutt)d taxus rue. 118000 'spucial aswo. rbc. TOTAL for 1 3 1 10 Du(; From 131000 Dijulitini tUridS TOTAL for 16500 1 n t e r e s t RitC. 123 50 Prop [J'Ad for Resalk TOTAl', c)Lher roc. "TOTAL ASSETS 1.1AUILI'VIIEU AND FUND EtWITY L1.61061"d 203100 Judgements payablu 2 j_Mdamid bonds payable 205200 1 Maturud W1. t3dvablo TOTAL for 211000 Due to SID Rev fund ?1120-_ aLje to Tax. Tncr. . TOTAL for 223100 0iiha. ruv. - rail 223200 Dutot. tov. - Putsomil 223300 DUN(. rov. - spt)c. utosln. 223400 Doldt, wv. -- flooto5wd 223500 Datur. tov. - Possit.leol. bund:i Oulul. luv. ww pjG('UUdi '-i6. o 4,b0 125, 971) 393, 261 I l 'r' 12 1 120 810 '/t-i ................. TOTAL fat �wm $ 5 Y `)4tl 248 *TOTAL S S v i W)"I 47.3 LIAUILITIES so— j 29 1 271000 Wmijuuivod fund balanca 6 Y TOTAL for 13, 29 1 &TOTAL LIABILITIES AND FUND 4 870 704 UALANCE 'Nei )l mwolltjclil,lu:, 'it.4t;15 lwl:'l wpi'd tol'il liablfikw. eltll Imid bui'llico Account I It It I ib U I I W`B f Sk It V I CE VOM �z� ALL FUNDS STATEMENT OF REVENUES, EXPEND11YURIES, AND CIIANtAb IN I'llIt'it) kIA1 AMV. 3`00 ;;11) I I 11111 '3010 (11.0. B01-id Expenditures Rum ActU.1 11dill HILVL-NUES 311010 - ---- -- ---- libal property 311020 llt;lzullul pf(,j)t-!lY 311030 mowl vujlit:Iu 311040 Not jji"LuLdS 312000 iluo./int. on del. Idxus 3*13000 1 ax title Saba314 0 () h, .)hl VkjhiLlL LIAUS 363000 Spucidl a4Lu,,i:,mu4it!i -36000--- 3100001 TOTAL 363000 YA X f S --0- 321070 liar reatiorl vujot,1. (iju 320000 TOTAL. LICENSES/ PERMITS 336035 Aiicralt wiptittatimi 336066 Curvoldtiull licellue tax 335210 llul:sollal 11-rup Rui 330000 TOTAL INTEH- 60VERNMIENTAL. 371000 ljoustlllwit UJlllilkijs 370000 TOTAL INVESTMENTI TOTAL REVENUES I - ILK I* L W tj I -I U kt L ;i 490100 (3.0, bund principal -- 610 G.O.kiwiditituhuza -620 490300 S. 1. (), buo ill principal 610 620 S.L.D. bund iij)um lut.:6 - 6'-, 490000 YOTAL DIEUT S L It v I C E r 01 28 1 7 7 0 1S 6OO s 109 , 723 Is 95,134 f 2 4 NE g 25,000 25,00o 180 42,230 12, 230 1tta G 5 4 7 NE NE I It ill 199 1 ()()0 68,083 g 08 , !)30 TOTAL 4 68,083 S 68,t)30 4 fxcu4 ItIvukiijul; tivul 41 640 26, 204 4 14 40 9 t) Wiwi tit1wiciglij suclit,uzi 383000 ha'll'6funi ill 521000 Twittiluia foul) YJ IE othuf Sources uvar t;Alwo,fitmes and whus, la;cs -------- - - 4 1 640 2 1) r 04 1 1 , /,I jui.V 11 19 89 16,996) 16,99( 1,10, 1 lo 1 111, 1 1 uspfuviotibly reported 40 ..... . . . . . . . JULY 1. lik ltasuh,al equity ----------- i-ONIJ IIIALANCIE JUNE 30, Ito 1) 24,644 4 9 rand balance tjuijilwillf] should i3djjll,Gt- with ftlild 6..iliilkLe Uildillij ul tho pitivioua fis(,w your WMA..h.1—it —41f"j ""J.1 tq-- fund jj,jljjjkt.0 tAidMil should baiwi t.0 Willi lillid oll baijilcu iw:ljdi4lj 'ill" Vi-iut 1whod ad1w.tlikulliz, - t1clail in INUtoli Ill filiallklal stjlulliuli"; I", 110c 1 t4 2 1 1191 01-Aff SERVICE FUN(,z; ALL FUNDS S'I'ATFMIEN'I* OF REVENUES, EXPENDITURES, AND CliANGES IN PI)ND IJALAN(.-k 35f10 1980 A L C Account ExLndLrLs stuntActual 0lI I)o t attar Itum A61iiial jj at "hui coda jl-tui Z, t.udu (j) II)) 311010 Real property 311020 Pitsunul qY 311030 muful vullidu 311040 (Jut plocuuds 312000 Pulijilit. oil dal. ta U� 3113000 -f a/. witia sijlus 3'f 44100 [iUlkt Vuhidu WXuli 363000 3100001 1 TOTAL 3630(l M -1 A X L S To''01 3216 JL,Uj;jUajj(hlt VU,ii",IU 1o0 T24 320000 TOTAL LICENSES! 335035 =7"'Ift =:,Ji�;tj—ution (109 Corporation lwtai4i" tax C89 330000 TOTAL INTER- GOVERNMENTAL—Al- 370000 TOTAL INVEST MENTJ IIOYAL.I*V----- TOTAL REVENUES 7 6. 490100 G.O. bond pdiicipal -- 610 N 1E G.O. bond ioifuiijst -, 620 1 a 6 G.Q. aifunt tees - 630 IE 23 —ii( i lid S.I.D bond wicicipal - 610 WE S.I.D. Bond iislututit - 620 1 d III .iLo. bond aijulki ILI,., 6.101 49050 Tnturest Expans TOTAL DEBT SERVICE Ja TOTAL fkt;u"to ruvwRI1, Uover Candid) ) uxtio, iditi.aula 307 ----------- .. ........... filwil6liu twul';W4 (usuz.) 393000 'r(wimurs i(i H wit b21000 Tiawilooti lout) N k I tj L- I 1 i Excus6 rovwmas and WIWI :10thl Cub QVW I I I ti I'll 1 0 X I I I Id I ti� 14 t, and 307 0 rr FUND BALANCE JULIf 1, as piciviou.-dy rupoiled 4 97 4 9*/ 4 98') 4 -------- — — ------- hUIJU dALANCL j jjt.y 1,'19 as IL:i Uitud Itutildual equity uanslurs in I (U1111 JUKE 30, 1090 404 2 4 9 i=Illt(j balAlit:U b,,,JjILjIjj)U h1joillki bill"IlLu VVIIJI I I I ILI I balance a I a I I C U U I I j I I J) 01 1110 previous fiscal year annual I U I I I I I A I I I, I t I c; 4, 11111 14., 1 11 1 Vtllk(J bdlail,11 I.Aidillij LhUtIld balance with fund balaocu on bolahcu :,huut iiidUdiiiij otiv luzdivu- 11fim period ad)ilstmolkis dulad III 11a—i try finalli"i'll 4i.wilii.tu. I OJUA HOC 1 14 71 Wil Account Ill jilibor DEBTISERVICE FONDS ALL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CI IAN 6ES IN f ON I) 1J A I A Wck. '15 82 19 8 2 s C 3 8 i '1 1) u 3 11 Expenditures Item Actual lwm coda uL-VLWUL-s 311010 Real 311020 Pohunl iLjjjLajy.. 31103a tviurur V.1110,; 311044) tJut pjucuud:. 312000 11wilint. on tiul. taxd 313000 Tax lisle ttIulu:4. 314000 1ijjh1vvhiL;1utdxus 363000 Special 248 126 3100001 TOTAL 363000 TAXES 321070 fi"ILI,iiiUll VU1600 11;U 124 320000 TOTAL LICENSES/ PERMITS 35035 Ail,cfaft wgiullatitm C89 33hotifi Corporation licuwic tax C.8u 330000 TOTAL IfJTER- GOVERNMENTAL 371000 InVfaU 1 'Is I —It : —J4 i'"I = p, (120 370000 TOTAL INVESTMENT/ TOTAL REVENUES --lN— 248 LXPLIN01 it Y01 C Uzi $ 120 1 is 694 I, i , -11 tj 490100 Y01 C Uzi $ 120 1 is 694 I, i , -11 tj 490100 G.O. band principal - 610 N E S 5 N E 4 G,O. bond intutubt -620 lot) I d G.0, audill Idus - 630 E23 113 490300 S.1.0, bund joincipal 610 N L w k 5 0 Cl '1 '000 bond intutust 620 18 120 120 1 d a 2 'i 0 3 I) 0 S.I.D.Liwid,lijuntfuns - 630 E2J L 2 3 490500 lntt�rest Ext) -Misc 10 490000 TOTAL DEo"r 120 120 4 760 1 350 SERVICE TOTAL. EXPENDITURES --1 '120 128 0 tj tj �-31I-3000 Nil INIi 62,1000 1 EACUtili tavdiajus and I'Allia amilLus over (undal) 6xpundilkllos and other usus ---------- 128 0 H)ND VALANCE July 1, .19 89 7 2 6 '/26 96 dsproviousiyreported iFUNI) UALANCIE JIJLV 1, 19 Ii•UWD VALANCE JtJNE 30, .19 go 41 bti4 'i 2 Ftind baldncu buijinning should bald[Wij With kifid 6,11WILU undlilt) U1 iild jJI"vitAlt, 11—;al V.,11 i5iklil,ul rutd»l -1,11— .01011 4,1;— 4. Li.kAlWO Widillij 01U1,11d Balance with fetid baliiwu on b"Lllwu wlrtssl 6ulildiii[i .lift' 116w period adjt.iiltnunw - dulad in nutult to financial I Oftl BOC 1 14 '.1 Wil Account wimbw DE BY SE HVICE HJ DS A) ALL FUNOS ST ATEMEN't OF REVENUES, EXPENDI I'MIES, ANI, CIIANWES IN FUND BALANCE �184 1984 E> C Expuudtuares Ituilk ACtLial uutfttdWi liusol ALM.1 hii,iji.1 .1wi lilktij,"Is Co'll. JiLVIEWWES 311010 Rual property 311020 vo,4)nal iU)!tqy. 3'1103 311040 Nut 1,ruc Lida 312000 VOW/11%t, Lill del. IdXUS 313060 Tax killu Salu VUllidil WADS 363000 1 SOUCiol cl"06:01110111b 310000/ TOTAL 363000 'fAXkS T01 6,' 321070 llL;,;,...iiuii v.1iiiA,; 1— T24 19 4 8 i-o I ft)('o TOTAL LICENSES1,_._ 3 36035 Ali"I'lli wiJistfatioil cao 3. Alu ,iH ot.6� CuiliMiltiUll IICL;ikZU tax 330000 TOTAL INTEH- GOVERNMENTAL --b- 371000 hivt,,zlsmjiit uwkioi34 U20 4 370000 TOTAL INVESTMENT/ ........ .... .. TOTAL REVENUES --ilo— 6 r 3 490100 G.O. bond principal — 610 N iE N G.O. build iotoiista ­ 620 1 uio f u u G.O. alltitit fous --- 630 E23 L,13 490300 S.l D. build priacApal - - 610 WE 4,000 4,000 iJL 8, 001) H, o0o S.1 1). Wild ililulLit - 620 1 tj ii 2 tj S.11). bunt allwit fuuti ti 3 C L 23 490500 liiti.reiit E'xpAlisc. 280 20 0 1) 490000 TOTAL DEBT sEtivicE 6 6,6 35 6 6 600 4 1 1 oo I i I d 0 TOTAL EXPEW011TURIES 6,635 6,6()() 1 1 1 1 d 6) uxiluiWililtuti Odid( fislaiwilig Louicuti jutiuzi) Tl,liibfef:i in ---- --- -- ---- Will 31i3065 71-lail:'Iclu lutill N k VJ L ----- - --- --- ------ Ex,;ua.s ivtjimijs and (Jvui FUND UALANZIE JULY 1, 19 8 9 (2,503) 2 , ')0 1 9 og i I ploviousiv rupostad puil"'I p FUND UALAKICL JULY 1. 19 trail furs in FOWAJ BALANCE .101111k it). 1990 2 , '184 16 8 9 , OP-) 1h,4ti6 Fund balmca buLlaviiiij) Should bultstica With hind balance ofidul(I of liku ptuviotis fiscal your jilticidi I-apoll 4111.1/01 audit lGii'liL hiikil 11,11WICU i3lidilkU tilIOLIM balijli(A: Willi lurid bidtiliCii oil l)dlij4lC.0 sIwtjl I'tiul jlwiGij adlWillikaML. - dlail Ill AuluS Ili filkailLial AalulilwlUi, Accotirit lkillobul DE-H-1, SHAVICIE FuMbs ALL FUNDS STATEMENT OF REVENUES, EXPENDITMILS, AND CHANGES IN HINO itiAll ANCk 3586 11) 8 6 s b C 3 87 PIK/ Item Actkj,.i ti,uJttut attarlium iitAli4 REVENUES 311010 Heal pruL01ty 3 f 1020 f, 311030 Mulus vullidu 311040 Not psocL"16 312000 Pert.litll. un it 1. tuxes 313000 fit,, lillu salt,!i 314000 lijila vubidu tdxaLi 363000 5,703 310000/ 363000 TOTAL 1 AXES ---il— 101 ...... 5,,y () 3 320000 TOTAL LICENSES/ 2�1 _111±1 336035 Ain tilt tuiji!Awlion C89 — ------------ 335666 C61pulation lictinsu tax Cub 330000 TOTALINTER- GOVERNMENTAL 371000 lovw.14owil auioiojjt U20 370000 TOTAL INVIESTMENT1 fit) VA TOTAL REVENUES —bb-- k it 11, L L. Nut If U"k:s 1, 107 0,902 2 -1 490100 G.O. bond principal -- 610 N E G.O. bond int.j.4t - -620 18 J ---------- ......... .. it G.0, aijunt fuut. 630 E23 490300 S.I.D. bond principul 610 N E Id L A 1,00 1 S.H). bond ijiluju:,t -- 620 1119 TAM 1,450 1119 2, 793 2, 8m) E 2 a 490500 ljit:,..t-esL Pxp-Misc. 264 300 43 -3 ri 1) 0 490000 TOTAL DEBI' SE liv CE _4 181 5 4, 'i 0 0 4 ltlil TOTAL 4, 181 4 4, 2tw '2'2. 0 j wo EXPENDITURES fxl;ebs f4j%d4jjlwu:i ovul (Ali 1. 1 4. 1 li. I ji I S 'li22 2 11 I) . . , c , WWI filloLinU LiOMULU 383000 -hunzluls ill Nit 1Jit 621000 N IE I tj L _Exv,.,,s tuvenijas and WIWI b0tAlLuS 6VU( jkundw) Lxpundiimus and d .22 2 , [1 0 1-ON D HALAM.;JE JULY 1, 19 89 3 , 4 2 1 ........ .... 1 HL fUM) BALANt".iE JULV 1. 19 as restated ...... .... ----- - --- ------ fthlo BALANCE JUNE, at), 1u 90 2 6 4 Fund balance bLuaininjishould bdlJnCU Willi land baldlluU Undalij ul the pjuvioub hscwi V.di aollkwl "odl,.j ­011, ­p,­ Fund balaocu Uildiiiij bliulild baldoca with lund lodusicu oji bulol'u bil uc io"Itidlou.1s., 11tiof pudkid adlinimuntu ­ detail in nuict, to figiaii"i"I 1A.41tiolum" Account isumiwl Ail Wo/3 DEBT SERVICE FUNW.1i ALL FUNOS STATEMENT OF REVENUES, EXPENUITURES, AND Ci9AN6ES IN FUNIJ ijAI,AtJt,-,L-' 3586 1 1) 8 8 11; & (I 31iill) 1 1) H 1) Ex k , 4 1 a I , k t; kiEVIEWIMS 311010 Hual property 4 311020 311030 mutuf vulticlu Net JAULCUthi 311640 312000 Pell./ult. oil dul. taxes 313000 'fax lido salut. 314000 Ujilik vehicle laxuu 363000 sliucial a:ibussmunts 3100001 TOTAL 363000 TAXES 321070 11u(;wailk)ll VUhiLIO IUU T01 3/7 'to 2 320000 YOTAL LICENSES/ PCHMITS 336036 Aiicfall mijisciulimi 7-80 33bobb Cuipolati"ll lic"llut: tax ctlu 330000 1 TOTALINTEH- GOVERNMENTAL—*- 37,1000 370000 TOTAL INVESTMENT/ TOTAL REVENUES 490100 G.O. bond ptinciptil -- 610 w E N 1: 4 4 ----- ------ . . . ....... G.O. btilid ilkitisubt - 620 189 G.O. fuuLi 630 E23 Ll 3 490300 S.I.D. bund juisacipal 610 NE 4,000 4,000 NE S.LD. bond isitcruit 620 1 d it 6,016 6,020 180 bulld ajjwlll fauti 630 C2;j E 2:j ---- - -------- 490000 YOTAL DLUT .ilEtIVICE - ----- 6 TOTAL C) VAtd" luvmaiu.. oww 00,uf filldhLiliji 60UlL":. 583005 Ttallbluts in Nli flit b21000 TrwitJws lucit) WE I l 1 1 rJ E I Acebti ravulitAf.s and Wiwi tiowct;ti over axpoildittlits alld 00lul u.1;uS (64 3 FUWU UALANZE imm 1. Ili 89 8 2 3 8 KIND UALAWL;k jui-v 1, -to as ("slaidd ------ husidual u(juity tiali0o:i in low) I-M40 UALANCL JUNE 30, 19 9 u i ( J 95 0 0 FIllid billdliLd buiJillialitj 511UL11d baldlicu VVIIII kind balance undiliji 01 11lu j,lwlkltju 114cal guar tealual ttjputt ws<h( Viakd IJJIAliCL VAll Iii1id balati,;u (a4 baL41WU Jw,.t idll.hldlllu,kljy puked adjusuuewz. dul.il M 1,,)tLz, W 1111,11W1,61 A,41U4i1tj,iL4 STATEMENY OF REVENUES, EXPENDITUHIES, AND CliANGES IN FUND BALANCE 320000 TOTAL LICENSES/ ------------- GOVERNMENTAL- w _ 4 4 853 |* ° TOTAL alld -UN" UALANZk ~ ` Account 11111ilbul I)EH't, SERVICE ForibS ALL FUNDS STAY EMENT Of HEVENLIES, 1EXPEN01 TURIES, AND CHANGES IN FUND IJAI ANCk D 12 4 Expwiditurus hom Actilal Widuct ulwl Itum aglk,i tiojiJG14 (a) 31101t) -41111020- Hea I property-._ Yut —!.LLo1ju1!y 311030 Nllulof vuhidu 3111040 Not jjWLUd:, --- ----- -- 312000 I,Gnjiia. on tial. tjxG:i 313000 Tax tilio s.lus SJ)L(;id1 310000J TOTAL 363000 TAXES yol 1$ 14 7 7 3 -T24 320000 TOTAL LICENSES/ Pf WITS 336035 Aucwll sujjicitfjtion coo a 5 coo 33b()56 Corporatiull ficoilut; tax ctia culvil 330000 TOTAL INTER- 6 4C) V IE It U ht 1E U TA L 371000 hivt-11i,utit u,mih-wi I120 4 ;p 4 370000 10TAL INVESTMENY1 HOVALTV ------- ------- TOTAL REVENUES 346 4T/ k, )(ilLm"11 1,011MU 490100 G.G. bond ptincipal --- 610 N E 4 $ ------------ - ----- -- --- W k G.O. liwid ha,w.a -, 620 111 J i tj it G.O. aijolot IuL;14 6:10 E 2:1 L:2:j 490300 S.11), k,ujkij principal 610 N C tj L' S.I.D. build intutust 620 103 titti S.I.D. bond "tJosit ttj,;:. 63C L23 L, 1e3 490500 lntuctEt;t o 480000 TOTAL DIEUT 0 sfftVICE 1 TOTAL -XPEUDITUNES (Ljl 1,1G) LApw iffiluk "L. 346 U OtilUl filidliCiliIj bUtAILUU 383000 Tianbfufti ill WH W 14 62*1000 Tlatlskijz. low) Nk WIWI` 4OWCGa UVUl (WRIU11 UXj)dfi,1i1LUeS alld other uses '146 I�LIWD UALANCIL . . ..... ... 1F(JW1) UALAWC11: t I a I i h It. bALAWGIE JOWL JU, 1.4 9() 6 032 s 5htib l iGt I 1 0 Fimit baldlice boijilmmu should 1jdIallcd with Fund 1j.1ali"d uliciiiij) ill 11W ptuviutls il—"l VG"j l-p... t. Fund b.1.11cu uitdmu Jit"Ild 6,11"gicu with h4l"I halos +:u 'm ljalj.IcG Ji—t i14,1"diiiij hiw puliod doldil ill nowt, to Account faillib I c - f -- DEBT SERVICE FUNIO'S ALL FUINOS STATEMENT OF REVENUES, EXPENDiYURkS, AND GIJAWAifb IW 140NO HAI AWC'L Ili 111- A 121 Li Expenditures Item Actual It III LUdu tiaustah Luau I a illEVENUES 311010 Hual plupully 3 I'l 020 )!y 311030 loului vuhiclo 311040 lout lHOLOUdS 312000 I-lim/iIII.011dul tart;,, 313000 lax life sales 3'1 4000 hUht VdIlidt; taAUb - 363t1Uo st";c:i ial abessi N ILI tux 0 1 7 3100001 YOTAL 363606 'I'AkES Tol 7 -t 37,wo - -- 4 - ooalitlil vuliiLlu fuu T24 320000 TOTAL LICENSES/ PERMITS 336035 Z, =1 r, ugkilillicil-I 3360bli Cwpolaticill liculIsu tax COO 330000 TOTAL INTEW 66VERNIVIENTAL 371000 111vulAilkLill Uailliikjli 1 )2 0 370000 TOTAL INVEST MENT/ It OVA 1-1 TOTAL HIEVIENUES —4,- 561 4 20 1 , 86 Y 'oil 4 30 "/ 5 6 0 62,599 490100 G.O. hand ptincipal --- 610 NE 5 S N iE G O. ki.jid iiitw,;bt - 620 18 ill GA). ailuot fuus - 630 E23 E23 490300 S. I B IA�j III lit ii wilial 6 10 ri L 15'000 1 0 0 6'000 '1,50 bosid mtwotl 620 lj�lu -9 - - - I -I. , I ---- -------- ..... .. S.I.D. 1, it a I) u I I t laws - 630 E 2 3 f 2 :l 490500 InLitjiust- L7q)-Mfsc 3,243 5'000 6,150 7 oo 480000 TOTAL DEBT 5 L It v I c f: 4 3 1 , 29 :3 4 17:3 , 0 00 4 17 , 8 1� 0 2 1 '000 TOTAL EXPENDITURES 110- 6 3 1 293 9 1 T3,o (I (I 1 j , 8 5 (1 I:A.045 (41VUlItlill. (tVW 13') 2 8 .10 999 7 01hul fillallelflu uumcos 383000 Transfers III NII NIt 521060 Tiawduts (util) N k I tj L revulluos and Ithur tioluctit, over (folder! ox1jolujilujus and ujIj'f (lbut; (30,732) 2 k H 6 "WiI .10 FOND UALAN.;L JULY 1, 1989 (Is) puilud adjusUYhuhtts i4JUD UALANCE jljLV It, III s hwiiijual uquity fth.i) BALANCE DUNE SO, 199() 62 593 2,994 h4sid balance but,jumisig :ihoultl baldlIC0 with tL1011 WIJIWO OfidiliU of t1ka piuvlwJ4 aitwi.J wj"uii iti'411..l fund balance widioij Should Wlaowu vviih twitt balancti oik b,II,,iwu Jw.t ally I'dGI IJUli(ld ddjWI4lWJIt:, - (JCI,Iil in lioluti it) filluilcial Malwil"nUi, Account likillibul A Jtlli:v' I I DIEBT SERVICE FUNh-11, ALL t-LIWI)S STATEMENT OF REVENUES, EXPIENOITUHES, AND C-11AWGIES IN 1111WO iJAi AWC.9: Expanditures Item Actual MI'luut allul ij-6 ludo liafJuil, L'odu (a HLVEWULS 311010 311020 311034) Mutol V,hida 311040 Nut IJrvcauds 312000 fluji./illt. ull (JuL tax" 313000 --Tax titid bolus Light vubidu kakus 314000 363000 310000/ TOTAL 363600 *1 A X E 6 T01 3210'i—o 1,—, 7,,;,- rulk volliult; lu" T2Z­4 L T 1 2 ­ 4 320000 TOTAL LICENSES? 331501iti coo-pulalicli licewitj tax 3 Ai,, .d. cao 330000 TOTAL INTER- 3 71000 hlvtjc;tllwilt jamiilttjl, U20 4 370000 TOTAL INVESYMENT1 140VALI'V ----------- -- ------ -- TOTAL REVENUES 1 '1 8 4 f) 4 t) �s tj I L K ek W ot I u 490100 G.O. bond principal — 610 W IE G.O.buildintullist -620 1 d tj .... ...... 10 6 G.Cj, oUwkt fuu:i -- 630 k 2 3 L23 0 S.1.1), bolld phflcipai -- 610 N f 10,50() 10,500 1ui E 6,()()() 6,000 bund mtuiubt --- 620 1 tol to) 4 , 'JS, 1) 6 8 1811 S.1 I). band u1julit to"s 6301 E23 L- 23 490500 Iiit-utusL I 490000 TUIAL 1WEIIAT 4l 15 459 16 160 4 7,406 4 1,440 p TOTAL k P L' X rJOITURIES 15, 4.r),9 4 7 406 7,440 Gcu4S 1.111.11"4 uvuf 2:? (4, 314 rr 2 023 001ca filiallt;i1il] 4iUiJlLdb 3113000 Tian furs in N0 -.621 000 Twlibfuls (oul) 1J L. EAt;uss rdvUiltids and j I Wf sUMLL1s uvur 4111clud ox1juiditcaws and 2 22 4 334 2 0 1 t)'/ FUND bAi,ANZL JOUV 1, 1*9 rupotted 10/ y It, 'Po 1-UND UALANCL JOIN 1, '10 hobidtial w1ijity tlallAws in (wil) FOWL) BALANACk JUNE 31), lik)() 4 9 0 34 FUMI UdIWILU bt;UiiMillil 511OUI(I balancu With fulod baldticd uIldillij Of 11W jJ1GVKAl4 jititji year alill'J'Ai WIA111 -tijul .ilklll i,j,—i I-cmd balalwo ull(filiji :lflowld balail4o with lulld balwica oil baIjjW'u :Jwt i4l"I'ldii'll 4,ir" ILS"Iv,;— frill I)b6iod ddjw;1mwl1z. - dulail in lWW:, 14) fillail,:I,,l I ollm Iloc 1 1.1 21 Wil ^ 47u 649 ' _-_ --------- ------ - --- TOTAL REVENUES —Jp- ^ - 490000 'TOTAL DEBT 206,946 EXPENDITURES fovollijos WWI tjvw it it, ill iliWli ~ - .^v1"iw*`p�,if* I 11. Financial Statements . ..... Cmitintied C. Indivitillul stuto ".1ta kits —. By fillul typd 0o I i � s 2. Cat) it a I p t ojec is funds a. Combining balanco slioat 1). Statement Of foventlos, expenditures, arid c.-haiqjus hi timAl I)idatict; Wht,i HOC-1 (4 21 6Hl CA111.r"AL PRO JIE(A'S I"uNDS Account 1aulliba, ( qutictlpllOtl ALI f C)INt►b 0 / 12 i COMBINING UALANGIE SHEET 1 tIi% 41 Il LI(.Ym l' Il t11 11u V..d I"ilild r�IIulY1J I l,llil r�N4ilili I"{,fYl( �i(�1171Yii 4OY 4060 4O6: 42119 1ilYAt t4 At.1. C''a1Al_dl Equil-) 514 1<al. Proj. I:,C telluy W. 29119 61d,oWalk iW.tjr" l'untl (: L111L,1.. 6 l:(arh l'lsUSl:. I41 Ibl (c1 1d1 1.11 Abbitfb fOtOOO OoNhlinvururinliln i 4,600 T 0 1h, 114 Y 0 T I) //4 TOTAL f.w 4 600 0 1114 0 ' r:.a,.iLj..Wal rl,►irrnruri 1 . 0 i � r � r 1 ). 13ZOOO . (kw Ilan uuvwawluui 1330OO 1 Advasswo to TOTAL fur L. J.lavrd 640161rta►rl1 1 : 4 f Y ! T 1 T 1 TOTAL A1I111FT1T ---_ __ice- � 4, b 0 Q Y _._(1 11 1 h I/ `I.,..... 1 f ... I� ! l t a t/ I I LlAbil IIikd AND iPUN D E 9"U M l.tv.r.ltlrl" 2011O0 W41#61 as puyublu�W f.�__.___.__ -Y t111OO� liuutrtulwf wblru+llr payr,blu - 1i8:Ci180 Ai:L:4.uu♦ laoyut,i.r Jtllitlt0 Cwitli.ctr tLayrl,l� s TOTAL fray r r:...a.rLl.i.,,./ rlmtm�iryttert TOTAL firs c.,avLl.l,r.d nirlurnralcl f f 1 T TOTAL "Abltl'1llEtt—f+• iFu..aC w.yar/ry 271000 Uiuururvud -- lwid balancd 4 TOTAL fir r:U.W.t,tJY+ull YtrYt Ytr4ltil1l f TOTAL LIABILITIIEii AND Fitt hki ANC L ...__.._ t_— WICA 14 41 uui It 204) t t 2 U 0 a � a r T r r i 1 5,200 ♦ 0 a S,10O 4,600 f 0 f 9,LJ/4 t 11 r 14,a74 4,h()(1 q 0 T 9,914 N 0 I.1,_i)4 4 h0O i 0 i'Iti,il4 r 0 _ 64 AcCOLIM lkilsilbul CAPI CAI. P110JECIS RINI 1�'i ALL IFUNUS S'fATEM ENT OF REVENUES, EXPENOIT U Ilk S, AN 0 C I CAW(ii;S I W filtJ IJ B At A W. I-.' 405 Ca 1) Expenditures Iturn Actual lal i-tLVCrJU&:S -331000 -" Feduial igants H 6 ' a - 0 1k v, _Ti II,i -'� -- G_ (-3 3 28 5 9 5 2B, 5, G ctA ii L ----- - ----- 31039 CDBG Slaw (1filas 33, 3C 0 330000 TOTAL INTER- s 28,595 28,!�9�) /5,440 6 0 V iE H W M k W T A L & thjflaliwi4 tj 6 a ------------- --- ----- . .... .. ....... TOTAL 360000 M16CELLANEOUS —4— IJ20 4 370000 TOTAL INVESTMENT/ TOTAL REVIENUIES-10— 2 8, 9.5, LXPCMDf1 OULU 28,595 2 470210 1 Comm Dev. Grants 430500 TOTAL (kakdue) t) 9 '1 381010 Sidu of G.O. bonds 381030 i83000 Twiiiloui ilk b 21000 '11,liudult. foul) I I t Excess rdvanijus wid usher bumcus uVus lwkdoo ukpullditilfus and uIllur utiat. IWWO UALAWCAL" JULY 1, 1 W9 4 4 b 1) 0 4 4 000 29 �1 .......... 1 iijilbly vulloilud JULY 1, 1 b u4 IUStdtGd ...... Hubid"I'l tquiiv llalwiui. in (out) I OMP UALAW.k Jum: 30, 1 90 4,600 4 3 , 006 1 .1 fkIlA L.11,1114;44 bt;jjiM4ifkjj bhWild 6Ji"gitol,k With k914LI "1116tdki of 0." "—s —X— hilid bafOILU UlldilkU U114JUld ii,kialil;u with fulid bA1bfi4;4j u4i 1"Iukcu Gltuul i.id,,dil6ij .W., ou'oodo-, J)"litid udjuAlilulott, dulail ilk lk"wzi I') hki"'wi.11 Account laimbui CAIIIAL PROJECTS FON041i ALL 1*-t)Wt)S STATEMENT OF REVENUES. EXPEN011-01IIES, AND ClIANGIES IN FUNO LIM At` CL 4 0 C, I "-" tA -11 0!1 jtl"2 "I Expanditurus Itum Actual bkwul aft"i I4cvkw L'" 3311000 fudwal Vtan!s tittit 6 334000 caii 330000 TOTAL, INTIEW GOVERNMENTAL 4 366000 Cuimilmliow. & dtjja.Iiwia 44 TOTAL 360000 MISCELLANEOUS --to- 4 371000 liivuzamuta uaminjIL. 020 4 4 tJ20 310000 TOTAL INVIE1iTMIEN11 it 6 V A L TV jp- 4 s 4 343017 s, C Cont;(-r Ch L91 TOTAL HIEVENUIES 490500 Int-,2tusL 2 6 1 L ... ....... TOTAL EXPLiADITURES —*PL— s 92,281 6 96,405 4 1 048 r. L tuvijittius ovur (92 .,213 1 96 -1 5 94 4 4 16 WWI (ilibilLihil) UOUitsb 31ji0lo Saki of G.O. buliiJ6 ... ........... 3u1030 Lklj of S.I.D. bomIti %f; 3 .1 '1 t" 38 i000 I'llswatal:s in 255 TI'mutalb lout) Excuser ouvdimus and other SOIJIL"S UVW (widui) UqIulidittilub alid miser usub 9 .1 o 2 -LINO UAL-Awt;k Jut.v i, 'ou 89 as ild aaiustaaaeits "wo UALArick JULY 1. 10 flUbidUiAl dijility tf UlibiUi 4 IF U M 0 ki A i-A til G It JU141i jo, -i a 9 0 6 9,974 4 0 Fund 1, a I Ll I i 1; 6 11 u tj i n I Ii I i U L. I i Aj ( i I d Ij a I a i I i; u w i t I I I i I i I k i b . I a I i L 4j u I i i J i I I U u I I i i u j, I .'i i i I A 4 - I I " - .. I V .' d I ' 11, ui " I , " I , �. . ,I , . I , . i / I , 4 1, . , , i i i , . . . , , , � t Fulid balawu widillo :ihokil'i bid'iflcu with Mild bal"ilcu bit b"I'AilCu J-01 ij'ClUdiiiu "w.' A k'—j Nita 1juji(id adikijimusiu. - dutail iil hol(4n lu IiI4'aic'wl "iulwlwlita, TI il(Ij . I I . I fig] v�"j~^uu.°r"^�°x° °^w^,^ Ill. Financial Statements --- Conthmed C. 111dividual statfil-kiallts --- fly fund type S. Enterprise futicis a. Combining balance sheet IN. Combining statuirtunt (if revenues, expe'llso:: , aild c"llasitlos i1i folhAlIgOd elWilillo's c.. Con-ibining staternoiit in changes in financial positimi HAM bOC ) 14 2) iJlj) 1ENTEMPHISIE FUNDS ALL FUNDS COMBINING UALANGE SHEIE"I Fund rr,1'Jan+ 52 10 Account nrunbur ILI 101000 CaSh/iliVUtit(liolit -- (Jlllk:S1l1(;tvd 22 1 c 99 1 /,)-1 102110 102210 Cj!;Il/4mI'ilkjj and irituiuz't culfullt your 102220 Cii:,hhu.wvud tutwo yujtt. 102230 0[)e1 dt-,:i r1,1 4 l r 0 tj 102240 Cjzhht;pIac;umuja wid duwu'iaii." WUPI, 20 ri r 1 1.! Su'vier Capital Fillp rovement lnveshii�11L 4, ")00 TOTAL for conliblined astatotiwdlit I Ili4 241) 110000 77'-i YOTAL for combined stutomousit S 4 122(Wd Ac,;omiltruc:uiv rl lu ( f1k:L j on, 500 3 116, 718 TOTAL tat coirobilmod bbstankoist 4 1311'3fjo Mi" fjollr Fundy $ TOTAL lot combiluid stuttonfiant libined TOTAL for can 161100 Ilivimtoly of :i(Illplius Ilivwltory of litcaui for resale 110"15 TOTAL fat cumbimibd statomoist 1 30, !)q'i Is PHOPkh'IV. 181000 - --------- 6 4 24�5,369 102000 011ildiflUs 184600 Imptovumants othui 11stAn biiilditigzi I tilbl)(ji) M.LilifiUly illij U(ItjjpjjjUf%t — - ------------ 301 79 1 UU000Cunsuuution in pfuulu:is 231 , 659 0 4 13 '1 347, 709 53 3 , 8 56 kit) :J00 1"ludimulit pidlit 3, 8,10 , 2 2 6 I U9400 1 rorrsurlssiC,ir and distlibwtiolk 4, 198, 745 1 5.1 fi 1 t' tj 3Y.) 491 1 18' � 8 t) Sower 2, 6 2 , I),) i TOTAL, for 5 Y 67 1 4 6 6 LESS ACCUMULATED DEPRIE(AAY10M 14 j4 3 Ib 0 10 14 TOTAL ASSETS OHM WA: I W 2I Btl) Account 11"111bw ASUEIS A it i i /.J,/, I Epi-I LAIPHISE FUND1.1; ALL FUNDS !j i COMBINING BALANCE SIIEJET Description Oil. 0 'Idu'. rwkd #111jamu Ew'd W/rjwow herd WIN"im, sal id Wastu WI lbi c. I ........ ... 101000 CdSh/hIvestmeot m1rustficled S 146 076 1021 *10 Ctmstmcliun - --------------- .... ... .... ............ 102210 102220 Ca6h/iosuivud twow years ---------- 102230 Cashismpkis ru:�wvud . . .... ..... . . .... - 102240 and dupiecidtimi 101 '955 TOTAL for combined statumbid $ 248,021-) 110000 $ 28, 228 TOTAL for combisied stataimbett 2 8 , 2 2 H 122000 c ",uiv.14,j 0 TOTAL for candAnad stiatuiviaiA 131000 Duo Isom lands S TOTAL, for coaabinad statentat" 140000 Plopaid 0),lju11s,;s TOTAL for combirimid statumtAnt 151200 Inventory of btofuzi for foUtild --------- - -- TOTAL tot combload slatematit $ 181000 land 6 ------ - --------- ----- I j120t)0 11(lildi 11 j Jb 184000 hoptovurnesits other than buddiiij)-s - --------- jj6()t)t) h1achinuty and atjiiipiviant 377,686 UU000 lj10JJ4.bs suppl'i I WJ200 Pwnldny) plant plant '169400 and diiillibl.160li I Jjbtjt)0 Csuneial plant 6 $ 377,686 I$ i$ 2 - 0 - I - , - 9 - 8 0) Account Ilumbul ENTIERPHISIE FUNDS ACL 11�11JNDS COMBINING BALANCE SIMET -- Ciukmiwal I it lal COHMiNY L.11AUR.1111ES . ......... 202100 Au,. laut pwyablo 203*1100 'hidilonicilltzi pavablu 20blOO Udb260 Mijujid mtotobt pay.W. 2051 (it) Cuwpnhatud abziw.c;u:) p..y!Lfj- 2 0 6)'10 PayLlAu 1011'Al- f4itir cusrabistutf StUtbl"a"' 4 21 000 Olga loutilui Imich, 44,007 44, 607 14 o 1) 1 4 3 2 TOTAL for combirillid abstoovilloid S S 4 214600 I OTAL for combined statuiviont LiAbiLITILS 231200 IMM." bonds Oodlls payublo) 23,11300 kj'miki pavablu 2 2i 0 0 0 0 23(ijJ00 C'Mill aL;t4/IIOlGLi JJJV"bI0 239otto Ckoil-1pailb"wd ub'uiluua pdyublu (I f3 f1 3 4 1) 3 TOTAL tureciantliciad statwousit y 16 0 8 6 4 2 2 9 2 4 0 -1 60,693 s 2 106 , 4 /3 1 4 IJ92 "TOTAL LIABILITIIIIES FUND EQUITY G.UltudAlslud capitaill 260100 Coittlibilluii Il'olit uovG111111dilt unit 9 1) hlb 260200 Contribuuun hula c-it-11—i /Ikwg.A opt.,vs/STDI 3 20 326 260300 Coittributionfruls, Tax IICJ-L�IW-Ilt Iund 206,0 03 TOTAL for combined statuivicood 6 622, 1'19 2150100 Ausdrvud for invuritulY SUPPlius 991-) 4 260300 ----------- liu-1vud fur juvuwgu build 01flolit LI.Lt 260400 Rubigivud for iuvujIIju bared I(Itmo klul,l o 260600 sillplut, w4ulvtj 11ok) 2bOdO0 Huziu.vud Iol lujilw'Osiwill ulr,l duJil—A'11,11i MPIT I 'Wo Capi LA .Ito )vovuIilcali t-!,, tic t: ioll col I :j u 1.- TOTAL fat t;woubividd stataomlii6a 272600 0iiau4.ivGd 10ili.lud uai!miqs - TOTAL for cumbioad stationabsit 1 284 t5 49 TuLolqki ty 3 1) 6 7 0 8 a . L 3,967, 40 1 1 o, '/o 1 12 "TOTAL LIABILITIES AND FUND I will assets must equal total liabilities and kind equity. It 1111A b(A" 1 0 21 ij!jl 4 v iilAlYlbui ENTERPRISE IFUN0.4i ALL f UN66 COMBINING HALANCE Dut,ci tptiuii So I i I (al lbi GOMIL-141 LIAUJILMES 20,1100 warrants flayabld 201200 202100 2 0 6100 tut .,14111"i twist " ll.Y,Itjl 206200 Mi,lurud isauiu:la J)'iyublu 205,100 (AAmpulitutud Llb4uIkkGzi J)dval,iu TOTAL fur colintlitko,od statumaoit S 198 2 11 GOO I ILil; 10 GII WI k4i ld� I OYAL ioir ctitothinud stbtamang 7M, "t-1 _J i s —j'a V u I') —IU . ........... . .... .. IWAI, for camisbiowd atutamawit 11.0tAti- I k#IM LIAWLI i Mb 231200 DNW: bonds (loans payijb1c) 231,J00 hwidz. payabitj 236000 CUJILIct�/Ikutuz. pav,,10 - - ----- . ...... 230000 Culilp,;IIL.Iud ai)oLjwa;i payablu 4 'TOTAL for catribinad slutdintant 15 -1 0 , 8 6 2. 14 7 rw Gulialkikatud 4;upitid 26()1()0 2 6 02 0 0 Cufallbilhuli hum t,tj,%Iwolw4 260300 ............. TOTAL for cammiLiawtod statuebiamit S 0 HLA AJNoLD iLAHMINGli HubL(vad for 111vulliusy stjpjjfius 2b0300 il,,::Oivcjd luf wvwimu 2b0406 HU4.1vud far' guvUllow i,.i,ii Iti6hia 'I'lki 26obO0 stilphis fut;Uiva 1w iwdulkwo t,"Ald 2 ki 0 d 00 fiuu,jIvud too foplocumulkl wid dupswJahuji— 101,( - YJ YOTAL for uoisoisito6d bt*ttomaiig ) 0 1 IP1) 272060 -3 3 8 -1 1 TO I At. tar ctsoallbloloid stutavvibaNt v 4 40 691) Total 1AIL1.1 -Y �j 40, IJ99 •T OT A L L I A U k L I T I IE 5 A N 0 F t I OJ 0 k 11 U I f V - i1altil equal Iwal Ii,ibillimb and 1411w equity, 10101 WA: t Ic 4 ENTERPRISE FONDS ALL IFUNOS COMBINING W3}+tLANCL WILET -- Catttirlmod Account tidscriptiolnft)hPEf. AL1WYt➢t11:5 r rri+rrhul' it.`.Lsk l u 101000 edslnlinvustfnent -- unfestricted 102110 t uiisuuc►ioll __. -. _. 102210 Cdsit/ +nkiitjj dnd irtturust- Wifertt Vcar 102220 t asir/)c crvud hour eais '102230 C ash/surplus ru6urvud c) , P cl t: ] 11 t p utid de rruciallon 102240 C ashl+c fdccsrrtultt __._--- -------- _..... _. _ . n , 5t- br WC L' n/ ------ Ca /_EJ. IIII L)� vun IV sti 10.(I at`Y Sf'1dc i �VIv�8st111011L TOTAL for contLinod staitbinwit 110000 7 sxc la as nrwnt.s rut c w it}lu �� W� TOTAL for cotn4inbtl atatemtwnt paid uxpunsus a 7'ltlL91 1 I ) (1(1 6 _ .I 1 Lilllli 3071 t1i3'1 I(IL 13_' 2 1) , 1 1 (I _ 1 500 $ l t)d3 k1�1 S 11i1000 i.dnd 5 �? It 5, 3 6 9 1$20Ui1 f3uildinits 184000 ir)+piavu(I+unts other than btlildifl0ti 1Flti0t)0 Machinefy and equipiliwa . 7 1) 8 , 7 3 '1 IU0000 __ -_ _.._._ _...._.. __. _.__.. _....... _... _ coluaructton iln iriodross _.. _ ., .._--... ..... ... ... ... .....,. 8 8 0 , 7 ? .3 1tlt)`ititl Source of supply 1Y1920i1 Plimpind plant 3 3 , 8 5 fi 1Y1st30i1 Truaunent plant 3 r tl -I O, b 189400 TfaliLilwjbioli and distribution E3 , '/ �) 6 , rJ I _I. -1 tt9 t)t - Gollural plant A `) % , 7 8 6 St.orict Sews-r 2, 862 (1,..). g '18, 753, 3t-,9 I; (5,013, I /8) Accuma ENTERPRISE PONOS ALL FUNDS COMIJINiNG BALANCE blilEIET -- Coutihiiat".J Dezicliptioll COIKHOIJI' LIMMAILS 201 100 Warrants payable 201200 fiutji.aujud wllwiw payablo 262100 A�cutjias pavablu 203100 Akid "liwilts Ijay"blu 205100 Matured bonds payable .206200 Mdwaid ijitustjst payable 2; J)dyabI6 Accrijod Payablu 'FOf`AL for conshinud stalamoi6t 211000 Dow to "djut limiL TOTAL for counbload atatumarst 214000 Di;l't)JU. 1)"yijhlu TOTAL toy v;ui*4W%iad statuti4adiii LONO-ThUM LIABRI'llkS I 01'At. At f H IN06 60, �307 iii!_ i 231200 DNHC bunds Oucicui paydbla) 231300 UuI06 payublu (wo 236000 C-itijacti./itutub payable ab�um;uzi J)"viblu 'I 10 $ 2 , 132, 1) 11 2,391,218 Ifum'JuvUrrundlit unit 8 4, /0'), '.)H i il'i 4 9 -1 TOTAL for roviothinad statuitibirt 9.3 HL'i Aittlktk) 260l00 H "-aIvtj(j for ifivotauly supplies 11II, 26030() JIij.LjVud too (UVUiMU Wild LL14WIlt d'All 260400 fluiii.rvood tot Io;VuIktJL kJolid ttitLilu (LIA 2tititiot) skjo pikis I usul vt; for I"vbj 11w but oil nit 4 V 001) 2b0b00 liu:iwvud for wjjl,,(.UIIIwa & dupIuGIjtk)iI it L a I f ( ')I 1,.i L 1, 11 c t_. IOTAL tar cokkibigibd stutatutatkt 1 44 9 '39 0 2 87 TOTAL tot combiiiad atut4iskkolat 1, 2.1 o 'TOTAL LIAH11 11AIES do FUND E(WITY i wal assets mijbi utplal ihibilitkib wal runt t'jIjIiY. II.Lit; or J­jjt;:' I OHM WW" 1 14 21 wil C) In 00 01 0 1 47 ILI, Ilf ai u. ILI- -11 U) "I 01 In t- ILA "4 0) 04 ILI I Lit L3, hi O. 1,) 1 ,1 L'; 'U W Q Na ul 14.1 111 LD o. CD (') J, 1i.i Ol tl7 1 W ILI 4' In ck) t1i If) o) Cl - (-> kc, il i W (1) 14' CA l if) W k.p LO ki,) Vd LL ••i:O u" r") CD I UJ I" UI w to 00 00 00 W Uj 1) U41 in c., 417 :! k, all 1 0, 'i) a4- CD In tll uj UA 00 Ill ij ul ILI W lu ni Cal tit ILI Qi It a) ILI W. W -3 it o o' a, o it] Z fu co su mi O. n Lu r- ir 'u 0 0tU Ai u) III 4i 4) -. I-) !ra W ja 0, J1, to tI. jj'L A C) 'n C4 --- ------- 1 69) 1, 11 I "I 1111M I'A 99 CITY OF KALISPCIJ, AUNX 30, 1W WATER FUND - STATEMENT OV CAS" FIAMS Cash flows from Operating AcLiVILIUS: Cash received from customers I; txtlti,a"dui Cash are from assasbmunLs lV Cash received from hookups Cash payments to suppliec6 Cash payments to employees Cash t1:0111 other I'LVuntik; Net Cash provided by "peraLi"q acLivA�w,,, $ A I I, I I I Cash flows from noncapital financing acLIvition; Loan repaid from oLher fund Coni-racL paid by duvulopec Net cash provided by n"ncapiLal tindncinq 1 14 4, $4 (0 aaliviLiwi Cash flows from Capital and related financing autiviHow. Acquisit,jon and construction of capital asbuLs $(bA1,541) Capital Contributed by Govornmu"t, Net cash used for capital and related financing acLiv!Liuti Cash flows from investing activities: Interest an Investments $21,491 Purchase of Sidewalk and Curb warrants Proceud6 of redemption of S & C. WakvantN Not cash used in investing aCLIViLiuti Not increase in Cash and Cash eqUlvilenI-6 Cash and cash equivilents at beginni"y of year Cash and cash equivilenLa at end of yuat J(s9q, 169) 24 , 99 1 CITY OF IMISPELL JUNE 10, 199() WATER Reconciliation of operating income to "el cash provided by opwralintj acid viLles. Operating Income Adjustments to reconcile operating income to net cash PrOvidud by operating activities: Depreciation $ 112,714 wovinjon for "Vc*1feCWb16 awco"nvs im) Change in assets and liabilities; Decrease in accounts foualvablti 10,7A4 Increase in Accounts payablo 0,M) Decreayu in Compensated abbunces Payable (411) Increase in InvunLovy Net, (:jj,,jlj py-ovidud by opeyaf.inq acLiviLes Disclosure of accounting Policy: $ 101,SO4 $ 100,220 Y 1 1, 124 For purposes of the statement of crash fl=i, the WaLuf F"i"I All highly liquid invubl,wenLs (001"dinq C"SW"Lud "WouLS) Sri 1h a Mal"CILY of three months or less when purChabud to be cauh uq"iv1lu"L", WATER FUND The following information is providud nA a U"ConAliak-i"" LuLouutt certain amuunl-s reported in tile: sLdLument c C ad"h f ltmiS ai"I L!"; ohn"i"I in the sl-dLulling, of ruvenuub, uxpunbub, "n" uh.n9ab i" tutoin.o ("bh paid tou Lhu "q"I"11 i"" -1 Water. sales 671,207 sundry 4,615 + beginning receivables + 91,OS'/ - ending roceivables 00,noo Cash received from cusLometb $ 6H6,179 Pla"I T P. 1-1 Af iu".i A/P Cash payments to employees total personal servicub $ 214,694 beg. comp abs. v16,516 ending comp. abs. -I6,086 Interest Cavan"u 21,06A U"d aucr"Ud 1"1, U 21S,121 buy. accl"ud 111I. 1 Al/ Cash payments to suppliers buq. I"L. i"C. Lotal, operating expensus excluding personal Services and duVCuUQLWi expenses $ 27H,644 + buyinning accounts payable 12,571 - endinq MMUMS payabLu - beginning inve"tury -9S,S4, + ending !nVenLury iIA0,99S Prior puriud adl./inventory -12,079 $ 29 S,26., AccounLs/Paydble LOW $ 44,607 opurating 11,323 CapiLal Outlay 33,201 ol-hur revenuai llydranV ru"L"! $ Abu. kuvunuc� Unmul-wud watou I,Uws 20,101 m CTIVY td, , r')"JIIELL JUNE 30, i9-,A) I SEWER FUND~- UND STATEMENT (4' CASI , I.OWS Cash flows from Opere-tti-lig ACtAvIti-e6; cash received from cust-owers d s I't l:eCU.jV(:,'d fl:Ulil Crash rucei.ved from lloukupb Ca 6 11 payments to suppI furs rash J)dylkle I I Ls Lo ewpluye:us C'a s I i tfow OLIter ruvunue 6oui-ces Net cash provi.ded by opei:atinq cAct Cash flows froill lloilcapi.tal firiallcinq at:;[ I At it:li. CDHG Grant--S.W. Kallspe11(cairb & gut1c;c) CC1611 outflow s.w. Kali6pul'[ pl--oject- ctll:h Net: cash provided by noncapit..al fiiiaiiciiiij cAc I- i v i Li us Cash f IOWS f1:01LI Ca[A La I. and Eel CALOd f i 11C1114: i lit ' ,At.: i . I V I L. I u. 1 1), 94*1 ( 61), 94­' ) Acquisi,tioll & cons truc tA oil or ccil ' '+ i L' cj I cl.i �'i u (-;j I `)'/ , 11) Pr,inc;.ipal. paid on rt�vujiuu bond-s CAlIkA (:0IIIJ'LiC;l-ZJ 1 0 ') , 000 flILL-ro'-A paid oil ruvc:jllle boilktz; I fits, 2 1(, Proceuds fi:cmt lltirufax Ducj:k�asu i'll due fl:oilt C!dj)JA.cA_f ('011trif)Iii,ed by Ouvei-jlillulit-' 1) '1 Net. Cash used for CdPital alld resat es�.i fillancIlly CACIAV:i.I'J_es Cash flows from investing activillie'i; Interest Oil Trivestment's In ilil_k,-re6L of S_j(jewatk and Cui.-Ij wal.'rant-S of rectoulpt'l.oll of S & (" War-c"IlLs Not Cash used in lnvest:illq acti'vh iu-_'i Net, (decrease) ht Cash alid Cash 6(111 i v i I cash and crash eipjivilent,ti at beg itittlinil Of ('aS11 all(t castt eCILI i-V i I eIkLS at. Ulid 0 1- year: .11 ( i'1 I uoi) ) f 1, i _? J, W/ % M CITY OF KALISPELi, SEME'R POND 10NE 30, 1990 Reconciliation of oVeral-inn income to nul. wosh ptovid"d Q "pa,"ciwj Operating Income Adj"scwe"1:6 to reconcile operating incume to net cash py"vidud by operating acLiviLlem Depreciation Change in assets and I iabilitieb: increase in auc"nnLb recuivabIt.: Decruame 1" ab6u6UMunLU EuUuivahlu Increase in AcuuUnLS pays bLu Increase in UumpunbaLed Abuuncu6 payable Net cash provided by operating acLivitub $ i to'), (A)"i I 100, 10—' $ $ Ono, B02 Disclosure of account inq policy: For purposes of the statement of cash Hows, thy; Sewer Fund considers all highly liquid investments (including restricted assers) With a maLuLity of three mouLhN or less when purchased to bu cash uqQvIleutd. my SEVIER 11111JIM T I I e I-o lA ow i. ng j. n f orma t i o n i S provi'ded tj:j a ceiLain amounts rcq,)orLecl !.n thksLatumujiL cash rlou:j antl ilic; aiijoitjit.ti in the stat-c-mejtL ot, j:"evte—ntie8l UXf)011806, chid CliCtIlL .I u, :j 1 11 fu 1, rA I I I(.; I I ; ;A I I I I I 1 (1) is ("ash pa i d ftj i I. Itu atill I :i I I I iiil Sewer. a I es $ 830,454 i I I .i 1)�gjjuti.iiq receivables H 2, t,) 1, 2 ond i fit] I'L-'C U] V Cl I j I U S (.,I q 6 2 j C'clbll LE0111. CLISLoutt-,vs $ 825,504 WWII? Sundry Sal'o-S 1,280 I- becj rec . ') , 9 tj 4 '010 - elldi lIq receivable A 0 -91 9 1 C'abh front oLfiet: Sources -18 4 iia Sewer assessillents 200, 129 f I it(, �l k,,A L W..,.; I t. beginiting rece.ivables 4 " I alldi'lig rucetvable:s 2 7. -11) ti 3,892 1 1 $ 201, 191) 8 Io o (;;j I, I t,.l I slit Cash payments t--o employees Lotal 1)(:rtioflal 6ukji:!f $ I-io, Ioo :j t, tj I111 21') 0 9 t J -1 $ 313, 16.1 Cash payments to) supt,--0-jars total opt-i-aLJnq uxj)oj-iSub uxcludin(l Voc6orld I SOFV lGes alld dupL�,Aat,i oli e A p e f I s o s $ 2 3 ) , 14 �i + buq i- I'll IJ, If(] accounts payable 3, ts 9 2 elld i. Jig dCCOMI LS jJcty cl bA V.- -14, 070 $ 2 CITY OF K Llb,Ql, JUNE 3U, 19y0 SEWER FUHU1 i STATEMENT OF REVENUES. EXPENSES AND C"ANGES IN RETAINED XARWIWOS 5310 5346 5349 5355 8 E W ....I E W K K S TO H N 1111T Ll Tu'rAU OkEkATING CAP.1"PROV. C"UaTk, OPERATING REVENUE; S a U U L S c a u i a u — C h a r g a a .. .. $ . 8 3 0 , 45 4 Speciul A""Ua"W�ULLJ 200.129 200.12) HouL upa 72.100 li'llu ......... . TOTAL OPERATING REVENUE 831d34 $ rG,i311 $ 200,Iz9 U L,IU4,u13 OPERATING EXPENSES; SEWER at. I a xxi ED Supplic" 7,658 937 6.50 Cu"trucL services 5.131 10.119 .....Gumms Im i4m. Havar V.346,_ 22'Q6I vikcd chgu. /inauru"cu k,838 494:j , , 4,151 AJwim,jCuutrml Gacage 20,2u8 1,011 21,101 TULUI Sunicury Sower 291.103 100,911 Personal Swrviceu 119,288 Sapp 1 q0 21 . 6 4 4_ CuutraCL Servicea 84,461 bA.4t1 vixed Chau./Islaurallce 12,409 10,40t) 21,260 �. 111 It 4, hupruc iaciull 20U,469 200,40) I. WWTf mor at I u a.. A, )AI.00) TOTAL OPERATING EXPENSE: 808.108 0 106,92i 0 OPERATING INCOME: 23,U26 12,13u 93,20(, 0 0 ldujuc NOU OpkirtALitliS RaVerltlo(aXpellue) CDBG SW Kaliapell Sower 15'94: 4 11,9411 SW KAI SewaC/gULLaC Expellau tjv>)) it Cc I U a L. a av an U a - __ — — __ ­ 6 — .2 3 . 8 8 H_ DubL Sa,ViC" lliLtrc"t (148'999) (39,231) a 1— Mon _­ op pa r__ ..R e u eume a xp 5 5 .1 11 2 J I I NET INCOME (LOSS) $ (32.085) 12.150 z o 1).j I U 0 lu,uj'; CO CUUtribUtIOU UCCLa. 174,928 11,499 aineWls ruing a .7111 4 4.povovi Pciuc Period AdjwL. Equity tca"afer CITY M" KAIA"All'AA, ju"y 10, 199() BAIANCE SHEET COW11111101) AMElt 1111,01JUVA ASSETS 1990 19"'1 Cash, OperaLing-unrost-rini-ed Restricted Cash: R & 0 wVVII y 201,IA2 y 120, 19tj "Und HU60rve Contiguncy 217,2wi k2l,lwl Bond Hosuvve I"vusLmunL 60,10t) 0",011 Oporal.Ing Reserve 41,000 "HO '/2 kuvuntit: Bund ke.:it;.-cvt; ? 1, J2,I) U %'; '76 wuventiu Bond Reserve 10, 24-1 i i % 40 '83 Revenue Bond Hunuuvu M Revenue Bond Runucm, CunsLcucLiun AcuounL 92,19() Capital Improvement. Storm Sewc Maint-enance UWTP Conbi-CUCLiOn .14. 1 MAYO Total Jual-Wicl-ud Cash 766,451 Short term Receivables; Accounts Receivable- 111,462 allow. fur UncollUCLible (4,S24) (4,524) Sundry Recuivablo q7ao 2,90,1 InLUCusL Ruceivablo, 1,99') Duo f row EAIA 51,I)1 Special AsMuSUMO"Ls Hoc. 11,wi !U,411 Vuiofax waLLIUMOUL Hou. I'll - - 1 .1 Q - qI , Poo TuLal short, Lwim cocolvables $ 144,071 $ 2"7,09 Fixed Assets; Panel $ 245, 369 $ 240,369 Equipment, 212,1311 Cunst-rucLion in Pruqruss 291,19,.! 4JtJ11111 3, u 16 44() Tia"SMiSsion & Distribution 4,04,168 A,U4H,034 Gonetal Plant IJU,2119 13,2w) ALOW Sewuv Sysi-ew 2062,W1 2,u62,Ooj Allowance for NuprociaLion fj,jyp,QIPL AIM110%) Total fixed awbuLw 9,4(14,9W 1 IU42L ASSETS $ JO,703,272 $ 10,129,IA-/ ----W ------ ----------- M CITY OF MAMELI. allNE 30, 1900 BALANCE SHEET COMBINED SEWER JIMCHIN'10; LiABILITIES 1990 19H9 Short term liabilMus: Accounts Payahlo $ 14,010 CunLrauL Payable (sLorm) TULal Sh"M Lurm payahles $ 14,00 Long Lerm Liabilities: 1972 Bonds Payablo 20, 000 In 111w 1976 hunds Payablu 215, "no 101, ""t) 19H3 Bundy Payable lbq,00(I 19116 Bonds Payable CwVunsaLud abou"cu.-i Ah"ho Total 1"nq 1-01M liablIMUM TOTAL LIABILITIES $ Equity accounts : Contribution from GOWL. 4,609,7ilb Co"LribuLion from SIO'n 22Z,161 CU"LVjbULlUIA lCow Devel0puCy l4n,44 Co0LCibULi0n from Tax Inurumunu —All"116 1 ToLal Contribul-io"u $ S,)10,441 Retained Earnings: Reserve f"v WWTP H & I) $ ?On,112 Husurvu for Bond Co"Lingency Ann,79IJ Husurvo fuc uuvunuu Bond (currunt) U1,21/ HuNuuvu for Storm Sewut MainU. 34,91-10 Opural-ing Rawervu 41,001) 41,00o Ruberve for Construction SIB,42,1 " air, 101 Rusurvu for CdPLLal IMpiUVOWUnt 10,n2d Ww"t. Unrestricted Retained Earnings $ 1,068,343 1,609,4w) Total Retained Earnings * Unk-Al $ QuAl l"TAL EgUITV $ B,396,799 TOTAL LIABILITY & FUND EQUITY $ 10,70A,212 IM CTTY OF KALISPELL JUNE 30, 1990 AMBULANCE FUND - STATEMENT OF CASH FLOW',i Cash flows from Operating Activities: Cash received from customers $ t53,31,1 Cash payments to bupplierb ( 20,461) Cash payments to ewpluyues (110,001) Cash from other ruvonuu sources 20 het cash provided by operating acti,vitieb 1 14,901 Cash flows from noncapital financing acLiViCiWS: Net cash provided by noncapital tina"cinq a"LiViLIUS Cash flows from Capital and rulaLud financinq aCWViLW6; Acquisition and construction of capiLal asbats Principal paid on MCAP-Luab,; lntoru6L paid on VICAP Wnbu Net cash used for capital and relaLnd financing acLiviciw�s Cash flows from investing activities: Interest on fnvestmenUs Net cash used in investing activities Net increase in cash and cash equivilunLs Cash and cash equivilents at beg inniny of yuai- Cash and cash equivilents at and of year I, a 4 9 $ 4) I ( 10,400) omm CITY OF HAEISPELI JUNE 30, 1990 AMBULANCE PUND HeconuWaLion of operating income to nut Gash pr"vid"d by "p"u"liml aCti-VAiwa; Operating Income Adjustments LU reconcile operating income to net; cash provided by operating acLivAien; DopreciaLion Provision for uncollecLibla acc"""Ls (..:hang4L;: i-it ciasel-6 and I i ah i L i L i an ; Increase in accounts rucuivabit.: increase in Accounts payablo Decrease in Comi;unbaLud AbwuCes payable Net cash provided by operatinq acLiVA"s Disclosure of accounting POliCY: (iv,364) For purposes of the sLat-emenL of cash flows, the AWWla"Cw F"nd considers all highly Liquid inveaLmunL6 (including Lenl-ticied da"uL& With a UWL"My of Lhreu wnl-hb OC lubS who" jmruhabud W bu Ga"n aquivHuni-H. oluff AMBULANCE FUND The following information is provided a a reconciliation buLweun certain amuunLs reported in the sLaLemenl- ut uaah 1lOW6 and Litt: aww"M-j in Lhe St-WeMent Of ruVunUeb, OXVenSUS, a"A changW in VuLainwd UaL"j"qS! Ambulance charges 950,615 f beginning receivables U3,09v - ending receivables (114,261) less a/r written off (11,100) Cash received from customers $ 153,3ho Cash payments to employees 110,199 comp. abseneub y 51s.4 ending comp. absenues $ Cash payments to suppliers LOW operating expenses excluding personal services and depreciarion expenses $ 29,00) + beginning accounts payable F 40o - ending accuunLs payable $ 20,461 interest exp. lease $ 1,23A + beginning accrued payable 611'/ - ending accrued payable $ 1,4136 CITy OF KA051'ELL JUNE 30, 1990 SOLID WASTE FUND - STATEMENT OF CAS" FLOW,'; Cash flows from Operating AcLivities: Cash received from asse6smunLs $ 249,03,1 Cash payments to buppljurza (30,09n) Cash paymenLb to empluyawj (00,150.) Net; cash provided by operating awiiviLiub Cash flows from noncapiLat tinanci"q aGLivilf"n; Net cash provided by noncaViLal liuu"claj autiviLles Cash flows from Capital and relaLed fina"u!"tj aCLIV-EL100: AcquisiLlon of Capital Assets (15,24U) Net cash used for capital and relaLud Qnanwi"g OcLiviLins Cash flows from investing activities: Interest on Investments 14,039 Net cash used in investing activities Not increase in cash and cash equiviLents Cash and cash equivLlenLs at buqjnainq of year Cash and cash equivilents at and of yeaj:L $ (35,246) 14,019 m (IfIlly M" watlSeREK JUNE 10, 1990 SOLID WASI'E' VOND Reconciliat-Joll of operating illcollia to net ccitili pi. uvidad JJI, aparuEIng a (.; t - j v i L j e 6 ; Operating Income AdjusLulefits Lo x-econcile (.-)perdtJnq iticome to net c-abh pt-ovi,dud by operating dcLiVi.LiL16: Dk:!preciatioll Change ill assets and Decrease ill abaea'beata receivable litcre-abe iji. kecOQuEa payable Nat cash 2.rovided by Ot)Ctrat-lilig i:,tAA'vit-1(.-,!j Disclosure of accounting policy; For purposes of the Statement of CdStl ftokl.3, the G,:AJ'hc41Jc; FUJI(I Ci it i,; I i I a I I I I i 11.1 y I.[ (I U i (A i Ill. Ve 6 L jaL- I L 1, 6 ( i 11 G L tj (11, 11 (A )c u 6 c i t,L. uld aoo u'(awlEAa Iti,4 of three laoll(Als or tebs whey plll,cfiasod L,c) be (:a!3h u(pi j v i I The following information is provided an a reconciliaLi"n buLueu" uurkA reported in the statement of cash fluwb and the amounLu in LhU ULaLUMuni ul expenses, and chanyes in roLainud uaininqb: assessments $ 247,017 + beginning receivables 30,245 ending receivables 20,228 $ 249,033 Cash payments to employees WWI personal services $ as, no beginning comp. absences + 10,632 ending comp. absences - 10,062 $ 05,35() Cash payments to suppliers total operating expenses excluding personal services and depeeciaLion expenses $ 29,15-1 ► beginning accounts payable 1,136 ending accounts payable 101 111. Financial statagnants -- continuddl C. Individtlial statorrionts — By figild tYllo 7. Trust and agelICY fLIIldS a. Combining balance sheet -- All irtist hwil is 1.), Combining statement of tovenues, exp,,1k(fitlilt,.s "md Ili Itill'i balal li'a -- Expi;Jldcjljlo trust hilly Ual I lil ig- 4— Combining staterne'lit of ruventles, exl,)Ul ii lilt itt"i alid chalt, �)(;') Ill fill id ("Urlibining statennent (if Changes ill finalit"Adl ptnihiolli 11 I't'ji:iii,11 alld iioii 6XI)O11(ldble, t(LISt frlricls Cornbining Statement of ulli:1111106 ii'l d6SW6 Will lickbililiGS folim Buie'-1 14 21 8W t'd 01 0 n lxi co -•+ 1p xv 10 a o. •.'d a O dl a, m it G UI co u\ fr 1'• w li f: a-t a/Y tla Wi 4M1 yr w t: 0 iA w IZO V' tU"! C G C. O C. C) 41 }.t to M ib Vb Va d.i vi /-1 .. i�T) tV C•d C'I l'J td h rd; Pit t�1 rd ++ I G C O I y w Cl u u tCA o C) u. in V) dp C,a it.Oc uY LY � r✓ `LL r ( wyt m YU W cc i to I-- 1s4 C) CJ t:.) C:s u Ui O O IU :A U Z .Y} dll dA• H Va vs '�L F. O u u :> N Ci C) („) Nv G Ul Or Uv ty� ar to -- w r A rn w eir .n dux V, ua t� c E a at o d, ti c W u o ; it a Cl A N A u V 4 w A J� tl r i in 1 %� C m �.. yd V .q 0 Q E y j w x y w c .� H u o °, u•L .0 'St 'at u u u M '� u v '1) 'u m O W yy u a L •�V, f 4 u W`rY$ d u 6t7 t 4 W v w In 0 fry ' .. a a •- ,,. H .V. r N O r to -,J '°'( t N W J "$ to V V ia f ...d [ 13 m A � J L .ar H �C ¢ H H LA u 13 c'1 A C V ] fj y� 0 0 0 0 0 0 0 0 0 0 6 E 0 0 try 0 0 QI O D O n 0 0 O 1 O 0 0 0 0 0 0 O I O 'Q c 0 0 0 0 0 0 dl O O O r N to M 0 - I O )j O m y to to W O O O C4N" N fd 1 r h O r .- r r N M CORM ROC-1 14 t I DOI Ill. Financial Statements — Contimied c. Individual statements -- Ily a"..mukt croup .0 8. GfOLIp accounts a. Statement of chatkoas in general fixed assets -- fiv som-c;u lk. Statefvient of changos in long -terra debt votit'i bOG 1 k4 1e I isul ell 4) in ~ 01 cu tit ° In CD to 01 tu th 40 - ° JJL VA CL in kc) co 14 ~ ---- --- ~ CNI C11 m|CA �| �| �| �| | yU ° t-ONG-TERM DEST 6111O1JP ACCOUN'tS STATEMENT Of CIIANGIES IN LONG-TCHM DElif tia lance Account Description July 1, 1089 liulikbel At idi t 1.(ib (Duchwiw , n') m 173100 Amount available G.O. debt 173200 Amount availablu S.I.D. dubt 174160 Atiwiml to bu piovidud G.O. LUit 174200 Ainuutit to bu ptovidud SID. JuLt 174300 Amuorit to be pruvidud -,- uth.r *TOTAL ASSETS 16 ',4H2,495 0361,307) 3 231100 ------- --- G.O. bonds payable . ... ... 4 410,000 4 0001 F B(,)nds (W), (100) 1 B '11, 6011 231200 DNRC bonds flcwfkril payable ..... .. . ...... 0 S.M. bonds payable 4 52 , 0 2 1 ------------ 5 5 2 1,) 1" 0 9 234000 Jutitlumurit payablIl ----- - --- -- 236100 Cmittacts payable -------- -- 236200 hiswilinunt pumhutid uotitiaut 2315300 1. "su pill cljjbu uiptwtiow i 1 0 236400 Not b/loawi pdvijblu 24 1 173 .... . ........ . 2 4 1 �'IV 230000 Cumpwijl.Ld absbi-ict,4 payable 6 L 116 3 .......... 1 L 11 u -TOTAL DIEDY PAYABLE •`rutal assets llm;st actual total dtsb( payable. FOut Iic)to 011 BuUmning balance should equal wilts k Ilia b(Idillil LjUldflLu Of the pi uV i,j(l * 114cal year alit ii lal I pol i "i id/ol "iAtilloul)"It, 'I he ending debt Payable baldlicuto should wilml thtj lung Let I il (1,16t bulj4wU.,,I I d1wi lud in the - Wot.4 to it I. H, i"i wl,.,l Stutuillolit:1" Whitt than t1w dubt Ul any hadflilL.e, j 01,11 bot: 1 14 21 isLjl a. Combined staternent of cash receipts and disbui sements -- All I'm ids b. General statistical information and property tax inill levies \ \�` "—'~------�--' ,opm"oc`"u"* Fund Duscriptiun number 1000 GENEHAL 20uef r►wrre:iwt. irttlECJiJIt ALL FUNDS COMBINED STA LtutEIt T Caw C;ASI1 tt1 CEllel'S AND WSIO)ttAttdl E NTS — A114 1=t Wb:i e:aslt I,ului`u:u ftucuip[a ilnnsiuls try [iir,i}uiiiu. `Y�ocii+�f:,,:i uiat Wlul/Iu [ia1 (b1 M fdl lul S S S S S avr►Wsl,/.a J, f 'tl t;u:aVa i:ealu,i..aa 00)J01 to ttl 5 2110 Head Is 14 1 $ 1 s 14 14 :212t laird 213tJ firiddu 2140 Wuud cuntnal 21 t)o V 1'1uti. ia1111r,a) 2'iUu Fair 2170 Airt,c 218,0 Di Supplemental schedule for cash rec:eipt:s and __. c.l,l bbursemen t.6 1 e r tLL i.f)t..el►t_:i c,ftct l Ly 1J l ailk . 2160 Cwt,y 22U0 mu,y __... -- Computer system l:ee:n)::dS receipts ft)i: uLi 1 lt:.l.ets ir6 21.1_�l._ Durk t'araiisfl:rs ill; r:ecov(1s t,Iwc,ks wcttut;ell L(.ir (Actllmi 222ei LibinI acid is y.re)l.l as 1,raiisi'ei:ti next:.. 2230 Aiiit,a 2240 - __... C:uaiiu _._ H nu i. s nn t� he: tftnd i. Since tie Cityy i3OVerillikk:-11Lct1 i'tlrtds eAl►d t_ut1. `.i-ad ac:rua 1. s s t -L,w for CAG(,i'uat. 6fbLt.ltt foot 22Ft1) 2260 lUsu Z. Fl11`1(1 i, the i:'eWt C'tLl� uCi<t 2270 �2211 l iu.altl fOr. r:'e t)nr L..)lig woli.ld flu(, Lei gilt: t"a.A1 _ _ klulue __,-_ iichedul.e:. See tdt)1':.G c. paqu 1.7 ttas.i.6 c)i: 220 Surilui 2360 Milauulat 2 i iti Lmyl rutiluuiunt 237 t IJnultfl iri,lalaIILL; 2400 f illip aiai,utt. (ell) 260e) 011iur i,�aila. 1u111 1[i0C) Alcuilul ruilWb. 2)C YeY Nuliuu rasulvu _.._ .............._.__.._._.___ _ __ _. _. 2[)20 Gus tux 2u30 Junk vuhiclu dNiiO t and plannil+{f _ _ _ :2t31r0 Oil savurianca �^ 2900 P.i.t.7 2910 H_uvu;luv mialind 21140_ C.D.-8,G. 21D70 liuuttlt Urants 2080 1 Ayliriu survicus ®® ALL FONDS COMBINED STATE MENTOF CAS11 RECEIPTS ANN) I)ISBURSIEMEN I S -- At L FUNOS - C4.4sitimmu4i FundDusuiption Ca:sh balditcu fluculpis I i affstul s is I 01.6ws— nul,111,01 ohU109 GLI id) ..... ..... . 4006 G A P IfA 1. ph(IJECTS ]FUNDS 111.0 4 6000 k1sil'I'L14PRISIE FUNDS 16.0 b110 lI0SPitdl/11LJ1SH1q 6210 watur 5310 Suvvt,,( 6410 Solid ivahta 6610 Ambijlaiwu b610 Aiipmt 0000 IN I ILdAWAL binvICE FUNDS 1000 1111061 fuNIUS 01.0 7001 Police: tebelvL 7002 FifudiL.dij poilsioli 7010 'I IOU AU1LIJGV IFUNOS 111.4 7110 4% bed tax 7120 Fig" df�abjlity 7130 11tutouled tax 7140 Public ad4w ISO Rudumptiulls 1*1 tio Clud, of dirt. court 7I-10 Partial tak payinunts miulatoory t.106k, -- — --------- - YZOO ZIPLAAAL 1-11116TItIc7s that) D4iscripliull ALL FUNDS COMBINED STATIEMIENY OF CAS11 RECEIPTS AND S -- ALL FONDS -.- Coi,66#wui BANK HA ki C Nonvest Valley Ist- W I Ibl 10 KAtAINCE PIER 1i I A'If IL U k JU 14 92o'392..,90 4 22,688.30 4 44,940.96 sulvico c1luiuju ......... . . Total to add 3 44,940.96 g 0 7u_" iT, A_1c_i___ oulstandiflu Chucks 3 13 9 3 4 3 -3 f-, $ L 0 5 it 18 O( Total to *ubtract 139,343.3( 0 f6f ^11. CAU14 IN OJEPOWfli ----------- J�_ 4 (2,009.5( 22 ()88 . 3( 0 AW) kepurchase Agree. 3, 9 1 ()1)() . ot i tj I o, Ili)() Oi VIA I iC 6 0 0 69,(111 A pool 34.832.71: 9 8 Y 6 7 1) . 7 f 8 i 1, '1 collilite rc i ci I R,.-ha 1) T I P I I L L u r e- s t-- SLAJS 75 000.60 tj Oil (I I, 2 11 12 6 G 4 x. CM3C CD 6 6 14 3 1 '1 (. 1) BG - I i I L . Subs 2 1 4 _J 9 12 6 I ) f ) A C, R 't I Ir r unL IJDAG ('11' 1 2 G 2 G 7 8 0 '1 1 IMAG - I II t- . skA)s. _FJDAG Emu i*guj Icy 10, 01 1 70 1 C) OI I .70 '(04461 cu Atli 4 133,512.5 03,910,000.00 0 26/,442.42 m t, 0 1 1 14 0 4 , 3 9 o I OU fAL IN uL-a-WWWRIES --Jo— 0 1 -3 1 , 5 0 3 . u - 4:3,932,688.iO 6 2 u Y 4 4 2.42 4 69,0 1 1 14 64 40b, 641) . I, (I Cobh and cuAi i(limu 0 0 "i 0 . 0 0 Duv,21opc!r.,s CD 5, (1 1) ' Sii I TT Curie _11 W —ar I I _t_s --- --- - ---- 7 3 , 0 0 4 4 8 73,004 48 ITOYAL ACCOUNI IEIJ 13 1 503.04 16 3, 932, 688 . 3014 2CO -142 421 1 47, 766. 22 1 .1/9 I,P) _)t I u o w 14 11 l"I"I ul p I I ( I I I I " tj u A. GENERAL STATISTICAL IWV0HMA'I'1i01J 1. Class or courltv)city l5t. (A cjs i t Y 2. Date of incorporation 19 () 3 3. County seat Ra I i 4. Foini of government HavDi' /(,c)(Inci I 1 1,917 6. Land atud . ...... ........ acres 7. Miles of roads/streets/allays 90 . 06 mi I es 8. I'axabla valuation h 655 S. Road taxable valuation lcotinty) 10. Number of water consumers 450o 11. average daily water consumption 2, 874, 232 -1 lcms 12. Miles of water main 54 udles 13. Miles of sanitary and storm sewers- 5 2 lii i I es 14. Nkimbur of building permits issued 16. Number otfrill-tints employees 130 ki. PROPERTY TAX MILL 1EVIES -- County/City/town fmitia oi,114 I 010A 110C 1 14 21 691