HomeMy WebLinkAboutANNUAL STATEMENT - 01/01/1974 - 06/30/1975 Financial —Statement—Utilities
(Electric Plants, Water Works, Gas Works, and Steam Heat Operations)
January 1 , 1974 through June 30, 1975
Due October 1 , 1975
STATE OF IOWA
Lloyd R. Smith
Auditor of State
Department of Municipal Audits
C. W. WARD
Supervisor
REPORT OF
i--1,"{ v�
CITY OR TOWN OF
For the period ending June 30,`1975
POST OFFICE (If different than city or town) �`�' �" v T
Zip Code
TO LLOYD R. SMITH, Auditor of State:
This is to certify that the information given in this report is complete and correct to the best of my
knowledge and belief.
Signature
Dated / - , 1975 - '�` p Official Title
TO THE CLERK, AUDITOR OR AUTHORIZED REPORTING OFFICIAL:
In accordance with Chapter 11 and Acts of the 65th G.A.,of the Code of Iowa,this blank form is mailed to you by
the Office of Auditor of State and is to be used for your report.
The report provides that your municipal report be compiled as of June 30, 1975. The Code of Iowa provides that
the proper, authorized, municipal official responsible for the accounting records for the reporting period, must
complete this report. All reports shall be forwarded to the Office of Auditor of State by October 1, 1975.
SP 18172
Page 2
INSTRUCTIONS FOR COMPLETING UTILITIES REPORT
The ANNUAL STATEMENT-UTILITIES must be completed by either the superintendent or board of
trustees of each utility managed by a board of trustees or by the clerk, auditor, or financial officer of
each municipality authorized to do so. If the utilities are managed by a board of trustees, two copies
must be filed by it with the city clerk or auditor of the municipality. The clerk or auditor in turn must
complete the proper filing with the Auditor of State and Commerce Commission by the required due
dates as is specified by law.
As the annual report to the Utilities Division, Iowa Commerce Commission. Section 409A.4
and 490A.9 of the Code of Iowa and Commerce Commission General Order #3 prescribed the
accounting requirements for non-rate regulated utilities.
Disposition of Copies
Four copies of the ANNUAL STATEMENT-UTILITIES is mailed along with three copies of the
ANNUAL STATEMENT-CITIES AND TOWNS to each and every city and town clerk in the State of Iowa.
Additional copies of this will be forwarded by return mail to a municipality upon request.
The four copies are to be completed as follows:
1. One copy used as utility work copy and retained in the utility department file.
2. One copy is to be placed on file with the City Clerk or Auditor.
3. One copy completed and mailed by October 1, 1975 to the:
Auditor of State
State Capitol Building
Des Moines, Iowa 50319
4. One copy of any electric or gas utility operation must be completed and mailed to:
Utilities Division
Iowa State Commerce Commission
Valley Bank Building
Des Moines, Iowa 50309
NOTE: If a municipality does not have an electric, water, gas or steam utility, the municipality is still
required to return one copy of this report to the Auditor of State with the outside cover page of the
report fully completed, signed and dated. The term "NO UTILITIES" must appear on the face of this
report.
Page 3
AUTHORIZATION FOR ANNUAL REPORTS
CODE OF IOWA
Chapter 11, Section 11.22
UNIFORM SYSTEM OF ACCOUNTING: The auditor of state shall prescribe a uniform system of
blanks and forms for all financial accounts, receipts, and reports for all county, city, and town offices.
Said system shall, as far as practicable, follow the classifications and definitions of such transactions in
use in the national census office, when not in conflict with the laws of this state. Said blanks and forms
shall, by said auditor, be revised, from time to time, in order to render the same more efficient and to
meet the changes in the law.
ACCOUNTING OFFICERS—REPORTS: All accounting officers of all boards, commissions,
departments, and offices within the municipal corporation receiving or disbursing public funds shall file
with the auditor of clerk within ninety days from the expiration of the municipal fiscal year, a detailed
report in writing showing the receipts and disbursements of all funds in the department, board, or
commission in question for said year.
PENALTY: The failure to make the said report shall constitute a misdemeanor.
ANNUAL REPORTS: Each city or town shall, through its chief accounting and warrant issuing
officer, make an annual public report which shall contain an accurate statement in summarized form of
all collections made or receipts of the municipal corporation from all sources, all accounts due the public
but not collected, and all expenditures for every purpose, and, except as otherwise provided by law, a
statement in detail of the cost of operation and income of each public utility operated or owned by the
municipality. It shall show in detail the entire public debt of the municipality and the amount of debt
which it may under the law contract for the year in which the report is made.
ENFORCEMENT OF DUTY: The auditor or clerk may institute legal proceedings to enforce the
making of said reports.
PUBLICATION: The annual report shall be published in a newspaper of general circulation in the
city or town except where there is no Iowa newspaper of general circulation in the town, said annual
report may be posted in three (3) public places.
REPORT TO STATE AUDITOR: On or before the first secular date in October of each year, the
officiel making the report for each city or town shall forward to the auditor of state a certified copy of
the annual report. If such official fails to file his report with the auditor of state within the time
prescribed, the auditor may send an examiner or examiners to make the report and the expenses
thereof shall be charged against the delinquent city or town.
REPORT—BY WHOM MADE: It shall be the duty of the auditor or clerk who served in the capacity
during the time covered by the report, to prepare and file the same, and if said official has retired from
office, the council shall allow him such compensation for preparing the report as may be deemed proper.
NOTE: This is a very essential report and should be filed at the earliest possible date and not later than
October 1, 1975.
Page 4
ELECTRIC LIGHT & POWER PLANT
January 1, 1974 through June 30, 1975
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS
OPERATING REVENUES 1. Plant Operation:
a. Salaries and wages
1. Sales of Electricity b. Fuel
440. Residential Sales c. Fuel-Gas
d. Other
442. Commercial&Industrial
Sales Total Plant Operation
444. Public Street & Highway
Lighting 2. Plant Maintenance:
445. Other Sales to Public a. Salaries and wages
Authorities b. Material
447. Sales for Resale c. Other
Total Plant Maintenance
448. Interdepartmental Sales
449. Other Sales 3. Current Purchased Wholesale ...,
Total-Sales of Electricity .. 4. Distribution Operation:
a. Salaries and wages
b. Other
2. Other Operating Revenues
Total Distribution Operation
450. (Forfeited Discounts)
(Penalties) 5. Distribution Maintenance:
451. Miscellaneous Service a. Salaries and wages
Revenues (Maintenance of b. Other
customer's appliances and
wiring, etc.) Total Distribution
453. Sales of Water & Maintenance
Water Power
6. Accounting and Collection:
454. Rent from Electric Property a. Salaries and wages
b. Other
455. Interdepartmental Rents .... Total Accounting and
Collection
456. Other Electric Revenues ....
7. Administration:
Total-Other Operating
Revenues a. Salaries and wages
b. Other
TOTAL-OPERATING Total Administration
REVENUES
8. Debt Service:
a. Bonds Redeemed
NON OPERATING REVENUES b. Interest on Bonds
1. Property Taxes Total Debt Service
2. Merchandise Sales 9. Merchandise Sales Costs:
a. Salaries and wages
3. Sales Tax Collected b. Merchandise for Resale
4. Bond Sales Total Merchandise
10. Capital Outlay:
5. Interest Income a. Equipment
(Including Meters)
6. Customer Deposits b. Line Extensions
c. Other
7. Miscellaneous Non Operating Total Capital Outlay
Income or Receipts
8. Transfers In 11. Miscellaneous
12. Sales Tax Paid To State
TOTAL-NON
OPERATING REVENUES 13. Transfers Out
GRAND TOTAL GRAND TOTAL
RECEIPTS DISBURSEMENTS
Page 5
RECONCILIATION OF ELECTRIC LIGHT UTILITY FUND TRANSACTIONS
January 1, 1974 through June 30, 1975
Warrant Issuing Officer's Balance
1. January 1, 1974
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for period
(From Page 4) (Includes Transfers In)
6. Total Beginning Balance and Receipts__r_,
7. Deduct: Total Disbursements for period
(From Page 4) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. June 30, 1975—Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8)
REPORT OF ELECTRIC LIGHT UTILITY INDEBTEDNESS
January 1, 1974 through June 30, 1975
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1974 PERIOD PERIOD 'June 30, 1975
13. General Obligation
14. Revenue
15. Special Assessments
16. Stamped Warrants
17. Other
18. Total
FREE SERVICE FURNISHED L KWH DOLLAR VALUE
19. Street Lighting _
20. Municipal Buildings
21. Water Pumping
22. Other
23. Total
Page 6
WATER WORKS
January 1, 1974 through June 30, 1975
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS
OPERATING REVENUES 1. Plant Operation:
1. Sales of Water a. Salaries and wages //i ,, 5• i
460. Unmetered Sales to y b. Power
eta, Y(1.a7
General Customers 7,3` 7 c. Chemicals = V S; s-i.•s c +
461. Metered Sales to General d. Other-�.r" •. "` 1' , °` 7 17
l
Customers /, /',, 5 G '-'
462. Private Fire Protection Total Plant Operation j i`` 0(V ' '-
Service 1), C 73,Li/
463. Public Fire Protection 2. Plant Maintenance:
Service a. Salaries and wages/.4 1,0 3...). rr i"St
464. Other Sales to Public b. Material
Authorities c. Other c, - r- 1----" -If, 6 i -•-5 7
465. Sales to Irrigation Total Plant Maintena ce si-- / 7,F. .2.
Customers
3. Distribution Operation:
466. Sales for Resale a. Salaries and wages /6.3" 7 7 5: 5 d
b. Other 7,-,--- 4-..:,1 , .�• /C C '-5
467. Interdepartmental Sales Total Distribution Operation .. f`/%/ sc.
f
Total-Sales of Water A 5qf, S lz./ ' 4. Distribution Maintenance:
a. Salaries and wages
-
b. Other
2. Other Operating Revenues
470. (Forfeited Discounts) Total Distribution
(Penalties) Maintenance
471. Miscellaneous Service
Revenues a , O o v o 4 5. Accounting and Collection: .,
a. Salaries and wages !a i, V 5`
472. Rents from Water Property b. Other r - --+-F- ,,:-• -- -ter- 40�l 3 c `- ./
473. Interdepartmental Rents .... Total Accounting and r
Collection /, ' 3-3, i"J ' •_$
474. Other Water Revenues C,1, a. A z-c
6. Administration: 4 a. Salaries and wages 3 C, --/'_ C
Total-Other Operating b. Other ate, .-----42J. )j'°, 7 V 6 7
Revenues 4-�,„,, . .,>a,.
Total Administration 3 ) o - (- (
TOTAL-OPERATING s
REVENUES -' c C. / a`' ul 7. Debt Service:
a. Bonds Redeemed
b. Interest on Bonds
Total Debt Service
NON OPERATING REVENUES
8. Merchandise Sales Costs:
1. Property Taxes a. Salaries and wages
�'� �� b. Merchandise for resale
2. Merchandise Sales c. Other
3. Sales Tax Collected J 7, Yd 1-"W 6 Total Merchandise
4. Bond Sales 9. Capital Outlay:
�- 1„t _ a. Equipment F,1 ��
5. Interest Income (Including meters)
6. Customer Deposits 3(1, C -3 ' " b. Main Extensions '` ro, V 1 -IC
c. Other x, . -t. 4,.. i, --)J_3, 7' 4- 17
7. Miscellaneous Non Operating "- �y
Income or Recei is m 1 - `' • 0�' i -.-'..-�.- , =3-=- c.
tiH . w----;- . - Total Capital Outlay-,-�• �' )�
t' ti.,_. g._,r _ e� 1 .yes'.z 4, r�-4.-y.ti
8. Transfers In .,� *4 1 "P
... 10. Miscellaneous
TOTAL-NON 11. Sales Tax Paid To State ' 7, o (?if. 7 iL
OPERATING REVENUES /, >f I, '' �`" {'
12. Transfers Out
GRAND TOTAL , GRAND TOTAL
RECEIPTS i, 1/ 7; 3'X-tic DISBURSEMENTS *%)t f vc 6 3, 6 a
Page 7
RECONCILIATION OF WATERWORKS UTILITY FUND TRANSACTIONS
January 1, 1974 through June 30, 1975
Warrant Issuing Officer's Balance
1. January 1, 19741
2. Investments '- �';, 7'
3. Petty Cash and Change Funds r'c�
4. Total _-C1c, d
5. Add: Total Receipts for period
(From Page 6) (Includes Transfers In) , / r 7 3 i 4-0
8. Total Beginning Balance and Receipts ?a c :-
7, Deduct: Total Disbursements for period
(From Page 6) (Includes Transfers Out) 2 g r`, G 3 (
8. Warrant Issuing Officer's Balance
FL), 05 , a �—.
9. June 30, 1975—Cash
10. Investments 7(
11. Petty Cash and Change Funds
12. Total (Same as Line 8) r a f
REPORT OF WATERWORKS UTILITY INDEBTEDNESS
January 1, 1974 through June 30, 1975
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1974 PERIOD PERIOD JUNE 30, 1975
13. General Obligation
14. Revenue
15. Special Assessments
16. Stamped Warrants
17. Other
18. Total
OTR
FREE SERVICE FURNISHED .VICE GALLON DOLLAR VALUE
19.
1
20. Municipal Buildings ) _ /'/ J' l
44,
21.
22. Other.
23. Total I
Page 8
GAS WORKS
January 1, 1974 through June 30, 1975
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS
OPERATING REVENUES 1. Plant Operation:
a. Salaries and wages
1. Sales of Gas b. Power
c. Chemicals
480. Residential Sales d. Other
481. Commercial & Industrial
Sales Total Plant Maintenance
482. Sales to Public Authorities
2. Plant Maintenance
483. Sales for Resale a. Salaries and wages
b. Material
484. Interdepartmental Sales ... c. Other
Total Plant Maintenance
Total-Sales of Gas
2. Other Operating Revenues 3. Gas Purchased Wholesale
487. (Forfeited Discounts)
(Penalties) 4. Distribution Operation:
488. Miscellaneous Service a. Salaries and wages
Revenues (Maintenance b. Other
of Customer's appliances
and piping, etc. Total Distribution operation
489. Revenues from
Transportation of Gas 5. Distribution Maintenance:
to Others a. Salaries and wages
492. Incidental Gasoline and b. Other
Oil Sales Total Distribution
Maintenance
493. Rent from Gas Property ....
6. Accounting and Collection:
494. Interdepartmental Rents .... a. Salaries and wages
b. Other
495. Other Gas Revenues Total Accounting and
Total-Other Operating Collection
Revenues
7. Administration:
TOTAL-OPERATING a. Salaries and wages
REVENUES b. Other
Total Administration
8. Debt Service:
a. Bonds Redeemed
b. Interest on Bonds
NON OPERATING REVENUES Total Debt Service
1. Property Taxes 9. Merchandise Sales Costs:
2. Merchandise Sales a. Salaries and wages
b. Merchandise for Resale
3. Sales Tax Collected c. Other
4. Bond Sales Total Merchandise
10. Capital Outlay:
5. Interest Income a. Equipment
(Including Meters)
b. Main Extensions
6. Customer Deposits Service Piping
c. Other
7. Miscellaneous Non Operating
Income or Receipts Total Capital Outlay
8. Transfers In 11. Miscellaneous
TOTAL-NON 12. Sales Tax Paid To State
OPERATING REVENUES
13. Transfers Out
GRAND TOTAL GRAND TOTAL
RECEIPTS DISBURSEMENTS
Page 9
RECONCILIATION OF GAS UTILITY FUND TRANSACTIONS
January 1, 1974 through June 30, 1975
Warrant Issuing Officer's Balance
1. January 1, 1974
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for period
(From Page 8) (Includes Transfers In)
6. Total Beginning Balance and Receipts
7. Deduct: Total Disbursements for period
(From Page 8) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. June 30, 1975—Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8)
REPORT OF GAS UTILITY INDEBTEDNESS
January 1, 1974 through June 30, 1975
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1974 PERIOD PERIOD JUNE 30, 1975
13. General Obligation
14. Revenue
15. Special Assessments
16. Stamped Warrants
17. Other
18. Total
FREE SERVICE FURNISHED MCF DOLLAR VALUE
19.
20. Municipal Buildings
21.
22. Other
23. Total
Page 10
STEAM HEAT OPERATIONS
January 1, 1974 through June 30, 1975
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS
OPERATING REVENUES 1. Plant—Operation
1. Sale of Steam Heat a. Power—Electric
Residential b. Other
Commercial & Industrial Total Plant Operation
Sales to Public Authorities 2. Plant Maintenance
Interdepartmental Sales 3. Distribution—Operation
Total Sales of Steam Heat 4. Distribution—Maintenance
5. Accounting and Collection
6. Administration
2. Other Operating Revenues
Total—Other Operating 7. Debt Service
Revenues
8. Merchandise Sales Costs
9. Capital Outlay
10. Miscellaneous
Total Sales of Steam Heat 11. Sales Tax
TOTAL—OPERATING 12. Transfers Out
REVENUES
GRAND TOTAL GRAND TOTAL
RECEIPTS DISBURSEMENTS
Page 11
RECONCILIATION OF STEAM HEAT UTILITY FUND TRANSACTIONS
January 1, 1974 through June 30, 1975
Warrant Issuing Officer's Balance
1. January 1, 1974
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for period
(From Page 10) (Includes Transfers In)
6. Total Beginning Balance and Receipts
7. Deduct: Total Disbursements for period
(From Page 10) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. June 30, 1975—Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8)
REPORT OF STEAM HEAT UTILITY INDEBTEDNESS
January 1, 1974 through June 30, 1975
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1974 PERIOD PERIOD JUNE 30, 1975
13. General Obligation
14. Revenue
15. Special Assessments
16. Stamped Warrants
17. Other
18. Total
FREE SERVICE FURNISHED DOLLAR VALUE
19.
20. Municipal Buildings
21.
22. Other
23. Total
,fir
Page 12
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