HomeMy WebLinkAboutANNUAL STATEMENT - UTILITIES 1971 1971
ANNUAL STATEMENT- UTILITIES
(Electric Plants, Water Works, Gas Works, and Steam Heat Operations)
Due February 1, 1972
STATE OF IOWA
Lloyd R. Smith
Auditor of State
Department of Municipal Audits
C. W. WARD
Supervisor
REPORT OF
CITY OR TOWN OF al /,=/ /`' e
For the calendar year ending December 31, 1971
POST OFFICE (If different than city or town) J ;_
Zip Code
TO LLOYD R. SMITH, Auditor of State:
This is to certify that the information given in this. Re}iiort is complete and correct to the best of my
knowledge and belief.
ry $
Signature
Dated .1 - -' , 1972. o/2 / I` '/6 Official Title
4
To THE CLERK, AUDITOR OR AUTHORIZED REPORTING OFFICIAL:
In accordance with Chapter 11 and 368A of the Code of Iowa, this blank is mailed to you by the Office
of Auditor of State and is to be used for your annual report.
The law provides that your municipal report be compiled as of December 31, for the year then ended. The
Code of Iowa provides that the proper, authorized, municipal official responsible for the accounting records
for the reporting year, must complete this report. All reports shall be forwarded to the Office of Auditor of
State by February 1, following the close of the calendar year.
PB-16942
Page 2
INSTRUCTIONS FOR COMPLETING UTILITIES REPORT
General
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 mu-
nicipality 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, as provided by Section 368A.7 of the Code of Iowa.
The clerk or auditor in turn must complete the proper filing with the Auditor of State and Commerce Com-
mission by the required due dates as is specified by law.
Information contained in this report is used:
1. For the annual publication "Municipal Finances of Iowa," which is distributed to all cities, towns,
utility companies, major libraries, and legislators in Iowa, as well as to any bond houses that request it.
2. As the annual report to the Utilities Division, Iowa Commerce Commission. Section 490A.4 and 490A.9
of the Code of Iowa and Commerce Commission General Order#3 prescribe the accounting requirements
for non-rate regulated utilities. Chapter 490A states that this report must be filed on or before April 1,
1972 with the Iowa Commerce Commission, Des Moines, Iowa. It is suggested that the report be mailed
February 1 of each year and at the same time the municipal report is mailed to the Auditor of State.
3. By bond houses and other financial institutions in their bond buying and selling transactions.
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 in December of
each year. 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 February, 1, 1972 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
East 12th and Court
Des Moines, Iowa
NOTE: If a municipality does not have an electric, water, gas or steam heat 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.
Iowa Commerce Commission
The accounts listed on the following pages are those prescribed in an accounting manual published by the
National Association of Railroad and Utilities Commissioners, 5310 ICC Building, P. O. Box 684, Washington
4, D. C. These accounting manuals are available on request to the above address at a cost of $3.50 each.
The operating revenue accounts have been prescribed for municipal electric and gas utilities by the Iowa
State Commerce Commission in the Commission's Public Utilities General Order No. 3, dated December 24, 1963.
Auditor of State
All pages must be completed in full detail as requested.
The ending fund balance shown on Line 8 of the Reconciliation of Utility Fund Transactions Schedules on Pages
5, 7, 9, and 11 for December 31, 1970 must be the same amount as shown on Line 4 of those same schedules in your
1971 annual utility report. If any adjustments were made to the ending balance in 1970 they must be shown above
Line 1 on Pages 5, 7, 9, and 11 in order to tie out with your beginning fund balance as of January 1, 1971.
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 of 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.
Chapter 368A, Section 368A.7
ACCOUNTING OFFICERS—REPORTS: All accounting officers of all boards, commissions, depart-
ments, and offices within the municipal corporation receiving or disbursing public funds shall file with the
auditor or clerk within thirty 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.
Chapter 368A, Section 368A.8
PENALTY: The failure to make the said report shall constitute a misdemeanor.
Chapter 368A, Section 368A.9
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 collec-
tions 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.
Chapter 368A, Section 368A.10
ENFORCEMENT OF DUTY: The auditor or clerk may institute legal proceedings to enforce the
making of said reports.
Chapter 368A, Section 368A.11
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.
Chapter 368A, Section 368A.12
REPORT TO STATE AUDITOR: On or before the first secular day in February of each year, the of-
ficial 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.
Chapter 368A, Section 368A.13
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 February
1, 1972.
Page 4
ELECTRIC LIGHT & POWER PLANT
January 1, 1971 to December 31, 1971
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 ... „
4. Distribution Operation:
Total-Sales of Electricity
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 ....
Total-Other Operating 7. Administration:
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
9. Merchandise Sales Costs:
2. Merchandise Sales a. Salaries and wages
3. Sales Tax Collected b. Merchandise for Resale
Total Merchandise
4. Bond Sales 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
From January 1, 1971 to December 31, 1971
Warrant Issuing Officer's Balance
1. January 1, 1971
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for Year
(From Page 4) (Includes Transfers In)
6. Total Beginning Balance and 1971 Receipts
7. Deduct: Total Disbursements for year:
(From Page 4) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. December 31, 1971 — Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8)
REPORT OF ELECTRIC LIGHT UTILITY INDEBTEDNESS
From January 1, 1971 to December 31, 1971
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1971 YEAR YEAR DEC. 31, 1971
13. General Obligation
14. Revenue
15. Special Assessments
16. Stamped Warrants
17. Other
18. Total
FREE SERVICE FURNISHED KWH DOLLAR VALUE
19. Street Lighting
20. Municipal Buildings
21. Water Pumping
22. Other
23. Total
Page 6 �..-
WATER WORKS
January 1, 1971 to December 31, 1971
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS
OPERATING REVENUES 1. Plant Operation:
1. Sales of Water a. Salaries and wages
460. Unmetered Sales to ;r b. Power s
General Customers ‘, ` ' " c. Chemicals Isu p
461. Metered Sales to General d. Other l
•
Customers 7 21,
J /
Operation Total Plant C`%, y y�'
462. Private Fire Protection
•
Service
463. Public Fire Protection 2. Plant Maintenance:
Service a. Salaries and wages . 44:4(7.4..)...
464. Other Sales to Public b. Material
Authorities c. Other t �.c `
��"u -�c Kr
465. Sales to Irrigation Total Plant Maintenance
Customers
3. Distribution Operation:
466. Sales for Resale a. Salaries and wages
b. Other
467. Interdepartmental Sales Total Distribution Operation
Total-Sales of Water J 4. Distribution Maintenance:
a. Salaries and wages
b. Other
2. Other Operating Revenues
470. (Forfeited Discounts) Total Distribution
(Penalties) Maintenance
471. Miscellaneous Service
Revenues fr i `7 r' '' 5. Accounting and Collection:
a. Salaries and wages z
472. Rents from Water Property b. Other "It-<<_ ' s,.F ✓,, ,4-4,r,..
473. Interdepartmental Rents .... Total Accounting and
Collection `{3 a• 1
474. Other Water Revenues "
6. Administration:
a. Salaries and wages /2 j- •`` i '
Total-Other Operating b. Other FA4' .d;-,1 %`-
Revenues rsk.ee vere, GJae d4.5.. y!
Total Administration > ! .171 -
TOTAL-OPERATING
REVENUES ` r 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 3, ' Total Merchandise
4. Bond Sales 9. Capital Outlay:
�' rfLAa. Equipment �ti
5. Interest Income 0 6 -'1 7G 4,
(Including meters)
6. Customer Deposits b. Main Extensions fief,'" vo s J � y �
c. Other ir.ri wr i/s •1-'1/4° -,, f `I, S 5 5•I
7. Miscellaneous Non Operating
Income or Receipts '. s z�{
Total Capital Outlay
8. Transfers In
10. Miscellaneous
TOTAL-NON 11. Sales Tax Paid To State ` -• ` r
OPERATING REVENUES ' -3 i-• -3 L
4 ,, f. I Iv- 12. Transfers Out
GRAND TOTAL GRAND TOTAL
RECEIPTS /, i 6 � DISBURSEMENTS
Page 7
RECONCILIATION OF WATERWORKS UTILITY FUND TRANSACTIONS
From January 1, 1971 to December 31, 1971
Warrant Issuing Officer's Balance ►
1. January 1, 1971
7.r3 fr. 7.3
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for Year
1i
(From Page 6) (Includes Transfers In) tµ
6. Total Beginning Balance and 1971 Receipts
7. Deduct: Total Disbursements for year:
(From Page 6) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. December 31, 1971 — Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8) l / v-/r 1/
REPORT OF WATERWORKS UTILITY INDEBTEDNESS
From January 1, 1971 to December 31, 1971
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1971 YEAR YEAR DEC. 31, 1971
13. General Obligation
14. Revenue
15. Special Assessments
16. Stamped Warrants
17. Other
18. Total
FREE SERVICE FURNISHED OTHER C.F OR
SERVICE GALLON DOLLAR VALUE
19.
70. Municipal Buildings., ;9Q5/1t41j - fa<./s /l / o, J«l!p. � f i o
, ,, 7 /2,
21.
22. Other
23. Total
:2 7 7, 1see I-. -1 A-
FSs - yo,z, ///. �.
/. 7r-7. o
/U 7/, c/JI. J^2.
/3,- o
6�16 3. 31 f
, z/ 7 7 J y• 6 3
IGa, a 85. 1
Page 8 -- GAS WORKS
January 1, 1971 to December 31, 1971
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
a. Salaries and wages
483. Sales for Resale
b. Material
c. Other
484. Interdepartmental Sales ...
Total Plant Maintenance
Total-Sales of Gas
3. Gas Purchased Wholesale
2. Other Operating Revenues
487. (Forfeited Discounts) 4. Distribution Operation:
(Penalties) a. Salaries and wages
488. Miscellaneous Service b. Other
Revenues (Maintenance
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:
a. Salaries and wages
2. Merchandise Sales b. Merchandise for Resale
c. Other
3. Sales Tax Collected
Total Merchandise
4. Bond Sales 10. Capital Outlay:
a. Equipment
5. Interest Income (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
From January 1, 1971 to December 31, 1971
Warrant Issuing Officer's Balance
1. January 1, 1971
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for Year
(From Page 8) (Includes Transfers In)
6. Total Beginning Balance and 1971 Receipts
7. Deduct: Total Disbursements for year:
(From Page 8) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. December 31, 1971 — Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8)
REPORT OF GAS UTILITY INDEBTEDNESS
From January 1, 1971 to December 31, 1971
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1971 YEAR YEAR DEC. 31, 1971
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, 1971 to December 31, 1971
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
3. Distribution—Operation
Interdepartmental Sales
4. Distribution—Maintenance
Total Sales of Steam Heat
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
1
GRAND TOTAL GRAND TOTAL
RECEIPTS DISBURSEMENTS
Page 11
RECONCILIATION OF STEAM HEAT UTILITY FUND TRANSACTIONS
From January 1, 1971 to December 31, 1971
Warrant Issuing Officer's Balance
1. January 1, 1971
2. Investments
3. Petty Cash and Change Funds
4. Total
5. Add: Total Receipts for Year
(From Page 10) (Includes Transfers In)
6. Total Beginning Balance and 1971 Receipts
7. Deduct: Total Disbursements for year:
(From Page 10) (Includes Transfers Out)
8. Warrant Issuing Officer's Balance
9. December 31, 1971 — Cash
10. Investments
11. Petty Cash and Change Funds
12. Total (Same as Line 8)
REPORT OF STEAM HEAT UTILITY INDEBTEDNESS
From January 1, 1971 to December 31, 1971
TYPE INDEBTEDNESS ISSUED REDEEMED INDEBTEDNESS
OF AT DURING DURING AT
OBLIGATION JAN. 1, 1971 YEAR YEAR DEC. 31, 1971
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
Page 12
Please list below additional information not shown on previous pages:
WATER WORKS CASH RECEIPTS AND DISBURSEMENTS FOR YEAR 1971
DISBURSEMENTS
5. Accounting and Collection:
b. Office and service expense $33,576.89
Refunds 12,803.38
Meter Dept. salaries 49,943.96
Office furniture & fixtures 1,950.14`G0i
Sewage 108,621.20
$206,895.57
6. Administration:
b. Farm 522.38
Water Main extension 91,466.81 F9
Prepaid Pension 2,071.66
Grounds & Buildings 2,508.07
Administrative & General Expense 104,672.64
Insurance 41,157.67
$242,399.23 -'
9. Capital Outlay:
C. Inventory 16,872.81 15
Improvements 46,761.06
Test Wells 1,366.00 ,47
$64,999.87
b. Water main extension salaries 49,301.81
Pipe lines 541,978.62
$591,280.43
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