HomeMy WebLinkAboutREPORT OF UTILITIES 1964 1964
ANNUAL STATEMENT — CITIES AND TOWNS
DUE FEBRUARY 1, 1965
STATE OF IOWA
CHET B. AKERS
AUDITOR OF STATE
Department of Finance and Municipal Accounts
C. W. WARD, Supervisor
i
Form, Schedule and Classification of Municipal Accounts Pertaining to
Finances as Provided in Section 11.25, Chapter 11, Code, 1962.
i
if
REPORT OF UTILITIES
(Light Plants, Water Works, Gas Works, and Hospitals)
/1
, CITY OR TOWN OF `,&« ' t` �J``
It
For the Fiscal Year Ending December 31, 1964
Postoffice (if different than city or town)
I To C. B. Akers, Auditor of State:
This is to certify that the information given in this Schedule is complete and correct to the best of my knowled and
belief.
....._
I' __ - -- -- _ -"- --- - -�. ---Signature
i
1 Dated , 1965. /// L-1 ' Official Title
t f
To The Accounting Officer
1
In accordance with section 11.25, Chapter 11, Code of Three copies of the report form are sent to you, and if
1962 this blank is mailed to you for your annual report the utilities are managed by a Board of Trustees, the report
on utilities. is to be filled out by them and two copies filed with the city
clerk or auditor, as provided by section 368A.7, Code of
The report on utilities is to be made up separate and 1962. One of these copies will then be mailed to the State
it apart from the regular city or town report. The utilities Auditor's office with the annual report on the city or town.
to be reported on this form are municipally owned light
plants, water works, gas works, hospitals. There is space in Read carefully, Before beginning this report, we would
the report for four of these utilities which will cover all cities suggest that you read carefully the suggestions and notes
i and towns. The headings are shown on the Cash Receipt shown on page 3.
and Expenditure Schedule for only light plants and water CHET B. AKERS
works and must be filled in by the accounting officer for
other utilities. Auditor of State.
C. W. WARD
1 PB-12553 Supervisor.
I
1
t
1
1
^ Page 3
l
INSTRUCTIONS FOR MAKING UP UTILITIES REPORT
(This form is to be used for Light Plants, Water Works and Gas Utilities.)
Due to an increased demand for more detailed statistics on municipally owned utilities, we are making
up a separate report form to be used by the city and town officials for reporting these transactions.
It was possible to set up headings for only the light plant, water works and gas utilities. Since the
report is to cover all utilities, in any city or town, these three are common to the greatest percentage. It
will be necessary for the accounting officer to fill in the headings where other utilities are owned, according
to their own record, but we suggest that the same classification be followed as closely as possible. We do
not believe that any additional instructions are necessary for making out this report, since all headings are
self-explanatory and follow the accounting manual of the National Association of Railroad and Utilities
Commissioners, 5310 I. C. C. 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.
This form is also approved by the Iowa Commerce Commission (Utility Division) which was estab-
lished by the Sixtieth General Assembly of Iowa, Chapter 286, page 357. We also refer you to Section 9
A of said Act, pertaining to your accounting system.
We are showing statements in the report for Cash Receipts and Disbursements, Summary of Cash
Transactions, Report of Indebtedness, Free Service Rendered, Reserves for Sinking Funds and List of
Officials.
If you desire to include a balance sheet and operating statement, we would be glad to have them in-
eluded with the report. Also, if an annual report is printed in pamphlet form, we would be glad to have
that included.
Such 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 Janu-
i ary 21, 1964.
It is anticipated that the Commerce Commission will use their copy of the report to determine the
annual assessment to each municipal utility.
You will note on this report that we are still using the same classification of Expenditures as in the
past. We are of the opinion the accounting official would need a year's notice before making a re-classi-
fication.
One copy of this report should be forwarded to the State Auditor's Office, State Capitol Building, Des
Moines, Iowa, not later than February 1, 1965.
One copy should be filed with the Iowa Commerce Commission in care of the Utility Division, East
12th and Court, Des Moines, Iowa. You do not need to include the water utilities in the Commerce Com-
mission report.
You should also retain one copy for your permanent files for future reference.
Page 4 v
ELECTRIC LIGHT & POWER PLANT
January 1, 1964 to December 31, 1964
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS
5. Distribution Maintenance
a. Material
1. SALE OF ELECTRICITY
b. Salaries and Wages
440. Residential Sales
442. Commercial and Industrial Sales
444. Public Street and Highway Lighting
445. Other Sales to Public Authorities
Total-Distribution Maintenance
447. Sales for Resale 1
448. Interdepartmental Sales
449. Other Sales 6. Accounting and Collection
a. Salaries and Wages
Total - Sales of Electricity
Office Salaries
2. OTHER OPERATING REVENUES Meter Readers
450. Forfeited Discounts Other
451. Miscellaneous Service Revenues b. Other Expense
Office Supplies
453. Sales of Water and Water Power
Miscellaneous
454. Rent from Electric Property
455. Interdepartmental Rents Total Acc't and Collection
456. Other Electric Revenues
Total - Other Operating Revenues 7. Administration
OTHER INCOMES a. Salaries and Wages
Trustees
3. Taxes - County Treasurer
Superintendent
4. Merchandise
Legal Service
5. Sales Tax Other
6. Sale of Bonds b. Other Expense
7. Transfers Office Supplies
Total- Other Incomes Other
GRAND TOTAL RECEIPTS
Total Administration
DISBURSEMENTS '
•
8. Debt Service
1. Plant-Operation
a. Interest on Bonds
a. Salaries and Wages b. Bonds Redeemed
Superintendent__.
Operators Total-Debt Service
Linemen
Labor 9. Merchandise
b. Other Expense a. Merchandise for Resale
Fuel
Lubrication
b. Salaries and Wages
Insurance
Supplies
Total-Merchandise
Miscellaneous
10. Capital Outlay or Extensions
Total-Plant Operation
a. Equipment
b. Material
2. Plant Maintenance
c. Labor
a. Material
b. Salaries and Wages Total-Capital Outlay
Total-Plant Maintenance 11. Miscellaneous
a.
3. Current Purchased Wholesale
12. Sales Tax
4. Distribution Operation
a. Salaries and Wages
Supervision Total Except Transfers
Labor
b. Other Expense 13. Transfers
Stock a. To Other Funds
Trucks b. To Depreciation (actual cash)
Insurance c. To Sinking Fund
Supplies 4
Miscellaneous Total-Transfers
Total-Distribution Operation GRAND TOTAL DISBURSEMENTS
1
9
{
Page 5
CASH TRANSACTIONS
January 1, 1964 to December 31, 1964
1
1. Cash on Hand Jan. 1, 1964
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31, 1964
b. Add. Warrants Outstanding Jan. 1, 1964
c. Total
d. Less: Warrants Outstanding December 31, 1964
e. Total Deduction
5. Cash on Hand December 31, 1964
{ REPORT OF INDEBTEDNESS
Character of Obligation Outstanding Issued Dur- Paid Dur- Outstanding
January 1, 1964 ing Period ing Period December 31, 1964
1. General Obligation Bonds
2. Revenue Bonds
3. Pledge Orders
4. Warrants Outstanding
} Total
FREE SERVICE FURNISHED
1.
2.
3.
4.
rIl Total
f
RESERVES FOR SINKING FUNDS
ii December 31, 1964
Character For For Bonds Other
(Not Operating Funds) Depreciation and Interest Purposes Total
1. Cash in Banks (Sinking Funds Only)
} 2. Securities
a. Government Bonds
1
b. County Bonds
c. Municipal Bonds
d. School Bonds
e. Other
Total
LIST OF OFFICIALS
Annual Term
444
Salary Expires
1. Trustees (If under such Board)
a.
b.
c.
d.
e.
2. Superintendent
Page 6 L/ ,
WATER WORKS 4.
i
January 1, 1964 to December 31, 1964 t
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS
5. Accounting and Collection
1. SALE OF WATER a. Salaries and Wages i
_
460. Unmetered Sales to General Customers ___ L il.,/ Li
03 1, Office Salaries 3434 / 7 i
461. Metered Sales to General Customers _-." 4, c w a e-r
Meter Readers__" d 1 6 /
462. Private Fire Protection Service Other
463. Public Fire Protection Service
464. Other Sales to Public Authorities b. Other Expense
/YI r s c.:11�4,r_,z.,v G/ -� Y 0 7
465. Sales to Irrigation Customers Office Supplies 7,,Y-3 :-2-. 2
Alum
466. Sales for Resale L ee rr d. .7 I Y 59
467. Interdepartmental Sales Total Acc't and Collection______.__ /a ,4 c 4 t
Total 4;0.2..17`7L 46. 1i
2. OTHER OPERATING REVENUES 6. Administration
470. Forfeited Discounts a. Salaries and Wages
471. Miscellaneous Service Revenues 7.2.G /-U
Trustees 90 G ""•
472. Rents from Water Property Legal Service
473. Interdepartmental Rents Other J/!a
474. Other Water Revenues '3,1 as 7 e g 1
1y
Total 3 42 7 f S,�/ b. Other Expense qq !
CiAor..iido „ W 1-"i( Ky 7 7 6 0 3 1- '
OTHER INCOMES Office Supplies A
Miscellaneous `'4' 9 y� /6 0
3. Taxes - County Treasurer C;.0 h Ce-i•St t,c-� `u � :3µ 6 ✓3 6 7 07 i
4. Merchandise Sales G 39'7 /hi
5. Sales Tax //I a 3 a Total Administration 9/ /5.s sf 1
i
6. Sale ei a U.5.like. n::t<.4 13r t(;, 3 S c c,c n a
W u f 2Jy Ma"*1 t=I.iG'ei2 b r C'Kq 5-5 55 7 1/ 7. Debt Service '-
t
Total - Other Incomes "13 3 f/4 •
a. Interest on Bonds
GRAND TOTAL RECEIPTS /a G/ iL7' -z b. Bonds Redeemed
•
DISBURSEMENTS
Total-Debt Service
1. Plant-Operation I
a. Salaries and Wages 8. Merchandise
la32 Gd 'i
Supervision c7 a. Material11A r 5.. .7 7 to 4
Labor 'x `?' i4
b. Labor t
b. Other Expense c. Resale Items 'Ili 7
Power
.5-5771 7: ,
r gs� .�/
Chemicals '1i� "'� "'3 Total-Merchandise 7��3 $ 4
Insurance
3�� ,
Supplies jjj*
• Miscellaneous 9 e 44 /ti` 9. Capital Outlay
• a. Equipment �/
l 717 /`�
Total-Plant Operationcr 13 e I e flat e. I c na-o 3 y 42 7-/ 7/
• //Z.0 3$ + b. Extensions
Material Well? i UJ e.l I i-{cu_c y R4 4 4,j .,L 3
2. Plant Maintenance 77/LE- �-o eo-t.0 �J 9 o 6 7.- r
Labor
•
a. Material U .J-he/caAA...-{ b i l i a S s C., e, i 7- /2-- i
r
b. Labor �{
Total-Capital Outlay 64/ 73/ i 7
}
,
Total-Plant Maintenance
10. Miscellaneous
3. Distribution-Operation
a. Salaries and Wages a.
Supervision q 17 i 0
Labor 3 4 /4,5 5 A
11. Sales Tax // 7 17 67
b. Other Expense .�
Stock a 4..Vo 4 40
Trucks '`�7 /v 9`� Total Except Transfers /ds-y?7i 53
35/3 7c3
Insurance _ f
Supplies (YCu` t.' r La J�/ T.t. .7 7 12. Transfers .
Miscellaneous 3v j 7 .....
a. To Other Funds
Total-Distribution Operation i/-2'/6 i., b. To Depreciation (actual cash)
c. To Sinking Fund
4. Distribution-Maintenance
a. Material
Total-Transfers
b. Labor
Total-Distribution Maintenance GRAND TOTAL DISBURSEMENTS /DSy 7 S 5
.
Page 7
CASH TRANSACTIONS
January 1, 1964 to December 31, 1964
•
1. Cash on Hand Jan. 1, 1964 Cqg h i✓i l fd¢_ _ -7-<",y y / v93
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31, 1964 / 0,3"'7 7 5-5
b. Add. Warrants Outstanding Jan. 1, 1964 /'7 9 I/• 7.2..
c. Total
d. Less: Warrants Outstanding December 31, 1964 ,;i,` 1>e 9.4
e. Total Deduction /o 4L 17'7O 7/
q T Lect�c<h v /4 4 2 Z .
5. Cash on Hand December 31, 1964 G'4 Si" t c•r 4240p, ' <5'. / /.5, .:2.
REPORT OF INDEBTEDNESS
Outstanding Issued Dur- Outstanding
Character of Obligation
} c January 1, 1964 ing Period ing Period December 31, 1964
1. General Obligation Bonds
2. Revenue Bonds
3. Pledge Orders
4. Warrants Outstanding
Total
FREE SERVICE FURNISHED
}
1.
2'
3
4.
Total
RESERVES FOR SINKING FUNDS
December 31, 1964
Character For For Bonds Other
(Not Operating Funds) Depreciation and Interest Purposes Total
•
1. Cash in Banks (Sinking Funds Only)
•
t 2. Securities
a. Government Bonds 4 LI•5 eT-Tc7 f j/
i f
b. County Bonds
f '
c. Municipal Bonds
•
d. School Bonds
i C
e. Other 5--4)1449.5 �,t
1 c c c u5
n o ea o 0
Total
LIST OF OFFICIALS
Annual Term
Salary Expires
1. Trustees (If under such Board)
a. 1,.vvr, l i 61i,(fi
b. '1°f+e/ d. ik cult
c. cia9a( �/. ucsnc
• d.
e.
2. Superintendent
•
3
Page 8
�•/ GAS WORKS
January 1, 1964 to December 31, 1964
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS (continued)
1. SALE OF GAS
480. Residential Sales
481. Commercial and Industrial Sales
482. Other Sales to Public Authorities
483. Sale for Resale
484. Interdepartmental Sales
Total— Sales of Gas
2. OTHER OPERATING REVENUES
487. Forfeited Discounts t}}
488. Miscellaneous Service Revenues
489. Revenues from Transportation
of Gas to Others
492. Incidental Gasoline and Oil Sales
493. Rent from Gas Property
494. Interdepartmental Rents t4
495. Other Gas Revenues
Total — Other Operating Revenues
64)
OTHER INCOMES
3. Taxes — County Treasurer
4. Merchandise
5. Sales Tax — -
1
6. Sale of Bonds
7. Transfers
Total — Other Incomes
GRAND TOTAL RECEIPTS
fi
DISBURSEMENTS
t
1
i
I
� y
Grand Total Disbursements
L
PurN
CASH TRANSACTIONS
Page 9
January 1, 1964 to December 31, 1964
1. Cash on Hand Jan. 1, 1964
( 2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31, 1964
b. Add. Warrants Outstanding Jan. 1, 1964
c. Total
d. Less: Warrants Outstanding December 31, 1964
i
e. Total Deduction
5. Cash on Hand December 31, 1964
REPORT OF INDEBTEDNESS
Character of Obligation ' • s Outstanding
January 1, 1964 - Period ingPeriod December 31, 1964
1. General Obligation Bonds
2. Revenue Bonds
3. Pledge Orders
4. Warrants Outstanding
1 Total
FREE SERVICE FURNISHED
1.
2.
3.
} 4.
Total
RESERVES FOR SINKING FUNDS
December 31, 1964
Character For For Bonds Other
(Not Operating Funds) Depreciation and Interest Purposes Total
1. Cash in Banks (Sinking Funds Only)
2. Securities
a. Government Bonds
1
' b. County Bonds
c. Municipal Bonds
d. School Bonds
e. Other
Total
LIST OF OFFICIALS
Annual Term
Salary Expires
1. Trustees (If under such Board)
a.
b.
c.
• d.
e.
2. Superintendent
4
t
1
Page 10 C
(Kind of Utility)
(See suggested classification of accounts under instructions.)
January 1, 1964 to December 31, 1964
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS (continued)
MEM
11111111.1
Grand Total Receipts
DISBURSEMENTS EMI
--- _
1.11
•
Grand Total Disbursements
1
CASH TRANSACTIONS Page 11
January 1, 1964 to December 31, 1964
1. Cash on Hand Jan. 1, 1964
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31, 1964
{
b. Add. Warrants Outstanding Jan. 1, 1964
c. Total
d. Less: Warrants Outstanding December 31, 1964
e. Total Deduction
5. Cash on Hand December 31, 1964
{ REPORT OF INDEBTEDNESS
t
Character of Obligation Outstanding Issued Dur- Paid Dur- Outstandin January 1, 1964 ing Period ing Period December 31, 1964
1. General Obligation Bonds
2. Revenue Bonds
3. Pledge Orders
4. Warrants Outstanding
Total
FREE SERVICE FURNISHED
1.
2. _
3.
4.
Total
RESERVES FOR SINKING FUNDS
December 31, 1964
Character For For Bonds Other
(Not Operating Funds) Depreciation and Interest Purposes Total
1. Cash in Banks (Sinking Funds Only)
2. Securities
a. Government Bonds
b. County Bonds
c. Municipal Bonds
d. School Bonds
e. Other
Total
LIST OF OFFICIALS
Annual
Salary Term
Expires
1. Trustees (If under such Board)
a.
b
c.
d.
e.
2. Superintendent
¢p{4
jF