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Home My WebLink AboutREPORT OF UTILITIES 1962 1962 ANNUAL STATEMENT—CITIES AND TOWNS STATE OF IOWA CHET B. AKERS AUDITOR OF STATE Department of Finance and Municipal Accounts C. W. WARD, Supervisor Form, Schedule and Classification of Municipal Accounts Pertaining to Finances as Provided in Section 11.25, Chapter 11, Code, 1962. REPORT OF UTILITIES (Light Plants,Water Works,Gas Works,Heating Plants,Docks,Hospitals,Ice Plants.) CITY OR TOWN OF For the Fiscal Year Ending December 31, 1962 Postoffice (if different than city or town) 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 knowledge and belief. Signature Dated , 1963 ` ' -'" Official Title To The Accounting Officer In accordance with section 11.25, Chapter 11, Code of Three copies of the report form are sent to you, and 1962 this blank is mailed to you for your annual report if the utilities are managed by a Board of Trustees, on utilities. the report is to be filled out by them and two copies filed with the city clerk or auditor, as provided by The report on utilities is to be made up separate and section 368A.7, Code of 1962. One of these copies will apart from the regular city or town report. The utilities then be mailed to the State Auditor's office with the to be reported on this form are municipally owned light annual report on the city or town. plants, water works, gas works, heating plants, docks, Read Carefully. Before beginning hospitals, toll bridges or ice plants. There is space in this report, we would the report for four of these utilities which will cover suggest that you read carefully the suggestions and notes all cities and towns. The headings are shown on the shown on page 3. Cash Receipt and Expenditure Schedule for only light CHET B. AHERS plants and water works and must be filled in by the accounting officer for other utilities. Auditor of State. C. W. WARD, Supervisor. D-9927 Page 3 INSTRUCTIONS FOR MAKING UP UTILITIES REPORT (This form to be used for Light Plants, Water Works, Gas Works, Heating Plants.) 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. The report form was drawn up with the cooperation of the committee appointed by the Electrical Subdivision of the League of Iowa Municipalities.' It was possible to set up headings for only the light and water plants, since the report is to cover all utilities, in any city or town, and these two 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 the classification shown below be followed as closely as possible. We do not believe that any instructions are necessary for making out this report, since all headings are self explanatory and follow the accounting forms which were drawn up by the committee above mentioned, and follow to a large extent the report requirements of the Federal Power Commission. 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. However, if you desire to include a balance sheet and an operating statement, we would be glad to have them included with the report. Also, if an annual report is printed in pamphlet form, we would be glad to have that included. Suggested Classification for Gas Plants. Receipts: Disbursements: Sale of Gas Plant Operation Sale of Supplies Plant Maintenance Sale of Merchandise Distribution Operation Distribution Maintenance Interest on Investments Accounting and Collection Sales Tax Administration Debt Service Transfers from Other Funds Merchandise Miscellaneous Capital Outlay Sales Tax Miscellaneous Transfers to Other Funds Suggested Classifications for Heating Systems. Receipts: Disbursements: Sale of Steam Steam Purchased Sales Tax Salaries and Wages Miscellaneous Office Supplies and Expense Material and Supplies Transfers Sales Tax Miscellaneous Transfers Suggested Classification for Docks. Receipts: Disbursements: Taxes Salaries and Wages Leases Material and Supplies Insurance Wharfage Fees and Rent Capital Outlay Miscellaneous Debt Service Miscellaneous Page 4 ELECTRIC LIGHT & POWER PLANT January 1, 1962, to December 31, 1962 CASH RECEIPTS AND DISBURSEMENTS RECEIPTS Totals 6. Distribution Maintenance a. Material 1. Sale of Electricity b. Salaries and Wages a. Rural b. Residential c. Commercial d. Street Lighting e. Public Authorities Total--Distribution Maintenance • f. Wholesale g. Other 6. Accounting and Collection a. Salaries and Wages Total Office Salaries Meter Readers 2. Taxes Other a. Co.Treasurer b. Other Expense 8. Merchandise Sales Office Supplies Miscellaneous a. Material b. Labor Total Acc't.and Collection 4. Repairs a. 7. Administration 6. Penalties a. Salaries and Wages a. Trustees . 6. Miscellaneous Superintendent a. Legal Service 7. Sales Tax Other • 8. Sale of Bonds b. Other Expense Total except Transfers r Office Supplies 9. Transfers Other Grand Total Receipts Total Administration DISBURSEMENTS Totals 8. Debt Service 1. Plant—Operation a. Interest on Bonds a. Salaries and Wages b. Bonds Redeemed Superintendent— Operators Total—Debt Service Lineman Labor 9. Merchandise b. Other Expense Fuel a. Merchandise for Resale Lubrication Insurance b. Salaries and Wages Supplies Total—Merchandise Miscellaneous Total—Plant Operation 10. Capital Outlay or Extensions a. Equipment b. Material 2. Plant Maintenance c. Labor a. Material b. Salaries and Wages Total—Capital Outlay Total—Plant Maintenance 11. Miscellaneous a. 8. Current Purchased Wholesale 4. Distribution Operation 12. Sales Tax a. Salaries and Wages Total except Transfers Supervision Labor • b. Other Expense 13. Transfers Stock a. To Other Funds Trucks b. To Depreciation (actual cash) Insurance . c. To Sinking Fund Supplies Total—Transfers Miscellaneous Total—Distribution Operation Grand Total Disbursements Page 5 CASH TRANSACTIONS January 1, 1962, to December 31, 1962 I. Cash on Hand Jan. 1,1962 2. Add Total Receipts 3. Total to Account For: 4. Deduct: a. Total Expenditures for Year Ending December 31,1962 b. Add. Warrants Outstanding Jan. 1,1962 c. Total d. Less: Warrants Outstanding December 31,1962 e. Total Deduction 5. Cash on Hand December 31,1962 REPORT OF INDEBTEDNESS Outstanding Issued Dur- Paid Dar- Character of Obligation January 1, 1962 ing Period ing Period December 31,11962 \ 1. General Obligation Bonds 2. Revenue Bonds 3. Pledge Orders 4. Warrants Outstanding Total FREE SERVICE FURNISHED 2. 3. 4. Total RESERVES FOR SINKING FUNDS December 31, 1962 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 Term Salary Expires - s 1. Trustees (If under such Board( a. b. c. d. e. 2. Superintendent Page 6 WATER WORKS January 1, 1962, to December 31, 1962 CASH RECEIPTS AND DISBURSEMENTS RECEIPTS 5. Accounting and Collection a. Salaries and Wages 1. Sale of Water a. Residential ! Office Salaries b. Commercial Meter Readers c. Public Authorities Other d. Other b. Other Expense - ,; ; Total 6 3 / i3 pee' Office Supplies l "� .7 1 2. Taxes Total Acc't and Collection a. Co.Treasurer c c 'too .2 2- i4 8. Merchandise 9.�s'5- fS 6. Administration a. Material '�41 a. Salaries and Wages b. Labor n_ Trustees 4. Repairs Y Legal Service a. Other % - r o' 6. Penalties b. Other Expense a. G ensIc�go - i z.>'" .3 Office Supplies �`�j ' ✓ , 6. Miscellaneous n Miscellaneous a. 7. Sales Tax - Total Administration S � 8. Sale of Bonds. Total except Transfers 7. Debt Service 9. Transfers. a. Interest on Bonds Grand Total Receipts b. Bonds Redeemed DISBURSEMENTS: Total—Debt Service 1. Plant Operation a. Salaries end Wages 8. Merchandise Supervision a. Material ' Labor . .-.._ b. Labor b. Other Expense c. Resale Items Power Chemicals _. ;,..... Total—Merchandise Insurance Supplies Miscellaneous � '� �" 9. Capital Outlay a. Equipment I / Total—Plant Operation - b. Extensions Material 2. Plant Maintenance Labor a. Material b. Labor Total—Capital Outlay Total—Plant Maintenance 10. Miscellaneous 8. Distribution—Operation a. Salaries and Wages a. Supervision z` Labor 7° ✓11. Sales Tax b. Other Expense Stock - Total except Transfers Truck Insurance 12. Transfers Supplies Miscellaneous. ' ' - a. To Other Funds • b. To Depreciation (Actual Cash) Total Distribution—Operation. c..To Sinking Fund 4. Distribution—Maintenance Total—Transfers a. Material b. Labor Grand Total Disbursements Total Distribution—Maintenance - Page 7 CASH TRANSACTIONS January 1, 1962, to December 31, 1962 1. Cash on Hand Jan. 1.1962 2. Add Total Receipts - • .. 3. Total to Account For: - 4. Deduct: a. Total Expenditures for Year Ending December 31,1962 .5 9 b. Add. Warrants Outstanding Jan. 1,1962 G - c. Total d. Less: Warrants Outstanding December 31,1962 - -. e. Total Deduction ,, - - _ 5. Cash on Hand December 31,1962 _.- REPORT OF INDEBTEDNESS Character of Obligation Outstanding Issued Dur- Paid Dor- Outstanding January 1, 1962 ing Period ing Period December 81, 1962 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, 1962 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 Term Salary Expires 1. Trustees (If under such Board) \A)t' i1 J"l )b. �7 d. e. 2. Superintendent Page 8 (Kind of Utility) (See suggested classification of accounts under instructions.) January 1, 1962, to December 31, 1962 CASH RECEIPTS AND DISBURSEMENTS RECEIPTS DISBURSEMENTS (continued) 1 Grand Total Receipts DISBURSEMENTS Grand Total Disbursements Page 9 CASH TRANSACTIONS January 1, 1962, to December 31, 1962 1. Cash on Hand Jan. 1,1962 2. Add Total Receipts 3. Total to Account For: 4. Deduct: a. Total Expenditures for Year Ending December 31,1962 b. Add. Warrants Outstanding Jan. 1,1962 c. Total d. Less: Warrants Outstanding December 31,1962 e. Total Deduction 5. Cash on Hand December 31,1962 REPORT OF INDEBTEDNESS Outstanding Issued Dur- Paid Dur- Character of Obligation January 1, 1962 ing Period ing Period December 31,t1962 V 4 1. General Obligation Bonds 2. Revenue Bonds 3. Pledge Orders 4. Warrants Outstanding Total FREE SERVICE FURNISHED 2. 3. 4. Total RESERVES FOR SINKING FUNDS December 31, 1962 Character For For Bonds Other (Not Operating Funds) Depreciation and Interest Purposes Total I. Cash in Banks (Sinking Fund,only) 2. Securities a. Government Bonds b. County Bonds c. Municipal Bonds_ d. School Bonds e. Other Total LIST OF OFFICIALS Term Asaninaurayl Expires 1. Trustees (If under such Board) a. b. c. d. e. 2. Superintendent Page 10 (Kind of Utility) (See suggested classification of accounts under instructions.) January 1, 1962, to December 31, 1962 CASH RECEIPTS AND DISBURSEMENTS RECEIPTS DISBURSEMENTS (continued) v a Grand Total Receipts DISBURSEMENTS Grand Total Disbursements Page 11 CASH TRANSACTIONS January 1, 1962, to December 31, 1962 1. Cash on Hand Jan. 1,1962 2. Add Total Receipts 3. Total to Account For: 4. Deduct: a. Total Expenditures for Year Ending December 31,1962 b. Add. Warrants Outstanding Jan. 1,1962 c. Total d. Less: Warrants Outstanding December 31,1962 e. Total Deduction 5. Cash on Hand December 31,1962 REPORT OF INDEBTEDNESS Character of Obligation Outstanding Issued Dur- Paid Dar- Outstanding January 1, 1962 ing Period ing Period December 31, 1962 1. General Obligation Bonds 2. Revenue Bonds 3. Pledge Orders 4. Warrants Outstanding Total FREE SERVICE FURNISHED 2. 3. 4. Total RESERVES FOR SINKING FUNDS December 31, 1962 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 Term Salary Expires 1. Trustees (If under such Board) a. b. c. d. e. 2. Superint.end,•nt