HomeMy WebLinkAboutREPORT OF UTILITIES 1960 1960
ANNUAL STATEMENT—CITIES AND TOWNS
STATE OF IOWA
C. 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, 1958.
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, 1960
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 , 1961 t ' 1 ra 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
1958 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 1958. 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,
hospitals, toll bridges or ice plants. There is space in Read Carefully. Before beginning 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 C. B. AKERS,plants and water works and must be filled in by the
accounting officer for other utilities. Auditor of State.
C. W. WARD,
Supervisor.
PB-25802-SP
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, 1960 to December 31, 1960
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
a. Material _ Miscellaneous
b. Labor
Total Acc't.and Collection
4. Repairs
a.
7. Administration
6. Penalties
a. Salaries and Wages
a.
6. Miscellaneous Trustees
Superintendent
a.
7. Sales Tax Legal Service
8. Sale of Bonds Other
Total except Transfers. b. Other Expense
9. Transfers Office Supplies
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
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 •
Total—Transfers
Miscellaneous
Total—Distribution Operation Grand Total Disbursements
Page 5
CASH TRANSACTIONS
January 1, 1960 to December 31, 1960
1. Cash on Hand Jan. 1,1960
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31,1960
b. Add. Warrants Outstanding Jan. 1,1960
c. Total
d. Less: Warrants Outstanding December 31,1960
e. Total Deduction
5. Cash on Hand December 31,1960
REPORT OF INDEBTEDNESS
Outstanding Issued Dur- Paid Dur-
Character of Obligation Outstanding
January 1, 1960 ing Period ing Period December 31,1960
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 3'1, 1960
Character For For Bonds Other
(Not Operating Funds, Depreciation and Interest Purposes Total
1. 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
Annual Term
Salary Expires
1. Trustees lIf under such Board)
a.
b.
c.
d.
e.
2. Superintendent
Page 6
WATER WORKS
January 1, 1960 to December 31, 1960
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS
5. Accounting and Collection
r _
a. Salaries and Wages
1. Sale of Water
a. Residential
Office Salaries
b. Commercial Meter Readers I
c. Public Authorities Other
d. Other 1
b. Other Expense
Total
o x' - Office Supplies
2. Taxes
Total Acc't and Collection
a. Co.Treasurer - F
8. Merchandise
6. Administration
a. Material
a. Salaries and Wages
b. Labor
Trustees
4. Repairs
Legal Service
a.
Other
6. Penalties b. Other Expense
a.
Office Supplies .
6. Miscellaneous Miscellaneous
a.
7. Sales Tax Total Administration
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 Q, ' ('�'� 9.5
Labor _ - b. Labor
b. Other Expense c. Resale Items %
Power
Chemicals - Total—Merchandise I r ,/ 7Insurance - `7"
Supplies
Miscellaneous 9. Capital Outlay
a. Equipment c32
Total—Plant Operation b. Extensions ' t }"'` 7 7 b`�
Material
2. Plant Maintenance
Labor
a. Material
i
b. Labor
Total—Capital Outlay
Total—Plant Maintenance
10. Miscellaneous
8. Distribution—Operation
a. Salaries and Wages a-
Supervision
Labor 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.
(.; 1 I c..To Sinking Fund
4. Distribution—Maintenance
Total—Transfers
a. Material
b. Labor
Total Distribution—Maintenance Grand Total Disbursements 3� '9 I 2)(„
gt
4
Page 7
CASH TRANSACTIONS
January 1, 1960 to D;eeember 31, 1960
1. Cash on Hand Jan. 1,1960
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31,1960
b. Add. Warrants Outstanding Jan. 1,1960
c. Total
d. Less: Warrants Outstanding December 31,1960
r
e. Total Deduction
5. Cash on Hand December 31,1960 *.REPORT OF INDEBTEDNESS
Outstanding Issued Dur- Paid Dur-
Character of Obligation January 1, 1960 ing Period ing Period Decembernding 31,1960
1. General Obligation Bonds
2. Revenue Bonds _ µ
3. Pledge Orders
4. Warrants Outstanding
Total
FREE SERVICE FURNISHED
1. Fire Protection
2. Street Flushing
3 Public Buildings
4. Other S 6.1-,,'ftt.."c_L S :-t.- J I tt
Total 1 ,
RESERVES FOR SINKING FUNDS
December 3'1, 1960
Character For For Bonds Other
(Not Operating Fund,) Depreciation and Interest Purposes Total
1. 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
Annual Term
Salary Expires
1. Trustees Ii If under such Board) 1 '
a. - is 1 et l"l✓� i 6
b. ? !!E;l f'r`tU-71
d.
e.
2. Superintend,at
Page 8
(Kind of Utility)
(See suggested classification of accounts under instructions.)
January 1, 1960 to December 31, 1960
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS (continued)
Grand Total Receipts
DISBURSEMENTS
Grand Total Disbursements
CASH TRANSACTIONS Page 9
January 1, 1960 to December 31, 1960
1. Cash on Hand Jan. 1,1960
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31,1960
b. Add. Warrants Outstanding Jan. 1,1960
c. Total
d. Less: Warrants Outstanding December 31,1960
e. Total Deduction
5. Cash on Hand December 31,1960
REPORT OF INDEBTEDNESS
Outstanding Issued Dur- Paid Dor- Outstanding Character of Obligation January 1, 1960 ing Period ing Period December 31.1960
1. General Obligation Bonds
2. Revenue Bonds
3. Pledge Orders
4. Warrants Outstanding
Total
FREE SERVICE FURNISHED
Fire Protection
Street Flushing
2.
3 Public Buildings
Other
Total
RESERVES FOR SINKING FUNDS
December 3'1, 1960
Character For For Bonds Other
(Not Operating Funds. Depreciation and Interest Purposes Total
1. Cash in Banks (Sinking Funds on!yl
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. Superintendent
(Kind of Utility)
Page 10 (See suggested classification of accounts under instructions.)
January 1, 1960 to December 31, 1960
CASH RECEIPTS AND DISBURSEMENTS
RECEIPTS DISBURSEMENTS (continued)
Grand Total Receipts
DISBURSEMENTS
Grand Total Disbursements
Page 11
CASH TRANSACTIONS
January 1, 1960 to December 31, 1960
1. Cash on Hand Jan. I,1960
2. Add Total Receipts
3. Total to Account For:
4. Deduct:
a. Total Expenditures for Year Ending December 31,1960
b. Add. Warrants Outstanding Jan. 1,1960
c. Total
d. Less: Warrants Outstanding December 31,1960
e. Total Deduction
5. Cash on Hand December 31,1960
REPORT OF INDEBTEDNESS
Outstanding Issued Dur- Paid Dar-Outstanding
g
Character of Obligation January 1, 1960 ing Period ing Period December 31.1960
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 3'1, 1960
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.
d.
2. Superintendont