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Sidney Herald
Sidney , Montana
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December 22, 1971     Sidney Herald
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December 22, 1971
 

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i li q. T Sidle Herald, Sidney, Mont., Wedrmdr, Dec. 22, 1971 STATE EXAMINER'S REPORT To the Hmmrable MWor and Council or the City of S/dney, SMm, Mmmma Letter or Transmittal AS authorized and directed try Secttot 82-1002, R.C.M., 1947, we 118re cedducted an examination of the books and accounts of tim City ot mdn, Montmm, for the periods stated. The results of the examination are set forth in the exhibits, schedules and comments or the report. We trust that the Mor and Council, in keeping with their reslmnsillfltes, will review the report and mske whatever ,,O-m are woprtm. ht accordance with paragrsph 8 or ssidSectton 82-1002, R.C.M., 1947, please sdvise me in regard to the matters set forth. Respectfully, JOHN A. DOWDALL, Director Depertment or Business Regulation REPORT OF EXAMINATION CITY OF SIDNEY SH)NEY, MONTANA ORGANIZATK)N MSYor ....................... Mr. Bruce D. Harris C/ty C,nl ...................... Mr. Gem Nordberg Mr. Ed R. Banta Mr. Krmt Hoversten Mr. Conrad Gedrose Mr. Howard Martini Mr. S. H. Braaten OFFICERS Attorn ..................... Mr. Paul H. Cresap CMef or Police ................ Mr. J. P. Sehmitt ..................... Mrs. Louise Christensen Director of Public Works ........... Mr. Harold Mercer Police Jmke ................... Mr. Ralph Criger Treasurer ..................... Miss Eva Hner War - Sewer Utility Collector ..... Mrs. Florence Goss JMMARY OF PROPERTY VALUATIONS Year of 1969 Year ( 1970 Assussod ................. $12,342,394.00 $12,909,999.00 Taxable ................... $ 3,395,205.00 $ 3,M2,142.00 fKJMMARY OF MULTIPLE PROPERTY TAX LEVIES FUND Year or 1969 Year or 1970 14.75 Mills 12.00 Mills 7.00 Mills 3.00 Mills 2.00 Mills 1.00 Mill 5.50 Mills 45.25 Mills General ................... 14.25 Mills Street and Alley ..... : ........ 11.00 Mills P#rk Jmd PlaTlr ............ 6.50 Mills L/brlr7 .................... 3.00 Mills Fh'emen's Disabfllt ............. 2.00 Mills Airport ...................... 1.00 Mill Debt Sm'vtce; GeneralObltgaflonlssues-6.50 Mills Total ........... - ........ 44.25 Mills EXHIBIT A SUMMARY STATEMENT OF TREASURER'S RECEIPTS DISURSEMENTS AND BALANCES June 1, 1968 to August 31, 1971 Balm in Funds, June 1, 1966 .............. $ 197,732.01 Add ReeeiptsinTotalfm- Period ............... 1,583,918.48 Total .............................. $1,781,650.49 Less Disbursements in Total for Period ......... 1,600,108.48 Balance to be Accounted For, Ar(ust31, 1971- - - $ 181,542.01 ACCOUNTED FOR AS FOLLOWS Pagust 31, 1971 Cash in Bsrdts - Schedule A-1 .............. $ 181,907.80 Cash Long - See General Cmnments ............. (365.79) Accounted For, Ar(. 31, 1971 -Schedule A-2 ..................... $ 181,542.01 RECONCILIATION WITH BALANCE AS OF JUNE 30, 1971 Treanorer's Balance, Aug. 31, 1971 .......... $ 161,542.01 kid Cash Dlshtwsed Since June 30, 1971 ......... 99,833.19 Ttal ............................ , 1,375.20 i ,+ ved Since June 30, 1971, -- $37,306.78 Warrants P",shle c June 30, 1971 - - -391.72 " Clerk's Balance, June3o, 1971-Exn/h[tB ...... $ 243,676.70 PoLice Court Fines and Asnesmnents - -14,817.00 18,229.00 Library Fines and Fees ........... 693.64 583.73 Licenses: Beer and Liquor .............. 4,200.00 4,200,00 Dog ........................ 1,648.50 1,864.75 Bicycle ..................... 444.00 516.00 SoLicitors .................... 215.50 145.00 Permits.. Building ...................... 424.00 510,00 Fence and Sign .................. 60,00 85.00 Fees and Rentals ............... 14,310.36 13,153.83 Industrial Accident Board Dividends ........... - - - 292.44 Water Sales ................. 51,977.73 53,758.12 Sewer Service Charges ........ 20,716.40 22,796.93 Sale at Water - Sewer Materials - Supplies - Services ........ -% - - - 5,390.89 15,735.36 Sale of City Land ................ 1,125.00 Reimbursements: County Portion of Commurdcations Operation .................. 4,201.19 3,850.00 Refunds: S/dewalk and Curb Construction ................. 388.75 Sale of Bonds: Special Improvemem ............. 7,000.00 12,700,00 Interest on Investments ............ 5,132.98 3,780.18 Federal and State Grants: Crime Control Ccanmissio ........ 1,792.00 3,586.86 Sale or Equipment ................ 1,750.00 420.50 Transfers ............................. 53,656.99 Total .................... $449,889.57 $546,350.99 Schedule B-2 COMBINED STATEMENT OF DI3URSEMENTS -ALL FUNDS For Fiscal Years Ended June 3O, 1970 and 1971 JUly 1, 1969 July 1, 1970 to to June 30, 1970 June 30, 1971 DEPARTMENT OR FUNCTION Mayor and Council ............ $ 5,257.46 $ 5,617.83 Clerk ...................... 1'862.85 2,857.08 Treasurer ................... 1,624.22 1,992.66 Engineer .................... 1,017.77 262.00 Attorney ..................... 2,50.'3 2,428.00 Police Court ................. 1,718.T'Z 1,836.26 PoLice ..................... 54,074.38 63,217.80 Crime Control ................ 1,610,06 6,223.65 Fire ...................... 8,072.67 7,681.24 Bu/Idlr( ..................... 1,500.00 1,489.80 Election ................. - ................ 457.43 D Pound .................... 309.98 207.50 State Examiner - Examination and Public ation ................ 580.00 605.00 Street ..................... 37,262.86 47,484.20 Airport ..................... 4,151.84 619.64 Library .................... 12,289.56 12,498.05 Park and PI ............. 24,711.21 28,709.33 Office Equipment and SU1lies ...... 1,490.71 483.92 Civil Defense .................. 150.00 Employer' s Payroll Contributions ..... 11,455.26 13,305.97 Garble .................... 36,396.01 31,664.90 Montana Municipal Les,ue Dues ....... 310.47 323.84 Liability Insurance ................ 350.00 478.60 City - County Planning ............ 3,200.00 3,300.00 Water ...................... 42,166.57 60,443.16 Sewer ............ , - - - 21,976.36 20,517.29 Capital Outl0, ................ 2,986.80 246.00 Interest Paid on Bs General ObUEaflon ............ 6,199.98 5,503.53 Spee/al Improvement .......... 16,974.69 10,934.91 Principal Pa/d on Bonds: General Oblat[on ............. 16,560,00 17,500.00 Special Imovemem ........... 9864.96 38,450.00 Fh'e Relief Association ........... ?,649.67 13,046.82 State of Montana - Driver E(hafl(m-- - 2,296.00 2,754.00 Miscellaneous ................... 420.07 97.25 Special Districts: Sweeptr " --: ..... 3,368.34 Mstntenuop,: ...... :- .I#7. L8 Transfars .................. 3,178.87 Total ................. $462,r?.36 Demand BANK DetPOMts li/cldand National Bank, - ........ $49,699.28 Stdmy, MonUms Sidmy Nadom Bank, ........... 46,724.71 SMmy, MonUma Merebants Produce Bank, Kusaa City, Missouri Total .................... $96,423.99 CASH IN BANKS August 31, 1971 Time Deposits $28,202.00 48,700.20 $76,902.20 Fiscal nt DoMts 8,581.61 8,581.61 Schedule A-2 TREASURER'S FUND BALANCES Aqust 31, 1971 FUND Oenaral ............................ $18,933.48 Street and Alley ..................... 17,467.20 Psrk and Pls ..................... 1,320.36 Library ............................ 2,346.24 GebMP ............................ 8,616.44 Park Projact No. 30-000-53 ................. 615.28od Debt Servieo - All General Obligation lsanes ............................. 19,540.69 Water: OperStl ......................... 45,224.56 Sew,,': Olrl/on .......................... 8,133.50 Police Reserve - Police Training ............ 12,622.41 Driver Edecation ....................... 166.00 RevoJvi Fund ....................... 30,262.88 Special D/etriet,c Improvements - ConSWuctton ................ 32.75 lma'omonts - Debt Service .............. 8,000.97 ZJbt M ...................... 8,970.63 Street  ......................... 487.16 TOtal .............................. $181,542.01 EXHIBIT B Y STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES For Fiscal Years Ended June 30, 1970 and 1971 June 30, 1970 June 30, 1971 Betdm/ Balmce ......... $198,901.24 $164,053.45 A Recolpts in Total for Period - Schedule ]3-1 ............... 449,889.57 546,350.99 TOtll .............. -. - - - $646,790.81 $730,404.44 Less D/slsements in Total for Period - Schedule B-2 ......... 462,737.36 486,737.74 Endl Ha] ............ $184,053.45 $243,676.70 ACCOUNTED FOR AS FOLLOWS+ j'tme 30, 1970  1971 Cash in Btnks : .............. $184,151.56 $244,068.42 Treasurer's Balance ........ $184,151.50 $244,068.42 Less Warfares Ps:rshle ............ 98.05 391.72 Clark's  ............. $164,053.45 $243,676.70 + Tho baes were rifled  actual count and or conflrmat/on ms At'uat 31, 1971, md workodbacktoJun40thor the reslctive flal Years. Schedule ]]-1 COMBINF.D STATE OF RECEIPTS - ALL FUNDS Fro" F/seal Years Ended 3ram 30, 1970 and 1971 Jtt 1, 1960 July 1, 1970 to to SOURCE June 30, 1970 June 30, 1971 Prer Tss a. or Assessments ............ $292,979.29 8309,335.21 TSX APportimnent ....... 7,854.03 " " 8,503.32 A/xxMammst ......... 6,766.47 9,278.51 Inma.mce Prendum xxt/mumnt= lq_rs lli Aaeociflm ................ f6,148. Plice Reeea.ve. Poilee TraL, t/n - -6,391.09 3,736.18 City of Sidney WATER - SEWER UTILITY STATEMENT OF SOURCES AND  OF CASH June 1, 1988'.to Atwust31, 1971 Combined Cash Balances lnnin8 - ........... $32,7M. Cash Was Provided By: Water Sales ........... $174,03O.N Sale of Materials - Sup- plies and Services ......... 16,08,64 Interest on Investments ...... 2,97S.T Repwment or Loans to Other Funds ................. 10,81.50 Total Provided ......................... 203,S0.02 Total Cash Avsilshle .................... 26,67.11 Cash Was Used For: Olmratl ........... $104,973.40 Materials and Supplies ..... 41,96,3O Capital Outlsy .......... 14,070,74 Loans to Other Fund8 ....... 17,315.50 Real Estate Taxes ......... 4,010.42 Total Used ................... ........ 181,(166.95 Combined Cash Balances r .............. $44,.10 RECONCILIATION WITH COMBINED C BALANCES ENDING Auat 31, 1971 Utility Fund Net Balmce Water: Operation .................... . ....... 844,990.10 Cash Balances Endlr( Aeeonnted For ........... $44,990.16 Accounts Receivable Bq0nn/r( Add Charges: Water Sales .......... $251,335.64 Sewer Service Charges Preients Ending ...... 22.31 CA Comted all cash in the hsnds or depm'Unent dons, dcers or hem /ndlvlduals. Secered d[rnct written veatie or all benk (msits md reeanciled these balences wihtho s s accounts. Dermln that pledd s.rities cml/od dona mM were sufficient Tested the mathematical uccuracy or all fee dockets, financial ststements snd their Traced various forms or each receipt from thrmsh subsidiary resisters to onllect/ms. Tosted distribution or all ollcial rece/pts, State resrdttmces. mher Made tests to determine that all monz or Mce lind been remitted to the (he proper cash fond. Reviewed spproved flseal lmdets statutes. Exsmined laim for suthzaflon, immizaflon, ldmants and legal compliance. Comlmrod claims period apinst the warrants drawn in their Tim ndnuma or the Council meetts rev/emed in their ent/re. RECOMMENDATIONS Con,fl Ech delegate to mm/cipal commntions or for  i Less Credits: Cash Collections .... $170,052.71 Discounts ........... S0,246.S Charge - oas Preianents Bqinnir( - -- 20.77 Total Credits Accounts Receivable Endh + Footnote: Period: April 1, 1968 tO June 30, 19Y1 POLICE COURT COURT OF JUDGE RALPH CRIGER JMMARY OF FINES, ASSESSMENTS AND REb'rTANCES Jmm 1, 1968 to Ust 31, lffl Fines .............. , .................. $43,. Parkl Violations .......................... 507.00 llver Education Assessmenm .................. ,994.N " Total ................................. ,813.00 + Deduct Corrections: Fines ............... S(3o.W) Driver F_ancatinn ......... 9.) Partlr( ................. 2.OO (63.OO) Total Treasury Renttences ................ $42,1.00 + Corrections Explal 42,673.58 $486,727.74 Schedule A-1 Total $77,901.28 95,424.91 9,581.61 $181,9Q7.8O ,) SCOPE The exmnination was eoutucted in wlthtln stmdms md procedures required tW the State Examim, whfehllmd ms inquiry into the al tioeb ruth,s sad laeedms ont- plcs, ed, the acem'acy or ncmmts md relPt sad compltmce with the laws or the State. TMs does not eople  a dem/kd in- spection or each accomir(entry ducumentwsemade, b rdmr such testhlg as was oMIdared necesssrTinlfhtor  ucemmb m'nced, res mslnta/nod. ACCOUITriNG SYSTEM AND BAS The City or Sidne enled a doable emn seeo wmm on a cash basis. SUMMARY OF PRINCIPAL EXAMINATIDN PROCI In conduct/ns the examinatina, the fellewinr preeed, mm msre pertorme COMBINED BALANCE SHEET - ALL FUNDS ASSETS Total Cash and Treasury Investments--$2[,'.42 Petty Cash and Change Funds:. CI Clerk .................. 60.00 Water Clerk ............... 100.00 Non - Treasury Investnwnts .... 20,100.00 Accrued Interes Non - Treasury Investments ...... 192.06 Receivables: Taxes and or Assessnnts--- 44,664.88 Water Sewer Ut/litY ......... 1,145.31 Sidewalk and. Curb ........... 800.00 Amounts to be Provided for Retirement of Bonded Debt .... 344,202.98 Amounts to be Provided for Contracted Debt ............ 7,330.00 Due from Other mds .......... 6,50(}.00 Materials and Supplies ........ 20,028.81 Lands and Buildis ........ 125,968.80 Parks and Playgrounds ........ 1,327.00 Macbinery, Tools and Equ/ptnt - -99,916.91 Forn/ture, Fixtures and Office Equipment .......... 21,817.56 Water Plant and Proper ..... 508,522.47 Sewer Plato and Property - -- Total ............ J. EXHIBrr C related business who receives a trm! cemplete nceountln or such sdvmce. The clal bonds were reviewed'and found to be ie I with the City or Sidney Official Codes. However, coverq st a possibly lower cost to  Cir, the City Council eonsidor obtsin/r( a binJet s'e would provide eovers@e  all olMcers snd In ran- revbm or tim min-s or fl at while Mds for were tim Council aceel the 47. TI cash le,V, shown on Psp 3, was the result ot et'ub to the value or the Certificates or Deposit police reserve funds. Ts interest was never Treasm'er's records. We recemmend that all flflcates or Deposit be handled on a cash basis seerml basis. review or the Treastwer's bank ,s, tlm Cit mmm had aot been ratably Of the City u is requfred t Section 16,01|, O), The general oblJgstion md special fllMrovement lind not ftdfllled their intended flmctions of nccotmt/sf all bds and interest coulm issued mad were lm/d. In mine lnstms, t lmid bds est eoqpous had not been stamped paid I the effective, theme reds must be mMntsined in flon. Althah posted UP m dete, he Treas,rer's almWs in eSTeement with the Treasurer's reeord book should at all tins be In or the City's records. June 30, 1971 City 56.05 44,864.88 Clerk The fl=ed user Irro ot ,,-counts, as shown Bslsm:e Shmt or this report, does investment. We request that the foUowin lod wit (co,,e o. Nezt h) 2,801.75 $150,0M.N 100.00 8,ins.st 20,1M.3o LI3,1H.50 135,446.18 S..Y8 $183,248.3, $152sSOL  d sheet was/ I thea. ThV thUmcial was developed stt.e mral leer accounts, memoranda and other lnr---I or external evideal matter. As Water - Sewer Trust & Special Debt Sarvtce & Bonded Debt ProJNts Utllit  Assessme 22L93O.0O 5,0LS9 14,980.32 far as prse/eal, the statement Is Wesemedlnam,lu wl tlm rommeMations  the Natlmal Committm at  _ LiABILITIES - RESERVES City FUND BALANCES-RETAINED EARNINGS  Claims Payable+ ................ $46,754.90 $24,914.22 F_.nqlQyer lroll Liabilities ........ 1,183.47 !,183.47 Warrants J)Syshle ................. 391.72 164.45 Cmtracts Pable ............... 7,330.00 7,330.00 Due to Other Funds ............... 6,500.00 ,500.00 Due to State or Montana ............. 210.00 210.00 Prepayments: Water - Sewer Utility .............. 236,33 Bonds Pable: General Oblsti ............. 150,000.00 Special Inrovenmnt ............ 321,956.00 Interest on Bonds Pable: General Obligation .............. 2,801.75 Special hnla, ovement ............. 5,091.SS Reserves For: Pet Cash and Chrome F's ......... 160.00 63.00 Materials and SuOPlies ............ 20,023.81 11,500.00 Water - Sewer Utility Replacement .... 20,100.00 ConU'ibutiots from Mun/cipality ...... 133,192.50 Fund Balances ................. 390,981,51 Retained Earn/nSs ............... 588.024.1 Total ..........  ...... $1,603,937.19 ,5.47 7,320.00 6,50e.N 11,500.00 8,MIL81 126,782. m,N 1,145.31 19LM 217,420.60 Debt Service CtsI Water - m" Trust and Special & Bonded Debt ProJscts UUIfO' ncy Assusument Fund Orono L-md Oro Pond Gr Fund Or s .,019007 , .4.5700 $ 9.62100