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Show MwWociArSJriRU row UI..UlXuu.j,l,, ViJp' Serving East Juab County - A Nice Place To Live! Single Copy Price Wednesday, June 30, 1999 Volume 97, No 26 Imdepesadlssaee Day This year the 4th of July falls on a Sunday so, locally, the day will be celebrated on July 5th in Nephi and will begin with a breakfast served at Nephi City Park. The breakfast, featuring ham, eggs, hot cakes, milk or juice, will begin at 7:30 a.m. Adults will be charged $3 per person and children under 12 years of age will pay $2 each. All proceeds of the day will go to the Boy Scouts of America. This is an g event for the Nephi North LDS Stake Boy Scouts officiall- fund-raisin- y-sanctioned of America. g At 8:30 a.m., there will be a the at ceremony park. The country store will open at 9:00 a.m., there will be a three on three basketball tournament at 9:30 a.m., and Pinewood Derby Races will begin at 10 a.m. From 10 a.m. to 4 p.m., there will be rides and games, prizes, cotton candy, free-to-t- crafts, hamburgers and sno-cone- s, at 2 Entertainment will be With a musicalvariety program p.m. taking place at 3 p.m.' From 5 p.m. to 6:30 p.m., a delicious dinner of roast beef, baked potato, rolls, com, green salad, a drink and ice cream will be sold. Adults will pay $5 each and children under age 12 will pay $3 each. At 6 p.m., there will be an auction. At 10 p.m., a public fireworks display will begin at the Juab High School Football Field. The event is sponsored by Nepl City. on-sta- ge flag-raisin- baked goods available. At 11 a.m., there will be a quilt he Fimal Comfcy AuMite delayed until commassiosa legal sresgKDsase letfeesr By Myrna Trauntvein Times-New- s ffamslaes Correspondent The audit of last years records by ind dependent auditing firm, Hawkins, and Simister, received a preliminary draft stamp because certain obligations of county officials still need to . be completed. 1716 audit for the calendar year must be submitted by June 30 to get to the state auditors office by deadline," said Denton Alexander, CPA. He and L. Joe Clo-war- Nettleton Jr. attended commission meeting last Monday to report on the audit. The report was being made to commissioners so they could comment and receive the audit, but the public copies will not be available until the final draft is signed and delivered, said Alexander. One item still needed, said Alexander, is a legal response letter and note of disclosure of possible claims and law- suits against the county. "It is not only an issue of the dollar amount but of the exposure, specifically the insurance premium and what the county may have to pay above the amount the insurance group would pay." He said the county may or may not have to pay, in case of a loss, but may have to pay a portion in spite of insurance because of terms of the policy. "We understand that you have been costs required of the county were paid. This occurred, because the state had surprised the county by assuming more costs of forgiving costs of fire suppression required to protect property in the county, owned by BLM, state agencies, by private individuals and by the county"This past year all of your funds had a balance" said Alexander. A general fund balance was allowed by law but must be kept at a certain rate. "The General Fund Balance cannot go over a certain balance. The maximum fund balance allowed has not been reached but the fund is not too low for comfort The fund balance of $557,000 represents a 32 percent increase. The DUP museum and cultural center budget includes $7,000 but will be used to make the old Brough building a part of the museum complex. Essentially, said Alexander, the county is renting or leasing the county jail . said. ! Part of the funds are in the form of CIB (Community Impact Board) loans which means that some of the money is bearing accounts. paid to Some money needs to be saved from the landfill operation? and set aside re non-intere- st for-futu- costs, said Alexander. JRDA Rural (Juab Development Agency) is the overseeing agency. There should be enough money in the fund to close the landfill when the time comes. "Estimates are that it could cost $100,000 to close the current landfill and meet the necessary restrictions, said Alexander. One surprise, he said, was that the property tax collection rate had gone down this past year. The collection rate was 92.85 percent, a decrease from 94.89 percent the year before. It actually decreased by 2 percent last year. Increased health insurance costs limit g increases cost-of-livin- crease in health insurance. By Myrna Trauntvein Times-New- s Correspondent The increase in health insurance costs has thrown a monkey wrench in the machinery of the Juab School Districts plan to address cost-o- f living increases for all district personnel. This year, rather than give the wage increase, the board of education agreed with the Juab Education Association to fund an approximate 23 percent in "We will fund $490 to $510 on the family plan and a corresponding percentage increase on the couple and individ- ual plans," said Kirk Wright, superintendent. In addition, the board of education agreed to maintain the academic lane changes and scheduled increment steps See School on page 3 School District budget decreases 7.39 with the completion of the new high school, but tazes will not decrease this year the problem, but the outcome is still allowed by state statute, and by By Myraa Thraatvcla keeping your attorney busy with the s Correspondent county road issue, said Alexander, "but The Juab School District budget for we need everything completed soon so school year beginning July 1, 1999, the docuwe can prepare the final audit and ment. ending June 30, 2000, was reviewed Alexander said the budget for 1988, by the Juab School District Board of concluding with the last day of the Education at their June meeting. Darin C. Clark, a CPA and the dismonth for that year, contained General funds and revenue funds. Class B road trict clerk treasurer, said Utah statute funds are no longer included in the Gen- requires a budget be prepared and preeral Fund as a revenue because the sented to the board and be made availmoney must be used for road improve- able to the public. ments. The significant decrease in the budinget is due to the completion of construcEnterprise funds, said Alexander, cluded the public jail and landfill oper- tion ofthe new Juab High School, which ation. The internal service fund was the was funded out of the capital projects fund said Clark. In 1998-199insurance fund. the At present, said Alexander, the coun- budget total for all governmental funds 0 was ty has a "rainy day slush fund of was $10,381,910 and for $148,000 which is allowed by law. "This set at $9,615,072 for a 7.39 percent deprovides a source of revenue which crease. Maintanca and operations budcould be used to balance other funds, if gets will increase 1.9 this year, accordneed be," he said. ing to Clark. In spite of some budget problems, the The purpose of Special Service District 92 had been expanded, said Alex- district has no intention of raising local ander, to include every legitimate legal property taxes, said Clark. One ofthe problems facing the district use. He said there was $448,000 in that fund. Some of the money in the account, in the coming year, he said deals with he said, was the result of other things the rising cost of employee health innot happening. For example, buying surance. land near the county fairgrounds had "Recently, the district was notified that the premiums for the current been planned but did not materialise. Long term debit was also considered health insurance program would 43 percent, or approximately in the budget. A 32 percent increase in the fire sup- $250,000, for the next fiscal year," said pression budget was left over after all Clark. "We are working on solutions to Times-New- 9, 1999-200- in-cre- COPY!; 5TH OF JULY FIREWORKS Fireworks will be in order next Monday as Nephi from the municipal building authority. City celebrates Independence Day at the High School football field starting at "When the bond is paid in 2020, the dark. The above picture shows one of the beautiful bursts at last years show. building will revert to the county," he unknown. Nevertheless, he said, a figure had to be programmed into the budget which makes for some uncertainty. "In addition to the insurance costs, transitional costs for utilities, maintenance, and other expenses involved in the operation of the new high school are projected to be approximately $240,000. Therefore, holding all other expenditures in the budget static, including no cost of living adjustment in salaries and wages, the district has a need for additional funding of approximately $490,000." "The state legislature, in the 1999 session, approved an increase of 2.5 percent in the weighted pupil unit the basic funding unit of education in the Stats of Utah," said Clark. "However, due to a decrease in enrollment and budget cuts in other programs, the actual increase in funding for the district is 1ms than the 2.5 percent increase approved by the legislature. The 2.5 percent increase in the weighted pupil unit translates into an increase of approximately $110,000 in new money in the basic school program. "Obviously, the increase in the level of state funding does not come near to covering the needs of the district." . makThis years budget for the general of in the cuts areas fund (m and o), the districts largest budget ing budget that have the least impact on instruc- fund, is approximately 1.95 percent tion. greater than the prior years budget. four consists of When district the size of the total budget is conThe budget fund said Clark. sidered, said Clark, the increase is cergovernmental types, Those types consist of the general fund, tainly not large. the special revenue funds, the debt serIf a dollar amount of $2,000 were vice fund and the capital projects fund. used, which would represent an averThe general fund budget for the com- age workers monthly wage, for examing year is $7,144,681 which represents ple, the increase would amount to apa 1.95 percent change from the general proximately $40 using 2 percent to figfund of 1998-199- 9 which was ure the difference. "The state legislature gives us the $7,007,745. The special revenue fund was preliminary data and we have to adjust and will be when the actual funds are received," $769,731 in 1998-199- 9 $757,024 for a 1.65 percent decrease in said Clark. This year, if all goes well, the coming school year. we expect to get more money than we The debt service fund shows a 3.30 have budgeted." He said the state had, historically, percent decrease from the 1998-199-9 which was is ranked and near the bottom of expenditures $1,122,020 budget for as $1,084,958 projected per student in the nation. The trend is The capital projects fund, because of expected to continue this coming year. completion of the building project, de- The district has consistently been able creased 57.61 percent In the to spend more per student than the fund was $1,482,414 and in state average and expects to continue it will be $628,409. to do so. This is a credit to the dedicaSalaries are, as to be expected, one of tion of the district's staff and their abilthe largest expenditures of the district ity to get the most out of the funding The education of students is a labor they receive." intensive enterprise that is reflected in The debt service fund includes paythe personnel costs," said Clark. "For ments for the 1996 general obligation 0 the fiscal year, salaries and bond of $12 million which was obtained benefits are fringe budgeted to consume to pay for the construction and furnish 85 percent of the expenditures in the 1999-200- 1998-199- 0. 9, 1999-200- 0, Clark said the plans te handle the funding issue wiH, in the short term, call for using district reserves, the use of a transfer of ten percent of bask funds general (maintenance and operations) from the district capital outlay levy as fund," said Clark. 1999-200- See Budget oa page 2 |