OCR Text |
Show Lilt'S C JUAB COUNTY FINANCIAL Ceh BlncaL yanuary STATEMENTS Schedule 177 1. and alimony Child aupt-utCounty General Fund Judge a retirement and Itsto Court lwr( Ml 7.764 1.794 645 1,216 160 State 19 23, taab Balance, December 6 Add. Knelt lament onnoAL crucu ih run analhh or budget tib tub Emu Dtcoaa tub non I 92,997 payments have examined the financial irataaanti of the verioua fund and account group of Juab County for tha year ended Decoaber 31 , 1977, Our ememinstioa ana add Hated in the foregoing cable of coot ant a in accordance with generally accepted auditing tendarda, and accordingly included auch teat of the accounting record and auch othar auditing procedure aa ve cootldetad necessary in the circumstances. t)Ei Bai Fund Sr Dec fund Sm BALANt 91 11 . 5TATGNY lection FUR THE OAR ENDED FUND TRUST RETEIFTf OF CASS Fubllc Safety 01 S BURS EHK AND f Exhibit 91, 1977 DECCMftFJR Slier 1 f County jail Liquor law enfortawen Fire department Fire warden Emergency services NTS l. an Bel E 1131 ,ary 1. 1977 J Assets tssh in bank Caah in savings Current taxes receivable 1976 182. 225 150.901 36.45 Current ta not necessary for a but A preaeoced aa additional the atatlatical Information to the teeta and other of in the the financial atatemerta examination auditing procedure applied mentioned above and, la our opinion, 1 fairly atated la all material ed a whole. financial to atatamant the taken relation in taepecta S 412,489 11,438 Dd jet public safety Hospital contribution lootaobl le grant 9 I 9.199 20,000 2,210 1,900 12! E1- -j training KMT Investment to certificates i 1 aari JTkj i iLii I WAV Fubllc Wealth Juab Clinic health department Mental health Fubllc welfare 92.997 2 J4 $ It lament payments Intel sat received Total cash received Total cash to account for The acccmpanying supplemental Informatloo of the financial statements, analytical data. Thle Information, except for preeeoted oo pages 19 to 23, hat been subjected house and ground Court COUNTY Fat Total current pradut Racer der 1976 AND Cash la our opinion, except for the comment made in the preceding paragraph the afoteuent lotted financial statements present fairly tha financial petition of Che various fund and account groupa of Juab County at December 31, 19?7, id the reeulte of operation of auch funde for the yeat then ended, In con formity with generally accepted accounting principles applied o a bast consistent with chat of the preceding year. court Attorney Treasurer Assessor Add The County ha a not maintained a detailed record of lta general fixed aaaeta. In the abaenc of fixed aiaet record to which we could apply appropriate audit teeta, we ate unable to expreea aa opinion on tha General Fixed Aaaet Croup of Account, mod Uw library taoity bear lag Clark - auditor j 29.199 uoeoa 31. 1977 REVENUE SHABIEC juntion trust FMhFK District court 9,199 20,000 2,210 1000 $ a County ccoaeisalooer City COUNTY COMPARATW Ve 1,731 600 500 3.831 Highway and Pub tic Impt ov smart County roads and administration $ Weed control Mammoth Garage Street lighting r 441.016 5,400 20,000 450 467. 666 100) ($ 6.646 16,700) 100 ( (EHEoii) 1,731 $ 7.600 ? 3,026 2.000 14.357, 441,718 12,046 3,300 350 I 437.612 9 fair preeeotatloa urtnt LJebllltjet Out 3 to taxing units co lice t lone Over 4 Cerclflad C0KB1HFD FOR THE 9 HE - IT federal Sharing depoalt deposit - Clase Land and Ba'' sng'y 1, Irf n nr1 l buildi ngs - 47- 3 39 - Retire- 5f d December 31, 1977 j 24,172 $ Vslu&tion t n "ol lars Eilarce r Id A t Autos, trucks and i.jsd 3,016 92,056 h tv h ( i u (M 641 fixtures Furniture, 1H.576 5 mft 635,392 fcl II' 943 70 ch Uu 448 769 655,392 i PS i P'J I Cl t JUAB t ;t NJ1EC 17.121 Fund Mild 51,110 ,069 - 1 NOTE 291 5MMARY Saif Errenou and Other 18 13.41 47,745 250.061 4,322 7,318 $ 4,213 S $ $ 1,548 1.177.387 1.177.387 LUb. 7.3dfe 9h.35B $ $ JUAB I FUND OF Si(MFr-AH- .an 1.589 $ It- 'FATIM-- 0KWR 31 971 15,988,952 2 658,293 42 90 685,929 51.47 136,623 pi 20.50 15,427 "fier Cot 3.202 2,110 3.677 1,673 UV T own 1 758,542 503,751 ( it 661 5 V A a I strict iol piRtrlct a T TO MNA'.i T c tn i ' 219 54a 10 00 9 00 158,757 11.00 56,746 2.00 15.819 , 15 5,018 5,954 21 2 295 16 s: Itsh Ldte r vincy I i si ri ct r,9r9.277 31,926 Lelnfi JUAB t8.183S S 7,427, lA3L4j Disbursements 2' Dishursnnent for as expenditures at COUNTY FUND GENERAL for inventory type Items ere considered as expenditures at the tine of purchase 1) EXPENDITURES STATEMENT OF REVENUES, Taxes Coll er ed 1i' fiil 19 Bases of The accrual basis of accounting is followed (with exceptions' by all funds except buderrarv funds which jtilize the di fleet Ions in such method f i on the modified accrual basis of accounting accrual baais are COUNTY GENERAL Net a minor l.Pk a JLZfcJUCA Total Treasurer Relief Illegal, 56 The accounting policies of Juab ti accounting principles aa applicable to a sunwiary of the significant policies $ Double. Uncollected Personal Property Taxes Subsequent Itv mV Central and COHPARATIVF h t i f School PS N I $ ''ic lfl 4.AA, ea and Fund Balances Total liabilltlea fund balances Dt jc.iI Fv balencee: Restricted food balances (Note 31 Class "B" Road Collector Road Statutory restricted Unrestricted fund balances Unappropriated general Unrestricted trust Investment la General Fixed Assets Torsi fund balance Tag 9.634 73276 j Abatements bv County Cuwr t 8 lonera ('ft ueb payable H land and equipment 9 Total Taxes I evlad In Mills Levy Ti herr i1 os s lty A(vilolrote aid wildlife e Account RkllEF ER S EA b rid rl 1 equipment Property taxes receivable Interest receivable Land and buildings - (Note 11 Autos, trucks 4 road equipment Furniture, fixture 4 equipment Total asseta jy abnit! TR Exhibit 5fnfe of it all Collector deposit Road YEAS 1977 31, 3,016 9 $ of and TAX i) T fun General Fixed Assnta (Unaudited Revenue Ret caah "B" Road COLLECTED PROPFFTY FUNDS AIL 31, 1977 EMBER onvenr on Hut au Certificate 1977 THE Public Accouatanta Assets Caah la custody of treasurer Warrants outstanding of of UFVIED TAXES CURklNT HPU A.SH? UNcRAI D"lMBrk ENi Fi) YEA is Certificate Certificates OF TFSASUKE31 COUNTY BALANCF DW COUNTY COUNTY lb OF CHAFFS f UNA JUAB 586 STATyMrfr JUAB BORUY COUNTY JUAB 368,99 $ F0F STATEMENT HAWKINS 27J 457 llehllltle Total current We have alee aamlned the financial etetemeati of Juab County Boapltal for the year ended December 31 , 1977, and have rendered our eeparate report thermoo dated February 22, 9 5. ANALYSIS prepaid expense tvpe psyienta are considered the time ot payment OF EX PF NT) IT USES ENDED YEAR FOR THE COMPARED DECEMBER TO BUDGET 31, 1977 Ce reral Fi xed General fixed assets purchases ate recorded as Such assets are expenditures in the genera! fund at the time of purchase uffts gioup oi accounts or contributions are recorded in general fixed assets at fair market value at the time received. capltalired at cost in the general fixed assets depreciation has been provided Ho Pf HblON NUTEJj general fixed assets, on PLANS County employees participate in a retirement plan admlnl st ei ed bv the Utah Public Employees Retirement Fund Funding is provided aa a parcel age of employees earnings end is Tariffed monthly Duving 1977, the Countys share of retirement costa totalled $ 37,664. 3 - REVTH! NOTE These TED FJNP - CTA5S BALANCES "B AND COT . F FCTCRp Nr- -, funds represent the unexpended balance of fuads ellorafed tha State of Utah that may be used for road purposes only. by 4 - PPt LASSIFICA-- hOTF S 196 Dj FINANCIAL STA" MNT 9 Certain reclassifications have been made In the 1976 financial statements to conform to cIsbsI fleet ions adopted In 1977. i,0uKiV JUAB CEFkAI Balance - begianlug Transfers Recreation Fund F irni fund Convent loo Bureau Fund - Fund Balance 3.624 912 7S7 ANAI Y5 OF TKF F0S 3,624 IS KEINU, ENtD YfA COM TO BIT ARE) DD FT 191 3., I lading See eccampeoylng 00 02,439 notes to financial statements COHPARATIVF JUAB COUNTY CONVENTION BUREAU FUND STATEMENT OF REVENUES, BALANCE FUND COMPARED FJtPfNDIT'W TO BUI S (IR9 AND ES FT JUAB FOR THE TEAR OP TREASURER'S STATEMENT ual Transient room tax S 7,uu0 $ 90 7, ? 2 - Balance Fmod Balance January 1, 1977 Treasurer 'a Collection Acrpunta Current year taxes Redemption of prior year's taxes Penalties interest and coat Transient stock claims Oversbort and other Total collection Beginning - 1 Ending - AND DISBURSEMENTS TAX ACCOUNT 31, 1977 DECEHB Treasurer' Excess (deficiency' of revenues over gxpendttji - ENDED 6 jxpend 1 tur as Hatmrlal, euppllaa and servic Fuad Balance SFCEIPTS FOR THE YEAR Over (Under! Budget ? 799 197 Atfial 197? Revenues COUNTY 1977 31, DEC EKHER ENDED Ta Receipt $ 3,918 1,133,543 37,074 ($ 1,873 5.106 11.205 $ 3,115 9.199 1.181.020 December 31. 1977 1,133,543) 270 934 308 Treasurer ' a Balance Delinquent Taxes, Interest and Other Apportioned Current Taxes Apportioned Collection 1.130.426) ($ 36.004) ($ ( ( 264) 934) 5,300) 42.502 j 4 Tax t nita County Funds Fund n o uFWkAL ANAJ FOR vsj'. TMF uF Ffl F YEAR ES FNT1 v-- y State of FIND fi'MEA''!"' DE Agriculture Dm Schedule - continued-- ' 'der' 1. 6 0V4 $ 97W 3,S-- 6 5 2 59 6 ANA CND 'M B OF Cities i 8 grn OF NET 7 I NT !a as and EAR ENT Town Town rity Tier alert wer ti'y e intt'evi in dril-- pr prl-'- tanea tx' l t taxes aa fJt juab coumr B J LROMXFR ' 4 3 Ec a d .1 rft Diatriet Cchool and Towns Other Dlatritta: Central Utah Water Conservancy Diatriet unrnt year Redemptions of Eetalt'es and V wildlife Eureka City Levan Mnaa Nepbi FT J tOa-- W Indemnity and school tax Tintlc COiN1 ENfHAI ( U1LU fort School Districts Juab School District LAB 1 Utah Inspection Tuberculoala J'HT T V, EMEFR na b.i But GENERAL tn.ti 11 ANALYSIS a Idlng pecef fM 'e g FeUeial Cla and Fecreafl tar ri ca brer les F'op'j ferkj Tivliio LI enia vtrg Sared Reverb r 1 Colletlen Fdt1 Otf Bamit E id 9wxtc exnii '(rqq my nfCtcer Onwi an P one 0 100 9 15 5 3 d evel foment J J 1 V fi0 0 CNber 4 t'e lire w'a Caatnbut.as as Caaltlbttiwes txperees buit.d! ( t 4C tvsr? ? raw r,iit aeaier te yrtvere wtfiiilMi CaattlMlmta t etEer eetrt lataraat mm aatiHpa'iM act Cast i Wri ia fatal tve9, i'i ' 4r eef1tsrH I XV 1- fe ivr true's, Salaried m -- f ne ( t H 179 r f L I fee eed eng jefl fee t,,t jtm g sad E aed 5T rw ', ' t cowr t fl aa 14 5T - ar,dp-!b)- 7M ENDED COKFABED DECEMBER TO BUDGET 31, 1477 Sch.Jol, l c r party Waed Employee Bef. t Mdtarldld Supplied 4 Serviced Fqclgaen 1977 1977 Actual Total Final , Actual (Dndor) 1976 Over Actual 'det Budget tel I-- I lot J.4' U Dea'i atni'm gr b I, vj L l I) 4.8 It a ! 4 2 i 7 lit ei vir W u.twral end ta F r fncl c developmaot r fm li r,Ni net I I 237 g'" fee S and Frki r Ser Reseating 7 -I W s ff YEAR g'Snt federal j- -ti 4 900 J 6 f 4ft J THE FUtfD EXFtmS 6 . f lmtereovef acie Fund n r f, 450 V 14 Of 7 neral le'-- He tehibtt food aNered ed S f I'na fund a Fbnca 9t' fb liquorhigwy 'oert at jo and Agricwlcwrel Cmneer iied S ) (continued) Ganersl Cyvqrtwiect .. JU i H.llf JLVJL2U JUAf tax r Schedule 31, 1977 I 7i. a Futile safety Hospital contribution Bnoemnbl ! e grant ENT graining Total deductions ll,bl4 EHaa Honorable Board of County Cuoaateal onei Juab County Bepbl, Utah 04646 re Mcmaca 31, 1977 Deduc 1977 JUAB iriahceb Interaat lncoae Total Addition Total 16 314 TBURT FUND ante. January 1. 1977 Ju ndB 113AN 11 ie Feseport fee Hiatal laoeoua Total disbursements t for F run 0HARINB 60 I gibwrSMi.ta 4 BOtUF uLC KUw'tll Hay 1977 31, DEgEMBKR or TATMirr rti HOUJRinS 14 EK7CD disbursements and aeslyl Child Support And alimony and mmi Passport (im Total recslprt Total available cash 31, 1977 FOR THE YEAR ENDED DECEMBER MOK) TRt YlAl FOB imM TRUST FUND bbciifts BTAToaNt or Cash jobs oourr jqri coumr JUAB COUNTY COUNTY Jit 't g( var maant lotormei m tarn sco aaKf amlripaiaa pc .one 1.0M) I SO 1 3,474 mmtoo Jm 1trn BAO. .37i 411 rv hotoaed Tcld fcmi JO.Orwj) 917 i .md 11 414 5 731 OU-i- I Jixf inwitome ta hoaai-Conirlhutieea ta atnlar eltiaefi ( oei f r i bwt t mm to prlvat eeganl sdt i od rf ibwt Ian to othor uMtd Ml I S, 344) ??0 r.u 1 Ir iT Iiilftimfcm Trill IHnii I0lim A nn Mm 4, Haidn ITsii )i 57,047 94.72 |