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1 Form F-66 (IA-2) ( ) STATE OF IOWA 213 FINANCIAL REPORT FISCAL YEAR ENDED JUNE 3, 213 {enter title} {enter address} NEWELL CITY OF NEWELL, IOWA DUE: December 1, 213 (Please correct any error in name, address, and ZIP Code) WHEN Mary Mosiman, CPA COMPLETED, Auditor of State NOTE - The information supplied in this report will be shared by the Iowa State PLEASE State Capitol Building Auditor's Office, the U.S. Census Bureau, various public interest groups, and State RETURN TO Des Moines, IA and federal agencies. ALL FUNDS Item description Governmental Proprietary actual Budget (a) (b) (c) (d) Revenues and Other Financing Sources Taxes levied on property Less: Uncollected property taxes-levy year Net current property taxes Delinquent property taxes TIF revenues Other city taxes 93,584 Licenses and permits 2,421 Use of money and property 9,758 9,758 Intergovernmental 134,689 Charges for fees and service 169, ,145 Special assessments 2,189 Miscellaneous 4,753 Other financing sources 95,789 revenues and other sources 889, ,145 Expenditures and Other Financing Uses 341, ,217 Public safety 153,151 Public works 72,134 Health and social services 35 Culture and recreation 341,269 Community and economic development 9,121 General government 99,845 Debt service 54,228 Capital projects 36,513 governmental activities expenditures 766,296 Business type activities 3,28 ALL expenditures 766,296 3,28 153,151 72, ,269 Other financing uses, including transfers out 95,789 95,789 ALL expenditures/and other financing uses Excess revenues and other sources over (Under) Expenditures/And other financing uses 862,85 27,814 3,28 35,865 1,162,365 63,679 {enter city, IA zip code} 341, ,217 93,584 2, ,689 55,644 2,189 4,753 95,789 1,226, ,121 99,845 54,228 36, ,296 3,28 1,66, , ,256 99,41 2,125 1, 122, ,5 3, 145,56 464,655 1,525, ,49 121,15 1, 297,977 3, 16,448 88,33 35, 833,368 53,282 1,336,65 188,655 1,525, Beginning fund balance July 1, , , ,85 837,341 Ending fund balance June 3, ,75 291, , ,62 Note - These balances do not include $ held in non-budgeted internal service funds; $ held in Pension Trust Funds; $ held in Private Purpose Trust funds and $ held in agency funds which were not budgeted and are not available for city operations. Indebtedness at June 3, 213 Amount - Omit cents Indebtedness at June 3, 213 Amount - Omit cents General obligation debt Revenue debt TIF Revenue debt $ 774, Other long-term debt $ $ 743, Short-term debt $ $ Signature of city clerk CERTIFICATION General obligation debt limit $ 1,668,979 THE FOREGOING REPORT IS CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF Date Published/Posted 9/18/213 Mark (x) one X Date Published Date Posted Printed name of city clerk Area Code Number Extension Melinda Buchholz Telephone Signature of Mayor or other City official (Name and Title) Date signed PLEASE PUBLISH THIS PAGE ONLY 91213

2 Part I REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 3, 213 CITY OF NEWELL Indicate by placing an X in the appropriate box on this sheet ONLY Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a) through (f)) (g) and (h)) No. 1 Section A - TAXES 1 2 Taxes levied on property 21,757 63,221 67, , , Less: Uncollected property taxes - Levy year 3 4 Net current property taxes 21,757 63,221 67, ,217 T1 341, Delinquent property taxes T1 5 6 property tax 21,757 63,221 67, , , TIF revenues T1 7 Other city taxes 8 Utility tax replacement excise taxes T Utility franchise tax (Chapter 364.2, Code of Iowa) T Parimutuel wager tax C Gaming wager tax C Mobile home tax T Hotel/motel tax T Other local option taxes 93,584 93,584 T9 93, TOTAL OTHER CITY TAXES 93,584 93,584 93, Section B - LICENSES AND PERMITS 2,421 2,421 T29 2, Section C - USE OF MONEY AND PROPERTY Interest 9,357 9,357 U2 9, Rents and royalties U Other miscellaneous use of money and property U TOTAL USE OF MONEY AND PROPERTY 9,758 9,758 9, Section D - INTERGOVERNMENTAL Federal grants and reimbursements Federal grants B Community development block grants B Housing and urban development B Public assistance grants B Payment in lieu of taxes B Federal grants and reimbursements Continued on next page Continued on next page Page 2 FORM F-66(IA-2) ( )

3 Part I REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 3, Continued CITY OF NEWELL GAAP X NON-GAAP = CASH BASIS Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a) through (f)) (g) and (h)) No. 41 Section D - INTERGOVERNMENTAL - Continued State shared revenues Road use taxes 83,891 83,891 C46 83, Other state grants and reimbursements State grants C Iowa Department of Transportation C Iowa Department of Natural Resources C Iowa Department of Economic Development C CEBA grants C C state 83,891 83,891 83, Local grants and reimbursements County contributions 25,85 25,85 25, Library service 3,529 3,529 D89 3, Township contributions 21,419 21,419 D89 21, Fire/EMT service D D local grants and reimbursements 29,379 21,419 5,798 5, TOTAL INTERGOVERNMENTAL (Sum of lines 33, 6, and 7) 29,379 83,891 21, , , Section E - CHARGES FOR FEES AND SERVICE Water 119,113 A91 119, Sewer 13,967 A8Ø 13, Electric A Gas A Parking A6Ø Airport AØ Landfill/garbage 86,65 A81 86, Hospital A36 8 Continued on next page Page 3 FORM F-66(IA-2) ( )

4 Part I REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 3, Continued CITY OF NEWELL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a) through (f)) (g) and (h)) No. 81 Section E - CHARGES FOR FEES AND SERVICE - Continued Transit A Cable TV T Internet A Telephone A Housing authority A Storm water A Other: Nursing home A Police service fees A Prisoner care A Fire service charges A Ambulance charges 18,315 18,315 A89 18, Sidewalk street repair charges A Housing and urban renewal charges A5Ø River port and terminal fees A Public scales A Cemetery charges 9, ,6 A3 1, Library charges 14,47 14,47 A89 14, Park, recreation, and cultural charges 126, ,177 A61 126, Animal control charges A Other charges - Specify TOTAL CHARGES FOR SERVICE 168, , ,145 55, Section F - SPECIAL ASSESSMENTS 2,189 2,189 U1 2, Section G - MISCELLANEOUS Contributions 2,492 2,492 U99 2, Deposits and sales/fuel tax refunds U Sale of property and merchandise U Fines 3,976 3,976 U3 3, Internal service charges NR Other miscellaneous - Specify 34,285 34,285 34, TOTAL MISCELLANEOUS 4,753 4,753 4, Continued on next page Page 4 FORM F-66(IA-2) ( )

5 Part I REVENUE AND OTHER FINANCING SOURCES FOR YEAR ENDED JUNE 3, Continued CITY OF NEWELL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a) through (f)) (g) and (h)) No. TOTAL ALL REVENUES (Sum of lines 6, 7, 15,16, , 14, 16, and 12) 461,847 24,696 9, ,11 336,145 1,13, Section H - OTHER FINANCING SOURCES Proceeds of capital asset sales NR Proceeds of long-term debt (Excluding TIF internal borrowing ) NR Proceeds of anticipatory warrants or other short-term debt A Regular transfers in and interfund loans 21,66 38,21 36,513 95,789 95, Internal TIF loans and transfers in TOTAL OTHER FINANCING SOURCES 21,66 38,21 36,513 95,789 95, TOTAL REVENUES except for beginning balances 132 (Sum of lines 121 and 131) 482,913 24, ,57 36, , ,145 1,226, Beginning fund balance July 1, ,45 245,989 53,217 2,685 61, , , TOTAL REVENUES AND OTHER FINANCING SOURCES (Sum of lines 132 and 134) 764, , ,274 36,513 21,45 1,491, ,59 2,83, Continued on next page Page 5 FORM F-66(IA-2) ( )

6 CITY OF NEWELL Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, 213 Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a) through (f)) col. (g)) No. 1 Section A PUBLIC SAFETY 1 2 Police department/crime prevention Current operation 86,717 1,483 97,2 E62 97,2 2 3 Purchase of land and equipment G Construction F Jail Current operation E4 5 6 Purchase of land and equipment G4 6 7 Construction F4 7 8 Emergency management Current operation E Purchase of land and equipment G Flood control Current operation E Purchase of land and equipment G Construction F Fire department Current operation 22,4 22,4 E24 22, Purchase of land and equipment G Construction F Ambulance Current operation 33,911 33,911 E32 33, Purchase of land and equipment G Building inspections Current operation E Purchase of land and equipment G Construction F Miscellaneous protective services Current operation E Purchase of land and equipment G Construction F Animal control Current operation E Purchase of land and equipment G Construction F Other public safety Current operation E Purchase of land and equipment G TOTAL PUBLIC SAFETY 142,668 1, , ,151 4 Continued on next page Page 6 FORM F-66(IA-2) ( )

7 CITY OF NEWELL Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, Continued Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a) through (f)) col. (g)) No. 41 Section B PUBLIC WORKS Roads, bridges, sidewalks Current operation 1,14 62,12 72,134 E44 72, Purchase of land and equipment G Construction F Parking meter and off-street Current operation E Purchase of land and equipment G Construction F Street lighting Current operation E Traffic control safety Current operation E Purchase of land and equipment G Construction F Snow removal Current operation E Purchase of land and equipment G Highway engineering Current operation E Purchase of land and equipment G Construction F Street cleaning Current operation E Purchase of land and equipment G Airport (if not an enterprise) Current operation E Purchase of land and equipment G Construction F Garbage (if not an enterprise) Current operation E Purchase of land and equipment G Construction F Other public works Current operation E Purchase of land and equipment G Construction F TOTAL PUBLIC WORKS 1,14 62,12 72,134 72,134 8 Continued on next page Page 7 FORM F-66(IA-2) ( )

8 CITY OF NEWELL Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, Continued Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a) through (f)) col. (g)) No. 81 Section C HEALTH AND SOCIAL SERVICES Welfare assistance Current operation E Purchase of land and equipment G City hospital Current operation E Purchase of land and equipment G Construction F Payments to private hospitals Current operation E Health regulation and inspections Current operation E Purchase of land and equipment G Construction F Water, air, and mosquito control Current operation E Purchase of land and equipment G Construction F Community mental health Current operation E Purchase of land and equipment G Construction F Other health and social services Current operation E Purchase of land and equipment G Construction F TOTAL HEALTH AND SOCIAL SERVICES Continued on next page Page 8 FORM F-66(IA-2) ( )

9 CITY OF NEWELL Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, Continued Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a) through (f)) col. (g)) No. 121 Section D CULTURE AND RECREATION Library services Current operation 69,961 1,82 71,781 E52 71, Purchase of land and equipment G Construction F Museum, band, theater Current operation E Purchase of land and equipment G Parks Current operation 1, ,795 E61 1, Purchase of land and equipment 34,46 34,46 G61 34, Construction F Recreation Current operation 37,281 1,976 39,257 E61 39, Purchase of land and equipment G Construction F Cemetery Current operation 18, ,275 E3 19, Purchase of land and equipment G Community center, zoo, marina, and auditorium E Other culture and recreation 159,72 6, ,115 E61 166, Purchase of land and equipment G Construction F TOTAL CULTURE AND RECREATION 33,212 11,57 341, , Section E COMMUNITY AND ECONOMIC DEVELOPMENT Community beautification Current operation E Purchase of land and equipment G Economic development Current operation E Purchase of land and equipment G Housing and urban renewal Current operation E Purchase of land and equipment G Construction F Planning and zoning Current operation E Purchase of land and equipment G Other community and economic development Current operation 9,121 9,121 E89 9, Purchase of land and equipment G Construction F TIF Rebates E TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT 9,121 9,121 9, TIF Rebates are expended out of the TIF Special Revenue Fund within the Community and Economic 157 Development program's activity "Other" Continued on next page Page 9 FORM F-66(IA-2) ( )

10 Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, Continued CITY OF NEWELL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of Line No. (a) through (f)) col. (g)) No. 159 Section F GENERAL GOVERNMENT Mayor, council and city manager Current operation 5, 5, E29 5, Purchase of land and equipment G Clerk, Treasurer, financial administration Current operation 45,593 5,745 51,338 E23 51, Purchase of land and equipment G Elections Current operation E Purchase of land and equipment G Legal services and city attorney Current operation 2,398 2,398 E25 2, Purchase of land and equipment G City hall and general buildings Current operation 7,34 7,34 E31 7, Purchase of land and equipment G Construction F Tort liability Current operation 8,774 8,774 E89 8, Other general government Current operation 24,995 24,995 E89 24, Purchase of land and equipment G TOTAL GENERAL GOVERNMENT 94,1 5,745 99,845 99, Section G DEBT SERVICE E Jensen St 31,228 31,228 31, Childcare Center 8,21 8,21 8, Fire Truck 14,79 14,79 14, TOTAL DEBT SERVICE 54,228 54,228 54, Section H REGULAR CAPITAL PROJECTS Specify Storage Shed 36,513 36,513 36, Subtotal Regular Capital Projects 36,513 36,513 36, TIF CAPITAL PROJECTS Specify Subtotal TIF Capital Projects TOTAL CAPITAL PROJECTS 36,513 36,513 36, TOTAL GOVERNMENTAL ACTIVITIES EXPENDITURES 586,15 89,45 54,228 36, , , (Sum of lines 4, 8, 13, 139, 154, 176, 182, 193) Continued on next page Page 1 FORM F-66(IA-2) ( )

11 Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, Continued CITY OF NEWELL current TIF governmental GRAND TOTAL Line Item description General Special revenue Special revenue Debt service Capital projects Permanent Fund (Sum of cols. Proprietary Code (Sum of Line No. (a) through (f)) col. (h)) No. 197 Section I BUSINESS TYPE ACTIVITIES Water Current operation 85,994 E91 85, Purchase of land and equipment G Construction 49,229 F91 49, Sewer and sewage disposal Current operation E Purchase of land and equipment G Construction F Electric Current operation E Purchase of land and equipment G Construction F Gas Utility Current operation E Purchase of land and equipment G Construction F Parking Current operation E Purchase of land and equipment G Construction F Airport Current operation E Purchase of land and equipment G Construction F Landfill/Garbage Current operation 73,822 E81 73, Purchase of land and equipment G Construction F Hospital Current operation E Purchase of land and equipment G Construction F Transit Current operation E Purchase of land and equipment G Construction F Cable TV, telephone, Internet Current operation E Purchase of land and equipment G Housing authority Current operation E Purchase of land and equipment G Construction F Storm water Current operation E Purchase of land and equipment G Construction F Continued on next page Page 11 FORM F-66(IA-2) ( )

12 Part II EXPENDITURES AND OTHER FINANCING USES FOR FISCAL YEAR ENDED JUNE 3, Continued CITY OF NEWELL Line Item description General Special revenue revenue Debt service Capital projects Permanent (Sum of cols. Proprietary Code (Sum of cols. Line No. (a) through (f)) (g) and (h)) No. 237 Section I BUSINESS TYPE ACTIVITIES Cont Other business type Current operation E Purchase of land and equipment G Construction F Enterprise Debt Service 91,235 91, Enterprise Capital Projects Enterprise TIF Capital Projects Internal service funds Specify TOTAL BUSINESS TYPE ACTIVITIES 3,28 3, TOTAL EXPENDITURES (Sum of lines 194 and 251) 586,15 89,45 54,228 36, ,296 3,28 1,66, Section J OTHER FINANCING USES INCLUDING TRANSFERS OUT NE Regular transfers out 15 95,639 95,789 95, Internal TIF loans/repayments and transfers out TOTAL OTHER FINANCING USES 15 95,639 95,789 95, TOTAL EXPENDITURES AND OTHER FINANCING USES 259 (Sum of lines 253 and 258) 586,3 185,44 54,228 36, ,85 3,28 1,162, Ending fund balance June 3, 213: Governmental: Nonspendable Restricted Committed Assigned Unassigned Governmental Proprietary 291, , ending fund balance June 3, ,658 31, ,46 21,45 629,75 291, , TOTAL REQUIREMENTS (Sum of lines 259 and 27 ) 764, , ,274 36,513 21,45 1,491, ,59 2,83, Continued on next page Page 12 FORM F-66(IA-2) ( )

13 Part III INTERGOVERNMENTAL EXPENDITURES CITY OF NEWELL Please report below expenditures made to the State or to other local governments on a reimbursement or cost sharing basis. Include these expenditures in part II. Enter amount, omit cents. Purpose Amount paid to other Purpose Amount paid local governments Correction MØ5 $ Highways L44 $ Health.. M32 All other.. L89 $ Highways. Transit subsidies Libraries.. Police protection Sewerage M44 M94 M52 M62 M8Ø Sanitation M81 All other M89 $ $ Part IV SALARIES AND WAGES Report here the total salaries and wages paid to all employees of your government before deductions of social security, retirement, etc. Include also salaries and wages paid to employees of any utility owned and operated by your government, as well as salaries and wages of municipal employees charged to construction projects. to State Amount - Omit cents ZØØ salaries and wages paid $ 271,643 Part V DEBT OUTSTANDING, ISSUED, AND RETIRED A. Long-term debt Debt during the fiscal year Debt Outstanding JUNE 3, 213 Purpose 212 obligation revenue (a) (b) (c) (d) (e) (f) (g) 29U 39U 49U 49U 49U 49U I91 1. Water utility $ $ $ $ $ $ $ $ 2. Sewer utility 3. Electric utility 4. Gas utility 463, 19, 494, 29U 39U 49U 49U 49U I92 29U 39U 49U 49U 49U I93 29U 39U 49U 49U 49U I94 5. Transit-bus 6. Industrial 19T 24T 34T 44T 44T I89 Revenue 7. Mortgage 19T 24T 34T 44T 44T I89 revenue 8. TIF revenue Other-Specify 9. Sewer utility Childrens 1. Center Fire Trk & E 11. Jensen St long-term 775, 32, 743, 45, 5, 4, 275, 35, 24, debt 1,558, 91, 774, 743, B. Short-term debt Amount - Omit cents 61V 212 $ Outstanding as of JUNE 3, 213 Part VI DEBT LIMITATION FOR GENERAL OBLIGATION BONDS Actual valuation -- January 1, 211 Part VII CASH AND INVESTMENT ASSETS AS OF JUNE 3, 213 Type of asset Debt outstanding JULY 1, Outstanding as of JULY 1, Issued Click to visit DOM Valuation WEBSITE. 1% VAL BY INDIVIDUAL LEVY AUTHORITY Bond and interest funds (a) Retired Bond construction General 64V $ Amount - Omit cents Pension/retirement Cash and investments - Include cash on hand, CD's, time, checking and savings deposits, Federal securities, Federal agency securities, State and local government securities, and all other securities. Exclude value of WØ1 W31 W61 real property. $ 921,529 $ REMARKS funds (b) $ funds (c) TIF V98 Revenue Amount - Omit cents Other Interest paid this year 15,48 3,21 11,18 54,554 33,379,581 x.5 = $ 1,668,979 all other funds funds (d) (e) 921,529 (h) 25,188 FORM F-66(IA-2) ( ) Page 13

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