HomeMy Public PortalAboutMinutes_CCMeeting_01202004CITY COUNCIL MEETING JAN. 20, 2004 AT 6:30 P.M. AT COMMUNITY CENTER
PRESENT: Mayor — Craig Rockwood, Council members — Brad Andersen, Dave
Huntsman, Don Holverson newly elected, Mike Klingler, Scott Long, Treasurer — Ron
Nelson, Clerk — Betty McKinlay, Police Chief — Ross Johnson.
VISITORS: Dana Izatt, Jane Holverson, Don and Virgie Holverson, Hayley Holverson,
Joyce Rockwood, Scouts from Troop 94 — John Baird, Shawn Stoddard, Andrew Baird,
Samuel Ritchie, Zach Baird, Brad Ritchie, Cody Janson, Barbara Schreier, Angie
Schreier, Michael Schreier, Sally Price, Jim Warthchow, Randy Koefoed
Mayor Rockwood welcomed everyone and Council member Mike Klingler led the
pledge.
Minutes from the Dec. meeting were approved. Council member Scott Long motioned
and Council member Brad Andersen seconded. All were in favor.
Mayor Rockwood read the State of the City Address. (A copy is enclosed in the
minutes).
Mayor Rockwood thanked out -going Council member Mike Klingler for all the work he
has done for our city. He has been an asset to the City and especially taking care of the
mosquitoes. Mayor Rockwood presented Mike with a plaque for his outstanding service.
Newly elected Council member, Don "Clip" Holverson, was sworn into office and
returning Council member, Scott Long was also sworn into office by Mayor Rockwood.
They were both presented certificates of Election.
A short recess was taken.
Dan Izatt from Searle Hart and Associates reviewed the yearly audit with the Council.
Council member Dave Huntsman motioned to approve the audit. Council member Don
Holverson seconded. All were in favor.
Council President was elected. Council member Dave Huntsman nominated Council
member Brad Andersen. Council member Scott Long seconded. All were in favor.
The Council discussed a time to hold Council Meeting. After a brief discussion, Council
member Brad Andersen motioned to hold Council Meeting the third Tuesday of every
month. Council member Dave Huntsman seconded. All were in favor. Mayor
Rockwood handed out a schedule of the yearly meetings.
The Monthly Expense Report was viewed and approved. Council member Brad
Andersen motioned to approve and Council member Dave Huntsman seconded. All were
in favor.
The Financial Report and the Delinquent Water list was viewed.
Sally Price asked about publishing the letter Mayor Rockwood had written to the Sewer
Board. He gave her permission to copy the letter and pass it out. He never got a reply
from the Sewer Board about the letter.
Meeting was adjourned at 9:35 p.m.
PUBLIC HEARING
Time: 7:45 p.m.
A Public Hearing was held for Randy Kofoed. He is requesting a zone change from R-1
to R-2. He would like to build a home and have a day care in it for his wife. At a future
date he may want to convert the day care into an apartment. Citizens voiced their
concerns. Barbara Schreier is concerned about the day care becoming an apartment. Jim
Wartchow was wondering about sharing the expense for hooking up to the sewer and
water. The City will reimburse Mr. Wartchow the water front footage fees collected from
Mr. Kofoed. He will have to contact the Sewer District about reimbursement of any
sewer fees. Sally Price was wondering if the zoning needed to be changed. It doesn't but
a Conditional Use Permit is needed in order to have a day care. After a brief discussion
the hearing was closed. Time: 8:30 p.m.
The Council approved the Conditional Use Permit for the Day Care Center for Randy
Kofoed. Council member Dave Huntsman motioned to approve the Day Care and
Council member Brad Andersen seconded. All were in favor.
There was a discussion on the idea of having apartments in the future. If Mr. Kofoed
sells his day care the people buying the home will have to reapply for the Conditional
Use Permit. Mr. Kofoed withdrew his request to change the zoning if the Council will
honor his Conditional Use Permit to have a Day Care on the premises. The Mayor and
Council will honor his request.
Council member Brad Andersen discussed the completion of the Historical Award. Jodie
McMurtrey is chair person of the Easter Egg Hunt.
Mayor Rockwood asked Brad if he would work on the water rights and licensing issues.
He asked Dave and Don if they would work on the Ashwood Acres Park, and Dave to
work on the Comprehensive Plan. He asked Scott if he would be over the tree project
and bids on tree removal, sign project for Main St. parking regulations, and fund raiser to
restore the old fire truck. Mayor Rockwood asked Don if he would help on the Library
committee. Clerk, Betty McKinlay volunteered to be chair person of the Gem
Community. Don was asked to serve on that committee. He was also asked to think of
ideas to make the cultural hall more presentable for sound and ideas to remodel the
kitchen.
Council member Dave Huntsman asked about the Sub -Division Ordinance being revised
so that it mentions having parks in the Sub -Divisions.
Council member Scott Long discussed the removal of trees by the tennis court. He is
getting bids. Mayor Rockwood mentioned fixing the restrooms in the park. The grant to
repair the fence around the water tank on the hill was discussed.
City of Iona
State of the City Address
By: Craig Rockwood, Mayor
January 20, 2004
This evening it is my opportunity to take a few minutes and report on the State of
our City. I understand that my views might seem quite different than the views of
someone with a different vantage point, but I ask for your indulgence as I offer my
optimistic opinion of the State of the City. Without optimism there would be no hope and
without hope there would be no resolve to forge ahead and make our dreams come true.
At one time Iona was only a dream. Before a home was ever built in this empty valley,
before a plow was sunk into this fertile soil, and before a ditch was dug to carry the
valley's life blood from the Snake River someone had a dream of what this community
could be. For thousands of people Iona has been and is; a home, a society, a fortress
against a sometimes insane world, a gentle safe place to raise a family, a place where
opportunities continue to be as limitless as the mountains that surround this valley, and a
place to die. Are the dreams that spawned this great community over a hundred and
twenty years ago still alive? It is my opinion that they are alive and well.
It has been a great privilege to serve as this community's Mayor for the past
several years. Though not always easy the rewards have, by far, outweighed the un-
pleasantries of this job. I know I wouldn't be speaking out of turn to say the members of
the City Council and our fine city employees share the same sentiment. I would like to
express my gratitude as well as the gratitude of this entire community for the great work
our current city council and city employees do. The men and women that we have elected
and hired to represent us truly have a vision of how great this community can be and have
worked hard to make "the dream" come true. Tonight we offer a special thanks to Mike
Klingler who will be stepping down as a member of the city council. Mike has done
much more than most people realize to serve and represent the citizens of Iona as a
council member for the past four years. Many mosquitoes have had a relaxing and
peaceful hibernation knowing that Mike might not be around to spray them next summer.
We look forward to working with Don Holverson who will be taking Mike's spot on the
council. We also congratulate Scott Long for seeking and winning reelection to the
council. Scott graciously accepted the appointment to complete his father's term on the
council and will now begin his own.
If I had to describe the year 2003 in one word in would be "volunteerism". Last
year the spirit of volunteerism breathed new life into our community. Volunteerism has
been a main staple of this community's existence from the beginning and last year we
saw a resurgence of this attitude and witnessed first hand what a positive affect it can
have on a community. From Arbor Day to Iona Days volunteers stepped -up to plan,
organize and carry out many activities and projects that help shape and define our
community. Under the direction of Kathy Demott many citizens and over 400 students
from Iona Elementary school converged on the park one spring day to celebrate Arbor
Day by planting nine new trees in the north end of the park. Home made tree rings were
installed to help protect the trees and each tree received a plaque to identify the type of
tree and which school class planted it. The enthusiasm was contagious and it was easy to
imagine a similar activity taking place a hundred years ago. The tree planting continued
the next day. Despite a late spring snow storm at least 30 volunteers turned out to plant
40 trees along Main Street. It was a wet, muddy, and cold day but no one seemed to
notice. This project capped off our Main Street Beautification Project that began the year
before.
Another notable project completed entirely by volunteers was the planning,
construction and successful operation of the Iona Community Library. This project made
me realize just how much could be accomplished if the government would show its
support and then get out of the way. Under the tireless watchful eye of Janalee Thomas a
committee of volunteers created something remarkable and almost unheard of in a city
the size of Iona, a first class community library. People from all walks of life and from
miles around turned out to support this ambitious endeavor. The Iona Community Library
truly exemplifies that the spirit and dreams of Iona's first settlers are still alive.
The success of many other important ongoing projects is directly related to
volunteerism. The annual Iona Days Celebration, updating the Iona Community History
Book, the summer children's art workshop sponsored by the Bonneville Art Association,
the Iona Lions Club charitable events and many other worthy activities were all
sponsored by volunteers. The boost of moral that these projects and activities have in our
"
c o m m u n i t y i s h a r d t o m e a s u r e b u t t h e i r e f f e c t i s p r i c e l e s s . W i t h o u t o n g o i n g p r o j e c t s l i k e
t h e s e o u r c o m m u n i t y w o u l d l o s e t h e v i t a l i t y t h a t w a s p l a n t e d h e r e s o m a n y y e a r s a g o .
U n d e r t h e w a t c h f u l e y e s o f R o s s , B e t t y a n d R o n t h e d a y t o d a y a c t i v i t i e s o f
r u n n i n g a c i t y g o u n n o t i c e d b y m a n y . T h e r e p a i r a n d m a i n t e n a n c e o f o u r s t r e e t s a n d
w a t e r s y s t e m a r e a l w a y s o n g o i n g , t h e r e m o v a l o f s n o w , p a r k s a n d c i t y p r o p e r t y a r e
m a i n t a i n e d a n d b e a u t i f i e d , r e c o r d s a r e k e p t , b i l l a r e s e n t a n d p a i d , c h e c k b o o k s a r e
b a l a n c e d a n d f u n d s a c c o u n t e d f o r , p h o n e s a r e a n s w e r e d , c o m p l a i n t s a r e h e a r d a n d d e a l t
w i t h , s c h e d u l e s a r e m a d e a n d m e e t i n g s a r e h e l d . T h e s e a c t i v i t i e s m a y g o u n n o t i c e d b y a
f e w b u t t h e r e a r e m a n y , i n c l u d i n g t h o s e o f u s w h o s i t a r o u n d t h i s t a b l e t h a t t r u l y
a p p r e c i a t e y o u r e f f o r t s . W e t h a n k y o u !
T h i s y e a r w e w i l l c o n t i n u e o u r M a i n S t r e e t b e a u t i f i c a t i o n p r o j e c t o n t h e s o u t h e n d
o f t o w n . T h a n k s t o a f i f t e e n t h o u s a n d d o l l a r S t a t e g r a n t w e w i l l p l a n t t r e e s a n d i n s t a l l a
s p r i n k l e r s y s t e m a l o n g t h e p o r t i o n s o f M a i n S t r e e t a n d D e n n i n g A v e n u e t h a t s u r r o u n d t h e
s c h o o l s o c c e r f i e l d s . T h e g r a n t a l s o i n c l u d e s f u n d s t o i n s t a l l a " W e l c o m e t o I o n a " s i g n .
W e s h o u l d a l s o s e e t h e c o m p l e t i o n o f t h e I T D E n h a n c e m e n t p r o j e c t . T h i s p r o j e c t w i l l
w i d e n s e v e r a l s t r e e t s a r o u n d I o n a t o p r o v i d e a s a f e r w a l k w a y f o r p e d e s t r i a n s a n d c y c l i s t s .
T h e c o m p l e t i o n o f t h i s p r o j e c t w i l l p r o v i d e a m u c h s a f e r r o u t e f o r m a n y o f o u r
c o m m u n i t y ' s c h i l d r e n t h a t w a l k o r r i d e t h e i r b i k e s t o s c h o o l . W e w i l l c o n t i n u e t o
m a i n t a i n a n d i m p r o v e o u r i n f r a s t r u c t u r e . T h e m a i n p r o j e c t t h i s s u m m e r w i l l b e t h e s e a l
c o a t i n g o f t h e s t r e e t s o n t h e s o u t h e n d o f t o w n . W e a l s o h o p e t o b e g i n t h e c o n s t r u c t i o n o f
a s m a l l n e i g h b o r h o o d p a r k i n t h e A s h w o o d A d d i t i o n s o u t h o f D e n n i n g A v e n u e .
I t i s m y h o p e t h a t m e m b e r s o f t h i s c o m m u n i t y a n d e s p e c i a l l y t h o s e o f u s w h o
h a v e b e e n e l e c t e d t o l e a d w i l l a l w a y s b e l o o k i n g f o r w a r d a n d h a v e a d r e a m o f w h a t t h i s
c o m m u n i t y c a n c o n t i n u e t o b e c o m e . I k n o w t h e r e w i l l a l w a y s b e c h a l l e n g e s a n d d i f f i c u l t
d e c i s i o n s t h a t m u s t b e m a d e b u t i f w e w o r k t o g e t h e r a n d a l w a y s t r y t o s e e t h e " b i g
p i c t u r e " w e c a n m a k e o u r d r e a m s c o m e t r u e . T h a n k y o u :
January 20
February 17
March 16
April 20
April 10
May 18
June 22
June 16-18
July 20
July 15-17
August 17
September 14
September 22-24
October 19
November 16
December 14
December 14
CITY OF IONA
MEETING SCHEDULE FOR 2004
City Council Meeting — Community Center
City Council Meeting — Community Center
City Council Meeting — Community Center
6:30PM
6:30PM
6:30PM
City Council Meeting — Community Center 6:30PM
Community Easter Egg Hunt — Community Center
City Council Meeting — Community Center 6:30PM
City Council Meeting — Community Center 6:30PM
AIC Annual Conference (Boise)
City Council Meeting — Community Center 6:30PM
Iona Days Celebration
City Council Meeting — Community Center 6:30PM
City Council Meeting — Community Center 6:30PM
ICCTFOA Annual Conference — Boise
City Council Meeting — Community Center
City Council Meeting — Community Center
City Council Meeting — Community Center
Christmas Party
6:30PM
6:30PM
6:00PM
7:00PM
"
CITY OF IONA
** B J D G E T REPORT**
FOR 12-31-03 PAGE 3
*"* GENERAL FUND **** ESTIMATED * * R E C E I P T E D * * UNRECEIPTED PERCENT
FUND ACCOUNT# ACCOUNT TITLE REVENUE MTD YTD BALANCE RECEIPTED
001 305.000 STATE HIGHWAY USERS 46,000.00 .00 11,456.52 34,543.48
001 310.000 STATE REVENUE SHARING 34,300.00 .00 9,329.52 24,970.48
001 315.000 STATE LIQUOR TAX 10,000.00 .00 5,053.00 4,947.00
001 320.000 BEER & DOG LICENSES 150.00 .00 .00 150.00
001 325.000 COURT REVENUE 3,000.00 .00 731.25 2,268.75
001 330.000 INTEREST 854.00 40.79 128.08 725.92
001 335.000 CABLE TV FRANCHISE 2,800.00 .00 .00 2,800.00
001 340.000 NATURAL ,;AS FRANCHISE 4,000.00 .00 534.14 3,465.86
001 345.000 UTAH POWER FRANCHISE 11,000.00 .00 2,459.96 8,540.04
001 350.000 MACHINE HIRE .00 .00 .00
001 355.000 BUILDING RENT 4,000.00 1,100.00 1,660.00 2,340.00
001 357.000 BUILDING DONATIONS .00 .00 .00
001 358.000 BUILDING GRANTS 166,500.00 .00 10,969.00 155,531.00
001 360.000 PROPERTY TAX REVENUE 110,186.00 8,434.10 12,002.63 98,183.37
001 390.000 MISCELLANEOUS REVENUE 1,000.00 50.00 50.00 950.00
001 395.000 RESERVES .00 .00 .00
24.91
27.20
50.53
24.38
15.00
13.35
22.36
41.50
6.59
10.89
5.00
**TOTAL GENERAL FUND REVENUE 393,790.00
9,624.89 54,374.10
339,415.90 13.81
**** GENERAL FUND **** ESTIMATED * *EXPENDED* " UNEXPENDED PERCENT
FUND ACCOUNT# ACCOUNT TITLE EXPENSE MTD YTD BALANCE EXPENDED
001 410.000 PAYROLL
001 420.000 RETIREMENT
001 422.000 HEALTH INSURANCE
001 424.000 PAYROLL TAXES
001 429.000 MISC. PAYROLL
001 440.000 ELECTRICITY - NATURAL GAS
001 445.000 OFFICE SUPPLIES
001 446.000 TRAVEL
001 447.000 ADVERTISING
001 450.000 INSURANCE LIABILITY
001 455.000 LEGAL & AUDIT FEES
001 460.000 POLICE SUPPLIES
001 465.000 VEHICLE RENT
001 470.000 MAINTENANCE
001 472.000 BUILDING EXPENSE
001 475.000 CIVIL DEFENSE
001 490.000 CAPITAL IMPROVEMENTS
001 495.000 MISCELLANEOUS EXPENSE
60,000.00 5,536.00 15,047.00 44,953.00
7,500.00 245.72 740.08 6,759.92
7,000.00 131.00 693.00 6,307.00
8,500.00 356.12 1,239.26 7,260.74
.00 .00 .00
18,000.00 1,759.58 3,703.31 14,296.69
6,000.00 705.28 1,605.86 4,394.14
1,500.00 .00 293.90 1,206.10
1,500.00 .00 438.92 1,061.08
7,000.00 .00 3,768.50 3,231.50
7,000.00 350.00 1,050.00 5,950.00
26,000.00 6,493.20 6,984.45 19,015.55
5,000.00 .00 .00 5,000.00
59,290.00 2,221.62 6,737.57 52,552.43
5,000.00 .00 871.83 4,128.17
500.00 .00 .00 500.00
170,000.00 1,198.31 13,599.18 156,400.82
4,000.00 2,115.44 2,773.80 1,226.20
25.08
9.87
9.90
14.58
20.57
26.76
19.59
29.26
53.84
15.00
26.86
11.36
17.44
8.00
69.35
**TOTAL GENERAL FUND EXPENSES 393,790.00
21,112.27 59,546.66
334,243.34 15.12
**NET EXCESS OR DEFICIENCY(-) 11,487.38-
5,172.56- 5,172.56
CITY OF IONA
**BUDGET REPORT**
FOR 12-31-03
PAGE 5
**** WATER FUND **** ESTIMATED * * R E C E I P T E D * * UNRECEIPTED PERCENT
FUND ACCOUNT# ACCOUNT TITLE
REVENUE
MTD YTD
BALANCE RECEIPTED
002 305.000 COLLECTIONS 112,000.00 10,799.31 29,348.31 82,651.69 26.20
002 310.000 HOOK UP FEES 4,800.00 .00 .00 4,800.00
002 315.000 INTEREST 700.00 30.32 100.83 599.17 14.40
002 350.000 TANK REPLACEMENT FUND 10,000.00 .00 .00 10,000.00
002 395.000 RESERVES 36,874.00 .00 .00 36,874.00
**TOTAL WATER FUND REVENUE 144,374.00
10,829.63 29,449.14
114,924.86 20.40
**** WATER FUND **** ESTIMATED * *EXPENDED* * UNEXPENDED PERCENT
FUND ACCOUNT# ACCOUNT TITLE
EXPENSE
MTD YTD BALANCE EXPENDED
002 410.000 SALARIES & BENEFITS 26,000.00 .00 .00 26,000.00
002 440.000 ELECTRICITY 28,000.00 1,715.63 6,097.85 21,902.15 21.78
002 445.000 OFFICE, SUPPLIES, LEGAL 5,000.00 372.49 1,801.20 3,198.80 36.02
002 450.000 ENGINEERING COSTS .00 .00 .00
002 460.000 VEHICLE EXPENSE .00 .00 .00
002 465.000 VEHICLE RENT 5,000.00 .00 .00 5,000.00
002 470.000 REPAIRS & MAINTENANCE 11,500.00 1,082.60 1,316.68 10,183.32 11.45
480.000 BOND PAYMENT 23,700.00 .00 11,384.00 12,316.00 48.03
482.000 BOND INTEREST 8,300.00 .00 4,300.07 3,999.93 51.81
002 485.000 TANK REPLACEMENT FUND 20,000.00 .00 .00 20,000.00
002 490.000 CAPITAL IMPROVEMENTS 36,874.00 .00 .00 36,874.00
**TOTAL WATER FUND EXPENSE 164,374.00
3,170.72 24,899.80
139,474.20 15.15
**NET EXCESS OR DEFICIENCY(-) 20,000.00-
7,658.91 4,549.34
24,549.34- 22.75-
CITY OF IONA
** B U D G E T R E P O R T**
F,.. 12-31-03 PAGE 7
**** RECREATION FUND **** ESTLIATED * * R E C E I P T E D * * UNRECEIPTED PERCENT
FUND ACCOUNT# ACCOUNT TITLE REJEN"E MTD YTD BALANCE RECEIPTED
004 305.000 BASEBALL FEES 5,090.00 .00 .00 5,000.00
004 310.000 SHELTER RENTAL 600.00 .00 .00 600.00
004 315.000 POSSIE FEES .00 .00 .00
004 320.000 WESTERN BOYS FEES 300.00 .00 .00 300.00
004 395.000 RESERVES 1,000.(0 .00 .00 1,000.00
**TOTAL RECREATION FUND REVENUE
6,900.00 .00 .00 6,900.00
**** RECREATION FUND **** ESTIMATED * *EXPENDED* * UNEXPENDED PERCENT
FUND ACCOUNT# ACCOUNT TITLE EXPENSE MTD YTD BALANCE EXPENDED
004 410.000 RECREATION EQUIPMENT 1,000.00 .00 .00 1,000.00
004 415.000 RECREATION LABOR 1,500.00 .00 .00 1,500.00
004 420.000 BASEBALL SUPPLIES 3,590.00 .00 .00 3,500.00
004 470.000 RECREATION MAINTENANCE 900.00 .00 .00 900.00
rvt
r",
**TOTAL RECREATION FUND EXPENSE
**NET EXCESS OR DEFICIENCY(-)
6,9°0.00 .00 .00 6,900.00
.00 .00 .00
Monthly Expense Report
12/31 /2003
Vendor
Amount
Date
Description
UTAH POWER
$ 2,361.15
CRAIG ROCKWOOD
$ 51.44
CHRISTMAS DINNER
DIG LINE
$ 1 ).08
KIRKHAM AUTO
$ 12.26
PSI WASTE
$ 42.10
EAGLE ROCK HYDRAULIC
$ 93. (7
REGENCE BLUE SHIELL'
$ 131.00
EVERGREEN SERVICES
$ ' 71.,36
BURNS CONCRETE
$ 207.25
ECIPDA
$ 250.00
ANNUAL DUES
HOLDEN KIDWELL
$ 350.00
FARR CANDY
$ 369.00
CHRISTMAS DINNER
K & K MANAGEMENT
$ 454.00
CULVERT
EAGLE PRESS
$ 455.80
PRINTING
IBSD
$ 696.00
BONNEVILLE CO R & B
$ G73.50
SIGNS
INTERMOUNTAIN GAS CO
$ 1,114.06
FARM PLAN
$ 14.13
ELECTRICAL WHOLESALE
$ 18.53
BONNEVILLE CO
$ 1,026.45
WORK ON SANDER TRUCK
TRPTA
$ 1,500.00
ANNUAL DUES
BONNEVILLE CO SHERIFF
$ 6,493.20
LAW ENFORCE TENT
U S CELLULAR
$ 67 69
TETON COMMUNICATIONS
$ 93.00
MICRO WISE
$ 255.50
WATER TESTS
AMERICAN PUMP
$ 784.99
POSTMASTER
$ 106.95
FALLS PLUMBING
$ 42.11
MICRO SERV
$ 50.00
AT&T
$ 5/'.85
(17
CITY OF IONA
WATER BILLS
PAST DUE LIST
1 /20/20
BALDWIN, TRAVIS
BIGGS, JUSTIN
BURKE, MARVEL
BUTTARS, DALE
COOK, VESTA
COX, COREY
CROCKER, BILL
DAVISON, ROSS
DENNING, BRENDA
DERRICOTT, JOE
DOWNS, TIM
EVENSON, LINDA
FORBUSH, BRENT
FORMAN,DARREN
FREEMAN. ERIC
GIFFORD, FLOYD
GUTHRIE, DARRIN
GUTHRIE,DRU
HANSEN, JULIA
HIGLEY, BARBARA
HURZLER, CINDY
JOHNSON, GORDON
JONES, DAVID
MCBRIDE, BART
MCMURTREY, TROY
MCVEY,SHANE
MCVEY, VANCE
MERRILL, STEVEN
MILLER, JAKE
OLSEN, ROBERT
PABST,JOHN
PENA, DOMINGO
PETERSON, ROGER
PORTELA, JIMMY
PORTER, BRIAN
QUIROZ, CINDY
ROBINSON, TONY
ROSENKRANCE, ROD
RYAN, RHONDA
SATTERFIELD, BRUCE
SHEPHERD, BUDDY
STANGER,CHAD
STEFFLER, STEVEN
STIBAL, DUSTIN
STROUD,BRETT
STYHL, GARY
TOLBERT, DOUG
TUCK, STEVE
BALANCE:_
PAID THRU
BAL DUE
BAL DUE
1/1/2034
1/20/2004
3 MO(LESS)
3 MO(MORE)
)4
$ 98.00
$ 98.00
$ 89.00
$ 89.00
$ 87.00
$ 87.00
$ 69.00
$ 48.00
$ 21.00
$ 66.00
$ 66.00
$ 92.00
$ 75.00
$ 17.00
$ 66.00
$ 66.00
$ 86.00
$ 86.00
$ 107.00
$ 107.00
$ 110.00
$ 75.00
$ 35.00
$ 68.00
$ 68.00
$ 85.00
$ 85.00
$ 61.00
$ 30.00
$ 31.00
$ 62.00
$ 62.00
$ 60.00
$ 60.00
$ 86.00
$ 86.00
$ 61.00
$ 61.00
$ 156.00
$ 156.00
$ 61.00
$ 60.00
$ 1.00
$ 86.00
$ 86.00
$ 61.00
$ 61.00
$ 61.00
$ 61.00
$ 61.00
$ 61.00
$ 92.00
$ 92.00
$ 86.00
$ 86.00
$ 61.00
$ 61.00
$ 66.00
$ 66.00
$ 61.00
$ 60.00
$ 1.00
$ 66.00
$ 66.00
$ 91.00
$ 91.00
$ 86.00
$ 86.00
$ 121.00
$ 121.00
$ 86.00
$ 86.00
$ 66.00
$ 66.00
$ 67.00
$ 40.00
$ 27.00
$ 68.00
$ 68.00
$ 108.00
$ 54.00
$ 54.00
$ 91.00
$ 91.00
$ 66.00
$ 66.00
$ 61.00
$ 61.00
$ 90.00
$ 90.00
$ 64.00
$ 64.00
$ 92.00
$ 61.00
$ 31.00
$ 87.00
$ 87.00
$ 86.00
$ 86.00
$ 88.00
$ 88.00
$ 61.00
$ 61.00
$ 129.00
$ 60.00
$ 69.00
WARNBERG, DARREL
WISDOM, BOB
WOBIG, LARRY
$ 61.00
$ 61.00
$ 86.00
$ 86.00
$ 67.00
$ 67.00
$ 4,093.00
$ 1,283.00
$ 218.00
$ 2,592.00
CITY OF IONA - STATE OF IDAHO
IONA, IDAHO
GENERAL PURPOSE FINANCIAL STATEMENTS
and
SUPPLEMENTAL INFORMATION
with
INDEPENDENT AUDITORS' REPORT
Year Ended September 30, 2003
CITY OF IONA - STATE OF IDAHO
GENERAL PURPOSE FINANCIAL STATEMENTS
September 30, 2003
TABLE OF CONTENTS Page
Letter of Transmittal
Independent Auditors' Report - General Purpose Financial Statements
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined Balance Sheet - All Fund Types and Account Groups
Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Fund Types - General
Statement of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Governmental Fund Types - General
Statement of Revenues, Expenses and Changes in Retained Earnings
Proprietary Fund Types - Enterprise Fund - Water
1-2
3
4
5
Statement of Cash Flows - Proprietary Fund Types
Enterprise Fund - Water 6
Index to Notes to Financial Statements 7
Notes to Financial Statements 8 - 16
Report on Compliance and on Internal Control over Financial Reporting
Based on an Audit of General Purpose Financial Statements Performed
in Accordance with Government Auditing Standards
17-18
3-1 Searle Hart & Associates, rLLc
CERTIFIEDPUBLIC ACCOUNTANTS
Gerald W. Searle, CPA
Steven J. Hart, CPA
Farrell J Steiner, CPA
Dana Eric Izatt, CPA
The Honorable Mayor and City Council
City of Iona - State of Idaho
Iona, Idaho
We are transmitting herewith the annual General Purpose Financial Statements of the City of Iona
for the fiscal year ended September 30, 2003 together with our report.
It will be our privilege to meet with you in a closing conference to review the report and our
observations made during our audit.
WA% Nig P600atto, P�
January 9, 2004
3395 South Holmes • Idaho Falls, Idaho 83404 • 208-524-3880 FAX 208-524-3883
Idaho Falls • Rexburg
MCERTIFIED PUBLIC ACCOUNTANTS
Searle Hart & Associates, rLLc
Gerald W. Searle, CPA
Steven J. Hart, CPA
Farrell J Steiner, CPA
Dana Eric haft, CPA
INDEPENDENT AUDITORS' REPORT
The Honorable Mayor and City Council
City of Iona - State of Idaho
Iona, Idaho
We have audited the accompanying general purpose financial statements of the City of Iona,
Idaho, as of and for the year ended September 30, 2003, as listed in the table of contents. These
general purpose financial statements are the responsibility of the City of Iona, Idaho's,
management. Our responsibility is to express an opinion on these general purpose financial
statements based on our audit.
Except as discussed in the following paragraph, we conducted our audit in accordance with
auditing standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the general purpose financial statements are
free of material misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the general purpose financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well
as evaluating the overall general purpose financial statement presentation. We believe that our
audit provides a reasonable basis for our opinion.
The City has not maintained a formal system of property control of both City owned real and
personal properties. The report prepared and reported herein by the City is at "book cost", and is
not based on a physical asset inventory and valuation. Therefore, we are not able to express an
opinion on the General Fixed Assets account group as contained herein.
In our opinion, except for the effects of such adjustments, if any, as might have been determined
to be necessary had we been able to satisfy ourselves as to the valuation of general fixed assets,
the general purpose financial statements referred to in the first paragraph present fairly, in all
material respects, the financial position of the City of Iona, Idaho, as of September 30, 2003, and
the results of its operations and cash flows of its proprietary fund types for the year then ended, in
conformity with accounting principles generally accepted in the United States of America.
3395 South Holmes • Idaho Falls, Idaho 83404 • 208-524-3880 FAX 208-524-3883
Idaho Fall, • Rexburg
In accordance with Government Auditing Standards, we have also issued a report dated January
9, 2004 on our consideration of the City of Iona's internal control over financial reporting and our
tests of its compliance with certain provisions of laws, regulations, contracts and grants. That
report is an integral part of an audit performed in accordance with Government Auditing
Standards and should be read in conjunction with this report in considering the results of our
audit.
40A illAt PYWUPu-C
January 9, 2004
GENERAL PURPOSE FINANCIAL STATEMENTS
CITY OF IONA - STATE OF IDAHO
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
September 30, 2003
GOVERNMENTAL PROPRIETARY
FUND TYPES FUND TYPES
General Enterprise
ASSETS
Cash $ 132,957 $ 150,011
Receivables - Note 3
Accounts - net 3,449
Taxes 6,782
Due from other funds 382
Due from other governments 25,839
Property and equipment - Note 2
Land and buildings 31,662
Street and park improvements
Office equipment
Police equipment
Fire station
Vehicles and equipment 23,210
Water system 1,046,566
Accumulated depreciation (493,698)
Bond issue costs - net 973
TOTAL ASSETS
$ 165,960 $ 762,173
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable $ 5,760 $ 6,486
Deferred revenue 5,741 -
Due to other funds 382
Credit balance of accounts receivable 3,709
Revenue bonds payable - Note 4 132,576
TOTAL LIABILITIES
FUND BALANCES
Investment in general fixed assets
Contributed capital
Retained earnings
Unreserved - designated for equipment purchases
Unreserved - undesignated
Fund Balances
Unreserved - designated for equipment purchases
Unreserved - undesignated
TOTAL FUND BALANCES
TOTAL LIABILITIES AND FUND BALANCES
11,501 143,153
400,000
27,721
191,299
39,450
115,009
154,459 619,020
$ 165,960 $ 762,173
The notes to the financial statements are an integral part of the statement. 1
$
ACCOUNT
GROUP
General
Fixed Assets
368,560
619,416
10,317
5,956
17,693
90,314
TOTALS
(Memorandum
Only)
$ 282,968
3,449
6,782
382
25,839
400,222
619,416
10,317
5,956
17,693
113,524
1,046,566
(493,698)
973
$ 1,112,256 $ 2,040,389
$
1,112,256
1,112,256
$ 12,246
5,741
382
3,709
132,576
154,654
1,112,256
400,000
27,721
191,299
39,450
115,009
1,885,735
$ 1,112,256 $ 2,040,389
2
CITY OF IONA - STATE OF IDAHO
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUND TYPES - GENERAL
Year Ended September 30, 2003
REVENUES
Taxes
Licenses, permits and fees
Intergovernmental revenues
Charges for services
Fines and forfeitures
Interest and penalties
Building income and grants
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Salaries and wages
Payroll taxes and retirement
Office, legal and audit
Utilities
Maintenance and repairs
Park and police
Insurance and bonds
Miscellaneous
Capital outlay
TOTAL EXPENDITURES
EXCESS REVENUES OVER (UNDER)
EXPENDITURES
FUND BALANCES - October 1, 2002
FUND BALANCES - September 30, 2003
GOVERNMENTAL
FUND TYPES
General
$ 110,273
18,827
104,390
6,000
1,124
1,815
35,255
1,566
279,250
39,034
7,349
11,570
12,554
53,230
23,800
12,719
9,880
94,263
264,399
14,851
139,608
154,459
The notes to the financial statements are an integral part of the statement. 3
CITY OF IONA - STATE OF IDAHO
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - GOVERNMENTAL FUND TYPES - GENERAL
Year Ended September 30, 2003
FAVORABLE
BUDGET ACTUAL (UNFAVORABLE)
REVENUES
Taxes $ 98,000 $ 110,273 $ 12,273
Licenses, permits and fees 18,550 18,827 277
Intergovernmental revenues 89,500 104,390 14,890
Charges for services 6,900 6,000 (900)
Fines and forfeitures 1,200 1,124 (76)
Interest and penalties 1,400 1,815 415
Building income and grants 175,000 35,255 (139,745)
Miscellaneous 500 1,566 1,066
TOTAL REVENUES
391,050 279,250 (111,800)
EXPENDITURES
Salaries and wages 60,000 39,034 20,966
Payroll taxes and retirement 15,500 7,349 8,151
Office, legal and audit 12,000 11,570 430
Utilities 15,000 12,554 2,446
Maintenance and repairs 71,250 53,230 18,020
Park and police 20,500 23,800 (3,300)
Insurance and bonds 14,100 12,719 1,381
Miscellaneous 12,700 9,880 2,820
Capital outlay 170,000 94,263 75,737
TOTAL EXPENDITURES
$ 391,050 264,399 $ 126,651
EXCESS REVENUES OVER (UNDER)
EXPENDITURES 14,851
FUND BALANCES - October 1, 2002 139,608
FUND BALANCES - September 30, 2003 $ 154,459
The notes to the financial statements are an integral part of this statement.
4
CITY OF IONA - STATE OF IDAHO
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS
PROPRIETARY FUND TYPES - ENTERPRISE FUND - WATER
Year Ended September 30, 2003
OPERATING REVENUES
Water service charges 115,976
Hook up fees 9,580
125,556
OPERATING EXPENSES
Wages, taxes and retirement 18,000
Interest 8,995
Office supplies 4,127
Repairs and maintenance 12,714
Utilities 24,624
Depreciation and amortization 26,970
95,430
OPERATING INCOME 30,126
NON -OPERATING REVENUES AND (EXPENSES)
Interest earned on investments 744
NET INCOME 30,870
RETAINED EARNINGS - October 1, 2002 188,150
RETAINED EARNINGS - September 30, 2003 $ 219,020
The notes to the financial statements are an integral part of the statement. 5
CITY OF IONA - STATE OF IDAHO
STATEMENT OF CASH FLOWS
PROPRIETARY FUND TYPES - ENTERPRISE FUND - WATER
Year Ended September 30, 2003
CASH FLOWS FROM OPERATING ACTIVITIES
Operating income $ 30,126
Adjustments to reconcile operating income
to cash provided by operating activities -
Depreciation and amortization 26,970
Changes in assets and liabilities
(Increase) decrease in:
Accounts receivable (463)
Due from other funds 63
Increase (decrease) in:
Accounts payable (264)
Credit balance of accounts receivable 154
Due to other funds 382
NET CASH PROVIDED BY OPERATING ACTIVITIES 56,968
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Payment of revenue bonds (21,839)
Purchase of equipment (8,302)
NET CASH USED BY CAPITAL AND RELATED
FINANCING ACTIVITIES (30,141)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 744
NET INCREASE IN CASH AND CASH EQUIVALENTS 27,571
BEGINNING CASH AND CASH EQUIVALENTS BALANCE 122,440
ENDING CASH AND CASH EQUIVALENTS BALANCE $ 150,011
The notes to the financial statements are an integral part of this statement.
6
NOTES TO FINANCIAL STATEMENTS
CITY OF IONA - STATE OF IDAHO
NOTES TO FINANCIAL STATEMENTS
September 30, 2003
NOTES INDEX
1. SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES
A. Reporting Entity
B. Fund Accounting
C. Basis of Accounting
D. Budgets and Budgetary Accounting
E. Total Columns on Combined Statements
F. Compensated Absences
G. Cash and Cash Equivalents
2. CHANGES IN PROPERTY AND EQUIPMENT
3. RECEIVABLES
4. CHANGES IN LONG-TERM DEBT
5. LITIGATION
6. INTERNAL CONTROL
7. RELATED PARTY TRANSACTIONS
8. PROPRIETARY FUND BUDGET
9. RETIREMENT PLAN
10. CASH AND INVESTMENTS
11. SEGMENT INFORMATION FOR ENTERPRISE FUND
12. INTERFUND RECEIVABLES AND PAYABLES
13. FRANCHISE FEES
14. SUBSEQUENT EVENTS
7
CITY OF IONA - STATE OF IDAHO
NOTES TO FINANCIAL STATEMENTS
September 30, 2003
1. SUMMARY OF ACCOUNTING POLICIES
The City of Iona is organized and operates under the provision of the Idaho Constitution and
the accounting policies and practices of the City conform to generally accepted accounting
principles (GAAP) as applied to governments, except for the exception noted hereafter.
A. REPORTING ENTITY
In evaluating how to define the City, for financial reporting purposes, management has
considered all potential component units. The decision to include a potential component
unit in the reporting entity was made by applying the criteria set forth in GAAP. The
basic, but not the only, criterion for including a potential component unit within the
reporting entity is the governing body's ability to exercise oversight responsibility. The
most significant manifestation of this ability is financial interdependence. Other
manifestations of the ability to exercise oversight responsibility include, but are not limited
to, the selection of governing authority, the designation of management, the ability to
significantly influence operations and accountability for fiscal matters. The other criterion
used to evaluate potential component units for inclusion or exclusion from the reporting
entity is the existence of special financing relationships, regardless of whether the City is
able to exercise oversight responsibilities. Based upon the application of these criteria,
there are no component units included in these financial statements.
B. FUND ACCOUNTING
The accounts of the City are organized on the basis of funds and account groups, each of
which is considered a separate accounting entity. The operations of each fund are
accounted for with a separate set of self -balancing accounts that comprise its assets,
liabilities, fund equity, revenue, expenditures, or expenses, as appropriate. Government
resources are allocated to and accounted for in individual funds based upon the purposes
for which they are to be spent and the means by which spending activities are controlled.
The funds of the City are grouped, for financial statement purposes, into two broad fund
categories and one account group as follows:
GOVERNMENTAL FUNDS
General Fund - The fund is established to account for resources devoted to financing the
general services that the City performs for its' citizens. General tax revenues and other
sources of revenue used to finance the fundamental operations of the City are included in
this fund. This fund is charged with all costs of operating the government for which a
separate fund has not been established.
8
CITY OF IONA - STATE OF IDAHO
NOTES TO FINANCIAL STATEMENTS
September 30, 2003
1. SUMMARY OF ACCOUNTING POLICIES (Continued)
B. FUND ACCOUNTING
PROPRIETARY FUNDS
Enterprise Fund - The Water Fund is classified as an enterprise fund under the principles of
fund accounting. Enterprise funds are used to account for operations that are financed and
operated in a manner similar to private business enterprises - where the intent of the
governing body is that the costs (expenses, including depreciation) of providing goods or
services to the general public on a continuing basis be financed or recovered primarily
through user charges.
GENERAL FIXED ASSETS
General Fixed Assets - Fixed assets used in governmental fund type operations (general
fixed assets) are accounted for in the General Fixed Assets Account Group, rather than in
governmental funds. No depreciation has been provided on fixed assets. Fixed assets
include city owned real estate, buildings, improvements, and personal type assets used in
the operation of the City. Public domain ("infrastructure") general fixed assets including
roads, bridges, curbs and gutters, streets and sidewalks, drainage systems and lighting
systems, are not capitalized along with other general fixed assets. No depreciation has been
provided on such assets. The City has not maintained a historical record of assets owned
and, therefore, the fixed assets presented in the financial statements are "book" values only
which condition requires qualification on that part of the financial statement having to do
with fixed assets.
The account group is not a "fund". It is concerned with the measurement of financial
position and does not reflect the results of operations.
C. BASIS OF ACCOUNTING
Basis of accounting refers to when revenue and expense is recognized in the accounts and
reported in the financial statements. Basis of accounting relates to the timing of the
measurements made, regardless of the measurement focus applied.
All governmental funds are accounted for using the modified accrual basis of accounting.
Their revenue is recognized when it becomes measurable and available as net current
assets. Taxpayer -assessed income, gross receipts, and sales taxes are considered
"measurable" when in the hand of intermediary collecting governments and are recognized
as revenue at that time.
9
MCERTIFIED PUBLIC ACCOUNTANTS
Searle Hart & Associates, rLLc
Gerald W. Searle, CPA
Steven J. Hart, CPA
Farrell J Steiner, CPA
Dana Eric Izatt, CPA
REPORTING BASED ON AN AUDIT OF GENERAL PURPOSE FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
The Honorable Mayor and City Council
City of Iona - State of Idaho
Iona, Idaho
We have audited the general purpose financial statements of the City of Iona, Idaho, as of and for
the year ended September 30, 2003, and have issued our report thereon dated January 9, 2004.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States. Our opinion report
was qualified due to lack of records for fixed assets in the general fixed asset account group.
Compliance
As part of obtaining reasonable assurance about whether the City of Iona, Idaho's general purpose
financial statements are free of material misstatement, we performed tests of its compliance with
certain provisions of laws, regulations, contracts, and grants, noncompliance with which could
have a direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards. However,
we noted certain immaterial instances of noncompliance, which we have reported to management
of the City of Iona, Idaho in a separate letter dated January 9, 2004.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City of Iona, Idaho's internal control
over financial reporting in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance on the internal
control over financial reporting. Our consideration of the internal control over financial reporting
would not necessarily disclose all matters in the internal control over financial reporting that
might be material weaknesses. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce to a
relatively low level the risk that misstatements in amounts that would be material in relation to
the financial statements being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no matters
involving the internal control over financial reporting and its operation that we consider to be
material weaknesses. However, we noted other matters involving the internal control over
financial reporting, which we have reported to management of the City of Iona, Idaho in a
separate letter dated January 9, 2004.
17
3395 South Holmes • Idaho Falls, Idaho 83404 • 208-524-3880 FAX 208-524-3883
Idaho Falls • Rexburg*
This report is intended solely for the information and use of management others within the
organization, City Council, and federal awarding agencies and pass -through entities and is not
intended to be and should not be used by anyone other than these specified parties.
Gab 1-06 PriA0610M1
January 9, 2004
18
NOTICE
CITY COUNCIL MEETING
WILL BE HELD
TUESDAY, JAN. 20TH, 2004
AT 6:30 P.M.
AT THE COMMUNTIY CENTER
A PUBLIC HEARING
WILL BE HELD
AT 7:30 P.M.