rtct,vco - douglas county clerk · donald g. furlow of counsel for bo & associates pc llo 14211...
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DONALD G. FURLOW, P.C. Of Counsel
BQ & ASSOCIATES, P.C., LLO 14211 Arbor Street, Suite 100
Omaha, NE 68144
Rtct,vco Sfp 5
D - 2019 0Ug/asc
Doug/as c; Clerk/co,,., ounty, N, b'Ptro/Jer , e raska
Telephone: (402) 951-1351 direct Facsimile: (402) 554-0339 e-mail: [email protected]
Licensed in State Courts of Iowa, Missouri, Wisconsin & South Dakota and in U.S. District Courts of Iowa, Missouri , Kansas & North Dakota
August 31, 2019
Chairman Steve Galeski Clerk John Furstenberg Trustee Robert Bloechle Trustee Dan McGuire Trustee Robert Schmidt
Gentlemen :
Re: Upcoming Meeting(s)
Enclosed are copies of the 2019-20 budget detail and notices of publication for the budget meeting and the special meeting both to be held on September 19h 2019, at 7:00 p.m.
I'm looking forward to seeing you at the meetings at the Clerk 's home located at 11006 North 62 nd Street , Omaha , Nebraska. Please contact me if you have any questions or concerns
City Clerk of Omaha County Clerk for Douglas County, Nebraska District 's CPA
Donald G. Furlow
14211 Arbor St, #100
Donald G. Furlow Of Counsel for BO & Associates PC LLO
14211 Arbor St, #100 Omaha, Nebraska 68144
NOTICE OF BUDGET HEARING AND BUDGET SUMMARY MEETING, NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST,
NOTICE OF REGULAR MEETING
SANITARY AND IMPROVEMENT DISTRICT NO. 135 OF DOUGLAS COUNTY, NEBRASKA
PUBLIC NOTICE IS HEREBY GIVEN in compliance with the provisions of State Statute Sections 13-501 to 13-512 that the governing body, the Board of Trustees of Sanitary and Improvement District No. 135 of Douglas County , Nebraska, will meet at 7:00 o'clock P.M. on the 19th day of September, 2019, at the home of Clerk John Furstenberg on 11006 North 62nd Street, Omaha, Nebraska, 68152, for the purpose of hearing support, opposition , criticism, suggestions or observations of taxpayers relating to the following proposed budget. The budget detail is available at the office of the County Clerk during regular business hours.
The meeting will be open to the attendance of the public. The Agenda for such meeting kept continuously current is available for public inspection at Donald G. Furlow of Counsel for BO & Associates PC LLO , Omaha, Nebraska 68137.
2017-2018 Actual Disbursements & Transfers 2018-2019 Actual Disbursements & Transfers 2019-2020 Proposed Budget of Disbursements & Transfers 2019-2020 Necessary Cash Reserve 2019-2020 Total Resources Available Total 2018-2019 Personal & Real Property Tax Requirement Unused Budget Authority Created For Next Year
Breakdown of Property Tax: Persona l and Real Property Tax Required for Non-Bond Purposes Persona l and Real Property Tax Required for Bond
$ 94 ,095.73 $ 77 ,688.86 $245,794.02 $ 89 ,953.73 $335,747.75 $ 65 ,386.00 $ 8,028.59
$65,386.00 $ 0 00
SANITARY AND IMPROVEMENT DISTRICT NO.135 OF DOUGLAS COUNTY, NEBRASKA
John Furstenberg Clerk of the District
Donald G. Furlow Of Counsel for BO & Associates PC LLO
14211 Arbor St, #100 Omaha , Nebraska 68144
NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST
PUBLIC NOTICE IS ALSO HEREBY GIVEN in compliance with the provisions of State Statute Sections 77-1601.02 and with the provisions of State Statute Sections 13-501 to 13-512 that the governing body, the Board of Trustees of Sanitary and Improvement District No. 135 of Douglas County, Nebraska, the Board of Trustees will meet at 7:30 o'clock P.M. on the 19th day of September, 2019, at the home of Clerk John Furstenberg on 11006 North 62nd Street, Omaha, Nebraska, 68152 , or as soon after the budget meeting adjourns, for the purpose of a special meeting to set the final tax request, review Douglas County's certified tax levy for the District and the need for amendment and increase of the tax levy, if any, to reconcile the tax levy with the District's 2019-2020 Budget and setting the final tax request at a different amount than the prior year tax request. The 2018-2019 Property Tax Request was $52 ,995 .00. The 2018-2019 Tax Rate 0.399998. The 2019-2020 Proposed Property Tax Request is $65,386.00 The Proposed 2019-2020 Tax Rate is 0.400000.
PUBLIC NOTICE IS ALSO HEREBY GIVEN that a regular meeting will also be held immediately after the special hearing to set the final tax request to consider general affairs of the district, approval of the District's recent expenditures, ratification of previously issued warrants, and the status of all capital improvement construction projects .
The meetings will be open to the attendance of the public. The agenda for such meeting kept continuously current is available for public inspection at Donald G. Furlow of Counsel for BQ & Associates PC LLO, 14211 Arbor St, #100, Omaha , Nebraska 68144.
SANITARY AND IMPROVEMENT DISTRICT NO.135 OF DOUGLAS COUNTY, NEBRASKA
John Furstenberg Clerk of the District
R&P RITTERBUSH & PIOTROWSKI, L.L.P.
Certified Public Accountants
Board of trustees Sanitary and Improvement District No. 135 of Douglas County, Nebraska
10846 Old Mill Road, Suite I Omaha, Nebraska 68154-2652
Telephone 402-896- 1500 Fax 402-896-1 726
Management is respons ible for the accompanying forecasted statements of cash receipts and disbursements of Sanitary and Improvement District No. 135 of Douglas County, Nebraska for the year then ending June 30, 2020 included in the prescribed form , in accordance with attestation standards established by the American Institute of Certified Public Accountants . The forecasted financial statements are derived from the financial statements of Sanitary and Improvement District No. 135 of Douglas County, Nebraska, on which we performed a compilation engagement. The forecasted statement adjustments are based on management's assumptions. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review SeNices promulgated by the Accounting and Review SeNices Committee of the AICPA. We did not examine or review the forecasted financial information nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accord ing ly, we do not express an opinion , a conclusion , nor provide any form of assurance on the forecasted statement information.
We have also compiled the accompanying statements of cash receipts and disbursements of Sanitary and Improvement District No. 135 of Douglas County, Nebraska for the years ended June 30, 2019 and 2018, included in the accompanying form prescribed by the State of Nebraska Aud itor of Public Accounts in accordance with Statements on Standards for Accounting and Review SeNices issued by the American Institute of Certified Public Accountants .
Such a compilation is limited to presenting historical financial statements in the form prescribed by the State of Nebraska Auditor of Public Accounts information that is the representation of management. We have not examined or reviewed the accompanying historical financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. According ly, we do not express an opinion, a conclusion , nor provide any form of assurance on them.
The forecasted and historical statements of cash receipts and disbursements are presented in accordance with the requirements of the State of Nebraska Auditor of Pub lic Accounts , which differ from the cash basis of accounting and general ly accepted accounting principles . Accordingly , the financial statements are not designed for those who are not informed about such differences.
Management has elected to omit substantially all of the disclosures and summary of significant forecast assumptions ord inarily included in forecasted and historical financial statements prepared on the cash basis of accounting . If the omitted disclosures and assumptions were included in the financ ial statements , they might influence the user's conclusions about the District's receipts and disbursements. According ly, these financial statements are not designed for those who are not informed about such matters .
Ritterbush & Piotrowski, L.L.P. Omaha, Nebraska August 21 , 2019
2019-2020 STATE OF NEBRASKA
SID BUDGET FORM
SID# 135
TO THE COUNTY BOARD AND COUNTY CLERK OF
Douglas County
This budget is for the Period JULY 1, 2019 through JUNE 30, 2020
Upon Filing, The Entity Certifies the lnform~tion Submitted on this Form to be Correct:
The fo llowing PERSONAL AND REAL PROPERTY TAX is requested for the ensuing year:
$ 65,386.00 Property Taxes for Non-Bonds ________ __,
$ Principal and Interest on Bonds
$
I : $
65,386.00 Total Personal and Real Property Tax Required
Outstanding Registered Warrants/Bonded Indebtedness as of JULY 1, 2019
Principal
Interest
Total Bonded Indebtedness
16,346,500 Total Certified Valuation (All Counties) ~-------~
Budget Document To Be Used As Audit Waiver? My Subdivision has elected to use this Budget Document as the Audit Waiver.
0YES • NO (If YES, Board Minutes MUST be Attached)
If YES, Page 2, Column 2 MUST contain ACTUAL Numbers. If YES, DO NOT COMPLETE/SUBMIT SEPARATE AUDIT WAIVER REQUEST.
SID has been in Existence 5 Years or Less
DYES , SID has been in Existence for 5 Years or less; Therefore, Lid and Levy Limit DO NOT APPLY
Date SID was formed:
Report of Joint Public Agency & lnterlocal Agreements (Certifica tion of Valuation(s) from County Assessor MUST be attached) Was this Subdivision involved in any lnterlocal Agreements or Joint Public t------------.,,.----,,,,.--"!"'!""---------------1 County Clerk's Use Only Agencies for the reporting period of July 1, 2018 through June 30, 2019?
• APA Contact Information
Auditor of Public Accounts State Capitol , Suite 2303
Lincoln , NE 68509
Telephone: (402) 471-2111 FAX: (402) 471-3301
Website: www.auditors.nebraska.gov
Questions - E-Mail: Deann [email protected]
DYES [X]No If YES , Please submit lnterlocal Agreement Report by September 20th.
Report of Trade Names, Corporate Names & Business Names Did the Subdivision operate under a separate Trade Name, Corporate Name, or other Business Name during the period of July 1, 2018 through June 30, 2019?
DYES [X]No If YES , Please submit Trade Name Report by September 20th.
Submission Information
Budget Due by 9-20-2019 Submit budget to:
1. Auditor of Public Accounts -Electronically on Website or Mail
2. County Board (SEC. 13-508), C/0 County Clerk
Page 1
SID# 135 in Douglas County
Actual Actua l Adopted Budget
Line TOTAL ALL FUNDS 201 7 - 2018 2018-2019 2019 - 2020 No. (Column 1) (Column 2) (Column 3)
., ·"[ - ,· " 1 Beginning Balances, Receipts , & Transfers: q - ~-- . ,,. a . 2 Net Cash Balance $ - $ - $ -
3 Investmen ts $ - $ - $ -
4 County Treasurer's Balance $ 339,210.63 $ 299,053.07 $ 271 ,393.83
5 Subtotal of Beginning Balances (lines 2 thru 4) $ 339,210.63 $ 299,053.07 $ 271,393.83
6 Personal and Real Property Taxes (Columns 1 and 2-See Preparation Guidelines) $ 49,902.89 $ 46,213.76 $ 64,103.92
7 Federa l Receipts $ - $ - $ -8 State Receipts : Motor Vehicle Pro-Rate $ 125.70 $ 126.90 $ 130.00
.. , ... . - •A . .. ... ::]:·-9 State Receipts : State Aid .. "
10 State Receipts : Other $ 1,143.51 $ 1,614.99 $ -
11 State Receipts : Property Tax Credit $ 2,066.32 $ 2,036.74 ••• i\T r .• 1: ·.J~ r .., :,( _ ... ~:& ,~ . .:I. :,L
12 Local Re ce ipts : Nameplate Capacity Ta x $ - $ - $ -13 Loca l Receipts In Lieu of Ta x $ - $ - $ -
14 Local Receipts: Other $ 699.75 $ 37.23 $ 120.00
15 Tra nsfers In Of Surplus Fees $ - $ - $ -
16 Transfer In Other Than Surplus Fees (Should aqree to Line 28) $ - $ - $ -17 Total Resources Available (lines 5 thru 16) $ 393,148.80 $ 349,082.69 $ 335,747.75
-, . ., ~- _:) ,''"'j . ' '" 18 Disbursements & Transfers : ' '·<::. --· .. .
19 Operatinq Expenses $ 94,095.73 $ 77,688.86 $ 242,000.00
20 Capita l Improvements (Rea l Property/Improvements) $ - $ - $ -
21 Other Capital Outlay (Equipment, Vehicles , Etc.) $ - $ - $ -
22 Debt Service Bond Principal & Interest Payments $ - $ - $ -.•. ,. ,., .· ~
23 Debt Service : Payments to Retire Interest-Free Loans (Public Airports) .
:t , 'l" ;;; '-\c·
- ,;i, ;.\!l_ ..
24 Debt Service : Payments to Bank Loans & Other Instruments (Fire Districts) .·<>'< 'C.:S' ;;·. cJ!,
25 Debt Service: Other $ - $ - $ 3,794.02
26 Judqments $ - $ - $ -
27 Transfers Out of Surplus Fees $ - $ - $ -
28 Transfers Out Other Th an Surplus Fees (Should agree to Line 16) $ - $ - $ -
29 Total Disbursements & Transfers (lines 19 thru 28) $ 94,095.73 $ 77,688.86 $ 245,794.02
30 Balance Forward/Cash Reserve (Line 17 - Line 29) $ 299,053.07 $ 271,393.83 $ 89,953.73
31 C h R as eserve p ercentaqe 37°/4 0
Tax from Line 6 $ 64,103.92
PROPERTY TAX RECAP County Treasurer's Commission at 2% of Line 6 $ 1,282.08
Total Property Tax Requirement $ 65,386.00
Page 2
SID# 135 in Douglas County
To Assist the County For Levy Setting Purposes Documentation of Transfers:
The Cover Page identifies the Property Tax Request between Principal & Interest on Bonds and All Other Purposes. If your SID needs more of a breakdown for levy setting purposes , complete the section below.
Property Tax Request by Fund: Property Tax Request
General Fund $ 65,386.00
Bond Fund $
Total Tax Request ** $ 65,386.00
** This Amount should agree to the Total Personal and Real Property Tax Required on the Cover Page (Page 1 ).
Cash Reserve Funds Statute 13-503 says cash reserve means funds required for the period before revenue would become available for expenditure but shall not include funds held in any special reserve fund. If the cash reserve on Page 2 exceeds 50%, you can list below funds being held in a special reserve fund .
Special Reserve Fund Name
Total Special Reserve Funds
Total Cash Reserve
Remaining Cash Reserve
Remaining Cash Reserve %
Amount $
$
$
$
89,953.73
89,953.73
37%
(Only complete if there are transfers noted on Page 2, Column 2)
Please explain what fund the monies were transferred from , what fund they were transferred to, and the reason for the transfer.
Transfer From : Transfer To:
Amount: $
I Reason
Transfer From : Transfer To:
Amount: $
I Reason
Transfer From: Transfer To:
Amount: $
I Reason
Page 2-A
~ .._, S I I
CORRESPONDENCE ·1NF0RMAffilON ' .. • • .;; ~~ • : ·.• • t ' ·'t ~'" ' '
ENTITY OFFICIAL ADDRESS
If no official address, please provide address where correspondence should be sent
NAME
ADDRESS
CITY & ZIP CODE
TELEPHONE
WEBSITE
BOARD CHAIRPERSON
NAME Steve Gal eski
TITLE /FIRM NAME Chairperson --'---------------TELEPHONE 402-554-4400
EMAIL ADDRESS
Don Furlow, Attorney 4885 S. 118th St., Ste 100
Omaha, NE 68137
402-554-4400
CLERK/TREASURER/SUPERINTENDENT/OTHER
Don Furlow, Attorn ey
Brumbaugh & Quandahl
402-554-4400
For Questions on this form, who should we contact (please v one): Contact will be via email if supplied.
• Board Chairperson
• clerk / Treasurer/ Superintendent/ Other
0Preparer
PREPARER
Seth R. Christensen, CPA
Ritterbush & Piotrowski, LLP
402-896-1500
schristensen@rpcpa .net
NOTE: If Budget Document is used as an Audit Waiver, approval of the Audit Waiver will be sent to the Board Chairperson via email. If no email
address is supplied for the Board Chairperson, notification will be mailed via post office to address listed above.
Page 3
I
SID# 135 in Douglas County
2019-2020 LID SUPPORTING SCHEDULE
Calculatiqn of Restricted Funds -
Total Personal and Real Property Tax Requirements
Motor Vehicle Pro-Rate
In-Lieu of Tax Payments
Transfers of Surplus Fees
Prior Year Budgeted Capital Improvements that were excluded from Restricted Funds.
Prior Year Capital Improvements Excluded from Restricted Funds (From Prior Year Lid Exceptions, Line (10)) $
LESS: Amount Spent During 2018-2019 $
LESS: Amount Expected to be Spent in Future Budget Years $
Amount to be included as Restricted Funds (Cannot be a Negative Number)
Nameplate Capacity Tax
TOTAL RESTRICTED FUNDS (A)
Lid Exceptions
Capital Improvements (Real Property and Improvements on Real Property) $
LESS: Amount of prior year capital improvements that were excluded from previous lid calculations but were not spent and now budgeted th is fiscal year (cannot exclude same capital improvements from more than one lid calculation.) Agrees to Line (7). $
Allowable Capital Improvements
Bonded Indebtedness
Public Facilities Construction Projects (Statutes 72-2301 to 72-2308)
lnterlocal Agreements/Joint Public Agency Agreements
Judgments
Refund of Property Taxes to Taxpayers
Repairs to Infrastructure Damaged by a Natural Disaster
TOTAL LID EXCEPTIONS (B)
TOTAL RESTRICTED FUNDS For Lid Computation (To Line 9 of the Lid Computation Form)
To Calculate: Total Restricted Funds (A)-Line 9 MINUS Total Lid Exceptions (BJ-Line 19
(1) $ 65,386.00 -----~--( 2) $ 130.00 --------( 3) $ --'--------( 4) _$'---------
(5)
(6)
(7)
(8) $
(8a) $
(9) $ 65,516.00
(10)
(11)
(12) $
(13)
(14)
(15) $
(16)
(17)
(18)
(19) $
$ 65,516 .00
Total Resiridoo Funds for Lid Corrputation cannot be less than zero. S3e lnsruction Manual on corrpleting the Lid SJpporting S:.;hooul e.
Page 4
SID# 135 in Douglas County
I COMPUTATION OF LIMIT FOR FISCAL YEAR 2019-2020
PRIOR YEAR RESTRICTED FUNDS AUTHORITY OPTION 1 OR OPTION 2
OPTION 1
2018-2019 Restricted Funds Authority = Line (8) from last year's Lid Computation Form 71 ,750.82 Opt ion 1 - (1)
O_PTION 2 - Only use if a vote was taken last year at a town hall meeting to exceed Lid for one year
Line (1) of Prior Year Lid Computation Form
Allowable Percent Increase Less Vote Taken (From Prior Year Lid Computation Form Line (6) - Line (5))
Dollar Amount of Allowable Increase Excluding the vote taken Line (A) X Line (B)
Calculated 2018-2019 Restricted Funds Authority (Base Amount) = Line (A) Plus Line (C)
ALLOWABLE INCREASES
DJ BASE LIMITATION PERCENT INCREASE (2.5%)
(I] ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5%
13,248,800 .00 = % 2019 Growth per Assessor
2018 Valuat ion -------
Multiply times 100 To get %
[I) ADDITIONAL ONE PERCENT BOARD APPROVED INCREASE
# of Board Mem bers voting "Yes" fo r
Increase
Total# of Members in Governing Body at
Meeting
= Must be at least .75 (75%) of the Governing Body
ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE.
r::7 SPECIAL ELECTION/TOWNHALL MEETING - VOTER l.J APPROVED % INCREASE
%
Option 2 - (A)
% Option 2 - (B)
Option 2 - (C)
2.50 % (2)
% (3)
% (4)
% (5)
Please Attach Ballot Sample and Election Resu lts OR Record of Action From Townhall Meeting
Option 2 - (1 )
Page 5
SID# 135 in Douglas County
TOTAL ALLOWABLE PERCENT INCREASE= Line (2) + Line (3) + Line (4) + Line (5)
Allowable Dollar Amount of Increase to Restricted Funds = Line (1) x Line (6)
Total Restricted Funds Authority= Line (1) + Line (7)
Less: Restricted Funds from Lid Supporting Schedule
Total Unused Restricted Funds Authority= Line (8) - Line (9)
LINE (10) MUST BE GREATER THAN OR EQUAL TO ZERO OR YOU ARE IN VIOLATION OF THE LID LAW.
THE AMOUNT OF UNUSED RESTRICTED FUNDS AUTHORITY ON LINE (10)
MUST BE PUBLISHED IN THE NOTICE OF BUDGET HEARING.
2.50 % (6)
1,793.77 (7)
73 ,544.59 (8)
65 ,516.00 (9)
8,028.59 (10)
Page 6
2019-2020 Levy Limit Form Sanitary and Improvement Districts
SID # 135 in Douglas County
Total Personal and Real Property Tax Request
Less Personal and Real Property Tax Request for:
Judgments (not paid by liability insurance coverage)
Preexisting lease-purchase contracts approved prior to July 1, 1998
Bonded Indebtedness
Public Facilities Construction Projects (Statutes 72-2301 to 72-2308)
Total Exclusions
Personal and Real Property Tax Request subject to Levy Limit
Valuation (Per the County Assessor)
Calculated Levy for Levy Limit Compliance [Line (3) Divided By Line (4) Times 100]
( $
Note : Levy Limit established by State Statute Section 77-3442: Sanitary and Improvement District (SID) Levy - 40 cents
(A)
(B)
(C)
(D)
Attach supporting documentation if a vote was held to exceed levy limits.
$ 65,386.00 (1)
( $ (2)
$ 65,386.00 (3)
$ 16,346,500 .00 (4)
0.400000 (5)
Page 7
SID# 135 in Douglas County
2019-2020 CAPITAL IMPROVEMENT LID EXEMPTIONS
Description of Capital Improvement Amount Budgeted
Total - Must agree to Line 10 on Lid Support Page 4 $
Page 8
Sanitary and Improvement District# 135 IN
Douglas County, Nebraska
NOTICE OF BUDGET HEARING AND BUDGET SUMMARY
PUBLIC NOTICE is hereby given , in compliance with the provisions of State Statute Sections 13-501 to 13-513, that the governing body will meet on the ___ day of ________ 2019, at ____ o'clock ___ , at ________________ for the purpose of hearing support, oppos ition , criticism, suggestions or observations of taxpayers relating to the following proposed budget. The budget detai l is available at the office of the Clerk during regular business hours.
2017-2018 Actual Disbursements & Transfers
2018-2019 Actual Disbursements & Transfers
2019-2020 Proposed Budget of Disbursements & Transfers
2019-2020 Necessary Cash Reserve
2019-2020 Total Resources Available
Total 2019-2020 Personal & Real Property Tax Requirement
Unused Budget Authority Created For Next Year
Breakdown of Property Tax:
Personal and Real Property Tax Required for Non-Bond Purposes
Personal and Real Property Tax Required for Bonds
NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST
Clerk/Secretary
$ 94,095.73
$ 77,688.86
$ 245 ,794.02
$ 89,953.73
$ 335 ,747.75
$ 65,386.00
$ 8,028.59
$ 65,386 .00
$
PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Section 77-1601 .02, that the governing body will meet on the ___ day of ______ 2019 , at ____ o'clock ___ , at ________________ for the purpose of hearing support, opposition, criticism , suggestions or observations of taxpayers relating to setting the final tax request at a different amount than the prior year tax request.
Operating Budget
Property Tax Request
Valuation
Tax Rate
Tax Rate if Prior Tax Request was at Current Valuation
$
2018
246 ,068 .92
52,995.00 $
13,248 ,800
0.399998
0.324198
20 19 Change
245,794 .02 0%
65 ,386 .00 23%
16,346,500 23%
0400000 0%
REPORT OF JOINT PUBLIC AGENCY AND INTERLOCAL AGREEMENTS REPORTING PERIOD JULY 1, 2018 THROUGH JUNE 30, 2019
SID #135 Douglas County
SUBDIVISION NAME
Parties to Agreement (Column 1)
Agreement Period (Column 2)
COUNTY
Description (Column 3)
Total Amount used as Lid Exemption
Amount Used as Lid Exemption (Column 4)
$
REPORT OF TRADE NAMES, CORPORATE NAMES, BUSINESS NAMES REPORTING PERIOD JULY 1, 2018 THROUGH JUNE 30, 2019
SID #135 Douglas County SUBDIVISION NAME COUNTY
List all Trade Names, Corporate Names and Business Names under which the politica l subdivision conducted business .
CERTIFICATION OF TAXABLE VALUE And VALUE ATTRIBUTABLE TO GROWTH
TAX YEAR 2019
TO: Whom it May Concern
TAXABLE VALUE LOCATED IN THE COUNTY OF DOUGLAS
Name of Subdivision *2019 Value 2019 Total Political Subdivision Tvoe Attributable to Growth Taxable Value
135 SID $0 $16,346,500
* Value attributable to growth is determined pursuant to section 13-518 which includes rea l and personal property and annexation, if applicable.
Pursuant to section 13- 509, I Diane L. Battiat o, CPO, Douglas County Assessor/Register of Deeds hereby certifies that the valuation list ed herein is, to the best of my knowledge and belief, the true and accurate taxable valuation for the current year.
CC : County Clerk, Douglas County
August 20, 2019 Date
Note to political s ubdivision : A copy of the certification of Value mus t be attached to budget document.
Form provided by the State of Nebraska Department of Property Assessment & Taxation, 2010
I
L.====-= -- . --- -==-=-=--=============:::J
R&P
MEMO TO:
FROM:
DATE:
RE:
To whom it may concern :
RITTERBUSH & PIOTROWSKI, L.L.P. CErtifie:J Public Accountants
Nebraska Auditor of Public Accounts
Seth R. Christensen , CPA
August 21 , 2019
SID #135 Audit Waiver
10846 Old Mill Roal , SLite 1 Orraia, Nebraska 68154--2652
T el€prone 402-896-1500 Fax 402-896-1726
Sanitary and Improvement District No. 135 of Douglas County , Nebraska is requesting an audit waiver for fiscal year ending June 30 , 2019 via submission of the budget document. Disbursements during the year totalled $77,688.86.
' ..
Worksheet Pages Follow This Sheet Tab
The Worksheet Pages DO NOT need to be sL:Jbmitted. -
,• .-~ _, THES~: PAGES ARE FOR YOUR USE QfNL Y !
Checklist of Items to Be Completed and Submitted
Page 1 (Cover Page) :
X
NIA X X
NIA NIA NIA
Total Personal and Real Property Tax Required agrees to the amount on the bottom of Page 2, Total Property Tax Requirement. Outstanding Bonded Indebtedness Section was completed. (If Applicable)
Audit Waiver request is indicated by checking the box .
Total Certified Valuation was completed.
Joint Public Agency & lnterlocal Agreements is indicated by checking the box.
Report of Trade Names, Corporate Names, and Business Names is indicated by checking the box.
SID's Only - Complete the Date the SID was fonned if Less than 5 years old .
Page 2 (Budget Form) : X Column I, Line 5 agrees to last year ' s budget fonn Column 1, Line 30. If not, provide explanation.
X Column I , Line 30 agrees to Column 2, Line 5.
X Column 2, Line 30 agrees to Column 3, Line 5.
X Column 3, Line 30 is equal or greater than zero. Cannot budget to have a negative fund balance.
NIA Transfers IN (Line I 6) agree to Transfers OUT (Line 28).
X Cash reserve is less than 50% or is expla ined on page 2-A
Page 2-A (Transfer Page, If Applicable ):
~ Transfers noted on Page 2, Column 2 are explained.
Page 3 (Correspondence Page) : [KJcorrespondence lnfonnation is completed, indicating Contact For Co1Tespondence.
Page 4 (Lid Supporting Schedule) :
X
X NIA NIA X
Total Person al and Real Property Tax Requirements Line (I) agrees to amount on bottom of Page 2, Total Property Tax Requirement
Other Restri cted Funds agree to amounts in Column 3, Page 2.
Capital Impr ovement Lid Exceptions Line (5) agrees to last year's budget Page 4, Line (10).
es to Line (11). Line (7) agre
Line (IO) mu st be greater than or equal to Line ( I I)
Page 5 & 6 (Lid Computation Form): [TI Line (I) agrees to last year's budget Page 6, Line (8).
[TI Line (I 0) is greater than or equal to zero.
Page 7 (Levy Limit Form, If Applicable) :
0 Total Personal and Real Property R
. eguirement.
Tax Request Line (I) agrees to amount on bottom of Page 2, Total Property Tax
Page 8 (Capital Improvements) : [TI Total agrees to Page 4, Line ( I 0)
Attachments :
X X X X
X
X t,.J /A NIA -NIA
Certification of Valuation(s). (From County Assessor)
Board minutes approving Budget.
Publisher ' s Affidavit of Publication for the Notice of Budget Hearing. Board minutes documenting reques t for Audit Waiver. (If Applicable)
Board minutes showing at least 75% Board approval for additiona l I% mcrease 111 the Restricted Funds Subject to Limitation. (If Applicable)
Resolution adopt ing tax request
Special election Sample Ballot and Election Results or townha!! meeting Record of Action. (!/Applicable)
Reso lut ion authorizing bonds for Public Facili ties Construction Projects. (If Applicable) Report of lnterlocal Agreements. Due on or before September 20th.
R&P RITTERBUSH & PIOTROWSKI, l.L.P.
MEMO TO:
FROM:
DATE:
RE:
Ce-tifiaJ Public Acrountants
SID #135 Trustees
Seth R. Christensen, CPA
August 21 , 2019
SID #135 Tax Levy
Attached are documents used in preparation of the District's budget.
SID #135 would have a tax levy as follows based on the budget presented .
Tax Dollar Levy:
General Fund Bond Fund
Valuation
Levy per $100 Valuation
General Fund Bond Fund
Actual Levy
2018-2019
52,995 0
52 ,995
13,248,800
0.399998 0 000000 0 399998
Projected Levy
2019-2020
65,386 0
65,386
16,346,500
0.400000 0 000000 0.400000
Increase (Decrease)
12,391 0
12,391
3,097,700
0.000002 0.000000 0.000002
10846 Old Mill Roal , SLite 1 Orraia, NebrcS<a 68154-2652
Teleprone402-896-1500 Fax 402-896-1726
Percentage Change
23.38% 0.00%
23.38%
23.38%
0.00% 0.00% 0.00%
SID WORKSHEET
2019-2020 ADOPTED BUDGET General Fund Bond Fund Fund Fund TOTAL FOR
Line ALL FUNDS No.
1 Beginning Balances , Receipts, & Trans fers: '~- tL:.t ... ,.
"",..; _J ""J::I 1,,,J!~~!I :,i._,iJ,.s½" ~f~ :, ··- .. "· " ... , ... ¾' ··~- , .•
2 Net Cash Balance $ -
3 Investments $
4 County Treasurer's Balance $ 187,777.00 $ 83 ,616.83 $ 271 ,393.83
5 Subtotal of Beg inning Balances (Lines 2 thr u 4) $ 187,777.00 $ 83 ,616.83 $ $ $ 271,393.83
6 Personal and Rea l Property Taxes $ 64 ,103.92 $ 64 ,103.92
7 Federa l Receipts $
8 State Receipts Motor Vehicle Pro-Rate (To Lid Supporting Schedule) $ 130.00 $ 130.00 -~·- ~7,' ".:.·c~ ... r -~~J.-• ;_.,;;, ;;- it !,'; -
9 State Receipts State Ard (To Lid Supporting Schedule) L '~c.'. ~ '•' l
10 State Receipts: Other $
11 State Receipts Property Tax Credit k;~·" .:2 ;,:r;::]11 ,. ' ;~',. i;tf:'i: ; ,..:ct: 1 wf ' 1v· -.,
-- - .: ~ •• '"i!l - •• p .. "f2".l,h,
12 Local Receipts Nameplate Capacity Tax $ -
13 Local Receipts In Lieu of Tax (To Lid Supporting Schedule) $ -
14 Local Receipts Other $ 120.00 $ 120.00
15 Tram;fers In Of Surplus Fees (To Lid Supporting Schedule) $ -
16 Transfers In Other Than Surplus Fees $ -
17 Total Resources Available (Lines s to 14) $ 252,130.92 $ 83,61 6.83 $ - $ - $ 335,747.75 , .. : ,;,
,., ' - . , - ,,.
18 Disbursements & Transfers: ,:!Ii ~ .. :'! ..... . ' - J -. .
19 Operati nQ Expenses $ 242, 000.00 $ 242,000.00
20 Capita l Improvements (Real Property/Improvements) $ -
21 Other Capita l Outlay (Equipment, Vehicles, Etc.) $ -
22 Debt Service: Bond Principal & Interest Pavments $ -, ,. . ·.•. - ·; ... . ..• ... ., ... , ...
~; - -~ . ;p•~-~-23 Debt Service Pymts to Retire Interest-Free Loans (Public Airports)
io ,. - !i1 -~ - ~
" ~ .. , .~ ;' ..• ; . ~
. I ' .. - -~"- .. 24 Debt Service Pymts to Retire Bank Loans & Other Instruments (Fire Dist.) ,Jj •
~ .• .. . ,.,. ~ - . ... .. • !,,_ •.
25 Debt Service: Other $ 3,794.02 $ 3,794.02
26 JudQments $ -
27 Transfers Out of Surplus Fees $ -
28 Transfers Out Other Than Surplus Fees $ -
29 Total Disbursements & Transfers (Lines 19 thru 28) $ 245,794.02 $ - $ - $ - $ 245,794.02
30 Cash Reserve (Line 17 . Line 29) $ 6,336.90 $ 83,616.83 $ - $ - $ 89,953 .73
PROPERTY TAX RECAP Tax from Line 6 $ 64 ,103.92 $ $ - $ - $ 64, 103.92
County Treasurer's Commission at 2 % of Line 6 $ 1,282.08 $ - $ - $ - $ 1,282 08
Total Property Tax Requirement (To LC-3 Supporting Schedule) $ 65,386.00 $ - $ - $ - $ 65,386.00
SID FORM WORKSHEET
2018-2019 ACTUAL General Fund Bond Fund Fund Fund TOTAL FOR
Line ALL FUNDS No.
-~,.fl~' • 1·,.
]:;( !~):~11 -- :;, ' "i;it-~ ~ "''''" ,: - ," 1 Beqinning Balances, Receipts , & Transfers : ·,iho.,•=- ~ W' -·""""' '1" .-i.r
•l ,. ·----~ L'l!7 ,~;-- <
2 Net Cash Balance $ -
3 Investments $ -
4 County Treasurer's Balance $ 215,436.24 $ 83,616.83 $ 299,053 07
5 Subtotal of Beginning Balances (Lines 2 thru 4) $ 215,436.24 $ 83,616.83 $ - $ - $ 299,053 .07
6 Personal and Real Property Taxes (See Preparation Guidelines) $ 46,213.76 $ 46 ,213.76
7 Federal Receipts $ -
8 State Receipts Motor Vehicle Pro-Rate $ 126.90 $ 126.90 i ---- ,,. $:
SID WORKSHEET
2017-2018 ACTUAL General Fund Bond Fund Fund Fund TOTAL FOR
Line ALL FUNDS No.
1 Beginning Balances , Receipts , & Transfers: ·' ·-- - J~f ,__ lt.~ ct ii: " ..-., Jo."li:-~- J.s. ~.,;i;.}
2 Net Cash Ba lance $ -3 Investments $ -
4 County Treasurer's Balance $ 255,593.80 $ 83,616.83 $ 339,210.63
5 Subtotal of Beginning Balances (Lines 2 thru 4) $ 255,593.80 $ 83,616.83 $ - $ - $ 339,210.63
6 Personal and Real Property Taxes (See Preparation Guidelines) $ 49,902.89 $ 49 ,902.89
7 Federal Receipts $ -
8 State Receipts : Motor Vehicle Pro-Rate $ 125.70 $ 125.70
9 State Receipts State Aid :,: · •"fl :i·~!l:T . .,.. -'fi .,. "·'" - ~-""· - ·- r-a·::,; ... J,
~ ,l . .. ,. ~ . .,,,. .•. _t •:i.: ,. JI ~- _t..!.\\i •i "-~,, -· ::,:;: -
10 State Receipts : Other $ 1,143.51 $ 1,143.51
11 State Receipts : Property Tax Credit $ 2,066.32 $ 2,066.32
12 Local Receipts: Nameplate Capacity Tax $ -
13 Local Receipts: In Lieu of Tax $ -
14 Local Receipts: Other $ 699.75 $ 699.75
15 Transfers In Of Surplus Fees $ -
16 Transfers In Other Than Surplus Fees $ -17 Tot,1I Resources Available (Lines 5 thru 16) $ 309,531.97 $ 83,616.83 $ - $ - $ 393,148.80
'.r:; - ''V: ·- ' .h
18 Disbursements & Transfers : - -- - _,,:! ,;, -19 Operatinq Expenses $ 94 ,095.73 $ 94,095.73
20 Capital Improvements (Real Property/Improvements) $ -
21 Other Capital Outlay (Equipment, Veh icles , Etc.) $ -
22 Debt Serv ice : Bond Principa l & Interest Payments $ -"f' ·- - - -···.r - - r•• :Fi - ,Y • r••C~ -,~•• !
... ·,·, 23 Debt Service : Pymts to Retire Interest-Free Loans (Public Airports) 1,( ~ - -··- .,. - __ ,,.,'!_, ., ..... ·-- •. :.£:. -· .,. -~-·-· •....<~:
- -· :"' -· '"·- - : ~ ~.,:-·~:- ;;.-- ... - - .... - - ---· r-~· 24 Debt Service Pymts to Retire Bank Loans & Other Instruments (Fire Dist.) - .- -~ .. ,;,', s<'_ ,:;:_ ~-J..'.: ,. __ 1 '~ ~ __ .;_ .. .,_" -~ .. ,. 25 Debt Service: Other $ -26 Jud1Jments $ -
27 Transfers Out of Surplus Fees $ -
28 Transfers Out Other Than Surp lus Fees $ -
29 Total Disbursements & Transfers (Lines 19 thru 28) $ 94,095.73 $ - $ - $ - $ 94 ,095.73
30 Bal,mce Forward (Line 17 - Line 29) $ 215,436.24 $ 83,616.83 $ - $ - $ 299,053.07
R&P SID Budget Worksheet SID# 135
Actual Actual Actua l Budget Budget General Fund 2016-2017 2017-2018 2018-201 9 2018-2019 2019-2020
Operating Expenses
Audit Fees 3,574.00 3,749.00 3,700.00 4,000.00 4,000.00
Collect ion Fees - Count}:'. Treasurer 1,002.34 1,039 63 965.77
Election Fees Engineering Fees 315.80 3,000.00 3,000.00 Insurance 1,002.00 1,002.00 100.00 3,000.00 3,000.00 Legal Fees 5,104.70 6,506.09 7,430.25 8,000.00 8,000.00 Miscellaneous Fees 8,000.00 8,000.00 Ground Maintenance 1,900.00 5,513.62 20,000.00 20,000.00 Sewer Maintenance 16,271.00 16,225.00 10,278.63 45,000.00 45,000.00 Street Maintenance 300.00 64,338.00 48,912.00 150,000.00 150,000.00 Street Lighting & Uti lit ies 687.19 920.21 514 09 1,000 00 1,000.00
Totals 29 ,841.23 94 ,095.73 77,414.36 242,000.00 242,000.00
Im rovements
Debt Service. Other
Outstanding Warrants Paid 2,263.47 274.50 4,068.52 3, 794.02
Totals 2,263.47 274.50 4,068.52 3,794.02
General Fund
Interest on Taxes Interest on Investments Warrants Issued, Not Paid Miscellaneous Receipts
Totals
Bond Fund
Interest on Investments Sewer Connection Fee
Totals
LOCAL RECEIPTS: OTHER R&P SID Budget Worksheet
SID# 135
Actual Actual Actual 2016-2017 2017-2018 2018-2019
16.15 12.75 37. 23
462.00 225.00
16.15 699.75 37 .23
* - Calculation of Budgeted Interest on Investments: Approximate #'s for: Investment
Bond Fund -General Fund -
Ending Balance Year-end
Interest Rate
0.10% 0.10%
Estimated Interest
Budget Budget 2018-2019 2018-2019
120.00 120.00
120.00 120.00