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Home My WebLink About1986 Supervisor's ReportALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE ` NEAREST DOLLAR. TOWN TYPE SUBURBAN FIRST CLASS SECOND CLASS * �( * UNIFORM ANNUAL FINANCIAL REPORT TOWN OF /.. J"G Y, IN THE COUNTY OF —7�6 5 FOR THE FISCAL YEAR ENDED FILED HN TW. TOV8.1 CLCjjj�'s c,)rfjUL JIB _ y_� CLERK * AUTHORIZATION * Article 3, Section 30 of the General Municipal Law 111.***every municipal corporation**%`shall annually make a report of its financial condition to the comptroller. Such report shall be made by the chief fiscal officer of each municipal corporation***. 115. All reports shall be certified by the officer making the same and shall be filed with the comptroller within sixty days after the close of the fiscal year of such municipal corporation***. It shall be the duty of the incumbent officer at the time such reports are required to be filed with the comptroller to file such report.***." STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 Revised 1986 TABLE OF CONTENTS * COMBINED FINANCIAL STATEMENTS Page Combined Balance Sheet - All Fund Types and Account Groups .................................... 1 Combined Statement of Revenues, Expenditures and Changes in Fund Equity - All Governmental Fund Types and Expendable Trust Funds ....................................................... 5 Combined Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Equity - Budget and Actual - General and Special Revenue Fund Types ......................................... 7 Combined Statement of Revenues, Expenses and Changes in Fund Equity - All Proprietary Fund Types and Similar Trust Funds .................................................... 11 Combined Statement of Changes in Financial Position - All Proprietary Fund Types and Similar. Trust Funds................................................................................. 12 Notes to Financial Statements................................................................. 13 * INDIVIDUAL FINANCIAL STATEMENTS * -GOVERNMENTAL FUND TYPES - GENERAL (A) General Fund - Townwide Balance Sheet........................................................................... A - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... A - 3 Analysis of Changes in Fund Equity ...................................................... A - 4 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... A - 5 Special Revenue (B) General Fund - Part Town Balance Sheet........................................................................... B - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... B - 2 Analysis of Changes in Fund Equity ...................................................... B - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... B - 4 (DA) Highway Fund - Townwide Balance Sheet........................................................................... DA - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... DA - 2 Analysis of Changes in Fund Equity ...................................................... DA - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... DA - 4 TABLE OF CONTENTS Page SPECIAL REVENUE (Continued) (DB) Highway Fund - Part Town Balance Sheet .......................................... DB - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... DB - 2 Analysis of Changes in Fund Equity ...................................................... DB - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... DB - 4 (CD) Special Grant Fund (Formerly titled : Community Development Fund) Balance Sheet........................................................................... CD - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... CD - 2 Analysis of Changes in Fund Equity ...................................................... CD - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... CD - 4 (CF) Federal Revenue Sharing Fund Balance Sheet........................................................................... CF - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... CF - 2 Analysis of Changes in Fund Equity ...................................................... CF - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... CF - 4 (F) Water Fund Balance Sheet........................................................................... F - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... F - 2 Analysis of Changes in Fund Equity ...................................................... F - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... F - 4 (G) Sewer Fund Balance Sheet........................................................................... C - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... G - 2 Analysis of Changes in Fund Equity ...................................................... G - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... G - 4 (I.) Public Library Fund Balance Sheet........................................................................... L - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... L - 2 Analysis of Changes in Fund Equity ...................................................... L - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... L - 4 (CS) Insurance Reserve Fund Balance Sheet........................................................................... CS - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... CS - 2 Analysis of Changes in Fund Equity ...................................................... CS - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... CS - 4 TABLE OF CONTENTS Page SPECIAL REVENUE (Continued) (C) (Miscellaneous) Special Revenue Fund Balance Sheet........................................................................... C - 1 Summary Statement of. Revenues and Expenditures - Budget and Actual ...................... C - 2 Analysis of Changes in Fund Equity ...................................................... C - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... C - 4 (SL) Lighting District Fund Balance Sheet........................................................................... SL - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SL - 2 Analysis of Changes in Fund Equity ...................................................... SL - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SL - 4 (SW) Water District Fund Balance Sheet........................................................................... SW - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SW - 2 Analysis of Changes in Fund Equity ...................................................... SW - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SW - 4 (SF) Fire Protection District Fund Balance Sheet........................................................................... SF - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SF - 2 Analysis of Changes in Fund Equity ...................................................... SF - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SF - 4 (SS) Sewer District Fund Balance Sheet...................................................0....................... SS - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... 0,S - 2 Analysis of Changes in Fund Equity.......................................0.............. SS - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SS - 4 (SD) Drainage District Fund Balance Sheet........................................................................... SD - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SD - 2 Analysis of Changes in Fund Equity ...................................................... SD - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SD - 4 TABLE OF CONTENTS Page SPECIAL REVENUE (Continued) (SR) Refuse and Garbage District Fund Balance Sheet........................................................................... SR - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SR - 2 Analysis of Changes in Fund Equity ...................................................... SR - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SR - 4 (SP) Park District Fund Balance Sheet........................................................................... SP - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SP - 2 Analysis of Changes in Fund Equity ...................................................... SP - 3 Detail of Revenue and Other Sources and Expenditures and Other Uses ..................... SP - 4 (ST) Public Parking District Fund Balance Sheet........................................................................... ST - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... ST - 2 Analysis of Changes in Fund Equity ...................................................... ST - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses - (SM) (Miscellaneous) District Fund Balance Sheet........................................................................... SM - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SM - 2 Analysis of Changes in Fund Equity ...................................................... SM - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SM - 4 DEBT SERVICE (V) Debt Service Fund Balance Sheet........................................................................... V - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ...................... V - 2 Analysis of Changes in Fund Equity ...................................................... V - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... V - 4 CAPITAL PROJECTS (H) Capital Prcject_s Funds Balance Sheet........................................................................... H - 1 Analysis of Changes in Fund Equity ...................................................... H - 2 Detail of Revenues and Other Sources ................................................... H - 3 Analysis of Capital Expenditures for Current Year by Administrative Unit ................ H - 4 TABLE OF CONTENTS Page SPECIAL ASSESSMENT (P) Special Assessment Fund • - Balance Sheet........................................................................... P 1 Summary Statement of Revenues and Expenditures .......................................... P - 2 Analysis of Changes in Fund Equity ...................................................... P - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... P - 4 -PROPRIETARY FUND TYPES - ENTERPRISE (E) Enterprise Fund Balance Sheet........................................................................... E - 1 Statement of Revenues, Expenses and Changes in Fund Equity .............................. E - 2 Statement of Changes in Financial Position .............................................. E - 3 INTERNAL SERVICE (M) Internal Service Fund Balance Sheet........................................................................... M - 1 Statement of Revenues, Expenses and Changes in Fund Equity M - 2 Statement of Changes in Financial Position .............................................. M - 3 -FIDUCIARY FUND TYPES - TRUST AND AGENCY (TA) Trust and Agency Fund Balance Sheet - Agency Funds............................................................ TA - 1 (TE) Balance Sheet - Expendable Trust Funds .................................................. TE - 1 Statement of Revenues, Expenditures and Changes in Fund Equity .......................... TE - 2 (TN) Balance Sheet - Non -Expendable Trust Funds .............................................. TN - 1 Statement of Revenues, Expenses and Changes in Fund Equity .............................. TN - 2 Statement of Changes in Financial Position .............................................. TN - 3 -GENERAL ACCOUNT GROUPS- (K) Statement of General Fixed Assets ....................................................... K - 1 (W) Statement of General Long -Term Obligations .............................................. W - 1 -OTHER DISCRETE PRESENTATION- ( ).................................................................... TABLE OF CONTENTS Page * DEBT SECTION * Statement of Indebtedness............................................................... 1 - 1 Indebtedness by Purpose................................................................. 1 - 5 Maturity Schedule....................................................................... 1 - 7 * SUPPLEMENTAL INFORMATION * Division of Municipal Affairs - Audit Survey ............................................ 2 - 1 Schedule of Federal Assistance Programs ................................................. 2 - 5 Schedule of Time Deposits and Investments ............................................... 2 - 9 Real Property Tax Rate, Tax Levy and Uncollected Taxes .................................. 2 - 10 Notice of Tort Claims................................................................... 2 - 11 Liability Insurance Questionaire........................................................ 2 - 13 Certificate of Fiscal Officer........................................................... 2 - 14 This page has intentionally been left blank. COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUTNT CROUPS AS OF D ec e tv\ h e,- 31 , OF R 2 _n(--I--C,F GOVERNMENTAL i'UND _,,�FES SPECIAL DEBT CAPITAL SPECIAL GENERAL REVENUE SERVICE PROJECTS ASSESSMENT ASSETS Cash $ .`.� 1% $ . / $ %y �%. :2 '7 3 $ $ $ 1 2 Investments Taxes Receivable (Net) 3 Other Receivables (Net) 4 5 State and Federal Receivables 6 Due from Other Funds 7 Due from Other Governments 8 Inventories 9 Prepaid Eypenses 10 Restricted Assets Fixed Assets (Net) 11 Amount Available in 12 Debt Service Fund Amounts to be provided 13 for Long -Term Obligation TOTAL ASSETS $ / $ (/c 0 '7i , �2 7 3 $ $ $ 14 1 COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS AS OF ,__ e, . �_N e v-- 31 2 d�Gy PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES INTERNAL TRUST ENTERPRISE SERVICE AND AGENCY 2 3 4 5 6 7 8 9 10 11 12 13 14 $v�Uis' GENERAL ACCOUNT GROUPS FIXED LONG-TERM ASSETS OBLIGATIONS 11 �V W $ OTHER DISCRETE PRESENTATION 2 COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS AS OF DeceY b er- 3 1 , 19316, GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS LIABILITIES AND FUND EQUITY Liabilities Accounts Payable $ $ $ $ $ Accrued Liabilities Retained Percentages Customer Deposits Notes Payable Other Liabilities Due to Other Funds Due to Other Governments Agency Liabilities Bond and Long -Term Liabilities Deferred Revenues Total Liabilities Equity Contributed Capital Investment in General Fixed Assets Retained Earnings Fund Balances - Reserved Encumbrances Inventories Trust Special Total Reserved Fund Balances - Unreserved Designated for: D j 5 4-n- d C, Designated for: ' Appropriated -Ensuing Year's Budget fi t 0 C, 0 / 7 y Unappropriated % 9 I y 73 Total Unreserved �.3 R / �� / / 0 ,7' 2 173 Total Equity 2 3 /, 0 7, .2 73 TOTAL LIABILITIESp AND FUND EQUITY $ 0 . f (U $ 4� 0 %. 2 7-3 $ $ $ The Notes to the Financial Statements are an integral part of this statement. 3 SPECIAL ASSESSMENT COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS AS OF PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES GENERAL ACCOUNT GROUPS INTERNAL TRUST FIXED LONG-TERM ENTERPRISE SERVICE AND AGENCY ASSETS OBLIGATIONS 1 $ S $ $ 2 3 4 5 $ 6 7 8 9 2) 10 11 12 13 14 $ �1 U y y� � IV 15 16 17 18 19 20 21 22 23 24 25 $ $ S 0 OTHER DISCRETE PRESENTATION 4 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real Property Tax Items Non -Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Licenses and Permits Fines and Forfeitures Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues Other Sources Operating Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND EQUITY ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR THE FISCAL YEAR ENDED �* e r- I , /r , FIDUCIARY GOVERNMENTAL FUND TYPES FUND TYPES SPECIAL DEBT CAPITAL SPECIAL EXPENDABLE GENERAL REVENUE SERVICE PROJECTS ASSESSMENT TRUST $ .23 27Z $ Qr� q 2 $ $ $ $ 3 '?�', 2 ` L) It -"- 291 '7 27 $ 3 �. 3to $ y6 015"69 S S S S _D_ -c- -D- -G- 5 EXPENDITURES AND OTHER USES Expenditures General Government Support Education Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal and Interest) Total Expenditures Other Uses Operating Transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - Beginning of Year Prior Period Adjustments (See Note ) Fund Equity (RESTATED) - Begin. of Year Fund Equity - End of Year COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND EQUITY ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR THE FISCAL YEAR ENDEDc h f� ,�. / ►� GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS SPECIAL ASSESSMENT s/ .CIS-/ '7, $'3 ff3 Gi� /(<,rt s--.,;�76134 s 3?61 yaq s $ $ $ --- C. - d s '7�, 3 s KO) ye g s $ $ $ S 69 000 $ �Ur /� � $ $ $ $ $ $ z 7, $ $ $ $ r $ $ -5-5a7J $ $ $ $ $ _� 33 . �j / $ ° 71 '7 $ $ $ $ The Notes to the Financial Statements are an integral part of this statement. 6 FIDUCIARY FUND TYPES EXPENDABLE TRUST COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE FISCAL YEAR ENDED 11 c e GENERAL FUND VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL (UNFAVORABLE) REVENUES AND OTHER SOURCES Revenues Real Property Taxes $ oc 3 !� , 2 7.2 $ .23 6• 27 1 Real Property Tax Items J ,,-O O q/ j � 2 Non -Property Tax Items - 0 3 Departmental Income /, Q / 7 1 4 Intergovernmental Charges _o- _0_ -o - 5 Use of Money and Property % 0 -1) /� 2 � � / r� � � J 6 Licenses and Permits 7 Fines and Forfeitures , 3 � _ �--- g Sale of Property and Compensation for Loss 9 Miscellaneous Local Sources / U / 9 y S , U 7�% 10 Interfund Revenues - - d - - - 11 State Aid -2 5', d 7s 12 Federal Aid - G - - v - - 13 Total Revenues 72 �y�� y y'�4 7 14 Other Sources Operating Transfers 15 Proceeds of Obligations ��- - - - `� 16 TOTAL REVENUES AND OTHER SOURCES S 2 4 6 . 3 7 2- 17 7 COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE FISCAL YEAR ENDED�_ a �_ h e ; ./ 9 SPECIAL REVENUE FUND TYPES VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL (UNFAVORABLE) o2 .03 2a- 3- 4- 5- 6 �2� b00 j�,y, 20 99.za( 7 9.._o- 10- 11 12 13 15-o- 16 17 $ 61.Y6 Of, .�"6i $ 93, 708 8 COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE FISCAL YEAR ENDED f� Vic_ *? --" 1) e r- -3 ( , --Zyn GENERAL FUND VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) EXPENDITURES, ENCUMBRANCES AND OTHER USES Expenditures General Government Support $ % F .5, o 0 '%a / $ $ g 1 Education - ° — -� 2 Public Safety 9. / 7 Z `7aC� �. 3 Health �% `, .'7 G� ,Q'7 Q C' G 4 Transportation 4.�1 G _ 2y 2, / 5 Economic Assistance and Opportunity % �3 © U 6 Culture and Recreation 291 G �'' / ?< <`/ / O �- 7/U 7 Home and Community Services j , / U C� . �D �! �, '� 8 Employee Benefits ,�? �' / �;� /� �% l Gi �, (� 9 Debt Service (Principal and Interest) 9 10 Total Expenditures and Encumbrances $ �f72 $ .� % (�� !� $ $?J 3 11 Other Uses Operating Transfers 12 TOTAL EXPENDITURES, ENCUMBRANCES AND OTHER USES $ 3 -,�', ~%-� $ . 2 '7 /,� ..3 $ $ D 0 :3 13 Revenues and Other Sources Over (Under) Expenditures, Encumbrances and Other Uses $ a GiG $ $ 14 Fund Equity - Beginning of Year $ $ y , D 3 O $ $ 15 Prior Period Adjustments (See Note ) ,2 U 3 6 J 16 Fund Equity (RESTATED) - Beginning of Year $ $ / 4�'5 q 6 $ $ 17 Fund Equity - End of Year $ $ 3. % $ $ 18 The Notes to the Financial Statements are an integral part of this statement. 9 COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE FISCAL YEAR ENDED SPECIAL REVENUE FUND TYPES VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) 2 3 4 6 y?3—o- % 8 9/ oval. to 12 14 $ $ 15 $ $ 16 -a 17 $ $ -!5:- 113 $ $ 18 $ $ ( o 2- 73 $ $ 10 COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE FISCAL YEAR ENDED (n ,mac &,,,,, h r N -2, i , l 9 S" PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES ENTERPRISE INTERNAL SERVICE NON -EXPENDABLE TRUST Operating Revenues Charges for Services $ $ $ Rental of Equipment, Other Governments Total Operating Revenues Operating Expenses Personal Services Contractual Expenses Employee Benefits Depreciation Total Operating Expenses Operating Income Non -Operating Revenues (Expenses) Revenues: Use of Money and Property State Aid Federal Aid Miscellaneous Expenses: Interest Expense Fiscal Charges Net Non -Operating Revenue (Expenses) Income (Loss) Before Transfers and Taxes Transfers In (Out) Real Property Taxes Net Income (Loss) Fund Equity - Beginning of Fiscal Year Fund Equity - End of Fiscal Year The Notes to the Financial Statements are an integral part of this statement. 11 COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE FISCAL YEAR ENDED 3 , PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES ENTERPRISE INTERNAL SERVICE NON -EXPENDABLE TRUST Sources of Working Capital: Operations: Net Income $ $ $ Items Not Requiring Working Capital Depreciation and Amortization Employees' Retirement System (Non -Current Portion) Working Capital Provided by Operations Cash from Long -Tern Obligations (Capital Notes, Bonds, etc.) Contributions - Other Sales of Non -Current Assets Total Sources of Working Capital Uses of Working Capital Capital Outlay Retirement of Long -Term Obligations (Capital Notes, Bonds, etc.) Increase in Current Portion of Long -Term Debt Total Uses of Working Capital Net Increase (Decrease) in Working Capital Net Changes in Account Balances Affectin& Working Capital: Cash Investments Net Receivables Due From Other Funds Inventory of Materials and Supplies Prepaid Expenses Accounts Payable Accrued Liabilities Net Increase (Decrease) in Working Capital $ $ $ The Notes to the Financial Statements are an integral part of this statement. 12 NOTES TO FINANCIAL STATEMENTS NOTE 1 Basis of Accounting Summary of Significant Accounting Policies 13 This page has intentionally been left blank. GENERAL FUND - TOWNWIDE * BALANCE SHEET * AS OF C! c e -r-, h e r- 3 t , f % 1 '4 ASSETS EDPCODE ASSETS (Continued) EDPCODE Cash Cash A2OO $ / 0 Due from Other Governments A440 Time Deposits A201 ,')001 Petty Cash A21O � p Inventory of Materials and Supplies A445 Obligations A220 Tax Anticipation Notes A221 Restricted Assets Revenue Anticipation Notes A222 Cash, Special Reserves A23O Fiscal Agent A223 Cash in Time Deposits, Special Reserves A231 Total Cash $ „2 t� .2 '7 Investment in Securities, Special Reserves A452 Investments Investment in Repurchase Agreements, Investment in Securities A450 $ Special Reserves A453 Investment in Repurchase Agreements A451 Total Investments $ Total Restricted Assets Taxes Receivable TOTAL ASSETS Current A25O $ Overdue A260 City School A290 Pending A3O0 Tax Sale Account A31O Tax Sale Certificates A32O Property Acquired for Taxes A33O Mortgage from Sale of Tax Acquired Property A331 Notes Receivable - Railroads A332 Total Taxes Receivable $ Less: Allowance for Uncollectible Taxes A342 ( ) Net Taxes Receivables Accounts Receivables A380 $ Less: Allowance for Receivable A389 ( ) Net Accounts Receivable $ Other Receivables (Specify) A $ A Total Other Receivables $ Due from Other Funds A391 $ State and Federal Receivables State and Federal, Other A410 $ A Total State and Federal Receivables $ A - 1 GENERAL FUND - TOWNWIDE * BALANCE SHEET * AS OF n ��,,., {� r- , �� LIABILITIES EDPCODE FUND EQUITY Accounts Payable A600 $ Fund Balance - Reserved Encumbrances Accrued Liabilities Inventory of Materials and Supplies Accrued Liabilities A601 $ Insurance Reserve General Reserve Due to Employees Retirement System A637 Excess Dog Control Revenues Total Accrued Liabilities $ Judgements and claims Tax Stabilization Notes Payable Repairs Tax Anticipation A620 $ Debt Revenue Anticipation A621 Budget A622 Bond Anticipation A626 _� 0. c U 0 Total Notes Payable $ 0 D V Bonds and Long -Term Debt Payable Capital Notes A627 $ Bonds A628 Bond Interest and Matured Bonds A629 Other Long -Term Debt A689 Total Bonds & Long -Term Debt Payable $ Due to Other Funds A630 $ Due to Other Governments A631 $ School Districts A660 County for Tax Levy A663 A Total Due to Other Governments $ Other Liabilities - Overpayments A690 $ Deferred Revenues Deferred Revenues A691 $ Deferred Accrued Taxes A696 Total Deferred Revenues $ Total Liabilities $ EDPCODE A700 $ A720 A863 A870 A872 A876 A880 A882 A884 Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget A910 Unappropriated Portion of Fund Balance A911 A A A Total Unreserved Fund Equity TOTAL LIABILITIES AND FUND EQUITY Yo (- A - 2 GENERAL FUND - TOWNWIDE SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED DO NOT KEY ENTER VARIANCE MODIFIED DO NOT KEY ENTER FAVORABLE REVENUES AND OTHER SOURCES EDPCODE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) Revenues Real Property Taxes A1049M $ / q 2 $ $ - Real Property Tax Items A1099M Non -Property Tax Items A1199M Departmental Income A1299M Intergovernmental Charges A2399M Use of Money and Property A2499M , (� U C� �� fi�D % �` d Licenses and Permits A2599M 5 , 5 (J C, ; ? Fines and Forfeitures A2649M / 5/ r Sale of Property and Comp. for Loss A2699M Miscellaneous Local Sources A2799M —o' ;2. Z 5-9 Interfund Revenues A2801M State Aid A3099M /y/7, �/ d Federal Aid A4099M Total Revenues $ 2. 5 U , 3 % 2, $ �2 9 )Y,5-2 Interfund Transfers A5031M ' Proceeds of Obligations A5799M TOTAL REVENUES AND OTHER SOURCES $ 3 ` 'Z $ 011 q 415 -W 0 s' � s Other Appropriated Fund Balance A599M ? 0 0 v 0 Appropriated Reserve A511M Obligations Authorized A530M TOTAL $ 76. 31 EXPENDITURES AND OTHER USES EDPCODE Expenditures General Government Support A1999M $ J f J $ j 5,5 % U l A1998M $ $ 9 Public Safety A3999M 7 / j A3998M Health A4999M 0 `c-- A4998M Transportation A5999M `%1j, '/ D y A5998M Economic Assist. and Opportunity A6999M / t� v /�1,7 9 �� A6998M / Culture and Recreation A7999M 1J, C ® / A7998M 2,53Z� Home and Community Service A8999M G 79 A8998M 2_ Employee Benefits A9199M x O A9198M ') z/ Debt Service (Principal and Int.) A9899M U A9898M <1 Cj 4 611- Total Expenditures $ a. `7 O , 3'72, $ :3 $ $ y 9 / Interfund Transfers A9999M — o- — A9998M TOTAL EXPENDITURES AND OTHER USES $ 290 _, 72` $ 12 $ $ _-3 Other Budgetary Purposes A962M 1 TOTAL $ 2`%fl A - 3 GENERAL FUND - TOWNWIDE ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* A8021 $ 97, 96- 7 Prior Period ADJUSTMENTS:(**) ADDITIONS A8012 ADDITIONS A8012 /a, 31, ft DEDUCTIONS A8015 DEDUCTIONS A8015 / z-3/ Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* A8029 S 4,4 Jusl r"l- Erees fD C,y kevehu�s fi A� p� 97 074 *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. A - 4 GENERAL FUND - TOWNWIDE * DETAIL OF REVENUES AND OTHER SOURCES REAL PROPERTY TAXES EDPCODE DEPARTMENTAL INCOME (Continued) EDPCODE Real Property Taxes A1001 $ / 9 8 Other Economic Assist. and Opportunity A1989 Park and Recreation Charges A2001 REAL PROPERTY TAX ITEMS Recreation Concessions A2012 Gain from Sale of Tax Acq. Property A1051 $ Special Recreational Facility Charges A2025 Federal Payments in Lieu of Taxes A1080 Contributions / Pri. Agencies for Youth A2070 Other Payments in Lieu of Taxes A1081 Other Culture and Recreation A2089 Settlement of Railroad Taxes A1082 Museum Charges A2090 Interest and Penalties on RPT A1090 j 3 6- Zoning Fees A2110 Total Real Property Tax Items $ 3l 3 Planning Board Fees A2115 Refuse and Garbage Charges A2130 NON -PROPERTY TAX ITEMS Other Home and Community A2189 Sales Tax A1120 $ Sale of Cemetery Lots A2190 Franchises A1170 Charges for Cemetery Services A2192 Total Non -Property Tax Items $ A A DEPARTMENTAL INCOME Total Departmental Income $ Town Supervisor Fees A1230 $ Tax Collector Fees A1232 INTERGOVERNMENTAL CHARGES Clerk Fees A1255 General Services A2210 $ Other General Departmental Income A1289 Public Safety Services A2260 Police Fees A1520 Public Health Services A2282 Public Pound Charges, Dog Control Fees A1550 % C3 Narcotic Control Services A2290 Safety Inspection Fees A1560 Transportaion Services A2300 Charges /Demolition of Unsafe Buildings A1570 Youth Services A2350 Other Public Safety A1589 Refuse and Garbage Services A2376 Public Health Fees A1601 Other Services A2389 Vital Statistics Fees A1603 A Ambulance Charges A1640 A Other Health A1689 A Public Work Services A1710 Total Intergovernmental Charges $ Parking Lots and Garages A1720 On -Street Parking Meter Fees A1740 USE OF MONEY AND PROPERTY Bus Operations A1750 Interest and Earnings A2401 $ Ferriage A1760 Rental of Real Property, Individuals A2410 Other Transportation A1789 Rental of Real Property, Other Gov. A2412 Repayments of Home Relief A1840 Rental of Equipment, Individuals A2414 Repayments of Burials A1848 Rental of Equipment, Other Governments A2416 Charges, Programs for the Aging A1972 Commissions A2450 Total Use of Money and Property $ /�, , �', O A - 5 GENERAL FUND - TOWNVIDE * DETAIL OF REVENUES AND OTHER SOURCES LICENSES AND PERMITS EDPCODE Business and Occupational License A2501 Games of Chance A2530 Bingo Licenses A2540 Dog Licenses A2544 Other Licenses A2545 Public Safety Permits A2550 Building and Alteration Permits A2555 Street Opening Permits A2560 Plumbing Permits A2565 Other Permits A2590 Total Licenses and Permits FINES AND FORFEITURES Fines and Forfeited Bail A261.0 Fines and Penalties, Dog Cases A2611 Forfeiture of Deposits A2620 Total Fines and Forfeitures SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials A2650 Sale of Refuse and Recycling A2651 Sale of Forest Products A2652 Minor Sales A2655 Sales of Real Property A2660 Sales of Equipment A2665 Insurance Recoveries A2680 Other Compensation for Loss A2690 Total Sales of Prop. & Comp. for Loss MISCELI.,ANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures A2701 Gifts and Donations A2705 Prem. & Accrued Interest on Obligations A2710 Endowment and Trust Fund Income A2755 A Zrr., A A Total Miscellaneous and Local Sources $ 5-, 7Al/ INTERFUND REVENUES Interfund Revenues STATE AID State Revenue Sharing Mortgage Tax Tax Loss Due to Flood Damages Loss of Public Utility Valuation Tax Maps and Assessments Other General Aid Civil Defense Navigation Law Enforcement Snowmobile Law Enforcement Other Public Safety Other Public Health Rodent Control Insect Control Na cotic Guidance Control Home Relief Home Energy Assistance Burials Social Services Towns Programs for Aging Recreation for Elderly Youth Programs Museums Conservation Program Other Home and Community Services Total State Aid FEDERAL AID Other General Aid Civil Defense Crime Control Other Public Health EDPCODE A2801 A3001 A3005 A3015 A3017 A3040 A3089 A3305 A3315 A3317 A3389 A3450 A3464 A3468 A3684 A3640 A3641 A3648 A3660 A3772 A3801 A3820 A3845 A3910 A3989 A A A A A4089 A4450 S 3. 7 2. D -5 $ 6 7 y 9,.5- A - 6 FEDERAL AID (Continued) Home Energy Assistance Job Training Emergency Disaster Assistance Other Home and Community Services Code Enforcement Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER SOURCES GENERAL FUND - TOWNWIDE EDPCODE A4641 A4790 A4960 A4989 A4995 A A A * DETAIL OF REVENUES AND OTHER SOURCES $ ? q /, y .5 ,� A5031 $ A5050 $ A57_ $ A - 7 GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY GENERAL GOVERNMENT SUPPORT 0 1 2 Legislative Board A1010 $ G a $ Municipal Court A1110 /G �' S' 7 400 Traffic Violations Bureau A1130 ,v Supervisor A1220 A , '7 ,3 % /'U, 006 Municipal Executive A1230 Director of Finance A1310 Comptroller A1315 Auditor A1320 Tax Collection A1330 Budget A1340 :3 U 00 Purchasing A1345 Assessment A1355 Tax Sale Certificates/Other Gov. A1366 Fiscal Agent Fees A1380 Clerk A1410 Law A1420 In ;e�- D 0 Personnel A1430 �� G 9 3 d y 9 Engineer A1440 Elections A1450 2 z S/ 2 Board of Ethics A1470 Public Works Administration A1490 Buildings A1620 Gj q �a (3 Central Garage A1640 Central Communication System A1650 Central Printing and Mailing A1670 /- Central Data Processing A1680 Unallocated Insurance A1910 --ile � e. 6 5- Municipal Association Dues A1920 Judgement and Claims A1930 Purchase of Land/Right of Way A1940 Taxes & Assess. on Muni. Prop. A1950 �l Pay. to Cty. Tres./Reduce Taxes A1972 Other Unclassified A1989 pev'v A lb)-1,4/ 0 A A Total General Government Support `t7 0 / CONTRACTUAL EXPENDITURES 4 3 t-z CS ✓'" 73 �60o EMPLOYEE BENEFITS 8 A - 8 GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY PUBLIC SAFETY 0 1 2 Administration A3010 $ Communication System A3020 Police/Bingo A3120 Jail A3150 Community Detention Home A3153 Other Traffic A3189 Traffic Control A3310 On Street Parking A3320 Fire Protection A3410 Control of Dogs A3510 Control of Other Animals - Including Bounties A3520 Examining Boards A3610 Safety Inspection A3620 Civil Defense A3640 Demolition of Unsafe Buildings A3650 School Attendance Officer A3660 A A Total Public Safety $ f' HEALTH Public Health A4010 $ Registrar of Vital Statistics A4020 Laboratory A4025 Other Public Health A4050 Narcotic Guidance Council A4210 Mental Health Programs A4320 Contracted Mental Health Ser. A4322 Psy. Exp., Criminal Actions A4390 Joint Hospital A4525 Ambulance A4540 Medical Center/or Physician A4560 A A Total Health $ CONTRACTUAL EXPENDITURES 4 EMPLOYEE BENEFITS 8 A - 9 GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY TRANSPORTATION 0 1 2 Highway & Street Administration A5010 $ `� :1. $ 11l 1 �� $ Engineering A5020 Garage A5132 Street Lighting A5182 Sidewalks A5410 Escalator A5420 Joint Airport A5615 Bus Operations A5630 Railroad Station Maintenance A5640 Off Street Parking A5650 Other Transportation A5680 Waterways Navigation A5710 Docks, Piers and Wharves A5720 A A A Total Transportation $ �, $ 4 ECONOMIC ASSISTANCE AND OPPORTUNITY Social Services Administration A6010 $ $ $ Home Relief A6140 Burials A6148 Publicity A6410 0 Veterans Service A6510 G v Programs for Aging A6772 ) Other Economic Assist. & Oppor. A6989 A A Total Ecom. Asst. and Opportunity $ % q % $ $ CULTURE AND RECREATION Council on Arts A7010 $ $ $ Recreation Administration A7020 Parks A7110 Playgrounds & Recreation Centers A7140 Joint Recreation Projects A7145 CONTRACTUAL EXPENDITURES 4 y72 S $ 9 ,20 U �UU�e $ EMPLOYEE BENEFITS 8 A - 10 EDPCODE CULTURE AND RECREATION (Continued) Special Recreational Facilities A7150 Band Concerts A7270 Youth Programs A7310 Joint Youth Project A7320 Library A7410 Joint Public Library A7415 Museum -Art Gallery A7450 Historian A7510 Historical Property A7520 Celebrations A7550 Other Performing Arts A7560 Adult Recreation A7620 Other Culture and Recreation A7989 A A A Total Culture and Recreation HOME AND COMMUNITY SERVICES Zoning A8010 Planning A8020 Joint Planning Board A8025 Research A8030 Joint Survey Committee A8035 Human Rights A8040 Joint Sewer Project A8150 Refuse and Garbage A8160 Street Cleaning A8170 Other Sanitation A8189 Common Water Supply A8350 Other Water A8389 Community Beautification A8510 Noise Abatement A8520 Drainage A8540 Joint Drainage Facility A8550 Shade Trees A8560 GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES 0 1 2 4 u 0 A 000 $ 5"3 2- $ $ $ $ EMPLOYEE BENEFITS 8 EDPCODE HOME AND COMMUNITY SERVICES (Con't) Conservation A8710 Emergency Disaster Work A8760 General Natural Resources A8790 Cemeteries A8810 Other Home & Community Services A8989 A A Total Home and Community Services GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES 0 1 2 4 2 7F $ .27Y $ ..9 ✓ y $' 78 EMPLOYEE BENEFITS 8 A - 12 GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES EDPCODE EMPLOYEE BENEFITS DEBT INTEREST State Retirement A9010.8 $ '%, j Term Bonds Fire and Police Retirement A9015.8 Serial Bonds Social Security A9030.8 J-/ 7 Statutory Installment Bonds Worker's Compensation A9040.8 Bond Anticipation Notes Life Insurance A9045.8 Capital Notes Unemployment Insurance A9050.8 Budget Notes Disability Insurance A9055.8 r% '% Tax Anticipation Notes Hospital and Medical(Dental) Insurance A9060.8 Revenue Anticipation Notes A .8 Installment Purchase Debt Total Employee Benefits $ 1 `% d State Loans Total Debt Principal and Interest DEBT PRINCIPAL Term Bonds A9700.6 $ TOTAL EXPENDITURES Serial Bonds A9710.6 Statutory Installment Bonds A9720.6 INTERFUND TRANSFERS Bond Anticipation Notes A9730.6 Other Funds Capital Notes A9740.6 Capital Projects Fund Installment Purchase Debt A97R5.6 Contributions - Other Funds State Loans A9790.6 Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES A - 13 EDPCODE A9700.7 A9710.7 A9720.7 A9730. 7 Al A9740.7 A9750.7 A9760.7 A9770.7 A9785.7 A9790.7 A9901.9 $ A9950.9 A9961.9 A .9 A .9 A .9 A .9 $ �2 -33 R 9 / GENERAL FUND - PART TOWN * BALANCE SHEET * AS OF F) cca ri, 6CIr. ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable B600 $ Cash B200 $ Time Deposits B201 C/ , j ,3 Accrued Liabilities Petty Cash B210 Accrued Liabilities B601 $ Obligations B220 Due to Employees' Retire. System B637 Revenue Anticipation Notes B222 Total Accrued Liabilities $ Fiscal Agent B223 Total Cash $ �; Notes Payable Revenue Anticipation B621 $ Investments Budget B622 Investment in Securities B450 $ Bond Anticipation B626 Investment in Repurchase Agreements B451 Total Notes Payable $ Total Investments $ Other Liabilities - Overpayments B690 $ Accounts Receivable B380 $ Due to Other Funds B630 $ Less: Allowance for Receivables B389 ( ) Due to Other Governments B631 $ Net Accounts Receivable $ Bonds and Long -Term Liabilities Due from Other Funds B391 $ Bonds B628 $ Bond Interest and Matured Bonds B629 State and Federal, Receivables B389 $ B Total Bonds & Long -Term Liabilities $ Due from Other Governments B440 $ Deferred Revenues B691 $ Inventory of Materials & Supplies B445 $ Total Liabilities $ Restricted Assets Cash, Special Reserves B230 $ Fund Balance - Reserved Cash in Time Deposits, Special Reserves B231 Encumbrances B700 $ Investment in Securities, Inventory of Materials and Supplies B720 Special Reserves B452 Repairs B882 Investment in Repurchase Agreements, Debt B884 Special Reserves B453 Total Reserved $ Total Restricted Assets $ Fund Balance - Unreserved Appropriated - Ensuing Yr.'s Budget B910 $ Unappropriated B911 Total Fund Equity $ TOTAL ASSETS $�t TOTAL LIABILITIES AND FUND EQUITY $ B - 1 REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes B1049M Real Property Tax Items B1099M Non -Property Tax Items B1199M Departmental Income B1299M Intergovernmental Charges B2398M Use of Money and Property B2499M Licenses and Permits B2599M Fines and Forfeitures B2649M Sale of Property and Comp. for Loss B2699M Miscellaneous Local Sources B2799M Interfund Revenues B2801M State Aid B3099M Federal Aid B4099M Total Revenues Interfund Transfers B5031M Proceeds of Obligations B5799M TOTAL REVENUES AND OTHER SOURCES Other Appropriated Fund Balance B599M Appropriated Reserve B511M Obligations Authorized B530M TOTAL EXPENDITURES AND OTHER USES Expenditures General Government Support B1999M Public Safety B3999M Health B4999M Transportation B5999M Economic Assist. and Opportunity B6999M Culture and Recreation B7999M Home and Community Service B8999M Employee Benefits B9199M Debt Service (Principal and Int.) B9899M Total Expenditures Interfund Transfers B9999M TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes B962M TOTAL GENERAL FUND - PART TOWN SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED 3 j , MODIFIED DO NOT KEY ENTER BUDGET ACTUAL s y. 4/ �(J �(f- g00 a $ il'? UD0 EDPCODE DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) 3fy 3/ 4 I ! EDPCODE $ (,� $ -v- B1998M $ $ -�- -U - B3998M ,2 17. i 0 0 B4998M _G B5998M B6998M .3 77 B7998M B8998M �. 7 " l 0 Q B9198M % . 11 / 17 B9898M B9998M $ 0 $ 4188 s $ $ �8. c)�v B - 2 Fund Equity - Beginning of Fiscal Year* Prior Period ADJUSTMENTS:(**) ADDITIONS ADDITIONS DEDUCTIONS DEDUCTIONS Net Prior Period Adjustments GENERAL FUND - PART TOWN ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED 31 I9�� EDPCODE B8021 $ 9 , Y 2 B8012 B8012 B8015 B8015 RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Total Other Deductions Fund Equity - End of Fiscal Year* B8029 *Total includes Reserved and Unreserved Fund Balance. $ s �J9, �8 5 **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. B - 3 GENERAL FUND - PART TOWN * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE REAL PROPERTY TAXES B1001 $ �/� � 0 ' MISCELLANEOUS LOCAL SOURCES NON -PROPERTY TAX ITEMS Sales Tax B1120 $ DEPARTMENTAL INCOME Total Miscellaneous Sources Police Fees B1520 $ Health Fees B1601 STATE AID Zoning Fees B2110 State Revenue Sharing Planning Board Fees B2115 Youth Programs B B B Total State Aid Total Departmental Income $ TOTAL REVENUES USE OF MONEY AND PROPERTY Interest and Earnings B2401 ,4/ % (P % INTERFUND TRANSFERS B INTERFUND TRANSFERS FOR DEBT B PROCEEDS OF OBLIGATIONS Total Use of Money and Property $ ', n/ TOTAL REVENUES AND OTHER SOURCES B - 4 EDPCODE BIM B , B B B s �?. 9 3 6 B3001 $ B3820 B B B5031 $ B5050 $ B57 $ GENERAL FUND - PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS GENERAL GOVERNMENT SUPPORT 0 1 2 4 8 Unallocated Insurance B1910 $ $ B $ $ $ B Total General Government Support $ -o - $ $ $ $ PUBLIC SAFETY Police B3120 $ $ $ $ $ E-afety Inspection B3620 B B Total Public Safety $ $ $ $ $ HEALTH Public Health B4010 $ $ $ $ $ Registrar of Vital Statistics B4020 B%Y,ia-'Y 2 '7. ,j 2 7, 5-6 &1 B Total Health $ „7 7, 5"a G $ $ $ a 7, 5- e $ CULTURE AND RECREATION Playgrounds & Recreation Centers B7140 $ `% $ $ _ $ 5. F,5 9 $ Youth Programs B7310 Library B7410 B 711 o. °.t B Total Culture and Rec. $ 6 ,. -7 r $ $ HOME AND COMMUNITY SERVICES Zoning B8010 $ 0 3 9 $ �+ $ $ 3 3 9 $ Planning B8020 1_IL9 -4l Refuse and Garbage B8160 B B B Total Home and Com- munity Services $ q, 2 2 7 S 3 700 B - 5 GENERAL FUND - PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCODE DEBT INTEREST EDPCODE State Retirement B9010.8 $ J f 0 Term Bonds B9700.7 Fire and Police Retirement B9015.8 Serial Bonds B9710.7 Social Security B9030.8 .2 % Statutory Installment Bonds B9720.7 Workers Compensation B9040.8 Bond Anticipation Notes B9740.7 Life Insurance B9045.8 Capital Notes B9740.7 Unemployment Insurance B9050.8 Budget Notes B9750.7 Disability Insurance B9055.8 Tax Anticipation Notes B9760.7 Hospital, Medical and Dental Revenue Anticipation Notes B9770.7 Insurance B9060.8 Installment Purchase Debt B9785.7 B .8 State Loans B9790.7 Total Employee Benefits $ 3 Total Debt Prin. & Int. TOTAL EXPENDITURES DEBT PRINCIPAL Term Bonds B9700.6 $ INTERFUND TRANSFERS Serial Bonds B9710.6 Other B9901.9 Statutory Installment Bonds B9720.6 Capital Projects Fund B9950.9 Bond Anticipation Notes B9730.6 Contributions - Other Funds B9961.9 Capital Notes B9740.6 B .9 Installment Purchase Debt B9785.6 B .9 State Loans B9790.6 B .9 B .9 Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES $ 411;?. /VFly B - 6 ASSETS Cash Cash Time Deposits Obligations Revenue Anticipation Notes Fiscal Agent Total Cash HIGHWAY FUND - TOWNWIDE * BALANCE SHEET * AS OF J�� ,�, �Ni- _ L , . Z. �- —r(, LIABILITIES AND FUND EQUITY EDPCODE Accounts Payable DA200 $ � { � I �% DA201 q C1 �� R' Accrued Liabilities DA220 Accrued Liabilities DA222 Due to Employees' Retirement System DA223 Total Accrued Liabilities $ :9Z Notes Payable Investments Revenue Anticipation Investment in Securities DA450 $ Budget Investment in Repurchase Agreements DA451 Bond Anticipation Total Investments $ Total Notes Payable Accounts Receivable DA380 Less: Allowance for Receivables DA389 Net Accounts Receivables Due from Other Funds DA391 State and Federal, Receivables DA410 Due from Other Governments DA440 Inventory of Materials and Supplies DA445 Restricted Assets Cash Special Reserves DA230 Cash in Time Deposits, Special Reserves DA231 Investment in Securities, Special Reserves DA452 Investment in Repurchase Agreements, Special Reserves DA453 Total Restricted Assets TOTAL ASSETS Other Liabilities - Overpayments Due to Other Funds Due to Other Governments Deferred Revenues Total Liabilities Fund Balance - Reserved Encumbrances Inventory of Materials and Supplies Highway Capital Projects Repairs Debt Total Fund Balance - Reserved Fund Balance - Unreserved Appropriated - Ensuing Year's Budget Unappropriated Total Fund Balance - Unreserved Fund Equity TOTAL LIABILITIES AND FUND EQUITY EDPCODE DA600 $ DA601 $ DA637 DA621 $ DA622 DA626 DA690 DA630 DA631 DA691 DA700 DA720 DA879 DA882 DA884 $ DA910 $ l.i"l_> -) v t,) DA911 $ {/ `1� '7 $ $ yY 7, 7- DA - 1 HIGHWAY FUND - TOWNWIDE SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED c rv, t 31 , ;' q 1?4. DO NOT KEY ENTER VARIANCE MODIFIED DO NOT KEY ENTER FAVORABLE REVENUES AND OTHER SOURCES EDPCODE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) Revenues Real Property Taxes DA1049M $ % '3 ' O c Non -Property Tax Items DA1199M Departmental Income DA1299M Intergovernmental Charges DA2398M Use of Money and Property DA2499M .2 7 / tJ 0 9 ) 3 ,7 r 1 Licenses and Permits DA2599M Sale of Property and Comp. for Loss DA2699M Miscellaneous Local Sources DA2799M Interfund Revenues DA2801M State Aid DA3099M Federal Aid DA4099M Total Revenues 7 C' $ Interfund Transfers DA5031M Proceeds of Obligations DA5799M TOTAL REVENUES AND OTHER SOURCES $ / (� , 0 O Other Appropriated Fund Balance DA599M / p, G 0 l> Appropriated Reserve DA511M Obligations Authorized DA530M TOTAL $ / 0, L� EXPENDITURES AND OTHER USES EDPCODE Expenditures Transportation DA5999M $ '3 5,0 o DA5998M $ Employee Benefits DA9199M �-J, �% �1 Q J 23 -q DA9198M Debt Service (Principal and Int.) DA9899M DA9898M Total Expenditures $ 3 G. C" $ J $ Interfund Transfers DA9999M DA9998M TOTAL EXPENDITURES AND OTHER USES $ 3 �— 0 0 $ � �'% rj'J � �� $ Other Budgetary Purposes DA962M TOTAL $ J 0 (} 0> DA - 2 Fund Equity - Beginning of Fiscal Year* Prior Period ADJUSTMENTS:(**) ADDITIONS ADDITIONS DEDUCTIONS DEDUCTIONS Net Prior Period Adjustments HIGHWAY FUND - TOWNWIDE ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED �� ,�,.,, w 3 l� EDPCODE DA8021 $ DA8012 DA8012 DA8015 DA8015 RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Total Other Deductions Fund Equity - End of Fiscal Year* DA8029 *'Total includes Reserved and Unreserved Fund Balance. $ —o- $ �/ Y 7 75'/ **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. DA - 3 REAL PROPERTY TAXES NON -PROPERTY TAX ITEMS Sales Tax INTERGOVERNMENTAL CHARGES Public Works Services Snow Removal - Other Gov'ts Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings Rental of Equip. - Other Gov'ts Total Use of Money and Property LICENSES AND PERMITS Permits FINES AND FORFEITURES Forfeitures of Deposits SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials Minor Sales Sales of Real Property Sales of Equipment Insurance Recoveries Other Compensation for Loss Total Sales of Prop. & Comp. MISCELLANEOUS LOCAL SOURCES Refunds of Prior Yr. Expenditures Total Misc. Local Sources INTERFUND REVENUES HIGHWAY FUND * TOWNWIDE * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE DA1001 $ / ziL 0 STATE AID Consolidated Highway Aid DA1120 $ Total State Aid DA2300 $ FEDERAL AID DA2302 $ Total Federal Aid TOTAL REVENUES DA2401 $ q. S( DA24169 1/ '7 INTERFUND TRANSFERS $ rj Q INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS DA2590 $ TOTAL REVENUES AND OTHER SOURCES DA2620 $ DA2650 $ DA2655 DA2660 DA2665 DA2680 DA2690 DA2701 $ DA DA DA2801 $ EDPCODE DA3501 $ DA DA DA $ DA DA5031 $ DA5050 $ DA57 $ $F I ll DA - 4 HIGHWAY FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS TRANSPORTATION 0 1 2 4 8 Maintenance of Streets DA5110 $ $ $ $ $ Road Construction (Perm. Imp.) DA5112 Bridges DA5120 1/G 5 -41 Q o Machinery DA5130 /0 7. -4/ % 2 9.9, Miscellaneous DA5140 9 7 '75 (�,� / � S' / 427 Snow Removal DA5142 Services for Other Governments DA5148 Other DA5680 DA DA Total Transportation $ /177, 6,�rY $ 96 ;2/3 $ $ yy / $ EMPLOYEE BENEFITS DEBT INTEREST State Retirement DA9010.8 $ Z / .6 73 Term Bonds DA9700.7 Social Security DA9030.8 Serial Bonds DA9710.7 Workers Compensation DA9040.8 '7, / / Statutory Installment Bonds DA9720.7 Life Insurance DA9045.8 Bond Anticipation Notes DA9730.7 Unemployment Insurance DA9050.8 Capital Notes DA9740.7 Disability Insurance DA9055.8 Budget Notes DA9750.7 Hospital, Medical & Dental Ins. DA9060.8 Revenue Anticipation Notes DA9770.7 DA DA .7 DA Total Debt Principal and Interest $ Total Employee Benefits $ TOTAL EXPENDITURES $ DEBT PRINCIPAL TRANSFERS TO: Term Bonds DA9700.6 $ DA $ Serial Bonds DA9710.6 Statutory Installment Bonds DA9720.6 TOTAL EXPENDITURES AND OTHER USES $ Bond Anticipation Notes DA9730.6 Capital Notes DA9740.6 DA DA-5 This page has intentionally been left blank. HIGHWAY FUND - PART TOWN * BALANCE SHEET * AS OF , ASSETS' LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable DB60O $ Cash DB2O0 $ Time Deposits DB201 fj/� f 0 `] Accrued Liabilities Obligations DB220 Accrued Liabilities DB6O1 $ Revenue Anticipation Notes DB222 Due to Employees' Retirement System DB637 Fiscal Agent DB223 Total Accrued Liabilities $ Total Cash $ Notes Payable Investments Revenue Anticipation DB621 $ Investment in Securities DB450 $ Budget DB622 Investment in Repurchase Agreements DB451 Bond Anticipation DB626 Total Investments $ Total Notes Payable $ Accounts Receivable DB380 $ Other Liabilities - Overpayments DB690 $ Less: Allowance for Receivables DB389 ( ) Net Accounts Receivables $ Due to Other Finds DB630 $ Due from Other Funds DB391 $ Due to Other Governments DB631 $ State and Federal, Recievables DB410 $ Deferred Revenues DB691 $ Due from Other Governments DB440 $ Total Liabilities $ Inventory of Materials and Supplies DB445 $ Fund Balance - Reserved Encumbrances DB7O0 $ Restricted Assets Inventory of Materials and Supplies DB72O Cash Special Reserves DB230 $ Highway Capital Projects DB879 Cash In Time Deposits, Special Reserves DB231 Repairs DB882 Investment in Securities, Debt DB884 Special Reserves DB452 Total Fund Balance - Reserved $ Investment in Repurchase Agreements, Special Reserves DB453 Fund Balance - Unreserved Appropriated - Ensuing Year's Budget DB910 $ y U 4 O Total Restricted Assets $ Unappropriated DB911 n Total Fund Balance - Unreserved $ $ -5- Fund Equity $ Cj � S- TOTAL ASSETS $ (f S TOTAL LIABILITIES AND FUND EQUITY $ DB-1 HIGHWAY FUND - FART TOWN SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEPSc ENDED . _ _4 e, k e . , 1951� MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues Real Property Taxes DB1O49M $ `7�Z , r 5 Z Non -Property Tax Items DB1199M Departmental Income DB1299M Intergovernmental Charges DB2398M Use of Money and Property DB2499M _fir 0 Gi U Licenses and Permits DB2599M Sale of Property and Comp. for Loss DB2699M Miscellaneous Local Sources DB2799M Interfund Revenues DB28O1M State Aid DB3O99M 6-F) y '7 Federal Aid DB4O99M Total Revenues $ j '41 / t Interfund Transfers DB5O31M Proceeds of Obligations DB5799M TOTAL REVENUES AND OTHER SOURCES Other Appropriated Fund Balance DB599M _� y (; `j 0 Appropriated Reserve DB511M Obligations Authorized DB53OM TOTAL EXPENDITURES AND OTHER USES Expenditures Transportation DB5999M $ -7/ (1 9 Employee Benefits DB91.99M 41 00 Debt Service (Principal and Int.) DE98991-I Total Expenditures $ Interfund Transfers DB9999M TOTAL EXPENDITURES AND OTHER USES $ ,� q .41( Other Budgetary Purposes DB962N TOTAL $�� DO NOT KEY ENTER ACTUAL $ U V 3 9 / l $ $ /,y/. 3?°7 $ L EDPCODE DB5998M $ DB9198M DB9898V, DB9998M $ ENCUMBRANCES DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) $ 3. ,3 0/I �2 1 55' .2 F $ $ 3 ?.-1)- 7 9 15- F /V ,2 $ 37.'�Z 1 $ 3 7. y DB - 2 HIGHWAY FUND - PART TOWN ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED _�F"r.,o , e+- 7-1, 1 EDPCODE Fund Equity - Beginning of Fiscal Year', DB8021 Prior Period ADJUSTMENTS:(**) ADDITIONS DB8012 $ ADDITIONS DB8012 DEDUCTIONS DB8015 DEDUCTIONS DB8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal. Year $ 671. '7J�4. $ /,, 7. 7y6 Add: Revenues and Other Sources $ / �/ /, 3 8 7 Deduct: Expenditures and Other Uses i Revenues and Other Sources Over (Under) Expenditures and Other Uses 9. 3 % Fund Equity - End of Fiscal Year* DB8029 ,kTotal includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. DB - 3 HIGHWAY FUND - PART TOWN * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE REAL PROPERTY TAXES DB1001 $ 'J n,� 7 STATE AID Consolidated Highway Aid NON -PROPERTY TAX ITEMS Sales Tax DB1120 $ Total State Aid INTERGOVERNMENTAL CHARGES Public Works Services DB2300 $ FEDERAL AID Snow Removal - Other Gov'ts DB2302 Total Departmental Income $ Total Federal Aid USE OF MONEY AND PROPERTY TOTAL REVENUES Interest and Earnings DB2401 $ �, 1 Rental of Equip. - Other Gov'ts DB2416 INTERFUND TRANSFERS Total Use of Money and Property $ INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS LICENSES AND PERMITS Permits DB2590 $ TOTAL REVENUES AND OTHER SOURCES FINES AND FORFEITURES Forfeitures of Deposits DB2620 $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials DB2650 $ Minor Sales DB2655 Sales of Real Property DB2660 Sales of Equipment DB2665 Insurance Recoveries DB2680 Other Compensation for Loss DB2690 Total Sales of Prop. & Comp. $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Yr. Expenditures DB2701 $ DB DB Total Misc. Local Sources $ INTERFUND REVENUES DB2801 $ EDPCODE DB3501 $ 3 3 DB 3 ccr 5'/ 'y DB $ DB $ DB DB5031 $ DB5050 $ DB57 $ DB-4 HIGHWAY FUND - PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS TRANSPORTATION 0 1 2 4 8 Maintenance of Streets DB5110 $ % a F1 $._,� S! 3 $ $ 7.3 . ? 9 S $ Road Construction (Perm. Imp.) DB5112 Machinery DB5130 Miscellaneous DB5140 Snow Removal DB5142 Services for Other Governments DB5148 DB DB Total Transportation $ / / ,Y 96 $ 3 y. 3 Y $ S� 6 5-a $ 73 , EMPLOYEE BENEFITS DEBT INTEREST State Retirement DB9010.8 $ �, 96 Term Bonds DB9700.7 Social Security DB9030.8 5'�' Serial Bonds DB9710.7 Workers Compensation DB9040.8 Statutory Installment Bonds DB9720.7 Life Insurance DB9045.8 Bond Anticipation Notes DB9730.7 Unemployment Insurance DB9050.8 Capital Notes DB9740.7 Disability Insurance DB9055.8 Budget Notes DB9750.7 Hospital, Medical & Dental Ins. DB9060.8 Revenue Anticipation Notes DB9770.7 DB DB .7 DB Total Debt Prin. and Interest $ Total Employee Benefits TOTAL EXPENDITURES $ DEBT PRINCIPAL TRANSFERS TO: Term Bonds DB9700.6 $ DB $ Serial Bonds DB9710.6 Statutory Installment Bonds DB9720.6 TOTAL EXPENDITURES AND OTHER USES $ / d 8 Bond Anticipation Notes DB9730.6 Capital Notes DB9740.6 DB DB-5 This page has intentionally been left blank. SPECIAL GRANT FUND * BALANCE SHEET * AS OF ASSETS EDPCODE LIABILITIES AND FUND EQUITY EDPCODE Cash Cash CD200 $ Accounts Payable CD600 Time Deposits CD201 Revenue Anticipation Notes CD222 Accrued Liabilities CD601 Total Cash $ Revenue Anticipation Notes Payable CD621 Investments Investment in Securities CD450 $ Due to Other Funds CD630 Investment in Repurchase Agreements CD451 Total Investments $ Deferred Revenues CD691 Rehabilitation Loans Receivable CD390 $ Total Liabilities Due from Other Funds CD391 $ Fund Balance - Reserved State and Federal, Receivables CD410 $ Encumbrances CD700 CD Due from Other Governments CD440 $ Total Reserved Fund Balance - Unreserved Appropriated - Ensuing Year's Budget CD910 Unappropriated CD911 Total Unreserved Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY CD-1 SPECIAL GRANT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , MODIFIED DO NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET ACTUAL ENCUMBRANCES Revenues Departmental Income CD1299M $ $ S Use of Money and Property CD2499M Miscellanecus Local Sources CD2799M Federal Aid CD4099M Total Revenues $ $ $ Interfund Transfers CD5031M TOTAL REVENUES AND OTHER SOURCES S $ $ Other Appropriated Fund Balance CD599M TOTAL $ EXPENDITURES AND OTHER USES EDPCODE Expenditures Economic Assist. and Opportunity CD6999M $ $ CD6998M $ S Home and Community Service CD8999M CD8998M Total Expenditures $ $ $ $ Interfund Transfers CD9999M CD9998M TOTAL EXPENDITURES AND OTHER USES $ $ $ $ Other Budgetary Purposes CD962M TOTAL $ DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) CD-2 SPECIAI. GRANT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* CD8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS CD8012 $ ADDITIONS CD8012 DEDUCTIONS CD8015 DEDUCTIONS CD8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year a Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* CD8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CD - 3 DETAIL OF REVENUES AND OTHER SOURCES EDPCODE DEPARTMENTAL INCOME Community Development Income CD2170 $ USE OF MONEY AND PROPERTY Interest and Earnings CD2401 $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures CD2701 $ Community Development Grant From: County CD2743 Other (Specify) CD CD CD Total Miscellaneous Local Sources $ FEDERAL AID Community Development Act CD4910 $ Job Training CD4790 Total Federal Aid $ TOTAL REVENUES $ INTERFUND TRANSFERS CD5031 $ TOTAL REVENUES AND OTHER SOURCES $ CD - 4 EDPCODE ECONOMIC ASSISTANCE AND OPPORTUNITY Job Training Administration CD6290 $ Participant Support CD6291 Job Training Services CD6292 Total Econ. Asst. and Opportunity $ HOME AND COMMUNITY SERVICES Acquisition of Real Property CD8660 $ Public Work, Facilities Site Improvements CD8662 Code Enforcement CD8664 Clearance, Demolition, Rehabilitation CD8666 Rehabilitation Loans & Grants CD8668 Special Projects for Elderly and Handicapped CD8670 Payments for Loss of Rental Income CD8672 Disposition of Real Property CD8674 Provision of Public Service CD8676 Payment of Non -Federal Shares CD8678 Completion of Urban Renewal Project CD8680 Relocation Payments & Assistance CD8682 Planning and Management Development CD8684 Administration CD8686 Model Cities Activities CD8688 CD Total Home and Community Service $ TOTAL EXPENDITURES $ SPECIAL GRANT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND TOTAL SERVICES CAPITAL OUTLAY 0 1 2 CONTRACTUAL EMPLOYEE EXPENDITURES BENEFITS 4 8 CD - 5 This page has intentionally been left blank. FEDERAL REVENUE SHARING FUND * BALANCE SHEET * AS OF 0 4rc; e V ,, 6 r ,L :;/ , Fj�_ ASSETS EDPCODE LIABILITIES AND FUND EQUITY EDPCODE Cash Cash CF200 $ Accounts Payable CF600 $ Time Deposits CF201 Revenue Anticipation Notes CF222 ' Accrued Liabilities CF601 $ Total Cash $ Revenue Anticipation Notes Payable CF621 $ Investments Investment in Securities CF450 $ Due to Other Funds CF630 $ Investment in Repurchase Agreements CF451 Total Investments $ Due to Other Governments CF631 $ Due from Other Funds CF391 $ Deferred Revenues CF691 $ State and Federal, Receivables CF410 $ Total Liabilities $ Due from Other Governments CF440 $ Fund Balance - Reserved Encumbrances CF700 $ Restricted Assets CF Cash, Special Reserves CF230 $ CF Cash in Time Deposits, Special Reserves CF231 Total Reserved $ Investment in Securities, Special Reserves CF452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Budget CF910 $ Special Reserves CF453 Unappropriated CF911 Total Unreserved $�?� U Total Restricted Assets $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ ,2 2 C) 8 CF-1 FEDERAL REVENUE SHARING FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED ID ��c_ i.. b r -'/ � MODIFIED DO NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET ACTUAL Revenues Uses of Money and Property CF2499M $ - G - $ ! ?i Miscellaneous Local Sources CF2799M Federal Aid CF4099M 3S . 7 Z 2 9. '7a2 % Total Revenues $ $ Interfund Transfers CF5031M TOTAL REVENUES AND OTHER SOURCES $ 3 % 2 $ % , G `7 6 Other Appropriated Fund Balance CF599M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support CF1999M $ $ Education CF2999M Public Safety CF3999M Health CF4999M Transportation CF5999M Economic Assist. and Opportunity CF6999M T," �% IT.-3 y IT .3 Culture and Recreation CF7999M Home and Community Service CF8999M Employee Benefits CF9199M Debt Service (Principal and Int.) CF9899M Total Expenditures $ ,�� `% $ 2 61, U % Interfund Transfers CF9999M TOTAL EXPENDITURES AND OTHER USES $ 7,5- -'5 $ '% Other Budgetary Purposes CF962M TOTAL $ EDPCODE ENCUMBRANCES EDPCODE CF1998M $ CF 299 8M CF3998M CF4998M CF5998M CF6998M CF7998M CF8998M CF9198M CF9898M CF9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) $ / 3yq E J CF - 2 FEDERAL REVENUE SHARING FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED 'Ir) e'k c ,.. --A i , 9IF4 EDPCODE Fund Equity - Beginning of Fiscal Year* CF8021 Prior Period ADJUSTMENTS:(**) ADDITIONS CF8012 ADDITIONS CF8012 DEDUCTIONS CF8015 DEDUCTIONS CF8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* CF8029 *Total includes Reserved and Unreserved Fund Balance. s 3i, G 7i:� ,2L,, 90n $ / '-7, 91F $ **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CF - 3 FEDERAL REVENUE SHARING FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE USE OF MONEY AND PROPERTY Interest and Earnings CF2401 $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures CF2701 $ Other (Specify) CF CF CF Total Miscellaneous Local Sources $ FEDERAL AID General Revenue Sharing CF4001 TOTAL REVENUES $ INTERFUND TRANSFERS CF5031 $ TOTAL REVENUES AND OTHER SOURCES $ 3 /� cJ '7 CF-4 FEDERAL REVENUE SHARING FUND * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES FUNCTIONAL UNIT 0 1 2 4 n s -�� ux+ CF S /3a. y $ �? �,� '� /0. 9" ,Pt G U..Yn,:,,, SeeVr�'e CF�G'r/.y '/,? 3 3 CF�47.Zy a,.60 O d2. U O CF Oi ,( 3,000 o O el EMPLOYEE BENEFITS State Retirement CF9010.8 $ Social Security CF9030.8 Workers Compensation CF9040.8 Life Insurance CF9045.8 Unemployment Insurance CF9050.8 Disability Insurance CF9055.8 Hospital, Medical & Dental Ins. CF9060.8 CF .8 CF .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds CF9700.6 $ Serial Bonds CF9710.6 Statutory Installment Bonds CF9720.6 Bond Anticipation Notes CF9730.6 CF .6 DEBT INTEREST Term Bonds CF9700.7 Serial Bonds CF9710.7 Statutory Installment Bonds CF9720.7 Bond Anticipation Notes CF9730.7 Budget Notes CF9750.7 Revenue Anticipation Notes CF9770.7 CF .7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ 'q TRANSFERS TO: CF $ TOTAL EXPENDITURES AND OTHER USES J EMPLOYEE BENEFITS 8 CF - 5 This page has intentionally been left blank. WATER FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY Cash EDPCODE EDPCODE Cash F200 $ Accounts Payable F600 $ Time Deposits F201 Petty Cash F210 Accrued Liabilities Obligations F220 Accrued Liabilities F601 $ Revenue Anticipation Notes F222 Due to Employees Retirement System F637 Fiscal Agent F223 F Total Cash $ Total Accrued Liabilities $ Investments Notes Payable Investment in Securities F450 $ Revenue Anticipation F621 $ Investment in Repurchase Agreements F451 Budget F622 Total Investments $ Total Notes Payable $ Water Rents Receivable F350 $ Other Liabilities Accounts Receivable F380 Customer Deposits F615 $ Less: Allowance for Receivables F389 ( ) Overpayments F690 Total Other Liabilities $ Net Accounts Receivable $ Due to Other Funds F630 $ Due to Other Governments F631 $ Due from Other Funds F391 $ Bonds and Long -Term Liabilities State and Federal, Receivables F410 $ Bonds F628 $ Bond Interest and Matured Bonds F629 Due from Other Governments F440 $ F Total Bonds and Long -Term Liabilites $ Inventory of Materials and Supplies F445 $ Deferred Revenues F691 $ Restricted Assets Cash Special Reserves F230 $ Total Liabilities $ Cash in Time Deposits, Special Reserves F231 Investment in Securities, Fund Balance - Reserved Special Reserves F452 Encumbrances F700 Investment in Repurchase Agreements, Inventory of Materials and Supplies F720 Special Reserves F453 Repairs F882 Debt F884 Total Restricted Assets $ Total Reserved $ Fund Balance Unreserved Appropriated - Ensuing Year's Budget F910 $ Unappropriated F911 Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ F - 1 WATER FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED MODIFIED DO NOT KEY ENTER BUDGET ACTUAL EDPCODE REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes F1049M $ Real Property Tax Items F1099M Departmental Income F1299M Use of Money and Property F2499M Sale of Property and Comp. for Loss F2699M Miscellaneous Local Sources F2799M Interfund Revenues F2801M State Aid F3099M Federal Aid F4099M Total Revenues $ Interfund Transfers F5031M Proceeds of Obligations F5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance F599M Appropriated Reserve F511M Obligations Authorized F530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support F1999M $ Home and Community Service F8999M Employee Benefits F9199M Debt Service (Principal and Int.) F9899M Total Expenditures $ Interfund Transfers F9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes F962M TOTAL $ 9 DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) $ EDPCODE $ F1998M $ $ F8998M F9198M F9898M F9998M F - 2 WATER FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* F8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS F8012 $ ADDITIONS F8012 DEDUCTIONS F8015 DEDUCTIONS F8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* F8029 $ *'Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. F - 3 WATER FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE REAL PROPERTY TARES F1001 $ SALES OF PROPERTY AND COMPENSATION FOR LOSS EDPCODE REAL PROPERTY TAX ITEMS Sales of Scrap and Materials F2650 $ Special Assessments (Ad Valorem) F1028 $ Minor Sales F2655 Special Assessments (Other) F1030 Sales of Real Property F2660 Total Real Property Tax Items $ Sales of Equipment F2665 Insurance Recoveries F2680 DEPARTMENTAL INCOME Other Compensation for Loss F2690 Metered Water Sales F2140 Total Sales of Prop. & Comp. $ Unmetered Water Sales F2142 Water Service Charges F2144 MISCELLANEOUS LOCAL SOURCES Interest and Penalty on Water Rents F2148 Refunds of Prior Yr. Expenditures F2701 $ Water Rents Other Governments F2378 Gifts and Donations F2705 F F Total Departmental Income $ F Total Misc. Local Sources $ USE OF MONEY AND PROPERTY Interest and Earnings F2401 $ Rental of Real Property, Individuals F2410 INTERFUND REVENUES F2801 $ Rental of Real Property - STATE AID Other Governments F2412 F Rental of Equipment, Individuals F2414 Rental of Equipment, Other Governments F2416 FEDERAL AID Commissions F2450 F Total Use of Money and Property $ TOTAL REVENUES $ LICENSES AND PERMITS Permits F2590 $ INTERFUND TRANSFERS F5031 $ INTERFUND TRANSFERS FOR DEBT SERVICE F5050 $ FINES AND FORFEITURES PROCEEDS OF OBLIGATIONS F57_ $ Forfeitures of Deposits F2620 $ TOTAL REVENUES AND OTHER SOURCES $ 6 F - 4 EDPCODE GENERAL GOVERNMENT SUPPORT Unallocated Insurance F1910 $ Municipal Association Dues F1920 Judgements and Claims F1930 Purchase of Land F1940 Taxes and Assessments F1950 F Total General Government Support $ HOME AND COMMUNITY SERVICES Water Administration F8310 $ Source of Supply, Power and Pumping F8320 Purification F8330 Transportation and Distribution F8340 F F Total Home and Community Services $ WATER FUND * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND OTAL SERVICES CAPITAL OUTLAY 0 1 2 CONTRACTUAL EMPLOYEE EXPENDITURES BENEFITS 4 8 S S $ $ F - 5 WATER FUND * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCODE DEBT INTEREST State Retirement F9010.8 $ Term Bonds Social Security F9030.8 Serial Bonds Workers Compensation F9040.8 Statutory Installment Bonds Life Insurance F9045.8 Bond Anticipation Notes Unemployment Insurance F9050.8 Capital Notes Disability Insurance F9055.8 Budget Notes Hospital, Medical & Dental Insurance F9060.8 Tax Anticipation Notes F .8 Revenue Anticipation Notes Total Employee Benefits $ Installment Purchase Debt State Loans DEBT PRINCIPAL Total Debt Principal and Interest Term Bonds F9700.6 $ Serial Bonds F9710.6 TOTAL EXPENDITURES Statutory Installment Bonds F9720.6 Bond Anticipation Notes F9730.6 INTERFUND TRANSFERS Capital Notes F9740.6 Other Funds Installment Purchase Debt F9785.6 Capital Projects Fund State Loans F9790.6 Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES EDPCODE F9700.7 F9710.7 F9720.7 F9730.7 F9740.7 F9750.7 F9760.7 F9770.7 F9785.7 F9790.7 F9901.9 $ F9950.9 F .9 F .9 S F - 6 SEWER FUND * BALANCE SHEET * AS OF ASSETS LIABILITIES AND FUND EQUITY EDPCODE Cash Accounts Payable Cash G200 $ Time Deposits G201 Accrued Liabilities Petty Cash C210 Accrued Liabilities Obligations C220 Due to Employees' Retirement System Revenue Anticipation Notes G222 Total Accrued Liabilities Fiscal Agent G223 Total Cash $ Notes Payable Revenue Anticipation Investments Budget Investment in Securities G450 $ Total Notes Payable Investment in Repurchase Agreements G451 Total Investments $ Other Liabilities Customer Deposits Sewer Rents Receivable G360 $ Overpayments Accounts Receivable G380 Total Other Liabilities Less: Allowance for Receivables G389 ( ) Net Accounts Receivable $ Due to Other Funds Due from Other Funds G391 $ Due to Other Governments Deferred Revenues State and Federal, Receivables G410 $ Total Liabilities Due from Other Governments G440 $ Fund Balance - Reserved Inventory of Materials and Supplies G445 $ Encumbrances Inventory of Materials and Supplies Restricted Assets Repairs Cash, Special Reserves G230 $ Debt Cash in Time Deposits, Special Reserves G231 Total Reserved Investment in Securities, Special Reserves G452 Investment in Repurchase Agreements, Special Reserves G453 Total Restricted Assets $ TOTAL ASSETS $ Fund Balance - Unreserved Appropriated - Esuing Year's Budget Unappropriated Total Unreserved Fund Equity TOTAL LIABILITIES AND FUND EQUITY G - 1 EDPCODE G600 $ C601 $ G637 G621 G622 G615 G690 G630 G631 G691 G700 $ G720 G882 G884 G910 G911 SEWER FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , MODIFIED DC NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET ACTUAL EDPCODF. Revenues Real Property Taxes G1049M $ $ Real Property Tax Items G1099M Departmental Income G1299M Use of Money and Property G2499M Sale of Property and Comp. for Loss G2699M Miscellaneous Local Sources G2799M Interfund Revenues C2801M State Aid G3099M Federal Aid C4099M Total Revenues $ $ Interfund Transfers C5031M Proceeds of Obligations C5799M TOTAL REVENUES AND OTHER SOURCES $ S Other Appropriated Fund Balance G599M Appropriated Reserve G511M Obligations Authorized G530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support C1999M $ $ Home and Community Service G8999M Employee Benefits G9199M Debt Service (Principal and Int.) G9899M Total Expenditures $ $ Interfund Transfers G9999M TOTAL EXPENDITURES AND OTHER USES $ $ Other Budgetary Purposes G962M TOTAL $ EDPCODE G1998M $ C8998M G9198M C9898M C9998M DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) 61 G - 2 SEWER FUND ANALYSIS OF CHANGES IN FUND FQXJTY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* C8021 S Prior Period ADJUSTMENTS:(**) ADDITIONS G8012 $ ADDITIONS G8012. DEDUCTIONS G8015 DEDUCTIONS G8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* C8029 $ *'Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. G - 3 SEWER FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE SALES OF PROPERTY AND EDPCODE REAL PROPERTY TAXES G1001 $ COMPENSATION FOR LOSS REAL PROPERTY TAX ITEMS Sales of Scrap and Materials G2650 $ Special Assessments (Ad Valorem) G1028 $ Minor Sales G2655 Special Assessments (Other) G1030 Sales of Real Property G2660 Total Real Property Tax Items $ Sales of Equipment G2665 Insurance Recoveries G2680 DEPARTMENTAL INCOME Other Compensation for Loss G2690 Sewer Rents G2120 $ Total Sales of Prop. and Comp.for loss $ Sewer Charges G2122 Interest and Pen. on Sewer Accounts G2128 MISCELLANEOUS LOCAL SOURCES Sewer Services Other Governments G2374 Refunds of Prior Year's Expenditures G2701 $ G Gifts and Donations G2705 Total Departmental Income $ G G USE OF MONEY AND PROPERTY Total Miscellaneous Local Sources $ Interest and Earnings G2401 $ Rental of Real Property, Individuals G2410 INTERFUND REVENUES G2801 $ Rental of Real Property - Other Governments G2412 STATE AID Rental of Equipment, Individuals G2414 Operation and Maintenance G3901 $ Rental of Equipment, Other Governments G2416 G Commissions G2450 G Total Use of Money and Property $ Total State Aid $ FEDERAL AID G $ G Total Federal Aid $ TOTAL REVENUES $ INTERFUND TRANSFERS G5031 $ INTERFUND TRANSFERS FOR DEBT SERVICE G5050 $ PROCEEDS OF OBLIGATIONS G57 $ TOTAL REVENUES AND OTHER SOURCES $ G - 4 EDPCODE GENERAL GOVERNMENT SUPPORT Unallocated Insurance G1910 $ Municipal Association Dues G1920 Judgements and Claims G1930 Purchase of Land G1940 Taxes and Assessments G1950 G Total General Government Support $ HOME AND COMMUNITY SERVICES Sanitation Administration G8110 $ Sanitary Sewers G8120 Sewage Treatment and Disposal G8130 G G Total Home and Community Services $ SEWER FUND * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND TOTAL SERVICES CAPITAL OUTLAY 0 1 2 CONTRACTUAL EMPLOYEE EXPENDITURES BENEFITS 4 8 G - 5 SEWER FUND * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCODE DEBT INTEREST State Retirement G9010.8 $ Term Bonds Social Security G9030.8 Serial Bonds Workers Compensation G9040.8 Statutory Installment Bonds Life Insurance G9045.8 Bond Anticipation Notes Unemployment Insurance G9050.8 Capital Notes Disability Insurance C9055.8 Budget Notes Hospital, Medical and Dental Insurance G9060.8 Revenue Anticipation Notes G .8 Installment Purchase Debt Total Employee Benefits $ State Loans Total Debt Principal and Interest DEBT PRINCIPAL Term Bonds G9700.6 $ TOTAL EXPENDITURES Serial Bonds G9710.6 Statutory Installment Bonds G9720.6 INTERFUND TRANSFERS Bond Anticipation Notes G9730.6 Other Funds Capital Notes G9740.6 Capital Projects Fund Installment Purchase Debt G9785.6 State Loans G9790.6 Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES G - 6 EDPCODE G9700.7 G9710.7 G9720.7 G9730.7 G9740.7 G9750.7 G9770.7 G9785.7 G9790.7 G9901.9 $ G9950.9 G .9 G .9 PUBLIC LIBRARY FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable L600 $ Cash L200 $ Time Deposits L201 Accrued Liabilities Petty Cash L210 Accrued Liabilities L601 $ Due to Employees Retirement Total Cash $ System L637 Total Accrued Liabilities $ Investments Investment in Securities L450 $ Other Liabilities Investment in Repurchase Agreements L451 L $ Total Investments $ L Total Other Liabilities $ Due from Other Funds L391 $ Due to Other Funds L630 $ Due from Other Governments L440 $ Deferred Revenues L691 $ Restricted Assets Cash, Special Reserve L230 $ Total Liabilities $ Cash in Time Deposits, Special Reserves L231 Investment in Securities, Fund Balance - Reserved Special Reserves L452 Encumbrances L700 $ Investment in Repurchase Agreement, L Special Reserves L453 Repairs L882 Debt L884 Total Restricted Assets $ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Yr.'s Budget L910 $ Unappropriated L911 Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ L - 1 PUBLIC LIBRARY FLINT SUMMARY STATEMENT OF REVENUES AND EXPENDT_TTTTES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes L1049M $ Real Property Tax Items L1099M Departmental Income L1299M Use of Money and Property L2499M Sale of Property and Comp. for Loss L2699M Miscellaneous Local Sources L2799M Interfund Revenues L2801M State Aid L3099M Federal Aid L4099M Total Revenues $ Interfund Transfers L5031M Proceeds of Obligations L5799M TOTAL REVENUES AND OTHER SOURCES S Other Appropriated Fund Balance L599M Appropriated Reserve L511M Obligations Authorized L530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures Culture and Recreation L7999M Employee Benefits L9199M Debt Service (Principal and Int.) L9899M Total Expenditures $ Interfund Transfers L9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes L962M TOTAL $ MODIFIED DO NOT I'EY ENTER BUDGET ACTUAL EDPCODE ENCUMBRANCES EDPCODE L7998M L9198M L9898M L9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) L - 2 PUBLIC LIBRARY FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* L8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS L8012 $ ADDITIONS L8012 DEDUCTIONS L8015 DEDUCTIONS L8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* L8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. L - 3 PUBLIC LIBRARY FUND * DETAIL OF REVENUES A14D OTHER SOURCES EDPCODE REAL PROPERTY TAXES L1001 $ DEPARTMENTAL INCOME Library Service for Free Association Libraries L2080 Library Charges L2082 Library Service to Other Governments L2360 Total Departmental Income $ USE OF MONEY AND PROPERTY Interest and Earnings L2401 $ Rental of Real Property,Individuals L2410 Rental of Real Property, Other Governments L2412 Commissions L2450 Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials L2650 $ Sales of Equipment L2665 Sales of Instructional Supplies L2670 Insurance Recoveries L2680 Other Compensation for Loss L2690 Total Sales of Prop. and Compensation for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures L2701 $ Gifts and Donations L2705 Endowment and Trust Fund Income L2755 Library System Grant L2760 L L Total Miscellaneous Local Sources $ INTERFUND REVENUES L2801 $ STATE AID FOR LIBRARIES L3840 $ FEDERAL AID FOR LIBRARIES L4840 $ TOTAL REVENUES $ INTERFUND TRANSFERS L5031 $ TOTAL REVENUES AND OTHER SOURCES L - 4 PUBLIC LIBRARY FUND * DETAIL OF EXPENDITURES AND OTHER USES EDPCODE CULTURE AND RECREATION Personal Service L7410.1 $ Equipment and Other Capital Outlay L7410.2 Contractual Expenditures L7410.4 Total Culture and Recreation $ EMPLOYEE BENEFITS State Retirement L9010.8 $ Social Security L9030.8 Workers Compensation L9040.8 Life Insurance L9045.8 Unemployment Insurance L9050.8 Disability Insurance L9055.8 Hospital, Medical and Dental Insurance L9060.8 L .8 L .8 Total Employee Benefits $ TOTAL EXPENDITURES $ INTERFUND TRANSFERS L .9 $ TOTAL EXPENDITURES AND OTHER USES $ L - 5 This page has intentionally been left blank. INSURANCE RESERVE FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY ELMODE EDPCODE Cash Accounts Payable CS600 $ Cash CS200 $ Time Deposits CS201 Accrued Liabilities Petty Cash CS210 Accrued Liabilities CS601 $ Total Cash $ Due to Employees Retire Sys. CS637 Total Accrued Liabilities $ Investments Investment in Securities CS450 $ Notes Payable Investment in Repurchase Agreements CS451 Bond Anticipation Notes CS626 $ Total Notes Payable $ Total Investments $ Due to Other Funds CS630 $ Accounts Receivable CS380 $ Other Liabilities - Overpayments CS690 $ Less: Allowance for Receivables CS389 ( ) Deferred Revenues CS691 $ Net Accounts Receivable $ Total Liabilities $ Due from Other Funds CS391 $ Fund Balance - Reserved Restricted Assets Encumbrances CS700 $ Cash; Special Reserves CS230 $ Workers Compensation Reserve CS814 Cash in Time Deposits, Special Reserves CS231 Unemployment Insurance Reserve CS815 Investment in Securities, Insurance Reserve CS863 Special Reserves CS452 .Judgements and Claims CS867 Investment in Repurchase Agreements, Total. Reserved $ Special Reserves CS453 Fund Balance - Unreserved Total Restricted Assets $ Appropriated -Ensuing fear's Pudget CS910 $ Unappropriated CS911 Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY *Suburban Towns Only CS - 1 INSURANCE RESERVE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Use of Money and Property CS2499M $ Sale of Property and Comp. for Loss CS2699M Miscellaneous Local Sources CS2.799M Total Revenues $ Interfund Transfers CS5031M Proceeds of Obligations CS5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance CS599M Appropriated Reserve CS511M Obligations Authorized CS530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support CS1999M $ Employee Benefits CS9199M Debt Service (Principal and Int.) CS9899M Total Expenditures Interfund Transfers CS9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes CS962M TOTAL $ MODIFIED DO NOT KEY ENTER BUDGET ACTUAL EDPCODE ENCUMBRANCES EDPCODE $ CS1998M $ $ CS9198M CS9898M CS9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) CS-2 INSURANCE RESERVE FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* CS8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS CS8012 $ ADDITIONS CS8012 DEDUCTIONS CS8015 DEDUCTIONS CS8015 Net Prior Period Adiustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* CS8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CS-3 INSURANCE ?tESER�T TJTrTD * DETAIL OF REVENUES AND OTIM1: SOLKES EDPCODE USE OF MONEY AND PROPERTY Interest and Earnings CS2401 $ CS Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION ICR LOSS Insurance Recoveries CS2650 $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Year Expenditures CS2701 $ Employees Contributions CS2709 Unclassified (Specify) CS2770 Total Miscellaneous Local Sources $ TOTAL REVENUES $ INTERFUND TRANSFERS CS5031 $ PROCEEDS OF OBLIGATIONS CS57_ $ TOTAL REVENUES AND OTHER SOURCES $ CS - 4 INSURANCE RESERVE FUND * DETAII. OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY GENERAL GOVERNMENT SUPPORT 0 1 2 Administration CS1710 $ $ $ Excess Insurance CS1722 Judgements and Claims CS1930 Property Loss CS1931 Other (Specify) CS1989 Total General Government Support $ $ $ EMPLOYEE BENEFITS State Retirement CS9010.8 $ Social Security CS9030.8 Workers Compensation CS9040.8 Life Insurance CS9045.8 Unemployment Insurance CS9050.8 Disability Insurance CS9055.8 Hospital, Medical & Dental Ins. CS9060.8 CS .8 CS .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds CS9700.6 $ Serial Bonds CS9710.6 Statutory Installment Bonds CS9720.6 Capital Notes CS9740.6 DEBT INTEREST Term Bonds CS9700.7 $ Serial Bonds CS9710.7 Statutory Installment Bonds CS9720.7 Bond Anticipation Notes CS9730.7 Cep1tal Notes CS9740.7 Total Debt Principal and Interest $ TOTAL EXPENDITURES $ TOTAL EXPENDITURES AND OTHER USES $ CONTRACTUAL EMPLOYEE EXPENDITURES BENEFITS 4 8 r $ M CS - 5 This page has intentionally been left blank. SPECIAL REVENUE FUND * BALANCE SHEET * AS OF LIABILITIES AND FUND EQUITY ASSETS EDPCODE EDPCODE Accounts Payable C600 $ Cash Cash C200 $ Time Deposits C201 Accrued Liabilities Petty Cash C210 Accrued Liabilities C601 $ Obligations C220 Due to Employees Retire. System C637 Revenue Anticipation Notes C222 Total Accrued Liabilities $ Fiscal Agent C223 Total Cash $ Notes Payable Revenue Anticipation C621 $ Investments Budget C622 Investment in Securities C450 $ Total Notes Payable $ Investment in Repurchase Agreements C451 Other Liabilities - Total Investments $ Overpayments C690 $ Due to Other Funds C630 $ Due to Other Governments C631 $ Accounts Receivable C380 $ Less: Allowance for Receivables C389 ( ) Deferred Revenues C691 $ Net Accounts Receivable $ Total Liabilities $ Due from Other Funds C391 $ Fund Balance - Reserved State and Federal, Receivables C410 $ Encumbrances C700 $ Inventory of Materials and Due from Other Governments C440 $ Supplies C720 Repairs C882 Inventory of Materials and Supplies C445 $ Debt C884 Total Reserved S Restricted Assets Cash, Special Reserves C230 S Fund Balance - Unreserved Cash in Time Deposits, Special Reserves C231 Appropriated -Ensuing Year's Investment in Securities, Budget C910 $ Special Reserves C452 Unappropriated C911 Investment in Repurchase Agreements, Total Unreserved $ Special Reserves C453 Fund Equity $ Total Restricted Assets $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ C - 1 SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes C1049M $ Real Property Tax Items C1099M Departmental Income C1299M Intergovernmental Charges C2398M Use of Money and Property C2499M Sale of Property and Comp. for Loss C2699M Miscellaneous Local Sources C2799M Interfund Revenues C2801M State Aid C3099M Federal Aid C4099M Total Revenues $ Interfund Transfers C5031M Proceeds of Obligations C5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance C599M Appropriated Reserve C511M Obligations Authorized C530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support C1999M $ Public Safety C3999M Health C4999M Transportation C5999M Economic Assist. and Opportunity C6999M Culture and Recreation C7999M Home and Community Service C8999M Employee Benefits C9199M Debt Service (Principal and Int.) C9899M Total Expenditures $ Interfund Transfers C9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes C962M TOTAL $ MODIFIED DO NOT KEY ENTER BUDGET ACTUAL EDPCODE ENCUMBRANCES S $ S $ EDPCODE $ C1998M $ $ C3998M C4998M C5998M C6998M C7998M C8998M C9198M C9898M C9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) C - 2 SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* C8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS C8012 $ ADDITIONS C8012 DEDUCTIONS C8015 DEDUCTIONS C8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* C8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. C - 3 SPECIAL REVENUE FUND * DETAIL OF REVENUES AND OTHER SOURCES , EDPCODE REAL PROPERTY TAXES C1001 $ REAL PROPERTY TAX ITEMS C $ DEPARTMENTAL INCOME Airport Fees and Rentals C1770 $ Airport Concessions C1774 Airport Sales of Supplies C1776 Park and Recreation Charges C2001 Special Recreational Facility Charges C2025 C C USE OF MONEY AND PROPERTY Interest and Earnings C2401 $ C Commissions C2450 Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials C2650 $ Minor Sales, Other C2655 Sales of Real Property C2660 Sales of Equipment C2665 Insurance Recoveries C2680 Total Sales of Prop. and Compensation for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Year Expenditures C2701 $ C Total Miscellaneous Local Sources $ INTERFUND REVENUES C2801 $ STATE AID C $ FEDERAL AID C $ TOTAL REVENUES $ INTERFUND TRANSFERS C5031 $ INTERFUND TRANSFERS FOR DEBT SERVICE C5050 $ PROCEEDS OF OBLIGATIONS C57 $ TOTAL REVENUES AND OTHER SOURCES $ C - 4 SPECIAL REVENUE FUND DETAIL OF EXPENDITURES AND OTHER USES EDPCODE TOTAL FUNCTIONAL UNIT 0 C C C C EMPLOYEE BENEFITS State Retirement C9010.8 $ Social Security C9030.8 Workers Compensation C9040.8 Life Insurance C9045.8 Unemployment Insurance C9050.8 Disability Insurance C9055.8 Hospital, Medical & Dental Ins. C9060.8 C .8 C .8 Total Employee Benefits DEBT PRINCIPAL Term Bonds C9700.6 $ Serial Bonds C9710.6 Statutory Installment Bonds C9720.6 C .6 DEBT INTEREST Term Bonds C9700.7 Serial Bonds C9710.7 Statutory Installment Bonds C9720.7 Bond Anticipation Notes C9730.7 Budget Notes C9750.7 Revenue Anticipation Notes C9770.7 C .7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ TRANSFERS TO: C $ TOTAL EXPENDITURES AND OTHER USES $ PERSONAL EQUIPMENT AND CONTRACTUAL SERVICES CAPITAL OUTLAY EXPENDITURES 1 2 4 EMPLOYEE BENEFITS 8 C - 5 This page has intentionally been left blank. LIGHTING DISTRICT FUND * BALANCE SHEET * AS OF e— t ►,1 �,� �� ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Liabilities (specify) Cash SL200 $ 7 SL $ Time Deposits SL201 5 3 Total Cash $ 3 S 6 SL $ Other Assets (specify) Fund Balance - Reserved SL $ Encumbrances SL700 $ SL SL $ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SL910 $ Unappropriated SL911 3 , -6 Total Unreserved $ 35-6) Fund Equity $ 350 TOTAL ASSETS $ 3-5-6 TOTAL LIABILITIES AND FUND EQUITY $ �35_6 SL - 1 me. Lam, , 4 Pe t- , LIGHTING DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED ec cam•, �,� r , l r1$L MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues Real Property Taxes SL1049M $ 2 v U Departmental Income SL1299M Use of Money and Property SL2499M ---c - Licenses and Permits SL2599M Fines and Forfeitures SL2649M Sale of Property and Comp. for Loss SL2699M Miscellaneous Local Sources SL2799M Interfund Revenues SL2801M State Aid SL3099M Federal Aid SL4099M Total Revenues $ Z O Interfund Transfers SL5031M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SL599M Appropriated Reserve SL511M TOTAL, $ 3 2 0 e, EXPENDITURES AND OTHER USES Expenditures Transportation SL5999M $ 2 0 Employee Benefits SL9199M Debt Service (Principal and Int.) SL9899M Total Expenditures $ 3, 2 o v Interfund Transfers SL9999M TOTAL EXPENDITURES AND OTHER USES $ j. C U Other Budgetary Purposes SL962M TOTAL $ j, — D C DO NOT KEY ENTER ACTUAL $ 9� ENCUMBRANCES DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) 9� $ $ 9 $ 3, y $ EDPCODE $� 2 SL5998M $ $ - -4/ 2 6, SL9198M SL9898M $ $ $ SL9998M SL - 2 LIGHTING DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND EQUITY FOR FISCAL YEAR ENDED EDPCODE TOTAL LIGHTING DISTRICT LIGHTING DISTRICT Fund Equity Begin. of Fiscal Year* SL8021 $ '% $ $ Prior Period ADJUSTMENTS:(**) ADDITIONS SL8012 ADDITIONS SL8012 DEDUCTIONS SL8015 DEDUCTIONS SL8015 RESTATED Fund Equity Begin. Fiscal Year $ `7 y $ $ Add: Revenues and Other Sources 3. 2 cy6 Deduct: Expenditures and Other Uses j/ (o 2 (o Revenues and Other Sources Over (Under) Expenditures and Other Uses $ - 3 ?� 0� $ $ Fund Equity End of Fiscal Year* SL8029 $ 3 5`� $ $ LIGHTING DISTRICT LIGHTING DISTRICT Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statments resulting from either changes in accounting principles or correction of errors. SL - 3 REVENUES AND OTHER SOURCES REAL PROPERTY TAXES TOTAL REVENUES INTERFUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES TRANSPORTATION Street Lighting LIGHTING DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND OTHER USES EDPCODE TOTAL LIGHTING DISTRICT LIGHTING DISTRICT LIGHTING DISTRICT LIGHTING DISTRICT SL1001 $_ �_ v SL,2YO/ 9� SL $ SL5031 $ $�C/G cj Y6 $ o $ /, �o $ $ S S S S $ 2$ l a $ $ SL5182.4 $ SL SL TOTAL EXPENDITURES $ INTERFUND TRANSFERS SL $ $ r TOTAL EXPENDITURES AND OTHER USES $ $ $ $ S S S $ / ; 2 !� $ $ SL - 4 WATER DISTRICT FUND x BALANCE SHEET AS OF ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable SW600 Cash SW200 $ Time Deposits SW201 Accrued Liabilities Petty Cash SW210 Accrued Liabilities SW601 Obligations SW220 Due to Emp. Retirement Sys. SW637 Revenue Anticipation Notes SW222 Total Accrued Liabilities Fiscal Agent SW223 Total Cash $ Notes Payable Revenue Anticipation SW621 Investments Budget SW622 Investment in Securities SW450 $ Total Notes Payable Investment in Repurchase Agreements SW451 Total Investments $ Other Liabilities Customer Deposits SW615 Water Rents Receivable SW350 $ Overpayments SW690 SW Accounts Receivable SW380 $ Total Other Liabilities Less: Allowance for Receivables SW389 ( ) Net Accounts Receivable $ Due to Other Funds SW630 Due from Other Funds SW391 $ Due to Other Governments SW631 Due from Other Governments SW440 $ Deferred Revenues SW691 Inventory of Materials and Supplies SW445 $ Total Liabilities Restricted Assets Fund Balance - Reserved Cash, Special Reserves SW230 $ Encumbrances SW700 Cash in Time Deposits, Special Reserves SW231 Inventory of Mat. & Supplies SW720 Repairs SW882 Investment in Securities, Debt SW884 Special Reserves SW452 Total Reserved Investment in Repurchase Agreements, Special Reserves SI-7453 Fund Balance - Unreserved Appropriated -Ensuing Yr.'s Total Restricted Assets $ Budget SW910 Unappropriated SW911 Total Unreserved Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY SW - 1 WATER DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes SW1049M $ Real Property Tax Items SW1099M Departmental Income SW1299M Use of Money and Property SW2499M Sale of Property and Comp. for Loss SW2699M Miscellaneous Local Sources SW2799M Interfund Revenues SW2801M State Aid SW3099M Federal Aid SW4099M Total Revenues $ Interfund Transfers SW5031M Proceeds of Obligations SW5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SW599M Appropriated Reserve SW511M Obligations Authorized SW530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SW1999M $ Home and Community Service SW8999M Employee Benefits SW9199M Debt Service (Principal and Int.) SW9899M Total Expenditures $ Interfund Transfers SW9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SW962M TOTAL $ DO NOT KEY ENTER VARIANCE MODIFIED DO NOT KEY ENTER FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) EDPCODE $ SW1998M $ $ SW8998M SW9198M SW9898M SW9998M SW - 2 WATER DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* SW8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SW8012 $ ADDITIONS SW8012 DEDUCTIONS SW8015 DEDUCTIONS SW8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SW8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SW - 3 WATER DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE REAL PROPERTY TAXES SW1001 $ REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) SW1028 $ Special Assessments (Other) SW1030 Total Real Property Tax Items $ DEPARTMENTAL INCOME Metered Water Sales SW2140 $ Unmetered Water Sales SW2142 Water Service Charges SW2144 Interest and Penalties of Water Sales SW2148 Water Services, Other Governments SW2378 SW Total Departmental Income $ USE OF MONEY AND PROPERTY Interest and Earnings SW2401 $ Commissions SW2450 Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SW2650 $ Sales of Equipment SW2665 Insurance Recoveries SW2680 Total Sales of Prop. and Comp. for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Year Expenditures SW2701 $ SW Total Miscellaneous Local Sources $ INTERFUND REVENUES SW2801 $ STATE AID SW $ FEDERAL AID SW $ TOTAL REVENUES $ INTERFUND TRANSFERS SW5031 $ INTERFUND TRANSFER FOR DEBT SERVICE SW5050 $ PROCEEDS OF OBLIGATIONS SW57_ $ TOTAL REVENUES AND OTHER SOURCES $ SW - 4 EDPCODE GENERAL GOVERNMENT SUPPORT Unallocated Insurance SW1910 $ Municipal Association Dues SW1920 Judgements and Claims SW1930 Purcbase of Land SW1940 Taxes and Assessments SW1950 SW Total General Government Support $ HOME AND COMMUNITY SERVICES Water Administration SW8310 $ Source of Supply, Power and Pumping SW8320 Purification SW8330 Transportation and Distribution SW8340 SW SW Total Home and Community Services $ WATER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 SW - 5 WATER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCODE DEBT INTEREST EDPCODE State Retirement SW9010.8 $ Term Bonds SW9700.7 Social Security SW9030.8 Serial Bonds SW9710.7 Workers Compensation SW9040.8 Statutory Installment Bonds SW9720.7 Life Insurance SW9045.8 Bond Anticipation Notes SW9730.7 Unemployment Insurance SW9050.8 Capital Notes SW9740.7 Disability Insurance SW9055.8 Budget Notes SW9750.7 Hospital, Medical and Dental Insurance SW9060.8 Tax Anticipation Notes SW9760.7 SW .8 Revenue Anticipation Notes SW9770.7 Total Employee Benefits $ Installment Purchase Debt SW9785.7 State Loans SW9790.7 DEBT PRINCIPAL Total Debt Principal and Interest $ Term Bonds SW9700.6 $ Serial Bonds SW9710.6 TOTAL EXPENDITURES $ Statutory Installment Bonds SW9720.6 Bond Anticipation Notes SW9730.6 INTERFUND TRANSFERS Capital Notes SW9740.6 Other Funds SW9901.9 $ Installment Purchase Debt SW9785.6 Capital Projects Fund SW9950.9 State Loans SW9790.6 SW .9 SW .9 Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ SW - 6 FIRE PROTECTION DISTRICT FUND * BALANCE SHEET * AS OF n,,,.. c t� m k N k- :�/ 9 ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Liabilities (specify) Cash SF200 $ SF $ Time Deposits SF201 Total Cash $ SF $ Other Assets (specify) Fund Balance - Reserved SF $ Encumbrances SF700 $ SF SF $ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SF910 $ Unappropriated SF911 Total Unreserved $ Fund Equity $ TOTAL ASSETS TOTAL LIABILITIES AND FUND EQUITY $ SF-1 Cam- ,-,-t- FIRE PROTECTION DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED 1 ec 0- � r �- 31 , ! 9 y;% MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues Real Property Taxes SF1049M $ 31. %y U Real Property Tax Items SF1099M Departmental Income SF1299M Use of Money and Property SF2499M Sale of Property and Comp. for Loss SF2699M Miscellaneous Local Sources SF2799M Interfund Revenues SF2801M State Aid SF3099M Federal Aid SF4099M Total Revenues $ / CJ Al G Interfund Transfers SF5031M TOTAL REVENUES AND OTHER SOURCES $ ;j C/�i D Other Appropriated Fund Balance SF599M Appropriated Reserve SF511M Obligations Authorized A530M TOTAL $ 3 I y 6 EXPENDITURES AND OTHER USES Expenditures General Government Support SF1999M $ 3 1, Employee Benefits SF9199M Debt Service (Principal and Int.) SF9899M Total Expenditures $ ) Q y Interfund Transfers SF9999M TOTAL EXPENDITURES AND OTHER USES $ 3) , q �% G Other Budgetary Purposes SF962M TOTAL $ 3), 9 ,q 0 DO NOT KEY ENTER ACTUAL $ G CSC` $ 31, 9-4/�' $ 31, % S/ � $ 31� 9 IC $ 31 . 91� C $ -3l.�/ DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) EDPCODE SF1998M $ $ ' SF9198M SF9898M $ $ SF9998M $ $ _{. SF - 2 EDPCODE Fund Equity Begin. of Fiscal Year* SF8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SF8012 ADDITIONS SF8012 DEDUCTIONS SF8015 DEDUCTIONS SF8015 Net Prior Period Adjustments $ RESTATED Fund Equity Begin. of Fiscal Year $ Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses $ Fund Equity End of Fiscal Year SF8029 $ FIRE PROTECTION DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND EQUITY FOR FISCAL YEAR ENDED e c e , b E: � ->�b i � FIRE FIRE PROTECTION PROTECTION TOTAL DISTRICT DISTRICT _-0- $ yam_ $ 990 FIRE PROTECTION DISTRICT FIRE PROTECTION DISTRICT *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SF - 3 REVENUES REAL PROPERTY TAXES TOTAL REVENUES INTERFUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES EXPENDITURES PUBLIC SAFETY Fire Protection FIRE PROTECTION DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND USES FIRE FIRE FIRE PROTECTION PROTECTION PROTECTION EDPCODE TOTAL DISTRICT DISTRICT DISTRICT SF1001 $ 3 1, C1 14 U $ l , cl y C $ $ $ SF $ $ $ $ $ SF $ $ $ $ $ s -3 $ �, 9y $ $ $ SF5031 $ $ $ $ $ $ 1, qyv s $ $ $ SF3410. 4 $ S-3 1, C/ ,v o S SF $ $ $ SF $ $ $ TOTAL EXPENDITURES $ ! Ll '-/ L $ Lf y O $ INTERFUND TRANSFERS SF $ $ $ TOTAL EXPENDITURES AND OTHER USES $ ! ' �/ O S j, L? G $ FIRE PROTECTION DISTRICT SF - 4 SEWER DISTRICT FUND * BALANCE SHEET * AS OF ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable SS600 Cash SS200 $ Time Deposits SS201 Accrued Liabilities Petty Cash SS210 Accrued Liabilities SS601 Obligations SS220 Due to Emp. Retirement Sys. SS637 Revenue Anticipation Notes SS222 Total Accrued Liabilities Fiscal Agent SS223 Total Cash $ Notes Payable Revenue Anticipation SS621 Investments Budget SS622 Investment in Securities SS450 $ Total Notes Payable Investment in Repurchase Agreements SS451 Total Investments $ Due to Other Funds SS630 Sewer Rents Receivable SS360 $ Due to Other Governments SS631 Other Liabilities-Overpymts. SS690 Accounts Receivable SS380 $ Deferred Revenues SS691 Less: Allowance for Receivables SS389 ( ) Net Accounts Receivable $ Total Liabilities Due from Other Funds SS391 $ Fund Balance - Reserved Encumbrances SS700 State and Federal, Receivables SS410 $ Inventory of Mat. & Supplies SS720 Repairs SS882 Due from Other Governments SS440 $ Debt SS884 Total Reserved Inventory of Materials and Supplies SS445 $ Fund Balance - Unreserved Restricted Assets Appropriated -Ensuing Year's Cash, Special Reserves SS230 $ Budget SS910 Cash in Time Deposits, Special Reserves SS231 Unappropriated SS911 Investment in Securities, Total Unreserved Special Reserves SS452 Investment in Repurchase Agreements, Fund Equity Special Reserves SS453 Total Restricted Assets $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY S SS-1 SEWER DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes SS1049M $ Real Property Tax Items SS1099M Departmental Income SS1299M Use of Money and Property SS2499M Sale of Property and Comp. for Loss SS2699M Miscellaneous Local Sources SS2799M Interfund Revenues SS2801M State Aid SS3099M Federal Aid SS4099M Total Revenues $ Interfund Transfers SS5031M Proceeds of Obligations SS5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SS599M Appropriated Reserve SS511M Obligations Authorized SS530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SS1999M $ Home and Community Service SS8999M Employee Benefits SS9199M Debt Service (Principal and Int.) SS9899M Total Expenditures $ Interfund Transfers SS9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SS962M TOTAL $ DO NOT KEY ENTER VARIANCE MODIFIED DO NOT KEY ENTER FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) EDPCODE $ SS1998M $ $ SS8998M SS9198M SS9898M SS9998M SS - 2 SEWER DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* SS8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SS8012 $ ADDITIONS SS8012 DEDUCTIONS SS8015 DEDUCTIONS SS8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SS8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SS - 3 SEWER DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE REAL PROPERTY TAXES SS1001 $ SALES OF PROPERTY AND COMPENSATION FOR LOSS EDPCODE REAL PROPERTY TAX ITEMS Sales of Scrap and Materials SS2650 $ Special Assessments (Ad Valorem) SS1028 $ Minor Sales SS2655 Special Assessments (Other) SS1030 Sales of Real Property SS2660 Total Real Property Tax Items $ Sales of Equipment SS2665 Insurance Recoveries SS2680 DEPARTMENTAL INCOME Other Compensation for Loss SS2690 Sewer Rents SS2120 $ Total Sales of Prop. and Comp. for Loss $ Sewer Charges SS2122 Interest and Pen. on Sewer Accounts SS2128 MISCELLANEOUS LOCAL SOURCES Sewer Services Other Governments SS2374 Refunds of Prior Yr. Expenditures SS2701 $ SS Gifts and Donations SS2705 Total Departmental Income $ SS SS USE OF MONEY AND PROPERTY Total Misc. Local Sources $ Interest and Earnings SS2401 $ Rental of Real Property SS2410 INTERFUND REVENUES SS2801 $ Rental of Real Property Other Governments SS2412 STATE AID Rental of Equipment Operation and Maintenance SS3901 $ Other Governments SS2416 SS Commissions SS2450 SS Total Use of Money and Property $ Total State Aid $ FEDERAL AID SS $ SS Total Federal Aid $ TOTAL REVENUES $ INTERFUND TRANSFERS SS5031 $ INTERFUND TRANSFERS FOR DEBT SERVICE SS5050 $ PROCEEDS OF OBLIGATION SS57 $ TOTAL REVENUES AND OTHER SOURCES $ SS-4 SEWER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS GENERAL GOVERNMENT SUPPORT 0 1 2 4 8 Unallocated Insurance SS1910 $ $ Municipal Association Dues SS1920 Judgements and Claims SS1930 Purchase of Land SS1940 $ Taxes and Assessments SS1950 SS $ $ Total General Government Support $ $ $ $ $ HOME AND COMMUNITY SERVICES Sanitation Administration SS8110 $ $ $ $ $ Sanitary Sewers SS8120 Sewage Treatment and Disposal SS8130 SS SS Total Home and Community Services $ $ $ $ $ SS-5 SEWER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCODE DEBT INTEREST EDPCODE State Retirement SS9010.8 $ Term Bonds SS9700.7 Social Security SS9030.8 Serial Bonds SS9710.7 Workers Compensation SS9040.8 Statutory Installment Bonds SS9720.7 Life Insurance SS9045.8 Bond Anticipation Notes SS9730.7 Unemployment Insurance SS9050.8 Capital Notes SS9740.7 Disability Insurance SS9055.8 Budget Notes SS9750.7 Hospital, Medical and Dental Insurance SS9060.8 Revenue Anticipation Notes SS9770.7 SS .8 Installment Purchase Debt SS9785.7 Total Employee Benefits $ State Loans SS9790.7 Total Debt Principal and Interest $ DEBT PRINCIPAL Term Bonds SS9700.6 $ TOTAL EXPENDITURES $ Serial Bonds SS9710.6 Statutory Installment Bonds SS9720.6 INTERFUND TRANSFERS Bond Anticipation Notes SS9730.6 Other Funds SS9901.9 $ Capital Notes SS9740.6 Capital Projects Fund SS9950.9 Installment Purchase Debt SS9785.6 SS .9 State Loans SS9790.6 SS .9 Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ SS - 6 DRAINAGE DISTRICT FUND * BALANCE SHEET * AS OF , ASSETS EDPCODE LIABILITIES AND FUND EQUITY EDPCODE Cash Cash SD200 $ Accounts Payable SD600 $ Time Deposits SD201 Accrued Liabilities Petty Cash SD210 Accrued Liabilities SD601 $ Obligations SD220 Due to Emp. Retirement Sys. SD637 Revenue Anticipation Notes SD222 Total Accrued Liabilities $ Fiscal Agent SD223 Total Cash $ Notes Payable Revenue Anticipation SD621 $ Investments Budget SD622 Investment in Securities SD450 $ Total Notes Payable $ Investment in Repurchase Agreements SD451 Total Investments $ Other Liabilities - Overpayments SD690 $ Accounts Receivable SD380 $ Less: Allowance for Receivables SD389 ( ) Due to Other Funds SD630 $ Net Accounts Receivable $ Due to Other Governments SD631 $ Due from Other Funds SD391 $ Deferred Revenues SD691 $ State and Federal, Receivables SD410 $ Total Liabilities $ Due from Other Governments SD440 $ Fund Balance - Reserved Inventory of Materials & Supplies SD445 $ Encumbrances SD700 $ Inventory of Mat. & Supplies SD720 Restricted Assets Repairs SD882 Cash, Special Reserves SD230 $ Debt SD884 Cash in Time Deposits, Special Reserves SD231 Total Reserved $ Investment in Securities, Special Reserves SD452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves SD453 Budget SD910 $ Unappropriated SD911 Total Restricted Assets $ Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ SD - 1 DRAINAGE DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes SD1049M $ Real Property Tax Items SD1099M Departmental Income SD1299M Use of Money and Property SD2499M Sale of Property and Comp. for Loss SD2699M Miscellaneous Local Sources SD2799M Interfund Revenues SD2801M State Aid SD3099M Federal Aid SD4099M Total Revenues $ Interfund Transfers SD5031M Proceeds of Obligations SD5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SD599M Appropriated Reserve SD511M Obligations Authorized SD530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SD1999M $ Home and Community Service SD8999M Employee Benefits SD9199M Debt Service (Principal and Int.) SD9899M Total Expenditures $ Interfund Transfers SD9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SD962M TOTAL $ MODIFIED BUDGET DO NOT KEY ENTER ACTUAL DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) EDPCODE SD1998M $ $ SD8998M SD9198M SD9898M SD9998M SD - 2 DRAINAGE DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* SD8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SD8012 $ ADDITIONS SD8012 DEDUCTIONS SD8015 DEDUCTIONS SD8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SD8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SD - 3 REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME DRAINAGE DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE SDIO01 $ SD1028 SD1030 SD SD Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings SD2401 Commissions SD2450 SD Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SD2650 Sales of Equipment SD2665 Insurance Recoveries SD2680 SD Total Sales of Prop. and Comp. for Loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SD2701 SD SD Total Miscellaneous Local Sources INTERFUND REVENUES SD2801 STATE AID SD FEDERAL AID SD TOTAL REVENUES INTERFUND TRANSFERS SD5031 INTERFUND TRANSFERS FOR DEBT SERVICE SD5050 PROCEEDS OF OBLIGATIONS SD57_ TOTAL REVENUES AND OTHER SOURCES SD-4 EDPCODE FUNCTIONAL UNIT Drainage SD8540 $ SD SD SD EMPLOYEE BENEFITS State Retirement SD9010.8 $ Social Security SD9030.8 Workers Compensation SD9040.8 Life Insurance SD9045.8 Unemployment Insurance SD9050.8 Disability Insurance SD9055.8 Hospital,Medical & Dental Ins. SD9060.8 SD .8 SD .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SD9700.6 $ Serial Bonds SD9710.6 Statutory Installment Bonds SD9720.6 Bond Anticipation Notes SD9730.6 Capital Notes SD9740.6 Installment Purchase Debt SD9785.6 DEBT INTEREST Term Bonds SD9700.7 Serial Bonds SD9710.7 Statutory Installment Bonds SD9720.7 Bond Anticipation Notes SD9730.7 Capital Notes SD9740.7 Budget Notes SD9750.7 Revenue Anticipation Notes SD9770.7 Installment Purchase Debt SD9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ DRAINAGE DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 TRANSFERS TO: EDPCODE Other Funds SD9901.9 $ Capital Projects Fund SD9950.9 SD SD Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ SD-5 This page has intentionally been left blank. REFUSE AND GARBAGE DISTRICT FUND * BALANCE SHEET * AS OF ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash SR200 $ Accounts Payable SR600 Time Deposits SR201 Accrued Liabilities Petty Cash SR210 Accrued Liabilities SR601 Obligations SR220 Due to Emp.Retirement Sys. SR637 Revenue Anticipation Notes SR222 Total Accrued Liabilities Fiscal Agent SR223 Total Cash $ Notes Payable Revenue Anticipation SR621 Investments Budget SR622 Investment in Securities SR450 $ Total Notes Payable Investment in Repurchase Agreements SR451 Total Investments $ Other Liabilities - Overpayments SR690 Accounts Receivable SR380 $ Less: Allowance for Receivables SR389 ( ) Due to Other Funds SR630 Net Accounts Receivable $ Due to Other Governments SR631 Due from Other Funds SR391 $ Deferred Revenues SR691 State and Federal, Receivables SR410 $ Total Liabilities Due from Other Governments SR440 $ Inventory of Materials and Supplies SR445 $ Restricted Assets Cash, Special Reserves SR230 $ Cash in Time Deposits, Special Reserves SR231 Investment in Securities, Special Reserves SR452 Investment in Repurchase Agreements, Special Reserves SR453 Total Restricted Assets $ TOTAL ASSETS Fund Balance - Reserved Encumbrances SR700 Inventory of Mat.& Supplies SR720 Repairs SR882 Debt SD884 Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Yr.'s Budget SR910 Unappropriated SR911 Total Unreserved Fund Equity TOTAL LIABILITIES AND FUND EQUITY SR - 1 REFUSE AND GARBAGE DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes SR1049M $ Real Property Tax Items SR1099M Departmental Income SR1299M Use of Money and Property SR2499M Sale of Property and Comp. for Loss SR2699M Miscellaneous Local Sources SR2799M Interfund Revenues SR2801M State Aid SR3099M Federal Aid SR4099M Total Revenues $ Interfund Transfers SR5031M Proceeds of Obligations SR5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SR599M Appropriated Reserve SR511M Obligations Authorized SR530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SR1999M $ Home and Community Service SR8999M Employee Benefits SR9199M Debt Service (Principal and Int.) SR9899M Total Expenditures $ Interfund Transfers SR9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SR962M TOTAL $ MODIFIED DO NOT KEY ENTER BUDGET ACTUAL DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) I 1014WD SR1998M $ $ SR8998M SR9198M SR9898M S S SR9998M SR - 2 REFUSE AND GARBAGE DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* SR8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SR8012 $ ADDITIONS SR8012 DEDUCTIONS SR8015 DEDUCTIONS SR8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SR8029 $ *'Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SR - 3 REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME REFUSE AND GARBAGE DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE SR1001 $ SR1028 $ SR1030 SR SR SR SR Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings SR2401 Commissions SR2450 SR Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SR2650 Sales of Equipment SR2665 Insurance Recoveries SR2680 SR Total Sales of Prop. and Comp. for Loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SR2701 SR SR Total Miscellaneous Local Sources INTERFUND REVENUES SR2801 STATE AID SR FEDERAL AID SR TOTAL REVENUES INTERFUND TRANSFERS SR5031 INTERFUND TRANSFERS FOR DEBT SERVICE SR5050 PROCEEDS OF OBLIGATIONS SR57 TOTAL REVENUES AND OTHER SOURCES SR - 4 EDPCODE FUNCTIONAL UNIT Refuse and Gargage SR8160 $ SR SR SR EMPLOYEE BENEFITS State Retirement SR9010.8 $ Social Security SR9030.8 Workers Compensation SR9040.8 Life Insurance SR9045.8 Unemployment Insurance SR9050.8 Disability Insurance SR9055.8 Hospital,Medical & Dental Ins. SR9060.8 SR .8 SR .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SR9700.6 $ Serial Bonds SR9710.6 Statutory Installment Bonds SR9720.6 Bond Anticipation Notes SR9730.6 Capital Notes SR9740.6 Installment Purchase Debt SR9785.6 DEBT INTEREST Term Bonds SR9700.7 Serial Bonds SR9710.7 Statutory Installment Bonds SR9720.7 Bond Anticipation Notes SR9730.7 Capital Notes SR9740.7 Budget Notes SR9750.7 Revenue Anticipation Notes SR9770.7 Installment Purchase Debt SR9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ REFUSE AND GARBAGE DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 TRANSFERS TO: EDPCODE Other Funds SR9901.9 $ Capital Projects Fund SR9950.9 SR SR Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ SR - 5 This page has intentionally been left blank. PARK DISTRICT FUND * BALANCE SHEET * AS OF , ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash SP200 $ Accounts Payable SP600 Time Deposits SP201 Accrued Liabilities Petty Cash SP210 Accrued Liabilities SP601 Obligations SP220 Due to Emp. Retirement Sys. SP637 Revenue Anticipation Notes SP222 Total Accrued Liabilities Fiscal Agent SP223 Total Cash $ Notes Payable Revenue Anticipation SP621 Investments Budget SP622 Investment in Securities SP450 $ Total Notes Payable Investment in Repurchase Agreements SP451 Total Investments $ Other Liabilities - Overpayments SP690 Accounts Receivable SP380 $ Less: Allowance for Receivables SP389 ( ) Due to Other Funds SP630 Net Accounts Receivable $ Due to Other Governments SP631 Due from Other Funds SP391 $ Deferred Revenues SP691 State and Federal, Receivables SP410 $ Total Liabilities Due from Other Governments SP440 $ Fund Balance - Reserved Inventory of Materials and Supplies SP445 $ Encumbrances SP700 Inventory of Mat. & Supplies SP720 Restricted Assets Repairs SP882 Cash, Special Reserves SP230 $ Debt SP884 Cash in Time Deposits, Special Reserves SP231 Total Reserved Investment in Securities, Special Reserves SP452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves SP453 Budget SP910 Unappropriated SP911 Total Restricted Assets $ Total Unreserved Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY SP-1 PARK DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes SP1049M $ Real Property Tax Items SP1099M Departmental Income SP1299M Use of Money and Property SP2499M Sale of Property and Corp. for Loss SP2699M Miscellaneous Local Sources SP2799M Interfund Revenues SP2801M State Aid SP3099M Federal Aid SP4099M Total Revenues $ Interfund Transfers SP5031M Proceeds of Obligations SP5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SP599M Appropriated Reserve SP511M Obligations Authorized SP530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SP1999M $ Culture and Recreation SP7999M Employee Benefits SP9199M Debt Service (Principal and Int.) SP9899M Total Expenditures $ Interfund Transfers SP9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SP962M TOTAL $ MODIFIED BUDGET DO NOT KEY ENTER ACTUAL DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) 1.1 EDPCODE SP1998M $ $ SP 799 8M SP9198M SP9898M SP9998M SP - 2 PARK DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* SP8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SP8012 $ ADDITIONS SP8012 DEDUCTIONS SP8015 DEDUCTIONS SP8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SP8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SP - 3 PARK DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME EDPCODE SP1001 $ SP1028 $ SP1030 SP SP SP SP Total Departmental'Income USE OF MONEY AND PROPERTY Interest and Earnings SP2401 Commissions SP2450 SP Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SP2650 Sales of Equipment SP2665 Insurance Recoveries SP2680 SP Total Sales of Prop. and Comp. for Loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SP2701 SP SP Total Miscellaneous Local Sources INTERFUND REVENUES SP2801 STATE AID SP FEDERAL AID SP TOTAL REVENUES INTERFUND TRANSFERS SP5031 INTERFUND TRANSFERS FOR DEBT SERVICE SP5050 PROCEEDS OF OBLIGATIONS SP57 TOTAL REVENUES AND OTHER SOURCES S SP-4 EDPCODE TOTAL FUNCTIONAL UNIT 0 SP $ SP SP SP EMPLOYEE BENEFITS State Retirement SP9010.8 $ Social Security SP9030.8 Workers Compensation SP9040.8 Life Insurance SP9045.8 Unemployment Insurance SP9050.8 Disability Insurance SP9055.8 Hospital,Medical & Dental Ins. SP9060.8 SP .8 SP .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SP9700.6 $ Serial Bonds SP9710.6 Statutory Installment Bonds SP9720.6 Bond Anticipation Notes SP9730.6 Capital Notes SP9740.6 Installment Purchase Debt SP9785.6 DEBT INTEREST Term Bonds SP9700.7 Serial Bonds SP9710.7 Statutory Installment Bonds SP9720.7 Bond Anticipation Notes SP9730.7 Capital Notes SP9740.7 Budget Notes SP9750.7 Revenue Anticipation Notes SP9770.7 Installment Purchase Debt SP9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ PARK DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND SERVICES CAPITAL OUTLAY 1 2 CONTRACTUAL EXPENDITURES 4 TRANSFERS TO: EDPCODE Other Funds SP9901.9 Capital Projects Fund SP9950.9 SP SP Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS 8 SP-5 This page has intentionally been left blank. PUBLIC PARKING DISTRICT FUND * BALANCE SHEET * AS OF ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash ST200 $ Accounts Payable ST600 $ Time Deposits ST201 Accrued Liabilities Petty Cash ST210 Accrued Liabilities ST601 $ Obligations ST220 Due to Emp. Retirement Sys. ST637 Revenue Anticipation Notes ST222 Total Accrued Liabilities $ Fiscal Agent ST223 Total Cash $ Notes Payable Revenue Anticipation ST621 Investments Budget ST622 Investment in Securities ST450 $ Total Notes Payable $ Investment in Repurchase Agreements ST451 Total Investments $ Other Liabilities - Overpayments ST690 $ Accounts Receivable ST380 $ Less: Allowance for Receivables ST389 ( ) Due to Other Funds ST630 $ Net Accounts Receivable $ Due to Other Governments ST631 $ Due from Other Funds ST391 $ Deferred Revenues ST691 $ State and Federal, Receivables ST410 $ Total Liabilities $ Due from Other Governments ST440 $ Fund Balance - Reserved Inventory of Materials and Supplies ST445 $ Encumbrances ST700 $ Inventory of Mat. & Supplies ST720 Restricted Assets Repairs ST882 Cash, Special Reserves ST230 $ Debt ST884 Cash in Time Deposits, Special Reserves ST231 Total Reserved $ Investment in Securities, Special Reserves ST452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves ST453 Budget ST910 $ Unappropriated ST911 Total Restricted Assets $ Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ ST-1 PUBLIC PARKING DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes ST1049M $ Real Property Tax Items ST1099M Departmental Income ST1299M Use of Money and Property ST2499M Sale of Property and Comp. for Loss ST2699M Miscellaneous Local Sources ST2799M Interfund Revenues ST2801M State Aid ST3099M Federal Aid ST4099M Total Revenues $ Interfund Transfers ST5031M Proceeds of Obligations ST5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance ST599M Appropriated Reserve ST511M Obligations Authorized ST530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support ST1999M $ Transportation ST5999M Employee Benefits ST9199M Debt Service (Principal and Int.) ST9899M Total Expenditures $ Interfund Transfers ST9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes ST962M TOTAL $ MODIFIED BUDGET N DO NOT KEY ENTER ACTUAL DO NOT KEY ENTER VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) EDPCODE ST1998M $ $ ST5998M ST9198M ST9898M $ S ST9998M ST - 2 PUBLIC PARKING DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* ST8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS ST8012 $ ADDITIONS ST8012 DEDUCTIONS ST8015 DEDUCTIONS ST8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* ST8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. ST - 3 REAL PROPERTY TAXES REAL PROPERTY TAR ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME PUBLIC PARKING DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE ST1001 $ ST1028 $ ST1030 ST ST ST ST Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings ST2401 Commissions ST2450 ST Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials ST2650 Sales of Equipment ST2665 Insurance Recoveries ST2680 ST Total Sales of Prop. and Comp. for Loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures ST2701 ST ST Total Miscellaneous Local Sources INTERFUND REVENUES ST2801 STATE AID ST FEDERAL AID ST TOTAL REVENUES INTERFUND TRANSFERS ST5031 INTERFUND TRANSFERS FOR DEBT SERVICE ST5050 PROCEEDS OF OBLIGATIONS ST57 TOTAL REVENUES AND OTHER SOURCES $ ST-4 EDPCODE FUNCTIONAL UNIT Public Parking ST5650 $ ST ST ST EMPLOYEE BENEFITS State Retirement ST9010.8 $ Social Security ST9030.8 Workers Compensation ST9040.8 Life Insurance ST9045.8 Unemployment Insurance ST9050.8 Disability Insurance ST9055.8 Hospital,Medical & Dental Ins. ST9060.8 ST .8 ST .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds ST9700.6 $ Serial Bonds ST9710.6 Statutory Installment Bonds ST9720.6 Bond Anticipation Notes ST9730.6 Capital Notes ST9740.6 Installment Purchase Debt ST9785.6 DEBT INTEREST Term Bonds ST9700.7 Serial Bonds ST9710.7 Statutory Installment Bonds ST9720.7 Bond Anticipation Notes ST9730.7 Capital Notes ST9740.7 Budget Notes ST9750.7 Revenue Anticipation Notes ST9770.7 Installment Purchase Debt ST9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ PUBLIC PARKING DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 TRANSFERS TO: EDPCODE Other Funds ST9901.9 $ Capital Projects Fund ST9950.9 ST ST Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ ST - 5 This page has intentionally been left blank, DISTRICT FUND * BALANCE SHEET * AS OF ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash SM200 $ Accounts Payable SM600 Time Deposits SM201 Accrued Liabilities Petty Cash SM210 Accrued Liabilities SM601 Obligations SM220 Due to Emp. Retirement Sys. SM637 Revenue Anticipation Notes SM222 Total Accrued Liabilities Fiscal Agent SM223 Total Cash $ Notes Payable Revenue Anticipation SM621 Investments Budget SM622 Investment in Securities SM450 $ Total Notes Payable Investment in Repurchase Agreements SM451 Total Investments $ Other Liabilities - Overpayments SM690 Accounts Receivable SM380 $ Less: Allowance for Receivables SM389 ( ) Due to Other Funds SM630 Net Accounts Receivable $ Due to Other Governments SM631 Due from Other Funds SM391 $ Deferred Revenues SM691 State and Federal, Receivables SM389 $ Total Liabilities Due from Other Governments SM440 $ Fund Balance - Reserved Inventory of Materials & Supplies SM445 $ Encumbrances SM700 Inventory of Mat. & Supplies SM720 Restricted Assets Repairs SM882 Cash, Special Reserves SM230 $ Debt SM884 Cash in Time Deposits, Special Reserves SM231 Total Reserved Investment in Securities, Special Reserves SM452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves SM453 Budget SM910 Unappropriated SM911 Total Restricted Assets $ Total Unreserved Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY 9 SM - 1 DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes SM1049M $ Real Property Tax Items SM1099M Departmental Income SM1299M Use of Money and Property SM2499M Sale of Property and Comp. for Loss SM2699M Miscellaneous Local Sources SM2799M Interfund Revenues SM2801M State Aid SM3099M Federal Aid SM4099M Total Revenues $ Interfund Transfers SM5031M Proceeds of Obligations SM5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SM599M Appropriated Reserve SM511M Obligations Authorized SM530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SM1999M $ Public Safety SM3999M Health SM4999M Transportation SM5999M Economic Assist. and Opportunity SM6999M Culture and Recreation SM7999M Home and Community Service SM8999M Employee Benefits SM9199M Debt Service (Principal and Int.) SM9899M Total Expenditures $ Interfund Transfers SM9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SM962M TOTAL $ MODIFIED DO NOT KEY ENTER BUDGET ACTUAL ENCUMBRANCES EDPCODE $ SM1998M $ $ SM3998M SM4998M SM5998M SM6998M SM7998M SM8998M SM9198M SM9898M SM9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) SM - 2 DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* SM8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS SM8012 $ ADDITIONS SM8012 DEDUCTIONS SM8015 DEDUCTIONS SM8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SM8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on preciously issued financial statements resulting from either changes in accounting principles or corrections of errors. SM - 3 DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE REAL PROPERTY TAXES SM1001 $ REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) SM1028 $ Special Assessments (Other) SM1030 Total Real Property Tax Items $ DEPARTMENTAL INCOME SM $ SM SM SM Total Departmental Income $ USE OF MONEY AND PROPERTY Interest and Earnings SM2401 $ Commissions SM2450 SM Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SM2650 $ Sales of Equipment SM2665 Insurance Recoveries SM2680 SM Total Sales of Prop. and Comp. for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SM2701 $ SM SM Total Miscellaneous Local Sources $ INTERFUND REVENUES SM2801 $ STATE AID SM $ FEDERAL AID SM $ TOTAL REVENUES $ INTERFUND TRANSFERS SM5031 $ INTERFUND TRANSFERS FOR DEBT SERVICE SM5050 $ PROCEEDS OF OBLIGATIONS SM57_ $ TOTAL REVENUES AND OTHER SOURCES $ SM - 4 EDPCODE FUNCTIONAL UNIT SM $ SM SM SM EMPLOYEE BENEFITS State Retirement SM9010.8 $ Social Security SM9030.8 Workers Compensation SM9040.8 Life Insurance SM9045.8 Unemployment Insurance SM9050.8 Disability Insurance SM9055.8 Hospital,Medical & Dental Ins. SM9060.8 SM .8 SM .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SM9700.6 $ Serial Bonds SM9710.6 Statutory Installment Bonds SM9720.6 Bond Anticipation Notes SM9730.6 Capital Notes SM9740.6 Installment Purchase Debt SM9785.6 DEBT INTEREST Term Bonds SM9700.7 Serial Bonds SM9710.7 Statutory Installment Bonds SM9720.7 Bond Anticipation Notes SM9730.7 Capital Notes SM9740.7 Budget Notes SM9750.7 Revenue Anticipation Notes SM9770.7 Installment Purchase Debt SM9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 TRANSFERS TO: EDPCODE Other Funds SM9901.9 $ Capital Projects Fund SM9950.9 SM SM Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ SM - 5 This page has intentionally been left blank, DEBT SERVICE FUND * BALANCE SHEET * AS OF ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash Cash V200 $ Bond Interest and Matured Bonds Payable Time Deposits V201 Due to Other Funds Fiscal Agent V223 Accrued Interest Payable Total Cash $ Total Liabilities Fund Balance - Reserved Investments Investment in Securities V450 $ Debt Investment in Repurchase Agreements V451 Total Investment $ Total Reserved Due from Other Funds V391 $ Fund Balance Unreserved Restricted Assets Appropriated - Ensuing Year's Budget Cash, Special Reserves V230 $ Unappropriated Cash in Time Deposits, Special Reserves V231 Deposits in State Sinking Fund V397 Total Unreserved Investment in Securities, Special Reserves V452 Fund Equity Investment in Repurchase Agreements, Special Reserves V453 Total Restricted Assets $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY EDPCODE V629 V630 V651 V884 $ V910 $ V911 V - 1 DEBT SERVICE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED REVENUES AND OTHER SOURCES EDPCODE Revenues Real Property Taxes V1049M 4 Use of Money and Property V2499M Miscellaneous Local Sources V2799M Total Revenues $ Interfund Transfers V5031M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance V599M Appropriated Reserve V511M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support V1999M $ Debt Service (Principal and Int.) V9899M Total Expenditures $ Interfund Transfers V9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes V962M TOTAL $ MODIFIED DO NOT KEY ENTER BUDGET ACTUAL EDPCODE ENCUMBRANCES EDPCODE V1998M $ $ V9898M S $ V9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) V - 2 DEBT SERVICE FUND ANALYSIS OF CHANGES IN FUND EQUITY FOP. THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* V8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS V8012 $ ADDITIONS V8012 DEDUCTIONS V8015 DEDUCTIONS V8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* V8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. V - 3 REAL PROPERTY TAXES USE OF MONEY AND PROPERTY Interest and Earnings MISCELLANEOUS LOCAL SOURCES Premium and Accrued Interest on Obligations Total Miscellaneous Local Sources TOTAL REVENUES INTERFUND TRANSFERS FOR DEBT SERVICE TOTAL REVENUES AND OTHER SOURCES DEBT SERVICE FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE V1001 $ V2401 $ V 2710 $ V V5050 $ DEBT SERVICE FUND * DETAIL OF EXPENDITURES AND OTHER USES CONTRACTUAL EDPCODE TOTAL EXPENDITURES PRINCIPAL 0 4 6 GENERAL GOVERNMENT SUPPORT Fiscal Agents Fee V1380 $ $ DEBT SERVICE (Prin. and Interest) Term Bonds V9700 $ $ $ Serial Bonds V9710 Statutory Installment Bonds V9720 Bond Anticipation Notes V9730 Capital Notes V9740 Public Authorities V9780 Installment Purchase Debt V9785 V Total Debt Prin. and Interest $ $ $ $ TOTAL EXPENDITURES AND OTHER USES $ $ $ $ INTEREST 7 V - 4 CAPITAL PROJECTS FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY EDPCODE Cash Accounts Payable Cash H200 $ Time Deposits H201 Accrued Liabilites Revenue Anticipation Notes H222 Accrued Liabilities Total Cash $ Total Accrued Liabilities Investments Investment in Securities H450 $ Notes Payable Investment in Repurchase Agreements H451 Revenue Anticipation Total Investments $ Bond Anticipation Total, Notes Payable Due from Other Funds E391 $ Retained Percentages, Contracts Payable Deposits with Other Governments H395 $ Due to Other Funds State and Federal, Receivables H410 $ Due to Other Governments Restricted Assets Cash, Special Reserves H230 $ Other Liabilities Cash in Time Deposits, Special Reserve H231 Investment in Securities, Deferred Revenues Special Reserves H452 Investment in Repurchase Agreements, Total Liabilities Special Reserves H453 Fund Balance - Reserved Total Restricted Assets $ Encumbrances Capital Reserve Highway Capital Projects Debt Total Reserved Fund Balance - Unreserved Appropriated - Ensuing Year's Budget Unappropriated Total Unreserved Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY EDPCODE H600 $ H601 $ H H621 H626 H605 H630 H631 H H691 H700 $ H878 H879 H884 H910 H911 H - 1 CAPITAL PROJECTS FUND ANALYSIS OF CHANCES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* H8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS H8012 $ ADDITIONS H8012 DEDUCTIONS H8015 DEDUCTIONS H8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year's H8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. 11 - 2 DEPARTMENTAL INCOME Other Local Governments USE OF MONEY AND PROPERTY Interest Total Use of Money and Property MISCELLANEOUS LOCAL SOURCES Total Miscellaneous Local Sources STATE AID Total State Aid FEDERAL AID Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS Term Bonds Serial Bonds Statutory Installment Bonds Bond Anticipation Notes Bond Anticipation Notes Redeemed from Appropriations Capital Notes Installment Purchase Debt Total Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES CAPITAL PROJECTS FUND DETAIL OF REVENUES AND OTHER SOURCES EDPCODE CURRENT YEAR H2397 $ H2401 $ H H $ H H H $ H H H $ H H H5031 $ H5050 $ 115700 $ H5710 H5720 H5730 H5731 H5740 H5785 S H - 3 CAPITAL PROJECTS FUND GENERAL GOVERNMENT SUPPORT PUBLIC SAFETY Law Enforcement Traffic Control - Park Fire Protection Public Safety - Other Total Public Safety HEALTH TRANSPORTATION Highway Other Transportation Total Transportation ECONOMIC ASSISTANCE AND OPPORTUNITY Economic Opportunity Economic Development Total Economic Assistance and Opportunity CULTURE AND RECREATION Recreation Culture Total Culture and Recreation HOME AND COMMUNITY SERVICES Community Service Sewer Utilities - Other Water Electric Drain and Storm Sanitation Other Home and Community Services Total Home and Community Services TOTAL EXPENDITURES INTERFUND TRANSFERS ANALYSIS OF CAPITAL EXPENDITURES FOR CURRENT YEAR BY ADMINISTRATIVE UNIT EDPCODE CURRENT YEAR H1997.2 $ H3197.2 H3397.2 H3497.2 H3997.2 H4997.2 H5197.2 H5997.2 H6397.2 H6497.2 H7197.2 H7497.2 H8097.2 H8197.2 H8297.2 H8397.2 H8497.2 H8597.2 H8797.2 H8997.2 H9901.9 TOTAL EXPENDITURES AND OTHER USES H - 4 SPECIAL ASSESSMENT FUND FOR * BALANCE SHEET * AS OF ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable P600 $ Cash P200 $ Time Deposits P201 Accrued Liabilities Tax Anticipation Notes P221 Accrued Liabilities P601 $ Fiscal Agent P223 Due to Emp. Retirement System P637 Total Cash $ Total Accrued Liabilities $ Investments Retained Percentages, Contracts Payable P605 $ Investment in Securities A450 $ Notes Payable Investment in Repurchase Agreements A451 Tax Anticipation P620 $ Total Investments $ Revenue Anticipation P621 Bond Anticipation P626 Other Receivables Total Notes Payable $ Assessment Receivable Current P370 $ Other Liabilities Deferred P371 Interest Payables P625 $ Municipality Share, Current P372 Overpayments P690 Municipality Share, Deferred P373 Total Other Liabilities $ P Total Other Receivables $ Due to Other Funds P630 $ Due from Other Funds P391 $ Bonds and Long -Term Liabilities Capital Notes P627 $ Bonds p62g Bond Interest and Matured Bonds P629 P Total Bonds and Long -Term Liab. $ Deferred Revenues P691 $ Total Liabilities $ Fund Balance - Reserved Encumbrances P700 $ P Total Reserved i! $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget P910 $ Unappropriated P911 Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ P - 1 SPECIAL ASSESSMENT FUND SUMMARY STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND OTHER USES FOR THE FISCAL YEAR ENDED REVENUES AND OTHER SOURCES Revenues Real Property Taxes $ Uses of Money and Property Miscellaneous Local Sources State Aid Federal Aid Total Revenues $ Interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES $ EXPENDITURES AND OTHER USES Expenditures General Government Support $ Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Services Debt Service (Principal and Interest) Total Expenditures $ Interfund Transfers TOTAL EXPENDITURES AND OTHER USES $ P - 2 SPECIAL ASSESSMENT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* P8021 $ Prior Period ADJUSTMENTS:(**) ADDITIONS P8012 $ ADDITIONS P8012 DEDUCTIONS P8015 DEDUCTIONS P8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* P8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. P - 3 DETAIL OF REVENUE AND OTHER SOURCES REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items USE OF MONEY AND PROPERTY Interest and Earnings Total Use of Money and Property MISCELLANEOUS LOCAL SOURCES Premium and Accrued Interest on Securities Issued Total Miscellaneous Local Sources STATE AID Total State Aid FEDERAL AID Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS Total Interfund Transfers TOTAL REVENUES AND OTHER SOURCES SPECIAL ASSESSMENT FUND FOR EDPCODE CURRENT YEAR DETAIL OF EXPENDITURES AND OTHER USES EDPCODE CURRENT YEAR ' PROJECT EXPENDITURES P1028 $ P $ P1030 p $ $ p $ P $ P $ P2401 $ P DEBT INTEREST $ Term Bonds P9700.7 $ Serial Bonds P9710.7 Bond Anticipation Notes P9730.7 Capital Notes P9740.7 P2710 $ P $ P $ TOTAL EXPENDITURES $ INTERFUND TRANSFERS P $ P P $ $ P P P $ Total Interfund Transfers $ P P $ P $ TOTAL EXPENDITURES AND OTHER USES $ P - 4 ENTERPRISE FUND * BALANCE SHEET * AS OF ASSETS LIABILITIES AND FUND EQUITY Cash EDPCODE EDPCODE Cash E200 $ Accounts Payable E600 Time Deposits E201 Accrued Liabilites E601 Petty Cash E210 Due to Employees Retirement System E637 Obligations E220 Total Accrued Liabilities Revenue Anticipation Notes E222 Notes Payable Fiscal Agent E223 Revenue Anticipation Notes Payable E621 Total Cash $ Budget Notes Payable E622 Investments Bond Anticipation Notes Payable E626 Investment in Securities E450 $ Total Notes Payable Investment in Repurchase Agreements E451 Other Liabilities - Overpayments E690 Total Investments $ E Accounts Receivable E380 $ Total Other Liabilities Unbilled Accounts Receivable E383 Due to Other Funds E630 Less: Allowance for Receivables E389 ( ) Due to Other Governments E631 Net Accounts Receivable $ Retained Percentages E605 Due from Other Funds E391 $ Customer Deposits E615 Inventory of Materials and Supplies E445 $ Bonds and Long -Term Debt Payable Restricted Assets Term Bonds E623 Cash, Special Reserves E230 $ Capital Notes E627 Cash in Time Deposits, Special Reserves E231 Bonds E628 Cash Customer Deposits E235 Bond Interest and Matured Bonds E629 Deposits in State Sinking Fund E397 Accrued Interest Payable E651 Investment in Securities, Spe. Res. E452 Installment Purchase Debt E685 Investment in Repurchase Agreements, Total Bonds and Long -Term Debt Payable Special Reserves E453 Other Long -Term Liabilities Total Restricted Assets $ Due to Employees' Retirement System E637 Prepaid Expenses (Other Assets) E480 $ Advances from Other Funds E639 Long Term Receivables Total Other Long -Term Liabilities Long Term Leases E454 $ Deferred Revenues E691 Mortgages Receivable E455 Total Liabilities Total Long Term Receivables $ Fund Equity Fixed Assets Contributions from Other Funds E800 Land E101 $ Contributions from Other Sources E802 Buildings E102 Total Contributions Less: Allowance for Depreciation E112 ( ) Retained Earnings - Restricted Net Improvements Earnings on Investment of Capital Debt E850 Improvements Other Than Buildings E103 Premium on Securities Issued E851 Less: Allowance for Depreciation E114 ( ) Accrued Interest on Securities Issued E852 Net Improvements Reserve for Debt E884 Machinery and Equipment E104 Mandatory Reserve for Bonded Debt E888 Less: Allowance for Depreciation E113 ( ) Other Reserves E Net Machinery and Equipment Retained Earnings - Unrestricted E909 Construction Work in Progress E105 Total Retained Earnings Total Net Fixed Assets $ Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY F - 1 ENTERPRISE FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY FOR FISCAL YEAR ENDED , EDPCODE TOTAL Operating Revenues Charges for Services E $ $ $ Rental of Equip., Other Govt. E2416 E Total Operating Revenues $ $ $ Operating Expenses Personal Services E .1 $ $ $ Contractual Expenses E .4 Employee Benefits E .8 Depreciation E1994.4 E Total Operating Expenses $ $ $ Operating Income (Loss) $ $ $ Non -Operating Revenues (Expenses) Revenues: Interest and Earnings E2401 $ $ $ Sale of Scrap and Excess Mat. E2650 Gain on Disp, of Assets E2675 Insurance Recoveries E2680 Other Compensation for Loss E2690 E Expenses: E E Net Non -Open. Revenue (Expense) $ $ $ Income (Loss ) Before Transfers and Taxes $ $ $ Operating Transfers In E5031 Operating Transfers Out E9901.9 Real Property Taxes Net Income (Loss) $ $ $ Fund Equity E8021 $ S $ Adjustments E E E Fund Equity - End of Year E8029 $ $ $ E - 2 ENTERPRISE FUNDS STATEMENT OF CHANGES IN FINANCIAL POSITION FOR FISCAL YEAR ENDED , EDPCODE TOTAL Sources of Working Capital: Provided by Operations: Net Income Items Not Requiring Working Capital Depreciation and Amortization E7001 Employees Retirement System (Non -Current) E7002 Working Capital Provided by Operations: Cash from Long -Term Obligations E7006 (Capital Notes, Bonds, etc.) Contributions: Federal, State, Local and Other E7007 Sales of Non -Current Assets E7008 Total Sources of Working Capital Uses of Working Capital: Capital Outlay E7011 Retirement of Long -Term Obligations E7012 Increase in Current Portion of Long -Term Debt E7013 Other (Specify) E Total Use of Working Capital Net Increase (Decrease) in Working Capital Net Changes in Account Balances Affecting Working Capital Cash E7020 Investments E7021 Net Accounts Receivable E7022 Due From Other Funds E7023 Inventory of Materials and Supplies E7024 Prepaid Expenses E7025 Accounts Payable E7026 Accrued Liabilities E7027 Net Increase (Decrease) in Working Capital S S S S S S S $ $ E - 3 This page has intentionally been left blank. INTERNAL SERVICE FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY EDPCODE Cash Accounts Payable Cash M200 $ Time Deposits M201 Accrued Liabilities Petty M210 Accrued Liabilities Obligations M220 Due to Employees' Retirement System Total Cash $ Total Accrued Liabilities Investments Bond Anticipation Notes Payable Investment in Securities M450 $ Investment in Repurchase Agreements M451 Other Liabilities - Overpayments Total Investments $ Due to Other Funds Billings for Supplies and Services M381 $ Bonds and Long -Term Debt Payable Due from Other Funds M391 $ Term Bonds Capital Notes Inventory of Materials and Supplies M445 $ Bonds Accrued Interest Payable Restricted Assets Cash, Special Reserves M230 $ Total Bonds and Long -Term Debt Payable Cash in Time Deposits, Special Reserves M231 Deposits in State Sinking Fund M397 Deferred Revenues Investment in Securities, Special Reserves M452 Total Liabilities Investment in Repurchase Agreements, Special Reserves M453 Fund Equity Contributed from Other Funds Total Restricted Assets $ Retained Earnings Prepaid Expenses (Other Assets) M480 $ Fund Equity Fixed Assets Land M101 $ Buildings M102 Allowance for Depreciation - Buildings M112 ( ) Machinery and Equipment MI04 Allowance for Depreciation - M & E M114 ( ) Total Fixed Assets $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY EDPCODE M600 $ M601 $ M637 M626 $ M690 $ M630 $ M623 M627 M628 M651 M691 M800 M909 M - I EDPCODE Operating Revenues Charges for Services M $ Rental of Equip., Other Govt. M2416 M Total Operating Revenues $ Operating Expenses Personal Services M .1 $ Contractual Expenses M .4 Employee Benefits M .8 Depreciation M1994.4 M Total Operating Expenses $ Operatings Income (Loss) $ Non -Operating Revenues (Expenses) Revenues: Interest and Earnings M2401 $ Sale of Scrap and Excess Mat. M2650 Gain on Disp. of Assets M2675 Insurance Recoveries M2680 Other Compensation for Loss M2690 M Expenses: M M Net Non -Op Rev. (Exp.) $ Income (Loss) Before Transfers and Taxes $ Operating Transfers In M5031 Operating Transfers Out M9901.9 Real Property Taxes Net Income (Loss) $ Fund Equity - Beg. Yr. M8021 $ Adjustments M M Fund Equity - End Yr. M8029 $ INTERNAL SERVICE FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY FOR FISCAL YEAR ENDED , TOTAL M - 2 INTERNAL SERVICE FUNDS STATEMENT OF CHANGES IN FINANCIAL POSITION FOR FISCAL YEAR ENDED , EDP CODE TOTAL Sources of Working Capital: Provided by Operations: Net Income $ $ $ $ Items Not Requiring Working Capital Depreciation M 7001 Employees Retirement System (Non -Current) M 7002 Working Capital Not Provided by Operations: Cash from Long -Term Obligations M 7006 (Capital Notes, Bonds, etc.) Contributions: Federal State, Local and M 7007 Other Sales of Non -Current Assets M 7008 Total Sources of Working Capital $ $ $ $ Uses of Working Capital: Capital Outlay M 7011 $ $ $ $ Retirement of Long -Term Obligations M 7012 Increase in Current Portion of Long -Term M 7013 Debt Other (Specify) M Total Use of Working Capital $ $ $ $ Net Increase (Decrease) in Working Capital $ $ $ $ Net Changes in Account Balances Affecting Working Capital Cash M 7020 $ $ $ $ Investments M 7021 Net Accounts Receivable M 7022 Due From Other Funds M 7023 Inventory of Materials and Supplies M 7024 Prepaid Expenses M 7025 Accounts Payable M 7026 Accrued Liabilities M 7027 Net Increase (Decrease) in Working Capital $ $ $ $ M - 3 This page has intentionally been left blank. AGENCY FUNDS * BALANCE SHEET * AS OF e,,, �' r -:k,i / q i"e ASSETS EDPCODE AGENCY FUND LIABILITIES Cash Consolidated Payroll Cash TA200 $ z �,`] Deferred Compensation Time Deposits TA201 State Retirement Total Cash $ 2 2 Disability Insurance Group Insurance 1+ Investments New York State Income Tax Investment in Securities TA450 $ Federal Income Tax Investment in Repurchase Agreements TA451 Income Executions Securities and Mortgages TA455 Association and Union Dues Accrued Interest on Securities U.S. Savings Bonds Acquired TA456 Social Security Tax Personal Property TA457 New York City Income Tax Real Property TA458 Guaranty and Bid Deposits Cash and Securities with Deferred Bail Deposits Comp. Plan Provider TA460 Court Order Deposits Total Investments $ Tax Redemptions Joint Tax Liens Restricted Assets Receivers Fund Cash, Special Reserves TA230 $ Receivers Operating Fund Cash in Time Deposits,Special Reserves TA231 Child Support Collections Investment in Securities, Payments, SSI Special Reserves TA452 Sale of Unclaimed Property Investment in Repurchase Agreements, Social Services Trust Special Reserves TA453 Infirmary Patients Fund State Training School Total Restricted Assets $ Dog Money Mortgage Tax Coroner Fund Court and Trust Fund Assurance Fund Decedents Social Security and Unemployment Benefits Transfer and Estate Taxes Non -Property Taxes U.S. Fish and Wildlife Charges State Jurors Fees and Expenses Other Agency Funds (Specify) $ I J TOTAL ASSETS TOTAL AGENCY LIABILITIES EDPCODE TA10 TA17 TA18 TA19 TA20 TA21 TA22 TA23 TA24 TA25 TA26 TA28 TA30 TA35 TA36 TA40 TA41 TA42 TA43 TA49 TA51 TA52 TA53 TA55 TA56 TA57 TA58 TA60 TA61 TA62 TA63 TA64 TA66 TA73 TA78 TA 3"7 TA-1 This page has intentionally been left blank. EXPENDABLE TRUST FUND * BALANCE SHEET * AS OF n tea' - , L --2, , ) ASSETS EDPCODE EXPENDABLE TRUST EDPCODE Cash Local Pension (Firemen) TE11 $ Cash TE200 $ Local Pension (Police) TE12 Time Deposits TE201 '7 Ci Workers Compensation Reserve TE14 Total Cash $ q g J Unemployment Insurance Reserve TE15 17 Cemetery Lot TE90 Investments Library Trust TE91 Investment in Securities TE450 $ Other Expendable Trust (Specify) Investment in Repurchase Agreements TE451 Securities and Mortgages TE455 TE Accrued Interest on Securities Issued TE456 TE— Personal Property TE457 TE Real Property TE458 Total Investment $ Restricted Assets Cash, Special Reserves TE230 $ Cash in Time Deposits, Special Reserve TE231 Investment in Securities, Special Reserves TE452 Investment in Repurchase Agreements, Special Reserves TE453 Total Restricted Assets $ TOTAL ASSETS $ `71. % 75- TOTAL EXPENDABLE TRUST $ TE-1 EXPENDABLE TRUST FUNDS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND EQUITY REVENUES AND OTHER SOURCES EDPCODE Revenues Departmental Income TE1299 Use of Money and Property TE2499 Miscellaneous Local Sources TE2799 Other (Specify) TE Total Revenues Interfund Transfers TE5031 TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Governmental Support Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Service Employee Benefits Debt Service - Principal Interest Total Expenditures Interfund Transfer TOTAL EXPENDITURES AND OTHER USES FUND EQUITY BEGINNING OF YEAR Prior Period Adjustments: Additions Deductions EXCESS (DEFICIENCY) OF REVENUE AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES FUND EQUITY END OF YEAR TE1999.4 TE3999.4 TE4999.4 TE5999.4 TE6999.4 TE7999.4 TE8999.4 TE9199.8 TE9899.6 TE9899.7 TE9901.9 TE8021 TE8012 TE8015 TE8029 $ 2 $ '41.2 6 TE - 2 ASSETS Cash Cash Time Deposits Total Cash NON -EXPENDABLE TRUST FUNDS * BALANCE SHEET * AS OF EDPCODE NON -EXPENDABLE TRUST Cemetery Lot TN200 $ Library Trust TN201 Other Non -Expendable Trust (Specify) Investments Investment in Securities TN450 $ Investment in Repurchase Agreements TN451 Securities and Mortgages TN455 Accrued Interest on Securities Issued TN456 Personal Property TN457 Real Property TN458 Total Investment $ Restricted Assets Cash, Special Reserves TN230 $ Cash in Time Deposits, Special Reserves TN231 Investment in Securities, Special Reserves TN452 Investment in Repurchase Agreements, Special Reserves TN453 Total Restricted Assets $ TOTAL ASSETS $ TOTAL NON -EXPENDABLE TRUST TN-1 EDPCODE TN95 TN96 TN_ TN_ TN_ TN NON -EXPENDABLE TRUST FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY Revenues EDPCODE Use of Money and Property TN2499 $ Miscellaneous Local Sources TN2799 Others (Specify) TN Total Revenues $ Expenses (Specify) TN $ (Specify) TN Total Expenses $ Income before operating transfers $ Transfers Out TN9901.9 $ Net Income $ Fund Equity Begining of Year TN8021 $ Adjustments (Specify) TN Fund Equity End of Year TN8029 $ TN - 2 NON -EXPENDABLE TRUST FUNDS STATEMENT OF CHANGES IN FINANCIAL POSITION FOR FISCAL YEAR ENDED , EDPCODE TOTAL Sources of Working Capital: Provided by Operations: Net Income Items Not Requiring Working Capital Depreciation and Amortization TN7001 Employees Retirement System (Non -Current) TN7002 Working Capital Provided by Operations: Cash from Long -Term Obligations TN7006 (Capital Notes, Bonds, etc.) Contributions: Federal, State, Local and Other TN7007 Sales of Non -Current Assets TN7008 Total Sources of Working Capital Uses of Working Capital: Capital Outlay TN7011 Retirement of Long -Term Obligations TN7012 Increase in Current Portion of Long -Term Debt TN7013 Other (Specify) TN Total Use of Working Capital Net Increase (Decrease) in Working Capital Net Changes in Account Balances Affecting Working Capital Cash TN7020 Investments TN7021 Net Accounts Receivable TN7022 Due From Other Funds TN7023 Inventory of Materials and Supplies TN7024 Prepaid Expenses TN7025 Accounts Payable TN7026 Accrued Liabilities TN7027 Net Increase (Decrease) in Working Capital TN - 3 This page has intentionally been left blank. GENERAL FIXED ASSETS ACCOUNTS * BALANCE SHEET * AS OF &r- , HIF EDPCODE EDPCODE ASSETS INVESTMENT IN GENERAL FIXED ASSETS Land K101 $ 5y 3 0 L 3 Bonds and Notes K151 $ � / /� .17-5'0 Buildings K102 D Current Appropriations K152 Improvements Other than Buildings K103 Gifts K153 Machinery and Equipment K104 r✓ % 0 9 State Aid K156 Construction Work in Progress K105 Federal Aid K157 / �J 2 / K K K TOTAL ASSETS $ /, Lj't%y /�'�/ TOTAL INVESTMENT IN GENERAL FIXED ASSETS (Note: This account group should not include Fixed Assets of Proprietary Funds.) K - 1 GENERAL LONG-TERM OBLIGATIONS * BALANCE SHEET * AS OF EDPCODE EDPCODE ASSETS LIABILITIES Term Bonds Payable W623 Amount Available in Debt Service Fund W120 $ Bond Anticipation Notes Payable W626 Amounts to be provided for Long -Term W125 Capital Notes Payable W627 Obligations Bonds Payable W628 Due to Other Governments W631 Due to State Teacher's Retirement System W632 Due to Public Authorities W635 Due to Employees Retirement System W637 BANS Payable - Operating Expenditures W646 Capital Notes Payable - Operating Expenditures W647 Bonds Payable - Operating Expenditures W648 Installment Purchase Debt W685 Judgements and Claims Payable W686 Compensated Absences W687 TOTAL AMOUNT AVAILABLE AND TO BE PROVIDED IN FUTURE BUDGETS Other Long -Term Debt W689 TOTAL LIABILITIES (Note: This account group should not include Long-term Debt of Proprietary Funds or Special Assessment Funds.) hq W - 1 STATEMENT OF INDEBTEDNESS WATER AND OTEER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT Month Current Outstanding Do Not Include Renewals Here Outstanding Final List Separately by Date of Issue EDPCODE and Interest Beginning of Issued During Paid During End of Maturity Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P 1 3 5 7 Tax Anticipation Notes: / Total Tax Anticipation Notes 2P1861 Revenue Anticipation Notes: / i Total Revenue Anticipation Notes 2P1862 Budget Notes: i Total Budget Notes 2P1863 Urban Renewal Notes / Total Urban Renewal Notes_ 2P1864 EDP Code State Comp Capital Notes: Use (Complete Page 1 - 5 for each issue listed below) 2P4865 / 2P4865 / 2P4865 / Total Capital Notes 2P1865 *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE O1/85. 1 - 1 STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT Month Current Outstanding Do Not Include Renewals Here Outstanding Final List Separately by Date of Issue EDPCODE and Interest Beginning of Issued During Paid During End of Maturity Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P 1 3 5 7 EDP Code State Comp Bond Anticipation Notes: Use 2P4866 (Complete Page 1 - 5 for each issue listed below) 2P4866 / 2P4866 / 2P4866 / 2P4866 / 2P4866 / 2P4866 / Total Bond Anticipation Notes 2P1866 **Bans Redeemed From Bond Proceeds 2P1888 II Bonds (List by purpose) (Complete Page I - 7 for each issue listed below) Total Bonds 2P1867 / Authority Loans 2P1869 I *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE O1/85. 1 - 2 List Separately by Date of Issue Capital Notes Total Capital Notes Bond Anticipation Notes: yUiIG{�11G vim. 1�I EDPCODE 2P1875 STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT Month Current Outstanding Do Not Include Renewals Here Outstanding Final and Interest Beginning of Issued During Paid During End of Maturity Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P 1 3 5 7 (Complete Page 1 - 5 for each issue listed below) (Complete Page 1 - 5 for each issue listed below) o 0 ao o !p �, o0 Total Bond Anticipation Notes 2P1876 / **BANS Redeemed From Bond Proceeds 2P1888 *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE 01/85. 1 - 3 STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT Month Current Outstanding Do Not Include Renewals Here Outstanding Final List by Purpose EDPCODE and Interest Beginning of Issued During Paid During End of Maturity Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P 1 3 5 7 Bonds: (Complete Page 1 - 7 for each issue listed below) / Total Bonds 2p1877 State or Authority Loans 2P1879 TOTAL OF ALL INDEBTEDNESS Please note callable features of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements). **ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE O1/85. 1 - 4 EDPCODE State Comptroller Use Only EDPCODE State Comptroller Use Only 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP INDEBTEDNESS BY PURPOSE FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES EXEMPT FROM THE CONSTITUTIONAL DEBT LIMIT BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE Tax Other (Please Specify) Sanitary Increment Sewer Water Financing 81 83 20 Exempt From Debt Limit Date of Issue or Latest Month / Year / / / / / *IF ISSUE IS EXEMPT FROM DEBT LIMIT WRITE "YES", IF NOT EXEMPT WRITE "NO". 1 - 5 INDEBTEDNESS BY PURPOSE REDEMPTIONS OF SERIAL AND STATUTORY BONDS, BOND ANTICIPATION NOTES AND CAPITAL NOTES DEBT SERVICE EXPENDITURES (.6 and .7) SERIAL AND STATUTORY BONDS BOND ANTICIPATION NOTES* CAPITAL NOTES Principal Interest Principal Interest Principal Interest SERVICE AREA EDP CODE P I P I P I General Government 2P201 Support Education 2P202 Police 2P203 Fire 2P 204 Other Public Safety 2P205 Health 2P206 Highway 2P207 Other Transportation 2P208 Social Services 2P209 Other Economic Assistance 2P210 and Opportunity Culture and Recreation 2P211 Sewer 2P212 Water 2P213 Other Home and Community 2P214 2P 215 TOTAL NOTE: The Total of the amount of debt principal as reported above for Bonds, Bond Anticipation and Capital Notes should agree with the amounts reported as debt principal redemptions within the operating funds. *DO NOT INCLUDE BAN REDEMPTIONS FROM BOND PROCEEDS 1 - 6 IEDPCODE PURPOSE OF ISSUE MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR For State Comptroller Use Only 2P3CE TOTAL PRINCIPAL 2P3PR DATE OF ISSUE* 2P3DT INTEREST RATE (In Decimals) 2P3PC MONTH, DAY and YEAR OF FINAL MATURITY 2P3DM Amount of Principal Redeemed 2P386 in or to be Redeemed in Fiscal Year Ending in 2P387 (PLEASE INSERT YEARS 2P388 LAST TWO DIGITS ONLY) 2P389 2P 390 2P 391 2P392 2P393 Continue on Reverse Side 2P 394 2P395 2P396 *PLEASE INSERT SIX DIGITS, FOR EXAMPLE, JANUARY 1, 1985, SHOULD BE SHOWN AS 01/01/85. NOTE: If two or more purposes are combined in a consolidated issue, show the maturity schedule for each purpose. 1 - 7 EDPCODE Amount of Principal Redeemed 2P397 in or to be Redeemed in Fiscal Year Ending in 2P398 2P399 PLEASE INSERT YEARS LAST TWO DIGITS ONLY 2P300 2P 301 2P302 2P303 2P 304 2P305 2P 306 2P307 2P308 2P309 2P 310 2P 311 2P 312 MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR 1 - 8 Amount of Principal Redeemed in or to be Redeemed in Fiscal Year Ending in PLEASE INSERT YEARS LAST TWO DIGITS ONLY EDPCODE 2P313 2P314 2P 315 2P316 2P317 2P318 2P 319 2P320 2P321 2P322 2P323 2P324 2P325 2P326 Total MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR 1 - 9 This page has intentionally been left blank. SURVEY If a local government receives federal assistance equal to or greater than $100,000 in any fiscal year, a single financial and compliance audit must be performed. If a local government receives between $25,000 and $100,000, the local government has the option of doing a single audit or complying with applicable financial or compliance audit requirements for each federal grant. Federal assistance may take the form of grants, contracts, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, etc. received directly from the federal government or indirectly through the state or any other governmental unit. 2 - 1 1. Will or have the combined financial statements for your locality been audited by an independent auditor (public accountant or certified public accountant)? Enter I if yes, 2 if no. EDP CODE RESPONSE 9ZACO 2 If the answer to question 1 above is yes, please indicate the following information for the principal auditor: FOR STATE COMPTROLLER'S USE ONLY INDEPENDENT Description Required Information EDP CODE AUDITOR CODE Name of Oversight Unit Name of Auditing Firm Address of Auditing Firm: Street City State Zip Code Name of Contact Person Within Auditing Firm Telephone Number 9ZIAC 2. If the answer to question 1 above is yes, will the audit satisfy the financial, internal control and compliance requirements of the Single Audit Act of 1984? Enter 1 if yes, 2 if no. 2 - 2 EDP CODE RESPONSE 9ZC01 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY EDP CODE TOTAL PROGRAM RECEIPTS PROGRAM DESCRIPTION D-Direct FEDERAL OTHER I -Indirect A B DEPARTMENT OF AGRICULTURE Rural Rental Housing Loans 10415 Waste Water Disposal System 10418 Business Industrial Loans 10422 Commercial Facilities Loan 10423 Food Distribution 10550 Food Stamp Program 10551 National School Breakfast 10553 National School Lunch 10555 Food - Women Infants Children 10557 Child Care Food Program 10558 DEPARTMENT OF COMMERCE Economic Development - Public Works Facility 11300 DEPARTMENT OF HEALTH AND HUMAN SERVICES Head Start 13600 Aging - Title III Part A & B 13633 Aging - Title III Part C 13635 Work Incentive Program 13646 Community Services BG 13665 Social Services BG 13667 Child Support Enforcement Title IV-D 13679 Medicaid Assistance Title XIX 13714 Aid Families - Dependent Children 13808 Home Energy Assistance BG 13818 TOTAL PROGRAM EXPENDITURES FEDERAL OTHER C D * Enter "D" or "I" before code number to indicate whether the Federal Financial Assistance is received Directly from the Federal Government or is received Indirectly through another Governmental unit. 2 - 5 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY EDP CODE TOTAL PROGRAM RECEIPTS PROGRAM DESCRIPTION D-Direct FEDERAL OTHER I -Indirect A B DEPARTMENT OF HEALTH & HUMAN SERVICES (Cont.) Preventive Health BG 13991 Alcohol & Drug BG 13992 Primary Care BG 13993 Mat & Child Health BG 13994 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Public Housing Assistance 14146 Section 8 Existing Housing 14156 Public Housing - Comm 14158 Community Development BG Entitlement 14218 Community Development BG City 14219 Urban Development Action Grant 14221 DEPARTMENT OF THE INTERIOR Fish Restoration 15605 Wildlife Recreation 15611 Land & Water Conservation 15916 DEPARTMENT OF JUSTICE Juvenile Delinquent Prevention 16540 DEPARTMENT OF LABOR Employment Service 1.7207 Unemployment Insurance 17225 Compensation Employment Training Act 17232 Senior Comm Service Employment 17235 Job Training Partnership Act 17246 TOTAL PROGRAM EXPENDITURES FEDERAL OTHER C D 2 - 6 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY EDP CODE TOTAL PROGRAM RECEIPTS TOTAL PROGRAM EXPENDITURES PROGRAM DESCRIPTION D-Direct FEDERAL OTHER FEDERAL OTHER I -Indirect A B C D DEPARTMENT OF TRANSPORTATION Airport Development Aid Highway Restoration Plan Const UMTA - Capital Improvement UMTA - Capital and Operational Assistance Highway Safety Program DEPARTMENT OF THE TREASURY General Revenue Sharing ENVIRONMENTAL PROTECTION AGENCY Air Pollution Control Wastewater Treatment Work Construction Management Assistance DEPARTMENT OF ENERGY Weatherization Assistance Energy Conservation FEDERAL EMERGENCY MANAGEMENT AGENCY Disaster Assistance Program DEPARTMENT OF EDUCATION Adult Education Bilingual Education Education - Chapter 1 20102 20205 20500 20507 20600 21300 66001 66418 66438 81042 81052 83516 84002 84003 84010 2 - 7 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY EDP CODE TOTAL PROGRAM RECEIPTS PROGRAM DESCRIPTION D-Direct FEDERAL OTHER I -Indirect A B DEPARTMENT OF EDUCATION (Cont.) Migrant Education 84011 Handicapped School Program 84027 Public Library Service 84034 Inter Library Cooperation 84035 School Assistance - Construction 84040 School Assist Impact/Dis 84041 Vocational Education - Basic 84048- Vocational Education - Program Improvement 84050 Student Incentive Grant 84069 Rehabilitation Service - Basic 84126 Transition Program - Refuge 84146 Education - Chapter 2 84151 Library Service Construction 84154 2 - 8 TOTAL PROGRAM EXPENDITURES FEDERAL OTHER C D SCHEDULE OF TIME DEPOSITS AND INVESTMENTS MARKET VALUE BOOK VALUE (COST) AT BALANCE SHEET DATE COLLATERAL LOCATION OF OTHER THAN RESERVE FUNDS: EDP CODE AMOUNT EDP CODE 1d;0tTNT EDP CODE AMOUNT SECURITY A B C Cash in Time Deposits (201) 9Z 2011 $ fj sj, Investments: Securities (450) 9Z 4501 9Z 4502 $ 9Z 4503 $ Repurchase Agreements (451) 9Z 4511 92 4512 9Z 4513 RESERVE FUNDS: Cash in Time Deposits (232) 9Z 2321 Investments: Securities (452) 9Z 4521- 9Z 4522 $ 9Z 4523 $ Repurchase Agreements (453) 9Z 4531 9Z 4532 9Z 4533 LEGEND Cash in Time Deposits - To include all interest bearing accounts, ie. savings, now, super now, money market accounts, and certificates of deposit. Securities - Federal government and its agencies, state or local governments. Repurchase Agreements - Securities purchased under agreement(s) to resell. Collateral - Insurance (FDIC, etc.) and securities. A - Security in possession of municipality. B - Security held by third party custodial bank. C - Security held by trading partner. 2 - 9 REAL PROPERTY TAX LEVY AND RELATED INFORMATION (WESTCHESTER COUNTY TOWNS) CURRENT YEAR TAX LEVY AND COLLECTIONS Taxes on Roll (County and Town Purposes) Add: Relevied Taxes - School - Village Add: Other - Total Taxes and Other Items on Warrant Deduct Cancellations Add: Accrued Interest, Penalties, Advertising and Other charges (added after return of warrant) Total Taxes and Other Items To be Collected Deduct Total Taxes and Other Itmes Actually Collected Uncollected Taxes and Other Items EDPCODE 9ZTCP Tax Collection Performance (A divided by B) (nearest hundredth %) ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR A300 A320 A330 TAXES RECEIVABLE TAX SALE PROPERTY ACQUIRED PENDING CERTIFICATES FOR TAXES Current Year 19 $ $ $ Prior Years: TOTAL 19 $ $ $ *These amounts should agree. 2 - 10 A OTHER TOTAL S S This page has intentionally been left blank. Name of Municipality NOTICES OF TORT CLAIMS FOR THE FISCAL YEAR ENDING 19 TOTAL NUMBER OF CLAIMS TOTAL AMOUNT OF CLAIMS TOTAL AMOUNT PAID ON CLAIMS EDP CODE Claims Pending - Beginning of Year Involving Codefendant/Third Party Defendant 9ZTR10 Other Claims 9ZTR15 Notices Filed During the Year Involving Codefendant/Third Party Defendant 9ZTR20 Other Claims 9ZTR25 Less: - Claims disposed of during the year prior to commencement of court action: ° By Locality 9ZTR30 ° By Insurance Carrier 9ZTR40 - Claims disposed of during the year after commencement of court action: ° By Locality 9ZTR50 ° By Insurance Carrier 9ZTR60 ° By Judgment 9ZTR70 - Other ( ) 9ZTR80 Equals: Claims Pending - End of Year Involving Codefendant/Third Party Defendant 9ZTR90 Other Claims 9ZTR95 NUMBER EDP CODE AMOUNT 9ZTR11 9ZTR16 9ZTR21 9ZTR26 9ZTR31 9ZTR41 9ZTR51 9ZTR�1,,, 9ZTR71 9ZTR81 9ZTR91 9ZTR96 AUTHORIZATION Article 4, Section 50-f of the General Municipal Law EDP CODE 9ZTR32 9ZTR42 9ZTR52 9ZTR62 9ZTR72 9ZTR82 AMOUNT 1 2 3 4 5 6 7 8 9 10 113. a. Each officer charged with the duty of making and keeping the record of claims shall make an annual report thereof, in summary, to the governing board of such municipal corporation or of such authority or commission and shall file a copy thereof in the office of the state comptroller within sixty days after the close of the fiscal year of such municipal corporation or of such authority or commission. A municipal corporation, authority or commission required by section thirty of the general municipal law to file an annual report of its financial condition with the state comptroller shall file the report required by this subsection with such financial report." Note: It is not necessary to furnish any additional information or details on the above claims or notices of claims. If there were no notices of Tort Claims filed or disposed of, please state "NONE" and return this report with the Annual Financial Report. 2 - 11 Name of Municipality NOTICES OF TORT CLAIMS FOR THE FISCAL YEAR ENDING 19Y�, (1) (2) EDPCODE NUMBER EDPCODE Municipality's Equitable Share EDPCODE OF CLAIMS 1 2 3 4 5 9ZTR34 6 9ZTR44 7 9ZTR54 8 9ZTR64 9 9ZTR74 10 9ZTR84 (3) AMOUNT PAID GREATER THAN EQUITABLE SHARE 9ZTR36 9ZTR38 9ZTR46 9ZTR48 a� 9ZTR56 9ZTR58 9ZTR66 9ZTR68 9ZTR76 9ZTR78 \ 9ZTR86 9ZTR88 11 * Identify the number (column 1) of claims disposed of during the year where the settlement was determined in accordance with the rel- ative culpability of each party pursuant to an itemized decision or jury verdict and where the amount paid by the municipality was 12 greater than the municipality's equitable share. Enter the municipality's equitable share (column 2) and the excess amount paid (column 3). Report Prepared by: Name / Address Title �9Phone Number 3/'_9//�7 Date 2 - 12 Name of Municipalityk,Q� Liability Insurance Questionnaire 1. Has your municipality been able to obtain liability insurance from an Insurance Company for any of the following types of coverage? (Enter 1 if yes, 2 if no.) EDPCODE RESPONSE General Liability 9ZLY11 Vehicle Liability 9ZLY12 / Workers Compensation Liability 9ZLY13 % Umbrella or Excess Liability 9ZLY14 .� Other Types of Liability: 9ZLY18 9ZLY19 2. Was it necessary for your municipality to change insurance companies? (Enter 1 if yes, 2 if no.) 9ZLY21 % 3. Has your municipality entered into a consortium with others to obtain liability insurance coverage? (Enter 1 if yes, 2 if no.) 9ZLY31 Identify name of consortium Identify type(s) of insurance coverage provided EDPCODE 1. 9ZLY32 2. 9ZLY33 3. 9ZLY34 4. Identify whether your municipality has elected to create a self-insurance program (Enter 1) or to have no insurance (Enter 2) for the following types of coverages: EDPCODE General Liability 9ZLY41 Vehicle Liability 9ZLY42 Workers Compensation Liability 9ZLY43 Umbrella or Excess Liability 9ZLY44 -Z Other Types of Liability: 9ZLY48 9ZLY49 5. Please list the total cost your municipality had to pay for liability type insurance coverage. DO NOT KEY ENTER FISCAL YEAR EDPCODE AMOUNT 1986 9ZLY5Y1 $ 7U, 006 1985 9ZLY5Y2 $ 35000 1984 9ZLY5Y3 $ 30/ 0 o �} 6. Comments 2 - 13 Name of Municipality 1-v, NOTICES OF TORT CLAIMS FOR THE FISCAL YEAR ENDING 19,f� (1) (2) (3) EDPCODE NUMBER EDPCODE Municipality's Equitable Share EDPCODE AMOUNT PAID GREATER THAN EQUITABLE SHARE OF CLAIMS 1 2 3 4 5 9ZTR34 6 9ZTR44 9ZTR46 7 9ZTR54 9ZTR56 8 9ZTR64 9ZTR66 9 9ZTR74 9ZTR76 10 9ZTR84 9ZTR86 9ZTR38 9ZTR48 9ZTR58 9ZTR68 9ZTR78 9ZTR88 11 * Identify the number (column 1) of claims disposed of during the year where the settlement was determined in accordance with the rel- ative culpability of each party pursuant to an itemized decision or jury verdict and where the amount paid by the municipality was 12 greater than the municipality's equitable share. Enter the municipality's equitable share (column 2) and the excess amount paid (column 3). Report Prepared by: ' Name fitle Al /(: q(��_ /v Address ✓/ - --e 3 Phone Number /'_9/1,5"? Date 2 - 12 Name of Municipality�.�� a Liability Insurance Questionnaire 1. Has your municipality been able to obtain liability insurance from an Insurance Company for any of the following types of coverage? (Enter 1 if yes, 2 if no.) EDPCODE RESPONSE General Liability 9ZLY11 / Vehicle Liability 9ZLY12 Workers Compensation Liability 9ZLY13 / Umbrella or Excess Liability 9ZLY14 Other Types of Liability: 9ZLY18 9ZLY19 2. Was it necessary for your municipality to change insurance companies? (Enter 1 if yes, 2 if no.) 9ZLY21 % 3. Has your municipality entered into a consortium with others to obtain liability insurance coverage? (Enter 1 if yes, 2 if no.) 9ZLY31 Identify name of consortium Identify type(s) of insurance coverage provided EDPCODE 1• 9ZLY32 2. 9ZLY33 3. 9ZLY34 4. Identify whether your municipality has elected to create a self-insurance program (Enter 1) or to have no insurance (Enter 2) for the following types of coverages: EDPCODE General Liability 9ZLY41 Vehicle Liability 9ZLY42 Workers Compensation Liability 9ZLY43 Umbrella or Excess Liability 9ZLY44 -Z Other Types of Liability: 9ZLY48 9ZLY49 5. Please list the total cost your municipality had to pay for liability type insurance coverage. DO NOT KEY ENTER FISCAL YEAR EDPCODE AMOUNT 1986 9ZLY5Y1 $ 70, 006 1985 9ZLY5Y2 $ 35000 1984 9ZLY5Y3 $ 30, o c'p 6. Comments 2 - 13 3. For each component unit and/or activity included within your municipal reporting entity (see table below for examples), please indicate below if it was audited, and if so the scope of such audit using the following coding scheme. AUDIT SCOPE CODE Financial Only 1 Financial and Compliance Audit of Federal Programs: ° As Required to Satisfy "Single Audit" Requirements 2 ° As Required to Satisfy Federal "A-110" Audit Requirements 3 for public higher educational, hospital and other non- profit organizations ° Not Audited 4 Type of Component Unit or Activity EDP Code Response - Component Unit Authorities: Port 9ZA202 Water 9ZA212 Sewer 9ZA222 Bridge 9ZA232 Solid Waste and Disposal 9ZA242 Parking 9ZA252 Light, Heating and Power 9ZA262 Transportation 9ZA272 Housing 9ZA282 Sports Center 9ZA292 Hospital District 9ZA302 Community College 9ZA012 Soil and Water Conservation 9ZA022 Regional Planning Board 9ZA032 Urban Renewal Agency 9ZA042 Community Development Agency 9ZA052 Libraries 9ZA062 Other (Please Specify): 2 - 3 Audit Coverage (Concluded) Type of Component Unit or Activity EDP Code Response - Activities Municipal Hospital 9ZA502 Health Related Facility or Infirmary 9ZA582 Other (Please List By Name): 2 - 4 CERTIFICATE OF CHIEF FISCAL OFFICER certify that I am the Chief Fiscal Officer of the; of the (Please Print) (Type of Municipality) (Name of Municipality) and that this report, to the best of my knowledge, information and belief, is a true and correct statement of the financial transactions and fiscal condition of the Municipality for the fiscal year ended I J1986 Signature LIle )'7 8 ) v Officials Address C--7—r-6+dNn Neui IYO* -3 Title 313,/��% Date Office Telephone Number e� d `/-,71?- -5-O *AL4A1./.LLL1,:1LL1.1.*R1,1./.1.1.1, 1./:A1.1JA1,14A1.1,A.4 4ck*rJc*L1, L hL/./.1./cLA14A1,A: A141.AAh***k:\/,1.1,L1,hk1.1.kK/.LL1, 1k/,!./ 1.1,1.A.\k IF YOU HAVE QUESTIONS RELATING TO THE ANNUAL FINANCIAL REPORT, PLEASE CALL ALBANY: 518/474-4014 PLEASE MAIL REPORT TO: STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS BUREAU OF MUNICIPAL RESEARCH AND STATISTICS ALFRED E. SMITH STATE OFFICE BUILDING (loth Floor) ALBANY, NEW YORK 12236 ATTENTION: JEFFREY MADEJ 3 2 - 14 F--21A or F-28A Assets Letter e'O",OFC% Form Approved �� UNITED STATES DEPARTMENT OF COMMERCE O M B No. 41- R 15 2 9 Bureau of the Census Washington, D.C. 20233 0 *r47E8 0 November, 1986 Dear Local Government Official: The Bureau of the Census and the New York State Comptroller's Office are engaged in a cooperative finance data collection program, the purpose of which is to reduce the reporting burden of your government. As a result of this cooperation, your government will not be required to complete a Census Bureau form F-21A or F-28A for the 1987 fiscal year (your fiscal year that ends between July 1, 1986 and June 30, 1987). Instead of completing an F-21A or F-28A form, we ask only that you supply us with the few numbers requested on the reverse side of this letter. The remainder of the finance data needed for your government will be obtained from your Annual Financial Report which will be furnished to the Census Bureau on computer tape by the New York State Comptroller's Office. Please complete this form and return the addressed copy in the same envelope together with your completed Annual Financial Report. Please mail to: Mr. Jeffrey Madej Associate Examiner for Municipal Affairs Office of the State Comptroller Division of Municipal Affairs Bureau of Research and Statistics Alfred E. Smith State Office Building (loth floor) Albany, New York 12236 Retain the duplicate copy of this form for your records. If you have any questions, please call the Census Bureau at (301) 763-2772 for assistance. Sincerely, JWR.man Ch i of Governments Division Bureau of the Census Enclosures CASH AND INVESTMENT ASSETS AT END OF FISCAL YEAR Please report below cash on hand and on deposit and also investments (at par value) held by funds of your government at the end of fiscal 1987 (your government's fiscal year that ended between July 1, 1986 and June 30, 1987). Report cash and investments held in sinking funds, bond funds, and all other funds (except employee retirement funds and trust and agency funds). Sinking funds are reserves held specifically for redemption of long-term debt of your government (including utility, revenue, and special assessment bonds, as well as general obligations). Report in Column (b), under bond funds, all unexpended proceeds of bond issues that were being held at the end of the fiscal year, pending their disbursement. Cash includes cash in checking accounts, on hand, C.D.'s. time deposits, petty cash and cash with a fiscal agent. Exclude receivables, amounts due from other funds or governments, fixed assets and customers' deposits. Investments consist of stocks and bonds, debentures, money market investments, warrants, mortgages, and other credit instruments. Amount at end of fiscal year - OMIT CENTS Held in SINKING Held in BOND Held in ALL OTHER FUNDS Type of asset FUNDS, as de- FUNDS, as de- except for any employee - fined above fined above retirement or trust and agency fund (a) (b) (c) W01 W31 W61 1. Cash and deposits - cash on hand and demand, C.D.'s and 6 ,7`�. time or savings deposits. W10 W40 W70 2. Federal securities - obligations of U.S. Treasury (including short-term notes) and Federal Financing Bank. W13 W43 W73 3. Federal agency securities - obligations of government owned agencies comprising CCC, Export -Import Bank, FHA, GNMA, Postal Service, and TVA. W15 W45 W75 4. State and local government securities. W24 W54 W84 5. Other securities - bonds, notes, mortgages, etc., not included in the foregoing classes. In- clude the following privately financed former Federal agencies: FHLB, FLB, FNMA, banks for cooperatives, and Federal intermediate credit banks. Exclude amounts re- ceivable, value of real pro- perty, and any other non - security assets. RS-9F Q�OF�`' UNITED STATES DEPARTMENT OF COMMERCE OMB No. 0607-0191 Bureau of the Census Washington, D.C. 20233 o�Arn0 November, 1986 Dear Local Government Official: The State and Local Fiscal Assistance Act of 1972 as amended (General Revenue Sharing) requires each local yovernment which receives funds to submit certain information about its fiscal activities, including data on the expenditures of funds received through this program. The U.S. Department of the Treasury will be reporting to the Congress on the proposed and actual uses of revenue sharing funds by local yovernments in relation to their total budgets. On behalf of the Department of the Treasury, the Bureau of the Census is collect- ing the needed information. The information you supply, together with data pro- vided for your government by the New York State Comptroller's Office, will be used to meet the Treasury Department's reporting requirements for your govern- ment's fiscal year that ended between July 1, 1986 and June 30, 1987. Please complete this form and return the addressed copy in the same envelope to- gether with your completed Annual Financial Report. Please mail to: Mr. Jeffrey Made j Associate Examiner for Municipal Affairs Office of the State Comptroller Division of Municipal Affairs Bureau of Research and Statistics Alfred E. Smith State Office Building (loth floor) Albany, New York 12236 Retain the duplicate copy of this form for your records. If you have any questions, please call the Census Bureau at (301) 763-2772 for assistance. Sincerely, JYnR2 Coleman Chief Governments Division Bureau of the Census Enclosures EXPENDITURES MADE FROM FEDERAL GENERAL REVENUE SHARING FUNDS ONLY (FISCAL 1987) Expenditures made from revenue sharing funds for any of the listed functions should be indicated on the appropriate lines below (OMIT CENTS). The expenditures reported should cover your government's fiscal year that ended between July 1, 1986 and June 30, 1987. CURRENT EXPENDITURES include salaries and wages, purchase of utilities and supplies, and all other expenditures exclusive of capital outlay. CAPITAL EXPENDITURES include purchase of equipment, purchase of land, and construction. FEDERAL GENERAL REVENUE SHARING EXPENDITURES Function or COLUMN A COLUMN 8 purpose of PROPOSED (budgeted) Amounts ACTUALLY expended expenditure Revenue Sharing Expenditures from Revenue Sharing funds Current Capital Current Capital (1) (2) (3) (4) O11 012 013 014 1. Fin. & general admin. 027 028 029 030 2. Education 035 036 037 038 3. Libraries 043 044 045 046 4. Welfare 051 052 053 054 5. Hospitals 059 060 061 062 6. Health 7. Roads 067 �L) � � y 068 � 069 070 083 084 085 086 8. Police 091 092 093 094 9. Fire 099 100 101 102 10. Correction 107 108 109 1150 11. Sewerage 115 116 117 118 12. Other sanitation 123 124 125 126 13. Parks and recreation 14. Utility systems - 147 148 149 150 SPECIFY TYPE -- lb. Interest on general 139 141 debt 16. Payment of principal 171 172 on debt. 163 �, �64 165 g '-tib 3 17. All other i CERTIFICATION - This is to certify that the data contained in this report are accurate to the best of my knowledge and belief. Signature of official Telephone Area Code Number lExtension Title jDate��3� TOWN OF GROTON Groton, New York Financial Report December 31, 1986 Ciaschi • Dieters -Hagen • 5chaufler o Mickelson Certified Public Accountants and Consultants jj .. !" Owl M "� - !� , ' • .i , ♦� � i+�.�� '. '{ a , , � � ` L �x,' ' � 'may! 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' f att I '. ° �r ,Y x » M Syr d _ ' y. *� � 1, i - , � � `{ ♦ i 1}1,_ ! { •. V � ' e� �t• '" � p � AwE -1 �i: . T - � R" ,� a �",= . ""f'$ 7 '. j�' 9i� �'` "ii' 'tr'�� i - srM; -;� �.� �a � ► r i` ' .�, - •�• �T. '� �,-e .a �� t' ��' �s +P '4'�' - a , • •• 4-v y t1 it . ,+�st w°.•.?"..}�„+1 ' i' '•i�1;Y r{ �,• ' •?pr ••. "`� ' •1w ,4 'r' .. %'• A R•n.T " .,�•.•j Y - Q'•►% ^ •i•. Air -.+e. ■ } •'x '•. _k wu • • ` 4„'�4'a y ; ,•"'" ¢' i •1` ♦ I f i ' .t «�a'( "' f• - ^ Pi!'I •' ' �i'" • t . +P., ' ,, '�' +�.r y • . � ! 4 � '� a �' .. ►'�wt y" ''i s. � a i' � , d � v �, " ,.:} ` "!', y a. M':+: ` , ♦ .4� ,� -• , 5 ,+, r - •tip ' S■, .. .♦ - i Y6 h '. •.. L+ a e •F /j /i- �'44 4p7mL;I*�`�1 • ! '.wC�N%S�* .' ' " 7 �.,./y. T e ,', t •*"' . ./.• * if 1. - !♦ ti `~ ": t •' t . * - f: a ♦ ti•� ' i (, r. •aYr' a"R9 ° .t i' 9• 'f! •t�' �4( - � �!`'`" � r • "♦0. t! : - y w : .{� �• � ; - •�,%s + 'pit �1'� 7�r ` ,yr�..}it •. . {" F ...� `� , 1 ! �k / v' .! 1C ' Vft t P '.�j,_ �•," •r '�� ♦y '»• -b'+1tb'.. .i ♦.., jrk r.:�i:•-• "�Tt' f- s,t4i�� _r TOWN OF GROTON TABLE OF CONTENTS I .......... Accountants' Opinion .••••••••••" " " '••'"••" Re•ulations asanReg Laws •••• ••••••••"•• Accountants' Report on Compliance With LawsRegulationsV TII +II IV ........................ Schedule of Noncompliance with Internal Control Accountants' Report on AuditRecommendations.............................•.....•...... A 1-2 Combined Balance Sheet••••••••••""""'�•"'••"••'•"•'••"• Combined Statement of Revenues, Expenditures and 3-4 Chanes in Fund Balances ...................................... g operating Statement for the General �'�•••'•• 5-6 " "• Comparative and Special Revenue Funds ••••••••••.......... " " '••••' 7-11 Notes to Financial Statements .••••••••••" " " '•'••'•" 12 Report on Supplementary Information •••••••••••" " " " �••'•••�• P 13 Combining Balance Sheet - General Fund ......••••...... " " " Combining Statement of Revenues, Expenditures and - General Fund •••••••••• " " " '•�•"' 14 Chan es in Fund Balances g " ...... 15-16 Combining Balance Sheet - Special Revenue ......••••.0 " Combining Statement of Revenues, Expenditures and 17 -18 " •"' Chan es in Fund Balances - Special Revenue ......••••... g Frederick J. Ciaschi, C.P. A. John H. Dieters -Hagen, C.P. A. Craig L. Schaufler, C.P. A. Jerry E. Mickelson, C.P. A. John E. Little, C.P. A. Thomas K. Van Derzee, C.P A.* Cornelia H. Hill Debbie A. Conley, C.P. A. John O. Reagan, C.P. A. Francis E. Welch, C.P. A. * Admitted to New York State Bar Town Board Town of Groton Groton, New York Ciaschi Dieters -Hagen Schaufler Nickelson Certified Public Accountants and Consultants Terrace Hill Ithaca, New York 14850 607-272-4444 ACCOUNTANTS' OPINION We have examined the balance sheet of the Town of Groton as of December 31, 1986, the related statement of revenues, expenditures and changes in fund balances and comparative operating statement for the general and special revenue funds for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the aforementioned financial statements present fairly the financial position of the Town of Groton as of December 31, 1986, and the results of operations for the year then ended, in conformity with generally accepted accounting principles prescribed by the State of New York. February 11, 1988 Ithaca, New York CORTLAND I ITHACA WATKINS GLEN 301 McNeil Building Terrace, , ... , .... ...,.... ,:, .... .,. .. ...: �., Hill 103 Third Street Cortland, New York 13045 Ithaca, New York 14850 Watkins Glen, New York 14891 607-753-7439 607-272-4444 607-535-4443 Frederick J. Ciaschi, C. CPA. John H. Dieters -Hagen, Craig L. Schautler, C.P. A - Jerry E. Mickelson, C.P A. John E. Little, C.P. A. Thomas K. Van Derzee, C.P A.- Cornelia H. Hill Debbie A. Conley, C.P A. John O. Reagan, C.P. A. Francis E. Welch, C.P. A. ' Admitted to New York State Bar C�/ Ciaschi Dieters -Hagen Schaufier LA ............................. �_ . ..... Mickelson Certified Public Accountants and Consultants Terrace Hill Ithaca, New York 14850 607-272-4444 ACCOUNTANTS' REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS Town Board Town of Groton Groton, New York basic financial statements of the rt°wn of hereon Groton dated We have examined the 1986 and have issued our report th thereon accepted for the year ended December 31, g. Our examination was made in accordance tained in the Standards February 11, 198 compliance audits Pro rams, Activities, and Functions, auditing standards for financial r ani.zations, g included such tests for Audit of Government g Office, and accordingly issued by the U•S. General Accounting other auditing procedures as we considered of the accounting records and such necessary in the circumstances• compliance he Town of Groton is responsible fOtionereferredTownis toabove, The management of t compliance laws and regulations. In connection with our examination with transactions and records to determine the Town's comp we selected and tested t with which could have a material effect with laws and regulations, noncompliance on the basic financial statements of the Town - on Town of our tests indicate that for the mereferred to above, The results of rovisions of laws and regulations Groton complied with those p financial attached schedule• Those instances of noncompliance except as described in the a general purpose considered by us in evaluating whether the enerally accepted accounting were in conformity with g statements are presented fairly 0 our attention that caused us to believe ith that laws the and principles. Nothing came tcompliance not items not tested the Town of Groton have aimate al effect on the Town's regulations, noncompliance with whichcould basic financial statements. February 11, 1988 Ithaca, New York ITCA WATKINS GLEN � CORTLAND 10 �- -- - 103 Third Street _ - - - Terrace Hill Watkins Glen, New York 148 91 301 McNeil Building Ithaca, New York 14850 607-535-4443 Cortland, New York 13045 607-272-4444 607-753-7439 TOWN OF GROTON SCHEDULE OF NONCOMPLIANCE WITH LAWS AND REGULATIONS DECEMBER 311 1986 The following are items found during our audit of noncompliance with laws and regulations of the Town's general purpose financial statements. No Written Investment Policy The Town of Groton has not established or adopted a written investment policy. Every local governmental unit should have a written investment policy approved by the governing board. Such written investment policy should include: The official designated by the governing board to make investment transactions. The approved list of depositories and trading partners with investment units. The type of records and controls that are required to safeguard the investments. The main objectives of a written investment policy are to provide reasonable assurance: That assets are safeguarded. That investments will mature when cash is required to finance operations. That there will be a competitive rate of return on investments. The investment policy should comply with statute and be periodically reviewed and revised as necessary to reflect changes in available investment opportunities and market conditions. Overexpended Budget During our examination we noted the following funds that overexpended their budgets: General Fund - Town Wide Lighting District The Town is required to adhere to the adopted budget and make appropriate transfers when deemed necessary. The Town budget is the Town's financial plan of operations and should be used by the Board of Directors to effectively manage the Town. Although the total amount of the overexpenditures is not material, the Town is required to adhere to their adopted budget. To reduce this problem in the future, greater care and improved budget procedures should be exercised in the adoption process of the Town budget. III - 7/ Ciaschi Frederick J. Ciaschi, C.P. A. Dieters -Hagen John H. Dieters -Hagen, C.P. A. ) Schaufler Craig L. Schaufler, C.P. A. .ckelson Jerry E. Mickelson, C.P A. Certified Public Accountants and Consultants John E. Little, C.P. A. kk W W . Thomas K. Van Derzee, C.P.A.- Cornelia H. Hill Debbie A. Conley, C.P. A. Terrace Hill Ithaca, New York 14850 607-272-4444 John O. Reagan, C.P. A. Francis E. Welch, C.P.A. ACCOUNTANTS' REPORT ON INTERNAL CONTROL "Admitted to New York State Bar Town Board Town of Groton Groton, New York We have examined the financial statements of the Town of Groton r he year ended evaluation art December 31, 1986, and have issued our report thereon of thedated systemof internal llinternal accounting of our examination, we made a study and generally accepted control to the extent we considered necessary as requireand evaluationb was to determine the auditing standards. The purpose of oury nature, timing, and extent of the auditing procedures necessary for expressing an s. Our study and evaluation was more limited opinion on the Town's financial statement on the system of internal accounting than would be necessary to express an opinion control taken as a whole. The Town's administrative personnel are responsible for establishing and In fulfilling this maintaining a system of internal cong control. are required to assess the responsibility, estimates and judgments b Town y Personnel expected benefits and related costs of control procedures. The objectives of a system are to provide Town personnel with reasonable, but not absooluteassurance arane that assets r are safeguarded against loss from unauthorized usedisposition, hat transactions are executed in accordance with Town personne nrthorizaccordo with and recorded properly to permit the preparation of financial statements generally accepted accounting principles and those principles prescribed by the State of New York. Because of inherent limitations in any system of internal accounting . Also, projection futureperiods errors or irregularities may nevertheless occur and dot is subject to the risk that of any evaluation of the system to P procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study and evaluation made for the limited purpose described in h first paragraph would not necessarily disclose all material weaknesses Accordingly, we do not express an opinion on the system of internal aountindisci coed control of the Town of Groton taken as a whole. Our study and evaluation no condition that we believed to be a material weakness. February 11, 1988 Ithaca, New York CORTLAND 301 McNeil Building Cortland, New York 13045 607-753-7439 Cie ��ccsrvfhtG� IV ITHACA WATKINS GLEN Terrace Hill 103 Third Street Watkins Ithaca, New York 14850 Wans Glen, New York 14891 6607 535-4443 07-272-4444 TOWN OF GROTON AUDIT RECOMMENDATIONS DECEMBER 31, 1986 We have examined the financial statements of Town of Groton for the year we reviewed ended December 31, 1986. As an integral part of the examination, the accounting procedures and related internal controls to an extent necessary for audit report purposes. Since our engagement did not include a detailed examination of your accounting system andbei ng r sinclthe audit as recommendations presented should not be construed g a Accounts Receivable During our audit of accounts receivable records in noted.that money due was from Tompkins County, atthe end ofodue the to year, the Town, mowing wa record of charges billed not maintained. To control money the county should be maintained and reconciled to the amounts received from the county. General These comments and suggestions are offered for your consideration th a for positive and helpful intent on our part. We would like to thank the staff their cooperation during the course of the audit. February 11, 1988 Ithaca, New York VN TOWN OF GROTON COMBINED BALANCE SHEET DECEMBER 31, 1986 Governmental ASSETS Special Cash General Revenue Other Receivables $ 2989,161 $ 607,274 Due from Other Funds Fixed Assets (Net) Provisions to be Made in Future Budgets Restricted Cash Materials & Supplies Inventory Prepaids TOTAL ASSETS $ 298,161 $ 607,274 LIABILITIES, DEFERRED REVENUES AND EQUITY Liabilities Accounts Payable $ Accrued Liabilities $ Notes Payable Other Liabilities Due to Other Funds Bond and Long -Term Liabilities Agency Fund Liabilities Total Liabilities -0- Deferred Revenues Equity Investment in General Fixed Assets Fund Balances - Reserved Trusts Special Capital Reserve 4,200 Total Reserved 42200 Fund Balances - Unreserved Appropriated -Ensuing Year's Budget 523,000 174,000 Unappropriated 2413,961 433,274 Total Unreserved Total Equity 293,961 6071,274 2985161 607,274 TOTAL LIABILITIES, DEFERRED REVENUES & EQUITY $ 298,161 $ 607,274 See Accountants' Opinion and Notes - 1 - Fiduciary Fund Types Fund Types General Account Groups Capital Long -Term Projects Trust & Agency Fixed Assets Obligations $ $ 89,206 $ $ 1,044,154 36,577 $ -0- $ 8,206 $ 1,044,154 $ 361577 609000 36,577 221 60,000 221 3611577 1,044,154 7,985 7 , 985 (60,000) (60,000) (60,000) 75985 1,0441154 $ -0- $ 8�206 $ 1,044,154 $ 36,577 - 2 - TOWN OF GROTON COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 Governmental Special REVENUES AND OTHER SOURCES General Revenue Revenues Real Property Taxes $ 2369272 $ 240,692 Real Property Tax Items 31,136 Non -Property Tax Items Departmental Income 29261 Intergovernmental Charges Charges for Services Use of Money and Property 219281 1293,205 Licenses and Permits 53,741 Fines and Forfeitures 19389 Sale of Property and Compensation for Loss Miscellaneous Local Sources 59194 State Aid 693,095 609945 Federal Aid 299727 Total Revenues 3449369 4609569 Other Sources Operating Transfers TOTAL REVENUES AND OTHER SOURCES $ 344,369 $ 460,569 EXPENDITURES AND OTHER USES Expenditures General Government Support $ 1559702 $ 31,940 Public Safety 6,268 Health 279500 Transportation 249,622 3169593 Culture and Recreation 129909 Home and Community Services 8,506 Employee Benefits 151,163 269392 Debt Service (Principal and Interest) 2431400 Operating Expenses Interest Expense Economic Assist & Opportunity 19299 5,483 Total Expenditures 2761,369 3801)408 Other Uses Operating Transfers TOTAL EXPENDITURES AND OTHER USES 2762369 38031408 Revenues and Other Sources Over Expenditures and Other Uses 681,000 80,161 Fund Balances and Surplus, Beginning of Year 230,161 5273,113 Adjustment: Debt Payment from General Fund Appropriations Other Fund Balances and Surplus, End of Year $ 298,161 $ 607,274 See Accountants' Opinion and Notes - 3 - Fiduciary Fund Types Fund Type Capital Expendable Projects Trust 426 426 $ -0- $ 426 -0- -0- -0- -0- 426 (809000) 72559 201000 $ (60,000) $ 7,985 - 4 - TOWN OF GROTON COMPARATIVE OPERATING STATEMENT FOR THE GENERAL AND SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 REVENUES AND OTHER SOURCES Modified Budget Revenues Real Property Taxes $ 236,272 Real Property Tax Items 1,500 Non -Property Tax Items Departmental Income 11550 Intergovernmental Charges Use of Money and Property 65000 Licenses and Permits 52500 Fines and Forfeitures 11450 Sale of Property and Compensation for Loss Miscellaneous Local Sources 100 State Aid 445000 Federal Aid Total Revenues 296,372 Other Sources Operating Transfers TOTAL REVENUES AND OTHER SOURCES 296,372 EXPENDITURES, ENCUMBRANCES AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal and Interest) Economic Assist & Opportunity Total Expenditures & Encumbrances Other Uses Operating Transfers TOTAL EXPENDITURES, ENCUMBRANCES AND OTHER USES 189,500 9,172 27,550 249750 123,200 18,100 25,300 20s,500 1,300 3289372 3285372 Revenues & Other Sources Over (Under) Expenditures, Encumbrances and Other Uses $ (32,000) Fund Balances - Beginning of Year Other Adjustments Fund Balances - End of Year General Fund Actual 2369272 3,136 2,261 21,281 5,741 1,389 5,194 69,095 344,369 3449369 155,702 6,268 27 ,500 24,622 12,909 8,506 15,163 241400 1 3,299 276,369 276,369 68,000 $ 2302161 $ 298,161 Encumbrances See Accountants' Opinion and Notes - 5 - Special Revenue Fund Types Variance Variance Favorable Favorable (Unfavorable) Modified Budget Actual Encumbrances (Unfavorable) $ $ 240,692 $ 240,692 $ $ 1,636 711 15,281 322000 1295205 979205 241 (61) 51,094 25,095 589417 60,945 2,528 (6,025) 35,752 29,727 471,997 366,861 4609569 933,708 479997 366,861 460,569 939708 33,798 31,940 313,940 21904 50 128 462,438 316,593 145,845 (709) 99594 10,137 41,000 26,392 149608 (3,900) 1 5,483 5,483 522003 540,861 380,408 160,453 529003 5400861 3801)408 1602453 $ 100%000 $ (174,000) 8031161 $ $ 254,161 527 ,113 $ 607,274 - 6 - TOWN OF GROTON NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1986 Note 1 - Reporting Entity The Town of Groton, Tompkins County, has a population of 5,213 according to the 198 0 federal census, of which 2,313 is in the incorporated Village of Groton, located wholly within the Town. The Town is governed by Town law and other general laws of the state. The and Towns b ' legislative body is the Town Board which consists of a rovides supervisor for the four councilmen. The supervisor, as chiefexecutive rules and regulations. The enforcement of all general laws, local disbursing supervisor, as chief fiscal officer, is responsible and keeping all books receiving, disbursing account. and having the custody of all Town monies, a P Clerk as chief recording officer, is custodian of all Town papers and The Town , records. principal The Town provides the following p al services: public safety (fire P ' n and ambulance service), transportation (streets panda dhighways), public protectio, general administration recreation, planning and zoning, g improvements. lighting is provided by the Town Board in two separate areas of the Street g hting It us funded by means of a special ad valorem Town, called lighting districts. tax on the real property situated within each district. e is Fire protection for certain areas of the Town outside the District lag This Fir p provided by the Town Board via the tad valoremon Fire tax ton the real property district is funded by means of a special situated within the district. The furnishing of fire protection for the area of Town around the hamlet of McLean is not a Town function. Instead, it is the responsibilityhe McLean Fire Of District commissioners who constithe fire tute the governing board of t whose boundaries are partly within the Town of Groton and partly within the Town of Dryden. commissioners are elected by the qualified voters living within the Fire tions, including the financing ih throh district. Fire district opera e real property taxation, are carriirect d out at the d on of the e commissioners, and the Town has no oversight or managerialTownssoreporting nsibility comet art of therefor. The fire district is not considered p entity. Note 2 - Summary of Significant Accounting Policies Fund Accounting The accounts of the Town are organized on the basis accounting funds ent y.accoThe groups, each of which is considered a separate self - operat ions of each fund are accounted for with a separate sit of revenues ncand accounts that comprise its assets, liabilities, a t to eared accounted for in expenditures. Government resources indivi dual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. - 7 - TOWN OF GROTON NOTES TO FINANCIAL STATEMENTS (CONTINUED) DE CEMBER 31, 1986, Governmental Fund Types Governmental funds are those through which most governmental functions of the Town are financed. The acquisition, use and balancesare of the account d wfor expendable financial resources andrelated focus liabilities upon determination of through governmental funds. The measurement changes in financial position, rather than upon net income determination. The following are the Town's governmental fund types: 1. General Fund Town -Wide and General Fund outside andVillage other from To account for revenues (i.e., general tax state, federal and local sources) which are not fundired by law or other provision to be accounted for in 2. Special Revenue Funds Utilized to account for revenues sources which are usually required by accounted for in separate funds. The fund, highway funds (town -wide and lighting district funds and one fire are in this category. derived from specific law or regulation to be federal revenue sharing outside village), two protection district fund 3. Capital Projects Fund Used to account for financial resources to be used for the acquisition or construction of major capital facilities. Fiduciary Fund Type 1. Trust and Agency Funds Used to account for those funds held in trust or as agent for subsequent distribution to other governments, persons or funds. Account Groups 1. General Fixed Asset Accounts Group Used to account for the Town's investment investment,inuildings general and machinery and equipment. The Town fixed assets is recognized in the financial statements merecordedthe as first time this year. General fixed assetsare expenditures when purchased and capitalized at cost or estimated historical cost in the general fixed assets group. Public domain ("infrastructure") assets consisting of improvements such as streets, bridges, sidewalks, ecur b and gutters and water and sewage systems Depreciation accounting is not utilized. 2. General Long -Term Debt Accounts Used to account for liabilities arising operations which governmental funds other than special assessments liabilities are payable from resources had or to be acquired in the future. Included is the non -current portion of retirement liability. TOWN OF GROTON NOTES TO FINANCIAL STATEMENTS (CONTINUED) DECEMBER 313, 1986 Basis of Accounting Governmental Funds - are accounted for on the modified accrual basis. Under this basis, revenues are recognized when received except for revenues which are susceptible to accrual (measurable and available to finance current operations) and revenues of a material amount that have not been received at the normal time of receipt. Such revenues are accrued when earned. In those instances where expenditures are the prime factor in determining eligibility for state and federal grants, revenues are recognized when the expenditures are incurred. Expenditures are generally recognized when the related liabilities are incurred. Exceptions to this general rule include (1) prepaid expenses are not recognized (2) accumulated unpaid vacation and sick pay are not accrued and retirement expense is not recognized until billed and paid as indicated in Note 4 and (3) principal and interest on indebtedness is recognized when -due. Fiduciary Funds Trust and agency fund transactions are recognized on a modified accrual basis. Note 3 - Deficit Fund Balance The capital projects fund deficit position results from the accounting treatment accorded bond anticipation note liability. This deficit will be eliminated as the bond anticipation notes are redeemed from bond proceeds or other revenue sources. Note 4 - Employees' Retirement and Leave Time Retirement The Town provides retirement benefits through contributions to the New York State Employees' Retirement System for substantially all its regular full-time employees and its part-time employees who elect to participate. The System computes the cost of retirement benefits based on its fiscal year which ends March 31, and bills the participating municipalities for their contributions in May of the succeeding calendar year. The estimated liability for retirement expense as of December 31, 1986, ($36,577) is shown in the general long-term debt group of accounts. It pertains to the period from April 1, 1985 to December 31, 1986. Retirement expenditures included in the accompanying financial statements aggregate $24,604. They pertain to the amounts billed by the System in May 1986 for the period April 1, 1984 to March 31, 1985. TOWN OF GROTON NOTES TO FINANCIAL STATEMENTS (CONTINUED) DECEMBER 311, 1986 Leave Time Full time employees earn from one to three weeks vacation leave per year depending on length of employment. Vacation leave must be taken in the year it is earned or it is forfeited. Sick leave is earned at the rate of one day for every two months of employment. Unused sick leave may be accumulated to a maximum of sixty days and is convertible to cash upon termination of employment. The monetary value of accumulated unused sick leave is not recorded in the account of the Town. Note 5 - General Long -Term Debt Purpose Outstanding at 12/31/86 Maturity New York State Employees' Retirement System for the Period 4/1/85-12/31/86 $369577 $20,901 due May, 1987 $15,676 due May, 1988 Summary of Changes in Long -Term Debt Outstanding Net Outstanding 12/31/85 Deletion 12/31/86 Retirement Liability $ 43.057 $,(6.480) $ 36.577 Note 6 - Summary of General Fixed Assets Balance 12/31/86 Land $ 835003 Buildings 24231302 Machinery and Equipment 718,849 Total $1.044.154 Note 7 - Reservation of Fund Balances at December 31, 1986 The following fund balances are reserved for future use: Excess Dog Control Revenues Unemployment Insurance Reserve - 10 - General Fund Trust & Agency Fund $ 41200 $ -0- -0- 7,985 TOWN OF GROTON NOTES TO FINANCIAL STATEMENTS (CONTINUED) DECEMBER 31, 1986 Note 8 - General Budget Policies The supervisor, as budget officer, files a tentative budget with the Town Clerk by September 30. It is submitted by the clerk to the Town Board by October S, for their review and modification and, upon their approval, it becomes the preliminary budget. A public hearing thereon must be held on or before the Thursday immediately following general election day. The preliminary budget as submitted or amended must be adopted by November 20. The Town Board may amend the budget as necessary during the year. Unexpended appropriations lapse at the end of the year. Encumbrance accounting is not used. Town Board Town of Groton Groton, New York The financial statements and our report thereon are set forth on pages I to 11, inclusive of this report. Our examination was made primarily for the purpose of rendering an opinion on these basic financial statements, taken as a whole. The other data included in this report on pages 13 to 18, inclusive, although not considered necessary for a fair presentation of financial position and results of operations, are presented primarily for supplemental analytical purposes. This additional data for the year ended December 31, 1986, has been subjected to the audit procedures applied in the examination of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. February 11, 1988 Ithaca, New York - 12 - ■ . . ■ ■ . - ■ L I otd.oo 0W1 0IN ea ft:0 0 r i0m 0L ML -Y 51 ■ — ■■ �■■ — 01 .1 ■■■ 04 ■ III ■ -■■ 1a,� .�. ' . ■ ; ■ . - . I - ■ - 1♦ 111 . 1 - ■ ■ ■ : t. .. . . . 'ti . : � .tq e■ �W . . ■ —. ■III .� 1 f mV— ` r Pilo 1 riPL jr ' III 1 . _ ■�1 ' T If III ' . 30 �. ' ' : . j ; •- r • _ • .. # . _ . ■ - T 7 r . 1 . .� - _ f % .1� ■ fL ' ■ .' III. 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IF ■ —■ III Is I - — 99 ; , _ ■ ,, L%*. . 0 P. :-.+A01I T II - ■ ■ r ■ ■■. - rtr� NOON ■71 elm all ■-■.-1�1 Ifi+ll -I rI-■ '■-■ ■■-■� T—r- -. .. ,.. ■ .t!m III II L - ■1—.t - I •. ■II;�•.II•■ I�II Li r � II .I1 ■ mom ■ 4.I ■■ Mill L ■ F"�Wm-1■ Iloilo ■ ■ -■eleor;I II ■- Ls ■ W. -ap ■ ■ ■�■ ■- ■ .III- . ■I L' L■ . . ■. ■Lm ■ :L ■ ' ■ ■ II.II. . rr1.Mom, � 1-■ -.L ' ` — - ` Cash Due From Other Funds TOTAL ASSETS TOWN OF GROTON COMBINING BALANCE SHEET GENERAL FUND DECEMBER 31 , 1986 ASSETS Total $ 2989161 $ 298,161 Town Wide Part Town $ 2382276 $ 59,885 $ 238,276 $ 59,885 LIABILITIES, DEFERRED REVENUES AND EQUITY Liabilities Accounts Payable Accrued Liabilities Total Liabilities Fund Balances - Reserved Special Total Reserved Fund Balances - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved Total Equity TOTAL LIABILITIES, DEFERRED REVENUES & EQUITY -0- -0- -0- 4 , 200 43,200 4,200 4,200 521000 401000 129000 241,961 194,076 475885 293,961 234,076 599885 298 ,161 238 ,276 59 ,885 $ 298,161 $ 238,276 $ 59,885 See Accountants' Report on Supplementary Information - 13 - .0 NOR Me �- r. 1 ■% _ e. 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Olt 'll• = arm �_ . i I 111 0 P _ L — .�!� r No IS —Lo 0 kileer 0. 0 M9 . r< na i . ■ Wtq . , n ■ .� ■ ■,m In , , 1 ■I r III ■�No 1 ■ ` �■ ■ ■ ■ - o ■ N ` • ■ : III ■ A ON _ ell 4 =to IN1 me -' CIr� � ' 'I 1 � - -, 1 : r - L, —: III , el : 1 Z � •wi0 4W N� A jn�.: EM 1IN , � l I- . J i0bnl ■x■��Z ,� _ � _ •i:ln : .Ire-I� ■ ,In ■ Liff. No �..— IF 1_ aE1 _ •■ ■ ■ : i ■ �' II 1 .. m . ■ _ '�' ' •Rln -� '■DTI IS I • • 1• u TOWN OF GROTON COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GENERAL FUND FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 REVENUES AND OTHER SOURCES Total Town Wide Part Town Revenues Real Property Taxes $ 236,272 $ 193,872 $ 429400 Real Property Tax Items 35136 31,136 Departmental Income 21,261 11,047 13,214 Intergovernmental Charges Use of Money and Property 21,281 16,520 41761 Licenses and Permits 52,741 59,741 Fines and Forfeitures 12389 11389 Sale of Property and Compensation for Loss Miscellaneous Local Sources 511194 22,258 23,936 State Aid 69,095 671495 11,600 Total Revenues 3443,369 2912458 52,911 Other Sources Operating Transfers TOTAL REVENUES AND OTHER SOURCES 3441,369 2912458 522911 EXPENDITURES AND OTHER USES Expenditures General Government Support 155,702 1551702 Public Safety 61268 63,268 Transportation 24,622 241,622 Economic Assistance and Opportunity 19299 13,299 Health 27,500 271,500 Culture and Recreation 12,909 63,532 65377 Home and Community Services 8,506 278 8,228 Employee Benefits 15,163 141780 383 Debt Service (Principal and Interest) 24,400 2411400 Total Expenditures 2769369 233,881 42,488 Other Uses Operating Transfers TOTAL EXPENDITURES AND OTHER USES 276,369 2335881 42,488 Revenues and Other Sources Over Expenditures and Other Uses 68,000 572577 10,423 Fund Balances, Beginning of Year 230,161 180,699 49,462 Fund Balances, End of Year $ 298,161 $ 238,276 $ 59,885 See Accountants' Report on Supplementary Information - 14 - TOWN OF GROTON COMBINING BALANCE SHEET SPECIAL REVENUE DECEMBER 31, 1986 Highway Highway ASSETS Total Town Wide Part Town Cash $ 6079274 $ 4979751 $ 87,085 Other Receivables Due from Other Funds TOTAL ASSETS $ 607,274 $ 497,751 $ 87,085 LIABILITIES, DEFERRED REVENUES AND EQUITY Liabilities Accounts Payable Accrued Liabilities Due to Other Funds Total Liabilities Deferred Revenues Fund Balances - Reserved Encumbrances Total Reserved Fund Balances - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved Total Equity TOTAL LIABILITIES, DEFERRED REVENUES & EQUITY 174,000 150,000 24,000 433,274 347 ,751 63,085 607,274 497,751 879085 6079274 4975751 871,085 $ 607,274 $ 497,751 $ 87,085 See Accountants' Report on Supplementary Information - 15 - Federal Revenue Lighting Sharing District $ 223,088 $ 350 $ 22,088 $ 350 22,088 22,088 22,088 $ 22,088 $ 350 350 350 350 Fire Protection Distirct $ -0- $ -0- - 16 - TOWN OF GROTON COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES SPECIAL REVENUE FOR THE FISCAL YEAR ENDED DECEMBER 311 1986 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources State Aid Federal Aid Total Revenues Other Sources Operating Transfers TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Transportation Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal and Interest) Economic Assistance and Opportunity Total Expenditures Other Uses Operating Transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Balances, Beginning of Year Fund Balances, End of Year Highway Highway Total Town Wide Part Town $ 2403,692 $ 1335500 $ 721,052 1295,205 119,370 83,390 602945 60,945 29,727 460,569 2529870 141,387 4601569 252,870 1412387 31,940 316,593 1771,655 113,890 26,392 181234 89158 5,483 3801408 1959889 1225048 380,408 195,889 122,048 80,161 56,981 191339 52711113 44031770 67,746 $ 607,274 $ 497,751 $ 87,085 See Accountants' Report on Supplementary Information - 17 - Federal Fire Revenue Lighting Protection Sharing District Distirct $ $ 3,200 $ 313,940 1,349 96 29,727 319076 3,296 313,076 31,296 21,423 3,625 5,483 261906 33,625 263,906 32625 42170 (329) 17,918 679 $ 22,088 $ 350 $ 31,940 31,940 31,940 31,940 31,940 -0- -0- -0- - 18 -