HomeMy WebLinkAboutAnnual Financial Report 1994ALL NUMBERS IN THIS REPORT
MUST BE ROUNDED TO THE
NEAREST DOLLAR
ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
FOR THE
TOWN OF GROTON
COUNTY OF TOMPKINS
FOR THE FISCAL YEAR ENDED 1994
*AUTHORIZATION*
ARTICLE 3, SECTION 30 OF THE GENERAL MUNICIPAL LAW:
1. *** 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 SUCH MUNICIPAL CORPORATION ***
5. 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 Y,.RK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEW YORK 12236
1
*CERTIFICATION OF FISCAL OFFICER*
I , / ��es�- I' I , �0 t�l So CERTIFY H h T AT I AM THE CHIEF FISCAL OFFICER
AND THAT THE INFORMATION INCLUDED HEREIN IS TRUE AND CORRECT TO THE BEST OF
MY KNOWLEDGE AND BELIEF.
SIGNATURE
TITLE
0 1 CoY%r\e-,<- � `j� -
OFFICIAL 'RDDRESS
OFFICIAL ADDRESS
�7�9�
DATE
( U7 ) S-1s :5/0:1-
OFFICE TELEPHONE NUMBER
*INQUIRY*
IF YOU HAVE ANY QUESTIONS RELATING TO THIS DOCUMENT PLEASE CALL:
FILING REQUIREMENTS (518) 474-4014
ACCOUNTING REQUIREMENTS (518) 474-6023
*PLEASE MAIL COMPLETED DOCUMENT TO:
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
BUREAU OF MUNICIPAL RESEARCH AND STATISTICS
GOV. ALFRED E. SMITH STATE OFFICE BUILDING (LOTH FLOOR)
ALBANY, NEW YORK 12236
ATTENTION : JEFFREY MADEJ
r�
*FINANCIAL SECTION
FINANCIAL INFORMATION FOR THE FOLLOWING FUNDS AND ACCOUNT GROUPS WAS
INCLUDED IN THE ANNUAL FINANCIAL REPORT FILED BY YOUR GOVERNMENT FOR THE
FISCAL YEAR ENDED 1993 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR
PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 1994:
(A) GENERAL FUND
(B) GENERAL TOWN -OUTSIDE VG
(CD) SPECIAL GRANT
(CS) RISK RETENTION
(DA) HIGHWAY -TOWN -WIDE
(DB) HIGHWAY -PART -TOWN
(SF) FIRE PROTECTION
(SL) LIGHTING
(H) CAPITAL PROJECTS
(TA) AGENCY
(K) GENERAL FIXED ASSETS
(W) GENERAL LONG-TERM DEBT
ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 1993 REPRESENT THE DATA
FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE
NECESSARY. IF ANY FUNDS WERE USED IN 1994 THAT WERE NOT USED IN 1993,
PLEASE LIST BELOW. A FORM TO REQUEST ADDITIONAL OR BLANK FUND
STATEMENTS IS INCLUDED IN THIS MAILING.
*** SUPPLEMENTAL SECTION ***
THE SUPPLEMENTAL SECTION INCLUDES THE FOLLOWING SECTIONS:
1) STATEMENT OF INDEBTEDNESS
2) SCHEDULE FOR REPORTING VARIABLE RATE, DISCOUNTED,
AND/OR NEGOTIATED BONDS AND NOTES
3) SCHEDULE FOR REPORTING ALL INSTALLMENT PURCHASE
CONTRACTS/CERTIFICATES OF PARTICIPATION
4) SCHEDULE OF SECURITIES FOR COLLATERALIZATION
5) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
6) BANK RECONCILIATION
7) REAL PROPERTY TAX LEVY AND RELATED INFORMATION
8) LOCAL GOVERNMENT QUESTIONAIRE
9) NOTICE OF TORT CLAIMS
ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR.
0
*** FINANCIAL SECTION **X
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
PETTY CASH
TOTAL CASH
STATE & FEDERAL OTHER
TOTAL STATE AND FEDERAL
AID RECEIVABLES
DUE FROM OTHER GOVERNMENTS
TOTAL DUE FROM OTHER
GOVERNMENTS
PREPAID EXPENSES
TOTAL PREPAID EXPENSES
TOTAL ASSETS
FOR THE FISCAL EDP
YEAR ENDED 1993 CODE
*26,823
A200
282,306
A201
250
A210
A
A
309,379
1,008
A410
A
A
1,008
226 A440
A
A
226
17,063 A 4 8 0
A
A
17,063
327,676
FOR THE FISCAL
YEAR ENDED 1994
s ".?
/ '4 &
■�I�i�ZI�:�
5
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
ACCRUED LIABILITIES
TOTAL ACCRUED
LIABILITIES
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
RES FOR RETIREMENT SYSTEM CR
RESERVE FOR EXCESS DOG
CONTROL REVENUES
TOTAL SPECIAL RESERVES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$7, 900
A 6 0 0
$J„`� ,�o
A
71900
1,189
A 6 0 1
A
A
1,189
���34
9,089
0 A821
A
A
0
17,063 A825
--7
1,063 A872�
A
A
18,126
220,000 A910 �� OOJ
A
A
220,000 /BScoo
80 , 46 1 A91 1
A
A
2
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL
YEAR ENDED 1993
$80,461
318,587
327,676
EDP FOR THE FISCAL
CODE YEAR ENDED 1994
r
,:::QJ, S9' 4
--,09 ',�or
7
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
DETAIL REVENUES AND OTHER
SOURCES
REAL PROPERTY TAXES
*128,744
A1001
S
A
A
TOTAL REAL PROPERTY
TAXES
128,744
OTHER PAYMENTS IN LIEU OF
TAXES
565
A1081
�-4-7o
INTEREST & PENALTIES ON REAL
PROP TAXES
3,761
A1090
A
A
TOTAL REAL PROPERTY TAX
ITEMS
4, 326
��rr� I' 4 � I --7
"T
1
TAX COLLECTOR FEES
283
A1232
S S4
CLERK FEES
1,187
A1255
PUBLIC POUND CHARGES, DOG
CONTROL FEES
255
A1550
_
A
A
TOTAL DEPARTMENTAL
INCOME
1,725
% 9
PUBLIC SAFETY SERVICES FOR
OTHER GOVTS
3,600
A2260
3 % no
YOUTH. RECREATION SERVICES,
OTHER GOVTS
10,470
A2350
REFUSE & GARBAGE SERV OTHER
GOVTS
2 , 0 33
A2376
r] 4
A
A
TOTAL INTERGOVERNMENTAL
CHARGES
16,103
'f
INTEREST AND EARNINGS
12,026
A2401
A
A
TOTAL USE OF MONEY AND
PROPERTY
12,026
'r
DOG LICENSES
7,820
A2544
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
TOTAL LICENSES AND
PERMITS
FINES AND FORFEITED BAIL
FINES & PEN -DOG CASES
FORFEITURES OF DEPOSITS
TOTAL FINES AND
FORFEITURES
SALES OF SCRAP & EXCESS
MATERIALS
,rn n r- S4A e.,.s
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
LOSS
REFUNDS OF PRIOR YEAR'S
EXPENDITURES
UNCLASSIFIED (SPECIFY)
TOTAL MISCELLANEOUS
LOCAL SOURCES
ST AID, REVENUE SHARING
ST AID, MORTGAGE TAX
ST AID, YOUTH PROGRAMS
TOTAL STATE AID
BALANCING CODE
TOTAL FEDERAL AID
EDP FOR THE FISCAL
CODE YEAR ENDED 1994
A
A
7,820
3,327
A2610
461
A2611
0
A2620
A
A
3,788
0 A2650
A �C�s
A L,Y0
8 �l
842 A 2 7 0 1
100 A2770
A
A
942
11,413 A 3 0 0 1
45,766 A3005
1,008 A3820
A
A
58,187 _`7 R GO
1 A4888 FOR OSC USE ONLY
A
A
1
E
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL REVENUES AND OTHER SOURCES
TOTAL
TOTAL REVENUES 233, 662��.� �D 9
RETIREMENT SYSTEM CREDITS 3,656 A5060
A
A
TOTAL RETIREMENT
SERVICE CREDITS 3,656
TOTAL
TOTAL OTHER SOURCES 3,656
TOTAL DETAIL REVENUES _
AND OTHER SOURCES 237,318
10
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
LEGISLATIVE BOARD, PERS SERV
*51508
A1010.1
$ Jam' %/
LEGISLATIVE BOARD, CONTR
EXPEND
26
A10 10 .4
.�
A
TOTAL LEGISLATIVE BOARD
5,534
A1010.0
MUNICIPAL COURT, PERS SERV
13,357
A1110.1
13./42 'S
MUNICIPAL COURT, EQUIP & CAP
OUTLAY
0
A1110.2
MUNICIPAL COURT, CONTR EXPEND
2,215
A1110.4
A
TOTAL MUNICIPAL COURT
15,572
A1110.0g
SUPERVISOR,PERS SERV
24,551
A1220.1
-%
SUPERVISOR,CONTR EXPEND
696
A1220.4
A
TOTAL SUPERVISOR
25,247
A1220.0
11$'O
AUDITOR, CONTR EXPEND
3,850
A1320 .4
'CAL Q50
A
TOTAL AUDITORS
3,850
A1320.0
(ZOO
TAX COLLECTION,PERS SERV
802
A1330.1
TAX COLLECTION,EQUIP & CAP
OUTLAY
0
A1330.2
A
TOTAL TAX COLLECTION
802
A1330.0
BUDGET, PERS SERV
0
A1340.1
BUDGET, EQUIP & CAP OUTLAY
51230
A1340.2
Jill
BUDGET, CONTR EXPEND
0
A1340.4
A
TOTAL BUDGET
5,230
A1340.0
CLERK,PERS SERV
20,875
A1410.1
&4 7
CLERK,CONTR EXPEND
871
A1410.4
�
C.\0 c I< �cane
A 114 t O • �
44
1 U
TOTAL CLERK
21,746
A1410.0
LAW, CONTR EXPEND
71135
A1420.4
l0 Z.
A
TOTAL LAW
7,135
A1420.0
% /O 2.
11
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
PERSONNEL, ERS SERV
�o Y\'A'e�1 0_nv�-
TOTAL PERSONNEL
ENGINEER, CONTR EXPEND
TOTAL ENGINEER
ELECTIONS, PERS SERV
ELECTIONS, CONTR EXPEND
TOTAL ELECTIONS
BUILDINGS, PERS SERV
BUILDINGS, EQUIP & CAP OUTLAY
BUILDINGS, CONTR EXPEND
TOTAL OPERATION OF PLANT
CENTRAL GARAGE, EQUIP & CAP
OUTLAY
CENTRAL GARAGE, CONTR EXPEND
TOTAL CENTRAL GARAGE
CENTRAL PRINT & MAIL,CONTR
EXPEND
TOTAL CENTRAL PRINTING AND
MAILING
UNALLOCATED INSURANCE, CONTR
EXPEND
TOTAL UNALLOCATED INSURANCE
MUNICIPAL ASSN DUES, CONTR
EXPEND
TOTAL MUNICIPAL ASSN DUES
$7,200
7,200
0
0
3,135
478
3,613
3,210
1,205
35,661
40,076
0
20,000
20,000
3,384
3,384
38,584
38,584
683
683
A1430.1 $
A Iy30.4
A1430.0
A1440.4
A
A1440.0
A1450.I
A1450.4
A
A1450.0
A1620.1
A1620.2
A1620.4
A
A1620.0
A1640.2
A1640.4
A
A1640.0
A1670.4
A
A1670.0
A1910.4
A
A1910.0
A1920.4
A
A1920.0
12
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER
USES
A
S
A
A
A
A
TOTAL GENERAL GOVERNMENT
SUPPORT
198,656
q
POLICE, CONTR EXPEND
0
A3120.4
A
TOTAL POLICE DEPARTMENT
0
A3120.0
TRAFFIC CONTROL, PERS SERV
1,028
A3310.1
!�O
TRAFFIC CONTROL, CONTR EXPEN
1,816
A3310.4
(��)
A
TOTAL TRAFFIC CONTROL
2,844
A3310.0
�O
CONTROL OF ANIMALS, CONTR
EXPEND
8,692
A3510.4
A
TOTAL CONTROL OF DOGS
8,692
A3510.0
Ci D�c
r
A
A
A
A
A
TOTAL PUBLIC SAFETY 11,536
MED CTR AND/OR PHYSICIAN,
CONTR EXPEND 0 A4560.4 S�
A
TOTAL MEDICAL CENTER AND/OR
PHYSICIA 0 A4560.0�j0
13
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER
USES
A
$
A
A
A
A
TOTAL HEALTH
0Q
STREET ADMIN, PERS SERV
341611
A5010.1
STREET ADMIN, CONTR EXPEND
629
A5010.4
A
TOTAL HIGHWAY AND STREET
ADMIN
35,240
A5010.0(�.`�D%
A
A
A
A
A
TOTAL TRANSPORTATION
35,240
ADMIN, CONTR EXPEND
5,185
A6010.4
.A�- -Doc
A
TOTAL SOCIAL SERVICES
ADMINISTRATION
5, 185
A6010 . 0
;2e)c
PUBLICITY, CONTR EXPEND
968
A6410.4
�o? LI 6a,
A
TOTAL PUBLICITY
968
A6410.0
c?,'
VETERANS SERVICE, CONTR
EXPEND
300
A6510.4
3b0
A
TOTAL VETERANS SERVICE
300
A6510.0
bb
PROGRAMS FOR AGING, CONTR
EXPEND
4,500
A6772.4
G, O
A
14
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
TOTAL PROGRAMS FOR AGING $4,500 A6772.0
TOTAL ECONOMIC ASSISTANCE
AND OPPORTUNITY
10,953
JOINT YOUTH PROG, CONTR
EXPEND
16,413
A7320 . 4
A
TOTAL JOINT YOUTH PROGRAM
16,413
A7320.0
.HISTORIAN, PERS SERV
1,000
A7510.1
I p D
A
`
TOTAL HISTORIAN
1,000
A7510.0
Od O
HISTORICAL PROPERTY, CONTR
EXPEND
1,000
A7520.4
oo
A
TOTAL HISTORICAL PROPERTY
11000
A7520.0
O
�no
A
A
A
A
A
TOTAL CULTURE AND
RECREATION
18, 413
_
REFUSE & GARBAGE, PERS SERV
1,997
A8160.1
C?
REFUSE & GARBAGE, CONTR
EXPEND
12
A8160.4
A
TOTAL REFUSE & GARBAGE
2,009
A8160.0
15
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR
ENDED 1993
CODE
YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER
USES
CEMETERY, CONTR EXPEND
5708
A8810.4
$
A
TOTAL CEMETERY
708
A8810.0
_
F' (ACL Yv�ceik� zs� o;� �Gy� e \
1 1, t sM11(',
AS TRT, 4
! —
A
A
A
A
TOTAL HOME AND COMMUNITY
SERVICES
2,717
_
STATE RETIREMENT SYSTEM
165
A9010.8
SOCIAL SECURITY, EMPLOYER
CONT
81935
A9030.8
3 3
WORKER'S COMPENSATION, EMPL
BNFTS
10,489
A9040.8
DISABILITY INSURANCE, EMPL
BNFTS
66
A9055.8
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
5,365
A9060.8
TOTAL EMPLOYEE BENEFITS
25,020
9 4
TOTAL EXPENDITURES
302,535
_L1(o
TT
TRANSFERS, CAPITAL PROJECTS
FUND
15.1000
A9950 .9
/D, 000
TOTAL TRANSFERS
15,000
� 0 0
TOTAL OTHER USES
15,000
!Q O OQ_
TOTAL DETAIL EXPENDITURES
AND OTHER USES
317,535
_
l �o
16
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY -BEGINNING OF YEAR* 5398,804
ADD - REVENUES AND OTHER
SOURCES 237,318
DEDUCT - EXPENDITURES AND
OTHER USES 317,535
FUND EQUITY -END OF YEAR* 318,587
EDP FOR THE FISCAL
CODE YEAR ENDED 1994
A8021 *318,587
A8029 /3
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
17
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993
CODE
YEAR, ENDED 1994
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
$128,744
A1049M
EST REV - REAL PROPERTY TAX
ITEMS
41136
A1099M
//II
EST REV - DEPARTMENTAL INCOME
17250
A1299M
EST REV - INTERGOVERNMENTAL
CHARGES
14,092
A2399M
z4, �OC7
EST REV - USE OF MONEY AND
PROPERTY
15,000
A2499M
/44.00O
EST REV - LICENSES AND
PERMITS
6,000
A2599M
(�.6-00
EST REV - FINES AND
FORFEITURES
3,300
A2649M
OD
EST REV - STATE AID
42,408
A3099M
4j413
5�t �crr L-o
A-a.l M
�76TOTAL
,_ T'
t/-�n
19M
ESTIMATED
REVENUES
214, 930
APPROPRIATED FUND BALANCE
176,125
A 599M
A M
A hi
TOTAL ESTIMATED OTHER
SOURCES
176,125
c-) coo
M
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
391,055
18
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET AS
MODIFIED
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
S250,284
Al999M
$ 3.�.QIL�7
APP - PUBLIC SAFETY
14,500
A3999M
/4 6-zoo
APP - HEALTH
200
A4999M
APP - TRANSPORTATION
35,611
A5999M
APP - ECONOMIC ASSISTANCE AND
OPPORTUNITY
11,000
A6999M
APP - CULTURE AND RECREATION
191500
A7999M
APP - HOME AND COMMUNITY
SERVICES
3,220
A8999M
// 3
APP-EMPLOYEE BENEFITS
41,740
A9199M
A M
A M
TOTAL ESTIMATED
EXPENDITURES
376,055
444e,
APP - INTERFUND TRANSFER
15,000
A9999M
/h Q b0
A M
A M
TOTAL ESTIMATED OTHER
USES
15,000
M
M
TOTAL APPROPRIATIONS
391,055
19
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
STATE & FEDERAL RECEIVABLES
TOTAL STATE AND FEDERAL
AID RECEIVABLES
DUE FROM OTHER GOVERNMENTS
TOTAL DUE FROM OTHER
GOVERNMENTS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$7,546 B 2 0 0 S ) �� (p
4 3,126 B 2 0 1 - 9
B
B
41,672
1,152 B410
B
B
1,152
1 1 0 B 4 4 0 0N'tc-
B
B
110 .114vy
42 , 934 .2`1 O%O
20
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE *11094 B600
B
B
TOTAL ACCOUNTS PAYABLE 1,094
ACCRUED LIABILITIES 119 B601
B
B
TOTAL ACCRUED
LIABILITIES 119
TOTAL
TOTAL LIABILITIES
1,213
UNRESERVED FUND BALANCE
APPROPRIATED
38,000
B910
B
B
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
38,000
UNRESERVED FUND BALANCE
UNAPPROPRIATED
3,721
B911
B
B
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
3,721
TOTAL
TOTAL FUND EQUITY 41,721
TOTAL LIABILITIES AND
FUND EQUITY (42,934
,:;-)3/
CQ
r
Pol
D?O
21 Scc tJo -C -
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES *69,060 B1001 S
B
B
TOTAL REAL PROPERTY
TAXES
69,060
70 / 3%
FRANCHISES
1,008
B1170
B
B
TOTAL NON PROPERTY TAX
ITEMS
1,008
/ 0400
.,
ZONING FEES
3,831
B2110
_
A?A� r, ; � .B
B a 1 t5
B
TOTAL DEPARTMENTAL
INCOME
3,831��"r7'�
YOUTH RECREATION SERVICES,
OTHER GOVTS
110
B2350
_
REFUSE & GARBAGE SERV OTHER
GOVTS
0
B2376
B
B
TOTAL INTERGOVERNMENTAL
CHARGES
110
_
4,AD
INTEREST AND EARNINGS
1,664
B2401
I.3o 7
B
B
TOTAL USE OF MONEY AND
PROPERTY
1,664
( 3O7
REFUNDS OF PRIOR YEAR'S
EXPENDITURES
0
B2701
�--► C P.y� le, cS
B 2Sy 5
TOTAL MkCELLANEOUS
LOCAL SOURCES
0
-ro-tc.1A �.; � s� �- P� ►tom
_
ST AID, PROGRAMS FOR AGING
39
B3772
ST AID, YOUTH PROGRAMS
11152
B3820
22
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL REVENUES AND OTHER SOURCES
B $
B
TOTAL STATE AID 1,191
TOTAL _
TOTAL REVENUES 76, 864
TOTAL DETAIL REVENUES _
AND OTHER SOURCES 76,864 %
23
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
MUNICIPAL ASSN DUES, CONTR
EXPEND *50 B1920.4 S /_22�
B
TOTAL MUNICIPAL ASSN DUES 50 B1920.0
B
B
B
B
B
TOTAL GENERAL GOVERNMENT
SUPPORT 50
SAFETY INSPECTION, PERS SERV 0 B3620.1
B
TOTAL SAFETY INSPECTION 0 B3620.0
B
B
B
B
B
TOTAL PUBLIC SAFETY 0
,..MBULANCE, CONTR EXPEND 48,500 B4540.4
B
TOTAL AMBULANCE 48,500 B4540.0 ,� / QD O
B
B
B
B
B
TOTAL HEALTH
48,500
24
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
PLAYGR & REC CENTERS, CONTR
EXPEND
TOTAL PLAYGROUNDS AND
RECREATION CENTERS
YOUTH PROG, PERS SERV
YOUTH PROG, CONTR EXPEND
TOTAL_ YOUTH PROGRAMS
TOTAL CULTURE AND
RECREATION
ZONING, PERS SERV
ZONING, CONTR EXPEND
TOTAL ZONING
PLANNING, PERS SERV
PLANNING, CONTR EXPEND
TOTAL PLANNING
REFUSE & GARBAGE, CONTR
EXPEND
TOTAL REFUSE AND GARBAGE
10,000
10,000
757
0
757
10,757
19,482
1,723
21,205
3,130
5,972
9,102
45
45
EDP
CODE
B7140.4
B
B7140.0
B7310.1
B7310.4
B
B7310.0
B
B
B
B
B
B8010.1
B8010.4
B
B8010.0
B8020.1
B8020.4
B
B8020.0
B8160.4
B
B8160.0
FOR THE FISCAL
YEAR ENDED 1994
44 c? Q
9 338
30a
8 al,73
9 D,�
25
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
TOTAL HOME AND COMMUNITY
SERVICES
STATE RETIREMENT, EMPL BNFTS
SOCIAL SECURITY , EMPL BNFTS
WORKER'S COMPENSATION, EMPL
BNFTS
TOTAL EMPLOYEE BENEFITS
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
30,352
55
1,788
4,996
6,839
96,498
96,498
EDP FOR THE FISCAL
CODE YEAR ENDED 1994
B S
B
B
B
B
B9010.8 3/
B9030.8
B 9 0 4 0 . 8
- 7
i
?.Q. 4 7 9
w
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR* $61,355 B8021 *41,721
ADD - REVENUES AND OTHER
SOURCES 76 , 864
DEDUCT - EXPENDITURES AND p
OTHER USES 96 , 498 9,21 Ll 7y
FUND EQUITY - END OF YEAR* 41,721 B8029 D
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
27
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
*69,060
B1049M
$ ? d J3 7
EST REV - NON PROPERTY TAX
ITEMS
900
B1199M
EST REV - DEPARTMENTAL INCOME
2,500
B1299M
EST. REV. - INTERGOVERNMENTAL
CHARGES
750
B2399M
EST REV - USE OF MONEY AND
PROPERTY
2, 500
B2499M
0 CD
EST REV -STATE AID
5,200
B3099M
B M
B M
TOTAL ESTIMATED
REVENUES
80 1910
APPROPRIATED FUND BALANCE
40,000
B 599M
_'-33, D0O
B M
B M
TOTAL ESTIMATED OTHER
SOURCES
40,000
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
120,910
M
M
3 -
r:
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(B) GENERAL TOWN -OUTSIDE VG
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
S 5 , 10 0
B 1 999M
APP - PUBLIC SAFETY
0
B3999M
APP - HEALTH
48,500
B4999M
S/ Q 00
APP - CULTURE AND RECREATION
12,500
B7999M
APP - HOME AND COMMUNITY
SERVICES
44,810
B8999M
3�
APP - EMPLOYEE BENEFITS
10,000
B9199M
B M
�
B M
TOTAL ESTIMATED
EXPENDITURES
120,910
%
M
M
TOTAL APPROPRIATIONS
120,910
29
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CD) SPECIAL GRANT
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
REHABILITATION LOAN
RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$66 CD 200
12,640 CD 201
CD
CD
12,706
126,961 CD 390
CD
CD
126,961
139,667
96 /
-15- a?
30
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CD) SPECIAL GRANT
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
DEFERRED REVENUES
TOTAL DEFERRED REVENUES
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$126,961 CD 691 fi /
CD
CD
126,961
126, 961
0 CD 821
CD
CD
0
0 CD 910
CD
CD
0
12,706 CD 911
CD
CD
12,706
12,706 /,z' -33�L
139,667
r
31
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CD) SPECIAL GRANT
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL REVENUES AND OTHER SOURCES
COMMUNITY DEVELOPMENT INCOME *0 CD2170 $
CD
CD
TOTAL DEPARTMENTAL
INCOME 0
INTEREST AND EARNINGS 826 CD2401 �� S
CD
CD
TOTAL USE OF MONEY AND
PROPERTY 826
TOTAL
TOTAL REVENUES 826
TOTAL DETAIL REVENUES
AND OTHER SOURCES 826
r
32
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CD) SPECIAL GRANT
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER
USES
ADMINISTRATION, CONTR EXPEND
$1,321
CD8686.4
$ d
CD
TOTAL ADMINISTRATION
1,321
CD8686.0
O
CD
CD
CD
CD
CD
TOTAL HOME AND COMMUNITY
SERVICES
1,321
TOTAL EXPENDITURES
1,321
O
TOTAL DETAIL EXPENDITURES
AND OTHER USES
11321
33
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CD) SPECIAL GRANT
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1993
CODE
YEAR ENDED 1994
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY -BEGINNING OF YEAR*
$13,201
CD8021
*12,706
ADD - REVENUES AND OTHER
SOURCES
826
DEDUCT - EXPENDITURES AND
OTHER USES
11321
FUND EQUITY -END OF YEAR*
12,706
CD8029
_
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
34
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CD) SPECIAL GRANT
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
OUTSTANDING ENCUMBRANCES
HOME & COMM. SERV. - ENCUMBR. SO CD8998M
CD M
CD M
TOTAL OUTSTANDING
ENCUMBRANCES 0
FOR THE FISCAL
YEAR ENDED 1994
O
35
(CS) RISK RETENTION
BALANCE SHEET
DESCRIPTION
ASSETS
CASH TIME DEPOSITS
TOTAL CASH
TOTAL ASSETS
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$71439 CS 201
CS
CS
7,439
7,439
s 7
7
7
36
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CS) RISK RETENTION
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
RESERVE FOR UNEMPLOYMENT INS
TOTAL SPECIAL RESERVES
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP
YEAR ENDED 1993 CODE
$7,439 CS 815
CS
CS
7,439
7,439
7,439
FOR THE FISCAL
YEAR ENDED 1994
37
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CS) RISK RETENTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
DETAIL REVENUES AND OTHER SOURCES
INTEREST & EARNINGS $220 CS2401
CS
CS
TOTAL USE OF MONEY AND
PROPERTY
TOTAL
TOTAL REVENUES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
220
220
220
FOR THE FISCAL
YEAR ENDED 1994
aa7
�.7
a c)- 7
.,? �7
38
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CS) RISK RETENTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
UNEMPLOYMENT INSURANCE SO CS9050.8 S Q
TOTAL EMPLOYEE BENEFITS 0
TOTAL EXPENDITURES 0
TOTAL DETAIL EXPENDITURES
AND OTHER USES 0 (�
39
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(CS) RISK RETENTION
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
ANALYSIS OF
CHANGES IN FUND
EQUITY
FUND EQUITY -
BEGINNING OF
YEAR*
*71219
CS8021
$7,439
ADD - REVENUES
AND OTHER
SOURCES
220
FUND EQUITY -
END OF YEAR*
7,439
CS8029
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
40
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
DUE FROM OTHER GOVERNMENTS
TOTAL DUE FROM OTHER
GOVERNMENTS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$18,293 DA 200
159,420 DA 201
DA
DA
177,713
8,211 DA 440
DA
DA
8,211
185,924
41
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
*12,934
DA 600
DA
DA
TOTAL ACCOUNTS PAYABLE
12,934
ACCRUED LIABILITIES
11,910
DA 601
DA
DA
TOTAL ACCRUED
LIABILITIES
11,910
3%(p
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
24,844
15,000
DA 821
DA
DA
15,000
146,080
DA 910
DA
DA
146,080
0 DA 911
DA
DA
TOTAL
TOTAL FUND EQUITY 161,080
42
/ C�5 DSO
O
Lai
3+�
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
LIABILITIES AND FUND EQUITY
IN
TOTAL LIABILITIES AND
FUND EQUITY 185,924 oZ /
43
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES *217,000 DA1001
DA
DA
TOTAL REAL PROPERTY
TAXES 217,000
INTEREST AND EARNINGS 9,144 DA2401
RENTAL OF EQUIPMENT 78,139 DA2414
DA
DA
TOTAL USE OF MONEY AND
PROPERTY 87,283
ST AID, OTHER TRANSPORTATION 8,877 DA3589
ST AID EMERGENCY DISASTER
ASSISTANCE 0 DA3960
DA
DA
FOR THE FISCAL
YEAR ENDED 1994
10,
DOD
�"2 3
Rs' —7 ?a
TOTAL STATE AID 8,877
&.1 )\A - -[-,-A
T O T A L ' j:z- {Pc-- f'-a-t- (� 51
TOTAL REVENUES 313, 160 ('CL�/
TOTAL DETAIL REVENUES _
AND OTHER SOURCES 313,160 p(v. 90
44
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL EDP
YEAR ENDED 1993 CODE
DETAIL EXPENDITURES AND OTHER USES
MAINT OF BRIDGES, CONTR
EXPEND
TOTAL MAINTENANCE OF BRIDGES
MACHINERY, PERS SERV
MACHINERY, EQUIP & CAP OUTLAY
MACHINERY, CONTR EXPEND
TOTAL MACHINERY
BRUSH AND WEEDS, PERS SERV
BRUSH AND WEEDS, CONTR EXPEND
TOTAL MISCELLANEOUS
SNOW REMOVAL, PERS SERV
SNOW REMOVAL, CONTR EXPEND
TOTAL SNOW REMOVAL
SERVICES OTHER GOVTS, PERS
SERV
SERVICES OTHER GOVTS, CONTR
EXPEND
TOTAL SERVICES,OTHER GOVTS
TOTAL TRANSPORTATION
STATE RETIREMENT, EMPL BNFTS
SOCIAL SECURITY , EMPL BNFTS
WORKER'S COMPENSATION, EMPL
BNFTS
S0 DA5120.4
DA
0 DA5120.0
80,318 DA5130.1
99,835 DA5130.2
63,483 DA5130.4
DA
243,636 DA5130.0
12,072 DA5140.1
5,306 DA5140.4
DA
17,378 DA5140.0
51,447 DA5142.1
23,360 DA5142.4
DA
74,807 DA5142.0
20,119 DA5148.1
34,671 DA5148.4
DA
54,790 DA5148.0
DA
DA
DA
DA
DA
3901611
300 DA9010.8
12,543 DA9030.8
51000 DA9040.8
FOR THE FISCAL
YEAR ENDED 1994
45
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER
USES
DISABILITY INSURANCE, EMPL
BNFTS
$149
DA9055.8
_
$ 110
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
9,043
DA9060.8
/Q. 07
TOTAL EMPLOYEE BENEFITS
27,035
3 9'C? 3
TOTAL EXPENDITURES
417,646
3 % :�__
TRANSFERS, CAPITAL PROJECTS
FUND
1,000
DA9950.9
TOTAL TRANSFERS
11000
TOTAL OTHER USES
11000
TOTAL DETAIL EXPENDITURES
AND OTHER USES
418,646�oa
_
g�
46
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
*266,566 DA8021
313,160
418,646
161,080 DA8029
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
47
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES *217,000 DA1049M
EST REV - USE OF MONEY AND
PROPERTY _ 80,000 DA2499M
D A
DA M
TOTAL ESTIMATED
REVENUES 297,000
APPROPRIATED FUND BALANCE 192,500 DA 599M
DA H
DA M
TOTAL ESTIMATED OTHER
SOURCES 192,500
M
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES 489,500
FOR THE FISCAL
YEAR ENDED 1994
S Q Q�b
i
�S�S�DCS0
l
off;�`4
4
48
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DA) HIGHWAY -TOWN -WIDE
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
APPROPRIATIONS
APP - TRANSPORTATION
APP - EMPLOYEE BENEFITS
TOTAL ESTIMATED
EXPENDITURES
INTERFUND TRANSFERS
TOTAL ESTIMATED OTHER
USES
$447,457 DA5999M
41,043 DA9199M
DAI�1M
DA M
488,500
11000 DA9999M
DA M
DA M
1,000
M
M
TOTAL APPROPRIATIONS 489,500
FOR THE FISCAL
YEAR ENDED 1994
� D¢d
49
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$8,917 DB 200
21,097 DB 201
DB
DB
30,014
30,014
T 4
1 L -a 4
50
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
LIABILITIES AND FUND EQUITY
ACCRUED LIABILITIES $0 DB 601 $
DB
DB
TOTAL ACCRUED
LIABILITIES 0
TOTAL
TOTAL LIABILITIES
0
O
UNRESERVED FUND BALANCE
APPROPRIATED
30,000
DB 910
IIII
�O
DB
DB
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
30,000
zo Lia4
UNRESERVED FUND BALANCE
UNAPPROPRIATED
14
DB 911
O
DB
DB
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
14
C7
TOTAL
TOTAL FUND EQUITY 30 , 014 �. Ll -�.-4
TOTAL LIABILITIES AND
FUND EQUITY 30,014
51
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES *102,750 DB1001
DB
DB
TOTAL REAL PROPERTY
TAXES 102,750
INTEREST AND EARNINGS 21043 DB2601
DB
DB
TOTAL USE OF MONEY AND
PROPERTY 2,043
REFUNDS OF PRIOR YEAR'S
EXPENDITURES 0 DB2701
DB
DB
TOTAL MISCELLANEOUS
LOCAL SOURCES 0
ST AID, STATE REVENUE SHARING 11,413 DB3001
ST AID, CONSOLIDATED HIGHWAY
AID 55,635 DB3501
DB
DB
TOTAL STATE AID 67,048
TOTAL
TOTAL REVENUES
171,841
TOTAL DETAIL REVENUES
AND OTHER SOURCES 171,841
EDP FOR THE FISCAL
CODE YEAR ENDED 1994
S IQ]T1�b
10-7 � o
�. y � 3
,;?,4t3
52
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
DETAIL EXPENDITURES AND OTHER USES
MAINT OF STREETS, PERS SERV
MAINT OF STREETS, CONTR
EXPEND
TOTAL MAINTENANCE OF ROADS
PERM IMPROVE HIGHWAY, EQUIP &
CAP OUTLAY
TOTAL IMPROVEMENTS
TOTAL TRANSPORTATION
STATE RETIREMENT, EMPL BNFTS
SOCIAL SECURITY, EMPL BNFTS
WORKER'S COMPENSATION, EMPL
BNFTS
DISABILITY INSURANCE, EMPL
BNFTS
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
TOTAL EMPLOYEE BENEFITS
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
FOR THE FISCAL
YEAR ENDED 1994
$41,791
DB5110.1
97,687
DB5110.4
�7
DB
139,478
DB51 1 0 . 0
3 "s -70
45,000
DB5112. 2
54Ono
DB
45,000
DB5112. 0
J` �. 000
DB
DB
DB
DB
DB
184,478
V� 970
148
DB9010.8
3 v
3,198
DB9030 . 8
41 ��(o
41953
DB9040 . 8
L4 to to
50
DB9055.8
2,200
DB9060.8
154
1 0 , 549
/p 2,�!) Lo
195,027
ITT ii CL
195,027 lqq I()
53
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEARX
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
$53,200 DB8021
171,841
195,027
30,014 DB8029
$301014
O�
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
54
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
EST REV - USE OF MONEY AND
PROPERTY
EST REV - STATE AID
TOTAL ESTIMATED
REVENUES
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
*102,750 DB1049M
3,000 DB2499M
56,400 DB3099M
DB M
DB M
162,150
37,500 DB 599M
DB M
DB M
37,500
199,650
M
M
FOR THE FISCAL
YEAR ENDED 1994
12000
, 4fo0
(-7Lo. 45-0
CC)
3�.000
55
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(DB) HIGHWAY -PART -TOWN
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
APPROPRIATIONS
APP - TRANSPORTATION
*184,688
DB5999M
$ It0.o cc
APP - EMPLOYEE BENEFITS
14,962
DB9199M
_ O
DB M
DB M
TOTAL ESTIMATED
EXPENDITURES
199,650
C)iP.(pj0
M
M
TOTAL APPROPRIATIONS
199,650
~O
56
(SF) FIRE PROTECTION
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
TOTAL CASH
TOTAL ASSETS
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$0 SF 200 $ (�
SF
SF
0 O
I
MI
57
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SF) FIRE PROTECTION
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
SO SF 911
SF
SF
N
0
0
58
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SF) FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES *54,500 SF1001
SF
SF
TOTAL REAL PROPERTY
TAXES 54,500
INTEREST AND EARNINGS 0 SF2401
SF
SF
TOTAL USE OF MONEY AND
PROPERTY 0
TOTAL
TOTAL REVENUES 54,500
TOTAL DETAIL REVENUES
AND OTHER SOURCES 54,500
FOR THE FISCAL
YEAR ENDED 1994
s `� � 0 CC)
�( coo
15R 000
coo
W
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SF) FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
FIRE PROTECTION, CONTR EXPEND
TOTAL FIRE PROTECTION
TOTAL PUBLIC SAFETY
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
54,500 SF3410.4
SF
54,500 SF3410.0 00
SF
SF
SF
SF
SF
541500 ,Lj pC�O
54,500 -,' coo
54,500 �0
60
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SF) FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
$0 S F 8 0 2 1
54,500
54,500
0 SF8029
FOR THE FISCAL
YEAR ENDED 1994
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
$0
m
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SF) FIRE PROTECTION
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
TOTAL ESTIMATED
REVENUES
TOTAL ESTIMATED
REVENUES AND OTHER,
SOURCES
*54,500 SF1049M
SF M
SF M
54,500
54,500
M
M
FOR THE FISCAL
YEAR ENDED 1994
i •r•
r►�r •
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SF) FIRE PROTECTION
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
APPROPRIATIONS
APP - PUBLIC SAFETY
TOTAL ESTIMATED
EXPENDITURES
TOTAL APPROPRIATIONS
*54,500 SF3999M
SF M
SF M
54,500
M
M
54,500
FOR THE FISCAL
YEAR ENDED 1994
coo
O o0
63
(SL) LIGHTING
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
TOTAL ASSETS
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
51,369 SL 200
6,845 SL 201
SL
SL
8,214
8,214
�i
m
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SL) LIGHTING
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
TOTAL
TOTAL LIABILITIES
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
$367 SL 600 $ 7
SL
SL
367_
367 5cl.1),
7,847 SL 911 91 14 O 3
SL
SL
7,847-�3
7,847 "
r
8,214 9�-7 5-
65
T0WN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SL) LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES 55,850 SL1001
SL
SL
FOR THE FISCAL
YEAR ENDED 1994
r
TOTAL REAL PROPERTY
TAXES 5,850 O
INTEREST AND EARNINGS 224 SL2401 12� R
SL
SL
TOTAL USE OF MONEY AND
PROPERTY 224
TOTAL
TOTAL REVENUES 61074
TOTAL DETAIL REVENUES
AND OTHER SOURCES 6, 074
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SL) LIGHTING
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1993
CODE
YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
STREET LIGHTING, CONTR EXPEND
$4,129
SL5182.4
SL
TOTAL STREET LIGHTING
4,129
SL5182.0
SL
SL
SL
SL
SL
TOTAL TRANSPORTATION
4,129
4 - O 3
TOTAL EXPENDITURES
4,129
TOTAL DETAIL EXPENDITURES
AND OTHER USES
4,129
O
67
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SL) LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
$5,902 SL8021
6,074
4,129
7,847 SL8029
FOR THE FISCAL
YEAR ENDED 1994
$7,847
9
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SL) LIGHTING
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
TOTAL ESTIMATED
REVENUES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
$5,850 SL1049M
SL M
SL M
51850
5,850
M
M
FOR THE FISCAL
YEAR ENDED 1994
v �o
.•
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(SL) LIGHTING
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1993 CODE
APPROPRIATIONS
APP - TRANSPORTATION
TOTAL ESTIMATED
EXPENDITURES
TOTAL APPROPRIATIONS
$5,850 SL5999M
SL M
SL M
5,850
M
M
5,850
FOR THE FISCAL
YEAR ENDED 1994
$ � 0
Aso
i
70
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(H) CAPITAL PROJECTS
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
TOTAL CASH
CASH SPECIAL RESERVES
TOTAL RESTRICTED ASSETS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
*35,474 H200
H
H
35,474
26,309 H230
H
H
26,309
61,783
$ --3 6� --1�24
71
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(H) CAPITAL PROJECTS
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
LIABILITIES AND FUND EQUITY
RETAINED PERCENTAGES, CONT
PAY *23,920 H605 $
H
H
TOTAL RETAINED
PERCENTAGES 23,920
TOTAL
TOTAL LIABILITIES
23,920
Q
CAPITAL RESERVE
26,309
H878
H
H
TOTAL SPECIAL RESERVES
26,309
ysC)
UNRESERVED FUND BALANCE
APPROPRIATED
0
H910
H
H
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
0
UNRESERVED FUND BALANCE
UNAPPROPRIATED
11,554
H911
-74
H
H
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
11,554
TOTAL ''ll
TOTAL FUND EQUITY 37,863 -7-3, t'
TOTAL LIABILITIES AND
FUND EQUITY 61,783 '7!�
72
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(H) CAPITAL PROJECTS
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL REVENUES AND OTHER SOURCES
INTEREST AND EARNINGS 51,256 H24O1 S % -7
H
H
TOTAL USE OF MONEY AND
PROPERTY
TOTAL
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL INTERFUND
TRANSFERS
TOTAL
TOTAL OTHER SOURCES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
1,256
9�
1 1256 _ �9
16, 000 115O31 .00c)
r
H
H
16,000 1�j OOa
16 , 0 0 0 OOC)
17,256 14 q i
73
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(H) CAPITAL PROJECTS
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1993 CODE YEAR ENDED 1994
DETAIL EXPENDITURES AND OTHER USES
BUILDINGS, EQUIP & CAP OUTLAY $183 H1620.2 S
H
H
H
H
H
TOTAL GENERAL GOVERNMENT
SUPPORT 183
TOTAL EXPENDITURES 183 O
TOTAL DETAIL EXPENDITURES
AND OTHER USES 183 C7
74
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(H) CAPITAL PROJECTS
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
ANALYSIS OF CHANGES IN FUND
EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
*20,790
H8021
$37,863
ADD - REVENUES AND OTHER
SOURCES
17,256
_ p
:�, � 1
DEDUCT - EXPENDITURES AND
'
OTHER USES
183
FUND EQUITY - END OF YEAR*
37,863
H 8 0 2 9
5 4
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
75
(TA) AGENCY
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
TOTAL CASH
TOTAL
TOTAL ASSETS
TOTAL ASSETS
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
51,286 TA 200
TA
TA
1,286
1,286
1,286
=6
iQl4S
76
(TA) AGENCY
BALANCE SHEET
DESCRIPTION
LIABILITIES
DISABILITY INSURANCE
GROUP INSURANCE
OTHER FUNDS (SPECIFY)
TOTAL AGENCY
LIABILITIES
TOTAL
TOTAL LIABILITIES
TOTAL LIABILITIES AND
FUND EQUITY
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
5187 TA 19
1,099 TA 20
0 TA 85
TA
TA
1,286
1,286
1,286
77
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(K) GENERAL FIXED ASSETS
BALANCE SHEET
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
ASSETS
LAND
583, 003
K101
BUILDINGS
669,089
K102
r 9
MACHINERY & EQUIPMENT
1,074,256
K104
Grp 72
K
K
TOTAL FIXED ASSETS
(NET)
1,826,348
TOTAL FIXED ASSETS
(NET) 1,826,348 l_$�-Co413
r
TOTAL ASSETS 1,826,348
i r
78
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(K) GENERAL FIXED ASSETS
BALANCE SHEET
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
INVESTMENT IN GENERAL FIXED
ASSETS
INVEST GENERAL FXD
ASSETS -BONDS AND NOTES
$211,750
K151
INVEST GENERAL FXD
ASSETS -CURRENT APP
1,412,678
K 152
�-}
I14 I la 1 d
INVEST GENERAL FXD
Q L4
ASSETS -FEDERAL AID
79,044
K157Ti
��
INVEST GENERAL FXD
ASSETS -OTHER
122,876
K158
�����S76o
K
K
TOTAL INVESTMENTS IN
FIXED ASSETS
1,826,348
�.
TOTAL INVESTMENTS IN
FIXED ASSETS 1 1826,348 ` ��0 34'8
t
TOTAL INVESTMENT IN t`
GENERAL FIXED ASSETS - 11826,348
79
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(W) GENERAL LONG-TERM DEBT
BALANCE SHEET
DESCRIPTION
ASSETS
AMTS TO BE PROV FOR LONG-TERM
TOTAL PROVISION TO BE
MADE IN FUTURE
BUDGETS
TOTAL
TOTAL ASSETS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1993 CODE YEAR ENDED 1994
5141392 W125
W
W
14,392
14,392
14,392
* � (� ca c"
4QLLO
:l
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1994
(W) GENERAL LONG-TERM DEBT
BALANCE SHEET
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1993
CODE
YEAR ENDED 1994
LIABILITIES
BOND ANTICIPATION NOTES
PAYABLE
$0
W626
$
W
W
TOTAL NOTES PAYABLE
0
COMPENSATED ABSENCES
14,392
W687
17 q_
W
W
TOTAL OTHER LIABILITIES
14,392
hi�
DUE TO EMPLOYEES' RETIREMENT
SYSTEM
0
W637
W
W
TOTAL DUE TO OTHER
GOVERNMENTS
0
BONDS PAYABLE
0
W628
W
W
TOTAL BOND AND LONG
TERM LIABILITIES
0
TOTAL
TOTAL LIABILITIES 14,392
TOTAL LIABILITIES AND
FUND EQUITY 146392 919
81
*** SUPPLEMENTAL SECTION ***
82
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL
DEBT LIMIT
TAX ANTICIPATION
I
NOTES
(LIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
.I
AMOUNT {
ITAX ANTICIPATION NOTE NO. 1
.I
{
1
(MONTH AND YEAR OF ISSUE
.{
{
(CURRENT INTEREST RATE
[
{OUTSTANDING BEGINNING OF YEAR
2P18611
{
(ISSUED DURING FISCAL YEAR
{
(DO NOT INCLUDE RENEWALS HERE)
2P18613
fi {
(PAID DURING FISCAL YEAR
{
I (DO NOT INCLUDE RENEWALS HERE)
2P18615
$ {
(OUTSTANDING END OF FISCAL YEAR
2P18617
S {
(FINAL MATURITY DATE
I
I
ITAX ANTICIPATION NOTE NO. 2
.I
{
1
IMONTH AND YEAR OF ISSUE
.I
{
I CUP.RENT INTEREST RATE
{
{OUTSTANDING BEGINNING OF YEAR
2P18611
I
(ISSUED DURING FISCAL YEAR
{
(DO NOT INCLUDE RENEWALS HERE)
2P18613
S I
IPAID DURING FISCAL YEAR
{
I (DO NOT INCLUDE RENEWALS HERE)
2P18615
$ {
{OUTSTANDING END OF FISCAL YEAR
2P18617
$ I
[FINAL MATURITY DATE
{
I
ITAX ANTICIPATION NOTE NO. 3
.i
{
1
(MONTH AND YEAR OF ISSUE
1 {
I
{CURRENT INTEREST RATE
{
(OUTSTANDING BEGINNING OF YEAR
2P18611
$ {
(ISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18613
$ {
(PAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18615
$ {
(OUTSTANDING END OF FISCAL YEAR
2P18617
S I
(FINAL MATURITY DATE
I
I
TOTAL TAX ANTICIPATION NOTES
.I
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$
ISSUED DURING FISCAL YEAR
$
PAID DURING FISCAL YEAR
$
OUTSTANDING END OF FISCAL YEAR
$
83
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT
FROM CONSTITUTIONAL
DEBT LIMIT
REVENUE ANTICIPATION NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
AMOUNT
(REVENUE ANTICIPATION NOTE NO. 1
I
1
IMONTH AND YEAR OF ISSUE
.I
I
(CURRENT INTEREST RATE
1
IOUTSTANDING BEGINNING OF YEAR
2P18621
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18623
$ I
IPAID DURING FISCAL YEAR
1
I (DO NOT INCLUDE RENEWALS HERE)
2P18625
$
IOUTSTANDING END OF FISCAL YEAR
2P18627
$
IFINAL MATURITY DATE
1
I
IREVENUE ANTICIPATION NOTE NO. 2
I
I
1
IMONTH AND YEAR OF ISSUE
1
1
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18621
$
(ISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18623
$
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18625
$ I
(OUTSTANDING END OF FISCAL YEAR
2P18627
$ 1
(FINAL MATURITY DATE
I
IREVENUE ANTICIPATION NOTE NO. 3
.I
1
1
IMONTH AND YEAR OF ISSUE
1
i
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18621
$ I
(ISSUED DURING FISCAL YEAR
1
I (DO NOT INCLUDE RENEWALS HERE)
2P18623
$ I
IPAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18625
$ 1
(OUTSTANDING END OF FISCAL YEAR
2P18627
$ 1
IFINAL MATURITY DATE
I
I
TOTAL REVENUE ANTICIPATION NOTES
L
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$
ISSUED DURING FISCAL YEAR
$
PAID DURING FISCAL YEAR
$ _
OUTSTANDING END OF FISCAL YEAR
$
84
ff
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BUDGET NOTES
(LIST SEPARATELY BY DATE OF ISSUE
I
(BUDGET NOTE NO. 1
1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
(OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
(BUDGET NOTE NO. 2
I
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
(BUDGET NOTE NO. 3
1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(OUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
I
TOTAL BUDGET NOTES
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
EDPCODE
2P18631
2P18633
2P18635
2P18637
2P18631
2P18633
2P18635
2P18637
2P18631
2P18633
2P18635
2P18637
AMOUNT
AMOUNT
L-o y
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
CAPITAL NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE
EDPCODE
AMOUNT
I
(CAPITAL NOTE NO. 1
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
IOUTSTANDING END OF FISCAL YEAR
2P4 57
$
(FINAL MATURITY DATE
I
ICAPITAL NOTE NO. 2
1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
IOUTSTANDING END OF FISCAL YEAR
2P4 57
$
IFINAL MATURITY DATE
I
(CAPITAL NOTE NO. 3
1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
IOUTSTANDING END OF FISCAL YEAR
2P4 57
$
(FINAL MATURITY DATE
TOTAL CAPITAL NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
2P18651
ISSUED DURING FISCAL YEAR
2P18653
PAID DURING FISCAL YEAR
2P18655
OUTSTANDING END OF FISCAL YEAR
2P18657
/V N
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE
I
(BOND ANTICIPATION NOTE NO. 1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(OUTSTANDING END OF FISCAL YEAR
2P4 67 S
(FINAL MATURITY DATE
(BOND ANTICIPATION NOTE NO. 2
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
IPAIC DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
$
(OUTSTANDING END OF FISCAL YEAR
2P4 67 $
IFINAL MATURITY DATE
I
(BOND ANTICIPATION NOTE NO. 3
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
(PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
S
(OUTSTANDING END OF FISCAL YEAR
2P4 67 S
(FINAL MATURITY DATE
I
AMOUNT
87
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I
ILIST SEPARATELY BY DATE OF ISSUE
EDPCODE
I
(BOND ANTICIPATION NOTE NO. 4
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
IOUTSTANDING END OF FISCAL YEAR
2P4 67 S
(FINAL MATURITY DATE
I _
(BOND ANTICIPATION NOTE NO. 5
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
S
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(OUTSTANDING END OF FISCAL YEAR
2P4 67 $
(FINAL MATURITY DATE
I
(BOND ANTICIPATION NOTE NO. 6
1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
(OUTSTANDING END OF FISCAL YEAR
2P4 67 S
(FINAL MATURITY DATE
I
TOTAL BOND ANTICIPATION NOTES
OUTSTANDING BEGINNING OF YEAR
2P18661 $
ISSUED DURING FISCAL YEAR
2P18663 S
PAID DURING FISCAL YEAR
2P18665 S
OUTSTANDING END OF FISCAL YEAR
2P18667 S
BOND ANTICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL YEAR
2P18885 $
AMOUNT
AMOUNT
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
IBOND NO. 1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18671
$
IISSUED DURING FISCAL YEAR
2P18673
$
(PAID DURING FISCAL YEAR
2P18675
$
(OUTSTANDING END OF FISCAL
YEAR
2P18677
$
(FINAL MATURITY DATE
(BOND NO. 2
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18671
$
(ISSUED DURING FISCAL YEAR
2P18673
$
IPAID DURING FISCAL YEAR
2P18675
$
IOUTSTANDING END OF FISCAL
YEAR
2P18677
$
(FINAL MATURITY DATE
IBOND NO. 3
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18671
$
(ISSUED DURING FISCAL YEAR
2P18673
$
(PAID DURING FISCAL YEAR
2P18675
$
(OUTSTANDING END OF FISCAL
YEAR
2P18677
$
IFINAL MATURITY DATE
I
(BOND NO. 4
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18671
$
(ISSUED DURING FISCAL YEAR
2P18673
$
(PAID DURING FISCAL YEAR
2P18675
$
(OUTSTANDING END OF FISCAL
YEAR
2P18677
$
(FINAL MATURITY DATE
:•
m
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE
I
IBOND NO. 5
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF
YEAR
2P18671 S
(ISSUED DURING FISCAL YEAR
2P18673 $
IPAID DURING FISCAL YEAR
2P18675 S
(OUTSTANDING END OF FISCAL
YEAR
2P18677 S
[FINAL MATURITY DATE
(BOND NO. 6
1
I MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18671 $
(ISSUED DURING FISCAL YEAR
2P18673 S
IPAID DURING FISCAL YEAR
2P18675 S
(OUTSTANDING END OF FISCAL
YEAR
2P18677 $
(FINAL MATURITY DATE
I
IBOND NO. 7
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18671 $
(ISSUED DURING FISCAL YEAR
2P18673 $
(PAID DURING FISCAL YEAR
2P18675 S
(OUTSTANDING END OF FISCAL
YEAR
2P18677 $
IFINAL MATURITY DATE
TOTAL BONDS
OUTSTANDING BEGINNING OF YEAR $
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR S
OUTSTANDING END OF FISCAL YEAR $
I
AMOUNT I
I
I
I
I
i
I
I
I
AMOUNT
all
Nfl
STATEMENT OF
INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT
FROM CONSTITUTIONAL
DEBT LIMIT
CAPITAL NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
AMOUNT
(CAPITAL NOTE NO. 1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18751
S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18753
$
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18755
s
(OUTSTANDING END OF FISCAL YEAR
2P18757
$
(FINAL MATURITY DATE
ICAPITAL NOTE NO. 2
1
(MONTH AND YE^kR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
2P18751
$
IISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18753
S
IPAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18755
$
IOUTSTANDING END OF FISCAL YEAR
2P18757
$
(FINAL MATURITY DATE
(CAPITAL NOTE NO. 3
1
IMONTH AND YEAR OF ISSUE
-
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18751
$
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18753
$
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18755
$
IOUTSTANDING END OF FISCAL YEAR
2P18757
S
(FINAL MATURITY DATE
TOTAL CAPITAL NOTES
-
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$
ISSUED DURING FISCAL YEAR
$
PAID DURING FISCAL YEAR
$
OUTSTANDING END OF FISCAL YEAR
$
91
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
(BOND ANTICIPATION NOTE NO. 1
l
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
(OUTSTANDING END OF FISCAL YEAR
2P18767
(FINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 2
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
(ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18763
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
(OUTSTANDING END OF FISCAL YEAR
2P18767
IFINAL MATURITY DATE
(BOND ANTICIPATION NOTE NO. 3
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
(OUTSTANDING END OF FISCAL YEAR
2P18767
(FINAL MATURITY DATE
AMOUNT
92
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I
ILIST SEPARATELY BY DATE OF ISSUE
EDPCODE
I
(BOND ANTICIPATION NOTE NO. 4
1
[MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
2P18761 S
(ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18763
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765 $
(OUTSTANDING END OF FISCAL YEAR
2P18767 $
IFINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 5
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761 S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763 $
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765 S
(OUTSTANDING END OF FISCAL YEAR
2P18767 $
(FINAL MATURITY DATE
I
(BOND ANTICIPATION NOTE NO. 6
I
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761 $
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763 $
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765 $
(OUTSTANDING END OF FISCAL YEAR
2P18767 $
(FINAL MATURITY DATE
I
TOTAL BOND ANTICIPATION NOTES
OUTSTANDING BEGINNING OF YEAR
S
ISSUED DURING FISCAL YEAR
S
PAID DURING FISCAL YEAR
$
OUTSTANDING END OF FISCAL YEAR
$
BOND ANTICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL YEAR
2P18885 S
AMOUNT
AMOUNT
93
m
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE
I
(BOND NO. 1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18771 S
(ISSUED DURING FISCAL YEAR
2P18773 $
IPAID DURING FISCAL YEAR
2P18775 $
(OUTSTANDING END OF FISCAL
YEAR
2P18777 $
(FINAL MATURITY DATE
I
IBOND NO. 2
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18771 S
(ISSUED DURING FISCAL YEAR
2P18773 $
(PAID DURING FISCAL YEAR
2P18775 $
(OUTSTANDING END OF FISCAL
YEAR
2P18777 $
(FINAL MATURITY DATE
I
(BOND NO. 3
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18771 $
(ISSUED DURING FISCAL YEAR
2P18773 S
(PAID DURING FISCAL YEAR
2P18775 $
(OUTSTANDING END OF FISCAL
YEAR
2P18777 $
IFINAL MATURITY DATE
(BOND NO. 4
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18771 $
(ISSUED DURING FISCAL YEAR
2P18773 S
IPAID DURING FISCAL YEAR
2P18775 $
(OUTSTANDING END OF FISCAL
YEAR
2P18777 S
IFINAL MATURITY DATE
I
AMOUNT
94
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
ILIST SEPARATELY BY DATE OF ISSUE
I
(BOND NO. 5
NONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
(ISSUED DURING FISCAL YEAR
(PAID DURING FISCAL YEAR
(OUTSTANDING END OF FISCAL
YEAR
(FINAL MATURITY DATE
I
(BOND NO. 6
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
(ISSUED DURING FISCAL YEAR
(PAID DURING FISCAL YEAR
(OUTSTANDING END OF FISCAL
YEAR
IFINAL MATURITY DATE
IBOND NO. 7
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IGUTSTANDING BEGINNING OF
YEAR
(ISSUED DURING FISCAL YEAR
(PAID DURING FISCAL YEAR
(OUTSTANDING END OF FISCAL
YEAR
(FINAL MATURITY DATE
I
TOTAL BONDS
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL
YEAR
EDPCODE
2P18771
2P18773
2P18775
2P18777
2P18771
2P18773
2P18775
2P18777
2P18771
2P18773
2P18775
2P18777
AMOUNT
AMOUNT
95
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
STATE OR AUTHORITY LOANS
I
(STATE OR AUTHORITY LOANS EDPCODE
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR 2P18791 $
IISSUED DURING FISCAL YEAR 2P18793 S
(PAID DURING FISCAL YEAR 2P18795 S
(OUTSTANDING END OF FISCAL YEAR 2P18797 $
(FINAL MATURITY DATE
I
TOTAL OF ALL INDEBTEDNESS
INCLUDES TOTAL OF ALL BONDS AND NOTES - EXEMPT AND NOT EXEMPT
OUTSTANDING BEGINNING OF YEAR $
ISSUED DURING FISCAL YEAR $
PAID DURING FISCAL YEAR $
OUTSTANDING END OF FISCAL YEAR $
Na
AMOUNT
W.
N P
SANITARY
SEWER
81
OSC DATA ENTRY
DO NOT KEY
INDEBTEDNESS BY PURPOSE
FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES
EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE I
I
WATER I
83
I
I
I
I
I
TAX i
INCREMENT I
FINANCING I
20 I
I
I
I
I
I
I
I
I
OTHER (PLEASE SPECIFY)) EXEMPT I DATE OF
FROM DEBTIISSUE OR
I I LIMIT ILATEST
I I (RENEWAL
I I IMONTH/YR
I I I
i I I
I I I
i I I
i I I
-- FOR EACH OF THE OUTSTANDING NON -CHARGEABLE BOND ANTICIPATION NOTES AND
CAPITAL NOTES, PLEASE PUT THE OUTSTANDING AMOUNTS UNDER THE APPROPRIATE
COLUMN HEADINGS. THESE AMOUNTS MUST BE IN WHOLE DOLLARS ONLY
97
MAT
USE ONLY FOR BONDS
IEDPCODE
PURPOSE OF ISSUE I
FOR STATE COMPTROLLER! 2P3CE
USE ONLY I
I
TOTAL PRINCIPAL 12P3PR
i
DATE OF ISSUE 12P3DT
INTEREST RATE
12P3PC
(IN DECIMALS)
I
MONTH, DAY AND YEAR
I
12P3DM
OF FINAL MATURITY
I
AMOUNT OF PRINCIPAL
12P394
REDEEMED IN OR TO BE
i
REDEEMED IN FISCAL
12P395
YEAR ENDING IN
I
(THE LAST TWO DIGITS
12P396
OF THE EDP CODE
I
CORRESPOND TO THE
12P397
FISCAL YEAR ENDED)
I
2P398
2P399
2 P 3 0 0
2 P 3 0 1
2P302
2 P 3 0 3
2 P 3 0 4
2P305
2P306
2P307
2 P 3 0 8
2P309
2P310
2P311
URITY SCHEDULE
ISSUED DURING THE FISCAL YES
I I
I I
I I
I !
I
i I
I I
I
I
I
I
I
i
I
I
i
I
I
I I
MAT(
USE ONLY
FOR BONDS
IEDPCODE
AMOUNT OF PRINCIPAL
i 2P312
REDEEMED IN
OR TO BE
REDEEMED IN
FISCAL
12P313
YEAR ENDING
IN
I
(THE LAST TWO
DIGITS
12P314
OF THE EDP
CODE
CORRESPOND
TO THE
12P315
FISCAL YEAR
ENDED)
I
12P316
2P317
i
2P318
12P319
I
2P320
2P321
I
12P322
I
2P323
I
2P324
I
2P325
I
2P326
I
12P327
I
12P328
I
2P329
I
12P330
I
12P331
I
12P332
I
12P333
I
12P334
TOTAL
JRITY SCHEDULE
[SSUED DURING THE FISCAL YEAR (CONTINUED)
I
l
i
I
I
I
I I
I
I
I I
i I
I
I
i I
I I
I I
I
I
I I
I I
! I
I I
I
I
I I
I I
I i
I
I I
I I
i
I I
I I
I I
i I
i I
I
I I
I
I
I
I I
• •
TOWN OF GROTON
STATEMENT OF INDEBTEDNESS
SCHEDULE FOR REPORTING VARIABLE RATE,
DISCOUNTED, AND/OR NEGOTIATED BONDS & NOTES
(PLEASE COMPLETE A SEPARATE SCHEDULE FOR EACH DEBT ISSUE)
FISCAL YEAR ENDED 1994 ONLY
CCODE
EDP CODE AMOUNT
-------- ---------
TYPE OF DEBT INSTRUMENT: PLEASE ENTER 1 FOR A
BOND, 2 FOR A BOND ANTICIPATION NOTE,
OR 3 FOR OTHER NOTES.
6PKOD
AMOUNT OF ISSUE
6PPR S
WAS THIS ISSUE SOLD COMPETITIVELY OR THROUGH
NEGOTIATED SALE? PLEASE ENTER 1 IF SOLD
COMPETITIVELY, 2 IF NEGOTIATED SALE.
6PTOS
CREDIT RATING
WHICH ORGANIZATION RATED THE ISSUE?
DATE OF ISSUE
6PDT
MONTH, DAY AND YEAR OF FINAL MATURITY
6PDM
LOCAL FINANCE LAW SECTION 11 SUBSECTION
AUTHORIZING ISSUANCE
6PPU
PURPOSE OF ISSUE
6PPOI
TYPE OF INTEREST RATE: PLEASE ENTER 1 IF FIXED,
2 IF VARIABLE, 3 IF SOLD AT DISCOUNT.
6PTIR
INTEREST RATE ON DATE OF ISSUE
6PIR
PAR VALUE
6PPV $
PREMIUM AND ACCRUED INTEREST
6PAI $
AMOUNT OF SALE/TOTAL PROCEEDS
6PSTP S
LESS:
COST OF ISSUANCE
ORIGINAL ISSUE DISCOUNT
6POID $
UNDERWRITERS DISCOUNT
6PUD $
LETTER OF CREDIT
6PLC $
LIQUIDITY FACILITY
6PLF S
OTHER COSTS OF ISSUANCE
6POCI $
TOTAL COSTS OF ISSUANCE
6PTC S
NET PROCEEDS AVAILABLE FOR PURPOSE OF ISSUE
6PNP S
100
TOWN OF GROTON
SCHEDULE FOR REPORTING ALL INSTALLMENT
PURCHASE CONTRACTS/CERTIFICATES OF PARTICIPATION
(COPS)
(COMPLETE A SEPARATE SET OF FORMS FOR EACH TRANSACTION)
FISCAL YEAR ENDED 1994 ONLY
CCODE
PURCHASE CONTRACTS
EDPCODE
-------
AMOUNT
---------
------------------
PURPOSE
3PPIO
(IDENTIFY CAPITAL IMPROVEMENT/PURCHASE)
NAME OF VENDOR PLEASE ENTER 1 IF THE
CONTRACT WAS FINANCED BY VENDOR FINANCING OR ENTER 2 IF
NON -VENDOR THIRD PARTY FINANCING WAS UTILIZED.
3PVEND
COST OF CAPITAL IMPROVEMENT (EXCLUDING FINANCING COST)
3PCCI
S
DATE OF CONTRACT
3PDC
DATE OF FIRST PAYMENT ON CONTRACT
3PFP
DATE OF LAST PAYMENT ON CONTRACT
3PLP
FINANCING TERMS
---------------
DOWNPAYMENT
3PDP
S
INTEREST RATE SET FORTH IN INSTALLMENT PURCHASE CONTRACT
3PIPIR
TOTAL PRINCIPAL AMOUNT OF INSTALLMENT PURCHASE CONTRACT
(EXCLUDING INTEREST)
3PAIPC
$
AMOUNT OF CURRENT YEAR PRINCIPAL PAYMENT ON CONTRACT
3PCYPP
$
(PLEASE COMPLETE AN AMORTIZATION SCHEDULE ON THE
FOLLOWING PAGE FOR EACH INSTALLMENT PURCHASE CONTRACT.)
TOTAL AMOUNT OF UNPAID PERIODIC PAYMENTS (EXCLUDING
INTEREST) OUTSTANDING AT THE END OF THE CURRENT YEAR
3PUPP
$
LENGTH OF THE INSTALLMENT PURCHASE CONTRACT
3PLIPC
YRS
CERTIFICATES OF PARTICIPATION (COPS)
------------------------------------
WERE COPS ISSUED IN CONNECTION WITH THIS INSTALLMENT
PURCHASE CONTRACT? (PLEASE ENTER 1 IF YES) 2 IF NO.)
3PCOPS
IF COPS WERE ISSUED, WERE THEY SOLD AT A
COMPETITIVE OR NEGOTIATED SALE?
(PLEASE ENTER 1 IF COMPETITIVE, 2 IF NEGOTIATED.)
3PCOPCN
NAME OF ISSUER OF COPS
3PCOPNM
AMOUNT OF COPS ISSUED
3PCOPPR
$
NET INTEREST RATE FOR COPS
3PCOPIR
WAS THIS AN AGGREGATED OR POOLED ARRANGEMENT? (PLEASE
ENTER 1 IF AGGREGATED, 2 IF POOLED, OR 3 IF NEITHER.)
3PCOPAP
101
TOWN OF GROTON
AMORTIZATION SCHEDULE FOR
INSTALLMENT PURCHASE CONTRACTS
AMOUNT OF PRINCIPAL TO BE REDEEMED IN (THE LAST TWO YEARS OF THE EDP CODE
CORRESPOND TO THE FISCAL YEAR END)
CCODE
EDPCODE
3P94
3P95
3P96
3P97
3P98
3P99
3 P 0 0
3P01
3P02
3 P 0 3
3PO4
3 P 0 5
3 P 0 6
3 P 0 7
3 P 0 8
PRINCIPAL AMOUNT DUE
--------------------
CCODE
EDPCODE
3 P 0 9
3P10
3P11
3P12
3P13
3P14
3P15
3P16
3P17
3P18
3P19
3P20
3P21
3P22
3P23
PRINCIPAL AMOUNT DUE
--------------------
102
SCHEDULE OF SECURITIES FOR COLLATERALIZATION
GENERAL MUNICIPAL LAW SECTION 10 AS AMENDED BY CHAPTER 708 LAWS
LISTS ELEVEN TYPES OF SECURITIES WHICH MAY BE PLEDGED FOR
COLLATERALIZATION. PLEASE PUT A 1 IN THE RESPONSE COLUMN ON THE
NEXT TO TO THE TYPES) OF SECURITIES USED BY BANKS AS COLLATERAL
YOUR DEPOSITS.
ELIGIBLE SECURITIES EDPCODE
-------------------
1. OBLIGATIONS ISSUED BY THE UNITED STATES OF 9ZSEC01
AMERICA, AN AGENCY THEREOF OR A UNITED STATES
SPONSORED CORPORATION OR OBLIGATIONS FULLY
INSURED OR GUARANTEED AS TO THE PAYMENT OF
PRINCIPAL AND INTEREST BY THE UNITED STATES OF
AMERICA, AN AGENCY THEREOF OR A UNITED STATES
GOVERNMENT SPONSORED CORPORATION.
2. OBLIGATIONS ISSUED OR FULLY GUARANTEED BY THE 9ZSECO2
INTERNATIONAL BANK FOR RECONSTRUCTION AND
DEVELOPMENT, THE INTER-AMERICAN DEVELOPMENT
BANK, THE ASIAN DEVELOPMENT BANK, AND THE
AFRICAN DEVELOPMENT BANK.
3. OBLIGATIONS PARTIALLY INSURED OR GUARANTEED BY 9ZSEC03
ANY AGENCY OF THE UNITED STATES OF AMERICA, AT
A PROPORTION OF THE MARKET VALUE OF THE
OBLIGATION THAT REPRESENTS THE AMOUNT OF THE
INSURANCE OR GUARANTY.
4. OBLIGATIONS ISSUED OR FULLY INSURED OR 9ZSEC04
GUARANTEED BY THIS STATE, OBLIGATIONS BY A
MUNICIPAL CORPORATION, SCHOOL DISTRICT OR
DISTRICT CORPORATION OF THIS STATE OR
OBLIGATIONS OF ANY PUBLIC BENEFIT CORPORATION
WHICH UNDER A SPECIFIC STATE STATUTE MAY BE
ACCEPTED AS SECURITY FOR DEPOSIT OF PUBLIC
MONEYS.
5. OBLIGATIONS ISSUED BY STATES (OTHER THAN THIS 9ZSEC05
STATE) OF THE UNITED STATES RATED IN ONE OF THE
THREE HIGHEST RATING CATEGORIES BY AT LEAST ONE
NATIONALLY RECOGNIZED STATISTICAL RATING
ORGANIZATION.
6. OBLIGATIONS OF PUERTO RICO RATED IN ONE OF 9ZSEC06
THREE HIGHEST RATINGS CATEGORIES BY AT LEAST
ONE NATIONALLY RECOGNIZED STATISTICAL RATING
ORGANIZATION.
OF 1992
LINE(S)
FOR
RESPONSE
103
SCHEDULE OF SECURITIES FOR COLLATERALIZATION
ELIGIBLE SECURITIES EDPCODE
-------------------
7. OBLIGATIONS OF COUNTIES, CITIES, AND OTHER 9ZSEC07
GOVERNMENTAL ENTITIES OF ANOTHER STATE HAVING
THE POWER TO LEVY TAXES THAT ARE BACKED BY THE
FULL FAITH AND CREDIT OF SUCH GOVERNMENTAL
ENTITY AND RATED IN ONE OF THE THREE HIGHEST
RATING CATEGORIES BY AT LEAST ONE NATIONALLY
RECOGNIZED STATISTICAL RATING ORGANIZATION.
8. OBLIGATIONS OF DOMESTIC CORPORATIONS RATED IN 9ZSEC08
ONE OF THE TWO HIGHEST RATING CATEGORIES BY AT
LEAST ONE NATIONALLY RECOGNIZED STATISTICAL
RATING ORGANIZATION.
9. ANY MORTGAGE RELATED SECURITIES, AS DEFINED IN 9ZSEC09
THE SECURITIES EXCHANGE ACT OF 1934, AS
AMENDED, WHICH MAY BE PURCHASED BY BANKS UNDER
THE LIMITATIONS ESTABLISHED BY FEDERAL BANK
REGULATORY AGENCIES.
10. COMMERCIAL PAPER AND BANKERS ACCEPTANCES 9ZSEC10
ISSUED BY A BANK (OTHER THAN THE BANK WITH
WHICH THE MONEY IS BEING DEPOSITED OR INVESTED)
RATED IN THE HIGHEST SHORT-TERM CATEGORY BY AT
LEAST ONE NATIONALLY RECOGNIZED STATISTICAL
RATING ORGANIZATION AND HAVING MATURITIES OF
NOT LONGER THAN SIXTY DAYS FROM THE DATE THEY
ARE PLEDGED.
11. ZERO -COUPON OBLIGATIONS OF TEH UNITED STATES 9ZSEC11
GOVERNMENT MARKETED AS "TREASURY STRIPS."
12. LETTERS OF CREDIT
13. SURETY BONDS
9ZSEC12
9ZSEC13
RESPONSE
104
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
OTHER THAN RESERVE FUNDS EDPCODE
CASH:
ON HAND
DEMAND DEPOSITS
TIME DEPOSITS
TOTAL
COLLATERAL:
- FDIC INSURANCE
- SECURITIES LOCATED.-
(1) IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
INVESTMENTS:
SECURITIES (450)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
REPURCHASE AGREEMENTS (451)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
9 Z 2 0 0 1
9 Z 2 0 2 1
9Z2011
9Z2014
9Z2014A
9Z2014B
9Z2014C
9Z4501
9Z4502
9Z4504A
9Z4504B
9Z4504C
9Z4511
9Z4512
9Z4514A
9Z4514B
9Z4514C
AMOUNT
loo, occ)
r
105
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
RESERVE FUNDS EDPCODE AMOUNT
CASH (ALL RESERVE FUNDS):
ON HAND
DEMAND DEPOSITS
TIME DEPOSITS
TOTAL
COLLATERAL:
- FDIC INSURANCE
- SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
INVESTMENTS (ALL RESERVE FUNDS)
- SECURITIES (450)
*BOOK VALUE (COST)
XMARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1)- IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
- REPURCHASE AGREEMENTS (ALL RESERVE FUNDS) (451)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
9Z2301
9Z2311
9Z2321
9Z2324
9Z2324A
9Z2324B
9Z2324C
9 Z 4 5 2 1
9Z4522
9Z4524A
9Z4524B
9Z4524C
9Z4531
9Z4532
9Z4534A
9Z4534B
9Z4534C
44L
441 (o4to
106
THIS FORM MUST BE COMPLETED UNLESS THESE FINANCIAL
STATEMENTS WILL BE AUDITED BY AN INDEPENDENT PUBLIC ACCOUNTANT.
BANK RECONCILIATION
INCLUDE ALL CHECKING, SAVINGS AND C.D. ACCOUNTS
BANK
ADD:
LESS:
ADJUSTED
ACCOUNT
BANK DEPOSITS
OUTSTANDING
BANK
NUMBER
BALANCE IN TRANSIT
CHECKS
BALANCE
a 1- oo��l
7
�, 1 20
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l�•ov �3�1
I
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CD 10
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154 PCs
acg
jq-5 4cM�—
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4
01— l �V96-7l
3 -� $0
3�; '?Ro
EDP CODE
TOTAL ADJUSTED BANK BALANCE --------
PETTY CASH
ADJUSTMENTS (SPECIFY)
TOTAL CASH 9ZCASH
�3
TOTAL CASH BALANCE ALL FUNDS 9ZCASHB
*A44lik3-
* MUST BE EQUAL
107
NG4
REAL PROPERTY TAX LEVY AND RELATED INFORMATION
CURRENT YEAR TAX LEVY AND COLLECTIONS
COUNTIES, CITIES, VILLAGES, AND WESTCHESTER COUNTY TOWNS
TAXES ON ROLL $
ADD:RELEVIED TAXES $
ADD:OTHER $
TOTAL TAXES AND OTHER ITEMS ON WARRANT $
DEDUCT:CANCELLATIONS AND ADJUSTMENTS ( )
DEDUCT:OTHER ( )
TOTAL TAXES AND OTHER ITEMS
TO BE COLLECTED $ (B)
DEDUCT TOTAL TAXES AND OTHER ITEMS
ACTUALLY COLLECTED ( )(A)
UNCOLLECTED TAXES AND OTHER ITEMS $
TAX COLLECTION PERFORMANCE (A DIVIDED BY B) AMOUNT
NEAREST HUNDREDTH PERCENT
ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR
A300 A320 A330 A
TAXES RE- TAX SALE PROPERTY OTHER
CEIVABLES CERTIFI- ACQUIRED
PENDING CATES FOR TAXES TOTAL
CURRENT YEAR 19 $ $ $ $ $
PRIOR YEARS: $ $ $ $ $
TOTAL $ $ $ $ $
108
TOWN OF GROTON
LOCAL GOVERNMENT QUESTIONNAIRE
EDP
CODE RESPONSE
1. WILL OR HAVE THE FINANCIAL STATEMENTS FOR YOUR
LOCAL GOVERNMENT BE INDEPENDENTLY AUDITED? `
(IF YES ENTER 1, IF NO ENTER 2) 9ZACO
2. IF THE ANSWER TO QUESTION 1 ABOVE IS YES,
PLEASE COMPLETE THE FOLLOWING:
NAME OF AUDITING FIRM �t�a,,�V�� �► �,�9ZIAC
I
ADDRESS OF AUDITING FIRM
STREET
CITY
STATE AND ZIP CODE
3. DOES YOUR LOCAL GOVERNMENT PARTICIPATE IN AN
INSURANCE POOL WITH OTHER LOCAL GOVERNMENT?
(IF YES ENTER 11 IF NO ENTER 2)
4. IF THE ANSWER TO QUESTION 3 ABOVE IS YES,
PLEASE COMPLETE THE FOLLOWING:
NAME OF POOL
TYPE OF INSURANCE
9ZLY31
109
TOWN OF GROTON
A/Oy)�
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR ENDED 1994
TOTAL
TOTAL
NUMBER OF CLAIMS
AMOUNT OF CLAIMS
EDPCODE NUMBER
EDPCODE AMOUNT
CLAIMS PENDING
-BEGINNING OF YEAR
*CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY
9ZTR15
9ZTR16
*CLAIMS INVOLVING
CODEFENDANT/THIRD PARTY
9ZTR10
9ZTR11
PLUS:
NOTICES FILED DURING YEAR
*OTHER THAN
CODEFENDANT/THIRD PARTY
9ZTR25
9ZTR26
*INVOLVING CODEFENDANT/
THIRD PARTY DEFENDANT
9ZTR20
9ZTR21
LESS:
- CLAIMS DISPOSED OF DURING
YEAR PRIOR TO COMMENCEMENT
OF COURT ACTION:
• BY LOCALITY
9ZTR30
9ZTR31
• BY INSURANCE CARRIER
9ZTR40
9ZTR41
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
• BY LOCALITY
9ZTR50
9ZTR51
• BY INSURANCE CARRIER
9ZTR60
9ZTR61
• BY JUDGMENT
9ZTR70
9ZTR71
- OTHER
9ZTR80
9ZTR81
EQUALS:
CLAIMS PENDING
-END OF YEAR
*CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY 9ZTR95 9ZTR96
*CLAIMS INVOLVING
CODEFENDANT/THIRD PARTY 9ZTR90 9ZTR91
110
TOWN OF GROTON
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR ENDED 1994
EDPCODE
- CLAIMS DISPOSED OF DURING
YEAR PRIOR TO COMMENCEMENT
OF COURT ACTION:
• BY LOCALITY 9ZTR32
• BY INSURANCE CARRIER 9ZTR42
EDPCODE
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
• BY LOCALITY 9ZTR54
• BY INSURANCE CARRIER 9ZTR64
• BY JUDGMENT 9ZTR74
• OTHER 9ZTR84
EDPCODE
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
• BY LOCALITY 9ZTR52
* BY INSURANCE CARRIER 9ZTR62
• BY JUDGMENT 9ZTR72
• OTHER 9ZTR82
AMOUNT PAID
ON CLAIMS
COLUMN (1)
NUMBER
ON CLAIMS # EDPCODE
9ZTR56
9ZTR66
9ZTR76
9ZTR36
COLUMN (3)
AMOUNT PAID
ON CLAIMS EDPCODE
9ZTR58
9ZTR68
9ZTR78
9ZTR88
COLUMN (2)
MUNICIPALITY
EQUITABLE
SHARE
COLUMN (4)
AMOUNT PAID
GREATER THAN
MUNICIPALITY
EQUITABLE
SHARE ##
# THIS IS THE NUMBER OF CLAIMS (COLUMN 1) DISPOSED OF DURING THE YEAR WHERE
THE SETTLEMENT WAS DETERMINED IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF EACH PARTY PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT AND WHERE
THE AMOUNT WAS GREATER THAN THE MUNICIPALITY'S EQUITABLE SHARE. THE
MUNICIPALITY'S EQUITABLE SHARE IS TO BE ENTERED IN COLUMN 2.
## THIS IS THE AMOUNT PAID BY THE MUNICIPALITY WHICH IS GREATER THAN THE
MUNICIPALITY'S EQUITABLE SHARE IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF PARTIES PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT.
NOTICE OF TORT CLAIMS REPORT PREPARED ON BY
DATt-
S,
NAME
PITLE
ec-- �► vc, �- �o`� N 130 73
Ab�)RESS J
PHONE NUMBER
111
Note 1 — Summary of Siqnificant Accounting
�.5
Po I icie_�9<
The financial statements of the Town of Groton have beW
prepared in conformity with generally accepted accounting �~ �'
s�
1
pr incip es GAAP) as applied Co government units. The
Governmental Accounting Standards Board (GASB) is the accepted
standard setting body for establishing governmental accounting
and financial reporting principles. The more significant of the
own's accounting policies are described below.
A. Financial Reporting Entity
The Town of Groton, which was erected in 18651 is governed by
the Town Law and other general municipal laws of the State of New
York and various local laws. The Town Board is the legislative
body responsible for overall operations, the Town Supervisor
serves as chief executive officer and as chief fiscal officer.
The following basic services are provided: fire protection,
highways and streets, recreation, public improvements, planning
and zoning, and general administration.
All governmental activities and functions performed for the
Town of Groton are its direct responsibility. No other
governmental organizations have been included or excluded from
the report ing ent ity.
The financial reporting entity includes organizations,
functions, and activities over which elected officials exercise
oversight responsibility. Oversight responsibility is determined
on the basis of financial interdependency, selection of governing
authority, designation of management, ability to influence
operations and accountability for fiscal matters.
B. Basis of Presentation — Fund Accounting
The accounts of the local government are organized on the basis
of funds or account groups, each of which is considered a
separate accounting entity. The operations of each fund are
accounted for within a separate set of self —balancing accounts
that comprise its assets, liabilities, fund balance, revenues and
expenditures which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in accordance
with special regulations, restrictions or limitations. The
various funds are summarized by type in the general purpose
financial statements. Certain funds of the Town are utilized to -
account for resources derived from, and/or expenditures
applicable to an area less than the entire town. The following
fund types and account groups are used:
1. Fund Categories
a. Governmental Funds — Governmental funds are those through
which most governmental functions are financed. The
acquisition, use and balances of expendable financial
resources and the related liabilities are accounted for
through governmental funds. The measurement focus of the
governmental funds is based upon determination of financial
position and changes in financial position. The following are
the Town of Groton's governmental fund types:
General Fund - the general fund is the principal operating
fund and includes all operations not required to be
recorded in other funds.
General Fund, Part -Town - used to record transactions which
are required to be a charge on the area of the Town outside
the village.
Special Revenue Funds - used to account for the proceeds of
specific revenue sources that are legally restricted to
expenditure for specified purposes. The following Special
Revenue Funds are utilized:
Highway Funds - (Townwide and Part -town) established
pursuant to Highway Law, Section 141, and used to account for
revenues and expenditures for highway purposes. Highway Law,
Section 277, requires that expenditures for repairs and
improvements be financed by the area outside the village.
Therefore, a town with a village must maintain two highway funds.
Special District Funds - (Lighting District and Fire
Protection District) are used to record transactions for
operations and maintenance for these activities.
Risk Retention - established for unemployment reserves held
by the Town for reimbursement to the state for claims filed
by former employees.
Special Grant Fund - used to account for Community Development
Block Grants.
Capital Projects Fund - The capital projects fund is used
to account for and report financial resources to be used for the
acquisition, construction or renovation of major capital
facilities, or equipment.
b. Fiduciary Funds - used to account for assets held by the local
government in a trustee or custodial capacity:
Agency Funds - are used to account for money and/or property -
received and held in the capacity of trustee, custodian or agent.
2. Account Groups
Account groups are used to establish accounting control and
accountability for general fixed assets and general long-term debt.
The two account groups are not "funds". They are concerned only with
the measurement of financial position, and not results of operations.
General Fixed Assets Account Group - used to account for land,
buildings, improvements other than buildings, and equipment
utilized for general government purposes.
General Long -Term Debt Account Group - used to account for all
long-term debt.
�. Basis of Accounting/Measurement Focus
Basis of accounting refers to when revenues and expenditures
and the related assets and liabilities are recognized in the
accounts and reported in the financial statements. Basis of
accounting relates to the timing of the measurements made,
regardless of the measurement focus. Measurement focus is the
determination of what is measured, i.e. expenditures or expenses.
Modified Accrual Basis - all Governmental Funds are accounted for
using the modified accrual basis of accounting.
Under this basis of accounting, revenues are recorded when
measurable and available. Available means collectible within the
current period or soon enough thereafter- to be used to pay
liabilities of the current period.
Material revenues that are accrued include real property taxes,
state and federal aid, sales tax and certain user charges. If
expenditures are the prime factor for determining eligibility,
revenues from federal and state grants are accrued when the
expenditure is made.
Expenditures are recorded when incurred except:
1. Expenditures for prepaid expenses and inventory -type items are
recognized at the time of the purchase.
2. Principal and interest on indebtedness are not recognized as
an expenditure until due.
3. Compensated absences, such as sick leave which vests or
accumulates, are charged as an expenditure when paid.
(See Note 1-G)
4. Pension costs are recognized as an expenditure when billed
by the state. See Note 2-B-1.
Account Groups - General fixed assets are recorded at actual cost
or estimated cost or, in the case of gifts and contributions, at
the fair market value at the time received. No provision for
depreciation is made. General long-term debt liabilities are
recorded at the par value of the principal amount. No liability
is recorded for interest payable to maturity.
Property Taxes
Real property taxes are levied annually by the Town of Groton no later
than January 1, and become a lien on January 1. Taxes are collected during
the period January 1, to May 31. Uncollected real property taxes are
subsequently enforced by the County of Tompkins in which the Town is
located. An amount representing uncollected real property taxes
transmitted to the county for enforcement is paid by the county to the Town
no later than the forthcoming May 31.
E. Budgetary Data
1. Budget Policies - The budget policies are as follows:
a. No later than October S, a tentative budget is submitted by
the budget officer for the fiscal year commencing the following
January 1. The tentative budget includes proposed expenditures
and the proposed means of financing for all funds.
b. After public hearings are conducted to obtain taxpayer comments
no later than November 20, the governing board adopts the budget.
c. All modifications of the budget must be approved by the
governing board.
2. Encumbrances
Encumbrance accounting, under which purchase orders, contracts and
other commitments for the expenditure of monies are recorded for
budgetary control purposes to reserve that portion of the applicable
appropriations, is employed in the Governmental funds.
Encumbrances are reported as reservations of fund balances since
they do not constitute expenditures or liabilities. Expenditures
for such commitments are recorded in the period in which the
liability is incurred.
3. Budget Basis of Accounting
Budgets are adopted annually on a basis consistent with generally
accepted accounting principles. Appropriations authorized for the
current year are increased by the amount of encumbrances carried
forward from the prior year.
Budgetary controls for the special grant fund are established
in accordance with the applicable grant agreement which covers a
period other than the Town of Groton' s fiscal year.
Property, Plant and Equipment - General
Fixed assets purchased for general governmental purposes are recorded
as expenditures in the governmental funds and are capitalized at cost
in the General Fixed Asset Account Group. Contributed fixed assets
are recorded at fair market value at the date received.
Fixed assets consisting of certain infrastructure type improvements
other than buildings, including roads, bridges, curbs and gutters,
streets and sidewalks, drainage and lighting systems, have not been
capitalized. Such assets normally are immovable and of value only to
the Town of Groton. Therefore, the purposes of stewardship for capital
expenditures can be satisfied without recording these assets.
No depreciation has been provided on general- fixed assets.
G. Vacation and Sick Leave and Compensated Absences
Town of Groton employees are granted vacation and sick leave in
varying amounts. In the event of termination or upon retirement, an
employee is not entitled to payment for accumulated vacation time.
However, sick leave can be accrued up to 720 hours which is payable
upon termination or retirement.
The value of unused employee sick leave at year-end has been recorded
in the General Long -Term Debt Account Group.
Payment of sick leave recorded in the General Long -Term Debt Account
Group is dependent upon many factors, therefore, timing of future payments
is not readily determinable. However, management believes that sufficient
resources will be made available for the payments of sick leave when such
payment becomes due.
Note 2 - Detail Notes on All Funds and Account Groups
A. Assets
1. Cash and Investments
The Town of Groton' s investment policies are governed by state
statutes. In addition, the Town of Groton has its own written
investment policy. Town of Groton's monies must be deposited in
FDIC -insured commercial banks or trust companies located within
the state. The Supervisor is authorized to use demand accounts
and certificates of deposit. Permissible investments include
obligations of the U.S. Treasury and U.S. Agencies, repurchase
agreements, and obligations of New York State or its localities.
Collateral is required for demand and time deposits and
certificates of deposit at 105 percent of all deposits not covered
by Federal Deposit Insurance. Obligations that may be pledged as
collateral are obligations of the United States and its agencies
and obligations of the state and its municipalities and school
districts.
The written investment policy requires repurchase agreements to
be purchased from banks located within the state and that
underlying securities must be obligations of the federal
government. Underlying securities must have a market value
of at least 105 percent of the cost of the repurchase agreement.
Deposits and investments at year-end were entirely covered by
Federal Deposit Insurance or by collateral held by the Town of
Groton' s custodial bank in the Town of Groton' s name. All
deposits including certificates of deposit are carried at cost
plus accrued interest.
Deposits and investments are categorized as insured and for
which the securities are held by the Town's agent in the Town's
name.
Total bank balances at December 31, 1994 were: $472, 369. 00.
2. Changes in Fixed Assets
At the end of 1994 a new
installed. In December
dollar value of an item
accounting to $250. 00.
any change from 1993, as
in the process of being
B. Liabilities
1. Pension Plans
fixed asset computer program was
1994, the Board raised the minimum
to be included in the fixed asset
The accounting records do not reflect
the inventory of assets are still
recorded.
General Information
The Town of Groton participates in the N.Y.S. & Local Employees'
Retirement System. This System is a cost sharing multiple public
employer retirement system. Obligations of employers and employees
to contribute and benefits to employees are governed by the N. Y.S.
Retirement and Social Security Law (NYSRSSL). The System offers a
wide range of plans and benefits which are related to years of
service --and final average salary, vesting of retirement benefits,
death and disability benefits and optional methods of benefit
payments. All benefits generally vest after ten years of credited
service. Generally, all employees, except certain
part—time employees, participate in the System. The System is
non—contributory except for employees who joined the Employees'
Retirement System after July 27, 1976, who contribute 3% of their
salary. Employee contributions are deducted by the employer from
employees' paychecks and are sent currently to the Employees'
Retirement System. All employees employed in a full—time position
who commenced employment after June 30, 1976 are mandatory
members. The total payroll for all employees of the Town of
Groton for fiscal year 1994 was $361, 980. of which $310, 219. was
attributable to employees covered by the Employees' Retirement
System.
The actuarial cost method used by the System to determine the
annual contributions from employees through March 31, 1990 was
the aggregate cost method. Effective April 1, 1990, the State
Legislature amended the Retirement and Social Security Law and
mandated a change to a modified projected unit credit funding
method. This new method utilizes a rolling amortization period
for differences between actuarial assets and actuarial accrued
liabilities. As a result of the changes ERS employer contributions
were generally lower than would have been under the aggregate cost
funding method. The State restored the aggregate cost method.
Pension payments were made under the aggregate method on
December 15, 1994. For the first four years, employer
contributions will be capped as a percentage of payroll in ERS.
The first year cap will be 0%; the cap in year two will be 1.5%;
year three 3%; and year four 4.5%. Contributions in the fifth
and subsequent years will be determined by the aggregate
method without any cap.
2.
The Town has paid its pension obligation in full in prior- years
resulting in a credit with the Employees' Retirement System of
$ 18, 557.
The pension benefit obligation of credited projected
benefits is a standardized disclosure measure of the actuarial
present value of pension benefits, adjusted for the effects of
projected salary increases estimated to be payable in the future
as a result of employees' service to date. The retirement systems
do not make separate measurements for individual employers.
Historical trend information showing the progress in
accumulating sufficient assets to pay benefits when due is
presented in the Annual Financial Report of the System.
Additional detailed information concerning the System may also be
found in the Report.
Long -Term Debt
a. The Town of Groton --had the following noncurrent liabilities:
Compensated Absences: Represents the value of earned and
unused portion of the liability for accumulated sick leave.
b. The following is a summary of long-term liabilities
outstanding at December 31, 1994:
Liability:
Compensated Absences $9,966.
c. The following is a summary of changes in long-term liabilities
for the period ended December 31, 1994:
Compensated
Absences
Balance 1/1/94 $ 14,392
Deletions 4,426
Balance 12/31/94 $ 9,966
Additions and deletions to compensated absences are shown net
since it is impractical to determine these amounts separately.
C. Fund Equity
1. Fund/Purpose
General/Dog Control
General/Retirement System Credits
General/Encumbrances
Risk Retention/Unemployment Insurance
Capital/Hwy Equipment Reserve
Total
2. Deficit Fund Balances
Balance
End of Year
859
18,557
71947
71666
36,980
$ 72, 009
The appropriated fund balance was less than anticipated in the
following funds:
Budqeted
Fund Balance
General - Part -town $ 30,000
$ 24,630
Highway - Townwide 140,000
1051350
Highway - Part -town 151000
10,424
The main reason for these deficits was due to efforts to reduce
the taxes.
The 1995 budget will be amended by reducing appropriations to
offset the reduced appropriated fund balance.