HomeMy WebLinkAboutAnnual Financial Report 1999Al Numbers In This Report
Have Been Rounded To The
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ANNUAL FINANCIAL REPORT L.,�
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UPDATE CEO CLWNT
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For The ~
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TOWN OF GROTON z
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COUNTY OF TOMPK INS
For The Fiscal Year Ended 1999flow
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AUTI HU- R VAT ION
ARTICLE 3, SECTION 30 of the GENERAL lvfi1NICIPAL LAW,
1 ttt Every Municipal Corporation ttt shall annually make a report of its
financial condition to the Comptroller_ Such report shal be made by the
Chief Fiscal Officer of such Municipal Corporation ttt
fi. Al reports shal be certified by the officer making the same and shad be
filed wlth the Comptroller within slaty days after the close of the fiscal year
of such Municipal Corporation ttt it shall be the duty of the incumbent officer at the
time such reports are required to be filed whh the Comptroller to file such report ttt
State of NEW YORK
Office of The State Comptroller
Division of Municipal Affairs
Albany, New York 12236
*FINANCIAL SECTION=
Financial Information for the following finds and account groups are included in the Annual Financial Report
filed by your government for the fiscal year ended 1998 and has been used by the OSC as the basis
for preparing this update document for the fiscal year ended 1999,
(A) GENERAL
(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 1998 represent data filed by your government with
OSC as reviewed and adjusted where necessary-
"
* SUPPLEIVENTAL SECTION ***
The Supplemental Section includes the following sections
1) Statement of Indebtedness
2) Schedule far Reporting Variable Rate, Discounted, and/or
Negotiated Bands and Notes
3) Schedule for Reporting AN Instalment Purchase
Contracts/Certificates of Participation
4) Schedule of Securities for Colateralzation
5) Schedule of Time Deposits and investments
6) Investment Certification
7) Bank Reconciliation
8) Real Property Tax Levy and Related Information
9) Local Government Questionnaire
10) Notice of Tort Claims
AN numbers In this report vdi be rounded to the nearest dolar.
2
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ANNUAL UYUAI t UL;U1VCN 1
For The Fiscal Year Ended 10-99
444 FINANCIAL SEC 1 lu- V *"*
(A)GENERAL
Resins of Operations
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
Far The Fiscal Year Ended 1999
4
TAWN fig PRriTnM
ANNUAL U UA It )U L;LXVW-'N I
For T .his Fleca! Year Ended 1000
(A)GENERAL
Balance Sheet
CASH 6?838 A200 12A
CASH IN TME DEPOSITS U0,711 A20i 256,006
PETTY CASH 450 A21 0 450
...................................... ................... ..................... .................... ..............................................................................................................
. 11: X: , , ':- - 0 ilyh*
Xo X, X: X X. X. X, X. .......... 199
.DUE ..FROM .OTHER .G.O.V.E.R.NMENTS ....................................... ..................................... 26fi8g A"O
.......... ........ ..... ... .. .. .. GOVERN .... ........ ......................................................
X.xxxx
j�%p X X X X XX X X X XXXX.
X % X" XX V V X X
PREPAID EXPENSESxx........................................................Q.138....80................5,8...7.7
...........................................................M
•
y.
xe'..: V. ...............
........XXX XXx*0 X s.... ...................... I .......................................................................................................................................................................................................
X X X X X
X XX X XX *,:;.::.::.: X X:-: XX. 0::.: X X *." X X,..:,.: X X XX *..*:.: X X "0: :1 'e. X
TO T. k*,-*'.*: A W. t 9- 0 Al
............ : ........... ......
5
TOWN OF GROTON
ANNUAL UPDATE DO WvIEN T
For The Fiscal Year Ended 1999
�A4 GENERAL
83h11'1/+i fiz.h.eet
Y •�VV V�•
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
................................................................ ..................
T......................:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.............................................................................................................................
XXXXX
ACCRUED LIABILITIES
....................................................................................................................
. .......... . .:...... ..........: .....:.:.: .:.: .:.:.:.:.:.:.:.: :..:.:.........................................................................................................
L1`i r
.....................................................•...................................................XXX......
. . .. .. . .
XXXXX
••V. X :; .; y. .::: ...: .: ............
. .% .;X •..............•... ..... .... ...
47
FUND EQUITY
RESERVE FOR ENCUMBRANCES
.....................................................................................................................
............................... ........
............ . 5.505
..............................
. .. .. .
....
..................
RES FOR RETIREMENT SYSTEM CR
0,338
A825 5,877
RESERVE FOR EXCESS DOG CONTROL REVENUES
.................................#.... .........................................................................................
. 8,�141
A872 .............1...1755
_
..............................................:..............•.........::}::........ ....... ... ... .. X ......................
..
...... ....................... ... .......•..:...•.
X X %:.::.:X*....::.:X .X ....:.X X ...%1.......
:UNRESERVED. FUND BAIL4NDEARRROPR44TED.....................................................25,,000....A910...................................25.000
.; ........:.:.:
F
:.......................................
.:.:.:.:.:.:.:. .
UNRESERVED FUND BALANCE UNAPPROPRIATED
13�2,702
A011 208.009
/Z. Y: MAP
7+!T 14Y1••t . �.
*
l '
�(�.jy
�/(�}�
.XX
............................
............................................................................................
........................
...............................................................................................................................
. .. .. . .
0
T 0 V .. OF G, OR, 0- TO 0 14.
ANNUAL UPnAT E Du- CLWNT
For The Fiscal Year Ended 1999
(A) GENERAL
Results of Operations
..............
X. ...................
X
DETAILREVENUES AND OTHER SOURCES
REAL PROPERTY TAXES
........... ....................................................................................... ..................... ..................
......
260,191....A1001................................267.323
I
X. X:
X,
OTHER PAYMENTS IN LIEU OF TAXES
710
Al 081
2,789
INTEREST &-PENALTIES. O.N.11FAL-PRO P TAXES
INTEREST. .. ... PENALTIES ...... ... N. ..... .......... TAXES ...............................................
*,041 ....
A! 0.90 .... .............. ..................
3391
I .......
e.xxxx
XX X X X X X
-:x*-:—:X:-::-.**
X. X:
X:
XX x X
X:::X X
X X: X: 1: X.: X:
NX .. ........
TAX COLLECTOR FEES
487
Al 232
"a
CLERK FEES
11,360
A1255
17151
.P.U.B(.I.C..P.O.U.N.D..C�HARG.E$-..D.O.G. CONTROL
270
A1.5.50
5-1-0
..FEE$.::: .................... ...............................
....
...... ........................
PUBLIC SAFETY SERVICES FOR OTHER GOVTS
31,600
A2260
37600
....I......�
MISCREVENUE-OTHERGOVTS
822
A2380
..........................................................................................
XX XX XX IN
X: X: .............. .......................... ............. ....... X, X:
....
X: .....
...N..X.X.........................................
I
X.1-1 `XXXXX
INTERESTAND.EAR.N.I.N.G.S ....... .............. ........ ..................... .................. ........................
...... .. ......... ........ ..
9-,094 ....
A2401
.......... I .......................................
12
I-PM. X X X X
:I ... . . .. . . . . . .
XXX x:-: xX..
A1
. DOG.LICENSE$.....................................
.......
11,711....A25".
.xX.
..............X.............41
5i.d.7.0.
V W P
MW ....... wl::...
........... -:xxxxxx.
$70
FINES AND FORFEITED BAIL
7,084
A261 0
10,174
FINESPEN -DOG CASES .................
.. ........... ...................-.................. .X..X..X..X..X..X..X..*,..............................
—A261. 1 .
40
F.,A. -.: X................X..X..X..X..X..........*.........:
g.7. .4...0...
.A.
-1.1
:
MINOR SALES- OTHER
113
A2655
98
.INSPRANCE-RE.C.O.Y.E.R.I.ES .........................................................................................................
...... ...... ......... ..... .. . .. .. .. .....
O....A216.80
...
..... . .... ..................................
1.21TA
X. XXXXXXXXXX
REFUNDS OF PRIOR YEARS EXPENDITURES
2,366
A2701
...*.*'.......,...:1.11.4..&..
P.
0..
A2770.........................................33
T.0O.NTCKLA':SmSmI.F..oI.Est..m..........s...*...I....*...l.*..-..*.*...*.�.*......X*..X,..X...O....*.....*.....,...**..............
A.AM- WPK0uIFYW)
:,:o:,:,:..,:.:e.:.:,:::,::"::"::":,:::.:,:":":.:XXXX
X:XXXXXXXX:XXXXX:X x
STAID- REVENUE SWING
12,768
A3001
12,768
ST AID- MORTGAGE TAX
46,221
A3005
507022
STAID, REAL PROPERTY TAX ADMINISTRATION
0
A3040-
666
.$.T.A$D..-..O.THE.R..(SPE.C.!F.Y) ...................................................................................................
81.8
...
': X *0 *.*:.: ,, X V. X *.:,..:wjj4t:
IA30.89 ...............................
x ': x x x x
X xx
.........
W X I X XXX 0: e: X X F.X" X 1: el X XXXXXX e: XX X NX X X.I.: X '..: X X X 11:
X X -, XXX XX F X XXX' X X X *e:-:;-: X X X X X 0: XXXX '� X X X X X X XXX X'-.* XXXXX XX X X XXXXX *0:.: X *..: X X X X e: X X X,..: *.- .. %.
XX F.. kft
RIF•. X X 110: M 'e.%::-: XX X XX
........ ..... .... I ......
TOWN OF GROTON
ANNUAL UPDATE DOCUNIENT
For The Fiscal Year Ended 1999
(A)GENERAL
Results of Operations
.................... .......................... ........................... .......... .........
RETIREMENT, . . S . Y . STEM , CRE * D , IT , S : , , * * , * .............. ............................................................. -983 .... ASO - 60 ......... : .............................. 46 - I
X X X X X X X X X X X X X
..............................................................................................................................................................................................................................
..... ....
V�M XXX ...........
....................................................... .................................................................................................................................. ...................................
1::-: -6-: XX X X Al
X
I F (O"'M AIR,
K` OFTA mww: .......
8
Tfkwm np r.RnTnN
a. as a, aa,a ,asa aa_a= sa a..a ia.�
wvnuALUruAl t uUULXVtN 1
For The Fiscal Year Ended 1999
Riddle nt nnirstinnt
�`tt1 #
DETAIL EXPENDITURES AND OTHER USES
LEG ISLATIVE BOARD- PERS SERV
6,088 A10101 6,332
LEG ISLATIVE BOARD- CO NTR EXPEND
..............................................................................................................................................................................................................................
519
A10104
......................................................................................
....:.:..::.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.............................
.:.:...::..:.........................:...........:.:.::..::.:..::.:.:.:.:
....:.......:.:.:.:.:.:.:.:.:.:.:.:...:.:.:.:.:.......:...:..:..:.:.:....:::::
.:..::.:.:
fOUNICIPAL COURT- PERS SERV
171-058
A11101
187107
NXlN.ICIPAL COURT- CONTR EXPEND
..........................................................................................................................................................................................................
2,,217
Ali i"
3,34i
- :..:
±:
. . ....... ......... ................
XXXXXXXXX
. ..............
.
SUPERVISOR-PERS SERV
28,233
A12201 '
249042
SUPERVISOR-CONTR EXPEND
...............................................................................................................................................................
515
A122U
673
. ..... . .. .... ............:...........
W.
AUDITOR- CONTR. EXPEND
.............................................................................................................................
3„300
A13204
3.500
:..:.:.:....:....:....:.:.:.:.:.:.:.:.:.:.:.:.:.::..:.:.:..::..:.:.:.:.:.::::;:
............................................................................................
,:XXX:.:.:.:.:.:.:.:.:.:.
:::::::::::
.
TAX COLLECTION-PERS SERV
1,488
A13301
17739
TAX COLLECTI-O-,112
....................................ON.C...............NTR..................EXPEND..................................................................................
2....................................................................
A13304
540
:.:.:.:..:::...::::.::::::.::.::::•::.::.::.::.::::::.::.::::::.::::::::::::.::.::.::.::.::.::.::::::.::.::.
. ...............
...................................................................................:}:................................:•:..........................
............. ..: 7C ..........
......... ..
.................................................l.......
CLERK-PERS SERV
25,738
A14101
26,768
CLERK-CONTR EXPEND
5 580
�.
A14104
776
!.
:.:.:.:.:.:.:.:.:.:.:.:.:.:
.................:.:.:.:.:.:.:..........................:
:.:.:....:
:.:.: 40.
.........5
LAW-.CONTR. EXPEND .......................................................................................................1.4,558....A142b4...............................
::...
i �,4�5
.
. . ....................... .....
. ... ....:.:.:.. ......... ..:.:.:.:.
:.:.:.:...:.:.:........... .:.:.:.............:..:
To . ...............................................................: .
...:.:.:.:.:.:.:.:.
......:.:.:.:.:..::.:.:.:.:.:.:.:.:.:.:.:.:.:.
PERSONNEL- PERS SERV
12,362
A14301
9,476
PERSONNEL- CONTR EXPEND
46
A14304
::.:.:::::::::::::::::::::%:::::: :.: :.:.::%::::::::::::::x:::::::::x:.:::::::::::::::::::::::
'
..%................................................................................::-:X
..........................
IR
.....
ELECTIONS- CONTR EXPEND
3,�179
A14504
2,938
........:. .....
:,.. .....
!. ......
BUILDINGS- PERS SERV
47,370
A16201
2,963
BUILDINGS- EQUIP & CAP OUTLAY
2,683
A16202
11,207
BUILDINGS- CONTR EXPEND
.......................................................................................................................................................
34,,662
............................................................
A16204
39,38i
.....
'f" CiAM1
CENTRAL GARAGE- CONTR EXPEND
...........................................................................................................................................................................................................................
3.1156
A16404
1,920
..:.............................................:.......X:-:X........:X-.......................................................
::::.:::1.....
.CENTRAL PRINT MAIL-CONTR EXPEND
................................... ..::.::...• �
2,,083
MO704
2,593
::......:....:.:::.:..:::.: : ::.:::•::•::•::::•
T'��\'�. pro•.`.-..`•�L�'..:::.::.:.:::.:.:'
...............................................................................................:.............•...........
x—,:,: xx.:.::.::.:::.::::•::•::`::•::•:::•:::•::'::•::•A:.:::.:::::::::::.:.:....::::.:::.::::.::.:::.::•:::.::-::.::.;
:::..:::.::::::::.::.•::::.::::::::::::::•:::•::::•::'::•::?:•:J::`::'::'::ti:?:'::::::yrc�
... ... .. ....... •.....................................................
........ ......
::::::.
.,T TT.
UNALLOCATED INSURANCE- CONTR EXPEND
....................I..............
31-,618
A19104
29.291
:::::...
.: . . .......................:.....:.:.:.:.:.......:.:......................:::
:::::::::::::::::::::::::::::.
....:...:....:....:.:.;.::.:.
tAJNICIPAL ASSN DUES- CONTR EXPEND
........................................................................
735
A192"
869
:.....:.......:.:.::....::::::•::•::.:::.: :::: .:.::..:.::-: N' :. X ..............................................................
:.... ... ............
.....................:.:.:.:..::.
• i 4+.•.... . . Y. Y.:: :;:: :•::'::;:::: :: :`.:::•::::•::::•::•::•::•: i::•::•::•: }::•::•::•: }: }: �? }::•::•: }: is }::•: }: }::•: }::•::•::• j�7�]Ga■
.....................................................................:.:...........:.:..::.:.:::::•: }: :•::? :`::•::•::•::•: }.:•: ~.:? :::.:::,::,::::•. Y •: •: •: •: •: •: •.•T.S`
.......
•: }: X :•: i::::•::•::•::•::•::•::•::?
100.
• ::•: •' :'::: :•::'::•::•::? :•' :.: •: •: •:
:•::•: }:
•: •: :: •: .
OTHER GEN GOVT SUPPORT- CONTR EXPEND
....................................................................................................................................:............
160....A19894
160
Q.�/ (��],• j�Yr y�j(���jJ���[�1�jt, ;J�{( �j��f j�{jyj� jj,. X s::•::•::•::•::?
+: 1��-r f"!-r •TT M'.�• .F •.�YY! :•..• •T+C . . •: •: X. •:
............................................... ........... ....... .. ..........
:•::•::•::•: �'::•::::'::•: : }::? :? :•::•.:{ :•::•::•::? :•::•:'r: }::•::{ :::
•: •: •: •: ': •: •: •: •: •. :..:., ..,V,Y,::•
:..::...... .........
? :? :•::•::•::•::::•::•::•::•: i::•::•:
... .. ... ... ............... .
.��,,jy}
i::•:
:.�jj�f�J, '' ,j��jj :•: 0� �jiFi. •:: ,��,•i(j�y�/��i It .}��j ::• ��,1{J� ... • �
•::::•::•::•::::::•::: }::::•::•::•: �::::•::•::: ' ::': ' 'Y ij��•V:.......:::::::
X � ::•:::: "•::::::•::? x ... x :•::•: t:
/����j�j'
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
For The Fiscal Year Ended 1999
(A) GENERAL
Resins of Opemulons
..
TRAFFIC CONTROL- PERS SERV
17253
A33101
17U8
TRAFFIC CONTROL- CONTR EXPEN
............................................ ................... .............. .............................................
TO is . . ...........:....:........................
.................................................................. . .::..: .
_CCNTRCL.CF AN1ViALS- CONTR EXPEND
..................................................
9 920
A3510�
�,932
:..:.....:...........:.::....................................................................
X.
..:.:....:.:.:.:.:.:.:.::..:.; .:............ .............
....:.:.:.:.:.:.:.....:...........................
......:.:.:.:.:.:.:.:.:.:.:.:.:...:.:.:.:.: .:.:.:.:.:.:.
•yam
STREET ADMIN- PERS SERV
351000
A50101
1431,230
STREET AD.M.IN- CONTR EXPEND
................................................ ............................
. ...:....... ... . .. . .:. .. ......................................................................
..... .. ................................................................
................
1 .
....................................:}..
OTHER TRANSPORTATION- CONTR EXPENd•••..•.•...•..•••...•.•.•••••.•.•
........................................................I......... .................
507
A588"
551
......... ..... .. .:......
.. .. ..xi-ixxxxxx
• Y: Fes• � �T .................:..............:...........:..:.......::::.......
X.
y�
y Lf
ADMIN- CONTR EXPEND
....:•:::":•::••.......................
..::::::.e XX..... ...
PUBLICITY- CONTR EXPEND
....................................................................................................................................I.............
767
AEA "
880
XX
30 ..................................... ........:...........................
......................................................... .
....:.:.:.:.:•...:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:...:.:.:.:.:....:.:.:.:.:.:.:.:::::.::..:....:.:.:...:......:......::.::::.::::.::.::.::.::.::.::.::.::::::.::.::.::.
....................................................................
....
....... .
VETERANS SERVICE- CONTR EXPEND...........................................................................
300....A0510.....................................300
...........................................
.......:.:......:.:.......:.............
....:.......:.:.
.:.:.:.:.:.:.:.:.:.:.:.:.:::...........
.57000
.PRO.GRAtAS FOR ACING- CONTR EXPEND
....................
4,900
A!07724
:..............:::::.............:......::......:.:..::::.::.::.::
?�..................................:...:.:..:.:.:.:.:
.....:.................................................... .....:.:.:.:.:.:.:.: .:.:.:.:.:.: :.:...................
.:...:.....:.:.:.:.:.....:.:.:.
. . .::.::.:.:.:.:.:.:.:.:.:
STAMA NJ) PRAM
TOTAL M
. Jo 11NT. Y UTH PR G.-. C.QNTR. ExPEND.......................................................................
-6.,65a....A73.2U
............... ...........
....... 71009
: �M . .. .. ................
...............................:...........:.:.....
HISTORIAN- PERS SERV
.............................................................................. .......................................
:....:.:.:.:.::..:.:.:.:.:.:.:....-..:::NX:.;XX:::;:: XX::...........:......:....................:
....:.....:.:.:.....:.....:.:.:.:.:.:.:.:
.. .....................:...:.............;.:.:.:....•.X :..........
• ...:...... :.:.:...:...:.:.:.:.:.:.........:.:.:................:::::::::::::
HISTORICAL PROPERTY-CONTR EXPEND.................................................................j.,000....A7520�..................................1.}000
'+ R
....:..............
..
CELEBRATIONS- CONTR EXPEND
..............................................................................................................................................................................................................................
822
A75SU
... .....:. ...: ... .
..................
.
....:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:
r::•::::::::::::•::.::.::.::::.::.::::.::.::.::::•::•::::::•::•::::•: X .........
.
CEMETERY- CONTR EXPEND
..............................................................................................................................................................................................................................
501
A881"
549
..::.................................... ...:.......:.:.:....
t .I.SC. HONE & COtvM SERV. CDNTR, EXPEND...............................................................900
.....................
A$9.g
1,9 0
:.: . NX
... ..................................................:.....:.
................
,0 y+ �.....(...j ::: r:: ' :::::::::::::::::: r... r...:.:.::
}::-: Y. ::•::•::•::::•:
}::•::::•::•::•: i : }::•::: }::•::•::•: }.:•::,::•::•::•::.
. jL
10
Tn.M.. OF DRAT ►N
ANNUAL uruAI t uU4LAV@=N i
For The Fiscal Year Ended 19909
�e;� CEwERe�
Results of Operations
.......::.:......:..:...:
STATE RET ANT SYSTEM :.............:.......... ......... 300 A901 6h-...................... 200
SOCIAL SECURITY- ENPLOYER CONT 10,143 A90308 107328
WORKEWS CONVENSATION- ENPL BNFTS
5,000 A90408 31000
DISABILITY INSURANCE- ENIEL BNFTS 03 A90558 331
.H.O,S. ITAL. . NE ICAL _(dENTAL). INS- ESL .B.NFT................................................1 g.1225.... A 060$.................. 1$ 4.55
011.1,
..............................................................................................................................................................................................................................
. .. y.................: .........: ...........: ...: .
•: }:':•: :•::•::•::•::•: :•: :•::•::•: :. , :::•::•: }::•: 1-: 1::•::•::•::•::•::•:: :'X X X:::: }: :: :•: }: :•:
- ...: ...: ...: ...: .: .: .: .�..; .; .; .: .; .; .: .; .; .; .; .; .; .; ........................ X. .........; ....... .
..................................:.:. J.:. :.:.:.:.:.:.: :.:.:.: .:... :. :.:.:.:
.............................................................................................J............................................................................................::..................... ...:7.... ...
.......................................................................................•................................................ ....�..................... ...� ............................................................ ...............
��
i.��?�.....�. .; .; iTO".�r.N0 �0 �.�x .X��:;;�l.:J i ..
.................................-................• ..:JJ..;.::...:
11
TOWN OF GROTON
ANNUAL UPDATE DO CLNAENT
For The Fiscal Year Ended 1999
(A)GENERAL
Ricitc �'1 tln�.�rtirnc
:�.
ANALYSIS CHANGES IN FUND E UITY
FUND EQUITY -BEGINNING OF YEAR
PRIOR PERIOD ADJ-INCREASE TO FUND EQUITY
PRIOR PERIOD ADJ - DECREASE IN FUND EQUITY
RESTATED FUND EQUITY - BEG OF YEAR
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
FUND EQUITY -END OF YEAR
113,205 A8021
0 A8012
0 A8015
113,205 A8022
363,010
300,049
176173 173 A8029
Total Fund Equity Includes reserved and unreserved fund balance in governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
176,173
1767173
380,848
309,876
250,145
Tf t�,h/N ni: t„RnTnw
AIYNIU�L UI'tUA t UUC;�lA11�N t
For The Fiscal Year Ended 1999
Summary of Final Budget as Modified
ESTWTED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
260,191
A1049M
267,323
EST REV - REAL PROPERTY TAX ITEMS
4,500
A1099M
4T600
EST REV - DEPARTMENTAL INCONE
1,350
A1299M
1,350
EST REV - INTERGOVERNMENTAL CHARGES
4,422
A230W
31600
EST REV - USE OF MONEY AND PROPERTY
5,500
A2499M
8,500
EST REV- LICENSES AND PERMITS
7,000
A2500M
8,000
EST REV - FINES AND FORFEITURES
4,500
A2649M
6A00
EST REV - SALE OF PROP AND CONS FOR LOSS
A2699M
121-178
EST REV - STATE AID
.......................................................................................................................................
4,�000
A30Q9M .
47,004
i(j�j, j�11�}1 * t�)j{ j�r1i�, j�iF1 :: i::? :•::•::{ :•::•::•: }: }: }::•::•::? :•::•::? :{ :•::•::•: is }::•::•::? }:
............................................................................. 0: rr r.•................
i ::•::•::•:::. i ::•: X :? :{ :ti X :•:
.:..•r..•:.:::..................•....
.. .. ...
....
ESTIMATED OTHER SOURCES
APPROPRIATED FUND BALANCE
20,000
....................._...................................................................
A599M
28.932
. fit.........
::XX : i:;:::; ;:;:
:.
........................................ED:......................................................................................................................................................................................
:. .
:: ti:::::::::::::::::
XMMY
13
TOWN OF GROTON
ANNUAL UPDATE DO CL*AENT
For The Fiscal Year Ended 1999
(A)GENERAL
Summary of Final Budget as Modified
APPROPRIATIONS
APP - GENERAL GOVERNAENT SUPPORT
229,475
A199W
253,471
APP - PUBLIC SAFETY
13,780
A399W
14,182
APP - HEALTH
100
AA999M
100
APP — ttAN—b—POR TAT ION
30,000
P�hl�s; HM
44577 3U
APP - ECONOMIC ASSISTANCE AND OPPORTUNITY
6,900
A0999M
7,000
APP - CULTURE AND RECREATION
10,322
A7000M
197000
APP - HOW AND COMMUNITY SERVICES
11700
A9999M
27700
APP-EMPLOYEE BENEFITS ........................
.................................................................
4gJAQ....A91991v1
45.300
XXX
XXXX
:..:.•:....................................................................r.................r.......r............................. r......... }. .. ... ...........r.}.}.r.......r....�:r...r.................... ........7..... ..
..............................................................................................................................................................................................................................
.....................................................................................r....... ..........................:.•..............................:f...............}............................................ 7.......
14
TnWN nF rRnTnN
a► as •a • a a • aaa►aas a mass a s a a r �► aa,
ANNUAL U L)A It uu t;tXvltN 1
For The Fiscal Year Ended 1999
!R'1 ru:m;:RAi Tnvim1111T�in� %m%
1-1 v2-aa+►—a ar m- a v. .a• v v a a/aLla— . v
Rahne%a 'Qkiait
CASH 993 8200 -433
Ci4SH tN T DEPO.SITS...................................53.d?1....B2Oi....................................58AT
......................................................................................................
. .........................::.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:..:
........................................................
.:.:.:.:.:.:............................................
..............................................................................................................................................................................................................................
XXX:.
...... .. .... .. Y ��y{ t
....................................................................................................................................... X. .......................................................................!. .�...
is
TOWN OF GROTON
ANNUAL UPDATE DOCLHENT
For The Fiscal Year Ended 1229
(8) GENERAL TOWN -OUTSIDE \/G
Ba.6nce Sheet
..... — .... —T,11-171 ... 1--11--l-1111- ................ tlp-� ............ ........... I ....... ............ ........
LIABILITIES AND FUND EQUITY
. .. ....... ...................
-A.C.C.O.U.NTSTAYABLE .......... ....................................
473 8600
777
x X X X X X X X X
x X X X X x XXXXN:
..................... ................................... : ....................................
X X .-7 X X X
-4 ......
...
ACCRUED LIABILITIES
............................................ ...........................................................
.6X..
68
... 0 I: 111. XXX.....
T"1 1j.AM" - *-XXXX
......X....X..X.........: T.5k2 X..X.. ..X..X.X..X..*.X..X..X..X.
..X..X :8:X X0X1..:..: .XX.X.X..XX.
X.�
.0.: .X...:..X..X. X.
..............................................................................................................................................................................................................................
X X%XX NX XXX XXX XXXX XXX XXXX XXXXXXXXX
XX X XX XX XX X X X XX X XX
XX X
FUND EQUITY
UNRESERVED FUND BALANCE APPROPRIATED
.........................................................................................................................................................
10 00 Belo
..................................................................
10.000
AM x x
...... ......... ..... .................. ....... XX
xx XX .....
X
.......... .. ........ ..... ..... .................. .. .......... .. .. .. .. ............
.U.N.RESE.R.\/ED.FU.ND..BALANCE..U.NAPP.R.O.P.R.IATED ...............................................
43,490 8911
.... .......... ............... I ................................
46.979
.......
.............. F. Mw.
X
X. x xxx xxxxxxxx xxx
0A X.
..... X XX
:�i
................................................ ..........................................................................................
........ ......................................................................
.......... ............ ............. ...................
A.1
..................... . ............................................ .......... .... ........
LIAM ITIFS.: AND.I. 00 .......... ............ I .............. : ........ ....
FOW"' F
...... ....... ........ ............... ...... ........
.................. ........................ ............................
...... 40
........
Ti
. ......
le
mwN nF rQnrnN
•vvve• va vv sv •vas
�aaa It&A& . PAMWU jja i6M �& =W
ANNUAL ULJ,AI t LiUUMI .N 1
Fnr Thi Fley21 V *:sr Fndad I QQCl
;RI CF:MI:RAi Tr11 JM—nl MUM 1,
Results at Operations
..........................................
0 .
DETAIL REVS-kVE0 AND OTHER SOURCES
.REAMT,L..pRO.PERTY.TAXES...................................
..............1 OOL089....
81001..................................04,700
::. .. .
gg
FRANCHISES
..............................................................................................................................................................................................................................
967
Bi 170
005
ZONING FEES
143
82110
266
PLANNING BOARD FEES
....................................................
744....8
11.5.......................................401
............................................................
X IX
YOUTH RECREATION SERVICES- OTHER GOVTS
671
82350
433
..............................................................................................................................................................................................................................
. ..... ..... .... ..
:.:
INTERESTAND EARNINGS
.....................................................................................................................................
.................3.141....02401
2,47$
... ... ::::XXX
LICENSES- OTHER
450
B2545
300
BUILDING AND ALTERATION PERMITS
2,803
82555
3,256
PERMITS- OTHER
..............I ................. ......................................................
10
82590
160
-
..................................................................
REFUNDS OF PRIOR YEAR'S EXPENDITURES
35
B270i
..............................................................................................................................................................................................................................
.. .............:.:.:.........:...............
..............................................................................................................................................................................................................................
:...............................:..........:.:.:.:.:.:.:.:.:.:..:
....:.:.:.:.:.:.:.:.:.:.:.:.:..::.:.:.:.:...:.:.:...:.:.:.:.:.:.:.:.:.:
IN
...................................................................................................................................................................................................
........................................................................................................................................................�......................................................
I............
....... ,.ram:....
17
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
For The Fiscal Year Ended 1999
(B) GENERAL TOWWOUTSIDE VG
RMSufMs 01 Opera ions
DETAIL EXPENDITURES AND OTHER USES
MUNICIPAL ASSN DUES- CONTR EXPEND
............................................................................................................................................................................................................................
145
B10204
120
fi ............. .
............................ .......................... ..............................................
...........
.............
. ... .
:.:..
AIBULANCE- CONTR EXPEND
...............................................................................................................................
...................:.:.:.:.:.:.:.:.:.:.::............:...:...............:.:...........:.:.......:...
....:...............:.:........
......IUJU
.........:.:.............:...............................................:.................:......
................:.............................:..ow
::
...:.:.:.............:.:........
. .. :. ... .::..:.:.:.:.: •:.:.:.:.:... ...:•.:.: •::...:.:.:.:.:.:.:.:.:.:.:.:.:.......:..::.:.:::.::.
................:.:..::.....:.........:.:.:.:...:.:.:.:.:..::.:.:.:.:.:.:...:.:.:.:.:.:.:.:.:.:........
t.......,..:.:...:.:.:.:.:.::..:.:.:......:::::::.:::.:.:.:.
.
.....:.:.:...:. (1
�•. X,::.:... X
..:.::::::..
X ....:
PLAYGR & REC CENTERS- CONTR EXPEND
.................................................................... .......................
8.805
8714"
8,805
.. .................:.:.:.:....:................:
:Irt'
YOUTH PRCG- PERS SERV
................... ...............................
85
. ......: :.:.:.:.:.:...:.......:.:.:...:............:...........................................:.:.:.:...:.....
. .................:.:.............
................................................................. .
......:.:.:.:.:.....:.:.:.:.:.:.:.:.:.:.:.:.:..::.:.:.:.:.:.> .:.:..::.:.:.:.:.:.:
.................... .,-'":::...:,..:":":"*,:","... -::.::�
:.:.:.....:.:.:...:.:...:.....:.:.:.:.:...::....................................................................�.......
: :
7.
. ... . . .::.::: :.. :.:.... .
ZONING- PERS SERV
14,810
880101
19,858
0.N.1NG-. CANTR.EXPEND...................................
ION: :.:......:..
:1::::::::::.
PLANNING- PERS SERV
1,688
880201
205
.RLANNING-.CONTR..EXPEND ...... ...............................................................
1319....
B80204................................
3,592
....:.:.:.:.:.:. :
REFUSE & GARBAGE- CCNTR EXPEND............................................:............................
274
881604
114
:.. .... .. :... ....
:.::.:...... .
.....:.........................................................:.:.:.:.:.:.:.:.:.:.:.:.: .:.:.:..::..:.::..:.:::
STATE RETIREMENT- EIVIPL BNFTS
100
800108
123
SOCIAL SECURITY - EIVPL BNFTS
1,350
890308
1,T45
WORKERS COMPENSATION- EMPL BNFTS
............................ ...............
1.000
B00408
11500
:.
:.:...:.:...:::.:::.::.........
.................................................................................:.:... ............ .
..:............................................
x x::
.............................
.:.
..................................... . .......:::.:•: .
•: .
,
..........................
:.:.. .....
......:...............................................
:.... :
0:
18
TOWN AF rRATAN
a ► a ► � • a • • a a a �s a a s • •► �� ► •�
ANNUAL UAI t DO i
For The Fiscal Year Ended 1999
rR� r_RNRRAI TnwN-ni iTII:4,inR ur
Results of Operations
G
. :.... ................
...:.:..........:::::. .
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF YEAR
35,334
B8021
53,490
PRIOR PERIOD ADJ-INCREASE TO FUND EQUITY
0
8$012
PRIOR PERIOD ADJ - DEGREASE IN FUND EQUITY
0
88015
REt lA ED FUND EQUI I Y - 8Eli OF YtAK
35, 334
88-022
5300
ADD - REVENUES AND OTHER SOURCES
109,873
102,545
DEDUCT - EXPENDITURES AND OTHER USES
91,517
99,056
FUND EQUITY - END OF YEAR
53,490
B8029
581-979
Total Fund Equity Includes reserved and unreserved fund balance In governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
19
TOWN OF GROTON
ANNUAL UPDATE DOCUIMENT
For The Fiscal Year Ended 1999
(B) GENERAL TOWN -OUTSIDE VG
Summary of Final Budget as Modified
..............
. ...........................................:.................:.:......::..::.,.::::.
ESTMTED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
100,089
B1049M
94,200
EST REV - NON PROPERTY TAX ITEMS
1,000
B 1199M
1,000
EST REV - DEPARTMENTAL INCOME
300
B1299M
300
EST. REV. - INTERGOVERNMENTAL CHARGES
671
82399M
750
EST REV - USE OF MONEY AND PROPERTY
1,000
B2499M
2,000
EST REV - LICENSES AND PERMITS
...............................................................................................................................
........:.::
........................:...............
Tk:. ............:.....:....:
ESTIMATED OVER SOURCES
APPROPRIATED FUND BALANCE
............................... .......... ...........................................................................
7,000
B599M
10,040
. ...... .. ..... ..:
. . ....:.....:... ........::...:..:..
............................................................im
:
.............................................................................................................................................................................................................................
20
TnVJN nr- r.RnTnu
ANNUAL_ Uf'L)AI t L�UC:UIVit-jr
Few The Fiscal Y ear Ended 1000
/R1 rr-M; RAl T0VJW-nlIT.'ZIM: 1ft�
%-I va-..._t v - . v :... v v . v.- - v -
Cztim :sr%i n! Fin:21 Ritrlr,et ae AMriif ihA
4fY.t/t..Y. j V/ / t/tY. .JYYI�VI YL .•tYLtt/VY
APPOWIATIONS
APP - GENERAL GOVERMOENT SUPPORT
4,830
8199—W.
2,76?
APP - HEALTH
567000
84999M
58,000
APR - CULTURE AND RECREATION
10,342
B7999M
10,500
APP - HONE AND COtvMNITY SERVICES
36,638
B8999M
U7173
.
APP. -. E.WLO YEE , EENEF.ITS.......................................
......................... .... 5,,300....
B 1 e9M................................
5.300
.........
. ... ......... .::: : t:
..............................................................................................................................................................................................................................
:....:.:.........:.....................:.............:.:.:.:.:.:.:.::...:..:.:.:.:.:.::..:....
' ::::.::::::::;::::::::::::::::::::::::.:.:.:::::::::.::::.::::::.:.:
yi`� :....:.. :.:.:........
:._.:_:
.. :.:...:.. ,�
::..:.:.:.:.:.; :..:.:
:::...:.:
X::.:.:.: . .�:
21
TOWN OF GROTON
ANNUAL UPDATE DOCMENT
For The Fiscal Year Ended 1999
(CD) SPECIAL GRANT
Balance Sheet
......................................
............ ........
................... .
� blook-
ASSETS 1.10.06-1 M-64, J,
231UQ CD200 972"
CASH IN T&F DEPOSITS 38
........................... ........... ........ .................
.......................................... ................... pl .... PP201
................... : ........................
X X X X X X X
X X X X
REHABILITATION LOAN RECEIVABLE 126 61 CD300 126.961 ........... ................................................................................. ...................................................... 'Q ..................... ..............................
X X X X X
.......................................... ...................................... ................... ....................................................................................... ........ .. .. .
e... XXX 0: XX e: X.X *..: XX X XX IN X
22
TOLI! OF GR®T0 N
ANNUAL UPDATE D0CL&EN T
For The Fiscal Year Ended 190.9
(f`M C'l'pl:r m P.RANT
'kvv,f - ...,... a va v ...
Balance Shad
LIABILITIES AND FUND EQUITY `.;...................:�:::::::::.:::.::::...,...,,.................
.............:,:.:...................
ACCOUNTS PAYABLE ...........-.....................................................................................................................................................
CD600
...............I..........................
=
: ; :`::::::= X
X = X . X X X
:
.DEFERRED.i�EVENUE�....................................... .................
...........................................
,9 ......
�i�� .I..............................
,.
126961
.. ::•. : .................:...........:...:.....:.............: ...........................
:.
..............................................................................................................................................................................................................................
:.........................................................•.........:.................
:.:::.:.:.:.:.:.:.:.:...:::::.:::::.::::•::::::::.:::::: t
. .:.: .: .:.: .:.::..:.: .:.: .::....: XXX.; .:.::..; .; .:..X .;..:.:..:.:.:.:.:..:..:.:.:.:.:.:.
.6.1
..................................................................r.......................:.......r...............:.................................... R............................................................7.......
FUND EQUITY
UNRESERWO FUND BALANCE UNAPPROPRIATED
...................................................................................................................................
6i I�6�
�. ..........................................................
CD911
5� 418
,.......
xxx
..............................................................................................................................................................................................................................
. ...: : . ... : . . . .: . ..:
..............................................................................................................................................................................................................................
........::::.:... ......................
.:.:.:.:.:.:.:.:...................31
23
TOWN OF GROTON
ANNUAL UPDATE DOCLkvFNT1
For The Fiscal Year Ended 1929
(CD) SPECIAL GRANT
Results of Operations
:
DETAIL REMENUES AND OTHER SOURCES
.CONM.N.I.TY..DE\/E.L.OPME.NT..I.NCOW ..... ::.— 17 824 CD2170 ..... .. .... ........... . ........... ......... ....... ... ............ .................... .......................
..............
...............
...................... .
.WK.M. .......
To .. P )NO
............
INTERES.T.AND.EAR.N.I.N.G.S .................................... ............. 3..487 ..... C.D.2.401 ... .. ......... ........ .. .. .. .. ................... ..................... .... ....... ...................................
VFVY A.1 Mi.:
.F.ED.Al.D.-.COt.VM.N.[T.Y..D.EVELOPMEN.T.ACT ............ ................... .......................... 42.11020 .... C.D4.91.0
.. ..... .... .. . ....... ....... .. ... .. .. ........................ .. ......... .... ...... ... .... ... ..
1:0 : ..................................
XXX 11: X.XX X e::-: X XX XXXX X ..: X X X X X ': X X X XX X X X XXXXX X X
...........
.................
....................................................................... ........................................................................................................................................
XXX XXV.X XXXX XXXXXX NXXXX XXXXXX X, X Xe.
.......... . ............ ::,*e:,.:*.:"*:.:*,.:*,:*,::
..... ...... % .....
................................................... ................. ............... ........................... ......................................................................... ..............................
X XXX XXXXX ...........
T ..............
24
TOWN nF GRATON
AN NUAL UPIDA t D0 C'uivFni i
For The Fiscal Year Ended 1999
(CD) SPECV LI GRANT
Resuks of Operations
REHAB LOANS,&,GRANT- EQUIP & CAP OUTLAY
20�811
QD86682
1u,778
. . . .. ........ . ............
...
.
ADMINISTRATION- GO,NTR,EXPEND......................................
................. 1.$,917....CD8
S ..........................�t4,
5
............................... ............ .:.:.:.:.:.:.:.:.:
X.
>:
. ...:...... .... ...
..............................................................................................................................................................................................................................
. .... . . . ....................:.....:.....:.:...:...........:.:......:..:.:...:...:.................
:. :.:.:.:.:.:.XX*.:..:.:....XX.I.:.:.:.I...:...:...:....:.......:::-:X1..........
. :. . . .:.:.....:.:.:...:.:.:.:...:.:...:...:.:.:.....:.:.:.:...:.....:.:.:.:.:.:.:.:.:.:.:..
r X:... .TM
...............................................................................................................
.................................................................................................................
...:.. .:.. ..
. ... .: .... X X 0: :1
T.M.- X :1 X
X *11 X X '� X X X
X
X X I.: X X X X
25
rOWam. OF GR.OTON
ANltiLJAL 1 L)A t UUULXV -N 1
For The Fiscal Year Ended 1999
1M% �t�1:r1e1 r4RANT
Results of Operations
«._
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY -BEGINNING OF YEAR
36,356
CD8021
61,961
PRIOR PERIOD ADJ.- INCREASE IN FUND EQUITY
0
C08012
PRIOR PERIOD ADJ - DEGREASE IN FUND EQUITY
0
CD8015
RESTATED FUND EQUITY - BEG OF YEAR
36,356
CD8022
617961
ADD - REVENUES AND OTHER SOURCES
631,331
169,489
DEDUCT - EXPENDITURES AND OTHER USES
37,728
179,032
FUND EQUITY -END OF YEAR
611,960
CD8029
52418
Total Fund Equity includes reserved and unreserved fund balance in governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment_
26
Tnvjw ns: rIRrkTnm
ANNUAL U UAI h JUUUfM--N I
For The Fiscal Year Ended 19909
IPC,ft PIC,"W R;:TPMTIAN
........................... ................... 11 .............................................................. ............ ......... ....... ...................
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ................... : ................... ..........................................
I" :.W, ......... ..
CASH-.S.P.EC.LAL.,R.E.SER\/E.S ... ....................... ............................. ............. ................ 8..61.8. -.C.S2.3.0 ..... ............................ 8107
... .. .. ..... ..... RESERVE ............. .. ........ .. .. .... . ..
............. .........
O"Im M
..............................................................................................................................................................................................................................
0
. ...........
X.-: X *,.:.*.: NX:.: *..:.,.: X e: X X X . .1% XXX g I ..... X. ...................
27
TOWN OF GROTON
ANNUAL UPDATE DOCWENT
For The Fiscal Year Ended 1999
(CS) RISK RETENTION
Balance Sheet
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE CS600
.................. ................... :.: ...... .. ......... .. . ........ ... . ............. .. .. ...... .... : ..............
X X X X ..................
.................... . xxxxxxi-ii.i., X X X X X X
. .................. .... e. . ,
.......................................... ...... ............ .......... ........ ............... .. ...... .... .............. .................................. ...... ......
............
"X
. ..........................
FUND EQUITY
RESERVE FOR UNEIVIPLOYIAENT INS ........... 8.014 .... P;$8.15 ...... 8..83.7
go
.......... ..
X,
. ....... .... . ...... e.,.Xxxxx
UNAPPROPRIATED FUND BALANCE CS91 I
............................................................. .................... ....... I ...................................................................................................................................
XXX
'.
................................................................................................................. ............................................................................................................
..... ... :.0 ** XX ,�: Xg.
............................................................. ................................................................................................................................................................
X X NX X x ... .... ....................... X N: XX X X XX X
28
TOWN OF GROTON
ANNUAL MD 0 C 'u"r AF- N T
For The Fiscal Year Ended 1999
(C-S) RISK REW.—NTION
Results of Operations
-------------- - -------------
DETAIL REWNUES AND OTHER SOURCES
INTEREST & EARNINqS ....................... _ ...................... 230 ....CS2,401 218
.......
.... . -23
10*1
29
TOWN OF GROTON
ANNUAL UPDATE DOCLRAENT
For The Fiscal Year Ended 1999
(CS) RISK RETENTION
Pi,ctibe of Ondk itinnt
v uutau vrvvavv
ANALYSIS bF CHANGES IN FUND EQUITY:::::
FUND EQUITY - BEGINNING OF YEAR
PRIOR PERIOD ADJUSTWNTS-INC IN FUND EQUIT
PRIOR PERIOD ADJUSTMENTS -DEC IN FUND EQUIT
RESTATED FUND EQUITY - BEG OF YEAR
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
FUND EQUITY - END OF YEAR
.. f
8,388
CS8021
8,618
0
CS8012
0
CS8015
8,388
CS8022
8,618
230
218
0
8,618
CS8029
8,837
Total Fund Equity Includes reserved and unreserved fund balance In governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
30
TO".. OF(--.RATfiM
ANNUAL U LJAIt L3U4lJNtN I
For The Fiscal Year Ended 1999
(DA) HIGHWAY -TOWN -WIDE
Balance Shoot
CASH 4 7 685 DA200 1 VU4
:CAS.H..I.N. T.M. ........ ................... ................... 1".1670 DA201 201 IM
........ .. . .. ...... .. . . .. .... ...................
.... .. ... ... ...... . ........ .... .. ....... .....................
......................................................... ................... : ...... ......................... .................. ...................................... : ...................... I ...................
.......... gas ..........
31
TOWN OF GROTON
ANNUAL UPDATE DOCUIVIENT
For The Fiscal Year Ended 1929
(DA) HIGHWAY -TOWN -WIDE
Balance Sheet
PON G
LIABILITIES AND FUND EQUITY
AC.CO.UNTS..PAYABLE.......................................................................
:.:.:
15�9 5...
DA800..............................15,57.1
T:. l. ..:...............
............
.:.:.:.:......:::.
ACCRUED LIABILITIES
...............................................................................
...........................:.:.:.......:...
.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.......
.:.:.:.:.:.:.:.:.:.:.:.:.:.:
.....................
..............................................
.................................................................................................................................................................
. :.. .:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.. ....
:...:.:.........:.:.:...:.....:.:.....:.:.:.:.:.:
:...:.............:.:...:...........:.:.:.:.::..:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.....:.....
... .. .........................................
.:.:.:
�: �::: .
FUND EQUITY
RESERVE FOR ENCLb.BRANCES
........................................I................... ....................................
' MOMM,.. E� E .
:. .
UNRESERVED FUND BALANCE APPROPRIATED
................................................ ............
20,00b
DA010
25,000
. . ..: .
:.....................
:UNRESERVVED, FUND. BALANCE .UNAP P.R.O.RR,IATED...............................................
$$,,050....
DA91...............................151,7$9
=F :`
.................................................................................... .
............. ............... . .... ... ...:. .
" : " ""': i'::'::': :'•::':• " " '•' ': �2 •'t •;: ••:; ..i::ii l't::t31:: 221
'i ±I 0 . �:::::......:...::::
..... ::Ittttt::tt:!: iitiiif ttit::3ti3Sii'Si': i t:iii:::iti{:lli3::lit:ii!If {i Stiiili
:.1 .
i}t til t:ttt t 1 I: t': i
32
TnW.M. nF rROTnu
......... ..i � . � D i ....L ...L .!
PANUAL UPt UUL;LXV�N i
For The Fiscal Year Ehdad 1999
rne� Nir.ww,&v_Tnvjmwm�
i' atl Itt of O narationS
r.. . .... ,....,gnu ..
......................... ...................................... .......................... .. .. ............. ............. .. ..... . . ................ ............... .,..,.... A .................................
DETAIL REVENUES AND OTHER SOURCES
REAL. PROPERTY TAXES ............................................................................................... 31 Q A09.... DA1001...........................376ADO
INTEREST AND EARNINGS 101-632 DA2401 12,224
.RENTAL . O F _ EQ U IM IENT...................................................................................................84A74.... DA2414.............................. 80,790
s;
TO
�` :0$5 . ` N ' a •PRAM . ....xx
..:.:......:.. ::.:.:. r ...:.. : .
... .......................................................................................................�..
SALES OF SCRAP & EXCESS MATERIALS 2,922 DA2650 900
INSURANCE RECOVERIES 3,680 DA2680
............................................................................................................................................
.REFUNO.S O F PR ID.R . YEAR'. EXP'.END,ITUREE...........................................................2,202_ .... DA2701............................................
.I
.. : ... .......
.. ..............:.:.:.:.:.:.:.:.:.:.:...:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:. :.:.:.:.:.:.:..::.:.:.:.:..4
..............................................................................................................................................................................................................................
TOW:
,,�ii��//-.�yry� j�}���}iiiay, F ;y}�( �yir /.� ry�y,. .. 'i.►,}}�►. �/µy.:::::.': '::•::::::•:: •: . f7' . ,i... r:::::::.'::::::: }::: }� :: }::: `::: ' :::: "::: ' : • '��,j*�
... .... .. ..... .. .. ... ... . .. .. .. ... .. ...... .. ... ..'..... ..... .......... .. _ .. .. ... ... ..... ...... 7
33
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
For The Fiscal Year Ended 16199
(DA) HIGHWAY -TOWN WIDE
Results at Operations
DETAIL EXPENDITURES AND OTHER Ott
MAINT OF BRIDGES- PERS SERV
770
DA51201
3,510
ANT. O.F BRI G.E.-.CONTR..E.XPENQ.......................... ...................... ...........................
7„332....
DASi 2a4..............................4,710
...........................................................
....:.:.:.:.:.:.:...:.:.:.:.:.:.:........................
. _ .:.. e.... .;:...:.:.:.....:...:.:.:.:.::::::::::::::::::::.:.:.::::::
MACHINER V - rtKS StKV
U-3,035
DA513U1
05,911
MACHINERY- EQUIP & GAP OUTLAY
201529
DA51302
291945
MACHINERY- CCNTR EXPEND ................................................. .............................
631528....DA51304............................58,957
BRUSH AND WEEDS- PERS SERV
22 276
DA51401
223,069
BRUSH AND WEEDS- CONTR EXfyEND
..............................................................................................................................................................................................................................
280
DA51404
419
. .:. ...:.:.:.:.:.:...:.....................:............................................................
r::•::::::.::.::.::.::.::.::•::.::::::.:::::::........:::.::.
SNOW REMOVAL- PERS SERV
62,693
DA51421
05,128
.EN.OW.RB.40VAL-.CaNTR EXPEND..............................................................................23.,755.....DA51424............................
2,022
. ...... ....... .........................................:.:.:.......:...........................
:.:.:.:.:.:.:.:.......:.:.:..
...............
:...............................:.:.:.:.:.:.:.:.:.:.:.:.:.:
........ .. . .. . .
.:
.. .. .
SERVICES OTHER GOUTS- PERS SERV
19,777
DA51481
287828
.EERV.ICES OTHER. C.OVTS- CONTR. EXPEND ........... .................. ...............................39,01..
...
.DA'514 DA514U..............................
.3.2.. 7
....................... TH
1:
.. ...: ..... .
....... .. ........ ..................... ..... ................ :. .... ..:.:.:.:.:. ..:... ;.:.:. ........... ..... .... ............................
7 ...............................
... .......... ............1..
....
STATE RETIREMENT- ENFL BNFTS
300
DA90108
100
SOCIAL SECURITY - EtvIPL BNFTS
12,894
DM0308
14,256
WORKER'S COWENSATION- ENPL BNFTS
5.000
DA904-08
3,000
DISABILITY INSURANCE- ENVL BNFTS
207
DA90558
225
_HOSPITAL 1&.MEDICAL..(DENTALj.INS-.E L.RNFT...................................................4.P894....DA90608..............................6.
71
.. :
_................................................................................................
: ' ;
'�
..............
::
........
OTHER USES
TRANSFER -. DAP CTAL..RRO.JECT . FUND .................. ................32,393
D"260
62,600
9
.............................................................................................................................................................................................................................
X.
...............................................................................................................................................................................................
Mtjo
u
Tf11 JW Al: rRATAM
a ► a► as a as as a a�a•• a s s • s •a.► ate•
ANNUAL Ut'UAI t LiFL)UUr t--N I
Fow Th.e F 1 s c a 1 Y 8-r E.d-aOf 1 C0-0-
4DA4 HIrHWAY TOWNAIDE
Results of Operations
. .: ..:...:....:
ANALYSIS OF CHANGES t`UND EQUITY
FUND EQUITY - BEGINNING OF YEAR
831,760
DA8021
128,309
PRIOR PERIOD A.DJ.- INCREASE IN FUND EQUITY
0
DA8012
PRIOR PERIOD ADJ - DECREASE IN FUND EQUITY
0
DA8015
RESTATED FUND EQUITY - BEG OF YEAR
83,700
DA8022
128,309
ADD - REVENUES AND OTHER SOURCES
4231839
476,320
DEDUCT - EXPENDITURES AND OTHER USES
370,291
421,740
FUND EQUITY - END OF YEAR
128,309
DA8029
1821,889
Total Fund Equity Includes reserved and unreserved fund balance In governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
35
TOWN OF GROTON
ANNUAL UPDATE DOCMIENT
For The Fiscal Year Ended 1999
(DA) HIGHWAY -TOWN -WIDE
Summary of Final Budget as Wdified
..........
..........
.... ......... .....................
IIIIIIIIIIIIIIHIII-11 ... I- itk4 X
EMAItD REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
319,869
DAI U9M
376,400
EST REV - USE OF MONEY AND PROPERTY
00474
DA2409M
05,108
.-EM.STT . REV.-.SALE.0F...P..R...O...P AND.. CO.NIP... FORSS
. ...
6AQ2
...LO.......................
............................. ...DA2..6.QW
.........
............................90.0
..
ESTMATED OTHER SOURCES
APPROPRIATEDN.C...E ............................................................................ ..... ...............: ........
. .
M20,POO DA..5.. .9. .9..M... ...........................3...9....3...5. .9..
................................................................................................................... : . ....... I ........... ............ I ........................ ..........................................
XX X X X
X X X X : X X X X X X
X X
36
Tn%NN n1: (%Rr1TnW
ANNUAL U UAI t j U L; Ufvll-- N I
For The Fiscal Year Ended 1999
(D,A) H IG HWAY -TOWN -WIDE
Summary of Final Budget as Modified
. ................
. . . . . . . . . . ... . .
APP06ORIATIONS
ARP -TRANSPORTATION
360,585 DA5999M 415,297
APP - EIVIPLO YEE BENEFITS 43 968 DAQ1QQM " 350
.................................................................................................................................................. ........ ...... I ......................... ............... I .......
...........
p 'R .. .. ........
ID: X . % ::F. FS'
.......... .: ... I.. .
ESTMTED OTHER USES
INTFRF.U.ND. TRANSFER$ .............................. ... 32,191 .... DAa.0.90M. .................... ...... ....... .. ..... ..... ..... .... .. .. .. .................... ............. ..... .... .... . ....... ..... .......
..................... I .............................................................................. . ........................................................................... :: ..........................................
X X X X X X X X X X X I MMW
X: :1XXX:
37
TOWN OF GROTON
ANNUAL UPDATE DOCUiAENT
For The Fiscal Year Ended 1999
(DB) HIGHWAY -PART TOWN
Balance Sheet
ASSETS
CASH 17281 D8200 2,047
CASH IN TMAE DEPOSITS
............................ ......:-:::.....
.:.........................................::.....::..:..... ............... .. ...........................
.:.:.. • . ... .
.............................:.:.:.:.............:.....:.:.:.:..... .
..:...............:.......
......................17513
. ..::.:..:.:..:..::.:.:.:.:.
.....................................................................................
.
z..........................................................�...
38
TnVJN ng rRf1TnW
MNUAL U UA I h JU(;UN1t'-N I
For The Fiscal Year Ended 1999
tnpiW1P,WWAV-PART-TrkVJM
we — . & u %. . � v ..
P:26nr-& 4' haef
..... . .. .. ....... ............. .... ...................... ...................
X ........ I ...........
........ 16.682 D13600
............................. .... . ............. ......... .........
.................... .... 51W
.C..O.U.NTS-PAYABLE
XXXX X
:
:
.......... .
............................................................... ..............................................................................................................................................................
X. X X XXXXX X.-:.XXXX
...........
XX X X X X X N X .'. X X X X X X
X XXXX
FUND EQUITY
RESERVE FOR ENIlIV�RANCE ....
.
00.0
..:..;...X......2..
-TOLM-FFNIO
W:OL
..-0...:..:..::. .D8XX8X2.1X..X....X..X....X..X............X..
.N..X*.1:..fiJt..-0
.W
X .5....,7
17-,500 D1391 0
.... ......................................
........... 18 500
.U.NRESE.R.VED..FU.ND..BALANCE..AP.PROPR.IATED... ..................................................
............. .. ........ .... ..... .................. ..... .............. ...........
...................
X X XXX X:
X: .......... . . . ........... .........
.. .. ............................................
............................
..... 7-01740
.U.NRESE.R.VED..FU.ND..BALANCE..U.N.APP.R.O.P.R.IATED
.. ............. .. ........ .... .... .................. .. .. ....... .. .. ............
TO%,
....... . ...... .
............ ... . . .... ................ X
XX: X
................ I ............................ ................................................................................................................................................................
TOTAL: F 0, F
... aim.
..
114M,
............ ......... ............. ....... . ..........................
XX *X XX XXX XX
Tom: C00VT 9% ANO: F :FQ
............. X:
... ........ . . .........
............................. ................. ..... ...................
X 1.:
X X X:1 X X
....... I ...... ..........
X X: :1 % X X X X A
38
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
For The Fiscal Year Ended 1999
(DB) HIGHWAY -PART -TOWN
Results of Operations
.
. . . . . ter: . . .
....................... .................
.
DETAIL REVENUES AND OTHER SOURCES
REALT.R.O.P.E.RTY.TAXES.. m ................... .........
.....• .. .. .. .. .. ....... ...........
122fiQQ..P01QQ1
. ..... .. ......... . ......
........ ......................
355
.......... ...........
.......... ..............................
561,
........
.INT.ERES.T.AND.EAR.N.I.N.G.S ....... .................... ................... ...................
.......... .. ...... .. ........ ..
.............. .......... —5-,Q7Q ....
P02401
......... ................ .................
6A33
.......
STAID- STATE REVENUE SHARING
121,768
D83001
1211708
ST AID- CONSOLIDATED HIGHWAY AID
................................................ ........................................ ...................
.......... 87,004
..............
P03501
....................................
68.057
...............
X X *.::-:..: X X XXXXX
:X.
X : ..:...:...:.:.:.:.:.:.:.:..::.:::::::::::::fit
0
:
X XXX:
X X XX
X X
X
X: :*
........... .......
...................................................................... I ..................... I .......................................... ..................................................... I............................
X X X 11: X X X X X :-: X x .. .. .. . - - .1 - ..........
40
TnV M CIF rRrlTf IN
•vv.•• v■ v•tv •v•.
� ► t► •• t � t as • #s•t a i t u ��► ttf!
ANNU J_ uruAI t uU UNr-N I
For The Fiscal Yo jbr Fnejad 1909
MR % N it W%AlAV _ APTT0VkM
. ...,....., .. .• .......
Results of Operations
yyyy��yy
iMd ' ::::::•::::: •:::::,::,
j. c'•i:;.;c
DETAIL EXPENDITURES ANb OTHER u§t6
tvlAINT OF STREETS- PERS SERV
65,702
DB51101
66,382
MA1NT OF STREETS- EQUIP & CAP OUTLAY
851
DB51102
ANT O.F STREETS- GaNTR.EXPEND
:.::.:.... :..:.. ,.. :...:: ........................................................................65,070....DB51.1.":...........................88,6'"
'Rd1/E HIGHWAY- EQUIP OUTLAY ................................................
3...aB511.22...........................53,5�5
.PERtvI. :. ............. ........:.................
::::::::::::::::::::::::::::::::::::::
.......................................... ..........
.. . :::
..
:.%............................:.:.:....:.:...:.:.
:....1:...::::::::::::::::::::::::::;::::::::::::::::::::;::.:::::::;::::::::::::;:::::::.
', '1
..
...........:...........s
::.............
STATE RETIREtvENT- ENVL BNFTS
84
DB90108
61
SOCIAL SECURITY- L BNFTS
5,026
DB00308
5,102
WORKERS COWENSATION- ENVL BNFTS
1,808
DB00408
1,500
DISABILITY INSURANCE- E[vIPL BNFTS
35
D800558
135
HOSPITAL & WDICAL..(PENTAL),INS-• EMP'L BNFT....................................................2,259....D099508..............................2100
:: ;:.:.. :.. ..........
..:.:....:..
T OT `�.. :.:.:.:.. :.:.:.:.:..
......
............................................................................................................
'MM
� '.1
......................................................................................................................................................................................................................
:..:,:
yT■� �A,.{{•t{F, 7�y�'+�'j�.�� .7//+/yyy�7�y�yy'�j{;��. ■■jIR � •� � .• . � . `� � • (tp��•� �� ■)y `
1 4 1 • '
= `
= > . .::. .:
TOWN OF GROTON
ANNUAL UPDATI E D U- C WE N T
For The Fiscal Year Ended 1999
(DB) HIGHWAY -PART TOWN
Results of Operations
ANALYSIS OF CHANGE-3 IN FUND EQUITY.........
FUND EQUITY - BEGINNING OF YEAR
PRIOR PERIOD ADJ.- INCREASE IN FUND EQUITY
PRIOR PERIOD ADJ - DECREASE IN FUND EQUITY
RESTATED FUND EQUITY - BEG OF YEAR
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
FUND EQUITY - END OF YEAR
70,799
DB8021
0
DB8012
0
OB8015
76,799
088022
208,326
194,175
90,950
DB8029
Total Fund Equity includes reserved and unreserved fund balance In governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment-
90,950
00,950
221,823
108,368
114,206
4-1
TAWN rig r.RATAW
PNISILIAL U UA It j•
uurvit--N I
For The Fiscal Year Ended 1999
111141 WIrZWWAV-PART-TnVdM
Summary of Final Budget as Wdified
..........
M.
...........
.............
ES REVENUES AMA -6 40- St3UR ES
EST REV - REAL PROPERTY TAXES
EST REV - USE OF MONEY AND PROPERTY
122,500 MUM 134,305
3,500 D82499M 4,200
.E.ST.REV.-,.STATE.AJD., .................. ................... .............................. ........... 78-,?13 ..... D030.91W .... ................ ... 7.9170 .. ..... ......... . ............. ....... . ........ .. ...... .......
........... . X X X
TO Twl� .., ........... : ..... ...... .......
ESTWTED OTHER SOURCES
APPROPRIATED FUND BALANCE 17 500 D8599M 19.000
APPROPRIATED .................... .......... I .......... ................... ........................ . ..... -
.................
.1: X X
- -:. :. :.
F- 0 T. ........
........................................... I .............................................................................. ......................................................... ......................................
X X pm
43
Tnvim hR r3Rr iTnm
......g ... ....%v . v■•
ANNUAL Ut'UA t tUUUMAt-N I
For The Fiscal Year Ended 1999
(DB) HIGHWAY -PART -TOWN
Summary of Final Budget as Modified
tAPI,pil60RiAh6k :.::....::::.::.....
APP -TRANSPORTATION 20007 Q85999M 222,296
AP. -. EtvPLO YEE . BENEF.tTE...........................................................................................17,42 .... dB9199M .........................14,5"
::
'
:...................r"...........................................................................:... x...................................................:.$�
..............................................................................................................................................................................................................................
0
TOWN OF CROTON
......, v. v..v . v..
ANNUAL UPDV 1 t UU4UMtN 1
For The Fiscal Year Ended 1999
(SF) FIRE PROTECTION
Balance .Sheet
s.�f..f...vv aaf.vv.
.......................................................................... .. --
CASH SF200
..............................................................................................................................................................................................................................
vivo NAAMM
45
TOWN OF GROTON
ANNUAL UPDATE DOCUNIEN T
For The Fiscal Year Ended 1999
(SF) FIRE PROTECTION
Balance Sheet.
............. ......... �d .... !-,.!.o m
...............
. . . . . . . . . . . . . .
AWN , - OR_
LIABILITIES AND FUND EQ U ITY
ACCOUNTS PAYABLE... . ..............:............................ ......... ............ ............... ....... .........S..F...OIOO
..................... ........
......... ....... ...................
......................
....................... ............. ......... ......... ................... ......... ............... ................... ................... ................... ................... ..........
............
FUND EQUITY
UNRESERVED FUND BALANCE UNAPPROPRIATED SF91 1
................................................................... ........... ................ ................ :.: . .................... .................... ..................... ..................... : ..........
XXXXI.. NX
X.
Imp, X X X NX X:1 X X XX X'XX
X.X NX XN.XXXXXXXX XXX X X X
v fOUDA"OF: RA
....................... I ................................................................................................................................................................................................ .....
X :..* X X X, X X X X X X X �A: 0: X X % X :1 X ': X X �: X :.: X.
X X ": NX X X X X X X *..: X X X X X X X X X X X ': e: X X X :1 X X X X ..: X x x x x x X X X ..: X X X X X X X X X ": e: X X
% X
M
.......................................... 11 .......... ................................. .......... ............................. I .................... I ....................................................... : ........
.0 .T
............ ...... XX
49
TOWN OF f.-MATO N
ANNLIAL tJt'UAI t fiV4UMtN I
For The Fiscal Year Ended 1999
VZFl FIRE PRriT`ITPTInN
,v■ 1. ...� . ..— . tea► ..v..
Rasuks at Operations
..............
Ii�Fii•F•Mi+:: ' : :
DETAIL R NUES ANd 6THER SOUOES�
REAL. PROPERTY TARE ...........................................: 63„000.... M 001............................... 65,000
' F ..
..............................................................................................................................................................................................................................
. .................:.:...:.........:.......:.:.:....:.:.:.:.:.:.:...:.................:........
S
..............................................................................................................................................................................................................................
47
TOWN OF GROTON
ANNUAL UPDATE MOMENT
For The Fiscal Year Ended 1999
(S-F) FIRE PROTECTION
Ratiske etf Onaratietne
.............................................................................................................. ............. ...... .... .. .
..............
.......
.0 tLL
DETAIL'tYPENDMJRES AND OTHER USES
.F.I.R.E..P.R.O.TE.CT.I.O.N.-..C.O.NTR. EXPEND ....... ...... 63.,PQQ .... $FUI04 65
. .. .. .. .. .. .... ..... .. .. . .. .. ...... ........ .......... .. .....
.. .. . ...... .......
XX
. , .
.... ......
.. .......
OT V .ON
.......... I
04M
..................................................................................... ...................... .................................................................................................................
............ .0m P;IM: XX X X X X X *XX
46
TnMM nF rRnTnw
• v � �•t v• a.a• av • v•<t
n a•a a•a�• •aaaa•a as aaas •�►s�
ANNUAL UYUAI t L)UGUAA--N 1
For The Fiscal Year Ended 1999
r ti FIRI= PRnTPr.TInN
�>sa � • •• aa— • • av • a—v • •v •e,
Results of Operations
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF YEAR
PRIOR PERIOD ADJ.- INCREASE IN FUND EQUITY
PRIOR PERIOD ADJ - DEGREASE IN FUND EQUITY
RESTATED FUND EQUITY - BEG OF YEAR
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
FUND EQUITY - END OF YEAR
0 SF8021
0 SF8012
0 SF8015
0 SF8022
63,000 657000
63,000 6500
0 SF8029
Total Fund Equity includes reserved and unreserved fund balance In governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
49
TOWN OF GROTON
ANNUAL UPDATE DOCU1AENT
For The Fiscal Year Ended 1999
(SF) FIRE PROTECTION
Summary of Final Budget as Nbdlfled
I ... — ... ....... ................................ . ........................ _._- ................................................. ...... ..................................................
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES ............. 63AOOO SF404:9M::-: ...... .. ........ .... 651QAQ
.. .... ..... .. ......... ...... ......
...........
KOW ................ A T Flo-
tx` W*W�o � PROPERTY
* , , , ....
......................... I.- .......................................................................... .. .................... I ............................ ........... ..................... ..............
MR.
...........
HM-**.
T.........
50
-m" n;: r.-.Rn-mm . . �@ %.09 %� a �$%
" ow &=mum izm
AN14LLAL UpUA It D.M. U L;UFVI--N I
For The Fiscal Year Ended 1999
FIRE PRnTFr-TIr1W
.aimmavw nt Fln:21 Rmina :2t KMAO&A
.... ......
.............
x:
XWXT APPROPRIATIONS
APP. -. PUBLIC .SAFET.Y.. ........ ... ........... 63..,QQQ .... $F39..9..9M............. .............6.5.. ,0..0.0
.................... ....... . .............
T F Mf-9KNOMME0 ......
...........
....... woo
T T M .N*.:A "P, XXXX X pq 4,00 . ..).. ... .. X XXXX M000
.......... j� ...... i .......
51
TOWN OF GROTON
ANNUAL UPDATE DOCLRVIENT
For The Fiscal Year Ended 1999
(SL) LIGHTING
Pslance Sheet
. ............. ............. ........... ........... ....... ............ .. .... ..................
..... .............
ASSETS
CASH 810 SL200 17850
.CASH..1.NT.M..DEPOS .ITS........... ....................... 1-6.jj .... %20........ .........................1. .735..92
......................:: ":X::XXX XX-XX X ..
X X X
X *..: X X ::. X X X X X X X X X X X X ............
52
TOWN OF GROTON
ANNUAL U UAlh UUMIlt—'Ni
For'r.h.a Fiscal Year End -ad 1999
I IS L) 1— 1 G2 wo. To I.Mv G,
Balance Shoot
- .... - ................... ....... I ....... ........ .... ..........
LIABILITIES AND FUND EQ U ITY
ACCOUNTS PAYABLE
397 SI-600 ............................................
.418
.................... ................... .........................................................
.............. ........
107.
Alt
........
.............. .............. ............... .................... ................... ................... .....................................................
To1x.1ookmFo::%
............................................
00:
FUND EQUITY
UNRESERVED FUND BALANCE UNAPPROPRIATED
........ ............ ......................
11 .......................
.... ............. .
19.025
.......
......................................... ......................................................
x x X
.T
... 0 .T . ............. MOMWE
.
X X X X X X X 11: X X X X X
X NX X:-:
X X
ito
X:-:
XXXX NX X X.
X, . :*.:. . .:
C ILM .....
MT
............ .......... ... ............ .... ...
........ ....................... --.- .................................. .................. ...............................................................................................................................
X X X X X X X X X X
■
4,44:
............ X X X X : .............
0•ego" ...............
...... I ... ......... : :
53
TOWN OF GROTON
ANNUAL UPDATE DOLL* ENT
For The Fiscal Year Ended 1999
(SL) LIGHTING
Results of Operations
.... ............ :-.! . :::.I: ... '...: % .. .. .................
... . . . ..........
....................... ....... ...... .......... ........ ..........
DETAIL RR WES AND OTHER SOURCES
REA.L...PROPERTY .T..AX.ES.... ...............::...........6 000 ..S-1001 6..000
...............
.......... . .......
.....................
INTFRESTANDRAR.N.I.N.G.S .................................... ............ ......... ............................ ..... 791.... SQ.4.01 ..................................... 76.1.
........................................ ............................................................ ............................................................................. ..........................................
XXXX X XXX X X% e: X X I .......... ..........
TO
.............................. I ....................................................................................... ........................................ ................................................
X X X . . . . . . . . X XX XX XXXX X.X xx
............... ......
.Mmuf ...... ................ ..... .......
TOWN OF GROTON
ANNUAL UPDATE D 0 C UPvF NTI
For The Fiscal Year Ended 1999
(SL) LIGHTING
Results of Operations
. . . . . . . . . . . . . . . . . .
X
DETAIL EXPENDMJRES AND OTHER USES
.S.TREE.T..L.IGHT.I.NG.-..C.O.NTR.EXP.END ......... .......... *X768 SL51824 41047
.STREET. . ......... .. ........ .. ..... ........ ......... . .................. .................. ................... ... .......... .......... .........
TO TA 0.- T. f C, 0, 3' "T i N 0
X
..........
............ XX. .......
X: X:
XXXXX X X X X X X X x xk:
IN
.. .... ..
..............................................................................................................................................................................................................................
MR: 1IM": X XX XX X X XXX
X. ........ XXX: X X XX X X..: X X. Wi ......
............... .............. X X,-, X X 1: X X XXX X:1 ": X
... .... ........
55
TOWN OF GROTON
ANNUAL
1 UP
i i ' 1Rd i � { Y {i\ li
ANNUAL UPuaI t DU— CU E-N 1
For The Fiscal Year Ended 1999
(SL) LIGHTING
Results of Operations
.. ...... ........ .
. . ................................................................
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF YEAR
15,227
SL8021
17,250
PRIOR PERIOD ADJ - INCREASE IN FUND EQUITY
0
SL8012
PRIOR PERIOD ADJ - DEGREASE IN FUND EQUITY
0
SL8015
RESTATED FUND EQUITY - BEG OF YEAR
157227
SL8022
17,250
ADD - REVENUES AND OTHER SOURCES
6,791
0,761
DEDUCT - EXPENDITURES AND OTHER USES
4,768
4,087
FUND EQUITY - END OF YEAR
17,250
SL8029
19,025
Total Fund Equity includes reserved and unreserved fund balance in governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
ge
TAVjw f1; 1�%ormckma% L S. 6% 6 A 6 . P� A � r6 � � 6 M �jr
POINLIAL U LJA It JU ULINIt I
For The Fiscal Year Ended 1999
I MWTIMPI
S"u.m..m. art,, of Final B."dgel at Wdified
■.7 to
. ......... L .......... ............................................................................... ......... V L' V %.k V' - I I L' L I ..............
ESTMTED REVENUES AND OTHER SOURCES
,EST.REV.- TAXES ............... 6.,PQQ .... 41"Pm 6000
.. . ... ......... . REAL.. ...... ................... ................. .. .......... .................. ..........
........... ::.:: ........... ........
........................................ ................... .............. ............................................. ...................................... ................... ......................................
F DAM MANOATHM
X X wom X
57
TOWN OF GROTON
ANNUAL UPDATE DOCL*AENT
For The Fiscal Year Ended 1999
(SL) LIGHTING
Summary of Final Budget as WdIfied
........... . ...... . .......
APPROPRIATIONS
.A.P.P.77RANSP.O.R.TATION ................ ................................................... ........... .................. 6000
.. .. .. . ........ ....... .. .. ............... ... .... ........... ..................... .......
"
......... . ........... MOTW :VMEND rwRF .
X X X X X X :.;:.: X X X X X X
............................ I ... ................ .......... ............ ..................... ................ ............... ............... . . . . . . . : . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.............
58
Tnvjm np r.RnTnm
A N N U 0 C YL u P DA� Mh D 0 C U1 Vc N T
For The Fiscal Year Ended 1999
(H) CAP MAL PROJECTS
Balance Shoot
. . . . . . . . . . . . . . . . . . . . . .. . . ...
..... . ....
W
. .
i. . . . . . . .
. . . . . . . . . . t
.11Z
ASSETS
CASH H200
........................ ....... ................... .................... ........ ...... ...................... ............... ... ................ ................... ...........
... T.
CASH SPECIAL RESERVES ".323 H230 120.670
.................................................................................. .....................................
XX ......... .................... ........
X X X X X X X X X X X :1 .: X X 1: X X X j � j :.
X X :1 X ...... X X X X X X X X X X X X X X X X %:
r
X. X, X, .. X :, :, :, X :, . : * :*
X. X. X X X XX X: X*,:* XXXV.X: X: X: 2 ......
59
TOWN OF GROTON
ANNUAL UPDATE DOMAENTI
For The Fiscal Year Ended 1999
(two-) C.A.PIMAJ- PROJECTS
A;%6ne-& It' Zham
W�%.
ACCOUNTS PAYABLE H600
....... ..................................... ................... ................... ...................
.............................
.............. ....... ....... ......
............... ................ I ......................
. . ......... . ... ....
......................... .............. ......
................... ....................................... ................... ..................... ........... ......................... ............
XX X X X X X
XX X X X X X X
IT
X XXX XXX X:
A x x x x x x x x x x x x x x x
, k ........
:T
FUND EQUITY
..C.....A...P...I.T..A.LRESERVE -.XXXXX X XX X
"123 xXH87..x8xX
'
120.070
...........................................................................................................................................-,..........................................I.......
--xxxx xxx.xxxxx.x X'xXxxXXX. XXX x
.................
UNRESERVED FUND BALANCE UNAPPROPRIATED HAI I
..............................................................................................................................................................................................................................
T ::.::.: X X X X,-: *..::.: *..:,: X X ": X X X XX X XX X X .: XX X
;:ai X.X X XXXXXXXX X NX X X X %..: N
OT ....... 9 TIN M.W.:
X X X X X X X X N X X X X X X X X X X X X X N X X X X X X X X :1 X X X X X X X X ........
X X X X X X X X X X X X X X .............
e:: X:
X
................ ......................... ..................................................................................................................................................................................
U-MMM AW: FM F-0my.
00
TAWN ng t-,R()Tf%N
*�Vvsll�s �ss 2�810
...%gas4s& • PaWL. .=.oft — a915,
PNNLIALU L)Alt DUt;UFAI--Nl
For The ftme-a! Year EnclM 1999
IWI rAPrrAl PPn.11:rT;14
Results of Operations
........................ . . . . . . . . . .
.........................
DETAILAMNUES' AND WAR SOURCES
INTERESTAND.EARNII.N.G....S .................... ..........................
......... .......... 93 H2401 .............. 3.784.7
............................................................................... .................. ............................................................ ...... ............ ..................... ................
X IX X X X 1: X X
OTHER SOURCES
INTERFUND.TRAN.SFER.S .................................................... ............................................. 32-,193 H5031 52,500
.... .. ..... ..... ..... .... ..... .. .... .. .... ..... ...............................................
A WAS X, N X: ...... I....
... . ...... ................ ...... XX XX N .::.:. -:: I. ...
X -
XX X X X "*:.:":*x XXX *o:,:*":.:*o: .: ..: : -
X ": X XXX XXXXXXX X %: :::: A X X
X. M-0 .... X.: ....... ..
..... ...... V.W.
..................................... ............ ................................. ..................................................................................................................................
A W
em...
ell
TO VVVW Nov OF 6 R 0 Tn. awe
ANNUAL UPDATE DOCtRvENT1
For The Fiscal Year Ended 1999
(H) CAPITAL PROJECTS
Results of Operations
DETAIL EXPENDITURES AND OTHER USES
MACHINERY -.EQUIP. OUTLAY 27 198 H51302
....................... ..... ............ ................... ................. ................... .......................... .......................
...................
R. T-A 0 N:':::: ...... ........................
................................................................. I ....... ................... ......................................................... : ................... : ................... ..........
.............
....................................................... ................................................................. I ............................ ...... I ......... I ....................................................
..............
92
TAWN nF r.Rr1Tr1N
ANNUAL Ut1UAi t UUULXVCN 1
For The Fiscal Year Ended 1999
1w% rADITAI pRn.WrTl�
R�c��IFe of firrdr9tirrr►�
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF YEAR
PRIOR PERIOD ADJ.- INCREASE IN FUND EQUITY
PRIOR PERIOD ADJ - DEGREASE IN FUND EQUITY
RESTATED FUND EQUITY - BEG OF YEAR
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
FUND EQUITY - END OF YEAR
58,185
H8021
"1323
0
H8012
0
H8015
58 J 85
H8022
04,323
33,336
507U7
27,198
841322
H8029
1201670
Total Fund Equity Includes reserved and unreserved fund balance In governmental
funds, or retained earnings or fund equity for proprietary funds. Adjustments to
beginning fund equity resulting from a correction of a prior year's accounting error
should be reported as a prior period adjustment.
63
TOWN OF GROTON
ANNUAL UPDATE DOCUMENT
For The Fiscal Year Ended 1999
(TA) AGENCY
Balance Sheet
CASH...........................................................................................................................................,0d��
...:..........:................:......................................................................... .
. :.............:...
..............................................................................................................................................................................................................................
:.:.:.:.:.:.:.:.:.:.:::.:.:.:...::...:.:.:.:.:.:.:...:.:.:.....:.:.:...
Tn► m nF APATnm
• var ar•• v• v•�v • v•�
a. ► •► as a a • a aaa a aaaa� a s a a as gas► aa�
ANNUAL UrUAI t JUt;LX ntN i
For The Fiscal Year Ended 1999
CM AP.9mry
Balance Sheet
LIABILITIES AND FUND EQUITY
DISABILITY INSURANCE 92 TAI9
GROUP INBURAINCE ................1., 1$ TA20 995
......................................................................................................................................................................................
..
: :::: ::?y
...................:.:.........:... ......
..............................................................................................................................................................................................................................
.:.:::.:.:.:.:.:.:.:.:
:.:...:.:.:.:...:.:....:...:.:.:...:....:::.::.:::::::.::.::.::.::.::.:::::::
1 'f
as
TOWN OF GROTON
"1111 ^' &IM'DOCIMENTI A"NUAL U UA It U k;UNII--
For The Fiscal Year Ended 1999
(.w% ) GENE PAL F WE D ETS
................ ..................
.. . ......
......................................................... �LJA
7 7:7
'K :7:0:A:I'
U-�*k
LAND 563,000 K101 563,000
BUILDINGS 7301059 K102 7301,059
.MACH.IN.E.R.Y..&..E.O.U.I.PW.NT ......... ................... ......................... I ...... 1,1.20,.695 ..... Kl:04::::;:::::::: ................. 11.114.3.5.3.9
..... ... .. .. .. ..... .. ................... . .... ..... . ..
XXX.....................
AW ............
Be
rnwu n;: AWIW►N
t vrrtr vt vt�v t v•r
� L •\ t• \ a t • •ii � tt•tts i i i \ W YSL tv
w4NUAL UPUAI t uu4UnA--N i
For The Fiscal Year Ended 1 cga
IV'%
�•�I va_•r•...• v � • vza_u s waa L_ • v
Balance Sheet
.. ..............
.1
Iw1iES �E�tE� FXD�,asSETS�..............:::::::.::::.:.:::.:.::.:.:::...::.::.::::......::::....... ........:•: :........:.:...::...::.
-BONDS AND NOTES 1957000 K151 195,000
INVEST GENERAL FXD ASSETS -CURRENT AEp
1,802,386 K 152
1,831,730
INVEST GENERAL FXD ASSETS -STATE AID
1,509 K 156
17509
INVEST GENERAL FXD ASSETS -FEDERAL AID
66,823 K157
661823
INVEST GENERAL FXD ASSETS-OTHER..................................................................
U81036.... K155.................................U1,536
07
TDZ^!!+! OF GROTON
ANNUAL UPDA t DO4ilMENT
For The Fiscal Year Ended 1999
(W) GENERAL LONG TERM DEBT
Balance Sheet
........ n;. .
1 j{
" .......
:t
t•.�: `..
•.
iN
ASSETS
AWS TO RE PROV.FO.R.LONG-TERIvI 30,6" W12� 37,640
.................................................. ..
68
tw% P.PmppAi i rimr.-Tppm nPPT
R:26knCa 15,hivaf
Tnvjm fkp r.RnTnm
a vw was v§ v9 %%& a %was
A&ILS&SAL IPMA� Ma&*&
PMNLJAL U UAI h UULXVR--N I
For The Fiscal Year Ended 1999
........................................... ........... ... ...... ..................... ..................
INPENAATE.D. A.BSE.N.C.ES .......................... ..3016"... W687 37,040
........... I .. ....... .. ... ...... I .. .. ..... ... ......
...................................... .......
:XX 1..: 11: ":*-:*..:*,:*,.*.: II;..::-:,X.":*-,.XX.-: *.::..-.. . -U .............
*eX X X XXXX XXX *.* X XX X., K'N..., ...... XXX XXX
X*
................................... I ................................................................ I .........................................................................................................................
VJAA &:. W ............. TX P-01t. ; *
. ......... ........
09
Town of Groton — County of Tompkins — Fiscal Year Ended 12/31199
Note 1 — ',-,'.unintary of.Significant Accounting policies
The financial statements of the Town of Groton have been prepared in conformity with
generally accepted accounting principles (GAAP) as applied to 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 Town's accounting policies are described below_
A. Fin «ncial Reporting Entity:
The Town of Groton, which was erected in 1865.1. 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 adinnimistration
All governmental activities and functions performed for the Town of Groton are its
direct responsibility. No other governmental organizations have been uncluded or
excluded from the reporting entity.
The fitnancial repoiling 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 fiends 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 allain"mg certain
objectives in accordance with special regulations, restrictions or limitations. The
various funds are summarized by type in the general-purpose financial statements.
Certain fund; 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. Rind Categories:
a. Governmental Rinds: Governmental Rands 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 fiends. The measurement focus of the governmental funds is based
upon determination offinancial position and changes in financial position. The
following are the. Town of Groton's governmental fund types-
General Fund: The ueneral fiord iR the nrincinal onera ina fund send includeR all
Cl' __.-_'_
operations not required to be recorded in other funds,
no-noral nit -A Uart_Tnumv TTaa&r1 to rpnnrA troneantinne i:rltinli cwA r,-nLira�r� to b�
L'LL1•L I.LL LLY t tJl L V II \L_ L u1•Y V L t•V Vl Y 4►Ltl I��I.ILLV LYl f t L4VLL Iia L' •� LL t•Y LV l•
charged to 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) esLabliEhe.d 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 Dlsirict 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 Touni for
reimbursement to the State for claims filed by former employees.
Special Grant Fundy used to account for Community Development Block Cirwits.
1 ♦ +nl n n� sa•i r%, r. a et + • r a ssrar � in nnnn ,.I.! •�ia.MI
CapitFl ProjeC� FALL. 1 le caplt p1rojec1 frond 1 tlSetl W 2144UWIL IUl U 1 VPUI t
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 govertinient in a
Agency Funds — Ewe 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 concerted only with the measurement of financial position, and not results of
operations -
General Fixed Assets Account Group — used to account. for land, buuldings,
improvements other than buildings, and equipment utilized for general government
purposes.
I
V
C4annrvn1 T nnr► Tartu Tlalrt Annn»nt f'.rn»rr irciarl to firr n1l �nnn_tarm ��airt
1J 4U41 dl 1Jt111j5 — 1 41111 "%,Llt 1'144tl till► Vl %JUfJ — UOt.ty LW Q4VV►111► AWA 011 iVilJ5-447111
T. It A f T4
U Basis or AccountinwMeasurement Yocus
Rgaie of al"' intinn r►-f'-re to izAw-n r-vi-t»i-o wnA-vn,-nAifiw,,o anA th,- i-Ant.-A aee--to 211A
a_+aau au aaary vaa aaaa aa� a a•a.a•a u av aaa•as vaauvu v v.ar . eau as aaa a u aaaav asav • aaaavu vau au
tiahilities 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
accml basis of accounting.
Under this basis of accounting, revenues are recorded when measurable mid 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 acid certain user charges. If expenditures are the prince factor for determining
eligibility, revenues fi•om federal and state grants are accrued Mien the expenditure is
made.
Prt.F-uii1q-1" Av t" a r -cur i;tQii "jxiajll a1lrl,NTA 4'ti �ncYOljtr
l . Expenditures for prepaid expenses and inventor -type items are recognized at the
time of the purclase.
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 Mote 1-G)
4. Pension costs are recognized as an expenditure when billed by the state. See Note 2-
B-1.
Account C3roups — General fixed assets are recorded at actual cost or estimated
cost or, in the case of gifls 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.
1JF ar t'y i aXeS
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_ Tlie County of Tompkins in which the Town is located gubsequently enforces
uncollected real property taxes. An amount representing uncollected real property taxes
emitted 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. Into later than October S, a tentative budget is submitted by the budget officer for the
fiscal year commencing the following January 1_ Tlie tentative budget includes
nrnnna,,rt-Yn,,nAihrraa and th,- nrnnna,-4 rtn.-ane n f ttnonn;nn fnr nII fiA
b. Afl-er public hearings are conducted to obtain taxpayer comments no hat-er than
November'2Q, the governing board adopts the budget.
c. All modifications of the budget must be approved by the governing board.
u
.1. Dicumbrances
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 governmenw 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.
I Budget Basis ofAccouihting
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 cw. jed forward from the prior year.
Budgetary controls for the special grant fund are established in accordance with the
applicable grant ageeement, which covers a period other than the Town of Groton's fiscal
year.
F. 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 atfair 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
e } euditiu e1s Gail be aatisf ed 'r'�'ituvut r eGGrtling these assets. No depreGlatiGII has been
provided on general fixed assets.
G. Vacation and Sick Leave acid Compensated Absences
Town of Q-oton einployees are granted vacation and sick leave in varying amounts. In
the event of tPrinination or upon retiretneK an employee is not entitled to payment for
accumulated vacation time. However, sick leave can be accrued tip to 720 hours which is
payable upon termination or retirement
-M.m -srni»a nf'»nvinaA c4intr lams n+ vranr_anA Vbncr kaan rannrAar) in +%a r-,anam)
tL tti- f Ctt Lllr W.& Lt11LLO4_" truth!lw pI Lr atLih 14CL! l- nL Y.-Cu llCLO L/l-trll t l..Lr VI Ll4ll ttl UA%, 11-i411VJ CL
Iona -term Debt Account Ciroim.
----o -----— •- ---- - ---- --- -r•
Payment of sick leave recorded in the General long -terns Debt Account Group is
dependent upon matey 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 Accounts Grows
A. Assets
1. Cash and Investments
The Town of Groton's investmentpolicies are governed by state stati0s.
In addition, the Town of Groton has its own written investment policy. Town of
Groton"s monies must be deposited in FDIC -insured conunercial batiks or trust
companies located within the state. The Supervisor is authorized to use demand
accounts and certificates of deposit. Permissible investments include obligations
ofthe U.S. Treasury and U.S. Agencies, repurchase agreements, and obligations
of New York State or its localities.
Collateral is required for denunid 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 mid 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 thatt 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.
Ty �n rit sad investitieiiLA at yea• -end were eiitimely 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 camied
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 adjusted bank balances as of December 31, 1999 were $839,835.
2. Changes in Fixed Assets
Sunnmm y as of 12J31/99 is as follows:
Land ............................... S 563,000.
Buildings ........... .. ............. 730,059.
FrniinMAnf 1 1Al SAU
Bonds & Motes... , ..A 195,000,
Appropriations.. _ . _ ....1,831,730.
F.-flo-ral A M
sou. . .. . .. . .. . .
6 0-5, 82 4
State Aid---------------
11509.
C)ther..... ...............
341,536.
Total Assets_ 2,436,598- Total Investment: 2,43611598-
B. Liabilities:
1, Pension Plans:
Plan Description
The Town of Groton participates in the NYS & Local Employees' Retirement
System. This System is a cost sharing multiple public employer retirement
system. The system provides retirement benefits as well as death and disability
benefits. Obligations of employers and employees to contribute and benefits to
employees are governed by the NYS Retirement and Social Security Law
(N-YSRSSL). As get forth in the NYSRSSL, the Comptroller of the State ofNew
York serves as sole trustee and administrative Bend of the System- The
Comptroller shall :adopt and may amend rules and regulations for the
.3r4rn1n1V+rn+tnn anr4 +rane-r•+inn of fl•1n 6rnalnnoo nf'+hp '�Zxta+nlm nnrl far +}1n rr11a+r%rhy
t{tF11111JUL k {i 4.14-1 4.{1l t! 14 0"A LI N%r' 1-1 %111 tI l {-11{rI+ tM0111H L A7 V 1 { 11} 1.-+y 111 Niles{ L%.+l 1.114' Y l►It• •i!�'
mid control of their statements mid required supplementary information- That
report may be obtained by writing to the NYS & Local Retirement Systems, Gov.
Alfi ed E- Smith State Office Building, Albany, NY 12244.
Handing Policy
The System is noncontributory except for employees who joined the Employees'
Retirement System after July 27, 1976, who contribute 3% of their salmy. under
the authority of the NYSF SSL, the. slnali_ ce lify annually the rates
expressed as proportions of payroll of members, which shall be used in computing
the contributions required to be made by employers to the pension accumulation
fund -
The Town of Groton is required to contribute at an actuarially determined rate.
The r equir M coitu ibiition-D f0T the %IUTv-Bt yeiu and two preceding years Were:
1999................... 484.
1998................... 794.
1997------------------- 12.39.
Tito Town of C3roton's contributions made to the System were. equal to 100
percent of the contributions required for each year.
r,
Since 1999. the SvOem'R billingR all have been bed on Chanter 62 of the La of
-
089 of the State of New York. This legislation requires participating employers
to ItIn.Ke pialyi vents on a CurrKent basis, W111iice arnlarifEing ex-im- flag Unpaid artiou lts
rMatintr to the fivnal uparc+ P-ndinn Rgarnh 41 14RR and 1 UR4 •.h i�lc}!
a era ua�aa� av aav uevaaa u iauvua , vw u vaauaaa� i w vaa a, a r vv auav yr
otherwise were to have been paid on June 30, 1989 and 1990 respectively) over a
17 year period, with an 8.75% interest factor added. Local governments were
given the option to prepay this liability. The Town of Groton elected to make the
full payment on December 15, 1989.
2. lorig-term Debt
a• The Town of Groton had the fol}owing noncturent 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 otitstanding at. December
31,1999:
Liability_ Compensated Absences .............. $37,640.
c. The following is a summary of'cluuiges in long -terns liabilities for the period
ending December 31, 1999:
Compensated Absences
Balance 1./1/99......... . .....................$30,644.
Additions------------------------------------- 6,996_
Balance 12;31,199---------------------------- 377640.
Additions and deletions to compensated absences are shown net since- it is
inept°actical to determine these amounts separately.
C_ Fund Equity
Fund/Purvose
Balance End of Year
General/Encumbrance Townwide......._........,.
S 5)505.
General/Dog Control Reserve ..........................
11,755-
Clenerral/Retiretuent System Credits ...................
5,877.
Highway/Enc utubrance Towtiwide - - - - - - - -
- - - - - - - - - -- - 6,100.
Highway/Encumbrance part -town .....................
2S,000.
Risk Retention/Unemployment Insurance............
8,837.
Capital./Hwy Equipment Reserve .....................120,670.
Total ------------------------------ $183,74.4-
7
s tTTrn
Note S .- h U V Urants
Dw•ing 1994 fiscal year, tl:e Town of Groton ap-Ttil: d for and was granted a S400,000
community Development Block Grant from the U.S. Department of Housing & Urban
Development. In 1995 grant. fiends of S400,000 were received for housing rehabilitation.
During 1995, an additional HUD giant for housing rehabilitation was applied for mid
granted totaling $630,000. The funds are. for a two year period. For 1995 the amount of
S315,000 was used for housing rehabilitation and in 1996 an additional $315,000 was
also used for houqmg rehabilitation. The Town has contracted with Tompkins County for
adminiRtrntion of the aranbq.
VM& d- Thp Vrmar lnOn (V')T'1 Taanr-
t�V�.Y • 111Y Z YlY L.VYY { 1 �iLl} �. •L.YY
The Year 2000 issue is the result of shortcomings in many electronic data processing
systems and other electronic equipment that may adversely affiect their operations in the
year 2000. Systems and equipment necessary to conduct operations were inventoried mid
reviewed, and remedial actions believed to be necessary to make therm ve-w 2000
compliant were taken. Becattse of the itnprecedented nat.ivre of the year 2000 issue, its -
effects and the success of related remedial efforts will not be. fully determined until the
year 200 mid thereafter. The Town of Groton can not assure that it is or will be year
2000 ready, that remedial efforts will be. successful, or whether parties with whom the
To%m of Gh-oton does business will be year 2000 ready.
While the Y2K issue is not expected to cause significant disruption of operations,
contingency plans have been developed for possible disruption of services and increased
denu nd for services.
C"
L
TOWN OF GROTON
Schedule of Securities for Collateraization
For The Fiscal Year Ended 1999
General h4unicipal Law Section 10 as amended by chapter 706 Laws of 1992 fists the types of securities
which may be pledged for colateralization. Please click in the response box next to the type(s)
of toritrifiwe imikel hw hsniee :2e nni6for2l fnr xmtir dannelfc
V• YV LY\\\•VY YYVV Y' YY\• YY VV�YtVY• \V\ 'VY• V'/VY\Y.
YES 1.Obigations issued by the United States of America, an agency thereof or a United States sponsored
corporation or obligations HJ,r insured or guaranteed as to the payrnent of principal and int+r�t by
the United State of America, an agency thereof or a United States government sponsored corporation.
NO 2. Obligations issued or fully guaranteed by the international bank for reconstruction and development,
the Inter -American Development Bank, the Asian Development Bank and the African
Development Bank.
NO 3. Obligations partially Insured or fully guaranteed by 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.
NO 4. Obligations issued or fully Insured or guaranteed by this state, obligations by a municipal corporation,
school district or district corporation of this state or obligations of any pubic benefit
corporation which under a specific state statute may be accepted as security for
deposit of pubic moneys.
NO 5. Obligations issued by states (other than this state) of the United States rated in one of the three highest
rating categories by at least one nationally recognized statistical rating organization.
NO 6. Obligations of Puerto Rico rated in one of three highest rating categories by all least one nationally
recognized statistical rating organization.
NO 7. Obligations of counties, cities, and other governmental entites 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.
NO 6. Obligations of domestic corporations rated in one of the two highest rating categories by
at least one national) recognized statistical rating organization.
NO 9. Any mortgage related securities, as defined In the Securities Exchange Act of 1934, as
amended, which may be purchased by banns under the imitations estabished by federal
bank regulatory agencies.
NO I n. romn+er#cal paper and bankers' acceptances Issued by a bank (other than the bank with
Mich the money is being depositied or Invested) rated in the highest short4erm 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.
NO 11. Zero -coupon obligations of the united States government marketed as i reasury Strips=.
NO 12. Letters of Credit.
NO 13. Surety Bonds
70
TOWN OF GROTON
Cr,hathila n1 Tim& nanncite roil Inuattmantt
VVttV LYP{l t1• • •tttV YV'I1/YtIY YttY tttlV Ylt••V ttlY
R fr Rt t ♦• Ended
Jiii
For i ne Fiscal Year Ended 1 NO
i tom{ RR {t- R�tGER{ i �lUN S
U l m i MAN KtZi Vt F UN UZi
tdpcode Amount
CASH:
On Hand
9Z2001
450
Uernand Deposits
9Z2021
5997879
Time Deposits
9Z2011
110,000
Total
710,329
COLLATERAL:
- FDIC Insurance
9Z2014
1002000
- Securities Located:
(1) In Possession of Municipality
9Z2014A
0
(2) Held By Third Party Custodial Rank
9Z20148
1,300,000
(3) Held By Trading Counter Partner
9Z2014C
0
INVESTWNTS:
- Securities (450)
*Book Vaue (cost)
9Z4501
0
%&rket Value at Balance Sheet Date
9Z4502
0
*Securities Located:
(1) In Possession of Municipalty
9Z4504A
0
(2) Held by Third Party Custodial Bank
9Z4504B
0
(3) Hell by Trading Counter Partner
9Z4504C
0
- Repurchase Agreements (451)
*Book Value (cost)
9Z4511
0
*Market Value at Balance Sheet Date
9Z4512
0
*Securities Located:
(1) In Possession of Municipality
9Z4514A
0
(2) Held by Third Party Custodial Barak
O—WUB
0
(3) Held by Trading Counter Partner
9Z4514C
0
71
TOWN OF OROTON
Schedule of Time Deposits and Investments
For The Fiscal Year Ended 1999
RESERVE FUNDS Edpcode Amount
DASH (Ali Reserve Funds) -
On nand 9Z2301 0
Demand Deposits OZ2311 8,837
Time Deposits OZ2321 120,E 0
Total 129,507
V IF-Ai��1
- FDIC Insurance
OZ2324
100,000
- Beourftios Looatod:
(1) In Possession of Municipality
OZ2324A
0
(2) Held By Third Party Custodial Bank
9Z23248
1,300,000
(3) Held By Trading Counter Partner
OZ2324C
0
114VES71 VENTS:
- Securities (450)
*Book Value (cost)
OZ4521
0
*Market Value at Balance Sheet Date
9Z4522
0
*Securities Located-
(1) In Possession of Municipality
OZ4524A
0
(2) mold by i nird Party iusiodiai sank
OZ45248
0
(3) Held by Trading Counter Partner
9Z4524C
0
- Repurchase Agreements (AN Reserve Funds) (451)
*Book Value (cost)
9Z4531
0
*Market Value at Balance Sheet Date
OZ4532
0
*Securities Located-
(1) In Possession of Municipality
OZ45UA
0
(2) Held by Third Party Custodial Bank
GZ46UB
0
(3) Held by Trading Counter Partner
0Z4534C
0
T�
TrkVjW nF r,RnTnm
.......... ............
investment Certification
Fnr Thai 1:1":*1 V&:*r FnAdhti 1000
. - ...V . uvu• . V... -..YLY ----
Repurchase Agreement -A generic term for an agreement in Mich a government entity (buyer4ender)
transfers cash to a broker -dealer or financial institution (seer -borrower); the broker -dealer or financial
institution transfers securities to the entity and promises to repay the cash Pius interest in exchange
for the same securities or for different securities.
Reverse Repurchase Agreement -An agreement in Mich a broker -dealer or financial institution
(buyer -lender) transfers cash to a government entity (seler-borrower); the entity transfers securities to
the broker -dealer of financial institution and promises to repay the cash plus interest In exchange for the
same securities or different securities.
INSTRUCTIONS:
A'1' in the amount field = YES ,'2' = NO
RESPONSE
1) Has your focal government adopted an investment policy
as required by General Wnlcipal Law, Section 39?
YES
2) The following Investments are permitted
by your Investment policy_
Obligations of the UNITED STATES
' Obligations of the U.S. Goverment Agencies,
guaranteed by the UNITED STATES Government.
Obligations of the State of NEW YORK
obligations of other Nov York State Local Governments
* Other
3) Are Repurchase Agreements Authorized by Your Investment Policy?
YES
4) Do You Engage In Reverse Repurchase Agreements?
Name Glenn Morey
Title Supervisor
Phone Number (607)898-5102
NO
EOPCODE AMOUNT
9ZPOLY i
9Z INVi i
9ZINV2 i
9Z 11613 1
9Z INVrt i
9Z INV5 1
9ZREPO Y 1
9ZRVREN 2
73
This Form trust Be Completed Unless These Financial
Statements Wii Be Audited BY An independent Pubic Accountant
TOWN OF GROTON
BANK RECONCILIATION
For The Fiscal Year Ended 1999
Inciude AN Checking, Savings and C.D. Accounts
Bank
Addy
Less:
Adjusted
Account
Bank
Deposits
Outstanding
Bank
Number
Balance
In Transit
Checks
Balance
1100002331
$67071
$0
$57206
$865
1100006361
$3,218
$u
41,076
$1,542
1100006418
$6,146
$0
$27255
$3,891
1100146716
$97244
$0
$0
$91244
12100006361
$271,855
$0
$0
$271,855
12100006418
$269,308
$0
$0
$269,308
14100554989
$8,837
$0
$0
$87837
14100630537
$437173
$0
$0
$43,173
cd
$110,000
$0
$0
$110,000
cd - "equip res
$1207670
$0
$0
$1207670
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash
Total Gash Balance. AD Funds
* Wst be equal
9ZCASH
QZCASHB
$8397385
$450
$0
$839,835
$839,835
?4
TAVJM nF ranTnw
Real Property Tax Levy and Related information
Current Year Tax Levy and Collections
Counties, Cities, MA"ages, and V estchester County Towns
Fnr Thai Fien31 V air Fnthwtl 1000
. v• f •.v • •f:vfa. • v.af �f.vv>r • vvv
ffa
Taxes on Rog"
u
Add: Relevied Taxes
0
Add: Other
0
Total Taxes and Other hems on Warrant
0
Deduct: Cancellations and Adjustments
(0 )
Deduct: Other
(0 )
Total Taxes and other items to be collected
0 (B)
Deduct Total Taxes and Other hems Actually Collected
(0 ) (A)
Uncollected Taxes and Other hems
0
Tax Collection Performance (A Divided By B)
Amount
Nearest Hundredth Percent
0.00
Analysis of Uncollected Taxes and Other items - By Year
A300 A320
A330
Taxes Re- Tax Sale
Property
ceivables Certificates
Acquired
Pending
For Taxes
Other
Total
Current Year 1999 0 0
0
0
0
Prior Years 0 0
0
0
0
Total 0 0
0
0
0
75
TOWN OF GROTON
Local Government Questionnaire
Fiscal Year Ended 1999
EDPCOOE RESPONSE
1 _ UK or have the financial statements for your local 9ZACO 1
government be independently audited?
(If yes response = 1, if no response = 2)
2- If ansar to question 1 is yes the following vAll be provided
Name of Auditing Firm Kirby, Beals, Maier &. Co_ 9ZLAC
Address of Auditing Firm
Street 214 College Avenue
City Elmira
State and Zip Code NY 14901
3- Does your local government participate in an insurance pool 9ZLY31 2
with other local governments?
(If yes response = 1, if no response = 2)
76
TnwN nl` rRnTnN
vvva• va v•av •v••
•• tas sa
notice of Tort Claims
Fnr Thai 1:1":al V & fir EndeAd 1909
TnTAI TnTAI
Number of Claims Amount of Claims
EDPCODE NMBER EDPCODE
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 9ZTR20 9ZTR21
Less:
- Claims Disposed of During The Year
Prior To Commencement of Court Action:
* By Locality
9ZTR30
9ZTR31
* By insurance Carrier
9ZTR40
9ZTR41
- Claims Disposed of During The Year
After Commencement of Court Action:
* By Locality
9ZTR50
9ZTR51
* By Insurance Carrier
9ZTR60
9ZTR61
* By Judgement
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
AMOUNT
77
-Clal,ms Disrose�+ of During Year Prior
To Commencement of Court Action°
* By Locality
* By Insurance Carrier
TOE►,, DF GRGTDLI
Notice of Tort Claims
For The Fiscal Year Ended 1999
EDPCODE
9ZTR32
9ZTR42
EDPCODE
-Glaimt Ditpotad of During Year Ah*r
Commencement of Court Action-
* By Locality 9ZTR54
* By Insurance Carrier 9ZTR64
* By Judgement 9ZTR74
Other Am"
EDPCODE
-Claims Disposed of During Year After
Commencement of Court Action,
* By Locality 9ZTR52
By Insurance Carrier 9ZTR62
* By Judgement 9ZTR72
* Other 9ZTR82
Amount Paid
on Claims
Column (1 )
!Number
On Claims #
Column (3)
Amount Paid
On Claims
EDPCODE
9ZTR56
9ZTR66
9ZTR76
O2TR86
EDPCODE
9ZTR58
9ZTR68
QZTR78
9ZTR88
Column (2)
WnicipaktV s
Equitable
Share
Column (4)
Amount Paid
Greater Than
tAlanicipall4i' s
Equitable
Share ft
# This Is the Number of Claims (Column 1 ) disposed of during the year where the settlement was determined In
accordance vAth 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 municipallty s equitable share Is to be entered In column 2.
#t# This Is the amount paid by the municipality Mich Is greater than the municipality's equitable share in accordance
v*h the relative culpability of parties pursuant to an Itemized decision or Jury verdict.
Notice of tort claims report prepared on Oi0/00 by
NAW ADDRESS
Ti T LE PHONE NifWER
78
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'tk�e u::...............:::::::::..................:::::::::::::::::::::::::::::::::::::::::
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