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Home My WebLink About1982 Annual Financial ReportsANNUAL FINANCIAL REPORT 1 I SUBURBAN. ❑ TOWN O� ITHACA . FIRST CLASS SECOND CLASS ❑ IN THE COUNTY of TOMPKINS FISCAL YEAR ENDED DECEMBER 31, 1982 AUTHORIZATION Article 3, Section 30 of the General Municipal Law "1. 'O° every municipal corporation "' shall annually make a report of its financial condition to the comptroller. Such report shall be made by the chief fiscal officer of each municipal corporation "". Such reports shall include the financial transactions of joint services "5. All reports shall be certified by the officer making the same and shall be filed with the comptroller within sixty days after the close of the fiscal year of such municipal corporation '". It shall be the duty of the incumbent officer at the time such reports are required to be filed with the comptroller to file such report. IOI STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS Revised 12/82 ALBANY, NEW YORK 12236 Page 1 TABLE OF CONTENTS Statement . Number Page General Fund - Townwide 1 Balance Sheet.......................................................................... 4 2 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 5 3 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 6 General Fund - Town Outside Village 4 Balance Sheet.......................................................................... 7 5 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 8 6 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 9 Highway Fund 7 Balance Sheet.......................................................................... 10 8 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 11 9 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 12 Community Development Fund 10 Balance Sheet.......................................................................... 13 11 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 14 12 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 15 Federal Revenue Sharing Fund 13 Balance Sheet........................................................................... 16 14 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 17 15 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 18 ' Water Special Revenue Fund - 16 Balance Sheet.......................................................................... 19 17 Summary Statement of Revenues and, Expenditures - Budget and Actual ..................... 20 18 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 21 Sewer Special Revenue Fund . 19 Balance Sheet........................................................................... 22 20 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 23 21 Analysis of Changes in Fund'Balance (Reserved and Unreserved) ........................... 24 Library Special Revenue Fund 22 Balance Sheet......................................................................... 25 23 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 26 24. Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 27 Special Revenue Fund 25 Balance Sheet.......................................................................... 28 26 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 29 27• Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 30 Lighting District Fund 28 Balance Sheet.......................................................................... 31 29 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 32 30 Analysis of Changes in Fund Balance (Reserved and Unreserved) ....o ................... 33 Water District Fund 31 Balance Sheet .... ...................... .............................. ............... 34 32 Summary Statement of Revenues and 'Expenditures - Budget and Actual ..... ....... ......... 35 33 Analysis of Changes in Fund Balance (Reserved and Unreserved) . ..................... 36 0 DEBT SECTION Statement of Indebtedness.............................................................. 68 Indebtedness by Purpose................................................................ 72 Maturity Schedule...................................................................... 73 Page 2 TABLE OF CONTENTS Statement Number Page Fire Protection District Fund 34 Balance Sheet.......................................................................... 37 35 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 38 36 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 39 Sewer District Fund 37 Balance Sheet.........................................................0................ 40 38 Summary Statement of Revenues and Expenditures - Budget and Actual ....0................ 41 39 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 42 District Fund 40 Balance Sheet...........................................0............0................. 43 41 Summary Statement of Revenues and Expenditures - Budget and Actual .......0............. 44 42 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 45 Debt Service Fund 43 Balance Sheet................................................................... .... 46 44 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 47 45 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 48 Capital Projects Funds 46 Balance Sheet.......................................................................... 49 47 Summary Statement of Revenues and Expenditures - Budget and Actual ....0................ 50 48 Analysis of Changes in Fund Balance (Reserved and Unreserved) ....................0..... 51 Special Assessment Fund 49 Balance Sheet ... ................. .:.or- ----- -..................................... 52 50 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 53 51 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 54 Internal Service Fund 52 Balance Sheet.......................................................................... 55 53 Statement of Revenues. Expenses and Changes in Retained Earnings ....................... 56 54 Statement of Changes in Financial Position............................................ 57 Enterprise Fund 55 Balance Sheet.......................................................................... 58 56 Statement of Revenues, Expenses and Changes in Retained Earnings .................0...... 60 57 Statement of Changes in Financial Position............................................0 61 Trust and Agency Funds 58 Balance Sheet.......................................................................... 62 59 Statement of General Fixed Assets.............................0........................ 63 60 Statement of General Long-Term Debt.................................................... 64 Notes to Financial Statements.......................................................... 66 DEBT SECTION Statement of Indebtedness.............................................................. 68 Indebtedness by Purpose................................................................ 72 Maturity Schedule...................................................................... 73 Page 2 Schedule Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 SUPPLEMENTAL INFORMATION General Fund Page 3 Page Detail of Revenues and Expenditures...................................................... 75 General Fund - Town Outside Village Detail of Revenues and Expenditures .......................... I......................... 85 Highway Fund Detail of Revenues and Expenditures.................................................... 88 Special Revenue Funds Detail of Revenues and Expenditures Community Development ............................ :.................................... 91 Federal Revenue..................................................................... 93 Water.............................................:................................... 95 Sewer........ .......................................................................... 98 Public Library........................................................................ 101 ............................................................. 103 Special District Funds _ Detail of Revenue and Expenditures...................................................... Lighting Districts....................0...0..................0......0.....0.:..0...... 105 Water District............................0............................................ 106 Fire Protection Districts ..................................... ............0........ 109 Sewer District.................0.....,.....,..............:.........................0... 110 Miscellaneous Districts ........, .........................000...........0 ........ 113 Debt Service ......0 ......... ........ .................. ........................ 115 Capital Projects Funds Detail of Revenues, Other Sources and Proceeds of Long -Term Debt ....................... 116 Analysis of Capital Expenditures for Current Year by Administrative Unit 117 Special Assessment Fund Detail of Revenues and Expenditures ..........0 ................00'000,00...0............. 118 Bank Reconciliation...................................................................... 119 Real Property Tax Rate, Tax Levy and Uncollected Taxes...0............................. 120 Certificate of Fiscal Officer ........................................... . .......0..... 121 STATEMENT 1 ASSETS Cash Cash Time Deposits Petty Cash Obligations Tax Anticipation Notes Revenue Anticipation Notes Fiscal Agent Total Cash Investments Taxes Receivable Current Overdue School District Pending Tax Sale Certificates Property Acquired Mortgages Notes Receivable - Railroads Total Taxes Receivable Less: Allow. -Uncollectible Taxes Net Taxes Receivable EDP CODE A200 A201 A210 A220 A221 A222 A223 A450 A250 A260 A290 A300 A320 A330 A331 A332 GENERAL FUND - TOWNWIDE Page 4 F 9 BALANCE SHEET r AS OF December 31, 1982 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE $49,192.45 Accounts Payable 7600 $ —%a?,000.00 Accrued Liabilities A601 $- 300.00 $ 139.492.45 $ $ A342 ( ) $ Accounts Receivable A380 $ Less: Allowance for Receivables A389 ( ) Net Accounts Receivable $ Due from Other Funds A391 $ State and Federal, Receivables A410 $ Due from Other Governments A440 $ Inventory of Materials & Supplies A445 $ Restricted Assets Notes Payable Tax Anticipation Revenue Anticipation Budget Bond Anticipation Total Notes Payable Other Liabilities - Overpayments Due to Other Funds Due to Other Governments School Districts County Tax Levy Total Due to Other Governments Bonds and Long -Term Liabilities Capital Notes __Bonds Bond Interest & Matured Bonds Total Bonds and Long -Term Liabilities Total Liabilities Deferred Revenues Deferred Revenues Deferred Tax Revenue Total Deferred Revenues Fund Balance - Reserved Encumbrances Excess Dog Control Revenues Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved TotgLggg paa ance (Reserved & Cash Special Reserves A230 $ Investments Special Reserves A452 Total Restricted Assets $ TOTAL LIABILITIES, TOTAL ASSETS A8009' AND AND FUND BALANCE �he Notes to the Financial Statements are a f this statement. DEFERRED REVENUES A620 A621 A622 A626 A690 A630 A631 A661 A663 A627 A628 A629 A A691 A694 $ $ A700 $ 7.296.21 A_ ;872 $ 7.296.21 A909 $ 15.000.00 A909 117,196.24 $ 132.196.24 A8019 $ 1392492.45 in .STATEMENT 2 GENERAL FUND - TOWNWIDE SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE.FISCAL YEAR ENDED 11 r mhar 31 • 1982 ENCUMBRANCES $ 7,071.21 Page 5 VARIANCE FAVORABLE (UNFAVORABLE) $ 49,5 LAI 32.35 N EDP MODIFIED REVENUES AND OTHER SOURCES CODE BUDGET ACTUAL Revenues Real Property Taxes $ 855,320 00 $ 255,x20 00 ' Rea]. Property Tax Items '. 9,7nn nn_ 5,907 97 Non -Property Tax Items Departmental Income 1,000.00 9,934.90 Intergovernmental Charges ' Use of Money and Property 4,on0.00 16,89R_4R Licenses and Permits 1,9nn.no 1,947_Q9 ' Fines and Forfeitures 1s 94,561.00 ' Sale of Property & Compensation for Loss ,inn.nn _ 9gg nn - Miscellaneous Local Sources 6,477 33 • Interfund Revenues State Aid 167,400.00 184 ' Federal Aid ,886,.75 Total Revenues $ 449.720.00 $ 499,262.72 Interfund Transfers A500M Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES A510M $ A4Q,79n nn $ 499,96?_T9 ' Other Appropriated Fund Balance A599M 1,035,72 Appropriated Reserve A511M Obligations Authorized A530M TOTAL $ 450.755.72 EXPENDITURES AND OTHER USES Expenditures General Government Support $_97q,��z•� $9_,658.69 Public Safety 4,,531.28 4,437.23 Health Transportation 99, 64.56 55.464.56 Economic Assistance and Opportunity Culture and Recreation 66,456.97 64,917.6n Home and Community Services Employee Benefits 45 153.38 45-121.03 Debt Ser;?ice (Principal & Interest) Total Expenditures 450 $ 428,894011 ' Interfund Transfers A950M TOTAL EXPENDITURES AND OTHER USES A960M $ $ 428.894.11 Other Budgetary Purposes A962.M TOTAL 450 755 79 The Notes to the Financial Statements arm an'integra _ ' o statement. S?°Ch9 ENCUMBRANCES $ 7,071.21 Page 5 VARIANCE FAVORABLE (UNFAVORABLE) $ 49,5 LAI 32.35 N STATEMENT 3 GENERAL FUND - TOWNWIDE ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED; FOR FISCAL YEAR ENDED DPrPmher 31 . 19R9 EDP CODE Fund Balance Beginning of Fiscal Year* A8021 .Add: Revenues and Other Sources A8022 Total A8023 Less: Expenditures and Other Uses A8024 Total Before Adjustments A8025 ADJUSTMENTS " Add: a .Notes paid from Appropriations: Budget Notes Tax Anticipation Notes , Revenue Anticipation Notes Other (specify) crap Pg3.mo,.r Total Notes and Other Additions Less: Other Deductions (specify) $ $ Total Other Deductions Fund Balance End of Fiscal Year*' A8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. $ . 69.122.84 499.262.72 $ 568.385.56 428.894.11 $ 139.491.45 $ 1.00 $ 1.00 $ 139.492.45 Page 6 Y 0ATEMENT 4 ASSETS Cash Cash Tim/ epD� osits Petty Cash Obligations Revenue Anticipation Notes Fiscal Agent Total Cash Investments Accounts Receivable Less: Allowance for Receivables Net -Accounts Receivable Due from Other Funds State and Federal, Receivables Due from Other Governments GENERAL FUND - TOWN OUTSIDE VILLAGE BALANCE SHEET AS OF necRmT)Rr 31 1982. LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE B200 - $ B201., 180,000.00 B210 - 100.00 B220 B601 B222 B223 $ 224.026.54 B450 -$ B380 - $ B389 ( ) B391 $ B410 $ B440 $ Inventory of Materials and Supplies B445 $ Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets $ B230 B452_ $ 224,026.54 Page 7 Accounts Payable B600 $ Accrued Liabilities B601 Notes Payable -- . Revenue Anticipation B621 $ Budget B622 Bond Anticipation B626 Total Notes Payable $ Other Liabilities Overpayments B690 $ B B Total Other Liabilities $ Due to Other Funds B630 Due to Other Governments B631 Bonds and Long -Term Liabilities _Bonds B628 $ Bond Interest and Matured Bonds B629 B_ Total Bonds and Long -Term Liabilities $ Total Liabilities $ Deferred Revenues B691 $ Fund Balance - Reserved Encumbrances B700 $ 1,069.06 Inventory of Materials & Supplies B720 Repairs B882 Total Reserved $ 1.069.06 Fund Balance - Unreserved Appropriated -Ensuing Year's Budget B909 $ 70,000.00 Unappropriated B909 152,957.48 Total Unreserved $ 222,957.48 Total Fund Balance (Reserved & Unreserved) $ 224-026.54 TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS 88009-$ 224,026.54 AND FUND BALANCE B8019 $ 294 026.54 The Notes to the Financial Statements are an integral part of this statement �rn.mmrn�-�mr-r�,r---*'--�--,--^•�---"'_`—,. .... _. _..--•.-..-�m.5nr-+�iTsr+•:r,�F.'?i�-q^^'^..-.-so^R#r"AKt#^lr,'�>'Ky STATEMENT 5 GENERAL FUND - TOWN OUTSIDE VILLAGE SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 1982 REVENUES AND OTHER SOURCES r Revenues Real Property Taxes Real Property Tax Items Non -Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Licenses and Permits Fines and Forfeitures Sale of Property & Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues Interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES Other Appropriated Fund Balance Appropriated Reserve Obligations Authorized TOTAL AND OTHER USES Expenditures EDP MODIFIED CODE BUDGET B500M ACTUAL $ $ 2,500.00 6,930.68 1,200.00 1,968.81 9,000.00 17,930.41 4,200.00 3,364.05 - 136,000.00 182,525.35 152,900.00 B510M $ 152,900.00 B599M 55,082.91 B511M B530M $ 207,982.91 $ 212,719.30 $ 212,719.30 General Government Support $ 19,085.00 $ 19,085.00 Public Safety it ' 11 267.46 267.46 Health Transportation 18.710.57 10.308.05 Economic Assistance and Opportunity Culture and Recreation Home and Community Services 57,934.73 56.798.63 Employee Benefits 14.805.15 13.354.07 Debt Service (Principal & Interest) Total Expenditures $ 110.802.91 $ 99.813.21 Interfund Transfers B950M97.180.00 116.463.00 TOTAL EXPENDITURES AND OTHER USES B960M $ 207.982.91 $ 216 276.21 Other Budgetary Purposes B962M TOTAL $ 7(17,987.91 6 -rhe Notes to the Financial Statements are an integral palt of uli=statement. $ ENCUMBRANCES Page 8 VARIANCE FAVORABLE (UNFAVORABLE) $ 4,430.68 768.81 8,930.41 ( 835.95) 46.525.35 $ 59.819.30 $ 59,819.30 1,069.06 67.04 18 1.• 1. 1 it ' 11 STATEMENT 6 GENERAL FUND - TOWN OUTSIDE VILLAGE ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED P mh 'i1 EDP CODE Fund Balance Beginning of Fiscal Year* B8021 Add: Revenues and Other Sources B8022 Total B8023 Less: Expenditures and Other Uses B8024 Total Before Adjustments B8025 ADJUSTMENTS Add: (Specify) $ Total Other Additions Less: (specify) $ Total Other Deductions Fund Balance End of Fiscal Year* B8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to,the Financial Statements are an integral part of this statement. $ 227,583.45 212,719.30 $ 440,302.75' 216,276.21 $ 224-026.54 $ $ 224,026.54 Page 9 STATEMENT 7 ASSETS Cash Cash Time Deposits Obligations Revenue Anticipation Notes Fiscal Agent Total Cash EDP CODE D200 D201 D220 D222 D223 HIGHWAY FUNDS - BALANCE SHEET AS OF December 31 , 1982 $ 62,995.18 70,346.70 $ 133,341.88 Investments D450 $ Accounts Receivable D380 $ Less: Allowance for Receivables D389 ( ) Net Accounts Receivable $ Due from Other Funds D391 $ State and Federal, Receivables D410. $ Due from Other Governments D440 $ Inventory of Materials and Supplies D445 $ Restricted Assets Cash Special Reserves D230 $ Investments Special Reserves D452 Total Restricted Assets $ 133,3 1.88 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation Budget Total Notes Payable Other Liabilities Overpayments Total Other Liabilties D600 $ D601 D621 $ D622 Due to Other Funds D630 Due to Other Governments D631 Bonds and Long -Term Liabilities Bonds D628 Bond Interest and Matured Bonds D629 D Total Bonds and Long -Term Liabilities Total Liabilities Deferred Revenues D691 Fund Balance - Reserved Encumbrances D700 Inventory of Materials & Supplies D720 Repairs D882 Highway Capital Projects D902 Total Reserved Fund Balance - Unreserved $ $ $ $ $ $ 2,995.00 $ 2,995.00 Appropriated -Ensuing Year's Budget D909 $ Unappropriated D909 130,346.88 Total Unreserved $ 130.346.88 Total Fund Balance (Reserved&Unreserved)$ 133.341.88 TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS D8009 $ 131,341-89 AND FUND BALANCE D8019 $ 133. 341.88 The Notes to the Financial Statements are an integral part of this statement. Page 10 STATEMENT 8 HIGHWAY FUND .SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED nAt pr 'Al 11989 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real Property Tax Items Non -Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Licenses and Permits Fines and Forfeitures _ Sale of Property & Compensation for Loss Miscellaneous Local Sources(See.Detail)_ Interfund Revenues State Aid Federal Aid Total Revenues Interfund Transfers Proceeds of Obligations EDP MODIFIED CODE BUDGET $ 299,200.00 D500M ACTUAL ENCUMBRANCES 299.200.00 6,300.00 6,581.54 6,900.00 22,108.22 97,180.00 —16,304:A0; —LOL, 916 , 00' $ 527,800.00 2,028,15 116,463.00 —18 ,l-11'-1OQ___ 6 .b� m— $ 556,407.91 TOTAL REVENUES AND OTHER SOURCES D510M 527,800.00 $ 556,407.91 Other Appropriated Fund Balance D599M 35,095.13 Appropriated Reserve D511M Obligations Authorized D530M TOTAL $ 562,895.13 EXPENDITURES AND OTHER USES Expenditures General Government Support $ $ . Public Safety Health Transportation 516 395.13 384275.34 Economic Assistance and Opportunity Culture and Recreation Home and Community Services Employee Benefits 46,500.00 49,758.93 Debt Service (Principal & Interest) Total Expenditures $ s��,stas iz $ 434.034.27 Interfund Transfers D950M _ TOTAL EXPENDITURES AND OTHER USES D96014 $ 562,$95.13 $ 434,034.27 Other Budgetary Purposes D962M TOTAL ' $ 562-995J3 The Notes to the Financial Statements are an intargMl _ _ statement. Page 11 VARIANCE FAVORABLE (UNFAVORABLE) 281.54 15,208.22 '17-099.19 19,283.00 —1,00 ( 40;0h07.91 00.1'1 — � 28, $ 28,607.91 $ 2.995.00 $ 125.865.86 n STATEMENT 9 HIGHWAY FUNDS' ANALYSIS OF CHANGES IN FUND BALANCES (RESERVED AND UNRESERVED) ADJUSTMENTS (Specify) Additions: II If II ' II Deductions: I� I I' Fund Balance - End ... II of Fiscal Year* D8029 $ 133,341.88 II .,...$ 77,259,87 II..... *Total includes Reserved and 'Unreserved portions of Fund Balance. The Notes to the Financial,S•tatements are an.integral part'of this statement. MACHINERY $ 17,325.91 61,517.48 $ 78,843.39 43,081.62 $ 35,761.77 i Page '12" ' SNOW AND MISCELLANEOUS $ ( 13,818.52) 120,080.39 $ 106,261.87 86,396.91 $ 19,864.96 352761.77 FOR FISCAL YEAR ENDED December 31 1982 " REPAIR AND _ TOTAL . .. I I IMPROVEMENT BRIDGE EDP,,_.:_,,.._ _ CODE Fund Balance - Beginning II of Fiscal Year* D8021. $ 10,968.24 II $ 7,005.57 $ 455.28 Add:. Revenues & Other Sources D8022 556 407.91 II.- 374.810.04 .00 Total _ D8023 ..$ 567,3'76.15 II II -• $ 381.815.61 $ 455.28 Less: Expenditures and II Other Uses D8024 434.034.27 II 304,555.74 ' .00 Total Before II Adjustments D8025 .$ 133,341.88 II $ 77,259.87 II II $ 455,28` ADJUSTMENTS (Specify) Additions: II If II ' II Deductions: I� I I' Fund Balance - End ... II of Fiscal Year* D8029 $ 133,341.88 II .,...$ 77,259,87 II..... *Total includes Reserved and 'Unreserved portions of Fund Balance. The Notes to the Financial,S•tatements are an.integral part'of this statement. MACHINERY $ 17,325.91 61,517.48 $ 78,843.39 43,081.62 $ 35,761.77 i Page '12" ' SNOW AND MISCELLANEOUS $ ( 13,818.52) 120,080.39 $ 106,261.87 86,396.91 $ 19,864.96 352761.77 (0 STATEMENT 10 COMMUNITY DEVELOPMENT FUND BALANCE SHEET Page 13 The Notes to the Financial Statements are an integral part of this statement. AS OF , ASSETS LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE* CODE Cash Cash CD200 .$ Accounts Payable CD600 $ Time Deposits CD201 Revenue Anticipation Notes CD222 Accrued Liabilities CD601 $ Total Cash $ Revenue Anticipation Notes Payable CD621 $ Investments CD450 $ Due to Other Funds CD630 $ State and Federal, Receivables CD410 $ Total Liabilities $ Deferred -Revenues CD691 $ Fund Balance - Reserved - Encumbrances CD700 $ CD_ Total Reserved $ Fund Balance - Unreserved Appropriated - Ensuing Fiscal Year CD909 $ Unappropriated CD909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) $ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS CD8009 $ AND FUND BALANCE CD8019 $ The Notes to the Financial Statements are an integral part of this statement. STATEMENT 11 REVENUES AND OTHER SOURCES Revenues Departmental Income Use of Money and Property Miscellaneous Local Sources Federal Aid Total Revenues COMMUNITY DEVELOPMENT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND.ACTUAL FOR THE FISCAL YEAR ENDED 1 Interfund Transfers TOTAL REVENUES AND OTHER SOURCES Other Appropriated Fund Baldnce Appropriated Reserves TOTAL AND OTHER USES EDP MODIFIED II CODE BUDGET II ACTUAL ENCUMBRANCES II $ II II $ II $ II CD500M $ Il $ CD510M $ H $ CD599M CD511M Expenditures Home and Community Services Total Expenditures Interfund Transfers CD950M TOTAL EXPENDITURES AND OTHER USES CD960M Other Budgetary Purposes TOTAL CD962M The Notes to the Financial Statements are an integral part of this statement. Page 14 VARIANCE FAVORABLE (UNFAVORABLE) $ $ $ II $ II $ $ $ II $ The Notes to the Financial Statements are an integral part of this statement. Page 14 VARIANCE FAVORABLE (UNFAVORABLE) $ $ (4 STATEMENT 12 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 15 COMMUNITY DEVELOPMENT FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED , EDP CODE Fund Balance Beginning of Fiscal Year* CD8021 Add: Revenues and Other Sources CD8022 Total CD8023 Less: Expenditures and Other Uses CD8024 Total Before Adjustments CD8025 ADJUSTMENTS Add: (specify) Total Other Additions Less: (specify) $ Total Other Deductions Fund Balance End of Fiscal Year* CD8029 $ *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 15 STATEMENT 13 FEDERAL REVENUE FUND BALANCE SHEET Page 16 TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS CF8009 $ 11,436.57 AND FUND BALANCE The Notes to the Financial Statements are an integral part of this statement. • CF8019 $ 11,436.57 V1 AS OF December 31 , 1982 ASSETS. LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE Cash Cash CF200 $ 11,436.57 Accounts Payable CP600 $ Time Deposits CF201 Revenue Anticipation Notes CF222 'Accrued Liabilities CF601 $ Total Cash $ 11,436.57 Revenue Anticipation Notes Payable CF621 $ Investments CF450 $ Total Liabilities $ State and Federal, Receivables CF410 $ Deferred Revenues CF691 $ Fund Balance - Reserved Encumbrances CF700 $ CF_ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Fiscal Year CF909 $ Unappropriated CF909 11,436.57 Total Unreserved $ 11,436.57 Total Fund Balance (Reserved & Unreserved) $ 11,436.57 TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS CF8009 $ 11,436.57 AND FUND BALANCE The Notes to the Financial Statements are an integral part of this statement. • CF8019 $ 11,436.57 V1 STATEMENT 14 REVENUES AND OTHER SOURCES Revenues Use of Money and Property Miscellaneous Local Sources Federal Aid Total Revenues FEDERAL REVENUE SHARING FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 1982 Interfund Transfers TOTAL REVENUES AND OTHER SOURCES Other Appropriated Fund Balance Appropriated Reserves TOTAL AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assist. & Opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal & Interest) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes TOTAL EDP CODE CF500M CF510M CF59911 CF511M MODIFIED II BUDGET II II $ .00 II II 84,049.00 II $ II II ACTUAL ENCUMBRANCES $ - 5,494.75 84,049.00 „$ $ 84.049. 00 II 87,867.00 II II $ 1.71,916.00 II III $ 50,000.00 II II - _II 61,916.00 II-- II II 6n_non .nn II II II $ 171,916.00 II $ 89.543.75 $ 50,000.00 VARIANCE FAVORABLE (UNFAVORABLE) $ 5,494.75 $ $ 5,494.75 $ 171,916.00 $ $ CF950M CF960M ' $ 171.916.00 II $ 171,916.00 $ $ CF962M $ II $ 171.916.00 II The Notes to the Financial Statements are an integral part of this statement. Page 17 h Total Other Deductions $ Fund Balance End of Fiscal Year* CF8029 $ 11,436.57 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 18 9 STATEMENT 15 FEDERAL REVENUE FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED December 31 1982 EDP ' - - CODE - Fund Balance Beginning of FiscalYear*= - CF8021 $ 93,808.82 Add: Revenues and Other Sources CF8022 89,543.75 Total CF8023 $ 183,352.57 Less: Expenditures and Other Uses CF8024 171916.00 Total Before Adjustments CF8025 $ 11,436.57 ADJUSTMENTS Add: (specify) $ Total Other Additions $ Less: (specify) $ Total Other Deductions $ Fund Balance End of Fiscal Year* CF8029 $ 11,436.57 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 18 EXHIBIT 16 ASSETS Cash Cash Time Deposits Petty Cash Budget Notes Revenue Anticipation Notes Fiscal Agent Total Cash EDP CODE F200 F201 F210 F220 F222 F223 Investments F450 Water Rents Receivable F350 Accounts Receivable F380 Less Allowances for Receivables F389 Net Accounts Receivable Due from Other Funds Due from Other Governments Inventory of Materials & Supplies Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets Page 19 WATER SPECIAL REVENUE FUND BALANCE SHEET AS OF December 31 . 82 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE $ 55,525.37' Accounts Payable 115,256.18• $ 170,781.55 $ $ ( ) $ F391 $ F440 $ F445 $ Accrued Liabilities Notes Payable Revenue Anticipation Budget Total Notes Payable Other Liabilities Customers Deposits Overpayments Total Other Liabilities Due to Other Funds Due to Other Governments Total Liabilities Deferred Revenues F600 $ F601 F621 $ F622 $ F615 $ F690 . $ F630 $ - F631 $ $ F691 $ Fund Balance - Reserved F230 $ Encumbrances F700 $ F452 Inventory of Materials & Supplies F720 $ Repairs - F882 Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget F909 $ 39,000.00 Unappropriated F909 131,781.55 Total Unreserved $ 170,781.55_ Total Fund Balance (Reserved & Unreserved) $ 170.781.55 TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS F8009 $ 170,781.55 AND FUND BALANCE F8019.$ 170,Z81.55 The Notes to the Financial Statema.'::ts are an integral part of this statement. STATEMENT 17 WATER SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 82 EDP REVENUES AND OTHER SOURCES CODE Revenues Real Property Taxes Real Property Tax Items Departmental Income Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid FRS/Water Improvement Study - Tota1 Revenues Coddington Rd.Ext. Interfund Transfers F500M Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES F510M OTHER Appropriated Fund Balance F599M Appropriated Reserves F511M Obligation Authorized F530M TOTAL EXPENDITURES AND OTHER USES Expenditures General Government Support Home and Community Services Employee Benefits.,Jy" S•° ,6 J6. Debt Service (Principal & Interest) Total Expenditures Interfund Transfers F950M TOTAL EXPENDITURES AND OTHER USES F960M Other Budgetary Purposes F962M TOTAL $ MODIFIED BUDGET 1,1521291.26 6,562.00 60,000.00 $ 1,218,853.26 $ 1,218,853.26 66.756.08 $ 1,285,609.34 $ 1.146,432.34 �I • 11 E .1• C $ 1,285,609.34 11 $ 1,285,609.34 II $ ACTUAL 1,207,715.35' 6,648.89 60,000.00 $ 1,274,364.24 $ 1,274,364.24 ENCUMBRANCES $ Page 20 VARIANCE FAVORABLE (UNFAVORABLE) 55,424.09 86.89 $ 55,510.98 $ 55,510.98 $ $ $ 1.099.088.91 ' 47,343.43 120.525.62 • $ 1.219.614.53 18,651.38 $ $ 65,994.81 $ 1,219,614.53 $ $ 65,994.81 The Notes to the Financial Statements are an integral part of this statement. • Total Other Additions Less: (specify) Total Other Deductions Fund Balance End of Fiscal Year* F8029 170,781.55 *Total includes Reserved and Unreserved portions of Fund Balance. . The Notes to the Financial Statements are an integral part of this statement., Page 21 STATEMENT 18 WATER SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) ' FOR FISCAL YEAR ENDED December 31 82 EDP CODE Fund Balance Beginning of Fiscal Year* F8021 116,031.84 Add: Revenues and Other Sources F8022 1,274,364.24 Total F8023 1,390,396.08 Less: Expenditures and Other Uses F8024 1,219,614.53 Total Before Adjustments F8025 $ 170,781.55 ADJUSTMENTS Add: (specify) $ Total Other Additions Less: (specify) Total Other Deductions Fund Balance End of Fiscal Year* F8029 170,781.55 *Total includes Reserved and Unreserved portions of Fund Balance. . The Notes to the Financial Statements are an integral part of this statement., Page 21 STATEMENT 19 SEWER SPECIAL REVENUE FUND BALANCE SHEET AS OF December 31 . 1982 ASSETS LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE Cash Cash G200 $ 450486.21 Time Deposits G201 59 175.00 ' Petty Cash G210 G631 Budget Notes G220 Revenue Anticipation Notes G222 Fiscal Agent G223 Total Cash $ 1Qy,661.2I ' Investments G450 $ Sewer Rents Receivable G360 $ Accounts Receivable G380 Less Allowances for Receivables G389 ( ) Net Accounts Receivable $ Due from Other Funds G391 $ State and Federal, Receivables, G410 $ Due from Other Governments G440 $ Inventory of Materials & Supplies G445 $ Restricted Assets Cash Special Reserves G230 $ Investments Special Reserves G452 Total Restricted Assets $ Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation Budget Total Notes Payable Other Liabilities Customers Deposits Overpayments Total Other.Liabilities Due to Other Funds Due to Other Governments Total Liabilities Deferred Revenues G600 $ G601 $ G621 $ G622 $ G615 $ G690 $ G630 $ G631 $ G691 $ Fund Balance - Reserved Encumbrances G700 Inventory of Materials & Supplies G720 Repairs G882 Total Reserved $ $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget G909 $ Unappropriated G909 104 H!1.94 Total Unreserved $ 1n4„Fh1-93 Total Fund Balance (Reserved & Unreserved) $ in4 HH1 �z TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS G8009 $ 104,661.23 AND FUND BALANCE G8019 $ 104,661.23 The Notes to the Financial Statements are an integral par of this statement. Page 22 • STATEMENT 20 SEWER SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED 11Pramhar 31 , 1997 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real Property Tax Items Departmental . Income Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues Interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES OTHER Appropriated Fund Balance Appropriated Reserves Obligation Authorized TOTAL EXPENDITURES, AND OTHER USES Expenditures General Government Support Home and Community Services Employee Benefits Debt Service (Principal & Interest) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes TOTAL The Notes to the Financial Statements are an integral part of this statement. Page 23 h VARIANCE EDP_ MODIFIED II FAVORABLE CODE BUDGET II ACTUAL ENCUMBRANCES (UNFAVORABLE) II $_ 225.000.00 II 235,442.57 ' 10 442.57 156,677.00 II 107,411.30 ( 49,265.70) 6,600.00 II II II II 11,531.15 11,386.98 4,931.15 11,386.98 $ • IRR 277 -on s II II II I I $ II 4F,5 772.00 '• f $ G500M II II II G599M II G511M II G530M II $ II II $ 143-967:0n II II $ II 71,280.74® $ $ 72,686.26 244,310.00 II II 2665906.99 ( 21 896,99) G950M II G960M. $ e II $ II $ $50,789.27 — G962M II $ 4RR 977 -nn II The Notes to the Financial Statements are an integral part of this statement. Page 23 h STATEMENT 21 SEWER SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED; FOR FISCAL YEAR ENDED Aaremhar 41 . 1982 EDP CODE Fund Balance Beginning of Fiscal Year* G8021 Add: Revenues and Other Sources G8022 Total G8023 Less: Expenditures and Other Uses G8024 Total Before Adjustments G8025 ADJUSTMENTS Add: (Specify) Total Other Additions Less: (Specify) Total Other Deductions Fund Balance End of Fiscal Year* G8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 24 1 1 Page 24 •S TATEMENT 22 ASSETS EDP CODE Cash AS OF Cash L200 $ Time Deposits L201 $ Petty Cash L210 L909 Total Cash L691 $ Investments L450 $ Due from Other Funds L391 $ PUBLIC LIBRARY FUND BALANCE SHEET LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE Accounts Payable L600 $ Accrued Liabilities L601 $ Other Liabilities Total Other Liabilities Due to Other Funds Due from Other Governments L440 $ --_ _ Total Liabilities Restricted Assets Cash Special Reserves L230 $ Deferred Revenues Investments Special Reserves L452 Total Restricted Assets $ Fund Balance - Reserved Encumbrances Repairs Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved L $ i L882 $ L630 $ L909 $ L691 $ L700 $ L_ L882 $ L909 $ L909 $ Total Fund Balance (Reserved & Unreserved) TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS L8009 $ AND FUND BALANCE L8019 $ The Notes to the Financial Statements are an integral part of this statement. Page 25 STATEMENT 23 LIBRARY SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED I REVENUES AND OTHER SOURCES Revenues Real Property Taxes Departmental Income Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources InterfundRevenues State Aid Federal Aid Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES OTHER Appropriated Fund Balance Appropriated Reserves TOTAL EXPENDITURES AND OTHER USES Expenditures Culture and Recreation Employee Benefits Debt Service (Principal & Interest) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes TOTAL EDP MODIFIED CODE BUDGET $ $ $ L500M $ L510M $ L599M - L511M $ $ $ L950M L960M $ L962M ACTUAL The Notes to the,Financial Statements are an integral part of this statement. 0 Page 26 VARIANCE FAVORABLE (UNFAVORABLE) $ $ $ $ $ $ $ $ $ The Notes to the,Financial Statements are an integral part of this statement. 0 Page 26 VARIANCE FAVORABLE (UNFAVORABLE) $ $ STATEMENT 24 Fund Balance Beginning of Fiscal Year* Add: Revenues and Other Sources Total Less: Expenditures and Other Uses Total Before Adjustments ADJUSTMENTS Add: (Specify) Total Other Additions Less: (Specify) Total Other Deductions Fund Balance End of Fiscal Year* PUBLIC LIBRARY SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND BALANCE (Reserved and Unreserved) FOR FISCAL YEAR ENDED EDP CODE L8021 L8022 L8023 L8024 L8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 27 I STATEMENT 25 SPECIAL REVENUE FUND Page 28 BALANCE SHEET AS OF _ ASSETS LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE Cash Cash Time Deposits Petty Cash Budget Notes Revenue Anticipation Notes Fiscal Agent Total Cash Investments Accounts Receivable Less Allowances for Receivables Net Accounts Receivable Due from Other Funds State and Federal, Receivables Due from Other Governments Inventory of Materials & Supplies Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets C200 C201 C210 C220 C222 C223 Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation $ Budget Total Notes Payable C450 $ Other Liabilities - Overpayments C380 $ C389 ( ) Due to Other Funds $ Due to Other Governments C391 $ C410 t Total Liabilities C440 $ Deferred Revenues C445 $ C230 $ C452 Fund Balance - Reserved b600 $ C601 $ C621 $ C622 C690 $ C630 $ C631 $ C691 Encumbrances C700 $ Inventory of Materials & Supplies C720 Repairs 0882 Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget C909 $ Unappropriated C909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS, C8009 $ AND FUND BALANCE C8019 $ The Notes to the Financial Statements are an integral part of this statement. STATEMENT 26 SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED r ENCUMBRANCES Page 29 VARIANCE FAVORABLE (UNFAVORABLE) EDP MODIFIED II REVENUES AND OTHER SOURCES CODE BUDGET II ACTUAL Revenues II Real Property Taxes II Other Tax Items II Departmental Income II Intergovernmental Charges II Use of Money and Property II Sale of Property and Compensation II for Loss II Miscellaneous Local Sources II Interfund Revenues II State Aid II Federal Aid II Total Revenues II II Interfund Transfers C500M II Proceeds of Obligations II . TOTAL REVENUES AND OTHER SOURCES C510M II OTHER Appropriated Fund Balance C599M II Appropriated Reserve C511M II Obligations Authorized C530M II TOTAL I.I EXPENDITURES AND OTHER USES Expenditures II General Government Support $ II Public Safety II Health II Transportation II ,Economic Assist. & Opportunity II Culture and Recreation II Home and Community Services II Employee Benefits II Debt Service (Principal & Interest) II Total Expenditures $ $ Interfund Transfers C950M 1I TOTAL EXPENDITURES AND OTHER USES C960M $ II $ Other Budgetary Purposes C962M III TOTAL The Notes to the Financial Statements are an irate atement. ENCUMBRANCES Page 29 VARIANCE FAVORABLE (UNFAVORABLE) i STATEMENT 27 SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND BALANCE (Reserved and Unreserved) FOR FISCAL YEAR ENDED EDP , CODE Fund Balance Beginning of Fiscal Year* C8021 Add: Revenues and Other Sources C8022 Total C8023 Less: Expenditures and Other Uses C8024 Total Before Adjustments C8025 ADJUSTMENTS Add: (Specify) ---- $ Total Other Additions Less: (Specify) $ Total Other Deductions Fund Balance End of Fiscal Year* C8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 30 •STATEMENT 28 ASSETS Cash Cash Time Deposits Total Cash Other Assets (Specify) TOTAL ASSETS LIGHTING DISTRICT FUNDS BALANCE SHEET AS OF December 31 . 82 EDP LIABILITIES AND FUND BALANCE CODE SL200 $ 210.97 SL201 $ 210.97 SL $ SL $ Liabilities (Specify) Fund Balance Reserved Encumbrances EDP CODE SL $ SL $ SL700 $ SL Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SL909 $ Unappropriated SL909 210.97 Total Unreserved $ 210.97 Total Fund Balance (Reserved and Unreserved)$ 210.97 SL8009 $ 210.97 TOTAL LIABILITIES AND FUND BALANCE The Notes to the Financial Statements are an integral part of this statement. SL8019 $ 210.97' Page 31 A STATEMENT 29 LIGHTING DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED fDlecember 31 , 82 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Departmental Income Use of Money and Property Licenses and Permits Fines and Forfeitures Sale of Property and Compensation for Loss Miscellaneous Interfund Revenues State Aid Federal Aid Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES OTHER Appropriated Fund Balance Appropriated Reserve TOTAL EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assist. & 'Opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal & Interest) Total Expenditures Interfund Transfers EDP MODIFIED CODE BUDGET SL1001 $ 3.560.00 SL500M SL510M $ 3,560.00 SL599M SL511M $ 3.560.00 $ SL5182.4 3,560.00 $ 3.560.00 SL950M _ Page 32 VARIANCE FAVORABLE ACTUAL ENCUMBRANCES (UNFAVORABLE) $ 3,560.00 159.70 $ .00 159.70 $ 3,719.70 $ 159.70 $ 3,719.70 $ 159.70 $ $ $ 3.414.44 145.56 $ 3.414.44 $ $ 145.56 TOTAL EXPENDITURES AND OTHER USES SL960M $ 3,560.00 4I $ 3,414.44 $. Other Budgetary Purposes SL962M TOTAL $ 3.560.00 �he Notes to the Financial Statements are an integral part of this statement. $ 145.56 P1M 7v STATEMENT 30 Fund Balance - Beginning of Fiscal Year* Add: Revenues and Other Sources Total LIGHTING DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) �o FOR FISCAL YEAR ENDED December 31 82 Forest i EDP $ Home CODE ' TOTAL II LIGHTI II SL8021 $ (94.29)011 II $114.5 11 (10.1 SL8022 3.719.70 'I1 1,097.8 SL8023 3,625.41 II 11$1-j212. 3 414 44 11 1 222 9 Less: Expenditures and Other Uses SL8024 II Total Before Adjustments ADJUSTMENTS Add: Less: Fund Balance - End of Fiscal Year* SL8025 $ II 210.97_-11$ II II 11 .(10.4 536.30 SL8029 $ II II II 210.97 1 1 $ II (8.22)•$ (10.1 $ enside Renwick Hgts. Eastwood'Commons Clover Lane DIST.- LIGHTING DIST. LIGHTING DIST. LIGHTING DIST. 4.36 • $ (69.13)- 619.33 (77.87)- $ (66.20) 1,260.71 218.05 528.08 $ 550.20 $ 1.182.84 536.30 676.04 811.86 (8.22)•$ (125.84)• $ 370.98• $ 151.85 167.31 (15.46) 8.22)•$ (125.84)• $ 370.98 $ (15.46)' *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 33 ti STATEMENT 31 ASSETS Cash Cash Time Deposits Petty Cash Budget Notes Revenue Anticipation Notes Fiscal Agent Total Cash Page 34 WATER DISTRICT FUND BALANCE SHEET AS OF , _ LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE SW200 SW201 SW210 SW220 SW222 SW223 Investments SW450 Water Rents Receivable SW350 Accounts Receivable SW380 Less: Allowances for Receivables SW389 Net Accounts Receivable Due from Other Funds Due from Other Governments Inventory of Materials & Supplies Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets $ SW391 $ SW440 $ SW445 $ SW230 $ SW452 $ Accounts -Payable Accrued Liabilities SW600 $ SW601 $ Notes Payable Revenue Anticipation SW621 $ Budget SW622 Total Notes Payable $ Other Liabilities Customers Deposits SW615 $ Overpayments SW690 Total Other Liabilities $ Due to Other Funds SW630 $ —Due to -Other Governments SW631 $ Total Liabilities $ Deferred Revenues SW691 $ Fund Balance - Reserved Encumbrances SW700 $ Inventory of Materials & Supplies SW720 Repairs SW882 Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SW909 $ Unappropriated SW909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) $ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS SW8009 $ AND FUND BALANCE SW8019,$ The Notes to the Financial Statements are an Integral par of this statement. • F01 STATEMENT 32 WATER DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED I Other Budgetary Purposes TOTAL SW962M $ VARIANCE FAVORABLE ACTUAL ENCUMBRANCES (UNFAVORABLE) $ $ $ $ $ $ The Notes to the Financial Statements are an integral part of this statement. Page 35 EDP MODIFIED REVENUES AND OTHER SOURCES CODE BUDGET Revenues Real Property Taxes $ Real Property Tax Items Departmental Income Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues $ Interfund Transfers SW500M TOTAL REVENUES AND OTHER SOURCES SW510M $ OTHER Appropriated Fund Balance SW599M Appropriated Reserves SW511M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support $ Home and Community Services Employee Benefits Debt Service (Principal & Interest) Total Expenditures $ Interfund Transfers SW950M TOTAL EXPENDITURES AND OTHER USES SW960M $ Other Budgetary Purposes TOTAL SW962M $ VARIANCE FAVORABLE ACTUAL ENCUMBRANCES (UNFAVORABLE) $ $ $ $ $ $ The Notes to the Financial Statements are an integral part of this statement. Page 35 STATEMENT 33 WATER DISTRICT FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED �. EDP CODE Fund Balance Beginning of Fiscal Year* SW8021 Add: Revenues and Other Sources SW8022 Total SW8023 Less: Expenditures and Other Uses SW8024 Total Before Adjustments SW8025 ADJUSTMENTS Add: (specify) $ Total Other Additions Less: (specify) Total Other Deductions Fund Balance End of Fiscal Year* SW8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the*Financial Statements are an integral part of this statement. Page 36 n STATEMENT 34 ASSETS Cash Cash Time Deposits Total Cash Other Assets TOTAL ASSETS FIRE PROTECTION DISTRICT FUNDS BALANCE SHEET AS of December 31 . 82 LIABILITIES AND FUND BALANCE EDP CODE SF200 $ ..00 SF201 34,355.21- $ ,355.21$ 34,355.21 SF $ SF $ SF8009 $ 34,'55.21 Liabilities (Specify) Total Liabilities Fund Balance — Reserved Encumbrances Total Reserved Page 37 EDP CODE SF $ SF $ SF $ $ SF700 $ SF Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SF909 $ Unappropriated SF909 34 355.21 Total Unreserved $� Total Fund Balance (Reserved and Unreserved)$ 34,355.21 TOTAL LIABILITIES AND FUND BALANCE SF8019 $_____L4355-21 The Notes to the Financial Statements are an integral part of this statement= STATEMENT 35 FIRE PROTECTION DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 82 VARIANCE EDP MODIFIED FAVORABLE REVENUES AND OTHER SOURCES CODE BUDGET II ACTUAL ENCUMBRANCES (UNFAVORABLE) Revenues I� ' Real Property Taxes SF1001 $ 276,309.00 276,309.00 $ .00 Departmental Income II Use of Money and Property SF2401 7,000.00 13,842.91 6,842.91 Licenses and Permits I� Fines and Forfeitures �I Sale of Property and Compensation I� for Loss II Miscellaneous In Lieu of Taxes SF1080 2,000.00 4,264.52 2,264.52 Interfund Revenues II State Aid I� Federal Aid II Total Revenue $ 285,309.00 II $ L� 294.416.43 $ 9 107.41 Interfund Transfers SF500M I� TOTAL REVENUES AND OTHER SOURCES SF510M $ 285,309.00 II $ 294,416.43 $ 9,107,43 Other Appropriated Fund Balance SF599M �I Appropriated Reserves SF511M II TOTAL $ 285,309.00 II EXPENDITURES AND OTHER USES Expenditures �I General Government Support $ II $ $ $ Public Safety SF3410.4 285,309.00 287,809.00 (2,500.00) Health �I Transportation II ' Economic Assist. & Opportunity I� Culture and Recreation �I Home and Community Services Employee Benefits II Debt Service (Principal & Interest) II Total Expenditures $ 285,309.00 $ 287,809.00 $ $ (2,500.00) Interfund Transfers SF950M TOTAL EXPENDITURES AND OTHER USES SF960M $ 285,309.00 $ 287.809.00 $ $ (2.500.00) Other Budgetary Purposes SF962M $ II �I TOTAL $ 285,309.00 �+ •'Phe Notes to the Financial Statements are an integral part of this statement. Page 38 N STATEMENT 36 Fund Balance - Beginning of Fiscal Year* Add: Revenues and Other Sources Total FIRE PROTECTION DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED December 31 . 8_ Town of Ithaca II FIRE FIRE .FIRE FIRE EDP II PROTECTION PROTECTION PROTECTION PROTECTION CODE TOTAL II DISTRICT DISTRICT DISTRICT DISTRICT II SP8021 $ 27,747.78 II II SPS022 294;416.43'.11 II SF8023 $ 322,164.21 II II Less: Expenditures and Other Uses SF8024 287,809.00 II . Total Before Adjustments ADJUSTMENTS Add: Less: Fund Balance - End of Fiscal Year* II SF8025 $ 34,355.21 II II 11 II II II II II SF8029 $ 34,355.21 II II $ 27,747.78 $ $ $ 294,416.43 $ 322,164.21 $ $ $ 287,809.00 $ 34,355.21 $ $ $ $ 34,355.21 $ $ $ *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 39 STATEMENT 37 ASSETS Cash Cash Time Deposits Petty cash Budget Notes Revenue Anticipation Notes Fiscal Agent Total Cash Page 40 SEWER DISTRICT FUND BALANCE SHEET AS OF LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE ss200 SS201 SS210 SS220 SS222 SS223 Investments SS450 Sewer Rents Receivable SS360 Accounts Receivable SS360 Less Allowances for Receivables SS389 Net Accounts Receivable Due from Other Funds State and Federal, Receivables Due from other Governments Inventory of Materials & Supplies Restricted'.Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets SS391 SS410 Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation Budget Total Notes Payable Other Liabilities $ Customers Deposits Overpayments Total Other Liabilities $ Due to Other Funds $ -----Due- to Other Governments Total Liabilities SS440 $ SS445 $ SS230 $ SS452 Deferred Revenues Fund Balance - Reserved Encumbrances Inventory of Materials & Supplies Repairs Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved SS600 $ SS601 $ SS621 $ SS622 SS909 $ SS909 Total Fund Balance (Reserved & Unreserved) TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS SS8009 $ AND FUND BALANCE SS8019 $ The Notes to the Financial Statements are an integral part of this statement. SS615 $ SS690 SS630 $ SS631 $ SS691 $ SS700 $ SS720 SS882 SS909 $ SS909 Total Fund Balance (Reserved & Unreserved) TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS SS8009 $ AND FUND BALANCE SS8019 $ The Notes to the Financial Statements are an integral part of this statement. ? STATEMENT 38 SEWER DISTRICT FUND Page 41 SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , ACTUAL ENCUMBRANCES $ $ $ $ $ $ $ $ The Notes to the Financial Statements are an integral part of this statement, $ VARIANCE FAVORABLE (UNFAVORABLE) $ EDP MODIFIED II REVENUES AND OTHER SOURCES CODE BUDGET II Revenues II Real Property Taxes $ II Real Property Tax Items II Departmental Income II Use of Money and Property II Sale of Property and Compensation II for Loss I I Miscellaneous Local Sources II Interfund Revenues II State Aid II Federal Aid II Total Revenues $ II Interfund Transfers SS500M II II TOTAL REVENUES AND OTHER SOURCES SS510M $ OTHER I� Appropriated Fund Balance SS599M II Appropriated Reserves SS511M II TOTAL $ {I EXPENDITURES AND OTHER USES I Expenditures II General Government Support $ II Home and Community Services II Employee Benefits II Debt Service (Principal & Interest) II Total Expenditures $ Interfund Transfers SS950M TOTAL EXPENDITURES AND OTHER USES SS960M $ Other Budgetary Purposes SS962M $ II _ TOTAL $ II ACTUAL ENCUMBRANCES $ $ $ $ $ $ $ $ The Notes to the Financial Statements are an integral part of this statement, $ VARIANCE FAVORABLE (UNFAVORABLE) $ STATEMENT 39 SEWER DISTRICT FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED EDP CODE Fund Balance Beginning of Fiscal Year* SS80211 Add: -Revenues and other Sources SS8022' Total SS8023 "Less: Expenditures and other Uses SS8024 Total Before Adjustments SS8025 Page 42 ADJUSTMENTS Add: (specify) runa *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an'integral-.part'of'this:statement. 0 f 1W 1- STATEMENT 40 ASSETS $ S 389 EDP CODE Cash $ Cash S 200 Time Deposits S 201 Petty Cash S 210 Budget Notes S 220 Revenue Anticipation Notes S 222 Fiscal Agent S 223 Total Cash Investments Accounts Receivable Less Allowances for Receivables Net Accounts Receivable Due from Other Funds State and Federal, Receivables Due from Other Governments Inventory of Materials & Supplies Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets AS OF DISTRICT FUND BALANCE SHEET LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE $ Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation $ Budget .Total Notes Payable S 450 $ S 380 $ S 389 ( ) S 391 $ S 410 S 440 $ S 445 $ S 230 $ S 452 Other Liabilities - Overpayments Due to other Funds Due to Other Governments Total Liabilities Deferred Revenues S 600 $ S 601 $ S 621 $ S 622 S 690 $ S 630 S 631 $ $ S 691 $ Fund Balance - Reserved Encumbrances S 700 Inventory of Materials & Supplies S 720 Repairs S 882 Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget S 909 $ Unappropriated S 909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) $ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS S 8009 $ AND FUND BALANCE S 8019 $ The Notes to the Financial Statements are an InEegral parV of this statement. Page 43 STATEMENT 41 DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real Property Tax Items Departmental Income Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES OTHER Appropriated Fund Balance Appropriated Reserves Total AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assist. & Opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal & Interest) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Page 44 Other Budgetary Purposes S 962M $ TOTAL $ II The Notes to the Financial Statements are an integral part of this statement. 0 VARIANCE EDP MODIFIED FAVORABLE CODE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) S 500M S 510M $ II $ $ S 599M -- S 511M $ II S 950M S 960M $ $ $ $ Other Budgetary Purposes S 962M $ TOTAL $ II The Notes to the Financial Statements are an integral part of this statement. 0 I� STATEMENT 42 DISTRICT FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED EDP CODE Fund Balance Beginning of Fiscal Year* S 8021 Add: Revenues and Other Sources S 8022 Total S 8023 Less: Expenditures and Other Uses S 8024 Total Before Adjustments S 8025 Add: (specify) $ Total Other Additions Less: (specify) Total Other Deductions Fund Balance End of Fiscal Year* S 8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 45 STATEMENT 43 DEBT SERVICE FUND BALANCE SHEET The Notes to the Financial Statements are an integral part of this statement. n u Page 46 AS OF r _ LIABILITIES AND FUND BALANCE ASSETS EDP EDP CODE CODE Cash Cash v200 $ Bond Interest and Matured Bonds Payable V629 $ Time Deposits V201 Due to Other Funds V630 $ Fiscal Agent V223 Total Liabilities $ Total Cash $ Fund Balance - Reserved Investments v450 $ Bonded Debt V884 $ Mandatory Reserve for Due from Other Funds V391 $ Bonded Debt V888 Total Reserved $ Restricted Assets Cash Special Reserves V230 $ Fund Balance - Unreserved Investments, Special Reserves v452 Appropriated -Ensuing Years Budget V909 $ Total Restricted Assets $ Unappropriated V909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) $ V8009 $ TOTAL LIABILITIES AND FUND BALANCE V8019 $�__ TOTAL ASSETS The Notes to the Financial Statements are an integral part of this statement. n u Page 46 STATEMENT 44 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Use of Money and Property Miscellaneous Local sources Total Revenues Interfund Transfers DEBT SERVICE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED TOTAL REVENUES AND OTHER SOURCES OTHER Appropriated Fund Balance Appropriated Reserves Total EXPENDITURES AND OTHER USES Expenditures General Government Support Debt Service (Principal & Interest) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes TOTAL EDP MODIFIED CODE BUDGET ACTUAL V500M V510M $ I� II $ V599M V511M $ * II V960M $ * $ V950M $ $ V960M $ $ V962M $ $ �I *These amounts must agree. The Notes to the Financial Statements are an integral part of this statement. VARIANCE FAVORABLE (UNFAVORABLE) $ 11 Page 47 STATEMENT 45 DEBT SERVICE FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED). FOR FISCAL YEAR ENDED EDP CODE Fund Balance Beginning of Fiscal Year* V 8021 $ Add: Revenues and Other Sources V 8022 Total V 8023 $ Less: Expenditures and Other Uses V 8024 Total Before Adjustments V 8025 $ ADJUSTMENTS Add: (specify) Total Other Additions Less: (specify) Total Other Deductions Fund Balance End of Fiscal Year* V 8029 $ *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. 0 Page 48 •oi STATEMENT 46 Parks, Stone Quarry Rd. Water, 5 -Area Sewer Page 49 CAPITAL PROJECTS FUND _ COMBINED BALANCE SHEET AS OF December , 1982 ASSETS LIABILITIES, DEFERRED REVENUES AND FUND BALANCE . EDP .. EDP CODE CODE cash Accounts Payable H600 $ Cash H2O0 $ 7,256.42 • Accrued Liabilities H601 $ Time Deposits1;F H2O1 112.542.17 Notes Payable Revenue Anticipation Notes H222 Revenue Anticipation Notes H621 $ Total Cash $ 119,798.59 Bond Anticipation Notes H626 369,000.00 Total Notes Payable $ 369,000.00 Investments H450 $ Other Liabilities Retained Percentages H605 $ Due from Other Funds H391 $ Earnings on Investments H850 Premium on Securities H851 Deposits with Other Governments H395 $ Accrued Interest on Securities H852 Total Other Liabilities $ State and Federal, Receivables H410 $ - Due to Other Funds H630 $ Due to Other Governments H631 $ Total Liabilities $ 369,000.00 - Deferred Revenues H691 $ Fund Balance - Reserved Encumbrances H700 $ Capital Reserve Balances H878 (369.000.00) Total Reserved } $ (369 000 00) • Fund Balance - Unreserved _ - Appropriated -Ensuing Year's Budget H909 $ 70,160.00 Unappropriated H909 49.638.59 ' Total Unreserved $meq 79$.99 Total Fund Balance (Reserved & Unreserved) $ (249 201.41) TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS H9009 $ 119,798,59 AND FUND BALANCE H8019 $ 119,798.59 The Notes to the Financial Statements are an integral part of this statement. STATEMENT 47 CAPITAL PROJECTS FUNDS SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 1982 EDP REVENUES AND OTHER SOURCES Code Revenues Departmental income Use of Money and Property d9yo.9�.erfWil Miscellaneous Local Sources State Aid Federal Aid Total Revenues Interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES Other Appropriated Reserve TOTAL EXPENDITURES AMD OTHER USES Expenditures General Government Support Public Safety Health Transportation ` Economic Assistance & Opportunity Culture and Recreation Home and Community Services Total Expenditures Interfund Transfers MODIFIED BUDGET $ 12,000.00 H510M $ 12,000.00 H500M H570M 72,400.00 .00 $ 72,400.00 H956M .00 TOTAL EXPENDITURES AND OTHER USES H960M $ jj,& n nn ACTUAL PRIOR CURRENT YEARS YEAR ENCUMBRANCES $ 30,554.25 3,060.81 96,730.00 $ 21,705.57--- 1,762.70 1,705.5 -1,762.70 $ 130,345.06 $ 23,468.24 Page 50 VARIANCE FAVORABLE (UNFAVORABLE) $ 9,705.54 1,762.70 11,468,24 $ 130,345.06 $ 23,468.24 $ 11,468.24 $ $ $ $ 29,555.13 95,596.22 23,196.22) 585.51 $. 30,140.64 $' 95,596.22 87,275.00 38,650.07 ( 38,650.07) *These amounts must agree The Notes to the Financial Statements are an integral part of this statement. A STATEMENT,48 CAPITAL PROJECTS FUND ` COMBINED ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR; ENDED December 31 11982 EDP CODE *Total includes Reserved and Unreserved portions of Fund Balance The Notes to the Financial Statements are an integral part of this statements Page 51 M Fund Balance, Beginning of Fiscal Year* H6021 $ 230,576.64 Prior Period Adjustments (Specify): Fund Balance, Beginning of Fiscal Year Restated $ 230.576.64 Add: Revenues and Other Sources H8022 .23,468.24 Total -- 'x6023---- $ 254,044.88 Deduct: Expenditures and other Uses H8024 134,246.29 Total Before Adjustments H8025 $ 119;798.59 Adjustments Add (Specify): Total Other Additions $ Deduct (Specify): -Total Other Deductions $ Fund Balance, End of Fiscal Year* H8029 $ 119.79R_99 *Total includes Reserved and Unreserved portions of Fund Balance The Notes to the Financial Statements are an integral part of this statements Page 51 M STATEMENT 49 ASSETS Cash Cash Time Deposits Tax Anticipation Notes Fiscal Agent Total Cash Investments SPECIAL ASSESSMENT FUND FOR BALANCE SHEET AS OF , LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE P200 P201 P221 P223 P450 Other Receivables Assessment Receivable Current P370 Deferred P371 Municipality Share, Current P372 Municipality Share, Deferred P373 Total Other Receivables Due from Other Funds P391 $ Accounts Payable Accrued Liabilities Retained Percentages Notes Payable Tax Anticipation Bond Anticipation Total Notes Payable other Liabilities Interest Payable Overpayments Total Other Liabilities $ Due to Other Funds Bonds and Long -Term Liabilities $ Capital Notes Bonds Bond Interest & Matured Bonds Total Bonds and Long -Term Liabilities Total Liabilities Deferred Revenues Fund Balance - Reserved Encumbrances Page 52 P600 $ P601 $ P605 $ P620 $ P626 P691 $ P700 $ P_ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget P909 $ Unappropriated P909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) $ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS P8009 $ AND FUND BALANCE P8019 .$ The Notes to the Financial Statements are an integral part of this statement. $ P625 $ P690 P630 $ P627 $ P628 P629 P $ P691 $ P700 $ P_ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget P909 $ Unappropriated P909 Total Unreserved $ Total Fund Balance (Reserved & Unreserved) $ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS P8009 $ AND FUND BALANCE P8019 .$ The Notes to the Financial Statements are an integral part of this statement. • STATEMENT 50 SPECIAL ASSESSMENT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED I REVENUES AND OTHER SOURCES Revenues Real Property Tax Items Use of Money and Property Miscellaneous Local Sources State Aid Federal Aid Total Revenue Interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Services Debt Service (Principal & Interest) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES EDP MODIFIED CODE BUDGET $ P500M P510M $ P950M P960M $ ACTUAL PRIOR YEARS CURRENT YEAR The Notes to the Financial Statements are an integral part of this statement. VARIANCE FAVORABLE ENCUMBRANCES (UNFAVORABLE) $ Page 53 STATEMENT 51 SPECIAL ASSESSMENT FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR THE FISCAL YEAR ENDED , EDP Code Fund Balance, Beginning of Fiscal Year* P8021 $ Prior Period Adjustments (Specify): - Page 54 Fund Balance, Beginning of Fiscal Year Restated $ Add: Revenues and Other Sources P8022 Total P8023 $ Deduct: Expenditures and Other Uses P8024 Total Before Adjustments P8025 $ Adjustments: Add (Specify): Total Other Additions $ Deduct (Specify): Total Other Deductions $ Fund Balance, End of Fiscal Year* P8029 $ *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. • 0 STATEMENT 52 EDP ASSETS CODE Cash Cash 14200 Time Deposits - M201 Petty Cash M210 From obligations M220 Total Cash Investments M450 Billings for Supplies and Services (Other Receivables) M381 Due from Other Funds M391 Due from Other Governments M440 Inventory of Materials & Supplies 14445 Prepaid Expenses (Other Assets) M480 Fixed Assets Land M101 Buildings M102 Allow. for Depreciation -Bldgs. M112 Machinery and Equipment M104 Allow. for Depreciation-M&E M114 Total Net Fixed Assets INTERNAL SERVICE FUND BALANCE SHEET As of , LIABILITIES AND FUND EQUITY Accounts Payable Accrued Liabilities Bond Anticipation Notes Payable $ Other Liabilities - overpayments $ Due to Other Funds Long -Term Debt Payable $ Capital Notes Bonds $ TotarLong-Term Debt Payable $ Total Liabilities $ Deferred Revenue $ Fund Equity Contributions from Other Funds $ Retained Earnings ( ) Total Fund Equity $ TOTAL ASSETS M8009 $ TOTAL LIABILITIES AND FUND EQUITY The Notes to the Financial Statements are an integral part of this statement. Page 55 EDP CODE M600 $ M601 $ M626 $ 14690 $ M630 $ 14627 $ 14628 $ 14691 $ M800 $ M909 $ $ M6019 $ STATEMENT 53 INTERNAL SERVICE FUNDS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS FOR FICAL YEAR ENDED , EDP Operating Revenues CODE TOTAL Charges for Services $ $ Rental of Equipment, Other Governments M2416 $ Other (specify) $ $ Total Operating Revenues $ Operating Expenses Cost of Materials Used: Inventory at Beginning of Fiscal Year $ �� Add: Purchases Total Less: Inventory at End of Fiscal Year Cost of Materials Used M1660.4 $ �� Personal Services .1 Contractual Expenses .4 Employee Benefits .8 Depreciation M1994.4 Other (specify) Total Operating Expenses $ Operating Income (Loss) $ �� Non -Operating Revenues Sale of Scrap and Excess Materials M2650 $ �� Gain of Disposition of Assets M2675 Insurance Recoveries M2680 Other Compensation for Loss M2690 Interfund Transfers M5031 Other (specify) Total Non -Operating Revenues (Add) $ �� Non -Operating Expenses (specify $ Total Non -Operating Expenses(Deduct) $ �� Net Income (Loss) $ �� Retained Earnings - Beginning of Fiscal Year M8021 Adjustments (specify) Retained Earnings - End of Fiscal Year M8029 $ �� The Notes to the Financial Statements are an integral part of this statement. • INTERNAL SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Page 56 =luaucalels STgl 3o lzud TezbaluF us azp sa.uauialpl.S TeTOueutd agl of salon ags $ $ $ $ TplTdpO bupfaoM uF (aseazoaQ) assazouI lam SGTITTTgPTI PanSOOV algpdpd slun000y sasuadxH p;edazd sOTTddns pup sTeizagvw 3o daOluanu2 spund zagl0 mond ana algeATOOag slunoOog lan slusurlsanui (sase92090) TeITCTeO BuTXaOM 37Tl0033g SOOueTeH lun000V aT sabueg0 an $ $ $ $ Teltdp0 buzxzoM ut (aseazoaQ) aseazou2 lam Tel?de0 buTxaoM 3o as!1 TP -401 zagl0 lgao =ay buoi 3o uoilzog luazzn0 suOT4vfDTTgo 30 luauIO:MaU deTlnO Telzde0 ' :TEITdeO buT%aOM 30 sasfl $ $ $ $ TelTdeO buTxaOM 30 sa0anOS Telodi slassy luazzn0 uom 3o seTvs zag40 Pup 'Tpoou alplS 'Tpaepad :suoTingiz4uo0 suoilpbTTgO uioz3 gsp0 $ $ $ $ SUOzlpzad0 dq papzAOzd Te4zdp0 buzx.TOM uozleToazdao Te4idp0 buTVOM bu-c.TznbaU lou suialI $ $ $ $ gw0ouI lam :suoTgpzado rhos :TeltdpO BUTNaOM 3o se0anoS SUNn3 HOIMRS 'IVMIHZNI ' QHaNH HVEX 'PiOSIH Hoa SaMd HOIAHUS `IBNHEINI NOIZIsod rmomvNId Ni SHJNvH0 30 mawasKSs aami 00 LS abpg s 45 SNHWHSNSs a STATEMENT 55 ASSETS Cash Cash Time Deposits Petty Cash From Obligations For Revenue Anticipation Notes Fiscal Agent From Capital Indebtedness Total Cash Investments EDP CODE E200 E201 E210 E220 E222 E223 E228 E450 Accounts Receivable E380 Unbilled Accounts Receivable E383 Less: Allow. for Receivables E389 Net Accounts Receivable Due from Other Funds E391 Inventory of Materials & Supplies E445 Restricted Assets Cash Special Reserves E230 Cash Customer Deposits E235 Investments Special Reserves E452 Total Restricted Assets ENTERPRISE FUND BALANCE SHEET AS OF $ $ $ $ Prepaid Expenses (Other Assets) Long Term Receivables Long Term Leases Mortgages Receivable Total Long Term Receivables Fixed Assets Land Buildings Less: Allow. for Depreciation - Buildings Net Buildings Improvements other Than Bldgs. Less: Allow. for Depreciation - Other Improvements Net Other Improvements Machinery and Equipment Less: Allow. for Depreciation - Mach. & Equip. Net Machinery & Equipment Construction Work in Progress Total Net Fixed Assets TOTAL ASSETS The Notes to the Financial Statement are an integral part of this statement 0 Page 58 EDP CODE i� E454 $ E455 $ E101 $ E102 $ E112 E103 $ E113 ( ) E104 $ E114 E105 $ $ E8009 $ FM STATEMENT 55 LIABILITIES, DEFERRED REVENUES AND FUND EQUITY Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation Budget Bond Anticipation Total Notes Payable Other Liabilities Overpayments Total Other Liabilities EDP CODE E600 $ E601 $ E621 E622 E626 E690 E_ E Due to Other Funds E630 Due to Other Governments E631 Retained Percentages - E605 Customer Deposits E615 Long -Term Debt Payable Capital Notes E627 Bonds E628 Bond Interest & Matured Bonds E629 Installment Purchase Debt E685 Total Long -Term Debt Other Long -Term Liabilities Due to State Employee Retirement System E636 Advances from Other Funds E639 Total Other Long -Term Liabilities Total Long -Term Debt and Other Liabilities ENTERPRISE FUND BALANCE SHEET $ Deferred Revenues Fund Equity: Contributions Other Funds Other Sources Total Contributions Retained Earnings Restricted Designated for Debt Service Earnings on Investment of Capital Debt Premium on Securities Issued Accrued Interest on Securities Issued Reserve for Bonded Debt Mandatory Reserve for Bonded Debt other Reserves Total Restricted Retained Earnings Unrestricted Total Retaintd Earnings TOTAL LIABILITIES, DEFERRED REVENUES AND FUND EQUITY Total Liabilities $ The Notes to the Financial Statements are an Integral parT of this statement. EDP CODE E691 $ E800 E802 $ E850 E851 E852 E884 E888 E_ E E E909 $ E8019 $ Page 59 STATEMENT 56 Operating Revenues Charges for Services Rental of Equipment, Other (specify) Other Governments ENTERPRISE. FUNDS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS FOR FISCAL YEAR ENDED EDP CODE TOTAL Total Operating Revenues Operating Expenses Cost of Materials Used: Inventory at Beginning*of Fiscal Year Add: Purchases Total Less: Inventory at End of Fiscal Year Cost of Materials Used Personal Services Contractual Expenses Employee Benefits Depreciation Other (specify) Total Operating Expenses Operating Income (Loss) Non -Operating Revenues Sale of Scrap and Excess Materials Gain of Disposition of Assets Insurance Recoveries Other Compensation for Loss Interfund Transfers Other (specify) Total Non-operating Revenues (Add) Non -Operating Expenses ( specify E2416 E1660.4 .1 .4 .8 E1994.4 E2650 E2675 E2680 E2690 E5031 Total Non -Operating Expenses(Deduct) Net Income (Loss) Retained Earnings - Beginning of Fiscal Year E8021 Adjustments (specify) Retained Earnings - End of Fiscal Year E8029 Page 60 ENTERPRISE FUNDS �he Notes to the Financial Statements are an integral part of this statement. $ $ �he Notes to the Financial Statements are an integral part of this statement. STATEMENT 57 COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ENTERPRISE FUNDS FOR FISCAL YEAR ENDED , Sources of Working Capital: Operations: Net Income Items not Requiring Working Capital Depreciation Working Capital Provided by Operations Cash from Long -Term Obligations (Capital Notes, Bonds, etc.) Contributions; Federal, State Local, and Other Sales of Non Current Assets Total Sources of Working Capital Uses of Working Capital: Capital Outlay Retirement of Long -Term Obligations (Capital Notes, Bonds, etc.) Increase in Current Portion of Long Term Debt Other Total Use of Working Capital Net Increase (Decrease) in Working Capital Net Changes in Account Balances Effecting Working Capital (Decreases) Cash Investments Net Accounts Receivable Due From Other Funds Inventory of Materials and Supplies Prepaid Expenses Accounts Payable Accrued Liabilities Net Increase (Decrease) in Working Capital ENTERPRISE FUNDS TOTAL The Notes to the Financial Statements are an i.ntegral'Dart of this statement. Page 61 $ 1,152.50 500.00 $ 1,652.5 $ $ $ $ p 1,652.50 ti STATEMENT 58 TRUST AND AGENCY FUNDS BALANCE SHEET AS OF December 31 1982 ASSETS DO NOT AGENCY FUND LIABILITIES DO NOT KEY ENTER IKEY ENTER CASH 1 $ 1,652.50 Consolidated Payroll I T10.I Cash [T200i State Retirement System' I T18 Time Deposits X22011 Group Insurance T20 Total I I $ 1.652.50 State Income Tax T21 Federal Income Tax T22 INVESTMENTS Income Executions T23 Associations and Union Dues T24 Securities & Mortgages IT4551 $ U.S. Savings Bonds T25 I Social Security Taxes T26 Accrued Interest on N.Y. City Income Tax T28 Securities IT4561 Guaranty and Bid Deposits T30 Street Opening Deposits T31 Personal Property IT4571 Tax Redemption T40 Joint Tax Liens T41 Real Property IT4581 Receivers Fund T42 Receivers Operating Fund T43 Total I $ ---_Surplus from Tax Sales T44 I Foreign Fire Insurance T50 RESTRICTED ASSETS Sale of Unclaimed Property T52 Total Agency Funds Cash Special Reserves IT2301 $ FUND BALANCE Expendable Trusts Investments Special Reserves IT4521 Local Firemens Pension Fund Tll Local Police Pension Fund T12 Workers Compensation Reserve T14 Total I I $ 1,652.50 Unemployment Insurance Reserve T15 Park Land Deposits I T37 Cemetery Lot Fund T90 Library Trust Fund T91 Other (Specify) Total Expendable Trust Non -Expendable Trusts Cemetery Lot Fund T95 Library Trust Fund T96 Other (Specify) Total Expendable Trust I f TOTAL ASSETS $ 1,652.50 Total Fund Balance (Expendable & Non -Expendable) .The Notes to the Financial Statements are an integral part of this statement. $ 1,152.50 500.00 $ 1,652.5 $ $ $ $ p 1,652.50 ti STATEMENT 59 ASSETS Land Buildings Improvements Other Than Buildings Machinery and Equipment Construction Work in Progress TOTAL ASSETS Page 63 GENERAL FIXED ASSETS ACCOUNTS* TOTAL INVESTMENT IN K8009 $ R17. 775_F,4 GENERAL FIXED ASSETS *Should not include Fixed Assets of Proprietary Funds. The Notes to the Financial Statements are an integral part of this statement. 435,039.95 377,175.68 K8019 $ gig 715- The 15_ EDP EDP CODE INVESTMENT IN GENERAL FIXED ASSETS CODE K101 $ 27,142.00 Bonds and Notes K151 $ K102 350,033.68 Current Appropriations K152 Gifts x153 K103 State Aid X156 K104 435,039.95 Federal Aid K157 K105 Other (Specify). ' K158 TOTAL INVESTMENT IN K8009 $ R17. 775_F,4 GENERAL FIXED ASSETS *Should not include Fixed Assets of Proprietary Funds. The Notes to the Financial Statements are an integral part of this statement. 435,039.95 377,175.68 K8019 $ gig 715- The 15_ STATEMENT 60 ASSETS Amount Available in Debt Service Fund Provision to be Made in Future Budgets for Capital Indebtedness TOTAL AMOUNT AVAILABLE AND TO BE PROVIDED IN FUTURE BUDGETS GENERAL LONG-TERM DEBT • EDP CODE W 120 $ W 125 4,R11 ,9(14.45 '1 C EDP LIABILITIES CODE Capital Notes Payable W-627 Bond Payable W 628 Due to Other Governments W 631 Installment Purchase Debt W 685 Other Long -Term Debt W 689 TOTAL LIABILITIES W8012 *Do not include Long -Term Debt of Proprietary Funds or Special Assessment Funds. The Notes to the Financial Statements are an integral part of this statement. Page 64 NOTE 1 Basis of Accounting. NOTES TO FINANCIAL STATEMENTS Summary of Significant Accounting Policies Page 65 NOTES TO FINANCIAL STATEMENTS 0 Page 66 0 NOTES TO FINANCIAL STATEMENTS Page 67 List Separately By Date Of Issue Total Tax Anticipation Notes Revenue Anticipation Notes: 1 STATEMENT OF INDEBTEDNESS Page 66 WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT MonthICurrent I Outstanding Do Not Include Renewals Here Outstanding Final ]EDP I And ]Interest] Beginning of [Issued During Paid During (Code Year* Rate r I End of Maturity I I ] Fiscal Year � Fiscal Year � Fiscal Year Fiscal Year Date I— T I P I 1 I 3 5 I 7 1 I ri Total Revenue I I Anticipation Notes 1 8621 1 ] Budcet Notes: I I I I i Total Budget Notes1 8631 I [ [ Urban. Renewal Notes I Total Urban Renewal Notes 1 8641 Capital Notes: (Complete Page 72 for each issue listed below) .i IJ Total Capital Notes 1 8651 1 1 1 *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LP. OFLEASE INSERT 4 DIGITS, FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN AS 01/81. DATE. STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT I IMonthlCurrent I Outstanding I Do Not Include Renewals Here I Outstanding I Final List Separately By (EDP I And IInterestl Beginning of (Issued During I Paid During I End of ('Maturity Date Of Issue, ICodelYear*1 Rate I Fiscal Year I Fiscal Year I Fiscal Year I Fiscal Year I Date I I T I P 1 1 1 3 1, . 5 1 7 1 Proceeds 888 Bonds (list by purpose) (Complete Page 73 for each issue listed below) I I I SnNder Hill Road Water I 69 /761 6.00 1 128,000.00 1 I 6 000.00 I 322-000.00 103/2003 2nd I I I --r I I South Hill Water Ext. I b9 /76L 6.-0 I 32.500.00 I I 1.500.00 1 31.000.00 103/99 I I i I I I I Total Bonds 1 8671 I I CONTINUED 01 PAGE 70 1 1 I Authority Loans 1 8691 1 1 1 1 1 I *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE, PLEASE INSERT 4 DIGITS, FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN AS 01/81. Page 69 (Complete Page 72 for each issue listed below) Second South Hill Wao er IY p3 / 821 9.60 1 204,370.00 1 1 6,720.00 1 197,650.00 Second South Hill Wate Note #2ly pI 3 / 821 9.60 1 158,630.00 I 1 5,280.00 1 153,350.00 1 1 Coddington Rd. Water Ext. IY I I p3 / 821 9.60 I I 1 19,000.00 1 1 1,000.00 1 18,000.00 1 5 -area Sewer Ext. Note #1&2 IY 06 /821 9.25 1 490,000.00 1 1 30,000.00 1 460,000.00 1 Stone Quarry Rd. Water IY I pl / 821 9.75 1 237,500.00 1 I 12,500.00 1 225,000.00 IY I/ I I I I I I IY I/ I I I I I I I I I Total Bond Anticipation Notesl 8661 1 I 11.109.500.00 1 I 1 55.500.00 I 11.054.000.00 1 Proceeds 888 Bonds (list by purpose) (Complete Page 73 for each issue listed below) I I I SnNder Hill Road Water I 69 /761 6.00 1 128,000.00 1 I 6 000.00 I 322-000.00 103/2003 2nd I I I --r I I South Hill Water Ext. I b9 /76L 6.-0 I 32.500.00 I I 1.500.00 1 31.000.00 103/99 I I i I I I I Total Bonds 1 8671 I I CONTINUED 01 PAGE 70 1 1 I Authority Loans 1 8691 1 1 1 1 1 I *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE, PLEASE INSERT 4 DIGITS, FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN AS 01/81. Page 69 29 STATEMENT OF INDEBTEDNESS INDEBTEDNESS AYE EXEMPT FROM CONSTITUTIONAL DEBT LIMIT Page 70 Ix I/ I ]MonthlCurrent I Outstanding I Do Not Include Renewals Here I Outstanding I Final List Separately By ]EDP I And IInterestl Beginning of ]Issued During I Paid During I End of I Maturity Date Of Issue ICodelYear*I Rate I Fiscal Year I Fiscal Year I Fiscal Year I Fiscal Year ] Date I I T I P 1 1 I 3 ] 5 I 7 I ;apital Notes ' (Complete Page 72 for each issue listed below) Ix I/ I I I I I I I I I I I Ix I/ I I I I I I I I I IX I/ I I Ix I/ I I I I I I Ix I I I/ I I I I I Total Capital Notes I 1 8751 I I I 1 1 Bond AXJTMU ai�zs (Complete Paae 72 for each issue listed below) IY InQ/7h Y theast Sewer IY I terville Rd. area Sewer IY .th Hill Sewer Notes 1,20 IY r1, Will co,.,A,- stir 1 IY South Hill Sewer Ext 2 IY 109/761 6.00 I 82 000.00 1 1 4,000.00 I 78 000.00 103/99 Joint Activity - Bolton Pointl I I I 1.mro,- c„nnly IY 108/771 6.70 13,339,614.55 I I 179 710.20 13,159,904.35 108/96 **BANS Redeemed From I I Bond Proceeds 1 8881 ®*ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. .PLEASE INSERT 4 DIGITS. FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN. AS 01/81. 0 STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT I IMonthICurrent I Outstanding I DO Not Include Renewals Here I outstanding I Final List By Purpose ]EDP I And IInterestl Beginning of ]Issued During I Paid During I End Of 1 Maturity ]CodelYear+'1 Rate I Fiscal Year I Fiscal Year 1 Fiscal Year ] Fiscal Year 1 Date I I T I P I 1 1 3 I 5 I 7 I (Complete Page 73 for each issue, listed below Please note callable features of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements). •'ON :?EW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS. FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN AS 01/81. Page 71 I I I I I I I I I I I Total Bonds 1 8771 1 I 74,nnn noI Is,nnn nn 66,nnn nni 1 1 I 1 I 1 State or Authority Loans 1 8791 TOTAL OF ALL INDEBTEDNESS 1 8241 1 1 6,230,114.55 1 I 364,210.20 ] 5,865,904.351 Please note callable features of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements). •'ON :?EW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS. FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN AS 01/81. Page 71 • INDEBTEDNESS BY PURPOSE FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES EDP Code BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE Audit and General I Water I Sewer I Highway I Revenue Producing I Date of Exempt Issue or From Latest IFA *IF ISSUE IS EXEMPT FROM DEBT LIMIT WRITE "YES", �-? NOT EXEMPT WRITE "NO". Page 72 MATURITY SCHEDULE ' BONDS ISSUED DURING THE YEAR I I I I I EDP CODEI I I 1 I OF ISSUE I I I I FOR A. & C. USE ONLY I CE 1100.00 .001100.00 .001100.00 .001100.00 .001100.00 .00 TOTAL PRINCIPAL 1 PR I DATE OF ISSUE* 1 DT INTEREST RATE (In Decimals) I PC 1 I I I 1 MONTH, DAY and YEAR OF FINAL MATURITY I DM I I I I Amount of Principal Re- 1 1$ 1$ 1$ 1$ I$ deemed in or to be Re- I I I deemed in Fiscal Year 1 1 I I I I Ending in I I I I I I (PLEASE INSERT I 1 1 YEARS -LAST TWO DIGITS ONLY) Continue on Reverse Side *PLEASE INSERT SIX DIGITS, FOR EXAMPLE, JANUARY 1, 1981, SHOULD BE SHOWN AS01/01/81. NOTE: if two or more purposes are combined in a consolidated issue, show the maturity schedule for each purpose, Page 73 r� Amount of Principal Re- deemed in or to be Re- deemed in Fiscal Year Ending In PLEASE INSERT YEARS LAST TWO DIGITS ONLY: 1w, MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR EDP CODE Page 74 •a) i 1 ' 3 SCHEDULE 1 GENERAL FUND - TOWNWIDE DETAIL OF REVENUE Page 75 EDP EDP CODE CODE REAL PROPERTY TAXES A1001 $ 255,320.00 DEPARTMENTAL INCOME - Carried Forward $ 2,934.90 Repayments of Burials A1848 REAL PROPERTY TAX ITEMS Park and Recreation Charges A2001 Gain form Sale of Tax Acquired Recreation Concessions A2012 Properties A1051 Special Recreational Facility Federal Payments in Lieu of Taxes A1080 Charges A2025 Other Payments in Lieu of Taxes A1081 1.442.19 Contribution form Private Agency Settlement of Railroad Taxes A1082 for Youth A2070 Interest and Penalties A10904.465 Zoning Fees A2110 Total Real Property Tax Items $ 1 907.?708 Planning Board Fees A2115 Refuse and Garbage Charges A2130 NON -PROPERTY TAX ITEMS Charges for Cemetery Services A2192 Sales Tax A1120 Franchises A1170 Total Non -Property Tax Items $ _ DEPARTMENTAL INCOME Total $ 2,914.90 Supervisor (or Comptroller) Fees A1230 $ Town Clerk Fees A1255 1,938.90 INTERGOVERNMENTAL CHARGES Police Fees A1520 Tax and Assessment Services A2210 $ Public Pound -Dog Control Fees A1550 996.00 Dog Control Services A2268 Safety Inspection Fees A1560 Public Works Services A2300 Health Fees A1601 Other Economic Assistance and Ambulance Charges A1640 Opportunity Services A2349 Public Works Services A1710 Youth Recreation Services A2350 Parking Lots and Garages A1720 Refuse and Garbage Services A2376 On Street Parking Meter Fees A1740 Repayments of Home Relief A1840 Total $ SCHEDULE 1 USE OF MONEY AND PROPERTY Interest and Earnings Rental of Real Property Rental of Real Property, Other Governments Rental of Equipment, Other Governments Commissions Total LICENSES AND PERMITS Business and Occupational Licenses Game of Chance Licenses Bingo Licenses Dog Licenses Licenses, Other Building Permits Permits, Other Total FINES AND FORFEITURES Fines and Forfeited Bail Fines and Penalties Dog Cases Forfeiture of Deposits Total 0 GENERAL FUND - DETAIL OF REVENUES EDP CODE A2401 $ 16,828.48 A2410 A2412 A2416 A2450 $ 16.828.48 A2501 $ A2530 A2540 A2544 1,247,99 A2545 A2555 A2590 $ 1.247.99 A2610 $ 24.561.00 A2611 A2 62 0 $ 24 561.00 SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials Sale of Refuse for Recycling Minor Sales, Other Sales of Real Property Sales of Equipment Insurance Recoveries Total MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years W EDP CODE A2651 A2655 A2660 A2665 A2680 999.00 A2690 $ 999.00 Expenditures A2701 $ Gifts and Donations A2705 Endowment and Trust Fund Income A2755 CETA-Title II A2762 Title III A2763 Title IV A2764 Title'VI A2766 Title VII A2767 Title VIII A2768 Refunds & Reimbursements includingk2770 6,$77.53 Total reimb. shared cast of word Processor 6577.55 INTERFUND REVENUES Interfund Revenues A2801 $ Page 76 4 SCHEDULE 1 EDP CODE STATE AID II Per Capita (Revenue Sharing) A3001 Mortgage Tax A3005 Loss of Railroad Tax Revenue A3007 Tax Abatements A3015 Narcotics Control A3484 Program for Aging A3772 Recreation for the Elderly A3801 Youth Projects A3820 Rpypnue Sharing -Town Hall Rehab._:.. ..A98R7 Total •Transfer to Statement 2 "Transfer to Statements 2 and 3 GENERAL FUND - DETAIL OF REVENUES $ 119,461.00 EDP CODE FEDERAL AID CETA - Title II A4721 Title III A4731 Title IV A4741 Title VI A4761 Title VII A4771 Title VIII A4781 Programs for Aging A4772 Total Revenues INTERFUND TRANSFERS Interfund Transfers A5031 TOTAL REVENUESAND OTHER SOURCES A6000 Page 77 $ •• r $ 4Q9�F,7.77 +* SCHEDULE 1 GENERAL GOVERNMENT SUPPORT Town Board Justices Traffic Violations Bureau Supervisor Director of Finance Comptroller Auditor Budget Purchasing Assessment Tax Collector Clerk Law Personnel Engineer Elections Board of Ethics Public Works Administration EDP CODE A1010_ A1110 A1130 A1220 A1310 A1315 A1320 A1340 A1345 A1355 A1330 A1410 A1420 A1430 A1440 A1450 A1470 A1490 GENERAL, FUND - DETAIL OF EQUIPMENT PERSONAL AND OTHER CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURE 0 1 2. 4 $ 12.872.05 $ 12.000 00 $ 82.80 $ 789.25 18.832.42 11.200.00 7.632.42 1 •. . :11 11 603.96 3„8,99.69 3-030:00 179.00 690.69 15 5;0 5.04 14,000.00 ,1,y055_f14 9.,384 . S(1 9 , 000.00 An _ u 38-980.49 18,S24.02 SA, 40 45.925.93 44.500.00 392.04 1,033.89 9,004.18 4.675.36 2.690.00 1.638.82 EMPLOYEE BENEFITS 8 Page 78 • SCHEDULE 1 Total *Transfer to Statement 2 Page 79 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURE 0 1 2 4 . 59,617.13 3,602.10 34,644.71 21.370.32 4.247.37 $ 259,658.69' $ 148,531.48 $ 37,988.55 $ 73,138.66 $ EMPLOYEE BENEFITS 8 EDP CODE GENERAL GOVERNMENT SUPPORT (Cont'd) Buildings A1620 Central Garage A1640 Central Communication System A1650 Central Storeroom A1660 Central Printing and Mailing A1670 Central Data Processing A1680 Unallocated Insurance A1910 Municipal Association Dues A1920 Judgments and Claims A1930 Purchase of Land A1940 Taxes and Assessments A1950 Total *Transfer to Statement 2 Page 79 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURE 0 1 2 4 . 59,617.13 3,602.10 34,644.71 21.370.32 4.247.37 $ 259,658.69' $ 148,531.48 $ 37,988.55 $ 73,138.66 $ EMPLOYEE BENEFITS 8 SCHEDULE 1 PUBLIC SAFETY Public Safety Administration Communication System Police Jail Traffic Control On -Street Parking Fire Fighting Control of Dogs Control of Other Animals - Include Bounties Safety Inspection Civil Defense Demolition of Unsafe Buildings Total HEALTH Public Health Registrar of Vital Statics Narcotic Guidance Council Joint Hospital Ambulance •Total *Transfer to Statement 2 GENERAL FUND - DETAIL OF EXPENDITURES PERSONAL EDP CODE A3010 A3020 A3120 A3150 A3310 A3320 A3410 A3510 A3520 A3620 A3640 A3650 A4010 A4020 A4210 A4525 A4540 TOTAL 0 $ 1 EQUIPMENT AND OTHER CONTRACTUAL CAPITAL OUTLAY EXPENDITURES 2 4 $ $ $ EMPLOYEE BENEFITS 8 $ 4,432.23 • $ 21979.54 $ $ 1,452.69 $ $ $ $ $ $ Page 80 • SCHEDULE 1 Superintendent of Highways Garage Street Lighting Sidewalks Off -Street Parking Bus Operations Total ECONOMIC ASSISTANCE AND OPPORTUNITY Administration Home Relief CET& - Administration Title II Title III Title IV Title VI Title VII Title VIII Publicity Veterans Services Programs for Aging Total Transfer to Statement 2 GENERAL FUND - DETAIL OF EXPENDITURES I Page 81 A5410 A5650 $ 55 464_56_* $19,.400.00 $ $ _36.064.56 $ A6010 $ A6140 A6210 A6220 A6230 A6240 A6260 A6270 A6280 A6410 A6510 A6772 $ $ PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 A5010 $ 19,667.35 $ 19,400.00 $ $ 267.35 $ A5132 11.104.52 11.104.52 A5182 21.357.05 21.357.05 A5410 A5650 $ 55 464_56_* $19,.400.00 $ $ _36.064.56 $ A6010 $ A6140 A6210 A6220 A6230 A6240 A6260 A6270 A6280 A6410 A6510 A6772 $ $ SCHEDULE 1 Total *Transfer to Statement 2 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES 0 1 2 4 a. 527.28 63,359.05 331.27 527.28 63.359.05 331.27 EMPLOYEE BENEFITS 8 $ 64,217.60 * $ $ $ 64.217.60 $ Page 82 EDP CODE CULTURE AND RECREATION Parks A7110 Playgrounds and Recreation Centers A7140 Joint Recreation Projects A7145 Special Recreational Facilities A7180 Youth Programs A7310 Joint Youth Project A7320 Library (Other than Town) A7410 Museum A7450 Historian A7510 Historical Property A7520 Celebrations A7550 Adult Recreation A7620 Total *Transfer to Statement 2 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES 0 1 2 4 a. 527.28 63,359.05 331.27 527.28 63.359.05 331.27 EMPLOYEE BENEFITS 8 $ 64,217.60 * $ $ $ 64.217.60 $ Page 82 imp SCHEDULE 1 HOME AND COMMUNITY SERVICES Zoning Planning Joint Planning Research Refuse and Garbage Community Beautification Drainage Conservation Programs General Natural Resources Cemeteries. GENERAL FUND - DETAIL OF F EDP CODE A8010 A8020 A8025 A8030 A8160 A8510 A8540 A8710 A8790 A8810 TOTAL 0 n PENDITURES Page 83 EQUIPMENT . PERSONAL AND OTHER CONTRACTUAL EMPLOYEE SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 1 2 4 8 $ $ Total $ * $ $ $ *Transfer to Statement 2 SCHEDULE 1 EMPLOYEE BENEFITS State Retirement Fire and Police Retirement Social Security Worker's Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital and Medical Insurance Total DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Tax Anticipation Notes Revenue Anticipation Notes Installment Purchase Debt State Loans GENERAL FUND - DETAIL OF EXPENDITURES EDP CODE A9740.6 A9750.6 A9760.6 A9770.6 A9785.6 A9790.6 Total TOTAL DEBT INTEREST A9010.8 $ 14.245.87 Serial Bonds ASJ15.8 $ Statutory Bonds A9030.8 9.401.01 Bond Anticipation Notes* A9040.8 6 741.12 Capital Notes A9045.8 Budget Notes A9050.8 Tax Anticipation Notes A9055.8 Revenue Anticipation Notes A9060.8 14.733.03 Installment Purchase Debt A9790.7 State Loans $ 45,121.03 * Total ---TOTAL-EXPENDITURES A9901.9 $ INTERFUND TRANSFERS A9710.6 $ Other Funds A9720.6 Capital Projects Fund A9730.6 Contributions to Other Funds A9740.6 A9750.6 A9760.6 A9770.6 A9785.6 A9790.6 Total TOTAL & OTHER USES A9999.0 *Transfer to Statement 2 0 **Transfer to Statements 2 and 3 Page 84 $ 428,894.11* $ 428,894.11** EDP CODE A9710.7 $ A9720.7 A9730.7 A9740.7 A9750.7 A9760.7 A9770.7 A9785.7 A9790.7 $ * A9901.9 $ A9950.9 A9961.9 & OTHER USES A9999.0 *Transfer to Statement 2 0 **Transfer to Statements 2 and 3 Page 84 $ 428,894.11* $ 428,894.11** •SCHEDULE 2 GENERAL FUND - TOWN OUTSIDE VILLAGE Page 85 *Transfer to Statement 5 **Transfer to Statements 5 and 6 DETAIL OF REVENUES EDP CODE REAL PROPERTY TAXES B1001 $ Real Property Tax Items B1080 6,930.68 SALES TAX B1120 $ DEPARTMENTAL INCOME Police Fees B1520 $ Health Fees B1601 Zoning Fees B2110 1 9(,8.R1 Planning Board Fees B2115 $ Total USE OF MONEY AND PROPERTY Interest and Earnings B2401 $ 17,930.41 $ 17.930:41. Total MISCELLANEOUS LOCAL SOURCES T.V. Franchaise TAx B2770 3,153.62 Miscellaneous B2770 210.43 $ Total 9.7h4-05 STATE AID Per Capita B3001 $ 128.258.00 Youth Programs B3820 Mortgage B3005 54.267.35 $ Total 1R9�595 45 Total Revenues $ 919,719 3n INTERFUND TRANSFERS Interfund Transfers B5031 TOTAL REVENUES AND OTHER SOURCES B6000 Page 85 *Transfer to Statement 5 **Transfer to Statements 5 and 6 SCHEDULE 2 GENERAL FUND - TOWN OUTSIDE VILLAGE DETAIL OF EXPENDITURES PERSONAL TOTAL SERVICES EDP CODE 0 1 GENERAL GOVERNMENT SUPPORT 77n *trra33oeater�drsanee Miscellaneous -5}9- $ 25.00. Attorney B1420 19.060.00 $ 19.060.00 Con ti n,Q�V B 19 90 Total $ 1q * $ 19.060.00 PUBLIC SAFETY Police Safety Inspection Total B3120 $ 267.46 B3620 EQUIPMENT AND OTHER CONTRACTUAL EMPLOYEE CAPITAL OUTLAY EXPENDITURES BENEFITS 2 4 8 $ 25.00 $ 267.46 $ E $� $ HfALT i TRANSPORTATION Public Health B4010 $ $ $ $ Registrar of Vital Statistics B4020 Bus Operations B5630 10.308.05 $ $ 10,308.05 Total $ lO �4OR_OS * $ $ $ 10:3oH.os CULTURE - RECREATION Playgrounds & Recreation Centers Youth Programs Library Total HOME AND COMMUNITY SERVICES Zoning Planning Refuse and Garbage Total • Transfer to Statement 5 B7140 $ $ $ B7310 B7410 $ $ $ * $ $ $ 267.46 $ E $� $ HfALT i TRANSPORTATION Public Health B4010 $ $ $ $ Registrar of Vital Statistics B4020 Bus Operations B5630 10.308.05 $ $ 10,308.05 Total $ lO �4OR_OS * $ $ $ 10:3oH.os CULTURE - RECREATION Playgrounds & Recreation Centers Youth Programs Library Total HOME AND COMMUNITY SERVICES Zoning Planning Refuse and Garbage Total • Transfer to Statement 5 B7140 $ $ $ B7310 B7410 B8010 $ 9,9 :.3.17 $ 26-130,00 200,00 • . 21, 11' 11 11 /1 n R H $ 56,/98.63— Page 86' $ $ $ * $ $ B8010 $ 9,9 :.3.17 $ 26-130,00 200,00 • . 21, 11' 11 11 /1 n R H $ 56,/98.63— Page 86' •SCHEDULE 2 EMPLOYEE BENEFITS State Retirement GENERAL FUND - TOWN OUTSIDE VILLAGE - DETAIL OF EXPENDITURES EDP CODE DEBT PRINCIPAL B9010.8 $ 6,295.57 Serial Bonds Fire and Police Retirement B9015.8 Social Security Workers' Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital and Medical Insurance Total xrranse ertt0SSL atements 5 and 6 B9030.8 2,956.98 B9040.8 1,350.28 B9045.8 B9050.8 B9055.8 Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Tax Anticipation Notes Installment Purchase Debt B9060.8 2.751.24 State Loans $ 13.354.07 -*--DEBT INTEREST Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Tax Anticipation Notes Revenue Anticipation Notes Installment Purchase Debt State Loans Page 87 EDP CODE B9710.6 $ B9720.6 B9730.6 B9740.6 B9750.6 B9760.6 B9785.6 B9790.6 B9710.7 B9720.7 B9730.7 B9740.7 B9750.7 B9760.7 B9770.7 B9785.7 B9790.7 Total $ TOTAL EXPENDITURES INTERFUND TRANSFERS Other Funds B9901.9 $ Capital Projects Fund B9950.9 Contributions to Other Funds B9540.9R9-9-61-9 1164663.00 Total $ 116.463.00 TOTAL EXPENDITURES AND OTHER USES B9999.0 $ 216.276.21 ** SCHEDULE 3 REAL PROPERTY TAXES NON -PROPERTY TAX ITEMS Sales Tax Distribution by County INTERGOVERNMENTAL CHARGES Public Work Services Snow Removal Services Total USE OF MONEY AND PROPERTY Interest and Earnings Rental of Equipment - Other Governments Total HIGHWAY FUNDS - DETAIL OF REVENUES REPAIR AND EDP TOTAL II IMPROVEMENT BRIDGE CODE II D1001 t___232 200.00 II$ 143.400.00 $______e_00 II II D1120 $ II $ $ II II D2300 $ 6,581.54 II D2302 II $ 6,581.54 II D2401 $ 22,108.22 II $ 13,542.64_ $ .00 D2416 MISCELLANEOUS LOCAL SOURCES Culvert Pipe D2770 Reimb. for Parks work D2770 Total II II $ 5,227.50 II $ --5,227.50 $ 26,800.65 II 16,149.90 II INTERFUND REVENUES II Interfund Revenues D2801 $ 116,463.00 II $ 116,463.00 $ .00 SNOW AND MACHINERY $---A7,400.00 $ 108,400.00 $ 6,581.54 $ 6.581.54 $ 3,466.73 $ 5,098.85 $ 10.650.75 It .00 $ .00 STATE AID II $ 61,916.00 $ II II $ Consolidated Highway Aid D3501 $ 18,111.00 II $ II 18,111,00 Total $ •18,111.00 II II $ 18,111.00 FEDERAL AID Federal Rev. Sharing D2882 Total Total Revenues INTERFUND TRANSFERS Interfund Transfers D5031 TOTAL REVENUES AND OTHER SOURCES • *Transfer to Statement 8 **Transfer to Statements $ 61,916.00 II $ 61,916.00 $ $ $ 612916.00 II 61,916.00 $ 556,407.91* II $ 37 ,810.0 $ 00 $-61,5 . _* II II II D6000 $ 556,407.911* II $ 374,810.04 $ .00 8 and 9 $ 61,517.48 $ 120,080.39 Page 88 SCHEDULE 3 EDP GENERAL REPAIRS CODE Personal Services .5110.1 Contractual Expenditures D5110.4 Employee Benefits D5110.8 e sena servic s .$512.1 Capita Outlay (CHIPS) D . 2.2 @ Perm. Improvements D5112.4 BRIDGE Personal Services D5120.1 Capital outlay D5120.2 Contractual Expenditures D5120.4 Employee Benefits D5120.8 MACHINERY TOTAL $ 47,100.00 37,304.44 16;304.$$ 135,284.10 ,00 .00 .00 Personal Services D5130.17,200,00 Capital Outlay .5130.2 4,852,00 Contractual Expenditures D5130.4 27,059.55 Employee Benefits D5130.8 MISCELLANEOUS Personal Services D5140.1 14.900.00 Contractual Expenditures D5140.4 5.266.98 Employee Benefits D5140.8 SNOW REMOVAL Personal Services D5142.1 q0 -[g7.68 Contractual Expenditures D5142.4 lq 9TR 7 5q Employee Benefits D5142.8 SERVICES FOR OTHER GOV'TS. Personal Services D5148.1 Contractual Expenditures D5148.4 Employee Benefits D5148.8 Total HIGHWAY FUNDS - DETAIL OF EXPENDITURES $ 384,275.34 * REPAIR AND IMPROVEMENT $ 47,100.00 37.304.44 II 135,284.10 II �I II II II II II II II II II II II II II II II II If II II II II II II II$ 274,676.54 BRIDGE MACHINERY $ .00 .00 .00 $ 7,200.00 4,852.00 27,059.55 Page 89 SNOW AND MISCELLANEOUS $ 14,900.00 5,266.98 3MEns .• .: rr $ $ 00 $__39.111.55 $70,487.25 *Transfer to Statement 8 This includes Regular Permgnent Improvements, Drainage Improvement, Burns Road Imp. Safer Off, A East Ithaca Circulation HIGHWAY FUNDS - DETAIL OF EXPENDITURES SCHEDULE 3 EDP TUTAL EMPLOYEE BENEFITS CODE 09010.8 17888,24 $�2 State Retirement D9030.8 Social Security D9040.8 _IQ 752,48 Workers' Compensation Unemployment Insurance D9055.8 Disability Insurance 09060.8 9 Hospital/Medical Ins. - Total DEBT PRINCIPAL 09710.6 $_ Serial Bonds Statutory Installment D9720.6 _ Bonds Bond Anticipation Notes D9740.6 Capital Notes D9750.6 Budget Notes D9785.6 Installment Pur. Debt DEBT INTEREST 09710.7 Serial Bonds Statutory Installment D9720.7 Bonds Bond Anticipation Notes D9730. 09740.7 Capital Notes 09750.7 Budget Notes 9785.7 Installment Pur. Debt D Total Total Expenditures INTERFUND TRANSFERS Transfer to Other 09901.9 Transfer to Cap' 09950.9 projects Fund Total TOTAL EXPENDITURES & D9999.0 • OTHER USES ..., .....,�FPr. to Statement BRIDGE .00 MACHs 1,100.00 1 040:.16- 1-157,68 SNOW AND MISCELLANEOUS _ $ 7,388.24 2 299-99 86 396-91- ------� $� $ 43 osi 62 $� r3 $� $---- 00 $moo $ $� page 90 SCHEDULE 4 DEPARTMENTAL INCOME Community Development Income USE OF MONEY AND PROPERTY Interest and Earnings MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures Other (Specify) Total FEDERAL AID Community Development Act Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES *Transfer to Statement 11 "Transfer to Statements 11 and 12 COMMUNITY DEVELOPMENT FUND - DETAIL OF REVENUES EDP CODE CD2170 $ CD2401' $ CD2701 $ CD4910 $ $ 4 CD5031 $ CD6000 $ Page 91 SCHEDULE 4 HOME AND COMMUNITY SERVICES Acquisition of Real Property Public Works, Facilities, Site Improvements Code Enforcement Clearance, Demolition, Rehab. Rehabilitation Loans and Grants Special Projects for Elderly and Handicapped Payments for Loss of Rental Inc. Disposition of Real Property Provision of Public Services Payment of Non -Federal Shares Completion of Urban Renewal Project Relocation Payments and Assist. Planning and Management Development Administration Model Cities Activities TOTAL EXPENDITURES **Transfer to Statements 11 and 12 Page 92 COMMUNITY DEVELOPMENT FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 CD8660 $ $ CD8662 CDB664 CD8666 CD8668 CD8670 CD8672 CD8674 CD8676 CD8676 CD8680 CD8682 CD8684 CD8686 CD8688 CD CD9999 $ n SCHEDULE 5 USE OF MONEY AND PROPERTY Interest and Earnings MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures Other (Specify) Total FEDERAL AID General Revenue Sharing Total Revenues INTERFUND TRANSFERS Interfund Transfers TOTAL REVENUES AND OTHER SOURCES *Transfer to Statement 14 **Transfer to Statements 14 and 15 FEDERAL REVENUE FUND - DETAIL OF REVENUE EDP CODE CF2401 $ 5,494.75 CF2701 $ $ '�� 1 • 11 CF5031 $ CF6000 $ 89,543.75 ** Page 93 SCHEDULE 5 Page 94 i FEDERAL REVENUE FUND ' DETAIL OF Total EMPLOYEE BENEFITS State Retirement CF9010.8 Fire and Police Retirement CF9015.8 EQUIPMENT ' CF9030.8 Workers' Compensation CF9040.8 Life Insurance PERSONAL AND OTHER CONTRACTUAL EMPLOYEE Disability Insurance CF9055.8 TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 - 4 8 Shared Services — Buildings CF1620 $ 50,000.00 $ $ 50.000.00 $ $ Water Study/Improvement CF2770 60,000.00 60,000.00 Transportation/Permanent Imp. CF5112 61,916,00 61.916.00 Total EMPLOYEE BENEFITS State Retirement CF9010.8 Fire and Police Retirement CF9015.8 Social Security CF9030.8 Workers' Compensation CF9040.8 Life Insurance CF9045.8 Unemployment Insurance CF9050.8 Disability Insurance CF9055.8 Hospital and Medical Insurance CF9060.8 Total DEBT PRINCIPAL CF .6 DEBT INTEREST ' CF .7 CF .7 Total TOTAL EXPENDITURES *Transfer to Statement 14 *Transfer to Statements 14 and 15 CODE $ Transfers to: —' - -(-Specify-)- Cr .9 CF .9 CF .9 CF .9 CF9901.9 Capital Projects Fund CF9950.9 Total Transfers $ $ $ $ 171,916.00 TOTAL EXPENDITURES AND OTHER USES CF9999.0 $ $ ILL,9 6.00 •t SCHEDULE 6 WATER SPECIAL REVENUE FUND - DETAIL OF REVENUES EDP CODE MISCELLANEOUS LOCAL SOURCES REAL PROPERTY TAXES F1001 $ Closed Capital Project REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) F1028 Special Assessments (Other) F1032 Total Real Property Tax Items DEPARTMENTAL INCOME Metered Water Sales F2140 Unmetered Water Sales F2142 Water Service Charges F2144 Interest & Penalties on Water Rents F2148 Water Rents for Other Governments F2378 Other (Specify) USE OF MONEY AND PROPERTY Interest and Earnings Rental of Real Property Rental of Real Property, Other Governments Rental of Equipment Rental of Equipment, Other Governments Commissions Total LICENSES AND PERMITS Permits FINES AND FORFEITURES Forfeiture of Deposits SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap & Excess Materials Minor Sales, Other Sales of Real Property Sales of Equipment Insurance Recoveries other Compensation for Loss Total *Transfer to Statement 17 **Transfer to Statements 17 and 18 Refund of Prior Years Expenditures Gifts and Donations 287,658.67 Other (Specify) Sprinkler Charges $ 287,658.67 Miscellaneous Refund T.of I.Water Hook up Charges $ 542,948.55B.P. Payroll Reimbursement 61.533.52 Total 29.847.11 INTERFUND REVENUES 5,031.18 STATE AID (Specify) $ 639,360.36 F2401 $ 6,648.89- F2410 F2412 F2414 F2416 F2450 $ F2590 $ F2620 $ F2650 $ F2655 F2660 F2665 F2680 F2690 FEDERAL AID (Specify) FRS Water Improvement Study + Coddington Road Ext. Total Revenues INTERFUND TRANSFERS Page 95 EDP CODE F= 38,650.07 F2701 $ F2705 F2770 1,320.09— F2770 18.00 F= 5,145.00 F2770. 235,563.25 F2801 $ — $ F2882 $ 60,000.00 F5031 * TOTAL REVENUES AND OTHER SOURCES F6000'$ 1,274,364.24 ** SCHEDULE 6 GENERAL GOVERNMENT SUPPORT Unallocated Insurance Municipal Association Dues Judgments and Claims Purchase of Land (Rights -of -Way) Taxes and Assessments on Municipal Property WATER SPECIAL REVENUE FUND - DETAIL OF _:. TOTAL EDP ... .CODE '_,.,..• _ 0 F1910 $ F1920 F1930 F1940 F1950 F_ Total HOME AND COMMUNITY SERVICES Water Administration F8310 Source of Supply, Power and Pumping F8320 Purification F8330 Transportation and Distribution F8340 Cnpjtal Improvements Reg.Ext. F2770 RPpai YS i~ Maim. R; dger t<Tank F2770 Coddington Rd. Water Ext F2770 B.P. Sprinkler Charges F2770 Water System Study F2770 Cliff St. Pump Sta. Proj. F2770 B.P. Water Benefit Chg. F2770 Miscellaneous F2770 TOTAL • PERSONAL SERVICES 1 EQUIPMENT AND OTHER CAPITAL OUTLAY 2 $ CONTRACTUAL $ 4 $ 929 109.89 $ 229,109,89 $ $ $ 601,913.81 2,104.90 450.00 1,400.00 12,155.03 5,907.89 159,517.96 340.28 1,099,088.91 s- s- f-- $ Page 96 EMPLOYEE BENEFITS 8 d SCHEDULE 6 EMPLOYEE BENEFITS State Retirement Social Security Workers' Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital and Medical Insurance . Total DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt' DEBT INSURANCE Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt Total TOTAL EXPENDITURES *Transfer to Statement 17 "Transfer to Statements 17 and 18 WATER SPECIAL REVENUE FUND - DETAIL OF EXPENDITURES EDP CODE F9010.8 $ F9030.8 F9040.8 *9045.8 F9050.8 F9055.8 F9060.8 $ F9710.6 $ 37,500.00 F9720.6 *9730.6 35,500.00 F9740.6 *9750.6 F9770.6 F9785.6 F9710.7 $ 16,860.00 F9720.7 F9730.7 40,665.62 F9740.7 *9750.7 F9770.7 F9785.7 $ 120,525.62 $ 1,219,614.53'* TRANSFERS TO: Other Funds Capital Projects Fund Total TOTAL EXPENDITURES AND OTHER USES EDP CODE F9901.9 F9950.9 F9999.0 Page 97 $ $ 1,219,614.53*• SCHEDULE 7 SEWER SPECIAL REVENUE FUND - DETAIL OF REVENUES EDP CODE INTERFUND REVENUES G2801 STATE AID Operation and Maintenance of Sewer Plant G3901 other (Specify) Total FEDERAL AID (Specify) Total Total Revenues INTERFUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES ("ON $ $ G5031 $ + G6000 $ 365,772.00 ** Page 98 EDP CODE REAL PROPERTY TAXES G1001 $ REAL PROPERTY TAX ITEMS Special Assessments (Al Valorem) G1028 Special Assessments (Other) G1030 �,a 7— Total Real Property Tax Items $ 235.442.57 DEPARTMENTAL INCOME Sewer Rents G2120 $ 62,064.28 Sewer Charges (Surcharge) 62122 40,660.48 Interest and Penalties 4,686.54 on Sewer Accounts G2128 Sewer Services for Other Governments G2374 'Other (Specify) Total $ 107,411.30 USE OF MONEY AND PROPERTY Interest and Earnings G2401 $ 11.531.15 Rental of Real Property G2410 Rental of Real Property, Other Governments G2412 Rental of Equipment, Other Governments G2416 Commissions G2450 Total $ 11,531.15 SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials G2650 $ Minor Sales, Other G2655 Sales of Real Property G2660 Sales of Equipment G2665 Insurance Recoveries G2680 Other Compensation for Loss G2690 Total $ MISCELLANEOUS LOCAL SOURCES Refund of Prior Years Expenditures G2701 $ Gifts and Donations G2705 Other (Specify)Misc.Refund BAN Int G2770 1,986.30 Misc. Reimb. Cornell U, & City G2770 9,400.68 Total $_ 11.4R6.9R to Statement 20 ••Transfer **Transfer to Statements 20 and 21 EDP CODE INTERFUND REVENUES G2801 STATE AID Operation and Maintenance of Sewer Plant G3901 other (Specify) Total FEDERAL AID (Specify) Total Total Revenues INTERFUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES ("ON $ $ G5031 $ + G6000 $ 365,772.00 ** Page 98 SCHEDULE 7 GENERAL GOVERNMENT SUPPORT Unallocated Insurance Municipal Association Dues Judgments and Claims Purchase of Land (Rights -of -Way) Taxes and Assessments on Municipal Property Page 99 SEWER SPECIAL REVENUE FUND - DETAIL OF EXPENDITURES EDP CODE G1910 G1920 G1930 G1940 G1950 Total HOME AND COMMUNITY SERVICES Sanitation Administration G8110 Sanitary Sewers G8120 Sewage Treatment and Disposal G8130 Refunds/Reimb.VCH & City G2770 Capital Improvements G2770 ZBbd Joint Town/City Sewer G2770 TOTAL EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 R 51,402.24 3.966.68 9,840.63 71 7Rn-74 SCHEDULE 7 EMPLOYEE BENEFITS State Retirement Social Security Workers' Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital and Medical Insurance Total DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt DEBT INSURANCE Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt Total TOTAL *Transfer to Statement 20 **Transfer to Statements 20 and 21 SEWER SPECIAL REVENUE FUND - DETAIL OF EXPENDITURES EDP $ EDP CODE CODE TRANSFER TO: G9010.8 $ Other Funds G9901.9 G9030.8 Capital Projects - 91,500.00 G9040.8 Fund G9950.9 G9045.8 G9050.8 G9055.8 Total G9060.8 TOTAL EXPENDITURES . AND OTHER USES G9999.0 $ 337 487.73 ** Page 100 $ G9710.6 $ 91,500.00 G9720.6 -- G9730.6 30,000.00 G9740.6 G9750.6 G9770.6 G9785.6 G9710.7 $ 79.200.00 G9720.7 _ G9730.7 65.506.99 G9740.7 G9750.7 G9770.7 G9785.7 G9999.0 $ 337 487.73 ** Page 100 SCHEDULE 8 REAL PROPERTY TAXES DEPARTMENTAL INCOME Library Charges Library Services, Other Governments Total USE OF MONEY AND PROPERTY Interest and Earnings Rental of Real Property Rental of Real Property, Other Governments Commissions Total SALE OF PROPERTY AND COMPENSATION Sales of Scrap and Excess Materials Sales of Equipment Sales of Instructional Materials and Supplies . Insurance Recoveries Other Compensation for Loss Total *Transfer to Statement **e13 and 24 PUBLIC LIBRARY SPECIAL REVENUE FUND - DETAIL OF REVENUES EDP EDP CODE CODE L1001 $ MISCELLANEOUS LOCAL SOURCES L2082 L2360 $ L2401 $ L2410 L2412 L2450 $ FOR LOSS L2650 $ L2665 L2670 12680 12690 Refunds of Prior Years Expenditues L2701 $ Gifts and Donations L2705 Endowment and Trust Fund Income L2755 Library System Grant L2760 Other (Specify) Total INTERFUND REVENUES STATE AID FOR LIBRARIES FEDERAL AID FOR LIBRARIES Total Revenues INTERFUND TRANSFERS TOTAL REVENUES AND TRANSFERS L2801 $ L3840 $ L4840 $ $ * L5031 $ L6000 $ ** Page 101 SCHEDULE 8 PUBLIC LIBRARY SPECIAL REVENUE FUND DETAIL OF EXPENDITURES •Transfer to Statement 23 **Transfer to Statements 23 and 24 • Page 102 EDP CULTURE AND RECREATION CODE Personal Services L7410.1 $ Equipment and Other Capital Outlay L7410.2 Contractual Expenditures L7410.4 Total $ EMPLOYEE BENEFITS State Retirement L9010.8 $ Social Security L9030.8 Workers' Compensation L9040.8 Life Insurance L9045.8 Hospital and Medical Insurance L9060.8 Total $ TOTAL EXPENDITURES $ INTERFUND TRANSFERS $ e TOTAL EXPENDITURES AND OTHER USES L9999.0 $ •� •Transfer to Statement 23 **Transfer to Statements 23 and 24 • Page 102 1 SCHEDULE 9 SPECIAL REVENUE FUND - DETAIL OF REVENUES EDP EDP CODE CODE REAL PROPERTY TAXES C1001 $ SALE OF PROPERTY AND COMPENSATION REAL PROPERTY TAX ITEMS FOR LOSS $ Sales of Scrap and Excess Materials C2650 $ Total ' $ Minor Sales, Other. C2655 DEPARTMENTAL INCOME Sales of Real Property C2660 Airport Fees and Rentals C1770 $ Sales of Equipment C2665 Airport Commissions & Concessions C1774 Insurance Recoveries C2680 Park and Recreation Charges C2001 .._Total $ Special Recreational Facility Charges C2025 MISCELLANEOUS LOCAL SOURCES Other (Specify) Refunds of Prior Years Expenditures C2701 $ Other (Specify) $ Total USE OF MONEY AND PROPERTY Total $ Interest and Earnings C2401 $ INTERFUND REVENUE C2801 $ C2450 STATE AID (Specify) Commissions Total $ $ FEDERAL AID (Specify) Total Revenues $ INTERFUND TRANSFERS C5031 $ TOTAL REVENUES AND OTHER SOURCES C6000 $ ** *Transfer to Statement 26 **Transfer to Statements 26 and 27 Page 103 SCHEDULE 9 EDP CODE C C C Total EMPLOYEE BENEFITS State Retirement C9010.8 Social Security C9030.8 Workers' Compensation C9040.8 Unemployment Insurance C9050.8 Hospital and Medical Insurance C9060.8 Total DEBT PRINCIPAL Bond Anticipation Notes C9730.6 Budget Notes C9750.6 Revenue Anticipation Notes C9770.6 DEBT INTEREST Bond Anticipation Notes C9730.7 Budget Notes C9750.7 Revenue Anticipation Notes C9770.7 Total TOTAL EXPENDITURES TRANSFERS TO: Total Expenditures and Transfers. *Transfer to Statement 26 • **Transfer to Statements 26 and 27 $ $ $ * SPECIAL REVENUE FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL SERVICES CAPITAL OUTLAY EXPENDITURES 1 2 4 $ $ Page 104 EMPLOYEE BENEFITS 8 0 SCHEDULE 10 EDP REVENUES CODE REAL PROPERTY TAXES S1,1001 Interest and Earnings SL 2401 SL TOTAL REVENUES INTERFUND TRANSFERS SL5031 TOTAL REVENUES AND OTHER SOURCES SL6000 EXPENDITURES Street Lighting SL5182.4 SL Total SL TOTAL EXPENDITURES INTERFUND TRANSFERS SL TOTAL EXPENDITURES AND OTHER USES SL9999.0 *Transfer to Statement 29 **Transfer to Statements 29 and 30 LIGHTING DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND E TOTAL $ 3,560.00 $ 159.70 $ $ * $ 3.719.70** $ 3,414.44 Page 105 Clover Lane LIGHTING DIST. $ 8.05 $ $ $ $ .218.05 $ 167.31 $ 3,414.44** $ $ 167.31 SCHEDULE 11 WATER DISTRICT DETAIL OF REVENUES EDP CODE REAL PROPERTY TAXES SW1001 REAL PROPERTY TAX ITEMS Special Assessments (Ad Valorem) SW1028, Special Assessments (other) - - SW1030 - - Penalties on Special Assessments _ SW1090 Total $ DEPARTMENTAL INCOME Metered Water Sales SW2140 $ Unmetered Water Sales SW2142 Water Service Charges SW2144 - Interest and Penalties on Water Rents SW2148 Total - - $ USE OF MONEY AND PROPERTY Interest and Earnings SW2401 $ Commissions SW2450 Total - SALES OF PROPERTY AND COMPENSATION FOR LOSS - Sales of Scrap and Excess Materials SW2650 $ Sales of Equipment SW2665 Insurance Recoveries SW2680 Total $ MISCELLANEOUS LOCAL SOURCES ' Refund of Prior Years Expenditure SW2701 $ .. Total $ INTERFUND REVENUES Interfund Revenues SW2801 $ STATE AID $ FEDERAL AID $ TOTAL REVENUES $ _* INTERFUND TRANSFERS SW5031 $ TOTAL REVENUES AND OTHER SOURCES SW6000 $ ** *Transfer to Statement 32 ® **Transfer to Statements 32 and 33 Page 106 SCHEDULE 11 DETAIL OF WATER DISTRICT Page 107 EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 GENERAL GOVERNMENT SUPPORT Unallocated Insurance SW1910 $ $ Municipal Association Dues SW1920 Judgments and Claims SW1930 Purchase of Land (Rights -of -Way) SW1940 $ Taxes and Assessments on Municipal Property SW1950 Total $ $ $ HOME AND COMMUNITY SERVICES Water Administration SW8310 $ $ $ $ $ Source of Supply, Power and Pumping SW8320 Purification SW8330 Transportation and Distribution SW8340 Total $ $ $ $ $ SCHEDULE 11 EMPLOYEE BENEFITS State Retirement Social Security Workers' Compensation Life Insurance Unemployment Insurance Hospital and Medical Insurance Total DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt DEBT INSURANCE Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt Total G�� •Transfer to Statement 32 •+Transfer to Statements 32 and 33 EDP CODE WATER DISTRICT - DETAIL OF EXPENDITURES SW9010.8 $ SW9030.8 sw9040.8 SW9045.8 SW9050.8 SW9060.8 SW9710.6 $ SW9720.6 SW9730.6 SW9740.6 SW9750.6 SW9770.6' SW9785.6 SW9710.7 SW9720.7 SW9730.7 SW9740.7 SW9750.7 SW9770.7 SW9785.7 H TRANSFER TO: Other Funds Capital Projects Fund TOTAL EXPENDITUR AND OTHER USES EDP CODE SW99O1.9 $ SW9950.9 SW9999.0 $ ** Page 108 • SCHEDULE 12 EDP REVENUES CODE REAL PROPERTY TAXES SF1001 "In Lieu of Tax Payments" SF1080 Interest and Earnings SF2401 TOTAL REVENUES TOTAL REVENUES AND OTHER SOURCES EXPENDITURES PUBLIC SAFETY Fire Protection Total TOTAL EXPENDITURES INTERFUND TRANSFERS TOTAL EXPENDITURES AND OTHER USES SF5031 SF5000 $ 294,416.43 ** SF3410.4 $ 287,809.00 SF $ SF $ $ 287,809.00 SF $ SF9900.0 $ 287,809.00 ** $ 294,416.43 $ $ $ 287,809.00 $ $. $ $ $ $ $ $ $ 287,809.00 $ $ $ 287,809.00 $ $ *Transfer to Statement 35' **Transfer to Statements 35 and 36 Page 109 FIRE PROTECTION DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND EXPENDITURES ' Tnwn of Tthaca FIRE FIRE FIRE PROTECTION PROTECTION PROTECTION TOTAL DISTRICT DISTRICT DISTRICT $ 276,309.00 $ 276,309.00 $ $ $ 4,264.52 $ 4,264.52 $ $ $ 13,842.91 $ 13,842.91 $ $ $ 294,416.43 * $ 2942416.43 $ $ $ * $ $ $ SF5000 $ 294,416.43 ** SF3410.4 $ 287,809.00 SF $ SF $ $ 287,809.00 SF $ SF9900.0 $ 287,809.00 ** $ 294,416.43 $ $ $ 287,809.00 $ $. $ $ $ $ $ $ $ 287,809.00 $ $ $ 287,809.00 $ $ *Transfer to Statement 35' **Transfer to Statements 35 and 36 Page 109 SCHEDULE 13 REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS Special Assessments (Al Valorem) Special Assessments (Other) Total DEPARTMENTAL INCOME Sewer Rents Sewer Charges Interest and Penalties on Sewer Accounts Sewer Services for Other Governments Other (Specify) SEWER DISTRICT - DETAIL OF REVENUES EDP CODE SS1001 $ INTERFUND REVENUES SS1028 SS1030 STATE AID $ Operation and Maintenance of Sewer Plant SS2120 $ Other (Specify) SS2122 SS2128 Total SS2374 Total FEDERAL AID (Specify) USE OF MONEY AND PROPERTY Total Interest and Earnings SS2401 Rental of Real Property SS2410 Rental of Real Property, INTERFUND TRANSFER Other Governments SS2412 Rental of Equipment, OTHER SOURCES Other Governments SS2416 Commissions SS2450 Total SALE OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials SS2650 Minor Sales, Other SS2655 Sales of Real Property SS2660 .Sales of Equipment SS2665 Insurance Recoveries SS2680 Other Compensation for Loss SS2690 Total MISCELLANEOUS LOCAL SOURCES Refund of Prior Years Expenditures SS2701 Gifts and Donations SS2705 Other (Specify) Total *Transfer to Statement 38 *Transfer to Statements 38 and 39 EDP CODE SS2801 $ SS3901 $ $ $ * SS5031 $ SS6000 $ ** Page 110 FEDERAL AID (Specify) $ Total Total Revenues INTERFUND TRANSFER TOTAL REVENUES AND OTHER SOURCES EDP CODE SS2801 $ SS3901 $ $ $ * SS5031 $ SS6000 $ ** Page 110 SCHEDULE 13 SEWER DISTRICT - DETAIL OF Page 111 Sewage Treatment and Disposal SS8130 EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE ' TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 GENERAL GOVERNMENT SUPPORT Unallocated Insurance SS1910 $ $ Municipal Association Dues SS1920 Judgments and Claims SS1930 Purchase of Land (Rights -of -Way) SS1940 $ Taxes and Assessments on Municipal Property SS1950 Total $ $ HOME AND COMMUNITY SERVICES Sanitation Administration SS8110 $ $ $ _ $ $ Sanitary Sewers SS8120 _ Sewage Treatment and Disposal SS8130 SCHEDULE 13 EMPLOYEE BENEFITS State Retirement Social Security Workers' Compensation Life Insurance Unemployment Insurance Hospital and Medical.Insurance Total DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt DEBT INSURANCE Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt Total TOTAL *Transfer to Statement 38 *Transfer to Statements 38 and 39 1 WATER DISTRICT - DETAIL OF EDP CODE SS9010.8 $ SS9030.8 SS9040.6 SS9045.8 SS9050.8 SS9060.8 SS9710.6 $ SS9720.6 SS9730.6 SS9740.6 SS9750.6 SS9770.6 SS9785.6 SS9710.7 $ SS9720.7 SS9730.7 SS9740.7 SS9750.7 SS9770.7 SS9785.7 TRANSFERS TO: Other Funds Capital Projects Fund Total TOTAL EXPENDITURES AND OTHER USES M EDP CODE SS9901.9 SS9950.9 $ * SS9999.0 $ ** Page 112 • • SCHEDULE 14 DISTRICT . DETAIL OF REVENUES - EDP CODE REAL PROPERTY TAXES S 1001 $ REAL PROPERTY TAX ITEMS - Special Assessments (Ad Valorem) S 1028 Special Assessments (Other) S 1030 Penalties on Special Assessments S 1090 Total $ DEPARTMENTAL INCOME $ Total $ USE OF MONEY AND PROPERTY Interest and Earnings S 2401 $ Commissions S 2450 Total $ SALES OF PROPERTY AND COMPENSATION FOR IHSS sales of Scrap and Excess Materials S 2650 $ Sales of Equipment S 2665 Insurance Recoveries S 2680 Total $ MISCELLANEOUS LOCAL SOURCES Refund of Prior Years Expenditures s 2701 $ Total $ INTERFUND REVENUES Interfund Revenue S 2801 $ STATE'AID $ FEDERAL AID $ TOTAL REVENUES INTERFUND TRANSFERS , Interfund Transfer S 5031 $ w TOTAL REVENUES AND OTHER SOURCES. S 6000 *Transfer to Statement 41 **Transfer to Statements 41 and 42 Page 113 SCHEDULE 14 FUNCTIONAL UNIT Total EDP CODE EMPLOYEE BENEFITS State Retirement S 9010.8 Social Security S 9030.8 Workers' Compensation S 9040.8 Life Insurance S 9045.8 Unemployment Insurance S 9050.8 Hospital and Medical Insurance S 9060.8 Total DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond.Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt DEBT INTEREST Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Revenue Anticipation Notes Installment Purchase Debt Total TOTAL EXPENDITURES •*Transfer to Statement 41 **Transfer to Statements 41 and 42 S 9710.6 S 9720.6 S 9730.6 S 9740.6 S 9750.6 S 9770.6 S 9785.6 S 9710.7 S 9720.7 S 9730.7 S 9740.7 5 9750.7 S 9770.7 S 9785.7 DISTRICT DETAIL OF EXPENDITURES TOTAL PERSONAL EQUIPMENT CONTRACTUAL EMPLOYEE SERVICES AND OTHER EXPENDITURES BENEFITS CAPITAL OUTLAY 1 2 4 - 8 $ TRANSFERS TO: Other Funds Capital Projects Fund $ $ $ * Total TOTAL EXPENDITURES AND OTHER USES EDP CODE S 9901.9 $ S 9950.9 * S 9999.0 $ ** Page 114 • SCHEDULE 15 REAL PROPERTY TAXES USE OF MONEY AND PROPERTY Interest and Earnings MISCELLANEOUS LOCAL SOURCES Premiums on Securities Issued Accrued Interest on Securities Issued Total Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES GENERAL GOVERNMENT SUPPORT Fiscal Agents Fee DEBT SERVICE (PRINCIPAL & INTEREST) Serial Bonds Statutory Bonds Capital Notes Public Authorities Total TOTAL EXPENDITURES AND OTHER USES *Transfer to Statement 44 **Transfer to Statements 44 and 45 EDP CODE V1001 V2401 V2710 V2711 V5031 V6000 V1380 V9710 V9720 V9740 V9780 DEBT SERVICE FUND - REVENUES DEBT SERVICE -FUND ---EXPENDITURES TOTAL 0 V9999 $ ++ CONTRACTUAL EXPENDITURES 4 PRINCIPAL 6 Page 115 INTEREST 7 SCHEDULE 16 CAPITAL PROTECTS FUND Parks, Stone Quarry Rd. Water, 5 -area Sewer DETAIL OF REVENUES, OTHER SOURCES AND PROCEEDS OF LONG-TERM DEBT EDP CODE DEPARTMENTAL INCOME Other Local Governments H2397 $ USE OF MONEY AND PROPERTY Interest H2401 $ 21,705.54 Total $ 21,705.54 MISCELLANEOUS LOCAL SOURCES Total $ STATE AID Total $ FEDERAL AID $ Total $ TOTAL REVENUES $ 21.705.54 INTERFUND TRANSFERS H5031 $ PROCEEDS OF OBLIGATIONS Serial Bonds H5710 $ Statutory Installment Bonds H5720 Bond Anticipation Notes Redeemed From Appropriations H5731 Capital Notes H5740 Installment Purchase Debt H5785 Total Proceeds of Long -Term Debt $ TOTAL REVENUES AND OTHER SOURCES H6000 $ -21—,5 5�i *• *Transfer to Statement 47 "Transfer to Statements 47 and 48 Page 116 0 SCHEDULE 17 CAPITAL PROTECTS FUND ANALYSIS OF CAPITAL EXPENDITURES FOR CURRENT YEAR BY ADMINISTRATIVE UNIT GENERAL GOVERNMENT PUBLIC SAFETY Law Enforcement Traffic Control, Park Fire Protection Public Safety - Other Total HEALTH TRANSPORTATION Highway Capital Projects Airport Bus Other Transportation Total ECONOMIC ASSISTANCE AND OPPORTUNITY CULTURE AND RECREATION Parks Library Other Culture and Recreation Total HOME AND COMMUNITY SERVICES Refuse and Garbage Sewer Water Electric Drain and Storm Sanitation Other Home and Community Services Total INTERFUND TRANSFERS To Water & Sewer Fund TOTAL EXPENDITURES AND OTHER USES *Transfer to Statement 47 **Transfer to Statements 47 and 48 EDP CODE H1997.2 H3197.2 H3397.2 H3497.2 H3997.2 H4997.2 H5197.2 H5697.2 H5797.2 H5997.2 H6997.2 H7197.2 H7497.2 H7997.2 H8167.2 H8197.2 H8397.2 H8497.2 H8597.2 H8797.2 H8997.2 H9999.0 $ $ 95,596.22 $ Page 117 $ $ $ 95.596.22 $ 95,596.22 * $ 38,650.07 $ 134.246.29 ** SCHEDULE 18 SPECIAL ASSESSMENT FUND FOR Detail of Revenue and Other Sources Detail of Expenditures and Other Uses EDP EDP Code Code REAL PROPERTY TAX ITEMS Special Assessments (Ad valorem) P1028 $ PROJECT EXPENDITURES (Specify) Special Assessments (Other) P1030 $ Total $ $------ USE OF MONEY AND PROPERTY $--- MISCELLANEOUS LOCAL SOURCES $ Premium and Accrued Interest on Securities Issued P2710 $ Debt Service - Principal: Serial Bonds P9710.6 $ Total $ Bond Anticipation Notes P9730.6 State Aid (Specify) $ Capital Notes P9740.6 Other (Specify) Total $ Federal Aid (Specify) Debt Service - Interest Serial Bonds P9710.7 $ Total $ Bond Anticipation Notes P9730.7 Capital Notes P9740.7 TOTAL REVENUES $ *' Other (Specify) Total $ INTERFUND TRANSFERS $ Total $ Total Exepnditures $ PROCEEDS OF OBLIGATIONS INTERFUND TRANSFERS Serial Bonds P5710 $ $ .Statutory Installment Bonds P5720 Capital Notes P5740 Total $ Total $ TOTAL REVENUE AND OTHER SOURCES P6000 $ ** TOTAL EXPENDITURES AND _ OTHER USES P9999.0 $ ** *Transfer totals to Statement 50 **Transfer totals to Statements 50 and 51 Page 118 SCHEDULE 19 BANK RECONCILIATION CASH BY FUNDS, PER BALANCE SHEETS Include Petty Cash FROM STATEMENT TOTAL CASH A General Fund - Townwide $ 139,492.45 B General Fund - Town Outside Village 224,026.54 D Highway Funds 133,341.88 CD Community Development Fund Cr Federal Revenue Fund 11,436.57 E Enterprise Revenue Funds H Capital Fund Parks, 5 -area Sewer, Stone Quarry Rd. Water 119,79A.59 P Special Assessment Funds SL Lighting Districts 210.97 SW Water Districts SF Fire Protection Districts 34,355.21 SS Sewer Districts S Miscellaneous Districts T Trust and Agency Funds 1,652.50 V Debt Service Fund Sewer Special Revenue Fund 104,661.23 Water SpPrial Revenue Fund 170,781.55 Total All Funds $ 999-757.49 BANK BALANCES �. Identify Bank Balances with Funds by Listing the Applicable Code Letters Tompkins County Trust Company Fund Bank Less Add Cash Adjusted Ithacasv&m .a�ASL58cation of Bank Code Balance Outstanding Checks on Hand Bank Balance General Fund - Townwide A $ 90,147.23 $ 40,954.78 $ $ 49,192.45 General Fund - Outside Village B 46.292.15 21,774.11 19,408.50 43,926.54 Water & Sewer Fund G & F 13.482.29 12,470.69 100,000.00 101,011.60 Highway Fund D 21,085,86 4,174.33 46,083.65 62,995.18 Canital Projects H. .00 .00 Capital Projects - Parks H 39,020.16 31,763.74 7,256.42 Fire Protection Fund SF 64,577.25 64,577.25 .00 Fed ral Revenue Sha ing CF 11.436.57 11,436.57 Tract & AGency Fund T 8.147.94 10,264.55 3,769.11 1,652.50 Llgbting District Fund SL 568.51 357.54 - 210.97 $ 294.757.96 $__186 336.9T $ 169,261.26 $ 277L682.23 Cert. Add: *These NOTE: of Deposit # 27 201-002604 661,675.26 Petty Cash Funds 956,433.22 Adjustments (Specify) TOTAL ADJUSTED BANK BALANCE AND PETTY CASH amounts must agree. Bank certification forms are not required to be filed with this report. However, the Office of State Comptroller may confirm bank balances directly with the bank. 400.00 $ : 939.757.49 Page 119 SCHEDULE 20 REAL PROPERTY TAX LEVY AND RELATED INFORMATION (WESTCHESTER COUNTY TOWNS) CURRENT YEAR TAX LEVY AND COLLECTIONS Taxes on Roll (County and Town 'Purposes) Add Relevied Taxes - School Village Add Other - $ Total Taxes and Other Items on Warrant Deduct Cancellations Add Accrued Interest, Penalties, Advertising and Other charges (added after return of warrant) Total Taxes and Other Items To Be Collected Deduct Total Taxes and Other Items Actually Collected (Including Accrued Interest, Penalties, Advertising and Other Charges) Uncollected Taxes and Other Items Tax Collection Performance (B divided by A) Current Year 19 Prior Years: 19 (Please Insert 10- 4 Years Prior 19 to Current) 19 All Other Years EDP CODE 9ZTCP (nearest hundredth �) ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR A300 A320 A325 A330 Taxes Receivable Tax Sale Property Acquired Pending Certificates Tax Deeds for Taxes A Other - 1 Page 120 , $ (B) Total $ $ $ $ $ $ hese amounts should agree. Total N CERTIFICATE OF FISCAL OFFICER, I, Noel Desch , certify that I am the fiscal Please Print officer of the Town of Ithaca , in the County of Tompkins ; that this report, to the best of my knowledge, information and belief, is a true and correct statement of the financial transactions and fiscal condition of the town for the fiscal year ended December 31 , 1982 Z-9- ` Supervisor Signature Title 126 East Seneca St Official Address Date Ithaca, N.Y. 14850 Office Telephone No. PLEASE MAIL REPORT TO: State of New York Office of the State Comptroller Bureau of Minicipal Research and Statistics Alfred E. Smith State Office Building Albany, NY 12236 Attention: Wayne R. Carpenter QUESTIONS RELATING TO THE COMPLETION OF THE ANNUAL REPORT, 'PLEASE CALL'ALBANY: Filing (518)474-6897 Assistance in Completion - (518)474-5505 6023 8159 Page '121 B ANNUAL FINANCIAL REPORT OF THE JOINT WATER FOR THE FISCAL YEAR ENDED 1982 PARTICIPANTS: Town OF Dryden Town OF Ithaca Town OF Lansing Village OF Cayuga Heights Village of Lansing tot AUTHORIZATION Article 3. Section 30 of the General Municipal Law 1. ••` every municipal corporation "` shall annually make' a report of Its financial condition to the comptroller. Such report shall be made by the chief fiscal officer of each municipal corporation ••'. Such reports shall include the financial transactions of joint services `•`." 5. All reports shall be certified by the officer making the some and shall be filed with the comptroller within sixty days after the close of the fiscal year of such municipal corporation •••. It shall be the duty of the incumbent officer of the time such reports are required to be filed with the comptroller to file such report, "*. " STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 APRIL, im 51 TABLE OF CONTENTS Page Balance Sheet 1 Summary Statement of Revenues and Expenditures 2 Analysis of Fund Balance 3 Detail of Revenues 4 Detail of Expenditures Statement of General Fixed Assets__: 6 'Statement of Joint Indebtedness 7 Notes to Financial Statements 8-4 Bank Reconciliation 10 Certification of Fiscal Officer 11 STATEMENT 1 ASSETS Cash Cash in Time Deposits Petty Cash Cash from Budget Notes Cash for Revenue Anticipation Notes Cash, Special Reserves Total Cash Water Rents Receivable Sewer -Rents Receivable Accounts Receivable Less: Allowance for Receivables Net Accounts Receivable Due from Other Funds State and Federal Government, Other Due from Other Governments Total Receivables Inventory of Materials and Supplies Temporary Investments Investments, Special Reserves Total Investments Pace 1 JOINT Water FUND Activity BALANCE SHEET - AS OF 12-31 82 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE J200 $ 14,845.32. Accounts Payable J600 $ 26,009.33 J201 128,087.00 Accrued Liabilities J601 18.431.39 3210 100.00 Customers Deposits Revenue Anticipation Notes J220 Payable J222 Budget Notes Payable J230 Due to Other Funds $ 143,032.32Due to Other Governments J350 $16.344.55 Overpayments Total Liabilities J360 ---Def arre.d_Revenues : J380 3,240.76 Deferred Revenues Fund Balance J389 ( ) Reserved for: Encumbrances, Current Year $ 3,240.76 J391 J410 J440 3.974.40 $ 223,559.71 J445 $ J450 $ J452 Encumbrances, Prior Years .Inventory of Materials and Supplies Repairs Unreserved: Appropriated -Ensuing Years Budqet Unappropriated Total Fund Balance 0615 J621 J622 J630 J631 J690 3691 $_44,440.72 J700 $ 15,745.94 J701 J720 J882 J909 20,000.00 J909 286.405.37 $322,151.32 TOTAL ASSETS JB009 $ 366,592.03 TOTAL LIABILITIES, DEFERRED 08019 $366,592.03 REVENUES AND FUND BALANCE The Notes to the FinanciaZ Statements are an integral part of this statement. n STATEMENT 2 Revenues: JOINT Water FUND Activity SUMMARY STATEMENT OF REVENUES AND EXPENDITURES FOR THE FISCAL YEAR ENDED 12/31 Y 82 ORIGINAL ESTIMATED REVENUES AND OTHER SOURCES REVENUES Departmental Income ..$1,299,505.00 Use of Money and Property 18,000.00 Sale of Property and Compensation for Loss . Miscellaneous -- Interfund Revenues State Aid Federal Aid Total Revenues Other Sources: _Interfund Transfers Total Revenue and Other Sources Appropriated Fund Balance Total EXPENDITURES AND OTHER USES Expenditures: Administration Source of Supply,Power,Pumping Purification Transmission & Distribution Employee Benefits Debt Service – Principal Debt Service – Interest Total Expenditures. Other Uses: SRL—&PF,ditd—'fP8R3fffrs Contingency Total Expenditures and Other Uses ADJUSTED ESTIMATED REVENUES AMOUNT RECEIVED $ 1,299,491.30 19,879.97 $1,317,505.00 $ $ 1,320,208.23 $1,317,505.00 30,000.00 $1,347,505.00 ORIGINAL BUDGET APPROPRIATIONS 116,750.00 $ 85,710.00 192,860.00 195,660.00 53,000.00 ,Ann ,nnn no 171 S29-00 $ i_ai7,5n5.nn $1,317,505.00 41,464.00 $17358,969.00 BUDGET APPROPRIATIONS•. AS ADJUSTED 117,118.07 $ 89,989.86 1 , 11 111 11 • 11 OVER (UNDER) $ ( 13.70) —83b.9b $ 2,70373— $1,320,208.23 , 0 ,23 $1,320,208.23 $ 2,703.23 EXPENDITURES AND ENCUMBRANCES. 114,119.49 $ 89,911.80 201,295.95 X838-52 I11IN11111jRr. /I/ 11 1 UNENCUMBERED BALANCE 2,998.58 $ 78.06 —975783— $ 7,616.F7- 30,000.00 13,149.66 - 13,149.66 $ 1,347,505.00* $ 1,358.969.00 * $ 1,338,203.27 $ 20,765.73 * These amounts must agree. ** These amounts must agree. The Notes to the &'inanciaZ Statements are an integraZ part of this statement. Page 2 STATEMENT 3 JOINT Water FUND Activity ANALYSIS OF FUND BALANCE FOR THE FISCAL YEAR ENDED 12/31 , 82 Fund Balance Beginning of Fiscal Year J8021 Prior Period Adjustments: Adjusted Beginning Balance Add: Revenues and Transfers J8022 Total J8023' Less: Expenditures and Transfers — J-8024 Total Before Adjustments J8025 ADJUSTMENTS Add: (Specify) Revenue adjustment to allow for change in accounting policy (see Notes to the Financial Statement Total Other ADditions Less: (Specify) Total Other Deductions Fund Balance End of Fiscal Year J8029 $ 196,936.38 $ 127,464.03 $ 127,464.03 1,320,208.23 $1,447,672.26 1,322,457.33 $ 125,214.93 196,936.38 $ 322,151.31 The Notes to the Fir.aneiaZ statements are an integraZ part of this statement. Page 3 JOINTWater FUND Activity STATEMENT 4 DETAIL OF REVENUES FOR THE FISCAL YEAR ENDED 12/31 , 82 Departmental Income (Specify) Metered Water Sales SW214Q Benefit Assessment SW1030 SPYVirP4 to nhhar royyts. SW2378 Share of Joint Expenses, Other Govts. J2390 $ 967,658.57 265,000.00 28.109.33 Total. $ 1,260.767.90 Use of Money and Property: for Loss: Interest and Earnings, J2401' Rental of Real Property J2410 Rental of Real Property, Sales of Real Property Other Governments J2412 Rental of Equipment J2414 Rental of Equipment, J2690 Other Governments J2416 Commissions J2450 Total Sales of Property and Compensation for Loss: $ Sales of Scrap and $ Excess Materials J2650 Minor Sales, Other J2655 Sales of Real Property J2660 Sales of Equipment J2665 Insurance Recoveries J2680 Other Compensation for Loss J2690 $ 19.8.79.97 $ 19,879.97 Miscellaneous: Refunds of Prior Years Expenses Gifts and Donations J270i $ J2705 Other (Specify) Refunds & Reimbursements SW2770 836.96 Connection Charges SW2773 24,648.40 Workshops/Training Schools $W2772 14.075.00 Total $ 39,560.36 Interfund Revenues State Aid (Specify) Federal Aid (Specify) Total Revenues Interfund Transfers Total Revenues and Transfers J2801 $ $ $ J5000 $ J2831 J5000 $ 1,320,208.23 Total $ 10"%,.The_Notes to the Financiat Statements are an integral part of this statement. Page 4 STATEMENT 5 Administration Source of Supply,Power,Pump. Purification Transmission b Pictr_i_bur_i on Total EMPLOYEE BENEFITS State Retirement Social Security Workmens Compensation Life Insurance Unemployment Insurance Hospital & Medical Insurance Total DEBT PRINCIPAL Bond Anticipation Notes Budget Notes Revenue Anticipation Nek-es Serial Bonds Total DEBT INTEREST Bond Anticipation Notes Budget Notes Revenue Anticipation Nntbe-s Serial Bonds Total JOINT Water FUND Activity DETAIL OF EXPENDITURES FOR THE FISCAL YEAR ENDED 12/31 , SW8310 SW8320 SW8330 J9GI0,8 J9030.8 J9040,8 J9045.8 J9050,8 J9060.8 J9730.6 J9750.6 SW9710.6 39-7-7-@-.-6- ..: J9730.7 J9750.7 SW9710.7 a9-7-7-6-1-7- Total 977 7 - Total Expenditures TRANSFER TO Other Funds J9501,9 Capital Project Fund 3.9550.9 Total Total Expenditures and Transfers J9900.0 Page 5 TOTAL PERSONAL EQUIPMENT CONTRACTUAL EMPLOYEE SERVICES AND OTHER EXPENSES BENEFITS CAPITAL OUTLAY 0 1 2 4 8 112,341.49 54,968.07 -- 57,373.42 $ 89,739.80 $ 33,129.48. $ 1,301.20 $ 55,309.12 $ 192,824.95 55,527.34 40,767.39 96,530.22 199 113,88 61,499.95 75,328.00 62,685.93 '. $594,470.1 $ 909,124-84 $ 117,496 � _ $ 771,898.69 $ _ $ 54,512.21 373,525.00 $ 373,525.00 ]$,322,457.33 1$,322,457.33 The Notes to the Financial Statements are an integral part of this statement. , STATEMENT 6 * Include only fixed assets owned by the joint activity. Do not include assets belonging to the participating municipalities which are used in the operation of the joint activity. Page 6 ,. JOINT Water FUND ACTIVITY STATEMENT OF GENERAL FIXED ASSETS* 'AS .OF 12/31 a 82 ASSETS INVESTMENT IN.GENERAL FIXED ASSETS, Land KI01 ' $ 55,507.00 Bonds and Notes K151 $ 6.902.731.00 Buildings K102 7,800,631.00 Current Appropriations' K152 274.306.72 Improvements Other ,Gifts K153 Than Buildings K103 46,593.00 State Aid K156 Machinery and Equipment K104 274,306.72 Federal Aid K157 1,000,000.00 Construction Work in Progress K105 -- __0-ther (Specify) . Total General Total Investment in Fixed Assets K8009 $ 8,i77,037.72 General Fixed Assets K8019 $ 8,177.037.72 * Include only fixed assets owned by the joint activity. Do not include assets belonging to the participating municipalities which are used in the operation of the joint activity. Page 6 ,. STATEMENT STATEMENT OF JOINT INDEBTEDNESS (Issued Pursuant to Local Finance Law, Section 15) Capital Notes: Bond Anticipation Notes: _ Bonds: (List by purpose) Town of Ithada MONTH CURRENT OUTSTANDING DO NOT INCLUDE RENEWALS HERE. OUTSTANDING FINAL ISSUED DURING PAID DURING LIST SEPARATELY BY EDP AND INTEREST BEGINNING OF END OF MATURITY DATE OF ISSUE CODE YEAR' RATE FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DATE Village of Cayuga Heights d 77 Revenue Anticipation Notes: -- / 628,446.62 8/15/96 Total Bonds,5,575,000.00 --. 300,000.00 / State of Authority Loans TOTAL OF ALL 624 Zwa5,575,000.00 -- Total Revenue 5,275,000.00 a INDEBTEDNESS ; Anticipation Notes Capital Notes: Bond Anticipation Notes: _ Bonds: (List by purpose) Town of Ithada 08/77 6.7% 3,339,614.55 -- 179,710.20 3,159.904.35 8/15/96 Town of Dryden8/77 6.7% 141,796.78 -- 7,630.32 . Town f Lansing 8 77 6.7% 1,429,4L1.01 -- 76,918.44 1,352,482.57 8/15/96 Village of Cayuga Heights d 77 6.7% 664,187.66 -- 35,741.04 628,446.62 8/15/96 Total Bonds,5,575,000.00 --. 300,000.00 5,275,000.00 State of Authority Loans TOTAL OF ALL 624 Zwa5,575,000.00 -- 300,000.00 5,275,000.00 INDEBTEDNESS ; -ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, OLEASE INSERT LASTEST RENEWAL DATE. PLEASE INSERT 4 DIGITS; FOR EXAMPLE, JANUARY 1977 SHOULD BE SHOWN AS 01/77, NOTE: THIS STATEMENT INCLUDES ONLY JOINT DEBT ISSUED RELATIVE TO MUNICIPAL COOPERATIVE ACTIVITIES. DEBT ISSUED INDIVIDUALLY BY THE PARTICIPANTS IS SHOWN IN THE ANNUAL FINANCIAL REPORT OF EACH MUNICIPALITY. t - PAGE 7 i 6 NOTE 1 Basis of Accounti REVENUES: NOTES TO FINANCIAL STATEMENTS Summary of Significant Accounting Policies modified accrual. - the basis of accounting for Metered Water Sales has been converted from which they are earned rather than the period in which the monies are actually received. /Training Schools - revenues reflected rious water plant operator Erainng sc the request of the New York State Depa Offsetting expenditure account is SW8 in this account are registration fees collected from participants of Health. SCLIWC employees instruct and organize the Services to Other Governments - recorded on an accrual basis. These charges represent work performed by the Commission on member municipa i les wa er sys ems.. Benefit Assessment - recorded on cash basis. Special assessment 'to member municipalities for purposes of serial bond principal payment and operational revenue. EXPENDITURES: recognized when paid except at year end when outstanding invoices, payrolls and fringe benefits ENCUMBRANCES: encumbering of funds is only done at year end. SERIAL BONDS: The 6.7% serial bonds were issued on November 22, 1976 and are joint obligations of the member municipa i ies. liffnaul principal paym n o ,u"ugusu , Interest payments are made semi-annually on February 15 and August 15. NYS RETIREMENT: liability to the New York State Retirement System for the unbilled portion of retirement due from date of last billing through the end of the 1982 fiscal year is not Page 8 reflected in the financial statements. , is. NOTES TO FINANCIAL STATEMENTS I Page 9 FUND BALANCE: Adjustments to the Fund Balance reflect cumulative effect of the change in accounting policy (from cash basis to accrual basis) for Metered Water Sales. See Water Rents Receivable SW350. (Use Additional Sheets If Necessary)• SCHEDULE 1 Total Joint Activity Fund Cash (J200, 201, 2109 220, 2229 230) Cash Balance(s) - All Other Funds in the Same Bank Account as the Joint Activity Fund Total - All Funds" Name and Location of Bank (Identify each account by activity if individual accounts are maintained) Tompkins County Trust Company - checking IT -ac -a=, Tompkins County Trust Company - savings Tompkins County Trust Company - Certificate of Deposit Add: Petty Cash Funds Adjustments: (Specify) TOTAL ADJUSTED BANK BALANCE AND PETTY CASH BANK RECONCILIATION $ 143,032.32 1 , $ 143,032.32 x BANK BALANCES Bank Less: Balance Outstanding Checks Add: Adjusted Cash on Hand Bank Balance $ 14,920.32 $ 75.00 $ $ 14,845.32 28,087.00 28,087.00 100,000.00 100,000.00 $ 143,007.32 $ 75.00 $ $ 142,932.32 100.00 $ 143,032.32 'These amounts must agree. NOTE: Bank certification forms are not required to be filed with this report. However, the Department of Audit and Control may confirm bank balance directly with the bank. , Page 10 _ - - - —INITIALS DATE COMPLETED 1. Adrrowiedgsl - . ... CERTIFICATE OF FISCAL OFFICER ' m of i It Noel Desch , certify that I am the fiscal S. Check out*tanding debt with'repaft of pra.iaas year, fel debt tgtlmd and - new debt Incurred. Please Print . 6. Tabulate revenues and expanses.. Officer of the Southern Cayuga Lake Intermunicipal Water Commission 7. To EDP. that this report, to the best of my - R. From EOP. knowledge, information and belief, is a true and correct statement of the financial_ transactions and fiscal condition for the year ended. December 31 1982. - Treasurer Signature Title 126 E. Seneca Street February 15, 1983 Official Address Date Ithaca, New York 14850 I Office Telephone. Number (607)273-1721 PLEASE MAIL REPORT TO - State, of Hew York, Dopar ent of Audit and Central Questions relating to the completion Division of Municipal Afiairs of the Annual Report, please call Bureau of Municipal Research and Statistics Albany (518) 474-40.14 Stet* Office Building -Albany, Now York 12236 'FORDEPARTMENT USE ONLY —INITIALS DATE COMPLETED 1. Adrrowiedgsl - . ... 2 Check begirnting belanees with prev; not year's•egding balances 3. Compere bewk balances with_bank certificates. _. 4. Compaw adjusted bank balances with Cash boloncu in gre p of accounts - S. Check out*tanding debt with'repaft of pra.iaas year, fel debt tgtlmd and - new debt Incurred. . 6. Tabulate revenues and expanses.. 7. To EDP. 1 - R. From EOP. (Municipality) IN THE COUNTY of TMTPKTNC FISCAL YEAR ENDED December 31, 1982 These statements (or similar statements) are necessary to conform to generally accepted accounting principles as they pertain to financial reporting. If you have prepared your own combined statements they may be filed with us in lieu of these statements. STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 Revised 11/82 . STATP.AffNT 1 COMBINED BALANVE SHEET — ALL FUND TYPES AND ACCOUNT GROUPS AS OF December 31 , 1932 GOVERMENTAL FUNDS ASSETS SPECIALDEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS Cash $ 363.518.99 $ 454.787.41 $ $ 119.798.59 0 Investments Taxes Receivable (Net) Other Receivables (Net) State & Federal, Receivables Due from Other Funds Due from Other Governments Inventories Prepaid Expenses Restricted Assets Fixed Assets (Net) T" Amount Available in Debt Service Fund Provision to be made in Future Budgets TOTAL ASSETS . " 1 2 3 4 5 6 8 9 10 11 12 13 14 363,518.99 454,787.41 $ 119,798.59 15 TABLE OF CONTENTS STATEMENT NIDI BEP Page COMBINED FINANCIAL STATEMENTS 1 Balance Sheet - All Fund Types and Account Groups 1 2 Revenues, Expenditures and Changes in Fund Balance - all Governmental Fund Types and Expendable Trust Funds 5 3 Revenues, Expenditures, Encumbrances and Changes in Fund Balances - Budget and Actual - General and Special Revenuejund Types 7 4 Changes in Financial Position - Proprietary Funds 9 5 Revenues, Expenses and Changes in Retained Earnings - Proprietary Funds 10 Notes to Financial Statements 11 Certificate of Fiscal Officer 12 4�,TATEPIP4'T 1 (Continued) SPECIAL ASSESSMENT 0 $ 1 .2 3 4 5 6 7 8 9 10 II PROPRIETARY FUNDS FIDUCIARY FUND GENERAL ACCOUNT GROUPS INTERNAL TRUST FIXED LONG-TERM ENTERPRISE SERVICE AND AGENCY ASSETS DEBT $ 4--"aLm- 812.215.63 12 13 > -- - 14 15 $ $ $ $ 1,652.5,0 $ 812,215.63 $ i STATEMENT 1 (Continued) LIABILITIES, DEFERRED REVENUES AND FUND EQUITY Liabilities Accounts Payable Accrued Liabilities Retained Percentages Consumers' Deposits Notes Payable Other Liabilities We to Other Funds Due to Other Governments Agency Liabilities Bond & Long -Term Liabilities Total Liabilities Deferred Revenues Fund Equity Contributed Capital Investment in General Fixed Assets Retained Earnings Fund Balance - Reserved Encumbrances Inventories Trust Special Total Reserved Fund Balance - Unreserved Appropriated - Ensuing Year's Budget Unappropriated Total Unreserved Total Fund Equity $ GOVERNMENTAL FUNDS SPECIAL DEBT CAPITAL 16 GENERAL REVENUE SERVICE PROJECTS 18 $ $ $ 0 1 2 3 4 5 6 7 8 9 $ $ $ 10 $ $ $ T1 12 $ 8,365.27 $ 2,995.00 X605..27— 2,995.00 13 14 $ $ 15 16 17 18 19 85,000.00 39,000.00 20 270,153.72412,792.4-1--119,798.59 21 355,153.72 451,792.41 119,798.59 22 4119,798.3-9-- 23 TOTAL LIABILITIES, DEFERRED REVENUES AND FUND EQUITY $_ 3631518.99 $ 454,787.41 $ $119,798.59 24 The Notes to the Financial Statements are an integral part of this statement. 3 1 (Continued) 20 21. 22 23 $7i%652.50 $ 812,215.63 24 1,652.50 k812 215.63 4 PROPRIETARY FUNDS FIDUCIARY FUND GENERAL ACCOUNT GROUPS SPECIAL INTERNAL TRUST FIXED IANC TERM AS SES SMENT ENTERPRISE SERVICE AND AGENCY ASSETS DEBT 0 2 3' 4 5 6 7 8 10 12 13 812,215.63 14 17 $ 18 19 20 21. 22 23 $7i%652.50 $ 812,215.63 24 1,652.50 k812 215.63 4 STATEPIENT 2 COMBINED STATRIENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE _ ALL GOVERNMNTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR FISCAL YEAR ENDED December 31 9 1982 GOVERNMENTAL FUNDS REVENUES AND OTHER SOURCES SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS Revenues Real Property Taxes Real Property Tax Items Non -Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Licenses and Permits Fines and Forfeitures Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues .Interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES E:---penditure s General Government Support Wucation Public Safety Health Transportation Economic Assistance & Opportunity Culture and Recreation Home & Community Services Employee Benefits Debt Service (Priv. & Int.) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Balance -Beginning of Year Adjustments Fund Balance- Eid of Year $ 255,320.00 $ 579,069.00 $ 0 12.837.95 235,442.57 1 2 'i, 63. Tr--1-3T5� 28�3� 3 6,581.54 4 34,758.89 59,625.92 $ 21,705.54 5 1,247.99 6 24,561.00 7 999.00 8 9,941.38 47,679.65 1.762.70 9 116,463.00 10 367,412.10 18,111.00 11 205.965.00 12 4711,982.02 $ 2,584,224.03 4 4 23,468.24 . 13 $ 711.932.02 $ 21584,224.03 14 15 $ 23,468.24 16 $ 278,743.69 $ 50,000.00 $ $ 17 18 . 4,699.69 287,809.00 19 20 65,172.6r— 449,605.78 21 22 64,217.60 95,596822 23 56,798.63 1,230,369.65 24 58,475.10 49,758.93 25 . 386,732.61 26 $ 528,707.32 $ 2,454,275.97 $ $ 27 116,463.00 38,650.07 28 $ 645,170.32 $ 2,454,275.97 $ $ 134,246.29 29 66,811.70 129,948.06 (110,778.05) 30 296,706.29 324,839.35 230,576.64 31 1.00 32 $ 363,518.99 $ 454,787.41 $ $ 119,798.59 33 The Notes to the Financial Statements are an integral part of this statement. 5 STATEMENT 2 (Continued) :7, SPEC IAL ASSESSMENT FIDUCIPRY FUND EXPENDABLE TRUST 0 $ $ 1 $ 2- 3 4 5 22. 6 23 7 24 8 25 9 26 10 27 11 12 29 $ 13 $ $ 14 15 16 $ $ 17 $ $ 18. 19 20 21 22. 23 24 25 26 27 28 29 $ $ 30 31 32 33 $ $ 9 STATEMENT 3 COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR FISCAL YEAR ENDED December 31 1982 Revenues Real Property Taxes Real Property Tax Items Non -Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Licenses and Permits Fines and Forfeitures Sale of Property and Compensation for Loss lascellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES EXPENDITURES_, ENCIMBRANCES AND Expenditures General Government Support Education Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Prin. & Int.) Total Expenditures and Encumbrances GENERAL FUND MODIFIED 225.-60- 56,798.63 BUDGET 58,475.10 ACTUAL ENCUI4BRANCES $ 255,320.00 $ 255,320.00 5,100:00 $ 645,170.32 5— 2,200.00 4,903.71 13 000.00_ 1.00 34,7.58.89 1,200, 1.247.99 18,100.U0 24,561.00 999.00 4,200.00 9,941.38 •303,400.00 367,412.10 602,620.00 711 $ &O fi20-0 711,932.02 OTHER USES $ 293,135.23 $ 278,743.69 $ 7,071.21 4,798.74 4,699.69 74,375.13 65,772.61 66,356.27 57,934.73 59,953.53 $ 561,558.63 Interfund Transfers 97,180.00_ TOTAL EXPENDITURES, ENCU14BFANCES AND OTHER USES $ 658,738.63 Revenues and Other Sources Over (Under) Expenditures, Encumbrances and Other Uses 56,113.63 Fund Balance -Beginning of Year 602,620.00 Adjustments 64,217.60 225.-60- 56,798.63 1,069.06 58,475.10 $ 528,707.32 $ 8,365.27 116,463.00 $ 645,170.32 $ 8,365.27 66,811.70 296,706.29 1.00 Fund Balance -Fad of Year $ f,SR 7�R_(�_ $ 363,518.99 $ The Notes to the Financial Statements are an integral part of this statement. 7 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 8kIMENT 3 (Continued) 14 15 16 $ 109.362.02 17 $ 12,32 18 99 19 20 21 a_tin7 22 23 VARIANCE— 24 FAVORABLE 25 (UNFAVORABLE) 0 $ .00 1 7,637.95 2 3 2.703.71 4 .' 29 $ 5 21,758.89 6 47.99 7 6.461.00 8 999.00 9 5,741.38 10 11 64,012.10 12 13 109,362.02 14 15 16 $ 109.362.02 17 $ 12,32 18 99 19 20 21 a_tin7 22 23 1, 71,�.oi 24 67.04 25 1,483.43 26 27 $ 24,436.04 28 ( 19,233.00 29 $ 5,203.04 30 31 32 33 S SPECIAL REVENUE FUNDS VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) $ 579,069.00 $ 579,069.00 $ .00 225,000.00 235.442.57 10.442.57 1.309,968.26 6,300.00 27,062.00 2,000.00 97,180.00 16,304.00 245 965.00 2,507,848.26 1.350,399.34 46,500.00 383,487.00 $2,697,566.47 $ wcf��vr•uwo>. 47,679.65 116,463.00 18,111.00 205,965.00 $2,584,224.03 $2,584,224.03 1,230,369.65 49,753.93 386,732.61 $2,454,275.97 $2,454,275.97 129,948.06 324,839.35 8 is im-no 281.54 32.563.92 45,679.65 19,283.00 1:807.00 40 000.00 76.375.77 $ 76 375.77 $ t �,as4_e4r 120,029.69 ( 3,258.93) ( 3,245.61) 995.00 $ 240,295.50 . $ 2,995.00 $ 41 STATEMENT 4 COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION .PROPRIETARY FUNDS FOR FISCAL YEAR ENDED , PROPRIETARY FUNDS Sources of Working Capital: ENTERPRISE INTERNAL SERVICE Operations: Net Income Items Not Requiring Working Capital Depreciation Working Capital Provided by Operations Cash from Long -Term Obligations (Capital Notes, Bonds, etc.) Contributions - Federal, State, Local and Other Sales of Non -Current Assets Total Sources of Working Capital Uses of Working Capital: Capital Outlay Retirement of Long -Term Obligations (Capital Notes, Bonds, etc.) Increase in Current Portion of Long -Term Debt Other Total Uses of Working Capital Net Increase (Decrease) in Working Capital Net Changes in Account Balances Affecting Working Capital Decreases Ca sh Investments Net Accounts Receivable Due From Other Funds Inventory of Materials and Supplies Prepaid 1:<penses Accounts Payable Accrued Liabilities Net Increase (Decrease) in Working Capital t The Notes to the Financial Statements are an integral part of this statement. 0 STATEMENT 5 COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS - PROPRIETARY FUNDS FOR FISCAL YEAR ENDED , PROPRIETARY FUNDS Operating Revenues ENTERPRISE INT ERNAL. SERVICE Charges for Services $ Rental of Equipment, Other Governments Other (Specify) 1 Operating Revenues $ $ Operating Expenses Non -Operating Revenues (Expenses) $ Personal Services. $ Before Transfers and $ Contractual Expenses $ Employee Benefits Depreciation Other (specify) $ $ Total Operating Expenses Non -Operating Revenues (Expenses) evenues: Use of Money and Property $ $ Other (Specify) Expenses: Interest Expense ( ) ( ) Fiscal Charges Other (Specify) ( ) ( ) Net Non -Operating Revenues (Expenses) $ $ Income Before Transfers and Taxes $ $ Transfers In (Out) Real Property Taxes Net Income (Loss) $ $ Retained Earnings - Beginning of Fiscal Year Adjustments (Specify) Retained Earnings - End of Fiscal Year $ $ The Notes to the Financial Statements are an integral part of this statement. 10 NOTE 1 NOTES TO FINANCIAL STATRIENTS Summary of Significant Accounting Policies Basis of Accounting 11 NOTES TO FINANCIAL STATEMENTS Note 1 - Summary of Significant Accounting Policies The Following is a summary of significant accounting policies as prescribed by the State of New York in the Uniform System of Accounts for Towns. A. The following funds and account groups were maintained by the Town. Governmental Funds: 1. General Fund - to account for revenues (i.e., general tax and other from State, Federal and local sources) which are not required by law or other provision to -be accounted for in other funds, which revenues finance the basic govern- mental functions provided by the Town. 2. General Fund Town Outside Village - used to record transactions which are required to be a charge on the area of the Town out- side the Village. 3. Special Revenue Funds - utilized to account for revenues derived from special sources which are required by law or regulation to be accounted for in separate funds. Special Revenue Funds include the following: Fire Protection Fund - used to record transactions in- volving the Town Fire Protection District and the contracts for Fire Protection with City of Ithaca and Village of Cayuga Heights. Lighting District Fund - used to record operation and main- tenance transactions. Revenues derived from special district assessment. Federal Revenue Sharing Fund - to account for moneys distributed by the Federal government and expended pursuant to rules and regulations as set forth by the Office of Revenue Sharing. Water Fund - established -by law to account for revenues derived from charges for water consumption, and'the application of such revenues toward related operating expenses. Sewer Fund - established by law to account for revenues derived from sewer rents and used for related operating expenses. 3. Capital Fund - used to.account for capital improvements financed from current moneys transferred from other funds, Federal and State Grants and proceeds of obligations. This segregation identifies the capital character of these expenditures and precludes the lapsing of the current appro- priations at the end of the year. Fiduciary Funds: 1. Trust and Agency Funds - used to account for funds held in trust for subsequent distributions, transmittal or release to other governments, individuals, or to other funds_ B.* Basis of Accounting - Modified Accrual The Town maintained its records on the double -entry basis of accounting prescribed by the State Comptroller, as set forth in the Uniform System of Accounts for Towns. Town funds are accounted for on the modified accrual basis, which is summarized as follows: 1. Revenues - are recognized when received, except real property taxes which are recognized when earned. Revenues are also accrued at year-end. 2. Expenditures - are recognized when paid. 3. The encumbrance method of accounting is in use at year-end. Note 2 - Contribution for Retirement Benefits The Town of Ithaca is a participating memeber in the New York State Employees' System. Generally, all permanent employees are members of the System. Under the System's method of billing retirement costs, the.Town's contribution for 1982, which related to the System's years ended March 31, 1981, was paid in May 1982, when billed. The Town of Ithaca, and virtually all municipalities in the State, fund pension costs by budgetary appropriations in the year payable; thus, contributions to the System for the period from April 1, 1981 to December 31,1982 were not accrued. Such contributions will be budgeted and paid in the year which payable. Note 3 - Unemployment Insurance As of January 1,7978, Town employees are covered by unemployment insurance. The Town has chosen to discharge its liability to the New York State Unemployment Insurance Fund by means of the benefit reimbursement method. This is a dollar -for -dollar reimbursement to the Unemployment Insurance Fund for the benefits paid to former employees and.charged to the Town's account. The 'town is exempt from federal unemployment insurance tax.. r Note 4 - Federal Revenue Sharing includes Entitlement Periods 12 and 13. Note 5 - Bond Anticipation Notes The Bond Anticipation Notes are for assessable water and sewer improvements which are a Town wide function. CERTIFICATE OF FISCAL OFFICER I, Noel Desch certify that I am the fiscal Please Print officer of The Town of Ithaea , in the County of Tompkins ; that this report, to the best of my knowledge, information and belief, is a true and correct statement of the financial transactions and fiscal condition for the fiscal year ended December 31 1982. 2-1Supervisor Signature �— Title 126 East Seneca St. February 25 1983 Official Address Date Ithaca, N.Y. 14850 Office Telephone No. (607) 273-1721' PLEASE MAIL REPORT T0: QUESTIONS ANNUAL T REPORT,O THE CALL ALBANY:MPIETION OF Filing - (518) 474-4014 State of New York 474-6897 Office of the State Comptroller Assistance in Completion - (518) 474-5505 Bureau of Municipal Research 474-6023 and Statistics 474-8159 Alfred E. Smith State Office Building Albany, NY 12236 Attention: Wayne R. Carpenter 12