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Home My WebLink AboutAnnual Financial Reports - 1982� -UAL. N"il"ANCIAL REPORT SUBURB AN❑ T F�Vi i�I O f ITHACA FIRST CLASS' S SECOND CLASS 'IN THE COUNTY of TOMPICINS FISCAL YEAR ENDED DECEI•IBER 3]., 1982 L AUTHORIZATION Ar ale 3, Section 30 of the General Munlclpal Law every municlpal 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 shell 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.'"':' Ptd STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION -'Of, MUNICIPAL AFFAIRS Revrsed 12/82 ALBANY, NEW YORK 12236 . _ Page 1 TABLE OF CONTENTS "--S$atement Number Page General Fund - Townwide 1 Balance Sheet.......................................................................... 4 2 Summary Statement of Revenues and Expenditures - Budget and Actual .... 6 ................ 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 ... I.................... 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 ............................................... I .................. I....... 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 Summary Statement -of Revenues and Expenditures - Budget and Actual ..................... 20 _.17 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 I .................... 23 21 Analysis of Changes in Fund'Balance (Reserved and Unreserved) ........................... 24 Library Special Revenue Fund 22 Balanca 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...................................................6...................... 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............................................0............................. 31 29 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 32 30 Analysis of Changes in Fund Balance (Reserved and Unreserved) ....:.........4......... 33 Water District Fund ' 31 Balance Sheet v1.91 .............a,.,.....:......,.a:.....,.,...,.....,.,.,,,,,•.......... 34 32 Summary Statement of Revenues anal 'Expenditures - Budget and Actual ...........:......... 35 33 Analysis of Changes in Fund Balance (Reserved and Unreserved) . ...................... 36 DEBT SECTION Statement of Indebtedness...............................0.............................. 68 Indebtedness by Purpose................................................................ 72 Maturity Schedule..e...........................................0.... .... see .... ........ 73 Page 2 i 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 ................,..... 41 39 Analysis of Changes in Fund Balance (Reserved and Unreserved) .......................... 42 District Fund 40 Balance Sheet.......................................................................... 43 41 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 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) ...................0...... 48 Capital Projects Funds 46 Balance Sheet.......................................................................... 49 47 Summary Statement of Revenues and Expenditures - Budget and Actual ..................... 50 48 Analysis of Changes in Fund Balance.(Reserved and Unreserved) .......................... 51 Special Assessment Fund 49 Balance Sheet......................:.........,w...................................... 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.........................................................I................. 58 56 Statement of Revenues, Expenses and Changes in Retained Earnings ....................... 60 57 Statement of Changes in Financial Position .............................................. 61 Trust and Agency Funds 58 Balance Sheet.......................................................................... 62 59 Statement of General Fixed Assets...:.....................I............................ 63 60 Statement of General Long -Term Debt .................................................... 64 Notes to Financial Statements..............................0........:.................. 66 DEBT SECTION Statement of Indebtedness...............................0.............................. 68 Indebtedness by Purpose................................................................ 72 Maturity Schedule..e...........................................0.... .... see .... ........ 73 Page 2 i 'schedule Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 is 19 20 SUPPLEMENTAL INFORMATION General Fund Detail of Revenues and Expenditures......'......••....................................... General Fund -.. Town Outside Village Detail of Revenues and Expenditures...........................................,......... Highway Fund Detail of Revenues and Expenditures.................................................... Special Revenue Funds Detail of Revenues and Expenditures Community Development....•..•.•..•.•.•.••........:•••••••.a. I ..................•...... Federal Revenue....................................................................... Water.•...........................................'.•............................. so... Sewer...........•...•...•..•.......•..•.................................•.•..•••.....•• Public Library......................................................•................. '.....................•....................................... Special District Funds Detail of Revenue and Expenditures...................................................... Lighting Districts:................................................................... Water District•.•.....•....•.....•......•..................a.......................... Fire Protection Districts.........4.................................................... Sewer District............•........................................................... Miscellaneous Districts............I......................... ........................ Debt Service ................ 4......... . 6..............'..... ......................... Capital Projects Funds Detail of Revenues, Other Sources and Proceeds of Long -Term Debt ....................... Analysis of Capital Expenditures for Current Year by Administrative Unit Special Assessment Fund Detail of Revenues and Expenditures••.•••••...•.•••..•......•.o.'.....r.••.••••••,••.••• Bank Reconciliation................•.................,................................. Real Property Tax Rate, Tax Levy and Uncollected Taxes...........'..I.........:......... Certificate of Fiscal Officer.................•........:.•...........................•o. Page 3 Page 75 85 88 91 93 95 98 101 103 105 106 109 110 113 115 116 117 118 119 120 121 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 Accounts Receivable Less: Allowance for Receivables Net Accounts Receivable Due from Other Funds State and Federal, Receivables Due from Other Governments Inventory of Materials & Supplies Restricted Assets EDP CODE A200 A201 A210 A220 A221 A222 GENERAL FUND - TOWNWIDE Page 4 BALANCE SHEET AS OF December 31, 1982 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE $_; 491 192,45 Accounts Payable A600 $ _90,,000.00 Accrued Liabilities A601 $— A223 $ A621 $' 139.492.45 A450 $ A250 $ A260 $ A290 A300 A320 $ A330 _ A331 A332 $ A627 $ A342 ( ) A629 $ A380 $ A389 ( ) A691 $ A391 $ A410 $ A440 $ A445 $ 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 T04rgg&iyRa�ance (Reserved & A620 $ A621 A622 A626 $ A690 A630 A631 $ A661 A663 $ A627 $ A628 A629 AUP_ $ A691 $ A694 $ A700 $ 7.296.21 A_ A872 $ 7.296.21 A909 A909 Cash Special Reserves A230 $ Investments Special Reserves A452 Tot$1 Restricted Assets $ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS A8009 139.6q2.65 AND FUND BALANCE A8019 - he Notes to the Financialstatement. $ 15.000.00 117.196.24 $ 132.196.24 $ 139,492.45 n ^STATEMENT A510M $ 449.77n_nn $ 4999262.72 2 GENERAL FUND - TOWNWIDE Page 5 SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL Appropriated Reserve FOR THE FISCAL YEAR ENDED 1)PnamhPr 41 r' 1982 Obligations Authorized A530M VARIANCE TOTAL EDP MODIFIED FAVORABLE ' REVENUES AND OTHER SOURCES CODE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) Revenues $ $ Real Property Taxes 2551320 OA 00 Rea]. Property Tax Items 2,7nn nn 5,907 77 7,207.97 Non -Property Tax Items Departmental Income 1400.00 2,914.90 1,974 .9n Intergovernmental Charges Use of Money and Property 4,000.00 16,898_4R 19.899 48 Licenses and Permits 1,9nn_nn 1,247-99 •• 47.99 Fines and Forfeitures 18, 1nn_no 94561 .nn F,,461.nn Sale of Property & Compensation for Loss 999_nn 999 nn Miscellaneous Local Sources Total Expenditures r 77 qg S77 32 Interfund Revenues Interfund Transfers A950M State Aid TOTAL EXPENDITURES AND OTHER USPS. 167 ,400.00 184,886.75 17-486.75 Federal Aid Other Budgetary Purposes Ag62m Total Revenues TOTAL $ 449,720.00 $ 4Q9_962.72 •_ $ 49,549-79 Interfund Transfers A50014 an'integral palU ulh'is statement. 'i'n+2 Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES A510M $ 449.77n_nn $ 4999262.72 Other Appropriated Fund Balance A599M 1 4035.72 Appropriated Reserve A511M Obligations Authorized A530M TOTAL $ 450,755.72 EXPENDITURES AND OTHER USES 'Expenditures General Government Support$�p7g,p5� $ 259,658.69 Public Safety 4,571.9R 4,412.97 Health' Transportation SST6h4.56 55,464.56 Economic Assistance and Opportunity Culture and Recreation 6615A 97 A4,217_/,n Home and Community Services Employee Benefits 0$,157.38 X90121.01 Debt Service (Principal & Interest) Total Expenditures $ 450,755.72 $428,894.11 Interfund Transfers A950M TOTAL EXPENDITURES AND OTHER USPS. A960M $ 428.894.11 Other Budgetary Purposes Ag62m 71 TOTAL $_.lm,755 72i r e4 The Notes to the Financial Statements ura an'integral palU ulh'is statement. 'i'n+2 7,071.21 $ 49,5 1 STATEMENT 3 GENERAL. FUND - 'iOWNWIDE ANALYSIS -OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED; FOR FISCAL YEAR ENDED narrmhwr 91 19A2 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: Notes paid from Appropriations: Budget Notes Tax Anticipation Notes , Revenue Anticipation Notes Other (specify) qtnp Paymanr n 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 $ 139.492.45 Page 6 ,TATEMENT 4 ASSETS GENERAL FUND - TOWN OUTSIDE VILLAGE BALANCE SHEET AS OF n Prmnhor 41 i 1gA9 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE :1 111 11 11 11 $ 224,026.54 Investments B450 $ Accounts Receivable B380 -$ 'Less: Allowance for Receivables B389 ( ) Net.Accounts Receivable $ Due from Other Funds State and Federal, Receivables Due from Other Governments Inventory of Materials and Supplies Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets B391 $ Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation Budget Bond Anticipation Total Notes Payable Other Liabilities Overpayments Total Other Liabilities Due to Other Funds Due to Other Governments Bonds and Long-Term_Liabilities Bonds B410 EDP Bond Interest CODE Cash T Cash i' B200 Time Deposits B201. Petty Cash B210 obligations B220 Revenue Anticipation Notes B222 - Fiscal Agent B223 Total Cash GENERAL FUND - TOWN OUTSIDE VILLAGE BALANCE SHEET AS OF n Prmnhor 41 i 1gA9 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE :1 111 11 11 11 $ 224,026.54 Investments B450 $ Accounts Receivable B380 -$ 'Less: Allowance for Receivables B389 ( ) Net.Accounts Receivable $ Due from Other Funds State and Federal, Receivables Due from Other Governments Inventory of Materials and Supplies Restricted Assets Cash Special Reserves Investments Special Reserves Total Restricted Assets B391 $ Accounts Payable Accrued Liabilities Notes Payable Revenue Anticipation Budget Bond Anticipation Total Notes Payable Other Liabilities Overpayments Total Other Liabilities Due to Other Funds Due to Other Governments Bonds and Long-Term_Liabilities Bonds B410 $ Bond Interest and Matured Bonds B440 $ Total Bonds and Long -Term Liabilities B445 $ $ B230 B452 $ 224,026.54 Total Liabilities Deferred Revenues Fund Balance - Reserved Encumbrances Inventory of Materials & Supplies Repairs Total Reserved Fund Balance - Unreserved B600 8601 B621 B622 B626 B690 B B B630 B631 B628 B629 B B691 B700 B720 B882 Page 7 Appropriated -Ensuing Year's Budget 8909 $ 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 $ 224,026.94 AND FUND BALANCE B8019 $ 99A.09fi.54 The Notes to the Financial dtatements are an integral part of this statement. 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 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 EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assistance and opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal & Interest) Total Expenditures I4terfund Transfers TOTAL'EXPENDITURES AND OTHER USES Other Budgetary Purposos EDP MODIFIED CODE BUDGET ACTUAL ENCUMBRANCES 2,500.00 6,930.68 74,42 Page 8 , VARIANCE FAVORABLE (UNFAVORABLE) $ 4,430.68 B962H /1\ TOTAL $ 7n7 QA9-Q1 rhe Notea to the :Financial Statements are an integra: .p2 aT�. WE " ?statement. 1,200.00 1,968.81 768.81 9,000.00 17,930.41 8,930.41 4,200.00 3,364.05 ( 835.95) 136,000.00 .182,525.35 46,525.35 $ 152,900:00 $ 212,719.30 $ 59.819.30 B500H B510H $ 152,900.00 $ 212,719.30 $ 59,819.30 B599M 55.082.91 B511M B530M $ 207,982.91 $ 19,085.00 $ 19,085.00 $ $ 267.46 267.46 18,710.57 10,308.05 8,407 52 57,934.73 56.798.63 1.069.06 67.04 14.805.15 13.354.07 1,491-08 $ 110,802.91 $ 99.813.21 $ 1,069.06 $ 9.920.64 B950M 97,180.00 116.463.00 ( 19,283.00) B960H $ 207.982.91 $ 2.16.276.21 $ 1_nbq.DA $ 9.467.46E B962H /1\ TOTAL $ 7n7 QA9-Q1 rhe Notea to the :Financial Statements are an integra: .p2 aT�. WE " ?statement. STATEMENT 6 GENERAL FUND - TOWN OUTSIDE VILLAGE ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED ;n nnmh r 11 J 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 88025 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. $ 224.026.54 Page 9 $ 227.583.45 212.719.30__ $ 440,302.75- 216.276.21 $ 224,026.54 $ 224.026.54 Page 9 STATEMENT 7 HIGHWAY FUNDS - BALANCE SHEET AS OF December 31 , 1982 ASSETS LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE Cash Cash D200 ,$ 62,995.18 Accounts Payable D600 Time Deposits •D201. 70,346.70 Accrued Liabilities D601 Obligations D220 Notes Payable Revenue Anticipation Notes D222 Revenue Anticipation D621 Fiscal Agent D223 Budget D622 Total Cash $ 133,341.88 Total Notes Payable D450 $ Other Liabilities Investments Overpayments D690 Accounts Receivable D380 $ D Less: Allowance.for Receivables D389 ( ) D_ Net Accounts Receivable $ Total Other Liabilties Due from Other Funds D391 $ ' Due to Other Funds D630 Due to Other Governments D631 State and Federal, Receivables D410 '$ Bonds and Long -Term Liabilities Bonds D628 Due from Other Governments D440 $ Bond Interest and Matured Bonds D629 D Inventory of Materials and Supplies D445 $ Total Bonds and Long -Term Liabilities Total Liabilities Restricted Assets Deferred Revenues D691 Cash Special Reserves D230 $ Fund Balance - Reserved Investments Special Reserves D452 Encumbrances D700 Total Restricted Assets $ 133,3 1.88 Inventory of Materials & Supplies D720 Repairs D882 Highway Capital Projects D902 Total Reserved Fund Balance - Unreserved r $ $ 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 ,TOTALASSETSD8009.$ X347.88 AND FUND BALANCE D8019 $ ]33.341.88' The Notes to the Financial Statements are an integral part of this statement. Page.l0 STATEMENT 8 HIGHWAY FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED npcemlie+ 41 1gR9 EDP MODIFIED REVENUES AND OTHER SOURCES CODE BUDGET ACTUAL ENCUMBRANCES Revenues Real Property Taxes $ 299,200.00 $ 299,200.00 Real Property Tax Items Non -Property Tax Items Page 11 VARIAtCE FAVORABLE (UNFAVORABLE) Departmental Income Intergovernmental Charges 6,300.00 6,581.54 281.54 Use of Money and Property 6.900.00 22.108.22 15.208.22' Licenses and Permits Fines and Forfeitures . Sale of Property & Compensation for Loss Miscellaneous Local. Sources(See•Detail). 00 37_.0 815 12,0�— Interfund Revenues 97,180.00 116,463.00_ - 19.283.00 State Aid 16,304.•00_ —1.8,Jul1'_OQ— 1,8-QLQQ_ Federal Aid 101,916.00' _E�1.916..QQ_Q,000,OQL $ Total Revenues $ 527.800.00 $ 5 0407.91 2gy607.91 Interfund Transfers D500M Proceeds of obligations TOTAL REVENUES AND OTHER SOURCES D510M $ 527,800.00 $ 556.407.9.1 $ 28,607.91 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 516,395.13 384,275.34 2 90 129,124.7a Economic Assistance and Opportunity Culture and Recreation Home and Community Services Employee Benefits 160500.00 49,798.94 _,( 4 9SA.941 Debt Service (Principal & Interest) Total Expenditures $ 562-R95 14 $ 434.034:27 $ 2,995.00 $ 125.865.86 Interfund Transfers D950M _ $ TOTAL EXPENDITURES AND OTHER USES D960M $^ 962`R95.13 $ i.,A/, jL4,.77 $ 7,Yg95.(1f1 12'y,R65-R6 Other Budgetary Purposes D962M TOTAL $ SF7�R95.14 The Notes -to the Financial Statements are an interg _ statement. r STATEMENT 9 HIGHWAY FUNDS ANALYSIS OF CHANGES IN FUND BALANCES (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED December 31 1982 REPAIR AND Page 12 _ *Total includes. Reserved and Unreserved portions of Fund Balance. ,7he Nptes.to the Financial. Statements are an :integral part of this statement. TOTAL .. II IMPROVEMENT BRIDGE MACHINERY MISCELLANEOUS EDP.•... CODE Fund Balance - Beginning II of Fiscal Year* D8021 $ 10.968.24 II II $ 7,005.57 $ 455.28 $ 17,325.91 $ ( 13,818.52) Add:. Revenues & other Sources D8022 .. `. .556,407.91 II.: '. 374.810,04 .00 61,517.48 120,080.39 • Total D8023..$- 567-1"76.15 381.815.61 $ 455.28 $ 78,843.39 $ 106,261.87 Less: Expenditures and II Other Uses • D8024.. _ 434.034.27 II I I 304,555.74 .00 43,081.62 86,396.91 Total Before .. II Adjustments D8025 .$ 133,341.88 II II .. $ 77,259.87• $ 455.28' $ 35,761.77 $ 19,864.96 ADJUSTMENTS (Specify) II II• . Additions: II II ' Deductions: • ... ' II I{ II I I Fund Balance - End II - of Fiscal Year* D8029 $ 134,•3 1.88,3 X88 II -•-$ 77,259,87 $ 455.28 $ 35,761.77 '$ 19,864.96 *Total includes. Reserved and Unreserved portions of Fund Balance. ,7he Nptes.to the Financial. Statements are an :integral part of this statement. STATEMENT 12 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 ASSETS Cash Cash Time Deposits Revenue Anticipation Notes Total Cash Investments State and Federal, Receivables E FEDERAL REVENUE FUND BALANCE SHEET Page 16 TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS 088009 $ 11,436.57 AND FUND BALANCE CF8019 $ 11,436.57 The Notes to the Financial Statements are an integral part of this statement. AS OF December 31 , 1982 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE CF200 $ 11,436.57 Accounts Payable CF600 $ CF201 CF222' 'Accrued Liabilities CF601 $ $ 11,436.57 Revenue Anticipation Notes Payable CF621 $ CF450 $ Total Liabilities $ CF410 $ Deferred Revenues CF 691 $ 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 088009 $ 11,436.57 AND FUND BALANCE CF8019 $ 11,436.57 The Notes to the Financial Statements are an integral part of this statement. �t STATEMENT 14 O FEDERAL REVENUE SHARING FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES'- BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 1982 4 other Budgetary Purposes TOTAL CF962M $ 11 $—,U-1,916.00 II The Notes to the Financial Statements are an integral part of this statement. Page 17 VARIANCE EDP MODIFIED FAVORABLE REVENUES AND OTHER SOURCES CODE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) Revenues Use of Money and Property $• .00 5,494.75 $ 50494.75 Miscellaneous Local Sources Federal Aid 84,049.00 84,049.00 Total Revenues ! $ •- $ $ Interfund Transfers CF500M TOTAL REVENUES AND OTHER SOURCES CF510M $ 84-049.00 II $ 89.543.75 $ 5.494.75 Other Appropriated Fund Balance CF59911 a7.867.00 Appropriated*Reserves CF51114 TOTAL $ 1.71,916.00 II EXPENDITURES AND OTHER USES Expenditures General Government Support $ 50.000.00 50.000.00 $ $ Public Safety Health Transportation 61,916.00 61 916.00 Economic Assist. & Opportunity Culture and Recreation Home and Community Services 6n onn_nn 6n, nnn_00 Employee Benefits Debt Service (Principal & Interest) Total Expenditures $ 171,916.00 II $ 171,916.00 $ $ Interfund Transfers CF950M TOTAL EXPENDITURES AND OTHER USES CF960M ' $ 171.916.00 II $ 171,916.00 $ $ other Budgetary Purposes TOTAL CF962M $ 11 $—,U-1,916.00 II The Notes to the Financial Statements are an integral part of this statement. Page 17 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 Fiscal'Year* :. CF8021 $ 93,808.82 Add: Revenues and Other Sources CF8022 89.543,75 Total CF8023 $-183,352.57 Less: Expenditures and Other Uses CFS024 171916.00 Total Before Adjustments CF8025 $ 11 416.57 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 B41ance. The Notes to the Financial Statements are an integral part of this statement. rti. r� Page 18 EXHIBIT 16 ASSETS Cash Cash Time Deposits Petty Cash Budget Notes ' Revenue Anticipation Notes Fiscal Agent Total Cash EDP CODE P200 F201 P210 P220 F222 P223 Investments P450 Water Rents Receivable P350 Accounts Receivable F380.. Less Allowances for Receivables F389 Net Accounts Receivable 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 ' $ $ $ Due from Other Funds F391 $ Due from Other Governments F440 $ Inventory of Materials & Supplies P445 $ Accrued Liabilities Notes Payable F600 $ F601 $ Page 19 Revenue Anticipation. F621 $ Budget F622 Total Notes Payable F230 $ $ Other Liabilities $ Customers Deposits F615 $ Overpayments F690 Total Other Liabilities $ $ Due to Other Funds F630 $ Due to Other Governments F631 $ Total Liabilities $ $ Deferred Revenues F691 $ Restricted Assets Fund Balance — Reserved Cash Special Reserves F230 $ Encumbrances F7C0 $ Investments Special Reserves F452 Inventory of Materials & Supplies F720 Total Restricted Assets $ 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 The Notes to the Financial Stata"vbs pre an integral part Ad'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 $ ACTUAL ENCUMBRANCES 1,207,715.35' 6,648.89 $ Page 20 VARIANCE FAVORABLE . (UNFAVORABLE) 55,424.09 86.89 60,000.00_ ' $ 1,274,364.24 $ 55,510.98 $ 1,274,364.24 $ 55,510.98 $ $ $ 1.099.088.91 ' 47,343.43 120.525.62• $ 1.219.614.53 ' $ 1,219,614.53 The Notes to the Financial Statements are an integral part of tris statement. 11 18,651.38 $ $ 65.994.81 $ $ 65,994.81 EDP MODIFIED REVENUES AND OTHER SOURCES CODE BUDGET Revenues Real Property Taxes $ �� Real Property Tax Items Departmental Income 1,152,291.26 Use of Money and Property 6,562.00 Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid FRS/Water Improvement Study - 60,000.00 Total Revenues Coddington Rd.Ext. $ 1.218.853.26 r Interfund Transfers F500M Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES F510M $ 1,218,853.26 OTHER _ : . . Appropriated Fund Balance P599M 66,756.08 Appropriated Reserves F511M Obligation Authorized F530M TOTAL $ 1,285,609.34 II EXPENDITURES AND OTHER USES Expenditures General Government Support $ Home and Community Services l�.. 1.146.432.34 Employee Debt Service (Principal & Interest) X39.177.00 Total Expenditures $,_ 1,285.609.34_ Interfund Transfers F950M TOTAL EXPENDITURES AND OTHER USES F960M $ 1,285,609.34 Other Budgetary Purposes F962M TOTAL $ 1,285,609.34 $ ACTUAL ENCUMBRANCES 1,207,715.35' 6,648.89 $ Page 20 VARIANCE FAVORABLE . (UNFAVORABLE) 55,424.09 86.89 60,000.00_ ' $ 1,274,364.24 $ 55,510.98 $ 1,274,364.24 $ 55,510.98 $ $ $ 1.099.088.91 ' 47,343.43 120.525.62• $ 1.219.614.53 ' $ 1,219,614.53 The Notes to the Financial Statements are an integral part of tris statement. 11 18,651.38 $ $ 65.994.81 $ $ 65,994.81 JOMN 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 Add: Revenues and Other Sources F8022 Total F8023 Less: Expenditures and Other Uses F8024 Total Before Adjustments F8025 ADJUSTMENTS Add: (specify) Total Other Additions Less: (specify)T� Total Other Deductions Fund Balance End of Fiscal Year* F8029 *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement.. $ 116,031.84. 1,274,364.24 $ 1,390,396.08 1,219,614.53 $ 170,781.55 L $ 170,781.55 Page 21 r- 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 $ 45-486.23 Time Deposits G201 59, 779.00 ' Petty Cash G210 G631 Budget Notes G220 $ Revenue Anticipation Notes G222 Fiscal Agent G223 Total Cash $ 104,661-91 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 111 611"21 Total Unreserved $ 1n4.Fi.. . Total Fund Balance (Reserved & Unreserved) $ 1n/ TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS G80D9 $ 104,661.23 AND FUND BALANCE G8019 $ 104,661.23 ,The'Notes. to the Financial Statements are an integral part of this statement.' Page 22 r1 STATEMENT 20 SEWER SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES — BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED naramhar 41 . 1989 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 Inter£und 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 EDP MODIFIED CODE BUDGET $ $_ 225,000.00 156,677.00 6,600.00 VARIANCE FAVORABLE ACTUAL ENCUMBRANCES (UNFAVORABLE) 235,442.57 107,411.30 11,531.15' $ 488,?77.00 G500M G510M $ G599M ' G511M G53 OM $ $ 143 , O67.00 244,310.00 $ G950M G96014 , $ G962M $ �R8_�277.00— VARIANCE FAVORABLE ACTUAL ENCUMBRANCES (UNFAVORABLE) 235,442.57 107,411.30 11,531.15' $ $ The Notes to the Financial Statements are an integral part of this statement. WAN.L414TUMAM Page 23 h 10,442.57 11 ' 4.931.15 $ $ The Notes to the Financial Statements are an integral part of this statement. WAN.L414TUMAM Page 23 h 10,442.57 S 49,265.70) ' 4.931.15 $ $ The Notes to the Financial Statements are an integral part of this statement. WAN.L414TUMAM Page 23 h STATEMENT 21 SEWER SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) FOR FISCAL YEAR ENDED .nPrpml+ar 91 9R? EDP CODE Fund Balance Beginning of Fiscal Year* G8021 $ 76.876.96 " Add: Revenues and Other Sources 68022 365.772.00 Total 68023 $ 442.148.96 Less: Expenditures and Other Uses 68024 317,497.71 Total Before Adjustments G8025 $ inG rrt )z 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. z $ Page 24 �1 STATEMENT 28 ASSETS Cash Cash Time Deposits Total Cash Other Assets (Specify) TOTAL ASSETS LIGHTING DISTRICT FUNDS e BALANCE SHEET AS OF December 31 82 EDP LIABILITIES AND FUND BALANCE EDP CODE CODE SL200. $ 210.97 Liabilities (Specify) SL201 $ 210.97 SL $ SL $ SL $ SL_ $ Fund Balance Reserved Encumbrances 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. SL6019 $ 210.97a Page 31 M N • •}uawa}egs sFR} ;o grid TeabaguT us aze.s}uawa}6}S TaFouleuFd aq} o} sa}oN au,,"r £ . $ Td, zoz IIII NZ9623 sasodand .Lze}abpng,aag3p 99'97T $ $ 77'717•£ $ If 00'095'£ $ NO96zs sash ldaHso M sHgnzxaxaaxa aezoz W0967S saa;susay pun;aa}ul 7771.7 £ $ I I 00-09S7 $ saan4TPuacixa Tlegoy II (}saaa}ul s TledTOuTXd) v*TAaas }qOa II s}F;auaa 096oTdwa SODTAaaS A4Fun=00 pus awoH II uoT3eas09g pus can-4ln0 II d}jun}aodd0. 8 "4STSSy oTwouooa 95'571 h7'7T7 £ II 00'095 E 7'ZSTSZs uoTgegaodsusay II KgTsOH II A}a;VS OTTgnd $ $ $ II• $ }zoddnS }uawuzanoo Tsaaua3 I I semgipuadxa sasn uHHSO cmv sadnSIQNSdxa II 00-09g-c $ Zv,101 II WITSIS anaasag PagleFadoaddy II W66S7S aoueTleg PuDd PageFadOaddy 2iaH10 OL'6ST $ OL'61L E $ II 00'095 £ $ NOTS'Is saoxnos xaxzo cuv sanRSAHg 'IVWM II NOO97S saa;susay pun;aa}ul OL'6S1 $ OL'6TL E II $ II 00'095`£ $ sanuanag Te}os. pTV Teaepag II PTV a}legs II sanuanag pun;aagul • II snoaueTTaosxN II SsoT s0; II u0Tgesuadwo0 pule daxadosa ;o aTsS II saarngia;aog pus sauig I I SgT=ea Pus sasuanTZ Agxadoad pus dauoN ;o asn UL 6SI II awooul Teguau}aleda0 00' $ 0' 0095 $ II 00,09g's $ TOOT'IS Sexles dgaadoad Tsa-d II sanuanag (a7avK0Av,gE) SHORTRminONa TdnSOK I I Sa90n8 x000 SaoUnOS daHSO QXV WnMaAn agavU0Ava II 42lIalGow dca . aONKI?IFtA Z8 ' 1E aagwaaa,0; OHONH *dVRA 'IHOSI3 HHS X03 rn[110V ONS! zHJOna - SaUMICNUXH CHY SR=Aald 30 SNHWHSUS 2L-dV IIS ' ZE abled ann3 xomiSIQ 9NIZH9I'I 6Z SNawaltyZ9 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) FOR FISCAL•YEAR ENDED December 31 , 82 Forest EDP Home lenside Renwick Hgts._ Eastwood -Commons Clover Lane CODE TOTAL LIGHTI DIST. LIGHTING DIST. LIGHTING DIST. LIGHTING DIST. SL8021 $' (94.29)011 $114.5 SL8022 3.719.70 1,097.8 SL8023 $ 3.625.41. 11$l; ]2• 3414.44 11 1,222.9 , Less: Expenditures and Other Uses SL8024 H Total Before Adjustments ADJUSTMENTS Add: Less: Fund Balance - End of Fiscal Year* SL8025J 210.97 (10.4 SL8029 $ 210.97' $'t (10.1 4.36' $ (69.13)' $ (77.87)• $ (66.20). 523.72 619.33 1,260.71 218.05 528.08 $ 550.20 $ 1.182.84 $ 151.85 536.30 .676.04 811.86 167.31 , (8.22)•$ (125.84)• $ 370.98• $ (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 •qu9w9gQ4s.STR4 aO niEd TEzba'AuT uE azE s3u9ma4a4S TEFaneaTd aqg og sagoN aqy $ 6T08MS SONKZHg cKna amv $ 600ems Sxassv TdyOI SSnN3Aau am- madsa Isalal lavi'I rlvmoy " $ (panzaseaun g panzasou) aouETEg puna TEgoy $ pansaseaun TEgoy 606MS pogvTsdosddEun $ 606MS gabpng S'aVeA buTnsug_pagaFsdozddy panxasasnn _ aouETEg puna $ ZSBMS OZLMS $ OOLMS T69MS $ $ T£9MS _$ $ 0£9MS $ 069b1S $ STWIS $ Mms $ TZ9MS $ T09MS pansasau TEgoy SSTEdatj saTTddnS 9 sTETaG4vW ;o S.zoguanul seoweagmnoug panzasou _ aouETEg puna ssnuanau Poxaa;aa saTgTTTgETq TEgoy sgu9wuzano0 zar;g0 o-4 ana_ spume .zaT(gp 04 ana sOTgTTTgEFI aag40 TEgoy sguawTEdsanO sgTsodaa sa=04s0 sOTgTTTgET'I x9g40 e1quArd sagoN TEgoy gabpng uOTgadTOTguZ anuanau aTgEdEd sagoN saT3TTTgaT'I pansooZ aTgEdEd sgun000Z. $ sgasSy P94OT-T4s'9U TEgoy MIMS sansasau TEToadS sguawgsanul $ 0£ZMs sanzasau TEToods usEO sgassy pagOTsgsag $ SV7Ms saTTddnS g STETaagEW ;o LII.4uanul $ .OD' -VMS sguawusan00 xagg0 woz; ana $ 16£MS spuna aaT440 wos; ana —$ oTgpATaoau sgun000y qoR ( ) 68£b4s saTgenTaoau XO; SsOul'"VEV :SSGU OS£b1S aTgaeTooau sgun000y $ OS£MS aTganTaoau sguau .zagEM $ osvms sguawgsanul $ EZZMS ZZZMS OZZMS OTZMS TOZMS 0OZb1S 8300 RED doa aas SONTIVE aNna aNy SanNsnsu asuuaaaa 'salylalgyiz 30 Sy laaRs 3�NKZyB aNna yOIuySIa uByyM 4£ abEd r(SVO TEgoy gueby TEOSTa sagog uOTgEdToTguy anuanau sagoN gabpng r[S� �ggad GgTsodoa awTy RsE0 c(sEo syssse T£ ZmErivys STATEMENT 34 ASSETS Cash Cash Time Deposits Total Cash Other Assets FIRE PROTECTION DISTRICT FUNDS BALANCE SHEET AS OF December 31 1 82 LIABILITIES AND FUND BALANCE EDP $ CODE $ SF200 $ 00 SF201 34,353.21, $ 34,355.21 SF $ SF $ Liabilities (Specify) Total Liabilities Fund Balance - Reserved Encumbrances Total Reserved Page 37 EDP CODE SF $ Sr— $ Sr $ $ SF700 $ Sr $ 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 ASSETS SFJ009 $ 34,:55.21 TOTAL LIABILITIES AND FUND BALANCE The Notes to the Financial Sta-owents aYa an integral part of this statement. EF8019 $ 34,355.21 wo 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 II FAVORABLE REVENUES AND OTHER SOURCES CODE BUDGET II ACTUAL ENCUMBRANCES (UNFAVORABLE) Revenues Real Property Taxes SF1001 $ 276,309.00 II II $ 276,309.00 $ .00 Departmental Income II Use of Money and Property SF2401 7,000.00 II 13,842.91 6,842.91 Licenses and Permits II Fines and Forfeitures II Sale of Property and Compensation II for Loss II Miscellaneous In Lieu of Taxes SF1080 2,000.00 II 4,264,52- 2.264.52 Interfund Revenues State Aid II Federal Aid II $ Total Revenue $ 285.309.00 II $ II 294.416.43 9,107.43 Inter£und Transfers SF500M II TOTAL REVENUES AND OTHER SOURCES SF510M $ 285.309.00 II $ 294,416.43_ $ 9. 107,43 Other Appropriated Fund Balance SF599M II Appropriated Reserves SF511M TOTAL $ 285.309, 00 II EXPENDITURES AND OTHER USES Expenditures II II $ $ $ General Government Support $ Public Safety SF3410.4 285.309.00 II 287,809.00 (2,500.00) Health II Transportation II Economic Assist. & Opportunity II Culture and Recreation II Home and Community Services 11 Employee Benefits II , Debt Service -(Principal & Interest) $ 287.809.00 $ 2,500.00) $ (2.500.00) Total Expenditures( Interfund Transfers TOTAL EXPENDITURES AND OTHER USES SF950M SF960M $ 285,309.00 $ 287.809.00 — $ $ (2,500.00) ' Other Budgetary Purposes SY962M •$ II TOTAL II The Notes to the Financial Statements are an integral part Of i,his statement. Page 38 STATEMENT 36 I ' i FIRE PROTECTION DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) *Total includes Reserved and Unreserved portions of Fund Balance. The Notes to the Financial Statements are an integral part of this statement. Page 39 FOR FISCAL YEAR ENDED December 31 . 82 Town of Ithaca . II FIRE FIRE FIRE FIRE. EDP PROTECTION PROTECTION PROTECTION PROTECTION CODE TOTAL it DISTRICT DISTRICT DISTRICT DISTRICT Fund Balance - Beginning of SF8021 $. II 27,747.78 II $ 27,747.78 $ $ $ Fiscal Year* Add: Revenues and Other Sources SF8022 294416.43'.jj 11 294,416.43 . Total SF8023 $ 322,164.21 II $ 322,164.21 $ $ $ Less: Expenditures and Other Uses SF8024 it 287,809.00 II 287,809.00 Total Before Adjustments SF8025.$ II 34,355.21 II II $ 34,355.21 $ $ $ ADJUSTMENTS II II Add: II II Less: II II Fund Balance - End of II Fiscal Year* • SPS'029 Il *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 EDP CODE SS200 SS201 SS210 Ss220 SS222 SS223 Investments 55450 Sewer Rents Receivable SS360 Accounts Receivable SS380 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 Y Page 40 SEWER DISTRICT FUND BALANCE SHEET AS OF , LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP CODE $ Accounts Payable SS600 $ Accrued Liabilities Notes Payable Revenue Anticipation Budget Total Notes Payable Other Liabilities Customers Deposits Overpayments Total Other Liabilities ( ) "$ Due to Other Funds SS391 $ Due to Other Governments SS410 SS440 $ SS445 $ SS230 $ SS452 $ Total Liabilities Deferred Revenues Fund Balance - Reserved Encumbrances Inventory of Materials & Supplies Repairs Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved SS601 $ SS621 $ SS622 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. ' n STATEMENT 46 ti ASSETS Cash Parks, Stone Quarry Rd. Water, 5 -Area Sewer CAPITAL PROJECTS FUND CONBINED.BALANCE SHEET AS OF Deeemher 41 . 1982 Page 49 LIABILITIES, DEFERRED REVENUES AND FUND BALANCE EDP EDP CODE CODE Cash E2O0 Time Deposits loeo.^.a• j?1gvk,\ E2O1 Revenue Anticipation Notes H222 Total Cash . Investments Due from Other Funds Deposits with Other Governments State and Federal, Receivables H450 $ 7,256.42 112,542.17 $ 119,798.59 $ H391 $ E395 $ H410 $ Accounts Payable Accrued Liabilities Notes Payable .Revenue Anticipation Notes Bond Anticipation Notes Total Notes Payable Other Liabilities Retained Percentages Earnings on Investments Premium on Securities Accrued Interest on Securities Total Other Liabilities Due to Other Funds Due to Other Governments Total Liabilities ITMI �1 H621 x626 E605 H850 H851 U852 H630 H631 Deferred Revenues H691 Fund Balance - Reserved Encumbrances H700 Capital Reserve Balances E878 Total Reserved y Fund Balance - Unreserved Appropriated -Ensuing Year's Budget H909 Unappropriated H909 Total Unreserved Total Fund Balance (Reserved & Unreserved) $ l $ 369,000.00 $7 369,000.00 $ 369,000.00 $ r� VEJIGM TOTAL LIABILITIES, DEFERRED REVENUES TOTAL ASSETS H0009 $ 119.,798.59 AND FUND BALANCE H8019 $ 119,798.59 The Notes to the Financial Statements are an integral cart of -this state:ant. I STATEMENT 47 REVENUES AND OTHER SOURCES Revenues Departmental Income Use of Money and Property Miscellaneous Local Sources State Aid Federal Aid Total Revenues Interfund Transfers Proceeds of Obligations CAPITAL PROJECTS FUNDS ' SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , 1982 EDP Code TOTAL REVENUES AND OTHER SOURCES Other Appropriated Reserve TOTAL EXPENDITURES ADH) OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assistance & Opportunity MODIFIED BUDGET $ 12,000.00 E510M $ 12,000.00 H500M H570M Culture and Recreation Home and Community Services Total Expenditures Interfund Transfers H95GrI SMOrfrort $ 72,400.00 00 $ 72,400.00 .00 TOTAL EXPENDITURES AND OTHER USES H960M ACTUAL . PRIOR CURRENT YEARS YEAR 30,554,25 21,E 3,060.81 1,762.70 96,730.00 $ 130,345.06 $ 23,468.24 $ 130,345.06 $ 23,468,24 Page 50 VARIANCE FAVORABLE (UNFAVORABLE) $9,705.54 1,762.70 $ 11,468.24 $ 11,468.24 $ $ $ $ 29,555.13 95,596.22 23,196.2 585.51 $ 30,140.64 $' 95.596.22 87,275.00 38,650.07 ( 38,650.07) *These amounts must agree 'The Note's to the Financiai Statements are an integral part of this statement. STATEMENT 48 CAPITAL PROJECTS FUND COMBINED ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) 3 FOR FISCAL YEAR ENDED December 31 ,1982' EDP CODE Fund Balance, Beginning of Fiscal Year* H8021 $ 230,576.6.4 Prior Period Adjustments (Specify)s Fund Balance, Beginning of Fiscal Year Restated Adds Revenues and Other Sources Total Deducts Expenditures and Other Uses Total Before Adjustments Adjustments Add (Specify) : Total Other Additions Deduct .(Specify) s Total Other Deductions Fund Balance, End of Fiscal Year* $ 230.576.64 H8022 23,468.24 E8023 $ 254,044.88 H8024 134,246.29 H8025 $ 119.798.59 $ H8029 $ 11Q.228-59 *Total includes Reserved and Unreserved portions of Fund Balance The Notes to the Financial Statements are an integral part of this statement. Page 51 H8022 23,468.24 E8023 $ 254,044.88 H8024 134,246.29 H8025 $ 119.798.59 $ H8029 $ 11Q.228-59 *Total includes Reserved and Unreserved portions of Fund Balance The Notes to the Financial Statements are an integral part of this statement. Page 51 STATEMENT 58 ASSETS I DO NOT IXEY ENTERI CASH I I Cash IT2001 Time Deposits IT2011 Total Income Executions Associations and Union Dues INVESTMENTS I 1 Securities & Mortgages I IT4551 Accrued Interest on I I - securities IT4561 Personal Property I I IT4571 Real Property I I IT4581 I I Total Joint Tax Liens I RESTRICTED ASSETS I 1 Cash Special Reserves I I IT2301 I i Investments Special Reserves IT4521 'I I Total I I TRUST AND AGENCY FUNDS BALANCE SHEET AS OF December 31 , 1982 AGENCY FUND LIABILITIES $ 1,652 50 Consolidated Payroll State Retirement System' Group Insurance $ 1.652.50 State Income Tax ' Federal Income Tax Income Executions Associations and Union Dues $ U.S. Savings Bonds Social Security Taxes N.Y. City Income Tax Guaranty and Bid Deposits Street Opening Deposits Tax Redemption Joint Tax Liens Receivers Fund Receivers Operating Fund $ Surplus from Tax Sales Foreign Fire Insurance Sale of Unclaimed Property Total Agency Funds $ FUND BALANCE ' Expendable Trusts Local Firemens Pension Fund Local Police Pension Fund Workers Compensation Reserve $ 1,652.50 Unemployment Insurance Reserve Park Land Deposits Cemetery Lot Fund Library Trust Fund Other (Specify) Total Expendable Trust Non -Expendable Trusts Cemetery Lot Fund Library Trust Fund Other (Specify) Total Expendable Trust DO NOT IXEY ENTERI I I I T10. I T18 1 T20 1 T21 1 T22 T23 I T24 T25 T28 1 T30 i T31 1 T40 1 T41 i T42 I 1 T43 1 T44 T50 1 T52 1 I I TOTAL ASSETS w. $ 1,652.50 Total Fund Balance abl ^The Notes to the Financial Statements are an integral part of this(sMemente & Non -Expendable) Tll i 1 T12 1 1 T14 i T1.5 f T37 1 T90 I T91 1 I _ I 1 T95 1 J T96 11 I $ 1,152.50 500.00 $ 1.652.5 q $ $ P 1,52.50 STATEMENT 59 Bage 63 GENERAL FIXED ASSETS ACCOUNTS* EDP EDP ASSETS CODE INVESTMENT IN GENERAL FIXED ASSETS CODE Land X101 $ 27,142.00 Bonds and Notes X151 $ Buildings X102 350,033.68 Current Appropriations 'X152 435,039.95 ' Improvements Other Gifts x153 Than'Buildings X103 State Aid X156 Machinery and Equipment X104 435,039.95 Federal Aid X157 377,175.68 Construction Work in Progress X105 Other (Specify) Kiss TOTAL INVESTMENT IN TOTAL ASSETS X8009 $ 819.915-h4 GENERAL FIXED ASSETS X8019 $ R19 915 -Fa *Should not include Fixed Assets of Proprietary Funds* The Notes to the Financial Statements are an integral part of this statement, 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 4 - a GENERAL LONG-TERM DEBT • EDP EDP CODE LIABILITIES CODE W 120 $ Capital Notes Payable W-627 Bond Payable W 628 4.811,904.35 W 125 4, 11„904.45 Due to Other Governments W 631 Installment Purchase Debt W 685 $4,811.904.35 other Long -Term Debt W 689 TOTAL LIABILITIES W8012 $ 4 811_ 904.45 *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 11 . List Separately By Date of Issue. STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT I' ' I Month I Current I Outstanding I Do Not Include Renewals Her (EDP I And IInterestl Beginning of (Issued During I Paid During ICodelYear*1 . Rate I Fiscal.Year I Fiscal Year I Fiscal Year i I T I P I 1 1 3 1 5 (Complete Page 72 for each issue listed below) End of I Maturity Fiscal Year I Date 7 I Second South Hill WHO" IY p3 / 821 9.60 1 204,370.00 1 1 6,720.00 I 197,650.00 1 Second South Hill Wateiote lF2ly p3 / 821 9.60 1 158,630.00 1 1 5,280.00 1 153,350.00 1' Coddington Rd. Water Ext. iY p3 / 821 9.60 1 19,000.00 I I 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 lY pl / 821 9.75 I 237,500.00 1 1 -12,500.00 1 225,000.00 IY I/ I I I I I I IY I/ I I I I I I Total Bond Anticipation Notes I 8661 I I 1 - I II 1.1,109,500.00 1 1 55,500.00 I 11,054,000.00 1 **Bans Redeemed. From Bond -Proceeds I 1 8881 I** 1 1 Bonds (list by purpose) (Complete Pace 73 for each issue listed below) South Hill Water I 1 .0 35-000.'00 1 1 7,000.00 28,000.001 07/H 1 .• 100 11 111 11 000.0 1 19 :1 D-000.00 11() 1{ 1 11{ {1 03/89 �-, . - 1• . 1/ 111.11 •/1 /1 111 11 .- 1• . 11 111 11 1{{ 11 111 11 1 11 19 7A A.-1 11 /1 11 11 111 11 1 • 1 • 8691 1 Authority Loans *ON NEW ISSUES? PLEASE INSERT NEW ISSUE DATE, ON RENEWAL, PLEASE INSERT I}1J.'l A'1 .iIYiNC WHL 1JA'Yr+ PLEASE INSERT 4 DIGITS, FOR EXAMPLE, JANUARY 1981 SHOULD BE"SHOWN-As 01/81.. Page 69 STATEMENT. CP NDEBTEDNESS ' INDEBTEDNESS AYE EXEMPT IA03 CONSTITUTIONAL DEBT LIMIT Page 70 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 I • Date I I T I P i 1 I 3 I 5 I 7 1 Capital Notes (Complete Page 72 for each issue listed below) Ix I /_ I I I I I I I I Ix I/ I I I I I 1 Ix I/ I I I I I I Ix I/ 'I I I I I I Ix I "/ I I I I I I Total Capital Notes I 1 8751 I I 1 I Northeast Sewer Slaterville Rd. area Sewer 1Y 109/761 6.00 1 258,000'.00 1 I18,000.00 I03/97 South Hill Sewer Notes 1,20 IY 109/76 6.0f) . I 612,000.00I 136,000.001576,P00,00 03/98 1 io1 uth Hill Sewer Ext 1 1Y 109/761 6 00 '1 65 000 00 I I 4.000.00 I 61,000.00 103/98 I I I I iouth Hill Sewer Ext 2IY 109/761 6.00 1 82 000.00 I 1 4,000_.0_0 I 78,000.00 103/99 Joint Activity - Bolton Point l I I I I later Supply IY (08/77 16.70 13 339 614.55 I I 179 710.20 13 159 904.35 08196 I 1 1 - IY I/ I I I I I t Total Bond I I 1 I M I I 15,046, 614.55 I I 300 7 .20 14 4 I **BANS Redeemed From ** "Bond Proceeds ( 8881 *ON,NEW ISSSPLEASE INSENEW ISSUE DA TE. ON RENEWAL, %'-',iASE INSERT LATEST RENEWAL DATE. UE. RT .PLEASE INSERT 4 DIGITS. FOR EXAMPLE, ;.ANUARY 1981 SHOULD BE SHOD AS 01/81. UE. RT .PLEASE INSERT 4 DIGITS. FOR EXAMPLE, ;.ANUARY 1981 SHOULD BE SHOD AS 01/81. STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT .List By Purpose (EDP 1 And 11nterestl Beginning of (Issued During I Paid During 1 End Of I Maturity 1CodelYear*I Rate I Fiscal`Year I Fiscal Year I Fiscal Year 1 Fiscal Year I Date I I T( P I 1 I 3 I 5 I 7 I Bonds., (Complete Page 73 for each issue listed below) 1 RnnigiI I I I I I I I I 5,000.00 I 45 000.001 12191 Hanshaw Rd Sewer I '"1 11/591 4.20 1 24-000.00 1 1 3-000.00 I 21.000.001 05189 I i Total Bonds 1 8771 1 1 714A n nnI Is.nnn nnI I 8791 1 1 1 1 I I State or Authority Loans 'I TOTAL OF ALL INDEBTEDNESS ' 18241 1 1 62230,114.55 1 _ I 364,210.20 1 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 R'E7NEWAL DATE. PLEASE INSERT 4 DIGITS. FOR EXAMPLE, JANUARY 1981 SHOULD BE SHOWN AS 01/81. N Page 71 • :SCHEDULE 1 REAL PROPERTY TAXES GENERAL FUND - TOWNWIDE DETAIL OF REVENUE EDP CODE A1001 $ 255,320.00 REAL PROPERTY TAX ITEMS $ 2,934.90 Gain'form Sale of Tax Acquired A1848 Properties A1051 Federal Payments in Lieu of Taxes A1080 Other Payments in Lieu of Taxes A1081 1.442.3.9 Settlement of Railroad Taxes A1082 ;Interest and Penalties A1090 4.465.08 Total Real Property Tax Items A2070 $ S 907.77 NON -PROPERTY TAX ITEMS A2110 Sales Tax A1120 $ Franchises A1170 Total Non -Property Tax Items A2192 $ DEPARTMENTAL INCOME $ 2,934.90 Supervisor (or Comptroller) Fees A1230 $ Town Clerk Fees A1255 1.938.90 Police Fees A1520 Public Pound -Dog Control Fees A1550 996.00 Safety Inspection Fees A1560 Health'Fees A1601 Ambulance Charges A1640 Public Works Services A1710 Parking Lots and Garages A1720' $ On Street Parking Meter Fees A1740 Repayments of Home Relief A1840 Page 75 i EDP CODE DEPARTMENTAL INCOME - Carried Forward $ 2,934.90 Repayments of Burials A1848 Park and Recreation Charges A2001 Recreation Concessions A2012 Special Recreational Facility Charges A2025 Contribution form Private Agency for Youth A2070 Zoning Fees A2110 Planning Board Fees A2115 Refuse and Garbage Charges A2130 Charges for Cemetery Services A2192 Total $ 2,934.90 INTERGOVERNMENTAL CHARGES Tax and Assessment Services A2210 $ Dog Control Services A2268 Public Works Services A2300 Other Economic Assistance and Opportunity Services A2349 Youth Recreation Services A2350 Refuse and Garbage Services A2376 Total $ SCBSDULE 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 j GENERAL FUND - DETAIL OF REVENUES A2401 $ 16,828.48 A2410 A2412 A2416 A2450 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 EDP CODE A2 65 0 A2651 A2 655 A2660 A2665 A2680 N3fT $ 999.00 r" Total $ 16,828.48 A2501 $ A2530 A2540 A2544 1,247.99 A2545 $ A2555 A2705 A2590 Endowment and Trust Fund $ 1;247.99 A2610 $ 24.561,00 A2611 CETA-Title II A2620 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 EDP CODE A2 65 0 A2651 A2 655 A2660 A2665 A2680 N3fT $ 999.00 r" Total $ 999.00 MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years 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 includine2770 '6r577.33 Total reimb. shared cost of word Processor 6,577.33 INTERFUND REVENUES Interfund Roveriues A2801 $ Page 76 SCHEDULE 1 , Page 77 GENERAL FUND - DETAIL OF REVENUES EDP EDP CODE CODE STATE AID FEDERAL AID Per Capita (Revenue Sharing) A3001 $ 119.461.00 CETA — Title II A4721 $ Mortgage Tax A3005I Title III A4731 Loss of Railroad Tax Revenue A3007 Title IV A4741 Tax Abatements A3015 Title VI A4761 Narcotics Control A3484 Title VII A4771 Program for Aging A3772 Title VIII A4781 Recreation for the Elderly A3801 Programs for Aging A4772 Youth Projects A3820 15.425.75 R vena Sharing—Town NA11 Rehab.... A R,9 50,noo.00 Total $ Total Revenues $ 4q99AL22 Total $ 184,886.75 INTERFUND TRANSFERS Interfund Transfers A5031 $ • TOTAL RTVENUES'AND OTHER SOURCES A6000 $ 4QQ 969-79 ** *Transfer to Statement 2 **Transfer to Statements 2 and 3 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 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES EDP CODt 0 1 2. 4 A1010 A1110 A1130 A1220 A1310 A1315 A1320 A1340 A1345 A1355 A1330 A1410 A1420 A1430 A1440 A1450 A1470 A1490 $ 12.872.05 .$ 12.000.00 $ 82.80 $ 789.23 18.832.42 11.200.00 7.632.42 7.403.96 6.800.00 603.96 1,899.69 9.69 4,n3n:on 179 -nn 690.64 15 St 5.04 14,000.00 ,1,055_n4 9 7_Sn o mn_on 4R4-Sn 48,580.49 18„594_n9 5(, 6n 43 ,925.93 44,500.00 392.04 1,033.89 9,004.18 4.675.36 2.690.00 1.638.82 EMPLOYEE BENEFITS - s Page 78" *Transfer to Statement 2 Paga 79 SCHEDULE 1 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT' - PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE. 0 1 2 4 $ GENERAL GOVERNMENT SUPPORT (Cont'd) -- Buildings A1620 59,617.13 3.602.10 34,644.71 21.370.32 Central Garage A1640 Central Communication System A1650 Central Storeroom A1660 Central Printing and Mailing A1670 4.247.37 4.247.37_ Central Data Processing A1680 Unallocated Insurance A1910 _32-112.00 Municipal Association Dues A1920 gnn.nn ann-nn Judgments and Claims A1930 Purchase of Land A1940 Taxes and Assessments A1950 Total $ 259,658.69* $ 148.531.48 $ $ 73.138.66 $ 37,988.55 *Transfer to Statement 2 r' SCHEDULE 1 GENERAL FUND - DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP 0 1 2 4 8 PUBLIC SAFETY CODE Public Safety Administration A3010 $ $ $ $ $ Communication System A3020 Police A3120 1-184.24 2-979.54 204.70 Jail A3150 Traffic Control A3310 . On -Street Parking A3320 Fire Fighting A3410 Control of Dogs A3510 1947•gq 1.947 99— 9Control Controlof Other Animals- A3520 Include Bounties Safety Inspection A3620 Civil Defense A3640 Demolition of Unsafe Buildings A3650 Total $ 4,432.23 + $ 22979.54 $ $ 1.452.69 $ HEALTH Public Health A4010 $ $ $ $ $ Registrar of Vital Statics A4020 Narcotic Guidance Council A4210 Joint Hospital A4525 Ambulance A4546 r Total *Transfer to Statement 2 Page 80 n A6140 CETA - Administration A6210 Title II A6220 Title III A6230 Title IV A6240 Title VI A6260 Title VII A6270 SCHEDULE 1. GENERAL FUND - DETAIL OF EXPENDITURES A6510 Page 81 A6772 Total $ * $ $ $ $ EQUIPMENT ' PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 TRANSPORTATION Superintendent of Highways A5010 $ 19,667.35 $ 19,400.00' $ $ 267.35 $ Garage A5132 11,104.52 11,104.52 Street Lighting A5182 21,357.05 21.357.05 Sidewalks A5410 . Off -Street Parking A5650 Bus Operations A5630 30335.64. 3,995.64 Total $55 X464.56_* 19400.00 ECONOMIC ASSISTANCE.AND OPPORTUNITY Administration A6010 $ $ $ $ $ Home Relief A6140 CETA - Administration A6210 Title II A6220 Title III A6230 Title IV A6240 Title VI A6260 Title VII A6270 Title VIII A6280 Publicity A6410 Veterans Services A6510 Programs for Aging A6772 Total $ * $ $ $ $ Transfer to Statement 2 SCHEDULE 1 Total .. I �' *Transfer to Statement 2 GENERAL FUND — DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4_ 8 $ $ $ $ 527.28 527.28 63{359.05 63.359.05 331.27 331.27 $ 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 .. I �' *Transfer to Statement 2 GENERAL FUND — DETAIL OF EXPENDITURES EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4_ 8 $ $ $ $ 527.28 527.28 63{359.05 63.359.05 331.27 331.27 $ 64.217.60 * $. $�� $ 64, 217.60 _ $ Page 82 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 EXPENDITURES Page 83 EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 A8010 $ $ $ $ $ A8020 A8025 A8030 A8160 A8510 A8540 A8710 A8790 A8810 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 GENERAL FUND - DETAIL OF EXPENDITURES EDP CODE A9010.8 $ 14,245.87 ASJ15.8 A9030.8 _ 9,401.01 A9040.8 6,741.17 A9045.8 A9050.8. ' A9055.8 A9060.8 14,733.03 DEBT PRINCIPAL Serial Bonds Statutory Bonds Bond Anticipation Notes Capital Notes Budget Notes Tax Anticipation Notes Revenue Anticipation Notes InstallmentPurchase Debt State Loans *Transfer to Statement 2 f **Transfer to Statements 2 and 3 A9710.6 A9720.6 A9730.6 A9740.6 A9750.6 A9760.6 A9770.6 A9785.6 A9790.6 $ 45,121.03 DEBT INTEREST Serial Bonds Statutory Bonds Bond Anticipation Notes' Capital Notes Budget Notes Tax Anticipation Notes Revenue Anticipation Notes Installment Purchase Debt State Loans Total TOTAL EXPENDITURES INTERFUND TRANSFERS Other Funds Capital Projects Fund Contributions to Other Funds Total TOTAL 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 Page 84 r.s $ 428,894.11* $ 428,894.11** SCHEDULE 2 REAL PROPERTY TAXES Real Property Tax Items SALES TAX DEPARTMENTAL INCOME Police Fees Health Fees Zoning Fees Planning Board Fees Total USE OF MONEY AND PROPERTY Interest and Earnings Total MISCELLANEOUS LOCAL, SOURCES T.V. Franchaise TAx Miscellaneous Total STATE AID Per Capita Youth Programs Morteace Total Total Revenues INTERFUND TRANSFERS Interfund Transfers TOTAL REVENUES'AND OTHER SOURCES GENERAL FUND - TOWN OUTSIDE VILLAGE Page 85 *Transfer to Statement 5 **Transfer to Statements 5 and 6 DETAIL OF REVENUES EDP CODE B1001 $ B1080 6,930.68 B1120 $ B1520 $ B1601 B2110 1 B2115 �9C,8.81 $uu-.= B2401 $ 17,930.41 B2770 3.153.62 B2770 210.43 $ -05-- B3001 $ 128.258.00 B3820 B3005 54.267.35 $ 1R7 5�5 95 $ 212,710 an + B5031 + B6000 Page 85 *Transfer to Statement 5 **Transfer to Statements 5 and 6 k SCHEDULE 2 GENERAL FUND - TOWN OUTSIDE VILLAGE DETAIL OF EXPENDITURES PERSONAL TOTAL SERVICES EDP CODE 0 1 GENERAL GOVERNMENT SUPPORT B 3Tsrui3oeated-3nstirar:ee Miscellaneous '410- $ 25.00. Atr_orndy ' B1420 19.060.00 $ 19.060.00 Cnnting N B1990 Total $ io•nag_nn * $ ig nrn_n� PUBLIC SAFETY Police Safety Inspection Total F" EQUIPMENT AND OTHER CONTRACTUAL EMPLOYEE CAPITAL'OUTLAY EXPENDITURES BENEFITS 2 4 8 $ 25.00 B3120 $ 267.46 $ $ B3620 Hsmmi TRANSPORTATION Public Health B4010 Registrar of Vital Statistics B4020 Bnc nnPratinna B5630 Total CULTURE - RECREATION $ 1 :1. 1_ Playgrounds & Recreation Centers B7140 $ $ Youth Programs B7310 Library B7410 $ Total $ * $ HOME AND COMMUNITY SERVICES Zoning B8010 Planning B8020 Refuse and Garbage B8160 Total Transfer to Statement 5 $ 267.46 $ $ Playgrounds & Recreation Centers B7140 $ $ Youth Programs B7310 Library B7410 $ Total $ * $ HOME AND COMMUNITY SERVICES Zoning B8010 Planning B8020 Refuse and Garbage B8160 Total Transfer to Statement 5 $ 267.46 $ $ 10.308.05 EE $ $ $ 10.308.05 EE $ $ $ $ Page 86' 11. 11 11 11 $ $ $ Page 86' Q SCHEDULE 2 EMPLOYEE BENEFITS State Retirement Fire and Police Retirement Social Security Workers' Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital and Medical Insurance Total TOTAL EXPENDITURES AND OTHER USES 89999.0 $ 216,276.21 +TRRRE£°ert?oSb�&ETme nts 5 and 6 Page 87 GENERAL FUND — TOWN OUTSIDE VILLAGE — DETAIL OF EXPENDITURES EDP . EDP CODE CODE DEBT PRINCIPAL 89010.8 $ 6,295.57 Serial Bonds B9710.6 $ B9015.8 Statutory Bonds B9720..6 89030.8 2,956.98 Bond Anticipation Notes B913'0.6 89040.8 1,350.28 Capital Notes B9740.6 89045.8 Budget Notes B9750.6 89050.8 Tax Anticipation Notes B9760.6 89055.8 Installment Purchase Debt B9785.6 89060.8 2,751.24 State Loans 89790.6 $ # DEBT INTEREST 13,354.07 Serial Bonds B9710.7 $ Statutory Bonds 89720.7 Bond Anticipation Notes B9730.7 Capital Notes 89740.7 Budget Notes B9750.7 Tax Anticipation Notes 89760.7 Revenue Anticipation Notes B9770.7 Installment Purchase Debt 89785.7 State Loans B9790.7 Total $ - TOTAL EXPENDITURES • INTERFUND TRANSFERS Other Funds B9901.9 $ Capital Projects Fund 89950.9 Contributions to Other Funds B9540.91329.6L9 116-463.00 $ 116.463.00 ' Total TOTAL EXPENDITURES AND OTHER USES 89999.0 $ 216,276.21 +TRRRE£°ert?oSb�&ETme nts 5 and 6 SCHEDULE 3 REAL PROPERTY TAXES NON -PROPERTY TAX,ITEMS Sales Tax Distribution by County INTERGOVERNMENTAL CHARGES Public Work Services Snow Removal Services Total II USE OF MONEY AND PROPERTY II Interest and Earnings D2401 $ 22,108.22 II $ 13,542.64 $ .00 $ 3,466.73 $ 5,098.85 Rental of Equipment - II Other Governments D2416 II Total MISCELLANEOUS LOCAL SOURCES Culvert Pipe D2770 Reimb, for Parks work D2770 Total I. INTERFUND REVENUES Interfund Revenues II II II $ 5.227.50 II $- 5..227.50 $ 26.800.65 II 16.149.90 _ II II D2801 $ 116,463.00 II $ 116,463.00 $ .00 10,650.75 $ $ nn $ .00 STATE AID . II II HIGHWAY FU`b.- - DETAIL OF REVENUES D3501 $ 18,111.00 II I� $ 18,111.00 REP.,:.;; AND SNOW AND EDP TOTAL II IMPROVEMENT BRIDGE MACHINERY MISCELLANEOUS CODE II FEDERAL AID D1001. $ 299,200.00 II$ 143,400.00 $ .00 $ 47,400.00 $ 108,400,00 Federal Rev. Sharing II D1120 $ I I, II $ II $ $ $ $ D2300 $ 6,581.54 II ' II $ 6,581.54 D2302 $ II $ $ $ $ 6.581.54 II $_556 $ 6.581.54 II USE OF MONEY AND PROPERTY II Interest and Earnings D2401 $ 22,108.22 II $ 13,542.64 $ .00 $ 3,466.73 $ 5,098.85 Rental of Equipment - II Other Governments D2416 II Total MISCELLANEOUS LOCAL SOURCES Culvert Pipe D2770 Reimb, for Parks work D2770 Total I. INTERFUND REVENUES Interfund Revenues II II II $ 5.227.50 II $- 5..227.50 $ 26.800.65 II 16.149.90 _ II II D2801 $ 116,463.00 II $ 116,463.00 $ .00 10,650.75 $ $ nn $ .00 STATE AID . II II Consolidated Highway Aid D3501 $ 18,111.00 II I� $ 18,111.00 Total II II FEDERAL AID II Federal Rev. Sharing D2882 $ 61,916.00 II $ 61,916.00 $ $ $ 61,916.00 II 61,916.00 Total $ II $ $ $ Total Revenues $_556 -107,91* II $ 374,810.0 $ .00 INTERFUND TRANSFERS - Interfund Transfers D5031 II - , TOTAL -REVENUES AND II • OTHER SOURCES D6000 $ 556,407.91+* II $ 374,810.04 $ 00 $ 61,517.48, $ 120,080.39 *Transfer to Statement 8 Page 88 **Trarsver to Statements 8 and 9 uoFIslnzaTo sosgll Ise8 9 °;;0 za;sS •dmi psog swing 'quamanoiduil aBsuFsza 's0.uamanozdml SuauVmzad zsTnSag sapnTouF sitz 8 quamagegs og z3;suezZ4, SZ'LoIOL $ 86' 99Z r5 00.006'7T $ snoax�zzzaoslx Cxe MONS 68 abed SS'IIT`6£ $ 00' $ 99*690 LZ — oa'zs�� 00'OOZ`L $ 00' 00' 00' $ AxaNlxo� so61xg 7S'9L9`7LZ $II II II II II II II II II II. II 1I 11 II II II. II II II II II II II II ' II II OT'h8Z`S£T II II I{ 77'70— £T� II 00'OOT`L7 $ II II SNamAo-uNi I I CNH Ulvdau Te3oS 8'BVTSa sgF;auag aadoTdurg V'aVTSa sazngFpuacT%a Tengoezguo0 T'BVTSa saoFAzas Teuoszad 'SS,A09 UZHMO HCC MINUS �_ 8'ZVTsa sIT;auag aadoTduia 65 M3 V'ZVTSCE sazngFpciadxg Teng#ez4uo0 T'ZVTSa saaFAzaS Teuoszad rWAONad MONS 8.OVTSa sgT;auag aaAoTdum 96'99Z` -S V'OvTSa sazngFpuadxa Tengaezguo0 00'006 VI T'04TSa saoFAsaS Teuoszad snoax�zaosita 860£TSC sgF;auag aeAoTdmg SS'6�LZ V'0£TSa sazngFpuadxg Tengoezguoo 00'Z58� Z'0£TSC deTgno Te3FcTe3 0o'O�L T'oETSC saoFAzas Teuosaad AUSHIRDYN S3 =1(3NgdX3 30 'IIHS3C - sCNna xvm6IH e £ 3711C8H0S �l 8'OZTSa sgF;auag aa7oTdmS., 00' V'OZTSa sazngFpuadxs T2ngoezguoo 00' Z'OZTSa deTgnO TvZTdeO 00' T'OZTSa sao FAzas Teuoszad acar a Oi'78Z`S£T .7'ZTTS(l squamanozdml •mzag p0 +�o£ 8�'789`SE 9i it M SIlm XeTno $$e-4ideo s:)-Finouax 8'OTTSa sgF;auag aadoTduQ *W M:' LE V' OTTSa saXngTpuadxg TengoezguOO 00'001'4# $ T'OTTSa s96FAzaS Teuoszad 3000 spaivdax TedaNso z`tsos daa S3 =1(3NgdX3 30 'IIHS3C - sCNna xvm6IH e £ 3711C8H0S �l SCHEDULE 3 EDP CODE EMPLOYEE BENEFITS D 01010.9 State Retirement D9030.8 Social Security tion D9040.8 Workers 9050.8 Unemployment Insurance D9055.8 Disability Insurance D9060.8 Hospital/Medical Ins. HIGXWAY FUNDS - DETAIL OF EXPENDITURES REPAIR AND TOTAL II IMPROV I.I 9,400.00 17 SsS-.24 — ' 7 412.23 -^ 2 Total DEBT PRINCIPAL D9710.6 Serial Bonds Installment Statutory D9720.6 Bonds Bond Anticipation Notes D9740.6 Capital Notes D9750.6 Budget Notes Debt D9785.6 Installment Pur. `^ DEBT INTEREST D9710.7 Serial Bon=nstallment statutory D9720.' Bonds Bond Anticipation Notes D97400 7 Capital Notes D9750. Budget Notes Installment Pur° Debt D9785 BRIDGE. .00 0 SNOW AND LANEOUS MACHO MISCEL 1,100.00 7'388'24 672-,13- 2 299.99 1.040-26 7 Il �— — ------- 7 -� 7 96.91 .7 43 081.62 oo $�— '--� $. 304 555._74 $� Total $ 43 034.27 ; i $� —�_ --------— Total Expenditures II �� INTERFUND TRANSFERS II - � �� Transfer to Other Fun� as D9901•9 �--�� -� Transfer to Capital D9950.9 -----�--'-* - I I $�.--=-• $__=43 projects Fund > Motal*• II $ $� $ Page 90 TOTAL EXPENDITURES & D9999.0 $=_� �1 OTHER USES 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 FEDERAL REVENUE FUND - DETAIL OF REVENUE EDP CODE CF2401 $ 5,4 4.7 CF2701 $ $ CF4001 $ 84 049-00 $ RQ-SC,3.7.5 CF5031 $ CF6000 $ 89,543.75 ** *Transfer to Statement 14 **Transfer to Statements 14 and 15 .Page 93 SCHEDULE 5 Page 94 FEDERAL REVENUE FUND DETAIL OF EXPENDITURES *Transfer to Statement 14 **Transfer to Statements 14 and 15 EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE. 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 $ otc nn cnr�n nn $ int otc nn _ $ Total tit $ EDP EMPLOYEE BENEFITS CODE State Retirement CF9010.8 $ Transfers to: Fire and Police Retirement CF9015.8 """':"(Specify)- Cr .9 $ Social Security CF9030.8 Cr .9 Workers' Compensation CF9040.8 Cr .9 Life insurance CF9045.8 CF .9 Unemployment Insurance CF9050.8 CF9901.9 Disability Insurance CF9055.8 Capital Projects Fund CF9950.9 Hospital and Medical Insurance CF9060.8 Total Transfers $ + $ Total DEBT PRINCIPAL Cr .6 DEBT INTEREST CF .7 $ Cr .7 Total $� TOTAL EXPENDITURES $ 171,916.00 + TOTAL EXPENDITURES AND OTHER USES C79999.0 $_171,916.00 ++ *Transfer to Statement 14 **Transfer to Statements 14 and 15 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) F103.2 -,Total Real Property Tax Items . DEPARTMENTAL INCOME Metered Water Sales F2140 Unmetered Water Sales F2142 Water Service Charges F2144 Interest & Penalties on Water Rents P2148 Water Rents for Other Governments F2378 Other (Specify) Refund of Prior Years Expenditures Gifts and Donations 287,658.61 Other (Specify) Sprinkler Charges 287,658.67 Miscellaneous Refund T.of L.Water Hook up Charges $ 542,948.55 S.P. Payroll Reimbursement 61.533.52 Total 29.847.11 INTERFUND REVENUES 5,031.18 STATE AID (Specify) Total $ 639,360.36 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 F2401 $ 6,648.89 F2410 P2412 P2414 P2416 F2450 F2590 $ F2620 $ F2650 P2655 P2660 F2665 F2680 F2690 ■, FEDERAL AID (Specify) FRS Water Improvement Study + Coddington Roa Ext. Total Revenues INTERFUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES Page 95 EDP CODE FZ77D 38,650.07 F2701 $ F2705 F2770 , F2770 18.00 F2770 235,563.25- F2801 -$ ,F2801-$ — F2882 $ 60,000.00 F5031 F6000'$ 1,274,364.24 +. SCHEDULE 6 WATER SPECIAL REVENUE FUND - DETAIL OF EXPENDITURES Page 96 EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE "": 0 1 2 4 8 GENERAL GOVERNMENT SUPPORT Unallocated Insurance F1910 Municipal Association Dues F1920 Judgments and Claims F1930 Purchase of Land (Rights -of -Way) F1940 Taxes and Assessments on' Municipal Property F1950 F_ Total HOME AND COMMUNITY SERVICES Water Administration FS310 Source of Supply, Power and Pumping P8320 Purification F8330 Transportation and Distribution P8340 Imp ov m nts Reg.Ext. F2770 . _capital RPFyairc Maint- RidgearP9t Tank F2770 Coddington Rd. Water Ext F2770 B.P. Sprinkler Charges F2770 Water System Study , ' F2770 Cliff St. Pump Ste.. Proj, F2770 S.P. Water Benefit Chg. F2770 Miscellaneous F2770 ' TOTAL 601.913.81 2,104.90- 450.00 .104.90450.00 1,400.00 12,155.03 5,907.89 159,517.96 _ 340'.28 1,099,088:9r RN • SCHEDULE 6 WATER SPECIAL REVENUE FUND — DETAIL OF EDP CODE EMPLOYEE BENEFITS State Retirement F9010.8 $ Social Security t903O.8 Workers' Compensation r9040.8 Life Insurance F9045.8 . Unemployment Insurance F9050.8 Disability Insurance r9055.8 Hospital and Medical Insurance. F9060.8 $ Total DEBT PRINCIPAL Serial Bonds F9710.6 $ 37.500.00 Statutory Bonds F9720.6 Bond Anticipation Notes F9730.6 25.500.00 Capital Notes F9740.6 _ Budget Notes F9750.6 Revenue Anticipation Notes F9770.6 Installment Purchase Debt' F9785.6 DEBT INSURANCE Serial Bonds F9710.7 $ 16,860.00 Statutory Bonds F9720.7 Bond Anticipation Notes F9730.7 40.665.62 Capital Notes F9740.7 Budget Notes P9750.7 Revenue Anticipation Notes F9770.7 Installment Purchase Debt F9785.7 Total $ 120,525.62 TOTAL EXPENDITURES $ 1$219,614.53"* *Transfer to Statement 17 **Transfer to Statements 17 and 18 TRANSFERS TOt Other Funds Capital Projects Fund Total TOTAL EXPENDITURES AND OTHER USES Page 97 EDP CODE F9901.9 $ F9950.9 F9999.0 $ 1,219.614.5 * SCHEDULE 7 REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS Special Assessments (Al Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME Sewer Rents Sewer Charges (Surcharge) Interest and Penalties on Sewer Accounts Sewer Services for Other Governments other (Specify) SEWER SPECIAL REVENUE FUND — DETAIL OF REVENUES EDP CODE 61001 $ G1026 G1030 2-57— $ 235.442.57 T 62120 $ 62,064.28 62122 40,660.48 4,686.54 G2128 INTERFUND REVENUES STATE AID Operation and Maintenance of Sewer Plant Other (Specify) Total G2374 FEDERAL AID (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 02690 Total $ MISCELLANEOUS LOCAL SOURCES Refund of Prior Years Expenditures G2701 $ Gifts and Donations G2705 Other (Specify)Misc.Refund BAN Int G2770 1,986.30 .. M s •R imb ornell U & City G2770 9.400.68 TotAl $ 11 _3SIi.98_, n *Transfer to Statement 20 "Tr-Insfer to .Statements 20 and 21 Total Total Revenues INTERFUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES EDP CODE G2801 $ G3901 $ G5031 $ + G60oo $ 365,772.00 •+ Page 98 I e SCH9DULE'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 EQUIPMENT PERSONAL AND OTHER CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS EDP CODE 0 1 2 4 8 61910 G1920 G1930 G1940 G1950 Total HOME AND COMMUNITY SERVICES Sanitation Administration G8110 Sanitary Sewers G8120 Sewage Treatment and Disposal G8130 Refunds/Reimb.yCH & City G2770 Capital Improvements G2770 2tOh Joint Town/City Sewer G2770 TOTAL 51.402.24 3.966.68 9.840.63 71,280.74 $ SCHEDULE 7 EMPLOYEE BENEFITS State Retirement Social Security Workers' Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital and Medical Insurance SEWER SPECIAL REVENUE FUND - DETAIL OF EXPENDITURES EDP CODE G9010.8 $ G9030.8 G9040.8 G9045.8 G9050.8 G9055.8 G9060.8 Total $ TRANSFER TO: Other Funds Capital Projects Fund Total TOTAL EXPENDITURES AND OTHER USES I *Transfer to Statement 20 **Transfer to Statements 20 and 21' EDP CODE G9901.9 $ G9950.9 $ tf� G9999.0 $ 337,487.73 ** Page 100 i DEBT PRINCIPAL Serial Bonds G9710.6 $ 91,500.00 Statutory Bonds G9720.6 Bond Anticipation Notes G9730.6 30,000.00 Capital Notes G9740.6 Budget Notes G9750.6 Revenue Anticipation Notes G9770.6 Installment Purchase Debt G9785.6 DEBT INSURANCE Serial Bonds G9710.7 $ 79,200.00 Statutory Bonds G9720.7 Bond Anticipation Notes G9730.7 65.506.99 Capital Notes G9740.7 Budget Notes G9750*7 Revenue Anticipation Notes G9770*7 Installment Purchase Debt G9785.7 Total $ 766,,206.99 TOTAL EXPENDITURES $ 337,487,73 * I *Transfer to Statement 20 **Transfer to Statements 20 and 21' EDP CODE G9901.9 $ G9950.9 $ tf� G9999.0 $ 337,487.73 ** Page 100 SCHEDULE 10 TRANSPORTATION _Street Lighting Total TOTAL EXPENDITURES INTERFUND TRANSFERS TOTAL EXPENDITURES AND OTHER USES SL5182.4 SL SL SL SL999990 *Transfer to Statement 29 **Transfer to Statements 29 and 30 I LIGHTING DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND E TOTAL $ 3,560.00 $ 159.70 $ $ * $ $ 3,719.70**I $ 3,414.44 r" Page 105 a :TURES Renwick Eastwood Heights Commons Clover Lane LIGHTIN3 DIST. LIGHTING DIST. . 600.0 1 200.00 $ 210.00 $—.12.3' 60.71 $ 8.05 $ $ $ $ $ .218.05 $ 167.31 1 676.01, 811.86 $ 167.31 EDP REVENUES CODE REAL PROPERTY TAXES SL1001 Interest and Earnings SL 2401 SL TOTAL REVENUES INTERFUND TRANSFERS SL5031 TOTAL REVENUES AND OTHER SOURCES SL6000 TRANSPORTATION _Street Lighting Total TOTAL EXPENDITURES INTERFUND TRANSFERS TOTAL EXPENDITURES AND OTHER USES SL5182.4 SL SL SL SL999990 *Transfer to Statement 29 **Transfer to Statements 29 and 30 I LIGHTING DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND E TOTAL $ 3,560.00 $ 159.70 $ $ * $ $ 3,719.70**I $ 3,414.44 r" Page 105 a :TURES Renwick Eastwood Heights Commons Clover Lane LIGHTIN3 DIST. LIGHTING DIST. . 600.0 1 200.00 $ 210.00 $—.12.3' 60.71 $ 8.05 $ $ $ $ $ .218.05 $ 167.31 1 676.01, 811.86 $ 167.31 • SCHEDULE 12 EDP REVENUES CODE REAL PROPERTY TAXES SF1001; "In Lieu of Tax Payments" SF1080 Interest and Earnings SF2401 TOTAL REVENUES SF5031 TOTAL REVENUES AND OTHER SOURCES SF5000 EXPENDITURES PUBLIC SAFETY Fire Protection SF3410,4 SF Total SF TOTAL INTERFUND TRANSFERS SF TOTAL EXPENDITURES AND OTHER USES SF990060 FIRE PROTECTION DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND EXPENDITURES $_ 287.80.9_.00 $ $ $ 287,809.00 r $ $ 287,809.00 *• $ 287,809.00 $ $ $ $ $ 287,809.00 $ E1 $ 287,809.00 $ $ *Transfer to Statement 35• **Transfer to Statements 35 and 36 Page 109 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 * $ 294,416.43 $ $ $ * $ $ $ $ 294,416.43 ** $ 294,416.43 $ $ $_ 287.80.9_.00 $ $ $ 287,809.00 r $ $ 287,809.00 *• $ 287,809.00 $ $ $ $ $ 287,809.00 $ E1 $ 287,809.00 $ $ *Transfer to Statement 35• **Transfer to Statements 35 and 36 Page 109 SCHEDULE 17 i 'w GENERAL GOVERNMENT PUBLIC SAFETY Law Enforcement Traffic Control, Park Fire Protection Public Safety - Other Total HEALTH '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 S9ater Electric Drain and Storm Sanitation Other Home and Community Services Total TOTAL EXPENDITURES CAPITAL PRQ7ECTS FUND ANALYSIS OF CAPITAL EXPENDITURES FOR CURRENT YEAR BY ADMINISTRATIVE UNIT 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 X8597.2 H8797.2 H8997.2 H9999.0 $ $ $ 95,596.22 $ Page 117 $ $ $ 95.596.22 $ 38,650.07 • $ 114.246.29 *" SCHEDULE 19 r 'o . BANK RECONCILIATION. CASH BY FUNDS, PER BALANCE SHEETS Include Petty Cash . FROM STATEMENT A General Fund - Townwide B General Fund - Town Outside Village D Highway Funds CD Community Development Fund CF Federal Revenue Fund E Enterprise Revenue Funds H Capital Fund Parks, 5 -area Sewer, Stone Quarry Rd. Water P Special Assessment.Funds SL Lighting Districts SW Water Districts Sr Fire Protection Districts SS Sewer Districts S Miscellaneous Districts T Trust and Agency Funds V Debt Service Fund Sewer Special Revenue F,md — Tota All Funds BANK BALANCES Identify Bank Balances with Funds by Listing the Applicable Code Letters Tompkins County Trust Company Ithaca,N&-a'AV Bcation of Bank General Fund - Townwide General Fund - Outside Village Water & Sewer Fund Highway -Fund Capital Proiects Capital Projects - Parks Fire Protection Fund F d ral Revenue Sha 'ng Tract & AQency Fund T.ig ring Digtrict Fund Cert. Add: *These NOTE: Fund Bank Code Balance A $ 90,147.23 B 46,292.15 G & F 13,482.29 D 21,085,86 H. .00 H 39,020.16 SF 64,577.25 CF 11,436.57 T 8,147.94 SL 568.51 $ 2 4,757.96 Less Add Cash Outstanding Checks on Hand $ 40,954.78 $ 21,774.11 19,408.50 12,470.69 100,000.00 4,174.33 46,083.65 31,763.74 64,577.25 10,264.55 3,769.11 357.54 $ 186,336,99 $ 169,261.26 of Deposit # 27 201-002604 -bbl' 07.J. 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. State Comptroller may confirm bank balances directly with the bank. However, the Office of TOTAL CASH $ 139,492.45 224,026.54 133,341.88 11,436.57 119,798.59 210.97 34,355.21 1,652.50 104,661.23 170,781.55 $ Q9Q_7i7.4Q Adjusted Bank Balance $ 49,192.45 43,926.54 101,011.60 62,995.18 .00 7,256.42 .00 11,436,57 1,652.50 210.97 $_ _ 277_,682,23____ 661,675.26 400.00 Page 119 TOWN OF ITHACA 1981 SUMMARY OF FUND BALANCES C 0 D E A GENERAL FUND TOWNWIDE 39,994.45 B GENERAL FUND OUTSIDE VILLAGE 196,321.29 DR_': HIGHWAY FUND ITEM I 7,005.57 .00 & Improvements (5,318.92) ,,_;,Repairs DB?41 HIGHWAY FUND -ITEM II 17,325.91 108,197.76 Bridges -. _- , ' 455.28 DM `HIGHWAY FUND -ITEM III 10,968.24 .Machinery .00 -(1,041.48) DS 'y HIGHWAY FUND ITEM IV .00 -,Snow & Miscellaneous (16,275.55) ,;_.;-`TOTAL HIGHWAY FUNDS (22,130.67) CF FEDERAL REVENUE SHARING .00 CF ANTI—RECESSION FUND .00 F WATER FUND 110,521.47 G SEWER FUND (25,257.26) J. JOINT ACTIVITY—' 4.36 BOLTON POINT WATER 150,462.41 D. CAPITAL RESERVE — MACHINERY .00 SL FOREST HOME LIGHTING 98.69 SL -.GLENSIDE LIGHTING (30.24) SL RENWICK HEIGHTS LIGHTING (77.33) SL EAST1400D COMMONS LIGHTING (154.61) SL CLOVER LANE LIGHTING .00 SF FIRE PROTECTION 14,032.47 H PARKS & RECREATION 184,332.19 H FIVE AREA SEWER (2,674.24) Capital Project SQH STONE QUARRY RD.WATER FUND 34,689.27 T TRUST & AGENCY FUND 2,000.00 TOTAL ALL FUNDS 682,077.89 I I 3/25/82 391,625.74 362,497.35 69,122.84 219,523.85 188,361.69 227,483.45 273,769.15 261,444.66 7,005.57 .00 .00 r 455.28 59,047.53 40,680.14 17,325.91 108,197.76 105,740.73 (13,818.52) 441,014.44 407,865.53 10,968.24 93,808.82 .00 93,808.82' .00 .00 .00 11,231,381.34 1,225,870.97 116,031.84 1368,380.10 266,745.88 76,376.96 1,275,680.06 1,298,678.44 127,464.03 .00 .00 .00 995.00 979.14 114.55 Sj 47.5.00 390.40 4.36 545.00 536.80 (69.13) 970.00 893.26 (77.87) .00 66.20 (66.20). 284,357.31 270,642.00 27,747.78 31,062.18 28,255.13 187,139.24 96,730.00 87,275.00 6,780.76 2,552.88 585.51 36,656.64' 246,531.31 247,197.25 1,334.06 4,685,583.03 4,386,840.55 980,820.37 �� !� �• � ��: �, r•d ..fir ,. �. � �` . �.--laLL FUNDS AMD -ACCOUNT GROUPS T014N OF ITHACA (Municipality) IN THE COUNTY of FISCAL YEAR ENDED December 31, 1 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 11182 c STATEMENT NUMBER TABLE OF CONTENTS 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 Elands 10 Notes to Financial Statements 11 Certificate of Fiscal Officer 12 STATEMENT 1 c COMBINED BALANCE SHEET — ALL FUND TYPES AND ACCOUNT GROUPS AS OF December 31 , 1982 GOVERNMENTAL FUNDS ASSETS SPECIAL DEBT CAPITAL GENFRAL REVENUE SERVICE PROTECTS Cash $ 363,518.99 $ 454.787.41 $ 119.798.59 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) Amount Available in Debt Service Fund Provision to be made in Future Budgets TOTAL ASSETS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 $__163,518.99 454,787.41 119,798.59 1-5 1 STAT,EMIN T 1 (Continued) SPECIAL AS SES SMENT 0 1 2 3 4 5 6 7 8 9 10 11 12 13 PROPRIETARY FUNDS FIDUCIARY FUND GENERAL ACCOUNT GROUPS INTERNAL TRUST FIXED LONG-TERM ENTERPRISE SERVICE AND AGENCY ASSETS DEBT $ $ 1,652,90 $ 812,215.63 $ 14 3.5 $ $ $ $ 1,652.5.0 $ 812,215.63 $ u 2 STATEMENT 1 (Continued) LIABILITIES, DEFERRED REVENUES AND FUND EQUITY Liabilities Accounts Payable Accrued Liabilities Retained Percentages Consumers' Deposits Notes Payable Other Liabilities Due 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 GOVERNFSENTAL FUNDS SPECIAL GENERAL REVENUE $ 3 $ 8,365.27 , $ 2,995.00 7— 2,995.00 DEBT CAPITAL SERVICE PROJECTS Appropriated - Ensuing $ $ 0 Year's Budget 1 39,000.00 2 Unappropriated 270,153.7212,7Ti 3 119,798.59 21 4 355,153.72 451,792.41 5 22 Total Fund Equity 6 454,787.41 $ $ 19,7I 98 59 7 TOTAL LIABILITIES, DEFERRED 8 9 $ $ 10 24 $ 11 3 1pa 13 14 15 16 17 18 19 Fund Balance - Unreserved Appropriated - Ensuing Year's Budget 85,000.00 39,000.00 20 Unappropriated 270,153.7212,7Ti �9� 119,798.59 21 Total Unreserved 355,153.72 451,792.41 119,798.59 22 Total Fund Equity 454,787.41 $ $ 19,7I 98 59 23 TOTAL LIABILITIES, DEFERRED REVENUES AND FUND EQUITY $ 363.518.99 $ 454,787.41 $ $119,798.59 24 The Notes to the Financial Statements are an integral part of this statement. 3 STATEPENT 1 (Continued) SPECIAL PROPRIETARY FUNDS INTERNAL ENTERPRISE SERVICE 0 $ $ $ L 2 3 4 5 6 7 8 9 10 $ $ $ 11 $ $ $ 12 13 14 15 $ 16 17 18 19 20 21 22 23 FIDUCIARY FUND GENERAL ACCOUNT GROUPS TRUST FIXED LONG-TERM AND AGENCY ASSETS DEBT $ $ 812,215.63 $ 1.652.50 $ 812,215.63 24 $ $ $ $ 1,652.50 $ 812,215.63 $ 0 STATEMENT 2 r COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR FISCAL YEAR ENDED December 31 , 1982 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real Property Tax Items Non -Property Tax Items Departmental Income Intergovernmental Charges Use of Money and Property Licenses and Permits Fines and Forfeitures Sale of Property and Compensation for Loss Miscellaneous Local Sources Interfund Revenues State Aid Federal Aid Total Revenues Interfund Transfers Proceeds of Obligations TOTAL REVENUES. AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Government Support lducation 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 GOVERNMENTAL FUNDS SPECIAL GENERAL REVENUE $_255,320.00 $ 579,069.00 $ 12,837.95 235,442.57 -4,903./r— 13T5_,286 : 35_ 6,581.54 34,758.89 59,625.92 1,247.99 24,561.00 999.00 9,941.38 47,679.65 116,463.00 367,412.10 18,111.00 205,965.00 DEBT CAPITAL SERVICE PROTECTS $ 21,705.54 1.762.70 0 1 2 13 4 5 6 7 8 9 10 11 12 $ 711,982.02 $ 2,584,224.03 $ $ 23,468.24 13 $ 711,982.02 $ 2,584,224.03 $ 3 278,743.69 $ 50,000.00 $ 4,699.69 287,809.00 b!),//2.b1— 449,605.78 64,217.60 Balance-Ehd of Year $ 363,518.99 $ 454,787.41 56,798.63 $ 1,230,369.65 58,475.10 Notes to the 49,758.93 Statements are an integral part of this statement. 386,732.61 $ 528,707.32 $ 2,454,275.97 $ 116,463.00 $ 645,170.32 $ 2,454,275.97 $ Revenues and Other Sources Over (Under) Expenditures and Other Uses 66,811.70 129,948.06 Fund Balance -Beginning of Year 296,706.29 324,839.35 Adjustments 1.00 14 15 $ 23,468.24 16 $ 17 18 19 20 21 22 95,596.22 23 24 25 26 $ 27 38,650.07 28 134,246.29 29 (110,778.05) 30 230,576.64 31 32 'Fund Balance-Ehd of Year $ 363,518.99 $ 454,787.41 $ $ 119,798.59 33 The Notes to the Financial Statements are an integral part of this statement. 5 ST'.ATEMENT'2 (Continued) FIDUCIARY FUN D SPECIAL EXPENDABLE ASSESSMENT TRUST 0 1 $ 2- 3 4 5 $ 6 7 8 9 10 11 12 13 $ $ I 14 I 15 16 $ $ ' 17 $ $ 18. 19 20 21 22 23 24 25 26 27 $ $ 28 29 $ $ 30 31 32 33 $ $ 0 STATEMENT 3 COMB3INED 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 , GENERAL FUND MODIFIED BUDGET ACTUAL ENCU14BRANCES Revenues Real Property Taxes $ 255,320.00 $ 255,320.00 0 Real Property Tax Items 566-6 1 Non-Property Tax Items 2 Departmental Income 2,200.00 4.903.71 3 Intergovernmental Charges 4 Use of Money and Property ]3 000.00 34,758.89 5 Licenses and Permits _ 1 20O.E 1.247.99 6 Finds and Forfeitures 18,100.00_ 24,561.00 7 Sale of Property and Compensation for Loss 999.00 8 11iscellaneous Local Sources 4,200.00 9,941.38 9 Interfund Revenues 10 State Aid 303,400.00 367,412.10 11 Federal Aid 12 Total Revenues 602,620.00' 711982.02 13 I 14 Proceeds of Obligations 15 TOTAL REVENUES AND OTHER SOURCES $ M2,F20_06 $ 711,982.02 16 EXPENDITURES,, ENCUMBRANCES AND OTHER USES Expenditures General Government Support $ 298,135.23 $ 278,743.69 $ 7,071.21 17 Education 18 Public Safety 4,798.74 4,699.69 19 Health 20 Transportation 74,375.13 65,772.61 21 Economic Assistance and Opportunity 22 Culture and Recreation 66,356.27 64,217.60 225.00 23 Home and Community Services 57,934.73 56,798.63 1,069.06 24 Employee Benefits 59,958.53 58,475.10 25 Debt Service (Priv. & Int.) 26 Total Expenditures and Encumbrances $ 561,558.63 $ 528,707.32 $ 8,365.27 27 Interfund Transfers 97,180.00 116,463.00 28 TOTAL EXPENDITURES, ENCUMBRANCES AND OTHER USES $ 658,738.63 $ 645,170.32 $ 8,365.27 29 Revenues and Other Sources Over (Under) Expenditures, Encumbrances and Other Uses 56,118.63 66,811.70 30 Fund Balance-Beginning of Year 602,620.00 296,706.29 31 Adjustments 1.00 32 Fund Balance-End of Year A (,SR last sa $ 363,518.99 $ 33 The Notes to the Financial Statements are an integral part of this statement. 7 e STATEMENT 3 (Continued) VARIANCE - FAVORABLE (UNFAVORABLE) 0 $ .00 1 7,637.95 2 3 2.703.71 4 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 15 308 6.300.00 968.26 16 $ 109.362.02 17 $ 12,320.33 18 99.05 19 LJ 21 8,602.52 22 97,180.00 236T 116,463.00 24 67.04 25 1,483.43 26 245 965.00 27 $ 24,486.04 28 ( 19,283.00) 29 $ 5,203.04 30 31 32 988,869.00 33 S 50,000.00 791,977.44 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 1 308 6.300.00 968.26 1.715,,786.15 6,581.54 27,062.00 59,625.92 2,000.00 47,679.65 97,180.00 116,463.00 16,304.00 18,111.00 245 965.00 205 965.0-0 $ 2,507,848.262,585 4,224.03 $2.507.848.26 $2,584.224.03_ $ 988,869.00 000.00 $ 50,000.00 791,977.44 $ 1,350,399.34 578,311.14 1,230,369.65 446,191.14 9,995.00 46,500.00 49,758.93 383,487.00 386,732.61 $2,697,566.47 $2,454,275.97 $ 2,995.00 $ $2,454,275.97 $ 2,995.00 129,948.06 324.839.35 6 118-09 281.54 32.563.92 45,679.65 19,283.00 1,807.00 40,000.00) 76.375,77 $ 76,375.77 I 120.029.69 ( 3,258.93) ( 3,245.61) $ 240,295.50 $ 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 Expenses 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) Total Operating Operating Expenses Personal Services. 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) $ s $ $ $ $ S $ Retained Earnings - End of Fiscal Year $ " $ The Notes to the Financial Statements are an integral part of this statement. 10 NOTE 1 NOTES TO FINAMIAL STATMIENTS 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. P, 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, 1978, 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., 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. .4 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. 2uz� <=� Supervisor Signature I- Title 126 East Seneca St. February 25 1983 Official Address Date Ithaca, N.Y. 14850 Office Telephone No. (607) 273-1721 PLEASE MAIL REPORT TO: QUESTIONS RELATING TO THE COMPLETION OF THE ANNUAL REPORT, PLEASE CALL ALBANY: 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 A 111/781 PrintCode % ANNUAL REPORT OF NOTICES OF TORT CLAIMS AC 1 Co FISCAL YEAR ENDING 1981 MIENDED .Town of Ithaca COUNTY Tompkins (Name o6 Munici.pa.erityl L n 1 Claims Pending at Beginning of Year 2 Notices of Claims Filed During Year 1 to 2 NUMBER NUMBER Claims Disposed of During Year Prior to Commencement of Court Action: 40 By Municipality 4b By Insurance Carrier Claims Disposed of During Year After Commencement of Court Action: So By Municipality ' 56 By insurance Carrier Sc fly Judgment 6a 66 7 B Other (explain) Erroneously Filed Number Amount, Amount Paid of Claims of Claims on Claims 3 $3,528,563.23s xxxx 2 3,819.14 xxxx TOTAL 5 3,532,382.37 . xxxx 3 3 1 13.563.23 4.148.50 TOTAL CLAIMS DISPOSED OF DURING YEAR Claims Pending at End of Year (Line 3 minus Line 7) 1 3,500,000,00 .00 2 x3,513,563.21 4,114486.5DO 3 g 18,819.14 AUTHORIZATION Article 4, Section SOA of the Csnarai Municipal Low 3. a. Each officer charged with the duty of making and keeping the record of claims shall make an annual capon thereof, in summary, to the governing board of such municipal corporation or of such authority or commission and shall filo a copy therrof in the office of the state comptroller within sixty days after the close of the fiscal year of such municipal corporation or of such authority or commission. A municipal corporation, authority or commission required by section thirty of the general municipal law to file an annual report of its finan- cial condition with the state comptroller shall file the report required by this subsection with such financial report. xxx". Doted: February 25, 1983 &port Pre ared by: T—ZName /112 Title 126 East Seneca Street, Ithaca, N,Y. Address Note: It is not necessary to furnish any additional information or details of the above cloims or noticos df claims. If there were no noticos of Tort Claims filed or disposed of, please state "NONE" and return this report with rho Annual Financial Report. DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 Ac tsar ill/781 Print Coal x ANNUAL REPORT OF NOTICES OF TORT CLAIMS r 1 j FISCAL YEAR ENDING 1982 Town of Ithaca COUNTY Tompkins (Name ob Municipa.eity) Claims Pending at Beginning of Year Notices of Claims Filed During Year to NUMBER Claims. Di spored of During Year Prior to Commencement of Court Action: By Municipality By insurance Carrier . Claims Disposed of During Year After Commencement of Court Action: By Municipality By Insurance Carrier By Judgment Other(expfain) Number Amount Amount Paid of of on Claims Claims Claima 3. 318,819.14 S XXXX 0 XXXX NUMBER 3 1$•819.14 XXXX TOTAL TOTAL CLAIMS DISPOSED OF DURING YEAR Claims Pending of End of Year (Line 3 minus Line 7) 2 $ 3,819.14 .00 2 $ 3,819.14 1 315,000.00. AUTHORIZATION Article I. Section 50.1.1 the General Municipal Lew It .00 "xxx. 3. o. Each officer charged with the duty of making and keeping the record of claims shall make an annual report thereof. In.summary, to the governing board of such municipal corporation or of such authority or commission and shall file a copy thereof in the offico•of the state comptroller within sixty days after the close of the fiscal year of such municipal corporation or of such authority or commission. A municipal corporation, authority or commission required by section thirty of the general municipaf low to file an annual report of its finm• dial condition with the state comptroller shall file the report required by this subsection with such financial report. xxx". Dated: February 25, 1983 126 East Seneca Street, Ithaca, N.Y. Addrsu Note: Itis not necessary to furnish any additional information or details of the above claims or notices of claims. If there were no notices of Tort Claims filed or disposed of, please state "NONE" and return this report with the Annual Financial Report. DEPARTMENT OF AUDIT AND CONTROL DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 - - TOMW ®w ITHACA 126 EAST SENECA STREET ITHACA, NEW YORK 14850 Alfred J. Maroli Director Municipal Accounting Systems State of New York Office of the State Comptroller Albany, New York 12236 Dear Mr. Maroli: July 16, 1981 Thank you for your letter of July 9 concerning the Town of Ithaca Annual Report for 1980 as regarding the deficits in the Highway Fund and Sewer Fund. In the case of Highway Funds, the revenue over estimate was caused by a cancellation in the local CETA Program shortly after the projects were underway. The permanent highway work force was required to complete the work and the net result was higher expenditure rates and lower reimbursement eligi- bility. The Annual Report does show a major effort to keep expenses down in recognition of the fall off of anticipated revenues. We are projecting our work schedules for 1981 to work out this deficit but much depends on the late fall weather. There is also a deficit due to the purchase of a bulldozer which depleted the machinery budget, including the reserve. In 1981, the Town Board adopted a ten year machinery replace- ment plan and the annual revenue is now set to adequately cover the deficit and properly build the reserve to enable the Town to purchase the expensive replacements without borrowing. In the case of the Sewer Fund, the deficit was caused by a very late reimbursement by DEC -EPA on our collector sewer payment. We, in fact, were required to appeal to the Com- missioner to avoid a borrowing simply to pay bills. Although we are still awaiting the final 5% reimbursement on this project, we do not expect to be put into a deficit situation again. -2- July 16, 1981 Your inquiry has been quite timely as a reminder, for we are about to begin our 1982 budget process. Very truly yours, Noel Desch Supervisor ND/js CC: Jean Swartwood bc: Larry Fabbroni STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER i ALBANY, NEW YORK 4 12236 EDWARD V.REGAN STATE COMPTROLLER July 9, 1981 Mr. Noel Desch Supervisor Town of Ithaca 126 Last Seneca Street Ithaca, New York 14850 RECej��r JU/ 13 1931 ;TOWP! OF 1.0 AOn, He: 198U Annual Financial Report Dear Mr. Desch: We reviewed your 1980 financial report because it shows deficits in the Highway Fund of $22,180 and $25,257 in the Sewer Fund. The highway fund deficit increased $3,587 over last year and the sewer fund had a surplus of $67,796 at the beginning of the year. The high- way fund deficit results from overestimating revenues and overexpending appropriations; the sewer fund deficit was caused by overexpending appropriations. Please inform us what steps are being taken to eliminate these deficits. The report does not show accounts payable accrued liabilities or encumbrances. All expenditures must be accrued and the resultant liabilities shown on the balance sheet. Outstanding encumbrances should be shown as a reservation of fund balance. Accruing liabil- ities will have the effect of increasing the deficits. Enclosed is Bulletin #7 which explains accounts payable, accrued liabilities and encumbrances. If we can be of assistance to you, please contact me. Very truly yours, Alfred J. Maroli, Director Municipal Accounting Systems WDR:jv enc. cc: Jean Swartwood EDWARD V. R£GAN Slat, Comptroller rel STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ALBANY January 1979 IM A.[ YlM0 •CIXX TO TO: Fiscal Officers of Cities, Counties, Towns and Villages FROM: Agnes E. Nash, Director, Municipal Accounting Systems SUBJECT: GAAP Bulletin 7 - Encumbrances Effective for the fiscal year beginning in 1979 and thereafter, outstanding encumbrances at the end of the year will not be closed to Expenditures but will be closed to Fund Balance. At the start of the next fiscal year encumbrances will be re-established and the appropriate budgetary appropriations will be increased. Accounts payable and accrued liabilities will be used as needed in recording expenditures. These terms and encumbrances are defined as follows: Accounts Payable - Liabilities due private persons, firms or corporations for goods or services received by a govern- mental unit; but not including amounts due to other funds or other governments for which separate liability accounts have been provided. .accrued Liabilities - Expenditures incurred in the current fiscal year but not payable until a subsequent fiscal_year. Examples are compensation earned between the last payroll payment date in the fiscal year and the balance sheet date, and fringe benefits such as social security. Encumbrances - Potential obligations in the form of purchase orders', contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual liability is incurred. Encumbrances outstanding at the end of the fiscal year which began in 1973 will be accounted for unser the present method. That is, they will be charged as expenditures, and the amount will remain in account 701 Reserve for Encumbrances, Prior Years until paid or otherwise cancelled. -1 - The following journal entries for encumbrances are based on a January 1 fiscal year: 1979 (1) To transfer outstanding encumbrances of 1978 to the reserve for prior year's account: 700 Reserve for Encumbrances, Current Year $3,000 701 Reserve for Encumbrances, Prior Years $3,000 (2) To record payment of encumbrances outstanding prior.to 1979 and to cancel unneeded prior year encumbrances: 701 Reserve for Encumbrances, Prior Years $2,800 200 Cash $2,750 980 Revenues 50 2701 Refund of Prior Years Expenditures $50 (3) To record placement of encumbrances during 1979: 521 Encumbrances $15,000 Various Functional Units $15,000 700 Reserve for Encumbrances $15,000 (4) To record the liquidation of encumbrances of the current year by payment of vouchers or the cancellation of unneeded encumbrances: 700 Reserve for Encumbrances $11,000 521 Encumbrances $11,000 Various Functional Units $11,000 (5) To record the closing of 1979 encumbrances at the end of the fiscal year: 909 Fund Balance $4,000 521 Encumbrances $4,000 Various Functional Units $4,000 -2 - FINANCIAL STATEMENTS BALANCE SHEET December 31, 1979 ASSETS Total Assets LIABILITIES AND FUND BALANCE Liabilities Fund Balance: 700. Reserve for Encumbrances $ 4,000 701 Reserve for Encumbrances, Prior Years 200 909 Unreserved 38,405 Total Fund Balance TOTAL LIABILITIES AND FUND BALANCE ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) For the Year Ended December 31, 1979 Fund Balance - January 1, 1979 (Unreserved Fund Balance $31,900 and Reserve for Encumbrances $3,000) Add: 980 Revenues Subtotal Less: 522 Expenditures Total Before Adjustments Less: Amounts Charged to Reserve for Prior Years Encumbrances including amounts transferred to Revenue Fund Balance December 31, 1979 $ $212,280 $169,675 42,605 $212,280 34,900 1,569,240 $1,604,140 1,558,735 $ 45,405 2,800 $ 42,605 This is a combined analysis of the several Fund balance accounts and includes reserved and unreserved accounts. Adjustments for en- cumbrances are, in effect, adjustments between fund balance accounts and cancel each other out for this analysis. V -3- 1980 (1) To record 1978 Encumbrances paid: 701 Reserve for Encumbrances, Prior Years $200 200 Cash $200 (2) To record on the first day of the fiscal year, (1/1/80) the encumbrances closed to fund balance on the final day (12/31/79) of the previous fiscal year: 521 Encumbrances $4,000 Various Functional Units $4,000 909 Fund Balance $4,000 (3) At the same time a collateral entry will be made: 599 Appropriated Fund Balance $4,000 960 Appropriations $4,000 Various Functional Units $4,000 (4) To record current year encumbrances: 521 Encumbrances $20,000 Various Functional Units $20,000 700 Reserve for Encumbrances $20,000 (5) To record the liquidation of encumbrances during the year which include encumbrances of 1979 and 1980: 700 Reserve for Encumbrances $21,000 A521 Encumbrances $21,000 (6) To close 1980 and 1979 encumbrances to Fund Balance: A909 Fund Balance $3,000 A521 Encumbrances $3,000 Various Functional Units $3,000 -4 - FINANCIAL STATEMENTS BALANCE SHEET December 31, 1980 ASSETS Total Assets LIABILITIES AND FUND BALANCE $382,660 Liabilities $334,440 Fund Balance: 700 Reserve for Encumbrances (1979 & 1980) $ 3,000 909 Unreserved 45,220 Total Fund Balance TOTAL LIABILITIES AND FUND BALANCE ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED) For the Year Ended December 31, 1980 Fund Balance - January 1, 1980 Add: 980 Revenues Subtotal Less: 522 Expenditures Total Before Adjustments Adjustments: Less: Payments on 1978 Encumbrances Charged Directly to the Prior Years Reserve for Encumbrances Fund Balance December 31, 1980 48,220 $382,660 $ 42,605 1.695.235 $1,737,840 1.689.420 $ 48,420 200 $ 48.220 0