The URL can be used to link to this page

Home My WebLink About1986 Annual Report Submitted to the NYS ComptrollerAC 1946 (Rev. 10/81) Print Code Z STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS BUREAU OF MUNICIPAL RESEARCH AND STATISTICS GOVERNOR ALFRED E. SMITH STATE OFFICE BUILDING ALBANY, NEW YORK 12236 p`.rn Thank you for your annual financial report received on f Very truly yours, By � - !� M urlidpO MONS 0�N Y Office of the State Comptr II PM Division of Municipal Affai 9 + N Alfred E. Smith State Offic Buildings ,p Albany, New York 12236 /q,7 To: IMWN nF ITHACA 126 E. SENECA STREET MALA. N_Y_ 14850 ' l ALL NUMBERS IN THIS. REPORT IXTST BE ROUNDED TO THE NEAREST DOLLAR. TOWN TYPE SUBURBAN FIRST CLASS * YX SECOND CLASS * UNIFORM ANNUAL FINANCIAL REPORT TOWN OF ITHACA IN TIE COUNTY OF TOMTKINS FOR THE FISCAL YEAR ENDED December 31, 1986 * AUTHORIZATION * Article 3, Section 30 of the General Municipal. Law "I,* -,*every municipal corporation***shall annually make -a report of its financial condition to the comptroller. Such report shall be made by the chief fiscal officer of each municipal corporation***. 115, All reports shall be certified by the officer making the same and shall be filed with the comptroller within sixty days after the close of the fiscal year of such municipal corporation***. It shall be the duty of the incumbent officer. at the time such reports are required to be filed with the comptroller to file such repor�.*'-*." STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS. ALBANY, NEW YORK 12236 Revised 1986 TABLE OF CONTENTS * COMBINED FINANCIAL STATEMENTS Page Combined Balance Sheet - A1.1 Fund Types and Account Groups ......... ........................ 1 Combined Statement of Revenues, Expenditures and Changes in Fund Equity - All Governmental, Fund Types and Expendable Trust Funds ....................................................... S Combined Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Equity - Budget and Actual - General and Special Revenue Fund Types ......................................... 7 Combined Statement of Revenues, Expenses and Changes in Fund Equity - All Proprietary Fund Types and Similar Trust Funds .................................................... 11 Combined Statement of Changes in Financial Position --All Proprietary Fund Types and Similar Trust Funds..................... .......................................... ............... 12 Notes to-Financial-Statements......................................:............11.., . 13 * INDIVIDUAL FINANCIAL STATEMENTS * -GOVERNMENTAL FUND TYPES - GENERAL . (A) General Fund - Toenwide Balance Sheet........................................................................... A - 1 Summary Statement of Revenues and Expenditures - Budget and Actual A - 3 Analysis of Changes in Fund Equity ..................................................... A - 4 Detail of Revenues and Other Sources and Expenditures and Other Uses A - S Special Revenue (B)General Fund - Part Town Balance Sheet........................................................................... B - 1 Summary Statement. of Revenues and, Expenditures - Budget and Actual B - 2 Analysis of Changes in Fund Equity .............. ............................. ....... B - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... B - 4 (DA) Highway Fund - Townwide Balance Sheet ...... ....................................... I.............................. DA - 1 Summary Statement of Revenues and Expenditures - Budget and Actual DA - 2 Analysis of Changes in Fund Equity........................................................ DA - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... DA - 4 TABLE OF CONTENTS Page SPECIAL REVENUE (Continued) (DB) Hiway Fund - Part Town Balance Sheet ........................................................................ DB - 1 Summary Statement of Revenues and Expenditures - Budget and Actual DB - 2 Analysis of Changes in Fund Equity ...........................................:.......... DB - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses DB - 4 (CD) Special. Grant Fund (Formerly titled : Community Development Fund) Balance Sheet ....................................................................,.... CD - 1 Summary Statement of Revenues and Expenditures - Budget and Actual CD - 2 Analysis of Changes in Fund Equity........................................................CD - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... CD - 4 (CF) Federal Revenue Sharing Fund Balance Sheet.................................................................... .... CF - 1 Summary Statement of Revenues and Expenditures - Budget and Actual CF - 2 Analysis of Changes in Fund Equity .............................. I ....... ,................ CF - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses CF - 4 (F) Water Fund Balance Sheet................................................................... ,,... F - 1 Summary Statement of Revenues and Expenditures - Budget and Actual F - 2 Analysis of Changes in Fund Equity ......................................... F - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses F - 4 (C) Sewer Fund Balance Sheet........................................................................... G - 1 Summary Statement of Revenues and Expenditures - Budget and Actual .................. Analysis of Changes in Fund Equity ...................................................... G - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses G - 4 (L) Public Library Fund Balance Sheet.......................................................................... . L - 1 Summary Statement of Revenues and Expenditures - Budget and Actual L - 2 Analysis of Changes in Fund Equity..............................6...................... L - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses I. - 4 (CS) Insurance Reserve Fund Balance Sheet ..................................................... CS - 1 Summary Statement of Revenues and Expenditures - Budget and Actual CS - 2 Analysis of Changes in Fund Equity ................... ,..,........... CS - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses CS - 4 TABLE OF CONTENTS Page SPECIAL REVENUE (Continued) (SR) Refuse -_and Garbage District Fund Balance Sheet .........�.................................. SR - I ............. Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SR - 2 Analysis of Changes in Fund Equity ...................................................... SR - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SR - 4 (SP) Park District Fund Balance Sheet ................... . ....................... • o ... SP - I Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SP - 2 Analysis of Changes in Fund Equity ...................................................... SP - 3 Detail of Revenue and Other Sources and Expenditures and Other Uses ..................... SP - 4 (ST) Public Parking District Fund Balance Sheet ....................................................................... ST - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ST - 2 Analysis of Changes in Fund Equity . ............................................... I..... ST - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... ST - 4 (SM) (Miscellaneous) District Fund Balance Sheet ........................... *................................................. SPS - 1 Summary Statement of Revenues and Expenditures - Budget and Actual SM - 2 Analysis of Changes in Fund Equity ...................................................... SM - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses SM - 4 DEBT SERVICE (V) Debt Service Fund Balance Sheet.............................................6............. . ............................. V - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ................ a...... V - 2 Analysis of Changes in Fund Equity ....................................................... V - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... V - 4 CAPITAL PROJECTS (H) Capital Projects Funds Balance Sheet ........................................... H - 1 ................................. Analysis of Changes in Fund Equity ....................................... I.............. H - 2 Detail of Revenues and Other Sources .. .................. .......................... H - 3 Analysis of Capital Expenditures for Current Year by Administrative Unit ................ 11 - 4 TABLE OF CONTENTS Page SPECIAL REVENUE (Continued) (C) (Miscellaneous) Special Revenue Fund Balance Sheet........................................................................... C. 1 Summary Statement of. Revenues and Expenditures - Budget and Actual C - 2 Analysis of Changes in Fund Equity ..................,,......................,.,.,,....... C - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... C - 4 (SL) Lighting District Fund Balance Sheet........................................................................... SL - 1 Summary Statement of Revenues and Expenditures - Budget and Actual ,,,,,,,,,,,,,,,,,,,,,, SL - 2 Analysis of Changes in Fund Equity ............................................,>..,..,,,, SL -.3 Detail of Revenues and Other Sources and Expenditures and Other Uses SL - 4 (SW) Water District Fund Balance Sheet ................................................... ..................... SW - 1 Summary Statement of Revenues and Expenditures:- Budget and Actual .... ................ I. SW - 2 Analysis of Changes in Fund Equity ...................................................... SW - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SW - 4 (SF) Fire Protection District Fund Balance Sheet.......................................................6.........., ...... SF - 1 Summary Statement of Revenues and Expenditures - Budget and Actual SF - 2 Analysis of Changes in Fund Equity .................................... ...,,,.,. SF - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses ,,,,,,,,,,,,,,,,,,,, SF - 4 (SS) Sewer District Fund Balance Sheet.......................................................... ............... SS - 1 Summary Statement of Revenues and Expenditures - Budget and Actual .....,.,, ,,,,,,,,,,,, SS - 2 Analysis of Changes in Fund Equity ................................... .............. SS - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses ,,,,,,,,,,,,,,,,,;,, SS - 4 (SD) Drainage District Fund Balance Sheet ..................... .................. .................................... SD - 1 Summary Statement of Revenues and Expenditures - Budget and Actual......... I ....... I.— . SD - 2 Analysis of Changes in Fund Equity .......... ...................................... SD - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses ...................,, SD - 4 e TA13LE OF CONTENTS Page SPECIAL ASSESSMENT (P) Special Assessment Fund. Balance Sheet.......................................................... .... P - 1 Summary Statement of Revenues and Expenditures .. P - 2 Analysis of Changes in Fund Equity ... ..,,..,,>........ P - 3 Detail of Revenues and Other Sources and Expenditures and Other Uses .................... P - 4 -PROPRIETARY FUND TYPES - ENTERPRISE (E) Enterprise Fund Balance Sheet........................................................... ...,,..,,,..... E - 1 Statement of Revenues, Expenses and Changes in Fund Equity .............................. E - 2 Statement of Changes in Financial Position ............................................... E -3 INTERNAL SERVICE (M) Internal Service Fund Balance Sheet.....................,...,....,.,,...................•....,,,,,,..>., ....... - M 1 Statement of Revenues, Expenses and Changes in Fund Equity .............................. M - 2 Statement of Changes in Financial Position ......................................>,...,,.. M - 3 -F11;0CIARY FUND TYPES - TRUST AND AGENCY (TA) Trust and Agency Fund Balance Sheet - Agency Funds........................................................... TA - 1 (in) Balance Sheet - Expendable Trust Funds ..•• ................................ •.......... _ TE 1 Statement of Revenues, Expenditures and Changes in Fund Equity ............ I ...... TE - 2 ,,,,., (TN) Balance Sheet - Non -Expendable Trust Funds,•........................:................... TN _ 1 Statement of Revenues, Expenses and Changes in Fund Equity .............................. TN - 2 Statement of Charges in Financial Position .............................................. TN - 3 -CENERAI. ACCOUNT GROUPS - (K) Statement of General Fixed Assets ... (W) Statement of General Long -Term Obligations.................................I-- ........ W _ 1 -OTIER DISCRETE PRESENTATION- (_)............................,........................,,....,....,.,., TABLE OF CONTENTS * DEBT SECTION * Statement of Indebtedness ............................................................... Indebtedness by Purpose .... ......................................................... Maturity,Schedule....................................................................... * SUPPLEMENTAL INFORMATION * Division of Municipal Affairs - Audit Survey ...................................... ... Schedule of Federal Assistance Programs ................ ..................I............ Schedule of Time Deposits and.Investments............................................... Real Property Tax Rate, Tax Levy and Uncollected Taxes .................................. Notice of Tort Claims ...... ........ .............. I ............... I...................... Liability Insurance Questionaire.............. ........... ............... I............... Certificate of Fiscal Officer .................................. I........................ Page 2 - 1 2 - 5 2 - 9 2 - 10 2 - 11 .2 - 1.3 2 - 14 0 ASSETS Cash Investments Taxes Receivable (Net) Other Receivables (Net) State and Federal Receivables Due from Other Funds Due from Other Governments Inventories Prepaid Expenses Restricted Assets Fixed Assets (Net) Amount Available in Debt Service Fund Amounts to be provided for Long -Term Obligation TOTAL ASSETS CO�SINED BALANCE SHEET - ALL FUND TYPES AND ACCGUI-,T CROUPS AS OF December 31 ,1986- 5 1986 GOVERNMENTAL :3JND TYPES $ 362,448 $ 1,433,760 $ 88,775 _ $ 49,881 $ 1 12 13 14 SPECIAL DEBT CAPITAL SPECIAL GENERAL REVENUE SERVICE PROJECTS ASSESSMENT $ ��1A $ 1,292,381 S $ 252731 $ 1 2 12,870 - - - 16,716 - - - — _ __ 3 9,864 50,654 11,150 4 24,370 5 13,000 6 13,363 - 7 8 9 36,276 88,775 11 $ 362,448 $ 1,433,760 $ 88,775 _ $ 49,881 $ 1 12 13 14 This page has intentionally been left blank. COb8INED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS AS OF December 31 1986 PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES GENERAL ACCOUNT GROUPS OTHER INTERNAL TRUST. FIXED LONG-TERM DISCRETE ENTERPRISE SERVICE: AND AGENCY ASSETS OBLIGATIONS PRESENTATION 1 $ S SW 1,911 $- 2 3 4 43 5 6 7 8 g . 10 11 $ 1,138,798 12 $ 88.775 13 8,566,687 14 $ $ g 1,954 $ 1,138,798 $ 8,655,461 $ 2 LIABILITIES AND FUND EQUITY Liabilities Accounts Payable Accrued Liabilities Retained Percentages Customer Deposits Notes Payable . Other Liabilities Due to Other Funds Due to Other Governments Agency Liabilities Bond and Long -Term Liabilities Deferred Revenues Total Liabilities Equity Contributed Capital Investment iri General Fixed Assets Retained Earnings . Fund Balances - Reserved Encumbrances Inventories Trust Special Total Reserved Fund Balances - Unreserved Designated for; Designated for: Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved Total Equity TOTAL LIABILITIES AND FUND EQUITY COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS AS OF December 31 , 1986 GOVERNMENTAL FUND TYPES SPECIAL DEBT CAPITAL SPECIAL GENERAL REVENUE SERVICE PROJECTS ASSESSMENT $ 12,558 1,930 10,468 120,000 217,492 347,960 $ 270,171 S 5,789 24,695 6,290 306.945 682987 36,276 105,263 _ 133,000 888,553 1,126,816 $ 362,448 $1,433,761 88,775 88.775 88,775 $ 88,775 The Notes to the .Financial Statements are an integral part of this statement. 3 $ 8 1,250 35,622 36,872 $ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 .23 24 $ 25 Cl7Tg3ITQED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS AS OF December 3.1 , 1986 PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES GENERAL ACCOUNT GROUPS INTERNAL TRUST FIXED LONG-TERM ENTERPRISE SERVICE AND AGENCY ASSETS OBLIGATIONS 1 $ 2 3 4 5 25 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 $ S $ 1,954 4 $ 19138;798 $ 1,138,798 8,655,461. $ 8,655,461 OTHER DISCRETE PRESENTATION COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND EQUITY ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS FOR THE FISCAL YEAR ENDED December 31 , 1986 Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES $ 903,967 $ 2,738,871 $ 88,775 $ 819,080 $ $ FIDUCIARY GOVERNMENTAL FUND TYPES FUND TYPES SPECIAL DEBT CAPITAL. SPECIAL EXPENDABLE GENERAL REVENUE SERVICE PROJECTS ASSESSMENT TRUST REVENUES AND OTHER SOURCES Revenues Real Property Taxes $ 298,764 $ 801,994 $ $ $ $ Real Property TaxItems 14,139 548,882 Non -Property Tax Items 23,804 Departmental Income 13,409 1,07 196 Intergovernmental Charges 16,416 Use of Money and Property 22,870 79,994 9,506 3,321 Licenses and Permits 5,750 Fines and Forfeitures 21,773 Sale of Property and Compensation for Loss 832 310 Miscellaneous Local Sources 3,124 16,599 2,368 Interfund Revenues State Aid 463,086 48,579 16,8.18 Federal Aid 74,386 53,941 Total Revenues $ 883,967 $ 2,640,940 $ 11,874 $ 74,080 $ $ Other Sources Operating Transfers 20,000 97,931 76,901 15,000 Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES $ 903,967 $ 2,738,871 $ 88,775 $ 819,080 $ $ COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL -, GENERAL AND SPECIAL REVENUE FUND .TYPES. FOR THE FISCAL YEAR ENDED 'December 31 ;1986 GENERAL FUND ..VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL =:' (UNFAVORABLE) REVENUES AND OTHER SOURCES Revenues Real Property Taxes $ 298,500. S 298.764 $ 264 1 Real Property Tax Items 2,000 14 ,139 12,139 2 Non -Property Tax Items 23,470 23,804 334 3 Departmental Income 8,600 13,409 4 ; 809 4' Intergovernmental Changes _ 28.000 16.416 ( 11,584) 5 Use of Money and Property, 15000 22870 . 7870 , 6 , Licenses and Permits 4,300 5.750 '1,450 7 m Fines and Forfeitures 23,000 21,773- ( l,'227) 8 Sale of Property and Compensation for Loss — 832 832 9 Miscellaneous Local Sources 3,124 -6241,500 1, 10 y Interfund Revenues - 11 State Aid 368,000 463,086 95,086 12 Federal Aid 13 Total Revenues - 772,370. 883,`967 '.. 111, 59 7 14 _ . Other Sources Operating Transfers 20,000 20,000 __ 15 f. Proceeds of Obligations „ t 16 TOTAL REVENUES AND OTHER SOURCES S 792,370 $ 903,961 $ 111,597 17 J y 7 , ? EXPENDITURES AND OTHER USES Expenditures , General Government Support Education Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation .Home and Community Services Employee Benefits Debt Service (Principal and Interest) Total Expenditures Other Uses Operating Transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - Beginning of Year Prior Period Adjustments (See Note i) Fund Equity (RESTATED) - Begin. of Year Fund Equity - End of Year COMBINFD STATEMENT OF REVENUES, EXPENDITURES AND CHANGES ALL GOVERNMENTAL FUND TYPES AND EXP—ENDABLE TRUST FOR THE FISCAL YEAR ENDED December 31 GOVERNMENTAL FUND TYPES IPI FUNID EQUITY FUNDS , 1986 FIDUCIARY FUND TYPES SPECIAL DEBT CAPITAL SPECIAL EXPENDABLE GENERAL REVENUE SERVICE PROJECTS ASSESSMENT TRUST g 417,233 $ 404,821 $ s 879 S $ 15,43:$ _ 450 _ 84.09—_ 436.871 106,290 1.4.5,554, _ 3,873 96,94S 1 .291,-810 _ 14,538 L.8,644 58¢544 394. X323 s 851,906 s 23,5305762 s 141,707 s s 61,OOQ __ 51,931 96,901 _ $ 912,906 $ 2.582,693 $ s 238.608 s $ s'( 8,939) $ 156.178 $ 88,775 s 580,472 $ $ 356,89._ s 968,198 $ s__(943_599) $ $ 2,440 s 356,898 $ 970,638 s -- $ (543,599) $ $ $ 34.7,959 $ 1,126,816 s 88,775 $ 36,873 $ $ The Notes to the Financial Statements are an integral part of this statement. 6 COMBINED 8T_TEMENT OF REVENUES, EXPENDITURES, ENCUMBR-kNCES AND CHANGES IN FUD EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE FISCAL YEAR ENDED . -December 31 , 1986 SPECIAL REVENUE FUND TYPES VARIANCE MODIFIED FAVORABLE BUDGET AtTUA!., (UNFAVORABLE) 1 $ 801,994 2 558,000 3 4 1,013,000 5 6 78,180 8 9 10 1,000 11 12 4M00 13 77,719 14 2.578.893 $ 801,994 $ -- 548,88,2( 9,118) 1,070,;196. 57,196 79,994 1,814 310 16,599 �_---- 48.5.79 _ - _ 74,386 2;640.940 310 15,599 ( 421) f 3,333) 62,047 15 97,931 97S9131-- 16 17 S 2,676,824 S 2,738,871 S 62,047 8 COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN FUND EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES FOR THE FISCAL YEAR ENDED December 31 , 86 EXPENDITURES, ENCUMBRANCES AND OTHER USES Expenditures General. Government Support Education Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal and Interest) Total Expenditures and Encumbrances Other Uses Operating Transfers TOTAL EXPENDITURES, ENCUMBRANCES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures, Encumbrances and Other Uses Fund Equity - Beginning of Year Prior Period Adjustments (See Note ) GENERAL FUND VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE) $ 432,836 18,168 94,543 175,107 99,934 99,458 $ 920,046 61, 000 $ 411,233 15,433 84, 097 145,554 96.945 98,644 $ 851,906 61,000 S' 692 5,000 4,132 644 _ S 1U,4bb $ 21,603 1 (RESTATED) - Beginning of Year 2 2,043 3 $ 4 5,446 5 Fund 6 25,421 7 2,345 8 814 9' 10 S 57,672 11 -- 12 $ 981,046 $ 912,906 $ 10,468 $ 57,672 . 13 ( 188,676)' o' ( 8,939) $. - $ 169,269 14 356,898 $ - 356,898 $ -- Fund Equity (RESTATED) - Beginning of Year $ 356,898 $ 356,898 $ -- Fund Equity - End of Year S 168,222 $_ 347,959 $ 10,468 The Notes to the Financial Statements are an integral part of this statement. 9 $ -- 15 16 $ -- 17 $ 169,269 18 COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND C14ANGES IN' 10 I'UND EQUITY - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUATD TYPES FCR THE FISCAL YEAR ENDED December 31 SPECIAL REVENUE �"UND TYPES VARIANCE MODIFIED FAVORABLE BUDGET ACTUAL ENCUMBRANCES (UNFA'VORABLE) 1 S 414,973 $ 404.821 S 6 $ 10,146 2 3 9,968 -- _ 9,518 - 4 5 _ 627.524 436,871 53,634 (137.019 6 7 5,000 3,873 1,127 8 1,380,128 1,29.1,810 15,353 72,965 9 58,544. 58,544 -� 10 404,500 334,3.93 .,:; 70 107 11 S 2,900,637 S 2,530,762 ti 68,993 S 300,882' _ 12 84,01 51,931 .._ -- 33,000 13 $ 2.985,568 $ 2,582,.693 '$_ 68.993 $ 33.`i, 2 14 $ ( 308,744) $ 15.69178 S - S 395,929 15 S 968,198 '$ 968,198 $ _- $ 16 2,440 2,440 17 $ 970,638 S 970,638 $ $ 18 $ 661,894 $ _1,126,816 $ 68,993 $ 395.929 10 22erating.Revenues Charges for Services Rental of Equipment., Other Governments Total Operating Revenues Operating Expenses Personal Services Contractual Expenses Employee Benefits Depreciation Total Operating Expenses Operating Income Non -Operating Revenues (Expenses) Revenues: Use of Money and Property State Aid Federal Aid Miscellaneous Expenses: Interest Expense Fiscal Charges Net Non -Operating Revenue (Expenses) Income (Loss) Before Transfers and Taxes Transfers In (Out) Real Property Taxes Net Income (Loss) Fund Equity - Beginning of Fiscal Year Fund Equity - End of Fiscal Year COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS FOR THE FISCAL YEAR ENDED , PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES ENTERPRISE INTERNAL SERVICE NON -EXPENDABLE TRUST S S S The Notes to the Financial Statements are an integral part of this statement. 11 COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION - ALL PROPRIETARY FUND TYPES AND SIMILAR TMUST FUNDS FOR THE FISCAL YEAR ENDED y PROPRIETARYFUND TYPES ENTERPRISE TNTERNAI. SF,RV-rrF. Sources of Working Capital: Operations: Net Income Items Not Requiring Working Capital Depreciation and Amortization Employees' Retirement System (Non -Current Portion) Working Capital Provided by Operations Cash from Long -Tern Obligations (Capital Notes, Bonds, etc.) Contributions - Other Sales of Non -Current Assets Total Sources of Working Capital Uses of Working Capital Capital Outlay Retirement of Long -Term Obligations (Capital Notes, Bonds, etc.) Increase in Current Portion of Long -Term Debt Total Uses of Working Capital Net Increase (Decrease) in Working.Capital Net Changes in Account Balances Affecting Working Capital: Cash Investments Net Receivables - Due From Other Funds Inventory of Materials and Supplies Prepaid Expenses Accounts Payable Accrued Liabilities Net Increase (Decrease) in Working Capital FIDUCIARY FUND TYPES NON -EXPENDABLE TRUST The Notes to the Financial Statements are an integral part of this statement. 12 NOTE I Basis of Accounting NOTES TO FINANCIAL STATEMENTS Sumary of Significant Accounting Policies 13 NOTES TO 'FINANCIAL E TAMENTS Summary of Significant Accounting Policies Note 1. Surrmary of significant accounting policies. The folloxring 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. 1. General Fund - to account for revenues (ie., 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 and which finance the basic governmental 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 outside the Village. 3.. Highway Fund - used to account for revenues and expenditures for parttown highway purposes. 4. 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 involving the Town Fire Protection District and the con-.. tracts for fire protection with City of Ithaca and Village of Cayuga Heights. Lighting District Fund - used to record operation and maintenance transactions. Revenues derived frau special _> districts 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. [dater Fund - established by law to account for revenues derived from charges for water consumption and the application of such revenues toward related operating expenses and revenues derived from benefitted assess- ments used for debt retirement. Sewer Fund - established by law to account for revenues derived from sewer rents and used for related operat- ing expenses and revenues derived from benefitted assessments used for debt retirement. 5. Capital Fund - used to account for capital improvements financed from current moneys transferred from other funds, Federal and State grants and proceeds of obligations. 6. 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. 7. General Fixed Assets - used to account for land, buildings, improvements other than buildings, and equipment utilized for general governmerit purposes. -13- 8. General Long -Term Debt Croup of Accounts - used to account for all long-term debt including serial bonds; instalment payments, accrued vacation time and unbilled retirement. 9. Debt Service Fund - established in 1986 to account for unexpended balances of completed water and sewer capital projects and interest earned on proceeds of borrowings for water and sewer capital projects. B. Basis of Accounting - modified accrual'. The Town maintained its records on the double -entry basis of accounting prescribed by the State Camtroller, as set forth in the Uniform System of Accounts for Towns. Town funds are accounted for on the modified accrual basis, which is summaried as follows: 1. Revenues - recognized when received, except real property taxes rich are recognized when earned. Revenues are also accrued at year-end. 2. Expenditures - recognized when paid, except at year-end when expenditures are accrued. 3. The encumbrance method of accounting is used in Townwide, Parttown, Highway, Water, Sewer, Capital Projects and Federal Revenue Sharing funds. C. Property Taxes Real property taxes are levied as of January 1st. The Tcx,m Receiver of Taxes collects all real estate taxes for Town and County purposes. The Toum Receiver distributes the collected tax money to the Town prior to distributing the balance collected to the County on June 1. The Town thereby is assured of 100% tax collections.. Responsibility for the collection of unpaid taxes rests with the County. Uncollected tax liens are sold annually by the County. Note 2. Contribution for retirement benefits - the Town of Ithaca is a participating member in the New York State Employees' Retirement System. Generally all_ permanent employees are members of the System. Under the System's method of billing retirement costs, the Town's. contribution for 1986, which related to the System's year ending March 31, 1985, was paid in June 1986 when billed. The Town of Ithaca funds pension costs by budgetary appropriations in the year payable;. thus, contributions to the System for the period frau April 1, 1985 to December 31, 1986, were not accrued. Such contributions will be budgeted and paid in the year payable. Liability for unbilled retirement costs is reflected in the Long Term Debt Group of Accounts. 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 16 and 17. Note 5. The Town of Ithaca is a participant in the Southern Cayuga Lake Intermunicipal Water Commission (locally known -14- as the Bolton Point Water Project) along with the Towns of Lansing and Dryden_ and the Villages of Lansing and Cayuga .Heights. The Supervisor of the Town of' Ithaca serves as Treasurer for the Water Cam ission however the Commission operates as a separate entity and submits a joint activity annual report under separate cover. The joint activity serial bonds shown on the Statement of Indebtedness, p. I-2, is the Town of Ithaca's portion of the joint indebtedness of the Water Commission and is in actuality a contingent liability. The Water Commission pays the principal and interest payments on these bonds from water sale revenues and benefit assessment proceeds received from each participating municipality. Note 6. _ The Town of Ithaca is also a participant in the joint activity ]mown as the Ithaca Area I.:- tewater Treatment Plant. The other participants are the -Town. of Dryden and the City of Ithaca. The City of Ithaca has custody of the joint activity money. Construction of the treatment plant began in the Spring of 1984. Page 1-5 of Indebtedness by Purpose reflects the Town's portion of the liability for the BM's issued by the joint sewer activity. It is expected that outstanding joint sewer BAN's will be bonded in 1987. Note 7. Water and Sewer Funds -- accrual of water and sewer rents was done throughout the year. Expenditures were accrued at year-end. Note 8. General Fixed Assets - a large increase in General fixed Assets K104 Machinery and Equipment is due to an adjustment adding in the value of certain pieces of equipment and machinery that had previously been omitted from the inventory. A physical inventory of the fixed assets was oonpleted in 1986. A summary of changes in general fixed assets follows: Type Land Buildings Machinery/Equipment Balance Ba lance 12-31-85 Additions Deletions 12-31-86 $ 27,142 -- -- $ 27,142 350,034 -- -- 350,034 570,127 61,116 (adj.) 139,308 8,929 761,662 $947,303 200,424 8,929 $1,138,798 -15- Note 9. Deposits at year --end were entirely covered by federal depository insurance or by collateral he?d by the Town Is custodial bank in the Town's name which consisted of: + $200,000.00 USA Treasury Notes dated 11/17/86; rate 6.3750%; maturity 11,/15/89 .$100,000.00 Ithaca City NW City School ristrict dated 6/15/86; rate 6.3750%; maturity 6/15/95 $250,000.00 New York State General Obligations dated 12/1/80; rate 10.50%,, maturity 12/1/87 $250,000.00 New York State General Obligations dated 12/1/82; rate 10.50%; maturity 12/1/88 $200,000.00 New York State General. Obligations dated 12/1/82; rate 10.50%; maturity 12/1/89 $500,000.00 New York State General Obligations dated 10/15/85; rate 6.60%; iraturity 10/15/89 $400,000.00 Tompkins County New York General Obligations dated 12/15/85; rate 7.10%; maturity 6/15/95 $1,900,000.00 TOML Note 10. The highway fund equity includes reserve funds established for highway machinery. Balance at the end of the 1986 was $36,276.00. This rese-1e fund was established by Board resolution on November 9, 1984, and any unexpended appropriations for machinery at year end is to be transferred to the reserve fund. There were no unexpended machinery appropriations for year 1986 and the increase in the reserve fund for the year was due to interest earned. Note 11. New borrowings during 1986 were: $550,000 serial bonds dated 5/15/86; 6.80%; for water improvements applied to . outstanding_BANS issued for this purpose. 3 $180,000 serial bonds dated 5/15/86; 6.80%; for sewer improvements applied to . . outstanding BANS issued for this purpose. $2,100,000 serial bonds dated 5/15/86; 6.80%; for Town's portion of joint sewer_ project BANS. -16- Note 9. Deposits at year-end were entirely covered by federal depository insurance or by collateral held by the Town's custodial bank in the Town's name which consisted of: $200,000.00 USA Treasury Notes dated 11/17/86; rate 6.3750%; maturity 11/15/89 $100,000.00 Ithaca City N'Y City School District dated 6/15/86; rate 6.3750%; maturity 6/15/95 $250,000.00 New York Stare General Obligations dated 12/1/80; rate 10.50%; maturity 12/1/87 $250,000.00 New York State General Obligations dated 12/1/82; rate 10.50%; maturity 12/1/88 $200,000.00 New York State General Obligations dated 12/1/82; rate 10.50%; maturity 12/1/89 $500,000.00 New York State General Obligations dated 10/15/85; rate 6.60%; r:aturity 10/15/89 $400,000.00 Tompkins County New York General Obligations dated 12/15/85; rate 7.10%; maturity 6/15/95 $1,900,000.00 TOML Note 10. The highway fund equity includes reserve funds established for highway machinery. Balance at the end of the 1986 was $36,276.00. This reserve fund was established by Board resolution on November 9, 1984, and any unexpended appropriations for machinery at year end is to be transferred to the reserve fund. There uLare no unexpended machinery appropriations for year 1986 and the increase in the reserve fund for the year was due to interest earned. Note 11. New borrowings during 1986 were: $550,000 serial bonds dated 5/15/86; 6.80%; for water improvements applied to outstanding,BANS issued for this purpose. $180,000 serial bonds dated 5/15/86; 6.80%; for sewer improvements applied to outstanding BANS issued for this purpose. $2,100,000 serial bonds dated 5/15/86; 6.80%; for Town's portion of joint sewer_ project BANS. -16- GENERAL FUM) - TOWNWIDE BALANCE SHEET * AS OF _ December 31_ '1986 ASSETS EDPCODE ASSETS (Continued) L`DPCODE Cash Cash A200 $ 10,486 Due from Other Governments A440 Time Deposits A201 100,939 Petty Cash A210 200 Inventoryof Materials and Supplies A445 Obligations A220 Tax Anticipation Notes A221. Restricted Assets Revenue Anticipation Notes A222 Cash, Special Reserves A230 Fiscal Agent A223 Cash in Time Deposits, Special Reserves A231 Total Cash $ 111,625 Investment in Securities, Special Reserves A452 Investments Investment in.Repurchase Agreements, Investment in Securities A450 S Special Reserves A453 Investment in Repurchase Agreements A451 Total Investments $ Total Restricted Assets Taxes Receivable TOTAL ASSETS Current A250 Overdue A260 City School A290 Pending A300 Tax Sale Account A310 Tax Sale Certificates A32.0 Property Acquired for Taxes A330 Mortgage from Sale of Tax Acquired Property A331 Notes Receivable - Railroads A332 Total Taxes Receivable $ Less: Allowance for Uncollectible Taxes A342 ( ) Net Taxes Receivables Accounts Receivables A380 $ 8,882 Less: Allowance for Receivable A389 ( ) Net Accounts Receivable $ 8,882 Other Receivables (Specify) A— $ . A� A Total Other Receivables S Due from Other Funds A391 $ State and Federal Receivables State and Federal, Other" A410 $ A_ Total State and Federal Receivables $ A - 1 $ 120,507 This page has intentionally been left blank; GENERAL FUND -- TOU714VIDE ST,ZIARY STATEMCNIT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR TBE FISCAL YEAR ENDED December 31 , 1986 DO NOT KEY ENTER ArT[TAL $ 293,500 14,139 2,307 16,416 9,992 5,750 21,773 832 3,124 221,650 74,679 86,722 l:- 63b.235 A - 3 ENCUMBRANCES EDPCODE A1998M $ MODIFIED REVENUES AND OTHER SOURCES EDPCODE A4998M BUDGET Revenues A5998M 5,000 Real Property Taxes A1049M $ M,500 Real Property Tax Items A1099M A8998M 2,000 Non -Property Tax Items A1199M Departmental Income A1299M 3,200 Intergovernmental Charges A2399M A9998M 28,000 Use of Money and Property A2499M 5,000 Licenses and Permits A2599M 4,300- ,300Fines Finesand Forfeitures A2649M 23,000 Sale of Property and Comp, for Loss A2699M -- Miscellaneous Local Sources A2799M 1,500 Interfund.Revenues A2801M State Aid A3099M 177,000 Federal Aid A4099M Total Revenues $ 537,500 Interfund Transfers A5031M 20,000 Proceeds of Obligations A5799M TOTAL REVENUES AND OTHER SOURCES $ 957- 9 n o Other Appropriated Fund Balance A599M 119-019 Appropriated Reserve A511M Obligations Authorized A530M TOTAL $ 676,512 EXPENDITURES AND OTHER USES Expenditures General Government Support A1999M $ 410,586 Public Safety A3999M 15,168 Health A4999M Transportation 15999M 80,543 Economic Assist. and Opportunity A6999M Culture and Recreation A7999M 99,707 Home and Community Service A8999M Employee Benefits A9199M 70,508 Debt Service (Principal and Int.) A9899M Total Expenditures $_�7 512 Interfund Transfers A9999M TOTAL EXPENDITURES AND OTHER USES S 676,512 Other Budgetary Purposes A962M TOTAL $ 676,512 DO NOT KEY ENTER ArT[TAL $ 293,500 14,139 2,307 16,416 9,992 5,750 21,773 832 3,124 221,650 74,679 86,722 l:- 63b.235 A - 3 ENCUMBRANCES EDPCODE A1998M $ A3998M 692 A4998M A5998M 5,000 A6998M A7998M A8998M A9198M A9898M $ 5,692 A9998M llU WX KEY ENTEI VARIANCE FAVORABLE (UNFAVORABLE) i 12,139 893) (11,584) 4,992 1,450 ( 1,227) 832 1,624 44,650 S 18,869 1,867 864 II 12,985 1$- 34,585 $ -34,5,95 GENERAL FUND - TOWNWIDE BALANCE SHEET_ AS OF December 31 , 1986 LIABILITIES EDPCODE FUND EQUITY LDPCODE Accounts Payable A600 $ 4,293 Fund Balance - Reserved Encumbrances A700 Accrued Liabilities Inventory of Materials and Supplies A720 Accrued Liabilities A601 a 517 Insurance Reserve A863 General Reserve A870 Due to Employees Retirement System ,637 Excess Dog Control Revenues A872 Total Accrued Liabilities $ 517 Judgements and claims A876 Tax Stabilization A880 Notes Payable Repairs A882 Tax Anticipation A620 $ Debt A884 Revenue Anticipation A621 Budget A622 Total Reserved Bond Anticipation A626 Total Notes Payable $ Fund Balance - Unreserved Bonds and Long -Term Debt Payable Appropriated -Ensuing Year's Budget A910 . Capital Notes A627 S Bonds A628 Unappropriated Portion of Fund Balance A911 Bond Interest and'Matured Bonds A629 A Other Long -Term Debt A689 _ A� Total Bonds & Long -Term Debt Payable $ _ A� Due to Other Funds A630 $ Total Unreserved Due to Fund Equity Other Governments A631 $ School Districts A660 TOTAL LIABILITIES AND FUND EQUITY County for Tax Levy A663 A _ Total Due to Other Governments _ $ Other Liabilities - Overpayments A690 $ Deferred Revenues Deferred Revenues A691 $ Deferred Accrued Taxes A696 Total Deferred Revenues $ Total Liabilities $ 4,810 A - 2 $ 5,692 $ 5,692 70,000 40,004 $ 110, 004 $ 115,696 $ 120,506 GENERAL FUND - TOWNWIDE ANALYSIS OF CHANGES IN FUND E)�UITY FOR THE, FISCAL YEAR ENDED December 31 EDPCODE Fund Equity - Beginning of Fiscal Year* A8021 Prior Period ADJUSTMENTS:(**) ADDITIONS X38012 .ADDITIONS A8012 DEDUCTIONS A8015 DEDUCTIONS A8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses $_ 609.483 636,235 $ 142,44Z s.. 142,445 Revenues and Other Sources Over (Under) Expenditures and Other Uses ( 26,752) Fund Equity - End of Fiscal Year* A8029 $ 115.695 *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. A - 4 GENER9L FUND - TOWNWIDE * DETAIL OF REVENUES AND OTHER SOURCES REAL PROPERTY TAXES EDPCODE DEPARTMENTWINCOME (Continued) EDPCODE Real Property Taxes A1001 $ 293,500 Other Economic Assist. and Opportunity A1989 -Park and Recreation Charges A2001 REAL PROPERTY TAX ITEMS Recreation Concessions A2012 Gain from Sale of Tax Acq. Property A1051 $ Special Recreational Facility Charges A2025 Federal Payments in Lieu of Taxes A1080 Contributions / Pri. Agencies for Youth A2070 Other Payments in Lieu of Taxes A1081 4,331 Other Culture and Recreation A2089 Settlement of Railroad Taxes A1082 Museum Charges A2090 Interest and Penalties on RPT A1090 9"908 Zoning'Fees A2110 Total Real Property Tax Items $ 14,139 Planning Board Fees A2115 Refuse and Garbage Charges A2130 NON -PROPERTY TAX ITEMS Other Home and Community A2189. Sales Tax A1120 $ Sale of Cemetery Lots A2190 Franchises' A1170 Charges for Cemetery Services A2192 Total Non -Property Tax Items $ A A DEPARTMENTAL INCOME Total Departmental Income Town Supervisor Fees A1230 $ Tax Collector Fees A1232 INTERGOVERNMENTAL CHARGES Clerk Fees A1255 1,359 General Services A2210 Other General Departmental Income A1289 Public Safety Services A2260 Police Fees A1520 Public Health Services A2282 Public Pound Charges, Dog Control Fees A1550 948 Narcotic Control Services A2290 Safety Inspection Fees A1560 Transportaion Services A2300 Charges /Demolition of Unsafe Buildings A1570 Youth Services A2350 Other Public Safety A1589 Refuse and Garbage Services A2376 Public Health Fees A1601 Other ServicesA2389 Vital Statistics Fees A1603 Services to Other Governments A2378 Ambulance Charges A1640 A Other Health A1689 A Public Work Services A1710 Total Intergovernmental Charges Parking Lots and Garages A1720 On -Street Parking Meter Fees A1740 USE OF MONEY AND PROPERTY Bus Operations A1750 Interest and Earnings A2401 Ferriage A1760 Rental of Real Property, Individuals A2410 Other Transportation A1789 Rental of Real Property, Other Gov. A2412 Repayments of Home Relief A1840 Rental of Equipment, Individuals A2414 Repayments of Burials A1848 Rental of Equipment, Other Governments A2416 Charges, Programs for the Aging A1972 Commissions A2450 Total Use of Mone; and Property A-5 S 2,307 16,416 $ 16,416 S 9,992 S 9,992 LICENSES AND PERMITS Business and Occupational License Games of Chance Bingo Licenses Dog Licenses Other Licenses Public Safety Permits Building and Alteration Permits Street Opening Permits Plumbing Permits Other Permits Total Licenses and Permits GE!SER_AL FUND - TOWNWIDE * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE A2501 A2530 A2540 A2544 .A2545 A2550 A2555 .A2560 A2565 A2590 FINES AND FORFEITURES Fines and Forfeited Bail &261.0 Fines and Penalties, Dog Cases A2611 Forfeiture of Deposits A2620 Total Fines and Forfeitures SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials A2650 Sale of Refuse and Recycling A2651 Sale of Forest Products A2652 Minor Sales A2655 Sales of Real Property A2660 Sales of Equipment A2665 Insurance Recoveries A2680 Other Compensation for Loss A2690 Total Sales of Prop. & Comp. for Loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures A2701 Gifts and Donations A2705 Prem. &Accrued Interest on Obligations A2710 Endowment and Trust Fund Income A2755 Miscellaneous A2770 A A Total Miscellaneous and Local Sources A - 6 INTERFUND REVENUES EDPCODE S Interfund Revenges A2801 $ STATE AID 5,750 State Revenue Sharing A3001 $ 139,460 Mortgage Tax A3005 54,711 Tax Loss Due to Flood Damages A3015 Loss of Public Utility Valuation A3017 _ Tax Maps and Assessments A3040 Other General Aid A3089 Civil Defense A3305 S 5,75 0 Navigation Law Enforcement A3315 Snowmobile Law Enforcement A3317 Other Public Safety A3389 S 21,773 Other Public Health A3450 Rodent Control A3464 Insect Control A3468 $ 21,77-3 Narcotic Guidance Control A3684 - Home Relief A3640 Home Energy Assistance A3641 $_ Burials A3648 Social Services Towns A3660 Programs for Aging A3772 Recreation for Elderly A3801 Youth Programs A3820 27,479 Museums A3845 832 Conservation Program A3910 Other Home and Community Services A3989 $ 832 — -- A ss_ A . A S 1,802 -- -- A Total State Aid $ 221,650 FEDERAL AID 1,322 Other General Aid A4089 $ Civil Defense A4305 Crime Control A4320 $ 3,124 Other Public Health A4450 A - 6 A - 7 GZNIERAL FUNTD - TOkT,WDE ' DETAIL OF REVENUES AND OTHER SOURCES FEDERAL AID (Continued) EDPCODE Home Energy Assistance A4641 Job Training A4790 Emergency Disaster Assistance A4960 Other Home and Community Services A4989 Code Enforcement A4995 _ A A A Total Federal Aid $ TOTAL REVENUES $ 589,483 INTERFUND TRANSFERS A5031 $ 20,000 INTERFUND MANSFERS FOR DEBT SERVICE A5050 $ PROCEEDS OF OBLIGATIONS A57 $ TOTAL REVENUES AND OTHER SOURCES $ 609,483 A - 7 GENERAL FUND-.TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES EDPCODE GENERAL GOVERNMENT SUPPORT CONTRIACTUAL EMPLOYEE Legislative Board A1010 Municipal Court A1110 Traffic Violations Bureau A1130 Supervisor A1220 Municipal Executive A1230 Director of Finance A1310 Comptroller A1315 Auditor A1320 Tax Collection A1330 Budget A1340 Purchasing. A1345 Assessment- A1355 Tax Sale Certificates/Other Gov. A13.66 Fiscal Agent Fees A1380 Clerk A1410 Law A1420 Personnel A1430 Engineer A1440 Elections A1450 Board of Ethics A1470 Public Works Administration A1490 Buildings A1620 Central Garage A1640 Central Communication System A1650 Central Printing and Mailing A1670 Central Data Processing A1680 Unallocated Insurance A1910 Municipal Association Dues A1920 Judgement and Claims A1930 Purchase of Land/Right of Way A1940 Taxes & Assess. on Muni. Prop. A1950 Pay, to Cty. Tres./Reduce Taxes A1972 Other Unclassified A1989 A A A' Total General Government Support GENERAL FUND-.TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES A - 8 PERSONAL EQUIPMENT AND CONTRIACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 S 20,982 $ 19,800 S S 1,182 $ 24,140 21,488 200 ___� 2,452 10^851 1,0.000 126 __- _-- 725___ .- ____- 2,300 _ -2,300_ 6,105 4,536 1,569 25„695 25,189 84 422 34,720 732 - 641 - 36.093 16,000 -- -- - -16.000_ 27,136 26,076 -5060 _ _92-,905 89,091 1.386 2,428 7,678 7,595 88 18,184 7,271 3,466 1n�911 22.,098 25,564 75-284 284 800 800 2,000 $ 5,994 2,000 $ 139,957 $ $ 3910717 $ 245,766 A - 8 GENERAL FUND - TOWN191DE * DETAIL OF EXPENDITURES AND OTHER USES A - 9 PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE ED?CODE TOTAL SERVICES �1 CAPITAL OUTLAY EXPENDITURES BENEFITS r PUBLIC SAFETY 0 2 4 8 Administration A3010 $ 3,506 $ 3,301 $ $ 205 $ Communication System A3020 Police/Bingo A3120 _ Jail A3150 Community Detention Home A3153 Other Traffic A3189 Traffic Control A3310 559 559 On -Street Parking A3320 Fire Protection A3410 Control of Dogs A3510 8.544 8,544 Control of Other Animals Including Bounties A3520 Examining Boards A3610 Safety Inspection A3620 Civil Defense A3640 Demolition of Unsafe Buildings A3650 School Attendance Officer A3660 A A Total Public Safety $ 12,609 $ 3,301 $ $ 9,308 S HEALTH Public Health A4010 $ $ $ $_ $ Registrar of Vital Statistics A4020 i Laboratory A4025 Other Public Health A4050 Narcotic Guidance Council A4210 Mental Health Programs A4320 Contracted Mental Health Ser, A4322 i Psy. Exp., Criminal Actions A4390 Joint Hospital A4525 . Ambulance A4540 Medical Center/or Physician A4560 A A Total Health $ $ $ $ $ A - 9 Playgrounds & Recreation Centers A7140 Joint Recreation Projects A7145 GENEM.L FUND - TOTniNWIDE EDPCODE TRANSPORTATION Highway & Street Administration A5010 Engineering A5020 Garage A5132 Street Lighting A5182 Sidewalks A5410 Escalator A5420 Joint Airport A5615 Bus Operations A5630 . Railroad Station Maintenance A5640 Off Street Parking A5650 Other Transportation A5680 Waterways Navigation. A5710 Docks, Piers and Wharves A5720 $ A S A A Total Transportation ECONOMIC ASSISTANCE AND OPPORTUNITY Social Services Administration A6010 Home Relief A6140 Burials A6148 Publicity A6410 Veterans Service A6510 Programs for Aging A6772 Other Economic Assist. & Oppor. A6989 A A Total Ecom. Asst. and Opportunity CULTURE AND RECREATION Council on Arts A7010 Recreation Administration A7020 Parks A7110 Playgrounds & Recreation Centers A7140 Joint Recreation Projects A7145 GENEM.L FUND - TOTniNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPilENT AND CONTRACTUAL EMPLOYEE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8. S 24,516' $ 23,874 $ $ 642_ S 14.,12h 2 037®�a - - -- 14,126 32.,037 4,000- - - - 4f000- $_ 74.679.. -_- _ $ 23, 874 $ $ 50,805 $ 3,999 3,999 A - 10 GENERAL FUND - TOWN -WIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES � CAPITAL OUTLAY EXPENDITURES BENEFITS CULTURE AND RECREATION (Continued) 0 1 2 4 8 Special Recreational Facilities A715O Band Concerts A727O Youth Programs A731O Joint Youth Project A732O 82,507 82,507 Library A7410 Joint Public Library A7415 Museum -Art Gallery A745O Historian A751O 216 216. Historical Property A752O Celebrations A755O Other Performing Arts A756O Adult Recreation A762O Other Culture and Recreation A7989 A A. A Total Culture and Recreation $ 86,722 $ $ $ 86,722 $ HOME AND COMMUNITY SERVICES Zoning A8O10 $ $ $ $ $ Planning A8O2O Joint Planning Board A8O25 Research A8O3O Joint Survey Committee A8035 Human Rights A804O Joint Sewer Project A815O Refuse and Garbage A816O Street Cleaning A817O Other Sanitation A8189 Common Water Supply A835O Other Water A8389 Community Beautification A851O Noise Abatement A852O Drainage A854O Joint Drainage Facility A855O Shade Trees A856O EDPCODE HOME AND COMUNITY SERVICES .(Con It) Conservation. A8710 Emergency Disaster Mork A8760 General Natural Resources A8790 Cemeteries A8810 Other Home & Community Services A8989 A A Total Home and Community Services GENERAL FUND - T_OWNWIDE *. DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPNENT AND CONTRACTUAL TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES 0 1 .2 4 A - 12 EMPLOYEE BENEFITS s GENERAL FUND - TOQA?IDE * DETAIL OF EXPENDITURES AND OTHER USES EDPCODE E',,TLO.'EE BENEFITS EDPCODE State Retirement A9010.8 Fire and Police Retirement A901.5.6 Social Security A9030.8 Worker's Compensation A9040.8 Life Insurance A9045.8 Unemployment Insurance_ A9050.8 Disability Insurance A9055.8 Hospital and Medical(Dental) Insurance A9060.8 _ A .8 Total Employee Benefits Budget Notes DEBT PRINCIPAL Term Bonds A9700.6 Serial Bonds A9710.6 Statutory Installment Bonds A9720.6 Bond Anticipation Notes A9730.6 Capital Notes A9740.6 Installment Purchase Debt A9785.6 State Loans A9790.6 $ 20,940 19,134 _ 7,125 221 23,088 $ 70,508 S A - 13 EDPCODE DEBT INTEREST Term Bonds A9700.7 Serial Bonds A9710.7 Statutory Installment Bonds A9720.7 . Bond Anticipation Notes A9730.7 Capital Notes A9740.7 Budget Notes A9750.7 Tax Anticipation Notes A9760.7 Revenue Anticipation Notes A9770.7 Installment Purchase Debt A9785.7 State Loans A9790.7 Total Debt Principal and Interest $ TOTAL EXPENDITURES $ 636,235 INTERFUND TRANSFERS Other -Funds A9901.9 $ Capital Projects Fund A9950.9 Contributions - Other Funds A9961.9 A .9 A-. 9 A .9 A .9 Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES $ 636,235 GENERAL FUND - PART TOWN * BALANCE SHEET * AS OF December 31 , 1906 ASSETS LIABILITIES AND FUND EQUITY EDPCODE Cash Notes Payable Cash B200 Time Deposits B201 Petty Cash B210 Obligations B220 Revenue Anticipation Notes B222 Fiscal Agent B223 Total Cash Taxes Receivable B250 Investments Bond Anticipation Investment in Securities B450 Investment in Repurchase Agreements B451 Total Investments Total notes Payable Accounts Receivable B380 Less: Allowance for Receivables B389 Net Accounts Receivable Due from Other Funds B391 State and Federal, Receivables B389 Due from Other Governments B440 Inventory of Materials & Supplies B445 Restricted Assets Cash, Special Reserves B230 Cash in Time Deposits, Special Reserves B231 Investment in Securities, Special Reserves B452 Investment in Repurchase Agreements, $� Special Reserves B453 Total Restricted Assets TOTAL ASSETS Accounts Payable S 1,655 226,234 Accrued Liabilities 200 Accrued Liabilities Due to Employees' Retire. System Total Accrued Liabilities EDPCODE B600 B601 B637 $ 8,265 $ 1,413 $ 1,413 $ 228 089 Notes Payable Revenue Anticipation B621 $ Budget B622 $ Bond Anticipation B626 Total notes Payable $ S Other Liabilities - Overpayments B690 $ $ 982 Due to Other Funds B630 $ ( ' ) Due to Other Governments B631 $� $ 982 Bonds and Long -Term Liabilities $ Bonds B628 $ Bond Interest and Matured Bonds B629 _ $ B Total Bonds & Long -Term Liabilities $ Deferred Revenues B691 $ Total Liabilities $ $ Fund Balance - Reserved Encumbrances B700 $ 4,776 Inventory of Materials and Supplies B720 Repairs B882 Debt B884 Total Reserved $ 4,776 $ Fund Balance - Unreserved Appropriated - Ensuing Yr.'s Budget B910 $ 50,0 00 Unappropriated B911 177,488 Total Fund Equity S 232,264 $ 241,941 TOTAL LIABILITIES AND FUND EQUITY $ 241,942 B - 1 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 Comp. 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 Assist. and Opportunity Culture and Recreation Home and Community Service Employee Benefits Debt Service (Principal and Int.) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes TOTAL GENERAL FUND - PART TOWN SUMMARY STATEMENT: OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED n A c Pmh n r 31 , 19BF, MODIFIED EDPCODE BUDGET. B1049M $ 5,000 B3999M B1099M 3,000 B4999M B1199M B5999M 23,470 14,000 B1299M 5,400 B7999M B2398M 75,400 B8999M B2499M B9199M 10,000 28,950 B2599M B2649M 243,534 B9999M B2699M $ 304,534 B.2799M B2801 -M 304,534 B3099M 191,000 B4099M 234,870 B5031M B5799M $ 234,870 B599M _6.9, 664 B511M B530M 304,534 B1999M $ 22,250 B3999M 3,000 B4999M B5999M 14,000 B6999M B7999M 75,400 B8999M 99,934 B9199M 28,950 B9899M $ 243,534 B9999M 61,000 $ 304,534 B962M S 304,534 VU NU1 KEY ENINK ACTUAL - 9:418 58,832 96,945 28,136 $ 215,671 61,000 $ 276,671 B - 2 EDPCODE EDPCODE B1998N1 $ B3998M B4998M B5998M B6998M B7998M 4,132 B8998M 644 B9198M B9898M S 4,776 B9998M $ 4,776 VARIANCE FAVORABLE (UNFAVORABLE) $ 264 .334 5,702 .2,878 _ 50,436 $ 59,614 4,582 12,436 2,345 814 $ 23,087 GENERAL FUND - PART TOWN ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED Dp—camber il__ r Rh EDPCODE Fund Equity - Beginning of Fiscal Year* B8021 $ 214,451 Prior Period ADJUSDIENTS:(**) ADDITIONS B8012 ADDITIONS B8012 DEDUCTIONS B8015 DEDUCTIONS B8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Total Other Deductions Fund Equity - End of Fiscal Year* B8029 $ 294,484 276.671 $ 214,451 17,813 $ 232.264 %Notal includes Reserved and Unreserved Fund Balance. *Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. B - 3 GENERAL FUND - PART TOWN * DETAIL OF REVENUES 1%D OTHER SOURCES EDPCODF REAL PROPERTY TAXES B1001 NON -PROPERTY TAX ITEMS B TV Franchise Tax &140�xscsx9 Charges for Demolition B1570 DEPARTMENTAL INCOME B. Police Fees B1520 Health Fees B1601 Zoning Fees B2110 Planning Board Fees B2115 Services to Other Governments B2378 127,216 B B Total Departmental Income USE OF MONEY AND PROPERTY B3089 Interest and Earnings B2401 B 241,436 B Total Use of Money and Property 5,264 MISCELLANEOUS LOCAL SOURCES $ 10.934 $ 12,870 10, 247 855 $ 12,878 B - 4 Total Miscellaneous'Sources STATE AID State Revenue Sharing Youth Programs Mortgage Tax Other State. Aid Total State Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER SOURCES EDPCODE B $ B. B. B B $ B3001 $ 127,216 B3820 B3005 95;018 B3089 19,202 $ 241,436 $ 294,484 B5031 $ B5050 $ B57 $ $ ' 294,48.4 GENERAL FUND - PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES B - 5 PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS GENERAL GOVERNMENT SUPPORT 0 1 2 4 8 Unallocated Insurance• B1910 $ $ Attorney B 1420 19,516 $ $ 19,516 S _ B Total General Government Support $__ 19,516 _ $ $ $ 19,516 $ PUBLIC SAFETY Police B3120 $ $ $ $ $ Safety Inspection B3620 J-afLtrSafety. B 3310 2,824 2,824 B Total Public Safety. _ $ 2,824 $ $ $_ 2,824 iw- CK N TRANSPORTATION itnini�t�?�ficxi�atx X sGi�2itK S $ $ S $ - Bus Operations B 5630 9,418 9, 41 Total x9xx1tb Transportation $_ 9,418 $ $ $ 9,418 $ CULTURE AND RECREATION Playgrounds & Recreation Centers B7140 $ 58,832$ _ 34, 981 _ $ 2, 788 $ 21, 063 $ Youth Programs B7310 Library B7410 - _ B - Total Culture and Rec. S 58,832 $- 34,981 $ 2,788 $ 2.1,063 S HOME AND COMMUNITY SERVICES Zoning B8010 $ 47 ,189 $ 34,156 -_ $ 560 $ 12,473 $ Planning B8020 49, 756 37,630 2,453 9,67T- ,673Refuse Refuse.and Garbage B8160 - B Total Home and Com- munity Services $ 96,945 $ 71,786 $ 3,013 $ 22,146 $ B - 5 EMPLOYEE BENEFITS State Retirement Fire and Police Retirement Social Security Workers Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital, Medical and Dental Insurance Total Employee Benefits DEBT PRINCIPAL Term Bonds Serial Bonds Statutory Installment Bonds Bond Anticipation Notes Capital Notes Installment Purchase Debt State Loans CENERAL FUND - PART TOWN' * DETA:IL OF EXPENDITUTZES AND OTHER ESES EDPCODE DEBT INTEREST. B9010.8 $ 8,886 Term Bonds 89015.8 Serial Ponds ' B9030.8 7,985 Statutory Installment Bonds 89040.8 2,7 3.0 _ ~y Bond Anticipation Notes B9045.8 Capital Notes B9050.8 _ Budget Notes B9055,8 97_ , Tax Anticipation Notes Revenue Anticipation Notes B9060.8 8,438 Installment Purchase Debt B .8 State Loans $ 28,136.-., Total Debt Prin, & Int. TOTAL EXPENDITURES B9700.6 B9710.6 B9720.6 B9730.6 B9740.6 B9785.6 B9790.6 B - 6 INTERFUND TRANSFERS Other Capital Projects Fund Contributions - Other Funds Total Interfund Transfers TOTAL EXPENDITURES AND OTHER.USES EDPCODE B9700.7 B9710.7 B9720.7 B9740.7 B9740.7 B9750.7 B9760.7 B9770.7 B9785.7 B9790.7 B9901.9 B9950.9 B9961.9 B�.9 B .9 B .9 B .9 $ 215,671 1 nnn S 276,671 Accounts Receivable 11I(31-1t,IAY FUM - TOV!NWYDE BALANCE SHEET * AS OF Net Accounts Receivables $ Due from Other .Funds LIABILITIES AND FUNTD .EQUITY . ASSETS EDPCODE Due from Other Governments DA440 Cash DA445 Restricted Assets Accounts Payable Cash DA200 $ DA231 Time Deposits DA201 Special Reserves Accrued Liabilities Obligations DA220 Special Reserves Accrued Liabilities Revenue Anticipation Notes DA222 Due to Employees' Retirement System Fiscal Agent DA223 Total Fund Balance —Reserved Total Accrued.Liabilities Total Cash Fund Balance - Unreserved $ Appropriated - Ensuing Year's Budget DA910 $ Notes Payable Investments Total Fund Balance - Unreserved Revenue Anticipation Investment in Securities DA450 $ Budget Investment in Repurchase Agreements DA451 $ Bond Anticipation Total Investments $� Total Notes Payable Accounts Receivable DA380 Less: Allowance for Receivables DA389. Net Accounts Receivables $ Due from Other .Funds DA391 State and Federal, Receivables DA410 Due from Other Governments DA440 Inventory of Materials and Supplies DA445 Restricted Assets Fund Balance - Reserved Cash Special Reserves DA230 Cash in Time Deposits, Special Reserves DA231 Investment in Securities, Inventory of Materials and Supplies Special Reserves DA452 Investment in Repurchase Agreements, DA879 Special Reserves DA453 Total Restricted Assets TOTAL ASSETS EDPCODE DA600 $ DA601 $ DA637 $ DA621 $ DA622 DA626 S Other Liabilities - Overpayments DA690 $ Due to Other Funds DA630 $ Due to Other Governments DA631 $ Deferred Revenues DA691 $ Total Liabilities $ Fund Balance - Reserved Encumbrances DA700 $ Inventory of Materials and Supplies DA720 Highway Capital Projects DA879 Repairs DA882 Debt DA884 Total Fund Balance —Reserved $ Fund Balance - Unreserved Appropriated - Ensuing Year's Budget DA910 $ Unappropriated DA911 Total Fund Balance - Unreserved $ Fund Equity $ TOTAL LIABILITIES AND FUND EQUITY $ DA - 1 HIGHWAY FUND - TOWNWIDE SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET .AND ACTUAL FOR THE FISCAL YEAR ENDED � DO NOT KEY ENTER ACTUAL S S I �I $ DA -2 ENCUMBRANCES EDPCODE DA5998M $ DA9198M DA9898M DA9998M W NUT KEY hfiXI:K MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues (UNFAVORABLE) Real Property Taxes DA1049M $ Non -Property Tax Items DA1199M Devar.tmental Income DA1299M Intergovernmental Charges DA2398M Use of Money and Property DA2499M S Licenses and Permits DA2599M Sale of.Property and Comp. for Loss DA2699M Miscellaneous Local Sources DA2799M Interfund Revenues DA2801M State Aid DA3099M Federal Aid DA4099M Total Revenues $� Interfund Transfers DA503111 Proceeds of Obligations DA5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance DA599M Appropriated Reserve DA511M Obligations Authorized DA530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures Transportation DA5999M $ Employee Benefits DA9199M Debt Service (Principal and Int.) DA9899M Total Expenditures $ Interfund Transfers DA9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes DA962M TOTAL S DO NOT KEY ENTER ACTUAL S S I �I $ DA -2 ENCUMBRANCES EDPCODE DA5998M $ DA9198M DA9898M DA9998M W NUT KEY hfiXI:K VARIANCE FAVORABLE (UNFAVORABLE) S HIGHWAY FUND - TCWNWIDE ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year' DA8021 $ Prior Period ADJUMENTS:(**) ADDITIONS DA8012 $ ADDITIONS DA8012 DEDUCTIONS DA8015 DEDUCTIONS DA8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Total Other Deductions Fund Equity - End of Fiscal Year* DA8029 fi *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. DA - 3 REAL PROPERTY TAXES NON -PROPERTY TAX ITEMS Sales :fax I'i?rRCOVER MENTAL CHARGES Public 4lorks Services Snow Removal. -'Other Gov'ts Total Departmental Income USE OF MONEY AND PROPERTY interest and Earnings Rental of Equip. - Other Gov'ts :iotal Use of Money and Property LICENSES AND PERMITS Permits FINES AND FORFEITURES Forfeitures of Deposits SALES OF ?ROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials Minor Sales Sales of Real Property Sales of Equipment Insurance Recoveries .Other Compensation for Loss Total Sales of Prop. & Comp. MISCELLANEOUS LOCAL SOURCES Refunds of Prior Yr. Expenditures Total Misc. Local. Sources INT_EP.FUND REVENUES HI'G'HWAY FUND * TO1%7\1 'IDE * DETAIL 'OF REVENUES AND OTHER SOURCES EDPCODE DA1001 $ STATE AID Consolidated Highway Aid DA1120 $ Total State Aid DA2300 $ FEDERAL AID DA2302 DA2401 $ DA2416 $ DA2590 $ DA2620 $ DA2650 $ DA2655 DA2660 DA2665 DA2680 DA2690 DA2701 $ DA DA DA2801 $ DA -4 Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER SOURCES F.DPCODE DA3501. $ DA DA DA $ DA DA5031 $ DA5050 $ DA57 $ HIGHWAY FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY TRANSPORTATION 0 1 2 Maintenance of Streets DA5110 $ $ $ Road Construction (Perm. Imp.). DA5112 Bridges DA5120 Machinery DA5130 Miscellaneous DA5140 Snow Removal DA5142 Services for Other Governments DA5148 Other DA5680 DA DA Total Transportation $ $ $ - CONTRACTUAL EXPENDITURES 4 C� s EMPLOYEE BENEFITS 8 EMPLOYEE BENEFITS DEBT INTEREST State Retirement DA9010.8 $ Term Bonds DA9700.7 Social.Security DA9030.8 Serial Bonds DA9710.7 Workers Compensation. DA9040.8 Statutory Installment Bonds DA9720.7 Life Insurance DA9045.8 Bond Anticipation Notes DA9730.7 Unemployment Insurance DA9050.8 Capital Notes DA9740.7 Disability Insurance DA9055.8 _ Budget Notes DA9750.7 Hospital, Medical & Dental Ins. DA9060.8 Revenue Anticipation Notes DA9770.7 DA DA .7 DA Total Debt Principal and Interest $ Total Employee Benefits $ TOTAL EXPENDITURES $ DEBT PRINCIPAL TRANSFERS TO: Term Bonds DA9700.6 $ DA $ Serial Bonds DA9710.6 Statutory Installment Bonds DA9720.6 TOTAL EXPENDITURES AND OTHER USES $ Bond Anticipation Notes DA9730.6 Capital Notes DA9740.6 DA DA -5' This page has intentionally been left blank, HIM. JAY FUND - PART TOWN * BALANCE SHEET * AS OF December 31 1986 ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable DB600 $ 7,691 Cash DB200 $ 1,588 Time Deposits DB201 453,358 Accrued Liabilities Obligations DB220 200 Accrued Liabilities DB601 $ 5,789 Revenue Anticipation Notes DB222 Due to Employees' Retirement System DB637 Fiscal Agent DB223 Total Accrued Liabilities $ 5,789 Total Cash $ 455 , 146 Notes Payable Investments Revenue Anticipation DB621 $ Investment in Securities DB450 $. Budget DB622 Investment in Repurchase Agreements DB451 Bond Anticipation DB626 Total Investments $ Total Notes Payable $ Accounts Receivable DB380 $ Other Liabilities a Overpayments DB690 $ Less: Allowance for Receivables DB389 ( ) Net Accounts Receivables $ Due to Other Funds DB630 $ Due from Other Funds DB391 $ Due to Other Governments DB631 $ State and Federal, Recievables DB410 $ 24,370 Deferred Revenues DB691 $ Due from Other Governments DB440 $ 13,284 Total Liabilities $ 13,480 "Inventory of Materials and Supplies DB445 $ _ Fund Balance - Reserved Encumbrances DB700 $ 43,634 Restricted Assets Inventory of Materials and Supplies DB720 Cash Special Reserves DB230 $ Highway Capital Projects DB879" -Cash In Time Deposits, Special Reserves DB231 ��w:g Machinery DB870 36,276 Investment in Securities, Debt DB884 Special Reserves DB452 36,276 Total Fund Balance - Reserved $ 79,910 Investment in Repurchase Agreements, Special Reserves DB453 Fund Balance - Unreserved Appropriated - Ensuing Year's Budget DB910 $ 93,000 Total Restricted Assets $ 36,276 Unappropriated DB911 342,686 Total Fund Bala¢ice - Unreserved $ 435,686 Fund Equity $ 515,596 TOTAL ASSETS $ 529.076 TOTAL LIABILITIES AND FUND EQUITY $ 529,076 DB -1 HIGHWAY FUNP - PART TOWN SUMMARY STATEMENT OF REVENUES AND EXPENDI'-P RES - BUDGET AND ACTUAL FOR THE FISCAL YE1:R ENDED December 31 , 1986 llU NUl KEY L^;N*LZ K ACTUAL $ 415,400 6,427 - 30.903 310 15,879 48,579 $ 517,498 61,000 $ '578,498 406,007 57,850 S 463,857 $ 4.63,857 DB - 2 ENCUMBRANCES EDPCODE DB5998M $ 43,634 MODIFIED REVENUES AND OTHER SOURCES EDPCODE DB9898M . BUDGET Revenues DB9998M Real Property Taxes DB104914 $ 415,400 43,634 Non. -Property Tar. Items DB1199M Departmental Income DB1299M 6,000 Intergovernmental Charges DB2398M Use of Money and Property DB2499M 15,000 Licenses and Permits DB2599M Sale of Property and Comp, for Loss DB2699M Miscellaneous Local Sources DB2799M ®— Interfund Revenues DB2801M State Aid DB3099M _ .49, 000 Federal Aid DB4099M Total Revenues $ 48.5 , 400 Interfund Transfers DB5031M 61,000 Proceeds of Obligations DB5799M TOTAL REVENUES AND OTHER SOURCES S 546,400 Other Appropriated Fund Balance DB599M 83,974 Appropriated Reserve DB51LM _ Obligations Authorized DB530NI TOTaI, S 630,374 EXPENDITURES AND OTHER USES Expenditures Transportation DB5999M $ 572,523 Employee Benefits DB91.99M 57,850 Debt Service (Principal and In.t.) DF:9899M Total Expenditures $ 630,373 Interfund Transfers DB9999M TQTA1. EXPENDJTURES AND OTHER USES _ $ 630,373 Other Budgetary Purposes DB962.M TOTAL $ 630.373 llU NUl KEY L^;N*LZ K ACTUAL $ 415,400 6,427 - 30.903 310 15,879 48,579 $ 517,498 61,000 $ '578,498 406,007 57,850 S 463,857 $ 4.63,857 DB - 2 ENCUMBRANCES EDPCODE DB5998M $ 43,634 DB9198M DB9898M . DB9998M $ 43,634 UU Wil KL';Y tN M VARIANCE FAVORABLE (UNFAVORABLE) 427 15,903 310 15,879 ( 421) $ 32,098 ` $ 32,098 S 122,882 IiIGhWAY FUND - PART TOWN ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED December 3.1 1986 EDPCODE Fund Equity - Beginning of Fiscal Year* DB8021 $ 400,954 Prior Period ADJUSTMENTS:(**) ADDITIONS DB8012 ADDITIONS DB8012 DEDUCTIONS DB8015 DEDUCTIONS DB8015 Nems Prior Period Adjustment:, RESTATED'Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditure's and Other Uses Fund Equity - End of Fiscal Year* DB8029 $ 578,498 463,857 /.nn osi, 114,641 $ 515,595 ,Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. r DR - 3 HIGHWAY FUND - PART TOWN * DETAIL OF REV18NUES AND OTHER SOURCES DB -4 STATE AID Consolidated Highway Aid State Aid Total.State Aid FEDERAL AID Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER -SOURCES EDPCODE DB3501 $ 24,209, DB 3001 24,370 DB S 48,579 DB EDPCODE DB HEAL PROPERTY TAXES DB1001 $ 415,400 DB5031 NON -PROPERTY TAX ITEMS DB5050 $ DB57 Sales Tax DB1120 $ I?SrERGOVERNMCNTAL CHARGES Public Works Services DB2300 $ 6,427 Snow Removal- Other Gov'ts DB2302 Total Departmental Income $ 6,427 USE OF MONEY AND PROPERTY Interest and Earnings DB2401 $ 28,812 Rental of Equip. - Other Gov'ts DB2416 Total Use of Money and Property $ 28,812 Capital Reserve Int. & Earnings DB2401 2,091 LICENSES AND PERMITS Permits DB2590 $ FINES AND FORFEITURES Forfeitures of Deposits DB2620 $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials DB2650 Minor Sales DB2655 Sales of Real Property DB2660 Sales of Equipment DB2665 310 Insurance Recoveries DB2680 Other Compensation for Loss DB2690 Total Sales of Prop. & Comp. $ 310 MISCELLANEOUS LOCAL SOURCES Refunds of Prior Yr. Expenditures DB2701 $ 22 Miscellaneous DB 2770 2,857 Reimbursement rom Tomp ins Cty DB -T7-7 1 13,000 Total Misc. Local Sources $ 15,879 INTERFUND REVENUES DB2801 $ DB -4 STATE AID Consolidated Highway Aid State Aid Total.State Aid FEDERAL AID Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER -SOURCES EDPCODE DB3501 $ 24,209, DB 3001 24,370 DB S 48,579 DB $ DB $ 517,498' DB5031 $ 61,000 DB5050 $ DB57 $ $ 578,498 I HIGHWAY FUND -- PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES Total Transportation EMPLOYEE BENEFITS S EQUIPMENT AND CAPITAL OUTLAY 2 kj 7,364 CONTRACTUAL EXPENDITURES 4 $ 27,063 95,171 62,228 3,01 22,502 $ 406,007 $ 188,666 $ 7,364 .$ - 209,977 State Retirement DB9010.8 $ 14,861 Social Security DB9030.8 13,562 Workers Compensation DB9040.8 9,179 Life Insurance DB9045.8 Unemployment Insurance DB9050.8 _ 1,2 7.0 Disability Insurance DB9055.8 206 Hospital, Medical & Dental Ins. DB9060.8 18,772 DB DB ---- Total Employee Benefits DEBT PRINCIPAL Term Bonds Serial Bonds . Statutory Installment Bonds Bond Anticipation Notes Capital Notes $ 57,850 DB9700.6 $ DB9710.6 DB9720.6 DB9730.6 DB9740.6 DB - - DB -5 DEBT INTEREST Term Bonds DB9700.7 Serial Bonds DB9710.7 Statutory Installment Bonds DB9720.7 Bond Anticipation Notes DB9730.7 Capital Notes DB9740.7 Budget Notes DB9750.7 Revenue Anticipation Notes DB9770.7 DB .7 Total Debt Prin. and Interest TOTAL EXPENDITURES TRANSFERS TO: DB TOTAL EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS 8 S S $ 463,857 $ $ 463,857 PERSONAL EDPCODE TOTAL SERVICES TRANSPORTATION 0 1 Maintenance of Streets DB5110 $ 78,063 $ 51,000 Road Construction (Perm. Imp.) DB5112 138,832 43,661 Machinery DB5130 78,092 •8 , 500 Miscellaneous DB5140 18,013 15,000 Snow Removal DB5142 _9_29607 70,105 Services for Other Governments DB5148 Bridges DB 5120 - - 400 400 DB Total Transportation EMPLOYEE BENEFITS S EQUIPMENT AND CAPITAL OUTLAY 2 kj 7,364 CONTRACTUAL EXPENDITURES 4 $ 27,063 95,171 62,228 3,01 22,502 $ 406,007 $ 188,666 $ 7,364 .$ - 209,977 State Retirement DB9010.8 $ 14,861 Social Security DB9030.8 13,562 Workers Compensation DB9040.8 9,179 Life Insurance DB9045.8 Unemployment Insurance DB9050.8 _ 1,2 7.0 Disability Insurance DB9055.8 206 Hospital, Medical & Dental Ins. DB9060.8 18,772 DB DB ---- Total Employee Benefits DEBT PRINCIPAL Term Bonds Serial Bonds . Statutory Installment Bonds Bond Anticipation Notes Capital Notes $ 57,850 DB9700.6 $ DB9710.6 DB9720.6 DB9730.6 DB9740.6 DB - - DB -5 DEBT INTEREST Term Bonds DB9700.7 Serial Bonds DB9710.7 Statutory Installment Bonds DB9720.7 Bond Anticipation Notes DB9730.7 Capital Notes DB9740.7 Budget Notes DB9750.7 Revenue Anticipation Notes DB9770.7 DB .7 Total Debt Prin. and Interest TOTAL EXPENDITURES TRANSFERS TO: DB TOTAL EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS 8 S S $ 463,857 $ $ 463,857 This page has intentionally been left blank. CD -1 SPECIAL GRANT FUND BALANCE SHEET * AS OF , ASSETS EDPCODE LIABILITIES AND FUND EQUI'T'Y EDPCODE Cash Cash CD2O0 $ Accounts Payable CD600 $ Time Deposits CD2O1 Revenue Anticipation Nates CD2.22 Accrued Liabilities CD601 $ Total Cash $ Revenue Anticipation Notes Payable CD621 $ Investments •Investment in Securities CD450 $ Due to Other Funds CD630 $ Investment in Repurchase Agreements CD451 Total Investments $ Deferred Revenues CD691 $ Rehabilitation Loans Receivable CD390 $ Total Liabilities $ Due. from Other Funds CD391 $ Fund Balance - Reserved State and Federal, Receivables CD410 $ Encumbrances CD700 $ CD Due from Other Governments CD440 $ Total Reserved $ Fund Balance - Unreserved Appropriated - Ensuing Year's Budget CD910 $ Unappropriated CD911 Total Unreserved. $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ CD -1 SPECIAL GRANT FUND SU10tARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , MODIFIED DO NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues CD8998M Departmental Income CD1299M $ Use of Money and Property CD2499M Miscellaneous Local Sources CD2799M Federal Aid CD4099M Total Revenues $ Inter£und Transfers CD5031M TOTAL REVENUES AND OTHER SOURCES S Other Appropriated Fund Balance CD599M TOTAL $ EXPENDITURES AND OTHER USES Expenditures Economic Assist, and Opportunity CD6999M $. Rome and Community Service CD8999M Total Expenditures $ Interfund Transfers CD9999M TOTAL EXPENDITURES AND OTHER USES $� Other Budgetary Purposes CD962M TOTAL S CD -2 ENCUMBRANCES I EDPCODE CD6998M $ CD8998M CD9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) S SPECIAL GRANT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity— Beginning of Fiscal Year* CD8021 Prior Period ADJUSTMENTS:(**) ADDITIONS CD8012 $ ADDITIONS CD8012 DEDUCTIONS CD8015 DEDUCTIONS CD8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year o Add: Revenues and Other Sources $ Deducti Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* CD8029 $ Notal includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CD - 3 t DETAIL. OF REVENUES AND OTHER SOURCES EDPCODE DEPART_^E TAL INCOME Corimunity Development Income CD2170 $ USE OF [CONEY AND PROPERTY Interest and Earnings CD2401 $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures CD2701 $ Community Development Grant From: County CD2743 Other (Specify) CD CD GD Total Miscellaneous Local Sources $ FEDERAL AID Community Development Act CD4910 $ Job Training CD4790 Total. Federal Aid $ TOTAL REVENTUES $ INTERFUND TRANSFERS CD5031 $ TOTAI. REVENUES AND OTHER SOURCES $ CD -4 SPECIAL GRANT FUND DETAIL OF EXPENDITURES AND OTHER USES CD - 5 PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS 0 1 2 4 8 ECONOMIC ASSISTANCE AND OPPORTUNITY Job Training Administration CD6290 $ $ $ $ $ Participant Support CD6291 Job Training Services CD6292 Total Econ. Asst. and Opportunity $ $ $ $ $ HOME AND COMMUNITY SERVICES Acquisition of Real Property CD8660 $ $ Public Work, Facilities Site Improvements CD8662 Code Enforcement . CD8664 Clearance, Demolition, Rehabilitation CD8666 Rehabilitation Loans & Grants M8668 - Special Projects for Elderly and Handicapped CD8670 Payments for Loss of Rental Income CD8672 Disposition of Real Property CD8674 _ Provision of Public Service CD8676 Payment of Non -Federal Shares .. CD8678 _ .Completion of Urbain Renewal Project CD8680 Relocation Payments.& Assistance CD8682 Planning and Management Development CD8684 Administration CD8686 Model Cities Activities CD8688 CD ~ Total Home and Community Service. $ $ $ $ $ TOTAL EXPENDITURES $ $ $ $ $ CD - 5 This page has intentionally been left blank, FEDERAL; REVENUE SHARING FUND * BALANCE SHEET * AS OF December 31 ASSETS EDPCODE 6 CF601 LIABILITIES AND FUND EQUITY Cash CF621 $ CF630 Cash CF200 $ 30 Accounts Payable Time Deposits CF201 91,184 S Revenue Anticipation Notes CF222 _ 10,600 Accrued Liabilities Total Cash ' $� --91,21-4 $ '10,600 CF910 Revenue Anticipation Notes Payable Investments CF911 6,733 Investment in Securities CF450 $ $ Due to Other Funds Investment in Repurchase Agreements CF451 91,348 Total Investments $� Due to Other Governments 382 Accts. Rec. CFM $ 133 Deferred Revenues State and Federal, Receivables CF410 $ Total Liabilities Due from Other Governments CF440 $ Fund Balance - Reserved Encumbrances Restricted Assets Cash, Special Reserves CF230 $ Cash in Time Deposits, Special Reserves CF231 Investment in Securities, Special Reserves CF452 Investment in Repurchase Agreements, Special Reseives CF453 Total Restricted Assets TOTAL ASSETS $ 91,347 CF - 1 Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved Fund Equity. TOTAL LIABILITIES AND FUND EQUITY ..• EDPCODE CF600 $ 6 CF601 $ CF621 $ CF630 $ CF631 $ CF691 $ S 6 CF700 $ 10,600 CF_ CF $ '10,600 CF910 $ 74,009 CF911 6,733 $ 80,742 $ 91,342 $ 91,348 REVENUES AND OTHER SOURCES Revenues Uses of Money and Property Miscellaneous Local Sources Federal Aid Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES. Other Appropriated Fund Balance TOTAL EXPENDITURES AND OTHER USES Expenditures General Government Support Education Public Safety Health Transportation Economic Assist. and Opportunity Culture and Recreation Home and Community Service Employee Benefits Debt Service (Principal and Int.) Total Expenditures Interfund Transfers TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes EDPCODE CF2499M CF2799M CF4099M CF5031M CF599M CF1999M CF2999M CF3999M CF4999M CF5999M CF6999M CF7999M CF8999M CF9199M CF9899M CF9999M CF962M FEDERAL REVEINUE SHARING FUND SWIMARY STATEMENT OF REVENUES AND E)TENDITURES - BUDGET AND ACTUAL FOR.THE FISCAL YEAR ENDED 12/31/ 1) 1986 MODIFIED BUDGET $ _ 0.00 77,719 S 77,719 $ 77,719 120,781 $ 198,500 $ 25,249 TOTAL $ 198,500 CF - 2 EDPCODE EDPCODE CF1998M CF2998M CF3998M CF4998M CF5998M CF6998M CF7998M CF8998M CF9198M CF9898M ENCUMBRANCES VARIANCE FAVORABLE (UNFAVORABLE) $ 6,792 � EC $ 3,459 S in,rnr, CF9998M S 1 fl, hOh h 1A C ��1 FEDERAL REVENUE SHARING FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED December 31 ,_, 1986 EDPCODE Fund Equity - Beginning of Fiscal Year* CF8021 Prior Period ADJUSTMENTS:(*'k) ADDITIONS CF8012 ADDITIONS CF8012 DEDUCTIONS CF8015 DEDUCTIONS CF8015 Net Prior Period Adjustments RESTATED Fund Equity = Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity'- End of Fiscal Year* CF8029 $ 81_178 111.897 $ 91 Notal includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CF -3 FEDERAL REVENUE SHARING FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE USE OF MONEY AND PROPERTY Interest and Earnings CF2401 $ 6,792 MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures CF2701 $ Other (Specify) CF CF CF Total Miscellaneous Local Sources $ FEDERAL AID General Revenue Sharing CF4001 $ 74,386 TOTAL REVENUES $ 81,178 INTERFUND TRANSFERS CF5031 $ TOTAL REVENUES AND OTHER SOURCES $ 81,178 CF -4 FEDERAL REVENUE SHARING FUND * DETAIL OF EXPENDITURES AND OTHER USES FUtiCTIONAL UNIT Elections Buildinzs -� Shared ServiceG Fire . Highway General Repairs Highway GaraeQ---, EDPCODF. CF14j0 CF1h20 CF _uao CF [ Q CF51.10 CF5132 TOTAL 0 $� 2,-975 ® T -5J3, 1 ? _ �4Q�„-r G5.0 _, 259'254 $h1 PERSONAL SERVICES 1 — 5611 450 255 _ 861 EQUIPMENT AND CONTRACTUAL EMPLOYEE CAPITAL OUTLAY EXPENDITURES BENEFITS 2 4 - - - 8 - -----?�?� — 19 2t na 24,999 EMPLOYEE BENEFITS State Retirement CF9010.8 $ A Social Security CF9030.8 Workers Compensation CF9040.8 Life Insurance CF9045,8 Unemployment Insurance CF9050.8 Disability Insurance CF9055.8 Rospi.tal, Medical & Dental Ins. CF9060.8 _ CF ,8 -_ CF .8 Total Employee Benefits S_ r DEBT PRINCIPAL Term Bonds CF9700.6 $ Serial Bonds CF9710,6 Statutory Installment Bonds CF9720.6 Bond Anticipation Notes CF9730.6 CF-. 6 DEBT INTEREST Term Bonds CF9700.7 - Serial Bonds CF9710.7 Statutory Installment Bonds CF9720.7 Bond Anticipation Notes CF9730.7 Budget Notes CF9750.7 Revenue Anticipation Notes CF9770.7. CF .7 Total Debt Prin, and Interest $ TOTAL EXPENDITURES $ .TRANSFERS TO: CF $ TOTAL. EXPENDITURES AND O=ER USES $ See 12g. CF -5B CF -5A FUNCTIONAL UNIT Historian Zoning Sewer Water Highway Perm. Improve. FEDERAL REVENUE SHARING FUND * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS PERSONAL EDPCODE TOTAL SERVICES Workers Compensation 0 1 CF7510 $ 3,873. CF9050.8 cF8010 7,474 Hospital, Medical & Dental Ins. CF8120 2,732 1,233 CF8340 3,60 1,670 CF5112 ( 103) ( 103) EMPLOYEE BENEFITS State Retirement CF9010.8 $ Social Security CF9030.8 624 Workers Compensation CF9040.8 Life Insurance CF9045.8 Unemployment Insurance CF9050.8 Disability Insurance CF9055.8 Hospital, Medical & Dental Ins. CF9060.8. CF .8 CF .8 Total Employee Benefits $ 624 DEBT PRINCIPAL Term Bonds Serial'Bonds Statutory Installment Bonds Bond Anticipation Notes DEBT INTEREST Term.Bonds Serial Bonds Statutory Installment Bonds Bond Anticipation Notes Budget Notes Revenue Anticipation Notes Total Debt Prin. and Interest TOTAL EXPENDITURES TRANSFERS TO: Water Fund Capital Projects TOTAL EXPENDITURES AND OTHER USES CF9700.6 $ CF9710.6 CF9720.6 CF9730.6 CF_. 6 CF9700.7 CF9710.7 CF9720.7 CF9730.7 CF9750.7 CF9770.7 CF .7 EQUIPMENT AND CAPITAL OUTLAY y 72474 CONTRACTUAL 3,873 1,499, 2,027 EMPLOYEE BENEFITS 8 S 59,961 CF 9902:9$_ 36,931 CF9950.9 15,000 S 111,892. CF - 5B EQUIPMENT AND CAPITAL OUTLAY y 72474 CONTRACTUAL 3,873 1,499, 2,027 EMPLOYEE BENEFITS 8 This page has intentionally been left blank, NATER FUND * BALANCE SHEET * AS OF December 31 , 1986 ASSETS EDPCODE Cash EDPCODE F600 Cash F200 S_ 155,170 Time Deposits F201 94,964 Petty Cash F210 $ Obligations F220 . F637 Revenue Anticipation Notes F222 Fiscal Agent F223 Total Cash $ 2 , 134 Investments Notes Payable Investment in Securities F450 $ Investment in Repurchase Agreements F451 Total Investments F622 $ Water Rents Receivable F350 $ 32.750 Accounts Receivable F380 Other Liabilities Less: Allowance for Receivables F389 Net Accounts Receivable F615 $ .R X]k�1 8Taxes Receivable F250 $. 7,382 - State and Federal, Receivables F410 $ Due from Other Governments F440 $ Inventory of Materials and Supplies F445 $ Restricted Assets Due to Other Governments F631 Cash Special Reserves F230 Bonds and Long -Term Liabilities Cash in Time Deposits, Special Reserves F231 Investment in Securities, F628 $ Special Reserves F452 F629 Investment in Repurchase Agreements, Special Reserves F453 Total Restricted Assets $ TOTAL ASSETS $ 290,266 F - 1 LIABILITIES AND FUND EQUITY EDPCODE Accounts Payable F600 S 164, 665 Accrued Liabilities Accrued Liabilities F601 $ Due to Employees Retirement System F637 F_ Total Accrued Liabilities $ Notes Payable Revenue Anticipation F621 $ Budget F622 Total Notes Payable $ Other Liabilities Customer Deposits F615 $ 8,406 Overpayments F690 16,289 Total Other Liabilities $ 24,695 Due to Other Funds F630 $ Due to Other Governments F631 $ Bonds and Long -Term Liabilities Bonds F628 $ Bond Interest- and Matured Bonds F629 F i Total Bonds and Long -Term Liabilites $ Deferred Revenues F691 S Total Liabilities $ 189,360 Fund Balance - Reserved Encumbrances F700 $ 14,753 Inventory of Materials and Supplies F720 Repairs F832 Debt F884 Total Reserved $ Fund Balance Unreserved Appropriated - Ensuing Year's Budget F910 $_ 20,000 Unappropriated F911 fb,1LZ___ Total Unreserved $ 86.152 Fund Equity $ 100,905 TOTAL LIABILITIES AND FUND EQUITY $ 290,265 WATER FUND SUMKkRY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 , .198 REVENUES AND OTHER SOURCES EDPCODE Revenues 732,000 Real Property Taxes F1049M Real Property Tax Items F1099M Departmental Income F1.299M Use of Money and Property F2499M Sale of Property and Comp. for Loss F2699M Miscellaneous Local Sources F2799M Interfund Revenues F2801M State Aid F3099M Federal Aid F4099M Total Revenues Interfund Transfers F5031M Proceeds of Obligations F5799M TOTAL REVENUES AND OTHER SOURCES Other Appropriated Fund Balance F599M Appropriated Reserve . F511M Obligations Authorized F530M TOTAL 70 EXPENDITURES AND OTHER USES Expenditures General Government Support F1999M Home and Community Service F8999M Employee Benefits F9199M Debt Service (Principal and Int.) F9899M Total Expenditures Interfund Transfers F9999M TOTAL EXPENDITURES AND OTHER USES Other Budgetary Purposes F962M TOTAL MODIFIED BUDGET $ 1,145,371 VU NUT KCY ACTUAL F - 2 EDPCODE ENCUMBRANCES EDPCODE F1998M $ F8998M 14,791 F9198M F9898M $ 14,753 F9998M $_ 14, 753 UU NUT KEY LNIM VARIANCE FAVORABLE (UNFAVORABLE) (10,837) (68,051) (21,627) $ (100,515) 0 S (100,515) 310,000 732,000 33,000 S 1,075,000 36,931 $ 1,111,931 33,440 $ 1,145 980,401 70 164.900 $ 1145,371 $145,371 $ 1,145,371 VU NUT KCY ACTUAL F - 2 EDPCODE ENCUMBRANCES EDPCODE F1998M $ F8998M 14,791 F9198M F9898M $ 14,753 F9998M $_ 14, 753 UU NUT KEY LNIM VARIANCE FAVORABLE (UNFAVORABLE) (10,837) (68,051) (21,627) $ (100,515) 0 S (100,515) SEWER FUND SUMMARY STATEMENT OF R17VEI UES AND E,%PEN'DITURES - BUDGET AND ACTUAL. FOR THE FISCAL YEAR ENDED _ 1) e r• amh p rr '11 s1 Qq ti MODIFIED DC NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues (2,664) Real Property Taxes G1049M $ Real Property Tax.Items G1099M 245,000 Departmental Income G1299M 275,000 Use of Money and Property G2499M 25,000 Sale of Property and Comp. for Loss C2699M Miscellaneous Local Sources G2799M 11000 Interfund Revenues G2801M State Aid G3099M Federal Aid G4099M Total Revenues 586,246 S 546,000 Interfund Transfers G5031M Proceeds of Obligations G5799M TOTAL REVENUES AND OTHER SOURCES $ 546,000 Other Appropriated Fund Balance G599M 70,550 Appropriated Reserve G511M Obligations Authorized G530M TOTAL S 616,590 EXPENDITURES AND OTHER USES Expenditures General Government Support C1999M $ Home and Community Service G8999M 376,950 Employee Benefits G9199M Debt Service (Principal and Int.) G9899M 239,600 Total Expenditures $ 616,550 Interfund Transfers G9999M TOTAL EXPENDITURES AND OTHER USES $_ 616,550 Other Budgetary Purposes G962M TOTAL $ 616,550 G - 2 EDPCODE ENCUMBRANCES EDPCODE G1998M $ C8998M G9198M 09898M G9998M DO NOT KEY ENTER VARIANCE. FAVORABLE (UNFAVORABLE) ACTUAL $ (2,664) 245,743 399,820 .122,619 (280) 22,336 1 S 720 S 668,619 $ 30,304 30,304 $ 668,619 $ 30,304 376,950 209,296 1 $ 586,246 t I S 586,246 G - 2 EDPCODE ENCUMBRANCES EDPCODE G1998M $ C8998M G9198M 09898M G9998M DO NOT KEY ENTER VARIANCE. FAVORABLE (UNFAVORABLE) 124,820 743 (2,664) S .122,619 (280) S 122,619 0 $ 30,304 30,304 $ 30,304 G - I SEWER FUND BALANCE SHEET * AS OF December 31. , 1986 ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable 0600 $ 97,721 Cash G200 $__ 96,024 Time Deposits G201 353-852 Accrued Liabilities Petty Cash G210 Accrued Liabilities G601 $ Obligations G220 Due to Employees' Retirement System G637 Revenue Anticipation Notes G222 Total Accrued Liabilities $ Fiscal Agent G223 Total Cash $ 449,R76 Notes Payable Revenue Anticipation G621 $ Investments Budget G622 Investment in Securities 0450 $ Total Notes Payable $ Investment in Repurchase Agreements G451 Total Investments $ Other Liabilities Customer Deposits G615 $ Sewer Rents Receivable G360 $ 17.771 Overpayments G690 Accounts Receivable G380 Total Other Liabilities $ Less: Allowance for Receivables G389 ( ) Net Accounts Receivable $ Due to Other Funds 0630 $ aAXX$ XXTMX0 Taxes Receivable CM G250$ 9,334 Due to Other Governments 0631 $ 6,290 Deferred Revenues G691 $ State and Federal., Receivables G410 $ Total Liabilities $ 104,011 Due from Other Governments G440 $ 79 Fund Balance - Reserved Inventory of Materials and Supplies G445 $ Encumbrances G700 $ Inventory of Materials and Supplies G720 Restricted Assets Repairs G882 Cash, Special Reserves G230 $ Debt G884 Cash in Time Deposits, Special Reserves G231 Total Reserved $ Investment in Securities, Special Reserves G452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated - Esuing Year's Budget G910 $ Special Reserves G453 Unappropriated G911 373,050 Total Restricted Assets $ Total Unreserved $ 373,050 Fund Equity $ 373,050 TOTAL ASSETS $ 477,060 TOTAL LIABILITIES AND FUND EQUITY $ 477,061 G - I F-6 EDPCODE F9700.7 F9710,7 21,020 WATER FUND * DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCODE F9730.7 DEBT INTEREST State Retirement F961o.8 $ Term Bonds Social Security F9030.8 70 Serial Bonds Workers Compensation F9040.8 F9770,7 Statutory Installment Bonds Life Insurance F9045.8 Bond Anticipation Notes Unemployment Insurance F9050.8 Capital Notes Disability Insurance F9055.8 Budget Notes Hospital, Medical & Dental Insurance F9060.8 Tax Anticipation Notes F .8 Revenue Anticipation Notes Total Employee Benefits $ 70 Installment Purchase Debt State Loans DEBT PRINCIPAL Total Debt Principal and Interest Term Bonds F9700.6 $ Serial Bonds F9710.6 48. 44n TOTAL EXPENDITURES Statutory Installment Bonds F9720.6 Bond Anticipation Notes F9730.6 1-1,000 INTERFUND TRANSFERS Capital Notes F9740.6 Other Funds Installment Purchase Debt F9785.6 Capital Projects Fund State Loans F9790.6 Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES F-6 EDPCODE F9700.7 F9710,7 21,020 F9720,7 F9730.7 42,637 F9740,7 F9750.7 F9760.7 F9770,7 F9785,7 F9790.7 $ _ 125,097 $ 1,026,124 F9901.9 $ F9950,9 F-. 9 F-1 9 $ 1,026,.124 14ATER FUND * DETAIL OF EXPENDITURES AND OTHER USES F - 5 PERSONAL EQUIPI,�hTT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS GENERAL GOVERNMENT SUPPORT 0 1 2 4 8 Unallocated Insurance F1910 $ $ Municipal Association Dues F1920 Judgements and Claims F1930 Purchase of Land F1940 $ Taxes and Assessments F1950 F -- — S $ Total General Government Support $ $ $ $ $ HOME AND COMMUNITY SERVICES Water Administration F8310 $ $ $ $ $ Source of Supply, Pm%,er and Pumping F8320 Purification F8330 _ Transportation and Distribution F8340 144,557 492 _ 144,065 Common Water Supply 756,400 756,400 Total Home and CommunityServices S 900.957 $ 492 $ $ 900,465 $ F - 5 REAL PROPERTY TAXES EDPCODE F1001 REAL PROPERTY TAK ITEMS Special Assessments (Ad Valorem) F1028 Special Assessments (Other) F1030 Total Real Property Tax Items DEPARTMENTAL INCOME Metered Water Sales F2140 Unmetered -Water Sales F2142 Water Service Charges F2144 Interest and Penalty on Water Petits F2148 Water Rents Other Governments F2378 Water Service Surc�_ F2146 Total Pepartmertal Income $ 2 QQ 1 6S USE OF MONEY AND PROPERTY F2655 Interest and Earnings F2401 Rental of Real Property, Individuals, F2410 Rental of Real Property - $ 2qq _ 1 o �T Other Governments F2412 Rental of Equipment, Individuals F2414 Rental of Equipment, Other Governments F2416 Commissions F2450 Total Use of Money and Property F2690 LICENSES AND PERMITS Permits F2590 FINES AND FORFEITURES Forfeitures of Deposits F2620 WATER FUND * DETAIL OF REVET•1iiES AND OTHER SOURCES $ SALES OF PROPERTY AND COMPENSATION FOR LOSS EDPCODE Sales of Scrap and Materials F2650 $ $ 2 QQ 1 6S Minor Sales F2655 Sales of Real Property F2660 $ 2qq _ 1 o �T Sales of Equipment F2665 Insurance Recoveries F2680 Other Compensation for Loss F2690 584.652 Total Sales of Prop. & Comp, 1.158 MISCELLANEOUS LOCAL SOURCES 5-469 Refunds of Prior Yr. Expenditures F2701 $ 1,285 Gifts and Donations F2705 59 1g,— F $ 661,949 F Total Misc. Local Sources $ $ 11,373 INTERFUND REVENUES F2801 $ STATE AID F FEDERAL AID F $ 11-373 TOTAL REVENUES $ 8 7 6, AS 5 $ INTERFUND TRANSFERS F5031 $ 36.931 INTERFUND TRANSFERS FOR DEBT SERVICE F5050 $ PROCEEDS OF OBLIGATIONS F57 $ TOTAL REVENUES AND OTHER SOURCES $ 1,011,416 F - 4 WATER FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , December 31 ,1986 EDPCODE Fund Equity - Beginning of Fiscal Year* F8021. $ 113,174 Prior Period ADJUSTMENTS:(**) ADDITIONS Prrnr rnrrecti nn F8012 $ 2,440 ADDITIONS F8012 DEDUCTIONS F8015 DEDUCTIONS F8015 Net Prior Period Adjustments 2,440 RESTATED Fund Equity - Beginning of Fiscal Year $ 115,614 Add: Revenues and Other Sources $1-Q11,416 Deduct: Expenditures and Other Uses 1.076,124 Revenues and Other Sources Over (Under) Expenditures and Other Uses (14,708) Fund Equity - End of Fiscal Year* F8029 $ 100,906 *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. F - 3 SE14ER FUND ANALYSIS OF CHANGES IN FUND FQVITY FOR THE FISCAL- YEAR ENDED December 31 , 1986 EDPCODE Fund Equity - Beginning of Fiscal Year* C8021 $ 290,677 Prior Period ADJUSTRENTS:(**) ADDITIONS G8012 $ ADDITIONS G8012. DEDUCTIONS 08015 DEDUCTIONS 08015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year S 29O,677 Add: Revenues and Other Sources $ 66,q r,ig Deduct: Expenditures and Other Uses j 216 Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* 08029 -fatal includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. G - 3 SHWER FUND DETAIL OF REVENUES AND OTHER SOURCES G - 4 EDPCODE SALES OF PROPERTY AND EDPCODE REA:, PROPERTY TAXES G1OO1. $ COMPENSATION FOR LOSS PEAL PROPERTY TAX ITEMS Sales of Scrap and Materials G2650 $ Special Assessments (Ad Valorem) G1028 $ Minor Sales G2655 Special Assessments (other) G1030 245.743 Sales of Real Property G2660 Total Real Property Tax Items $_ 245.743 Sales of Equipment G2665. Insurance Insurance Recoveries G2680 DEPARTAILNTAL INCOME Compensation for Loss G2690 Sewer Rents G2120 $_ 397.6 5 5 Total Sales of Prop, and Comp.for loss $ Sewer Charges G2122 Interest and Pen. on Sewer Accounts 621.28 2,3 29 MISCELLANEOUS LOCAL SOURCES Sewer Services Other Governments G2374 Refunds of Prior Year's Expenditures G2701 $ Total Departmental Income G $_399,820 Gifts and Donations Miscellaneous G2705 G2770 720 USE OF MONEY AND PROPERTY G Total Miscellaneous Local Sources $ Interest and Earnings G2401 $___ 22,336 720 Rental of Real Property, Individuals 62410 INTERFUND REVENUES Rental of Real Property - G2801 $ Other Governments G2412 STATE AID Rental of Equipment, Individuals G2414 Operation and Maintenance Rental of Equipment, Other Governments G2416 03901 $ Commissions G2450 G Total Use of Money and'Property $__ G 22,336 Total State Aid $ FEDERAL AID G $ G Total Federal Aid $ TOTAL REVENUES $ 668, 619 INTERFUND TRANSFERS G5031 $ INTERFUND TRANSFERS FOR DEBT SERVICE 05050 $ PROCEEDS OF OBLIGATIONS C57 $ TOTAL REVENUES AND OTHER SOURCES $ 668,619 G - 4 SEWER FUND * DETAIL OF EXPENDITURES AND OTHER USES G - 5 PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE GENERAL GOVERNMENT SUPPORT EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS Unallocated Insurance 0 01910 $ 1 2 4 .8 Municipal Association Dues G1920 $ _ - Judgements and Claims G1930 Purchase of Land G1940 . $ Taxes and Assessments G1950 G $ Total General $ Government Support $ $ $ $ $ HOME AND CO',ILMUNITY SERVICES Sanitation Administration 08110 $ $ Sanitary Sewers G8120 376,950 246 $ $ 37 y7 UT $ Sewage Treatment and Disposal G8130 . G — , G ._ Total Home and Community Services $ g7h.950$ 246 $ 376s70 $. $ G - 5 G-6 EDPCODE G9700.7 09710.7 SEWER FUND DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS EDPCOD$ G9730.7 DEBT INTEREST State Retirement G9010.8 $ Term Bonds Social Security G9030.8 Serial Bonds Workers Compensation G9040.8 G9785.7 Statutory Installment Bonds Lite Insurance 69045.8 Bond Anticipation Notes Unemployment Insurance G9050.8 209,296 _ Capital Notes Disability Insurance C9055.8 69901.9 Budget Notes Hospital, P%dical and Dental Insurance G9060.8 Revenue Anticipation Notes G-. 9 G .8 Installment Purchase Debt Total Employee Benefits $ State Loans $ Total Debt Principal Interest DEBT PRINCIPAL -and Term Bonds G9700.6 $ TOTAL EXPENDITURES Serial Bonds G9710.6 1 16 060 Statutory Installment Bonds C9720.6 , INTERFUND TRANSFERS Bond Anticipation Notes G9730.6 Other Funds Capital Notes 69740.6 Capital Projects Fund Installment Purchase Debt G9785.6 State Loans G9790.6, Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES G-6 EDPCODE G9700.7 09710.7 83,583 G9720.7 G9730.7 9,653 G9740.7 G9750.7 G9770.7 G9785.7 G9790.7 $ 209,296 S 586,246 69901.9 $ G9950.9 G-. 9 G :9 S $ 586,246 Investment in Repurchase Agreements PUBLIC LIBRARY FUND * BALANCE SHEET * AS OF ASSETS Due from Other Funds L391 LIABILITIES AND FUND EQUITY L440 EDPCODE $ Cash, Special Reserve Cash Cash in Time Deposits, Special Reserves L231 Accounts Payable Cash L200 $ Investment in Repurchase Agreement, Time Deposits L201 L453 Accrued Liabilities Petty Cash L210 Accrued Liabilities Due to Employees Retirement Total Cash $ System Total Accrued Liabilities Investments Investment in Securities L450 $ Other Liabilities Investment in Repurchase Agreements L451 Total Investments Due from Other Funds L391 Die from Other Governments L440 Restricted Assets $ Cash, Special Reserve L230 Cash in Time Deposits, Special Reserves L231 Investment in Securities, Special Reserves L452 Investment in Repurchase Agreement, Special Reserves L453 Total Restricted Assets TOTAL ASSETS Total Other Liabilities Due to Other Funds Deferred Revenues Total Liabilities Fund Balance - Reserved Encumbrances Repairs Debt Total Reserved Fund -Balance - Unreserved Appropriated -Ensuing Yr.'s Budget Unappropriated Total Unreserved Fund Equity TOTAL LIABILITIES AND FUND EQUITY L - 1 EDPCODE L600 $ L601 $ L637 S L $ i $ L630 $ . L691 $ S I.700 $ I— L882 1.884 1,910 $ L911 PUBLIC LIBRARY FUND SUMMARY STATED --NT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED MODIFIED DO NIOT i.L'Y ENTER REVENUES AND OTHER SOURCES EDPCODE .BUDGET Revenues Real Property Taxes L10449M $ Real Property Tax Items L1099M Departmental Income L1299M Use of Money and Property L2499M Sale of Property and Comp. for Loss L2699M Miscellaneous Local Sources L2799M Interfund Revenues L2801M State Aid L3099M Federal Aid L4099M Total Revenues $ Interfund Transfers 1,5031.M 'Proceeds of Obligations L5799M TOTAL REVENUES AND OTHER SOURCES S Other Appropriated Fund Balance 71599M Appropriated Reserve 1,5111.1 Obligations Authorized L530M TOTAL $ FXPENDITURES ANI) OTHER USES Expenditures Culture and Recreation L7999M Employee Benefits L9199M Debt Service (Principal and Int.) L9899M Total Expenditures $ Interfund Transfers 1,999914 TOTAL EXPEND111JRES AND OTHER USES $ Other Budgetary Purposes L962M TOTAL $ L - - EDPCODE ENCUMBRANCES EDPCODE L7998M L9198M L9898M S L9998M. DO NOT KEY Err, VARIANCE FAVORABLE (UNFAVORABLE) PUBLIC LIBRARY FUND ANALYSIS OF CIlANCES IN FUND EQUITY FOR THE FISCAL YEAR ENP,ED EDPCODE Fund Equity - Beginning of Fiscal Year* L8021 h Prior Period ADJUSTMENTS:(**) ADDITIONS L8012 $ ADDITIONS L8012 DEDUCTIONS L8015 DEDUCTIONS L8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ h Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* L8029 ,Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. L - 3 PUBLIC LIBRARY FUND * DETAIL OF REVENUES AND OTHER SOURCES L - 4 EDPCODE REAL PROPERTY TAXES L1001 $ DEPARTMENTAL INCOME Library Service for Free Association Libraries L2080 Library Charges L2082 Library Service to Other Governments L2360 Total Departmental Income $ USE OF MONEY AND PROPERTY Interest and Earnings L2401 $ Rental of Real Property,Individuals L2410 Rental of Real Property, Other Governments L2412 . Commissions L2450 Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Excess Materials L2650 $ Sales of Equipment L2665 Sales of Instructional Supplies L2670 Insurance Recoveries L2680 Other Compensation for Loss L2690 Total Sales of Prop. and Compensation for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures L2701 $ Gifts and Donations L2705 Endowment and Trust Fund Income L2755 Library System Grant L2760 L L Total Miscellaneous Local Sources $ - INTERFUND REVENUES L2801 $ STATE AID FOR LIBRARIES L3840 $ FEDERAL AID FOR LIBRARIES L4840 $ TOTAL REVENUES $ INTERFUND TRANSFERS L5031 $ TOTAL REVENUES AND OTHER SOURCES $ L - 4 CULTURE AND RECREATION Personal Service Equipment and Other Capital Outlay Contractual Expenditures Total Culture and Recreation EMPLOYEE BENEFITS State Retirement Social Security Workers Compensation Life Insurance Unemployment Insurance Disability Insurance Hospital, Medical and Dental Insurance Total Employee Benefits TOTAL EXPENDITURES INTERFUND TRANSFERS TOTAL EXPENDITURES AND OTHER USES PUBLIC LIBRARY FUND * DETAIL OF EXPENDITURES AND 0`TgER USES EDPCODE L7410.1 $ L7410.2 L7410.4 L9010.8 L9030.8 L9040.8 L9045.8 L9050.8 L9055.8 L9060.8 L .8 L .8 L .9 L - 5 This page has intentionally been left blank.. INSURANCE RESERVE 11IND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY Er•FCODE EDPCODE Cash Accounts Payable CS600 $ Cash CS200 $ Time Deposits CS201 Accrued Liabilities Petty Cash CS210 Accrued Liabilities CS601 $ Total Cash $ Due to Employees Retire Sys. CS637 Total Accrued Liabilities $ Investments Investment in Securities CS450 _ $ Notes Payable Investment in Repurchase Agreements CS451 Bond Anticipation Notes CS626 $ Total Notes Payable $ Total Investments $, Due to Other Funds CS630 $ Accounts Rr�ceivable CS380 $ 0t:her Liabilities - Overpayments CS690 $ Less: Allowance for Receivables CS389 ( ) Deferred Revenues CS691 $, Net Accounts Receivable $ Total Liabilities $ Due from Other Funds CS391 $ Fund Balance - Reserved Restricted Assets Encumbrances CS700 $ Cash, Special Reserves CS230 $ Workers Compensation Reserve CS814 Cash in Time Deposits, Special- Reserves CS231 Unemployment Insurance Reserve' CS815 Investment in Securities, Insurance Reserve CS863 Special Reserves CS452 Judgements and Claims CS867 _ Investment- in Repurchase Agreements, Total Reserved _ $ Special Reserves CS453 Fund Balance - Unreserved Total Restricted Assets $ Appropriated -Ensuing year's Pudget CS910 $ Unappropriated CS911 Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQLITY ° *Suburban Towns Only CS -1 INSURANCE RESERVE FUND SUT,VAPY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , CS -2 EDPCODE EDPCODE CS1998M $ CS9198M CS9898M CS9998M ENCUMBRANCES VU NU:1 &LI LNTER MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues Use of Money and Property CS2499M $ Sale of Property and Comp. for Loss CS2699M Miscellaneous Local Sources CS2799M Total Revenues $ Interfund Transfers CS5031M Proceeds of Obligations CS5799M . TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance CS599M Appropriated Reserve CS511M Obligations Authorized CS530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support CS1999M $ Employee Benefits CS9199M Debt Service (Principal and Int.) CS9899M Total Expenditures Interfund Transfers CS9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes CS9621,1 TOTAL S CS -2 EDPCODE EDPCODE CS1998M $ CS9198M CS9898M CS9998M ENCUMBRANCES VU NU:1 &LI LNTER $ VARIANCE FAVORABLE (UNFAVORABLE) INSURANCE RESERVE FUND ANALYSIS OF CHANCES IN FUND 'EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of.Fiscal Year' CS8021 Prior Period ADJUSTMENTS:(**) ADDITIONS CS8012 ADDITIONS CS8012 DEDUCTIONS CS8015 DEDUCTIONS CS8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* CS8029 Notal includes Reserved and Unreserved Fund Balance. $ **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CS - 3 USE OF MONEY AND PROPERTY Interest and Earnings Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION PGR LOSS Insurance Recoveries MISCELLANEOUS LOCAL SOURCES Refunds of Prior Year Expenditures Employees Contributions Unclassified (Specify) Total Miscellaneous Local Sources TOTAL REVENUES INTERFUND TRANSFERS PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER SOURCES INSURANCE RESERVE, FIND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE CS 2401 CS CS2G80 $ CS2701 $ CS2709 CS2770 G CS5031 $ CS57 S CS -4 INSURANCE RESERVE FUND * DETAII. OF EXPENDITURES AND OTHER USES CS - 5 CONTRACTUAI. EXPENDITURES 4 EPTPI.OYEE BENEFITS 8 PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY GENERAL GOVERNMENT SUPPORT 0 1 2 Administration CS1710 $ $ $ Excess.Insurance CS1722 Judgements and Claims CS1930 Property Loss CS1931 Other (Specify) CS1989 Total General Government Support $ $ $ EMPLOYEE BENEFITS State Retirement CS901.0.8 Social Security .CS9030.8 Workers Compensation CS9040.8 Life Insurance CS9045.8 Unemployment Insurance CS9050.8 Disability Insurance CS9055.8 hospital, Medical & Dental Ins. CS9060.8 CS .8 CS .8 Total Employee Benefits S DELT PRINCIPAL Term Bonds CS9700.6 $ Serial Bonds CS9710.6 _ Statutory Installment Bonds CS9720.6 _ Capital Notes CS9740.6 DEBT INTEREST Term Bonds CS9700.7 $ Serial Bonds CS9710.7 Statutory Installment Bonds CS9720.7 Bond Anticipation Notes CS9730.7 _ Cr..pital Notes CS9740.7 Total Debt Principal, and Interest $� TOTAL EXPENDITURES $ TOTAL EXPENDITURES AND OTHER USES $ CS - 5 CONTRACTUAI. EXPENDITURES 4 EPTPI.OYEE BENEFITS 8 This page has intentionally been left blank, REFUSE AND GARBAGE DISTRICT FUND * BALANCE SHEET * AS OF , ASSETS EDPCODE Inventory of Mat.& Supplies LIABILITIES AND FUND EQUITY Repairs Casio $ Debt SD884 Total Reserved EDPCODE Cash SR200 $ Accounts Payable SR600 Time Deposits SR201. SR911 Accrued Liabilities Petty Cash SR210 $ TOTAL LIABILITIES AND FUND EQUITY Accrued Liabilities SR601 Obligations SR220 Due to Emp.Retirement Sys. SR637 Revenue Anticipation Notes SR222 Total Accrued Liabilities Fiscal Agent SR223 Total Cash $ Notes Payable Revenue Anticipation SR621 Investments Budget SR622 Investment in Securities SR450 $ Total Notes Payable Investment in Repurchase Agreements SR451 Total Investments $ Other Liabilities - Overpayments SR690 Accounts Receivable SR380 $ Less: Allowance for Receivables SR389 ( ) Due to Other Funds SR630 Net Accounts Receivable $ Due to Other Governments SR631 Due from Other Funds SR391 $ Deferred Revenues SR691 State and Federal Receivables SR410 $ Total Liabilities Due from Other Governments SR440 Inventory of Materials and Supplies SR445 Restricted Assets Cash, Special Reserves SR230 Cash in Time Deposits, Special Reserves SR231 Investment in Securities, Special Reserves SR452 Investmeut in Repurchase Agreements, Special Reserves SR453 Total Restricted Assets TOTAL ASSETS Sit - 1 C S Fund Balance - Reserved $ Encumbrances SR700 Inventory of Mat.& Supplies SR720 Repairs SR882 $ Debt SD884 Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Yr.'s Budget SR910 Unappropriated SR911 $ Total. Unreserved Fund Equity $ TOTAL LIABILITIES AND FUND EQUITY Sit - 1 C S REFUSE A!NID GARBAGE DISTRICT FUND SUMMARY STATEMENT OF REWNUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , DO NOT KEY ENTER SR -- 2 ENCUMBRANCES EDPCODE MODIFIED REVEN-UES AND OTHER SOURCES EDPCODE BUDGET. Revenues SR9898M Real. Property Taxes SR1.049M $ Real Property Tax Items SR1099111 Departmental Income SR1299M Use of Money and Property SR2499M Sale of Property and Comp. for Loss SR2699M Miscellaneous Local Sources SR2799M Interfund Revenues SR2801.M State Aid SR3099M _ Federal'Aid SR4099M Total Revenues $ Interfund Transfers SR503LM Proceeds of Obligations SR5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SR599M Appropriated Reserve. SR511M Obligations Authorized SR530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SR1999M $ Home and Community Service SR8999M Employee Benefits SR9199M Debt Service (Principal and Int.) SR9899M Total Expenditures $ Interfund Transfers SR9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SR962M TOTAL $ DO NOT KEY ENTER SR -- 2 ENCUMBRANCES EDPCODE SR1998M $ SR8998M SR9198M SR9898M SR9998M LIlJ lYVl RC, Z r 1`ULK VARIANCE FAVORABLE (UNFAVORABLE) S I REFUSE.AND GARBAGE DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - .Beginning of Fiscal Year* SR8021 Prior Period ADJUSTMENTS:(**) ADDITIONS SR8012 ADDITIONS SR8012 DEDUCTIONS SR8015 DEDUCTIONS SR8015 h Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SR8029 $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SR - 3 RF,AL PROPERTY TAXES REAI. PROPERTY TAX ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME REFUSE AND GARBAGE DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE SR1001 $ SR1028 $ SR1030 SR $ SR SR SR i.orai Departmental income $ USE OF MONEY AND PROPERTY $ Interest and Earnings SR2401 $ Commissions SR2450 $ _ SR SR5031 Total Use of Money and Property SR5050 $ SALES OF PROPER'T'Y AND COMPENSATION FOR LOSS $ Sales of Scrap and Materials SR.2650 $ Sales of Equipment. SR2665 Insurance Recoveries SR2680 SR Total Sales of Prop, and Comp, for Loss $ r MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SR2701 $ .Total Miscellaneous Local Sources INTERFUND REVENUES STATE AID FEDERAL AID TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATIONS TOTAL REVENUES AND OTHER SOURCES SR SR $ SR2801 $ SR $ SR $ SR5031 $ SR5050 $ SR57 $ SR -4 REFUSE AND GARBAGE DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY FUNCTIONAL UNIT 0 1 2 Refuse and Gargage SR8160 $ $ $ SR SR SR CONTRACTUAL EXPENDITURES 4 S EMPLOYEE BENEFITS TRANSFERS T0: EDPCODE State Retirement SR9010.8 $ Other Funds SR9901.9 Social Security SR9030.8 Capital Projects Fund SR9950.9 Workers Compensation SR9040.8 SR Life Insurance SR9045.8, SR Unemployment Insurance SR9050.8 Total Interfund Transfers Disability Insurance. SR9055.8 Hospital,Medical & Dental Ins. SR906.0.8 SR-. 8 TOTAL EXPENDITURES AND OTHER USES SR .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SR9700.6 $ Serial Bonds SR9710.6 Statutory Installment Bonds SR9720.6 Bond Anticipation Notes SR9730.6 Capital Notes SR9740.6 Installment Purchase Debt SR9785.6 DEBI' INTEREST Term Bonds SR9700.7 - Serial Bonds SR9710.7 Statutory Installment Bonds SR9720.7 Bond Anti.cf.pation Notes SR9730.7 Capital Notes SR9740.7 Budget Notes SR9750.7 Revenue Anticipation Notes SR9770.7 Installment Purchase Debt SR9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ SR - 5 EMPLOYEE BENEFITS 8 r. This page has intentionally been left blank. PARK DISTRICT FUND * BALANCE SHEET * AS OF , ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE .Cash SP200 $ Accounts Payable SP600 $ Time Deposits SP201 Accrued Liabilities Petty Cash SP210 Accrued Liabilities SP601 $ Obligations SP220 Due to Emp. Retirement Sys. SP637 Revenue Anticipation Notes SP222 Total Accrued Liabilities $ Fiscal Agent SP223 Total Cash $ Notes Payable Revenue Anticipation SP621 $ Investments Budget SP622 Investment in Securities SP450 $ Total Notes Payable $ Investment in Repurchase Agreements SP451 Total Investments $ Other Liabilities - Overpayments SP690 $ Accounts Receivable SP380 $ Less: Allowance for Receivables SP389 ( ) Due to Other Funds SP630 $ Net Accounts Receivable $ Due to Other Governments SP631 $ Due from Other Funds SP391 $ Deferred Revenues SP691 $ State and Federal, Receivables SP410 $ Total Liabilities $ Due from Other Governments SP440 $ Fund Balance - Reserved Inventory of Materials and Supplies SP445 $ Encumbrances SP700 $ Inventory of Mat. & Supplies SP720 Restricted Assets Repairs SP882 Cash, Special Reserves SP230 $ Debt SP884 Cash in Time Deposits, Special Reserves SP231 Total Reserved $ Investment in Securities, Special Reserves SP452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves SP453 Budget SP910 $ Unappropriated SP911 Total Restricted Assets $ Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ SP -1 PARK DISTRICT FUND SUMM.NRY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , MODIFIED DO NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues SP1998M $ Real Property Tares SP1049M $ Real Property Tax Items SPI099M Departmental Income SPI299M SP9998M Use of Money and Property SP249911 Sale of Property and Comp, for Loss SP2699M Miscellaneous Local Sources SP2799M Interfund Revenues SP2801M State Aid SP3099M Federal Aid SP4099M Total Revenues $ Interfund Transfers SP5031I1 Proceeds of Obligations SP5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SP599M Appropriated Reserve SP5101 Obligations Authorized SP530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SPL999M $ Culture and Recreation SP7999M Employee Benefits SP9199M Debt Service (Principal and Int.) SP98992i Total Expenditures $ Interfund Transfers SP9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SP962M TOIAL $ SP - 2 ENCUMBRANCES EDPCODE VARIANCE FAVORABLE (UNFAVORABLE) SP1998M $ SP7998M SP9198M SP9898M S $ SP9998M S UV Nul W t.fV1�K VARIANCE FAVORABLE (UNFAVORABLE) S S PARK DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , Fund Equity - Beginning of Fiscal Year* SP8021 Prior Period ADJUSTMENTS:(**) ADDITIONS SP8012 ADDITIONS SP8012 DEDUCTIONS SP801.5 DEDUCTIONS SP8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Use.,; Fund Equity - End of Fiscal Year- SP8029 S ,Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previoul-Ay issued financial. statements resulting from either changes in accounting principles or correcticii of errors. SP -3 REAL PROPERTY TAXES I'EAL. PROPERTY TAX ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME PARK DISTRICT FUND * DETATL OF REVENUES AND OTHER SOURCES EDPCODE SP1001 $ SP1028 $ SPI030 TOTAL REVENUES INITRFUND TRANSFERS SP5031 INTERFUND TRANSFERS FOR DEBT SERVICE SP5050 PROCEEDS OF OBLIGATIONS SP57 TOTAL REVENUES AND OTHER SOURCES SP - 4 SP SP SP SP Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings SP2401 Commissions SP2450 SP Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SP2650 Sales of Equipment SP2665 Insurance Recoveries SP2680 SP. Total Sales of Prop. and Comp. for Loss MfSCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SP2701 SP SP Total Miscellaneous Local Sources INTERFUND REVENUES SP2801 STATE AID SP FEDERAL AID SP TOTAL REVENUES INITRFUND TRANSFERS SP5031 INTERFUND TRANSFERS FOR DEBT SERVICE SP5050 PROCEEDS OF OBLIGATIONS SP57 TOTAL REVENUES AND OTHER SOURCES SP - 4 PARK DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY FUNCTIONAL UNIT 0 1 2 SP $ $ $ SP SP SP CONT".CTUAL EXPENDITURES 4 EMPLOYEE BENEFITS TRANSFERS TO: EDPCODE State Retirement SP9010.8 $ Other Funds SP9901.9 Social Security SP9030.8 Capital Projects Fund SP9950.9 Workers Compensation SP9040.8 SP Life Insurance SP9045.8 SP Unemployment Insurance SP905U.8 Total Interfund Transfers Disability Insurance. SP9055.8 Hospital,Medical & Dental Ins. SP9060.8 SP .8 TOTAL EXPENDITURES AND OTHER USES SP .8• �^ Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SP9700.6 $ Serial Bonds SP9710.6 Statutory Installment Bonds SP9720.6 Bond Anticipation Notes SP9730.6 Capital Notes SP9740.6 Installment Purchase Debt SP9785.6 DEBT INTEREST Term Bonds SP9700.7 Serial Bonds SP9710.7 Statutory Installment Bonds SP9720.7 Bond Anticipation Notes SP9730.7 Capital Notes SP9740.7 Budget Notes SP9750.7 Revenue Anticipation Notes SP9770.7 Installment Purchase Debt SP9785.7 Total Debt Prin. and Interest TOTAI. EXPENDITURES S SP -5 EMPLOYEF BENE'FTTS 8 S S S This page has intentionally been left blank. PUBLIC PARKING DISTRICT FUND k BALANCE SHEET * AS OF , ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash ST200 $ Accounts Payable ST600 S Time Deposits ST201 Accrued Liabilities Petty Cash ST210 Accrued Liabilities ST601 S Obligations ST220 Due to Emp. Retirement Sys. ST637 Revenue Anticipation, Notes ST222 Total Accrued Liabilities $ Fiscal Agent ST223 Total Cash $ Notes Payable Revenue Anticipation ST621 Investments Budget ST622 Investment in Securities ST450 $ Total Notes Payable $ Investment in Repurchase Agreements ST451 Total Investments $ Other Liabilities - Overpayments ST690 $ Accounts Receivable ST380 $ Less: Allowance for Receivables ST389 ( ) Due to Other Funds ST630 $ Net Accounts Receivable $ [hie to Other Governments ST631 $ Due from Other Funds ST391 $ Deferred Revenues ST693- S State and Federal, Receivables ST410 $ Total Liabilities $ Due from Other. Governments ST440 $ Fund Balance - Reserved Inventory of Materials and Supplies ST445 $ Encumbrances ST700 $ Inventory of Mat. & Supplies ST720 Restricted Assets Repairs T8II'L Cash, Special Reserves ST230 $ Debt ST884 Cash in Time Deposits, Special Reserves ST231 Total Reserved $ Investment in Securities, Special Reserves ST452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves ST453 Budget ST910 $ Unappropriated ST911 Total Restricted Assets $ Total Unreserved $ Fund Equity TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY S ST -1 PUBLIC PARK!""G DISTRICT FUND SUl`4 kRY STATEI4ENT OF REVENUES AND EYPENDITLT.ES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , DO NOT 10:Y ENTER ACTUAL ST - 2 EDPCODE ST1998M $ ST5998M ST9198M ST9898M ST9998M ENCUMBRANCES DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) MODIFIED REVPNI'ES AND OTHER SOLPCES EDPCODE BUDGET Revenues Real. Property Taxes ST1049M $ Real Property Tax Items ST1099M Departmental Tncome ST1299M Use of Money and Property ST2499M Sale of Property and Comp, for Loss ST2699M Miscellaneous Lo.cal Sources ST2799M Int.er.:und Revenues ST2801M Sc;,r_e Aid ST3099M Federal Aid ST4099M Total Revenues $ Interfu*nd Transfers ST5031M Proceeds of Obligations ST5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance ST599M Appropriated Reserve ST511M Ob"ligations Authorized ST530M TOTAL $ E.l'PENDTTURES AND OTHER USES Expenditures General Government Support ST1999M $ Transpor,ation. ST5999M Employee Benefits ST9199M 111bt Service (Principal and Int.) ST9899M Total Expenditures $ Tntcrf.und Transfers S'19999M TOTAI. EXPENDITURES AND OTHER USES $ Other Budgetary Furpos2s ST962M DO NOT 10:Y ENTER ACTUAL ST - 2 EDPCODE ST1998M $ ST5998M ST9198M ST9898M ST9998M ENCUMBRANCES DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) PUBLIC PARKING DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL I7EAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* ST8021 Prior Period ADJUSTMENTS:(**) ADDITIONS ST8012 ADDITIONS ST8012 DEDUCTIONS ST8015 DEDUCTIONS ST8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* ST8029 Notal includes Reserved and Unreserved Fund Balance. S **Limited to adjustments on previously issued financial statements resulting. from either changes in accounting principles or correction of errors, ST - 3 !tEAL PROPERTY TANE:, REAL PROPE;,TY TAX ITEMS 'Sr-ecial Assessments ( -+d Valorem) Special .Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME PUBLIC PARKING DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE ST1001 $ ST1028 $ ST1030 TOTAL REVENUES INTER1UND TRANSFERS ST5031 'J%\NSFERS FO{,' DEBT SERVICF ST5050 T ROCET'DS OF OBLIGATIONS ST57 TOTAL ITVENUES AND OTHER SOURCES ST -4 ST _ ST ST _ ST Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings ST2401 Commissions ST2450 ST Total Use of Money and Property SALES OF PROPERTY AMD COMPENSATION FOR LOSS Sales of Scrap and Materials ST2.650 Sales of Equipment ST2665 Insurance Recoveries ST2680 _ ST Total Sales of Prop, and Comp. for loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures ST2701 ST _ ST Total FIiscellaneous Local Sources INTFR'FUND REVENUES ST2801. STATE AID ST }FEDERAL AID ST TOTAL REVENUES INTER1UND TRANSFERS ST5031 'J%\NSFERS FO{,' DEBT SERVICF ST5050 T ROCET'DS OF OBLIGATIONS ST57 TOTAL ITVENUES AND OTHER SOURCES ST -4 PUBLIC PARKING DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PERSONAL. EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY FUNCTIONAL UNIT 0 1 2 Public Parking ST5650 $ ST. ST ST EMPLOYEE BENEFITS State Retirement ST9010.8 $ Social Security ST9030.8 Workers Compensation ST9040.8 Life Insurance ST9045.8 Unemployment Insurance ST9050.8 Disability Insurance ST9055.8 Hospital,Medical & Dental Ins. ST9060.8 ST .8 ST .8 . Total Employee Benefits $ DEBT PRINCIPAL Term Bonds ST9700'.6 $ Serial Bonds ST9710.6 Statutory Installment Bonds ST9720.6 Bond,Antieipation Notes ST9730.6 Capital Notes ST9740.6 Installment Purchase Debt ST9785.6 DEBT INTEREST Term Bonds ST9700.7 Serial Bonds ST9710.7 Statutory Installment Bonds ST9720.7 Bond Anticipation Notes ST9730.7 Capital Notes ST9740.7 Budget Notes ST9750.7 Revenue Anticipation Notes ST9770.7 Installment Purchase Debt ST9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES s $ i ST - 5 CONTRACTUAL EXPENDITURES 4 S TRANSFERS TO: EDPCODE Other Funds ST9901..9 Capital Projects Fund ST9950.9 ST ST Total Interfund Translers TOTAL EXPENDITURES AND OTHER USES EMPLOYEE BENEFITS 8 S This page has intentionally been left blank. DISTRICT FUND * BALANCE SHEET * AS OF , ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash SM200 $ Accounts Payable SM600 $ Time Deposits SM201 Accrued Liabilities Petty Cash SM210 Accrued Liabilities SM601 $ Obligations SM220' Due to Emp, Retirement Sys. SM637 Revenue Anticipation Notes SM222 Total Accrued Liabilities $ Fiscal Agent SM223 Total Cash $ Notes Payable Revenue Anticipation SM621 $ Investments Budget SM622 lnvestment in Securities SM450 $ Total Notes Payable $ Investment in Repurchase Agreements SM451 Total Investments $ Other Liabilities - Overpayments SM690 $ Accounts Receivable SM380 $ Less: Allowance for Receivables SM389 ( ) Due to Other Funds SM630. $ Net Accounts Receivable $ Due to Other Governments SM631 $ Due from Other Funds SM391 $ Deferred Revenues SM691. $ State and Federal, Receivables SM389 $ Total Liabilities $ Due from Other Governments SM440 $ Fund Balance - Reserved Inventory of Materials & Supplies SM445 $ Encumbrances SM700 $ Inventory of Mat. & Supplies.SM720 Restricted Assets Repairs SM882 .Cash, Special Reserves SM230 $ Debt SM884 Cash in Time Deposits, Special Reserves SM231 Total Reserved $ Investment in Securities, _ Special Reserves SM452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated -Ensuing Year's Special Reserves SM453 Budget SM910 $ Unappropriated SM911 Total Restricted Assets $ Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED DO P:OT FEY ENTER ACTUAL $ I 1 S X:DPCODE SM1998M $ SM3998M SM4998M SM5998M SM6998M SM7998M SM8998M SM9198M SM9898M SM9998M ENCUMBRANCES DO NOT KEY ENT1:R VARIANCE FAVORABLE (UNFAVORABLE) IKN MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenges Real Property Taxes SM1049M $ Real Property Tax Items S"11099M Departmental Income SM1299M Use of Monev and Property SM2499M Sale of Property and Comp. for Loss SM2699M Miscellaneous Local Sources SM2799M Interfund Revenues SM2801M State Aid SM3099M Federal Aid S"14099M Total Revenues $ Interfund Transfers SM50.31M Proceeds of Obligations SM5799M _ TOTAL REVENUES AND 071ER SOURCES $ Other Appropriated Fund Balance SM599M Appropriated Reserve SM511M Obligations Authorized SM530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SM1999M $ Public Safety S;13999M Health SM49991,1 Transportation SM5999M Economic Assist. and Opportunity SM6999M _ Culture and Recreation SM7999M Home and Community Service SM8999M Employee Benefits SM9199M Debt Service (Principal and Int.) SM9899M Total Expenditures $ Interfund Transfers SM9999M TOTAL EXPENDI2^„`RES AND OTHER USES _ $ Other Budgetary Purposes SM962M TOTAL $ DO P:OT FEY ENTER ACTUAL $ I 1 S X:DPCODE SM1998M $ SM3998M SM4998M SM5998M SM6998M SM7998M SM8998M SM9198M SM9898M SM9998M ENCUMBRANCES DO NOT KEY ENT1:R VARIANCE FAVORABLE (UNFAVORABLE) IKN Fund Equity - Beginning of Fiscal Year* Prior Period ADJUSTMENTS:(**) ADDITIONS ADDITIONS DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE SM8021 $ SM8012 $ SM8012 DEDUCTIONS SM8015 DEDUCTIONS SM8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other 'Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SM8029 M J S sq,otal.includes Reserved and Unreserved Fund Balance. **Limited to adjustments on preciously issued financial statements rerui!Jnr, from either changes in accwnuitingprinciple~ or cnrrecti_a crro:s. SM - 3 DISTRICT FUNil DETAIL OF REVENUES AND OTHER SOURCES SM - 4 EDPCODE REAL, PROPEPITY TAXES SM1.001 $ REAL PROPERTY TAR ITEMS Special Assessments (Ad Valorem) Shi102.8 $ Special Assessments (Other) SM1030 Total Real Property Tax Items $ DEPARTMENTAI. INCO- SM $ SM SM _ SM Total Departmental Income $ l FE OF MONEY AND PROPERTY Interest and Earnings SM2401 $ Commissions SM2.450 SM Total Use of Money and Property $ SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SM2650 $ Sales of Equipment SM2665 Insurance Recoveries SM42680 SM Total Sales of Prop. and Comp. for Loss $ (MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SM2701 $ SM SM Total Miscellaneous Local Sources $ IN'TERI-'UND REVENUES SM280I: $ STALE AID SM FIEDERAL AID SM $ TOTAL REVENUES $ TN7ERF'UND TRANSFERS SM5031 $ 14TERFUND TRANSFERS FOR DEBT SERVICE SM5050 $ PROCEEDS OF OBLIGATIONS SM57 $ TOTAL REVENUES AND. OTHER SOURCES $ SM - 4 FUNCTIONAL UNIT EDPCODE SM SM SM SM $ DISTRICT FUND DETAII. OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND TOTAL SERVICES CAPITAL OUTLAY 0 1 2 $ $ $ CONTRACTUAL EXPENDITURES 4 EMPLOYEE BENEFITS 8 $ EMPLOYEE BENEFITS TRANSFERS TO: EDPCODE State Retirement SM9010.8 $ Other Funds SM9901.9 S Social Security SM9030,8 Capital Projects Fund SM9950.9 Workers Compensation SM9040.8 SM_ Life Insurance SM9045.8 SM_ Unemployment Insurance SM9050,8 Total Interfund Tran::fers $ Disability Insurance SM9055.8 Hospital,Medical & Dental Ins. SM9060.8 SM .8TOTAL EXPENDITURES AND OTHER USES $ SM .8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SM9700.6 $ Serial Bonds SM9710,6 Statutory Installment Bonds SM9720.6 Bond.Anticipation Notes SM9730.6 Capital Notes SM9740.6 Installment Purchase Debt SM9785..6. DEBT INTEREST Term Bonds SM9700.7 Serial Bonds SM9710.7 Statutory Installment Bonds SM9720.7 Bond Anticipation Notes SM9730.7 Capital Notes SM974O>7 .Budget Notes SM9750.7 Revenue Anticipation Notes SM977O.7 Installment Purchase Debt SM9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $. SM -5 Ili.s page has intentionnll.y been left blank. REAL PROPERTY TANT-,S USE OF IMNEY AND PROPERTY Interest and Earnings MISCELLANEOUS LOCAL SOURCES Premium and Accrues? %UeTeSt or. Obligations '.total Miscellaneous Intal Sources TOTAL. REVENUES INTERFUND TRANSFERS FOR DEBT SERVICE TOTAL REVENUES AND G'_"i,': R SOURCES GENERAL GCXERNIIENT SUPPORT DEBT SERVICE FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE V1001 $ V2401 S 9,506 V2710 V $ V5050 $ 76.901_ 88,775 DEBT SERVICE FUND * DETAIL OF F..XPENDITURES AND OTHER USES CONTRACTUAL. E_DPCODE TOTAL EXPENDITURES PRINCIPAL INTEREST 0 6 7 Fiscal Agents Fee V1380 $ $ DEBT SERVICE (Priv. and Interest) Term Bonds V9700 S Serial Bonds V971.0 Statutory Installment Bonds V9720 Bond Anticipation fates V9730 Capital Notes V9740 Public Authorities V9780 Installment Purchase Debt V9785 V Total Debt Prin. and Interest $ $ I'OTAL EXPENDITURES AND OTHER USES $ $ V _ 4 $ 0 $ 0 DEBT SERVICE FUND ANALYSIS OF CHANGES 1N FUND EQUITY FOR THE FISCAL YEAR ENDED December 31 y 1986 EDPCODE Fund Equity - Beginning of Fiscal Year* V8021 $ Q Prior Period ADJUSTMENTS:(**) ADDITIONS V8012 $ ADDITIONS V8012 DEDUCTIONS V8015 DEDUCTIONS V8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ 0 Add: Revenues and Other Sources $ 88.775 Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses 88,775 Fund Equity - End of .Fiscal Year* V8029 $ 88,775 *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. V - 3 DEBT SFRVtCI: FUND SUMMARY STATLE MNT OF REVENUES AND EXPLNL:ITURES - BUDGET AND ACTUAL FOR T?1G FISCAL. 1TA?Z 1';ND1':D 198 MORIFIFD Dr) >,'.`'' :IFY ENTER RF`.'FNC' 'S AND OTHER SOURCES EDPCODE Revenues V1998M Real Property Taxes V1049M $ Use of ?•?onev and Property V2499M Miscellaneous Local Sources V'799M Total Revenues $ l:,tcr-fund Transrers V503IM TOTAL. REVENUES AND OTIIER IIOUItCi?S Other Appropriated Fund Balmice V59'+M Appropri.ated Reserve V;"1.13`1 TOTAL EXT'END3TURES AND OTHER ";)?S Expenditures General Government Supp=.art. V1999M S Debt Service (Principal and Int.) V9899M Total Expenditures $ irterfsnd Transfers V9999M BUDGET' TO'T'AL EXPENDITURES AND 0111'R USES. $_ n Other Budgetary Purposes V962M TOTAL ;j (1 _ 9, 506 2.368 I 1 L,_814_._ i V - 2 EDPCODE ENCUMBRANCES EDPCODE V1998M $ V9898M V9998M UU NUl K;::Y tN.LL'K %IAR"LANCE FAVORABLE (UNFAVORABLE) $ 3 9,506 2 iu $ Il_R74 76,901 $ V - 1 88,775 $ 88,775 DEBT SERVICE FUND * BALANCE SHEET * AS OF December 31 1986 ASSETS EDPCODE LIABILITIES AND FUND EQUITY EDPCODE Cash Cash V200 $ Bond Interest and Matured Bonds Payable V629 Time Deposits V201 Due to Other Funds V630 Fiscal Agent V223 Accrued Interest Payable V651 Total Cash $ Total Liabilities Fund Balance - Reserved Investments Investment in Securities V450 $ Debt V884 Investment in Repurchase Agreements V451. Total Investment $ _ Total Reserved Due from Other Funds V391 $ Fund Balance Unreserved Restricted Assets Appropriated - Ensuing Year's Budget V910 Cash, Special Reserves V230 $ RR. 779 Unappropriated V911 Cash in Time Deposits, Special Reserves V231 Deposits in State Sinking Fund V397 Total Unreserved Investment in Securities, Special Reserves V452 Fund Equity Investment in Repurchase Agreements, Special Reserves V453 Total Restricted Assets $ AR, 77 -- TOTAL ASSETS $ RR 7 75 TOTAL LIABILITIES AND FUND EQUITY V - 1 88,775 $ 88,775 ASSETS Cash Cash Time Deposits Revenue Anticipation Notes Total Cash CAPITAL PROJECTS FUND * BALANCE SHEET * AS OF December 31 , 1986 LIABILITIES AND FUND EQUITY EDPCODE Accounts Payable H2O0 . S 105 H2O1 25,626 Accrued Liabilites 11222 Accrued Liabilities Investments $ Investment in Securities H45C Investment in Repurchase Agreements H451 Total Investments Revenue Anticipation Due from Other Funds H391 $�K JR5 State and Federal, Receivables H410 Restricted Assets Retained Percentages, Contracts Payable Cash, Special Reserves H230 Cash in Time Deposits, Special Reserve H231 Investment in Securities, $ Special Reserves H452 Investment in Repurchase Agreements, Other Liabilities Special Reserves H453 Total Restricted Assets TOTAL ASSETS $ 25,731 $ H_ Total Accrued Liabilities $ Notes Payable H621 Revenue Anticipation $ Bond Anticipation Total. Notes Payable $ 13.000 S 11630 Retained Percentages, Contracts Payable H631 $ 1 Due to Other Funds $ 11,150 $ Due to Other Covernments $ Other Liabilities Deferred Revenues Total I.iabil.i.ties Fund Balance - Reserved $ Encumbrances Capital Reserve Highway Capital Projects Debt Total Reserved Fund Balance - Unreserved Appropriated - Ensuing Year's Budget Unappropriated Total Unreserved Fund Equity $ 49,881 TOTAL LIABILITIES AND FUND EQUITY H - 1 EDPCODE 11600 $ 8 F601 $ H_ S H621 $ H626 H605 S 11630 $ 13,000 H631 $ 1 $ 11.691 $ S H700 .1878 B879 t�ss� S 1,250 H910 S 35,622 H911 S 35,622 S 36,872 $ 49,880 CAPITAL PROJECTS FUND ANALYSTS OF CHANGES IN FUND EQUITY FOR Till? FISCAL YEAR ENDED December 31 1986 819,08'0 238,608 $ (543,599) $ (543,599) 580,472 36,873 -lural includes Reserved and Unreserved Fund Balance. :—m i t (- d !:k, adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. EDP CODE Fl".-nd Equit--.- - -beginri:rig of Fiscal Year* 118021 ADJUSI"MENTS: H801-2 A11DITIONS- 118012 ii -'DUCT %-z 118015 :EDUCT -,ONS H8015 N,!: P1 --;r 731 Period Adjustments rjL j RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues nd Other Sources Over (Under) and Other Uses Fund Equity - Fnd of Fiscal Year* 118029- 819,08'0 238,608 $ (543,599) $ (543,599) 580,472 36,873 -lural includes Reserved and Unreserved Fund Balance. :—m i t (- d !:k, adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. CAPITAL PROJECTS FUND DETAIL OF REVENUES AND OTIiER SOURCES EDPCODE CURRENT YEAR DEPARTMENTAL INCOME Other Local Governments 112397 $ USE OF MONEY AND PROPERTY Interest 112401. S 3,321 H Total Use of Money and Property $ 3,321 MISCELLANEOUS LOCAL SOURCES H $ H H Total Miscellaneous Local Sources $ STATE AID Highway Capital Projects 131 Ii $ 16.818 Total State Aid $ 16.81$ FEDERAL AID H;ghw y Capital Projects Hyl $ 53,941 H H Total Federal Aid S- 51,941 TOTAL REVENUES $ 74,ogn INTERFUND TRANSFERS H5031 $ 19,00o INTERFUND TRANSFERS FOR DEBT SERVICE H5050 $ PROCEEDS OF OBLIGATIONS Term Bonds H51100 $ Serial Bonds H571.0 710,nnn Statutory Installment Bonds H5720 Bond Anticipation Notes H5730 Bond Anticipation Notes Redeemed from Appropriations H5731 Capital Notes H5740 Installment Purchase Debt 115 78 5 Total Proceeds of Obligations $ 71n n 0n TOTAL REVENUES AND OTHER SOURCES $ 819,080 11 - 3 PLTBLIi' SAPF.'1'V 1�7".1Y fiC Cf!n`P al - P�;rk }'ire ProteC,"7n1: ' i:`•. i is ; ., ery - Other Tot', Public Safety ,AN ; PORTAT f ON ! 1 i fAlway ,:t1:er Transportation Tntal Transportation ECONOMIC ASSISTANCE AND OPPORTUNITY Economic Opportuniiv Economic Development Total Econo-mic Assistance and Opportunity f1tLTURE AND RECREATION Recreation Culture Total Culture and Recreation HOME AND COHNIUNITY SERVICES Community Service Ptilitief: - Other titer rlectric Drain antl Storm Snitati_on Other 11cme and Cormr.;nrity Services Total Home and Community Services CYi'Al, EXPENDITURES INTERFIJND TRANSFERS TOTAL EXPENDITURES AND OTHER USES CAPITAL PROJECTS FUND ANALYSIS OF CAPITAL EXPENUDITURES POR CURRENT YEAR BY ADIfINISTRP.TIVE UNIT E_DPCODE CURRENT YEAR 111.997.2 $�, 979- 1131.97.'2 $ 143397.2 H3497.2 H3997.2 114997.2 ; 115197.2 $ 106,290 115997.2 —1R6, 2 9 n H6397.2_ $ 116497.2 $ H7197.2 $ _ H7497.2 118097.2 $ 118197.2 9 5 n 118297.2 _ H8397.2 H8497.2 H8597:2 H8797.2 H8997.2 $ 34,538 141 7n7 H9901.9 96, $ 218,6108 H - 4 ASSETS C38C Less: Allowance for Receivables EDPCODE Cash C603- 601Due Cash C200 Time Deposits C201 Petty Cash C210 Obligations C220 Revenue Anticipation Notes C222 Fiscal Agent C223 Total Cash C231 Investments C690 Investment in Securities C450 ' Investment in Repurchase Agreements C451 Total Investments C453 Accounts Receivable C38C Less: Allowance for Receivables C389 Net Accounts Receivable C603- 601Due Due from Other Funds C391 State and Federal, Receivables C410 Due from Other Governments C440 Inventory of Materials and Supplies C445 Restricted Assets C622 Cash, Special Reserves C230 Cash in Time Deposits, Special. Reserves C231 Investment in Securities, C690 Special Reserves C452 Investment in Repurchase Agreements, 0631 Special Reserves C453 Total Restricted Assets C691 TOTAL ASSETS SPECIAL REVENUE FUND * BALANCE SHEET * AS OF LIABILITIES AND FUND EQUITY EDPCODE Accounts Payable C600 $ $ - TOTAL LIABILITIES AND FUND EQUITY C - 1 Accrued Liabilities Accrued Liabilities C603- 601Due Dueto Employees Retire. System C637 Total Accrued Liabilities Notes Payable Revenue Anticipation C621 Budget C622 $ Total Notes Payable Other Liabilities - $_ Overpayments C690 Due to Othcr Funds C630 Due to Other Governments 0631 C _ ) Deferred Revenues C691 - Total Liabilities Fund Balance - Reserved $ Encumbrances C700 Inventory of Materials and $ Supplies C720 Repairs C882 $ Debt - C884 Total Reserved $ _ Fund Balance - Unreserved Appropri.ated-Ensuing Year's Budget C910 Unappropriated C911 Total Unreserved Fund Equity $ - TOTAL LIABILITIES AND FUND EQUITY C - 1 SPECIAL REVENUE FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED MODIFIED DO NOT KEY ENTER REVENUES AND OTHEI� 'SOUMCES EDPCODE BUDGET Revenues C4998M Real Property Taxes C1049M $ Real Property Tai: Items C1099M Departmental Income C1299M C9198M Intergovernmental Charges C2398M Use of Money and Property C2499M C9.998M Sale of Property and Comp, for Loss C2699M Miscellaneous Local Sources C2799M Interfund Revenues C2801M State Aid C3099M Federal Aid C4099M- Total Revenues $ Interfund Transfers C5031M Proceeds of Obligations C5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance C599M Appropriated Reserve C51LM Obligations Authorized C530M TOTAL q 4 E:C;'EN'DITURES AND OTHER USES expenditures General Government Support C1999M $ Public Safety C3999M Health C4999M _ Transportation C5999M Economic Assist, and Opportunity C6999M Culture and Recreation C7999M Home and Community Service C8999M Employee Benefits C9199M Debt Service (Principal and Int.) C9899M Total Expenditures $ Interfund Transfers C9999M TOTAL EYPE:NDITURES AND OTHER USES $ Oche:- Budgetary Purposes C962M 'T')TAL $ C - 2 EDPCODE EDPCODE ENCUMBRANCES C1998M C3998M C4998M C5998M C6998M C7998M C8998M C9198M C9898M C9.998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) S SPECIAL REVENUE FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* C8021. Prior Period ADJUSTMENTS:(**) ADDITIONS C8012 $ ADDITIONS C8012 DEDUCTIONS C8015 DEDUCTIONS C8015 Net Prior Period Adjustments RESTATED Fund Equity -.Beginning of Fiscal Year Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* C8029 $ VTotal includes Reserved and Unreserved Fund Balance. Z. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. C - 3 I SPECIAL REVENUE FUND * DETAIL OF REVENUES AND OTHER SOURCES C-- 4 EDPCODE j -'AL PROPERTY TAXES C1001 $ RFA!, ?RUl'ERTY TAX Iii iS --- _ C $ DI:PART:ltF.?;a•:iL INCOME Airport. Fees and Rentals 01770 $ Airport Concessions C1774 Airport Sales of Supplies C1776 Tarn and Recreation Charges C2001 Special Recreational Facility Charges C2025 C C USE OF MONEY AND PROPERTY Interest and Earnings C2401 $ C Commissions C2450 Total Use of Money and Property $ SALES OF PROPERTY AND COMrENSATION FOR LOSS Sales of. Scrap and Excess Materials C2650 $ "Minor Sales, Other C2655 Sales of Real Property C2660 Sales of Equipment C2665 Insurance Recoveries C2680 Total Sales of Prop. and Compensation for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Year Expenditures C2701 $ _ C Total Miscellaneous Local Sources $ iNTERFUND REVENUES C2801 $ STATE. AID C $ rY:DERAL F.:tD C $ TOTAL, REVENUES $ 7Nl RFUND TRANSFERS C5031 $ INTERFUND TW4SFERS FOR DEBT SERVICE C5050 PROCiEEDS OF OBLIGATIONS C57_ $ TOTAL REVENUES AND OTHER SOURCES $ C-- 4 EDPCODE TOTAL FUNCTIONAL UNIT 0 C SPECIAL REVENUE FUND DETAIL OF EXPENDITURES AND OTHER USES• PERSONAL EQUIPMENT AND SERVICES 1 C - 5 2 CONTRACTUAL EMPLOYEE EXPENDITURES BENEFITS 4 8 C C C EMPLOYEE BENEFITS State Retirement C9010.8 $ Social Security C9030.8 Workers Compensation C9040.8 Life Insurance C9045.8 Unemployment Insurance C9050.8 Disability Insurance C9055.8 Hospital, Medical & Dental Ins. C9060.8 C .8 C-. 8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds C9700.6 $ Serial Bands C9710.6 Statutory Installment Bonds C9720.6 C :6 DEBT INTEREST Term Bonds C9700.7 Serial Bonds C9710.7 Statutory Installment Bonds C9720.7 Bond Anticipation Notes C9730.7 Budget Notes. C9750.7 Revenue Anticipation Notes C9770.7 C .7 Total Debt.Prin. and Interest $ TOTAL EXPENDITURES $ TRANSFERS TO: C $ TOTAL EXPENDITURES AND OTHER USES $ C - 5 2 CONTRACTUAL EMPLOYEE EXPENDITURES BENEFITS 4 8 This page has intentionally been lett blank. SL -1 LIGHTING DISTRICT FUND * BALANCE SHEET * AS OF -pecember 31 1986 ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCO_DE Cash. Liabilities (specify) Cash SL2O0 $ 26, Accounts Payable SL600 S 88. Time Deposits SL2O1 -T-100 Total Cash $ 1,126 SL $ Other Assets (specify) Fund Balance - Reserved SL $ Encumbrances SL7OO $ SL SL $ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SL91O $ Unappropriated S1,911 Total Unreserved $ Fund Equity TOTAL ASSETS $ 1,126 TOTAL. LIABILITIES AND FUND EQUITY $ 1 -126 SL -1 LIGHTING DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED _P.ar�mhpr '31 , 1986 ST, - 7 11 KCS X LA-:tK ACTUAL EDPCODE SL5998M $ SL9198H SL9898M SL9998M ENCUMBRANCES DO NOT KEY ENTER S VARIANCE FAVORABLE' (UNFAVORABLE) 0 MODIFIED RE% HUES AND OTHER SOURCES EDPCODE BUDGET Revenues Rea'_ Property Taxes SL1049M $ 4-870 Departmental Income SL1299M Use of Money and Property SL2499M ISO Licenses and Permits SL2599M S ;''nes and Forfeitures SL2649M Sale of Property and Comp. for Loss SL2699M _ Miscellaneous Local Sources SL2799M Interfund Revenues SL2801M State Aid SL3099M Federal Aid SL4099M Total Revenues $ 5,115 Interfund Transfers SL5031M TOTAL REVENUES AND OTHER SOURCES $ n 5n Other Appropriated Fund Balance SL599M Appropriated Reserve SL511M TOTAL $__ 9,090 EXPENDITURES AND OTHER USES Expenditures Transportation SL5999M $ 5,0 50 Employee Benefits SL9199M Debt Service (Principal and Int.) SL9899M Total Expenditures $ 5,050 Interfund Transfers SL9999M TOTAL EXPENDITURES AND OTHER USES $ 9,n9n Other Budgetary Purposes SL962M TOTAL $ 5, n so ST, - 7 11 KCS X LA-:tK ACTUAL EDPCODE SL5998M $ SL9198H SL9898M SL9998M ENCUMBRANCES DO NOT KEY ENTER S VARIANCE FAVORABLE' (UNFAVORABLE) 0 96 S S S 96 96 200 S 200 S 200 EDPCODE LIGHTING DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND EQUITY FOR FISCAL. YEAR ENDED December 31 1986 Eastwood Clover Forest Home Glenside Renwick Hgts Commons Lane TOTAL LIGHTING DISTRICT LIGHTING DISTRICT LIGHTING DISTRICT LIGHTING DISTRICT Fund Equity Begin. of Fiscal Year* SL8021 $ 742 $ 27 $ 46,0 $ 11 $ 14 230 Prior Period ADJUSTMENTS:(**) ADDITIONS SL8012 ADDITIONS - SL8012 DEDUCTIONS SL8015 DEDUCTIONS SL8015 RESTATED Fund Equity Begin. Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses $ 7L2 5 ,146a 4,850 Revenues and Other Sources Over (Under) Expenditures and Other Uses. $_ 296 Fund Equity End of Fiscal Year* SL8029 $ 1038 1 *Total includes Reserved and Unreserved Fund Balance. $ 27 $ Lo $ 11 S_ 14 230 1 ,S70�762 85R _ - 1,6,71 279 1.504 655 8 1 2 _ 1,653 226 _ $ 66 $ 111 S 46 $ 18 _ $ 93 _ $ 573 S 57 $ 32 283 **Limited to adjustments on previously issued financial statments resulting from either changes in accounting principles or correction of errors. SL - 3 REVENUES AND OTHER SOURCES REAL PROPERTY TAXES Interest & Earning's TOTAL REVENUES INTERPUND TRANSFERS TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES TRANSPORTATION Street Lighting DETAIL STATEMENT OF REVENUE EDPCODE TOTAL SL1001 $ 4,870 SL2401 276 SL $ 5,146 SL5031 $ $ 5,146 SL5182.4 $ 4,850 SL SL TOTAL EXPENDITURES INTERFUND TRANSFERS SL TOTAL EXPENDITURES AND OTHER. USES $ 4,850 $ 655 $ 812 $1.654 226 Eastwood Clover Forest Home $ 4,850 Renwick Hgts LIGHTING DISTRICT FUNDS i AND OTHER SOURCES AND EXPENDITURES AND OTHER USES $ 1,504 $ 655 $ 812 $1.654 226 Eastwood Clover Forest Home Glenside Renwick Hgts Connnons Lane LIGHTING DISTRICT LIGHTING DISTRICT $ 1,504 LIGHTING DISTRICT LIGHTING DISTRICT $1,654 220 �S 1,500 $ 700 $ 820 $1,600 250 i 70 68 38 71 29 S $ $1,671 279 858 $ 1,570 768 $ 1,570 S 768 $ 858 $_1,671 279_ $ 1,504 $ 655 $ 812 $1,6.3 226 $ 1,504 $ 655 $ 812 $1.654 226 $ 1,504 $ 655 $ 812 $1,654 220 SL -4 ASSETS WATER DISTRICT FUND * BALANCE SHEET AS OF EDPCODE Cash LIABILITIES AND FUND EQUITY Cash SW200 Time.Deposits SW201 Petty Cash SW210 Obligations SW220 Revenue Anticipation Notes SW222 Fiscal Agent SW223 Total Cash' Investments Accrued Liabilities Investment in.Securities SW450 Investment in Repurchase Agreements SW451 Total Investments $ Water Rents Receivable SW350 Accounts Receivable SW390 Less: Allowance for Receivables SW389 Net Accounts Receivable $ Due from Other Funds SW391 Due from Other Governments SW440 Inventory of Materials and.Supplies SW445 Restricted Assets $ Cash, Special Reserves SW230 Cash in Time Deposits, Special Reserves SW231 Investment in Securities, Total Notes Payable Special Reserves SW452 Investment in Repurchase Agreements, Other Liabilities Special Reserves SI -7453 Total Restricted Assets Customer Deposits TOTAL ASSETS WATER DISTRICT FUND * BALANCE SHEET AS OF LIABILITIES AND FUND EQUITY EDPCODE. Accounts Payable SW600 $ Accrued Liabilities Accrued Liabilities 514601 $ Due to Emp, Retirement Sys. SW637 Total Accrued Liabilities $ $ Notes Payable Revenue Anticipation SW621 $ Budget SW622 Total Notes Payable $ $ Other Liabilities Customer Deposits SW615 $ $ Overpayments SW690 Sw_ $ _ Total Other Liabilities $ c ) $ Due to Other Funds SW630 $ $ Due to Other Governments SW631 $ $ Deferred Revenues SW691 $ Total Liabilities $ Fund Balance - Reserved $ Encumbrances SW700 $ Inventory of Mat. & Supplies SW720 Repairs SW882 Debt SW884 Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Yr.'s $ Budget SW910 $ Unappropriated SW911 Total Unreserved $ Fund Equity $ $ TOTAL LIABILITIES AND FUND EQUITY $ WATER DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , MODIFIED DO NOT KEY ENTER REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues SW8998M Real Property Taxes SW1049M $ Real Property Tax Items SW1099M S Departmental Income SW1299M Use of Money and Property SW2499M Sale of Property and Comp. for Loss SW2699M Miscellaneous Local Sources SW2799M Interfund Revenues SW280llN State Aid SW3099M Federal Aid SW4099M Total Revenues $ Interfund Transfers SW5031M Proceeds of Obligations SW5799M e TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance S14599M Appropriated Reserve SW511M Obligations Authorized SW530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support S141999M $ Home and Community Service SW8999M Employee Benefits SW9199M Debt Service (Principal and Int.) SW9899M Total Expenditures $ Interfund Transfers S149999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes S14962M TOTAI, S ACTUAL $ $ S SW - 2 ENCUMBRANCES -EDPCODE SW1998M $ SW8998M SW9198M SW9898M S SW9998M DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) S $ S S WATER DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE Fund Equity - Beginning of Fiscal Year* SW8021 Prior Period ADJUSTMENTS:(**) ADDITIONS SW8012 ADDITIONS SW8012 DEDUCTIONS SW8015 DEDUCTIONS SW8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SW8029 *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SW -3 's1AT DISTRICT l UNL' * DETAIL OF RENTNUES AND OTHER SOURCES SW - 4 EDPCODE REAL PROPERTY TAXES SW1001 $ 1-17A'. PROT TTY TAX li'F:iS Special Assessment:,, (Ad Valorem) SW1028 $ Special Assessments (Other) SW1030 _ Total Real Property Tax Items $ DEPAM ENTAL INCOME ''etered Water Sales SW2140 $ Unmetered Water Sales SW2142 Water Service Charges S142144 Interest and Penalties of Water Sales SW2148 Water Se: -/ices, Other Governments SW2378 SW Total Departmental Income $ USE OF MONFY AND PROPERTY Interest and Earnings SW2401 $ Commissions SW2450 Total Use of Honey and Property $� SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SW2650 $ Sales of Equipment SW2665 Insurance Recoveries SW2680 Total Sales of Prop. and Comp. for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Year. Expenditures SW2701 $ _ SW Total Miscellaneous Local Sources $ INTERFUND REVENUES SW2801 $ STATE AID SW $_ FEDERAL AID SW $ YTAL REVENUES $ 1NTERFUND TRANSFERS SW5031 $ INTERFUND TRANSFER FOR DEBT SERVICE S145050 $ PROCEEDS OF OBLIGATIONS SW57_ $ TOTAL REVENUES AND OTHER SOURCES $ SW - 4 SW - 5 EMPLOYEE BENEFITS 8 WATER DISTRICT_ FUND X DETAIL OF EXPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES GENERAL GOVERNMENT SUPPORT 0 1 2 4 Unallocated Insurance SW1910 $ $ Municipal Association Dues SW1920 Judgements and Claims SW1930 Purchase of Land SW1940 $ Taxes and Assessments SW1950 SW $' Total General Government Support $ $ $ $ HOME AND COMMUNITY SERVICES Water Administration SW8310 $ S $ $ Source of Supply, Power and Pumping SW8320 Purification SW8330 Transportation and.Distribution SW8340 SW SW Total Home and Community Services $ $ $ $ SW - 5 EMPLOYEE BENEFITS 8 SW - 6 WATER DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES EMPLOYEE cBENEFTTS EDPCCDE DEBT INTEREST EDPCODE :te RCt C2 Cc^.t S:9010,8 $ Term Bonds SW9700.7 ial St;:_:r.i.ty S149030.8 Serial Bonds SW9710.7 „orners Compensation SW9040.8 Statutory Installment Bonds SW9720.7 Lie Insurance SW9045.8 Bond Anticipation Notes SW9730.7 Unemployment .insurance SW9050.8 Capital Notes SW9740.7 Disability insurance SW9055.8 Budget Notes SW9750.7 Hospital_; Medical and Dental Insurance S1,19060.8 Tax Anticipation Notes SW9760.7 SW .8 Revenue Anticipation Notes SW9770.7 Total Employee Benefits $ Installment Purchase Debt SW9785.7 State Loans SW9790.7 DE:T PRINCIPAL Total Debt Principal and Interest $ _rm Bonds SW9700.6 $ Serial Bonds SW9710.6 TOTAL EXPENDITURES $ Si:atutory Installment Bonds SW9720.6 Bond Anticipation Notes SW9730.6 INTERFUND TRANSFERS Cal,4tal i;ctes SW9740.6 Other Funds SW9901.9 $ Install:uent Purchase Debt SW9785.6 Capital. Projects Fund SW9950.9 State Loans SW9790.6 SW .9 SW ,9 Total Interfund Transfers $ TOTAL EXPENDITURES AND OTHER USES S SW - 6 ASSETS Cash Cash Time Deposits Total Cash Other Assets (specify) TOTAL ASSETS FIRE PROTECTION DISTRICT FUND * BALANCE SHEET * AS of December 31 ,1986 LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Liabilities (specify) SF200 $ 45 SF $ SF201 44,840 $ 44,885 SF $ SF $ SF S Fund Balance - Reserved Encumbrances SF700 SF Total Reserved Fund Balance - Unreserved Appropriated -Ensuing Year's Budget SF910 Unappropriated SF911 Total Unreserved Fund Equity TOTAL LIABILITIES AND FUND EQUITY SF -? S $ 10,00.0 34,885 $ 44.885 $ 44,885 FIRE PROTECTION DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED December 31 9 1986 IJU Aul ILLI LNIZK ACTUAL s S 389,724 i I $ 389,724 SF -2 EDPCODE SF1998M SF9198M SF9898M SF9998M ENCUMBRANCES DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) $ 0 276 3,314T� $ MODIFIED REVENUES AND OTHER SOURCES EDPCODE BUDGET Revenues Real Property Taxes SF1049M $ 381. 724 Real Property Tax Items SF1099M _ q Departmental Income SF1299M 0000 a Use of Money and Property SF2499M 5,'000 Sale of Property and Comp, for Loss SF2699M Miscellaneous Local Sources SF2799M _ Interfund Revenues SF2801M State Aid 9F3099M Federal Aid SF4099M Total. Revenues $ 3899 24 Interfund Transfers SF5031M TOTAL REVENUES AND OTHER .SOURCES $_ _ 3R9.724 Other Appropriated Fund Balance SF599M Appropriated Reserve SF511M Obligations Authorized A530M TOTAL $ IR9.,724 EXPENDITURES AND OTHER USES Expenditures General Government Support SF1999M $ 389,724 Employee Benefits SF9199M Debt Service (Principal and Int.) SF9899M Total Expenditures $ 389,724 Interfund Transfers SF9999M TOTAL EXPENDITURES AND OTHER USES $ 389,724 Other Budgetary Purposes SF962M TOTAL $_ 389.724 IJU Aul ILLI LNIZK ACTUAL s S 389,724 i I $ 389,724 SF -2 EDPCODE SF1998M SF9198M SF9898M SF9998M ENCUMBRANCES DO NOT KEY ENTER VARIANCE FAVORABLE (UNFAVORABLE) $ 0 276 $ 0 „ $ 0 $ 0 3,314T� $ 4.290 $ 4,290 $ 0 „ $ 0 $ 0 FIRE PROTECTION DISTRICT FUNDS ANALYSIS OF CHANGES IN FUND EQUITY *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SF - 3 FOR FISCAL YEAR ENDED December 31 1986 FIRE FIRE FIRE FIRE PRO'T'ECTION PROTECTION PROTECTION PROTECTION EDPCODE TOTAL DISTRICT DISTRICT DISTRICT DISTRICT Fund Equity Begin, of Fiscal Year* SF8021 $ 40,599 $ $ $ $ Prior Period ADJUSTMENTS:(**) ADDITIONS SF8012 ADDITIONS SF8012 DEDUCTIONS SF8015 DEDUCTIONS SF8015 Net Prior Period Adjustments $ $ $ $ $ RESTATED Fund Equity Begin, of Fiscal Year $ 40,595 $ $ $ $ Add: Revenues and Other Sources 394,014 Deduct: Expenditures and Other Uses 389,724 _ Revenues and Other Sources Over (Under) Expenditures and Other Us.es S 4,290 $ $ $ $ Fund Equity End of Fiscal Year SF8029 $ 44,885 $ $ _ $ $ *Total includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SF - 3 FIRE PROTECTION DISTRICT FUNDS DETAIL STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND USES SF - 4 FIRE FIRE FIRE FIRE PROTECTION PROTECTION PROTECTION PROTECTION EDPCODE TOTAL DISTRICT DISTRICT DISTRICT DISTRICT REVENUES REAL PROPERTY TAXES SF1001 $ 381,724 $ $ $ $ In Lieu of Taxes SF 1082 $ 3,976 $ $ $ $ Interest & Earnings SF 2401 $ 8,314 $ $ $ $ TOTAL REVENUES $ 394,014 $ $ $ $ INTERFUND TRANSFERS SF5031 S $ $ $ $ TOTAL REVENUES AND OTHER SOURCES $ 394,014 $ $ $ $ EXPENDITURES PUBLIC SAFETY Fire Protection SF3410.4 $ 389,724 S $ $ g SF $ $ $ $ _ SF $ $ $ $ $ TOTAL EXPENDITURES $ 389,724 S $ $ $ INTERFUND TRANSFERS SF $ $ $ $ $ TOTAL EXTENDITURES AND OTHER USES $ 389,724 E $ - $ $ $ SF - 4 SS -1 SEWER DISTRICT FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDP60DE Cash Accounts Payable SS600 $ Cast; SS200 $ Time Deposits SS201 Accrued Liabilities Petty Cash SS210 Accrued Liabilities SS601 $ Obligations SS220 Due to Emp. Retirement Sys. SS637 Revenue Anticipation Notes SS222 Total Accrued Liabilities $ Fiscal Agent SS223 Total Cash $ Notes Payable Revenue Anticipation SS621 $ Investments Budget SS622 Investment in Securities SS450 $ Total Notes Payable $ Investment in Repurchase Agreements SS451 Total Investments $ Due to Other Funds SS630 $ Sewer Rents Receivable SS360 $ Due to Other Governments SS631 $ Other Liabilities-Overpymts. SS690 $ Accounts Receivable SS380 $ Deferred Revenues SS691 $ Less: Allowance for Receivables SS389 ( ) Net Accounts Receivable $ Total Liabilities $ Due from Other Funds SS391 $ Fund Balance - Reserved Encumbrances SS700 $ State and Federal,'Receivables SS410 S Inventory of.Mat. & Supplies SS720 Repairs SS882 Due from Other Governments SS440 $ Debt SS884 Total Reserved $ Inventory of Materials and Supplies SS445 $ Fund Balance.- Unreserved Restricted Assets Appropriated -Ensuing Year's Cash, Special Reserves SS230 $ Budget SS910 $ Cash in Time Deposits, Special Reserves SS231 Unappropriated SS911 Investment in Securities, Total Unreserved $ Special Reserves SS452 Investment in Repurchase Agreements, Fund Equity $ Special Reserves SS453 Total Restricted Assets $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ SS -1 SEWER DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED VU Nul rl_rl�x LNILK ACTUAL SS -2 ENCUMBRANCES EDPCODE SS1998M $ SS8998M SS9198M SS9898M SS9998M llV NV'1: lLH:Y ENTER VARIANCE FAVORABLE (UNFAVORABLE) MODIFIED RFVFN'UES AND OTHER SOURCES EDPCODE BUDGET Revenues .Real Property Taxes SS1049M $ Real Property Tax Items SS1099M Departmental Income SS1299M Use of Money and Property SS2499M .Sale of Property and Comp, for Loss SS2699M Miscellaneous Local Sources SS2799M Interfund Revenues SS2801M State Aid SS3099M Federal Aid SS4099M Total Revenues $ Interfund Transfers SS5031M Proceeds of Obligations SS5799M TOTAL REVENUES AND OTHER SOURCES $ Other Appropriated Fund Balance SS599M Appropriated Reserve SS511M Obligations Authorized SS530M TOTAL $ EXPENDITURES AND OTHER USES Expenditures General Government Support SS1999M $ Home and Community Service SS8999M Employee Benefits SS9199M Debt Service (Principal and Int.) SS9899M Total Expenditures $ Interfund Transfers SS9999M TOTAL EXPENDITURES AND OTHER USES $ Other Budgetary Purposes SS962M TOTAL $ VU Nul rl_rl�x LNILK ACTUAL SS -2 ENCUMBRANCES EDPCODE SS1998M $ SS8998M SS9198M SS9898M SS9998M llV NV'1: lLH:Y ENTER VARIANCE FAVORABLE (UNFAVORABLE) Fund Equity - Beginning of Fiscal Year* Prior Period ADJUSTMENTS:(**) ADDITIONS ADDITIONS SEWER DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE SS8021 SS8012 $ SS8012 DEDUCTIONS SS8015 DEDUCTIONS SS8015 Net Prior Period Adjustments RESTATED Fund Equity.- Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues.and'Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* SS8029 %{Total includes Reserved and Unreserved Fund Balance. S� **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. SS - 3 PEAL PROPERTY TAXES REAL PROPERTY 'BAR ITEMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Peal Property Tax Items DEPARTMENTAL INCOME Sewer Rents Sewer Charges Interest and Pen. on Sewer Accounts Sewer Services Other Governments Total Departmental Income 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 Use of Money and Property EDPCODE SS1001 $ SS1028 $ SS1030 SS2120 $ SS2122 SS2128 SS2374 SS SS2401 $ SS2410 S S 2412 SS2416 SS2450 SEWER DISTRICT.FUND * DETAIL OF REVENUES AND OTHER SOURCES SS -4 SALES OF PROPERTY AND S SS COMPENSATION FOR LOSS EDPCODE Sales of Scrap and Materials SS2650 $ Minor Sales SS2655 SS Sales of Real Property SS2660 Sales of Equipment SS2665 SS5031 Insurance Recoveries SS2680 $ Other Compensation, for Loss SS2690 Total Sales of Prop. and Comp, for Loss $ MISCELLANEOUS LOCAL SOURCES Refunds of Prior Yr. Expenditures SS2701 $ Gifts and Donations SS2705 Total Misc. Local Sources INTERFUND REVENUES STATE AID Operation and Maintenance Total State Aid FEDERAL AID Total Federal Aid TOTAL REVENUES INTERFUND TRANSFERS INTERFUND TRANSFERS FOR DEBT SERVICE PROCEEDS OF OBLIGATION TOTAL REVENUES AND OTHER SOURCES SS _ SS S SS2801 $ SS3901 S SS SS $ SS $ SS S SS5031 $ SS5050 $ SS57 $ SS - 5 SEWER DISTRICT FUND * DETAIL OF ERPENDITURES AND OTHER USES PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS GENERAL GOVERNMENT SUPPORT 0 1 2 4 8 Unallocated Insurance SS1910 $ $ Municipal Association Dues SS1920 Judgements and Claims SS1930 Purchase of Land SS1940 $ Taxes and Assessments SS1950 SS- $ $ Total General Government Support $ $ $ $ $ HOME AND COMMUNITY SERVICES Sanitation Administration SS8110 $ $ $ $ S Sanitary Sewers SS8120 Sewage Treatment and Disposal SS8130 SS SS Total Home and Community Services $ $ $ $ $ SS - 5 SS - 6 SEWER DISTRICT FUND a DETAIL OF EXPENDITURES AND OTHER USES F:FIPLOYEE BENEFITS EDPCODE DEBT INTEREST EDPCODE State Retirement SS9010.8 $ Term Bonds SS9700.7 Social Security SS9030.8 _ Serial Bonds SS9710.7 Workers Compensation SS9040.8 Statutory Installment Bonds SS9720.7 Life Insurance SS9045.8 Bond Anticipation Notes SS9730,7 Unemployment Insurance SS9050.8 Capital Notes SS9740.7 Disability Insurance SS9055.8 Budget Notes SS9750,7 Hospital, Medical and Dental Insurance SS9060.8 Revenue Anticipation Notes SS9770.7 SS .8 Installment Purchase Debt SS9785.7 Total Employee Benefits $ State Loans SS9790.7 Total Debt Principal and Interest $ DEBT PRINCIPAL Term Bonds SS9700.6 $ TOTAL EXPENDITURES $ Serial Bonds SS9710.6 Statutory Installment Bonds SS9720.6 INTERFUND TRANSFERS Bend Anticipation Notes SS9730.6 Other Funds SS9901.9 $ Capital Notes SS9740.6 Capital Projects Fund SS9950.9 Installment Purchase Debt SS9785.6 SS ,9 State Loans SS9790.6 SS-. 9 Total Interfund Transfers $ TOTAL I XPENTITURES AND OTHER USES $ SS - 6 DRAINAGE DISTRICT FUND * BALANCE SHEET * AS OF ASSETS EDPCODE LIABILITIES AND FUND EQUITY Cash EDPCODE Cash SD200 $ Accounts Payable SD600 $ Time Deposits SD201 Accrued Liabilities Petty Cash SD210 Accrued Liabilities SD601 $ Obligations SD220 Due to Emp. Retirement Sys. SD637 Revenue Anticipation Notes SD222 Total Accrued Liabilities $ Fiscal Agent SD223 Total Cash $. Notes Payable Revenue Anticipation SD621 $ Investments Budget SD622 Investment in Securities SD450 $ Total Notes Payable $ Investment in Repurchase Agreements SD451 Total Investments $ Other Liabilities Overpayments SD690 $ Accounts Receivable SD380 $ Less: Allowance for Receivables SD389 ( Due to Other Funds SD630 $ Net Accounts Receivable $ �) Due to Other Governments SD631 $ Due from Other Funds SD391 $ Deferred Revenues SD691 $ State and Federal, Receivables. SD410 $ Total Liabilities $ Due from Other Governments SD440 $ Fund Balance.- Reserved Inventory of Materials & Supplies SD445 $ Encumbrances SD700 $ Inventory of Mat. & Supplies SD720 Restricted Assets Repairs SD882 Cash, Special Reserves SD230 $ Debt SD884 _ Cash in Time Deposits, Special Reserves SD231 Total Reserved $ Investment in Securities, Special Reserves SD452 Fund Balance - Unreserved Investment in Repurchase Agreements, Appropriated-Ensuing Year's Special Reserves SD453 Budget SD910 $ Unappropriated SD911 Total Restricted Assets $ Total Unreserved $ Fund Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY $ SD -1 DRAINAGE DISTRICT FUND SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED , SD - 2 DO NOT KEY ENTER VARIANCE MODIFIED DO NOT KEY ENTER FAVORABLE REVENUES AM OTHER SOURCES EDPCODE BUDGET ACTUKL ENCUMBRANCES (UNFAVORABLE) Revenues Real Property Taxes SD1049M $ $ $ Real Property Tax Items SD1099M Departmental Income SD1299M Use of Money and Property SD2499M Sale of Property and Comp, for Loss SD2699M Miscellaneous Local Sources SD2799M Interfund Revenues SD2801M State Aid SD3099M Federal Aid SD4099M Total Revenues $ $ $ interEund Transfers SD5031M Proceeds of Obligations SD5799M TOTAL REVENUES AND OTHER -SOURCES $ $ $ Other Appropriated Fund Balance SD599M Appropriated Reserve SD511M Obligations Authorized SD530M TOTAL $ EXPENDITURES AND OTHER USES EDPCODE Expenditures General Government Support SD1999M $ $ SD1998M $ $ Home and Community Service SDS999M _ SD8998M Employee Benefits SD9199M SD9198M Debt Service (Principal and Int.) SD9899M SD9898M Total Expenditures $ S $ $ Interfund Transfers SD9999M SD9998M TOTAL EXPENDITURES AND OTHER USES $ $ $ $ Other Budgetary Purposes SD962M TOTAL $ SD - 2 DRAINAGE DISTRICT FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED , EDPCODE Fund Equity - Beginning of Fiscal Year* SD8021 $ Prior Period ADJUSDfENTS:(**) ADDITIONS SD8012 $ ADDITIONS SD8012 DEDUCTIONS _ _ SD8015 DEDUCTIONS !� SD8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year $ Add: Revenues and Other Sources $ Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* . SD8029 $ Notal includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issuedfinancial statements resulting from either changes in accounting principles or correction of errors. SD - 3 IC AL PROPERTY TAXES PE=AL PROPT.KIM TAX ITEIMS Special Assessments (Ad Valorem) Special Assessments (Other) Total Real Property Tax Items DEPARTMENTAL INCOME Total Departmental Income USE OF MONEY AND PROPERTY Interest and Earnings Commissions DRAINAGE DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES EDPCODE SDIO01 $ SD1028 $ SD1030 SD SD SD2401 SD2450 SD Total Use of Money and Property SALES OF PROPERTY AND COMPENSATION FOR LOSS Sales of Scrap and Materials SD2650 Sales of Equipment SD2665 Insurance Recoveries SD2680 SD Total Sales of Prop. and Comp, for Loss MISCELLANEOUS LOCAL SOURCES Refunds of Prior Years Expenditures SD2701 SD SD Total Miscellaneous Local Sources INTERFUND REVENUES SD2801 STATE AID SD FEDERAL AID SD TOTAL REVENUES INTERFUND TRANSFERS SD5031 INTERFUND TRANSFERS FOR DEBT SERVICE SD5050 PROCEEDS OF OBLIGATIONS SD57^ TOTAL REVENUES AND OTHER SOURCES DRAINAGE DISTRICT FUND DETAIL OF EXPENDITURES AND OTHER USES PE]:SONAL EQUIPMENT AND EDPCODE TOTAL SERVICES CAPITAL OUTLAY FUNCTIONAL UNIT 0 1 2 Drainage SD8540 $ $ $ SD SD SD CONTRACTUAL EXPENDITURES 4 S EMPLOYEE BENEFITS TRANSFERS TO: EDPCODE State Retirement SD9010.8 $ Other Funds SD9901 9 Social Security SD9030.8 Capital Projects Fund SD9950.9 Workers Compensation SD9040.8 SD Life Insurance SD9045.8 SD Unemployment Insurance SD9060.8 Total Interfund Transfers Disability Insurance SD9055.8 Hospital,Medical & Dental Ins. SD9060.8 SD-. 8 TOTAL EXPENDITURES AND OTHER USES SD ,8 Total Employee Benefits $ DEBT PRINCIPAL Term Bonds SD9700.6 $ Serial Bonds SD9710.6 Statutory Installment Bonds SD9720.6 Bond Anticipation Notes SD9730.6 Capital Notes SD9740.6 Installment Purchase Debt SD9785.6 .DEBT INTEREST Term Bonds SD9700.7 Serial Bonds SD9710.7 Statutory Installment Bonds SD9720.7 Bond Anticipation Notes SD9730.7 Capital Notes SD9740.7 Budget Notes SD9750.7 Revenue Anticipation Notes SD9770.7 Installment Purchase Debt SD9785.7 Total Debt Prin. and Interest $ TOTAL EXPENDITURES $ SD -5 EMPLOYEE BENEFITS 8 S This page has intentionally been left blank. SPECIAL ASSESSMENT FUND FOR * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY " • EDPCODE EDPCODE Cash Accounts Payable P600 $ Cash P200 $ Time Deposits P201 Accrued Liabilities Tax Anticipation Notes P221 Accrued Liabilities P601 $ Fiscal Agent P223 Due to Emp. Retirement System P637 Total Cash $ Total Accrued Liabilities $� Investments Retained Percentages, Contracts Payable P605 $ Investment in Securities A450 $ Notes Payable Investment in Repurchase Agreements A451 , Tax Anticipation P620 $ Total Investments ^ $ Revenue Anticipation P621 T Bond Anticipation P626 Other Receivables Total Notes Payable $ Assessment Receivable Current P370 $ - _ Ot"her.Liabi.lities Deferred P371 Interest Payables P625 $ Municipality Share, Current P372 Overpayments P690 - Municipality Share, Deferred P373 Total Other Liabilities $ P_ _ Total Other Receivables $ Due to Other Funds P630 $ Due from Other Funds P391 $ ^ _ _ Bonds and, Long -Term Liabilities Capital Notes P627 $ Bonds P628 _ Bond Interest and Matured Bonds P629 P Total Ponds and Long -Term Liab. $ Deferred Revenues P691 $ Total Liabilities $ Fund Balance - Reserved Encumbrances P700 $ P_ _ Total Reserved $ Fund Balance - Unreserved Appropriated -Ensuing Year's Budget P910 $ Unappropriated P911 _ Total Unreserved Fund.Equity $ TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EQUITY. $ P - 1 SPECIAL ASSESSMENT FUND SUMMARY STATEMl-.NT OF REVENUES AND OTIIER SOURCES AND EXPENDITURES AND OTHER USES FOR THE FISCAL YEAR ENDED }-T-,VENUES AND OTHER SOURCES Revenues Real Property Taxes Uses of Money and Property Miscellaneous Local Sources State Aid Federal Aid Total Revenues interfund Transfers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Services Debt Service (Principal and Interest) Total Expenditures Interfund Transfers e TOTAI. EXPENDITURES AND OTHER USES E a 9 P - 2 Fund Equity - Beginning of Fiscal Year* Prior Period AD.TUSTMENTS:(**) ADDITIONS ADDITIONS SPECIAI. ASSESSMENT FUND ANALYSIS OF.CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED EDPCODE P8021 $ P8012 $ P8012 DEDUCTIONS P8015 DEDUCTIONS P8015 Net Prior Period Adjustments RESTATED Fund Equity - Beginning of Fiscal Year Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* P8029 :1 11 I Notal includes Reserved and Unreserved Fund Balance. **Limited to adjustments on previously issued financial statements resulting from either changes in accounting principles or correction of errors. P - 3 P - 4 DETAIL OF EXPENDITURES AND OTHER USES SPECIAI, ASSESSMENT FUND FOR DETAIL OF REVENUE AND OTHER SOURCES EDPCODE CURRENT YEAR REAL PROPERTY TAX ITEMS P $ Special Assessments (Ad Valorem) P1028 $ Special Assessments (Other) P1030 $ Total Real Property Tar. Items P $ USE OF MONEY AND PROPERTY S DEBT INTEREST Interest and Earnings P2401 $ P9700.7. P Serial Bonds Total Use of Money and Property Bond Anticipation Notes P9730.7 MISCELLANEOUS LOCAL SOURCES Capital Notes P9740.7 Premium and Accrued Interest on P Securities Issued P2710 $ $ P Total Miscellaneous Local Sources $ STATE AID P $ Total State Aid $ FEDERAL AID P $ P Total Federal Aid $ TOTAL REVENUES $ INTERFUND TRANSFERS P $ P Total Interfund Transfers $ TOTAL REVENUES AND OTHER SOURCES $ P - 4 DETAIL OF EXPENDITURES AND OTHER USES EDPCODE CURRENT YEAR PROJECT EXPENDITURES _ P $ P $ P $ P $ P S DEBT INTEREST Term Bonds P9700.7. $ Serial Bonds P9710.7 Bond Anticipation Notes P9730.7 . Capital Notes P9740.7 P $ TOTAL EXPENDITURES $ INTERFUND TRANSFERS Total Interfund Transfers TOTAL EXPENDITURES AND OTHER USES P $_ P _ P S ENTERPRISE FUND x BALANCE S4EET * AS OF , LIABILITIES AND FUND EQUITY ASSETS Cash EDPCODE Cash E200 Time Deposits E201 Petty Cash E210 Obligations E220 Revenue Anticipation Notes E222 Fiscal Agent E223 Total Cash Total Accrued Liabilities Investments $ Investment•in Securities E450 Investment in Repurchase Agreements E451 Total Investments Revenue Anticipation Notes Payable Accounts Receivable E380 Unbilled Accounts Receivable E383 Less: Allowance for Receivables E389 Net Accounts Receivable Bond Anticipation Notes Payable Due from Other Funds E391 Inventory of Materials and Supplies E445 Restricted Assets $ Cash, Special Reserves E230 Cash in Time Deposits, Special Reserves E231 Cash Customer Deposits . E235 Deposits in State Sinking Fund E397 Investment in Securities, Spe. Res. E452 Investment in Repurchase Agreements, $ Special Reserves E453 Total Restricted Assets $ Prepaid Expenses (Other Assets) E480 Long Term Receivables $ Long Term Leases E454 Mortgages Receivable E455 Total Long Term Receivables Customer Deposits Fixed Assets $ Land E101 Buildings E102 Less: Allowance for Depreciation E112 Net Improvements $ Improvements Other Than Buildings E103 Less: Allowance for Depreciation E114 Net Improvements Bonds Machinery and Equipment E104 Less: Allowance for Depreciation E113 Net Machinery and Equipment . Construction Work in Progress E105 Total Net Fixed Assets TOTAL ASSETS Installment Purchase Debt EDPCODE $ Accounts Payable E600 $ Accrued Liabilites E601 $ Due to Employees Retirement System E637 Total Accrued Liabilities $ Notes Payable Revenue Anticipation Notes Payable E62.1. $ $ Budget Notes Payable E622 Bond Anticipation Notes Payable 1;626 $ Total Notes Payable $ Other Liabilities - Overpayments E690 $ $ E_ $ Total Other Liabilities $ Due to Other Funds E630 $ ( _) Due to Other Covernments E631 $ $ Retained Percentages E605 $ $ Customer Deposits E615 $ $ Bonds and Loi:g-Term Debt Payable Term Bonds E623 $ $ Capital Notes E627 Bonds E628 Bond Interest and Matured Bonds E629 _ Accrued Interest Payable E651 Installment Purchase Debt E685 _ Total Bonds and Long -Term Debt Payable S Other Long -Term Liabilities $ Due to Employees' Retirement System E637 $ $ Advances from.Other Funds E639 Total Other Long -Term Liabilities S $ Deferred Revenues E691 $ 'Total Liabilities $ $ Fund Equity Contributions from Other Funds E800 $ $ Contributions from Other Sources E802 $ Total Contributions $ ( Retained Earnings - Restricted _) Earnings on Investment of Capital Debt E850 $ Premium on Securities Issued E851 _ ( ) Accrued Interest on Securities Issued E852 _ Reserve for Debt E884 Mandatory Reserve for Bonded Debt E888 Other !reserves. E, Retainer: Earnings - Unrestricted 11,909 S Total Retained Earnings S' _ $ Fund Equity S $ TOTAL.LIABILITIES AND FUND EQUITY S ENTERPRISE MTDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY FOR FISCAL YEAR ENDED EDPCODE TOTAL C,erating Revenues 4 Charges for Services E__ $ $ Rental of Equip., Other Govt. E2416 Total Operating Revenues $ $ Operating Expenses Personal Services E- .1 $ $ $ _ $ $ Contractual Expenses F. .4 — Employee Benefits E__.8 — Depreciation E1994.4 E Total Operating Expenses $ $ $ $ $ Operating Income (Loss) $ $ $ $ $ Non -Operating Revenues (Expenses) Revenues: Interest and Earnings E2401 Sale of Scrap and Excess Mat. E2650 Cain on DJ -,,;p. of Assets E2f,75 _ Insurance Recoveries E2680 Other Compensation Eor Loss E2690 E__ Expenses: _ E _ E Net Non-Oper. Revenue (Expense) $ $ $ $ $ Income (Loss ) Before Transfers and Taxes $ $ $ $ $ Operating Transfers Tn E5031 Operating Transfers Out E9901.9 Peal Property Taxes Net Income (Loss) $ $ $ $ $ Fund Equity E8021 $ $ $ $ $ Adjustments E E E Fund Equity - End of Year E8029 $ $ $ $ $ ENTERPRISE FUNDS STATEMENT OF CHANGES IN FINANCIAL POSITION FOR FISCAL YEAR ENDED , EDPCODE TOTAL s Sources of Working Capital: $ Provided by Operations: $ Net Income S Items Not Requiring Working Capital S Depreciation and Amortization E7001 Employees Retirement System (Non -Current) E7002 Working Capital Provided by Operations: S Cash from Long -Term Obligations E7006 (Capital Notes, Bonds, etc.) S Contributions: Federal, State, Local and Other E7007 Sales of Non -Current Assets E7008 Total Sources of Working Capital Uses of Working Capital: Capital Outlay E7011 Retirement of Long. -Term Obligations E7012 Increase in Current Portion of Long -Term Debt E7013 Other (Specify) E Total Use of Working Capital Net Increase (Decrease) in.Working Capital Net Changes in Account Balances Affecting Working Capital Cash E7020 Investments E7021 Net Accounts Receivable E7022 Due From Other Funds E7023 Inventory of Materials and Supplies E7024 Prepaid Expenses E7025 Accounts Payable E7026 Accrued Liabilities E7027 Net Increase (Decrease) in Working Capital S E - 3 $ S $ $ C $ $ S S S S S S $ S S S This page has intentionally been left blank. INTERNAL SERVICE FUND * BALANCE SHEET * AS OF , ASSETS LIABILITIES AND FUND EQUITY EDPCODE EDPCODE Cash Accounts Payable M600 $ Cash M200 $ -� Time Deposits M201 Accrued Liabilities Petty M210 Accrued Liabilities M601 $ Obligations M220 _ Due to Employees' Retirement System M637 _ Total Cash $ Total Accrued Liabilities $ Investments Bond Anticipation Notes Payable PS626 $ Investment in Securities M450 Investment in Repurchase Agreements M451 Other Liabilities - Overpayments x;690 $_ Total Investments Due to Other Funds M630 $ Billings for Supplies and Services M381 $ Bonds and Long -Term Debt Payable Due from Other Funds M391 $ Term Bonds M623 $_ Capital Notes M627 Inventory of Materials and Supplies M445 $� Bonds M628 Accrued Interest Payable M651 Restricted Assets Cash, Special Reserves M230 $ `T.otal Bonds and Long -Term Debt Payable $ Cash in Time Deposits, Special Reserves M231 Deposits in State Sinking Fund M397 Deferred Revenues M691 $ Investment in Securities, Special Reserves M452 Total Liabilities $ Investment in Repurchase Agreements, Special Reserves M453 _ Fund Equity Contributed from Other Funds M800 $ Total Restricted Assets $ Retained Earnings M-;09 Prepaid Expenses (Other. Assets) 1-1480 Fund Equity Fixed Assets Land M101 S Buildings M102 Allowance for Depreciation -- Buildings M112 Machinery and Equipment M104 Allowance for Depreciation - M & E M114 Total Fixed Assets $~ TOTAL ASSETS $ TOKUL T,1ABILITUS AND Fla''D EC�JITY $ EDPCODE. STATEMENT OF REVENUES, FOR FISCAL YEAR TOTAL INTERNAL SERVICE EXPENSES AND ENDED FUNDS CHANGES IN FUND EQUITY , + crating Revenues Charg-es for Services M $ $ $ Rental of Equip., Other Govt. M2416 M _ Total Operating Revenues $ $ $ Operating Expenses Personal Services M .1 $ $ $ Contractual Expenses M .4 Employee Benefits ht .8 Depreciation M1994.4 M__ Total Operating Expenses $ $ $ Operatings Income (Loss) $ $ $ Non -Operating Revenues (Expenses) Revenues: Interest and Earnings M2401 $ $ $ Sale of Scrap and Excess Mat. M2650 Gain on Disp. of Assets M2.675 Insurance Recoveries M2680 _ Other Compensation for Loss M2690 M Expenses: M M Net Non -Op Rev. (Exp.) $ $ $ Income (Loss) Before Transfers and.Taxes $ $ $ Operating Transfers In M5031 Operating Transfers Out M9901.9 Real Property Taxes Net Income (Loss) S $ $ Fund Equity - Beg. Yr. M8021 $ $ $ Adjustments M M Fund Equity --End Yr. M8029 $ $ $ M - 2 Sources of Working Capital_: Provided by Operations; Net Income Items Not Requiring Working Capital Depreciation Employees Retirement System (Non -Current) Working Capital Not Provided by Operations - Cash from Long -Term Obligations (Capital Notes, Bonds, etc.) Contributions: Federal State, Local and Other Sales of Nob -Current Assets Total Sources of Working Capital Uses of Working Capital: Capital Outlay Retirement of Long -Term Obligations Increase in Current Portion of Long -Term Debt Other (Specify) Total Use -of Working Capital Net Increase (Decrease) in Working Capital Net Changes in Account Balances Affecting Working Capital. Cash Investments Net Accounts Receivable Dur_ From Other Funds Inventory of Materials and Supplies Prepaid Expenses Accounts Payable . Accrued Liabilities Net Increase (Decrease) in Working Capital M - 3 LL POSITION INTERNAL SERVICE FITND STATEMENT OF CHANGES IN FINANCI, FOR FISCAL YEAR ENDED EDP CODE TOTAL $ M 7001. M 7002 M 7006 M 7007 M 7008 S M 7011 $ M 7012 M 7013 S M $ S S S M 7020 $ _ M 7021 M 7022_ _ M 7023 M 7024 M 7025 M 7026 M 7027 'r. M - 3 LL POSITION S - S S i $ $ S S S $ S S S S - S S This page has intentionally been left blank. ASSETS Cash Cash Time Deposits Total Cash Accounts Receivable Investments Investment in Securities Investment in Repurchase Agreements Securities and Mortgages Accrued Interest on Securities Acquired Personal Property Real Property Cash and Securities with Deferred Comp. -Plan Provider Total Investments Restricted Assets AGENCY FUNDS * BALANCE SHEET * AS OF December 31 , 1986 EDPCODE TA200 TA201 TA381 TA450 TA451 TA455 TA456 TA457 TA458 TA460 Cash, Special Reserves TA230 Cash in Time Deposits,Special Reserves TA231 Investment in Securities, Special Reserves TA452 Investment in Repurchase Agreements, Special Reserves TA453 Total Restricted Assets AGENCY FUND LIABILITIES Consolidated Payroll Deferred Compensation State Retirement Disability Insurance Croup Insurance New York State Income Tax Federal Income Tax Income Executions Association and Union Dues U.S. Savings Bonds Social Security Tax New York City Income Tax Guaranty and Bid Deposits Bail Deposits Court Order Deposits Tax Redemptions Joint Tax Liens Receivers Fund Receivers Operating Fund Child Support Collections Payments, SSI Sale of Unclaimed Property Social Services Trust Infirmary Patients Fund State Training School Dog Money Mortgage Tax Coroner Fund Court and Trust Fund Assurance Fund Decedents Social Security and Unemployment Benefits Transfer and Estate Taxes Non -Property Taxes U.S. Fish and Wildlife Charges State Jurors Fees and Expenses Other Agency Funds (Specify) S 1,954 . . 1,9—I -_I TOTAL ASSETS TOTAL AGENCY LIABILITIES TA -1 EDPCODE TAIO - $ T_A17 TA18 _ TA19 304 TA20 (338) TA21 TA22 TA23 TA24 TA25 TA26 TA28 TA30 TA35 TA36 TA40 TA41 TA42 TA43 T_n49 TAS]_ TA57 TA:_)? TA55 N� TA56 TA57 TA58 TA60 TA61 TA62. TA63 _A64 TA66 TA73 TA TA_63 0 ._ 'PS__ $ 1,954 _ This page has intentionally been left blank. E TENTTDABLE TRUST FUND * BALANCE SHEET * AS OF , ASSETS EDPCODE EXPENDABLE TRUST Cash Local Pension (Firemen) Cash TE200 $ Local Pension (Police) Time Deposits TE201 Workers Compensation Reserve Total Cash $ Unemployment Insurance Reserve Cemetery Lot Investments Library Trust Investment in Securities TE450 $ Other Expendable Trust (Specify) Investment in Repurchase Agreements TE451 Securities and Mortgages TE455 Accrued Interest on Securities Issued TE456 Personal Property TE457 Real Property TE458 Total. Investment $ Restricted Assets Cash, Special Reserves TE230 $ Cash in Time Deposits, Special Reserve TE231 Investment in Securities, Special Reserves TE452 Investment in Repurchase Agreements, Special Reserves TE453 Total Restricted Assets TOTAL ASSETS TE -1 TOTAL EXPENDABLE TRUST EDPCODE TEll TF -12 TE14 TE 15 TE90 TE91 TE_ TE~ EXPENDABLE TRUST FUNDS STATEMENT OF REVENUES, EXPENDITUI:ES AND CHANCES IN FUND EQUITY REVENUES tVND OTHER SOURCES Vevenues Departmenral Income Use of Money and Property Miscellaneous Local Sources Other (Specify) Total Revenues Interfund Transfers TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Governmental Support Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Service Employee Benefits Debt Service - Principal Interest Total Expenditures Interfund Transfer TOTAL EXPENDITURES AND OTHER USES FUND EQUITY BEGINNING OF YEAR Prior Period Adjustments: Additions Deductions EXCESS (DEFICIENCY) OF REVENUE AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES FUND EQUITY END OF YEAR TE -2 EDPCODE TE1299 $ TE2499 TE2799 TE TE5031 $ TE1999.4 $ TE3999.4 TE4999.4 TE 5999.4 TE6999.4 TE7999.4 TE8999.4 TE9199.8 TE9899.6 TE9899.7 TE9901.9 $ TES021 $ TE8012 $ TE8015 $ TE8029 NON -EMENDABLE TRUST FUNDS * BALANCE SHEET *• AS OF ASSETS EDPCODE NON -EXPENDABLE TRUST Cash Cemetery Lot Cash TN200 $ Library Trust Time Deposits TN201 Other Non -Expendable Trust (Specify) Total Cash $ Investments Investment in Securities TN450 $. Investment in Repurchase Agreements TN451 Securities and Mortgages TN455� Accrued Interest on Securities Issued TN456 Personal Property TN457 _ Real Property TN458 Total Investment $ Restricted Assets Cash, Special Reserves TN230 $ Cash in Time Deposits, Special Reserves TN231 Investment in -Securities, Special Reserves TN452 Investment in Repurchase Agreements, _ Special Reserves TN453 Total Restricted Assets $ . TOTAL ASSETS $ TOTAL NON -EXPENDABLE TRUST TN -1 EDPCODE TN95 TN96 TN_ TN_ TN TN NON-i3XI'iSNDAI3LE TRUST IUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY Revenues Use of Money and Property Miscellaneous Local Sources Others (Specify) Total Revenues Expenses (Specify) (Specify) Total Expenses Income before operating transfers Transfers Out Net Income Fund Equity P,egining of Year. Adjustments (Specify) Fund Equity End of Year EDPCODE TN2499 $ TN2799 TN TN $ TN TN9901.9 $ TN8021 TN TN8029 TN - 2 NON -EXPENDABLE TRUST FUNDS STATEMENT OF CHANCES IN FINANCIAL POSITION FOR FISCAL YEAR ENDED , EDPCODE TOTAL Sources of Working Capital: Provided by Operations: Net Income $ $ $ $ Items Not Requiring Working Capital Depreciation and Amortization TN7001 — Employees Retirement System (Non -Current) TN7002 Working Capital Provided by Operations: Cash from Long -Term Obligations TN7006 (Capital Notes, Bonds, etc.) Contributions: Federal, State, Local and Other TN7007 Sales of Non -Current Assets TN7008 Total. Sources of Working Capital $ _ _ $ $ $ Uses of Working C, apital: Capital Outlay TN7011 $ $ $ $ Retirement of Long -Term Obligations_ TN7012 _ Increase in Current Portion of Long -'term Debt TN7013 Other (Specify) TN Total Use of Working Capital $ $ $ Net Increase (Decrease) in Working Capital $ $ $ $_ Net Changes in Account'Balances Affecting Working Capital Cash TN7020 $ $ $ $ Investments TN7021 _ Net Accounts Receivable TN7022 - Due From Other Funds TN7023 Inventory of Materials and Supplies TN7024 Prepaid Expenses TN7025 Accounts Payable TN7026 Accrued Liabilities TN7027 Net Increase (Decrease) in Working Capital $ TN - 3 This page has intentionally been left blank. GENERAL FIXED ASSETS ACCOUNTS * BALANCE SHEET * AS OF December 31 1986 FDPCODE EDPCODE ASSETS Land Buildings Improvements Other than Buildings Machinery and Equipment Construction Work in Progress TOTAL ASSETS K101 S 27, 142 K102 350,034 K103 K104 761,622 K105 K K $-1, 138, 798 INVESTTIF.NT IN GENERAL FIXED ASSETS Bonds and Notes Current: Appropriations Gifts State Aid Federal Aid TOTAL. INVESTMENT IN GENERAL FIXED ASSETS (Note: This account group should not include Fixed Assets of Proprietary Funds.) K - 1 K152 669,693 K1.53 K156 x:157 469,105 K K CENTRAL LONG-TERM OBLIGATIONS * BALANCE SHEET * AS OF December 31 1986 EDPCODE EDPConE ASSETS Amount Available in Debt Service- Fund W12.0 $ 88,775 Amounts to be provided for Long -Term W125 8,566,686 Obligations L_TABILITIES Berm Bonds Payable 14623 $ Bond Anticipation Notes Payable W626 19772,090 Capital Notes Payable W627 Bonds Payable W628 6,806,208 Due tc Other Governments W631 Due to State Teacher's Retirement System W632 Due to Public Authorities W635 Due to Employees Retirement System W637 72,098 BANS Payable - Operating Expenditures W646 Capital. Notes Payable - Operating Expenditures W647 Bonds Payable - Operating Expenditures W648 Installment Purchase Debt W685 1,155 3udgements and Claims Payable W686 Compensated Absences 14687 3,910 Other. Long -Term Debt 14689 TVTAL AMOUNT AVAILABLE ANI) TO BE PROVIDED IN iUTURF BUDGETS $-8, 655, 461 TOT.AJ, LIABILITIES $ 8, 655, 461 (Note: This account group should not include Long-term Debt of Proprietary Fends or Special Assessment Funds,) t(1 - 1 STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT *ON NE14 ISSUES, PLEASE INSERT NEW ISSUE DATE, ON RENEWAL, PLEASE- INSERT LK17EST iZENEWAL DA1E. PLEASE INSERT 4 DIGITS, IE. .JANUAP.Y 1985 lrOULD BE' 03185. I Month Current Outstanding Do Not Include Renewals Here Outstanding Finai Issued During Paid During List Separately by Date of Issue EDPCODE and Interest Beginning of End oz Maturity Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P 1. 3 5 7 Tax Anticipation Notes: / -- aas Total Tax Anticipation Notes 2PIS61 Revenue Anticipation Notes: / / A f Total Revenue Anticipation Notes 2P1862 Budget Notes: / 1 t, Total Budget Notes 2P1863 Urban Renewal Notes / Total Urban Renewal Notes 2P1864 EDP Code State Comp Capital Notes: Use (Com lege Page 1 - 5 for each issue listed below) 2P4865 2P4865 s 6 • Total Capital Notes 2P1865 *ON NE14 ISSUES, PLEASE INSERT NEW ISSUE DATE, ON RENEWAL, PLEASE- INSERT LK17EST iZENEWAL DA1E. PLEASE INSERT 4 DIGITS, IE. .JANUAP.Y 1985 lrOULD BE' 03185. I STATEMENT O t?;!)i.B'1BL,'•? F,;,:� WAl'ER AND OTHER P .'RPOSES E;KKKI'T Fi:OEM, CO)`'!:iT?T()TI0NAL DEBT LIMIT MontGuru It - `� ..: tur.di?�g TDo Not Include Renewals Here -Issued Outstanding Final ? ... Separa :eE.y t>) Dar.e of Issue. EiD'Ct)Dii f and intere: t _:tni.ng c`_ j During Paid Ihtring End of )Matur ity ,rP, ac t F ? 'r:e, iIt Fiscal Year Fiscal Year Fiscal Year Date 6.70 3 5 7 I -- 2,351,208 EDP Code _ _ South Hill Water District State Comp Bond Anticipation Notes: Use 2P4866 i_o?;;n;�re Page 1 - 5 for each issue listed below) 2nd South Hill Note # � `L ,'1'4866 � 03/86 � E � ► w 5.75 _ - „ 1773 490 i 6,720 170 0 3.80 2nd South Hill Noted/21 :'E'(,tit6 ��03 /86 _.. 5.75 - _ ' _ 137 ,,510 �j _ East State Street Ext. I 5 2 0 132.230 j Q�� $L_ _ _. Coddin ton Rd. Water 'sxt .E - — - ?Pf,tiGG 03/86 1 5._75 15,000 1 1.000 1 Q3187 1984 Water -36,000 Water & Sewer Improvements i Ithaca Area Wastewa 2Pli1,GG 09//86 _s__ 570000 ' 412,.157,400 4.0.OQO 06/qB _ South Hill Sewer Ext./2 2,157,400 0 Treatment_ Plant Y Ithaca Area Wastewate '?E'48GG 05!86 _ 2, 000 000 a a Tota i Bonds 2,000.0 09 /76 , 6._00 Treatment Plant j 2J'4t 6G 12 /86 3.92 028230 Q6� 4, 573,1 1 Q�Q� 6/87 1984 Sewer Improvements j~ Y-1 09 86 __6 _ 237,500 237,500 0 7Jt�1al Pond .Anticipation Note!: _ :111 1866 _�--� 1,323,130 9 551,040 1,772,090 i_21'1c"88 **Bans Redeemed Frcmi Bond Proceeds - 9,538,040 11-1 (T i c 1, rn,,n col ff'mmnlern Pnvt, 1 - 7 fnr earh isSrte listed hPlnw! Southern Cayuga Lake Inter- i v Municipal Water Commission 08/77 6.70 12,560,870_ _ 209 662 2,351,208 _ _ South Hill Water District �r 07/54 _. 2.60 7,000 7.0010, Northeast Water District 09/59 3.80 I 60,000 15.000 East State Street Ext. 02/54 2.60 ! 40 5004,500 02/94 Public Improvement -36,000 Water & Sewer 05/83 7.10 520,000 4.0.OQO 06/qB _ South Hill Sewer Ext./2 _ f — Tota i Bonds 2P1867 09 /76 , 6._00 640ac-L-4.000 6n onn I Q6� 2P1869 w_ _ j_ Continued on pLe 1 - Authority Loans *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENE1.:'A1, DA'L'E. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE 01/85. 1 -• 2 STATEMENT OF INDEBTEDNESS INDEBTEDNESS MYUNM FROM CONSTITUTIONAL DEBT LIMIT FYFMPT List Separately by Date of Issue EDPCODE Month and Current Interest Outstanding Beginning of Do Not Include Renewals Here Outstanding End of Final Maturity Issued During Paid During /76 Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date 05//86 T i' 1 3 5 7 Ellis Hollow Sewer f�ttxata,F,dys>ta Rmmnq East TthaC:a Water 09 C/6 6.00 3,000 550,000 3,000 0 05/06 Sn�Tder09 /76 6.00 104,000 180,000 6,000 98,000 03/03 r t 05//86 _ 00 26,500 12,100,000 1,500 25,000 ' 03/99 Ellis Hollow Sewer 09 R6 6.00 35,500 3,500 32,000 I 03/96 Northeast Sewer 09/76 6.00 180,000 I 18,000 162,000 03/95 SlatervIlle Road Sewer 09/76 6.00 190,000 14,000 176,000 03/97 South Hill Sewer 2P1876 09/76 6.00 468,000 36,000 432,000 03/98 South Hill Sewer Ext.//1 Rpt :tx 2PIS75 09/76 6.00 49,000 4,000 45,000 03/98 v td�A €�imrnt�canc�d na�cs� RnNnS rr, ..1— D. , _ < 1984 Water Improvement 05/86 6.80 0 550,000 0 5503000 05/06 1984 Sewer Improvement 05/86 6.80 0 180,000 0 180,000 05/06 Waste Water Treatment Plant 05//86 6.80 0 12,100,000 0 2,100,000 ! 05/06 / / TotalB de�xx 2P1876 / 14,308,370 12,830,000 366,162 6,772,208 **BANS Redeemed From Bond,Proceeds 2P1888 •x k *ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE 01/85. I - 3 STATEMENT OE: 1:iDEBTEI)NFSS INDEBTEDNESS NOT EXEMPT IROA i3ONSTI'MITIONAL DEBT LIMIT t;y Purpose Month ? -UTT1—� Out-tandine ED1'COP,F_ and (nto-est Beginnin- cf Do Not Include Renewals Here Outstanding End of Final Maturity Issued During Paid During )'ear* ::ate iscel Year Fiscal Year Fiscal Year Fiscal Year Date i 30,000 , T , P 1 3 5 7 Hc1-d%71ajL_Road Sewer Bonds- (Comnlete Pacye 1. - 7 for each i4.471e listed helnw) Please note callable f;:atu_-es of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements). )--TON NEW 1SS!iES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEVIAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE 01/85. Renwi.cic Heights Sewer T —_ 07/62 �11 3.30 i 30,000 , 5,000 25,000 , 12/91 05/89 Hc1-d%71ajL_Road Sewer _ —_ /59 4.20 12,000 3,000 9,000 — Total Bonds _ — 2PI t+,'7 _ 2111879 _ — 42,000 8,000 34,000 State or Authority Loans ---�— '10TAL OF ALL INDEBTEDNESS 15,673,500 2,830,000 9,925,202 8,578,298 Please note callable f;:atu_-es of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements). )--TON NEW 1SS!iES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEVIAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1985 WOULD BE 01/85. INDEBTEDNESS BY PURPOSE FOR CAPITAI, NOTES AND BOND ANTICIPATION NOTES EXEMPT FROM THE CONSTITUTIONAL 'DEBT LIMIT EDPCODE State Comptroller Use Only EDPCODE State Comptroller Use Only BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE Exempt From Debt Limit Date of Issue or Latest Month / Year Sanitary Sewer 81 Water 83 Tax Increment Financing 20 Other (Please Specify) MAP 317,000 I +_ yes 03 / 86 2P5AP' Joint Activity .�� ; yes 'yes 12 / 86 2P5AP 2P5AP 2P5AP / 2P5AP 2P5AP 2P5AP / 2P5AP 2P5AP 2P5AP 2P5AP 2P5AP 2P5AF 2P5AP 2P5AP *IF ISSUE IS EXEMPT FROM DEBT LIMIT WRITE "YES", IF NOT EXEMPT WRITE "NO". I- - 5 11MEBTEDNESS B'' PURPOSE REDE.•iPTIONS OF SERIAL AND STMT DORY BONDS, BOND ANTICIPATION NOTES AND CAPITAL NOTES NOTE: The Total of the amount of debt principal as reported above for Bondq , Band Anticipation, and Capital Notes should agree with the amounts reported as debt principal redemptions within the operating funds. See joint activity report filed separately *DO NOT TNCLUDF. BAN REDEMPTIONS FROM BOND PFOCEEDS —� EXPEhTITURES (.6 and .7) SERIAL AND STATUTORY 1;0ND5 -- �r-- �],ONU ANTICIPATION NOTES* CAPITAL NOTES a SERVICE AREA FDI' CODE ---- j( Principal i Y iiterest; T_..— hrdllclpa1 Y Interest I Principal P Interest I i;e. ^ral Government ( 2I'2O1 i�.ducatioji '1i'Z02 — ------�-- _ _. ice 2P203 I —_T i Fire 21) 204 Other Public Safet.y_.,I10_..____��_._.------.._..___.__.____- 1'.eal.th i'206 i Other Transportation { 2P;_08 III Social Services I 7.209 Other Economic Assistance - A and Optortunity I Culture and Recreation 71'211 — 116,060 83,583 9,6.53 :tater `'I'2". 48,440 21,020 13,000 42,637 Other Home and Community 21'214 21' 215 Joint Water* -_..—; 209,662 171,578 TOTAL NOTE: The Total of the amount of debt principal as reported above for Bondq , Band Anticipation, and Capital Notes should agree with the amounts reported as debt principal redemptions within the operating funds. See joint activity report filed separately *DO NOT TNCLUDF. BAN REDEMPTIONS FROM BOND PFOCEEDS MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR *PLEASE INSERT SIX DIGITS, FOR EXAMPLE, SANUARY 1, 7985, SHOULD BE SHOWIN AS 01/01/85. NOTE: If two or more purposes are combiised in a consolidated issue, show the maLlurity schedule for purl' --.sr'. 1 - 7 EDPCODE 1 PURPOSE OF ISSUE Waste Water Treatment Plant 1984 Water Improvement 1984 Sewer Improvement i For State Comptroller Use Only 2P3CE TOTAL PRINCIPAL 2P3PR 2,100,000 550,000 180,000 DATE OF ISSUE* -2P3DT 05/ 15 / 86 051 15 / 86 05 / 15 / 86 j--- INTEREST RATE (In Decimals) 2P3PC 6.80 6.80 6.80 MONTH, DAY and YEAR OF FINAL MATURITY 2P3DM 05/ 15 / 06 05� 15 j 06 05 / 15 / 86 Amount of Principal Redeemed Ln or to be Redeemed in Fiscal Year Ending in (PLEASE INSERT YEARS LAST TWO DIGITS ONLY) ontinue on Reverse Side 2P386 0 0 0 2P387 2P388 83,000 83,000 25,000 25,000 7,000 7,000 2P389 93,000 25,000 7,000 2P390 92,000 25,000 8,000 2P391 92,000 25,000 8,000 2P392 92,000 25,000 8,000 2P393 116,000 25,000 9,000 �^ _ _ 2P394 116,000 25,000 9,000 2P395 116,000 25,000 9,000 2P396 116,000 25,000 9,000 *PLEASE INSERT SIX DIGITS, FOR EXAMPLE, SANUARY 1, 7985, SHOULD BE SHOWIN AS 01/01/85. NOTE: If two or more purposes are combiised in a consolidated issue, show the maLlurity schedule for purl' --.sr'. 1 - 7 MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR - 8 IEDPCODE Amount of Principal Redeemed in or to be Redeemed in Fiscal Year Ending in PIF•�ASF 1NSE I• YEARS ,AST TWO MGM; ONLY 2P397 111,000 30,000 r f 9,000 2P398 . 110,000 ( 302000 10,000 2P399 �- — 2P300 110,000 110,000 30,000 30,000 ( 10,000 - � 10,000 2P301. t 10, 000 30,000 10,000 210302 110 000 30,000 10,000 2P303 110,000 30,000 10,000 2P304 110,000 30,000 10,000 2P305 110,000 30,000 10,000 2P306 110,000 30,000 10,000 2P307 2P308 2P309 IP310 2P311 2P312 - 8 MATURITY SCHEDULE BONDS ISSUED DURING TUE YEAR 1 - 9 EDPCODE Amount of Principal Redeemed 2P313 in or to be Redeemed in V Fiscal Year Ending in 2P314 2P315 PLEASE INSERT YEARS T LAST 1140 DIGITS ONLY 2P316 ! 2P317 2P318 j 2P319 2P320 2P321 2P322 2P323 2P324 2P325 2P326 t Total 2,100, 000 550,000 180,000 y t 1 - 9 110s, page has intentionally been left blank. SURVEY If a local government receives federal assistance equal to or greater than $100,000 in any fiscal year, a single financial and compliance audit must be performed. I'f a local government receives between $25,000 and $100,000, the local government has the option of doing a single audit or complying with applicable financial or compliance audit requirements for each.federal grant. Federal assistance may take the form of grants, contracts, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, etc, received directly from the federal government or indirectly through the state or any other governmental unite 2 - I 1. Will or have the combined financial statements for your locality been audited by an independent auditor (public accountant or certified public accountant)? Enter 1 if yes, 2 if no. EDP CODE RESPONSE 9ZACO 1 If the answer to question 1 above is yes, please indicate the following information for the. principal auditor: FOR STATE COMPTROLLER'S USE ONLY INDEPENDENT Description Re it 1 I f i ••^T^^^ ^^^^ Name of Oversight Unit Name of Auditing Firm Address of Auditing Firm: Street City State Zip Code Name of Contact Person Within Auditing Firm Telephone Number qu ec .n o—at on EDP CODE Town of Ithaca 9ZIAC Ciaschi, Dieters -Hagen, Schaufler & Mickelson Terrace HiJ.1 Ithaca New York 14850 John E. Little, CPA ( 607 ) 272 - 4444 2. If the answer to question 1 above is yes, will the audit satisfy the financial, internal control and compliance requirements of the Single Audit Act of 1984? Enter 1 if yes, 2 if no. 2 - 2 EDP CODE RESPONSE 9ZC01 1 3. For each component unit and/or activity included within your municipal reporting entity (see table below for examples), please indicate below if it was audited, and if so the scope of such audit using the following coding scheme. AUDIT SCOPE CODE Financial Only 1 Financial and Compliance Audit of Federal Programs: ° As Required to Satisfy "Single Audit" Requirements - 2 ° As Required to Satisfy Federal "A-110" Audit Requirements 3 for public higher educational, hospital and other non- profit organizations ° Not Audited 4 Type of Comoone-;t Unit or Activitv - Component Unit Authorities: Port Water Sewer Bridge Solid Waste and Disposal Parking Light, Heating and Power Transportation Housing Sports Center Hospital District Community College Soil and Water Conservation Regional Planning Board Urban Renewal Agency Community Development Agency Libraries Other (Please Specify): 2 - 3 EDP Code 9ZA202 9ZA212 9ZA222 9ZA232 9ZA242 9ZA252 9ZA262 9ZA272 9ZA282 9ZA292 9ZA302 9ZA012 9ZA022 9ZA032 9ZA042 9ZA052 9ZA062 Response Audit Coverage (Concluded) Type of Component Unit or Activity A-J__J SJ,... Municipal Hospital Health Related Facility or Infirmary Other (Please List By Name): 2 - 4 EDP Code 9ZA502 9ZA582 Response SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY EDP CODE TOTAL PROGRAM RECEIPTS TOTAL PROGRAM EXPENDITURES PROGRAM DESCRIPTION D -Direct FEDERAL OTHER FEDERAL OTHER I -Indirect A B C D DEPARTMENT OF AGRICULTURE Rural Rental Housing Loans 10415 Waste [dater Disposal System 10418 Business Industrial Loans 10422 Commercial Facilities Loan" 10423 Food Distribution 10550 Food Stamp Program 10551 National School Breakfast 10553 National School Lunch 10555 Food - Women Infants Children 10557 Child Care Food Program 10558 i)PPARTMENI' OF COMMERCE Economic Development - Public Works Facility 11300 DEPARTMENT OF HEALTH AND HUMAN SERVICES Head Start 13600 Aging - Title III Part A & B 13633 Aging - Title III Part C 13635 Work Incentive Program 13646 Community Services BG 13665 Social Services BG 13667 Child Support Enforcement Title IV -D 13679 _ Medicaid Assistance Title XIX 13714 Aid Families - Dependent Children 13808 Dome Energy Assistance BG 13818 * Enter "D" or "I" before code number to indicate whether the Federal Financial Assistance is received Directly from the Federal Government or is received Indirectly through another Governmental unit. 2 - 5 FEDERAL FUNDING AGENCY PROGRAM DESCRIPTION DEPARTILKC OF HEALTH & HUZAAN SERVICES (Cont.; Preventive Health BG Alcohol & Drug BG Primary Care BG Mat & Child Health BG DEPARTMENT OF HOUSING LAND URBAN DEVELOPMENT Public Housing Assistance Section 8 Existing Housing Public Housing - Connu Community Development BG Entitlement Community Development BG City Urban Development Action Grant DEPARTMENT OF THE INTERIOR Fish Restoration Wildlife Recreation I.and & !dater Conservation DEPART11rNT OF JUSTICE Juvenile Delinquent Prevention DEPARTMENT OF LABOR Employment Service Unemployment Insurance Compensation Employment Training Act Senior Comm Service Employment Job Training Partnership Act SCIIEDULE OF FEDERAL ASSISTANCE PROGRAMS EDP CODE TOTAI. PROGRAM RECEIPTS D -Direct FEDERAL _ OTHER I: -Indirect A B 13991 13992 - --13-99') 13994 14146 14].56 14.1.58 14218 14219 14221 15605- 15611 15916 3.6540 y _ '_7207 17225 17232 172.35 17246 TOTAL PROGRAM EXPENDITURES FEDERAL OTHER _ C D SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY EDP CODE TOTAL PROGRAM RECEIPTS TOTAL PROGRAM EXPENDITURES PROGRAM DESCRIPTION D -Direct FEDERAL OTHER FEDERAL OTHER I -Indirect A B C D DEPART?LENT OF TRANSPORTATION Airport Development Aid 20102 llighway Restoration Plan Const I 20205 24,209 24,209-- W11TA - Capital Improvement 120500 53,491 50,374 53,491 50,374 UM'TA • -.Capital and Operational Assistance 20507 Highway Safety Program 20600 DEPARTMENT OF THE TREASURY ner r; 14,vemie Sharing D 21300 74,386 6,792 74,386 37,506 EPi IYOWENTAL PROTECTION AGENCY .a. Air Pollution Control 66001 Wastewn ter Treatment Work 66418 Construction Management Assistance 66438 DEPAR21,TENT OF ENERGY Weatherization Assistance 81042 Energy Conservation 81052 FEDERAL EMERGENCY MANAGEMENT AGENCY Disaster Assistance Program 83516 - DEPA=-MENT OF EDUCATION Adult Education 84002 Bi l i r„u.:'1 Education 84003 EducaLlk.. - Chapter 1 84010 2 - 7 FEDERAL FUNDING AGENCY PROGRAM DESCRIPTION I,WPAPTPT.NT OF EDUCITION (Cont.) ligrant Education Handicapped School Program Public.Library Service Inter Library Cooperation School Assistance - Construction School Assist Impact/Dis Vocational Education - Basic Vocational EducetiCn - Program Improvement: Student Incentive Grant Rehabilitation Service - Basic Transition Program - Refuge Education - Chapter 12 - Library Library Service Construction SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS EDP CODE _ T07AL PROGRAM RECEIPTS TOTAL PROGRAM EXPENDITURES D -Direct V FEIrv, RAJ, , O12ER FEDERAL OTHER I -Indirect ^!� A r B C D 84_011 84027 84034 _ 84035 84040 84041 _ 8404II- 84050 _II1*_069 84126 _ 8_4146 _847__51 84154 - 2 - 8 SCHEDULE OF TIME DEPOSITS AND INVESTMENTS MARKET VALUE BOOK VALUE (COST) AT BALANCE SHEET DATE COLLATERAL LOCATION OF OTHER THAN RESERVE FUNDS: EDP CODE AMOUNT EDP CODE M-10UNT EDP CODE AMOUNT SECURITY A B C Cash in Time Deposits (201) 9Z 2011 $ 1 620 744 Investments: Securities (450) 9Z 4501 9Z 4502 $ 9Z 4503 $ Repurchase Agreements (451) 9Z 4511 97. 4512 9Z _ 4513 RESERVE FUNDS: Cash in Time Deposits.(232) 9Z 2321 $ 125.Q51 Investmcrts: Securities (452) 9Z 4521. 9Z 4522 $ 9Z 4523 $ Repurchase Agreements (453) 9Z 4531 97 4532 9.",/;533 i LEGEND Cash in Time. Deposits - To include all interest bearing accounts, i.e.. savhig,;, new, super now, money market accounts, and certificates of. deposit. Securities - Federal government and its agencies, state or local governments. Repurchase Agreements - Securities purchased under agreement(s) to resell. Collateral - Insurance (FDIC, etc.) and securities. A - Security in possession of municipality. B - Security held by third party custodial bank. C - Security held by trading partner. 2 - 9 Taxes on Roll (Ccun� and Torn Purposes) Add, Relev ed Taxes - S^hool - Village Add: Other - Total 'faxes and Other Items on Warrant Deduct Cancellations Add: Accrued Interest, Penalties, Advertising and Other charges (added after return of warrant) Total Taxes and Other Items To be Collected Deduct Total.Taxes and Other Itmes Actually Collected Uncollected Taxes and Other Items EDPCODE 9ZTC:P REAL PROPERTY TAX LEVY AND RELATED INFORMATION (WESTCHESTER COUNTY TOWNS) CURRENT YEAR TAX LEVY AND COLLECTIONS N $ S (B) ( ) (A) Tax Collection Performance (A divided by 13) (nearest hundredth �) ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR A300 A320 A330 TAXES RECEIVABLE TAX SALE PROPERTY ACQUIRED PENDING CERTIFICATES FOR TAXES Current Year 19 $ $ $ Prior Years: TOTAL *11 ese amounts should agree. 19 $ S 2 - 10 S A OTHER S TOTAL * Name of Municipality Town of Ithaca Liability Insurance Questionnaire 1. Has your municipality been able to obtain liability insurance from an Insurance Company for any of the following types of coverage? (Enter 1 if yes, 2 if no.) EDPCODE RESPONSE General Liability 9ZLY11 1 Vehicle Liability 9ZLY12 1 Workers Compensation Liability 9ZLY13 1 Umbrella or Excess Liability 9ZLY14 2 Other Types of Liability: Public Officers 9ZLY1S 1 9ZLY19 2. Was it necessary for your municipality to change insurance companies? (Enter 1 if yes, 2 if no.) 9ZI.1^. 2 3. Has your municipality entered into a consortium with others to obtain liability insurance coverage? (Enter 1 if yes, 2 if no.) 9ZLY31 2 Identify name of consortium Identify type(s) of insurance coverage provided EDPCODr 1. 9ZLY32 2. 9ZLY33 3. 9Z.LY34 4. Identify whether your municipality has elected td create a self-insurance program (Enter 1) or to have no insurance (Enter 2). for the following types of coverages: EDPCODE General Liability 9ZLY41 Vehicle Liability 9ZLY42 Workers Compensation Liability 9Z,LY43 Umbrella or Excess Liability 9ZLt" Other Types of Liability: 9ZLY48 9ZLY49 5. Please list the total cost your municipality had to pay for liability type insurance coverage. DO NOT KEY ENTER FISCAL YEAR EDPCOD-E Ai10;;?r 1986 9ZLY5Y1 $ 78,757 1985 9ZLY5Y2 S 39,891 1984 9ZLY5Y3 $ 33,135 6. Comments The Town of Ithaca has not voluntarily elected to have no excess liability insurance.and has continuously, been working with its insurance agent to have coverage reinstated. !. 2 -13 CERTIFICATE OF CHIEF FISCAL OFFICER I, Noel Desch , certify that I am the Chief Fiscal Officer of the Town of the Ithaca (Please Print) (Type of Municipality) (Name of Minicipality) and that this report, to the best of my knowledge, information and belief, is a true and correct statement of the financial transactions and fiscal condition of the Municipality for the fiscal year ended December 31 , 1986 _ i r_ C_ ._�� L-•�-� �� Town Supervisor Signature Title 126 E. Seneca Street `1 Official Address Ithaca, NY 14850 Date Office Telephone Number 607-273-1721 :FitkitX:E4e*k�t:t �Ayt*:S�Fxk4etY�k9r9t9ei'c9ex�ti: k:Y:'.�:r.'r:'rcirxX�:h'tic'k:k�k**��k�k�e�e:Fk:l-:F-k:h:4r:'-';-h�; 4: �-�e�;-k4c�c4:9: �Yk•lt9exi2ick:l� 9; ill• � k:n: �'.^.::'; is kY,��Y:hX:t:l-k�tY: k:F:F•.t-k:t-:t k:i :Yk:1�:::-:; :4 ;` 4; � A-�:-;:•iL-Fkk-Jrk�:-YkY�k�c-i,-�k-k�eX-yl-:. ;,�: ;`:i-; IF YOU HAVE QUESTIONS RELATING TO THE ANNUAL FINANCIAL REPORT, PLEASE CALL ALBANY: 518/474-4014 PLFASF MATL REPORT TO: STATE OF NE14 YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS BUREAU OF MUNICIPAL RFSEARCH AND STATISTICS ALFRED E. SMITH STATE OFFICE BUILDING (10th Floor) ALBANY, NEW YORK 12236 MATEPiTTON: JEFFREY MADEJ 2 - 14 F -21A or F -28A Assets Letter Form Approved OMB No, 41-R1529 p4�E1R CO Bureau of to -93 Census Washington, DL. 202333 o "k. 0 14, Dear Local Government Official: November, 1986 The Bureau of the Census and the New York State Comptr.oller's Office are engaged in a cooperative finance data collection program, the purpose of which is to reduce the reporting burden of your government. As a result of this cooperation,- your government will not be required to complete a Census Bureau form F -21A or F -28A for the 1987 fiscal year (your fiscal year that ends between July 1, 1986 and June 30, 1987). Instead of completing an F -21A or F -28A form, we ask only that you supply us with the few numbers requested on the reverse side of this letter. The remainder of the finance data needed for your government will be obtained from your Annual Financial Report which will be furnished to the Census Bureau on computer tape by the New York State Comptroller's Office. Please complete this form and return the addressed copy in the same envelope together with your completed Annual Financial Report. Please mail to: Mr. Jeffrey Madej Associate Examiner for Municipal Affairs Office of the State Comptroller Division of Municipal Affairs Bureau of Research and Statistics. Alfred E. Smith State Office Building (10th floor) Albany,. New York 12236 Retain the duplicate copy of this form for your records. If you have any questions, please tail the Census Bureau at (301) 763-2772 for assistance. Sincerely, J n R. Coleman Chief Governments Division Bureau of the Census Enclosures CASH AND INVESTMENT ASSETS AT END OF FISCAL YEAR Please report below cash on hand and on deposit and also investments (at par value) held by funds of your government at the end of fiscal 1987 (your government's fiscal year that ended between July 1, 1986 and June 30, 1987); Report cash and investments held in sinking funds, bond funds, and all other funds (except employee retirement funds and trust and agency funds). Sinking funds are reserves held specifically for redemption of long-term debt of your government (including utility, revenue, and special assessment bonds, as well as general obligations). Report in Column (b), under bond funds, all unexpended proceeds'of bond issues that were being held at the end of the fiscal year, pending their disbursement. Cash includes cash in checking accounts, on hand, C.D.'s, time deposits, petty cash and cash with a fiscal agent...Exclude receivables; amounts due from other funds or governments, fixed assets and customers' deposits. Investments consist of stocks and bonds, debentures, money market investments, warrants, mortgages, and other credit instruments. Amount at end of fiscal year - OMIT CENTS Held in SINKING Held in BOND Held in ALL OTHER FUNDS Type of asset FUNDS, as de- FUNDS,.as de- except for any employee - fined -above fined above retirement or trust and agency fund (a) (b) (c) W01 W31 W61 1. Cash and deposits - cash on . hand and demand, C.D.'s and 1,746,601 - time or, savin.gs deposits. W10 W40 W7V 2. Federal securities - obligations of U.S. Treasury (including short-term notes) and Federal Financing Bank. W13 W43 4J73 3. Federal agency securities - obligations of government owned agencies comprising.000, Export -Import Bank, FHA, GNMA., Postal Service, and TVA. W15 W45 W75 4. State and local government securities. W24 W54 W84. 5. Other securities - bonds, notes, mortgages, etc., not included in the foregoing classes. In- clude the following privately financed former Federal agencies: FHLB, FLB, FNMA, banks for cooperatives, and Federal intermediate credit banks. Exclude amounts re- ceivable, value of real pro- ro- perty,. and perty,.and any other non - security assets. OF RS -9F UiMITED STATES DEPART ENT OF =ViMERCE OMB No. 0607-0191 « faureau of t;ha Census 4 Washington, D.C. 20233. 4'-t4 CrI November, 1986 Dear Local Government Official: The State and Local Fiscal Assistance Act of 1972 as amended (General Revenue Sharing) requires each local government which receives funds to submit certain information about its fiscal activities., including data on the expenditures of funds received through this program. The U.S. Department of the Treasury will be reporting to the Congress on'the proposed and actual uses of revenue sharing funds by local governments in relation to their total budgets. On behalf of the Department of the Treasury, the Bureau of the Census is collect- ing the needed information. The information you supply, together with data pro- vided for your government by the New York State Comptroller's Office, will be used to meet the Treasury Department's reporting requirements for your govern- ment's fiscal year that ended between July 1, 1986 and June 30, 1987. Please complete this form and return the addressed copy in the same envelope to- gether with your completed Annual Financial Report. Please mail to: Mr. Jeffrey Madej Associate Examiner for Municipal Affairs Office of the State Comptroller Division of Municipal Affairs Bureau of Research and Statistics Alfred E..Smith State Office Building (10th floor) Albany, New York 12236 Retain the duplicate copy of this form for your records. If you have any questions. please call the Census Bureau at (301) 763-2772 for assistance. Sincerely, J0. n R. Coleman Chief Governments Division Bureau of the Census Enclosures EXPENDITURES MADE FROM FEDERAL GENERAL REVENUE SHARING FUNDS NLY FISCAL 198 Expenditures made from revenue sharing funds for any of the listed functions should be indicated .on the appropriate lines below (OMIT CENTS). The expenditures reported should cover your government's fiscal year that ended between July 1, 1986 and June 30, 1987. CURRENT EXPENDITURES incl Ude salaries and wages, purchase of utilities and supplies, and all other expenditures exclusive of capital outlay. CAPITAL EXPENDITURES include purchase of equipment, purchase of land, and construction. FEDERAL GENERAL REVENUE SHARING EXPENDITURES Function or COLUMN A _ COLUMN B purpose of PROPOSED (budgeted) Amounts ACTUALLY expended expenditure Revenue Sharing Expenditures from Revenue Sharing funds Current Capital Current Capital (1) (2) (3) (4) 011 012 013 014 1.. Fin. & general admin. 563 24.,686 563 14,528 027 028 029 (0300 2.. Education 035 036 037 038 - 3. Libraries 043 044 045 046 ------ 4. Welfare 051 052 053 — 1054 -- - - 5. Hospitals 059 060 1 062 - 6. Health 67 068 069 ^— 070 .7. Roads 1,251 63,700 1,015 39,999 083 084 085 086 8. Police 091 092093 094 9. Fire 450 9,518 450 099 100 1Q11 102 1O. Correction 107 _ 108 109 110 11. Sewerage .1,233 6,094 1,233 1,499 115 116 117 118 - 12. Other sanitation 123 124 125 126 13. Parks and recreation 5,000 33,000 3,873 -- 14. Utility systems - 147 148 149 150 SPECIFY TYPE -- 15. Interest on*general 139 141 debt 16. Payment of principal 171. 172 - on debt. 17. All other 163 2,294 1 4 50,711 165 29294 166 46,432 CERTIFICATION - This is to certify that tie data containe—di n this report are accurate to the best of my knowledge and belief, Signature of official Telephone Area Code � Number Extension -�� t� Title Date ^273-1721 Town Supervisor 2/28/87 607 ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR ANNUAL REPORT ON REVENUES AND EXPENDITURES OF FOREIGN FIRE INSURANCE PREMIUMS Town of Ithaca (NAME AND TYPE OF ENTITY) Town of Ithaca Tompkins NAME OF TOWN OR CITY WHERE LOCATED NTAXE OF COUNTY WHERE LOCATED NAME OF DISTRICT WHERE LOCATED (IF APPROPRIATE) For the Fiscal Year Ended 12-31-86 (Date) EDPCODE Balance: 1-1-86 A8021. ............... .... $ 0 .(Date - Beg, of Year) Revenues: 3-6-86 7-14-86 Total Revenues Total Balance and Revenues Expenditures: 1991 2874 A8022 $ 4865 Village of Cayuga Heights 497 City of Ithaca 4368 Total Expenditures Balance: 12-31-86 (Date - End of Year) (SEE INSTRUCTIONS ON REVERSE SIDE) $ 4865 A8Q24........................ $ .4865 A8029 ...... r.._ _ ... ..... $ 0 I, Noel Desch ,certify that this.report is a true and accurate statement of the revenues and expenditures of foreign fire insurance premiums for the.year ended December 31, 1986 (Date) (.SIGNATURE) Town Supervisor (TITLE) 126 E., Seneca Street' Ithaca, NY (ADDRESS) ( 607 ) 273-1721 (TELEPHONE NUMBER) Please mail report to: Attention: deffrey'Madej, Associate Examiner Office of the State Comptroller Division of Municipal Affairs State Office Building Albany, NY 12236 i NOTICES OF TOP.T CLAIMS FOR THE FISCAL YEAR ENDING 19 86 (1) (2) EDPCODE NUMBER EDPCODE Municipality's Euitable Share EDPCODE OF CLAIMS -` 1 2 e 3 4 Name of. Municipality Town of Ithaca (3) AMOUNT PAID GREATER THAN EQUITABLE SHARE 5 9ZTR34 9ZTR36 9ZTR38 6 9ZTR44 9ZTR46 9ZTR48 . 7 9ZTR54 9ZTR56 9ZTR58 8 9ZTR64 9ZTR66 9ZTR68 9 9ZTR74 9ZTR76 9ZTR78 10 9ZTR84 9Z1R86 9ZTR88 11 * Identify the number (column 1) of claims disposed of during the year where the settlement was determined in accordance with the rel- ative culpability of -each party pursuant to an itemized decision or jury verdict and where the amount paid by the municipality was 12 greater than the municipality's equitable share. Enter the municipality's equitable share (column 2) and the excess amount paid (column 3). Town Clerk Title 126 East Seneca Street, Ithaca, Ne -w York 1.485© Address ---- (6M5 273-1721 Phone Number February 12, 1987 Date 2 - 12 Name of Llunicipality Town Of Ithaca NOTICES OF TORT CLAIMS FOR THE FISCAL YEAR EATDING 19 86 TOTAL NUMBER OF CLAIMS TOTAL AMOUNT -OF CLAIMS TOTAL AMOUNT PAID ON CLAIXS EDP CODE NUMBER EDP CODE AMOUNT EDP COD- 14-MOUNIT Claims Pending - Beginning of Year Involving Codefendant/Third Party Defendant 9ZTR10 1 9ZTR11 $250,000.00 1 Other Claims 9ZTR15 3 9ZTR16 $250,000.00 2 Notices Filed During the Year , Involving Codefendant/Third Party Defendant 9ZTR20 9ZTR21. $752,600.00 3 Other Claims 9ZTR25 9ZTR26 4 Less: - Claims disposed of during the year prior to commencement'of court action: By Locality 9ZTR30 9•LTR31 9ZTIZ32 5 ° By Insurance Carrier 9ZTR40 2 9ZTR41 $250,000.00 9ZTR42 $4,749.29 6 - .Claims disposed of during the year after commencement of court action: ° By Locality 9ZTR50 9ZTR51 9ZTR52 7 ° By Insurance Carrier 9ZTR66 9ZTR61 9ZTR62 8 ° By Judgment 9ZTR70 _ 9ZTR71 9ZT772 9 - Other ( ) 9ZTR80 9ZTR81 9ZTR82 10 Equals: Claims -Pending End of Year Involving Codefendant/Third Party Defendant 9ZTR90 1 9ZTR91 $752,600.00 11 Other Claims .9ZTR95 2 97-TR96 $250,000.00 12 AUTHORIZATION Article 4, Section 50-f of the General Municipal Law' '13. a. Each officer charged with the duty of making and keeping the record of claims shall make an annual report thereof, in st=iary, to the governing board of such municipal corporation or of such authority or commission and shall file a copy thereof in the office of the state comptroller within sixty days after the close of the fiscal year of such municipal corporation or of nuc': authority or commission. A municipal corporation, authority or commission required by section thirty of the general municipal law to file an annual report, of its financial condition with the state comptroller shall file the report required by this subsection with such financial report.". Note: It is not necessary to furnish any additional information or details on the above claims or notices of claims. If there were no notices. of Tort Claims filed or disposed of, please state 11NONE" and return this report with the Annual Financial Report. REPORT OF EXAMINATION OF THE TOWN OF ITHACA OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS EDWARD V. REGAN Comptroller � r �a• EDWARD V. REGAN STATE COMPTROLLER TO THE SUPERVISOR AND MEMBERS OF THE TOWN BOARD OF THE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK: STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER ALBANY, NEW YORK 12236 87M-624 January 1, 1986 - December 31, 1986 Report Filed - AU6 3 11987 REPORT ON FINANCE RELATED MATTERS E Pursuant to the provisions of Article 3 of the General Municipal Law, the Office of the State. Comptroller has the responsibility to examine the financial affairs of the Town of Ithaca. The management of the Town of Ithaca is responsible for its financial affairs. This includes establishing and maintaining systems of internal controls to provide reasonable, but not absolute, assurance that resources are safeguarded; transactions are executed in accordance with management's authorization; appropriate financial reports are prepared; and there is compliance with applicable laws, rules and regulations. The town has engaged independent public accountants for the year ended December 31, 1986 who have issued their reports on the general purpose financial statements, the systems of internal controls, and compliance with certain applicable laws, rules and regulations. Our examination, to the extent practicable, has not duplicated the work performed by such other independent public accountants. Our examination for the year ended December 31, 1986 included such tests of the accounting records and such other procedures as we considered necessary in the circumstances. The scope of our examination consisted of the items listed below: ° A determination of compliance with applicable laws, rules and regulations relating to budgeting, competitive bidding, claims, payrolls, borrowings, investments and cash management and retirement reporting; and Town of Ithaca Page 1 ° An assessment of the fiscal practices and procedures of the town justice court to determine whether there are appropriate control systems to record and report transactions accurately and in a timely manner. Our examination resulted in certain findings and recommendations which are reported in the following Findings and Recommendations section of this Report. of Examination. Albany, New York May 20, 1987 Very truly yours, O//ice o1 E/// W siaEe �oize Ero�� r P OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS Town of Ithaca Page 2 Findings and Recommendations Overdrawn Appropriations Notwithstanding the fact that an encumbrance system was in place, certain individual appropriation - accounts in the town -wide general, part -town general, part -town highway, federal revenue sharing, water and sewer funds were overdrawn in varying amounts at December 31, 1986. We noted that the town board authorized retroactive budgetary modifications at its January 12 and 27, 1987 meetings, to cover the aforementioned overdrafts. Town Law, §117 provides that no expenditure shall be made nor any contract involving the expenditure of money or the incurring of any monetary liability be entered into unless an amount has been appropriated for the particular purpose and is available. Also, Town Law, §125 provides that the supervisor shall not permit any fund or appropriation account to be overdrawn at any time. The annual operating budget of the town represents an orderly financial plan for the operation of town activities. The appropriations in it represent choices by the town board as to the allocation of town resources to specific purposes and establish spending limits for these various purposes. Therefore, the requirement that an appropriation be available prior to an expenditure being made is more than just a legal formality. This is also a requirement of effective budgetary control, needed to insure that moneys are available for expenditure for each of the purposes enumerated in the budget. Failure to limit expenditures to available appropriations creates the risk that money may not be available when required for necessary expenditures. Employee Retirement System Benefits A review of town records indicated that in certain instances the town board did not offer employees who worked part-time or employees who worked full-time in a temporary status the option to enroll in the New York State Employees' Retirement System. The town, as an employer, has the responsibility to ensure that all eligible employees are afforded the opportunity to join the system. Accordingly, Retirement and Social Security Law, §45, effective August 2, 1986, requires the employer to inform each employee whose membership in the retirement system is optional, in writing, of the right to join the system. Additionally, the town should ensure that all employees who join the retirement system are enrolled in a timely manner, to ensure the proper and accurate calculation of service time and resulting benefits for future retirement benefits. Town of Ithaca Page 3 This information has been furnished to the New York State Employees' Retirement System and they have contacted the town regarding membership of part-time and temporary employees. Departmental Approval of Claims Certain claims were audited and ordered paid by the .town board without evidence of approval by the officer or employee whose actions gave rise or origin to such claims. Except as otherwise provided by law, not herein applicable, all claims prior to audit and allowance by the board, shall be accompanied by a statement by the officer or employee whose action gave rise or origin to the claims that he approves the claims and that the service was actually rendered or supplies or equipment actually delivered (Town Law, §118(1)). I Departmental review and approval of claims prior to board audit provides assurance that expenditures of town funds are for goods and services actually received. Prior to submission to the town board for audit and allowance, appropriate departmental personnel should review and approve all claims for which they are responsible. Monthly Gas Allowances During 1986 lump -sum payments were made to the school cross,ing guards for "monthly gas allowances" for employee use of personally owned vehicles for town business. There is no statutory authority for such lump -sum payments. The town board may allow a claim of an employee for actual and necessary expenses for travel or it may determine by resolution to allow and pay an employee a reasonable mileage allowance for the use of his own automobile for each mile actually and necessarily traveled by him in the performance of the duties of the position (Town Law, §116(1)). Such lump -sum payments could result in payments for expenses not actually incurred. Civil Service Certification of Payrolls There was no indication that payrolls were submitted to the Tompkins County Personnel Office for certification as required by Civil Service Law, §100. Town of Ithaca Page 4 Failure to exercise the internal control measure provided by the payroll certification requirement increases the risk that erroneous payments could be made and go undetected. Payrolls should be presented to the Tompkins County Personnel Office for certification in compliance with the above cited statute and copies of such certification retained on'file in the town. Town Justice Court Town Justice Merton J. Wallenbeck No evidence was found to indicate that the justice reconciled recorded cash assets to amounts :on deposit in his official bank account and recorded court liabilities as required by proper internal control. As a result, at the date of our review, February 28, 1987, a balance of $1,366.06 was on deposit in the justice's official bank account which could not be readily identified with court- accounting records. An effort should be made by the justice to identify and distribute these moneys to the person or persons entitled thereto. Also, we recommend that monthly cash reconciliations be performed in order to establish control over court cash and permit timely identification and correction of any errors. Town Justice Warren A. Blye The justice's court records did not indicate that cash assets were reconciled to amounts on deposit in his official bank account and recorded liabilities as required by proper internal accounting control. Consequently, at February 28, 1987, the date of our review, a balance of $664.69 was on deposit in the justice's bank account which could not be readily identified with court records. The justice should make an effort to identify and distribute these moneys to the person or persons entitled thereto. Additionally, monthly cash reconciliations should be performed in order to improve internal control over cash assets and permit timely identification and correction of any errors. Town of Ithaca Page 5 liRAFT Ciaschi, Dieters -Hagen, Schaufler & Mickelson Certified Public Accountants Terrace Hill Ithaca, New York 14850 RE: Response to audit of Town of Ithaca financial statements, and corresponding evaluation of internal controls, for year ended 12/31/84. The Town Board agrees with the financial statements as presented in the audit report dated March 14, 1985, for year ending December 31, 1984, and note the adjustment made in Capital Projects for the accounting for Bond Anticipation Notes to comply with the accounting procedure prescribed by New York State Audit and Control effective 12/31/84 and mandatory for 1985. Following is the Town's response to the internal control suggestions outlined in the management letter. Accounts Receivable It is recognized that the Town Clerk fees not accrued at year end 1984 was a nominal sum ($176.00) however every effort will be made to accrue these fees and other revenue.ae year end wherever practical and material. Accounts Pavable Every effort was made to accrue liabilities at year end however liabilities in the Capital Projects fund were not accrued since this fund operates on a project basis as opposed to a fiscal year basis. On the recommendation of Mr Little, the accountant conducting the audit, liabilities will be accrued in the capital projects fund at year end. Liabilities in other funds that were not accrued were the result of not having: the invoices from the suppliers; open purchase orders on file; or appropriate receipts and/or requisitions from the town staff member making the purchase. Closer adherence to purchasing procedures will reduce the number of unrecorded liabilities but it is recognized that there will always be some liabilities of an insignificant nature that will not be accrued at year end. Personnel The reconciliation of gross wages to the books of account will be done on.a monthly basis in 1985. The auditors were unable to reconcile the .1 personal services accounts to the gross wages since some of the gages for the summer workers were charged to .4 contractual accounts. The FICA tax charged on the Town Justices' salaries is required since the Justices are a part of the New York State Retirement System. This was confirmed by telephone conversation with the New York State Social Security Agency. Draft - Response to Audit The payroll clerk will request updated W-4 forms from Town employees but it should be noted that this isian employee responsibility. Effective with the January 1, 1986 pay rates, the Town Board will supply each Town employee with a written statement of their rate of pay and fringe benefits. This notification to be provided to the employees no less than two weeks prior to the effective date. Purchasing It is recognized that often a purchase order is issued with an estimated cost figure which many times is exceeded due to price increases and/or freight charges. However, to ensure that the purchase order policy gives the intended budgetary control the following steps will be taken: a) The Town staff will be reminded in writing of the importance of securing accurate prices, whenever practical and possible, prior to issuance of purchase orders. b) The purchasing agent will be including on each purchase order a statement requesting that the vendor contact the purchasing agent if the cost(9) an item exceeds the cost shown on the purchase order. It is recommended that a leeway of $25.00 be allowed. c) Employees will.be reminded that if they are making the purchase in person then they should contact the purchasing agent prior to making the purchase if the cost exceeds the amount on the order or if they wish to purchase additional items on the same order. d) The purchasing agent will note on the Town's copy of the purchase order whether or not any price increase adjustments were reported prior to the purchase. Budget The Town Board recognizes the legal requirements of not exceeding the Town's authorized budget and timely budget amendments will be approved as needed throughout the year. It is noted that expenditures that were overbudget in 1984 were recovered in the revenue side of the budget. Specifically, parttime. .engineer's salary which resulted in overexpending the general fund budget was recovered by reimbursement from the Joint Sewer project for the engineer's salary and is reflected in the general fund revenues. Also in the special revenue funds, water and sewer funds were over budget in both the expenditure and revenues sides of the budget due to accruing of water and sewer rents receivable and payable. This was so noted in notes to the financial statement submitted to New York State Audit & Control. Financial Reports Effective with the April 8, 1985, town board meeting the financial report will be formally approved by the Town Board and made part of the minutes. r Draft - Response to Audit Fixed Assets It is reported by the accounting department that the suggested improvements with regard to numbering the fixed assets and maintaining lists of the fixed assets to reconcile to the control accounts are procedures that are part of the fixed asset procedure. During 1984 the fixed assets were reinventoried and all records were updated. on behalf of the Town Board I would like to thank you for thoroughness of the audit, for its timely completion and for all operational and internal control suggestions. Very truly yours, Noel Desch Supervisor TOVM OF FTHACA 126 EAS: SENECA STRW FMCA, NEW YORK 14350 ME MORANDTI i TO: The Town Board of the Town of Ithaca FRAM: Noel Desch, Town Supervisor RE: New York State Audit & Control Report for period January 1 -- December 31, 1986 DATE: October 5, 1987 As you know from reading the State report circulated at last month's Town Board meeting, many of the cc:nnents in the report have already been taken care of by previous Town Board action. The following is our specific response. subject to your concurrence: To prevent the occurrence of. overdrawn appropriations, budget amendments are presented to the Town Board for approval as necessary throughout the year., 2. Employee Retirement System Benefits The Town of Ithaca Personnel Manual has been revised requiring that all persons hired by the Town of Ithaca be given the opportunity to join the New York State Retirement System. If manbership is optional and the employee declines membership a signed statement to that effect is kept on file. 3. Departmental Approval of Claims No invoices are paid without verbal approval of the department head. In the future all vouchers will be signed by the cognizant department head prior to payment rather than accepting verbal approval. 4. Monthly Gas Allowance The Town's crossing guards are no longer given a gasoline allowance but are reimbursed for mileage within their payment for services. 5. Civil Service Certification of payrolls The payrolls are certified by the Chief Fiscal Officer of the Town in a timely manner. Tompkins County personnel Office has not been interested in certifying Town payrolls for many* years. The Tcxm will confirm whether such is still the case.. 6. Town Justice Court The Justice Court adm.=stration has taken the necessary steps to implement a monthly reconciliation of accounts and assure timely payments to the proper. jurisdictions and/or persons. t 4* New York State Employees' Retirement System Policemen's and Firemen's Retirement System Edward V. Regan, State Comptroller Gov. Smith State Office Building, Albany, New York 12244 Mr. Noel Desch Supervisor Town of Ithaca 126 East Seneca Street Ithaca, NY 14850 Dear Mr. Desch: May 15, 1987 Location Code: 30222 As part of the examination of the fiscal affairs of your Town conducted by examiners from the Office of the State Comptroller, the following retirement reporting discrepancies were noted: Employees were not offered membership in the Retirement System. The privilege of membership cannot be withheld by an employer. If an employee is in an optional membership status, he may join the Retirement System and MUST be offered the option of membership. If you have any questions regarding reporting requirements, whether related to the specific points above or to reporting in general, please contact the Retirement System Report Control Unit at (518) 473-9006 or by writing to the address on this letterhead. Sincerely, Nancy E.V heat Director, Employer Services Bureau NEW:LAF:sc Enclosure cc: Ms Patricia Punger Clerk -Typist Town of Ithaca 126 East Seneca Street Ithaca, NY 14850 Employer's Guide New York State Employees' Retirement System Policemen's and Firemen's Retirement System Enrollment of Members Except for persons receiving a retirement allowance from a public retirement system ad- ministered by the State of New York or a political subdivision, public employees fall into one of two categories: ■Those for whom membership in a Retirement System is mandatory and who, therefore, must join; or ■Those for whom membership in a Retirement System is optional and who, therefore, may join. ._ During the regular audits of State agencies, public authorities, and local governments, it is ascertained that all employees who are mandatory members are enrolled in the appropriate Retirement System and that those employees entitled to join, but whose membership is not mandatory, have been advised that membership is available to them. The regular audits of local governments are conducted by the Division of Municipal Affairs while the audits of State agencies and public authorities are conducted by the Division of Audits and Accounts. E privilege of membership cannot be withheld by a participating employer. Only themptroller may deny membership or make it optional for those employees whose member - is otherwise mandated by law. If a retiree of a State or local public employee retirement syst,_n to l); E i pi,)yed, refer to the section of this Guide concerning Retirement System membership for retired employees (pp.6-8). The Law has established different criteria for the various membership tiers in the Retirement Systems. Employees' Retirement System Employees who last became members of the Employees' Retirement System before July 1, 1973 are Tier 1 members. Those employees who last became members of the Employees' Retirement System on or after July 1, 1973, but before July .1, 1976, and who are covered by the provisions of Article 11 (RSSL) are Tier 2 members. Employees hired on a full-time basis on or after July 1, 1976 are Tier 3 members. Part-time employees who entered employment on or after July 1, 1976 are entitled to Tier 3 member- ship, but it is not mandatory until they become employed on a full-time basis. Page 1 March, 1983 t BARNEY, GROSSMAN, ROTH & DUBOW Ciaschi, Dieters -Hagen, Schaufler and Mickelson Terrace Hill Ithaca, New York 14850 Dear Sirs and Ladies: AREA CODE 607 PHONE 273-6841 In response to the request of Noel Desch, Town Supervisor of the Town of Ithaca, dated March 16, 1987 we wish to advise you as follows: 1. We are representing the Town of Ithaca in several litigated matters. The matters include the following: (a) Former Stuhr Meat Processing Plant. We brought an action to enforce the obligation of the landowner to maintain a safe condition. A building was partially destroyed by fire and no action was taken to protect people from being injured by the condition created by the remainder of the building. (b) Iacovel li . The Town has been sued in an action for declaratory judgment to the effect that the Town's procedures relative to its subdivision ordinance are not valid. This action is being vigorously contested by the Town. (c) Hull Plumbing & Heating. The Town has been sued for, in essence, a declaratory judgment that the zoning classification related. to Hull Plumbing & Heating is not valid. The Town is vigorously defending this action. (d) Hall Condemnation. The Town is suing to condemn a portion of property for a road purpose up near the Tompkins Community Hospital. This action will result in a payment by the Town in an amount ultimately determined by the Court to be the value of the property. The Town has an appraisal that says its value is somewhere around $1500.00. In all likelihood the Town will pay somewhat more when the case is over but we do not at this time anticipate that it will be substantially more. None of the above cases are anticipated to have a substantial economic impact upon the Town's financial condition except insofar as the cost of litigating is not inconsequential. At this time the precise amounts would be difficult to ascertain. ATTORNEYS AT LAW 315 NORTH TIOGA STREET P. O. BOX 6556 .JOHN C. BARNEY ITHACA, NEW YORK 14851-6556 PETER G. GROSSMAN NELSON E. ROTH DAVID A. DuBow — April 6, 1987 RICHARD P. RuswICK Ciaschi, Dieters -Hagen, Schaufler and Mickelson Terrace Hill Ithaca, New York 14850 Dear Sirs and Ladies: AREA CODE 607 PHONE 273-6841 In response to the request of Noel Desch, Town Supervisor of the Town of Ithaca, dated March 16, 1987 we wish to advise you as follows: 1. We are representing the Town of Ithaca in several litigated matters. The matters include the following: (a) Former Stuhr Meat Processing Plant. We brought an action to enforce the obligation of the landowner to maintain a safe condition. A building was partially destroyed by fire and no action was taken to protect people from being injured by the condition created by the remainder of the building. (b) Iacovel li . The Town has been sued in an action for declaratory judgment to the effect that the Town's procedures relative to its subdivision ordinance are not valid. This action is being vigorously contested by the Town. (c) Hull Plumbing & Heating. The Town has been sued for, in essence, a declaratory judgment that the zoning classification related. to Hull Plumbing & Heating is not valid. The Town is vigorously defending this action. (d) Hall Condemnation. The Town is suing to condemn a portion of property for a road purpose up near the Tompkins Community Hospital. This action will result in a payment by the Town in an amount ultimately determined by the Court to be the value of the property. The Town has an appraisal that says its value is somewhere around $1500.00. In all likelihood the Town will pay somewhat more when the case is over but we do not at this time anticipate that it will be substantially more. None of the above cases are anticipated to have a substantial economic impact upon the Town's financial condition except insofar as the cost of litigating is not inconsequential. At this time the precise amounts would be difficult to ascertain. rs Ciaschi, Dieters -Hagen, Schaufler and Mickelson April 6, 1987 Page 2 In addition there have been several personal injury cases brought against the Town and referred to the Town's insurer. We do not anticipate that any of those cases will result in financial detriment to the Town as it appears that both the defense costs and any ultimate judgments are fully covered by the Town's insurance. 2. As of December 31, 1986 the fees and disbursements that were due our law firm were $41,015.54. This amount was billed to the Town on January 7, 1987 and paid by the Town. If there is any further information that you need please do not hesitate to get in touch with me. JCB:bl cc: Mr. Noel Desch Yours very truly, Frederick J. Ciaschi, C.P.A. John H. Dieters -Hagen, C.P.A. Craig L. Schaufler, C.P.A. Jerry E. Mickelson, C.P.A. John E. Little. C.P.A. Cornelia H. Hill Michael E. Leach, C.P.A. Richard M. McNeilly, C.P.A. John O. Reagan, C.P.A. Thomas K. Van Derzee, C.P.A.' Francis E. Welch, C.P.A. 'Admitted to New York State Bar Ciaschi Dieters -Hagen Schaufler Mickelson Certified Public Accountants and Consultants Terrace Hill Ithaca, New York 14850 607-272-4444 Supervisor and Town Board Town of Ithaca Ithaca, I .! =:: w York .}..<.}. 8 ...! ) Attn: Connie Allen Dear Connie, . in connection ... ..'i i!'1 ,..:,, t_ �. +�.+i 1 with ! .t.. }...; f•:.• upcoming examination i_l.b. the Town of Ithaca financial statements, :i. have <'!A, ..-• -+ e d at listing r items which wi.l _l. be -+?(d to -complete :;riOr audit in � ± r-3 expeditious mt_[, ! :_. ,. Please complete the following at your earliest convenience,, 1. Review, [._:_.,_.y onto _. i-'! e Town"s letterhead, have i_i ". t -t i.: '-•i !f._++:::'i- •:: s!..!i' sign : ::r"ti::} return to ..}...;e enclosed management representation letter. l-i"!:i.s 1e•}::i::.r.:.t_. summarizes basic: _ assertions the Supervisor .:� � r , _ i Town f � i::1:::! I'.. d a i'' tv making to _.-- -- throughout the audit proces! ' Sign l.. (; !•:,' enclosed bank confirmations -:1-7 r'S return to our r . 3. Copy '1::. i t r::: enclosed attorney letter onto Town l +=_''i _ _ t'- i i _ .1 .j ?mi.i71._t `,)...}d mail t.rog=i.ht-;t:- with n 1)r' return enviii':{ope to each attorney representing ';'i":+!_!., ji•„ (...; i.r%{-+',::' of '•:'i1!_!f'- financial ?:;:..;:!+.emeri!_s f':ii'- 19B6. Please have 1::. }'; !':: following ready before the first day of fieldwork which is scheduled to start the week of February 10th:, t• .t-, 1. Photocopy of bank __tr]l]_:` "f !_ 1' each cash account,, copy of savings passbooks, copy i' any certificates of deposit c?, i:. December 31, 1986. 2. Schedule _ , . i e " f _ d balances at December ' 1U 1986.. 3. Schedule of state, federal, local or other receivables with t.t._!7_!or'i".i.ng doct_i.is{•I"7t;3ti.on to zwt!(_pti-,;_t the reci-,i.vtitb:ien i.e. claim form, voucher, etc,, CORTLAND ITHACA WATKINS GLEN 301 McNeil Building Terrace Hill 103 Third Street Cortland, New York 13045 Ithaca, New York Watkins Glen, New York 14891 607-753-7439 607-272-4444 607-535-4443 4. Copy of all 1986 Tax assessments and collection reconcilliation from the county. 5. Listing of accounts payable or accrued liabilities with supporting invoices or documentation attached. 6. Copy of all fixed asset addition invoices. 7. All Federal and State payroll tax returns for the four quarters of 1986, W -2's, W-3, IT -2101, IT -2103, New York State Disability Insurance premium reports, all payroll ledgers and subsidiary cards and a payroll reconciliation.. S. Copies of all loan agreements. 9. 1099's prepared to those people or businesses who provided you with services which you paid more than $600 in 1986. This does not apply to corporations. You will also need to have available to us the following for our review: 1. Board of Directors meeting minutes for 1986. 2. January 1987 bank statements. 3. All subsidiary ledgers; cash receipts, cash disbursements, general journals, sales journal, purchase journal, and warrants. ' 4. Insurance policies. By complying with:our above requests you will help us to complete the audit of your financial statements quickly and efficiently during this busy time of the year. If you have any questions please do not hesitate to call. Of ^ February 10, 1987 4 . _4 .. Frederick J. Ciaschi, C.P.A. John H. Dieters -Hagen, C.P.A. Craig L. Schaufler, C.P.A. Jerry E. Mickelson, C.P.A. John E. Little, C.P.A. Cornelia H. Hill Michael E. Leach, C.P.A. Richard M. McNeilly, C.P.A. John O. Reagan, C.P.A. Thomas K. Van Derzee, C.P.A.' Francis E. Welch, C.P.A. 'Admitted to New York State Bar Supervisor and Town Board Town of Ithaca Ithaca, New York 14850 Ciaschi Dieters -Hagen Schaufler Mickelson Certified Public Accountants and Consultants Terrace Hill Ithaca, New York 14850 607-272-4444 This will confirm our understanding of the arrangements for our examination of the financial statements of the Town of Ithaca, for the year ended December 31, 1986. We will examine the Town balance sheet at December 31, 1986, and the related statements of support, revenues, expenses, changes in fund balances, and changes in financial position for the year then ended, for the purpose of expressing an opinion on them. Our examination will be made in accordance with generally accepted auditing standards and, accordingly, will include such tests of the accounting records and such other auditing procedures as we consider necessary in the circumstances. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected customers, creditors, legal counsel, and banks. At the conclusion of our examination, we will request.certain written representations from you about the financial statements and matters related thereto. Our engagement is subject to the inherent risk that material errors, irregularities, or illegal acts, including fraud or defalcations, if they exist, will not be detected. However, we will inform you of any such matters that come to our attention. We will provide comments and suggestions regarding the accounting systems, controls and procedures as noted during the course of the examination in the form of a management letter to be reviewed in detail with you. CORTLAND ITHACA WATKINS GLEN 301 McNeil Building Cortland, New York 13045 Terrace Hill Ithaca, New York 103 Third Street Watkins Glen, New York 14891 607-753-7439 607-272-4444 607-535-4443 We estimate that our fee for the services outlined above will range between $2,200-$2,500. If our time is less than we have estimated, our fee will accordingly be less. If at any time during the engagement any unforeseen matters should come to our attention requiring a significant extension of our planned time and result in the fee exceeding $2,500, we will consult with you immediately before proceeding. Additional consulting time, correction of bookkeeping errors, or special work which is not in the course of the audit or federal and state report form preparation will be billed at our standard hourly billing rates. We must emphasize our professional services are not limited to the preparation of the audit report and information returns, but are available to you throughout the year for consultation should the need arise. We pride ourselves on being accessible and providing the service you desire. Do not hesitate to call should you have any questions. We will be happy to discuss this letter with you at your convenience. JEL:cs Enclosure March 4, 1987 Ithaca, New York Sincerely, .4 John . Little, Partner iaschi, Dieters -Hagen, Schaufler & Mickelson If the terms of this engagement, as set forth in this letter, are acceptable to you, you may so indicate by signing in the appropriate place designated below and returning a copy to us. Accepted: /�i+-Cc-��—t/�_ Date: TOWN OF ITHACA TOMPKINS COUNTY A TABLE OF CONTENTS Dale --- 51-31 8 FOR DISCUc-^P.I 6NLY i Accountants' Opinion ........................................... 1 Accountants' Report on General Purpose Financial Statements 2 Accountants' Report on Compliance with Laws and Regulations .... 3 Accountants' Report on Internal Control ........................ 4-5 Combined Balance Sheet ......................................... 6-7 Combined Statement of Revenues, Expenditures and Changes in Fund Balances .................... 8-9 Comparative Operating Statement for the General and Special Revenue Funds ..................................... 10-11 Notes to Financial Statements .................................. 12-14 Report on Supplementary Information ............................ 15 Combining Balance Sheet - General Fund ......................... 16 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - General Fund ....................... 17 Combining Balance Sheet - Special Revenue ...................... 18-19 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Special Revenue .................... 20-21 Schedule of Federal Financial Assistance ....................... 22 e-? -L-C-- ACCOUNTANTS' OPINION Supervisor and Town Board Town of Ithaca Tompkins County Ithaca, New York We have examined the Balance Sheet of the various funds of the Town of Ithaca as of December 31, 1986, the related Statement of Revenues, Expenditures and Changes in Fund Balances and Comparative Operating Statement for the General and Special Revenue Funds for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the aforementioned financial statements present fairly the financial position of the various funds of the Town of Ithaca as of December 31, 1986, and the results of operations of such funds for the year then ended, in conformity with generally accepted accounting principles prescribed by the State of New York. �a 'F March 4, 1987 Ithaca, New York - 1 - TOWN OF ITHACA TOMPKINS COUNTY COMBINED BALANCE SHEET DECEMBER 31, 1986 ASSETS Governmental Special General Revenue Cash $ 339,714 Taxes Receivable Other Receivables 22,734 Due from Other Funds Due from Other Governments Restricted Assets Fixed Assets (Net) Provisions to be Made in Future Budgets TOTAL ASSETS $ 362,448 LIABILITIES, DEFERRED REVENUES AND EQUITY Liabilities Accounts Payable $ 12,558 Accrued Liabilities 1,929 Notes Payable Customers Deposits Other Liabilities Due to Other Funds Bond and Long -Term Liabilities Total Liabilities 14,487 Equity Investment in General Fixed Assets Fund Balances - Reserved Encumbrances 10,469 Special Total Reserved 10,469 Fund Balances - Unreserved Appropriated -Ensuing Year's Budget 120,000 Unappropriated 217,492 Total Unreserved 337,492 Total Equity 347,961 TOTAL LIABILITIES, DEFERRED REVENUES & EQUITY $ 362,448 See Notes to Financial Statements - 6 - $ 1,292,381 16,716 88.388 36,276 $ 1,433,761 $ 270,170 5,789 8,407 22.579 306,945 68,987 36,276 105.263 197,009 824,544 1,021,553 1,126,816 $ 1,433,761 - 7 - �Jr Fund Types Fiduciary General Account Groups Debt Capital Fund Types Long -Term Service Projects Trust & Agency Fixed Assets Obligations $ $ 25,731 $ 1,911 $ $ 43 11,150 88,775 1,138,798 8,655,461 $ 88,775 $ 36,881 $ 1,954 $ 1,138,798 $ 8,655,461 $ $ 8 $ 188 $ $ 1,766 8,655,461 8 1,954 8,655,461 1,138,798 1,251 88,775 88,775 1,251 35,622 35,.622 88,775 36,873 $ 88x775 $ 36,881 $ 1,954 $ 1,138,798 $ 81655,461 - 7 - TOWN OF ITHACA TOMPKINS COUNTY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 REVENUES AND OTHER SOURCES Revenues Real Property Taxes Real 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 State Aid Federal Aid Total Revenues Other Sources Operating Transfers Proceeds of obligations TOTAL REVENUES AND OTHER SOURCES EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Transportation Culture and Recreation Home and Community Services Employee Benefits Debt Service (Principal and Interest) Total Expenditures Other Uses Operating Transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Balances, Beginning of Year Fund Balances, End of Year Governmental Special General Revenue $ 298,764 $ 801,994 37,943 548,882 13,409 1,070,196 16,416 22,870 79,994 5,750 21,773 832 310 3,124 16,599 463,086 48,579 74,386 883,967 2,640,940 20,000 97,931 903,967 2,738,871 411,233 404,821 15,433 450 84,097 436,871 145,554 3,873 96,945 1,291,810 98,644 58,544 334,393 851,906 2,530,762 61,000 51,931 912,906 2,582,693 (8,939) 156,178 356,898 970,635 $ 347,959 $ 1,126,813 See Notes to Financial Statements Fund Types Fiduciary Debt Capital Fund Types Service Projects Expendable Trust $ $ $ 9,506 3,3.21 4 2,368 //�✓ d✓ 4� J 16,818 53,941 11,874 74,080 76,901 15,000 730,000 88,775 819,080 -0- 879 106,290 34,538 141,707 96,901 238,608 -0- 0-88,775 88,775 580,472 (543,599) $ 88,775 $ 36,873 $ -0- - 9 - A�� J 4 //�✓ d✓ 4� J TOWN OF ITHACA TOMPKINS COUNTY COMPARATIVE OPERATING STATEMENT FOR THE GENERAL AND SPECIAL REVENUE FUNDS FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 „._ General Fund REVENUES AND OTHER SOURCES Modified Budget Actual Encumbrances Revenues Real Property Taxes $ 298,500 $ 298,764 $ Real Property Tax Items 25,470 37,943 Departmental Income 8,600 13,409 Intergovernmental Charges 28,000 16,416 Use of Money and Property 15,000 22,870 Licenses and Permits 4,300 5,750 Fines and Forfeitures 23,000 21,773 Sale of Property and Compensation for Loss 832 Miscellaneous Local Sources 1,500 3,124 State Aid 368,000 463,086 Federal Aid Total Revenues 772,370 883,967 Other Sources Operating Transfers 20,000 20,000 TOTAL REVENUES AND OTHER SOURCES 792,370 903,967 EXPENDITURES, ENCUMBRANCES AND OTHER USES Expenditures General Government Support 432,836 411,233 Public Safety 18,168 15,433 693 Transportation 94,543 84,097 5,000 Culture and Recreation 175,107 145,554 4,132 Home and Community Services 99,934 96,945 644 Employee Benefits 99,458 98,644 Debt Service (Principal and Interest) Total Expenditures & Encumbrances 920,046 851,906 10,469 Other Uses Operating Transfers 61,000 61,000 TOTAL EXPENDITURES, ENCUMBRANCES AND OTHER USES 981,046 912,906 10,469 Revenues & Other Sources Over (Under) Expenditures, Encumbrances and Other Uses (188,676) (8,939) $ 10,469 Fund Balances - Beginning of Year 248,135 356,897 Fund Balances - End of Year $ 59,459 $ 347,958 See Notes to Financial Statements - 10 - 84,931 57,671 2,985,568 $ 169,268 (308,744) 537,339 $ 2281595 51,931 33,000 2,582,693 68,993 333,882 156,178 970,635 $ 1,126,813 $ 68,993 $ 395,929 Special Revenue Fund Types Variance Vaiiamge Favorable FavorAle (Unfavorable) Modified Budget Actual Encumbrances (Unfavorable) $ 264 $ 801,994 $ 801,994 $ $ 12,473 558,000 548,882 (9,118) 4,809 1,013,000 1,070,196 57,196 (11,584) 7,870 78,180 79,994 1,814 1,450 (1,227) 832 310 310 1,624 1,000 16,599 15,599 95,086 49,000 48,579 (421) 77,719 74,386 (3,333) 111,597 2,578,893 2,640,940 62,047 97,931 97,931 111,597 2,676,824 2,738,871 62,047 21,603 414,973 404,821 6 10,146 2,042 9,968 450 9,518 5,446 627,524 436,871 53,634 137,019 25,421 5,000 3,873 1,127 2,345 1,380,128 1,291,810 15,353 72,965 814 58,544 58,544 404,500 334,393 70,107 57,671 2,900,637 2,530,762 68,993 300,882 84,931 57,671 2,985,568 $ 169,268 (308,744) 537,339 $ 2281595 51,931 33,000 2,582,693 68,993 333,882 156,178 970,635 $ 1,126,813 $ 68,993 $ 395,929 TOWN OF ITHACA TOMPKINS COUNTY NOTES TO FINANCIAL STATEMENTS' DECEMBER 31, 1986 Note 1 - Summary of Significant Accounting Policies f; The following is a summary of significant accounting policies as prescribed by the State of New York in the Uniform System of Accounts of Towns. A. The following funds and account groups were maintained by the Town. 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 and which finance the basic governmental 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 outside the Village. 3. Highway Fund Used to account for revenues and expenditures for part town highway purposes. 4. 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 involving 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 maintenance transactions. Revenues derived from special districts assessment. Federal Revenue Sharing Fund - to account for monies 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 and revenues derived from benefited assessments used for debt retirement. Sewer Fund - established by law to account for revenues derived from benefited assessments used for debt retirement. - 12 - TOWN OF ITHACA TOMPKINS COUNTY NOTES TO FINANCIAL STATEMENTS (CONTINUED) DECEMBER 31, 1986 5. Debt Service Fund Used to account for resources principal on long-term debt. set aside to pay interest and 6. Capital Fund Used to account for capital improvements financed from current monies transferred from other funds, Federal and State grants and proceeds of obligations. 7. Fiduciary Funds: Trust and Agency Funds Used to account for funds held in trust and 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 - recognized when received, except real property taxes which are recognized when earned. Revenues are also accrued at year-end. 2. Expenditures - recognized when paid, except at year-end when expenditures are accrued. 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 member in the New York State Employees' Retirement System. Generally all permanent employees are members of the System. Under the System's method of billing retirement costs, the Town's contribution for 1986, which related to the System's year ended March 31, 1985, was paid in May, 1986 when billed. The Town of Ithaca funds pension costs by budgetary appropriations in the year payable; thus, contributions to the System for the periodfrom April 1, 1985 to December 31, 1986, were not accrued. Such contributions will be budgeted and paid in the year payable. Liability for unbilled retirement costs is reflected in the Long -Term Debt Group of Accounts. 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. - 13 - t �t u set aside to pay interest and 6. Capital Fund Used to account for capital improvements financed from current monies transferred from other funds, Federal and State grants and proceeds of obligations. 7. Fiduciary Funds: Trust and Agency Funds Used to account for funds held in trust and 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 - recognized when received, except real property taxes which are recognized when earned. Revenues are also accrued at year-end. 2. Expenditures - recognized when paid, except at year-end when expenditures are accrued. 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 member in the New York State Employees' Retirement System. Generally all permanent employees are members of the System. Under the System's method of billing retirement costs, the Town's contribution for 1986, which related to the System's year ended March 31, 1985, was paid in May, 1986 when billed. The Town of Ithaca funds pension costs by budgetary appropriations in the year payable; thus, contributions to the System for the periodfrom April 1, 1985 to December 31, 1986, were not accrued. Such contributions will be budgeted and paid in the year payable. Liability for unbilled retirement costs is reflected in the Long -Term Debt Group of Accounts. 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. - 13 - TOWN OF ITHACA TOMPKINS COUNTY NOTES TO FINANCIAL STATEMENTS (CONTINUED) DECEMBER 31. 1986 Note 4 - Federal Revenue Sharin Federal revenue sharing includes Entitlement Periods 16 and 17. Note 5 - Bond Anticipation Notes The bond anticipation notes are for assessable water and sewer improvements which are a town wide function. Note 6 - Southern Cayuga Lake Intermunicipal Water Commission The Town of Ithaca is a participant in the Southern Cayuga Lake Intermunicipal Water Commission (locally known as the Bolton Point Water Project) along with the Towns of Lansing and Dryden and the Villages of Lansing and Cayuga Heights. The Supervisor of the Town of Ithaca serves as Treasurer for the Water Commission, however, the Commission operates as a separate entity and submits a joint activity annual report under separate cover. The joint activity serial bonds shown in the Long -Term Debt Account Group, is the Town of Ithaca's portion of the joint indebtedness of the Water Commission and is in actuality a contingent liability. The Water Commission pays the principal and interest payments on these bonds from water sale revenues and benefit assessment proceeds received from each participating municipality. Note 7 - Ithaca Area Waste Water Treattgent Plant US(" Wu`rL�� "V V� Note 8 The Town of It aca is also a articipant in he joint acti ity known as the Ithac Area Waste ater Treatmen Plant. The her participa is are the Town of Dr den and the C ty of Ithaca. The City of I aca has custo y of the joint activi money. Co struction of the treatment lant began in the spring of 1984 an the interfu transfer re lected in the ewer Fund in the amount of $530,000.00 was a tra sfer to the ewer joint acivity. This liability is reflected in the Long- erm Debt Acco nt Group. The\BAN'S will be reduced by the 75% federal share a d the 12.5% tate share of he project reimbursement before perm\\anent financ - Water and Sewer Funds is arranged. ANswer of water and wer rents was done at for ment of the wat r rents due th joint of trents due the City of Ithaca were Wateewer Funds have een done begi ning willue to be done in t e future. Dece ber 31, 1986 and ccrual water activity and the ayment also a crued. Accruals 'n the with t \ 1986 fiscal ye r and Supervisor and Town Board Town of Ithaca Tompkins County Ithaca, New York The financial statements and our report thereon are set forth on pages 1 to 14, inclusive of this report. Our examination was made primarily for the purpose of rendering an opinion on these basic financial statements, taken as a whole. The other data included in this report on pages 16 to 22, inclusive, although not considered necessary for a fair presentation of financial position and results of operations, are presented primarily for supplemental analytical purposes. This additional data for the year ended December 31, 1986, has been subjected to the audit procedures applied in the examination of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statenti!Ats taken as a whole. c March 4, 1987 Ithaca, New York - 15 - Cash Other Receivables TOTAL ASSETS Liabilities Accounts Payable Accrued Liabilities Total Liabilities Fund Balances - Reserved Encumbrances Total Reserved TOWN OF ITHACA TOMPKINS COUNTY COMBINING BALANCE SHEET GENERAL FUND DECEMBER 31, 1986 ASSETS Total M� t`f Town Wide Part Town - $ 339,714 $ 111,625 22,734 8,882 $_362..,448 $_120 507 LIABILITIES, DEFERRED REVENUES AND EQUITY Fund Balances - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved Total Equity TOTAL LIABILITIES, DEFERRED REVENUES & EQUITY $ 228,089 13,852 $_241, 941 $ 12,558. $ 4,293 $ 8,265 1,929 517 1,412 14,487 4,810 9,677 10,469 5,693 4,776 10,469 5,693 4,776 120,000 70,000 50,000 217,492 40,004 177,488 337,492 110,004 227,488 347,961 115,697 232,264 $--]62,448 $_120._507 $ 241,941 See Accountants' Report on Supplementary Information - 16 - EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Transportation Culture and Recreation Home and Community Services Employee Benefits Total Expenditures Other Uses Operating transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses ' 411.233 15,433 84,097 145,554 96,945 98,644 851,906 61,000 912,906 (8,939) 391.717 12,609 74,679 86,722 70,508 636,235 636,235 (26,752) Fund Balances, Beginning of Year 356,897 142,445 Fund Balances, End of Year $ 347,958 $_115,._693 See Accountants' Report on Supplementary Information - 17 - 19.516 2,824 9,418 58,832 96,945 28,136 215,671 61,000 276,671 17,813 214,452 $ 232,265 TOWN OF ITHACA TOMPKINS COUNTY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND,jALANCES GENERAL FUND sk•,� FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 j REVENUES AND OTHER SOURCES Total Town Wide Part Town Revenues Real Property Taxes $ 298,764 $ 293,500 $ 5,264 Real Property Tax Items 37,943 14,139 23,804 Departmental Income 13,409 2,307 11,102 Intergovernmental Charges 16,416 16,416 Use of Money and Property 22,870 9,992 12,878 Licenses and Permits 5,750 5,750 Fines and Forfeitures 21,773 21,773 Sale of property and compensation for loss 832 832 Miscellaneous Local Sources 3,124 3,124 State Aid 463,086 221,650 241,436 Total Revenues 883,967 589,483 294,484 Other Sources Operating transfers 20,000 20,000 TOTAL REVENUES AND OTHER SOURCES 903,967 609,483 294,484 EXPENDITURES AND OTHER USES Expenditures General Government Support Public Safety Transportation Culture and Recreation Home and Community Services Employee Benefits Total Expenditures Other Uses Operating transfers TOTAL EXPENDITURES AND OTHER USES Revenues and Other Sources Over (Under) Expenditures and Other Uses ' 411.233 15,433 84,097 145,554 96,945 98,644 851,906 61,000 912,906 (8,939) 391.717 12,609 74,679 86,722 70,508 636,235 636,235 (26,752) Fund Balances, Beginning of Year 356,897 142,445 Fund Balances, End of Year $ 347,958 $_115,._693 See Accountants' Report on Supplementary Information - 17 - 19.516 2,824 9,418 58,832 96,945 28,136 215,671 61,000 276,671 17,813 214,452 $ 232,265 TOWN OF ITHACA TOMPKINS COUNTY COMBINING BALANCE SHEET SPECIAL REVENUE DECEMBER 31, 1986 ASSETS Cash Taxes receivable Other Receivables Due from Other Funds Restricted Assets TOTAL ASSETS Total $1,292,381 16,716 88,388 36,276 $1,433,761 Federal Revenue Highway Sharing $ 455,146 $ 91,214 37,654 134 $ 529,076 $ 91,348 LIABILITIES, DEFERRED REVENUES AND EQUITY Liabilities Accounts Payable Accrued Liabilities Customer Deposits Other Liabilities Total Liabilities Fund Balances - Reserved Encumbrances Special Total Reserved Fund Balances - Unreserved Appropriated -Ensuing Year's Budget Unappropriated Total Unreserved Total Equity TOTAL LIABILITIES, DEFERRED REVENUES & EQUITY $ 270,170 5,789 8,407 22,579 306,945 68,987 36,276 105,263 197,009 824,544 1,021,553 1,126,816 $1,433,761 $ 7,691 $ 6 5,789 13,480 6 43,634 36,276 79,910 93,000 342,686 435,686 515,596 10,600 10,600 74,009 6,733 80,742 91,342 $ 529,076 = $ 91,348 See Accountants' Report on Supplementary Information - 18 - Water District $ 250 ,134 7,382 17 -7rO Sewer District $ 449,876 9,334 17,850 $ 290,266 = $ 477,060 $ 164,665 $ 97,720 44,885 8,407 16,289 88 6,290 189,361 104,010 14,753 14,753 20,000 66,152 373,050 86,152 373,050 100,905 373,050 $ 290,266 1,038 $ 477,060 Lighting District Fire Protection District $ 1,126 $ 44,885 $ 1,126 $ 44,885 $ 88 $ 88 10,000 1,038 34,885 1,038 44,885 1,038 44,885 $ 1,126 $ 44,885 - 19 - TOWN OF ITHACA TOMPKINS COUNTY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES SPECIAL REVENUE FOR THE FISCAL YEAR ENDED DECEMBER 31, 1986 REVENUES AND OTHER SOURCES Federal Revenue Total Highway Sharing Revenues Real Property Taxes $ 801,994 Real Property Tax Items 548,882 Departmental Income 1,070,196 Intergovernmental Charges Use of Money and Property 79,994 Sale of Property and Compensation for Loss 310 Miscellaneous Local Sources 16,599 State Aid 48,579 Federal Aid 74,386 Total Revenues 2,640,940 Other Sources Operating Transfers 97,931 TOTAL REVENUES AND OTHER SOURCES 2,738,871 EXPENDITURES AND OTHER USES Expenditures General Government Support 404,821 Public Safety 450 Transportation 436,871 Culture and Recreation 3,873 Home and Community Services 1,291,810 Employee Benefits 58,544 Debt Service (Principal and Interest) 334,393 Total Expenditures 2,530,762 Other Uses Operating Transfers 51,931 TOTAL EXPENDITURES AND OTHER USES 2,582,693 Revenues and Other Sources Over (Under) Expenditures and Other Uses 156,178 $ 415,400 $ 30,903 48,579 517,498 61,000 578,498 406,007 463,857 463,857 114,641 Fund Balances, Beginning of Year 970,635 400,954 Fund Balances, End of Year $1,126,813 $ 515,595 See Accountants' Report on Supplementary Information - 20 - 74,386 81,178 81.178 15,097 450 26,014 3,873 13,903 624 59,961 51,931 111,892 (30,714) 122,055 $ 91,341 389,724 4,850 900,957 376,950 70 125,097 209,296 1,026,124 586,246 4,850 389,724 1,026,124 586,246 4,850 389,724 (14,708) 82,373 296 4,290 115,614 ' 741 40,595 $ 100,906 Fire ,,✓`;i'..�1 7 _ Water Sewer Lighting Protection District District District District $ $ $ 4,870 $ 381,724 299,163 245,743 3,976 663,949 399,820 11073 22036 276 8,314 720 974,485 668,619 5,146 394,014 36,931 1,011,416 668,619 5,146 394,014 389,724 4,850 900,957 376,950 70 125,097 209,296 1,026,124 586,246 4,850 389,724 1,026,124 586,246 4,850 389,724 (14,708) 82,373 296 4,290 115,614 290,676 741 40,595 $ 100,906 $ 373,049 $ 1,037 $ 44,885 - 21 - TOWN OF ITHACA TOMPKINS COUNTY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE ,rx•,;:� FOR THE FISCAL YEAR ENDED DECEMBER 31 1986 `"' '' AV Beginning Ending Balance Revenue Balance 1/1/86 Recognized Expenditures 12/31/86 Program Title Federal Revenue Sharing $ 11,988 $ 74,386 $ 741386 $ 11,988 Capital Projects -0- 53,941 53,941 -0- TOTAL $ 11,988 $128,327 $ 128,327 $ 11,988 See Accountants' Report on Supplementary Information - 22 - REPORT OF EXAMINATION OF THE TOWN OF ITHACA OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS EDWARD V. REGAN Comptroller STATE OF NEW YORK ll OFFICE OF THE STATE COMPTROLLER Ib ALBANY, NEW YORK ' 12236 OCC at.% EDWARD V. REGAN •87M-624 STATE COMPTROLLER January 1, 1986 - December 31, 1986 Report Filed - AU6 3 1 1987 REPORT ON FINANCE RELATED MATTERS 4. TO THE SUPERVISOR AND MEMBERS OF THE TOWN BOARD OF THE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK: Pursuant to the provisions of Article 3 of the General Municipal Law, the Office of the State Comptroller has the responsibility to examine the financial affairs of the Town of Ithaca. The management of the Town of Ithaca is responsible for its financial affairs. This includes establishing and maintaining systems of internal controls to provide reasonable, but not absolute, assurance that resources are safeguarded; transactions are executed in accordance with management's authorization; appropriate financial reports are prepared; and there is compliance with applicable laws, rules and regulations. ,;..; The town has engaged independent public accountants for the year ended December 31, 1986 who have issued their reports on the general purpose financial statements, the systems of internal controls, and compliance with certain applicable laws, rules and regulations. Our examination, to the extent practicable, has not duplicated the work performed by such other independent public accountants. .1i Our examination for the year ended December 31, 1986 included such tests of the accounting records and such other procedures as we considered necessary in the circumstances. The scope of our examination ' consisted of the items listed below: =1 0 �. A determination of compliance with applicable laws, rules and regulations relating to budgeting, competitive bidding, claims, payrolls, borrowings, investments and cash management and retirement reporting; and Town of Ithaca Page 1 ° An assessment of the fiscal practices and procedures of the town justice court to determine whether there are appropriate control systems to record and report transactions accurately and in a timely :i'• manner. Our examination resulted in certain findings and recommendations which are reported in the following Findings and Recommendations section of this Report of Examination. Albany, New York May 20, 1987 0//��}} Very// truly yours, ��11 Ice of I/W slate c� t 014 OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS Town of Ithaca Page 2 Findings and Recommendations Overdrawn Appropriations Notwithstanding the fact that an encumbrance system was in place, certain individual appropriation accounts in the town -wide general, part -town general, part -town highway, federal revenue sharing, water and sewer funds were overdrawn in varying amounts at December 31, 1986. We noted that the town board authorized retroactive budgetary modifications at its January 12 and 27, 1987 meetings, to cover the aforementioned overdrafts. Town Law, §117 provides that no expenditure shall be made nor any contract involving the expenditure of money or the incurring of any monetary liability be entered into unless an amount has been appropriated for the particular purpose and is available. Also, Town Law, §125 provides that the supervisor shall not permit any fund or appropriation account to be overdrawn at any time. The annual operating budget of the town represents an orderly financial plan for the operation of town activities. The appropriations in it represent choices by the town board as to the allocation of town resources to specific purposes and establish spending limits for these various purposes. Therefore, the requirement that an appropriation be available prior to an expenditure being made is more than just a legal formality. This is also a requirement of effective budgetary control, needed to insure that moneys are available for expenditure for each of the purposes enumerated in the budget. Failure to limit expenditures to available appropriations creates the risk that money may not be available when required for necessary expenditures. Employee Retirement System Benefits A review of town records indicated that in certain instances the town board did not offer employees who worked part-time or employees who worked full-time in a temporary status the option to enroll in the New York State Employees' Retirement System. The town, as an employer, has the responsibility to ensure that all eligible employees are afforded the opportunity to join the system. Accordingly, Retirement and Social Security Law, §45, effective August 2, 1986, requires the employer to inform each employee whose membership in the retirement system is optional, in writing, of the right to join the system. Additionally, the town should ensure that all employees who join the retirement system are enrolled in a timely manner, to ensure the proper and accurate calculation of service time and resulting benefits for future retirement benefits. Town of Ithaca Page 3 This information has been furnished to the New York State Employees' Retirement System and they have contacted the town regarding membership of part-time and temporary employees. Departmental Approval of Claims Certain claims were audited and ordered paid by the town board without evidence of approval by the officer or employee whose actions gave rise or origin to such claims. Except as otherwise provided by law, not herein applicable, all claims prior to audit and allowance by the board, shall be accompanied by a statement by the officer or employee whose action gave rise or origin to the claims that he approves the claims and that the service was actually rendered or supplies or equipment actually delivered (Town Law, §118(1)). Departmental review and approval of claims prior to board audit provides assurance that expenditures of town funds are for goods and services actually received. Prior to submission to the town board for audit and allowance, appropriate departmental personnel should review and approve all claims for which they are responsible. Monthly Gas Allowances During 1986 lump -sum payments were made to the school crossing guards for "monthly gas allowances" for employee use of personally owned vehicles for town business. There is no statutory authority for such lump -sum payments. The town board may allow a claim of an employee for actual and necessary expenses for travel or it may determine by resolution to allow and pay an employee a reasonable mileage allowance for the use of his own automobile for each mile actually and necessarily traveled by him in the performance of the duties of the position (Town Law, §116(1)). Such lump -sum payments could result in payments for expenses not actually incurred. Civil Service Certification of Payrolls There was no indication that payrolls were submitted to the Tompkins County Personnel Office for certification as required by Civil Service Law, §100. Town of Ithaca Page 4 Failure to exercise the internal control measure provided by the payroll certification requirement increases the risk that erroneous payments could be made and go undetected. Payrolls should be presented to the Tompkins County Personnel Office for certification in compliance with the above cited statute and copies of such certification retained on file in the town. Town Justice Court Town Justice Merton J. Wallenbeck No evidence was found to indicate that the justice reconciled recorded cash assets to amounts on deposit in his official bank account and recorded court liabilities as required by proper internal control. As a result, at the date of our review, February 28, 1987, a balance of $1,366.06 was on deposit in the justice's official bank account which could not be readily identified with court accounting records. An effort should be made by the justice to identify and distribute these moneys to the person or persons entitled thereto. Also, we recommend that monthly cash reconciliations be performed in order to establish control over court cash and permit timely identification and correction of any errors. Town Justice Warren A. Blye The justice's court records did not indicate that cash assets were reconciled to amounts on deposit in his official bank account and recorded liabilities as required by proper internal accounting control. Consequently, at February 28, 1987, the date of our review, a balance of $664.69 was on deposit in the justice's bank account which could not be readily identified with court records. The justice should make an effort to identify and distribute these moneys to the person or persons entitled thereto. Additionally, monthly cash reconciliations should be performed in order to improve internal control over cash assets and permit timely identification and correction of any errors. Town of Ithaca Page 5 AC 2324 (Rev. 8187) r<cic�5� EDWARD V. REGAN STATE COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER ALBANY, NEW YORK 12236 Jean H. Swartwood, Clerk Town of Ithaca 126 E. Seneca Street Ithaca, N.Y. 14850 Dear Ms. Swartwood: December 14, 1987 Southern Cayuga Lake Intermunicipal Water Commission Town of Ithaca, et al Village or Cayuga Heights, et al DEC ' 61987 f Enclosed is a report of examination relating to the above named municipality or district completed by examiners from this department. The examination was made, and report prepared, in accordance with Article 3 of the General Municipal Law. A copy of the report has been filed with the clerk or secretary of the municipality or district who is responsible for filing such report and making it available for public inspection. Yours very truly, WILLIAM J. CUN GRAM Assistant Directo Bureau of Municipal Affairs Examinations WJ C: Enc. mg AC 2296 (Rev. 4185) EDWARD V. REGAN STATE COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER ALBANY, NEW YORK 12236 December 14, 1987 Southern Cayuga Lake Intermunicipal Water Commissio Town of Ithaca, et al Village of Cayuga Heights, et al Leah Carpenter, Recording Secretary SCLIWC Town of Ithaca, et.al Village of Cayuga Heights, et al 1402 East Shore Drive Ithaca, N.Y. 14850 Dear Ms. Carpenter: Enclosed is a report of examination relating to the above named municipality or district completed by examiners from this department. The examination was made, and report prepared, in accordance with Article 3 of the General Municipal Law. We request that the report be studied by all appropriate officials. Also enclosed is a copy of Section 35 of the General Municipal Law which addresses the filing and publication requirements relating to this report. Yours very tru Iy, WI LIAM J. CUN GHAM Assistant Direct Bureau of Municipal Affairs Examinations WJC: mg Enc. AC 2296-N (Rev. 2/84) GENERAL MUNICIPAL LAW - SECTION 35 FILING OF REPORT OF EXAMINATION AND NOTICE THEREOF Section 35. Filing of report of examination and notice thereof. 1. A report of such examination shall be made and shall be filed in the office of the State Comptroller and in the office of the clerk of the municipal corporation, district, agency or activity, or with the secretary if there is no clerk. An additional copy thereof shall be filed with the chief fiscal officer, except that in the case of a school district, such additional copy shall be filed in the office of the chairman of the board of trustees, the president of the board of education or the sole trustee, as the case may be. When so filed, each such report and copy thereof shall be a public record open to inspection by any interested person. 2. (a) .Within ten days after the report of such examination is filed with the clerk of the municipal corporation, district, agency or activity, or with the secretary if there is no clerk, he shall give public notice thereof in substantially the following form: "Notice is hereby given that the State Comptroller has caused the fiscal affairs of (name of municipal corporation, district, agency or activity) for the period beginning on ................................................ and ending. on ............... ....................................... . to be examined, and that the report of such examination has-been filed in my office where it is available as a public record for inspection by all interested persons." (b) Except as otherwise provided for a common school district, the clerk, or secretary if there is no clerk, shall cause such notice to be published at least once in the official newspaper, or if there be no official newspaper, in a newspaper having general circulation in the municipal cor- poration, district or area served by the agency or activity. If there be no newspaper having general circulation, the clerk, or the secretary if there is no clerk, shall post such notice conspicuously in ten public places in the municipal corporation, district or area served. In a common school dis- trict which maintains a home school, the clerk shall post such notice on the front door of the schoolhouse. In a common school district which does not maintain a home school, the clerk shall post such notice conspicuously in at least five public places in the district. (c) The clerk of every municipal corporation, district, agency and activity or the secretary if there is no clerk, shall file in his office proof of the publication or posting of notices pursuant to this section. The proof so filed shall be in such form as may be; prescribed by the State Comptroller. (d) In each school district subject to the jurisdiction of a district superintendent, under the provisions of Article forty-five of the Education Law, such district superintendent shall ascer- tain that the public notice required by this subdivision has been published or posted, as the case may be. 3. The clerk, or secretary if there is no clerk, shall present the report of the examination to the governing body of the municipal corporation, district agency or activity for its consideration at the first meeting thereof held after the filing of the report with the clerk or secretary. NOTE: Proof of publication shall be filed in the office of the Clerk of the Municipality or District. DO NOT SEND IT TO THE STATE COMPTROLLER AC 2612 (12183) State of New York OFFICE OF THE STATE COMPTROLLER NOTICE NOTICE IS HEREBY GIVEN THAT THE S"FATE COMPTROLLER HAS CAUSED AN EXAMINATION TO BE MADE OF THE ACCOUNTS AND FISCAL AFFAIRS OF SOUTHERN CAYUGA LAKE INTERMUNICIPAL WATER COMMISSION - TOWNS OF ITHACA, DRYDEN AND LANSING - VILLAGES OF CAYUGA HEIGHTS AND LANSING - COUNTY OF TOMPKINS FOR THE PERIOD BEGINNING ON JANUARY 1, 1986 AND ENDING ON DECEMBER 31, 1986 THE REPORT OF SUCH EXAMINATION HAS BEEN FILED IN MY OFFICE WHERE IT IS A PUBLIC RECORD, AVAILABLE FOR 'INSPECTION BY ALL INTERESTED PERSONS. CLE=RK. (This notice is to be published at least once in accordance with the provisions of General Municipal Law, Section 35, as enclosed). AC 2296-C (2/82) FJLCIN BELOW (1) or (2) - whichever applies: (1) I CERTIFY that the of CERTIFICATION OF CLERK TO BE FILED WITH PROOF OF PUBLICATION Dated -f�;/a /Z 7 -7 (Signed) or is the official newspaper (2) I CERTIFY that (Name of Municipality, District, Agency or Activity) has no official newspaper but that the (Name of Newspaper) is a newspaper having general circulation in such municipality, district, or area served by such agency or activity. Dated (Signed) Clerk -Secretary State of New York OFFICE OF THE STATE COMPTROLLER NOTICE Notice is hereby given that the State Comptroller has caused an examination to be made of the accounts and fiscal affairs of the Southern Cayuga Lake Intermunicipal Water Commission - Towns of Ithaca, Dryden and Lansing - Villages of Cayuga Heights and Lansing, County of Tompkins for the Period beginning on January 1, 1986 and ending on December 31, 1986. The report of such examination has been filed in my office where it is a public record, available for inspection by all interested persons. Jean H. Swartwood Town Clerk PUBLISH: December 24, 1987 REPORT OF EXAMINATION OF THE ,SOUTHEAN CAYUGA LAKE INTERMUNICIPAL WATER COMMISSION TOWN OF ITHACA, DRYDEN AND LANSING VILLAGES OF CAYUGA HEIGHTS AND LANSING OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS EDWARD V. REGAN Comptroller STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER *LLW1 ALBANY, NEW YORK 12236 87M-883 EDWARD V.REGAN STATE COMPTROLLER January 1, 1986 - December 31, 1986 Report Filed - REPORT ON FINANCE RELATED MATTERS TO THE CHAIRMAN AND MEMBERS OF THE COMMISSION OF THE SOUTHERN CAYUGA LAKE INTERMUNICIPAL WATER COMMISSION TOMPKINS COUNTY, NEW YORK: Pursuant to the provisions of Article 3 of the General Municipal Law, the Office of the State Comptroller has the responsibility to examine into the financial affairs of the Southern Cayuga Lake Intermunicipal Water Commission. The management of the Southern Cayuga Lake Intermunicipal Water Commission is responsible for its financial affairs. This responsibility includes establishing and maintaining systems of internal controls to provide reasonable, but not absolute, assurance that resources are safeguarded; transactions are executed in accordance with management's authorization; appropriate financial reports are prepared; and applicable laws, rules and regulations are observed. The intermunicipal water commission has engaged independent public accountants for the year ended December 31, 1986 who have issued their reports on the financial statements, the systems of internal controls, and compliance with certain applicable laws, rules and regulations. Our examination, to the extent practicable, has not duplicated the work performed by such other independent public accountants. Our examination for the year ended December 31, 1986 included such tests of the accounting records and such other procedures as we considered necessary in the circumstances. The scope of our examination consisted of the following: ° A determination of compliance with applicable laws, rules and regulations relating to budgeting, cash management and investments, borrowing, revenues and expenditures. Southern Cayuga Lake Intermunicipal Water Commission Towns of Ithaca, Dryden and Lansing and the Villages of Cayuga Feights and Lansing Page 1 Our examination resulted in certain findings and recommendations which are reported in the following Findings and Recommendations section of this Report of Examination. The findings and recommendations included in the independent public accountant's reports are not repeated in this report. Very truly yours, 011ce o� f�e, �Ea% �ompENeifer OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS Albany, New York September 17, 1987 Southern Cayuga Lake Intermunicipal Water Commission Towns of Ithaca, Dryden and Lansing and the Villages of Cayuga Heights and Lansing Page 2 FINDINGS AND RECOMMENDATIONS Budgetary Transfers and Accounting Budgetary transfers were made to cover 1986 overdrawn appropriation accounts nearly two months after the close of the fiscal year. Also, certain expenditures were charged to appropriation accounts having sufficient uncommitted balances instead of appropriation accounts to which the expenditures were properly chargeable. Town Law, §117 provides that no expenditure shall be made nor any contract involving the expenditure of money or the incurring of any monetary liability be entered into unless an amount has been appropriated for the particular purpose and is available. Also, Town Law, §119 provides that no warrant shall be drawn against one fund or appropriation account to pay a claim Chargeable to another fund or appropriation account. The failure to monitor the availability of appropriations prior to expenditure of funds can result, as in this instance, in overdrawn appropriations and charging expenditures to the incorrect appropriation account results in a distortion of expenditures. No Written Investment Pplicy The Southern Cayuga Lake Intermunicipal Water Commission has not established or adopted a written investment policy. Such a written investment policy should be adopted and approved by the commission and should include at a minimum; the official designated by the governing board to make investment transactions, the permissible types of investments and the guidelines to be adhered to for each type of investment, an approved list of depositaries and trading partners with investment limits, and the type of records and controls that are required to safeguard the investments. The objectives of a written investment policy are to provide reasonable assurance: ° That assets are safeguarded. ° That investments will mature when cash is required to finance operations. ° That there will be a competitive rate of return on investments. The investment policy should comply with statute and be periodically reviewed and revised as necessary to reflect changes in available investment opportunities and market conditions. For guidance in this area, we recommend that the commission refer to Section 2 of the publication issued by the Office of the State Comptroller entitled "Financial Management Guide for Local Governments". Southern Cayuga Lake Intermunicipal Water Commission Towns of Ithaca, Dryden and Lansing and the Villages of Cayuga Heights and Lansing Page 3 Payroll Certifications Payrolls were not certified by an official having direct supervision of the employees listed therein. Also, there was no indication that payrolls were submitted to the Tompkins County Personnel Officer for certification as required by Civil Service Law, §100. The official or officials responsible for supervising employees should certify each payroll to the effect that services indicated thereon were actually performed (Town Law, §120). In addition, payrolls should be periodically submitted to the county personnel officer for certification in order to comply with the above cited section of Civil Service Law. Certification by the county personnel officer provides assurance that employees are properly classified in civil service titles and certification by the appropriate supervising official provides assurance 'that employees are being compensated for work actually performed. Cash Awards In 1986, four employees of the commission were paid cash awards of $100 each on the anniversary of their tenth year of employment service. In the absence of provision therefor in a collective bargaining agreement, there is no statutory authority for such awards since they constitute gifts of public moneys. Southern Cayuga Lake Intermunicipal Water Commission Towns of Ithaca, Dryden and Lansing and the Villages of Cayuga Heights and Lansing Page 4 AC 2296 (Rev. 4185) STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER ALBANY, NEW YORK 12236 Pc[iswF August 31, 1987 EDWARD V. REGAN STATE COMPTROLLER Jean Swartwood, Clerk Town of Ithaca 126 East Seneca Street Ithaca, N.Y. 14850 Dear Ms. Swartwood: p ��0ML� Jt� I' 21987 ,-TOWN OF ITFiACA Town of Ithaca Enclosed is a report of examination relating to the above named municipality or district completed by examiners from this department. The examination was made, and report prepared, in accordance with Article 3 of the General Municipal Law. We request that the report be studied by all appropriate officials. Also enclosed is a copy of Section 35 of the General Municipal Law which addresses the filing and publication requirements relating to this report. Yours very tru Iy, WILLIAM J. CU INGHAM Assistant Dire or Bureau of Municipal Affairs Examinations WJC: mg Enc. AC 2296-H (Rev. 1/8i) GENERAL MUNICIPAL LAW - SECTION 35 FILING OF REPORT OF EXAMINATION AND NOTICE THEREOF Section 35. Filing of report of examination and notice thereof. 1. A report of such examination shall be made and shall be filed in the office of the State Comptroller and in the office of the clerk of the municipal corporation, district, agency or activity, or with the secretary if there is no clerk. An additional copy thereof shall be filed with the chief fiscal officer, except that in the case of a school district, such additional copy shall be filed in the office of the chairman of the board of trustees, the president of the board of education or the sole trustee, as the case may be. When so filed, each such report and copy thereof shall be a public record open to inspection by any interested person. 2. (a) Within ten days after the report of such examination is filed with the clerk of the municipal corporation, district, agency or activity, or with the secretary if there is no clerk, he shall give public notice thereof in substantially the following form: "Notice is hereby given that the State Comptroller has caused the fiscal affairs of (name of municipal corporation, district, agency or activity) for the period beginning on ................................................ and ending on ............... ....................................... . to be examined, and that the report of such examination has been filed in my office where it is available as a public record for inspection by all interested persons." (b) Except as otherwise provided for a common school district, the clerk, or secretary if there is no clerk, shall cause such notice to be published at least once in the official newspaper, or if there be no official newspaper, in a newspaper having general circulation in the municipal cor- poration, district or area served by the agency or activity. If there be no newspaper having general circulation, the Clerk, or the secretary if there is no clerk, shall post such notice conspicuously in ten public places in the municipal corporation, district or area served. In a common .school dis- trict which maintains a home school, the clerk shall post such notice on the front door of the schoolhouse. In a common school district which does not maintain a home school, the clerk shall post such notice conspicuously in at least five public places in the district. (c) The clerk of every municipal corporation, district, agency and activity or the secretary if there is no clerk, shall file in his office proof of the publication or posting of notices pursuant to this section. The proof so filed shall be in such form as may be prescribed by the State Comptroller. (d) In each school district subject to the jurisdiction of a district superintendent, under the provisions of Article forty-five of the Education Law, such district superintendent shall ascer- tain that the public notice required by this subdivision has been published or posted, as the case may be. 3. The clerk, or secretary if there is no clerk, shall present the report of the examination to the governing body of the municipal corporation, district agency or activity for its consideration at the first meeting thereof held after the filing of the report with the clerk or secretary. NOTE: Proof of publication shall be filed in the office of the Clerk of the Municipality or District. DO NOT SEND IT TO THE STATE COMPTROLLER AC 2612 (12/83) State of New York OFFICE OF THE STATE COMPTROLLER NOTICE NOTICE IS HEREBY GIVEN THAT THE STATE COMPTROLLER HAS CAUSED AN EXAMINATION TO BE MADE OF THE ACCOUNTS AND FISCAL AFFAIRS OF TOWN OF ITHACA - TOMPKINS COUNTY FOR THE PERIOD BEGINNING ON JANUARY 1,,1986 AND ENDING ON DECEMBER 31, 1986 THE REPORT OF SUCH EXAMINATION HAS BEEN FILED IN MY OFFICE WHERE IT IS A PUBLIC RECORD, AVAILABLE FOR INSPECTION BY ALL INTERESTED PERSONS. CLERK (This notice is to be published at least once in accordance with the provisions of General Municipal Law, Section 35, as enclosed). AC 2296-C (2/82) FILL IN BELOW (1) or (2) - whichever applies: CERTIFICATION OF CLERK TO BE FILED WITH PROOF OF PUBLICATION (1) I CERTIFY that the (Name of Newspaper) is the official newspaper of (Name of Municipality, District, Agency or Activity) Dated (Signed) Clerk -Secretary (2) I CERTIFY that (Name of Municipality, District, Agency or Activity) has no official newspaper but that the(Name of Newspaper) is a newspaper having general circulation in such municipality, district, or area served by such agency or activity. Dated (Signed) Clerk -Secretary State of New York OFFICE OF THE STATE COMPTROLLER NOTICE Notice is hereby given that the State Comptroller has caused an examination to be made of the accounts and fiscal affairs of the Town of Ithaca - Tcnpkins County for the period beginning on January 1, 1986 and ending on December 31, 1986. The report of such examination has been filed in my office where it is a public record, available for inspection by all interested persons. Jean H. Swartwood Town Clerk PUBLISH: September 25, 1987