HomeMy WebLinkAboutAnnual Financial Reports - 1984AC 1946 (Rev. 10/81)
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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
L ALBANY, NEW YORK 12236
Thank you for your annual financial report received on
FEB 2 51995 1711
Very truly yours,
f
By
r
Office tffioo State Co p ollen M. N --;5 �':;`�--•�•�.;_ ,
Division of Municipals ffairs
Alfred t�Smith Stele Office puildirrp ,� - ` Z"_'^«•�""�`_'�•+.m.-•
AlbanY'I:New York 7?236
TO:
L5 ((A' I S L i°J L55 1112'6 East Seneca St.
23
r_CR Z B IqR)
Ithaca, N.Y
i
I �` �A
TOWN OF: �11-HA A -i. itii,t~f,I;ii
14850
TOWN TYPE
SUBURBAN
FIRST CLASS * XX
SECOND CLASS
* UNIFORM ANNUAL FINANCIAL REPORT
TOWN OF
IN THE COUNTY OF TOMPKTNS
FOR THE FISCAL YEAR ENDED nF.OF.MRFR 41, 1QS4
* AUTHORIZATION *
Article 3, Section 30 of the General Municipal Law
"1.***every municipal corporation***shall annually make a report of its financial condition to the comptroller. Such report
shall be made by the chief fiscal officer of each municipal corporation*lhh .'
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 report.***."
' STATE OF NEW YORK
Revised 12/84
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEW XOPS 12236
• TABLE OF CONTENTS
* COMBINED FINANCIAL STATEMENTS 'r
Page
Combined Balance Sheet - All Fund Types and Account Groups .................................... 1
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental
Fund Types and Expendable Trust Funds ....................................................... 11
Combined Statement of Revenues, Expenditures, Encumbrances and Changes in Fund Balances - Budget
and Actual - General and Special Revenue Fund Types ......................................... 13
Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balances - All
Proprietary Fund Types and Similar Funds .................................................... 17
Combined Statement of Changes in Financia]. Position - All Proprietary Fund Types and Similar
Trust Funds................................................................................. 18
Notes to Financial Statements................................................................. 19
* INDIVIDUAL FINANCIAL STATEMENTS
-GOVERNMENTAL FUND TYPES -
GENERAL
(A) General Fund - Townwide
Balance Sheet........................................................................... A - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... A - 3
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... A - 4
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... A - 5
(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 Balance (Reserved and Unreserved) ........................... B - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... B - 4
SPECIAL REVENUE.
(DA) Highway Fund - Townwide
Balance Sheet........................................................................... DA - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... DA -•2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... DA - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... DA - 4
1
TABLE OF CONTENTS
Page
SPECIAL REVENUE (Continued)
(DB) Highway Fund - Part Town
Balance Sheet........................................................................... DB - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... DB - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... 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 Balance (Reserved and Unreserved) ...........................
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 Balance (Reserved and Unreserved) ...........................
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 Balance (Reserved and Unreserved) ........................... F - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... F - 4
(G) Sewer Fund
Balance Sheet...........................................................................
G - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ......................
G - 2
Analysis of Changes in
Fund Balance (Reserved and Unreserved) ...........................
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 Balance (Reserved and Unreserved) ...........................
L - 3
Detail of Revenues and
Other Sources and Expenditures and Other Uses ....................
L - 4
2
W
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 Balance (Reserved and Unreserved) ........................... 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 Balance (Reserved and Unreserved) ........................... 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 ...................... SW - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... SW - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses SW - 4
(SF) Fire Protection District Fund
Balance Sheet........................................................................... SF - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SF - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... 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 Balance (Reserved and Unreserved) ........................... SS - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SS - 4
(SD) Drainage District Fund
Balance Sheet........................................................................... SO - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SO - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... SO - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SO - 4
3
TABLE OF CONTENTS
Page
SPECIAL REVENUE (Continued)
(SR) Refuse and Garbage District Fund
Balance Sheet........................................................................... SR - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SR - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... SR - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SR - 4
(SP) Park District Fund
Balance Sheet.......L.................................. ............................... SP - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ...................... SP - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ........................... SP - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses .................... SP - 4
(ST) Public Parking District Fund
4
Balance Sheet...........................................................................
ST - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ......................
ST - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ...........................
ST - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses ....................
ST - 4
(SM)
(Miscellaneous) District Fund
Balance Sheet...........................................................................
SM - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ......................
SM - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ...........................
SM - 3
Detail of Revenues and Other Sources and Expenditures and Other Uses ....................
SM - 4
DEBT
SERVICE
(V)
Debt Service Fund
Balance Sheet...........................................................................
V - 1
Summary Statement of Revenues and Expenditures - Budget and Actual ......................
V - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ...........................
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
Summary Statement of Revenues and Expenditures ..........................................
H - 2
Analysis of Changes in Fund Balance (Reserved and Unreserved) ...........................
H - 3
Detail of Revenues and Other Sources ...................................................
H - 4
Analysis of Capital Expenditures for Current Year by Administrative Unit ................
H - 5
4
5d
TABLE 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
Balance (Reserved and Unreserved) ...........................
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 Retained Earnings ........................ 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 Retained Earnings ........................ M - 2
Statement of Changes in Financial Position .............................................. M - 3
-FIDUCIARY FUND TYPES -
TRUST AND AGENCY
(T) Trust and Agency Fund '
Balance Sheet........................................................................... T - 1
Detail of Liabilities and Fund Balance .................................................. T - 2
-GENERAL ACCOUNT GROUPS -
(K) Statement of General Fixed Assets ........................................... 6.......... K - 1
(W) Statement of General Long -Term Obligations ............................................... W - 1
-OTHER DISCRETE PRESENTATION-
( )...................................................................
TABLE OF CONTENTS
Page
* DEBT SECTION *
Statement of Indebtedness............................................................... 1 - 1
Indebtedness by Purpose ............................................. 6................... 1 - 5 '
Maturity Schedule ............................................... 6....................... 1 - 7
* SUPPLEMENTAL INFORMATION *
Division of Municipal Affairs - Audit Survey ............................................ 2 - 1
Schedule of Active Awards - Granted Directly From The Federal Government ................ .2 - 2
Schedule of Active Awards - Granted By New York State On Behalf Of The Federal Government 2 - 3
Bank Reconciliation..................................................................... '2 - 4
Real Property Tax Rate, Tax Levy and Uncollected Taxes .................................. 2 - 5
Certificate of Fiscal Officer........................................................... 2 - 6
6
.J
a
a
w
_C
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
Provision to be made
in Future Budgets
TOTAL ASSETS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
AS OF December 31 1984
GOVERNMENTAL FUND TYPES
SPECIAL DEBT CAPITAL SPECIAL
_ GENERAL REVENUE SERVICE PROJECTS ASSESSMENT
A, B DB,CF, F,G,SL,SF NONE H NONE
S 377,419.62 $ 1,447, 024, 09 $ S 80.592.29 $ 1
2
3
8,168.58 9,257.58 186.01 4
5
7.434.03 550.000.00 6
7
8
9
10
ll
12
13
$ 185,788.20 $ 1.464.415.70 $ $ Aio,47R_'i0 $ 14
7
COMBINED BALANCE SHEET - AIL FUND TYPES AND ACCOUNT GROUPS
AS OF nPrPIDhPr 41 , 1984
PROPRIETARY FUND TYPES
FIDUCIARY FUND TYPES
GENERAL
ACCOUNT GROUPS
INTERNAL
TRUST
FIRED
LONG-TERM1
ENTERPRISE SERVICE
AND AGENCY
ASSETS
OBLIGATIONS
NONE NONE
T
1 $ $ S 1,360.47 .
2
3
4
5
6
7
8
9
10
11 S
12
13
14 S $ $ 1,360.47 S
8
S
S
OTHER
DISCRETE
PRESENTATION
COhBiINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
As OF December 31 , 1984
9
SPECIAL
ASSESSMENT
\.J
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
GOVERNMENTAL FUND TYPES
SPECIAL
DEBT CAPITAL
GENERAL
REVENUE
SERVICE PROJECTS
LIABILITIES, DEFERRED REVENUES
AND EQUITY
Liabilities
Accounts Payable $
3,233.29
S 218,505.81
$ $ 1 , 1 99 _ 95
Accrued Liabilities
285.91
3-916-68
53 93
Retained Percentages
Consumers' Deposits
Notes Payable
Other Liabilities
Due to Other Funds
550.000.00
7-434.01
Due to Other Governments
Agency Liabilities
Bond and Long -Term Liabilities
Total Liabilities
3,519.20
771.722.49
8,617-21
Deferred Revenues
2,750.01
Equity
Contributed Capital
Investment in
General Fixed Assets
Retained Earnings
Fund Balances - Reserved
Encumbrances
327.94
9,771 .36
84 39
Inventories
Trust
Special
_
65.0-. 81
Total Reserved
327.94
9, 771 _36
_35.13 _
Fund Balances - Unreserved
Designated for:
Designated for:
Appropriated -Ensuing
Year's Budget
115,000.00
90.000.00
602 333.39
Unappropriated
266.941.06
590, 171.84
19
Total Unreserved
381,941.06
680.171.84
621 625.96
Total Equity
382.269.00
689.943.20
629,361-09
TOTAL LIABILITIES,
DEFERRED REVENUES AND EQUITY S
385.
788.20
S 1 .464.415-,]S1—
S $ oo, 97R - 3n
The Notes to the Financial Statements
are
an integral
part of this statement.
9
SPECIAL
ASSESSMENT
\.J
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
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
AS OF December 31 1984 .
PROPRIETAP.Y FUND TYPES FIDUCIARY FUND TYPES GENERA. ACCOUNT CROLTS OTHER
INTERNAL TRUST FIXED LONG-TERM DISCRETE
ENTERPRISE SERVICE AND ACRNCY ASSETS OBLTGA'PTONS PRESENTATION
1 $ S S S
2 1,360.47
3
4 _
5 $
6
7
8
9
10
11 1,360-47
12
13
14 $
15
16
17
18
19
20
21
22 _
23
24
25 S $ $ 1 360.47
10
$ $ S
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
Real Property Tax Items
Non -Property Tax Items
Departmental Income
Intergovernmental Charges
Use of Money and Property
Licenses and Permits
Fines and Forfeitures
Sale of Property and Compensation for Loss
Miscellaneous Local Sources
Interfund Revenues
State Aid
Federal Aid
Total Revenues
Other Sources
Operating Transfers
Proceeds of Obligations
TOTAL REVENUES AND OTHER SOURCES
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED December 31 , 1984
GOVERNMENTAL FUND TYPES
SPECIAL DEBT CAPITAL SPECIAL
GENERAL REVENUE SERVICE PROJECTS ASSESSMENT
�
1 1 11
�' W' IC' r
$ 719,389.69 $ 2,650,706.71 S $ 16,052.68 $
it
$
FIDUCIARY
FUND TYPES
EXPENDABLE
TRUST
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
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE FISCAL YEAR ENDED December 31 , 1984
GOVERNMENTAL FUND TYPES
SPECIAL
GENERAL REVENUE
$ 305,498.67 $ 9,133.99
6,832.67 341,760.00
DEBT CAPITAL SPECIAL
SERVICE PROJECTS ASSESSMENT
S 3,958.99 S
46-721 -65
45.698.47
279,826.35
$ 615,782.05 $ 2.416.055.49$ $ 376,2n5.46 $
1 • 1 11 •1' 111 11
$ 721.412.05 S 1,024,059.49
Revenues and Other Sources Over (Under)
Expenditures and Other Uses $ (2.022.36) $ 308,428-73 S
Acct'g Chg's (Current Year - See Note _)
Fund Balances - Beginning of Year
Prior Period Adjustments (See Note _)
$ 384,291.36 $ 381,514.47 $
Fund Balances (RESTATED) - Begin. of Year $ 384,291.36 $ 381,514.47
Other Adjustments:
Earnings on Investments
Fund Balances - End of Year
$ 382,269.00 S 689.943.20
The Notes to' the Financial Statements are an integral part of this statement.
12
S
$ 479,459.97 $ S
$ 591,699-71 $ $
$ 100,010.57 $
$ 100,010.57 $ S
650.81
FIDUCIARY
FUND TYPES
EXPENDABLE
TRUST
1
DEBT CAPITAL SPECIAL
SERVICE PROJECTS ASSESSMENT
S 3,958.99 S
46-721 -65
45.698.47
279,826.35
$ 615,782.05 $ 2.416.055.49$ $ 376,2n5.46 $
1 • 1 11 •1' 111 11
$ 721.412.05 S 1,024,059.49
Revenues and Other Sources Over (Under)
Expenditures and Other Uses $ (2.022.36) $ 308,428-73 S
Acct'g Chg's (Current Year - See Note _)
Fund Balances - Beginning of Year
Prior Period Adjustments (See Note _)
$ 384,291.36 $ 381,514.47 $
Fund Balances (RESTATED) - Begin. of Year $ 384,291.36 $ 381,514.47
Other Adjustments:
Earnings on Investments
Fund Balances - End of Year
$ 382,269.00 S 689.943.20
The Notes to' the Financial Statements are an integral part of this statement.
12
S
$ 479,459.97 $ S
$ 591,699-71 $ $
$ 100,010.57 $
$ 100,010.57 $ S
650.81
FIDUCIARY
FUND TYPES
EXPENDABLE
TRUST
COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL. - GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE FISCAL YEAR ENDED T)erpml)r 41 , 1984
IN
13
GENERAL FUND
VARIANCE
'
MODIFIED
FAVORABLE
BUDGET
ACTUAL ENCUMBRANCES
(UNFAVORABLE)
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
S 265.900.00
$ 269.337.40
$
S 3,437.40
1
Real Property Tax Items
8.400.00
27,227.37
18,827.37
2
Non -Property Tax Items
3
Departmental Income
4.000.00
8,841.09
4,841.09
4
Intergovernmental Charges
10,129.33
10,129.33
5
Use of Money and Property
15.000.00
32,177.55
17,177.55
6
Licenses and Permits
1.100.00
659.15
(440.85)
7
Fines and Forfeitures
21,000.00
17,232.00
(3,768.00)
8
Sale of Property and Compensation for Loss
9
Miscellaneous Local Sources
400.00
12,054.45
11,654.45
.10
Interfund Revenues
11
State Aid
292.000.00
341,731,35
49,731.35
12
Federal Aid
13
Total Revenues
607-800.00
719,389.69
111,589.69
14
Other Sources
Operating Transfers
15
Proceeds of Obligations
16
TOTAL REVENUES AND OTHER SOURCES
$ 607
800.00
S 719
389.69 S
$ 111.589.69
17
13
COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE FISCAL YEAR ENDED December '11 , 1984._.
SPECIAL REVENUE FUND TYPES
VARIANCE
MODIFIED FAVORABLE
BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE)
1 $ 710.841.00 $ 710-941.00 $ $
2 530.000.00 535,746.27 5,246 27
3
4 825,400.00 1,119,360.11 293.960.11
5 6,200.00 6.283.56 83.56
6 22,140.00 98.054.14 75,914.14
7
8
9 4.010.93 4,nln_9R
10 25.142.70 25,142'_7n
11
12 24,000.00 66 795.00 42;795_nn
13 84.972.00 84,973.00 1-0n
14 2,203.553.00 2.650.706.71 447,153 71
15 1-05.630.00 681,777.51 576,147.51
16
17 $ 2.309.183.00 S 3,'132,484.22 $ $ 1 nngA,3Lll 99---
14
COMBINED STATEMENT OF REVENUES, EXPENDISURES,E::CLhilivi7Ci:ES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE FISCAL YEAR ENDED T)r mh r 31 , -IM4
GENERAL FUND
EXPENDITURES, ENCUMBRANCES AND OTHER USES
Expenditures
General Government Support
Public Safety
Health
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Home and Community Services
Employee Benefits
Debt Service (Principal 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
Accounting Changes (Current Year - See Note _)
Fund Balances - Beginning of Year
Prior Period Adjustments (See Note _)
Fund Balances (RESTATED) - Beginning of Year
Other Adjustments:
Fund Balances - End of Year
19
20
21
S 284.448.19 $ 382,269.00 S 327.94 $ 97,492.87 22
The Notes to the Financial Statements are an integral part of this statement.
15
VARIANCE
MODIFIED
FAVORABLE.
BUDGET
ACTUAL
ENCUMBRANCES
(UNFAVORABLE)
S 286,080.40
$
305,498.67
$
14.75
$
(19,433.02)
1
2
6.550.00
6,832.67
( 282.67)
3
4
59.600.00
60.326.79
(726.79)
5
6
88.207.25
85,075.28
153.19
2,978.78
7
90.289.52
86.673.85
160.00
3,455.67
a
71.286.00
71.374.79
(88.79)
9
10
S 602,013.17
S
615.782.05
$
327.94
S
(14,096.82)
11
105.630.00
105,630.00
12
$ 707.643.17
$
721.412.05
$
327.94
S
(14,096.82)
13
$ (99.843.17)
$
(2.022.36)
$
327.94
$
97,492.87
14
15
$ 384-291.36
$
384.291.36
S
$
16
17
$ 3R4
_ 791 _ 3F,
$
384.
291 .36
$
_ _
$
18
19
20
21
S 284.448.19 $ 382,269.00 S 327.94 $ 97,492.87 22
The Notes to the Financial Statements are an integral part of this statement.
15
COMBINED STATEMENT OF REVENUES, EXPENDITURES, ENCUMBRANCES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL - GENERAL AND SPECIAL REVENUE FUND TYPES
FOR THE FISCAL YEAR ENDED December 31 , 1984
SPECIAL REVENUE FUND TYPES
VARIANCE
MODIFIED FAVORABLE
BUDGET ACTUAL ENCUMBRANCES (UNFAVORABLE)
1
S
15.000.00
$
9.133.99
$ 4.200.00
S 1.666.01
l
2
3
406.757.00
341,760.00
64,997.00
4
5
488.706.51
428 686.97
5,347.91
54, 672_nl
6
7
2.000.00
1.998.68
1.32
B
.1.088.272.00
1.223.026.00
223.83
(134,977.83)
9
56.834.00
54.870.41
1 963.59
10
356.579.00
356.579.44
(.44) '
11
$ 2.414.148.51
S
2.416.055.49
$ 9 771.36
S (11.678.34)
12
78.000.00
608 000.00
(530,0n0_nn)
13
S 2.492.148.51
$
3,024,095-49
$
$ (541,678-14)
14
S
(182,965.51)
$
308,428.73
$ 9,771.36
$ 481,622.88
15
16
S
381,514.47
S
381,514.47
$
$
17
381,514.47
381,514.47
18
$
$
S
$
19
20
21
22
S
198,548.96
$
689,943.20
S 9,771.36
S 481,622.88
16
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINOS/FUND BALANCES
ALL PROPRIETARY FUND TYPES AND SIMILAR FUNDS
FOR THE FISCAL YEAR ENDED
PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES
ENTERPRISE INTERNAL SERVICE NON -EXPENDABLE TRUST
Operating Revenues
Charges for Services S
Rental of Equipment, Other Governments
Total Operating Revenues
Operating Expenses
Personal Seryices
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)
Accounting Changes (See Note _)
Retained Earnings/Fund Balances -
Beginning of Fiscal Year
Adjustments: (See Note )
Retained Earnings/Fund Balances -
End of Fiscal Year S
The Notes to the Financial Statements are an integral part of this statement.
17
S
S
f�\
COMBINED STATEMENT OF CHANCES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS
FOR THE FISCAL YEAR ENDED 1
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 -Term 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 (Decreases):
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
PROPRIETARY FUND TYPES FIDUCIARY FUND TYPES
_ENTERPRISE INTERNAL SERVICE NON -EXPENDABLE TRUST
S $ $
S S S
The Notes to the Financial Statements are an integral part of this statement.
18
NOTE 1
Basis of Accounting
m
NOTES TO FINANCIAL STATEMENTS
Summary of Significant Accounting Policies
19
NODES TO FINANCIAL STATPIENTS
Summary of Significant Accounting Policies
Note 1. Summary of significant accounting policies. The following is a summary of significant accounting policies as
prescribed by the State of New York in the Uniform System of Accounts for Towns.
A. The following funds and account groups were maintained by the Town.
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
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 moneys distributed by the Federal government and expended
pursuant to rules and regulations as set forth by the Office of Revenue Sharing.
Water Fund - established by law to account for revenues derived from charges for water consumption and the
application of such revenues toward related operating expenses and revenues derived from benefitted
assessments used for debt retirement.
Sewer Fund - established by law to account for revenues derived from sewer rents and used for related
operating 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. Fiduciary Funds;
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.
19
NOTES TO FINANCIAL STATEMENTS
ENTS
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 summaried 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 1984, which related to the System's year ending March 31, 1983,
was paid in May 1984 when billed. The Town of Ithaca funds pension costs by budgetary appropriations in the year
payable; thus, contributions to the System for the period from April 1, 1983 to December 31, 1984, 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 14 and 15.
Note 5., Bond Anticipation Notes - The band anticipation notes are for assessable water and sewer improvements which are
a Townwide function.
Note 6. 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 Villageaof Lansing and Cayuga
Heights. The Supervisor of the Town of Ithaca serves as Treasurer for the Water Commission however the Catu ission
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. 69, 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. The Town of Ithaca is also a participant in the joint activity known as the Ithaca Area Wastewater 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 and the interfund
transfer reflected in the Sewer Fund in the amount of $530,000.00 was a transfer to the sewer joint activity. Page
1-15 of Indebtedness by Purpose reflects the Town's portion of the liability for the BAN's issued by the joint
sewer activity. The BM's will be reduced by the 75% federal share and the 12.5% State share of the project
reimbursement before permanent financing is arranged.
20
NOTES TO FINANCIAL STA7DIENTS
Note 8. Water and Sewer Funds - accrual of water and sewer rents was done at year-end and accrual for the
payment of the water rents due the joint water activity and the payment of the sewer rents due the City of Ithaca
were also accrued. These accruals cause the revenues and expenditures of these Funds to be over -budget. Accruals
in the Water and Sewer Funds will be done on a continuous basis beginning with the 1985 fiscal year.
Note 9. In certain funds the fund balances beginning of fiscal year 1984 do not agree with the ending fund balances for
fiscal year 1983. Reserve for Encumbrances was not included in previous year's reserved and unreserved fund
balance totals but is included in 1984 fund balances.
21
BLANK PAGE
GENERAL FUND - TOWNWIDE * BALANCE SHEET
* AS OF December 31 1984
ASSETS
EDPCODE
ASSETS (Continued)
Cash
$
A410
$
Cash
A200
S 22.803.98
Due from Other Governments
Time Deposits
A201
144,000.00
Petty Cash
A210
300.00
Inventory of Materials and Supplies
Obligations
A220
Tax Anticipation Notes
A221
Restricted Assets
Revenue Anticipation Notes
A222
Cash, Special Reserves
Fiscal Agent
A223
Temporary Investments
Total Cash
S 1 Fi7 103.98
Investments, Special Reserves
Total Restricted Assets
Investments
A450
$
TOTAL ASSETS
Taxes Receivable
Current
A250
$
Overdue
A260
City School
A290
Pending
A300
Tax Sale Account
A310
Tax Sale Certificates
A320
Property Acquired for Taxes
A330
Mortgage from Sale of Tax Acquired
Property A331
Notes Receivable - Railroads
A332
Total Taxes Receivable
S
Less: Allowance for Uncollectible
Taxes A342
( )
Net Taxes Receivable
$
Accounts Receivable
A380
$ 7.424.91
Less: Allowance for Receivables
A389
( )
Net Accounts Receivable
$ 7.4915.91
Other Receivables (Specify)
Total Other Receivables
Due from Other Funds
State and Federal Receivables
State and Federal, Other
A_
$
A_
A391
$
A410
$
A
Total State and Federal Receivables
A - 1
EDPCODE
A440 $
A445 $
A230 $
A450
A452
$ 174,528.89
GENERAL FUND -
TOWNWIDE
* BALANCE SHEET * AS OF December 31 > 1984
LIABILITIES, DEFERRED REVENUES
LIABILITIES, DEFERRED REVENUES
AND FUND BALANCE
EDPCODE
AND FUND BALANCE (Continued)
EDPCODE
Accounts Payable
A600
$
1,392.76 Deferred Revenues
Deferred Revenues
A691
$
Accrued Liabilities
Deferred Accrued Taxes
A696
Accrued Liabilities
•A601
$
285.91 Total Deferred Revenues
$
Due to Employees Retirement System
A637
Total Accrued Liabilities
S
285.91 Fund Balance - Reserved
Encumbrances
A700
$
14.75
Notes Payable
Inventory of Materials and Supplies
A720
Tax Anticipation
A620
$
Liability and Casualty
A863
Revenue Anticipation
A621
General Reserve
A870
Budget
A622
Excess Dog Control Revenues
A872
Bond Anticipation
A626
Judgments and Claims
A876
Total Notes Payable
$
Tax Stabilization
A880
Repairs
A882
Bonds and Long-Term Debt Payable
Total Reserved
$
14.75
Capital Notes
A627
$
Bonds
A628
Fund Balance - Unreserved
Bond Interest and Natured Bonds
A629
Funded Deficit
A908
$
Other Long-Term Debt
A689
Appropriated-Ensuings Year's Budget
A909
50.000.00
Total Bonds & Long-Term Debt Payable
$
Unappropriated Portion of Fund Balance
A909
122.835.47
Due to Other Funds
A630
$
A_
A_
Due to
A_
Other Governments.
A631
$
School Districts
A660
Total Unreserved
$
17.2,835.47
County for Tax Levy
A663
A
Total Fund Balance
$
172850.22
Total Due to'Other Governments
$
.
Other Liabilities - Overpayments
A690
$
TOTAL LIABILITIES, DEFERRED REVENUES
Total Liabilities
$
1,678.67 AND FUND BALANCE
S
174,528.89
A - 2
GENERAL FUND - TOWNWIDE
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
A - 3
FOR
THE
FISCAL YEAR ENDED
December 31
1984
VARIANCE
MODIFIED
FAVORABLE
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
ACTUAL
ENCUMBRANCES
(UNFAVORABLE)
Revenues
Real Property Taxes
A1049M
S
262.400.
00
$
262
400. n0
$
.00
Real Property Tax Items
A1099M
2,400.00
20.608.95
18-208.99
Non -Property Tax Items
A1199M
Departmental Income
A1299M
2,
goo -on
9,170.60
670 fin
Intergovernmental Charges
A2398M
10,129.33
10-1 913
Use of Money and Property
A2499M
4,000.00
20.073.77
16.073.77
Licenses and Permits
A2599M
1,100.00
659.15
(440.85)
Fines and Forfeitures
A2649M
21.000.00
17.232.00
(3.768.00)
Sale of Property and Compensation for Loss
A2699M
Miscellaneous Local Sources
A2799M
9.931.45
9.931.45
Interfund Revenues
A2801M
State Aid
A3099M
122.000.00
128.334.00
6.334.00
Federal Aid
A4099M
Total Revenues
$
415.400.00
S
472.539.25
$
57.139.25
Interfund Transfers
A5031M
Proceeds of Obligations
A5799M
TOTAL REVENUES AND OTHER SOURCES
A5101-1
$
415.400.00
S
472,539.25
$
57.139.25
Other
Appropriated Fund Balance
A599M
37.173.65
Appropriated Reserve
A511M
Obligations Authorized
A530M
TOTAL
$
452.573.65
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
A1999M
$
262,,080.40
$
280,4R8-97
$ 14-75
$(18
427.72)
Public Safety
A3999M
3
550_00
9,899.11
(9RcL 11.)
Health
A4999M
Transportation
A5999M
59.
600, no
60,926.79
(796.7Q)
Economic Assistance and Opportunity
A6999M
Culture and Recreation
A7999M
74,507.25
76,959.91-
1 A q6 _
Home and Community Service
A8999M
Employee Benefits
A9199M
52,836.00
53.210.22
(374.22)
Debt Service (Principal and Interest)
A9899M
'
Total Expenditures
$
452,573.65
S
472,223.40
$ 14.75
$
(19.664.50)
Interfund Transfers
A9999M
_
TOTAL EXPENDITURES AND OTHER USES
A960M
$
452,573.65
$
472.223.40
S 14.75
$
(19.664.50)
Other Budgetary Purposes
A962M
TOTAL
$
452,573.65
A - 3
Total Other Additions
Less: Other DEDUCTIONS (specify)
A
A
A
Total Other Deductions "
Fund Balance - End of Fiscal Year* A8029 -
*Total includes Reserved and Unreserved portions of Fund Balance.
A - 4
$ 172,850.22
GENERA. FUND - TOWNWIDE
ANALYSTS
OF
CHANCES IN FUND
BALANCE (RESFP.vriD AND UNRF.SERvED)
FOR THE
FISCAL YEAR ENDED
December 31 84
,
EDPCODE
Fund Balance - Beginning of Fiscal Year*
A8021
$ 172,534.37
Prior Period ADJUSTMENTS:
ADDITIONS
A8012
$
ADDITIONS
A8012
=.DEDUCTIONS
A8015
DEDUCTIONS
A8015
"
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
$ 172,534.37
Add: Revenues and Other Sources
A8022
$
472,539.25
Deduct: Expenditures and Other Uses
A8024
472,223.40
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
315.85
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
A
$
Tax Anticipation
A_
Revenue Anticipation
A_
Other ADDITIONS (specify)
A—
A
A
Total Other Additions
Less: Other DEDUCTIONS (specify)
A
A
A
Total Other Deductions "
Fund Balance - End of Fiscal Year* A8029 -
*Total includes Reserved and Unreserved portions of Fund Balance.
A - 4
$ 172,850.22
REAL PROPERTY TAXES
Real Property Taxes
GENERAL FUND - TOWNWIDE * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
A1001 $ 262,400.00
REAL PROPERTY TAX ITEMS
Gain from Sale of Tax Acq. Property ..A1051
Federal Payments in Lieu of Taxes A1080
Other Payments in Lieu of Taxes A1081.
Settlement of Railroad Taxes A1089
Interest and Penalties on RPT A1090
Total Real Property Tax Items
NON -PROPERTY TAX ITEMS
Sales Tax A1120
Franchises A1170
Total Non -Property Tax Items
DEPARTMENTAL INCOME
A2001
Town Supervisor Fees
A1230
Tax Collector Fees
A1232
Clerk Fees
A1255
Other General Departmental Income
A1289
Police Fees
A1520
Public Pound Charges, Dog Control Fees
A1550
Safety Inspection Fees
A1560
Charges /Demolition of Unsafe Buildings
A1570
Other Public Safety
A1589
Public Health Fees
A1601
Vital Statistics Fees
A1603
Ambulance Charges
A1640
Other Health
A1689
Public Work Services
A1710
Parking Lots and Garages
A1720
On -Street Parking Meter Fees
A1740
Bus Operations
A1750
Ferriage
A1760
Other Transportation
A1789
Repayments of Home Relief
A1840
Repayments of Burials
A1848
Charges, Programs for the Aging
A1972
753.84
19,855.11
S 20,608.95
S
DEPARTMENTAL INCOME (Continued) EDPCODE
Other Economic Assist. and Opportunity A1989
Park and Recreation Charges
A2001
Recreation Concessions
A2012
Special Recreational Facility Charges
A2025
Contributions / Pri. Agencies for Youth
A2070
Other Culture and Recreation
A2089
Museum Charges
A2090
Zoning Fees
A2110
Planning, Board Fees
A2115
Refuse and Garbage Charges
A2130
Other Home and Community
A2189
Sale of Cemetery Lots
A2190
Charges for Cemetery Services
A2192
A_
A_
Total Departmental Income
INTERGOVERNMENTAL CHARGES
2,163.60 General Services
A2210
Public Safety Services
A2260
Public Health Services
A2282
1,007.00 Narcotic Control Services
A2290
Transportaion Services
A2300
Youth Services
A2350
Refuse and Garbage Services
A2376
Other Services
A2389
A_
A_
A_
Total Intergovernmental Charges
USE OF MONEY AND PROPERTY
Interest and Earnings
A2401
Rental of Real Property, Individuals
A2410
Rental of Real Property, Other Gov.
A2412
Rental of Equipment, Individuals
A2414
Rental of Equipment, Other Governments
A2416
Commissions
A2450
Total Use of Money and Property
A - 5
S 3,170.60
10,129.33
$ 10,129.33
$ 20,073.77
$ 20,073.77
r#�N
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
GENERAL FUND - TOWNWIDE * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
A2501
A2530
A2540
A2.544
A2545
A2550
A2555
A2560
A2565
A2590
FINES AND FORFEITURES
Fines and Forfeited Bail A2610
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
INTERFUND REVENUES
. Interfund Revenues
EDPCODE
A2801 S
A - 6
STATE AID
659.15
State Revenue Sharing_
A3001 S 108,968 00
Mortgage Tax
A3005 '
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
$ 659.15
Navigation Law Enforcement
A3315
Snowmobile Law Enforcement
A3317
Other Public Health
A3450
$ 17,947_nn
Rodent Control
A3464
Insect Control
A3468
Narcotic Guidance Control
A3484 '
$ 17.232.00
Home Relief
A3640
Home Energy Assistance
A3641
Burials
A3648
$
Social Services Towns
A3660
Programs for Aging
A3772
Recreation for Elderly
A3801
Youth Programs
A3820 19.366.00
Museums
A3845
Conservation Programs
A3910 `
Other Home and Community Services
A3989
Code Enforcement
A3995
$
A_
A_
A_
$
A_
Total State Aid
$ 128.334.00
FEDERAL AID
9.931.45
Other General Aid
A4089 $
Civil Defense
A4305
Crime Control
A4320
$ 9.931.45
Other Public Health
A4450
A - 6
FEDERAL AID (Continued)
Home Energy Assistance
Sob Training
Emergency Disaster Assistance
Other Home and Community Services
Code Enforcement
Total Federal Aid
TOTAL REVENUES
INTERFUND TRANSFERS
Interfund Transfers
TOTAL REVENUES AND OTHER SOURCES
GENERAL FUND - TOWNWIDE * DETAIL OF REVENUES AND GIBER SOURCES
EDPCODE
A4641
A4790
A4960
A4989
A4995
A
A_
A_
$ 472,539.25
A5031 $
$ 472,539.25
A - 7
A - 8
GENERAL FUND - TOWNWIDE
* DETAIL OF
EXPENDITURES AND OTHER USES
PERSONAL
EQUIPMENT AND
CONTRACTUAL EMPLOYEE
EDPCODE
TOTAL
SERVICES
CAPITAL OUTLAY
EXPENDITURES BENEFITS
GENERAL GOVERNMENT SUPPORT
0
1
2
4 8 .
Legislative Board
A1010
$ 13,859.73 $
12,600.00
S
S 1,259.73
S
Municipal Court
A1110
22, 251.06
20, 007.75
300.00
1,943.31
Traffic Violations Bureau
A1130
Supervisor -
A1220
7,703.61
7,400.36
303.25
Municipal Executive
A1230
Director of Finance
A1310
Comptroller
A1315
Auditor
A1320
975.00
975.00
Tax Collection
A1330
5,102.26
3,699.55
162.00
1.240.71
Budget
A1340
23,184.78
22,199.64
190.00
795.14
Purchasing
A1345
Assessment
A1355
Tax Sale Certificates/Other Gov.
A1366
Fiscal Agent Fees
A1.380
Clerk
A1410
30,887.15
29,700.45
1.186.70
Law
A1420
13,000.00
13,000.00
Personnel
A1430
23,539.08
22.379.23
300.00
859.85
Engineer
A1440
65,826.24
64,023.30
538.84
1_.264.10
Elections
A1450
7,530.10
7.235.25
200.00
94.85
Board of Ethics
A1470
Public Works Administration
A1490
Buildings
A1620
11.500.35
2.467.81
9
047.54
Central Garage
A1640
Central Communication System
A1650
Central Printing and Mailing
A1670
30.821.17
11.025.78 _
19,795.49
Central Data Processing
A1680
Unallocated Insurance
A1910
23.508.44
24..50.8-
44
Municipal Association Dues
A1920
800.00
Rnn nn
Judgement and Claims
A1930
Purchase of Land/Right of Way
A1940
Taxes & Assess. on Muni. Prop.
A1950
Pay. to Cry. Tres./Reduce Taxes
A1972
_
Other Unclassified
A1989
A_
A_
A_
Total General Government Support
S 280.488.97 _ $
191 , 713.34
S 1 9 , 71 F A9
S 76,
059 O1 $
A - 8
GENERAL FUND - TOWNWIDE 'A .DETAIL OF EXPENDtiRES AND OTHER USES
A - 9
PERSONAL
EQUIPMENT AND
CONTRACTUAL
EMPLOYEE
EDPCODE
TOTAL
SERVICES
CAPITAL OUTLAY
EXPENDITURES
BENEFITS
PUBLIC SAFETY
0
1
2
4
8
Administration
A3010
$
$
$
$
$
Communication System
A3020
Police/Bingo
A3120
3,179.96
2,999.96
180.00
Jail
A3150
Community Detention Home
A3153
Other Traffic
A3189
Traffic Control
A3310
On Street Parking
A3320
Fire Protection
A3410
Control of Dogs
A3510
659.15
659.15
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
$
3,839.11
S
2,999.96
$
S
839.15
$
HEALTH
Public Health
A4010
$
$
S
$
$
Registrar of Vital Statistics
A4020
Laboratory
A4025
T
Other Public Health
A4050
Narcotic Guidance Council
A4210
Mental Health Programs
A4320
Contracted Mental Health Ser.
A4322
Psy. Exp., Criminal Actions
A4390
Joint Hospital
A4523
Ambulance
A4540
Medical Center/or Physician
A4560
A—
A_
Total Health
$
$
$
$
$
A - 9
A - 10
GENERAL FUND - TOWNWIDE
* DETAIL OF
EXPENDITURES AND OTHER USES
'^
PERSONAL
EQUIPMENT AND
CONTRACTUAL
EMPLOYEE
EDPCODE
TOTAL
SERVICES
CAPITAL OUTLAY
EXPENDITURES
BENEFITS
'TRANSPORTATION
0
1
2
4
8
Highway & Street Administration
A5010
$
22,315.25
$
22,000.00
$
$
315.25
$
Engineering
A5020
Garage
A5132
11,559.50
288.00
11,271.50
Street Lighting
A5182
22,472.75
22,472.75
-
Sidewalks
A5410
Escalator
A5420
Joint Airport
A5615
Bus Operations
A5630
3,979.29
3,979.29
Railroad Station Maintenance
A5640
Off Street Parking
A5650
Other Transportation
A5680
Waterways Navigation
A5710
Docks, Piers and Wharves
A5720
A_
A—
A—
ATotal
Total Transportation
$
60.326.79
$
22.288.00
$
$
38,038.79
$
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
$
$
S
$
$
Recreation Administration
A7020
Parks
A7110
Playgrounds & Recreation Centers
A7140
1.035.60
1.035.60
Joint Recreation Projects
A7145
A - 10
GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL
SERVICES
1
A - 11
EQUIPMENT AND CONTRACTUAL EMPLOYEE
CAPITAL OUTLAY EXPENDITURES BENEFITS
2 4 8
72,551.00
771.71
S' S 74.358.31 $
$ $ S
EDPCODE
TOTAL
CULTURE AND RECREATION (Continued)
0
Special Recreational Facilities
A7180 -
Band Concerts
A7270
Youth Programs
A7310
Joint Youth Project
A7320
72,551.00
Library
A7410
Joint Public Library
A7415
Museum -Art Gallery
A7450
Historian
A7510
771.71
Historical Property
A7520
Celebrations
A7550
Other Performing Arts
A7560
Adult Recreation
A7620
Other Culture and Recreation
A7689
A—
A_
A_
Total Culture and Recreation
$
74.358.31
HOME AND COMMUNITY SERVICES
Zoning
A8010 $
Planning
A8020
Joint Planning Board
A8025
Research
A8030
Joint Survey Committee
A8035
Human Rights
A8040
Joint Sewer Project
A8150
Refuse and Garbage
A8160
Street Cleaning -
A8170
Other Sanitation
A8189
Common Water Supply
A8350
Other Water
A8389
Community Beautification
A8510
Noise Abatement
A8520
Drainage
A8540
Joint Drainage Facility
A8550
Shade Trees
A8560
PERSONAL
SERVICES
1
A - 11
EQUIPMENT AND CONTRACTUAL EMPLOYEE
CAPITAL OUTLAY EXPENDITURES BENEFITS
2 4 8
72,551.00
771.71
S' S 74.358.31 $
$ $ S
EDPCODE
HOME AND COMMUNITY SERVICES (Coni)
Conservation A8710
Emergency Disaster Work A8760
General Natural Resources A8790
Cemeteries A8810
Other Home & Community Services A8989
A_
A_
Total Home and Community Services
GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT. AND
TOTAL SERVICES CAPITAL OUTLAY
0 1 2
A - 12
F
CONTRACTUAL EMPLOYEE
EXPENDITURES BENEFITS
4 8
S S
GENERAL FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES
TOTAL EXPENDITURES AND OTHER USES
A - 13
S 472,223.40
EDPCODE
EDPCODE
EMPLOYEE BENEFITS
DEBT INTEREST
State Retirement
A9010.8
$
14.177.00
Serial Bonds
A9710.7
.ST_
Fire and Police Retirement
A9015.8
Statutory Installment Bonds
A9720.7
Social Security
A9030.8
14.592.82
Bond Anticipation Notes
A9730.7
Worker's Compensation
A9040.8
5.422.00
Capital Notes
A9740.7
Life Insurance
A9045.8
Budget Notes
A9750.7
Unemployment Insurance
A9050.8
918.75
Tax Anticipation Notes
A9760.7
Disability Insurance
A9055.8
Revenue Anticipation Notes
A9770.7
Hospital and Medical(Dental) Insurance
A9060.8
18.099.65
Installment Purchase Debt
A9785.7
A-. 8
State Loans
A9790.7
Total Employee Benefits
$
51,210.22
Total Debt Principal and Interest
S
DEBT PRINCIPAL -
TOTAL EXPENDITURES
$, 1,79, 793 f, n
Serial Bonds
A9710.6
$
Statutory Installment Bonds
A9720.6
INTERFUND TRANSFERS
Bond Anticipation Notes
A9730.6
Other Funds
A9901.9
$
Capital Notes
A9740.6
Capital Projects Fund
A9950.9
Budget Notes
A9750.6
Contributions - Other Funds
A9961.9
Tax Anticipation Notes
A9760.6
A_•9
Revenue Anticipation Notes
A9770.6
A-. 9
Installment Purchase Debt
A9785.6
A-. 9
State Loans
A9790.6
A_.9
Total Interfund Transfers
$
TOTAL EXPENDITURES AND OTHER USES
A - 13
S 472,223.40
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Obligations
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivable
Due from Other Funds
State and Federal, Receivables
Due from Other Governments
Inventory of Materials & Supplies
Restricted Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
GENERAL FUND - PART TOWN *
BALANCE SHEET
* AS OF December 31 1984
B690
B452
B691
LIABILITIES, DEFERRED REVENUES
EDPCODE
B391.
$
AND FUND BALANCE
'
B410
$
Accounts Payable
B200
$ 40.115.64
- Bonds
B201
170.000.00
$
Accrued Liabilities
B210
Total Fund Balance
200.00
Accrued Liabilities
B220
AND FUND BALANCE
.
Due to Employees' Retire. System
B222
Total Accrued Liabilities
B223
$ 210.315.64
Notes Payable
Revenue Anticipation
B450
$
Budget
Bond Anticipation
B380
$
943.67
Total Notes Payable
B389
(
)
EDPCODE
B600 $ 1,840.53
B601
B637
B621
B622
B626
B445
$ 943.67
Other Liabilities - Overpayments
B690
B452
B691
Due to Other Funds
B630
B391.
$
Due to Other Governments
B631
B410
$
Bonds and Long -Term Liabilities
Fund Balance - Unreserved
- Bonds
B628
B440
$
Bond Interest and Matured Bonds
B629
Total Fund Balance
TOTAL LIABILITIES, DEFERRED REVENUES
B
B445
$
B230
$
B452
B691
$ 211,259.31
B - 1
Total Bonds & Long -Term Liabilities
Total Liabilities
Deferred Revenues
B691
Fund Balance - Reserved
Encumbrances
B700
Inventory of Materials and Supplies
B720
Repairs
B882
Total Reserved
Fund Balance - Unreserved
Appropriated -Ensuing Yr.'s Budget
B909
Unappropriated
B909
.Total Unreserved -
Total Fund Balance
TOTAL LIABILITIES, DEFERRED REVENUES
AND FUND BALANCE
.
C
GENERAL FUND - PART TOWN
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED J2erpmhPr 9 , 19A4
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
Real Property Tax Items
Non -Property Tax Items
Departmental Income
.Intergovernmental Charges
Use of Money and Property
Licenses and Permits
Fines and Forfeitures
Sale of Property and Compensation for
Miscellaneous Local Sources
Interfund Revenues
State Aid
Federal Aid
Total Revenues
Interfund Transfers
Proceeds of Obligations
TOTAL REVENUES AND OTHER SOURCES
Other
Appropriated Fund Balance
Appropriated Reserve
Obligations Authorized
TOTAL
EXPENDITURES AND OTHER USES -
Expenditures
General Government Support
Public Safety
Health
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Home and Community Service
Employee Benefits
Debt Service (Principal and Interest)
Total Expenditures
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
Other Budgetary Purposes
TOTAL
EDPCODE
B1049M
B1099M
B1199M
B1299M
B2398M
B2499M
B2599M
B2649M
Loss B2699M
B2799M
B2801M
B3099M
B4099M
B5031M
B5799M
B510M
B599M
B511M
B530M
B1999M
B3999M
B4999M
B5999M
B6999M
B7999M
B8999M
B9199M
B9899M
B9999M
B960M
B962M
S
$
S
$
$
$
$
$
MODIFIED
BUDGET
3,500.00
6,000.00
1,500.00
11.000.00
400.00
170.000.00
192.400.00
192.400.00
62,669.52
255,069.52
24.000.00
3.000.00
13.700.00
90.289.52
18,450.00
149.439.52
105.630.00
255.069.52
255,069.52
ACTUAL
$ 6,937.40
6,618.42
5.670.49
12.103.78
2,1.23.00
213.397.35
$ 246.850.44
S 246.850.44
S 25.009.70
2.993.56
10,716.97
86.673.85
18.164.57
S 149 558.65
105.630.00
$ 249,188.65
B - 2
RNCI7MRRANCF.S
$ '113.19
VARIANCE
FAVORABLE
(UNFAVORABLE)
$ 3,437.40
618.42
4,170.49
1.103.78
1,723.00
43.397.35
$ 54.450.44
$ 54.450.44
$ (1.009.70)
6.44
Total Other Deductions
Fund Balance - End of Fiscal Year* B8029 $ 209.418.78
*Total includes Reserved and Unreserved portions of Fund Balance.
B - 3
GENERAL FUND - PART TOWN
ANALYSIS
OF
CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE
FISCAL YEAR ENDED December 31
1984
EDPCODE
Fund Balance - Beginning of Fiscal Year*
B8021
$ 211.756.99
Prior Period ADJUSTMENTS:
ADDITIONS
B8012
$
ADDITIONS
B8012
DEDUCTIONS
B8015
DEDUCTIONS
B8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
$ 211.756.99
Add: Revenues and Other Sources
B8022.
$
246,850.44
Deduct: Expenditures and Other Uses
B8024
249,188.65
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
(2,338.21)
Current Year ADJUSTMENTS
.
Add: Notes Paid From Appropriations:
Budget
B
$-
Tax Anticipation _
B
Revenue Anticipation
B_
Other ADDITIONS (specify)
B—
B-
BB
B_
Total Other Additions
Less: Other DEDUCTIONS (specify)
B
B
B
Total Other Deductions
Fund Balance - End of Fiscal Year* B8029 $ 209.418.78
*Total includes Reserved and Unreserved portions of Fund Balance.
B - 3
REAL PROPERTY TAXES
NON -PROPERTY TAX ITEMS
Sales Tax
T.V. Franchise Tax
DEPARTMENTAL INCOME
Police Fees
Health Fees
Zoning Fees
Planning Board Fees
General Sere. Other (;OV'ts
Total Departmental Income
USE OF MONEY AND PROPERTY
Interest and Earnings
Total Use of Money and Property
GENERAL FUND - PART T014N * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
B1001 $ 6,937.40 MISCELLANEOUS LOCAL SOURCES
Tn RttrAnrp RenoVPrips
Mi cnal lnnennc
B1120
S
B1170
$ 6,618.42
B1520
$
B1601
84,343.35
B2110
X4.,180 _49
B2115
B2.210
1.490.00
B_
B_
$
246,850.44
$ 5,670..49
B2401
$ 1 2, 103.78
B_
B_
S 12 103.78
B - 4
Total Miscellaneous Local Sources
STATE AID
State Revenue Sharing
Youth Programs
Mortgage Tax
Other State Aid
Total State Aid
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
M
EDPCODE
*� V
B9770 734.00
B_
B_
S 2-121.00
B3001 $
119,453.00
B3820
B 3005
84,343.35
B3089
9,601.00
S
213,397.35
$
246,850.44
B5031
$ 246.850.44
CENTRAL FUND - PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES
f ,
PERSONAL
EQUIPMENT AND
CONTRACTUAL
EMPLOYEE
EDPCODE
TOTAL
SERVICES
CAPITAL OUTLAY
EXPENDITURES
BENEFITS
GENERAL GOVERNMENT SUPPORT
0
1
2
4
_
8
Unallocated Insurance
B1910
$
$
Attorney
B1420
19,367.79
$
$
19.367.79
S
Judgments & Claims
B -U30
5 641.91
5,.641
Q1
Total General Government
Support
$
25,009.70
$
$
$
25,009.70
$
PUBLIC SAFETY
Police
B3120
$
$
S
$
$
Safety Inspection
B3620
Traffic Safety
B3310
22993.56
2,993.56
B
Total Public Safety
S
2,993.56
$
$
2,993.56
$
S
HEALTH
Public Health
B4010
$
$
$
$
S
Registrar of Vital Statistics
B4020
B
B_
Total Health
$
$
S
S
$
CULTURE AND RECREATION
Playgrounds & Recreation Centers B7140
$
10,716.97
$
10,080.00
$
1.49
$
635.48
$
Youth Programs
B7310
Library
B7410
.
B_
B_
Total Culture and Recreation
$
10,716.97
$
10.080.00
$
1.49
$
635.48
$
HOME AND COMMUNITY SERVICES
-
Zoning
B8010
$
37,219.01
$
30.498.00
$
355.96
$
6.365.05
$
Planning
B8020
36,725.26
33,102.50
355.98
3.266.78
Refuse and Garbage
B8160
Bus Operations
B5630
12,729.58
12.729.58
B_
Total Home and Community Services
$
86,673.85
$
63,600.50
$
711.94
$
22.361.41
S
B - 5
GENERAL FUND - PART TOWN x DETAIL OF EXPENDITURES AND OTHER USES
FWA
EMPLOYEE BENEFITS
EDPCODE
DEBT INTEREST
EDPCODE
State Retirement
B9010.8 $ 5.356.00
Serial Bonds
B9710.7
S
Fire and Police Retirement
B9015.8
Statutory Installment Bonds
B9720.7
Social Security
B9030.8 X157.68
Bond Anticipation Notes
B9730.7
Workers Compensation
B9040.8 1 607 -nn
Capital Notes
B9740.7
Life Insurance
B9045.8
Budget Notes
B9750.7
Unemployment Insurance
B9050.8
Tax Anticipation Notes
B9760.7
Disability Insurance
B9055.8
Revenue Anticipation Notes
B9770.7
Hospital, Medical and Dental Insurance
B9060.8 6.043.89
Installment Purchase Debt
B9785.7
B .8
State Loans
B9790.7
Total Employee Benefits
$ 18,164.57
Total Debt Prin. & Int.
TOTAL EXPENDITURES
S 143.558.65
DEBT PRINCIPAL
"
Serial Bonds
B9710.6
INTERFUND TRANSFERS "
Statutory Installment Bonds
B9720.6
Other Funds
B9901.9
$ 105.630.00
Bond Anticipation Notes
B9730.6
Capital Projects Fund
B9950.9
Capital Notes
B9740.6
Contributions - Other Funds
B9961.9
Budget Notes
B9750.6
B .9
Tax Anticipation Notes
B9760.6
B .9
Revenue Anticipation Notes
B9770.6
B •9
Installment Purchase Debt
B9785.6
B_.9
State Loans
B9790.6
Total Interfund Transfers
$ 105 630.00
TOTAL EXPENDITURES AND OTHER USES
B - 6
DA -1
EDPCODE
DA600
DA601
DA637
DA621
DA622
DA626
S
DA690
DA630
DA631
DA691 S
DA700 $
DA720
DA882
DA902
S
DA909 $
DA909
S
E
HIGHWAY FUND -
TOWNWIDE
* BALANCE SHEET * AS OF
LIABILITIES,DEFERRED REVENUES AND
ASSETS
EDPCODE
FUND BALANCE
Cash
Accounts Payable
Cash
DA200
$
Time Deposits
DA201
Accrued Liabilities
Budget Notes
DA220
Accrued Liabilities
Revenue Anticipation Notes
DA222
Due to Employees' Retirement System
Fiscal Agent
DA223
Total Accrued Liabilities
Total Cash
$
Notes Payable
Investments
DA450
$
Revenue Anticipation
Budget
Accounts Receivable
DA380
$
., Bond Anticipation
Less: Allowance for Receivables
DA389
(
) Total Notes Payable
Net Accounts Receivables
$
Other Liabilities - Overpayments
Due from Other Funds
DA391
$
Due to Other Funds
State and Federal, Receivables
DA410
$
.
Due to Other Governments
Due from Other Governments
DA440
$
Total Liabilities
Inventory of Materials and Supplies
DA445
$
Deferred Revenues
Restricted Assets
Cash Special Reserves
DA230
S
Fund Balance - Reserved
Investments Special Reserves
DA452
Encumbrances
Total Restricted Assets
$
Inventory of Materials and Supplies
Repairs
- Highway Capital Projects
Total Fund Balance - Reserved
Fund Balance - Unreserved
- Appropriated - Ensuing Year's Budget
_ Unappropriated
_
Total Fund Balance - Unreserved
Total Fund Balance
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND BALANCE
DA -1
EDPCODE
DA600
DA601
DA637
DA621
DA622
DA626
S
DA690
DA630
DA631
DA691 S
DA700 $
DA720
DA882
DA902
S
DA909 $
DA909
S
E
HIGHWAY FUND - TOWNWIDE
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED ,
TOTAL $
ACTUAL
S
S
DA- 2
F.NMTMRR A Nf.F.S
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
MA
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
DA1049M
$
Departmental Income
DA1299M
Intergovernmental Charges
DA2398M
Use of Money and Property
DA2499M
Licenses and Permits
DA2599M
Sale of Property and Compensation for
Loss DA2699M
Miscellaneous Local Sources
DA2799M
Interfund Revenues
DA2801M
State Aid
DA3099M
Federal Aid
DA4099M
Total Revenues
$
Interfund Transfers
DA5031M
Proceeds of Obligations
DA5799M
TOTAL REVENUES AND OTHER SOURCES
DA510M
$
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 Interest)
DA9899M
Total Expenditures
$
Interfund Transfers
DA9999M
TOTAL EXPENDITURES AND OTHER USES
DA960M
$
Other Budgetary Purposes
DA962M
TOTAL $
ACTUAL
S
S
DA- 2
F.NMTMRR A Nf.F.S
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
MA
590
Total Other Additions
Less: Other DEDUCTIONS (specify)
DA_
DA_
DA
Total Other Deductions
Fund Balance - End of Fiscal Year* DA8029
*Total includes Reserved and Unreserved portions of Fund Balance.
DA- 3
HIGHWAY FUND - TOWNWIDE
ANALYSIS
OF
CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
.. FOR THE
FISCAL YEAR ENDED
EDPCODE
Fund Balance - Beginning of Fiscal Year*
DA8021
$
Prior Period ADJUSTMENTS:
ADDITIONS
DA8012
$
ADDITIONS
DA8012
DEDUCTIONS
DA8015
DEDUCTIONS
DA8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal Year
- S
Add: Revenues and Other Sources
DA8022
S
Deduct: Expenditures and Other Uses
DA8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
DA_
S
Tax Anticipation
DA_
Revenue Anticipation
DA_
Other ADDITIONS (specify)
DA_
DA_
DA
Total Other Additions
Less: Other DEDUCTIONS (specify)
DA_
DA_
DA
Total Other Deductions
Fund Balance - End of Fiscal Year* DA8029
*Total includes Reserved and Unreserved portions of Fund Balance.
DA- 3
DA -4
EDPCODE
DA3501
$
DA_
DA_
HIGHWAY
FUND
* TOWN14IDE * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
DA_
REAL PROPERTY TAXES
DA1001
$
STATE AID
' Consolidated Highway Aid
NON -PROPERTY TAX ITEMS
Sales Tax
DA1120
S
Total State Aid
INTERGOVERNMENTAL CHARGES
Public Works Services
DA2300
$
FEDERAL AID
Snow Removal - Other Gov'ts
DA2302
Total Departmental Income
$
Total Federal Aid
USE OF MONEY AND PROPERTY
TOTAL REVENUES
Interest and Earnings
DA2401
$
Rental of Equip. - Other Gov'ts
DA2416
INTERFUND TRANSFERS
Total Use of Money and Property
S
TOTAL REVENUES AND OTHER SOURCES
LICENSES AND PERMITS
Permits
DA2590
$
FINES AND FORFEITURES
Forfeitures of Deposits
DA2620
S
SALES OF PROPERTY AND
COMPENSATION FOR LOSS
Sales of Scrap and Materials
DA2650
$
Minor Sales
DA2655
Sales of Real Property
DA2660
Sales of Equipment
DA2665
Insurance Recoveries
DA2680
Other Compensation for Loss
DA2690
Total Sales of Prop. & Comp.
S
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Yr. Expenditures
DA2701
$
DA_
DA_
Total Misc. Local Sources
$
INTERFUND REVENUES
DA2801
$
DA -4
EDPCODE
DA3501
$
DA_
DA_
S
DA_
DA_
DA5031
EDPCODE
TRANSPORTATION
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
HIGHWAY FUND - TOWNWIDE * DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE
TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS
0 1 2 4 8
S $ S S S
EMPLOYEE BENEFITS
State Retirement
DA901.0.8
$
Social Security
DA9030.8
Workers Compensation
DA9040.8
Life Insurance
DA9045.8
Unemployment Insurance
DA9050.8
Disability Insurance
DA9055.8
Hospital, Medical & Dental Ins.
DA9060.8
DA_
DA_
Total Employee Benefits
$
DEBT PRINCIPAL
..
Serial Bonds
DA9710.6
$
Statutory Installment Bonds
DA9720.6
Bond Anticipation Notes
DA9730.6
Capital Notes
DA9740.6
Budget Notes
DA9750.6
Revenue Anticipation Notes
DA9770.6
DA
DA- 5
DEBT INTEREST
Serial Bonds DA9710.7
Statutory Installment Bonds DA9720.7
Bond Anticipation Notes DA9730.7
Capital Notes _ DA9740.7
Budget Notes DA9750.7
Revenue Anticipation Notes DA9770.7
DA_. 7
Total Debt Principal and Interest
TOTAL EXPENDITURES
TRANSFERS TO:
DA
TOTAL EXPENDITURES AND OTHER USES
ASSETS
Cash
Cash
Time Deposits
Budget Notes
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivables
Due from Other Funds
State and Federal, Receivables
Due from Other Governments
Inventory of Materials and Supplies
Restricted Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
HIGHWAY FUND -
PART TOWN
* BALANCE SHEET
* AS OF December 31 11984
DB882
LIABILITIES,DEFERRED REVENUES AND
EDPCODE
FUND BALANCE '
5,347.53
DB909
$
Accounts Payable
DB200
$
34,866.77
$
231,402.61
DB201
S
207,000.00
Accrued Liabilities
DB220
Accrued Liabilities
DB222
Due to Employees' Retirement System
DB223
Total Accrued Liabilities
$
241,866.77
Notes Payable
DB450
$
Revenue Anticipation
Budget
DB380
$
1,069.20
Bond Anticipation
DB389
(
)
Total Notes Payable
S
1,069.20
Other Liabilities - Overpayments
DB391
$
Due to Other Funds
DB410
$
Due to Other Governments
DE440
$
Total Liabilities
DB445
$
Deferred Revenues
DB230
$
-
Fund Balance - Reserved
DB452
Encumbrances
$
Inventory of Materials and Supplies
Repairs
Highway Capital Projects
Total Fund Balance - Reserved
Fund Balance - Unreserved
Appropriated - Ensuing Year's Budget
Unappropriated
Total Fund Balance - Unreserved
Total Fund Balance
TOTAL LIABILITIES,DEFERRED REVENUES AND
$
242,935.97
FUND BALANCE
DB- 1
EDPCODE
DB600 S 2,969.15
DB601 $ 3,216.68
DB637
$ 3,216.68
DB621 $
DB622
DB626
DB690 S
DB630 $
DB631 $
$ 6,185.83
DB691
DB700
$
5,347.53
DB720
DB882
DB902
$
5,347.53
DB909
$
DB909
231,402.61
$
231,402.61
S
236.750.14
242,935.97
HIGHWAY FUND - PART TOWN
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED December 31 , 1984
ACTUAL
$ 372,904.00
6.283.56
28.915.19
4,436.28
66,795.00
$ 479.334.03
105,630.00
•. 1
ENCUMBRANCES
DB -2
1 . 1
1 . 1
$ 5,747.57
$ 5747.57
VARIANCE
FAVORABLE
(UNFAVORABLE)
.M .
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
DB1049M
$ 372,904.00
Departmental Income �DB1299M
Intergovernmental Charges
DB2398M
6,200.00
Use of Money and Property
DB2499M
8,500.00
Licenses and Permits
DB2599M
Sale of Property and Compensation for Loss
DB2699M
Miscellaneous Local Sources
DB2799M
—
Interfund Revenues
DB2801M
State Aid
DB3099M
24,000.00
Federal Aid
DB4099M
Total Revenues
$ 411.604.00
Interfund Transfers
DB5031M
105,630.00
Proceeds of Obligations
DB5799M
TOTAL REVENUES AND OTHER SOURCES
DB510M
$ 517,914.00
Other
Appropriated Fund Balance
DB599M
13 886.51
Appropriated Reserve
DB511M
Obligations Authorized
DB530M
TOTAL
$ 511,120-51
11a,20-5EXPENDITURES
EXPENDITURESAND OTHER USES
Expenditures
Transportation
DB5999M
$ 474,_786.51
Employee Benefits
DB9199M
56,874.00
Debt Service (Principal and Interest)
DB9899M
Total Expenditures
$L,120.51
Interfund Transfers
DB9999M
TOTAL EXPENDITURES AND OTHER USES
DB960M
$ 571,1g0.51
Other Budgetary Purposes
DB962M
$ 531,120.51
TOTAL
ACTUAL
$ 372,904.00
6.283.56
28.915.19
4,436.28
66,795.00
$ 479.334.03
105,630.00
•. 1
ENCUMBRANCES
DB -2
1 . 1
1 . 1
$ 5,747.57
$ 5747.57
VARIANCE
FAVORABLE
(UNFAVORABLE)
.M .
'e"1
Total Other Additions
Less: Other DEDUCTIONS (specify)
DR_
D8_
DR
Total Other Deductions
Fund Balance - End of Fiscal Year* DB8029
*Total includes Reserved and Unreserved portions of Fund Balance.
DB -3
q6, 758.
$ 236,750.14
HIGHWAY FUND - PART TOWN
ANALYSIS
OF CHANGES
IN FUND BALANCE (RESERVED
AND UNRESERVED)
FOR THE
FISCAL YEAR
ENDED December 31
1984
EDPCODE
Fund Balance - Beginning of Fiscal Year*
DBB021
$ 122,062.14
Prior Period ADJUSTMENTS:
ADDITIONS
DB8012
S
ADDITIONS
DB8012
DEDUCTIONS
DB8015
DEDUCTIONS
DB8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
$ 122,062.14
Add: Revenues and Other Sources
DB8022 -
$ 584,964.03
Deduct: Expenditures and Other Uses
DB8024
470,276.03
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
114,688.00
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
DB_
$
Tax Anticipation
DB_
Revenue Anticipation
DB_
Other ADDITIONS (specify)
DB
DB_
DB
Total Other Additions
Less: Other DEDUCTIONS (specify)
DR_
D8_
DR
Total Other Deductions
Fund Balance - End of Fiscal Year* DB8029
*Total includes Reserved and Unreserved portions of Fund Balance.
DB -3
q6, 758.
$ 236,750.14
REAL PROPERTY TAXES
NON -PROPERTY TAX ITEMS
Sales Tax
INTERGOVERNMENTAL CHARGES
Public Works Services
Snow Removal - Other Gov'ts
Total Departmental Income
USE OF MONEY AND PROPERTY
Interest and Earnings
Rental of Equip. - Other Gov'ts
Total Use of Money and Property
LICENSES AND PERMITS
Permits
FINES AND FORFEITURES
Forfeitures of Deposits
SALES OF PROPERTY 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
Miscellaneous
Total Misc. Local Sources
INTERFUND REVENUES
HIGHWAY FUND - PART TOWN * DETAIL OF REVENUES AND OTRER SOURCES
EDPCODE
DB1001 $ 372.904.00 STATE AID
DB1120
DB2300
$
DB2302
6,283.56
$
6,283.56
DB2401
$
28,915.19
DB2416
$
28,915.19
DB2590
$
DB2620
$
DB2650
$
DB2655
DB2660
DB2665
DB2680
DB2690
S
DB2701
$
DB2770
4,436.28
DB_
$
4.436.28
DB2801
Consolidated Highway Aid
Stats Aid
Total State Aid
FEDERAL AID
Total Federal Aid
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
DB -4
EDPCODE
0 11
D' It nn
D:
n•
DB_
DB_
$ 479.334.03
DB5031 $ 109-630,00
$ 584.964.03
u'
HIGHWAY FUND - PART TOWN * DETAIL OF EXPENDITURES AND OTHER USES
EMPLOYEE BENEFITS
State Retirement
DB9010.8
$
PERSONAL
Social Security
EDPCODE
TOTAL
SERVICES
TRANSPORTATION
DB9040.8
0
1
Maintenance of Streets
DB5110
$ 98,380.14
$ 52,203.62
Road Construction (Perm. Imp.)
DB5112
176,049.82
41,000.00
Machinery
DB5130
50,658.94
6,447.39
Miscellaneous
DB5140
18,094.90
16,200.00
Snow Removal
DB5142
71,821.82
49,517.85
Services for Other Governments
DB5148
Bridges
DB 5120
400.00
400.00
DEBT PRINCIPAL
DB_
Total Transportation
DR9710.6
S 415,405.62
S 165,768.86
EMPLOYEE BENEFITS
State Retirement
DB9010.8
$
21,212.00
Social Security
DB9030.8
11,683.47
Workers Compensation
DB9040.8
6,123.00
Life Insurance
DB9045.8
Unemployment Insurance
DB9050.8
83.00
Disability Insurance
DB9055.8.
Hospital, Medical & Dental Ins.
DB9060.8
15,768.94
DR_
DB_
Total Employee Benefits
S
54,870.41
DEBT PRINCIPAL
Serial Bonds
DR9710.6
$
Statutory Installment Bonds
DB9720.6
Bond Anticipation Notes
DB9730.6
Capital Notes
DB9740.6
Budget Notes
DB9750.6
Revenue Anticipation Notes
DB9770..6
DB
EQUIPMENT AND
CAPITAL OUTLAY
2
8.626.35
$ 8,626.35
CONTRACTUAL
F.FPF.NDTTTTRF.R
4 -
$ 46,176.52
135,049.82
35,585.20
1,894.90
22,303.97
EMPLOYEE
BENEFITS
8
S
$ 241,010.41 S
DEBT INTEREST
Serial Bords 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 T0;
DB
TOTAL EXPENDITURES AND OTHER USES
w
S
$ 470,276.03
470,276.03
C
CD -1
... SPECIAL GRANT
FUND * BALANCE SHEET * AS OF
(Formerly
Titled Community Development Fund)
ASSETS
EDPCODE
LIABILITIES, DEFERRED REVENUES AND
EDPCODE
Cash
FUND BALANCE
Cash
CD200
$
Accounts Payable
CD600
$
Time Deposits
CD201
Revenue Anticipation Notes
CD222
Accrued Liabilities
CD601
$
Total Cash
$
Revenue Anticipation Notes Payable
CD621
$
Rehabilitation Loans Receivable
CD390
$
Due From Other Funds
CD391
$
Due to Other Funds
CD630
$
Investments
CD450
$
Total Liabilities
$
State and Federal, Receivables
CD410
$
Deferred Revenues
CD691
$
Due from Other Governments
CD440
$
Fund Balance - Reserved
Encumbrances
CD700
S
CD_
Total Reserved
S
Fund Balance - Unreserved
Appropriated - Ensuing Year's Budget
CD909
$
Unappropriated
CD909
-
Total Unreserved
-'
$
Total Fund Balance
$
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND BALANCE
$
CD -1
REVENUES AND OTHER SOURCES
Revenues
Departmental Income
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
Economic Assistance and Opportunity
Home and Community Services
Total Expenditures
TOTAL EXPENDITURES AND OTHER USES
Other Budgetary Purposes
TOTAL
SPECIAL GRANT FUND
(Formerly Titled Community Development Fund)
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED
ACTUAL
S $
S S
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
MODIFIED
EDPCODE
BUDGET
CD1299M
$
CD2499M
CD2799M
CD4099M
S
CD5031M
CD510M
$
CD599M
$
CD6999M
CD8999M
S
CD9999M
CD960M
$
CD962M
$
ACTUAL
S $
S S
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
Ma
SPECIAL GRANT FUND
ANALYSIS OF CHANCES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED ,
EDPCODE
Fund Balance - Beginning of Fiscal Year* CD8021 S
Prior Period ADJUSnTENTS:
ADDITIONS
CD8012
ADDITIONS
CD8012
DEDUCTIONS
CD8015
DEDUCTIONS
CD8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
CD8022
Deduct: Expenditures and Other Uses
CD8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Revenue Anticipation
CD_
Other ADDTTIONS (specify)
11
c
S
CD
—
CD_
CD
—
Total Other Additions
Less: Other DEDUCTIONS (specify)
CD
CD—
CD
Total Other Deductions
Fund Balance - End of Fiscal Year* CD8029
*Total includes Reserved and Unreserved portions of Fund Balance.
CD- 3
S
E
DEPARTMENTAL INCOME
Community Development Income
USE OF MONEY AND PROPERTY
Interest and Earnings
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Years Expenditures
Community Development Grant From:
County
Other (Specify)
SPECIAL GRANT FUND * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
CD2170
CD2401
CD2701
CD2743
CD_
CD_
CD
Total Miscellaneous Local Sources $
(Formerly Titled Community Development Fund)
FEDERAL AID
Community Development Act CD4910 $
Job Training CD4790
Total Federal Aid S
TOTAL REVENUES $
INTERFUND TRANSFERS CD5031
TOTAL REVENUES AND OTHER SOURCES S
CD -4
Y
SPECIAL GRANT. FUND * DETAIL OF EXPENDITURES AND OTHER USES
TOTAL EXPENDITURES AND OTHER USES
PERSONAL
SERVICES
1
EQUIPMENT AND CONTRACTUAL EMPLOYEE
CAPITAL OUTLAY EXPENDITURES BENEFITS
2 4 8
$ S $
CD -5
S
EDPCODE
TOTAL
ECONOMIC ASSISTANCE AND OPPORTUNITY
0
Job Training Administration
CD6290
$
Participant Support
CD6291
Job Training Services
CD6292
Total Econ. Asst. and Opportunity
S
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
CD8668
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 Urban
Renewal Project
CD8680
Relocation Payments & Assistance
CD8682
Planning and Management
Development
CD8664
Administration
CD8686
Model Cities Activities
CD8688
CD_
Total Home and Community Services
$
TOTAL EXPENDITURES AND OTHER USES
PERSONAL
SERVICES
1
EQUIPMENT AND CONTRACTUAL EMPLOYEE
CAPITAL OUTLAY EXPENDITURES BENEFITS
2 4 8
$ S $
CD -5
S
r
a
2
b
9
C]
P]
CF -1
FEDERAL REVENUE SHARING FUND * BALANCE
SHEET * AS OF December 31 , 1984
.
ASSETS
EDPCODE
LIABILITIES, DEFERRED REVENUES AND
EDPCODE
Cash
FUND BALANCE
Cash
CF200
$
1,469.74
Accounts Payable
CF600
$
Time Deposits
CF201
98,031.59
Revenue Anticipation Notes
CF222
Accrued Liabilities
CF601
$
Total Cash
$
99,501.33
Revenue Anticipation Notes Payable
CF621
S
Due From Other Funds
CF391
$
Interest Receivable
CF380
481.55
Due to Other Funds
CF630
$
Investments
CF450
$
Due to Other Governments
CF631
$
State and Federal, Receivables
CF410
$
Total Liabilities
$
Due from Other Governments
CF440
$
Deferred Revenues
CF691
$
Restricted Assets
Cash Special Reserves
CF230
$
Fund Balance - Reserved
Investments Special Reserves
CF452
Encumbrances
CF700
$
4,200.00
.
Total RestrictedAssets$
CF_
CF_
Total Reserved
$
4,200.00
Fund Balance - Unreserved
Appropriated -Ensuing Year's Fudget
CF909
$
90,000.00
CF_
Unappropriated
OF909
5,782.88
Total Unreserved
$
95,782.88
Notal Fund Balance
$
99,982.88
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
99,982.88
FUND BALANCE
$
99,982.88
CF -1
FEDERAL REVENUE SHARING FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED neramber 31 , 1984
Interfund Transfers
CF5031M'
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
S
84-972.00
Uses of Money and Property
CF2499M $
—
Miscellaneous Local Sources
CF2799M
Federal Aid
CF4099M
84 972.00
Total Revenues
$
84,972.00
Interfund Transfers
CF5031M'
TOTAL REVENUES AND OTHER SOURCES
CF510M
S
84-972.00
Other
Appropriated Fund Balance
CF599M
85,028.00
TOTAL
$
170,000.00
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
CF1999M
$
15,000.00
Public Safety
CF3999M
65,000.00
Health
CF4999M
Transportation
CF5999M
10,000.00
Economic Assistance and Opportunity
CF6999M
Culture and Recreation
CF7999M
2,000.00
Home and Community Service
CF8999M
Employee Benefits
CF9199M
Debt Service (Principal and Interest)
CF9899M
Total Expenditures
$
92.000.00
Interfund Transfers
CF9999M
78.000.00
TOTAL EXPENDITURES AND OTHER USES
CF960M
$
170,000.00
Other Budgetary Purposes
CF962M
—
TOTAL
$
170,000.00
ACTUAL - ENCUMBRANCES
$ 7,977.91
84,973.00
S 92 950.91
$ 9,133.99
9.113.25
1,998.68
$ 20.245.92
78,000.00
$ 98,245.92
CF -2
$ 4,200.00
$ 4,200.00
$ 4,200.00
VARIANCE
FAVORABLE
(UNFAVORABLE)
$ 7.977.91
1.00
$ 7,978.91
•
$ 1,666.01
65,000.00
886.75
1.32
$ 67,554.08
S 67,554.08
�.� FEDERAL REVENUE SHARING FUND
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED December 31 , 1984
EDPCODE
Fund Balance - Beginning of Fiscal Year*
CF8021
Prior Period ADJUSTMENTS:
ADDITIONS
CF8012
ADDITIONS
CF8012
DEDUCTIONS
CF8015
DEDUCTIONS
CF8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
CF8022
Deduct: Expenditures and Other Uses
CF8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Other ADDITIONS (specify)
CF
CF_
CF
Total Other Additions
Less: Other DEDUCTIONS (specify)
CF_
CF_
CF
S
S 92,950.91
98,245.92
Total Other Deductions
Fund Balance - End of Fiscal Year* CF8029
*total includes Reserved and Unreserved portions of Fund Balance.
CF -3
$ 105,277.89
$ 105,277.89
(5,295.01)
S 99,982.88
FEDERAL REVENUE SHARING FUND * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
USE OF MONEY AND PROPERTY
Interest and Earnings
CF2401
$
.7,977.91
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Years Expenditures.
CF2701
- $
Other (Specify)
CF
CF
CF
Total Miscellaneous Local Sources
$
7,977.91
FEDERAL AID
General Revenue Sharing
CF4001
$
84,973.00
TOTAL REVENUES
$
92,950.91
INTERFUND TRANSFERS
CF5031
$
TOTAL REVENUES AND OTHER SOURCES
$
92,950.91
CF -4
i
FUNCTIONAL UNIT
Records Restoration
Highway Barn Insulation
Computer
Highway Machinery
EDPCODE
CF 7510
CF5132
CF 1670
CF5130
FEDERAL REVENUE SHARING FUND
TOTAL
0
1,998,68
1,488.23
9,133.99
7,625.02
* DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND
SERVICES CAPITAL OUTLAY
1 2
9,133.99
7,625.02
CONTRACTUAL EMPLOYEE
EXPENDITURES BENEFITS
4 8
1,998.68
1, 88.23
EMPLOYEE BENEFITS
State Retirement
CF9010.8
$
Social Security
CF9030.8
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
$
DEBT PRINCIPAL
_
Serial Bonds
CF9710.6
Statutory Installment Bonds
CF9720.6
Bond Anticipation Notes
CF9730.6
Budget Notes
CF9750.6
-
Revenue Anticipation Notes
CF9770.6
CF—. 6
DEBT INTEREST
'
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
$
20,245.92
TRANSFERS TO: -
Capital Protects
CF 9950
$
78,000.00
TOTAL EXPENDITURES AND OTHER USES
$
98.245.92
CF -5
w
rl
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Obligations
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Water Rents Receivable
Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivable
Interest Receivable
Due from Other Funds
State and Federal, Receivables
Due from Other Governments
Inventory of Materials and Supplies
Restricted.Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
WATER FUND * BALANCE SHEET * AS OF December 31 , 1984
LIABILITIES, DEFERRED REVENUES AND
EDPCODE FUND BALANCE
F200 $ 123,708.02 Accounts Payable
F201 532, 228.62
F210 Accrued Liabilities
F220 Accrued Liabilities
F222 Due to Employees Retirement System
F223
$ 655,936.64
F450 $
F350
$
F380
$
F389
S
F380
2,485.15
F391
$ 7,408.70
F410
$
P440 $
F445 S
F230 S
F452
S
$ 665,830.49
F - 1
Total Accrued Liabilities
Notes Payable
Revenue Anticipation
Budget
Total Notes Payable
Other Liabilities - Overpayments
Due to Other Funds
Due to Other Governments
EDPCODE
F600 S 158,210.70
F601
F637
F
F621
F622
F690
F630
F630
Bonds and Long -Term Liabilities
Bonds F628
Bond Interest and Matured Bonds F629
F_
Total Bonds and Long -Term Liabilities
Total Liabilities
Deferred Revenues
Fund Balance - Reserved
Encumbrances
Inventory of Materials and Supplies
Repairs
Total Reserved
Fund Balance - Unreserved
Appropriated -Ensuing Yr.'s Budget
Unappropriated
Total Unreserved
Total Fund Balance
TOTAL LIABILITIES, DEFERRED REVENUES AND
FUND BALANCE
F691
F700
F720
F882
S
S
$
$ 400,000.00
S
$ 558,210.70
$ 2,737.87
S 223.83
S 223.83
F909 $
F909 104,658.09
$ 104,658.09
$ 104,881.92
S 665,830.49
t
WATER FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED December 31 , 1984
ACTUAL
81.1.563.33
28.954.27
4,010.93
19,983.42
$1,152,990.49
$1,152,990.49
S
947,108.32
118,328.47
$1.065,436.79
ENCUMBRANCES
S
223.83
$ 223.83
$1,065,436.79 $ 223.83
F - 2
VARIANCE
FAVORABLE
(UNFAVORABLE)
(3:521.46)
170,163.33
25,954.27
4,010.93
19,983.42
$ 216,590.49
$ 216,590.49
S
(69,260.15)
( .47)
$ (69,260.62)
$ (69,260.62)
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
F1049M
$
Real Property Tax Items
F1099M
292,000.00
Departmental Income
F1299M
641 ,400.00
Use of Money and Property
F2499M
q
000.00
Sale of Property and Compensation for
Loss F2699M
Miscellaneous Local Sources
F2799M
Interfund Revenues
F2801M
State Aid
F3099M
Federal Aid
F4099M
Total Revenues
$
936,400.00
Interfund Transfers
F5031M
Proceeds of Obligations
F5799M
TOTAL REVENUES AND OTHER SOURCES
F510M
$
936,400.00
Other
Appropriated Fund Balance
F599M
60,000.00
Appropriated Reserve
F511 -M
Obligations Authorized
F530M
TOTAL
$
996,400.00
EXPENDIUTRES AND OTHER USES
Expenditures
General Government Support
F1999M
$
Home and Community Service
F8999M
878,072.00
Employee Benefits
F9199M
Debt Service (Principal and Interest)
F9899M
118,328.00
Total Expenditures
$
996,400.00
Interfund Transfers
F9999M
TOTAL EXPENDITURES AND OTHER USES
F960M
$
996,400.00
Other Budgetary Purposes
F962M
TOTAL
-
$
996,400.00
ACTUAL
81.1.563.33
28.954.27
4,010.93
19,983.42
$1,152,990.49
$1,152,990.49
S
947,108.32
118,328.47
$1.065,436.79
ENCUMBRANCES
S
223.83
$ 223.83
$1,065,436.79 $ 223.83
F - 2
VARIANCE
FAVORABLE
(UNFAVORABLE)
(3:521.46)
170,163.33
25,954.27
4,010.93
19,983.42
$ 216,590.49
$ 216,590.49
S
(69,260.15)
( .47)
$ (69,260.62)
$ (69,260.62)
%1
WATER FUND '
ANALYSIS OF CHANGES .IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED December 31 , 1984
EDPCODE
Fund Balance - Beginning of Fiscal Year* F8021 $ 17.328.22
Prior Period ADJUSTMENTS:
ADDITIONS
F8012
ADDITIONS
F8012
DEDUCTIONS
F8015
DEDUCTIONS
F8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
F8022
Deduct: Expenditures and Other Uses
F8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
F_
Revenue Anticipation
F_
Other ADDITIONS (specify)
F
F_
F
Total Other Additions
Less: Other DEDUCTIONS (specify)
F_
F_
F
Total Other Deductions
Fund Balance - End of Fiscal Year* F8029
S 1.152.990.49
1.065.436.79
*Total includes Reserved and Unreserved portions of Fund Balance.
F - 3
$ 17,328.22
87,553.70
$ 104,881.92
WATER FUND * DETAIL OF REVENUES AND OThER SOURCES
U
F - 4
EDPCODE
REAL PROPERTY TAXES
F1001
.$
SALES OF PROPERTY AND
COMPENSATION FOR LOSS
EDPCODE
REAL PROPERTY TAX ITEMS
Sales of Scrap and Materials
F2650
$
Special Assessments (Ad Valorem)
F1028
S
Minor Sales
F2655
Special Assessments (Other)
F1030
$
288,478.54
Sales of Real Property
F2660
Total Real Property Tax Items
$
288,478.54
Sales of Equipment
F2665
Insurance Recoveries
F2680
4,010.93
DEPARTMENTAL INCOME
Other Compensation for Loss
F2690
Metered Water Sales
F2140
744,888.44
Total Sales of Prop. & Comp,
$
4,010.93
Unmetered Water Sales
F2142
Water Service Charges
F2144
9,626.78
MISCELLANEOUS LOCAL SOURCES
Interest and Penalty on Water Rents
F2148
6,467.38
Refunds of Prior Yr. Expenditures
F2701
$
Water Rents Other Governments
F2378
6,030.60
Gifts and Donations
F2705
Water Service Surcharge
F2146
44,550813
Misc. (Payroll Reimbursement)
F2770
19,983.42
Total Departmental Income
$
811,563.33
F
Total Misc. Local Sources
$
19,983.42
USE OF MONEY AND PROPERTY
Interest and Earnings
F2401
$
28,954.27
Rental of Real Property, Individuals
F2410
INTERFUND REVENUES
F2801
$
Rental of Real Property -
STATE AID
Other Governments
F2412
F_
Rental of Equipment, Individuals
F2414
Rental of Equipment, Other Governments
F2416
FEDERAL AID
Commissions
F2450
F_
Total Use of Money and Property
$
28,954.27
TOTAL REVENUES
$
1, 152, 990.49
LICENSES AND PERMITS
Permits
F2590
$
INTERFUND TRANSFERS
F5031
$
FINES AND FORFEITURES
Forfeitures of Deposits
F2620
$
TOTAL REVENUES AND OTHER SOURCES
$
1, 152, 990.49
F - 4
F - 5
WATER FUND
* DETAIL OF EXPENDITURES 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
F1910
$
$
Municipal Association Dues
F1920
Judgements and Claims
F1930
Purchase of Land
F1940
$
Taxes and Assessments
F1950
F_
$
$
Total General
Government Support
$
$
$
$
$
HOME AND COMMUNITY SERVICES
Water Administration
F8310
$
S
S
$
S
Source of Supply,
Power and Pumping
F8320
Purification
F8330
Transportation and Distribution
F8340
79,584.48
79,584.48
Common Water Supply
F83 -u
867.523.84
867,523.84
F_
Total Home and Community services
S
947.108.32
S
$
$
947,108.32
$
F - 5
F - 6
WATER FUND
* DETAIL OF EXPENDITURES AND OTHER USES
EMPLOYEE BENEFITS
EDPCODE
DEBT INTEREST
EDPCODE
State Retirement
F9010.8
$
Serial Bonds
F9710.7
$
32,786.46
Statutory Installment Bonds
F9720.7
Social Security
F9030.8
Bond Anticipation Notes
F9730.7
24,030.01
Workers Compensation
F9040.8
Capital Notes
F9740.7
Life Insurance
F9045.8
Budget Notes
F9750.7
Unemployment Insurance
F9050.8
Tax Anticipation Notes
F9760.7
Disability Insurance
F9055.8
Revenue Anticipation Notes
F9770.7
Hospital, Medical & Dental Insurance
F9060.8
Installment Purchase Debt
F9785.7
F_.8
State Loans
F9790.7
Total Employee Benefits
$
Total Debt Principal and Interest
118,328.47
TOTAL EXPENDITURES
$ 1,065,436.79
DEBT PRINCIPAL
Serial Bonds
F9710.6
48.512.00
INTERFUNDTRANSFERS
Statutory Installment Bonds
F9720.6
Other Funds
F9901.9
$
Bond Anticipation Notes
F9730.6
13.000.00
Capital Projects Fund
F9950.9
Capital Notes
F9740.6
F—. 9
Budget Notes
F9750.6
F_.9
Tax Anticipation Notes
F9760.6
Total Interfund Transfers
$
Revenue Anticipation Notes
F9770.6
Installment Purchase Debt
F9785.6
State Loans
F9790.6
TOTAL EXPENDITURES AND OTHER USES
$ 1,065.436.79
F - 6
...,SETS_
Cash
Cash
Time Deposits
Petty Cash
Budget Notes
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Sewer,Rents Receivable
Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivable
Due from Other Funds
State and Federal, Receivables
Due from Other Governments
Inventory of Materials and Supplies
Restricted Assets
Cash Special Reserves ..
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
SE14ER FUND
*
BALANCE SUEET * . AS
OF December 31 11984
G601
$
G637
LIABILITIES, DEFERRED REVENUES AND
EDPCODE
G630
G621
FUND BALANCE
G622
$
Accounts Payable
6200
$
84,897.89
S
G201
331.942.14
Accrued Liabilities
G210
Accrued Liabilities
G220
Due to Employees' Retirement System
G222
Total Accrued Liabilities
G223
$
416,840.03
Notes Payable
Revenue Anticipation
G450
$
Budget
Total Notes Payable
G360
$
G380
S
5.771.78
Other Liabilities
G389
(
)
Customer Deposits
$
5.771.78
Overpayments
Total Other Liabilities
6391
$
25.33
Due to Other Funds
G410
$
Due to Other Governments
0440
S
Total Liabilities
G445
$
Deferred Revenues
Fund Balance - Reserved
G230
$
Encumbrances
G452
Inventory of Materials and Supplies
$
Repairs
Total Reserved
Fund Balance - Unreserved
Appropriated - Ensuing Year's Budget
Unappropriated
Total Unreserved
Total Fund Balance
TOTAL LIABILITIES, DEFERRED REVENUES AND
$
422,637.14
FUND BALANCE
G - 1
EDPCODE
$
6600
S 56,905.77
G601
$
G637
S
G630
G621
$
G622
$
G615
$
G690
S
G630
S
150,000.00
G631
$
$
206,905.77
G691
S
'12.14
G700 $
G720
0882
S 215.719.23
G909 $
G909 215,719.23
S
215,719.23
$ 215,719.23
$ 422,637.14
4
SEWER fu\D
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED 1)PramhPr 31 , 1984
REVENUES AND OTHER SOURCES
EDPCODE
Revenues
Real Property Taxes
G1049M
Real Property Tax Items
G1099M
Departmental Income
G1299M
Use of Money and Property
G2499M
Sale of Property and Compensation
for Loss G2699M
Miscellaneous Local Sources
G2799M
Interfund Revenues
G2801M
State Aid
G3099M
Federal Aid
0409911
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
Home and Community Service
Employee Benefits
Debt Service (Principal and Interest)
Total Expenditures
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
Other Budgetary Purposes
TOTAL
G5031M
G5799M
G510M
G599M
C511M
G530M
G1999M
G8999M
G9199M
G9899M
G9999M
G960M
G962M
MODIFIED
BUDGET
S
235.000.00
184.000.00
5.400.00
S 424.400.00
$ 424.400.00
24.051.00
S 448.451.00
210.200.00
238.251.00
$ 448.451.00
$ 448.451.00
$ 448.451.00
ACTUAL
S
242,442.85
307,796.78
23.042.00
720.00
$ 574.001.63
576.147.51
$ 1,150,149.14
275.917.68
238.250.97
$ 514.168.65
530.000.00
$ 1.044.168.65
G-2
S
S
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
7,442.85
123,796.78
17,642.00
720.00
S 149.601.63
576.147.51
$ 725.749.14
R
(65.717.68)
.03
$ (65.717.65)
(530,000.00)
S (595.717.65)
N�v
Total Other Deductions
Fund Balance - End of Fiscal Year* 08029
*Total includes Reserved and Unreserved portions of Fund Balance,
G - 3
$ 215,719.23
SEWER FUND
.�
ANALYSIS
OF CHANGES IN FUND BALANCE
(RESERVED
AND UNRESERVED)
FOR THE
FISCAL YEAR ENDED December
31
, 1984
EDPCODE
Fund Balance - Beginning of Fiscal Year*
G8021
$
109,738.74
Prior Period ADJUSTMENTS:
ADDITIONS
C8O12
$
ADDITIONS
G8O12
DEDUCTIONS
G8015
DEDUCTIONS
G8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
$
109,738.74
Add: Revenues and Other Sources
G8O22
$1,150,149.14
Deduct: Expenditures and Other Uses
G8024
1,044,168.65
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
105,980.49
Current Year ADJUSTMENTS
'
Add: Notes Paid From Appropriations:
Budget
G_
$
Revenue Anticipation
G_
,
Other ADDITIONS (specify)
G_
G_
G
Total Other Additions
Less: Other DEDUCTIONS (specify)_
G_
G_
G
Total Other Deductions
Fund Balance - End of Fiscal Year* 08029
*Total includes Reserved and Unreserved portions of Fund Balance,
G - 3
$ 215,719.23
REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
Special Assessments (Ad Valorem)
Special Assessments (Other)
Total Real 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, Individuals
Rental of Real Property -
Other Governments
Rental of Equipment, Individuals
Rental of Equipment, Other Governments
Commissions
Total Use of Money and Property
SEWER FUND x DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
G1001 S
G1028 S
G1030 $ 242.442.85
$ 242.442.85
62120
$
254,724.55
G2122
G2650
50.297.81
G2655
62128
62660
2.443.56
G2665
G2374
G2680
Other Compensation for Loss
330.86
G_
loss
S
307.796.78
G2401
$
23,042.00
G2410
G2412
G2414
G2416
G2450
SALES OF PROPERTY AND
EDPCODE
COMPENSATION FOR LOSS '
Sales of Scrap and Materials
G2650
Minor Sales
G2655
Sales of Real Property
62660
Sales of Equipment
G2665
Insurance Recoveries
G2680
Other Compensation for Loss
G2690
Total Sales of Prop. and Comp.for
loss
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Year's Expenditures
Gifts and Donations
Miscellaneous
Total Miscellaneous Local Sources
INTERFUND REVENUES
STATE AID
Operation and Maintenance
$ 23,042.00 Total State Aid
FEDERAL AID
G - 4
Total Federal Aid
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
G2701
G2705
G 2770
G
G2801
G3901
G_
G
G_
G
G5031
S
S
720.00
$ 720.00
S
S
$ 574.001.63
$ 576.147.51
$1.150,149.14
EDPCODE
GENERAL GOVERNMENT SUPPORT
Unallocated Insurance 01910
Municipal Association Dues G1920.
SEWER FUND * DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL
TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES
0 1 2 4
Judgements and Claims
01930
Purchase of Land
G1940
Taxes and Assessments
G1950
G_
S
Total General
Government Support
$ $,
HOME AND COMMUNITY SERVICES
Sanitation Administration
G8110
$ $
Sanitary Sewers
G8120
275,917.68
Sewage Treatment and Disposal
G8130
G—
G_
Total. Home and Community Services
$ 275.917.68 $
G - 5
$
275 917.68
$ 275 917.68
EMPLOYEE
BENEFITS
8
SEWER FUND x DETAIL OF EXPENDITURES AND OTHER USES
EMPLOYEE BENEFITS EDPCODE
State Retirement G9010.8
Social Security
G9030.8
Workers Compensation
G9040.8
Life Insurance
G9045.8
Unemployment Insurance
G9050.8
Disability Insurance
G9055.8
Hospital, Medical and Dental Insurance
G9060.8
G_. 8
Total Employee Benefits
$
DEBT PRINCIPAL
Serial Bonds
G9710.6 177,as (10
Statutory Installment Bonds
G9720.6
Bond Anticipation Notes
69730.6 -
Capital Notes
G9740.6
Budget Notes
G9750.6
Revenue Anticipation Notes
G9770.6
Installment Purchase Debt
G9785.6
State Loans
G9790.6
G - 6
DEBT INTEREST
Serial Bonds
Statutory Installment Bonds
Bond Anticipation Notes
Capital Notes
Budget Notes
Revenue Anticipation Notes
Installment Purchase Debt
State Loans
Total Debt Principal and Interest
TOTAL EXPENDITURES
INTERFUND TRANSFERS
Other Funds
Capital Projects Fund
Total Interfund Transfers
TOTAL EXPENDITUES AND OTHER USES
EDPCODE
69710.7 S 115,762.97
G9720.7
G9730.7
G9740.7
09750.7
G9770.7
G9785.7
G9790.7
238,250.97
S 514,168.65
G9901.9 $ 530.000.00
G9950.9
G_.9
G_.9
$ 530,000.00
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Total Cash
Investments
Due from Other Funds
Due from Other Governments
Restricted Assets
Cash, Special Reserves
Investments, Special Reserves
Total Restricted Assets
TOTAL..ASSETS .
PUBLIC LIBRARY FUND * BALANCE SHEET
AS OF
Total Reserved
$
,
Appropriated -Ensuing
LIABILITIES, DEFERRED REVENUES AND
Yr.'s Budget
L909
EDPCODE
Unappropriated
FUND BALANCE EDPCODE
Total Unreserved
Accounts Payable
L600
$
L200
$
$ FUND BALANCE
L201
Accrued Liabilities
L210
AccruedLiabilities
L601
$
Due to Employees Retirement
S
System
L637
Total Accrued Liabilities
-
$
L450
$
Other Liabilities
L391
e
L440
L230
L452
Total Other Liabilities
Due to Other Funds
Total Liabilities
Deferred Revenues
Fund Balance - Reserved
Encumbrances
L
L
L630 $
S
L691
L700 $
L
Repairs
L882
Total Reserved
$
Fund Balance - Unreserved
Appropriated -Ensuing
Yr.'s Budget
L909
$
Unappropriated
L909
Total Unreserved
$
Total Fund Balance
$
. TOTAL LIABILITIES, DEFERRED REVENUES AND
$ FUND BALANCE
$
L - 1
PUBLIC L!BhARY .-.
SUNIKARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED _
S
S
L - 2
ACTUAL
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
L1049M
S
Real Property Tax Items
L1099M
Departmental Income
L1299M
Use of Money and Property
L2499M
Sale of Property and Compensation for
Loss L2699M
Miscellaneous Local Sources
L2799M
_
Interfund Revenues
L2801M
State Aid
L3099M
Federal Aid
L4099M
Total Revenues
$
Interfund Transfers
L5031M
Proceeds of Obligations
L5799M
TOTAL REVENUES AND OTHER SOURCES
L510M
$
Other
Appropriated Fund Balance
1,599M
Appropriated Reserve
L511M
Obligations Authorized
L530M
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
Culture and Recreation
L7999M
$
Employee Benefits
L9199M
Debt Service (Principal and Interest)
L9899M
Total Expenditures
$
Interfund Transfers
L9999M
TOTAL EXPENDITURES AND OTHER USES
L960M
$
Other Budgetary Purposes
L962M
TOTAL
$
S
S
L - 2
ACTUAL
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
PUBLIC LIBRARY FUND
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR. ENDED
EDPCODE
Fund Balance - Beginning of Fiscal Year* L8021 $
Prior Period ADJUSTMENTS:
ADDITIONS L8012 $
ADDITIONS L8012
DEDUCTIONS L8015
DEDUCTIONS L8015
Net Prior Period Adjustments _
RESTATED Fund Balance - Beginning of Fiscal Year S
Add: Revenues and Other Sources L8022 $
Deduct: Expenditures and Other Uses L8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Other ADDITIONS (specify)
L S
i
i
Total Other Additions
Less: Other DEDUCTIONS (specify)
L
i
Total Other Deductions
Fund Balance - End of Fiscal Year* L8029
*Total includes Reserved and Unreserved portions of Fund Balance.
L - 3
S
PUBLIC LIBRARY FUND * DETAIL OF REVENUES AND OTHER SOURCES
TOTAL REVENUES
INTERFUND TRANSFERS L5031
TOTAL REVENUES AND OTHER SOURCES
S
S
S
P
S
S
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 Ilse of Money and Property
SALES OP 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
S
S
S
P
S
S
L - 4
CULTURE AND RECREATION
Personal Service
Equipment acid 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 OTHER USES
EDPCODE
L7410.1
$
L7410.7.
1,7410.4
L9010.8
$
L9030.8
L9040.8
L9045.8
1.9050.8
L9055.8
L9060.8
L_. 8
1,_.8
S
1—. 9
$
S
L - 5
•">
b
a
^'
C - 1
SPECIAL REVENUE FUND * PALANCE SHEET * AS OF
,
ASSETS
LIABILITIES, DEFERRED REVENUES AND
EDPCODE
FUND BALANCE.
EDPCODE
Cash
Accounts Payable
C600
$
Cash
C200
$
Time Deposits
C201
Accrued Liabilities
. Petty Cash
C210
Accrued liabilities
C601
$
Budget Nates
C220
Due to Employees Retire. System
C637
Revenue Anticipation Notes
C222
Total Accrued Liabilities
$
Fiscal Agent
C223
Total Cash
$
Notes Payable
' Revenue Anticipation
C621
$
Investments
C450
$
Budget
C622
Total Notes Payable
$
Accounts Receivable
C380
S
Less: Allowance for Receivables
C389
(
) Other Liabilities -
Net Accounts Receivable
$
Overpayments
C690
$
Due to Other Funds
C630
S
Due from Other Funds
C391
$
Due to Other Governments
C631
S
State and Federal, Receivables
C410
S
Total Liabilities
-
$
Due from Other Governments
C440
$
Deferred Revenues
$
Inventory of Materials and Supplies
C445
$
Fund Balance - Reserved
Encumbrances
C700
$
Restricted Assets
Inventory of Materials and
Cash Special Reserves
C230
$
Supplies
C720
Investments Special Reserves
C452
Repairs
C882
' Total Restricted Assets
S
Total Reserved
$
Fund Balance - Unreserved
Appropriated -Ensuing Year's
Budget
C909
S
Unappropriated
C909
Total Unreserved
$
Total Fund Balance
$
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND BALANCE
S
C - 1
SPECIAL REVENUE FUFD
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED
C - 2
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
FAVORABLE
ACTUAL
Real Property Taxes
C1049M
$
Real Property Tax Items
C1099M
Departmental Income
C1299M
Intergovernmental Charges
C2398M
Use of Money and Property
C2499M
Sale of Property and Compensation for
Loss C2699M
$
Miscellaneous Local Sources
C2799M
S
Interfund Revenues
C2801M
S
State Aid
C3099M
Federal Aid
C4099M
Total Revenues
$
Interfund Transfers
C5031M
Proceeds of Obligations
C5799M
TOTAL REVENUES AND OTHER SOURCES
C510M
$
Other
Appropriated Fund Balance
C599M
Appropriated Reserve
C511M
Obligations Authorized
C530M
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
C1999M
$
Public Safety
C3999M
Health
C4999M
Transportation
C5999M
Economic Assistance and Opportunity
C6999M
Culture and Recreation
C7999M
Home and Community Service
C8999M
Employee Benefits
C9199M
Debt Service (Principal and Interest)
C9899M
Total Expenditures
$
Interfund Transfers
C9999M
TOTAL EXPENDITURES AND OTHER USES
C960M
$
Other Budgetary Purposes
C962M
TOTAL
$
C - 2
VARIANCE
FAVORABLE
ACTUAL
ENCUMBRANCES
(UNFAVORABLE)
S
$
S
S
$
S
S
S
S
$
$
C - 2
SPECIAL REVENUE FUND
ANALYSIS
OF CHANGES IN FUND
BALANCE (RESERVED AND UNRESERVED)
FOR THE
FISCAL YEAR ENDED
,
EDPCODE
Fund Balance - Beginning of Fiscal Year*
C8021
S
Prior Period ADJUSTMENTS:
ADDITIONS
C8012
$
ADDITIONS
C8012
DEDUCTIONS
C8015
DEDUCTIONS
C8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
S
Add: Revenues and Other Sources
C8022
$
Deduct: Expenditures and Other Uses
C8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
C_
$
Revenue Anticipation
C_
Other ADDITIONS (specify)
C
C
C
Total Other Additions
Less: Other DEDUCTIONS (specify)
_
C
C_
C
Total Other Deductions
Fund Balance - End of Fiscal Year*
C8029
$
*Total includes Reserved and Unreserved portions
of Fund Balance.
C 3
Commissions
EDPCODE
REAL PROPERTY TAXES
C1001
REAL PROPERTY TAX ITEMS
Sales of Scrap and Excess Materials
C_
DEPARIIENTAL INCOME
C2655
Airport Fees and Rentals
C1770
Airport Concessions
C1774
Airport Sales of Supplies
C1776
Park and Recreation Charges
C2001
Special Recreational Facility Charges
C2025
Refunds of Prior Year Expenditures
C—
_C_USE
C—
USEOF MONEY AND PROPERTY
Interest and Earnings
C2401
C
Commissions
C2450
Total. Use of Money and Property
SALES OF PROPERTY AND COMPENSATION 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_
FEDERAL AID
C
TOTAL REVENUES
INTERFUND TRANSFERS C5031
TOTAL REVENUES AND OTHER SOURCES
aPeCIAL REVENUE FUND * DETAIL OF REVENUES AND OTHER SOURCES
C - 4
V
FUNCTIONAL UNIT
EDPCODE
C_
C_
C_
C
DETAIL OF EXPENDITURES
PERSONAL
TOTAL SERVICES
0 1
SPECIAL REVENUE FUND
AND OTHER USES
EQUIPMENT AND CONTRACTUAL EMPLOYEE
CAPITAL OUTLAY EXPENDITURES. BENEFITS
2 4 8
EMPLOYEE BENEFITS
State Retirement
C9olo.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 -
Serial Bonds
C9710.6
..
Statutory Installment Bonds
C9720.6
-
Bond Anticipation Notes
C9730.6
Budget Notes
C9750.6
_
Revenue Anticipation Notes
C9770.6
.. ,..
C—. 6
DEBT INTEREST
Serial Bonds
C9710.7
'
Statutory Installment Bonds
C9720.7
Bond Anticipation Notes
C9730.7
Budget Notes
C9750.7
Revenue Anticipation Notes
C9770.7
Total Debt Prin. and Interest
$
TOTAL EXPENDITURES
$
TRANSFERS T0:
..
C
$
TOTAL EXPENDITURES AND OTHER USES
$
_
C - 5
r
a
z
x
v
a
ra
ASSETS
Cash
Cash
Time Deposits
Total Cash
Other Assets (specify)
TOTAL ASSETS
LIGHTING DISTRICT FUND
* BALANCE SHEET * AS OF—T1AromljAr 41
, 1984
LIABILITIES, DEFERRED REVENUES
AND
EDPCODE
FUND BALANCE
EDPCODE
Liabilities (specify)
SL200
$_
t 454.14 Accounts Payable
SL 600
$
420.19
SL201
$
1,454.14
SL
$
Fund Balance - Reserved
SL
$
Encumbrances
SL700
$
SL
$
SL
$
Total Reserved
$
Fund Balance - Unreserved
Appropriated -Ensuing Year's
Budget
SL909
$
Unappropriated
SL909
Total Unreserved
$
1,032.94
Total Fund Balance
$
1,032.94
TOTAL LIABILITIES, DEFERRED REVENUES AND
$
1,453- 13 FUND BALANCE
S
1,453.13
SL- 1
LIGHTING DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED December 31 0 1984
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
Departmental Income
Uses of Money and Property
Licenses and Permits
Fines and Forfeitures
Sale of Property and Compensation for
Miscellaneous Local Sources
Interfund Revenues
State Aid
Federal Aid
Total Revenues
Interfund Transfers
TOTAL REVENUES AND OTHER SOURCES
Other
Appropriated Fund Balance
Appropriated Reserve
TOTAL
EXPENDITURES AND OTHER USES
Expenditures
Transportation
Employee Benefits
Debt Service (Principal and Interest)
Total Expenditures
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
Other Budgetary Purposes
TOTAL
EDPCODE
SL1049M
SL1299M
S1.2499M
SL2599M
SL2649M
Loss SL2699M
SL2799M
SL2801M
SL3099M
SL4099M
SL5031M
SL510M
SL599M
SL511M
SL5999M
SL9199M
SL9899M
S1,9999M
SL960M
SL962M
$
$
$
$
$
$
$
MODIFIED
BUDGET
4,180,00
240.00
4-420.00
4 420.00
4.420.00
4.420.00
4,420.00
4,420.00
4.420.00
ACTUAL
$ 4,1.80.00
209.51
S 4-189.91
S 4,389.51
4-168.10
$ 4 168.10
$ 4 168,10
SL - 2
E
F.Nr71MRRANI.FR
VARIANCE
FAVORABLE
(UNFAVORABLE)
( 30.49)
$ ( 30.49)
30.49)
951.90
$ 291.90
$ 751 _9(1
�\
LIGHTING DISTRICT FUNDS
ANALYSIS OF CHANCES
IN FUND BALANCE (RESERVED
AND UNRESERVED)
FOR FISCAL YEAR
ENDED December 31
1984
,
'
Eastwood
Clover
rnrP c_r PnmA rinncidP
Renwick Hgts.
Commons
Lane
EDPCODF.
TOTAL
LIGHTING DISTINCT LIGHTING DISTRICT
LIGHTING DISTRICT
LIGHTING ,ISTRICT
Fund Balance/Begin. of Fiscal Year*
SL8021
$
811.53
$ (28.35) $
174.52
$
(27.40)
$ 631.34
61.42
Prior Period ADJUSTMENTS:
ADDITIONS
SL8012
ADDITIONS
SL8012
DEDUCTIONS
SL8015
DEDUCTIONS
SL8015
RESTATED Fund Balance/Begin. Fiscal
Year
S
811.53
$ (28.35) $
174.52
$
(27.40)
$ 631.34
61.42
Add: Revenues and Other sources
SL8022
4,389.51
1,454.02
699.25
789.19
1,173.03
274.02
Deduct: Expenditures and Other Uses
SL8024
4,168.10
1,346.23
528.45
726.60
1,384.82
182.00
Revenues and Other Sources over
(Under)
Expenditures and other Uses
$
221.41
$ 107.79 $
170.80
$
62.59
$ (211.79)
92.02
Current Year ADdUSMENTS
.
Add: Other ADDITIONS (specify)
SL_
SL
SL_
Less: Other DEDUCTIONS (specify)
SL—
LSISrFund
SL—
SL—
FundBalance/End of Fiscal Year*
SL8029
$
1,032.94
$ 79.44 $
345.32
$
35.19
$ 419.55
153.44
*Total includes Reserved an Unreserved portions
of Fund Balance.
SL- 3
REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES
Interest & Earnings_
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
EXPENDITURES AND OTHER USES
TRANSPORTATION
Street Lighting
TOTAL EXPENDITURES
INTERFUND TRANSFERS
TOTAL EXPENDITURES AND OTHER USES
LIGHTIh:I i..:STRICT FUNDS
DETAIL STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND OTHER USES
Forest Home Glenside Renwick Hets
EDPCODE TOTAL 1 LIGHTING DISTRICT LIGHTING DISTRICT LIGHTING DISTRICT
SL1001
SL2-Ql
SL
$ 4,180.00
$ A,389.51
SL503I.
$
209.
1
$ 1.400.00 S 660.00 $ 760.00
54.02 39.25 29.19
$ 1.454.02
$ A,389.51
SL503I.
$
S 4,389.51
SL5182,4
4.168.10
SL
-
S
Sl:
l4,168
789.19
1.346.23
4,168.1.0
l0
SL
$
$ 1,346.23
$ 4,168.10
$ 1.400.00 S 660.00 $ 760.00
54.02 39.25 29.19
$ 1.454.02
S
699.25 S
789.19
S1,UA 02
S
699.25 $
789.19
1.346.23
528.45
726.60
$ 1,346.23
$
578.45 $
726.60
$
$
$
$ 1,346.93
$
528.45 $
726.60
SL -4
F��rr.,...,A
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Budget Notes
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Water Rents Receivable
Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivable
Due from Other Funds
Due from Other Governments
Inventory of Materials and Supplies
Restricted Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
EDPCODE
SW200
SW201
SW210
SW220
SW222
SW223
SW450
SW350
SW380
SW389
WATER DISTRICT FUND * BALANCE SHEET * AS OF
LIABILITIES, DEFERRED REVENUES AND
FUND BALANCE EDPCODE
Accounts Payable SW600
SW391 $
SW440 $
SW445 $
SW230 $
SW452
S
Total Other Liabilities
Accrued Liabilities
SW630
Accrued Liabilities
SW601
Due to Emp. Retirement Sys.
S14637
Total Accrued Liabilities
SW691
$ Notes Payable
Revenue Anticipation
SW621
$ Budget
SW622
Total Notes Payable
SW882
Total Reserved
Other Liabilities
$ Customer Deposits
SW615
C ) Overpayments
SW690
S
SW
SW391 $
SW440 $
SW445 $
SW230 $
SW452
S
Total Other Liabilities
Due to Other Funds
SW630
Due to Other Governments
SW631
Total Liabilities
Deferred Revenues
SW691
Fund Balance - Reserved
Encumbrances
SW700
Inventory of Mat. & Supplies
SW720
Repairs
SW882
Total Reserved
Fund Balance - Unreserved
Appropriated -Ensuing Yr.'s
Budget
SW909
Unappropriated
SW909
Total Unreserved
Total Fund Balance
TOTAL LIABILITIES, DEF. REVENUES AND
FUND BALANCE
SW- 1
DISSRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED ,
ACTUAL
S
SW -2
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
SW1049M
$
Real Property Tax Items
SW1099M
Departmental Income
SW1299M
Uses of Money and Property
SW2499M
Sale of Property and Compensation for
Loss SW2699M
Miscellaneous Local Sources
SW2799M
Interfund Revenues
SW2801M
State Aid
SW3099M
Federal Aid
SW4099M
Total Revenues
$
Interfund Transfers
SW5031M
Proceeds of Obligations
SW5799M
TOTAL REVENUES AND OTHER SOURCES
SW510M
$
Other
Appropriated Fund Balance
SW599M
Appropriated Reserve
SW511M
Obligations Authorized
SW530M
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
SW1999M
$
Home and Community Service
SW8999M
Employee Benefits
SW9199M
Debt Service (Principal and Interest)
SW9899M
Total Expenditures
S
Interfund Transfers
SW9999M
TOTAL EXPENDITURES AND OTHER USES
SW960M
$
Other Budgetary Purposes
SW962M
TOTAL
$
ACTUAL
S
SW -2
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
Ga
Total Other Additions
Less: Other DEDUCTIONS (specify)
SW
SW_
SW
Total Other Deductions
Fund Balance - End of Fiscal Year* SW8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SW- 3
WATER DISTRICT FUND
ANALYSIS
OF CHANGES
IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE
FISCAL YEAR ENDED
EDPCODE
Fund Balance - Beginning of Fiscal Year*
SW8021
$
Prior Period ADJUSTMENTS:
ADDITIONS
SW6012
$
ADDITIONS
SW8012
DEDUCTIONS
SW8015
DEDUCTIONS
SW8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
S
Add: Revenues and Other Sources
SW8022
$
Deduct: Expenditures and Other Uses
SW8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
SW_
S
Revenue Anticipation
SW_
Other ADDITIONS (specify)
SW_
SW_
SW
Total Other Additions
Less: Other DEDUCTIONS (specify)
SW
SW_
SW
Total Other Deductions
Fund Balance - End of Fiscal Year* SW8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SW- 3
WATER DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES
L
SW -4
EDPCODE
REAL PROPERTY TARES
SW1001
$
REAL PROPERTY TAX ITEMS .
Special Assessments (Ad Valorem)
SWI028
$
Special Assessments (Other)
SW1030
DEPARTMENTAL INCOME
Metered Water Sales
5142140
$
Unmetered Water Sales
SW2142
Water Service Charges
SW2144
Interest and Penalties of Water Sales
SW2148
Water Services, Other Governments
SW2378
SW
USE OF MONEY AND PROPERTY
Interest and Earnings
SW2401
$
Commissions
SW2450
Total Use of Money 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
$
TOTAL REVENUES
$
INTERFUND TRANSFERS
SW5031
$
TOTAL REVENUES AND OTHER SOURCES
$
SW -4
ra
Total General
EDPCODE
GENERAL GOVERNMENT SUPPORT
Unallocated Insurance .
SW1910
Municipal Association Dues
SW1920
Judgements and Claims
SW1930
Purchase of Land
SW1940
Taxes and Assessments
SW1950
Transportation and Distribution
SW
Total General
Government Support
HOME AND COMMUNITY SERVICES
Water Administration
SW'8310
Source of Supply,
Power and Pumping
SW8320
Purification
SW8330
Transportation and Distribution
SW8340
SW_
SW_
Total Home and Community Services
WATER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE
TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS
0 1 2 4 8
S
S
S S
SW- 5
S
WATER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES
EMPLOYEE BENEFITS
EDPCODE
DEBT INTEREST
EDPCODE
State Retirement
SW9010.8 $
Serial Bonds
SW9710.7
Statutory Installment Bonds
SW9720.7
Social Security
SW9030.8
Bond Anticipation Notes
SW9730.7
Workers Compensation
SW9040.8
Capital Notes
SW9740.7
Life Insurance
SW9045.8
Budget Notes
SW9750.7
Unemployment Insurance
SW9050.8
Tax Anticipation Notes
SW9760.7
Disability Insurance
SW9055.8
Revenue Anticipation Notes
SW9770.7
Hospital, Medical and Dental Insurance
SW9060.8
Installment Purchase Debt
SW9785.7
SW_.8
State Loans
SW9790.7
Total Employee Benefits
$
Total Debt Principal and Interest
'
TOTAL EXPENDITURES
DEBT PRINCIPAL
Serial Bonds
SW9710.6 '
INTERFUND TRANSFERS
Statutory Installment Bonds
SW9720.6
Other Funds
SW9901.9
Bond Anticipation Notes
SW9730.6
Capital Projects Fund
SW9950.9
Capital Notes
SW9740.6
SW .9
Budget Notes
SW9750.6
SW .9
Tax Anticipation Notes
SW9760.6
Total Interfund Transfers
Revenue Anticipation Notes
SW9770.6
Installment Purchase Debt
SW9785.6
State Loans
SW9790.6
TOTAL EXPENDITURES AND OTHER USES
SW- 6
S
FIRE PROTECTION DISTRICT FUND
* BALANCE
SHEET * AS OF December 31 11984
c�
ASSETS
LIABILITIES, DEFERRED REVENUES AND
,
EDPCODE
FUND BALANCE EDPCODE
Cash
Liabilities (specify)
Cash
SF200
$
150.56
SF
$
Time Deposits
SF201
31,275.63
Total Cash
S
31,426.19
SF
$
Other Assets (specify)
Fund Balance - Reserved
Interest Receivable
SF380
$
149.90
Encumbrances SF700
$
SF
$
SF
$
Total Reserved
$
Fund Balance - Unreserved
Appropriated -Ensuing Year's
Budget SF909
$
Unappropriated SF909
31,576.09
Total Unreserved
S
31,576.09
Total Fund Balance
$
31,576.09
TOTAL LIABILITIES, DEFERRED REVENUES
AND
TOTAL ASSETS
S
31,576.09
-FUND BALANCE
$
.31,576.09
FIRE PROTECTION DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED December 31 , 1984
SF - 2
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
1,324.88
3,955.26
3.00
$ 5,283.14
$ 5,283.14
( 3.00)
$ ( 3.00)
$ $ ( 3.00)
L
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
ACTUAL
Revenues
Real Property Taxes
SF1049M
$
333.757.00
$
333,757.00
Real Property Tax Items
SF1099M
3,000.00
4,324.88
Departmental Income
SF1299M
8,955.26
Uses of Money and Property
SF2499M
5.000.00
Sale of Property and Compensation for Loss SF2699M
Miscellaneous Local Sources
SF2799M
3.00
Interfund Revenues SF2801M
State Aid _
SF3099M
Federal Aid
SF4099M
Total Revenues
$
341 .757.00
$
347.040.14
Interfund Transfers SF5031M
TOTAL REVENUES AND OTHER SOURCES
SF510M
$
341.757.00
$
347.040.14
Other
Appropriated Fund Balance
SF599M
'
Appropriated Reserve
SF511M
TOTAL
$_
341.757.00
EXPENDITURES AND OTHER USES
Expenditures
Public Safety
SF3999M
341.757.00
341,760.00
Employye Benefits SF9199M
Debt Service (Principal and Interest)
SF9899M
Total Expenditures
$
341,757.00
$
341,760.00
Interfund Transfers SF9999M
TOTAL EXPENDITURES AND OTHER USES
SF960M
$__341,757.00
$
341.760.00
Other Budgetary Purposes
SF962M
TOTAL
$
341 757.00
SF - 2
ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
1,324.88
3,955.26
3.00
$ 5,283.14
$ 5,283.14
( 3.00)
$ ( 3.00)
$ $ ( 3.00)
L
FIRE PROTECTION DISTRICT FUNDS
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND'UNRESERVED)
FOR FISCAL YEAR ENDED December 31 ,1984
EDPCODE TOTAL
Fund Balance/Begin. of Fiscal Year* SF8021 $ 26,295.95
Prior Period ADJUSTMENTS:
ADDITIONS SF8012
ADDITIONS SF8012
DEDUCTIONS SF8015
DEDUCTIONS SF8015
Net Prior Period Adjustments S
RESTATED Fund Balance/Begin. of Fiscal Year $ 26,295.95
Add: Revenues and Other Sources SF8022 34%,040.14
Deduct: Expenditures and Other Uses SF8024 341,760.00
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Other ADDITIONS (specify)
SF_
SF_
SF
Less: Other DEDUCTIONS (specify)
SF_
SF_
SF_
Fund Balance/End of Fiscal Year SF8029
$ 5,280.14
$ 31,576.09
*Total includes Reserved an Unreserved portions of Fund Balance.
FIRE
FIRE
FIRE
PROTECTION
PROTECTION
PROTECTION
DISTRICT
DISTRICT
DISTRICT
$ 26,295.95
S
$ $
$ S
$
$
$ 26,295.95
$
$ S
347,040.14
341,760.00
$ 5,280.14
S
S S
$ ;
$ 31,576.09
$
SF -3
FIRE
PROTECTION
DISTRICT
REVENUES
REAL PROPERTY TAXES
In Lieu of Taxes
Interest & Earnings
Miscellaneous
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
EXPENDITURES
PUBLIC SAFETY
Fire Protection
Misecllaneous
TOTAL EXPENDITURES
INTERFUND TRANSFERS
TOTAL EXPENDITURES AND OTHER USES
EDPCODE
FIRE PROTECTION DISTRICT FUNDS
DETAIL STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND USES
TOTAL
SF1001 $ 333,757.00
SF`1081 $ 4,324.88
SF2401 $ 8,955.26
SF2770 3.00
$ 347,040.14
SF5031 $
$ 347,040.14
SF3410.4 $ 341.757.00
SF1989.4 3.00
SF $
$ 341,760.00
SF $
$ 341.760.00
FIRE
PROTECTION
DISTRICT
FIRE FIRE
PROTECTION PROTECTION
DISTRICT DISTRICT
$ 333,757.00
S
S
$
$ 4,324.88
S
$
S 8,955.26
$
S
3.00
S
S
$ 347,040.14
$
$
$ 341,760.00
S
S
$
$ 347,040.14
$
S
FIRE
PROTECTION
DISTRICT
$ 341,757.00
$
$
$
3.00
S
S
S
S
$ 341,760.00
$
$
$
$
$
$
S
$ 341,760.00
$
$
$
SF- 4
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Budget Notes
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Sewer Rents Receivable
Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivable
Due from Other Funds
State and Federal, Receivables
Due from Other Governments
Inventory of Materials and Supplies
Restricted Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
EDPCODE
SS200
SS201
SS210
SS220
SS222
SS223
SS450
SS360
SS380
SS389
SS391
SS410
SS440
SS445
SS230
SS452
SEWER DISTRICT FUND * BALANCE SHEET * AS OF
,
LIABILITIES, DEFERRED REVENUES
AND
.FUND BALANCE
EDPCODE
Accounts Payable
SS600
$
5
Accrued Liabilities
Accrued Liabilities
SS601
$
Due to Emp. Retirement Sys.
SS637
Total Accrued Liabilities
S
$ Notes Payable
Revenue Anticipation
SS621
$
$ Budget
SS622
Total Notes Payable
S
Due to Other Funds
SS630
$
S
( ) Due to Other Governments
SS631
$
Total Liabilities
$
S
Deferred Revenues
SS691
$
Fund Balance - Reserved
$ Encumbrances
SS700
$
Enventory of Mat. & Supplies
SS720
$ Repairs
SS882
Total Reserved
$
$ Fund Balance - Unreserved
Appropriated -Ensuing Year's
$ Budget
SS909
S
Unappropriated
SS909
Total Unreserved
$
Total Fund Balance
$
TOTAL LIABILITIES, DEFERRED REVENUES AND
$ FUND BALANCE
$
SS -1
SEWER DTS;'RTCT FOND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED . ,
�J
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
FAVORABLE
ACTUAL
Real Property Taxes
SS1049M
$
Real Property Tax Items
SS1099M
S
Departmental Income
SS1299M
Uses of Money and Property
SS2499M
Sale of Property and Compensation 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
SS510M
$
Other
Appropriated Fund Balance
SS599M
Appropriated Reserve
SS511M
Obligations Authorized
SS530M
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
S
General Government Support
SS1999M
$
Home and Community Service
SS8999M
Employee Benefits
SS9199M
Debt Service (Principal and Interest)
SS9899M
Total Expenditures
$
Interfund Transfers
SS9999M
TOTAL EXPENDITURES AND OTHER USES
SS960M
$
Other Budgetary Purposes
SS962M
TOTAL
S
�J
SS -2
VARIANCE
FAVORABLE
ACTUAL
ENCUMBRANCES
(UNFAVORABLE)
S
S
S
$
S
$
S
$
S
S
S
SS -2
w
Total Other Deductions
Fund Balance - End of Fiscal Year* SS8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SS -3
SE14EP. DISTRICT FUND
ANALYSIS OF CHANCES IN FUND BALANCE
(RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED
,
EDPCODE
Fund Balance - Beginning of Fiscal Year* SS8021
S
Prior Period ADJUSTMENTS:
..
ADDITIONS
SS8012 $
ADDITIONS
SS8012
DEDUCTIONS
SS8015
DEDUCTIONS
SS8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of
Fiscal Year
S
Add: Revenues and Other Sources
SS8022 S
Deduct: Expenditures and Other Uses
SS8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
SS_ $
Revenue Anticipation
Ss_
Other ADDITIONS (specify)
SS_
SS_
SS
Total Other Additions
Less: Other DEDUCTIONS (specify)
SS_
SS_
SS
Total Other Deductions
Fund Balance - End of Fiscal Year* SS8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SS -3
SEWER DISTRICT FUND * DETAIL L: :-;dENUES AND OTHER SOURCES
Total Federal Aid
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
SS -4
SS5031 $
EDPCODE
REAL PROPERTY TAXES
SS1001
$
SALES OF PROPERTY AND
COMPENSATION FOR LOSS
EDPCODE
REAL PROPERTY TAX ITEMS
Sales of Scrap and Materials
SS2650
$
Special Assessments (Ad Valorem)
SS1028
$
Minor Sales
SS2655
Special Assessments (Other)
SS1030
$
Sales of Real Property
SS2660
Total Real Property Tax Items
S
Sales of Equipment
SS2665
Insurance Recoveries
SS2680
DEPARTMENTAL INCOME
Other Compensation for Loss
SS2690
Sewer Rents
SS2120
$
Total Sales of Prop. and Comp,
for Loss
$
Sewer Charges
SS2122
Interest and Pen. on Sewer Accounts
SS2128
MISCELLANEOUS LOCAL SOURCES
Sewer Services Other Governments
SS2374
Refunds of Prior Yr. Expenditures
SS2701
$
SS_
Gifts and Donations
SS2705
Total Departmental Income
$
SS_
SS_
USE OF MONEY AND PROPERTY
Total Misc. Local Sources
$
Interest and Earnings
SS2401
$
Rental of Real Property
SS2410
INTERFUND REVENUES
SS2801
$
Rental of Real Property
Other Governments
SS2412
STATE AID
Rental of Equipment
Operation and Maintenance
SS3901
$
Other Governments
SS2416
SS_
Commissions
SS2450
SS_
Total Use of Money and Property
S
Total State Aid
S
FEDERAL AID
SS_
SS
Total Federal Aid
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
SS -4
SS5031 $
r�
TOTAL
0
S
SEWER DISTRICT FUND * DETAIL OP EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL
SERVICES CAPITAL OUTLAY EXPENDITURES
1 2 4
SS -5
S
S
S
S
EMPLOYEE
BENEFITS
8
EDPCODE
GENERAL GOVERNMENT SUPPORT
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
Sanitary Sewers
SS8120
Sewage Treatment and Disposal SW8130
SS_
SS_
Total Home and Community
Services
TOTAL
0
S
SEWER DISTRICT FUND * DETAIL OP EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL
SERVICES CAPITAL OUTLAY EXPENDITURES
1 2 4
SS -5
S
S
S
S
EMPLOYEE
BENEFITS
8
SEWER DISTRICT FUND * DETAIL OF EXPENDITURES AND OTHER USES
EMPLOYEE BENEFITS
EDPCODE
State Retirement
SS9010.8 $
Social Security
SS9030.8
Workers Compensation
SS9040.8
Life Insurance
SS9045.8
Unemployment Insurance
SS9050.8
Disability Insurance
SS9055.8
Hospital, Medical and Dental Insurance
SS9060.8
SS—.8
Total Employee Benefits
$
DEBT PRINCIPAL
Serial Bonds
SS9710.6
Statutory Installment Bonds
SS9720.6
Bond Anticipation Notes
SS9730.6
Capital Notes
SS9740.6
Budget Notes
SS9750.6
Revenue Anticipation Notes
SS9770.6
Installment Purchase Debt
SS9785.6
State Loans
SS9790.6
SS -6
DEBT INTEREST
Serial Bonds
Statutory Installment Bonds
Bond Anticipation Notes
Capital Notes
Budget Notes
Revenue Anticipation Notes
Installment Purchase Debt
State Loans
Total Debt Principal and Interest
TOTAL EXPENDITURES
INTERFUND TRANSFERS
Other Funds
Capital Projects Fund
Total Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
EDPCODE
SS9710.7
SS9720.7
SS9730.7
SS9740.7
SS9750.7
SS9770.7
SS9785.7
SS9790.7
S
SS9901.9 S
SS9950.9
SS—.9
SS—.9
S
SD -1
DRAINAGE DISTRICT FUND
* BALANCE SHEET * AS OF
ASSETS
EDPCODE
LIABILITIES, DEFERRED REVENUES AND
Cash
FUND BALANCE
EDPCODE
Cash
SD200
$
Accounts Payable
SD600
$
Time Deposits
SD201
Accrued Liabilities
Petty Cash
SD210
Accrued Liabilities
SD601
$
Budget Notes
SD220
Due to Emp. Retirement Sys.
SD637
Revenue Anticipation Notes
SD222
Total Accrued Liabilities
S
Fiscal Agent
SD223
Total Cash
$
Notes Payable
Revenue Anticipation
SD621
$
Investments
SD450
$
Budget
SD622
Total Notes Payable
S
Accounts Receivable
SD380
$
Less: Allowance for Receivables
SD389
(
) Other Liabilities -
Net Accounts Receivable
$
Overpayments
SD690
$
Due to Other Funds
SD630
$ '
Due from Other Funds
SD391
$
Due to Other Governments
SD631
$
State and Federal, Receivables
SD410
$
Total Liabilities
$
Due from Other Governments
SD440
$
Deferred Revenues
SD691
$
Inventory of Materials & Supplies
SD445
$
Fund Balance - Reserved
Restricted Assets
Encumbrances
SD700
$
Cash Special Reserves
SD230
$
Inventory of Mat. & Supplies
SD720
_
Investments Special Reserves
SD452
Repairs
SD882
Total Restricted Assets
$
Total Reserved
$
Fund Balance - Unreserved
Appropriated-Endusing Year's
Budget
SD909
$
Unappropriated
SD909
'
- Total Unreserved
$
Total Fund Balance
S
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND BALANCE
$
SD -1
DRAINAGE DISTRICT FUND
SM51ARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED s
SD -2
ACTUAL ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
F
S
S
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
SD1049M
$ '
Real Property Tax Items
SD1099M
Departmental Income
SD1299M
Use of Money and Property
SD2499M
Sale of Property and Compensation for
Loss SD2699M
Miscellaneous Local Sources
SD2799M
Interfund Revenues
SD2801M
State Aid
SD3099M
Federal Aid
SD4099M
Total Revenues
$
Interfund Transfers
SD5031M
Proceeds of Obligations
SD5799M
TOTAL REVENUES AND OTHER SOURCES
SD510M
$
Other
Appropriated Fund Balance
SD599M
Appropriated Reserve
SD511M
Obligations Authorized
SD53OM
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
SD1999M
$
Home and Community Service
SD8999M
Employee Benefits
SD9199M
Debt Service (Principal and Interest)
SD9899M
Total Expenditures
$
Interfund Transfers
SD9999M
TOTAL EXPENDITURES AND OTHER USES
SD960M
$
Other Budgetary Purposes
SD962M
TOTAL
$
SD -2
ACTUAL ENCUMBRANCES
VARIANCE
FAVORABLE
(UNFAVORABLE)
F
S
S
Total Other Deductions
Fund Balance - End of Fiscal Year* SD8029
*Total includes Reserved and Unreserved portions of. Fund Balance.
SD -3
S
DRAINAGE DISTRICT FUND
ANALYSIS
OF CHANGES IN FUND BALANCE
(RESERVED AND UNRESERVED)
FOR THE
FISCAL YEAR ENDED
EDPCODE
Fund Balance - Beginning of Fiscal Year*
SD8021
S
Prior Period ADJUSTMENTS:
-
ADDITIONS
SD8012
S
ADDITIONS
SD8012
DEDUCTIONS
SD8015
DEDUCTIONS
SD8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
$
Add: Revenues and Other Sources
SD6022
$
Deduct: Expenditures and Other Uses
SD8024
'
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
`
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
SD_
$
Revenue Anticipation
SD_
Other ADDITIONS (specify)
SD_
SD_
SD
- Total Other Additions
Less: Other DEDUCTIONS (specify)
SD_
SD_
SD
Total Other Deductions
Fund Balance - End of Fiscal Year* SD8029
*Total includes Reserved and Unreserved portions of. Fund Balance.
SD -3
S
REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
Special Assessments (Ad Valorem)
Special Assessments (Other)
Total Real Property Tax Items
DEPARTMENTAL INCOME
DRAINAGE DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES
EDPCODE
SD1001 $
SDIO28
SD1030
SD_
SD
Total Departmental Income
USE OF MONEY AND PROPERTY
Interest and Earnings
SD2401
Commissions
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
TOTAL REVENUES AND OTHER SOURCES
SO -4
`.J
DRAINAGE DISTRICT FUND
DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE.
EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS
FUNCTIONAL UNIT 0 1 2 4 8
Drainage SD8540
SD_
SD_
SD
EMPLOYEE BENEFITS
State Retirement
SD9010.8
$
Social Security
SD9030.8
Workers Compensation
SD9040.8
Life Insurance
SD9045.8
Unemployment Insurance
SD9050.8
Disability Insurance
SD9055.8
Hospital,Medical & Dental Ins.
SD9060.8
SD_. 8
SD_. 8
Total Employee Benefits
$
DEBT PRINCIPAL
Serial Bonds
SD9710.6
$
Statutory Installment Bonds
SD9720.6
• Bond Anticipation Notes
SD9730.6
Capital Notes
SD9740.6
Budget Notes
SD9750.6
Revenue Anticipation Notes
SD9770.6
Installment Purchase Debt
SD9785.6
DEBT INTEREST
'
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 S
SD -5
TRANSFERS TO: EDPCODE
Other Funds SD9901.9
Capital Projects Fund SD9950.9
SD
SO
Total Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
C
REFUSE
AND GARBAGE
DISTRICT FUND
* BALANCE SHEET * AS OF
ASSETS
EDPCODE
LIABILITIES, DEFERRED REVENUES AND
Cash
FUND BALANCE
EDPCODE
Cash
SR200
$
Accounts Payable
SR600
$
Time Deposits
SR201
Accrued Liabilities
Petty Cash
SR210
Accrued Liabilities
SR601
S
Budget Notes
SR220
Due to Emp.Retirement Sys.
SR637
Revenue Anticipation Notes
SR222
Total Accrued Liabilities
S
Fiscal Agent
SR223
'
Total Cash
$
Notes Payable
Revenue Anticipation
SR621
$
Investments
SR450
$
Budget
SR622
Total Notes Payable
$
Accounts Receivable
SR380
$
Less: Allowance for Receivables
SR389
(
) Other Liabilities -
Net Accounts Receivable
$
Overpayments
SR690
$
.Due from Other Funds
SR391
$
Due to Other Funds
SR630
$
State and Federal, Receivables
SR410
$
Due to Other Governments
SR631
$
Due from Other Governments
SR440
$
Total Liabilities
$
Inventory of Materials and Supplies
SR445
$
Deferred Revenues
SR691
$
Restricted Assets
Fund Balance - Reserved
Cash Special Reserves
- SR230
$
Encumbrances
SR700
$
Investments Special Reserves
SR452
Inventory of Mat. & Supplies
SR720
Total Restricted Assets
$
Repairs
SR882
Total Reserved
S
Fund Balance - Unreserved
Appropriated -Ensuing Yr.'s
Budget
SR909
S
Unappropriated
SR909
Total Unreserved
S
Total Fund Balance
S
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND BALANCE
S
SR- 1
REFUSE AND GARBAGE DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED _
ACTUAL
S
E
C
F
SR - 2
ENCUMBRANCES
S
S
VARIANCE
FAVORABLE
(UNFAVORABLE)
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
SR1049M
$
Real Property Tax Items
SR1099M
Departmental Income
SR1299M
Use of Money and Property
SR2499M
Sale of Property and Compensation for
Loss SR2699M
Miscellaneous Local Sources
SR2799M
Interfund Revenues
SR2801M
State Aid
SR3099M
Federal Aid
SR409911
Total Revenues
$
Interfund,Transfers
SR503UI
Proceeds of Obligations
SR5799M
TOTAL REVENUES AND OTHER SOURCES
SR510M
$
Other
Appropriated Fund Balance
SR599M
Appropriated Reserve
SR511M
Obligations Authorized
SR530M
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
General Goverment Support
SR1999M
$
Home and Community Service
SR6999M
Employee Benefits
SR9199M
Debt Service (Principal and Interest)
SR9899M
Total Expenditures
$
Interfund Transfers
SR9999M
TOTAL EXPENDITURES AND OTHER USES
SR960M
$
Other Budgetary Purposes
SR962M
TOTAL
$
ACTUAL
S
E
C
F
SR - 2
ENCUMBRANCES
S
S
VARIANCE
FAVORABLE
(UNFAVORABLE)
f
REFUSE AND GARBAGE DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED
EDPCODE
Fund Balance - Beginning of Fiscal Year* SR8021 $
Prior Period ADJUSTMENTS:
ADDITIONS
SR8012
$
ADDITIONS
SR8012
DEDUCTIONS
SR8015
DEDUCTIONS -
SR8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
SR8022
$
Deduct: Expenditures and Other Uses
SR8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
' Budget
SR_
S
Revenue Anticipation
SR_
Other ADDITIONS (specify)
SR_
SR_
SR
Total Other Additions
-
Less: Other DEDUCTIONS (specify)
SR_
SR_
SR
Total Other Deductions
Fund Balance - End of Fiscal Year*
SR8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SR- 3
S
REFUSE AND GARBAGE DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES
Total Miscellaneous Local Sources
INTERFUND REVENUES SR2801
STATE AID
SR_
FEDERAL AID
SR
TOTAL REVENUES
INTERFUND TRANSFERS SR5031
TOTAL REVENUES AND OTHER SOURCES
SR -4
a,%
EDPCODE
BEAT, PROPERTY TAXES
SR1001
$
REAL PROPERTY TAX ITEMS
-
Special Assessments (Ad Valorem)
SR1028
S
Special Assessments (Other)
SR1030
Total Real Property Tax Items
S
DEPARTMENTAL INCOME
SR
S
SR_
SR_
SR_
Total Departmental Income
$
USE OF MONEY AND PROPERTY
..
Interest and Earnings
SR2401
$
Commissions
SR2450
SR_
Total Use of Money and Property
S
SALES OF PROPERTY AND COMPENSATION FOR LOSS
Sales of Scrap and Materials
SR2650
$
Sales of_Equipment
SR2665
Insurance Recoveries
SR2680
SR_
Total Sales of Prop. and Comp. for Loss
S
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Years Expenditures
SR2701
$
SR_
SR
Total Miscellaneous Local Sources
INTERFUND REVENUES SR2801
STATE AID
SR_
FEDERAL AID
SR
TOTAL REVENUES
INTERFUND TRANSFERS SR5031
TOTAL REVENUES AND OTHER SOURCES
SR -4
a,%
FUNCTIONAL UNIT
Refuse and Gargage
EMPLOYEE BENEFITS
State Retirement
Social Security
Workers Compensation
Life Insurance
Unemployment Insurance
Disability Insurance
Hospital,Medical 6 Dental Ins.
Total Employee Benefits
DEBT PRINCIPAL
Serial Bonds
Statutory Installment Bonds
Bond Anticipation Notes
Capital Notes
Budget Notes
Revenue Anticipation Notes
Installment Purchase Debt
DEBT INTEREST
Serial Bonds
Statutory Installment Bonds
Bond Anticipation Notes
Capital Notes
Budget Notes
Revenue Anticipation Notes
Installment Purchase Debt
Total Debt Prin. and Interest
TOTAL EXPENDITURES
REFUSE AND GARBAGE DISTRICT FUND
DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL
EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES
0 7 2 4
SRS160
SR_
SR_
SR
SR9010.8
SR9030.8
SR9040.8
SR9045.8
SR9050.8
SR9055.8
SR9060.8
SR_.8
SR—. 8
SR9710.6
SR9720.6
SR9730.6
SR9740.6
SR9750.6
SR9770.6
SR9785.6
SR9710.7
SR9720.7
SR9730.7
SR9740.7
SR9750.7
SR9770.7
SR9785.7
S
S
SR - 5
TRANSFERS TO: EDPCODE
Other Funds SR9901.9
Capital Projects Fund SR9950.9
SR
SR
Total Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
S
EMPLOYEE
BENEFITS
8
BLANK PAGE
SP -1
'PARK DISTRICT FUND
* BALANCE SHEET * AS OF
,
ASSETS
EDPCODE
LIABILITIES, DEFERRED REVENUES AND
Cash
FUND BALANCE
EDPCODE
Cash
SP200
$
Accounts Payable
SP600
$
Time Deposits
SP201
Accrued Liabilities
Petty Cash
SP210
Accrued Liabilities
SP601
$
Bueget Notes
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
SP450
$
Budget
SP622
Total Notes Payable
$
Accounts Receivable
SP380
$
Less: Allowance for Receivables
SP389
(
) Other Liabilities
Net Accounts Receivable
$
Overpayments
SP690
$
Due from Other Funds
SP391
$
Due to Other Funds
SP630
$
State and Federal, Receivables
SP410
$
Due to Other Governments
SP631
$
Due from Other Governments
SP440
$
Total Liabilities
$
Inventory of Materials and Supplies
SP445
$
Deferred Revenues
SP691
$
Restricted Assets
Fund Balance - Reserved
Cash Special Reserves
SP230
$
Encumbrances -
SP700
$
Investments Special Reserves
SP452
Inventory of Mat. & Supplies
SP720
Total Restricted Assets
$
Repairs
SPS82
Tota] Reserved
$
Fund Balance - Unreserved
_
Appropriated -Ensuing Year's
'
Budget
SP909
$
Unappropriated
SP909
Total Unreserved
$
Total Fund Balance
$
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND BALANCE
$
SP -1
PARK DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED _
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
Real Property Tax Items
Departmental Income
Use of Money and Property
Sale of Property and Compensation for Loss
Miscellaneous Local Sources
Interfund Revenues
State Aid
Federal Aid
Total Revenues
Interfund Transfers
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
Culture and Recreation
Employee Benefits
Debt Service (Principal and Interest)
Total Expenditures
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
Other Budgetary Purposes
TOTAL
EDPCODE
SP1049M
SP1099M
SP1299M
SP2499M
SP2699M
SP2799M
SP2801M
SP3099M
SP4099M
SP5031M
SP5799M
SP510M
SP599M
SP511M
SP530M
SP1999M
SP7999M
SP9199M
SP9899M
SP9999M
SP960M
SP962M
MODIFIED
BUDGET
$
$
$
$
$
$
$
$
ACTUAL
$
'
$
$
$
$
$
SP- 2
S
ENCUMBRANCES
E
S
U
VARIANCE
FAVORABLE
(UNFAVORABLE)
PARK DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED ,
EDPCODE
Fund Balance - Beginning of Fiscal Year* SP8021 $
Prior Period ADJUSTMENTS:
ADDITIONS
SP8012
S
ADDITIONS
SP8012
"
DEDUCTIONS
SP8015
DEDUCTIONS
SP8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
SP8022
$
Deduct: Expenditures and Other Uses
SPS024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
SP
$
Revenue Anticipation
SP_
_
Other ADDITIONS (specify)
SP—
P_SP_SPTotal
SP—
SP—
TotalOther Additions
Less: Other DEDUCTIONS (specify)
SP—
P_SP_SPTotal
SP—
SP—
TotalOther Deductions
Fund Balance - End of Fiscal Year*
SP8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SP -3
S
PARK DISTRICT FUND * DETAIL OF REVENUES AND OTHER SOURCES
SP -4
EDPCODE
REAL PROPERTY TAXES
SP1001
$
REAL PROPERTY TAX ITEMS
Special Assessments (Ad Valorem)
SP1028
$
Special Assessments (Other)
SP1030
Total Real Property Tax Items
$
DEPARTMENTAL INCOME
SP_
$
Sp—
P_SP_SP_Total
SP—
SP—
TotalDepartmental Income
$
USE OF MONEY AND PROPERTY
Interest and Earnings
SP2401
$
Commissions
SP2450
SP_
Total Use of Money and Property
S
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
$
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Years Expenditures
SP2701
$ '
SP—
P_SP_Total
S?—
TotalMiscellaneous Local Sources
S
INTERFUND REVENUES
SP2801
$
STATE AID
SP_
S
FEDERAL AID
SP
$
TOTAL REVENUES
S
INTERFUND TRANSFERS
SP5031
$
TOTAL REVENUES AND OTHER SOURCES
$
SP -4
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Budget Notes
Revenue Anticipation Notes
Fiscal Agent
Total Cash _
Investments
Accounts Receivable
Less: Allowance for Receivable
Net Accounts Receivable
Due from Other Funds
State and Federal, Receivables
Due from Other Governments
Inventory of Materials and Supplies
Restricted Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
PUBLIC PARKING DISTRICT FUND
Receivables
* BALANCE SHEET * AS OF
,
EDPCODE
LIABILITIES, DEFERRED REVENUES AND
FUND BALANCE
EDPCODE
ST200
$
Accounts Payable
ST600
ST201
Accrued Liabilities
ST210
Accrued Liabilities
ST601
ST220
Due to Emp. Retirement Sys.
ST637
ST222
Total Accrued Liabilities
ST223
$
Notes Payable
Revenue Anticipation
ST621
ST450
$
Budget
ST622
Total Notes Payable
ST380
$
ST389
(
) Other Liabilities -
$
Overpayments
ST690
Due to Other Funds
ST630
ST391
$
Due to Other Governments
ST631
ST410
$
Total Liabilities
ST440
$
Deferred Revenues
ST691
ST445
$
Fund Balance - Reserved
Encumbrances
ST700
ST230
$
Inventory of Mat. & Supplies
ST720
ST452
Repairs
STS82
$
Total Reserved
Fund Balance - Unreserved
Appropriated -Ensuing Year's
Budget
ST909
Unappropriated
ST909
Total Unreserved
Total Fund Balance
• TOTAL LIABILITIES, DEFERRED REVENUES AND
$
FUND BALANCE
ST -1
PUBLIC PARKING DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL. YEAR ENDED
ACTUAL ENCUMBRANCES
ST- 2
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
MODIFIED
REVENUES AND OTHER SOURCES
EDPCODE
BUDGET
Revenues
Real Property Taxes
ST1049M
$
Real Property Tax Items
ST1099M
Departmental Income
ST1299M
Use of Money and Property
ST2499M
Sale of Property and Compensation for
Loss ST2699M
Miscellaneous Local Sources
ST2799M
Interfund Revenues
ST2801M
State Aid
ST3099M
Federal Aid
ST4099M
Total Revenues
$
Interfund Transfers
ST5031M
Proceeds of Obligations
ST5799M
TOTAL REVENUES AND OTHER SOURCES
ST510M
$
Other
Appropriated Fund Balance
ST599M
Appropriated Reserve
ST511M
Obligations Authorized
ST530M
TOTAL
$
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
ST1999M
$
Transportation
ST5999M
Employee Benefits
ST9199M
Debt Service (Principal and Interest)
ST9899M
• Total Expenditures
$
Interfund Transfers
ST9999M
TOTAL EXPENDITURES AND OTHER USES
ST960M
$
Other Budgetary Purposes
ST962M
TOTAL
S
ACTUAL ENCUMBRANCES
ST- 2
VARIANCE
FAVORABLE
(UNFAVORABLE)
S
Total Other Deductions
Fund Balance - End of Fiscal Year* ST8029
'Notal includes Reserved and Unreserved portions of Fund Balance.
ST- 3
PUBLIC PARKING DISTRICT FUND
ANALYSIS
OF CHANGES IN FUND BALANCE
(RESERVED AND UNRESERVED)
FOR THE
FISCAL YEAR ENDED
EDPCODE
Fund Balance - Beginning of Fiscal Year*
ST8021
$
Prior Period ADJUSTMENTS:
ADDITIONS
ST8012
$
ADDITIONS
ST8012
DEDUCTIONS
ST8015
DEDUCTIONS
STS015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
$
Add: Revenues and Other Sources
ST8022
$
Deduct: Expenditures and Other Uses
ST8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
ST_
$
.
Revenue Anticipation
ST_
Other ADDITIONS (specify)
ST_
ST_
ST
Total Other Additions
Less: Other DEDUCTIONS (specify)
ST_
ST_
ST
Total Other Deductions
Fund Balance - End of Fiscal Year* ST8029
'Notal includes Reserved and Unreserved portions of Fund Balance.
ST- 3
REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
Special Assessments (Ad 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
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 AND COMPENSATION FOR LOSS
Sales of Scrap and Materials ST2650
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
Total Miscellaneous Local Sources
INTERFUND REVENUES
STATE AID
FEDERAL AID -
TOTAL REVENUES
INTERFUND TRANSFERS
TOTAL REVENUES AND OTHER SOURCES
ST_
ST
ST2801
ST
ST
ST3031
ST -4
11�
FUNCTIONAL UNIT
Public Parking
PUBLIC PARKING DISTRICT FUND
DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND CONTRACTUAL EMPLOYEE
EDPCODE TOTAL SERVICES CAPITAL OUTLAY EXPENDITURES BENEFITS
0 1 2 4 8
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
Serial Bonds
ST9710.6
$
Statutory Installment Bonds
ST9720.6
Bond Anticipation Notes
ST9730.6
Capital Notes
ST9740.6
Budget Notes
ST9750.6
Revenue Anticipation Notes.
ST9770.6
Installment Purchase Debt
ST9785.6
DEBT INTEREST
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
ST- 5
TRANSFERS TO: EDPCODE
Other Funds ST9901.9
Capital Projects Fund ST9950.9
ST
ST
Total Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
S
F
Ix
a
Investments
SM450
ASSETS
EDPCODE
Cash
SM389
Cash
SM200
Time Deposits
SM201
Petty Cash
SM210
Budget Notes
SM220
Revenue Anticipation Notes
SM222
Fiscal Agent
541223
Total Cash
SM230
Investments
SM450
Accounts Receivable
SM380
Less: Allowance for Receivables
SM389
Net Accounts Receivable
Due from Other Funds
SM391
State and Federal, Receivables
SM410
Due from Other Governments
SM440
Inventory of Materials and Supplies
SM445
Restricted Assets
SM631
Cash Special Reserves
SM230
Investments Special Reserves
SM452
Total Restricted Assets
TOTAL ASSETS
DISTRICT FUND * BALANCE SHEET * AS OF
LIABILITIES, DEFERRED REVENUES AND
FUND BALANCE EDPCODE
Accounts Payable SM600
Accrued Liabilities
Accrued Liabilities SM601
Due to Emp. Retirement Sys. SM637
Total Accrued Liabilities
$ Notes Payable
Revenue Anticipation
SM621
$ Budget
SM622
Total Notes Payable
S
( ) Other Liabilities -
$ Overpayments
SM690
$ Due to Other Funds
SM630
$ Due to Other Governments
SM631
$ Total Liabilities
$ Deferred Revenues
SM691
Fund Balance - Reserved
$ Encumbrances
SM700
Inventory of Mat. & Supplies
SM720
$ Repairs
SM882
Total Reserved _
Fuld Balance - Unreserved
Appropriated -Ensuing Year's
Budget
SM909
Unappropriated
SM909
Total Unreserved
Total Fund Balance
TOTAL LIABILITIES, DEFERRED REVENUES
AND FUND BALANCE
S
SM -1
S
S
S
$
$
DISTRICT FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED
REVENUES AND OTHER SOURCES
EDPCODE
Revenues
Real Property Taxes
SM1049M
Real Property Tax Items
SM1099M
Departmental Income
SM1299M
Use of Money and Property
SM2499M
Sale of Property and Compensation
for Loss SM269911
Miscellaneous Local Sources
SM2799M
Interfund Revenues
SM28OUl
State Aid
SM3099M
Federal Aid
SM4099M
Total Revenues
Interfund Transfers
Proceeds of Obligations
TOTAL REVENUES AND OTHER SOURCES
Other
Appropriated Fund Balance
Appropriated Reserve
Obligations Authorized
TOTAL
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
Public Safety
Health
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Home and Community Service
Employee Benefits
Debt Service (Principal and Interest)
Total Expenditures
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
Other Budgetary Purposes
TOTAL
SM5031M
SM5799M
SM510M
SM599M
SM511M
SM530M
SM1999M
SM3999M
SM4999M
SM5999M
SM6999M
SM7999M
SM8999M
SM9199M
SM9899M
SM9999M
SM960M
SM962M
MODIFIED
BUDGET
S
P
15
SM- 2
ACTUAL ENCUMBRANCES
S
`v
VARIANCE
FAVORABLE
(UNFAVORABLE)
E
DISTRICT FUND
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED ,
EDPCODE
Fund Balance - Beginning of Fiscal Year* SM8021
Prior Period ADJUSTMENTS:
ADDITIONS
SM8012
$
ADDITIONS
SM8012
DEDUCTIONS
SM8015
DEDUCTIONS
SM8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
SM8022
$
Deduct: Expenditures and Other Uses
SM8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
'
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Budget
SM_
$
Revenue Anticipation
SP1_
Other ADDITIONS (specify). '
SM_
SM
SPi
Total Other Additions
Less: Other DEDUCTIONS (specify)
Sm—
M_SM_SM
Sm—
SM
Total Other Deductions
Fund Balance - End of Fiscal Year* SM8029
*Total includes Reserved and Unreserved portions of Fund Balance.
SM- 3
DISTRICT FUND w DETAIL OF REVENUES AND OTHER SOURCES
SM -4
U
EDPCODE
REAL PROPERTY TAXES
SM1001
$
REAL PROPERTY TAX ITEMS
Special Assessments (Ad Valorem)
SM1028
$
Special Assessments (Other)
SM1030
Total Real Property Tax Items
$
DEPARTMENTAL INCOME
SM
$
Sm—
SM _
SM -
Total Departmental Income
$
USE OF MONEY AND PROPERTY
Interest and Earnings
SM2401
$
Commissions
SM2450
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
SM2680
SM_
Total Sales of Prop. and Comp, for Loss
$
MISCELLANEOUS LOCAL SOURCES
Refunds of Prior Years Expenditures
SM2701
$
SM—
M_SM_Total
Sm—
TotalMiscellaneous Local Sources
$
INTERFUND REVENUES
SM2801
$
STATE AID
SM_
$
FEDERAL AID
SM
$
TOTAL REVENUES
$
INTERFUND TRANSFERS
SM5031
$
TOTAL REVENUES AND OTHER SOURCES$
SM -4
U
FUNCTIONAL UNIT
EDPCODE TOTAL
0
SM
DISTRICT FUND
DETAIL OF EXPENDITURES AND OTHER USES
PERSONAL EQUIPMENT AND
SERVICES CAPITAL OUTLAY
1 2
SM -5
CONTRACTUAL EMPLOYEE
EXPENDITURES BENEFITS
4 8
TRANSFERS TO: EDPCODE
Other Funds SM9901.9 $
Capital Projects Fund SM9950.9
SM
Sri
Total Interfund Transfers $
TOTAL EXPENDITURES AND OTHER USES $
SM_
SM
Sri
EMPLOYEE BENEFITS
State Retirement
SM9010.8
$
Social Security
SM9030.8
Workers Compensation
SM9040.8
Life Insurance
SM9045.8
Unemployment Insurance
SM9050.8
Disability Insurance
SM9055.8
Hospital,Medical & Dental Ins.
SM9060.8
SM_. 8
SM_. 8
Total Employee Benefits
$
DEBT PRINCIPAL
Serial Bonds
SM9710.6
$
Statutory Installment Bonds
SM9720.6
Bond Anticipation Notes
SM9730.6
Capital Notes
SM9740.6
Budget Notes
SM9750.6
Revenue Anticipation Notes
SM9770.6
Installment Purchase Debt
SM9785.6
DEBT INTEREST
Serial Bonds
SM9710.7
$
Statutory Installment Bonds
5119720.7
Bond Anticipation Notes
SM9730.7
Capital Notes
SM9740.7
Budget Notes
SM9750.7
Revenue Anticipation Notes
SM9770.7
Installment Purchase Debt
SM9785.7
Total Debt Prin. and Interest
$
TOTAL EXPENDITURES
$
SM -5
CONTRACTUAL EMPLOYEE
EXPENDITURES BENEFITS
4 8
TRANSFERS TO: EDPCODE
Other Funds SM9901.9 $
Capital Projects Fund SM9950.9
SM
Sri
Total Interfund Transfers $
TOTAL EXPENDITURES AND OTHER USES $
ro
a
of
0
ASSETS
Cash
Cash
Time Deposits
Fiscal Agent
Total Cash
Investments
Due from Other Funds
Restricted Assets
Cash Special Reserves
Investments Special Reserves
Total Restricted Assets
TOTAL ASSETS
DEBT SERVICE FUND * BALANCE SHEET
* AS OF
EDPCODE
LIABILITIES AND FUND BALANCE
EDPCODE
V200
$
Bond Interest and Matured Bonds Payable
V629
$
V201
Due to Other Funds
V630
$
V223
Total Liabilities
$
S
Fund Balance - Reserved
V450
$
Bonded Debt
V884
$
V391
$
Mandatory Reserve for Bonded Debt
V888
Total Reserved
$
V230
$
Fund Balance - Unreserved
V452
Appropriated - Ensuing Year's Budget
V909
$
$
Unappropriated
V909
Total Unreserved
$
Total Fund Balance
$
S
TOTAL LIABILITIES AND FUND BALANCE
$
V - 1
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
Use of Money and Property
Miscellaneous Local Sources
Total Revenues
Interfund Transfers
TOTAL REVENUES AND OTHER SOURCES
Other
Appropriated Fund Balance
Appropriated Reserve
TOTAL
EXPENDITURES AND OTHER USES
Expenditures
General Government Support
Debt Service (Principal and Interest)
Total Expenditures
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES -
Other Budgetary Purposes
TOTAL
DEBT SERVICE FUND
SUMMARY STATEMENT OF REVENUES AND EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED
MODIFIED
EDPCODE BUDGET ACTUAL ENCUMBRANCES
V1049M S
V2499M
V2799M
V - 2
S
VARIANCE
FAVORABLE
(UNFAVORABLE)
V5031M
V310M
$
V599M
V511M
V1999M
$
V9899M
V9999M
V960M
$
V962M
V - 2
S
VARIANCE
FAVORABLE
(UNFAVORABLE)
DEBT SERVICE FUND
ANALYSIS OF CHANGES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED e
EDPCODE
Fund Balance - Beginning of Fiscal Year* V8021 $
Prior Period ADJUSnIF.NTS:
ADDITIONS V8012 $
ADDITIONS V8012
DEDUCTIONS V8015
DEDUCTIONS V8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal Year $
Add: Revenues and Other Sources V8022 $
Deduct: Expenditures and Other Uses V8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Current Year ADJUSMENTS
Add: Other ADDITIONS (specify) _
V_
V_
V
Total Other Additions
Less: Other DEDUCTIONS (specify)
V_
V_
V
Total Other Deductions
Fund Balance - End of Fiscal Year* V8029 $
*Total includes Reserved and Unreserved portions of Fund Balance.
V - 3
DEBT SERVICE FUND * REVENUES AND OTHER SOURCES
EDPCODE
GENERAL GOVERNMENT SUPPORT
EDPCODE
Fiscal Agents Fee
REAL PROPERTY TAXES
V1001
$
USE OF MONEY AND PROPERTY
V9710
Statutory Installment Bonds
Interest and Earnings
V2401
$
MISCELLANEOUS LOCAL SOURCES
V9740
Public Authorities
Premium and Accrued Interest
Installment Purchase Debt
V9785
on Obligations
V2710
$
V_
Total Miscellaneous Local Sources
$
TOTAL REVENUES
$
INTERFUND REVENUES
V5031
$
TOTAL REVENUES AND OTHER SOURCES
$
EDPCODE
GENERAL GOVERNMENT SUPPORT
Fiscal Agents Fee
V1380
DEBT SERVICE (Prin. and Interest)
Serial Bonds
V9710
Statutory Installment Bonds
V9720
Bond Anticipation Notes
V9730
Capital Notes
V9740
Public Authorities
V9780
Installment Purchase Debt
V9785
V_
Total Debt Prin. and Interest
TOTAL EXPENDITURES AND OTHER USES
S
E
DEBT SERVICE FUND * EXPENDITURES AND OTHER USES
CONTRACTUAI.
TOTAL EXPENDITURES PRINCIPAL
0 4 6
INTEREST
7
S
S
$
S S
S
V - 4
2M
H - 1
CAPITAL PROJECTS
FUND * BALANCE SHEET
* AS OF December 31 , 1984
t�N
ASSETS
LIABILITIES, DEFERRED REVENUES AND
EDPCODE
FUND BALANCE
EDPCODE
Cash
Accounts Payable
11600
$
1,129.25
Cash
11200
$
1,498.42
Time Deposits
H201
79,093.87
Accrued Liabilites
Revenue Anticipation Notes
H222
Accrued Liabilities
H601
$
53.93
Total Cash
$
80,592.29
Due to Employees' Retirement System
H637
Total Accrued Liabilities
S
53.93
Investments
H450
$
Interest Receivable
H380
386.01
Notes Payable
Due From Other Funds
H391
S
550,000.00
Revenue Anticipation
H621
$
Bond Anticipation
H626
_
Deposits with Other Governments
H395
$
Total Notes Payable
S
State and Federal, Receivables
H410
$
Retained Percentages, Contracts Payable
H605
$
Restricted Assets
Due to Other Funds
H630
$
7.434.03
Cash Special Reserves
B230
$
Investments Special Reserves
E452
Due to Other Governments
B631
S
Total Restricted Assets
$
Total Liabilities
$
7,434.03
'
Deferred Revenues
U691
$
Fund Balance - Reserved
Encumbrances
H700
$
84.47
Earnings on Investments
H850
650.81
Premium on Securities Issued
H851
Accrued Interest on Securities Issued
H852
Capital Reserve
H878
Total Reserved
$
745.13
Fund Balance - Unreserved
Appropriated - Ensuing Year's Budget
H909
$
609 T11 .19
Unappropriated
H909
19 -999.57
Total Unreserved
$
621 .695.9(,
Total Fund Balance
$
622.361.09
'
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
630,978.30
FUND BALANCE
S
630,978.30
H - 1
REVENUES AND OTHER SOURCES
Revenues
Departmental Income
Uses of Money and Property
Miscellaneous Local Sources
State Aid
Federal Aid
Total Revenues
Interfund Transfers
Proceeds of Obligations
TOTAL REVENUES AND OTHER SOURCES
EXPEDITURES AND OTHER USES
Expenditures
General Government Support
Public Safety
Health
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Home and Community Service
Total Expenditures
Interfund Transfers
TOTAL EXPEDITURES AND OTHER USES
CAPITAL PROJECTS FUND
SUMMARY OF REVENUES AND OTHER SOURCES AND EXPEDITURES AND OTHER USES
FOR THE FISCAL YEAR ENDED December 31 , 1984
S 16,052.68
S 78,000.00
$ 850,000.00
$ 944.052.68
$ 3,958.99
46.721.65
S 46.147.51
$ 422.352.97
N - 2
ri=
Total Other Additions
Less: Other DEDUCTIONS (specify)
Total Other Deductions
Fund Balance - End of Fiscal Year* E8029
*Total includes Reserved and Unreserved portions of Fund Balance.
H - 3
650.81
$ 622.361.09
CAPITAL
PROJECTS FUND
ANALYSIS
OF
CHANGES IN FUND
BALANCE (RESERVED AND UNRESERVED)
'
FOR THE
FISCAL YEAR ENDED
December 31
, 1984
EDPCODE
Fund Balance - Beginning of Fiscal Year's
H8021
S 100.010.57
Prior Period ADJUSTMENTS:
ADDITIONS
H8012
$
ADDITIONS
B8012
DEDUCTIONS
H8015
DEDUCTIONS
B8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal Year
$ 100,010.57
Add: Revenues and Other Sources
88022
$
944.052.68
Deduct: Expenditures and Other Uses
H8024
499,359.97
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
521.699.71
Current Year ADJUSTMENTS
Add: Other ADDITIONS (specify)
H_
S
Earnings on Investments
H 850
650.81
H
Total Other Additions
Less: Other DEDUCTIONS (specify)
Total Other Deductions
Fund Balance - End of Fiscal Year* E8029
*Total includes Reserved and Unreserved portions of Fund Balance.
H - 3
650.81
$ 622.361.09
DEPARTMENTAL. INCOME
Other Local Governments
USE OF MONEY AND PROPERTY
Interest
Total Use of Money and Property
MISCELLANEOUS LOCAL SOURCES
Miscellaneous
Total Miscellaneous Local Sources
STATE AID
Total State Aid
FEDERAL AID
Total Federal Aid
TOTAL REVENUES
INTERFUND TRANSFERS
PROCEEDS OF OBLIGATIONS
Serial Bonds
Statutory Installment Bonds
Bond Anticipation Notes
Bond Anticipation Notes Redeemed
from Appropriations
Captial Notes .
Installment Purchase Debt
Total Proceeds of Obligations
TOTAL REVENUES AND OTHER SOURCES
CAPITAL PROJECTS FUND
DETAIL OF REVENUES AND OTHER SOURCES AND PROCEEDS OF LONG-TERM OBLIGATIONS
EDPCODE CURRENT YEAR
H2397 S
H2401 $ 6756 9A
H_
$ 6,756.28
H2770
$
9.296.40
H_
H_
$
9.296.40
H_
$
H_
H_
S
H_
H_
H
$
H5031
$
7A,lH n no
H5710
$
H5720
115730
850.000.00
U5731
H5740
U5785
$
850,000.00
$
944,052.68
H - 4
FWA
CAPITAL PROJECTS FUND
ANALYSIS OF CAPITAL EXPENDITURES FOR CURRENT YEAR
BY ADMINISTRATIVE UNIT
EDPCODE CURRENT YEAR
GENERAL GOVERNMENT SUPPORT H1997.2 S 3.958.99
PUBLIC SAFETY
Law Enforcement
H3197.2
$
Traffic Control - Park
H3397.2
Fire Protection
H3497.2
Public Safety - Other
H3997.2
. Total Public Safety
S
HEALTH
H4997.2
$
TRANSPORTATION
Highway
115197.2
S 46.721.65
Other Transportation
'x5997.2
Total Transportation
S 46721.65
ECONOMIC ASSISTANCE AND OPPORTUNITY
Economic Opportunity
H6397.2
$
Economic Development
H6497.2
Total Economic Assistance and Opportunity
S
CULTURE AND RECREATION
Recreation
x7197.2
S 45,698.47
Culture
H7497.2
Total Culture and Recreation
S 45.698.47
HOME AND COMMUNITY SERVICES
Community Service
H8097.2
$
Sewer
118197.2
89.022.70
Utilities - Other
H8297.2
Water
H8397.2
190"803.65
Electric
118497.2
Drain and Storm
H8597.2
Sanitation
H8797.2
Other Home and Community Services
H8997.2
Total Home and Community Services
$ 979-826.15
TOTAL EXPENDITURES
$ 476 X205.46
INTERFUND TRANSFERS
H9901.9
$ 46„147.51
TOTAL EXPENDITURES AND OTHER USES
$ 422,353.97
H - 5
r
x
�e
a
n
m
SPECIAL ASSESSMENT FUND FOR
,
LIABILITIES, DEFERRED REVENUES AND
ASSETS
FUND BALANCE
EDPCODE
EDPCODE
P600
Cash
Accrued Liabilities
Cash
P200
$
Time Deposits
P201
P637
Tax Anticipation Notes
P221
Fiscal Agent _
P223
P605
Total Cash
Notes Payable
$
Investments
?450
$
Revenue Anticipation
Other Receivables
Bond Anticipation
Assessment Receivable
Total Notes Payable
Current
P370
$ '
Deferred
P371
Interest Payables
Municipality Share, Current
P372
Overpayments '
Municipality Share, Deferred
P373
Total Other Liabilities
P_
Due to Other Funds
Total Other Receivables
$
Due from Other Funds
P391
$
_ * BALANCE SHEET * AS OF
,
LIABILITIES, DEFERRED REVENUES AND
FUND BALANCE
EDPCODE
Accounts Payable
P600
$
Accrued Liabilities
Accrued Liabilities
P601
S
Due to Emp. Retirement System
P637
Total Accrued Liabilities
$
Retained Percentages, Contracts Payable
P605
S
Notes Payable
Tax Anticipation
P620
$
Revenue Anticipation
P621
Bond Anticipation
P626
Total Notes Payable
$
Other Liabilities
Interest Payables
P625
$
Overpayments '
P690
Total Other Liabilities
S
Due to Other Funds
P630
Bonds and Long -Term Liabilities
Capital Notes
P627
S
Bonds
P628
Bond Interest and Matured Bonds
P629
P
Total Bonds and Long -Term Liab.
S
Total Liabilities
$
Deferred Revenues
P691
$
Fund Balance - Reserved
Encumbrances
P700
S
P_
Total Reserved
$
Fund Balance - Unreserved
Appropriated -Ensuing Year's Budget
P909
$
Unappropriated
P909
Total Unreserved
$
Total Fund Balance
$
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS' $ FUND BALANCE $
p - 1
SPECIAL ASSESSMENT FUND
SUMMARY STATEMENT OF REVENUES AND OTHER SOURCES AND EXPENDITURES AND OTHER USES
FOR THE FISCAL YEAR ENDED
REVENUES AND OTHER SOURCES
Revenues
Real Property Taxes
S
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
TOTAL EXPENDITURES AND OTHER USES $
P - 2
W
SPECIAL ASSESSMENT FUND
ANALYSIS OF CHANCES IN FUND BALANCE (RESERVED AND UNRESERVED)
FOR THE FISCAL YEAR ENDED ,
EDPCODE
Fund Balance - Beginning of Fiscal Year* P8021 S
Prior Period ADJUSTMENTS
ADDITIONS
P8012
ADDITIONS
P8012
DEDUCTIONS
P8015
DEDUCTIONS
?8015
Net Prior Period Adjustments
RESTATED Fund Balance - Beginning of Fiscal
Year
Add: Revenues and Other Sources
P8022
Deduct: Expenditures and Other Uses
P8024
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
'
Current Year ADJUSTMENTS
Add: Notes Paid From Appropriations:
Tax Anticipation
P_
Revenue Anticipation
P_
Other ADDITIONS (specify)
P
p
P
Total Other Additions
Less: Other DEDUCTIONS (specify)
P
p
P
Total Other Deductions
Fund Balance - End of Fiscal Year* P8029
13
*Total includes Reserved and Unreserved portions of. Fund Balance.
P - 3
P - 4
SPECIAL
ASSESSMENT FUND FOR
U
DETAIL OF REVENUE AND OTHER SOURCES
EDPCODF.
CURRENT YEAR
DETAIL OF EXPENDITURES AND OTHER USES
EDPCODE
CURRENT YEAR
REAL PROPERTY TAX ITEMS
PROSECT EXPENDITURES
Special Assessments (Ad Valorem)
?1026
$
P
$
Special Assessments (Other)
?1030
P_
$
Total Real Property Tax Items
$
P—
P—
PUSE
USE OF MONEY AND PROPERTY
P
$
P
$
DEBT INTEREST
MISCELLANEOUS LOCAL SOURCES
Serial Bonds
?9710.7
$
Premium and Accrued Interest on
Bond Anticipation Notes
P9730.7
Securities Issued
P2710
$
Capital Notes
P9740.7
P_
P
$
Total Miscellaneous Local Sources
$
TOTAL EXPENDITURES
$
STATE AID
P
$
INTERFUND TRANSFERS
P
P_
$
Total State Aid
$
P
P_
FEDERAL AID
P
$
Total Interfund Transfers
$
P_
Total Federal Aid
$
TOTAL REVENUES
$
INTERFUND TRANSFERS
P_
$
P_
Total Interfund Transfers
$
TOTAL REVENUES AND OTHER SOURCES
$
TOTAL EXPENDITURES AND OTHER USES
$
P - 4
?O�N.SSETS
Cash
Cash
Time Deposits
Petty Cash
Obligations
Revenue Anticipation Notes
Fiscal Agent
Total Cash
Investments
Accounts Receivable
Unbilled Accounts Receivable
Less: Allowance for Receivables
Net Accounts Receivable
Due From Other Funds
Inventory of Materials and Supplies
Restricted Assets
Cash Special Reserves
Cash Consumer Deposits
Investments Special Reserves
Total Restricted Assets
Prepaid Expenses (Other Assets)
Long Term Receivables
Long Term Leases
Mortgages Receivable
Total Long Term Receivables
Fixed Assets
Land
Buildings
Less: Allowance for Depreciation
Net Buildings
Improvements Other Than Buildings
Less: Allowance for Depreciation
Net Improvements
Machinery and Equipment
Less: Allowance for Depreciation
Net Machinery and Equipment
Construction Work in Progress
Total Net Fixed Assets
TOTAL ASSETS
ENTERPRISE FUND * BALANCE SHEET *
1D1i1'DOWD]
E200
E201
E210
E220
E222
E223
E450
E380
E383
E389
E391
E445
E230
E235
E452
Lx.$iS
E454
E455
E101
E102
E112
E103
E113
E104
E114
E105
AS OF ,
LIABILITIES, DEFERRED REVENUES AND FUND EQUITY
EDPCODE
Accounts Payable E600 $
Accrued Liabilites E601 $
Due to Employees Retirement System E637
E - 1
13
F1
S
Total Accrued Liabilities
Notes Payable
Revenue Anticipation Notes Payable
E621
$
Budget Notes Payable
E622
Bond Anticipation Notes Payable
E626
$
Total Notes Payable
$
Other Liabilities - Overpayments
E690
E_
( )
Total Other Liabilities
$
Due to Other Funds
E630
$
Due to Other Governments
E631
$
Retained Percentages
E605
Customer Deposits
E615
$
Bonds and Long -Term Debt Payable
Capital Notes
E627
Bonds
E628
$
Bond Interest and Matured Bonds
E629
$
Installment Purchase Debt
E685
Total Bonds and Long -Term Debt Payable
$
Other Long -Term Liabilities
Due to Employees' Retirement System
E637
$
Advances from Other Funds
E639
Total Other Long -Term Liabilities
S
$
Total Liabilities
( )
Deferred Revenues
E691
$
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 Bonded Debt
E884
Mandatory Reserve for Bonded Debt
E888
Other Reserves
E_
Retained Earnings - Unrestricted
E909
Total Retained Earnings
$
TOTAL LIABILITIES, DEF. REVENUE, AND FUND
EQUITY
E - 1
13
F1
S
Operating Revenues
Charges for Services
Rental of Equip., Other Govt.
Total Operating Revenues
Operating Expenses
Personal Services
Contractual Expenses
Employee Benefits
Depreciation
Total Operating Expenses
Operating Income (Loss)
Non-Gperating Revenues (Expenses)
Revenues:
F.DPCODE
E_ $
E2416
E
STAMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS
FOR FISCAL YEAR ENDED
TOTAL I
E_.1 $—
E—. 4 E_.4
E_. 8
E1994.4
E_
Interest and Earnings
E2401
$
Sale of Scrap and Excess Mat.
E2650
$
Gain on Disp. of Assets
E2675
Insurance Recoveries
E2680
$
Other Compensation for Loss
E2690
S $
E_
S
Expenses:
S $
E_
S
E_
Net Non-Oper. Revenue (Expense)
S
S
Income (Loss ) Before
Transfers and Taxes
$
Operating Transfers In
E5031
Operating Transfers Out
E9901.9
Real Property Taxes
Net Income (Loss)
$
Retained Earnings - Begin. of Year
E8021
$
Adjustments
E_
E_
E_
Retained Earnings - End of Year E8029
S S
$
S
S S
$
$
S S
$
$
S $
S
S
S $
$
S
S S
S
S
�..` ENTERPRISE FUNDS
COMBINED STATEMENT OF CHANCES IN FINANCIAL POSITION
FOR FISCAL YEAR ENDED
E - 3
S
TOTAL
Sources of Working Capital:
Operations:
Net Income
$
$ $
$
Items Not Requiring Working Capital
Depreciation and Amortization
Emp. Retirement Sys.(Non-Current)
Working Capital Provided by Operations
Cash form Long -Term Obligaions
(Capital Notes., Bonds, etc.)
Contributions; Federal, State,
Local and Other
Sales of Non -Current Assets
Total Sources of Working Capital
$
$ $
$
Uses of Working Capital:
Capital Outlay
S
$ $
S
Retirement of Long -Term Obligations
Increase in Current Portion of
Long -Term Debt
Other
Total Use of Working Capital
S
S $
S
Net Increase (Decrease) in
Working Capital
$
$ $
$
Net hanges in Account Balances Affecting
Working Capital (Decreases)
Cash
$
$ $
$
Investments
Net Accounts Receivable
Due From Other Funds
Inventory of Materials and Supplies
Prepaid Expenses
Accounts Payable
Accrued Liabilities
Net Increase (Decrease) in
Working Capital
$
$ $
$
E - 3
S
BLANK PAGE
M - 1
S
S
INTERNAL SERVICE FUND
* BALANCE SHEET * AS OF ,
ASSETS
LIABILITIES, DEFERRED REVENUES AND
EDPCODE
FUND EQUITY
EDPCODE
Cash
Accounts Payable
M600
Cash
M200
$
Time Deposits
M201
Accrued Liabilities
Petty
M210
Accrued Liabilities
M601
From Obligations
M220
Due to Employees' Retirement System
M637
Total Cash
$
Total Accrued Liabilities
Investments
M450
$
Bond Anticipation Notes Payable
M626
Billings for Supplies and Services
21381
Other Liabilities - Overpayments
M690
Due from Other Funds
M391
$
Due to Other Funds
M630
Inventory of Materials and Supplies
M445
S
Bonds and Long -Term Debt Payable
Capital Notes
M627
Restricted Assets
Bonds
M628
. Cash Special Reserves
M230
S
Total Bonds and Long -Term Debt Payable
Investments Special Reserves
M452
Total Restricted Assets
$
Total Liabilities
Prepaid Expenses (Other Assets)
M480
$
Deferred Revenues
M691
Fixed Assets
Fund Equity
Land
M101
$
Contributed from Other Funds
M800
Buildings
M102
Allowance for Depreciation - Buildings
21112
(
) Retained Earnings
M909
Machinery and Equipment
M104
Allowance for Depreciation - M & E
M114
(
) _ Total Fund Equity
Total Fixed Assets
$
.
TOTAL LIABILITIES, DEFERRED REVENUES AND
TOTAL ASSETS
$
FUND EQUITY '
M - 1
S
S
Operating Revenues
Charges for Services
Rental of Equip., Other Govt
Total Operating Revenues
Operating Expenses
Personal Services
Contractual Expenses
Employee Benefits
Depreciation
Total Operating Expenses
Operatings Income (Loss)
Non -Operating Revenues (Expenses)
Revenues:
Interest and Earnings
Sale of Scrap and Excess Mat.
Gain on Disp. of Assets
Insurance Recoveries
Other Compensation for Loss
Expenses:
Net Non -Op Rev. (Exp.)
Income (Loss) Before
Transfers and Taxes
Operating Transfers In
Operating Transfers Out
Real Property Taxes
Net Income (Loss)
Retained Earnings - Beg. Yr.
Adjustments
Retained Earnings - End Yr
EDPCODE
M_ $
M2416
M—
M $
M .4
M_.8
M1994.4
M_
S
S
M2401 $
M2650
M2675
M2680
M2690
M
M
M
INTERNAL SERVICE FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS
FOR FISCAL YEAR ENDED
TOTAL
M—
M—
M8029
_MM8029
S $
S
$
M5031
M9901.9
S
M8021
$
M—
M—
M8029
_MM8029
S $
$
$
$
S
S S
$ $
$
$
$ $
$
$
$
$
$ $
$
$ S
S
S S
S
S
Sources of Working Capital:
Operations:
Net Income
Items Not Requiring Working Capital
Depreciation
Emp. Retirement Sys.(Non-Current)
Working Capital Provided by Operations
Cash form Long -Term Obligaions
(Capital Notes, Bonds, etc.)
Contributions; Federal, State,
Local and Other
Sales of Non Current Assets
Total Sources of Working Capital
Uses of Working Capital:
Capital Outlay
Retirement of Long -Term Obligations
Increase in Current Portion of
Long -Term Debt
Other
Total Use of Working Capital
Net Increase (Decrease) in
Working Capital
Net Changes in Account Balances Affecting
Working Capital (Decreases)
Cash
Investments
Net Accounts Receivable
Due From Other Funds
Inventory of Materials and Supplies
Prepaid Expenses
Accounts Payable
Accrued Liabilities
Net Increase (Decrease) in
Working Capital
INTERNAL SERVICE FUNDS
COMBINED STATEMENT OF CHANGES IN FINANCIAL. POSITION
FOR FISCAL YEAR ENDED
TOTAL
$
$
S
$
S
S
S
$
S
$
$
$
$
S
$
S
$
S
S
$
$
S
$
$
$
S
S
S
S
S
S
S
S
S
S
M - 3
r
a
b
a
m
T - 1
S 1.360.47
$ 1.360.47
i
TRUST AND AGENCY FUNDS
* BALANCE SHEET * AS OF December 31 , 1984
DO NOT
KEY ENTER
ASSETS
LIABILITIES AND FUND BALANCE
Cash
Cash
T200
$
1,360.47 Agency Fund Liabilities
Time Deposits
T201
Total Cash
$
TOTAL LIABILITIES
Investments
Securities and. Mortgages
T455
$
Fund Balance - Reserved
Accrued Interest on Securities
Acquired T456
Expendable Trust
Personal Property
T457
Non-Expendable Trust
Real Property
T458
Total Reserved
Total Investments
$
Fund Balance - Unreserved
Restricted Assets
Cash, Special Reserves
T230
$
Total Fund Balance
Investments, Special Reserves
T452
Total Restricted Assets
S
TOTAL ASSETS
$
1.460.47 TOTAL LIABILITIES AND FUND BALANCE
T - 1
S 1.360.47
$ 1.360.47
i
TRUST AND AGENCY FUNDS * DETAIL OF LIABILITIES AND FUND BALANCE
DO NOT
AGENCY FUND LIABILITES
Consolidated Payroll
T10
$
Unemployment Insurance Reserve
T15
Deferred Compensation
T17
State Retirement
T18
Disability Insurance
T19
Group Insurance
T20
(219.53)
New York State Income Tax
T21
Federal Income Taxe
T22
Income Executions
T23
Association and Union Dues
T24
U.S. Savings Bonds
T25
Social Security Tax
T26
New York City Income Tax
T28
Guaranty and Bid Deposits
T30
1,480.00
Street Opening Deposits
T31
100.00
Park Land Deposits
T37
Tax Redemptions
T40
Joint Tax Liens
T41
Surplus from Tax Sales
T44
Foreign Fire Tnsurance Fund
T50
Other Agency Funds (Specify)
T85
T_
$ 1,360.47
Total Agency Funds
EXPENDABLE TRUST
Workers Compensation Reserve
T14
$
Cemetery Lot
T90
Library Trust
T91
Other Expendable Trust (Specify)
T93
T_
T_
$
Total Expendable Trust
T - 2
DO NOT
KEY ENTER
NON -EXPENDABLE TRUST
Cemetery Lot T95
Library Trust T96
Other Non -Expendable Trust (Specify)
T98
I—
T_
T
Total Non -Expendable Trust
S
M
I
GENERAL
LONG-TERM OBLIGATIONS *
BALANCE SHEET * AS OF December 31 , 1984
EDPCODE
EDPCODE "
ASSETS
LIABILITIES.
Amount Available in Debt Service Fund
W120 $
Bond Anticipation Notes Payable
W626 $ 12.116.500.00
Provision to be made in Future Budgets
Capital Notes Payable
W627
for Capital Indebtedness
W125 16,931.834.88
Bonds Payable
W628 4.724.532.25
Due to Other Governments
W631
Due to State Teacher's Retirement System
W632
Due to Public Authorities
W635
Due to Employees Retirement System
W637 78 204.00
Installment Purchase Debt
W685 17, 598_61
Judgements and Claims Payable
W686
Compensated Absences
W687
Other Long -Term Debt
W689
TOTAL AMOUNT AVAILABLE AND TO BE
PROVIDED IN FUTURE BUDGETS _ $ 16,911-834,88. TOTAL LIABILITIES $ 16,931,884.88
(Note: This account group should not include Long-term Debt of Proprietary Funds or Special Assessment Funds.)
GENERAL FIXED ASSETS ACCOUNTS
* BALANCE SHEET
* AS OF December 31 , 1984
EDPCODE
EDPCODE
ASSETS
INVESTMENT IN GENERAL FIXED ASSETS
Land
K101
$
27.142.00
Bonds and Notes
K151 $
Buildings
K102
350,033.68
Current Appropriations
K152 512,227.21
Improvements Other than Buildings
K103
Gifts
K153
Machinery and Equipment _
K104
552,788.60
State Aid
K156
Construction Work in Progress
K105
Federal Aid
K157 417.737.05
K
K—
K—
K
TOTAL ASSETS
$
929,964.28
TOTAL INVESTMENT IN GENERAL FIXED ASSETS
$ 929.964.98
(Note: This account group should not
include Fixed
Assets
of Proprietary Funds.)
K - 1
e \
STATEMENT OF INDEBTEDNESS
I4ATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
List Separately by Date of Issue
EDPCODE
Month
and
Year*
T
Current
Interest
Rate
P
Outstanding
Beginning of
Fiscal Year
1
Do Not Include Renewals Here
Outstanding
End of
Fiscal Year
7
Final
Maturity
Date
Issued During
Fiscal Year
3
Paid During
Fiscal Year
5
Tax Anticipation Notes:
/
/
X
/
/
I
I
Total Capital Notes
Total Tax Anticipation Notes
861
Revenue Anticipation Notes:
/
Total Revenue Anticipation Notes
862
Budget Notes:
/
Total Budget Notes
863
Urban Renewal Notes
/
Total Urban Renewal Notes
864
r ._i m __.
(rn iotn P—n 1 --S fn, onrh iscno 14ctnd halnm)
*ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1984 WOULD BE 01/84
1 - 1
X
/
X
/
X
/
I
I
Total Capital Notes
865
*ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1984 WOULD BE 01/84
1 - 1
're
STATEMENT OF INDEBTEDNESS
14ATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
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
Y
03/ 84
Year*
Rate
Fiscal Year
Fiscal Year
Fiscal Year
1
Fiscal Year
Date
Y
03/ 84
T
P
1
3
5
7
1984 Sewer Improvements
Rnnd Sn r: ninaH nn Nnroe•
(Cmm�lete Paoe I - 5 for aach issue listed helow)
2nd South Hill Note ill
Y
03/ 84
6.75
190,930.00
6,720.00
184,210.0
06/98
2nd South Hill Note #2
Y
03/ 84
6.75
148,070.00
5,280.00
142,790.0
08/96
Coddington Rd.Water Ext.
Y
03/ 84
6.75
17,000.00
1,000.00
16,000.0
07/86
1984 Sewer Improvements
Y
09/ 84
7.25
90 000.00
250,000.00
15 000.00
1 250,000.0
03/89
1984 Water Improvements
Y
09/ 84
7.25
49 000.00
600,000.00
4,000.00
600,000.0
Ithaca Area Waste Water
atment Plant—Joint Activit
Y
05 84
12/ 84
6.90
6.18
73,000.00
5,196,750.00
5,196 750.00
5,000.00
5,196,750.0
5,196,750.0
03/99
it "
Y
04/ 84
6..50
d on page 1-3
530,000.00
530,000.0
Total Bond Anticipation Notes
866
1
1 356 000.00
11,773,500.00
13 000.00
112,116,500.10
**Bans Redeemed From Bond Proceeds
888
**
Rnnds (l.i sr by nvrnnse)
(Comnlete Pace 1 - 7 for each issue listed below)
Public Improvement
05/ 83
7.10
602 000.00
000.00
560 000.0
06/98
Joint Activity—Bolton Point
Water Su 1
08/ 77
6.70
2 965 218.30
[42
4 686.05
2,770,532.
08/96
South Hill Water District
07/ 54
2.60
21 000.00
7,000.00
14 000.0
07/86
Northeast Water District
09/ 59
3.80
90 000.00
15 000.00
75 000.0(
03/89
East State Street Ext.
02/ 54
2.60
49 000.00
4,000.00
453000.0002/94
South Hill Sewer Ext./l2
TkXX)mMxx
plg{C
09 / 76
6.00
73,000.00
5,000.00
68,000.0(
03/99
ROW
Continu
d on page 1-3
xxx%)x=URmx
*ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1984 WOULD BE 01/84
I - 2
wa
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS IBX EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
List Separately by Date of Issue
EDPCODE
Month
and
Current
Interest
Outstanding
Beginning of
Do Not Include Renewals Here
Outstanding
End of
Final
Piaturity
Issued During
Paid During
09/ 76
Year*
Rate
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Date
09/ 76
T
P
1
3
5
7
Ellis Hollow Rd. Sewer
V VVVVV.VVVV —>�
East Ithaca Water
09/ 76
6.00
9.000.00
4,000.00
53 000.00
03/98
Snyder Hill Road Water
09/ 76
6.00
116 000.00
2nd South Hill Water Ext./I1
09/ 76
6.00
29 500.00
1-900.00
29 ono no
m/qq
Ellis Hollow Rd. Sewer
/
Northeast Sewer
09/ 76
6.00
1 216 000.00
18 000.00
198 000.00
03/95
Slaterville Road Sewer
09/ 76
6.00
222 000.00
18 000.00
204 000.00
03197
South Hill Sewer
876
09/ 76
6.00
540,000.00
36 000.00
504 000.00
03/98
**BANS Redeemed From Bond Proceeds
1 888
,covvl,.vvvvvvvvvvarvvv
--, _.- n < <_- 14n A fin, ne..i
South Hill Sewer Ext.#1
09/ 76
6.00
57,000.00
4,000.00
53 000.00
03/98
Total m§xac Aux xt=x75m:Kx Bonds
876
5,032,218.30
357 686.05
4,674,532.
**BANS Redeemed From Bond Proceeds
1 888
*ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE. INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1984 WOULD BE 01/84
1 - 3
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
List by Purpose
EDPCODE
Month
and
Current
Interest
Outstanding
Beginning of
Do Not Include Renewals Here
Outstanding
End of
1
Final
Maturity
Issued During
Paid During
11 /59
Year*
Rate
Fiscal Year
Fiscal Year
Fiscal Year
1
Fiscal Year
Date
/
T
P
1
3
5
7
(Cmm�lete Pace 1 - 7 fnr each Issue listed below)
Renwick Heights Sewer
07 /62
3.30
40,000.00
5,000.00
35,000.0
12/91
Hanshaw Road Sewer
11 /59
4.20
18,000.00
3,000.00
15,000.0
05/89
/
Total Bonds
877
1
58,000.00
1 8,000.00
50,000.0
i
879
State or Authority Loans
TOTAL OF ALL INDEBTEDNESS
5,446,218.30
11,773,500.00
1 378,686.05
6,841,032.
5
Please note callable features of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements).
**ON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1984 WOULD BE 01/84
1 -- 4
INDEBTEDNESS BY PURPOSE
FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES
EDPCODE
State Comptroller
Use Only
BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE
Exempt From
Debt Limit
Date of Issue or
Latest Renewal
Month / Year
General
A
Water
F
Sewer
G
Ilighway
D
Revenue Producing
C
250,000.00
yes
09 /84
190,930.00
yes
03/ 84
148,070.00
yes
03 /84
17,000.00
yes
03 / 84
JOINT ACTIVITY
/
5,196,750.00
yes
05 /84
5,196,750.00
yes
12 /84
530,000.00
yes
04 /84
I
/
/
/
/
/
*IF ISSUE IS EXEMPT FROM DEBT LIMIT WRITE "YES", IF NOT EXEMPT SvRITE "NO".
1 - 5
INDEBTEDNESS BY PURPOSE
REDEMPTIONS OF SERIAL AND STATUTORY BONDS, BOND ANTICIPATION NOTES AND CAPITAL NOTES
nPAT SPPVT(T FXPFNDTTHPF.B L (; and .
M
NOTE: The Total of the amount of debt principal as reported above for Bonds, Bond Anticipation and Capital Notes should agree with the amounts reported
as debt principal redemptions within the operating funds.
*DO NOT INCLUDE BAN REDEMPTIONS FROM BOND PROCEEDS
1 - 6
SERIAL AND STATUTORY BONDS
BOND ANTICIPATION NOTES*
CAPITAL NOTES
SERVICE ARRA
EDP CODE
Principal
P
Interest
I
Principal
P
Interest
I
Principal
P
Interest
I
General Government
Support
97.01
Education
9202
Police
9ZO3
Fire
9204
Other Public Safety
9ZO5
Health
9206
Highway
9207
Other Transportation
9208
Social Services
9ZO9
Other Economic Assistance
and Opportunity
9210
Culture and Recreation
9z11
Sewer
9212
122,488.00
115,762.97
Water
9Z13
48,512.00
32,786.46
13,000.00
24,030.01
Other Home and Community
9214
Bolton Point
Joint Water
9z
194,686.05
198,669.60
eflected in joint
tivity report sub-
9Z
tted separately)
TOTAL
365,686.05
347,219.03
13,000.00
24,030.01
NOTE: The Total of the amount of debt principal as reported above for Bonds, Bond Anticipation and Capital Notes should agree with the amounts reported
as debt principal redemptions within the operating funds.
*DO NOT INCLUDE BAN REDEMPTIONS FROM BOND PROCEEDS
1 - 6
AUDIT SURVEY
If a local government receives in any fiscal year Federal assistance equal to or greater than $100,000, a single financial and
compliance audit must be performed. Between $25,000 and $100,000, the local government has the option of doing either a single audit or
complying with applicable financial or compliance requirements for each federal grant. Federal assistance includes funds received directly
or indirectly through the State or another local government.
In order that we may schedule audits to be conducted by the Division of Municipal Affairs and to insure audit coverage as required by
the Federal Government, please complete the following audit survey questionnaire.
1. Will the accompanying combined financial statements be audited by an independent auditor (Public Accountant of Certified Public
Accountant) other than the Office of the State Comptroller.
1 Yes X 2 No
Will a portion of the accompanying combined financial statements be audited by an independent auditor. (example: community college,
hospital, etc.)
3 Yes 4 No
If Yes list the name of the entity, the auditors, and the anticipated completion date.
2. Where any of the answers to Question 1 are YES, please complete the following:
Name of the component entity or entity audited
Name of CPA firm or individual practitioner
Address
Name of contact person within firm
Telephone
Date of Audit - To be completed
REPORTING ENTITY COMPONENT ENTITY
5 Town of Ttlhara
6
7
Ciaschi, Dieters -Hagen,
8 SCha„flar & Mikolson
9 Terrace Hill
10 Ithaca, N.Y. 14850
11 John E. Little, CPA
12 (607) 272-4444
13 05 V01 / 85
COMPONENT.ENTITY
3.. Does or will the scope of the independent audit of the accompanying financial statements include a fiscal and compliance review of
federal moneys as required to satisfy the "Single Audit Requirements". 14 Yes X 15 No
If a Cognizant Agency has been assigned, identify the name of the Federal Agency. 16 Not Kno=.
2 - 1
SCHEDULE Or ACTIVE A14ARDS
GRANTED DIRECTLY FROM THE FEDERAL COVERNMENT
FOR THE FISCAL YEAR ENDED December 31 1984
AMOUNT OF
CONTRACTING FEDERAL AGENCY PERIOD OF ACTIVE AWARD FEDERAL CATALOGUE ACTIVE
* AWARD FROM TO NUMBER AWARD
Mod Day/Yr. Mo./ Day/Yr.
x Federal Revenue Sharing
�Y
'k
:F
it
:F
Yr
�t
is
]F
—
2
2
SCHEDULE OF ACTIVE AWARDS
GRANTED BY NEW YORK STATE ON BEHALF OF THE FEDERAL GOVERNMENT
FOR THE FISCAL YEAR ENDED
2 - 3
AMOUNT OF
CONTRACTING STATE AGENCY
PERIOD OF ACTIVE AWARD
FEDERAL CATALOGUE ACTIVE
* AWARD
FROM
TO
NUMBER AWARD
Mo./ Day/Yr.
Mo./ Day/Yr.
2 - 3
BANK RECONCILIATION
CASH BY FUNDS, PER BALANCE SHEETS
(Include Petty Cash)
FROM
TOTAL CASH
A
General Fund - Townwide
$ 167.103.98 _
B
General Fund - Parr Town
210.315.64
DA
Highway Fund - Townwi.de
CASH ON HAND
DB
Highway Fund - Part Town
241.866.77
CD
Special Grant Fund (Formerly: Community Development Fund)
325.70
CF
Federal Revenue Sharing Fund
99,501 .31 "
F
Water Fund
655.936.64
C
Sewer Fund
416 840.03
L
Public Library Fund
24,286.00
C
Special Revenue Fund
_
SL
Lighting District Fund
1.453.17
SW
Water District Fund
H
SF
Fire Protection District Fund
11,496.19
SS
Sewer District Fund
SF
SD
Drainage District Fund
S
SR
Refuse and Garbage District Fund
SP
Park District Fund
ST
Public Parking District Fund
SM
District Fund
V
Debt Service Fund
H
Capital Projects Fund
80,592.29
P
Special Assessment Fund
E
Enterprise Fund
M
Internal Service Fund
T
Trust and Agency Fund
1,360.47
TOTAL - ALL FUNDS
$ 1, 906, 396.47
BANK BALANCES (Identify bank balances with funds by listing the applicable code letters)
(Please specify)
TOTAL ADJUSTED BANK BALANCE AND PETTY CASH
*These amounts must agree.
NOTE:The Office of the State Comptroller may confirm bank balances directly with the bank.
2 - 4
Continued next page...
$
FUND
BANK
LESS
ADD
ADJUSTED
NAME AND LOCATION OF BANK
CODE
BALANCE
OUTSTANDING CHECKS
CASH ON HAND
BANK BALANCE
A
22,763.70
189.53
325.70
22,899.87
Tompkins County Trust Co.
B_
$ 47.273.63
$ 7,026.07
$
$ 40,247.56
D11
10.461.43
24,286.00
34,747.43
Ithaca, N.Y.
_
209.311.01
334.95
7.75
208,983.81
H
1.615.08
108.00
1,507.08
SF
X 1.50.56
S
S
XSi 150.56
Add:Petty Cash Fund(s) Adjustments
(Please specify)
TOTAL ADJUSTED BANK BALANCE AND PETTY CASH
*These amounts must agree.
NOTE:The Office of the State Comptroller may confirm bank balances directly with the bank.
2 - 4
Continued next page...
$
BANK RECONCILIATION
CASH BY FUNDS, PER BALANCE SHEETS
(Include Petty Cash)
FROM
A General Fund - Townwide
B General Fund - Part Town
DA Highway Fund - Townwide
DB Highway Fund - Part Town
CD Special Grant Fund (Formerly: Community Development Fund)
CF Federal Revenue Sharing Fund
F Water Fund
G Sewer Fund
L Public Library Fund
C Special Revenue Fund
SL Lighting District Fund
SW Water District Fund
SF Fire Protection District Fund
SS Sewer District Fund
SD Drainage District Fund
SR Refuse and Garbage District Fund
SP Park District Fund
ST Public Parking District Fund
SM District Fund
V Debt Service Fund
H Capital Projects Fund
P Special Assessment Fund
E Enterprise Fund
M Internal Service Fund
T Trust and Agency Fund .
TOTAL - ALL FUNDS
BANK BALANCES (Identify bank balances with funds by listing the applicable code letters)
FUND BANK LESS ADD
NA31E AND LOCATION OF BANK CODE BALANCE OUTSTANDING CHECKS CASH'ON HAND
Tompkins County Trust Co. T 9,141.02 7,780.55
Money Market & Checking CF $ 7,543.59 $ S
SL 1,453.13
Money Market F,G,SF 6,227.40 6
Certificates of Deposit A,B
,DB ,F,G, 1,581,356.16
H,CF,SF '$ 1,897,296.71 $ 15,439.10 $ 24,619.45
Add:Petty Cash Fund(s) Adjustments Townwide 300.00, Parttown 200.00, Highway 200.00 :
(Please specify) Other adjustments
' TOTAL ADJUSTED BANK BALANCE AND PETTY CASH � i
*These amounts must agree.
TOTAL CASH
ADJUSTED
BANK BALANCE
1,360.47
$ 7,543.59
1,453.13
6,227.40
1,581,356.16
$ 1,906,477.06
700.00
{ 780.59)**.
$ 1,906,396.47 *
NOTE:The Office of the State Comptroller may confirm bank balances directly with the bank,**Interest earned on checking accounts shown
2 - 4 as part ofinterest receivable on balance sheet
f�
Taxes on Roll (County and Town Purposes)
Add: Relevied Taxes -School
- Village
Add: Other -
Total Taxes and Other Items on Warrant
Deduct Cancellations
Add: Accrued Interest, Penalties, Advertising and
Other charges (added after return of warrant)
Total Taxes and Other Items To be Collected
Deduct Total Taxes and Other Itmes Actually Collected
Uncollected Taxes and Other Items
Tax Collection Performance (A
Current Year
Prior Years:
(Please insert
4 Years Prior to
Current)
TOTAL
*These amounts should agree.
19
19
19
19
19
19
EDPCODE
97.TCP
REAL PROPERTY TAX LEVY AND RELATED INFORMATION
(WESTCHESTER COUNTY TOWNS)
CURRENT YEAR TAX LEVY AND COLLECTIONS
$
(B)
( )
(A)
S
ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR
A300 A320 A330
TAXES RECEIVABLE TAX SALE PROPERTY ACQUIRED
PENDING CERTIFICATES FOR TAXES
$ $
2 - 5
A
OTHER
TOTAL
*
CERTIFICATE OF FISCAL OFFICER
`J
certify that I am the fiscal Officer of the Town of the T1-haca
I, Noel Desch , y -
(Please Print) (Type of Municipality) (Name of Municipality)
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 , 19 84
Signature
126 East Seneca Street
Official Address
Ithaca, N.Y. 14850
IF YOU HAVE QUESTIONS RELATING TO THE
ANNUAL FINANCIAL REPORT,
PLEASE CALL ALBANY:
Filing Requirements 518/474-4014
Assistance in Completion 518/474-6023
PLEASE. MAIL REPORT TO:
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
BUREAU OF MUNICIPAL RESEARCH AND STATISTICS
ALFRED E. SMITH STATE OFFICE BUILDING (10th Floor)
ALBANY, NEW YORK 12236
ATTENTION: WAYNE R. CARPENTER
2 - 6
Supervisor
Title
February 21, 1985
Date
Office Telephone Number (607) 273-1721
0
�lLp� �q LP= uv�
IAN 1 61985
71,
TOWP ' OF ITHACA
Town of Ithaca
Noel Desch, Supervisor
126 East Seneca
Ithaca, New York 14850
Dear Mr. Desch:
* Bankers Since 1836 3F
January 15, 1985
This is to certify that there was on deposit to the credit of the
Town of Ithaca, as of December 31, 1984, the following balances:
Checkincr Accounts
01
201-002604
General Fund
02
201-002604
Highway Fund
03
201-002604
Warren A. Bly, Town Justice
04
201-002604
Water and Sewer Fund
05
201-002604
Trust and Agency Fund
06
201-002604
Town Justice, Merton Wallenbeck
08
201-002604
Water Fund
09
201-002604
Parks, Open Space, Scenic Areas
10
201-002604
Capital Projects
01 101-056567 General - Outside Village
02 101-056567 Fire Protection
03 101-056567 Federal Revenue Sharing
05 101-056567 Lighting District
Super Savings Accounts
07 201-002604 Water Fund
12 201-002604 General
04 101-056567 Federal Revenue Sharing
Certificates of Deposit
$ 22,763.70
10,461.43
2-� 128P6-9.
209,311.01-
9,141.02-
3-5
1;b�3-88'
1, 577.27-� rbrs °�
37.81--1
47,273.63-
150.56 -
1,469.74-
1,453.13 -
32-
6,227.40
6,073.85 -
27
101-056567
12/10/84
1/09/85
.083%
$ 417,000.00-
28
101-056567
12/10/84
1/25/85
.083%
604,000.00'
30
101-056567
9/14/84
3/13/85
.1060
150,000.00-
50,000.0031
31
101-056567
12/13/84
3/13/85
.0845%
410,356.16-
DT:m1
Sincerely,
David Terry
V. P. & G neral Auditor
THE COMMONS, P.O. BOX 460, ITHACA. NEW YORK 14851, (607) 2733210
tr�xr or goy
RS -9F UNITED STATES DEPARTMENT OF COMMERCE
Gt•:B No. 0607-01914 Bureau of the Census
'•e `J Washington, D.C. 20233
November, 1984
3 55 r. e G 16344
ITHACA Ti;NN
TGt,N SUPEFIVISOR
11-6 E SENECA ST
1THACA NY 14x51
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, 1984 and June 30, 1985.
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. Wayne Carpenter
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) 763-2272
for assistance.
Sincerely, fQ
JORN R.COLEMAN
Chief
Governments Division
Bureau of the Census
Enclosures
EXPENDITURES N E FROM FEDERAL GENERAL REVENUE SHARING FUNDS ONLY (FISCAL 1985) I
Expenditures made from revenue sharing funds for any of the
listed
functions should be 1
indicated on the appropriate
lines below (OMIT CENTS). The
expenditures reported should
cover your government's
fiscal
year that ended between July
1,
1984 and June 30, 1985.
CURRENT EXPENDITURES include
salaries and wages, purchase
of utilities and supplies; and
1
all other expenditures exclusive
of capital outlay. CAPITAL
EXPENDITURES include purchase
of equipment, purchase of land and construction.
FEDERAL GENERAL REVENUE SHARING EXPENDITURES
COLUMN A
COLUMN B
Function or
purpose of
PROPOSED (budgeted)
Amounts ACTUALLY expended
expenditure
Revenue
Sharing Expenditures
from P.evenue Sharin funds
Current
Capital
Current
Capital
(1)
(2)
(3)
(4)
011
012
013
1014
1.
Fin. 6 general admin.
15 000.00
20,000.00
9,133.99
3,958.99
027
028
029
030
2.
Education
035
036
037
038
3.
Libraries
043
044
045
046
4.
Welfare
051
052
1053
054
5.
Hospitals
059
060
1061
062
6.
Health
067
1068
069
1070
7.
Roads
10,000.00 1
58,000.00
9,133.25
46,721.65
1
1083
1084
085
086
f 8.
Police
091
092
093
094
9.
Fire
65,000.00
.00
1
1099
100
101
102
110.
Correction
1
107
108
109
110
111.
Sewerage
1
1115
116
117
118 1
112.
Other sanitation
I
1
123
124
125
126
113.
Parks and recreation
2,000.00
1,998.68
Ij
114.
Utility systems -
I147
1148
149
150
SPECIFY TYPE
115.
Interest on general
139
141
1
1
debt
11f
116.
Payment of principal
171
172
1
on debt.
1.
2
1
H
1
163
164
165
-t
166
117.
All other
10ERTIFICATION - This is to
certify
that the data contained in this
report are accurate 1
to the best of my
knowledge and belief.
Signature
of official
ITelephone
Area
Code
Number
Extension
1Title Supervisor
1Date
607
273-1721
1 ---
CASH AND IVVESTME:NT 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 1985 (your government's fiscal year that
ended between July 1, 1984 and June 30 1985).
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
1 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 jl{
market investments, warrants, mortgages, and other credit instruments.
Amount at end of fiscal year - GMIT CENTS I
Held in SINKING
Held in BOND
Held in ALL OTHER FUNDS
Type of asset
FUNDS, as de-
FUNDS, as de-
except for any employee-
1
fined above
fined above
retirement or trust and
agency fund
(a)
(b)
(c)
W31 IW61
IW01
12/31/84
1. Cash and deposits - cash on
hand and demand, C.D.'s and
1,906,396.47
time or savings deposits.
jW10
W40 IW70
2. Federal securities - obligations)
of U.S. Treasury (including
short-term notes) and Federal
Financing Bank.
W13
W43
IW73
3. Federal agency securities -
obligations of government
ownea agencies comprising CCC,
Export-Import Bank, FHA, GNMA,
fpostal Service, and TVA.
W45
IW75
4. State and local government
IW15
securities
W24
IW54
5. Other securities - bonds, notes,
IW84
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-
11 perty, and any other non-
I
I�
!
security assets
I
Y,Ni 01 f0
yy''
F -21A or F -28A UNITED STATES DEPARTMENT OF COMMERCE
Assets Letter Bureau of the Census
Form Approved ,� �F Washington, D.C. 20233
+ro or
OMB No. 41-R1529
33 3 C55 (106 6 16344
ITHACA TOWN October, 1984
TOii, SUPERVISOR
126 c SEIcECA ST
ITHACA NY 14850
Dear Local Government Official:
The Bureau of the Census and the New York State Comptroller'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 1985 fiscal
year (your fiscal year that ends between July 1, 1984 and June 30,
1985).
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. Wayne Carpenter
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,
'JOHN R.COLEMAN
Chief
Governments Division
Bureau of the Census
Enclosures
AC 1965 (Rev. 11/82)
Print Coca ANNUAL REPORT OF NOTICES OF TORT CLAIMS
FISCAL YEAR ENDING 1924
Town of Ithaca COUNTY Tompkins
(Name ab Municipa.ELt1)
L
i
n
e
1 Claims Pending at Beginning of Year
2 Notices of Claims Filed During Year
NUMBER
Claims Disposed of During Year Prior to
Commencement of Court Action:
4o By Municipality
46 By Insurance Carrier
Claims Disposed of During Year After
Commencement of Court Action:
50 By Municipality
56 By Insurance Carrier
5c By Judgment
Other (explain)
to
NUMBER MGM=
TOTAL
6o
6b
7 TOTAL CLAIMS DISPOSED OF DURING YEAR
8 Claims Pending at End of Year (Line 3 minus Line 7)
Number
Amount
of
of
Claims
Claims
6
2,109.33
s
1
250.000.00
1
No amount
8
$252.,109.33
S $
Amount Paid
on
Claims
xxxx
xxxx
1 No Amount No Amount
4 2109-3 17,970.09
—5— 5. 2.109.33 $ 17.970.09
—3— S 250 00.00
AUTHORIZATION
Anlele-4, Section 5Q.f of the General Muoicipof Low
"xxx.
3. a. Each officer charged with the duty of making and keeping the record of claims shall make an annual report thereof, In summary,
to The governing board of such municipal corporation or of such authority or commission and shall file a copy'thereoF in the office of the
state comptroller within sixty days after the close of the fiscal year of such municipal corporation or of such authority or commission. A
municipal corporation, authority or commission required by section thirty of the general municipal law to file on annual report of its linen.
cial condition with the state comptroller shall file the report required by this subsection with such financial report.
xxx".
Report Pr pared bye
�' Name
Town Clerk
Title
Dated: February 15, 1985 126 E. Seneca Street,Ithaca, N.Y.
Address
Nate: It is not necessory to furnish any additional information or details of the obove claims or notices of claims.
If there were no notices of Tort Claims filed or disposed of, please state "NONE" and return this report with the Annual Financial
Report.
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEW YORK 12236