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Home My WebLink About2015 AUD Town of UlyssesAll Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The TOWN of Ulysses County of Tompkins For the Fiscal Year Ended 12/31/2015 ************************************************************************************************************************************* AUTHORIZATION ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL 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 such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** 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 Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Ulysses *** FINANCIAL SECTION *** Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2014 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2015: (A) GENERAL (B) GENERAL TOWN -OUTSIDE VG (DA) HIGHWAY -TOWN -WIDE (DB) HIGHWAY -PART -TOWN (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (SM) MISCELLANEOUS (SW) WATER WATER DISTRICT # 2 WATER DISTRICT # 3 WATER DISTRICT # 4 WATER DISTRICT # 1 (TA) AGENCY (TE) PRIVATE PURPOSE TRUST (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2014 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits 6) Schedule of Energy Costs and Consumption 7) Schedule of Other Post Employment Benefits (OPEB) All numbers in this report will be rounded to the nearest dollar. Page 2 (A) GENERAL Balance Sheet Code Description Assets Cash Cash In Time Deposits Petty Cash Additional Description Clerk and Court Petty Cash TOTAL Cash Accounts Receivable TOTAL Other Receivables (net) Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments Prepaid Expenses TOTAL Prepaid Expenses Cash Special Reserves Cash In Time Deposits Special Reserves Additional Description Combined all reserves TOTAL Restricted Assets TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 3 2014 EdpCode 2015 463,507 A200 1,331 A201 323,557 300 A210 300 463,807 325,187 A380 14,556 0 14,556 8,547 A391 15,111 8,547 15,111 23,396 A440 23,396 0 27,554 A480 27,412 27,554 27,412 147,766 A230 0 A231 182,687 147,766 182,687 671,070 564,953 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (A) GENERAL Balance Sheet Code Description 2014 EdpCode 2015 Accounts Payable 18,212 A600 12,314 TOTAL Accounts Payable 18,212 12,314 Overpayments & Clearing Account 17,929 A690 9,815 TOTAL Other Liabilities 17,929 9,815 Due To Other Funds A630 370 TOTAL Due To Ot 0 370 TOTAL Liabilities 36.141 22,499 Fund Balance Not in Spendable Form 27,554 A806 TOTAL Nonspendable Fund Balance 0 Unemployment Insurance Reserve 3,262 A815 3,262 Retirement Contribution Reserve A827 16,623 Reserve for Emp Benefits & Acc Liabilities 37,166 A867 20,543 Capital Reserve 60,669 A878 60,669 Reserve For Repairs 46,669 A882 46,669 TOTAL Restricted Fund Balance 147,766 147,766 Assigned Appropriated Fund Balance 220,000 A914 120,000 Assigned Unappropriated Fund Balance 34,921 A915 34,921 TOTAL Assigned Fund Balance 254,921 154,921 Unassigned Fund Balance 204,688 A917 239,768 TOTAL Unassigned Fund Balance 204,688 TOTAL Fund Balance 634,930 TOTAL Liabilities, Deferred Inflows And Fund Balance 671,070 Page 4 OSC Municipality Code 500384400000 (A) GENERAL Results of Operation Revenues Real Property Taxes Special Assessments Ad Valorem TOTAL Real Property Taxe Interest & Penalties On Real Prop Taxes LOTAL Real Property Tax Ite Non Prop Tax Dist By County Franchises Clerk Fees Public Pound Charges, Dog Control Fees Contributions, Private Agencies -Youth TOTAL Departmental Inc Youth Recreation Services, Other Govts Misc Revenue, Other Govts TOTAL Intergovernmental Charges Interest And Earnings TOTAL Use of Money And PropertA TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 �JgdpCode� 305,483 A1001 435 A1028 3 3,438 A1090 309,013 435 1309,448 4,352 205,480 A1120 76,668 13,617 A1170 13,612 219,097 1,790 A1255 1,605 240 A1550 180 249 A2070 33 2,279 A2701 36 45,026 A2350 46,568 -266 A2389 0 45,02 865 A2401 2,365 Dog Licenses 10,836 A2544 8,584 TOTAL Licenses And Permits Fines And Forfeited Bail 39,800 A2610 38,438 Insurance Recoveries 3,493 A2680 0 Refunds of Prior Year's Expenditures A2701 36 Unclassified (specify) 260 A2770 -266 WL Miscellaneous Local Sources St Aid, Mortgage Tax 65,748 A3005 90,837 St Aid - Other (specify) 38,045 A3089 33,545 124,382 626,005 Interfund Transfers 12,489 A5031 5,173 TOTAL Interfund Transfers 173 TOTAL Other Sources 5,173 TOTAL Detail Revenues And Other Sources 631,178 Page 5 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (A) GENERAL Results of Operation Code Descri Cod 18,132 Expenditures Legislative Board, Pers Sery 16,796 A10101 17,132 Legislative Board, Contr Expend 2,689 A10104 1,856 legislative Board A50104 328 59,697 Municipal Court, Pers Sery 71,240 A11101 73,155 Municipal Court, Contr Expend 11,749 A11104 5,213 1&.L Municipal 82,98 Supervisor,pers Sery 65,612 A12201 65,797 Supervisor,contr Expend 6,377 A12204 17,612 Additional Description $1000 added from Contingency expense TOTAL Superviso Auditor, Contr Expend A13204 0 TOTAL Auditor Clerk,pers Sery 80,697 A14101 81,541 Clerk,contr Expend 4,775 A14104 5,164 FO- TAIL C 86,705 Law, Contr Expend 22,176 A14204 15,379 TOTAL La 22,1 15,379 Engineer, Contr Expend A14404 0 TOTAL E^ A& Elections, Contr Expend A14504 0 Records Mgmt, Contr Expend WL Records Mgmt Buildings, Equip & Cap Outlay Buildings, Contr Expend Central Comm System, Contr Expend Central Print & Mail,contr Expend TOTAL Central Print & Mai Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance Municipal Assn Dues, Contr Expend TOTAL MALipal Pur of Land/right of Way, Contr Expend Control of Animals, Contr Expend TOTAL Control of Animal TOTAL Public Safety Street Admin, Pers Sery Street Admin, Contr Expend LOTAL Street Admin Garage, Equip & Cap Outlay 5,497 A14604 7,532 5,497 950 A16202 3,504 20,266 A16204 22,385 21,2 13,331 A16504 7,524 14,659 A16704 10,703 17,908 A19104 18,533 18,533 3,479 A19204 3,400 111110 A19404 20 18,132 A35104 18,132 18,13 18,132 18,132 59,597 A50101 61,007 100 A50104 328 59,697 61,335 610 A51322 0 Page 6 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (A) GENERAL Results of Operation Code Description 2014 AjjbWfi� Expenditures Garage, Contr Expend 11,247 A51324 9,963 TOTAL Garage 9,96 Street Lighting, Contr Expend 2,728 A51824 1,734 TOTAL Street Lighting Sidewalks, Equip & Cap Outlay A54102 0 Sidewalks, Contr Expend A54104 198 TOTAL Sidewalks Other Transportation, Contr Expend A56804 0 TOTAL Other Transportation TOTAL Transportation 74,28 Other Economic Opp Pro, Contr Expend 6,000 A63264 TOTAL Other Economic Opp Pro ,0 Veterans Service, Contr Expend 475 A65104 475 TOTAL Veterans Sery Programs For Aging, Contr Expend 5,100 A67724 5,100 TOTAL Programs For 5,100 WF TOTAL Economic Ass 5,575 Parks, Contr Expend A71104 0 TOTAL Parks 0 W 0 Youth Frog, Pers Sery 7,759 A73101 11,445 Youth Prog, Contr Expend 61,998 A73104 89,906 TOTAL Youth Prog 69,7 101,351 Library, Contr Expend 12,000 A74104 12,000 TOTAL Library 12,000 Museum - Art Gallery, Contr Expend 700 A74504 700 TOTAL Museum - Art Gall 700 Historian, Pers Sery 1,500 A75101 1,500 Historian, Contr Expend 153 A75104 292 TOTAL Histor 1,65 Historical Property, Contr Expend 2,500 A75204 0 TOTAL Historical Mpe 2,500 Celebrations, Contr Expend 4,808 A75504 1,000 TOTAL Celebrations 4,808 1,000 Other Culture And Rec, Contr Expend A79894 1,000 TOTAL Other Culture And Rec 0 1,000 TOTAL Culture And Re 91,418 117,842 Research, Contr Expend 5,606 A80304 5,718 TOTAL Researc 5,606 5,718 Cemetery, Contr Expend 2,300 A88104 2,600 TOTAL Cemetery 2,300 2,600 TOTAL Home And Community Services 7,906 8,318 State Retirement System 38,530 A90108 50,739 Social Security, Employer Cont 22,168 A90308 22,821 Worker's Compensation, Empl Bnfts 4,928 A90408 4,136 Page 7 OSC Municipality Code 500384400000 (A) GENERAL Results of Operation Code Description Expenditures Unemployment Insurance, Empl Bnfts Disability Insurance, Empl Bnfts Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits TOTAL Expenditures Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 5,300 A90508 0 878 A90558 455 77,363 A90608 75,182 149,166 153,334 710,679 732,879 A99019 0 0 0 0 0 710,679 732,879 Page 8 OSC Municipality Code 500384400000 (A) GENERAL Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Increase In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 598,315 A8021 634,930 A8012 9,217 598,315 A8022 644,147 747,294 631,178 710,679 732,879 634,930 A8029 542,454 Page 9 OSC Municipality Code 500384400000 (A) GENERAL Budget Summary Code Description T Estimated Revenues Est Rev - Real Property Taxes Est Rev - Real Property Tax Items Est Rev - Non Property Tax Items Est Rev - Departmental Income Est Rev - Intergovernmental Charges Est Rev - Use of Money And Property Est Rev - Licenses And Permits Est Rev - Fines And Forfeitures Est Rev - Miscellaneous Local Sources Est Rev - State Aid TOTAL Estimated Revenues Estimated - Interfund Transfer Appropriated Reserve Appropriated Fund Balance TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 2016 309,474 A1049N 328,339 3,200 A1099N 3,200 91,023 A1199N 133,230 1,390 A1299N 1,390 46,968 A2399N 55,252 1,100 A2499N 800 10,000 A2599N 9,000 29,000 A2649N 29,000 A2799N 7,250 100,000 A3099N 80,000 647,461 4,900 A5031 N 5,098 0 A511 N 220,000 A599N 120,000 224,900 125,098 817,055 772,559 Page 10 OSC Municipality Code 500384400000 (A) GENERAL Budget Summary Appropriations App - General Government Support App - Public Safety App - Transportation App - Economic Assistance And Opportunity App - Culture And Recreation App - Home And Community Services App - Employee Benefits TOTAL Appropriations App - Interfund Transfer TOTAL Other Uses TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 412,598 Al 999N 18,134 A3999N 75,908 A5999N 5,775 A6999N 99,352 A7999N 7,798 A8999N 159,490 A9199N 779,055 38,000 A9999N 38,000 817,055 2016 388,783 18,134 78,120 6,575 111,458 8,532 157,957 769,559 3,000 3,000 772,559 Page 11 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet Code Description 2014 EdpCode 2015 Assets Cash 60,700 B200 -900 Cash In Time Deposits B201 113,774 TOTAL C Accounts Receivable 56 B380 42,639 TOTAL Other RecAables Fw 56 Due From Other Funds 9,196 B391 12,472 TOTAL Due From Other Funds 9,196 Due From Other Governments 13,462 B440 TOTAL Due From Other Governments , Prepaid Expenses 1,510 B480 1,503 TOTAL Prepaid Expenses - Cash Special Reserves Cash In Time Deposits Special Reserves Additional Description Combined all reserves TOTAL Restricted Assets TOTAL Assets and Deferred O 87,387 B230 0 B231 105,801 Page 12 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet Code Description 2014 EdpCode Accounts Payable 2,829 B600 TOTAL Accounts Payable 2,829 TOTAL Liabilities 2,829 Fund Balance Not in Spendable Form 1,510 B806 TOTAL Nonspendable Fund Balance 1,510 Unemployment Insurance Reserve B815 Reserve for Emp Benefits & Acc Liabilities B867 Reserve For Judgments And Claims B876 Capital Reserve 87,387 B878 TOTAL Restricted Fund Balance 87,387 Committed Fund Balance 18,414 B913 TOTAL Committed Fund Balance 18,414 Assigned Appropriated Fund Balance 12,000 B914 Assigned Unappropriated Fund Balance 50,171 B915 TOTAL Assigned Fund Balance 62,171 Unassigned Fund Balance B917 TOTAL Unassigned Fund Balance 0 TOTAL Fund Balance 169,482 TOTAL Liabilities, Deferred Inflows And Fund Balance 172,311 2015 0 0 0 0 18,414 0 87,387 105,801 0 85,000 84,487 169,487 0 0 275,289 275,289 Page 13 OSC Municipality Code 500384400000 (B) GENERAL TOWN -OUTSIDE VG Results of Operation Code Description Revenues Real Property Taxes TOTAL Real Property Taxes Sales Tax (from County) TOTAL Non Property Tax Items Zoning Fees Planning Board Fees TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property Building And Alteration Permits Permits, Other TOTAL Licenses And Permits St Aid, State Revenue Sharing TOTAL State Aid TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Ed Co B1001 118,232 81120 235,290 1,050 B2110 1,125 1,650 B2115 1,250 2,700 2,375 263 82401 87 263 87 11,244 82555 17,166 300 82590 11,544 17,166 83001 0 0 0 132,740 254,918 85031 0 0 0 0 0 132,740 254,918 Page 14 OSC Municipality Code 500384400000 (B) GENERAL TOWN -OUTSIDE VG Results of Operation Code Description Expenditures Law, Contr Expend Engineer, Contr Expend TOTAL Engineer Central Comm System, Contr Expend TOTAL Central Comm Central Print & Mail, Contr Expend TOTAL Central Print & Mail TOTAL General Government Support Safety Inspection, Pers Sery Safety Inspection, Equip & Cap Outlay Safety Inspection, Contr Expend TOTAL Safety Inspection TOTAL Public Safety Zoning, Pers Sery Zoning, Contr Expend TOTAL Zoning Planning, Pers Sery Additional Description Combined 8021+8020 Planning, Contr Expend TOTAL Planning Environmental Control, Contr Expend TOTAL Environmental Control Flood & Erosion Control, Equip & Cap Outla Additional Description In WLBC 88745.4 TOTAL Flood & Erosion Control Gen Natural Resources, Contr Expend TOTAL Gen Natural Resources TOTAL Home And Community Services State Retirement, Empl Bnfts Social Security , Empl Bnfts Worker's Compensation, Empl Bnfts Disability Insurance, Empl Bnfts Hospital & Medical (dental) Ins, Empl Bnft Other Employee Benefits (spec) TOTAL Employee Benefits TOTAL Expenditures Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 25,066 814204 9,484 K 25,06 814404 685 6 816504 PER 816704 0 0 25,073 10,169 34,616 836201 32,520 742 836202 3,558 3,065 836204 1,170 37,247 38,423 37,247 27,316 B80101 27,947 1,000 B80104 232 28,316 28,179 30,379 B80201 30,926 2,311 B80204 3,602 32,690 34,527 2,043 B80904 2,043 0 B87452 1,582 0 1,582 B87904 0 0 0 63,049 64,288 9,805 B90108 11,478 6,276 B90308 6,225 5,215 B90408 1,113 189 B90558 138 20,111 B90608 18,241 212 B90898 212 41,808 37,407 168,353 149,111 B99019 0 0 0 0 0 168,353 149,111 Page 15 OSC Municipality Code 500384400000 (B) GENERAL TOWN -OUTSIDE VG Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 205,099 B8021 169,485 205,099 B8022 132,740 254,918 168,353 149,111 169,485 B8029 275,298 Page 16 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (B) GENERAL TOWN -OUTSIDE VG Budget Summary Code Descm" 2015 EdpCode Estimated Revenues Est Rev - Non Property Tax Items 237,439 B1199N Est Rev - Departmental Income 1,700 B1299N Est Rev - Use of Money And Property 200 B2499N Est Rev - Licenses And Permits 8,000 B2599N Est Rev-Interfund Revenues 900 B2801N Est Rev -State Aid B3099N TOTAL Estimated Revenues 248,239 Appropriated Reserve 0 B511 N Appropriated Fund Balance 12,000 B599N TOTAL Estimated Other Sources 12,000 TOTAL Estimated Revenues And Other Sources 260,239 2016 144,033 1,900 150 11,000 900 30,000 187,983 85,000 85,000 272,983 Page 17 OSC Municipality Code 500384400000 (B) GENERAL TOWN -OUTSIDE VG Budget Summary Appropriations App - General Government Support App - Public Safety App - Home And Community Services App - Employee Benefits TOTAL Appropriations App - Interfund Transfer TOTAL Other Uses TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 2016 34,750 B1999N 34,750 74,464 B3999N 78,096 96,461 B8999N 114,712 46,564 B9199N 44,425 252,239 271,983 8,000 B9999N 1,000 8,000 1,000 260,239 272,983 Page 18 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DA) HIGHWAY -TOWN -WIDE Balance Sheet Code Description 2014 Ed C =2015 Assets Cash 244,256 DA200 0 Cash In Time Deposits DA201 313,025 TOTAL C 244,2 313,025 Accounts Receivable DA380 13,858 TOTAL Other RecAables F 858 Due From Other Funds DA391 1,077 TOTAL Due From Other Funds 0 Due From Other Governments 12,594 DA440 TOTAL Due From Other Governments 12,594 Prepaid Expenses 6,540 DA480 4,680 TOTAL Prepaid Expenses . 6,540 Cash Special Reserves 824,985 DA230 Cash In Time Deposits Special Reserves 25,412 DA231 734,380 Additional Description Combined reserves TOTAL Restricted Assetc 850,397 734,380 TOTAL Assets and Deferred O 1,113,787 1,067,020 Page 19 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DA) HIGHWAY -TOWN -WIDE Balance Sheet Code Description 2014 EdpCode Accounts Payable 26,394 DA600 TOTAL Accounts Payable 26,394 TOTAL Liabilities 26,394 Fund Balance Not in Spendable Form 6,540 DA806 TOTAL Nonspendable Fund Balance 6,540 Capital Reserve 521,142 DA878 Reserve For Repairs 329,255 DA882 TOTAL Restricted Fund Balance 850,397 Assigned Appropriated Fund Balance 115,000 DA914 Assigned Unappropriated Fund Balance 115,455 DA915 TOTAL Assigned Fund Balance 230,455 Unassigned Fund Balance DA917 TOTAL Unassigned Fund Balance 0 TOTAL Fund Balance 1,087,393 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,113,787 2015 0 0 0 441,142 293,240 734,382 80,000 252,638 332,638 0 0 1,067,020 1,067,020 Page 20 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DA) HIGHWAY -TOWN -WIDE Results of Operation Code Description i Revenues Real Property Taxes TOTAL Real Property Taxes Sales Tax (from County) TOTAL Non Property Tax Item Other Transportation Departmental Income TOTAL Departmental Income Transportation Services, Other Govts Snow Removal Services -Other Govts TOTAL Intergovernmental Charges Interest And Earnings TOTAL Use of Money And Property Sales of Equipment TOTAL Sale of Property And Compensation For Loss TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources Ed Co 247,137 DA1001 262,070 110,606 DA1120 76,668 871 DA1789 DA2300 0 54,345 DA2302 75,355 1,605 DA2401 212 1,60 DA2665 9,675 DA5031 0 Page 21 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DA) HIGHWAY -TOWN -WIDE Results of Operation Code Description ��JNJIMMM015 Expenditures Maint of Bridges, Pers Sery DA51201 0 Maint of Bridges, Contr Expend DA51204 38,603 TOTAL Maint of Bridges 38,603 Machinery, Pers Sery 58,764 DA51301 58,747 Machinery, Equip & Cap Outlay 28,135 DA51302 92,312 Machinery, Contr Expend 35,540 DA51304 23,930 TOTAL Machinery 122,438 174,989 Brush And Weeds, Pers Sery 15,594 DA51401 13,044 Brush And Weeds, Contr Expend 268 DA51404 1,089 TOTAL Brush And Weeds Snow Removal, Pers Sery 18,374 DA51421 18,929 Snow Removal, Contr Expend 41,180 DA51424 46,761 TOTAL Snow Removal 65,690 Services Other Govts, Pers Sery 18,374 DA51481 18,929 Services Other Govts, Contr Expend 45,000 DA51484 47,367 TOTAL Services Other Govts 63,374 66,296 TOTAL Transportation 261,229 359,711 State Retirement, Empl Bnfts 20,356 DA90108 25,118 Social Security , Empl Bnfts 8,320 DA90308 7,966 Worker's Compensation, Empl Bnfts 6,640 DA90408 5,907 Unemployment Insurance, Empl Bnfts DA90508 0 Disability Insurance, Empl Bnfts 153 DA90558 83 Hospital & Medical (dental) Ins, Empl Bnft 63,393 DA90608 55,754 TOTAL Employee Benefits 98,860 94,828 TOTAL Expenditures 454,539 Transfers, Other Funds DA99019 3,586 Transfers, Capital Projects Fund DA99509 0 TOTAL Operating Transfers 0 3,586 TOTAL Other Uses 0 3,586 TOTAL Detail Expenditures And Other Uses 360,089 458,125 Page 22 OSC Municipality Code 500384400000 (DA) HIGHWAY -TOWN -WIDE Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Increase In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 1,032,918 DA8021 1,087,393 DA8012 13,768 1,032,918 DA8022 1,101,161 414,564 423,979 360,089 458,125 1,087,393 DA8029 1,067,020 Page 23 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DA) HIGHWAY -TOWN -WIDE Budget Summary Code Desww 2015 EdpCode Estimated Revenues Est Rev - Real Property Taxes 262,070 DA1049N Est Rev - Non Property Tax Items 77,423 DA1199N EsT. ReV. - Intergovernmental Charges 76,355 DA2399N Est Rev - Use of Money And Property 500 DA2499N TOTAL Estimated Revenues 416,348 Appropriated Reserve 180,000 DA511 N Appropriated Fund Balance 115,000 DA599N TOTAL Estimated Other Sources 295,000 TOTAL Estimated Revenues And Other Sources 711,348 2016 307,576 51,301 80,349 500 439,726 270,000 80,000 350,000 789,726 Page 24 OSC Municipality Code 500384400000 (DA) HIGHWAY -TOWN -WIDE Budget Summary Code Desvw Appropriations App - Transportation App - Employee Benefits TOTAL Appropriations Other Budgetary Purposes Interfund Transfers TOTAL Other Uses TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 2016 506,238 DA5999N 689,691 100,110 DA9199N 100,035 606,IM 789,726 105,000 DA962N DA9999N 105,001 0 711,34 789,726 Page 25 OSC Municipality Code 500384400000 (DB) HIGHWAY -PART -TOWN Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL C Accounts Receivable TOTAL Other RecAables RM Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments Prepaid Expenses TOTAL Prepaid Expenses Cash Special Reserves TOTAL Restricted Assets TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 201 Ed C =2015 DB200 0 DB201 -84,760 11,867 DB480 -84,760 DB380 35,946 48,826 35,946 DB391 3,610 Page 26 OSC Municipality Code 500384400000 3,610 107,675 DB440 88,757 88,757 11,867 DB480 2,808 2,808 24,188 DB230 48,826 24,188 48,826 143,731 95,187 Page 26 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DB) HIGHWAY -PART -TOWN Balance Sheet Code Description 2014 EdpCode Accounts Payable 19,586 DB600 TOTAL Accounts Payable 19,586 Due To Other Funds DB630 TOTAL Due To Other Funds 0 TOTAL Liabilities 19,586 Fund Balance Not in Spendable Form 11,867 DB806 TOTAL Nonspendable Fund Balance 11,867 Capital Reserve 48,826 DB878 TOTAL Restricted Fund Balance 48,826 Assigned Appropriated Fund Balance 63,451 DB914 Assigned Unappropriated Fund Balance DB915 TOTAL Assigned Fund Balance 63,451 Unassigned Fund Balance DB917 TOTAL Unassigned Fund Balance 0 TOTAL Fund Balance 124,145 TOTAL Liabilities, Deferred Inflows And Fund Balance 143,731 2015 0 0 2,710 2,710 2,710 0 48,826 48,826 0 43,652 43,652 0 0 92,478 95,187 Page 27 OSC Municipality Code 500384400000 (DB) HIGHWAY -PART -TOWN Results of Operation Code Descri tion i Revenues Sales Tax (from County) TOTAL Non Property Tax Items Interest And Earnings TOTAL Use of M�lli&operty St Aid, State Revenue Sharing St Aid, Consolidated Highway Aid TOTAL State Aid TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Ed Co 166,149 DB1120 198,866 330 DB2401 7 DB3001 0 88,757 DB3501 98,849 DB5031 3,586 0 3,586 0 255,237 3,586 301,307 Page 28 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DB) HIGHWAY -PART -TOWN Results of Operation Code Description 2014I�_2015 Expenditures Maint of Streets, Pers Sery 69,572 DB51101 67,309 Maint of Streets, Contr Expend 52,690 DB51104 47,628 TOTAL Maint of Streets 122,262 114,937 Perm Improve Highway, Equip & Cap Outlay 151,221 DB51122 134,456 TOTAL Perm Improve Highwa 151,221 134,456 TOTAL Transportation 273,483 249,393 State Retirement, Empl Bnfts 12,213 DB90108 15,070 Social Security, Empl Bnfts 5,221 DB90308 4,973 Worker's Compensation, Empl Bnfts 14,120 DB90408 11,489 Disability Insurance, Empl Bnfts 92 DB90558 50 Hospital & Medical (dental) Ins, Empl Bnft 42,133 DB90608 38,225 TOTAL Employee Benefits 73,780 69,807 TOTAL Expenditures 347,263 319,200 TOTAL Detail Expenditures And Other Uses 347,263 319,200 Page 29 OSC Municipality Code 500384400000 (DB) HIGHWAY -PART -TOWN Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Decrease In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 216,175 DB8021 124,149 DB8015 13,777 216,175 DB8022 110,371 255,237 301,307 347,263 319,200 124,149 DB8029 92,478 Page 30 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (DB) HIGHWAY -PART -TOWN Budget Summary Code Dej"w 2015 EdpCode Estimated Revenues Est Rev - Non Property Tax Items 200,781 DB1199N Est Rev - Use of Money And Property 50 DB2499N Est Rev - State Aid 88,757 DB3099N TOTAL Estimated Revenues 289,588 Appropriated Fund Balance 75,000 DB599N TOTAL Estimated Other Sources 75,000 TOTAL Estimated Revenues And Other Sources 364,588 2016 280,519 100 88,757 369,376 0 0 369,376 Page 31 OSC Municipality Code 500384400000 (DB) HIGHWAY -PART -TOWN Budget Summary Code Dej"w Appropriations App - Transportation App - Employee Benefits TOTAL Appropriations TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 297,272 DB5999N 67,316 DB9199N 364,588 364,588 2016 301,103 68,273 369,376 369,376 Page 32 OSC Municipality Code 500384400000 Balance Sheet Code Description TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 33 2014 EdpCode 2015 Balance Sheet Code Description TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 34 2014 EdpCode 2015 (H) CAPITAL PROJECTS Results of Operation Code Description Revenues Unclassified (specify) TOTAL Miscellaneous Local Sources St Aid -Capital Projects TOTAL State Aid TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Ed Co H2770 0 0 H3097 0 0 0 H5031 0 0 0 0 Page 35 OSC Municipality Code 500384400000 Results of Operation Code Description TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 36 2014 EdpCode 2015 (H) CAPITAL PROJECTS Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 37 2014 EdpCode 2015 H8021 H8022 H8029 OSC Municipality Code 500384400000 (K) GENERAL FIXED ASSETS Balance Sheet Code Description Assets Land Buildings Machinery And Equipment Infrastructure Other Capital Assets TOTAL Fixed Assets (net) TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 100,000 K101 100,000 879,878 K102 879,878 957,056 K104 957,056 17,767,081 K106 17,767,081 2,600,000 K107 2,600,000 22,304,015 22,304,015 22,304,015 22,304,015 Page 38 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (K) GENERAL FIXED ASSETS Balance Sheet Code Description 2014 Edjj 2015 Liabilities, Deferred Inflows And Fund Balance Total Non -Current Govt Assets 22,304,015 K159 22,304,015 TOTAL Investments in Non -Current Government Assets 22,304,015 22,304,015 TOTAL Fund Balance 22,304,015 22,304,015 TOTAL 22,304,015 22,304,015 Page 39 OSC Municipality Code 500384400000 (SF) FIRE PROTECTION Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL Cash TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 SF200 SF201 Page 40 OSC Municipality Code 500384400000 Balance Sheet Code Description TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 41 2014 EdpCode 2015 (SF) FIRE PROTECTION Results of Operation Code Description Revenues Real Property Taxes Additional Description Combined EMS & Fire tax levy TOTAL Real Property Taxes Other Public Safety Departmental Income TOTAL Departmental Income TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 430,798 SF1001 459,805 430,798 459,805 SF1589 37,395 0 37,395 430,798 497,200 430,798 497,200 Page 42 OSC Municipality Code 500384400000 (SF) FIRE PROTECTION Results of Operation Code Description Expenditures Fire Protection, Contr Expend TOTAL Fire Protection TOTAL Public Safety Ambulance, Contr Expend TOTAL Ambulance TOTAL Health TOTAL Expenditures Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 158,112 SF34104 165,803 158,112 165,803 158,112 165,803 272,684 SF45404 294,002 272,684 294,002 272,684 294,002 430,796 459,805 SF99019 37,395 0 37,395 0 37,395 430,796 497,200 Page 43 OSC Municipality Code 500384400000 (SF) FIRE PROTECTION Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 3 SF8021 5 3 SF8022 5 430,798 497,200 430,796 497,200 5 SF8029 5 Page 44 OSC Municipality Code 500384400000 (SM) MISCELLANEOUS Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL Ca TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 201 Ed C SM200 0 SM201 51,320 Page 45 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (SM) MISCELLANEOUS Balance Sheet Code Description Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows And Fund Balance 2014 EdpCode 2015 SM915 51,320 51,320 51,320 51,320 Page 46 OSC Municipality Code 500384400000 (SM) MISCELLANEOUS Results of Operation Code Descri tion Revenues Real Property Taxes TOTAL Real Property Taxes Other General Departmental Income TOTAL Departmental Income Interest And Earnings EAL Use of Money And Property III venues Interfund Transfers �terfund Transfers �ther Sources �etail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Ed Co SM1001 0 SM1289 13,892 SM2401 34 34 13,925 SM5031 37,395 37,395 37,395 51,320 Page 47 OSC Municipality Code 500384400000 (SM) MISCELLANEOUS Results of Operation Code Description Expenditures Ambulance, Contr Expend TOTAL Ambulance TOTAL Health TOTAL Expenditures TOTAL Detail Expenditures And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 48 2014 EdpCode 2015 SM45404 0 0 0 0 0 0 0 0 0 OSC Municipality Code 500384400000 (SM) MISCELLANEOUS Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 49 2014 EdpCode 2015 SM8021 SM8022 51,320 SM8029 51,318 OSC Municipality Code 500384400000 (SW) WATER Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL Cash Water Rents Receivable TOTAL Other Receivables (net) Due From Other Funds TOTAL Due From Other Funds Prepaid Expenses TOTAL Prepaid Expenses Cash Special Reserves TOTAL Restricted Assets TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 50 2014 EdpCode 2015 51,364 SW200 57,743 SW201 889 51,364 58,632 4,332 SW350 13,352 4,332 13,352 SW391 0 0 0 339 SW480 339 0 58,247 SW230 83,247 58,247 83,247 114,283 155,231 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (SW) WATER Balance Sheet Code Description Accounts Payable TOTAL Accounts Payable Due To Other Funds TOTAL Due To Other Funds TOTAL Liabilities Fund Balance Not in Spendable Form TOTAL Nonspendable Fund Balance Reserve For Repairs TOTAL Restricted Fund Balance Assigned Appropriated Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance Unassigned Fund Balance TOTAL Unassigned Fund Balance TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows And Fund Balance 2014 Ed 953 SW600 0 953 9,195 SW630 9,196 9,195 9,196 10,148 9,196 339 SW806 0 58,247 SW882 86,247 58,24 86,247 0 SW914 53,596 SW915 66,737 53,596 66,737 -8,048 SW917 -6,949 -8,048 -6,949 104,135 146,035 114,283 155,230 Page 51 OSC Municipality Code 500384400000 (SW) WATER Results of Operation Code Description Revenues Special Assessments Ad Valorem Special Assessments TOTAL Real Property Taxes Sewer Charges Metered Water Sales Water Service Charges Interest & Penalties On Water Rents TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property Permits, Other TOTAL Licenses And Permits Refunds of Prior Year's Expenditures Unclassified (specify) TOTAL Miscellaneous Local Sources TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 131,900 SWI 028 133,900 62,256 SWI 030 84,225 194,156 218,125 SW2122 0 68,008 SW2140 84,698 3,272 SW2144 7,325 638 SW2148 1,974 71,919 93,996 142 SW2401 48 48 875 SW2590 655 875 655 SW2701 808 495 SW2770 0 495 808 313,632 267,587 13,632 Page 52 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (SW) WATER Results of Operation Code Description 2014 EdpCode 2015 Expenditures Administration-Equip&cap Outlay 0 SW17102 TOTAL Administration-Equip&cap Outlay 0 0 TOTAL General Government Support 0 0 Water Administration, Pers Sery 10,501 SW83101 6,523 Water Administration, Equip & Cap Outlay SW83102 0 Water Administration, Contr Expend 0 SW83104 1,145 TOTAL Water Administration 10,501 7,668 Source Supply Pwr & Pump, Contr Expend 81,288 SW83204 89,772 TOTAL Source Supply Pwr & Pump 81,288 89,772 Water Purification, Equip & Cap Outlay SW83302 15,336 Water Purification, Contr Expend SW83304 1,223 TOTAL Water Purification AM MENIP",16,559 Water Trans & Distrib, Pers Sery 3,313 SW83401 5,728 Water Trans & Distrib, Equip & Cap Outlay 5,223 SW83402 3,013 Water Trans & Distrib, Contr Expend 11,493 SW83404 9,554 TOTAL Water Trans & Distrib 20,029 18,295 TOTAL Home And Community Services 111,818 132,295 State Retirement, Empl Bnfts SW90108 0 Social Security , Empl Bnfts 1,057 SW90308 937 Worker's Compensation, Empl Bnfts 335 SW90408 327 TOTAL Employee Benefits 1,391 1,264 Debt Principal, Serial Bonds 131,000 SW97106 133,000 TOTAL Debt Principal 131,000 133,000 TOTAL Expenditures 244,209 266,559 Transfers, Other Funds 12,489 SW99019 5,174 TOTAL Operating Transfers 12,489 5,174 TOTAL Other Uses 12,489 5,174 TOTAL Detail Expenditures And Other Uses 256,698 271,733 Page 53 OSC Municipality Code 500384400000 (SW) WATER Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Increase In Fund Balance Prior Period Adj -Decrease In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 93,210 SW8021 104,098 783 SW8012 59 783 SW8015 21 93,210 SW8022 104,137 267,587 313,632 256,698 271,733 104,098 SW8029 146,037 Page 54 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (SW) WATER Budget Summary 2016 218,904 93,050 150 170 312,274 0 312,274 Page 55 OSC Municipality Code 500384400000 2015 EdpCode Estimated Revenues Est Rev - Real Property Taxes 218,688 SWI 049N Est Rev - Departmental Income 92,157 SW1299N Est Rev - Use of Money And Property 150 SW2499N Est Rev - Interfund Revenues 0 SW2801N TOTAL Estimated Revenues 310,995 Appropriated Reserve 25,000 SW511 N Appropriated Fund Balance 0 SW599N TOTAL Estimated Other Sources 25,000 TOTAL Estimated Revenues And Other Sources 335,995 2016 218,904 93,050 150 170 312,274 0 312,274 Page 55 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (SW) WATER Budget Summary Page 56 OSC Municipality Code 500384400000 2015 _d�-2016 Appropriations App - General Government Support 307 SWI 999N 350 App - Home And Community Services 192,300 SW8999N 161,077 App -Employee Benefits 1,265 SW9199N 5,180 App - Debt Service 133,900 SW9899N 136,900 TOTAL Appropriations 327,772 303,507 Budgetary Provision For Other Uses 3,000 SW962N 3,500 App - Interfund Transfer 5,173 SW9999N 5,267 TOTAL Other Uses 8,173 8,767 T 335,945 312,274 Page 56 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 1 Balance Sheet Code Description 2014 EdpCode 2015 Assets Cash 1,970 SW200 1,052 TOTAL Cash 1,970 1,052 TOTAL Assets and Deferred Outflows of Resources 1,970 1,052 Page 57 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 1 Balance Sheet Code Description Due To Other Funds TOTAL Due To Other Funds TOTAL Liabilities Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance TOTAL Fund Balance M TOTAL Liabilities, Deferred Inflows An and Balance 2014 EdpCode 2015 1,000 SW630 1,000 1,000 1,000 1,000 1,000 970 970 970 1,970 SW915 52 52 52 1,052 Page 58 OSC Municipality Code 500384400000 WATER DISTRICT # 1 Results of Operation Code Description Revenues Metered Water Sales TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Ed Co 14,941 SW2140 11,838 11,m SW2401 1 1 11,839 11,839 Page 59 OSC Municipality Code 500384400000 WATER DISTRICT # 1 Results of Operation Code Descrip Expenditures Source Supply Pwr & Pump, Contr Expend TOTAL Source Supply Pwr & Pump TOTAL Home And Community Services TOTAL Expenditures TOTAL Detail Expenditures And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 14,881 SW83204 11,888 MMW14,881 1,888 14,881 11,888 14,881 11,888 14,881 � 11,888 Page 60 OSC Municipality Code 500384400000 WATER DISTRICT # 1 Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Increase In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 61 2014 EdpCode 2015 87 SW8021 930 783 SW8012 -830 870 SW8022 101 14,941 11,839 14,881 11,888 930 SW8029 52 OSC Municipality Code 500384400000 WATER DISTRICT # 1 Budget Summary Code Desc Estimated Revenues Est Rev - Departmental Income TOTAL Estimated Revenues TOTAL Estimated Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 12,500 SW1299N 12,500 12,500 Page 62 2016 12,500 12,500 12,500 OSC Municipality Code 500384400000 WATER DISTRICT # 1 Budget Summary Appropriations App - Home And Community Services TOTAL Appropriations TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 12,500 SW8999N 12,500 12,500 Page 63 2016 12,500 12,500 12,500 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 2 Balance Sheet Code Description 2014 EdpCode 2015 Assets Cash In Time Deposits SW201 889 TOTAL Cash 0 889 TOTAL Assets and Deferred Outflows of Resources 0 889 Page 64 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 2 Balance Sheet Code Description 2014 EdpCode 2015 Fund Balance Assigned Unappropriated Fund Balance SW915 889 TOTAL Assigned Fund Balance 0 889 TOTAL Fund Balance 0 889 TOTAL Liabilities, Deferred Inflows And Fund Balance 0 889 Page 65 OSC Municipality Code 500384400000 WATER DISTRICT # 2 Results of Operation Code Description Revenues Metered Water Sales TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Ed Co SW2140 3,919 SW2401 Page 66 OSC Municipality Code 500384400000 WATER DISTRICT # 2 Results of Operation Code Descrip Expenditures Source Supply Pwr & Pump, Contr Expend TOTAL Source Supply Pwr & Pump TOTAL Home And Community Services TOTAL Expenditures TOTAL Detail Expenditures And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 SW83204 3,900 3,900 3,900 3,900 3,900 Page 67 OSC Municipality Code 500384400000 WATER DISTRICT # 2 Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Increase In Fund Balance Prior Period Adj -Decrease In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 68 2014 EdpCode 2015 783 SW8021 SW8012 889 783 SW8015 21 SW8022 868 3,920 3,900 SW8029 889 OSC Municipality Code 500384400000 WATER DISTRICT # 2 Budget Summary Code Description = Estimated Revenues Est Rev - Departmental Income TOTAL Estimated Revenues TOTAL Estimated Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 Page 69 EdpCode 4,550 SW1299N 4,550 4,550 2016 5,000 5,000 5,000 OSC Municipality Code 500384400000 WATER DISTRICT # 2 Budget Summary Appropriations App - Home And Community Services TOTAL Appropriations TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 Page 70 EdpCode 4,500 SW8999N 4,500 4,500 2016 5,000 5,000 5,000 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 3 Balance Sheet Code Description �LE#Cocl]j Assets Cash 49,290 SW200 55,444 TOTAL Cash Water Rents Receivable 4,290 SW350 13,352 Additional Description SW3-351 added to auto -combined water district TOTAL Other Receivables (net) Prepaid Expenses 339 SW480 TOTAL Prepaid Expenses Cash Special Reserves 58,247 SW230 83,247 TOTAL Restricted Assets TOTAL Assets and Deferred Outflows of Resources 112,166 Page 71 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 3 Balance Sheet Code Description Accounts Payable TOTAL Accounts Payable TOTAL Liabilities Fund Balance Not in Spendable Form TOTAL Nonspendable Fund Balance Reserve For Repairs TOTAL Restricted Fund Balance Assigned Appropriated Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows And Fund Balance 2�� 953 SW600 339 SW806 58,247 SW882 86,247 SW914 52,627 SW915 65,796 65,796 111,213 152,043 112,16 152,043 Page 72 OSC Municipality Code 500384400000 WATER DISTRICT # 3 Results of Operation Code Description Revenues Special Assessments Ad Valorem Special Assessments TOTAL Real Property Taxes Metered Water Sales Water Service Charges Interest & Penalties On Water Rents TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property Permits, Other TOTAL Licenses And Permits Refunds of Prior Year's Expenditures Unclassified (specify) TOTAL Miscellaneous Local Sources TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 131,000 SWI 028 133,000 61,987 SWI 030 83,952 192,987 216,952 52,824 SW2140 68,433 3,272 SW2144 7,325 634 SW2148 1,971 56,731 77,728 142 SW2401 47 142 47 875 SW2590 655 875 655 SW2701 808 495 SW2770 495 808 251,230 296,191 251,230 296,191 Page 73 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 3 Results of Operation Code Description 2014 EdpCode 2015 Expenditures Water Administration, Pers Sery 10,501 SW83101 6,523 Water Administration, Contr Expend SW83104 1,145 TOTAL Water Administration 10,501 7,668 Source Supply Pwr & Pump, Contr Expend 66,406 SW83204 73,675 TOTAL Source Supply Pwr & Pump 66,406 73,675 Water Purification, Equip & Cap Outlay SW83302 15,336 Water Purification, Contr Expend SW83304 1,223 TOTAL Water Purification 0 16,559 Water Trans & Distrib, Pers Sery 3,313 SW83401 5,728 Water Trans & Distrib, Equip & Cap Outlay 5,223 SW83402 3,013 Water Trans & Distrib, Contr Expend 11,493 SW83404 9,554 TOTAL Water Trans & Distrib 20,029 18,295 TOTAL Home And Community Services 96,936 116,197 Social Security , Empl Bnfts 1,057 SW90308 937 Worker's Compensation, Empl Bnfts 335 SW90408 327 TOTAL Employee Benefits 1,391 1,264 Debt Principal, Serial Bonds 131,000 SW97106 133,000 TOTAL Debt Principal 131,000 133,000 TOTAL Expenditures 229,328 250,461 Transfers, Other Funds 12,220 SW99019 4,900 TOTAL Operating Transfers 12,220 4,900 TOTAL Other Uses 12,220 4,900 TOTAL Detail Expenditures And Other Uses 241,548 255,361 Page 74 OSC Municipality Code 500384400000 WATER DISTRICT # 3 Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 101,534 SW8021 111,216 101,534 SW8022 111,216 251,230 296,191 241,548 255,361 111,216 SW8029 152,045 Page 75 OSC Municipality Code 500384400000 WATER DISTRICT # 3 Budget Summary Code DescTrmfq� Estimated Revenues Est Rev - Real Property Taxes Est Rev - Departmental Income Est Rev - Use of Money And Property Est Rev - Interfund Revenues TOTAL Estimated Revenues Appropriated Reserve Appropriated Fund Balance TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 EdpCode 2016 217,515 SWI 049N 217,235 74,800 SW1299N 75,200 150 SW2499N 150 0 SW2801N 170 292,465 292,755 25,000 SW511N 0 SW599N 25,000 0 317,465 292,755 Page 76 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 3 Budget Summary 2016 143,577 5,180 136,000 284,757 3,000 4,998 7,998 292,755 Page 77 OSC Municipality Code 500384400000 2015 EdpCode Appropriations App - Home And Community Services 175,300 SW8999N App -Employee Benefits 1,265 SW9199N App - Debt Service 133,000 SW9899N TOTAL Appropriations 309,565 Budgetary Provision For Other Uses 3,000 SW962N App - Interfund Transfer 4,900 SW9999N TOTAL Other Uses 7,900 TOTAL Appropriations And Other Uses 317,465 2016 143,577 5,180 136,000 284,757 3,000 4,998 7,998 292,755 Page 77 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 4 Balance Sheet Code Descriptio Ed C Assets Cash 105 SW200 1,247 TOTAL Cash Water Rents Receivable 42 SW350 TOTAL Other Receivables (net) TOTAL Assets and Deferred Outflows of Resources Page 78 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 4 Balance Sheet Code Description Due To Other Funds TOTAL Due To Other Funds TOTAL Liabilities ■ Fund Balance Unassigned Fund Balance TOTAL Unassigned Fund Balance - TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows An and Balance 2014 EdpCode 2015 8,195 SW630 8,196 8,195 8,196 8,195 8,196 -8,048 -8,048 -8,048 147 SW917 -6,949 -6,949 -6,949 1,247 Page 79 OSC Municipality Code 500384400000 WATER DISTRICT # 4 Results of Operation Code Description Revenues Special Assessments Ad Valorem Special Assessments TOTAL Real Property Taxes Metered Water Sales Interest & Penalties On Water Rents TOTAL Departmental Income TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 80 2014 EdpCode 2015 900 SWI 028 900 269 SWI 030 273 1,169 1,173 243 SW2140 507 4 SW2148 3 247 510 1,416 1,683 1,416 1,683 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 4 Results of Operation Code Descrip Expenditures Source Supply Pwr & Pump, Contr Expend TOTAL Expenditures Transfers, Other Funds SW83204 310 0 0 ! 310 0 310 269 SW99019 274 TOTAL Operating Transfers 269 274 TOTAL Other Uses 269 274 TOTAL Detail Expenditures And Other Uses 269 584 Page 81 OSC Municipality Code 500384400000 WATER DISTRICT # 4 Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT- EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 82 2014 EdpCode 2015 -9,194 SW8021 -8,048 -9,194 SW8022 -8,048 1,416 1,683 269 584 -8,048 SW8029 -6,949 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 WATER DISTRICT # 4 Budget Summary Code DescTrmfq� 2015 EdpCode Estimated Revenues Est Rev - Real Property Taxes 1,173 SWI 049N 1,669 Est Rev - Departmental Income 307 SW1299N 350 TOTAL Estimated Revenues 1,480 2,019 TOTAL Estimated Revenues And Other Sources 1,480 2,019 Page 83 OSC Municipality Code 500384400000 WATER DISTRICT # 4 Budget Summary Appropriations App - General Government Support App - Debt Service TOTAL Appropriations Budgetary Provision For Other Uses App - Interfund Transfer TOTAL Other Uses TOTAL Appropriations And Other Uses TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2015 Page 84 EdpCode 307 SWI 999N 900 SW9899N 1,207 SW962N 273 SW9999N 273 1,480 2016 350 900 1,250 500 269 769 2,019 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (TA) AGENCY Balance Sheet Code Description 2014 Assets Cash Cash In Time Deposits TOTAL C Due From Other Funds TOTAL Due F�her Funds TOTALAsse�eferred Outflows of Resources Ed C 9,306 TA200 10,870 TA201 8,202 TA391 3,079 0 Page 85 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (TA) AGENCY Balance Sheet Code Description Due To Other Funds TOTAL Due To Other Funds Consolidated Payroll Deferred Compensation State Retirement Disability Insurance Group Insurance Nys Income Tax Federal Income Tax Income Executions Additional Description TA49 child support over payment Assoc & Union Dues Social Security Tax Bail Deposits Additional Description TA61 Other Funds (specify) TOTAL Agency Liabilities TOTAL Liabilities JIML 2015 8,547 TA630 23,074 TOTAL Liabilities, Deferred Inflows And Fund Balance 9,306 22,151 Page 86 OSC Municipality Code 500384400000 23,074 TA10 -2,963 TA17 1,800 760 TA18 840 TA19 0 TA20 -346 TA21 0 TA22 -9,808 TA23 -110 TA24 0 TA26 9,808 TA35 100 TA85 -243 760 -923 9,306 22,151 TOTAL Liabilities, Deferred Inflows And Fund Balance 9,306 22,151 Page 86 OSC Municipality Code 500384400000 (TE) PRIVATE PURPOSE TRUST Balance Sheet Code Description Assets Cash In Time Deposits TOTAL Cash TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 TE201 18,156 18,156 18,156 Page 87 OSC Municipality Code 500384400000 TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 (TE) PRIVATE PURPOSE TRUST Balance Sheet Code Description 2014 EdpCode 2015 Other Liabilities TE688 18,150 TOTAL Other Liabilities 0 18,150 TOTAL Liabilities 0 18,150 TOTAL Liabilities, Deferred Inflows And Fund Balance 0 18,150 Page 88 OSC Municipality Code 500384400000 (TE) PRIVATE PURPOSE TRUST Results of Operation Code Description Revenues Interest And Earnings TOTAL Use of Money And Property TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 EdpCod TE2401 Page 89 OSC Municipality Code 500384400000 Results of Operation Code Description TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 Page 90 2014 EdpCode 2015 (TE) PRIVATE PURPOSE TRUST Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance ADD - REVENUES AND OTHER SOURCES TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 Page 91 OSC Municipality Code 500384400000 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Description Assets Total Non -Current Govt Liabilities TOTAL Provision To Be Made In Future Budgets TOTAL Assets and Deferred Outflows of Resources TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 1,460,000 W129 1,327,000 1,460,000 1,327,000 1,460,000 1,327,000 Page 92 OSC Municipality Code 500384400000 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Description Liabilities, Deferred Inflows And Fund Balance Bonds Payable TOTAL Bond And Long Term Liabilities TOTAL Liabilities TOTAL Liabilities TOWN OF Ulysses Annual Update Document For the Fiscal Year Ending 2015 2014 EdpCode 2015 1,460,000 W628 1,327,000 1,460,000 1,327,000 1,460,000 1,327,000 1,460,000 1,327,000 Page 93 OSC Municipality Code 500384400000 Office of the State Comptroller TOWN OF Ulysses 3/20/2016 Statement of Indebtedness For the Fiscal Year Ending 2015 County of: Tompkins Municipal Code: 500384400000 First Debt Cops Comp Date of Date of Int. Amt. Orig. O/S Beg. Paid Redeemed Prior Yr. Accreted 01S End Year Code Description Flag Flag Issue Maturity Rate Var? Issued of Year Dur. Year Bond Proc. Adjust. Interest of Year 2006 BOND E Water District # 3 Y 04/15/2004 04/15/2024 0.00% $1,460,000 $133,000 $0 $0 $1,327,000 Constructio Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $0 $1,460,000 $133,000 $0 $0 $0 $1,327,000 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0 $1,460,000 $133,000 $0 $0 $0 $1,327,000 Page 94 TOWN OF Ulysses Schedule of Time Deposits and Investments For the Fiscal Year Ending 2015 CASH: On Hand Demand Deposits Time Deposits Total COLLATERAL: - FDIC Insurance Collateralized with securities held in possession of municipality or its agent Total INVESTMENTS: - Securities (450) Book Value (cost) Market Value at Balance Sheet Date Collateralized with securities held in possession of municipality or its agent - Repurchase Agreements (451) Book Value (cost) Market Value at Balance Sheet Date Collateralized with securities held in possession of municipality or its agent EDP Code Amount 9Z2001 9Z2011 9Z2021 $0.00 9Z2014 9Z2014A $0.00 9Z4501 9Z4502 9Z4504A 9Z4511 9Z4512 9Z4514A Page 95 OSC Municipality Code 500384400000 TOWN OF Ulysses Bank Reconciliation For the Fiscal Year Ending 2015 Include All Checking, Savings and C.D. Accounts Bank Add: Account Bank Deposit Number Balance In Transit *****-2388 $18,156 *****-0508 $2,864 *****-0508 $25,434 *****-0508 $1,917,387 *****-2369 $9,192 $0 Total Adjusted Bank Balance $0 Petty Cash $1,917,387 Adjustments $990 Total Cash Total Cash Balance All Funds $1,970,509 * Must be equal Page 96 OSC Municipality Code 500384400000 Less: Adjusted Outstanding Bank Checks Balance $0 $0 $18,156 $51 $1,585 $1,331 $0 $0 $25,434 $0 $0 $1,917,387 $0 $990 $8,202 $1,970,509 $450.00 $-2,512.41 9ZCASH $1,968,447 9ZCASHB $1,968,447 Page 96 OSC Municipality Code 500384400000 TOWN OF Ulysses Local Government Questionnaire For the Fiscal Year Ending 2015 Response 1) Does your municipality have a written procurement policy? Yes 2) Have the financial statements for your municipality been independently audited? No If not, are you planning on having an audit conducted? Yes 3) Does your local government participate in an insurance pool with other local Yes governments? 4) Does your local government participate in an investment pool with other local No governments? 5) Does your municipality have a Length of Service Award Program (LOSAP) No for volunteer firefighters? 6) Does your municipality have a Capital Plan? Yes 7) Has your municipality prepared and documented a risk assessment plan? No If yes, has your municipality used the results to design the system of internal controls? 8) Have you had a change in chief executive or chief fiscal officer during the last No year? 9) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 97 TOWN OF Ulysses Employee and Retiree Benefits For the Fiscal Year Ending 2015 Total Full Time Employees: 9 Total Part Time Employees: 6 Account Code Description Total Expenditures (All Funds) # of Full Time Employees # of Part Time Employees 3 # of Retirees 9010 State Retirement System $102,405.0 9 9015 Police and Fire Retirement $0.0 9025 Local Pension Fund $0.0 90308 Social Security $42,923.0 90408 Worker's Compensation Insurance $22,972.00 9 6 9045 Life Insurance $0.0 9050 Unemployment Insurance $0.0 9055 Disability Insurance $726.0 9060 Hospital and Medical (Dental) Insurance $187,402.0 2 5 9070 Union Welfare Beneffts $0.0 90851 Supplemental Benefit Payment to Disabled Fire Fighters $0.0 9189 Other Employee Benefits L: $212.0 1 Total $356,640.00 Computed Total From Financial Section (comparative purposes only) $3569640.08 Page 98 OSC Municipality 500384400000 TOWN OF Ulysses Energy Costs and Consumption For the Fiscal Year Ending 2015 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline $6,87 4,34 gallons Diesel Fuel $18,351 8,952 gallons Fuel Oil $1,21 47 gallons Natural Gas:$1,88 2,801 cubic feet Electricity $2,952 21,47 kilowatt-hours kWh charged Coal tons Propane gallons Page 99 OSC Municipality 500384400000 TOWN OF Ulysses Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2015 Page 100 TOWN OF Ulysses Financial Comments For the Fiscal Year Ending 2015 (A) GENERAL Adjustment Reason Account Code A8012 Beginning fund balance adjustment (DA) HIGHWAY -TOWN -WIDE Adjustment Reason Account Code DA8012 Beginning fund balance adjustment (DB) HIGHWAY -PART -TOWN Adjustment Reason Account Code DB8015 Beginning fund balance adjustment WATER DISTRICT # 2 Adjustment Reason Account Code SW801, Beginning fund balance adjustment Account Code SW801! Beginning fund balance adjustment WATER DISTRICT # 1 Adjustment Reason Account Code SW801, Adjustment based on results of operation Page 101 OSC Municipality Code 50(