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Home My WebLink About1976TOWN OF SOUTHOLD AUDIT REPORT 1976 Theodore Heuser Associate ELAINE F. KALDOI~, O.P.A., OEETIFIED PUEILIO AOOOUNTANT JanuaryS1, 1977 Town Board Town of Southold Town Hall Greenport, New York 11944 Gentlemen: We have examined the Financial Statements of the Town of Southold, Suffolk County, New York as of December 51, 1976, which are listed on the accompanying index, for calendar year 1976. The accounting records are maintained according to the New York State Uniform Chart of Accounts for Towns - Single Entry, established by the State Comptroller, Our examination included such tests of the accounting records and other such auditing procedures as we considered necessary, to verify the recorded cash receipts and cash disbursements. In our opinion, the accompanying Financial Statements present fairly the recorded cash transactions of the Town of Southold, Suffolk County, New York, for the year ended December $1, 1976. Very truly yours, ELAINE F. KALDOR Certified Public Accountant ck NO. 11 12-16 17-18 19 2O TOWN OF SOUTHOLD INDEX Statement Summarizing Cash Transactions-All Funds, for the Year Ended December 31, 1976 Statement of Cash Receipts, Expenses and Balances- General Funds, for the Year Ended December 31, 1976 Statement of Cash Receipts, Expenses and Balances- Highway Funds, for the Year Ended December 31, 1976 Statement of Cash Receipts, Expenses and Balances- Special Districts, for the Year Ended December 31, 1976 Statement of Cash Receipts, Expenses and Balances- Nutrition Program Funds, for the Year Ended December 31, 1976 Statement of Cash Receipts, Expenses and Balances - Reserve Funds, for the Year Ended December 31, 1976 Statement of Cash Receipts, Expenses and Balances- Trust and Agency Fund, for the Year Ended December 31, 1976 Statement of Indebtedness, for the Year Ended December 31, 1976 Statement of Federal Revenue Sharing Funds for the Year Ended December 31, 1976 Statement of Miscellaneous Funds for the Year Ended December 31, 1976 Schedule of General Fund Expenses- Town-Wide, for the Year Ended December 31, 1976 Schedule of General Fund Expenses - Part-Town, for the Year Ended December 31, 1976 Schedule of Bank Reconciliations- Town Clerk's Office - As of Dates Indicated Schedule of Bank Reconciliations - Justices of the Peace - for the Year Ended December 31, 1976 EXHIBIT A B C D E F G H I J SCHEDULE 1 2 3 4 MEMO ONLY Reconciliation of Fischer's Island Ferry District Bank Balances - Receipts and Disbursements 21 5 COMMENTS Inadvertantly employee benefits applicable to Federal Revenue Sharing salary were charged to the General Fund. To correct the charge, Federal Revenue Sharing fund reim- bursed the General fund in the amount of $12,137.94 on September 24, 1976. This reimbursement overstates disbursements in the General fund and overstates receipts in F~d~ral Revsnue Sharing fund. During 1976 claim for Hurricane Belle money damages was filed by the Highway Department and the check for such claim was received by the Highway Department. Portions of cash applied to Police Department and T~wn General fund. The Highway Department apportioned the receipts to the applicable departments involved. It is recommended in the future that individual claims be made by each unit of government separately. Approval of the Town Supervisor has been obtained to transfer Reserve Fund balance ($2,000.00) to General fund in 1977. Tax Records reflecteff a variance of $493.65 between collec- tions on taxes received and report of taxes remitted to Town and County. Total on yearly report to County equalled Tax Warrant plus County adjustments. Request has been made to obtain copies of report to County and reconcile difference. With regard to the record keeping in the tax accounts and their reconciliation to the County Treasurer's report, it is suggested that a more meticulous approach be used. Our recommendation that checks outstanding for over six months be investigated and closed out to appropriate accounts.will be carried out in 1977. In connection with the maintenance of the Fishers Island Justice of the Peace records, specific attention is drawn to the prompt reconciliation of bank accounts, and mainten- ance of carry forward balances in the checkbook. It is recommended that a variance of $75.00 on the books be traced back to prior year record of receipts. TOWN OF SOUTHOLD SUMMARY OF ALL CASH FUNDS 1976 EXHIBIT "A" General- Town Wide General- Part Town Highway Department Special Districts Reserve Fund · Trust and Agency Federal Revenue Tax Accounts Nutrition Program Nutrition - Special Street Lighting Anti-Recession Fund Total Balance Jan. 1, 1976 Receipts $ 175,419 $ 812,686 117,699 1,003,341 206,084 680,934 1,296 53,659 2,000 -0- 14,951 48~,780 390,921 163,376 1,893,613 7,705,265 (3,327) S2,890 193 7,835 -0- 50,000 -0- 22,995 $2,798,849 $11,034,761 Balance Disbursements Dec. 31, 1976 $ 818,625 $169,480 1,004,946 116,094 742,230 144,788 54,175 780 -0- 2,000 480,009 16,722 427,000 127,297 9,598,878 -0- 47,663 1,900 8,028 -0- 46,453 3,547 -0- 22,995 $13,228,007 $605,603 -2- STATEMENT OF CASH RECEIPTS, EXPENDITURES AND BALANCES GENERAL FUND - 1976 EXHIBIT "B" Balance January 1, 1976 Receipts Town Wide $175,419 Real Property Taxes 518,324 Interest and Penalties on Taxes 7,175 Town Clerk Fees 5,528 Park and Recreation Fees 6,013 Recreation Concessions S00 Interest on Deposits 20,864 Bingo Licenses 2,075 Dog Licenses 3,989 Permits 2,745 Fines and Forfeitures 11,306 Sales of Materials 4,742 Airport Fees 300 State Aid- Per Capita 142,247 " " -Mortgage 73,184 " " - Railroad Tax Loss 2,596 " " - Environment 2,330 Refund of Advances to Other Funds 4,300 Celebrations "1776" 1,500 Franchises Social Security Tax Refund 860 Police Fees Building Dept. Fees Health Dept. Fees Insurance Refund Use of Police Radio - Others Refund of Current Year Expenses 2,108 Federal Aid - Hurricane Belle Federal Revenue Sharing-Reimbursement Total Receipts Total Receipts and Balances Less Expense from Schedule 1 Less Expense from Schedule 2 BALANCE $812,686 $988,105 818,625 $169,480 Part Town $ 117,699 817,150 20,864 151 70,014 4,095 1,185 52,147 1,134 2,689 13,500 1,439 6,835 12,138 $1,003,341 $1,121,040 1,004,946 $ 116,094 -3- EXHIBIT "C" TOWN OF SOUTHOLD STATEMENT OF CASH RECEIPTS, EXPENSES AND BALANCES HIGHWAY FUNDS FOR YEAR ENDED DECEMBER 31, 1976 BALANCE JANUARY 1, 1976 REPAIRS AND SNOW AND IMPROVEMENTS BRIDGES MACHINERY MISC. ITEM #1 ITEM #2 ITEM #3 ITEM #4 $ 86,733 $2,518 $ 48,881 $ 67,952 RECEIPTS Hurricane Belle $ 30,465 Real Property Taxes 356,579 Interest on Deposits 12,801 Town Wide Services 1,737 State Aid Mileage 13,421 Refunds 1,059 TOTAL RECEIPTS $416,062 TOTAL RECEIPTS AND BALANCE $502,795 $117,450 4,267 12,051 516 NONE $134,284 $2,518 $183,165 $126,300 4,268 2O $13o,588 $198,540 EXPENSES Employee Fringe Benefits $ 71,108 Personal Services 245,946 Equipment -0- Expenses - Contractual 125,956 TOTAL EXPENSES $443,010 $ 14,592 $ 24,425 48,817 96,414 30,644 49,413 34~915 $155,754 NONE $143,466 BALANCE DECEMBER 31, 1976 $ 59,785 $2,518 $ 39,699 $ 42,786 -4- TOWN OF SOUTHOLD STATEMENT OF CASH RECEIPTS, EXPENSES AND BALANCES SPECIAL DISTRICT FUNDS - YEAR ENDED DECEMBER 31, 1976 EXHIBIT "D" BALANCE JAN. 1, 1976 E-W Greenport Fire District $ 424 E-W Greenport Lighting Dist. -0- Cutchogue, Light -0- Mattituck, Light #1 -0- Mattituck, Light #2 -0- Southold, Light -0- Peconic, Light -0- Orient, Light -0- East Marion, Light -0- Fishers Island, Light 843 Bayview Area Street Improvement District 29 Bay Haven Road Improvement -0- Terry Waters Road Improvement -0- BALANCE RECEIPTS EXPENSES DEC. 31, 1976 $27,196 $26,840 $ 780 1,950 1,950 -0- 5,750 5,750 -0- 5,600 5,600 -0- 400 400 -0- 3,950 3,950 -0- 950 950 -0- 2,050 2,050 -0- 1,225 1,225 -0- -0- 843 -0- -0- 29 -0- 2,330 2,330 -0- 2,258 2,258 -0- TOTALS $1,296 $53,659 $54,175 $ 780 -5- EXHIBIT "E" TOWN OF SOUTHOLD STATEMENT OF CASH RECEIPTS, EXPENSES AND BALANCE NUTRITION FUND - FOR YEAR ENDED DECEMBER 31, 1976 NUTRITION FUND - REGULAR Opening Blance 1/1/76 REVENUES Suffolk County Southold Town Contributions Total Receipts f$ 3,327) 40,362 4,500 8,028 $52,890 DISBURSEMENTS Manager Dietitian Food, Labor, Etc. Total Disbursements BALANCE 12/31/76 Opening Balance 1/1/76 Contributions Trans. to Regular Account BALANCE 12/31/76 $11,000 1,020 35,643 $47,663 $ 1,900 NUTRITION FUND -SPECIAL $ 7,835 8,028 $-0- -6- TOWN OF SOUTHOLD STATEMENT OF CASH RECEIPTS, EXPENSES ~2qD BALANCE RESERVE FUND - FOR YEAR ENDED DECEMBER 31, 1976 EXHIBIT "F" BALANCE JANUARY 1, 1976 RECEIPTS TOTAL CASH AVAILABLE EXPENSES BALANCE DECEMBER 31, 1976 MAPPING TOTAL $2,000 $2,000 -0- -0- $2,000 $2,000 -0- -0- $2,000 $2,000 -7- EXHIBIT "G" TOWN OF SOUTHOLD STATEMENT OF CASH RECEIPTS, DISBURSEMENTS & BALANCES TRUST AND AGENCY FUND - YEAR ENDED DECEMBER 31, 1976 Group Insurance State Income Tax Federal Income Tax Social Security Guarantee and Bid Dep. Park Dist. Bonds Bingo Licenses N.Y.S. Sales Tax Town & County Tax Confiscated Money BALANCE BALANCE JAN. 1, 1976 DISBURSEMENTS DEC. 31, 1976 $ -0- $ 60,729 $ 60,729 $ =0= =0- 57,282 57,282 -0- -0- 190,075 190,075 -0- 14,383 155,377 154,470 15,490 500 1,763 1,075 1,188 -0- 10,718 10,718 -0- 1,403 1,403 -0- 26 377 359 44 1,893,614 7,705,264 9,598,878 -0- 41 -0- 41 -0- 3,857 3,857 -0- $8,187,045 $10,078,887 $16,722 Assoc. & Union Dues -0- TOTALS $1,908,864 RECEIPTS -8- EXHIBIT "H" TOWN OF SOUTHOLD STATEMENT OF INDEBTEDNESS FOR YEAR ENDED DECEMBER 31, 1976 BOND ANTICIPATION NOTES Purchase & Installation of Lights Construction - Police Building - 5/71 Grand Ave. Bridge 2/71 Road Imp. Bay Haven 8/71 TOTAL BOND ANTIC. NOTES OUTSTANDING OUTSTANDING JAN. 1, 1976 ISSUED PAID DEC. 31, 1976 $ -o- Sso,ooo $ -o- 24,700 -0- 24,700 10,000 -0- 10,000 2,100 -0- 2,100 $36,800 $50,000 $36,800 $50,000 -0- $50,000 BONDS Machinery Serial Bonds 1/72 Road Imp. Terry Waters Serial Bond 6/72 TOTAL SERIAL BONDS $13,920 $ -0- $ 6,960 $ 6,960 4,200 -0- 2,100 2,100 $18,120 $ -0- $ 9,060 $54,920 $50,000 $45,860 $ 9,060 $59,060 TOTAL INDEBTEDNESS Note: Does not include Ferry District or Park District Debt. -9- EXHIBIT "I" TOWN OF SOUTHOLD STATEMENT OF FEDERAL REVENUE SHARING FUNDS FOR YEAR ENDED DECEMBER 31, 1976 BALANCE JANUARY 1, 1976 RECEIPTS Federal Revenue Sharing Interest Earned Refunds Total Receipts TOTAL RECEIPTS AND BAI~NCE $390,921 $135,333 18,593 9,450 $163,373 $554,297 DISBURSEMENTS Police - Personal Equipment Employee Benefits Town Hall - Capital Outlay Records - Personal Transportation - Equipment Dog Pound TOTAL DISBURSEMENTS $ 45,050 24,650 14,648 313,494 1,422 25,000 2,736 $427,000 $127,297 BALANCE DEC. 31, 1976 -10- TOWN OF SOUTHOLD STATEMENT OF MISCELLANEOUS FUNDS FOR THE YEAR ENDED DECEMBER 31, 1976 EXHIBIT "J" SOUTHOLD STREET LIGHTING RECEIPTS Bond Note Proceeds DISBURSEMENTS MATERIALS Balance 12/31/76 TOTAL $50,000 $46,454 3,546 $50,000 ANTI-RECESSION FUND RECEIPTS Federal Funds Balance 12/31/76 $22,995 $22,995 $23,760 $23,760 RECREATION CENTER FUNDS Receipt - Suffolk County Disbursed - For Property -11- TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES TOWN-WIDE YEAR ENDED DECEMBER 31, 1976 GENERAL GOVERNMENT SUPPORT LEGISLATIVE Town Board -Salaries -Expenses JUDICIAL Justices - Salaries - Expenses EXECUTIVE Supervisor - Salaries - Expenses - Equipment FINANCE Auditor - Contractual Expense 1976 $16,000 3,102 19,102 46,686 5,043 51,729 51,594 5,882 355 57,831 1,400 1,400 16,517 11,002 27,519 61,173 3,155 64,328 19,500 3,769 23,269 14,500 10,755 25,259 1,385 1,385 2,396 2,396 1975 $15,000 18,119 42,946 4,770 47,716 45,384 4,489 50,073 1,200 1,200 15,393 7,638 23,031 56,332 4,487 60,819 21,030 216 2,770 24,016 13,500 19,502 33,002 4,988 4,988 2,500 2,500 Tax Collection - Personal Salaries - Expenses Assessment - Personal Salaries - Expenses STAFF Town Clerk - Personal Salaries - Expenses - Equip. Expense Law - Personal Salaries - Expenses Engineer - Contractual Expense Public Works Admin. - Personal Salaries SCHEDULE #1 Page 1 of 5 -12- SCHEDULE #1 Page 2 of S TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES TOWN-WIDE YEAR ENDED DECEMBER 31, 1976 SHARED SERVICES Buildings - Personal Salaries - Expenses Central Data Processing - Expenses SPECIAL ITEMS Unallocated Insurance Municipal Assoc. Dues Judgements & Claims Consultation Nutritional Program TOTAL GOVERNMENT SUPPORT 1976 $10,053 34,510 44,563 9,249 9,249 19,976 400 10,000 2,972 6,500 39,848 367,878 1975 $10,463 29,931 40,394 9,036 9,036 8,143 400 8,543 323,437 PUBLIC SAFETY TRAFFIC Traffic Control - Equipment - Expense SAFETY FROM ANIMALS Control of Animals - Personal Salaries - Expense OTHER PROTECTION Civil Defense - Expenses Examining Board Attendance Officer Fire Permits TOTAL PUBLIC SAFETY 45O 2,209 2,659 10,700 5,792 16,492 318 626 1,200 334 2,478 $21,629 577 3,115 3,692 8,200 6,026 14,226 786 526 1,200 2,512 $20,430 -13- SCHEDULE #1 Page 3 Of S TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES TOWN-WIDE YEAR ENDED DECEMBER 31, 1976 HEALTH PUBLIC HEALTH i,~ J Narcotics Guidance Control - Salaries - Expenses TOTAL HEALTH TRANSPORTATION Airport - Expenses Street Lighting Side Walks Off-Street Parking - Salaries - Expenses TOTAL TP~SPORTATION ECONOMIC ASSISTANCE AND OPPORTUNITY SOCIAL SERVICES Home Relief - Expenses ECONOMIC DEVELOPEMENT Publicity OTHER Veterans Service TOTAL ECONOMIC ASSISTANCE AND OPPORTUNITY 1976 69,518 1,186 3,495 200 74,399 $74,399 232 3,000 1,000 $ 4,232 1975 $ 9,678 843 $1o,521 1,460 1,460 4,660 4O2 5,062 $ 6,522 1,276 3,000 1,000 $ 5,276 -14- TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES TOWN-WIDE YEAR ENDED DECEMBER 31, 1976 SCHEDULE #1 Page 4 of S CULTURE - RECREATION Recreation - Contractual Parks - Personal Salaries - Expenses - Contractual Playgrounds Beach and Pool-Personal Salaries -Expenses Youth Programs - Expenses CULTURE Libraries Historian - Personal Services - Expenses Celebrations - Expenses Museum ADULT ACTIVITIES Programs for Aging Adult Recreation - Expenses TOTAL RECREATION - CULTURE HOMES AND COMMUNITY SERVICES SANITATION Refuse and Garbage -Personal Services -Expenses COMMUNITY ENVIRONMENT Beautification Shellfish Drainage Shade Trees Miscellaneous Lilco - Hearings 1976 $ 11,450 3,588 3,574 2,589 21,201 32,169 24,419 56,588 4,047 35,000 1,800 5,844 7,644 6,730 1,000 676 4,922 $137,808 46,972 16,669 63,641 52 2,944 60 600 3,593 7,249 1975 $ 11,978 4,556 1,690 5,571 23,795 26,776 7,371 34,147 3,770 35,000 1,874 5,762 7,636 481 267 2,822 $107,918 42,773 14,070 56,843 487 4,001 1,053 2,125 235 3,290 11,191 -15- TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES TOWN-WIDE YEAR ENDED DECEMBER 31, 1976 NATURAL RESOURCES Conservation - Personal Services - Expenses SPECIAL SERVICES Cemeteries 1976 $ 8,599 2,061 10,660 39 $81,589 TOTAL HOME & COb~UNITY SERVICES UNDISTRIBUTED EMPLOYEE BENEFITS State Retirement Social Security Workma~s Compensation Hospitalization & Disability Insurance 43,491 19,132 3,774 20,598 TOTAL EMPLOYEE BENEFITS $86,995 6,960 459 34,700 1,976 $44,095 $818,625 DEBT SERVICE PRINCIPAL Statuatory Bonds Interest Bonds Bond Anticipation Notes Interest on Bond Anticiation Notes TOTAL DEBT SERVICE 1975 $ 8,000 4,190 12,190 6 $80,230 49,178 19,242 3,102 13,519 $85,041 6,960 689 34,700 3,374 $45,723 $685,108 SCHEDULE #1 Page 5 of 5 TOTAL TOWN-WIDE EXPENSES -16- TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES PART-TOWN YEAR ENDED DECEMBER 31, 1976 SCHEDULE #2 Page 1 of 2 GENERAL GOVERNMENT SUPPORT SPECIAL ITEMS Unallocated Government Support PUBLIC SAFETY Law Enforcement Police - Personal Services - Expenses Bay Constable - Personal Services - Expenses - Equipment Other Protection Safety Protection - Personal Services - Expenses TOTAL PUBLIC SAFETY HEALTH Registrar of Vital Statistics - Personal Salaries Expenses HOME ~qD CO~UNITY SERVICES General Environment Zoning - Personal Services - Expenses Planning - Personal Services - Expenses TOTAL HOME & COF~qUNITY SERVICES 1976 $ 13,966 557,516 80,933 638,449 12,247 9,646 1,555 23,448 39,763 4,062 43,825 $705,722 $ 2,500 39 2,539 $ 17,748 2,649 $ 20,397 21,268 3,855 25,123 $ 45,520 1975 $ 14,712 514,680 84,063 598,743 12,563 8,574 21,137 37,128 3,186 40,314 $660,194 $ 2,500 2,500 $ 17,358 2,719 $ 20,077 19,652 6,360 26,212 $ 46,289 -17- TOWN OF SOUTHOLD SCHEDULE OF GENERAL FUND EXPENSES PART-TOWN YEAR ENDED DECEMBER 31, 1976 SCHEDULE #2 Page 2 of 2 UNDISTRIBUTED EMPLOYEE BENEFITS Life Insurance State Retirement Social Security Workmans Compensation Hospital Insurance TOTAL EMPLOYEE BENEFITS 1976 $ 1,308 170,997 33,899 6,632 24,363 $237,199 1975 $ 1,492 143,403 31,735 6,858 19,831 $203,319 $927,014 TOTAL PART-TOWN EXPENSES $1,004,946 -18- SCHEDULE #3 TOWN OF SOUTHOLD TOWN CLERKS OFFICE - BANK RECONCILIATIONS AS OF DATES INDICATED TOWN CLERK - J.T. TERRY North Fork Bank & Trust Co. Southold, New York TOWN TRUSTEE - E. NEVILLE Chemical Bank Southold, New York BUILDING INSPECTOR - H. TERRY Chemical Bank Southold, New York TAX COLLECTOR - G. MELLAS Chemical Bank Southold, New York Taxes - Per Warrant Adjustments Total Collections - Paid to Town Paid to County Transferred to County Bank Balance 12/31/76 Deposit in Transit Outstanding Checks Ledger Balance Bank Balance 12/31/76 Deposit in Transit Outstanding Checks Ledger Balance Bank Balance 12/31/76 Outstanding Checks Ledger Balance 1975 - 1976 Tax Year Bank Balance 6/31/76 Ledger Balance $10,768,740.08 3,250.44 $10,771,990.52 $ 9,503,190.62 911,660,11 357,139.79 $10,771,990.52 $2,836.45 377.73 $3,214.18 3,232.58 ($ 18.40) Returned Check $ 69.90 173.30 $ 243.20 243.20 $1,666.50 1,666.50 Note: Check to transfer interest issued for $647.88. Tax Collector advised to adjust 1976- 19777 Tax Year Bank Balance 12/31/76 Ledger Balance Savings Account Interest Error In Deposit -19- $1,171,511.36 $1,170,963.48 546.88 $1,171,510.36 1.00 $1,171,511.36 SCHEDULE #4 TOWN OF SOUTHOLD JUSTICES OF THE PEACE BANK RECONCILIATIONS AS OF DECEMBER 31, 1976 JUSTICE MARTIN SUTER North Fork Bank & Trust Co. Mattituck, New York Balance 12/31/76 Justice's Ledger - Bail Money Fines and Fees due State - Due Petty Cash Total JUSTICE LOUIS M. DEMAREST Valley National Bank of New York Greenport, New York Balance 12/31/76 Justice's Ledger - Bail Money - Fines Pending - Due - Other - Fines & Fees due State Total JUSTICE FRP~CIS DOYAN North Fork Bank & Trust Co. Mattituck, New York Balance 12/31/76 Justice's Ledger - Bail Money - Stop Payment Charge Total $2,545.38 $1,825.00 712.00 8.38 $2,545.38 $1,580.10 $1,069.00 250.00 31.10 230.00 $1,580.10 $ 70.00 $ 75.00 5.00 $ 70.00 -20- SCHEDULE #5 MEMO ONLY FISHERS ISLAND FERRY DISTRICT BANK RECONCILIATION AND CASH POSITION AS OF DECEMBER 31, 1976 Valley National Bank Greenport, New York Bank Balance 12/31/76 Deposit in Transit Less - Outstanding Checks Plus Certificate of Deposit $44,692 757 45,449 1,303 4~,146 50,000 ~-4,146 TRUST AND AGENCY ACCOUNT North Fork Bank & Trust Co. Greenport, New York Bank Balance 12/31/76 Less Outstanding Checks $ 2,088 412 $ 1;676 Fishers Island Ferry District Trust and Agency Balance 1/1/76 $114,454 3,186 RECONCILIATION Receipts $413,756 38,910 Disbursements $434,064 40,420 Balance 12/31/76 $94,146 1,676 -21-