HomeMy WebLinkAbout1996ALI. NUHgERg IN THIS REPORT
MUST BE ROUNDEO TO THE
ff~AREST DOLLAR.
foR I~attit~ck Park__D. istrict
Name of Unit
To~n of Southold
Name of Primary Government (Component)
Please check one
ComponeIlt Ur~i t
·Indepe.de,t
Special Purpose Unit
FOR life FISCAL YEAR ENOED
December 31, 1996
STATE OF RE~ YORK
OFFICE OF TIlE STATE C~4PTROtLER
HIVISIOX OF ~IXICIPAL AFFAIRS
ALBARY, NEU YORK 12236
In accordance with new reporting requirements pursuant to GASH Statement 14, a sep_a~re~te report must be prepared for each component unit in the reporting entity.
Revised 1994
O~era~ln~ Fu~d
ga~ence Sheet ............................................................................................................... ~. I
Analysts of Changes In Fu~ Equity .......................................................................................... p. Z
Detail of Revenues .......................................................................................................... ~. 3
Detail of Experx~ttura$ ...................................................................................................... ~. ~
Capital Projects Funds
Balance Sheet ............................................................................................................... p. 5
Analysis of Changes tn Fund Equity .......................................................................................... p. 6
Detatl of Revenues and Other Sources and Proceeds of Long-Term Obligations .................................................. p. ?
Anniyals af Capital Expenditures for Currant Year ........................................................................... p. 8
Enterprise Fund
BaIn~ce Sheet ............................................................................................................... p. 9
State~nt of Revenues, Expenses end Changes in Fund Equity .................................................................. p. lO
Statement of Cash Flows ..................................................................................................... p.ll
TrtlSt and Ageflcy Funds
Balance Sheet - Agency Fu~a ................................................................................................ p.13
Betance Sheet - Expendabte Trust Funds ...................................................................................... p.14
State.mnt of Revenues. Expenditures and Changes fn Fund E~it¥ - Expendable Trust Fu~s ..................................... p.15
Balance Sheet - Non-Expendable Trust Fu~s .................................................................................. p.16
Statement of Revenues, Expenditures and Changes tn Fund Equity - Non-Expendable Trust Ft~ds ................................. p.l?
statement of General Fixed Assets ................................................................................................ p.18
Statemont of Genera[ Long-Term Debt .............................................................................................. p.19
Notes to Finoncia[ Statements .................................................................................................... p.20
DEBT SECTION
Statemont of Indebtedness ........................................................................................................ p.21
Maturity ScheduLe ................................................
....................... - ........................................ p.2~
SUPPLEMENTAL INFORMATION
Bank Reconciliation .............................................................................................................. p.26
Certificate of Fiscal Officer .................................................................................................... p.27
OPERATING FUN~ * SALANCS SHEET * AS OF December 31
EDP CODS
-- _130S
$ 23,404
967
2.433
Accounts Payable
Total Liabilities
Special Reserves
Unreserved Fund Balance -
Total Fund Equity
, 1996
_ _200S
_ _205S
-- _225S
_ _230S
-- _245S
_ _320S
_ _325S
5,590
11,542
17,132
9.672
9,672
TOTAL ASSETS $ 26,804
TOTAL LIABILITIES AND FUND EQUITY
26,804
The Notes to the Financial Statements are an integral part of this statement.
OPERATING FUND
ANALYSIS OF CHANGES IN FUND EQUITY
FOR THE FISCAL YEAR ENDED December 31~
1996
Fund Equity - Beginning of Fiscal Year*
Add: Revenues and Other Sources
Deduct: Expenditures and Other Uses
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Equity - End of Fiscal Year*
EDPCODE
- _400S
- _405S
188.956
s 9,864-
(192)
s 9.672
*Total includes Reserved and Unreserved Fund Balance.
OPERATING FUND - DETAIL OF REVENUES AND OHIER SOURCES
Rest Property Taxes
Rest Property Tax Items
Non-Property Tax Items
Departmental Income
Intergovernmental Charges
Uae of Honey and Property
Sa[e of Property and Compensation for toss
Htscetlaneoua Local Sources
Interfund Revenues
State Aid
Faders! Aid
TOTAL REVE#UEg
tnterfund Transfers
Proceeds of Obligations
TOTAL REVE#UES AND OTHER SOURCES
~p_n c~_~
- _500S
- _505S
_ _StOa
- _520S
_ _525S
- _5305
_ _535S
- _540S
- _545S
- _550S
- _555S
_ _560S
176~995
204
4.749
4,559
* 188.764
188,764
OPERATING FHND
DETAIL OF EXPENDITURES AND OTHER USES
EDP COD~
FUNCTIONAL UNIT
General Government Support -- _600
Education _ _605
P~blic Safety _ _610
Health -- _615
Transportation _ _$20
Economic Assistance & Opportunity - _625
Culture and Recreation _ _630
Home and Community Services -- _635
TOTAL
OS
PERSONAL SERVICES
EQUIPMENT &
CAPITAL Or'fLAY
25
8,738
96,997
CONTRACTUAL
EXPENDITURES
CS
$
72,789
EMPLOYEE BENEFITS
85
$.
10,432
Employee Benefits
Debt Principal
Debt Interest
$. 188,956
Interfund Transfers
TOT~XPENDITURES AND OTHER USES
$. 188,956
ASSETS
C~sh
Investments
Other Receivables (Net)
State end Federal Aid
Recetvebtee
Due From Other Funds
Due From Other Soverrd~ents
Inventories
Prepaid Expenses
~Icted Assets
EDP COOE
RIOOS
NI05S
Nl155
H120S
H125S
H130S
H1355
NI~OS
H145S
Accrued Liabilities
EDP COOE
11200S
H205S
H210S
H215S
N220S
H225S
N230S
N2655
$
$
Specie[ Reserves
Unreserved Ft~d galance -
R315S
H320S
H3255
Total F~d Equity
TOTAL ASSETS
TOTAL LIABILITIES ANO FUND EQUITY
CAPITAL PROJECTS FUND
ANALYSZS OF CHANGES IN FUND EQUIIY
FOR THE FISCAL YEAR ENDEO
Fund Equity - Beginning of Fiscal Year*
EDPCOOE
H400S
Add: Revenues and Other Sources
Deduct: Expenditures and Other Uses
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Equity - End of Fiscal Year*
H405S
*Total includes Reserved and Unreserved Fund Balance.
6o
CAPITAL PROJECTS FUHD
DETAIL OF REVENUES AND OTHER SOURCES
Departmental Income
Use of Honey and Property
MisceLLaneous Loco! Sources
State Aid
Federal Aid
Interfund Transfers
Proceeds of Obligations
TOTAL REVENUES AND OTHER SOURCES
EDPCOUE
H515S
H525S
H535S
H5&SS
H550S
H555S
H560S
CAPITAL PROJECTS FUND
DETAIL OF EXPENDITURES AND OTHER USES
BY ADH1NISTRATIVE U~IIT
General Government Support
Education
Public Safety
#ealth
,rtation
Ecorm~ic Assistance and Opportunity
Culture and Recreation
Hoae and Community Services
TOTAL EXPERDITURES
lnterfund Transfers
TOTAL EXPERDITURES AND OTHER USES
EDPCDDE
1t600.2S $
H605.2S
H610.2S
H615.2S
H620.2S
H625.2S
H630.2S
H635.ZS
$
H655.9S
S
' " ENTERPRISE FUND * BALANCE SHEET * AS OF
R~SETS EDP CODE
cash E__IOOS $
Investments E__105S
Other Receivables (Net) E__115S
State smd Federal Aid
Receivables E__120S
Due Fram Other Funds E__125S
D~Fra~ Other Governments E__130S
Inventories E__135S
Prepaid Expenses E__160g
Restricted Assets E__I&5S
Fixed Assets (Net) E__15OS
LIABILITIES AND FUND EaUITY
Accounts Payable
Accrued Liabilities
Retained Percentages
Notes Payable
Other Liabilities
Due to Other Funds
Due to Other Governments
Bond and Long Term Liabi[ttles
Deferred Revenues
Tatar Liabilities
Fund Equity
Contributed Capita!
Retained Earnings
Tatar Fund Equity
EDP CODE
E__200S
E__2055
E__~IOS
E__~15S
E__~ZOS
E__230S
E__~40S
E__Z&5S
E__3OOS
E__310S
TOTAL ASSETS $
The Notes to the Flmanclat Statements are an tntegret part of this statement.
9.
TOTAL LIABILITIES AND FUND EQUITY
ENTERPRISE FUNDS
STATEMENT OF REVENUES~ EXPENSES AND CHANGES IN FUND EQUITY
FOR FISCAL YEAR ENDED
Operating Revenues
Charges for Services
Total Operating Revenues
O~ereting Expenses
Persona[ Services
Contractual Expenses
Erap[oyee Benefits
Depreciation
Operating Expenses
Operating income CLoss)
#on-ooeratinn Revenues (Expenses)
Revenues:
Use of Money and Property
Sale of Property and Comp. for Loss
Expenses: (Specify)
Net Non-Oper. Revenue (Expense)
Income (Loss) Before
Transfers and Taxes
rating Transfers In
rating Transfers Out
Real Property Taxes
Net Income (Loss)
Fund Equity - Beginning of Year
Adjustments: (Specify)
Fund Equity - End of Year
EDPCOOE TOTAL
E S $
E S
S
E .1S S
E
E .as
E__603.4S
$
$
E__525S S
E__5305
E S
E S
E S
$
$
E__555S
E__655,9S
E .~S
$
E__400S
E S
E S
E__405S S
10.
INCREASE (DECREASE) IN CASH AND CASH EI~UIVALEHTS
Cas~ Flows From Operating Activities~
Cash Received from Providing Services
Cash Payments Contractual Expenses
Other Operating Revenues
Net Cash Provided/(Used) by Operating Activities
Cash Flows from Non-Capital and Financing Activities:
Transfers To/From Other Funds
Proceeds of Debt (Non-Capital)
Payment of Debt (Non-Capital)
Net Cash Provided/(Used) by Non-Capital Financing Activities
Cash Flows from Capital and Related Financing Activities
Proceeds of Debt (Capital)
Principal Payments Debt (Capital)
Onterest Expense (Capital)
Capital Contributed by Developers
Capital Contributed by Other Funds
Payments to Contractors
Capital Grants Received from Other Governments
Net Cash Provided/(Used) by Capital and Related Financing Activit~es
EDP Code
E__TXX9S
E__7133S
E__7134S
STATEMENT OF CASH FLOWS FOR TRE FISCAL YEAR ENDED
INCREASE (DECREASE) IN CASH ~ CASH EQUIVALENTS (Concluded)
Cash Flows from Investing Activities
Purchase of Investments
Sale of Investments
Interest Income
Net Cash Provided/(Used) by Investing Activities
Net Increase (Decrease) in Cash and cash Equivalents
Cash and ~ash Equivalents at Beginning of Year
Cash Equivalents at End of Year
RECONCILIATION OF OPERATING INCOME TO NET CASH
Operating Income (Loss)
Adjustments to Reconcile Operating Income to Net Cash Provided/(Used) from Operations:
Depreciation
Increase/Decrease in Assets'Other than Cash & Cash Equivalents
Increase/Decrease in Liabilities Other than Cash & Cash Equivalents
Other Reconciling Items:
Total Adjustments
,Net Cash Provided/(Used) by Operating Activities
EDP CODE
E__7152S
E__7153S
E__7159S
E__7179S
E__7182S
E__7183S
E__7184S
E__7185S
E__7185S
E__7185S
E__7185S
E__7188S
E__7189S
.;%mount
]2.
ASSETS
Cash
Investments
EDPCOOE
TAIOOS $
TA105S
* AS OF
AGENCY FUND LIABILITIES
Due to Other Fund~
Other Agency Funds (Specify)
EDPCOOE
TA225S
TA2355
TOTAL ASSETS
TOTAL AGEgCY LIABILITIES
13.
EXPENDABLE TRUST FUND * BALANCE SHEET * AS OF
ASSETS
Cash
EDPCOOE
TEIOOS
TE105S
EXPENDABLE TRUST
Library Trust
Other Expendabte Trust (Specify)
EDPCODE
IE317S
TE317S
TOTAL ASSETS
TOTAL EXPENDABLE TRUST
14..
*, EXPENDABLE TRUST FUNDS
· ~ STATEHENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY
Use of Money and Property
Miscellaneous Local Sources
Total Revenues
Interfu~dTransfers
TOTAL REVENUES AND OTHER SOURCES
EXPENDITURES A#O OTBER USES
Expenditures
Genera[ Governmente[ Support
Education
pub[lc Safety
Health
Transportation
Econamlc Assistance and Opportunity
Home and Con~unlty Service
Employee Benefits
Debt Service
Totat Expenditures
Interfund Transfers
TOTAL EXPENDITURES ANO OTHER USES
FUND E~UITY BEGINNING OF YEAR
EXCESS (DEFICIENCY) EXCESS OF REVENUE AND OTHER SOURCES
OVER EXPENDITURES AND OTHER USES
FUND EOUITY END OF YEAR
EDPCOOE
TE515S
TE527S
TE5355
TE555S
TE600.SS
TE605.4S
TE610.65
TE615.6S
TE620.4S
TE625.SS
TE630.SS
TE635.6S
TE660.85
TE66S.6S
TE655.95
TE~OOS
15.
NON-EXPENDABLE 1RUST FUNDS * BALANCE SNEE[ *
AS OF
ASSETS
Cash
EDPCDDE
TRIOOS
NON-EXPENDABLE TRUST
Library Trust
Other Non-Expendabte Trust (Specify)
EDPCODE
TN]17S
TN]175
Investments
TNIO5S $
TOTAL ASSETS
TOTAL NON-EXPENDABLE TRUST
16.
EDPCODE
Others (Specify)
TN5355
Total Revenues
FU~Equity Beginning of Year
Pund Equity End of Year
$
17.
GENERAL FIXED ASSETS ACCOUNTS * BALANCE SHEET * AS OF
December 31, 1996
Assets (Net)
EDPCODE
K1HOS
70,652
EDPCODE
Investment in General Fixed Assets K305S
70~652
18.
AgSETB
A~t Aveltabie In Debt Service Fund
Amounts to ~e provided for Lo~g-Term
Obtlgetfons
EDPCOOE
~155S
~160S
LIABILITIES
Bond and Long Term li~bititfes
EDPCOOE
U2~OS
TOTAL AMOIJNT AVAILABLE AND TO BE
PROVIDED
TOTAL LIABILITIES
(Note: This account group should not intrude Long-term Debt of Proprietary Funds)
19.
NOTES TO FINANCIAL STATEHENTS
Summary of Significant Accounting Poticies
NOTE I
Basis of Accounting
20.
Honth Current Outstanding Do Not Include Renewals Here Outstnnding Fins[
L~at gapers[sty by Date of Issue EDPCODE a~cl Interest Beginning of Issued During Poid During End of Haturity
Year* Rate Fiscal Year Fisca[ Year Fiscal Year Fisca[ Year Date
T P 1 ] 5 7
Tax Anticipation Notes: /
/
Toter Tax Anticipation Notes 2P1861
Revenue Anticipation Notes: /
/
Tote[ Revenue Anticipation Notes 2P1862
Budget Notes: /
/
Tote[ Budget Notes 2P18~3
Urban Rene~o~ Notes /
/
Total Urban Renews! Notes 2P1866
EOP CODE
STATE COMP USE
Eaplta[ Notes: 2P1865 /
2P1865 /
3thor Debt: (Specify) /
*ON NEU ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT & DIGITS, iE. JANUARY 1996 ~40ULD BE 01/94.
21.
STATEHENT OF INDEBTEDNESS
List Separately by Date of Issue
EDP CODE
STATE COHP USE
Bond Anticipation Notes:
EDPCODE
Month [ Current
and Interest
Year* Hate
T P
Outstanding
Beginning of
Fiscal Year
1
Do Not lnclnde Renewals Here
Issued During Paid During
Fiscai Year fiscal Year
3 5
OutstandingI
End of
Fisca} Year
Final
Naturlty
Date
/
/
TotWNondAnticipation Notes 2P1866
e~Bans Redeemed From Bond Proceeds 2P1888
Bonds (List by purpose)
/
/
/
/
lo'Bonds 2P1867 /
Authority Loans 2P1869
TOTAL OF ALL INDEBTEONESS
Ptease note cattabte features of bond issues and any reserve funds available to pay debt (inclnde also in the Notes to Financial Statements).
eON NEW ISSUES, PLEASE INSERT NEW ISSUE DATE. OH RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT & DIGITS, IE. JANUARY 1994 WOULD BE 01/94.
22.
~ · ~ HATURITY SCIIEDULE
'r BONDS ISSUED DURING THE YEAR
EDPCOOE
PURPOSE OF ISSUE
For State Comptroller Use Only 2P3CE
TOTAL PRINCIPAL 2P3PR
OATE OF IBSIJ~* 2P3DT / / / / / / / / / /
INTEREST RATE (in Decimals) 2P3PC
~TN,, DAY ary~ YEAR
OFI~AL MATURITy 2P3DM / / / / / / / / / /
AmoLqlt of Principal Redeemed 2P39&
in or to be Redeemed in
fiscal Year Ending tn
2P395
(PLEASE INSERT YEARS 2P396
LAST TUO OIGITS ONLY)
2P397
2P398
2P399
2P300
2P301
Co~qtinue on Reverse Side
2P~302
2P303
2P304
*PLEASE INSERT SIX DIGITS, FOR EXAMPLE, JANUARY 1,
NOTE: If two or more purposes are combined in a consolidated issue, ~hoH the maturity ~chedule for each purpose.
23.
-' NATURITY SCHEDULE
BONDS ISSUED DURING THE YEAR
· EDP COOE
Aa~unt of Principal Redeemed 2P305
in or to be Redeemed in
Fiscal Year Ending in
2P306
2P307
PLEASE INSERT YEARS
LAST TkO) DIGITS ONLY 2P308
2P309
2P310
2P~11
2P~12
2P313
2P315
2P~16
2P317
2P318
2P320
24.
· ~ HATURI TY SCHEDULE
EDP COOE
I~l~telt of Prfncfpat Redeemed 2P321
In or to be Redeemed tn
Flscat Year Ending In
2P322
PLEASE iNSERT YEARS
LAST T~IODIGITSONLY 2P323
2P324
2P~25
2P~26
2P~27
~P329
~P330
2P331
2P332
~P333
2Pll&
2P335
2P336
Total
Operating Fund
Enterprise Fund
Capital Fund
Trust and Agency Funds
Debt Service Funds
BANK RECONCILIATZON
CASH BY FUNDS, PER BALANCE SIIEETS
include Petty Cash
TOTAL CASH
232404
TOTAL ALL FUNDS
BANK BALANCES
Identify Bank Batances with Funds by Listing the AppLicable Code Letters
Fund
Name end Location of Bank Coda
No~th ~o~k ~k~ Mnttituck, NY A
Suffolk County National Bank, NattituckA
l~BlA/Class~ Armonkt NY A
Bank BaLance
956
[2.879
10.058
Less
Outstanding Checks
/~89
Add Cash On Hand
Adjusted
Bank BaLance
$
! ? - R7q
Add: Petty Cash Funds
Adjustments
(Specify)
TOTAL ADJUSTED BANK BALANCE AND PETTY CASH
$ 23.404
*These amounts must agree.
NOTE: Bank certification forms are not required to be filed with this report.
directly with the bank.
However, the Office of the State Comptrotter m~y confirm bank balances
26.
I, Joh~ A. ~.~i~a~n TT , certify that I am the fiscal officer of the
Please Print
]4attitack PaTk Dt~trict, 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 for the fiscal year ended ])ecealber 31, 19 96
Signature
P.O. Box 1/413
Official Ad~re~
Title
Jantml"y 28. 1997
0ate
Hatt/tuck~ NY 11952
Office Telephone No.(516) 765-4333
PLEASE MAIL REPORT TO:
State of Ne~ York
office of the State Con~3trolter
Bureau of Nunicipal Research & Statistics
Rifted E. Smith State Office Building
Albany, ge~ York 12216
IF YOU HAVE QUESTIONS RELATING TO THIS
REPORT~ PLEASE CALL ALBANY:
(518) 4r~-~o1~
27.