HomeMy WebLinkAbout1995~4UsF"BE ROUNDED TO THE
NEAREST DOLLAR,
COHPOIIENF UNII
ANNUAL FINANCIAL REPORF
FOR 14attituck Park District
(#ama of C0~ponent Unit)
To~m of Southold
(Name of Primary Goverr~nent)
FOR TilE FISCAL YEAR ENDED December 31, 1995
SIAIE OF NEg YORK
OFFICE OF INE S1AIE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEU YORK 12236
Pursuant to GASB Statement 14~ · separate report shoutd b~ prepared for each component unit in the reporting entity.
Revised 1994
TABLE OF CONTENTS
Ooeratlng Fund
Balance Sheet ............................................................................................................... p. 1
Anelyela of Changea in Fund Equity .......................................................................................... p. 2
Detail of Revenues .......................................................................................................... p. 3
Detail of Expenditures ...................................................................................................... p. 4
CeDI{el Prolects Funds
BaLance Sheet ............................................................................................................... p. 5
Auslyale of Changes In FufldEquit¥ .......................................................................................... p. 6
Detai( of Sevenue8 and Other Sources and Proceeds of Long-Term Obltgatlofle .................................................. p. ?
Analysis of Capital Expendlturea for Current Year ........................................................................... p. 9
EnterDrlee Fund
Balance Sheet ............................................................................................................... p. 9
Statement of Revenues, Expenaea end £hangee In Fund Equity .................................................................. p. lO
Statement of cash Flows ..................................................................................................... p.11
Trust end Agency Funds
Balance Sheet - Agency F~xla ................................................................................................ p.13
Balance Sheet - Expendable Trust Funds ...................................................................................... p.l&
Statement of Revefluea, Expenditures and Changes In Fund Equity - Expendable Trust Fuf~cls ..................................... p. IS
Balance Sheet - Non-Expendable Trust Funds .................................................................................. p.16
Statement of Revenues, Expenditures and Changee [n Fuflcf Equity - Non-Expendable Trust Funds ................................. p.l?
Statement of General Flxed Asaets ........... ~ .................................................................................... p.18
Stateme~t of ~eneret ~ong-Term Debt p.19
gores to EjnancisI Ststeme~ts .................................................................................................... p.~O
DEBT SECTION
Stetemeflt of indebtedness .............................................................................................. p.21
Hatur~t¥ Schedule ; ............................................................................................................... p.23
SUPPLEHENTAL INFORHATION
hqk Rec°ncftiatf°q .............................................................................................................. p. Z6
Cash
Investments
Taxes Receivable (Net)
other Receivables (Net)
8tats and Federal Aid
Receivables
From Other Funds
Due From Other Governments
Inventories
Prepaid Expenses
Restricted Assets
EDP CODE
10,548
1,653
TOTA~ ASSET8 $ 12~201
Accounts Payable
Accrued Liabilities
Retained Percentages
Notes Payable
Other Liabilities
Total Liabilities
Fund Balance - Reserved
Encumbrances
Special Reserves
Unreserved Fund Balance -
Total Fund Equity
TOTAL LIABILITIES AND FUND EQUITY
EDP CODE
-- _200S
-- _205S
-- _220S
-- _225S
-- _230S
-- _320S
-- _325S
329-',, mA ~
2,337
9.864
9,864
12,201
The Notes to the Financial Statements are an integral part of this statement.
Revenues ondOther Sources Over (under)
Expenditures end Other Uses
Fund Equity - Enclof Fisca& Year*
- _4055
(16.7281
9.866
*Total includes Reserved and Unreserved Fund Batance.
TOTAL REVENUES AND OTHER SOURCES
$ 1RA:Nq3
OPERATING FUND
EDP CODE
I~NCTIONAL UNIT
General Government Support - _600
Education _ _605
Public Safety _ _610
Health _ _615
Transportation _ _620
Economic Aaeistance & Opportunity -- _625
Culture and Recreation - _630
Home and Community Services - _635
TOTAL
OS
PERSONAL SERVICES
EQUIPMENT &
CAPITAL OUTI~Y
CONTRACTUAL
EXPENDITURES
IS 2S 4S
81.687 29.661 78.780
EMPLOYEE BENEFITS
$.
R-Rg~
Employee Benefits
Debt Principal
Debt Interest
TOTAL EXPENDITURES
$ 198.821
Interfund Transfers
~AI~EXPENDITURES AND OTHER USES
198,821
ASSETS
cash
Investment!
other Receivables (Bet)
State and Federal Aid
ReceSvablea
Due ~remOther Funds
Due From Other Governments
Inventories
Prepaid Expensea
OatrlctedAsseta
CAPITAL PROJECTS FUND · BALANCE SIIEET * AS OF
EDP EOOE
HIOOS
H10§S
Hl15S
H120S
11125S
HI30S
H135S
H140S
NI456
LIABILITIES AND FUND EQUITY
Accounts Payable
Accrued Liabilities
Retained Percentages
Notes Payable
Other Liabilities
Due to Other F~ds
Due to Other Governments
Deferred Revenues
Total Liabilities
Fund Balance - Reserved
Enc~nbrences
Special Reserves
Unreserved Fund BaLance -
Total Fund Equity
EDP COOE
H200S
H205S
H210S
HZ15S
H220S
H225S
H230S
B245S
H315S
H320S
H325S
TOTAL ASSETS
TOTAL LIABILITIES AND FUND EQUITY
Fund Equity - Beginning of Fiscal Year*
~DPCOOE
Acid: Rever~es and Other Sources
Ded~t: Expenditures end Other Uses
Revenues &riel Other Sources Over (Under)
Exper~Jituree and Other Uses
Fund Equity - End of Fiscal Year*
H4OSS
*Total includes Reserved and Unreserved Fund Balance.
Departmental II,come
Use of Honey aflclProperty
Hlacettaneous Locat Sources
State Aid
Federal Aid
TOTAL REVENUES
IflterfundTrnflsfers
Proceeds of obtJoatlons
TOTAL REVENUES AND OTHER SGURCES
EDPCODE
H5155
H525S
il535S
HS455
H550S
H555S
fl560S
CAPITAL PROJECTS TUND
DETAIL OF EXPENDIIURES AND OIHER USES
BY ADHINISTRATIVE UNIT
Genera[ Government Support
Education
pul)Itc Safety
Hearth
'ansportatlon
Economic AGaletance and Opportunity
CuEture and Recreation
Xcme and :ommnity Services
TOTAL EXPENDITURES
InterfundTrarmfers
TOTAL EXPERDITUNE$ AND OTREN USES
EDPCODE
H6OO.ZS $
H6OS.ZS
H61O.ZS
H615.ZS
H620.ZS
fl625.2S
H6~O.2S
H635.2S
$
R655.gs
ENTERPRISE FUND * BALANCE SIIEET * AS OF
ASSETS EDP CODE
Cash E__IOOS $
Investments E__105S
other ReceivabLes (Net) E__115S
State and Federal Aid
Recelvable~ E__120S
due FromOther Funds E__125S
Due From Other Goverr~nents E__130S
Invontorlee E__135S
Prepaid Expensea E__140S
NeatrictedAssets E__145S
Fixed Assets (Net) E__150S
LIABILITIES AND TUND EQUITY
Accounts Payable
Accrued LiabiLities
Retained Percentages
Notes Payable
Otter Liabilities
Due to Other Funds
Due to other Governments
Bond and Long Term LiabiLities
Deferred Revenues
Total LiabiLities
Fund Equity
Contributed Capital
Retained Earnings
Total Fur~l Equity
EDP CODE
E__200S
E__205S
E__210S
E__215S
E__220S
E__225S
E__230S
E__240S
E__2~5S
E__3OOS
E__3LOS
TOTAL ASSETS S
The Notes to the FlnonclaL Statements are an Integral part of this statement.
9.
TOTAL LIABILITIES AND FUND EQUITY
Operat In,~ Reveoues
Charges for Services
Total operating Revenues
opeFstlnq Ex=arises
Personat Services
Contractual Expenses
EmpLoyee Benefits
Depreciation
Total Operating Expenses
Operating Income (Loss)
Mofl-OoeratlngRevenues (Ex[~nses)
Bevenuess
Use of Honey and Property
SaLe of Property and Comp. for Loss
Expenses: (Specify)
Net Non-Offer. Revenue (Expense)
income (Loss) Before
Transfers and Taxes
Operatln9 Transfers In
Operating Transfers out
Real property Taxes
Ret Income (Loss)
Fund Equity - Beginning of Year
Adjustments= (Specify)
Fund Equity - End of Year
ENIERPRISE FUNDS
BTATEHENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY
FON FISCAL YEAR ENDED ~ --
EDPC{N)E TOTAL
E S $
E $
$
E .la
E
E .8S
E__60~.~S
$
$
E__SZSS $
E__5305
E S
E S
E S
$
$
E__555S
E___~55.gS
E
$
E__400S $
E S
E S
E__&05S
10.
SIRIEMEN! OF CASII FLO~IS FOR 1lIE FISCAL YEAR ENSED
INCREASE (DECREASE) IN CASH AND CASH EQUIVALEHTS
Cash~lows From Operating Activities:
Cash Received from Providing Services
Cash Payments Contractual Expenses
Other Operating Revenues
Net Cash Provided/(Used) by Operating Activities
EDP Code
5.066
88.192
90,380
4~477
(169,09q)
Cash Flows from Non-capital and Financing Activities:
Real Property Taxes
Operating Grants Received
Transfers To/From Other Funds
Proceeds of Debt (Non-Capital)
payment of Debt (Non-capital)
Interest Expenses (Non-Capital)
Net Cash Provided/(Used) by Non-Capital Financing Activities
, 16a.?~n
Cash Flows from Capital and Related Financing Activities
Proceeds of Debt (Capital}
Principal Payments Debt (capital)
Interest Expense (Capital)
Capital Contributed by Developers
Capital Contributed by other Funds )
Payments to Contractors
Capital Grants Received from other Governments
Proceeds from Sale of Assets
Net Cash provided/)Used) by Capltal and Related Financing Activ(ties
E__7132S
E__7133S
E__7134S
E__7136S
29,661
$ (29,661) .
11.
Net Cash Vrovided/{used) by Investing Activities
and Cash Equivalents at End oi Year
RECONCILIATIOH OF OPERATING II~COt4E TO NET CASH
Operating Income (Loss}
Adjustments to Reconcile operating Income to Net Cash Provlded/iUsed) 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/iUsed) by Operating Activities
EDP CODE
E__7152S
E__7159S
E__7179S
E__7185S
E__7185S
E__7185S
E__7185S
E__7188S
E__7189S
5~840
5a840
(24~140)
34,688
10~548
(14a728)
(l.6531
f7.759)
(24.140)
12.
ASSETS
Cash
AGENCY FUNDS
EGPCOOE
TAIOOS $
TAIOSS
BALANCE SIIEET * AS OF
AGENCY FUND LIABILITIES
Due to Other Funds
Other Agency Funds (Specify)
EDPCO~S
TA2Z5S
TOTAL ASSETS
TOTAL AGENCY LIABILITIES
13.
EXPENDABLE TRUST FUND * BALANCE SNEET * AS OF
AS~T$
Cash
~DPCOOE
TEIO0$
1EIO§S
$
$
EXPENDANLE IRtJST
Library Trust
Other Expendable Trust (Specify)
~DPCOOE
TE31?S
TE317S
TOTAL ASSETS
TOTAL EXPENDABLE TRUST
EXPENOABLE TRUST FUNDS
STATEflENI OF REVENUES~ ENPENSES AND CflANGES IN FUND EQUITY
REVEHUES AND OTHER SOURCES
Revenues
Oepartnentai Income
Use of Honey end property
HIscelle~eons Local Sources
Tote[ Revenues
Interfuncl transfers
TOFAL REVENUES AND OTHER SOURCES
EXPENDITURES ARD OTHER USES
Expenditures
General Governmente~ Support
Education
Public Safety
Health
trermportetlon
Ecm~oalc Assistance end Opportunity
Culture end Recreation
Here end Com~onlty Service
Employee Seneflts
Debt Service
Toter Expenditures
Interfund transfers
TOTAL EXPENDITURES AND OTHER USES
FUIIO EOUIIY BEG[RH]NG OF tEAR
EXCESS (OEFICIERCY) EXCESS OF REVENUE AND OT#E~ SOURCES
OVER EXPENDITURES AND OTHER USES
FURD E~UITY END OF YEAR
EDPCOUE
TE515S $
TE527S
TE535S
$
TE555S
$
TE600.4S
TE6OS.4S
TE610.AS
TE615.4S
TE620.4S
TE625.4S
TE630.4S
1E635.4S
TE640.8S
IE665.6S
1E655.9S
$
TE~OOS $
$
1E~05S $
15.
ASSETS
Cash
EDPCOOE
TNIOOS
NON-EXPENDABlE 1RUST FUNDS * BALANCE SlIEEL *
AS OF
NON-EXPENDABLE TRUST
Library Trust
Other Non*Expe~able Trust (Specify)
~DPCODE
TN31?S
IN317S
TNIOSS $
IOTAL ASSETS
TOTAL NON-EXPENDABLE TRUST
16.
STATENENT OF REVENUES, EXPENSES AND CIL~NGES IN FUND EQUITY
Others (Specify}
Equfty Beginnfng of Year
Fund Equity End of Year
EDPCODE
TN535S $.
TN400S $_
TN40SS
17.
GEEEI~kL FIXED ASSETS ~CCODNTE * B~IJ~ICE SIIEET · AS OF December 31, 1995
EDPCODE
EDPCODE
K150S $ 69,359
Investment in General Fixed Rsseta K305E
18.
GENERAL LONG-TERH OBLIGAIIONS *
ASSETS EDPCOOE
Amoullt Available in Debt Service T~d U155S $
Amounts to be provided for Long-Term g160s
ObLigations
GALANCE SIIEE !
~ AS OF
LIABILITIES
Bofld end Long Term Liabilities
EDPCOOE
W240S
TOTAL AMOUNT AVAILABLE AND TO BE
PROVIDED
TOTAL LIABILITIES
(Note: Thle accOUnt group should not Include Long-term Debt of Proprietary Funds)
19.
Basis of Accou~tlflg
NOlES Fo FINANCIAL SlAIEHENIS
Summary of Significant Accountin9 Policies
Honth CtJrrent Outstanding Do Dot Include Renewals Here Outstanding Final
Lls~ Separately by Dete of issue EDPCODE and interest Beginning of Issued During Paid During End of Haturlt¥
Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date
T P 1
Tex Anticipation Notes: /
/
Tote! Tex Anticipatlo~ Notes 2PI661
Revenue Anttclpatlml Notes: /
/
Fo:et leve~Je Anticipation Notee 2P1862
audget Notes:
/
To:et Budget Notes 2P1~63
~rban Rene~et Notes
/
To:et Urban Renege! Notes 2P186~
EDP CODE
STATE COMP USE
Capital Notes: 2P1865 /
2PI865 /
t
other Debt: (Specify) /
*ON NEU ISSUER, PLEASE INSERT NEW ISSUE DATE. OH RENEUAL, PLEASE INSERT LATEST RE#EWAL DATE. PLEASE INSERT 4 DIGITS~ IE. JANUARY 1994 UOULD BE 01/94.
SIAIEHENI OF INI)EBIEDNESS
t~st Separately by Date of Issue
EDPCOOE and Interest
Year* Rate
T P
Bond Anticipation Notes:
EDP CODE
STAIE COHP USE
Fiscal Year
1
Issued During / Paid During
FiscatlYear / FIsca~ Year
Flnnl
Haturlty
Date
/
/
Total NondAnticlpation Notes ~p1866
**Bans Redeemed From Dond Proceeds 2P1888
Bonds (List by purpose)
/
/
rotal Bonds ZP1867 /
Authority Loans 2P1869
TOTAL OF ALL iNDEBTEDNESS
Please note callable features of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements).
*oN NEg ISSUES~ PLEASE INSERT NEU ISSUE DATE. ON RENEgAL. PLEASE INSERT LATEST RENEUAL DATE. PLEASE INSERT ~ DIGITS~ IE. JANUARY 199~ gOULD BE 01/9~.
HATURITY SCNEDULE
BONDS ISSUED DURING THE YEAR
EDPCOOE
PtJRPOSE OF ISSUE
For State comptroller Use Only 2P3CE
TOTA~PRINCIPAL 2P3PR
DATE OF ISSUEe 2P3OT / / / / / / / / / /
INTEREST RATE (In Decimals) 2P3PC
ITH, DAY end YEAR
FINAL HATURITY 2P3DH / / / / / / / / / /
Amount of Principal Redeemed 2P39&
in or to be Redeemed In
fiscal Year Ending in
2P395
(PLEASE ISSERT YEARS 2P396
LAST T~IODIGIlS ONLY)
2P39D
2P399
~ 2P300
2P301
Continue on Reverse Side
2P302
2P303
2P30&
iPLEASE INSERT SlX DIGITS, FOR EXAIIPLE, JANUARY 1, 1994, SHOULD BE SXO~N AS 01/01/94.
NOTE: if t~o or more purposes are combined In e consolidated Issue, show the maturity schedule for each purpose.
23.
MATURITY SCHEDULE
BONDS ISSUED DURING THE YEAR
EDP COOE
Rmount of Principal Redeemed 2P305
In or to be Redeeaed In
FIscal Year Ending in
2P306
2P307
PLEASE iNSERT YEARS
LAST 11J0 DIGITS ONLY 2P308
2P$09
) 2P310
2P311
2P312
2P313
2P31~
2P315
2P316
2P317
2P318
24.
~TURI TY SCIIEDULE
~ · ~ * BUNDS ISSUED DURING THE YEAR
~ EDP £~E
Amount of Principal Redeemed 2P321
In or to be Redeemed In
Fisc. I Year Ending In
2P]22
PLEASE INSENT YEARS
LAST TUO DIGITS ONLy
2P32&
2P325
2P326
2P$28
2P329
EP330
2P331
2P332
~ 2P333
EP33¢
2P335
2~336
Total
25.
Operating Fta~cl
Enterprise Fund
Capitat Fund
Trust and Agency Funds
Debt Service Funds
BANK RECONCILIATION
CASH BY FUNDS, PER BALANCE SHEETS
Include Petty CesIi
tOIAL CASII
10.548
TOTAL ALL I:UHDS S 10t548 *
BANK BALANCES
Identify Bank Batances ~ith Funds by Listing the ARoticebte Code Letters
Fund
Name end Location of Bank Code
North Fork Banka t4attt£uck, ~ A
Suffolk County National~ .l{attituck, HY 6
~BIA/CLASS~ Armonk~ NY A
Bank Batance
6.&6q
Less
Outstanding Checks
8.IRA
AckJ Cash On Hand
Adjusted
Bank Satanoe
3:q!7
6.469
Addt Petty Cash Funds
Adjustments ,
(Specify) )
TOTAL AOJUSTED BANK BALANCE AND PETTY CASH
S 10,548
*These amounts must agree.
NOTE: Bank certification forms ere not required to be fired ~ith this report.
directly ~lth the bank.
Bonever, the Office of the State Comptroller may confirm bank balances
26.
CERTIFICATE OF FISCAL OFFICER
I, John A. Cushman I[ , certify that ! am the fiscal officer of the
Ptesse Print
Ha~tlyuck Park ]District, end that this report, to the best of my knowledge,
Information and belief, ts e true and correct statement of the financial transactions and
fiscal condition for the fiscal year ended ]December 31,, 19 95
Signature
official Address
Hattttuck, NY 11952
Title
February 7, 1996
Date
office Telephone No. (516) 765-4333
PLEASE MAIL REPORT 10:
state of Ne~ Vork
Office of the State Comptroller
Bureau of Hunlclpal Research & Statistics
Alfred E. Smith Stets Office Building
Aibony0 Ne~ York 12236
IF yOU HAVE QUESTIONS RELATING TO THIS
REPORT, PLEASE CALL ALBANY:
(518) 674-4014
27.