HomeMy WebLinkAbout2001ALL NUMBERS IN THIS
REPORT MUST BE ROUNDED
TO THE NEAREST DOLLAR.
RECEIVED
MAR 20 2002
e4�
Southold Tow Clerk
METHOD OF ACCOUNTING (CHECK ONE)
--------------------------------
SINGLE ENTRY CASH
DOUBLE ENTRY MODIFIED ACCRUAL
ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
FOR THE
EAST MARION FIRE DISTRICT
COUNTY OF SUFFOLK
FOR THE FISCAL YEAR ENDED 2001
****************�EiE3E*iE**�E�E*�E*iE*iE�E�E�E�E�E3E�Eif7E�E�EiE9E�EiHE�E�E�E�E�EiE�EiEiE�E�E�E�E�E�HEiE�E�HHE�f�E�EiEiE�HE�E
PLEASE CHECK HERE IF THE TREASURER'S NAME, ADDRESS, AND/OR TELEPHONE
NUMBER IS DIFFERENT FROM LAST YEAR.
*AUTHORIZATION*
ARTICLE 3, SECTION 30 OF THE GENERAL MUNICIPAL LAW:
1. *** EVERY MUNICIPAL CORPORATION *** SHALL ANNUALLY MAKE A REPORT OF
ITS FINANCIAL CONDITION TO THE COMPTROLLER. ACH REPORT SHALL BE MADE BY
THE CHIEF FISCAL OFFICER OF SUCH MUNICIPAL CORPORATION ***
S. ALL REPORTS SHALL BE CERTIFIED BY THE OFFICER MAKING THE SAME AND SHALL
BE FILED WITH THE COMPTROLLER WITHIN SIXTY DAYS AFTER THE CLOSE OF THE
FISCAL YEAR OF SUCH MUNICIPAL CORPORATION *** IT SHALL BE THE DUTY OF THE
INCUMBENT OFFICER AT THE TIME SUCH REPORTS ARE REQUIRED TO BE FILED WITH
THE COMPTROLLER TO FILE SUCH REPORT ***
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEW YORK 12236
1
*CERTIFICATION OF FISCAL OFFICER*
I� (:hr, j}-� Y10. (SO ASM 1441 , CERTIFY THAT I AM THE CHIEF FISCAL OFFICER
rte-
�- AND THAT THE INFORMATION INCLUDED HEREIN IS TRUE AND CORRECT TO THE BEST OF
MY KNOWLEDGE AND BELIEF.
�-2 SIGNATURE ADDRESS
. TITLE
ADDRESS
-
%0-15-oa
DATE TELEPHONE NUMBER
* CHAIRMAN OF THE BOARD
NAME ADDRESS
( (,-.SI )u -n - (J i c- 3
TELEPHONE NUMBER
*INQUIRY*
ADDRESS
IF YOU HAVE ANY QUESTIONS RELATING TO THIS130CUMENT PLEASE CALL:
FILING REQUIREMENTS
ACCOUNTING REQUIREMENTS
*PLEASE MAIL COMPLETED DOCUMENT TO:
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
DATA VERIFICATION UNIT
110 STATE STREET (12TH FLOOR)
ALBANY, NEW YORK 12236
ATTENTION : CRAIG KINNS
(518) 474-4014
SEE LISTING OF REGIONAL
SERVICE CENTERS.
2
*FINANCIAL SECTION *
FINANCIAL INFORMATION FOR THE FOLLOWING FUNDS AND ACCOUNT GROUPS WAS
INCLUDED IN THE ANNUAL FINANCIAL REPORT FILED BY YOUR GOVERNMENT FOR THE
FISCAL YEAR ENDED 2000 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR
PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 2001:
(A) GENERAL FUND
(R) RESERVE
(W) GENERAL LONG-TERM DEBT
ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 2000 REPRESENT THE DATA
FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE
NECESSARY. IF ANY FUNDS WERE USED IN 2001 THAT.WERE NOT USED IN 2000,
PLEASE LIST BELOW. A FORM TO REQUEST ADDITIONAL OR BLANK FUND
STATEMENTS IS INCLUDED IN THIS MAILING.
*** SUPPLEMENTAL SECTION ***
THE SUPPLEMENTAL SECTION INCLUDES THE FOLLOWING SCHEDULES:
1) STATEMENT OF INDEBTEDNESS
2) SCHEDULE FOR REPORTING VARIABLE RATE, DISCOUNTED,
AND/OR NEGOTIATED BONDS AND NOTES -
3) SCHEDULE OF SECURITIES FOR COLLATERALIZATION
4) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
S) INVESTMENT CERTIFICATION
6) BANK RECONCILIATION
7) LOCAL GOVERNMENT QUESTIONNAIRE
NOT
APPLICABLE
IF SCHEDULES 1 AND/OR 2 ARE NOT APPLICABLE, PLEASE INITIAL IN THE
APPROPRIATE COLUMN. ALL OTHER SCHEDULES MUST BE COMPLETED.
ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR.
3
EAST MARION FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2001
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES
TOTAL REAL PROPERTY
TAXES
INTEREST AND EARNINGS
RENTAL OF REAL PROPERTY
TOTAL USE OF MONEY AND
PROPERTY
SALES OF EQUIPMENT
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
�lL, `OSS
I % L y CSL
TOTAL
TOTAL REVENUES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
7
$282,286 A1001
A
A
282,286
654 A2401
140 A2410
A-
A -
794 A
794
2,780 A2665
A-
A -
2,780 A
2,780
i
285,860
285,860
3iy, 9 3a
/
,330
��o, 3 4'?
EAST MARION FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
f FOR THE FISCAL YEAR ENDED 2001
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001
DETAIL EXPENDITURES AND OTHER USES
FIRE, PERS SERV $5,445 A3410.1 i \
FIRE, EQUIP & CAP OUTLAY 19,998 A3410.2 -'"
FIRE, CONTR EXPEND 130,545 A3410.4 I a -
A
TOTAL FIRE 155,988 A3410.0'�,y�ly'
-,- a w . 2 vP A aDa 000
rivid 71 t Teiact 75 A
A-
A_
A
TOTAL PUBLIC SAFETY 155,988 �, ' a v q
LOCAL PENSION FUND, EMPL
BNFTS 51,000 A9025.8 7
SOCIAL SECURITY, EMPLOYER
CONT 1,014 A9030.8 rl rl
WORKER'S COMPENSATION, EMPL go
BNFTS 12,357 A9040.8 a u
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT 18,757 A9060.8 �� Ll y
TOTAL EMPLOYEE BENEFITS 83,128
DEBT PRINCIPAL, SERIAL BONDS 30,000 A9710.6 000
OTHER DEBT, PRINCIPAL 4,220 A9789.6
TOTAL DEBT PRINCIPAL 34,220
DEBT INTEREST, SERIAL BONDS 11,880 A9710.7
DEBT INTEREST, STATE LOANS 922 A9790.7 d
TOTAL DEBT INTEREST 12,802 p� 9
TOTAL EXPENDITURES 286,138 (`�_
TOTAL DETAIL EXPENDITURES u C/
AND OTHER USES 286,138 J A
B
EAST MARION FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2001
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL .EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY -BEGINNING OF YEAR* $1,275 A8021 $997
PRIOR PERIOD ADJ-INCREASE TO
FUND EQUITY 0 A8012
PRIOR PERIOD ADJ - DECREASE
IN FUND EQUITY 0 A8015 1(0 3
RESTATED FUND EQUITY - BEG OF
YEAR 0' A8022
ADD - REVENUES AND OTHER
SOURCES 285,860 ao
DEDUCT - EXPENDITURES AND yD
OTHER USES 286,138
FUND EQUITY -END OF YEAR* 997 A8029
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL
FUNDS, OR RETAINED EARNINGS OR FUND EQUITY FOR PROPRIETARY FUNDS.
ADJUSTMENTS TO BEGINNING FUND EQUITY RESULTING FROM A CORRECTION OF A
PRIOR YEAR'S ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD
ADJUSTMENT.
s
PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW.
F, -),IA a l �_o coo .
DOUBLE ENTRY UNITS ** FUND EQUITY -END OF YEAR MUST AGREE WITH TOTAL
FUND EQUITY AS SHOWN ON THE BALANCE SHEET.
SINGLE ENTRY FIRE DISTRICTS ** FUND EQUITY -BEGINNING OF YEAR PLUS TOTAL
REVENUES MUST AGREE WITH FUND EQUITY -END OF YEAR PLUS TOTAL
EXPENDITURES.
9
EAST MARION FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2001
(R) RESERVE
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001
DETAIL REVENUES AND OTHER SOURCES
INTEREST & EARNINGS $556 R2401 0 '13 A
R
TOTAL USE OF MONEY AND
PROPERTY
TOTAL
TOTAL REVENUES
INTERFUND TRANSFERS `
�-
'
OTAL INTERFUND
TRANSFERS
TOTAL
TOTAL OTHER SOURCES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
10
556 3
74,241 R5031 / (O 3
R co 0
R
74,241 4711 �D 3
s
74,241
74,797 5
EAST MARION FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2001
(R) RESERVE
RESULTS OF OPERATIONS
ot
11
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 2000
CODE
YEAR ENDED 2001
DETAIL EXPENDITURES AND OTHER
USES
FIRE, EQUIPMENT OUTLAY
025
R3410.2
0
R
TOTAL
25
R3410.0
R
R
R
R
R
TOTAL PUBLIC SAFETY
25
6
TOTAL EXPENDITURES
25
O
TRANSFERS, OTHER FUNDS
30,077
R9901.9
fl
TOTAL TRANSFERS
30,077
0
TOTAL OTHER USES
30,077
s
TOTAL DETAIL EXPENDITURES
O
AND OTHER USES
30,102
11
EAST MARION FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2001
(R) RESERVE
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL.
DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
91,167
R8021
$45,862
PRIOR PERIOD ADJ - INC TO
FUND EQUITY
0
R8012
PRIOR PERIOD ADJ - DEC TO
FUND EQUITY
0
R8015
RESTATED FUND EQUITY - BEG OF
YEAR
0
R8022
ADD - REVENUES AND OTHER
alb
SOURCES
74,797
DEDUCT - EXPENDITURES AND
OTHER USES
30,102
FUND EQUITY - END OF YEAR*
45,862
R8029
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL
FUNDS, OR RETAINED EARNINGS OR FUND EQUITY FOR PROPRIETARY FUNDS.
ADJUSTMENTS TO BEGINNING FUND EQUITY RESULTING FROM A CORRECTION OF A
PRIOR YEAR'S ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD
ADJUSTMENT. If
PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW.
DOUBLE ENTRY UNITS ** FUND EQUITY -END OF YEAR MUST AGREE WITH TOTAL
FUND EQUITY AS SHOWN ON THE BALANCE SHEET.
SINGLE ENTRY FIRE DISTRICTS ** FUND EQUITY -BEGINNING OF YEAR PLUS TOTAL
REVENUES MUST AGREE WITH FUND EQUITY -END OF YEAR PLUS TOTAL
EXPENDITURES.
12
STATEMENT OF INDEBTEDNESS
BONDS
(LIST SEPARATELY BY DATE OF ISSUE
EDPCODE
AMOUNT I
IBOND NO. 1
I MONTH AND YEAR OF ISSUE
ICURRENT INTEREST.RATE
N, L4 X_1
(OUTSTANDING BEGINNING OF YEAR.
2P18771
s a g a 00 0 I
IISSUED DURING FISCAL YEAR
2PIS773
sal
I PAID DURING FISCAL YEAR
2PIS775
4 30,0001
(OUTSTANDING END OF FISCAL YEAR
2PIS777
= a w .CY)O I
IFINAL MATURITY DATE
1
(BOND NO. 2
I
(MONTH AND YEAR OF ISSUE
/
ICURRENT INTEREST RATE
X_I,.,
(OUTSTANDING BEGINNING OF YEAR
2PIS771
4 I
IISSUED DURING FISCAL YEAR
2PIS773
>� I
(PAID DURING FISCAL YEAR
2P18775
i I
(OUTSTANDING END OF FISCAL YEAR
2P18777
>t
IFINAL MATURITY DATE
I
IBOND NO. 3
I
I
I
IMONTH AND YEAR OF ISSUE
I
/ I
-i
ICURRENT INTEREST RATE
X_1
(OUTSTANDING BEGINNING OF YEAR
2PIS771
I
IISSUED DURING FISCAL YEAR
2P18773
I
(PAID DURING FISCAL YEAR
2P18775
Q 1
(OUTSTANDING END OF FISCAL YEAR
2PIS777
i
FINAL MATURITY DATE
1
l�4
TOTAL BONDS
AMOUNT
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR 30 O D
OUTSTANDING END OF FISCAL YEAR aIU, OU
21
STATEMENT OF INDEBTEDNESS
STATE OR AUTHORITY LOANS
ISTATE OR AUTHORITY LOANS EDPCODE AMOUNT i
I
MONTH AND YEAR OF ISSUE /-L2 I
(CURRENT INTEREST RATE a `5 x_I
(OUTSTANDING BEGINNING OF YEAR 2PIS791 • M16" (o I
(ISSUED DURING FISCAL YEAR 2PIS793 i I
(PAID DURING FISCAL YEAR 2P18795 4 'ir-)4o O I
(OUTSTANDING END OF FISCAL YEAR 2P18797 =a 3�I
(FINAL MATURITY DATE
I
TOTAL OF ALL INDEBTEDNESS
INCLUDES TOTAL OF ALL BONDS, NOTES, INSTALLMENT PURCHASE CONTRACTS AND LOANS
OUTSTANDING BEGINNING OF YEAR O a''la,
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR 3<1 !o o
OUTSTANDING END OF FISCAL YEAR
23
EAST MARION FIRE DISTRICT
STATEMENT OF INDEBTEDNESS
SCHEDULE FOR REPORTING VARIABLE
DISCOUNTED, AND/OR NEGOTIATED BONDS
RATE,
& NOTES
(PLEASE COMPLETE A SEPARATE SCHEDULE FOR EACH
NEW DEBT
ISSUE)
FISCAL YEAR ENDED 2001 ONLY
EDP CODE RESPONSE.
-------- -----------
TYPE OF DEBT INSTRUMENT: PLEASE ENTER I FOR A
BOND, 2 FOR A BOND ANTICIPATION NOTE,
OR 3 FOR OTHER NOTES.
6PKOD
AMOUNT OF ISSUE
6PPR
0 00
WAS THIS ISSUE SOLD COMPETITIVELY OR THROUGH
NEGOTIATED SALE? PLEASE ENTER 1 IF SOLD
COMPETITIVELY, 2 IF NEGOTIATED SALE.
6PTOS
DATE OF ISSUE
6PDT
Dol/ I
MONTH, DAY AND YEAR OF FINAL MATURITY
6PDM
TYPE OF INTEREST RATE: PLEASE ENTER 1 IF FIXED,
2 IF VARIABLE, 3 IF SOLD AT DISCOUNT.
6PTIR
24
EAST MARION FIRE DISTRICT
INVESTMENT CERTIFICATION
DEFINITIONS
REPURCHASE AGREEMENT - A GENERIC TERM FOR AN AGREEMENT IN WHICH A
GOVERNMENT ENTITY (BUYER -LENDER) TRANSFERS CASH TO A BROKER-DEALER OR
FINANCIAL INSTITUTION (SELLER -BORROWER.), THE BROKER-DEALER OR FINANCIAL
INSTITUTION TRANSFERS SECURITIES TO THE ENTITY AND PROMISES TO REPAY THE
CASH PLUS'INTEREST IN EXCHANGE FOR THE SAME SECURITIES OR FOR DIFFERENT
SECURITIES.
REVERSE REPURCHASE AGREEMENT - AN AGREEMENT IN WHICH A BROKER-DEALER OR
FINANCIAL INSTITUTION (BUYER -LENDER) TRANSFERS CASH TO A GOVERNMENT ENTITY
(SELLER -BORROWER); THE ENTITY TRANSFERS SECURITIES TO THE BROKER-DEALER OR
FINANCIAL INSTITUTION AND PROMISES TO REPAY THE CASH PLUS INTEREST IN
EXCHANGE FOR THE SAME SECURITIES OR DIFFERENT SECURITIES.
INSTRUCTIONS
------------
PLEASE PUT 1 IN THE RESPONSE COLUMN NEXT TO THE APPROPRIATE ANSWERS IN
QUESTIONS 1, 2, AND 3 FOR THE INVESTMENT CERTIFICATION SCHEDULE.
EDPCODE RESPONSE
1) HAS YOUR LOCAL GOVERNMENT ADOPTED AN INVESTMENT
POLICY AS REQUIRED BY GENERAL MUNICIPAL LAW,
SECTION 39? s
YES
9ZPOLY
NO
9ZPOLN
2) IF THE ANSWER TO NUMBER 1 IS YES, PLEASE INDICATE
WHICH OF THE FOLLOWING INVESTMENTS ARE PERMITTED
BY YOUR INVESTMENT POLICY.
* OBLIGATIONS OF THE UNITED STATES
9ZINV1
* OBLIGATIONS OF U.S. GOVERNMENT AGENCIES,
GUARANTEED BY THE UNITED STATES GOVERNMENT.
9ZINV2
* OBLIGATIONS OF THE STATE OF NEW YORK
9ZINV3
* OBLIGATIONS OF OTHER NEW YORK STATE
LOCAL GOVERNMENTS
9ZINV4
* OTHERS (SPECIFY)
9ZINV3
29
EAST MARION FIRE DISTRICT
INVESTMENT CERTIFICATION
3) ARE REPURCHASE AGREEMENTS AUTHORIZED BY YOUR
. INVESTMENT POLICY?
4) DO YOU ENGAGE IN REVERSE REPURCHASE
AGREEMENTS?
EDPCODE RESPONSE
YES
9ZREPOY
NO
9ZREPON I
YES
9ZRVREY
NO
9ZRVREN
SIGNATURE
A \ I 1
TITLE
i - 1
PHONE NUMBER l Co
3
30
BANK RECONCILIATION
INCLUDE ALL CHECKING, SAVINGS AND C.D. ACCOUNTS
- BANK
ADD: LESS:
ADJUSTED
ACCOUNT
BANK
DEPOSITS OUTSTANDING
BANK
NUMBER
BALANCE
IN TRANSIT CHECKS
BALANCE
a s L(b k 135 7
I LIg'%
L($ O
3aaLlU114��c
9 ►
15y�
s
j
EDP CODE
TOTAL ADJUSTED
BANK BALANCE
--------
PETTY CASH
ADJUSTMENTS (SPECIFY)
TOTAL CASH 9ZCASH
TOTAL CASH BALANCE ALL FUNDS 9ZCASHB
* MUST BE EQUAL
4_
31
EAST MARION FIRE DISTRICT
LOCAL GOVERNMENT QUESTIONNAIRE
PLEASE ENTER 1 FOR ALL YES RESPONSES
PLEASE ENTER 2 FOR ALL NO RESPONSES
EDP
CODE
RESPONSE
1)
DOES YOUR MUNICIPALITY HAVE A WRITTEN PROCUREMENT
POLICY?
9ZPRP
2)
HAVE THE FINANCIAL STATEMENTS FOR YOUR MUNICIPALITY
BEEN IDEPENDENTLY AUDITED?
9ZACO
IF NOT, ARE YOU PLANNING ON HAVING AN AUDIT
CONDUCTED?
9ZACC
3)
DOES YOUR .LOCAL GOVERNMENT PARTICIPATE IN AN
INSURANCE POOL WITH OTHER LOCAL GOVERNMENTS?
9ZLY31
4)
DOES YOUR LOCAL GOVERNMENT PARTICIPATE IN AN
INVESTMENT POOL WITH OTHER LOCAL GOVERNMENTS?
9ZLY50
5)
DOES YOUR MUNICIPALITY HAVE A LENGTH OF SERVICE
AWARD PROGRAM CLOSAP) FOR VOLUNTEER FIREFIGHTERS?
9ZLOSAP
6)
DOES YOUR MUNICIPALITY HAVE A CAPITAL PLAN?
9ZCAP
7)
a
HAS YOUR MUNICIPALITY PREPARED A DOCUMENTED RISK
ASSESSMENT?
9ZDRA
IF YES, HAS YOUR MUNICIPALITY USED THE RE9bLTS TO
DESIGN THE SYSTEM OF INTERNAL CONTROLS?
9ZINC
8)
HAVE YOU HAD A CHANGE IN CHIEF EXECUTIVE OR CHIEF
FISCAL OFFICER DURING THE LAST YEAR?
9ZMAML
9)
DOES YOUR MUNICIPALITY HAVE ACCESS TO THE INTERNET?
9ZINTE
DOES YOUR MUNICIPALITY HAVE AN OFFICIAL E-MAIL
ADDRESS?
9ZEMAIL
vZ
IF YES, WHAT IS IT?
DOES THE CHIEF FISCAL OFFICER HAVE A SEPARATE E-MAIL
ADDRESS?
9ZCFOE
IF YES, WHAT IS IT?
DO YOU HAVE A WEB SITE?
9ZWEB
IF YES, WHAT IS THE OFFICIAL WEB SITE ADDRESS FOR
YOUR MUNICIPALITY?
32