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HomeMy WebLinkAbout1990 FIFD (2) • . MEMO JUN 31991 Setsheld ifywr, elmit f FISHERS ISLAND FERRY DISTRICT FINANCIAL STATEMENTS DECEMBER 31 , 1990 & 1989 • DOHERTY, BEALS & BANKS, P.C. CERTIFIED PUBLIC ACCOUNTANTS NEW LONDON, CONNECTICUT • • (203)443-2033 DOHERTY, BEALS & BANKS. P. C. CERTIFIED PUBLIC ACCOUNTANTS 187 WILLIAMS STREET POST OFFICE BOX 59 NEW LONDON. CONNECTICUT 06320 May 13 , 1991 Board of Commissioners Fishers Island Ferry District Fishers Island, NY 06390 We have audited the financial statements of the Fishers Island Ferry District as of and for the year ended December 31 , 1990 , and have issued our report thereon dated May 13 , 1991 . We conducted our audit in accordance with generally accepted auditing standards and the standards for financial audits con- tained in Government Auditing Standards issued by the Comptroller General of the United States . In planning and performing our audit of the Fishers Island Ferry District, we considered its internal control structure in order to determine our auditing procedures for the purpose of ex- pressing our opinion on the financial statements and not to provide assurance on the internal control structure. The management of the Fishers Island Ferry District is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, as- surance that the assets are safeguarded against loss from un- authorized use or disposition, and that transactions are executed in accordance with management ' s authorization and recorded properly to permit the preparation of financial statements in ac- cordance with generally accepted accounting principles . Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become in- adequate because of changes in conditions or that the effective- ness of the design and operation of policies and procedures may deteriorate. For the purpose of this report, we have classified the sig- nificant internal control structure policies and procedures in the following categories: Cash Receipts , Purchasing, Accounts Payable, Cash Disbursements , Payroll , Property and Equipment, General Ledger, and External Financial Reporting. 411 . Board of Commissioners Fishers Island Ferry District May 13 , 1991 Page 2 For all of the control categories listed above, we obtained an understanding of the design of relevant policies and proce- dures and whether they have been placed in operation and we assessed control risk. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control struc- ture that might be material weaknesses under standards estab- lished by the American Institute of Certified Public Accountants . A material weakness is a condition in which the design or opera- tion of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or ir- regularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of per- forming their assigned functions. However, we noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. This report is intended for the information of the audit committee, management, and others within the organization and the Federal Aviation Administration. This restriction is not intended to limit the distribution of this report which, upon acceptance by the Federal Aviation Administration, is a matter of public record. Yours truly, DOHERTY, BEALS & BANKS , P.C. SLG:pl DOHERTY, BEALS & BANKS. P. C. • (203)443-2033 DOHERTY, BEALS & BANKS, P. C. CERTIFIED PUBLIC ACCOUNTANTS 187 WILLIAMS STREET POST OFFICE BOX 59 NEW LONDON.CONNECTICUT 06320 May 13 , 1991 Board of Commissioners Fishers Island Ferry District Fishers Island, NY 06390 We have audited the financial statements of Fishers Island Ferry District as of and for the year ended December 31 , 1990 , and have issued our report thereon dated May 13 , 1991 . We conducted our audit in accordance with generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States . Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance with laws , regulations , contracts , grants, and binding policies and procedures applicable to the Fishers Island Ferry District is the responsibility of management. As part of our audit, we performed tests of the Fishers Island Ferry District ' s compliance with certain provisions of laws , regulations, contracts, grants, and binding policies and procedures . However, it should be noted that we performed those tests of compliance as part of obtaining reasonable assurance about whether the financial statements are free of material misstatement; our objective was not to provide an opinion on compliance with such provisions. The results of our test indicate that with respect to the items tested, the Fishers Island Ferry District complied, in all material respects . With respect to items not tested, nothing came to our attention that caused us to believe that the Fishers Island Ferry Dis- trict had not complied, in all material respects , with the provisions. ♦i , 411 Board of Commissioners Fishers Island Ferry District May 13 , 1991 Page 2 This report is intended for the information of the audit committee, management, and others within the organization and the Federal Aviation Administration. This restriction is not intended to limit the distribution of this report which, upon acceptance by the Federal Aviation Administration, is a matter of public record. Yours truly, DOHERTY, BEALS & BANKS, P.C. SLG:pl DOHERTY, BEALS & BANKS, P. C. • • • RECEIVED JUN 3 1991 Sc,,4w• .l T,..., rr. .1. FISHERS ISLAND FERRY DISTRICT FINANCIAL STATEMEN'T'S - Independent Auditor's Report EXHIBIT A - Balance Sheets EXHIBIT B - Statements of Revenue and Expenses EXHIBIT C - Statements of Fund Balance EXHIBIT D - Statements of Cash Flows - Notes to Financial Statements 4 SCHEDULE 1 - Theatre and Airfield Schedule of Revenue and Expenses DOHERTY. BEALS & BANKS, P. C. (203)443.2033 • DOHERTY, BEALS & BANKS, P. C. CERTIFIED PUBLIC ACCOUNTANTS 187 WILLIAMS STREET POST OFFICE BOX 59 NEW LONDON. CONNECTICUT 06320 May 13, 1991 Board of Commissioners __-"44111, Fishers Island Ferry District Fishers Island, NY 06390 INDEPENDENT AUDITOR'S REPORT We have audited the accompanying Balance Sheets of the Fishers Island Ferry District as of December 31 , 1990, and 1989, and the related Statements of Revenue and Expenses, Fund Balance, and Cash Flows for the years then ended. These financial statements are the responsibility of the Fishers Island Ferry District's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and governmental audit standards. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Fishers Island Ferry District as of December 31 , 1990, and 1989, and the results of its operations for the years then ended, in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The Theatre and Airfield Schedule of Revenue and Expenses is presented for the purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. Yours truly, k-in� !�r2aa�Za c �a, �.c_, DOHERTY, BEALS & BANKS, P.C. SLG:pl Enclosures • • EXHIBIT A FISHERS ISLAND FERRY DISTRICT BALANCE SHEETS AS OF DECEMBER 31 ,_ 1990 AND 1989 ASSETS 1990 1989 CURRENT ASSETS: Cash in Banks $ 792,294 $ 811 ,665 Imprest Funds 1 ,450 1 ,450 -7111141 Special Cash Deposits 531 106 Grant Receivable 195,328 -0- Traffic and Car Prepayments 4,668 -0- Prepaid Expenses 37,877 61 ,208 Total Current Assets $1 ,032,148 $ 874,429 PROPERTY, PLANT, AND EQUIPMENT: Property, Plant, and Equipment $4,559,315 $4,268,977 Less: Accumulated Depreciation (1 ,271 ,222) (1 ,123,969) Total Property, Plant and Equipment $3,288,093 $3,145,008 TOTAL ASSETS $4,320,241 $4,019,437 LIABILITIES AND FUND BALANCE CURRENT LIABILITIES: Accounts Payable $ 64,783 $ 4,290 Traffic and Car -0- 347 Deferred Property Tax Revenue 25,524 -0- Current Portion Bonds Payable 60,000 60,000 Total Current Liabilities $ 150,307 $ 64,637 e LONG-TERM LIABILITIES: Bonds Payable (Net of Current Portion Above) 585,000 645,000 TOTAL LIABILITIES $ 735,307 $ 709,637 FUND BALANCE: (Exhibit C) 3,584,934 3,309,800 TOTAL LIABILITIES AND FUND BALANCE $4,320,241 $4,019,437 (SEE NOTES TO FINANCIAL STATEMENTS) DOHERTY. BEALS & BANKS. P. C. • • EXHIBIT B FISHERS ISLAND FERRY ISTRICT STATEMENT OF REVENUE AND EXPENSES FOR THE YEARS ENDED DECEMBER 31 , 1990 AND 1989 1990 1989 OPERATING REVENUE: Ferry Service Revenue $ 803,318 $ 856,457 Charter Service 86,634 96,451 Mail Revenue 14,814 13,962 Miscellaneous Voyage Revenue 12,642 7,922 Total Operating Revenue $ 917,408 $ 974,792 OPERATING EXPENSES: Crew and Purser Salaries $ 346,474 $ 326,881 Fuels and Lubricants 100,586 91 ,014 Vessel Maintenance 40,961 40,443 Building and Equipment Maintenance 20,032 14,285 Supplies 12,637 12,412 Other Terminal Expense 6,618 4,475 Local Transfers 3,550 3,300 Other Vessel Expense -0- 896 Commissioners' and Manager's Salaries 58,996 55,025 Clerical Salaries 30,615 28,520 Insurance Expense 151 ,073 155,806 Payroll Taxes 32,748 30,285 Pensions 7,616 16,805 Utilities 13,096 9,006 Property Taxes 8,716 4,304 Legal and Accounting 4,860 5,719 Office Supplies 7,585 4,830 Stationery and Printing 6,260 3,248 Other General Expense 660 -0- Total Operating Expense $ 853,083 $ 807,254 EXCESS REVENUES OVER EXPENSES FROM VESSEL OPERATIONS BEFORE DEPRECIATION $ 64,325 • $ 167,538 Less Depreciation (143,096) (119,241 ) EXCESS REVENUES OVER EXPENSES (DEFICIT) FROM VESSEL OPERATIONS $ (78,771 ) $ 48,297 OTHER REVENUE AND EXPENSES: Property Tax Revenue $ 127,400 $ 133,201 Interest Income 59,612 59,142 Grant Revenue 226,792 226,771 Theatre Revenue (Deficit) (Net) (Schedule 1 ) 1 ,882 ( 12,105) Airfield Deficit (Net) (Schedule 1 ) (7,987) (5,354) Interest Expenses (53,794) (57,528) Total Other Revenue and Expenses $ 353,905 $ 344,127 EXCESS REVENUES OVER EXPENSES $ 275,134 $ 392,424 (SEE NOTES TO FINANCIAL STATEMENTS) DOHERTY. BEALS & BANKS. P. C. • S EXHIBIT C FISHERS ISLAND FERRY DISTRICT STATEMENTS OF FUND BALANCE FOR THE YEARS ENDED DECEMBER 31 , 1990 AND 1989 1990 1989 FUND BALANCE - BEGINNING $3,309,800 $2,917,376 EXCESS REVENUE OVER EXPENDITURES (Exhibit B) 275,134 392,424 FUND BALANCE - ENDING $3,584,934 $3,309,800 (SEE NOTES TO FINANCIAL STATEMENTS) DOHERTY. BEALS & BANKS. P. C. • EXHIBIT D FISHERS ISLAND FERRY DISTRICT STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31 , 1990 AND 1989 1990 1989 CASH FLOWS FROM OPERATING ACTIVITIES: Excess Revenue Over Expenses - Per $ 275,134 $ 392,424 Exhibit B Adjustments to Reconcile Net Income to Net 40 Cash Provided By Operating Activities: Depreciation - Operating 143,096 119,241 Depreciation - Airfield 4,158 5,959 Change in Current Assets and Liabilities: -0- (Increase) Decrease in Receivables (199,997) (Increase) Decrease in Prepaid Expenses 23,331 (960) Increase (Decrease) in Accounts Payable 60,493 (10, Increase (Decrease) in Other Liabilities 25,177 (3,446) Net Cash Provided By Operating Activities $ 331 ,392 $ 502,842 CASH FLOWS FROM INVESTING ACTIVITIES: Improvements to Property, Plant and Equipment $(290,338) $ (364,160) CASH FLOWS FROM FINANCING ACTIVITIES: Decrease in Bonds Payable $ (60,000) - $ (60,000) NET INCREASE (DECREASE) IN CASH $ (18,946) $ 78,682 40 CASH BALANCE BEGINNING 813,221 734,539 CASH BALANCE END $ 794,275 $ 813,221 (SEE NOTES TO FINANCIAL STATEMENTS) DOHERTY. BEALS & BANKS. P. C. 4 S FISHERS ISLAND FERRY DISTRICT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1990 AND 1989 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: g. The Fishers Island Ferry District operates through the Town of Southold as an organization exempt from income tax. The Fishers Island Ferry District's function is to provide residents of Fishers Island with transportation to and from Fishers Island, New York and New London, Connecticut. BASIS OF ACCOUNTING: The Fishers Island Ferry District uses the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred. CASH EQUIVALENTS: Cash Equivalents as used in the Statement of Cash Flows (Exhibit D) are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash. DEPRECIATION: Depreciation of property and equipment is charged to income over their estimated lives by using the straight-line method. Depreciation for the years ended December 31 , 1990, and 1989, is $147,254 and $125,200 respectively. 41 PENSION: The Fishers Island Ferry District contributed to the New York State Employees Retirement System for substantially all full-time employees. Pension expense for the years ended December 31 , 1990, and 1989, is $7,616 and $16,805 respectively. DOHERTY. BEALS & BANKS, P. C. • • FISHERS ISLAND FERRY DISTPCT NOTES TO FINANCIAL STATEMENTS DECEMBER 31 , 1990 AND 1989 (PAGE 2) 2. BONDS PAYABLE: 1990 1989 Munnatucket Debt Service: Serial Bonds maturing and payable annually with interest at 5.9% 10 per annum. $ 245,000 $ 280,000 Race Point Debt Service: Serial Bonds maturing and payable annually with interest at 9.1% per annum. 400,000 425,000 Total Bonds Payable $ 645,000 $ 705,000 The following are the maturities of bonds payable for each of the next five years. 1991 $ 60,000 1992 60,000 1993 60,000 1994 60,000 1995 60,000 3. GRANT REVENUE: 1990 1989 Federal Aviation Administration Grant: The Fishers Island Ferry District received funds from the Federal Aviation Administration for reimbursement of expenditures to study the airport's traffic and prepare an airport layout plan in 1989 and engineering and construction in 1990. 40 Grant Amount $ 226,792 $ 26,771 New York State Department of Transportation Grant: The Fishers Island Ferry District received funds from the New York State Department of Trans- portation for Harbor and Dock improvements in the Fishers Island Ferry District. Grant Amount -0- 200,000 Total Grant Revenue $ 226,792 $ 226,771 DOHERTY. BEALS & BANKS. P. C. 111 FISHERS ISLAND FERRY DISTRICT NOTES TO FINANCIAL STATEMENTS DECEMBER 31 , 1990 AND 1989 (PAGE 3) 4. PROPERTY, PLANT AND EQUIPMENT: Property, plant and equipment consists of the following classes AI of assets: 1990 1989 LAND $ 41 ,717 $ 41 ,717 DOCKS AND DOLPHINS 725,374 725,374 VESSEL - MUNNATAUKET 904,357 904,357 VESSEL - RACE POINT 1 ,398,012 1 ,398,012 BUILDINGS AND IMPROVEMEENTS 1 ,402,273 1 ,152,798 OFFICE EQUIPMENT 59,807 18,945 TERMINAL EQUIPMENT 27,775 27,775 Total Cost $4,559,315 $4,268,977 5. CONTINGENT LIABILITY: As a result of a 1986 plane crash at the Fishers Island Ferry District's airport, a number of lawsuits have been initiated. The • Ferry District's legal counsel was consulted and is under the opinion that there is a remote possibility of a future liability to the Ferry District, but that any liability incurred for damages would not exceed the insurance coverage. DOHERTY. BEALS & BANKS. P. C. • • SCHEDULE 1 FISHERS ISLAND FERRY DISTRICT THEATRE AND AIRFIELD SCHEDULE OF REVENUE AND EXPENSES FOR THE YEARS ENDED DECEMBER 31 , 1990 AND 1989 1990 1989 THEATRE OPERATION THEATRE REVENUE $ 15,025 $ 14,403 THEATRE EXPENSES: Film Rental $ 6,708 $ 6,072 Payroll 4,889 4,659 Utilities 462 693 Repairs and Maintenance 797 15,037 Miscellaneous 287 47 Total Expenses $ 13,143 $ 26,508 THEATRE REVENUE (DEFICIT) $ 1 ,882 $ ( 12,105) AIRFIRLD OPERATION AIRFIELD REVENUE $ 11,845 $ 16,851 AIRFIELD EXPENSES: Repairs and Maintenance $ 7,510 $ 10,453 Insurance 6,500 5,500 Utilities 914 293 Miscellaneous 750 -0- Depreciation 4,158 5,959 Total Expense $ 19,832 $ 22,205 AIRFIELD REVENUE (DEFICIT) $ (7,987) $ (5,354) (SEE NOTES TO FINANCIAL STATEMENTS) DOHERTY, BEALS & BANKS. P. C. • COUNTY OF SUFFOLK STATE OF NEW YORK ss: LEGAL.NOTICE NOTICE IS HEREBY Patricia Wood, being duly sworn, says that she is the 'GIVEN that the Annual Finan- cialReportoftheSupervisorof Editor, of THE LONG ISLAND TRAVELER-WATCHMAN, the Town of Southold for the a public newspaper printed at Southold, in Suffolk County; year Southold1990 is fileClerk's in the and that the notice of which the annexed is aprinted copy, Town Office. This report is available for has been published in said Long Island Traveler-Watchman public inspection and copying (at a cost of$.25 per page)dur- once each week for weeks ing regular business hours at the —7 c4— Town Clerk's Office, Main successively, commencing on the Road, Southold, New York. DATED: February 27, 1991. )7 JUDITH T. TERRY clay of / /�'' , 19 9' SOUTHOLD TOWN CLERK lx, 3/7/91 (2) Sworn to before me this clay of • /0,0 , 19aa.„4„.„, a . c Notary Public BARBARA A. SCHNEIDER NOTARY PUBLIC, State of New York No. 4806846 Qualified in Suffolk Copnty// Commission Expires r/3 LEGAL NOTICE STATE OF NEW YORK) NOTICE IS BFP RY GIVEN )SS: that the Annu ssiReport of COUNTY OF SUFFOLK) the Supervisor of thee Town of it Southold for the year-1990 is on file in the Southold Town Clerk's Office. This report is available for public in- SHARON ROCK of Mattituck, in spection and copying(at a cost of said County, being duly sworn,says that he/she is Principal 5.25 per pagepduring regular busi- ness hours at the Town Clerk's Of- Clerk of THE SUFFOLK TIMES, a Weekly Newspaper, fice, Main Road, Southold,New published at Mattituck, in the Town of Southold, County of York. DATED:February,27,1991. Suffolk and State of New York,and that the Notice of which JUDITH T.TERRY the annexed is a printed copy,has been regulary published in SourHow TowN cultic 6968-1TM7 said Newspaper once each week for 1 weeks successively, commencing on the 7 day of March 1991 4//lit.d.A.C7 ( It Principal Clerk ctit,../44(/ 6.0.___ Sworn to1 e ./me is g II � C,r� '':,,,,1 Cyt' ''��� ' 'I dayof . / I 19 (/ ,i:„`t-t;5'--,,et, � �,�;�:.;L L !. I 9a J k 110 • STATE OF NEW YORK) SS: COUNTY OF SUFFOLK) JUDITH T. TERRY, Town Clerk of the Town of Southold, New York, being duly sworn, says that on the 28th day of February 1991 she affixed a notice of which the annexed printed notice is a true copy, in a proper and substantial manner, in a most public place in the Town of Southold, Suffolk County, New York, to wit: Town Clerk's Bulletin Board, Southold Town Hall, Main Road, Southold, New York 11971. Legal Notice, Annual Financial Report of the Supervisor of the Town of Southold for the year 1990 is on file in the Southold Town Clerk's Office and available for public inspection. Judith T. Terry Southold Town Clerk Sworn to before me this 28th day of February19 91 -z)L u_ (2.6-(1,0..eir) Notary Public UNDAJ.COOPER Notary Public,State of New York No.4822563,Suffolk County Term Exraires Oocernbor 31, 1 9_ ± . • LEGAL NOTICE NOTICE IS HEREBY GIVEN that the Annual Financial Report of the Supervisor of the Town of Southold for the year 1990 is on file in the Southold Town Clerk's Office. This report is available for public inspection and copying (at a cost of $.25 per page) during regular business hours at the Town Clerk's Office, Main Road, Southold, New York. DATED: February 27, 1991 . JUDITH T. TERRY SOUTHOLD TOWN CLERK * * * PLEASE PUBLISH ONCE, MARCH 7, 1991, AND FORWARD TWO (2) AFFIDAVITS OF PUBLICATION TO JUDITH TERRY, TOWN CLERK, TOWN HALL, MAIN ROAD, SOUTHOLD, NEW YORK 11971 . Copies to the following: The Suffolk Times The Long Island Traveler-Watchman Town Board Members Town Clerk's Bulletin Board • " .tet u' Li �-- LEGAL NOTICE NOTICE IS HEREBY GIVEN that the Annual Financial Report of the Supervisor of the Town of Southold for the year 1990 is on file in the Southold Town Clerk's Office. This report is available for public inspection and copying (at a cost of $.25 per page) during regular business hours at the Town Clerk's Office, Main Road, Southold, New York. DATED: February 27, 1991 . JUDITH T. TERRY SOUTHOLD TOWN CLERK * * * PLEASE PUBLISH ONCE, MARCH 7, 1991 , AND FORWARD TWO (2) AFFIDAVITS OF PUBLICATION TO JUDITH TERRY, TOWN CLERK, TOWN HALL, MAIN ROAD, SOUTHOLD, NEW YORK 11971 . Copies to the following: The Suffolk Times The Long Island Traveler-Watchman Town Board Members Town Clerk's Bulletin Board .-„Ladolte.f 111 3 / ( LEGAL NOTICE NOTICE IS HEREBY GIVEN that the Annual Financial Report of the Supervisor of the Town of Southold for the year 1990 is on file in the Southold Town Clerk's Office. This report is available for public inspection and copying (at a cost of $.25 per page) during regular business hours at the Town Clerk's Office, Main Road, Southold, New York. DATED: February 27, 1991 . JUDITH T. TERRY SOUTHOLD TOWN CLERK * * * PLEASE PUBLISH ONCE, MARCH 7, 1991 , AND FORWARD TWO (2) AFFIDAVITS OF PUBLICATION TO JUDITH TERRY, TOWN CLERK, TOWN HALL, MAIN ROAD, SOUTHOLD, NEW YORK 11971 . Copies to the following: The Suffolk Times The Long Island Traveler-Watchman Town Board Members Town Clerk's Bulletin Board ALL NUMBERS IN THIS RWIRRT MUST BE ROUNDED TO TH410 NEAREST DOLLAR MOWED ANNUAL FINANCIAL REPORT FEB 2 7 1991 UPDATE DOCUMENT Sou hold FOR THE TOWN OF SOUTHOLD COUNTY OF SUFFOLK FOR THE FISCAL YEAR ENDED 1990 • *************************************************************************** *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. 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 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 D1VTSION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 1 ' II L L L_ • • e L L_ L. • • *C4IIIFICATION OF FISCAL OFFICIO I , Scott L. Harris , CERTIFY THAT I AM THE CHIEF FISCAL OFFICER AND THAT THE INFORMATION INCLUDED HEREIN IS TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF . / S�T U E Supervisor TITLE 53095 Main Road OFFICIAL ADDRESS Southold, New York 11971 OFFICIAL ADDRESS Febraury 26, 1991 DATE ( 516 ) 765-4333 OFFICE TELEPHONE NUMBER *INQUIRY* IF YOU HAVE ANY QUESTIONS RELATING TO THIS DOCUMENT PLEASE CALL : FILING REQUIREMENTS (518) 474-4014 ACCOUNTING REQUIREMENTS (518) 474-6023 *PLEASE MAIL COMPLETED DOCUMENT TO : STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS BUREAU OF MUNICIPAL RESEARCH AND STATISTICS GOV. ALFRED E . SMITH STATE OFFICE BUILDING ( 10TH FLOOR) ALBANY, NEW YORK 12236 ATTENTION : JEFFREY MADEJ 2 • • e L_ 0 • L *FINANCIAL SECTION * FINANCIAL INFORMATION •R THE FOLLOWING FUNDS AND.COUNT GROUPS WAS INCLUDED IN THE ANNUAL FINANCIAL REPORT FILED BY YOUR GOVERNMENT FOR THE FISCAL YEAR ENDED 1989 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 1990 : (A) GENERAL FUND (B) GENERAL TOWN OUTSIDE VILLAGE (CD) SPECIAL GRANT FUND (DA) TOWNWIDE HIGHWAY FUND (DB) PART TOWN HIGHWAY FUND (H) CAPITAL PROJECTS FUND (K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION (SS) SPECIAL DISTRICT(S) - SEWER (SW) SPECIAL DISTRICT(S) - WATER (TA) AGENCY FUND (W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS (CS) RISK RETENTION FUND ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 1989 REPRESENT THE DATA FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE NECESSARY. IF ANY FUNDS WERE USED IN 1990 THAT WERE NOT USED IN 1989, 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 SECTIONS: 1) STATEMENT OF INDEBTEDNESS 2) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS 3) REAL PROPERTY TAX LEVY AND RELATED INFORMATION 4) AUDIT SURVEY 5) SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS 6) NOTICE OF TORT CLAIMS 7) LIABILITY INSURANCE QUESTIONAIRE ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR. 3 • 1 1' L_ L L • • e L �. L L O • L • • *** FINANCIAL SECTION *** 1 1 ' L L • • e L. • • • ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH $28 , 011 A200 $ 14,014 . CASH IN TIME DEPOSITS 87,677 A201 349,272 PETTY CASH 450 A210 250 A A TOTAL CASH 116 , 138 363,536 TAXES RECEIVABLE CURRENT 8, 712 A250 A A TOTAL TAXES RECEIVABLE (NET) 8, 712 ACCOUNTS RECEIVABLE 42 , 738 A380 148,829 A A 148,829 TOTAL OTHER RECEIVABLES (NET) 42 ,738 STATE & FEDERAL OTHER 21 ,562 A410 25,732 A A TOTAL STATE AND FEDERAL AID RECEIVABLES 21 ,562 25,732 DUE FROM OTHER FUNDS 80 , 793 A391 4,580 A A TOTAL DUE FROM OTHER FUNDS 80 , 793 4,580 DUE FROM OTHER GOVERNMENTS 333 , 375 A440 269,091 A A TOTAL DUE FROM OTHER GOVERNMENTS 333 , 375 269,091 PREPAID EXPENSES 748 A480 1,447 A A TOTAL PREPAID EXPENSES 748 1,447 5 L L 11 • e L_ L. • • L • ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS $ TOTAL ASSETS 604, 066 813,215 6 L_ • G e L 0 • • ANNUAL UPDATE DOCUMENS FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE * 174 , 027 A600 S 142,301 A A TOTAL ACCOUNTS PAYABLE 174, 027 142,301 DUE TO OTHER FUNDS 55 ,275 A630 A A TOTAL DUE TO OTHER FUNDS 55,275 DUE TO OTHER GOVERNMENTS 4 ,299 A631 2,870 Due To Retirement Systems A 637 721 A TOTAL DUE TO OTHER GOVERNMENTS 4,299 3,591 DEFERRED REVENUES 3 ,848 A691 761,749 A A TOTAL DEFERRED REVENUES 3 , 848 761,749 TOTAL TOTAL LIABILITIES 237,449 907,641 UNRESERVED FUND BALANCE APPROPRIATED 700 , 000 A910 A A TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 700 , 000 UNRESERVED FUND BALANCE UNAPPROPRIATED -333 , 383 A911 (111,533) A A TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED -333 , 383 (111,533) 7 I I ' • • e L • • . ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY Reserve-Retirement Credits A825 $ 17,107 TOTAL Reserved Fund Balance 17,107 TOTAL FUND EQUITY 366 ,617 (94,426) TOTAL LIABILITIES AND FUND EQUITY 604, 066 813,215 8 1 1 ' L f G C L • • L L • ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES 52 ,857 , 979 A1001 5 2,588,086 A A TOTAL REAL PROPERTY TAXES 2 ,857, 979 2,588,086 OTHER PAYMENTS IN LIEU OF TAXES 6 ,513 A1081 6,730 INTEREST & PENALTIES ON REAL PROP TAXES 34 , 363 A1090 26,713 A A TOTAL REAL PROPERTY TAX ITEMS 40 ,876 33,443 CLERK FEES 4 , 081 A1255 4,307 CHARGES-PROGRAMS FOR THE AGING 69 , 098 A1972 76,324 SPECIAL RECREATIONAL FACILITY CHARGES 72 , 149 A2025 7,837 REFUSE & GARBAGE CHARGES 403,643 A2130 578,857 A A TOTAL DEPARTMENTAL INCOME 548, 971 667,325 GENERAL SERVICES, INTER GOVERNMENT 7,630 A2210 17,864 PROGRAMS FOR AGING, OTHER GOVTS 202,529 A2351 192,270 A A TOTAL INTERGOVERNMENTAL CHARGES 210 , 159 210,134 INTEREST AND EARNINGS 147, 163 A2401 108,287 COMMISSIONS 59 A2450 118 A A TOTAL USE OF MONEY AND PROPERTY 147,222 108,405 9 ;� L L • • e L L L c L • • 411 ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES BINGO LICENSES 53, 044 A2540 5 2,940 DOG LICENSE FUND APPORTIONMENT 11 , 139 A2544 12,061 PERMITS, OTHER 72,615 A2590 60,206 A A TOTAL LICENSES AND PERMITS 86 , 798 75,207 FINES AND FORFEITED BAIL 40 , 101 A2610 46,543 FORFEITURES OF DEPOSITS 400 A2620 1,050 A A TOTAL FINES AND FORFEITURES 40 ,501 47,593 SALES OF SCRAP & EXCESS MATERIALS 2 , 771 A2650 3.164 MINOR SALES 139 A2655 2.454 A A TOTAL SALE OF PROPERTY AND COMPENSATION FOR LOSS 2, 910 5.618 REFUNDS OF PRIOR YEAR ' S EXPENDITURES 6 , 145 A2701 44,415 GIFTS AND DONATIONS 732 A2705 56,127 A A TOTAL MISCELLANEOUS LOCAL SOURCES 6 ,877 100,542 ST AID, REVENUE SHARING 225 ,889 A3001 225,889 ST AID, MORTGAGE TAX 607 , 746 A3005 492,901 ST AID - OTHER (SPECIFY) 120 A3089 120 ST AID, RECREATION FOR ELDERLY 2 , 120 A3801 6,600 ST AID, YOUTH PROGRAMS 21 , 100 A3820 21,095 A A TOTAL STATE AID 856 , 975 746,605 10 L. L. L. • • e L L 0 40 t • ANNUAL UPDATE DOCUMENS FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES FEDERAL AID - OTHER 536 ,991 A4089 5 73,071 A A TOTAL FEDERAL AID 36 , 991 73,071 TOTAL TOTAL REVENUES 4,836 ,259 4,656,029 TRANSFERS 103 , 000 A5031 18,625 A A TOTAL INTERFUND TRANSFERS 103 , 000 18,625 Retirement System Credits A5060 38,307 TO TAL Retirement System Credits 38,307 TOTAL OTHER SOURCES 103 , 000 56.932 TOTAL DETAIL REVENUES AND OTHER SOURCES 4, 939 ,259 4,712,961 11 1 1 ' • • e L L L... L • • L. L. L 0 ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES LEGISLATIVE BOARD, PERS SERV $73, 156 A1010 . 1 $ 76,812 LEGISLATIVE BOARD, CONTR EXPEND 89 , 374 A1010 . 4 63,316 A TOTAL LEGISLATIVE BOARD 162 ,530 A1010 . 0 140,128 MUNICIPAL COURT, PERS SERV 185, 149 A1110 . 1 195,718 MUNICIPAL COURT, EQUIP & CAP OUTLAY 783 A1110 . 2 5,210 MUNICIPAL COURT, CONTR EXPEND 21 , 933 A1110 . 4 19,734 A TOTAL MUNICIPAL COURT 207 , 865 A1110 . 0 220,662 SUPERVISOR ,PERS SERV 82, 362 A1220 . 1 81,208 SUPERVISOR,EQUIP & CAP OUTLAY 16 ,800 A1220 . 2 1,652 SUPERVISOR,CONTR EXPEND 8 , 326 A1220 . 4 7,348 A TOTAL SUPERVISOR 107 , 488 A1220 . 0 90,208 DIR OF FINANCE , PERS SERV 161 ,899 A1310 . 1 153,759 DIR OF FINANCE , EQUIP & CAP OUTLAY 569 A1310 . 2 490 DIR OF FINANCE , CONTR EXPEND 6 , 138 A1310 . 4 3,203 A TOTAL DIRECTOR OF FINANCE 168 ,606 A1310 . 0 157,452 AUDITOR , CONTR EXPEND 12, 000 A1320 . 4 12,500 A TOTAL AUDITORS 12, 000 A1320 . 0 12,500 TAX COLLECTION,PERS SERV 46 ,556 A1330 . 1 48,555 TAX COLLECTION,EQUIP & CAP OUTLAY 246 A1330 . 2 TAX COLLECTION,CONTR EXPEND 15,249 A1330 . 4 5,881 A TOTAL TAX COLLECTION 62 , 051 A1330 . 0 54,436 ASSESSMENT, PERS SERV 146 ,563 A1355 . 1 149,133 ASSESSMENT, EQUIP & CAP OUTLAY 1 , 102 A1355 . 2 627 ASSESSMENT, CONTR EXPEND 18 ,429 A1355 . 4 25,237 A 12 � LI L. L.. • • e • • 0 ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES TOTAL ASSESSMENT 5166 , 094 A1355 . O $ 174,997 CLERK ,PERS SERV 135 , 723 A1410 . 1 145,646 CLERK ,EQUIP & CAP OUTLAY 1 , 049 A1410 .2 CLERK ,CONTR EXPEND 10 ,418 A1410 . 4 7,840 A TOTAL CLERK 147 , 190 A1410 . 0 153,486 LAW, PERS SERV 81 ,810 A1420 . 1 80,902 LAW, EQUIP & CAP OUTLAY 1 , 008 A142O . 2 218 LAW, CONTR EXPEND 29 ,892 A1420 . 4 20,886 A TOTAL LAW 112 , 710 A1420 . 0 102,006 ENGINEER , PERS SERV 6 ,569 A144O . 1 6,923 ENGINEER , EQUIP & CAP OUTLAY 54 A1440 . 2 ENGINEER , CONTR EXPEND 58 A1440 . 4 758 A TOTAL ENGINEER 6 , 681 A144O . 0 7,681 PUBLIC WORKS ADMIN , PERS SERV 34 ,652 A1490 . 1 52,675 PUBLIC WORKS ADMIN , CONTR EXPEND 239 A1490 . 4 207 Public Works Admin, Equipment A 1490.2 966 TOTAL PUBLIC WORKS ADMINISTRATION 34 ,891 A1490 . 0 53,848 BUILDINGS, PERS SERV 93 , 853 A1620 . 1 101,765 BUILDINGS, EQUIP & CAP OUTLAY 158 ,898 A1620 .2 3,552 BUILDINGS, CONTR EXPEND 267 ,830 A162O . 4 188,653 A TOTAL BUILDINGS 520 ,581 A162O . 0 293,970 CENTRAL DATA PROCESS & CAP OUTLAY 30 , 304 A1680 . 2 10,215 CENTRAL DATA PROCESS, CONTR EXPEND 12 , 113 A1680 . 4 37,355 A TOTAL CENTRAL DATA PROCESSING 42 ,417 A1680 . O 47,570 UNALLOCATED INSURANCE , CONTR EXPEND 231 , 094 A191O . 4 257,711 13 I I ' L L L • • e L L L L • • t_ i • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES A S TOTAL UNALLOCATED INSURANCE 231 , 094 A1910 . 0 257,711 MUNICIPAL ASSN DUES, CONTR EXPEND 917 A1920 . 4 500 A TOTAL MUNICIPAL ASSN DUES 917 A1920 . 0 500 Central Copying & Mailings Equip. A 1670.2 4,999 Central Copying & Mailing, Contr Expend A 1670.4 42,711 Contributions to New York State, Contr Expend A 1996.4 77,065 A A TOTAL GENERAL GOVERNMENT SUPPORT 1 , 983 , 115 1,891,930 POLICE , PERS SERV 44 , 142 A3120 . 1 39,088 POLICE , CONTR EXPEND 24 A3120 .4 54 A TOTAL POLICE DEPARTMENT 44 , 166 A3120 . 0 39,142 TRAFFIC CONTROL , CONTR EXPEN 12 ,526 A3310 . 4 8,336 A TOTAL TRAFFIC CONTROL 12 ,526 A3310 . 0 8,336 CONTROL OF ANIMALS, CONTR EXPEND 81 ,403 A3510 . 4 87,099 Control of Animals, Equipment A 3510.2 4,995 TOTAL CONTROL OF DOGS 81 ,403 A3510 . 0 92,094 EXAMINING BOARDS, PERS SERV 1 ,515 A3610 . 1 233 EXAMINING BOARDS, CONTR EXPEND 6 ,838 A3610 . 4 5,485 A TOTAL EXAMINING BOARDS 8, 353 A3610 . 0 5,718 14 • 1 1 ' L L I I e L L o • �. • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES A $ A A A A TOTAL PUBLIC SAFETY 146 ,448 145,290 PUBLIC HEALTH , PERS SERV 13,889 A4010 . 1 11,800 PUBLIC HEALTH , CONTR EXPEND _ 33,694 A4010 . 4 23,188 A TOTAL PUBLIC HEALTH 47 ,583 A4010 . 0 34,988 PUBLIC HEALTH OTHER, CONTR EXPEND 870 A4050 .4 A TOTAL PUBLIC HEALTH OTHER 870 A4050 . 0 NARCOTIC GUID COUNCIL , CONTR EXPEND 21 , 359 A4210 . 4 29,199 A TOTAL NARCOTIC GUIDANCE COUNCIL 21 , 359 A4210 . 0 29,199 OTHER HEALTH , PERS SERV 13 , 000 A4989 . 1 13,650 OTHER HEALTH , CONTR EXPEND 2 , 995 A4989 . 4 2,694 A TOTAL OTHER HEALTH 15 , 995 A4989 . 0 16,344 A A A A A TOTAL HEALTH 85 ,807 80,531 STREET ADMIN, PERS SERV 111 ,267 A5010 . 1 117,211 A 15 1 1 ' L ! • e L L • • L �. • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES TOTAL HIGHWAY AND STREET ADMIN $ 111 ,267 A5010 . 0 5 117,211 STREET LIGHTING, PERS SERV 29 ,440 A5182 . 1 30,662 STREET LIGHTING, EQUIP & CAP OUTLAY 2 ,801 A5182 . 2 3,090 STREET LIGHTING, CONTR EXPEND 101 ,466 A5182 .4 111,473 A TOTAL STREET LIGHTING 133 , 707 A5182 . 0 145,225 OFF-STREET PARKING, PERS SERV 21 ,574 A5650 . 1 17,613 OFF-STREET PARKING, CONTR EXPEND 6 ,535 A5650 . 4 3,561 A TOTAL OFF-STREET PARKING 28 , 109 A5650 . 0 21,174 A A A A A TOTAL TRANSPORTATION 273, 083 283,610 PUBLICITY, CONTR EXPEND 14 , 000 A6410 . 4 14,250 A TOTAL PUBLICITY 14, 000 A6410 . 0 14,250 VETERANS SERVICE , CONTR EXPEND 1 , 750 A6510 . 4 1,750 A TOTAL VETERANS SERVICE 1 , 750 A6510 . 0 1,750 PROGRAMS FOR AGING, PERS SERV 208 ,662 A6772 . 1 235,101 PROGRAMS FOR AGING, EQUIP & CAP OUTLAY 19 ,299 A6772 . 2 PROGRAMS FOR AGING, CONTR EXPEND 143 , 034 A6772. 4 161,991 A TOTAL PROGRAMS FOR AGING 370 , 995 A6772 . 0 397,092 16 • 9 0 e 40 40 • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES OTHER ECO & DEV, CONTR EXPEND $6 , 000 A6989 .4 $ 4,000 A TOTAL OTHER ECONOMIC ASST. 6 , 000 A6989 . 0 4,000 A A A A A TOTAL ECONOMIC ASSISTANCE AND OPPORTUNITY 392 , 745 417,092 RECREATION ADMINI , PERS SERV 43, 045 A7020 . 1 46,321 RECREATION ADMINI , EQUIP & CAP OUTLAY 110 A7020 . 2 797 RECREATION ADMINI , CONTR EXPEND 4 ,605 A7020 . 4 4,167 A TOTAL RECREATION ADMINISTRATION 47, 760 A7020 . 0 51,285 PARKS, PERS SERV 41 ,559 A7110 . 1 43,200 PARKS, EQUIP & CAP OUTLAY 72 ,428 A7110 .2 9,452 PARKS, CONTR EXPEND 9, 190 A7110 . 4 9,371 A TOTAL PARKS 123 , 177 A7110 . 0 62,023 JOINT REC PROJ , CONTR EXPEND 11 , 950 A7145 . 4 8,000 A TOTAL JOINT RECREATION PROJECTS 11 , 950 A7145 . 0 8,000 SPECIAL REC FACILITY, CONTR EXPEND 1 ,682 A7150 . 4 1,981 A TOTAL SPECIAL RECREATIONAL FACILITIES 1 ,682 A7150 . 0 1,981 SPECIAL REC FACILITY, PERS 17 • L • • e LL., • • 4, ANNUAL UPDATE DOCUMENT. FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES SERV $20 , 912 A7180 . 1 S 28,105 SPECIAL REC FACILITY, CONTR EXPEND 11 ,251 A7180 . 4 11,745 Special Rec Facility, Equipment A 7180.2 944 TOTAL SPECIAL REC FACILITY CHARGES 32, 163 A7180 . 0 40,794 BAND CONCERTS, CONTR EXPEND 1 , 718 A7270 . 4 749 A TOTAL BAND CONCERTS 1 , 718 A7270 . 0 749 JOINT YOUTH PROG, CONTR EXPEND 6 ,394 A7320 . 4 6,639 A TOTAL JOINT YOUTH PROGRAM 6 , 394 A7320 . 0 6,639 LIBRARY, CONTR EXPEND 55, 000 A7410 . 4 55,000 A TOTAL MUSEUM LIBRARY 55 , 000 A7410 . 0 55,000 MUSEUM - ART GALLERY, CONTR EXPEND 7 ,500 A7450 . 4 11,500 A • TOTAL MUSEUMS 7,500 A7450 . 0 11,500 HISTORIAN , PERS SERV 8 , 100 A7510 . 1 8,505 HISTORIAN, CONTR EXPEND 4 , 333 A7510 . 4 2,536 Historian, Equipment A 7510.2 1,094 TOTAL HISTORIAN 12 ,433 A7510 . 0 12,135 HISTORICAL PROPERTY, CONTR EXPEND 6 ,657 A7520 . 4 13,183 A TOTAL HISTORICAL PROPERTY 6 , 657 A7520 . 0 13,183 CELEBRATIONS, CONTR EXPEND 6 ,441 A7550 . 4 66,639 A TOTAL CELEBRATIONS 6 ,441 A7550 . 0 66,639 ADULT RECREATION, CONTR EXPEND 6 ,659 A7620 . 4 7,311 A 18 • ' II L L • • e L L 0 • L 410 ANNUAL UPDATE DOCUMENT410 FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES TOTAL ADULT RECREATION $6 ,659 A7620 . 0 $ 7,311 A A A A A TOTAL CULTURE AND RECREATION 319 ,534 337,239 RESEARCH , CONTR EXPEND 943 A8030 . 4 A TOTAL RESEARCH 943 A8030 . 0 ENVIRONMENTAL CONTROL , PERS SERV 63 ,817 A8090 . 1 73,857 ENVIRONMENTAL CONTROL , EQUIP & CAP OUTLAY 555 A8090 . 2 208 ENVIRONMENTAL CONTROL , CONTR EXPEND 2 ,641 A8090 . 4 4,034 A TOTAL ENVIRONMENTAL CONTROL 67, 013 A8090 . 0 78,099 REFUSE & GARBAGE , PERS SERV 347 ,658 A8160 . 1 380,168 REFUSE & GARBAGE , EQUIP & CAP OUTLAY 8, 996 A8160 . 2 15,406 REFUSE & GARBAGE , CONTR EXPEND 202 ,518 A8160 . 4 346,281 A TOTAL REFUSE & GARBAGE 559 , 172 A8160 . 0 741,855 WATER ADMINISTRATION, PERS SERV 56 A8310 . 1 WATER ADMINISTRATION, CONTR EXPEND 73 A8310 . 4 A TOTAL WATER ADMINISTRATION 129 A8310 . 0 COMM BEAUTIFICATION , CONTR EXPEND 20 , 724 A8510 . 4 56,544 19 1 1' L • • c L • • t L 41) ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES A $ TOTAL COMMUNITY BEAUTIFICATION 20 , 724 A8510 . 0 56,544 DRAINAGE , CONTR EXPEND 4, 119 A8540 . 4 5,462 A TOTAL DRAINAGE 4, 119 A8540 . 0 5,462 SHADE TREE , CONTR EXPEND 1 ,427 A8560 . 4 1,372 A TOTAL SHADE TREE 1 ,427 A8560 . 0 1,372 CONSERVATION, CONTR EXPEND 8,522 A8710 . 4 A TOTAL CONSERVATION 8 ,522 A8710 . 0 FLOOD & EROSION CONTROL , PERS SERV 1 ,277 A8745 . 1 840 A TOTAL FLOOD AND EROSION CONTROL 1 ,277 A8745 . 0 840 CEMETERY, CONTR EXPEND 6 A8810 . 4 6 A TOTAL CEMETERY 6 A8810 . 0 6 MISC HOME & COMM SERV, PERS SERV 23 , 785 A8989 . 1 25,657 MISC HOME & COMM SERV, CONTR EXPEND 199 A8989 . 4 248 A TOTAL MISC HOME & COMMUNITY SERVICES 23 , 984 A8989 . 0 25,905 Shellfish, Pers Sery A8830.1 2,879 Shellfish, Contr Expend A8830.4 12,813 A A A TOTAL HOME AND COMMUNITY SERVICES 687 ,316 925,775 20 L L • , e L L L L 0 • 0 ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES STATE RETIREMENT SYSTEM $95 , 787 A9010 . 8 $ 43,413 SOCIAL SECURITY, EMPLOYER 139,100 CONT 138 ,667 A9030 . 8 WORKER ' S COMPENSATION , EMPL 28,994 BNFTS 22 , 171 A9040 .8 UNEMPLOYMENT INSURANCE , EMPL 18,250 BNFTS 174 A9050 . 8 DISABILITY INSURANCE , EMPL24,100 BNFTS 22 ,881 A9055 .8 HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT 117 , 050 A9060 . 8 TOTAL EMPLOYEE BENEFITS 396 , 730 253,857 DEBT PRINCIPAL , SERIAL BONDS 70 , 000 A9710 . 6 75,000 DEBT PRINCIPAL , BOND 275,269 ANTICIPATION NOTES 227 , 170 A9730 . 6 TOTAL DEBT PRINCIPAL 297, 170 350,269 DEBT INTEREST, SERIAL BONDS 129 ,220 A9710 . 7 122,623 DEBT INTEREST, BOND ANTICIPATION NOTES 44 ,663 A9730 . 7 53,232 TOTAL DEBT INTEREST 173 ,883 175,855 TOTAL EXPENDITURES 4 ,755 ,831 4,861,448 TRANSFERS, OTHER FUNDS 720 ,234 A9901 . 9 312,556 TOTAL TRANSFERS 720 ,234 312,556 TOTAL OTHER USES 720 ,234 312,556 TOTAL DETAIL EXPENDITURES 5,174,004 AND OTHER USES 5 ,476 , 065 21 I 1' L. L • 0 C t L. L. H 0 • H i H 411 ANNUAL UPDATE DOCUMENTS FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR* $903,423 A8021 $366 ,617 ADD - REVENUES AND OTHER SOURCES 4 , 939 ,259 4,712,961 DEDUCT - EXPENDITURES AND OTHER USES 5,476 , 065 5,174,004 FUND EQUITY-END OF YEAR* 366 ,617 A8029 (94,426) * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 22 �. o ® e L. L ® S • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES $2 ,857 , 979 A1049M $ 2,588,086 EST REV - REAL PROPERTY TAX ITEMS 26 , 000 A1099M 41,500 EST REV - DEPARTMENTAL INCOME 565 ,844 A1299M 453,245 EST REV - INTERGOVERNMENTAL CHARGES 283, 113 A2399M 222,486 EST REV - USE OF MONEY AND PROPERTY 85 , 100 A2499M 120,100 EST REV - LICENSES AND PERMITS 64 ,535 A2599M 73,700 EST REV - FINES AND FORFEITURES 41 , 000 A2649M 41,000 EST REV - SALE OF PROP AND COMP FOR LOSS 335 A2699M 335 EST REV-MISCELLANEOUS LOCAL SOURCES 107,441 A2799M 58,587 EST REV - STATE AID 822 ,280 A3099M 848,280 EST REV - FEDERAL AID 37 , 631 A4099M 75,684 EST REV - Retirement System Credits A5060 N 35,000 A M TOTAL ESTIMATED REVENUES 4 ,891 ,258 4,558,003 ' APPROPRIATED FUND BALANCE 774 ,545 A 599M 775,000 Interfund Transfers A50311.4 5,000 A M TOTAL ESTIMATED OTHER SOURCES 774 ,545 780,000 • M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 5 ,665 ,803 5,338,003 23 L- L. 410 • t L 0 • • ANNUAL UPDATE DOCUMENT* FOR THE FISCAL YEAR ENDED 1990 (A) GENERAL FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - GENERAL GOVERNMENT SUPPORT 52, 007 , 182 A1999M $ 1,925,901 APP - PUBLIC SAFETY 151 ,802 A3999M 149,230 APP - HEALTH 98, 960 A4999M 87,040 APP - TRANSPORTATION 282 ,850 A5999M 287,512 APP - ECONOMIC ASSISTANCE AND OPPORTUNITY 460 ,884 A6999M 470,832 APP - CULTURE AND RECREATION 350 , 719 A7999M 360,595 APP - HOME AND COMMUNITY SERVICES 712,891 A8999M 953,979 APP-EMPLOYEE BENEFITS 409 , 161 A9199M 262,318 APP - DEBT SERVICE 471 , 120 A9899M 526,223 A M A M TOTAL ESTIMATED EXPENDITURES 4 , 945 ,569 5,023,630 APP - INTERFUND TRANSFER 720 ,234 A9999M 314,373 A M A M TOTAL ESTIMATED OTHER USES 720 ,234 314,373 M M TOTAL APPROPRIATIONS 5 ,665,803 5,338,003 • 24 1 1 ' L L • • e • • • ANNUAL UPDATE DOCUMENT. FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH 58 ,815 B200 $ 2,641 CASH IN TIME DEPOSITS 52 , 977 B201 902,377 B B TOTAL CASH 61 , 792 905,018 ACCOUNTS RECEIVABLE 43 ,555 B380 71,371 B B TOTAL OTHER RECEIVABLES (NET) 43 ,555 71,371 STATE & FEDERAL RECEIVABLES 33 ,672 B410 37,810 B B TOTAL STATE AND FEDERAL AID RECEIVABLES 33 , 672 37,810 DUE FROM OTHER FUNDS 168 B391 B B TOTAL DUE FROM OTHER FUNDS 168 DUE FROM OTHER GOVERNMENTS 2 ,429 B440 5,400 B B TOTAL DUE FROM OTHER GOVERNMENTS 2 ,429 5,400 PREPAID EXPENSES 17 ,853 B480 20,274 B B TOTAL PREPAID EXPENSES 17 ,853 20,274 TOTAL ASSETS 159 ,469 1,039,873 25 I ' L L. L • • e L L L L 0 • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE $55,654 B600 S 88,621 B B TOTAL ACCOUNTS PAYABLE 55 ,654 88,621 DUE TO OTHER FUNDS 8 , 721 B630 B B TOTAL DUE TO OTHER FUNDS 8 , 721 DEFERRED REVENUES 5 ,646 B691 900,346 B B TOTAL DEFERRED REVENUES 5 ,646 900,346 Due To Retirement Systems B637 1,080 TOTAL Due to Other Governments 1,080 TOTAL LIABILITIES 70 , 021 990,047 UNRESERVED FUND BALANCE APPROPRIATED 300 , 000 B910 B B TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 300 , 000 UNRESERVED FUND BALANCE UNAPPROPRIATED -210 ,552 B911 31,264 B B TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED -210 ,552 31,264 Reserve-Retirement Credits B825 18.562 TOTAL Reserve Fund Balance 18,562 TOTAL FUND EQUITY 89 ,448 49,826 26 1 1 ' L • • e ` i • • • • ANNUAL UPDATE DOCUMENT. FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY TOTAL LIABILITIES AND 1,039,873 FUND EQUITY 159 ,469 27 L. L. L • e ` L. L 0 • C L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES $3,728, 149 B1001 $ 3,797,588 B B TOTAL REAL PROPERTY TAXES 3 ,728 , 149 3,797,588 OTHER PAYMENTS IN LIEU OF 8,572 TAXES 8,496 B1081 INTEREST & PENALTIES ON REAL 4,153 PROP TAXES 5 ,599 B1090 B B TOTAL REAL PROPERTY TAX ITEMS 14 , 095 12,725 POLICE DEPARTMENT FEES 669 B1520 2,230 SAFETY INSPECTION FEES 208 , 903 B1560 172,302 PUBLIC HEALTH FEES 4 ,460 B1601 4,311 ZONING FEES 16 ,923 B2110 23,186 PLANNING BOARD FEES 170 ,289 B2115 215,165 OTHER HOME & COMMUNITY SERVICES INCOME 65 ,729 B2189 66,928 B B TOTAL DEPARTMENTAL INCOME 466 , 973 484,122 PUBLIC SAFETY SERVICES FOR OTHER GOVTS 40 ,303 B2260 53,644 B B TOTAL INTERGOVERNMENTAL CHARGES 40 , 303 53,644 INTEREST AND EARNINGS 165 ,568 B2401 150,204 B B TOTAL USE OF MONEY AND PROPERTY 165 ,568 150,204 PERMITS, OTHER 6 ,815 B2590 6,690 28 I ' 0 • e `. 0 0 0 ANNUAL UPDATE DOCUMENT", FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES B $ B TOTAL LICENSES AND 6,690 PERMITS 6 ,815 SALES OF SCRAP & EXCESS 1,651 MATERIALS 5 ,505 B2650 MINOR SALES 10 , 197 B2655 7,111 INSURANCE RECOVERIES 1 ,030 B2680 357 Fines & Forfeitures of Bail B2610 B TOTAL SALE OF PROPERTY AND COMPENSATION FOR 9,119 LOSS 16 ,732 REFUNDS OF PRIOR YEAR ' S 59,088 EXPENDITURES 1 ,930 B2701 UNCLASSIFIED (SPECIFY) 11 , 916 B2770 B B TOTAL MISCELLANEOUS 59,088 LOCAL SOURCES 13 ,846 ST AID, STATE REVENUE SHARING 67 , 382 B3001 67,382 ST AID, NAVIGATION LAW 2,735 ENFORCEMENT 2 ,429 B3315 ST AID , OTHER AID FOR PUBLIC 25,321 SAFETY 29 ,541 B3389 ST AID, YOUTH PROGRAMS 34 ,668 B3820 34,668 B B TOTAL STATE AID 134 , 020 130,106 TOTAL TOTAL REVENUES 4 , 586 ,501 Interfund Transfers B5031 14,591 Retirement System Credits B5060 109,303 TOTAL DETAIL REVENUES 4,827,180 AND OTHER SOURCES 4,586 , 501 29 ® e L.. L. L.. • • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES LAW, CONTR EXPEND $9, 354 B1420 . 4 s 7,378 B TOTAL LAW 9, 354 B1420 . 0 7,378 UNALLOCATED INSURANCE , CONTR EXPEND 165 , 080 B1910 . 4 117,275 B TOTAL UNALLOCATED INSURANCE 165, 080 B1910 . 0 117,275 Contributions To New York State, Contr Expend B 1996.4 14,163 B B B B TOTAL GENERAL GOVERNMENT SUPPORT 174 ,434 138,816 POLICE , PERS SERV 2, 380 ,872 B3120 . 1 2,755,921 POLICE , EQUIP & CAP OUTLAY 179,885 B3120 . 2 118,985 POLICE , CONTR EXPEND 235 , 328 B3120 . 4 260,987 B TOTAL POLICE 2 , 796 , 085 B3120 . 0 3,135,893 JUVENILE COUNSEL SERV, PERS SERV 78, 918 B3147 . 1 91,013 JUVENILE COUNSEL SERV, EQUIP & CAP OUTLAY 911 B3147 . 2 JUVENILE COUNSEL SERV, CONTR EXPEND 5, 134 B3147 .4 4,111 B TOTAL JUVENILE COUNSELING SERVICES 84 , 963 B3147 . 0 95,124 SAFETY INSPECTION , PERS SERV 245,040 B3620 . 1 241,428 SAFETY INSPECTION , EQUIP & CAP OUTLAY 80 B3620 . 2 811 SAFETY INSPECTION, CONTR EXPEND 15 ,255 B3620 . 4 12,610 B TOTAL SAFETY INSPECTION 260 , 375 B3620 . 0 254,849 30 1 1 ' • • e 0 • L 411 411 TOWN OF SOUTHOLD ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1990 ( B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES B $ B B B B TOTAL PUBLIC SAFETY 3 , 141 ,423 3,485,866 PUBLIC HEALTH , PERS SERV 3 , 000 B4010 . 1 3,000 PUBLIC HEALTH , CONTR EXPEND 326 B4010 . 4 B _ TOTAL BOARD OF HEALTH 3 , 326 B4010 . 0 3,000 B _ B B B B TOTAL HEALTH 3 , 326 3,000 ZONING, PERS SERV 66 , 213 B8010 . 1 67,685 ZONING, EQUIP & CAP OUTLAY 441 B8010 . 2 ZONING, CONTR EXPEND 5 , 607 88010 . 4 15,609 B TOTAL ZONING 72 , 261 B8010 . 0 83,294 PLANNING, PERS SERV 128 ,427 B8020 . 1 137,885 PLANNING, CONTR EXPEND 82 , 492 B8020 . 4 63,709 Planning, Equipment B 8020.2 4,673 TOTAL PLANNING 210 , 919 B8020 . 0 206,267 B B B B -- B 31 • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES TOTAL HOME AND COMMUNITY SERVICES *283, 180 $ 289,561 Unemployment Insurance, Empl Bnfts B9050.8 1,551 STATE RETIREMENT, EMPL BNFTS 33 , 189 B9010 . 8 15,042 POLICE & FIREMEN RETIREMENT, EMPL BNFTS 253,456 B9015 . 8 257,302 SOCIAL SECURITY , EMPL BNFTS 193,836 B9030 . 8 220,979 WORKER 'S COMPENSATION, EMPL BNFTS 65 , 148 B9040 . 8 84,389 DISABILITY INSURANCE , EMPL BNFTS 10 , 387 B9055 . 8 32,273 HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT 280 ,274 B9060 . 8 207,771 TOTAL EMPLOYEE BENEFITS 836 ,290 819,307 TOTAL EXPENDITURES 4 ,438 ,653 4,736,550 TRANSFERS, OTHER FUNDS 77, 148 89901 . 9 130,252 TOTAL TRANSFERS 77 , 148 130,252 TOTAL OTHER USES 77, 148 130,252 TOTAL DETAIL EXPENDITURES AND OTHER USES 4 ,515 ,801 4,866,802 32 I ' L e L L L 0 ANNUAL UPDATE DOCUMENT. FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $ 18 , 748 B8021 $89,448 ADD - REVENUES AND OTHER SOURCES 4 ,586 ,501 4,827,180 DEDUCT - EXPENDITURES AND OTHER USES 4 ,515 ,801 4,866,802 FUND EQUITY - END OF YEAR* 89 ,448 B8029 49,826 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 33 1 1 ' L.. L. • • L L. L `. L. 0 • C. ,. • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 CB) GENERAL TOWN OUTSIDE VILLAGE SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES *3, 728, 149 B1049M $ 3,797,588 EST REV - REAL PROPERTY TAX ITEMS 11 ,000 B1099M 14,000 EST REV - DEPARTMENTAL INCOME 475,400 B1299M 402,900 EST REV - USE OF MONEY AND PROPERTY 85,000 B2499M 125,000 EST REV - LICENSES AND PERMITS 7,500 B2599M 7,500 EST REV - SALE OF PROP AND COMP FOR LOSS 8, 000 B2699M 9,651 EST REV-MISCELLANEOUS LOCAL SOURCES 71 ,596 B2799M 68,750 EST REV-STATE AID 157,651 B3099M 131,400 Est Rev- Retirement System Credits B5060 M 81,400 B M TOTAL ESTIMATED REVENUES 4,544 ,296 4,638,189 Appropriated Fund Balance B 599M 300,000 M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 4,544,296 4,938,189 34 I ' L L • • e L L • • L L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (B) GENERAL TOWN OUTSIDE VILLAGE SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - GENERAL GOVERNMENT SUPPORT $175, 383 B1999M 5 162,141 APP - PUBLIC SAFETY 3 , 149 ,561 B3999M 3,510,528 APP - HEALTH 6 , 000 B4999M 3,950 APP - HOME AND COMMUNITY SERVICES 292, 061 B8999M 297,717 APP - EMPLOYEE BENEFITS 844 , 143 B9199M 833,325 B M B M TOTAL ESTIMATED EXPENDITURES 4 ,467, 148 4,807,661 APP - INTERFUND TRANSFER 77, 148 B9999M 130,528 B M B M TOTAL ESTIMATED OTHER USES 77, 148 130,528 M M TOTAL APPROPRIATIONS 4,544,296 4,938,189 35 410 ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH $12 CD 200 CD CD TOTAL CASH 12 DUE FROM OTHER GOVERNMENTS 266 CD 440 19,070 CD CD TOTAL DUE FROM OTHER GOVERNMENTS 266 19,070 TOTAL ASSETS 278 19,070 36 1 • L • • e L. • • 0 ANNUAL UPDATE DOCUMENT(' FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY DUE TO OTHER FUNDS $278 CD 630 5 CD CD TOTAL DUE TO OTHER FUNDS 278 Accounts Payable CD 600 19,070 TOTAL Accounts Payable 19,070 TOTAL LIABILITIES 278 19,070 TOTAL LIABILITIES AND 19,070 FUND EQUITY 278 37 L • • e L • • • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES COMMUNITY DEV GRANT FROM CNTY $203 ,201 CD2743 5 69,981 CD CD TOTAL MISCELLANEOUS LOCAL SOURCES 203,201 69.981 TOTAL TOTAL REVENUES 203,201 69.981 TOTAL DETAIL REVENUES AND OTHER SOURCES 203,201 69,981 38 • tI • • e L • • L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES ACQUISITION OF REAL PROP , EQUIP& CAP OUTLA 56 ,360 CD8660 .2 5 CD TOTAL ACQUISITION OF REAL PROPERTY 6 ,360 CD8660 . 0 REHAB LOANS & GRANT, EQUIP & 54,430 CAP OUTLAY 145 , 388 CD8668. 2 CD TOTAL REHABILITATION LOANS 54,430 AND GRANT 145 ,388 CD8668 . 0 PROV OF PUBLIC SERVICE ,EQUIP & CAP OUTLAY 15 , 000 CD8676 .2 PROV OF PUBLIC SERVICE , CONTR 401 EXPEN 19,453 CD8676 .4 CD TOTAL PROVISION FOR PUBLIC 401 SERVICES 34 ,453 CD8676 . 0 ADP•tINISTRATION , PERS SERV 17 , 000 CD8686 . 1 15,150 CD TOTAL ADMINISTRATION 17 , 000 CD8686 . 0 15,150 CD CD CD CD CD TOTAL HOME AND COMMUNITY SERVICES 203,201 TOTAL EXPENDITURES 203 ,201 69,981 TOTAL DETAIL EXPENDITURES 69,981 AND OTHER USES 203 ,201 39 f • e L L • s t. i • ANNUAL UPDATE DOCUMENT . FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR* $0 CD8021 ADD - REVENUES AND OTHER SOURCES 203,201 69,981 DEDUCT - EXPENDITURES AND OTHER USES 203 ,201 69,981 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 40 • L • • e L • • 410 ANNUAL UPDATE DOCUMENT . FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV-MISCELLANEOUS LOCAL 229,909 SOURCES $277 , 110 CD2799M $ CD M CD H TOTAL ESTIMATED 229,909 REVENUES 277 , 110 M M TOTAL ESTIMATED REVENUES AND OTHER 229,909 SOURCES 277 , 110 41 c._ • • e H L 0 • 40 ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CD) SPECIAL GRANT FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - HOME AND COMMUNITY 229,909 SERVICES 5277, 110 CD8999M 5 CD M CD M TOTAL ESTIMATED EXPENDITURES 277, 110 229,909 M M TOTAL APPROPRIATIONS 277 , 110 229,909 42 1 1 ' L. L • • e L L L L L • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH $4,323 DA 200 5 1,845 CASH IN TIME DEPOSITS 844 ,794 DA 201 461,484 DA DA TOTAL CASH 849 , 117 463,329 SPECIAL ASSESSMENTS RECEIVABLE 9 , 791 DA 370 ACCOUNTS RECEIVABLE 45 DA 380 416 Due From Other Funds DA 391 1,407 DA TOTAL OTHER RECEIVABLES 1,823 (NET) 9 ,836 Prepaid Expenses DA 480 1,070 TOTAL ASSETS 858 , 953 466,222 43 L.. • • e ` • • • ANNUAL UPDATE DOCUMENT /110 FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE 535,649 DA 600 5 20,877 DA DA TOTAL ACCOUNTS PAYABLE 35,649 20,877 DUE TO OTHER FUNDS 9,791 DA 630 38 DA DA TOTAL DUE TO OTHER FUNDS 9, 791 38 DEFERRED REVENUES 218 DA 691 138,941 DA DA TOTAL DEFERRED REVENUES 218 138,941 Due To Retirement System DA 637 104 TOTAL Due To Other Governments 104 TOTAL LIABILITIES 45 ,658 159,960 UNRESERVED FUND BALANCE APPROPRIATED 700 ,280 DA 910 150,091 DA DA TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 700 ,280 150,091 UNRESERVED FUND BALANCE UNAPPROPRIATED 113, 015 DA 911 153,695 DA DA TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED 113 , 015 153,695 Reserve-Retirement Credits DA 825 2,476 TOTAL Reserved Fund Balance 2,476 TOTAL FUND EQUITY 813 ,295 306,262 44 1 1 ' L • • e L.. o • • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY TOTAL LIABILITIES AND 466,222 FUND EQUITY 858 , 953 45 I ' L L • • e L L L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES * 1 ,278 ,435 DA1001 S 148,435 SPECIAL ASSSESSMENT 9, 791 DA1030 30,209 DA DA TOTAL REAL PROPERTY TAXES 1 ,288 ,226 178,644 OTHER PAYMENTS IN LIEU OF TAXES 1 ,665 DA1081 348 INTEREST & PENALTIES ON REAL PROP TAXES 1 , 920 DA1090 162 DA DA TOTAL REAL PROPERTY TAX ITEMS 3 ,585 510 INTEREST AND EARNINGS 90 ,421 DA2401 47,206 DA DA TOTAL USE OF MONEY AND PROPERTY 90 ,421 47,206 SALES OF SCRAP & EXCESS MATERIALS 6 ,800 DA2650 DA DA TOTAL SALE OF PROPERTY AND COMPENSATION FOR LOSS 6 ,800 REFUNDS OF PRIOR YEAR ' S EXPENDITURES 5 , 931 DA2701 525 DA DA TOTAL MISCELLANEOUS LOCAL SOURCES 5 , 931 525 Retirement System Credits DA 5060 5,544 TOTAL Other Revenues 5,544 TOTAL REVENUES 1 , 394 , 963 232,429 46 I ' L • • e L L L L • • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES $ TOTAL DETAIL REVENUES AND OTHER SOURCES 1 , 394 , 963 232,429 47 ! ' L L , • C L L. L L L. • • L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES MAINT OF STREETS, CONTR EXPEND $8 , 936 DA5110 . 4 5 29,273 DA TOTAL MAINTENANCE OF ROADS 8 , 936 DA5110 . 0 29,273 MAINT OF BRIDGES, PERS SERV 38 DA5120 . 1 MAINT OF BRIDGES, CONTR EXPEND 257 DA5120 . 4 42 DA TOTAL MAINTENANCE OF BRIDGES 295 DA5120 . 0 42 MACHINERY, PERS SERV 195,448 DA5130 . 1 203,952 MACHINERY, EQUIP & CAP OUTLAY 97 ,624 DA5130 . 2 99,523 MACHINERY, CONTR EXPEND 89, 346 DA5130 .4 86,270 DA TOTAL MACHINERY 382,418 DA5130 . 0 389,745 BRUSH AND WEEDS, PERS SERV 46 , 375 DA5140 . 1 48,938 BRUSH AND WEEDS, CONTR EXPEND 29,576 DA5140 . 4 23,264 DA TOTAL MISCELLANEOUS 75 , 951 DA5140 . 0 72,202 SNOW REMOVAL , PERS SERV 94 , 075 DA5142 . 1 _ 77.330 SNOW REMOVAL , CONTR EXPEND 29 , 357 DA5142 . 4 40.747 Snow Removal, Equipment DA 5142.2 9,993 TOTAL SNOW REMOVAL 123 ,432 DA5142 . 0 128,070 OTHER TRANSPORTATION EQUIP&CAP OUT 5, 000 DA5680 .2 OTHER TRANSPORTATION CON EXP 1 , 350 DA5680 . 4 DA TOTAL OTHER TRANSPORTATION 6 , 350 DA5680 . 0 DA DA DA DA DA TOTAL TRANSPORTATION 597, 382 619.332 48 L L • • e L L L • • L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES STATE RETIREMENT, EMPL BNFTS $ 13 ,864 DA9010 . 8 $ 6,283 SOCIAL SECURITY , EMPL BNFTS 24 ,612 DA9030 . 8 25,408 WORKER' S COMPENSATION, EMPL BNFTS 7, 943 DA9040 . 8 10,289 DISABILITY INSURANCE , EMPL BNFTS 2,688 DA9055 . 8 2,692 HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT 14 ,880 DA9060 . 8 TOTAL EMPLOYEE BENEFITS 63 , 987 44,672 DEBT PRINCIPAL , BOND ANTICIPATION NOTES 17, 000 DA9730 . 6 30,523 TOTAL DEBT PRINCIPAL 17 , 000 30,523 DEBT INTEREST, BOND ANTICIPATION NOTES 1 , 980 DA9730 . 7 10,248 TOTAL DEBT INTEREST 1 , 980 10,248 TOTAL EXPENDITURES 680 , 349 704,775 TRANSFERS, OTHER FUNDS 16 ,507 DA9901 . 9 34,687 TOTAL TRANSFERS 16 ,507 34,687 TOTAL OTHER USES 16 ,507 34,687 TOTAL DETAIL EXPENDITURES AND OTHER USES 696 ,856 739,462 49 I 1' :� L. L • • e L L. L 0 0 0 ANNUAL UPDATE DOCUt1ENT10 FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $115, 188 DA8021 $813,295 ADD - REVENUES AND OTHER SOURCES 1 , 394 , 963 232,429 DEDUCT - EXPENDITURES AND OTHER USES 696 ,856 739,462 FUND EQUITY - END OF YEAR* 813 ,295 DA8029 306,262 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR (S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 50 I 0 ' • • e ® • t. iANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES *742, 666 DA1049M 5 178,644 EST REV - USE OF MONEY AND PROPERTY 20 , 000 DA2499M 20,000 DA M DA M TOTAL ESTIMATED REVENUES 762,666 198,644 APPROPRIATED FUND BALANCE 30 , 047 DA 599M 700,280 DA N DA M TOTAL ESTIMATED OTHER SOURCES 30 , 047 700,280 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 792 , 713 898,924 51 ' fI 0 0 e L i L 0 0t_ i • ANNUAL UPDATE DOCUMENT. FOR THE FISCAL YEAR ENDED 1990 (DA) TOWNWIDE HIGHWAY FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - TRANSPORTATION *655 , 151 DA5999M 5 708,562 APP - EMPLOYEE BENEFITS 101 , 993 DA9199M 92,178 APP - DEBT SERVICE 19 , 062 DA9899M 63,481 DA M DA M TOTAL ESTIMATED 864,221 EXPENDITURES 776 ,206 INTERFUND TRANSFERS 16 ,507 DA9999M 34,703 DA M DA M TOTAL ESTIMATED OTHER USES 16 ,507 34,703 M M TOTAL APPROPRIATIONS 792 , 713 898,924 52 i' L. • • C L L `. o • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH $5 ,268 DB 200 $ 1,813 CASH IN TIME DEPOSITS 64 , 028 DB 201 982,345 DB DB TOTAL CASH 69 ,296 984,158 ACCOUNTS RECEIVABLE 593 DB 380 2,057 Due From Other Funds DB 391 38 DB TOTAL OTHER RECEIVABLES (NET) 593 2,095 TOTAL ASSETS 69 , 889 986,253 53 L L • 40 C l L L L 40 • ` • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE * 12 , 971 DB 600 S 43,776 DB DB TOTAL ACCOUNTS PAYABLE 12 , 971 43,776 DEFERRED REVENUES 2, 756 DB 691 220,214 DB DB TOTAL DEFERRED REVENUES 2, 756 220,214 Due To Retirement System DB 637 380 TOTAL Due To Other Governments 380 TOTAL LIABILITIES 15 , 727 264,370 UNRESERVED FUND BALANCE APPROPRIATED -230 , 000 DB 910 470,000 DB DB TOTAL UNRESERVED FUND BALANCE APPROPRIATED -230 ,000 470,000 UNRESERVED FUND BALANCE UNAPPROPRIATED 284 , 162 DB 911 242,879 DB DB TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED 284, 162 • 242,879 Reserve-Retirement Credits DB 825 9,004 TOTAL Reserve Fund Balance 9,004 TOTAL FUND EQUITY 54 , 162 721,883 TOTAL LIABILITIES AND FUND EQUITY 69 , 889 986,253 54 I I ' L- • • e L L L. • C. L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 199D DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES $730 ,640 DB1001 $ 1,853,925 DB DB TOTAL REAL PROPERTY TAXES 730 , 640 1,853,925 OTHER PAYMENTS IN LIEU OF TAXES 2, 908 DB1081 4,845 INTEREST & PENALTIES ON REAL PROP TAXES 1 , 095 DB1090 2,027 DB DB TOTAL REAL PROPERTY TAX ITEMS 4 , 003 6,872 INTEREST AND EARNINGS 61 , 780 DB2401 106,265 DB DB TOTAL USE OF MONEY AND PROPERTY 61 , 780 106,265 PERMITS, OTHER 495 DB2590 545 DB DB TOTAL LICENSES AND PERMITS 495 545 REFUNDS OF PRIOR YEAR ' S EXPENDITURES 5 , 767 DB2701 22,532 UNCLASSIFIED (SPECIFY) 5 ,464 DB2770 5,464 DB DB TOTAL MISCELLANEOUS LOCAL SOURCES 11 ,231 27,996 ST AID, CONSOLIDATED HIGHWAY AID 154 , 098 DB3501 152,745 DB DB TOTAL STATE AID 154 , 098 152,745 55 1 1 ' i L L • • C L. L • • • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES Retirement System Credits $ 20,162 TOTAL Other Revenues 20,162 TOTAL REVENUES 962,247 2,168,510 TOTAL DETAIL REVENUES AND OTHER SOURCES 962 ,247 2,168,510 56 L- L • CI e L L L L ® • L L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES MAINT OF STREETS, PERS SERV $643 ,867 DB5110 . 1 $ 663,792 MAINT OF STREETS, CONTR EXPEND 368 , 987 DB5110 .4 447,015 DB TOTAL MAINTENANCE OF ROADS 1 , 012 ,854 DB5110 . 0 1,110,807 PERM IMPROVE HIGHWAY, EQUIP & CAP OUTLAY 154 , 080 DB5112. 2 138,096 DB TOTAL IMPROVEMENTS 154 , 080 DB5112 . 0 I38,096 DB DB DB DB DB TOTAL TRANSPORTATION 1 , 166 ,934 1,248,903 STATE RETIREMENT, EMPL BNFTS 50 ,414 DB9010 . 8 22,848 SOCIAL SECURITY, EMPL BNFTS 48 , 129 DB9030 . 8 50,899 WORKER 'S COMPENSATION, EMPL BNFTS 27, 092 DB9040 . 8 34,424 DISABILITY INSURANCE , EMPL BNFTS 10 , 172 DB9055 . 8 10,470 HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT 53 ,287 DB9060 . 8 TOTAL EMPLOYEE BENEFITS 189 , 094 118,641 TOTAL EXPENDITURES 1 , 356 , 028 1,367,544 TRANSFERS, OTHER FUNDS 65,875 DB9901 . 9 133,245 TOTAL TRANSFERS 65 ,875 133,245 TOTAL OTHER USES 65,875 133,245 TOTAL DETAIL EXPENDITURES AND OTHER USES 1 ,421 , 903 1,500,789 57 I I' ` L L • • c ` L L • • • ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $513 ,818 DB8021 $54 , 162 ADD - REVENUES AND OTHER SOURCES 962 ,247 2,168,510 DEDUCT - EXPENDITURES AND OTHER USES 1 ,421 ,903 1,500,789 FUND EQUITY - END OF YEAR* 54 , 162 DB8029 721,883 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES . CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 58 � ! I L • • e \_ • t. ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1990 CDB) PART TOWN HIGHWAY FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES $ 1 ,276 ,200 DB1049M $ 1,853,925 EST REV - USE OF MONEY AND 40,000 PROPERTY 32 , 000 DB2499M EST REV - MISCELLANEOUS 5,000 LOCAL SOURCES 5 , 000 DB2799M EST REV - STATE AID 154, 000 DB3099M 152,745 DB M DB M TOTAL ESTIMATED 2,051,670 REVENUES 1 ,467 ,200 APPROPRIATED FUND BALANCE 249 ,400 DB 599M (218,447) DB M DB M TOTAL ESTIPIATED OTHER (218,447) SOURCES 249 ,400 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 1 , 716 ,600 1,833,223 59 1 1' 1 i e • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (DB) PART TOWN HIGHWAY FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - TRANSPORTATION $ 1 ,398 ,400 DB5999M 5 1,469,598 APP - EMPLOYEE BENEFITS 252 , 325 DB9199M 227,958 DB M DB M TOTAL ESTIMATED EXPENDITURES 1 ,650 , 725 1,697,556 INTERFUND TRANSFERS 65, 875 DB9999M 135,667 DB M DB M TOTAL ESTIMATED OTHER USES 65 ,875 135,667 M M TOTAL APPROPRIATIONS 1 , 716 ,600 1,833,223 60 L L • • e L ` 0 • t. • ANNUAL UPDATE DOCUMENTS FOR THE FISCAL YEAR ENDED 1990 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS DUE FROM OTHER FUNDS $566 SF 391 S 27,682 SF SF TOTAL DUE FROM OTHER FUNDS 566 27,682 TOTAL ASSETS 566 27,682 61 1 I ' • • e L L L • • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY UNRESERVED FUND BALANCE APPROPRIATED $566 SF 910 $ 559 SF SF TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 566 559 TOTAL TOTAL FUND EQUITY 566 559 Deferred Revenues SF 691 27,123 Total Liabilities 27,123 TOTAL LIABILITIES AND FUND EQUITY 566 27,682 62 ' I ' L L • • e L 0 • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES * 111 , 040 SF1001 $ 122,184 SF SF TOTAL REAL PROPERTY TAXES 111 , 040 122,184 INTEREST & PENALTIES ON REAL PROP TAXES 166 SF1090 134 SF SF TOTAL REAL PROPERTY TAX ITEMS 166 134 TOTAL TOTAL REVENUES 111 ,206 TOTAL DETAIL REVENUES AND OTHER SOURCES 111 ,206 122,318 63 1 1 ' 0 • e L 0 • t_ • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES FIRE PROTECTION, CONTR EXPEND 5111 ,600 SF3410 . 4 5 122,325 SF TOTAL FIRE PROTECTION 111 ,600 SF3410 . 0 122,325 SF SF SF SF SF TOTAL PUBLIC SAFETY 111 ,600 122,325 TOTAL EXPENDITURES 111 ,600 122,325 TOTAL DETAIL EXPENDITURES AND OTHER USES 111 ,600 122,325 64 1 1 ' L • • e L L ` O • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $960 SF8021 $566 ADD - REVENUES AND OTHER SOURCES 111 , 206 122,318 DEDUCT - EXPENDITURES AND OTHER USES 111 ,600 122,325 FUND EQUITY - END OF YEAR* 566 SF8029 559 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED . IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 65 L. L. • • e L. L. 4 • c. • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES * 111 , 040 SF 1049M S 122,184 SF M SF M TOTAL ESTIMATED REVENUES 111 , 040 122,184 APPROPRIATED FUND BALANCE 960 SF 599M 566 SF M SF M TOTAL ESTIMATED OTHER SOURCES 960 566 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 112 , 000 122,750 66 i ' I 4110 ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 ( SF) SPECIAL DISTRICT(S) - FIRE PROTECTION SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - GENERAL GOVERNMENT SUPPORT 5112, 000 SF1999M 5 122,750 SF M SF M TOTAL ESTIMATED. EXPENDITURES 112 , 000 122,750 M M TOTAL APPROPRIATIONS 112 , 000 122,750 67 ' ! I • • e ® • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH $7,557 SS 200 $ 1,466 CASH IN TIME DEPOSITS 148 , 059 SS 201 238,069 SS SS TOTAL CASH 155 ,616 239,535 ACCOUNTS RECEIVABLE 2,395 SS 380 12,319 Taxes Receivable ss 250 585 SS TOTAL OTHER RECEIVABLES (NET) 2 , 395 12,904 TOTAL ASSETS 158, 011 252,439 68 1 I ' 0 ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE $6 , 150 SS 600 S 17,652 SS SS TOTAL ACCOUNTS PAYABLE 6 , 150 17,652 DEFERRED REVENUES 224 SS 691 31,713 SS SS TOTAL DEFERRED REVENUES 224 31,713 TOTAL TOTAL LIABILITIES 6 , 374 49,365 ARCHIVED 700 RESERVES 95 , 000 SS 899 125,000 SS SS TOTAL SPECIAL RESERVES 95 , 000 125,000 UNRESERVED FUND BALANCE APPROPRIATED 20 , 000 SS 910 20,000 SS SS TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 20 , 000 20,000 UNRESERVED FUND BALANCE UNAPPROPRIATED 36 ,637 SS 911 58,074 SS SS TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED 36 ,637 58,074 TOTAL TOTAL FUND EQUITY 151 ,637 203,074 69 1 1 ' • • e L o • c • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 158 , 011 252,439 70 L L • 0 e L i 0 0 L uwIV ur- uU I MULL111 _. ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES $ 150 , 350 SS100 1 $ 150,350 SS SS TOTAL REAL PROPERTY TAXES 150 ,350 150,350 OTHER PAYMENTS IN LIEU OF TAXES 343 SS1081 362 INTEREST & PENALTIES ON REAL PROP-, TAXES 224 SS1090 165 SS SS TOTAL REAL PROPERTY TAX ITEMS 567 527 SEWER CHARGES 85 , 334 SS2122 88,996 SS SS TOTAL DEPARTMENTAL INCOME 85 ,334 88,996 SEWER SERV OTHER GOVTS 27,600 SS2374 25,500 SS SS TOTAL INTERGOVERNMENTAL CHARGES 27 ,600 25,500 INTEREST AND EARNINGS 17, 356 SS2401 19,659 SS SS TOTAL USE OF MONEY AND PROPERTY 17,356 19,659 GIFTS AND DONATIONS 905 SS2705 Refund Prior Year Expenses SS 2701 24,443 SS TOTAL MISCELLANEOUS LOCAL SOURCES 905 24,443 TOTAL 71 L. L L • • e L L L L L • • L L i vi- 4, ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES TOTAL REVENUES $282, 112 $ 309,475 TOTAL DETAIL REVENUES AND OTHER SOURCES 282 , 112 309,475 72 I ' c_ • • e L L. • • • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES UNALLOCATED INSURANCE , CONTR 3,730 EXPEND 53,572 SS1910 . 4 5 SS TOTAL UNALLOCATED INSURANCE 3 ,572 SS1910 . 0 3,730 Auditor, Contr Expend SS1320.4 2,500 SS SS SS SS TOTAL GENERAL GOVERNMENT SUPPORT 3,572 6,230 SEWER ADMINISTRATION, CONTR EXPEND 6 ,542 SS8110 . 4 3,249 SS TOTAL ADMINISTRATION 6 , 542 SS8110 . 0 3,249 SEWAGE TREAT DISP, CONTR EXPEND 248 , 082 SS8130 .4 248.559 SS TOTAL SEWAGE TREATMENT AND DISPOSAL 248 , 082 SS8130 . 0 248.559 SS SS SS SS SS TOTAL HOME AND COMMUNITY SERVICES 254,624 251,808 TOTAL EXPENDITURES 258 , 196 258,038 TOTAL DETAIL EXPENDITURES AND OTHER USES 258 , 196 258,038 73 Io • L • • e L L L L L.. • • L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR* $127, 721 SS8021 $151 ,637 ADD - REVENUES AND OTHER SOURCES 282, 112 309,475 DEDUCT - EXPENDITURES AND OTHER USES 258, 196 258,038 FUND EQUITY-END OF YEAR* 151 ,637 SS8029 203,074 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 74 • L.. • • e L_ • • c . ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES $ 150 , 350 SS1049M $ 150,350 EST REV - DEPARTMENTAL INCOME 112,800 SS1299M 132,816 EST REV - USE OF MONEY AND PROPERTY 12, 000 SS2499M 12,131 SS M SS M TOTAL ESTIMATED REVENUES 275, 150 295,297 APPROPRIATED FUND BALANCE 23, 950 SS 599M 20,085 SS M SS M TOTAL ESTIMATED OTHER SOURCES 23 , 950 20,085 M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 299, 100 315,382 75 • 1' L- • • e L L. L L L • • C. ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (SS) SPECIAL DISTRICT(S) - SEWER SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - HOME AND COMMUNITY SERVICES *299, 100 SS8999M 5 306,652 APP-General Government Support SS 1999 M 8,730 SS M TOTAL ESTIMATED. EXPENDITURES 299, 100 315,382 M M TOTAL APPROPRIATIONS 299, 100 315,382 76 L • • e L L L. • • • ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH IN TIME DEPOSITS 59 , 100 SW 201 5 5,543 SW SW TOTAL CASH 9 , 100 5,543 ACCOUNTS RECEIVABLE 742 SW 380 206 SW SW TOTAL OTHER RECEIVABLES (NET) 742 206 DUE FROM OTHER FUNDS 57 SW 391 SW SW TOTAL DUE FROM OTHER FUNDS 57 TOTAL ASSETS 9,899 5,749 77 L • • e L L L L L o • t L L • ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY UNRESERVED FUND BALANCE APPROPRIATED 54,406 SW 910 S 2,214 SW SW TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 4 ,406 2,214 UNRESERVED FUND BALANCE UNAPPROPRIATED 5,493 SW 911 3,535 SW SW TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED 5 ,493 3,535 TOTAL TOTAL FUND EQUITY 9,899 5,749 TOTAL LIABILITIES AND FUND EQUITY 9,899 5,749 78 • 1 1' i i e L <_ L SS c 411 ANNUAL UPDATE DOCUMENTS FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES 511 , 348 SW1001 SW SW TOTAL REAL PROPERTY TAXES 11 , 348 INTEREST & PENALTIES ON REAL PROP TAXES 18 SW1090 256 SW SW TOTAL REAL PROPERTY TAX ITEMS 18 256 INTEREST AND EARNINGS 742 SW2401 SW SW TOTAL USE OF MONEY AND PROPERTY 742 TOTAL TOTAL REVENUES 12 , 108 256 TOTAL DETAIL REVENUES AND OTHER SOURCES 12, 108 256 79 1 1 ' L L • • e L L L L • • 0 ANNUAL UPDATE DOCUMEN• FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES WATER ADMINISTRATION, CONTR EXPEND 56 ,805 SW8310 . 4 $ 4,406 SW TOTAL ADMINISTRATION 6 ,805 SW8310 . 0 4,406 SW SW SW SW SW TOTAL HOME AND COMMUNITY SERVICES 6 ,805 4,406 TOTAL EXPENDITURES 6 ,805 4,406 TOTAL DETAIL EXPENDITURES AND OTHER USES 6 , 805 4,406 80 1 1 ' L. • • t' L L L L ® • L L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER RESULTS CF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR* $4 ,596 SW8021 $9 ,899 ADD - REVENUES AND OTHER SOURCES 12 , 108 256 DEDUCT - EXPENDITURES AND OTHER USES 6 ,805 4,406 FUND EQUITY-END OF YEAR* 9,899 SW8029 5,749 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 81 1 1' L • • e L `. `. L • • t. • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES 511 , 348 SW1049M $ SW M TOTAL ESTIMATED SW M REVENUES 11 , 348 APPROPRIATED FUND BALANCE 15 SW 599M 4,406 SW M TOTAL ESTIMATED OTHER SW M SOURCES 15 4,406 M TOTAL ESTIMATED h1 REVENUES AND OTHER SOURCES 11 , 363 4,406 82 L L • • e L t ` • �� • ANNUAL UPDATE DOCUMENT 410 FOR THE FISCAL YEAR ENDED 1990 (SW) SPECIAL DISTRICT(S) - WATER SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS APP - HOME AND COMMUNITY SERVICES * 11 , 363 SW8999M S 4,406 SW M SW M TOTAL ESTIMATED EXPENDITURES 11 ,363 4,406 M M TOTAL APPROPRIATIONS 11 , 363 4,406 83 1 1' t • • e L • • C. L. • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH $356 CS 200 CASH TIME DEPOSITS 87, 774 CS 201 94,290 CS CS TOTAL CASH 88 , 130 94,290 Accounts Receivable CS 380 83,398 TOTAL ASSETS 88 , 130 1177,688 84 • 1 I' L- • • e L. • • C.. ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE 5107 CS 600 5 37,841 CS CS TOTAL ACCOUNTS PAYABLE 107 37,841 DUE TO OTHER FUNDS 168 CS 630 CS CS TOTAL DUE TO OTHER FUNDS 168 Deferred Revenues CS 691 2,046 TOTAL Deferred Revenues 2,046 TOTAL LIABILITIES 275 39,887 INSURANCE RESERVE 87 ,855 CS 863 137,801 CS CS TOTAL SPECIAL RESERVES 87 ,855 137,801 TOTAL TOTAL FUND EQUITY 87, 855 137.801 TOTAL LIABILITIES AND FUND EQUITY 88 , 130 177,688 85 1 1' L L • • e L L Q • L • ANNUAL UPDATE DOCUMENT III FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES INTEREST & EARNINGS $5, 043 CS2401 5 5,438 CS CS TOTAL USE OF MONEY AND PROPERTY 5,043 5,438 EMPLOYEES CONTRIBUTIONS 15,521 CS2709 24,771 CS CS TOTAL MISCELLANEOUS LOCAL SOURCES 15,521 24,771 Insurance Recoveries CS 2680 144,931 TOTAL Other Revenues 144,931 TOTAL REVENUES 20 ,564 175,140 INTERFUND TRANSFERS 292 , 165 CS5031 602,024 CS CS TOTAL INTERFUND TRANSFERS 292, 165 602,024 TOTAL TOTAL OTHER SOURCES 292 , 165 602,024 TOTAL DETAIL REVENUES AND OTHER SOURCES 312, 729 777,164 86 I ' • • e L L. L L fa • L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES ADMINISTRATION - CONTRACTUAL EXP * 13 ,246 CS1710 . 4 * 16.983 CS TOTAL ADMINISTRATION 13 ,246 CS1710 . 0 16,983 EXCESS INSURANCE - CONTRACTUAL EXP 267 CS1722 . 4 82,571 CS TOTAL EXCESS INSURANCE 267 CS1722 . 0 82,571 CS CS CS CS CS TOTAL GENERAL GOVERNMENT SUPPORT 13 ,513 99,554 HOSPITAL , MEDICAL , & DENTAL INS 211 , 361 CS9060 . 8 627,664 TOTAL EMPLOYEE BENEFITS 211 , 361 627,664 TOTAL EXPENDITURES 224 ,874 727,218 TOTAL DETAIL EXPENDITURES AND OTHER USES 224 ,874 727,218 87 • i i ' • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $0 CS8021 $87, 855 ADD - REVENUES AND OTHER SOURCES _ 312,729 777,164 DEDUCT - EXPENDITURES AND OTHER USES 224,874 727,218 FUND EQUITY - END OF YEAR* 87,855 CS8029 137,801 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 88 L 9 9 e L L L LL. 0 9 ANNUAL UPDATE DOCUMENT• FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ESTIMATED REVENUES AND OTHER SOURCES MISC. LOCAL SOURCES $ 15,400 CS2799M $ 170,000 Use of Money & Property CS2499 M 2,325 CS M TOTAL ESTIMATED REVENUES 15,400 172.325 INTERFUND TRANSFERS 292, 165 CS5031M 604,675 CS M CS M TOTAL. ESTIMATED OTHER SOURCES 292 , 165 604,675 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 307 , 565 777,000 89 I' L L • • e L L. L L `. O • L • ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1990 (CS) RISK RETENTION FUND SUMMARY CF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 APPROPRIATIONS GENERAL GOV'T SUPPORT 557,565 CS1999M $ 101,000 EMPLOYEE BENEFITS 250 ,000 CS9199M 676,000 CS M CS M TOTAL ESTIMATED EXPENDITURES 307 ,565 777,000 M M TOTAL APPROPRIATIONS 307,565 777,000 90 1 1' • • e L L L L L • I i 4110 ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH 5223,651 H200 $ 214,496 Cash In Time H 201 522.500 H TOTAL CASH 223 ,651 736,996 STATE & FEDERAL RECEIVABLES 4, 959 H410 H H TOTAL STATE AND FEDERAL AID RECEIVABLES 4 , 959 DUE FROM OTHER FUNDS 24 , 304 H391 H H TOTAL DUE FROM OTHER FUNDS 24 ,304 Accounts Receivable H 380 5,846 TOTAL ASSETS 252 , 914 742,842 91 • 1 1' L • • e L L L L L • • L L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE $84 ,534 H600 $ 19,352 H H TOTAL ACCOUNTS PAYABLE 84 ,534 19,352 BOND ANTICIPATION NOTES PAYABLE 1 , 088 ,400 H626 1,611,400 H H TOTAL NOTES PAYABLE 1 , 088 ,400 1,611,400 DUE TO OTHER FUNDS 30 , 744 H630 4,321 H H TOTAL DUE TO OTHER FUNDS 30 ,744 4,321 TOTAL TOTAL LIABILITIES 1 ,203 ,678 1,635,073 UNRESERVED FUND BALANCE APPROPRIATED 137 ,636 H910 719,169 H H TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 137 ,636 719,169 UNRESERVED FUND BALANCE UNAPPROPRIATED -1 ,088 ,400 H911 (1,611,400) H H TOTAL UNRESERVED FUND BALANCE - UNAPPRCPRIATED -1 ,088 ,400 (1,611,400) TOTAL. _ TOTAL FUND EQUITY -950 , 764 (892,231) 92 1 1 ' L • • e L. L 0 • t �. 411 ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES AND FUND EQUITY $ TOTAL LIABILITIES AND FUND EQUITY 252 , 914 742,842 93 1 1' L L • • C L L L L • • L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES INTEREST AND EARNINGS $ 19 , 050 H2401 $ 15,344 H H TOTAL USE OF MONEY AND PROPERTY 19 , 050 15,344 SALES OF SCRAP & EXCESS MATERIALS 40 ,445 H2650 H H TOTAL SALE OF PROPERTY AND COMPENSATION FOR LOSS 40 ,445 ST AID, NATURAL RESOURCES CAP PROJ 4 , 959 H3997 H H TOTAL STATE AID 4 , 959 Refund-Prior Year Expenses H 2701 13,625 TOTAL Other Miscellaneous Sources 13,625 TOTAL REVENUES 64,454 28,969 TRANSFERS 587 ,599 H5031 8,716 H H TOTAL INTERFUND TRANSFERS 587,599 8,716 BANS REDEEMED FROM APPROPRIATIONS 244, 170 H5731 327,000 Capital Note Proceeds H 5740 87,500 H TOTAL PROCEEDS OF OBLIGATIONS 244 , 170 414,500 TOTAL TOTAL OTHER SOURCES 831 , 769 423,216 94 L L L • • e L L. L L I • 410 ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL REVENUES AND OTHER SOURCES TOTAL DETAIL REVENUES AND OTHER SOURCES 896 ,223 452,185 95 • L • • e L L L L L • • t L L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 CH) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES GENERAL GOVT, EQUIP & CAP OUTLAY $ 173 ,535 H1997 . 2 $ 267,145 H H H H H TOTAL GENERAL GOVERNMENT SUPPORT 173 ,535 267,145 HIGHWAY, CAPITAL PROJECTS 149,523 H5197 . 2 40,000 H H H H H TOTAL TRANSPORTATION 149,523 40,000 PLANNING & SURVEYS, EQUIP & CAP OUTLAY 179, 150 H8097 . 2 11,005 SANITATION, EQUIP & CAP OUTLAY 485 , 936 H8797 .2 16,799 H H H H H TOTAL HOME AND COMMUNITY SERVICES 665 , 086 27,804 DEBT INTEREST, BOND ANTICIPATION NOTES 180 H9730 . 7 4,279 Debt Principal, Bond anticipation Notes H9730.6 21,208 96 1 1' • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 DETAIL EXPENDITURES AND OTHER USES TOTAL DEBT INTEREST Service $ 180 $ 25,487 TOTAL EXPENDITURES 988 , 324 TRANSFERS, OTHER FUNDS 103 , 000 H9901 . 9 33,216 TOTAL TRANSFERS 103 , 000 33,216 TOTAL OTHER USES 103 , 000 33,216 TOTAL DETAIL EXPENDITURES AND OTHER USES 1 , 091 , 324 393,652 97 i ° L c_ • • e L L_ L L. • • • ANNUAL UPDATE DOCUMENT . FOR THE FISCAL YEAR ENDED 1990 (H) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $-755,663 H8021 $-950 , 764 ADD - REVENUES AND OTHER SOURCES 896 ,223 452,185 DEDUCT - EXPENDITURES AND OTHER USES 1 , 091 ,324 393,652 FUND EQUITY - END OF YEAR* -950 ,764 H8029 (892,231) * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 98 1 1 ' L 1 • • e L L L O O • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (TA) AGENCY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS CASH 517,873 TA 200 5 40,253 TIME DEPOSITS 167,299 TA 201 284,289 TA TA TOTAL CASH 185, 172 324,542 Accounts Receivable TA 380 1,195 TOTAL ASSETS 185 , 172 325.737 99 1 1 ' L L • • e L L L. L L_ ® • t L • ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1990 (TA) AGENCY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES DUE TO OTHER FUNDS $911 TA 630 $ 29,348 TA TA TOTAL DUE TO OTHER FUNDS 911 29,348 GROUP INSURANCE 184 TA 20 196 GUARANTY & BID DEPOSITS 4 ,450 TA 30 1,850 PARK LAND DEPOSITS 167 ,299 TA 37 280,345 OTHER AGENCY FUNDS 12, 328 TA 85 13,998 TA TA TOTAL AGENCY LIABILITIES 184,261 296,389 TOTAL TOTAL LIABILITIES 185 , 172 325,737 100 L L. • • e L L L. • • • ANNUAL UPDATE DOCUMENTS FOR THE FISCAL YEAR ENDED 1990 (K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS LAND $ 1 ,461 ,837 K101 $ 1,461,837 BUILDINGS 1 , 714 , 076 K102 1,714,076 MACHINERY & EQUIPMENT 7 , 054 , 179 K104 7,210,481 K K TOTAL ASSETS 10 ,230 , 092 10.386.394 101 1 I' • ANNUAL UPDATE DOCUMENTS FOR THE FISCAL YEAR ENDED 1990 (K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 INVESTMENT IN GENERAL FIXED ASSETS INVEST GENERAL FXD ASSETS-BONDS AND NOTES $4 , 035 ,811 K151 $ 4,069,922 INVEST GENERAL FXD 2,935,795 ASSETS-CURRENT APP 2,813 ,604 K152 INVEST GENERAL FXD ASSETS-GIFTS 475 , 000 K153 475,000 INVEST GENERAL FXD ASSETS-STATE AID 171 , 750 K156 171,750 INVEST GENERAL FXD ASSETS-FEDERAL AID 1 , 121 , 034 K 157 1,121,034 INVEST GENERAL FXD 1,612,893 ASSETS-OTHER 1 ,612,893 K158 K K TOTAL INVESTMENT IN GENERAL FIXED ASSETS 10 ,230 , 092 10,386,394 102 L L • • e L L ` `. 0 • • ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1990 (W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 ASSETS PROVISION TO BE MADE IN FUTURE BUDGETS $4 , 393,606 W125 $ 4,135,602 w w TOTAL ASSETS 4, 393 ,606 4,135,602 103 • II L. • • e i • • • ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1990 (W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990 LIABILITIES COMPENSATED ABSENCES $2 , 157 ,485 W687 $ 2,011,332 w w TOTAL OTHER LIABILITIES 2 , 157 ,485 2,011,332 DUE TO EMPLOYEES' RETIREMENT SYSTEM 851 , 121 W637 726,770 w W TOTAL DUE TO OTHER GOVERNMENTS 851 , 121 726.770 BONDS PAYABLE 1 , 385 , 000 W628 1,310,000 Capital Notes Payable w627 87,500 w TOTAL BOND AND LONG TERM LIABILITIES 1 , 385 , 000 1,397,500 TOTAL TOTAL LIABILITIES 4 , 393,606 4.135.602 104 I ' L_ L. • • e L L- L- • • C. L • • *** SUPPLEMENTAL SECTION *** 105 ts_ L • • e L • • STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTIT,ONAL DEBT LIMIT TAX ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT TAX ANTICIPATION NOTE NO . 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18611 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18613 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18615 $ OUTSTANDING END OF FISCAL YEAR 2P18617 FINAL MATURITY DATE TAX ANTICIPATION NOTE NO . 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18611 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18613 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18615 OUTSTANDING END OF FISCAL YEAR 2P18617 FINAL MATURITY DATE TAX ANTICIPATION NOTE NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18611 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18613 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18615 OUTSTANDING END OF FISCAL YEAR 2P18617 $ FINAL MATURITY DATE TOTAL TAX ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR $ PAID DURING FISCAL YEAR OUTSTANDING END OF FISCAL YEAR 106 • 1 1 ' • • e L.. L • • L STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTITU ONAL DEBT LIMIT REVENUE ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT REVENUE ANTICIPATION NOTE NO . 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18621 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18623 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18625 $ OUTSTANDING END OF FISCAL YEAR 2P18627 $ FINAL MATURITY DATE REVENUE ANTICIPATION NOTE NO . 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18621 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18623 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18625 OUTSTANDING END OF FISCAL YEAR 2P18627 FINAL MATURITY DATE REVENUE ANTICIPATION NOTE NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18621 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18623 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18625 $ OUTSTANDING END OF FISCAL YEAR 2P18627 $ FINAL MATURITY DATE TOTAL REVENUE ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR ISSUED DURING FISCAL YEAR PAID DURING FISCAL YEAR OUTSTANDING END OF FISCAL YEAR $ 107 L L • • e L L. • • L STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTITSONAL DEBT LIMIT BUDGET NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BUDGET NOTE NO . 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18631 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18633 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18635 $ OUTSTANDING END OF FISCAL YEAR 2P18637 FINAL MATURITY DATE BUDGET NOTE NO . 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18631 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18633 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18635 $ OUTSTANDING END OF FISCAL YEAR 2P18637 $ FINAL MATURITY DATE BUDGET NOTE NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18631 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18633 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18635 $ OUTSTANDING END OF FISCAL YEAR 2P18637 FINAL MATURITY DATE TOTAL BUDGET NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR PAID DURING FISCAL YEAR $ OUTSTANDING END OF FISCAL YEAR 108 I ' L. L. • • e L L • • STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTITUpNAL DEBT LIMIT CAPITAL NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT CAPITAL NOTE NO . 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 57 FINAL MATURITY DATE CAPITAL NOTE NO. 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 57 FINAL MATURITY DATE CAPITAL NOTE NO. 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ OUTSTANDING END OF FISCAL YEAR 2P4 57 $ FINAL MATURITY DATE TOTAL CAPITAL NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR 2P18651 ISSUED DURING FISCAL YEAR 2P13653 PAID DURING FISCAL YEAR 2P18655 OUTSTANDING END OF FISCAL YEAR 2P18657 109 I II L L • • e L • • STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTITU•NAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 67 $ FINAL MATURITY DATE BOND ANTICIPATION NOTE NO . 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 67 $ FINAL MATURITY DATE BOND ANTICIPATION NOTE NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 67 $ FINAL MATURITY DATE 110 1 1 ' L • • e • • STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTITSONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 4 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 67 $ FINAL MATURITY DATE BOND ANTICIPATION NOTE NO. 5 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ OUTSTANDING END OF FISCAL YEAR 2P4 67 FINAL MATURITY DATE BOND ANTICIPATION NOTE NO . 6 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ OUTSTANDING END OF FISCAL YEAR 2P4 67 $ FINAL MATURITY DATE TOTAL BOND ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR 2P18661 $ ISSUED DURING FISCAL YEAR 2P18663 PAID DURING FISCAL YEAR 2P18665 OUTSTANDING END OF FISCAL YEAR 2P18667 $ *** BOND ANTICIPATION NOTES REDEEMED FROM BOND PROCEEDS DURING FISCAL YEAR 2P18885 $ 111 L- • • e L. L L. @ • t •ATEMENT OF INDEBTEDNESS • WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BONDS LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND NO. 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 ISSUED DURING FISCAL YEAR 2P18673 PAID DURING FISCAL YEAR 2P18675 OUTSTANDING END OF FISCAL YEAR 2P18677 FINAL MATURITY DATE BOND NO. 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 ISSUED DURING FISCAL YEAR 2P18673 PAID DURING FISCAL YEAR 2P18675 OUTSTANDING END OF FISCAL YEAR 2P18677 FINAL MATURITY DATE BOND NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 $ ISSUED DURING FISCAL YEAR 2P18673 PAID DURING FISCAL YEAR 2P18675 $ OUTSTANDING END OF FISCAL YEAR 2P18677 FINAL MATURITY DATE BOND NO. 4 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 $ ISSUED DURING FISCAL YEAR 2P18673 $ PAID DURING FISCAL YEAR 2P18675 $ OUTSTANDING END OF FISCAL YEAR 2P18677 FINAL MATURITY DATE 112 • • I ' L L 1 • • e L • • t. STATEMENT OF INDEBTEDNESS WATER AND OTHER POSES EXEMPT FROM CONSTIT•ONAL DEBT LIMIT BONDS LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND NO . 5 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 ISSUED DURING FISCAL YEAR 2P18673 $ PAID DURING FISCAL YEAR 2P18675 $ OUTSTANDING END OF FISCAL YEAR 2P18677 $ FINAL MATURITY DATE BOND NO . 6 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 $ ISSUED DURING FISCAL YEAR 2P18673 $ PAID DURING FISCAL YEAR 2P18675 $ OUTSTANDING END OF FISCAL YEAR 2P18677 $ FINAL MATURITY DATE BOND NO . 7 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18671 ISSUED DURING FISCAL YEAR 2P18673 PAID DURING FISCAL YEAR 2P18675 OUTSTANDING END OF FISCAL YEAR 2P18677 $ FINAL MATURITY DATE TOTAL BONDS AMOUNT OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR $ PAID DURING FISCAL YEAR OUTSTANDING END OF FISCAL YEAR $ 113 • `. L L.. • • e L. L L. L_ L.. • • C L STATEMENT OF INDEBTEDNESS INDEBTEDN• NOT EXEMPT FROM CONSTITU,NAL DEBT LIMIT CAPITAL NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT CAPITAL NOTE NO . 1 ACQUISITION OF LAND MONTH AND YEAR OF ISSUE 11/90 CURRENT INTEREST RATE 6.33% OUTSTANDING BEGINNING OF YEAR 2P18751 S ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18753 $ 87,500 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18755 OUTSTANDING END OF FISCAL YEAR 2P18757 $ 87,500 FINAL MATURITY DATE 11/92 CAPITAL NOTE NO . 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18751 S ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18753 S PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18755 S OUTSTANDING END OF FISCAL YEAR 2P18757 FINAL MATURITY DATE CAPITAL NOTE NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18751 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18753 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18755 S OUTSTANDING END OF FISCAL YEAR 2P18757 FINAL MATURITY DATE TOTAL CAPITAL NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR ISSUED DURING FISCAL YEAR S 87,500 PAID DURING FISCAL YEAR S OUTSTANDING END OF FISCAL YEAR S 87,500 114 • ! B ' - L • • C L L. L L 4 • C L •ATEMENT OF INDEBTEDNESS • INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 1 MOBIL SWEEPER MONTH AND YEAR OF ISSUE 06/89 CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18761 S 15,800 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 S 15,800 OUTSTANDING END OF FISCAL YEAR 2P18767 $ FINAL MATURITY DATE 06/90 BOND ANTICIPATION NOTE NO . 2 TUB GRINDER MONTH AND YEAR OF ISSUE 08/89 CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18761 $ 13,600 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 13,600 OUTSTANDING END OF FISCAL YEAR 2P18767 S -0- FINAL MATURITY DATE 08/90 BOND ANTICIPATION NOTE NO . 3 A/C PAYLOADER MONTH AND YEAR OF ISSUE 10/89 CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18761 $ 20,400 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 20,400 OUTSTANDING END OF FISCAL YEAR 2P18767 $ -0- FINAL MATURITY DATE 10/90 115 A �_ L • • e • • • STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 4 TELEPHONE SYSTEM MONTH AND YEAR OF ISSUE 01/90 CURRENT INTEREST RATE 6.00% OUTSTANDING BEGINNING OF YEAR 2P18761 $ 12,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 6,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 6,000 FINAL MATURITY DATE 01/91 BOND ANTICIPATION NOTE NO . 5 SENIOR YOUTH CENTER REPAIRS MONTH AND YEAR OF ISSUE 10/90 CURRENT INTEREST RATE 6.30 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 16,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 8,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 8,000 _ FINAL MATURITY DATE 10/91 BOND ANTICIPATION NOTE NO . 6 LANDFILL COMPACTOR MONTH AND YEAR OF ISSUE 03/90 CURRENT INTEREST RATE 5.99 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 105,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18765 $ 35,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 70,000 FINAL MATURITY DATE 04/92 115 B i STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 7 SCALE HOUSE MONTH AND YEAR OF ISSUE 06/90 CURRENT INTEREST RATE 6.28% OUTSTANDING BEGINNING OF YEAR 2P18761 $ 84,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 28,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 56.000 FINAL MATURITY DATE 06/92 BOND ANTICIPATION NOTE N O . 8 WENDY DRIVE ROAD IMPROVEMENT MONTH AND YEAR OF ISSUE 10/90 CURRENT INTEREST RATE 6.35 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 3,600 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ _ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 1,200 OUTSTANDING END OF FISCAL YEAR 2P18767 2,400 FINAL MATURITY DATE 10/92 BOND ANTICIPATION NOTE NO . 9 POLICE CONSOLE MONTH AND YEAR OF ISSUE 11/90 CURRENT INTEREST RATE 6.20 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 45,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18765 $ 15,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 30,000 FINAL MATURITY DATE 11/92 115 C • STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 10 DOG POUND IMPROVEMENT MONTH AND YEAR OF ISSUE 11/90 CURRENT INTEREST RATE 6.20 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 42,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HEPE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 S 14,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 28 000 FINAL MATURITY DATE 11/92 BOND ANTICIPATION NOTE NO . 11 COMPUTER SYSTEM MONTH AND YEAR OF ISSUE 11/90 CURRENT INTEREST RATE 6.20 7 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 135,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 45,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 90,000 FINAL MATURITY DATE 11/92 BOND ANTICIPATION NOTE NO . 12 COMPUTER SYSTEM MONTH AND YEAR OF ISSUE 10/90 CURRENT INTEREST RATE 6.29 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 48,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 12,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 36,000 FINAL MATURITY DATE 10/93 115 D i • STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES l V LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 13 PAYLOADER MONTH AND YEAR OF ISSUE 05/90 CURRENT INTEREST RATE 6.24 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 68,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 17,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 51,000 FINAL MATURITY DATE 05/93 BOND ANTICIPATION NOTE NO . 14 HIGHWAY EQUIPMENT MONTH AND YEAR OF ISSUE 06/90 CURRENT INTEREST RATE 6.25 OUTSTANDING BEGINNING OF YEAR 2P18761 $ 170,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 34,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 136,000 FINAL MATURITY DATE 06/94 BOND ANTICIPATION NOTE NO . 15 TRUCK SCALE MONTH AND YEAR OF ISSUE 09/90 CURRENT INTEREST RATE 6.19% OUTSTANDING BEGINNING OF YEAR 2P18761 $ 150,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 30,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 120,000 FINAL MATURITY DATE 09/94 115E • • STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSt1E EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 16 COMPUTER SYSTEM MONTH AND YEAR OF ISSUE 11/90 CURRENT INTEREST RATE 6.31 OUTSTANDING BEGINNING OF YEAR 2P18761 S 160,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 S PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 S 32,000 OUTSTANDING END OF FISCAL YEAR 2P18767 $ 128,000 FINAL MATURITY DATE 11/94 BOND ANTICIPATION NOTE NO . 17 POLICE HEADQUARTERS REPAIRS MONTH AND YEAR OF ISSUE 03/90 CURRENT INTEREST RATE 5.89 OUTSTANDING BEGINNING OF YEAR 2P18761 S ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 S 60,000 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 OUTSTANDING END OF FISCAL YEAR 2P18767 60,000 FINAL MATURITY DATE 03/95 BOND ANTICIPATION NOTE NO . 18 FUEL DISTRIBUTION SYSTEM MONTH AND YEAR OF ISSUE 09/90 CURRENT INTEREST RATE 6.08 OUTSTANDING BEGINNING OF YEAR 2P18761 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18763 S 50,000 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE ) 2P18765 OUTSTANDING END OF FISCAL YEAR 2P18767 S 50,000 FINAL MATURITY DATE 09/95 115F STATEMENT OF INDEBTEDNESS INDEBTEDN, NOT EXEMPT FROM CONSTITU,NAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 19 GLEN ROAD & SHEPARD DRIVE ROAD IMPROVEMENT MONTH AND YEAR OF ISSUE 10/90 CURRENT INTEREST RATE 6.29 OUTSTANDING BEGINNING OF YEAR 2P18761 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ 40,000 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ OUTSTANDING END OF FISCAL YEAR 2P18767 $ 40,000 FINAL MATURITY DATE 10/95 BOND ANTICIPATION NOTE NO . 20 ACQUISITION OF LAND MONTH .AND YEAR OF ISSUE 11/90 CURRENT INTEREST RATE 6.30 OUTSTANDING BEGINNING OF YEAR 2P18761 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ 600,000 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ OUTSTANDING END OF FISCAL YEAR 2P18767 $ 600,000 FINAL MATURITY DATE 11/91 BOND ANTICIPATION NOTE NO. 21 VARIOUS PURPOSES MONTH AND YEAR OF ISSUE 12/90 CURRENT INTEREST RATE 6. 12 % OUTSTANDING BEGINNING OF YEAR 2P18761 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ 100,000 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ OUTSTANDING END OF FISCAL YEAR 2P18767 $ 100,000 FINAL MATURITY DATE 12/95 TOTAL BOND ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR $ 1,088,400 ISSUED DURING FISCAL YEAR $ 850,000 PAID DURING FISCAL YEAR $ 327,000 OUTSTANDING END OF FISCAL YEAR $ 1,611,400 *** BOND ANTICIPATION NOTES REDEEMED FROM BOND PROCEEDS DURING FISCAL YEAR 2P18885 $ 116 • I' L • • e L L • • L 41/ATEMENT OF INDEBTEDNESS 410 INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BONDS LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND N 0 . 1 AGRICULTURAL LAND SERIAL BONDS MONTH AND YEAR OF ISSUE 10/87 CURRENT INTEREST RATE 9. 10 % OUTSTANDING BEGINNING OF YEAR 2P18771 $ 1,385,000 ISSUED DURING FISCAL YEAR 2P18773 PAID DURING FISCAL YEAR 2P18775 S 75,000 OUTSTANDING END OF FISCAL YEAR 2P18777 $ 1,310,000 FINAL MATURITY DATE 04/05 BOND NO . 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 ISSUED DURING FISCAL YEAR 2P18773 S PAID DURING FISCAL YEAR 2P18775 OUTSTANDING END OF FISCAL YEAR 2P18777 S FINAL MATURITY DATE BOND NO . 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 ISSUED DURING FISCAL YEAR 2P18773 PAID DURING FISCAL YEAR 2P18775 S OUTSTANDING END OF FISCAL YEAR 2P18777 FINAL MATURITY DATE BOND NO. 4 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 ISSUED DURING FISCAL YEAR 2P18773 PAID DURING FISCAL YEAR 2P18775 S OUTSTANDING END OF FISCAL YEAR 2P18777 FINAL MATURITY DATE 117 • 1 1 ' L. L. L • • e L. L ` L L • • .- L. STATEMENT OF INDEBTEDNESS INDEBTEDNES NOT EXEMPT FROM CONSTITU,NAL DEBT LIMIT BONDS LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND NO . 5 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 $ ISSUED DURING FISCAL YEAR 2P18773 $ PAID DURING FISCAL YEAR 2P18775 OUTSTANDING END OF FISCAL YEAR 2P18777 $ FINAL MATURITY DATE BOND NO. 6 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 $ ISSUED DURING FISCAL YEAR 2P18773 $ PAID DURING FISCAL YEAR 2P18775 $ OUTSTANDING END OF FISCAL YEAR 2P18777 $ FINAL MATURITY DATE BOND NO . 7 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 $ ISSUED DURING FISCAL YEAR 2P18773 $ PAID DURING FISCAL YEAR 2P18775 OUTSTANDING END OF FISCAL YEAR 2P18777 $ FINAL MATURITY DATE TOTAL BONDS AMOUNT OUTSTANDING BEGINNING OF YEAR $ 1,385,000 ISSUED DURING FISCAL YEAR PAID DURING FISCAL YEAR $ 75,000 OUTSTANDING END OF FISCAL YEAR $ 1,310,000 118 1 I' 1 • • e L L_ L., L. • • • t STATEMENT OF INDEBTEDNESS INDEBTEDNESS N,EXEMPT FROM CONSTITUTIONA,EBT LIMIT STATE OR AUTHORITY LOANS STATE OR AUTHORITY LOANS EDPCODE AMOUNT MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18791 $ ISSUED DURING FISCAL YEAR 2P18793 $ PAID DURING FISCAL YEAR 2P18795 $ OUTSTANDING END OF FISCAL YEAR 2P18797 $ FINAL MATURITY DATE ************************************************************************** ************************************************************************** TOTAL OF ALL INDEBTEDNESS INCLUDES TOTAL OF ALL BONDS AND NOTES - EXEMPT AND NOT EXEMPT OUTSTANDING BEGINNING OF YEAR $ 2,473,400 ISSUED DURING FISCAL YEAR $ 937,500 PAID DURING FISCAL YEAR $ 402,000 OUTSTANDING END OF FISCAL YEAR $ 3,008,900 119 • L • • e L L_ L, • I i OSC DATA ENTRY DO NOT KEY INDEBTEDNESS BY PURPOSE • FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE OTHER (PLEASE SPECIFY) EXEMPT DATE OF TAX FROM DEBT ISSUE OR SANITARY INCREMENT LIMIT LATEST SEWER WATER FINANCING RENEWAL 81 83 20 MONTH/YR -- FOR EACH OF THE OUTSTANDING NON-CHARGEABLE BOND ANTICIPATION NOTES AND CAPITAL NOTES, PLEASE PUT THE OUTSTANDING AMOUNTS UNDER THE APPROPRIATE COLUMN HEADINGS. THESE AMOUNTS MUST BE IN WHOLE DOLLARS ONLY 120 L • • e L L L • • t MATURITY SCHEDULE USE ONLY F• BONDS ISSUED DURING THE •CAL YEAR EDPCODE PURPOSE OF ISSUE POLICE HDQTRS FUEL DISTRI. GLEN & SHEPARD RD REPAIRS SYSTEM IMPROVEMENT FOR STATE COMPTROLLER 2P3CE USE ONLY TOTAL PRINCIPAL 2P3PR 60,000 50,000 40,000 • DATE OF ISSUE 2P3DT 03/14/90 09/10/90 10/19/90 INTEREST RATE 2P3PC ( IN DECIMALS) 5.89 6.08 6.29 MONTH , DAY AND YEAR 2P3DM OF FINAL MATURITY 03/14/95 09/10/95 10/18/95 AMOUNT OF PRINCIPAL 2P390 REDEEMED IN OR TO BE REDEEMED IN FISCAL 2P391 YEAR ENDING IN 12,000 10,000 8,000 (THE LAST TWO DIGITS 2P392 OF THE EDP CODE 12,000 10,000 8,000 CORRESPOND TO THE 2P393 FISCAL YEAR ENDED) 12,000 10,000 8,000 2P394 12,000 10,000 8,000 2P395 12,000 10,000 8,000 2P396 2P397 2P398 2P399 2P300 2P301 2P302 2P303 2P304 2P305 2P306 2P307 121A 1 I ' ,� L • • e L L • • L • MATURITY SCHEDULE USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR EDPCODE PURPOSE OF ISSUE ACQUISITION OF ACQUISITION OF VARIOUS PURPOSE LAND LAND FOR STATE COMPTROLLER 2P3CE USE ONLY TOTAL PRINCIPAL 2P3PR 87,500 600,000 100,000 DATE OF ISSUE 2P3DT 11/09/90 11/09/90 12/04/90 INTEREST RATE 2P3PC ( IN DECIMALS) 6.33 6.30 6. 12 MONTH , DAY AND YEAR 2P3DM OF FINAL MATURITY 11/08/92 11/09/91 12/04/95 AMOUNT OF PRINCIPAL 2P390 REDEEMED IN OR TO BE REDEEMED IN FISCAL 2P391 YEAR ENDING IN 43,750 600,000 20,000 (THE LAST TWO DIGITS 2P392 OF THE EDP CODE _43,750 20,000 CORRESPOND TO THE 2P393 FISCAL YEAR ENDED) _ 20,000 2P394 20,000 2P395 20,000 2P396 2P397 2P398 2P399 2P300 2P301 2P302 2P303 2P304 2P305 2P306 2P307 121 B • 410 MATURITY SCHEDULE . USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR (CONTINUED) EDPCODE AMOUNT OF PRINCIPAL 2P308 REDEEMED IN OR TO BE REDEEMED IN FISCAL 2P309 YEAR ENDING IN (THE LAST TWO DIGITS 2P310 OF THE EDP CODE CORRESPOND TO THE 2P311 FISCAL YEAR ENDED) 2P312 2P313 2P314 2P315 2P316 2P317 2P318 2P319 2P320 2P321 2P322 2P323 2P324 2P325 2P326 2P327 2P328 2P329 2P330 TOTAL 122 A • L, • • c L L • • 411 • MATURITY SCHEDULE USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR ( CONTINUED) EDPCODE AMOUNT OF PRINCIPAL 2P308 REDEEMED IN OR TO BE REDEEMED IN FISCAL 2P309 YEAR ENDING IN (THE LAST TWO DIGITS 2P310 OF THE EDP CODE CORRESPOND TO THE 2P311 FISCAL YEAR ENDED) 2P312 2P313 2P314 2P315 2P316 2P317 2P318 2P319 2P320 2P321 2P322 2P323 2P324 2P325 2P326 2P327 2P328 2P329 2P330 TOTAL 122B SCHEDULE OF TIME DEPOSITS AND INVESTMENTS OTHER THAN RESERVE FUND. •EDPCODE AMOUNT CASH : ON HAND 9Z2001 250 DEMAND DEPOSITS 9Z2021 276,528 TIME DEPOSITS 9Z2011 3,840,169 TOTAL 4,116,947 COLLATERAL : - FDIC INSURANCE 9Z2014 500,000 - SECURITIES LOCATED: Financial Institution's ( 1) IN POSSESSION OF MUNICIPAL ITYTrust Dept. 9Z2014A 13,309,900 (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z2014B 7,370,000 (3) HELD BY TRADING COUNTER PARTNER 9Z2014C INVESTMENTS: - SECURITIES (450 ) *BOOK VALUE (COST) 9Z4501 *MARKET VALUE AT BALANCE SHEET DATE 9Z4502 *SECURITIES LOCATED: ( 1 ) IN POSSESSION OF MUNICIPALITY 9Z4504A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4504B ( 3) HELD BY TRADING COUNTER PARTNER 9Z4504C - REPURCHASE AGREEMENTS (451 ) *BOOK VALUE (COST) 9Z4511 *MARKET VALUE AT BALANCE SHEET DATE 9Z4512 *SECURITIES LOCATED : ( 1 ) IN POSSESSION OF MUNICIPALITY 9Z4514A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4514B ( 3) HELD BY TRADING COUNTER PARTNER 9Z4514C 123 L. L. • • C • • 1. SCHEDULE OF TINE DEPOSITS AND INVESTMENTS RESERVE FUNDS • EDPCODE AMOUNT CASH (ALL RESERVE FUNDS) : ON HAND 9Z2301 DEMAND DEPOSITS 9Z2311 TIME DEPOSITS 9Z2321 TOTAL COLLATERAL : - FDIC INSURANCE 9Z2324 - SECURITIES LOCATED: ( 1 ) IN POSSESSION OF MUNICIPALITY 9Z2324A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z2324B (3) HELD BY TRADING COUNTER PARTNER 9Z2324C INVESTMENTS (ALL RESERVE FUNDS) - SECURITIES (450 ) *BOOK VALUE (COST) 9Z4521 *MARKET VALUE AT BALANCE SHEET DATE 9Z4522 *SECURITIES LOCATED: ( 1) IN POSSESSION OF MUNICIPALITY 9Z4524A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4524B (3) HELD BY TRADING COUNTER PARTNER 9Z4524C - REPURCHASE AGREEMENTS (ALL RESERVE FUNDS) (451) *BOOK VALUE (COST) 9Z4531 *MARKET VALUE AT BALANCE SHEET DATE 9Z4532 *SECURITIES LOCATED: ( 1) POSSESSION OF MUNICIPALITY 9Z4534A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4534B (3) HELD BY TRADING COUNTER PARTNER 9Z4534C 124 • • e L L i • • OSC DATA ENTRY 410 KEY ENTER CODE AND AMOUNT AS INDICATED REAL PROPERTY TAX LEVY AND RELATED INFORMATION CURRENT YEAR TAX LEVY AND COLLECTIONS COUNTIES, CITIES, VILLAGES, AND WESTCHESTER COUNTY TOWNS TAXES ON ROLL $ 35,441,296 ADD: RELEVIED TAXES ADD: OTHER TOTAL TAXES AND OTHER ITEMS ON WARRANT $ 35,441,296 DEDUCT: CANCELLATIONS AND ADJUSTMENTS ( ) DEDUCT: OTHER C ) TOTAL TAXES AND OTHER ITEMS TO BE COLLECTED $ 35,441,296 (B) DEDUCT TOTAL TAXES AND OTHER ITEMS ACTUALLY COLLECTED ( 35,441,296 ) (A) UNCOLLECTED TAXES AND OTHER ITEMS TAX COLLECTION PERFORMANCE (A DIVIDED BY B) AMOUNT NEAREST HUNDREDTH PERCENT 100 00 ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR A300 A320 A330 A TAXES RE- TAX SALE PROPERTY OTHER CEIVABLES CERTIFI- ACQUIRED PENDING CATES FOR TAXES TOTAL CURRENT YEAR 19_ $ $ $ $ $ PRIOR YEARS: $ $ $ $ $ TOTAL $ $ $ $ $ 125 L L • • e L L 0 • �. TOWN OF SOUTHOLD COUNTY OF SUFFOLK •OR THE FISCAL YEAR ENDED 0 AUDIT SURVEY AND SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE (ALL LOCAL GOVERNMENTS SHOULD COMPLETE THIS FORM) IF A LOCAL GOVERNMENT RECEIVES FEDERAL ASSISTANCE EQUAL TO OR GREATER THAN $ 100 , 000 IN ANY FISCAL YEAR, A SINGLE AUDIT MUST BE PERFORMED. IF A LOCAL GOVERNMENT RECEIVES BETWEEN $25, 000 AND $ 100 , 000 , THE LOCAL GOVERNMENT HAS THE OPTION OF OBTAINING A SINGLE AUDIT OR COMPLYING WITH APPLICABLE FINANCIAL OR COMPLIANCE AUDIT REQUIREMENTS FOR EACH FEDERAL GRANT. FEDERAL ASSISTANCE MAY TAKE THE FORM OF GRANTS, CONTRACTS, LOANS, LOAN GUARANTEES, PROPERTY, COOPERATIVE AGREEMENTS, INTEREST SUBSIDIES, INSURANCE , ETC. RECEIVED DIRECTLY FROM THE FEDERAL GOVERNMENT OR INDIRECTLY THROUGH THE STATE OR ANY OTHER GOVERNMENTAL UNIT. 126 o • e L. L L 0 • AUDIT CO•AGE SURVEY • 1 . WILL OR HAVE THE COMBINED FINANCIAL STATEMENTS FOR YOUR LOCALITY BEEN AUDITED BY AN INDEPENDENT AUDITOR (PUBLIC ACCOUNTANT OR CERTIFIED PUBLIC ACCOUNTANT) OTHER THAN THE OFFICE OF THE STATE COMPTROLLER? EDP CODE RESPONSE (ENTER 1 IF YES, 2 IF NO . ) 9ZACO 1 IF THE ANSWER TO QUESTION 1 ABOVE IS YES, PLEASE COMPLETE THE FOLLOWING INFORMATION BELOW FOR THE PRINCIPAL AUDITOR: INDEPEN- DENT AUDITOR EDP CODE CODE 9ZIAC DESCRIPTION REQUIRED INFORMATION NAME OF OVERSIGHT UNIT E.F. KALDOR, P.C. NAME OF AUDITING FIRM E.F. KALDOR, P.C. ADDRESS OF AUDITING FIRM : STREET 162 GRIFFING AVENUE CITY RIVERHEAD STATE NEW YORK ZIP CODE 11901 NAME OF CONTACT PERSON WITHIN AUDITING FIRM ELAINE KALDOR, C.P.A. FIRM TELEPHONE NUMBER ( 516 ) 727 - 7888 2 . IF THE ANSWER TO QUESTION 1 ABOVE IS YES, WILL THE AUDIT SATISFY THE FINANCIAL , INTERNAL CONTROL AND COMPLIANCE REQUIREMENTS OF THE SINGLE AUDIT ACT OF 1984? EDP CODE RESPONSE (ENTER 1 IF YES, 2 IF NO . ) 9ZC01 1 127 • I ' L • • e L L L L • • t_ L. L. AUDIT COVERAGE (CONTINU ) 3 . FOR EACH COMPONENT AND/OR ACTIVITY INCLUDEADITHIN YOUR MUNICIPAL REPORTING ENTITY (SEE TABLE BELOW FOR EXAMPLES) , PLEASE INDICATE BELOW IF IT WAS AUDITED, AND IF SO THE SCOPE OF SUCH AUDIT USING THE FOLLOWING CODING. AUDIT SCOPE CODE * FINANCIAL ONLY. 1 * FINANCIAL AND COMPLIANCE AUDIT OF * FEDERAL PROGRAMS: AS REQUIRED TO SATISFY "SINGLE AUDIT" 2 REQUIREMENTS. AS REQUIRED TO SATISFY FEDERAL "A-110" GI REQUIREMENTS FOR PUBLIC HIGHER EDUCATIONAL , HOSPITAL AND OTHER NON-PROFIT ORGANIZATIONS. * NOT AUDITED 4 TYPE OF COMPONENT UNIT OR ACTIVITY EDP CODE RESPONSE COMPONENT UNIT AUTHORITIES: PORT 9ZA202 WATER 9ZA212 SEWER 9ZA222 BRIDGE 9ZA232 SOLID WASTE AND DISPOSAL 9ZA242 PARKING 9ZA252 LIGHT, HEATING AND POWER 9ZA262 TRANSPORTATION 9ZA272 HOUSING 9ZA282 SPORTS CENTER 9ZA292 HOSPITAL DISTRICT 9ZA302 COMMUNITY COLLEGE 9ZA012 SOIL AND WATER CONSERVATION 9ZA022 REGIONAL PLANNING BOARD 9ZA032 URBAN RENEWAL AGENCY 9ZA042 COMMUNITY DEVELOPMENT AGENCY 9ZA052 LIBRARIES 9ZA062 OTHER COMPONENT UNITS (PLEASE SPECIFY) : ACTIVITIES MUNICIPAL HOSPITAL 9ZA502 HEALTH RELATED FACILITY OR INFIRMARY 9ZA582 OTHER (PLEASE LIST BY NAME) : 128 • • e L L 0 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS PLEASE CIRCLE "•E" IF YOUR MUNICIPALITY • NONE DID NOT RECEIVE FEDERAL ASSISTANCE FEDERAL FUNDING AGENCY D - DIRECT ** PROGRAM DESCRIPTION I - INDIRECT ** B - BOTH ** DEPARTMENT OF AGRICULTURE EDP CODE** AMOUNT RURAL RENTING HOUSING LOANS PROGRAM RECEIPTS FEDERAL _10415A $ OTHER _10415B $ PROGRAM EXPENDITURES FEDERAL _10415C $ OTHER 10415D $ WASTE WATER DISPOSAL SYSTEMS PROGRAM PROGRAM RECEIPTS FEDERAL _10418A $ OTHER 10418B $ PROGRAM EXPENDITURES FEDERAL 10418C $ OTHER 10418D $ BUSINESS INDUSTRIAL LOANS PROGRAM RECEIPTS FEDERAL 10422A $ OTHER 10422B $ PROGRAM EXPENDITURES FEDERAL 10422C $ OTHER 10422D $ COMMERCIAL FACILITIES LOANS PROGRAM RECEIPTS FEDERAL 10423A $ OTHER _10423B $ PROGRAM EXPENDITURES FEDERAL 10423C $ OTHER _10423D $ **ENTER "D" OR "I" BEFORE CODE NUMBER TO INDICATE THAT FEDERAL FINANCIAL ASSISTANCE IS RECEIVED DIRECTLY FROM THE FEDERAL GOVERNMENT OR IS RECEIVED THROUGH ANOTHER GOVERNMENTAL UNIT( INDIRECT) .ENTER "B" TO INDICATE THAT FEDERAL FINANCIAL ASSISTANCE IS RECEIVED FROM BOTH THE FEDERAL GOVERNMENT AND THROUGH ANOTHER GOVERNMENTAL UNIT. EDP CODES ARE FROM THE CATALOG OF FEDERAL DOMESTIC ASSISTANCE . 129 1 1 ' L • • e L_ L. L • • - SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY • • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF AGRICULTURE (CONTINUED) EDP CODE AMOUNT FOOD DISTRIBUTION PROGRAM RECEIPTS FEDERAL 10550A $ 73,071 OTHER 10550B $ 169,505 PROGRAM EXPENDITURES FEDERAL 10550C $ 73,071 OTHER 10550D $ 169,505 FOOD STAMP PROGRAM PROGRAM RECEIPTS FEDERAL 10551A $ OTHER _10551B $ PROGRAM EXPENDITURES FEDERAL 10551C $ OTHER _10551D $ NATIONAL SCHOOL BREAKFAST PROGRAM RECEIPTS FEDERAL 10553A $ OTHER _10553B $ PROGRAM EXPENDITURES FEDERAL 10553C $ OTHER 10553D $ NATIONAL SCHOOL LUNCH PROGRAM RECEIPTS FEDERAL 10555A $ OTHER _10555B $ PROGRAM EXPENDITURES FEDERAL 10555C $ OTHER _10555D $ FOOD - WOMEN, INFANTS, CHILDREN PROGRAM RECEIPTS FEDERAL 10557A $ OTHER _10557B $ - PROGRAM EXPENDITURES FEDERAL 10557C $ OTHER _10557D $ 130 • L • • e L L L . L O • L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION • i I - INDIRECT B - BOTH DEPARTMENT OF AGRICULTURE (CONTINUED) EDP CODE AMOUNT CHILD CARE FOOD PROGRAM PROGRAM RECEIPTS FEDERAL _10558A $ OTHER 10558B $ PROGRAM EXPENDITURES FEDERAL _10558C $ OTHER _10558D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF COMMERCE ECONOMIC DEVELOPMENT - PUBLIC WORKS FACILITY PROGRAM RECEIPTS FEDERAL 11300A $ OTHER _11300B $ PROGRAM EXPENDITURES FEDERAL 11300C $ OTHER _11300D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF HEALTH AND HUMAN RESOURCES HEAD START PROGRAM RECEIPTS FEDERAL 13600A $ OTHER 13600B $ PROGRAM EXPENDITURES FEDERAL 13600C $ OTHER 13600D $ 131 1 1 ' L. • • e L L L L. 0 • L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY • • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT AGING - TITLE III PART A & B PROGRAM RECEIPTS FEDERAL _13633A $ OTHER 13633B $ PROGRAM EXPENDITURES FEDERAL _13633C $ OTHER 13633D $ AGING - TITLE III PART C PROGRAM RECEIPTS FEDERAL _13635A $ OTHER _13635B $ PROGRAM EXPENDITURES FEDERAL _13635C $ OTHER _13635D $ WORK INCENTIVE PROGRAM PROGRAM RECEIPTS FEDERAL _13646A $ OTHER _13646B $ PROGRAM EXPENDITURES FEDERAL _13646C $ OTHER _13646D $ COMMUNITY SERVICES BLOCK GRANT PROGRAM RECEIPTS FEDERAL _13665A $ OTHER _13665B $ PROGRAM EXPENDITURES FEDERAL _13665C $ OTHER _13665D $ SOCIAL SERVICES BLOCK GRANT PROGRAM RECEIPTS FEDERAL 13667A $ OTHER _13667B $ PROGRAM EXPENDITURES FEDERAL _13667C $ OTHER _13667D $ 132 1 1' • • e i L L • • L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY • • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT CHILD SUPPORT ENFORCEMENT TITLE IV-D PROGRAM RECEIPTS FEDERAL _13679A $ OTHER _13679B $ PROGRAM EXPENDITURES FEDERAL _13679C $ OTHER _13679D $ MEDICAID ASSISTANCE TITLE XIX PROGRAM RECEIPTS FEDERAL _13714A $ OTHER _13714B $ PROGRAM EXPENDITURES FEDERAL _13714C $ OTHER _13714D $ AID FAMILIES - DEPENDENT CHILDREN PROGRAM RECEIPTS FEDERAL 13808A $ OTHER 13808B $ PROGRAM EXPENDITURES FEDERAL 13808C $ OTHER _13808D $ HOME ENERGY ASSISTANCE BLOCK GRANT PROGRAM RECEIPTS FEDERAL 13818A $ OTHER 13818B $ PROGRAM EXPENDITURES FEDERAL 13818C $ OTHER _13818D $ PREVENTIVE HEALTH BLOCK GRANT PROGRAM RECEIPTS FEDERAL 13991A $ OTHER 13991B $ PROGRAM EXPENDITURES FEDERAL 13991C $ OTHER 13991D $ 133 1 1' L L • • e L - Q • t_. SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY ill D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT ALCOHOL AND DRUG BLOCK GRANT PROGRAM RECEIPTS FEDERAL _13992A $ OTHER 13992B $ PROGRAM EXPENDITURES FEDERAL _13992C $ OTHER 13992D $ PRIMARY CARE BLOCK GRANT PROGRAM RECEIPTS FEDERAL _13993A $ OTHER 13993B $ PROGRAM EXPENDITURES FEDERAL _13993C $ OTHER _13993D $ MAT & CHILD HEALTH BLOCK GRANT PROGRAM RECEIPTS FEDERAL _13994A $ OTHER 13994B $ PROGRAM EXPENDITURES FEDERAL 13994C $ OTHER _13994D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PUBLIC HOUSING ASSISTANCE PROGRAM RECEIPTS FEDERAL 14146A $ OTHER _14146B $ PROGRAM EXPENDITURES FEDERAL 14146C $ OTHER 14146D $ 134 L L • • e `. O • L L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY. 411 D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HOUSING & URBAN DEVELOPMENT (CONTINUED) EDP CODE AMOUNT SECTION 8 EXISTING HOUSING PROGRAM RECEIPTS FEDERAL _14156A $ OTHER _14156B $ PROGRAM EXPENDITURES FEDERAL _14156C $ OTHER 14156D $ PUBLIC HOUSING - COMMUNITY PROGRAM RECEIPTS FEDERAL _14158A $ OTHER _14158B $ PROGRAM EXPENDITURES FEDERAL _14158C $ OTHER _14158D $ COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT PROGRAM RECEIPTS FEDERAL 14218A $ 69,981 OTHER _14218B $ PROGRAM EXPENDITURES FEDERAL 14218C $ 69,981 OTHER 14218D $ COMMUNITY DEVELOPMENT BLOCK GRANT CITY PROGRAM RECEIPTS FEDERAL _14219A $ OTHER 14219B $ PROGRAM EXPENDITURES FEDERAL _14219C $ OTHER 14219D $ URBAN DEVELOPMENT ACTION CRANT PROGRAM RECEIPTS FEDERAL 14221A $ OTHER 14221B $ PROGRAM EXPENDITURES FEDERAL 14221C $ OTHER 14221D $ 135 • L. 1 1 ' L • S e L. L. L ti... 0 5 L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY! • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HOUSING & URBAN DEVELOPMENT (CONTINUED) EDP CODE AMOUNT OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF THE INTERIOR FISH RESTORATION PROGRAM RECEIPTS FEDERAL _15605A $ OTHER 15605B $ PROGRAM EXPENDITURES FEDERAL 15605C $ OTHER 15605D $ WILDLIFE RECREATION PROGRAM RECEIPTS FEDERAL _15611A $ OTHER _15611B $ PROGRAM EXPENDITURES FEDERAL 15611C $ OTHER _15611D $ LAND AND WATER CONSERVATION PROGRAM RECEIPTS FEDERAL _15916A $ OTHER _15916B $ PROGRAM EXPENDITURES FEDERAL _15916C $ OTHER 15916D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ 136 I I ' L ! • e �. L. • • L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY• • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF JUSTICE EDP CODE AMOUNT JUVENILE DELINQUENT PREVENTION PROGRAM RECEIPTS FEDERAL _16540A $ OTHER 16540B $ PROGRAM EXPENDITURES FEDERAL 16540C $ OTHER _16540D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF LABOR EMPLOYMENT SERVICE PROGRAM RECEIPTS FEDERAL _17207A $ OTHER _17207B $ PROGRAM EXPENDITURES FEDERAL _17207C $ OTHER 17207D $ UNEMPLOYMENT INSURANCE PROGRAM RECEIPTS FEDERAL _17225A $ OTHER 17225B $ PROGRAM EXPENDITURES FEDERAL _17225C $ OTHER _17225D $ COMPENSATION EMPLOYMENT TRAINING ACT PROGRAM RECEIPTS FEDERAL _17232A $ OTHER _17232B $ PROGRAM EXPENDITURES FEDERAL _17232C $ OTHER _17232D $ 137 • 1 1 ' • • e L L L A • L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION • • I - INDIRECT B - BOTH DEPARTMENT OF LABOR (CONTINUED) EDP CODE AMOUNT SENIOR COMM SERVICE EMPLOYMENT PROGRAM RECEIPTS FEDERAL _17235A OTHER 17235B $ PROGRAM EXPENDITURES FEDERAL 17235C $ OTHER _17235D $ JOB TRAINING PARTNERSHIP ACT PROGRAM RECEIPTS FEDERAL _17246A $ OTHER _17246B $ PROGRAM EXPENDITURES FEDERAL 17246C $ OTHER 17246D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF TRANSPORTATION AIRPORT DEVELOPMENT AID PROGRAM RECEIPTS FEDERAL _20102A $ • OTHER 20102B $ PROGRAM EXPENDITURES FEDERAL 20102C $ OTHER _20102D $ HIGHWAY RESTORATION PLAN CONSTRUCTION PROGRAM RECEIPTS FEDERAL 20205A $ OTHER 20205B -* PROGRAM EXPENDITURES FEDERAL 20205C $ OTHER 20205D $ 138 • L • • c LL, 41 • SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION • illI - INDIRECT B - BOTH DEPARTMENT OF TRANSPORTATION (CONTINUED) EDP CODE AMOUNT UMTA - CAPITAL IMPROVEMENT PROGRAM RECEIPTS FEDERAL 20500A $ OTHER _20500B $ PROGRAM EXPENDITURES FEDERAL 20500C $ OTHER _20500D $ UMTA - CAPITAL AND OPERATIONAL ASSISTANCE PROGRAM RECEIPTS FEDERAL 20507A $ OTHER _20507B $ PROGRAM EXPENDITURES FEDERAL 20507C $ OTHER _20507D $ HIGHWAY SAFETY PROGRAM PROGRAM RECEIPTS FEDERAL 20600A $ OTHER 20600B $ PROGRAM EXPENDITURES FEDERAL 20600C $ OTHER _20600D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF THE TREASURY GENERAL REVENUE SHARING PROGRAM RECEIPTS FEDERAL 21300A $ OTHER 21300B $ PROGRAM EXPENDITURES FEDERAL 21300C $ OTHER _21300D $ 139 � ' . SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY. • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF THE TREASURY (CONTINUED) EDP CODE AMOUNT OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ ENVIRONMENTAL PROTECTION AGENCY AIR POLLUTION CONTROL PROGRAM RECEIPTS FEDERAL _66001A $ OTHER __66001B $ PROGRAM EXPENDITURES FEDERAL _66001C $ OTHER __66001D $ WASTEWATER TREATMENT WORKS PROGRAM RECEIPTS FEDERAL _66418A $ OTHER _66418B $ PROGRAM EXPENDITURES FEDERAL _66418C $ OTHER _66418D $ CONSTRUCTION MANAGEMENT ASSISTANCE PROGRAM RECEIPTS FEDERAL _66438A $ OTHER 66438B $ PROGRAM EXPENDITURES FEDERAL 66438C $ OTHER _66438D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ 140 • L. L. • • e L L LL.. 0 • SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION • I - INDIRECT B - BOTH DEPARTMENT OF ENERGY EDP CODE AMOUNT WEATHERIZATION ASSISTANCE PROGRAM RECEIPTS FEDERAL 81042A $ OTHER _81042B $ PROGRAM EXPENDITURES FEDERAL 81042C $ OTHER 81042D $ ENERGY CONSERVATION PROGRAM RECEIPTS FEDERAL 81052A $ OTHER 81052B $ PROGRAM EXPENDITURES FEDERAL 81052C $ OTHER 81052D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ FEDERAL EMERGENCY MANAGEMENT AGENCY DISASTER ASSISTANCE PROGRAM PROGRAM RECEIPTS FEDERAL 83516A $ OTHER 83516B $ PROGRAM EXPENDITURES FEDERAL 83516C $ OTHER 83516D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ 141 L L. • • e L `1 • t SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY• e D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION EDP CODE AMOUNT ADULT EDUCATION PROGRAM RECEIPTS FEDERAL 84002A $ OTHER _84002B $ PROGRAM EXPENDITURES FEDERAL 84002C $ OTHER 84002D $ BILINGUAL EDUCATION PROGRAM RECEIPTS FEDERAL 84003A $ OTHER _84003B $ PROGRAM EXPENDITURES FEDERAL 84003C $ OTHER _84003D $ EDUCATION - CHAPTER 1 PROGRAM RECEIPTS FEDERAL 84010A $ OTHER _84010B $ PROGRAM EXPENDITURES FEDERAL 84010C $ OTHER _84010D $ MIGRANT EDUCATION PROGRAM RECEIPTS FEDERAL 84011A $ OTHER 84011B $ PROGRAM EXPENDITURES FEDERAL 84011C $ OTHER _84011D $ HANDICAPPED SCHOOL PROGRAM PROGRAM RECEIPTS FEDERAL 84027A $ OTHER 84027B s PROGRAM EXPENDITURES FEDERAL 84027C $ OTHER 84027D $ 142 ' I L e e e L e • SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY• • D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION (CONTINUED) EDP CODE AMOUNT PUBLIC LIBRARY SERVICE PROGRAM RECEIPTS FEDERAL _84034A $ OTHER _84034B $ PROGRAM EXPENDITURES FEDERAL _84034C $ OTHER _84034D $ INTER LIBRARY COOPERATION PROGRAM RECEIPTS FEDERAL _84035A $ OTHER _84035B $ PROGRAM EXPENDITURES FEDERAL _84035C $ OTHER 84035D $ SCHOOL ASSISTANCE - CONSTRUCTION PROGRAM RECEIPTS FEDERAL _84040A $ OTHER _84040B $ PROGRAM EXPENDITURES FEDERAL _84040C $ OTHER 84040D $ SCHOOL ASSISTANCE IMPACT/DISTRICT PROGRAM RECEIPTS FEDERAL 84041A $ OTHER 84041B $ PROGRAM EXPENDITURES FEDERAL 84041C $ OTHER 84041D $ VOCATIONAL EDUCATION - BASIC PROGRAM RECEIPTS FEDERAL 84048A $ OTHER 84048B $ PROGRAM EXPENDITURES FEDERAL 84048C $ OTHER _84048D $ 143 1 1 ' L L. • • e L • • C. SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY., III D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION (CONTINUED) EDP CODE AMOUNT VOCATIONAL EDUCATION - PROGRAM IMPROVEMENT PROGRAM RECEIPTS FEDERAL 84050A $ OTHER _84050B $ PROGRAM EXPENDITURES FEDERAL 84050C $ OTHER 84050D $ STUDENT INCENTIVE GRANT PROGRAM RECEIPTS FEDERAL 84069A $ OTHER _84069B $ PROGRAM EXPENDITURES FEDERAL 84069C $ OTHER _84069D $ REHABILITATION SERVICE - BASIC PROGRAM RECEIPTS FEDERAL 84126A $ OTHER 84126B $ PROGRAM EXPENDITURES FEDERAL 84126C $ OTHER _84126D $ TRANSITION PROGRAM - REFUGEE PROGRAM RECEIPTS FEDERAL 84146A $ OTHER 84146B $ PROGRAM EXPENDITURES FEDERAL 84146C $ OTHER 84146D $ EDUCATION - CHAPTER 2 PROGRAM RECEIPTS FEDERAL _84151A $ OTHER _84151B $ PROGRAM EXPENDITURES FEDERAL 84151C $ OTHER 84151D $ 144 L.. • • e L L. L L ® • L L L SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY• III D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION (CONTINUED) EDP CODE AMOUNT LIBRARY SERVICE CONSTRUCTION PROGRAM RECEIPTS FEDERAL 84154A $ OTHER _84154B $ PROGRAM EXPENDITURES FEDERAL _84154C $ OTHER 84154D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ 145 1 1' L • • e L L L L. • • L ` - TOWN OF SOUTHOLD 111 NOTICE OF TORT CLAIMS III FOR THE FISCAL YEAR ENDED 1990 TOTAL TOTAL NUMBER OF CLAIMS AMOUNT OF CLAIMS EDPCODE NUMBER EDPCODE AMOUNT CLAIMS PENDING -BEGINNING OF YEAR *CLAIMS OTHER THAN CODEFENDANT/THIRD PARTY 9ZTR15 11 9ZTR16 3,541,070 *CLAIMS INVOLVING CODEFENDANT/THIRD PARTY 9ZTR10 5 9ZTR11 10,000,000 PLUS: NOTICES FILED DURING YEAR *OTHER THAN CODEFENDANT/THIRD PARTY 9ZTR25 11 9ZTR26 1,023,001,834 *INVOLVING CODEFENDANT/ THIRD PARTY DEFENDANT 9ZTR20 5 9ZTR21 500,000 LESS: - CLAIMS DISPOSED OF DURING YEAR PRIOR TO COMMENCEMENT OF COURT ACTION : * BY LOCALITY 9ZTR30 7 9ZTR31 -0- * BY INSURANCE CARRIER 9ZTR40 9ZTR41 - CLAIMS DISPOSED OF DURING YEAR AFTER COMMENCEMENT OF COURT ACTION : * BY LOCALITY 9ZTR50 2 9ZTR51 11,000,000 * BY INSURANCE CARRIER 9ZTR60 5 9ZTR61 1,834 * BY JUDGMENT 9ZTR70 9ZTR71 - OTHER 9ZTR80 9ZTR81 EQUALS: CLAIMS PENDING -END OF YEAR *CLAIMS OTHER THAN CODEFENDANT/THIRD PARTY 9ZTR95 13 9ZTR96 1,015,541,070 *CLAIMS INVOLVING CODEFENDANT/THIRD PARTY 9ZTR90 5 9ZTR91 10,500,000 146 • • I e L • • t TOWN OF SOUTHOLD • NOTICE OF TORT CLAIMS • FOR THE FISCAL YEAR ENDED 1990 AMOUNT PAID EDPCODE ON CLAIMS - CLAIMS DISPOSED OF DURING YEAR PRIOR TO COMMENCEMENT OF COURT ACTION : * BY LOCALITY 9ZTR32 0 * BY INSURANCE CARRIER 9ZTR42 0 COLUMN (2) COLUMN ( 1 ) MUNICIPALITY NUMBER EQUITABLE EDPCODE ON CLAIMS # EDPCODE SHARE - CLAIMS DISPOSED OF DURING YEAR AFTER COMMENCEMENT OF COURT ACTION : * BY LOCALITY 9ZTR54 1 9ZTR56 0 * BY INSURANCE CARRIER 9ZTR64 5 9ZTR66 0 * BY JUDGM•IENT 9ZTR74 1 9ZTR76 0 * OTHER 9ZTR84 9ZTR86 COLUMN (4) AMOUNT PAID GREATER THAN COLUMN ( 3) MUNICIPALITY AMOUNT PAID EQUITABLE EDPCODE ON CLAIMS EDPCODE SHARE ## - CLAIMS DISPOSED OF DURING YEAR AFTER COMMENCEMENT OF COURT ACTION : * BY LOCALITY 9ZTR52 0 9ZTR58 0 * BY INSURANCE CARRIER 9ZTR62 2,477 9ZTR68 2,477 * BY JUDGMENT 9ZTR72 0 9ZTR78 0 * OTHER 9ZTR82 9ZTR88 # THIS IS THE NUMBER OF CLAIMS (COLUMN 1) DISPOSED OF DURING THE YEAR WHERE THE SETTLEMENT WAS DETERMINED IN ACCORDANCE WITH THE RELATIVE CULPABILITY OF EACH PARTY PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT AND WHERE THE AMOUNT WAS GREATER THAN THE MUNICIPALITY' S EQUITABLE SHARE . THE MUNICIPALITY' S EQUITABLE SHARE IS TO BE ENTERED IN COLUMN 2. ## THIS IS THE AMOUNT PAID BY THE MUNICIPALITY WHICH IS GREATER THAN THE MUNICIPALITY' S EQUITABLE SHARE IN ACCORDANCE WITH THE RELATIVE CULPABILITY OF PARTIES PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT. REPORT PREPARED ON February 26, 19%1Y DATE John Cushman Town of Southold, 53095 Main Road, Southold, NY NAME ADDRESS Accountant ( 516 ) 765-4333 TITLE PHONE NUMBER 147 L. L L • • e L L L L 0 • t. L L L. TOWN OF SOUTHOLD LIABIL'' INSURANCE QUESTIONAIRE • EDPCODE RESPONSE 1 . HAS YOUR MUNICIPALITY BEEN ABLE TO OBTAIN LIABILITY INSURANCE FROM AN INSURANCE COMPANY FOR ANY OF THE FOLLOWING TYPES OF COVERAGE? (ENTER 1 IF YES, 2 IF NO. ) GENERAL LIABILITY 9ZLY11 1 VEHICLE LIABILITY 9ZLY12 1 WORKERS COMPENSATION LIABILITY 9ZLY13 1 UMBRELLA OR EXCESS LIABILITY 9ZLY14 1 OTHER TYPES OF LIABILITY INSURANCE : PUBLIC OFFICIALS 9ZLY18 1 POLICE PROFESSIONAL 9ZLY19 1 2 . WAS IT NECESSARY FOR YOUR MUNICIPALITY TO CHANGE INSURANCE COMPANIES THIS FISCAL YEAR? 2 (ENTER 1 IF YES, 2 IF NO . ) 9ZLY21 3. HAS YOUR MUNICIPALITY ENTERED INTO A CONSOR- TIUM WITH OTHERS TO OBTAIN INSURANCE COVERAGE? 2 (ENTER 1 IF YES, 2 IF NO . ) 9ZLY31 OSC IDENTIFY NAME EDPCODE INSURANCE USE ONLY OF COVERAGE CONSORTIUM CODE CONSORTIUM TYPE 9ZLY32 9ZLY33 9ZLY34 4 . IDENTIFY WHETHER YOUR MUNICIPALITY HAS ELECTED TO CREATE A SELF- INSURANCE PROGRAM (ENTER 1) OR TO HAVE NO INSURANCE (ENTER 2) FOR THE FOLLOWING TYPES OF COVERAGES: GENERAL LIABILITY 9ZLY41 VEHICLE LIABILITY 9ZLY42 WORKERS COMPENSATION LIABILITY 9ZLY43 UMBRELLA OR EXCESS LIABILITY 9ZLY44 OTHER TYPES OF LIABILITY: 9ZLY18 9ZLY19 5 . PLEASE LIST THE TOTAL COST YOUR MUNICIPALITY HAD TO PAY FOR LIABILITY TYPE INSURANCE COVERAGE SELF TOTAL EDP CODE PREMIUM EDP CODE INSURANCE EDP CODE AMOUNT 1990 9ZLY51C $ 378,716 9ZLY52C $ 9ZLY53C $ 378,716 1989 9ZLY51P $ 407,669 9ZLY52P $ 9ZLY53P $ 407,669 6 . COMMENTS: 148 • L • 0 e L L 40 • t • • I _ JOHN CUSHMAN i SCOTT L. HARRIS Department Head Supervisor ACCOUNTING & FINANCE DEPARTMENT ,y� SOUTHOLD TOWN HALL Telephone (516) 765 -4333 t P.O. BOX 1179, 53095 MAIN ROAD Fax (516) 765-1823 SOUTHOLD, NEW YORK 11971 OFFICE OF THE SUPERVISOR TOWN OF SOUTHOLD Notes To The Financial Statements For the Fiscal Year Ended December 31, 1990 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Town of Southold have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the government's accounting policies are described below. A. FINANCIAL REPORTING ENTITY The Town of Southold, which was established in 1640, is governed by its Charter, the Local Municipal Law and other general laws of the State of New York and various local laws. The Town Board is the legislative body responsible for overall operations, the Supervisor serves as Chief Executive Officer and as Chief Fiscal Officer. Basic services provided included Public Safety, Health, Transportation, Economic Assistance and Opportunity, Culture and Recreation, and Home and Community Services. All governmental activities and functions performed for the Town are its direct responsibility. No other governmental organizations have been included or excluded from the reporting entity. The financial reporting entity includes organizations, functions and activities over which elected officials exercise oversight responsibility. Oversight responsibility is determined on the basis of financial interdependency, selection of governing authority, designation of management, and ability to significantly influence operations and accountability for fiscal matters. 1. Included in the Reporting Entity - The following districts, located within the Town, are included in the reporting entity: East-West Fire Protection District Wendy Drive Road Improvement District West Creek Estates Road Improvement District West Greenport Water District i i 2. Excluded From the Reporting Entity - The following districts, located within the Town, are excluded from the reporting entity: Fishers Island Ferry District Orient Mosquito District Mattituck Park District Fishers Island Refuse and Garbage District Cutchogue-New Suffolk Park District B. BASIS OF PRESENTATION - FUND ACCOUNTING The accounts of the Town are organized on the basis of funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for within a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance/retained earnings, revenues and expenditures/expenses which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. The various funds are summarized by type in the financial statements. (Certain funds of the local government are utilized to account for resources derived from, and/or expenditures applicable to an area less than the entire local government) . The following fund types and account groups are used: 1. FUND CATEGORIES a. GOVERNMENTAL FUNDS - Governmental funds are those through which most governmental functions are financed. The acquisition, use and balance of expendable financial resources and the related liabilities are accounted for through governmental funds. The measurement focus of the governmental funds is upon determination of financial position and changes in financial position. The following are the Town's governmental fund types. General Fund - the principal operating fund which includes all operations not required to be recorded in other funds. Special Revenue Funds - used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The following Special Revenue Funds are utilized: Highway Funds-To maintain and operate highways General Fund Part Town-To provide general services outside the Village of Greenport Community Development Fund-Segregate and account for projects funded by special federal revenues Capital Projects Fund - used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by special assessment funds and trust funds) . • b. FIDUCIARY FUNDS - used to account for assets held by the local government in a trustee or custodial capacity: Trust and Agency Funds - used to account for money received and held in the capacity of trustee, custodian or agent. These include expendable trusts, non-expendable trusts, and agency funds. 2. ACCOUNT GROUPS Account Groups are used to establish accounting control and accountability for general fixed assets and general long-term debt. The two account groups are not "funds". They are concerned with measurement of financial position and not results of operations. The General Fixed Assets Account Group - used to account for land, buildings, improvements other than buildings, and equipment utilized for general government purposes, except those accounted for in proprietary funds. The General Long-Term Debt Account Group - used to account for all long-term debt except that accounted for in proprietary and special assessment funds. C. BASIS OF ACCOUNTING/MEASUREMENT FOCUS Basis of accounting refers to when revenues and expenditures/expenses and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus. Measurement focus is the determination of what is measured, i.e. expenditures or expenses. Modified Accrual Basis - All governmental Funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. Under this basis of accounting, revenues are recorded when measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Material revenues that are accrued include real property taxes, state and federal aid, sales tax and certain user charges. If expenditures are the prime factor for determining eligibility, revenues from federal and state grants are accrued when the expenditure is made. Expenditures are recorded when incurred except that: a. Expenditures for inventory-type items are recognized at the time of the disbursements. • • b. Principal and Interest on indebtedness are not recognized as an expenditure until due. c. Compensated absences, such as vacations and sick leave which vests or accumulates, are charged as an expenditure when paid. See Note I-J. Accrual Basis - Proprietary funds are accounted for on the accrual basis of accounting, whereby revenues are recognized when earned and expenses are recorded when incurred. Fixed assets and long-term liabilities related to these activities are recorded within the funds. Account Groups - General fixed assets are recorded at actual or estimated cost or, in the case of gifts and contributions, at the fair market value at the time received. No provision for depreciation is made. General long-term debt liabilities are recorded at the par value of the principal amount. No liability is recorded for interest payable at maturity. D. PROPERTY TAXES County real property taxes are levied annually and become a lien on December 1. Taxes are collected during the period December 1 to May 31. Taxes for county purposes (apportioned to the area of the county outside the Town of Southold) are levied together with taxes for town and special district purposes as a single bill. The towns and special districts receive the full amount of their levies annually out of the first amounts collected on the combined bills. The county assumes enforcement responsibility for all taxes levied in the towns (and for unpaid county taxes in the Town) . Unpaid village taxes and school district taxes are turned over to the county for enforcement. Any such taxes remaining unpaid at year end are relevied as county taxes in the subsequent year. E. BUDGETARY DATA 1. BUDGET POLICIES - The budget policies are as follows: a. No later than October 1, the budget officer submits a tentative budget to the Town Board for the fiscal year commencing the following fiscal year. The tentative budget includes the proposed means of financing for all funds. b. After public hearings are conducted to obtain taxpayer comments, no later than November 20, the governing board adopts the budget. c. All modifications of the budget must be approved by the governing board. • • 2. ENCUMBRANCES Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded for budgetary control purposes to reserve that portion of the applicable appropriations is employed in all funds. Encumbrances are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Expenditures for such commitments are recorded in the period in which the liability is incurred. 3. BUDGET BASIS OF ACCOUNTING Budgets are adopted annually on a basis consistent with generally accepted accounting principles. Appropriations authorized for the current year are increased by the amount of encumbrances carried forward from the prior year. Budgetary controls for the special revenue funds are established in accordance with the applicable grant agreement which covers a period other than the Towns fiscal year. Budgets have been adjusted to reflect the Town's fiscal year. F. CHANGES IN ACCOUNTING POLICIES There have been no changes in accounting policies. G. DEPARTURES FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) There are no departures from generally accepted accounting principles (GAAP) . H. INSURANCE The Town assumes the liability for most risk including, but not limited to, property damage and personal injury liability. Judgements and claims are recorded when it is probable that an asset has been impaired or a liability has been incurred and the amount of loss can be reasonably estimated. I. VACATION AND SICK LEAVE AND COMPENSATORY ABSENCES Town employees are granted vacation and sick leave and earn compensatory absences in varying amounts. In the event of termination or upon retirement, an employee is entitled to payment for accumulated vacation and sick leave and unused compensatory absences at various rates subject to certain maximum limitations. Estimated vacation and sick leave and compensatory absences accumulated by governmental fund type employees have been recorded in the general long-term obligations account group. • • Payment of vacation and sick leave recorded in the general long-term obligations account group is dependent upon many factors, therefore, timing of future payments is not readily determinable. However, management believes that sufficient resources will be made available for the payments of vacation and sick leave and compensatory absences when such payment becomes due. J. POST RETIREMENT BENEFITS In addition to providing pension benefits, the Town provides health insurance coverage and survivor benefits for retired employees and their survivors. Substantially, all of the Town's employees may become eligible for these benefits if they reach normal retirement age while working for the Town. Health care benefits and survivors benefits are provided through either an insurance company or the Risk Retention Fund whose premiums are based on the benefits paid during the year. The Town recognizes the cost of providing benefits by recording its share of insurance premiums or the actual benefits paid from the Risk Retention Fund as an expenditure in the year paid. During the year $ 814,710 was paid on behalf of 53 retirees and 184 active employees and is recorded as an expenditure in the Risk Retention Fund and the Special Revenue Fund. The cost of providing benefits for 53 retirees is not separable from the cost of of providing benefits for the 184 active employees. L. TOTAL COLUMNS ON THE GENERAL PURPOSE FINANCIAL STATEMENTS Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of the data. II. STEWARDSHIP, COMPLIANCE, ACCOUNTABILITY A. MATERIAL VIOLATIONS OF FINANCE REALTED ACTIVITES - There are no material violations of finance-related provisions. B. DEFICIT FUND BALANCES 1. The General Fund had a deficit fund balance at December 31, 1990. Pricipal factors which caused this deficit are as follows: In it's 1990 Budget, $775,000 was appropriated of an anticipated 1989 unexpended Fund Balance. However, expenses amounting to $580,633 the Town had anticipated would be paid from Bond proceeds were charged to the 1989 Operating Budget, since the referendum to approve said financing was defeated by the electorate. The net effect resulted in an actual 1989 Fund Balance of $366,617. • 1110 Based on prior years' mortgage tax allocations of $607,746 for 1989, $689,647 for 1988 and $894,105 for 1987, the Town estimated a mortgage tax allocation for 1990 of $600,000. However, due to a less than anticipated number of mortgages closed for the period October 1, 1989 through September 30,1990, the actual amount of the Town's 1990 mortgage tax allocation was $492,901. To provide the necessary cash and appropriations for 1991, an appropriation has been included in the 1991 budget to fund the deficit in the amount of $200,000. 2. The Capital Projects Fund had a deficit fund balance at December 31, 1990. The factor which caused this deficit is as follows: Bond Anticipation Notes were issued to finance the various projects included in this fund; appropriations were not included in the 1990 budget for this portion of the notes since this portion of the notes is due in ensuing years. Appropriations have been included in the 1991 budget to redeem the portion of the notes due in 1991. Appropriations will be included in following years' budgets to redeem the remainder of the notes issued to finance the projects. C. OVERDRAWN APPROPRIATIONS - There are no overdrawn appropriations. III.DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS A. ASSETS 1. CASH AND INVESTMENTS Town investment policies are governed by state statutes. In addition, the Town has its own written investment policy. Town monies are deposited in FDIC insured commercial banks or trust companies located within the state. The Supervisor is authorized to use demand accounts and certificates of deposits. Permissible investments include obligations of the U.S. Treasury and U.S. Agencies, repurchase agreements, and obligations of New York State or its localities. Collateral is required for demand deposits and certificates of deposit at 105 percent of all deposits not covered by federal deposit insurance. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its municipalities and school districts. The written investment policy requires that repurchase agreements be purchased from banks located within the State and that underlying securities must be obligations of the federal government. Underlying securities must have a market value of at least 105 percent of the cost of the repurchase agreement. • • Deposits. All deposits, including certificates of deposits, are carried at cost plus accrued interest. Deposits at year-end were entirely covered by federal depository insurance or by collateral held by the Town's banking institutions in the Towns name. 2. CHANGES IN FIXED ASSETS Fixed assets increased from $10,230,092 to $10,386,394 as shown on pages 101 and 102 (Fund type K) . B. LIABILITIES 1. PENSION PLANS General Information The Town participates in the New York Employees' Retirement System and the New York State Policemen's and Firemen's Retirement System. These are cost sharing multiple public employer retirement systems. Obligations of employers and employees to contribute and benefits to employees are governed by the New York State Retirement and Social Security Law (NYSRSSL) . The systems offer a wide range of plans and benefits which are related to years of service and final average salary, vesting of retirement benefits, death and disability benefits and optional methods of benefit payments. All benefits generally vest after ten years of credited service. The NYSRSSL provides that all participants in each system are jointly and severally liable for any actuarial unfunded amounts. Such amounts are collected through annual billings to all participating employers. Generally, all employees, except certain part-time employees, participate in the Systems. The Systems are noncontributory except for employees who joined the Employees' Retirement System after July 27, 1976 who contribute 3% of their salary. Employee contributions are deducted by employer's from employee's paychecks and are sent currently to the Employees' Retirement System. Employee Groups Covered Nearly all Town of Southold employees are eligible for membership in the systems. All employees employed in a full-time position after June 30, 1976 are mandatory members. The total payroll for all employees of the Town of Southold for fiscal year 1990 was $6,490,276, of which $3,724,914 was attributable to the Employees' Retirement System and $2,329,935 was attributable to the Policemen's and Firemen's Retirement System. Payments and Funding Status Through 1988, the Systems billed all participating employers by May 31 each year. Billings were based on salaries paid during the System's fiscal year which ended on March 31 of the previous • • calendar year, and in accordance with funding requirements determined by the System's actuary. Employers were required to remit in full by June 30. In 1989 and future years, the System's billings are based on Chapter 62 of the Laws of 1989 of the State of New York. This legislation requires participating employers to begin making payments on a current basis, while amortizing existing unpaid amounts relating to the System's fiscal years ending March 31, 1988 and 1989 (which otherwise were to have been paid on June 30, 1989 and 1990, respectively) over a 17 year period, with an 8.75% interest factor added. The payment covering the System's fiscal year ending March 31, 1990 and the first amortization installment was paid December 15, 1989. December 15th will be the payment date for amounts due on each succeeding year's liability and portion of the amortized amount. Any under or overpayment of the estimate paid for the System's fiscal year ending March 31, 1990 will be included in the succeeding December 15th payment. The acturial cost method used by the System to determine the annual contributions from employees through March 31, 1990 was the aggregate cost method. Under this method the excess of the acturial liabilities over the actuarial assets was funded by employees as a level percentage of salary over the current members' future working lifetimes. Subsequent to the System's March 31, 1990 fiscal year-end, the Legislature amended the Retirement and Social Security Law (Chapter 210) mandating a change to a modified projected unit cost method (PUC) for the fiscal year ending March 31, 1991. The new method utilizes a rolling amortization period for any difference between acturial assets and actuarial accrued liabilities. Approximately 17% of such differences is recognized each year. The legislation also allows the reduction of the annual amortization payment by any yearly surplus due to the rolling amortization. In addition, the legislation required a retroactive change in the acturial smoothing method for years ended March 31, 1989 and March 31, 1990 from a four year smoothing to a five year smoothing. The anticipated effect of these changes for the year ending March 31, 1991 is that the Employees' Retirement System contributions will generally be zero, while the Police and Fire Retirement System contributions will generally be lower. The anticipated long term affect is that employer contributions will be, for a time, less than they would have been under the aggregate method, but it is anticipated that future contributions will exceed those under the aggregate cash method. 1110 • The total pension liability for services rendered by current employees of the Town of Southold during the current fiscal year includes $180,852 employers share and $105,764 paid by employees as a current contribution, representing less than 1% of the covered salaries paid. The total unpaid liability at the end of the fiscal year was $726,770, and is reported in the General Long-Term Debt Account Group. The Pension Benefit Obligation (PBO) of credited projected benefits is a standardized disclosure measure of the actuarial present value of pension benefits, adjusted for the effects of projected salary increases estimated to be payable in the future as a result of employees service to date. The retirement systems do not make separate measurements for individual employers. The PBO of credited projected benefits at March 31, 1990 for the Employee's Retirement System, determined through an actuarial valuation performed as of that date, is $36.97 billion. The net assets available to pay benefits at that date is $40.7 billion. The Town's employer contribution requirement was less than 1% of total contributions required of all employers participating in this system. The PBO of credited projected benefits at March 31, 1990 for the Policemen's and Firemen's Retirement System determined through an actuarial valuation performed as of that date is $ 7.31 billion. The net assets available to pay benefits at that date is $7.06 billion. The Town's employer contribution requirement was less than 1% of total contributions required of all employers participating in this system. Historical trend information showing the progress in accumulating sufficient assets to pay benefits when due is presented in the Annual Financial Report of the two systems. Additional detailed information concerning the systems may also be found in the Report. 2. SHORT-TERM DEBT Liabilities for bond anticipation notes (BAN's) are generally accounted for in the capital projects funds. Principal payments on BAN's must be made annually. State law requires that BAN's issued for capital purposes be converted to long-term obligations within five years after the original issue date. However, BAN's issued for assessable improvement projects may be renewed for periods equivalent to the maximum life of the permanent financing, provided that stipulated annual reductions of principal are made. • • To Be Redeemed 1991 Interest Budget Description Amount Rate Appropriation Bonds Equipment-Telephone 6,000 6.00 6,000 Building Repairs 8,000 6.30 8,000 Equipment-Compactor 70,000 5.99 35,000 35,000 Equipment-Scale 56,000 6.28 28,000 28,000 Road Improvement 2,400 6.35 1,200 1,200 Pound Improvement 28,000 6.20 14,000 14,000 Equipment-Computer 90,000 6.20 45,000 45,000 Equipment-Computer 36,000 6.29 12,000 24,000 Equipment-Computer 128,000 6.31 32,000 96,000 Equipment-Console 30,000 6.20 15,000 15,000 Equipment-Payloader 51,000 6.24 17,000 34,000 Highway Equipment 136,000 6.25 34,000 102,000 Equipment-Scale 120,000 6.19 30,000 90,000 Building Repairs 60,000 5.89 12,000 48,000 Fuel System 50,000 6.08 10,000 40,000 Road Improvement 40,000 6.29 8,000 32,000 Land Acquisition 600,000 6.30 600,000 Various Purposes 100,000 6.12 20,000 80,000 $1,611,400 $327,200 $1,284,200 3. LONG-TERM DEBT a. At December 31, 1990, the total outstanding indebtedness of the Town, excluding the above BAN's aggregated $4,135,602. b. Serial Bonds and Capital Notes - The Town borrows money in order to acquire land or equipment or construct buildings and improvements. This enables the cost of these capital assets to be borne by the present and future taxpayers receiving the benefit of the capital assets. These long term liabilities, which are full faith and credit debt of the local government, are recorded in the General Long-Term Debt Account Group. The provision to be made in future budgets for capital indebtedness represents the amount exclusive of interest, authorized to be collected in future years from taxpayers and others for liquidation of the long-term liabilities. c. Other Long-Term Debt - In addition to the above long-term debt the local government had the following noncurrent liabilities: 1. Due to Employees' Retirement System. Represents the noncurrent portion of the liability to the various state retirement systems. • I 2. Compensated Absences. Represents the value of earned and unused portion of the liability for compensated absences. d. Summary Long-Term Debt - The following is a summary of long-term liabilities outstanding at December 31, 1990 by fund type and account group: General-Long Term Liability Debt Account Group Serial Bonds $1,310,000 Capital Notes 87,500 Total Bonds and Notes $1,397,500 Unbilled Retirement 726,770 Compensated Absences 2,011,332 Total Long-Term Debt $4,135,602 e. The following is a summary of changes in the long term liabilities for the period ended December 31, 1990: Bonds and Unbilled Compensated Notes Retirement Absences Payable at Beginning of Fiscal Year $1,385,000 $851,121 $2,157,485 Additions 87,500 Deletions 75,000 Payable at End of Fiscal Year $1,397,500 $726,770 $2,011,332 Additions and deletions to unbilled retirement and compensated absences are shown net since it is impracticable to determine these amounts separately. f. Long Term Debt Maturity Schedule - The following is a statement of the serial bond and Capital Note with corresponding maturity schedules: Serial Bond Payable from: General Fund Description: Agriculture Development Rights Dated: October 1, 1984 Issue Amount: $1,662,500 Interest Rate: 9.1% Final Maturity Date: April 1, 2005 Balance as of December 31, 1990: $1,310,000 • . Capital Note Payable from: General Fund Description: Acquisition of Land Dated: November 9, 1990 Issue Amount: $87,500 Interest Rate: 6.33% Final Maturity Date: November 9, 1992 Balance as of December 31, 1990: $87,500 g. The following table summarizes the Town's future debt service requirement of the Serial Bond as of December 31, 1990: Year Ending Principal Interest 1991 75,000 115,798 1992 75,000 108,973 1993 75,000 102,148 1994 75,000 95,323 1995 85,000 88,043 1996-2000 425,000 324,188 2001-2005 500,000 113,750 h. In addition to the debt shown above, the following long-term debt has been authorized but remains unissued at December 31, 1990 (See Note VII) . Payable from: General Fund Description: Open Space Acquisition Serial Bonds Authorized Amount: $1,062,500 Payable from: General Fund Description: Hydrogeologic Investigation of Landfill Authorized Amount: $400,000 Payable from: General Fund Description: Gull Pond Bulkhead Reconstruction Project Authorized Amount: $100,000 C. INTERFUND RECEIVABLES AND PAYABLES Interfund receivables and payables at December 31, 1990 were as follows: Interfund Interfund Fund Receivables Payables General Fund Whole Town $ 4,580 Highway Fund Whole Town 1,407 $ 38 Highway Fund Part Town 38 Fire Protection District 27,682 Capital Projects 4,321 Trust and Agency 29,348 Total Interfund $33,707 $33,707 i • D. FUND EQUITY 1. RESERVES The capital projects fund equity include 18 capital reserve funds established for varying purposes. E. DEFERRED COMPENSATION PLAN No employees have elected to participate in a deferred compensation plan. F. LEASE COMMITMENTS AND LEASED ASSETS The Town leases several photocopy machines under operating leases. Total rental expenditure on this leased equipment for the fiscal year ended December 31, 1990 were approximately $4,300. VI. CONTINGENCIES The local government has received grants which are subject to audit by agencies of the State and Federal Governments. Such audits may result in disallowances and a request for a return of funds to the federal and state governments. Based on past audits, the local government administration believes disallowances, if any, will be immaterial. VII. SUBSEQUENT EVENTS In February, 1991, the Town issued Various Purpose Serial Bonds in the amount of $2,708,500. The proceeds of the Bonds, together with available funds in the amount of $175,000, will be used to retire outstanding indebtedness in the amount of $1,321,000 evidenced by Bond Anticipation Notes. The issuance of the Bonds will provide the Town with additional funds of $1,562,500 for Open Space Acquisition ($1,062,500) , Hydrogeologic Investigation of the Landfill ($400,000) and a Bulkhead Reconstruction Project ($100,000) . The interest rate on the bonds is 6.375%. The final maturity date of the bonds is 2011.