HomeMy WebLinkAbout1991 t,� j }
ALL hUP1BERS IN THIS REPOftT ,
MUST BE ROUtJDED TO THE
NEAP.EST DOLLAR
�.
AN�dUAL FINANCIAL REPORT
UPDATE DOCUh1ENT
FOR THE
T041N OF SOUTHOLD
COUNTY 0{= SUFFOLK
FOR THE FISCAL YEAR ENDED 1991
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�AUTHORIZATION�
ARTICLE 3, SECTION 30 OF THE 6ENERAL MUNICIPAL- LAW:
1 . *�* EVERY h1UNICIPAL CORPORATION ��� SHALL ANNUALLY MAKE A REPORT OF
ITS FINANCIAL CO�IDITION TO THE COMPTROLLER . SUCH REPORT SHALL BE MADE BY
THE CHIEF FISCAL OFFICER OF SUCH P�iUNICIPAL CORPORATIOtd ���
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 h1UNICI�AL CORPO�ATIDN ��� IT SHALL BE THE DUTY OF THE
INCUMBENT OFFICER AT THE TIME SUCH REPORTS ARE REQUIRED TO BE FILED L�lITH
THE COMPTROLLER TO FILE SUCH REPORT ��� .
STATE OF NEti�J YORK
OFFICE OF THE STATE COh1PTROLL�R
DIVISION OF tdUNICIPAL AFFAIRS
ALBANY, NEW YOP.K 12236
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*CERTI�ICATI�N OF FISCAL OFFICER�
I � Scott L. Harris , CERTIFY TFIAT I AM Ti-iE CHIEF FISCAL OrFICER
AND THAT THE INFO{�MATIOiV Ii�lCLUD�D HEREIi�! IS TRUE At�lD CORRECT 70 THi. BEST OF
P1Y KN�WlLEDGE AND BELIEF . ,,
/�, .
�
SI�NAT RE
_ Supervisor
TITLE
53095 Main Road
' OFFICIAL ADDRESS
Southold, New York 11971
- OFFICIAL ADDRESS
April 23, 1992
DATE
� 516 � 765-4333
OFFICE TELEPFIONE NUMBER
*INQUIRY�
IF YOU HAVE ANY QUESTIONS RELATIN6 TO THIS DOCUPiEPIT PLEASE CALL :
FILIN6 REQUIREMENTS (513) 474-4014
ACCOUNTING REQUIREMENTS (518) 474-6023
*PLEASE MAIL COMPLETED DOCUMENT T0 :
STATE OF NEW YORK .
OFFiCE t3F Tiic STATc COi•i�l'^r,OLLE�2
DI�IISI0�1 OF P�IUP�ICIPkL AFFAIRS
BUREAU OF h1UNICIPAL RESEARCH AND STATISTICS
GOV. ALFRED E . SMITH STATE OFFICE BUILDIPJG ( lOTH FLOOR)
ALBANY, NE4J YORK 12236
ATTETlTION : JEFFREY h1ADEJ
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�-FI�raiVCIAL SECTION �
FINANCIAL IivFORhiATION FOR THE FOLLOWING FUNDS A�lD ACCOUNT GROUPS WAS
INCLUDED IN THE ANfviJAL FI��ANCIAL REPORT FILED BY YOUR GOVER�1MEt�T FOR T�IE '
FISC�iL YEAR ENDED 1990 A�lD HAS BEEN USED BY THE OSC AS THE BASIS FOR
PREPARIPdG THIS UPDATE DOCUMENT FOR YOUP. FISCAL YEAR ENDED 1991 :
(A) 6ENERAL FUND
(B) GENERAL T0G1N OUTSIDE ViLLAGE
CCD) SPECIAL GRANT FUND
(DA) TOWN1dIDE HIGHIJAY FUND
(DB) PART T041N HIGHWAY FUND
(H) CAPITAL PROJECTS FUND
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
CSF) SPECIAL DISTRICT(S) - FIRE PROTECTION
- (SS) SPECIAL DISTRICTCS) - SE41ER
(SW) SPECIAL DISTRICTCS) - WATER �
(TA) AGENCY FUND
(W) GENERAL LONG TERM DEBT 6ROUP OF ACCOUNTS
(CS) RISK RETENTION FUND
ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 1990 REPRESENT THE DATA
FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIE4dcD AND ADJUSTED t•IHERE
NECESSARY. IF ANY FUNDS ��lERE USED IN 1991 THAT WERE NOT USED IN 1990 ,
PLEASE LIST BELOW. A FORM TO RE�IUEST ADDITIONAL OR BLAPIK FUND
STATEMENTS IS INCLUDED IN THIS MAILING.
��# SUPPLEMEi�TAL SECTION ���
THE SUPPLEMENTAL SECTION INCLUDES THE FOLLOl9IN6 SECTIONS:
1) STATEh1ENT OF INDEBTEDPlESS
2) SCHEDULE FOR REPORTING VARIABLE RATE, DISCOUNTED,
AND/OR NEGOTIATED SDNDS AND NOTES
3) SCHEDULE FOR REPORTING ALL INSTaLLi�iENT PURCHASE
CONTRACTS/CERTIFICATES OF PARTICIPATION
4) SCHE�JULE OF TI3�9E DEP�7SITS �i�lD I:v�lE�Zi•9�,�T5
5) BANK RECOtJCILIATIO�I
6) REAL PROPERTY TAX LEVY AND RELATED IPlFORMATI0�1 .
7� �iOTii.E Ur I l7P''3i� �LJ-i11'iJ
8) LOCA! GO�IERNME�IT QUESTION4I�E
ALL NUMBERS I�1 THIS l�EPQRT �iUST BE �OLi���7 TO THE �����S� i�OLLAf� .
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��� FINANCIAL SECTION ���
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ANNUAL UPDAT[ DOCUt�tENT
FOR THE FISCAL YEAR END�D 1991
CA) GENERAL FUND
BALANCE SHEET �
�
FOR THE FISCAL ED� FOR THE FISCAL
DESCRIPTI�N YEAR EtiDED 1990 C017E YEAR ENDED 1991
ASSETS
CASH $ 14, 014 A20 D $ 19,498
CASH IN TIME DEPOSITS 349 , 272 A201 694,882
PETTY CASH 250 A210 250
A
A
TOTA,L CASH 363 ,536 714.630
ACCOUNTS RECEIVABLE 148, 829 A380 86,471
. A
A
TOTAL OTHER RECEIVABLES
(NET) 148 , 829 86,471
STATE & FEDERAL OTHER 25 , 732 A410 128.324
A
A
TOTAL STATE AND FEDERAL
AID RECEIVABLES 25, 732 _128.324
DUE FROM OTH�R FUNDS 4,530 A391 577
A
A
TOTAL DUE FROP1 OTHER '
FUNDS � 4,580 577
DUE FROM OTHER GOVERNh1ENTS 269, 091 A440 25,574
A
A
TOTAL DUE FROM OTHER '
GOVERNMENTS 269, 0 91 25,574
PREPAID EXPENSES 1 ,447 A480 13,654
A
: A •
TOTAL PREPAID EXPENSES 1 ,447 13,654
TOTAL �'SSETS . 813,215 969,230
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ANPdUAL UPDATE DOCUPr1L�1T
FOR THE FISCAL YEAR ENDED 1991
(A) GENERAL FUND
BALAPICE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED I990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE 5142,301 A600 $ 149,354
A
A
TOT�L ACCOUNTS PAYABLC- 142 , 301 149,354
DUE TO OTHER 60VERNMENTS 2,870 A631 2,183
DUE TO EMPLOYEES' RETIREMENT
SYSTEM 721 A637
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TOTAL DUE TO OTHER
GOVERPlMENTS 3,591 2,183 •
DEFERRED REVENUES 7G1 , 749 AG91 382,374
A
A
TOTAL DEFERRED REVENUES 761 , 749 382,374
TOTAL �
TOTAL LIABILITIES 907 ,641 533,911
RES FOR RETIREMENT SYSTEM CR 17 , 10� A825
Reserve for encumbrance q 821 4.044
Reserve for bonded debt q_$84 2,g71
TOTAL SPEC7qL RESERVES 17, 107 6,915
UNRESERVED FU�JD BALANCE
UNAPPROPRIATED - 111 ,533 A911 78,404
A
A
TOTAL UNRESERWtD FUND .
�f�Lt;i�C� -
1lti7APP2�Pn^iA;E� -111 ,533 78,404
Appropriated fund balance A 910 350,000
TOT�L 350,000
TOTAL FUPJD ��1lITY -94,42G 435,319
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AP�INUAL UPDATE DOCUPiEtJT
FOR THE FISCAL YEAR EPIDED 1991
(A) GEi�9E.RAL FUND
BALa�JCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY
_ $
TQTAL LIABILITIES AND
FUND EQUITY 813 ,215 969,230
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ANNUAL UPDATE DOCUME�JT
FOR TNE FISCAL YEAR ENDED 1991
(A) 6ENERAL FUND
RESULTS OF OPERATIONS
. FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTNER SOURCES
REAL PROPERTY TAXES $2,588, OF36 A1001 $3,698,363
A
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TOTAL REAL PROP�RTY
TAXES 2 ,588 , 0 86 3,698,363
OTHER PAYMENTS IN LIEU OF
TAXES 6 ,730 A1081 8�979
INTEREST & PENALTIES ON REAL
PROP TAXES 26 , 713 A1090 63,596
A
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TOTAL REAL PROPERTY TAX
ITEt�1S 33 ,r�43 72,575
CLERK FEES 4, 307 A1255 4,463
CHARGES-PROGRAMS FOP. THE
AGING 76 , 324 A1972 82�930
SPECIAL RECREATIONAL FACILITY
CHARGES 7,837 A2025
REFUSE & GARBA�E CHARGES 578, 857 A2130 641,682
A
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TOTAL �DEPARTMENTAL •
INCOM� 667,325 729,075
GENERAL SERVICES, ?NTER
GOVERNi�iEPvT 17,864 A2210 4,000
PROGRAMS �OR AGING, OTHER
GOVTS 1F34, 122 A2351 144,758
A
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TOTAL INTERGOVERNf�iENTAL .
r.IlHKL7CJ 2� i y iGn �.�FB�758
INT�REST �i,lD �vRivI�l�S 100�287 A24L�1 126,040
COh3i�iSSIOtvS � 118 fi24�0 101
_ Rental of nropertv . A2410 30,000
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TOT�L USE 0� MOt�lEY ��;D
PROPERTY lOS, 4D5 156,141
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APINUAL UPDATE DOCUt-IEP�JT
FOR THE FISCAL YEAR END�D 1991
(A) GENERAL FUND
RESULTS OF OPERATIO�IS �
FOR THE �ISCAL EDP FOR TFIE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOUFCES
BINGO LICENSES $2, 940 A2540 $ 2,962
DOG LICENSES 12 , 061 A2544 16,964
PERMITS, OTHER 60 , 206 A2590 94,998
A
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TOTAL LICENSES A�lD
PERMITS 75 ,207 114,924
FI�lES AND FORFEITED BAIL 46 ,543 A2610 55,588
FORFEITURES OF DEPOSITS 1 , 050 A2G20 1,350
A
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TOTAL FINES AND
FORFEITURES 47,593 56,938
SALES OF SCRAP, & EXCESS
,MATERIALS 3 , 164 A2650 4,278
MINOR SALES, OTHER 2,454 A2655 591
A
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TOTAL SALE OF PROPERTY
AND COt�1PENSATION FOR
LOSS 5,6 18 4,869
REFUNDS OF PRIOR YEAR ' S
EXPENDITURES 44,415 A2701 33,193
GIFTS AND DONATIONS 56 , 127 A2705 3,428
A
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TOTAL MISCELLANEOUS
LOCAL SOURCES 100 ,542 . 36,621
ST AID, NYS Environ, management A3989 195
ST AID, REVENUE SHARING 225,889 A3001
ST �iIi,, P70r2TGA�E TF�X 492, 901 i-►3�G5 415,678
ST AID - OTHER (SPECIFY) Record Archives 120 �3089 8,791
ST AID, RECREATION FOR ,
ELDERLY 6 ,600 A3S01 839
ST AID, YOUTH PROGRAMS 21 , 095 A3320 13,715
__ ST AID. Decentralization Grant A3097 1,200
ST AID. Emergencv disaster assitance A3960 16,005
TOTAL STATE AID 746 , 605 456,423
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ANNUAL U�DATE DOCUt�iEt�1T
FOR THE FISCAL YEAR ENDtD 1991
(A) GENERAL FUP�D
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDEJ 1991
DETAIL REVENUES AND OTHER SOURCES
FEDERAL AID - OTHER 581 ,219 A4089 $
Federal Aid Emergency disaster assistance A 96d ,
A
TOTAL FEDERAL AID , 81 ,219 187,011
TOTAL
TOTAL REVENUES 4,656 , 029 5,661,698
INTERFUND TRA�ISFEPS 18 , 625 A5031 6,000
A
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TOTAL INTERFUPID
TRANSFERS 18 ,625 6,000
RETIREh1ENT SYSTEM CREDITS 38 , 307 A5060 721
A
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TOTAL RETIREf�IENT
SERVICE CP.EDITS 38 , 307 721
TOTAL
TOTAL OTHER SOU,RCES 56 , 932 6.721
TOTAL DETAIL REVEtdUES
AND OTHER SOUP.CES 4, 712, 961 5,668.419
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ANNUAL UPDATE DOCUh1ENT
FOR THE FISCAL YEAR ENDED 1991 ,
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR TNE FISCAL EDP FOR THE FISCAL
- DESCRIPTIOP� YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITUR�S AND OTHER USES
LEGISLATIVE BOARD, PEP.S SERV ' $76 ,812 A1010 . 1 S 79,692
LEGISLATIVE BOARD, CONTR
EXPEND 63, 316 A1010 . 4 63,237
A
TOTAL LEGISLATIVE BOARD 140 , 128 A1010 . 0 142,929
MUNICIPAL COURT, PERS SERV 195, 718 A1110 . 1 208,032
MUNICIPAL COURT, EQUIP & CAP
OUTLAY 5 ,210 A1110 . 2
MUiVICIPAL COURT, CONTR EXPEND 19 , 734 A1110 . 4 21,316
A
TOTAL MUNICIPAL COURT 220 ,662 A1110 . 0 229,348
SUPERVISOR,PERS SERV 81 ,208 A1220 . 1 84,917
SUPERVISOR,EQUIP & CAP OUTLAY 1 ,652 A1220 .2
SUPERVISOR ,CONTR EXPEND 7, 348 A1220 . 4 7,556
A
TOTAL SUPERVISOR 90 ,208 A1220 . 0 92,473
DIR OF FINANCE , PERS SERV 153, 759 A1310 . 1 101,368
DIR OF FINANCE , EQUIP & CAP
OUTLAY 490 A1310 . 2
DIP. OF FI�lANCE, CONTR EX�'tND 3,203 A1310 .4 2,883
A
TOTAL DIRECTOR OF FINANCE 157,452 A1310 . 0 104,251
AUDITOR, CONTR EXPEND 12 ,500 A1320 .4 12,500
� A
TOTAL AUDITORS 12,500 A1320 . 0 12,500
TAX COLLECTION,PERS SERV 48 ,555 A1330 . 1 �51,405
TAX COLLECTION, CONTR EXPEND 5 ,881 A1330 . 4 4,749
A
TOTAL TAX COLLECTION 54,436 A1330 . 0 56,154
ASSESSMENT, PERS SERV 149, 133 A1355 . 1 164,056
ASSESSMENT, EQUIP & CAP
OUTLAY 627 A1355 .2
ASSESSh1ENT, CONTR EXPEND 25 ,237 A1355 .4 21,337
A
TOTAL ASSESShiENT 174, 997 A1355 . 0 185,393
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ANAJUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1991
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR TH� FISCAL EDP FOR THE FISCAL
DESCRIPTION t�YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
,
CLEP.K ,PERS SERV 5145 , 646 A1410 . 1 $ 156,279
CLERK ,CONTR EXPEND 7,840 A1�i10 . 4 9,765
A
TOTAL CLERK 153 , 486 A1410 . 0 166,044
LA�1, PERS SERV 80 , 902 A1420 . 1 94,852
LAW, EQUIP & CAP OUTLAY 218 A1420 . 2
LAW, COPJTR EXPEND 20 ,886 A1420 . 4 86,495
A
TOTAL LALJ 102, 006 A1420 . 0 181,347
ENGINEER , PERS SERV 6 , 923 A1440 . 1 31,800
EN6INEER, CONTR EXPEND 75B A1440 . 4 1,322
A
TOTAL EPJGINEER 7, 681 A1440 . 0 33,122
PUBLIC IJORKS ADMIN, PERS SERV 52 , 675 A1490 . 1 64,141 •
PUBLIC G10RKS ADMIN, EQUIP &
CAP OUTLAY 966 A1490 . 2
PUBLIC t+lORKS ADMIN, COPJTR
EXPEND 207 A1490 . 4 418
A
TOTAL PUBLIC WORKS
ADMINISTRATION 53, 848 A1490 . 0 64,559
BUILDINGS, PERS SERV 101 , 765 A162� . 1 121,137
BUILDINGS, EQUIP & CAP OUTLAY 3,552 A1620 . 2 12,256
BUILDIN6S, CONTR EXPEfVD 188, 653 A1620 . 4 200,595
A
TOTAL OPERATION OF PLANT 293, 970 A1620 . 0 333,988
CENTRAL PRINT & MAIL, EQUIP &
CAP OUTLAY 4, 999 A1570 .2
CENTRAL PRINT & MAIL,CDNTR `
EXPEND 42, 711 A1670 .4 48,434
A
TOTAL CENTP.AL PRINTIFJG AfJD
MAILING 47, 710 A1670 . 0 48,434
CEI�TRH� DHTi-1 f'f'�i7l.CJJ C�x Li�it�"
OUTLAY 10 ,21� Alo�� ,2
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A�lNUAL UPDATE DOCUh1E�IT
FOR TH� FISCAL YEAR E�lD�D 1991
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER US�S `
- CENTRAL DATA PROCESS, CONTR
EXPEhID 537, 355 A1680 . 4 S 42,294 ✓
Central data process, personal serv A1680. 1 35,494 �/
TOTAL CENTRAL DATA PROCESSIN� 47,570 A1630 . 0 77,788 l
UNALLOCATED INSURANCE , CONTR
EXPEND 257, 711 A1910 . 4 284,271
A
TOTAL UNALLOCATED INSURANCE 257,711 A1910 . 0 284,271
MUNICIP�L ASSN DUES, CONTR
EXPEND 500 A1920 . 4 1,417
A
TOTAL htUNICIPAL ASSN DUES 500 A1920 . 0 1,417
CONTRIBUTIONS TO NEW YORK
STATE 77, 065 A1996 . 4
A
TOTAL CONTRIBUTIONS TO �lYS 77, 065 A1996 . 0
Central garage, C.E. A1640.4 5,124 f
A
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TOTAL 6ENERAL GOVERNPtEIJT -
SUPQORT 1 ,891 ,930 2,019,142
POLICE, PERS SERV 39 , 088 A3120 . 1 46.907 �
POLICE, COtJTR EXPEPID 54 �i3120 . 4 379
A
TOTAL POLICE DEPARTMER�T 39, 142 A3120 . 0 47,286
TRAt=FiC COi�TRuL, C�i��R EX�Ei�I �, 33o i1�31t7 . 4 9,650
A
TOTAL TRAFFIC CONTRDL 8, 33b A3310 . 0 9.650 •
COivTr:uL t3� %ivl�•�:�L�, �wJ?� a�
C,4P QUTLA'f 4, 9q� A3�10 .2
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ANNUAL U�DP-�TE DOCUPIENT
FOR THE FISCAL YEAR ECJDED 1991
(A) GENERAL FUND ,
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
CONTROL OF ANIMALS, CONTR
EXPEND 587, 099 A3510 . 4 S 106,991
A
TOTAL CONTROL OF DOGS 92 , 094 A�510 . 0 106,991
EXAPIINING BOARDS, PERS SERV 233 A3610 . 1 950
EXAMINING BOARDS, CONTR
EXPEND 5 ,485 A36 10 . 4 5,180
A
TOTAL EXAhiINING BOARDS 5 , 713 A3610 . 0 6,130 .
Civil defense, contr. expend A3640.4 � 285
A
A
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A
TOTAL PUBLIC SAFETY 145,290 170,342
PUBLIC HEALTH , PERS SERV 11 , 800 A4010 . 1 13,508
PUBLIC HEALTH , CONTR EXPE�lD 23 , 188 A4010 . 4 13,988
A
TOTAL PUBLIC NEALTH 34 , 988 A4010 . 0 27,496
NARCOTIC GUID COUNCIL , CONTR
EXPEND 29, 199 A4210 . 4 20,266
A
TOTAL NARCOTIC GUIDANCE
COUNCIL 29, 199 A4210 . 0 20,266
OTHER HEALTH, PERS SERV 13, 6�0 A4989 . 1 14,333
OTHER HEALTN, CONTR EXPEND 2,694 �14989 . 4 3,000
A
TOT�,L OTHER H�ALTH �6 , 344 �i4939 . u 17,333'
A
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AtdNUAL UPDATE DOCUt�1EP1T
FOR T�1E FISCAL YEAR EhJDED 1991
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND Oi"HER USES
TOTAL HEALTH 580 ,531 $ 65,095
STREET ADPtIN, PERS SERV 117,211 A5010 . 1 123,666
A '
TOTAL HIGHWAY APlD STREET
ADMIN 117,211 A5010 . 0 123,666
STREET LIGHTING, PERS SERV 30 ,662 A5182 . 1 •33,390
STREET LI6HTING, EQUIP & CAP
OUTLAY 3 , 090 A5182 . 2 2,062
STREET LIGHTING, COPlTR EXPEND 111 ,473 A5182 . 4 122,261
A
TOTAL STREET LIGHTING 145 , 225 A5182 . 0 157,713
OFF—STREET PARKING, PERS SERV 17, 613 A5650 . 1 10,924
OFF—STREET PARKIN6, CONTR
EXPEi�D 3,561 A5650 . 4 5,054
A
TOTAL OFF—STREET PARKING 21 , 174 A5650 . 0 15,978
A
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TOTAL TRA�7S��i2TATI0N 283,610 297,357
PUBLICITY, CONTR EXPEND 14,250 A6410 . 4 12,000
A
TOTAL PUBLICITY 14,250 A6410 . 0 12,000
VETERAtdS SERVICE, CONTR
EXPEND 1 ,750 A6510 . 4 5.480
A
TOTAL VE�ERAt�1S SERVICE 1 , 750 A6510 . 0 5,480
Pru�''n.".i�i� ���-�, i;GIi�G, r���S SCrcV 235, 101 A6772 . 1 232.249
P�a�RA�9S F0� �GIUG, C0�lTR
EXPEND 161 , 991 A6772 . 4 168.575
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ANNUAL UPDATE DOCU<<lEPlT
FOR THE FISCAL YEA� EPvDtJ 1991
CA) 6ENERAL FUND
RESULTS OF OPERATIONS
FOR TNE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EiJDED 1991
DETAIL EXPENDITURES AND OTHER USES
q $ 400,824
TOTAL PROGRAMS FOR A6IN6 397 , 092 A6772 . 0 '�
�JTHER ECO & DEV, COP�TR EXPEND 4, 000 A6989 . 4 �
A
1"OTAL OTHER ECONOMIC ASST. 4, 000 A6489 . 0
Office for women, pers. serv. q6142. 1 � 52
Office for women, contr. expend q6142.4 201
A
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TOTAL ECONOMIC ASSISTANCE
AND OPPORTUNITY 417 , 092 418,557
RECREATION ADMINI , PERS SERV 46 ,321 A7020 . 1 50,418
RECREATION ADMINI , EQUIP &
CAP OUTLAY 797 A7020 . 2
RECREATIO�! ADMINI , CONTR
EXPEND � 4, 167 A7020 . 4 3,926
A
TOTAL RECREATION
ADMINISTRATION 51 ,285 A7020 . 0 54,344
PARKS, PERS SEP.V 43 ,200 A7110 . 1 37,542
PARKS, EQUIP & CAP OUTLAY 9,452 A7110 .2
P`ARKS, CONTR EXPEND 9, 371 A7110 . 4 10,279
A
TOTAL PARKS 62, 023 A7110 . 0 47,821
JOINT REC PROJ , CONTR EXPEND 8, 000 A7145 . 4
A
TOTAL JOINT RECREATION
PROJECTS 8, 000 A7145 . 0
SPECIAL REC FACILITY, CONTR
EXPEND 1 , 751 H7i�� . tr 2,681
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TOTAL SPECIAL RECREATIONAL
FACILITIES , 1 , 981 A71�L� . 0 2,681
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�.
ANNUAL UPDATE DOCUMENT
� FOR THE FISCAL YEAR ENDED 1991
(A) GENERAL FUND �
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR EhDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
SPECIAL REC FACILITY, PERS
SERV $28, 105 A7180 . 1 $ 29�893
SPECIAL REC FRCILITY, EQUIP & • -
CAP OUTLAY 944 A71Fi0 . 2
SPECIAL REC FACILITY, CONTR
EXPEND 11 , 745 A7180 . 4 10,871
A
TOTAL SPECIAL REC FACILITY
CHARGES 40 , 794 A7180 . 0 40,764
BAND CONCERTS, CONTR EXPEND 749 A7270 . 4 3,200
A
TOTAL BAND CONCERTS 749 A7270 . 0 3,200
JOINT YOUTH PROG, CONTR
EXPEND 6 , 639 A7320 . 4 2,197
Joint vouth prog, personal services A7320.1 4,833 �
TOTAL JOINT YOUTH PROGRAM 6 ,639 A7320 . 0 7,030
LIBRARY, CONTR EXPEND 55 , 000 A7410 . 4 45,000
A
TOT�1L MUSEUhI LIBRARY 55, 000 A7410 . 0 45,000
MUSEUM - ART GALLE!'Y, CONTR
EXPEND 11 ,500 A7450 . 4 7,200
A
TOTAL MUSEUMS 11 ,500 A7450 . 0 7,200
HISTORIAN, PERS SERV 8,505 A7510 . 1 8,930
HIST04IA�l, �QUIP � CaP OUTLA`t 1 , 094 A7510 . 2
HISTORIAN, CONTR EXPEFID 2, 536 A7510 . 4 1,469
A
TOTAL HISTORIaN 12, 135 A7510 . 0 10,399
HISTORICAL PROPEP.TY, CONTR
EXPE�lD 13, 183 A7520 . 4 100
A
TOTAL HISTOl;ICAL PPOPERZY 13, 183 A752D . 0 100 -
CELEBRATIONS, CONTR EXPE�fD 66 ,639 A7550 . 4 4,490
ti
17
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AtlNUAL UPDATE DOCUMENT
FOR T�IE FISCAL YEAR ENDED 1991
(A) GE�lERAL FUND
RESULTS OF OPERATIONS
- FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION � YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
TOTAL CELEBRATIONS $66 , 639 A7550 . 0 $ 4�,490
ADULT RECREATION, CONTR
EXPEND 7, 311 A7G20 . 4 4,468
A
TOTAL ADULT RECREATION 7 , 311 A7620 . 0 4,468
A
A
A
A
A
TOTAL CULTURE At�D
RECREATION 337,239 227,497
ENVIRONMENTAL CONTROL , PERS
SERV 73 , 857 A8090 . 1 56,797
ENVIRONME�lTAL C0�lTROL , EQUIP
& CAP OUTLAY 208 A8090 .2
ENVIRONP�IENTAL CONTROL, CONTR
EXPEND 4 , 034 A8090 . 4 6,187
A
TOTAL ENVIRONMENTAL CONTROL 78 , 099 A8090 . 0 62,984
REFUSE & GARBAGE, PERS SERV 380 , 168 A8160 . 1 378,555
REFUSE & GARBAGE , EQUIP & CAP
OUTLAY 15, 406 A8160 .2 24,584
REFUSE & GARBAGE , CONTR
EXPEND 346 ,281 A8160 .4 283,968
A
TOTAL REFUSE & GARBAGE , 741 ,855 A8160 . 0 687,107
COMM BEAUTIFICATION, CONTR ,
EXPEND 56 ,54�E A8510 . 4 55,282
A
TGTHL COiii�iUivITY
BEAUTIFICATIDN 56 ,544 A�3510 . � 55,282
DRAINAGE, CONTR EXPEND 5 ,462 A8540 . 4 3,192
A
` 18
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ANtJUAL UPDATE DOCUP1ENT
FOR THE FISCAL YEAR END�D 1991
(A) GENERAL FUND
RESULTS OF OPERATIOPlS
� FOR THF FISCAL EDP FOP. THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPEhDITURES AND OTHER USES
TOTAL DRAINAGE $5,4G2 A8540 . 0 $ 3,192
SHADE TREE , CONTR EXPEPJD 1 , 372 A8560 .4 3,478
A
TOTAL SHADE TREE 1 , 372 A8560 . 0 3,478
FISH AND GAME , PERS SERV 2, 879 A8720 . 1
FISH AND GAME, CONTR EXPEND 12,813 A8720 . 4 16,000
A
TOTAL FISH AND GAME 15,692 A8720 . 0 16,000
FLOOD & EROSION CONTROL , PERS
SERV 840 A8745 . 1 221
A
TOTAL FLOOD AND EROSION
CONTROL 840 A8745 . 0 221 '
CEMETERY, CONTR EXPEND 6 A8310 .4 6
A
TOTAL CEMETERY 6 A£3810 . 0 6
MISC HOME & COMM SERV, PERS
SERV 25 ,657 A8989 . 1 27,690
MISC HOME & COMM SERV, CONTR
EXPE�JD 248 A8989 . 4 222
A
70TAL MISC HOME & COMMUPdITY
SERVICES 25, 905 A8989 . 0 27,912
A
A
A
A
A
TOTAL HOME AND COMhiUt�1ITY
SERVICES 925,775 856,182
Hospital and medical benefits A9060.8 1,497�
STi-►ic RcTI�n�i•icivT JTJTCi'� 43,4i3 �90i� . o
SOCIAL SECURITY, E�IPLOYER
-_ CONT 139, 100 A9030 . 8 167,959
19 �
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ANNUAL UPDATE DOCUP•1ENT
FOR THE FISCAL YEA� EPIDED 1991
(A) GENLRAL FUND
RESULTS OF OPERATIOP�JS ..
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR E�lDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTNER USES
WORKER 'S COMPENSATION, EP1PL �
BNFTS 528, 994 A9040 . 8 � 37,074
UNEMPLOYMENT INSURANCE, EP1PL -
BNFTS 18,250 A9050 . 8 ��76�
DISABILITY INSURANCE, EMPL
BNFTS 24, 100 A9055 . 8 � 27,090
TOTAL EP1PLOYEE BE�lEFITS 253, 857 241,387
Debt principal, capital notes A9740.6 43,750/
DEBT PRINCIPAL , SERItiL BONDS 75, 000 A9710 . 6 ' 75,000
DEBT PRINCIPAL , BOND
ANTICIPATION PJOTES 275 ,269 A9730 . 6 274,000
TOTAL DEBT PRINCIPAL 350 ,2G9 392,750
DEBT INTEREST, SERIAL BONDS 122 , 623 A9710 . 7 115,798
DEBT INTEREST, BOND ' �
ANTICIPATION NOTES 53 ,232 A9730 . 7 37,372
. TOTAL DEBT INTEREST 175 , 855 153, 170
TOTAL EXPENDITURES 4 ,861 ,448 4,841,479
TRANSFERS, OTHER FUNDS 312 ,556 A9901 . 9 300,066
TOTAL TRAPdSFERS 312,556 300,066
TOTAL OTHER USES 312, 556 300,066
TOTAL DETAIL EXPENDITURES ,
AND OTHER USES 5 , 174 , 004 5,141,545
20 '
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APINUA'L UPDATE DOCUh1ENT �
- FOP. THE FISCAL YEAR END�D 1991
(A) GENERAL FUND
' RESU�TS OF OPERATIOMS '
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EP�DED 1991
ANALYSIS OF CHAN6ES IN FUND E�UITY . _
-9�,555 .
FUND EQUITY-BEGINNING OF YEAR� $366 ,617 A8021 ��;�i�{r
ADD - REVENUES AND OTHER �
SOURCES ' 4, 712, 961 5,668,419
DEDUCT - EXPENDITURES AND
OTHER USES 5, 174, 004 5,141,545
FUMD EQUITY-END OF YEAR� -94,426 ,A8029 435,319
�
� TOTAL INCLUDES RESERVED AtJD UI�RESER.VED FUND BALANCE IPJ
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FU�IDS.
� PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTt�IENTS ON PREVIOUSLY -
ISSUED FI�JANCIAL STATEh1ENTS RESULTING FROM CNAN6ES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF �RP.ORS MUST BE DETAILED BELOW SO THE
PROPER `ACCOUiJTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED�. IF
THESE ADJUSTMEtJTS ARE NOT DETAILED THEY WILL BE RECORDED AS -
REVEIVUES OR EXPEiVDITURES IN THE CURRENT YEAR AND TREATED AS �
UMSUBSTANTIATED PRIOR PERIOD ADJUSTMEyTS.
Residual equity transfer $2,87�:from capital projects fund - -
'- � � - - ' , , ,, ,- . .
per George Person, office of the State Comptroller, 9/6/91.
21 ,
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ANPdUAL UPDATE DOCUi�9E�`�T � - '
FQR THE FISCAL YEAR ENDED 1991
(A) GENERAL FUND �
SUh9hiARY OF FINAL BUD6ET AS P90DIFIED
� FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ESTIMATED REVENUES AND OTHER SOURCES
EST REV — REAL PROPERTY TAXES $�2,588, 086 A1049P1 �$ 3,698,363 �
EST REV — REAL PROPERTY TAX � `
ITEMS � 41 ,500 A1099td 33,700
EST REV — DEPARTh1ENTAL INCOME 453 ,245 A1299M 912,442
EST REV — INTERGOVERNP1ENTAL ' ' '
CHAR�ES 214, 33'8 A2399M 162,845
EST REV — USE OF MONEY AND
PROPERTY , 120 , 100 A2499M 120,100
EST REV — LICENSES AND -
PERMITS , 73, 700 A2599M 107,000
EST REV — FINES AND � '
FORFEITURES , 41 , 000 A2649t�1 41,000
EST REV — SALE OF PROP AND
COMP FOR LOSS 335 A2699M � 4,000
EST REV—PIISCELLANEOUS LOCAL
SOURCES 93,587 A2799M 10,000
EST REV — STATE AID 848 ,280 A3099M 492,520
EST REV — FEDERAL AID 83, 832 A4099M 90,983
A M
A M
TOTAL ESTIMATED � �
REVEPIUES � 4,558, OQ3 5,672,953
ESTIM'ATED — INTERFUND � .
TRA�:SFER 5, C00 A5031Ni 6,000
APPROPRIATED FUND BALAfVCE � 775, 000 A 599M �
A M -
A M
TOTAL ESTIP1ATED OTHER
SOURCES • _ � .78�J , 000 6.000
M �
M
T�1 HL CJ 1 11•i�11�.i!
RE��yUES A�;D OTH=R
SOurZCES ' 5 3 3�0, �03 5.678,953
22 .
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AN�IUAL UPDATE DOCUPIE�IT
FOR Tf-lE FISCAL 1'EAR ENDED 1991
(A) �ENERAL FUND
SUMPIARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDi' FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1990 COD� YEAR ENDED 1991
APPROPRIATIONS
APP - GENERAL 60VERNMENT
SUPPORT $ 1 , 925 , 901 A1999M S 2,197,705
APP - PUBLIC SAFETY 149 ,230 A3999M 175.046
APP - HEALTH 87, 040 A4999�1 65.219
APP - TRANSPORTATION 287,512 A5999ht 300,166
APP - ECONOMIC ASSISTANCE AND _
OPPORTU�JITY 470 ,832 A6999M 473.151
APP - CULTURF AND RECREATION 360 ,595 A7999M 252,122
APP - H01�1E AND COMMUNITY
SERVICES 953, 979 A8999M _1,037,497
APP-EPIPLDYEE BENEFITS 262, 318 A9199P1 278.209
APP - DEBT SERVICE 526 ,223 A9899hi 574.224
A M
A ht
TOTAL ESTIMATED ' '
EXPENDITURES 5 , 023,630 5.353,339
APP - INTERFUND TRANSFER 314, 373 A9999M 325.614
, A M �
A M
TOTAL ESTIMATED OTHER
USES 314, �73 325,614
M
M
TOTAL APPROPRIATIONS 5, 338, 003 5,678,953
23
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ANPdUAL UPDATE DOCUP1ENT - ,
' FOR THE FISCAL YEAR ENDED 1991
(B) 6ENERAL TOWN OUTSIDE VILLA6E
- BALANCE SHEET �
' FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION ' YEAR ENDED 1990 CODE YEAR EPlDED 1991
ASSETS _
CASH � 52�,641 B200 S 2.350
CASH IN TIME DEPOSITS 902, 377 B201 638.897
B
B
TOTAL CASH , 905 , 018 641.247
ACCOUNTS RECEIVABL` 71 , 371 B380 45.123
,. � B �
B
TOTAL UTHER RECEIVABLES
(NET) 71 ,371 45. 123
STATE & FEDERAL RECEIVABLES 37,810 B410 57,599
B
B
TOTAL STATE AND FEDERAL
AID RECEIVABLES 37,810 57,599 -
DUE FP.OM OTHER GOVERNt�E�1TS _ 5,40�0 B440
B
B •
TOTAL DUE FROi� OTiiER .
GOVERNMENTS 5,400 ,
P�2�PAID EX�E��S�S � 20 ,274 B480 53,556
B
� B
TOTAL �REr�iD E;{r EF1S`S 20 ,274 53,556
TOTAL ASSETS 1 , 039,873 797,525
24
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A�lNUAL UPDATE DOCUhtENT
FOR THE FISCAL YEAP. ENDED 1991
(S) GEFlERAL TOWN OUTSIDE VILLAGE
BALANCE SHEET
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE $88,G21 B600 S 201.739
B
B
TOTAL ACCOUNTS PAYABLE 88 ,621 201.739
DUE TO EMPLOYEES' RETIREMENT
SYSTEM 1 , 080 B637
B
B
TOTAL DUE TO OTHER
�OVERNFiENTS 1 , 080
DEFERRED REVENUES 900 , 346 B691 447.156
B
, B
TOTAL DEFERRED REVENUES 900 , 346 447.156
TOTAL
TOTAL LIABILITIES 990 , 047 648.895 �
RES FOR RETIREMENT SYSTEh1 CR 18,562 B825
B
B
TOTAL SPECIAL RESERVES 18,562 �
UNRESERVED FUMD BALANCE
UNAPPROPRIATED 31 ,264 B911 148,630
B
B
TOTAL UNRESERVED FUh1D
BALANCE -�
UNAPPROPRIATED 3i ,264 148,630
TOTAL
TOTAL FUND EQUITY 49, 82b 148,630
25
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ANNUAL UPDATE DOCUPIENT
FOR THE FISCAL YEAR ENDED 1991
(B) �ENERAL TOLJN OUTSIDE VILLAGE
B/�LANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY
S
TOTAL LIABILITTES A�lD
FUidD EQU ITY 1 , 039 , 873 797,525
`
26
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� ANNUAL UPDATE DOCUP�IENT
FOR THE FISCAL �i'EAR ENDED 1991
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES 53 , 797,588 B1001 $ 4,374,654
B
B
TOTAL REAL PRO�ERTY
TAXES 3,797,588 4,374,654
OTNER PAYMENTS IN LIEU OF
TAXES 8,572 B1081 10,621
INTEREST & PEtJALTIES ON REAL
PROP TAXES 4, 153 B1090 5,336
B
B
TOTAL REAL PROPERTY TAX
ITEMS 12 , 725 15',957
POLICE DEPARTMENT FEES 2 ,230 B1520 2,799
SAFETY INSPECTION FEES 172 , 302 B1560 148,058
PUBLIC HEALTH FEES 4, 311 B1601 5,335
ZONING FEES 23 , 186 B2110 22,640
PLANNING BOARD FEES 215, 1<5 B2115 62,047
OTHER HOME & COMh1UNITY
SERVICES INCOh1E 66 , 928 B2189 23,364
B
B
TOTAL DEPARTh1EhJTAL
INCOME 484, 122 264,243
PUBLIC SAFETY SERVICES FOR
OTHER GOVTS 53,644 B22G0 70,036.
B
B
TOTAL INTERGOVERNMENTAL
CHARGES 53,644 70.036
INTEREST AND E4RNINGS 150 ,204 B2401 138,401
B
B
TOTAL USE OF MONEY APJD
PROPERTY 150 ,204 138,401
PERMITS, OTHER 6 ,690 B2590 12,595
27
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A�lNUAL U�DATE DOCUt�1�NT
FOR THE FISCAL YEA� ENDED 1991
(B) GENERAL TOWN OUTSIDE VILLA�E
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR E�lDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOURCES
B $
B
TOTAL LICE�lSES APlD
PERMITS 6 ,690 12,595
SALES OF SCRAP & EXCESS
MATERIALS 1 , 651 B2650 1,933 �
MINOR SALES, OTHER 7, 111 B2655 6,014
INSURANCE RECOVERIES 357 B2680 4,214
B
B
. TOTAL SALE OF PROPERTY
AND COP1PENSATION FOR
LOSS 9, 119 12,161
REFUNDS OF PRIOR YEAR9S
EXPENDITURES 59 , 088 B2701 24,991
Cablevision 82772 d31Q�i0 51,491 ✓
B
TOTAL h1ISCELLANEOUS
LOCAL SOURCES 59, 088 76,482
ST AID, STATE REVENUE SHARIN6 67, 382 B3001 73.106
ST AID, NAVIGATION LA41
ENFORCEMENT 2, 735 B3315 20.000
ST AID, OTHER AID FOR PUBLIC ,
SAFETY 25 , 321 B3389 21.078
ST AID, YOUTH PROGRAMS � 34, 668 B3820 � 22, 57_4
ST A�ID, EMERGENCY DISASTER ASSISTANCE B 3'nl6 O 2.198
B
TOTAL STATE AID 130 , 105 138.906
FEDERAL AID, DRUG ENFORCEMENT ,��/T�� 3.036
FEDERAL AID, EMERGENCY DISASTER ASSISTANCE ��o� 13.185
TOTAL FEDERAL AID 16.221
TOTAL REVE�IUES 4, 703,286 5,119.656
INTERFUND TRANSFERS 14,591 B5031
B
B
TOTAL INTERFUND
TRANSFERS 14,591 �
28
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� ANNUAL UPDATE DOCUi•1EPlT
FOR THE FISCAL YEAR EhlDED 1991 ,
(B) GENERAL TObdN OUTSIDE VILLAGE
RESULTS OF OPERATIOyS
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR E�IDED 1991
DETAIL REVENUES AND OTHER SOURCES
RETIREMENT SYSTEM CREDITS $109 ,303 B5060 $ 1,080
B
' B
TOTAL RETIREMEMT
SERVICE CREDITS 109, 303 1,080
TOTAL
TOTAL OTHER SOURCES 123 ,894 1,080
TOTAL DETAIL REVENUES
AND OTHER SOURCES 4, 827, 180 5,120,736
29
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ANNUAL UPDATE DOCUMEyT
FOR THE FISCaL YEAR E�dDED 1991
(B) GENERAL TOWN OUTSIB� VILLA6E
RESULTS OF OPERATIONS ' •
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
LAW, COhJTR EXPEND $7,378 B1420 . 4 $ 40,578
B
TOTAL LAUd 7,378 B1420 . 0 40,578
UNALLOCATED IPdSUnANCE, CO�TR
EXPEND 117,275 B1910 . 4 169,390
B
TOTAL UNALLOCATED INSURANCE 117,275 B1910 . 0 169,390
CONTRIBUTIONS TO NEW YORK
STATE 14, 163 B1996 . 4
B
TOTAL CONTRIBUTIOMS TO NYS 14, 163 B1996 . 0
B �
- B
B
B
B
TOTAL 6ENERAL 60VERNMENT
SUPPORT 133,316 209,968
POLICE, PERS SERV 2, 755 , 921 B3120 . 1 2,514,009
POLICE , EQUIP & CAP OUTLAY 118, 985 B3120 . 2 73,503
POLICE, CONTR EXPEND 260 , 987 B3120 . 4 185,429
B �
TOTAL POLICE 3, 135,893 B3120 . 0 2,772,941
JUVENILE COUNSEL SER1/, PERS
SERV 91 , D 13 B3147 . 1 71 834
JUVENILE COUNSEL SEP.V, CONTR
EXPEND 4, 111 B3I47 . 4 5,048
B
TOTAL JUVENILE COUNSELING
SER�/ICES 95, 124 B3147 0 0 76,882
.SIZIi"'C1� 11`dJt�CL1iUl`7y i'L(:J JLi'CY 2�}� y�LO a'�J�L�3 . S 236,568
SAFETY I�fSPECTION, EQl7IP �
CAP OUTLAY 811 83620 . 2 800
30
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ANNUAL UPDATE DOCUME�T
FOR THE FISCAL YEAR ENDED 1991 '
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS �
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
D�TAIL EXPENDITURES AND OTHER USES
SAFETY INSPECTION, CONTR
EXPEND 512 ,610 83620 . 4 S 9,972
B
TOTAL SAFETY INSPECTION 254,849 B362D . 0 247,340
PUBLIC SAFETY COMMUNICATIONS, P.S. 83020.1 � 258,406
PUBLIC �AFETY COMMIJNICATIONS EQUIP g3020.4 64,770
B
B
B
TOTAL PUBLIC SAFETY 3 ,485,F366 3,420,339
PUBLIC HEALTH , PERS SERV 3, 000 B4010 . 1 3,000
B
TOTAL PUBLIC HEALTH 3, 000 B4010 . 0 , 3,000
B
B
B
� B
� B
TOTAL HEALTH 3, 000 3,000
ZOPIING, PERS SERV 67,685 B8010 . 1 75,018
ZONING, CONTR EXPEND 15,609 B8010 . 4 6,277
B
TOTAL ZONING 83,294 B8010 . 0 81,295
PLANNING, PERS SERV 137,885 B8020 . 1 143,707
PL��INING� EQUIP & CAP OU i LElY 4�n73 B8�720 .2
PLANNING, CONTR EXPE�ID 63, 709 B8020 .4 31,493
B
T�,iHL �LH3y1V11tlL� 2u5 ,2zi7 noucu . 0 � 175,200
31
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ANNUAL UPDATE DOCUP�IENT
FOR TNE FISCAL YEAR EI�DED 1991
(B) 6ENERAL TOWN OUTSIDE VILLAGE �
RESULTS OF OPERATIONS
' FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
B S
� B
B
B
B
TOTAL HOME AND COMMUNITY
SERVICES 289,561 256,495
STATE RETIREMENT, EMPL BNFTS 15 , 042 B9010 . 8 �
POLICE & FIREPIEN RETIREMEtJT,
EMPL BNFTS 257 , 302 " B9015 . 8 393,389
SOCIAL SECUP,ITY , EMPL B�lFTS 220 , 979 B9030 . 8 236,853
WORhER' S COMPEI�SATION, EP1PL
BNFTS 84, 389 B9040 . 8 106,870
UNEMPLOYMENT INSURANCE , EMPL
BNFTS 1 ,551 B9050 . 8 4,651
DISABILITY INSURANCE, EMPL
BNFTS 32 ,273 B9055 . 8 29,338
HOSPITAL & MEDICAL CDEt�lTAL)
INS, EMPL BNFT 207 , 771 B9060 . 8 224,594
TOTAL EMPLOYEE BENEFITS 819 , 307 995,695
TOTAL EXPENDITURES 4, 736 ,550 4,885,497 �
TRANSFERS, OTHER FUNDS 130 ,252 B9901 . 9 136,435
TOTAL TRANSFERS 130 ,252 136,435
TOTAL OTHER USES 130 ,252 136,435
TOTAL DETAIL EXpEhDiTURES
AND OTNER USES 4,866 ,802 5,021,932
32
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ANNUAL UPDATE DOCUP1EtJT
FOR THE FISCAL �YEAR ENDED 1991
(B) GENERAL TOLdN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR Eh;DED 1990 CODE YEAR ENDED 1991
ANALYSIS OF CHAPJGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR# $89,448 B8021 $49,826
ADD - RcVENUES AND OTHEP.
SOURCES 4,827, 130 5,120,736
DEDUCT - EXPENDITURES AND
OTHER USES 4,866 ,802 5,021,932
FUND EQUITY - END OF YEAR� 49,826 . B8029 148,630 '
� TOTAL INCLUDES RESERVED �ND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUiJDS. �
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMEMTS ON PREVIOUSLY
ISSUED FINANCIAL STATEh1ENTS RESULTING FROM CHAN6ES IN ACC�Ui�TING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOi1NTS I�! 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
� ' e
l.. � L.. � � � L. L � L L. � � �.. L l.. L
ANNUAL UPDATE DOCU�ENT
FOR THE FISCAL YEAR END�D 1991
(B) 6ENERAL TOWN OUTSIDE VILLA6E
SUM�4ARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES 53, 797,588 B1049M $ 4,374,654
EST REV - REAL PROPERTY TAX
ITEMS 14, 000 B1099t�1 12,500 -
EST REV - DEPARTMEyTAL INCOME 402 , 900 B1299P1 369,500
EST REV - USE OF MONEY AND
PROPERTY 125, 000 B2499h1 160,000
EST REV - LICENSES AND
PERMITS 7 ,500 B2599P1 13,275
EST REV - SALE OF PROP AND
COP4P FOR LOSS 9 ,651 B2G99M 4,000
EST REV-MISCELLANEOUS LOCAL �
SOURCES 150 , 150 B2799M 29,500
EST REV-STATE AID 131 ,400 B3099ht 132,885
EST REV- FEDERAL AID B4099 M 3,036
ESR REV - INTERGOVERNMENTAL CHARGES B2399 M 70,636 �
TOTAL ESTIMATED •
REVENUES 4,638 , 189 5,169,986
APPROPRIATED FUND BALANCE 300 , 000 B 599h1
B h1 �
B M
TOTAL ESTIMATED OTHER
SOURCES 300 , 000
M
P1
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES 4, 938, 189 5,169.986
' 34
1 I '
s... t � � � L L. �. � t, � � � L � � L.
ANNUAL UPDATE DOCUP4ENT
FOR THE FISCAL YEAR ENDED 1991
CB) GENERAL TOt�iP! OUTSIDE VILLAGE
SUMMARY OF FINAL BUDGET AS h10DIFIED
FOR THE FISCAL EDP F02 THE FISCAL
DESCRIPTIOtJ , YEAR ENDED 1990 CODE YEAR ENDED 1991
APPROPRIATIONS -
APP - GENERAL �OVERiVMENT
- SUPPORT 5162, 141 B1999t•1 S 319,092
APP - PUBLIC SAFETY 3,510 ,528 B3999M 3,435,833
APP - HEALTFI 3, 950 B4999�1 3,950
APP - HOME AND COMMUNITY
SERVICES 297, 717 B8999A1 261,311
APP - EMPLOYEE BENEFITS 833,325 B9199M 1,009,800 �
B M
B M
TOTAL ESTIP4ATED
EXPLNDITURES 4 ,807,661 5,029,986
APP - INTERFUND TRANSFER � 130 ,528 B9999M 140,000
� B M
B M
TOTAL ESTIMATED OTHER
USES 130 ,528 140,000
M
M
TOTAL APPROPRIATIONS 4, 938 , 189 5,169,986
, 35
� '
I i '
L L L � � � L L L t � � � L L � �
ANNUAL UPDATE DOCUh1EhT .
FOR THE FISCAL YEAR ENDED 1991
(CD) SPECIAL GRANT FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ASSETS
DUE FROM OTHER GOVERNMENTS $19, 070 CD 4G0 S 405
' CD
CD
TOTAL DUE FROh1 OTHER
GOVERNMENTS 19, 070 405
TOTAL ASSETS 19, 070 405
36
I 1'
k` �. �. � � l. l.. L � �. `. � Q C_ �. � �
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1991
(CD) SPECIAL GRANT FU�lD
BALANCE SHEET
� FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY �
ACCOUNTS PAYABLE 519, 070 CD 600 $ 405
CD
CD
TOTAL ACCOUi�TS PAYABLE 19, 070 405
TOTAL �
TOTAL LIABILITIES 19 , 070 405
TOTAL LIABILITIES AND
FUND EQUITY 19, 070 405
37
1 I '
s... �. C. • � C. L � � � � � G� � � � � ,
ANNUAL UPDATE DDCUMENT
FOR THE FISCAL YEAR ENDED 1991
(CD) SPECIAL GRANT FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOURCES
COMPIUNITY DEV GRANT FROht CNTY $69, 981 CD2743 � 158,776
CD
CD
TOTAL P7ISCELLAi�EOUS
LOCAL SOURCES 69, 981 158,776
TOTAL '
TOTAL REVENUES 69,981 158,776
TOTAL DETAIL REVENUES '
AhD OTHER SOURCES 69, 981 158,776
38
1 1'
�. C.. C.. � � C � �. � � � � � L �. � L
ANMUAL UPDATE DOCUDiENT
FOR THE FISCAL YEAR ENDED 1991
(CD) SPECIAL GRANT FUND
RESULTS OF OPERATIONS
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
REHAB LOANS & GRANT, EQUIP &
CAP OUTLAY �554,43� CD8668 . 2 $ 125,465
CD
TOTl�L REHABILITATION LOANS
AND GRANT 54,430 CD8668 . 0 125,465
PROV OF PUBLIC SERVICE, CONTR
EXPEN 401 CD8G76 . 4 18,3,11
CD
TOTAL PROVISION FOR PUBLIC
SERVICES 401 CD8676 . 0 18,311
ADMINISTRATION, PERS SERV 15 , 150 CD8686 . 1 15,000
CD
TOTAL ADMINISTRATION 15 , 150 CD8686 . 0 15,000
CD
CD
CD
CD
CD
TOTAL HOME AND COhiMUNITY
SERVICES 69, 981 158,776
TOTAL EXPENDITURES 69, 981 158,776
TOTAL DETAIL EXPENDITURES
AND OTHER USES 69, 981 158,776 �
. �
39
, 1 1'
�.. L �.. 0 � C L � ` ` � � �. �. `.. � �_
ANhlUAL UPDATE DOCUMENT
F0� THE FISCAL YEAR ENDED 1991
(CD) SPECIAL 6RANT FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP F0� THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY—BEGINNING OF YEAR� $0 CD8021 SO
ADD — REVENUES AND OTHER
SOURCES 69 , 9Fi1 158,776 '
t�EDUCT — EXPENDITURES AND
OTHER USES 69, 981 158,776
FUND EQUITY—END OF YEAR� 0 CD8029 �
� TOTAL INCLUDES RESERVED AND UNRESERVED FU�1D BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIP4ITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINAPICIAL STATEMENTS RESULTIPdG FROM C!-IANGES I�! ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS h1UST BE DETAILED BELOw SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUST��ENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUST��ENTS.
40
1 1 �
� L L � � � L � � �. � '� � L L. � t
ANNUAL UPDATE DOCUP�ENT
FOR THE FISCAL YEAR EtdD[D 1991
(CD) SPECIAL 6RANT FUND
SUh1MARY OF FINAL BUDGET AS h30DIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR EPvDED 1990 CODE YEAR ENDED 1991
ESTIMATED REVENUES AND OTNER SOURCES
EST REV—MISCELLANEOUS LOCAL
SOURCES ' $229, 909 CD2799M S 342,928
CD M
CD M
TOTAL ESTIMATED
REVENUES 229 , 909 342,928
M
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES 229 , 909 342,928
41
1 1 '
�.. L. �. � �� C L � � �. � � �. � �. L
AyNUAL UPDATE DOCUMENT
FOR Tl-1E FISCAL YEAR Eh1DED 1991
(CD) SPECIAL 6RANT FUND
SUh1MARY OF FINAL BUDGET AS t40DIrIED
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
APPROPRIATIONS
APP - HOh1E AND COMh1UNITY
SERVICES $229, 909 CD8999M $ 342,928
C D h1
CD M
TOTAL ESTIh9ATED
EXPENDITURES 229, 909 342,928
M
M
TOTAL APPROPRIATIONS 229, 909 342,928
42
1 1 '
� L L � � � L � � � � � � L �. � t.
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1991
(DA)' TOWNW'IDE HIGHWAY FU�lD
BALANCE SHEET ,
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ASSETS
CASH S1 ,S45 DA 200 S 4,238
CASN IN TIME DEPOSITS 461 ,484 DA 201 358,187
DA
DA
TOTAL CASH 463 , 329 362,425
ACCOUNTS RECEIVABLE 416 DA 380 2,869
DA
DA
TOTAL OTHER RECEIVABLES
(NET) 416 2,869
DUE FROM OTHER FUNDS 1 ,407 DA 391
DA
DA
TOTAL DUE FROM OTHER
FUNDS 1 ,407
PREPAID EXPENSES 1 , 070 DA 480 4,043
DA
DA
TOTAL PREPAID EXPENSES 1 , 070 4,043
Due from State and Federal Government DA 410 116,091
TOTAL ASSETS 466 ,222 485,428
�
43
1 I '
�. �. L ! � �. L � . �. � � �. � �. �_
APdPdUAL UPDaTE DOCUMENT
FOP. THE FISCAL YEAR EP�DED 1991
(DA) TOWNyJIDE HI6HWAY FUND
BALANCE SNEET
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTIOPJ YEAR ENDED 1990 CODE YEAR EPdDED 1991
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE $20 ,877 DA 600 $ 30,342
DA
DA
TOTAL ACCOUNTS PAYABLE 20 ,877 30,342
DUE TO OTHER FUNDS 38 DA 630 517
DA
DA
TOTAL DUE TO OTHER
FUNDS 38 517
DUE TO EP1PLOYEES' RETIREMENT .
SYSTEM 104 DA 637
DA
DA
TOTAL DUE TO OTHER
GOVERNP4ENTS 104
DEFERRED REVENUES 138, 941 DA 691 44,421
DA
DA
TOTAL DEFERRED REVENUES 138, 941 44,421
TOTAL
TOTAL LIABILITIES 159, 960 75,280
RES FOR RETIREMENT SYSTEM CR 2,476 DA 825
DA
DA
TOTAL SPECIAL RESERVES 2,476
UNRCrJCRIJCD FUivD BaL%�NC�
APPROPRIATED . 150 ,091 DA 910 _ 401,776
DA
DA
TOTAL UNRESERVED FUND
BALANCE - .
APPROPRIATED 150 ,091 401,776
44
1 1 '
�. L L. O � C � � � ; L � � �. � i �
ANtiUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1991
(D�) TOWN�IDE HIGHIJAY FUND
BALAI�lC[ SHEET '
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTIOPJ YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY . -
UNRESERVCD FUND BALANCE
UNAPPROPRIATED $ 153,695 DA 911 $ 8,372
DA
DA
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED 153 ,695 8,372
TOTAL
TOTAL FUND EQUITY 306 ,262 410,148
. TOTAL LIABILITIES AND
FUPlD EQUITY 466 ,222 485,428
,
45
T � I i '
��.. �. L. t9 � C �. � L � � � � � � �. :_
ANfVUAL UPDATE DOCUPIENT
F�R THE FISCAL YEAR Eh1DED 1991
(DA) TOWPlWIDE HIGHIJAY FUND
RESULTS OF OPERATIONS '
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTNER SOURCES �
REAL PROPERTY TAXES 5148 ,435 DA1001 S 661,300
SPECIAL ASSSESSMENT 30 ,209 DA1030 13,928
DA �
DA
TOTAL REAL PROPERTY
TAXES 178 ,644 675,228 .
OTHER PAYMENTS IN LIEU OF '
TAXES 348 DA1081 1,606
INTEREST & PENALTIES Oi�! REAL
PROP TAXES 162 DA1090 824
DA
DA
TOTAL REAL PROPERTY TAX
ITEf4S 510 2,430
INTEREST AND EARNIN6S 47,206 DA2401 37,983
DA
DA
TOTAL USE OF MONEY AND
PROPERTY 47,206 37,983
REFUNDS OF PRIOR YEAR 'S
EXPENDITURES 525 DA2701 900
DA
DA
TOTAL MISCELLANEOUS
LOCAL SOURCES 525 900
State aid- Emergencv disaster assistance DA3960 16,584
Federal aid- Emergencv disaster assistance DA4960 99.507
TOTAL
TOTAL REVENUES 226 ,885 832,632
RETIREMENT S�'STEM CR�'�ITS 5,544 DA5050 104
DA
DA
TOTAL RETIREh1LNT
SEP,L�ICE CREDITS 5,544 104
46 ,
1 1 '
t. L � � @� C �.. � �_ `. � � L � � .
ANNUAL UPDATE DOCU�E�lT
FOR THE FISCAL YE�R ENDcD 1991
(DA) TOWNWIDE HIGHWAY FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EPJDED 199�1
DETAIL REVENUES AND OTHER SOURCES
$
TOTAL
TOTAL OTHER SaURCES 5 ,544 104
TOTAL. DETAIL REVE�IUES
AND OTHER SOURCES 232, 429 832,736
47
1 1'
�. l. �... � � C. L. � � L. L. � � L L. � �
ANNUAL U�DATE DOCUh1ENT
FOR THE FISCAL YEAR E�lDED 1991
(DA) TO�rJNbdIDE HIGH4�lAY FUND
RESULTS OF OPERATIONS
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 COD[ YEAR ENDED 1991
DETAIL EXPEPIDITURES AND OTHER USES
i�tAINT OF STREETS, CONTR
EXPEND 529,273 DA5110 . �f S
DA
T�TAL h1AINT[NANCE OF ROADS 29,273 DA5110 . 0
hlAINT OF BRIDGES, CONTR
EXPEND 42 DA5120 . 4
DA
TOTAL MAINTENANCE OF BRIDGES 42 DA5120 . 0
hiACHINE2Y, PERS SERV 203 , 952 DA5130 . 1 213,115
MACHI�lERY, EQUIP & CAP OUTLAY 99 ,523 DA5130 . 2 98,123
�iACNINERY, COt�TR EXPEND 86 ,270 �� DA5130 . 4 84,628
DA
TOTAL MACHINERY 389 , 745 DA5130 . 0 395,866
�RUSH AND WEEDS, PERS SERV • 48 , 938 DA5140 . 1 51,886
BRUSH AND 4lEEDS, CONTR EXPEND 23, 264 DA51�0 . 4 27,049
DA
TOTAL MISCELLANEOUS - 72,202 DA5140 . 0 78,935
SP�Ofr! REt40VAL , PERS SERV 77, 330 DA5142 . 1 59,137
SN04J REh10VAL , EQUIP & CAP
OUTLAY 9, 993 DA5142 .2 4,207
SNOtd REMOVAL, CONTR EXPEND 40 , 747 DA5142 . 4 59,160
DA -
TOTAL SNOW REMOVAL 128, 070 DA5142 . 0 122,504
Attorney, C.E. D A 1420.4 1,318
DA
DA
DA �
DA
� TOTAL TRANSPORTATION 619, 332 � 598,623
STATE RETIREMENT, EMPL BNFTS 6 ,283' DA5010 . 8
SOCIAL SECURITY , EMPL BNFTS 25,4�o DA9�3G . S 25,352
WORKER 'S COMPENSATION, EMPL
BNFTS 10 ,289 DA9040 . 8 13,024
� 48
I 1 '
� C.. �. � � C � � �. � � � � � � `
ANNUAL UPDATE DOCUt�iENT
FOR THE FISCAL YEAR ENDED 1991
(DA) TOWNWIDE HIGH4�lAY FUP1D
RESULTS OF OPERATIO�lS '
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
DISABILITY INSURANCE , EhiPL
BNFTS 52 ,692 DA9055 . F3 $ 3,190
TOTAL EMPLOYEE BEi�lEFITS 44 ,672 41,566
DEBT PRINCIPAL , BO�dD
ANTICIPATION NOTES 30 ,523 DA9730 . 6 44,400
TOTAL DEBT PRINCIPAL 30 ,523 44,400
DEBT INTEREST, BOND
ANTICIPATION NOTES 10 ,248 DA9730 . 7 11,137
TOTAL DEBT INTEREST 10 ,248 11,137
TOTAL EXPEhDITURES 704, 775 695,726
TRAPlSFERS, OTHER �UNDS 34 , 687 DA9901 . 9 33,124
TOTAL TRANSFERS 34 , 687 33,124
TOTAL OTHER USES 34,687 33,124
TOTAL DETAIL EXPE�lDITURES
AND OTHER USES 739, 462 728,850
� 49
1 1 '
�. l,. �. 0 � C �. � � � �. � t�! �. � t_ :.
AN�IUAL UPD�Tc DOCU;�tEPJT
FOR TNE FISC�IL YEAR E�dDED 1991
(DA) TOWNWIDE HIGH�JAY FUND
RESULTS OF OPERATIOt�lS �
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EiVDED 1991
ANALYSIS OF CHAN6ES IP7 FUND EQUITY
FU�D EQUITY - BEGINNING OF
YEAR� $813,295 DA8021 5306 ,262
ADD - REVENUES AND OTHER
SOURCES 232 ,429 832,736
DEDUCT - EXPENDITURES AtJD
OTHER USES 739,462 728,850
FUND EQUITY - EMD OF YEAR� 306 ,262 DA8029 410,148
� TOTAL INCLUDES RESERVED AND UNRES�RVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITV FOR PROPRIETARY FUyDS .
PRIOR PERIOD ADJUSTMEPJTS ARE LIMITED TO ADJUSTt4ENTS ON PREVIOUSLY
ISSUED FIPJANCIAL STATEMENTS RESULTIPIG FROM CHAN6ES IN ACCOUNTING
PRI�lCIPLES. � 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 4�IILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS "
UNSUBSTARJTIATED PRIOR PEP.IOD ADJUSTMENTS.
50
. ' � �
�.. L.. �.. � Q �- L. �. � L. L � � � L. �. L
ANNUAL UPDATE DOCUf�1ENT
FOR THE FISCAL YEAR ENDED 1991
(D�l) TO�JNL-JIDE HI6�-It9AY FUND
SUt�1MARY OF FItdAL EUDGET AS P10DIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ESTI�4ATED REVENUES A1�D OTHER SOURCES
EST REV - REAL PROPERTY TAXES 5178 ,G44 DA1049h1 $ 675,228
EST REV - USE OF �40NEY AND
PROPERTY 20 , 000 DA7_499�1 40,065
DA M
D A h1
TOTAL ESTII4ATED
REVENUES 198,644 715,293
APPROPRIATED FUND BALANCE 700 ,280 DA 599P1 150,183
Interfund transfer DA5031 M 517
D A h1
TOTAL ESTIP1ATED OTHER �
SOURCES 70 0 ,280 150,700
� M
F1
TOTAL ESTIP•1ATED
REVENUES AND OTHER
SOURCES 898, 924 865,993
/
51
I 0 '
�. �. L � � C �. � L � �. � � � � �_ �
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEA� EMDED 1991
(DA) TOLQN�IDE HIGHWAY FU�D
SUh1MARY OF FINAL BUDGET AS PiODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
APPROPftIATIONS
APP - TRANSPDRTATIDN 5708,562 DA5999t� $ 700,800
APP - EMPLDYEE BENEFITS 92 , 178 DA9199�1 73,000
APP - DEBT SERVICE 63, 481 DA9899td 55,568
APP = General Government support D q 1999h� 1,625
D A ht
TOTAL ESTIMATED
EXPENDITURES 864,221 830,993
INTE�FUND TRANSFERS 34,703 DA9999M 35,000
DA M
DA M
TOTAL ESTIMATED OTHER .
USES 34 , 7D3 35,000
M
' h1
TOTAL APPROPRIATIONS 898, 924 865,993
52
, ' � �
4►. �.. L. � � � L. L L � � L L. L.. L
ANNUAL UPDATE DOCU�IEPlT
FOR THE FISCAL YEAR ENDCD 1991
(DB) PART TOWN HIGHL�IAY FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR EP:DED 1990 CODE YEAR ENDED 1991
ASSETS .
CASH $ 1 ,813 DB 200 S 2�632
CASH IN TIME DEPOSITS 982 , 345 DB 201 538,568
DB
DB
TOTAL CASH 984 , 158 541,200
ACCOUNTS RECEIVAELE 2, 057 DB 380 664
DB
DB
TOTAL OTI-IER RECEI`IABLES
(NET) 2 , 057 664
DUE FP.OM OTHER FUNDS 38 DB 391
DB
DB �
TOTAL DUE FROP1 OTHER
FUNDS 38
Due from State and Federal Governments DB 410 182,154
Deferred expense ensuing years budget DB 480 13,790
TOTAL ASSETS 98G ,253 737,808
.�,
53
• T 1 1 '
�. L L � E� � � L � � �. � � � ' , �_ �
ANNUAL UPDATE DOCUP�9ENT
FOR THE FISCAL YtAR EPlDED 1991
(DB) PART T04JN HIGHWAY FU�lD
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR E�DED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUPdD EQUITY
ACCDUNTS PAYABLE �43 , 776 DB 600 S 17,200
DB
DB
TOTAL ACCOUNTS PAYABLE 43, 776 17,200
DUE TO EMPLOYEES' RETIREMENT
SYSTEht 380 DB 637
DB
DB
TOTAL DUE TO OTHER
GOVERN��tEf�TS 380
DEFERRED REVEFlUES 220 ,214 DB 691 131,090
DB
DB
TOTAL DEFERRED REVENUES 220 , 214 131,090
TOTAL
TOTAL LIABILITIES 264, 370 148,290
RES FOR RETIREt�ENT SYSTEM CR 9, 004 DB 825
- DB
� DB
TOTAL SPECIAL RESERVES 9, 004
UNRESERVED FU�1D BALA�lC�
APPROPRIATED , 470 , 000 DB 910 365,000
DB
DB
TOTAL U�1RES�RVED FUi�D
BALANCE - _ _
A�r�Rui-Y i%�i c� 4 i u ,u u� 365,000
UNREScRVED rUi�lD SALAi�10E
UI�ArPr.DP�.IATED 242,R79 DB 911 224,518
DB
DB
TOTAL UTI�2ES�R�lED FU�.D
BALANCE -
UNAPPROPRIATED 242,879 224,518
54
I 9 '
� L � � � L L L �, � � � � � � � �
AP�INUAL UPDATE DOCUi�1EN-I"
FOR THE FISCAL YEAR EyDED 1991
CDB) P�1RT T04�1N HIGH4�JAY FUND
BALANCE SHEET
- FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR EPdDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUNA EQUITY
$
TOTAL
T�TAL FU�D EQUITY 721 , 383 589,518
TOTAL LIABILITIES AND
FUP�1D EQUITY 986 ,253 737,808
55
I 1'
t. L. L. � � � L i. '� � L � � L,.. L � l_
, ANt�UAL UPD/�TE DDCUFiENT -
� FOR THE FISCAL YEAR CPlDED 1991
(DB) PART TOt�JN HI6}it�JAY FUND
RESULTS OF OPERATIO�IS � �
, FOR TH� FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EPJDED 1991
DETAIL REVENUES AND OTNER SOURCES , '
REAL PROPERTY TAXES 51 ,853, 925 DB1001 " $ � 1,070,000
DB
DB �
TOTAL REAL PROPERTY
TAXES � 1 ,853, 925 . 1.070,000
OTHER PAYP4ENTS IN LIEU OF �
TAXES � , , 4,845 DB10S1 2'�598
INTEREST & PENALTIES ON REAL
PROP TAXES 2, 027 DB1090 ' 1�;305
. DB
DB '
TOTAL REAL PROPERTY TAX .
ITEMS 6 ,872 3,903
IiVTEREST AND EARNINGS 106 ,265 DB2401 63,948
DB
� " DB
TOTAL USE OF MONEY AND
PRDPERTY 106 ,265 63,948 �
PERMITS, OTHER ' 545 DB2590 �
DB
� DB
TOTAL LICENSES AND
PERMITS 545
REFUNDS OF PRIOR YEAR ' S ,
EXPENDITURES ' 22,532 DB2701 5,633
UNCLASSIFIED (SPECIFY) , ' �- 5 ,464 DB2770
Insurance recoveries � D B 2680 � 817
DB
TOTAL MISCELLANEOUS •
LLJCHL JCJtjP�LCJ 27, 996 6,450
ST AID, CONSOLIDATED HIGH�dAY
AID ' 152, 745 DB3501 168,261
St.aid, emergency disaster assistance D B 3960 19,697
DB
TOTAL STATE �IID 152 ,745 187,958
56
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Ar�NUAL UPDATE DOCUPtENT
FOP. TH� FISCAL `(EAR EP�lDED 1991
(DB) PART TOt�lid HIGHb�1AY FU,lD
RESULTS OF OPERATIONS
FDR THE FISCAL EDP FOR THE FISCAL
DESCRIPTIOPJ Y�AR E��lDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTNER SOURCES
Fed aid-emergency disaster assistance �13��D fi 118,179
TOTAL Federal aid 118,179
TOTAL REVENUES 2 , 148, 343 1,450,438
RETIREMENT SYSTEP1 CREDITS 20 , 162 DB5060 380
DB
DB
TOTAL RETIREMENT
SERVICE CREDITS 20 , 162 380
TOTAL
TOTAL OTHER SOURCES 20 , 162 380
TOTAL DETAIL REVEt�fUES
AND OTHER SOURCES 2, 168 , 510 1,450,818
57
! B '
�. �. t.. � � L L" � . � � � � L �. �
ANNUAL UPDATE DOCUi�iENT -
FOR THE FISCAL YEAR ENDED 1991
(DB) PART TOWN NIGHWAY FURlD
RESULTS OF OPERATIONS •
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
MAINT OF STREETS, PERS SERV 5663, 792 DB5110 . 1 S 763,666
MAINT OF STREETS, CONTR
EXPEND 447, 015 DB5110 . 4 460,367
DB
TOTAL MAINTENANCE OF ROADS 1 , 110 ,807 DB5110 . 0 1,224,033
PERM I.MPROVE HI6HWAY, EQUIP &
CAP OUTLAY 138, 096 DB5112 . 2 107,850
DB
TOTAL IMPROVEMENTS 138 , 096 DB5112 . 0 107,850
DS '
DB
DB
DB
DB
TOTAL TRAt�lSPORTATIDN 1 ,248 , 903 ' 1,331,883
ST�TE RETIREhtENT, EMPL BNFTS 22 , 848 DB9010 . 8
SOCI^,L SECURITY, EMPL BMFTS 50 ,899 DB9030 . 8 58,586
WORKER' S COMPENSATION, E�1PL
BPlFTS 34 ,424 DB9040 .8 44,421
DISABILITY INSURANCE , EMPL
•. BNFTS 10 ,470 DB9055 . 8 11,678
TOT�1L ��IPLOY�� �Ed�;�FITS 118,641 � 114,685
TOTAL EXPENDITURES 1 ,367,544 1,446,568-
TRANSFERS, OTHER FUNDS 133 ,245 DB9901 . 9 136,615
TOTAL TRAfdSFERS 133,245 136,615
TOTAL OTHER US�S 133,245 136,615
T��iiL i1ClH1L CAi�L7`i�i i�1K�J
ANP �THER JSES 1 ,�Ot3 ,7�9 1,583,183
' 58
� .
� ' � a
t... L. . �.. � � C � � ` �. �, � � L L.J L �
ANNIJAL UPDATE DOCUP1EPaT
' F0� THE FISCAL YEA2 ENDED 1991
� (DB) PART TOW�! HIGHWAY FUPlD
RESULTS OF' OPERATIONS
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 COD� YEAR ENDED 1991
ANALYSIS OF CNANGES IN FUND EQUITY
FUND EQUITY - BE6INNING OF
YEAR� , $54, 162 DS8021 5721 , 8£i3
ADD - REVENUES AND OTHER ,
SaURCES 2 , 168 ,510 1,450,818
DcDUCT - EXPENDITURES AND
OTHER USES 1 ,500 , 789 ' 1,583,T83
FUND EQUITY - END OF YEAR# 721 , 883 D�8029 589,518
� TOTAL INCLUDES RESERVED AND UNRESERVED FUidD FiALANCE IN
GOVERNh9ENTAL FUNDS, OR FUND EQUITY FOR PROPP.IETARY FUNDS.
PRIOR PERIOD ADJUSTh1ENTS ARE LIMITED TO ADJUSTP1ENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEt�1ENTS RESULTIPJG FROM CHANGES IN ACCOU;vTING
PRIiVCIPLES. COr�RECTIO�lS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN �E ADJUSTED . IF
THESE ADJUSTh1ENTS ARE NOT DETAILED THEY 4JILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CU�RENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIQR PERIOD ADJUSTMENTS.
�
59
9 0 °
� L L � � � � L � � � � � � L �
ANNUAL UPDATE DOCUMENT
FOP. THE FISCAL YEAR ENDED 1991
(DB) PART TOWPJ HIGH4�lAY FUND
SUP1MARY OF FINAL BUDGET �S MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCnIPTION YEAR ENDED 1990 CODE YEAR EPaDED 1991
ESTIMATED RE'VEhUES AND OTHER SOURCES
EST REV — REAL PROPERTY TAXES S 1 ,853 , 925 DB1049A1 $ 1,0%0,000
EST REV — USE OF MONEY AND
PROPERTY 40 , 000 DB2499i�1 70,000
EST REV — MISCELLANEOUS
LOCAL SOURCES 5, 000 DB2799M 5,000
EST REV — STATE AID 152 , 745 DB3099M 167,234
EST REV — REAL PROPERTY TAX ITEMS DB1099 M 4.000 �
DB M
TOTAL ESTIMATED .
REVENUES 2, 051 ,670 1,316,234
AI'PROP�IATED FUPlD BALANCE —21t3 ,447 DB 599M 499,002
D B h1
DE M
TOTAL ESTIMATED OTHER
SOURCES —218 , 447 499,002
M
M
TOTAL ESTIMATED ,
REVENUES AND OTHER
SOURCES 1 ,833,223 1,815,236
�
' 60
• 1 8 '
� � L � � � L � � •� � � � � � � �
ANNUAL UPDATE DOCUi�9ENT
FOR THE FISCAL YEAR ENDED 1991
(DB) PART TOb�1N HIGN4JAY FUND
SUMPiAR'Y OF FINAL Bi1DGET AS MODIFIED
FOR TIiE FISCAL ED� FOR THE FISCAL �
DESCRIPTION YE/�R ENDED 1990 CODE YEAR ENDED 1991
APPROPRIATIONS
APP — TRANSPORTATION S 1 ,4G9 ,598 DB5999M $ 1,556,236
APP — EhiPLOYEE BENEFITS 227, 953 DB9199M 122,385
D B hi
DB M
TOTAL ESTIMATED
EXPENDITURES 1 ,697,556 1,678,621
INTEP,FUND TRANSFERS 135 ,667 DB9999M 136,615
D B P1
DB M
TOTAL ESTIP1ATED OTHER
USES 135 ,667 136,615
r�
r�
TOTAL APPROPRIATIOIVS 1 , 833 ,223 1,815,236
61
' � 1 e '
� L. L. � � C �. � :_ i �. � � L. �.. �. �_
ANNUAL UPDATE DDCUhiEiJT ' ,
FOR TNE FISCAL YE�R END�D 1991 �
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTION
BALANCE SHEET
' , � FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR ENDED 1°90 CODE YEAR ENDED 1991
ASSETS
� DUE FROM OTHER FUNDS 527,682 SF 391 $
SF
SF —
TOTAL DUE FROM OTHER �
' FUNDS " 27,G82
Cash SF' 200 14,939 �
. TOTAL ASSETS 27,602 14,939 '
62
T 1 1 °
t L L � � , � L � � � , � � � � . � � �_
ANPJUAL UPDATE DOCUP1tNT
FOR TFiE FISCAL YEAR ENDED 1991
(SF) SPECIAL DISTRICT(S) - FIRE PROT�CTIOtJ
,
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUPlD EQUITY
DEFERRED REVENUES $27, 123 SF 691 S 12�298
SF
SF
TOTAL DEFERRED REVcNUES 27, 123 12,298
TOTAL
TOTAL LIABILITIES 27, 123 12,298
UPJRESERVED FUiJD BALANCE �
APPROPRIATED � 559 SF 910 2,600
SF
SF
TOTAL UiJRESERVED FUND
BALANCE -
APPROPRIATED 559 2,600
Unreserved fund balance - unappropriated SF 911 � 41
TO TAL Unaupropriated fund balance 41
TOTAL FUND EQUITY � 559 2,641
TOTAL LIABILITIES A�JD '
FUND EQUITY 27,682 14,939
63 �
' � 1 �'
� L � � � � � � , � � L � � L L L L
AN�UAL UPDATE DOCU�9ENT
FOR TFi� FISC�L YEAR E�DED 1991
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTION
RESULTS OF OPER�TIONS
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPiION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOUP.CES
REAL PRO�ERTY TAXES $122, 184 SF1001 $ 132,941
SF -
SF
TOTl�L REAL PROPERTY
TAXES 122, 184 132,941
INTEREST & PENALTIES ON P.EAL
PROP TAXES 134 SF1090 162
SF
SF 162
TOTAL REAL PROPERTY TAX
ITEMS 134
Intrest and earnings SF 2401 659
TOTAL Use of money and property 659
TOTAL REVENUES 122 , 318 133,762
�
TOTAL DETAIL REVENUES
AND OTHER SOURC�S 122 ,318 133,762
64
' ' � 1 '
L L � � � � L L L � � � � L L L �
ANNUAL UPDATE DOCU�tENT
FOP. THE FISCAL Y�AR EiVDED 1991
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTIOP�
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EyDED 1991
DETAIL EXPENDITURES AND OTHER USES
FIRE PROTECTION, CONTR EXPEND 5122, 325 SF3410 . 4 $ 131,680
SF
TOTtiL FIRE PROTECTIOPJ 122, 325 SF341� . 0 131,680
SF
SF
SF
SF �
SF
TOTAL PUBLIC SAFETY 122, 325 131,680
TOTAL EXPEPJDITURES 122, 325 � 131,680
TOTAL DETAIL EXPENDITURES
AND OTHER USES 122 , 325 131,680
Z
' I
65
I S °
�. L �. � � C L � _ � �. � � L. �. � �
ANNUAL UPDATE DOCUi�1ENT
' FOR THE FISCAL YEAR Ei��DED 1991
(S�) SPECIAL DISTf�ICTCS) — FIRE PROTECTIOf�
RESULTS OF OPERATIQNS �
FOR THE FISCAL EDP FOP. THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EiJDED 1991
ANALYSIS OF CHANGES IN FUND EQUITY
FUND ERUITY — BEGINNING OF �
YEAR# 5566 SF8021 5559
ADD — REVENUES APlD OTHER
SOU�CES 122, 313 133,762
BEDUCT — EXPENDITURES AND
OTHE,R USES 122,325 131,680 , ,
, FUND EQUITY — END OF YEAR� 559 SF8029 2,641
� TOTAL INCLUDES RESERVED AND Ui��RESERVED FUND BALANCE IhJ
, GOVERNMENTAL FUNDS, OR FUhID EQUITY FOR PROPRIETARY FUt�DS.
PRIOR PERIOD ADJUSTt4ENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY '
ISSUED FIP�ANCIAL STATEh1ENTS RESULTI�IG FROP4 CEIANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERROP.S MUST BE DETAILED BEL04J 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
UNSUBSTAPlTIATED PRIO� PERIOD ADJUSTh9ENTS.
66
� � o
� L �. @ � C � � , � �. � � � � �. �
AhNUAL UPDATE DOCU�iENT
FOR THE FISCAL YEAR [yDED 1991
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTION
SUhiMARY OF FI�AL BUDGET AS MODIFIED
FOR TNE FISCAL EDP FOR THC FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ESTIP]ATED REVEtiUES AND OTNER SOURCES
EST REV - REAL PROPERTY TAXES 5122 , 184 SF1049M S 132,941
S F h1
S F ��i
TOTAL ESTIh1ATED
REVEtJUES 122 , 184 132,941
APPROPP.IATED FUND BALANCE 566 SF 599P•1 559
SF M
S F h1
TOTAL ESTIMATED OTHER
SOURCES 5GG 559
M
hi
TOTAL ESTI�IATED ,
REVENUES AND OTHER
SOURCES 122, 750 133,500
67
. � 0 �
� L. L � �� � � L �- L. � � � L � � L
ANNUAL UPDATE DOCUM[NT
FOf� THE FISCAL YEAR ENDED 1991
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTION
SUh1MARY OF FINAL BUDGET AS �ODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR EPlDED 1990 CODE YEAR ENDED 1991
APPROPP.IATIONS _
APP - 6ENERAL GOVER�MENT
SUPPORT S 122, 750 SF1999M S 133,500
SF M
SF M �
TOTAL ESTIMATED
EXPENDITURES 122,750 133,500
M
M
TOTAL APPROPRIATIOVS 122, 750 133,500'
68
0 � '
� L �. • E� C L �. � � �. � � L �. � �
APl�lUAL UPDATE DOCUt�iE�lT
FOR T4-IE FISCAL YEAP. E�1DED 1991
(SS) SPECIAL DISTRICT(S) - SEl�1ER
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESC{�IPTION YEAR! ENDED 1990 CODE YEAR ENDED 1991
ASSETS
CASH 51 ,466 SS 200 $ 8,363
CASH IN TIME DEPOSITS 238 , 069 SS 201 219,313
SS
SS
TOTAL CASH 239,535 227,676
ACCOUNTS RECEIVABLE 12 , 904 SS 380 5,435
Assessments Receivable SS 250 �'S�� 2,393
SS
TOTAL OTHER RECEIVABLES
(NET) 12, 904 7,828
TOTAL ASSETS 252,439 235,504
69 �
� �o
� L L � � � L � � L � � � L � � - L
ANNUAL UPDATE DOCUh1ENT
FOR TNE FISCAL Y[AR ENDED 1991
(SS) SPECIl�L DISTRICT(S) - SEWcR
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION • YEAR ENDED 1990 CODE YEAR EPlDED 1991
LIABILITIES AND FUND EQUITY
ACCDUNTS PAYABLE S 17, 652 SS 600 S 7,075
SS
SS
TOTAL ACCOUPJTS PAYABLE 17,652 7,075
DEFERRED REVENUES 31 ,713 SS 691 15,771
SS
SS
TOTAL DEFERRED REVENUES 31 , 713 15,771
Due to other funds SS 630 155,000
TO TAL Due to other funds 155,000
- TOTAL LIABILITIES 49, 365 177,846
ARCHIVED 700 RESERVES 125, 000 SS 899 DISCONTIIJUED
SS
SS
TOTAL SPECIAL RESERVES 125, 000
UNRESERVED FUND BALANCE
� APPROPRIATED 20 , 000 SS 910 20,000 �
SS
SS
TOTAL UNRESERVED FUhD -
BALANCE -
APPROPRIATED 20 , 000 20,000
UNRESERVED FU1VD BALANCE
UNAPPROPRIATED 58 , 074 SS 911 37,658
SS
SS
TOTAL UNRESERVED FUND
BH��11Y1.0 -
UNAPPROPfZIATcD 58, 074 37,658
TOTAL
TOTAL FU�1D EQUITY 203, 074 57,658
70
I 1'
�. �. � � � C L L � �. � � 4 L. L �. �
A�JPdUAL UPDATE DOCUMEUT
FOR 7HE FISCAL YE/�R EPIDED 1991
(SS) SPECIAL DISTRICTCS) — SE47ER
B4LANCE SHEET
FOR TNE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES ",ND FUhD EQUITY
$
TOTAL LIABILITIES AND
FUr1D EQi1ITY 252,439 235,504
71
� T 1 I '
� �. � Ei � C �. � L �. L � � �. � �. L
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1991
(SS) SPECIAL DISTRICT(S) - SESJER
RESULTS OF OPERATIOyS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION � YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES $ 150 , 350 SS1001 $ 154,100
SS
SS
TOT�L P.EAL PROf'ERTY
TAXES 150 ,350 154,100
OTHER PAYP�ENTS IN LIEU OF
TAXES 362 SS1081 375
IPdTEREST & PENALTIES ON REAL _
PROP TAXES 1G5 SS1090 189
SS
SS
TOTAL REAL PROPERTY TAX
ITEMS 527 564
SEWER CHARGES 88 , 496 SS2122 84,410
Intrest and penalties on sewer charges S S 2128 50
SS
TOTAL DEPAftTMENTAL
INCOME 88, 996 84.460
SEWER SERV OTHER 60VTS 25 ,500 SS2374 24,000
SS
SS
TOT,�L ItdTERGOVERNh1ENTAL
CHARGES 25,500 24,000
INTEREST AND EARNIPlGS 19,659 SS2401 16,766
SS
SS
TOT�L USE �r ,9a�lEY :���D
PROPERTY 19,b�9 16.766
RC!'�JI ilJ UI' 1�i�iiU� 7CHi��J
EnPENDITUR�S ?4,443 �S2701 4,013
SS
SS
TOT4L NiISC�!!ANEOlJS
LOCAL SOJP.CES 24,443 4�;013
72
� 1 I '
�. �. L. � � C � L �. �. �. � @ L � �. �
ANNUAL UPDATE DOCUMcNT
FOR THE FISCAL YEAR, ENDED 1991
(SS) SPECIAL DISTRICTCS) - SEWE� � ,
RESULTS 0� OPERATIO�lS �
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTIOPI YEAR ENDED 1990 CODE YEAR ENDED ' 1991
DETAIL REVENUES -AND OTHER SOURCES � , ' �
$
TOTAL
TOTAL REVENUES 309, 475 283,903
TOTAL DETAIL REVE�JUES "
AhD OTHER SOURCES 309,475 283,903
� 73 � � .
' 1 1 '
�. �. L � � C �L. L L � , �. � " � L � �. � ,
" � A�NUAL UPDATE DOCU�ENT
FOR TNE FISCAL YEA� E�DED 1991
(SS) SPECIAL" DISTRICTCS) - SEt�dEP.
RESULTS OF OPERATIONS
_ , FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION . Y�EAR ENDED 1990 CODE YEAR E�lDED 1991
DETAIL EXPENDITURES AND OTHER USES ' �
UNALLOCATED INSURANCE , CONTR -�
EXPEND , $3, 730 SS1910 .4 S 2,342
SS
TOTAL UNALLOCATED INSURANCE 3, 730 SS1910 . 0 2,342
Auditor, C.E. ' SS 1320.4 2,500 . �,
� , SS
� ' SS
SS
� , SS
TOTAL GENERAL GOVERP�htENT �J �
SUPPORT 3,730 �'!+,842).
' `��
SEWCR ADMINISTRATION, CONTR ,
EXPEND � 5 , 749 SS8110 . 4 7,532 '
� SS
TOTAL ADMINISTRATION 5,749 SS8110 . 0 7,532
SEWA6E TREAT DISP; CONTR � .
EXPEND 248 ,559 SS8130 .4 261,945
, SS '
TOTAL SE�JAGE TREATMENT AND
DISPOSAL 248 ,559 SS8130 . 0 26,1,945
Transfers, other funds � SS9901.9 155,000
SS � '
SS ' '
SS
SS
� TOT�1L H�t�3E A�lD COR�1�1U��ITY
SERVICES 254,308 424,477'==
TO i aL CAI"CIti1Ji i uKcS� 258, 038 429,319,
TOTAL DETAIL EXPENDITURES
AND OTH•�R USES � 258, �38 429,319 �
-. 7 4 ' '
` I 1 ' -
�. �. �. O � C �. � � �_ � � � �. � �. " '�
ANNUAL UPDA�i E DOCUP9EtdT
FOR TNE FISCAL YEA� EhdD�D 1991
CSS) SPECIAL DISTRICT(S) — SEIdER
RESULTS OF OPE4ATIOMS • � .
� F0� THE FISCAL EDP FOP. THE FISCAL
DESCRIPTIO�! YEAR EPIDED 1990 CODE Y�AR ENDED 1991
ANALYSIS OF CHANGES IN FUND EQUITY .
FUND EQUITY—BE6INNING� OF YEAR# $151 ,637 SSE021 $203, 074
ADD — REVENUES AND OTHER
SOURCES 309,475 283,903 � �
DEDUCT — EXPENDITURES AND
OTHER USES 258, 038 429,319 � �
FUND EQUITY—END OF YEAR# 203, 074 SS8029 57,658
� TOTAL ItdCLUDES RESERVED AND UNRESERVED FUND BALANCE IN , �
GOVEP.�lP�ENTAL FU�lDS, OR FUND EQUITY FOR ,PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LI�4ITED TO ADJUSTMENTS ON PREVIOUSL`I
ISSUED FINANCIAL STATEf4ENTS RESULTIN6 FROM CHANGES IN ACCOUh:TIN6
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAI'LED BELOGJ SO THE
PROPER ACCOUPITS IN THE PRIOR YEARCS) AUD CAH BE ADJUSTED. IE
' THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE R�CORDED AS
REVE�lUES OR EXPEPlDITURES IN THE CURRENT YEAR AND TREATFD AS
UNSUBSTANTIATED PR,IOR PERIOD ADJUSTP�tENTS. �
'. ' 7 5
� i �0 � ' � .
�. L L � � C L L � � �� � � � �. - � � �
ANNUAL U�DATE DOCU�1ENT �
FOR TFIE FISCAL YEAR ENDED 1991 �
(SS) SPECIaL DISTRICTCS) - SEldER
SUPi�ARY OF FINAL BUDGET AS tdODIFIED '
FOR TH� FISCAL ED� FOP. THE FISCAL
DESCRIPTION YEAR EhDED 1990 CODE YEAR ENDED 1991
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES $150 , 350 SS1049M $ 154.600
EST REV - DEPARTMEN7AL I�lCOME 132 ,816 SS1249M 122.125
EST REV - USE OF MONEY AND � ,
PROPERTY 12, 131 SS2499M 15.000
SS M
SS M
TOTAL ESTIMATED
REVENUES 295 ,297 291.725
APPROPRIATED FUND BALANCE 20 , Q85 SS 599M 20.000
SS M 155.000
SS M
TOTAL ESTIMATED OTHER
SOURCES 20 , 085 175.000 �
� M
M
TOTAL ESTIMATED
REVEPIUES AND OTHER
SOURCES 315, 382 466,725
� 76
�
�
1 G '
� L L � � � L � L � � � L L � �
ANNUAL UPDATE DOCUP•9EhlT
FOR TNE FISCAL YEAR EP�D�D 1991
(SS) SPECIAL DISTRICT(S) - SEWER
SU��IMARY OF FIhlAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
APPROPRIATiONS
APP - GENERAL GOVERNMENT
SUPPORT $8, 730 SS1999M $ 16,225
APP - HOt•9E AND CONiMUP�ITY .
SERVICES 306 , 652 SS8999M 295,500
SS M
SS M
TOTAL ESTIP1ATED
EXPENDITURES 315,382 , 311,725
Interfund transfers 9999M 155,000 ,
M
TOTAL APPROPRIATIOPIS 315 ,382 466,725
77
I o '
� L � � � � L L � � � L L � �
ANPJUAL U�DATE DOCUMENT
FOR TNE FISCAL YEAR EP�DED 1991
(St�J) SPECIAL DISTRICT(S) — WATER
BAL�NC�' SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ASSETS '
CASH IN TIME DEPOSITS 55,543 SW 201 $ 3,583
S 4d
S 4J
TOTAL CASH 5 ,543 3,583
ACCDUNTS RECEIVABLE 206 SW 380
SW
SW
TOTAL OTHER RECEIVABLES
(NET) 206
TOTAL ASSETS 5, 749 3,583
78
1 �'
� � � � � � � � � L � � � � � � `
ANNUAL UPDATE DOCUh1ENT
FOR THE FISCAL YEAP. END`D 1991
(Std) SPECIAL DISTRICT(S) — LJATER
�BALANCE SHEET '
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY
UNRESERVED FUND BALANCE
APPROPRIATED $2 ,214 SW 910 $ 1,087
S lJ
sw
TOTAL UNRESERVED FUND
BALANCE —
APPROPRIATED 2, 214 1,087
UNRESER�JED FUP.D BALANCE
UNAPPROPRIATED 3 ,535 SW 911 2,496
SW
sw
TOTAL UNRESERVED FUND
BALANCE —
UP�APPROPR IATED 3 ,535 2,496
TOTAL
TOTAL FUND EQUITY 5 , 749 3,583
TOTAL LIABILITIES AND
FUND EQUITY 5, 749 3,583
,
79 �
I 1 '
�. L �. � � C �- L �. t. �. � � �. � � �.
ANNUAL UPDATE DOCUME�T
FOR TNE FISCAL YEA� ENDED 1991
(SbJ) SPECIAL DISTRICT(S) - WATER
RESULTS OF OPERATIOMS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOURCES
INTEREST & PENALTIES ON REAL
PROP TAXES $256 S�1090 S
S tJ •
SW
TOTAL REAL PROPERTY TAX
ITEMS � 256
Intrest and earnings 48
TOTAL Use of money and property 48
TOTAL REVENUES 256 48
TOTAL DETAIL REVEIJUES
AND OTHER SOURCES 256 48
80
T � � ,
� � L 0 � � � � � � � � � L � �
AN�IUAL UPDATE DOCUt�iENT
FOR THE FISC�IL YEAR ENDED 1991
(SLJ) SPECIAL DISTRICT(S) — bJATER
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTIOiJ YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
WATER ADi7INISTRATION, CONTR
EXPEND S4,406 S4J8310 . 4 S 2�214
S bJ
TOTAL ADMINISTRATION 4 ,406 Slr1331000 2,214
sw
S 4J
S 4J
S tiJ
' S t�l
TOTAL HOP�fE AND COMMUNITY �
SERVICES 4,406 '2,214
TOTAL EXPEPlDITURES 4 ,406 2,214
TOTAL DETAIL EXPENDITURES
AND OTHER USES 4,406 ' 2,214
81
� 1 � '
� L L � _ � � � L � � � L L � � �
ANNUAL UPDATE DOCU^1ENT
FOR THE FISCAL YEAR ENDED 1991
(SW) SPECIAL DISTRICTCS) — WATEP.
RESULTS OF OPERATIONS
FOR TH[ FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ANALYSIS OF CHAN6ES IN FUhD EQUITY
FUND E4UITY—BE6INNING OF YEAR� $9,899 SW8021 S5 , 749
ADD — REVENUES AND OTHER
SOUP.CES 256 48�
DEDUCT — EXPENDITURES AND
OTHER USES 4,406 2,214
FUND EQUITY—END OF YEAR* 5 ,749 SW8029 3,583
� TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALA�dCE IN
GOVERNMENTAL FUNDS, OR FUPJD EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTPIENTS ARE LIMITED TO ADJUSTh1ENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEPIENTS RESULTING FROPi CHAN�ES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS h1UST BE DETAILED BELOb! SO TNE
PROPER ACCOUNTS IN THE PRIOR YEARCS) AUD CAN BE ADJUSTED. IF
THESE ADJUSTPIENTS ARE PJOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTAPJTIATED PRIOR PEP,IOD ADJUSTMENTS.
82
1 Is
� l. C.. li� � � L. � �. � � L L. �. �
AfVNUAL UPDATE DOCU�IENT
FOf; THE FISCAL YFAR ENDED 1991
(S4J) SPECIAL DISTRICT(S) — WATER
SUMh1ARY OF FINAL BUD6ET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTIOId YEAR ENDED 1990 CODE YEAR EPIDED 1991
ESTIMATED REVENUES AND OTHER SOURCES
APPROPRIATED FUND BALANCE 54 ,406 Slyd 599P1 $ 2�214
S LJ M
S 4J M
TOTAL ESTIi•1ATED OTHER
SOURCES 4,406 2,214
M
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES 4 ,406 2,214
83
' 1 I '
t� L L. � � �. L � � � � `� A L. � � �,
ANNUAL UPDATc D�CUht`NT
FOi TI-IE FISCAL' YEAR Et�1DED 1991
(SLJ) SPECIAL DISTRICTCS) - 4JATER
SU�IMARY OF FINAL BUD6ET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTIQh YEAR EP:DED 1990 CODE YEAR ENDED 1991
APPROPRIATIONS
APP - HOME AND COMMUNITY '
SERVICES $4,406 SW8999M $ 2,214
sw r�
s w r� '
TOTAL ESTIMATED
EXPENDITURES 4,406 2,214 ,
M
M
TOTAL �iPPt�OPRIATIONS 4,406 2,214
1
84
0 i'
�. L. C.. � • C � � `_ � � � `. � �
ANPIUAL UPDATE DOCUPiENT
FOR TFIE FISCAL YEAR ENDED 1991
CCS) RISI< RETENTIOIV FUND
BALANCE SHEET
FOR THE FISCAL • EDP FOR TNE FISCAL
DESCRIPTION YEAR EhDED 1990 CODE YEAR ENDED 1991
ASSETS
CASH TIME DEPOSITS 594 ,290 CS 201 $ 25,512
CS
CS
TOTAL CASH 94,290 25,512
ACCOUt�TS RECEIVASLE 83, 398 CS 380 20,196
CS
' CS �
TOTAL OTHER RECEIVABLES
(NET) 83, 398 20,196
TOTAL ASSETS 177, G88 ' 45,708
85
- 1 1 '
L L � � � �. � �. �� �. �. � � � �. �. �
ANNUAL UPDATE DOCUt�1E�lT
FOR 7HE FISCAL YEAR ENDED 1991
(CS) P,ISK RETENTION FUND �
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE $37,841 CS 600 $ 63,582
CS '
� CS
TOTAL ACCOUNTS PAYABLE 37, 841 63,582
DEFERRED REVENUES • 2, 046 CS 691 1,607
CS
CS
TOTAL DEFERRED REVENUES 2, 046 1,607
TOTAL
TOTAL LIASILITIES 39,887 65,189
INSURANCE RESERVE 137,801 CS 863 f 19,481)
CS
CS
TOTAL SPECIAL RESERVES 137 ,801 _ ( 19,481)
TOTAL
TOTAL FUND EQUITY 137,801 ( 19.481)
TOTAL LIABILITIES AND
FUND EQUITY 177,b88 45.708
86
I 1 '
._ L L. � i� �. L. �. L. L. �- � � L. �. �. � �
AiVyUAL UPDATE DOCUt•1ENT '
FOR THE FISCAL YEAR ENDED 1991
(CS) RISK RETENTIOid FUND . �
RESULTS OF OPERATIONS ,
FOR TFIE FISCAL EDP , FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED ' 1991
DETAIL REVENUES AND OTHER SOURCES - � �
INTEREST & EARNINGS � $5�,438 CS2401 $ 4,214 - ' .
CS � �
CS
TOTAL USE OF MONEY AND
PROPERTY 5,438 4,21.4
INSURANCE RECOVERIES 144, 931 CS2680 88,062
CS
CS
TOTAL �SALE OF PROPERTY.
AND COMPENSATION FOR �
LOSS � 144 , 931 88,062
� - �
EMPLOYEES CONTRIBUTIDNS 24, 771 CS2709 27,073
� CS
CS
TOTAL MISCELLANEOUS '
LOCAL SOURCES � 24 ,771 27,073
TOTAL . '
TOTAL REVEPJUES 175 , 140 119,3l+9
INTERFUND TRANSFERS 602, 024 CS5031 606,,2.4U!
� , CS
CS
TOTAL INTERFUhfD
TRANSFERS 602, 024 606,2 40
TOTAL ,
TOTi-►L OTi;�R SGur.��S o�2, ac^4 606,2.40
TOTAL DETAIL REVENUES ' � ' -
' A�lD OTN�R SOUP.CES 77?, 164 725.589
87
, ' �e,
� L L • O �. � �. L � C.. � i �. � � � �
ANNUAL UPDAT` DOCUMENT
FOR THE FISCAL YEAR ENDE� 1991
(CS) RISK RETENTION FUND �
RESULTS OF OPERATIONS •
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHER USES
. ADMINISTRATION - CONTRACTUAL
EXP S 16 , 983 CS1710 . 4 S 22�944
CS
TOTAL ADMINISTRATION 16 , 983 CS1710 . 0 22�944
EXCESS INSURANCE -
CONTRACTUAL EXP 82,571 CS1722 . 4 105,842
CS
TOTAL EXCESS IPlSURANCE 82,571 CS1722 . 0 105,842
CS
CS
CS
CS
CS
TOTAL GENERAL GOVERt�MENT
SUPPORT 99 ,554 128,786
HOSPITAL, P1EDICAL , & DENTAL
INS 627, 664 CS9060 . 8 754,085
TOTAL EhiPLOYEE BENEFITS 627, 664 754,085
TOTAL EXPENDITURES 727,218 882,871
TOTAL DETAIL EXPENDITURES
AND OTHER USES 727,218 882,871
88
. � ��
�� � �. @ i'� C. �. � �_ � �.. � !'� �. t. �. �
ANIVUAL UPDATE DOCUMENT
. FOR THE FISCAL YEAR EtJDED 1991 �
(CS) RISK P.ETENTION FUND `
RESULTS OF OPERATIONS� ` � ,
,
FOR' THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR EPIDED 1990 CODE YEAR ENDED 1991
ANALYSIS OF CHAPJGES IN FUND EQUITY ,
FUND EQUITY - BEGINNING OF � .'
YEAR� , $87,855 CS8021 $ 137,801
ADD - REVENUES AND OTHER -
SOURCES 777, 1G4 � 725,589
DEDUCT - EXPENDITURES AND �
OTHER USES � 727,218 8g2�8�1
FUND EQUITY - END OF YEAR� 137,801 CS8029 ( 19,481)
� TOTAL IMCLUDES RESERVED AND UNRESERVED FU�JD �ALANCE IW � �
GOL�ER�Ih1ENTAL FUNDS, OR FUND EQUITY FOR PROPRIETAP.Y FUPlDS.
PRIOR PERIOD ADJUSTMENTS ARE LIP1ITED TO ADJUSTPIENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROht CHAN6ES IN ACCOUNTI�lG
PRINCIPLES. CORP.ECTIONS OF ERRORS P1UST BE DETAILED BELOW SO TNE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAIL'ED THEY WILL BE RECORDED AS � �
REVENUES OR EXPENDITURES IN TNE CURRENT YEAR AND TREATED AS
UNSUBSTAN'TIATED PRIOR PERIOD ADJUSTPIENTS.
89
? � '� �
�. L L. � � C L , . , � � L � � - �
AhlPJUAL UPDATE DDCUPIENT
FOR TNE FISCAL YEAR ENDED 1991
(CS) RISK RETENTION FU?�D
SUh1MARY OF FINAL BUDGET AS P-10DIFIED
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR EPdDED 1990 CODE YEAR ENDED 1991
ESTIPIATED REVENUES AP1D OTNER SOURCES
USE OF MONEY AND PROPERTY 52,325 CS2499M S 4,000
MISC. LOCAL SOURCES 170 , 000 CS2799M 105,570
CS M
� CS M
TOTAL ESTIMATED
REVENUES 172,325 109,570
INTERFUND TRANSFERS 604,675 CS5031M 636 ,000
C S �1
CS M
TOTAL ESTIMATED OTI-IER
SOURCES 604,675 636,000
_ Appronriate fund balance CS 599 M 115,000
M
TOTAL ESTIMATED
�
REVENUES AND OTHER '
SOURCES 777, 0 0 0 860,570
90
1 1 '
� L t� � � � � � � � L � � � L �. � �
ANNUAL UPDATE DOCUMENT
FOR THE FISC�L YEAR ENDED 1991
(CS) RISK RETENTION FUND
SUMMARY OF FINAL BUDGET AS �40DIFIED
FOR THE FISCAL EDP FOR THE FISCA�
DESCRIPTION YEAR EIJDED 1990 � CQDE Y�AR ENDED 1991
APPROPRIATIONS
6E�dERAL GOV'T SUPPORT 5101 , 000 CS1999M S 128,900
EMPLOYEE BENEFITS 676 , 000 CS9199M 731,670
CS M
CS M
TOTAL ESTIh1ATED '
EXPENDITURES 777, 000 � 860,570
M � �
M
TOTAL APPROPRIATIONS 777, 000 860,570
,
91
I 1 '
;.. � �.. E� � C. � � � _ � � � � �.. � � - `
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDcD 1�91
(H)- CAPITAL PROJECTS FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR EPIDED 1991
ASSETS
CASH $214,496 H2O0 $ 250,593
CASH IN TIME DEPOSITS 522 ,500 H2O1 1,685,354
H
" H
TOTAL CASH 736 , 996 1,935,947
ACCOUNTS RECEIVABLE �5,846 H380
H 155,000
H
TOTAL OTHER RECEIVABLES
(NET) � � 5 ,846 155,000
TOTAL ASSETS 742 ,842 2,090,947
92
I 1 '
� �. �. ii �! C �. � � � � � � �. �. � �.
APdNUAL UPDATE DOCUP�EP��T
FOR THE FISCAL YEAR E�lDED 1991
(H) CAPITAL PROJ�CTS FUND -
BALANCE �SI-iEET
� FOR THE FISCAL � EDP FOP. ' THE FISCAL
DES'CRIPTIOP! YEAR ENDED 1990 CODE YEAR ENDED 1991
LIABILITIES AND FUND EQUITY �
ACCOUNTS PAYABLE $19 ,352 H600 $ 21,513 '-
H '
H
. TOTAL ACCOUNTS PAYABLE ].9 ,352 21,513
BOND ANTICIPATION NOTES � '
PAYABLE , . 1 , 611 ,400 H626 � 40�1,000
H �
N�
TOTAL NOTES �PAYABLE 1 ,611 ,400 401,000
� DUE TO OTHER FUNDS 4,321 HG30
� H �
� H '
TOTAL DUE TO OTHER
FUNDS ' 4, 321
TOTAL � •
TOTAL LIABILITIES . , 1 ,635 , 073 422,513
UNRESERVED FUND BALANCE '
APPROPRIATED , 719, 169 H910 . 2,020,684
H �
H `
TOTAL UNRESERVED FUND `
BALANCE — �
' APPROPRIATED � 719, 169 � 2,020,684
UNRESERVED FUhJD BALANCE
UNAPPR�PRIATED � —1 ,611 ,400 H911 (352,250)
H
H �
TOTAL UNRESERVED FUND - '
BALANCE — ' � �
UNAPPROPRIATED —1 ,611 ,400 (352;250)
TOTAL "
TOTAL FUND EQUITY � —892 ,231 1,668,434
93
� ,' ' � �
i.. � �.. � � �. L. L . ` � �.. � � L. L L � L
ANNUAL UPDATE DOCUh1E�lT
FOR TNE FISCAL YEAR E�1DED 1991 �
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
FOR TEIE FISCAL EDP F0� THE FISCAL
D�SCRIPTION YEAR EPaDED 1990 CODE YEAR EiJDED 1991
LIABILITIES AND FUND EQUITY
$
TOTAL LIABILITIES AtJD
FUND EQUITY 742,8�2 2,090,947
94
= � . �
. ' � �
�- L- L. � � � �. � � . . � � � � �. L �
� ANNUAL U,PDATE DOCU��Ei�T
FOR THc FISCAL YE�1R E�lDED 1991 �
(H) CAPITAL PROJECTS FUND '
RESULTS OF OPERAIIONS ,
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTIOTd YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL REVENUES AND OTHER SOURCES
, INTEREST AND EARNIN6S $ 15, 344 FI2401 $ 131,341 �
H �
H
TOTAL USE OF MONEY APJD
PROPERTY 15, 344 131,341
REFUNDS OF PRIOR YEAR 'S .
- EXPENDITURES 13,625 H2701 �
Premiums on obligations , H2710 2,173
H .
�TOTAL MISCELLANEDUS
LOCAL SOURCES 13,625 2,173
TOTAL
TOTAL REVENUES 28, 969 133,514 �
• INTERFUND TRANSFERS 8 , 716 H5031 155,000
� H
H
. TOTAL INTERFUND �
TRANSFERS 8, 716 155,000
BANS REDEEMED FROM �
APPROPRIATIONS 305, 792 H5731 318,400
CAPITAL NOTES 87,500 H5740
Serial bond nroceeds ' H5710 2,708,500
H
TOTAL PROCEEDS OF , ' �
OBLIGATIDNS 393,292 � 3,026,900'��
TOTAL
TOTAL OTHER SOURCES ' 402, 008 3,181,900 ,
TOTAL DETAIL RE�lENUES
AND OTHER SOURCES , 430 , 977 3,315,414
- 95
1 1'
L. l. �. � � �. � � � L ; t.. 0 � � L. � �
!�h]�IUAL UPDATE DOCUhiENT
FOR TNE FISCAL YEAR END�D 1991
(H) CAPITAL PROJECTS FUI.�D
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR Tf-�E FISCAL
DESCRIPTION YEAR EhlDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTHElZ USES
GENERAL GOVT, EQUIP & CAP
OUTLAY 5267, 145 H1997. 2 $ 379,761 •
H
H
� H
H
H
TOTAL GENERAL GOVERNMENT
SUPPORT 267, 145 379,761
HIGHWAY, CAPITAL PROJECTS 40 , 000 H5197 .2
� H
H
H
H
H
TOTAL TRANSPORTATIOPJ 40 , 000
PLANNING & SURVEYS, EQUIP &
CAP OUTLAY 11 , 005 H8097.2 19�22�
SANITATIO�l, �QUIP & CA�'
OUTLAY 16,799 H8797 . 2 316,378
� H
H
H
H
H
TOTAL l-i0i•iE i��ii7 i�i�ii��uiJiTz -
SERVICES 27,504 335,605
DEBT INTEREST, BOND
AtJTICIPATION NOTES 4,279 H9730 . 7 30,512
96
, � Be
�.. L �. �3 � C. �. � _ � �. � � �. t �. �
ANNUAL UPDATE DOCUP1ENT
FOR TH� FISCAL YEAR E�JDED 1991
(H) CAPITAL PROJECTS FUND
RESULTS OF OPEP.ATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
DETAIL EXPENDITURES AND OTFIER USES ,
TOTAL DEBT INTEREST 54,279 S 30,512
TOTAL EXPENDITURES 339 ,228 745,878
TRANSFERS, OTHER FUNDS 33 ,216 H9901 . 9 6.000
TOTAL TRANSFERS 33 ,216 6,000
TOTAL OTHER USES 33 ,216 6,000
TOTAL DETAIL EXPENDITURES
AND OTHER USES 372 ,444 751.878
97
. � ��
i L. L- � � � L. �. ' � � � �. L. L � L
ANNUAL UPDATE DOCUP�iENT
FOR TNE FISCAL YEAR EPIDED 1991
(H) CAPITAL PROJECTS FUND
RESULTS OF OP�RATIONS �
FOR ThE FISCAL EDP FOR THE FISCAL
DESCRIPTIOP! YEAR Ei�DED 1990 CODE YEAR ENDEJ 1991
ANALYSIS OF CHAN6ES IN FUND EQUITY
FUi�D EQUITY - BEGINNING OF ($95,102)
YEAR� 5-950 , 764 H8021 5--6�-2�,-�3-•1-
ADD - REVENUES AND OTHER
SOURCES 430 , 977 3,315,414
DEDUCT - EXPENDITURES AND
OTHE,R US�S 372 ,444 751,878
FUND EQUITY - END OF YEAR� -892 ,231 H8029 1,668,434
� TOTAL INCLUDES RESERVED AND UPJRESERVED FUMD SALANCE Iy
60VERNMENTAL FUNDS, OR FUND EQUITY FOR PP.OPRIETARY FUNDS .
PRIOR PERIOD ADJUSTh1ENTS ARE LIMITED TO ADJUSTMEFJTS ON PREVIQUSLY
ISSUED FINAFlCIAL STATEh1ENTS RESULTING FROM CHANGES IN ACCOUNTING
PRIPICIPLES. ' CORRECTIONS OF ERRORS P1UST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IP! THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURP,ENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTt�tENTS.
Residual equity transfer $2,£�71 to general fund whole town per
George person, office of the state comptroller 9/16/91.
98
� I Im
t L. � � � C L � � `. L. � � L. L. � " �
ANNUAL UPDATE D�CUt1ENT
' FOR THE FISCRL YEAR ENBED 1991
(TA) A6EN�CY FUND
BALANCE SH�ET � �
. , ;;
FOR TNE FISCAL EDP FOR TNE FISCAL
DES.CRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ASSETS
CASH 540 ,253 TA 200 S 31,958
TIP�IE DEPOSITS 284,289 TA 201 300,557
TA
TA
TOTAL CASH , 324 ,542 332,515
, . �
OTHER ASSETS • , � 1 , 195 TA 489
� TA
. TA
TOTAL OTHER 1 , 195 ' �
TOTAL ASSETS , 325,,737 332,515
I '
99 �
. � . � .
� � L � � � L � � � � L L L L
ANNUAL UPDATE DQCU�ENT
FOR TH� FISCAL YEAR ENBED 1991
(TA) AGENCY FUP�ID
BALANCE SHEET
FOR THE FISCAL EDP FOR TNE FISCAL
DESCRIPTION YEAR EhlDED 1990 CODE YEAR ENDED 1991
LIABILITIES �
DUE TD OTHER FUNDS $29 , 348 TA 630 S 60
TA
TA
TOTAL DUE TO OTHER
FUNDS 29, 348 60
GROUP INSURANCE 196 TA 20 105 3o�i�
GUARAMTY & BID DEPOSITS 1 ,850 TA 30 2,600
PARK LAND DEPOSITS 280 ,345 TA 37 300,557 � p�
OTHER FUNDS (SPECIFY) 13, 998 TA 85 29,091 � ��
TA �
TA
TOTAL AGENCY
LIABILITIES 296 , 3F39 332,353
Accounts payable TA 600 102�
TOTAL Accounts pavable 102
TOTAL LIABILITIES 325,737 332,515
100
. � � �
t.. L- �.. � � �. L. �._ L L. � � L. L. L. �.
AP�NUAL UPDATE DOCUi�7EP:T
FOf� THE FISCAL 1'EAR EPJDEB 1991
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
ASSETS
LAND � 51 , 461 ,837 K101 $ 1,,774,844
BUILDIMGS 1 , 714, 076 K102 1,714,076
PIACHII�lERY & EQUIPMENT 7,210 ,481 K104 7,425,501
K
K
TOTA.L ASSETS 10 , 386 , 394 10,914,421
101
' � e
�.. � C.. � � C � �. � �. �. � �! C.. � � " �
� AtvNUAL UPDAl'E DOCUPIENT
FOR THE FISCAL YEAP. ENi7ED 1991
(K) GEPlERAL FIXED ASSETS GROUP OF ACCOUNTS
BALANCE SI-IEET
FOR THE FISCAL EDP FOZ THE FISCAL
DESCRIPTION YEAR ENDED 1990 CODE YEAR ENDED 1991
INVESThiENT IN GENERAL FIXED ASSETS
IMVEST GENERAL FXD
ASSETS-BOyDS AND NOTES S4, 069, 922 K151 S 4,419,049
INVEST 6E�lERAL FXD
ASS�TS-CURRENT APP 2, 935 , 795 K152 3,114,695
INVEST GENERAL FXD
ASSE.TS-GIFTS 475, 000 K153 475,000
INVEST GEi�ERAL FXD -
ASSETS-STATE AID 171 , 750 K156 171,750
INVEST 6ENERAL FXD
ASSETS-FEDERAL AID 1 , 121 , 034 K157 1,121,034
INVEST GENERAL FXD
ASSETS-OTHER 1 ,612 ,393 K158 1,612,893
K
K
TOTAL INVESTMEi�T IN �
GENERAL FIXED ASSETS 10 ,38G , 394 10,914,421
102
. � 0°
�.. � L. t. � � C L t_ . L. �. a � �. �. �. �
ANNUAL UPDA i E DOCUP�IENT
F0�2 THE FISCAL YEAR ENDED 1991 '
(4J) GEt�ERAL LONG TERM DEBT GROUP OF ACCOUiJTS
B�aLAt�CC SHEET �
� FOR TN� FISCAL EDP FOR THE ' FISCAL
DESCRIPTIOPJ YEAR E��DED 1990 CODE YEAR ENDED 1991
ASSETS �
AMTS TO BE PROV FOR LONG-TERM $4, 135, 602 W125 $ 6,986,949
Amts to be provr�- special assessments W /�� 32.000
w �
TOTAL ASSETS � , 4, 135,602- , 7,018.949
' � ,
103
, � , ,
- , ' � ��
� L L � � � - � L � L � � � L � �.
ANNUAL UPDATE DOCU�9EtdT
FOR THE FISCAL YEAR EPlDED 1991
(W) �ENERAL LONG TERP9 DEBT 6ROUP OF ACCOUrlTS
BALANCE SHEET
FOR 7HE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR Er�DED 1990 CODE YEAR ENDED 1991
LIABILITIES
COMPENSATED ABSE�lCES, $2 , 011 , 332 W687 S 2,383,597
W
W
TOTAL OTHER LIABILITIES 2 , 011 , 332 2,383,597
DUE TO EMPLOYEES' RETIREMENT
SYS7EM 726 , 770 W637 648,T02
. w
W
TOTAL DUE TO OTHER �
GOVERNMENTS 726 , 770 648,102
CAPITAL NOTES PAYABLE 87,500 W627 43,750
BONDS PAYABLE 1 , 310 , 0 0 0 W628 3.943,500
w
w
TOTAL BOND AND LONG
TERM LIABILITIES 1 ,397 ,500 3,987,250
TOTAL
TOTAL LIABILITIES 4, 135 , 602 7.018,949
�
104
I 6 '
:� L L. � � � L . �. � � � L � �. � �
��� SUPPLEMENTAL SECTIOtJ ���
r
105
' ' o
`. �. L � � C � � � �. �. � � �.. � L �
, STAT�P•1EVT �0� Ih1DcnTE���iESS .
WATER At�D OTHER PURPOSES EXEMPT FROi�1 COPdSTITUTIONAL DEBT LI�IIT ,
TAX ANTICIPATION NOT�S
� ' 1 � i
ILIST, SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT I
� I
ITAX ANTICIPATION' NOTE N0 . 1 � I
� ` 1
1MONTH AND YEAR OF ISSUE " I '
I CURREPJT I�dTEREST RATE I
IOUTSTANDING BEGINNING OF YEAR 2P18611- S I
IISSUED DUP.ING FISCAL YEAR I
� (DO NOT INCLUDE RENEWALS HERE) 2P18613 S I
IPAID DURING FISCAL YEAR , I
� (DO NOT INCLUDE RENEWALS HERE) 2P18G15 $ I
IOUTSTANDING END OF FISCAL YEAR 2P1861,7. S I
IFIPIAL MATURITY DATE I
I ' �
ITAX ANTICIPATION NOTE N0. 2 , I
� �
I P101�TH AND YEAR OF ISSUE ` I
� CURRENT INTEREST RATE I
IOUTSTANDIN6 BEGINNING OF YEAR ` 2P18611 S _ I
IISSUED DURING FISCAL YEAR I .
I (DO NOT INCLUDE REhEWALS HERE) 2P18613 $ I
IPAID DURING FISCAL YEAR I '
I (DO NOT INCLUDE RENEL�JALS HERE) 2P18G15 S I
IOUTSTANDING END OF FISCAL YEAR 2P186•17 S I
IFINAL MATURITY DATE - -. I
I �
ITAX ANTICIPATION NOTE N0 . 3 I .
� � I
IMO�lTH AND YEAR OF ISSUE , " I
ICURRENT INTEREST RATE I
� OUTSTANDING BEGINPJIN6 OF YEAR � 2P18611 S �
� ISSUED DURING FISCAL YEAR � I
I (DO NOT INCLUDE RENELaALS HERE) 2P18613" S I
IPAID DURING FISCAL YEAR � ' • I
I (DO NOT INCLUDE RENEWALS HEP.E) 2P18615 S I
IOUTSTAIdDING END OF FISCAL YEAR 2P18617 S I
IFINAL P�ATURITY DATE I
� �
TGTl�L T%�X Hi�TiCiPaTiG�! -tiGT�S A�IOI;NT
OUTSTANDIy6 BEGINNING OF YEAR � $ '
ISSU�ED DURING FISCAL YEAR $
PAID DUf2ING FISCAL YEAR � $
OUTSTANDING END OF FISCAL YEAR S
106
, - ' i �' -
s.. �: �, Q � �. L. � ` � �... � � L l� L �
STATEi•iENT OF I�JD�3TEDi���SS
L�JATER AND OTHER PURPOSES EXEMPT FROP4 C0�lSTITUTIONAL D�BT LIMIT
REVENUE ANTICIPATIO(�! NOTES
I I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE At�tOUNT I
I I
IREVENUE ANTICIPATION PlOTE N0 . 1 I
I I
IMONTN AND YEAR OF ISSUE I
ICURP,ENT INTEREST RATE I
� OUTSTANDING BEGINNING OF YEAR 2P18621 $ I
IISSUED DURIN6 FISCAL YEAR I
� (DO NOT INCLUDE RENE4JALS HERE) 2P1F3623 S I
IPAID DURING FISCAL YEAR I
I (DO NOT INCLUDE RENEWALS HERE) 2P18625 S I
� OUTSTANDING END OF FISCAL YEAR 2P18627 S I
IFINAL MATURITY DATE I
I I
IREVENUE ANTICIPATION NOTE N0 . 2 I
� �
I h10NTH AtdD YEAR OF ISSUE I
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNItvG OF YEAR 2P18621 S �
IISSUED DURING FISCAL YEAR �
I (DO PdOT INCLUDE RENEWALS HERE) 2P18623 S �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RE�lEtJALS HERE) 2P18625 $ I
� OUTSTANDING END OF FISCAL YEAR 2P18627 S I
IFINAL MATURITY DATE I
I I
IREVENUE ANTICIPATION NOTE N0 . 3 I
I � I
IMONTH AND YEAR OF ISSUE I
ICURRENT INTEREST RATE I
IOUTSTANDIN� BEGINNING OF YEAR � 2P18621 S �
IISSUED DURING FISCAL Y�AR I
I (DO NOT INCLUDE P.ENE�dALS HERE) 2P18G23 S �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RE�:EWALS NERE) 2P18b25 S �
� IOUTSTANDING END OF FISCAL YEAR 2P18627 S �
IFINAL MATURITY DATE �
� �
TOTAL R�VEyUE AyTICIr�1 i i0id y^uTES �ii•iuviS i
OUTSTANDING BE�INNING OF YEAR $
ISSUED DURING FISCAL YEAR S
PAID DURIMG FISCAL YEAR $
OUTSTAtdDIN6 END OF FISCAL YE�R S
�
107
T- 1 L °
�. � �. � � G � � � L 4 � L. L � - �.
STATEt�iEFlT OF INDEP,TEDIdESS
WATER AND OTHER PURPOSES EXEAIPT FROM CONSTITUTIONAL DEBT LI��1IT '
BUDGET NOTES
I I
I LIST SEP/�RATELY BY DATE OF ISSUE EDPCODE AP10UiVT I
� �
IBUDGET NOTE N0 . 1 �
� �
IMONTH AND YEAR OF ISSUC �
ICURRENT INTEREST RATE �
IOUTSTAyDIN6 BEGINNING OF YEAR 2P18631 S I
IISSUED DUP.ING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS HERE) 2P18633 S I
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18635 $ �
IOUTSTANDING END OF FISCAL YEAR 2P18637 S I
IFINAL, MATURITY DATE , �
I �
IBUDG�T NOTE N0 . 2 �
1 I
I h10NTH AiJD YEAR OF ISSUE �
ICURRENT INTEREST RATE � ,
IOUTSTANDING BEGIPJNIPIG OF YEAR 2P1B631 S �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE4�ALS HERE) 2P18633 $ �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18635 $ I
IOUTSTANDING END OF FISCAL YEAR 2P18637 S �
I FIt�AL h1ATURITY DATE �
I I
IBUDGcT NOTE N0 . 3 �
I �
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE - �
IOUTSTANDIN� S�GINNI�fG 0� YEA� 2P18631 $ �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEL�IALS HERE) 2P18633 S �
IPAID DURING FISC�L YE�1R �
I (DD NOT INCLUDE RENEWALS HERE) 2�18635 S �
� OUTSTA3+]DIP9� Ei�1D DF FISC:�L YE�? 2rr'1�n57 $ �
� FINAL MATURITY DATE �
� �
TU 1 HL �UUl7t 1 1`3iJ 1 CJ HI•IUUIV I
OUTSTANDING BEGIyNIf�1G OF YEAR $
ISSl7ED DU!?I�lG rISCAL Y�AR g
PAID DURI�lG FISCAL YEAR $
OUTSTAPJDIiV6 E�D OF FISCaL Y��R $
108
. � � ,
�. � C.. � � C � � �. �. � � � �. �. �
STATEi`iEtJT OF Ii�lD�nTEDilESS
DIATER AND OTHER PURPOSES EXEh1PT FROi9 COPdSTITUTIONAL DEET LIPIIT
CAPITAL NOTES
,
� �
I LIST SEPARA"fELY BY DATE OF ISSUE EDPCODE APIOUNT I
I � I
� CAPITAL NOTE N0. 1 �
� �
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTANDING BE6INNING OF YEAR $ I
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE4+tALS HERE) $ I
IPAID DURING FISCAL YEAR , �
� (DO NOT INCLUDE REtdE4JALS HERE) $ �
IOUTSTANDING END OF FISCAL YEAR 2P4 57 S I
I FIN�iL. ,MATURITY DATE �
I I
ICAPITAL NOTE N0. 2 �
I I
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAP, $ �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEt�1ALS HERE) $ �
I PAID DURIPlG FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) S �
IOUTSTANDING END OF FISCAL YEAR 2P4 57 $ I
IFI�dAL MAT,URITY DATE � �
I I
ICAPITAL NOTE N0 . 3 �
I I
I MOPJTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE - �
IOUTSTANDIN6 BEGINNIN6 OF YEAR S �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) S �
IPAID DURItdG FISCAL YEAR �
I (DO NOT INCLUDE RENEk�ALS HERE) $ �
IOUTSTANDIPv� END OF FISCAL YEAR 2P4 57 $ �
� FINAL MATURITY DATE �
I �
TOTAL CAPITAL NOTES ' A�iOi��lT
OUTSTAi�JDI�fG BE�INNIP�G OF YEAR 2P18651
ISSUED DURING FISCAL YEAR 2P18653
PAID DURIP�G FISCAL YEAR 2P18655
OUTSTAFlDIi�J6 Et�lD OF FISCAL YEAR 2P1S657
.
109
1 1'
� L � � � � L � �.. t � � � �. � � �
STATE(�i[P7T OF It�lDEBTEDPJESS
WATER AP�D OTHER PUf�POSES EXEPIPT FROM CONSTITUTIONAL DCBT LIi•1IT
POND ANTICIPATIOiJ NOTES
� �
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE A�•tOUPlT �
I - I
� BOND APJTICIPATION NOTE td0 . 1 �
� �
Ih10NTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR $ �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE4�JALS HERE) S �
IPAID DURING FISCAL YEAR �
I CDO ivOT INCLUDE RENE4�IALS HERE) $ �
IOUTSTANDING END OF FISCAL YEAR 2P4 67 S �
IFINAL, MATURITY DATE �
I i
IBOND ANTICIPATION NOTE N0 . 2 �
� �
IMOtdTH AND YEAR OF ISSU� �
ICURRENT INTEREST RATE �
IOUTSTANDIN� BE6INNING OF YEAR $ �
IISSUED DURING FISCAL YEAR �
I CDO PdOT INCLUDE RENEt�1ALS HERE) S �
IPAID DURING FISCAL YEAR �
� (DO NOT INCLUDE RENE�JALS HERE) S I
IOUTSTANDIN6 END OF FISCAL YEAR 2P4 67 S I
IFINAL MATURITY DATE , �
I I
IBOND ANTICIPATION NOTE N0 . 3 �
I I
IMOhTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE - �
IOUTSTANDING ��GINNING OF YEAR S �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE4JALS HERE) $ �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS NERE) $ � �
IOUTSTANDING END OF FISCAL YE�R 2P4 67 S �
I FItdAL MATURITY DATE �
, � ' �
110 �
. � 0�
l.. L. L.. � � � l.. L t. � � �.. l.. L �
� ST1�TEf�1EN i OF I�ID�L i ED�dESS
WATER AND OTHER PURPOSES EXEMPT FRDiW COt�lSTITUTIONAL DEBT CIMIT
BOP�lD ANTICIPATIOh! �30TES
� �
ILIST SEPARATELY BY- DATE OF ISSUE EDPCODE AP90UNT I
I ' I
� BOI�ID AhlTICIPATION NOTE M0 . 4 I
� � �
IMO1vTH AND YEAR OF ISSUE I
� CURRENT INTEREST RATE I
IOUTSTANDING BEGINNING OF YEAR $ I
�IISSUED DURING FISCAL YEAR ' I
� (DO NOT INCLUDE RENE�lALS HERE) $ I
IPAID DURING FI�CAL YEAR � I
( (DO PlOT . INCLUDE RENE4dALS HERE) $ I
��OUTSTANDIPIG END OF FISCAL YEAR 2P4 67 S I
( FI�dAL MATURITY DATE ' ' I
i I
IB�tJD ANTICIPATION NOTE N0. 5 I
l ' I
� i7�tdTH AND YEAR OF ISSUE � - I
ICURRENT INTEREST RATE I �
IOUTSTANDING BE6INNING OF YEAR - $ I
� ISSUED DURIN6 FISCAL YEAR I "
I CDO NOT INCLUDE RENEt�1ALS HERE) � S I
IPAID DURING FISCAL YEAR . I
{ CDD NOT INCLUDE RENEI�JALS HERE) S I -
� OUiSTANDING END OF FISCAL YEAR 2P4 67 S i
IFINAL MATURITY DATE � I
� � �
IBOND ANTICIPATION NOTE PJO . 6 I �
( • � -
IMONTH AND YEAR OF ISSUE I
ICURRENT 'INTEREST RATE ' � � I
IOUTSTANDING BEGIPINING OF YEAR . $ I
IISSUED DURIN6 FISCAL YEAR I �
I CDO NOT INCLUDE RENEwALS HERE) S �
IPAID DURIN6 FISCAL YEAR I
I (DO NOT INCLUDE RENEWALS HERE) S I
( OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0
IFINAL MATURITY DATE � '
I ' I
TOTAL BOND ANTICIPATION NOTES �1i�iuuid;
OUTSTANDING BE6INNIPdG ,OF YEAR . 2P1o661 $
ISSUED DURING FISCAL YEAR � 2P186b3 �
- PAID DURING FISCAL YEAR , 2i'18665 S
OUTSTANDING_ END OF FISCAL YEAR 2P18667 S
**� BOND APlTICIPATION NOTES REDEET9ED
FROM BOND PROCEEDS DURING FISCAL YEAR 2P1S885 �
_
111
" '1 9 '
�. �. C.. � � C � � � �- � �_ � � � �. L � �
STATEME�T OF I�DE�TEDi�ESS
WATER AND OTHER PURPOSES EXEMPT FROhi COr:STI�-UTIOP�AL DEBT LIPyiIT
BONDS
I i
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE APIOUNT I
I I
� BOPlD N0. 1 �
I I
I MONTH APlD YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IQUTSTANDING BEGIfVNING OF YEAR 2P18671 S I
IISSUED DURING FISCAL YEAR 2P18673 S I
IPAID DURING FISCAL YEAR 2P18675 S I
IOUTST'ANDING END OF FISCAL YEAP. 2P18677 S I
IFINAL MATURITY DATE �
I I
I BON� t�o. 2 �
I I
INiONTH AND YEAR OF ISSUE �
ICURRENT IPITEREST RATE �
IOUTSTANDING BEGINPJING OF YEAR 2P18671 $ I
IISSUED DURING FISCAL YEAR , 2P18673 S � �
� PAID DURING FISCAL YEAR 2P18675 S I
IOUTSTANDING END OF FISCAL YEAR 2P18677 S I
IFINAL MATURITY DATE �
I I
IBOND N0 . 3 �
I I
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTAPlDING BEGINNING OF YEAR 2P18671 S I
IISSUED DURING FISCAL YEAR 2P18673 S �
IPAID DURING IFISCAL YEAR 2P18675 S I
IOUTSTANDING EfVD OF FISCAL YEAR 2P18677 S I
� FINAL hiATURITY DATE �
� " i
I BOND �!0 . 4 �
� - I
IMDNTH AND YEAR OF ISSUE �
� CURRENT INTEREST RATE �
Ot1ilT�ii-titiTiIidv nciviytiI�u ur TEHR 2r�3.o67i $ �
IISSUED DURI�7G FISCA! YE�lR 2P18673 S �
� PAID DURING �ISi.AL YE�R ' 2P13675 $ �
� Ol7TSTANDIPlG Ef�D OF FISCAL YEA� 2P18677 $ �
I FIPJAL MATUP,ITY DATE • �
I J
� .a
112
o -
1 1 '
� L. �. !� � �. L �. �. L. �. � � �. �. L. � �
ST%�TEt�IENT OF If�lDEBT�DidESS
LJATER AND OTHER PURPOSES EXEMPT FROPt COP•1STITUTIO��AL DEBT LIMIT
BOPJDS -
I I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT I
I I
� BOND N0 . 5 �
� ' �
I MONTFI AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
� OUTSTANDING BEGINNING OF YEAR 2P18671 S I
IISSUED DURIiJG FISCAL YEAR 2P18673 $ �
IPAID DURING FISCAL YEAR 2P18675 $ I
� OUTSTANDIN6 END OF FISCAL 'YEAR 2P18677 $ I
IFINAL MATURITY DATE �
I I
IBOND N0 . 6 �
I I
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR 2P18671 $ I
� ISSUED DURIPJG FISCAL YEAR 2P18673 � I
� PAID DURING FISCAL YEAR 2P1o675 S I
IOUTSTANDING END OF FISCAL YEAR 2P18677 S I
IFINAL MATURITY DATE �
I i
IsoND No. 7 �
I I
IMONTH AND YEAR OF ISSUE � �
ICURRENT INTEREST RATE �
IOUTSTANDING BE6INNING OF YEAR 2P18G71 S �
IISSUED DURIN6 FISCAL YEAR 2P18673 S �
IPAID DURING FISCAL ' YEAR 2P18675 S �
IOUTSTANDING END OF FISCAL YEAR 2P18677 S �
IFINAL MATURITY DATE �
� � �
TOTAL BONDS _ AMOUNT
OUTSTANDING BEGINNIN6 OF YEAR $
� ISSUED DURING FISCAL YEAR $
PAID DURIN6 FISCAL YEAR $
OUTSTAyDING END OF FISCAL YEr�R $
113
. ' ' �
L. �.. l. � ! � �. � . �... i �� � �.. �. �.. �
STi�TEri�i�lT U� IP�Dci,TEDi�!rS�
INDEBTEDNESS �lOT EXEi�iPT FROPd CONSTITUTIONAL DL-BT LI�1IT
CA�ITAL NOTES
I � I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT �
I I
ICAPITAL MOTE N0 . 1 ' � �
� AQUISITION OF LAND �
I MONTH APJD YEAR OF ISSUE 11/91 �
ICURRENT INTEREST RATE 5. 15� �
� OUTSTANDING BE6INNIFIG OF YEAR 2P18751 S 87,500 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE6dALS HERE) 2P18753 $ �
IPAID DURING FISCAL YEAR �
I CDO NOT INCLUDE RE�lE41ALS HERE) 2P18755 $ 43,750 �
� OUTSTANDING END OF FISCAL YEAR 2P18757 S 43,750 �
I FINAL MATURITY DATE 11/92 �
I �
ICAPITAL NOTE N0 . 2 �
� �
IMONTH AND YEAR OF ISSUE �
ICUP.RENT INTEREST RATE �
IOUTSTANDING BE6INNING OF YEAR 2P18751 S �
IISSUED DURING FISCAL YEAR I ,
I (DO NOT INCLUDE RENEWALS HERE) 2P18753 S �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE�JALS HERE) 2P18755 S �
IOUTSTANDIN6 END OF FISCAL YEAR 2P18757 $ �
I FIPlAL MATURITY DATE �
I �
ICAPITAL NOTE N0 . 3 �
I ' �
I P101JTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE - �
IOUTSTANDING BE6INNIN6 OF YEAR 2P18751 � �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE REhEWALS HERE) 2P1S753 S �
IPAID DURING FISCAL YEAr� �
I (DO NOT INCLUDE RENELdALS HERE) 2P18755 $ �
IOUTSTANDIP�IG END OF FiSCHL YE:,R 2P18757' $ �
IFINAL MATURITY DATE �
� I
TaTi-►L CHf 1 1 HL 1V17 I CJ ' Al�i�uiST
OUTSTANDING BCGINt�ING OF YEAR S 87.500
ISSlIED DURI�VG FISCAL YEAR • $
P,AID DURI�lG FISCAL YEAR $ 43.750
OUTSTANDING END OF FISCAL Y�AR S 43,750
114
. � '�
L L . �- � � � �.. L. t l.. l. � � 1... � � �
STATEh1E1vT OF INDEBTEDi�lESS
INDEBTEDNESS NOT EXCP1PT FRONi CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATIOy NOTES
I I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE Ah90UNT I
� � �
� BOND ANTICIPATION NOTE N0. 1 I
� TELEPHONE SYSTEM �
IMONTH AND YEAR OF ISSUE 1/90 �
ICURRENT INTEREST RATE �
IOUTSTANDING BE6INNING OF YEAR 2P18761 S 6,000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEI+fALS HERE) 2P18763 S �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 6,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 S —0— I
I FIN�L MATURITY DATE 1/91 �
I I
I B 0�d D A N T I C I P A T I 0 N N 0 T E iV 0 . 2 SENIOR—YOUTH CENTER REPAIRS �
I I
IMONTH AND YEAR OF ISSUE 10/90 �
ICURRENT INTEREST RATE I
IOUTSTANDI�d6 BE6INNING OF YEAR 2P1F3761 $ 8.000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE47ALS HERE) 2P18763 S I
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE REMEWALS HERE) 2P18765 S 8,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 S —0— �
IFINAL MATURITY DATE 10/91 �
I I
IBOND ANTICIPATION NOTE N0 . 3 �
� LANDFILL COMPACTOR I
IMONTH AND YEAR OF ISSUE 3/91 �
ICURRENT INTEREST RATE 5. 15� �
IOUTSTANDING BE6INNIN6 OF YEAR 2P18761 S 70,000 �
IISSUED DURING FISCAL YEAR (
I (DO NOT INCLUDE RENE6IALS NERE) 2P18763 $ �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEL=ALS N�PE) 2P18765 S 35.000 I
IOUTSTANDING END OF FISCAL YEAR 2P18767 S 35,000 I
� FIiSAL MHTiir2I i r irF1 i c 3/92 �
� ' �
115A
, � '0
� L L � � � L L � � � � � L L � �-
s'9 ':d, �ai9 aw' .,�� w-� .,.- ,-.. .� .�r ..� ., . ,l _ ,.
STATEh1ENT OF INDEBTEDFdESS �
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
j ' "
� BOND ANTICIPATION NOTES � � � `� � �
I ' �
ILIST �SEPARATELY BY DATE OF ISSUE EDPCODE' ' AMOUNT �
.__ - � �
I BOND ANTICIPATION NOTE N0 . Jl 4 SCALE HOUSE , �
� I
IMONTH AND YEAR OF ISSUE 6/gl �
I CURRENT INTEREST RATE - , � ' ' S.50� �
IDUTSTANDING BEGINNIN6 OF YEAR , 2P18761 $ 'S6,000 �
IISSUED DURIN6 FISCAL YEAR , • �
I (DO NOT INCLUDE RENEWALS HERE) zP18763 $ �
IPAID DURING FISCAL YEAR �
� I CDO NOT INCLUDE RENEWALS HERE) 2P18765 $ 2-8,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 $__ 28.000 �
{ FINAL MATURITY DATE 6�92 , �
I � �
IBOND ANTICIPATION NOTE N0. � 5 �
I ' WENDY DRIVE ROAD IMPROVEMENT �
IMO'NTH AND YEAR OF ISSUE � �
.ICURRENT INTEREST RATE �
` IOUTSTANDIN6 BE6INNING �,OF YEAR , 2P18761 $ � 2,400 �
_ IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 S �
IPAID DURING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS HERE) 2P18765 S 2.400 I
� OUTSTANDIN6 END OF FISCAL YEAR 2P18767 S_ _p_ �
I'FINAL MATURITY DATE ,
� . . . � " -?Q1A� I
I
IBOND ANTICIPATION NOTE N0 . � ( I
� VARIOUS PURPOSES, . I
I MONTH AND YEAR �F ISSUE ' � 11/91 �
I CURRENT INTEREST RATE � � 5.2�� �
IOUTSTANDING BE6INNING OF YEAR 2P18761 S 148,000 �
I:ISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 S_ 89.000 �
IPAID DURING FISCAL YEAR �
�I � (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 74,000 I ,
IOUTSTANDING END OF FISCAL YEAR 2P187b7 $ 1F,�,000 I
IFI�IAL MATURITY �ATC 11 /96 I
I �
` 115 B �
_' -� c::� �+ -:i `,.�% ._ _.. •.a �..r ..a w . .�
•.+ d
STAiEt•tENT OF INDEBTEDN�SS
INDEETEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATIO� NOTES
I �
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE ' AMOUNT �
I �
I BOND ANTICIPATION NOTE N0 . �7 COMPUTER SYSTEM �
I �
IMONTH AND YEAR OF ISSUE . 10/90 �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR 2P18761 S �6.000 I
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS NERE) 2P18763 $ �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ '�h,(1(1fl I
IOUTSTANDING END OF FISCAL YEAR 2P18767 $ -p- �
IFINAL MATURITY DATE 5/91 �
I �
IBOND ANTICIPATION NOTE N0 . /2/8 �
� � COMPUTER SYSTEM I
IMONTH AND YEAR OF ISSUE 11/90 �
ICURRENT INTEREST RATE �
IOUTSTANDING BE6INNIMG OF YEAR 2P18761 $ 128.000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 S �
IPAID DURING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS HERE) � 2P18765 S 128.000 �
� OUTSTANDING END OF FISCAL YEAR Zp1g767 $_ _�_ �
I FINAL MATURITY DATE 5f9�_I
� ' I
IBOND ANTICIPATION NOTE N0 . �39 �
I PAYLOADER I
IMONTH AND YEAR OF ISSUE 5/90 �
ICURRENT INTEREST RATE - �
� OUTSTANDING BEGINNING OF YEAR 2P18761 • $ 51.000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ �
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE4JALS H�P,E) 2P18765 $_ 51 ,��p I
IoUTSTANDIN� END OF FISCAL YEAR 2P18767 $ -n- I
I FINAL MATLir�ITY i,ATC �/ql I
� � _
- I
115C
'� 1dr �zA� v� '=� , a� �� _.� •r� ...} •.✓ -«+ � ,..d .. .�%
STATEPIENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I �
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT �
- � I
, I BOND ANTICIPATION NOTE N0 . Y 10 HIGHWAY EQUIPMENT �
I �
IMONTH AND YEAR OF ISSUE 6/9� I
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR 2P18761 S 136,000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ �
IPAID DURING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS NERE) 2P18765 $ 136,000 �
IOUTSTANDING END OF FISCAL YEAR 2P1II767 Y -0- I
IFINAL MATURITY DATE h/91 �
� I
IB�JND ANTICIPATION NOTE y0 . � 11 �
� TRUCK SCALE �
IMONTH AND YEAR OF ISSUE 9�90 �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR 2P18761 $ 120,000 j
IISSUED DURING FISCAL YEAR �
, I (DO NOT INCLUDE RENEPJALS HERE) 2p1g7�3 $ �
IPAID DURING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS HERE) 2P18765 $ 120,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 $ -p- �
IFINAL MATURITY DATE 5/91 �
I ' -
IBOND ANTICIPATION NOTE N0 . � 12 �
� POLICE HEADQUARTERS REPAIRS �
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE 3/90 �
IOUTSTANDING BEGINNING OF YEAR �
2P18761 $ 60.000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS NERE) 2P18763 $ �
IPAID DURING FISCAL YEAR I
I (DO NOT INCLUDE RENEIJALS NERE) 2P18765 S_ F�0,000 I
IOUTSTANDING END OF FISCAL YEAR zp1g767 $ _�_ �
� r INAL Mi�TURITY i�ATC ,��9� '
I
I
115D
�� -u �++' „� ,✓ .a% -.t _J .. � �. �
. ..r _ .s
STATE��IFNT OF INDEBTEDt•aESS
INDESTEDNESS �•IOT EX�MPT FROM COySTITUTIONAL DEBT LIrtIT
BOND ANTICIPATION NO–fES
� �
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT �
� �
IBOND ANTICIPATION NOTE N0 . ,� 13 �
� FUEL DISTRIBUTION SYSTEM I
IMONTH AND YEAR OF ISSUE 9�90 �
ICURRENT INTEREST RATE �
IOUTSTANDIN6 BEGINNING OF YEAR 2P18761 ' S 50,000 I
IISSUED DURING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS HERE) 2P18763 $ �
IPA'ID DURING FISCAL YEAR �
I CDO NOT INCLUDE RENEWALS HERE) 2P18765 $ 50,000 I
IOUTSTANDING END OF FISCAL YEAR 2P1S767 $ —�— I
I FINAL MATURITY DATE 9�91 �
I �
IBOND ANTICIPATION NOTE N0 . � 14 �
I GLENN ROAD AND SHEPARD DRIVE ROAD IMPROVEMENT I
I MONTH AND YEAR OF ISSUE 10/90 �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR 2P187G1 $_ 40,000 �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ �
IPAID DURING FISCAL YEAR � �
I (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 40,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 $ —p— �
I FINAL MATURITY DATE 10/91 �
� I
IBOND ANTICIPATION NOTE N0 . � 15 �
� AQUISITION OF LAND �
I MONTH AND YEAR OF ISSUE 11/90 � '
ICURRENT INTEREST RATE - — I
IOUTSTANDIN6 BEGINNING OF YEAR ' 2P18761 S h00,000 I
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ �
IPAID DURING FISCAL YEAR I
I (DO NOT INCLUDE RENEWALS HERE) 2P18765 $_ 600,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 $ —0— I
IFI�iAL MATURITY ,7ATC 5/91 �
� —
�
115 E
S7AT�t•1ETJT OF I��;D��TED�!ESS
INDEBTEDNESS NOT EXEMPT FROi•i CONSTITUTIONAL DEBT LIP4IT
BOI�D APJTICIPf�TION NOTES
I I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUhlT I
I i
� BOND ANTICIPATION NOTE PJO. �¢ 16 �
� VARIOUS PURPOSES �
I h10NTH AND YEAR OF ISSUE 12/90 I
ICURRENT INTEREST RATE �
� OUTSTANDING BEGINPlING OF YEAR 2P18761 $ 100,000 �
IISSUED DURIN6 FISCAL YEAR �
I (DO NOT INCLUDE RENEt�l�1LS HERE) 2P18763 S I
IPAID DURING FISCAL YEAR �
� (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ 100,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18767 $ —0— �
IFINAL MATURITY DATE 5/91 �
I I
IBOND ANTICIPATION NOTE N0 . � 17 �
� - ACQUISITION OF LAND �
I MOPJTH AND YEAR OF ISSUE 3/91 �
ICURRENT INTEREST RATE 5.50� �
IOUTSTANDING BE6INNItJG OF YEAR 2P18761 $ —0— �
IISSUED DURING FISCAL YEAR ' �
I (DO NOT INCLUDE RENEI�JALS HER�) 2P18763 S 175,000 �
I PAID DURIPlG FISCAL YEAR �
I (DO NOT INCLUDE RENEk�ALS HERE) 2P18765 $ I
IOUTSTANDING END OF FISCAL YEAR 2P18767 $ 175,000 �
I FINAL MATURITY DATE 3/95 �
I i
IBOND ANTICIPATION NOTE N0 . 6 �
I I
IMOPlTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE � �
IOUTSTANDING BEGINNING OF YEAR 2P187b1 � �
IISSUED DURING FISCAL YEAR �
I (DO NOT INCLUDE RENEWALS HERE) 2P18763 S I
IPAID DURING FISCAL YEAR �
I (DO NOT INCLUDE RENE4lALS HERE) 2�18765 S �
IOUTSTANDING EPID OF FISCAL YE,^�R 2P18767 S �
IFINAL MATURITY DATE �
� �
TOTAL BOND ANTICIPATION NOTES AT�OUNT
OUTSTAPIDING BEGINNING OF YEAR S 1,611.400
ISSUED DURING FISCAL YEAR $ 264.000
PAID DUP.ING FISCAL YEAR $ 1,474.400
OUTSTANDING END OF FISCAL YEAR 5 401,000
*�� BOND AN�TICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL YEAR 2P18885 $ 1.146.000
116
. - T � � e
�. � L. � � �. L _ � L. � � t `. L. �
STATEhiENT OF IND�BTEDN�SS
I�DEBTEDNESS hOT EXEMPT FROt� CO�STITUTIOPlAL DEBT LIMIT
BOPdDS
I I
� LIST SEPARATELY BY DATE OF ISSUE EDPCODE At40Ui�T �
� �
IBOND N0 . 1 �
� AGRICULTURAL LAND SERIAL BONDS �
IP40NTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE 9.10 � '
� OUTSTANDIN� BE6INNING OF YEAR 2P18771 $_ 1,310,000 �
IISSUED DURING FISCAL YEAR 2P18773 $ �
IPAID DURING FISCAL YEAR 2P18775 S 75,000 �
IOUTSTANDING END OF FISCAL YEAR 2P18•777 S 1,235,000 �
I FINAL. MATURITY DATE 4/05 I
I I
IBOND N0 . 2 �
� VARIOUS PURPOSES SERIAL BONDS �
IMONTH AND YEAR OF ISSUE 2/91 1
� CURP,ENT INTEP,EST RATE 6.375 I
� OUTSTANDIN6 BE6INNING OF YEAR 2P18771 $ —0-- I
I ISSUED DURING FISCAL YEAR 2P18773 $ 2.708,500 I
IPAID DURING FISCAL YEAR 2P18775 $ I
IOUTSTANDING END OF FISCAL YEAR 2P18777 $_2,708,500 I
I FINAL MaTURITY DATE 2/11 I
I I
IBOND N0 . 3 �
I ' I
I h10NTH AND YEAR OF ISSUE �
� CURRE�IT I�lTEREST RATE �
IOUTSTANDING BEGINyING OF YEAR 2P18771 S �
IISSUED DURING FISCAL YEAR - 2P18773 S �
IPAID DURING FISCAL YEAR 2P18775 $ �
IOUTSTANDING END OF FISCAL YEAR 2P18777 $ �
IFINAL MATURITY DATE . �
I I
IBOND N0 . 4 �
I �
I h90NTH AND YEAR OF ISSUE �
� CURRENT INTEREST RATE � -
� D'u i�i i-iivuI�iu OCUi�I`71i,-7�U ur '�Ei-ir; 2�io77i $ �
� ISSUED DURING FISCAL YE�1R 2P18773 $ - �
IPAID DURING FISCAL YEAR 2P1S775 S �
IOUTSTAPdDING END OF FISCAL YEAR 2P18777 $ �
IFINAL h1ATUP.IT� DATE �
� r �
- 117
I 1 '
L L � � C �` � � . L �. � � �. � . �
S i f�TEf•IEi�T OF Ii•?DEBT[Di�ESS
INDEBTEDNESS NOT EXEP�PT FROP1 COPJSTITUTIO�lAL DEBT LIP4IT
' BONDS
I I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AP90UNT I
I I
I BOf�lD N0 . 5 ' �
� �
� MONTH AND YEAR OF ISSUE �
� CURR��lT INTEREST RATE �
� OUTSTANDING BEGINNING OF YEAR 2P18771 S �
IISSUED DURIN6 FISCAL YEAR 2P18773 S I
IPAID DURING FISCAL YEAR 2P1fi775 $ I
IOUTSTANDING END OF FISCAL YEAR 2P18777 $ �
IFINAL MATURITY DATE �
I I
I BOND ,PIO . 6 �
I I
IMONTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTAPlDING BEGINNING OF YEAR 2P18771 $ I
IISSUED DURIN6 FISCAL YEAR 2P18773 S I
IPAID DURING FISCAL YEAR 2P18775 $ I _
IOUTSTANDING END OF FISCAL YEAR 2P18777 S I �
IFINAL h1ATURITY DATE �
I I
IBOND N0 . 7 I
I I
I h10�lTH AND YEAR OF ISSUE �
ICURRENT INTEREST RATE �
IOUTSTANDING BEGINNING OF YEAR 2P18771 S I
IISSUED DURING FISCAL YEAR 2P18773 $ I
IPAID DURING FISCAL YEAR 2P18775 S I
IOUTSTANDIN6 END OF FISCAL YEAR 2P18777 S I
IFINAL MATURITY DATE �
I I
TOTAL BONDS AhiOUNT
UUTSTANDING BEGINNIhIG 0� YEAR � 1,310,000
ISSUED DURING FISCAL YEAR S 2,708,500
PAID DURING FISCAL YEAR " S 75.000
QU I J 1 H�ILl�ll� CIVL u^r= r=iS�xL Y�;-�R - $ 3,943,500
118
. � �a
� L L � � � L � L � � � L � L L �.
ST�TEi�1EiJT OF iPdD�B'f-EDl�lLSS
ItJDEBTED�IESS NOT EXEMPT FROhi CONSTITUTIO�lAL DEBT LIMIT
STATE OR AUTiiORITY LOANS
� �
� STA7E OR AUTHORITY LOANS EDPCODE AMOUNT I
I I
IMONTH AND YEAR OF ISSUE �
� CURRENT INTEP,EST RATE ' . �
IOUTSTANDING BEGINNIN6 OF YEAR 2P18791� 5 I
IISSUED BURING FISCAL YEAR 2P18793 S I
IPAID DURIN6 FISCAL YEAR 2P18795 S I
IOUTSTAPIDIN6 END OF FISCAL YEAR 2P18797 , $ I
IFINAL MATURITY DATE �
I I
�Y��������������������������������x�������������������������y��������;�x��� '
��������������������������;������������������������������������������������
� TOTAL OF ALL INDEBTED�lESS
INCLUDES TOTAL OF ALL BONDS AND NOTES - EXEMPT AND NOT EXEMPT
OUTSTaNDIN6 BE�INNING OF YEAR S
ISSUED DURIN6 FISCAL YEAR S '
PAID DURING FISCAL YEAR S
OUTSTANDING E�lD OF FISCAL YEAR $
119
' � � 0
� � � � � � L � �� � � � � L L � � �
- = OSC DATA EMTR'Y
• - DO NOT KEY
IPlDEETE�7fJESS BY PURPOSE � ' � �
FOR CAPITAL tJOTES At�D POi,ID AiV I ICIPATtOy NOTES
' ' � EXEP1PT FROP1 CONSTITUTIOPlAL DEBT LIt•iTT
, BREAKD041N OF OUTSTANDING BALAhJCE 3Y PUP.POSE I
I I . I OTHER (PLEASE SPECIFY) I EXEFiPT I DATE OF
I I TAX I FROM DEBTIISSUE OR
SANITARY I I INCREP1ENT I I I LIMIT ILATEST
SEWER I WATER , � I FINANCING I I I IRENEWAL
81 � . 83 I 20 I I I I MOPJTH/YR
I I I I I i
I I I i I I
I I I ' I I I
� I I I I ' I I
i I ' I ` i I I '
, I I I i I ' � I
I I I i � I I
I I I I I I
I I I I I I
I I I I I � � I
i I I i � ! � I
, i I I i I i
I I I I I ' I
I • I I i I' I
I I I I I I
� I I � I I I I
i � I I i I I
I I I I I i
I I I i I I
� I � I I I i I
I I I I i I
I , I I I I I
I ' I I I I I �
I I I I - I I
I I I I I I
-- FOR EACH OF THE OUTSTANDIPlG NON—CHAR6EABLE BOND ANTICIPATION NOTES AND
CARITAL NOTES, PLEASE PUT THE OUTSTANDING AMOUNTS UNDER THE �1PPROPRIATE
_
COLUMN -HEADIN6S. THESE AMOUNTS MUST BE IN i�lNOLE DOLLARS ONLY
120
, ' . , � e
�. �. �. � � C � � L. � �� � . � � � - �.
P��TU2ITY SCHEDULE ' �
�USE OtdLY FOR� BO��'DS ISSUED DURI�N� THE FISCAL YEAR '
IED�COD� I I I � I
I I - I_ I I
P U P.P 0 S E 0 F I S S U E � � COMPUTER � LAND � VARI OUS �
� � SYSTEM � AQUISITION � PURPOSES �
FOR STATE COMPTfiOLLERI 2P3CE � � � � �
uSE Or�LY I I I I I
I I I I ��I
TOTAL PRINCIPAL � 2P3PR I , I I . I
' � � , _84,000 � 175,000 � 2,7(18,500- �
DATE OF ISSUE � 2P3Di � � I I
� � � �11/�/91 � 3/1/91 � 2/15/91 �
INTEREST RATE . I 2P3PC I I I I ,
( IN DECIMALS) � I - I , I I I
I I -. 5,.2D 1 - 5.50 � 6.3�5 �
PiONTH , DAY AND YEAR I 2P3DM I I I . I
OF FINAL MATURITY I I I. I - I
I I 11/8/96 ' � 3/1/96 ' 2/15/11 �
AMOUNT OF PRIPJCIPAL I 2P391 I I � I I
REDEEh1ED IN OR TO BE I I I I I
RED�EENiED IN FISCAL I 2P392 I I I � I
YEAR , ENDING IN � � 17,800 � 35,000 � � 288,500 , � �
(THE LAST T1�10 DIGITS I 2P393 I I I I
OF THE E DP CO DE � ' � 17,800 � 35,000 � 295,000 �
CORRESPOND TO THE � 2P394 I I I I
FISCAL YEAR Ei�DcD) I I 17,800 � 35,000 � 275,000 �
� .2P395 . � I I I �
� � 17,800 � 35,000 � 175,000 �
I 2P396 � � � �
' � � 17,800 � 35,000 � 125,000 �
' � 2P397 I � I I . I
I I I I 125,000 �
� 2P398 I � I �
I I I I 125,000 �
I 2P399 � � ' � �
� � - � � 125,000 �
I 2P300 I I I I
I I I I 125,000 �
I 2P301 I I � �
=- I I I I 125,000 �
, I 2P3o2 I I I I
, I I I I 75,000 � '
I 2P303 � I I I
I I I I 75,000 . I
I 2�-3�4 i i i I
, I ' I I I 75,000 �
� 2P3�5 � • � I I
� � � ' � ' � 100,000 �
� 2P306 � � � �
. � � � � � 100,000 �
I 2P3o7 I I I I
, � � I I � '100,000 �
' I 2�3�s I ' I - I I
' . _ I I I � 100,000 �
. 121
� - .
� 1 �°
�. L. L. � � � C L L L � �. � � � � � �..
M�TURITY SCI�EDULE -
US� ONLY FOR BO�DS ISSUED DURING THE FISCAL YEAR (CONTIPJUED) .
�� IEDPCODE I _ ' I - I I
� � � � VARIOUS PURPOSES �
AMOUNT OF PRIN�IPAL � 2P309 � , I I I
REDEEDIED IN OR TO BE � � � � � 100`,000 � .
REDEEMED IN FISCAL I 2P310 I . I I I
YEAR ENDING IiV - I I I � 100,000 �
(THE LAST Tw0 DIGITS I 2P311 I � I I I ,�
OF THE EDP CODE I I � � 100,000 �
CORRESPOND TO THE I 2P312 I I . I I
FISCAL YEAR ENDED) I I I I I
I 2P313 I i , I I
I I I i i
. � 2P314 I I � - I
I I I i I
. � 2P315 I I � �
I I I i I
• I 2P316 � � � � I � ' I
I I I I I
I 2P317 I I I I
I ! i � I I
I 2P318 I I I . I
I I I � I I ,
- I 2P319 I i i I
� 'I i i ! I
I 2P320 I i I I
I I I I I
I 2P321 I ' I I I
I I i I I
� I 2P322 � � � I
I I I I I
� � 2P323 I I I �
' I I I I . I
I 2P324 I � ' I �
i I I I I
I 2P325 � � � ' I � �
� � � � �
� 2P326 I I I �
I I � I 'I I
I 2P327 ' � � � �
I I I I I
; I 2�328 I I I ' - I
I I I I � I
I 2�JG� I i I I
I I I I I
' � 2P330 � � � . �
� � � � ' �
- I 2P331 � -I � � �
- I i I I I
I .I I I I
I �I I. I � I
� I TOTAL I � I I I
I I � I I I
1z2 ' �
. , 0 � ' � �
� � �. � � ' � C L � �. � L � � � � � � �
To;�ard cr sou�Hoz� ' �
STAT�MENT 0�' ItJDcBTED�ESS
SCHEDULE FOR REPORTI��G V4RI�I�LE RATE ,
" DISCOUPJTED, AND/OR NEGOTIAT[D B0�lDS & NOTES
PLEASE COh1PLETE A SEPARATE SCHEDULE FOR EACH DCBT ISSUE :
- CCODE
EDP CODE AMOUPIT
-------- ---------
TYPE OF DEBT INSTRUh1ENT: PLEASE ENTER 1 FOR A
BOND, 2 FOR A BO�dD ANTICIPATION PJOTE, �
OR 3 FOR OTHER NOTES. 6PKOD �
AMOUNT OF ISSUE 6PPR , S
WAS THIS ISSUE SOLD COP1PETITIVELY OR THROU6H .
NE60TIATED SALE? PCEASE ENTER � 1 IF SOLD ' •
COh1PETITIVELY, 2 IF NEGOTIATED SALE . 6PTOS
CREDIT RATIN6
WHICH ORGANIZATION RATED THE ISSUE?
DATE OF ISSU� ' 6PDT - , _/ /_
MONTH , DAY AND YEAR OF FINAL MATURITY 6PDi�1 / /
LOCAL F.It��A,NCE LA41 SECTION 11 SUBSEGTION �
AUTHORIZING ISSUAPICE - 6PPU �
PURPOSE OF ISSUE � � � ' 6PPOI '
TYPE OF INTEREST RATE : PLEASE ENTEP. 1 IF FIXED,
2 IF VARIABLE, 3 IF SOLD AT DISCOUNT. - 6PTIR
INTEREST RATE ON� DATE OF ISSUE � 6PIR %
� PAR VALUE _ �- � � 6PPV $
- PREMIUM A�lD ACCRUED INTEREST 6PAI S
AMOUPIT OF SALE/TOTAL PROCEEDS � 6PSTP ' S
LESS: �
CuS i �r i�Sui-�iJi.c '
ORI�I;��,L IS,SUE DI�CGU�lT 6POID S
' UNDERIJRITcRS DISCOUNT , 6PUD �
� � L�TTER OF �CREDIT 6PLC �
LIQUIDITY FACILITY 6PLF 5
, OTHER COSTS OF ISSUr^,��CE 6POCI S
TOTAL� COSTS 0� ISSiJ�NCE 6.PTC S
NET PROCEEDS AVAILA�LE F�R PURP�SE OF ISSUE 6PNP S�
123
' 0 . 0'�
t � t � � � � � t � , L � � � � � �
- TOWN Or SOUIHOLD
- SCHEDULE FOR REPORTING ALL IhSTALL�IENT
PURCHASE CONTRACTS/CERTIFICATES OF PARTICIPATION (COPS) �
, (COP�iPLETE A SEPARATE SET OF FORP1S FOi� EACH TRANSACTION)
- CCODE
PUP.CHASE CONTRACTS EDPCODE APIOUNT
------------------ ------- ---------
PURPOSE ' 3PPI0
( IDENTIFY CAPITAL IhiPROVEMENT/PURCHASE) , '.
APPLICABLE PERIOD OF PROBABLE USEFULNESS CSEE
SECTION 11 LOCAL FINANCE LAW) � 3PPU YRS
NAM�E OF VENDOR
COST OF CAPITAL IMPROVEMENT (EXCLUDING FINANCIN� COST) 3PCCI $
DATE OF CONTRACT_ 3PDC / /
DATE OF FIRST PAYMENT OPl CONTRACT 31'FP / /
FINANCIPlG TERMS
---------------
DOWNPAYMErlT 3PDP S
INTEREST RATE SET FORTH IN INSTALLMENT PURCHASE CONTRACT 3PIPIR %
TOTAL P'RINCIPAL AMOUNT OF INSTALL' MENT PUP.CHASE CONTRACT
(EXCLUDING IiVTEREST) , 3PAIPC $
AMOUNT OF CURRENT YEAR PRIPlCIPAL PAYMENT ON COhlTRACT 3PCYPP S
(PLEASE COMPLETE AN AMORTIZATION SCHEDULE ON THE
FOLLOWING PA6E FOR EACH ItJSTALCh7ENT PURCHASE CONTRACT. )
TOTAL AMOU,NT OF UNPAID PERIODIC PAYt•tENTS (EXCLUDING
INTEREST) OUTSTANDIPJG AT THE END OF THE CURRENT YEAR 3PUPP S
LENGTH OF THE INSTALL,�ENT PURCHASE CONTRACT � 3PLIPC YRS
CERTIFICATES OF PARTICIPATION (COPS) _
------------------------------------
WERE COPS ISSUED IN CONNECTION WITH THIS - �
INSTALLMENT PURCHASE CONTRACT? , •
(PLEASE ENTER 1 IF YES, 2 IF N0 . ) 3PCOPS
, IF COPS �JERE ISSUED, 41ERE THEY SOLD AT A
COMPETITIVE OR NEGOTIATED SALE? ' ,
�PLCHJC CIVICK 1 11' l.Ul'11�tl111VC� L It" ivcGuTI%�Tc�. 3 , ,3PCu�'�N
NAME OF ISSUER OF COPS ' 3PCOPNM
AMOi1NT OF COPS ISSUED 3PCOPPR S
tdET INTEREST RATE FOR COPS 3PCOPIR %
WAS TNIS AN AGGREGATED OR POOLED ARRANGEh1ENT? �
(PLEASE ENTER 1 IF AGGREGATED, 2 IF POOLED, ' �
OR 3 IF NEITHER. ) 3PCOPAP
124
,
. - , � 0 �
� L L � • � C L � � L L � � � � i �
TO1JN OF SOUTHOLD
AMORTIZATION SCHEDULE FOR
I�lSTALLMENT PURCHASE CON7RACTS
AMOU�lT OF PRII�lCIPAL TO BE REDEEMED It� (ThE LAST Tl�dO YCARS OF TNE EDP CODE
CORRESPOND TO THE FISCAL YEAR EI�D)
CCODE CCODE
EDPC0�7E PRINCIPAL AP�tOUNT DUE EDPCODE PRINCIP�IL AP10UNT DUE
------- -------------------- ------- --------------------
3P,91 3P06
3PR2 3P07
3P93 3P08 ,
3P94 - 3P09
3P95 3P10
3P96 3P11
3P97 3P12
3P98 3P13
3P99 3P14
3P00 3P15
3P01 3P16
3P02 3P17
3P03 3P18
3PO4 - � 3P19
3P0.� 3i-2"u
125
' 4 1 ! °
� L L � � C L � L � � � � L � � �
SCHEDUL� OF TIi�fE BEPOSITS A�ED IfdVESTA1EidTS
OTHER THAPI RESERVE FUNDS EDPC�DE Ah90UNT
CASH : �
ON HAND � 9Z2001 250
DEMAND DEPOSITS 9Z2021 334,571
TIP1E DEPOSITS 9Z2011 4.464.853
TOTAL 4.799,674
, COLLATERAL :
- FDIC INSURANCE 9Z2014 500,000
- SECURITIES LOCATED:�
. ( 1) IN POSSESSION OF MUNICIPALITY 9Z2014A
� (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z2014B 13,170,000
(3) FIELD BY TRADIiJG COUPJTER PARTP�ER 9Z2014C
INVESTP�ENTS:
- SECURITIES (450)
�BOOK VALUE (COST) 9Z4501
�h1ARKET VALUE AT BALANCE SHEET DATE 9Z4502
�SECURITIES LOCATED:
' ( 1) IN POSSESSI0�1 OF MUNICIPALITY 9Z4504A
(2) HELD BY THIRD PARTY CUSTODIAL BANfE 9Z4504B
(3) HELD BY TRADING COUNTER PARTNER 9Z4504C
- REaURCHASE A�REEh1EP:TS {451)
*BOOK VALUE (COST) 9Z4511
*P'IARKET VALUE AT BALANCE SHEET �ATE 9Z4512
7cjtl.t31'ZS���J Li.1LH i Lil:
( 1) IN POSS�SSi�N Or= �Jf�lI�I�ALiT'r 9Z4�1�rA
(2) HELD �Y THIRD P4�?TY C!l�T�'nlr�L BA�lK 9Z4514B
(3) �IELD BY TRaDi�,G C�llNT�!? �'AP.TtdER 9Z4514C
126
' � � e
L L L � � � � L L L L � � L L � �
SCNEDULE OF TIPfE DEPOSITS ,-railD 1NVESTi•;E�dTS
RES�RVE FUNDS EDPCODE AMOUNT
CASH (ALL RESERVE FUNDS) :
ON HAND 9Z230i
DEMAtdD DEPOSITS 9Z2311
TIME DEPOSITS _ 9Z2321
TOTAL
COLLATERAL :
— FDIC INSURANCE 9Z2324
— SECURITIES LOCATED:
( 1) ItJ POSSESSION OF MUNICIPALITY 9Z2324A
(2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z2324B
(3) HELD BY TRADING COUNTER PARTNER 9Z232��C
INVESTMENTS (ALL RESERVE FUNDS) -
— SECURITIES (450)
�BOOK , VALUE (COST) 9Z4521
*MARKET VALUE AT BALANCE SHEET DATE 9Z4522
�SECURITIES LOCATED:
( 1) IN POSSESSION OF h1UNICIPALITY 9Z4524A
(2) HELD BY THIRD PARTY CUSTODIAL BANK• 9Z4524B
(3) HELD BY TRADIN6 COUNTER PARTNER 9Z4524C
— REPURCHASE AGREEME�ITS tALL RESERVE FUNDS) (451)
*BOOK VALUE (COST) 9Z4531
*NiARKET VALUE AT BALA�lCE SHEET DATE 9Z4532
�JCI.UKl I 1CJ LUI.I-i 1 CL: _
( 1) POSSESSION OF P]UNICIPALITY 9Z4534A
(2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4534B
(3) HELD BY TRADING COJ�lTER PART,lER 9Z4534C
127
' � � e
� � � � � � L L � L L � � � L � �.
TOl�1N OF SOUTNOLD
COP1PLETION OF THIS FORM IS OPTIONAL Oi�LY IF THESE FIN�ai•1CIAL
STAT�hiENTS 41ILL BE AUDITED BY AN I�:DEPENDENT PUBLIC ACCOUh-fAPl7.
BANK IZECONCILI�;TION
IPlCLUDE ALL CNECi<ING, SAVINGS AMD C.D. ACCOUNTS
BANK ADD: LESS: � ADJUSTED
ACCOUNT BANK DEPOSITS OUTSTANDING BAPlK
NUt�iBER BALA�JCE IN TRA1�lSIT CNECKS BALANCE
EDP CODE
TOTAL ADJUSTED BAPJK BALANCE --------
PETTY CASN
ADJUST�iENTS (SPECIFY)
TOTAL CASH 9ZCASH *
I -
TOTAL CASN BALANCE ALL FUNDS 9ZCASHB �
* MUST BE EQUAL ,
128
. � � o
L L � � � � L L �. L L � � L � L L
R�/',L PRDI'ERTY TAX LEVY AND R�LAT�D INFORhtATION
CURRENT YEAR Tl�X LEVY APJD COLLECTIONS
COUNTIES, CITIES, VILLA6ES, AND t�lESTCNESTER COUNTY TObJhS
TAXES ON ROLL S
ADD:RELEVIED TAXES . $
ADD: OTHER S
T�TAL TAXES AND OTHER ITEMS ON WARRANT S
DEDUCT: CANCELLATIONS AND ADJUSTt�1EPdTS ( )
DEDUCT: OTHER ( )
TOTAL TAXES AND OTHER ITEMS -
TO BE COLLECTED S (B)
DLDUCT TOTAL TAXES AND OTHER ITEhiS
ACTUALLY COLLECTED (u ) CA)
U�lCOLLECTED TAXES AhlD OTI-IER ITEMS S
TAX COLLECTIDN PERFORh1ANCE (A DIVIDED BY B) AMOUNT
NEAREST HUNDREDTH PERCENT
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_ S $ $ $ $
PRIOR YEARS: $ $ $ $ $
TOTAL $ $ $ $ $
129 "
I 0 '
L L L � � � � � � L L � � � �. � �
T0:�1�! OF SCUTFl�LD
� NOTICc OF TDRT CLAIt•1S
FOR TH` FISCAL YEAR ��DED 1991
TDTAL TOTAL
NUMBFR OF CLAIh1S ANiOUhlT OF CLAIhIS
EDPCODE NUMBER EDPCODE At�10UNT
CLAIMS PENDING
—BE6INNING OF YEAR
�CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY 9ZTf?15 13 9ZTR16 1,015,541,070
�CLAIMS INVOLVIN�
CODEFENDANT/THIRD PARTY 9ZTR10 5 9ZTR11 10,500,000
PLUS:
NOTICES FILED DURING YEAR
�OTHER THAN
CODEFENDANT/THIRD PARTY 9ZTR25 12 9ZTR26 60,047,000
�INVOLVING CODEFENDAPJT/
THIRD PARTY DEFENDANT 9ZTR20 2 9ZTR21 0
LESS:
— CLAIf�IS DISPOSED OF DUP.ING
YEAR PRI�R TO C0�4MEPlCENiENT
OF COURT ACTION:
� BY LOCALITY 9ZTR30 3 9ZTR31
� BY INSURANCE CARRIER 9ZTR40 9ZTR41
— CLAIMS DISPOSED OF DURI�lG
YEAR AFTER COMMENCEMENT
OF COURT ACTION :
' * BY LOCALITY 9ZTR50 1 9ZTR51 1,250,000
� BY INSURANCE CARRIER 9ZTR60 3 9Z I R61 3,000,000
* BY JUDG�IEPJT 9ZTR70 9ZTR71
— OTHER 9ZTR80 9ZTRS1
EQUALS:
CLAIMS PEtdDIi�G
—END OF YEAR
*CLAIhiS OTHER THAN �
CODEFENDANT/THIRD �ARTY 9ZTR95 Z1 9ZTR96 • 1,074;338,070•�
*CLAIMS INVOLL�ING .
CODE�E�lDr=;�T/THI�D PA�i Y 9Z i��� 4 9ZTR91 7,500,000 �
, 130
a
. � � �
`- t.. C.. � r`� C. �. � '. L �._ � � �. �.. L �
TOl4r1 Or= SCUTh�LD
NOTICE OF TORT CLAIhiS
F0� THE FISCAL YEAR E�lllED 1991
, AP10UNT PAID '
EBPCODE ON CLAIPIS
- CLAIh1S DISPOSED OF DURING
YEAP. PRIOR TO COMMEMCcP•1ENT
OF COURT ACTION :
� BY LOCALITY 9ZTR32
* BY INSURANCE CARRI�R 9ZTR42 COLUi•1N C2)
COLUMN C1) MUNICIPALITY
NUMBER EQUITABLE
EDPCODE ON CLAIMS # EDPCODE SHARE
- CLAIMS DISPOS�D OF DU�?Ii�lG
YEAR AFTER COPI�4ERlCEh]ENT
OF COURT ACTION :
� BY LOCALITY 9ZTR54 1 9ZTR56 �
� � BY INSURANCE CARRIER 9ZTR64 3 9ZTR66
� BY JUDGMEtdT 9ZTR74 9ZTR76
* OTNER 9ZTR84 9ZTR86
COLUMIJ (4)
A�90UNT PAID
6REATER THAN
COLUP1N (3) h9UhlICIPALITY
AMOUPdT PAID EQUITABLE
EDPCODE ON CLAIt�1S EDPCODE SHARE ##
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEi�1Eh�T
OF COURT ACTION :
� BY LOCALITY 9ZTR52 0 9ZTR58 0
� BY INSURANCE CARRIER 9ZTR62 49,000 9ZTR68 49,000
� BY JUD6h1ENT 9ZTR72 • 9ZTR78
. � OTHER 9ZTR82 9ZTR88
# THIS IS THE NUMBER OF CLAIMS (COLUMN 1 ) DISPOSED �F DURING THE YEAR WHERE
THE SETTLEMENT WAS DETERMINED IN ACCORDANCE t�dITH THE RELATIVE CULPABILITY
OF EACH PARTY PURSUANT TO AN ITEP�IIZED DECISIOP! OR JURY VERDICT �\ND WHERE
THE AMOUNT WAS 6REATER THAN THE MUNICIPALITY'S EQUITABLE SHARE . THE
MUNICIPALITY'S EqUITABLE SNARE IS TO �E ����ERED ?i� COLlv�iN 2.
## THIS IS THE AMOUNT PAID BY THE h9UNICIPALITY WHICH IS GRE�iTER THAN THE
Mi1�iiCI�ALITY' S E�iJITanLE Jt'�/�Rt Iiv a�c��Dayc� WiTH Ti-iE IiCLAT1VC CuLP�;BiLITY
OF PARTIES PURSUANT TO AA! ITEMIZED DECISION OR JURY V�P.DICT.
REPORT PREPARED Oy 3/12/92 By
DATE
� John Cushman 53095 Main Road, Southold, NY 11971
NAME • ADDRESS �
Accountant � 516 � 765-4333
TITLE . PHONE NUh1BER
131
. ' � �
- � �. � � C � �. � � �. 0 � �.. L � .
TOt�1N OF SOJ"(tiOLv
LOCAL 60VERNhtENT QUESTIOPliVAIRE '
, - _ EDP ,
CODE RESPOPlSE
----- ---------
1 .' WILL OR NAVE THE FINANCIAL STATEMENTS FOR YOUR
LOCAL 60VERNMENT BE IPlDEPENDENTLY AUDITED?
( IF YES ENTER 1 , IF � NO ENTER 2) 9ZAC0 1
2 . IF THE ANSWER TO QUESTIDN 1 ABOVE IS YES, "
. PLEASE COPIPLETE THE FOLLOWING: �
PIAME OF AUDITING FIRM ' E.F. Kaldor, P.C. 9ZIAC �
ADDftESS OF AUDITING FIRM
STREET 162 Griffing Avenue
C I T Y Riverhead
STATE AtvD Z1P CODE New York, 11901
3 . DOES YOUR LOCAL 60VERNP4ENT PARTICIPATE IN AN
INSURANCE POOL WITH OTNER LOCAL GOVERNMENT?
( IF YES ENTER 1 , I.F NO ENTER 2) 9ZLY31 2 .
4. IF THE ANSiJER TO QUESTION 3 ABOVE IS YES,
PLEASE COMPLETE THE FOLLOWIi�aG: . -
NAME OF POOL
TYPE OF INSllRANCE
- 132
' I I'
L. t. L � � C L., �,. �. �.. L. � � �. �. � � �
Town of Southold
� Notes To The Financial Statements
For the Fiscal Year Ended' December 31, 1991
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 1�640, 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 reportirig 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,
de'signation of management, and ability to significantly influence
operations and accountability for fiscal matters.
, 1. Included in the Reportin� Entity - The following districts,
located within the Town, are included in the reporting entity:
East-West Fire Protection District � '
West Greenport Water District '
Wendy Drive R.oad Improvement District
West Creek Estates R.oad Improvement District �
� ' � 2. � Excluded From the Reportin� Entity - The following districts,
_ located within the Town, are'excluded from the reporting entity:
� Fishers Island Ferry District
, Fishers Island Refuse and Garbage District
' Orient Mosquito District . .
Cutchogue-New Suffolk Park District
, Mattituck Park District -
Orient East Marion Park District '
Southold 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, arid/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. GOV,ERNMENTAL FUNDS - Governmental funds are those
through which most governmental functions are financed. The
acquisition, use ancl 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
Risk Retention Fund-To provide health benefits� to certain
'Town employees - .
, 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 A�ency Funds- - used to aceount for money received
� and held in the capacity of trustee, custodian or agent. These
include �expendable trusts, non-expendable trusts, and agency .
funds. � � - �
' - • ' 4 �
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 Lon�-Term Debt Account Group - used to account
' for all long-term debt except that accounted for in proprietary •
� and special assessment funds.
C. �ASIS OF ACCOUNTING/MEASUREMENT FOCUS
Basis of accounting refers to when revenues and expenditures 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� im the � � ,
period in whicli 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. DEPAI�.TURES FROM GENERALLY ACC�PTED 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
• $ 978,679 was paid on behalf of 62 retirees and 174 active employees
and is recorded as an expenditure in the Risk Retention Fund and the
Special Revenue Fund. The cost of providing benefits.for 62 retirees
is not separable from the cost of of providing benefits for the 174 _
active employees.
L. TOTAL COLUIMNS 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 VIOI.�TIONS OF FINANCE REALTED ACTIVITES -
There are no material violations of finance-related provisions.
B. DEFICIT FUIVD BALANCES '
1. The Risk Retention Fund had a deficit fund balance at
December 31, 1991. Pricipal factors which caused this deficit are
as follows:
In it's 1991 Budget, $731,670 was appropriated for anticipated
1991 insurance claims. However, expenses amounting to $754,085
were charged to the 1991 Budget, creating an overdrawn
appropriation of $22,415. The net effect resulted in an actual
1991 Fund Balance of $19,481.
To provide the necessary cash and appropriations for 1992,
additional funding has been included in the 1992 budget to fund
the deficit.
t 2. The Wendy Drive Road Improvement District had a deficit fund
balance at December 31, 1991. This deficit is a result of an
'interfund advance from the General Fund used for debt service.
An appropriation is included in the 1992 budget 'to fund the
deficit by repaying the advance with interest (see note VII) . _
C. OVERDRAWN APPROPRIATIONS - Expenditures for the year ended
December 31, 1991 exceeded appropriations in the Risk Retention
Fund's anticipated Employee Benefits function; $731,670 was
appropriated for anticipated insurance claims and expenses
amounted to $754,085, creating an unfavorable variance of $22,415.
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
'depo'sit 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 $10,386,394 to $10,914,421.
i
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 0 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
. iri 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 1991 was �
$6,571,896, of which $3,957,861 was attributable to the Employees'
Retirement System and $2,269,506 was attributable to the
Policemen's and Firemen's Retirement System.
Payments and Fundin� 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.r
�, 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
. amourits 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. Local governments ,were given the
option to prepay this liability. The Town of Southold elected not
to make the full payment on December 15, 1989. ,
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. ' �
Effective April 1, 1990 the State legislature amended the �
' Retirement and Social Security Law by enacting Chapter 210 Laws
of 1990 which mandated a change to a different actuarial funding
method for the System. The System changed from the aggregate
� , cost funding method to a modified projected unit credit method.
, This new method _utilizes a rolling amortization period for '
differences between acturial assets and actuarial accrued
liabilities, of which approximately 17 0 of such differences are .
recognized each year in determining the funding amount. As a ,
result of the legislated changes for the year ended March 31,
1991, 'ERS employer contributions were generally lower than would
have beem the case under the aggregate cost funding method.
The anticipated future effect is that employer contributions will
be, for a time, less than they would have been under the �
aggregate cost funding method. However, over the long-term,
employer contributions are expected to be higher under the
, modified projected unit credit funding method than under the
aggregate cost method. .
Further, the legislation allows the reduction of non-State and
State annual payments for prior year employer contributions being '
amortized over 17 years, by any yearly surplus (estimated funding
, credits) resulting from the rolling amortization. At March 31,
1991, the system established a reserve for funding credits of $190
� ' million, reducing employer contributions receivable, based upon an
actuarial determined estimate of 1992 employer .,contributions that
, ' are not expected to be received under the modified projected unit
credit funding method�. The prior year contributions consist of
non-State employer contributions receivable for the fiscal years
ended March 31, 1989 and 1988 and the State's contribution ,
receivable for the fiscal years ended march 31, 1986 and 1985. �
, The total pension liability for services rendered by current
, employees of� the Town of Southold during the current fiscal year .
includes $251,677 employers share and $ 99,581 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
$648,102, and is reported in the General Long-Term Debt Account
Group. � �
V
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, 1991 for the �
Employee's Retirement System, determined through an actuarial -
valuation performed as of that date, is $40.08 billion. The net
assets available to pay benefits at that date is $42.91 billion.
The Town's employer contribution requirement'was less than 10 of
total contributions required of all employers participating in �
� this system. ' �
' The PBO of credited projected benefits at March 31, 1991 for the ,
Policemen's and Firemen's Retirement System determined through
an actuarial valuation performed as of that date is $ 8.06
billion. The net assets available to pay benefits at that date �
is $7.62 billion. The Town's employer, contribution requirement
was less than 10 of total contributions required of all employe'rs
, 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 1992
� Interest Budget �
Description Amount Rate Appropriation Boncis
----------- � ------ ------- ------------- ----- -
Equipment-Compactor 35,000 5.75 35,000
Equipment=Scale 28,000 5.50 28,000
Land Acquisition 175,000 5.50 35,000 140,000
Various Purposes 163,000 5.20 ' 91,800 71,200 � �
� ---------- -------- ---------- �
$ 401,000 $189,800 $ 211,200
3. LONG-TERM DEBT
a. At December 31, 1991, the total outstanding indebtedness of
the Town, excluding the above BAN's aggregated $7,018,949.
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 Lon�-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.
2. Compensated Absences. Represents the value of earned
- and unused portion of the liability for compensated absences.
d. Summary Lon�-Term Debt - The following is a summary of
long-term liabilities outstanding at December 31, 1991 by fund
type and account group:
General-Long Term
Liability Debt Account Group
Serial Bonds $3,943,500
Capital Notes 43,750
Total Bonds and Notes $3,987,250
Unbilled Retirement 648,102
Compensated Absences 2,383,597
Total Long-Term Debt $7,018,949
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 $1,397,500 $726,770 $2,011,332
Additions 2,708,500 •
Deletions 118,750
Payable at End
of Fiscal Year $3,987,250 $648,102 $2,383,597
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 serial bonds and the Capital Note with corresponding
maturity schedules:
Serial Bonds
Payable from: General Fund
Description: Agriculture Development R.ights
Dated: October 1, 1984
Issue Amount: $1,662,500
Interest Rate: 9.10
Final Maturity Date: April 1, 2005
Balance as of December 31, 1991: $1,235,000
Payable from: General Fund, Highway Fund, Special Revenue Fund
Description: Various Purposes
Dated: February 15, 1991
Issue Amount: $2,708,500
Interest Rate: 6.375$
Final Maturity Date: February 15, 2011
Balance as of December 31, 1991: $2,708,500
Capital Note
Payable from: General Fund
Description: Acquisition of Land ,
Dated: November 8, 1991
Issue Amount: $43,750
Interest Rate: 5.150
Final Maturity Date: November 6, 1992
Balance as of December 31, 1991: $43,750
g. The following table summarizes the Town's future debt service
requirement of the Serial Bond as of December 31, 1990:
Year Endin� Principal Interest
1992 363,500 358,777
1993 370,000 247,019
1994 350,000 222,026
1995 260,000 � 200,402
1996 210,000 183,104
1997-2001 1,065,000 679,283
2002-2006 825,000 304,691
2007-2011 500,000 79,688
' h. In addition to the debt shown above, the following
long-term debt has been authorized but remains unissued at
December 31, 1991.
� Payable from: General Fund
Description: Agricultural Land Development Rights Serial Bonds
Authorized Amount: $1,750,000
Payable from: Special Revenue Fund
Description: Improvement of Wastewater Disposal Facility
Authorized Amount: $50,000
C. INTERFUND RECEIVABLES AND PAYABLES
Interfund receivables and payables at December 31, 1991 were as
follows: ,
Interfund Interfund
Fund Receivables Pa_yables
General Fund Whole Town $ 577
Capital Projects ' 155,000
Special Districts $ 155 517
�
Trust and Agency 60
--------- ---------
Total Interfund $ 155,577 $ 155,577
D. FUND EQUITY
1. RESERVES
The capital projects fund equity include 10 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 LEASEl) ASSETS
The Town leases several photocopy machines under operating leases.
Total rental expenditure on this leased equipment for the fiscal year
ended December 31, 1991 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 a OTHER
In the State Annual Update Document the following funds are included
in the Highway Fund Whole Town; in the audit report, these funds are
included as Special Revenue Funds:
Wendy Drive Road Improvement District �
West Creek Estates Road Improvement District