1974-12-31
:..'
.I.
.
oW
TELEPHONE 297.3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.S. LICENSE NO. lB63
MARINE MIDLAND BANK BLDllI.
WAPPINllIERS ,.ALL&, N. Y.
June 3, 1975
(Mrs.) Elaine Snowden, Town Clerk
(Mr. ) Louis D. Diehl, Supervisor
On request of the Town Board, I have examined the books and records of
all Offices in the Town of Wappinger, for the period ending December
31, 1974.
The report on that audit is enclosed with the following schedules:
EXHIBIT "A" ------------- Town Clerk Fee and Remittal Schedules
EXHIBIT "Bn ------------- General Funds Town Wide
EXHIBIT "B-1" ------------- General Funds Town Outside Village
EXHIBIT "c" ---..--------- Special Districts and Funds
EXHIBIT "C-1" ------------.. Federal Revenue Sharing
EXHIBIT "D" -----------.... Highway Funds - Recapitulations
EXHIBIT "E" ------------- Tax Collectors Report
EXHIBIT "F" ------------- Audit Analysis Justice of Peace
EXHIBIT "G" ------------- Audit Analysis
EXHIBIT "H" ------------- Cash Balance Certificates of Deposit,
Assets and Liabilities
Yours truly,
-1-..IU4Jr(!~ , RPA - NYS License # 1863
Licensed in the ~ducation Department - State
of New York under Education Laws.
RECEIVED
JUN 3 1975
ELAINE H. SNOWDEN
MEMBER OF' THE NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS
MEMBER OF' THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
TEL.EPHONE 297-3650
"
FRANK C. MANNING
PUBL.IC ACCOUNTANT
N.Y.&. LICENSE ND. lB&3
MARINE MIDLAND BANK BLDllI.
WAPPINllIERS "ALLB, N. Y.
EXHIBIT " A "
TOWN OF WAPPINGER
STATEMENT OF GROSS FEES RECEIVED AND NET FEES EARNED:
TOWN CLERK
CALENDAR YEAR 1974
INCOME ITEM: SUPERVISOR DEPT. HEALTH COUNTY CLERK CNTY. TREASURER
Receivable items
1974 $46,103.95 $ 51.00 $ 9,775.50 $ 7,537.90
Due and Unpaid 1 ,893.25 1.50 1 32.00 1,515.00
Paid January 1975
Actually Expended
1974 $44,210.70 $ 49.50 $ 9,643.50 $ 6,022.90
VARIANCES NONE NONE NONE NONE
****011-*******************011-*******************-11-***011-011-**-lBI-************-lI-*****{l-*-ll-**{l-*-ll-
CASH ANALYSIS 12-31-74 BANK STATEMENT
BALANCES
$ 3,172.10
369.65
$ 3,541.75
ACCRUALS
Balance Per Bank Statement, Certified, 12-31-74
Add: Outstanding Deposits Not Shown
ADJUSTED BALANCE
DUE AND UNPAID: Dutchess County Clerk
Dutchess County Treasurer
N.Y.S. Department of Health
Supervisor Town of Wappinger
$ 132.00
1 ,515.00
1.50
1,893.25
$ 3,541.75
ENDING TOTALS DECEMBER 31, 1974
$ 3,541.75
The Operation of This Department is Excellent.
MEMBER OF' THE NATIONAL. BOCIETY OF' PUBL.IC ACCOUNTANTS
MEMBER OF' THE EMPIRE STATE ASSOC. PUBL.IC ACCOUNTANTS
".
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.&. LICEN8E ND. 1863
MARINE MIDLAND BANK BLDII.
WAPPINIIERB ,.ALL&. N. Y.
EXHIBIT fI B "
GENERAL TOWN WIDE FUNDS:
BALANCE AS OF JANUARY 1. 1974
RECEIPTS:
Property Taxes
Property Tax Penalties
Interest Income
Department Income:
Ambulance
Town Clerk
Tax ColI. Fees
Licenses and Permits
Fines, Forfeitures
Miscellaneous Income
TOTAL INCOME
STATE AID INCOME:
Federal Revenue, Town Municipal
Federal Revenue, Recreation
Per Capita
Mortgage Tax
Loss Railroad Revenue
TOTAL STATE AID
NON-INCOME ITEMS:
Petty Cash, etc.
TOTAL INCOME AND NON-INCOME
TOTAL ACCOUNTABILITY
EXPENDITURES: DEPARTMENTAL
Public Safety
Community Services
Health
Transportation
Economic Opportunity
Culture / Recreation
Personal, Shared, & Specific
DIRECT AID EXPENDITURES
EXPENDITURES: OTHER
Bonds, Notes, Principal
Bonds, Notes, Interest
Employee Benefits
TOTAL
NON-BUDGETARY EXPENSES
TOTAL EXPENDITURES
CERTIFIED BALANCE - DECEMBER
$ 219,887.75
6,621.65
15,191.22
14,703.50
3,090.20
750.00
3,723.98
15,896.00
1.914.56
$ 146,400.00
7,045.00
125,791.00
37,548.55
465.91
$ 13,931,09
971.50
40,347.75
35,831.59
350.00
80,957.97
Serv.230.616.68
$ 18,669.00
2,037.60
29.471.50
31, 1974
"
CALENDAR YEAR 1974
$ 278,047.19
$ 281,778.86
$ 317,250.46
205.14
$ 403,006.58
$ 50,178.10
130.868.74
MEMBER OF THE NATIONAL SOCIETY OF PUBLIC ACCOUNTANTS
MEMBER OF THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
$ ~99:2~4.t6
$ 77_2 1. 5
$
$
584.053.42
293.228.23
.... '
/ .
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.S. LICENSE NO. lB63
MARINE MIDLAND BANK BLDlI.
WAPPINlIERB "ALL" N. Y.
EXHIBIT" B n (1)
TOWN OF WAPPINGER
CON'T.
GENERAL FUNDS - TOWN - OUTSIDE VILLAGE:
BALANCE AS OF JANUARY 1. 197~
RECEIPTS:
Property Taxes
DEPARTMENT INCOME:
Zoning Fees
Planning Board Fees
Building Inspector
Maps, Supplies
CALENDAR YEAR 197~
$ 150,637.72
$ 25,256.00
Interest Income
MISCELLANEOUS INCOME:
CATV
Abandon Car
Drainage
$ 237.50
13,176.25
15,663.25
114.00 *
29,191.00
24,401.45
$ 500.00
25.00
2,000.00 $
2,525.00
$ 103,038.00
3,812.40
63,261.22
$ 170,111 .62
$ 43.75
$ 251,528.82
$ 402,166.54
STATE AID:
Per Capita Tax
Youth Aid
Mortgage Tax
NON-REVENUE:
FICA Refund
TOTAL INCOME
TOTAL ACCOUNTABILITY
*****************************************************************~~**********~~
EXPENDITURES
GENERAL GOVERNMENT:
Insurance
Attorney
Engineer
$
6,493.90
7,500.00
7.700.00
$ 21,693.90
Public Safety 18,011.29
Printing / Advertising 1,207.98
Culture 18,300.00
Recreation 18,593.77
Environmental, Zoning, etc. 21,670.66
Sanitation 942.00
Board Appeals 2,721.70
Employee Benefits 41,382.04
Transfers To Oakwood And Fleetwood 2,000.00
Principal Reductions 42,900.00
Interest Expense 85.915.00
TOTAL EXPENSES MEMBER Of" THE NATIONAL SOCIETY Of" PUBLIC ACCOUNTANTS
BALANCE 12/31/74 MEMBER Of" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
$
$
275.338.34
126,828.20
TEL.EPHONE 297-3650
. .
FRANK C. MANNING
PUBL.IC ACCOUNTANT
N.Y.&. LICENSE ND. lS63
MARINE MIDLAND SANK SLOB.
WAPPINBERB ,.ALL" N. Y.
EXHIBIT " C "
TOWN OF WAPPINGER
SPECIAL DISTRICTS AND OTHER FUNDS
BALANCE
NAME OF DISTRICT 1/1/74
Hughsonville Lighting . 1,616.81 .
Chelsea Lighting 214.62
Cameli Lighting 67.92
Rockingham Sewer 5,146.49
Oakwood Water/Sewer 182.58
Fleetwood Water Bond 1,231.77
Fleetwood Sewer Bon4 5,746.02
Fleetwood Water/Sewer 5,073.04
Oakwood Knolls Sewer B/A 1,168.78
Wapp. Sewer Improvement #1 14,984.81
Storm Sewer Account 29,535.40
Oakwood Water Bond 0.00
Rockingham Expansion 12,344.90
Highway Equiptment Bond 560.24
Rockingham Capital 0.00
Land Aoq. Bond Acoount 858.26
Highway Garage Account 9,525.25
BpouthePI Mem. Park Acct. 1,271.30
Martz Mem. Park 2,181.43
Central Wapp. Water 37,876.72
Inspec. Fees Sub Div. 11,499.95
Drainage Const. Program 63,270.25
Conservation Adv. Council 578.18
Serial Bonds 19,866.68
Special Districts 0.00
Sewer Improvement #1 Fees 0.00
Mid. Point Park Sewer 0.00
Central Wapp. Water Fees 0.00
Public Improve. Serial Bonds 0.00
Hilltop Water Dist. 0.00
TOTAL ALL COLUMNS: $ 224,801.40
Other Funds Trust Agency. 141.404.76
TOTAL: $ 366,206.16
CALENDAR YEAR 1974
INCOME EXPENDED
1974 1974
6,560.35 $ 8,177.16 $
3,158.14 3,358.20
231.60 281.56
81,748.34 57,140.56
17,244.20 17,159.34
4,948.00 4,875.00
7,915.27 7,650.00
23,093.97 27,404.55
6,828.76 4,500.00
2,009,938.85 1,894,548.65
1,352.44 16,553.76
5,311.77 3,000.00
10,256.14 21,803.86
15.01 0.00
0.00 0.00
53.47 0.00
203.97 3,047.55
18.02 0.00
55.65 0.00
2,464,630.41 1,643,710.10
7,317.36 9,208.00
685,141.38 652,850.06
0.00 578.18
1,690.50 0.00
553.66 0.00
465.00 0.00
25,780.30 3,308.35
874.09 0.00
1,342,167.49 1,326,694.00
704.80 0.00
$ 6,708,258.94 $5,705,848.88
759.797.22 655.908.44
$ 7,468,056.16 $6,361,757.32
MEMBER OF' THE NATIONAL. SOCIETY OF' PUBL.IC ACCOUNTANTS
MEMBER OF' THE EMPIRE STATE ASSOC. PUBL.IC ACCOUNTANTS
BALANCE AS OF
12/31/74
0.00
14.56
17.96
29,754.27
267.44
1,304.77
6,011.29
762.46
3,497.54
130,375.01
14, 334.08
2,311.77
797.18
575.25
0.00
911.73
6,681.67
1 ,289.32
2,237.08
858,797.03
9,609.31
95,561.57
0.00
21 ,557.18
553.66
465.00
22,471.95
874.09
15,473.49
704.80
$ 1,227,211.46
245.293.54
$ 1,472,505.00
TELEPHONE 297-3650
FEDERAL REVENUE SHARING:
BALANCE AS OF JANUARY 1. 1974
Interest Income
Federal Receipts
TOTAL INCOME
TOTAL ACCOUNTABILITY
EXPENDITURES:
Tri Municipal Sewer
Tennis Courts
TOTAL EXPENDITURES
BALANCE DECEMBER 31, 1974
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.&. LICENSE ND. lS63
MARINE MIDLAND BANK BLDIiI.
WAPPINIiIERB ,.ALL&. N. Y.
EXHIBIT " C-I "
CALENDAR YEAR 1974
$ 164,494.76
$ 1 8, 146.64
11 O. 21 3.00
$ 128.359.64
$ 146,400.00
1.045.00
MEMBER CF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSCC. PUBLIC ACCOUNTANTB
, :,
$ 292.854.40
$ 153.445.00
$ 139.409.40
TELEPHONE 297-3650
." .
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y." LICENSE ND. IS63
MARINE MIDLAND BANK BLDIi.
WAPPINlJERS FALLS. N. Y.
CALENDAR YEAR 1974
EXHIBIT n D n
TOWN OF WAPPINGER
HIGHWAY FUNDS
HIGHWAY FUNDS
CALENDAR YEAR 1974
*********************************************i~*i~*****i~********************
ACCOUNT NUMBER !lli. !lli DM DS
- -
REPAIRS. ETC. BRIDGES MACHINERY SNOW. ETC.
BALANCES 1/1/74 $ 25,837.33 $ 1 29. 38 $ 10,690.45 $ 23,236.21
RECEIVED 1974 293,977.26 4,000.00 54,412.81 44,522.36
EXPENDED 1974 292,015.74 3,967.98 55,673.79 42,160.13
BALANCE 12/31/74 27,798.85 161.40 9,429.47 25,598.44
*******i~*******ifo***ifo***iHfo**ifo**********ifo*****i~************ifo*************i~***
TOTAL ALL BALANCES
DECEMBER 31, 1974 ----------- $ 62,988.16
DECEMBER 31, 1973 ----------- , 59,893.37
DECEMBER 31, 1972 ----------- $ 32,198.53
DECEMBER 31, 1971 ----------- $ 75,730.43
DECEMBER 31, 197Q ----------- $ 98,680.69
MEMBER OF THE NATIONAL SOCIETY OF PUSLIC ACCOUNTANTS
MEMBER OF THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
TEI.EPHONE 297-3650
TOWN OF WAPPINGER
ITEM I: Tax Warrants
Less Collected by
Comm. of Finance
Collectable Warrants
Add - Petty Cash
TOTAL
Un-Paid Taxes
Un-Paid Penalties
TOTAL
ITEM III: Actual Cash Collected
by Tax Collector
EXPENDITURES:
A. Commissioner of
Finance $ 1,370,241.52
B. Supervisor - Direct 840,879.67
C. L. Diehl - Petty Cash 200.00
TOTAL
ACCRUALS:
Due and Un-Paid
** Dutchess County Comm. of Finance
TOTAL
ADJUSTMENTS:
Less 5% Deduction Added Prior
ITEM VII: TOTAL EXPENDITURES:
SUPERVISOR EXPENDITURES:
A. General Fund $"
B. Part Town - General
C. Highway Fund
D. Special Districts
E. Adjustments
TOTAL
** PAID DUTCHESS COUNTY
COMM. OF FINANCE:
Check # 756
TOTAL ACCRUALS PAID:
ITEM II:
ITEM IV:
ITEM V:
ITEM VI:
FRANK C. MANNING
PUBI.IC ACCOUNTANT
N.Y.&. LICENBE ND. lB&3
MARINE MIDLAND BANK BLDII.
WAPPINlJERB "ALL" N. Y.
EXHIBIT tl E tl
TAX ACCOUNT
$ 2,582,561.13
CALENDAR YEAR 1974
109.469.91
$ 2,473,091.22
200.00
$ 2,473,291.22
$
261,647.30
13.062.66
$
274,709.96
$ 2.198.581.26
*
$ 2, 211 , 321 . 1 9
$ ~22.73
$ 2,211, 43.92
$
13.062.66
$ 2.198.581.26
*
219,887.75
25,256.00
375,814.75
21 9 , 921 . 1 9
.02
Cr.
$ 840.879.67
$
322.73
$
322.73
VARIANCES:
BALANCE PER BANK STATEMENT - DECEMBER 31, 1974 - $ 6.19
Less Float Check # 814 6.19
Adjusted Ending Balanoe - Deoember 31, 1974 NONE
MEMBER OF" THE NATIONAl. SOCIETY OF" PUBI.IC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBI.IC ACCOUNTANTS
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.s' LICENSE NO. 11163
MARINE MIDLAND BANK IILDII.
WAPPINIIERS FALLS, N. Y.
TOWN OF WAPPINGER
EXHIBIT " F "
AUDIT REPORT
JUSTICE OF PEACE
PRESIDING JUSTICE: WILLIAM BULGER
CALENDAR YEAR 1974
BALANCE: Per Statement of 1/1/74 $ 1,995.00
DEPOSITS: Fines - Forfietures $ 15,735.00
Civil Actions 821.70
Bail - Due Others 6,520.00
Criminal, etc. 441.00
TOTAL RECEIPTS: $ 23.517.70
TOTAL ACCOUNTABILITY $ 25,512.70
EXPENDED: State Dept. Audit Control $ 16,996.70
Bail Returns - Due Others 6,405.00 $ 23,401.70
ADJUSTED BALANCE PER AUDIT: $ 2,111.00
BALANCES ALL SOURCES 12/31/74 $ 2,111.00
VARIANCES
DUE AND UNPAID - ACCRUALS:
Due Audit and Control
Outstanding Bail Monies
TOTAL MONIES ACCRUED AND UNPAID
BANK RECONCILIATION:
Balance 12/31/74 Per Statement
Less Outstanding Check # 516
BANK BALANCE ADJUSTED:
VARIANCE
$ 1,201.00
910.00
$ 2,111.00
$ 2,361.00
250.00
$ 2,111.00
000
The operation of this division of town government is excellent, recording
proceedures have been improved to an excellent point and corrections have
been held to a bare minimum in record keeping.
MEMBER OF THE NATIONAL BOCIETY OF PUBLIC ACCOUNTANTS
MEMBER OF THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
TELEPHONE 297-3650
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y." LICENSE ND. 18&3
MARINE MIDLAND SANK 8LDII.
WAPPINtlIER8 ,.ALL&, N. Y.
TOWN OF WAPPINGER
EXHIBIT " F "
CALENDAR YEAR 1974
BALANCE:
DEPOSITS:
AUDIT REPORT
JUSTICE OF PEACE
PRESIDING JUSTICE: VINCENT FRANCESE
Per Statement of 1/1/74
Fines - Forfeitures
Civil Actions
Criminal, etc.
TOTAL RECEIPTS
Bail - Due Others
$
11,540.00
657.40
1.890.00
$
14,087.40
2.610.00
,
$
13,664.40
1.470.00
$
$
$
EXPENDED:
TOTAL ACCOUNTABILITY
State Dept. Audit and Control
Bail Returns - Due Others
TOTAL EXPENDITURES
ADJUSTED BALANCE PER AUDIT:
BALANCES ALL SOURCES 12/31/74
VARIANCES
$
DUE AND UNPAID - ACCRUALS:
Due Audit and Control
Bail Monies Outstanding
TOTAL MONIES ACCRUED AND UNPAID
BANK RECONCILIATION:
Balance 12/31/74 Per Statement
Less Outstanding Check # 446
BANK BALANCE ADJUSTED:
VARIANCE
$
1,035.00
1.920.00
$
$
3,005.00
50.00
$
$
1,392.00
16.697.40
18,089.40
15.134.40
2,955.00
2,955.00
2,955.00
2,955.00
000
The operation of this division of town government is excellent, recording
proceedures have been improved to an excellent point and corrections have
been held to a bare minimum in record keeping.
MEMBER OF" THE NATIONAL BOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUSLIC ACCOUNTANTS
TELEPHONE 297.3650
-.
. .
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y." LICENSE ND. 1863
MARINE MIDLAND BANK 8LDIlI.
WAPPINIlIERS ,.ALL" N. Y.
EXHIBIT " G "
TOWN OF WAPPINGER
AUDIT ANALYSIS
CALENDAR YEAR 1974
1. We have examined all records, with accepted methods and have made
such tests deemed necessary. The records are kept on a cash basis,
with no accrual balances shown or kept. However, the enclosed report
has intended to show such items.
2. Before making entries in ledgers, prior thought should be given to
reduce correcting entries in Town Wide ledgers.
3. Suggestions made on the 1973 report for items of work to be corrected,
have been done in an efficient manner.
4. There is a continued effort for improvement being made in all depts.
5. There are no criticism or corrections, other than those as noted on
each Exhibit.
MEMBER OF' THE NATIONAL BOCIETY OF' PUBLIC ACCOUNTANTS
MEMBER OF' THE EMPIRE STATE ASSOC. PUSLIC ACCOUNTANTS
TELEPHONE 297-3650
, .
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y.S. LICENSE Ne. IB63
MARINE MIDLAND BANK BLDtil,
WAPPINtilERB FALLS, N. Y.
EXHIBIT " H "
TOWN OF WAPPINGER
CERTIFICATE DEPOSITS
FUND:
central Wappingers Water District
Rockingham Sewer District
Serenity Road Bond Account
Serenity Homes
Ye Old Apple Orchard Bond
Ye Old Apple Orchard Road Bond
Public Improvement Serial 1974
Inspection Fees Subdivisions
Highway Garage
Oakwood Sewer Bond
Oakwood Water Bond
Federal Revenue Shares
Storm Sewers
Serial Bonds 1971
Martz Recreation
Brouthers Recreation
Federal Revenue Shares
Drainage Construction Bond
Watch Hill Road Bonds
Mocassin Hill Road Bonds
Central Wappingers Water
Land Acq.
Fleetwood Sewer Bond
Park Lands Depository
Fleetwood Water Bond
General Fund
General Fund
General Fund
Norm Scofield Road Bond
TOTAL CERTIFICATE DEPOSITS
Petty Cash
Receivables - Rockingham Exp. Sewer
INTEREST BEARING ACCOUNTS:
Rockingham Sewer
Rockingham Expansion
General Funds
Highway Fund..
Central Wappingers Water
Wappingers Sewer Improvement #1
TOTAL IN~EREST BEARING ACCOUNTS
TOTAL PETTY CASH - CD'S - Interest
PURCHASE PRICE
11> 300,000.00
20,000.00
5,261.23
17,446.25
56,837.00
65,591.00
15,473.49
9,600.00
6,681.67
3,497.514-
2,311.77
88,330.00
14,334.00
21,557.00
2,237.08
1,289.00
50,000.00
95,500.00
21,787.00
46,131.00
353,000.00
911.00
6,011.29
3,305.80
1,304.77
130,000.00
100,000.00
58,000.00
1 5 . 1 63.60
$ 1,500.00
797.00
70,000.00
37,400.00
205,126.00
130.300.00
Bearing Receivables
MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS
MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS
CALENDAR YEAR 1974
$ 1,511,561.49
50.00
18,653.65
$ 445,123.00
$ 1.975.388.14
TELEPHONE 297-3650
. -
. .
UNPAID OBLIGATIONS:
Fleetwood Sewer
Fleetwood Water
Oakwood Water
Oakwood Sewer
Highway Aceta.
Town Hall Capi'al
Part Town
General Aceta.
TOTAL OBLIGATIONS:
BONDED INDEBTNESS: NOTES
All Districts $ 3,&30,000.00
Townwide 33,200.00
Town Outside 273.500.00
TOTAL: $ 3,942,700.00
TOTAL LIABILITIES:
FRANK C. MANNING
PUBLIC ACCOUNTANT
N.Y." LICENSE Ne. lB63
MARINE MIDLAND BANK BLDli.
WAPPINliER8 "ALL" N. Y.
EXHIBIT " H "
TOWN OF WAPPINGER
CONTINuED
LIABILITIES
$ 5,872.06
1,757.63
1,828.68
4,136.65
2,421.69
100,000.00
52.50
699.38
$ 11 6, 768.59
BONDS
$ 1, 143, 200.00
o
1.408.800.00
$ 2,552,000.00
$ 6.494.700.00
MEMBER OF' THE: NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS
MEMBER OF' THE EMPIRE STATE ASSOC. PUSLIC ACCOUNTANTS
.
. "
$ 6.611.468.59