Loading...
1973-12-31 '!~. t... TELEPHONE 297-3650 . . FRANK C. MANNING PUBLIC ACCOUNTANT N.Y." LICENSE Ne. 1863 MARINE MIDLAND BANK BLDII. WAPPINIIERB ,.ALL" N. Y. (Mrs.) Elaine Snowden, Town Clerk (Mr. ) Louis D. Diehl, Supervisor MAY 30 1974 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, 1973. The report on that audit is enclosed with the following schedules: EDHBIT itA It ---------- Town Clerk Fee and Remittal Schedules. EXHIBIT "Bit ---------- General Funds - Town Wide. EXHIBIT "B-1" ---------- General Funds - Town Outside Village. EXHIBIT "C" ---------- Recapitulation of Receipts and Balances. EXHIBIT "C-1" ---------- Federal Reserve Sharing. EXHIBIT "D" ---------- Highway Funds - Recapitulation. EXHIBIT ItE" ---------- Tax Accounting. EXHIBIT ''F'' ---------- Justice of Peace - Accounting. EXHIBIT "G" ---------- Audit Analysis. EXHIBIT, ItH" ---------- Assets - Liabilities - Net Worth. Yours truly, -:r~~RPA - NYS Ljcense' 1863 Licensed in the ducation Department - State of New York under Education Laws. MEMBER OF' THE NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS MEMBER OF' THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS t \, TEL.EPHONE 297-3650 FRANK C. MANNING PUBL.IC ACCOUNTANT N.Y.S. LICENSE ND. lS63 MARINE MIDLAND BANK SLDB. WAPPINBERS FALLS, N. Y. EXHIBIT It A .. TOWN OF WAPPINGER CALENDAR YEAR 1973 STA TEMENT OF GROSS FEES RECEIVED AND NET FEES EARNEDt TOWN CLERK PAID TO ** DUTCHESS COUNTY INCOME ITEM t SUPERVISOR DEPT. HEALTH COUNTY CLERK COUNTY TREASURER Recreation Funds $~ 1,500.00 $ . . Hunting-Fishing - All 1,897.50 Hunting All 3,672.50 Fishing All 2,999.50 TrappiDg - Archerr 1.23.50 Conservation Fees 510.25 Dog Lice~s - Tags 71.2.50 8,651.00 Marriage censes 278.50 55.00 Ambulance 15,036.00 Zoning Board 553.00 Cab1evision - Peddlers 560.00 Salvage Fee. 75.00 Bldg. Pennits-Lieenses 1.2,012.50 Fees-Books~ap8-copie. 162.00 Assessors Fees 9116.00 Fine. - Forfeitures 171..35 TOTALSt . 62,550.10 . 55.00 . 8,993.00 . 8,651.00 'l'OTAL PAID 1973 : . 59,271.35 . 52.50 . 8,906.50 J 7,396.00 DUE and PAID 1971.: 3,278.75 2.50 86.50 1,255.00 TOTAL $ 62,550.10 . 55.00 . 8,993.00 t 8,651.00 VARIANCES: NONE NONE NONE NONE ~~MM~~.X.~~M~~~K..X.X.MXXX.KK.X..K..K........X...K~~K~...x...~....x.....xxx.x..xxx. CASH ANALYSIS - 12/31/73 BANK STATEMENT BALANCE PER 12/31/73 BANK STAmmrf DECEMBER 1973 FEE * DEPOSITED 1971& DUE and UNPAID - DUTCHESS COUNTY CLERK: DUTCHESS COUNTY TREASURER N.Y.S. lEPT. of REAL'l'H SUPERVISOR ENDING TOTALS - DECEMBER 31, 1973 BALANCES: . 3,532.60 1,090.55 ACCRUALS t $ 86.50 1,255.00 2.50 3,278.75 . 1.,622.75 . 1.,622.75 * · NOTATION · * There is a continued expedient and efficient operation of this department. MEMBER OF" THE NATIONAL. BOCIETY OF" PUBL.IC ACCOUNTANTS MEMBER OF" THE EMPIRE STATE ASBOC. PUBL.IC ACCOUNTANTB TOTAL INCOME STATE AID INCOME I General Per Capita Taxes Mortgage Tax Tax Loss - Railread TOTAL STATE AID TOTAL TOWN REVENUE - ALL SOURCES NOH-INCOME REVENUE - RETURR PETTY CASH AIL INCOME and HOI-IHCOME TOTAL ACCOUNTABILITYs 'TELEPHONE 297-3650 GENERAL TOWN WIDE FUlIDS s BALANCE AS OF JANUARY 1. 1973 RJroEIPTSs ProJertY' Taxes PropertY' Tax Penalties Town Clerk Fees Ambulance Charges Interest Earnincs Dog Licenses Other Licenses - Permits Fines - Forfeitures Miscellaneous Incolle FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.L LICENSE ND. 1863 MARINE MIDLAND BANK BLDG. WAPPINGERB "ALL" N. Y. EXHIBIT n B It CALENDAR YEAR 1973 . 1I.!h, 794.55 t 226,961.00 7,295.76 2,386.10 lh,651.oo 7,471.39 3,196.72 60.00 14,508 .00 3,611.90 . 280,141.87 . 115,651.00 105,911.77 256.17 . 221,818.94 . 501,960.81 200.00 i 502,160.81 $ 6h6,955.36 EXPENDITURES t Personal Service $ 136,771.31 Shared Sel"V'ic8 h 2, 719.88 Specific Service 10,029.31 Public Safet,y 13,h97.95 Public Health 36,8h1.00 Transportation 31,631.20 Economic Deve10pement 350.00 Culture / Recreation h9,889.77 Home and CommunitY' 990.14 Emp1oY'ee Benefits 23,091. .10 Debt. Services Principal 20,200.00 Interest 2,31.1.98 Non-Budgetary 551.53 TOTAL DISBURSEMENTS, $ 368,908.17 CERTIFIED BALANCE - DEC>>mER 31, 1973 . 278,Oh7.19 There is an unexpended Budgetary Allowance of $ 18, 719.1.6 There is an unexpended Budgetary Allowance on Contingency' Funds of $ 1.3,723.12 This is an unusually high Balance - Unless there has been a fixed purpose - Not yet completed. There is an item of . 13.03 for new checks. Arrang8118nts should be I18.de with the Bank that there should be no charges of this type. MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS MEMBER OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.S. LICENSE ND. 1S63 MARINE MIDLAND BANK BLDliI. WAPPINliIERS FALLS, N. Y. .EXHIBIT It B It (1) TOWN OF WAPPINGER CON'T. GENERAL FUNDS - TOWN - OUTSIDE VILLAGE: BALANCE as of JANUARY 1, 1973 RECEIPTS: Real Property Taxes . 51,274.50 DEPARTMENT INCOME I !toad Openings 140.00 Bldg. Inspection 28,139.00 Zoning Fees 575.50 Planning Board 14,455.50 Interest and Earnings 18,h22.48 Cable T.V. 500.00 Reimbursement - Oakwood Water 833.25 State Aid Per Capita 94,732.00 Other Programs .3',881.50 TOTAL RECEIPTS . 212,953.73 TOTAL ACCOUNTABILITY '...' --.' CALENDAR YEAR 197.3 . 159,163.03 $ 372,1l6.76 l( ll" l("" "lilt llllll Xl()( ll)(" llll**~"-*******lH: , ~ lOl )( It It IOOUf EXPENSES: Una110cated Insurance Attorney Engineer Public Safet)" Printing Culture / Recreation HOlle and Communit,' Employee Benefits Debt Service: Principal Interest Non-Budgetary: . Inter Fund Transfers TOTAL EXPENDITURES BALANCE: DECEMBER 31, 1973 $ 5,678.40 4,498.75 6,000.00 14,040.90 970.91 35,724.69 18,498.hO 38,005.03 30,869.00 54,033.66 ---.!3,127.80 $ 221,479.04 UNEXPENDED BUDGETARY ALJ1)WANCE WAS: . 150,637.72 8 18,719 .h6 MEMBER OF" THE NATIONAL SOCIETY OF" PUBLIC ACCOUNTANTS MEMBER .OF" THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS '. TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N,Y.&. LICENSE Ne. \B63 MARINE MIDLAND BANK BLOB. WAPPINBERS ,.ALL&, N. y, EXHIBIT It C .. TOWN OF WAPPINGER SPECIAL DISTRICTS and OTHER FUNns CALENDAR YEAR 1973 BALANCE INCOME EXPENDED BALANCE REMAINING NAME of DISTRICT 1-1-73 1973 1973 12-31-73 Hugh190nville Light1Jlg . 4,632.77 . .5,0.54.40 . 8,070.36 . 1,616.11 Chelsea Lighting 232.62 3,340.20 3,3.58.20 214.62 Cameli Lightjng 90.78 21a8.70 271..56 67.92 Rockingham Sewer 20,.566.k2 .51,787.97 67,207.90 ' .5,146.49 Oakwood Knolls Water/Sewer 2,0.57.76 12, 7h7 .47 14,622.6.5 182..58 Fleetwood Water Dond. 1,616.88 .5,3.58.41 .5,7h3..52 1,231.77 Fleetwood Water/Sewer Dist.3,326.71 21,698.1.5 19,9.51.82 .5,073.04 Oakwood Sewer ~oDd 2.8.5 .59,032..59 .57,866.66 1,168.78 Oakwood Water Bond 47.98 40,980.02 41,028.00 00 Fleetwood Sewer .bond .5,016.10 8 .519.92 7,790.00 .5,746.02 Sewer Improvement II 11,19.5.72 3.53,837.3k 3.50,048.2.5 14,984.81 Stom Sewer Account 48,327.81 2,021.97 20,814 .38 29,.53.5.40 Rockingham Expansion 121,3.59.27 2,898.3.5 111,912.72 12,344.90 Rockingh81l Capital 72,6.53.13 2.39.5.28 7.5,048.41 00 Highway !~lachine Bond . 126.61a .5.5,loL.38 .5.5,231.02 00 Highway Equipt.Bond .53.5..51a 24 .70 00 .560.24 Highway Garage Bond.Acct. 9,137.43 387.82 00 9,.52.5.2.5 Martz Memorial Park 2,0.57.07 124.36 00 2,181.43 Brouthers Park 1,20.5.6.5 6.5.6.5 00 1,271.30 Land Acquisition Bond Acct. 822.02 36.24 00 8.58.26 OTHER FUNDS s Trusts and Agencies $ 8,817.72 $ 707,393.11 $ .574,806.07 . 141,4Oh.76 Central Wappinger. Water Improve. #1 00 308,2.51.32 27.0,374.60 37,876.72 Sub Division Fees 00 21,161.27 9,661.32 11,499.9.5 Drainage Const. Program 00 402,97.5.02 339,704.77 63,270.2.5 Conservation Adv. Council 00 700.00 121.82 .578.18 Serial Bonds 19,213.73 6.52.9.5 00 19,866.68 TOTAL ALL COLUMNS $333,042.60 . 2,066, 797..59 $ 2,033,634.03 $ 366,206.16 TOTAL UNEXPENDED APPROPRIATIONS ON ABOVE ACCOUNTS: $ 1.51,802.60 MEMBER OF' THE: NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS MEMSER OF' THE EMPIRE STATE: ASSOC, PUSLIC ACCOUNTANTS '., -. TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.S. LICENBE ND. lB53 MARINE MIDLAND BANK BLDII. WAPPINIIERB P'ALLS, N. y. EXHIBIT n C-I It BALANCE as of JANUARY 1, 1973 CALENDAR YEAR 1973 $ 46,965.00 FEDERAL REVENUE SHARING: CASH RECEIVED: Interest Income Federal Sharing TOTAL RECEIVED TOTAL ACCOUNTABILITY: $ 9,469.76 126,015.00 . 135,484.76 $' 182,449.76 EXPENDED : Recreational Contracts $ 17,955.00 TOTAL DISBURSEMENTS: . 17,955.00 BALANCE DECEMBER 31, 1973 $' 164,494.76 MEMBER OF' THE: NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS MEMBER OF' THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS TELEPHONE 297-3650 CALENDAR YEAR 1973 " FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.S. LICENSE NO. 1863 MARINE MIDLAND BANK 8LDII. WAPPINIIERII "ALL" N. Y. ,EXHIBIT "D It TOW OF WAPPINGER HIGHWAY FUNDS HIGHWAY FUNDS CALENDAR YEAR 1973 ~KXlKK~KK~KKXKK.KKK.~~KIXKXl.XKXK.XMKKK.IXXXX..I...XIMXKIXI.I.I.XXXIXKKIXIXXI.XK..... ACCOUNT NUMBER DR REPAIRS-ETa . DB 1M DS DE BRIDGES MACHINERY SNOW-ETC. IMPROVEMENTS BALANCES 1/1/73' 9,816.10 RECEIPTS 1973 $ 29h, 197. 7h $' 30L ,013.8L $ 278,176.51 SUB TOTAL 1973 EXPENDED 1973 BALANCE 12/31/73 $ 25,837.33 . 129.38 t 13,67h.11 t 3,691.10 $ L,ooo.oo $ 38,289.67 $ L6,80L.71 $ L,129.38 $ ,1,963.78 $ ,0,L95.81 $ L,OOO.oo . L1,273.33 $ 27,259.60 $ L,887.8L $ 00 $ L,887.8L $ L,887.6L M~KKKX~~IKXMKKKXkXK~XKIXKI.XIX.XX.IXXXXX*I.IKKX~X.XXKKXK..KKKIIIXXkK . 129.38 $ 10,690.LS $ 23,236.21 $ 000 TOTAL ALL BALANCES DECEMBER 31, 1973 -~--------- . '9,893.37 DECEMBER 31, 1972 ----------- . 32,196.,3 DECEMBER 31, 1971 ----------- $ 75,730.h3 DECEMBER 31, 1970 ----------- . 96,680.69 TOTAL UNEXPENDED APPROPRIATION UNDER APPROPRIATIONS WAS r .. 20,716.97 The published report in the SOUTHERN DUTCHESS N>>IS vas very incorrect. In the first DB Item - Snow and Miseellaneeua it showedr . L6,60L. n as Balance 1-1-7b --------- (This in fact did not exist at all) . 27,259.60 as a Receipt. --------- (This vas in fact an expenditure ) $ 23,326.21 as a Expenditure --------- (This in fact is eDding balance of) . NODe as Remaining Balance (actural Snow Account . ) Since this is a ujer error, I think that a refund would be in order on this printing bill. MEMBER OF' THE: NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS MEMSER OF' THE: EMPIRE STATE: ASSOC. PUBLIC ACCOUNTANTS TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.&. LICENSE ND. lB63 MARINE MIDLAND BANK BLDlJ. WAPPINIIERB ,.ALL&, N. Y. -EXHIBIT It E It TOWN OF WAPPIlfGD. ITEM I: Tax Warrants Less Collected by COJllll. of Finance Collectable Warrants A dd - Petty Cash TOTAL ITEM II: Un-Paid Taxes Un-Paid Penalties TOTAL :rrE2( III: Actual Cash Collected by' Tax Collector TAX ACCOUNT . 2,528,039.08 11h ,556.112 .' 374,603.311 18,713.62 ITEM: V: EXPENDITURES , A. Commissioner of Finanee B. Supervisor - Direct C. L. Diehl - Petty' Cash TOTAL ACCRUALS, T . Due and Un-Paid ** Dutchess CountT 00_. of Finance TOTAL ADJUSTMENTS: Less 5~ Deduction Added Prior TOTAL EXPENDITURES: I'l'l!J{ IV: * $ 1,205,000.00 811,956.95 200.00 ITEM VI: ~ VII: .. SUPERVISOR EXPENDITURES: A. General Fu11d . B. Part Town - General C. Highway Fu11d D. Special Districts E. Adjustments TOTAL H- PAID DUTCHESS COUNTY COMM. of FINANCE f Check II 56~ $ Check 11 572 TOTAL ACCRUALS PAID: 226,961.00 ~,27h.50 350,693.00 183,026.15 2.30 21,828.08 94.29 . 2,41.3,482.66 200.00 . 393,.316.96 . 2,017,1~6.95 . 21.922.37 . 2,0.39,079.32 . 18,713.62 $' 811,9~6.9S . 21,922.37 VARIANCES: BALANCE PER BANK STATEMENT - DECEMBER 31, 1973 - t 14.30 Less Float Check . 66h 1h .30 Adjusted Ending Balance - December 31, 1973 NONE MEMBER OF' THE NATIONAL SCCIETY OF' PUBL.IC ACCOUNTANTS MEMSER OF' THE EMPIRE STATE ASSCC. PUBLIC ACCOUNTANTS " 'j CALENDAR YEAR 1973 $' 2,413,682.66 $ 2,020.365.70 t' 2,020,365.70 . 'I. TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.S. LICENSE NO. 1863 MARINE MIDLAND BANK 8LDII. WAPPINIIERB !'"ALL'" N. Y. EXHIBIT .. F n TOWN OF WAPPINGER CALENDAR YEAR 1973 AUDIT REPORT JUSTICE OF PEACE PRESIDING JUSTICE a VINCENT FRANCESE BALANCE: Per Statement of 1/1/73 $ 1,026.00 DEPOSITSa Fines - Forfeitures . 7,885.00 Civil Actions 523.10 TOTAL RECEIPTS . 8,~08.10 Bail - Due Others 1,130.00 $ 9,538.10 TOTAL ACCOUNTABILITY . 10,56h.10 EXPENDEDa State Dept. Audit and Control $ 8,522.10 Bail Returns - Due Others 650.00 TOTAL EXPENDITURES $ 9,172.10 ADJUSTED BALA.NCE PER AUDIT: $ 1,392.00 BALANCES ALL SOURCES 12/31/73 $ 1,392.00 VARIANCES DUE AND UNPAID - ACCRUALS a Due Audit and Control . 612.00 Bail Monies Outstanding 780.00 TOTAL MONIES ACCRUED AND UNPAID . 1,392.00 BANK RECONCILIATION a Balance 12/31/73 Per Statement $ 1,392.00 ( No Float - Deposits of Checks ) VARIANCE 00 MEMBER OF' THE NATIONAL SOCIETY OF' PUBLIC ACCOUNTANTS MEMBER OF' THE EMPIRE STATE ASSOC. PUBLIC ACCOUNTANTS .- ~. . " TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N.Y." LICENBE Ne. ,B63 MARINE MIDLAND BANK BLDG. WAPPINGERB ,.ALL" N. Y. EXHIBIT n F n TOWN OF WAPPINGER CALENDAR YEAR 1973 AUDrr REPORT JUSTICE Fe PEACE PRESIDING JUSTICE: WILLIAM BULGER BALANCE: Per Statement of 1/1/73 $ 2,L29.oo DEPOSITS: Fines - Forfietures t 18,025.00 Civil Actions 198.La Bail - Due Others 6,385.00 TOTAL RECEIPTS: $ 2L,608.LO TOTAL ACCOUNTABILITY $ 27,037.La EXPENDED: State Dept. Audit Control $ . 19,587 .LO Bail Returns - Due Others 5,L55.00 $ 25,OL2.LO ADJUSTED BALANCE PER AUDrr: $ 1,995.00 BALANCES ALL SOURCES 12/31/73 $ 1,995.00 VARIANCES DUE AND UNPAID - ACCRUALS: Due Audit and Control Outstanding Bail Monies TOTAL MONIES ACCRUED AND UNPAID . 130.00 1,265.00 $ 1,995.00 1,995.00 $ 1,995.00 000 BANK RECONCILIATION: Balance 12/31/73 Per Statement . BANK BALANCE ADJUSTED: VARIANCE MEMBER OF' THE NATIONAL BOCIETY OF' PUBLIC ACCOUNTANTS MEMBER OF' THE EMPIRE BTATE ASBOC. PUBLIC ACCOUNTANTS " 'or . . TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N. Y.II. LICENSE Ne. lB63 MARINE MIDLAND BANK BLDa. WAPPINIIERS FALLS, N. Y. EXHIBIT .. G .. TOWN OF WAPPINGER A UDIT ANALYSE CALENDAR YEAR 1973 1. We have eDmined 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. The report as published in the Southern Dutchess Nevs was very incorrect as noted on Exhibit "DIt. It 18 indeed a wonder that neither the State or others had not found this prior. 3. Suggestions made on the 1972 report for items of work to be corrected, have been done in an effie:lant IlalU1er. 4. There are no criticiSll or corrections, other than those a8 noted on each Exhibit. MEMBER OF THE: NATIONAL SOCIETY OF PUBLIC ACCOUNTANTB MEMBER OF THE EMPIRE STATE ASBOC. PUBLIC ACCOUNTANTS r . . . .. TELEPHONE 297-3650 FRANK C. MANNING PUBLIC ACCOUNTANT N.Y.IL LICENSE ND. IS63 MARINE MIDLAND BANK BLDII. WAPPINIIERS P'ALLB, N. Y. EXHIBIT "H It TOWN of WAPPINGER . CERTIFICATE DEPOSITSs ASSETS CALENDAR YEAR 1973 FUND PURCHASE PRICE - General . 50,000.00 Ye 01de Apple Orchard B-A 51,859.00 Land ACQuisition 858.00 Federal Revenue Sharing 25,000.00 Highway Garage Account 9,525.00 Highway Fund 25,000.00 Rockingh~ Expansion Project 12,3uu.00 Stonn Sewer 29,535.00 Serial Bonds 1971 19,866.00 Highway Equiptment B-A 560.00 Highway Fund 15,000.00 General Fund 15,000.00 Federal Revenue Sharing 5,000.00 Drainage Construction Program 63,270.00 Assurity Account 2,322.00 Oakwood Sewer Bond Account 1,168.00 Federal Revenue Sharing 130,000.00 Ye 01de Apple Orchard 60,468.00 Watch Hill Section No. 6 20,253.49 General Fund no,ooo.OO General Fund 110,000.00 TOTAL CERTIFICATE DEPOSITS ACCOUNTs $ 757,028.49 ADDs Certified Bank Balances $ 191,891.81 Town C1erD Petty Cash 50.00 Interest Bearing Accounts 70,359.00 Inspection Fees - Interest Bearing 539.51 TOTAL ALL ASSETS - DECEMBER 31, 1973 . 1 019 858.71 M~~~~~~X~XXXXMXXXM.XXMM~XXI.XXX.~IXXXM.XXMXXXXIXXX~~~.X~)(X~xxxxxxxxxx~xxx~x~xxxx.xxxx ~ FROM DEBT LIMITs Bonds and Anticipated Notes NOT EXEMPT FROM DEBT LIMIT: Non-Exempt Notes and Others OTHERS , Oakwood Water/Sewer - Due District TOTAL: . 950,800.00 $ 1,598,700.00 $ 1,610.00 $ 2,551,110.00 IMXMX.~~~XXXXXX******** ANALYSIS $ 1,019,858.71 2,551,110.00 TOTAL n;L CASH ASSETSs TOTAL ALL CASH LIABILITIES: EXCESS OF LIABILITIES OVER ASSETS, TOTAL OF UNEXPENDED APPROPRIATIONS: . 1,531,251.29 337,351.86 MEMBER OF THE NATIONAL BOCIETY OF PUBLIC ACCOUNTANTS MEMBER OF THE EMPIRE BTATE ASSOC. PUBLIC ACCOUNTANTS