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1985-12-31 ~ IQWN_QE_WAEEI~QER 8!lIJIT_REEQRT DgQgMfiER_~l~_l~~~ January 30, 1987 RrcE'IVED FEB 1 0 1987/ SAlE I .... !Jt1101P & VillllliEY/ll Cerllflca Public Accountants. PC IQ~_QE_WAEfl~QgR I~Lg_QE_QQ~Tg~I~ UgggM~gR_al~_li~~ AQUIIQE~~_RgfQRT General Purpose Financial Statements Single Audit Act: Internal Control Study - Nonmajor Programs Compliance with Laws and Regulations - Nonmajor Programs ALL_E!llild~ Exhibit A - Balance Sheet Exhibit B - Statement of Revenue and Expenditures and Changes in Fund Balance ~fgglA1_RgygNQg_EYHU Schedule 1 - Balance Sheet Schedule 2 - Statement of Revenue and Expenditures and Changes in Fund Balance \XAI~R_ldl~TRlgI~ Schedule 3 - Balance Sheet Schedule 4 - Statement of Revenue and Expenditures and Changes in Fund Balance Schedule 5 - Statement of Changes in Financial Position SgWgR_ldl~T!UgI~ Schedule 6 - Balance Sheet Schedule 7 - Statement of Revenue and Expenditures and Changes in Fund Balance Schedule 8 - Statement of Changes in Financial Position {SftIoII) &00L,lIitYIJI CerM/eeI PublIC Accountants, Pc. TOWN OF WAPPINGER DECEMBER 31, 1985 TABLE OF OONTENTS g8EITAL_fHQ~~gT~_EYND Schedule 9 - Balance Sheet Schedule 10 - Statement of Revenue and Expenditures and Changes in Fund Balance EED~~_EI~AMgIA1_4~~I~T~gE Schedule 11 - Schedule of Federal Financial Assistance ~QTE~_TQ_EI~4NgI41_~T4TEMEtlT~ 1&11017) &rJ'St,llilYll1 Certt/led Public Accountants. PC (Continued) I&fore &rJSuIIivon Certified Public Accountants, Pc. January 30, 1987 Supervisor TOWN OF WAPP INGER Wappingers Falls, New York 12590 Gentlemen: We have examined the general purpose financial statements of the Town of Wappinger, New York, as of and for the year ended December 31, 1985, as listed in the table of contents. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The general purpose financial statements referred to above include unaudited financial activities of the Fixed Asset Group of Accounts. As noted in Note #5, certain accounting procedures have not been initiated to conform with generally accepted accounting principles, therefore, no opinion is given. In our opinion, except for the Fixed Asset Group of Accounts described in the preceding paragraph, the general purpose financial statements referred to in the first paragraph present fairly the financial position of the Town of Wappinger as at December 31, 1985, and the results of their operation for the year then ended, in conformity with generally accepted accounting principles applicable to governmental entities, applied on a basis consistent with that of the preceding fiscal year. R~ct~lIY. ,StbAY' te,d, 1Ij1h-b~ Mark S. O'Sullivan Certified Public Accountant MSO/kec Enc:statement 4 Charles Colman BIV~' 62 East Main St., PO Box 918 Pawling, NY 12564 Wappingers Falls. NY 12590 914-855-5400 914-297-1111 ~ & O'Sullivan Certified Public Accountants, AG. January 30, 1987 Supervisor TOWN OF WAPP INGER Wappingers Falls, New York 12590 Gentlemen: We have examined the general purpose financial statements of the Town of Wappinger, New York for the year ended December 31, 1985, and have issued our report thereon dated January 30, 1987. As part of our examination, we made a study and evaluation of the internal control systems, including applicable internal administrative controls, used in administering federal financial assistance programs to the extent we considered necessary to evaluate the systems as required by generally accepted auditing standards, the standards for financial and compliance audits contained in the Standards for Audit of Governmental Organizations, programs, Activities, and Functions, issued by the U.S. General Accounting Office, the Single Audit Act of 1984, and the provisions of OMB Circular A-128, Audits of State and Local Governments. For the purpose of this report, we have classified the significant internal accounting and administrative controls used in administering federal financial assistance programs in the following categories: Billing, Receivables, Cash Receipts, Purchasing, Cash Disbursements and General Ledger. The management of the Town of Wappinger, New York, is responsible for establishing and maintaining internal control systems used in administering federal financial assistance programs. In fulfilling that responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of internal control systems used in administering federal financial assistance programs are to provide management with reasonable, but not absolute, assurance that, with respect to federal financial assistance programs, resource use is consistent with laws, regulations, and policies; resources are safeguarded against waste, loss, and misuse; and reliable data are obtained, maintained, and fairly disclosed in reports. 4 Charles Colman BIV~' 62 East Main St., PO Box 918 Pawling, NY 12564 Wappingers Falls, NY 12590 914-855-5400 914-297-1111 Supervisor, Town of Wappinger P. 2 January 30, 1987 Because of inherent limitations in any system of internal accounting and administrative controls used in administering federal financial assistance programs, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the systems to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study included all of the applicable control categories previously listed. During the year ended December 31, 1985, the Town of Wappinger, New York, had no major federal financial assistance programs and expended 15% of its total federal financial assistance under the 'following nonmajor federal financial assistance program: Community Development Block Grant Program. With respect to internal control systems used in administering this nonmajor federal financial assistance program, our study and evaluation included considering the types of errors and irregularities that could occur, determining the internal control procedures that should prevent or detect such errors and irregularities, determining whether the necessary procedures are prescribed and are being followed satisfactorily, and evaluating any weakness. With respect to the internal control systems used solely in administering the other nonmajor federal financial assistance programs of the Town of Wappinger, New York, our study and evaluation was limited to a preliminary review of the systems to obtain an understanding of the control environment and the flow of transactions through the accounting system. Our study and evaluation of the internal control systems used solely in administering these nonmajor federal financial assistance programs of the Town of Wappinger, New York, did not extend beyond this preliminary review phase. Our study and evaluation was more limited than would be necessary to express an opinion on the internal control systems used in administering the federal assistance programs of the Town of Wappinger, New York. Accordingly, we do not express an opinion on the internal control systems used in administering the federal financial assistance programs of the Town of Wappinger, New York. Also, our examination, made in accordance with the standards mentioned above, would not necessarily disclose material weaknesses in the internal control systems, for which our study and evaluation was limited to a preliminary review of the systems, as discussed in the fifth paragraph of this report. / !-S(1101 r t5 O!Jj ,//if. YIII / ~'f.'r" .'1] ."\.{).r( .4l.CI-I,Ilf,,/l."S. ~:: / Supervisor, Town of Wappinger P. 3 January 30, 1987 However, our study and evaluation and our examination disclosed the following condition that we believe results in more than a relatively low risk that errors or irregularities in amounts that would be material to a federal financial assistance program may occur and not be detected within a timely period. In the year under review, a material internal control weakness was discovered relating to adequate reliance, or lack thereof, on the representation of transactions as accounted for in the general ledger. A change from the manual system of recording transactions to a computerized system was not effectively generated, resulting in an unreliable, general ledger when compared to independent third ~~~ty source material. These conditions were considered in determining the nature, timing and extent of the audit tests to be applied in (1) our examination of the 1985 general purpose financial statements and (2) our examination and review of the Town's compliance with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures for each major federal financial assistance program and nonmajor federal financial statements and on the Town's compliance with laws and regulations. ;;;J;JJU Mark S. O'Sullivan Certified Public Accountant MSO/kec . t.;rlo,!, &/OS!/!/fLYIII / C"'~'~:"f:tJ Pl."tJilC "\..'l'unlal'rs, pc IS'edon & O'Sullivan Certified Public Accountants, PC January 30, 1987 Supervisor TOWN OF WAPP INGER Wappingers Falls, New York 12590 Gentlemen: We have examined the general purpose financial statements of the Town of Wappinger, New York, for the year ended December 31, 1985 and have issued our report thereon dated January 30, 1987. Our examination was made in accordance with generally accepted auditing standards; the standards for financial and compliance audits contained in the Standards for Audit of Governmental Organizations, programs, Activities, and Functions, issued by the U.S. General Accounting Office; the Single Audit Act of 1984; and the provisions of OMB . Circular A-128, Audits of the State and Local Governments, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The management of the Town of Wappinger, New York is responsible for the Town's compliance with laws and regulations. In connection with the examination referred to above, we selected and tested transactions and records from nonmajor federal financial assistance programs to determine the Town's compliance with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures. The results of our test indicate that for the transactions and records tested the Town of Wappinger, New York, complied with the laws and regulations referred to above. Our testing was more limited than would be necessary to express an opinion on whether the Town of Wappinger, New York, administered those programs in compliance in all material respects with laws and regulations noncompliance with which we believe could have a material effect on the allowability of program expenditures; however, with respect to the transactions that were not 4 Charles Colman BIV,.~, 62 East Main St., PO Box 918 Pawling, NY 12564 Wappingers Falls, NY 12590 914-855-5400 914-297-1111 Supervisor, Town of Wappinger P. 2 January 30, 1987 tested by us, nothing came to our attention to indicate that the Town of Wappinger, New York, had violated laws and regulations other than those laws and regulations for which we noted violations in our testing referred to above. ;;;Jj()TJLd' Mark S. O'Sullivan Certified' Public Accountant MSO/kec ISetlore & O'St,lIit 'fill Certllleel Public Accountants, Pc. 1'QW~_QE_WAffl!iQ~ I!ALA!iQ~_~H~~I D~Q~MI!~R_11~-11~~ A~~gI~ CUmn~;!iI_A~~gI~ Cash Accounts Receivable Due from (to) Other Funds TOTAL CURRENT ASSETS El~ILA~~~I~ General Fixed Assets Utility Plant Total Less: Accumulated Depreciation TOTAL FIXED ASSETS TOTAL ASSETS Ll~lLlT.l~~_AND-E~D-QAL~Qg QQRR~~I_LlAI!lLlIl~~ Accounts Payable Other Liabilities TOTAL CURRENT LIABILITIES Long-Term Debt Payable TOTAL LIABILITIES f.!Th!ILI!AL~Q~ Appropriated - 1986 Budget Unappropriated TOTAL FUND BALANCE (EXHIBIT B) TOTAL LIABILITIES AND CAPITAL TOTAL ALL ____Emru~----- $ 4,266,528.09 272,785.48 -------------- !_!~~~1~111...~1 $ 4,227,506.87 _11~~lil~!!.1!...~!!. $17,488,581.37 __!~!~Q~!1~...11 !11~!!.lil~1~1...!Q 111~Q!!.1~!Q~...11 $ 153,897.93 ____11Q~~Ql...~~ $ 944,759.15 __1~!il~!l.1!...lli !1!!.~~11~~~~...11 $ 548,500.00 __Q.~lilil~111...!!.Q. 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COI 1 Cll/ ~ I 1 ~ ~ , ~ ~ ~ ~ Cl> I '01 en enl , 1 en' ..t-i en , Cl>I ool ol Cl>I .c I .~I '" <<>1 I 1 "'I "'ol '" 1 ..... 0..... .-II COI ... I ~ '" "'I 1 1 "" "'t-i .. 1 .... 0.-<1 ..... "'I , ~ 1 I ~ - ~ I ~ - ~ ~ ~ 1 ~ '" <Dj I 1 "'I t-cot <<> 1 COI "'onI Qj <<>1 I 01 co col 1 1 col "'onI en I Cl>I "'''''' enl cot 1 '1 ... ..I 1 1 "I I 1 1 .-IC>lj "'I .oj I 1 1 1 j I 1 I I I I I 1 ...I I.... ....I 1 I ....I I ....I ....I I .... .... .... 1 ..... .... I IQWtLQE_\\:Afflt!OEn ~IAI~~t!I_QE_H~Y~HQ~~_~Xf~HOIIQR~~ A!ill.:...QlW!Q~~_It!_fYmLI!AL~QE EQR_IHE_X~AH_~~~~_~EQ~I!~H_l~~~ TOTAL ALL ___Emrn~____ ~Y~~E Real Property Taxes Special Assessments Other Tax Items Departmental Income Use of Money and Property Licenses and Permits Fines and Forfeited Bail Miscellaneous Local Sources State Aid Federal Aid Obligations Issued Transfers from (to) Other Funds $1,457,475.82 774,372.00 29,019.53 892,658.78 279,835.22 79,481.30 27,659.00 24,838.87 480,525.39 203,997.14 1,538,571.00 TOTAL REVENUE !~~l~~~!~!.LQ~ ~Xfg~~ll'YRE~ General Government Support Publ i c Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Service Employee Benefits Debt Service - Principal Debt Service - Interest TOTAL EXPENDITURES EXCESS (Deficiency) OF REVENUE OVER EXPEND I TURES BEFORE DEPRECIATION $1,841,207.27 101,110.32 58,829.15 1,010,181.99 12,852.19 175,333.33 1,184,292.73 193,554.81 556,801.12 ___!11~~Qft.L~~ !~~~QQ~Ql~.L~Q DEPRECIATION $ 232,404.55 __~l~~!!~.LIQ EXCESS (Deficiency) OF REVENUE OVER EXPENDITURES (Forwarded) $ (81,038.71) 1 1 1 I 1 I ~Qd 1 1 1 1 1 I 1 1 1 1 1 ltll ~~~I 1 1 1 1 1 ;Z;XCI.lI 1 1 1 1 ..I ~-CI.lI 1 1 1 1 t.:)~<1 1 I 1 1 .... I I 1 I I Q:lj 1 1 1 I J .... 1 .". """ .". """ """ .". ~ Q:lj I 1 1 "" "" ......1 u>1 I I 001 001 .......1 001 I 1 " " " " 1 fi~!Ql u>1 u>1 ",,,,I "" I 001 001 ..."" 001 I 9~Q:lj ..., ..., ...t-I "'" 1 ....QI " " - " " 1 1 "'I "" u>"" "'I 1 1 oj 01 ...."'1 oj 1 1 :I "'1 ... I "'1 J 1 .". """ .". """ .". 1 1 1 I 1 I I 1 .... ~ 1 1 1 1 I 1 <I.lQ;Z;1 1 1 1 ;:J~Q:lj I 1 1 ~ ~ 1 1 1 1 I 1 1 1 I 1 I 1 1 1 .". """ ... """ .". """ ..... u> ooj u>1 .... 00 0 cnI '" "" 01 '" 001 col ... ... 0 ....1 ... ...1 <I.l....1 " oj " " :;J ti J ... ....01 001 ... .... u> ...1 u> "" 0 "'0' "'1 ... 0 '" "'" u> u>1 ....~-I 0 u> 01 u>1 ... .... '" "" 0 oj -.. =>l - " " " " ~0'Ol ... 00 u>1 01 u> 0 COI ... "'1 ~QlI co ..."'" ...1 00 ... oj ... "'" Ull..<:I u>-I "'1 .... "'" u> u>1 "1 - I " " 1 CI.lI .... 1 ....1 .... -I I -l .". I """ .". """ .". """ ..... ..... 0 ...... .... "'1 ....1 co 0-001 01 .... ..., "'" t-I 0 u> '" co 001 ...1 ... ocnl "" 0 001 001 CI.l 1 " " " " " " ~ ti J 0 "'... '" "'" "'1 ... ..."" 001 co "'" 001 '" 00 co co oj 0' ... "''''' t-I ... t-I ...1 ~--I ... ...... .... "" "'" ... ...cn1 cnI ... 001 "" ~~.6l " " - " " " " ... ...... '" col 01 co oot-l .... ... "" "'I CI.l<l.l QlI .... ...... '" ....1 ...1 '" u>t-I "" """ ....1 -.<:I .... .... '1 "'I u> ....1 "'\ """ """ Q .,1 1 1 -l CI.lI I J I I I J -l ... .". I """ .". ..... ..... 0 co... 0 u>1 ..., 0 0"",, "'" .... ..., "'" """ 0 "'... 00 001 .... 00 ocnl t-I u> "'" "'I CI.l I " " " oj " " ~ ti QlI 00 co.... .... "" "" ... 0"" <'>I .... 001 col u> 0.... 0 001 "'" ... 00,""" "" ... "" "'I ~--I 0 co... 00 "'1 ...1 ... .......1 COI ... "" t-I ....~ =>l " " " " " " ...:.... '01 ... "'... 00 "" cnI ... ...0' "" ... "'I "" ~CI.l CIlI ... "'.... .... -l "" co 00"" cnI co 001 """ -.<:I ... ... 1 "" ... ......... "" I -l QCJI 1 I 1 I j CI.lI 1 1 I 1 I -l .". I """ .". """ .". .... ... ..... 0 ..... 0 00 0 ... oj "'" U')Q)U')NU"J"""m "'I ... "'1 0. "'" 0 ...... .... COI "" ~C":)-tCOC""lCf)Q ..., .... -I Cl> :;J~ 1 " " . " " ... ;:JCIlI ... ....... ... ..., 001 t-c:nCJ)~q~>ooCJ) t-I '" cnI -;Z;-I "'" ... 00 0> 00' 001 Lt)CONU')CD"""""" """ ... "'1 .. U~ =>l '" ....... 0> "" "'I ct>ClOClOU?t-,"""C .... ... """ ~;> '1:11 " " - .. .. .. .. .. .. " " ..c:: ll. ~ .. ... co", ... 001 ..., t-~COCDcnC(N "'" ... t-I .... CI.l~.<:I "'" u> ... 0 ....1 ..., U')C'?1l')U') co.... cnI ... "'1 .,1 ... -I "'" ... '""" ... "'" ..... CI.lI '1 1 I ~ ~ 0 -l .". """ ... """ .". .... ... ..... os 1 0 000 u> t-I "" .... co oj ... "'1 0. 1 0 ....... '... oj "" '" ... "" 0 oj 1 " " " " .... 1 ... 00 00 ... 001 001 ... ... cnI .... ~ OS >I 00 u> 0 ... "" 0>1 00 ... ..... ... ... "" co co... ... "'" cnI .... co 001 00 001 bll ~ " " " " Cl> '" "'0 00 t-I 001 00 00 "" ... t-I .... bot '" co ... t-I "'" 00 0> 001 u> ~ c: ...j 00 -l cnI 00 cnI =9 1 1 I I I 1 1 c: , .". """ .". """ ... .... OS 1 1 CIl I ..... ... Qllll I 0 ...co 0 "" ..., .... co co...u> "'" '" 0>1 OS si~ 1 0 co", 0 "'" ..., ... u> ............ """ 0 oj I " " " " .. ~.. QlI ... ...0 ... "'1 col '" 00 "'....0 "'" co "" .... I.... bot 0 ....... co "" 001 00 ... ... '" u> "" ... -001 c: ~::l"" '" 00 u> 0 0>1 01 0.... "'u>'" .... 0 01 Cl> 0-1 " " " " ~ 1 -I ... ...... 00 "" u>1 ....... .......... "'1 '" 0>' ~IC:.~I co u> ... oj "" 00 u> ... 00 ... 001 ... "'" 0 sB "l .... .... .... "'" "'" ... ~ -l U -l I I I 0.... I I I 1 1 1 .". """ .". """ .". .... 1 1 '1:1 1 I ::l 1 1 ...: I 1 ..... 1 1 ... ......'" 0"'0 ...1 01 0'" Lt)"""C'I)'"'lt'Cl <'>I ... "'1 CIl 1 .. 00 u>u>o 000 "'" 001 0... ccnCOC':l<0::f4 cnI .... -I ..c:: 1 'Ol " " " " .... 1 ,~, u> "''''0 "'....0 "" "" 0"'" CNOOt-t-- 001 ... "'" 1 ~ 00 ...."'... u> ... u> ....1 "" ........ """Lt)U')ctO oj ... ..., 1 .... 0... co cooo t-I col 00 MCcn"NU') "'" u> "" 1 ~ " " - .. ... .. .. " " 1 0 "'...... ... co u> "" cnI ...0 C'lMCt-t- 001 00 001 I '"'l 0 ... ... ... ... -l .... .... .... '" 00 co "'1 ... "'" .... ... 1 ..., u> t-I -l I 1 I J J 1 1 .". ... .". .... IQWH_QE_WAfflHOER ~IAIgME~I_Qf_R~YEHYE~~-EXfEMQIIQRg~ ~_QHAHQg~_lH_rYHD_R~~QE rQR_IHE_XEAR_E~g~~DEQ~~gn-l~~~ TOTAL ALL ____[llliD~____ EXCESS (Deficiency) OF REVENUE OVER EXPENDITURES BEFORE DEPRECIATION $ (81,038.71) QIlm!L~OE~_l~_[llliD_I!AL~Qg Prior Period Adjustments Liabilities Paid from Appropriations Obligations Issued FUND BALANCE - January 1, 1985 FUND BALANCE - December 31, 1985 (4,429.90) 571,581.12 (1,538,571.00) _~...2.ti.2....Q1Q...~~ Ll...2.Q~...QlZ...QQ I t-l t-l 1 CO! CO! I oj oj ...1 001 COi ;;'i 001 0\ 0\ t:lH u>l u>l ~"O .........1 oj oj I" :Z;~OOI t-l t-l 1:0 ...-Cf.li C</ C</ H" 0....<1 C</ NI .....~ 1 oj oj lllI'" 1 ~I ~I ...." I .... 1 iI9I ~8 f4~ I 00 0\ 01 1 00 0\ 0\ 1 oj oj 1 "'.... cnl C</ 1 ~... CO! .- NI 01 1 ....'" t-l '"'" I oj oj I .... .-1 I -i -i .... 1 iI9I I I 1 E-< t\ 1 I oot:l:Z;1 I ;:>~~ ~ ~ I 1 1 1 I 1 .... iI9I ..... 00 <'>1 cnl 01 ~ t-l '"'" 00.-<1 oj oj :;j ti J '" 01 COi '" COi ....1 E-<r::I..... 0 u>l 001 -,.., :ll oj oj ~~"gj ~ C</ COi ... enl '"'" Ull..<=I '" ~I 01 .,1 I oj 001 I ~ -i .... ..... ... 0 t-l u>l t-l '" 0 cnl '"'" 00 I oj oj ~ ti J '" ... cnl "" ~ en cnl ~I ...-..... 00 ... 0\ C</ ~~.g: oj oj 00 00 001 CO! OOOOllll .... '" cnl <'>I -.<=I ... .... C</ C</ t:l .,1 oj oj Cf.li "'I :I -i .... :;j ... 0 ot>l <'>1 00 1 en 0 "'I enl E-l ~~~ ... ... "" CO! oj oj ~oo Glt '" ... ~, 01 -.<=I ... 00 "'1 <'>1 t:lCll .... t-l enl Cf.li I 1 -i .... I iI9I ..... ... C</ ... COi enl .... I .... ~I NI 0 ...1r::1 I oj oj a. ::s~~ en NI <'>, ., <'> ...1 <'>1 .... Ur::I :ll ... ~I NI r::I >"01 oj oj ll.r::I Cl>l ... <'>I 001 OO~.<=I ~ COi .-l ... Cf.li 1 I -i .... I iI9I ... 0 ... I I .... I I ~ 0 <OJ C</ OS I 1 0 0 ....1 ....1 a. I >I oj oj I "" .... 0 "'l NI I 1l ... '" ot>l '"'" OS 1 '" ... cnl enl .... 1 III oj oj bD I .-1 ... ~ ....1 "'I ., 1 ~ '" .... ~I enl ... 1 1 C</ ....1 " I I I I I I .... I iI9I 1 I " 1 I OS I I I" I ..... ., ~"O 1 en 0... ...1 ~I .... I.~ I 0 en .... CO! t-l OS 1m CllI oj oj ~...". CO en .... 01 "" m 1:0 011 ~ ...'" COi u>l ... ...1l0-l 0 ~'" 0\ cnl " ;;'il,,~ " " ., en ~<'> NI .-I ... ~CO <'>1 01 :Z;IO I NI C</ 0 ~E- "'I "'I I I .... <'>1 C</ ., I CllI oj oj .c 1 "01 ... NI 0\ E-< 1 .-1 ~ "'I '"'" 1 ~ '" COi ....1 1 " oj I ~ '" CO! 0\ I ... '"'" enl I "1 ""i <'>1 I I .... I J 1QWM-QE_WAfel~QER 11~~Q1L~llliEI ~eEgIA~_REYEMYE_EYND OEgEMl1ER_~l~_li~~ AliliEI~ QIDYU~~I_Alili~Ili Cash Accounts Receivable ___1'QIAL___ TOTAL ASSETS $488,656,26 __~i~~QQ...JLQ. i~~~...iQZ..a.2.Q LIAl11LIIl~~_AMD_EYHD_l1A~~Q~ QQRR~~I_LIAl11LIIIEli Accounts Payable i_Q...1~~.a.i1 E1lliD_I!AL~gE Appropriated 1986 Budget Unappropriated TOTAL FUND BALANCE (Schedule 2) TOTAL LIABILITIES AND FUND BALANCE $ _~lQ.~2.~~.a.2.i lllQ...2.~,;!.a.2.1! i~~2....iQ2..a.2.Q. .-41 1 I ~ '""' ~ ~ ~ UJI I ..... ...oj ot .-l COI g>-<l ~ ~ ~ ~ ~ C'l <'II t--j on! U>l <'II lI.l!l <"> <">1 01 <'Ii <'Ii <">, I '" :l ,...q ....1 U>l :l .... "" "" ~ ..-.j 1 ..-.j ..-.j ..-.j C'l <'Ii 1 <'Ii <'Ii <'Ii >-l U>l '" COI I COI COI "'I UJI ..... .-<I ,...q """i .-<I Zl ~ -i -i -i -i 81 .... "" "" .... 1 "" "" I ..-.j 1 ..-.j ..-.j ..-.j ~Ot '" COI I COI COI "" PlZl '" COI , "" COI "'I ........ ~ 1 ~ ~ ~ .....H C'l <'II 1 <'Ii <'Ii <'Ii pUJI ... "'1 I "'1 ..... ..., O'~ <"> <">1 "'i "'i <">1 <H -i 1 ....1 -i -i 1 .... "" "" "" "" 1 '" 1 COI <'Ii t--j t--j COI 1 C'l 1 <'Ii COI "" COI <'Ii 8i~ 1 ~ ~ ~ ~ ~ ... 1 ..... "'i ot 01 "'1 ..... 1 .-<I "'i COI COI ...... '" , COI COI COI COI COI ~ 1 ~ I ~ ~ ~ 8"", '" 1 on! ...1 ...... "" ..... 1 ;;'I J ....1 ;;'I ~ 1 .... 1 en 1 C'l 1 <'Ii 01 <'II <'II <'Ii Pl~~ I .... 1 ...... ..,; 0,..1 t-i ,...q , ~ ; ; ; ~ o ..... 01 '" 1 on! "'i COI COI U>l ~<~~ c 1 01 "" ot ot 01 0,.. , t--j , COI cot t--j P.1~ r.<.l ~ 1 ~ 1 ~ ; ; o iJ~ I 0,.. I 0,..1 , 0,..1 0,..1 0,..1 .... I ...oj 1 ....1 ;;'I .-41 .... lI.l , .... I "" "" <nI ... 0 "" '" ... c , ot 1 ot ot OJ en 1 '" I 001 I COI COI COI 0.... 1 I ; , ~ ~ ~ .<:: ~""'H 0,.. I t--j 1 0,..' t-i 0,..1 .... enll.ll 0,.. 1 t--j , t--j 0,..' t--j ~OPI '" I cot , COI COI COI ..... ~~~ ~ 1 ; 1 ; ; ~ 0 0,.. 1 0,..1 1 t--j t--j 0,..1 o , ... I ..., 1 "'1 "'1 ..., .... ~ 1 .... 1 .-41 1 ...oj ...oj .-41 ... .... 1 "" "" .... 1 "" "" '" "" ..... '" ... tc I tel I COI COI cot blI ~J 0,.. , t--j , t--j t--j t--j '" I of I ; ~ ~ .... PlOt 0,.. 1 0,..1 I t--j t--j t--j c ~~ ..... I ...oj 1 ""'" .-, "'i <">1 '" ... I "'1 1 "'1 "'1 "'1 C'l I <'Ii I ...., <'II <'II '" .... 1 "" "" "" "" ... '" III .... C , '" 1 U>l 0>1 COI COI onI '" ....18 c I ot <'Ii t--j t--j ot ~ 1 ; of of of of Pl.... '" 1 "'1 ...1 0>1 0>1 "'1 0 PlH tc 1 cot ..., ,...q .....1 cot U ~61 tc 1 cot 0>1 t--j t--j COI ~ 1 ~ " ~ ~ of en...oj '" 1 COj .-<I COI cot COI ..:lI - 1 "" "" .... I "" "" '0 " < '" I MOl "'i "" t--j t--j "'i .<:: ,"01 ..,; ...oj <'Ii <'Ii ..,; .... ~PlOt . of of of " ~ of ~~ C'ltel "'I COI OJ ot COI <lOot 001 "'1 ..,; "'1 COI PlPl~ o,.."'i ot t--j "'i ">1 01 0> ~ ~ " ~ ~ ~ of PlPl .....,; 0>1 <'>l "'" on! "'I "'~UJ1 ~, COI J _"'I :l :l , "" IQWM_QE_WAffl~QER ~IAI~M~~I_Qf_REY~HQE_ANO_EXfEHOIIYRE~ AHO_QHAHQE~_lH_fYMD_~AL~gE ~fEQIAL_REYEHQE_fYHD fQR_IHE_XEAB_EHDg~-DEQEM~ER_ll~_li~~ REYEmJE Special Assessments Use of Money and Property Licenses and Permits Federal Aid Transfers from (to) Other Funds TOTAL REVENUE gxfE~DlTIIRE~ General Government Support Public Safety Health Transportation Economic Assistance and Opportunity Culture and Recreation Home and Community Service TOTAL EXPENDITURES EXCESS (Deficiency) OF REVENUE OVER EXPENDITURES FUND BALANCE - January 1, 1985 FUND BALANCE - December 31, 1985 ____IQIAL___ $ 23,924.00 56,173.48 79,481.30 203,997.14 _.Lll~~~.8.1...~Q) !_1!i~i.8..8....a.2. $ 57,657.45 33,889.39 58,829.15 59,554.82 9,799.25 60,448.34 __111~.Q.ii...Qi L!i2.~1.2.1...ii !.L1!1~.2..ai...ll) !_l~l~!l.2....i~ L~l~~.2.al....2.i "" I I ~ ....lI ~ ~ I 00 C>I '" "'I ~ ..... .- U>I 00 ~I ..." '" I oj oj oj oj ~~ ~ 0 ~I ..., ""1 0 ~I U>I 00 001 U> U>I ..., "'I "" '" O>l '" co! ..., .-I I oj oj .J I 1 .- ...,"" ..... ~ cot "" ..., 1 ""1 00 ~ "'''' 001 ~ ..... .- ..., U> t- "" '" .-I g t- , t-I '" ..... ""..., ~I ..., ..." cnI 0 , C>I ..., ..., o U> "" 00 C>I .-l 8l ..., 1 J ..... ~ ..... .- ..." 001 1>::01 00 1 001 ..., t- 01 t- "'I 001 i"!;Z;1 1 oj oj oj oj r..-I '" I "'I .... '" O>l 0 "'1 "" -H ..... 1 .....1 U> ..... co! U> "'I ~I PCf.l1 ~ I ~I ..... U> co! t- 01 "" Ofi"!1 . 1 oj oj of -i <H U> 1 U>I t- t- ~I ....1 1 1 .... , "" ..... "" -i I 1 ... 1 <ffl ... <ffl ... <ffl <ffl I .....~ U>I ~ ""i '" "'I ..... 1 "'''' 001 "': ~I U> ..... co! 8~~ oj oj oj oj ...,'" 01 '" cot U> <OJ C>I "''''' "" 00 ooj '" ~I 001 ....'" "'I ..... .-l oj oj of oj 8~ .....'" 01 .., ...,1 .... t-l ~I ;:j ..... ;:j ....., ~ I ... ... ... <ffl IQ\ffi.-Qf_WAffl~gER I!ALM!Q~_~HlmI WAI~R_Ol~I1UQI~ OEQEMI!gR_!l~_l!~~ A~~EI~ Q!lliRE~I_A~~EI~ Cash Accounts Receivable Due from (to) Other Funds ____IQIAL____ TOTAL CURRENT ASSETS $ 325,098.71 87,859.62 __l!Q.~!!Q.a.~Q .L_~~i~~!.a.a.~! fl~ILA~~EI~ Utility Plant Less: Accumulated Depreciatio~ TOTAL FIXED ASSETS TOTAL ASSETS $4,310,014.49 il~l!~~!~~.&.Q.Q.) !~~ll!~~~Q.a.!! !~~Q.l!~!2.!.&.~~ Ll~lLlIlE~_AND_f~D_I!AL~Qg CURBE~I_LI~lLIIlg~ Accounts Payable $ 23,481.90 LONG-TERM DEBT PAYABLE _2.~l2.Q...Q!Q.&.QQ TOTAL LIABILITIES !2....1!!...~ll.a.!Q f!lliD_I!AL~QE Appropriated - 1986 Budget Unappropriated TOTAL FUND BALANCE (Schedule 4) TOTAL LIABILITIES AND FUND BALANCE $ 119,000.00 ___~.ll.a..a~l.&.i! !__!~Q.a.~~l.&.!~ !!.a.fl!.a.!2.!.&.~! "" , , .. 0-<1 =l 'tlI .. .cl <>I CI.lI ....lI .. .... "" I "" "" "" oot 0' "" ....lI "'''' ",. I ",. 00 001 00-1 0-1 ",. 0-<1 oj I oj oj oj oj oj ::I:l 0'" 01 I ot '" ",. 0....1 ..... OJ , t- .. 0' I 01 .... ..... 0"" ",. OJ a: 000 COi I "" .... '"" 00-1 0-1 COi oj I oj 1 . of of of H ....'" 01 I 01 1 "'<<>1 ot OJ ~ .... Nt I Nt 1 ....1 ... Nt .... <Ill .... <Ill <Ill .... <Ill <Ill <Ill 1 '" .. 00' 00....' "'1 ... '" OJ ",. 00-1 0-1 "'" 1 "'t- 0-<1 "" t-I <<>I 001 00 ot 001 oCOi "" 001 ~I oj oj oj oj oj oj oj oj oj 1'::1 00 .. ....1 oCOi 01 0-<1 t- OJ 0-1 0"" "'" '"" ; .., t- ...., ....0-<1 COi OJ .... OJ 0-<1 0001 001 OJ "'.... 0-1 .., t-' ",. .." .., '"" ..... 0001 001 "" " . " " " oj oj . " oj " t- t-j oOj "" t-j COi COi "'... t-j t-I 00 001 "'",. "" Nt col 001 ....<OJ ..,1 Nt I .... ...I ::''1 ... :I 1 ;j ....1 ;j :I ..., .... '"' 1 0...."" ..... t- "" "" <<>I .., OJ "" 0"" "" <OJ I ......t-j OJ "'0-<1 ",. ",. .... OJ '"" 0..... "'1 ",. . oj oj oj oj oj oj oj of oj oj 1'::1 ''''''OJ "'" "'001 ...., .." ... OJ ..... 00>1 0>1 "" ...:l~1 "'t-t-j ....1 "'01 "" t-I '" ..... COi ot-j t-I t-j <01 O. col Nt 00001 0' "'" .., 0-<1 ..... ot-j t-j "" r::~ . . " " . " " " oj " . of " " .... U') C":t 001 t-j ",t-j "'I "'I 0 ",. ",. oOj 01 <OJ .. Z"-l 0"'..... OJ ...."', ...., "" .. .." ",. oot OJ ",. 0 tl~ .. '"" ..... 0001 t-j '"" ....1 ...., ....<OJ t-j '"" Co 1 1 . " " " oj of 1 I " ., ~I 1 I "'0-<1 ""I "" ... "'" I I "" .. 1 I '-i 1 I ...I I ...I I .... <Ill .... I <Ill <Ill .... I .... <Ill '" ..c: .... ... ~ 0 1 M N t-I 001 "'....1 "" OJ .... 01 ...., "'I <OJ OJ rnl t-"'o-I OJ r::l 0) M MI COi ......,1 t-j t-j '" <t>l ...., <OJ "'" t-j Co t-ot-j 01 ..001 .." ..... '" 001 "" 0>1 COi ..... 1 . . " " . " " " " " " oj " ....lI ~ (0 1"""'41 "'I ....<<>1 ....1 "'1 t-' 001 ....1 ...., ""I OJ ....lI '-i J "''"'' ....1 "'I "" "" '"" '"" ",. .. ~ I ....'1 I ...I I I I bll .... I ..., <Ill .... .... ..., <Ill ., .... <: <: OJ oJ "'''' "'" "'..... <OJ ..... t- 01 t-j t-j t-j ....1 00'" ",. co t-I 0-<1 <OJ co 01 001 t-j t-j <OJ ., 8l oj oj oj oj oj oj of oj oj .. ..,'" 01 ..0-1 "" ",. '" 01 "'I 001 001 ",. OJ ~ .. '" "'I .... COI "'" ...., co 0' 00\ Nt Nt '"" ..,.... t-j .."" "'I .." .., ...., t-j ",. ",. .." '" ~I of . " oj " " oj " " . " .... ~I .. .... "'1 "''''I <OJ 01 .... "'I t-j <OJ Nt ot <: ....lI ........ Nt "''''1 "" co, "'1 "" ..... .., COI ., "" 1 '-i I I I I I I ~ 1 .... ..., .... I <Ill <Ill .... I <Ill .... I <Ill <Ill 0 U 'tl '" , ....0 ..... ..00\ ....1 001 co OJ co, ot OJ 001 < oJ "'''' ",. ....01 ot ",. '" OJ "" 0>1 "'I ",. oj oj oj oj oj oj oj oj oj ., 8l 0.... "'I ....",. "" '"" co OJ 001 <OJ <OJ 0-<1 ..c: 000 00\ ......,1 t-j <<>I t- OJ t-j 001 001 "" .... ~ "'''' 0-<1 ........1 O>j ....1 '" <<>I '"" "" "" '"" oj . oj oj oj oj oj of oj oj .., t- '"" '''OJ ...., "'I ~ "'" .." "'1 <<>I 0: J ...."'" Nt ('), "'" '"" '"" "" ....'1 1 ...I I J I ...I ...I , .... ..., .... .... IQW~_QE_WAffl~QER ~IAIgMgHI_Qf_RgygHQE_AMD_EXfgNQIIQ.Rg~ M!ILQI:W!QE~_llLfYmL~ALA!!gE WAIgR_I21~TIUQI~ fQB_IHg_XgAB_g~DgD_DgQgM~~R ~l~_li~~ RgygHQg Special Assessments Departmental Income Use of Money and Property Miscellaneous Local Sources Transfer from (to) Other Funds TOTAL REVENUE g~gt!UlTImg~ Home and Community Service Debt Service - Principal Debt Service - Interest TOTAL EXPENDITURES EXCESS (Deficiency) OF REVENUE OVER EXPEND I TURES BEFORE DEPRECIATION DEPRECIATION EXCESS (Deficiency) OF REVENUE OVER EXPENDITURES QIHgR_Q~Og~_lN_f~D_HALANQg Liabilities Paid from Appropriations FUND BALANCE - January 1, 1985 FUND BALANCE - December 31, 1985 ___IQIAL___ $333,058.00 299,606.96 17,341.32 18,804.80 _i1!~';!B.~.a.B.~) iQ.~1!~~2.~.a..2.~ $263,227.80 182,280.00 _l~Q~l~li.a.1!Z ili!L~~Q~.a.a.1Z $ 63,771.51 __.6.1!~liQ.6..a.~.a $(25,796.92) $182,280.00 _ll~~.al~.a..6.~ i!L.aQ~.6.lil.a.1!~ "'" I 1 GJI .-<j =4 'Ol GJI .=i t>l <IJI ....1 t-cno~1 NI ... <'>1 en en '"" 01 ...., ~(OoCOl <'>1 co COj .... ... NI t-I ..... ~ ~ ~ ~ ~ :r.: t"""t (Q 01..,.' <'>, t- t-I .,., .,., enl ..., 0)<<)0(1')1 NI ... <'>, CO CO 001 ot>I ;IiI co U),....j ~I .... ... <'>1 t- t- "" t-I ~I -i ~ ~ ~ ~ CO 1 "'I ", ot>l ... <'> <01 <:>1 J .. I NI .. NI .... ... ~I .... I "" .... "" .... .... "" "" I <:) co "l:t' 0""1 "'1 ~oMI ...1 <:> co, co <:> <'>1 t-I I o~coool <'>1 .....<:>.... NI en t-I co <:> 001 enl f><1 ~ ~ ~ ~ ~ ~ ~ P=:I Ll)ClOt-OCDI col t-O""I .... CN t-I <:> <:> ...1 <'>1 01 o U') CD 0 U')l ot>I CO 0 01 t-I ..... ot>I t- <:> ot>I COI al ocoU')~ci COI ..... ..... enl .....1 ... NI ", ..... <'>I COj ~ ~ . . ~ ~ ~ ~ ~ ~ ......... ..., 01 ......... t-I <0 t-I <'> .. COl t-I ..~ .....1 :1 ......... NI ..... I .. ..... ...1 ...1 I -i I ...l I ;:l ;:l .... I .... - .... I 0"'" U) ocol "'1 ..<:>,"" <'>1 ..... '"" <:> <:> <'>I "'1 p:;j o CO C"? CO""I NI co<:>NI 01 .. COj co <:> 01 "'1 ....~ ~ ~ ~ ~ ~ ~ ~ ~g ..,.cnN""~ 01 ClOOMI ... co enl ..... <:> '"" "" Q')MClOO~ COj c:nMMI CO! ..... <'>1 .. ... t-I t-I .... E-<-i McnCOU')t-! "'" .....",COj COl ", "I t- en ot>I t-I ... Zl>.I . . . ~ ~ . . ~ ~ ~ ~ ~ 0 tJ~ t-N1"""lOOt-t COI CO"'NI ..., ... t-I <'> ... 01 01 c. cnc.,-t..... 1 <'>I co CD MI COI .,., "i .. '" 001 01 ell ~I .. .. I ot>l .............. "'1 ..... ",1 t-I ... 1 .... I "" .... "" - I .... "" "" '" .c .... ..... 0 ,.., l <:> '" CO "'I ot>I ..<:>COj 01 .,., col '" <:> t-I CO! .... f><1 <:>.....<:> 01 .... ...<:>ot>I COl .. NI '" <:> '"" '"" ... f><1 ~ ~ ~ ~ ~ ~ ~ Cll ~ ... t- '" "l'l <'>I a..noMI COI .... <:>1 ... <:> "l'l COj c. <'> CO <'> <:>1 ot>I ..",COj ot>I en <'>I <0 ", .-1 "'1 .. ot>l t- ... t-I COl ....1 ~ ~ ~ ~ ~ ~ ~ Cll ..1l ........ NI ...1 ","NI <:>1 .... .....1 .. .. COl ...1 ... t- '" COI COj ~ool "'1 .... NI .. <:> ot>I t-I ... 01 <:> ....... ... '"" en<:>ol COl .. <'>I ~ <:> COj t-I Cll 81 ~ , ~ ~ ~ ~ ~ ", ..., t- t-I COI t-<:>ot>I NI ", ",1 '" <:> COl COl '" ~i CO co .... 01 t-I <o<:>COj "" .. <:>1 ..... <:> 01 ... .... ... en .. "l'l ... co CD col ....., ..... ...1 t- <0 ... ot>I l': l41 -i ~ . ~ ~ ~ ~ ~ ell f><1 ........ I col co eN .....1 <'>1 .... NI <:> .. COl NI ~ ....1 .... ....1 ..... I Nt ..... I ..... ... "l'l ~ .... I "" .... 1 "" - I .... I "" 0 U '" '" -0: ,.., ell 1 <:> ..... t- co, <:>1 ClOool col .. COl ... <:> CO! 01 .c oJ <:>.......... NI <:>1 t-ool t-I .. "I '" <:> COl "" ... ~ ~ ~ ~ ~ ~ ~ 81 <:>......... ....1 NI 00.01 <:>1 ..... ",1 ", <:> CDj NI ... co", ...1 ...., (1')0..,.1 t-I <0 ....1 .. <:> ot>I COl ~ <'> t- OOl COl eN IN '1''''''11 ot>l .... .... .. .. ot>l "" -i ~ ~ ~ ~ ~ ~ .. ". I "'I N..........I ...1 ", .....1 ... CO\ ....1 q ..... I ;:l ..... I "'"" I I ;:l - - "" - .... IQ~_Qf_WAffl~QER ~IaIEME~I~f_QHAMQE~_l~_fl~AHgIAL_fQ~lIIQ~ ~AIEILOl~:rnlQI~ fQR_IHE_XEAR_E~E~_OEgEMHER_~l~_l~~~ ~Q~gE~_Qf_WQRKI~Q_gAfllaL: Operations: Excess (Deficiency) of Revenues Over Expenditures Add: Liabilities Paid by Appropriation Net Income from Operations Items Not Requiring Working Capital Depreciation WORKING CAPITAL PROVIDED BY OPERATIONS . Y~E~_Qf_WQRKI~Q_gAEIT~L Reduction of Long Term Debt - Net TOTAL USES OF WORKING CAPITAL NET INCREASE (DECREASE) IN WORKING CAPITAL ~ET_gHAMgE_I~_~QRKl~Q_gAfITAL_~gQQ~I~ Cash Accounts Receivable Due from Other Funds Accounts Payable Retained Percentages, Contracts Payable NET INCREASE (DECREASE) IN WORKING CAPITAL ___IQIaL____ $(25,796.92) _1~1~2.~.Q...J!..Q. $156,483.08 !_~~~~Q~...!a !2.!Q.,..Q.~l...~l !_a!...11Q....Q.!!. !_~!...2.1!!....!!.Q !2.11.,..a!1...~1 $ 86,741.23 (11,443.61) 148,670.73 (17,378.92) ___~...2.~2....Q~ !2.11...~!1...~1 .". 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E-< III '0 III ~ I -l Q)..... c .- 0 :z. 0-11 ~~ UI -I:: bD ~~ ;0:1 P:::I ~ ;:l.- <I"" .o;:l .. ~ ~ .,.- "'... ::<: HI:: 0 0 CCI~ Q)+-, E-o~ Eo- -I:: ~ 1 .......... cu p:::.- ~ ~10-1 ~ .... ..... c..J:J CI) ~ 0 lIl.oz ., ~ Q.) cu = () Z ZI 0" ...1Il UI... CJ.c >a I-t ......~.- 0" 10 ~ Q)+-, CIS G.J ~~ ~ 0-1 ZOo I::ll P:::Op.,p., III ZI= 010 ., .,0 -10 ZI UJ8f1l"C ~I'_ Ill" 6 ~:: .... +-'O+-'CLl I -+-I C) '0 ell I c: 1-0 C C r>..1.. "'0 ... 01" ~ ::s..... ;::s.... OI"~< .... ~I;:l 0.<:: 0 0" I III 1'0 ~""IIl"'" 0010. r>..11Il (3~~~~ ~IO 01P::: UI I I ~ CI.lI E-oI ~I CI.lI ~I DI ZI IQW~_QE_WAfflHQ~R I!AL~gE_~HEEI gAflIAL_fBQlEQI~_EYMD OE~I!ER_~l~_li~~ A~~EI~ CURRE~I_A~~EI~ Cash Due from (to) Other Funds TOTAL ASSETS Ll~ILlIlE~_AMU_EQHP_~aL~gE QYRRE~I_LIAl!ILIIIE~ Accounts Payable FUND BALANCE (Schedule 10) TOTAL LIABILITIES AND FUND BALANCE ____IQIAL____ $1,638,860.39 __.L~.Q.l~ii.a.a.!ti) $1,137,366.50 $ 120,750.31 HIGHWAY ___~YMf____ $139,133.19 $139,133.19 $ _l~.Q.l~~~l~.a.li -1.ai~l.a.a.a.li $1,137,366.50 $139,133.19 ..-.j I I ..,..,1 I I "" t-t-l I I Q>j P::I oj I I I ~~ 001 I I t-t-l II II Qlj "''''I 01 01 -i E-<-I . oj II II :>I ZI>.I CO col I I '01 tJea ........, I I Qlj -.-1 enl enl 1- oj oj oj ''''~I .... ....1 ...., ...., IE-<~ .., .." .." ~ 18 "" "'" "'" "'" I 1 1 E-I I 1 I ~lg I I .,. iI9l .,. 1 iI9l UI .1 ~I P9 ~I ...1l UI I -i ~ .., I ~ "'1 "" :I:i ClI CO I COl COl COl ~I -i I oj oj oj >1 ~i .., "" .." "" 1 "" I "'" "'" eo! I ~I en I 0>1 0>1 enl ~ . I oj oj oj 1 "" 1 "'" "'" "'" I .,. 1 iI9l .,. I iI9l 1 t- I t-I t-l t-l ~ t- I t-l t-l t-l P:: c.:lI I oj oj oj ...:0:<1 t- I t-I t-I t-l E-<~ZI U') I ll>\ ll>\ ll>\ ~~-I en I Q>j enl en' lJ~ . I oj oj oj "" I "'" "'" "'" 9 - I .-\ I>. ~ .., 1 .." "" I "'" .... el>.~ . 1 oj ... CO I col 0 ... I "" Q. ::;; I - I .,. I Ql ... III &. .... E-< 1 ",COl I I I Z I "''''' I I ..... ~...., . oj I I I 0 el~" 00 001 "''''' II II II .... ~~~ ........1 01 01 01 ... . oj II II II '" ......, I I I Q. "''''I ..J I I ~ I ....." I I _-i .,. I iI9l '" ... be Ql .... = = I 0 I ~ - enl ~ '" ~~ "': I .., COl I oj Ql 0 I 0 0>1 ... ..< 1 t- I U') -I '" "<1 0 I t- "'1 ZIIlI . I oj III ~ .... 1 0 .." .... g~: "" I "" 01 = en I - ClOI Ql I - I .,. I ~ 8 ~ '0 1 ....01 ...., ~ " ~ I "'ll>\ -I < <..., . oj oj ~~ U')U')I ...., Ql "'....1 -I &. ....."'1 COl E-< . oj oj ;tl 1 en 0' en' I .,.1 .,. 1 IQW~_Qf_WAffl~OER ~IAI~ME~I_Qf_REY~HYE~AMO_EXfE~lIQRg~ AHD_gHAMQE~_l~_fYHD_~ALAHg~ gAflIAL_fRQsIggT~_fmrn fQB_IHE_XgAR_E~Dg~_DggEM~gR_~l~_li~~ ___IQIAL____ REVENUE Use of Money and Property Obligations Issued Transfer to Other Funds $ 67,007.65 1,538,571.00 ___lZ.Q.~!LQ.Q.&.QQ !1.&.1~Q...~1~.&.Q.Q. TOTAL REVENUE EXPEND I TURE S General Government Support Transportation Home & Community Service $1,185,423.41 104.78 ____2.Q...ii~.&.QQ !l~2.QQ....Q.Z~...li TOTAL EXPENDITURES EXCESS (Deficiency) OF REVENUES OVER EXPENDITURES $ 524,055.46 i__.4i2....QQQ.a.1~ FUND BALANCE - January 1, 1985 FUND BALANCE - December 31, 1985 !l...QIQ...QIQ...li HIGHWAY ___DJlMf____ $ 562.19 138,571.00 il~i.&.l~~.&.l!t $ i___=Q=____ $139,133.19 !_--=Q=---- !l~i.&.l~~.&.li I 1 1 I "" I I I OJ g~ I I 1 .-4 I I I II II I II CIli OJ 01 0 01 -i II II I II ::II ZP.I I I I '01 tl~ I I I CIli I I 1 .<::I ~ I I I <>I .... <191 .... <191 .... <191 Cf.lI I~ I '" "" 0 OJ '" "" C>l IA I .., "'1 0 OJ <0 "" enl 1- ~ ~ ~ ~ I"'~ 0 C>l '" "'I .... "'I ...., ,.... OJ .. "" .... ...., .. "" "'1 18:1 .., "'1 0 01 ... "'I "" 1 ~ ~ 1 E-<l 0-11 I ... J <0 <01 I ZIZ.... 1 I ~I~>' .... <191 .... .... <191 <191 ~~ I u, l .., <-l ..,1 >I ~ .... ....1 .., "'1 .... .." NI I .., "'1 '" "" <0 "" "'I I ~I 1 ~ ~ ~ 1 ~ I '" :1 '" COl NI 1 1 I I I .... <191 .... .... I <191 I ... <-l 01 oj .., 01 <-l ~ .. "" 01 oj ... "" <-l I>:: 01 ~ ~ oj oj ~ ~:'::l 1 oj oj ~ ..1 I ....1 .... "'1 9 .... J .... I J .... 1 z:l I 0 oj 01 01 0 <-l <-l ~ I 0 oj oj oj 0 "'" ...., z ~ ~ oj oj oj ~ - OJ <0 (OJ <-l <-l .... (OJ "" O~<1 .... ....1 .... ....1 ... oj "" Po. ~ 0 oj "'1 "'1 .. "" "" ~ ~ ~ ~ ~ .... APo.~ .., <'>I "'I "'I <0 "'" COl ... I .... .... .... "" <'>I 0 i 9 I I 1 I I 0. .... <191 .... <191 .... I <191 4> ... Ul .c .... ~ I I I I I Z I 1 1 I I ..... ~.... I I I I 0 ~:<:.... ~~ II II II II .... ~~~ 01 oj oj oj ... II \I II \I co 1 I I I 0. I I I I :<: I I - I .... .... .... <191 .... I <191 co ... bD '" .... c I "'l:t'COI ...., .... ...., .., <01 a>l c I ....ooj .... .., <'>I 00 01 COl co A oj oj oj oj ~ ~ oj ..,ooj "'1 co 001 .... "" a>l '" 'OIf'col ....1 .... ...., '" NI .... ... ....:i8l ....0 oj -i .... ....1 <0 (OJ <'>I co 0-11 ~ ~ ~ ~ of ~ ~ ~Dll ....0"" (OJ .. NI .., a>l <'>I Ul <00"" 001 ... "" .... ~I oj .... ~oI:ll .....-<1 "" .... .... .... COl c ~ I ~ ~ I I '" , .... I .... .... .... ~ I .... I <191 .... <191 .... I <191 0 U '0 1 .., "" 00 COl '" "'I ....1 " ;.-. 1 '" "" ... <-l ... <'>I -i -< -<~I oj ~ ~ oj ~OI '" "" .... ....1 0 oj ....1 '" .... ...., 0 0' .... <-l .... .c i~ <0 <01 .... .-<I '" NI COl ~ I I ~ ~ I J "" C)j I J 1 -i .... .... .... .... IQ~_Qf_WAffl~Q~B ~QH~OQL~_QE_f~~~~L-fl~AHQlAL-A~~I~I~Q~ fQR_IH~_X~AR_EHO~~_D~QEM~EB-~l~~liftQ FEDERAL GRANTOR/PASS-THROUGH ___~TQRLfRQQRAM TIILE____ FEDERAL CFPA HYM!U~!L U. S. Department of HUD Direct Programs Community Development Block Grantor 19.0370 19.0262 Department of the Treasury NjA TOTAL FEDERAL ASSISTANCE PASS-THROUGH GRANTORS ___HYMI!E!L-_ NjA NjA NjA .-II .....1 I CllI ...... :II 'tlI CllI .cI ~ ~ I 01 01 ~.,J 01 01 01 01 0~00l 001 001 ~ > enl 001 oj P~.-II oj oj !J ~ ~ 01 01 enl cnI Uo...... 001 001 <~<'>I I I :;;gj J I 1 Cll~UI 1 1 <...~, 1 I U~OI 1 I o I 1 1 H J I ~<1 o , - .../ ...... 1 0 01 oj enClll 0 01 01 ....~I 01 01 Z~ '" C'oI t-j ~ I t- <'>I 01 i1J...... ... enl C'oI 01 01 Cll~ t- 01 001 ..... '" C'oI t-j ... ~~I <'>I <'>1 0 "l~ 1 I 0. en~ 1 I II> -~I I ... 0 1 - I .... II> .c ..... .... 0 , 0 01 0\ ~Ol 0 01 01 ..... ~~~ 01 01 ... '" C'oI t-i Cll p..~-I t- C'oI cnI 0. ->~ ... t-I cnI ~~ 01 01 - &l ~ I .... CO! <'>1 Cll '" ...., 01 ... ~~~ .-<l C'oI bD OJ>::! - 1 .... II> ... C C '" II> 00 "" 01 01 .. ~~....00l oj oj Cll Pgj<enl 01 01 5~~1 001 001 '" enl enl ..... ~~~,..;J C'oI C'oI c 01 01 II> ......O~ I <'>1 <'>, ~ ;J:; > 01 "" CO! en ~ ~ C'oI C'oI 8 CS~~">I I I - I .... 'C ;:l < '" .c 1 0 01 01 .... ~ 1 0 01 0\ 1 01 01 t '" C'oI ...., t- C'oI enl ~PI ... t-I cnI ~~ 01 01 .... "" <'>1 '" ....1 01 p.. I .....1 :I - I IQ~tl_Q!_~Affl~Q~R ~QI~~__TQ_~I~6MglaL_~I6I~Mg~I~ EQB_IHg_Xg6R_~NDgD_D~ggM~~R_~l~_lft~i 1. ~~~6RY_Q!_~1~~lIlg~I_6gQQQtlII~Q_fQLlgl~~: The accompanying general purpose financial statements and combining financial statements of the Town of Wappinger (the "Town") are presented in conformity with generally accepted accounting principles. The amounts shown in the "Total" column of the accompanying combined financial statements are presented only to facilitate financial analysis and are not the equivalent of consolidated financial statements. Egng_a~~QYnlin~ The Town records its transactions in the Funds and Account Groups described below, each of which is considered to be a separate accounting entity. Operations of each Fund are accountec for in a separate set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenues, expenditures or expenses and transfers. M~lhQQ_Qi_a~~QYnl1n~ The Town's accounting methods are maintained on a modified accrual Basis of Accouhting whereby revenue is recorded when collected except when revenues which are known and measurable are available during the year. Expenditures are recorded as incurred except Employees Retirement Expense which is accrued as incurred. Budgeting control is accomplished by the adoption of an annual operating budget for the General Fund, Highway Fund, Federal Revenue Fund, Lighting District, Water District and Sewer Districts. Detail control is accomplisheq by maintaining appropriations, expense and expended balances by line item account within each operating department within each operating fund. 2. 19a~~_QQMMIIMg~I~ Lease obligations for facilities were incurred assessor's office and the justice court. The mont~ly was $370.00 and $660.00 respectively with a lease term to month pending the relocation to the new Town Hall. for the tax rental charge running month 3. D~EE~glaIIQ~ Depreciation expense is calculated on the straight using various generally accepted useful lives, and has recorded in the Water and Sewer District Funds. line been basis duly roWN OF WAPPINGER NOTES ro FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1985 (Con ti nued) 4. ~BIQB_~gBIQQ_AQlY~IM~~I~ An adjustment has been made in the General Fund "Btt (Town Outside Village) for the amount of $4,429.90 reducing the balance receivable from other governments. This receivable pertains to a 1984 balance due from the Village of Wappingers Falls for assistance in the fall clean- up. An agreement between the Town of Wappinger and the Village of Wappingers Falls has resulted in the reversal of this charge. 5. Qg~gRhL_rl~gQ_~~~gI~ At the time of purchase, General Fixed Assets are recorded as expenditures in all but the Water and Sewer Districts. Such assets are subsequently capitalized in the General Fixed Assets group of accounts. Gifts or contributions are recorded in the General Fixed Assets group of accounts at fair market value as of the date received. These procedures have been followed since 1975. However, the State of New York, Department of Audit and Control has mandated that, as of fiscal year beginning in 1978, municipalities will be required to maintain a fixed asset accounting system. To comply with this mandate, it would be necessary to compile a record of property owned as of January 1, 1978 and to establish necessary bookkeeping procedures to safeguard and account for these assets and all subsequent acquisitions and dispositions. Thus far, these procedures have not been initiated. 6. ~g~~lQ~_~L~~ The Town participates in the New York State Employees' Retirement System. Generally, all employees, except certain part-time employees, participate in the System. The System is noncontributory for employees who joined the retirement system on or before June 30, 1976. Those who joined after June 30, 1976 contribute 3% of their salary. Contributions are billed on the basis of salaries paid during the System's year ending March 31. The amount billed by the System in the 1985 year $84,282.00 related to the salaries paid from April 1, 1984 to March 31, 1985. The contributions are made in accordance with funding requirements determined by the System's actuary. The System offers a wide range of plans and benefits related to years of service and final average salary, retirement benefits, death and disability and optional benefit payments. which are vesting of methods of TOWN OF WAPPINGER NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1985 (Continued) QQY~rnID~ni~l_~YnQ~ - It is the policy of the Town to fund pension costs as billed by the System in the period incurred. Unbilled amounts reflecting contribution incurred from April 1, 1985 to December 31, 1985 aggregated $63,212.00. 7. ~HQRI_ItRM_llg~I Liabilities for Bond Anticipation Notes (BANs) are accounted for in the Long Term Group of accounts. BANs must be renewed annually. State Law requires that BANs issued for capital purposes be converted to long term obligations within five (5) years after the orginal issue date. However, BANs 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. The following is an analysis of BANs outstanding as of December 31, 1985: -__llE~QRlfIlQ~___ __AMQm!I___ $ 11,242.00 80,868.00 27,960.00 700,000.00 138,571.00 INTEREST ~_RAlt__ 5.80 5.80 5.75 5.58 5.80 Highway Equipment Bel-Air Highway Equipment Town Building Highway Truck TOTAL: ijL,[~~Q!l...QQ TOWN OF WAPPINGER NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1985 (Continued) 8. UQ~Q_TgRM_Dg~T Long term bonds have been issued by the Town over the years to finance capital projects. These bonds are paid off over the useful life of the improvement so that those taxpayers receiving the benefit of improvements also share in their cost. These Serial Bonds are recorded in the General Long Term Debt Group of Accounts. The following is a schedule of the Town's long term debt as of December 31, 1985: ___~lmfQ~~____ Sewer Sewer Sewer Sewer Sewer Sewer Town Hall Highway Trucks TOTAL: ---~~~g~--- $ 249,200.00 358,400.00 255,000.00 282,000.00 151,950.00 13,150.00 700,000.00 138,571.00 !A...li~...A11.1.llQ INTEREST __R~Tg__ 5.00 5.00 5.80 5.375 6.10 6.10 7.75 7.75 FINAL MATURITY __D~:rg__ 1999 1999 2003 2004 1998 1998 2005 1990