2002
...
.<i
ALL NUMBERS IN THIS
~ REPORT MUST BE ROUNDED
TO THE NEAREST DOLLAR.
METHOD OF ACCOUNTING (CHECK ONE)
--------------------------------
r
X SINGLE ENTRY CASH
DOUBLE ENTRY MODIFIED ACCRUAL
ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
FOR THE
CHELSEA FIRE DISTRICT
TOWN OF WAPPINGER
COUNTY OF DUTCHESS
FOR THE FISCAL YEAR ENDED 2002
****************************************************************************
---- PLEASE CHECK HERE IF THE TREASURER'S NAME, ADDRESS, AND/OR TELEPHONE
NUMBER IS DIFFERENT FROM LAST YEAR.
****************************************************************************
*** 02 ***********************
131186802500
*** ***********************
*** 9ZKEYN ***********************
****************************************************************************
*AUTHORIZATION*
ARTICLE 3, SECTION 30 OF THE GENERAL MUNICIPAL LAW:
1. *** EVERY MUNICIPAL CORPORATION *** SHALL ANNUALLY MAKE A REPORT OF
ITS FINANCIAL CONDITION TO THE COMPTROLLER. SUCH REPORT SHALL BE MADE BY
THE CHIEF FISCAL OFFICER OF SUCH MUNICIPAL CORPORATION ***
5. ALL REPORTS SHALL BE CERTIFIED BY THE OFFICER MAKING THE SAME AND SHALL
BE FILED WITH THE COMPTROLLER WITHIN SIXTY DAYS AFTER THE CLOSE OF THE
FISCAL YEAR OF SUCH MUNICIPAL CORPORATION *** IT SHALL BE THE DUTY OF THE
INCUMBENT OFFICER AT THE TIME SUCH REPORTS ARE REQUIRED TO BE FILED WITH
THE COMPTROLLER TO FILE SUCH REPORT ***
,,-.
(
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEW YORK 12236
1
RECE\\lEO
JAN 2 ,
TOWN CLER\^
(-
...--
(
-
(
.;;
~
*CERTIFICATION OF FISCAL OFFICER*
I J John G. Todd , CERTIFV! THAT I AM THE CHIEF FISCAL OFFICER
AND THAT THE INFORMATION INCLUDED HEREIN IS TRUE AND CORRECT TO THE BEST OF
MV KNOWLEDGE AND BELIEF.
~ td - rL' rfl .J.....
IGNATURE ~
P.O. Box 128, Chelsea, NY 12512
ADDRESS
Treasurer
TITLE
ADDRESS
January 17, 2003
DATE
c845 ) 831-6244
TELEPHONE NUMBER
* CHAIRMAN OF tHE BOARD *
Julio Carreras
NAME
P.O. Box 143, Chelsea, NY 12512
ADDRESS
(845)831-3202
TELEPHONE NUMBER
ADDRESS
*INQUIRV*i
IF YOU HAVE ANV QUESTIONS RELATING to THIS DOCUMENT PLEASE CALL:
FILING REQUIREMENTS
ACCOUNTING REQUIREMEN~S
i
(518) 474-4014
SEE LISTING OF REGIONAL
SERVICE CENTERS.
*PLEASEMAIL COMPLETED DOCUMENT TO:!
STATE OF NEW YORK i
OFFICE OF THE STATE COMPTROlLER
DIVISION OF MUNICIPAL AFFAI~S
DATA VERIFICATION UNIT
110 STATE STREET (12TH FLOO~)
ALBANV, NEW YORK 12236
ATTENTION : CRAIG KINNS
2
.
~
*FINANCIAL SECTION *
** CHANGES HAVE BEEN MADE TO THIS SECTION TO ACCOMODATE THE REPORTING **
** REQUIREMENTS PROMULGATED BY THE GOVERNMENTAL ACCOUNTING STANDARDS **
** BOARD (GASB) STATEMENT NO. 34. **
- THE DESIGNATION OF EXPENDABLE (TE) AND NONEXPENDABLE (TN) FUNDS HAVE
BEEN ELIMINATED AND NEW FUNDS HAVE BEEN CREATED BASED ON THE ABILITY
TO USE THE RESOURCES FOR GOVERNMENTAL PURPOSES. TRUSTS THAT BENEFIT
YOUR MUNICIPALITY SHOULD BE RECORDED IN THE NEW PERMANENT FUND (PN).
TRUSTS THAT BENEFIT INDIVIDUALS, PRIVATE ORGANIZATIONS OR OTHER
GOVERNMENTS SHOULD BE RECORDED IN THE NEW PRIVATE PURPOSE TRUST FUND
(TE). IF YOU USED THE EXPENDABLE TRUST LAST YEAR, WE HAVE SHOWN
THOSE FIGURES IN A TX FUND FOR INFORMATIONAL PURPOSES ONLY.
- THE GENERAL FIXED ASSETS ACCOUNT GROUP (K) WILL NOW BE REFERRED
TO AS THE SCHEDULE OF NON-CURRENT GOVERNMENT ASSETS (K).
- THE GENERAL LONG-TERM DEBT ACCOUNT GROUP (W) WILL NOW BE REFERRED
TO AS THE SCHEDULE OF NON-CURRENT GOVERNMENT LIABILITIES (W).
FINANCIAL INFORMATION FOR THE FOLLOWING FUNDS WAS
INCLUDED IN THE ANNUAL FINANCIAL REPORT FILED BY YOUR GOVERNMENT FOR THE
FISCAL YEAR ENDED 2001 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR
PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 2002:
(A) GENERAL FUND
-
( (PN) PERMANENT
(R) RESERVE
(TA) AGENCY
(TE) PRIVATE PURPOSE TRUST
ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 2001 REPRESENT THE DATA
FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE
NECESSARY. IF ANY FUNDS WERE USED IN 2002 THAT WERE NOT USED IN 2001,
PLEASE LIST BELOW. A FORM TO REQUEST ADDITIONAL OR BLANK FUND
STATEMENTS IS INCLUDED IN THIS MAILING.
3
,..--
(
NOT
.
*** SUPPLEMENTAL SECTION ***
APPLICABLE
f.;c
THE SUPPLEMENTAL SECTION INCLUDES THE FOLLOWING SCHEDULES:
1) STATEMENT OF INDEBTEDNESS
2) SCHEDULE FOR REPORTING VARIABLE RATE. DISCOUNTED.
AND/OR NEGOTIATED BONDS AND NOTES
3) SCHEDULE OF SECURITIES FOR COLLATERALIZATION
4) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
5) INVESTMENT CERTIFICATION
6) BANK RECONCILIATION
7) LOCAL GOVERNMENT QUESTIONNAIRE
IF SCHEDULES 1 AND/OR 2 ARE NOT APPLICABLE. PLEASE INITIAL IN THE
APPROPRIATE COLUMN. ALL OTHER SCHEDULES MUST BE COMPLETED.
ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR.
4
NOT
Jr::--r
.j <;:: r
----"'
,-
\
r
I
r
;;
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
TOTAL CASH
TOTAL ASSETS
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
$70,240 A200
A_
A_
70,240
70,240
6
$57,151
57,151
57,151
..
\
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
$0 A600
A_
A_
$ 0
o
o
TOTAL
TOTAL LIABILITIES 0 0
UNRESERVED FUND BALANCE
UNAPPROPRIATED 70,240 A911 57,151
A -
(-- A_
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED 70,240 57,151
TOTAL
TOTAL FUND EQUITY
70,240
57,151
TOTAL LIABILITIES AND
FUND EQUITY
70,240
57,151
r
7
.:
i,:
r-
(
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(A) GENERAL FUND
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES
TOTAL REAL PROPERTY
TAXES
OTHER PAYMENTS IN LIEU OF
TAXES
TOTAL REAL PROPERTY TAX
ITEMS
INTEREST AND EARNINGS
RENTAL OF REAL PROPERTY
TOTAL USE OF MONEY AND
PROPERTY
REFUNDS OF PRIOR YEAR'S
EXPENDITURES
TOTAL MISCELLANEOUS
LOCAL SOURCES
TOTAL
TOTAL REVENUES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
r--
(
$220,644 AlOOl
A__
~---
220,644
86 Al08l
A_
A -
86
1,593 A240l
8,317 A24l0
A_
A_
9,910
188 A270l
A -
A -
188
230,828
230,828
8
$ 223,623
_.--~~-
223,623
92
92~
7,70
8,631
804
804
233,150
.,;233,150
'"
CHELSEA FIRE DISTRICT
,,-.'
(
\
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(A) GENERAL FUND
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
DETAIL EXPENDITURES AND OTHER USES
FIRE, PERS SERV
FIRE, EQUIP 8 CAP OUTLAY
FIRE, CONTR EXPEND
$17,100
15,344
53,338
TOTAL FIRE
85,782
A3410.1
A3410.2
A3410.4
A
A3410.0
$ 14,100
2 ,333
51,055
92,488
A
A
A
A
A
TOTAL PUBLIC SAFETY
85,782
92,488
...-
(
LOCAL PENSION FUND, EMPL
BNFTS
SOCIAL SECURITY, EMPLOYER
CONT
WORKER'S COMPENSATION, EMPL
BNFTS
HOSPITAL 8 MEDICAL (DENTAL)
INS, EMPL BNFT
TOTAL EMPLOYEE BENEFITS
TOTAL EXPENDITURES
49,667 A9025.8 61,524
1,309 A9030.8 1,309
22,901 A9040.8 20,680
929 A9060.8 83,513
74,806
160,588 176,001
56,901 A9901.9 70,240
56,901 70,240
56,901 70,240
217 , 489 246,241
,TRANSFERS, OTHER FUNDS
TOTAL TRANSFERS
TOTAL OTHER USES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
r
9
CHELSEA FIRE DISTRICT
"
ANNUAL UPDATE DOCUMENT
.--'
FOR THE FISCAL YEAR ENDED 2002
(A) GENERAL FUND
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY-BEGINNING OF YEAR*
PRIOR PERIOD ADJ-INCREASE TO
FUND EQUITY
PRIOR PERIOD ADJ - DECREASE
IN FUND EQUITY
RESTATED FUND EQUITY - BEG OF
YEAR
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY-END OF YEAR*
$56,901 A8021
$70,240
o A8012
o
o A8015
o
56,901 A8022
o
230,828
233 t 150
246,240
'57.1'50 _
217 , 489
70,240 A8029
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL
FUNDS, NET ASSETS FOR PROPRIETARY FUNDS. ADJUSTMENTS TO BEGINNING
FUND EQUITY RESULTING FROM A CORRECTION OF A PRIOR YEAR'S
ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD ADJUSTMENT.
PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW.
DOUBLE ENTRY UNITS ** FUND EQUITY-END OF YEAR MUST AGREE WITH TOTAL
FUND EQUITY AS SHOWN ON THE BALANCE SHEET.
SINGLE ENTRY FIRE DISTRICTS ** FUND EQUITY-BEGINNING OF YEAR PLUS TOTAL
REVENUES MUST AGREE WITH FUND EQUITY-END OF YEAR PLUS TOTAL
EXPENDITURES.
r
10
CHELSEA FIRE DISTRICT
t
ANNUAL UPDATE DOCUMENT
-
(
FOR THE FISCAL YEAR ENDED 2002
(PN) PERMANENT
BALANCE SHEET
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
ASSETS
. CASH
TOTAL CASH
$0 PN 200
PN_
PN_
$
o
o
o
TOTAL ASSETS
o
o
.-
(
11
CHELSEA FIRE DISTRICT
"
ANNUAL UPDATE DOCUMENT
,,-
(
FOR THE FISCAL YEAR ENDED 2002
(PN) PERMANENT
BALANCE SHEET
D~SCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
TOTAL
TOTAL LIABILITIES 0 0
UNRESERVED FUND BALANCE
APPROPRIATED 0 PN 910 0
PN_
r- PN_
( TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED 0 0
UNRESERVED FUND BALANCE
UNAPPROPRIATED 0 PN 911 0
PN_
PN_
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED 0 0
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
$0 PN 600
PN_
PN_
TOTAL ACCOUNTS PAYABLE
o
TOTAL
TOTAL FUND EQUITY
o
TOTAL LIABILITIES AND
FUND EQUITY
o
,,-
(
12
$
o
o
o
o
t'~
\
..--
(
.---
(
i;
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL VEAR ENDED 2002
(PN) PERMANENT
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
DETAIL REVENUES AND OTHER SOURCES
INTEREST AND EARNINGS
TOTAL USE OF MONEY AND
PROPERTY
TOTAL
TOTAL REVENUES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
$0 PN2401
PN_
PN_
o
o
o
13
$
o
o
o
o
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(PN) PERMANENT
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
DETAIL EXPENDITURES AND OTHER USES
OTHER GEN GOV SUPPORT, CONTR
EXPEND
TOTAL GENERAL GOVERNMENT
SUPPORT
$0 PN1989.4 $
PN
0 PN1989.0
PN
PN
PN
PN
PN
0
0
0
o
o
TOTAL OTHER GEN GOVT SUPPORT
o
TOTAL EXPENDITURES
o
TOTAL DETAIL EXPENDITURES
AND OTHER USES
o
j-
(
14
CHELSEA FIRE DISTRICT
.;
ANNUAL UPDATE DOCUMENT
....-
t
FOR THE FISCAL YEAR ENDED 2002
(PN) PERMANENT
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 2001 CODE YEAR ENDED 2002
ANALVSIS OF CHANGES IN FUND EQUITV
FUND EQUITV-BEGINNING OF VEAR* $0 PN8021 $ 0
PRIOR PERIOD ADJ-INCREASE TO
FUND EQUITV 0 PN8012 0
PRIOR PERIOD ADJ - DECREASE
IN FUND EQUITV 0 PN8015 0
RESTATED FUND EQUITY - BEG OF
VEAR 0 PN8022 0
ADD - REVENUES AND OTHER
SOURCES 0 0
DEDUCT - EXPENDITURES AND
OTHER USES 0 0
FUND EQUITV-END OF YEAR* 0 PN8029 0
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL
FUNDS, NET ASSETS FOR PROPRIETARV FUNDS. ADJUSTMENTS TO BEGINNING
FUND EQUITV RESULTING FROM A CORRECTION OF A PRIOR VEAR'S
ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD ADJUSTMENT.
PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW.
DOUBLE ENTRV UNITS ** FUND EQUITV-END OF VEAR MUST AGREE WITH TOTAL
FUND EQUITV AS SHOWN ON THE BALANCE SHEET.
SINGLE ENTRV FIRE DISTRICTS ** FUND EQUITV-BEGINNING OF VEAR PLUS TOTAL
REVENUES MUST AGREE WITH FUND EQUITV-END OF VEAR PLUS TOTAL
EXPENDITURES.
r
15
...-
{
,-
.
\
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(R) RESERVE
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
TOTAL
TOTAL REVENUES 9,759 9.971
INTERFUND TRANSFERS 56,901 R5031 70,240
R_
R -
TOTAL INTERFUND
TRANSFERS 56,901 70,240
DETAIL REVENUES AND OTHER SOURCES
INTEREST 8 EARNINGS
$9,759 R2401
R_
R_
TOTAL USE OF MONEY AND
PROPERTY
9,759
TOTAL
TOTAL OTHER SOURCES
56,901
TOTAL DETAIL REVENUES
AND OTHER SOURCES
66,660
16
$ 9,973
9,973
70.240
80,213
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
,.--
i
\
FOR THE FISCAL VEAR ENDED 2002
(R) RESERVE
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
VEAR ENDED 2001
EDP FOR THE FISCAL
CODE VEAR ENDED 2002
ANALVSIS OF CHANGES IN FUND EQUITV
FUND EQUITV - BEGINNING OF
VEAR* $164,273 R8021
PRIOR PERIOD ADJ - INC TO
FUND EQUITV 0 R8012
PRIOR PERIOD ADJ - DEC TO
FUND EQUITV 0 R801S
RESTATED FUND EQUITV - BEG OF
VEAR 164,273 R8022
ADD - REVENUES AND OTHER
SOURCES 66,660
DEDUCT - EXPENDITURES AND
OTHER USES 0
FUND EQUITV - END OF VEAR* 230,933 R8029
$230,933
210lQ13
801213
291783
2811163
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL
FUNDS, NET ASSETS FOR PROPRIETARV FUNDS. ADJUSTMENTS TO BEGINNING
FUND EQUITV RESULTING FROM A CORRECTION OF A PRIOR VEAR'S
ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD ADJUSTMENT.
PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW.
DOUBLE ENTRV UNITS ** FUND EQUITV-END OF VEAR MUST AGREE WITH TOTAL
FUND EQUITV AS SHOWN ON THE BALANCE SHEET.
SINGLE ENTRV FIRE DISTRICTS ** FUND EQUITV-BEGINNING OF VEAR PLUS TOTAL
REVENUES MUST AGREE WITH FUND EQUITV-END OF VEAR PLUS TOTAL
EXPENDITURES.
.'-
(
17
.,'-'
..--.
(
,-
(
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
eTA) AGENCY
BALANCE SHEET
DESCRIPTION
ASSETS
SERVICE AWARD PROGRAM ASSETS
TOTAL INVESTMENTS
TOTAL
TOTAL ASSETS
TOTAL ASSETS
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
$11,255 TA 461
TA_
TA_
11 ,255
11,255
11,255
18
$ Q,110
9,110
9,110
Q.ll0
,...-
(
,---
(
-
i
\
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
eTA) AGENCY
BALANCE SHEET
DESCRIPTION
LIABILITIES
SERVICE AWARDS
TOTAL AGENCY
LIABILITIES
TOTAL
TOTAL LIABILITIES
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
$11,255 TA 13
TA_
TA_
11,255
11 , 255
11 , 255
19
$ 9,110
9,110
9,110
9,110
.-
-
(
.-.
\
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL VEAR ENDED 2002
(TE) PRIVATE PURPOSE TRUST
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
TOTAL CASH
TOTAL ASSETS
FOR THE FISCAL
VEAR ENDED 2001
EDP FOR THE FISCAL
CODE VEAR ENDED 2002
$0 TE 200
TE_
TE_
o
o
20
$ 0
o
o
,..-
I
-
I
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(TE) PRIVATE PURPOSE TRUST
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
$0 TE 600
TE_
TE_
o
o
o
21
$
o
o
o
o
-
(
",.-
(
;-
\
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL VEAR ENDED 2002
(TE) PRIVATE PURPOSE TRUST
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
VEAR E~DED 2001
DETAIL REVENUES AND OTHER SOURCES
INTEREST AND EARNINGS
TOTAL USE OF MONEV AND
PROPERTY
TOTAL
TOTAL REVENUES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
EDP FOR THE FISCAL
CODE VEAR ENDED 2002
$0 TE2401
TE_
TE_
o
o
o
22
$
o
o
o
o
...-
(
,-
...-'
(
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 2002
(TE) PRIVATE PURPOSE TRUST
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 2001
EDP FOR THE FISCAL
CODE YEAR ENDED 2002
DETAIL EXPENDITURES AND OTHER USES
OTHER GEN GOV SUPPORT. CONTR
EXPEND
TOTAL GENERAL GOVERNMENT
SUPPORT
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
$0 TEl989.4 $
TE
TE
TE
TE
TE
0
0
0
o
o
o
o
23
CHELSEA FIRE DISTRICT
ANNUAL UPDATE DOCUMENT
,..---
FOR THE FISCAL VEAR ENDED 2002
(TE) PRIVATE PURPOSE TRUST
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
VEAR ENDED 2001
EDP FOR THE FISCAL
CODE VEAR ENDED 2002
ANALVSIS OF CHANGES IN FUND EQUITV
FUND EQUITV BEGINNING OF VEAR* $0 TEB021 $ 0
PRIOR PERIOD ADJUSTMENTS,INC
FUND EQTV 0 TEB012 0
PRIOR PERIOD ADJUSTMENTS,DEC
FND EQTV 0 TEB015 0
RESTATED FUND EQUITV - BEG OF
VEAR 0 TEBOZ2 0
ADD - REVENUES AND OTHER
SOURCES 0 0
DEDUCT - EXPENDITURES AND
OTHER USES 0 0
FUND EQUITV END OF VEAR* 0 TEB029 0
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL
FUNDS, NET ASSETS FOR PROPRIETARV FUNDS. ADJUSTMENTS TO BEGINNING
FUND EQUITV RESULTING FROM A CORRECTION OF A PRIOR VEAR'S
ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD ADJUSTMENT.
PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW.
DOUBLE ENTRV UNITS ** FUND EQUITV-END OF VEAR MUST AGREE WITH TOTAL
FUND EQUITV AS SHOWN ON THE BALANCE SHEET.
SINGLE ENTRV FIRE DISTRICTS ** FUND EQUITV-BEGINNING OF VEAR PLUS TOTAL
REVENUES MUST AGREE WITH FUND EQUITV-END OF VEAR PLUS TOTAL
EXPENDITURES.
(-
24
STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED 2002
.r-
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
CASH FLOWS FROM OPERATING ACTIVITIES:
CASH RECEIVED FROM PROVIDING SERVICES
CASH PAYMENTS CONTRACTUAL EXPENSES
CASH PAYMENTS PERSONAL SERVICES & BENEFITS
OTHER OPERATING REVENUES
NET CASH PROVIDED/(USED) BY
OPERATING ACTIVITIES
CASH FLOWS FROM NON-CAPITAL AND FINANCING ACTIVITIES:
REAL PROPERTY TAXES
OPERATING GRANTS RECEIVED
TRANSFERS TO/FROM OTHER FUNDS
PROCEEDS OF DEBT (NON-CAPITAL)
PAYMENT OF DEBT (NON-CAPITAL)
INTEREST EXPENSES (NON-CAPITAL)
NET CASH PROVIDED/(USED) BY
NON-CAPITAL FINANCING ACTIVITIES
--
EDPCODE
_7111
_7112
_7113
_7114
_7119
_7121
_7122
_7123
_7124
_7125
_7126
_7129
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
PROCEEDS OF DEBT (CAPITAL)
PRINCIPAL PAYMENTS DEBT (CAPITAL)
INTEREST EXPENSE (CAPITAL)
~APITAL CONTRIBUTED BY DEVELOPERS
CAPITAL CONTRIBUTED BY OTHER FUNDS
PAYMENTS TO CONTRACTORS
CAPITAL GRANTS RECEIVED FROM OTHER GOVERNMENTS
PROCEEDS FROM SALE OF ASSETS
NET CASH PROVIDED/(USED) BY
CAPITAL AND RELATED FINANCING ACTIVITIES
.-
{
25
_7131
_7132
_7133
_7134
_7135
_7136
_7137
_7138
_7139
AMOUNT
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
EDPCODE AMOUNT
- 7151 $
- 7152 $
- 7153 $
- 7159 $
STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED 2002
.....-
CASH FLOWS FROM INVESTING ACTIVITIES:
PURCHASE OF INVESTMENTS
SALE OF INVESTMENTS
INTEREST INCOME
NET CASH PROVIDED/(USED) BY
INVESTING ACTIVITIES
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS _7161 $
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR _7171 $
CASH. AND CASH EQUIVALENTS AT END OF YEAR _7179 $
RECONCILIATION OF OPERATING INCOME TO NET CASH
....-.
(
OPERATING INCOME (LOSS) _7181
ADJUSTMENTS TO RECONCILE OPERATING INCOME TO
NET CASH PROVIDED/(USED) FROM OPERATIONS:
DEPRECIATION _7182
INCREASE/DECREASE IN ASSETS OTHER THAN CASH
8 CASH EQUIVALENTS _7183
INCREASE/DECREASE IN LIABILITIES OTHER THAN
CASH AND CASH EQUIVALENTS _7184
OTHER RECONCILING ITEMS:
_7185
_7185
_7185
_7185
_7185
TOTAL ADJUSTMENTS
NET CASH PROVIDED/USED BY OPERATING ACTIVITIES:
_7189
26
,..-
$
$
$
$
$
$
$
$
$
$
$
STATEMENT OF INDEBTEDNESS
TAX ANTICIPATION NOTES
LIST SEPARATELY BY DATE OF ISSUE
TAX ANTICIPATION NOTE NO. 1
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
FINAL MATURITY DATE
TAX ANTICIPATION NOTE NO. 2
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
FINAL MATURITY DATE
TAX ANTICIPATION NOTE NO. 3
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
TOTAL TAX ANTICIPATION NOTES
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
EDPCODE
2P18611
2P18613
2P18615
2P18617
2P18611
2P18613
2P18615
2P18617
2P18611
2P18613
2P18615
2P18617
28
I
AMOUNT 1
1
1
I
_I_I
;CI
$ I
1
$ 1
I
$ I
$ I
I
I
1
I
_I_I
/._1
$ I
I
$ 1
1
$ 1
$ 1
_J
%-
$
$
$
$
AMOUNT
$
$
$
$
--
STATEMENT OF INDEBTEDNESS
REVENUE ANTICIPATION NOTES
LIST SEPARATELY BY DATE OF ISSUE
EDPCODE
AMOUNT
REVENUE ANTICIPATION NOTE NO. 1
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
2P18621
2P18623
2P18625
2P18627
FINAL MATURITY DATE
REVENUE ANTICIPATION NOTE NO. 2
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
2P18621
2P18623
2P18625
2P18627
FINAL MATURITY DATE
REVENUE ANTICIPATION NOTE NO. 3
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
2P18621
2P18623
2P18625
2P18627
IFINAl MATURITY DATE
I
TOTAL REVENUE ANTICIPATION NOTES
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
29
_/-
/0-
$
$
$
$
_/-
/0-
$
$
$
$
I
I
I
I
_/ I
/0_1
$ I
I
$ I
I
$ I
$ I
AMOUNT
$
$
$
$
STATEMENT OF INDEBTEDNESS
BUDGET NOTES
,,~,,-..
i
LIST SEPARATELY BY DATE OF ISSUE
BUDGET NOTE NO. 1
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
FINAL MATURITY DATE
BUDGET NOTE NO. 2
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
FINAL MATURITY DATE
BUDGET NOTE NO. 3
MONTH AND YEAR OF ISSUE
CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
TOTAL BUDGET NOTES
(-
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
EDPCODE
2P18631
2P18633
2P18635
2P18637
2P18631
2P18633
2P18635
2P18637
2P18631
2P18633
2P18635
2P18637
30
AMOUNT I
I
I
I
_I_I
;CI
$ I
I
$ I
I
$ I
$ I
I
I
I
I
_I_I
%_1
$ I
I
$ I
I
$ I
$ I
I
I
I
I
~/_I
%_1
$ I
I
$ I
I
$ I
$ I
AMOUNT
$
$
$
$
STATEMENT OF INDEBTEDNESS
CAPITAL NOTES
STATEMENT OF INDEBTEDNESS
BOND ANTICIPATION NOTES
STATEMENT OF INDEBTEDNESS
BONDS
",-..
IlIST SEPARATELY BY DATE OF ISSUE
I
IBOND NO.1
I
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
IISSUED DURING FISCAL YEAR
IPAID DURING FISCAL YEAR
IOUTSTANDING END OF FISCAL YEAR
EDPCODE
AMOUNT 1
1
1
1
_I_I
i'-I
$ 1
$ I
$ I
$ 1
2P18771
2P18773
2P18775
2P18777
IFINAl MATURITY DATE
I
IBOND NO.2
I
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
IISSUED DURING FISCAL YEAR
IPAID DURING FISCAL YEAR
IOUTSTANDING END OF FISCAL YEAR
2P18771
2P18773
2P18775
2P18777
I
I
I
I
_I_I
i'-I
$ 1
$ 1
$ 1
$ 1
IFINAl MATURITY DATE
1
IBOND NO.3
I
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
IISSUED DURING FISCAL YEAR
IPAID DURING FISCAL YEAR
IOUTSTANDING END OF FISCAL YEAR
2P18771
2P18773
2P18775
2P18777
1
1
1
1
_I_I
i'-I
$ I
$ 1
$ 1
$ 1
IFINAl MATURITY DATE
1
TOTAL BONDS
AMOUNT
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
$
$
$
$
33
,~.....-
..-'
(
~
STATEMENT OF INDEBTEDNESS
INSTALLMENT PURCHASE CONTRACTS
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT I
I I
IIPC NO.1 I
I I
IMONTH AND YEAR OF ISSUE _I_I
ICURRENT INTEREST RATE %_1
IOUTSTANDING BEGINNING OF YEAR 3Pl $ I
IISSUED DURING FISCAL YEAR 3P3 $ I
IPAID DURING FISCAL YEAR 3P5 $ I
IOUTSTANDING END OF FISCAL YEAR 3P7 $ I
IFINAL MATURITY DATE I
I I
IIPC NO.2 I
I I
IMONTH AND YEAR OF ISSUE _I_I
ICURRENT INTEREST RATE %_1
IOUTSTANDING BEGINNING OF YEAR 3Pl $ I
IISSUED DURING FISCAL YEAR 3P3 $ I
IPAID DURING FISCAL YEAR 3P5 $ I
IOUTSTANDING END OF FISCAL YEAR 3P7 $ I
IFINAL MATURITY DATE I
I I
IIPC NO.3 I
I I
IMONTH AND YEAR OF ISSUE _I_I
ICURRENT INTEREST RATE %_1
IOUTSTANDING BEGINNING OF YEAR 3Pl $ I
IISSUED DURING FISCAL YEAR 3P3 $ I
IPAID DURING FISCAL YEAR 3P5 $ 1
IOUTSTANDING END OF FISCAL YEAR 3P7 $ I
IFINAL MATURITY DATE
I
TOTAL INSTALLMENT PURCHASE CONTRACTS AMOUNT
OUTSTANDING BEGINNING OF YEAR $
ISSUED DURING FISCAL YEAR $
PAID DURING FISCAL YEAR $
OUTSTANDING END OF FISCAL YEAR $
34
.'---
(
~
STATEMENT OF INDEBTEDNESS
STATE OR AUTHORITY LOANS
I
ISTATE OR AUTHORITY LOANS
I
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
'OUTSTANDING BEGINNING OF YEAR
IISSUED DURING FISCAL YEAR
'PAID DURING FISCAL YEAR
IOUTSTANDING END' OF FISCAL YEAR
EDPCODE
,
AMOUNT I
I
_1_'
%_,
$ I
$ I
$ I
$ ,
2P18791
2P18793
2P18795
2P18797
IFINAL MATURITY DATE
I
**************************************************************************
**************************************************************************
TOTAL OF ALL INDEBTEDNESS
INCLUDES TOTAL OF ALL BONDS, NOTES, INSTALLMENT PURCHASE CONTRACTS AND LOANS
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
$
$
$
$
35
..
CHELSEA FIRE DISTRICT
STATEMENT OF INDEBTEDNESS
SCHEDULE FOR REPORTING VARIABLE RATE,
DISCOUNTED, AND/OR NEGOTIATED BONDS & NOTES
(PLEASE COMPLETE A SEPARATE SCHEDULE FOR EACH NEW DEBT ISSUE)
FISCAL YEAR ENDED 2002 ONLY
EDP CODE RESPONSE
TYPE OF DEBT INSTRUMENT: PLEASE ENTER 1 FOR A
BOND, 2 FOR A BOND ANTICIPATION NOTE,
OR 3 FOR OTHER NOTES.
6PKOD
AMOUNT OF ISSUE
6PPR
$
WAS THIS ISSUE SOLD COMPETITIVELY OR THROUGH
NEGOTIATED SALE? PLEASE ENTER 1 IF SOLD
COMPETITIVELY, 2 IF NEGOTIATED SALF..
6PTOS
DATE OF ISSUE
6PDT
_/_/-
MONTH, DAY AND YEAR OF FINAL MATURITY
6PDM
_/_/-
TYPE OF INTEREST RATE: PLEASE ENTER 1 IF FIXED,
2 IF VARIABLE, 3 IF SOLD AT DISCOUNT.
6PTIR
36
.
SCHEDULE OF SECURITIES FOR COLLATERALIZATION
GENERAL MUNICIPAL LAW SECTION 10 LISTS ELEVEN TYPES OF SECURITIES WHICH
MAY BE PLEDGED FOR COLLATERALIZATION AND AUTHORIZES THE ACCEPTANCE OF
LETTERS OF CREDIT AND SURETY BONDS IN LIEU OF COLLATERAL. PLEASE ENTER
1 IN THE RESPONSE COLUMN ON THE LINECS) NEXT TO THE TYPECS) OF
SECURITIES USED BY BANKS AS COLLAT!:RAL FOR YOUR DEPOSITS.
ELIGIBLE SECURITIES EDPCODE . RESPONSE
-------------------
1. OBLIGATIONS ISSUED BY THE UNITED STATES OF 9ZSECOl
AMERICA, AN AGENCY THEREOF OR A UNITED STATES
SPONSORED CORPORATION OR OBLIGATIONS FULLY
INSURED OR GUARANTEED AS TO THE PAYMENT OF
PRINCIPAL AND INTEREST BY THE UNITED STATES OF
AMERICA, AN AGENCY THEREOF OR A UNITED STATES
GOVERNMENT SPONSORED CORPORATION.
2. OBLIGATIONS ISSUED OR FULLY GUARANTEED BY THE 9ZSEC02
INTERNATIONAL BANK FOR RECONSTRUCTION AND
DEVELOPMENT, THE INTER-AMERICAN DEVELOPMENT
BANK, THE ASIAN DEVELOPMENT BANK, AND THE
AFRICAN DEVELOPMENT BANK.
3. OBLIGATIONS PARTIALLY INSURED OR GUARANTEED BY 9ZSEC03
ANY AGENCY OF THE UNITED STATES OF AMERICA, AT
A PROPORTION OF THE MARKET VALUE OF THE
OBLIGATION THAT REPRESENTS THE AMOUNT OF THE
INSURANCE OR GUARANTY.
4. OBLIGATIONS ISSUED OR FULLY INSURED OR 9ZSEC04
GUARANTEED BY THIS STATE, OBLIGATIONS BY A
MUNICIPAL CORPORATION, SCHOOL DISTRICT OR
DISTRICT CORPORATION OF THIS STATE OR
OBLIGATIONS OF ANY PUBLIC BENEFIT CORPORATION
WHICH UNDER A SPECIFIC STATE STATUTE MAY BE
ACCEPTED AS SECURITY FOR DEPOSIT OF PUBLIC
MONEYS.
5. OBLIGATIONS ISSUED BY STATES COTHER THAN THIS 9ZSEC05
STATE) OF THE UNITED STATES RATED IN ONE OF THE
THREE HIGHEST RATING CATEGORIES BY AT LEAST ONE
NATIONALLY RECOGNIZED STATISTICAL RATING
ORGANIZATION.
6. OBLIGATIONS OF PUERTO RICO RATED IN ONE OF 9ZSEC06
THREE HIGHEST RATINGS CATEGORIES BY AT LEAST
ONE NATIONALLY RECOGNIZED STATISTICAL RATING
ORGANIZATION.
.,--. 37
(
--
(
;'--'
i
..
SCHEDULE OF SECURITIES FOR COLLATERALIZATION
ELIGIBLE SECURITIES
EDPCODE
7. OBLIGATIONS OF COUNTIES, CITIES, AND OTHER 9ZSEC07
GOVERNMENTAL ENTITIES OF ANOTHER STATE HAVING
THE POWER TO LEVY TAXES THAT ARE BACKED BY THE
FULL FAITH AND CREDIT OF SUCH GOVERNMENTAL
ENTITY AND RATED IN ONE OF THE THREE HIGHEST
RATING CATEGORIES BY AT LEAST ONE NATIONALLY
RECOGNIZED STATISTICAL RATING ORGANIZATION.
8. OBLIGATIONS OF DOMESTIC CORPORATIONS RATED IN 9ZSEC08
ONE OF THE TWO HIGHEST RATING CATEGORIES BY AT
LEAST ONE NATIONALLY RECOGNIZED STATISTICAL
RATING ORGANIZATION.
9. ANY MORTGAGE RELATED SECURITIES, AS DEFINED IN 9ZSEC09
THE SECURITIES EXCHANGE ACT OF 1934, AS
AMENDED, WHICH MAY BE PURCHASED BY BANKS UNDER
THE LIMITATIONS ESTABLISHED BY FEDERAL BANK
REGULATORY AGENCIES.
10. COMMERCIAL PAPER AND BANKERS' ACCEPTANCES 9ZSECI0
ISSUED BY A BANK (OTHER THAN THE BANK WITH
WHICH THE MONEY IS BEING DEPOSITED OR INVESTED)
RATED IN THE HIGHEST SHORT-TERM CATEGORY BY AT
LEAST ONE NATIONALLY RECOGNIZED STATISTICAL
RATING ORGANIZATION AND HAVING MATURITIES OF
NOT LONGER THAN SIXTY DAYS FROM THE DATE THEY
ARE PLEDGED.
11. ZERO-COUPON OBLIGATIONS DF THE UNITED STATES 9ZSECll
GOVERNMENT MARKETED AS "TREASURY STRIPS."
12. LETTERS OF CREDIT 9ZSEC12
13. SURETY BONDS 9ZSEC13
38
RESPONSE
--
(
..
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
CASH:
ON HAND
DEMAND DEPOSITS
TIME DEPOSITS
- FDIC INSURANCE
- COLLATERALIZED WITH SECURITIES HELD
IN POSSESSION OF MUNICIPALITY OR ITS AGENT
INVESTMENTS:
- SECURITIES (450)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*COlLATERALIZED WITH SECURITIES HELD
TOTAL
TOTAL
IN POSSESSION OF MUNICIPALITY OR ITS AGENT
- REPURCHASE AGREEMENTS (451)
EDPCODE
9Z2001
9Z2021
9Z2011
9Z2014
9Z2014A
9Z4501
9Z4502
9Z4504A
*MARKET VALUE AT BALANCE SHEET DATE
*BOOK VALUE (COST) 9Z4511
*COLLATERALIZED WITH SECURITIES HELD
9Z4512
IN POSSESSION OF MUNICIPALITY OR ITS AGENT 9Z4514A
39
AMOUNT
,-
I
!
,r-
~
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
RESERVE FUNDS
CASH (ALL RESERVE FUNDS):
,ON HAND
DEMAND DEPOSITS
TIME DEPOSITS
TOTAL
COLLATERAL:
- FDIC INSURANCE
- SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITV
(2) HELD BV THIRD PARTV CUSTODIAL BANK
(3) HELD BV TRADING COUNTER PARTNER
INVESTMENTS (ALL RESERVE FUNDS)
- SECURITIES (450)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITV
(2) HELD BV THIRD PARTV CUSTODIAL BANK
(3) HELD BV TRADING COUNTER PARTNER
- REPURCHASE AGREEMENTS (ALL RESERVE FUNDS) (451)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) POSSESSION OF MUNICIPALITV
(2) HELD BV THIRD PARTV CUSTODIAL BANK
(3) HELD BV TRADING COUNTER PARTNER
40
EDPCODE
9Z2301
9Z2311
9Z2321
9Z2324
9Z2324A
9Z2324B
9Z2324C
9Z4521
,9Z4522
9Z4524A
9Z4524B
9Z4524C
9Z4531
9Z4532
9Z4534A
9Z4534B
9Z4534C
AMOUNT
,
.
~
(-
----
.
CHELSEA FIRE DISTRICT
INVESTMENT CERTIFICATION
DEFINITIONS
REPURCHASE AGREEMENT - A GENERIC TERM FOR AN AGREEMENT IN WHICH A
GOVERNMENT ENTITV (BUVER-LENDER) TRANSFERS CASH TO A BROKER-DEALER OR
FINANCIAL INSTITUTION (SELLER-BORROWER); THE BROKER-DEALER OR FINANCIAL
INSTITUTION TRANSFERS SECURITIES TO THE ENTITV AND PROMISES TO REPAV THE
CASH PLUS INTEREST IN EXCHANGE FOR THE SAME SECURITIES OR FOR DIFFERENT
SECURITIES. '
REVERSE REPURCHASE AGREEMENT - AN AGREEMENT IN WHICH A BROKER-DEALER OR
FINANCIAL INSTITUTION (BUVER-LENDER) TRANSFERS CASH TO A GOVERNMENT ENTITV
(SELLER-BORROWER); THE ENTITV TRANSFERS SECURITIES TO THE BROKER-DEALER OR
FINANCIAL INSTITUTION AND PROMISES TO REPAV THE CASH PLUS INTEREST IN
EXCHANGE FOR THE SAME SECURITIES OR DIFFERENT SECURITIES.
INSTRUCTIONS
PLEASE PUT 1 IN THE RESPONSE COLUMN NEXT TO THE APPROPRIATE ANSWERS IN
QUESTIONS I, 2, AND 3 FOR THE INVESTMENT CERTIFICATION SCHEDULE.
EDPCODE
RESPONSE
1) HAS YOUR LOCAL GOVERNMENT ADOPTED AN INVESTMENT
POLICY AS REQUIRED BV GENERAL MUNICIPAL LAW,
SECTION 39?
YES
1
9ZPOlV
NO 9ZPOLN
2) IF THE ANSWER TO NUMBER 1 IS YES, PLEASE INDICATE
WHICH OF THE FOLLOWIN~ INVESTMENTS ARE PERMITTED
BV YOUR INVESTMENT POLICY.
* OBLIGATIONS OF THE UNITED STATES
1
9ZINVl
* OBLIGATIONS OF U.S. GOVERNMENT AGENCIES,
GUARANTEED BV THE UNITED STATES GOVERNMENT.
9ZINV2
1
1
* OBLIGATIONS OF THE STATE OF NEW YORK
9ZINV3
* OBLIGATIONS OF OTHER NEW YORK STATE
LOCAL GOVERNMENTS
1
9ZINV4
* OTHERS (SPECIFV)
9ZINV5
41
...
..
~
..
BANK RECONCILIATION
~.
.~
I.
INCLUDE ALL CHECKING, SAVINGS AND C.D. ACCOUNTS
BANK ADD: LESS: ADJUSTED
ACCOUNT BANK DEPOSITS OUTSTANDING BANK
NUMBER BALANCE IN TRANSIT CHECKS BALANCE
0272145566 _139,9b4 0 0 139,904
15oo4203318~5W 141,468 0 0 141,468
15004203317430 54,951 0 0 54,951
1812029058 4,346 0 0 4,346
,--
(
EDP CODE
TOTAL ADJUSTED BANK BALANCE
PETTY CASH
340,669
o
ADJUSTMENTS (SPECIFY)
o
o
TOTAL CASH
9ZCASH
*
340,669
TOTAL CASH BALANCE ALL FUNDS
9ZCASHB
* 340,669
* MUST BE EQUAL
....-
(
43
~7-
...
...
CHELSEA FIRE DISTRICT
LOCAL GOVERNMENT QUESTIONNAIRE
PLEASE ENTER 1 FOR ALL YES RESPONSES
PLEASE ENTER 2 FOR ALL NO RESPONSES
1) DOES YOUR MUNICIPALITY HAVE A WRITTEN PROCUREMENT
POLICY?
2) HAVE THE FINANCIAL STATEMENTS FOR YOUR MUNICIPALITY
BEEN IDEPENDENTLY AUDITED?
IF NOT, ARE YOU PLANNING ON HAVING AN AUDIT
CONDUCTED?
3) DOES YOUR LOCAL GOVERNMENT PARTICIPATE IN AN
INSURANCE POOL WITH OTHER LOCAL GOVERNMENTS?
4) DOES YOUR LOCAL GOVERNMENT PARTICIPATE IN AN
INVESTMENT POOL WITH OTHER LOCAL GOVERNMENTS?
5) DOES YOUR MUNICIPALITY HAVE A LENGTH OF SERVICE
AWARD PROGRAM (LOSAP) FOR VOLUNTEER FIREFIGHTERS?
6) DOES YOUR MUNICIPALITY HAVE A CAPITAL PLAN?
7) HAS YOUR MUNICIPALITY PREPARED A DOCUMENTED RISK
ASSESSMENT?
IF YES, HAS YOUR MUNICIPALITY USED THE RESULTS TO
DESIGN THE SYSTEM OF INTERNAL CONTROLS?
EDP
CODE RESPONSE
9ZPRP
9ZACO
9ZACC
9ZLY31
9ZLY50
9ZLOSAP
9ZCAP
9ZDRA
9ZINC
8) HAVE YOU HAD A CHANGE IN CHIEF EXECUTIVE OR CHIEF
FISCAL OFFICER DURING THE LAST YEAR? 9ZMAML
9) DOES YOUR MUNICIPALITY HAVE ACCESS TO THE INTERNET? 9ZINTE
DOES YOUR MUNICIPALITY HAVE AN OFFICIAL E-MAIL
ADDRESS? 9ZEMAIL
IF YES, WHAT IS IT?
DOES THE CHIEF FISCAL OFFICER HAVE A SEPARATE E-MAIL
ADDRESS? 9ZCFOE
IF YES, WHAT IS IT?
DO YOU HAVE A WEB SITE?
(.-
IF YES, WHAT IS THE OFFICIAL WEB SITE ADDRESS FOR
YOUR MUNICIPALITY?
44
9ZWEB
2
2
2
2
2
1
2
2
1
2
2
2
2