ANNUAL FINANCIAL REPORT UPDATE DOCUMENT. For The. COUNTY of Greene. County of Greene. For the Fiscal Year Ended 12/31/2011

Transcription

1 All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The COUNTY of Greene County of Greene For the Fiscal Year Ended 12/31/211 ************************************************************************************************************************************* AUTHORIZATION ARTICLE 3, SECTION 3 of the GENERAL MUNICPAL 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 *** 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 Local Government and School Accountability Albany, New York Page 1

2 *** FINANCIAL SECTION *** Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 21 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 211: (A) GENERAL (CD) SPECIAL GRANT (D) COUNTY ROAD (DM) ROAD MACHINERY (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (S) WORKERS COMPENSATION (TA) AGENCY (TE) PRIVATE PURPOSE TRUST (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 21 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** ARRA SECTION *** The American Recovery and Reinvestment Act (ARRA) section of your Annual Financial Report is designed to report revenues and expenditures of federal stimulus money for the current fiscal year ended. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits 6) Schedule of Energy Costs and Consumption 7) Schedule of Other Post Employment Benefits (OPEB) All numbers in this report will be rounded to the nearest dollar. Page 2

3 (A) GENERAL Balance Sheet Code Description 21 EdpCode 211 Assets Cash 4,241,754 A2 3,74,711 Cash In Time Deposits 4,37,959 A21 894,637 Petty Cash 8,8 A21 8,85 Departmental Cash 1, A215 1, TOTAL Cash 8,622,513 4,645,198 Taxes Receivable, Current A25 1,783 Taxes Receivable, Overdue 5,38,693 A26 6,446,174 Returned School Taxes Receivable 6,128,78 A28 6,588,63 Delinquent Village Taxes Rec 524,216 A ,146 Taxes Receivable, Pending 634,265 A3 558,873 Property Acquired For Taxes 52,176 A33 52,464 Allowance For Uncollectible Taxes -99,854 A ,485 TOTAL Taxes Receivable (net) 12,278,25 13,945,558 Accounts Receivable 3,191,828 A38 3,389,395 Allowance For Receivables -23,664 A389-4,234 TOTAL Other Receivables (net) 2,988,164 3,385,161 State And Federal, Social Services 7,877,165 A4 5,15,445 State & Federal, Other 2,52,651 A41 9,153,27 TOTAL State And Federal Aid Receivables 1,397,816 14,168,652 Due From Other Funds 699,115 A391 4,995,161 TOTAL Due From Other Funds 699,115 4,995,161 Towns & Cities 1,84,799 A43 934,834 Due From Other Governments A44 6,366 TOTAL Due From Other Governments 1,84, ,2 Prepaid Expenses A48 34,273 TOTAL Prepaid Expenses 34,273 Cash In Time Deposits, Spec Res 569,421 A ,63 TOTAL Restricted Assets 569, ,63 TOTAL Assets 36,64,33 42,684,85 Page 3 OSC Municipality Code 191

4 (A) GENERAL Balance Sheet Code Description 21 EdpCode 211 Liabilities Accounts Payable 2,591,586 A6 5,414,135 TOTAL Accounts Payable 2,591,586 5,414,135 Accrued Liabilities Additional Description Flex Spending A TOTAL Accrued Liabilities 427 Overpayments & Clearing Account 62 A69 62 TOTAL Other Liabilities Due To Other Funds 929,557 A63 4,835,855 TOTAL Due To Other Funds 929,557 4,835,855 Due To Other Governments 3,44,24 A631 2,397,643 Due To Employees' Retirement System 1,794,332 A637 2,321,49 Due To Towns For Tax Levies A64 Due To Districts For Special Levies 81 A65 Due To School Districts 8,267,177 A66 8,735,373 Due To Village, Delinquent Taxes 549,153 A ,932 TOTAL Due To Other Governments 14,5,767 14,88,357 Bond Interest And Matured Bonds Payable 126,219 A629 TOTAL Bond And Long Term Liabilities 126,219 Deferred Revenues 2,448,866 A691 1,431,136 Deferred Tax Revenues 5,9,874 A694 6,2,532 TOTAL Deferred Revenues 7,458,74 7,433,668 TOTAL Liabilities 25,156,931 31,772,54 Reserve For Encumbrances 253,489 A821 TOTAL Reserve For Encumbrances 253,489 Insurance Reserve 33,68 A ,97 Reserve For Debt 4,464 A884 67,23 Miscellaneous Reserve (specify) 351,59 A889 Other Restricted Fund Balance Additional Description Reserves A ,86 TOTAL Restricted Fund Balance 722,23 495,187 Unreserved Fund Balance Appropriated 2,51, A91 Assigned Appropriated Fund Balance A914 1,71, Assigned Unappropriated Fund Balance Additional Description Encumbrances A915 13,438 TOTAL Assigned Fund Balance 2,51, 1,84,438 Unreserved Fund Balance Unappropriated 7,997,41 A911 Unassigned Fund Balance A917 8,576,675 TOTAL Unassigned Fund Balance 7,997,41 8,576,675 TOTAL Fund Equity 11,483,12 1,912,3 TOTAL Liabilities And Fund Equity 36,64,33 42,684,85 Page 4 OSC Municipality Code 191

5 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Revenues Real Property Taxes 19,514,781 A11 18,987,275 Real Property Taxes, Part Cty 14,443 A12 15,261 TOTAL Real Property Taxes 19,529,224 19,2,536 Gain From Sale of Tax Acq Property 185,228 A151 33,359 Other Payments In Lieu of Taxes 939,513 A181 1,68,889 Interest & Penalties On Real Prop Taxes 1,885,425 A19 1,641,931 TOTAL Real Property Tax Items 3,1,166 3,41,18 Sales And Use Tax 25,282,642 A111 26,663,591 Emergency Telephone System Surcharge 179,89 A ,395 Other Non-Prop Tax 2,567 A TOTAL Non Property Tax Items 25,465,99 26,84,33 Treasurer Fees 395,876 A ,718 Clerk Fees 1,397,632 A1255 1,493,947 Personnel Fees 3,363 A126 2,163 Attorney Fees 11,716 A ,164 Other General Departmental Income 656,811 A ,42 Sheriff Fees 11,52 A151 12,772 Altern To Incarceration Fees 2,599 A1515 2,97 Restitution Surcharge 4,87 A158 2,712 Other Public Safety Departmental Income 164,841 A ,698 Public Health Fees 57,339 A161 34,27 Charges For Care of Handi Children 323 A Home Nursing Charges 545,18 A ,581 Laboratory Fees 273,95 A ,754 Mental Health Fees 2,551,796 A162 2,443,398 Early Interven Fees For Serv 474,824 A ,616 Other Health Departmental Income 18,297 A1689 3,35 Repay of Medical Assistance 344,392 A ,281 Repayment of Family Assistance 272,648 A ,58 Medical Incentive Earnings 47,73 A1811 5,67 Repayment of Child Care 231,688 A ,571 Repayment of Juvenile Delinquent Care 1,67 A ,126 Repayment of Safety Net Assistance 439,58 A184 33,855 Repayment of Home Energy Assis 115,841 A ,486 Repayment of Emergency Care For Adults A Repayments of Day Care 8,962 A1855 6,641 Repayments of Services For Recipients 861 A Sealer of Weights & Measures 7,9 A1962 7,7 Charges-Programs For The Aging 224,589 A ,456 Other Economic Assistance & Opportunity 19,744 A ,148 Other Culture & Recreation Income 8,955 A289 5,122 Refuse & Garbage Charges 2,9,686 A213 3,328,218 Community Development Income 8,719 A217 19,351 TOTAL Departmental Income 1,419,876 11,229,346 General Services, Inter Government 38,792 A221 33,627 Election Service Charges 66,865 A ,528 Page 5 OSC Municipality Code 191

6 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Revenues Operating Cost Chrbcks, Ot Gov 63,126 A ,423 Public Safety Services For Other Govts 1,375 A226 Youth Recreation Services, Other Govts 5, A235 5, Planning Services,other Govts A ,483 Misc Revenue, Other Govts 76,372 A2389 TOTAL Intergovernmental Charges 791,53 612,6 Interest And Earnings 77,82 A241 4,36 Rental of Real Property 79,946 A241 79,12 Commissions 2,93 A245 27,57 TOTAL Use of Money And Property 178, ,465 Licenses, Other 38,765 A ,3 Permits, Other 9,847 A259 12,516 TOTAL Licenses And Permits 48,612 56,816 Fines And Forfeited Bail 5,775 A261 4, Fines & Pen-Dog Cases 75 A Stop-Dwi Fines 285,893 A ,128 Forfeitures of Deposits 2,827 A262 TOTAL Fines And Forfeitures 294, ,218 Sales of Refuse For Recycling 21,835 A ,36 Sales, Other 1,781 A ,746 Sales of Real Property 1,3 A266 Insurance Recoveries 2,344 A ,653 Other Compensation For Loss TOTAL Sale of Property And Compensation For Loss 225,26 A ,435 Reimbursement of Medicare Part D Exp 134,263 A27 7,949 Refunds of Prior Year's Expenditures 125,89 A271 55,884 Gifts And Donations 55,5 A275 3,23 Premium On Obligations A271 42,314 Otb-Distributed Earnings 13,875 A272 61,341 Unclassified (specify) 59,226 A ,124 TOTAL Miscellaneous Local Sources 478, ,842 St Aid, Mortgage Tax 893,411 A35 879,53 State Aid Court Facilities 258,363 A ,368 State Aid, Indigent Legal Services Fund 153,839 A ,932 St Aid, District Attorney Salaries 59,844 A33 93,799 St Aid Medical Examiner 2,586 A335 St Aid, Real Property Tax Administration A34 ST. Aid, Records MgmT. 43,149 A36 17,343 Rail Infrastructure Investment Act 22,898 A37 St Aid - Other (specify) 76,122 A389 45,872 St Aid, Education of Handicapped Child 1,662,131 A3277 1,436,215 State Aid, Homeland Security 33,833 A336 St Aid, Probation Services 192,52 A331 17,396 St Aid, Navigation Law Enforcement 15,313 A3315-3,681 St Aid, Unified Court Budget Sec Costs 3,87 A333 29,292 St Aid, Other Public Safety 17,961 A ,572 Page 6 OSC Municipality Code 191

7 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Revenues St Aid, Public Health St Aid, Laboratories St Aid Handicapped Children Early Intervention State Aid St Aid, Insect Control St Aid, Special Health Programs St Aid, Narcotic Addiction Control Additional Description OASAS St Aid, Other Health Additional Description OPWDD St Aid, Mental Health Additional Description OMH St Aid, Other Transportation St Aid, Highway Cap Projects Additional Description FEMA Irene St Aid, Trans Cap Grants (spec) St Aid, Medical Assistance St Aid, Family Assistance St Aid, Social Services Administration St Aid, Child Care St Aid, Juvenile Delinquent St Aid, Safety Net St Aid, Emergency Aid For Adults St Aid, Day Care St Aid, Services For Recipients St Aid, Veterans Service Agencies St Aid, Tourism Promotion St Aid, Programs For Aging St Aid-Economic Assistance St Aid, Youth Programs St Aid, Conservation Programs St Aid, Other Home And Comm Serv 995,68 3, ,62 5, ,671 1,356,44 39,46 64,3 531, ,31 756,785 2,986,167 3, ,773 29,74 379,95 926,146 8,654 68, ,79 48,116 63,44 3,68 A ,911 A3425 4,577 A ,989 A ,357 A3468 A3472 4,261 A ,436 A ,348 A349 1,26,469 A3589 5,164 A3591 1,678,125 A3597 A ,613 A A ,337 A3619 2,789,992 A ,864 A ,51 A ,768 A ,767 A367 1,59,515 A371 8,654 A3715 A ,11 A3789 A382 52,158 A391 A3989 3,525 TOTAL State Aid 14,234,39 14,456,376 Fed Aid, Civil Defense Fed Aid Other Public Safety Fed Aid Other Health Fed Aid, Mental Health Fed Aid-Other Health Capital Projects Fed Aid Other Transportation Additional Description FEMA Irene Sec 5311 Trans Fed Aid, Medicaid Assistance Fed Aid, Family Assistance Fed Aid, Social Services Administration Fed Aid, Food Stamp Program Admin Flexible Fund For Family Services (fffs) Fed Aid, Safety Net Fed Aid, Home Energy Assistance Title Iv-B Funds Fed Aid, Services For Recipients 16,196 13,111 1,892,567 99,47 12,479 3,1-97,663 1,27,458 2,973, ,822 2,22,63 15,323-36,97 1,373, ,34 A435 22,936 A ,3 A4489 1,33,988 A449 2,32 A ,393 A4589 5,66,574 A461-17,738 A469 1,77,675 A461 2,411,736 A ,12 A4615 2,368,314 A464 3,161 A ,618 A ,61 A467 22,961 Page 7 OSC Municipality Code 191

8 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Revenues Fed Aid Other Social Services A4689 1,32,566 Fed Aid, Programs For Aging 48,459 A ,7 Fed Aid, Other Home And Comm Services 119,174 A ,711 TOTAL Federal Aid 1,89,96 15,438,7 TOTAL Revenues 85,565,678 92,314,583 Serial Bonds A571 5,418,74 TOTAL Proceeds of Obligations 5,418,74 TOTAL Other Sources 5,418,74 TOTAL Detail Revenues And Other Sources 85,565,678 97,733,323 Page 8 OSC Municipality Code 191

9 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Legislative Board, Pers Serv 248,839 A ,127 Legislative Board, Contr Expend 1,764 A114 7,291 Legislative Board, Empl Bnfts 22,576 A ,894 TOTAL Legislative Board 462, ,311 Clerk of Legis Board,pers Serv 425,982 A141 47,321 Clerk of Legisl Board,equip & Cap Out A142 1,471 Clerk of Legis Board,contr Expend 36,249 A144 3,143 Clerk of Legis Board,empl Bnfts 171,72 A ,436 TOTAL Clerk of Legis Board 633, ,371 Unified Court Budget Costs, Contr Expend 3,47 A ,78 TOTAL Unified Court Budget Costs 3,47 3,78 District Attorney, Pers Serv 61,43 A ,16 District Attorney,equip & Cap Outlay A District Attorney,contr Expend 46,71 A ,976 District Attorney,empl Bnfts 184,969 A ,92 TOTAL District Attorney 841,47 859,136 Public Defender,pers Serv 373,33 A ,621 Public Defender,contr Expend 249,429 A ,137 Public Defender,empl Bnfts 137,78 A ,924 TOTAL Public Defender 76, ,683 Med Examiners & Coroners,contr Expend 19,794 A ,91 TOTAL Med Examiners & Coroners 19, ,91 Auditor, Contr Expend 56,772 A ,642 TOTAL Auditor 56,772 68,642 Treasurer, Pers Serv 511,68 A ,182 Treasurer, Equip & Cap Outlay 32,84 A ,62 Treasurer, Contr Expend 85,238 A ,481 Treasurer, Empl Bnfts 22,229 A ,94 TOTAL Treasurer 831, ,377 Assessment, Pers Serv 231,438 A ,915 Assessment, Contr Expend 57,776 A ,447 Assessment, Empl Bnfts 18,586 A ,999 TOTAL Assessment 397,8 44,361 Tax Advertising, Contr Expend 4,473 A ,286 TOTAL Tax Advertising 4,473 8,286 Exp On Prop Acq For Taxes, Contr Expend 27,46 A ,71 TOTAL Exp On Prop Acq For Taxes 27,46 1,71 Fiscal Agents Fees, Contr Expend 2,562 A ,59 TOTAL Fiscal Agents Fees 2,562 59,59 Clerk,pers Serv 765,849 A ,165 Clerk,equip & Cap Outlay 557 A Clerk,contr Expend 73,15 A1414 1,444 Clerk,empl Bnfts 367,514 A ,226 TOTAL Clerk 1,27,69 1,287,732 Law, Pers Serv 199,475 A ,35 Law, Equip & Cap Outlay 414 A Page 9 OSC Municipality Code 191

10 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Law, Contr Expend 19,14 A ,972 Law, Empl Bnfts 8,443 A ,846 TOTAL Law 389, ,13 Personnel, Pers Serv 25,492 A ,713 Personnel,equip & Cap Outlay 38 A1432 Personnel, Contr Expend 6,355 A ,4 Personnel, Empl Bnfts 67,715 A ,87 TOTAL Personnel 333,87 374,92 Elections, Pers Serv 22,91 A1451 2,518 Elections, Equip & Cap Outlay 2,661 A1452 3,38 Elections, Contr Expend 223,28 A ,298 Elections, Empl Bnfts 95,936 A ,756 TOTAL Elections 542, ,952 Board of Ethics, Contr Expend 62 A TOTAL Board of Ethics 62 6 Central Services Admin,equip & Cap Outlay A1612 Central Services Admin,contr Expend 12,23 A ,573 TOTAL Central Services Admin 12,23 85,573 Buildings, Pers Serv 672,953 A ,982 Buildings, Equip & Cap Outlay 35,218 A1622 8,133 Buildings, Contr Expend 67,759 A ,66 Buildings, Empl Bnfts 382,932 A ,935 TOTAL Buildings 1,761,862 1,82,657 Central Storeroom, Contr Expend 185,725 A ,261 TOTAL Central Storeroom 185,725 86,261 Central Data Process, Pers Serv 258,117 A ,885 Central Data Process & Cap Outlay 51,813 A ,754 Central Data Process, Contr Expend 7,523 A ,86 Central Data Process, Empl Bnfts 127,236 A ,168 TOTAL Central Data Process 57, ,891 Unallocated Insurance, Contr Expend 26,91 A1914 TOTAL Unallocated Insurance 26,91 Municipal Assn Dues, Contr Expend 8,28 A1924 7,926 TOTAL Municipal Assn Dues 8,28 7,926 Judgements And Claims, Contr Expend 89,419 A ,61 TOTAL Judgements And Claims 89,419 94,61 Payments In Lieu of Taxes, Contr Expend 12,56 A ,56 TOTAL Payments In Lieu of Taxes 12,56 12,56 TOTAL General Government Support 9,315,992 9,371,799 Community College Tuition,contr Expend 63,126 A ,411 TOTAL Community College Tuition 63, ,411 Contribution,community College,contr Expen 2,32,992 A ,126,453 TOTAL Contribution 2,32,992 2,126,453 Education Handicapped Children 133,319 A ,53 Education Handicapped Children,contr Expen 2,995,312 A2964 3,16,253 Page 1 OSC Municipality Code 191

11 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Education Handicapped Children 48,47 A ,61 TOTAL Education Handicapped Children 3,176,677 3,325,367 Other Education Activities,contr Expend 26,1 A ,9 TOTAL Other Education Activities 26,1 234,9 TOTAL Education 6,72,895 6,228,321 Public Safety Comm Sys, Pers Serv 24,931 A321 27,469 Public Safety Comm Sys, Equip & Cap Outlay 3,198 A322 Public Safety Comm Sys, Contr Expend 191,591 A ,742 Public Safety Comm Sys, Empl Bnfts 3,841 A328 4,922 TOTAL Public Safety Comm Sys 25, ,133 Sheriff,pers Serv 1,926,191 A3111 2,111,79 Sheriff, Equip & Cap Outlay 384,267 A ,935 Sheriff, Contr Expend 297,694 A ,569 Sheriff, Empl Bnfts 872,869 A ,259 TOTAL Sheriff 3,481,2 3,493,842 Probation, Pers Serv 78,579 A ,213 Probation, Equip & Cap Outlay 29,722 A3142 2,359 Probation, Contr Expend 21,168 A ,638 Probation, Empl Bnfts 31,429 A ,151 TOTAL Probation 1,6,899 1,48,361 Jail, Pers Serv 2,85,663 A3151 2,126,18 Jail, Equip & Cap Outlay 7,928 A3152 6,627 Jail, Contr Expend 1,128,43 A3154 1,18,778 Jail, Empl Bnfts 96,15 A ,734 TOTAL Jail 4,127,648 4,285,158 Stop Dwi,pers Serv 57,982 A ,911 Stop Dwi, Equip & Cap Outlay 5 A Stop Dwi,contr Expend 14,692 A ,349 Stop Dwi, Empl Bnfts 16,724 A ,92 TOTAL Stop Dwi 179, ,71 Fire, Pers Serv 779,532 A ,695 Fire, Equip & Cap Outlay 3,45 A ,22 Fire, Contr Expend 185,321 A ,974 Fire, Empl Bnfts 318,52 A ,791 TOTAL Fire 1,286,76 1,514,68 Examining Boards, Pers Serv 15,59 A ,26 Examining Boards, Contr Expend 1,546 A3614 4,323 Examining Boards, Empl Bnfts 2,29 A3618 5,124 TOTAL Examining Boards 19,165 22,653 Homeland Security, EquiP. And Capital Outl 26,51 A ,44 Homeland Security, Contractual Expenditure 61,643 A ,88 TOTAL Homeland Security 87, ,248 TOTAL Public Safety 1,493,645 1,875,145 Public Health, Pers Serv 1,421,879 A411 1,426,6 Public Health, Equip & Cap Outlay 12,439 A412 12,63 Public Health, Contr Expend 294,534 A414 21,393 Page 11 OSC Municipality Code 191

12 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Public Health, Empl Bnfts 732,679 A ,831 TOTAL Public Health 2,461,531 2,479,293 Family Health Plan Ser, Pers Serv Family Health Plan Ser, Contr Expend Family Health Plan Ser,empl Bnfts 446,33 157, ,975 A ,526 A ,37 A ,514 TOTAL Family Health Plan Ser 789,544 85,77 Physically Handicapped, Contr Expend 34,188 A ,829 TOTAL Physically Handicapped 34,188 28,829 Early Intervention Pgm,pers Serv Early Interven Pgm,equip&cap Outlay Early Intervention Pgm,contr Expend Early Intervention, Empl Ben 216, ,282 79,314 A ,241 A ,269 A ,676 A ,527 TOTAL Early Intervention 869, ,713 Child Health Program, Contr Expend 254 A TOTAL Child Health Program Child Health Program, Pers Serv Child Health Program, Contr Expend 1, ,222 A481 1,537 A ,46 TOTAL Child Health Program 744, ,943 Other Public Health, Pers Serv Other Public Health, Contr Expend Other Public Health, Empl Bnfts 1,25 22, A ,25 A ,772 A TOTAL Other Public Health 23,862 18,126 Alcoholic Addic Control, Contr Expend 493,194 A ,568 TOTAL Alcoholic Addic Control 493,194 36,568 Mental Health Admin,pers Serv Mental Health Admin,equip & Cap Outlay Mental Health Admin,contr Expend Mental Health Admin,empl Bnfts 1,86,684 8,366 1,524, ,439 A4311 1,748,562 A4312 4,281 A4314 1,515,156 A ,51 TOTAL Mental Health Admin 4,158,478 4,37,5 Mental Health Prog,contr Expend 698,474 A ,423 TOTAL Mental Health Prog 698,474 53,423 TOTAL Health 1,274,168 9,795,972 Other Transportation, Pers Serv Additional Description FEMA Road & Mach Other Transportation, Equip & Cap Outlay Additional Description FEMA Road & Mach Other Transportation, Contr Expend Additional Description FEMA Road & Mach Other Transportation, Empl Bnfts Additional Description FEMA Road & Mach A ,854 A5682 3,526,383 A5684 1,11,76 A ,194 TOTAL Other Transportation 4,746,57 TOTAL Transportation 4,746,57 Admin, Pers Serv Admin, Equip & Cap Outlay Admin, Contr Expend Admin, Empl Bnfts 4,715,567 45,437 1,487,564 2,245,749 A611 4,642,795 A612 48,52 A614 1,24,891 A618 2,517,581 TOTAL Admin 8,494,316 8,449,318 Page 12 OSC Municipality Code 191

13 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Day Care, Contr Expend 426,315 A ,26 TOTAL Day Care 426, ,26 Services For Recipients, Contr Expend 53,677 A674 53,242 TOTAL Services For Recipients 53,677 53,242 Medicaid 9,398,596 A614 9,678,168 TOTAL Medicaid 9,398,596 9,678,168 Family Assistance, Contr Expend 3,884,466 A6194 3,391,849 TOTAL Family Assistance 3,884,466 3,391,849 Child Care, Contr Expend 4,694,28 A ,51,921 TOTAL Child Care 4,694,28 4,51,921 Juvenile Delinquent, Contr Expend 258,492 A ,863 TOTAL Juvenile Delinquent 258, ,863 State Training School, Contr Expend 13,324 A ,28 TOTAL State Training School 13,324 61,28 Safety Net, Contr Expend 2,248,118 A6144 2,45,731 TOTAL Safety Net 2,248,118 2,45,731 Home Energy Assistance, Contr Expend 82,427 A ,231 TOTAL Home Energy Assistance 82,427 51,231 Emergency Aid For Adults, Contr Expend 6,329 A ,29 TOTAL Emergency Aid For Adults 6,329 84,29 Other Economic Opp Pro, Contr Expend 4,85 A ,75 TOTAL Other Economic Opp Pro 4,85 36,75 Veterans Service, Pers Serv 111,445 A ,5 Veterans Service, Equip & Cap Outlay 199 A ,997 Veterans Service, Contr Expend 3,686 A ,17 Veterans Service, Empl Bnfts 32,842 A ,878 TOTAL Veterans Service 175, ,941 Consumer Affairs, Pers Serv 33,84 A ,84 Consumer Affairs, Equip & Cap Outlay A6612 Consumer Affairs, Contr Expend 4,482 A6614 5,758 Consumer Affairs, Empl Bnfts 22,16 A ,674 TOTAL Consumer Affairs 6,33 61,236 Programs For Aging, Pers Serv 1,8,998 A ,41,951 Programs For Aging, Equip & Cap Outlay 563 A ,182 Programs For Aging, Contr Expend 75,272 A ,697 Programs For Aging, Empl Bnfts 467,999 A ,655 TOTAL Programs For Aging 2,227,833 2,43,484 TOTAL Economic Assistance And Opportunity 32,685,427 32,545,259 Parks, Contr Expend 494 A TOTAL Parks Youth Prog, Pers Serv 192,186 A ,4 Youth Prog, Contr Expend 56,645 A ,36 Youth Prog, Empl Bnfts 81,69 A7318 8,56 TOTAL Youth Prog 329,9 293,582 Page 13 OSC Municipality Code 191

14 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Library, Contr Expend 36,333 A ,7 TOTAL Library 36,333 32,7 Historian, Pers Serv 3,6 A7511 3,6 Historian, Contr Expend 5,49 A7514 5,43 Historian, Empl Bnfts 274 A7518 1,538 TOTAL Historian 8,922 1,567 Other Performing Arts, Contr Expend 52,165 A ,95 TOTAL Other Performing Arts 52,165 46,95 TOTAL Culture And Recreation 427, ,35 Planning, Pers Serv 593,287 A ,469 Planning, Equip & Cap Outlay A822 83,57 Planning, Contr Expend 771,95 A824 1,2,318 Planning, Empl Bnfts 266,11 A ,716 TOTAL Planning 1,631,348 1,999,74 Refuse & Garbage, Pers Serv 851,558 A ,118 Refuse & Garbage, Equip & Cap Outlay A8162 4,765 Refuse & Garbage, Contr Expend 1,32,241 A8164 2,83,152 Refuse & Garbage, Empl Bnfts 539,993 A ,96 TOTAL Refuse & Garbage 2,693,792 4,143,131 Rent Subsidy, Pers Serv 96,363 A ,922 Rent Subsidy, Contr Expend 9,734 A8614 9,425 Rent Subsidy, Empl Bnfts 59,4 A ,216 TOTAL Rent Subsidy 165, ,562 Fish And Game, Contr Expend 5,85 A8724 5,265 TOTAL Fish And Game 5,85 5,265 Sm Watershed Prot Dis, Pers Serv 1,179 A8741 1,179 Sm Watershed Prot Dis, Contr Expend -21,329 A8744 1,171,238 Sm Watershed Prot Dis, Empl Bnfts 1,51 A8748 2,575 TOTAL Sm Watershed Prot Dis -9,649 1,183,992 Flood & Erosion Control, Contr Expend 282,819 A ,538 TOTAL Flood & Erosion Control 282, ,538 Agriculture And Livestock, Pers Serv 6,5 A8751 6,5 Agriculture And Livestock, Contr Expend 31,748 A ,799 Agriculture And Livestock, Empl Bnfts 494 A8758 1,135 TOTAL Agriculture And Livestock 38,742 36,434 TOTAL Home And Community Services 4,88,38 7,79,996 State Retirement System A ,77 Social Security, Employer Cont A938 Worker's Compensation, Empl Bnfts 178,275 A948-1 Unemployment Insurance, Empl Bnfts 11,769 A Disability Insurance, Empl Bnfts 31,646 A9558 Hospital & Medical (dental) Ins, Empl Bnft 452,821 A968 51,28 Other Employee Benefits (spec) 7,723 A9898 6,9 TOTAL Employee Benefits 682,235 1,34,266 Page 14 OSC Municipality Code 191

15 (A) GENERAL Results of Operation Code Description 21 EdpCode 211 Expenditures Debt Principal, Serial Bonds 569,73 A9716 6,726,767 Debt Principal, Bond Anticipation Notes 295, A9736 Install Pur Debt, Principal A97856 TOTAL Debt Principal 864,73 6,726,767 Debt Interest, Serial Bonds 287,639 A ,658 Debt Interest, Bond Anticipation Notes 24, A9737 Install Pur Debt, Interest A97857 TOTAL Debt Interest 527, ,658 TOTAL Expenditures 76,152,557 9,362,995 Transfers, Other Funds 8,84,195 A9919 7,992,546 Transfers, Capital Projects Fund 649, A9959 TOTAL Operating Transfers 8,733,195 7,992,546 TOTAL Other Uses 8,733,195 7,992,546 TOTAL Detail Expenditures And Other Uses 84,885,752 98,355,541 Page 15 OSC Municipality Code 191

16 (A) GENERAL Changes in Fund Equity Code Description 21 EdpCode 211 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity-Beginning of Year 1,93,25 A821 11,483,12 Prior Period Adj-Increase To Fund Equity A812 51,416 Prior Period Adj - Decrease In Fund Equity 126,849 A815 Restated Fund Equity - Beg of Year 1,83,176 A822 11,534,518 ADD - REVENUES AND OTHER SOURCES 85,565,678 97,733,323 DEDUCT - EXPENDITURES AND OTHER USES 84,885,752 98,355,541 Fund Equity-End of Year 11,483,12 A829 1,912,338 Page 16 OSC Municipality Code 191

17 (A) GENERAL Budget Summary Code Description 211 EdpCode 212 Estimated Revenues Est Rev - Real Property Taxes 19,981,51 A149N 2,436,131 Est Rev - Real Property Tax Items 2,6, A199N 2,699, Est Rev - Non Property Tax Items 25,4, A1199N 25,5, Est Rev - Departmental Income 1,455,948 A1299N 12,568,878 Est Rev - Intergovernmental Charges 65,9 A2399N 576, Est Rev - Use of Money And Property 172,6 A2499N 163,4 Est Rev - Licenses And Permits 48,2 A2599N 44, Est Rev - Fines And Forfeitures 278,72 A2649N 292,331 Est Rev - Sale of Prop And Comp For Loss 135, A2699N 19, Est Rev - Miscellaneous Local Sources 252, A2799N 22, Est Rev - Interfund Revenues 35 A281N 35 Est Rev - State Aid 14,842,729 A399N 13,45,467 Est Rev - Federal Aid 9,361,452 A499N 9,196,172 TOTAL Estimated Revenues 84,134,4 85,291,729 Appropriated Reserve A511N 77,242 Appropriated Fund Balance, Part County 1, A595N 1, Appropriated Fund Balance 2,5, A599N 1,7, TOTAL Estimated Other Sources 2,51, 1,787,242 TOTAL Estimated Revenues And Other Sources 86,644,4 87,78,971 Page 17 OSC Municipality Code 191

18 (A) GENERAL Budget Summary Code Description 211 EdpCode 212 Appropriations App - General Government Support 9,63,418 A1999N 9,195,886 App - Education 6,443,67 A2999N 6,582,112 App - Public Safety 9,913,3 A3999N 1,619,179 App - Health 1,376,36 A4999N 1,114,985 App - Economic Assistance And Opportunity 35,39,249 A6999N 33,93,76 App - Culture And Recreation 383,244 A7999N 251,37 App - Home And Community Services 5,137,481 A8999N 7,339,814 App - Employee Benefits 521,419 A9199N 52,79 App - Debt Service 1,773,776 A9899N 1,437,611 TOTAL Appropriations 78,651,854 79,973,49 App - Interfund Transfer 7,992,546 A9999N 7,15,562 TOTAL Other Uses 7,992,546 7,15,562 TOTAL Appropriations And Other Uses 86,644,4 87,78,971 Page 18 OSC Municipality Code 191

19 (CD) SPECIAL GRANT Balance Sheet Code Description 21 EdpCode 211 Assets Cash 23,214 CD2 277,77 Cash In Time Deposits 245,62 CD21 243,96 TOTAL Cash 475,817 52,173 Accounts Receivable CD38 Rehabilitation Loan Receivable 3,566,99 CD39 3,514,336 TOTAL Other Receivables (net) 3,566,99 3,514,336 TOTAL Assets 4,42,725 4,34,59 Page 19 OSC Municipality Code 191

20 (CD) SPECIAL GRANT Balance Sheet Code Description 21 EdpCode 211 Liabilities Accounts Payable CD6 25, TOTAL Accounts Payable 25, Due To Other Funds 5,113 CD63 2,249 TOTAL Due To Other Funds 5,113 2,249 Due To Other Governments -1 CD TOTAL Due To Other Governments Deferred Revenues 3,566,99 CD691 3,514,336 TOTAL Deferred Revenues 3,566,99 3,514,336 TOTAL Liabilities 3,572,21 3,559,758 Unreserved Fund Balance Appropriated 62,74 CD91 Assigned Appropriated Fund Balance CD914 19,936 Assigned Unappropriated Fund Balance CD ,816 TOTAL Assigned Fund Balance 62,74 474,752 Unreserved Fund Balance Unappropriated 48,1 CD911 TOTAL Unassigned Fund Balance 48,1 TOTAL Fund Equity 47,75 474,752 TOTAL Liabilities And Fund Equity 4,42,725 4,34,59 Page 2 OSC Municipality Code 191

21 (CD) SPECIAL GRANT Results of Operation Code Description 21 EdpCode 211 Revenues Community Development Income 486,664 CD ,849 TOTAL Departmental Income 486, ,849 Interest And Earnings 18 CD TOTAL Use of Money And Property Econ Dev Zone Admin Grant TOTAL State Aid CD3787 Fed Aid, Community Development Act 51,245 CD ,27 TOTAL Federal Aid 51, ,27 TOTAL Revenues 996,926 1,194,69 Interfund Transfers 5, CD531 4, TOTAL Interfund Transfers 5, 4, TOTAL Other Sources 5, 4, TOTAL Detail Revenues And Other Sources 1,1,926 1,198,69 Page 21 OSC Municipality Code 191

22 (CD) SPECIAL GRANT Results of Operation Code Description 21 EdpCode 211 Expenditures Rehab Loans & Grant, Contr Expend 1,669,88 CD ,54,142 TOTAL Rehab Loans & Grant 1,669,88 1,54,142 Administration, Contr Expend 8,137 CD ,641 TOTAL Administration 8,137 12,641 Econ Dev Zone - Admin - Pers Serv CD86871 Econ Dev Zone - Contr Expend 1,323 CD ,885 Econ Dev Zone - Empl Bnfts TOTAL Econ Dev Zone - Empl Bnfts 1,323 CD ,885 TOTAL Home And Community Services 1,679,341 1,176,668 TOTAL Expenditures 1,679,341 1,176,668 TOTAL Detail Expenditures And Other Uses 1,679,341 1,176,668 Page 22 OSC Municipality Code 191

23 (CD) SPECIAL GRANT Changes in Fund Equity Code Description 21 EdpCode 211 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity-Beginning of Year 1,148,119 CD821 47,75 Prior Period AdJ.- Increase In Fund Equity CD812 Prior Period Adj - Decrease In Fund Equity CD815 17,354 Restated Fund Equity - Beg of Year 1,148,119 CD ,35 ADD - REVENUES AND OTHER SOURCES 1,1,926 1,198,69 DEDUCT - EXPENDITURES AND OTHER USES 1,679,341 1,176,668 Fund Equity-End of Year 47,75 CD ,752 Page 23 OSC Municipality Code 191

24 (D) COUNTY ROAD Balance Sheet Code Description 21 EdpCode 211 Assets Cash 1,248,476 D2 4,596 Cash In Time Deposits D21 TOTAL Cash 1,248,476 4,596 Accounts Receivable 57 D38 3 TOTAL Other Receivables (net) 57 3 State & Federal Receivables 75,472 D41 54,762 TOTAL State And Federal Aid Receivables 75,472 54,762 Due From Other Funds 1,114,765 D391 4,588,546 TOTAL Due From Other Funds 1,114,765 4,588,546 TOTAL Assets 2,438,77 5,133,97 Page 24 OSC Municipality Code 191

25 (D) COUNTY ROAD Balance Sheet Code Description 21 EdpCode 211 Liabilities Accounts Payable 275,41 D6 24,379 TOTAL Accounts Payable 275,41 24,379 Due To Other Funds 223,361 D63 2,835,67 TOTAL Due To Other Funds 223,361 2,835,67 Due To Employees' Retirement System 221,91 D637 29,176 TOTAL Due To Other Governments 221,91 29,176 TOTAL Liabilities 72,681 3,33,225 Fund Balance-Reserved For Bonded Debt 445 D TOTAL Restricted Fund Balance Unreserved Fund Balance Appropriated 5, D91 Assigned Appropriated Fund Balance D914 5, Assigned Unappropriated Fund Balance D915 1,33,175 TOTAL Assigned Fund Balance 5, 1,83,175 Unreserved Fund Balance Unappropriated 1,217,644 D911 TOTAL Unassigned Fund Balance 1,217,644 TOTAL Fund Equity 1,718,89 1,83,682 TOTAL Liabilities And Fund Equity 2,438,77 5,133,97 Page 25 OSC Municipality Code 191

26 (D) COUNTY ROAD Results of Operation Code Description 21 EdpCode 211 Revenues Roads & Bridges Charges Other Govts 7,13 D236 8,425 TOTAL Intergovernmental Charges 7,13 8,425 Interest And Earnings 1,191 D TOTAL Use of Money And Property 1, Sales of Scrap & Excess Materials 7,676 D265 2,558 Insurance Recoveries 757 D268 TOTAL Sale of Property And Compensation For Loss 8,433 2,558 Premium & Accrued Interest On Obligations D ,554 Unclassified (specify) 1,25 D277 29,85 TOTAL Miscellaneous Local Sources 1,25 43,44 St Aid, Other Aid, (specify) 16 D389 St Aid, Consolidated Highway Aid 1,421,66 D351 1,421,28 St Aid Emergency Disaster Assist 8,422 D396 TOTAL State Aid 1,429,649 1,421,28 Federal Aid - Other 22,698 D489 Fed Aid, Emergency Disaster Assistance 5,662 D496 TOTAL Federal Aid 28,36 TOTAL Revenues 1,475,985 1,836,364 Interfund Transfers 7,537,54 D531 7,232,61 TOTAL Interfund Transfers 7,537,54 7,232,61 Serial Bonds D571 4,51,59 TOTAL Proceeds of Obligations 4,51,59 TOTAL Other Sources 7,537,54 11,742,651 TOTAL Detail Revenues And Other Sources 9,13,525 13,579,15 Page 26 OSC Municipality Code 191

27 (D) COUNTY ROAD Results of Operation Code Description 21 EdpCode 211 Expenditures Traffic Control, Pers Serv 141,926 D ,666 Traffic Control, Contr Expen 58,469 D3314 5,475 Traffic Control, Empl Bnfts 64,442 D ,731 TOTAL Traffic Control 264, ,872 TOTAL Public Safety 264, ,872 Street Admin, Pers Serv 294,95 D511 31,329 Street Admin, Equip & Cap Outlay 263 D512 Street Admin, Contr Expend 49,47 D514 47,439 Street Admin, Empl Bnfts 8,285 D518 81,136 TOTAL Street Admin 424,5 429,93 Engineering, Pers Serv 25,689 D521 25,356 Engineering, Equip & Cap Outlay 738 D522 Engineering, Contr Expend 62 D524 1,8 Engineering, Empl Bnfts 58,186 D528 43,975 TOTAL Engineering 265,215 25,41 Maint of Streets, Pers Serv 1,92,737 D5111 1,4,213 Maint of Streets, Contr Expend 1,47,237 D5114 1,35,32 Maint of Streets, Empl Bnfts 1,81,747 D5118 1,42,55 TOTAL Maint of Streets 3,644,721 3,432,751 Perm Improve Highway, Equip & Cap Outlay 1,54,37 D ,274,21 Perm Improve Highway, Contr Expend 8,63 D TOTAL Perm Improve Highway 1,512,667 1,274,396 Brush And Weeds, Contr Expend D5144 3,919 TOTAL Brush And Weeds 3,919 Snow Removal, Pers Serv 1,12,491 D ,755 Snow Removal, Contr Expend 96,152 D ,375 TOTAL Snow Removal 2,8,642 1,919,131 TOTAL Transportation 7,855,746 7,31,511 State Retirement, Empl Bnfts 27,946 D ,814 Social Security, Empl Bnfts D938 Worker's Compensation, Empl Bnfts 77,77 D948 33,76 Disability Insurance, Empl Bnfts 3,694 D9558 3,48 Hospital & Medical (dental) Ins, Empl Bnft D968 34,694 TOTAL Employee Benefits 289,41 438,262 Debt Principal, Serial Bonds 351,659 D9716 5,75,719 TOTAL Debt Principal 351,659 5,75,719 Debt Interest, Serial Bonds 28,4 D ,92 TOTAL Debt Interest 28,4 348,92 TOTAL Expenditures 8,969,692 13,422,456 Page 27 OSC Municipality Code 191

28 (D) COUNTY ROAD Results of Operation Code Description 21 EdpCode 211 Other Uses Transfers, Capital Projects Fund 11,9 D9959 4,91 TOTAL Operating Transfers 11,9 4,91 TOTAL Other Uses 11,9 4,91 TOTAL Detail Expenditures And Other Uses 9,8,593 13,462,546 Page 28 OSC Municipality Code 191

29 (D) COUNTY ROAD Changes in Fund Equity Code Description 21 EdpCode 211 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year 1,785,156 D821 1,718,89 Prior Period AdJ.- Increase In Fund Equity D812 Prior Period Adj - Decrease In Fund Equity D815 3,876 Restated Fund Equity - Beg of Year 1,785,156 D822 1,687,213 ADD - REVENUES AND OTHER SOURCES 9,13,525 13,579,15 DEDUCT - EXPENDITURES AND OTHER USES 9,8,593 13,462,546 Fund Equity - End of Year 1,718,89 D829 1,83,691 Page 29 OSC Municipality Code 191

30 (D) COUNTY ROAD Budget Summary Code Description 211 EdpCode 212 Estimated Revenues Est Rev - Intergovernmental Charges 9, D2399N 8, Est Rev - State Aid 1,421,66 D399N 1,421,28 TOTAL Estimated Revenues 1,43,66 1,429,28 Estimated - Interfund Transfer 7,232,61 D531N 6,639,17 Appropriated Fund Balance 5, D599N 5, TOTAL Estimated Other Sources 7,732,61 7,139,17 TOTAL Estimated Revenues And Other Sources 9,162,127 8,568,45 Page 3 OSC Municipality Code 191

31 (D) COUNTY ROAD Budget Summary Code Description 211 EdpCode 212 Appropriations App - Transportation 6,987,64 D5999N 6,811,36 App - Employee Benefits 1,613,867 D9199N 1,582,838 App - Debt Service 56,62 D9899N 174,171 TOTAL Appropriations 9,162,127 8,568,45 TOTAL Appropriations And Other Uses 9,162,127 8,568,45 Page 31 OSC Municipality Code 191

32 (DM) ROAD MACHINERY Balance Sheet Code Description 21 EdpCode 211 Assets Cash 55,368 DM2 61,226 Cash In Time Deposits DM21 TOTAL Cash 55,368 61,226 Accounts Receivable 5,11 DM38 52,245 TOTAL Other Receivables (net) 5,11 52,245 Due From Other Funds 475,15 DM ,943 TOTAL Due From Other Funds 475,15 849,943 TOTAL Assets 58, ,413 Page 32 OSC Municipality Code 191

33 (DM) ROAD MACHINERY Balance Sheet Code Description 21 EdpCode 211 Liabilities Accounts Payable 124,135 DM6 15,743 TOTAL Accounts Payable 124,135 15,743 Due To Other Funds DM63 42,888 TOTAL Due To Other Funds 42,888 Due To Employees' Retirement System 24,188 DM637 26,38 TOTAL Due To Other Governments 24,188 26,38 TOTAL Liabilities 148,322 22,1 Reserve For Repairs DM882 18,57 Additional Description Streetsweeper was DM889 Fund Balance-Reserved For Bonded Debt 2,554 DM884 2,554 Miscellaneous Reserve (specify) 18,561 DM889 TOTAL Restricted Fund Balance 21,115 21,124 Committed Fund Balance DM ,5 TOTAL Committed Fund Balance 138,5 Unreserved Fund Balance Appropriated DM91 Assigned Appropriated Fund Balance DM914 2, Assigned Unappropriated Fund Balance DM ,779 TOTAL Assigned Fund Balance 583,779 Unreserved Fund Balance Unappropriated 411,182 DM911 Unassigned Fund Balance TOTAL Unassigned Fund Balance 411,182 TOTAL Fund Equity 432, ,43 TOTAL Liabilities And Fund Equity 58, ,413 DM917 Page 33 OSC Municipality Code 191

34 (DM) ROAD MACHINERY Results of Operation Code Description 21 EdpCode 211 Revenues Interest And Earnings 177 DM TOTAL Use of Money And Property Sales, Other 417,635 DM ,97 Insurance Recoveries 132,788 DM268 TOTAL Sale of Property And Compensation For Loss 55, ,97 Refunds of Prior Year's Expenditures DM271 Premium & Accrued Interest On Obligations DM271 87,428 Unclassified (specify) 129,73 DM277 89,671 TOTAL Miscellaneous Local Sources 129,73 177,99 Interfund Revenues 1,4,668 DM281 1,15,642 TOTAL Interfund Revenues 1,4,668 1,15,642 Fed Aid, Other Home And Comm Services TOTAL Federal Aid DM4989 TOTAL Revenues 1,684,972 1,746,871 Interfund Transfers 541,655 DM ,485 TOTAL Interfund Transfers 541, ,485 Serial Bonds DM571 1,55,67 TOTAL Proceeds of Obligations 1,55,67 TOTAL Other Sources 541,655 1,812,155 TOTAL Detail Revenues And Other Sources 2,226,627 3,559,26 Page 34 OSC Municipality Code 191

35 (DM) ROAD MACHINERY Results of Operation Code Description 21 EdpCode 211 Expenditures Machinery, Pers Serv 312,614 DM ,134 Machinery, Equip & Cap Outlay 142,85 DM ,485 Machinery, Contr Expend 1,26,559 DM5134 1,38,8 Machinery, Empl Bnfts 166,984 DM ,35 TOTAL Machinery 1,829,7 1,931,724 TOTAL Transportation 1,829,7 1,931,724 State Retirement, Empl Bnfts 21,981 DM918 34,733 Social Security, Empl Bnfts DM938 Worker's Compensation, Empl Bnfts 8,5 DM948 3,487 Disability Insurance, Empl Bnfts 382 DM Hospital & Medical (dental) Ins, Empl Bnft 2,815 DM968 6,436 TOTAL Employee Benefits 51,677 45,28 Debt Principal, Serial Bonds 83,638 DM9716 1,189,314 TOTAL Debt Principal 83,638 1,189,314 Debt Interest, Serial Bonds 49,48 DM ,853 TOTAL Debt Interest 49,48 81,853 TOTAL Expenditures 2,13,82 3,247,919 TOTAL Detail Expenditures And Other Uses 2,13,82 3,247,919 Page 35 OSC Municipality Code 191

36 (DM) ROAD MACHINERY Changes in Fund Equity Code Description 21 EdpCode 211 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year 188,662 DM ,296 Prior Period AdJ.- Increase In Fund Equity 3,89 DM812 Prior Period Adj - Decrease In Fund Equity DM815 Restated Fund Equity - Beg of Year 219,471 DM ,296 ADD - REVENUES AND OTHER SOURCES 2,226,627 3,559,26 DEDUCT - EXPENDITURES AND OTHER USES 2,13,82 3,247,919 Fund Equity - End of Year 432,296 DM ,43 Page 36 OSC Municipality Code 191

37 (DM) ROAD MACHINERY Budget Summary Code Description 211 EdpCode 212 Estimated Revenues Sale of Property And ComP. For Loss 3, DM2699N 4, Miscellaneous Local Sources 1,39,82 DM2799N 5, Interfund Revenues DM281N 989,82 TOTAL Estimated Revenues 1,339,82 1,439,82 Interfund Transfers 756,485 DM531N 462,545 Appropriated Reserve DM511N Appropriated Fund Balance DM599N 2, TOTAL Estimated Other Sources 756, ,545 TOTAL Estimated Revenues And Other Sources 2,96,35 2,12,365 Page 37 OSC Municipality Code 191

38 (DM) ROAD MACHINERY Budget Summary Code Description 211 EdpCode 212 Appropriations Transportation 1,759,774 DM5999N 1,829,636 Employee Benefits 23,193 DM9199N 231,965 Debt Service (principal & InT.) 133,338 DM9899N 4,764 TOTAL Appropriations 2,96,35 2,12,365 TOTAL Appropriations And Other Uses 2,96,35 2,12,365 Page 38 OSC Municipality Code 191

39 (H) CAPITAL PROJECTS Balance Sheet Code Description 21 EdpCode 211 Assets Cash 2,156,142 H2 2,783,939 Cash In Time Deposits 232,865 H21 173,699 TOTAL Cash 2,389,7 2,957,638 State & Federal Receivables 65,226 H41 384,623 TOTAL State And Federal Aid Receivables 65, ,623 Due From Other Funds 112,167 H391 27,494 TOTAL Due From Other Funds 112,167 27,494 TOTAL Assets 3,16,399 3,369,755 Page 39 OSC Municipality Code 191

40 (H) CAPITAL PROJECTS Balance Sheet Code Description 21 EdpCode 211 Liabilities Accounts Payable 193,448 H6 559,127 TOTAL Accounts Payable 193, ,127 Retained Percentages, Cont Pay H65 TOTAL Retained Percentages Bond Anticipation Notes Payable H626 TOTAL Notes Payable Due To Other Funds 675,176 H63 2,721,919 TOTAL Due To Other Funds 675,176 2,721,919 Due To Other Governments 5,84 H631 5,84 TOTAL Due To Other Governments 5,84 5,84 TOTAL Liabilities 874,463 3,286,887 Assigned Unappropriated Fund Balance H915 82,868 TOTAL Assigned Fund Balance 82,868 Unreserved Fund Balance Unappropriated 2,231,936 H911 TOTAL Unassigned Fund Balance 2,231,936 TOTAL Fund Equity 2,231,936 82,868 TOTAL Liabilities And Fund Equity 3,16,399 3,369,755 Page 4 OSC Municipality Code 191

41 (H) CAPITAL PROJECTS Results of Operation Code Description 21 EdpCode 211 Revenues Community College Capital Cost H ,2 TOTAL Intergovernmental Charges 528,2 St Aid, Community College Construction 16,239 H ,8 St Aid, Highway Cap Projects 74,114 H ,579 State Aid Emergency Disaster 32,89 H396 TOTAL State Aid 122,442 1,149,659 Fed Aid - Cap Projects 465,382 H497 1,41,51 FeD. Aid, Other Public Safety 26,886 H4389 Fed Aid Other Culture & Rec -Cap Proj -1,48 H4897 Fed Aid, Emergency Disaster Assistance 92,17 H496 TOTAL Federal Aid 582,958 1,41,51 TOTAL Revenues 75,4 3,79,36 Interfund Transfers 759,9 H531 4,91 TOTAL Interfund Transfers 759,9 4,91 Serial Bonds 12,626,8 H571 Bans Redeemed From Appropriations 295, H5731 Installment Purchase Debt TOTAL Proceeds of Obligations 12,921,8 H5785 TOTAL Other Sources 13,681,7 4,91 TOTAL Detail Revenues And Other Sources 14,387,1 3,119,451 Page 41 OSC Municipality Code 191

42 (H) CAPITAL PROJECTS Results of Operation Code Description 21 EdpCode 211 Expenditures Buildings, Equip & Cap Outlay 1,941,263 H ,25 TOTAL Buildings 1,941,263 21,25 General Govt, Equip & Cap Outlay TOTAL General Govt H19972 TOTAL General Government Support 1,941,263 21,25 Comm College -Capital Projects 32,479 H ,657,92 TOTAL Comm College -Capital Projects 32,479 1,657,92 TOTAL Education 32,479 1,657,92 Public Safety Cap Proj 81,13 H3972 2,751 TOTAL Public Safety Cap Proj 81,13 2,751 TOTAL Public Safety 81,13 2,751 Maint of Bridges, Equip & Cap Outlay 26,886 H5122 TOTAL Maint of Bridges 26,886 Highway, Capital Projects 227,168 H ,258,997 TOTAL Highway 227,168 3,258,997 TOTAL Transportation 254,54 3,258,997 Parks, Equip & Cap Outlay H7112 8,95 TOTAL Parks 8,95 Historical Property, Equip & Cap Outlay 39,979 H7522 TOTAL Historical Property 39,979 TOTAL Culture And Recreation 39,979 8,95 Refuse & Garbage, Equip & Cap Outlay TOTAL Refuse & Garbage H8162 Emergency Disaster Work, Equip & Cap Out TOTAL Emergency Disaster Work H8762 TOTAL Home And Community Services TOTAL Expenditures 2,618,788 5,138,778 TOTAL Detail Expenditures And Other Uses 2,618,788 5,138,778 Page 42 OSC Municipality Code 191

43 (H) CAPITAL PROJECTS Changes in Fund Equity Code Description 21 EdpCode 211 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year -9,476,57 H821 2,231,936 Prior Period AdJ.- Increase In Fund Equity H812 Prior Period Adj - Decrease In Fund Equity 59,869 H ,741 Restated Fund Equity - Beg of Year -9,536,376 H822 2,12,195 ADD - REVENUES AND OTHER SOURCES 14,387,1 3,119,451 DEDUCT - EXPENDITURES AND OTHER USES 2,618,788 5,138,778 Fund Equity - End of Year 2,231,936 H829 82,868 Page 43 OSC Municipality Code 191

44 (K) GENERAL FIXED ASSETS Balance Sheet Code Description 21 EdpCode 211 Assets Land 2,822,11 K11 2,822,11 Buildings 25,531,292 K12 27,771,15 Machinery & Equipment 14,965,294 K14 15,243,379 Construction Work In Progress 13,922,77 K15 21,984,834 TOTAL Fixed Assets (net) 57,241,457 67,821,42 TOTAL Assets 57,241,457 67,821,42 Page 44 OSC Municipality Code 191

45 (K) GENERAL FIXED ASSETS Balance Sheet Code Description 21 EdpCode 211 Fund Equity Total Non-Current Govt Assets 57,241,457 K159 67,821,42 TOTAL Investments in Non-Current Government Assets 57,241,457 67,821,42 TOTAL Fund Equity 57,241,457 67,821,42 TOTAL Liabilities And Fund Equity 57,241,457 67,821,42 Page 45 OSC Municipality Code 191

46 (S) WORKERS COMPENSATION Balance Sheet Code Description 21 EdpCode 211 Assets Cash 13,822 S2 11,55 Cash In Time Deposits 376,816 S21 73,28 TOTAL Cash 39,639 84,264 Allowance For Receivables 1,47,861 S389 TOTAL Other Receivables (net) 1,47,861 TOTAL Assets 1,798,5 84,264 Page 46 OSC Municipality Code 191

47 (S) WORKERS COMPENSATION Balance Sheet Code Description 21 EdpCode 211 Liabilities Accounts Payable 153,376 S6 TOTAL Accounts Payable 153,376 Accrued Liabilities 1,97,861 S61 2,79,492 TOTAL Accrued Liabilities 1,97,861 2,79,492 TOTAL Liabilities 2,61,238 2,79,492 Contributed Reserve S853 TOTAL Contributed Capital Unreserved Fund Balance Unappropriated -262,738 S911 Unassigned Fund Balance S917-2,625,228 TOTAL Unassigned Fund Balance -262,738-2,625,228 TOTAL Fund Equity -262,738-2,625,228 TOTAL Liabilities And Fund Equity 1,798,5 84,264 Page 47 OSC Municipality Code 191

48 (S) WORKERS COMPENSATION Results of Operation Code Description 21 EdpCode 211 Revenues Participants Assessments 7,1 S2222 8,1 TOTAL Intergovernmental Charges 7,1 8,1 Interest And Earnings 2,831 S241 1,786 TOTAL Use of Money And Property 2,831 1,786 Refunds of Prior Year's Expenditures 17,478 S271 15,45 TOTAL Miscellaneous Local Sources 17,478 15,45 TOTAL Revenues 873,31 97,192 TOTAL Detail Revenues And Other Sources 873,31 97,192 Page 48 OSC Municipality Code 191

49 (S) WORKERS COMPENSATION Results of Operation Code Description 21 EdpCode 211 Expenditures Self Insurance Admin, Contr Expend 18,584 S ,651 TOTAL Self Insurance Admin 18,584 24,651 Benefits And Awards, Contr Expend 752,785 S1724 1,767,657 TOTAL Benefits And Awards 752,785 1,767,657 Excess Or Catastrophe, Contr Expend 193,576 S ,475 TOTAL Excess Or Catastrophe 193,576 13,475 TOTAL General Government Support 1,54,944 2,75,783 TOTAL Expenditures 1,54,944 2,75,783 TOTAL Detail Expenditures And Other Uses 1,54,944 2,75,783 Page 49 OSC Municipality Code 191

50 (S) WORKERS COMPENSATION Changes in Fund Equity Code Description 21 EdpCode 211 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year -178,255 S ,738 Prior Period AdJ.- Increase In Fund Equity 97,151 S ,376 Prior Period Adj - Decrease In Fund Equity S815 1,347,276 Restated Fund Equity - Beg of Year -81,14 S822-1,456,637 ADD - REVENUES AND OTHER SOURCES 873,31 97,192 DEDUCT - EXPENDITURES AND OTHER USES 1,54,944 2,75,783 Fund Equity - End of Year -262,738 S829-2,625,228 Page 5 OSC Municipality Code 191

51 (TA) AGENCY Balance Sheet Code Description 21 EdpCode 211 Assets Cash 1,144,52 TA2 1,244,633 Cash, Court & Trust 142,32 TA25 118,131 TOTAL Cash 1,286,553 1,362,763 Securities & Mortg Bank Coll 15,76,444 TA459 7,614,21 TOTAL Investments 15,76,444 7,614,21 Due From Other Funds 76,665 TA391 2,55 TOTAL Due From Other Funds 76,665 2,55 Due From Other Governments TA44 96,77 TOTAL Due From Other Governments 96,77 TOTAL Assets 17,123,662 9,76,239 Page 51 OSC Municipality Code 191

52 (TA) AGENCY Balance Sheet Code Description 21 EdpCode 211 Liabilities Due To Other Funds 644,655 TA63 7,67 TOTAL Due To Other Funds 644,655 7,67 Due To Other Governments TA631 7,978 TOTAL Due To Other Governments 7,978 Consolidated Payroll - TA1 - Deferred Compensation -13 TA17 State Retirement 61,474 TA Group Insurance -7 TA2 Federal Income Tax -18 TA22 U.S. Savings Bonds Social Security Tax -111 TA26 Guaranty & Bid Deposits 14,491 TA3 9,687 Deposit of Securities By Bank 15,76,444 TA32 7,614,21 Bail Deposits 35,82 TA35 51,153 Court Order Deposits 4,936 TA36 4,936 Payments, Ssi 581 TA51 1,497 Social Services Trust 135,515 TA53 16,662 Dog Money 1,715 TA Mortgage Tax 235,65 TA58 224,32 Court & Trust Fund 142,32 TA61 118,131 ther Funds (specify) 86,544 TA85 93,285 TOTAL Agency Liabilities 16,479,8 9,61,193 TOTAL Liabilities 17,123,662 9,76,239 TOTAL Liabilities And Fund Equity 17,123,662 9,76,239 TA25 Page 52 OSC Municipality Code 191