ANNUAL FINANCIAL REPORT UPDATE DOCUMENT. For The. COUNTY of Greene. County of Greene. For the Fiscal Year Ended 12/31/2010

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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 12/31/21 ************************************************************************************************************************************* 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 29 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 21: (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 29 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 29 EdpCode 21 Assets Cash 2,981,626 A2 4,241,754 Cash In Time Deposits 6,213,193 A21 4,37,959 Petty Cash 8,8 A21 8,8 Departmental Cash 1, A215 1, TOTAL Cash 9,24,62 8,622,513 Taxes Receivable, Overdue 5,9,759 A26 5,38,693 Returned School Taxes Receivable 6,32,582 A28 6,128,78 Delinquent Village Taxes Rec 55,958 A ,216 Taxes Receivable, Pending 767,19 A3 634,265 Property Acquired For Taxes 11,925 A33 52,176 Allowance For Uncollectible Taxes -34,161 A342-99,854 TOTAL Taxes Receivable (net) 12,662,82 12,278,25 Accounts Receivable 2,161,81 A38 3,191,828 Allowance For Receivables -54,533 A389-23,664 TOTAL Other Receivables (net) 2,17,268 2,988,164 State And Federal, Social Services 5,273,336 A4 7,877,165 State & Federal, Other 2,59,724 A41 2,52,651 TOTAL State And Federal Aid Receivables 7,864,6 1,397,816 Due From Other Funds 787,95 A ,115 TOTAL Due From Other Funds 787,95 699,115 Towns & Cities 983,29 A43 1,84,799 Due From Other Governments A44 TOTAL Due From Other Governments 983,29 1,84,799 Cash In Time Deposits, Spec Res 569,154 A ,421 TOTAL Restricted Assets 569, ,421 TOTAL Assets 34,178,342 36,64,33 Page 3 OSC Municipality Code 191

4 (A) GENERAL Balance Sheet Code Description 29 EdpCode 21 Liabilities Accounts Payable 2,48,26 A6 2,591,586 TOTAL Accounts Payable 2,48,26 2,591,586 Accrued Liabilities 1,312 A61 TOTAL Accrued Liabilities 1,312 Overpayments & Clearing Account 8 A69 62 TOTAL Other Liabilities 8 62 Due To Other Funds 48,552 A63 929,557 TOTAL Due To Other Funds 48, ,557 Due To Other Governments 1,276,51 A631 3,44,24 Due To Employees' Retirement System 1,211,62 A637 1,794,332 Due To Towns For Tax Levies A64 Due To Districts For Special Levies 81 A65 81 Due To School Districts 8,425,593 A66 8,267,177 Due To Village, Delinquent Taxes 533,785 A ,153 TOTAL Due To Other Governments 11,447,31 14,5,767 Bond Interest And Matured Bonds Payable A ,219 TOTAL Bond And Long Term Liabilities 126,219 Deferred Revenues 4,255,42 A691 2,448,866 Deferred Tax Revenues 5,15,717 A694 5,9,874 TOTAL Deferred Revenues 9,271,137 7,458,74 TOTAL Liabilities 23,248,318 25,156,931 Reserve For Encumbrances 22,342 A ,489 TOTAL Reserve For Encumbrances 22, ,489 Insurance Reserve 419,885 A863 33,68 Reserve For Debt 35,387 A884 4,464 Miscellaneous Reserve (specify) 48,222 A ,59 TOTAL Special Reserves 1,133, ,23 Unreserved Fund Balance Appropriated 2,51, A91 2,51, TOTAL Unreserved Fund Balance - Appropriated 2,51, 2,51, Unreserved Fund Balance Unappropriated 7,264,188 A911 7,997,41 TOTAL Unreserved Fund Balance - Unappropriated 7,264,188 7,997,41 TOTAL Fund Equity 1,93,25 11,483,12 TOTAL Liabilities And Fund Equity 34,178,342 36,64,33 Page 4 OSC Municipality Code 191

5 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Revenues Real Property Taxes 18,456,799 A11 19,514,781 Real Property Taxes, Part Cty 21,524 A12 14,443 TOTAL Real Property Taxes 18,478,323 19,529,224 Gain From Sale of Tax Acq Property A ,228 Other Payments In Lieu of Taxes 1,17,748 A ,513 Interest & Penalties On Real Prop Taxes 1,316,775 A19 1,885,425 TOTAL Real Property Tax Items 2,334,523 3,1,166 Sales And Use Tax 25,21,77 A111 25,282,642 Emergency Telephone System Surcharge 17,37 A ,89 Other Non-Prop Tax 5,53 A1189 2,567 TOTAL Non Property Tax Items 25,197,642 25,465,99 Treasurer Fees 176,955 A ,876 Clerk Fees 1,155,956 A1255 1,397,632 Personnel Fees 6,364 A126 3,363 Attorney Fees 7,198 A ,716 Other General Departmental Income 367,499 A ,811 Sheriff Fees 94,45 A151 11,52 Altern To Incarceration Fees 2,664 A1515 2,599 Restitution Surcharge 6,565 A158 4,87 Other Public Safety Departmental Income 27,544 A ,841 Public Health Fees 374,787 A161 57,339 Charges For Care of Handi Children 751 A Home Nursing Charges 628,622 A ,18 Laboratory Fees 221,613 A ,95 Mental Health Fees 2,289,275 A162 2,551,796 Early Interven Fees For Serv 232,688 A ,824 Other Health Departmental Income 36,473 A ,297 Repay of Medical Assistance 344,544 A ,392 Repayment of Family Assistance 36,145 A ,648 Medical Incentive Earnings 46,951 A ,73 Repayment of Child Care 262,764 A ,688 Repayment of Juvenile Delinquent Care 14,325 A1823 1,67 Repayment of Safety Net Assistance 298,667 A ,58 Repayment of Home Energy Assis 1,792 A ,841 Repayment of Emergency Care For Adults 255 A1842 Repayments of Day Care 24,593 A1855 8,962 Repayments of Services For Recipients -25 A Sealer of Weights & Measures 14,365 A1962 7,9 Charges-Programs For The Aging 28,175 A ,589 Other Economic Assistance & Opportunity 7,325 A ,744 Other Culture & Recreation Income 4,64 A289 8,955 Refuse & Garbage Charges 2,126,842 A213 2,9,686 Community Development Income 14,937 A217 8,719 TOTAL Departmental Income 9,638,698 1,419,876 General Services, Inter Government A221 38,792 Election Service Charges 83,742 A ,865 Page 5 OSC Municipality Code 191

6 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Revenues Operating Cost Chrbcks, Ot Gov 529,387 A ,126 Public Safety Services For Other Govts 2,619 A226 1,375 Youth Recreation Services, Other Govts 5, A235 5, Misc Revenue, Other Govts 59,942 A ,372 TOTAL Intergovernmental Charges 68,69 791,53 Interest And Earnings 173,879 A241 77,82 Rental of Real Property 78,616 A241 79,946 Commissions 19,546 A245 2,93 TOTAL Use of Money And Property 272,41 178,678 Licenses, Other 37, A ,765 Permits, Other 3,819 A259 9,847 TOTAL Licenses And Permits 4,819 48,612 Fines And Forfeited Bail 6,76 A261 5,775 Fines & Pen-Dog Cases 9 A Stop-Dwi Fines 241,359 A ,893 Forfeitures of Deposits A262 2,827 TOTAL Fines And Forfeitures 248,29 294,569 Sales of Refuse For Recycling 18,776 A ,835 Sales, Other 2,325 A2655 1,781 Sales of Real Property A266 1,3 Insurance Recoveries 53,232 A268 2,344 Other Compensation For Loss 717 A269 TOTAL Sale of Property And Compensation For Loss 165,5 225,26 Reimbursement of Medicare Part D Exp A27 134,263 Refunds of Prior Year's Expenditures 93,776 A ,89 Gifts And Donations 11,795 A275 55,5 Otb-Distributed Earnings 95,927 A272 13,875 Unclassified (specify) 29,68 A277 59,226 TOTAL Miscellaneous Local Sources 23, ,259 St Aid, Mortgage Tax 236,536 A35 893,411 State Aid Court Facilities 188,58 A ,363 State Aid, Indigent Legal Services Fund 151,997 A ,839 St Aid, District Attorney Salaries 158,17 A33 59,844 St Aid Medical Examiner 19,73 A335 2,586 St Aid, Real Property Tax Administration 25,947 A34 ST. Aid, Records MgmT. 73,75 A36 43,149 Rail Infrastructure Investment Act 22,44 A37 22,898 St Aid - Other (specify) 8,59 A389 76,122 St Aid, Education of Handicapped Child 1,718,61 A3277 1,662,131 State Aid, Homeland Security 199,27 A336 33,833 St Aid, Probation Services 14,45 A ,52 St Aid, Navigation Law Enforcement A ,313 St Aid, Unified Court Budget Sec Costs 33,31 A333 3,87 St Aid, Other Public Safety 96,24 A ,961 St Aid, Public Health 1,181,574 A ,68 St Aid, Laboratories 5,463 A3425 Page 6 OSC Municipality Code 191

7 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Revenues St Aid Handicapped Children 3,19 A3446 3,613 Early Intervention State Aid 341,93 A ,62 St Aid, Insect Control -1 A3468 St Aid, Special Health Programs 8,75 A3472 5,574 St Aid, Narcotic Addiction Control 483,42 A ,671 St Aid, Mental Health 1,252,32 A349 1,356,44 St Aid, Other Transportation 21,77 A ,46 St Aid, Trans Cap Grants (spec) 43,471 A ,3 St Aid, Medical Assistance 56,496 A ,491 St Aid, Family Assistance 445,695 A ,31 St Aid, Social Services Administration 744,79 A ,785 St Aid, Child Care 2,635,151 A3619 2,986,167 St Aid, Juvenile Delinquent 127,41 A3623 3,621 St Aid, Safety Net 759,513 A ,773 St Aid, Emergency Aid For Adults 21,482 A ,74 St Aid, Day Care 363,935 A ,95 St Aid, Services For Recipients 1,212,734 A ,146 St Aid, Veterans Service Agencies 13,654 A371 8,654 St Aid, Tourism Promotion 72,34 A ,554 St Aid, Programs For Aging 537,493 A ,79 St Aid-Economic Assistance 39,789 A ,116 St Aid, Youth Programs 77,731 A382 63,44 St Aid, Conservation Programs 44,466 A391 St Aid, Other Home And Comm Serv 4,417 A3989 3,68 TOTAL State Aid 14,18,734 14,234,39 Fed Aid, Civil Defense 138,173 A435 16,196 Fed Aid Other Public Safety 97,613 A ,111 Fed Aid Other Health 1,522,73 A4489 1,892,567 Fed Aid, Mental Health 262,656 A449 99,47 Fed Aid-Other Health Capital Projects 89,954 A ,479 Fed Aid Other Transportation A4589 3,1 Fed Aid, Medicaid Assistance -111,918 A461-97,663 Fed Aid, Family Assistance 1,316,695 A469 1,27,458 Fed Aid, Social Services Administration 2,943,338 A461 2,973,312 Fed Aid, Food Stamp Program Admin 584,559 A ,822 Flexible Fund For Family Services (fffs) 2,3,47 A4615 2,22,63 Fed Aid, Safety Net 12,423 A464 15,323 Fed Aid, Home Energy Assistance -12,959 A ,97 Title Iv-B Funds 1,326,82 A4661 1,373,918 Fed Aid, Services For Recipients 273,845 A ,34 Fed Aid, Programs For Aging 392,279 A ,459 Fed Aid, Other Home And Comm Services 126,699 A ,174 TOTAL Federal Aid 1,992,216 1,89,96 TOTAL Revenues 82,297,511 85,565,678 TOTAL Detail Revenues And Other Sources 82,297,511 85,565,678 Page 7 OSC Municipality Code 191

8 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Legislative Board, Pers Serv 22,546 A ,839 Legislative Board, Contr Expend 21,938 A114 1,764 Legislative Board, Empl Bnfts A118 22,576 TOTAL Legislative Board 242, ,178 Clerk of Legis Board,pers Serv 432,817 A ,982 Clerk of Legisl Board,equip & Cap Out 611 A142 Clerk of Legis Board,contr Expend 3,932 A144 36,249 Clerk of Legis Board,empl Bnfts A ,72 TOTAL Clerk of Legis Board 464,36 633,952 Unified Court Budget Costs, Contr Expend 4,61 A ,47 TOTAL Unified Court Budget Costs 4,61 3,47 District Attorney, Pers Serv 591,416 A ,43 District Attorney,equip & Cap Outlay 9,652 A11652 District Attorney,contr Expend 35,252 A ,71 District Attorney,empl Bnfts A ,969 TOTAL District Attorney 636, ,47 Public Defender,pers Serv 346,798 A ,33 Public Defender,contr Expend 221,242 A ,429 Public Defender,empl Bnfts A ,78 TOTAL Public Defender 568,4 76,439 Med Examiners & Coroners,contr Expend 118,94 A ,794 TOTAL Med Examiners & Coroners 118,94 19,794 Auditor, Contr Expend 68,147 A ,772 TOTAL Auditor 68,147 56,772 Treasurer, Pers Serv 46,273 A ,68 Treasurer, Equip & Cap Outlay 23,175 A ,84 Treasurer, Contr Expend 66,95 A ,238 Treasurer, Empl Bnfts A ,229 TOTAL Treasurer 55, ,233 Assessment, Pers Serv 213,511 A ,438 Assessment, Contr Expend 58,588 A ,776 Assessment, Empl Bnfts A ,586 TOTAL Assessment 272,99 397,8 Tax Advertising, Contr Expend A ,473 TOTAL Tax Advertising 4,473 Exp On Prop Acq For Taxes, Contr Expend 9,99 A ,46 TOTAL Exp On Prop Acq For Taxes 9,99 27,46 Fiscal Agents Fees, Contr Expend 16,74 A1384 2,562 TOTAL Fiscal Agents Fees 16,74 2,562 Clerk,pers Serv 75,733 A ,849 Clerk,equip & Cap Outlay 5,86 A Clerk,contr Expend 227,914 A ,15 Clerk,empl Bnfts A ,514 TOTAL Clerk 984,454 1,27,69 Law, Pers Serv 196,563 A ,475 Law, Equip & Cap Outlay 38 A Page 8 OSC Municipality Code 191

9 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Law, Contr Expend 35,444 A ,14 Law, Empl Bnfts A1428 8,443 TOTAL Law 232,45 389,472 Personnel, Pers Serv 183,652 A ,492 Personnel,equip & Cap Outlay 214 A Personnel, Contr Expend 69,98 A1434 6,355 Personnel, Empl Bnfts A ,715 TOTAL Personnel 253, ,87 Elections, Pers Serv 191,78 A ,91 Elections, Equip & Cap Outlay 8,994 A1452 2,661 Elections, Contr Expend 177,96 A ,28 Elections, Empl Bnfts A ,936 TOTAL Elections 378,31 542,779 Board of Ethics, Contr Expend 6 A TOTAL Board of Ethics 6 62 Central Services Admin,equip & Cap Outlay 327 A1612 Central Services Admin,contr Expend 125,82 A ,23 TOTAL Central Services Admin 125,49 12,23 Buildings, Pers Serv 744,438 A ,953 Buildings, Equip & Cap Outlay A ,218 Buildings, Contr Expend 838,273 A ,759 Buildings, Empl Bnfts A ,932 TOTAL Buildings 1,582,711 1,761,862 Central Storeroom, Contr Expend 183,582 A ,725 TOTAL Central Storeroom 183, ,725 Central Data Process, Pers Serv 263,652 A ,117 Central Data Process & Cap Outlay 71,98 A ,813 Central Data Process, Contr Expend 79,176 A1684 7,523 Central Data Process, Empl Bnfts A ,236 TOTAL Central Data Process 414,87 57,689 Unallocated Insurance, Contr Expend 171,836 A ,91 TOTAL Unallocated Insurance 171,836 26,91 Municipal Assn Dues, Contr Expend 7,935 A1924 8,28 TOTAL Municipal Assn Dues 7,935 8,28 Judgements And Claims, Contr Expend 561,429 A ,419 TOTAL Judgements And Claims 561,429 89,419 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 7,859,962 9,315,992 Community College Tuition,contr Expend 529,387 A ,126 TOTAL Community College Tuition 529,387 63,126 Contribution,community College,contr Expen 2,13,82 A ,32,992 TOTAL Contribution 2,13,82 2,32,992 Education Handicapped Children 123,673 A ,319 Education Handicapped Children,contr Expen 3,24,649 A2964 2,995,312 Page 9 OSC Municipality Code 191

10 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Education Handicapped Children A ,47 TOTAL Education Handicapped Children 3,328,322 3,176,677 Other Education Activities,contr Expend 289, A ,1 TOTAL Other Education Activities 289, 26,1 TOTAL Education 6,25,511 6,72,895 Public Safety Comm Sys, Pers Serv Public Safety Comm Sys, Equip & Cap Outlay Public Safety Comm Sys, Contr Expend Public Safety Comm Sys, Empl Bnfts 19,96 148,41 A321 24,931 A322 3,198 A ,591 A328 3,841 TOTAL Public Safety Comm Sys 167,137 25,561 Sheriff,pers Serv Sheriff, Equip & Cap Outlay Additional Description Includes grant return $214, Sheriff, Contr Expend Sheriff, Empl Bnfts 1,878,96 81, ,215 A3111 1,926,191 A ,267 A ,694 A ,869 TOTAL Sheriff 2,237,958 3,481,2 Probation, Pers Serv Probation, Equip & Cap Outlay Probation, Contr Expend Probation, Empl Bnfts 683,694 9,28 16,533 A ,579 A ,722 A ,168 A ,429 TOTAL Probation 79,255 1,6,899 Jail, Pers Serv Jail, Equip & Cap Outlay Jail, Contr Expend Jail, Empl Bnfts 1,93,492 9, ,391 A3151 2,85,663 A3152 7,928 A3154 1,128,43 A ,15 TOTAL Jail 2,783,353 4,127,648 Stop Dwi,pers Serv Stop Dwi, Equip & Cap Outlay Stop Dwi,contr Expend Stop Dwi, Empl Bnfts 46, ,436 2,186 A ,982 A A ,692 A ,724 TOTAL Stop Dwi 168,49 179,899 Fire, Pers Serv Fire, Equip & Cap Outlay Fire, Contr Expend Fire, Empl Bnfts 781,664 9, ,935 A ,532 A3412 3,45 A ,321 A ,52 TOTAL Fire 979,935 1,286,76 Examining Boards, Pers Serv Examining Boards, Contr Expend Examining Boards, Empl Bnfts 15,777 1,187 A ,59 A3614 1,546 A3618 2,29 TOTAL Examining Boards 16,965 19,165 Homeland Security, EquiP. And Capital Outl Homeland Security, Contractual Expenditure 99,778 55,987 A ,51 A ,643 TOTAL Homeland Security 155,765 87,694 TOTAL Public Safety 7,218,777 1,493,645 Public Health, Pers Serv Public Health, Equip & Cap Outlay 1,519,91 3,68 A411 1,421,879 A412 12,439 Page 1 OSC Municipality Code 191

11 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Public Health, Contr Expend 326,957 A ,534 Public Health, Empl Bnfts A ,679 TOTAL Public Health 1,876,655 2,461,531 Family Health Plan Ser, Pers Serv 469,87 A ,33 Family Health Plan Ser, Contr Expend 18,479 A ,239 Family Health Plan Ser,empl Bnfts 167,898 A ,975 TOTAL Family Health Plan Ser 818, ,544 Physically Handicapped, Contr Expend 24,85 A ,188 TOTAL Physically Handicapped 24,85 34,188 Early Intervention Pgm,pers Serv 189,173 A ,728 Early Interven Pgm,equip&cap Outlay A Early Intervention Pgm,contr Expend 639,17 A ,282 Early Intervention, Empl Ben A ,314 TOTAL Early Intervention 828,28 869,997 Child Health Program, Contr Expend 641 A TOTAL Child Health Program Child Health Program, Pers Serv 11,31 A481 1,425 Child Health Program, Contr Expend 74,347 A ,222 TOTAL Child Health Program 715, ,647 Other Public Health, Pers Serv 13,771 A ,25 Other Public Health, Contr Expend 11,129 A ,555 Other Public Health, Empl Bnfts A TOTAL Other Public Health 24,9 23,862 Alcoholic Addic Control, Contr Expend 619,793 A ,194 TOTAL Alcoholic Addic Control 619, ,194 Mental Health Admin,pers Serv 1,869,182 A4311 1,86,684 Mental Health Admin,equip & Cap Outlay 2,367 A4312 8,366 Mental Health Admin,contr Expend 1,539,177 A4314 1,524,989 Mental Health Admin,empl Bnfts 647,298 A ,439 TOTAL Mental Health Admin 4,76,23 4,158,478 Mental Health Prog,contr Expend 491,184 A ,474 TOTAL Mental Health Prog 491, ,474 TOTAL Health 9,475,843 1,274,168 Admin, Pers Serv 4,488,815 A611 4,715,567 Admin, Equip & Cap Outlay 53,452 A612 45,437 Admin, Contr Expend 1,45,443 A614 1,487,564 Admin, Empl Bnfts A618 2,245,749 TOTAL Admin 5,947,71 8,494,316 Day Care, Contr Expend 425,815 A ,315 TOTAL Day Care 425, ,315 Services For Recipients, Contr Expend 512,874 A674 53,677 TOTAL Services For Recipients 512,874 53,677 Medicaid 9,32,292 A614 9,398,596 TOTAL Medicaid 9,32,292 9,398,596 Page 11 OSC Municipality Code 191

12 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Family Assistance, Contr Expend 4,973,321 A6194 3,884,466 TOTAL Family Assistance 4,973,321 3,884,466 Child Care, Contr Expend 4,154,344 A ,694,28 TOTAL Child Care 4,154,344 4,694,28 Juvenile Delinquent, Contr Expend 531,71 A ,492 TOTAL Juvenile Delinquent 531,71 258,492 State Training School, Contr Expend -346 A ,324 TOTAL State Training School ,324 Safety Net, Contr Expend 1,894,169 A6144 2,248,118 TOTAL Safety Net 1,894,169 2,248,118 Home Energy Assistance, Contr Expend 91,82 A ,427 TOTAL Home Energy Assistance 91,82 82,427 Emergency Aid For Adults, Contr Expend 43,6 A ,329 TOTAL Emergency Aid For Adults 43,6 6,329 Other Economic Opp Pro, Contr Expend 43, A ,85 TOTAL Other Economic Opp Pro 43, 4,85 Veterans Service, Pers Serv 14,495 A ,445 Veterans Service, Equip & Cap Outlay A Veterans Service, Contr Expend 24,412 A6514 3,686 Veterans Service, Empl Bnfts A ,842 TOTAL Veterans Service 128,97 175,172 Consumer Affairs, Pers Serv 33,84 A ,84 Consumer Affairs, Equip & Cap Outlay A6612 Consumer Affairs, Contr Expend 5,116 A6614 4,482 Consumer Affairs, Empl Bnfts A ,16 TOTAL Consumer Affairs 38,92 6,33 Programs For Aging, Pers Serv 1,42,924 A ,8,998 Programs For Aging, Equip & Cap Outlay 29,445 A Programs For Aging, Contr Expend 85,719 A ,272 Programs For Aging, Empl Bnfts A ,999 TOTAL Programs For Aging 1,878,87 2,227,833 TOTAL Economic Assistance And Opportunity 29,694,891 32,685,427 Parks, Contr Expend 473 A TOTAL Parks Youth Prog, Pers Serv 189,816 A ,186 Youth Prog, Contr Expend 87,493 A ,645 Youth Prog, Empl Bnfts A ,69 TOTAL Youth Prog 277,39 329,9 Library, Contr Expend 38,245 A ,333 TOTAL Library 38,245 36,333 Historian, Pers Serv 2,79 A7511 3,6 Historian, Contr Expend 5,122 A7514 5,49 Historian, Empl Bnfts TOTAL Historian 7,912 A ,922 Page 12 OSC Municipality Code 191

13 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Other Performing Arts, Contr Expend 57,96 A ,165 TOTAL Other Performing Arts 57,96 52,165 TOTAL Culture And Recreation 381, ,814 Planning, Pers Serv 59,451 A ,287 Planning, Contr Expend 1,294,278 A ,95 Planning, Empl Bnfts A ,11 TOTAL Planning 1,884,729 1,631,348 Refuse & Garbage, Pers Serv 865,47 A ,558 Refuse & Garbage, Equip & Cap Outlay 93 A8162 Refuse & Garbage, Contr Expend 1,467,365 A8164 1,32,241 Refuse & Garbage, Empl Bnfts A ,993 TOTAL Refuse & Garbage 2,332,55 2,693,792 Rent Subsidy, Pers Serv 92,516 A ,363 Rent Subsidy, Contr Expend 9,144 A8614 9,734 Rent Subsidy, Empl Bnfts 39,316 A ,4 TOTAL Rent Subsidy 14, ,137 Fish And Game, Contr Expend 6,5 A8724 5,85 TOTAL Fish And Game 6,5 5,85 Sm Watershed Prot Dis, Pers Serv 1,179 A8741 1,179 Sm Watershed Prot Dis, Contr Expend 23,624 A ,329 Sm Watershed Prot Dis, Empl Bnfts 778 A8748 1,51 TOTAL Sm Watershed Prot Dis 34,581-9,649 Flood & Erosion Control, Contr Expend 314,243 A ,819 TOTAL Flood & Erosion Control 314, ,819 Agriculture And Livestock, Pers Serv 6,5 A8751 6,5 Agriculture And Livestock, Contr Expend 33,3 A ,748 Agriculture And Livestock, Empl Bnfts A TOTAL Agriculture And Livestock 39,8 38,742 TOTAL Home And Community Services 4,753,334 4,88,38 State Retirement System 1,447,343 A918 Social Security, Employer Cont 1,453,334 A938 Worker's Compensation, Empl Bnfts 183,71 A ,275 Unemployment Insurance, Empl Bnfts 4,225 A958 11,769 Disability Insurance, Empl Bnfts 31,26 A ,646 Hospital & Medical (dental) Ins, Empl Bnft 6,553,53 A ,821 Other Employee Benefits (spec) 15,296 A9898 7,723 TOTAL Employee Benefits 9,688, ,235 Debt Principal, Serial Bonds 561,233 A ,73 Debt Principal, Bond Anticipation Notes A , TOTAL Debt Principal 561, ,73 Debt Interest, Serial Bonds 551,451 A ,639 Page 13 OSC Municipality Code 191

14 (A) GENERAL Results of Operation Code Description 29 EdpCode 21 Expenditures Debt Interest, Bond Anticipation Notes A , TOTAL Debt Interest 551, ,639 TOTAL Expenditures 76,436,59 76,152,557 Transfers, Other Funds 8,875,165 A9919 8,84,195 Transfers, Capital Projects Fund 74,157 A , TOTAL Operating Transfers 8,949,321 8,733,195 TOTAL Other Uses 8,949,321 8,733,195 TOTAL Detail Expenditures And Other Uses 85,385,381 84,885,752 Page 14 OSC Municipality Code 191

15 (A) GENERAL Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity-Beginning of Year 13,359,795 A821 1,93,25 Prior Period Adj-Increase To Fund Equity 658,1 A812 Prior Period Adj - Decrease In Fund Equity A ,849 Restated Fund Equity - Beg of Year 14,17,894 A822 1,83,176 ADD - REVENUES AND OTHER SOURCES 82,297,511 85,565,678 DEDUCT - EXPENDITURES AND OTHER USES 85,385,381 84,885,752 Fund Equity-End of Year 1,93,25 A829 11,483,12 Page 15 OSC Municipality Code 191

16 (A) GENERAL Budget Summary Code Description 21 EdpCode 211 Estimated Revenues Est Rev - Real Property Taxes 19,441,855 A149N 19,981,51 Est Rev - Real Property Tax Items 2,65, A199N 2,6, Est Rev - Non Property Tax Items 24,9, A1199N 25,4, Est Rev - Departmental Income 9,886,745 A1299N 1,455,948 Est Rev - Intergovernmental Charges 744,35 A2399N 65,9 Est Rev - Use of Money And Property 192, A2499N 172,6 Est Rev - Licenses And Permits 39,5 A2599N 48,2 Est Rev - Fines And Forfeitures 281,588 A2649N 278,72 Est Rev - Sale of Prop And Comp For Loss 7, A2699N 135, Est Rev - Miscellaneous Local Sources 238, A2799N 252, Est Rev - Interfund Revenues 35 A281N 35 Est Rev - State Aid 14,561,389 A399N 14,842,729 Est Rev - Federal Aid 1,28,214 A499N 9,361,452 TOTAL Estimated Revenues 83,213,991 84,134,4 Appropriated Fund Balance, Part County 1, A595N 1, Appropriated Fund Balance 2,5, A599N 2,5, TOTAL Estimated Other Sources 2,51, 2,51, TOTAL Estimated Revenues And Other Sources 85,723,991 86,644,4 Page 16 OSC Municipality Code 191

17 (A) GENERAL Budget Summary Code Description 21 EdpCode 211 Appropriations App - General Government Support 1,15,552 A1999N 9,63,418 App - Education 6,379,692 A2999N 6,443,67 App - Public Safety 9,433,629 A3999N 9,913,3 App - Health 1,453,473 A4999N 1,376,36 App - Economic Assistance And Opportunity 33,98,137 A6999N 35,39,249 App - Culture And Recreation 389,21 A7999N 383,244 App - Home And Community Services 4,815,444 A8999N 5,137,481 App - Employee Benefits 823,5 A9199N 521,419 App - Debt Service 1,392,343 A9899N 1,773,776 TOTAL Appropriations 77,61,296 78,651,854 App - Interfund Transfer 8,113,695 A9999N 7,992,546 TOTAL Other Uses 8,113,695 7,992,546 TOTAL Appropriations And Other Uses 85,723,991 86,644,4 Page 17 OSC Municipality Code 191

18 (CD) SPECIAL GRANT Balance Sheet Code Description 29 EdpCode 21 Assets Cash 195,234 CD2 23,214 Cash In Time Deposits 966,745 CD21 245,62 TOTAL Cash 1,161, ,817 Accounts Receivable 7,881 CD38 Rehabilitation Loan Receivable 2,539,949 CD39 3,566,99 TOTAL Other Receivables (net) 2,547,829 3,566,99 TOTAL Assets 3,79,88 4,42,725 Page 18 OSC Municipality Code 191

19 (CD) SPECIAL GRANT Balance Sheet Code Description 29 EdpCode 21 Liabilities Accounts Payable 12,421 CD6 TOTAL Accounts Payable 12,421 Due To Other Funds 4,713 CD63 5,113 TOTAL Due To Other Funds 4,713 5,113 Due To Other Governments 4,67 CD631-1 TOTAL Due To Other Governments 4,67-1 Deferred Revenues 2,539,949 CD691 3,566,99 TOTAL Deferred Revenues 2,539,949 3,566,99 TOTAL Liabilities 2,561,689 3,572,21 Unreserved Fund Balance Appropriated 654,874 CD91 62,74 TOTAL Unreserved Fund Balance - Appropriated 654,874 62,74 Unreserved Fund Balance Unappropriated 493,245 CD911 48,1 TOTAL Unreserved Fund Balance - Unappropriated 493,245 48,1 TOTAL Fund Equity 1,148,119 47,75 TOTAL Liabilities And Fund Equity 3,79,88 4,42,725 Page 19 OSC Municipality Code 191

20 (CD) SPECIAL GRANT Results of Operation Code Description 29 EdpCode 21 Revenues Community Development Income 56,14 CD ,664 TOTAL Departmental Income 56,14 486,664 Interest And Earnings 26 CD TOTAL Use of Money And Property Econ Dev Zone Admin Grant 11,229 CD3787 TOTAL State Aid 11,229 Fed Aid, Community Development Act 868,91 CD491 51,245 TOTAL Federal Aid 868,91 51,245 TOTAL Revenues 1,386,26 996,926 Interfund Transfers 34,5 CD531 5, TOTAL Interfund Transfers 34,5 5, TOTAL Other Sources 34,5 5, TOTAL Detail Revenues And Other Sources 1,42,76 1,1,926 Page 2 OSC Municipality Code 191

21 (CD) SPECIAL GRANT Results of Operation Code Description 29 EdpCode 21 Expenditures Rehab Loans & Grant, Contr Expend 87,265 CD ,669,88 TOTAL Rehab Loans & Grant 87,265 1,669,88 Administration, Contr Expend 57,434 CD ,137 TOTAL Administration 57,434 8,137 Econ Dev Zone - Admin - Pers Serv 12,5 CD86871 Econ Dev Zone - Contr Expend 22,46 CD ,323 Econ Dev Zone - Empl Bnfts 5,296 CD86878 TOTAL Econ Dev Zone - Empl Bnfts 39,842 1,323 TOTAL Home And Community Services 967,541 1,679,341 TOTAL Expenditures 967,541 1,679,341 TOTAL Detail Expenditures And Other Uses 967,541 1,679,341 Page 21 OSC Municipality Code 191

22 (CD) SPECIAL GRANT Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity-Beginning of Year 1,666,845 CD821 1,148,119 Prior Period AdJ.- Increase In Fund Equity -971,945 CD812 Restated Fund Equity - Beg of Year 694,9 CD822 1,148,119 ADD - REVENUES AND OTHER SOURCES 1,42,76 1,1,926 DEDUCT - EXPENDITURES AND OTHER USES 967,541 1,679,341 Fund Equity-End of Year 1,148,119 CD829 47,75 Page 22 OSC Municipality Code 191

23 (D) COUNTY ROAD Balance Sheet Code Description 29 EdpCode 21 Assets Cash 1,46 D2 1,248,476 Cash In Time Deposits 86,162 D21 TOTAL Cash 861,568 1,248,476 Accounts Receivable 819 D38 57 TOTAL Other Receivables (net) State & Federal Receivables 341,577 D41 75,472 TOTAL State And Federal Aid Receivables 341,577 75,472 Due From Other Funds 1,266,615 D391 1,114,765 TOTAL Due From Other Funds 1,266,615 1,114,765 TOTAL Assets 2,47,578 2,438,77 Page 23 OSC Municipality Code 191

24 (D) COUNTY ROAD Balance Sheet Code Description 29 EdpCode 21 Liabilities Accounts Payable 417,1 D6 275,41 TOTAL Accounts Payable 417,1 275,41 Due To Other Funds 112,461 D63 223,361 TOTAL Due To Other Funds 112, ,361 Due To Employees' Retirement System 155,96 D ,91 TOTAL Due To Other Governments 155,96 221,91 TOTAL Liabilities 685,421 72,681 Fund Balance-Reserved For Bonded Debt 445 D TOTAL Special Reserves Unreserved Fund Balance Appropriated 4, D91 5, TOTAL Unreserved Fund Balance - Appropriated 4, 5, Unreserved Fund Balance Unappropriated 1,384,711 D911 1,217,644 TOTAL Unreserved Fund Balance - Unappropriated 1,384,711 1,217,644 TOTAL Fund Equity 1,785,156 1,718,89 TOTAL Liabilities And Fund Equity 2,47,578 2,438,77 Page 24 OSC Municipality Code 191

25 (D) COUNTY ROAD Results of Operation Code Description 29 EdpCode 21 Revenues Roads & Bridges Charges Other Govts 11,496 D236 7,13 TOTAL Intergovernmental Charges 11,496 7,13 Interest And Earnings 1,97 D241 1,191 TOTAL Use of Money And Property 1,97 1,191 Sales of Scrap & Excess Materials Insurance Recoveries 12,221 8,653 D265 7,676 D TOTAL Sale of Property And Compensation For Loss 2,874 8,433 Refunds of Prior Year's Expenditures Unclassified (specify) 1,28 D271 D277 1,25 TOTAL Miscellaneous Local Sources 1,28 1,25 St Aid, Other Aid, (specify) Additional Description Misc BIN revenue St Aid, Consolidated Highway Aid St Aid Emergency Disaster Assist 1,42,524 6,22 D D351 1,421,66 D396 8,422 TOTAL State Aid 1,48,726 1,429,649 Federal Aid - Other Additional Description Stimulus Fed Aid, Emergency Disaster Assistance 267,935 25,18 D489 22,698 D496 5,662 TOTAL Federal Aid 517,953 28,36 TOTAL Revenues 2,33,427 1,475,985 Interfund Transfers 8,373,516 D531 7,537,54 TOTAL Interfund Transfers 8,373,516 7,537,54 TOTAL Other Sources 8,373,516 7,537,54 TOTAL Detail Revenues And Other Sources 1,46,943 9,13,525 Page 25 OSC Municipality Code 191

26 (D) COUNTY ROAD Results of Operation Code Description 29 EdpCode 21 Expenditures Traffic Control, Pers Serv 139,574 D ,926 Traffic Control, Contr Expen 58,215 D ,469 Traffic Control, Empl Bnfts D ,442 TOTAL Traffic Control 197,79 264,837 TOTAL Public Safety 197,79 264,837 Street Admin, Pers Serv 285,624 D ,95 Street Admin, Equip & Cap Outlay 1,5 D Street Admin, Contr Expend 19,887 D514 49,47 Street Admin, Empl Bnfts D518 8,285 TOTAL Street Admin 37,12 424,5 Engineering, Pers Serv 197,294 D521 25,689 Engineering, Equip & Cap Outlay 15 D Engineering, Contr Expend 782 D Engineering, Empl Bnfts D528 58,186 TOTAL Engineering 198, ,215 Maint of Streets, Pers Serv 1,82,8 D5111 1,92,737 Maint of Streets, Contr Expend 1,532,932 D5114 1,47,237 Maint of Streets, Empl Bnfts D5118 1,81,747 TOTAL Maint of Streets 2,615,732 3,644,721 Perm Improve Highway, Equip & Cap Outlay 1,755,175 D ,54,37 Perm Improve Highway, Contr Expend 7,57 D ,63 TOTAL Perm Improve Highway 1,762,745 1,512,667 Snow Removal, Pers Serv 1,63,65 D ,12,491 Snow Removal, Contr Expend 968,76 D ,152 TOTAL Snow Removal 2,32,41 2,8,642 TOTAL Transportation 6,916,126 7,855,746 State Retirement, Empl Bnfts 21,12 D918 27,946 Social Security, Empl Bnfts 211,115 D938 Worker's Compensation, Empl Bnfts 77,77 D948 77,77 Disability Insurance, Empl Bnfts 3,784 D9558 3,694 Hospital & Medical (dental) Ins, Empl Bnft 1,216,88 D968 TOTAL Employee Benefits 1,718, ,41 Debt Principal, Serial Bonds 342,344 D ,659 TOTAL Debt Principal 342, ,659 Debt Interest, Serial Bonds 217,765 D ,4 TOTAL Debt Interest 217,765 28,4 TOTAL Expenditures 9,392,794 8,969,692 Page 26 OSC Municipality Code 191

27 (D) COUNTY ROAD Results of Operation Code Description 29 EdpCode 21 Other Uses Transfers, Capital Projects Fund 94,99 D ,9 TOTAL Operating Transfers 94,99 11,9 TOTAL Other Uses 94,99 11,9 TOTAL Detail Expenditures And Other Uses 9,487,785 9,8,593 Page 27 OSC Municipality Code 191

28 (D) COUNTY ROAD Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year 888,41 D821 1,785,156 Prior Period Adj - Decrease In Fund Equity 22,43 D815 Restated Fund Equity - Beg of Year 865,998 D822 1,785,156 ADD - REVENUES AND OTHER SOURCES 1,46,943 9,13,525 DEDUCT - EXPENDITURES AND OTHER USES 9,487,785 9,8,593 Fund Equity - End of Year 1,785,156 D829 1,718,89 Page 28 OSC Municipality Code 191

29 (D) COUNTY ROAD Budget Summary Code Description 21 EdpCode 211 Estimated Revenues Est Rev - Intergovernmental Charges 9, D2399N 9, Est Rev - State Aid 1,42,524 D399N 1,421,66 TOTAL Estimated Revenues 1,429,524 1,43,66 Estimated - Interfund Transfer 7,537,54 D531N 7,232,61 Appropriated Reserve D511N Appropriated Fund Balance 4, D599N 5, TOTAL Estimated Other Sources 7,937,54 7,732,61 TOTAL Estimated Revenues And Other Sources 9,367,64 9,162,127 Page 29 OSC Municipality Code 191

30 (D) COUNTY ROAD Budget Summary Code Description 21 EdpCode 211 Appropriations App - Transportation 7,38,57 D5999N 6,987,64 App - Employee Benefits 1,875,555 D9199N 1,613,867 App - Debt Service 453,452 D9899N 56,62 TOTAL Appropriations 9,367,64 9,162,127 TOTAL Appropriations And Other Uses 9,367,64 9,162,127 Page 3 OSC Municipality Code 191

31 (DM) ROAD MACHINERY Balance Sheet Code Description 29 EdpCode 21 Assets Cash 1,794 DM2 55,368 Cash In Time Deposits 235,112 DM21 TOTAL Cash 236,96 55,368 Accounts Receivable 49,27 DM38 5,11 TOTAL Other Receivables (net) 49,27 5,11 Due From Other Funds 111,194 DM ,15 TOTAL Due From Other Funds 111, ,15 TOTAL Assets 397,37 58,618 Page 31 OSC Municipality Code 191

32 (DM) ROAD MACHINERY Balance Sheet Code Description 29 EdpCode 21 Liabilities Accounts Payable 192,159 DM6 124,135 TOTAL Accounts Payable 192, ,135 Due To Employees' Retirement System 16,486 DM637 24,188 TOTAL Due To Other Governments 16,486 24,188 TOTAL Liabilities 28, ,322 Fund Balance-Reserved For Bonded Debt 2,554 DM884 2,554 Miscellaneous Reserve (specify) Additional Description Equip Maint DM889 18,561 TOTAL Special Reserves 2,554 21,115 Unreserved Fund Balance Appropriated 125, DM91 TOTAL Unreserved Fund Balance - Appropriated 125, Unreserved Fund Balance Unappropriated 61,18 DM ,182 TOTAL Unreserved Fund Balance - Unappropriated 61,18 411,182 TOTAL Fund Equity 188, ,296 TOTAL Liabilities And Fund Equity 397,37 58,618 Page 32 OSC Municipality Code 191

33 (DM) ROAD MACHINERY Results of Operation Code Description 29 EdpCode 21 Revenues Interest And Earnings 315 DM TOTAL Use of Money And Property Sales, Other Insurance Recoveries 346,45 5,82 DM ,635 DM ,788 TOTAL Sale of Property And Compensation For Loss 352,224 55,424 Refunds of Prior Year's Expenditures Unclassified (specify) Additional Description Vehicle Repair 62 54,448 DM271 DM ,73 TOTAL Miscellaneous Local Sources 54,51 129,73 Interfund Revenues 989,82 DM281 1,4,668 TOTAL Interfund Revenues 989,82 1,4,668 Fed Aid, Other Home And Comm Services 111,194 DM4989 TOTAL Federal Aid 111,194 TOTAL Revenues 1,58,63 1,684,972 Interfund Transfers 562,139 DM ,655 TOTAL Interfund Transfers 562, ,655 TOTAL Other Sources 562, ,655 TOTAL Detail Revenues And Other Sources 2,7,22 2,226,627 Page 33 OSC Municipality Code 191

34 (DM) ROAD MACHINERY Results of Operation Code Description 29 EdpCode 21 Expenditures Machinery, Pers Serv 292,374 DM ,614 Machinery, Equip & Cap Outlay 221,11 DM ,85 Machinery, Contr Expend 1,86,111 DM5134 1,26,559 Machinery, Empl Bnfts DM ,984 TOTAL Machinery 1,599,595 1,829,7 TOTAL Transportation 1,599,595 1,829,7 State Retirement, Empl Bnfts 23,414 DM918 21,981 Social Security, Empl Bnfts 22,319 DM938 Worker's Compensation, Empl Bnfts 8,5 DM948 8,5 Disability Insurance, Empl Bnfts 366 DM Hospital & Medical (dental) Ins, Empl Bnft 163,153 DM968 2,815 TOTAL Employee Benefits 217,752 51,677 Debt Principal, Serial Bonds 81,423 DM ,638 TOTAL Debt Principal 81,423 83,638 Debt Interest, Serial Bonds 51,793 DM ,48 TOTAL Debt Interest 51,793 49,48 TOTAL Expenditures 1,95,563 2,13,82 TOTAL Detail Expenditures And Other Uses 1,95,563 2,13,82 Page 34 OSC Municipality Code 191

35 (DM) ROAD MACHINERY Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year 19,589 DM ,662 Prior Period AdJ.- Increase In Fund Equity DM812 3,89 Prior Period Adj - Decrease In Fund Equity 4,567 DM815 Restated Fund Equity - Beg of Year 69,22 DM ,471 ADD - REVENUES AND OTHER SOURCES 2,7,22 2,226,627 DEDUCT - EXPENDITURES AND OTHER USES 1,95,563 2,13,82 Fund Equity - End of Year 188,662 DM ,296 Page 35 OSC Municipality Code 191

36 (DM) ROAD MACHINERY Budget Summary Code Description 21 EdpCode 211 Estimated Revenues Sale of Property And ComP. For Loss 3, DM2699N 3, Miscellaneous Local Sources 1,119,82 DM2799N 1,39,82 TOTAL Estimated Revenues 1,419,82 1,339,82 Interfund Transfers 541,655 DM531N 756,485 Appropriated Reserve DM511N Appropriated Fund Balance 125, DM599N TOTAL Estimated Other Sources 666, ,485 TOTAL Estimated Revenues And Other Sources 2,86,475 2,96,35 Page 36 OSC Municipality Code 191

37 (DM) ROAD MACHINERY Budget Summary Code Description 21 EdpCode 211 Appropriations Transportation 1,713,833 DM5999N 1,759,774 Employee Benefits 239,446 DM9199N 23,193 Debt Service (principal & InT.) 133,196 DM9899N 133,338 TOTAL Appropriations 2,86,475 2,96,35 TOTAL Appropriations And Other Uses 2,86,475 2,96,35 Page 37 OSC Municipality Code 191

38 (H) CAPITAL PROJECTS Balance Sheet Code Description 29 EdpCode 21 Assets Cash 1,28,236 H2 2,156,142 Cash In Time Deposits 3,299,64 H21 232,865 TOTAL Cash 4,327,876 2,389,7 State & Federal Receivables 1,666,38 H41 65,226 TOTAL State And Federal Aid Receivables 1,666,38 65,226 Due From Other Funds 1,267 H ,167 TOTAL Due From Other Funds 1, ,167 TOTAL Assets 5,995,45 3,16,399 Page 38 OSC Municipality Code 191

39 (H) CAPITAL PROJECTS Balance Sheet Code Description 29 EdpCode 21 Liabilities Accounts Payable 1,117,567 H6 193,448 TOTAL Accounts Payable 1,117, ,448 Retained Percentages, Cont Pay 383,772 H65 TOTAL Retained Percentages 383,772 Bond Anticipation Notes Payable 12,, H626 TOTAL Notes Payable 12,, Due To Other Funds 1,964,778 H63 675,176 TOTAL Due To Other Funds 1,964, ,176 Due To Other Governments 5,84 H631 5,84 TOTAL Due To Other Governments 5,84 5,84 TOTAL Liabilities 15,471, ,463 Unreserved Fund Balance Unappropriated -9,476,57 H911 2,231,936 TOTAL Unreserved Fund Balance - Unappropriated -9,476,57 2,231,936 TOTAL Fund Equity -9,476,57 2,231,936 TOTAL Liabilities And Fund Equity 5,995,45 3,16,399 Page 39 OSC Municipality Code 191

40 (H) CAPITAL PROJECTS Results of Operation Code Description 29 EdpCode 21 Revenues St Aid, Community College Construction 882,37 H ,239 St Aid, Highway Cap Projects 55,171 H ,114 State Aid Emergency Disaster H396 32,89 TOTAL State Aid 1,387, ,442 Fed Aid - Cap Projects 448,419 H ,382 FeD. Aid, Other Public Safety 1,178,967 H ,886 Fed Aid Other Culture & Rec -Cap Proj 234,423 H4897-1,48 Fed Aid, Emergency Disaster Assistance H496 92,17 TOTAL Federal Aid 1,861,88 582,958 TOTAL Revenues 3,249,349 75,4 Interfund Transfers 74,157 H ,9 TOTAL Interfund Transfers 74, ,9 Serial Bonds H571 12,626,8 Bans Redeemed From Appropriations H , TOTAL Proceeds of Obligations 12,921,8 TOTAL Other Sources 74,157 13,681,7 TOTAL Detail Revenues And Other Sources 3,323,56 14,387,1 Page 4 OSC Municipality Code 191

41 (H) CAPITAL PROJECTS Results of Operation Code Description 29 EdpCode 21 Expenditures Buildings, Equip & Cap Outlay 8,183,511 H1622 1,941,263 TOTAL Buildings 8,183,511 1,941,263 TOTAL General Government Support 8,183,511 1,941,263 Comm College -Capital Projects 1,71,378 H ,479 TOTAL Comm College -Capital Projects 1,71,378 32,479 TOTAL Education 1,71,378 32,479 Public Safety Cap Proj 617,55 H ,13 TOTAL Public Safety Cap Proj 617,55 81,13 TOTAL Public Safety 617,55 81,13 Maint of Bridges, Equip & Cap Outlay 1,178,967 H ,886 TOTAL Maint of Bridges 1,178,967 26,886 Highway, Capital Projects 386,16 H ,168 TOTAL Highway 386,16 227,168 TOTAL Transportation 1,564, ,54 Parks, Equip & Cap Outlay 78,618 H7112 TOTAL Parks 78,618 Historical Property, Equip & Cap Outlay 234,423 H ,979 TOTAL Historical Property 234,423 39,979 TOTAL Culture And Recreation 313,4 39,979 Refuse & Garbage, Equip & Cap Outlay 22,554 H8162 TOTAL Refuse & Garbage 22,554 Emergency Disaster Work, Equip & Cap Out 5,497 H8762 TOTAL Emergency Disaster Work 5,497 TOTAL Home And Community Services 28,51 TOTAL Expenditures 12,417,17 2,618,788 TOTAL Detail Expenditures And Other Uses 12,417,17 2,618,788 Page 41 OSC Municipality Code 191

42 (H) CAPITAL PROJECTS Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year 341,521 H821-9,476,57 Prior Period AdJ.- Increase In Fund Equity H812 Prior Period Adj - Decrease In Fund Equity 724,517 H815 59,869 Restated Fund Equity - Beg of Year -382,995 H822-9,536,376 ADD - REVENUES AND OTHER SOURCES 3,323,56 14,387,1 DEDUCT - EXPENDITURES AND OTHER USES 12,417,17 2,618,788 Fund Equity - End of Year -9,476,57 H829 2,231,936 Page 42 OSC Municipality Code 191

43 (K) GENERAL FIXED ASSETS Balance Sheet Code Description 29 EdpCode 21 Assets Land 2,833,439 K11 2,822,11 Buildings 25,246,92 K12 25,531,292 Machinery & Equipment 14,361,696 K14 14,965,294 Construction Work In Progress 11,811,562 K15 13,922,77 TOTAL Fixed Assets (net) 54,253,599 57,241,457 TOTAL Assets 54,253,599 57,241,457 Page 43 OSC Municipality Code 191

44 (K) GENERAL FIXED ASSETS Balance Sheet Code Description 29 EdpCode 21 Fund Equity Total Non-Current Govt Assets 54,253,599 K159 57,241,457 TOTAL Investments in Non-Current Government Assets 54,253,599 57,241,457 TOTAL Fund Equity 54,253,599 57,241,457 TOTAL Liabilities And Fund Equity 54,253,599 57,241,457 Page 44 OSC Municipality Code 191

45 (S) WORKERS COMPENSATION Balance Sheet Code Description 29 EdpCode 21 Assets Cash 99,911 S2 13,822 Cash In Time Deposits 318,986 S21 376,816 TOTAL Cash 418,896 39,639 Allowance For Receivables 1,261,674 S389 1,47,861 TOTAL Other Receivables (net) 1,261,674 1,47,861 TOTAL Assets 1,68,57 1,798,5 Page 45 OSC Municipality Code 191

46 (S) WORKERS COMPENSATION Balance Sheet Code Description 29 EdpCode 21 Liabilities Accounts Payable S6 153,376 TOTAL Accounts Payable 153,376 Accrued Liabilities 1,858,825 S61 1,97,861 TOTAL Accrued Liabilities 1,858,825 1,97,861 TOTAL Liabilities 1,858,825 2,61,238 Contributed Reserve 2,829 S853 TOTAL Contributed Capital 2,829 Unreserved Fund Balance Unappropriated -181,84 S ,738 TOTAL Unreserved Fund Balance - Unappropriated -181,84-262,738 TOTAL Fund Equity -178, ,738 TOTAL Liabilities And Fund Equity 1,68,57 1,798,5 Page 46 OSC Municipality Code 191

47 (S) WORKERS COMPENSATION Results of Operation Code Description 29 EdpCode 21 Revenues Participants Assessments 6, S2222 7,1 TOTAL Intergovernmental Charges 6, 7,1 Interest And Earnings 6,953 S241 2,831 TOTAL Use of Money And Property 6,953 2,831 Refunds of Prior Year's Expenditures 67,97 S271 17,478 TOTAL Miscellaneous Local Sources 67,97 17,478 TOTAL Revenues 674,5 873,31 TOTAL Detail Revenues And Other Sources 674,5 873,31 Page 47 OSC Municipality Code 191

48 (S) WORKERS COMPENSATION Results of Operation Code Description 29 EdpCode 21 Expenditures Self Insurance Admin, Contr Expend 49,587 S ,584 TOTAL Self Insurance Admin 49,587 18,584 Benefits And Awards, Contr Expend 69,161 S ,785 TOTAL Benefits And Awards 69, ,785 Excess Or Catastrophe, Contr Expend 85,598 S ,576 TOTAL Excess Or Catastrophe 85, ,576 TOTAL General Government Support 825,346 1,54,944 TOTAL Expenditures 825,346 1,54,944 TOTAL Detail Expenditures And Other Uses 825,346 1,54,944 Page 48 OSC Municipality Code 191

49 (S) WORKERS COMPENSATION Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity - Beginning of Year -13,17 S ,255 Prior Period AdJ.- Increase In Fund Equity 76,149 S812 97,151 Restated Fund Equity - Beg of Year -26,959 S822-81,14 ADD - REVENUES AND OTHER SOURCES 674,5 873,31 DEDUCT - EXPENDITURES AND OTHER USES 825,346 1,54,944 Fund Equity - End of Year -178,255 S ,738 Page 49 OSC Municipality Code 191

50 (TA) AGENCY Balance Sheet Code Description 29 EdpCode 21 Assets Cash 676,56 TA2 1,144,52 Cash, Court & Trust 255,548 TA25 142,32 TOTAL Cash 932,18 1,286,553 Securities & Mortg Bank Coll 2,653,236 TA459 15,76,444 TOTAL Investments 2,653,236 15,76,444 Due From Other Funds TA391 76,665 TOTAL Due From Other Funds 76,665 TOTAL Assets 21,585,345 17,123,662 Page 5 OSC Municipality Code 191

51 (TA) AGENCY Balance Sheet Code Description 29 EdpCode 21 Liabilities Due To Other Funds 36,522 TA63 644,655 TOTAL Due To Other Funds 36, ,655 Consolidated Payroll TA1 - Deferred Compensation TA17-13 State Retirement 6,423 TA18 61,474 Group Insurance TA2-7 Federal Income Tax TA22-18 U.S. Savings Bonds 5 TA25 Social Security Tax TA Guaranty & Bid Deposits 14,796 TA3 14,491 Deposit of Securities By Bank 2,653,236 TA32 15,76,444 Bail Deposits 41,42 TA35 35,82 Court Order Deposits 4,936 TA36 4,936 Payments, Ssi 581 TA Social Services Trust 93,889 TA53 135,515 Dog Money 2,399 TA57 1,715 Mortgage Tax 155,594 TA58 235,65 Court & Trust Fund 255,548 TA61 142,32 ther Funds (specify) 265,95 TA85 86,544 TOTAL Agency Liabilities 21,548,823 16,479,8 TOTAL Liabilities 21,585,345 17,123,662 TOTAL Liabilities And Fund Equity 21,585,345 17,123,662 Page 51 OSC Municipality Code 191

52 (TE) PRIVATE PURPOSE TRUST Balance Sheet Code Description 29 EdpCode 21 Assets Cash 15,436 TE2 14,515 TOTAL Cash 15,436 14,515 TOTAL Assets 15,436 14,515 Page 52 OSC Municipality Code 191

53 (TE) PRIVATE PURPOSE TRUST Balance Sheet Code Description 29 EdpCode 21 Fund Equity Net Assets-Restricted For Other Purposes 15,436 TE923 14,515 TOTAL Unreserved Fund Balance - Appropriated 15,436 14,515 TOTAL Fund Equity 15,436 14,515 TOTAL Liabilities And Fund Equity 15,436 14,515 Page 53 OSC Municipality Code 191

54 (TE) PRIVATE PURPOSE TRUST Results of Operation Code Description 29 EdpCode 21 Revenues Interest And Earnings 2 TE TOTAL Use of Money And Property 2 14 Gifts And Donations 5,893 TE275 5,427 TOTAL Miscellaneous Local Sources 5,893 5,427 TOTAL Revenues 5,913 5,442 TOTAL Detail Revenues And Other Sources 5,913 5,442 Page 54 OSC Municipality Code 191

55 (TE) PRIVATE PURPOSE TRUST Results of Operation Code Description 29 EdpCode 21 Expenditures Misc Home & Comm Serv, Cont Expend 1,382 TE ,363 TOTAL Misc Home & Comm Serv 1,382 6,363 TOTAL Home And Community Services 1,382 6,363 TOTAL Expenditures 1,382 6,363 TOTAL Detail Expenditures And Other Uses 1,382 6,363 Page 55 OSC Municipality Code 191

56 (TE) PRIVATE PURPOSE TRUST Changes in Fund Equity Code Description 29 EdpCode 21 ANALYSIS OF CHANGES IN FUND EQUITY Fund Equity Beginning of Year 19,96 TE821 15,436 Prior Period Adjustments,dec Fnd Eqty TE815 Restated Fund Equity - Beg of Year 19,96 TE822 15,436 ADD - REVENUES AND OTHER SOURCES 5,913 5,442 DEDUCT - EXPENDITURES AND OTHER USES 1,382 6,363 Fund Equity End of Year 15,436 TE829 14,515 Page 56 OSC Municipality Code 191

57 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Description 29 EdpCode 21 Assets Total Non-Current Govt Liabilities 18,843,64 W129 3,755,953 TOTAL Provision To Be Made In Future Budgets 18,843,64 3,755,953 TOTAL Assets 18,843,64 3,755,953 Page 57 OSC Municipality Code 191

58 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Description 29 EdpCode 21 General Long Term Debt Judgments And Claims Payable 472,151 W ,861 Compensated Absences 3,42,371 W687 3,619,75 Other Long-Term Debt 819,118 W689 88,586 TOTAL Other Liabilities 4,693,64 4,984,153 Bonds Payable 14,15, W628 25,771,8 TOTAL Bond And Long Term Liabilities 14,15, 25,771,8 TOTAL Liabilities 18,843,64 3,755,953 TOTAL General Long Term Debt 18,843,64 3,755,953 Page 58 OSC Municipality Code 191