Easton, Massachusetts FY 13

Transcription

1 Massachusetts Department of Revenue Bureau of Accounts Division of Local Services Statement of Indebtedness Easton, Massachusetts FY 13 Long Term Debt Outstanding + Issued - Retired = Outstanding Interest Inside the Debt Limit * July 1, 2012 June 30, 2013 Paid in FY13 Building 400, ,000 55, ,000 14,891 Departmental Equipment 467, , , ,000 15,936 School Buildings 19,930, ,000 1,110,000 19,045, ,669 School Other 1,068, ,300 1,051, ,300 15,371 Sewer 633,136 4,640,295 96,514 5,176,917 11,170 Solid Waste Landfill Other Inside 2,828,000 3,405, ,000 5,902, ,011 SUB-TOTAL Inside 25,326,136 9,785,295 2,787,514 32,323,918 1,033,049 Long Term Debt Outside the Debt Limit * Airport Gas/Electric Utility Hospital School Buildings 7,720,000-1,305,000 6,415, ,262 Sewer 30,000-30, Solid Waste Landfill 2,487,000 1,575,000 1,819,000 2,243,000 56,566 Water 1,525,000 1,085, ,000 2,175,000 68,509 Other Outside 60, ,000 7, ,273 3,180 SUB-TOTAL Outside 11,822,982 2,860,000 3,596,709 11,086, ,418 GRAND TOTAL 37,149,118 12,645,295 6,384,223 43,410,191 1,491,466 Please complete both sides of this report and return it to the Division of Local Services no later than September 30th. I certify to the best of my knowledge that this information is complete and accurate as of this date. Treasurer: Date: I certify that long and short term debt as identified in this Statement of Indebtedness is in agreement with the general ledger controls in my department and are also reflected on the balance sheet. Accounting Officer: Date: * MWPAT subsidies are not reflected.

2 Massachusetts Department of Revenue Bureau of Accounts Division of Local Services Part Two Easton, Massachusetts FY 13 Short Term Debt * Outstanding + Issued - Retired = Outstanding Interest July 1, 2012 June 30, 2013 Paid in FY13 RANs - Revenue Anticipation BANs - Bond Anticipation Buildings 215, ,000-3,207 School 275, , , ,000 4,102 Water 710, ,100-6,252 Other BANs 3,905,000 1,015,000 3,905,000 1,015,000 55,815 SAANs - State Grant Anticipation FAANs - Federal Grant Anticipation Other Short Term Debt TOTAL SHORT TERM DEBT 5,105,100 1,115,000 5,105,100 1,115,000 69,377 TOTAL ALL DEBT 42,254,218 13,760,295 11,489,323 44,525,191 1,560,843 *SEE ATTACHED* Authorized and Unissued Debt Purpose Date of Vote Article No. Amount Authorized Less New Bond Issues, Retirements and/or Rescissions =Balance Unissued 6/30/13 TOTAL *Does not reflect Interim Loan Notes issued through the Massachusetts Water Pollution Abatement Trust.

3 Town of Easton, MA Authorized Unissued Debt Date: 6/30/2013 File: Easton GASPAR BANs Amount Amount of Date Amount Original Article Date of Originally Bonds or Bonded, Rescinded Authorized Law Maximum Notes Maturity Issue Rollover Additional Date of Year Number Author. Authorized Paydowns or Paid Down Unissued Purpose Cite. Term Outstanding Date Date Dates Notes LRL BQ 7 5,000, ,000 8/1/ , /11/ /8/1996 (1) B Library Constr & Rem RL 4 9/7/2006 4,300,000 R 9/7/ /7/ , ,000 PD 4/25/ ,000 PD 4/24/ ,000 B 4/15/ /11/ , ,657 B 8/1/ ,343 Septic System - MWPAT c. 111 s. 127b 1/2 20 Complete 8 6/4/ , ,000 R 5/20/ Water Addition (Design & Const.) 7(3) 20 LRL 12/23/ /20/ , ,000 Library Access Road 7(3A) p to 20 w/efb LRL 12/23/ /13/ ,000,000 33,489,218 G - HS See Attached Sheet 3,652 School 7(3A) & (3) 20 $12M HS & $8M Jr HS LRL 1/30/ ,313,566 G - MS See Attached Sheet 20,000,000 B 10/15/2006 4,000,000 B 4/15/ ,000 PD 4/24/2010 2,626,536 G 8/26/ ,028 PD 8/26/ ,000 B 8/23/ ,000 PD 8/24/ /19/ , ,000 School Boiler 44, 7(3A) 20 RL 7/14/08 PLO 3/17/ /5/ , ,000 MWPAT ILN dtd 2/1/10, DUE 12/31/11 - Solar Photovoltaic Installation 44, 7(3B) 20 RL 1/19/10 at Pumping Stations (MWPAT DWSG-09-24) PLO 1/25/ /16/2011 3,300,000 3,140,295 MWPAT B 5/22/13 159,705 Wastewater Treatment & Sewage Collection Facility 44, 7(1) and/or 29C 30 35,000 8/23/2013 6/7/2013 RL 5/19/11, PLO 8/8/ /16/ , ,000 MWPAT B 5/22/13 - Septic System (MWPAT T A) 111, 127B1/2 &/or 29C 20 RL 7/7/ /16/ , ,000 Conseration/Preservation Restriction Acquisition 44, 7(3) and 44B ,000 8/23/2013 9/27/2012 RL 8/8/12, PLO 9/10/ /16/ , ,000 B 8/23/ ,000 Departmental Equipment - Various Dept Equipment 44, 7(9) 7, 10 10,000 PD 8/24/ /21/ ,000 60,000 Fire Department Defibrillators 44, 7(9) 20 60,000 8/23/2013 8/23/2012 RL 7/23/ /21/ ,000 30,000 Fire Department Radios/Communication Equipment 44, 7(9) 20 30,000 8/23/2013 8/23/2012 RL 7/23/ /21/ , ,000 DPW Lincoln Street Roadway Improvements 44, 7(5) and/or (6) ,000 8/23/2013 8/23/2012 RL 7/23/ /21/ , ,000 DPW Sidewalk Snow Plow with Cold Planning Attachment 44, 7(9) ,000 8/23/2013 8/23/2012 RL 7/23/ /21/ , ,000 Water Main Replacement Program 44, 8 and/or 29C 40 RL 7/23/ /21/2012, Amended 11/19/12 2,250,000 56,788 G 6/28/2013 2,193,212 Middle School Roof Replacement/Repair (50.16% MSBA grants expected) 44, 7(3A) or 70B ,000 8/23/2013 8/23/2012 RL 7/23/12 & 9/3/ /21/2012 1,000, ,000 MWPAT ILN 9/15/12 - Septic System Repairs 111, 127B1/2 and/or 29C 20 RL 7/10/12 500,000 MWPAT ILN 5/1/ /20/ , ,000 DPW Main Street Revitalization Project 44, 7(5) and/or 7(6) 15 RL 7/26/ /20/ , ,000 Water 44, 8 and/or 29C 40 RL 7/26/ /20/ , ,000 DPW Municipal Facilities Asset Management System - Hardware 44, 7(28) 10 RL 7/26/13 DPW Municipal Facilities Asset Management System - Software 44, 7(29) /20/ , ,000 DPW Equipment (Street Sweeper, Dump Truck, Van, Air Compressor) 44, 7(9) 20 RL 7/26/ /20/ , ,000 Fire Pumper Replacement 44, 7(9) 20 RL 7/26/ /20/ ,000 35,000 School - Special Education Van 44, 7(9) 20 RL 7/26/ /20/2013 1,000,000 1,000,000 Septic Loan Program 111, 127B1/2 and/or 29C 20 RL 7/26/13 84,695,000 $ 77,095,088 $ TOTAL: 7,599,912 $ TOTAL: $ 1,115,000 (1) Per M. Sullivan, on September 7, 2006, the Town voted to rescind $4,300,000 of this authorization, and concurrently authorize $700,000, leaving the authorized unissued as $700,000 as of September 7, 2006.

4 Massachusetts Department of Revenue Division of Local Services Bureau of Accounts Part Three *SEE ATTACHED* Easton, Massachusetts FY 13 Long Term Debt Outstanding + Issued - Retired = Outstanding Interest Inside the Debt Limit* July 1, 2012 June 30, 2013 Paid in FY13 SUB-TOTAL Inside Long Term Debt Outside the Debt Limit* SUB-TOTAL Outside GRAND TOTAL *MWPAT subsidies are not reflected.

5 Long-Term Debt Outstanding as of July 1, 2012 Inside the Debt Limit June Water Land Acquistion (I) , May School Planning (IE)... 1,045, October MWPAT Sewer (I)... 21, October Adv Ref August Library Planning (I) , October Adv Ref August Rec Land Acquisition (I) , October Adv Ref August Land Acquisition (I)... 40, October School Construction (IE)... 16,240, October CPA Land Acquisition (l)... 1,150, November MWPAT A Sewer (I)... 27, March MWPAT B Sewer (I)... 3, April Library (I) , April School (IE)... 3,525, April School/Electric Repair (I) , April Remodeling (I)... 90, April Stadium (I)... 1,095, April Departmental Equipment (I) , April Long Pond Dam (I)... 60, April Wastewater Collection System Design (I) , April HHR/FLO School Phone System (I)... 23, April Public Safety Radios (I)... 47, April Inspectional Services Vehicle (I)... 8, April DPW Tree Chipper (I)... 39, April DPW Sidewalk Tractor (I)... 84, April DPW Rack Body Truck (I)... 31, April DPW Dump Truck (I)... 43, April Recycling Carts (I) , June MWPAT CW (I) , TOTAL... 25,326,136.75

6 Long-Term Debt Outstanding as of July 1, 2012 Outside the Debt Limit August MWPAT TitleV (OE)... 60, June Landfill (O) , May Water (O) , May Water I (O)... 30, May Landfill Closure (O)... 1,320, October Adv Ref Dec School (OE)... 7,720, October Adv Ref August Landfill Closure (O) , October Water Mains (O) , October Water Meter Replacement (O) , October Water Department Equipment (O) , October Bay Road Land Acquisition (Water) (O) , April Water Main Construction (O) , April Wastewater Treatment Facility (O)... 30, TOTAL... 11,822,982.00

7 Long-Term Debt Issued During FY 2013 Inside the Debt Limit August Ser B Tax Exempt -Ser B cur ref water land acq (I) , August Ser B Tax Exempt -Ser B adv ref school planning (IE) , August Ser B Tax Exempt -School Improvements (I) , August Ser B Tax Exempt -Departmental Equipment (I) , August Ser B Tax Exempt -Land Acquisition (I)... 2,375, August Ser B Tax Exempt -Street Reconstruction (I) , August Ser B Tax Exempt -Building Improvements (I) , August Ser B Tax Exempt -Ground Water Planning (I) , May MWPAT CW (I)... 4,640, TOTAL... 9,785,295.00

8 Long-Term Debt Issued During FY 2013 Outside the Debt Limit August Ser A Txbl -Ser A cur ref landfill (O) 2014 on , August Ser A Txbl -Ser A adv ref landfill closure (O)... 1,245, August Ser B Tax Exempt -Water Main Construction 1 (O) , August Ser B Tax Exempt -Water Main Construction 2 (O) , May MWPAT T A (O) , TOTAL... 2,860,000.00

9 Long-Term Debt Retired During FY 2013 Inside the Debt Limit June Non-Called -Water Land Acquistion (I) , (1) May Non-Called -School Planning (IE)... 1,045, (2) October MWPAT Sewer (I)... 21, October Adv Ref August Library Planning (I)... 40, October Adv Ref August Rec Land Acquisition (I)... 15, October Adv Ref August Land Acquisition (I)... 5, October School Construction (IE) , October CPA Land Acquisition (l)... 60, November MWPAT A Sewer (I)... 2, March MWPAT B Sewer (I)... 3, April Library (I)... 40, April School (IE) , April School/Electric Repair (I)... 25, April Remodeling (I)... 15, April Stadium (I)... 95, April Departmental Equipment (I)... 50, April Long Pond Dam (I)... 15, April Wastewater Collection System Design (I)... 70, April HHR/FLO School Phone System (I)... 6, April Public Safety Radios (I)... 12, April Inspectional Services Vehicle (I)... 2, April DPW Tree Chipper (I)... 10, April DPW Sidewalk Tractor (I)... 21, April DPW Rack Body Truck (I)... 8, April DPW Dump Truck (I)... 11, April Recycling Carts (I)... 30, TOTAL... 2,787, (1) Includes principal payment based on original schedule and $80,000 that was restructured August 23, (2) Includes principal payment based on original schedule and $950,000 that was restructured August 23, 2012.

10 Long-Term Debt Retired During FY 2013 Outside the Debt Limit August MWPAT TitleV (OE)... 7, June Non-Called -Landfill (O) , (1) May Non-Called -Water (O) , May Non-Called -Water I (O)... 30, May Non-Called -Landfill Closure (O)... 1,320, (2) October Adv Ref Dec School (OE)... 1,305, October Adv Ref August Landfill Closure (O)... 99, October Water Mains (O)... 85, October Water Meter Replacement (O)... 60, October Water Department Equipment (O)... 40, October Bay Road Land Acquisition (Water) (O)... 30, April Water Main Construction (O)... 80, April Wastewater Treatment Facility (O)... 30, TOTAL... 3,596, (1) Includes principal payment based on original schedule and $320,000 that was restructured August 23, (2) Includes principal payment based on original schedule and $1,200,000 that was restructured August 23, 2012.

11 Long-Term Debt Outstanding as of June 30, 2013 Inside the Debt Limit October Adv Ref August Library Planning (I) , October Adv Ref August Rec Land Acquisition (I) , October Adv Ref August Land Acquisition (I)... 35, October School Construction (IE)... 15,390, October CPA Land Acquisition (l)... 1,090, November MWPAT A Sewer (I)... 24, April Library (I) , April School (IE)... 3,290, April School/Electric Repair (I) , April Remodeling (I)... 75, April Stadium (I)... 1,000, April Departmental Equipment (I)... 50, April Long Pond Dam (I)... 45, April Wastewater Collection System Design (I) , April HHR/FLO School Phone System (I)... 17, April Public Safety Radios (I)... 35, April Inspectional Services Vehicle (I)... 6, April DPW Tree Chipper (I)... 29, April DPW Sidewalk Tractor (I)... 63, April DPW Rack Body Truck (I)... 23, April DPW Dump Truck (I)... 32, April Recycling Carts (I)... 85, June MWPAT CW (I) , August Ser B Tax Exempt -Ser B cur ref water land acq (I) , August Ser B Tax Exempt -Ser B adv ref school planning (IE) , August Ser B Tax Exempt -School Improvements (I) , August Ser B Tax Exempt -Departmental Equipment (I) , August Ser B Tax Exempt -Land Acquisition (I)... 2,375, August Ser B Tax Exempt -Street Reconstruction (I) , August Ser B Tax Exempt -Building Improvements (I) , August Ser B Tax Exempt -Ground Water Planning (I) , May MWPAT CW (I)... 4,640, TOTAL... 32,323,917.88

12 Long-Term Debt Outstanding as of June 30, 2013 Outside the Debt Limit August MWPAT TitleV (OE)... 53, October Adv Ref Dec School (OE)... 6,415, October Adv Ref August Landfill Closure (O) , October Water Mains (O) , October Water Meter Replacement (O) , October Water Department Equipment (O) , October Bay Road Land Acquisition (Water) (O) , April Water Main Construction (O) , August Ser A Txbl -Ser A cur ref landfill (O) 2014 on , August Ser A Txbl -Ser A adv ref landfill closure (O)... 1,245, August Ser B Tax Exempt -Water Main Construction 1 (O) , August Ser B Tax Exempt -Water Main Construction 2 (O) , May MWPAT T A (O) , TOTAL... 11,086,273.00

13 Interest Paid on Long-Term Debt in FY 2013 Inside the Debt Limit Interest June Non-Called -Water Land Acquistion (I) May Non-Called -School Planning (IE)... 3, October MWPAT Sewer (I) October Adv Ref August Library Planning (I)... 11, October Adv Ref August Rec Land Acquisition (I)... 5, October Adv Ref August Land Acquisition (I)... 1, October School Construction (IE) , October CPA Land Acquisition (l)... 48, April Library (I)... 10, April School (IE) , April School/Electric Repair (I)... 5, April Remodeling (I)... 2, April Stadium (I)... 37, April Departmental Equipment (I)... 2, April Long Pond Dam (I)... 1, April Wastewater Collection System Design (I)... 7, April HHR/FLO School Phone System (I) April Public Safety Radios (I)... 1, April Inspectional Services Vehicle (I) April DPW Tree Chipper (I) April DPW Sidewalk Tractor (I)... 2, April DPW Rack Body Truck (I) April DPW Dump Truck (I)... 1, April Recycling Carts (I)... 2, June MWPAT CW (I)... 3, August Ser B Tax Exempt -Ser B cur ref water land acq (I) August Ser B Tax Exempt -Ser B adv ref school planning (IE)... 11, August Ser B Tax Exempt -School Improvements (I)... 2, August Ser B Tax Exempt -Departmental Equipment (I)... 4, August Ser B Tax Exempt -Land Acquisition (I)... 28, August Ser B Tax Exempt -Street Reconstruction (I)... 9, August Ser B Tax Exempt -Building Improvements (I)... 2, August Ser B Tax Exempt -Ground Water Planning (I)... 1, TOTAL... 1,033,049.02

14 Interest Paid on Long-Term Debt in FY 2013 Outside the Debt Limit Interest August MWPAT TitleV (OE)... 3, June Non-Called -Landfill (O)... 3, May Non-Called -Water (O)... 3, May Non-Called -Water I (O)... 1, May Non-Called -Landfill Closure (O)... 4, October Adv Ref Dec School (OE) , October Adv Ref August Landfill Closure (O)... 32, October Water Mains (O)... 12, October Water Meter Replacement (O)... 6, October Water Department Equipment (O)... 5, October Bay Road Land Acquisition (Water) (O)... 17, April Water Main Construction (O)... 8, April Wastewater Treatment Facility (O) August Ser A Txbl -Ser A cur ref landfill (O) 2014 on... 3, August Ser A Txbl -Ser A adv ref landfill closure (O)... 13, August Ser B Tax Exempt -Water Main Construction 1 (O)... 1, August Ser B Tax Exempt -Water Main Construction 2 (O)... 11, TOTAL ,417.63

15 Massachusetts Department of Revenue Bureau of Accounts Division of Local Services Part Four Easton, Massachusetts FY 13 Short Term Debt * Outstanding + Issued - Retired = Outstanding Interest Report by Issuance July 1, 2012 June 30, 2013 Paid in FY13 August BAN - School 275, ,000-4,102 August BAN - Departmental Equipment 400, ,000-5,967 August BAN - Land Acquisition 2,375,000-2,375,000-35,427 August BAN - Street Reconstruction 900, ,000-13,425 August BAN - Building Improvements 215, ,000-3,207 August BAN - Water Main Construction I 200, ,000-2,983 August BAN - Water Main Construction II 100, ,000-1,492 May BAN - Water Main Replacement 300, ,000-1,300 May BAN - Departmental Equipment 230, , May BAN - Ground Water Planning 110, , August BAN - Middle School Roof - 100, ,000 - August BAN - Fire Dep. Defibrillators - 60,000-60,000 - August BAN - Fire Dep. Radios - 30,000-30,000 - August BAN - DPW Sidewalk Snow Plow - 165, ,000 - August BAN - Street Improvements - 225, ,000 - September BAN - Conservation/Preservation - 500, ,000 - June BAN - Wastewater Treatment - 35,000-35,000 - TOTAL SHORT TERM DEBT 5,105,100 1,115,000 5,105,100 1,115,000 69,377 *Does not reflect Interim Loan Notes issued through the Massachusetts Water Pollution Abatement Trust.