2016 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
|
|
- Shona Clark
- 5 years ago
- Views:
Transcription
1 Received by DCED: 03/31/2017 Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA Ph: fax: MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT NEW WILMINGTON BORO, LAWRENCE COUNTY
2 "i.,... B~ McGill,Power, Bell & Associates, UP CatlSed Mi:~ Bu-.ss & F""" "' M.1Sm 1920 West grh Street Erie, PA Fax: INDEPENDENT AUDITOR'S REPORT Borough Council, Borough of New Wilmington, Commonwealth of Pennsylvania Secretary, Pennsylvania Deparhnent of Community and Economic Development Secretary, Pennsylvania Department of Transportation President Judge of the Court of Conunon Pleas We have audited the accompanying modified cash basis financial statements, included in the Department of Community and Economic Development's (DCED) prescribed form, of the Borough of New Wilmington, Commonwealth of Pennsylvania (the "Borough"), as of and for the year ended. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements included in DCED' s prescribed form in accordance with the modified cash basis of accounting, which is permitted, by the Pennsylvania Department of Community and Economic Development, Governor's Center for Local Government s. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements included in DCED's prescribed form based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements included in the DCED' s prescribed form are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Borough's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Borough's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used, and the reasonableness of significant accounting estimates made, by management, as well as evaluating the overall presentation of the financial statements. Erie Meadville Franklin Grove City Weirton
3 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Basis for Qualified Opinion on the New Wilmington Borough Police Pension Plan We were unable to obtain the financial statements of the New Wilmington Borough Police Pension Plan as they were unavailable prior to the required date of submission of the financial statements refe1ted to above, to the DCED. Therefore, because these financial statements were unavailable, the current year activity related to the New Wilmington Borough Police Pension Plan has not been included in the Fiducia1y Trust Fund of the financial statements referred to above. Qualified Opinion In our opinion, except for the possible effects of the matter discussed in the "Basis for Qualified Opinion on the New Wilmington Borough Police Pension Plan" paragraph, the financial statements referred to above present fairly, in all material respects, the respective assets, liabilities and fund balances of New Wilmington Borough as of, and in its revenues and expenditures for the year then ended, on the modified cash basis of accounting as described in the following paragraph. Basis of Accounting The financial statements are prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. The effects on the financial statements of the variances between the modified cash basis of accounting and accounting principles generally accepted in the United States of America are that revenues are recorded when received rather than earned and expenditures are recognized when paid rather than when incurred. Fixed assets, improvements and infrastructure assets are not capitalized instead; capital acquisitions and construction are reflected as expenditures. Accounts payable, accrued expenses and long-term debt are not recognized as liabilities under the cash basis. When the proceeds of the debt are received, they are recorded as revenues and other financing sources. As the debt and expenses are paid, the principal payments are recorded as expenditures. Restriction on Use This report is intended solely for the information and use of the Borough Council, management, the Pennsylvania Department of Economic and Community Development, the Pennsylvania Department of Transportation, Lawrence County, Pennsylvania, and the Court of Common Pleas and is not intended to be and should not be used by anyone other than these specified parties. McGill, Power, Bell & Associates, LLP Erie, Pennsylvania April 1, 2017
4 BALANCE SHEET DCED-CLGS-30 (09-09) BALANCE SHEET Governmental Funds Proprietary Funds Fid. Fund Account Groups Total General Fund General Fixed Assets General Long Term Debt Assets and Other Debits Cash and Investments 1,321,278 77,250 4,030,473 3,950,456 9,379, Tax Receivable , Accounts Receivable (excluding taxes) 38,572 38, Due From Other Funds , Other Current Assets 164, , Fixed Assets Other Debits Total Assets and Other Debits 1,359,850 77,250 4,030,473 4,115,106 9,582, , Liabilities and Other Credits Payroll Taxes and Other Payroll Withholdings All Other Current Liabilities 311, , Due To Other Funds
5 DCED-CLGS-30 (09-09) BALANCE SHEET Governmental Funds Proprietary Funds Fid. Fund Account Groups Total General Fund General Fixed Assets General Long Term Debt Liabilities and Other Credits Long-Term-Liabilities Current Portion of Long-Term Debt and Other Credits Total Liabilities and Other Credits 311, ,892 Fund and Account Group Equity Contributed Investment in General Fixed Assets Fund Balance / Retained Earnings on 12/31 1,359,850 77,250 4,030,473 3,803,214 9,270, Other Equity Total Fund and Account Group Equity 1,359,850 77,250 4,030,473 3,803,214 9,270,787 TOTAL LIABILITIES AND FUND AND ACCOUNT GROUP EQUITY 9,582,679
6 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund REVENUES Taxes Real Estate Taxes Occupation Taxes (levied under municipal code) Residence Taxes (levied by cities of the 3rd Class) Regional Asset District Sales Tax (Allegheny County municipalities only) Per Capita Taxes Real Estate Transfer Taxes 23,308 23, Earned Income Taxes / Wage Taxes 150, , Business Gross Receipts Taxes Occupation Taxes (levied under Act 511) Local s Tax ** 53,507 53, Amusement / Admission Taxes Mechanical Device Taxes Other Local Tax Enabling Act / Act 511 / Taxes Other: Total Taxes 227, ,010 Licenses and Permits All Other Licenses and Permits 15,176 15, Cable Television Franchise Fees 17,385 17,385 Total Licenses and Permits 32,561 32,561 Fines and Forfeits Fines and Forfeits 20,104 20,104 Total Fines and Forfeits 20,104 20,104
7 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund REVENUES Interest, Rents and Royalties Interest Earnings 1, ,242 95, , Rents and Royalties 7,381 7,381 Total Interest, Rents and Royalties 9, ,242 95, ,973 Federal Highways and Streets Community Development All Other Federal and Operating Grants National Forest All Other Federal Shared and Entitlements Federal Payments in Lieu of Taxes Total Federal State Highways and Streets Community Development Recycling / Act All Other State and Operating Grants 134, , Public Utility Realty Tax (PURTA) Motor Vehicle Fuel Tax (Liquid Fuels Tax) and State Road Turnback 62,006 62, Alcoholic Beverage Licenses General Municipal Pension System State Aid 74,369 74, Foreign Fire Insurance Tax Distribution 10,981 10, Local Share Assessment/Gaming Proceeds Marcellus Shale Impact Fee Distribution 3,341 3,341
8 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund REVENUES State All Other State Shared s and Entitlements State Payments in Lieu of Taxes Total State 224,357 62, ,363 Local Government Units Highways and Streets 4,000 4, All Other Local Governmental Units and Operating Grants Local Government Unit Shared Payments for Contracted Intergovernmental s Local Governmental Units and Authorities Payments in Lieu of Taxes 10,000 10,000 40,000 40,000 Total Local Government Units 54,000 54,000 Charges for General Government Public Safety Parking All Other Charges for Highway & Street s Wastewater / Sewage (including connection / tapping fees, sewer usage charges, reserve capacity fee, etc.) 505, , Solid Waste Collection and Disposal Charge (trash) 41,459 41, Host Municipality Benefit Fee for Solid Waste Facility All Other Charges for Sanitation s Health Human s Culture and Recreation 78,798 78, Airports
9 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund REVENUES Charges for Bars Cemeteries Electric System 22,700 2,650,855 2,673, Gas System Housing System Markets Transit Systems Water System All Other Charges for Total Charges for 144,342 3,156,299 3,300,641 Unclassified Operating s Assessments Escheats (sale of personal property) Contributions and Donations from Private Sectors Fiduciary Fund Pension Contributions 75,512 75, All Other Unclassified Operating s 2,520 2,520 Total Unclassified Operating s 2,520 75,512 78,032 Other Financing Sources Proceeds of General Fixed Asset Disposition Interfund Operating Transfers 853,551 25, , Proceeds of General Long-Term Debt 7,939,549 7,939, Proceeds of Short Term-Debt
10 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund REVENUES Other Financing Sources Refunds of Prior Year Expenditures 38,323 38,323 Total Other Financing Sources 891,874 7,965,159 8,857,033 TOTAL REVENUES 1,605,870 62,206 11,139, ,941 12,978,717 EXPENDITURES General Government Legislative (Governing) Body Executive (Manager or Mayor) Auditing s / Financial Administration 13,425 13, Tax Collection Solicitor / Legal s 16,263 16, Secretary / Clerk 30,786 30, Other General Government Administration 39,569 39, IT-Networking s-data Processing Engineering s General Government Buildings and Plant 52,570 52,570 Total General Government 152, ,717 Public Safety Police 325, , Fire 16,981 16, Ambulance / Rescue UCC and Code Enforcement 6,000 6,000
11 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund EXPENDITURES Public Safety Planning and Zoning Emergency Management and Communications Militia and Armories Examination of Licensed Occupations Public Scales (weights and measures) Other Public Safety 1,654 1,654 Total Public Safety 350, , Health and Human s Health and Human s Total Health and Human s Public Works - Sanitation Recycling Collection and Disposal Solid Waste Collection and Disposal (garbage) 78,471 78, Weed Control Wastewater / Sewage Treatment and Collection 5,186,111 5,186,111 Total Public Works - Sanitation 78,471 5,186,111 5,264,582 Public Works - Highways and Streets General s - Administration 87,799 87, Cleaning of Streets and Gutters Winter Maintenance Snow Removal Traffic Control Devices Street Lighting 2,621 2,621
12 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund EXPENDITURES Public Works - Highways and Streets Sidewalks and Crosswalks Storm Sewers and Drains Repairs of Tools and Machinery 6,812 6, Maintenance and Repairs of Roads and Bridges Highway Construction and Rebuilding Total Public Works - Highways and Streets 97,232 97,232 Other Public Works s Airports Cemeteries Electric System 1,797,304 1,797, Gas System Markets Parking Storm Water and Flood Control Transit System Water System Water Transport and Terminals Total Other Public Works s 1,797,304 1,797,304 Culture and Recreation Culture-Recreation Administration Participant Recreation 70,448 70, Spectator Recreation Parks 37,732 37,732
13 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund EXPENDITURES Culture and Recreation Shade Trees Libraries Civil and Military Celebrations Senior Citizens Centers All Other Culture and Recreation Total Culture and Recreation 108, ,180 Community Development Conservation of Natural Resources Community Development and Housing Economic Development Economic Opportunity All Other Community Development Total Community Development Debt Principal (short-term and long-term) Debt Interest (short-term and long-term) 167, , Fiscal Agent Fees Total 167, ,263 Employer Paid Benefits and Withholding Items Employer Paid Withholding Taxes and Unemployment Compensation 63,197 63, Judgments and Losses Pension / Retirement Fund Contributions 75,512 75,512
14 STATEMENT OF REVENUES AND EXPENDITURES Governmental Funds Proprietary Funds Fiduciary Fund Total General Fund EXPENDITURES Employer Paid Benefits and Withholding Items Worker Compensation Insurance 54,958 54, Other Group Insurance Benefits 265, ,757 Total Employer Paid Benefits and Withholding Items 459, ,424 Insurance Insurance, Casualty, and Surety 38,646 38,646 Total Insurance 38,646 38,646 Unclassified Operating Expenditures Fiduciary Fund Benefits and Refunds Paid 86,202 86, All Other Unclassified Expenditures Total Unclassified Operating Expenditures 26 86,202 86,228 Other Financing Uses Refund of Prior Year s Interfund Operating Transfers 25, , , All Other Financing Uses 9,689,152 9,689,152 Total Other Financing Uses 25,610 10,542,703 10,568,313 TOTAL EXPENDITURES 1,310,963 17,693,407 86,202 19,090,572 EXCESS/DEFICIT OF REVENUES OVER EXPENDITURES 294,907 62,206-6,553,707 84,739-6,111,855
15 DCED-CLGS-30 (9-06) NEW WILMINGTON BORO DEBT STATEMENT OUTSTANDING BONDS AND NOTES Listed below are all currently outstanding bond and note issues according to our files, excluding bond issues redeemed or refunded and defeased. Please show the principal payments and make any other necessary corrections and additions. Purpose General Obligation Bonds and Notes Bond (B) Lease (C) Lease Rental (L) Note (N) Issue Year (yyyy) Maturity Year (yyyy) Original Amount of Issue Outstanding Beginning of Year (1) Principal Incurred This Year Principal Paid This Year Current Year Accretion on Compound Interest Bonds Outstanding at Year End (1) Plus (less) Unamortized Premium (Discount) Total Balance General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligatin bonds, Series 2014 Bond , , , General Obligatin bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond , , , General Obligation bonds, Series 2014 Bond ,850,000 1,850,000 1,850, General Obligtion bonds, Series 2014 Bond ,280,000 2,280,000 2,280, General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Sieries of 2016 Bond , , , ,000
16 DCED-CLGS-30 (9-06) NEW WILMINGTON BORO DEBT STATEMENT OUTSTANDING BONDS AND NOTES Listed below are all currently outstanding bond and note issues according to our files, excluding bond issues redeemed or refunded and defeased. Please show the principal payments and make any other necessary corrections and additions. Purpose Bond (B) Lease (C) Lease Rental (L) Note (N) Issue Year (yyyy) Maturity Year (yyyy) Original Amount of Issue Outstanding Beginning of Year (1) Principal Incurred This Year Principal Paid This Year Current Year Accretion on Compound Interest Bonds Outstanding at Year End (1) Plus (less) Unamortized Premium (Discount) General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond , , , ,000 General Obligation bonds, Series of 2016 Bond ,335, ,335,000 2,335,000 2,335,000 General Obligation bonds, Series of 2016 Bond , ,000 5,000 5,000 Bonds and Notes Total Balance Lease Rental Debt Other (1) - excludes unamortized premium/discount Total bonds and notes outstanding 8,070,000 ized lease obligations 0 Net debt 8,070,000
17 STATEMENT OF CAPITAL EXPENDITURES Category Purchases Construction Total Community Development Electric Fire Gas System General Government 4,852 4,852 Health Housing Libraries Mass Transit Parks Police 5,230 5,230 Recreation Sewer 4,655,057 4,655,057 Solid Waste Streets / Highways Water Other: TOTAL CAPITAL EXPENDITURES 10,082 4,655,057 4,665,139 EMPLOYEE COMPENSATION Total salaries, wages, commissions, etc. paid this year (including all employees and elected officials) 826,110
18 ELECTED CONTROLLER'S/AUDITOR'S CERTIFIED OPINION To the: Governing Body of the Municipality President Judge of the Court of Common Pleas Secretary of the Department of Community & Economic Development I/We, the undersigned, the duly elected (or appointed replacement), qualified, and Acting Controller/Auditors of the NEW WILMINGTON BORO have audited, adjusted and settled the various funds and account groups of the NEW WILMINGTON BORO for the year ended. My/Our audit, adjustment and settlement was made in accordance with law rather than with generally accepted auditing standards (PLEASE CROSS OUT ONLY IF ON MODIFIED ACCRUAL/ACCRUAL BASIS) This municipality s policy is to prepare its financial statements on the basis of cash receipts and disbursements; consequently, certain revenues and the related assets are recognized when received rather than when earned, and certain expenditures or expenses are recognized when paid rather than when a liability is incurred. Accordingly, the accompanying financial statements are not intended to present the financial position and results of operations of this municipality in conformity with generally accepted accounting principles. These financial statements do not include all of the disclosures required by generally accepted accounting principles. In my/our opinion, the aforementioned financial statements present the financial position of the various funds and account groups of the municipality of NEW WILMINGTON BORO for the year ended, and the results of operations of such funds in accordance with the law. SIGNATURE AND VERIFICATION Signed: MCGILL POWER BELL Appointed Auditor/CPA Subscribed and sworn to before me this 31 day of March, Signed: Witness (Controller)/Auditor (Auditors)
19 NOTES / COMMENTS
2017 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
Received by DCED: Approved by DCED: Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225
More informationDCED-CLGS-30 (9-09) Received by DCED: 06/30/ GLEN OSBORNE BORO, ALLEGHENY COUNTY
Received by DCED: 06/30/2015 Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225
More information2017 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
Received by DCED: Approved by DCED: Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225
More information2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
Received by DCED: 01/01/0001 Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225
More information2017 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
Received by DCED: 03/21/2018 Approved by DCED: Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg,
More information2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
Received by DCED: 01/01/0001 Department of Community & Economic Development Governor's Center for Local Government s Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225
More informationINDEPENDENT AUDITOR'S REPORT. December 31, 2016
BLAIR TOWNSHIP INDEPENDENT AUDITOR'S REPORT For The Year Ending 1 TABLE OF CONTENTS TABLE OF CONTENTS Page Independent Auditor's Report 1 Financial Statements 2 INDEPENDENT AUDITOR'S REPORT Ritchey, Ritchey
More informationSpring Garden Township Commonwealth of Pennsylvania's Municipal Annual Audit and Financial Report
Spring Garden Township Commonwealth of Pennsylvania's Municipal Annual Audit and Financial Report December 31, 2016 Office: 800.745.8233 Website: www.stambaughness.com INDEPENDENT AUDITORS' REPORT Board
More informationeli E~r$g-~ep\f"X:
DCEO-CLGS-30 (9-09) Received by DCED: 06/06/2015 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More information2013 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
DCED-CLGS-30 (9-09) Received by DCED: 01/01/0001 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More informationTownship of Spring. Financial Statements and Supplementary Information. December 31, 2016
Township of Spring Financial Statements and Supplementary Information December 31, 2016 Township of Spring Table of Contents December 31, 2016 Page INDEPENDENT AUDITOR'S REPORT 1 and 2 FINANCIAL STATEMENTS
More informationSCHUYLKILL TOWNSHIP ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2017
SCHUYLKILL TOWNSHIP ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2017 DCEDCLGS30 (09/2017) 2017 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT Department of Community & Economic Development Governor s Center
More informationCi bbd. West Brandywine Township West Brandywine, Pennsylvania Chester County. Annual Audit and Financial Report December 31, 2017
West Brandywine Township West Brandywine, Pennsylvania Chester County Annual Audit and Financial Report December 31, 2017 Ci bbd 1835 Market Street, 3rd Floor Philadelphia, PA 19103 215/5677770 I bbdcpa.com
More informationLONDON BRITAIN TOWNSHIP LANDENBERG, PENNSYLVANIA CHESTER COUNTY
LONDON BRITAIN TOWNSHIP LANDENBERG, PENNSYLVANIA CHESTER COUNTY ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2011 INDEPENDENT AUDITOR'S REPORT Board of Supervisors London Britain Township Landenberg,
More information2016 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
DCED CLGS 30 (9-09) Received by DCED: 03/31/2017 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More informationTr), try cnn. rri. fl' 1t -Kticeite. try, otterim Fic7I-77< COTIA/n; 74 ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2015
Tr), try cnn rri so fl' 1t -Kticeite otterim 1.71-Fic7I-77< COTIA/n; 74 try, ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2015 1 oceoclcsao t0915l IL`? Department of Community& Economic Development Governor's
More informationLAKE CITY BOROUGH ANNUAL AUDIT AND FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2017
LAKE CITY BOROUGH ANNUAL AUDIT AND FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2017 1 This Page Intentionally Left Blank 2 Independent Auditor s Report To: Members of Council of the Borough of Lake
More information2010 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
DCEDCLGS30 2010 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street,
More informationWEST HEMPFIELD TOWNSHIP. Financial Statements. Year Ended December 31, 2015
WEST HEMPFIELD TOWNSHIP Financial Statements Year Ended December 31, 2015 WEST HEMPFIELD TOWNSHIP FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2015 TABLE OF CONTENTS Independent Auditors' Report Financial
More informationWEST HEMPFIELD TOWNSHIP. Financial Statements. Year Ended December 31, 2013
WEST HEMPFIELD TOWNSHIP Financial Statements Year Ended December 31, 2013 WEST HEMPFIELD TOWNSHIP FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2013 TABLE OF CONTENTS Independent Auditors' Report Financial
More informationBOROUGH OF JENKINTOWN ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2015
BOROUGH OF JENKINTOWN ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2015 DCEDCLGS30 (0915) 2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT Department of Community & Economic Development Governor's Center
More information2012 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
DCED-CLGS-30 (9-09) Received by DCED: 03/05/2013 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More information.. _- _}_ t; 2016 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT. '/r' ~ NORTH VERSAILLES TWP, ALLEGHENY COUNTY ?-~
DCED-CLGS-30 (9-09) Received by DCED: 01/01/0001 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More information2017 MUNICIPAL ANNUAL AUDIT _ AND FINANCIAL REPORT
DCEDCLGS30 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4 th Floor Harrisburg, PA 171200225 Ph: 8882236837
More information2014 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT
DCED-CLGS-30 (9--09) Received by DCED: 02128/2015 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Flaa
More informationCHARLESTOWN TOWNSHIP ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2015
CHARLESTOWN TOWNSHIP ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2015 DCED CLGS 30 (09 15) 2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT Department of Community & Economic Development Governor's
More informationCOUNTY ANNUAL FINANCIAL REPORT
Received by DCED: 06/16/2016 Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225
More informationCOUNTY ANNUAL FINANCIAL REPORT
Received by DCED: 06/18/2018 Approved by DCED: Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More informationAnnual Financial Report
DCED-CLGS-20 (10-05) Annual Financial Report County of: Chester for the year 2014 Return to: PA Department of Community and Economic Development Governor s Center for Local Government Services Commonwealth
More informationCOUNTY ANNUAL FINANCIAL REPORT
Received by DCED: 09/13/2018 Approved by DCED: Department of Community & Economic Development Governor's Center for Local Government Services Commonwealth Keystone Building 400 North Street, 4th Floor
More informationLower Swatara Township General Fund Budget Budget ******************* 2010 Budget
REVENUES ADOPTED TAXES 301 REAL PROPERY TAXES 301.10 Real Property Taxes 1,450,000 301.20 Prior Year 0 301.40 Delinquent, Tax Claim Bureau 40,000 301.50 Real Estate Taxes--Fire Protection 155,000 SUBTOTAL
More information2016 WEST DEER TOWNSHIP BUDGET 01 General Fund -- Revenues Adopted 16 December 2015
2016 WEST DEER TOWNSHIP BUDGET 01 General Fund Revenues Adopted 16 December 01 GENERAL FUND ACTUAL ACTUAL ACTUAL BUDGETED ACTUAL PERCENTAGE PROPOSED 2012 2013 2014 as of 11/12/15 as of 11/12/15 2016 01
More informationBOROUGH OF NORTH ARLINGTON BERGEN COUNTY, NEW JERSEY FINANCIAL STATEMENTS - WITH SUPPLEMENTARY INFORMATION DECEMBER 31, 2013
BERGEN COUNTY, NEW JERSEY FINANCIAL STATEMENTS - WITH SUPPLEMENTARY INFORMATION DECEMBER 31, 2013 TABLE OF CONTENTS Exhibits Part 1 Page Independent Auditor's Report 1-3 A Comparative Balance Sheets -
More information2018 WEST DEER TOWNSHIP BUDGET 01 General Fund -- Revenues Final Budget
2018 WEST DEER TOWNSHIP BUDGET 01 General Fund Revenues Final Budget 01 GENERAL FUND ACTUAL ACTUAL ACTUAL BUDGETED ACTUAL PERCENTAGE PROPOSED 2014 2015 2016 as of 11/21/17 as of 11/21/17 2018 01 301 Real
More informationNEW HANOVER TOWNSHIP
SUMMARY OF OPERATING, CAPITAL AND TRUST FUNDS BEGINNING ENDING BALANCE REVENUES BALANCE OPERATING FUNDS General Fund $ 2,654,359 $ 4,300,856 $ 4,467,712 $ 2,487,503 Fire Protection Fund 27,635 338,862
More informationAnnual Financial Report
Annual Financial Report County of: Chester for the year 2016 Return to: PA Department of Community and Economic Development Governor s Center for Local Government Services Commonwealth Keystone Building
More informationBOROUGH OF BERLIN COUNTY OF CAMDEN REPORT OF AUDIT FOR THE YEAR 2017
COUNTY OF CAMDEN REPORT OF AUDIT FOR THE YEAR 2017 16800 TABLE OF CONTENTS Exhibit No. Page No. PART I Independent Auditor's Report 2 Report on Internal Control Over Financial Reporting and on Compliance
More informationLicenses/Permits/TV 5, Fines: Fines-District Justice Fines-Clerk of Courts 45, Total 330-Fines 47,500.
Budget 2017 New Salem Borough Estimated Balance Total Gen Fund Balance 12/31 204,829.00 Includes 125000.00 CD Proposed 2017 Budget REVENUES 301-Real Estate Taxes: 301.10-Real Estate-Current 40,500.00 301.20-Real
More information2019 General Fund Budget
Revenue 301 Real Property Taxes 301.10 Real Estate Taxes 676,500 301.20 Real Estate Taxes Prior 4,000 301.30 Real Estate Taxes Delinquent 15,000 Sub-Total $695,500 310 Local Enabling Taxes 310.01 Per Capita
More informationBorough of East Stroudsburg East Stroudsburg, Pennsylvania Monroe County. Financial Statements Year Ended December 31, 2015
Borough of East Stroudsburg East Stroudsburg, Pennsylvania Monroe County Financial Statements Year Ended CONTENTS INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS
More information2018 Proposed Budget
Revenue 301 Real Property Taxes 301.00 Real Estate Taxes $665,600 301.20 Real Estate Taxes Prior $3,000 301.30 Real Estate Taxes Delinquent $15,000 Sub-Total $683,600 310 Local Enabling Taxes 310.10 Real
More informationBOROUGH OF BELMAR COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2017
REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2017 COUNTY OF MONMOUTH TABLE OF CONTENTS FOR THE YEAR ENDED DECEMBER 31, 2017 PART I Page Independent Auditor s Report 1-3 Independent Auditor s Report on Internal
More informationBest Practices for Treasurers 2018 Summer Specialized Training RESPONSIBILITIES OF THE TREASURER
Best Practices for Treasurers 2018 Summer Specialized Training RESPONSIBILITIES OF THE TREASURER BEFORE THE BOARD MEETING 1. Prepare some claims for payment (clerk may also do these), attach bills to claims,
More informationCITY OF JAMESTOWN, NEW YORK TABLE OF CONTENTS. Independent Report of Auditor 1. Management s Discussion and Analysis 3. Statement of Net Assets 12
TABLE OF CONTENTS Independent Report of Auditor 1 Management s Discussion and Analysis 3 Basic Financial Statements: Statement of Net Assets 12 Statement of Activities 13 Balance Sheet - Governmental Funds
More informationCITY OF COATESVILLE COATESVILLE, PENNSYLVANIA
COATESVILLE, PENNSYLVANIA BASIC FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION DECEMBER 31, 2014 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1-3 MANAGEMENT S DISCUSSION AND ANALYSIS 4-12 BASIC
More informationBUDGET GENERAL FUND 2019 BEG. CASH BALANCE
Borough of St. Lawrence BUDGET GENERAL FUND 2019 BEG. CASH BALANCE $ 163,621.21 REVENUE $ 846,151.37 EXPENDITURES $ (948,189.45) NETCASHINFLOW(OUTFLOW) $ (102,038.08) LIABILITIES $ ENDING CASH BALANCE
More informationCity of Le Sueur Le Sueur County, Minnesota. Financial Statements. December 31, 2016
Le Sueur County, Minnesota Financial Statements December 31, 2016 Table of Contents Page Elected Officials and Administration 1 Independent Auditor's Report 3 Management's Discussion and Analysis 7 Basic
More informationBROUGH OF CLARION CLARION, PENNSYLVANIA
BROUGH OF CLARION CLARION, PENNSYLVANIA FINANCIAL STATEMENTS YEAR ENDED YEAR ENDED CONTENTS Independent Auditor s Report 1-3 Management s Discussion and Analysis 4-14 Basic Financial Statements: Government-wide
More informationBorough of South Toms River
Report 0/ Audit on the Financial Statements 01 the Borough of South Toms River in the County 0/ Ocean New Jersey lor the Year Ended December 31, 2012 BOROUGH OF SOUTH TOMS RIVER INDEX PART I PAGES Independent
More informationCITY OF COATESVILLE COATESVILLE, PENNSYLVANIA
COATESVILLE, PENNSYLVANIA BASIC FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION DECEMBER 31, 2015 TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 1-3 PAGE MANAGEMENT S DISCUSSION AND ANALYSIS 4-13 BASIC
More informationCash Basis Reporting Form Excerpts
Cash Basis Reporting Form Excerpts 2017 SECTION I: REVENUES 2015 2016 2017 Change 1. Property Taxes $109,624.19 $117,155.47 $115,238.96-1.6% 10. Special Assessments (Rural Fire District Charges) $3,169.92
More informationRevenue Account Codes for FY Reporting Account Code
Account s for FY 13-14 Reporting Account 311000 Ad Valorem Taxes Property Value Taxes Ad Valorem Taxes 312100 Local Option Taxes Local Option, Use and Fuel Taxes General Government Taxes 312300 County
More information2019 Budget PROPOSED Budget & Finance Budget & Finance
REVENUES TAXES 301 REAL PROPERY TAXES 301.100 Real Property Taxes 2,199,814 2,113,626 301.400 Delinquent, Tax Claim Bureau 60,151 60,524 301.500 Real Estate Taxes--Fire Protection 331,664 318,669 301.550
More informationBOROUGH OF WOODBURY HEIGHTS COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2014
COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2014 17500 TABLE OF CONTENTS Exhibit No. Page No. PART I Independent Auditor's Report 2 Report on Internal Control Over Financial Reporting
More informationBudget of the Village of Emerald Lake Village Form Due Date: 20 Days after the Meeting
New Hampshire Department of Revenue Administration 2016 MS-636 Budget of the Village of Emerald Lake Village Form Due Date: 20 Days after the Meeting This form was posted with the warrant on: For Assistance
More informationRevenue Account Codes for FY12-13 Reporting
311000 Ad Valorem Taxes Property Value Taxes Ad Valorem Taxes 312100 Local Option Taxes Local Option, Use and Fuel Taxes General Government Taxes 312300 County Ninth-Cent Voted Fuel Tax Local Option, Use
More informationBOROUGH OF SWISSVALE GENERAL FUND 2018 BUDGET
BOROUGH OF SWISSVALE GENERAL FUND 2018 BUDGET GENERAL FUND 2018 Annual Budget Ordinary Income/Expense Income 301 Real Estate Taxes 301.100 Current 2,315,681.00 301.300 Delinquent 200,000.00 301.400 Eminent
More informationCITY OF GLENCOE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2012
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2012 TABLE OF CONTENTS DECEMBER 31, 2012 INTRODUCTORY SECTION CITY OFFICIALS 1 FINANCIAL SECTION INDEPENDENT AUDITORS REPORT 2
More informationBOROUGH OF WOODBURY HEIGHTS COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2012
COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2012 17500 TABLE OF CONTENTS Exhibit No. Page No. PART I Independent Auditor's Report 2 Report on Internal Control Over Financial Reporting
More informationNew Mexico Department of Finance and Administration Local Government Division Property Valuation Estimate
New Mexico Department of Finance and Administration Local Government Division Property Valuation Estimate COUNTY: Colfax County Fiscal Year: 2017-2018 ROUNDED TO NEAREST DOLLAR (A) (B) (C) (D) PROPERTY
More informationCITY OF PAHOKEE, FLORIDA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORT THEREON
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORT THEREON FISCAL YEAR ENDED SEPTEMBER 30, 2014 FINANCIAL STATEMENTS SEPTEMBER 30, 2014 TABLE OF CONTENTS Pages FINANCIAL SECTION Independent Auditor
More informationBOROUGH OF TRAINER ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2014
BOROUGH OF TRAINER ANNUAL AUDIT AND FINANCIAL REPORT DECEMBER 31, 2014 DCEDCLGS30 (11 14) 2014 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT Department of Community & Economic Development Governor's Center
More informationTownship of Hillsborough
Report of Audit on the Financial Statements of the Township of Hillsborough in the County of Somerset New Jersey for the Year Ended December 31, 2016 IN DEX PAGES PARTI Independent Auditor's Report 1-3
More informationTOWN BUDGET FOR Town of Cuba in. County of Allegany. Villages within or partly Within Town. Village of. Village of CERTIFICATION OF TOWN CLERK
TOWN FOR 2016 Town of Cuba in County of Allegany Villages within or partly Within Town Village of Village of CERTIFICATION OF TOWN CLERK I, Nancy Orcutt, Town Clerk, certify that the following is a true
More informationTown of Phillipsburg
Report of Audit on the Financial Statements of the Town of Phillipsburg in the County of Warren New Jersey for the Year Ended December 31, 2017 INDEX PART I PAGES Independent Auditor s Report 1-3 EXHIBITS
More informationCITY OF GLENCOE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2015
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2015 TABLE OF CONTENTS YEAR ENDED DECEMBER 31, 2015 INTRODUCTORY SECTION CITY OFFICIALS 1 FINANCIAL SECTION INDEPENDENT AUDITORS
More informationTAX COLLECTION TAX COLLECTOR SALARY $ 28, BOND PREMIUM TAX COLLECTOR EXPENSE 6, TAX COLLECTION TOTAL $34,800.00
11/7/2017 BOROUGH OF COPLAY $2,340,299.00 GENERAL FUND 4.130 mills LIBRARY 0.380 mills EMERGENCY SERVICES 0.380 mills TOTAL REAL ESTATE TAX 4.890 mills ADMINISTRATION MAYOR $ 1,800.00 COUNCIL 10,800.00
More informationBorough of South Toms River
Report of Audit on the Financial Statements and Supplementary Schedules of the Borough of South Toms River in the County of Ocean New Jersey for the Year Ended December 31, 2014 BOROUGH OF SOUTH TOMS
More informationAN APPROPRIATION ORDINANCE
BILL NO. 693 ORDINANCE NO. 693 INTRODUCED BY: GARY N. BECK, SR. FIRST READING: NOVEMBER 15, 2017 FINAL READING: DECEMBER 6, 2017 ADOPTED: AN APPROPRIATION ORDINANCE AN ORDINANCE of the Township of Rostraver,
More informationReport of Audit. on the. Financial Statements. of the. Borough of Metuchen. in the. County of Middlesex New Jersey. for the
Report of Audit on the Financial Statements of the Borough of Metuchen in the County of Middlesex New Jersey for the Year Ended December 31, 2017 INDEX PART I PAGES Independent Auditor s Report 1-3 Independent
More informationBorough of Ebensburg FY 2018 Budget Operating Fund Budget
OPERATING FUND REVENUES Real Property Taxes 301.100 Real Estate Tax, Current Levy $430,000 301.400 Real Estate Tax, Delinquent $24,000 Total Real Property Taxes $454,000 Local Act 511 Taxes 310.100 Real
More information2019 ANNUAL BUDGET Approved by the Board of Supervisors on December 10, 2018 during an advertised public meeting.
ANNUAL Approved by the Board of Supervisors on December 10, 2018 during an advertised public meeting. This presentation contains certain financial projections based upon a number of assumptions. Fund balances
More informationTOWN BUDGET FOR Town of Cuba in. County of Allegany. Villages within or partly Within Town. Village of. Village of CERTIFICATION OF TOWN CLERK
TOWN FOR 2018 Town of Cuba in County of Allegany Villages within or partly Within Town Village of Village of CERTIFICATION OF TOWN CLERK I, Nancy Orcutt, Town Clerk, certify that the following is a true
More informationTOWNSHIP OF GREENWICH COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2017
COUNTY OF GLOUCESTER REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2017 17200 Exhibit No. TABLE OF CONTENTS PART 1 Page No. Independent Auditor's Report 2 Report on Internal Control Over Financial Reporting
More informationCITY OF FLORA Flora, Illinois. ANNUAL FINANCIAL REPORT Year Ended April 30, 2015
Flora, Illinois ANNUAL FINANCIAL REPORT Year Ended April 30, 2015 TABLE OF CONTENTS PAGE BASIC FINANCIAL STATEMENTS Independent Auditors Report... 1 Statement of Net Position... 4 Statement of Activities...
More informationBOROUGH OF ELMER SALEM COUNTY NEW JERSEY AUDIT REPORT FOR THE YEAR ENDED DECEMBER 31, 2013
BOROUGH OF ELMER SALEM COUNTY NEW JERSEY AUDIT REPORT FOR THE YEAR ENDED DECEMBER 31, 2013 BOROUGH OF ELMER TABLE OF CONTENTS Exhibit Page PART 1 Independent Auditor's Report 1-3 CURRENT FUND Comparative
More informationCity of Coeur d Alene, Idaho. Audited Financial Statements
City of Coeur d Alene, Idaho Audited Financial Statements City of Coeur d Alene, Idaho TABLE OF CONTENTS FINANCIAL SECTION: Independent Auditor s Report...1 3 Management s Discussion and Analysis... 4
More informationCITY OF GLENCOE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2014
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2014 TABLE OF CONTENTS DECEMBER 31, 2014 INTRODUCTORY SECTION1 CITY OFFICIALS 1 FINANCIAL SECTION2 INDEPENDENT AUDITORS REPORT
More informationSTATE OF NEW MEXICO TOWN OF TATUM FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2013
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2013 FIERRO & FIERRO, P.A., Certified Public Accountants 527 Brown Road Las Cruces, NM 88005 (575) 525-0313 FAX (575) 525-9708 www.fierrocpa.com
More informationCHARTER TOWNSHIP OF COMMERCE OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT
OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT C O N T E N T S PAGE INDEPENDENT AUDITORS REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS
More informationBicycle - Storage
. SUBTOTAL Borough of Mount Joy 01. GENERAL FUND PROPOSED BUDGET a. t4i NO. LINE ITEM 301 REAL_PROPERTY TAXES 301.001 Transfer from Fund Balance 160,952 301.100 Real Estate Taxes Current Year 2,127,572
More informationWillistown Township 2019 Operating and Capital Budget Proposal
November 28, 2018 TABLE OF CONTENTS 1. Cover Memo and Introduction Page 3 2. Revenue and Expense Categories Page 5 3. Major Categories of Revenues and Expenditures Page 6 4. Fund Structure and Page 29
More informationCITY OF DURAND, MICHIGAN
ANNUAL FINANCIAL REPORT with Supplementary Information FOR THE YEAR ENDED JUNE 30, 2016 TABLE OF CONTENTS JUNE 30, 2016 Page Number Independent Auditor's Report 1 Management s Discussion and Analysis 3
More informationGeneral Fund - Revenue
General Fund Revenue Real Estate Taxes 4.64 4.64 01.301.100 Real Estate Taxes Current $ 1,458,755 $ 1,529,182 $ 1,526,335 01.301.200 Real Estate Taxes Prior $ 2 $ 2 $ 2 01.310.100 Real Estate Transfer
More informationCITY OF WAYNE, MICHIGAN
FINANCIAL REPORT WITH SUPPLEMENTAL INFORMATION TABLE OF CONTENTS Independent Auditor's Report 1 Management s Discussion and Analysis 4 Financial Statements Government-wide Financial Statements Statement
More informationSPRINGVILLE CITY CORPORATION. Financial Statements and Independent Auditors Report. Year Ended June 30, 2017
Financial Statements and Independent Auditors Report Year Ended June 30, 2017 Financial Statements and Independent Auditors Report Year Ended June 30, 2017 Table of Contents Page FINANCIAL SECTION Report
More informationVillage of Eau Claire, Michigan. Financial Report with Supplemental Information February 29, 2016
Financial Report with Supplemental Information February 29, 2016 Contents Report Letter 1-2 Management's Discussion and Analysis 3-7 Basic Financial Statements Government-wide Financial Statements: Statement
More informationFINANCIAL REPORT CITY OF OXFORD. Oxford, Mississippi. September 30, 2016
FINANCIAL REPORT CITY OF OXFORD Oxford, Mississippi September 30, 2016 Franks, Franks, Jarrell & Wilemon, P.A. Certified Public Accountants TABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT... 1 MANAGEMENT'S
More informationSTATE OF NEW MEXICO TOWN OF TATUM FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2014
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2014 FIERRO & FIERRO, P.A., Certified Public Accountants 527 Brown Road Las Cruces, NM 88005 (575) 525-0313 FAX (575) 525-9708 www.fierrocpa.com
More informationTownship 0/ Montgomery
Report of Audit on the Financial Statements of the Township 0/ Montgomery in the County of Somerset New Jersey for the Year Ended December 31, 2011 TOWNSHIP OF MONTGOMERY INDEX PAGES PART I Independent
More informationVillage of Bolingbrook, Illinois
Village of Bolingbrook, Illinois Annual Financial Report 0 Table of Contents PAGE INDEPENDENT AUDITOR S REPORT 1-3 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position
More informationSTATE OF NEW MEXICO VILLAGE OF CIMARRON FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2015
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2015 FIERRO & FIERRO, P.A. Certified Public Accountants 527 Brown Road Las Cruces, NM 88005 (575) 525-0313 FAX (575) 525-9708 Table of Contents
More informationBOROUGH OF NATIONAL PARK REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2016
BOROUGH OF NATIONAL PARK REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2016 INDEX Page PART I 1 Independent Auditor's Report 2-4 CURRENT FUND 5 A Comparative Balance Sheet - Current Fund - Regulatory Basis 6-7
More informationCITY OF MARYSVILLE, MICHIGAN
ANNUAL FINANCIAL REPORT with Supplementary Information FOR THE YEAR ENDED JUNE 30, 2016 TABLE OF CONTENTS JUNE 30, 2016 Page Number Independent Auditor's Report 1 Management s Discussion and Analysis 3
More informationCITY OF KERMIT, TEXAS ANNUAL FINANCIAL AND COMPLIANCE REPORT
CITY OF KERMIT, TEXAS ANNUAL FINANCIAL AND COMPLIANCE REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2012 CITY OF KERMIT, TEXAS ANNUAL FINANCIAL AND COMPLIANCE REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2012 TABLE
More informationCITY OF JAMESTOWN, NEW YORK YEAR ENDED DECEMBER 31,2015
YEAR ENDED DECEMBER 31,2015 TABLE OF CONTENTS Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements: Statement of Net Position Statement of Activities Balance Sheet
More informationCITY OF SPARTA REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2015 GENERAL FUND
REVENUES WITH COMPARISON TO BUDGET PRIOR YTD PERIOD AMT YTD ACTUAL BUDGET UNEARNED PCNT TAXES 100-41100 GENERAL PROPERTY TAXES ( 331.70) 2,413.22 2,979.94 1,237,581.20 1,234,601.26.2 100-41140 MOBIL HOME
More informationCITY OF SPARTA REVENUES WITH COMPARISON TO BUDGET FOR THE 7 MONTHS ENDING JULY 31, 2015 GENERAL FUND
REVENUES WITH COMPARISON TO BUDGET PRIOR YTD PERIOD AMT YTD ACTUAL BUDGET UNEARNED PCNT TAXES 100-41100 GENERAL PROPERTY TAXES 36.42.00 2,979.94 1,237,581.20 1,234,601.26.2 100-41140 MOBIL HOME TAXES 125,480.30
More informationCITY OF JASPER, ALABAMA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED SEPTEMBER 30, 2012
CITY OF JASPER, ALABAMA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED City of Jasper Table of Contents September 30, 2012 Page INDEPENDENT AUDITORS' REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS
More informationCITY OF MIDDLESBORO, KENTUCKY. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 with REPORT ON INDEPENDENT AUDITORS
CITY OF MIDDLESBORO, KENTUCKY BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 with REPORT ON INDEPENDENT AUDITORS CONTENTS Independent Auditor's Report... 1 Management's
More information