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1 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 Harrisburg, PA eli E~r$g-~ep\f"X: MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT MONROEVILLE BORO, ALLEGHENY COUNTY

2 BALANCE SHEET DCED-CLGS-JO (09-09) MONROEVILLE BORD, ALLEGHENY County BALANCE SHEET Assets and Other Debits Cash and Investments 5,095, ,474 4,183,509 44,819,354 54, Tax Receivable 2,420,705 2, , Accounts Receivable (excluding taxes) 1,698,353 1,698, Due From Other Funds 648, , , Other Current Assets 135, , Fixed Assets 71,861,365 71,861, Other Debits 26,180,191 26,180,191 9, ,474 4,183,509 44,954,843 71,861,365 26,150, ,252,811 Liabilities and Other Credits Payroll Taxes and Other Payroll Wilhholdings 39,433 39, All Other Current Liabilities 2,100,324 8,106 1,189,206 3,297, Due To Other Funds 648, ,652

3 DCEO-CLGS-30 (09-09) BALANCE SHEET Liabilities and Other Credits Long-Term-Liabilities 26,180,191 26,180, Current Portion of Long-Term Debt and Other Credits 1,771,038 1, ,910, ,758 1,189,206 26,180,191 31,936,950 Fund and Account Group Equity Contributed Capital Investment in General Fixed Assets 71,861,365 71,861, Fund Balance / Retained Earnings on 12/31 5,952, ,474 3,526,751 43,765,637 53,454, Other Equity 5,952, ,474 3,526,751 43, ,861, ,315,861

4 OCEO-Cl.GS-3Q (9-09) REVENUES Taxes Real Estate Taxes 8,749,983 8,749, ,00 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 693, , Real Estate Transfer Taxes 890, , Earned Income Taxes I Wage Taxes 7,834,465 7,834, Business Gross Receipts Taxes 6,114,606 6,114, Occupation Taxes (levied under Act 511) Local Services Tax O. 1,188,154 1,188, Amusement! Admission Taxes 3'0.70 Mechanical Device Taxes 59,300 59, Other Local Tax Enabling Act I Act 511 I Taxes Other: 25,529,861 25,529,861 Licenses and Permits All Other Licenses and Permits Cable Television Franchise Fees 201, , , , , ,489 Fines and Forfeits 104, , , ,238

5 DCED"ClGS-JO (9-09) REVENUES Interest, Rents and Royalties Interest Earnings ,699, , Rents and Royalties 59,115 59,115 59, ,699,345 1,759,345 Federal 35'.03 Highways and Streets Community Development All Other Federal Capital and Operating Grants 18,000 18, National Forest All Other Federal Shared Revenue and Entitlements Federal Payments in Lieu of Taxes 18, ,314 State Highways and Streets Community Development RecyclIng! Act 101 4,335 4, All Other Slate Capital and Operating Grants Public Utility Realty Tax (PURTA) 25,949 25, Molor Vehicle Fuel Tax (Liquid Fuels Tax) and State Road Turnback 620, , Alcoholic Beverage Licenses 16,550 16, General Municipal Pension System State Aid 356, , , Foreign Fire Insurance Tax Distribution 199, Local Share AssessmenUGaming Proceeds

6 DCED-ClGS-30 (9-09) December 31) 2014 REVENUES State Marcellus Shale Impact Fee Distribution All Other State Shared Revenues and Entitlements State Payments in Lieu oftaxes 1, ,463 1, , , , ,032 1,931,707 Local Government Units Highways and Streets All Other Local Governmental Units Capital and Operating Grants Local Government Unit Shared Payments for Contracted Intergovernmental Services Local Governmental Units and Authorities Payments in Lieu of Taxes 208, , , ,696 Charges for Service 36'.00 General Government 150, , Public Safety 108, , Parking All Other Charges for Highway & Street Services 8,714 8, Wastewater I Sewage (including connection / tapping fees, sewer usage charges, reserve capacity fee, etc.) Solid Waste Collection and Disposal Charge (trash) 13,591 13, Host Municipality Benefit Fee for Solid Waste Facility 382, , All Other Charges for Sanitation Services Health Human Services Culture and Recreation 265, ,301

7 DCED-CLGS-30 (9-09) MONROEVILLE BORa, ALLEGHENY County REVENUES Charges for Service Airports Bars Cemeteries Electric System Gas System Housing System Markets Transit Systems 3i'8.00 Water System All Other Charges for Service 928, ,714 Unclassified Operating Revenues Special Assessments Escheats (sale of personal property) Contributions and Donations from Private Sectors 23,553 23, Fiduciary Fund Pension Contributions All Other Unclassified Operating Revenues 2,328,282 2,328,282 23,553 2,328,282 2,351,835 Other Financing Sources Proceeds of General Fixed Asset Disposition Inlerfund Operating Transfers 119,000 1,000,000 1,119, Proceeds of General Long-Term Debt 1,338,019 1,338, Proceeds of Short Term-Debt

8 DCED CLGS-JO (9.09) REVENUES Other Financing Sources 119,000 2,338,019 2,457,019 28,781, ,754 2,338,351 4,391,659 36,132,218 EXPENDITURES General Government Legislative (Governing) Body 110, , Executive (Manager or Mayor) 352, , Auditing Services! Financial Administration 515, , Tax Collection 480, , Solicitor! Legal Services Secretary! Clerk Other General Government Administration IT-Networking Services-Data Processing 377, , , Engineering Services 162, , General Government Buildings and Plant 533, ,262 2,785, ,963 2,915,316 Public Safety Police 9,754,212 5,547 9,759, Fire 782, , Ambulance I Rescue 80,138 80, UCC and Code Enforcement 211, Planning and Zoning Emergency Management and Communications

9 DCED-CLGS-30 (9-09) DecElmber 31,2014 EXPENDITURES Militia and Armories Public Safety 4H.OO Examination of Licensed Occupations Public Scales (weights and measures) Other Public Safety 117, ,051 10,944,470 5,547 10,950,017 Health and Human Services Public Works Sanitation Recycling Collection and Disposal 219, , Solld Waste Collection and Disposal (garbage) 1,007,445 1,729 1,009, Weed Control Wastewater I Sewage Treatment and Collection 1,227,277 1,729 1,229,006 Public Works Highways and Streets General Services - Administration 940,514 56, , Cleaning of Streets and Gutters Winter Maintenance - Snow Removal 57, , , Traffic Control Devices 500,299 61,282 7, , Street Lighting 5, , , Sidewalks and Crosswalks Storm Sewers and Drains 113, , ,670

10 OCED-CLGS-30 (9-09) EXPENDITURES Public Works Highways and Streets Repairs of Tools and Machinery 627, , Maintenance and Repairs of Roads and Bridges 1, , , Highway Construction and Rebui!ding Projects 2,244, , , ,918 other Public Works Enterprises Airports Cemeteries Electric System Gas System Markets Parking Storm Water and Flood Control Transit System Water System Water Transport and Terminals Culture and Recreation Culture-Recreation Administration 122, Participant Recreation 67,166 67, Spectator Recreation Parks 1,444,220 1,444, Shade Trees Libraries 1,270,608 1,270,608

11 DCED-CLGS-3D (9-D9) December 31,2014 EXPENDITURES Culture and Recreation Civil and Military Celebrations Senior Citizens' Centers All Other Culture and Recreation , ,548,821 Community Development Conservation of Natural Resources Community Development and Housing Economic Development Economic Opportunity All Other Community Development 336, , Debt Service Debt Principal (short-term and long-term) Debt Interest (short-term and long-term) Fiscal Agent Fees ,472 3,172, , ,472 3, Employer Paid Benefits and Withholding Items Employer Paid Withholding Taxes and Unemployment Compensation Judgments and Losses Pension I Retirement Fund Contributions 356, , Worker Compensation Insurance

12 DCED-CLGS-30 (9-09) December 31,2014 EXPENDITURES Employer Paid Benefits and Withholding Items 356, ,287 Insurance 1,152,885 1,'152,885 1,152,885 1,152,885 Unclassified Operating Expenditures Fiduciary Fund Benefits and Refunds Paid AI! Other Unclassified Expenditures 3,842,404 21,236 3,863,640 3,842,404 21,236 3,863,640 Other Financing Uses Refund of Pr,;or Year Revenues Interfund Operating Transfers 1,000, ,000 1,119, All Other Financing Uses 1,000, ,000 1,119,000 26,769, , ,866 3,863,640 32,146,141 2,012,381-75,808 1,521, ,019 3,986,077

13 DCED-ClGS.JO (9-06) MONROEVILLE BORO DEBT STATEMENT OUTSTANDING BONDS AND NOTES listed below are all currently outstanding bond and note Issues according to our flies, extludlng bond Issues redeemed or refunded "nd defeased. Ple"se show the principal payments and make any other necessary corrections and additions. Purpose Bond (B) Issue Year Maturity Original Outstanding Principal Principal Current Year Outstanding at Plus (less) Total Capital Lease (C) (yyyy) Year Amount of Beginning of Incurred PaId This Accretion on Year End (1) Unamortized Balam:e Lease Rental (L) (yyyy) Issue Year (1) This Year Year Compound Interest Premium Note (N) Bonds (DIscount) ;:!:i::i,g~_~~l~l::obi19*1~~.'j~,~_t1~'8::a,~d,:n6t,,8":':;';i':::,:",;"'1,,::,,, " '.:,J',:;'-I"".""!' :;,,', ;':' ' ;'.-'~":'~!"L.kl:'i::";!;!':: :'''':-':', :,' ::i:i' ci'ihi:: Series of Bond ,445,000 3,445, ,445,000 3,445,000 Series of2012a Bond ,000,000 4,735,000 85,000 4,650,000 4,650,000 Series of 2010 Bond ,000 6,410,000 75,000 6,335,000 6,335,000 Series of 2010A Bond ,210,000 5,385,000 1,785,000 3,600,000 3,600,000 Series of 2011 Bond ,450,000 6,465, ,000 6,055,000 6,055,000! ','rid I,':':,,'" """""",,,,,,y,, Capital Lease Captial Leases ,076, ,076, ,076, ,356 Capital Lease Captial Leases , , , ,653 I::"",' :,,", ;:"" ''::, (1). excludes unamortized premium/discounl Total bonds and notes outstanding 25,423,019 CapItalized lease obligations Net debt 25,423,019

14 DCED-CLGS-30 (9-09) STATEMENT OF CAPITAL EXPENDITURES December 31,2014 p~-~"--~~~~"~~---r--]~--~b~~--~j,", -' -:, - '~li;jjl"~"1, '~:" :,": - _-,'". ;~":1~;r," "I (,q~lili(~i-tii@k :_ ~,lljl,', Electric Fire Gas System General Government Health Housing Libraries Mass Transit Parks Police 5,547 5,547 Recreation Sewer Solid Waste Streets I Highways 56, ,645 Water Other: lit 113, ,233 Other: Library 16,730 16,730 Other: Storm Sewers 156, ,140 Community Development,., 175, , ,295 EMPLOYEE COMPENSATION Total salaries, wages, commissions, etc. paid this year (including all employees and elected officials) 11,505,140

15 DCED-ClGS-30 (9-09) Independent Public Accountant/Certified Public Accountant Submission Page Opinion page was provided in lieu of signature page. Signed: Timothy Little Appointed Auditor/CPA DCED-CLGS 30 (9'()9) NOTES I COMMENTS