Annual Financial Report

Transcription

1 Annual Financial Report Indiana State Board of Accounts 2016 LAWRENCE CIVIL CITY Marion County Submitted on 2/27/2017 5:52:00 PM Per IC every municipality and local government is required to provide electronically and in a manner prescribed by the state examiner, financial reports for the fiscal year not later than sixty days after the close of the fiscal year. Completion and submission of the Gateway Annual Financial Report (AFR) will fulfill this requirement. This document comprises all of the report outputs generated by Gateway, based on the information entered by the government unit and submitted by the government official as stipulated in state law. Page 1

2 Local Fund Number Local Fund Name Lawrence Civil City, Marion County, Indiana Annual Financial Report Cash & Investments Combined Statement Beg Cash & Inv Bal Jan 1, 2016 Receipts Disbursement End Cash & Inv Bal Dec 31, 2016 Governmental Activities 101 General $1,590, $22,653, $21,919, $2,324, Motor Vehicle Highway $2,408, $2,523, $2,118, $2,813, Local Road And Street $318, $544, $478, $384, Federal Revenue Sharing Trust $48, $87, $131, $3, Developers Escrow Fund $95, $0.00 $0.00 $95, Park Nonreverting Operating $110, $186, $168, $128, Donations $69, $64, $49, $84, Animal Shelter $1, $0.00 $0.00 $1, Loit-Public Safety $1,787, $2,673, $2,732, $1,728, Federal Grants # 1 -$359, $56, $60, $363, Law Enforcement Continuing Ed $149, $63, $20, $193, Deferral Program $42, $4, $0.00 $47, State Grant $8, $26, $49, $14, Hazardous Materials $2, $1, $3, $ Federal Grant Fund $0.00 $78, $138, $60, COIT Special Distribution $0.00 $660, $0.00 $660, Rainy Day Restricted Fund $0.00 $339, $0.00 $339, Local Govt Grant # 1 $4, $0.00 $0.00 $4, Self Funding Insurance $750, $3,971, $3,061, $1,660, Government Center Debt $79, $0.00 $0.00 $79, Park Building Debt $166, $151, $74, $242, Park Bond $8, $0.00 $0.00 $8, Park Debt $188, $209, $254, $143, Fire Debt Ii (Station 3) $16, $0.00 $0.00 $16, Fire Debt V (Station 4) $68, $0.00 $0.00 $68, Fire Debt (Stn 2 - Training Ctr) $533, $173, $376, $331, Municipal Building Corp Debt $266, $811, $698, $379, Redevelopment Capital $1,657, $718, $1,457, $917, Redevelopment Debt Reserve $185, $0.00 $0.00 $185, Redevelopment Cap Monarch TIF $0.00 $1,068, $ $1,067, Transportation Bond (Proceeds) $84, $0.00 $0.00 $84, Page 2

3 Local Fund Number Local Fund Name Beg Cash & Inv Bal Jan 1, 2016 Receipts Disbursement End Cash & Inv Bal Dec 31, 2016 Governmental Activities 424 Cumulative Capital Improvement $508, $361, $519, $350, Cumulative Building $52, $0.00 $0.00 $52, Emergency Medical Services/Ambulanc -$153, $4,164, $2,006, $2,004, Police Pension -$115, $515, $393, $5, Payroll $414, $27,570, $28,005, $20, Flexible Spending Clearing Account $180, $0.00 $130, $49, Ft. Harrison Reuse Authority $1,696, $3,614, $3,680, $1,630, SubTotal $12,868, $73,294, $68,530, $17,632, WASTEWATER 606 Wastewater Utility-Operating $4,722, $8,765, $10,609, $2,877, Wastewater Util-Bond And Interest -$47, $777, $729, $ Wastewater Utility-Debt Reserve $233, $0.00 $0.00 $233, Sewer '09 Bond Proceeds -$97, $97, $0.00 $ Sewer Debt Service Reserve '09 $253, $0.00 $0.00 $253, Sewer Srf Loan Fund -$95, $159, $63, $ Sewer Capital Improvement Fund -$343, $438, $0.00 $95, SubTotal $4,625, $10,237, $11,403, $3,459, WATER 601 Water Utility-Operating -$1,095, $8,205, $7,003, $106, Water Utility-Debt Reserve $663, $1, $1, $664, Water Debt Service Reserve '09 $395, $ $ $395, Water Capital Improvement Fund -$377, $377, $0.25 $0.00 SubTotal -$413, $8,585, $7,005, $1,165, GRAND TOTAL $17,079, $92,117, $86,939, $22,257, Page 3

4 Lawrence Civil City, Marion County, Indiana Detailed Receipts Governmental Activities General General Property Taxes $8,146, County Option Income Tax (COIT) $2,123, Local Option Income Tax (LOIT) for Levy Freeze $920, Cigarette Tax Distribution $31, Financial Institution Tax distribution $57, Vehicle/Aircraft Excise Tax Distribution $919, Commercial Vehicle Excise Tax Distribution (CVET) $35, State, Federal, and Local Payments in Lieu of Taxes $3,033, Other Taxes/ COIT Special Distribution $220, Other Taxes/ Liquor Excise Tax $20, Other Taxes/ Liquor Gallonage Tax $97, Other Taxes/ Wagering Tax Distributions $272, Other Taxes/ Sale of Unclaimed Property $34.74 Total Taxes and Intergovernmental $15,878, Electrical and Plumbing Licenses and Permits $28, Planning, Zoning, and Building Permits and Fees $76, Sign Permits $11, Dog Licenses $ Other Licenses and Permits/ Demolition Permits $2, Other Licenses and Permits/ Contractor Listing License $95, Other Licenses and Permits/ Other Nonbusiness Licenses $134, Other Licenses and Permits/ Zoning Fees $6, Other Licenses and Permits/ Inspection Fees $4, Other Licenses and Permits/ Stormwater Plan Review App $ Total Licenses and Permits $360, Page 4

5 Governmental Activities General 911 Telephone Service $187, Document and Copy Fees $ Rental of Property $4, Garbage/Trash/Recycling/Landfill Fees and Charges $2,289, Other Charges for Services, Sales, and Fees/ Peddler License Other Charges for Services, Sales, and Fees/ Amusement Device License Other Charges for Services, Sales, and Fees/ Other Business Licenses Other Charges for Services, Sales, and Fees/ Application Fees Other Charges for Services, Sales, and Fees/ Fire Inspection Other Charges for Services, Sales, and Fees/ Finger Print Fee Other Charges for Services, Sales, and Fees/ Vehicle Impound Released Other Charges for Services, Sales, and Fees/ User Fee -- Local Entities Other Charges for Services, Sales, and Fees/ Mobile Towers Other Charges for Services, Sales, and Fees/ Cable Franchise Fees Other Charges for Services, Sales, and Fees/ From Sale of Lawn Bags Other Charges for Services, Sales, and Fees/ Sale of Lawn Bags $2, $ $ $1, $12, $3, $10, $475, $1, $595, Total Charges for Services $3,584, $1.58 $33.75 Court Costs and Fees $5, Other Fines and Forfeitures/ Task Force Reimbursement $14, Other Fines and Forfeitures/ Ordinance Violations $178, Other Fines and Forfeitures/ Cry Wolf False Alarm Fines $70, Total Fines, Forfeitures, and Fees $269, Page 5

6 Governmental Activities General Proceeds from Tax Anticipation Warrants $2,380, Sale of Capital Assets $21, Refunds and Reimbursements $ Other Receipts/ Insurance Reimbursements $54, Other Receipts/ Sale of Land $35, Other Receipts/ Return on Insurance Premium $18, Other Receipts/ Miscellaneous $25, Other Receipts/ Fuel Cost Sharing Revenue $23, Total Other Receipts $2,559, Total General $22,653, Motor Vehicle Highway Motor Vehicle Highway Distribution $1,669, Wheel Tax/Surtax Distribution $756, Total Taxes and Intergovernmental $2,426, Street and Curb Cuts Permits $91, Total Licenses and Permits $91, Storm Water Fees $5, Total Charges for Services $5, Total Motor Vehicle Highway $2,523, Local Road And Street Local Road and Street Distribution $544, Total Taxes and Intergovernmental $544, Total Local Road And Street $544, Federal Revenue Sharing Trust Other Fines and Forfeitures/ Federal Forfeiture Fees $87, Total Fines, Forfeitures, and Fees $87, Total Federal Revenue Sharing Trust $87, Park Nonreverting Operating Other Receipts/ Recreation Programs $68, Other Receipts/ Park Rentals $115, Other Receipts/ From Park Rentals $2, Other Receipts/ Other Refunds $2.45 Total Other Receipts $186, Total Park Nonreverting Operating $186, Page 6

7 Governmental Activities Donations Other Receipts/ From Private Sources $ Other Receipts/ SWAT Team Donations $1, Other Receipts/ Other Police Donations $1, Other Receipts/ K-9 Donations $10.00 Other Receipts/ Park Special Project Donations $ Other Receipts/ th of July Donations $34, Other Receipts/ National Night Out Donations $5, Other Receipts/ Blue Star Banner Program $8, Other Receipts/ Tree Lighting $10, Other Receipts/ Community Safety Day $1, Total Other Receipts $64, Total Donations $64, Loit-Public Safety Local Option Income Tax (LOIT) for Public Safety $2,673, Total Taxes and Intergovernmental $2,673, Total Loit-Public Safety $2,673, Federal Grants # 1 Federal and State Grants and Distributions - Economic Development $56, Total Taxes and Intergovernmental $56, Total Federal Grants # 1 $56, Law Enforcement Continuing Ed Other Charges for Services, Sales, and Fees/ Local Law Enforcement Fees Other Charges for Services, Sales, and Fees/ Accident Reports Other Charges for Services, Sales, and Fees/ Gun Permit Applications Other Charges for Services, Sales, and Fees/ Vehicle Inspection $11, $17, $32, $2, Total Charges for Services $63, Total Law Enforcement Continuing Ed $63, Deferral Program Other Fines and Forfeitures/ Diversion Fees $4, Total Fines, Forfeitures, and Fees $4, Total Deferral Program $4, State Grant Other Taxes/ General Government $26, Total Taxes and Intergovernmental $26, Total State Grant $26, Page 7

8 Governmental Activities Hazardous Materials Other Charges for Services, Sales, and Fees/ Hazmat Response Fees $1, Total Charges for Services $1, Total Hazardous Materials $1, Federal Grant Fund Other Receipts/ Other $78, Total Other Receipts $78, Total Federal Grant Fund $78, COIT Special Distribution Other Taxes/ COIT Special Distribution $660, Total Taxes and Intergovernmental $660, Total COIT Special Distribution $660, Rainy Day Restricted Fund Transfers In - Transferred from Another Fund $339, Total Other Receipts $339, Total Rainy Day Restricted Fund $339, Self Funding Insurance Other Receipts/ Employee & Employer Ins Premiums $3,798, Other Receipts/ Retiree Insurance Premiums $16, Other Receipts/ Retiree Medical $8, Other Receipts/ Retiree Dental $3, Other Receipts/ Retiree Vision $ Other Receipts/ Other Refunds $ Other Receipts/ Miscellaneous $14, Other Receipts/ Transfer-In $130, Total Other Receipts $3,971, Total Self Funding Insurance $3,971, Park Building Debt State, Federal, and Local Payments in Lieu of Taxes $151, Total Taxes and Intergovernmental $151, Total Park Building Debt $151, Park Debt State, Federal, and Local Payments in Lieu of Taxes $209, Total Taxes and Intergovernmental $209, Total Park Debt $209, Page 8

9 Governmental Activities Fire Debt (Stn 2 - Training Ctr) General Property Taxes $158, Financial Institution Tax distribution $ Vehicle/Aircraft Excise Tax Distribution $13, Commercial Vehicle Excise Tax Distribution (CVET) $ Other Taxes/ Sale of Land $ Total Taxes and Intergovernmental $173, Total Fire Debt (Stn 2 - Training Ctr) $173, Municipal Building Corp Debt General Property Taxes $738, Financial Institution Tax distribution $3, Vehicle/Aircraft Excise Tax Distribution $63, Commercial Vehicle Excise Tax Distribution (CVET) $2, Other Taxes/ Sale of Land $3, Total Taxes and Intergovernmental $811, Total Municipal Building Corp Debt $811, Redevelopment Capital General Property Taxes $717, Total Taxes and Intergovernmental $717, Earnings on Investments and Deposits $ Total Other Receipts $ Total Redevelopment Capital $718, Redevelopment Cap Monarch TIF General Property Taxes $333, Total Taxes and Intergovernmental $333, Transfers In - Transferred from Another Fund $734, Total Other Receipts $734, Total Redevelopment Cap Monarch TIF $1,068, Cumulative Capital Improvement General Property Taxes $323, Financial Institution Tax distribution $2, Vehicle/Aircraft Excise Tax Distribution $32, Commercial Vehicle Excise Tax Distribution (CVET) $1, Other Taxes/ Sale of Land $1, Total Taxes and Intergovernmental $361, Total Cumulative Capital Improvement $361, Emergency Medical Services/Ambulanc Emergency Medical Services Fees $4,164, Total Charges for Services $4,164, Total Emergency Medical Services/Ambulanc $4,164, Page 9

10 Governmental Activities Police Pension Cigarette Tax Distribution $188, Other Taxes/ Miscellaneous $326, Total Taxes and Intergovernmental $515, Total Police Pension $515, Payroll Payroll Fund and Clearing Account Receipts $27,570, Total Other Receipts $27,570, Total Payroll $27,570, Ft. Harrison Reuse Authority General Property Taxes $3,614, Total Taxes and Intergovernmental $3,614, Total Ft. Harrison Reuse Authority $3,614, Total Governmental Activities $73,294, Page 10

11 WASTEWATER Wastewater Utility-Operating Other Charges for Services, Sales, and Fees/ Inspection Fees Other Charges for Services, Sales, and Fees/ Plan Review Fees $9, $19, Total Charges for Services $29, Utility Penalties $202, Total Utility Penalties $202, Refunds and Reimbursements $2, Transfers In - Transferred from Another Fund $14, Other Receipts/ Residental Revenues $4,466, Other Receipts/ Residential Revenues $775, Other Receipts/ Commercial Revenues $3,113, Other Receipts/ Tap Fees $8, Other Receipts/ Special Assessments $13, Other Receipts/ EDU Fee $131, Other Receipts/ Application Fee $7, Total Other Receipts $8,533, Total Wastewater Utility-Operating $8,765, Wastewater Util-Bond And Interest Other Receipts/ Other Funds $777, Total Other Receipts $777, Total Wastewater Util-Bond And Interest $777, Sewer '09 Bond Proceeds Transfers In - Transferred from Another Fund $97, Total Other Receipts $97, Total Sewer '09 Bond Proceeds $97, Sewer Srf Loan Fund Transfers In - Transferred from Another Fund $159, Total Other Receipts $159, Total Sewer Srf Loan Fund $159, Sewer Capital Improvement Fund Transfers In - Transferred from Another Fund $438, Total Other Receipts $438, Total Sewer Capital Improvement Fund $438, Total WASTEWATER $10,237, Page 11

12 WATER Water Utility-Operating Other Taxes/ Sales Tax $139, Total Taxes and Intergovernmental $139, Other Charges for Services, Sales, and Fees/ Tap Fees $45, Other Charges for Services, Sales, and Fees/ Inspection Fees Other Charges for Services, Sales, and Fees/ Plan Review Fees $12, $22, Other Charges for Services, Sales, and Fees/ New Meters $54, Other Charges for Services, Sales, and Fees/ Backflow $28, Other Charges for Services, Sales, and Fees/ EDU Fee $137, Other Charges for Services, Sales, and Fees/ Application Fee Other Charges for Services, Sales, and Fees/ Observation Fee $7, $2, Total Charges for Services $312, Utility Penalties $158, Total Utility Penalties $158, Sale of Capital Assets $1, Refunds and Reimbursements $ Transfers In - Transferred from Another Fund $0.25 Interfund Loans - Borrowed from Another Fund $1,500, Other Receipts/ Special Assessments $45, Other Receipts/ Residential Customers $3,870, Other Receipts/ Commercial Customers $1,702, Other Receipts/ Private Fire Protection $259, Other Receipts/ Hydrant Meter Usage $143, Other Receipts/ Other $46, Other Receipts/ Tower Rental $23, Total Other Receipts $7,595, Total Water Utility-Operating $8,205, Water Utility-Debt Reserve Earnings on Investments and Deposits $1, Total Other Receipts $1, Total Water Utility-Debt Reserve $1, Water Debt Service Reserve '09 Earnings on Investments and Deposits $ Total Other Receipts $ Total Water Debt Service Reserve '09 $ Page 12

13 WATER Water Capital Improvement Fund Transfers In - Transferred from Another Fund $377, Total Other Receipts $377, Total Water Capital Improvement Fund $377, Total WATER $8,585, Page 13

14 Lawrence Civil City, Marion County, Indiana Disbursements by Fund Governmental Activities General Salaries and Wages $10,420, Employee Benefits $5,160, Total Personal Services $15,581, Office Supplies $19, Operating Supplies $92, Repair and Maintenance Supplies $163, Other Supplies $30, Total Supplies $306, Professional Services $429, Communication and Transportation $184, Printing and Advertising $7, Insurance $142, Utility Services $238, Repairs and Maintenance $255, Rentals $29, Other Services and Charges $2,221, Total Services and Charges $3,509, Payments on Bonds and Other Debt Principal $80, Total Debt service - principal and interest $80, Improvements Other Than Buildings $3, Machinery, Equipment, and Vehicles $48, Total Capital Outlays $51, Other Disbursements $2,391, Total Other Disbursements $2,391, Total General $21,919, Motor Vehicle Highway Salaries and Wages $625, Page 14

15 Governmental Activities Motor Vehicle Highway Employee Benefits $306, Total Personal Services $931, Office Supplies $ Operating Supplies $53, Repair and Maintenance Supplies $227, Other Supplies $3, Total Supplies $284, Professional Services $52, Communication and Transportation $24, Insurance $109, Utility Services $177, Repairs and Maintenance $25, Rentals $9, Other Services and Charges $368, Total Services and Charges $767, Payments on Bonds and Other Debt Principal $53, Payments on Bonds and Other Debt Interest $4, Total Debt service - principal and interest $58, Machinery, Equipment, and Vehicles $77, Total Capital Outlays $77, Total Motor Vehicle Highway $2,118, Local Road And Street Professional Services $123, Total Services and Charges $123, Payments on Bonds and Other Debt Principal $287, Payments on Bonds and Other Debt Interest $68, Total Debt service - principal and interest $355, Total Local Road And Street $478, Page 15

16 Governmental Activities Federal Revenue Sharing Trust Operating Supplies $36, Repair and Maintenance Supplies $3, Other Supplies $ Total Supplies $41, Repairs and Maintenance $ Other Services and Charges $88, Total Services and Charges $88, Machinery, Equipment, and Vehicles $2, Total Capital Outlays $2, Total Federal Revenue Sharing Trust $131, Park Nonreverting Operating Office Supplies $50.00 Operating Supplies $6, Repair and Maintenance Supplies $18, Other Supplies $6, Total Supplies $31, Professional Services $9, Communication and Transportation $1, Printing and Advertising $48.75 Utility Services $91, Repairs and Maintenance $10, Rentals $2, Other Services and Charges $19, Total Services and Charges $136, Payments on Tax Anticipation Warrants Principal $ Total Debt service - principal and interest $ Improvements Other Than Buildings $ Total Capital Outlays $ Total Park Nonreverting Operating $168, Page 16

17 Governmental Activities Donations Office Supplies $ Operating Supplies $6, Repair and Maintenance Supplies $1, Other Supplies $5, Total Supplies $14, Communication and Transportation $ Printing and Advertising $ Repairs and Maintenance $ Rentals $ Other Services and Charges $32, Total Services and Charges $34, Total Donations $49, Loit-Public Safety Salaries and Wages $1,252, Employee Benefits $357, Total Personal Services $1,610, Office Supplies $65.24 Operating Supplies $332, Repair and Maintenance Supplies $1, Other Supplies $16, Total Supplies $350, Professional Services $6, Communication and Transportation $28, Insurance $388, Utility Services $ Repairs and Maintenance $ Other Services and Charges $19, Total Services and Charges $444, Payments on Tax Anticipation Warrants Principal $216, Total Debt service - principal and interest $216, Machinery, Equipment, and Vehicles $52, Page 17

18 Governmental Activities Loit-Public Safety Other Capital Outlays $57, Total Capital Outlays $110, Total Loit-Public Safety $2,732, Federal Grants # 1 Other Supplies $5, Total Supplies $5, Professional Services $1, Repairs and Maintenance $10, Other Services and Charges $42, Total Services and Charges $54, Total Federal Grants # 1 $60, Law Enforcement Continuing Ed Operating Supplies $13, Other Supplies $ Total Supplies $13, Other Services and Charges $6, Total Services and Charges $6, Total Law Enforcement Continuing Ed $20, State Grant Operating Supplies $12, Total Supplies $12, Professional Services $22, Other Services and Charges $1, Total Services and Charges $23, Page 18

19 Governmental Activities State Grant Machinery, Equipment, and Vehicles $13, Total Capital Outlays $13, Total State Grant $49, Hazardous Materials Operating Supplies $ Repair and Maintenance Supplies $ Total Supplies $1, Communication and Transportation $10.13 Repairs and Maintenance $95.00 Total Services and Charges $ Other Disbursements $1, Total Other Disbursements $1, Total Hazardous Materials $3, Federal Grant Fund Professional Services $138, Total Services and Charges $138, Total Federal Grant Fund $138, Self Funding Insurance Professional Services $3,037, Other Services and Charges $23, Total Services and Charges $3,061, Total Self Funding Insurance $3,061, Park Building Debt Payments on Bonds and Other Debt Principal $74, Total Debt service - principal and interest $74, Total Park Building Debt $74, Page 19

20 Governmental Activities Park Debt Payments on Bonds and Other Debt Principal $254, Total Debt service - principal and interest $254, Total Park Debt $254, Fire Debt (Stn 2 - Training Ctr) Payments on Bonds and Other Debt Principal $376, Total Debt service - principal and interest $376, Total Fire Debt (Stn 2 - Training Ctr) $376, Municipal Building Corp Debt Payments on Bonds and Other Debt Principal $698, Total Debt service - principal and interest $698, Total Municipal Building Corp Debt $698, Redevelopment Capital Office Supplies $48.24 Total Supplies $48.24 Professional Services $109, Other Services and Charges $745, Total Services and Charges $854, Payments on Bonds and Other Debt Principal $603, Total Debt service - principal and interest $603, Total Redevelopment Capital $1,457, Redevelopment Cap Monarch TIF Payments on Bonds and Other Debt Principal $ Total Debt service - principal and interest $ Total Redevelopment Cap Monarch TIF $ Cumulative Capital Improvement Salaries and Wages $12, Page 20

21 Governmental Activities Cumulative Capital Improvement Employee Benefits $4, Total Personal Services $17, Repair and Maintenance Supplies $17, Total Supplies $17, Professional Services $312, Repairs and Maintenance $9, Other Services and Charges $3, Total Services and Charges $325, Payments on Bonds and Other Debt Principal $45, Total Debt service - principal and interest $45, Improvements Other Than Buildings $5, Machinery, Equipment, and Vehicles $107, Total Capital Outlays $112, Total Cumulative Capital Improvement $519, Emergency Medical Services/Ambulanc Salaries and Wages $847, Employee Benefits $267, Total Personal Services $1,115, Office Supplies $1, Operating Supplies $104, Repair and Maintenance Supplies $8, Other Supplies $4, Total Supplies $119, Professional Services $157, Communication and Transportation $ Insurance $49, Repairs and Maintenance $20, Page 21

22 Governmental Activities Emergency Medical Services/Ambulanc Other Services and Charges $251, Total Services and Charges $478, Payments on Bonds and Other Debt Principal $269, Total Debt service - principal and interest $269, Machinery, Equipment, and Vehicles $23, Total Capital Outlays $23, Total Emergency Medical Services/Ambulanc $2,006, Police Pension Salaries and Wages $386, Employee Benefits $7, Total Personal Services $393, Total Police Pension $393, Payroll Payment of Taxes and Other Payroll Withholdings $28,005, Total Other Disbursements $28,005, Total Payroll $28,005, Flexible Spending Clearing Account Transfer Out - Transferred To Another Fund $130, Total Other Disbursements $130, Total Flexible Spending Clearing Account $130, Ft. Harrison Reuse Authority Other Disbursements $3,680, Total Other Disbursements $3,680, Total Ft. Harrison Reuse Authority $3,680, Total Governmental Activities $68,530, Page 22

23 WASTEWATER Wastewater Utility- Operating Salaries and Wages $896, Total Personal Services $896, Insurance $70, Rentals $3, Total Services and Charges $74, Machinery, Equipment, and Vehicles $202, Total Capital Outlays $202, Transfer Out - Transferred To Another Fund $872, Interfund Loan - Loaned To Another Fund $1,500, Other Disbursements $2,347, Total Other Disbursements $4,719, Contractual Services $943, Employee Pensions and Benefits $437, Materials and Supplies $237, Power Production\Purchased Power $100, Purchased Wastewater Treatment $2,308, Transportation $87, Other Operating $600, Total Operations $4,716, Total Wastewater Utility-Operating $10,609, Wastewater Util-Bond And Interest Payments on Bonds and Other Debt Principal $442, Payments on Bonds and Other Debt Interest $271, Total Debt service - principal and interest $713, Transfer Out - Transferred To Another Fund $14, Page 23

24 WASTEWATER Wastewater Util-Bond And Interest Other Disbursements $1, Total Other Disbursements $15, Total Wastewater Util-Bond And Interest $729, Sewer Srf Loan Fund Payments on Bonds and Other Debt Principal $56, Payments on Bonds and Other Debt Interest $7, Total Debt service - principal and interest $63, Total Sewer Srf Loan Fund $63, Total WASTEWATER $11,403, WATER Water Utility-Operating Salaries and Wages $1,118, Total Personal Services $1,118, Insurance $70, Rentals $3, Total Services and Charges $74, Machinery, Equipment, and Vehicles $165, Total Capital Outlays $165, Transfer Out - Transferred To Another Fund $1,234, Other Disbursements $2,057, Total Other Disbursements $3,291, Chemicals $91, Contractual Services $585, Employee Pensions and Benefits $519, Materials and Supplies $384, Power Production\Purchased Power $304, Purchased Water $5, Transportation $84, Page 24

25 WATER Water Utility-Operating Other Operating $377, Total Operations $2,353, Total Water Utility-Operating $7,003, Water Utility-Debt Reserve Other Disbursements $1, Total Other Disbursements $1, Total Water Utility-Debt Reserve $1, Water Debt Service Reserve '09 Other Disbursements $ Total Other Disbursements $ Total Water Debt Service Reserve '09 $ Water Capital Improvement Fund Other Disbursements $0.25 Total Other Disbursements $0.25 Total Water Capital Improvement Fund $0.25 Total WATER $7,005, Page 25

26 Lawrence Civil City, Marion County, Indiana Disbursements by Fund with Departments Governmental Activities General No Department Other Disbursements $2,391, Total Other Disbursements $2,391, Total No Department $2,391, Controller Salaries and Wages $331, Employee Benefits $139, Total Personal Services $471, Office Supplies $2, Repair and Maintenance Supplies $96.50 Other Supplies $ Total Supplies $2, Professional Services $55.00 Communication and Transportation $11, Printing and Advertising $ Insurance $44, Repairs and Maintenance $41, Rentals $3, Other Services and Charges $240, Total Services and Charges $341, Page 26

27 Governmental Activities General Controller Payments on Bonds and Other Debt Principal $26, Total Debt service - principal and interest $26, Machinery, Equipment, and Vehicles $ Total Capital Outlays $ Total Controller $843, Clerk (Clerk/Treasurer) Salaries and Wages $64, Employee Benefits $20, Total Personal Services $85, Office Supplies $79.87 Total Supplies $79.87 Professional Services $ Communication and Transportation $3, Printing and Advertising $92.68 Rentals $1, Other Services and Charges $2, Total Services and Charges $7, Total Clerk (Clerk/Treasurer) $93, Mayor Salaries and Wages $166, Employee Benefits $62, Total Personal Services $229, Office Supplies $ Page 27

28 Governmental Activities General Mayor Other Supplies $ Total Supplies $1, Professional Services $35, Communication and Transportation $5, Printing and Advertising $1, Repairs and Maintenance $ Rentals $2, Other Services and Charges $14, Total Services and Charges $60, Total Mayor $291, City Council/Town Board (Common Council) Salaries and Wages $126, Employee Benefits $22, Total Personal Services $149, Office Supplies $ Other Supplies $84.50 Total Supplies $ Professional Services $89, Communication and Transportation $ Printing and Advertising $54.12 Rentals $1, Other Services and Charges $1, Total Services and Charges $92, Total City Council/Town Board (Common Council) $242, Page 28

29 Governmental Activities General Board Of Public Works Salaries and Wages $116, Employee Benefits $98, Total Personal Services $215, Office Supplies $ Operating Supplies $7, Repair and Maintenance Supplies $21, Other Supplies $2, Total Supplies $31, Professional Services $7, Communication and Transportation $18, Printing and Advertising $ Insurance $56, Utility Services $77, Repairs and Maintenance $104, Rentals $1, Other Services and Charges $18, Total Services and Charges $285, Machinery, Equipment, and Vehicles $13, Total Capital Outlays $13, Total Board Of Public Works $545, Data Processing (Computers) Salaries and Wages $ Employee Benefits $2, Total Personal Services $2, Office Supplies $4, Repair and Maintenance Supplies $ Page 29

30 Governmental Activities General Data Processing (Computers) Other Supplies $1, Total Supplies $6, Professional Services $2, Communication and Transportation $6, Repairs and Maintenance $30, Other Services and Charges $ Total Services and Charges $39, Machinery, Equipment, and Vehicles $19, Total Capital Outlays $19, Total Data Processing (Computers) $68, Attorney (Corporate - City Atty) Salaries and Wages $26, Employee Benefits $3, Total Personal Services $30, Office Supplies $ Other Supplies $9.50 Total Supplies $ Professional Services $246, Communication and Transportation $34, Other Services and Charges $71, Total Services and Charges $351, Total Attorney (Corporate - City Atty) $382, Page 30

31 Governmental Activities General Communications Department (Radio-Phones-Dispatch) Salaries and Wages $532, Employee Benefits $267, Total Personal Services $800, Office Supplies $ Operating Supplies $ Repair and Maintenance Supplies $ Other Supplies $ Total Supplies $2, Communication and Transportation $4, Repairs and Maintenance $ Other Services and Charges $ Total Services and Charges $4, Machinery, Equipment, and Vehicles $4, Total Capital Outlays $4, Total Communications Department (Radio-Phones-Dispatch) $812, Fire Department Salaries and Wages $4,712, Employee Benefits $2,336, Total Personal Services $7,049, Office Supplies $3, Operating Supplies $35, Repair and Maintenance Supplies $48, Other Supplies $13, Total Supplies $100, Professional Services $26, Communication and Transportation $42, Page 31

32 Governmental Activities General Fire Department Printing and Advertising $ Utility Services $84, Repairs and Maintenance $21, Rentals $3, Other Services and Charges $28, Total Services and Charges $209, Payments on Bonds and Other Debt Principal $34, Total Debt service - principal and interest $34, Machinery, Equipment, and Vehicles $8, Total Capital Outlays $8, Total Fire Department $7,400, Police Department (Town Marshall) Salaries and Wages $3,812, Employee Benefits $1,969, Total Personal Services $5,781, Office Supplies $5, Operating Supplies $17, Repair and Maintenance Supplies $63, Other Supplies $10, Total Supplies $96, Professional Services $19, Communication and Transportation $41, Printing and Advertising $3, Insurance $3, Utility Services $9, Repairs and Maintenance $42, Rentals $6, Page 32

33 Governmental Activities General Police Department (Town Marshall) Other Services and Charges $9, Total Services and Charges $136, Machinery, Equipment, and Vehicles $1, Total Capital Outlays $1, Total Police Department (Town Marshall) $6,015, Solid Waste (Refuse-Garbage-Trash) Other Services and Charges $1,824, Total Services and Charges $1,824, Total Solid Waste (Refuse-Garbage-Trash) $1,824, Economic Development Salaries and Wages $60, Employee Benefits $27, Total Personal Services $88, Total Economic Development $88, Parks Department (Parks Board) Salaries and Wages $468, Employee Benefits $208, Total Personal Services $677, Office Supplies $ Operating Supplies $31, Repair and Maintenance Supplies $30, Other Supplies $1, Total Supplies $64, Professional Services $2, Page 33

34 Governmental Activities General Parks Department (Parks Board) Communication and Transportation $15, Insurance $38, Utility Services $66, Repairs and Maintenance $14, Rentals $9, Other Services and Charges $8, Total Services and Charges $155, Payments on Bonds and Other Debt Principal $19, Total Debt service - principal and interest $19, Improvements Other Than Buildings $3, Machinery, Equipment, and Vehicles $ Total Capital Outlays $3, Total Parks Department (Parks Board) $920, Total General $21,919, Total Governmental Activities Disbursements for Funds with Departments $21,919, Page 34

35 Debt Class Description or Purpose Governmental Activities General Obligation Bonds City of Lawrence Park and Recreation District Refunding Bonds, Series 2012 Revenue Bonds City of Lawrence Redevelopment District Tax Increment Revenue Capital Appreciation Bonds, Series 2008 Ending Principal Balance as of Dec. 31, 2016 Principal and Interest Due in 2017 $507, $259, $4,169, $525, Revenue Bonds City of Lawrence Redevelopment District Bonds, Series 2011 $1,455, $164, Revenue Bonds Debt Class City of Lawrence Transportation Refunding Revenue Bond, Series 2014 Description or Purpose WASTEWATER Revenue Bonds Sewage Works Revenue Bonds, Series 2009 A (Issued by the Indiana State Revolving Fund Loan Program) Revenue Bonds Revenue Bonds Sewage Works Revenue Bonds, Series 2009 B (Issued by the Indiana Bond Bank) Sewage Works Taxable Revenue Bonds, Series 2009 C (Issued by the Indiana Bond Bank) $2,717, $360, SubTotal $8,848, $1,310, Ending Principal Balance as of Dec. 31, 2016 Principal and Interest Due in 2017 $2,332, $191, $2,890, $320, $265, $43, Revenue Bonds Sewage Works Refunding Revenue Bonds, Series 2015 $2,010, $218, Debt Class Description or Purpose WATER Revenue Bonds Tax-Exempt Waterworks Utility Revenue Refunding Bonds, Series 2007A Revenue Bonds Revenue Bonds Revenue Bonds Lawrence Civil City, Marion County, Indiana Debt Statement Taxable Waterworks Utility Revenue Refunding Bonds, Series 2007B Waterworks Utility Revenue Bonds, Series 2009A (Issued by the Indiana Bond Bank) Taxable Waterworks Utility Revenue Bonds, Series 2009B (Issued by the Indiana Bond Bank) SubTotal $7,497, $773, Ending Principal Balance as of Dec. 31, 2016 Principal and Interest Due in 2017 $2,390, $288, $2,780, $371, $3,980, $440, $795, $131, SubTotal $9,945, $1,231, GRAND TOTAL $26,291, $3,315, Page 35

36 Lessor Description or Purpose Annual Lease Payment Due in 2017 Lease Begining Date Governmental Activities (General) Municipal Capital Finance DPW Patcher $16, /27/ /27/2020 Lease Ending Date Huntington Public Capital Corporation Park Dump Trump $15, /28/ /31/2019 Huntington Public Capital Cormporation Police Car $39, /19/ /31/2020 Lawrence Government Center Building Corporation Lawrence Municipal Building Corporation Lawrence Fire Station Building Corporation Park Facility Improvement Bonds, Series 2012 First Mortgage Refunding Bonds, Series 2006 First Mortgage Refunding Bonds, Series 2012 $74, /1/2013 7/1/2019 $696, /15/2007 2/15/2022 $374, /5/2012 1/5/2023 First Bankers Fire Rescue Trucks (2) $92, /17/2009 2/1/2017 Huntington Public Capital Corporation Police Vehicles & related equipment $176, /30/ /31/2018 Huntington Public Capital Corporation EMS Vehicles & related Equipment $177, /30/ /31/2018 Huntington Public Capital Corporation New World Software & Implementation $45, /30/ /31/2018 Huntington Public Capital Corporation 2014 Schwarze Air Sweeper $37, /15/ /31/2018 Crossroads Bank Nederham Exhaust Systems - Fire Stations $34, /23/ /01/2018 Regions Equipment Finance Pierce Pumper Truck $79, /13/ /13/2023 Regions Equipment Finance Salt Truck $29, /20/ /20/2021 Total Governmental Activities (General) $1,889, WASTEWATER (Wastewater Utility) Catepillar Financial Services Hydraulic Excavator 9/24/ % $6, /24/2013 1/1/2019 Crossroads Bank Valve Turner $9, /1/2014 7/1/2018 US Bank IBAK Camera System $124, /24/2014 9/24/2018 Total WASTEWATER (Wastewater Utility) $140, WATER (Water Utility) Catepillar Financial Services Hydraulic Excavator 50% $6, /24/2013 1/1/2019 Bank of America Water Meter Replacement Program $235, /27/2011 5/27/2026 Crossroads Bank Valve Turner $9, /1/2014 7/1/2018 Total WATER (Water Utility) $251, Lawrence Civil City, Marion County, Indiana Leases 2016 GRAND TOTAL $2,281, Page 36

37 Local Project Name/ Description Franklin Road Reconstruction Federal Program Title/Project Name Highway Planning & Construction Federal Agency Pass Through Agency FHWA INDOT - Greenfield District CFDA Number Lawrence Civil City, Marion County, Indiana Grants Award Name 2014 Byrne Grant Byrne Grant OJP USDOJ 2014 Byrne Grant 2010 Local Highway Safety Improvement Pgm. Blight Elimination Safe Routes to School - Various Locations 2010 Local Highway Safety Improvment Pgm. Blight Elimination Program Highway Planning & Construction FHWA HSIP 2010 Local Highway Safety Improvement Program FHWA FHWA INDOT - Greenfield District Award Number Franklin Road Reconstruction and Safety Upgrade Project Reimbursemen t Grant Federal Grant 2014 COL Blight Elimination Program Sidewalks at Several Lawrence Township Schools Disbursements 2014-DJ- VX-0744 Grant Type Local Fund Receipts Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant 2016 Byrne Grant Byrne Grant OJP Byrne Grant Reimbursemen t Grant Brownfield BVP Assistance to Firefighters Grant Sign Replacement Thermal Image Byrne Memorial Justice Assistance Grant 56th Street Bike/Pedestrian Facilities Brownfields Assessment & Cleanup Bulletproof Vest Partnership Assistance to Firefighters Grant Sign Modernization Construction Inspection Edward Byrne Memorial Justice Assistance Grant 56th Street Bike/Pedestri an Facilities EPA BF- 00E01516 DOJ Bulletproof Vest FEMA Assistance to Firefighters Grant Homeland Security INDOT - Greenfield District Sign Modernization Construction Inspection EMW 2015 FO IDHS Thermal Image EMW 2015 SS S01 DOJ ICJI DJ- BX-1071 INDOT - Greenfield District Sidewalk along 56th Street A L Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Redevelopm ent Capital Federal Grants # 1 Federal Grants # 1 Federal Grants # 1 Amount of Federal Awards Provided to Subrecipients During the Year Amount of Loans Outstandin g at Year End Amount of Federal Noncash Assistance for the Year Amount of Insurance in Effect During the Year $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $56, $52, $0.00 $0.00 $0.00 $0.00 General $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Federal Grants # 1 Federal Grant Fund Federal Grants # 1 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $16, $0.00 $0.00 $0.00 $0.00 $0.00 $5, $0.00 $0.00 $0.00 $0.00 General $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Grant $0.00 $22, $0.00 $0.00 $0.00 $0.00 State Grant $12, $12, $0.00 $0.00 $0.00 $0.00 State Grant $14, $14, $0.00 $0.00 $0.00 $0.00 General $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Page 37

38 Local Project Name/ Description Amy Beverland SRTS Brownfield Drug Test Kits Federal Program Title/Project Name Amy Beverland Safe Routes to School Brownfield Assessment & Cleanup County Grant Drug Test Kits Federal Agency Pass Through Agency FHWA INDOT - Greenfield District CFDA Number Award Name Safe Routes to School Award Number EPA BF- 00E01516 Marion County Drug Free Marion County Annual Grant Awards Grant Type Local Fund Receipts Reimbursemen t Grant Reimbursemen t Grant Reimbursemen t Grant Federal Grant Fund Redevelopm ent Capital Local Govt Grant # 1 Disbursements Amount of Federal Awards Provided to Subrecipients During the Year Amount of Loans Outstandin g at Year End Amount of Federal Noncash Assistance for the Year Amount of Insurance in Effect During the Year $78, $122, $0.00 $0.00 $0.00 $0.00 $0.00 $1, $0.00 $0.00 $0.00 $0.00 $4, $4, $0.00 $0.00 $0.00 $0.00 Page 38

39 Government or Enterprise Land Infrastructure Building Lawrence Civil City, Marion County, Indiana Capital Assets 2016 Improvements Other Than Buildings Machinery, Equipment, and Vehicles Construction in Progress Books and Other Governmental Activities (General) $2,320, $121,546, $2,237, $4,302, $9,516, $0.00 $0.00 $139,922, WASTEWATER (Wastewater Utility) $0.00 $20,728, $0.00 $8,187, $0.00 $0.00 $0.00 $28,915, WATER (Water Utility) $610, $127,318, $3,310, $0.00 $341, $0.00 $0.00 $131,581, TOTAL $2,930, $269,593, $5,548, $12,489, $9,858, $0.00 $0.00 $300,419, Total Page 39

40 Government or Enterprise Lawrence Civil City, Marion County, Indiana Accounts Payable/Receivable Statement Accounts Payable Accounts Receivable WASTEWATER $1, $0.00 WATER $149, $10, Governmental Activities $56, $97, Page 40

41 Lawrence Civil City, Marion County, Indiana Financial Assistance to Non Governmental Entities Name Federal Tax ID Street Address City/State County Operating Officer Name Phone Description Amount Type Page 41

42 1. Please indicate if your unit offers any of these pension plans to your Employees. Check all that apply. Public Employees Retirement Fund Teachers Retirement Fund Police Pension Fund - First Class Cities Lawrence Civil City, Marion County, Indiana Pensions Police Pension Fund X 1937 Firefighter's Pension Fund X 1977 Police and Firefighter's Pension Fund X 2. Does your unit have any other pension plans where the employer makes contributions to the plan or funds any part of the benefits? YES X NO X X X Page 42