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HomeMy WebLinkAboutFiancial Report 2001ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND BALANCE SHEET DESCRIPTION ASSETS CASH CASH IN TIME DEPOSITS TOTAL CASH ACCOUNTS RECEIVABLE TOTAL OTHER RECEIVABLES (NET) DUE FROM OTHER GOVERNMENTS TOTAL DUE FROM OTHER GOVERNMENTS TOTAL ASSETS FOR THE FISCAL EDP FOR THE FISCAL YEAR ENDED 2000 CODE YEAR ENDED 2001 $336,053 A200 $ 87.718 1,647,093 A201 1,426.873 A A 1,983,146 1,514,591 21,983 A380 33.151 A A 21,983 33,151 1,622 A440 33,202 A A 1,622 33,202 2,006,751 1,580,944 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL 'EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE $57,884 A600 S�92,519 A A TOTAL ACCOUNTS PAYABLE 57,884 92,519 OVERPAYMENTS & CLEARING ACCOUNT 1,200 A690 1,200 A A TOTAL OTHER LIABILITIES 1,200 1,200 DUE TO OTHER GOVERNMENTS 21589 A631 2,012 A A TOTAL DUE TO OTHER GOVERNMENTS 2,589 2,012 TOTAL TOTAL LIABILITIES 61,673 95,731 RESERVE FOR ENCUMBRANCES 27,214 A821 65,891 A A TOTAL RESERVE FOR ENCUMBRANCES 27,214 65,891 MISCELLANEOUS RESERVE (SPECIFY) 38,464 A889 24,805 A A TOTAL SPECIAL RESERVES 38,464 24,805 UNRESERVED FUND BALANCE APPROPRIATED 651,000 A910 511,000 A A 6 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND BALANCE SHEET DESCRIPTION LIABILITIES AND FUND EQUITY TOTAL UNRESERVED FUND BALANCE - APPROPRIATED UNRESERVED FUND BALANCE UNAPPROPRIATED TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED TOTAL TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY FOR THE FISCAL YEAR ENDED 2000 5651,000 EDP FOR THE FISCAL CODE YEAR ENDED 2001 511,000 1,228,400 A911 881,727 A A 11228,400 881,727 1,945,078 1,483,423 2,006,751 1,580,944 7 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 DETAIL REVENUES AND OTHER SOURCES SEWER RENTS 01,325,974 A2120 $1,309,446 A A TOTAL DEPARTMENTAL INCOME 1,325,974 1,309,446 SEWER SERV OTHER GOUTS 260,256 A2374 266,083 A - A TOTAL INTERGOVERNMENTAL CHARGES 260,256 266.083 INTEREST AND EARNINGS 114,704 A2401 76,402 A A TOTAL USE OF MONEY AND PROPERTY 114,704 76.402 REFUNDS OF PRIOR YEAR'S EXPENDITURES 39,877 A2701 519 Sale of Equipment A 1665 1.790 Insurance Recoveries A 2680 2,720 TOTAL MISCELLANEOUS LOCAL SOURCES 39,877 5.029 TOTAL TOTAL REVENUES 1,740,811 1,656.960 TOTAL DETAIL REVENUES AND OTHER SOURCE'S 1,740,811 1.656.9�i0 8 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL. YEAR ENDED 2001 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 DETAIL EXPENDITURES AND OTHER USES MUNICIPAL ASSN DUES, CONTR EXPEND TOTAL MUNICIPAL ASSN DUES TOTAL GENERAL GOVERNMENT SUPPORT SEWAGE TREAT DISP, PERS SERA SEWAGE TREAT DISP, EQUIP 8 CAP OUTLAY SEWAGE TREAT DISP, CONTR EXPEND I II]I--]wl21!h [elza 1;4 *eYEL-I;UIE1391Il TOTAL HOME AND COMMUNITY SERVICES STATE RETIREMENT SYSTEM SOCIAL SECURITY, EMPLOYER CONT WORKER'S COMPENSATION, EMPL BNFTS HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT $1,000 A1920.4 $ 11000 A 1,000 A1920.0 11000 A A A A A 11000 11000 536,417 A8130.1 508,966 41,472 A8130.2 55,473 1,195,407 A8130.4 1,320,909 A 1,773,296 A8130.0 1,885,348 A A A A A 1,773,296 1,885,348 9 10,061 A9010.8 9,560 41,256 A9030.8 38,936 26,298 A9040.8 30,397 123,41.5 A9060.8 140,336 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 DETAIL EXPENDITURES AND OTHER USES TOTAL EMPLOYEE BENEFITS 1201,030 S 219,229 DEBT INTEREST, SERIAL BONDS 8,635 A9710.7 9,420 SERIAL BONDS - SCHOOL CONSTRUC 4,320 A9711.7 3,618 BOND ANTICIPATION NOTES - SCHO 12,955 A9731.7 -0- TOTAL DEBT INT€REST 25,910 13,038 TOTAL EXPENDITURES 2,001,236 2,118,615 TOTAL DETAIL EXPENDITURES AND OTHER USES 2,001,236 2,118,615 10 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY -BEGINNING OF YEAR* PRIOR PERIOD ADJ-INCREASE TO FUND EQUITY PRIOR PERIOD ADJ - DECREASE IN FUND EQUITY RESTATED FUND EQUITY - BEG OF YEAR ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES FUND EQUITY -END OF YEAR* $2,199,704 A8021 �1,945,078 1,644 A8012 -0- 0 A8015 -U` 2,201,348 A8022 1,945,078 11740,811 1,656,960 2,001,236 2,118,615 1,945,078 A8029 1,483,423 TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR RETAINED EARNINGS OR FUND EQUITY FOR PROPRIETARY FUNDS. ADJUSTMENTS TO BEGINNING FUND EQUITY RESULTING FROM A CORRECTION OF A PRIOR YEAR'S ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD ADJUSTMENT. PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW. DOUBLE ENTRY UNITS ** FUND EQUITY -END OF YEAR MUST AGREE WITH TOTAL FUND EQUITY AS SHOWN ON THE BALANCE SHEET. SINGLE ENTRY FIRE DISTRICTS ** FUND EQUITY -BEGINNING OF YEAR PLUS TOTAL REVENUES MUST AGREE WITH FUND EQUITY -END OF YEAR PLUS TOTAL EXPENDITURES. 11 (A) GENERAL FUND BUDGET SUMMARY DESCRIPTION ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES EST REV REAL PROPERTY TAX ITEMS EST REV - NON PROPERTY TAX ITEMS EST REV - DEPARTMENTAL INCOME EST REV - INTERGOVERNMENTAL CHARGES EST REV - USE OF MONEY AND PROPERTY EST REV - LICENSES AND PERMITS EST REV - FINES AND FORFEITURES EST REV - SALE OF PROP AND COMP FOR LOSS EST REV - MISCELLANEOUS LOCAL SOURCES EST REV - INTERFUND REVENUES ITHACA AREA WASTEWATER THE ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2401 EDP ADOPTED MODIFIED DIFFERENCE CODE 2001 2001 B M A1049 S A1099 A1199 A1299 A2399 A2499 A2S99 A2649 A2699 A2799 A2801 1,509,446 150,000 12 S 1,509,446 150,000 ADOPTED 2002 B 1.642,041 100,000 ITHACA AREA WASTEWATER THE ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (A) GENERAL FUND BUDGET SUMMARY EDP ADOPTED MODIFIED DIFFERENCE ADOPTED DESCRIPTION CODE 2001 2001 2002 B M B ESTIMATED REVENUES AND OTHER SOURCES EST REV - STATE AID A3099 5 $ $ g EST REV - FEDERAL AID A4099 TOTAL ESTIMATED REVENUES $1,659,446 $1,659,446 $ -0-- $1,742,041 ESTIMATED - INTERFUND TRANSFER A5031 ESTIMATED - PROCEEDS OF OBLIGATIONS A5799 APPROPRIATED RESERVE A511 OBLIGATIONS AUTHORIZED A530 APPROPRIATED FUND BALANCE, PART COUNTY A59S APPROPRIATED FUND BALANCE A599 651,000 691,873 40,873 511,000 TOTAL ESTIMATED OTHER SOURCES S 651,000 5„ 691,873 $ 40,873 511,000 TOTAL ESTIMATED REVENUES AND OTHER SOURCES $2,310,446 $2,351,319 s 40,873 $2,253,041 13 (A) GENERAL FUND BUDGET SUMMARY DESCRIPTION APPROPRIATIONS AND OTHER USES APP - GENERAL GOVERNMENT SUPPORT APP - EDUCATION APP - PUBLIC SAFETY APP - HEALTH APP - TRANSPORTATION APP - ECONOMIC ASSISTANCE AND OPPORTUNITY APP - CULTURE AND RECREATION APP - HOME AND COMMUNITY SERVICES APP - EMPLOYEE BENEFITS APP - DEBT SERVICE TOTAL APPROPRIATIONS ITHACA AREA WASTEWATER THE ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 EDP CODE A1999 A2999 A3999 A4999 A5999 A6999 A7999 A8999 A9199 A9899 ADOPTED MODIFIED DIFFERENCE ADOPTED 2001 2001 2002 B M B 51.000 $ 51. , 9.00 $ -0- $ 31,000. 2,028,663 2,051,131 217,746 236,151 1.3,037 13,037 $2,310,446 $7�.51,319 14 22,468 1,966-,040 18,405 242,857 -0- 13,144 S 40,873 $2,253,041 ;kV TW)X''D Slevo AID Altoloo-oll� D JOWL FAR S ���FZE� �uA �9g99 � 2001.14 2pa1 J.5 P,'D'Og.VEV 2©a�' ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (H) CAPITAL PROJECTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 ASSETS CASH $-27,285 H2O0 (164,501) CASH IN TIME DEPOSITS 1,658,064 H2O1 1,402,449 H - - - H TOTAL CASH-- 1,630,779 1,237,948 ACCOUNTS RECEIVABLE 19,939 H380 15,203 H H TOTAL OTHER RECEIVABLES (NET) 19,939 15.203 DUE FROM OTHER GOVERNMENTS 12,325 H440 12.325 H _ - H TOTAL DUE FROM OTHER GOVERNMENTS 12,325 12.325 TOTAL ASSETS 1,663,043 1,265,476 16 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (H) CAPITAL PROJECTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE $5,836 H600 $ 27,308 H H TOTAL ACCOUNTS PAYABLE 5,836 27,308 RETAINED PERCENTAGES, CONT PAY 4,138 H605 4,138 H H TOTAL RETAINED PERCENTAGES 4,138 4,138 TOTAL TOTAL LIABILITIES 9,974 31,446 CAPITAL RESERVE 1,439,010 H878 1,114,392 H H TOTAL SPECIAL RESERVES 1,439,010 1,114,392 UNRESERVED FUND BALANCE APPROPRIATED 214,059 H910 119,638 H H TOTAL UNRESERVED FUND BALANCE APPROPRIATED 214,059 119,638 UNRESERVED FUND BALANCE UNAPPROPRIATED. 0 H911 -0- H H TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED 0 -0- 17 ITHACA AREA 'WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (H) CAPITAL PROJECTS BALANCE SHEET DESCRIPTION LIABILITIES AND FUND EQUITY TOTAL TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY FOR THE FISCAL EDP FOR THE FISCAL YEAR ENDED 2000 CODE YEAR ENDED 2001 1,653,069 1,663,043 18 1,234,030 1,265,416 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (H) CAPITAL PROJECTS RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 DETAIL REVENUES AND OTHER SOURCES INTEREST AND EARNINGS TOTAL USE OF MONEY AND $96,128 H2401 H H PROPERTY 96,128 Sale of Equipment TOTALSale of Property and Compensation TOTAL REVENUES for Loss 96,128 Intearfund 'transfers TOTAL DETAIL REVENUES AND OTHER SOURCES 96,128 H2465 HS031 $ 75,462 75,462 2,000 2,000 395,000 472.462 19 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2D01 (H) CAPITAL PROJECTS RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 DETAIL EXPENDITURES AND OTHER USES SEWER, EQUIP & CAP OUTLAY Transfer to Capital Proiects TOTAL HOME AND COMMUNITY SERVICES TOTAL EXPENDITURES TOTAL DETAIL EXPENDITURES AND OTHER USES $101,580 H8197.2 5 496,501 H H H H 9950.9 395.000 H 101,580 891.,501 101,580 891,501 101,580 891,501 20 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (H) CAPITAL PROJECTS RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEARN 51,658,521 H8021 $1,653,069 PRIOR PERIOD ADJ.- INCREASE IN FUND EQUITY 0 H8012 -0- PRIOR PERIOD ADJ - DECREASE IN FUND EQUITY 0 M8015 -0- RESTATED FUND EQUITY - BEG OF YEAR 1,658,521 H8022 1,653,069 ADD - REVENUES AND OTHER SOURCES 96,128 472,462 DEDUCT - EXPENDITURES AND OTHER USES 101,580 891,501 FUND EQUITY - END OF YEAR* 1,653,069 H8029 1,234,03D TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR RETAINED EARNINGS OR FUND EQUITY FOR PROPRIETARY FUNDS. ADJUSTMENTS TO BEGINNING FUND EQUITY RESULTING FROM A CORRECTION OF A PRIOR YEAR'S ACCOUNTING ERROR SHOULD BE REPORTED AS A PRIOR PERIOD ADJUSTMENT. PLEASE EXPLAIN ALL PRIOR PERIOD ADJUSTMENTS BELOW. DOUBLE ENTRY UNITS XX FUND EQUITY -END OF YEAR MUST AGREE WITH TOTAL FUND EQUITY AS SHOWN ON THE BALANCE SHEET. SINGLE ENTRY FIRE DISTRICTS ** FUND EQUITY -BEGINNING OF YEAR PLUS TOTAL REVENUES MUST AGREE WITH FUND EQUITY -END OF YEAR PLUS TOTAL EXPENDITURES. 21 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (K) GENERAL FIXED ASSETS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 2001 ASSETS LAND 07,000 K101 S 7,000 BUILDINGS 36,409,646 K102 36,416,966 MACHINERY & EQUIPMENT 3,841,695 K104 4.201,246 K K _ TOTAL FIXED ASSETS (NET) 40,258,341 40.625,212 TOTAL FIXED ASSETS (NET) 40,258,341 40.625,212 TOTAL ASSETS +40,258,341 40,625,212 22 ITHACA AREA WASTEWATER TREATMENT ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 2001 (K) GENERAL FIXED ASSETS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 2000 CODE YEAR ENDED 200I INVESTMENT IN GENERAL FIXED ASSETS INVEST GENERAL FXD ASSETS -BONDS AND NOTES $4,909,646 K151 S 4,909,646 INVEST GENERAL FXD ASSETS -CURRENT APP 3,848,695 K152 4,215,566 INVEST GENERAL FXD ASSETS -STATE AID 4,500,000 K156 4,500,000 INVEST GENERAL FXD ASSETS -FEDERAL AID 27,000,000 K157 27,000,000 K K TOTAL INVESTMENTS IN FIXED ASSETS 40,258,341 40,625,212 TOTAL INVESTMENTS IN FIXED ASSETS 40,258,341 40,625,212 TOTAL INVESTMENT IN GENERAL FIXED ASSETS 40,258,341 40,625,212 23 *** SUPPLEMENTAL SECTION *** 24