BOROUGH OF LANSDOWNE ANNUAL AUDIT AND FINANCIAL …

BOROUGH OF LANSDOWNE

ANNUAL AUDIT AND

FINANCIAL REPORT

DECEMBER 31, 2015

DCED-CLGS-30 (09·15) Department of Community & Economic Development

Governor's Center for Local Government Services

2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT

Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, PA 17120-0225

ph: 888-223-6837 J fax: 717-783-1402

City of: ----------------- ---------County: ___________ _

Borough of: Lansdowne county: Delaware

Township of: ___________ ___ __________ County: ___________ _

Municipality of: ________________________ County: ___________ ~

March 30, 2016

Members of Council Borough of Lansdowne Lansdowne, Pennsylvania

Report on the Financial Statements

INDEPENDENT AUDITOR'S REPORT

Barbacane, Thornton & Company LLP 200 Springer Building 3411 Silverside Road

Wilmington, Delaware 19810

T 302.478.8940 F 302.468.4001 www.btcpa.com

We have audited the accompanying annual audit and financial report ("financial statements") of the Borough of Lansdowne, Lansdowne, Pennsylvania, which comprise the balance sheet for each fund type as of December 31, 2015, and the related statement of revenues and expenditures for the year then ended.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions prescribed or permitted by the Department of Community and Economic Development of the Commonwealth of Pennsylvania ("DCED"); this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of 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 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 are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts 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.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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BARBAO\NE 11-IORNTON &COMPANY CERTIFIED PUllLIC ACCO UNTANTS

Members of Council Borough of Lansdowne

Basis for Qualified Opinion

Management has elected not to report the capital assets of the Borough in the general fixed asset account group or the Sewer Fund except for the asset financed through the Sewer Fund's debt. The effect on the financial statements cannot be determined.

Opinion

In our opinion, except for the effects of not including the capital assets described in the Basis for Qualified Opinion paragraph, the annual audit and financial report referred to in the first paragraph presents fairly, in all material respects, the balance sheet of each of the fund types of the Borough of Lansdowne, Lansdowne, Pennsylvania as of December 31, 2015, and the revenues it earned and the expenditures incurred for the year then ended on the basis of accounting described above.

Basis of Accounting

We draw attention to the basis of accounting, which is described in the second paragraph of this report. The financial statements are prepared on the basis of the financial reporting provisions prescribed or permitted by the DCED, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to comply with the requirements of the DCED. As permitted by the DCED, the Borough of Lansdowne, Lansdowne, Pennsylvania, prepares its annual audit and financial report on the modified accrual basis of accounting. Under this basis, revenues primarily are recorded when measurable and available. Expenditures are recorded when the liability is incurred. Proprietary fund types utilize the accrual basis of accounting. Additionally, in accordance with the prescribed accounting practices permitted by the DCED, the Borough does not include footnote disclosures. Our opinion is not modified with respect to this matter.

Restriction on Use

This report is intended solely for the information and use of the governing body and management of the Borough of Lansdowne, Lansdowne, Pennsylvania; for filing with the Department of Community and Economic Development, the County Courthouse, and the Delaware Valley Regional Finance Authority; and is not intended to be and should not be used by anyone other than these specified parties.

;j~~1C:7 LLP BARBACANE, TH;RNTON & COMPANY LL~

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THIS PAGE INTENTIONALLY LEFT BLANK.

DCED-CLGS-30 (09-15) 2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT I BALANCE SHEET

Balance Sheet December 31, 2015

·~"' .. ' - ~~~-~~lf"uq~~ ... "' If ~ "

.. Special Revenue

Assets and Other Debits (Including State

General Fund Liauid FuelsJ Caoital Proiects Debt Service

100-120 Cash and Investments 1,079,261 513,681 266,430

140-144 Tax Receivable 139,564

121-129 145-149 Accounts Receivable (excluding taxes) 154,880 64,289

130 Due From Other Funds 6,296 131-139 150-159 Other Current Assets 2,324

160-169 Fixed Assets

180-189 Other Debits 1fo'i"1~s-se~ian~~t De.lifts ' .. : '$1 ' j 382,82'5: 1;$,, .. -, _ :.;s11'3.{68'@' ' ' ;$~ ·-· ,. '.~ "33:e!.'119.], $f "" ii, I< , ~

~

Liabilities and Other Credits

Payroll Taxes and Other Payroll 210-229 Withholdings 200-209 231-239 All Other Current Liabilities 412,958 13,406 92,500

230 Due To Other Funds 3,093 6,296

260-269 Long-term Liabilities Current Portion of Long-term Debt and Other

240-259 Credits Total Liabilities and Other Credits $ 416,051 $ 13,406 $ 98,796 $ -

Fund and Account Group Equity

281-284 Contributed Capital

290 Investment in General Fixed Assets

270-289 Fund Balance I Retained Earnings on 12/31 966,274 500,275 231 ,923

291-299 Other Eauitv

[_otal' Fund \n11,Account<Gr'puJi'iEqu!if ''$ ... , .

966~2'74 500\2?.:fo 23'1,;913~ i:S ..

~ ·- $ $ . -...

Total Assets and Other Debits mmus Total Ltab1ltt1es and Other Credits must Equal the Total Fund and Account Group Equity.

-3-

DCED-CLGS-30 (09-15) 2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT ( BALANCE SHEET

- 'PfQDiietirn;t"F.llh"'dM -~ 'Ff8uciatvJF:und ' ,XtSec,un ttt:iliOUDS - -- I ' a _'[,bljJ, ~ '

General

Assets and Other Debits Internal Trust and General Long-term Memorandum Enterorise Service A.aencv Fixed Assets Debt Onlv

100-120 Cash and Investments 687,306 10,553,557 13,100 235

140-144 Tax Receivable 139 564 121-129 145-149 Accounts Receivable (excluding taxes) 30,621 249,790

130 Due From Other Funds 3,093 9369 131-139 150-159 Other Current Assets 2,324

160-169 Fixed Assets 1,651,381 1,651 ,381

180-189 Other Debits 2,070,000 2 070,000 Totlif A"s'Setsi a}tcfl '~ .$~ Z.3.'7~4,0,1' :JSj ~:::· ~ -re. $L. ~1f553.557fa :$' ,,

7c $~ 2:M~.0Jl0f "$ 1~ 2~\II88'

Liabilities and Other Credits

Payroll Taxes and Other Payroll 210-229 Withholdings -200-209 231-239 All Other Current Liabilities 2,344 521 ,208

230 Due To Other Funds 9,389

260-269 Long-term Liabilities 644,000 1,879,000 2,523,000 Current Portion of Long-term Debt and Other

240-259 Credits 113,000 191,000 304,000 !Total Liabilities and Other Credits $ 759,344 $ - $ . $ - $ 2,070,000 $ 3,357,597

Fund and Account Group Equity

281-284 Contributed Capital .

290 Investment in General Fixed Assets . 270-289 Fund Balance I Retained Earnings on 12/31 1,613,057 10,553,557 13 865.086

291-299 Other Eouitv . ,1:btal _fun~ and Acco.unt Group Eqµity " $' ~1. 613.\-059'.;' $.

~ • 'r,$' 1.015$3,55-P $ 1 !$ -- - ;$1 1'3,865{0S-6} - , -

Total Assets and Other Debits minus Total Liabilities and Other Credits must Equal the Total Fund and Account Group Equity.

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DCED-CLGS-30 (09-15) 2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT I STATEMENT OF REVENUES AND EXPENDITURES

Statement of Revenues and Expenditures December 31, 2015

,. ' · ··. '! O· . . " 3:11 ~E.Yi=~PE$1t; ,: .; - L ~ -,. IJ'_ . ~ l:lf; ,,. --<

... ~- ..,. -GllVE.RNi,E._ti f~Jill"!PlW' 7'-' ., . ..,. ·"' . Special Revenue (Including State

Taxes General Fund Llauid Fuels) Caoital Proiects Debt Service

301.00 Real Estate Taxes 4,409,649

305.00 Occupation Taxes (levied under municipal code)

308.00 Residence Taxes (levied by cities of the third class) 309.00 I Keg1onal Asset District Sales Tax

(Allegheny County municipalities only)

310.00 Per Capita Taxes

310.10 Real Estate Transfer Taxes 119,530

310.20 Earned Income Taxes/Wage Taxes

310.30 Business Gross Receipts Taxes

310.40 Occupation Taxes (levied under Act 511)

310.50 Local Services Tax ..

310.60 AmusemenUAdmission Taxes

310.70 Mechanical Device Taxes

310.90 Other Local Tax Enabling AcUAct511 Taxes (Please List)

[-o~I Taxes $ 4,529. t-79 ,$ ., $ . .$ . - .. ... - -

Licenses and Permits

320-322 All Other Licenses and Permits 2,905

321.80 Cable Television Franchise Fees 210, 196

;Total Licenses and Permits $ 213,101 $ - $ - $

Fines and Forfeits

330-3321 Fines and Forfeits 55,600

·Total Fines and Forfeits $ 55,600 $ - $ . $ -

Interest, Rents, and Royalties

341.00 Interest Earnings 977 229 47

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DCED-CLGS-30 (09-15)

2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT I STATEMENT OF REVENUES AND EXPENDITURES

·-, •- ·,- '"~ - 'It _. . ,· -~-·· ~- ~~~~Q~S.\. . '"" ~·- . J' r:l -- ,;., ·P-'R0B~.IE!f~¥tl:.l:IN~'S~ - a "' ,f,IOU~~~ FJ!t,IQ]"' · - Tj);!~,,.,~

Taxes Enterorfse Internal Service Trust and Agency Memorandum Onlv

301 .00 Real Estate Taxes 4,409,649

305.00 Occupation Taxes (levied under municipal code) . 308.00 Residence Taxes (levied by cities of the third class) -309.00 · t<eg1ona1 Asset u1stnct :sa1es I ax

(Allegheny County municipalities only)

310.00 Per Capita Taxes -310.10 Real Estate Transfer Taxes 119,530

310.20 Earned Income Taxes/Wage Taxes -310.30 Business Gross Receipts Taxes -310.40 Occupation Taxes (levied under Act 511) -310.50 Local Services Tax•• -310.60 AmusemenVAdmission Taxes . 310.70 Mechanical Device Taxes -310.90

Other Local Tax Enabling AcVAct511fTaxes (Please List) .

t'rotai'Taxes - . _,, - - -~ ·- ~

" .. ,_ - .$ . ,_ $ - $ . $ 4,529;1179 - .

Licenses and Permits

320-322 All Other Licenses and Permits 2.905

321 .80 Cable Television Franchise Fees 210, 196 Total Licenses and Permits $ . $ - $ - $ 213, 101

Fines and Forfeits

330-332 j Fines and Forfeits 55,600 :Total Fines and Forfeits $ . $ . $ - $ 55,600

Interest, Rents, and Royalties

341 .00 Interest Earnings 64 416,939 418,256

342.00 Rents and Rovalties 29,275 fri rai lnt~'f~ t;,enbi:.;Qd !$oyalties . -.. ,., ,.

11$ - .. , . Ii$ . M :$ "" .:_ 416.939~ $ ' 447r.531 - ' . •• This tax was known as the Occupat,onal Pnveledge Tax (OPT) pnor to 2005 and the Emergency and Munic1pa/ Services Tax pnor to 2008.

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" 18J:Ef{G.OVE8NMENr>N!~Et:olUES," -- • ,, ~..,, ' ·-~- .9 .:: ,,. .. G:PVE8NME~rl.d-,f,U~D.S"' "- - I,',\. "t-.:•u ·"(j·W! . Special Revenue (Including State

Federal General Fund Liauld Fuelsl Caaital Proiects Debt Service

351.03 Highways and Streets

351.09 Community Development

351.00 All Other Federal Capital and Operating Grants

352.01 National Forest

352.00 All Other Federal Shared Revenue and Entitlements

353.00 Federal Pavments in Lieu of Taxes --~ - ~ • < -- ''if = .... ~-" i~.$ l!ll · -,_' ~

~ ir°'tal F.ll(!eral

i $'i. c·) .,.

" ,. "' $ r ~- 1,.$ :~ . "" -

State

354.03 Highway and Streets

354.09 Community Development

354.15 Recycling/Act 101

354.00 All Other State Capital and Operating Grants 39,303 155,527

355.01 Public Utility Realty Tax (PURTA) 4,885 355.02- Motor Vehicle Fuel Tax 355.03 (Liquid Fuels Tax) and State Road Turnback 216,197

355.04 Alcoholic Beverage Licenses

355.05 General Municipal Pension System State Aid 243,092

355.07 Foreign Fire Insurance Tax Distribution 58,224

355.08 Local Share AssessmenUGaming Proceeds

355.09 Marcellus Shale Impact Fee Distribution ..

355.00 All Other State Shared Revenues and Entitlements

356.00 State Pavments in Lieu of Taxes 1

Total State $ 345,504 $ 216,197 $ 155,527 $ -

Local Governmental Units

357.03 Highways and Streets 13,973 All Other Local Governmental Units Capital and

357.00 Operating Grants Local Governmental Unit Shared Payments for

358.00 Contracted Intergovernmental Services 28,896

359.00 Local Governmental Units, Authorities Payments, and Payments in Lieu of Taxes

rrotaj't.~I G(jv.e'mrtiellt U~lts . , .. . ·- ~ . .. ,r . :. - ,,

$ -, . .... 42,8µ9 ii $ Ill .... ~.: $ ' ~ ~- ..$! Ill .,_ . ;,:-r. .

**Newline items in 2012

- 7 -


I\. ... ..... ttiR'.€R~nv~RNMENt;Att~~~~NQES~ -· i, ~ 'P.~~PJ'tJ~lif EUNDJi, .. . • ·li'IQJ:J.¢f.AA¥:FPl!1Q} ,~. -I~.ir~'"' ·~'--

Federal Enterorise Internal Service Trust and Agencv Memorandum Onlv

351.03 Highways and Streets . 351.09 Community Development .

351.00 All Other Federal Capital and Operating Grants

352.01 National Forest .

352.00 All Other Federal Shared Revenue and Entitlements .

353.00 Federal Pavments in Lieu of Taxes

ft~taiE~e~i' II -

lfl - .:I ' ... ·.~ . .. . _ , l"I' • ~- ...• ~ -~ " ,/. $ -~ el "' $,

" '!. .,. $t .; ',f ~ l ... 'ffi. ,~ - .

State

354.03 Highway and Streets

354.09 Community Development -

354.15 Recycling/Act 101 -354.00 All Other State Capital and Operating Grants 194,830

355.01 Public Utility Realty Tax (PURTA) 4,885 355.02- Motor Vehicle Fuel Tax 355.03 (Liquid Fuels Tax) and State Road Turnback

216,197

355.04 Alcoholic Beverage Licenses -355.05 General Municipal Pension System State Aid 243,092

355.07 Foreign Fire Insurance Tax Distribution 58,224

355.08 Local Share Assessment/Gaming Proceeds -

355.09 Marcellus Shale Impact Fee Distribution** -

355.00 All Other State Shared Revenues and Entitlements

356.00 State Pavments in Lieu of Taxes -iTotal State $ - $ - $ - $ 717,228

Local Governmental Units

357.03 Highways and Streets 13,973 All Other Local Governmental Units Capital and

357.00 Operating Grants -Local Governmental Unit Shared Payments for

358.00 Contracted Intergovernmental Services 28,896

359.00 Local Governmental Units, Authorities Payments. and Payments in Lieu of Taxes -

ft1:1w ~· qe)fem~.11JfU~:!§ ., ·,; " .. ~ ".' -~ Cl-'1' • •' .. r.;:r ', f!! ' - .. ,. .. .,$ '11 ' . .. , .$t , a $• « ~ ~

. i2.BJ>9 • . ·· " , ' . _.,.._

'

••Newline items in 2012

-8-


Special Revenue (Including State

Charges For Service General Fund Liauid Fuels> Canital Proiects Debt Service

361.00 General Government 45,903

362.00 Public Safety 372,474

363.20 Parking 175,736

363.00 All Other Charges for Highway and Streets Services 9,588

364.10 Wastewater/Sewage Charges

364.30 Solid Waste Collection and Disposal Charge (trash) 1,015,365

364.60 Host Municipality Benefit Fee for Solid Waste Facility

364.00 All Other Charges for Sanitation Services 871

365.00 Health

366.00 Human Services

367.00 Culture and Recreation 6,206

368.00 Airports

369.00 Bars

370.00 Cemeteries

372.00 Electric System

373.00 Gas System

374.00 Housing System

375.00 Markets

377.00 Transit Systems

378.00 Water System

379.00 All Other Charges for Service

,Total Charges "for Service $ 1,626,143 $ - $ - $

Unclassified Operating Revenues

383.00 Assessments

386.00 Escheats (sale of personal property)

387.00 Contributions and Donations from Private Sectors 238,354 -- - ~ ~ - -388.00 Fiduciary Fund Pension Contributions - ~ ~ ~

389.00 All Other Unclassified Oaeratino Revenues*** 11,423

'Total Unclassified Operating Revenues $ 249,777 $ - $ - $

Other Financing Sources

391 .00 Proceeds of General Fixed Asset Disposition 135,000

392.00 lnterfund Operating Transfers•• 81,000 183,824

393.00 Proceeds of General Long-term Debt

394.00 Proceeds of Short-tenn Debt 700,000

395.00 Refunds of Prior Year Expenditures 19,512 296

ro~ btherlfJnan.cl!1.!J~ ~ --- "'- " , . '" ,.

f t '. ~ soo:51.2 ii.$~"' ., .. ,. 2915!. . :$ ., •. 8,18:ll24. ,;.$ -~

**The total of line 392. 00 must match the total of line 492. 00 *** This amount cannot be greater than 1% of "TOTAL REVENUES" in each of the funds.

-9-

-

.,


I\. .. " ......... """' ~EV.i:Nl:IES , _,fl · .. ,. ·: ' r J'JiORRIE;f'~¥'ElJt,10.$ . r: •' "'F.ID(!Cl~:Y,(F(JN_D~ , ~ : : . ··:i:orAl!" 1-, . . . •

Charqes For Service Enterarise Internal Service Trust and Aaencv Memorandum Onlv 361.00 General Government 45,903

362.00 Public Safety 372,474

363.20 Parking 175,736

363.00 All Other Charges for Highway and Streets Services 9,588

364.10 Wastewater/Sewage Charges 1,487,943 1,487,943

364.30 Solid Waste Collection and Disposal Charge (trash} 1,015,365

364.60 Host Municipality Benefit Fee for Solid Waste Facility

364.00 All Other Charges for Sanitation Services 871

365.00 Health -366.00 Human Services -367.00 Culture and Recreation 6,206

368.00 Airports -369.00 Bars -370.00 Cemeteries -372.00 Electric System

373.00 Gas System -

374.00 Housing System -375.00 Markets -377.00 Transit Systems -378.00 Water System -379.00 All Other Charges for Service

!Total Charges for Service $ 1,487,943 $ - $ - $ 3,1.;;;;;

Unclassified Operating Revenues

383.00 Assessments -386.00 Escheats (sale of personal property}

387.00 Contributions and Donations from Private Sectors 238,354 ~ ~ ~ ~

388.00 Fiduciary Fund Pension Contributions ~ ~ -- 731,201 731,201 389.00 All Other Unclassified Ooeratina Revenues .. * 11,423 Total Unclassified Operating Revenues $ - $ - $ 731,201 $ 980,978

Other Financing Sources

391 .00 Proceeds of General Fixed Asset Disposition 135,000 392.00 lnterfund Operating Transfers** 264,824 393.00 Proceeds of General Long-term Debt

394.00 Proceeds of Short-term Debt 700,000

395.00 Refunds of Prior Year Expenditures 19,808 ~ -O,tber'Fiiianc1hg,Sources •

- - - .... i"f .~ .- s c

.;1; 1$,6:32 - .$~ -~,-...- ~ •.. t . .1"$ ~ ·' . - I,,•$ . --... -

*** This amount cannot be greater the 1% of "TOTAL REVENUES" in each of the funds.

- 10-


, ... ··a,. - " of! .-EX-eEt,IOiT~RES, " -. -~ "" - ,.• Ill ' : · Gl:))7,ERNMENli"At"(:.11',!0s.: • ,. ,.,..,. _,s ,,. . ,~

'" Special Revenue (Including State

General Government General Fund Liauid Fuels) Cavital Proiects Debt Service

400.00 Legislative (Governing) Body

401.00 Executive (Manager or Mayor) 98,393

402.00 Auditing Services/Financial Administration 214,034

403.00 Tax Collection 22,835

404.00 Solicitor/Legal Services 51.422

405.00 Secretary/Clerk

406.00 Other General Government Administration 64,181 266

407.00 IT - Networking Services - Data Processing 8,017

408.00 Engineering Services 6,850

409.00 General Government Buildings and Plant 230, 107 1,300

i:rital ".Glneral<Glivemm,nt G ...

.. " 1,i - "· - ll -695!.iIB'I 1 ~:\, . ;;,~ ·,r, . ...,, ·~ . ~ $ .ti c 1.566 -$ - . -.., -

Public Safety

410.00 Police 2,888,022 24.422

411.00 Fire 178,018

412.00 Ambulance/Rescue

413.00 UCC and Code Enforcement 269,044

414.00 Planning and Zoning

415.00 Emergency Management and Communications

416.00 Militia and Armories

417.00 Examination of Licensed Occupations

418.00 Public Scales (weights and measures)

419.00 Other Public Safety

Total Public Safety $ 3,335,084 $ - $ 24.422 $ -

Health and Human Services 420.00-1 425_00 Health and Human Services 9,0061 I I II

Public Works • Sanitation

426.00 Recycling Collection and Disposal

427.00 Solid Waste Collection and Disposal (trash) 1,140,037

428.00 Weed Control

429.00 Wastewater/Sewai:ie Collection and Treatment

~ I e~irf WlJ'k$",:,:SaiiJr.-1lon 'E '" ' . -. .., ~.1:11 ,;1,,10.1337.'

.. ,· --;,} .... .... 1·,~· . > i ic$, $Y r;'f; $,<. " ;'.'$ if ' - ~ ..

- 11 -


.. \. (;_ '~ ~ .E•XeEtilQl{URES• ~ ) - ';f . 1• '". w>' :P~08RIE;:r'~¥{FUlll~S.," . .... r~fi1:>:Ue1~Yi.f1:11110. , =. ' ~t<)1.AL.,, .'• -~ •c

General Government Enterorise Internal Service Trust and Agency Memorandum Onlv

400.00 Legislative (Governin!l) Body -401.00 Executive (Manager or Mayor) 98,393

402.00 Auditing Services/Financial Administration 60,810 274,844

403.00 Tax Collection 22,835

404.00 Solicitor/Legal Services 51,422

405.00 Secretary/Clerk -406.00 Other General Government Administration 64,447

407.00 IT - Networking Services - Data Processing 8,017

408.00 Engineering Services 6,850

409.00 General Government Buildings and Plant 231,407 f .o~l!S.ef!er~·h ~pienJ x "

.. -: ... ~ ... +ill, .- r;.c w· '<•

i:i.-s :2~s1 I•.$,, :;-.., $ ' (111, ·.- - '$~ ·60;'8)0 ,$

Public Safety

410.00 Police 2,912,444

411.00 Fire 178,018

412.00 Ambulance/Rescue

413.00 UCC and Code Enforcement 269,044

414.00 Planning and Zoning -

415.00 Emergency Management and Communications -416.00 Militia and Armories -417.00 Examination of Licensed Occupations -418.00 Public Scales (weights and measures)

419.00 Other Public Safetv -·Total Public Safety $ - $ - $ - $ 3,359,506

Health and Human Services

420.00- 1 s . 425_00 Health and Human erv1ces I I I 9,00611

!Public Works - Sanitation

1426.00 Recycling Collection and Disposal -427.00 Solid Waste Collection and Disposal (trash) 1, 140,037

428.00 Weed Control -429.00 Wastewater/Sewaae Collection and Treatment 1,501,214 1,501,214 ;!:~J.p,41~Jli;Wbff(s,-.Sinlffi~qnf

-~ ' $ ;,·~ 3~ ~)1!,2'1'4_, .'&1

.. ; .... ..... ' · rf . .. ,, -....~ . ·"' $; .,, ii , ~ ' $ ... ~ 6!J.'i. 25,1, -

- 12 -


·-~XP,ENDI.JrPJ;tl;"°S •7;:_ " . :•,: IJt. . . -'· ....

,$j ,· ~ GOYEf!~~fi17~'\,,F{J:N0:SJ c ~

. - ;.i - . - ~·- -~- .. .,.. - "';k . -Special Revenue (Including State

Public Works - Highways and Streets General Fund Lfouid Fuelsl Caoital Proiects Debt Service

430.00 General Services - Administration 444,019 13,406

431.00 Cleaning of Streets and Gutters

432.00 Winter Maintenance - Snow Removal 8,874

433.00 Traffic Control Devices 3,754

434.00 Street LightinQ 91,257

435.00 Sidewalks and Crosswalks

436.00 Storm Sewers and Drains 12,573

437.00 Repairs of Tools and Machinery

438.00 Maintenance and Repairs of Roads and Bridges 6,269

439.00 HiQhwav Construction and R~ Proiects 236,776

f;j>'\.ailPulln~Y10~,~F11u ":"_ _ .• ''$, -· A 5M\;1:50" .$, ,., 'l~iiia; $ --,.,..

! $' ~ .. ~ ' ~

Public Works - Other Services

440.00 Airports

441 .00 Cemeteries

442.00 Electric System

443.00 Gas System

444.00 Markets

445.00 Parking

446.00 Storm Water and Flood Control

447.00 Transit System

448.00 Water System

449.00 Water Transoort and Terminals

Total Public Works - Other Services $ - $ - $ - $ -

Culture and Recreation

451 .00 Culture - Recreation Administration 74,160

452.00 Participant Recreation

453.00 Spectator Recreation

454.00 Parks 59,355 353,815

455.00 Shade Trees 1,395

456.00 Libraries 456,929

457.00 Civil and Military Celebrations

458.00 Senior Citizens' Centers

459.00 All Other Culture and Recreation 4,721

JTCi~l ·Culture and Recreation '$ 596,560 $ - $ 353,815 $ -

Community Development

461 .00 Conservation of Natural Resources

462.00 Communitv Development and Housing

463.00 Economic Development 46,268

464.00 Economic Opportunity 465.00-469.00 All Other Community Development

f;biat1(:IQ»1.'!'w'l1ty. D..iv.elo.pr_iie11t ... ~ " . ,.;, .,·~- ' ~--I. .- j H~6iJ:- !$-~ . =· " r ;" '" .: $"i~ ..• !i " . . , .

..:.... '· - -~ '$ ' .... --

- 13 -


• r~ . , ": ;,, ..,_;,.?," • • . E~Ej,IDIJ.Uj"ES } ~ir;;. .,.. ! ::_,/Jg ~@PRIET~Y.·f~N,QS,f ~: • 1 •• ,F~pp1~;v; .i=:uN~: ./ :f0,11~.

, , 'i. 3 -~ Public Works - Highways and Streets Enterorise Internal Service Trust and Aqencv Memorandum Onlv 430.00 General Services - Administration 457,425 431.00 Cleaning of Streets and Gutters -432.00 Winter Maintenance - Snow Removal 8,874 433.00 Traffic Control Devices 3,754 434.00 Street Lighting

91,257 435.00 Sidewalks and Crosswalks -436.00 Storm Sewers and Drains 12,573 437.00 Repairs of T cols and Machinery . 438.00 Maintenance and Repairs of Roads and Bridges

6,269 439.00 Construction and Rebuildino Proiects 236,776

l!ot f l~u ~ - lillJ}l:Ways-anff s~eets• '';., :~ l,i,' ·'~· " ~_..~ <$~ .

,·.1 :,q:, .. ' · '' ...... .:. .ilfu928. g .. ~ ~.-. .}'l . "" -$r ......

Public Works - Other Services

440.00 Airports . 441.00 Cemeteries

442.00 Electric System . 443.00 Gas System . 444.00 Markets . 445.00 Parking . 446.00 Storm Water and Flood Control . 447.00 Transit System . 448.00 Water System

449.00 Water Transoort and Terminals . :Total Public Works - Other Services $ . $ . $ . $ .

Culture and Recreation

451.00 Culture· Recreation Administration 74,160 452.00 Participant Recreation

453.00 Spectator Recreation . 454.00 Parks 413,170 455.00 Shade Trees

1,395 456.00 Libraries 456,929 457.00 Civil and Military Celebrations . 458.00 Senior Citizens' Centers . 459.00 All Other Culture and Recreation 4,721 jT<j~al Culture and Recreatio~ $ - $ . $ - $ 950,375 . .

Community Development

461.00 Conservation of Natural Resources -462.00 Community Development and Housing . 463.00 Economic Development

46,268 464.00 Economic Opportunity . 465.00-469.00 All Other Community Development . ~~mni:uo1~~e~!iJrient

~ . ,--;:· . ~

~ ; ,;L, $, ) ill ' '" ·$1!" , '1.i~ -"• ~ . ., II'!' -.:: ,. ·s .... , ... ,·, J_ • -''Ill AQ;,268 , =·

- 14 •

DCED-CLGS-30 (09-15) 2015 MUNICIPAL ANNUAL AUDIT ANO FINANCIAL REPORT I STATEMENT OF REVENUES ANO EXPENDITURES

a(f'E.NDI.T:URES

Debt Principal short-term and long-term)

Employer Paid Benefits and Witholding Items

481.00 Employer Paid Withholding Taxes and Unemployment Compensation

482.00 Judgments and Losses

483.00 Pension/Retirement Fund Contributions

484.00 Worker Compensation Insurance

487.00 Grouo Insurance and Other Benefits

T(>~I _Employer Plll<! ~nefits and' With'hoiding Items ·1

.N .

Insurance

486.00 I insurance, Casualty, and Surety

Unclassified Operating Expenditures

488.00 Fiduciary Fund Benefits and Refunds Paid

489.00 All Other Unclassified Expenditures ...

'.Total Unclasslfied Operating Expenditures

Other Financing Uses

491.00 Refund of Prior Year Revenues

492.00 lnterfund Operating Transfers**

493.00 All Other Financina Uses

1Total Other Financing Uses

ll $

General Fund

913,253

41,646

Special Revenue (Including State

Li uid Fuels

. 9.5:t.8.9.S .$

173,767

", 1'73;76'l' $

113,311 I

- i~$

I

Ca ital Pro "ects Debt Service

. ... -. " $ ~ -

I

$ _:, _ : , :. _: ~1~1~1~1 15,000

183,824

$ 198,824 . $ " - $ - $ .

*** This amount cannot be greater than 1% of"TOTAL EXPENDITURES" in each of the funds.

- 15 -


2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT I STATEMENT OF REVENUES AND EXPENDITURES

fll)l:JGIAR\Y~fUND,

Debt Service Ente rise Internal Service

471.00 Debt Principal (short-term and Ion -term 913,253

472.00 Debt Interest short-term and long-term) 11,155 52,801

Employer Paid Benefits and Witholding Items

481 .00 Employer Paid Withholding Taxes and Unemployment Compensation .

482.00 Judgments and Losses 571,645 571,645

483.00 Pension/Retirement Fund Contributions . 484.00 Worker Compensation Insurance

173,767 487.00 Grouo Insurance and Other Benefits 8,757 8,757 iTotiil~lscQJfa°neoti's Expenditures -

< •. , . ., -. - i'$ .. $ . " . $ 580,402 :$. 754, 169 " -

486.00 Insurance, Casualty, and Surety 118,311

Unclassified Operating Expenditures

---- -488.00 Fiduciary Fund Benefits and Refunds Paid ---- - - ----- 975,567 975,567

489.00 All Other Unclassified Expenditures*** -Total Unclassified Operating Expenditures $ . $ . $ 975,567 $ 975,567

Other Financing Uses

491 .00 Refund of Prior Year Revenues 15,000 492.00 lnterfund Operating Transfers•• 81,000 264,824 493.00 All Other Financinq Uses .

~ otal Otl)er Financfng.Uses .$ 81,000 , $ . $ . $ 279,82411

$ $ 1,616'.'Zt-9 $

••• This amount cannot be greater than 1% of "TOTAL EXPENDITURES" in each of the funds.

- 16 -

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2015 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORT I STATEMENT OF CAPITAL EXPENDITURES I EMPLOYEE COMPENSATION

STATEMENT OF CAPITAL EXPENDITURES CATEGORY: Capital Purchases Capital Construction Total

Community Development -Electric -Fire -Gas System -General Government 12,820 12,820

Health -Housing -Libraries -Mass Transit -Parks 314,928 314,928

Police 48,495 48,495

Recreation -Sewer -Solid Waste -Streets/Highways 6,631 261,389 268,020

Water -Other (Please Specify) -

-----

-

-

---

!!TOTAL CAPITAL EXPENDITURES* 644,263 JI * Capital expenditures are generally considered to be those which result in additions to the value of fixed assets (land, buildings and other structures, machinery and equipment.)

EMPLOYEE COMPENSATION

Total salaries, wages, commissions, etc. paid this year

(including all employees and elected officials)**

** Use income from box 16 of the W-3 Statement

- 18 -

Documents

BOROUGH OF LANSDOWNE ANNUAL AUDIT AND FINANCIAL …