Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
4 - Supplementary Statements
. , . . ; : . . . _ . . , . ~ , ~ . „ . . . . ~ r~ , , . , , , . . , _ . , . ~ . , • . , . _ . . ~ . . . . , . , ~ . . : . • . . . , , . . . . . _ . , ; . . - :GE11i~RAt. ~'~}ND . ~ ; . , . _ : . w77te General Fi~rtd accounts for tzll bf the City's,~inan'cial resourGe~ se. re ired , , . exc 't;JEho - eP qu b~''statute:or generuHy accepied accou~ting . ~ ~ . . : ,p~zxr.~fples to biaccqunteil. for :n urtorher,~und As: ts the cdse wt'~h • 5' , -mt~st mtrni~paltt~es; th~ ~he ~eneral Fu~zd xs liirg~s7 and nio$t ~ : . impartant accdunnng entity o~the ~ioted in the statethents - tltat fv~~, tke Ge~~ral:~lG'un~,-,receiyes . : , frbne~ locat ts.folto~ved h.y ~ St~e shaned revenu.es, service - - , ch,~rges, und'other incvm.es . _ T . : , . Geheral Fund is acevu~ted for on' a madtfie.d accrual buszs - _ .Annuat: ~udgets are: aFlopted wi'th upprppriafrons lapsing at ye'ar ~ . . . , . ~ _ - . ' . ~ . , ~ . . , ~ _ , , . . . - . - . . . . l . . . , ' ' . . . . . ' . . `l i. - ' ~ _ ' . . . , , ' . . . . . ' . " . . , . ' ~ , . . . . . . , ~ , ~ . " ~ . . ~ . ~ . . , . ~ ' ~ - . ~ ~ " - , , . . . . ;l . . ~ . . '1 . . . . ' . . , . . . . ' , . . , - , . . . . . t . . ~ ' . . . . . ~ . . . . ~ . ~ ' . ' , . ' ~ . . . . . ' " . . ' ' : . , ; . ' , . . . . . . . . . ' ~ , ~ . . ~ . ' . . , ; . ; , . . . - ' . ' ' ' ' . . ~ ' . . . . . - ' . . - ' . ~ . . . . . , .Ta~.,..' . . ' ' ' ' . . . . . ' . . . . _ . . ' , ~ . ~ ~ . . . ~ " . . ' . ' . ' . " . ' ' . • ' ' ' . t ~ " . . . ' . ~ . . . . ~ . . ~ ' . ~ . - . . ' , . . . . . ~ . . ~ ' ~ . . ' . ~ . ~ . " . , . . ' . " . ' . ~ . . . ' ' . . . , . . ' ' " . . ~ . ~ ~ CITY OF i4UBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON GENERAL FUND ~ COMPARATIVE BALANCE SHEETS AS OF DECEMBER 31, 2001 AND 2000 ' ~ ASSETS: CURRENT ASSETS: CASH AND CASH EOUIVALENTS $ 16,154,833 $ 5,793,625 ~ INVESTMENT AT COST - 7,509,328 RECEIVABLES: TAXES358,867 274,000 CUSTOMER ACCOUNTS 10,763 28,459 ~ OTHER RECEIVABLES 1,176,861 1,108,673 INTERFUND RECEIVABLE 154,000 800,000 DUE FROM OTHER GOVERNMENTAL UNITS 1,215,988 1,630,550 OTHER LONG TERM CONTRACTS - 9,268 ~ ~=TA7,::ASS~TS° ND FH~R;DEB1'~S,~ ~i.9.071~12~~°, ;153;903~ LIABILITIES AND FUND BALANCES: ~ UABILITIES: CURRENT LIABILITIES: CURRENT PAYABLES $ 1,120,948 $ 1,161,343 ~ GUSTOMER DEPOSITS _ 116,206 208,983 OTHER LIABILITIES PAYABLE 1,042 137 DEFERRED REVENUE 553,715 461,163 OTHER LONGTERM LIABILITIES - 9,268 ~ DEFERRED CREDITS 74 24,637 <1'AI.§ LITtESf FUND BALANCE: ~ RESERVED FOR PETTY CASH 6,025 5,275 RESERVED FOR CONTRIBUTIONS 12,718 12,703 UNRESERVED: DESIGNATED FOR RETIREMENTS 574,315 574,315 ~ UNDESIGNATED 16 686.269 14,696,059 ~ALgFUNO;BALANC~ ~ : .t ft19. 7.279;32~ , _ 15;288352~ ° ~ 312 $ 17°;~ ~ 70,k: IABJ ~'t'IES~ u NQ BAU4[+1CES a" 5:i 03r ~ ~ . ~ ~ Page 67 ~ _ - CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ CITY OF AUBURN, WASHINGTON ' GENERAL FUND COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND ~ CHANGES IN FUND BALANCES FOR THE FISCAL YEARS ENDED DEGEMBER 31, 2001 AND 2000 ~ 2000 ~ , .y _ REVENUES: ~ TAXES $ 32,812,677 $ 30,113,140 LICENSES AND PERMITS 1,120,433 1,183,990 ~ INTERGOVERNMENTAL 2,059,441 1,743,071 CHARGES FOR SERVICES 1,502,199 1,770,058 FINES AND FORFEITS 623,427 578,838 ~ MISCELLANEOUS 1,101,953 1,094,154 EXPENDITURES: ~ CURRENT: GENERAL GOVERNMENT 4,480,244 4,403,884 SECURITY OF PERSONS AND PROPERTY 20,388,855 19,076,690 PHYSICAL ENVIRONMENT 2,386;732 1,699,020 ~ TRANS PORTATION 1,501,268 1,538,177 ECONOMIC ENVIRONMENT 904,536 1,333,050 MENTAL & PHYSICAL HEALTH 420,440 395,458 CULTURE AND RECREATION 3,574,639 3,360,753 ~ ~w $ TOfEXf,?ENDITURES" EXCESS REVENUE OVER EXPENDITUFiES 5,563,416 4,676,219 ~ OTHER FINANCING SOURCES (USES): - SALE OF GENERAL FIXED ASSETS , - 2,777 OPERATING TRANSFERS-W 797,783 1,246,763 ~ OPERATING TRANSFER-0UT (4,267,254) (2,111,200) - . ~TOTAL~OTHER~FINAIVCft~1G~SOl1RCE3~~ , ~'`~~~~~='~'3"469,4~,~m~'°~'~~~(~fi'~0 EXCESS OF REVENUES AND OTHER ~ SOURCES OVER EXPENDITURES 2,093,945 3,814,559 FUND BALANCES AT BEGINNING OF YEAR 15,288,352 11,602,793 ~ RESIDUAL EQUITY TRANSFERS-IN (OUT) (102,970) (129,000) ~~`~,~,B.,_AiJ1NCESsAT=END'3~F~YEAfl ' ~ ~ ~ Page 68 ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS CITY OF AUBURN, WASHINGTON GENERAL FUND ~ COMPARATIVE-STATEMENTS OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE FISCAL YEARS ENDED DECEMBER 31, 2001 AND 2000 ~ Page 1 of 2 . : ~ z^ yx,s, s;~:; ,i 'Ks~","~Y *Y'~ '~rw„~~'~ ac~X~*~d?~'~~ ~`L'-a "~~~~w~~'k+~ .e.,, . ~ +•~',a'.. ^k yt, . "'dw~.... ,mk~Zam _...:C.okA°..+F~`.i'~ ...i,...~z- ~i^'...:.t?.s..~~~ .•&n~L~ i^£Z~i.~~~5''.eN..56n~b1~'n-3.;.~.~~~AV.'., Y ...ti REVENUES: ~ TAXES: GE,NERAL PROPERTY TAXES $10,676,000 $11,016,171 $ 340,171 $ 10,209,181 SALES AND USE TAXES 12,689,500 13,467,184 777,684 13,376,907 ~ INTERFUND TAXES 980,400 1,016,366 35,966 972,327 BUSINESS TAXES 4,588,400 6,143,060 1,554,660 4,704,155 EXCISE TAXES 844,000 1,169,896 325,896 850,570 LICENSES AND PERMITS 858,700 1,120,433 261,733 1,183,990 ~ INTERGOVERNMENTAL 1,716,892 2,059,441 342,549 1,743,071 CHARGES FOR SERVICES 1,326,500 1,502,199 175,699 1;770,058' FINES AND FORFEITS 565,800 623,427 57,627 578,838 MISCELLANEOUS 692,800 1,101,953 409,153 1,094,154 ~ TO'fA , 25N---bffS 138;° EXPENDITURES: ~ CURRENT: GENERALGOVERNMENT: MAYOR AND COUNCIL 289,300 258,279 31,021 239,289 PERSON N EL 1,588,743 1,420,590 168,153 1,508,685 FINANCE 3,019,100 1,923,006 1,096,094 1,813,935 ~ ~ CITY ATTORNEY 957,100 878,369 78,731 841,05 ~ T O 7' A L:: E A A L G f O V E R t+ 1 N 1 E i ti 1 T a: ~a~ 8 5' 4~'.. 4 3 s` 4;48p 2 4~ 1~ 5 7 3~ 9 9~ 4~ , ~ SECURITY OF PERSONS AND PROPERTY: POLICE 12,549,376 11,609,742 939,634 10,778,517 FIRE 7,874,000 7,517,310 356,690 6,989,026 FUBUC WORKS 1,486,100 1,261,803 224,297 1,309,147 NTOTAI. ; E~~' ~~LT~Y U ERSONS~ANQ t~b n~ r ;G a~ 3.~ ,r . .FF~OF?~ ~2~ 908'47 ~20,388_;855,~ 520 &2~b 8~~0 PHYSICAL ENVIRONMENT: PUBLIC WORKS 2,580,400 2,386,732 193,668 1,699 020 i(TRANSPORTATION: ~ STREET 1,646,100 1,501,268 144,832 1,538,177 0 v ' ~ SF~OFi7ATtOIV'.,'•~.. ECONOMIC ENVIRONMENT: ~ PLANNING & COMM DEVELOPMENT 1,675,700 904,536 771,164 1,333,050 ~ ~.."continued" ~ ~ - , Page 69 ~ ' CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ , GENERAL FUND COMPARATIVE STATEMENTS OF REVENUES, EXPENDITURES AND ~ CHANGES IN FUiVD BALANCES - BUDGET AND ACTUAL ~ FOR THE FISCALYEARS ENDED DECEMBER 31, 2001 AND 2000 Page 2 of 2 MENTAL & PHYSICAL HEALTH: PLANNING & COMM DEVELOPMENT 482,100 420,440 61,660 395,458 ~ . . :so~.A.,..m.,o.~.a~.~....A.wb,.-....:.... kv ; 1 c°E AtA~.+..~`»^«.., V l WY.. .<s.' e...'.....2~.~ CULTURE AND RECREATION: PARKS AND RECREATION 3,912,100 3,574,639 337,461 3,357,919 ~ UBRARY - - - _ 2,834 ~ ~"~s"`~T071~L GULTURE~RND~`RECREJ~TI~IV:, 3 912 6 1~80T` 2- EXCESS REVENUE OVER EXPENDITURES (3,121,127) 5,563,416 8,684,543 4,676,219 OTHER FINANCING SOURCES(USES): - ~ SALE OF FIXEO ASSETS - - - 2,777 OPERATING TRANSFERS-IN 822,000 797,783 (24,217) . 1,246,763 OPERATING TRANSFERS-(OUT) (4,267,254) (4,267,254) (2,111,20Q ~ 7'OTAL:OT,#1ER~FIPfANC1NG,PSUIlRGES iJSES . r;''' 3,445;254 ;~,.A.;~ 3 469 471~~,~ ~r 4 1.',~ ~ 8,61. 66D~ ~ EXCESS OF REVENUES AND OTHER SOURCES ~ OVER EXPENDITURES AND OTHER USES (6,566,381) 2,093,945 8,660,326 3,814,559 FUND BALANCES AT BEGINNING OF YEAR 15,288,352 15,288,352 - 11,602,793 RESIDUAL EQUITY TRANSFERS-IN (OUT) 152,500 (102,970) 49,530 129,000 ~ , ~~~Ft1ND B;4L/~NCE ~fl;569 S,AT=END OF~YEAR~ ~ r>,„~~ $'r;4727.9;327 a^$~'S:28g;352~ ~ ~ ~ ~ ~ Page 70 ~ , . f.. . . . . . . - . ' . ` , ' • ' _ . . . . , . . . . ' . . ' . . . . . . . , . . . . . , - - _ . . , , . . . ' ' ' . , . , . ~ ' . , . . , . . . . , . . . . . . . . . . . , . . - . . . , ~ . . . . . . , , - - . : . : . : . . . _ . . ~ . . . . . , . ' .'.a .F, . _ . . . . , , . . . SPECIA~L. ~tEVENUE FiJNDS , ~ . • Speciul :Revenue 'Funds acco.unt for : the: proceeds of speci~s reveriue sources and are.segregared rnto indivz4al;funds;toenrtir1e " 7hat ,e"~enclitures. are .made ;ezcdusiveZy }or quuli.fec~ :purposes . . - Specinl R~vv.enue : Fun+ds are accvunted far on a modi, feed accru'al , hasis. Annuat budget,~~ are ad'opted with, aPProprtataons Zapsirrg at :<Y.~ • . -.Year-end , , . . _ , . . _ , . . . . "The ~`i~? has I1~ Special Revenue Fund's. - . . The Street Fund --This: fund is. requrred by state daw to account for ` dedicated -staFe shared revenue tivhich is'anrir.uzl& transferred tn the: . ' Ge.neral Fund for street maintenance an~' operanon~. t The Artenal. 5tree# Fund - This fund; ts supported liy the Stdte's , r - -orie ha~f cent gas.tax arid is used for mujor street:constructfon . , . , . Hotel/Motel:Tax Fund - Zhis fund wns credted to account for 1Jze . ` If . : ~ otel/tYllited Taxes levied to' suppart Gity tou'rist promotion. . Drug Forfeiture Fund - Money seiied and forfefted from drug ~ , actavitjt isdepnsited' in this And to,be _ used exclusively for drug. investigation: and enforcement. . , , ' ' . - . . . = ` , I.oeal Law - Enfor.cement Block Grunt .7. Accounts for police vvertime relating to .community briented Folicing. . : . The Housing and CommunityDevelapment Fund - Accounts fvr ' - projects associated with the Community. Deuelopment &lock.Grant , . . Program: . , The Recreational.Trails Fu'nd - Created -fvr th.e purpose of trarl , . development. This is .a, tax=supported fund . . . , . . , , . ' ?'he 'Businev.s Improvement Area Fund Accounts for special assessments on dawntown merchants for ongoing services and for : . improuements made to the downtown area. : The Cumulative Reserve Fund `Creafed for the.purpose of. . revenue staltilization for future operations. - . . ~ 1986 Parks and, Street Improvements = This accounts for the, ' remainderof delinguent taxes to b,e collected on a voter approved; ",bond issue, which was used to constiuct the Game Farm Park, 3he.. < Isaac Evans 'Park, and to widen, oyerlay. and construct various streets in.the Gity. All outstanding bonds in this issue have been. ~ retired. Mitigation FeesAceounfs for the receipt of contracted ' mitigation fees for streets and fire service. ! . . . , . . " , - , . . . . . . . j. _ . ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ t ~ ~ ' r ~ ~ ~ , Page 71 CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ CITY OF AUBURN, WASHINGTON SPECIAL REVENUE FUNDS ~ COMBINING BALANCE SHEET AS OF DECEMBER 31, 2001 WITH COMPARATIVETOTALS FOR DECEMBER 31, 2000 Page 1 of 2 ~ ~._~g „~,s~ , ~ ~ ~ °~j °A s~ " a '~k.'~'~'~' ~`s ~T~ ( r.w"~•"~~~' L~~~ T ~ ~ T ~STREET ` , "T'~,TAX ~'FORFEiTUAE ENFOFtCEAAEM EV'E'~' ~ FN7SG 1 S: ~ CURRENT ASSETS: CASH AND CASF4 EQUIVALENTS $ 321,670 $ 2,521 $ 87,827 $ 60,131 $ 3,523 INVESTMENTS AT COST - - - - - RECEIVABLES: ~ TAXES - - - - - SPECIAL ASSESSMENTS: DELINQUENT - - - - - ACCRUEDINTEREST - ' ~ DUE FROM OTHER GOVERNMENTAL UNITS 2,440,052 - 245,440 Aism31 $~~`~`~248;963' LIABILITIES AND FUND BALANCES: ~ LIABILITIES: CURRENT LIABIUTIES: CURRENT PAYABLES $ 383,198 $ - $ 4,486 $ - $ 81300 INTEFIFUND PAYABLE - - - - 154,000 ~ DUE TO OTHER GOVERNMENTAL UNITS - - - - - OTHER LIABILITIES PAYABLE 19,224 - - - - DEFERRED REVENUE - - - 8,128 ~O;GAI: LI/16tC.ITiIES>• ~ , -<r~. ' a ~ o; , ,~t ~~q,zqg~ ; ~ ~ -~~k ~~:•l~ ~ FUND BALANCES: FUND BALANCE: UNRESERVED: ~ DESIGNATED FOR AAITIGATION - - - - - UNDESIGNATED 2,359,300 2,521 83,341 60,131 5,535 t3TAL;fUND'BA~AIVCE.S ' ~ _ _ _ ~ ~ ~ ~ ~ Page 72 ~ ~ GITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ Page 2 of 2 X ~r ~~~`xT0'TALS~ .w RECREA~ION &~IMPR01/EMEIYT CUMlliAT9NE~ D~S7~EE~1"~ ~MITtGATIQN ~ ~ IeABEA ~~iESEi~UE 'lMP~OU~MENT FE~S ~~1 ~ ~2~00~ ~ ~ $ 16,077 $ 111,740 $ 4,166,351 $ 59,176 $ 1,084,316 $ 5,913,332 $ 4,801,272 ~ - - - - - - 1,790,555 - - - 1,093 - 1,093 1,189 ~ . - 44,791 - - - 44,791 21,275 2,149 2,149 8,198 - - - - - 2,685.492 3.887.020 166357~:' $~:fi0~69~31;084916:~~~'~,~$~8;546;8 ~q~'$,1.U;5b9;5t19~~ ~ 5,126 $ 5,442 $ - $ _ $ 17,500 $ 497,052 $ 1,815,902 154,000 800,000 - - - - - - 63,000 ~ - - 19,224 221,155 46,940 1,093 56,161 38,790 ~ - - - - 994,803 994,803 330,718 ~ 10,951 106,298 4,166,351 59 176 72,013 6,925,617 7,239,944 06,^~98- ~4,166`351`. 59°°~~6 ` 1;066;81f 7,820;420 ~`~':5lD;b762~ d ~;~~~~~son~ ~~so2ss~ ~i> ;ai" ~ ~ ~ ~ Page 73 ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ GTY OF AUBUW WASHINGTON ~ ALL SPEGAL REVEPIUE FUlm6 OOMBIMNG STATEMENT OF RE1/BAJES, BPBMMJRES AND GiANGES IN FUIm BJIL.ANCES FOR THE FI9CAL YEAR OVVDm DECEfVBER 31, 2001 ~ WITN COWARATIVE TOTALS FOR THE FlSCAL YEAR BVDED DECEhOEA 31, 2000 Page 1 of 2 w ~ ~ t ~l`wv" . ~ 3 .~-~r ~y y 1"1GrGNYGel. . TAXES GENERAL PROPERTY TAXES $ - $ - $ - $ - $ - $ - ~ BUSIIVESSJWFidVEIVENff AREATAXES - - - - - PENALl1ES ANID IIJTEF1ESfS TAXES - - - - - - f-10TE1JW10TEL DCQSE TAX - - 2,521 - - ~ ~ IM'EFICO/ERVNENfAL 636,783 13,850.338 - - 51,434 546,655 aHARGES wR SERnncES - 77,097 - - - - MSALANEOUS 25,062 - 44,656 1,216 ' DPENDrRJRES: CURREN7: ~ SECURITY OF PEFISOIVS & PFlOPERTY - - - 24,186 46,366 - TRANSPORTAl1QIV - 16517,948 - - - - ECONONACS ENMRONNI3,ff - - - 54Z169 CULTURAL ANID AEGREAl10N - - - - 2TOTA~ IXCESS RE1/EMJE dVER D(PQVDITURFS 635.783 (2.566.461) 2,521 20.469 8+M4 4'486 ~ OTFER RNf1NCING SOIRCES (lSES): OPERATINGTHANSFERSIN - 1,842,000 - - 10:454 ~ OPERAl1NGTRANSFERS(q.Jn (635, - - - - - ~ALt3TFiH3iiPUWC~NGUS'~s IXCESS OF REVBNl1ES OVER ' DPEImITUFESANID01'HEF1USES - (723„461) 2,521 20,469 16,738 4,486 RJIm BALAMCES AT BEGINNING OF YEAR - Z993,173 - 62,872 43,393 1,049 FESIDUAL EQUfTY TRANSFER-IN 89,588 - - - , ~ ~ ~ Page 74 ~ ' CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ Page 2 of 2 "~~y,~,~~e+"d~arC `~B'~~ `~~~REGREA~'101+1"~FMPRC?VEMEMT~CUNIULA7'NE""~AND STREET ° M LS , ITIGATION~ s•Ms~=~ "FTTC?TA ~ ~ r~ i ~ ,~k `~A Y RESERYIE IMPRO E E ~ ~ m ~ s 92 $ 92 $ c1,521, 44,660 44,660 78,265 - - - - - - 113 ~ - - - - 2,521 - 1,357 15,085,567 12,556,081 - - - - 708,884 785,971 377,551 784 4;870 226,079 2,435 27,214 332,315 286,917 ,xx~t~?„~52Ydz; ~ - - - - - 70.552 97,520 . - - ' - - - 16,517,948 11,226,512 - 67,781 - 609,950 680,714 9,177 - - 9.177 2,293 ~ (7,036) (18,251) 226,079 2,527 736,098 (956,501) 1,290,367 ~ - 1,852,454 2,705,859 (635,783) 746,363 , (7,036) (18,251) 226,079 2,527 736,098 260,170 3,249,863 ~ 17,987 124,549 3,940,272 56,649 330,718 7,570 662 4,320,799 89,588 7,66 ` ,9~20~:4 , $;~~7„57U~662~ ~ ~ ~ Page 75 ' CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ CITY OF AUBURN, WASHINGTON SPECIAL REVENUE FUNDS ~ COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WJTH COMPARATIVE ACTUAL AMOUNTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ~ Page 1 of 6 RIANCE ~ REVENUES: ~ TAXES: GENERAL PROPERTY TAXES $ - $ - $ - $ - $ - $ - BUSINESS IMPROVEMENT AREA TAXES - - - - - - HOTEUMOTEL EXCISE TAX - - - - - - ~ PENALTIES AND INTEREST-TAXES - - - - - - INTERGOVERNMENTAL 660,000 635,783 (24,217) 18,891,000 13,850,338 (5,040,662) CHARGES FOR SERVICES 77,087 77,087 MISCELLANEOUS 25,062 25,062 ;OTAt~RE1/EfVUEa= ~ ~-6fi0 OpO~~=~s 635 783`~ . T f24° 1 ` 18$91~:U~F ~~i3~852~4$~! ,~`936~'51:3 ` EXPENDITURES: ~ CURRENT: GENERALGOVERNMENT - - - - - SECURITY OF PERSONS & PROPERTY - - - - - - TRANSPORTATION - - - 20,907,000 16,517,948 4,389,052 ~ ECONOMIC ENVIRONMENT - - - - - - CULTURE AND RECREATION - - - - - - EXCESS REVENUE OVER EXPENDITURES 660,000 635,783 ~ (24,217) (2,016,000) (2,565,461) (549,461) ~ OTHER FINANCING (USES): ~ SALE OF FIXED ASSETS - - - - - - OPERATING TRANSFERS-IN - - - 1,925,000 1,842,000 (83,000) OPERATING TRANSFERS-(OUT) 660,000 635,783 24,217 - - - A~THER/FINANGIN~':l"ISES >.:VR~5''000~' ' ~ 83't100 ' EXCESS OF REVENUES OVER EXPENDITURES AND OTHER USES - - - (91,000) (723,461) (632,461) FUND BALANCES AT BEGINNING OF YEAR - - 2,993,100 2,993,173 73 ~ RESIDUAL EQUITY TRANSFER-IN - - - - 89,588 89,588 YEi4R M FIJND BA,ANCES= T ENDaOF $42:8~. ~ ~ ~ ~ ~ Page 76 ~ ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ Page 2 of 6 ~"~im"X ~„,'?.w;v~"c~`. »^'S... r s ri~~ ARI~~ 3~ ~ ~s ~ ~ t ~ .~^~~'x ~'s~* ~"•~s, ' ~~BUDGET~~ A CTUAL~ (U~F~V yOAABIE) r ,~~~~BU~D,GET"~„~ ~AC'RLI~ ~'2``~~~,,{17NFAVO~R~ABI".~y~~'~ $ ~ - 2,521 2,521 ~ - - ~ - 10,400 44,655 34 255y X'bzo S'd'"~"?< ;r. .Att.Ni °u~~.~'~.~s'.a.~ia.L.,,...,,,.~.:.s.:✓'.'4w`rs"~~i. ~ CJ~7 2r000 2,000 - - - - - - - 34,600 24,186 10,414 ~ - - - - - - m , ~a •=q;g ; z;" .r. s~ : s ~q'p° w 'dn ^r~~r~^w , - 2,521 2,521 (26,200) 20,469 46,669 ! ' - - - - - , ~ x"~`~~~ ,~sz°W ~~~r;.~•, ~~t~`~.~"-,. s ~ ~ . ~ - 2,521 2,521 (26,200) 20,469 46,669 ~ - - _ 62,800 62.872 72 ~ "continued" ~ ~ 1 Page 77 CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS , ~ CITY OF AUBURN, WASHINGTON ' SPECIAL REVENUE FUND6 COMBINING STATEMENT OF REVENUES, DCPENDITURES AMD CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR TFiE FISCAL YEAR ENDED DECEMBER 31, 2001 ~ WITH COMPARATIVE ACTUAL AMOUNTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 Page 3 of 6 ~ ~ f ~ " ~ ~;BIJDLa~T AC7UAL~~(UNFAV~C~A~.E)~ ~'~BLIDGEf ACTUAI.; ~(lAdFcAVG~81~;~' REVENUES: ~ TAXES: GENERAL PROPERTY TAXES $ - $ - $ - $ - $ - $ - BUSINESSIMPROVEMEPlTAREATAXES - - - - - - ~ HOTEUMOI'EL IXGSE TAX - - - - - PENALIIES AND INTEREST-TAXES - - - - - - IPlTERGOVERNMENTAL 51,434 51,434 - 600,700 546,655 (54 045) ~ CHARGES FOR SERVICES - - - - - - MISCELI.ANEOUS 2,300 1216 (1,084) EXPENDITIJRES: ~ CURRENT: GENERAL GOVERNMENT - - - - - - SECURITY OF PERSONS & PROPERTY 56,147 46,366 9,781 - - - ~ TRANSPORTATION - - - - - - ECONOMIC ENVIRONMENT - - - 600,700 542.165 58,531 CULTURE AND RECREATION - ~e€~" ~TQT'AL.EXI~ENDITlIF3ES ; 1,47~~=..46;366 9`781, ~ IXCESS REVENUE OVER EXPENDITURES (2,413) 6,284 8,697 - 4,486 . 4,486 OTHER FlNANqNG SOURCES (USES): ~ SALE OF FIXED ASSETS - - - - - - OPERATING TRANSFERS-IN 10,454 10,454 - - - - OPERATING TRANSFERS-(OUI) _ I EXCESS OFAEVENUES AND OTHER SOURCES OVER D(PENDITURES AND OTHER USES 8,041 16,738 8,697 - 4,486 4,486 FUND BALANCES AT BEGINMNG OF YEAR 43,300 43,393 93 1,100 1,049 (51 ~ ) RESIDUALEQUITYTRANSFER-IN - - - - «~~FUND BAI.ANCES AT fIVD ~ YEAR'~ f~ ~,51,34a ~ f ~ 60;131 ~ ~ ~ a ~ ~ ~ - ~ 790 ~ ~ ~ Page 78 ~ ~ CITY OF AUBURN• 2001 CAFR FINANCIAL STATEMENTS ~ ~ Page 4 of 6 ~ . i~'~ ~„&~,~y ,~e.;. ~ . '~~Y+•`"s a r k ,~d& ae -'v~~~ v~~,'~°"~~"~. 'k _ ~ 'r'~ 1~~~~^xL ,'~'V,7 ~RECflER~IONAL TAI~1 Bt1SINESS,IMPR01tEMENT~Af3EA'~ ~ ,€a ~ ~ ° •~t~` ~ y ~u ~ wNCE ~ ~ < 1AYO~18Cg*~~~"~ A1~ ~ (UWFA~JORAB ~~yf ~ BUOGET (U -~Aa/OfiAB~'~ ~ BUDGET~~'c~~1~:- r, . ~ 70,000 44,660 (25,340) - - - 100 - (100) 1,300 1,357 57 - - - - 784 784 5,000 4,870 130 v,.'~~m".~ ~ k~ . ~ ~ - - - - - - - - - 84,300 67,781 16,519 ~ 15,700 9177 6,523 - - ~`"N~4,~p~`. y .4~.~~ (14,400) (7,036) 7,364 (9,200) (18,251) (9,051) ~ , (14,400) (7,036) 7,364 (9,200) (18,251) (9,051) 17,900 17,987 87 124,500 124,549 49 ;4b1 ~~$~1~1,'5;~300:~, ~ `continued' ~ ~ . ' Page 79 CITY OF AUBURN• 2001 CAFR FINANCIAL STATEMENTS ' ~ CITY OF AUBURN, WASHINGTON SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND ~ CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE ACTUAL AMOUNTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ~ Page 5 of 6 CUMULATNE RESERVE Fl1t~VE1 86 S STREEf IMPROVEMENT ~ . ~'°r~'~'.~"'dz~-~ ~ ,Y 4. 2p VARtANCE VARIANCE fFAVOR4g1.F ~ $ r rBUDGEI', (UNFAVORABL.Q ~ t ,$UQGE~'~ AG?iIAL~ ~ (UNFAV ORABLE} F~ REVENUES: TAXES: GENERAL PROPERTY TAXES $ - $ - $ - $ - $ 92 $ 92 ~ BUSINESS IMPROVEMENT AREA TAXES - - - - - - HOTEUMOTEL EXCISE TAX - - - PENALTIES AND INTEREST-TAXES - - - - - - INTERGOVERNMENTAL - - - - - - ~ CHARGES FOR SERVICES - - - - - ' MISCELLANEOUS 200,000 226,079 26,079 2,435 2,435 ~ ~w~VENUES. ~ • nM r Mt ~tf - rrif ~ s ~ D(PENDITURES: CURRENT: GENERAL GOVERNMENT - - - - - ` ' SECURITY OF PERSONS & PROPERTY - - - - - - TRANSPORTATION - - - - - - ECONOMIC ENVIRONMENT - - - - - CULTURE AND RECREATION - 55,200 - 55,200 ~ ~ 'a~:~''t0 TAM EXCESS REVENUE OVER EXPENDITURES 200,000 226,079 26,079 (55,200) 2,527 57,727 ' OTHER FlNANqNG (USES): SALE OF FlXED ASSETS - - - - - - OPERATING TRANSFERS-IN - - - t OPERATING TRANSFERS-(Olln - - cpr - Y~.. ~~.I:V,. ~°V Iif.lGf•Yr11YA1`iVlIY~73t'~r `"`7`o...i Y*.e ! p'{''~ci ` a5. 7"n,.~ q,,. .""h~'i. Y" ,<r~", 1LYa ,-y"+'.~ 3 w~``~ ~.`.w~, '~;'35 , . EXCESS OF REVENUES OVER t EXPENDITURES AND OTHER USES 200,000 226,079 26,079 (55,200) 2,527 57,727 FUND BALANCES AT BEGINNING OF YEAR 3,940,200 3,940,272 72 56,600 56,649 49 RESIDUAL EQUITY TRANSFER-IN - - ' S `ra^' nz, ~.;~~FUNQsBAI.ANt~`ATEND;OF'YEAR i I 1 Page 80 ' i CITY OF AUBURN• 2001 CAFR FINANCIAL STATEMENTS I' ~ Page 6 of 6 , ,<g " s ~a '~'r a ~ ' s~ ~,~r~ze u ✓ s W-~,~~~;r~ r,~~BUDG~T Al~:~~~(UNFAVORABL~Ej BU~ET ~ AC,TUAL ~ ( NFAV. ACTt~AL, ~ K 92 $ 92 $ (1,521) 70,000 44,660 (25,340) 78,265 - 2,521 2,521 - - - - 100 - (100) 113 1 - - - 20,204,434 15,085,567 (5,118,867) 12,556,081 72,000 708,884 636,884 72,000 785,971 713,971 377,551 500 27,214 26,714 218,200 332,315 114,115 286,917 608 663`•'598 313, 2,000 $ - 2,000 - 90,747 70,552 20,195 97,520 - - - 20,907,000 16,517,948 4,389,052 11,226,512 ~ ~ - - 685,000 609,950 75,050 680,714 70,900 9177 61;723 2,293 : 72,500 736,098 663,598 (1,190,913) (956,501) 234,412 1,290,367 ~ ~ - - 1,935 454 1,852,454 (83,000) 2,705 859 660 000 (635,783) 24,217 746,363 496 ~ 72,500 736,098 663,598 84,541 260,170 175,629 3,249,863 330,700 330,718 18 7,570,200 7,570,662 462 4,320,799 , - - - 89,588 89,588 - U 403~;2 '6638 , ~ =t .0 INE'~'i4~741°- ~ ~$~~7 820~420 s 7,.<;57,~;662 ~ ~ 1 Page 81 CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ' , ~ ~ ' ~ ~ ' ~rwrr~ ~ ~ r ~ ~ r ~ ~ ~ Page 82 ' ~ • . ' ~ . , ~ ~ . . . . • . ' . . : ~ - ~ . ~ I ~ , . . . ' ~ " - . ' ~ . . . . . ~ . ~ . . . ; . . . . , , . . , , . . . . , . ~ . , ~ r-- . ~ ~ . . . . . . . . . ' ' . ' . ~ , I ~ . ' . . . . . . . ~ ' , D EBT SERVICE FUNDS . , . - - . Debt,:Servree Funds Qccount far p zcts!`o,~'pnnctpal ~arudtnterest . . ~ : a~~rtrte on general obligwinn afzd special assessrrient lor1 g-serm deb~:. The:,: ~ Ciry :o,~'Aulittrh has ane : outstand:ng'gigri,eral rrhlig~on issue~, ctnd riv.v sgecial.assessment; funds. , . ~ _ . The I998 _Genera~l Obligat~wn Labrary $onds ` Accounts f~or debt ~ serviee on rz rcncil apgroved bond; r..~sutv • fnance, in. - . ~ 1 = ' = con utt~on~,wrth 'Kzrc8 Coun , . ty,.thQ cbnstructzori of a nev libr`a;ry ln..; , .7 . , the City. . 7'h~e: L.I.D. Gucrrantee Fund This fund provid.es nancial- , security for-o9tstanding.L I.D: Bands and spe'cial asse.ssment.debt. ; , • Speciat Asse~sment Debt Fund Aecounts'. for ihe Special ' . • Assess»tent. °collections and debt- serviee : payments for aZI IoGal ; - ~ , ' cmpr.ouerrient districZs locat'ed wathtn~the Cixy : , _ ~ , , - ~ ~ = ~ . . , , . , t . - _ " ; . ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON DEBT SERVICE FUNDS ~ COMBINING BALANCE SHEET AS OF DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR DECEMBER 31, 2000 ~ . xrs~'~ . sw nz ~ y~- ~z~~a .r - ~y» ~,~.t ~ ~ a ~ R USRAiRY°~ .I: X.51 ~ dT~ ~ UAHANTEE~. ASSESSMEN~S~Y~'~;~~ 2401 E., m ~ ~ ASSETS: CURRENT ASSETS: CASH AND CASH EGIUIVALENTS $ 63,660 $1,781,537 $ 85,960 $ 1,931,157 $ 1,925,501 ~ DEPOSITS WITH FISCAL AGENT - - 45,000 45,000 42,800 INVESTMENTS AT COST RECEIVABLES: TAXES - 32 - 32 38 ~ SPECIAL ASSESSMENTS CURRENT _ - 9,400 DELINQUENT - - 108,584 108,584 111,978 DEFERRED - - 725,265 725,265 926,731 ~ ACCRUED INTEREST - - 109,686 109,686 112,919 ACCRUED INTEREST & DIVIDEND . 569 ,,.~<$TOTAl:AS~ETS`~ ,,DC7T#fER~DEBIT& ~$__~~i,660~~ $1,78~~ ~ LIABILITIES AND FUND BALANCES: LIABILITtES: ~ CURRENT LIABILITIES: _ CURRENT PAYABLES $ $ 301 $ $ 301 $ 302 MATURED BONDS PAYABLE 45,000 45,000 40,000 MATURED INTEREST PAYABLE - - - - 2;800 , INTERFUND PAYABLE - - 7,056 7,056 14,112. LONG-TERM BONDS PAYABLE: DEFERRED REVENUE - 32 943,535 943,567 1,265,062 , fUND BALANCE: RESERVED FOR DEBT SERVICE 63,660 - 78,904 142,564 88,421 RESERVED FOR LID GUARANTEE - 1,781;236 - 1,781,236 1,718,670 ~ OTAL ~ D EQUI'F~ ~~.~z~~ ~ ZipiA~,~ L.~CES 52110. $~2~919,724 ~ . 3,929,367~ ~ ~ ~ t Page 83 ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDRURES ANlD ~ CHANGES IN FUND BALANCES FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ~ ~L~~~~~.~~'`~~, ~~~~BaVDDE6T~ GUARAtYTEE ~ASSESSAAEMS 1 2000 ~ REVENUE: ~ TAXES $ - $ 6 $ - $ 6 $ 10 SPECIAL ASSESSMENTS 302,290 302,290 73,517 MISCEGLANEOUS 6,898 75217 77,795 159;910 185,498 'F MY!80 ~S ` 4G2;206259;'~5~. ~ ~2 9 EXPENDITURES: DEBT SERVICE: PRINCIPAL RETIREMENT 140,000 - 275,000 415,000 250,000 ~ IIVTEREST & FISCAL CHARGES 166,790 1,023 59,484 227,297 _204,500 EXCESS REVENUE OVER EXPENDITURES (299,892) 74,200 45,601 (180,091) (195,475) ~ OTHER FlNANCING SOURCES(USES): OPERATING TRANSFER IN 306,800 5,000 311,800 307,200 ~ OPERATING TRANSFER OUT (15,000) - (15,000) 510,400 'fQTA bVFINANqNG Sf k1Rt~S/ USES ~ 306 8W 15;000'~ : ~ 5~p~0~ " v ~ rc"296 800~ "~7 ~ EXCESS OF REVENUES AND OTHER SOURCES ~ OVER DPEDITURES AND OTHER USES 6,908 59,200 50,601 116,709 (398,675) FUND BALANCE AT BEGINNING OF YEAR 56,752 1,718,670 31,669 1,807,091 2,205,766 ~ RESIDUAL EQUITY TRANSFER-IN - 3,366 - 3,366 - RESIDUAL EQUITY TRANSFER-(OUT) - - 3.366 3,366 - FUNDr 'BAi~ii4WGE~A ~ ~ . - ~ ~ ~ Page 84 ~ , r~ ~ . . , . . . ' . ~ - . , . _ ~ , , y~ , • . . . " . . . . . . ~ . : . . . . , . . . . . . . . . . . . . ~ " - . • . " . ~ . . ~ _ , CAPTTAL PROJECTS FUND~ ; . . . . . . ~ Caprtal ~',roje~ts.~Fic~c~s.:.a~count for.:t.~ie City ofAuburr~`s nancial~,: . ; resources used, f'ax th,e.~ acquisition or cQUStru~on, of ~m4j6r non- propne~ary cr{inital facilities: Auliurn has three Capital :Pxo,jects; ~ Funds: . ~ ~ . . , , , ~ . , . . . ~ , i . e.--1F~''un~cr~pal ~ P'arlr Co~tructton Fund Accounts fo'r parTe „ _ . elated co ,n~truction ackv~ty: , , ' ~ • ~ ` , ' ~ ' - ` ~ Ca~ital J~iprovement Ptajeets Fund - Accounts for re~zodeling the Ctty Ha!Il 14nnec and s6-ee6 and p4rks; ponstnuction projects: , . ; ; ~ . , , - . ' : . ' 1998 ,Ltlirary ~'onstruchofl - Tliis., fcnd accaunts for the Ctty s. ~ par#ii~n.~, f~~onstruction-;casts for.a new library . . , , . . ~ . . . , . , ` , . . . ~ • ~ , . . t " ~ - . , . v _ , . • . ~ . . . r. ~ . . ~ ; - ~ . ~ . . , . . . ' . ' . . . . . . . . . . ' . . ' ' ~ ' ~ , , - . . . . : ' ~ ' . ~ . . . . . . ~ . . . , . _ ~ ~ . . : . ; . , , , . . . . . . ~ . _ . ' , . . ~ . . ' I - . ~ ~ . a~ ~1.. . . • , ' . ~ . . . , ~ . ~ ~ ' ~ ~ - , ~ - ~ ' ~ - , ~ ~ t' ~ ~ ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET AS OF DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR DECEMBER 31, 2000 R~~ r ~ ~ ~ ~ ~ ~,~►~nvraPnL c~a. ~ ~ ~ ' ~`~~r~u.~ ~ trkq~tiC,~ON~PPaJECT~, . . ~ a /1SSETS:: CURRENT ASSEfS: ~ CASH AND CASH EG11.11VALENTS $ 146,537 $ 11,733.554 $ 92,543 $ - $ 11.972.634 $ 9,575,966 INVESTMENT AT COST 1.001,250 RECEIVABLES: CUSTOMER ACCOUNTS 5,000 - - - 5,000 - ~ DUE FROAA OTHER GOVERNMENTAL UNff$ - 268 268 95,599 'Tt77ALASSET'S~GTHMQG17'S ~ ~<~5$~i ~'f51;537 $~,.1i:ff47;9Q2,. $~10,6748.15.~ LJABILJ7IES AND FUND BN.NVCES: ~ LIABIUTIES: CURRENT LIABILITIES: CUBRENT PAYABLES $ 17,00.3 $ 11.742 $ - - $ 28,745 $ 268,529 OTHER UABIUTIES PAYABLE - - - - 278 ~,~...745. ~ FUND BALANCE: ~ UNRESERVED UNDESIGNATED 134,534 11,722,080 92,543 11 949157 10 404.008 04U4~ ~ ~ ~ ALL~~ ~ ~ ~ ~ ~ ~ ~ ~ Page 85 CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ - CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENtDITURES AND ~ CHANGES IN FUND BALANCES FOR THE FlSCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ~ _ ~u✓., W,r- , `"'KS' ~ -v~.~~:. s~" P c~" - ~`l r~~~ `w ,`7~.5~'~." ' . ,a ~ , ~ ~N ~~+PA~~I+C~~,~ IMP~~M ,~~CIBiiARY~~~r~'ASSF.~SMENTS , ~ ~ ~ ~ , ~ OONSTRUCTi~I = ECT8°~ OONSTRlJC1~OtV UA`347 ~ ~ ~ ~ - REVENUE: ~ TAXES $ - $ 1.483,368 $ - $ - $ 1,483,368. $ 1,787,325 INTERGOVERNMEIVTAL 5,000 93,326 - - 98,326 637,565 CHARGES FOR SERVICES 25,320 25 3'LO 19,534 ~ MISCELLANEOUS 119 700 450,470 9,902 5,896 585 968 832,158_ S ~~VFAL:~. r ~4GV~~~i''~``'~~ ~w ~~L~4t`~"/ z nT:_;~~~Wwr.y5rt'~.. ~~'i3Ya'"'• °y~¢53~ 2Kd ;44~c. ~ ✓ :q~ ~ i~~ . ~ EXPENDITURES: ~ CURREM: GENERAL GOVERNMENT - - - - - 235 TRANSPORTATION - - - - - 431,269 , CAPITAL OUTLAY 2,337,218 227,512 48,039 - 2,612,769 2,566.176 ~ DEBT SERVICE: IIYTEREST 8 FlSCAL CIiARGES - - - - - 19,994 , . ~w.~ r°` r~T~T~Lr . , • ~t7FiES~ . • '2,33721$ ~~~22T 512 _:~-`,~~~.~48 ~ ~,.,-w.. ~;~01 ~~674 ~ DCCESS REVENUE OVER IXPENDITURES (2,187,198) 1,799,652 (38,137) 5,896 (419,787) 256,908 07HER FlNANCING SOURCES (USES): ~ PROCEEDS OF LONGTERM DEBT - - - - - 587,827 OPERATING TRAIVSFER IN 158,000 3,150,000 - - 3,308,000 3,514,200 OPERATIIVG TRANSFER OUT - 1,042,000 158,000 - 1.200,000 4,305.859 a'° ~LTT OTAL:OTHER'. . , 0 .~SH_~:re,~ IXCESS OF REVENUE AND OTHER ~ SOURCES OVER D(PENDITURES (2,029,198) 3,907,652 (196,137) 5,896 1,688,213 53,076 FUND BALANCE AT BEGINNING OF YEAR 2,163,732 7,814,428 288,660 137,168 10,404,008 10,360,932 ~ RESIDUAL E{2UIlY TRANSFER-(OU'T) - - - 143.064 143.064 - ' FUND BALARM1KK~fiATEf~~ ~s . . 1;722, '92,543~'~~$~ . 9~49 ~ $~10 ~ OC18 1~ A49~,'A, 57 ~ - ~ ~ ~ ~ . ~ Page 86 ~ . , , , . . . . , _ . . . . . , , ~ . ~ . - . . . . , ~ ~ . , . , . ~ . . . . " ' . . . . , . . . _ ~ ~ . ~ . . . ~ . - . . . . . . . . : . • , • - . . - . ~ . . ~ - El~i3'E~CPRISE F~JNI)S . ~ : : - ~ . - - . t , ~ . ~ ` : ~ ~ie ~zty's ~Enterpres~ Funds• .accouti# fior' t& Crty vf .9ubuWs . ;mutzicipal operations, ,whtchar~; primaril~ ~;fnan chazg.es `.Lnterprise Fund.~are self.-sutirting a~rd use the' accrual l. ~ mefhod af accvting Au~iuin has, seven 'E prisE ntez . , . . , _ , , , _ . T'he W~tter lund ' ~Accounts for all mamrenanee, qonsxruictivnand - -'c~ebf service.-requirements izssociatecl.with #he ~vater,Fyst~m ` Sewer ~u~tat = ~lccounts ; or rriaintettdreee, constnicno .f . n4 and . ~ ~debt r~gui.'r~erreent,sfor-Au~iuiaa's San~'tary Sei~ier Spst~err~s. : , . . - ~ . . . , ; . ~ ; 7'~t~e Storm Dhrtutdge Fund ~ :Accaunts for The rieazntenance' '.constr-tic#aan'of Aubur,n's`Storm; Drairtage ~ 4 . . . . . . . . ' .The SoZtd Wasteuita~ - `Garbage .cnllecfion seivices for the Cisy ` - ~ are aceaaented in,thls fu$uppnYt,ed almost,entirely ~y. gur.b age codlection ~`'eres Ezpenses include payment ~to the ~tty's garliage 7 , , ~ ; . , . , :.contractor an.d'vther.service~charges. ~.The Airgort ; ~Fund - ~Provides aecounting. cnfoimatiore of : the. , , . ~ . Munici a l A t or"t Sor~rce"s o i ncflme ``~uburn - or the, ~nd,are . P.. ~rP . . .fu leases, `•rentals, fuel charges, 'jnvest~nent interest, :and grant fun. ~ding . : . _ . : _ . , . , . . - ' ' . ~ . _ , ' ' ~ . . . . ~ . . . ' . ' . . . . . ~ , The Cemefery, , Fund - Accounts . for Mountain_ ~ View . ~'emetery's ~ . : operattbns: . . . . . . ~ The Golf Course,.Fund. - Accounts for, services, mair~tenance; ;dnd aperations associated wifh the AuBurn hlt~nicipal.Golf.Cburse: ~ ~ . ~ ~ _ ~ = . . • - ° . , _ , . . . - - ~ , ~ r,ITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ ~ ~ ~ ~ y:•~~ a . U ~ { ~ a , L .d~` ~q y. ~ t Q ry~ ~R R~~ ~ • a Ma r nS ~ ~ ~ Page 87 CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ ENTERPRISE FUNDS COMBINING BALANCE SHEET AS OF DECEMBER 31, 2001 ~ WITH COMPARATIVE TOTALS FOR DECEMBER 31, 2000 Page 1 of 2 k Y~~ . ' ~t • R ° . . ~ WATER ~ h3EWER.~ AC?EiAtNA~C`aE. ASSETS: CURRENT ASSETS: CASH AND CASH EQUIVALENTS $ 1,115,857 $ 6,613,126 $ 1,797,506 INVESTMENTS AT COST - - - ~ RECEIVABLES: CUSTOMER ACCOUNTS 865,857 1,592,820 956,763 OTHER RECEIVABLES - - 7,029 INTERFUND RECEIVABLE 7,056 - - ~ DUE FEiOM OTHER GOVERNMENTAL UNIT - - - INVENTORIES 91,367 2,062 5,751 PREPAID & OTHER CURRENT ASSETS - - - ~ ADVANCES TO OTHER FUNDS - - - RESTRICTED ASSETS: CASH 6,768,207 663,926 2,901,601 LONC-TERM CONTRACTS AND NOTES - 2,130,900 - ~ FIXED ASSETS, NET OF DEPRECIATION 46,052,569 25,114,504 27,912,829 DEFERRED CHARGES 97,769 - 41,851 !54; 98; 1~ j ~ LIABILITIES, EQUITIES & OTHER CREDITS: ~ LIABILITIES: CURRENT LIABILITIES: CURRENT PAYABLES $ 735,953 $ 80,790 $ 310,406 ~ CUSTOMER DEPOSITS 134,725 - - DUE TO OTHER GOVERNMENTAL UNITS OTHER LIABILITIES PAYABLE 76 132 - PAYABLE FROM RESTRICTED ASSETS: ~ GE.NERAL OBLIGATION BONDS REVENUE BONDS 666,100 - 253,900 - ACCRUED INTEREST 482,564 - 180,578 DEPOSITS 40,802 57,094 6,025 ~ LONG-TERM BONDS PAYABLE: GENERAL OBLIGATION BONDS - - - REVENUE BONDS 6,926,800 - 3,263,200 DEFERRED REVENUE ~ EMPLOYEE LEAVE BENEFITS 141,552 72,384 72,375 OTHER LONG TERM LIABIUTIES 7,367,157 - - DEFERRED CREDITS 77,116 - 29,926 . ' L 1L FUND EQUITIES: CONTRIBUTED CAPITAL 38,409,044 29,892,681 18,371,463 RETAINED EARNINGS: ~ RESERVED FOR DEBT SERVICE 954,966 - 433,158 RESERVED FOR CONSTRUCTION 215,223 606,831 75,159 RESERVED FOR GAIN/(LOSS) INVEST. 932 - 1,290 _ UNRESERVED (1,154,328) 5,407,426 10,625,850 ~ > 7O;TA~ ~ s ND ~UITTl~ES„.; W938 425;837 ' 13511908,938~w 29:50~92m . q .3.4 TOT`AL IABI ~GIES,"EQUITIESAND OTHEfi CREpCfS~~~S~54 988'6~2~~~5,361~1.7=338~' .m$~33`623 ~ ~ Page 88 ~ ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ Page 2 of 2 C c,,.:..: _..,.a~4s.~., . s.~.~ ~..°~,u.h.~~..~•W,.. ~e ~ es.~..~a._.., n , sz.,a, . ~ ~ ...~.;~~.~.c` ~w.,,.,a~,.~ ~ ~ $ 2,338,730 $ 135,505 $ 335,114 $ 206,054 $ 12,541,892 $ 9,062,915 5,002,150 1,763,738 69,010 - - 5,248,188 4,936,180 ~ - - - _ 7,029 13,299 7,056 7,056 ~ - 12,137 6,861 1,200 119,378 118,746 7,056 ~ - 193,678 - - 10,527,412 5,325,692 26,742 2,157,642 2,306,727 . 348,039 7,852,211 902,089 4,111,185 112,293,426 106,762,792 - 40,589 - - 180,209 195,156 ~ ;$iTd,450;50Z~ :303k130~°~~~$` ."$T.43;082232 z$;193,'737;7 ~ $ 691,929 $ 106,102 $ 12,931 $ 7,347 $ 1,945,458 $ 1,417,016 134,725 135,413 - 14 - - 14 - ~ - - - 153 361 332 - - - - 920,000 409,103 ~ - - - - 663,142 376,037 43,323 147,244 136,914 - 1,630,000 - - 1,630,000 1,649,231 ~ - - - - 10,190,000 11,581,666 26,742 26,742 18,327 27,226 21,466 29,694 33,690 398,387 383,566 - - - - 7,367,157 577,500 ~ 1341 - - 108,383 118,309 r~°N~ ~ ~ - 6,480,738 739,169 2,278,692 96,171,787 91,038,628 - - - - 1,388,124 1,329,158 - 6,621 - - 903,834 770,895 ~ 2,222 15,143 3,731,352 13,525 462,270 _ 1,998,557_ 21,084,652 23,780,531 4~,277249 ~ 11 S,~a5Q,619 ~ ~16:934~355~ 33.MwM ~ ~ Page 89 CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ CITY OF AUBURN, WASHINGTON ENTERPRISE FUNDS ~ COMBINIfVG STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EGIUITY FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ' Page 1 of 2 g" z s. . 'aal,. ~.»„*_~~:.~~"~~~~~"..~ca`d~r;•u. s.ea~~;s :-r°.~« OPERATING REVENUES: ~ CHARGES FOR SERVICES $ 5,834,858 $ 9,237,301 $ 2,669,804 INTEREST - - - OTHER OPERATING REVENUE - ~ ~~';T~T11L'OPERA7'INGiRE1/ENUES'~" 5 ,~301~~r':;~`~.°`~'~'„ `ro~°`669t804"` OPERATING EXPENSES: OPERATIONS & MAINTENANCE 1,934,147 6,640,495 629,668 ~ ADMINISTRATION 933,268 693,867 774,212 TAXES 512,078 566,800 181,775 - DEPRECIATIOWAMORTIZATION 1,200,043 597,493 517,132 z F ~,OTAi_~OPERATING~EXR S o : Y a ' ~4;579,53f~=' ~ ; 8,498~655± ;142~7,87' OPERATING INCOME (LOSS) 1,255,322 738,646 567,017 NON-OPERATING REVENUES (EXPENSES): ~ INTEREST REVENUE 306,973 328,607 261,304 OTHER NON-OPERATING REVENUES 14,637 - - GAIN (LOSS) SALE OF FIXED ASSETS - - - INTEREST EXPENSE (672,392) - (258,804) ~ OTHER NON-OPERATING EXPENSES 893 - 420 . . ~ ' ~,~~TC3TAl~:NOl~AE1/ENtJE/E)EPENS _ OPERATING TRANSFERS ~ OPERATING TRANSFERS-IN - - - OPERATING TRANSFERS-(OUT) - 76,000 76,000 OPERAT[Nl'a~TRANS~Ef~.S= NET INCOME (LOSS) 903,647 991,253 493,097 EGIUITIES: ~ RE7AINED EARNINGS AT BEGINNING OF YEAR 3,793,105 5,496,954 10,580,204 PRIOR PERIOD ADJUSTMENTS (4,558,563) (470,950) 61,209 BEGINNING RETAINED EARNINGS RESTATED (765,458) 5,026,004 10,641,413 RESIDUAL. EQUITY TRANSFER-IN - - 3,947 ~ RESIDUAL EQUITY TRANSFER-0UT 121,396 3,000 3,000 F' ETY1(NED~ tNGSFA~~EPI~;'O~~YEAR~ `°j ~om16 CONTRIBUTED CAPITAL AT BEGINNING OF YEAR 35,799,963 28,098,803 17,642,763 ~ CAPITAL GRANTS - - - OTHER CONTRIBUTED CAPITAL(NET) 2,609,081 1,793;878 728,700 tiAEIVIT41;70,7 ; R~F__ Page 90 ~ ~ CITY OF AUBURN: 2001 CAFR FINANCIAI STATEMENTS ~ ~ ~ Page 2 of 2 Wr 11. ~ 'CDTALS CEMETERIf ~C'AURSE ~ $ 8,488,049 $ 746,996 $ 603,280 $ 986,924 $ 28,567,212 $ 27,326,183 - - 3,384 - 3,384 2,958 - - - 5,022 5,022 20,434 _ _ 8~ B8 04~9! ` .74 6 996, 2 ~ - ~ 7,400,289 373,187 481,811 656,619 18,116,216 17,155,808 391;773 199,886 128,936 52,623 3,174,565 2,799,920 539,023 1,456 7,752 53,946 1,862,830 1,793,248 13,155 268,388 102,880 123,312 2,822,403 2,684,994 143,809 (95,921) (114,715) 105,446 2,599,604 2,915,605 ~ 104,725 14,302 14,975 9,903 1,040,789 1,157,218 41988 140,038 2,692 - 162,355 15,627 ~ - . 1,747 (34,339) (32,592) 4,000 (74,767) (1,005,963) (743,700) 1,313 900 =,1 Q9,7P13 ,9' 19;~1~1~4 k' 4~„' '~=163 rr ~ - - - - - 133,000 - - - - 152;000 169,000 253,522 (16,348) (95;301) 81,010 2,610,880 3,311,850 ~ 3,499,260 39,597 562,886 1,922,222 25,894,228 22,458,918 (1,430) (3,103) (5,315) (4,675) (4,982,827) (24,540) 3,497,830 36,494 557;571 1,917,547 20,911,401 22,434,378 ~ - - - . 3,947 305,000 20,000 147,396 157,000 ~ - 6,480,738 739,169 2,278,692 91,040,128 86,113,291 187,405 5,131,659 4,739,432 ~ ~$~3;731,352~,>v$~~65~;884'~,g ~ 1, ~ N:~$~4;277,~249 ~$~~4f9;5sQ;619 ~°~~r1.~~34~~ ~ ~ Page 91 CITY OF AUBURN• 2001 CAFR FiNANCIAL STATEMENTS ~ ~ CITY OF AUBURN, WASHINGTON ENTERPRISE FUNDS ~ COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ~ Page 1 of 4 " STORM ` °Sfl1:ID ~ ~ 2" CASH FLOWS FROM OPERATING ACTIVRIES: CASH RECEIVED FROM USERS $ 5,834,858 $ 9,237,301 $ 2,669,804 $ 8,488,049 ~ CASH RECEIVED FROM USERS A/R 43,412 (182,305) (57,835) 13,494 CASH RECEIVED FROM DEFERRED REVENUE - - - - CASH PAID TO SUPPLIERS (1,430,090) (6,441,200) (429,419) (7,450,786) CASH PAID FOR TAXES (527,903) (571,990) (179,230) (576,740) ~ CASH PAID FOR INVENTORY (62,090) (3,369) (3,678) - CASH PAID TO EMPLOYEES (1,448,980) (884,503) (938,950) (304,923) ~ OTHER CASH RECEIVED(PAID) (4,032) 26,536 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: ~ INTERFUND LOAN RECEIVABLE 7,056 - - - INTEREST ON LOAN RECEIVABLE 917 - - - INTERFUND LOAN PAYABLE - - - - OPERATING GRANT RECEIVED 1 NY S CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: ~ PROCEEDS FROM SALE OF EQUIPMENT - - - 16,117 PURCHASE OF FIXED ASSETS (5,077,200) (34,685) (1,049,693) (321,549) CONTRIBUTED CAPITAL (334,764) (715,975) 300,129 - CAPITAL GRANT - - - - PRINCIPAL PAYMENT ON BONDS (609,200) (425.633) - ~ INTEREST PAID ON BONDS (437,159) - (259,224) - OPERATING TRANSFER-IN - - 3,947 - RESIDUAL TRANSFER-0UT/CAPITAL - (3,000) (76,000) (20,000) ~ REVENUE BOND PROCEEDS - - - - SALE OF EASEMENT - - - - BOND PROCEEDS 6,972,025 - - - NET CASH PROU4DEQ (USEU)°FOR EA viTAL ~kR APtD-4 ELATED#'FINANGIV(3~ACTIV6TIES ~t t . s513 702~ {753 66U `~'~'_~,506,474} E~~"~,~(,,3250 ,,,_4„32~ ~ CASH FLOW FROM INVESTING ACTIVITIES: PROCEEDS FROM SALE OF INVESTMENTS 1,001,250 2,002,190 2,000,000 - PURCHASE OFINVESTMENTS - - - - ~ INTEREST RECEIVED 306,055 223,966 261,304 104,725 NETGASk~FPi~WIQEDSED gKLINUESI'[NG°~ACLJVI?f1ES ;3Q7.;3D5~~26;~16~~~IJ2 61'~ ~'a'~~°r1.0+4=725= NET INCREASE (DECREASE) IN CASH AND ~ CASH EQUIVALENTS 4,234,155 2,626,430 1,842,058 (51,613) CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 3,649,909 4,650,622 2,857,049 2,390,343 LCASI=F;~AND:GA$1-t~C1U1VAL~W'fS~END OF YEARf , 7;8&4:064' ° :'Z';277;052 `~4;699r107~ 2,338;73U'1 CASH AT END OF YEAR CONSISTS OF: ~ OPERATING CASH 1,115,857 6,613,126 1,797,506 2,338,730 RESTRICTED CASH 6,768,207 663,926 2,901,601 - 7:884;064 , ~ 7,277;052 7~w4:699;T07"~~~°', _e 2:338;7.30, ~ Page 92 ~ ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ Page 2 of 4 LF~ l ,y ~ AIRPO , ~'f SCEMETEF~Y CO'li~ ~'~~20Q1~~~ ~ 2000 ~ ~ 746,996 $ 610,047 $ 986,925 $ 28,573,980 $ 27,327,946 4,356 (178,878) (450,905) - - - - 69>041 (291,850) (197,710) (307,661) (16,548,716) (16,615,460) (1,456) (8,220) (54,010) (1,919,549) (1,780,836) (69,137) (63,209) (186,425) (405,940) (393,590) (4,563,311) (4,161,546) (8,221) 2,586 . 5,022 21,891 27,075 7,056 7,056 917 - - - - (3,180) ~ - - - 10,862 aT f~ 738' ~ - 1.747 - 17,864 - (324,010) (19,027) (211,796) (7,037,960) (8,106,328) - - - (750,610) 1,780,132 • 137,493 - - 137,493 187,405 ~ (20.000) (1,054.833) (840,000) (74,767) - - (771,150) (755,157) - - 3,947 230,000 - - - (99,000) (326,000) ~ - - - - - - - 6,972,025_ - ~~k ~ ~ 28~ 28,4 ~ , 280 ~ 21~~796 -~8~224: ~ ,g48 - - - 5,003,440 4,998,130 ~ - - - - (7,986,690) 14,302 14,975 9,903 935,230 1,136,358 ..,fi: ~375` ~ (3,582) (1,542) 34,793 8,680,699 (5,315,306) 332,765 336,657 171,262 14,388,607 19,703,912 ;206;0~.~,~ ar23;A69;306; i_ .~'I4;3 ~ 134,736 335,115 206,055 12,541,125 9,062,915 194.447 - 10,528,181 5,325.692 "'14;~H81'607 °continued° ~ Page 93 CITY OFAUBIJRN• 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ ENTERPRISE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 ~ WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 Page 3 of 4 ~ y ~rR~w . . ~ ~.s~• Y, ~~a t ~ 'e~ 3 a . e~ ~ ~ RECONCILIATION OF NET OPERATING INCOME TO NEW CASH PROVIDED BY OPERATING ACTIVITIES ~ P...ERATINra°INGOME-': O ~255 322,~~ x$ 738~646 $ ; A_l7 ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: ~ DEPRECIATION 1,200,043 597,493 517,132 13,155 CHANGES IN ASSETS (INCREASES) DECREASES: ~ ACCOUNTS RECEIVABLE 43,412 (182,305) (57,835) 13,494 MISCELLANEOUS NR - REVENUE - - - - MISCELLANEOUS A/R - GL - - - - NON-OPERATING GRANT - - - - INVENTORY (62,090) (4,148) (3,859) - ~ PREPAID EXPENSE - - - - PURCHASEINVENTORY - - - - CHANGES IN LIABILITIES ~ INCREASES (DECREASES): ACCOUNTS PAYABLE (37,901) (9,737) (107,831) (30,230) VOUCHERS PAYABLE 265,323 (128,276) 107,248 24,283 ~ DEPOSITS PAYABLE (3,524) - - - COMPENSATED ABSENCES PAYABLE 3,440 3,284 4,147 4,583 A/P RELATED TO CAPITAL 6,240 609,927 - PRIOR YEAR ADJUSTMENTS (265,090) (470,950) 61,209 - ~ INVENTORY RELATED TO CAPITAL - - - - DEFERRED CREDITS - - TO~'AL~A USTM~Ss~ 15,288.~ ~52Q21~'i~s ~25;285~ 1SED):~~Y~ NE'T~GASHiPROVIQED{t ~~~`OPEF3ATING~ IVITIES. ~ SCHEDULE OF NONCASH INVESTING, CAPITAL AND FINANCING ACTIVITIES ~ CONTRIBUTED CAPITAL $ 2,733,245 $ 1,077,903. $ 428,571 $ - ~Fiw► ir~~~cnum~s~~~ ~ ~ ~ ~~~z;z~,2a~x ~~~~~,orr;go~~ ~ ~sra ~ ~ ~ ~ Page 94 ~ ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ Page 4 of 4 OTALS~:~~-RM 2000 <~.~,~"~re~~,` .""'.a~_ "~k:"•':~:~$.n.~s..n..`~`<~~.`xs'~ *~.._.~..:,s~~`»,o`~i~a,F~ 95` 'I; , ' 1~i4~7=1 . 1064462~$~ 2;599 604'~~~~~~$~~ 9a5;fi05~ ~ 268,388 102,880 123,312 2,822,403 2,684,994 ~ 4,356 - - (178,878) (453,485) - (2;692) - (2.692) 24,175 - - - - 6,205 ~ - - - (70,097) (85,412) - - - - 2,801 ~ - - - - - (5) 2,061 (133) (183,776) 176,828 ~ 74,570 8,394 5,911 357453 (415,453) 9,487 5,963 5,297 5,728 4,838 6,825 32,845 (76,408) (100) - - 616,067 (349,059) ~ (3,103) - (4,675) (682,609) (24,540) (122,275) - 3 - 3 62,833 ~131,240171Q~67 : ~~8~1;436,50i ~ $ - $ - $ - $ 4,239,719 $ 3,167,300 ~ ~ ~ ~ Page 95 ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ , . ~ . s~ , . x y ~ ~ . , ..."„':;q•u+~--+ . . . ~ ~ Page 96 ~ . , - . . ~ , , , . , . _ . ; . . . . : , . INTERNAI. SERVICE FUNDS : . _ - ' - The 'City o}'Auburn's Iriternal Service Funds are used: to accounf - ' or the ' i~anciri o va+ds und serviees' Proui,ded b Yone de Part-' ~ ~ .f 8 , . _ mertt o o er~atznn to other governinental ennt:es on a cost..reim ~ r `-bur.sement busas, ~lccounting and ~udgeting .policies: u~tlized ~fi'or ~Aub,urn's: .~nternal < Service Funds are similar to. thos~e -u~iEized .zn. : Enterprise, Fi~nds: Aubu'rn has twv:lnternal Service Funds. ~ . . . ; , . , . . . . . , . . - : . . . : Tha `Insurance Fund Provta~es a source of funds to .~ay unera _ , . , ent latms and • ~ py~t c. ~ properly~'and casualty cdaims, i w~ch la fall, be ;.loiv deductible levels. : . . . , . . . . . Eqitipment ~ Rental Fund ~ Aeeounts for the eosts of. pur.-. ` chc~sixr$, main t~ining, and operattng ~luburn's fleet of vehicles and related equipment • . . , , . , , - , • , , ; ` ~ ~ • ~ : r. . ' . ; - . " . . : ~ ~ . . . . . ~ . ~ . . . . . . i . ~ ' . ~ , , . ~ ~ ~ ~ ~ ' ~ , ~ ~ ~ . . . . ' ~ . . ~ - . _ . ~ . - ~ . ' . . ~ ~ . . ~ ~ , . . ~ . . . . . . ' . . . . , CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ CITY OF AUBURN, WASHINGTON INTERNAL SERVICE FUNDS COMBINING BALANCE SHEET AS OF DECEMBER 31, 2001 ~ WITH COMPARATIVE TOTALS FOR DECEMBER 31 2000 i% ~~EIIIItPMEN'f,~ " ASSETS: ~ CURRENT ASSETS: CASH AND CASH EQUIVALENTS $ 2,914,506 $ 3,935,553 $ 6,850,059 $ 5,213,193 INVESTMENTS AT COST - - - 1,001,560 RECEIVABLES: ~ INVENTORIES - 56,200 56,200 65,752 FIXED ASSETS, NET OF DEPRECIATION 3,302,336 3,302,336 3,349,608 ' LIABILITIES AND E(lUITIES: GABILITIES: ~ CURRENT LIABILITIES: _ CURRENT PAYABLES $ $ 127,910 $ 127,910 $ 69,835 OTHER LIABILITIES PAYABLE 144 144 (32) EMPLOYEE LEAVE BENEFITS - 36,082 36,082 32,759 FUND EQUITIES: CONTRIBUTED CAPITAL 2,033,486 3,211,464 5,244,950 4,874,796 ~ RETAINED EARNINGS: RESERVE FOR GAIN / (IOSS) INVEST. (2,815) UNRESERVED 881,020 3,918,489 4,799,509 4,655,570 A TOTAL ~ ~ ~ $~~7.;294,0$9• ~$.~10`208; 5z~~9`Ee,~.1a13y ~L~LIAHILITtE$A~NQ E4NJ1'f1ES§~7-~~"~`$~~ 2,81;4~,SO6b,~`~ " ~ ~ ~ ~ ~ , ~ ~ Page 97 CiTV nFAUBURN: 2001 CAFR FINANCIAL STATEMENTS ' CITY OF AUBURN, WASH,INGTON IIVTERPIAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES AND , CHANGES IN FUND EGIUITY FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 ~ EON~`~ maa~ OTAt~ 510 ~ RENT f 2D01 ~2000 ~ OPERATING REVENUES: CHARGES FOR SERVICES $ - $ 1,631,113 $ 1,631,113 $ 1,812,787 ~ INTEREST - 147 147 6,897 OPERATING REVENUE 9,895 10,687 20,582 9,029 TO~/1L(~k?ERATiNG;~RE.V,~Nt1ES u~ ' , 1;641;94~,,,7,,,~~,;..,,~„ OPERAtING EXPENSES: OPERATIONS & MAINTENANCE - 699,467 699,467 700,642 ADMINISTRATION 34,324 337,578 371,902 389,766 ~ DEPRECIATION/AMORTIZATION - 698,672 698,672 604,241 OTHER OPERATING EXPENSES - 705 705 390 ~,1s736:422.7t OPERATING INCOME (LOSS) (24,429) (94,475) (118,904) 133,674. ' NON-OPER.ATING REVENUES (EXPENSE$): INTEREST REVENUE: 98,321 161,325 259,646 358,672 OTHER NON-OPERATING REVENUES - - - 3,526 GAIN (LOSS) SALE 0F FIXED ASSETS - 6,013 6,013 62,693 NET INCOME ~73,892 72,863 146,755 558,565 ~ Eaumes: ~ RETAINED EARNINGS AT BEGINNING OF YEAR 807,128 3,845,627 4,652,755 4,296,323 RESIDUAL EOUITY TRANSFER-0UT - - - (230,000) PRIOR PERIOD ADJUSTMENTS 27;867 ~ ~.wa':, `RE'L'i41NED.'EF,3N(NGS`~l1T.END-~OF'1(E%1' ~ '.'~881~020 ~ ~ 4;7W 5101 CONTRIBUTED CAPITAL AT BEGINNING OF YEAR 2,033,486 2,841,310 4,874,796 4,518,803 ~ OTHER FUNDS 370,153 370,153 355,993 a ~ CONTRIBUTED; CAPITAL A7EIJD OF R~" ~~~2 Q~i,486 , x3~11 4~3 _;m ~'S,244;949~,, 4;874;796 , ~~i~.~.~"5.,~.`: E~~ • d QUJTIES AT'END OF Y ~$_1_0,09.4~ 459` ~ ~ ~ . ~ Page 98 ~ ~ CITY OFAUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 Page 1 of 2 ~ aTOT kS~"` ~ k. ~2U00~ ~ ~»~e.,~ . '.~7.a"',,.•a-, 5~,a~,?;g... ,w_ _ .§z-~~a ..a~:~,..~. k. ~.~."".:~7 ~.'..-v . .~.:z a~ , CASH FLOWS FROM OPERATING ACTIVITIES: _ CASH RECEIVED FROM USERS $ $ 1,640,074 $ 1,640,074 $ 1,812,934 CASH PAID TO SUPPLIERS (2,004) (645,190) (647,194) (542,532) CASH PAID FOR TAXES - - - (4) ~ CA3H PAID TO INVENTORY - (216,530) (216,530) (192,050) CASH PAID FOR EMPLOYEES (32,320) (337,802) (370,122) (348,969) , OTHER CASH RECEIVED (PAID) 9,895 1,873 11,768 7,528 ~~r, OPEF~~ING`~1C'Ti1/IT1ES~~~~~' a ~'~"b~ ~ ~ , ~ ` ~ 24, ~4,29~ h ~ - ~442 425 . «~..41f~996 ' `'?73&°90 ~ NET CASH PROVIDED (USED) BY NON-CAPITAL FINANCING ACTIVITIES: ' PRIOR PERIOD ADJUSTMENT 27,867 ~I CASN FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: PROCEEDS FROM SALE OF FIXED ASSETS 15,313 15,313 144,923 PURCHASE OF FIXED ASSETS - (426,242) (426,242) (1,016,123) CONTRIBUTED CAPITAL 370,153 370,153 286,000 ~ RESIDUAL TRANSFER OUT/CAPITAL (230 000) fNE~,CASH PR(~VIflED~(USED)vFO,R} CAPiTAL~y £`ug.ci~`~h°','#«~'~f° ~ 1~' ~ /WD~;RELA~'EDFiNANGiNG:AC'F~U~Tl~S 776~,.2 ~ CASH FLOW FROM INVESTING ACTIVITIES: RROCEEDS FROM SALE OF INVESTMENTS - 1,000,000 1,000,000 2,500,000 PURCHASE OF INVESTMENTS - - - (2,000,000) ~ INTEREST RECEIVED 98,321 161,325 259,646 348,362 NETKCASH RP TA~D~USED)=1N-,~."~~ ~ o-''.~'"° 4;~; k`t ~ a~~. ~ 'INVESTING- CTIUI'f~}ES~~,.. ~ . ~ ~$rt32t .i,'16,7, 32S 1,259;645 8 ~ ~848' , NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 73,892 1,562,974 1,636,866 797,936 CASH AND CASH EQUIVALENTS - ~ BEGINNING OF YEAR 2,840,614 2,372,579 5,213,193 4,415,257 :lUNALENTS . 935:55~ 850~059 $ .93; "5END k 2;914:. CASH AT END OF YEAR CONSISTS OF: ~ CASH AND CASH EQUIVALENTS . 2,914,506 3,935,553 6,850,059 5,213,193 ~TOTAL?GFiSM,~~:~-" ~ " , $'':2,9,14;50~i~ ~~$;~.3;935;553r~` `~$`s 6.85t);059 ~;2f3;y~:i•" °corttinued° ~ ~ ~ Page 99 CITY OF AUBURN: 2001 CAFR FINANCIALSTATEMENTS ' CITY OF AUBURN, WASHINGTON i INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 ~ WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 Page 2 of 2 ~ X~ RECONCILIATION OF NET OPERATING INCOME TO NET CASH ~ PROVIDED (USED) BYOPERATING ACTIVITIES: OPEFtATlNG~INCUME~ WSS z_ ~ ~`$~.~,~29), ~~$;,~_„;(94;,475) _,~$~:,~4118,9U„4 ~1'33;673 ~ ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASK PROVIDED (USED) BY OPERATING ACTIVITIES: ~ DEPRECIATION - 698,672 698,672 604,241 CHANGES IN ASSETS (INCREASES) DECREA$ES: ~ ACCOUNTS RECEIVABLE - - - 631 INVENTORY - (223,346) (223,346) (9,619) CHANGES IN LIABILITIES - _ ~ 1NCREASES (DECREASES): ! ACCOUNTS PAYABLE (4,148) (4,148) VOUCFiERS PAYABLE - 62,399 62,399 13,486 COMPENSATED ABSENCES PAYABLE 3,323 3,323 (5,509) ~ A/P RELATED TO CAPITAL - ~NET~ SCHEDULE OF NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES ~ CAPITAL ASSETS ACQUIRED BY: CONTRIBUTED CARITAL $ - $ 188,653 $ 188,653 $ 286,000 IQTAL--NONrGASNCAPITAL~AiC~Ql7tSl~ N!$~''~i'.` , . ,~z<~ $,r~zi~1,68,653 ~~$;,„e188,653~ _ aQ _ .n ~ • ~ . ~ ~ Page100 ~ r._ , ~ , . ~ . _ ~ - . . . . . . . Il. . ~ _ . ~ . - ~ FID7C7CIAitY~F[JNDS ~ . Ty F'rdu ~ ci~ry Funds a~e useat: tn ac.cour~;,for assets hc~d by the Ci o ~ •Auburn; as :a rrus.~ee or:,agent. far arEOUS rndividuals, private ` :organiia~vns, and. other governmental ~tr~its emetery ~ . ~ t: 'Ercdowed Care artt~! Fire'Rel~ef ahd Penst'~on: ar~ accduntec~ > for on "an accrtial,basis .7'3re ;SFe,c~al:~ark#s>artd Recreutim~Funds . . , , _ . ` are u~ccnunteii for or~ amoded ~ccn~al b~isis. T~e;e .~4gericx Furids. . - are cusindiat :irr n~ure, therefore~ no anncca~ bu"dgels are. opred Aubui-n lias three T'tust:.Funds and one.Agency F'ujid . . . . ; , . . , . TRUST FUNDS The Cemetery Enddwed.~. C'are Fu~td Accounts . for a non . 'expenda$le :inuestmeru l~edd by . the ;Caty's : trisstee.: T'he :nterest ` trccoMe from investments is'atuailabl~e:for us'e hy;the,Ceme;ery=Fund for,capital: , • ~ , ` . r . ~"The Fire Relief..and Fenswn .~'und ,Accounts,~`or the payinen~ admtmstrAtiv,e costs and ben~fts for re'lirea~ fit-e,~'ghters (and - beneficiari es) who; were em~played; ~ pnor 'zo " MArc~i. ' _ . Fnma.r•y revenue ~ources are: ge'nerad;prape:rty tax alloCations,.; f re insuran+ce premium tax, and . invessment tnterest„ , zn c~ec'orda~ece : ' . ivith actuariczl.recommendations: ~ ` . Spe~cial Parks and ,Rec,rer~on Trust: Fund,~lccoums. for fsinds that are donated to~the City for specif-ze parks and -recteation uses.,. _ AGENCYFUND: -r . , . r 7'he Agencx Funds - Accounts the, funds: over `xihich the City is.- ` strictt~ a shorf-term curiodian: ~ . . l. . ~ . ' ~ _ . . ~ ' . . . . . . ~ . c . . , . . ~ ~ _0 , . ~ . . . . . ~ , . . ~ . ~ . ~ ' - . " . . ' ; . . . . ~ ~ , , - . ~ . . . . , . , . , . . . . ti . . . ~ . / , . . . ~ ~ . . , ` ' . . , . , , . . . . ' . ' . ~ , . ~ . ' . . ' , _ ~ . , ~ . , , ' . ~ t, . . CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ ~ ~ ~ , V ~ a ~ ~ t ~t A r i a; ~ g,'r~ a~, J p r~ e "t,, x~x : ~ ;.~a t : v , ~ . , @ . . ..r . " .r~ r `~v ,-•y ` J _ y p ~ ~ ~ ~ µa ; , az _ t ~ " + ~ a 17- f tr ~ ~ * ~ fic , ~ , 1 Page 101 CITY OF AUBURN:2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON ~ FIDUCIARY FUNDS COMBINING BALANCE SHEET ~ AS OF DECEMBER 31, 2001 WITH COMPARATIVE TOTALS FOR DECEMBER 31, 2000 Page 1 of 2 ~ NON EXPENOABLE ~ :~~~'PENSION EXFEIdDABLE~ ~ ~ ~ . ~ ~ ~m'TF#UST ~r'~ TRE ST. ~ ~TRL►ST ~ "CEMETERiY ~3~.~' F1RE~ SPECI ~ N~L:t. OOWED1~'~ tREUEfi& ~ARKSiREC c° ar~,~„°° t',r-a rv~ ~ r ?i r ~ n"~,'.~'~. ~',„~,~..`~~.'~a`t.'::~.~...s~€`.~'.?,;,~~b~.~";..~¢~,s."~:x,. '~.3zf`~C.~~'.a~, an.~.m ~~:,,,~•T;._. ASSETS: ' CURRENT ASSETS: CASH AND CASH EQUIVALENTS $ - $ 2,604,766 $ 56,063 " CASH AND CASH EQUIVALENTS- ~ NON-EXPENDABLE TRUST 1,185,832 - - INVESTMENTS AT COST RECEIVABLES: ~ CUSTOMER ACCOUNTS-MISC DUE FROM OTHER GOVERNMENTAL UNIT: - - - RESTRICTED ASSETS: LONG-TERM INVESTMENTS 1,071 430 - 21 . ~OTALXASS~7'S ~1NMOTFIEF.t~DEB1'f;S'=~ LIABILITIES AND FUND BALANCES: LIABILITIES: ~ CURRENT LIABILITIES: CURRENT'PAYABLES $ - $ 6,980 $ 1,215 LONG-TERM BONDS PAYABLE: ~ DEFERRED REVENUE - - 54,848 EMPLOYEE LEAVE BENEFITS - 948 - 'fTAI BiL l~►ES S ~ . ~;a~~ ~ ~~<$"'7~828~ 58 063~ O EOUITIES: ~ FUND BALANCE: RESERVED FOR ENDOWMENT 981,544 - - RESERVED FOR PENSION FUND - 3,668,268 - ~ RESERVED FOR PARK TRUST - - - UNRESERVED 204,288 - - ~ F111t~1~,D;~B~AtANCES " > , " TO,~AL.~iJABIL:I~SA~JD.Ft~N~,BALANGES ~ 1 ' Page 102 ' , CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS i 1 ' Page 2 of 2 . ODD,~~, $ 361,783 $ 3,022,612 $ 656,893 ' - 1,185,832 383,961 ~ 36 36 _ 1,071,430 4,026,817 ' $ 361,819 $ 370,014 $ 290,237 ' _ 5'4,848 - 948 1,936 ~ - 981,544 898.866 3,668,268 3,631.870 62,449 - 204,288 182.313 YA" ~:.Q~r .as~r ' ~ ' ~ ■ Page103 ~ CITY OF.AUBURN: 2001 CAFR FINANCIAL STATEMENTS I CITY OF AUBURN, WASHINGTON i FIDUCIARY FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 ~ WITH COMPARATIVE TOTALS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2000 'NON EXPEN'DABLE&:MUS74Kl1N0`~~" CASH FLOWS FROM OPERATING ACTIVITIES: ~ CASH RECEIVED FROM USERS $39,432 $ 39,432 $ 43,246 N~1' C:iASH PROY~tD~ED{USED},~y F ~ O.i'E~AA~'Ts~N'G.AGIIV,I~FIE'S CASH FLOW FROM CAPITAL AND RELATED FINANCING ACTIVITIES: ~ RESIDUAL TRANSFER OUT/CAPITAL - (75,000) ~G11F1TA1_~NO~RE~A`TrED,ftNA~I.GlNB AE~IYtxFlES *~u "ZS000. CASH FLOW FROM INVESTING ACTIVITIES. PROCEEDS FROM SALE OF INVESTMENTS 700,000 700,000 300,000 PURCHASE OF INVESTMENTS - - (400,000) INTEREST RECEIVED 62,439 62,439 60.561 ~ NE~T~G%► ~ .OYIDED~~(U5E0}Bl' ~ r~~ , 7&2,~9~ N I :E 8 NET INCREASE (DECREASE) IN CASH AND ~ CASH EQUIYALENTS 801,871 801,871 (71,193) CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 383,961 383,961 455,154 ~ CAS,Ii;J1N~'Cl!tSM:~,~E~;l,~YALE~I~T -ENDQ.~,~,YEAA CASH AT THE END OF THE YEAR CONSISTS OF: OPERATING CASH 1,185,832 1,185,832 383,961 ~ ~5~1;'t85:882 lllxomg 383;HS f'~s~, RECONCILIATION OF NET OPERATING INCOME TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: ~ p.FTE?~iA °E; 1.OSS+ , ~SS°432 $ 9'~'4 2$~" 43~24'8" ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET ~ CASH PROVIDED (USED) BY OPERATING ACTIVITIES: CHANGESIN ASSETS ' (INCREASES) DECREASES: CHANGES IN LIABILITIES INCREASES (DECREASES): DEFERRED CREDITS - ~ e ~C~AS f~R~~ E'Ds-BYr ' ~ ~ Page 104 ~ , GITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS 1 1 1 ~ CITY OF AUBURN, WASHINGTON AGENCY FUNDS , COMBININGSTATEMENTS OF CHANGES IN ASSETS AND LIABILITIES FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 ~ . _ , " _ ~JAtVUARY "t,, 2~1 ADDJTtON5~` ° > EdU' ~T101~S ~CCiECEMBER~3'1~2t~t • a . . t- . ~ . ~ _ s•.a W~sk~~ AGENCY'DISBURSEMENT FUND ASSETS: ~ Cunent Assets: L'IABIUTIES: ~ Du ft C3tHet Govet~rr~ ' 8839'2~'$ a a4 9t~7 4 ~;~3.14;f 0,~$ ~;~?1~ . ,~.....~~...~'~~.u-,- 1 1 1 1 1 ~ I 1 ! Page 105 ' CITY OF AUBUEiN: 2001 CAFR FINANCIAL STATEMENTS . t , ~ CITY OF AUBURN, WASHINGTON - COMPARATIVE STATEMENT OF YVET PLAN ASSETS FIREMAN'S PENSI,ON FUND , FOR THE FISCAL YEARS ENDED DECEMBER 31, 2001 AND 2000 ffl s3„ ~ ~a am 'v DE~CRIP'~JON'~~ ~ ~t,w3 8F' ASSETS ~ CASH AND CASH EQUIVALANTS $ 2,604,767 $ 304,536 INVESTMENTS 1,071,429 3,329,599 LIABILITIES ACCOUNTS PAYABLE $ 6,980 $ 329 ~ EMPLOYEELEAVE BENEFITS 948 1,936 FUND BALANCE RESERVED FOR 3,668,268 3,631 870. ~ A-MP LS~PENSI,ON~BEfU~EITS~~~~~~ ~ ' ' SEE NOTE 9 FOR THE SCHEDULE OF FUNDING PROGRESS ~ ~ , 1 ~ ~ ~ ' Page106 ' , CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS 1 1 CITY OF AUBURN, WASHINGTON COMPARATIVE STATEMENT OF CHANGES IN NET PLAN ASSETS ' FIREMAN'S PENSION FUND FOR THE FISCAL YEARS ENDED DECEMBER 31, 2001 AND 2000 A'~ ss.* t ~ii-x c 5'ssa~5, k~sx „~•,v~''~'" s"_r~"w ~~`1t~ r . A0 ADDITIONS 1 EMPLOYER CONTRIBUTIONS $ - $ - OTHER CONTRJBUTIONS:. FIRE INSURANCE PREMIUMS 37,281 31,721 INVESTMENT INCOME: ~ INTEREST 229,283 290,587 4' 32`2;d8.~~:~•, ~ DEDUCTIONS BENEFIT PAYMENTS 178,598 183,228 LONG TERM CARE PREMIUMS 38,341 33,663 ADMINISTRATIVE EXPENSES 13,227 16,092 QOYTS;` NET INCREASE 36,398 89,325 ' FUND BALANCE RESERVED FOR EMPLOYEES' PENSION BENEFITS: BEGINNING OF YEAR 3,631,870 3,542,545 aa~~~$ `3~668.~28$° ~6: e~RE See accompanying notes to the financial statements. ~ 1 1 ~ ' ~ ' Page 107 ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ ~ , l ! i 1 1 ~ 1 , ~ 4f ~ ~ ' Page 108 ~ . . . , ; . ; . , . . . , . . , . . , . _ , . , ; ~GErfERALL FIX~~ ASSETS ~ _ . ~ . . ~AC~O ,LF11~~ GitOiP ~ The Generd Fxzed Assets Account Group acco'unt~.;;for atl tlze . . fr.ued ~s~ets of i~ie,'Ctty'otTier than those reco~deci zn ;h~ Ent~rpnse and•Inte,rnal Service,~'und.s. . Generat FixedAs~ts are reported thas~.gccaunt. graup stnce they ~ do riof represent; ~~tnancidl rjsources available~'or appropriation . _ ~ . . - , , . , . . , . . . - . , : . ~ r _ _ • , ' ~ . n~s , ' , , . ' . , ~ . . ~ . . ~ ' ' . . , _ . . . . . . . ' . . . ~ . ' . - ' . ' . ' . ' . . . . ' . ~ . ' ' ~ ' - ~ . . . . J . ' , , , ' . . . . . ' . ' ' . . . . . " . ~ ~ . ' ' ~ . ~ • ~ . . . . , . _ . . . , . . ~ , . . . . , . . , , , ` . ~ CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS 1 ~ CITY OF AUBURN, WASHINGTON COMPARATIVE SCHEDULES OF GENERAL FIXED ASSETS BY SOURCES ~ AS OF DECEMBER 31, 2001 1 General Fixed Assets: Joint Venture $ 3,787,975 $ 1,687,476 ~ Land 9,324,626 9,324,626 Building 7,619,926 7,580,540 Improvements Other Than Buildings 7,821,263 7,667,309 , Streets 9,868,268 9,868,268 Eqwpment 6,252,385 7,294,067 T.otai~Qane►al~~t"zeil~Assets f. 422;2863 ~ Improvement in Genral Fixed Assets From: General Fund Revenue $ 18,946,884 $ 19,795,226 Joint Venture 3,787,975 1,687,476 ~ Federal Revenue Sharing 708,974 708,974 Special Revenue Fund 1,464 1,464 Capital Projects Funds: General Obilgation Bonds 11,256,917 11,256,917 ' Federal Grants 5,507,451 5,507,451 State Grants 1,477,074 1,477,074 County Grants 809,824 809,824 ~ Special Assessments 560,045 560,045 Contribution Local 685,384 685,384 Donations 932,451 932,451 Totei^An~ve+.. *avsfrnent in; G -'eneral; r^w-rns^+- Fiic~e d~l~ssets~~,~~ ` a . =~~~44~1"r74.~43~~~$~.43"422;286~ ~ ~ ~ ' 1 ~ ' ~ Page109 rITY OF AUBURN' 2001 CAFR FINANCIAL STATEMENTS ~ ~ CITY OF AUBURN, WASHINGTON SCHEDULE OF GENERAL FlXED ASSETS BY FUNCTION ~ AS OF DECENIBER 31, 2001 T q~.R,.; Q ~ . Impt~OVem,~eats 3a~~~ ^40~~,`'~ ~ry • ' ~ ~11~ w ~"y~w „r'~~ki8►JTf18R ACIi~ ' _Bt11~d1n 4s°~. "~.~'a raTz Functfon and , Y,enhue ~ t~nd ~ ~ 9s 9s . ~ Streets ~ Equipn►ertt Totei GBn9f81 GOVertIR18nt: - . _ . - ~ DepaRmerrt MayodCouncil $ - $ - $ - $ - $ - $ 3.227 $ 3.227 General Administration - 2;248,521 5,613,878 6,007 - 417,412 8,285,818 Finance - - - - - 1.265,787 1,265.787 ~ City Attomey - - - - - 102,957 102,957 Planning - - - - - 39,407 39,407 Engineering - - - - - 364.134 364,134 a . . . . Police ProteCtion - - - - - 889.347 889,347 Fire Protection - 2,177,292 564,318 34,413 - 2,682,807 5,458,830 Joint Verrture 3,787,975 - - - 3,787,975 , 34~4134 TOtel± i 787~5 g~~7,7y292 `~~564;$f8 re~ MYs Parics & Recreation - 4,199,477 1,441,730 7.590,858 - 440,348 13,672,413 Street Department - 699,336 - 189,985 9,868,268 46,959 _ 10,804,548. 'N ~1.~.804;5!{8~ ~ ~ ~.s:2sz:aes'.~ aa:s~.aa.a3~ ocased.m;r~ior,s ~ a.m.s~s~~~.$. s:~Za,s2s.~ zsa s: ~ ~ 1 ~ ' ~ ' Page 110 ' ~ CITY OF AUBURN• 2001 CAFR FINANCIAL STATEMENTS ~ CITY OF AUBURN, WASHINGTON , SCHEDULE OF GENERAL FIXED ASSETS BY FUNCTION AND ACTIVITY FOR THE FISCAL YEAR ENDED DECEMBER 31, 2001 ~ General Govemment: Departrnent MayodCouncil $ 18,159 $ - $ 14,932 $ 3,227 General Administration 8,261,555 42,520 18,257 8,285,818 ~ Fnance 1.478,680 129,888 342.781 1,265,787 City Attomey 122,622 19,665 102,957 Planning 74,372 - 34,965 39,407 Engineering 452,555 17,502 105,923 364,134 ~ Total General Govemment 10,407,943 189,910 536,523 10,061,330 Police Protection 1,104,080 140,772 355,505 889,347 1 Fre Protection 5,775,863 59,380 376,413 5,458,830 Joint Venture 1,687,476 2,100,499 3,787,975 Total Public Safety 8,567,419 2,300,651 731,918 10,136,152 ~ Parks & RecreaUon 13,568,575 271,524 167,686 13,672,413 Total Culture Recreation 13,568,575 271,524 167,686 13,672,413 ~ Street Department 10,878,349 - 73,801 10,804,548 Total Streets 10,878,349 73,801 10,804,548 ~O`tel 1U8i1~e1 ~ ~ ~ ~ ~ ~ ' Page 111 S CITY OF AUBURN: 2001 CAFR FINANCIAL STATEMENTS ~ ~ r ~ ~ ~ ~ ~ ~ 4 ~ ~t ~ . . , - . h . f . , s . S • , ' yyr.".~ ~ n.•~ e ~ t Page112 '