2011 Middletown Annual Audit By DCED

7/29/2019 2011 Middletown Annual Audit By DCED

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DCED-CLGS-30 (9-09)

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220633 MIDDLETOWN BORO, DAUPHIN COUNTY



230.00 Due To Other Funds 25,309 411,570 436,879

200-209,231-239

All Other Current Liabilities 680,791 106,503 1,323,000 51,120 2,161,414

210-229 Payroll Taxes and Other Payroll

Withholdings40,587 27,597 68,184

Liabilities and Other Credits

121-129,145-149

Accounts Receivable (excluding taxes) 163,436 473,885 1,517,253 2,154,574

140-144 Tax Receivable 548,971 23,029 572,000

100-120 Cash and Investments 5,391,200 1,536,615 1,364,756 495,154 18,581,785 14,293,000 41,662,510

131-139,150-159

Other Current Assets 70,502 26,694 97,196

180-189 Other Debits 1,271,047 116,860 1,387,907

130.00 Due From Other Funds 436,879 436,879

160-169 Fixed Assets 31,311,721 5,819,738 37,131,459

Total Assets and Other Debits 6,540,486 1,630,146 1,838,641 495,154 52,708,500 14,293,000 5,819,738 116,860 83,442,525

Assets and Other Debits

MIDDLETOWN BORO, DAUPHIN County

DCED-CLGS-30 (09-09)

BALANCE SHEET

GeneralFund

SpecialRevenue

(IncludingState Liquid

Fuels)

CapitalProjects

Debt Service EnterpriseInternalService

Trust andAgency

GeneralFixed Assets

GeneralLong Term

Debt

MemorandumOnly

Governmental Funds Proprietary Funds Fid. Fund Account Groups Total

December 31, 2011

DCED-CLGS-30 (9-09)

BALANCE SHEET



291-299 Other Equity

270-289Fund Balance / Retained Earnings on12/31 5,819,108 1,498,334 1,838,641 495,154 17,179,411 14,241,880 -3,686,054 37,386,474

281-284 Contributed Capital

290.00 Investment in General Fixed Assets 7,719,317 5,819,738 13,539,055

Total Fund and Account GroupEquity

5,819,108 1,498,334 1,838,641 495,154 24,898,728 14,241,880 5,819,738 -3,686,054 50,925,529

Fund and Account Group Equity

260-269 Long-Term-Liabilities 25,186,827 3,527,337 28,714,164

240-259 Current Portion of Long-Term Debt andOther Credits

860,778 275,577 1,136,355

Total Liabilities and Other Credits 721,378 131,812 27,809,772 51,120 3,802,914 32,516,996

Liabilities and Other Credits

TOTAL LIABILITIES AND FUND AND ACCOUNT GROUP EQUITY 83,442,525


DCED-CLGS-30 (09-09)

BALANCE SHEET

GeneralFund

SpecialRevenue


Fuels)

CapitalProjects

Debt Service EnterpriseInternalService

Trust andAgency

GeneralFixed Assets

GeneralLong Term

Debt

MemorandumOnly

Governmental Funds Proprietary Funds Fid. Fund Account Groups Total

December 31, 2011



330-332 Fines and Forfeits 84,502 13,319 97,821

Total Fines and Forfeits 84,502 13,319 97,821

Fines and Forfeits

321.80 Cable Television Franchise Fees 130,178 130,178

320-322 All Other Licenses and Permits 37,248 37,248

Total Licenses and Permits 167,426 167,426

Licenses and Permits

310.70 Mechanical Device Taxes

310.60 Amusement / Admission Taxes

Other: _______________

310.90 Other Local Tax Enabling Act / Act 511 / Taxes

310.50 Local Services Tax ** 158,181 158,181

309.00 Regional Asset District Sales Tax (Allegheny Countymunicipalities only)

310.00 Per Capita Taxes 45,768 45,768

308.00 Residence Taxes (levied by cities of the 3rd Class)

301.00 Real Estate Taxes 1,262,681 202,263 1,464,944

305.00 Occupation Taxes (levied under municipal code)

310.10 Real Estate Transfer Taxes 50,865 50,865

310.30 Business Gross Receipts Taxes

310.20 Earned Income Taxes / Wage Taxes 790,558 790,558

310.40 Occupation Taxes (levied under Act 511) 23,555 23,555

Total Taxes 2,331,608 202,263 2,533,871

TaxesREVENUES


DCED-CLGS-30 (9-09)

STATEMENT OF REVENUES AND EXPENDITURES

General Fund

SpecialRevenue


Fuels)

CapitalProjects

Debt Service Enterpr iseInternalService

Trust andAgency

MemorandumOnly

Governmental Funds Proprietary Funds Fiduciary Fund Total

December 31, 2011



354.03 Highways and Streets

355.02-355.03

Motor Vehicle Fuel Tax (Liquid Fuels Tax) and StateRoad Turnback

166,365 166,365

355.04 Alcoholic Beverage Licenses

354.09 Community Development

355.01 Public Utility Realty Tax (PURTA) 3,498 3,498

354.00 All Other State Capital and Operating Grants 201,542 15,007 5,642 222,191

354.15 Recycling / Act 101

355.05 General Municipal Pension System State Aid 425,329 425,329

355.08 Local Share Assessment/Gaming Proceeds

355.07 Foreign Fire Insurance Tax Distribution 73,319 73,319

State

351.00 All Other Federal Capital and Operating Grants 47,183 406,312 164,155 617,650

351.09 Community Development


353.00 Federal Payments in Lieu of Taxes

352.00 All Other Federal Shared Revenue and Entitlements

352.01 National Forest

Total Federal 47,183 406,312 164,155 617,650

Federal

342.00 Rents and Royalties

341.00 Interest Earnings 10,654 7,963 6,243 502 42,844 189,892 258,098

Total Interest, Rents and Royalties 10,654 7,963 6,243 502 42,844 189,892 258,098

Interest, Rents and Royalties

REVENUES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011



365.00 Health

364.00 All Other Charges for Sanitation Services

366.00 Human Services

367.00 Culture and Recreation 12,312 12,312

364.60 Host Municipality Benefit Fee for Solid Waste Facility

363.20 Parking

362.00 Public Safety 640 640

363.00 All Other Charges for Highway & Streets Services 6,722 6,722

364.30 Solid Waste Collection and Disposal Charge (trash) 899,856 899,856

364.10 Wastewater / Sewage (including connection / tappingfees, sewer usage charges, reserve capacity fee, etc.)

361.00 General Government 2,450 2,450

Charges for Service

358.00 Local Government Unit Shared Payments forContracted Intergovernmental Services

43,544 43,544

357.00 All Other Local Governmental Units Capital andOperating Grants

6,628 6,628


359.00 Local Governmental Units and Authorities Payments inLieu of Taxes

Total Local Government Units 43,544 6,628 50,172

Local Government Units

355.00 All Other State Shared Revenues and Entitlements

355.09 Marcellus Shale Impact Fee Distribution

356.00 State Payments in Lieu of Taxes

Total State 703,688 181,372 5,642 890,702

State

REVENUES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011



393.00 Proceeds of General Long-Term Debt 1,161,323 1,161,323

392.00 Interfund Operating Transfers 3,108,191 3,000 335,000 283,500 3,729,691

391.00 Proceeds of General Fixed Asset Disposition

394.00 Proceeds of Short Term-Debt

Other Financing Sources

386.00Escheats (sale of personal property)

383.00 Special Assessments

387.00 Contributions and Donations from Private Sectors 32,643 32,643

389.00 All Other Unclassified Operating Revenues 14,987 98 15,085

388.00 Fiduciary Fund Pension Contributions 1,801,975 1,801,975

Total Unclassified Operating Revenues 14,987 32,741 1,801,975 1,849,703

Unclassified Operating Revenues

369.00 Bars

374.00 Housing System 9,900 9,900

372.00 Electric System 11,078,926 11,078,926

373.00 Gas System

379.00 All Other Charges for Service

368.00 Airports

370.00 Cemeteries

375.00 Markets

377.00 Transit Systems

378.00 Water System 4,809,420 4,809,420

Total Charges for Service 909,668 22,212 15,888,346 16,820,226

Charges for Service

REVENUES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011

DCED CLGS 30 (9 09)



413.00 UCC and Code Enforcement

414.00 Planning and Zoning

415.00 Emergency Management and Communications 274,363 274,363

410.00 Police 2,605,096 2,605,096

411.00 Fire 14,092 139,237 153,329

412.00 Ambulance / Rescue 51,167 51,167

Public Safety

407.00 IT-Networking Services-Data Processing

408.00Engineering Services

409.00 General Government Buildings and Plant 1,485 1,485

402.00 Auditing Services / Financial Administration 108,535 1,330,797 84,309 1,523,641

403.00 Tax Collection 48,593 48,593

400.00 Legislative (Governing) Body 253,559 253,559

401.00 Executive (Manager or Mayor) 14,608 14,608

406.00 Other General Government Administration 55,411 55,411

405.00 Secretary / Clerk

404.00 Solicitor / Legal Services 29,339 29,339

Total General Government 454,634 1,485 55,411 1,330,797 84,309 1,926,636

General Government

EXPENDITURES

395.00 Refunds of Prior Year Expenditures

Total Other Financing Sources 3,108,191 3,000 335,000 1,444,823 4,891,014

Other Financing Sources

TOTAL REVENUES 7,421,451 469,498 753,197 1,445,325 16,095,345 1,991,867 28,176,683

REVENUES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011

DCED CLGS 30 (9 09)



433.00 Traffic Control Devices 7,170 7,170

434.00 Street Lighting

435.00 Sidewalks and Crosswalks

430.00 General Services - Administration 1,302,180 8,421 1,310,601

431.00 Cleaning of Streets and Gutters 44,153 44,153

432.00 Winter Maintenance – Snow Removal 43,617 43,617

436.00 Storm Sewers and Drains 6,105 6,105

Public Works - Highways and Streets

428.00 Weed Control

429.00Wastewater / Sewage Treatment and Collection 1,592,879 1,592,879

427.00 Solid Waste Collection and Disposal (garbage) 789,425 789,425

426.00 Recycling Collection and Disposal

Total Public Works - Sanitation 789,425 1,592,879 2,382,304

Public Works - Sanitation

420.00-425.00

Health and Human Services

Total Health and Human Services

Health and Human Services

418.00 Public Scales (weights and measures)

417.00 Examination of Licensed Occupations

416.00 Militia and Armories

419.00 Other Public Safety

Total Public Safety 2,944,718 139,237 3,083,955

Public Safety

EXPENDITURES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011

DCED CLGS 30 (9 09)



454.00 Parks 15,583 791,218 806,801

455.00 Shade Trees

453.00 Spectator Recreation

451.00 Culture-Recreation Administration 245,563 245,563

452.00 Participant Recreation

456.00 Libraries 258,942 75,432 334,374

Culture and Recreation

448.00 Water System 1,282,766 1,282,766

449.00 Water Transport and Terminals 357,779 357,779

447.00 Transit System

442.00 Electric System 7,951,561 7,951,561

443.00 Gas System

440.00 Airports

441.00 Cemeteries

444.00 Markets

445.00 Parking

446.00 Storm Water and Flood Control

Total Other Public Works Enterprises 9,592,106 9,592,106

Other Public Works Enterprises

439.00 Highway Construction and Rebuilding Projects 22,096 22,096

438.00 Maintenance and Repairs of Roads and Bridges 3,193 3,193

437.00 Repairs of Tools and Machinery 43,873 43,873

Total Public Works - Highways and Streets 1,469,194 11,614 1,480,808

Public Works - Highways and Streets

EXPENDITURES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011

DCED-CLGS-30 (9-09)



484.00 Worker Compensation Insurance

483.00 Pension / Retirement Fund Contributions

481.00 Employer Paid Withholding Taxes and UnemploymentCompensation

482.00 Judgments and Losses 264,467 258,568 523,035

Employer Paid Benefits and Withholding Items

475.00 Fiscal Agent Fees

472.00 Debt Interest (short-term and long-term) 7,332 1,527 252 99,254 88,238 196,603

471.00 Debt Principal (short-term and long-term) 6,349 70,197 1,043,228 1,119,774

Total Debt Service 7,332 7,876 252 169,451 1,131,466 1,316,377

Debt Service

464.00 Economic Opportunity

462.00 Community Development and Housing

465-469 All Other Community Development

463.00 Economic Development 12,919 12,919

461.00 Conservation of Natural Resources

Total Community Development 12,919 12,919

Community Development

458.00 Senior Citizens’ Centers

457.00 Civil and Military Celebrations

459.00 All Other Culture and Recreation 1,931 1,931

Total Culture and Recreation 522,019 75,432 791,218 1,388,669

Culture and Recreation

EXPENDITURES


DCED-CLGS-30 (9-09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011

DCED-CLGS-30 (9-09)



493.00 All Other Financing Uses 1,207,014 1,207,014

491.00 Refund of Prior Year Revenues

492.00 Interfund Operating Transfers 338,000 175,000 313,191 2,903,500 3,729,691

Total Other Financing Uses 338,000 175,000 313,191 1,207,014 2,903,500 4,936,705

Other Financing Uses

488.00 Fiduciary Fund Benefits and Refunds Paid 1,191,441 1,191,441

489.00 All Other Unclassified Expenditures 5,385 5,385

Total Unclassified Operating Expenditures 5,385 1,191,441 1,196,826

Unclassified Operating Expenditures

486.00 Insurance, Casualty, and Surety

Total Insurance

Insurance

487.00 Other Group Insurance Benefits

Total Employer Paid Benefits and WithholdingItems

264,467 258,568 523,035

Employer Paid Benefits and Withholding Items

TOTAL EXPENDITURES 6,525,322 410,464 1,117,760 1,431,876 16,820,600 1,534,318 27,840,340

EXPENDITURES

EXCESS/DEFICIT OF REVENUES OVEREXPENDITURES

896,129 59,034 -364,563 13,449 -725,255 457,549 336,343


DCED CLGS 30 (9 09)


General Fund

SpecialRevenue


Fuels)

CapitalProjects


Trust andAgency

MemorandumOnly


December 31, 2011

DCED-CLGS-30 (9-06)



Other

Lease Rental Debt

2009 GOB Bond 2009 2035 7,545,000 7,545,000 195,000 7,350,000 7,350,000

2003 GOB Series B Bond 2003 2032 425,000 425,000 0 425,000 425,000

2003 GOB Series A Bond 2003 2032 6,725,000 6,660,000 10,000 6,650,000 6,650,000

2004 Sewer & Water Revenue Bonds Bond 2004 2027 11,070,000 10,020,000 525,000 9,495,000 9,495,000

Revenue Bonds and Notes

2011 GOB Bond 2011 2024 2,265,000 0 2,265,000 2,265,000 19,982 2,284,982

PEMA Note 2006 2021 100,000 71,513 6,349 65,164 65,164

Middletown DCED Note Payable Note 1991 2022 423,496 423,496 0 423,496 423,496

2007 GOB Note 2007 2027 2,340,000 2,164,999 95,000 2,069,999 2,069,999

2004 GOB Bond 2004 2024 3,770,000 2,374,941 2,374,941 0 0

General Obligation Bonds and Notes

Capitalized lease obligations 0

(1) - excludes unamortized premium/discount Total bonds and notes outstanding 28,763,641

Net debt 28,763,641

MIDDLETOWN BORO

December 31, 2011

DCED CLGS 30 (9 06)

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OriginalAmount of

Issue

OutstandingBeginning of

Year (1)

PrincipalIncurredThis Year

PrincipalPaid This

Year

Current YearAccretion on

Compound InterestBonds

Outstanding atYear End (1)

Plus (less)Unamortized

Premium(Discount)

TotalBalance

DEBT STATEMENT



Mass Transit

Parks 914,174 914,174

Water

Health

Housing

Solid Waste

Streets / Highways 8,585 332,589 341,174

Sewer 7,186 4,104,920 4,112,106

Police 47,581 47,581

Recreation

General Government 3,614 3,614

Community Development

Other: _______________

Libraries

Gas System

Fire

Electric 42,397 61,214 103,611

TOTAL CAPITAL EXPENDITURES 109,363 5,412,897 5,522,260

EMPLOYEE COMPENSATION

Total salaries, wages, commissions, etc. paid this year (including all employees and elected officials) 4,012,898


DCED-CLGS-30 (9-09)

Category Capital Purchases Capital Construction Total

December 31, 2011

STATEMENT OF CAPITAL EXPENDITURES



Signed: Zelenkofske Axelrod, LLC Appointed Auditor/CPA

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SIGNATURE AND VERIFICATION

DCED-CLGS-30 (9-09)

ELECTED CONTROLLER'S/AUDITOR'S CERTIFIED SUBMISSION PAGE

Secretary of the Department of Community & Economic Development

To the: Governing Body of the Municipality

President Judge of the Court of Common Pleas

2011 Middletown Annual Audit By DCED

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