ANNUAL AUDIT AND FINANCIAL REPORT BOROUGH OF TRAINER DECEMBER 31, 2021    LEITZELL & ECONOMIDIS, PC  LE CYNTHIA FFIZER LEnIZEIL, CPA STELLA C. ECONOMIDIS, CPA  CERTTFIED PUBLIC. ACCOUNTANTS  BOROUGH OF TRAINER TABLE OF CONTENTS  Page 1-2  INDEPENDENT AUDITOR'S REPORT..  BALANCE SHEET..  .3-4  STATEMENT OF REVENUES AND EXPENDITURES.  5-16  DEBT STATEMENT.  17  STATEMENT OF CAPITAL EXPENDITURES.  18  323 West Front Street, Suite2 200, Media, PA1 19063 (610)5 566-5450 Fax: (610)566-5487  Members ofA American Institute of Certified Public Accountants, Pennsylvanial Institute of Certified Public Accountants &  Government Finance Officers Association    LEIIZELL & ECONOMIDIS, PC  LE  CYNTHIA FEIZER LEnIZELL, CPA SIELLA C. ECONOMIDIS, CPA  CERTIFIED PUBLIC ACCOUNTANTS  INDEPENDENT AUDITOR'S REPORT  Members of Council Borough of Trainer Trainer, Pennsylvania Opinions  We have audited the Annual Audit and Financial Report, Form DCED-CLGS-30 of the BOROUGH OF  TRAINER as of and for the year ended December 31, 2021. Unmodified Opinion on Regulatory Basis of Accounting  Inc our opinion the accompanying. financial report referred to above presents fairly, in all material respects, the cash balances of the BOROUGH OF TRAINER as of December 31, 2021 and the revenues it received and expenditures it paid for the year then ended in accordance with the financial reporting provisions of the Commonwealth of Pennsylvania Department of Community and Economic Development. Inc our opinion, because of the significance of the matter discussed in the "Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles" paragraph, the financial report referred to in the first paragraph does not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the BOROUGH OF TRAINER as of December 31, 2021,  Adverse Opinion on U.S. Generally Accepted Accounting Principles  or the changes in its financial position for the year then ended.  Basis for Opinions  We conducted our audit in accordance with the auditing standards generally accepted ini the United States of America (GAAS). Our responsibilties under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Borough and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence that we have obtained is  sufficient and appropriate to provide a basis for our audit opinions.  Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles  The financial report was prepared in conformity with the accounting practices prescribed or permitted by the Department of Community and Economic Development (DCED). The BOROUGH OF. TRAINER prepares its financial report on the cash basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The effects on the financial report of the variances between the regulatory basis of accounting and accounting principles generally accepted in the United States of America, although not reasonably  determinable, are presumed to be material and pervasive.  323 WestF Front Street, Suite: 200, Media, PA1 19063 (610)566-5450 Fax: (610)5 566-5487  Members of American Institute of Certified Public Accountants, Pennsylvania Institute of CertifiedF Public Accountants&  Government Finance Officers Association  1    Responsibilities of Management for the Financial Statements  Management is responsible for the preparation and fair presentation of this financial report in accordance with the financial reporting provisions of Commonwealth of Pennsylvania Department of Community and Economic Development (DCED). Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial reports that  are free from material misstatement, whether due to fraud or error. Auditor's Responsibilities for the Audit of thel Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting fromi fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a  reasonable user based on the financial statements. Inj performing an audit in accordance with GAAS, we  exercise professional judgment and maintain professional skepticism throughout the audit identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts in the financial obtain an understanding of the internal control relevant to the audit 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, no such opinion is evaluate the appropriateness of the accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Borough's ability to continue as a going concern for a We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related  statements  expressed.  financial statements  reasonable period of time.  matters that we identified during the audit. Leityelle Economidiss PC LEITZELL & ECONOMIDIS, PC Certified Public. Accountants January 6, 2023 Media, Pennsylvania  2    DCED- CLGS-30 (0921)  2021 MUNICIPAL ANNUAL AUDIT ANDI FINANCIAL REPORTI IBALANCE! SHEET  Balance Sheet December 31st, 2021  GovernmentalFunds: Special Revenue Fuels)  ASSETS AND OTHER DEBITS 100-120 140-144 130 160-169 180-189  General Fund (including Statel Liquid Capital Projects Debt Service  Casha and Investments. Tax Receivable.. Due From Other Funds... Fixed Assets.. Other Debits/Amounts to! be! Provided..  $ 4,726,927 $ 206,584  $  121-129 145-149 Account Receivable (excluding taxes).. 131-139 150-159 Other Current Assets.. TOTAL ASSETS AND OTHER DEBITS... LIABILITIES AND OTHER CREDITS 200-209: 231-239 All Other Currentl Liabilities.. TOTAL LIABILITIES. AND OTHER CREDITS.. FUND AND ACCOUNT GROUP EQUITY  33,440  $ 4,760,367 $ 206,584 $  $  210-229 230 260-269 240-259  Payroll" Taxes and Other Payroll Withholdings.. Current Portion OfLong-Term Debt & Other Credits  22,277 $ 22,277 $  Due To Other Funds.. Long Term Liabilities..  $  $  281-284 290 270-289 291-299  Contributed Capital.. Investments in General Fixed/ Assets.. Fund Balance /Retained Earnings 12/31. Other Equity..  4,738,090  206,584  TOTAL FUND AND ACCOUNT GROUP EQUITY..  4,738,090 $ 206,584 $  $  3    DCED CLGS-30 (09/21)  2021 MUNICIPAL, ANNUAL AUDIT ANDI FINANCIALI REPORTIBALANCE: SHEET  Balance Sheet December: 31st, 2021 Proprietary Funds Enterprise  Fiduciary: Funds:  Account Groups General General Debt $ $  Total $ 4,933,511  Internal  ASSETS AND OTHER DEBITS 100-120 140-144 130 160-169 180-189  Service Trust andA Agency FixedA Assets Long Term Memorandum Only  Casha andl Investments.. Tax Receivable.. Due From Other Funds... Fixed/ Assets.. Other Debits/Amounts to be Provided..  121-129 145-149 Account Receivable (excluding taxes).. 131-139 150-159 Other Current Assets.. TOTAL ASSETS AND OTHER DEBITS.. LIABILITIES AND OTHER CREDITS 200-209: 231-239 AII Other Current Liabilities.. TOTAL LIABILITIES AND OTHER CREDITS.. FUND AND. ACCOUNT GROUP EQUITY  33,440 $ 4,966,951  e  $  $  $  $  210-229 230 260-269 240-259  Payroll Taxes and Other Payroll Withholdings. Due To Other Funds.. Long Term Liabilities.. Current Portion Ofl Long-Term Debt & Other Credits.  22,277 $ 22,277  $  $  $  $  $  281-284 290 270-289 291-299  Contributed Capital.. Investments in General Fixed/ Assets.. FundE Balance Retained Earnings 12/31.. Other Equity.  4,944,674 4,944,674 $ 4,966,951  TOTALF FUND AND ACCOUNT GROUP EQUITY..  $  $  $  $  TOTAL LIABILITIES AND FUND AND ACCOUNT GROUP EQUITY  4    DCED -CLGS-30 (09/17)  2021 MUNICIPAL: ANNUAL AUDIT ANDI FINANCIAL REPORTISTATEMENT OF REVENUES. AND EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  REVENUES  COVERMWENIALFUNDS Special Revenue Fuels)  Taxes  General Fund (including State Liquid Capital Projects Debt Service  301.00 Real Estate Taxes..  $ 1,172,870 $  $  $  305.00 Occupation Taxes (levied under municipal code).. 308.00 Residence Taxes (levied by cities of 3rd class).. Regional Asset District Sales Tax 309.00 (Allegheny County municipalities only). 310.00 Per Capita Taxes.. 310.10 Real Estate Transfer Taxes.. 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 AmusementAdmission Taxes.. 310.70 Mechanical Device Taxes.... 310.90 Other Local Tax Enabling Act/Act511/Taxes  55,248 1,162,482 60,104  TOTAL TAXES.  $ 2,450,704 $  $  $  LICENSES & PERMITS 320-322 All Other Licenses and Permits.. 321.80 Cable Television Franchise Fees.. TOTAL LICENSES & PERMITS.. FINES AND FORFEITS 330-332 Fines and Forfeits.. TOTAL FINES AND FORFEITS INTEREST, RENTS, & ROYALTIES 341:00 Interest Earnings.. 342.00 Rents and Royalties.. TOTAL INTEREST, RENTS, & ROYALTIES...  70,258 19,875 90,133 $ 7,305 7,305 $ 1,245 1,245 $  $  $  $  $  $ 311 8,537 8,848 $  $  - $  $  5    DCED -CLGS-30 (09/17)  2021 MUNICIPAL. ANNUAL AUDITA ANDF FINANCIAL REPORTI STATEMENT OF REVENUES, ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  REVENUES  PROPRIETAR/EUNDS FIDUCIARY/FUND TOTAL Enterprise Internal Service Trust and Agency Memorandum Only  Taxes  301.00 Real Estate Taxes..  $  $  $  $ 1,172,870  305.00 Occupation Taxes (levied under municipal code). 308.00 Residence Taxes (levied by cities of 3rd class).. Regional Asset District Sales Tax 309.00 (Allegheny County municipalities only).. 310.00 Per Capita Taxes... 310.10 Real Estate Transfer Taxes.. 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 AmusementAdmission Taxes.. 310.70 Mechanical Device Taxes... 310.90 Other Local Tax Enabling Act/Act511fTaxes  55,248 1,162,482 60,104  TOTAL TAXES  $  $  $  $ 2,450,704  LICENSES & PERMITS 320-322 All Otherl Licenses andl Permits.. 321.80 Cable Television Franchise Fees.. TOTAL LICENSES & PERMITS.. FINES AND FORFEITS 330-332 Fines and Forfeits.. TOTAL FINES AND FORFEITS INTEREST, RENTS, & ROYALTIES 341.00 Interest Earnings. 342.00 Rents and Royalties.. TOTAL INTEREST, RENTS, & ROYALTIES  70,258 19,875 $ 90,133 7,305 7,305 1,556 8,537 10,093  $  $  $  $  $  $  $  $  $  $  $  6    DCED. CLGS-30 (09/17)  2021 MUNICIPAL. ANNUAL AUDITA AND FINANCIAL REPORTISTATEMENT OFF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  INTERCOVERMMENTALREVENUES 351.03 Highways and Streets.. 351.09 Community Development.. 352.01 National Forest. TOTAL FEDERAL.. STATE  COVERAWENTALFUNDS Special Revenue Fuels)  FEDERAL  General Fund (including State Liquid Capital Projects Debt Service  351.00 All Other Federal Capital and Operating Grants.... 352.00 AIl Other Federal Shared Revenue & Entitlements 353.00 Federal Payments inl Lieu of Taxes..  96,086 96,086 $  $  $  $  354.03 Highway and Streets.. 354.09 Community Development. 354.15 Recycling/Act" 101.. 354.00 AII Other State Capital and Operating Grants.. 355.01 Public Utility Realty Tax (PURTA)... 355.02- Motor Vehicle Fuel Tax (Liquid Fuels Tax) and State 355.03 Road' Turnback.. 355.04 Alcoholic Beverage Beverage Licenses.. 355.05 General Municipal Pension System State Aid... : 355.07 Foreign Fire Insurance Tax Distribution** 355.08 Local Share Assessment/Gaming Proceeds** 355.00 All Other State Shared Revenues & Entitlements. 355.09 Marcellus Shale Impact Fee Distribution 356,00 State Payment inl Lieu of Taxes.. LOCAL GOVERNMENT UNITS 357.03 Highways and Streets.. AII Other Local Governmental Units Capital and 357.00 Operating Grants.. Local Governmental Unit Shared Payments for 358.00 Contracted Intergovernmental Services.. Local Governmental Units and Authorities Payments 359.00 in Lieu of Taxes.. TOTAL LOCAL GOVERNMENT UNITS.  2,365 67,162 7,962  47,965  TOTAL STATE..  $  77,489 $  47,965 $  $  $  $  $  $  7    DCED CLGS-30 (09/17)  2021 MUNICIPAL ANNUAL AUDIT ANDI FINANCIAL REPORTISTATEMENT OF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  INTERCOVERMMENTALREVENUES 351.03 Highways and Streets... 351.09 Community Development. 352.01 National Forest. TOTAL FEDERAL.. STATE  PROPRIETAR/FUNDS FIDUCIARYFUND: TOTAL Enterprise Internal Service Trusta and Agency Memorandum Only  FEDERAL  351.00 All Other Federal Capital and Operating Grants.... 352.00 All Other Federal Shared Revenue & Entitlements 353.00 Federal Payments inl Lieu of Taxes..  $  $  $  $ 96,086  354.03 Highway and Streets.. 354.09 Community Development. 354.15 Recycling/Act 101. 354.00 AII Other State Capital and Operating Grants.. 355.01 Public Utility Realty Tax (PURTA).. 355.02- Motor Vehicle Fuel Tax (Liquid Fuels Tax) and State 355.03 Road" Turnback.. 355.04 Alcoholic Beverage Beverage Licenses.. 355.05 General Municipal Pension System State Aid.. 355.07 Foreign Fire Insurance Tax Distribution** 355.08 Local Share Assessment/Gaming Proceeds** 355.00 All Other State Shared Revenues & Entitlements. 355.09 Marcellus Shale Impact Fee Distribution 356.00 State Payment inl Lieu of Taxes.. LOCAL GOVERNMENT UNITS 357.03 Highways and Streets.. All Other Local Governmental Units Capital and 357.00 Operating Grants.. Local Governmental Unit Shared Payments for 358.00 Contracted Intergovemmenta. Services.. Local Governmental Units and Authorities Payments 359.00 in Lieu of Taxes.. TOTAL LOCAL GOVERNMENT UNITS.. TOTAL INTERGOVERNMENTAL REVENUES  2,365 47,965 67,162 7,962  TOTAL STATE..  $  $  $  $ 125,454  $  $  $  $ $ 221,540  8    DCED CLGS-30 (09/17)  2021 MUNICIPAL ANNUAL AUDIT ANDF FINANCIAL REPORTI STATEMENT OF REVENUES. AND EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  REVENUES  GOVERMAENTALEUNDS Special Revenue Fuels)  CHARGES FOR SERVICE 361.00 General Government. 362.00 Public Safety.. 363.20 Parking...  General Fund (including State Liquid Capital Projects Debt Service  10,563 40,000 84,974  363.00 All Other Charges for Highway & Street Services.. 364.10 Wastewater/Sewage Charges.. 364.30 Solid Waste Collection & Disposal Charge (trash) 364.60 Host Municipality Feef for Solid Waste Facility.... 364.00 All Other Charges for Sanitation Services.. 365.00 Health.. 366.00 Human Services.. 367.00 Culture and Recreation. 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 Services.. TOTAL CHARGES FOR SERVICE. UNCLASSIFIED OPERATING REVENUES 383.00 Assessments. 386.00 Escheats (sale of personal property).. 387.00 Contributions & Donations from Private Sectors... 388.00 Fiduciary Fund Pension Contributions.. 389.00 All Other Unclassified Operating Revenues.. TOTAL UNCLASSIFIED OPERATING REVENUES.. OTHER FINANCING SOURCES 391.00 Proceeds of General Fixed Asset Disposition.. : 392.00 Interfund Operating Transfers... 393.00 Proceeds of General Long" Term Debt.. 394.00 Proceeds of Short-Term debt 395.00 Refunds of Prior Year Expenditures.. TOTAL OTHER FINANCING SOURCES..  9,656  $  145,193 $  $  $  70,055 1,432 71,487 $  $  $  $  4,000,000 21,757 $ 4,021,757 $ $ 6,961,399 $  $ 56,813 $  $ $  TOTAL REVENUES.  9    DCED -CLGS-30 (09/17)  2021 MUNICIPAL: ANNUAL AUDIT ANDI FINANCIALI REPORTISTATEMENT OF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  REVENUES  PROPRETAR/FUNDS FIDUCIARYFUND TOTAL Enterprise Internal! Service Trust and Agency Memorandum Only  CHARGES FOR SERVICE 361.00 General Government. 362.00 Public Safety. 363.20 Parking..  10,563 40,000 84,974  363.00 All Other Charges for Highway & Street Services.. 364.10 Wastewater/Sewage Charges... 364.30 Solid Waste Collection & Disposal Charge (trash) 364.60 Host Municipality Feei for Solid' Waste Facility.. 364.00 All Other Charges for Sanitation Services..  365.00 Health.. 366.00 Human Services.. 367.00 Culture and 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 Services.. TOTAL CHARGES FOR SERVICE.. UNCLASSIFIED OPERATING REVENUES 383.00 Assessments. 386.00 Escheats (sale of personal property). 387.00 Contributions & Donations from Private Sectors... 388.00 Fiduciary Fund Pension Contributions.. 389.00 All Other Unclassified Operating Revenues.. TOTAL UNCLASSIFIED OPERATING REVENUES.. OTHER FINANCING SOURCES 391.00 Proceeds of General Fixed Asset Disposition... 392.00 Interfund Operating Transfers... 393.00 Proceeds of General Long Term Debt.. 394.00 Proceeds of Short-Term debt 395.00 Refunds of Prior Year Expenditures. TOTAL OTHER FINANCING SOURCES..  Recreation.  9,656  $  $  $  $ 145,193  70,055 1,432 $ 71,487  $  $  $  4,000,000 21,757 $ 4,021,757 $ 7,018,212  $ $  $ $  $ $  TOTAL REVENUES.  10    DCED- CLGS-30 (09/17)  2021 MUNICIPAL: ANNUAL AUDIT AND FINANCIAL REPORTISTATEMENT OF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  EXPENDITURES  GOVERNMENTAL! FUNDS Special Revenue Fuels)  GENERAL GOVERNMENT 400.00 Legislative (Governing) Body.. 401.00 Executive (Manager or Mayor).. 402.00 Auditing Services/Financial Administration. 403.00 Tax Collection.. 404.00 Solicitor/Legal Services.. 405.00 Secretary/Clerk. 406.00 Other General Government Administration.. 407.00 IT-Networking Services-Data Processing. 408.00 Engineering Services.. 409.00 General Government Buildings and Plant.. TOTAL GENERAL GOVERNMENT.  General Fund (including State Liquid Capital Projects Debt Service  14,740 3,281 40,229 1,722 15,192 54,338 21,135 88,278 35,180 274,095 $ 1,162,414 132,095 3,099  $  $  $  PUBLIC SAFETY 410.00 Police.. 411.00 Fire. 412.00 Ambulance/Rescue. 413.00 UCC and Codel Enforcement. 414.00 Planning and Zoning.. 415.00 Emergency Management & Communications. 416.00 Militia and Armories.. 417.00 Examination ofLicensed Occupations.. 418.00 Public Scales (weights and measures). 419.00 Other Public Safety. TOTAL PUBLIC SAFETY.. HEALTH ANDI HUMAN SERVICES 425.00 Health and Human Services.. PUBLIC WORKS -SANITATION 426.00 Recycling Collection and Disposal.. 427.00 Solid Waste Collection and Disposal (trash).. 428.00 Weed Control... 429.00 Wastewater/ewage Collection and Treatment... TOTAL PUBLIC WORKS- -SANITATION..  8,578 $ 1,306,186 $  $  $  420.00-  35,940  157,423 157,423 $  $  $  $  11    DCED -CLGS-30 (09/17)  2021 MUNICIPAL. ANNUAL AUDIT ANDI FINANCIAL REPORTISTATEMENT OFF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  EXPENDITURES  PROPRETAR/FUNDS FIDUCIARYFUND Total Enterprise Internal Service Trusta and Agency Memorandum Onlyl  GENERAL GOVERNMENT 400.00 Legislative (Governing) Body. 401.00 Executive (Manager or Mayor).. 402.00 Auditing Services/Financial Administration.. 403.00 Tax Collection... 404.00 Solicitor/Legal Services.. 405.00 Secretary/Clerk. 406.00 Other General Government Administration.. 407.00 IT-Networking Services-Data Processing. 408.00 Engineering Services.. 409.00 General Government Buildings andl Plant.. TOTAL GENERAL GOVERNMENT.  14,740 3,281 40,229 1,722 15,192 54,338 21,135 88,278 35,180 $ 274,095 1,162,414 132,095 3,099  $  $  $  PUBLIC SAFETY 410.00 Police.. 411.00 Fire. 412.00 Ambulance/Rescue. 413.00 UCC and Code Enforcement. 414.00 Planning and Zoning.. 415.00 Emergency Management & Communications. 416.00 Militia and Armories.. 417.00 Examination ofl Licensed Occupations. 418.00 Public Scales (weights and measures). 419.00 Other Public Safety. TOTAL PUBLIC SAFETY.. HEALTH ANDI HUMAN SERVICES 425.00 Health and Human Services.. PUBLIC WORKS -SANITATION 426.00 Recycling Collection and Disposal.. 427.00 Solid Waste Collection and Disposal (trash).. 428.00 Weed Control.. 429.00 Wastewater/Sewage Collection and Treatment.... TOTAL PUBLIC WORKS - SANITATION.  8,578 $ 1,306,186 $ 35,940  $ $  $ $  $ $  420.00-  157,423 $ 157,423  $  $  $  12    DCED CLGS-30 (09/17)  2021 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORTISTATEMENT OF REVENUES. AND EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  EXPENDITURES  COVEFNMENTALFUNDS Special Revenue Fuels) 6,001 8,660 4,659 421 73,772 93,513  PUBLIC WORKS - HIGHWAYS AND: STREETS 430.00 General Services Administration. 431.00 Cleaning of Streets and Gutters.. 432.00 Winter Maintenance Snow Removal. 433.00 Traffic Control Devices.. 434.00 Street Lighting.. 435.00 Sidewalks and Crosswalks. 436.00 Storm Sewers and Drains.. 437.00 Repairs ofTools and Machinery.. 438.00 Maintenance & Repairs of Roads and Bridges..... 439.00 Highway Construction and Rebuilding Projects.... TOTAL PUBLIC WORKS HIGHWAYS AND STREETS.. 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 Transport and Terminals. TOTAL PUBLIC WORKS- - OTHER SERVICES. CULTURE ANDI RECREATION 451.00 Culture-Recreation. Administration. 452.00 Participant Recreation.. 453.00 Spectator Recreation. 454.00 Parks... 455.00 Shade Trees.. 456.00 Libraries.. 457.00 Civil and Military Celebrations.. 458.00 Senior Citizen Centers.. 459.00 Other Culture and Recreation.. TOTAL CULTURE AND RECREATION. COMMUNITY DEVELOPMENT 461.00 Conservation of Natural Resources.. 462.00 Community Development and Housing. 463.00 Economic Development 464.00 Economic Opportunity.. 465-469 All other Community Development. TOTAL COMMUNITY DEVELOPMENT.  Generall Fund (including Statel Liquid Capital Projects Debt Service  158,888 51 1,163 44,280 500 24,142 30,326 259,350 $  $  $  $  $  $  $  12,781 9,903  9,351 9,351 $  $  22,684 $  $  $  $  $  $  13    DCED- -CLGS-30 (09/17)  2021 MUNICIPAL ANNUAL AUDIT ANDI FINANCIAL REPORTI STATEMENT OFF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  EXPENDITURES  PROPRIETAR/FUNDS FIDUCIARYFUND Total Enterprise Internal Service Trust and Agency Memorandum Only  PUBLIC WORKS HIGHWAYS. AND STREETS 430.00 General Services Administration. 431.00 Cleaning of Streets and Gutters.. 432.00 Winter Maintenance Snow Removal.. 433.00 Traffic Control Devices.. 434.00 Street Lighting... 435.00 Sidewalks and Crosswalks. 436.00 Storm Sewers and Drains.. 437.00 Repairs ofTools andl Machinery.. 438.00 Maintenance & Repairs of Roads and Bridges... : 439.00 Highway Construction and Rebuilding Projects.... TOTAL PUBLIC WORKS - HIGHWAYS AND STREETS.. 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 Transport and" Terminals.. TOTAL PUBLIC WORKS- OTHER SERVICES. CULTURE. AND RECREATION 451.00 Culture-Recreation, Administration. 452.00 Participant Recreation.. 453.00 Spectator Recreation.. 454.00 Parks.. 455.00 Shade Trees.. 456.00 Libraries.. 457.00 Civil and Military Celebrations. 458.00 Senior Citizen Centers.. 459.00 Other Culture and Recreation. TOTAL CULTURE AND RECREATION. COMMUNITY DEVELOPMENT 461.00 Conservation of Natural Resources. 462.00 Community Development and Housing.. 463.00 Economic Development. 464.00 Economic Opportunity. 465-469 All other Community Development.. TOTAL COMMUNITY DEVELOPMENT.  158,888 6,052 9,823 44,280 500 28,801 421 104,098 $ 352,863  $  $  $  $  $  $  12,781 9,903  9,351 $ 32,035  $  $  $  $  $  $  $  14    DCED CLGS-30 (09/17)  2021 MUNICIPAL ANNUAL AUDIT AND FINANCIAL REPORTISTATEMENT OF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  EXPENDITURES  GOVERMMENTALFUNDS Special Revenue Fuels)  DEBT SERVICE  General Fund (including Statel Liquid Capital Projects Debt Service  471.00 Debt Principal (short-term and long-term). 472.00 Debt Interest (short-term and long-term). 475.00 Fiscal Agent Fees.. TOTAL DEBT SERVICE..  33,060 4,867 17,000 54,927 $  $  $  $  EMPLOYER PAIDI BENEFITS & WITHHOLDING ITEMS Employer Paid' Withholding Taxes and 481.00 Unemployment Compensation. 482.00 Judgments andl Losses.. 483.00 Pension/Retirement Fund Contributions. 484.00 Workers Compensation Insurance.. 487.00 Other Group Insurance Benefits.. TOTAL EMPLOYER PAID BENEFITS & WITHHOLDING  93,401 232,739 69,469 333,411 729,020 $ 87,007 5,161 5,161 $  ITEMS.. INSURANCE  $  $  $  486.00 Insurance, Casualty, and Surety... UNCLASSIFIED OPERATING EXPENDITURES 488.00 Fiduciary Fund Benefits and Refunds Paid.. 489.00 All Other Unclassified Expenditures.. TOTAL UNCLASSIFIED OPERATING EXPENDITURES.. $ OTHER FINANCING USES 491.00 Refund of Prior Year Revenues.. 492.00 Interfund Operating Transfers.. 493.00 Other Financing Uses.. TOTAL OTHER FINANCING USES.. TOTAL EXPENDITURES.  $  $  $  $ 102,864 $ (46,051) $  $ $ $  $ 2,931,793 - $  EXCESS/DEFICIT OF REVENUE OVER EXPENDITURES $ 4,029,606 $  15    DCED. CLGS-30 (09/17)  2021 MUNICIPAL. ANNUAL AUDIT AND FINANCIALI REPORTI ISTATEMENT OF REVENUES ANDI EXPENDITURES  Statement of Revenues and Expenditures  December 31st, 2021  EXPENDITURES  PROPRIETAR/FUNDS FIDUCIARYFUND) Total Enterprise Internal Service Trust and Agency Memorandum Only  DEBT SERVICE  471.00 Debt Principal (short-term andl long-term). 472.00 Debt Interest (short-term and long-term). 475.00 Fiscal Agent Fees.. TOTAL DEBT SERVICE..  33,060 4,867 17,000 $ 54,927  $  $  $  EMPLOYER PAID BENEFITS & WITHHOLDING ITEMS Employer Paid Withholding Taxes and 481.00 Unemployment Compensation.. 482.00 Judgments andl Losses.. 483.00 Pension/Retirement Fund Contributions. 484.00 Workers Compensation Insurance.. 487.00 Other Group Insurance Benefits.. TOTAL EMPLOYER PAIDI BENEFITS & WITHHOLDING  93,401 232,739 69,469 333,411 $ 729,020  ITEMS.. INSURANCE  $  $  $  486.00 Insurance, Casualty, and Surety.. UNCLASSIFIED OPERATING EXPENDITURES 488.00 Fiduciary Fund Benefits and Refunds Paid.. 489.00 All Other Unclassified Expenditures... TOTAL UNCLASSIFIED OPERATING EXPENDITURES. OTHER FINANCING USES 491.00 Refund of Prior' Year Revenues.. 492.00 Interfund Operating Transfers.. 493.00 Other Financing Uses.. TOTAL OTHER FINANCING USES.. TOTAL EXPENDITURES.  87,007  5,161 5,161  $  $  $  $  $ $  $ $ $  $ $ $  $ $ 3,034,657 $ 3,983,555  EXCESS/DEFICIT OF REVENUE OVER EXPENDITURES $  16    DEBT STATEMENT (1)  Current Year Year Interest Bonds  Plus( (less) (Discount)  Bond Note (N)  Issue Date Maturity Original Outstanding Principal Principal Accretion of Outstanding Unamortized Balances  Type Purpose (B) General Obligation Bonds and Notes 2021 GON  Amount of Beginning of Year Incurred This Paid This Compound Year End(1) Premium Total  (year) Date (year) Issue 2021 2046 4,000,000  Year 4,000,000  4,000,000  4,000,000  Revenue Bonds and Notes  Lease Rental Debt/Generall Leases 2018 Dodge Charger 2020 Dodge Charger Tax and Revenue Anticipation! Notes  2018 2021 2019 2022 70,559  42,541  10,906 70,559  10,906 22,154  48,405  48,405  Other  Total bonds and notes outstanding Capitalized lease obligations Other debt Minus assets heldi inb bondr reservet funds, and bondr redemptioni funds Minus leaser rental payments receivable  $ 4,000,000 48,405 $ 4,048,405 4,048,405  TOTAL OUTSTANDINGI DEBT NETDEBT  17    DCED -CLGS-30 (09/21)  2021 MUNICIPAL. ANNUAL AUDIT ANDI FINANCIALREPORTISTATEMENT OF CAPITAL EXPENDTURESIEMPLOYE: COMPENSATION  STATEMENT OF CAPITAL EXPENDITURES  Category  Capital Purchases  Capital Construction  Total $  Electric Fire Gas System General Government Health Housing Libraries Mass Transit Parks Police Recreation Sewer Solid Waste Streets/Highways Water Other (Please Specify) Emergency Management Services  $  $  95,825  95,825 67,338  67,338  TOTAL CAPITAL EXPENDITURES  $  163,163  EMPLOYEE COMPENSATION  EMPLOYEE COMPENSATION:  Total salaries, wages, commissions, etc. paid this year (including all employees and elected officials)*  $  1,174,813   Use income from box 16 oft the W-3 Statement  18