Town of Williamston Trial Balance

Transcription

1 001 Debits Credits FIRST CITIZENS CHECKING 3,855, BB&T CD 10/08 Maturity , Court Fines 4, Upstate Federal Credit Union CD 203, Month CD First Citizens Equip Rep Fund 38, Envision Williamston - FC 57, FIRE DEPT GRANT ACCOUNT 1, PETTY CASH Police Savings Community First 15, HOSPITALITY TAX - COMMUNITY 232, BB&T Cemetary Fund 52, Drug Forfeiture & Seizures BB&T 9, TAXES RECEIVABLE - CURRENT 5, TAXES RECEIVABLE - DELINQUENT 89, FRANCHISE FEES RECEIVABLE , A/R UTILITY BILLING 25, EFT Clearing 3, ACCOUNTS PAYABLE , A/P Auditor , DEFERRED REVENUE , FEDERAL TAX W / H FICA / MEDICARE W/H & PAYABLE SC / POL RETIREMENT PAYABLE GROUP INSURANCE W / H CANCER INSURANCE W / H OTHER DEDUCTIONS ACCRUED SALARIES , FUND BALANCE ,841, PROPERTY TAXES - CURRENT , PROPERTY TAXES - DELINQUENT , MOTOR VEHICLE TAXES , HOSPITALITY TAX , PAYMENTS IN LIEU OF TAXES , HOMESTEAD EXEMPTIONS , MERCHANTS INVENTORY TAX , SC LOCAL GOV'T FUND , BUSINESS LICENSE , MASC INSURANCE PREMIUM FEES , CHARTER FRANCHISE FEE , DUKE ENERGY FRANCHISE FEE , FORT HILL FRANCHISE FEE , MASC TELECOMMUNICATIONS , WATER TOWER LEASE PAYMENT , POLICE FINES , MEDSHORE RENTAL INCOME , GRANT REVENUE , ENVISION WILLIAMSTON INCOME , ARMORY LEASE , RECREATION FEES , PARK FEES , ROOM RENTAL , SECURITY FROM SCHOOL DIST , COUNTY SOLID WASTE FEES GARBAGE FEE , Garbage Penalty , INTEREST INCOME , SIGN PERMIT FEES SPECIAL EVENT , OTHER MISCELLANEOUS REVENUES , DEBT SET OFF REVENUE RENTAL UNIT PERMIT FEE FEMA - STORM , Due (to) from Water ,744, Due (to) from Sewer ,164, LIABILITY INS - TORT LIAB,PROP IN 88, WORKERS COMP 61, MEMBERSHIP DUES 1, AUDIT FEES 25,

2 001 Debits Credits TOWN ATTORNEY 16, BANK CHARGES GRANT EXPENSE 18, PROFESSIONAL FEES 4, MASC GRANT MINERAL SPRING TRAIL EXP 11, MISCELLANEOUS EXPENSE 7, ADMIN SALARIES 188, ADMIN SALARIES - OVERTIME 1, Bonus 1, ADMIN FICA / MEDICARE EXPENSE 14, ADMIN RETIREMENT EXPENSE 27, ADMIN HEALTH INSURANCE 52, ADMIN R & M CONTRACTS 22, ADMIN R & M - VEHICLES 1, R & M - MUNICIPAL BLDG & GROUNDS 78, ADMIN EXPENSES & SUPPLIES 21, ADMIN UNIFORMS 1, EMPLOYEE MORALE 5, ADMIN TRAINING 5, COMMUNITY SUPPORT 6, ADMIN ELECTRICITY / GAS 20, ADMIN TELEPHONE 7, ADMIN POSTAGE 7, ADMIN TRANSPORTATION / MILEAGE 1, ADMIN WATER 1, ADMIN FUEL 1, ADMIN PROFESSIONAL FEES MAIN STREET SALARIES 32, MAIN STREET BONUS MAIN STREET FICA/MEDICARE 2, MAIN STREET RETIREMENT EXP 4, MAIN STREET HEALTH INSURANCE 4, MAIN STREET SUPPLIES 8, ENVISION WILLIAMSTON EXPENSES 99, STREET SALARIES 127, STREET SALARIES - OVERTIME Bonus 1, STREET FICA / MEDICARE EXPENSE 9, STREET RETIREMENT EXPENSE 18, STREET HEALTH INSURANCE 27, STREET REPAIRS & MAINTENANCE 4, STREET R & M - VEHICLES 13, STREET SUPPLIES 7, STREET UNIFORMS 3, STREET ELECTRICITY / GAS 64, STREET TELEPHONE 1, STREET WATER STREET FUEL 11, Nuisance abatement expense POLICE SALARIES 494, POLICE SALARIES - OVERTIME 27, Bonus 2, POLICE FICA / MEDICARE EXPENSE 39, POLICE RETIREMENT EXPENSE 86, POLICE HEALTH INSURANCE 90, POLICE REPAIRS & MAINTENANCE 6, POLICE R & M - VEHICLES 19, POLICE R & M - FACILITIES 1, POLICE SUPPLIES 15, POLICE TRAINING 4, POLICE UNIFORMS 5, LAWTRAX 2, POLICE ELECTRICITY / GAS 4, POLICE TELEPHONE 8, POLICE WATER 1, POLICE FUEL 23, POLICE GRANTS 9,

3 001 Debits Credits JUDGE/CLERK OF COURT SALARY 4, JUDGE/CLERK OF COURT COURT EXPENSES 4, SRO OFFICERS SALARY 116, SRO OFFICERS OVERTIME SRO BONUS SRO OFFICER FICA/MEDICARE 8, SRO OFFICER RETIREMENT 19, SRO OFFICER HEALTH INSURANCE 27, SRO EXPENSE PALMETTO MIDDLE 1, SRO EXPENSE PALMETTO HIGH SRO EXPENSE CAREER & TECHNOLOGY CENTER 3, SRO EXPENSE ELEMENTARY SCHOOL 1, P&R SALARIES 82, Bonus P&R FICA / MEDICARE EXPENSE 6, P&R RETIREMENT EXPENSE 11, P&R HEALTH INSURANCE 20, P&R REPAIRS & MAINTENANCE 6, P&R VEHICLES P&R SUPPLIES 1, P&R UNIFORMS 1, P&R ELECTRICITY / GAS 21, P&R TELEPHONE P&R WATER 4, P&R FUEL 2, P&R CHRISTMAS PARK RECREATION 66, P&R CEMETARY CARE 2, HOSPITALITY EXP - PARK 99, Mileage Reimbursement 32, FIRE REPAIRS & MAINTENANCE 3, FIRE R & M - VEHICLES 9, FIRE SUPPLIES 3, FIRE UNIFORMS 7, FIRE DEPT. HONORARY FIREMAN 1, FIRE ELECTRICITY / GAS 3, FIRE TELEPHONE FIRE WATER FIRE PROPANE - GENERATOR FD FIRE DEPT. PHYSICALS EMERGENCY REPORTING 1, FIRE FUEL 3, FIRE CAPITAL EXPENDITURES 11, FIRE CAPITAL LEASE FIRE TRUCK - PRI 26, FIRE CAPITAL LEASE FIRE TRUCK - INT 4, SC Fire Academy - Training FIRE MORALE / WELFARE 2, Total 7,331, ,331,691.13

4 002 Debits Credits RIA GRANT FIRST CITIZENS 105, CHECKING BB&T 30, BB&T Project Fund Water Meters 187, Deferred Pension 77, UNDEPOSITED FUNDS 4, ACCOUNTS RECEIVABLE 109, ALLOWANCE FOR BAD DEBTS , EARNED BUT UNBILLED A / R 44, CIP WATER METERS 1,286, LAND 251, BUILDINGS 22, LAND IMPROVEMENTS 256, Unapplied Credits/Overpayments , VEHICLES 18, EQUIPMENT 48, WATER SYSTEM 4,011, ACCUMULATED DEPRECIATON ,421, ACCOUNTS PAYABLE , A/P Auditor , FICA / MEDICARE W/H & PAYABLE SC / POL RETIREMENT PAYABLE GROUP INSURANCE W / H ACCRUED SALARIES , COMPENSATED ABSENCES , COMPENSATED ABSENCES CURRENT , Radio Read Meters - BB&T ,365, REFUNDING BOND BB&T CUSTOMER DEPOSITS PAYABLE , RETAINAGE PAYABLE , Net Pension , Deferred Pension Credits , CONTRIBUTED CAPITAL ,503, RETAINED EARNINGS ,352, DHEC Fees , WATER REVENUE , WATER TAP FEES , RECONNECT FEES , INTEREST INCOME OTHER MISCELLANEOUS REVENUES , RETURNED CHECK FEES , CASH DRAWER (OVER) SHORT PENALTIES FOR WATER , RIA GRANT , Due (to) From General 1,980, ADM W BANK CHARGES WATER SALARIES 65, WATER SALARIES - OVERTIME 9, Bonus WATER FICA / MEDICARE EXPENSE 5, WATER RETIREMENT EXPENSE 10, WATER HEALTH INSURANCE 12, WATER R & M EQUIPMENT WATER R & M - VEHICLES 1, WATER R & M - WATER TANK 17, WATER SUPPLIES OPERATING 32, WATER UNIFORMS 1, WATER LAB FEES 1, WATER PERMITS / DHEC FEES 11, WATER TRAINING/TRAVEL WATER ELECTRICITY / GAS 6, WATER TELEPHONE 2, WATER DEPT. WATER BILL Fire Hydant Maintenance 4, OPERATIONAL EXP TO GF 8, WATER FUEL 3, WATER PURCHASED 266, Radio Read Meters BB&T Project Account 155, WATER CONTINGENCY-RESTRICTED RESERVE 13,

5 002 Debits Credits GIS MAPPING WATER PROFESSIONAL FEES 4, SMALL WATER LINE PROJECT 411, Total 9,483, ,483,453.59

6 003 Debits Credits CDBG Grant - First Citizens 47, CHECKING BB&T Sewer 351, BB&T Construction Account , USDA Grant/loan Deferred Pension 56, ACCOUNTS RECEIVABLE 99, ALLOWANCE FOR BAD DEBTS , EARNED BUT UNBILLED A / R 46, CIP -CDBG Grant 42, LAND 121, VEHICLES 95, EQUIPMENT 248, SEWER SYSTEM 15,276, ACCUMULATED DEPRECIATON ,382, ACCOUNTS PAYABLE , SLUDGE REMOVAL LIABILITY , SC / POL RETIREMENT PAYABLE GROUP INSURANCE W / H ACCRUED SALARIES , COMPENSATED ABSENCES , COMPENSATED ABSENCES CURRENT , ACC CAP ENCROACHMENT , CUSTOMER DEPOSITS PAYABLE , USDA 2010A Bond Payable , USDA 2010B Bond Payable ,398, USDA 2010 A Bond Current , USDA 2010 B Bond Current , Net Pension , Deferred Pension Credits , RETAINED EARNINGS ,067, CDBG Grant Revenue , SEWER REVENUE (INDUSTRY) , SEWER REVENUE (RESID/COMM) , Sewer Forrest Hill , CEDAR GROVE SEWER REVENUE , SEWER TAP FEES , Interest Earned INDUSTRY PRETREATMENT CHARGE , LEACHATE TREATMENT , Sewer Penalties , Due (to)/from General 1,164, SEWER OPERATION SALARIES 71, SEWER SALARIES - OVERTIME 6, Bonus SEWER FICA / MEDICARE EXPENSE 5, ADM W RETIREMENT EXPENSE 11, ADM W HEALTH INSURANCE 19, REPAIRS & MAINTENANCE 106, Sewer Repairs & Main. Vehicles SUPPLIES COLLECTION SYSTEM 8, SUPPLIES PLANT Sewer Uniforms 1, LAB FEES PERMITS / DHEC FEES 1, CHEMICALS 23, ELECTRICITY / GAS 83, Sewer Telephone 3, WATER 5, SEWER FUEL - COLLECTION 2, Lease payments 22, SEWER ENGINEERING PRETREATMENT PROGRAM 3, O & M CONTRACT SEWER PLANT 64, LIFT STATION - R&M 4, PROFESSIONAL FEES 19, CDBG Transactions 13, BOND PAYMENTS USDA A & B 107,

7 003 Debits Credits Total 18,138, ,138,358.05