F-32 Survey of Local Government Finances - Special Agencies

F-32 (2007)

OMB No. 0607-0585: Approval Expires 06/30/2008

(9-12-2007)

2007 CENSUS OF GOVERNMENTS
Survey of Local Government Finances

▼

▼

Special Agencies

U.S. DEPARTMENT OF COMMERCE

In correspondence pertaining to this report, please refer to the ID printed above your address

Economics and Statistics Administration
U.S. CENSUS BUREAU

RETURN TO:
U.S. Census Bureau
1201 East 10th Street
Jeffersonville, IN 47132-0001

If you have any questions,
please call 1-888-590-2748
weekdays, 7:00 a.m. to
5:00 p.m. EST.
Questions can also be
emailed to:
[email protected]

Please correct any errors in name, address, or ZIP Code.

GENERAL INSTRUCTIONS
Before filling out this form, please read carefully each part and all related definitions and instructions.
Note especially:
1. Please report amounts, covering all funds and accounts of your agency except for any employee-retirement
funds administered by your agency. Include bond redemption and interest funds, and construction or
development funds, as well as current funds. Exclude refunds and transfers between funds or accounts of your
agency.
2. As this form is used for various kinds of agencies, some of the items may not apply to your agency.
However, read carefully the definition of each item to determine whether it applies to any of your agency’s
transactions.
3. Do not delay reporting to await finally audited figures, if substantially accurate figures can be supplied on a
preliminary basis.
4. You may report on either a cash or accrual basis.
5. Use a black or blue ball point pen.

ENDING DATE OF FISCAL YEAR

Part 1

Mark (X) in the appropriate box below to indicate the ending date of your agency’s fiscal year
(12-month accounting period) and report data for this period only.
Use this fiscal year even though a more recent one may be available.
2006

2007

July

October

January

April

August

November

February

May

September

December

March

June

▲
F-32 (9-12-2007)

32200701

Please continue on the next page

▲
§A5("¤

Page 2

Part 2

TAX REVENUES

Report collections during the fiscal year indicated in Part 1 from all taxes imposed by your agency.

Include
• Taxes collected for your agency by another government
• Current and delinquent amounts, penalties, and interest

▼

Exclude receipts from service charges, special assessments, interest earnings,
fines, and any other sources that are not taxes or licenses.

Property Taxes
1. Property taxes - All taxes on property, real or personal. . . . . . . . . . . . . . . .

$
T01

,

,

.00

Include levies for debt service, pension funds, and other funds or purposes.
Exclude taxes not measured by value.
Other Taxes
. . . . . . . . T99

2. Other taxes - specify:

Part 3

$

,

,

.00.00

INTERGOVERNMENTAL REVENUES

Report all amounts received by your agency from other governments during the fiscal year indicated in
Part 1 .
Include
• Grants
• Shares of taxes imposed by other governments
• Payment in lieu of taxes
• Reimbursements for services performed for other governments
Exclude
• Loans
• Receipts from utility sales to other governments (report in Part 4 )
• Any taxes imposed by your agency which were collected for it by another
government (reported in Part 2 )
Intergovernmental Revenues

Report total intergovernmental revenue received:
1.

From other local governments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ZDD

2.

From the State - Report all amounts your agency received
from the State, including any amounts financed wholly or in
part from Federal grants to the State. . . . . . . . . . . . . . . . . . . . . . . . . . . .

ZCC

From the Federal government directly - Report only amounts
received directly from the Federal government. . . . . . . . . . . . . . . . . . . . .

ZBB

3.

▲

$

,

,

.00

$

,

,

.00

$

,

,

.00

▲

Please continue on the next page
F-32 (9-12-2007)

32200702

§A5(#¤

Page 3

Part 4

REVENUES - OTHER THAN TAX AND INTERGOVERNMENTAL REVENUES

Report other revenues received by your agency during the fiscal year indicated in Part 1 .

▼

Include revenues of all funds.
Exclude refunds and transfers between funds and accounts of your agency.
1.

Other Revenues

Current charges - Receipts from fees, sales, rentals,
tolls, maintenance assessments, and other charges for
$
commodities and services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ZAA

,

,

.00.00

$

,

,

.00.00

$

,

,

.00.00

$

,

,

.00.00

$

,

,

.00.00

Royalties - Compensation or portion of proceeds from
extraction of natural resources, such as oil, gas, and
$
mineral rights. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U41

,

,

.00.00

Private donations - Gifts of cash or securities from private
individuals or corporations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
U50

,

,

.00.00

Miscellaneous other revenues - Revenues not reported
in items 1-7, or Parts 2 - 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
U99

,

,

.00.00

Include utility services, including utility sales to the Federal,
State or other local governments.
2.

Special assessments - Compulsory contributions and
reimbursements from owners of property benefited by
improvements (streets, sewers, sidewalks, water extensions, etc.)
as well as for servicing special assessment debt. . . . . . . . . . . . . . . . . . .

U01

Exclude proceeds from sales of special assessment bonds
(report in Part 8 ) and maintenance assessments
(reported in item 1 above).
3.

Receipts from sale of property and other capital assets . . . . . . . . .

U11

Include property sold to other governments.
Exclude tax sales (reported in Part 2 ).
4.

5.
6.

7.

8.

Interest earnings - Interest received on all deposits
and investment holdings of your agency, excluding earnings
of any employee pension fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Include interest on construction funds.
Fines and forfeits - Receipts from penalties imposed for
violations of law and civil penalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

U20

U30

Include insurance claims, recoveries of prior year expenditures,
dividends, and recorded profits from sale of investments.
Exclude proceeds from borrowing, receipts from sale of security
holdings, transfers between funds or accounts of your agency,
and employee contributions to, and interest earnings of, any
employee pension fund.

Part 5

TOTAL REVENUES
Sum of Parts 2 - 4 . . . . . . . . . . . . . . . . . . . . . . . . . REV

▲
F-32 (9-12-2007)

32200703

Please continue on the next page

Total Revenues
$

,

,

.00
.00

▲
§A5($¤

Page 4

Part 6

EXPENDITURES

▼

Report amounts expended during the fiscal year indicated in Part 1 .

Expenditures
1.

$

,

,

.00.00

$

,

,

.00.00

$

,

,

.00.00

$

,

,

.00.00

$

,

,

.00.00

All other expenditures - All expenditures other than for items
$
reported above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ZEE

,

,

.00.00

Expenditures for construction - Major repairs and alterations. . . . . . . . . ZFF
Include amounts for construction performed on a contract basis,
and also any expenditures for construction carried out by personnel
of this agency.
Exclude interest capitalized as a cost of construction (report in item 3 below).

2.

Purchase of equipment, land, and existing structures
Include amounts for replacement and additional equipment
as well as for lease purchase installment contracts. . . . . . . . . . . . . . . . . .

3.

Interest on debt - Total amount of interest paid on all debt,
long-term and short-term, of your agency. . . . . . . . . . . . . . . . . . . . . . . . .

ZGG

ZKK

Include capitalized interest paid on construction loans.
Exclude debt retirement (report in Part 8 ).
4.

Payments to other governments - Payment in lieu of taxes,
reimbursements for services received, etc.
A. To State government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ZLL

B. To local governments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ZMM
5.

Include expenditures for salaries and wages, operating leases, rent,
utility services, and materials and supplies for current operation and
maintenance and all other expenditures.
Exclude
•
•
•
•

Payments for retirement of debt
Payments for purchase of securities
Transfers between funds and accounts of your agency
Provisions for depreciation
Total Expenditures

6.

TOTAL EXPENDITURES (sum of lines 1 - 5). . . . . . . . . . . . . . . . . . . . . .

Part 7

F-32 (9-12-2007)

32200704

,

,

.00
.00

PERSONNEL EXPENDITURES

Report total expenditures for salaries and wages reported in Part 6
above including any paid to employees of your agency working on
construction projects. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

▲

$
EXP

Please continue on the next page

Personnel Expenditures
$
Z00

,

,

.00.00

▲
§A5(%¤

Page 5

Part 8

INDEBTEDNESS

Long-term Debt
Bonds, mortgages, etc., with an original term of more than one year, including revenue bonds and
special assessment bonds as well as general obligation bonds.
Include debt refunded.
Exclude:
•
Capital leases (reported in Part 6 )
•
Amounts for compensated absences
1.

Long-term Debt
for Public Purposes

What is your agency’s debt for all public purposes?
$

,

,

.00

$

,

,

.00

39U

$

,

,

.00

49U

$

,

,

.00

19U

A.

Outstanding at beginning of fiscal year . . . . . . . . . . . . . . . . . . . . +

B.

Issued during fiscal year (include all refunding issues) . . . . . . . . . . +

C.

Retired during fiscal year (include debt refunded) . . . . . . . . . . . . .

D.

Outstanding total at end of fiscal year (items 1.A + 1.B - 1.C) . . . . =

29U

2.

▲

-

What is your agency’s debt for privately owned housing,
industrial, or business purposes? This category is applicable
only to those agencies authorized to issue debt of this type (e.g.,

Long-term Debt
for Private Purposes

industrial development revenue bonds, pollution control revenue bonds, etc.)

$

,

,

.00

$

,

,

.00

34T

$

,

,

.00

44T

$

,

,

.00

19T

A.

Outstanding at beginning of fiscal year . . . . . . . . . . . . . . . . . . . . . +

B.

Issued during fiscal year (include all refunding issues) . . . . . . . . . . . +

C.

Retired during fiscal year (include debt refunded) . . . . . . . . . . . . . .

D.

Outstanding total at end of fiscal year (items 2.A + 2.B - 2.C) . . . . . =

24T

-

Short-term (interest-bearing) Debt
Tax-anticipation notes, bond-anticipation notes, interest-bearing warrants, and other obligations
with an original term of one year or less.
Exclude accounts payable, other non-interest-bearing obligations,
and current portion of long-term debt (reported as longterm debt above).
3.

Amount outstanding at beginning of fiscal year . . . . . . . . . . . . . . . . . . 61V

4.

Amount outstanding at end of fiscal year . . . . . . . . . . . . . . . . . . . . . . . 64V

▲
F-32 (9-12-2007)

32200705

Please continue on the next page

Short-term Debt
$

,

,

.00

$

,

,

.00

▲
§A5(&¤

Page 6

Part 9

CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR

▼

Report cash and investments held at the end of the fiscal year indicated in Part 1 , including:
•
The total amount of cash and cash equivalents on hand and on deposit
•
Investments in Federal government, Federal agency, State and local government and
non-governmental securities
Report all investments at market value.
Exclude accounts receivable, value of real property, and all non-security assets.
1.

2.
3.

Reserves held for redemption of long-term debt (e.g., sinking
or debt service funds). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Include any mortgages and notes receivable held as offsets
to housing and industrial financing loans

Amount at end
of fiscal year
$

,

,

.00

$

,

,

.00

All other cash and investments - checking/savings accounts, CD’s, stocks,
$
bonds, mutual funds, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W61
Exclude employee retirement funds.

,

,

.00

Unexpended proceeds from sale of bond issues held pending
disbursement (e.g., bond funds). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 10

REMARKS

Part 11

CERTIFICATION

W01

W31

This report is substantially accurate and has been prepared in accordance with the instructions.
Name of person completing report - Please print

Title of person completing report - Please print

Date form was completed

Telephone Number
Area Code

▲

Number

Ext.

Email Address - Please print

Thank you for your report. Please return to:

U.S. Census Bureau
1201 East 10th Street
Jeffersonville, IN 47132-0001

▲

This form has been approved by the Office of Management and Budget (OMB) and has been given the number 0607-0585. Please note that
we have displayed this number in the upper right hand corner of this form. Display of this number confirms that we have approval from
OMB to conduct this survey. If this number were not displayed, we could not request your participation in this survey.
Please note that this is a national form that applies to governments with wide differences in size of their service areas, the amount of
population served, and the extent and complexity of their financial accounts. We estimate public reporting burden for this collection of
information to vary from 1.0 to 6.0 hours per response, with an average of 1.5 hours per response, including time for reviewing instructions,
searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information.
Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this
burden, to: Paperwork Project 0607-0585, U.S. Census Bureau, 4600 Silver Hill Road, AMSD-3K138, Washington, D.C. 20233. You may
e-mail comments to [email protected]; use "Paperwork Project 0607-0585" as the subject.

Census Use Only
F-32 (9-12-2007)

32200706

BEG

REV

EXP

REP

DIFF

V98

END

§A5(’¤