F-32 Survey of Local Government Finances - Special Agencies

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

U.S. CENSUS BUREAU
(8-4-2010)

Workseet

F-32

2015 ANNUAL
SURVEY OF LOCAL GOVERNMENT FINANCES
Special Agencies

(04/07/2015)

OMB No. 0607-0585: Approval Expires 09/30/2017

DUE DATE:
WORKSHEET
Do Not use this worksheet to respond to the survey, it is intended to
assist you with gathering and preparing your data prior to reporting
online.
Please view the online report for specific instructions that apply to your
agency.
Return to https://respond.census.gov/alfin when your ready to report online.

In correspondence
pertaining to this report,
please refer to the User
ID below the address box.
REPORT ONLINE: It’s fast and secure. Respond
to this survey via the Internet at the following Web
address using the supplied User ID and Password:
respond.census.gov/alfin

User ID:
➤
Password:

GENERAL INSTRUCTIONS
1.

Please report amounts covering all funds and accounts of this agency except for any employee retirement funds
administered by this 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 this agency.

2.

You may report on either a cash or accrual basis.

3.

As this form is used for various kinds of agencies, some of the items may not apply to this agency. However,
read carefully the definition of each item to determine whether it applies to any of this agency’s transactions.

4.

Do not delay reporting to await finally audited figures, if substantially accurate figures can be supplied on a
preliminary basis.

5.

Use a black or blue ball point pen. Do not use pencil or felt-tip pen.

1

Is the addressee title/department and mailing address the same as shown in the address label?
Yes – Go to 2

No – Enter correct information below

Addressee Title or Department

17325010

§2AS+¤

Please read carefully each part and all related definitions and instructions. Note especially:

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Need help or have
questions?
• Visit
census.gov/govs/local
• Call
1-800-832-2839 weekdays,
7AM to 5PM ET
• Email
ewd.local.finance@
census.gov

ATTN:
Street 1

Street 2

City

State

Zip Code

Please continue on the next page

Page 2
PART 1 – ENDING DATE OF FISCAL YEAR
2

Which one of the following indicates the ending date of this agency’s fiscal year that ended between
July 1, 2014 and June 30, 2015? Use this fiscal year even though a more recent one may be available.
Mark "X" only one box.
2014

2015

July

October

January

April

August

November

February

May

September

December

March

June

PART 2 – REVENUES

3

$Bil.

Mil.

Thou.

Dol.

1 2 3

4 5 6

7 8 0

INCORRECT marking example –
Do not put slashes through "0" or "7".
$Bil.

Mil.

Thou.

Dol.

7

8 9 0

What was the amount of tax collections during the fiscal year indicated in 2 from all taxes imposed
by this agency?
Include
• Levies for debt service
• Levies for contributions to pension funds
• Levies for other funds or purposes
• Special property taxes (e.g., automobiles or intangible property)
• Taxes collected for this agency by another government
• Current and delinquent amounts, penalties, and interest
Exclude
• Receipts from service charges
• Special assessments
• Interest earnings
• Fines
• Any other sources that are not taxes or licenses
Property Taxes

A. Property taxes - All taxes on property, real or personal.

Thou.

Dol.

T01

B. Taxes other than property taxes - Specify: C

Worksheet F-32

Other Taxes
$Mil.

..

Thou.

Dol.

17325028

§2AS=¤

Exclude
• Taxes not measured by value
• Payments in lieu of taxes (should be reported in 4 and/or 5 )

$Mil.

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HOW TO
REPORT
DOLLAR
FIGURES

CORRECT marking example –
Please print all information clearly in ordinary
characters. (Use care to keep characters in their
respective boxes.)

T99

Please continue on the next page

Page 3
PART 2 – REVENUES - Continued
4

What was the amount of intergovernmental revenues received by this agency from other
governments during the fiscal year indicated in 2 ?
Include
• Grants
• Shares of taxes imposed by other governments
• Payment in lieu of taxes
• Reimbursements for services performed for other governments
• Payments under the American Recovery and Reinvestment Act of 2009 (ARRA)
Exclude
• Loans
• Any taxes imposed by this agency which were collected for it by another government (should be
reported in 3 )
• Receipts from utility sales to other governments (should be reported in 5 )
Intergovernmental Revenues

Report total intergovernmental revenue received

$Mil.

Thou.

Dol.

B. From the State

5

Include
• Any amounts financed wholly or in part from Federal
grants to the State (i.e., pass-throughs)
Exclude
• Collection fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ZCC

C. From the Federal government directly . . . . . . . . . . . . . . . . . . . .

ZBB

What was the amount of revenues, other than tax and intergovernmental revenues, received by this
agency during the fiscal year indicated in 2 ?
Include
• Revenues of all funds
Exclude
• Refunds and transfers between funds and accounts of this agency

Other Revenues
$Mil.

Thou.

Dol.

ZAA

B. Special assessments - Compulsory contributions and
reimbursements from owners of property benefited by
improvements (e.g., streets, sewers, sidewalks, water
extensions, etc.) as well as for servicing special assessment
debt.
Exclude
• Proceeds from sales of special assessment bonds
(should be reported in 9 )
• Maintenance assessments (should be reported in item A.) . . . .

17325036

§2ASE¤

A. Current charges - Gross receipts from fees, sales, rentals,
tolls, maintenance assessments, and other charges for
commodities or services.
Include
• Utility services, including utility sales to the Federal,
State, or other local governments
Exclude
• Grants and other amounts received from the Federal,
State, or other local governments (should be reported in 4 )

U01

C. Receipts from sale of property and other capital assets
Include
• Property sold to other governments
Exclude
• Tax sales (should be reported in 3 ). . . . . . . . . . . . . . . . . . . . .

U11

4 on the next page
Continue with 5

Worksheet F-32

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A. From other local governments . . . . . . . . . . . . . . . . . . . . . . . . . . ZDD

Please continue on the next page

Page 4
PART 2 – REVENUES - Continued
D. Interest earnings - Interest received on all deposits and
investment holdings of this agency.

Other Revenues

U20

Fines and forfeits - Receipts from penalties imposed for
violations of law and civil penalties . . . . . . . . . . . . . . . . . . . . . . . . .

U30

Royalties - Compensation or portion of proceeds from
extraction of natural resources (e.g., oil, gas, and
mineral rights) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

U41

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

U50

E.

F.

$Mil.

Thou.

Dol.

H. Miscellaneous other revenues - Revenues of this agency not
reported in items A. through G. or questions 3 through 4 .
Include
• Insurance claims
• Recoveries of prior year expenditures
• Dividends
• Recorded profits from sale of investments
• Payments in lieu of taxes from private sources
Exclude
• Proceeds from borrowing
• Receipts from sale of security holdings
• Transfers between funds or accounts of this agency
• Employee contributions to employee pension funds
• Interest earnings of any employee pension funds . . . . . . . . . . .

U99

Total Revenues
$Bil.

What was the total amount of revenues reported on this
form (Sum of 3 through 5 )?. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Thou.

Dol.

REV

Worksheet F-32

17325044

§2ASM¤

6

Mil.

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Include
• Interest on construction funds
Exclude
• Interest earnings of any employee pension funds . . . . . . . . . . .

Please continue on the next page

Page 5
PART 3 – EXPENDITURES
7

What was the amount of expenditures during the fiscal year indicated in 2 ?
A. Expenditures for construction
Include
• Production, additions, replacements, or major structural alterations
to buildings and other improvements
• Major repairs and alterations
• Amounts for construction performed on a contract basis
• Any expenditures for construction carried out by personnel of
this agency
Exclude
• Interest capitalized as a cost of construction
(should be reported in item C.) . . . . . . . . . . . . . . . . . . . . . . . . . ZFF

Expenditures
$Mil.

Thou.

Dol.

B. Purchase of equipment, land, and existing structures

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Include
• Amounts for replacement and additional equipment
• For lease purchase installment contracts . . . . . . . . . . . . . . . . . . ZGG
C. Interest on debt - Total amount of interest paid on all debt,
long-term and short-term, of this agency.

ZKK

D. Payments to other governments - Payment in lieu of taxes,
reimbursements for services received, etc.
1. To State government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. To local governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E.

ZMM

All other expenditures - All expenditures not reported in
items A. through D.
Include
• Expenditures for salaries and wages
• Operating leases
• Rent
• Utility services
• Materials and supplies for current operation and maintenance
• All other expenditures
Exclude
• Payments for retirement of debt
• Payments for purchase of securities
• Transfers between funds and accounts of this agency
• Provisions for depreciation
• Benefits and payments from self-administered employee
pension funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

§2AST¤

ZLL

ZEE

Total Expenditures
$Bil.

F.

8

TOTAL – (Sum of items A. through E.) . . . . . . . . . . . . . . . . . .

Worksheet F-32

Thou.

Dol.

EXP

Personnel Expenditures

What was the total amount of expenditures for salaries and
wages reported in 7 ?
Exclude
• Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mil.

$Bil.

Mil.

Thou.

Dol.

Z00

Please continue on the next page

17325051

Include
• Capitalized interest paid on construction loans
Exclude
• Debt retirement (should be reported in 9 ). . . . . . . . . . . . . . . .

Page 6
PART 4 – INDEBTEDNESS
9

What was the total amount of long-term debt held by this agency for the fiscal year indicated in 2 ?
Report 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 (should be reported in 7 )
• Amounts for compensated absences

Long-term Debt
for Public Purposes

A. What was this agency’s debt for all public purposes?

$Bil.

Mil.

Thou.

Dol.

19U

1. Outstanding at beginning of fiscal year . . . . . . . . . . . . +
29U
2. Issued during fiscal year
(include all refunding issues) . . . . . . . . . . . . . . . . . . . . +

49U
4. Outstanding total at end of fiscal year
(items A1. + A2. - A3.) . . . . . . . . . . . . . . . . . . . . . . . . . =

B. What was this 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., industrial development revenue bonds, pollution control
revenue bonds, conduit debt, etc.).
$Bil.

Long-term Debt
for Private Purposes
Mil.

Thou.

Dol.

19T

1. Outstanding at beginning of fiscal year . . . . . . . . . . . . +
24T
2. Issued during fiscal year
(include all refunding issues) . . . . . . . . . . . . . . . . . . . . +
34T
3. Retired during fiscal year
(include debt refunded) . . . . . . . . . . . . . . . . . . . . . . . . 44T
4. Outstanding total at end of fiscal year
(items B1. + B2. - B3.) . . . . . . . . . . . . . . . . . . . . . . . . . =

What was the total amount of short-term debt held by this agency for the fiscal year indicated in 2 ?
Report 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
• Current portion of long-term debt (should be reported as
long-term debt in 9 )

Short-term Debt
$Bil.

A. Amount outstanding at beginning of fiscal year . . . . . .

61V

B. Amount outstanding at end of fiscal year. . . . . . . . . . . .

64V

Worksheet F-32

Mil.

Thou.

Dol.

Please continue on the next page

17325069

§2ASf¤

10

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39U
3. Retired during fiscal year
(include debt refunded) . . . . . . . . . . . . . . . . . . . . . . . . -

Page 7
PART 5 – CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR
What was the total amount of cash and investments (at market value) held by this agency at the end
of the fiscal year indicated in 2 ?
Include
• 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
Exclude
• Accounts receivable
• Value of real property
• All non-security assets
• Employee retirement funds
Amount at End
of Fiscal Year

A. Reserves held for redemption of long-term debt –
(e.g., sinking or debt service funds).
$Bil.

W01

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

W31

C. All other cash and investments - Checking/savings
accounts, CDs, stocks, bonds, mutual funds, etc. . . . . . . .

W61

Mil.

Thou.

Dol.

PART 6 – REMARKS
12

Use this space for any explanations that may be essential in understanding the reported data.
Include
• Any significant changes occurring within the last year
• Any difficulties encountered in completing this form

PART 7 – CONTACT INFORMATION
13

Who should be contacted to answer questions about data reported on this form?
Name of contact person - Please print

§2ASn¤

Area code and phone number

Email Address - Please print

Title of contact person - Please print

Extension

Area code and fax number

Date form was completed
(MM)
(DD)
(YYYY)

Thank you for completing this survey.
Retain a copy of the completed questionnaire for your records.
NOTE: The U.S. Census Bureau receives its authorization to conduct this survey from Title 13, United States Code, Sections 161 and 182. This form has been approved by the
Office of Management and Budget (OMB) and given the number 0607-0585. Please note the number displayed 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 was not displayed, under the Paperwork Reduction Act, we could not request your participation
in this voluntary survey. Information provided on this questionnaire compiled from or customarily provided in public records are exempt from confidential treatment as cited in
Title 13, United States Code, Section 9(b).
Please note that this is a national form that applies to governments with wide differences in the size of their service areas, the amount of population served, and the extent and
complexity of their activities. Public reporting burden for this collection of information is estimated to vary from 1 hour to 6 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: ECON Survey
Comments 0607-0585, U.S. Census Bureau, 4600 Silver Hill Road, EMD-8K122, Washington, DC 20233. You may e-mail comments to [email protected]; use
ECON Survey Comments 0607-0585 as the subject.

Worksheet F-32

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Include
• Any mortgages and notes receivable held as offsets
to housing and industrial financing loans . . . . . . . . . .

17325077

11