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					FILE NAME BONDS.WB2

                                                    Fairfield County
                                                   GAAP Conversion
                                                  December 31, 2004
                                                         LTD
                                                     G O Bonds
__________________________________________________________________                      _______________________              ____________________
                                                                                                               ______________-            ____________
                                                                                                                               _______________
                                                                                                               Last Interest    Accrued
                                             Outstanding                                Outstanding Due within   Payment        Interest    Accrued
                  Debt Issue                 12/31/2003    Additions       Reductions    12/31/2004  One Year     Date            Rate      Interest     Ref.
GOVERNMENTAL DEBT ITEMS
Special Assessments:
Buckeye Lake Sanitary Sewer - 1986
 Serial Bonds                                    51,000                0       25,000        26,000      26,000    1-Nov-04     5.00%            427 K3-3
 Term Bonds                                      26,000                0            0        26,000           0     n/a         5.00%              0 K3-3

Sanitary Sewer System Improv - 1991
 Serial Bonds                                   370,000                0       35,000       335,000      40,000    1-Dec-04     6.85%          1,891 K3-4

High Service Area S/A Bond - 2000
Serial Bond                                     485,000                0       60,000       425,000      60,000    1-Dec-04     5.35%          1,886 K3-5

Little Walnut areas S/A Bond - 2002
 Serial Bond                                    915,000                0       85,000       830,000      90,000    1-Dec-04     3.40%          2,787 K3-6

Liberty Township S/A Bond - 2004
 Serial Bonds                                          0     658,715                0       658,715      53,715    1-Dec-04     2.00%          5,214 K3-7
 Term Bonds                                            0     810,000                0       810,000           0     n/a         5.25%              0 K3-7
 Bond Amortization of Premium                          0      72,486            1,768        70,718           0     n/a         n/a                0 K3-7
Total Special Assessment Bonds                 1,847,000   1,541,201          206,768     3,181,433     269,715                               12,205

GO BONDS
1996 Various Purpose Bonds
  CSEA Relocation - 1996
   Serial Bonds                                 135,000                0       20,000       115,000      20,000    1-Dec-04     5.00%          1,543 K3-8
   Term Bonds 5.75%                             220,000                0            0       220,000     n/a         n/a         5.75%        n/a     K3-8

 Land Purchase - 1996
  Serial Bonds                                   60,000                0       10,000        50,000      10,000    1-Dec-04     5.00%            667 K3-9
  Term Bonds 5.75%                               95,000                0            0        95,000           0     n/a         5.75%              0 K3-9

 Jail Facility - 1996
  Serial Bonds                                   740,000               0      110,000       630,000     115,000    1-Dec-04     5.00%          8,424 K3-10
  Term Bonds 5.75%                             1,200,000               0            0     1,200,000           0     n/a         5.75%              0 K3-10

Job and Family Services
 Building Acquisitions Bonds - 2001
 Serial Bonds                                  5,570,000               0      225,000     5,345,000     235,000    1-Dec-04     3.70%         23,878 K3-11
 Term Bonds                                      900,000               0            0       900,000           0     n/a         5.00%              0 K3-11

Various Purpose Bonds - 2003
 County Facility Bond (West Campus) - 2003
  Serial Bonds                                 5,070,000               0      290,000     4,780,000     295,000    1-Dec-04     2.00%         27,122 K3-13
  Term Bonds                                   2,705,000               0            0     2,705,000           0     n/a         5.00%              0 K3-13
  Bond Amortization of Premium                   264,583               0       13,925       250,658           0     n/a         n/a                0 K3-12D

 Juvenile Detention Center 2003
  Serial Bonds                                  975,000                0       55,000       920,000      55,000    1-Dec-04     2.00%              0 K3-14
  Term Bonds                                    505,000                0            0       505,000           0     n/a         5.00%              0 K3-14
  Bond Amortization of Premium                   51,638                0        2,718        48,920           0     n/a         n/a                0 K3-12D
Various Purpose Bonds - 2004
 One Stop Shop 2004
  Serial Bonds                                           0      265,000            0      265,000      20,000       1-Dec-04        2.00%    2,141 K3-19
  Term Bonds                                             0      335,000            0      335,000           0        n/a            5.25%        0 K3-19
  Bond Amortization of Premium                           0       22,241          542       21,699           0        n/a            n/a          0 K3-18B

 MRDD Facility 2004
  Serial Bonds                                           0     1,010,000           0     1,010,000     80,000       1-Dec-04        2.00%    7,997 K3-20
  Term Bonds                                             0     1,240,000           0     1,240,000          0        n/a            5.25%        0 K3-20
  Bond Amortization of Premium                           0        82,661       2,016        80,645          0        n/a            n/a          0 K3-18B

Airport Bonds - 2004
 Airport Bond 2004
   Serial Bonds                                          0      875,000       35,000      840,000      95,000       1-Dec-04        2.00%    2,506 K3-23
   Term Bonds                                            0       90,000            0       90,000           0        n/a            4.60%        0 K3-23
   Bond Amortization of Discount                         0       (7,065)       (228)       (6,837)          0        n/a            n/a          0 K3-23a

Total Governmental GO Bonds                      18,491,221    3,912,837     763,973    21,640,085    925,000                               74,277

Long-Term Notes and Loans                                                                                        Issue Date
One Stop Shop LT BAN 2003                          600,000            0      600,000            0           0      12-Jun-03        1.62%       0 K3-21          rolled into a new note on 6/10/04
One Stop Shop LT BAN 2004                                0      600,000      600,000            0           0     10-Jun-04         2.20%       0 K3-21a         rolled into a bond Aug. 14, 2004

MRDD Facility LT BAN 2003                         2,000,000           0     2,000,000           0           0     27-Mar-03         1.52%       0 K3-22          rolled into a new note on 3/25/04

MRDD Facility LT BAN 2004                                0     2,250,000    2,250,000           0           0     25-Mar-04         1.75%       0 K3-22a         rolled into a bond Aug. 14, 2004

Airport LT BAN 2003                               1,000,000           0     1,000,000           0           0       21-Jul-03       1.54%       0 K3-23a         rolled into a bond July 15, 2004
Mental Health Facility Loan '03-04(grant loan)     450,000      450,000      900,000            0           0          6-Jul-04     5.50%       0 K3-35, 35a     matured in 05 but paid off 9/2004
Mental Health Facility Loan '03-04 (cushion)        67,000       67,000       67,000       67,000      67,000          6-Jul-04     5.50%       0 K3-35, 35a     closed by the bank 2005, nothing drawn
Co Engineer Loan for Excavation Equipment                0      133,693        6,192      127,501      22,686      26-Oct-04        4.13%       0 K3-34          5 year loan

Total Governmental LT Notes/Loans                 4,117,000    3,500,693    7,423,192     194,501      89,686                                   0

Other
Compensated Absences                              3,197,452    1,969,898    1,913,503    3,253,847   1,270,623 N/A                N/A           0 see K1 section
Intergovt Payable                                   19,193            0        1,820       17,373       1,819 N/A                 N/A           0 see K5 section
Capital Leases                                     919,321      223,287      404,715      737,893     293,124 N/A                 N/A           0 see K2 section
Total Governmental LT Items                      28,591,187   11,147,916   10,713,971   29,025,132   2,849,967                              86,482

ENTERPRISE FUND OBLIGATIONS:
Capital Leases                                      19,868            -        7,310       12,558       7,970    n/a              n/a           -    see K2 section

OPWC Loan:
OPWC Sewer Loan 0% interest                        100,000            0       18,703       81,297       2,139 n/a                   0.00%       0 K3-24

Long-Term Notes
Tussing Road Water System Improv. 2003            3,300,000           0     3,300,000           0           0     21-May-03         1.75%       0 K3-25          rolled into a new note on 4/12/04

Tussing Road Water Sys Improv. 2004                      0     3,200,000           0     3,200,000          0      12-Apr-04        2.00%   46,115 K3-27         rolled into a bond on 4/13/05

Liberty Twp Sanitary Sewer Improv 2003            3,100,000           0     3,100,000           0           0     21-May-03         1.75%       0 K3-25          rolled into a new note on 4/12/04

Liberty Twp Sanitary Sewer Improv 2004                   0     1,468,715    1,468,715           0           0      14-Apr-04        2.00%       0 K3-28          rolled into a special assessment bond

Liberty Twp Sanitary Sewer Improv 2004                   0     1,300,000           0     1,300,000          0      12-Apr-04        2.00%   18,734 K3-27         rolled into a bond on 4/13/05

Tussing Road Wastewater Sys Improv 2004                  0     5,800,000           0     5,800,000          0      12-Apr-04        2.00%   83,584 K3-27         rolled into a bond on 4/13/05
Tussing Road Wastewater Sys Improv 2003          5,800,000                0     5,800,000           0           0    17-Apr-03       1.75%                  0 K3-26        rolled into a new note on 4/12/04

Total Enterprise Long-Term Loans                12,200,000      11,768,715     13,668,715   10,300,000          0                                      148,433


G/O Bonds:
Water System Improvement Bonds - 1983
 Serial Bonds                                      110,000                0       10,000      100,000      10,000    1-Dec-04       10.00%                824 K3-29

Water System Bonds - 1993                                                                                                          Varying 5.4 - 5.7
 Serial Bonds                                      870,000                0       10,000      860,000      10,000    1-Dec-04        5.60%               4,008 K3-30

Water System Refunding Bonds                                                                                                       Varying 5.15 - 5.4
 Serial Bonds                                      175,000                0       85,000       90,000      90,000    1-Dec-04        5.40%                401 K3-31

Water System Improvement
Bonds 2003 (consolidated)
 Serial Bonds                                    2,545,000                0      145,000     2,400,000    145,000    1-Dec-04        2.00%              13,626 K3-15
 Term Bonds                                      1,355,000                0            0     1,355,000          0     n/a            5.00%                   0 K3-15
 Bond Amortization of Premium                      133,620                0        7,033       126,587          0     n/a            n/a                     0 K3-12D

Water Improv Bond - 1999
 Serial Bonds                                    1,682,500                0      110,000     1,572,500    112,500    1-Dec-04        4.10%              15,046 K3-32
 Term Bonds                                      2,110,000                0            0     2,110,000          0     n/a            5.25%                   0 K3-32

Sewer Improv Bond - 1999
 Serial Bonds                                    1,682,500                0      110,000     1,572,500    112,500    1-Dec-04        4.10%              15,046 K3-32
 Term Bonds                                      2,110,000                0            0     2,110,000          0     n/a            5.25%                   0 K3-32

Sanitary Sewer Improve. Bond 2003
 Serial Bonds                                    1,860,000                0      105,000     1,755,000    105,000    1-Dec-04        2.00%               9,953 K3-16
 Term Bonds                                        985,000                0            0       985,000          0     n/a            5.00%                   0 K3-16
 Bond Amortization of Premium                       98,222                0        5,170        93,052          0     n/a            n/a                     0 K3-12D

Sanitary Sewer Refunding Bonds
Series 2003 - Serial Bonds                        940,000                  0       15,000     925,000      80,000    1-Dec-04        2.00%               2,832 K3-17
  Bond Amortization of Premium                      29,383                 0        2,799      26,584           0     n/a            n/a                     0 K3-17A
  Deferred Amount on Refunding (acct gain)        (51,426)                0      (51,426)          0            0     n/a            n/a                     0 K3-17A

Total Enterprise GO Bonds                       16,634,799                0      553,576    16,081,223    665,000                                       61,736

EPA Loan:
Ohio EPA Refunding Sewer Loan - 1993             1,974,993                0      167,791     1,807,202     86,129 Dec-04 for Jan     3.54%                  0 K3-33

Compensated Absences                               116,681            67,779      53,937      130,523      69,124 N/A              N/A                      0 see K1 section

Total Enterprise                                31,046,341      11,836,494     14,470,032   28,412,803    830,362                                      210,169

Total All LTD                                   59,637,528      22,984,410     25,184,003   57,437,935   3,680,329                                     296,651

Less: Non-Debt items                             4,272,515       2,260,964      2,381,285    4,152,194   1,642,660

Debt Items Only                                 55,365,013      20,723,446     22,802,718   53,285,741   2,037,669

The Debt Service retirement bank statements are in the cash folder.
                                          12/31/2003     adds         deletes      12/31/2004
Invested in Capital Assets:
  Governmental Bonds and LT notes         22,292,000    7,315,693     8,168,192    21,439,501 above
   (w/o special assessment debt & prem)
  Governmental Deferred Charges             (197,661)     (94,779)      (12,900)     (279,540)   K2-12c, K3-18a and K3-23a
  Governmental Discounts                           -       (7,065)         (228)       (6,837)   k3-23a
  Governmental short term notes              648,000      520,000       648,000       520,000    J4-2
  Governmental capital leases                919,321      223,287       404,715       737,893    above
                                          23,661,660    7,957,136     9,207,779    22,411,017

 Business:
  Water Bonds and LT notes                12,147,500    3,200,000     3,660,000    11,687,500
  Water Deferred Charges                    (163,254)           -        (8,284)     (154,970) K3-12c, 32a
  Water Accounting Gain
  Water Discounts                                  -            -             -             -
  Water short term Notes - none                    -            -             -             -
  Water capital leases                         9,934            -         3,655         6,279 above
                                          11,994,180    3,200,000     3,655,371    11,538,809

  Sewer Bonds and LT notes                18,552,493    8,568,715    10,785,209    16,335,999
  Sewer Deferred Charges                    (159,951)           -        (8,929)     (151,022) K3-12c, 17a, 32a
  Sewer Accounting Gain                      (51,426)           -       (51,426)            -
  Sewer Discounts                                  -            -             -             -
  Sewer short term notes-none                      -            -             -             -
  Sewer capital leases                         9,934            -         3,655         6,279 above
                                          18,351,050    8,568,715    10,728,509    16,191,256
FAIRFIELD COUNTY 12/31/04 CAFR
BONDS PAYABLE JE'S
(FILE NAME BONDS.WB2)

GOVT WIDE JE'S
DEBT TRIAL
DUE WITHIN ONE YEAR                                                              205,000
  DS-PRINCIPAL                                                                                    205,000 FA JE #
---To record the current year payments for Special Assessment Bonds (nr) K3-2 #a

DEBT TRIAL
S/A BOND PROCEEDS                                                                  1,468,715
  DUE IN MORE THAN ONE YEAR                                                                      1,468,715 FA JE #
---To post the new 2004 issue for special assessment debt (nr) K3-2 #b

DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                        269,715
  DUE WITHIN ONE YEAR                                                                             269,715 FA JE #
---To reclass the due within one year on S/A bonds (nr) K3-2 #c

DEBT TRIAL
INTEREST AND FISCAL CHARGES                                                           12,205
  ACCRUED INTEREST PAYABLE                                                                         12,205 FA JE #
---To show the S/A bond acc interest payable K3-2 (reversed) #d

DEBT TRIAL
PREMIUM ON SPECIAL ASSESSMENT BONDS                                                   72,486
  DUE WITHIN MORE THAN ONE YEAR                                                                    72,486 FA JE #
---To show the S/A bond premium issued in 2004 as a liability K3-2 (reversed) #e

DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                           1,768               FA JE #
  DS-INTEREST AND FISCAL CHARGES                                                                    1,768
--To record the current year premium amortized for S/A bonds (nr) K3-2 #f

DEBT TRIAL
DUE WITHIN ONE YEAR                                                                  745,000
  DS-PRINCIPAL                                                                                    745,000 FA JE #
---To record the current year payments for general obligation bonds (nr) K3-2 #g

DEBT TRIAL
BOND PROCEEDS                                                                        3,815,000
  DUE WITHIN ONE YEAR                                                                               35,000
  DUE WITHIN MORE THAN ONE YEAR                                                                  3,780,000 FA JE #
---To record the current year bond issues and set up the liability for GO bonds (nr) K3-2 #h

DEBT TRIAL
PREMIUM ON BONDS                                                                     104,902
  DUE WITHIN MORE THAN ONE YEAR                                                                   104,902 FA JE #
--to record the bond premium as a liability for Govt GO bonds (nr) K3-2 #I

DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                         19,201                FA JE #
  DS-INTEREST AND FISCAL CHARGES                                                                   19,201
--To record the current year premium amortized for Govt GO bonds (nr) K3-2 #J

DEBT TRIAL
DEFERRED CHARGES                                                                     131,475
  BOND ISSUANCE COSTS                                                                            131,475 FA JE #
--To set up the first year for bond issuance costs as def chgs for Govt GO Bonds(nr) K3-18A, 23a

DEBT TRIAL
DS-INTEREST AND FISCAL CHARGES                                                      13,795
  DEFERRED CHARGES                                                                                 13,795 FA JE #
--To record the current years amortized bond iss costs for Govt GO bonds (nr) K3-12C, 18A, 23a
DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                       925,000
  DUE WITHIN ONE YEAR                                                                              925,000 FA JE #
---To reclass the due in one year for the next year's payment for GO bonds(nr) K3-2 #K

DEBT TRIAL
INTEREST AND FISCAL CHARGES                                                            74,277
  ACCRUED INTEREST PAYABLE                                                                          74,277 FA JE #
---To record acrued interest payable for GO Bonds (reversed) K3-2 #L

DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                            7,065
  BOND ORIGINAL DISCOUNT                                                                              7,065 FA JE #
---To record the orignial bond discount as a decrease in liabilities in GO bonds (nr) K3-2 #m

DEBT TRIAL
INTEREST AND FISCAL CHARGES                                                               228
  DUE WITHIN MORE THAN ONE YEAR                                                                        228 FA JE #
---To record the current year amortization of the original discount for GO Bonds (nr) K3-2 #n

DEBT TRIAL
NOTE PROCEEDS                                                                 2,850,000
LOAN PROCEEDS                                                                   650,693
  DUE WITHIN ONE YEAR                                                                             3,306,192
  DUE WITHIN MORE THAN ONE YEAR                                                                     194,501 FA JE #
---To record the 2004 issuance of a LT note for MRDD and One Stop Shop (nr) K3-2 #o, p
    and for the mental health and county engineer loans

DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                          89,686                 FA JE #
  DUE WITHIN ONE YEAR                                                                               89,686
---To record the lt note amounts due within one year (nr) K3-2 #t

DEBT TRIAL
DUE WITHIN MORE THAN ONE YEAR                                                        4,082,000
DUE WITHIN ONE YEAR                                                                  3,341,192                FA JE #
  DS-PRINCIPAL                                                                                    7,423,192
---To record the 2004 payments for the govt LT notes (nr) K3-2 #q

DEBT TRIAL
INTEREST AND FISCAL CHARGES                                                                 0
  ACCRUED INTEREST PAYABLE                                                                               0 FA JE #
---To record acrued interest payable for LT notes/loans payable (reversed) K3-2 #r

TOTAL DEBT TRIAL JE'S FOR GOVT WIDE STS.                                           18,879,403    18,879,403


PROPRIETARY FUND STATEMENT JE'S
SEWER 44
OPWC LOANS PAYABLE LT PORTION                                                          16,203                 FS (MA) JE#
OPWC LOANS PAYABLE CURRENT PORTION                                                      2,500
  DS-PRINCIPAL                                                                                      18,703
---To remove the current year debt payment from loans payable (nr) K3-2 #kk

SEWER 44
OPWC LOANS PAYABLE LT PORTION                                                           2,139                 FS (MA) JE#
  OPWC LOANS PAYABLE CURRENT PORTION                                                                  2,139
---To record the amount to be paid within the next year, opwc loan (nr) K3-2 #ll

WATER 46
INTEREST AND FISCAL CHARGES                                                            46,115
  ACCRUED INTEREST PAYABLE                                                                          46,115 FS (MA) JE#
---To record the accrued interest payable for LT notes (r) K3-2 #t



WATER 46
NOTE PROCEEDS                                                                   3,200,000
  CURRENT PORTION OF NOTES PAYABLE                                                                   0
  LONG TERM PORTION OF NOTES PAYABLE                                                         3,200,000 FS (MA) JE#
--To post the new 2004 issuance of notes (nr) K3-2 #u

WATER 46
LONG TERM PORTION OF NOTES PAYABLE                                              3,200,000
CURRENT PORTION OF NOTES PAYABLE                                                  100,000                FS (MA) JE#
  DS-PRINCIPAL                                                                               3,300,000
---To record the current year payment for prior year open notes (nr) K3-2 #v

SEWER 44
INTEREST AND FISCAL CHARGES                                                      102,318                 FS (MA) JE#
  ACCRUED INTEREST PAYABLE                                                                    102,318
---To record the accrued interest payable for notes (r) K3-2 #w

SEWER 44
NOTE PROCEEDS                                                                   8,568,715
  CURRENT PORTION OF NOTES PAYABLE                                                                   0 FS (MA) JE#
  LONG TERM PORTION OF NOTES PAYABLE                                                         8,568,715
--To post the new 2004 issuance of notes (nr) K3-2 #x

SEWER 44
LONG TERM PORTION OF NOTES PAYABLE                                             10,037,430
CURRENT PORTION OF NOTES PAYABLE                                                  331,285                FS (MA) JE#
  DS-PRINCIPAL                                                                              10,368,715
---To record the current year payment for 2004 notes (nr) K3-2 #y

WATER 46
BONDS PAYABLE CURRENT                                                            360,000                 FS (MA) JE#
  DS-PRINCIPAL                                                                                360,000
--To record the payment for current year bond requirements (nr) K3-2 #z

WATER 46
INTEREST AND FISCAL CHARGES                                                       33,905                 FS (MA) JE#
  ACCRUED INTEREST PAYABLE                                                                     33,905
---To record the accrued interest payable for bonds (r) K3-2 #aa
WATER 46
BONDS PAYABLE LT                                                                   367,500                 FS (MA) JE#
  BONDS PAYALE CURRENT                                                                           367,500
--To record the Due within one year for next year's payment for bonds(nr) K3-2 #bb

WATER 46
BOND PROCEEDS                                                                             0             FS (MA) JE#
  BONDS PAYABLE LT                                                                                    0 none for 2004
--To record the current year bond proceeds for the new water bond (nr) K3-2

WATER 46
INTEREST AND FISCAL CHARGES                                                            3,900               FS (MA) JE#
  DEFERRED CHARGES                                                                                 3,900
---To reduce the deferred charges number for the water bond $4M (nr) K3-32a

WATER 46
PREMIUM ON BONDS                                                                          0
  BONDS PAYABLE LT                                                                                    0 FS (MA) JE#
--To set up the bond premium as a liability for new water bond(nr) K3-2                                 no new 2004
                                                                                                        premiums
WATER 46
BONDS PAYABLE LT                                                                       7,033
  DS-INTEREST AND FISCAL CHARGES                                                                   7,033 FS (MA) JE#
--To record the current year amortized premium for new water bonds(nr) K3-2 #cc

WATER 46
DEFERRED CHARGES                                                                         0                 FS (MA) JE#
  BOND ISSUANCE COSTS                                                                                 0
--To record the bond issuance costs for new issues as def chgs for new water bonds (nr) K3-22d

WATER 46
DS-INTEREST AND FISCAL CHARGES                                                         4,384               FS (MA) JE#
  DEFERRED CHARGES                                                                                 4,384
--To remove the current year portion of def chgs for the new water bond (nr) K3-12c

SEWER 44
BONDS PAYABLE CURRENT                                                             230,000                FS (MA) JE#
  DS-PRINCIPAL                                                                                   230,000
--To record the payment for current year bond requirements(bond refunder is separate) (nr) K3-2 #dd

SEWER 44
INTEREST AND FISCAL CHARGES                                                           27,831               FS (MA) JE#
  ACCRUED INTEREST PAYABLE                                                                        27,831
---To record the accrued interest payable for all sewer bonds(r) K3-2 3ee

SEWER 44
BONDS PAYABLE LT                                                                    297,500                FS (MA) JE#
  BONDS PAYABLE CURRENT                                                                          297,500
--To record the Due within one year for next year's payment, all sewer bonds (nr) K3-2 #ff

SEWER 44
BOND PROCEEDS                                                                             0             FS (MA) JE#
  BONDS PAYABLE LT                                                                                    0 none for 2004
--To record the current year bond proceeds for the new sewer bond (nr) K3-2

SEWER 44
INTEREST AND FISCAL CHARGES                                                            3,900               FS (MA) JE#
  DEFERRED CHARGES                                                                                 3,900
---To reduce the deferred charges number for the sewer bond $4M (nr) K3-32a

SEWER 44
PREMIUM ON BONDS                                                                          0
  BONDS PAYABLE LT                                                                                    0 FS (MA) JE#
--To set up the new bond premiums as a liability, new sewer bonds (nr) K3-2                             none for 2004


SEWER 44
BONDS PAYABLE LT                                                                         7,969
  DS-INTEREST AND FISCAL CHARGES                                                                        7,969 FS (MA) JE#
--To record the current year amortized premium, sewer bonds (nr) K3-2 #gg

SEWER 44
DEFERRED CHARGES                                                                             0                FS (MA) JE#
  BOND ISSUANCE COSTS                                                                                       0 none for 2004
--To record the bond issuance costs for new issues as def chgs, sewer bonds (nr) K3-

SEWER 44
DS-INTEREST AND FISCAL CHARGES                                                           5,028                  FS (MA) JE#
  DEFERRED CHARGES                                                                                      5,028
--To remove the current year portion of def chgs, sewer bonds (nr) K3-12c, 17a

SEWER 44
DS-INTEREST AND FISCAL CHARGES                                                         51,426
  BONDS PAYABLE LT                                                                                     51,426
--To remove all of the amortization of the accting gain of sewer refunder bond 03 b/c it was paid in full in 2004 (nr) K3-2 #hh

SEWER 44
CURRENT PORTION OF EPA LOAN PAYABLE                                                     83,159                  FS (MA) JE#
LONG TERM PORTION OF EPA LOAN PAYABLE                                                   84,632
  DS-PRINCIPAL                                                                                       167,791
--To record the current year payment of the EPA loan (nr) K3-2 #ii

SEWER 44
LONG TERM PORTION OF EPA LOAN PAYABLE                                                   86,129
  CURRENT PORTION OF EPA LOAN PAYABLE                                                                  86,129 FS (MA) JE#
--To reclass next year's bond payment to due in one year (nr) K3-2 #jj

TOTAL PROPRIETARY FUND STS                                                         27,240,159     27,240,159


PROPRIETARY GOVT WIDE JE'S
SEWER 44
  OPWC LOAN CURRENT PAYABLE                                                           2,139
  OPWC LOAN LONG TERM PAYABLE                                                        79,158
   DUE WITHIN ONE YEAR                                                                                  2,139
   DUE WITHIN MORE THAN ONE YEAR                                                                       79,158
--To record the OPWC loan on govt wide statements(zero interest loan) (nr) K3-2 #ll and mm

WATER 46
  CURRENT PORTION OF NOTES PAYABLE                                                          0
  LONG TERM PORTION OF NOTES PAYABLE                                                3,200,000
   DUE WITHIN ONE YEAR                                                                                     0
   DUE WITHIN MORE THAN ONE YEAR                                                                   3,200,000
--To post the l-t note issues on govt wide sts (nr) K3-2 #nn

SEWER 44
  CURRENT PORTION OF NOTES PAYABLE                                                          0
  LONG TERM PORTION OF NOTES PAYABLE                                                7,100,000
   DUE WITHIN MORE THAN ONE YEAR                                                                   7,100,000
   DUE WITHIN ONE YEAR                                                                                     0
--To post the sewer note issues on govt wide sts (nr) K3-2 #oo

WATER 46
  BONDS PAYALE CURRENT                                                               367,500
   DUE WITHIN ONE YEAR                                                                               367,500
--To reclassify the Due within one year for next year's payment for bonds(nr) K3-2 #bb

WATER 46
  BONDS PAYABLE LT                                                                 8,120,000
   DUE WITHIN MORE THAN ONE YEAR                                                                   8,120,000
--To reclassify the Due within more than one year for all water bonds(nr) K3-2 #pp less bb

WATER 46
 BONDS PAYABLE LT                                                                     126,587
   DUE WITHIN MORE THAN ONE YEAR                                                                    126,587
--To reclass the bond premium liability for new water bonds(nr) K3-2 #qq

SEWER 44
  BONDS PAYABLE CURRENT                                                               297,500
   DUE WITHIN ONE YEAR                                                                              297,500
--To reclassify the Due within one year for next year's payment, all sewer bonds (nr) K3-2 #ff

SEWER 44
  BONDS PAYABLE LT                                                                    7,050,000
   DUE WITHIN MORE THAN ONE YEAR                                                                   7,050,000
--To reclassify the l-t sewer bonds for govt wide statements (nr) K3-2 #rr less ff

SEWER 44
  BONDS PAYABLE LT                                                                     119,636
   DUE WITHIN MORE THAN ONE YEAR                                                                    119,636
--To reclassify the bond premium as a liability, sewer bonds, for govt wide sts (nr) K3-2 #ss

SEWER 44
EPA LOANS CURRENT PAYABLE                                                               86,129
  DUE WITHIN ONE YEAR                                                                                86,129
--To reclass to due within one year (nr) K3-2 #jj

SEWER 44
EPA LOAN PAYABLE LT (NET OF CURRENT)                                                  1,721,073
  DUE WITHIN MORE THAN ONE YEAR                                                                    1,721,073
---To reclassify the l-t payable to due more than one year (nr) K3-2 #uu less jj

TOTAL GOVT WIDE PROPRIETARY FUND JES                                                 28,269,722   28,269,722


MODIFIED ACCRUAL JE'S DUE TO ERRORS IN THE UNDERWRITER'S DISCOUNT CALCULATION IN THE 2004 BOND ISSUANCES
 MONEY WAS RETURNED TO THE COUNTY REF TO K3-18A PG 2

GO BOND RETIREMENT 3373
ACCOUNTS RECEIVABLE                                                                       5,367
 UNDERWRITERS DISCOUNT                                                                                 5,367

S/A B/R LIBERTY TWP 4592
ACCOUNTS RECEIVABLE                                                                       1,867
 UNDERWRITERS DISCOUNT                                                                                 1,867



PROPRIETARY FUND STS JE'S DUE TO ERRORS IN THE UNDERWRITER'S DISCOUNT CALCULATION IN THE 2004 BOND
 ISSUANCES MONEY WAS RETURNED TO THE COUNTY REF TO K3-18A PG 2
WATER 46
ACCOUNTS RECEIVABLE                                              1,252
 UNDERWRITERS DISCOUNT                                                     1,252

SEWER 44
ACCOUNTS RECEIVABLE                                                                       2,777
 UNDERWRITERS DISCOUNT                                                                                 2,777
UANCES
FAIRFIELD COUNTY 12/31/04 CAFR
AMORTIZE BOND PREMIUMS


                                K3-                              K3-                           K3-                      K3-
                         COUNTY FACILITY               JUVENILE DET CENTER            WATER SYSTEM IMPR       SANITARY SEWER IMPR
                       ISSUE 7,775,000 BOND             ISSUE 1,480,000 BOND          ISSUE 3,900,000 BOND     ISSUE 2,845,000 BOND
YEAR AMORTIZED         PREM WERE $271,546                PREM WERE $52,997            PREM WERE $137,136       PREM WERE $100,807
Dec 2003                                 6,963                            1,359                         3,516                    2,585 ok
June/Dec 2004                           13,925                            2,718                         7,033                    5,170 ok
June/Dec 2005                           13,925                            2,718                         7,033                    5,170
June/Dec 2006                           13,925                            2,718                         7,033                    5,170
June/Dec 2007                           13,925                            2,718                         7,033                    5,170
June/Dec 2008                           13,925                            2,718                         7,033                    5,170
June/Dec 2009                           13,925                            2,718                         7,033                    5,170
June/Dec 2010                           13,925                            2,718                         7,033                    5,170
June/Dec 2011                           13,925                            2,718                         7,033                    5,170
June/Dec 2012                           13,925                            2,718                         7,033                    5,170
June/Dec 2013                           13,925                            2,718                         7,033                    5,170
June/Dec 2014                           13,925                            2,718                         7,033                    5,170
June/Dec 2015                           13,925                            2,718                         7,033                    5,170
June/Dec 2016                           13,925                            2,718                         7,033                    5,170
June/Dec 2017                           13,925                            2,718                         7,033                    5,170
June/Dec 2018                           13,925                            2,718                         7,033                    5,170
June/Dec 2019                           13,925                            2,718                         7,033                    5,170
June/Dec 2020                           13,925                            2,718                         7,033                    5,170
June/Dec 2021                           13,925                            2,718                         7,033                    5,170
June/Dec 2022                           13,925                            2,718                         7,033                    5,170
TOTAL                                 271,546                            52,997                       137,136                  100,807

Amortized to Date                       (20,888)                        (4,077)                      (10,549)                  (7,754) k3-2

Balance of Premium
 Unamortized                             250,658                        48,920                       126,587                    93,053 k3-2

SUBSEQUENT YEARS JE'S
DUE IN MORE THAN 1 YEAR                            x
 INTEREST AND FISCAL CHARGES                                                      x


Note: See the refunder bond amortization charts in the bond refunder file.
FAIRFIELD COUNTY 12/31/04 CAFR
AMORTIZE BOND PREMIUMS


                               K3-                          K3-                      K3-
                        S/A LIBERTY TWP                ONE STOP SHOP          MRDD FACILITY
                     SEWER ISSUE $1,468,715         ISSUE $600,000 BOND    ISSUE $2,250,000 BOND
YEAR AMORTIZED         PREM WAS $72,486               PREM WAS $22,241       PREM WAS $82,661
Dec 2004                               1,768                           542                   2,016 ok
June/Dec 2005                          3,536                         1,085                   4,032
June/Dec 2006                          3,536                         1,085                   4,032
June/Dec 2007                          3,536                         1,085                   4,032
June/Dec 2008                          3,536                         1,085                   4,032
June/Dec 2009                          3,536                         1,085                   4,032
June/Dec 2010                          3,536                         1,085                   4,032
June/Dec 2011                          3,536                         1,085                   4,032
June/Dec 2012                          3,536                         1,085                   4,032
June/Dec 2013                          3,536                         1,085                   4,032
June/Dec 2014                          3,536                         1,085                   4,032
June/Dec 2015                          3,536                         1,085                   4,032
June/Dec 2016                          3,536                         1,085                   4,032
June/Dec 2017                          3,536                         1,085                   4,032
June/Dec 2018                          3,536                         1,085                   4,032
June/Dec 2019                          3,536                         1,085                   4,032
June/Dec 2020                          3,536                         1,085                   4,032
June/Dec 2021                          3,536                         1,085                   4,032
June/Dec 2022                          3,536                         1,085                   4,032
June/Dec 2023                          3,536                         1,085                   4,032
June/Dec 2024                          3,536                         1,085                   4,032
TOTAL                                 72,486                        22,241                  82,661

Amortized to Date                     (1,768)                        (542)                  (2,016) k3-1

Balance of Premium
 Unamortized                          70,718                        21,699                  80,645

SUBSEQUENT YEARS JE'S
DUE IN MORE THAN 1 YEAR                         x
 INTEREST AND FISCAL CHARGES                                                 x
FAIRFIELD COUNTY 12/31/04 CAFR
BOND ISSUANCE COSTS AMORITIZED FOR THE 2004 AIRPORT BONDS
ALSO THE AMORTIZATION OF THE BOND ORIGINAL DISCOUNT

                            K3-                      K3-
                    2004 AIRPORT BOND        2004 AIRPORT BOND
                     ISSUED AT $965,000     DISCOUNT ON $965,000
YEAR AMORTIZED      COSTS WERE $23,549           WAS $7,065
Dec 2004                                760                   228
June/Dec 2005                         1,519                   456
June/Dec 2006                         1,519                   456
June/Dec 2007                         1,519                   456
June/Dec 2008                         1,519                   456
June/Dec 2009                         1,519                   456
June/Dec 2010                         1,519                   456
June/Dec 2011                         1,519                   456
June/Dec 2012                         1,519                   456
June/Dec 2013                         1,519                   456
June/Dec 2014                         1,519                   456
June/Dec 2015                         1,519                   456
June/Dec 2016                         1,519                   456
June/Dec 2017                         1,519                   456
June/Dec 2018                         1,519                   456
June/Dec 2019                         1,519                   456
TOTAL                                23,549                 7,065

Amortized to Date                    (760)                  (228)


Balances                            22,789                  6,837

SUBSEQUENT YEARS JE'S FOR THE BOND ISSUANCE COSTS
INTEREST AND FISCAL CHGS               x
 DEFERRED CHARGES                                                   x

SUBSEQUENT YEAR JE'S FOR THE BOND ORIGINAL DISCOUNT
INTEREST AND FISCAL CHGS                x
 DUE W/IN MORE THAN ONE YEAR                                        x
FAIRFIELD COUNTY 12/31/04 CAFR
BOND ISSUANCE COSTS AMORITIZED


                                K3-                         K3-                     K3-
                         S/A LIBERTY TWP              ONE STOP SHOP          MRDD FACILITY
                      SEWER ISSUE $1,468,715        ISSUE 600,000 BOND    ISSUE $2,250,000 BOND
YEAR AMORTIZED         COSTS WERE $36,696           COSTS WERE $14,939     COSTS WERE $56,291
Dec 2004                                  895                         364                   1,373 ok
June/Dec 2005                           1,790                         729                   2,746
June/Dec 2006                           1,790                         729                   2,746
June/Dec 2007                           1,790                         729                   2,746
June/Dec 2008                           1,790                         729                   2,746
June/Dec 2009                           1,790                         729                   2,746
June/Dec 2010                           1,790                         729                   2,746
June/Dec 2011                           1,790                         729                   2,746
June/Dec 2012                           1,790                         729                   2,746
June/Dec 2013                           1,790                         729                   2,746
June/Dec 2014                           1,790                         729                   2,746
June/Dec 2015                           1,790                         729                   2,746
June/Dec 2016                           1,790                         729                   2,746
June/Dec 2017                           1,790                         729                   2,746
June/Dec 2018                           1,790                         729                   2,746
June/Dec 2019                           1,790                         729                   2,746
June/Dec 2020                           1,790                         729                   2,746
June/Dec 2021                           1,790                         729                   2,746
June/Dec 2022                           1,790                         729                   2,746
June/Dec 2023                           1,790                         729                   2,746
June/Dec 2024                           1,790                         729                   2,746
TOTAL                                  36,696                      14,939                  56,291

Amortized to Date                       (895)                        (364)                 (1,373) k3-1

Balance of Deferred
 Charges                               35,801                      14,575                  54,918

SUBSEQUENT YEARS JE'S
INTEREST AND FISCAL CHGS                        x
 DEFERRED CHARGES                                                            x
FAIRFIELD COUNTY 12/31/04 CAFR
BOND ISSUANCE COSTS AMORITIZED


                               K3-                               K3-                           K3-                      K3-
                        COUNTY FACILITY                JUVENILE DET CENTER            WATER SYSTEM IMPR       SANITARY SEWER IMPR
                      ISSUE 7,775,000 BOND              ISSUE 1,480,000 BOND          ISSUE 3,900,000 BOND     ISSUE 2,845,000 BOND
YEAR AMORTIZED        COSTS WERE $170,420               COSTS WERE $32,443            COSTS WERE $85,496       COSTS WERE $62,370
Dec 2003                               4,370                                832                         2,192                    1,599 ok
June/Dec 2004                          8,739                              1,664                         4,384                    3,198 ok
June/Dec 2005                          8,739                              1,664                         4,384                    3,198
June/Dec 2006                          8,739                              1,664                         4,384                    3,198
June/Dec 2007                          8,739                              1,664                         4,384                    3,198
June/Dec 2008                          8,739                              1,664                         4,384                    3,198
June/Dec 2009                          8,739                              1,664                         4,384                    3,198
June/Dec 2010                          8,739                              1,664                         4,384                    3,198
June/Dec 2011                          8,739                              1,664                         4,384                    3,198
June/Dec 2012                          8,739                              1,664                         4,384                    3,198
June/Dec 2013                          8,739                              1,664                         4,384                    3,198
June/Dec 2014                          8,739                              1,664                         4,384                    3,198
June/Dec 2015                          8,739                              1,664                         4,384                    3,198
June/Dec 2016                          8,739                              1,664                         4,384                    3,198
June/Dec 2017                          8,739                              1,664                         4,384                    3,198
June/Dec 2018                          8,739                              1,664                         4,384                    3,198
June/Dec 2019                          8,739                              1,664                         4,384                    3,198
June/Dec 2020                          8,739                              1,664                         4,384                    3,198
June/Dec 2021                          8,739                              1,664                         4,384                    3,198
June/Dec 2022                          8,739                              1,664                         4,384                    3,198
TOTAL                                170,420                             32,443                        85,496                   62,370

Amortized to Date                       (13,109)                        (2,496)                       (6,577)                  (4,798) k3-1

Balance of Deferred
 Charges                                 157,311                        29,947                        78,919                    57,572

SUBSEQUENT YEARS JE'S
INTEREST AND FISCAL CHGS                           x
 DEFERRED CHARGES                                                                 x


Note: See the refunder bond amortization charts in the bond refunder file.
FAIRFIELD COUNTY 12/31/04 CAFR
BOND ISSUANCE COSTS AMORITIZED
WATER AND SEWER 25 YEAR BOND


                           WATER                    SEWER
                           ISSUE $4,000,000 BOND ISSUE $4,000,000 BOND
DATE AMORITIZED            COSTS WERE $97,500       COSTS WERE $97,500
YEAR 1999                                     1,950                  1,950    OK
YEAR 2000                                     3,900                  3,900    OK
YEAR 2001                                     3,900                  3,900    OK
YEAR 2002                                     3,900                  3,900    OK
YEAR 2003                                     3,900                  3,900    OK
YEAR 2004                                     3,900                  3,900    OK
YEAR 2005                                     3,900                  3,900
YEAR 2006                                     3,900                  3,900
YEAR 2007                                     3,900                  3,900
YEAR 2008                                     3,900                  3,900
YEAR 2009                                     3,900                  3,900
YEAR 2010                                     3,900                  3,900
YEAR 2011                                     3,900                  3,900
YEAR 2012                                     3,900                  3,900
YEAR 2013                                     3,900                  3,900
YEAR 2014                                     3,900                  3,900
YEAR 2015                                     3,900                  3,900
YEAR 2016                                     3,900                  3,900
YEAR 2017                                     3,900                  3,900
YEAR 2018                                     3,900                  3,900
YEAR 2019                                     3,900                  3,900
YEAR 2020                                     3,900                  3,900
YEAR 2021                                     3,900                  3,900
YEAR 2022                                     3,900                  3,900
YEAR 2023                                     3,900                  3,900
YEAR 2024                                     1,950                  1,950
TOTAL                                        97,500                 97,500

AMORTIZED TO DATE                         (21,450)                 (21,450)

BALANCE OF DEFERRED
CHARGES                                    76,050                   76,050

SUBSEQUENT YEARS JE'S
INTEREST AND FISCAL CHGS   X
 DEFERRED CHARGES                                    X

				
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