putnam & company pll, c certified publi accountantc s 169

PUTNAM & COMPANY, PLLC Certified Public Accountants

169 E. 32nd

Edmond, Oklahoma 73013 (405) 348-3800

fax (405) 348-3846

Off ice of the State Audi tor & Inspector Slate of Oklahoma 2300 North Lincoln Boulevard. Room 100 ( )k lahoma Cit>. ( )k lahoma 73105

We have compiled the Fiscal Year 2012-13 Annual Survey of City and 7 own Finances for the Cit> of Nicoma Park, Oklahoma, (SA&I f orm 2643) included in the accompanying prescribed form, and accordingly, do not express an opinion or provide any assurance about whether the financial s tatements and support ing information are in accordance with the form prescribed b\ the Oklahoma State Audi tor & Inspector.

Management is responsible for the preparation and fair presentation of the financial statements and support ing information in accordance with the form prescribed by the Oklahoma State Audi tor & Inspector and for designing, implement ing, and maintaining internal control relevant to the preparation and fair presentation of the f inancial s ta tements as presented in the Annual Survey of ( ily and Town Finances.

Our responsibility is to conduct the compilat ion in accordance with the Statements on Standards for Account ing and Review Services issued by the Amer ican Institute of Cert if ied Public Accountants . The object ive of a compi la t ion is to assist management in presenting financial information in the form of financial s tatements and support ing information without undertaking to obtain or provide any assurance that there are no material modif ica t ions that should be made to the financial s tatements and support ing information.

The financial s ta tements and support ing information included in the accompanying prescribed form are presented in accordance with the requi rements of the Oklahoma State Auditor & Inspector and are not intended to be a presentation in accordance with accounting principles generally accepted in the United States of America .

Management has elected to omit substantially all disclosures normally included in financial s tatements prepared in accordance with generally accepted account ing principles. If the omitted disclosures were included in the financial s tatements, they might inf luence the user ' s conclusions about the financial position and results of operations. Accordingly, these f inancial s tatements and support ing information are not designed for those who are not informed about such matters.

This report is intended solely for the information and use of management and the Off ice of the Oklahoma State Auditor & Inspector, and it is not intended to be and should not be used b\ anyone other than these specified parties.

Putnam & Company , PLLC Certif ied Public Accountants

DUE DATE: Six months after I iscal-Year-End

I M P O R T A N T

This report is to be compiled by your auditor from the audited financial statements of the municipality as required by Oklahoma Statutes Section 17-105.1 of Title 11 SSARS 19 H 3.27 requires an accountant's compilation rei. ,rt to ai company this fc rm

This report details the funds available to the municipality and tne use of those municipality (public trusts etc ) for the fiscal year ending June 30 2 0 1 3. See supplementary instructions (coverage of this report) tor information related to entities and activities to be included in this report on page 6 of this dot iimen!

This report, principally for planning pmposes at tne local State and national level is used by the Office of the State Auditor, the Oklahoma Municipal L eague public interest groups State and Federal agencies and universities.

When completed please file electronically at www.sai ok.gov

R E T U R N T O 5 O f f i c e of t h e A u d i t o r a n d I n s p e c t o r

S t a t e of O k l a h o m a a t w w w . s a i . o k . g o v .

2 0 1 3

O F F I C E O F T H E S T A T E A U D I T O R A N D I N S P E C T O R S T A T E O F O K L A H O M A

G A R Y J O N E S , A U D I T O R A N D I N S P E C T O R A N N U A L S U R V E Y OF CITY AND T O W N F I N A N C E S

City of Nicoma Park Name

P.O. Box 2b0 AcJ3ress

Nitoma Park OK 73066 ( i t y State < .iTe

add/ess and ZIP Code) (Please correct any error in i T A X R E V E N U E S i t e m s 1 - 3 — Report collections from all ta<es imposed by /our government Include current and delinquent amounts, penalties and interest. Do not include receipts from service charges special assessments interest earnings, fines, or any other sources that are not taxes or licenses

Item Amount (Omit cents) I tem Amount (Omit cents)

1. P r o p e r t y t a x e s — General fund, bui lding fund and sinking fund

T01

5 6 d. Use tax 2 0 . 6 1 6

2 . L o c a l s a l e s t a x e s — Taxes on goods and services, measured as a percent of sales or receipts, or as an amount per unit sold (gallon, package etc ) Report only these : ixes mipt ;ed by your government shares of taxes imposed by another government are to be reported under i art 1A h -low

a. General sales tax 8 5 3 5 2 7

3. O c c u p a t i o n and b u s i n e s s l i c e n s i n g and p e r m i t s

a . Enter here licenses and inspection charges on occupations and businesses — for example inspection of restrooms restaurants and food manufacturing plants, food handler permits, plumbing permits taxicab licenses, tags animal tags vending licenses and liquor licenses business licenses etc

1 2 . 7 5 8 a

b. Franchise tee or tax 9 7 , 2 8 3 b. Other l icensing and permits

c . Cigarette tax 8 , 9 5 3 4 . O i h e r — Specify

d. Hotel /Motel : 19

4 . O i h e r — Specify

r ^ l ' . ^ i N T E R G O V E R N M E N T A L R E V E N U E

Report all amounts received by your government from other governments including grants, shares of taxes imposed by other governments payments in lieu of taxes and reimbursements for services performed for other governments excluding loans. Also exclude here and report as "Tax Revenues'' in part I any taxes imposed by your government which were collected for it by another government.

C o l u m n (a) — Report all amounts your government receved from the State (other than as collection fees) including any amounts financed wholly or in part from Federal grants to the State

C o l u m n (c) Government

Report only amounts received directly from the Federal

Purpose for which received

Ann unt (Omit < tints)

Purpose for which received From State

(a)

From other local governments

(b)

From Federal Government

(directly) (C!

G e n e r a l s u p p o r t — Total amounts received (as per capita grants, shared taxes, etc.) without restrict ions as to particular programs or purposes to be f inanced.

1 . Alcohol ic beverage tax

"30

3 , 6 5 1

2. Street and h ighways " 2 1 , 2 1 9 46 R.l-

3 . Health or hospital C4 : D42 B4:1

4 . Grants received tor water utilities

5. Grants received for waste water utilities 80 DB0 B80

6 . Grants received for housing, economic, and communi ty development 0 5 0 1 9 1 1 0

7. Airports BBS

8 . Mass transit rail and/or bus system 094 B94

9 . Grants received for transportat ion

1 0 . ALL OTHER (From State - code C89, From Federal Government - Code B89) — Include in the appropriate box receipts from various payments such as — a. Parks and recreation (BOR or HUD)

b. Public safety C63 B89

c . Job training C89 D8S BS1'

d. Library grants B89

Other - Specify

e.

C c '. 389 B89

f .

C8 . D89

O T H E R R E V E N U E S — O t h e r t h a n t a x a n d i n t e r g o v e r n m e n t a l r e v e n u e s Enter be low amounts of the stated types of revenue (net of refunds and interfund transfers) received by your government during the fiscal year. Be sure to include revenues of all funds other than the except ions noted in the special instructions.

1. U t i l i t y s a l e s r e v e n u e — Gross receipts of any water electric, gas. or transit systems operated by your government, f rom utility sales and charges. Exclude any amounts paid to such utilities by the parent government

a. Water supply system

Amount (Omit cents) 2 . O t h e r s a l e s a n d s e r v i c e r e v e n u e — G r o s s receipts f rom sales, rentals, maintenance assessments and other charges for municipal services, aside f rom utility receipts (carried in item 1) and exclusive of amounts received from other governments.

a. Sewerage charges

Amount (Onur Hits) 1. U t i l i t y s a l e s r e v e n u e — Gross receipts of any water electric, gas. or transit systems operated by your government, f rom utility sales and charges. Exclude any amounts paid to such utilities by the parent government

a. Water supply system

A f

1 4 , 5 4 4

B

2 . O t h e r s a l e s a n d s e r v i c e r e v e n u e — G r o s s receipts f rom sales, rentals, maintenance assessments and other charges for municipal services, aside f rom utility receipts (carried in item 1) and exclusive of amounts received from other governments.

a. Sewerage charges

••30

1 4 9 . 6 6 4

Q

b. Electric power system b. Refuse collection charges 1 8 , 4 3 7

c. Gas supply system

A . i c . Hospital charges received on behalf of individual

patients under the Medicare program or other insurance-type arrangements. Exclude Vea aid and amounts for hospital purposes received from other governments

A "

d. Transit

c. Hospital charges received on behalf of individual patients under the Medicare program or other insurance-type arrangements. Exclude Vea aid and amounts for hospital purposes received from other governments

A "

Sf_[ ACCOUNT AN I > OMPILATION RLPORT

http://www.sai

http://www.sai.ok.gov

O T H E R R E V E N U E S — O t h e r t h a n t a x a r i d i n t e r g o v e r n m e n t a l r e v e n u e s — C o n t i n u e d

[ nter b e l o w a m o u n t s of the s ta ted t ypes of r e v e n u e (net of re funds and in te r fund t rans fers) rece i ved by you r g o v e r n m e n t dur ing the f iscal year . Be sure to inc lude r e v e n u e s of all funds other t han the excep t i ons no ted in the spec ia l ins t ruc t ions .

2 . O t h e r s a l e s a n d s e r v i c e r e v e n u e — C o n t i n u e d

d . Rec rea t i on c h a r g e s ( s w i m m i n g qoi! aud i t o r i ums etc i

Arnuunt (Omit cent 5 . I n t e r e s t e a r n i n g s — In teres t r ece i ved on all depos i t s and i nves tmen t ho ld ings of your g o v e r n m e n t and its a g e n c i e s exc lud ing ea rn ings of any e m p l o y e e pens ion fund.

Ann Hint i Omit i ] 2 . O t h e r s a l e s a n d s e r v i c e r e v e n u e — C o n t i n u e d

d . Rec rea t i on c h a r g e s ( s w i m m i n g qoi! aud i t o r i ums etc i

• 5 . I n t e r e s t e a r n i n g s — In teres t r ece i ved on all

depos i t s and i nves tmen t ho ld ings of your g o v e r n m e n t and its a g e n c i e s exc lud ing ea rn ings of any e m p l o y e e pens ion fund.

I.J.M 987

e . A i rpor ts — Include rentals and gross sales of gas and oil

A I'll 6 . R e n t s — Exclude housing airpori, and all othe: rental revenue reported from specific municipal services in item 2

MO

6 , 0 0 0

f . Park ing faci l i t ies (park ing lots g a r a g e s pa rk ing mete rs )

Ai o 7. R o y a l t i e s — C o m p e n s a t i o n oi por t ion of p r o c e e d

f r o m ex t rac t ion of na tura l r e s o u r c e s such as oil 4 '

2.811

g. Mun ic ipa l hous ing pro jec t renta ls (gross)

A SO 8 . F i n e s a n d f o r f e i t u r e s — (City or t o w n share only) '160.275

h. A m b u l a n c e servn es

A 89 9 . P r i v a t e d o n a t i o n s h . A m b u l a n c e servn es

A 89

1 0 . M i s c e l l a n e o u s o t h e r r e v e n u e — R e v e n u e of your g o v e r n m e n t and its a g e n c i e s not cove red by i t ems above , excep t tax and i n t e rgove rnmen ta l r e v e n u e s Include insurance adjustments etc DO NOT include (11 proceeds from borrowing (2) receipts from sale of holdings (3; transfers between funds or agencies of your government or (4) employee s contributions to and interest earnings of any employee pension fund

3 . Misc ell ineoi is 37,449

i. M i s c e l l a n e o u s c o m m e r c i a l act iv i t ies (cemete r ies )



j . Other (in< lud ing m i s c e l l a n e o u s fee co l lec t ions) 56.49!



3 . S p e c i a l a s s e s s m e n t s — C o m p u l s o r y con t r ibu t ions a n d r e i m b u r s e m e n t s f r om o w n e r s or p roper ty bene f i ted by i m p r o v e m e n t s (s t reets sewers s idewa lks water ex tens ions , etc.) Do not include proceeds horn sales of special assessment bonds Report maintenance assessments in de: Hem 2 on page 1




b.


4 . R e c e i p t s f r o m s a l e o f p r o p e r t y — A m o u n t s f r o m sale of real ty other than by tax sales, inc lud ing p roper ty sold to other g o v e r n m e n t s 16,600

* 4 . R e c e i p t s f r o m s a l e o f p r o p e r t y — A m o u n t s f r o m sale of real ty other than by tax sales, inc lud ing p roper ty sold to other g o v e r n m e n t s 16,600 T O T A L m i s c e l l a n e o u s o t h e r r e v e n u e

S u m o f i t e m s 1 0 a 1 0 c . 37.449

D I R E C T E X P E N D I T U R E S B Y P U R P O S E A N D T Y P E

Please note that payments made to other governments (State or local) should NOT De included in amounts reported here but should be reported at part III

Enter below all amounts expended during the fiscal year for the purposes listed (net of interfund transfers) Be sure to include expendi tures of all funds other than the exceptions noted in the instructions on the first page

C o l u m n (a ) — Gross salaries and wages without deduct ion of withholdings tot ncome taxes employee contnb jt ions for Social Security or retirement

coverage etc E x c l u d e : (1 ) capital outlay (report in columns ic) and • and ( 2 ) amounts paid to othei governments (report in part III)

C o l u m n (b) — Enter in the appropriate funct ional category direct expenditure for supplies materials and contractual services

C o l u m n (c ) — Report construct ion outlays from all so i r ees e bond proceeds assessments grants etc

E X P E N D I T U R E S BY P U R P O S E A N D I Y P I

Pe rsona l se rv i ces Ope ra t i ons and

m a i n t e n a n c e

(b)

C A P I T A ! O U T L A Y

(c)

P u r c h a s e of land e q u i p m e n t and

s t ruc tures (d)

G O V E R N M E N T A L A D M I N I S T R A T I O N

1 . F i n a n c i a l a d m i n i s t r a t i o n — Off ice of the f i nance d i rector , aud i to r , compt ro l le r t reasurer tax a s s e s s m e n t and co l lec t ion cent ra l accoun t i ng and p u r c h a s i n g serv ices budge t i ng etc. ( inc lud ing re la ted data p io t ess ing in fo rmat ion t echno logy ) .

2 . J u d i c i a l a n d l e g a l — All mun i c i pa l cour t and cour t - re la ted act iv i t ies inc lud ing jur ies p roba te of f ic ia ls p rosecu to r s pub l ic de fende rs mun ic ipa l a t to rneys and lega l d e p a r t m e n t s . Exc lude p roba t i on and paro le ( report in i tem 16)

75,005 19.278 1 , 0 6 0

3 . C e n t r a l a d m i n i s t r a t i o n — City counc i l a l d e r m e n or c o m m i s s i o n e r s mayor m a n a g e i city c lerk 's of f ice recorder p lann ing zon ing , and pe rsonne l .

130,717 219,395 1 1 , 0 0 1

H E A L T H A N D W E L F A R E

4 . S o c i a l s e r v i c e s

5 . O w n h o s p i t a l s — Cons t ruc t i on and opera t ion of hosp i ta ls by your g o v e r n m e n t Nu rs i ng h o m e s are to be repor ted in i tem 7.

6 . O t h e r h o s p i t a l s — P a y m e n t s to hosp i ta ls opera ted pr ivately Exclude here ana report in item 6 any payments un lei public welfare programs Repoit payments to hospitals operated by other governments in pad HI

7 . W e l f a r e i n s t i t u t i o n s — Const ruc t on and opera t ion of nurs ing h o m e s and we l fa re inst i tut ions i y y o u gove rnmen t for veterans and needy pe rsons

8 . H e a l t h ( o t h e r t h a n h o s p i t a l s ) — A l l publ ic hea l th act iv i t ies excep t p rov is ion of hosp i ta l ca re . Include environmental health activities health regulation and inspection water and an pollution control mosquito control and inspection of toed handling establishments Also include public health nursing, vital statistics collection and all other services performed directly by the ; ubhc healtn department Report in item h payments under public welfare programs

T R A N S P O R T A T I O N

9 . H i g h w a y s — Cons t ruc t i on a n d m a i n t e n a n c e of mun i c i pa l s t reets s idewalk b r idges . A lso i nc ludes street l ight ing s n o w r e m o v a l and h i g h w a y eng ineer ing , cont ro l , a n d safety Exclude here ana report in item 21f street cleaning expenditure include n part III any payments to the State or county tor h ghway purposes Report interest on highway debt m item 22e

22,936

1 0 . T o l l h i g h w a y s a n a f a c i l i t i e s — Opera t i on and m a i n t e n a n c e of h i g h w a y s roads a n d b r i dges ope ra ted on fee or toll bas i s

1 1 . M u n i c i p a l a i r p o r t s

1 2 . P a r k i n g f a c i l i t i e s — Mun ic ipa l g a r a g e s park ing lots etc and all p u r c h a s e and m a i n t e n a n c e of me te rs ( inc lud ing on-s t ree t me te rs )

P U B L I C S A F E T Y

1 3 . P o l i c e — Inc lude mun i c i pa l po l ice agenc ies roi p reven t i ng cont ro l l ing oi r educ ing c r ime, co rone rs med i ca l e x a m i n e r s spec ia l po l ice tor h i g h w a y s tunne ls , b r i dges a n d veh icu la r cont ro l veh icu la r i nspec t ion act iv i t ies, and traf f ic cont ro l and safety act iv i t ies E x c l u d e highway engineering and planning (report in hem 9i

273.323

1 4 . F i r e — All cos ts i n c l i n e d tor f i i e f igh t ing and fire p reven t i on inc lud ing con t r ibu t ions to vo lunteer f ire uni ts Inc lude any mun ic i pa l con t r ibu t ion to a State fire pens i on fund .

135,727

88,209 24,544

55.065 15 114

Page 2 I AC ( O U N I A N I S ( OMPIL A I ION M PORI

i nr. - .'.i . • : •

I J S U B U l R t C I E X P E N D I T U R E B Y P U R P O S E A N D T Y P E — C o n t i n u e d 1 *

P U R P O S E

E X P E N D I T U R E S B Y P U R P O S E A N D T Y P E

P U R P O S E Personal services

(a)

Operations and maintenance

(b)

CAP ITAL

Construction

(C)

O U T L A Y

Purchase of land, eguipment, and

stiuctures

(d) P U B L I C S A F E T Y — C o n t i n u e d

1 5 . C o r r e c t i o n i n s t i t u t i o n s — Operation of facilities for confinement, correction and rehabilitation of adults or juveniles.

E04 E04

1 6 . O t h e r c o r r e c t i o n s — Probation and parole activities - But exclude "lock-up" operations (report in item 16).

F05 t OS

1 7 . P r o t e c t i o n i n s p e c t i o n a n d r e g u l a t i o n , n . e . c . —Regu la t ion of pnvate enterprise for the protection of the public and inspection of hazardous activities (including building inspection), except when related to major functions, such as health, natural resources, etc.

F65 E» - F56

A M B U L A N C E

1 8 . All expenditures for city operated or subsidized ambuiance services

F32

C U L T U R E A N D R E C R E A T I O N

1 9 . P a r k s , c u l t u r a l a c t i v i t i e s , a n d o t h e r r e c r e a t i o n — I n c lude playgrounds, golf courses, swimming pools, museums, marinas community music., drama, celebrations, and zoos

E61

2 0 . L i b r a r i e s — Include payments to nongovernmental libraries as well as libraries operated by the city. Aid to other governmental libranes should he excluded and reported m par* III

E

U T I L I T I E S

2 1 . Gross expenditure for utility systems operated by your government. Exclude interest (report in item 19/ a so exclude utility contributions to the parent government and deduct the cost of providing services to the parent government (e g for street lighting hydrant rental, etc )

a . Water supply system

I '.1 E 9 1 1 5 4 , 9 6 8

53

1 1 ,91

b. Electric power system

i >: 17 9.

c . G a s supply system

t!«3 F 93 • 1

d . Transit system

i ).l E F94

e . S ewers and storm sewers — Construction, maintenance and operation of sanitary and storm sewer systems and sewage disposal plants

1 HO t BO I 80

f . Solid waste and landfill — The collection and disposal of garbage and landfill operations

i 81 ES' • -1 < .31

I N T E R E S T O N D E B T

2 2 . Amounts of interest paid including any interest on short-term or nonguaranteed obligations, a s well as general obligations.

a . Water supply system

191

b . Electric power system

in:

c . G a s supply system

d. Transit system

194

e . All interest not covered by items 19a through 19d

189

A L L O T H E R E X P E N D I T U R E S

2 3 . Include any amounts which have not been allocated above by purpose, such as your employer contribution to a State administered retirement system or to the Federal Social Security System, judgments and insurance premiums, and municipal service agencies, such as a central garage or an engineering department which serve more than one functional agency, and whose expenses are not allocated to the various departments.

D o n o t i n c l u d e : ( 1 ) Payments for retirement of deOt. {2) payments for purchase of securities ( 3 ) transfer between funds or agencies of your government or ( 4 ) benefits and payments from distmct employee pension funds

a . H o u s i n g a n d c o m m u n i t y d e v e l o p m e n t — G r o s s expenditure for urban renewal, slum clearance, municipal housing projects, and similar activities.

: ' O [1:1,0 ! 50 ' 0

b . E c o n o m i c d e v e l o p m e n t

F: 89 : 89 ( ,89

c . C i v i l d e f e n s e

F-89 : 8 1 F 89 089

d . C e m e t e r y o p e r a t i o n s a n d m a i n t e n a n c e

F.03 : 0 3 F 0.1 C j03

e . M i s c e l l a n e o u s c o m m e r c i a l a c t i v i t i e s

I 03 0

O t h e r — Specify

Maintenance

E 89

1 9 , 6 9 6

E8»

2 4 , 7 1 6

F89 GP, •

9-

h .

SI I ACCOUNT AN I S ( COMPILATION RLPORT

Part III I N T E R G O V E R N M E N T A L E X P E N D I T U R E S

P lease deta i l all p a y m e n t s m a d e to o ther g o v e r n m e n t s for se rv i ces or p r o g r a m s p e r f o r m e d on a r e i m b u r s e m e n t or cos t - sha r ing bas is - e g for hosp i ta l care, h i g h w a y s , schoo l tui t ion, or suppor t , etc. (Such a m o u n t s shou ld be e x c l u d e d f rom expend i t u re ' f i gu res repo r ted in c o l u m n (b) of part II.) Enter "None" if your government made no reportable payments to other governments during the fiscal yeai

I tem

T y p e of rec ip ien t g o v e r n m e n t ( s ) (Coun ty . S ta te schoo l d istr icts

etc.)

(a)

A m o u n t (Omit cents)

(b)

I t em

T y p e of rec ip ient g o v e r n m e n t ( s ) {Coun ty . State schoo l distr icts,

etc.)

(a)

A m o u n t (Omit centsl

lb)

1 . 5 .

2 . 6 .

3 . 7 .

4 . 8 .

Repor t the total expend i t u re for sa lar .es and w a g e s i nc luded in c o l u m n (a) of par t II. as we l l as any sa la r ies a n d w a g e s pa id on fo rce accoun t cons t ruc t i on pro jec ts

D E B T O U T S T A N D I N G , I S S U E D , A N D R E T I R E D — R e p o r t s p e c i a l o b l i g a t i o n s o f a l l a g e n c i e s o f y o u r g o v e r n m e n t a s w e l l a s g e n e r a l c i t y o r t o w n d e b t .

L o n g - t e r m d e b t — B o n d s m o r t g a g e s , etc. w i th an or ig ina l t e rm of m o r e than one year i ssued in the n a m e of your g o v e r n m e n t or of par t icu lar agenc ies . Include revenue and nonguaranteed special assessment bonds payable solely from pledged earnings or special assessments on property owners (column (e)) Report also general obligations and any debt backed by ple'dged resources but guaranteed by your government if these sources are insufficient (column (ff)

W h e n an a d v a n c e re fund ing has resu l ted in a lega l or an m - s u b s t a n c e d e f e a s a n c e , the debt m a y be c o n s i d e r e d ex t i ngu i shed , repor ted as re t i red in the year of d e f e a s a n c e and shou ld not be repor ted here in in s u b s e q u e n t yea rs .

a . Sewer debt

A M O U N T , BY P U R P O S E (Omit cents

a . Sewer debt

O u t s t a n d i n g at beg inn ing of f isca l

yea r

(a)

D U R I N G F I S C A L Y E A R O u t s t a n d i n g tota l

a) plus ib) minus (c)

(d)

D E T A I L O F L O N G - T E R M DEBT O U T S T A N D I N G

a . Sewer debt

O u t s t a n d i n g at beg inn ing of f isca l

yea r

(a)

I ssued

(b)

Ret i red

(c)

O u t s t a n d i n g tota l a) plus ib) minus (c)

(d)

R e v e n u e a n d n o n g u a r a n t e e d

b o n d s (e)

G u a r a n t e e d b o n d s

(f)

a . Sewer debt

49U

b. Wa te r supp ly s y s t e m debt 3 0 5 , 1 2 3

OA 1 0 7 , 0 4 2 1 9 8 . 0 8 1

44U

c . E lect r ic p o w e r s y s t e m debt

49 4 1

d. G a s supp ly s y s t e m deb t

29U 4M 44i 1

e . T rans i t

"3U 4 1

f . Indust r ia l r e v e n u e and po l lu t ion con t ro l debt

;iiT •'4 '

g. Al l o ther p u r p o s e s

S h o r t - t e r m ( i n t e r e s t - b e a r i n g ) d e b t — Tax ant ic ipa t ion notes , b o n d an t i c ipa t ion no tes in te res t -bear ing w a r r a n t s a n d o ther ob l i ga t i ons wi th a t e rm of one year or less — Exclude accounts payable and other nonmterest-bearing obligations

a . A m o u n t ou t s t and ing at beg inn i ng of f isca l year

A m o u n t (i •nit cents)

ti iV

b. A m o u n t ou t s t and ing at e n d ot f isca l year

C A S H A N D I N V E S T M E N T S H E L D A T E N D O F F I S C A L Y E A R

Repor t separa te l y for e a c h of the th ree t ypes of f unds l is ted b e l o w the to ta l a m o u n t of cash on h a n d and on depos i t and i nves tmen ts in Fede ra l G o v e r n m e n t . Fede ra l agency , State and local g o v e r n m e n t , and n o n - g o v e r n m e n t a l secur i t ies . Repor t all i n ves tmen ts at ca r ry ing va lue . Include in the sinking fund total any mortgages and notes receivable held as offsets to housing and industrial financing loans Exclude accounts receivable, value of real property and all non security assets Assets obtained and held pursuant to an advance refunding that results in a legal or m-substance defeasance should not be 'eported herein

T y p e of f und A m o u n t at end of f iscal year

(Omit cents)

1 . S i n k i n g f u n d s — R e s e r v e s he ld for r e d e m p t i o n of l ong - t e rm debt . Al l cash held for s ta tu tory s ink ing fund and r e v e n u e b o n d re la ted a c c o u n t s and any o ther rese rves he ld for r e d e m p t i o n of l ong - t e rm debt .

W01

3 , 7 8 8

2 . B o n d f u n d s — U n e x p e n d e d p r o c e e d s f r om sale of G .O. and r e v e n u e b o n d i ssues he ld p e n d i n g d i s b u r s e m e n t

A i '

., - .

3 . Al l o ther f unds excep t e m p l o y e e re t i rement f u n d s

W61

1 4 2 0 , 8 8 3

4 . R e t i r e m e n t s y s t e m s — S ing le emp loye r p lans only

SET AC COUNTANT'S ( COMPILATION RLPORT

R e m a r k s

See Accountant's Compilat ion Report

P R E P A R E R I N F O R M A T I O N

N O T E — This report will not be considered complete unless an accompany ing "accountants compi lat ion report on f inancial statements included in certain prescr ibed forms" is at tached to the report. The municipal i ty 's auditor should fol low the guidel ines in AR Sect ion 300 of the A ICPA Professional Standards in prepanng such compilat ion report.

Preparer 's f irm name

Putnam & Company , PLLC

Address — Number and street TELEPHONE

169 E. 32nd Street Area code

i Number Extension

City

Edmond

State

OK

ZIP Code

73013 405 348-3800

Name of contact person/Emai l

Jerry W. Putnam, CPA jwpcpa@f lash.net

Page 5 SL! ACCOUNTANTS ( OMPI1 AIION RU • )RT

mailto:[email protected]

putnam & company pll, c certified publi accountantc s 169

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