F-32 ANNUAL SURVEY OF LOCAL GOVERNMENT FINANCES - Special Age

Attachment 2
U.S. DEPARTMENT OF COMMERCE
U.S. CENSUS BUREAU

2019 ANNUAL
SURVEY OF LOCAL GOVERNMENT FINANCES
Special Agencies

WORKSHEET

F-32

OMB No. 0607-0585: Approval Expires 07/31/2023

110/03/20191

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DUE DATE:

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WORKSHEET

February 18, 2020

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DO NOT use this worksheet to respond to the survey. It is intended to assist you

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with gathering and preparing your data prior to reporting online.
Return to https://respond.census.gov/alfin when you are ready to report online.

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Need help or have
questions?

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• Visit

https://census.gov/govs/local
• Call

1-800-832-2839 weekdays,
8AM to 5PM ET

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ATTN:

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In correspondence
pertaining to this report,
please refer to the User
ID supplied in your letter.

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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:

https://respond.census.gov/alfin

GENERAL INSTRUCTIONS

Before filling out this survey, please read carefully each part and all related definitions and instructions.
Note especially:

1.

2.

3.

4.

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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.
You may report on either a cash or accrual basis.
As this survey 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.

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

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Is the addressee title/department and mailing address the same as shown in the address label?

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Yes - Go to

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No - Enter correct information below

Addressee Title or Department

ATTN:

Street 1

Street 2

City

ID I
State

Zip Code

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Please continue on the next page

Page 2

2

Which one of the following indicates the ending date of this agency’s fiscal year that ended between
July 1, 2018 and June 30, 2019? Use this fiscal year even though a more recent one may be available.
Mark "X" only one box.
2018

2019

July

October

January

April

August

November

February

May

September

December

March

June

PART 2 – GOVERNMENT ACTIVITY
3

Was this government active during the fiscal year indicated in question 2 ?

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PART 1 – ENDING DATE OF FISCAL YEAR

Yes - Go to 4
No - Continue
Please indicate the reason this government was inactive during the fiscal year indicated in question 2 .
Closed
Open with no revenue or expenditures
Never existed
Other – Specify: C

PART 3 – REVENUES
4

What was the amount of tax collections during the fiscal year indicated in 2 from all taxes imposed
by this agency?

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.
Exclude
• Taxes not measured by value
• Payments in lieu of taxes (should be reported in 5 and/or 6 )

$Mil.

Thou.

Dol.

B. Taxes other than property taxes - Specify: C
Other Taxes
$Mil.

Thou.

Dol.

..
Worksheet F-32

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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

Page 4

D. Interest earnings - Interest received on all deposits and
investment holdings of this agency.
Include
• Interest on construction funds
Exclude
• Interest earnings of any employee pension funds . . . . . . . . . . .

E.

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

F.

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

Other Revenues
$Mil.

Thou.

Dol.

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PART 3 – REVENUES - Continued

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

H. Miscellaneous other revenues - Revenues of this agency not
reported in items A. through G. or questions 4 through 5 .
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 . . . . . . . . . . .

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Mil.

Thou.

Dol.

What was the total amount of revenues reported on this
form (Sum of 4 through 6 )?. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Worksheet F-32

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Total Revenues
$Bil.

Page 5

8

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.) . . . . . . . . . . . . . . . . . . . . . . . . .

Expenditures
$Mil.

Thou.

Dol.

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PART 4 – EXPENDITURES

B. Purchase of equipment, land, and existing structures
Include
• Amounts for replacement and additional equipment
• For lease purchase installment contracts . . . . . . . . . . . . . . . . . .
C. Interest on debt - Total amount of interest paid on all debt,
long-term and short-term, of this agency.
Include
• Capitalized interest paid on construction loans
Exclude
• Debt retirement (should be reported in 10 ). . . . . . . . . . . . . . . .
D. Payments to other governments - Payment in lieu of taxes,
reimbursements for services received, etc.
1. To State government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. To local governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E.

All other expenditures - All expenditures not reported in
items A. through D.

Total Expenditures
$Bil.

F.

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Mil.

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

What was the total amount of expenditures for salaries and
wages reported in 8 ?

Personnel Expenditures
$Bil.

Mil.

Thou.

Dol.

Exclude
• Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet F-32

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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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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10

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 8 )
• Amounts for compensated absences
A. What was this agency’s debt for all public purposes?

Long-term Debt
for Public Purposes
$Bil.

Mil.

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Dol.

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

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PART 5 – INDEBTEDNESS

2. Issued during fiscal year
(include all refunding issues) . . . . . . . . . . . . . . . . . . . . +
3. Retired during fiscal year
(include debt refunded) . . . . . . . . . . . . . . . . . . . . . . . . 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.

1. Outstanding at beginning of fiscal year . . . . . . . . . . . . +
2. Issued during fiscal year
(include all refunding issues) . . . . . . . . . . . . . . . . . . . . +
3. Retired during fiscal year
(include debt refunded) . . . . . . . . . . . . . . . . . . . . . . . . -

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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 10 )

Short-term Debt
$Bil.

Mil.

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Dol.

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

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

Worksheet F-32

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4. Outstanding total at end of fiscal year
(items B1. + B2. - B3.) . . . . . . . . . . . . . . . . . . . . . . . . . =