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REPORT TO COUNCIL
FROM:
Gillis A. Paterson
Director of Finance
DATE:
December :-\, 1997
REPORT NUMBER:
TR 19/97
SUBJECT:
1998 Interim Spending Authority
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RECOMMENDATION:
It is recommended that:
(1) the 1998 Interim Operating Expenditures be approved at 50% of the
prior years' budget, as noted, including exceptions on Attachment 1,
pending approval of the formal 1 998 Budget by Council; and
(2) The appropriate Town of Pickering officials be authorized to take the
necessary actions to give effect thereto.
AUTHORITY: Municipal Act, R.S.O. 1990, as amended.
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FINANCIAL IMPLICATIONS:
Adoption of interim appropriations does not constitute approval of a formal
budget but rather is required to provide funding authorization for the
payment of salaries and wages and such other accounts as may be
necessary for normal day to day operations of the Town. At the
conclusion of the Budget process all interim appropriations are nullified
and replaced with the detail appropriations as approved by Council.
BACKGROUND:
Each year, pending approval by Town Council of the annual Operating
Budget, it is necessary to provide expenditure authority for the interim
period from January 1 respecting the payment of accounts. Such
authority is in the form of interim appropriations to meet estimated
expense requirements of the individual departments, agencies and
boards.
Discussion:
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The 1997 Operating Budget was considered by Council in April 1997.
Normally, we would be seeking approval for interim spending authority
until approximately the same time in 1998. However, 1998 may prove to
be unusual, given the uncertainties, at this time, in regards to
downloading, the Ontario Fair Assessment System (O.FAS.) and the
changes in school board funding. Therefore, we are seeking approval
to provide for interim spending authority for up to the first six months of
1998 or when Council approves the 1998 Budget, whichever occurs first.
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December 3, 1997
. Report to Coun~il, #TR 19/97
At the conclusion of the budget process, all interim appropriations are
nullified and replaced with a detail appropriations as approved by
Council.
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Appropriate adjustments have been made in the departmental
appropriations listed below where the spending patterns indicates that
something greater than 6/12ths will be necessary for the first six months
of 1998, e.g. snow clearing. Furthermore, adjustments were made in the
interim appropriations of the Human Resources and Finance
Departments. The first was to provide funding for a new program of the
Human Resources Department approved by Council in November, 1997.
The second is for the Finance Department to reflect the addition of a
Director of Finance, the filling of vacant positions early in 1998, and the
expenditure of any funds necessary to undeltake analysis of the impact of
downloading and the Ontario Fair Assessment System.
Any capital projects proposed prior to the approval of the 1998 Budget will
require specific approval by Council.
ATTACHMENTS: 1998 Interim Appropriations
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Gillis A. Paterson
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GAP/md
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Copy: General Manager
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ATTACHMENT 1
TOWN OF PICKERING
1998 INTERIM APPROPRIATIONS
1997 1998
ACCOUNT DEPARTMENT APPROVED (Jan. 1 - June 30)
BUDGET INTERIM
APPROPRIATION
2111 Mayor 105,891 53,000
2113 Council 221,019 110,:500
2121 General Manager/C.A.O. 347,416 94,000
2122 Clerk 232,731 116,400
2124 Civic Complex 318,681 150,000
2125 Legal Services 344,345 174,700
2J27 Finance 788,697 495,500
2129 Customer Care Centre Included in 2121 77,650
2132 Town Property Maintenance 232,976 110,000
2133 Supply and Services 270,537 135,300
2139 Human Resources 339,996 184,000
2141 Health & Safety 63,927 42,000
2191 Elections 171,575 0
2192 Economic Development 171,177 85,600
2196 Information Systems 489,638 244,800
2198 Microfiching 18,540 9,300
2199 Print Shop/Mail Room 275,641 . 137,800
2220 By-Law 193,802 136,900
2230 Crossing Guards 207,545 103,800
2240 Fire Protection 6,008,144 3,004,000
2290 Public Works 1,586,230 672,500
2293 Animal Control 183,742 91,900
2315 Municipal Garage 685,405 340,000
2320 Roads (including winter control) 2,482,322 1,447,250
2325 Street Lights 474,000 219,000
2350 Transit 2,841,483 1,450,000
2360 Transit - Specialized Services 515,628 258,000
2430 Environmental Services - Solid Waste 808,872 364,100
2572 Senior Citizens Centre 129,069 60,000
2610 Planning 1,124,101 562,000
2710 Parks & Facilities - Administration 178,186 120,000
2711 Culture & Recreation - Administration 389,909 195,000
2712 C. S. & F. - Programs 1,192,331 535,000
2713 C. S. & F. - Dunbarton Pool 200,333 100,000
2715 C. S. & F. - Don Beer Arena 469,380 230,000
2718 C. S. & F. - Parks 1,249,067 630,000
2719 C. S. & F. - Community Centres 187,040 90,000
2731 Recreation Complex - Central Core 1,291,619 640,000
2733 Recreation Complex - Pool 541,666 250,000
2735 Recreation Complex - Arenas 456,956 220,000
2743 L.A.C.A.C. 7,099 3,500
2744 Museum 229,572 100,000
2745 Libraries 2,523,961 1,262,000
Various General Government 1,449,113 725,000
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Basis of Information - Attachment 1
1997 Approved Budget Column
information taken from 1997 Approved Operating Budgets
budget amount shown for account 2121 (General Manager/CAD) includes budget amount for
account 2129
General Government Budget amount comprised of the following:
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2115
2123
2126
2128
2130
2131
2134
2140
2193
2194
2195
2197
2810
2811
2812
2819
Business Development - Town Promotion
Assessment Services
Purchased Services
Audit Fees
Office Machines - Rental
Office Machines - Repairs & Maintenance
Provision for Uncollectable Taxes
Telephone
Insurance
Insurance - Self Insurance
Grants to Organizations & Individuals
Advertising - Community Page
Interest Paid Out on Bank Loans
Interest Paid Over to Own Funds
Debenture Debt Charges
Bank Credit Card & Foreign Exchange Charges
1998 Interim Appropriations Column
see attachments from Departments
all others, except 2127 Finance and 2220 By-law submitted at 50% (rounded) by Finance staff
2220 By-law based on 50% of 1997 plus 50% of $80,000, which represents the hiring of2 new
By-law enforcement officers (approved 1997)
2127 Finance based on 50% of 1997 plus addition of Director of Finance at 50%; Treasurer
differential pay; Analyst and Consulting Services re: downloading and assessment analysis, also
all at 50%
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TOWN OF PICKERING
1997
BUDGET
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GENERAL GOVERNMENT EXPENDITURE
1996
1994 1995 1996 ESTIMATED 1997 .
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
2115 Business Development & Town Promotion $0 $3,000 $15,000 $15,000 $15,000 P2
2123 Assessment Services 95.440 128,021 115,800 115,800 115,800 P25
2126 Purchased Services 1,735,888 1,493,677 269,295 515,000 269,295 P26
2128 Audit Fees 44,826 30,890 29,870 29,870 29,870 P29
2130 Office Machines - Rental 11,659 1 6.405 24,636 17,826 24,653 P30
2131 Office Machines - Repair & Maintenance 13.423 9,675 12,030 24,581 24,581 P31
2134 Provision for Un collectable Taxes 112,088 125.473 100,000 103,849 100,000 P32
2140 Telephone 151,052 177,178 163,600 171,225 .; 176,500 P33f
2193 Insurance 181,255 201,616 221,000 243,503 1274,224 P34 1-
2194 Insurance - Self Insurance 26.403 71,874 34,000 40,040 ;(41,000 P34 t
'95 Grants to Organizations & Individuals 117,983 135,196 125,000 275,522 ' ./152.448 P35 ';{..
_,95 Grants to Ajax-Pickering Hospital 25,000 25,000 0 0 0 P36
2197 Advertising - Community Page 7,622 48,592 46,350 56,923 54.487 P37
2810 Interest Paid Out on Bank Loans 5,815 5.458 5,000 7,500 5,000 P14
2811 Interest Paid Over to Own Funds 105,007 146,253 150,000 128.424 131,000 P14 'rf I
2812 Debenture Debt Charges 191,203 122,397 402 402 402 P38
2819 Bank, Credit Card & For. Exchange Charges 93,253 170.454 76,450 105,200 ,._. 34,.85~. P3 I
2821 Tsfr. to Reserve for Equip. Replacement 0 0 622.416 1,309.443 .. 78,395 P40
2821 Tsfr. to Reserve for Contingency-Fire 0 21,009 157,000 87,000 87,000 P40 I
2821 Tsfr.to Reserve for Contingency-Increases 0 0 0 50,000 0 P40 I
2821 Tsfr.to Res.Contingency-Retiring Allowance 0 0 0 20,000 0 P40
2821 Tsfr.to Reserve for Contingency-Elections 0 0 0 27,000 0 P40
2821 Trans. to Reserve for Accrued Vac. Pay 0 0 11,350 11,350 0 P40 t
2821 Trans. to Reserve for Reskilling 180,000 180,000 45,000 45,000 0 P40
2822 Trans. to Reserve Fund - Comm. Fac. 380,034 1,150,168 302,250 230,668 285,000 P42
2823 Trans. to Capital Fund 2,577,823 3,849,272 3,683,810 3,860,069 4,111,048 P43x
$6,055,774 $8,111,608 $6,210,259 $7.491,195 $6,010,556
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A IT ACIIMENT 1
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TOWN OF l'ICKEIUNG
1998 INTERIM Al'l'ROl'lUA nONS
1997 1998
ACCOUNT DEPARTMENT APPROVED INTERIM
BUDGET AI'PROI'RIATlON
2111 Mnyor
2113 Council
2121 Gcncml Managcr/C.A.O.
2122 Clcrk
0./ 2124 Civic Complcx :~/,~ 6<;;/ /5(.) t//J/J'
2125 Lcgal Scrviccs ,
2127 Finnncc
2129 Customer Care Centre
... 2132 Town Property Maintenance 1.- 32 ? '/ /.. IiI') C?(.7C?
2133 Supply and Services
2139 Iluman Resources
2141 llealth & Safety
2191 Elcctions
2192 Econom ic Development
21% Information Systcms
2198 Microllching
2199 Print Shop/Mail Room
2220 Uy-LaIV
2230 Crossing Guards
2240 Fire Protection
2290 Public Works
2293 Animal Control
~ 2315 Municipal Garage h.'55 y/:;'~ :::5 S4/? /.7/1 /.J
2320 Roads /
2325 Street Lights
2350 Transit
2360 Transit - Spccializctl Services
2430 Environmental Services.. Solid Wnste
~ 2572 Senior Citizens Centre 1'2- 'j' /;,,(,~.J /, // //(:1 /)
2610 Planning 'f
L- ,. 2710 Parks & Facilities.. Administration /9ff l5rt~ I Z 0 ~/;::>/,I
2711 Culture & Recreation.. Administrntion /
2712 C. S. &. F. .. Programs
\ I 2713 C. S. & F. - Dunlmrton 1'001 'U'(/ ~:;;.,.-: /oe // /) /?
, 2715 C. S. &. F. .. Don Ueer Arena '7'-6'( ~ ~/; '1. ~(/" /;' 7".?
- 2718 C. S. & F. .. Parks J 2jLeJ O/, /) l. ::;0' /.J /;1 /7
< ,. 2719 C. S. & 1"'. .. Community Centres J >517: t? "-/' tin, -';'/7/)
\. 2731 Recreation Complex.. Central Core I t../i; /; I C/ (.. w~ ''',7 0/)
\. 2733 Rccreation Complex. Pool /~v-( I,I,? -;'.$b (?~O
- . 2735 Itccrcation Complex.. Arenas $'-5';;' '1',,'/' -;11....1'/ /7/?/J
27'\) LACAC. , I
2744 Museum
2745 Libraries
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DEPARTMENT OF CULTURE & RECREATION
MEMORANDUM
December 3, 1997
To: Gil Paterson
Director of Finance
Re: 1998 Interim Appropriations
As per your request attached is the projected 1998 interim appropriations (from
January 1 - June 30, 1998) for the Department of Culture & Recreation accounts.
Everett Buntsma, Director of Parks & Facilities will be providing information
pertaining to joint Recreation & Cultuaral Services budget accounts in his submission.
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SR:m1d
trfm lintapprltr 1 000
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ATTACHMENT 1
TOWN OF PICKElUNG
1998lNTERIM AI)PROPRIATIONS
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1997 1998 l)
ACCOUNT DEPARTMENT APPROVED INTERIM
BUDGET APPROPRIATION
2111 Mayor
2113 Council
2121 Gcneral Manager/C.A.O.
2122 Clerk
212tJ Civic Complex
2125 Legal Services
2127 Finance
2129 Customer Care Centre
2132 Town Property Maintenance
2133 Supply and Services
2139 Iluman Resources
211\1 Ilealth & Safety
2191 Elections
2192 Economic Dcvclopmcnt
2196 Information Systems
2198 M icroliching
2199 Print Shop/Mail Room
2220 l3y-Law
2230 Crossing Guards
2240 Fire Protection
2290 Public Works
2293 Animal Control
2315 Municipal Garage
2320 Roads
2325 Street Lights
2J50 Transit
2JGO Transit - Specialized Services
2tJJO Environmental Services - Solid Waste
2572 Scnior Citizens Centre
2610 Planning
2710 Parks & Facilities - Administration
2711 Culture & Recreation - Administration "7:.PH, Qo'1 \q:~oo(")
2712 C. S. & F. - Programs \ \'=\'L ?:,-?., \ S' '1'::; ,t'v'\,I\
2713 C. S. & F. - Dunbarton Pool
2715 C. S. & F. - Don Deer Arena
2718 C. S. & F. - Parks
2719 C. S. & F. - Community Centres
2731 Recreation Complex - Central Core
27JJ Recreation Complex - Pool
2735 Recreation Complex - Arenas
27/13 L.A.C.A.C.
2744 Museum '"22-q Sl2.- \OO.OO<:J
2745 Libraries
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ATIAClIMENTl
TOWN OF I'ICKElUNG
19981NTEJUM Al'1'JW1'JUATlONS (~ fAa-r.~h~.)
1997 1998
ACCOUNT DEPARTMENT APPROVED INTERIM
nUDGET APPROPRIATION
2111 Mayor
2113 Cuuncil
2121 Gcncral Mnnagcr/C.^.O.
2122 Clcrk
212-1 Civic Cunlplcx
2125 Legal Services
2127 Financc
212') Cnstonll:r Care Ccntrc
-- Tuwn I'lopcrty Maintcnance
2132
2133 Supply and Services
213') IllIn"'lI I{csourecs
--- Ileallh 8<. Sarcty
21,j1
-- Elections
2191
21n Eeollom ic Dcvelupmcnt
21% Inlollnalion Systems
-- M iClllri~hing
219R
21')') Prillt Shop/Mail Roum
2220 By-Law
2230 Crossing GU<lrds
2HO Firc Protcction
-- Public Works -,... I. <:;-% . ~ 30 C,71 <\""(rf'\
2290
2293 ^nimal Conlrol
-- Municipal Garage
2315
2320 Roads X 11/ K'd 31.1 I l/(r7 .1";0
2325 Strect Lights U 74'. fro-o .1 Ie; _ /~rfJ
2]50 Transit
2360 Transit - Spccializcd Scrviccs
2-130 Environmcntal Services - Solid Wastc k'or F1.1 3brf.ltrO'
Scnior Citizcns Ccnlrc .
2572
2610 Planning
2710 Parks & Facilitics - ^t1minislration
--- Cullmc &. Rccrcation - ^dlllinislrntion
2711
-- C. S. & F. - I'rogral1ls
2712
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2713 C. S. & F. - Dunbartonl'ool
-- C. S. & F. - Don Uecr ^rcna
2715
271ll C. S. & F. - Parks
2719 C. S. & F. - Coml1lunity Ccnlrcs
2731 Rccreation Complcx - Ccnlml Corc
273J Recreation Complex - 1'001
2735 Recreation Complex - ^rcnas
27-1J LACAC.
27'H M IISCII/ll
27-15 Librarics
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OFFICE OF THE GENERAL MANAGER
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CUSTOMER CARE CENTRE
December 3, 1997
To: Gil Paterson
Director of Finance
Re: 1998 Interim Budget Appropriations
As per your request attached is the 1998 Interim Budget Appropriation for the period
January 1 to June 30, 1998.
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It should be noted that the final amount is merely a projection and does not accurately
reflect a proposed change in "Salaries" and "Employer Contributions".
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~108'ljt/J~
Betty G. O'Brien
Manager
Customer Care Centre
Copy: Thomas J. Quinn, General Manager
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ATTACHMENT 1
TOWN OF PICKERING
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1998 INTERIM APPROPRIATIONS
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1997 1998
ACCOUNT DEPARTMENT APPROVED (Jan. 1 - June 30)
BUDGET INTERIM
APPROPRIA TION
21 II Mayor
2113 Council
2121 Gcncral Manager/C.A.O.
2122 Clcrk
2124 Civic Complex
2125 Lcgal Scrvices
2127 financc
2129 Customcr Care Ccntre $77 648
2132 Town Propcrtv Maintcnancc
2133 Supply amI Scrvices
2139 I-Iuman Rcsourccs
2141 Health & Safc!y_
2191 Elections
2192 Economic Development
2196 Information Systems
2198 ~'I icrofiching
2199 Print Shop/Mail Room
2220 By-Law
2230 Crossing Guards
2240 fire Protection
2290 Public Works
2293 Animal Control
2315 Municipal Garage
2320 Roads
2325 Street Lights
2350 Transit
2360 Transit - Specialized Services
2430 Environmental Services - Solid Waste
2572 Scnior Citizells Celltre
2610 Planning
2710 Parks & Facilities - Administration
2711 Culture & Recreation - Administration
2712 C. S. & F. - Pr~ams
2713 C. S. & F. - Dunbarton Pool
2715 C. S. & F. - Don Beer Arena
2718 C. S. & F. - Parks
2719 C. S. & F. - COlIUUwlity Centres
2731 Recreation Complex - Central Core
2733 Recreation ComJ'lex - Pool
2735 Recreation Complex - Arenas
2743 L.A.C.A.C.
2744 Muscum
2745 Libraries
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November 25, 1997
Report to Council, #TR 19/97
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Council approves ~he 1 Budget, whichever occurs..Ji~ At the
conclusion of the bud process, all interim appropJjatrOns are nullified
and replaced with etail appropriations as appro ea by Council.
Appropriate adjustments have been ade in the depart!:pe11'G";
appropr~ ons listed below where th pending patterns ind!,ptes that
som~l1'fng greater than 6/12ths wi e necessary for the f]J:sr'"six months
otA~98, e.g. snow clearing. Fu ermore, adjustments ere made in the
~.f1terim appropriations of e Human Resou s and Treasury
Departments. The first to provide funding a new program of the
Human Resources D rtment approved b ouncil in November, 1997.
The second is for e Treasury Depart nt to reflect the addition of a
Director of Finap e, the filling of vac positions early in 1998, and the
expenditure ,9rany funds necessa 0 undertake analysis of the impact of
downlo~~ and actual value a~,s ssment.
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ATTACHMENTS:
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I~ 7 f t1 ~y:h/~~~
~-o% ci /9 >? ~tu~
Gillis A. Paterson
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MJv';
-f1/y~I'~~ (ro%)
&rr'~-}
~ o/' c)7:rV ($b1o)
GAPlmd
Copy: General Manager
mevlRltpOrt.doe
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Turnbull, Judy
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From:
Sent:
To:
Cc:
Subject:
Importance:
Hodgson, Judy
Wednesday, December 03, 19976:31 PM
Paterson, GiI
Turnbull, Judy; Quinn, Thomas J.
FW: Report to Council #TR19/97
High
Gil, I just wanted to provide you with a brief explanation that may require notation on the attached.
. 1997 Account 2121. - CAO included a 9 month salary provision for the CAO's position - to reflect anticipated filling
of this position. Also, the $6,000 car allowance was not included as it was decided that this may be part of the
offered package.
We are also including provision for cost-sharing an additional staff person approx. $10,000 and inclusion of items
in a capital budget, which will substantially increase the 2121 budget. However, this will be off set
by the removal of the General Manager's salary and all that goes with it from account 2129 (which
is now Customer Care).
Tom wanted to ensure that this is noted in "some fashion" if you feel it is appropriate.
Thank you very much.
Judy
From:
Sent:
To:
Subject:
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Hodgson, Judy
Wednesday, December 03, 1997 1 :30 PM
Turnbull, Judy
FW: Report to Council #TR19/97
As requested at yesterday's meeting.
Judy
From:
Sent:
To:
Subject:
Turnbull, Judy
Wednesday, December 03, 1997 9:04 AM
Hodgson, Judy; O'Brien, Betty
Rep.ort to Council #TR19/97
Judy - Further to your request, I am sending to both you and Betty Attachment 1 to Gil's Report to Council
#TR 19/97
Judy
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Report19.doc
Page 1
ATTACHMENT 1
TOWN OF PICKERING
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1998 INTERIM APPROPRIATIONS
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1997 1998
ACCOUNT DEPARTMENT APPROVED (Jan. 1 - June 30)
BUDGET INTERIM
APPROPRIATION
2111 Mayor
2113 Council
2121 General ManageriC.A.O. 94,000
2122 Clerk
2124 Civic Complex
2125 Legal Services
2127 Finance
2129 Customer Care Centre
2132 Town Property Maintenance
2133 Supply and Services
2139 IlulIlan Resources
2141 Ilcalth & Safely
2191 Elections
2192 Economic Development
2196 Information Systems
2198 Microliching
2199 Print Shop/Mail Room
2220 By-Law
2230 Crossing Guards
2240 Fire Protection
2290 Public Works
2293 Animal Control
2315 Municipal Garage
2320 Roads
2325 Street Lights
2350 Transit
2360 Transit - Specialized Services
2430 Environmental Services - Solid Waste
2572 Senior Citizens Centre
2610 Planning
2710 Parks & Facilities - Administration
2711 Culture & Recreation - Administration
2712 C. S. & F. - Programs
2713 C. S. & F. - Dunbarton Pool
2715 C. S. & F. - Don Beer Arena
2718 C. S. & F. - Parks
2719 C. S. & F. - Community Centres
2731 Recreation Complex - Central Core
2733 Recreation Complex - Pool
2735 Recreation Complex - Arenas
2743 L.A.C.A.C.
2744 Museum
2745 Libraries
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.TOWNOFPICKERINGu ..
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OPERATINGBUDGET .
2127 GENERAL GOVERNMENT - TREASURY SERVICES
CLASSIFICATION
1994
ACTUAL
1995
ACTUAL
1996
BUDGET
ESTlMA TED
ACTUAL
1996
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1100 Salaries & Wages $ 598.407 $587,212 $586,566 $593,143
1400 Employer Contributions 119,500 125,819 125,255 125,890
1800 Conferences 1,692 2,550 0 0
2110 Travel 834 750 740 740
2191 Data Processing Services 0 0 0 0
2220 Subscriptions & Publications 402 491 540 700
2340 Seminars & Education 1,345 2.462 520 520
2365 Purchased Printing 0 0 0 0
2394 Recpt/Prom.& Sp.Ev./Gen P/R 40 67 50 20
2395 Memberships 305 305 520 520
2399 Outside Agency Services 0 16,954 0 10,981
5300 Stationery & Office Supplies 2,550 2,960 2,500 2,500
5302 Forms 10,126 9,258 13,000 6,025
5398 G.S.T. Exempt 407 982 440 660
$735,608 $749,810 $730,131 $741,699
nEVENUE
1412 Sale 01 Services - Financial ($71,827) ($53,041 ) ($82,000) 1$80.460)
1560 Penalties & Interest on Taxes (666,608) (780,703) (780,0001 (858,000)
f$738,4361 1$833.744) 1$862,000) 1$938,460)
(,UpIC)
1$2,827} ($83,9341 ($131.869) ($196,7611
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