STATE OF INDIANA STATE BOARD OF ACCOUNTS 302 W. WASHINGTON ST., E418 INDIANAPOLIS, IN 46204-2765 TELEPHONE: (317) 232-2513 LAR-1 (REVISED 2009)



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FEDERAL IDENTIFICATION NUMBER: 35-6001777 ANNUAL LIBRARY FINANCIAL REPORT PRESCRIBED BY THE STATE BOARD OF ACCOUNTS STATE OF INDIANA STATE BOARD OF ACCOUNTS 302 W. WASHINGTON ST., E418 INDIANAPOLIS, IN 46204-2765 TELEPHONE: (317) 232-2513 LAR-1 (REVISED 2009) FOR THE FISCAL YEAR THAT ENDED 2009 ID: 6-5-15 (State Board of Accounts USE ONLY) CONTENTS: PART 1 - STATEMENT OF RECEIPTS, DISBURSEMENTS, CASH BALANCES AND INVESTMENT BALANCES PART 2 - RECEIPT REPORT - ACTUAL RECEIPTS BY FUND PART 3 - DISBURSEMENTS REPORT BY FUND PART 4 - CASH AND INVESTMENTS PART 5 - LONG-TERM INDEBTEDNESS (NOT USED FOR 2009) PART 6 - INTERGOVERNMENTAL EXPENDITURES PART 7 - STATEMENT OF FEDERAL GRANT RECEIPTS AND DISBURSEMENTS (NOT USED FOR 2009) PART 8 - STATEMENT OF STATE GRANT RECEIPTS AND DISBURSEMENTS (NOT USED FOR 2009) PART 9 - REPORT ON GENERAL FIXED ASSETS (NOT USED FOR 2009) PART 10 - REPORT OF FINANCIAL ASSISTANCE TO NONGOVERNMENTAL ENTITIES CERTIFICATION: This is to certify that the data contained in this report is accurate and agrees with the financial records, to the best of my knowledge and belief. SIGNATURE OF OFFICIAL: TITLE: TREASURER PRINTED NAME OF OFFICIAL: KAREN RICHARDS DATE SIGNED: ADDRESS: 104 E WASHINGTON ST CITY: LEBANON EMAIL ADDRESS: RICHARDS.KAREN@COMCAST.NET TELEPHONE (BETWEEN THE HOURS OF 8:30 AM AND 4:00 PM): (765) 482-3460 ZIP: 46052-0000 *If the unit of government, or departments thereof, has more than one Federal Identification Number, please list on a separate sheet and attach to this report (1) the assigned number(s), (2) the name or department identified by this number(s), and (3) corresponding address(es).

ID: 6-5-15 CASH UNITS ONLY PART 1 - STATEMENT OF RECEIPTS, DISBURSEMENTS, CASH BALANCES, AND INVESTMENT BALANCES PAGE: 1 Beginning Cash Ending Cash Total Cash and Funds Fund Balances 2009 2009 Fund Balances Investments Investments Section I 01/01/2009 Receipts Disbursements 12/31/2009 at 12/31/2009 at 12/31/2009 FUND TYPE: GENERAL 100 GENERAL $225,245.70 $1,480,732.87 $1,621,426.23 $84,552.34 $0.00 $84,552.34 Total by Fund Type: $225,245.70 $1,480,732.87 $1,621,426.23 $84,552.34 $0.00 $84,552.34 FUND TYPE: SPECIAL REVENUE 600 GIFT $236,473.46 $10,555.95 $59,873.26 $187,156.15 $0.00 $187,156.15 500 LEVY EXCESS $22,220.00 $0.00 $0.00 $22,220.00 $0.00 $22,220.00 910 RAINY DAY $244,072.19 $132,692.75 $0.00 $376,764.94 $0.00 $376,764.94 Total by Fund Type: $502,765.65 $143,248.70 $59,873.26 $586,141.09 $0.00 $586,141.09 FUND TYPE: DEBT SERVICE 620 LEASE RENTAL PAYMENT $226,516.61 $770,698.29 $727,000.00 $270,214.90 $0.00 $270,214.90 Total by Fund Type: $226,516.61 $770,698.29 $727,000.00 $270,214.90 $0.00 $270,214.90 FUND TYPE: CAPITAL PROJECTS 800 CONSTRUCTION $6,292.50 $0.00 $0.00 $6,292.50 $0.00 $6,292.50 400 LIBRARY CAPITAL PROJECTS $-2,835.54 $23,708.56 $20,607.00 $266.02 $0.00 $266.02 700 LIBRARY IMPROVEMENT $138,177.61 $100,000.00 $0.00 $238,177.61 $0.00 $238,177.61 RESERVE Total by Fund Type: $141,634.57 $123,708.56 $20,607.00 $244,736.13 $0.00 $244,736.13 FUND TYPE: AGENCY 200 PAYROLL $17,482.16 $179,767.77 $177,751.89 $19,498.04 $0.00 $19,498.04 Total by Fund Type: $17,482.16 $179,767.77 $177,751.89 $19,498.04 $0.00 $19,498.04

CASH UNITS ONLY PART 1 - STATEMENT OF RECEIPTS, DISBURSEMENTS, CASH BALANCES, AND INVESTMENT BALANCES Beginning Cash Ending Cash Funds Fund Balances 2009 2009 Fund Balances Investments Section I 01/01/2009 Receipts Disbursements 12/31/2009 at 12/31/2009 ID: 6-5-15 PAGE: 2 Total Cash and Investments at 12/31/2009 Subtotal All Funds: $1,113,644.69 $2,698,156.19 $2,606,658.38 $1,205,142.50 $0.00 $1,205,142.50 Section II Less: Investment Sales $0.00 Investment Purchases $0.00 Transfers In $355,503.78 Transfers Out $355,503.78 Net Receipts and Disbursements $2,342,652.41 $2,251,154.60

ID: 6-5-15 PAGE: 1 PART 2 - RECEIPTS Title Amount Fund: 100 GENERAL 100700 GENERAL PROPERTY TAXES $358,936.04 Total for: TAXES $358,936.04 100770 FINANCIAL INSTITUTION TAX INTERGOVERNMENTAL $153.00 100770 AUTO AND AIRCRAFT EXCISE TAX INTERGOVERNMENTAL $32,341.14 100770 COMMERCIAL VEHICLE EXCISE TAX INTERGOVERNMENTAL $655.73 100770 COUNTY OPTION INCOME TAX INTERGOVERNMENTAL $855,925.08 100715 TOWNSHIP CONTRACTS (LIBRARIES) $4,435.00 Total for: INTERGOVERNMENTAL $893,509.95 100740 COPY MACHINE CHARGES $2,130.88 100770 CHARGES FOR SERVICES-OTHER $22,543.05 Total for: CHARGES FOR SERVICES $24,673.93 100710 FINES AND FEES-OTHER $21,374.19 Total for: FINES, FORFEITURES, AND FEES $21,374.19 100711 INTEREST EARNED $2,340.89 100720 CONTRIBUTIONS AND DONATIONS $2,025.98 Total for: MISCELLANEOUS $4,366.87 700701 TRANSFER OF FUNDS-OTHER $177,751.89 100730 PLAC CARD SALES $120.00 Total for: OTHER FINANCING SOURCES $177,871.89 TOTAL RECEIPTS FOR 100 GENERAL $1,480,732.87 Fund: 600 GIFT 600701 FED. GRANTS-LSTA GRANTS $7,055.95 Total for: INTERGOVERNMENTAL $7,055.95 600701 CONTRIBUTIONS AND DONATIONS $3,500.00 Total for: MISCELLANEOUS $3,500.00 TOTAL RECEIPTS FOR 600 GIFT $10,555.95 Fund: 910 RAINY DAY 910700 COUNTY OPTION INCOME TAX INTERGOVERNMENTAL $132,692.75 Total for: INTERGOVERNMENTAL $132,692.75 TOTAL RECEIPTS FOR 910 RAINY DAY $132,692.75 Fund: 620 LEASE RENTAL PAYMENT 620710 GENERAL PROPERTY TAXES $710,416.41 Total for: TAXES $710,416.41 620710 FINANCIAL INSTITUTION TAX INTERGOVERNMENTAL $304.50 620710 AUTO AND AIRCRAFT EXCISE TAX INTERGOVERNMENTAL $58,671.41 620710 COMMERCIAL VEHICLE EXCISE TAX INTERGOVERNMENTAL $1,305.97

ID: 6-5-15 PAGE: 2 PART 2 - RECEIPTS Title Amount Total for: INTERGOVERNMENTAL $60,281.88 TOTAL RECEIPTS FOR 620 LEASE RENTAL PAYMENT $770,698.29 Fund: 400 LIBRARY CAPITAL PROJECTS 400710 GENERAL PROPERTY TAXES $21,863.31 Total for: TAXES $21,863.31 400710 FINANCIAL INSTITUTION TAX INTERGOVERNMENTAL $8.00 400710 AUTO AND AIRCRAFT EXCISE TAX INTERGOVERNMENTAL $1,802.95 400710 COMMERCIAL VEHICLE EXCISE TAX INTERGOVERNMENTAL $34.30 Total for: INTERGOVERNMENTAL $1,845.25 TOTAL RECEIPTS FOR 400 LIBRARY CAPITAL PROJECTS $23,708.56 Fund: 700 LIBRARY IMPROVEMENT RESERVE 700701 ADJUSTMENT $100,000.00 Total for: MISCELLANEOUS $100,000.00 TOTAL RECEIPTS FOR 700 LIBRARY IMPROVEMENT RESERVE $100,000.00 Fund: 200 PAYROLL 200602 MISCELLANEOUS REVENUE-OTHER $2,015.88 Total for: MISCELLANEOUS $2,015.88 200601 TRANSFER OF FUNDS-OTHER $177,751.89 Total for: OTHER FINANCING SOURCES $177,751.89 TOTAL RECEIPTS FOR 200 PAYROLL $179,767.77 Total Receipts: $2,698,156.19

PART 3 - DISBURSEMENTS ID: 6-5-15 PAGE: 1 Fund: 100 GENERAL PERSONAL SERVICES $849,773.79 SUPPLIES $42,940.96 OTHER SERVICES AND CHARGES $188,042.78 CAPITAL OUTLAY $362,916.81 TRANSFER OF FUNDS $177,751.89 TOTAL $1,621,426.23 Fund: 600 GIFT CAPITAL OUTLAY $59,873.26 TOTAL $59,873.26 Fund: 620 LEASE RENTAL PAYMENT CAPITAL OUTLAY $727,000.00 TOTAL $727,000.00 Fund: 400 LIBRARY CAPITAL PROJECTS CAPITAL OUTLAY $20,607.00 TOTAL $20,607.00 Fund: 200 PAYROLL TRANSFER OF FUNDS $177,751.89 TOTAL $177,751.89 TOTAL DISBURSEMENTS: $2,606,658.38

ID: 6-5-15 PART 4 - CASH AND INVESTMENTS PAGE: 1 CASH Purchase Date Fund Name Description Serial No./Acct. No. Investment Balance, Jan 1 Maturity Date Interest Rate Purchase Cost KEYBANK CHECKING 359681074480 $1,205,142.50 Total CASH: $1,205,142.50 Total Cash and Investments: $1,205,142.50

ID: 6-5-15 PAGE: 1 PART 5 - INDEBTEDNESS OUTSTANDING 1-1- (BEGINNING YEAR) PRINCIPAL ISSUED DURING YEAR PRINCIPAL RETIRED DURING YEAR OUTSTANDING 12-31- (ENDING YEAR) INTEREST PAID DURING (FULL YEAR) PART 6 - INTERGOVERNMENTAL EXPENDITURES OF THE EXPENDITURES REPORTED IN PART 3, HOW MUCH WAS PAID TO OTHER GOVERNMENTAL UNITS FOR: $0.00 TOTAL PAID TO LOCAL AND STATE GOVERNMENTS $0.00

PART 7 - STATEMENT OF FEDERAL GRANT RECEIPTS, DISBURSEMENTS AND BALANCES ID: PAGE: 6-5-15 1 CFDA Number Federal Title Agency Award Amount Fund Title Receipts Disbursements

PART 8 - STATEMENT OF STATE GRANT RECEIPTS, DISBURSEMENTS AND BALANCES ID: PAGE: 6-5-15 1 Grant Number Project Name State Agency Award Amount Fund Title Receipts Disbursements

ID: 6-5-15 PART 9 - REPORT ON CAPITAL ASSETS PAGE: 1 BALANCE, JANUARY 1 ADDITIONS: LAND INFRASTRUCTURE BUILDINGS IMPROVEMENTS OTHER THAN BUILDINGS MACHINERY AND EQUIPMENT CONSTRUCTION IN PROGRESS TOTAL ADDITIONS REDUCTIONS: LAND INFRASTRUCTURE BUILDINGS IMPROVEMENTS OTHER THAN BUILDINGS MACHINERY AND EQUIPMENT CONSTRUCTION IN PROGRESS TOTAL REDUCTIONS BALANCE, DECEMBER 31

ID: 6-5-15 PART 10 - FINANCIAL ASSISTANCE TO NONGOVERNMENTAL ENTITIES PAGE: 1 Federal ID Name Address County of Operation Name of Operating Officer Phone Number Description of Funding Amount