Annual report of the Town of Hampton, New Hampshire

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HAMPTON BEACH VILLAGE DISTRICT COMBINED STATEMENT OF CASH FLOW DECEMBER 31, 1991 Capital General Projects Fund Ross Fund Fund Total Excess of Revenue and Other Sources Over (Under) Expenditures and Other Sources Adjustments to Reconcile Excess of Revenue and Other Sources Over (Under) Expenditures and Other Sources to Net Cash From Operations: Change in Assets & Liabilities: Accounts receivable Accounts payable ($29,594.73) $ 37.03 9,635.42 368.15 $ 450.99 ($29,106.71) 9,635.42 368.15 Net Increase (Decrease) in Cash Cash, Beginning of Year ( 19,591.16) 58,251.35 37.03 707.45 450.99 ( 19,103.14) 6,563.05 65,521.85 Cash, End of Year $38,660.19 $744.48 $7,014.04 $46,418.71 The accompanying notes are an integral part of these financial statements. 102 -10-
HAMPTON BEACH VILLAGE DISTRICT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1991 L. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of the Hampton Beach Village District conform to generally accepted accounting principles for local governmental units except as indicated hereinafter. The following is a summary of significant accounting policies. Basis of Accounting; The accrual basis is used for all fiduciary funds. Governmental funds utilize the modified basis whereby revenues are recorded when measurable and available. Expenditures are recorded when the liability is incurred (accrual basis) except: A. Disbursements for inventory items (materials and supplies) are considered expenditures at the time of purchase. B. Prepaid expenses are not normally recorded. Property, Plant and Equipment Property, plant and equipment acquired or constructed for general government services are recorded as expenditures in the fund making the expenditure. Funds used to acquire general fixed assets and/or debt service payments on borrowing in connection therewith are accounted for as expenditures in the year payments are made. This represents a departure from generally accepted accounting principles which require that general fixed assets be capitalized and accounted for in a separate fixed assets group of accounts. Types and Purposes of Funds A. General funds are intended to provide recurring general services. They are controlled by a budget approved by the voters. Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities. Designated Fund Balances The reserved fund balance designated for subsequent years expenditures represents the following: Ross Fund $744.48 -11- 103
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Town of Hampton 354th Annual Report
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The 1991 Hampton Annual Report is d
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TABLE OF CONTENTS Officials.......
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HAMPTON TOWN OFFICERS/1991 Moderato
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Alternates: David A. Weber 1992 She
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Town Bookkeeper Jan C. LaPlante Tow
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ARTICLE 2: Are you in favor of the
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"Bed and Breakfast: A dwelling in w
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To see if the Town will vote to ame
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ARTICLE 25: Are you in favor of the
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ment of a Fire Department sedan; to
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Ouellette. The motion for reconside
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Nutrition Program's meals services
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as may be available for the constru
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paragraph to begin "To see if the T
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C. In any year that the full amount
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APPENDIX We, the undersigned legal
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BOARD OF SELECTMEN ANNUAL REPORT As
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After the Special Town meeting in O
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damage to homes from NorEast Lane t
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needed during the peak hours of bot
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Motor Cycle Violations 22 One Way V
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Hospital Matters-Sick/Injured Trans
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REPORT OF THE FIRE DEPARTMENT 41 Fu
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ANNUAL REPORT DEPARTMENT OF PUBLIC
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HamDton Recreation "gpFarks The Ham
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1991 CEMETERY TRUSTEES ANNUAL REPOR
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1991 ASSESSOR'S ANNUAL REPORT First
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shows that of the total increase (2
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TAX COLLECTOR'S REPORT In 1991 this
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Summary of Tax Sales/Tax Lien Accou
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Christening September 28, 1991 SSN
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TRUSTEES OF THE TRUST FUNDS A total
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1 CO! CM COi 0CT. VO t— lf\t— o
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ANNUAL REPORT BUILDING INSPECTION D
Page 73 and 74: HAMPTON PLANNING BOARD In 1 991 the
Page 75 and 76: HAMPTON CONSERVATION COMMISSION ANN
Page 77 and 78: HAMPTON HIGHWAY SAFETY COMMITTEE AN
Page 79 and 80: : AMERICAN LEGION HAMPTON POST 35 T
Page 81 and 82: CHILDREN BORN TO HAMPTON RESIDENTS
Page 83 and 84: Caela Lyn Franklin 09-27-91 Mary Au
Page 85 and 86: Richard N. DeCost Henrietta Ann Dau
Page 87 and 88: Theodore P. Vassallo, Jr Janet Eliz
Page 89 and 90: James J. Dunlap Janet Starr Todd Ke
Page 91 and 92: DEATHS OF HAMPTON RESIDENTS - 1991
Page 93 and 94: 1992 WARRANT AND BUDGET TOWN OF HAM
Page 95 and 96: " TOWN OF HAMPTON STATE OF NEW HAMP
Page 97 and 98: ARTICLE 8 To see if the Town will v
Page 99 and 100: ARTICLE 21 To see if the Town will
Page 101 and 102: Amend by adding after "Sec. 2:104 P
Page 103 and 104: ARTICLE 37 To see if the Town of Ha
Page 105 and 106: . Mechanical Protection Device: An
Page 107 and 108: ARTICLE 47 To transact any other bu
Page 109 and 110: nnn 4 8nn Acct. No. PURPOSES OF APP
Page 111 and 112: Acct. No. TAXES 3120 Land Use Chang
Page 113 and 114: HAMPTON BEACH VILLAGE DISTRICT HAMP
Page 115 and 116: Bigelow & Company Certified Public
Page 117 and 118: Bigelow & Company Certified Public
Page 119 and 120: HAMPTON BEACH VILLAGE DISTRICT COMB
Page 121 and 122: HAMPTON BEACH VIUAGE DISTRICT DESIG
Page 123: HAMPTON BEACH VILLAGE DISTRICT SUPP
Page 127 and 128: SCHEDULE OF TOWN BUILDINGS Municipa
Page 129 and 130: TOWN OF HAMPTON TABLE OF CONTENTS D
Page 131 and 132: PXocLzi Jc & Sanderson I*irof:ess±
Page 133 and 134: GENERAL PURPOSE FINANCIAL STATEMENT
Page 135 and 136: A (1) Fiduciary Account Totals Fund
Page 137 and 138: A (2) Fiduciary Fund Types Trust an
Page 139 and 140: Fiduciary Fund Type Expendable Trus
Page 141 and 142: Special Revenue Funds Variance Favo
Page 143 and 144: EXHIBIT E TOWN OF HAMPTON Statement
Page 145 and 146: TOWN OF HAMPTON NOTES TO THE FINANC
Page 155 and 156: TOUN OF HAMPTON NOTES TO THE FINANC
Page 161 and 162: COMBINING AND INDIVIDUAL FUND FINAN
Page 163 and 164: EXHIBIT A-l (Continued) TOWN OF HAM
Page 165 and 166: A-2 (1) (Over) Expenditures Encumbe
Page 167 and 168: A-2 (2) (Over) Expenditures Encumbe
Page 169 and 170: THIS PAGE LEFT BLANK INTENTIONALLY
Page 171 and 172: B-l 350th Anniversary Committee Nee
Page 173 and 174: B-2 350th Anniversary Committee Nee
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EXHIBIT B-4 TOWN OF HAMPTON Special
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EXHIBIT B-10 TOM OF HAMPTON Special
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C-l Totals Agency December 31, Dece
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SINGLE AUDIT ACT INDEPENDENT AUDITO
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Town of Hampton Single Audit Combin
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Plodzik & Sanderson Professional As
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?lodzik & Sanderson Professioanal A
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ed (Deferred) Expenditures Accrued
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SCHEDULE 1 TOWN OF HAMPTON Statemen
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Income Balance of Balance Balance P
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Plodzik & Sanderson Professional As
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TOWN OF HAMPTON NEW HAMPSHIRE \ COM
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RESIDENTIAL RUBBISH COLLECTION SCHE
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Annual report of the Town of Hampton, New Hampshire

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