Annual Reports 2023: 13 Capital Receipts

Part 13 Capital Fund Receipts is to be completed by libraries who have a Capital Fund, who have answered YES to question 12.46.

New York State Construction Grant funds must be reported in 13.4.

13.1 - 13.3 REVENUES FROM LOCAL SOURCES

13.1 Record Revenues from Local Government Sources

13.2 All Other Revenues from Local Sources

Record all revenues to the Capital Fund from all other local sourcers including but not limited to:

• Interest and Earnings - interest earned on cash in time deposits and temporary investments. Record gain on sale of temporary investments.
• Gifts and Donations - Record any gifts or donations made to the Capital Fund
• Premiums and Accrued Interest on Borrowings - amount paid by purchaser over and aboce the face value of obligations issued and/or interest accrued between the date of the isse and the date of receipt of the proceeds.
• Financing from Other Local Sources - funds received from any local source not listed above

STATE AID FOR CAPITAL PROJECTS

13.4 State Aid Received for Construction

• NYS Construction Grant
• DASNY Grant (NYS aid, specifically received for construction)

FEDERAL AID FOR CAPITAL PROJECTS

13.7 Total Federal Aid - Record federal governmental funds, including federal funds distributed by the state of locality, and grants and aid received by the library for the purpose of major capital expenditures.

INTERFUND REVENUE

13.8 Transfer from Operating Fund - Record funds transferred from Operating Fund (same as question 12.26, Operating Fund Disbursements)

13.10 Non-Revenue Receipts - Record all non-revenue receipts including:

• Advance from Other funds - temporary advances from Operating Fund monies not paid back as of the end of the fiscal year
• Sale of Investments - the cost price upon the sale of investments. Any excess realized or loss sustained will be reflected in question 13.2
• Obligation Issue - Serial Bonds - par value of serial bonds sold
• Installment Bonds - par value of installment bonds sold
• Bond Anticipation Notes - the amount of notes issue in anticipation of the sale of bonds
• Capital Notes - Par value of capital notes sold
• Revenue Anticipation Notes - amount of note issue on revenue anticipation

13.12 Balance in Capital Fund

Beginning Balance for Fiscal Year Ending 202 - MUST be the same figure reported in question 14.11 in Part 14, Capital Fund Disbursements, Balance at the End of the Fiscal Year ending 2019 Annual Report unless the fiscal year has changed.