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Annual Reports 2020: 14 Capital Disbursements

Part 14 Guide to Line!

14.1-14.7 PROJECT EXPENDITURES

14.1 Construction

Record payments to contractors for construction costs pursuant to contract including change orders. Include:

  • general construction
  • heating and ventilating
  • plumbing
  • electrical,
  • etc.

14.2 Incidental Construction

  • Architects' Commissions and Expenses - payments of architects' commissions and other expenses of the architect. Record clerk of the work's expenses when employed and paid by the architect.
  • Site Acquisition - costs of site acquisition including options, demolition of existing structures and other expense of preparation of the site
  • Furniture and Equipment - capital project expenditures for furniture and other equipment
  • Other Incidental Costs - advertising costs, bond and note issue expense (Printing, travel, etc.) watchmen, clerk of the works (unless paid by the architect), legal services, surveying, site improvement, utility system, etc.

14.3-14.6 OTHER DISBURSEMENTS

14.3 Purchase of Buildings - record cost of acquiring an existing building

14.4 Interest - record payments from capital fund monies of interest charges on notes

14.5 Collection Expenditures - record capital project expenditures for books, films, serials, etc.

 

14.8 Transfer to Operating Fund

  • Record funds transferred from Capital Fund into Operating Fund. (Must be same as question 11.22, Transfer from Capital Fund, Operating Fund receipts).

14.9 Non-Project Expenditures

Record all non-project expenditures including:

  • Amounts paid to redeem bond anticipation notes and revenue anticipation notes;
  • repayment of advances from the operating fund;
  • the cost price of investments purchased 
  • any other non-projected costs.

14.10 Total Cash Disbursements and Transfers

14.11 Balance in Capital Fund - Ending Balance for the Fiscal Year ending 2020.

14.12 Total Cash Disbursements and Balance - Sum of questions 14.10 and 14.11 (Must equal question 13.13 Capital Fund Receipts)