Borough of Somerville

Exhibits		Page
	Sewer Utility Fund (cont’d.)
D-21	Schedule of Deferred Reserve for Amortization - Sewer Utility Capital Fund	114
D-22	Schedule of Accrued Interest on Bonds and Notes - Sewer Utility Operating Fund	115
D-23	Schedule of General Serial Bonds - Sewer Utility Capital Fund	116
D-24	Schedule of Reserve for Payment of Debt Service - Sewer Utility Capital Fund	117
D-25	Schedule of Bonds and Notes Authorized but not Issued – Sewer Utility Capital Fund	118
	Parking Utility Fund	119
E-4	Schedule of Parking Utility Cash - Treasurer	120
E-5	Analysis of Parking Utility Capital Cash	121
E-6	Schedule of 2020 Appropriation Reserves	122
E-7	Schedule of Parking Utility Accounts Payable	123
E-8	Schedule of Fixed Capital Authorized and Uncompleted - Parking Utility Capital Fund	124
E-9	Schedule of Improvement Authorizations - Parking Utility Capital Fund	125
E-10	Schedule of Deferred Reserve for Amortization - Parking Utility Capital Fund	126
	Public Assistance Trust Fund	127
F-1	Schedule of Due to/from Trust Other Fund	128
F-2	Schedule of Reserve for Public Assistance	128
PART III	Single Audit Section	129
	Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards	130
	Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance	132
Sch. A	Schedule of Expenditures of Federal Awards - Year Ended December 31, 2021	135
	Notes to Schedule of Expenditures of Federal Awards	136
Sch. C	Schedule of Findings and Questioned Costs - Year Ended December 31, 2021	137
Sch. D	Summary Schedule of Prior Year Findings - Year Ended December 31, 2021	139

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