Borough of Somerville - Table of Contents

BOROUGH OF SOMERVILLE

TABLE OF CONTENTS

Exhibits		Page
	Sewer Utility Fund (cont’d.)
D-21	Schedule of Accrued Interest on Bonds and Notes - Sewer Utility Operating Fund	107
D-22	Schedule of General Serial Bonds - Sewer Utility Capital Fund	108
D-23	Schedule of Bonds and Notes Authorized but not Issued – Sewer Utility Capital Fund	109
	Parking Utility Fund
E-4	Schedule of Parking Utility Cash - Treasurer	110
E-5	Analysis of Parking Utility Capital Cash	111
E-6	Schedule of 2021 Appropriation Reserves	112
E-7	Schedule of Parking Utility Accounts Payable	113
E-8	Schedule of Fixed Capital Authorized and Uncompleted - Parking Utility Capital Fund	114
E-9	Schedule of Improvement Authorizations - Parking Utility Capital Fund	115
E-10	Schedule of Deferred Reserve for Amortization - Parking Utility Capital Fund	116
E-11	Schedule of Capital Improvement Fund - Parking Utility Capital Fund	117
	Public Assistance Trust Fund
F-1	Schedule of Due to/from Trust Other Fund	118
F-2	Schedule of Reserve for Public Assistance	118
PART III	Single Audit Section
	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	119
	Report on Compliance for Each Major Federal and State Program and Report on Internal Control Over Compliance Required by the Uniform Guidance and NJ OMB Circular 15-08	121
Sch. A	Schedule of Expenditures of Federal Awards - Year Ended December 31, 2022	124
Sch. B	Schedule of Expenditures of State Financial Assistance – Year Ended December 31, 2022	125
	Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance	126
Sch. C	Schedule of Findings and Questioned Costs - Year Ended December 31, 2022	127
Sch. D	Summary Schedule of Prior Year Findings - Year Ended December 31, 2022	130