Board of Finance Budget Hearing Agenda (linked)

Ey22
BUDGET REQUEST
SECT COUNCIL
OF
GOVERNMENTS


SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
5 Connecticut Avenue, Norwich, Connecticut 06360
(860) $89-2324/Fax: (860) 889-1222/Email: office@seccog.org
December 21, 2020
Mr. Rob Brule, First Selectman
Town of Waterford
15 Rope Ferry Road
Waterford, CT 06385
Dear Mr. Brule:
Subject: SCCOG Municipal Dues
At its meeting on December 16", the Southeastern Connecticut Council of Governments
adopted a schedule of municipal dues for FY 2021-2022. The municipal dues are based on a rate
of $0.55 per capita, using 2010 U.S. Census population data. Based on these actions, the
membership dues for the Council for FY 2021-22 from Waterford are $10,734.
Iam enclosing for your information copies of the Council’s schedule of municipal dues
and the FY 2021-2022 budget. We have previously provided you a copy of the adopted work
program for FY 2022, and the Council’s annual report for 2020. Should you need additional
copies of these, or have any questions, please feel free to contact me.
I look forward to working with you on important regional matters during the year ahead.
Sincerely, 3
es 8. Butler, AICP
cutive Director
JSB/wl
Enclosures
Member Municipalities: Bozrah * Colchester * East Lyme * Franklin * Griswold * Borough of Jewett City * City of Groton * Town of
Groton * Lebanon * Ledyard * Lisbon * Montville * New London * North Stonington * Norwich * Preston *
Salem * Sprague * Stonington * Stonington Borough * Waterford * Windham
Ff language assistance is needed, please contact SCCOG at 860-889-2324, office@seccog.org
Si necesita asistencia lingiiistica, por favor comuniquese a 860-889-2324, office@seccog.org.
MREBZ I AD , WRB 860-889-2324 LR BFMHE office@seccog.org.


TOWN OF WATERFORD
15 Rope Ferry Road
Waterford, CT 06385
860-442-0553
SOCIAL SERVICES GRANT FUNDING REQUEST
ORGANIZATION NAME: Southeastern CT Council of Governments
REQUEST DATE (FISCAL YEAR): 2021 - 2022
REQUESTED AMOUNT: $10,734.00
BENEFIT STATEMENT (Describe how these funds will be used)
The Southeastern Connecticut Council of Governments is composed of the 22
municipalities in the region. The requested municipal dues reflects 12% of
the SCCOG's total budget, and helps support the regional services, coordination,
and programs that the SCCOG's staff provides the municipal members.
Per Town of Waterford Budget Guidelines: please attach a certified audit report of all funds
appropriated during the last completed fiscal year to your funding request.
DECLARATION
|, the requester, understand that | am requesting public funds from the Town of Waterford,
| declare that this request does not pose any potential conflict with the Town of Waterford
and | will provide any documentation requested by the Town of Waterford to authorize
funding this request or review the appropriateness of the request.
der M & Wordle 12/21/2020
Signature ke) Butler, Executive Director Date


a
TABLE 5
SCHEDULE OF MUNICIPAL CONTRIBUTIONS
1 JULY 2021 - 30 JUNE 2022
Southeastern Connecticut Council of Governments
Adopted: December 16, 2020
Bozrah $1,445
Colchester 58,837
East Lyme $10,537
Franklin $1,057
Griswold $4,655
Groton City $5,714
Groton Town $16,349
Jewett City $1,918
Lebanon : $4,019
Ledyard $8,278
Lisbon $2,386
Montville $10,764
New London $15,191
North Stonington $2,913
Norwich $22,271
Preston $2,599
Salem $2,283
Sprague $1,641
Stonington Borough $511
Stonington Town $9,689
Waterford $10,734
Windham $13,897
TOTAL $157,688
Note: Based on a per capita contribution of $0.55, using municipal population figures from the 2010 Census.
(The proposed per capita contribution was increased by 5¢ in FY 2013. The rate of $.50 had remained
the same for the prior six fiscal years)


_
PROPOSED OPERATING BUDGET, 1 July 2021 - 30 June 2022
Southeastern Connecticut Council of Governments
Adopted: December 16, 2020
Adopted
Salaries
FY 2022
$660,426
Computer Services
FICA, Insurance, Retirement $263,628
Subtotal: $924,054
$3,500
Office Maintenance/Utilities
Professional Services (general) $500
Pianning Consultant, Lisbon $60,000
Planning Consultant, Sprague $11,000
Property Survey Index Consult. (online Hosting only) $14,000
IDEMHS Financial Consultant $25,500
JLUS Consultant $108,500
Transportation Engineering Consultant $100,000
Hazard Mitigation Plan Consultant $100,000
Subtotal: $423,000
$36,000
Supplies
$7,000
Municipal Dues ]
Equipment, Rental/Maintenance $7,000
Equipment, Miscellaneous $500
Equipment, Capital (incl. computers & software) $7,000
Phones, Mail, Internet $8,000
Insurance, Bond $15,500
Printing $200
Travel 
$5,000
Conference Expenses $3,000
Staff Expenses $1,000
Books, Subscriptions, Dues $5,000
Audit, Accounting, Legal $35,000
Advertising $500
Capital Fund $0
Subtotal: $130,700
Grand Total: 
$1,477,754
Unallocated/Return to Reserve:
$235,364
$157, ‘688
OPM Grant (Regional Services Grant) $350,000
EDA CARES Act Funding $160,000
CTDOT Planning Grant $545,930
CTDOT FY 2016 PL Carryover $100,000
LOTCIP 
$25,000
Technical Assistance Contracts $129,000
DEMHS (FY 18) Regional Collaboration Grant $0
DEMHS (FY 19) Regional Collaboration Grant $12,000
DEMHS (FY20) Regional Collaboration Grant $12,000
DEMHS (FY21) Regional Collaboration Grant $5,000
DEMHS (FY19) EMPG HazMat Grant $0
IDEMHS (FY20) EMPG HazMat Grant $1,500
FEMA BRIC Hazard Mitigation Plan Grant $100,000
ECCD Regional Stormwater Collaborative Grant $0
DOD JLUS Grant $110,000
SECHA $14,000
Council Reserve $0
Other $0
Investment Income $0
GRAND TOTAL: 
$1,722,118


Kimberly Allen
From: James Butler <jbutler@seccog.org>
Sent: Wednesday, January 13, 2021 11:54 AM
To: Kimberly Allen
Subject: RE: FY22 Funding Request
James S. Butler, AICP
Executive Director
Southeastern CT Council of Governments
860-889-2324
From: Kimberly Allen [mailto:kallen@waterfordct.org]
Sent: Wednesday, January 13, 2021 10:47 AM
To: James Butler <jbutler@seccog.org>
Subject: FY22 Funding Request
di Jim,
| am gathering additional information for the next round of budget hearings conducted by the Board of Selectmen.
If available, could you please me a copy of your current year’s expenditures to date (7/1/20-6/30/21) to include with
your packet.
Thank you.
Kimberly Allen
Finance Director
Town of Waterford
15 Rope Ferry Road
Waterford, CT 06385
kallen@waterfordct.org
860.444.5840 (direct)
860.440.0579 (fax)
@ Waterford
CONNECTICUT
PRIVILEGED AND CONFIDENTIAL: This communication, including attachments, is for the exclusive use of addressee and
may contain proprietary, confidential or privileged information. If you are not the intended recipient, any use, copying,
disclosure, dissemination or distribution is strictly prohibited. If you're not the intended recipient, please notify the
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1


—~
-
SOUTHEASTERN
CONNECTICUT COUNCIL OF
GOVERNMENTS
BASIC FINANCIAL STATEMENTS
AS OF JUNE 30, 2020
TOGETHER WITH
INDEPENDENT AUDITORS’ REPORT,
REQUIRED SUPPLEMENTARY
INFORMATION,
OTHER SUPPLEMENTARY INFORMATION,
FEDERAL SINGLE AUDIT REPORTS,
STATE SINGLE AUDIT REPORTS,
AND OTHER REPORT
HOYT
FILIPPETTI &
MALAGHAN LLC
CERTIFIED PUBLIC ACCOUNTANTS

SOUTHEASTERN CONNECTICUT COUNCIL
OF GOVERNMENTS
TABLE OF CONTENTS
JUNE 30, 2020
Page
INDEPENDENT AUDITORS’ REPORT 1
MANAGEMENT’S DISCUSSION AND ANALYSIS 4-10
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position 11
Statement of Activities 12
Fund Financial Statements
Balance Sheet — Governmental Funds 13
Reconciliation of Governmental Funds Balance Sheet to the
Government-Wide Statement of Net Position —- Governmental Activities 14
Statement of Revenues, Expenditures, and Changes in
Fund Balances — Governmental Funds 15
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of the Governmental Funds to the
Statement of Activities 16
Statement of Net Position — Fiduciary Fund 17
Notes to Financial Statements 18-36
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule — General Fund and Selected Special Revenue Funds 37
Schedule of SCCOG’s Proportionate Share of the Net Pension Liability
Connecticut Municipal Employees Retirement System 38
Schedule of Employer Contributions
Connecticut Municipal Employees Retirement System 39
OTHER SUPPLEMENTARY INFORMATION
Combining Balance Sheet — Nonmajor Funds 40
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances — Nonmajor Funds 4l

SOUTHEASTERN CONNECTICUT COUNCIL
OF GOVERNMENTS
TABLE OF CONTENTS
( JUNE 30, 2020
OTHER SUPPLEMENTARY INFORMATION (Continued)
Statement of Changes in Assets and Liabilities - Agency Fund
Financial Summary for the Southeastern Connecticut Housing Alliance -Agency Fund
Financial Summary for the State of Connecticut
Department of Transportation
FEDERAL SINGLE AUDIT REPORTS
Federal Internal Control and Compliance Reports
Independent Auditors’ 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
C Independent Auditors’ Report on Compliance for Each Major Program;
Report on Internal Control over Compliance; and Report on the Schedule
of Expenditures of Federal Awards Required by the Uniform Guidance
Schedule of Expenditures of Federal Awards
Schedule of Expenditures of Federal Awards
Note to Schedule of Expenditures of Federal Awards
Schedule of Federal Findings and Questioned Costs
Summary Schedule of the Status of Prior Federal Audit Findings
STATE SINGLE AUDIT REPORTS
State Internal Control and Compliance Reports
Independent Auditors’ 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
Independent Auditors’ Report on Compliance for Each Major State Program;
Report on Internal Control over Compliance; and Report on the Schedule of
Expenditures of State Financial Assistance Required by the State Single Audit Act
42
43
44
45
47
50
51
52
54
55
57

SOUTHEASTERN CONNECTICUT COUNCIL
OF GOVERNMENTS
TABLE OF CONTENTS
JUNE 30, 2020
STATE SINGLE AUDIT REPORTS (Continued)
Schedule of Expenditures of State Financial Assistance
Schedule of Expenditures of State Financial Assistance
Note to Schedule of Expenditures of State Financial Assistance
Schedule of State Findings and Questioned Costs
Summary Schedule of the Status of Prior State Audit Findings
OTHER REPORT
Independent Auditors’ Report on the Schedule of Indirect Costs and Overhead
Rate Calculation
Schedule of Indirect Costs and Overhead Rate Calculation
Notes to the Schedule of Indirect Costs and Overhead Rate Calculation
60
61
62
65
66
ae
69

INDEPENDENT AUDITORS’ REPORT

Susan K. Jones, CPA
INDEPENDENT AUDITORS’ REPORT
To the Board of Directors of
Southeastern Connecticut Council of Governments
Norwich, Connecticut
REPORT ON THE FINANCTAL STATEMENTS
We have audited the accompanying financial statements of the governmental activities, each major fund, and
the aggregate remaining fund information of the Southeastern Connecticut Council of Governments (SCCOG),
as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively
comprise SCCOG’s basic financial statements as listed in the table of contents.
MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes the
design, implementation, and maintenance of internal control relevant to the preparation and fair presentation
of financial statements that are free from material misstatement, whether due to fraud or error.
AUDITORS’ RESPONSIBILITY
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessments, the auditors consider internal control relevant to the entity’s preparation and fair presentation
of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we
express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and
the reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
HOYT Richard M. Hoyt, Jr., CPA PFS Jason E. Cote, CPA
-1-
1041 Poquonnock Road e Groton, CT e 06340 e T: 860-536-9685 e F: 860-536-9684 e office@mysticcpa.com
FILIPPETTI & Paul R. Filippetti, CPA Dipti J. Shah, CPA
= AL AG Hy AN Le Terence J. Malaghan, CPA Fiona J. LaFountain, CPA
K. Elise vonHousen, CPA Stephanie F. Brown, CPA

OPINIONS
In our opinion, the financial statements, referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate remaining
fund information of SCCOG as of June 30, 2020, and the respective changes in financial position for the
year then ended in accordance with accounting principles generally accepted in the United States of
America.
OTHER MATTERS
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis on pages 4 - 10, the budgetary comparison information on page 37, and the
pension schedules on pages 38 - 39 be presented to supplement the basic financial statements. Such
information, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an opinion
or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise SCCOG’s basic financial statements. The combining and individual nonmajor fund financial
statements and supplemental schedules, the schedule of expenditures of federal awards and schedule of
expenditures of state financial assistance, as required by Office Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards and the State Single Audit Act, respectively, are presented for purposes of additional analysis and
not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and supplemental schedules, the schedule
of expenditures of federal awards, as required by the Uniform Guidance, and the schedule of state financial
assistance, as required by the State of Connecticut Single Audit Act, are the responsibility of management
and were derived from and relate directly to the underlying accounting and other records used to prepare the
basic financial statements. Such information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare the
basic financial statements or to the basic financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our opinion, the
combining and individual nonmajor fund financial statements and supplemental schedules, the schedule of
expenditures of federal awards, as required by the Uniform Guidance, and the schedule of state financial
assistance, as required by the State of Connecticut Single Audit Act, are fairly stated in all material respects,
in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated November 23, 2020,
on our consideration of SCCOG’s internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose
of that report is solely to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of SCCOG’s
internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering SCCOG’s internal control
over financial reporting and compliance.
Hout, Filiguerts V Melaghan, LLC
Groton, Connecticut
November 23, 2020

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT?’S DISCUSSION AND ANALYSIS
JUNE 30, 2020
As management of the Southeastern Connecticut Council of Governments, (SCCOG), we offer readers of
the financial statements this narrative overview and analysis of the financial activities of the SCCOG for
the fiscal year ended June 30, 2020. We encourage readers to consider the information presented here along
with the SCCOG’s basic financial statements.
FINANCIAL HIGHLIGHTS
e The assets and deferred outflows of resources of the SCCOG exceeded its liabilities and deferred
inflows of resources at the close of the most recent fiscal year by $514,213 (net position). Of this
amount, $271,300 (unrestricted net position) may be used to meet the SCCOG’s ongoing
obligations.
e¢ The SCCOG?’s total net position decreased by $113,897. This decrease is mostly the result of
increases in the liability for compensated absences and the additional costs incurred for the New
London Joint Land Use, Regional Election Monitors, and Regional Online Property Survey Index
projects which were funded by SCCOG itself without grant assistance.
¢ As of the close of the current fiscal year, the SCCOG’s governmental funds reported combined
ending fund balances of $607,388, an increase of $96,669 in comparison with the prior year. The
total fund balance available for spending at the SCCOG’s discretion (unassigned fund balance) was
$582,834, while $24,554 was considered nonspendable.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the SCCOG’s basic financial
statements. The SCCOG’s basic financial statements comprise three components: 1) government-wide
financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also
contains other supplementary information in addition to the basic financial statements themselves.
Basis of Presentation
The SCCOG is considered a single-program governmental organization for financial reporting purposes.
Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements — and
Management's Discussion and Analysis — for State and Local Governments requires the presentation of
government-wide financial statements and fund financial statements. The government-wide financial
statements consist of the statement of net position and the statement of activities, while the governmental fund
financial statements consist of the governmental funds balance sheet and the governmental funds statement
of revenues, expenditures, and changes in fund balances. The SCCOG has no business-type activities. Rather
than presenting government-wide financial statements along with separate governmental fund financial
statements, SCCOG has chosen to combine the two types of financial statements as permitted by GASB
Statement No. 34. Accordingly, the accompanying financial statements of the SCCOG consist of the
governmental funds balance sheet/statement of net position and the governmental funds statement of
revenues, expenditures and changes in fund balances/statement of activities.
Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of
SCCOG’s finances, in a manner similar to a private-sector business.

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT?’S DISCUSSION AND ANALYSIS
JUNE 30, 2020
OVERVIEW OF THE FINANCIAL STATEMENTS (Continued)
Government-wide Financial Statements (Continued)
The statement of net position presents information on all of the SCCOG’s assets and liabilities, with the
difference between the two reported as net position. Over time, increases or decreases in net position may
serve as a useful indicator of whether the financial position of the SCCOG is improving or deteriorating.
The statement of activities presents information showing how the SCCOG’s net position changed during the
most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to
the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported
in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected
member town assessments and earned but unused vacation leave).
The government-wide financial statements display information about the SCCOG’s governmental
activities, which consists of regional planning. The SCCOG does not have any business-type activities.
The government-wide financial statements include only the SCCOG because there are no legally separate
organizations for which the SCCOG is legally accountable.
The government-wide financial statements can be found on pages 11 and 12 of this report.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The SCCOG uses fund accounting to ensure and
demonstrate compliance with finance-related legal requirements. All of the funds of the SCCOG are
classified as governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental
activities in the government-wide financial statements. However, unlike the government-wide financial
statements, governmental fund financial statements focus on near-term inflows and outflows of spendable
resources, as well as on balances of spendable resources available at the end of the fiscal year. Such
information may be useful in evaluating the SCCOG’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements,
it is useful to compare the information presented for governmental funds with similar information presented
for governmental activities in the government-wide financial statements. By doing so, readers may better
understand the long-term impact of SCCOG’s near-term financing decisions. Both the governmental fund
balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances
provide a reconciliation to facilitate this comparison between governmental funds and governmental
activities.
~

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT?’S DISCUSSION AND ANALYSIS
JUNE 30, 2020
OVERVIEW OF THE FINANCIAL STATEMENTS (Continued)
Fund Financial Statements (Continued)
Governmental Funds (Continued)
The SCCOG maintains 23 individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and
changes in fund balances for the General fund, DOT Regional Transportation Planning Agreement Number
5.09-06(17) fund, DOT Regional Transportation Planning Agreement Number 5.09-06(17) fund, DOT
Regional Transportation Planning Agreement Number 5.09-06(17), New London Joint Land Use Study
HQ0005 1810045 fund, the DEMHS Direct Service Programs fund, the OPM Regional Service Grant RSG-
020-08 fund, the Local Transportation Capital Improvement Program fund, and the DOT Thames River
Water Taxi Grant fund, all of which are considered to be major funds. Data from the other 14 governmental
funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor
governmental funds is provided in the form of combining statements elsewhere in this report.
The basic governmental fund financial statements can be found on pages 13 and 15 of this report.
Fiduciary Funds
The SCCOG holds funds for the Southeastern Connecticut Housing Alliance in a custodial capacity.
Receipts and expenditures of that fund are entirely for the benefit of that entity.
Notes to the Financial Statements
The notes to the financial statements provide additional information that is essential to a full understanding
of the data provided in the government-wide and fund financial statements. The notes to the financial
statements can be found on pages 18 - 36 of this report.
Other Information
In addition to the basic financial statements and accompanying notes, this report also contains required
supplementary information other than this management’s discussion and analysis that can be found on
pages 37 - 39 of this report.
Combining fund statements and other supplementary information can be found on pages 40 - 44 of this
report.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Over time, net position may serve as one measure of a government’s financial position. The net position
of the SCCOG totaled $514,213 and is summarized as follows:

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2020
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)
Net Position (Continued)
Governmental Activities Increase
2020 2019 (Decrease)
Current and other assets $ 1,003,508 $ 985,718 $ 17,790
Capital assets, net 242,913 259,378 (16,465)
Deferred outflows of resources 374,519 497,291 (122,772)
Total assets and deferred outflows
of resources $ 1,620,940 $ 1,742,387 $ (121,447)
Current liabilities $ 249,471 $ 312,895 $ (63,424)
Noncurrent liabilities 772,803 771,764 1,039
Total liabilities 1,022,274 1,084,659 (62,385)
Deferred inflows of resources 84,453 29,618 54,835
Net position
Invested in capital assets 242,913 259,378 (16,465)
Unrestricted net position 271,300 368,732 (97,432)
Total net position 514,213 628,110 (113,897)
Total liabilities, deferred inflows
of resources, and net position $ 1,620,940 $ 1,742,387 $ (121,447)
As previously mentioned, the decrease in net position is due from the costs of certain projects funded
entirely by SCCOG during the fiscal year. The decrease in net position is also the result of an increase in
compensated absences; during the fiscal year ended June 30, 2020, management amended its accrued sick
pay policy to allow employees who have been with SCCOG for 10 or more years, a payout option of limited
unused sick time upon retirement or death.
As of June 30, 2020, approximately 47% of the SCCOG’s net position reflects its investment in capital
assets. The SCCOG uses these capital assets to provide services to member towns; consequently, these
assets are not available for future spending.
The remainder of the SCCOG’s net position is considered unrestricted and may be used to meet the
SCCOG’s ongoing obligations.

x
SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT?’S DISCUSSION AND ANALYSIS
JUNE 30, 2020
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)
Changes in Net Position
Changes in net position are as follows:
Governmental Activities Increase
2020 2019 (Decrease)
Revenues
Program revenues
Charges for services $ 212,611 $ 129,817 $ 82,794
Grants and contributions
Operating 1,302,380 1,785,133 (482,753)
General revenues
Municipal assessments 163,402 157,688 5,714
Interest and miscellaneous income 9,936 26,262 (16,326)
Total revenues 1,688,329 2,098,900 (410,571)
Program expenses
Regional planning 1,802,226 2,207,714 (405,488)
Total expenses 1,802,226 2,207,714 (405,488)
Change in net position $ (113,897) $ (108814) $ (5,083)
Both grants and contributions — operating, and regional planning expenses decreased significantly from
the prior year as certain larger temporary projects have finished. Charges for services has increased from
the prior year as it includes approximately $84,500 in sales of COVID-19 protective masks which were
sold at cost to member towns.
FINANCIAL ANALYSIS OF SCCOG’S FUNDS
As noted earlier, the SCCOG uses fund accounting to ensure and demonstrate compliance with finance-
related legal requirements.
Governmental] Funds
The focus of the SCCOG's governmental funds is to provide information on near-term inflows, outflows,
and balances of spendable resources. Such information is useful in assessing the SCCOG’s financing
requirements. In particular, unassigned fund balance may serve as a useful measure of the SCCOG’s net
resources available for spending at the end of the fiscal year.

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT’S DISCUSSION AND ANALYSIS -
JUNE 30, 2020 (—
FINANCIAL ANALYSIS OF SCCOG’S FUNDS (Continued)
Governmental Funds (Continued)
As of the end of the current fiscal year, the SCCOG’s governmental funds reported combined ending fund
balances of $607,388, an increase of $96,669 in comparison with the prior year. This is mostly the result
of a significant decrease in projects for which the SCCOG had to pay unreimbursed costs. The entire fund
balance includes $582,834 of unassigned fund balance which is available for spending at the SCCOG’s
discretion and $24,554 which is considered nonspendable.
General Fund
The general fund is the chief operating fund of the SCCOG.
Other Major Funds
The other major funds of the SCCOG provide various transportation or other planning services in the
southeastern region.
BUDGETARY HIGHLIGHTS
the General Fund and all Special Revenue Funds except for DEMHS Direct Services, the CROG purchasing
council, the Thames River Water Taxi fund, and certain other projects.
Budgets are adopted by the Board of Directors on a modified accrual basis. The adopted annual budget covers C
The SCCOG’s budget for 2019-2020, which began at $1,423,747 was subsequently reduced to $1,318,815
to recognize a decrease in overall revenues and accompanying costs.
CAPITAL ASSETS
The SCCOG’s capital assets as of June 30, 2020 totaled $53 1,639, which includes land, land improvements,
buildings and related improvements, and equipment and furnishings. New computer equipment was
acquired during the year ended June 30, 2020 at a cost of approximately $1,300.
The following table is a summary of SCCOG’s capital assets as of June 30, 2020:
Governmental
Activities
Land $ 63,758
Land improvements 20,350
Buildings and related improvements 297,576
Equipment and furnishings 149,955
Total $ 531,639
Additional information on the SCCOG’s capital assets can be found in Note 4 on page 27 of this report.

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
MANAGEMENT’S DISCUSSION AND ANALYSIS
JUNE 30, 2020
NONCURRENT LIABILITIES
As of June 30, 2020, the SCCOG had no noncurrent liabilities other than accrued compensated absences
and its proportional share of the collective net pension liability in the State of Connecticut Municipal
Employees’ Retirement System, a cost sharing multiple employer public employee defined benefit plan.
As of June 30, 2020, SCCOG’s noncurrent liabilities totaled $772,803, of which $105,563 was for
accrued compensated absences and $667,240 was the net pension liability.
Additional information on the SCCOG’s noncurrent liabilities can be found in Note 6 on page 29 of this
report.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES
During the fiscal year ended June 30, 2020, SCCOG adopted a 2020-2021 budget consisting of $1,279,118
of anticipated revenues, $1,148,948 of budgeted expenditures, and no increase to the $.055 per capita dues
for its member municipalities.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the SCCOG’s finances. Questions
concerning any of the information provided in this report or requests for additional information should be
addressed to the Executive Director of the Southeastern Connecticut Council of Governments, 5
Connecticut Avenue, Norwich, Connecticut 06360.
-10-

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
STATEMENT OF NET POSITION
JUNE 30, 2020
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
CURRENT ASSETS
Cash and cash equivalents $ 708,012
Receivables, net 270,942
Prepaid expenses 24,554
Total current assets 1,003,508
NONCURRENT ASSETS
Capital assets, non-depreciable 63,758
Capital assets, net of accumulated depreciation 179,155
Total noncurrent assets 242,913
DEFERRED OUTFLOWS OF RESOURCES
Changes in projected pension investment earnings 27,163
Difference between expected and actual experience 72,661
Changes in assumptions 176,227
Changes in proportional share 14,575
Pension contributions made subsequent to the
measurement date 83,893
Total deferred outflows of resources 374,519
Total assets and deferred outflows of resources $ 1,620,940
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND NET POSITION
CURRENT LIABILITIES
Accounts payable and accrued expenses $ 59,411
Due to funding source 64,032
Unearned revenue 126,028
Total current liabilities 249,471
NONCURRENT LIABILITIES
Due within one year 10,556
Due in more than one year 762,247
Total noncurrent liabilities 772,803
Total liabilities 1,022,274
DEFERRED INFLOWS OF RESOURCES
Difference between expected and actual experience 60,140
Changes in proportional share 24,313
Total deferred inflows of resources 84,453
NET POSITION
Invested in capital assets 242,913
Unrestricted net position 271,300
Total net position 514,213
Total liabilities, deferred inflows of resources, and net position $ 1,620,940
The accompanying notes are an integral part of these financial statements
-11-
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SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
RECONCILIATION OF GOVERNMENTAL FUNDS BALANCE SHEET
TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITION -
GOVERNMENTAL ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2020
Fund Balances - Governmental Funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and therefore are not
reported in the funds.
Other assets or deferred outflows of resources are not available to pay for current-period expenditures
and therefore are deferred or not recorded in the funds:
Deferred outflows of resources - changes in projected pension investment earnings
Deferred outflows of resources - difference between expected and actual experience
Deferred outflows of resources - changes in assumptions
Deferred outflows of resources - changes in proportional share
Deferred outflows of resources - pension contributions made subsequent to the measurement date
Receivables outstanding beyond 60 days of the fiscal year end
C Other liabilities or deferred inflows of resources are not due and payable in the current period
and therefore are deferred or not recorded in the funds.
Deferred inflows of resources - difference between expected and actual experience
Deferred inflows of resources - changes in proportional share
Compensated absences
Net pension liability
Net position of governmental activities
The accompanying notes are an integral part of these financial statements
-|4-
$
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242,913
27,163
72,661
176,227
14,575
83,893
146,649
(60,140)
(24,313)
(105,563)
(667,240)
514,213

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SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2020
Net change in fund balances - total governmental funds
Government funds report capital outlays as expenditures. However,
in the statement of activities, the cost of those assets is allocated
by the amount by which depreciation ($17,823) exceeded
capital additions ($1,358) in the current period.
Revenues and deferred outflows of resources in the government-wide statements
that do not provide financial resources are not reported in the funds:
Change in unavailable revenues
Deferred outflows of resources - changes in projected pension investment earnings
Deferred outflows of resources - difference between expected and actual experience
Deferred outflows of resources - changes in assumptions
Deferred outflows of resources - changes in proportional share
Deferred outflows of resources - pension contributions made subsequent to the measurement date
Some expenses reported in the statement of activities do not require the
use of current financial resources and, therefore, are not reported as
expenditures in governmental funds, including the changes in:
Prepaid expenses
Deferred outflows of resources - difference between expected and actual experience
Deferred inflows of resources - changes in proportional share
Net pension liability
Compensated absences
Change in net position of governmental activities
The accompanying notes are an integral part of these financial statements
-16-
$ 96,669
(16,465)
(5,457)
(16,992)
(31,822)
(73,636)
(14,350)
14,028
(9,998)
(60,140)
5,305
66,159
(67,198)
$ (113,897)

SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
STATEMENT OF NET POSITION
FIDUCIARY FUND
JUNE 30, 2020
ASSETS
AGENCY
FUND
Cash and cash equivalents $ 10,008
Total assets $ 10,008
LIABILITIES
Due to other organizations $ 10,008
Total liabilities $ 10,008
The accompanying notes are an integral part of these financial statements
-17-

NOTE 1 -
SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Southeastern Connecticut Council of Governments (SCCOG) is a regional council of governments
established under Chapter 50, Section 4-124i through 4-124p of the General Statutes of the State of
Connecticut. Membership in SCCOG is open to any municipality within the Southeastern Connecticut
planning region. Each member municipality is entitled to one voting representation on SCCOG who
shall be the chief elected official. These representatives serve as the policy making Board of SCCOG.
The day-to-day affairs of SCCOG are managed by the Executive Director.
The SCCOG provides comprehensive land use and transportation planning services in the Southeastern
Connecticut region. SCCOG is funded primarily by assessments of area municipalities and federal and
state grants.
The SCCOG’s financial statements are prepared in accordance with generally accepted accounting
principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for
establishing GAAP for state and local governments through its pronouncements (Statements and
Interpretations). The more significant accounting policies established in GAAP and used by SCCOG are
discussed below.
REPORTING ENTITY
The reporting entity consists of a) the primary government, b) organizations for which the primary
government is financially accountable, and c) other organizations for which the nature of significance
of their relationship with the primary government are such that exclusion would cause the reporting
entity’s financial statements to be incomplete or misleading as set forth by GASB. In evaluating how to
define the reporting entity for financial statement reporting purposes, management has considered all
potential component units. The decision to include a potential component unit in this reporting entity
was made by applying the criteria set forth by GASB, including legal standing, fiscal dependency and
financial accountability. The criterion has been considered and there are no agencies or entities which
should be presented with this government.
BASIS OF PRESENTATION
The SCCOG is considered a single-program governmental organization for financial reporting purposes.
Governmental Accounting Standards Board (GASB) Statement Number 34, “Basic Financial
Statements — and Management’s Discussion and Analysis — for State and Local Governments” requires
the presentation of government-wide financial statements and fund financial statements. The
government-wide financial statements consist of a statement of net assets and a statement of activities.
The governmental funds financial statements consist of a balance sheet and a statement of revenues,
expenditures, and changes in fund balances. The SCCOG has no business type activities.
The SCCOG’s basic financial statements include both government-wide (reporting SCCOG as a whole)
and fund financial statements (reporting SCCOG’s major funds). Both the government-wide and fund
financial statements categorize primary activities as governmental.
-18-

NOTE 1 -
SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
BASIC FINANCIAL STATEMENTS —- GOVERNMENT-WIDE STATEMENTS
The SCCOG’s basic financial statements include both government-wide (reporting SCCOG as
a whole) and fund financial statements (reporting SCCOG’s major funds). Both the government-
wide and fund financial statements categorize primary activities as either governmental or
business type. All of SCCOG’s activities are for regional planning which is considered
governmental. The SCCOG’s fiduciary funds are excluded from these statements. As a general
rule, the effect of inter-fund activity has been eliminated from the government-wide financial
statements.
In the government-wide statement of net position, the governmental activities column (a) is
presented on a consolidated basis, and (b) is reported on a full accrual, economic resource basis,
which recognizes all long-term assets and receivables as well as long-term debt and obligations.
The SCCOG’s net position is reported in two parts — invested in capital assets and unrestricted
net position.
The government-wide statement of activities reports both the gross and net cost of SCCOG’s
regional planning function. This function is also supported by general government revenues
(municipal assessments and other revenues). The statement of activities reduces gross expenses
(including depreciation) by related program revenues, operating grants, and capital grants and
contributions. Program revenues must be directly associated with the function. The net cost is
normally covered by general revenue (municipal assessments and other revenues). SCCOG does
not allocate indirect costs on the government-wide statements, but does on the fund financial
statements, as mentioned later.
This government-wide focus is more on the sustainability of SCCOG as an entity and the change
in SCCOG’s net position resulting from the current year’s activities.
BASIC FINANCIAL STATEMENTS — FUND FINANCIAL STATEMENTS
The financial transactions of SCCOG are reported in individual funds in the fund financial
statements. Each fund is accounted for by providing a separate set of self-balancing accounts
that comprises its assets, deferred outflows of resources, liabilities, deferred inflows of
resources, fund equity, revenues, and expenditures/expenses. The various funds are reported by
generic classification within the financial statements.
The following fund types are used by SCCOG:
Governmental Funds:
The focus of the governmental funds’ measurement (in the fund statements) is upon
determination of financial position and changes in financial position (sources, uses, and balances
of financial resources) rather than upon net income. Indirect costs are allocated among the funds
based on direct payroll. The following is a description of the governmental funds of SCCOG:
General Fund — This fund is SCCOG’s primary operating fund. It accounts for all financial
resources of SCCOG, except those required to be accounted for in another fund. This fund is
considered to be a major fund.
-19-

NOTE 1 -
SOUTHEASTERN CONNECTICUT COUNCIL OF GOVERNMENTS
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
BASIC FINANCIAL STATEMENTS —- FUND FINANCIAL STATEMENTS
(Cont