1. The county collector of Onondaga County general fund collects all the property taxes levied by funds and governments. To reimburse the county for the estimated administrative expense of operating the tax Custodial fund, the custodial fund deducts 1 percent from the collections. Tax levied for 2020 were as follows: Onondaga County general fund 576,000 Warren City 1,728,000 Warren School district 1,536,000

2. Record collections from the 2020 levies amounting to $3,550,000 during the first half of the year.

3. A schedule of amounts collected for each participant, showing the amount withheld for the country General Fund and amounts due to the participants is recommended.

4. Record the liabilities to all funds and governments as the result of the first half of the year collections based on the schedule in #3

5. All money in the tax agency fund was distributed.