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(continued) <br /> ' Personal Property <br /> 1999 40 <br /> 1998 32 <br /> 1997 21 <br /> Prior 104 <br /> 197 <br /> Tax Liens 700 <br /> Deferred Taxes 69 <br /> Total $ 1.615 <br /> 7. Due From Other Governments <br /> This balance represents reimbursements requested from Federal and State' <br /> agencies for expenditures incurred in fiscal 1999. <br /> ' 8. Amount to be Provided by Commonwealth <br /> The balance in this account represents the portion of bonds payable <br /> expected to be reimbursed through the Commonwealth's School Building <br /> Assistance Bureau (SBAB) and Massachusetts Water Pollution Abatement <br /> Trust (MWPAT). SBAB reimburses the Town for 58% percent of certain <br /> qualifying bond issues. These reimbursements are subject to annual <br /> appropriations by the State legislature. <br /> 9. Warrants Payable <br /> Warrants payable represent 1999 expenditures paid by July 15, 1999 as <br /> permitted by law. <br /> 10. Accrued Liabilities <br /> The balance consists primarily of teachers' summer pay, and various payroll <br /> ' deductions. <br /> 15 <br />