ACCOUNT # DESCRIPTION  2002 ACTUAL   2003 BUDGET   2003 YTD   2004 BUDGET 
REVENUE
308.35.10 BEGINNING BALANCE        164,527.03        233,300.00        233,256.99        164,265.00
313.18.10 HB 2260 FUNDS                     -                       -                       -           50,000.00
343.50.10 USE CHARGE        498,035.40        570,000.00        572,074.04        575,000.00
343.50.11 BASE CHARGE        608,418.89        700,000.00        699,384.44        785,000.00
343.50.12 SEPTAGE CHARGE              985.33              500.00              662.33              500.00
343.50.13 INSTALLATION CHARGE           6,454.12           4,000.00           4,260.00           5,500.00
343.50.14 SEWER MAIN EXTENSIONS                     -                500.00                     -                500.00
343.50.15 LABOR & MATERIAL CHARGES                     -             2,000.00           1,947.01           2,000.00
361.11.00 INVESTMENT INTEREST           2,511.30           2,200.00           2,056.96           2,200.00
362.60.10 RENT SEWER HOUSE           5,836.00                     -                       -                       -  
369.90.10 MISCELLANEOUS              479.78           2,000.00           2,080.10              200.00
369.90.11 LAB TESTING           5,008.00           4,800.00           4,680.00           4,800.00
379.35.10 HOOKUPS         83,036.00                     -                       -                       -  
TOTAL SEWER OPERATING REVENUE     1,210,764.82     1,286,000.00     1,287,144.88     1,425,700.00
Text Box: The Town receives 25% of the .08% rural sales and use funds collected in San Juan County. These funds are derived from the State's 6.5% sales tax levy. This money must be used for public facilities. Since its adoption in 2001, these funds were deposited into the Town's Capital Project Reserve Fund to help finance the construction of the new wastewater treatment plant. With the completion of this project scheduled in January 2004, future funds will be deposited in the sewer operating fund to help retire the debt issued for the project. Sewer fees will increase by 4.3% in accordance with the Town's rate study. The Town does laboratory testing work for other island sanitary systems and charges a per test fee. In late 2002 there was a rush to apply for new sewer connection before a schedule fee increase was implemented. Since 2003 all new service connection fee revenue is deposited directly into the capital reserve fund to save for future sewer system improvements.
 EXPENDITURES Text Box: The Maintenance/Town Shop department accounts for the supervision and general administration of the Town's Sewer Utility.
UTILITIES ADMINISTRATION
535.10.10 PERSONNEL         18,547.06         19,700.00         17,199.34         19,200.00              10,600
1/5 UTILITIES SUPERINDENTENT                6,800
1/5 CLERK II
535.10.20 BENEFITS           3,801.32           4,300.00           3,619.70           4,100.00                2,500
1/5 UTILITIES SUPERINDENTENT                1,600
1/5 CLERK II
535.10.31 SUPPLIES              257.05              750.00              629.47              500.00
535.10.32 FUEL                47.35              100.00                34.36              100.00
535.10.35 SMALL TOOLS                     -                  50.00                     -                  50.00
535.10.40 LEGAL                     -                500.00                58.00              500.00
535.10.41 PROFESSIONAL SERVICES              196.48              250.00                     -                250.00
535.10.42 COMMUNICATIONS              551.96              720.00              600.68              620.00
1 1/5 SHOP PHONE               500
2 1/5 INTERNET ACCESS FEES               120
535.10.43 TRAVEL/TRAINING              265.18           1,100.00              827.43              750.00
1 1/5 REGULAR               250
2 1/5 SAFETY                500
535.10.45 EQUIPMENT RENTAL                     -                  50.00                 5.88                50.00
535.10.47 UTILITIES           1,222.05           1,550.00           1,507.83           1,400.00
1 1/5 SHOP POWER               800
2 1/5 TOWN               600
535.10.48 REPAIR & MAINTENANCE              417.53              450.00              156.91              450.00
1 1/5 COPIER               100
2 1/5 VEHICLE               250
3 1/5 MISCELLANEOUS               100
535.10.49 MISCELLANEOUS              149.75           7,700.00           7,604.11              500.00
1 MISC.               100
2 DUES & SUBSCRIPTIONS               400
535.10.51 SAN JUAN COUNTY                37.17                50.00                 1.12                50.00
REFUSE DUMPING
535.10.53 INTERGOVERNMENTAL         24,641.05         30,000.00         27,461.04         31,300.00
REVENUE TAXES
EXPENDITURES
UTILITIES ADMINISTRATION (CON'T)
535.10.54 INTERFUND TAXES         43,142.43         52,500.00         49,597.58         54,000.00
TAX FOR STREETS
535.10.62 1/5 STORAGE SHED              700.00              718.50
535.10.63 IMPROVEMENTS              128.80           1,550.00              923.71                     -  
535.10.64 EQUIPMENT                     -             1,020.00              440.03           1,130.00
1 1/5 VACCUM CLEANER               100
2 1/5 STROBE LIGHT                 60
3 1/5 RADIO               300
4 1/5 TOOL BOX                 60
5 1/5 MITER SAW                 60
6 1/5 COMPUTER SYSTEM               550
TOTAL UTILITIES ADMINISTRATION         93,405.18        123,040.00        111,385.69        114,950.00
Text Box: The Utilities Superintendent and his clerk are divided equally between the Town's five utilities. Also all expenditures for the Town Shop are budgeted here. The slight reduction in personnel costs are due to a change in employees. Funds are included for possible legal fees incurred on behalf of this utility. 2003 miscellaneous costs include upgrading Town facilities to meet State safety regulations. Intergovernmental and interfund taxes increase and/or decrease with expected revenues. Both taxes are based on a percentage of the gross user fees received. The town pays to the State a utility tax on collected sewer user fees. Interfund taxes are an internal tax that the Town levies on its own utilities for the use of the Town's streets. These monies are transferred into the Current Expense Fund which in turned are transferred to the Street Fund. 2003 improvements were for asphalting the area around the shop and remodeling the shop office. A storage building was added behind the Town Shop.
 EXPENDITURES
Text Box: Adminstration Planning acounts for the time spent by the Town Administrator on Sewer Utility matters
ADMINISTRATION PLANNING
535.20.10 PERSONNEL         18,016.91         19,600.00         19,528.98         20,300.00                8,300
1/6 TOWN ADMINISTRATOR                4,400
1/6 EXECUTIVE ASSISTANT
535.20.20 BENEFITS           3,941.61           6,100.00           4,227.41           4,700.00                1,700
1/6 TOWN ADMINISTRATOR                2,100
1/6 EXECUTIVE ASSISTANT
535.20.41 PROFESSIONAL SERVICES                     -             7,500.00           5,864.38           5,450.00
1 LABOR NEGOITATIONS               450
2 COMPLETE SEWER MAIN EXTENSION MANUAL            4,000
3 LEGAL-REDUCED CONNECTIONS            1,000
535.20.43 TRAVEL/TRAINING              686.75              500.00                84.87              500.00
535.20.49 MISCELLANEOUS                 5.00              100.00                     -                100.00
TOTAL ADMINISTRATION PLANNING         22,650.27         33,800.00         29,705.64         31,050.00
Text Box: The Town Administrator oversees all Town operations. He and his executive assistant's time are equally divided between the Current Fund and the Town's five utility funds. The Town contracts with a firm to help negotiate its labor contract. The Town's labor contract was settled in December 2003 and runs through 2005. The update of the Town's water main extension manual will be completed in 2004. The Town is developing a reduced connection fee program for affordable housing projects. Costs for the Town Attorney's work on this program is budgeted here.
 EXPENDITURES
Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
SYSTEM ADMINISTRATOR
535.21.10 PERSONNEL         10,914.94         11,500.00         11,361.64         11,700.00
535.21.11 OVERTIME                57.35              100.00                23.55              100.00
535.21.20 BENEFITS           2,025.34           2,200.00           2,147.60           2,300.00
535.21.31 SUPPLIES                     -                  50.00                22.64                50.00
535.21.35 SMALL TOOLS                23.93                50.00                35.15                50.00
535.21.41 PROFESSIONAL SERVICE              195.54              200.00              108.80              200.00
535.21.43 TRAINING/TRAVEL              681.71              650.00              205.58              715.00
535.21.48 REPAIR & MAINTENANCE              244.89              350.00              174.58              350.00
535.21.49 MISCELLANEOUS              220.16              100.00              164.22              250.00
DUES, SUBSCRIPTIONS
535.21.64 EQUIPMENT           1,645.83           2,890.00           2,903.91           2,050.00
1 1/5 COPY WRITE COMPLIANCE               200
2 1/5 SOFTWARE               250
3 1/5 REPLACEMENT EQUIPMENT               200
4 1/5 LINUX SYSTEM               150
5 1/5 HUB/SWITCH               700
6 1/5 FIREWALL TOWN NETWORK               550
TOTAL SYSTEM ADMINISTRATOR         16,009.69         18,090.00         17,147.67         17,765.00
 EXPENDITURES
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
535.70.10 PERSONNEL         19,290.13         20,500.00         20,413.60         21,600.00                7,300
1/6 FINANCE OFFICER                5,500
1/6  CLERK II                5,400
1/6 ACCOUNTING CLERK