ACCOUNT # DESCRIPTION  2003 YTD   2004 BUDGET   2004 YTD   2005 BUDGET 
REVENUE
308.35.10 BEGINNING BALANCE         233,256.99         243,300.00         243,042.71         100,000.00
313.18.10 HB 2260 FUNDS                      -            66,000.00          66,098.00          60,000.00
343.50.10 USE CHARGE         572,074.04         575,000.00         579,350.93         575,000.00
343.50.11 BASE CHARGE         699,384.44         785,000.00         790,920.91         785,000.00
343.50.12 SEPTAGE CHARGE               662.33               500.00                      -                 100.00
343.50.13 INSTALLATION CHARGE            4,260.00            5,500.00            4,120.00            5,000.00
343.50.14 SEWER MAIN EXTENSIONS                      -                 500.00                      -                 500.00
343.50.15 LABOR & MATERIAL CHARGES            1,947.01            2,000.00               932.94            1,000.00
361.11.00 INVESTMENT INTEREST            2,056.96            2,000.00            1,982.63            2,000.00
369.90.10 MISCELLANEOUS            2,080.10               200.00               279.59               200.00
369.90.11 LAB TESTING            4,680.00            4,800.00            4,151.00            4,800.00
TOTAL SEWER OPERATING REVENUE      1,287,144.88      1,441,500.00      1,447,836.00      1,433,600.00
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. When the Town began receiving these funds in 2001 they 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 these funds are be deposited in the sewer operating fund to help retire the debt issued for the project. Sewer fees were increased by 4.3% in 2003 and 2004 in accordance with the Town's rate study. There is no planned rate increase in 2005. The Town does laboratory testing work for other island sanitary systems and charges a per test fee.
 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          17,199.34          19,200.00          19,295.29          20,100.00
1/5 UTILITIES SUPERINTENDENT
1/5 CLERK II
535.10.20 BENEFITS            3,619.70            4,100.00            4,091.71            4,800.00
1/5 UTILITIES SUPERINTENDENT
1/5 CLERK II
535.10.31 SUPPLIES               629.47               700.00               666.70               650.00
535.10.32 FUEL                 34.36               100.00                 99.92               100.00
535.10.35 SMALL TOOLS                      -                   50.00                      -                   50.00
535.10.40 LEGAL                 58.00               500.00               594.50               500.00
535.10.41 CONTRACT/PROFESSIONAL SERVICES                      -                 250.00                      -                 250.00
535.10.42 COMMUNICATIONS               600.68               620.00               556.18               600.00
1 1/5 SHOP PHONE               500
2 1/5 INTERNET SERVICE               100
535.10.43 TRAVEL AND/OR TRAINING               827.43               750.00               383.16               675.00
1 1/5 REGULAR               225
2 1/5 SAFETY                450
535.10.45 EQUIPMENT RENTAL                  5.88                 50.00                      -                   50.00
535.10.47 UTILITIES            1,507.83            2,150.00            1,760.98            2,100.00
1 1/5 SHOP POWER            1,000
2 1/5 TOWN            1,100
535.10.48 REPAIR & MAINTENANCE               156.91               700.00               487.58            1,050.00
1 1/5 COPIER               150
2 1/5 VEHICLE               250
3 1/5 MISCELLANEOUS               350
4 1/5 BUILDING               300
535.10.49 MISCELLANEOUS            7,604.11               500.00               293.43               500.00
1 MISC.               100
2 DUES & SUBSCRIPTIONS               400
EXPENDITURES
UTILITIES ADMINISTRATION (CON'T)
535.10.51 SAN JUAN COUNTY                  1.12                 50.00                      -                   50.00
REFUSE DUMPING
535.10.53 INTERGOVERNMENTAL          27,461.04          31,300.00          29,578.15          31,300.00
REVENUE TAXES
535.10.54 INTERFUND TAXES          49,597.58          54,000.00          53,440.60                      -  
TAX FOR STREETS
535.10.62 1/5 STORAGE SHED               718.50                      -                        -  
535.10.63 IMPROVEMENTS               923.71                      -                        -                        -  
535.10.64 EQUIPMENT               440.03            1,330.00               474.13                 50.00
1 1/5 FILING CABINET
TOTAL UTILITIES ADMINISTRATION         111,385.69         116,350.00         111,722.33          62,825.00
Text Box: The Utilities Superintendent and his clerk are divided equally between the Town's five utilities. All expenditures for the Town Shop are budgeted here. 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 taxes increase and/or decrease with expected revenues. This tax is based on the gross user fees received. Since 1990 the Town levied a 3.9% tax on its own utilities. These monies were transferred into the Current Expense Fund which in turned were transferred to the Street Fund. This tax was repealed December 31, 2004.
 EXPENDITURES
Text Box: Administration Planning accounts for the time spent by the Town Administrator on Sewer Utility matters
ADMINISTRATION PLANNING
535.20.10 PERSONNEL          19,528.98          20,300.00          20,304.12          20,900.00
1/6 TOWN ADMINISTRATOR
1/6 EXECUTIVE ASSISTANT
535.20.20 BENEFITS            4,227.41            4,700.00            4,326.11            5,200.00
1/6 TOWN ADMINISTRATOR
1/6 EXECUTIVE ASSISTANT
535.20.41 CONTRACT/PROFESSIONAL SERVICES            5,864.38            5,450.00            1,645.88            5,450.00
1 LABOR NEGOTIATIONS               450
2 COMPLETE SEWER MAIN EXTENSION MANUAL            4,000
3 LEGAL-REDUCED CONNECTIONS            1,000
535.20.43 TRAVEL AND/OR TRAINING                 84.87               500.00               102.97               450.00
535.20.49 MISCELLANEOUS                      -                 100.00                      -                 100.00
TOTAL ADMINISTRATION PLANNING          29,705.64          31,050.00          26,379.08          32,100.00
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 update of the Town's sewer main extension manual will be completed in 2005. The Town is developing a reduced connection fee program for affordable housing projects. Costs for the Town Attorney's work on this program are 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          11,361.64          11,700.00          11,809.92          12,000.00
535.21.11 OVERTIME                 23.55               100.00                      -                 100.00
535.21.20 BENEFITS            2,147.60            2,300.00            2,207.51            2,600.00
535.21.31 SUPPLIES                 22.64                 50.00                 39.07                 50.00
535.21.35 SMALL TOOLS                 35.15                 50.00                 61.62                 50.00
535.21.41 PROFESSIONAL SERVICE               108.80               200.00               118.59               200.00
535.21.43 TRAVEL AND/OR TRAINING               205.58               715.00               762.16               650.00
535.21.48 REPAIR & MAINTENANCE               174.58               350.00                 60.58               350.00
535.21.49 MISCELLANEOUS               164.22               250.00               162.27               250.00
DUES, SUBSCRIPTIONS
535.21.64 EQUIPMENT            2,903.91            2,050.00            1,785.41               650.00
1 1/5 COPY WRITE COMPLIANCE               200
2 1/5 SOFTWARE               250
3 1/5 REPLACEMENT EQUIPMENT               200
TOTAL SYSTEM ADMINISTRATOR          17,147.67          17,765.00          17,007.13          16,900.00
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
 EXPENDITURES
FINANCE/CUSTOMER SERVICE
535.70.10 PERSONNEL          20,413.60          21,600.00          21,576.24          22,200.00
1/6 FINANCE OFFICER
1/6  CLERK II
1/6 ACCOUNTING CLERK 
535.70.11 OVERTIME               254.32               500.00               376.55               500.00
535.70.20 BENEFITS            4,621.79            5,400.00            4,621.87            5,800.00
1/6 FINANCE OFFICER