DESCRIPTION  2004 ACTUAL  2005 BUDGET  2005 ACTUAL  2006 BUDGET
11/30
308.00.00 BEGINNING BALANCE        603,128.57        495,000.00        494,635.23        305,000.00
    REVENUE
Text Box: Taxes are those assessments levied for the support of the Town
TAXES
311.10.01 PROPERTY TAXES        314,443.60        340,000.00        322,573.29        363,000.00
1.0099 PER $1,000 ASSESSED VALUATION
313.10.00 SALES & USE TAX        868,190.53        950,000.00        910,321.98        800,000.00
313.71.00 SALES TAX CRIMINAL         43,100.96         45,000.00         42,451.82          40,000.00
314.52.00 WATER UTILITY TAX         45,198.49                     -                       -                       -  
314.54.00 SEWER UTILITY TAX         53,440.60                     -                       -                       -  
314.55.00 REFUSE UTILITY TAX         29,325.67                     -                       -                       -  
314.58.00 STORM WATER UTILITY TAX           9,032.48                     -                       -                       -  
317.20.00 LEASEHOLD TAX         53,933.84         55,000.00         45,515.15          50,000.00
TOTAL TAXES     1,416,666.17     1,390,000.00     1,320,862.24     1,253,000.00
Text Box: PROPERTY TAX: Initiative 747, passed in November 2001, limits the increase in the property tax levy to 1% more than the previous year plus new construction. Prior to the passage of this initiative the Town could increase its levy by 6% without a vote of its citizens. The Town's taxable assessed valuation for 2006 taxes is $337,490,657. SALES & USE TAX: The Town levies a 1% local retail sales tax on goods and services purchased within the Town limits. 15% of the sales tax collected by the Town is distributed to the County. 2004 & 2005 revenues include the sales tax collected on the construction of the new ferry dock. There are no major projects on the horizon. ADDITIONAL SALES TAX: The County levies an additional 2/10 of 1% sales tax within the Town for criminal justice and juvenile detention. The Town receives a portion of the criminal justice tax which is distributed on the basis of population after the County receives 10% of the revenue off the top. All of the funds collected for juvenile detention are distributed to the County. UTILITY TAX: For 14 years the Town levied a 3.9% tax on the revenue of its own utilities to provide financial support to the Street Fund. This levy was repealed January 1, 2005. LEASEHOLD TAX: The State levies a 12.84% tax on leases of property owned by a public entity. The Town receives 6% of the revenue generated in its limits by this tax. The majority of these funds are generated from leases, including moorage, held by the Port of Friday Harbor.
    REVENUE
Text Box: Licenses and permits are charges for the issuance of licenses and permits.
LICENSES & PERMITS
321.80.00 BUSINESS LICENSE PENALTY              840.00              600.00              630.00              300.00
321.90.00 BUSINESS LICENSES         26,564.50         27,500.00         27,506.50          26,500.00
321.91.00 CABLE TV FRANCHISE           9,755.01         10,000.00         10,003.89          10,000.00
322.10.00 BUILDING PERMITS        133,183.36        133,000.00        131,373.44        130,000.00
322.11.00 CLEARING/GRADING PERMITS              356.50              500.00           1,398.50              500.00
322.90.01 SIGN PERMITS           1,950.00           1,000.00           2,100.00           1,000.00
322.90.02 MOVING PERMITS              200.00              100.00              150.00              100.00
TOTAL LICENSES & PERMITS        172,849.37        172,700.00        173,162.33        168,400.00
Text Box: Licenses are usually required for regulatory purposes. Permits aid in the regulation of certain activities. BUSINESS LICENSES: The Town charges a $42.00 annual fee to conduct business within the Town limits. The number of businesses remain at about the same level. The Town business year begins July 1st. At the end of 2004 the Town had 639 active business licenses. BUILDING PERMITS: The Town collects fees for plan review and building permit processing. The amount of this fee is based on the assessed valuation of the project. 2004 permit collections included the ferry dock construction and a new commerical building. CABLE TV FRANCHISE TAX: The local cable company pays the Town 3% on the company's gross annual revenue generated within the Town limits. CLEARING & GRADING PERMITS: Permits are issued for clearing, grading or filling usually in conjunction with site development. The Town reviews the application to make sure the planned work does not restrict or change drainage, etc. The fee schedule is set in the State of Washington Uniform Building Code. SIGN PERMITS: The Town adopted the sign ordinance in 1989 to regulate the number, types and location of signs within the Town. A fee of $50 is charged to process sign applications.
    REVENUE
Text Box: Intergovernmental revenues are state entitlements, shared revenues, grants and payments of goods & services provided by one government to another.
INTERGOVERNMENTAL
334.01.31 FIRE TRAINING GRANT                     -             8,000.00           7,965.00              500.00
334.04.21 CTED PLANNING GRANT                     -             5,000.00           5,000.00                     -  
336.06.20 CRIMINAL JUSTICE           1,000.00           1,000.00           1,000.00           1,000.00
336.06.25 CRIMINAL JUSTICE CONTRACTED            2,240.63           2,500.00           2,654.36           2,500.00
336.06.26 CRIMINAL JUSTICE SPECIAL PROGRAMS           1,476.96           1,300.00           1,531.58           1,300.00
336.06.51  DUI               344.94              300.00              348.83              300.00
336.06.94 LIQUOR EXCISE TAX           8,044.85           8,100.00           8,531.70           8,450.00
3.93 PER CAPITA
336.06.95.01 LIQUOR PROFITS TAX         14,786.78         15,200.00         11,402.73          15,950.00
7.41 PER CAPITA                                                                                  
336.06.95.02 BORDER PATROL CONTACT           1,571.80           1,000.00           1,284.17           1,000.00
TOTAL INTERGOVERNMENTAL         29,465.96         42,400.00         39,718.37          31,000.00
Text Box: State Entitlements are moneys furnished by the State to local governments based on a distribution formula which is usually a per capita basis. Since the passage of Initiative 695, the Town Current Fund no longer receives any State Shared Revenues. CRIMINAL JUSTICE FUNDS: The State distributes funds to cities and towns to help pay for law enforcement programs. Prior to 2004, these funds were distributed through various application processes. State legislation changed the distribution of these funds to a per capita basis. LIQUOR EXCISE TAX AND PROFITS: Cities and Towns are responsible for policing liquor establishments located within their borders but are precluded from taxing them because of the State liquor monopoly. The State distributes a portion of the revenues back to local jurisdictions on a per capita basis to help defray policing costs. The Town must devote 2% of this revenue to substance abuse treatment programs. BORDER PATROL: Since the Town's watershed is within seven miles of the Canadian border, it receives funds from the State to help with law enforcement costs incurred by our neighboring visitors. Seven jurisdictions in the State receive these monies which come from a portion of the State's liquor profits. GRANTS: In 2005, the Washington State Fire Marshall's office provided reimbursement for those fire fighters training under the State's basic firefighter program. Also the Town received a grant from the State Department of Community, Trade & Economic Development (CTED) for aerial photos of the Town's Urban Growth Area (UGA).
 
    REVENUE Text Box: Charges for services are those fees and charges for professional services or other services rendered.
   
   
CHARGES FOR SERVICES
341.50.00 SALES OF MAPS, ETC.              112.65              100.00                85.45              100.00
341.60.01 DUPLICATION SERVICES              786.30              350.00              316.45              300.00
345.83.01 CONDITIONAL USE FEES           1,500.00           2,250.00           2,250.00              500.00
345.83.02 SUBSTANTIAL DEVELOPMENT           9,700.00           4,000.00           4,750.00           4,000.00
345.83.03 BOUNDARY LINE MODIFICATION           1,000.00           4,000.00           4,000.00           1,000.00
345.83.04 VARIANCE PERMIT FEE                     -             1,500.00           1,500.00              500.00
345.83.05 LAND DIVISION FEES                     -             1,500.00                     -             1,500.00
345.83.06 SHORT & REPLAT FEES           6,000.00           6,000.00           6,000.00           4,500.00
345.83.07 STREET VACATION FEES           1,000.00           1,000.00                     -             1,000.00
345.86.00 SEPA  FEES           1,050.00              750.00              750.00              750.00
TOTAL CHARGES FOR SERVICES         21,148.95         21,450.00         19,651.90          14,150.00
           
Text Box: In the Current Fund charges for services are the fees that accompany zoning, subdivision and land use applications. These fees are associated with growth and development. These revenues are based on activity.
  APPLICATION TYPE 2004 2003 2002 2001
  SEPA 4 5 7 14
  CONDITIONAL USE 7 2 1 2
  SUBSTANTIAL DEVELOPMENT 1 11 20 12
  PROPERTY LINE ADJUSTMENT 8 3 2 7
  VARIANCE 2 3 1 1
  SUBDIVISION 0 0 0 0
  PLAT 4 4 8 3
Text Box: Fines and forfeits are penalties imposed as a result of conviction for crimes or infractions.
Text Box: 2005 fines & forfeits through 10-31-05
    REVENUE
FINES & FORFEITURES
353.10.00 TRAFFIC INFRACTIONS           5,522.65           5,500.00           5,218.97           5,500.00
353.30.00 INSURANCE COSTS                71.49              100.00                98.23              100.00
353.70.00 OTHER INFRACTIONS           1,078.85           1,500.00           1,454.90              500.00
354.00.00 PARKING FINES         55,500.50         55,000.00         48,060.67          60,000.00
355.80.00 SCHOOL ZONE SAFETY                22.52              100.00                16.38              100.00
356.90.00 JIS ASSESSMENTS              611.59              500.00              755.10              500.00
359.90.01 TOWING FEES                     -                100.00                     -                100.00
359.90.02 DOG VIOLATIONS                     -                  50.00                     -                  50.00
TOTAL FINES & FORFEITS         62,807.60         62,850.00         55,604.25          66,850.00
         
   PARKING TICKETS   INFRACTION TICKETS 
   FILED   REVENUE   FILED   REVENUE 
2006 3000              60,000 100                6,000
2005 2332              38,076 72                6,038
2004 2956              55,500 103                7,309
2003 3279              49,163 70                6,278
2002 3363              68,506 117                5,655
2001 3591              72,498 109              10,447
2000 3607              69,019 138                9,981
1999 4281              69,374 133                9,339
1998 3452              58,955 88                8,262
1997 3511              54,776 84                8,645
1996 4027              54,332 166                8,479
Text Box: For the Town these fines are for parking violations and traffic infractions. The Town contracts with San Juan County District Court to process the Town's parking tickets and various infractions. Town policy is that the parking enforcement program "break even". Revenue generated from overtime parking infractions should cover the costs of the parking enforcement officers and San Juan County District Court's filing fees. In 2000 the cost of a parking ticket increased from $15.00 to $20.00 The price of a parking ticket increased to $22.00 in 2005.
    REVENUE
Text Box: Miscellaneous revenues is a catch all for those revenues not included in other categories.
MISCELLANEOUS
361.11.00 INVESTMENT INTEREST           8,320.98         15,000.00         13,959.23          16,500.00
361.40.00 OTHER INTEREST           1,237.09           1,500.00           2,017.56           1,800.00
367.00.00 DONATIONS                     -                  10.00                     -                  10.00
369.81.00 CASHIER'S OVERAGE                 5.87                     -                       -                       -  
369.40.00 OTHER JUDGMENTS           3,392.39                10.00              350.00                10.00
369.90.00 MISCELLANEOUS              419.94           4,000.00           4,197.83              500.00
369.90.01 POSTAGE              285.03                10.00                 2.00                10.00
TOTAL MISCELLANEOUS         13,661.30         20,530.00         20,526.62          18,830.00
Text Box: INVESTMENT INTEREST: The largest miscellaneous revenue is generated from investments. Interest income depends on money available to invest and current investment rates. The average annual interest rate in 2000 was 6.18% and generated over $35,000 in revenue for the Current Fund. The 2004 average interest was 1.32%. Through August 2005, the average rate has increased to 2.82% and has generated $8,838, over $5,200 more than the previous year. Interest income from the investment of "excess treasurer's cash" is deposited into the Current Fund. INTEREST SALES TAX: The Town also receives interest on the investment of sales tax revenue collected by the State which is invested by the State before distribution to the Town. DONATIONS: Occasionally the Town receives a monetary gift from an individual or group. MISCELLANEOUS: This classification accounts for monies such as NSF check fees, event permits, and prior year reimbursements. These revenues include capital credit refunds from the local electrical utility. In 2005 the Town received a rebate from its risk management provider. OTHER JUDGMENTS: The Town received a settlement from a court decided judgment in 2004.
    REVENUE
NON REVENUES
381.20.00 INTERFUND LOAN REPAYMENT         23,000.00           7,300.00           7,300.00                     -  
388.80.00 PRIOR YEAR REFUND                     -                  10.00                     -                  10.00
389.00.00 PRIOR YEARS' CANCELLED WARRANTS                     -                  10.00                     -                  10.00
TOTAL NON REVENUES         23,000.00           7,320.00           7,300.00                20.00
Text Box: Other resources are for the interfund transfer of money .
OTHER RESOURCES
                    -                       -                       -                       -  
TOTAL OTHER FINANCING RESOURCES                     -                       -                       -                       -  
Text Box: Non revenues include interfund loans advanced, interfund loan repayments, bond proceeds, agency deposits and residual equity transfers. In 2003 an interfund loan was made to the equipment reserve fund for the purchase of a new refuse packer. This loan was repaid in 2005.
TOTAL REVENUES     1,739,599.35     1,717,250.00     1,636,825.71     1,552,250.00
EXPENDITURES
Text Box: The Legislative branch of government provides representation to the Town's citizens.
LEGISLATIVE
511.25.51 EMERGENCY SERVICES           5,000.00           5,000.00           5,000.00           5,000.00
511.30.44 PUBLICATION SERVICE           2,311.72           3,000.00           1,689.23           2,500.00
ORDINANCES, ETC
511.51.41 FAMILY RESOURCE CENTER                     -             4,000.00           4,000.00           4,000.00
511.57.41 ECONOMIC DEVELOPMENT           2,500.00           1,500.00           1,500.00           1,500.00
511.60.10 PERSONNEL         17,325.00         18,000.00         12,525.00          19,000.00
 3 MEMBERS @ 75 @ 4 MEETINGS PER MONTH
 2 MEMBERS @ 85 @ 4 MEETINGS PER MONTH
511.60.20 BENEFITS           1,377.07           1,400.00              995.79           1,500.00
SOCIAL SECURITY & L&I
511.60.41 CONTRACT/PROFESSIONAL SERVICES                50.00              100.00                     -            10,100.00
1 MISCELLANEOUS               100
2 INCOME SURVEY          10,000
511.60.43 TRAVEL AND/OR TRAINING              234.04              900.00                36.81              750.00
511.60.49 MISCELLANEOUS                80.00              200.00              155.00              200.00
1 MISC.               100
2 MEMBERSHIPS               100
511.66.51 COMMUNITY ALCOHOL CENTER           2,400.00           2,400.00           2,400.00           2,400.00
511.70.51 ELECTION COSTS                     -             2,100.00                     -             2,100.00
1 PRIMARIES                100
2 GENERAL             2,000
511.80.51 VOTER REGISTRATION           1,936.97           2,000.00           2,039.32           2,000.00
511.80.64 EQUIPMENT              660.66                     -                       -                       -  
TOTAL LEGISLATIVE         33,875.46         40,600.00         30,341.15          51,050.00
Text Box: The Town Council provides the general policy direction for the Town. The Town Council has five non partisan council positions which are elected at large. The Town contributes money to the County's emergency planning center. The Town contracts with the San Juan County Economic Development Council for services. 10% of the liquor taxes and profit funds received by the Town are distributed to San Juan County's community alcohol center. In 2005 funds were appropriated to help low income residents pay their Town utility bill. These funds are deposited into the Treasurer's Trust Fund. This program is coordinated through the family resource center. The Town reimburses San Juan County for the cost of running Town elections. The Town also pays the County to process Town voter registrations.
EXPENDITURES Text Box: The Judicial department accounts for the costs of providing a court system for the Town.
JUDICIAL
512.50.51 INTERGOVERNMENTAL         50,456.21         51,890.00         46,558.23          53,750.00
1 CONTRACT SJ COUNTY DISTRICT COURT          20,600
2 INFRACTION FILINGS @ 100 @ 57.71            5,800
3 PARKING TICKETS @ 3000 @ 9.00           27,000
4 CIVIL INFRACTIONS @ 10 @ 34.06               350
Text Box: Filing costs are through October 2005
TOTAL JUDICIAL
        50,456.21         51,890.00         46,558.23          53,750.00
 PARKING TICKETS FILED 
  2005 2004 2003 2002
 January  135 175 218 263
Text Box: The Town contracts with San Juan County District Court to provide court services and process parking tickets & infractions issued within the Town limits. This contract is adjusted annually based on the Seattle August CPI-U. The 2006 increase will be 2.7%.
 February  209 243 175 225
 March  180 202 231 231
 April  185 198 238 215
 May  250 255 243 301
 June  306 297 276 303
 July  349 326 393 425
 August  388 393 380 426
 September  330 262 414 314
 October  210 239 246 316
 November  0 186 224 160
 December  0 180 241 184
 TOTAL  2,542 2,956 3,279 3,363
 Filing Fees  27,340 27,839 28,249 23,908
 Per Filing  8.76 8.64 8.49 8.33
Text Box: year to date through October
 ytd  2,542 2,590 2,814 3,019
EXPENDITURES Text Box: The Executive department provides management and administration of the Town's affairs.
EXECUTIVE
513.10.10 PERSONNEL         27,111.64         28,100.00         24,367.46          29,000.00
1/6  TOWN ADMINISTRATOR
1/6 EXECUTIVE ASSISTANT
MAYOR @ 148 @ 4 MEETING PER MONTH
513.10.20 BENEFITS           4,857.07           5,500.00           4,593.70           5,800.00
1/6  TOWN ADMINISTRATOR
1/6 EXECUTIVE ASSISTANT
MAYOR 
515.20.41 PROFESSIONAL SERVICE                     -                550.00                     -             2,600.00
LABOR NEGOTIATIONS
513.10.43 TRAVEL AND/OR TRAINING              398.00              450.00              393.07              450.00
513.10.49 MISCELLANEOUS              251.98              500.00                83.63              200.00
1 MISCELLANEOUS               100
2 AWARDS               100
513.10.64 EQUIPMENT              333.58                     -                       -                       -  
TOTAL EXECUTIVE         32,952.27         35,100.00         29,437.86          38,050.00
Text Box: The executive branch is responsible for all the Town's functions and administrates through departmental supervisors. The Town Administrator and his assistant's time are distributed equally between the Current Fund and the Town's utility funds. A new computer monitor was purchased for the mayor's office in 2004. The Town contracted with a firm to help negotiate its first labor contract. The current contract was settled at the end of 2003 and will run through 2005. Funds were budgeted to begin contract negotiations in the fall of 2005.
EXPENDITURES
Text Box: Finance/Customer Service accounts for all the Town's financial activities.
FINANCE & RECORDS
FINANCE/CUSTOMER SERVICE
514.22.10 PERSONNEL         27,516.28         28,300.00         26,145.32          30,200.00
TREASURER/1/6 FINANCE OFFICER
1/6 CLERK Il
1/6 ACCOUNTING CLERK
514.22.11 OVERTIME              376.56              500.00              386.98              500.00
514.22.20 BENEFITS           5,994.19           7,000.00           5,722.02           7,300.00
TREASURER/1/6 FINANCE OFFICER
1/6 CLERK Il        
1/6 ACCOUNTING CLERK
514.22.41 CONTRACT/PROFESSIONAL SERVICES           5,013.48           5,300.00           4,789.56           5,000.00
1 MISC               100
2 18%  SOFTWARE SUPPORT               800
3 27% AUDIT            4,100
514.22.43 TRAVEL AND/OR TRAINING              274.23           1,000.00              912.59              850.00
514.22.49 MISCELLANEOUS              330.00              750.00              436.00              600.00
1 MEMBERSHIP DUES               400
2 BOOKS               100
3 MISCELLANEOUS               100
514.22.64 EQUIPMENT              309.54           1,050.00              963.05              100.00
1 1/6 MISCELLANEOUS               100
TOTAL FINANCE/CUSTOMER SERVICE         39,814.28         43,900.00         39,355.52          44,550.00
EXPENDITURES
Text Box: The Town Clerk is responsible for producing & maintaining all Town records.
FINANCE & RECORDS (CON'T)
TOWN CLERK
514.30.10 PERSONNEL           4,800.00           4,900.00           4,491.63           5,200.00
TOWN CLERK
514.30.20 BENEFITS           1,274.88           1,400.00           1,226.68           1,500.00
 TOWN CLERK
514.30.41 CONTRACT/PROFESSIONAL SERVICES                     -                250.00                     -                250.00
MISCELLANEOUS
514.30.43 TRAVEL AND/OR TRAINING           1,417.00           1,800.00           1,308.31           2,000.00
514.30.49 MISCELLANEOUS           4,612.50           5,200.00           4,175.00           5,200.00
1 MEMBERSHIP DUES & SUBSCRIPTIONS               200
2 RECORDS MANAGEMENT PROGRAM            5,000
514.30.64 EQUIPMENT                     -                       -                       -             1,000.00
SCANNER
 TOTAL TOWN  CLERK         12,104.38         13,550.00         11,201.62          15,150.00
TOTAL FINANCE & RECORDS         51,918.66         57,450.00         50,557.14          59,700.00
Text Box: The Town Clerk's position is combined with that of an Executive Assistant. Only ten percent of this position is allocated to Town Clerk. The Town is developing its records management system. The Town is required by State law to identify its essential records and development a system to protect them. Work on identifing these records begain in 2004. The Town Clerk is working with the Washington State Archievist to develop the records management program. The purchase of a scanner will be carried over from 2005. A high quality scanner will allow documents dating back to 1909 to saved in an electronic file.
EXPENDITURES
Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
SYSTEMS ADMINISTRATOR
514.80.10 PERSONNEL         11,810.14         12,000.00         10,913.45          12,300.00
1/5 SYSTEM ADMINISTRATOR
514.80.11 OVERTIME                     -                100.00                68.08              100.00
514.80.20 BENEFITS           2,207.85           2,500.00           2,139.85           2,700.00
1/5 SYSTEM ADMINISTRATOR
514.80.31 SUPPLIES                26.14              300.00              222.97              900.00
514.80.35 SMALL TOOLS                59.60              100.00                85.78              125.00
514.80.41 CONTRACT/PROFESSIONAL SERVICES              118.60              200.00                62.30              200.00
514.80.43 TRAINING/TRAVEL              762.14              650.00              573.62              650.00
514.80.48 REPAIR & MAINTENANCE                60.56              350.00                     -                100.00
514.80.49 MISCELLANEOUS              162.31              250.00                40.19              250.00
DUES, SUBSCRIPTIONS, ETC
514.80.64 EQUIPMENT           1,744.47              700.00              562.80              950.00
1 1/5 COPY WRITE COMPLIANCE               375
2 1/5 SOFTWARE               125
3 1/5 REPLACEMENT EQUIPMENT               250
4 1/5 NETSCREEN               200
TOTAL SYSTEM ADMINISTRATOR         16,951.81         17,150.00         14,669.04          18,275.00
Text Box: This department is equally divided between the Current, Water, Sewer, Refuse & Street Funds. The System Administrator is charged with keeping the Town's informational system fully functional, making sure that new computer hardware and software purchases are compatible with the Town's computer network and to assist staff with their computer needs.
EXPENDITURES Text Box: The Legal department provides legal services and advise to the Town.
LEGAL
515.20.40 ATTORNEY         12,093.00         15,000.00           3,915.00          11,000.00
1 REGULAR          10,000
2 MISC.            1,000
515.20.41 PROFESSIONAL SERVICE                     -                       -                       -                100.00
515.20.43 TRAVEL                     -                300.00                     -                300.00
515.20.49 MISCELLANEOUS                     -                650.00              401.08              250.00
1 WACs                 50
2 MISC.               200
TOTAL LEGAL         12,093.00         15,950.00           4,316.08          11,650.00
Text Box: The Town contracts for its legal services. Each year more and more of the Town Attorney's time is dedicated to planning issues. These costs are charged to the planning department. Each utility fund accounts for its own legal costs. The Town's attorney donates the time he spends attending Town Council meetings.
EXPENDITURES
Text Box: General Government is a catch all department for miscellaneous expenditures that are not associated with a special department
OTHER GENERAL GOVERNMENT
519.90.31 SUPPLIES         12,083.32         15,500.00         13,900.84          12,500.00
519.90.32 FUEL              751.09           1,300.00              691.63              750.00
1 TOWN HALL TRUCK               500
2 GENERATOR               250
519.90.35 SMALL TOOLS                     -                  50.00                     -                  50.00
519.90.41 PROFESSIONAL SERVICE           9,894.60           6,450.00           5,569.77           7,250.00
1 CLEANING TOWN HALLS            4,000
2 MISC.               250
3 CODIFICATION TOWN LAWS            2,000
4 CENTENNIAL CELEBRATION PLANNING            1,000
519.90.42 COMMUNICATIONS         13,119.54         15,420.00         13,310.46          15,120.00
1 50% POSTAGE            2,700
2 PHONE SERVICE            6,800
3 P.O. BOX RENT               100
4 MISC. SHIPPING               100
5 INTERNET SERVICE            3,600
6 OPALCO BROADBAND            1,700
7 CELL PHONE               120
519.90.44 ADVERTISING              474.90              500.00              153.47              200.00
519.90.45 RENT          13,793.45           7,300.00           6,788.68              900.00
1 50% POSTAGE MACHINE LEASE               900
519.90.46 INSURANCE         12,351.56         11,900.00         12,522.51           9,750.00
1 AWC POOL            8,900
2 AWC L&I  PROGRAM               850
Text Box: General government accounts for those costs shared by the Current Fund departments. All expenditures relating to Town Hall are charged here. Funds have been allocated to start planning for the Town's 100th birthday in 2009. Up until mid 2005 the Town rented space in a neighboring building for the Department of Community Development offices. This department has relocated back into Town Hall. The Town participates in the Association of Washington Cities (AWC) insurance pool and Labor & Industries Insurance program.
EXPENDITURES
OTHER GENERAL GOVERNMENT (CON'T)
519.90.47 UTILITIES           9,811.98         10,300.00           8,336.28          10,300.00
1  60% OPALCO            6,500
2 TOWN            3,800
519.90.48 REPAIRS & MAINTENANCE           5,033.57         11,600.00           9,312.83           7,650.00
1 TOWN VEHICLE               250
2 TOWN HALL               500
3 MISC.               250
4  COPIER #1 (UPSTAIRS)            3,600
5  COPIER #2(DOWNSTAIRS)            1,450
6 HEAT SYSTEM (UPSTAIRS)            1,000
7 HEAT SYSTEM (DOWNSTAIRS)               500
8 TOWN HALL GENERATOR               100
519.90.49 MISCELLANEOUS           5,843.93           9,450.00           6,210.73           7,800.00
1 AWC FEES               950
2 PARKING            2,200
3 SUBSCRIPTIONS               100
4 DOR TRANSMIT FEE                 50
5 WACS UPDATE                 50
6 MISC.               150
7 BOOKS               100
8 ASSOCIATION DUES TOWN ANNEX            2,550
9 STATE PROCUREMENT FEE               100
10 TOWN BROCHURE INSERT               200
11 TOWN CODE @MRSC               300
12 MOBILE FINANCE OFFICE               500
13 RCWS               450
14 DAMAGES               100
Text Box: The Town water rates will increase by 8.5% in January. Orcas Power and Light Company (OPALCO) expects to increased their rates by 10% in 2005 and expects up to a 6% increase in 2006. The Town is working on a "mobile" or off site finance office. The "mobile" office will be located at the wastewater treatment site. The upstairs heating system underwent a major overhaul in 2005.
EXPENDITURES
OTHER GENERAL GOVERNMENT (CON'T)
519.90.51 INTERGOVERNMENTAL                420.00              700.00              330.50              600.00
1 DUMP FEES SAN JUAN COUNTY                 50
2 MINORITY & WOMEN  BUSINESS FEES               100
3 SJ COUNTY PUBLIC HEALTH               100
4 SJ COUNTY AUDITOR FILINGS               350
519.90.64 EQUIPMENT           1,004.25           8,320.00           8,025.81              700.00
1 MICROPHONES               600
2 MISC               100
TOTAL GENERAL GOVERNMENT         84,582.19         98,790.00         85,153.51          73,570.00
Text Box: In 2005 a new digital audio and video recording system was installed in the Council Chambers. New microphones will be purchased to enhance the sound system.
EXPENDITURES
Text Box: Law Enforcement provides for the security of persons and property through police services
LAW ENFORCEMENT
POLICE SERVICES
521.20.41 CONTRACT SERVICES           1,437.80           8,000.00                     -             1,750.00
1 TOWING SERVICES               250
2 JUNK VEHICLES PER ORDINANCE               500
3 DERELICT VESSEL REMOVAL            1,000
521.20.51 INTERGOVERNMENTAL        204,215.00        211,800.00        211,803.96        217,600.00
CONTRACT SJ CO SHERIFF
TOTAL POLICE SERVICES        205,652.80        219,800.00        211,803.96        219,350.00
Text Box: Funds are allocated to enforce the Town's junk vehicle ordinance. The Town participates with San Juan County, the Port of Friday Harbor and the Washington Department of Natural Resources (DNR) in a derelict vessel removal program. The goal is to removed these abandoned vessels before they sink. Under this program the appropriate agency takes possession of the vessel and is responsible for 25% of the removal & disposal costs. The DNR covers the remaining 75% of the costs. Funding for the State's portion comes from a $2 surcharge on the annual vessel registration fee. The Town contracts with the San Juan County Sheriff's Department to provide police services for its citizens. The Sheriff's contract usually increases annually by the Seattle consumer price index issued in August. The 2005 contract increased by a 2% COLA plus an increase for incarceration costs at Island County Jail. The 2006 contract is budgeted by a 2.7% COLA.
EXPENDITURES
Text Box: This department accounts for the cost of enforcing the Town's parking laws.
PARKING ENFORCEMENT
521.70.10 PERSONNEL         42,923.56         45,200.00         40,718.18          45,700.00
PARKING OFFICER #1
PARKING OFFICER #2
521.70.11 OVERTIME                     -                750.00              665.42              100.00
521.70.20 BENEFITS         11,960.51         13,200.00         12,091.10          14,900.00
PARKING OFFICER #1
PARKING OFFICER #2
521.70.21 UNIFORMS              254.14              300.00              139.02              250.00
521.70.31 SUPPLIES              815.97              200.00                35.40              200.00
1 MISCELLANEOUS               150
2 TICKETS                 50
521.70.42 COMMUNICATIONS              121.65              150.00              100.22              150.00
521.70.43 TRAINING/TRAVEL                     -                100.00                40.00              100.00
521.70.49 MISCELLANEOUS                     -                100.00                19.54              100.00
TOTAL PARKING         56,075.83         60,000.00         53,808.88          61,500.00
Text Box: The Town began time limited parking enforcement in 1983 in an effort to relieve parking congestion in the downtown area. The parking issue has been controversial ever since. In 1990 parking enforcement was added to the Sheriff's contract. By 1992 the County Sheriff decided that his office would no longer provide parking enforcement as part of his contract. The Town discontinued time limited parking from September 1992 until June 1993 when it was reinstated. It was the decision of the Council to continue parking enforcement as long as the program could be operated on a close to "break even" basis.
EXPENDITURES Text Box: This department accounts for the cost of providing traffic control.
` TRAFFIC CONTROL
521.71.30 SUPPLIES                     -                500.00                     -                500.00
521.71.40 CONTRACT SERVICES         10,672.00         17,900.00         17,850.70          17,900.00
TOTAL TRAFFIC CONTROL         10,672.00         18,400.00         17,850.70          18,400.00
TOTAL LAW ENFORCEMENT        272,400.63        298,200.00        283,463.54        299,250.00
Text Box: This program was started in 1997 to help control the flow of traffic throughout the downtown area during the off loading of ferries. This summer program was managed by the San Juan County Sheriff's Department. In 1998 the Sheriff requested that the Town oversee the management of this program with the County reimbursing the Town for its share of operating the traffic control program. Since 1999 the Town and County have contracted with the local ferry agent to provide this service. The Washington State Department of Transportation contracts separately with the local ferry agent for their portion of this program. The traffic control contract increased in 2005 to cover the cost of an additonal flagger staged at the corner of Second and Spring Streets.
EXPENDITURES Text Box: Fire Protection accounts for of the costs to prevent and fight fires.
FIRE PROTECTION
ADMINISTRATION
522.10.10 PERSONNEL         53,436.56         52,600.00         48,098.27          54,000.00
FIRE CHIEF/FIRE MARSHAL
522.10.20 BENEFITS         15,164.57         16,800.00         14,242.00          17,100.00
FIRE CHIEF/FIRE MARSHAL
522.10.31 SUPPLIES           1,591.26           1,500.00           1,305.70           1,500.00
522.10.32 FUEL           1,065.94           1,500.00           1,273.41           1,500.00
522.10.35 SMALL TOOLS                     -                  50.00                     -                  50.00
522.10.41 PROFESSIONAL SERVICE                     -                100.00                     -                  50.00
522.10.42 COMMUNICATIONS           2,130.50           2,250.00           1,380.91           2,000.00
1  PHONE            1,200
2 CELL PHONE               750
3 SHIPPING                 50
522.10.43 TRAVEL AND/OR TRAINING           2,367.17           1,485.00           1,272.68           2,000.00
522.10.48 REPAIR & MAINTENANCE           5,432.16           1,150.00           1,069.86           1,070.00
1 COMMAND VEHICLE               500
2 COPIER               570
522.10.49 MISCELLANEOUS              734.95           1,050.00              589.95              700.00
MEMBERSHIPS               600
SUBSCRIPTIONS               100
522.10.51 SAN JUAN COUNTY                     -                100.00                24.00                50.00
522.10.64 EQUIPMENT              956.38           1,250.00              494.28              700.00
1 MISCELLANEOUS               500
2 SOFTWARE               200
TOTAL FIRE ADMINISTRATION         82,879.49         79,835.00         69,751.06          80,720.00
EXPENDITURES
FIRE PROTECTION
FIRE SUPPRESSION LAND
522.20.10 PERSONNEL (FIRE CALLS)           6,481.85         12,000.00           8,052.15          12,000.00
522.20.11 OVERTIME                      -             1,500.00           1,537.65           2,000.00
522.20.20 BENEFITS           5,552.57           4,500.00           4,363.96           5,000.00
1 BOARD OF VOLUNTEERS            2,000
2 PHYSICALS            2,500
3 TRAINING OFFICER               500
522.20.21 UNIFORMS           1,042.14           1,500.00              707.64           1,000.00
522.20.31 SUPPLIES           7,950.05           7,500.00           7,173.56           7,500.00
522.20.32 FUEL           1,074.65           1,200.00              941.79           1,250.00
522.20.35 SMALL TOOLS              144.82              100.00                     -                  50.00
522.20.41 CONTRACT/PROFESSIONAL SERVICES           2,829.20           3,200.00           2,853.15           3,200.00
1 HOSE TESTING            2,000
2 FLOW TEST SCBA'S            1,200
522.20.42 COMMUNICATIONS                     -                250.00                33.14                50.00
522.20.44 ADVERTISING                12.88                50.00                43.50              250.00
522.20.45 RENT                75.00                     -                       -                       -  
522.20.46 INSURANCE           6,366.58           6,000.00           5,965.72           5,500.00
522.20.48 REPAIR & MAINTENANCE         11,595.07           8,500.00           3,563.21           5,000.00
522.20.49 MISCELLANEOUS              783.00              650.00              549.95              350.00
1 SUBSCRIPTIONS               150
2 MISC.               100
3 BACKGROUND CHECKS               100
522.20.51 INTERGOVERNMENTAL           8,122.80           8,950.00           7,292.00           8,110.00
1 DISPATCH SERVICE SJ CO SHERIFF            6,600
2 DEPT OF HEALTH HEPATITIS SHOTS               500
3 SAN JUAN ISLAND FIRE DISTRICT #3                 10
5 AIR SERVICE            1,000
EXPENDITURES
FIRE PROTECTION
FIRE SUPPRESSION LAND (CON'T)
522.20.64 EQUIPMENT        120,240.63         14,750.00         11,740.26          16,700.00
1 PAGERS            1,000
2 BUNKER GEAR            3,500
3 REPLACEMENT            2,000
4 FIRE ENGINE #5               500
5 PORTABLE LIGHT PACKAGE            5,000
6 GAS DETECTOR            1,200
7 SLIDE TRAYS ENGINE #7            1,500
8 2-21/2" TASK FORCE TIPS            2,000
597.20.00 TRANSFER TO EQUIPMENT RESERVE         58,500.00         58,500.00         58,500.00          59,500.00
1 FIRE TRUCK          35,000
2 COMMAND VEHICLE           12,500
3 EQUIPMENT          12,000
TOTAL FIRE SUPPRESSION LAND        230,771.24        129,150.00        113,317.68        127,460.00
Text Box: The Town's volunteer fire department was created in 1953. A full time fire chief oversees a the department which has 32 members The Chief also serves as the Town's Fire Marshal. Fire fighters are compensated on a per call basis. In 2006 the compensation will be $17.50 per call and $8.60 for standby. Fire fighting benefits include annual physicals and a contribution to the State fire volunteer's disability & pension program. The Town's contribution to this program will increase in 2006. In 2003 the department received a grant from the Federal Emergency Management Agency (FEMA) for the purchase of new radios and self-contained breathing apparatus (SCBAs) which were purchased in early 2004.
EXPENDITURES
FIRE PROTECTION
FIRE SUPPRESSION BOAT
522.21.31 SUPPLIES              434.00           1,000.00              814.84              500.00
522.21.32 FUEL              285.41              500.00              317.65              500.00
522.21.35 SMALL TOOLS                38.03              200.00                     -                  50.00
522.21.46 INSURANCE           3,895.29           3,900.00           3,650.03           3,400.00
522.21.47 UTILITIES              215.11              300.00              230.42              350.00
522.21.48 REPAIR & MAINTENANCE              535.26           1,000.00              924.46              500.00
522.21.49 MISCELLANEOUS                     -                  50.00                     -                  50.00
522.21.62 DOCK STORAGE SHED              446.23                     -                       -                       -  
522.21.64 EQUIPMENT         12,375.37              500.00              349.18              800.00
1 MISCELLANEOUS               250
2  MUSTANG SUIT               550
TOTAL FIRE SUPPRESSION BOAT         18,224.70           7,450.00           6,286.58           6,150.00
Text Box: The Town's first fire boat was donated in 1988. This boat was surplused and with the help of donations from both the Port of Friday Harbor and the Friday Harbor firefighters association, the Town purchased a new fireboat in 2003. The Port of Friday Harbor donates moorage. The boat provides fire protection at the marina and along the Town's shoreline. A hydraulic hoist to pull the boat out of the water when not in use was purchased in 2004.
EXPENDITURES
Text Box: Fire training accounts for training personnel and attending various classes.
FIRE PROTECTION
FIRE TRAINING
522.40.10 PERSONNEL         12,326.25         31,200.00         28,748.70          34,400.00
 TRAINING OFFICER
522.40.12 TRAINING DRILLS FIREFIGHERS           4,485.82           7,300.00           3,062.40           7,500.00
522.40.20 BENEFITS           2,730.94         11,200.00           7,464.39           9,700.00
 TRAINING OFFICER
522.40.31 SUPPLIES                     -                500.00              501.38              700.00
1 REGULAR               200
2 FIRE PREVENTION               500
522.40.32 FUEL                     -                500.00                56.35              500.00
522.40.43 TRAVEL AND/OR TRAINING           4,528.49           9,000.00           8,844.24          11,500.00
1 FIRE FIGHTERS          10,000
2 TRAINING OFFICER            1,500
522.40.44 ADVERTISING              163.35              200.00              232.50              250.00
522.40.49 MISCELLANEOUS                73.15                     -                       -                       -  
522.40.51 SJ CO. FIRE DISTRICT #3                     -                100.00                     -                       -  
522.40.64 EQUIPMENT           1,866.36              700.00              780.82           1,200.00
1 MISCELLANEOUS               200
2 TRAINING PROPS            1,000
TOTAL FIRE TRAINING         26,174.36         60,700.00         49,690.78          65,750.00
Text Box: In 2005 the part time training officer's position was increased to full time. Travel and/or training includes the cost of fire fighters attending the State training academy in North Bend. The volunteer firefighters receive a small payment for each training session they attend. This payment is adjusted annually by the August CPI. In 2006 the rate will be $6.00.
EXPENDITURES
Text Box: Fire facilities accounts for the upkeep of the fire station.
FIRE PROTECTION
FIRE FACILITIES
522.50.31 SUPPLIES              311.68              500.00              596.24              500.00
522.50.35 SMALL TOOLS                     -                  50.00                17.22                50.00
522.50.47 UTILITIES           4,103.07           4,800.00           3,653.59           5,000.00
1 40% OPALCO            3,500
2 TOWN            1,500
522.50.48 REPAIR & MAINTENANCE              416.32           3,000.00           2,611.88              500.00
522.50.49 MISCELLANEOUS                27.52              100.00                     -                  50.00
522.50.51 INTERGOVERMENTAL                     -                       -                  92.50                     -  
522.50.63 IMPROVEMENTS           1,326.91                     -  
522.50.64 EQUIPMENT           2,387.03              200.00                     -                100.00
TOTAL FIRE FACILITIES           8,572.53           8,650.00           6,971.43           6,200.00
Text Box: The fire station shares an electrical meter with the Town Hall building. OPALCO increased their rates by 10% in 2005. The power company plans a 3 to 6% rate increase in early 2006. Improvements on bay #3 were done in 2004. The department purchased a forty foot container for storage . This unit is located at the Town's refuse property.
TOTAL FIRE PROTECTION        366,622.32        285,785.00        246,017.53        286,280.00
Text Box: The department of community development accounts for the costs of comprehensive community planning & development and the enforcement of building & occupancy standards
EXPENDITURES
COMMUNITY DEVELOPMENT
PLANNING
558.60.10 PERSONNEL        143,601.01        146,800.00        135,201.99        152,000.00
LAND USE ADMINISTRATOR
ZONING COORDINATOR
4/5 CLERK II
558.60.11 OVERTIME              108.95              100.00              148.21              100.00
ATTENDING COUNCIL & PLANNING MEETINGS
558.60.20 BENEFITS         30,015.54         32,400.00         29,125.91          35,600.00
LAND USE ADMINISTRATOR
ZONING COORDINATOR
4/5 CLERK II
558.60.31 SUPPLIES              156.43              250.00              135.00              250.00
558.60.40 LEGAL SERVICES         35,955.99         25,000.00         18,400.50          25,000.00
558.60.41 CONTRACT/PROFESSIONAL SERVICES         14,713.97         26,050.00         20,317.00          29,250.00
1 CODE COMPLIANCE          15,000
2 GIS SUPPORT               250
3 ISSUE ANALYSIS/STAFF MEETINGS            5,000
4 COMP PLAN ANALYSIS            5,000
5 1/5 GIS FILE CONVERSION PLAN            4,000
558.60.43 TRAVEL AND/OR TRAINING           2,211.22           3,000.00           2,813.51           2,500.00
558.60.44 ADVERTISING           2,089.53           2,000.00              891.00           1,000.00
558.60.48 REPAIR & MAINTENANCE           1,305.34           1,600.00           1,303.83           1,600.00
1 MISC.               100
2 COPIER #3            1,500
558.60.49 MISCELLANEOUS              606.81           1,750.00              865.31           1,750.00
1 MEMBERSHIPS               500
2 1% REPORT               300
3 BOOKS/MANUALS               500
4 SUBSCRIPTIONS               250
5 MISC.               200
EXPENDITURES
COMMUNITY DEVELOPMENT
PLANNING (CON'T)
558.60.51 INTERGOVERNMENTAL              125.50              500.00              141.00              500.00
1 RECORDINGS & MAPS  SJ COUNTY               250
2 MAPS ON DISK SET UP               100
3 MAPS ON DISK ANNUAL FEE               150
558.60.64 EQUIPMENT           1,569.43           3,615.00           2,964.37              100.00
TOTAL PLANNING        232,459.72        243,065.00        212,307.63        249,650.00
Text Box: The State Legislature passed the Growth Management Act (GMA) in 1990. Even though San Juan County was not mandated to plan under this act, the County Commissioners decided to "opt in". When the County choose to plan under GMA, the Town became required to plan under GMA. This legislation directs how local governments control and manage growth. GMA has changed the way the Town makes and implements its planning and zoning laws. The Town's GMA plan and regulations were adopted in 1997 and updated in 2002. The Town contracts for code compliance. The code compliance officer makes sure that individuals and businesses are in compliance with various town laws. The Town updates its aerial photos every other year. In 2005 these photos concentrated on the Town's current urban growth area (UGA). These photos will be used to study the possibility of expanding the Town's UGA boundaries.
EXPENDITURES
Text Box: The planning commission serves as an advisory body to the Town Council.
COMMUNITY DEVELOPMENT
DEVELOPMENT
558.80.31 SUPPLIES              260.23              300.00                     -                100.00
558.80.41 CONTRACT/PROFESSIONAL SERVICES              140.00              800.00              810.58              100.00
558.80.43 TRAVEL                     -                100.00                     -                100.00
558.80.49 MISCELLANEOUS              292.00              350.00                     -                350.00
APA MEMBERSHIP
TOTAL DEVELOPMENT              692.23           1,550.00              810.58              650.00
Text Box: The Town's planning commission is made up of seven members appointed by the Mayor and confirmed by the Council. The commission serves as an advisory body to the Town Council. The commission considers and recommends measures that guide the growth and development of the Town. The Town belongs to the American Planning Association.
EXPENDITURES
Text Box: Historical review is for implementing the Town's historical regulations
COMMUNITY DEVELOPMENT
HISTORICAL REVIEW
558.81.10 PERSONNEL         12,147.15         17,600.00         16,748.22          24,100.00
3/5 HISTORIC PRESERVATION COORDINATOR
558.81.11 OVERTIME              479.19              700.00              172.87              500.00
558.81.20 BENEFITS           1,474.83           5,625.00           4,835.31           6,500.00
3/5 HISTORIC PRESERVATION COORDINATOR
558.81.31 SUPPLIES              118.95              100.00              101.87              150.00
558.81.40 LEGAL SERVICES                     -             1,500.00           1,483.00           1,500.00
558.81.41 CONTRACT/PROFESSIONAL SERVICES           3,066.67           5,750.00           2,710.80           4,750.00
1 PHOTOGRAPHIC REPRODUCTIONS               500
2 UPDATE HP MANUAL               250
3 HISTORIC DESIGNATION BROCHURE               500
4 CONTRACT SERVICES            1,000
5 SECRETARY            2,500
Text Box: The Town's Comprehensive Plan includes a Historic and Cultural Resources Element. This section asserts that protection of historic and cultural resources is vital to our town's distinct sense of place and is crucial in maintaining our links to the past. In order to ensure that identified historic resources are protected, the Town Council created a historical preservation review board (HPRB). This five member body, aided by a historic preservation coordinator, developed a set of policies to guide rehabilitation and new construction. The board considers and makes recommendations that encourage and foster preservation of historic buildings and sites in Town. The board is working on establishing a local register of historic places. In 2006 the historic preservation coordinator position will be increased from 20 hours per week to 24.
EXPENDITURES
COMMUNITY DEVELOPMENT
HISTORICAL REVIEW (CON'T)
558.81.43 TRAVEL AND/OR TRAINING                80.00           1,300.00           1,286.79           1,000.00
558.81.44 ADVERTISING              204.60              250.00              145.00              200.00
558.81.49 MISCELLANEOUS              636.58           3,050.00           1,194.71           3,750.00
1 MISCELLANEOUS               100
2 FAIR BOOTH DISPLAY               400
3 BOOKS               200
4 AWARDS               250
5  HISTORIC PLACE PLAQUES            1,500
6 MEMORIAL PARK EVENT            1,000
7 MEMBERSHIPS               300
558.81.64 EQUIPMENT                     -                       -                       -                       -  
TOTAL HISTORICAL REVIEW         18,207.97         35,875.00         28,678.57          42,450.00