ACCOUNT # DESCRIPTION  2004 ACTUAL   2005 BUDGET   2005 ACTUAL   2006 BUDGET 
11/30
 REVENUE
308.34.10 BEGINNING BALANCE        207,739.83        181,000.00        181,082.84         148,000.00
342.40.10 CROSS CONNECTION INSPECTION              980.00              500.00              300.00               500.00
343.40.10 USAGE CHARGE        554,782.50        568,900.00        576,009.71         611,200.00
343.40.11 BASE CHARGE        604,153.18        645,500.00        584,020.60         695,500.00
343.40.12 INSTALLATION CHARGE           9,888.00         10,500.00         10,680.00            8,300.00
343.40.13 MAIN EXTENSION                     -                100.00                     -                 100.00
343.40.14 LABOR & MATERIAL CHARGE           1,208.56           4,200.00           4,106.96            1,500.00
359.90.10 RECONNECT FEES           1,440.00           1,000.00              900.00            1,000.00
361.11.10 INVESTMENT INTEREST           2,651.03           3,500.00           3,728.88            3,000.00
362.50.00 LEASE                     -                100.00                89.50                 10.00
362.80.10 SALE OF TIMBER                     -                  10.00                     -                   10.00
367.11.00 GRANT SEAHAWKS/QWEST                     -                500.00              500.00                      -  
367.12.00 MAIN EXTENSION REIMBURSEMENTS                     -           12,000.00         11,674.99               500.00
369.90.10 MISCELLANEOUS REVENUE              828.58           1,800.00           4,197.83               500.00
388.80.00 PRIOR YEAR REFUND/REIMBURSEMENT                     -                850.00              817.20                 10.00
397.00.00 FROM REFUSE           1,000.00                     -                       -                        -  
TOTAL WATER  REVENUE     1,176,931.85     1,249,460.00     1,197,025.67      1,322,130.00               -  
Text Box: Water utility rates have been increased by 8.5% annually since 2003. A similar rate increase is planned in 2006. The rate increase is necessary to fund needed capital improvements to the water system. The Town's contract engineers oversee developer water system improvements. When the Town accepts these new improvements, the developer reimburses the Town for these costs.
 EXPENDITURES Text Box: The utilities administration department accounts for the supervision and general administration of the Town's Water Utility.
UTILITIES ADMINISTRATION
534.10.10 PERSONNEL         19,295.20         20,100.00         18,162.18          21,200.00
1/5 UTILITIES SUPERINTENDENT              10,600
1/5 CLERK II                6,800
534.10.20 BENEFITS           4,091.54           4,500.00           3,991.43            5,100.00
1/5 UTILITIES SUPERINTENDENT                2,500
1/5 CLERK II                1,600
534.10.31 OFFICE SUPPLIES              692.40              650.00              426.02               500.00
534.10.32 FUEL                99.92              100.00                89.23               200.00
534.10.35 SMALL TOOLS                     -                  50.00                     -                   50.00
534.10.40 LEGAL              493.00              500.00              362.50               500.00
534.10.41 CONTRACT/PROFESSIONAL SERVICES                     -                250.00                     -                 100.00
534.10.42 COMMUNICATIONS              556.16              700.00              504.30               650.00
1 1/5 SHOP PHONE               500
2 1/5 INTERNET SERVICE               150
534.10.43 TRAVEL AND/OR TRAINING              653.00           1,225.00              751.78               850.00
1 1/5 REGULAR               200
2 1/5 SAFETY                650
534.10.45 EQUIPMENT RENTAL                     -                  50.00                 4.58                 50.00
534.10.47 UTILITIES           1,760.97           2,100.00           1,573.46            2,000.00
1 1/5  SHOP POWER            1,000
2 1/5 TOWN             1,000
534.10.48 REPAIR & MAINTENANCE              534.26           1,050.00              227.24               450.00
1 1/5 COPIER               150
2 1/5 VEHICLE               100
3 1/5 MISCELLANEOUS               100
4 1/5 SHOP BUILDING               100
534.10.49 MISCELLANEOUS              390.43              500.00              426.33               500.00
1 MISC.               100
2 DUES & SUBSCRIPTIONS               400
 EXPENDITURES
UTILITIES ADMINISTRATION (CON'T)
534.10.51 SAN JUAN COUNTY                     -                  50.00                22.30                 50.00
REFUSE DUMPING
534.10.53 INTERGOVERNMENTAL         58,282.88         63,500.00         53,304.85          66,200.00
REVENUE TAXES
534.10.54 INTERFUND TAXES         45,198.49                     -                       -                        -  
TAX FOR STREETS
534.10.63 IMPROVEMENTS                     -                       -                       -                 750.00
VINYL TOWN SHOP
534.10.64 EQUIPMENT              474.16                75.00                21.36               100.00
TOTAL UTILITIES ADMINISTRATION        132,522.41         95,400.00         79,867.56          99,250.00
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. Intergovernmental taxes increase and/or decrease with expected revenues. This State Utility tax is 5.29% on the gross user fees received. For 14 years the Town levied a 3.9% tax on the revenue generated by its own utilities. This tax provided financial support to the Street Fund. This levy was repealed January 1, 2005.
 EXPENDITURES Text Box: Administration Planning accounts for the time spent by the Town Administrator on Water Utility matters
ADMINISTRATION PLANNING
534.20.10 PERSONNEL         20,304.12         20,900.00         19,039.90          21,800.00
1/6 TOWN ADMINISTRATOR                8,300
1/6 EXECUTIVE  ASSISTANT                4,400
534.20.20 BENEFITS           4,326.11           4,900.00           4,177.88            5,200.00
1/6 TOWN ADMINISTRATOR                1,700
1/6 EXECUTIVE  ASSISTANT                2,100
534.20.41 CONTRACT/PROFESSIONAL SERVICES           1,652.39           1,450.00              130.50            6,900.00
1 LABOR NEGOTIATIONS            2,400
2 COMPLETE WATER MAIN EXTENSION MANUAL            4,000
3 LEGAL-REDUCED CONNECTIONS               500
534.20.43 TRAVEL AND/OR TRAINING              102.97              450.00              385.54               450.00
534.20.49 MISCELLANEOUS                     -                100.00                     -                 100.00
TOTAL ADMINISTRATION PLANNING         26,385.59         27,800.00         23,733.82          34,450.00
Text Box: The Town Administrator oversees all the operations of the Town. His and his executive assistant's time are equally divided between the Current Fund and the Town's five utility funds. 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. Hopefully a new contract will be in place January 1, 2006. 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
534.21.10 PERSONNEL         11,809.92         12,000.00         10,913.27          12,300.00
1/5 SYSTEM ADMINISTRATOR
534.21.11 OVERTIME                     -                100.00                68.09               100.00
534.21.20 BENEFITS           2,207.51           2,500.00           2,139.76            2,700.00
1/5 SYSTEM ADMINISTRATOR
534.21.31 SUPPLIES                73.91              300.00              223.00               900.00
534.21.35 SMALL TOOLS                61.62              100.00                57.24               125.00
534.21.41 PROFESSIONAL SERVICE              118.59              200.00                62.31               200.00
534.21.43 TRAVEL AND/OR TRAINING              762.16              650.00              573.58               650.00
534.21.48 REPAIR & MAINTENANCE                60.58              350.00                     -                 100.00
534.21.49 MISCELLANEOUS              162.27              250.00                28.17               250.00
DUES, SUBSCRIPTIONS
534.21.64 EQUIPMENT           1,742.42              700.00              562.75               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         16,998.98         17,150.00         14,628.17          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: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
534.70.10 PERSONNEL         21,576.24         22,200.00         20,553.71          23,800.00
1/6 FINANCE OFFICER                7,300
1/6 CLERK II                5,500
1/6 ACCOUNTING CLERK                5,400
534.70.11 OVERTIME              376.55              500.00              387.01               500.00
534.70.20 BENEFITS           4,621.87           5,500.00           4,439.52            5,800.00
1/6 FINANCE OFFICER                2,100
1/6 CLERK II                1,800
1/6 ACCOUNTING CLERK                1,100
534.70.31 SUPPLIES              494.10              500.00              388.69               500.00
534.70.41 PROFESSIONAL/CONTRACT SERVICE           3,064.95           3,900.00           3,300.63            4,150.00
1 MISC                 50
2 20%  SOFTWARE SUPPORT               900
3 21% STATE AUDIT            3,200
534.70.42 COMMUNICATIONS           1,033.34           1,240.00              880.38            1,340.00
1 1/4 POSTAGE UTILITY BILLS            1,300
2 1/4 PERMIT FEE                 40
534.70.43 TRAVEL AND/OR TRAINING              239.19              850.00              733.33               850.00
534.70.48 REPAIRS & MAINTENANCE                     -                  50.00                     -                   50.00
534.70.49 MISCELLANEOUS                     -                  50.00                     -                   50.00
MISC.
534.70.64 EQUIPMENT              309.52           1,050.00              900.82               100.00
1/6 MISC.
TOTAL CUSTOMER SERVICE         31,715.76         35,840.00         31,584.09          37,140.00
Text Box: The finance officer along with the accounting specialist and customer service clerk are divided equally between the Current Fund and the Town's five utility funds. Funds are budgeted in 2006 to implement an on line utility payment system and its associated costs.
Text Box: Water Meter Reading accounts for those costs of reading individual water meters for billing.
 EXPENDITURES
METER READING
534.71.10 PERSONNEL           9,719.00         10,100.00           8,865.78          10,600.00
1/4 CERTIFIED UTILITY WORKER II
534.71.11 OVERTIME           4,247.86           4,400.00           3,332.17            4,800.00
534.71.20 BENEFITS           3,997.23           4,300.00           3,911.71            5,100.00
1/4 CERTIFIED UTILITY WORKER II
534.71.31 SUPPLIES                66.50              100.00                16.35               100.00
534.71.32 FUEL              578.77              650.00              398.28               650.00
534.71.35 SMALL TOOLS                     -                  50.00                37.68                 50.00
534.71.48 REPAIR & MAINTENANCE              102.83              200.00                     -                 200.00
HANDHELD READING DEVICES
534.71.49 MISCELLANEOUS                     -                  50.00                     -                   50.00
534.71.64 EQUIPMENT         12,250.63           2,700.00           2,348.73            2,700.00
TOUCH READ METER HEADS
TOTAL METER READING         30,962.82         22,550.00         18,910.70          24,250.00
Text Box: Meters are read on the same day every month. Reading meters consistently is extremely important. The cost of each gallon of water increases when consumption exceeds a certain threshold. Overtime is allocated to cover those meter reading days that fall on weekends and/or holidays. Meter reading is assigned to a water distribution employee. The water department is purchasing touch read meter heads over a period of time to replace the existing remote heads. In 2004 new handhelds were purchased to replace discontinued models.
 EXPENDITURES Text Box: Treatment accounts for the costs of producing & treating the Town's water supply.
TREATMENT
534.80.10 PERSONNEL         76,228.14         80,100.00         72,273.88          85,000.00
1/3 CERTIFIED LEADMAN              23,900
 3/4 CERTIFIED UTILITY WORKER II              35,100
 3/4 CERTIFIED UTILITY WORKER II
534.80.11 OVERTIME         38,670.33         37,100.00         32,791.58          37,100.00
534.80.20 BENEFITS         22,929.96         24,500.00         22,574.05          27,900.00
1/3 CERTIFIED LEADMAN                6,900
 3/4 CERTIFIED UTILITY WORKER II              11,400
 3/4 CERTIFIED UTILITY WORKER II
534.80.31 SUPPLIES         48,294.28         55,000.00         52,383.87          55,000.00
534.80.32 FUEL           2,790.56           2,500.00           2,317.88            3,000.00
534.80.35 SMALL TOOLS                38.86              150.00                     -                   50.00
534.80.41 CONTRACT/PROFESSIONAL SERVICES           4,588.29           8,350.00           7,905.59            3,950.00
1 PUMP HOLDING TANK               900
2 CHLORINATOR ANNUAL INSPECTION            2,900
3 SOFTWARE SUPPORT               150
534.80.42 COMMUNICATIONS           2,607.64           3,000.00           2,440.81            2,550.00
1 PHONE            1,650
2 PAGERS               300
3 ALARM FEE               600
534.80.43 TRAVEL AND/OR TRAINING           1,040.19           1,500.00           1,543.14            1,500.00
534.80.44 ADVERTISING                     -                  50.00                     -                   50.00
534.80.45 EQUIPMENT RENTAL                48.08              100.00                45.88            4,600.00
1 MISC.               100
2 ALGAE CONTROL EQUIPMENT            4,500
Text Box: Supply costs begain increasing in 2004. In part this increase is due to the construction of the new wastewater treatment plant. Prior to its completion, the water and sewer funds shared the cost of purchasing and transporting chlorine from the mainland. Since chlorine is no longer needed in the treatment of wastewater, the water department alone is responsible for these costs. 2005 professional services costs included THM planning costs. In 2006 the Town will conduct an algae control pilot study in Trout Lake.
 EXPENDITURES
TREATMENT (CON'T)
534.80.47 UTILITIES         28,223.46         38,500.00         29,336.37          40,800.00
534.80.48 REPAIR & MAINTENANCE         14,271.65           7,300.00           4,798.56            4,000.00
1 VEHICLES               500
2 EQUIPMENT            3,000
3 MISC.               500
534.80.49 MISCELLANEOUS                     -                150.00                     -                   50.00
534.80.51 INTERGOVERNMENTAL           4,781.50           5,000.00           4,780.50            5,050.00
1 DISCHARGE PERMIT            2,550
2 DOH OPERATING PERMIT            2,200
3 OPERATOR CERTIFICATES               300
534.80.63 IMPROVEMENTS         39,088.21           2,500.00           1,393.10          23,000.00
1 FENCE CHEMCIAL PUMP BUILDING            3,000
2 GENERATOR INSTALLATION          20,000
534.80.64 EQUIPMENT           4,932.96         18,750.00           9,984.89            5,000.00
1 REPLACEMENT EQUIPMENT            3,000
2 MISC               500
3 CHEMICAL DOSAGE PUMP            1,500
TOTAL TREATMENT        288,534.11        284,550.00        244,570.10         298,600.00
Text Box: Trout Lake was purchased in 1914 and is the Town's only water source. The water supply is supplemented with two augmentation systems. The original treatment plant was installed in the mid 1970's. The Town's new treatment plant was completed in 1996 to comply with the Federal Safe Drinking Water Act. Surface water treatment requires a very high level of treatment. In 1998, a third filter was added as a backup measure at the treatment plant to ensure that treated water would be available to our customers. The Town is constantly faced with changing treatment regulations. Currently the Town is working to met new THM removal standards and may need to change the method of water treatment used. The local electric utility increased user rates 10% in 2005. A increase between 3 - 6% in scheduled in early 2006. 2004 improvements included installing a new fence around the treatment plant and new roof on the treatment building. Budget 2005 improvements were for the conneciont of the treatment plant generator. 2005 equipment purchases included a new chlorinator.
 EXPENDITURES Text Box: Distribution accounts for the cost of delivering water from the treatment plant to the Town's customers.
DISTRIBUTION
534.81.10 PERSONNEL         78,675.20         88,800.00         79,390.41         105,500.00
1/3 CERTIFIED LEADMAN              23,900
 CERTIFIED UTILITY WORKER II              35,200
1/2  CERTIFIED UTILITY WORKER II
  1/4 CERTIFIED UTILITY WORKER II
SEASONAL WORKER
534.81.11 OVERTIME           9,388.70           7,500.00           3,885.75            5,000.00
534.81.20 BENEFITS         21,589.19         27,400.00         22,300.63          30,800.00
1/3 CERTIFIED LEADMAN                6,900
 CERTIFIED UTILITY WORKER II              35,200
1/2  CERTIFIED UTILITY WORKER II
  1/4 CERTIFIED UTILITY WORKER II
SEASONAL WORKER
534.81.31 SUPPLIES         39,548.67         45,000.00         30,040.07          35,000.00
FITTINGS, MISC. PARTS
534.81.32 FUEL           2,496.99           2,500.00           2,317.88            3,000.00
534.81.35 SMALL TOOLS              849.76           1,000.00              809.81            1,000.00
534.81.41 CONTRACT/PROFESSIONAL SERVICES           4,850.23           7,400.00           3,474.38          10,700.00
1  WATER TESTING            4,000
2 MISC.                 50
3 HOT TAP            2,500
4 SOFTWARE SUPPORT               150
5 1/5 GIS FILE CONVERSION PLAN            4,000
534.81.42 COMMUNICATIONS           1,647.96           2,000.00           1,402.12            1,550.00
1 PHONE            1,250
2 PAGERS               300
534.81.43 TRAVEL AND/OR TRAINING              396.12           1,800.00              575.45            1,800.00
534.81.44 ADVERTISING                     -                  50.00                     -                   50.00
534.81.45 EQUIPMENT RENTAL                57.88              500.00              301.57               500.00
Text Box: The water distribution system has approximately nine miles of pipeline including a five mile transmission line between the treatment plant and Town. The system also includes three water storage reservoirs and pump stations. 2004 overtime costs were higher than usual due to the many frozen pipes during a cold snap and time spent locating a major leak. A seasonal position has been added in 2006 to maintain fire hydrants and areas around meter boxes.
 EXPENDITURES
DISTRIBUTION (CON'T)
534.81.47 UTILITIES           6,586.33           7,800.00           6,075.67            8,300.00
1 OPALCO            8,000
2 TOWN               300
534.81.48 REPAIR & MAINTENANCE           6,851.34           9,500.00           7,027.85            4,100.00
1 VEHICLES            3,000
2 EQUIPMENT            1,000
3 MISC.               100
534.81.49 MISCELLANEOUS                     -                150.00                     -                   50.00
534.81.51 INTERGOVERNMENTAL              486.75           1,500.00              650.00            1,500.00
1 MISCELLANEOUS                 50
2 OPERATOR CERTIFICATIONS               200
3 DOH SURCHARGE               250
4 DAM INSPECTION               700
5 SYSTEM SURVEY FEE               300
534.90.63 IMPROVEMENTS                     -             5,000.00           4,755.65          23,600.00
1 REFURBISH HILLVIEW TERRACE WATER TANK            7,000
2 METER REPLACEMENT           11,000
3 TELEMETRY UPGRADE            5,600
534.81.64 EQUIPMENT           9,873.62         16,650.00         13,091.13          13,975.00
1 REPLACEMENT EQUIPMENT            1,500
2 MISC               500
3 DVD PLAYER/BURNER                 75
4 IN LINE FLOW METERS            1,900
5 UNDERGROUND HYDRANT          10,000
TOTAL DISTRIBUTION        183,298.74        224,550.00        176,098.37         246,425.00
Text Box: In 2006 the Hill View Terrace water tank will be resurfaced and painted and its overflow pipe upgraded. The Town is working on a meter replacement program. Most of the Town's water meters were installed in 1979 or before. 2006 planned equipment purchases are for an underground hydrant for the main transmission line. This will allow efficient cleaning of sediment and improve water quality.
 EXPENDITURES
Text Box: Cross Connection accounts for those costs to plan and implement the Town's cross connection program.
CROSS CONNECTION
534.82.10 PERSONNEL         35,455.30         38,100.00         33,961.69          40,200.00
1/3 CERTIFIED LEADMAN
1/4 CERTIFIED UTILITY WORKER II
1/4 CERTIFIED UTILITY WORKER II
534.82.11 OVERTIME              434.20              500.00                30.38               100.00
534.82.20 BENEFITS           7,657.82           9,900.00           7,912.36          11,500.00
1/3 CERTIFIED LEADMAN
1/4 CERTIFIED UTILITY WORKER II
1/4 CERTIFIED UTILITY WORKER II
534.82.31 SUPPLIES              180.42              500.00              250.46               500.00
534.82.32 FUEL                     -                100.00                     -                        -  
534.82.35 SMALL TOOLS                     -                  50.00                     -                   50.00
534.82.41 CONTRACT/PROFESSIONAL SERVICES              146.32              200.00                 8.89               200.00
BACKFLOW INSPECTION
534.82.42 COMMUNICATIONS                     -                100.00                     -                 100.00
534.82.43 TRAVEL AND/OR TRAINING                     -                900.00                35.00               500.00
534.82.49 MISCELLANEOUS                     -                  50.00                     -                   50.00
534.82.64 EQUIPMENT              155.13              100.00                     -                 100.00
TOTAL CROSS CONNECTION         44,029.19         50,500.00         42,198.78          53,300.00
Text Box: This department was established in 2000 to track the costs of developing and implementing the Town's cross connection program. This program is required by the State Department of Health. The cross connection program is to prevent possible contamination of the Town's water supply from backflows. Those Town water users that have drilled wells to provide irrigation water to their property or have installed sprinklers for fire protection must install a backflow device to protect the Town's water. The Town must inspect these devises to make sure they comply with Town regulations and are functioning properly.
 EXPENDITURES Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
534.90.21 BENEFITS                83.00              350.00              328.00               250.00
0 CDL COSTS               100
1 RESPIRATOR PHYSICALS               150
534.90.31 SUPPLIES                     -                350.00              226.76               350.00
534.90.41 CONTRACT/PROFESSIONAL SERVICES                     -                100.00                     -                 100.00
534.90.42 COMMUNICATIONS           1,366.22           2,100.00           1,910.75            2,100.00
1 10% POSTAGE               550
2 MISC. SHIPPING                 50
3 WATER QUALITY REPORT            1,200
4 INTERNET SERVICE               300
534.90.44 ADVERTISING                     -                  50.00                 9.28                 50.00
534.90.45 EQUIPMENT RENTAL              158.40              300.00                79.20               300.00
10% POSTAGE MACHINE LEASE
534.90.46 INSURANCE         22,891.55         23,500.00         21,450.21          20,150.00
1 AWC POOL          19,500
2 AWC L&I PROGRAM               650
534.90.49 MISCELLANEOUS           2,233.01         14,150.00           2,383.78            2,750.00
1 1-800-DIG               100
2 AWC DRUG TESTING               300
3 MISC               100
4 DAMAGES               500
5 RETROFIT REBATE            1,000
6 MEMBERSHIPS               150
7 WATER CONSERVATION RULERS               600
534.90.51 INTERGOVERNMENTAL              748.86              250.00              292.98               250.00
1 DNR FIRE FEE               150
2 HAZARDOUS WASTE               100
534.90.64 EQUIPMENT                     -                300.00              161.50               100.00
think rain
TOTAL OTHER OPERATING         27,481.04         41,450.00         26,842.46          26,400.00
Text Box: The Town pays for the physical and license fees for a certified drivers license (CDL) which is State requirement for truck drivers. The State Department of Health requires the Town to publish and distribute to all water customers the consumer confidence report on water quality annually. The retrofit program is an element of the Town's water conservation plan. Town water customers can apply for a $75 rebate when they install a new low flush toilet.
 EXPENDITURES Text Box: Debt accounts for the principal and interest payments of long term debt that are not accounted for in a separate fund.
DEBT
582.34.78 PRINCIPAL         36,203.51         36,300.00         36,203.51          36,300.00
592.34.83 PUBLIC WORKS TRUST FUND LOAN           2,896.28           2,600.00           2,534.25            2,200.00
INTEREST
PUBLIC WORKS TRUST FUND LOAN
        39,099.79         38,900.00         38,737.76          38,500.00
TOTAL DEBT
 PUBLIC WORKS TRUST FUND LOAN - WATER TANK II 
maturity  total   interest   total 
     
7/1/2006                36,203.51                  2,172.21                38,375.72
7/1/2007                36,203.51                  1,810.18                38,013.69
7/1/2008                36,203.51                  1,448.14                37,651.65
7/1/2009                36,203.51                  1,086.11                37,289.62
7/1/2010                36,203.51                     724.07                36,927.58
7/1/2011                36,203.51                     362.01                36,565.52
     
total              217,221.06                  7,602.72              224,823.78
Text Box: Main Extension accounts for the installation of new mains.
MAIN EXTENSION
534.95.41 PROFESSIONAL SERVICES                            -           20,000.00         18,623.11          15,000.00
TOTAL MAIN EXTENSION                     -           20,000.00         18,623.11          15,000.00
Text Box: The Town's contract engineers oversee the installation of developer required water system improvements. When the Town accepts these new improvements the developer reimburses the Town for these costs.
 EXPENDITURES Text Box: Connection Costs accounts for the time & materials used to connect new water hookups.
CONNECTION COSTS
594.34.10 PERSONNEL           1,525.51           3,600.00                     -              1,500.00
594.34.20 BENEFITS              571.68           1,400.00                     -                 600.00
594.34.31 SUPPLIES              417.67           7,500.00           1,159.02            2,000.00
594.34.40 LEGAL                     -                100.00                     -                 100.00
594.34.41 CONTRACT/PROFESSIONAL SERVICES         11,530.34              500.00                     -                 500.00
594.34.49 MISCELLANEOUS                     -                100.00                     -                 100.00
594.34.53 INTERGOVERNMENTAL           1,886.14           3,500.00           1,799.29            1,500.00
STATE TAXES ON HOOKUPS
TOTAL CONNECTION COSTS         15,931.34         16,700.00           2,958.31            6,300.00
Text Box: Legal funds are budgeted to cover attorney costs for disputes over rights to new water service connections. Since 1979 the Town has prohibited new out of town water service connections except for those properties that had prior commitments with the Town for water service. In 1999 an individual without a right to a water connection sued to connect to the Town's system. Both the San Juan Superior and the State Courts ruled in the Town's favor. The Town pays a 1.5% B&O tax to the State on water connection fees.
   
   NUMBER OF   
YEAR  ACCOUNTS   INCREASE 
2004                1,258                    14
2003                1,244                    28
2002                1,231                    19
2001                1,212                    11
2000                1,201                    16
1999                1,185                    30
1998                1,155                    14
1997                1,141                    17
1996                1,124                    24
1995                1,100                    16
1994                1,084                    31
1993                1,053                    21
   
Text Box: Improvements accounts for the cost to repair, replace & improve various areas of the water system.
EXPENDITURES
IMPROVEMENTS
596.34.41 CONTRACT/PROFESSIONAL SERVICES                     -                500.00                     -                 500.00
MISC
596.34.63 IMPROVEMENTS           5,588.53         16,000.00         15,812.35            6,000.00
UPGRADE FIRE HYDRANTS
TOTAL IMPROVEMENTS           5,588.53         16,500.00         15,812.35            6,500.00
 
IMPROVEMENT PROJECTS COMPLETED  YEAR 
   
Upgrade Augmentation 2 control panel 2002
Complete upgrade to Augmentation 1 control panel 2002
Complete Argyle Water Main 2001
Complete Nash & Mullis Street Water Main 2001
Replace control panel @ Augmentation l 2001
Upgrade Argyle Water Main 2000
Upgrade Spring Street Water Main 2000
Install Water Main on Market/Nash Streets 2000
Upgrade North End Blair Ave Main 1999
Elfving Main Extension 1998
High School Main Extension 1998
Complete Blair Ave Line Replacement 1998
Upgrade Fire Hydrants 1997
Upgrade Water Filters 1997
Upgrade Marble Street Main 1997
Install Aley Ave Line 1997
Upgrade South End Blair Ave Main 1997
Elfving Main Extension 1997 Text Box: The majority of water system improvements are budgeted in the capital reserve fund where funds have been saved for those projects. In 2005 the Town stepped up its fire hyrant upgrade program.
Upgrade Fire Hydrants 1996
Office @ Treatment Plant 1996
Pipe Storage 1996
Wier @ Augmentation II 1996
Upgrade Main Line @ Carter's Pond 1996
 EXPENDITURES Text Box: Other uses for interfund transactions. These transactions are equivalent to operating subsidies.
OTHER USES
597.17.10 TO SEPARATION RESERVE           2,050.00           2,050.00           2,050.00            2,350.00
597.34.10 TO STUDIES RESERVE         10,000.00         10,000.00         10,000.00          10,000.00
597.34.20 TO REPAIR RESERVE         19,500.00         24,500.00         24,500.00          19,500.00
A WATER TANK            5,000
B MEDIA CHANGE            7,500
C WATER TANK INSPECTION            2,000
D LEAK DETECTION            5,000
597.34.21 TO BOND REDEMPTION         65,449.98        133,100.00        133,100.00         140,100.00
597.41.20 TO ARGYLE LOAN REDEMPTION           9,440.56           9,200.00           9,180.72            9,000.00
597.61.30 TO LAND RESERVE                     -                100.00                     -                 100.00
597.63.30 TO CAPITAL PROJECTS RESERVE        216,000.00        216,000.00        216,000.00         226,000.00
A FUTURE PROJECTS        200,000
B 1/5 SHOP BUILDING          15,000
C 1/5 FENCE @ TOWN SHOP            1,000
D MAINS           10,000
597.64.10 TO EQUIPMENT RESERVE         33,600.00         33,600.00         33,600.00          43,700.00
TOTAL OTHER USES        356,040.54        428,550.00        428,430.72         450,750.00
Text Box: Interfund transfers are used to set aside funds in different reserves for future expenditures or to transfer funds to debt redemption funds for the current year's principal and interest payments. The separation reserve transfer sets aside money for those employees that are eligible for retirement in five years. These funds are for the payout of earned vacation and sick leave. The transfer to the Capital Projects Reserve fund will be increased. This reserve is to finance needed future capital improvements to the Town's water system.
 EXPENDITURES Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets or to record a prior years' correction.
NON EXPENDITURES
588.20.00 PRIOR YEAR REFUND                     -                100.00                     -                 100.00
TOTAL NON EXPENDITURES                     -                100.00                     -                 100.00
TOTAL WATER EXPENDITURES     1,198,588.84     1,320,540.00     1,162,996.30      1,355,240.00
WATER
FUND
BEGINNING BALANCE        207,739.83        181,000.00        181,082.84         148,000.00
REVENUE ESTIMATES     1,176,931.85     1,249,460.00     1,197,025.67      1,322,130.00
EXPENDITURE APPROPRIATIONS     1,198,588.84     1,320,540.00     1,162,996.30      1,355,240.00
ENDING BALANCE        186,082.84        109,920.00        215,112.21         114,890.00