ACCOUNT # DESCRIPTION  2004 ACTUAL   2005 BUDGET   2005 ACTUAL   2006 BUDGET 
11/30
REVENUE
308.35.10 BEGINNING BALANCE         243,042.71         132,000.00         132,154.92           62,000.00
313.18.10 HB 2260 FUNDS          66,098.00          70,400.00          70,395.00           70,000.00
343.50.10 USE CHARGE         579,350.93         510,000.00         505,300.52          517,200.00
343.50.11 BASE CHARGE         790,920.91         850,000.00         764,923.96          861,900.00
343.50.12 SEPTAGE CHARGE                      -              1,200.00            1,281.74                500.00
343.50.13 INSTALLATION CHARGE            4,120.00            6,500.00            6,255.00             5,000.00
343.50.14 SEWER MAIN EXTENSIONS                      -                 100.00                      -                  500.00
343.50.15 LABOR & MATERIAL CHARGES               932.94               100.00                 17.14                  50.00
361.11.00 INVESTMENT INTEREST            1,982.63            2,000.00            2,101.37             1,500.00
367.11.00 GRANT AWC                      -              1,000.00            1,000.00                       -  
367.12.00 MAIN EXTENSION REIMBURSEMENTS                      -                        -                        -                    10.00
369.90.10 MISCELLANEOUS               279.59            1,000.00            1,049.29                200.00
369.90.11 LAB TESTING            4,151.00            4,200.00            4,200.00                       -  
TOTAL SEWER OPERATING REVENUE      1,447,836.00      1,446,500.00      1,356,524.02       1,456,860.00
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 now 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 rate increase in 2005. 2006 user fees reflect an 2.7% increase. In 2005 the distribution of revenue between the use charge & base charge was reformuled. The Town received a grant from the Association of Washington Cites' (AWC) risk manangement program to help purchase a side sewer camera. The Town did laboratory testing work for other island sanitary system. Recently this system was upgraded and now does its own lab work.
 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          19,295.29          20,100.00          18,162.09           21,200.00
1/5 UTILITIES SUPERINTENDENT
1/5 CLERK II
535.10.20 BENEFITS            4,091.71            4,500.00            3,991.31             5,100.00
1/5 UTILITIES SUPERINTENDENT
1/5 CLERK II
535.10.31 SUPPLIES               666.70               650.00               377.26                500.00
535.10.32 FUEL                 99.92               100.00                 89.23                200.00
535.10.35 SMALL TOOLS                      -                   50.00                      -                    50.00
535.10.40 LEGAL               594.50               500.00               362.50                500.00
535.10.41 CONTRACT/PROFESSIONAL SERVICES                      -                 250.00                      -                  100.00
535.10.42 COMMUNICATIONS               556.18               700.00               504.31                650.00
1 1/5 SHOP PHONE               500
2 1/5 INTERNET SERVICE               150
535.10.43 TRAVEL AND/OR TRAINING               383.16            1,225.00               666.76                850.00
1 1/5 REGULAR               200
2 1/5 SAFETY                650
535.10.45 EQUIPMENT RENTAL                      -                   50.00                  4.59                  50.00
535.10.47 UTILITIES            1,760.98            2,100.00            1,573.46             2,000.00
1 1/5 SHOP POWER            1,000
2 1/5 TOWN            1,000
535.10.48 REPAIR & MAINTENANCE               487.58            1,050.00               227.21                450.00
1 1/5 COPIER               150
2 1/5 VEHICLE               100
3 1/5 MISCELLANEOUS               100
4 1/5 BUILDING               100
535.10.49 MISCELLANEOUS               293.43               500.00                 83.33                500.00
1 MISC.               100
2 DUES & SUBSCRIPTIONS               400
EXPENDITURES
UTILITIES ADMINISTRATION (CON'T)
535.10.51 SAN JUAN COUNTY                      -                   50.00                 22.30                  50.00
REFUSE DUMPING
535.10.53 INTERGOVERNMENTAL          29,578.15          31,300.00          25,117.44           31,300.00
REVENUE TAXES
535.10.54 INTERFUND TAXES          53,440.60                      -                        -                         -  
TAX FOR STREETS
535.10.63 IMPROVEMENTS                      -                        -                        -                  750.00
VINYL TOWN SHOP
535.10.64 EQUIPMENT               474.13                 75.00                 21.37                100.00
TOTAL UTILITIES ADMINISTRATION         111,722.33          63,200.00          51,203.16           64,350.00
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 based on the gross user fees received. For 14 years the Town levied a 3.9% tax on the revenue of its own utilities which 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 Sewer Utility matters
ADMINISTRATION PLANNING
535.20.10 PERSONNEL          20,304.12          20,900.00          19,039.90           21,800.00
1/6 TOWN ADMINISTRATOR
1/6 EXECUTIVE ASSISTANT
535.20.20 BENEFITS            4,326.11            4,900.00            4,177.88             5,200.00
1/6 TOWN ADMINISTRATOR
1/6 EXECUTIVE ASSISTANT
535.20.41 CONTRACT/PROFESSIONAL SERVICES            1,645.88            1,450.00               130.50             6,900.00
1 LABOR NEGOTIATIONS            2,400
2 COMPLETE SEWER MAIN EXTENSION MANUAL            4,000
3 LEGAL-REDUCED CONNECTIONS               500
535.20.43 TRAVEL AND/OR TRAINING               102.97               450.00               385.55                450.00
535.20.49 MISCELLANEOUS                      -                 100.00                      -                  100.00
TOTAL ADMINISTRATION PLANNING          26,379.08          27,800.00          23,733.83           34,450.00
Text Box: The Town Administrator oversees all Town operations. He and his executive assistant's time are equally divided between the Current Fund and the Town's five utility funds. The Town 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
535.21.10 PERSONNEL          11,809.92          12,000.00          10,913.27           12,300.00
1/5 SYSTEM ADMINISTRATOR
535.21.11 OVERTIME                      -                 100.00                 68.09                100.00
535.21.20 BENEFITS            2,207.51            2,500.00            2,139.76             2,700.00
1/5 SYSTEM ADMINISTRATOR
535.21.31 SUPPLIES                 39.07               300.00               223.00                900.00
535.21.35 SMALL TOOLS                 61.62               100.00                 57.24                125.00
535.21.41 PROFESSIONAL SERVICE               118.59               200.00               437.31                200.00
535.21.43 TRAVEL AND/OR TRAINING               762.16               650.00               573.58                650.00
535.21.48 REPAIR & MAINTENANCE                 60.58               350.00                      -                  100.00
535.21.49 MISCELLANEOUS               162.27               250.00                 28.17                250.00
DUES, SUBSCRIPTIONS
535.21.64 EQUIPMENT            1,785.41               700.00               637.49                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          17,007.13          17,150.00          15,077.91           18,275.00
 EXPENDITURES
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
535.70.10 PERSONNEL          21,576.24          22,200.00          20,553.71           23,800.00
1/6 FINANCE OFFICER
1/6  CLERK II
1/6 ACCOUNTING CLERK 
535.70.11 OVERTIME               376.55               500.00               387.01                500.00
535.70.20 BENEFITS            4,621.87            5,500.00            4,439.52             5,800.00
1/6 FINANCE OFFICER
1/6  CLERK II
1/6 ACCOUNTING CLERK 
535.70.31 SUPPLIES               393.94               500.00               388.67                500.00
535.70.41 CONTRACT/PROFESSIONAL SERVICES            3,785.31            4,800.00            4,194.00             4,350.00
1 MISC                 50
2 15%  SOFTWARE SUPPORT               700
3 24% STATE AUDIT            3,600
535.70.42 COMMUNICATIONS            1,033.32            1,240.00               880.37             1,340.00
1 1/4 POSTAGE UTILITY BILLS            1,300
2 1/4 PERMIT FEE                 40
535.70.43 TRAVEL AND/OR TRAINING               239.19               850.00               691.58                850.00
535.70.48 REPAIR & MAINTENANCE                      -                   50.00                      -                    50.00
535.70.49 MISCELLANEOUS                      -                   50.00                      -                    50.00
MISC.
535.70.64 EQUIPMENT               309.52            1,050.00               900.82                100.00
1/6 MISC
TOTAL CUSTOMER SERVICE & FINANCE          32,335.94          36,740.00          32,435.68           37,340.00
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: Treatment accounts for the costs of treating the Town's waste.
 EXPENDITURES
TREATMENT
535.80.10 PERSONNEL         114,359.07         116,100.00         105,535.38          120,100.00
CERTIFIED LAB TECHNICIAN
1/2 CERTIFIED LEADMAN
1/2  CERTIFIED UTILITY WORKER II
1/4  CERTIFIED UTILITY WORKER II
1/4  UTILITY WORKER I
535.80.11 OVERTIME          23,319.33          28,000.00          24,544.42           28,000.00
WEEKEND COVERAGE
535.80.20 BENEFITS          34,164.08          37,650.00          33,888.60           37,700.00
CERTIFIED LAB TECHNICIAN
1/2 CERTIFIED LEADMAN
1/2  CERTIFIED UTILITY WORKER II
1/4  CERTIFIED UTILITY WORKER II
1/4  UTILITY WORKER I
535.80.31 SUPPLIES          41,242.03          50,000.00          46,227.77           47,500.00
1 REGULAR          35,000
2 LAB           12,500
535.80.32 FUEL          13,047.66          23,000.00          20,023.53           18,750.00
1 PROPANE          18,000
2 GENERATOR               500
3 BIOSOLIDS HAULING               250
Text Box: The Town installed its primary treatment plant in 1969 which was upgraded to a secondary treatment plant in 1984. This treatment plant was upgraded in 2003. With the new plant using a Sequencing Batch Reactor system and ultraviolet light for disinfection, chlorine is no longer needed. Not having chlorine on site has increased the safety to the residential neighborhood surrounding the plant. The Town dewaters its biosolids through its tower press and then processes it in a dryer. The resulting byproduct is transported to the Town of LaConner's treatment plant where it is used in their composting operation.
EXPENDITURES
TREATMENT (CON'T)
535.80.35 SMALL TOOLS            1,144.48               750.00               641.71                500.00
535.80.40 DISPOSAL COSTS               899.20            1,500.00            1,026.16             1,500.00
535.80.41 CONTRACT/PROFESSIONAL SERVICES            5,915.04            6,100.00            4,181.17             8,250.00
1 EFFLUENT TESTING               500
2 LAB TESTING               400
3 CLEANING LAB               200
4 SOFTWARE SUPPORT               900
5 BIOSOLIDS TESTING            1,500
6 METER CALIBRATIONS            2,000
7 SCADA UPDATING               150
8 MISCELLANEOUS LAB TESTING            2,500
9 PROCESS CONTROL ASSISTANCE               100
535.80.42 COMMUNICATIONS               897.23            1,050.00               755.58             1,050.00
1 SECURITY ALARM FEE               400
2 FIRE ALARM FEE               350
3 1/2 CELL PHONE               300
535.80.43 TRAVEL AND/OR TRAINING               419.65            3,100.00            2,920.54             3,500.00
1 REGULAR            2,500
2 BIOSOLIDS HAULING            1,000
535.80.44 ADVERTISING                      -                   50.00                 41.20                  50.00
535.80.45 EQUIPMENT RENTAL               192.19               100.00                 27.53                100.00
535.80.47 UTILITIES          85,975.34          95,000.00          82,416.18           78,000.00
1 OPALCO          48,000
2 TOWN          30,000
535.80.48 REPAIR & MAINTENANCE            8,055.62            7,500.00            3,119.04             6,000.00
1 VEHICLES            2,000
2 EQUIPMENT            3,500
3 MISC               500
EXPENDITURES
TREATMENT (CON'T)
535.80.49 MISCELLANEOUS               110.00               100.00                 60.00                310.00
1/2 SUBSCRIPTION FIRE WALL PROTECTION
535.80.51 INTERGOVERNMENTAL            4,691.56            4,450.00            4,168.40             4,450.00
1 DISCHARGE PERMIT            2,800
2 LAB CERTIFICATION               650
3 REFUSE/SCREENINGS               500
4 BIOSOLIDS PERMIT               350
5 OPERATOR CERTIFICATES               150
535.80.64 EQUIPMENT          11,582.89            2,150.00            1,424.06             3,650.00
1  REPLACEMENT EQUIPMENT            2,500
2 PALLET JACK               550
3 LAB VACUUM               600
TOTAL  TREATMENT         346,015.37         376,600.00         331,001.27          359,410.00
Text Box: The local electric utility increased user rates 10% in 2005. A increase between 3 - 6% in scheduled in early 2006. The treatment plant usually uses its own gray water for much of its operations which reduces the need for the Town's potable water. During 2005, salt water intrusion into the treatment plant through the submarine main, made the grey water useable. The plant treats its own storm water on site which reduces the impact on the Harbor/Tucker Avenue storm drain system.
Text Box: Collection accounts for the cost of collecting sewage and transporting it to the treatment plant.
 EXPENDITURES
COLLECTION
535.81.10 PERSONNEL          94,176.92         107,400.00          96,308.33          111,700.00
1/2 CERTIFIED LEADMAN
1/2 CERTIFIED UTILITY WORKER II
3/4 CERTIFIED UTILITY WORKER II
3/4  UTILITY WORKER I
535.81.11 OVERTIME            4,333.61            5,000.00            3,917.72             5,000.00
535.81.20 BENEFITS          25,107.80          32,000.00          27,380.79           38,800.00
1/2 CERTIFIED LEADMAN
1/2 CERTIFIED UTILITY WORKER II
3/4 CERTIFIED UTILITY WORKER II
3/4  UTILITY WORKER I
535.81.31 SUPPLIES          14,033.48          25,000.00          23,018.14           25,000.00
535.81.32 FUEL            2,090.81            2,000.00            1,959.11             3,000.00
535.81.35 SMALL TOOLS               696.16               500.00               230.94                250.00
535.81.41 CONTRACT/PROFESSIONAL SERVICES            5,245.40          11,150.00            8,085.87           15,400.00
1 JETTER          10,000
2 SOFTWARE SUPPORT               900
3 INSPECTION               500
4 1/5 GIS FILE CONVERSION PLAN            4,000
535.81.42 COMMUNICATIONS               508.06               350.00               315.17                300.00
1 1/2 CELL PHONE               300
Text Box: The Town's wastewater collection system was installed in 1969 and serves approximately 430 acres within the Town and the University of Washington Laboratories. The collection system has 40,000 feet of sewer lines along with seven pump stations which include two at the University of Washington Laboratories. The Town must comply with both new Department of Ecology and our insurance carrier's reporting and operational regulations for wastewater collection systems. The increase in supply costs are for root removal in collection lines. The removal of these blockages reduce potential sewer backups.
EXPENDITURES
COLLECTION (CON'T)
535.81.43 TRAVEL AND/OR TRAINING                 81.25               900.00               171.55                500.00
535.81.44 ADVERTISING                      -                   50.00                      -                    50.00
535.81.45 EQUIPMENT RENTAL                 22.03               500.00               215.40                500.00
535.81.47 UTILITIES            4,406.62            2,850.00            2,371.94             6,300.00
1 OPALCO            4,800
2 TOWN            1,500
535.81.48 REPAIR & MAINTENANCE            5,211.67            6,700.00          14,424.30             9,000.00
1 VEHICLES            1,500
2 EQUIPMENT            2,500
3 COLLECTION LINES            2,500
4 PUMPS & PUMP STATIONS            2,500
535.81.49 MISCELLANEOUS                      -                 100.00                      -                  310.00
1/2 SUBSCRIPTION FIRE WALL PROTECTION
535.81.51 INTERGOVERNMENTAL                  9.00               100.00                      -               1,000.00
MOORAGE @ PORT
535.81.64 EQUIPMENT          14,964.71          24,400.00          17,800.94             8,500.00
1 REPLACEMENT EQUIPMENT            2,500
2 14' SKIFF            6,000
TOTAL COLLECTION         170,887.52         219,000.00         196,200.20          225,610.00
Text Box: Wastewater from the business district and the south side of Town drains into Pump Station #1 which then pumps to Pump Station #2 via an underwater sewer main that runs across the harbor. This main requires annual repairs which are budgeted in the Major Repair Reserve Fund. The Town is on a Washington Department of Ecology compliance schedule to replace this main by 2007. 2004 equipment included a generator for pump station #5. The 2005 purchase of smoke testing equipment allows the Town to monitor inflow and infiltration (I/I) of water into the collection system. The new lateral camera will help find blockages in the side sewers before they can cause backup damage. The purchase of a skiff will allow the wastewater crew to monitor the submarine line for leaks.
EXPENDITURES
Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
535.90.21 CDL COSTS                      -                 150.00               130.00                150.00
535.90.31 SUPPLIES                      -                 350.00               221.37                350.00
535.90.32 FUEL               520.56               700.00               493.28                700.00
535.90.41 PROFESSIONAL SERVICE                      -                 100.00                      -                  100.00
535.90.42 COMMUNICATIONS            5,183.93            5,250.00            3,459.87             5,100.00
1 PHONE            4,000
2 10% POSTAGE               550
3 INTERNET SERVICE               500
4 MISC POSTAGE                 50
535.90.44 ADVERTISING                      -                   50.00                  9.28                  50.00
535.90.45 EQUIPMENT RENTAL               221.73               300.00                 79.20                300.00
POSTAGE MACHINE LEASE
535.90.46 INSURANCE          13,163.67          15,200.00          12,334.84           12,000.00
1 AWC POOL          12,000
2 AWC L&I PROGRAM               650
535.90.49 MISCELLANEOUS               665.64            3,100.00            1,331.63             3,100.00
1 1-800-DIG               200
2 AWC DRUG TESTING               300
3 DAMAGES BACKUPS            2,500
4 MISCELLANEOUS               100
535.90.51 INTERGOVERNMENTAL               752.88               700.00               301.50                200.00
1 HEPATITIS SHOTS               100
2 SJ CO HAZARDOUS WASTE               100
535.90.64 EQUIPMENT                      -                        -                        -                  750.00
SIDE BOARDS PICKUP TRUCK
TOTAL OTHER  OPERATING          20,508.41          25,900.00          18,360.97           22,800.00
Text Box: The Town pays for the physical and license fees for a certified drivers license (CDL) which is a State requirement for truck drivers.
EXPENDITURES Text Box: Main Extension accounts for the installation of new mains.
MAIN EXTENSIONS
535.95.41 PROFESSIONAL SEVICES                      -              7,500.00            5,861.50             7,500.00
TOTAL MAIN EXTENSIONS                      -              7,500.00            5,861.50             7,500.00
Text Box: The Town's contract engineers oversee the installation of developer required sewer system improvements. When the Town accepts these new improvements, the developer reimburses the Town for these costs.
CONNECTION COSTS
594.35.10 PERSONNEL            1,162.94            2,000.00                      -               2,000.00
594.35.20 BENEFITS               455.95               650.00                      -                  650.00
594.35.31 SUPPLIES            4,601.54            5,500.00            1,777.95             3,000.00
594.35.40 LEGAL                      -                 100.00                      -                  100.00
594.35.41 OTHER CHARGES            3,288.59            1,000.00               916.25                100.00
594.35.45 EQUIPMENT RENTAL                      -              1,000.00               484.65             1,000.00
594.35.53 INTERGOVERNMENTAL            2,599.01            3,500.00            2,752.97             2,000.00
STATE TAXES ON HOOKUP FEES
TOTAL CONNECTION COSTS          12,108.03          13,750.00            5,931.82             8,850.00
 
YEAR  # of ACCOUNTS   INCREASE 
2004                           847                             14
2003                           833
                            20
2002                           813                             24
2001                           789                               7
2000 782                             14
1999 768                             11
1998 757                               7
1997 750                             17
1996 733                             22
1995 711                             11
EXPENDITURES
Text Box: Improvements accounts for the cost to repair, replace & improve various areas of the sewer system.
IMPROVEMENTS
596.35.41 PROFESSIONAL SERVICE                      -                        -                        -                         -  
596.35.63 IMPROVEMENTS          17,385.45                      -                        -                         -  
TOTAL IMPROVEMENTS          17,385.45                      -                        -                         -  
IMPROVEMENT PROJECTS COMPLETED  YEAR 
Install Side Sewer @ Downriggers 2004
Text Box: The side sewer @ Downriggers Restaurant was replaced with a larger line in 2004. The majority of wastewater system improvements are budgeted in the capital reserve fund where funds have been saved for those projects.
Relocate Whale Museum Line 2003
Relocate First Street Main 2003
Completed Upgrade Electrical Panel at Pump Station #3 2001
Upgrade Electrical Panel at U of W Pump Station 2001
Replace Spring Street Main 2000
Upgrade Pump Station #3 2000
Install Sensor Panel @ Pump Station #2 1999
Replace Pumps @ Station #2 1999
Shop Building Remodel 1998
Complete Shop Building Remodel 1998
Generator Building 1998
Purchase Supplies for Malcolm Street Main Relocation 1998
Relocate Reed Street Main 1998
Complete Mullis Street Line 1998
Install Ventilation Sludge Building 1997
Shop Building Remodel 1997
Install Heat Sludge Building 1997
Generator Building 1997
Upgrade Vine Street Main 1997
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                850.00
597.35.11 TO MAJOR REPAIRS RESERVE          26,500.00          26,500.00          26,500.00           26,500.00
A REPLACE MARINE LINE          15,000
B MAJOR REPAIRS          10,000
C UNIVERSITY OF WASHINGTON PUMP STATION            1,500
597.35.13 TO STUDIES RESERVE          30,000.00          15,000.00          15,000.00           15,000.00
597.35.14 TO  BOND REDEMPTI0N         473,268.48         533,150.00         533,150.00          533,650.00
A 1998 SEWER BOND          59,200
B 2003 SEWER BOND        176,900
C SEWER PLANT DESIGN PWFT #1          23,650
D PWTF #2        193,200
E PWTF #3          80,700
597.41.20 TO ARGYLE LOAN REDEMPTION          11,256.05          11,000.00          10,946.26           10,600.00
597.61.30 TO LAND RESERVE          10,000.00               100.00                      -                  100.00
597.63.30 TO CAPITAL PROJECTS RESERVE         216,000.00         116,000.00         116,000.00           66,000.00
A FUTURE CAPITAL PROJECTS          50,000
B 1/5 SHOP BUILDING          15,000
C 1/5 FENCE TOWN SHOP            1,000
597.64.10 TO EQUIPMENT RESERVE          35,300.00          35,300.00          35,300.00           45,900.00
TOTAL OTHER USES         804,374.53         739,100.00         738,946.26          698,600.00
Text Box: Interfund transfers are used to set aside funds in reserve for future uses or to transfer funds to debt redemption funds to cover current year 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 payout for earned vacation and sick leave. The money transferred to the study reserve fund is for future engineering plans. The transfer to Capital Projects Reserve decreased in 2005 as the transfer to Bond Redemption is increased. The transfer will again be reduced in 2006 as there are less funds available after covering system operating costs.
NON EXPENDITURES
Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets or record a prior years' correction.
588.20.00 PRIOR YEAR REFUND                      -                 100.00                      -                  100.00
TOTAL NON EXPENDITURES                      -                 100.00                      -                  100.00
TOTAL SEWER EXPENDITURES      1,558,723.79      1,526,840.00      1,418,752.60       1,477,285.00
SEWER BEGINNING BALANCE         243,042.71         132,000.00         132,154.92           62,000.00
FUND REVENUE       1,447,836.00      1,446,500.00      1,356,524.02       1,456,860.00
EXPENDITURE       1,558,723.79      1,526,840.00      1,418,752.60       1,477,285.00
ENDING BALANCE         132,154.92          51,660.00          69,926.34           41,575.00