DESCRIPTION  2004 ACTUAL  2005 BUDGET  2005 ACTUAL  2006 BUDGET
11/30
REVENUE
308.37.00 BEGINNING BALANCE         53,610.40         48,000.00         47,998.01         57,500.00
343.70.10 COLLECTION FEES        726,599.71        740,000.00        690,003.12        720,000.00
343.70.11 BASE FEES         25,340.40         23,000.00         21,291.10         39,000.00
343.70.12 RECYCLE BINS                30.00              100.00                40.00              100.00
359.90.10 PENALTY RECONNECT                     -                100.00                     -                100.00
361.11.00 INVESTMENT INTEREST              815.12           1,500.00           1,871.02           1,000.00
362.60.10 RENT           1,420.00           2,900.00           2,820.00                10.00
369.40.00 RESTITUTION                     -                  10.00                     -                  10.00
369.90.10 MISCELLANEOUS              279.59           1,000.00              999.78              100.00
369.90.11 SALE OF RECYCLABLES                     -                  10.00                     -                  10.00
TOTAL REFUSE REVENUE        754,484.82        768,620.00        717,025.02        760,330.00
Text Box: A major economic indicator for the Town is the number of monthly refuse pickups. 2002 pickups were down 19% over the previous year. This decrease was in due in part to King's Market and Market Place changing to compacting bins and a fire that destroyed Friday Harbor Grocery and overnight moorage was down at the Port of Friday Harbor marina. In May 2004 refuse collection rates increased slightly in response to the increase in San Juan County's disposal fees. A propose increase in the base rate in budgeted. The monthly rate would go from $2.30 to $3.75. The revenue is needed to meet the requirements of the Town's ash fill closure plan.
   PICKUPS 
  2004 2003 2002 2001
Residential Cans                     18,406                   18,752                   18,217                   18,558
Commercial Cans                       9,076                     9,507                     9,672                   10,072
Commercial Small Dumpsters                           621                         607                         616                         644
Commercial Medium Dumpsters                       2,969                     2,971                     2,718                     2,890
Commercial Large Dumpsters                       5,380                     4,670                     4,921                     6,058
       
 RATES 
2003 2004  DIFFERENCE  % CHANGE
 Base Rate 2.27 2.30 0.03 1.32
Residential Cans 4.47 5.75 1.73 21.31
Commercial Small Dumpsters 33.27 35.00 1.73 5.20
Commercial Medium Dumpsters 49.96 51.00 1.04 2.08
Commercial Large Dumpsters 66.64 68.00 2.04 2.08
Text Box: The Maintenance/Town Shop department accounts for the supervision and general administration of the Town's Refuse Utility.
EXPENDITURES
UTILITY ADMINISTRATION
537.10.10 PERSONNEL         19,295.29         20,900.00         18,162.09         21,200.00
1/5 UTILITIES SUPERINTENDENT              10,600
1/5 CLERK II                6,800
537.10.20 BENEFITS           4,091.71           4,500.00           3,991.31           5,100.00
1/5 UTILITIES SUPERINTENDENT                2,500
1/5 CLERK II                1,600
537.10.31 SUPPLIES              666.70              650.00              377.29              500.00
537.10.32 FUEL                99.92              100.00                89.23              200.00
537.10.35 SMALL TOOLS                     -                  50.00                     -                  50.00
537.10.40 LEGAL              174.00              500.00                     -                500.00
537.10.41 CONTRACT/PROFESSIONAL SERVICES                     -                250.00                     -                100.00
1/5 MISCELLANEOUS
537.10.42 COMMUNICATIONS              558.26              700.00              504.32              650.00
1 1/5 SHOP PHONE               500
2 1/5 INTERNET SERVICE               150
537.10.43 TRAVEL AND/OR TRAINING              383.16           1,225.00              612.97              850.00
1 1/5 REGULAR               200
2 1/5 SAFETY                650
537.10.45 EQUIPMENT RENTAL                     -                  50.00                 4.59                50.00
537.10.47 UTILITIES           1,760.98           2,100.00           1,573.45           2,000.00
1 1/5 SHOP POWER            1,000
2 1/5 TOWN            1,000
537.10.48 REPAIR & MAINTENANCE              487.59           1,050.00              227.23              450.00
1 1/5 COPIER               150
2 1/5 VEHICLE               100
3 1/5 MISCELLANEOUS               100
4 1/5 BUILDING               100
537.10.49 MISCELLANEOUS              121.93              500.00              142.33              500.00
1 MISC.               100
2 DUES & SUBSCRIPTIONS               400
EXPENDITURES
UTILITY ADMINISTRATION (CON'T)
537.10.51 SAN JUAN COUNTY                     -                  50.00                22.30                50.00
REFUSE DUMPING
537.10.53 INTERGOVERNMENTAL         38,348.94         39,500.00         32,973.59         36,500.00
REVENUE TAXES
537.10.54 INTERFUND TAXES         29,325.67                     -                       -                       -  
TAX FOR STREETS
537.10.63 IMPROVEMENTS                     -                       -                       -                750.00
VINYL TOWN SHOP
537.10.64 EQUIPMENT              474.13                75.00                21.37              100.00
TOTAL UTILITY ADMINISTRATION         95,788.28         72,200.00         58,702.07         69,550.00
Text Box: The Utilities Superintendent and his clerk are divided equally between the Town's five utilities. Also all expenditures for the Town Shop are budgeted here. Funds are included for possible legal fees incurred on behalf of this utility. 2003 miscellaneous costs included upgrading Town facilities to meet State safety regulations. Intergovernmental taxes increase and/or decrease with expected revenues. The Town pays the State a 3.6% tax utility tax and a 1.5% B&O on the gross user fees received. 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.
EXPENDITURES
Text Box: Administration Planning accounts for the time spent by the Town Administrator on Refuse Utility matters
ADMINISTRATION PLANNING
537.20.10 PERSONNEL         20,296.44         20,900.00         19,032.64         21,800.00
1/6 TOWN ADMINISTRATOR                8,300
1/6 EXECUTIVE  ASSISTANT                4,400
537.20.20 BENEFITS           4,324.78           4,900.00           4,176.66           5,200.00
1/6 TOWN ADMINISTRATOR                1,700
1/6 EXECUTIVE  ASSISTANT                2,100
537.20.41 PROFESSIONAL SERVICE                     -                300.00                     -             1,600.00
LABOR NEGOTIATIONS
537.20.43 TRAVEL AND/OR TRAINING                     -                450.00              219.03              450.00
537.20.49 MISCELLANEOUS                     -                100.00                     -                100.00
TOTAL ADMINISTRATION PLANNING         24,621.22         26,650.00         23,428.33         29,150.00
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.
EXPENDITURES
Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
SYSTEM ADMINISTRATOR
537.21.10 PERSONNEL         11,809.92         12,000.00         10,913.27         12,300.00
1/5 SYSTEM ADMINISTRATOR
537.21.11 OVERTIME                     -                100.00                68.09              100.00
537.21.20 BENEFITS           2,207.51           2,500.00           2,139.76           2,700.00
1/5 SYSTEM ADMINISTRATOR
537.21.31 SUPPLIES                26.14              300.00              256.12              900.00
537.21.35 SMALL TOOLS                61.62              100.00                57.24              125.00
537.21.41 PROFESSIONAL SERVICE              118.59              200.00                62.31              200.00
537.21.43 TRAVEL AND/OR TRAINING              762.16              650.00              564.86              650.00
537.21.48 REPAIR & MAINTENANCE                60.58              350.00                     -                100.00
537.21.49 MISCELLANEOUS              162.26              250.00                28.17              250.00
DUES, SUBSCRIPTIONS
537.21.64 EQUIPMENT           1,742.40              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         16,951.18         17,150.00         14,652.57         18,275.00
EXPENDITURES
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
537.70.10 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
537.70.11 OVERTIME              376.55              500.00              387.01              500.00
537.70.20 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
537.70.31 SUPPLIES              393.94              500.00              388.69              500.00
537.70.41 PROFESSIONAL SERVICE           2,200.53           2,600.00           2,109.49           2,750.00
1 MISC                 50
2 20%  SOFTWARE SUPPORT               900
3 12% STATE AUDIT            1,800
537.70.42 COMMUNICATIONS           1,033.30           1,240.00              880.36           1,340.00
1 1/4 POSTAGE UTILITY BILLS            1,300
2 1/4 PERMIT FEE                 40
537.70.43 TRAVEL AND/OR TRAINING              239.19              850.00              691.57              850.00
537.70.48 REPAIR & MAINTENANCE                     -                  50.00                     -                  50.00
537.70.49 MISCELLANEOUS                     -                  50.00                     -                  50.00
MISC.
537.70.64 EQUIPMENT              309.52           1,050.00              900.82              100.00
1/6 MISC
TOTAL CUSTOMER SERVICE & FINANCE         30,751.14         34,540.00         30,351.17         35,740.00
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.
EXPENDITURES Text Box: Collection accounts for the cost of providing door to door refuse collection.
COLLECTION SERVICE
537.71.10 PERSONNEL         77,328.15         74,000.00         67,693.23         75,000.00
 UTILITY WORKER I              41,300
 UTILITY WORKER I
537.71.11 OVERTIME           6,552.62           5,500.00           3,231.47           5,500.00
537.71.20 BENEFITS         18,334.93         19,500.00         17,308.36         27,500.00
 UTILITY WORKER I              10,500
 UTILITY WORKER I
537.71.31 SUPPLIES         14,809.39         23,900.00         22,771.16         13,000.00
1 DUMPSTERS            7,000
2 MISC.            5,000
3 TIRES               500
4 CITY CAN LOCK UP               500
537.71.32 FUEL           4,698.56           5,200.00           4,154.98           6,000.00
537.71.35 SMALL TOOLS              200.45              100.00                     -                  50.00
537.71.43 TRAVEL                     -                100.00                 3.98              100.00
537.71.41 PROFESSIONAL/CONTRACT SERVICES                     -                       -                       -                200.00
537.71.44 ADVERTISING                28.00              300.00              220.20                50.00
537.71.48 REPAIR & MAINTENANCE           5,407.62           6,300.00           2,862.44           3,800.00
1 VEHICLES            2,500
2 HANDHELD               300
3 DUMPSTERS               500
4 MISCELLANEOUS               500
537.71.49 MISCELLANEOUS                     -                100.00                     -                100.00
537.71.51 INTERGOVERNMENTAL        302,769.07        305,000.00        264,438.30        315,000.00
DISPOSAL @ $160  PER TON
SAN JUAN COUNTY
537.71.64 EQUIPMENT                     -                100.00                     -                100.00
TOTAL COLLECTION SERVICE        430,128.79        440,100.00        382,684.12        446,400.00
Text Box: The Town began curbside refuse collection in 1973. The waste was disposed in the Town's landfill until the Town built its first incinerator in 1979 which was upgraded in 1985. When State laws changed in 1996 the Town closed down its incinerator and its ash fill. Town now disposes its solid waste at San Juan County's transfer station located on the Town's refuse site.
EXPENDITURES Text Box: Recycling accounts for the cost of providing curbside recycling service for the citizens of Friday Harbor.
RECYCLING
537.72.10 PERSONNEL         38,914.86         40,400.00         36,738.80         42,500.00
 UTILITY WORKER l
537.72.11 OVERTIME                27.42              100.00                     -                  50.00
537.72.20 BENEFITS           8,024.76           8,900.00           8,018.83         10,400.00
 UTILITY WORKER l
537.72.31 SUPPLIES              224.61              100.00                77.49              100.00
537.72.32 FUEL           1,355.51           2,000.00           1,547.58           2,000.00
537.72.41 CONTRACT/PROFESSIONAL SERVICES                     -                  50.00                     -                  50.00
537.72.43 TRAVEL                     -                300.00                     -                300.00
537.72.44 ADVERTISING                28.00              100.00                     -                100.00
537.72.48 REPAIR & MAINTENANCE           4,509.45           1,000.00              149.43              500.00
537.72.49 MISCELLANEOUS                     -                100.00                     -                100.00
537.72.64 EQUIPMENT                     -                100.00                     -                100.00
MISCELLANEOUS
TOTAL RECYCLING         53,084.61         53,150.00         46,532.13         56,200.00
Text Box: The Town's recycling program began in 1991. Start up costs for the program came from monies set aside in the Capital Projects Fund for this purpose. The Town provides free residential curbside recycling as part of a Countywide push for reducing waste through recycling. The Town provides cardboard pickup for local businesses for a fee. The cardboard is baled and sent to the mainland for recycling. The Town also has a bio-hazard waste pickup program.
EXPENDITURES
Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
537.90.10 PERSONNEL           5,898.11           9,300.00           7,894.74           9,800.00
1/5 LEADMAN
537.90.11 OVERTIME              583.93              750.00              411.92              750.00
537.90.20 BENEFITS           1,521.99           2,500.00           2,120.22           2,900.00
1/5 LEADMAN
537.90.21 CDL COSTS                     -                100.00              130.00              100.00
537.90.31 SUPPLIES                     -                150.00              104.12              150.00
537.90.32 FUEL                     -                250.00                     -                250.00
FOR GENERATOR
537.90.41 PROFESSIONAL SERVICE              538.50              100.00                     -                100.00
537.90.42 COMMUNICATIONS           1,049.67           1,100.00           1,000.16           1,150.00
1 PHONE               550
2 10% POSTAGE               550
3 MISC. POSTAGE                 50
537.90.44 ADVERTISING                     -                  50.00                 9.28                50.00
537.90.45 EQUIPMENT RENTAL              321.10              300.00                79.20              300.00
POSTAGE MACHINE LEASE
537.90.46 INSURANCE         12,542.75         14,050.00         11,753.01         11,150.00
1 AWC POOL          10,700
2 AWC L&I PROGRAM               450
537.90.47 UTILITIES           4,868.35           5,900.00           5,076.26           6,100.00
1 OPALCO            3,200
2 TOWN            2,900
537.90.48 REPAIRS & MAINTENANCE              178.25           3,450.00           3,276.70              500.00
537.90.49 MISCELLANEOUS              829.70              400.00              181.00              400.00
1 AWC DRUG TESTING               200
2 MISC.               200
537.90.51 INTERGOVERNMENTAL              589.64              600.00                68.00              600.00
1 DNR FIRE FEE                 50
2 HEPATITIS SHOTS               150
3 HAZARDOUS WASTE               400
537.90.63 IMPROVEMENTS                     -                       -                       -             2,500.00
SEAL COAT PARKING AREA
537.90.64 EQUIPMENT                     -                900.00              807.75              100.00
TOTAL OTHER OPERATING         28,921.99         39,900.00         32,912.36         36,900.00
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
597.17.10 TO WATER           1,000.00                     -                       -                       -  
597.37.10 TO LANDFILL CLOSURE         15,000.00         15,000.00         15,000.00         35,500.00
597.37.56 TO FIRE/REFUSE BOND REDEMPTION            6,000.00                     -                       -                       -  
597.63.30 TO CAPITAL PROJECTS         21,000.00         21,000.00         21,000.00         16,000.00
A FUTURE CAPITAL PROJECTS                  -  
B 1/5 SHOP BUILDING          15,000
C 1/5 FENCE TOWN SHOP            1,000
597.64.10 TO EQUIPMENT RESERVE         34,800.00         34,800.00         34,800.00         33,900.00
TOTAL OTHER USES         79,850.00         72,850.00         72,850.00         86,250.00
Text Box: Interfund transfers are used to set aside funds in reserve for future uses or to transfer funds to debt redemption fund to cover current year principal and interest payments. The fire/refuse bond were retired in February 2004. These bonds financed the second incinerator. The separation reserve transfer sets aside money for those employees that are eligible for retirement in five years. These funds are for payout of earned vacation and sick leave. The transfer to landfill closure is to fulfill requirements of closing the Town's ash fill. The Town must accumulate $633,000 in the Landfill Closure Fund by 2014 and have a well monitoring report done every year . The transfer for future capital improvements will be eliminated in 2006 so the transfer to the Land Fill Closure Fund can be increased.
EXPENDITURES Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets or 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  REFUSE EXPENDITURES        760,097.21        756,640.00        662,112.75        778,565.00
REFUSE BEGINNING BALANCE         53,610.40         48,000.00         47,998.01         57,500.00
FUND REVENUE ESTIMATES        754,484.82        768,620.00        717,025.02        760,330.00
EXPENDITURE APPROPRIATIONS        760,097.21        756,640.00        662,112.75        778,565.00
ENDING BALANCE         47,998.01         59,980.00        102,910.28         39,265.00