DESCRIPTION  2004 ACTUAL  2005 BUDGET  2005 ACTUAL  2006 BUDGET
11/30
REVENUE
308.31.00 BEGINNING BALANCE        257,841.02        187,500.00        187,502.88        170,500.00
322.40.00 SIDEWALK, CURB PERMITS           2,900.00           3,000.00           3,200.00           3,000.00
335.00.84 CAPRON FUNDS        233,149.06        215,000.00        202,304.51        200,000.00
336.00.87 MOTOR VEHICLE TAX         28,626.63         34,200.00         31,573.82         50,900.00
23.69 PER CAPITA
336.33.87 CITY HARDSHIP                     -                  10.00                     -                  10.00
361.11.00 INVESTMENT INTEREST           2,596.12           3,000.00           2,195.11           3,000.00
362.90.00 LEASE PAYMENT                     -                  10.00                     -                  10.00
367.11.00 GRANT FROM AWC              500.00           1,000.00                     -                       -  
367.12.00 DEVELOPER REIMBURSEMENT           7,488.59                     -                       -                       -  
369.40.00 RESTITUTION              149.92              400.00              377.98                10.00
369.90.00 MISCELLANEOUS              692.08           2,400.00           2,400.44              100.00
397.00.00 FROM CURRENT FUND        450,000.00        350,000.00        350,000.00        350,000.00
397.00.01 FROM ARTERIAL STREET FUND                     -           49,100.00                     -                       -  
TOTAL STREET FUND REVENUE        726,102.40        658,120.00        592,051.86        607,030.00
Text Box: Since neither San Juan County or the Town receive any monies for the maintenance of State highways, all motor vehicle license fees and fuel tax collected in the County are distributed back to these entities as "Capron Funds". These monies must be used street maintenance. Per State Law, the distribution of these funds is based on assessed evaluation comparison. Since San Juan County only assesses every three years on a rotating basis among islands, the Town value is compared to a ever changing County evaluation. Because of this imbalance, the County would always receive a higher portion of these funds. Many years ago by an gentleman's agreement, the County allocated 10% of the Capron Funds received to the Town. New County management decided to abandoned this agreement and distribute the Capron Funds to the Town based on Town/County assessed evaluation. This distribution change cost the Town $55,900 in 2004 Capron Fund revenue. Island County is the only other county to receive Capron Funds but since the whole county is reassessed annually the distribution to its cities and towns is equable. In 2005 the Town received a rebate from its risk management provider. The Town also received reimbursement of engineering fees from a local developer. The 2004 transfer from the Current Fund was increased to help fund the purchase of a new street sweeper.
EXPENDITURES Text Box: The Maintenance/Town Shop department accounts for the supervision and general administration of the Town's Street Utility.
UTILITIES ADMINISTRATION
TOWN SHOP
531.10.10 PERSONNEL         19,295.29         20,100.00         18,162.09         21,200.00
1/5 UTILITIES SUPERINTENDENT
1/5 CLERK II
531.10.20 BENEFITS           4,091.71           4,500.00           3,991.31           5,100.00
1/5 UTILITIES SUPERINTENDENT
1/5 CLERK II
531.10.31 SUPPLIES              694.34              650.00              377.56              500.00
531.10.32 FUEL                99.93              100.00                89.23              200.00
531.10.35 SMALL TOOLS                     -                  50.00                     -                  50.00
531.10.40 LEGAL           3,700.50           1,500.00              493.00              500.00
531.10.41 CONTRACT/PROFESSIONAL SERVICES                     -                250.00                     -                100.00
531.10.42 COMMUNICATIONS              554.09              700.00              504.35              650.00
1 1/5 SHOP PHONE               500
2 1/5 INTERNET SERVICE               150
531.10.43 TRAVEL AND/OR TRAINING              464.42           1,225.00              729.25              850.00
1 1/5 REGULAR               200
2 1/5 SAFETY               650
531.10.45 EQUIPMENT RENTAL                     -                  50.00                 4.59                50.00
531.10.47 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
531.10.48 REPAIR & MAINTENANCE              534.25           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
531.10.49 MISCELLANEOUS              120.93              500.00              107.33              500.00
1 MISC.               100
2 DUES & SUBSCRIPTIONS               400
EXPENDITURES
UTILITIES ADMINISTRATION
TOWN SHOP
531.10.51 SAN JUAN COUNTY                32.00                50.00                22.30                50.00
REFUSE DUMPING
531.10.63 IMPROVEMENTS                     -                       -                       -                750.00
VINYL TOWN SHOP
531.10.64 EQUIPMENT              926.87                75.00                21.37              100.00
TOTAL UTILITIES ADMINISTRATION         32,275.30         32,900.00         26,303.05         33,050.00
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.
EXPENDITURES
Text Box: Administration Planning accounts for the time spent by the Town Administrator on Street Utility matters
ADMINISTRATION PLANNING
531.20.10 PERSONNEL         20,299.68         20,900.00         19,035.83         21,800.00
1/6 TOWN ADMINISTRATOR
1/6 EXECUTIVE  ASSISTANT
531.20.20 BENEFITS           4,324.78           4,900.00           4,176.75           5,200.00
1/6 TOWN ADMINISTRATOR
1/6 EXECUTIVE  ASSISTANT
531.20.41 PROFESSIONAL SERVICE                     -             2,950.00           2,539.15           6,400.00
1 LABOR NEGOTIATIONS            1,300
2 REVISE STREET STANDARDS            5,000
3 TRAFFIC COUNTERS               100
531.20.43 TRAVEL AND/OR TRAINING              102.96              450.00              385.54              450.00
531.20.49 MISCELLANEOUS              193.00              250.00              210.00              100.00
TOTAL ADMINISTRATION PLANNING         24,920.42         29,450.00         26,347.27         33,950.00
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's street standards manual will be revised in 2006.
EXPENDITURES
Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
 SYSTEM ADMINISTRATOR
531.21.10 PERSONNEL         11,809.92         12,000.00         10,913.27         12,300.00
1/5 SYSTEM ADMINISTRATOR
531.21.11 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
531.21.31 SUPPLIES                39.05              300.00              223.00              900.00
531.21.35 SMALL TOOLS                61.62              100.00                57.24              125.00
531.21.41 PROFESSIONAL SERVICE              118.59              200.00                62.31              200.00
531.21.43 TRAVEL AND/OR TRAINING              762.16              650.00              573.57              650.00
531.21.48 REPAIR & MAINTENANCE                60.58              350.00                     -                100.00
531.21.49 MISCELLANEOUS              162.28              250.00                28.17              250.00
DUES, SUBSCRIPTIONS
531.21.64 EQUIPMENT           1,742.43              700.00              488.03              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         16,964.14         17,150.00         14,553.44         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: Maintenance keeps track of the day to day cost of repairing & maintaining the Town's Streets
STREET MAINTENANCE
531.50.10 PERSONNEL        115,753.29        126,900.00        108,749.63        132,600.00
3/5 LEADMAN
4/5 UTILITY WORKER I
4/5 UTILITY WORKER I
4/5 UTILITY WORKER III
531.50.11 OVERTIME           5,770.72           5,000.00           3,531.64           5,000.00
531.50.20 BENEFITS         26,299.35         32,300.00         26,751.81         36,200.00
3/5 LEADMAN
4/5 UTILITY WORKER I
4/5 UTILITY WORKER I
4/5 UTILITY WORKER III
531.50.31 SUPPLIES         62,438.61         58,500.00         54,863.47         58,500.00
1 GRAVEL, ASPHALT, ETC          55,000
2 STREET SIGNS            3,500
531.50.32 FUEL           8,172.78           9,500.00           8,408.66         10,000.00
531.50.35 SMALL TOOLS              389.23              250.00              115.87              250.00
531.50.41 CONTRACT/PROFESSIONAL  SERVICES           5,984.15           7,500.00           6,364.66         11,500.00
1 STRIPPING            7,500
2 1/5 GIS FILE CONVERSION PLAN            4,000
531.50.43 TRAVEL AND/OR TRAINING           1,086.61              900.00              398.69              500.00
531.50.44 ADVERTISING              222.70              100.00                     -                  50.00
531.50.45 EQUIPMENT RENTAL              260.65              750.00              627.30              750.00
531.50.47 UTILITIES         20,240.70         24,100.00         19,531.40         25,600.00
1 STREET LIGHTS          25,500
2 TOWN               100
Text Box: Friday Harbor is served by a network of streets that total approximately 13 miles. Most of the arterials are built to an acceptable standard for their intended uses. Many of the older local access streets are narrow, have deteriorating pavement or are gravel. Many are built on narrow right-of-ways. Recently constructed streets conform to the Town's adopted street standards. Since Friday Harbor Sand & Gravel closed, gravel must be imported from the mainland which increases the cost of supplies. In 2004 the Town purchased new signs for time limited parking. The Town pays a per light fee for its street light. OPALCO increase power rates by 10% in 2005. There is a planned 3 - 6% scheduled in early 2006.
EXPENDITURES
STREET MAINTENANCE (CON'T)
531.50.48 REPAIR & MAINTENANCE         11,358.93         24,000.00         21,830.08         24,000.00
1 VEHICLES/EQUIPMENT            5,000
2 SIDEWALKS            8,000
3 STREET LIGHTS               500
4 FRONT STREET WALL          10,000
5 ROOF REPAIRS SWEEPER SHED               500
531.50.49 MISCELLANEOUS                     -                100.00                96.93              100.00
531.50.51 SAN JUAN COUNTY                     -                300.00              291.84              350.00
REFUSE DISPOSAL
531.50.64 EQUIPMENT           3,099.74         10,850.00           9,608.96           1,600.00
1 RADIO               700
2 TOOL BOX               300
3 TOOL SET               600
TOTAL STREET MAINTENANCE        261,077.46        301,050.00        261,170.94        307,000.00
Text Box: The Town has completed a pavement inventory and will begin developing a pavement management program. Having this program in place allows the Town to apply for Washington State Department of Transportation funding for street improvements. Recent legislation requires that cities and towns to report their Arterial Streets' payment condition to the State. The 2004 purchase of a weed eater was shared with the Parks Department. In 2005, these departments shared in the cost of a gas powered vacuum. Also the street department purchased a sidewalk chipper with the aid of a AWC Risk Management grant.
EXPENDITURES
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
531.70.10 PERSONNEL         21,563.18         22,200.00         20,541.45         23,800.00
1/6 FINANCE OFFICER
1/6 CLERK II
1/6 ACCOUNTING CLERK 
531.70.11 OVERTIME              376.28              500.00              386.79              500.00
531.70.20 BENEFITS           4,618.98           5,500.00           4,436.88           5,800.00
1/6 FINANCE OFFICER
1/6 CLERK II
1/6 ACCOUNTING CLERK 
531.70.31 SUPPLIES                84.88              500.00              105.02              500.00
531.70.41 CONTRACT/PROFESSIONAL SERVICES           2,056.45           2,700.00           2,258.38           2,200.00
1 MISC                 50
2 12% SOFTWARE SUPPORT               500
4 11% STATE AUDIT            1,650
531.70.42 COMMUNICATIONS                     -                  50.00                     -                  50.00
531.70.43 TRAVEL AND/OR TRAINING              239.19              850.00              691.57              850.00
531.70.48 REPAIR & MAINTENANCE                     -                  50.00                     -                  50.00
531.70.49 MISCELLANEOUS                     -                  50.00                     -                  50.00
531.70.64 EQUIPMENT              309.52           1,050.00              900.82              100.00
1 1/6 MISC               100
TOTAL CUSTOMER SERVICE & FINANCE         29,248.48         33,450.00         29,320.91         33,900.00
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. This department processes all of the Town financial transactions.
EXPENDITURES
Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
531.90.21 BENEFITS              175.00              400.00              420.00              400.00
0 CDL COSTS               100
1 RESPIRATOR PHYSICALS               300
531.90.31 SUPPLIES                     -                100.00              179.76              200.00
531.90.42 COMMUNICATIONS              995.57           1,150.00              883.32           1,200.00
1 PHONE               600
2 10% POSTAGE               550
3 MISC. POSTAGE                 50
531.90.44 ADVERTISING                     -                  50.00                 9.28                50.00
531.90.45 EQUIPMENT RENTAL              158.40              300.00                79.20              300.00
POSTAGE MACHINE LEASE
531.90.46 INSURANCE         30,115.01         29,500.00         28,218.85         26,100.00
1 AWC POOL          25,700
2 AWC L&I PROGRAM               400
531.90.48 REPAIRS                     -                100.00                56.54              100.00
531.90.49 MISCELLANEOUS              171.00              700.00              181.00              700.00
1 AWC DRUG TESTING               200
2 MISC.               200
3 DAMAGES               300
531.90.51 INTERGOVERNMENTAL              581.86              400.00              220.00              400.00
HAZARDOUS WASTE
TOTAL OTHER OPERATING         32,196.84         32,700.00         30,247.95         29,450.00
EXPENDITURES
Text Box: Snow Storm is to track the costs of snow removal
SNOW STORM 
531.91.10 PERSONNEL                     -                300.00                     -                300.00
531.91.11 OVERTIME                     -                650.00              451.50              650.00
531.91.20 BENEFITS                     -                200.00              107.17              200.00
531.91.31 SUPPLIES           1,830.84           7,000.00           5,810.06           2,000.00
531.91.45 EQUIPMENT RENTAL                     -                  50.00                     -                  50.00
531.91.49 MISCELLANEOUS                     -                  50.00                     -                  50.00
531.91.64 EQUIPMENT                      -                100.00                     -                100.00
TOTAL SNOW STORM COSTS           1,830.84           8,350.00           6,368.73           3,350.00
EXPENDITURES
Text Box: Capital Outlay accounts for the improvements and upgrading of Town streets & sidewalks.
CAPITAL OUTLAY
595.10.41 ENGINEERING STREET PROJECTS         16,287.66         10,000.00           1,194.98           5,000.00
595.30.40 CONTRACT/PROFESSIONAL SERVICES              740.00                     -                       -                100.00
595.30.41 ROCK & OIL           6,281.00         13,000.00         10,822.04         46,000.00
1 MISC.            2,000
2 HUNT STREET            8,000
3 MALCOLM STREET            8,000
4 HARBOR STREET            4,000
5 HILLCREST          12,000
6 NELSON: FRANCK TO LINDER            6,000
7 NICHOLS STREET            6,000
595.30.63 STREET IMPROVEMENTS          61,604.32        103,500.00        100,527.08           3,000.00
INSTALL TRAFFIC CALMING DEVICES            3,000
595.61.41 DESIGN SIDEWALKS         34,277.21           5,100.00              744.10              500.00
1 MISCELLANEOUS               500
595.61.63 NEW SIDEWALKS         97,018.56           2,000.00              305.19         10,000.00
1 MISCELLANEOUS            2,000        
2 LINDER TO ISLANDERS'             8,000
595.63.63 STREET LIGHTS           5,667.93           8,000.00                     -             7,000.00
595.70.64 ROADSIDE DEVELOPMENT           4,237.14              425.00              413.34              100.00
TOTAL STREET CONSTRUCTION        226,113.82        142,025.00        114,006.73         71,700.00
IMPROVEMENT PROJECTS COMPLETED  YEAR 
Asphalt "B" Street @ Freight Yard  2003
Text Box: The improvements to the east end of Market Street were completed in 2004 as well as the installation of sidewalks on Caines Street and Perry Place. Improvements to the shoulder's on Tucker Avenue were completed in 2005. This project created walking areas on both sides of the street. 2006 rock and oil projects will be done after water and sewer lines are replaced.
Asphalt "C" Street between Harrsion & Nichols  2003
Asphalt West Spruce Street  2003
Sidewalk on First Street @ West Street 2003
Design Tucker Avenue Sidewalk 2003
Design Grover Street Improvements 2003
Pavement Inventory Completed 2004
Sidewalk Perry Place 2004
Sidewalk Caines Street 2004
Sunshine Alley Improvements 2004
Guard Street Shoulder Improvements 2004
Complete Market Street 2004
Warbass Way Right of Way Survey 2004
Tucker Street Shoulders 2005
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
597.41.20 TO ARGYLE LOAN REDEMPTION         15,613.24         15,200.00         15,183.52         14,800.00
597.60.10 TO STUDY RESERVE           5,000.00           5,000.00           5,000.00           5,000.00
597.63.30 TO CAPITAL PROJECTS RESERVE         16,000.00         16,000.00         16,000.00         66,000.00
A 1/5 SHOP BUILDING          15,000
B 1/5 FENCE @ TOWN SHOP            1,000
C FUTURE PROJECTS          50,000
597.64.10 TO EQUIPMENT RESERVE        133,150.00         40,450.00         40,450.00         44,150.00
TOTAL OTHER USES        171,813.24         78,700.00         78,683.52        130,800.00
Text Box: Interfund transfers are used to set aside funds in reserve for future uses or to transfer funds to the debt redemption fund 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 for the payout of earned vacation and sick leave. The Town received a loan to make improvements to Argyle Avenue. The Street Fund's 43% share of this loan is paid through a transfer to the Argyle Loan Redemption Fund. The Street Fund makes transfers to various reserve funds saving for future improvements or purchases. The transfer to Capital Projects is for developing a new public works yard on the Town's Harbor Street property. For the first time in many years, funds will be transferred for the future street improvements. A "one time" transfer of $100,000 was made to the Equipment Reserve Fund in 2004 to purchase the new street sweeper.
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                     -                       -                       -                       -  
TOTAL NON EXPENDITURES                     -                       -                       -                       -  
TOTAL STREET EXPENDITURES        796,440.54        675,775.00        587,002.54        661,475.00
STREET BEGINNING BALANCE        257,841.02        187,500.00        187,502.88        170,500.00
FUND REVENUE ESTIMATES        726,102.40        658,120.00        592,051.86        607,030.00
EXPENDITURE APPROPRIATIONS        796,440.54        675,775.00        587,002.54        661,475.00
ENDING BALANCE        187,502.88        169,845.00        192,552.20        116,055.00