DESCRIPTION  2005 ACTUAL  2006 BUDGET  2006 ACTUAL  2007 BUDGET
308.00.00 BEGINNING BALANCE      495,030.22      415,200.00      415,290.01       526,800.00
    REVENUE
Text Box: Taxes are those assessments levied for the support of the Town
TAXES
311.10.01 PROPERTY TAXES      355,393.22      363,000.00      358,280.95       382,664.00
$0.7280 PER $1,000 ASSESSED VALUATION
313.10.00 SALES & USE TAX      973,504.51      965,000.00      975,659.78       975,000.00
313.71.00 SALES TAX CRIMINAL        45,500.23        49,000.00        49,997.44         45,000.00
317.20.00 LEASEHOLD TAX        59,412.44        55,000.00        60,461.26         60,000.00
TOTAL TAXES    1,433,810.40    1,432,000.00    1,444,399.43    1,462,664.00
Text Box: PROPERTY TAX: Initiative 747, passed in November 2001, limits the increase in the property tax levy to 1% more than the previous year plus new construction. Prior to the passage of this initiative the Town could increase its levy by 6% without a vote of its citizens. The Town's taxable assessed valuation for 2007 taxes is $518,721,237 with a levy of $0.7280 per $1,000 of assessed valuation. SALES & USE TAX: The Town levies a 1% local retail sales tax on goods and services purchased within the Town limits. 15% of the sales tax collected by the Town is distributed to the County. 13% of the 2006 sales tax revenue was generated from construction projects. ADDITIONAL SALES TAX: The County levies an additional 2/10 of 1% sales tax within the Town for criminal justice and juvenile detention. The Town receives a portion of the criminal justice tax which is distributed on the basis of population after the County receives 10% of the revenue off the top. All of the funds collected for juvenile detention are distributed to the County. LEASEHOLD TAX: The State levies a 12.84% tax on leases of property owned by a public entity. The Town receives 4% of the revenue generated in its limits by this tax. The majority of these funds are generated from leases, including moorage and airplane tiedowns, held by the Port of Friday Harbor.
    REVENUE
Text Box: Licenses and permits are charges for the issuance of licenses and permits.
LICENSES & PERMITS
321.80.00 BUSINESS LICENSE PENALTY             630.00             300.00             399.00             300.00
321.90.00 BUSINESS LICENSES        27,513.50        28,800.00        29,037.00         30,000.00
321.91.00 CABLE TV FRANCHISE        10,003.89        10,000.00        12,811.93         10,000.00
322.10.00 BUILDING PERMITS      143,647.89      107,000.00      108,832.39       140,000.00
322.11.00 CLEARING/GRADING PERMITS          1,748.50          1,500.00          1,946.63          1,000.00
322.12.00 DEMOLITION PERMIT                    -               500.00             400.00             300.00
322.13.00 BLASTING PERMIT                    -                      -                      -               100.00
322.90.01 SIGN PERMITS          2,250.00          1,500.00          1,600.00          1,500.00
322.90.02 MOVING PERMITS             300.00             300.00             150.00             150.00
TOTAL LICENSES & PERMITS      186,093.78      149,900.00      155,176.95       183,350.00
Text Box: Licenses are usually required for regulatory purposes. Permits aid in the regulation of certain activities. BUSINESS LICENSES: The Town charges a $42.00 annual fee to conduct business within the Town limits. In the past the number of businesses remained at about the same level. In the last year, the Town Enforcement Officer and Building Inspector have been ensuring that those people doing business within the Town borders are obtaining a business license. The Town business year begins July 1st. At the end of 2006 the Town had 639 active business licenses. BUILDING PERMITS: The Town collects fees for plan review and building permit processing. The amount of this fee is based on the assessed valuation of the project. The Town issued 66 permits in 2006. CABLE TV FRANCHISE TAX: The local cable company pays the Town 3% on the company's gross annual revenue generated within the Town limits. CLEARING & GRADING PERMITS: Permits are issued for clearing, grading or filling usually in conjunction with site development. The Town reviews the application to make sure the planned work does not restrict or change drainage, etc. The fee schedule is set in the International Building Code. SIGN PERMITS: The Town adopted the sign ordinance in 1989 to regulate the number, types and location of signs within the Town. A fee of $50 is charged to process sign applications.
    REVENUE
Text Box: Intergovernmental revenues are state entitlements, shared revenues, grants and payments of goods & services provided by one government to another.
INTERGOVERNMENTAL
334.01.31 FIRE TRAINING GRANT          7,965.00                    -                      -                      -  
334.04.21 CTED PLANNING GRANT          5,000.00                    -                      -                      -  
336.06.20 CRIMINAL JUSTICE          1,000.00          1,000.00          1,000.00          1,000.00
336.06.25 CRIMINAL JUSTICE CONTRACTED           2,654.36          2,500.00          2,795.38          2,500.00
336.06.26 CRIMINAL JUSTICE SPECIAL PROGRAMS          1,531.58          1,300.00          1,617.45          1,300.00
336.06.51 DUI              348.83             300.00             357.29             300.00
336.06.94 LIQUOR EXCISE TAX          8,490.09          8,450.00          9,220.22          9,450.00
4.27 PER CAPITA
336.06.95.01 LIQUOR PROFITS TAX        14,717.17        15,950.00        13,949.38         16,450.00
7.44 PER CAPITA                                                                                  
336.06.95.02 BORDER PATROL CONTACT          1,702.56          1,000.00          1,616.60          1,500.00
TOTAL INTERGOVERNMENTAL        43,409.59        30,500.00        30,556.32         32,500.00
Text Box: State Entitlements are moneys furnished by the State to local governments based on a distribution formula which is usually a per capita basis. Since the passage of Initiative 695, the Town Current Fund no longer receives any State Shared Revenues. CRIMINAL JUSTICE FUNDS: The State distributes funds to cities and towns to help pay for law enforcement programs. The distribution of these funds is a per capita basis. LIQUOR EXCISE TAX AND PROFITS: Cities and Towns are responsible for policing liquor establishments located within their borders but are precluded from taxing them because of the State liquor monopoly. The State distributes a portion of the revenues back to local jurisdictions on a per capita basis to help defray policing costs. The Town must devote 2% of this revenue to substance abuse treatment programs. BORDER PATROL: Since the Town's watershed is within seven miles of the Canadian border, it receives funds from the State to help with law enforcement costs incurred by our neighboring visitors. Seven jurisdictions in the State receive these monies which come from a portion of the State's liquor profits. GRANTS: In 2005, the Washington State Fire Marshall's office provided reimbursement for those fire fighters training under the State's basic firefighter program. Also the Town received a grant from the State Department of Community, Trade & Economic Development (CTED) for aerial photos of the Town's Urban Growth Area (UGA).
 
    REVENUE Text Box: Charges for services are those fees and charges for professional services or other services rendered.
   
   
CHARGES FOR SERVICES
341.50.00 SALES OF MAPS, ETC.               95.45             450.00             446.50             300.00
341.60.01 DUPLICATION SERVICES             322.75             500.00             501.90             400.00
341.60.02 FIRE INCIDENT REPORTS                    -                      -                      -               500.00
345.83.01 CONDITIONAL USE FEES          2,250.00             500.00                    -               500.00
345.83.02 SUBSTANTIAL DEVELOPMENT          4,750.00          4,000.00          4,250.00          4,000.00
345.83.03 BOUNDARY LINE MODIFICATION          4,000.00          2,500.00          3,500.00          1,500.00
345.83.04 VARIANCE PERMIT FEE          1,500.00             500.00                    -            1,000.00
345.83.05 LAND DIVISION FEES                    -            4,000.00          4,000.00          1,500.00
345.83.06 SHORT & REPLAT FEES          6,000.00        10,000.00        16,000.00          6,000.00
345.83.07 STREET VACATION FEES                    -            2,000.00          2,000.00          2,000.00
345.83.08 COMPREHENSIVE PLAN REQUESTS                    -                      -                      -               250.00
345.83.09 REZONE FEES                    -            1,500.00          2,000.00          2,500.00
345.86.00 SEPA  FEES             750.00             750.00             450.00             750.00
TOTAL CHARGES FOR SERVICES        19,668.20        26,700.00        33,148.40         21,200.00
           
Text Box: In the Current Fund charges for services are the fees that accompany zoning, subdivision and land use applications. These fees are associated with growth and development. These revenues are based on activity.
  APPLICATION TYPE 2006 2005 2004 2003
  SEPA 3 5 4 5
  CONDITIONAL USE 0 2 7 2
  SUBSTANTIAL DEVELOPMENT 8 6 1 11
  PROPERTY LINE ADJUSTMENT 7 8 8 3
  VARIANCE 0 1 2 3
  SUBDIVISION 1 0 0 0
PLAT 9 4 4 4
   *REZONE  4 0 0 0
 *new fee in 2006 
    REVENUE
Text Box: Fines and forfeits are penalties imposed as a result of conviction for crimes or infractions.
FINES & FORFEITURES
353.10.00 TRAFFIC INFRACTIONS          6,431.25        10,000.00        10,007.07         10,000.00
353.30.00 INSURANCE COSTS             122.79             100.00             171.91             100.00
353.70.00 OTHER INFRACTIONS          1,765.82          1,500.00          1,596.85             500.00
354.00.00 PARKING FINES        54,092.17        60,000.00        68,957.76         65,000.00
355.80.00 SCHOOL ZONE SAFETY               26.28             100.00               15.69             100.00
356.90.00 JIS ASSESSMENTS             951.40          1,200.00          1,328.93             750.00
359.90.01 TOWING FEES                    -               100.00                    -               100.00
359.90.02 DOG VIOLATIONS                    -                 50.00               13.84               50.00
TOTAL FINES & FORFEITS        63,389.71        73,050.00        82,092.05         76,600.00
         
   PARKING TICKETS   INFRACTION TICKETS 
   FILED   REVENUE   FILED   REVENUE 
2007 2800             55,000 100               7,350
2006 2784             68,958 132             11,805
2005 2841             54,092 107               8,346
2004 2956             55,500 103               7,309
2003 3279             49,163 70               6,278
2002 3363             68,506 117               5,655
2001 3591             72,498 109             10,447
2000 3607             69,019 138               9,981
1999 4281             69,374 133               9,339
1998 3452             58,955 88               8,262
1997 3511             54,776 84               8,645
1996 4027             54,332 166               8,479
Text Box: For the Town these fines are for parking violations and traffic infractions. The Town contracts with San Juan County District Court to process the Town's parking tickets and various infractions. Town policy is that the parking enforcement program "break even". Revenue generated from overtime parking infractions should cover the costs of the parking enforcement officers and San Juan County District Court's filing fees. In 2000 the cost of a parking ticket increased from $15.00 to $20.00 The price of a parking ticket increased to $22.00 in 2005.
    REVENUE
Text Box: Miscellaneous revenues is a catch all for those revenues not included in other categories.
MISCELLANEOUS
361.11.00 INVESTMENT INTEREST        17,104.46        25,000.00        27,022.79         25,000.00
361.40.00 OTHER INTEREST          2,298.01          3,700.00          3,713.29          3,000.00
367.00.00 DONATIONS                    -                 10.00                    -                 10.00
367.19.00 AWC GRANT FOR PARKS                    -               500.00             400.64                    -  
369.40.00 OTHER JUDGMENTS             350.00               10.00             195.42               10.00
369.90.00 MISCELLANEOUS          4,485.56          1,700.00          2,088.62             300.00
369.90.01 POSTAGE                2.00               10.00                    -                 10.00
369.90.03 DEPT. OF REVENUE REFUND                    -            4,200.00          4,258.96                    -  
TOTAL MISCELLANEOUS        24,240.03        35,130.00        37,679.72         28,330.00
Text Box: INVESTMENT INTEREST: The largest miscellaneous revenue is generated from investments. Interest income depends on money available to invest and current investment rates. The average annual interest rate in 2000 was 6.18% and generated over $35,000 in revenue for the Current Fund. The 2004 average interest rate was 1.32%. The 2006 average rate increased to 4.90% and generated over $9,900 more revenue than the previous year. Interest income from the investment of "excess treasurer's cash" is deposited into the Current Fund. INTEREST SALES TAX: The Town also receives interest on the investment of sales tax revenue collected by the State which is invested by the State before distribution to the Town. DONATIONS: Occasionally the Town receives a monetary gift from an individual or group. MISCELLANEOUS: This classification accounts for monies such as NSF check fees, event permits, and prior year reimbursements. These revenues include capital credit refunds from the local electrical utility. In 2005 the Town received a rebate from its risk management provider. In 2006, the Town received a refund from the Department of Revenue for overpayment of previous years' sales tax.
    REVENUE Text Box: Non revenues are receipts that do not increase a fund's assets, belong to another agency or record a prior years' correction.
NON REVENUES
381.20.00 INTERFUND LOAN REPAYMENT          7,300.00        80,000.00        80,000.00                    -  
388.80.00 PRIOR YEAR REFUND                    -                 10.00                    -                 10.00
389.00.00 PRIOR YEARS' CANCELLED WARRANTS             149.79               10.00                    -                 10.00
TOTAL NON REVENUES          7,449.79        80,020.00        80,000.00               20.00
Text Box: Other resources accounts for the transfer of money between funds
OTHER RESOURCES
397.22.00 FROM FIRE/REFUSE BOND REDEMPTION                    -                      -                      -            4,200.00
TOTAL OTHER FINANCING RESOURCES                    -                      -                      -            4,200.00
Text Box: Non revenues include interfund loans advanced, interfund loan repayments, bond proceeds, agency deposits and residual equity transfers. In 2003 an interfund loan was made to the equipment reserve fund for the purchase of a new refuse packer. This loan was repaid in 2005. An interfund loan was made in early 2006 to provide interim finance for the upgrade to Memorial Park.
TOTAL REVENUES    1,778,061.50    1,827,300.00    1,863,052.87    1,808,864.00
EXPENDITURES
Text Box: The Legislative branch of government provides representation to the Town's citizens.
LEGISLATIVE
511.25.51 EMERGENCY SERVICES          5,000.00          5,000.00          5,000.00          5,000.00
511.30.44 PUBLICATION SERVICE          2,170.79          2,500.00          2,410.51          2,500.00
ORDINANCES, ETC
511.51.41 FAMILY RESOURCE CENTER          4,000.00          4,000.00          4,000.00          2,500.00
511.57.41 ECONOMIC DEVELOPMENT          1,500.00          1,500.00          1,500.00          7,500.00
511.60.10 PERSONNEL        16,875.00        19,000.00        18,310.00         19,000.00
 3 MEMBERS @ 75 @ 4 MEETINGS PER MONTH
 2 MEMBERS @ 85 @ 4 MEETINGS PER MONTH
511.60.20 BENEFITS          1,345.03          1,500.00          1,454.14          1,500.00
SOCIAL SECURITY & L&I
511.60.41 CONTRACT/PROFESSIONAL SERVICES                    -               800.00             675.00             100.00
1 MISCELLANEOUS              100
511.60.43 TRAVEL AND/OR TRAINING               36.81          1,500.00          1,073.61          2,500.00
511.60.44 ADVERTISING                    -                      -                 33.60             100.00
511.60.49 MISCELLANEOUS             155.00             350.00             313.35             200.00
1 MISC.              100
2 MEMBERSHIPS              100
Text Box: The Town Council provides the general policy direction for the Town. The Town Council has five non partisan council positions which are elected at large. The Town contributes money to the County's emergency planning center. In 2005 funds were appropriated to help low income residents pay their Town utility bill. These funds are deposited into the Treasurer's Trust Fund. This program is coordinated through the San Juan Island Family Resource Center.
EXPENDITURES
LEGISLATIVE  (CON'T)
511.62.51 SAN JUAN COUNTY HEALTH DEPT                    -            5,000.00          5,000.00          7,000.00
1 PANDEMIC INFLUENZA           1,000
2 INFLUENZA SHOTS           6,000
511.66.51 COMMUNITY ALCOHOL CENTER          2,400.00          2,400.00                    -            2,400.00
511.70.51 ELECTION COSTS             768.32          2,100.00                    -            2,100.00
1 PRIMARIES               100
2 GENERAL            2,000
511.73.41 SJI CHAMBER VISITOR CENTER                    -                      -                      -           20,000.00
511.79.41 CENTENNIAL CELEBRATION PLANNING                    -                      -                      -            5,000.00
511.80.51 VOTER REGISTRATION          2,039.32          3,000.00          2,872.38          3,000.00
511.80.64 EQUIPMENT                    -                      -                      -                      -  
TOTAL LEGISLATIVE        36,290.27        48,650.00        42,642.59         80,400.00
Text Box: In 2006, the Town contracted with the San Juan County Health Department to administer a pandemic influenza program. In 2007 funds have been budgeted to purchase pandemic influenza vaccines for Town residents. The Town reimburses San Juan County for the cost of running Town elections. The Town also pays the County to process Town voter registrations. In 2007 the San Juan Island Chamber of Commerce's visitor center will receive financial support from the Town. Funds have been appropriated to begin planning the Town's 2009 centennial.
EXPENDITURES Text Box: The Judicial department accounts for the costs of providing a court system for the Town.
JUDICIAL
512.50.51 INTERGOVERNMENTAL        50,309.28        51,750.00        52,602.48         56,300.00
1 CONTRACT SJ COUNTY DISTRICT COURT          21,300
2 INFRACTION FILINGS @ 100 @ 59.62           6,000
3 PARKING TICKETS @ 3000 @ 9.34           28,100
4 CIVIL INFRACTIONS @ 10 @ 35.26              900
TOTAL JUDICIAL        50,309.28        51,750.00        52,602.48         56,300.00
 PARKING TICKETS FILED 
  2006 2005 2004 2003
 January  171 135 175 218
Text Box: The Town contracts with San Juan County District Court to provide court services and process parking tickets & infractions issued within the Town limits. This contract is adjusted annually based on the Seattle August CPI-U. The 2007 increase will be 3.3%.
 February  183 209 243 175
 March  173 180 202 231
 April  165 185 198 238
 May  283 250 255 243
 June  205 306 297 276
 July  390 349 326 393
 August  373 388 393 380
 September  263 330 262 414
 October  244 210 239 246
 November  142 169 186 224
 December  192 130 180 241
 TOTAL  2,784 2,841 2,956 3,279
 Filing Fees  25,056 27,340 27,839 28,249
 Per Filing  9.00 8.76 8.64 8.49
EXPENDITURES Text Box: The Executive department provides management and administration of the Town's affairs.
EXECUTIVE
513.10.10 PERSONNEL        27,874.32        29,000.00        28,259.12         26,600.00
1/6  TOWN ADMINISTRATOR        15,200.00
1/6 EXECUTIVE ASSISTANT (6 MONTHS)          8,400.00
MAYOR @ 148 @ 4 MEETING PER MONTH          7,200.00   30,800.00
513.10.20 BENEFITS          5,131.57          5,800.00          5,501.93          5,300.00
1/6  TOWN ADMINISTRATOR          3,500.00
1/6 EXECUTIVE ASSISTANT (6 MONTHS)          2,400.00
MAYOR              600.00     6,500.00
513.20.41 PROFESSIONAL SERVICE                    -            2,900.00          2,835.26                    -  
513.10.43 TRAVEL AND/OR TRAINING             393.07             500.00             468.16             800.00
513.10.49 MISCELLANEOUS             247.67             200.00               30.00             200.00
1 MISCELLANEOUS              100
2 AWARDS              100
513.10.64 EQUIPMENT                    -                      -                      -               450.00
1 UPGRADE MAYOR'S COMPUTER                -  
2 1/6 MONITOR EXECUTIVE ASSISTANT              100
3 1/6 DESK EXECUTIVE ASSISTANT              350
TOTAL EXECUTIVE        33,646.63        38,400.00        37,094.47         33,350.00
Text Box: The executive branch is responsible for all the Town's functions and administrates through departmental supervisors. The Town Administrator and his assistant's time are distributed equally between the Current Fund and the Town's utility funds. 2006 professional service fees were for the negotiation of the Town's labor contract.
EXPENDITURES
Text Box: Finance/Customer Service accounts for all the Town's financial activities.
FINANCE & RECORDS
FINANCE/CUSTOMER SERVICE
514.22.10 PERSONNEL        28,544.32        30,200.00        29,963.74         31,600.00          7,100.00
TREASURER/1/6 FINANCE OFFICER        10,900.00
1/6 CLERK Il          6,900.00
1/6 ACCOUNTING CLERK          7,700.00   32,600.00
514.22.11 OVERTIME             409.38             500.00             171.97             500.00
514.22.20 BENEFITS          6,253.20          7,500.00          6,846.16          8,850.00          1,800.00
TREASURER/1/6 FINANCE OFFICER          2,800.00
1/6 CLERK Il                  2,500.00
1/6 ACCOUNTING CLERK          1,700.00     8,800.00
514.22.41 CONTRACT/PROFESSIONAL SERVICES          4,849.89          6,300.00          6,236.92          5,300.00
1 MISC              100
2 18%  SOFTWARE SUPPORT              550
3 28% AUDIT           4,650
514.22.43 TRAVEL AND/OR TRAINING             912.59             850.00             773.26             850.00
514.22.49 MISCELLANEOUS             438.00             600.00             435.00             600.00
1 MEMBERSHIP DUES              400
2 BOOKS              100
3 MISCELLANEOUS              100
EXPENDITURES
FINANCE & RECORDS
FINANCE/CUSTOMER SERVICE (CON'T)
514.22.64 EQUIPMENT             963.47             100.00                    -            3,170.00
1 1/6 MISCELLANEOUS              100
2 1/6 OFFSITE BACKUP SERVER              100
3 1/6 MONITOR CASH RECEIPTING                70
4 1/6 OFFICE FURNITURE              300
5 1/6 FILE CABINETS              100
6 1/6 SERVER           1,500
7 1/6 REPORTING SERVICE              900
8 1/6 PRINTER                50
9 1/6 MONITOR ARM                50
TOTAL FINANCE/CUSTOMER SERVICE        42,370.85        46,050.00        44,427.05         50,870.00
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. The Town's finance officer also serves as the Town's elected treasurer. The State of Washington performs an annual audit of the Town's financial records and compliance with State laws and regulations. 2005 equipment expenditures included upgrading the accounting clerk's computer.
EXPENDITURES
FINANCE & RECORDS (CON'T) Text Box: The Town Clerk is responsible for producing & maintaining all Town records.
TOWN CLERK
514.30.10 PERSONNEL          4,899.96          5,200.00          5,133.00         24,750.00
TOWN CLERK
514.30.20 BENEFITS          1,343.55          1,500.00          1,439.58          2,550.00
 TOWN CLERK
514.30.41 CONTRACT/PROFESSIONAL SERVICES                    -               250.00                    -               250.00
MISCELLANEOUS
514.30.43 TRAVEL AND/OR TRAINING          1,308.31          3,000.00          2,663.29          3,000.00
514.30.49 MISCELLANEOUS          4,175.00             900.00             865.48             800.00
1 MEMBERSHIP DUES & SUBSCRIPTIONS              300
2 RECORDS MANAGEMENT PROGRAM              500
514.30.64 EQUIPMENT                    -            1,000.00                    -               850.00
1 VOICE RECORDER              250
2 FILE CABINET              600
 TOTAL TOWN  CLERK        11,726.82        11,850.00        10,101.35         32,200.00
TOTAL FINANCE & RECORDS        54,097.67        57,900.00        54,528.40         83,070.00
Text Box: The Town Clerk's position is combined with that of an Executive Assistant. Only ten percent of this position is allocated to Town Clerk. The Town is developing its records management system. The Town is required by State law to identify its essential records and development a system to protect them. The Town Clerk is working with the Washington State Archivist to develop this program which was started in 2004.
EXPENDITURES
Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
SYSTEMS ADMINISTRATOR
514.80.10 PERSONNEL        11,922.10        12,300.00        12,259.68         12,700.00
1/5 SYSTEM ADMINISTRATOR
514.80.11 OVERTIME             222.72             100.00                    -               100.00
514.80.20 BENEFITS          2,363.39          2,900.00          2,725.95          3,400.00
1/5 SYSTEM ADMINISTRATOR
514.80.31 SUPPLIES             222.97             900.00             565.78             900.00
514.80.35 SMALL TOOLS             114.46             125.00               62.97             125.00
514.80.41 CONTRACT/PROFESSIONAL SERVICES             110.26             200.00             148.76             200.00
514.80.43 TRAINING/TRAVEL             573.62             650.00             412.84          1,650.00
514.80.48 REPAIR & MAINTENANCE                    -               100.00               22.02             100.00
514.80.49 MISCELLANEOUS               40.19             350.00             287.73             350.00
DUES, SUBSCRIPTIONS, ETC
514.80.64 EQUIPMENT             747.11          1,050.00             769.52          1,100.00
1 1/5 COPY WRITE COMPLIANCE              375
2 1/5 SOFTWARE              175
3 1/5 REPLACEMENT EQUIPMENT              400
4 1/5 PRINTER              150
TOTAL SYSTEM ADMINISTRATOR        16,316.82        18,675.00        17,255.25         20,625.00
Text Box: This department is equally divided between the Current, Water, Sewer, Refuse & Street Funds. The System Administrator is charged with keeping the Town's informational system fully functional, making sure that new computer hardware and software purchases are compatible with the Town's computer network and to assist staff with their computer needs.
EXPENDITURES Text Box: The Legal department provides legal services and advise to the Town.
LEGAL
515.20.40 ATTORNEY          3,915.00          6,000.00          2,652.20          6,000.00
1 REGULAR           5,000
2 MISC.           1,000
515.20.41 PROFESSIONAL SERVICE                    -               100.00                    -               100.00
515.20.43 TRAVEL                    -               300.00                    -               300.00
515.20.49 MISCELLANEOUS             401.08             250.00                    -               650.00
1 WACs              450
2 MISC.              200
TOTAL LEGAL          4,316.08          6,650.00          2,652.20          7,050.00
Text Box: The Town contracts for its legal services. Each year more and more of the Town Attorney's time is dedicated to planning issues. These costs are charged to the planning department. Each utility fund accounts for its own legal costs. The Town's attorney donates the time he spends attending Town Council meetings.
EXPENDITURES
Text Box: General Government is a catch all department for miscellaneous expenditures that are not associated with a special department.
OTHER GENERAL GOVERNMENT
519.90.31 SUPPLIES        15,901.98        12,500.00        11,512.53         12,500.00
519.90.32 FUEL          1,165.70             750.00             487.24             750.00
1 TOWN HALL TRUCK              500
2 GENERATOR              250
519.90.35 SMALL TOOLS                    -                 50.00                    -                 50.00
519.90.41 PROFESSIONAL SERVICE          6,244.77          7,250.00          4,178.64          6,250.00
1 CLEANING TOWN HALLS           4,000
2 MISC.              250
3 CODIFICATION TOWN LAWS           2,000
519.90.42 COMMUNICATIONS        14,109.23        13,850.00        12,566.52         13,520.00
1 50% POSTAGE           2,800
2 PHONE SERVICE           6,800
3 P.O. BOX RENT              100
4 MISC. SHIPPING              100
5 INTERNET SERVICE           3,600
6 OPALCO BROADBAND                -  
7 CELL PHONE              120
519.90.44 ADVERTISING             166.35             250.00             221.72             350.00
519.90.45 RENT           6,788.68             900.00             792.00          1,700.00
50% POSTAGE MACHINE LEASE
519.90.46 INSURANCE        11,930.67          9,900.00          9,825.90         10,900.00
1 AWC POOL           9,800
2 AWC L&I  PROGRAM           1,100
Text Box: General government accounts for those costs shared by the Current Fund departments. All expenditures relating to Town Hall are charged here. Up until mid 2005 the Town rented space in a neighboring building for the Department of Community Development offices. This department has been relocated back into Town Hall. The Town participates in the Association of Washington Cities (AWC) insurance pool and Labor & Industries Insurance program.
EXPENDITURES
OTHER GENERAL GOVERNMENT (CON'T)
519.90.47 UTILITIES          9,471.22        10,300.00          9,249.21         11,200.00
1  60% OPALCO           7,200
2 TOWN           4,000
519.90.48 REPAIRS & MAINTENANCE          9,471.69        16,550.00        14,935.15          6,750.00
1 TOWN VEHICLE              250
2 TOWN HALL              750
3 MISC.              250
4  COPIER #1 (UPSTAIRS)           1,000
5  COPIER #2 (DOWNSTAIRS)           1,500
6 HEAT SYSTEM (UPSTAIRS)           1,600
7 HEAT SYSTEM (DOWNSTAIRS)              500
8 TOWN HALL GENERATOR              500
9 TOWN CLOCK              400
519.90.49 MISCELLANEOUS          6,263.40          9,075.00          7,454.25          9,525.00
1 AWC FEES           1,000
2 PARKING           2,350
3 SUBSCRIPTIONS              100
4 DOR TRANSMIT FEE                50
5 WACS UPDATE              450
6 MISC.              300
7 BOOKS              100
Text Box: Orcas Power and Light Company (OPALCO) expects to increased their rates by 5% in early 2007. The Town is working on a "mobile" or off site finance office which will be located at the wastewater treatment site. The upstairs heating system underwent a major overhaul in 2005 and in 2006, the Town Clock underwent a major repair.
8 ASSOCIATION DUES TOWN ANNEX           2,750
9 STATE PROCUREMENT FEE              100
10 TOWN BROCHURE INSERT              200
11 TOWN CODE @MRSC              300
12 MOBILE FINANCE OFFICE              500
13 RCWS                50
14 DAMAGES              350
15 EMPLOYMENT SECURITY FEE                25
16 PRINTING BUDGET              450
17 BACKGROUND CHECKS              450
EXPENDITURES
OTHER GENERAL GOVERNMENT (CON'T)
519.90.51 INTERGOVERNMENTAL               330.50             600.00             247.00             800.00
1 DUMP FEES SAN JUAN COUNTY                50
2 MINORITY & WOMEN  BUSINESS FEES              100
3 SJ COUNTY PUBLIC HEALTH              300
4 SJ COUNTY AUDITOR FILINGS              350
519.90.64 EQUIPMENT          8,271.81             700.00             635.65         12,430.00
1 PRINTER CONTROLLER COPIER           1,080
2 MISC              200
3 COPIER          10,700
4 FILE CABINETS              450
TOTAL GENERAL GOVERNMENT        90,116.00        82,675.00        72,105.81         86,725.00
Text Box: The Town is working on a "mobile" or off site finance office which will be located at the wastewater treatment site. The "mobile office" will have a backup computer, adding machine and supplies so that the Town can function financially if a disaster should befall Town Hall. In 2005 a new digital audio and video recording system was installed in the Council Chambers with new microphones purchased in 2006 to enhance the sound system.
EXPENDITURES
Text Box: Law Enforcement provides for the security of persons and property through police services.
LAW ENFORCEMENT
POLICE SERVICES
521.20.41 CONTRACT SERVICES                    -            7,250.00          6,765.70          1,750.00
1 TOWING SERVICES              250
2 JUNK VEHICLES PER ORDINANCE              500
3 DERELICT VESSEL REMOVAL           1,000
521.20.51 INTERGOVERNMENTAL      211,803.96      217,600.00      217,521.96       232,900.00
CONTRACT SJ CO SHERIFF
TOTAL POLICE SERVICES      211,803.96      224,850.00      224,287.66       234,650.00
Text Box: Funds are allocated to enforce the Town's junk vehicle ordinance. The Town participates with San Juan County, the Port of Friday Harbor and the Washington Department of Natural Resources (DNR) in a derelict vessel removal program. The goal is to remove these abandoned vessels before they sink. Under this program the appropriate agency takes possession of the vessel and is responsible for 25% of the removal & disposal costs. The DNR covers the remaining 75% of the costs. Funding for the State's portion comes from a $2 surcharge on the annual vessel registration fee. The Town contracts with the San Juan County Sheriff's Department to provide police services for its citizens. The Sheriff's contract usually increases annually by the Seattle consumer price index issued in August. The 2005 contract increased by a 2% COLA plus an increase for incarceration costs at Island County Jail. The 2006 contract was increased by the 2.7% COLA. The County Sheriff requested and received a 7% increase for the 2007 contact.
EXPENDITURES
Text Box: This department accounts for the cost of enforcing the Town's parking laws.
PARKING ENFORCEMENT
521.70.10 PERSONNEL        44,513.15        41,000.00        40,659.48         35,800.00
PARKING OFFICER #1        23,600.00
PARKING OFFICER #2        19,400.00   43,000.00
521.70.11 OVERTIME             731.43             100.00             107.04             250.00
521.70.20 BENEFITS        13,204.42        13,000.00        12,711.33         12,800.00
PARKING OFFICER #1          9,000.00
PARKING OFFICER #2          8,400.00   17,400.00
521.70.21 UNIFORMS             230.57             250.00             136.94             500.00
521.70.31 SUPPLIES               71.57          2,650.00          1,284.17             300.00
1 MISCELLANEOUS              200
2 TICKETS              100
521.70.42 COMMUNICATIONS             124.98             150.00               97.04             150.00
521.70.43 TRAINING/TRAVEL               40.00             100.00                    -               100.00
521.70.44 ADVERTISING                    -                      -                      -               150.00
521.70.49 MISCELLANEOUS               19.54             100.00                    -               100.00
TOTAL PARKING        58,935.66        57,350.00        54,996.00         50,150.00
Text Box: The Town began time limited parking enforcement in 1983 in an effort to relieve parking congestion in the downtown area. The parking issue has been controversial ever since. In 1990 parking enforcement was added to the Sheriff's contract. By 1992 the County Sheriff decided that his office would no longer provide parking enforcement as part of his contract. The Town discontinued time limited parking from September 1992 until June 1993 when it was reinstated. It was the decision of the Council to continue parking enforcement as long as the program could be operated on a close to "break even" basis. The Town employs two part time parking enforcement officers to provide six day a week parking coverage.
EXPENDITURES Text Box: This department accounts for the cost of providing traffic control.
` TRAFFIC CONTROL
521.71.31 SUPPLIES                    -               100.00                    -               100.00
521.71.40 CONTRACT SERVICES        17,850.70        12,800.00        12,799.44         12,800.00
TOTAL TRAFFIC CONTROL        17,850.70        12,900.00        12,799.44         12,900.00
TOTAL LAW ENFORCEMENT      288,590.32      295,100.00      292,083.10       297,700.00
Text Box: This program was started in 1997 to help control the flow of traffic throughout the downtown area during the off loading of ferries and was managed by the San Juan County Sheriff's Department. In 1998 the Sheriff requested that the Town oversee the management of this program with the County reimbursing the Town for its share of operating the traffic control program. Since 1999 the Town and County have contracted with the local ferry agent to provide this service. The Washington State Department of Transportation contracts separately with the local ferry agent for their portion of this program. The 2005 traffic control contract included an additional flagger staged at the corner of Second and Spring Streets. This position was eliminated in the 2006 contract.
EXPENDITURES Text Box: Fire Protection accounts for the costs to prevent and fight fires.
FIRE PROTECTION
ADMINISTRATION
522.10.10 PERSONNEL        52,470.84        44,000.00        48,666.17         55,600.00        48,000.00
FIRE CHIEF/FIRE MARSHALL          7,600.00   55,600.00
522.10.11 OVERTIME                    -            2,000.00                    -                      -  
522.10.20 BENEFITS        15,554.38        13,000.00        12,815.78         14,300.00        20,000.00
FIRE CHIEF/FIRE MARSHALL          1,100.00   21,100.00
522.10.31 SUPPLIES          1,598.94          1,950.00          2,025.37          2,500.00
522.10.32 FUEL          1,377.22          1,800.00          1,485.96          1,500.00
522.10.35 SMALL TOOLS                    -                 50.00                    -                 50.00
522.10.41 PROFESSIONAL SERVICE                    -                 50.00                    -                 50.00
522.10.42 COMMUNICATIONS          1,591.92          2,000.00          1,829.72          2,300.00
1  PHONE           1,500
2 CELL PHONE              750
3 SHIPPING                50
522.10.43 TRAVEL AND/OR TRAINING          1,517.20          4,500.00          2,030.72          9,450.00
1 REGULAR           2,000
2 RELOCATION           6,300
3 INTERVIEW           1,150
522.10.44 ADVERTISING                    -               750.00             717.95             100.00
522.10.48 REPAIR & MAINTENANCE          1,099.89          1,570.00          1,263.71          3,230.00
1 COMMAND VEHICLE           1,000
2 COPIER              630
3 SOFTWARE SUPPORT           1,600
522.10.49 MISCELLANEOUS             589.95             700.00             393.62          1,700.00
1 MEMBERSHIPS              650
2 SUBSCRIPTIONS              300
3 CADILLAC APPRAISAL              750
EXPENDITURES
FIRE PROTECTION
ADMINISTRATION (CON'T)
522.10.51 SAN JUAN COUNTY               24.00               50.00                    -                 50.00
522.10.64 EQUIPMENT             565.04             950.00             796.28          1,250.00
1 MISCELLANEOUS              750
2 UPGRADE COMPUTER WORKSTATION              500
TOTAL FIRE ADMINISTRATION        76,389.38        73,370.00        72,025.28         92,080.00
Text Box: The Town's volunteer fire department was created in 1953. A full time Fire Chief oversees a department which has 32 members The Chief also serves as the Town's Fire Marshal. The Town fire chief resigned in August 2006 and until a new chief is hired in early 2007 various fire department officers have been serving as duty officer. The Town building inspector is covering the chief's fire marshal duties. Funds have been budgeted to cover the relocation of the new chief if needed. Funds have been added to provide support of a new fire incident reporting system.
EXPENDITURES
FIRE PROTECTION
FIRE SUPPRESSION LAND
522.20.10 PERSONNEL (FIRE CALLS)          9,421.00        12,000.00          7,454.30         12,000.00
522.20.11 OVERTIME           1,606.50          2,000.00          1,816.45          3,000.00
522.20.20 BENEFITS          5,647.43          5,500.00          4,192.67         10,200.00
1 BOARD OF VOLUNTEERS           2,500
2 PHYSICALS           6,500
3 TRAINING OFFICER           1,200
522.20.21 UNIFORMS             707.64             500.00             224.92          1,000.00
522.20.31 SUPPLIES          7,500.57          7,500.00          4,292.85          7,500.00
522.20.32 FUEL          1,197.65          1,500.00          1,150.35          1,250.00
522.20.35 SMALL TOOLS                    -                 50.00               15.50             100.00
522.20.41 CONTRACT/PROFESSIONAL SERVICES          2,853.15          3,200.00          4,433.48          3,200.00
1 HOSE TESTING           2,000
2 FLOW TEST SCBA'S           1,200
522.20.42 COMMUNICATIONS               33.14               50.00                    -                      -  
522.20.44 ADVERTISING               43.50             250.00             136.50             250.00
522.20.46 INSURANCE          5,965.72          5,500.00          5,475.59          6,100.00
522.20.48 REPAIR & MAINTENANCE          3,563.21          5,000.00          9,067.09         19,500.00
1 PUMP TESTING           1,200
2 AERIAL INSPECTION           1,800
3 VEHICLES          15,000
4 EQUIPMENT           1,000
5 MISC.              500
522.20.49 MISCELLANEOUS             569.95             500.00             294.18             500.00
1 SUBSCRIPTIONS              150
2 MISC.              250
3 BACKGROUND CHECKS              100
522.20.51 INTERGOVERNMENTAL          7,292.00          8,110.00          7,343.00          8,310.00
1 DISPATCH SERVICE SJ CO SHERIFF           6,800
2 DEPT OF HEALTH HEPATITIS SHOTS              500
3 SAN JUAN ISLAND FIRE DISTRICT #3                10
5 AIR SERVICE           1,000
EXPENDITURES
FIRE PROTECTION
FIRE SUPPRESSION LAND (CON'T)
522.20.64 EQUIPMENT        12,738.69        15,200.00        11,168.15         15,500.00
1 PAGERS           6,000
2 BUNKER GEAR           3,500
3 REPLACEMENT           2,000
4 EQUIPMENT FOR AIR TRUCK           4,000
597.20.00 TRANSFER TO EQUIPMENT RESERVE        58,500.00        59,500.00        59,500.00         55,000.00
A FIRE TRUCK          35,000
B COMMAND VEHICLE           10,000
C EQUIPMENT          10,000
TOTAL FIRE SUPPRESSION LAND      117,640.15      126,360.00      116,565.03       143,410.00
Text Box: Fire fighters are compensated on a per call basis. In 2007 the compensation will be $18.03 per call and $8.83 for standby. Fire fighting benefits include annual physicals and a contribution to the State fire volunteer's disability & pension program. 2006 contract services included pump testing of the fire trucks. 2007 repair and maintenance costs have been increased in 2007 to perform deferred maintenance on the fire vehicles. The Town contracts with the San Juan County Sheriff's office for dispatch services and to fill the fire fighters air bottles.
EXPENDITURES
FIRE PROTECTION
FIRE SUPPRESSION BOAT
522.21.10 PERSONNEL                     -                      -                      -            2,500.00
522.21.20 BENEFITS                    -                      -                      -               200.00
522.21.31 SUPPLIES          1,124.92             500.00             320.68             500.00
522.21.32 FUEL             317.65             650.00             432.92          1,000.00
522.21.35 SMALL TOOLS                    -                 50.00                    -                 50.00
522.21.46 INSURANCE          3,650.03          3,400.00          3,387.91          3,800.00
522.21.47 UTILITIES             284.94             350.00             257.91             400.00
522.21.48 REPAIR & MAINTENANCE             924.46          2,000.00          1,012.55          2,000.00
522.21.49 MISCELLANEOUS                    -               150.00               60.26             150.00
522.21.64 EQUIPMENT             349.18          1,450.00          1,269.22          1,500.00
1 MISCELLANEOUS              400
2 SUCTION HOSE              850
3 POWER JET SIPHON              250
TOTAL FIRE SUPPRESSION BOAT          6,651.18          8,550.00          6,741.45         12,100.00
Text Box: The Town's first fire boat was donated to the Town in 1988. This boat was surplused and with the help of donations from both the Port of Friday Harbor and the Friday Harbor Firefighters Association, the Town purchased a new fireboat in 2003. The Port of Friday Harbor donates moorage. The boat provides fire protection at the marina and along the Town's shoreline. In 2007 fire personnel responding to the fire boat calls will be tracked. 2006 equipment purchases include bunker gear and survival suits.
EXPENDITURES
Text Box: Fire training accounts for training personnel and attending various classes.
FIRE PROTECTION
FIRE TRAINING
522.40.10 PERSONNEL        31,441.50        35,000.00        34,414.42         39,000.00
 TRAINING OFFICER
522.40.12 TRAINING DRILLS FIREFIGHERS          4,280.40          7,500.00          4,824.25          8,000.00
522.40.20 BENEFITS          8,186.95        10,200.00          9,273.29         11,800.00
 TRAINING OFFICER
522.40.31 SUPPLIES             524.87             700.00             497.86             900.00
1 REGULAR              400
2 FIRE PREVENTION              500
522.40.32 FUEL               56.35             500.00             437.48          1,000.00
522.40.42 COMMUNICATIONS                    -                      -                      -               250.00
CELL PHONE
522.40.43 TRAVEL AND/OR TRAINING          9,062.26          3,000.00          1,860.39         11,500.00
1 FIRE FIGHTERS          10,000
2 TRAINING OFFICER           1,500
522.40.44 ADVERTISING             232.50             250.00                    -               250.00
522.40.64 EQUIPMENT             780.82          3,300.00          1,743.44          1,350.00
1 MISCELLANEOUS              200
2 TRAINING PROPS           1,000
3 UPS              150
TOTAL FIRE TRAINING        54,565.65        60,450.00        53,051.13         74,050.00
Text Box: Travel and/or training includes the cost of fire fighters attending the State training academy in North Bend. The volunteer firefighters receive a small payment for each training session they attend. This payment is adjusted annually by the August CPI. In 2007 the rate will be $6.15 per drill. In 2006 a new computer was purchased for the training officer.
EXPENDITURES
Text Box: Fire facilities accounts for the upkeep of the fire station.
FIRE PROTECTION
FIRE FACILITIES
522.50.31 SUPPLIES             620.98             500.00             358.25             500.00
522.50.35 SMALL TOOLS               17.22               50.00               35.85               50.00
522.50.47 UTILITIES          4,227.50          5,200.00          4,776.31          6,600.00
1 40% OPALCO           4,600
2 TOWN           2,000
522.50.48 REPAIR & MAINTENANCE          3,508.70             750.00             663.09          2,500.00
522.50.49 MISCELLANEOUS                    -                 50.00                    -                 50.00
522.50.51 INTERGOVERMENTAL               92.50             100.00               43.20             200.00
522.50.63 IMPROVEMENTS                    -               550.00             526.36             200.00
522.50.64 EQUIPMENT               53.30             100.00                    -               100.00
TOTAL FIRE FACILITIES          8,520.20          7,300.00          6,403.06         10,200.00
Text Box: The fire station shares an electrical meter with the Town Hall building. OPALCO anticipates a 5% increase in early 2007. The department installed new flooring in the lounge area in 2006.
TOTAL FIRE PROTECTION      263,766.56      276,030.00      254,785.95       331,840.00
Text Box: The department of community development accounts for the costs of comprehensive community planning & development and the enforcement of building & occupancy standards.
EXPENDITURES
COMMUNITY DEVELOPMENT
PLANNING
558.60.10 PERSONNEL      147,734.60      153,300.00      152,972.10       163,700.00
LAND USE ADMINISTRATOR        73,300.00
ZONING COORDINATOR        55,100.00
4/5 CLERK II        35,300.00 #########
558.60.11 OVERTIME             148.21             100.00               57.06             300.00
ATTENDING COUNCIL & PLANNING MEETINGS
558.60.20 BENEFITS        31,946.01        36,700.00        36,139.15         43,800.00
LAND USE ADMINISTRATOR        18,200.00
ZONING COORDINATOR        16,000.00
4/5 CLERK II          9,600.00   43,800.00
558.60.31 SUPPLIES             233.32             250.00               99.88             250.00
558.60.40 LEGAL SERVICES        21,648.50        25,000.00        15,084.00         15,000.00
558.60.41 CONTRACT/PROFESSIONAL SERVICES        24,017.00        23,750.00        19,818.78         20,250.00
1 CODE COMPLIANCE          15,000
2 GIS SUPPORT              250
3 ISSUE ANALYSIS           2,500
4 COMP PLAN ANALYSIS           2,500
558.60.43 TRAVEL AND/OR TRAINING          2,813.51          3,500.00          3,432.14          3,000.00
558.60.44 ADVERTISING          1,156.25          1,500.00          1,157.64          1,500.00
558.60.48 REPAIR & MAINTENANCE          1,303.83          1,600.00          1,434.21             100.00
1 MISC.              100
2 COPIER #3                -  
558.60.49 MISCELLANEOUS             940.31          2,000.00             958.00          1,750.00
1 MEMBERSHIPS              500
2 1% REPORT                -  
3 BOOKS/MANUALS              500
4 SUBSCRIPTIONS              350
5 MISC.              400
EXPENDITURES
COMMUNITY DEVELOPMENT
PLANNING (CON'T)
558.60.51 INTERGOVERNMENTAL             161.00             500.00             219.00             650.00
1 RECORDINGS & MAPS  SJ COUNTY              250
2 MAPS ON DISK               250
3 MAPS ON DISK ANNUAL FEE              150
558.60.64 EQUIPMENT          3,675.43             400.00             374.37          2,350.00
1 MONITOR LAND USE ADMINSTRATOR           1,050
2 PRINTER ZONING COORDINATOR              850
3 SOFTWARE PERMIT TECHNICAN              450
TOTAL PLANNING      235,777.97      248,600.00      231,746.33       252,650.00
Text Box: The State Legislature passed the Growth Management Act (GMA) in 1990. Even though San Juan County was not mandated to plan under this act, the County Commissioners decided to "opt in". When the County chose to plan under GMA, the Town became required to plan under GMA. This legislation directs how local governments control and manage growth. GMA has changed the way the Town makes and implements its planning and zoning laws. The Town's GMA plan and regulations were adopted in 1997 and updated in 2002. The Town contracts for code compliance. The code compliance officer makes sure that individuals and businesses are in compliance with various town laws.
EXPENDITURES
Text Box: The planning commission serves as an advisory body to the Town Council.
COMMUNITY DEVELOPMENT
DEVELOPMENT
558.80.31 SUPPLIES                    -               100.00               20.41             100.00
558.80.41 CONTRACT/PROFESSIONAL SERVICES             810.58             100.00                    -               100.00
558.80.43 TRAVEL                    -               100.00               40.00             100.00
558.80.49 MISCELLANEOUS                    -               350.00                    -               350.00
TOTAL DEVELOPMENT             810.58             650.00               60.41             650.00
Text Box: The Town's planning commission is made up of seven members appointed by the Mayor and confirmed by the Council. The commission serves as an advisory body to the Town Council. The commission considers and recommends measures that guide the growth and development of the Town.
EXPENDITURES
Text Box: Historical review is for implementing the Town's historical regulations.
COMMUNITY DEVELOPMENT
HISTORICAL REVIEW
558.81.10 PERSONNEL        18,623.18        24,500.00        24,026.07         34,800.00
4/5 HISTORIC PRESERVATION COORDINATOR
558.81.11 OVERTIME             172.87                    -                      -               500.00
558.81.20 BENEFITS          5,330.44          6,900.00          6,720.95          9,400.00
4/5 HISTORIC PRESERVATION COORDINATOR
558.81.31 SUPPLIES             101.87             350.00             265.75             350.00
558.81.40 LEGAL SERVICES          1,483.00          1,500.00                    -               500.00
558.81.41 CONTRACT/PROFESSIONAL SERVICES          3,089.59          4,750.00          2,190.31          5,450.00
1 PHOTOGRAPHIC REPRODUCTIONS              700
2 UPDATE HP MANUAL              250
3 HISTORIC DESIGNATION BROCHURE              500
4 CONTRACT SERVICES           1,000
5 SECRETARY           3,000
Text Box: The Town's Comprehensive Plan includes a Historic and Cultural Resources Element. This section asserts that protection of historic and cultural resources is vital to our town's distinct sense of place and is crucial in maintaining our links to the past. In order to ensure that identified historic resources are protected, the Town Council created a historical preservation review board (HPRB). This five member body, aided by a historic preservation coordinator, developed a set of policies to guide rehabilitation and new construction. The board considers and makes recommendations that encourage and foster preservation of historic buildings and sites in Town. In 2006 the historic preservation coordinator position increased from 20 hours per week to 24. In 2007 the position will increase to 32 hours per week.
EXPENDITURES
COMMUNITY DEVELOPMENT
HISTORICAL REVIEW (CON'T)
558.81.43 TRAVEL AND/OR TRAINING          1,286.79          1,000.00               84.90          2,100.00
558.81.44 ADVERTISING             145.00             200.00             157.50             400.00
558.81.49 MISCELLANEOUS          1,203.71          3,750.00          2,044.18          3,950.00
1 MISCELLANEOUS              100
2 FAIR BOOTH DISPLAY              550
3 BOOKS              200
4 AWARDS              250
5 EVENTS           1,000
6  HISTORIC PLACE PLAQUES           1,500
7 MEMBERSHIPS              350
558.81.64 EQUIPMENT                    -                      -                      -                      -  
TOTAL HISTORICAL REVIEW        31,436.45        42,950.00        35,489.66         57,450.00
Text Box: Each year the HPRB has a display at the County Fair. The board is also working on establishing a local register of historic places and plans to identify those places with a historic plaque.
TOTAL PLANNING      268,025.00      292,200.00      267,296.40       310,750.00
EXPENDITURES
Text Box: The Building department accounts for the review and enforcement of uniform building and occupancy standards
COMMUNITY DEVELOPMENT 
BUILDING
559.60.10 PERSONNEL        40,266.41        44,900.00        43,890.92         48,800.00
CERTIFIED BUILDING INSPECTOR
559.60.11 OVERTIME                    -               100.00                    -               100.00
559.60.20 BENEFITS        14,078.35        16,000.00        15,951.59         18,300.00
CERTIFIED BUILDING INSPECTOR
559.60.31 SUPPLIES             571.90             500.00             267.23             150.00
559.60.41 CONTRACT/PROFESSIONAL SERVICES                    -               100.00                    -               100.00
ICBO PLAN REVIEW
559.60.42 COMMUNICATIONS             459.33             650.00             613.94             650.00
559.60.43 TRAVEL AND/OR TRAINING             615.44          1,000.00          1,030.68          1,500.00
559.60.44 ADVERTISING                    -                 50.00                    -                 50.00
559.60.49 MISCELLANEOUS             447.29             950.00             340.37          2,150.00
1 MISC. BOOKS              200
2 CODE BOOKS           1,700
3 MISC.              250
559.60.64 EQUIPMENT             468.76             375.00             354.95             650.00
1 MISC.              200
2 SOFTWARE              450
TOTAL PERMITTING        56,907.48        64,625.00        62,449.68         72,450.00
TOTAL COMMUNITY DEVELOPMENT      324,932.48      356,825.00      329,746.08       383,200.00
Text Box: The State plans to update its building code regulations in 2007. The Town will need to purchase new code books and the building inspector will need to attend training on the implementation of these new rules.
EXPENDITURES Text Box: The Town's park department includes the maintenance of Town parks, hanging baskets and benches.
PARKS
576.80.10 PERSONNEL        32,808.17        38,000.00        35,835.63         41,200.00
576.80.11 OVERTIME          1,775.11          2,000.00          1,735.66          1,800.00
576.80.20 BENEFITS          9,682.82        12,200.00        11,519.37         14,700.00
576.80.21 PHYSICALS             145.00             150.00                    -               150.00
576.80.31 SUPPLIES          5,845.07          6,500.00          5,937.77          7,000.00
576.80.32 FUEL             948.84          1,200.00          1,025.87          1,500.00
576.80.35 SMALL TOOLS             115.27             100.00                    -               100.00
576.80.41 CONTRACT SERVICES          9,181.02          8,900.00          8,775.05          7,300.00
1 HANGING BASKETS           6,000
2 TREE REMOVAL           1,300
576.80.43 TRAVEL AND/OR TRAINING                    -               100.00               64.65             250.00
576.80.44 ADVERTISING                    -                 10.00                    -                 10.00
576.80.45 EQUIPMENT RENTAL                    -               100.00                    -               100.00
576.80.47 UTILITIES          2,576.09          5,100.00          4,852.31          7,850.00
1 OPALCO              700
2 TOWN           6,500
3 MEMORIAL PARK              650
576.80.48 REPAIR & MAINTENANCE          2,816.35          5,100.00          5,036.33             450.00
0 MISC              100
2 VEHICLE              100
3 LEGION STEPS LIGHT              250
576.80.49 MISCELLANEOUS          1,650.00             550.00             518.62         20,450.00
1 MISC                50
2 S J  ISLAND SCHOOL DISTRICT SPORTS FIELDS          20,400
576.80.51 INTERGOVERNMENTAL               31.75             100.00                    -               100.00
DUMP FEES
Text Box: 2005 contract services included pruning the Memorial Park trees and in 2006, the Town's street trees were pruned. The Town Council voted to support the development of the Friday Harbor Athletic Associations' sports fields on the San Juan Island School District's Carter Avenue property. The Town will pay for permitting costs and utility service connection fees.
EXPENDITURES
PARKS(CON'T)
576.80.63 IMPROVEMENTS                    -            8,000.00          6,404.49          8,200.00
1 WATER CONNECTION FIRST STREET           6,700
2 REPLACEMENT TREES           1,500
576.80.64 EQUIPMENT          1,560.87             800.00             539.83          4,750.00
1 MISCELLANEOUS              100
2 BAGGER FOR MOWER           2,200
3 FLAG POLE WEST STREET PARK           2,100
4 1/2 WEED EATER              350
TOTAL PARKS        69,136.36        88,910.00        82,245.58       115,910.00
Text Box: In 2006 the handrail on the harbor steps was replaced with an aluminum one and the stone bench on front street was repaired. 2005 equipment purchases were for new picnic tables, ash receptacles and a gas powered leaf vacuum.
EXPENDITURES
Text Box: Other uses account for interfund transactions. These transactions are equivalent to operating subsidies.
OTHER USES
597.17.10 TO SEPARATION RESERVE          2,050.00             850.00             850.00                    -  
597.18.10 TO UNEMPLOYMENT COMPENSATION          3,256.07               10.00                    -                 10.00
597.19.01 TO RAINY DAY RESERVE                    -               100.00                    -           10,000.00
EMERGENCY NEST EGG
597.19.02 TO REPAIR RESERVE        20,000.00        10,000.00        10,000.00         10,000.00
A REPAIRS TO TOWN HALL           5,000
B REPAIRS TO  FIRE STATION           5,000
597.31.00 TO STREET FUND      350,000.00      350,000.00      350,000.00       350,000.00
597.47.00 TO INTERMODAL RESERVE                    -               100.00                    -           10,000.00
597.58.10 TO STUDY RESERVE      119,000.00          5,000.00          5,000.00          5,000.00
FUTURE UPDATES OF COMP PLAN
597.61.30 TO LAND RESERVE                    -               100.00                    -            5,000.00
597.63.30 TO CAPITAL PROJECTS      120,000.00        20,000.00        20,000.00         20,000.00
597.64.10 TO EQUIPMENT RESERVE          7,000.00          7,000.00          7,000.00          7,000.00
597.76.10 TO HARBOR RESERVE                    -          36,700.00        36,700.00                    -  
TOTAL OTHER USES      621,306.07      429,860.00      429,550.00       417,010.00
Text Box: The Current Fund makes transfers to various reserve funds to save for future improvements, equipment purchases, etc. 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 Major Repair Reserve Fund was reduced in 2006. The Current Fund financially supports the Street Fund. In the 2005 transfer to the Study Reserve Fund was increase to help fund for the water ozone pilot study and the trout lake flood management plan. The 2005 increased transfer to the Capital Reserve Fund was to help pay for the sewer marine line feasibility study. Transfers to the rainy day, intermodal and land reserves have been reinstated in 2007. These transfers were discontinued in 2004.
Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets, belong to another agency or record a prior years' correction.
EXPENDITURES
NON EXPENDITURES
581.10.00 INTERFUND LOAN ADVANCED                    -          80,000.00        80,000.00                    -  
588.00.00 PRIOR YEAR REFUND          4,977.17          4,500.00          4,172.32             100.00
588.10.00 PRIOR YEAR CORRECTION                    -                      -                      -            3,000.00
TOTAL NON EXPENDITURES          4,977.17        84,500.00        84,172.32          3,100.00
TOTAL EXPENDITURES    1,857,801.71    1,835,925.00    1,751,464.23    1,916,280.00
CURRENT FUND BEGINNING BALANCE      495,030.22      415,200.00      415,290.01       526,800.00
REVENUES    1,778,061.50    1,827,300.00    1,863,052.87    1,808,864.00
EXPENDITURES    1,857,801.71    1,835,925.00    1,751,464.23    1,916,280.00
ENDING BALANCE      415,290.01      406,575.00      526,878.65       419,384.00