ACCOUNT # DESCRIPTION  2005 ACTUAL   2006 BUDGET   2006 ACTUAL   2007 BUDGET 
 REVENUE
308.34.10 BEGINNING BALANCE      181,070.09      224,000.00      224,080.79       240,400.00
342.40.10 CROSS CONNECTION INSPECTION             360.00             100.00               60.00             100.00
343.40.10 USAGE CHARGE      610,636.04      730,000.00      739,188.97       650,000.00
343.40.11 BASE CHARGE      641,524.50      695,500.00      699,479.18       754,600.00
343.40.12 INSTALLATION CHARGE        11,214.00          6,000.00          8,132.00           8,500.00
343.40.13 MAIN EXTENSION                    -               100.00                    -               100.00
343.40.14 LABOR & MATERIAL CHARGE          4,106.96          6,500.00          6,344.38           1,000.00
359.90.10 RECONNECT FEES          1,080.00          1,000.00             720.00             300.00
361.11.10 INVESTMENT INTEREST          5,260.61        12,900.00        12,444.06           9,000.00
362.50.00 LEASE               89.50             115.00             115.00             100.00
362.80.10 SALE OF TIMBER                    -                 10.00                    -                 10.00
367.11.00 GRANT SEAHAWKS/QWEST             500.00                    -                      -                      -  
367.12.00 MAIN EXTENSION REIMBURSEMENTS        11,674.99          3,500.00        12,269.80           5,000.00
367.19.01 AWC GRANT FOR TRAINING                    -                      -                      -                 50.00
369.90.03 DEPT OF REVENUE REFUND                    -          19,100.00        19,183.64                    -  
369.90.10 MISCELLANEOUS REVENUE          2,112.41          1,000.00          1,385.91           1,800.00
388.80.00 PRIOR YEAR REFUND/REIMBURSEMENT             817.20               10.00                    -                 10.00
TOTAL WATER  REVENUE    1,289,376.21    1,475,835.00    1,499,322.94    1,430,570.00
Text Box: Water utility rates have increased by 8.5% annually since 2003 in accordance with the Town's water rate study. The rate increase is necessary to fund needed capital improvements to the water system. The Town's contract engineers oversee developer water system extensions. When the Town accepts these new improvements, the developer reimburses the Town for these costs. In 2006 the Town received a refund from the Washington State Department of Revenue for overpayment of utility and sales tax. Miscellaneous revenue includes an annual distribution of capital credits from the local electrical utility company, Orcas Power and Light Company (OPALCO).
 EXPENDITURES Text Box: The utilities administration department accounts for the supervision and general administration of the Town's Water Utility.
UTILITIES ADMINISTRATION
534.10.10 PERSONNEL        19,856.61        21,200.00        20,980.39         22,500.00
1/5 UTILITIES SUPERINTENDENT        14,300.00
1/5 CLERK II          8,200.00   22,500.00
534.10.20 BENEFITS          4,377.65          5,300.00          4,780.41           6,100.00
1/5 UTILITIES SUPERINTENDENT          4,000.00
1/5 CLERK II          2,100.00     6,100.00
534.10.31 OFFICE SUPPLIES             542.81             650.00             585.88             650.00
534.10.32 FUEL               99.59             200.00             107.71             200.00
534.10.35 SMALL TOOLS                    -                 50.00                    -                 50.00
534.10.40 LEGAL             362.50             500.00               74.50             500.00
534.10.41 CONTRACT/PROFESSIONAL SERVICES                    -               100.00                    -             1,100.00
1 1/5 MISCELLANEOUS              100
2 1/5 TREE REMOVAL           1,000
534.10.42 COMMUNICATIONS             554.76             650.00             636.68             700.00
1 1/5 SHOP PHONE              500
2 1/5 INTERNET SERVICE              200
534.10.43 TRAVEL AND/OR TRAINING             754.45          1,200.00             673.47           1,500.00
1 1/5 REGULAR              500
2 1/5 SAFETY            1,000
534.10.44 ADVERTSING                    -                      -                 50.00
534.10.45 EQUIPMENT RENTAL                4.58               50.00                    -                 50.00
534.10.47 UTILITIES          1,820.65          2,600.00          2,302.39           3,000.00
1 1/5  SHOP POWER           1,500
2 1/5 TOWN            1,500
534.10.48 REPAIR & MAINTENANCE             227.24             625.00             384.16           2,800.00
1 1/5 COPIER              450
2 1/5 VEHICLE              100
3 1/5 MISCELLANEOUS              250
4 1/5 SHOP BUILDING              200
5 ROOF TOWN SHOP           1,800
534.10.49 MISCELLANEOUS             426.33             680.00             335.04             600.00
1 1/5 MISC.              100
2 1/5 DUES & SUBSCRIPTIONS              400
3 1/5 ANTI-VIRUS SUBSCRIPTION & FIREWALL              100
 EXPENDITURES
UTILITIES ADMINISTRATION (CON'T)
534.10.51 SAN JUAN COUNTY               22.30             200.00               97.12             500.00
REFUSE DUMPING
534.10.53 INTERGOVERNMENTAL        62,991.30        72,000.00        72,331.74         72,100.00
0 REVENUE TAXES          72,000
1 PRESSURE INSPECTION              100
534.10.63 IMPROVEMENTS                    -            1,100.00          1,095.70           5,000.00
1 1/5 TOWN SHOP           5,000
2 1/5 FENCE TOWN SHOP                -  
534.10.64 EQUIPMENT               21.36          1,520.00          1,292.38             350.00
1 1/5 MISC.              100
2 1/5 SERVER BACKUP SOFTWARE              150
3 1/5 T.V. TRAINING              100
TOTAL UTILITIES ADMINISTRATION        92,062.13      108,625.00      105,677.57       117,750.00
Text Box: The Utilities Superintendent and his clerk are divided equally between the Town's five utilities. All expenditures for the Town Shop are also budgeted here. Funds are included for possible legal fees incurred on behalf of this utility. Intergovernmental taxes increase and/or decrease with expected revenues. This State Utility tax is 5.29% on the gross user fees received.
 EXPENDITURES Text Box: Administration Planning accounts for the time spent by the Town Administrator on Water Utility matters.
ADMINISTRATION PLANNING
534.20.10 PERSONNEL        20,770.80        21,800.00        21,747.12         19,400.00
1/6 TOWN ADMINISTRATOR        15,200.00
1/6 EXECUTIVE  ASSISTANT          8,400.00        23,600.00
534.20.20 BENEFITS          4,576.31          5,400.00          4,992.67           4,700.00
1/6 TOWN ADMINISTRATOR          3,500.00
1/6 EXECUTIVE  ASSISTANT          2,400.00          5,900.00
534.20.41 CONTRACT/PROFESSIONAL SERVICES             130.50          7,200.00          7,095.13               10.00
534.20.43 TRAVEL AND/OR TRAINING             385.54             450.00             458.16             450.00
534.20.49 MISCELLANEOUS                    -               100.00                    -               100.00
534.20.64 EQUIPMENT                    -                      -                      -               550.00
1 MISCELLANEOUS              100
2 1/6 MONITOR EXECUTIVE ASSISTANT              100
3 1/6 DESK EXECUTIVE ASSISTANT              350
TOTAL ADMINISTRATION PLANNING        25,863.15        34,950.00        34,293.08         25,210.00
Text Box: The Town Administrator oversees all the operations of the Town. The Administrator 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 negotiate the 2006 labor contract. Also the Town's hydraulic model was updated in 2006.
 EXPENDITURES Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
SYSTEM ADMINISTRATOR
534.21.10 PERSONNEL        11,921.89        12,300.00        12,259.74         12,700.00
1/5 SYSTEM ADMINISTRATOR
534.21.11 OVERTIME             222.70             100.00                    -               100.00
534.21.20 BENEFITS          2,363.29          2,900.00          2,726.01           3,400.00
1/5 SYSTEM ADMINISTRATOR
534.21.31 SUPPLIES             223.00             900.00                    -               900.00
534.21.35 SMALL TOOLS               85.92             125.00               62.96             125.00
534.21.41 PROFESSIONAL SERVICE             110.27             200.00             148.74             200.00
534.21.43 TRAVEL AND/OR TRAINING             573.58             650.00             372.84           1,650.00
534.21.48 REPAIR & MAINTENANCE                    -               100.00               22.02             100.00
534.21.49 MISCELLANEOUS               28.17             350.00             287.72             350.00
DUES, SUBSCRIPTIONS
534.21.64 EQUIPMENT             747.10          1,050.00             769.42           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        16,275.92        18,675.00        16,649.45         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: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
534.70.10 PERSONNEL        22,444.41        23,800.00        23,573.81         24,500.00
1/6 FINANCE OFFICER        10,900.00
1/6 CLERK II          6,900.00
1/6 ACCOUNTING CLERK          7,700.00   25,500.00
534.70.11 OVERTIME             409.43             500.00             171.96             500.00
534.70.20 BENEFITS          4,855.23          6,100.00          5,388.79           7,050.00
1/6 FINANCE OFFICER          2,300.00
1/6 CLERK II          2,800.00
1/6 ACCOUNTING CLERK          1,700.00     6,800.00
534.70.31 SUPPLIES             388.69             500.00             490.69             500.00
534.70.41 PROFESSIONAL/CONTRACT SERVICE          3,300.63          9,950.00          9,811.68           4,450.00
1 MISC                50
2 20%  SOFTWARE SUPPORT              600
3 23% STATE AUDIT           3,800
534.70.42 COMMUNICATIONS          1,049.62          1,340.00          1,124.71           1,350.00
1 1/4 POSTAGE UTILITY BILLS           1,300
2 1/4 PERMIT FEE                50
534.70.43 TRAVEL AND/OR TRAINING             733.33             850.00             398.92             850.00
534.70.48 REPAIRS & MAINTENANCE                    -                 50.00                    -                 50.00
534.70.49 MISCELLANEOUS                    -                 50.00                    -                 50.00
MISC.
EXPENDITURES
FINANCE/CUSTOMER SERVICE (CON'T)
534.70.64 EQUIPMENT             900.82             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 CUSTOMER SERVICE        34,082.16        43,240.00        40,960.56         42,470.00
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 State of Washington performs an annual audit of the Town's financial records and compliance with State laws and regulations. In 2006 the Town hired a consultant to apply to the Department of Revenue for a refund of overpaid utility taxes and use tax. 2005 equipment expenditures included upgrading the accounting clerk's computer.
 EXPENDITURES Text Box: Water Meter Reading accounts for those costs of reading individual water meters for billing.
METER READING
534.71.10 PERSONNEL          9,704.46        11,500.00        10,899.19         11,500.00
1/4 CERTIFIED UTILITY WORKER II
534.71.11 OVERTIME          3,679.21          4,800.00          4,211.57           3,700.00
534.71.20 BENEFITS          4,304.66          5,500.00          5,249.16           5,500.00
1/4 CERTIFIED UTILITY WORKER II
534.71.31 SUPPLIES               19.25             100.00                    -               100.00
534.71.32 FUEL             541.58             950.00             909.25             950.00
534.71.35 SMALL TOOLS               37.68               50.00                    -                 50.00
534.71.48 REPAIR & MAINTENANCE                    -               700.00             691.90             700.00
HANDHELD READING DEVICES
534.71.49 MISCELLANEOUS                    -                 50.00                    -                 50.00
534.71.64 EQUIPMENT          2,348.73          2,700.00                    -             2,500.00
TOUCH READ METER HEADS
TOTAL METER READING        20,635.57        26,350.00        21,961.07         25,050.00
Text Box: Meters are read on the same day every month. Reading meters consistently is extremely important. The cost of each gallon of water increases when consumption exceeds a certain threshold. Overtime is allocated to cover those meter reading days that fall on weekends and/or holidays. Meter reading is assigned to a water distribution employee. The water department is purchasing touch read meter heads over a period of time to replace the existing remote heads.
 EXPENDITURES Text Box: Treatment accounts for the costs of producing & treating the Town's water supply.
TREATMENT
534.80.10 PERSONNEL        78,977.74        85,000.00        81,965.22         87,800.00
1/3 CERTIFIED LEADMAN        18,700.00
 3/4 CERTIFIED UTILITY WORKER II        35,500.00
 3/4 CERTIFIED UTILITY WORKER II        33,600.00   87,800.00
534.80.11 OVERTIME        35,205.36        40,000.00        39,989.61         38,500.00
534.80.20 BENEFITS        24,666.73        30,000.00        29,933.33         32,300.00          5,800.00
1/3 CERTIFIED LEADMAN          4,800.00
 3/4 CERTIFIED UTILITY WORKER II        12,200.00
 3/4 CERTIFIED UTILITY WORKER II          9,500.00   32,300.00
534.80.31 SUPPLIES        52,906.00        60,000.00        56,665.30         55,000.00
534.80.32 FUEL          2,702.81          4,650.00          4,288.90           4,650.00
1 VEHICLES           4,000
2 GENERATOR              650
534.80.35 SMALL TOOLS                    -                 50.00                    -               200.00
534.80.41 CONTRACT/PROFESSIONAL SERVICES          8,145.22          8,950.00          3,123.97         15,300.00
1 PUMP HOLDING TANK              900
2 CHLORINATOR ANNUAL INSPECTION           2,500
3 SOFTWARE SUPPORT              300
4 TREE REMOVAL           5,300                          -  
5 BRUCH CUTTING TROUT LAKE           3,100
6 BRUSH CUTTING MARGO LAKE           3,200
534.80.42 COMMUNICATIONS          2,585.12          2,850.00          1,961.30           2,850.00
1 PHONE           1,650
2 PAGERS              600
3 ALARM FEE              600
534.80.43 TRAVEL AND/OR TRAINING          1,543.14          2,800.00          1,740.30           1,500.00
1 REGULAR           1,500
Text Box: Trout Lake was purchased in 1914 and is the Town's only water source. The water supply is supplemented with two augmentation systems. The original treatment plant was installed in the mid 1970's. The Town's new treatment plant was completed in 1996 to comply with the Federal Safe Drinking Water Act. Surface water treatment requires a very high level of treatment. In 1998 a third filter was added as a backup measure at the treatment plant to ensure that treated water would be available to our customers.
 EXPENDITURES
TREATMENT (CON'T)
534.80.44 ADVERTISING                    -               250.00             249.16               50.00
534.80.45 EQUIPMENT RENTAL               45.88             100.00               11.47             100.00
534.80.47 UTILITIES        34,801.36        42,800.00        43,388.73         45,000.00
534.80.48 REPAIR & MAINTENANCE          7,869.48        18,200.00          9,329.04         22,000.00
1 VEHICLES           1,500
2 EQUIPMENT          10,000
3 MISC.              500
4 AUG #1 PUMP HOUSE ROOF           3,100
5 FENCE           6,900
534.80.49 MISCELLANEOUS                    -                 50.00               50.00             100.00
534.80.51 INTERGOVERNMENTAL          4,780.50          5,500.00          5,336.00           5,600.00
1 DISCHARGE PERMIT           2,600
2 DOH OPERATING PERMIT           2,600
3 OPERATOR CERTIFICATES              300
4 REFUSE DISPOSAL              100
534.80.63 IMPROVEMENTS          1,393.10        20,000.00        19,689.71         27,800.00
1 POTASSIUM SITE                -  
2 SIDEWALK BETWEEN BUILDINGS                -  
3 PLC FOR WORKSTATION           3,300
4 POWER TO DAM          20,000
5 FENCE CHEMICAL PUMP BUILDING           3,000
6 UPGRADE ALARM SYSTEM           1,500
 EXPENDITURES
TREATMENT (CON'T)
534.80.64 EQUIPMENT        10,551.37      155,000.00      152,417.35         12,600.00
1 REPLACEMENT EQUIPMENT           3,000
2 MISC              500
3 FILTER MEDIA MIXER              400
4 MOWER              200
5 FLOOR SCRUBBER              500
6 CHEMICAL MIXERS              600
7 VENTILATION FAN           2,500
8 SHOP VAC              200
9 CHEMICAL FEED PUMP           2,500
10 CHLORINE HANDTRUCK              200
11 CHAIN SAW              500
12 CL2 TEST KIT              400
13 OUTBOARD MOTOR           1,100
TOTAL TREATMENT      266,173.81      476,200.00      450,139.39       351,350.00
Text Box: The Town is faced with changing treatment regulations and is constantly working to met new THM removal standards. Budgeted 2006 improvements were for connecting the generator purchased from the sewer department at the water treatment plant. In 2007 electrical power will be installed to the dam. 2005 equipment purchases included a new chlorinator. In 2006 the Town purchased "solar bees" to help control algae blooms in the lake.
 EXPENDITURES Text Box: Distribution accounts for the cost of delivering water from the treatment plant to the Town's customers.
DISTRIBUTION
534.81.10 PERSONNEL        84,080.95      105,500.00        98,920.36         97,000.00
1/3 CERTIFIED LEADMAN        18,700.00
 CERTIFIED UTILITY WORKER II        44,700.00
1/2  CERTIFIED UTILITY WORKER II        22,400.00
  1/4 CERTIFIED UTILITY WORKER II        11,200.00   97,000.00
534.81.11 OVERTIME          4,373.54          5,500.00          4,774.24           6,500.00
534.81.20 BENEFITS        23,523.76        32,500.00        29,161.94         38,050.00             750.00
1/3 CERTIFIED LEADMAN          4,800.00
 CERTIFIED UTILITY WORKER II        19,500.00
1/2  CERTIFIED UTILITY WORKER II          9,800.00
  1/4 CERTIFIED UTILITY WORKER II          3,200.00   38,050.00
534.81.31 SUPPLIES        34,505.21        40,000.00        40,293.10         52,000.00
FITTINGS, MISC. PARTS
534.81.32 FUEL          2,702.81          4,000.00          3,528.64           4,000.00
534.81.35 SMALL TOOLS             809.81          1,000.00             400.68             400.00
534.81.41 CONTRACT/PROFESSIONAL SERVICES          4,133.43        10,000.00          9,469.91         16,850.00
1  WATER TESTING           4,000
2 MISC.                50
3 HOT TAP          10,000
4 SOFTWARE SUPPORT              300
5 FIRE FLOW TESTING           1,000
6 PUMP HOUSE LOCK SYSTEM              500
7 DAM INSPECTION           1,000
534.81.42 COMMUNICATIONS          1,523.75          2,100.00          1,705.01           2,100.00
1 PHONE           1,500
2 PAGERS              600
534.81.43 TRAVEL AND/OR TRAINING             575.45          1,800.00          1,382.27           1,800.00
534.81.44 ADVERTISING                    -                 50.00                    -                 50.00
534.81.45 EQUIPMENT RENTAL             301.57             500.00                    -               500.00
Text Box: The water distribution system has approximately nine miles of pipeline including a five mile transmission line between the treatment plant and Town. The system also includes three water storage reservoirs and pump stations. A 2006 temporary seasonal position was added to maintain fire hydrants and areas around meter boxes.
 EXPENDITURES
DISTRIBUTION (CON'T)
534.81.47 UTILITIES          7,637.40          8,300.00          8,577.61           8,800.00
1 OPALCO           8,500
2 TOWN              300
534.81.48 REPAIR & MAINTENANCE        10,393.45          8,100.00          7,693.69           7,100.00
1 VEHICLES           3,500
2 EQUIPMENT           3,500
3 MISC.              100
534.81.49 MISCELLANEOUS                    -                 50.00               60.83             100.00
534.81.51 INTERGOVERNMENTAL             952.75          1,600.00             568.75           1,600.00
1 MISCELLANEOUS                50
2 OPERATOR CERTIFICATIONS              200
3 DOH SURCHARGE              350
4 DAM INSPECTION              700
5 SYSTEM SURVEY FEE              300
534.81.63 IMPROVEMENTS          4,984.67        27,100.00        26,270.62         28,000.00
1 METER REPLACEMENT            5,000
2 TELEMETRY UPGRADE           8,000
3 QUICK VALVE INSTALLATION          15,000
534.81.64 EQUIPMENT        13,403.46        12,350.00        10,094.88           7,800.00
1 REPLACEMENT EQUIPMENT           1,500
2 MISC              500
3 DIGITAL CAMERA              350
5 HYDRANT METER           1,100
6 CHLORINE METER              350
7 STROBE LIGHT              350
8 BACKUP PUMP 327' ZONE           2,200
9 CAMERA           1,100
10 1/3 RADIO FOR DUMP TRUCK              350
TOTAL DISTRIBUTION      193,902.01      260,450.00      242,902.53       272,650.00
Text Box: The Hillview Terrace water tank was resurfaced, painted and the overflow pipe upgraded in 2006 . The Town has undertaken an annual meter replacement program. Most of the Town's water meters were installed in 1979 or earlier. In 2007 the telemetry system will be upgraded. 2006 equipment purchased included a backup pump for the Hillview Terrace Tank and an underground hydrant.
 EXPENDITURES
Text Box: Cross Connection accounts for those costs to plan and implement the Town's cross connection program.
CROSS CONNECTION
534.82.10 PERSONNEL        37,175.09        40,200.00        38,841.82         41,800.00
1/3 CERTIFIED LEADMAN        18,700.00
1/4 CERTIFIED UTILITY WORKER II        11,900.00
1/4 CERTIFIED UTILITY WORKER II        11,200.00   41,800.00
534.82.11 OVERTIME               30.38             500.00             173.47             500.00
534.82.20 BENEFITS          8,686.33        12,100.00        10,076.68         13,800.00
1/3 CERTIFIED LEADMAN          4,800.00
1/4 CERTIFIED UTILITY WORKER II          4,100.00
1/4 CERTIFIED UTILITY WORKER II          4,900.00   13,800.00
534.82.31 SUPPLIES             253.01             750.00             595.04             750.00
534.82.35 SMALL TOOLS                    -                 50.00                    -                 50.00
534.82.41 CONTRACT/PROFESSIONAL SERVICES                8.89             200.00             189.93             300.00
BACKFLOW INSPECTION
534.82.42 COMMUNICATIONS                    -               100.00                    -               100.00
534.82.43 TRAVEL AND/OR TRAINING               35.00             900.00             894.08             500.00
534.82.49 MISCELLANEOUS                    -                 50.00               50.00               50.00
534.82.51 INTERGOVERNMENTAL                    -                      -                      -               100.00
534.82.64 EQUIPMENT                    -               100.00                    -               100.00
TOTAL CROSS CONNECTION        46,188.70        54,950.00        50,821.02         58,050.00
Text Box: This department was established in 2000 to track the costs of developing and implementing the Town's cross connection program. This program is required by the State Department of Health. The cross connection program is to prevent possible contamination of the Town's water supply from backflows and cross connections. A cross connection is any actual or potential physical connection between a public water system and any source of non-potable liquid, etc. Backflow is when water flows in the opposite direction than intended. Under backflow conditions, contaminants may enter the drinking water supply through unprotected cross connections. Town water customers that have drilled wells on their property or have installed fire protection sprinklers may have unprotected cross connections and must install backflow devices to protect the Town's water system. The Town must inspect these devises to make sure they comply with Town regulations and are functioning properly.
 EXPENDITURES Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
534.90.10 PERSONNEL                    -                      -                      -             6,300.00
1/4 UTILITY WORKER I
534.90.20 BENEFITS                    -                      -                      -             1,850.00
1/4 UTILITY WORKER I
534.90.21 PHYSICALS/CDL COSTS             328.00             250.00                    -               200.00
534.90.31 SUPPLIES             226.76             350.00             297.31             350.00
534.90.41 CONTRACT/PROFESSIONAL SERVICES                    -               100.00                    -               100.00
534.90.42 COMMUNICATIONS          1,932.70          2,100.00          1,724.50           3,000.00
1 10% POSTAGE              650
2 MISC. SHIPPING                50
3 WATER QUALITY REPORT           2,000
4 INTERNET SERVICE              300
534.90.44 ADVERTISING                9.28               50.00                    -                 50.00
534.90.45 EQUIPMENT RENTAL               79.20             300.00             158.40             350.00
10% POSTAGE MACHINE LEASE
534.90.46 INSURANCE        23,358.40        20,300.00        20,175.15         22,300.00
1 AWC POOL          21,500
2 AWC L&I PROGRAM              800
534.90.49 MISCELLANEOUS        13,612.98          3,750.00          2,022.48           3,200.00
1 1-800-DIG              150
2 AWC DRUG TESTING              300
3 MISC              100
4 DAMAGES              500
5 RETROFIT REBATE           2,000
6 MEMBERSHIPS              150
7                -  
 EXPENDITURES
OTHER OPERATING (CON'T)
534.90.51 INTERGOVERNMENTAL             292.98             250.00             155.84             500.00
1 DNR FIRE FEE              150
2 HAZARDOUS WASTE              200
3 PRESSURE INSPECTION              150
534.90.64 EQUIPMENT             161.50             100.00                    -               100.00
TOTAL OTHER OPERATING        40,001.80        27,550.00        24,533.68         38,300.00
think rain
Text Box: An utility worker will be shared among the utility departments. The State Department of Health requires the Town to annually publish and distribute to all its water customers the consumer confidence report on water quality. The retrofit program is an element of the Town's water conservation plan. Town water customers can apply for a $75 rebate when they install a new low flush toilet.
 EXPENDITURES Text Box: Debt accounts for the principal and interest payments of long term debt that are not accounted for in a separate fund.
DEBT
582.34.78 PRINCIPAL        36,203.51        36,300.00        36,203.51         36,300.00
592.34.83 PUBLIC WORKS TRUST FUND LOAN          2,534.25          2,200.00          2,172.21           1,850.00
INTEREST
PUBLIC WORKS TRUST FUND LOAN
TOTAL DEBT        38,737.76        38,500.00        38,375.72         38,150.00
 PUBLIC WORKS TRUST FUND LOAN - WATER TANK II 
maturity  total   interest   total 
     
7/1/2007               36,203.51                 1,810.18               38,013.69
7/1/2008               36,203.51                 1,448.14               37,651.65
7/1/2009               36,203.51                 1,086.11               37,289.62
7/1/2010               36,203.51                   724.07               36,927.58
7/1/2011               36,203.51                   362.01               36,565.52
   
total             181,017.55                 5,430.51             186,448.06
Text Box: Main Extension accounts for the installation of new mains.
MAIN EXTENSION
534.95.41 PROFESSIONAL SERVICES        20,586.86        15,000.00          3,635.00         25,000.00
TOTAL MAIN EXTENSION        20,586.86        15,000.00          3,635.00         25,000.00
Text Box: The Town's contract engineers oversee the installation of developer required water system improvements. When the Town accepts these new improvements the developer reimburses the Town for these costs.
 EXPENDITURES Text Box: Connection Costs accounts for the time & materials used to connect new water hookups.
CONNECTION COSTS
594.34.10 PERSONNEL          2,635.80          1,500.00          1,529.55           1,500.00
594.34.20 BENEFITS             989.18             600.00             760.77             600.00
594.34.31 SUPPLIES          1,159.02          2,000.00                    -             2,000.00
594.34.40 LEGAL                    -               100.00                    -               100.00
594.34.41 CONTRACT/PROFESSIONAL SERVICES                    -               500.00                    -               500.00
594.34.49 MISCELLANEOUS                    -               100.00                    -               100.00
594.34.53 INTERGOVERNMENTAL          1,988.51          1,500.00          1,723.86           1,500.00
STATE TAXES ON HOOKUPS
TOTAL CONNECTION COSTS          6,772.51          6,300.00          4,014.18           6,300.00
Text Box: Legal funds are budgeted to cover attorney costs for disputes over rights to new water service connections. Since 1979 the Town has prohibited new out of town water service connections except for those properties that had prior commitments with the Town for water service. In 1999 an individual without a right to a water connection sued to connect to the Town's system. Both the San Juan Superior and the State Courts ruled in the Town's favor. The Town pays a 1.5% B&O tax to the State on water connection fees.
   
   NUMBER OF   
Text Box: The completion of two subdivisions and a scheduled increase in connection fees contributed to the increase in new connection applications.
Text Box: Those properties having a "right to connect" on the Pear Point Line were required to install their meters in 1999.
YEAR  ACCOUNTS   INCREASE 
2006               1,291                   12
2005               1,279                   21
2004               1,258                   14
2003               1,244                   28
2002               1,231                   19
2001               1,212                   11
2000               1,201                   16
Text Box: When a proposed moratorium on new water connections was under consideration, there was a rush to purchase connections to the Town's Water System.
1999               1,185                   30
1998               1,155                   14
1997               1,141                   17
1996               1,124                   24
1995               1,100                   16
1994               1,084                   31
Text Box: Improvements account for the cost to repair, replace & improve various areas of the water system.
EXPENDITURES
IMPROVEMENTS
596.34.41 CONTRACT/PROFESSIONAL SERVICES             840.06             500.00             865.00             500.00
MISC
596.34.63 IMPROVEMENTS        15,812.35          6,000.00          1,151.53         11,900.00
1 UPGRADE FIRE HYDRANTS           6,500
2 LOOP CARTER MAIN @ HARBOR STREET            5,400
TOTAL IMPROVEMENTS        16,652.41          6,500.00          2,016.53         12,400.00
 
IMPROVEMENT PROJECTS COMPLETED  YEAR 
   
Upgrade Augmentation 2 control panel 2002
Complete upgrade to Augmentation 1 control panel 2002
Complete Argyle Water Main 2001
Complete Nash & Mullis Street Water Main 2001
Replace control panel @ Augmentation l 2001
Upgrade Argyle Water Main 2000
Upgrade Spring Street Water Main 2000
Install Water Main on Market/Nash Streets 2000
Upgrade North End Blair Ave Main 1999
Elfving Main Extension 1998
High School Main Extension 1998
Complete Blair Ave Line Replacement 1998
Upgrade Fire Hydrants 1997
Upgrade Water Filters 1997
Upgrade Marble Street Main 1997
Install Aley Ave Line 1997
Upgrade South End Blair Ave Main 1997
Elfving Main Extension 1997 Text Box: The majority of water system improvements are budgeted in the capital reserve fund where funds have been saved for those projects. In 2005 the Town stepped up its fire hydrant upgrade program.
Upgrade Fire Hydrants 1996
Office @ Treatment Plant 1996
Pipe Storage 1996
Wier @ Augmentation II 1996
Upgrade Main Line @ Carter's Pond 1996
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          2,350.00          2,350.00           1,500.00
597.34.10 TO STUDIES RESERVE        10,000.00        10,000.00        10,000.00         10,000.00
597.34.20 TO REPAIR RESERVE        24,500.00        19,500.00        19,500.00         19,500.00
A WATER TANK           5,000
B MEDIA CHANGE           7,500
C WATER TANK INSPECTION           2,000
D LEAK DETECTION           5,000
597.34.21 TO BOND REDEMPTION      133,100.00      140,100.00      140,100.00       137,300.00
597.41.20 TO ARGYLE LOAN REDEMPTION          9,180.72          9,000.00          8,920.90                    -  
597.61.30 TO LAND RESERVE                    -               100.00                    -               100.00
597.63.30 TO CAPITAL PROJECTS RESERVE      216,000.00      226,000.00      226,000.00       301,000.00
A FUTURE PROJECTS        275,000
B 1/5 SHOP BUILDING          15,000
C 1/5 FENCE @ TOWN SHOP           1,000
D MAINS           10,000
597.64.10 TO EQUIPMENT RESERVE        33,600.00        43,700.00        43,700.00         43,700.00
TOTAL OTHER USES      428,430.72      450,750.00      450,570.90       513,100.00
Text Box: Interfund transfers are used to set aside funds in different reserves for future expenditures or to transfer funds to debt redemption funds for the current year's principal and interest payments. The separation reserve transfer sets aside money for those employees that are eligible for retirement in five years. These funds are for the payout of earned vacation and sick leave. In 2006 the transfer to the Capital Projects Reserve fund was increased to save for water main replacements. This transfer will be increase again in 2007 to help fund the replacement of the Guard Street water main. The transfer to major repairs was decreased in 2006. Instead of saving to repair water mains the deteriorating mains will be replaced from funds in the Capital Project Reserve. The 2006 transfer to equipment reserve was increased to reflect an updated equipment replacement schedule.
 EXPENDITURES Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets or to record a prior years' correction.
NON EXPENDITURES
588.20.00 PRIOR YEAR REFUND                    -               100.00                    -               100.00
TOTAL NON EXPENDITURES                    -               100.00                    -               100.00
TOTAL WATER EXPENDITURES    1,246,365.51    1,568,140.00    1,486,550.68    1,546,505.00
WATER
FUND
BEGINNING BALANCE      181,070.09      224,000.00      224,080.79       240,400.00
REVENUE ESTIMATES    1,289,376.21    1,475,835.00    1,499,322.94    1,430,570.00
EXPENDITURE APPROPRIATIONS    1,246,365.51    1,568,140.00    1,486,550.68    1,546,505.00
ENDING BALANCE      224,080.79      131,695.00      236,853.05       124,465.00