ACCOUNT # DESCRIPTION  2005 ACTUAL   2006 BUDGET   2006 ACTUAL   2007 BUDGET 
REVENUE
308.35.10 BEGINNING BALANCE       132,380.38       110,500.00       110,512.10         182,400.00
313.18.10 HB 2260 FUNDS         70,395.00         75,000.00         75,007.00          80,700.00
343.50.10 USE CHARGE       574,724.19       604,000.00       608,809.17         588,000.00
343.50.11 BASE CHARGE       796,959.53       815,000.00       815,834.41         860,000.00
343.50.12 SEPTAGE CHARGE           1,281.74              500.00              901.05               500.00
343.50.13 INSTALLATION CHARGE           7,506.00           3,500.00           5,136.00            5,000.00
343.50.14 SEWER MAIN EXTENSIONS                     -                500.00                     -                 500.00
343.50.15 LABOR & MATERIAL CHARGES                17.14           1,100.00           1,118.99               500.00
361.11.00 INVESTMENT INTEREST           2,533.65           5,500.00           5,540.74            5,000.00
367.11.00 AWC GRANT FOR SOFTWARE           1,500.00                     -                       -                 500.00
367.11.01 AWC GRANT FOR SECURITY                     -                       -                       -                 500.00
367.12.00 MAIN EXTENSION REIMBURSEMENTS                     -             3,100.00           9,846.80            1,000.00
367.19.01 AWC GRANT FOR TRAINING                     -                       -                       -                   50.00
369.90.03 DEPT OF REVENUE REFUND                     -           57,500.00         57,552.70                      -  
369.90.10 MISCELLANEOUS           1,337.02              200.00           1,385.91               200.00
369.90.11 LAB TESTING           4,200.00                     -                       -                        -  
TOTAL SEWER OPERATING REVENUE     1,460,454.27     1,565,900.00     1,581,132.77      1,542,450.00
Text Box: The Town receives 25% of the .08% rural sales and use funds collected in San Juan County. These funds are derived from the State's 6.5% sales tax levy. This money must be used for public facilities. Since the completion of sewer treatment plant upgrade, these funds are used to retire the debt issued for the project. 2006 user fees increased by an 2.7%. 2007 fees will increase by 5%. In 2005 the Town received a grant from the Association of Washington Cites' (AWC) risk management program to help purchase a side sewer camera. The Town received a substanial refund from the Department of Revenue in 2006. Up until mid 2005, the Town did laboratory testing work for another island sanitary system. This other system was upgraded and now does its own lab work.
 EXPENDITURES Text Box: The Maintenance/Town Shop department accounts for the supervision and general administration of the Town's Sewer Utility.
UTILITIES ADMINISTRATION
535.10.10 PERSONNEL         19,856.48         21,200.00         20,980.35          22,500.00
1/5 UTILITIES SUPERINTENDENT        14,300.00
1/5 CLERK II          8,200.00   22,500.00
535.10.20 BENEFITS           4,377.54           5,300.00           4,780.47            6,100.00
1/5 UTILITIES SUPERINTENDENT          4,000.00
1/5 CLERK II          2,100.00     6,100.00
535.10.31 SUPPLIES              482.99              650.00              572.18               650.00
535.10.32 FUEL                99.59              200.00              107.71               200.00
535.10.35 SMALL TOOLS                     -                  50.00                     -                   50.00
535.10.40 LEGAL              391.50              500.00                     -                 500.00
535.10.41 CONTRACT/PROFESSIONAL SERVICES                     -                650.00              625.00            1,100.00
1 1/5 MISCELLANEOUS              100
2 1/5 TREE REMOVAL           1,000
535.10.42 COMMUNICATIONS              554.77              650.00              614.74               700.00
1 1/5 SHOP PHONE              500
2 1/5 INTERNET SERVICE              200
535.10.43 TRAVEL AND/OR TRAINING              669.43           1,200.00              733.43            1,500.00
1 1/5 REGULAR              500
2 1/5 SAFETY            1,000
535.10.44 ADVERTISING                     -                       -                       -                   50.00
535.10.45 EQUIPMENT RENTAL                 4.59                50.00                     -                   50.00
535.10.47 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
535.10.48 REPAIR & MAINTENANCE              227.21              675.00              533.28            2,800.00
1 1/5 COPIER              450
2 1/5 VEHICLE              100
3 1/5 MISCELLANEOUS              250
4 1/5 BUILDING              200
5 1/5 ROOF TOWN SHOP           1,800
EXPENDITURES
UTILITIES ADMINISTRATION (CON'T)
535.10.49 MISCELLANEOUS                83.33              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
535.10.51 SAN JUAN COUNTY                22.30                50.00                37.12               500.00
REFUSE DUMPING
535.10.53 INTERGOVERNMENTAL         29,619.15         31,300.00         30,758.97          31,300.00
0 REVENUE TAXES          31,300
1 PRESSURE TESTING                -  
535.10.63 IMPROVEMENTS                     -             1,100.00           1,095.70            5,000.00
1 1/5 TOWN SHOP           5,000
2 1/5 FENCE TOWN SHOP                -  
535.10.64 EQUIPMENT                21.37           1,520.00           1,292.38               350.00
0 1/5 MISC.              100
2 1/5 SERVER BACKUP SOFTWARE              150
3 1/5 T.V. TRAINING              100
TOTAL UTILITIES ADMINISTRATION         58,230.90         68,375.00         64,768.76          76,950.00
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 based on the gross user fees received. The sewer department will share in the cost of improvements to the Town Shop.
 EXPENDITURES
Text Box: Administration Planning accounts for the time spent by the Town Administrator on Sewer Utility matters.
ADMINISTRATION PLANNING
535.20.10 PERSONNEL         20,770.80         21,800.00         21,747.12          19,400.00
1/6 TOWN ADMINISTRATOR        15,200.00
1/6 EXECUTIVE ASSISTANT (6 MONTHS)          8,400.00   23,600.00
535.20.20 BENEFITS           4,576.31           5,400.00           4,992.67            4,700.00
1/6 TOWN ADMINISTRATOR          3,500.00
1/6 EXECUTIVE ASSISTANT (6 MONTHS)          2,400.00     5,900.00
535.20.41 CONTRACT/PROFESSIONAL SERVICES              130.50           1,700.00           1,637.88               100.00
535.20.43 TRAVEL AND/OR TRAINING              385.55              450.00              464.07               450.00
535.20.49 MISCELLANEOUS                     -                100.00                     -                 100.00
535.20.64 EQUIPMENT                     -                       -                       -                 550.00
1 MISCELLANEOUS              100
2 1/6 MONITOR EXECUTIVE ASSISTANT              100
3 1/6 DESK EXECUTIVE ASSISTANT              350
TOTAL ADMINISTRATION PLANNING         25,863.16         29,450.00         28,841.74          25,300.00
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. In 2006 the Town contracted with a firm to negotiate the labor contract.
 EXPENDITURES
Text Box: The System Administrator is charged with keeping the Town's computer system up & running.
SYSTEM ADMINISTRATOR
535.21.10 PERSONNEL         11,921.89         12,300.00         12,259.74          12,700.00
1/5 SYSTEM ADMINISTRATOR
535.21.11 OVERTIME              222.70              100.00                     -                 100.00
535.21.20 BENEFITS           2,363.29           2,900.00           2,726.01            3,400.00
1/5 SYSTEM ADMINISTRATOR
535.21.31 SUPPLIES              223.00              900.00                     -                 900.00
535.21.35 SMALL TOOLS                85.92              125.00                62.96               125.00
535.21.41 PROFESSIONAL SERVICE              110.27              200.00              148.74               200.00
535.21.43 TRAVEL AND/OR TRAINING              573.58              650.00              372.84            1,650.00
535.21.48 REPAIR & MAINTENANCE                     -                100.00                22.02               100.00
535.21.49 MISCELLANEOUS                28.17              350.00              287.72               350.00
DUES, SUBSCRIPTIONS
535.21.64 EQUIPMENT              821.84           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         16,350.66         18,675.00         16,649.45          20,625.00
 EXPENDITURES
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
535.70.10 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
535.70.11 OVERTIME              409.43              500.00              171.96               500.00
535.70.20 BENEFITS           4,855.23           6,100.00           5,388.79            7,050.00
1/6 FINANCE OFFICER          2,800.00
1/6  CLERK II          2,500.00
1/6 ACCOUNTING CLERK           1,700.00     7,000.00
535.70.31 SUPPLIES              388.67              500.00              490.69               500.00
535.70.41 CONTRACT/PROFESSIONAL SERVICES           4,194.00         21,650.00         21,578.59            4,300.00
1 MISC                50
2 15%  SOFTWARE SUPPORT              450
3 23% STATE AUDIT           3,800
535.70.42 COMMUNICATIONS           1,049.60           1,340.00           1,124.69            1,350.00
1 1/4 POSTAGE UTILITY BILLS           1,300
2 1/4 PERMIT FEE                50
535.70.43 TRAVEL AND/OR TRAINING              691.58              850.00              570.05               850.00
535.70.48 REPAIR & MAINTENANCE                     -                  50.00                     -                   50.00
535.70.49 MISCELLANEOUS                     -                  50.00                     -                   50.00
MISC.
 EXPENDITURES
FINANCE/CUSTOMER SERVICE (CON'T)
535.70.64 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 & FINANCE         34,933.74         54,940.00         52,898.58          42,320.00
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. 2005 equipment expenditures included upgrading the accounting clerk's computer. In 2006 the Town hired a consultant to apply to the Department of Revenue for a refund of overpaid utility taxes and use tax.
 EXPENDITURES Text Box: Treatment accounts for the costs of treating the Town's waste.
TREATMENT
535.80.10 PERSONNEL       115,053.28       120,100.00       118,873.27         126,000.00
CERTIFIED LAB TECHNICIAN        53,500.00
1/2 CERTIFIED LEADMAN        28,900.00
1/2  CERTIFIED UTILITY WORKER II        20,800.00
1/4  CERTIFIED UTILITY WORKER II        11,900.00
1/4  UTILITY WORKER I        10,900.00 #########
535.80.11 OVERTIME         26,943.76         28,000.00         25,940.23          30,000.00
WEEKEND COVERAGE
535.80.20 BENEFITS         36,912.81         42,000.00         41,690.15          48,500.00          4,200.00
CERTIFIED LAB TECHNICIAN        17,500.00
1/2 CERTIFIED LEADMAN        10,700.00
1/2  CERTIFIED UTILITY WORKER II          8,000.00
1/4  CERTIFIED UTILITY WORKER II          4,200.00
1/4  UTILITY WORKER I          3,900.00   48,500.00
535.80.31 SUPPLIES         48,874.19         50,000.00         38,184.76          50,000.00
1 REGULAR          35,000
2 LAB           15,000
535.80.32 FUEL         22,674.53         30,000.00         30,075.42          30,250.00
1 PROPANE          28,000
2 GENERATOR           1,000
3 BIOSOLIDS HAULING           1,000
4 VEHICLE              250
Text Box: The Town installed its primary treatment plant in 1969 which was upgraded to a secondary treatment plant in 1984. This treatment plant was once again upgraded in 2003. With the new plant using a Sequencing Batch Reactor system and ultraviolet light for disinfection, chlorine is no longer needed. Not having chlorine on site has increased the safety to the residential neighborhood surrounding the plant. The Town dewaters its biosolids through its tower press and then processes it in a sludge dryer. The resulting byproduct is transported to the Town of LaConner's treatment plant where it is used in their composting operation.
EXPENDITURES
TREATMENT (CON'T)
535.80.35 SMALL TOOLS              641.71              100.00                     -                 750.00
535.80.40 DISPOSAL COSTS           1,549.60           3,000.00           2,035.35            3,000.00
535.80.41 CONTRACT/PROFESSIONAL SERVICES           4,688.06           7,550.00           5,200.91          10,100.00
1 EFFLUENT TESTING              500
2 LAB TESTING           1,200
3 CLEANING LAB              800
4 SOFTWARE SUPPORT           1,800
5 BIOSOLIDS TESTING              750
6 METER CALIBRATIONS           2,300
7 SCADA UPDATING              150
8 MISCELLANEOUS LAB TESTING           2,500
9 PROCESS CONTROL ASSISTANCE              100
535.80.42 COMMUNICATIONS              798.62           1,200.00              767.40            1,050.00
1 SECURITY ALARM FEE              250
2 FIRE ALARM FEE              500
3 1/2 CELL PHONE              300
535.80.43 TRAVEL AND/OR TRAINING           3,168.06           4,000.00           3,510.06            5,000.00
1 REGULAR           3,500
2 BIOSOLIDS HAULING           1,500
535.80.44 ADVERTISING                41.20                50.00                     -                   50.00
535.80.45 EQUIPMENT RENTAL                27.53              100.00                61.94               100.00
535.80.47 UTILITIES         96,693.59       133,000.00       130,283.01         105,000.00
1 OPALCO          50,000
2 TOWN          55,000
535.80.48 REPAIR & MAINTENANCE           7,292.01           9,500.00           6,427.90          21,500.00
1 VEHICLES           4,500
2 EQUIPMENT          15,000
3 MISC           2,000
EXPENDITURES
TREATMENT (CON'T)
535.80.49 MISCELLANEOUS              110.00              310.00              147.50               310.00
1/2 SUBSCRIPTION FIRE WALL PROTECTION
535.80.51 INTERGOVERNMENTAL           4,376.40           6,150.00           5,852.99            6,350.00
1 DISCHARGE PERMIT           2,900
2 LAB CERTIFICATION              650
3 REFUSE/SCREENINGS           1,500
4 BIOSOLIDS PERMIT           1,000
5 OPERATOR CERTIFICATES              300
535.80.63 IMPROVEMENTS                     -                       -                       -                 800.00
UPDATE SCADA SYSTEM
535.80.64 EQUIPMENT           1,424.06           4,650.00           3,670.26          30,350.00
1  REPLACEMENT EQUIPMENT           5,500
2 ALTERNATE CONVEYOR                -  
3 2 SPARE MOTIVE PUMPS          18,000
4 MOTIVE PUMP MOTORS           1,500
5 BACKUP SERVER SOFTWARE              600
6 PROGRAM LOGIC CONTROLLER           2,900
7 VACUUM CLEANER              300
8 SECURITY CAMERA           1,550
TOTAL  TREATMENT       371,269.41       439,710.00       412,721.15         469,110.00
Text Box: The local electric utility plans an 5% increase in user rates in early 2007. Since the upgrade of the treatment facility, the plant used its own gray water for much of its operations, reducing the need for the Town's potable water. During 2005, salt water intrusion into the treatment plant through the submarine main made the gray water unusable. 3W (effluent water) is once again usable for sludge processing; however under the agreement order with the Department of Ecology and per Brown & Caldwell's recommendation, the Town must process the sludge more frequently. To accomplish this, the sludge press must be run at night to be able to process 4 to 5 days a week. Flow is low at night, producing little 3W to use for the press. At this time, the Town's storage of its 3W water is inadequate and must relay on potable water in its pressing process. In 2007 an effluent water storage system will be installed. The plant treats its own storm water on site which reduces the impact on the Harbor/Tucker Avenue storm drain system.
 EXPENDITURES Text Box: Collection accounts for the cost of collecting sewage and transporting it to the treatment plant.
COLLECTION
535.81.10 PERSONNEL       102,899.81       111,700.00       108,825.33         117,900.00
1/2 CERTIFIED LEADMAN        28,900.00
1/2 CERTIFIED UTILITY WORKER II        20,800.00
3/4 CERTIFIED UTILITY WORKER II        35,700.00
3/4  UTILITY WORKER I        32,500.00 #########
535.81.11 OVERTIME           4,178.99           5,000.00           3,194.43            5,200.00
535.81.20 BENEFITS         28,684.22         34,500.00         34,002.00          43,800.00             800.00
1/2 CERTIFIED LEADMAN        10,700.00
1/2 CERTIFIED UTILITY WORKER II          8,000.00
3/4 CERTIFIED UTILITY WORKER II        12,600.00
3/4  UTILITY WORKER I        11,700.00   43,800.00
535.81.31 SUPPLIES         24,376.36         15,000.00         15,624.89          20,000.00
535.81.32 FUEL           2,319.32           2,000.00           1,668.20            2,000.00
535.81.35 SMALL TOOLS              261.46              250.00              130.68               500.00
535.81.41 CONTRACT/PROFESSIONAL SERVICES           8,462.82         12,100.00         11,671.03          27,300.00
1 JETTER          19,000
2 TRUCK BED FOR F350           8,300
535.81.42 COMMUNICATIONS              358.22              300.00              238.63               300.00
1/2 CELL PHONE
Text Box: The Town's wastewater collection system was installed in 1969 and serves approximately 430 acres within the Town and the University of Washington Laboratories. The collection system has 40,000 feet of sewer lines along with seven pump stations which include two at the University of Washington Laboratories. The Town must comply with both new Department of Ecology and our insurance carrier's reporting and operational regulations for wastewater collection systems.
EXPENDITURES
COLLECTION (CON'T)
535.81.43 TRAVEL AND/OR TRAINING              171.55              700.00              621.66               700.00
535.81.44 ADVERTISING                     -                  50.00                     -                   50.00
535.81.45 EQUIPMENT RENTAL              215.40              500.00                     -                 650.00
535.81.47 UTILITIES           2,677.48           4,000.00           3,388.55            4,500.00
1 OPALCO           3,000
2 TOWN           1,500
535.81.48 REPAIR & MAINTENANCE           5,213.19           8,250.00           5,224.72          17,700.00
1 VEHICLES           2,200
2 EQUIPMENT           1,500
3 COLLECTION LINES           2,500
4 PUMPS & PUMP STATIONS          10,000
5  MAIN INSPECTION           1,500
535.81.49 MISCELLANEOUS                     -                310.00              319.05               310.00
1/2 SUBSCRIPTION FIRE WALL PROTECTION
535.81.51 INTERGOVERNMENTAL                     -             1,000.00              619.04                      -  
MOORAGE @ PORT
535.81.63 IMPROVEMENTS              756.84                     -                       -                        -  
535.81.64 EQUIPMENT         17,800.94           6,900.00           6,504.44            1,350.00
0 REPLACEMENT EQUIPMENT           1,000
1 1/3 RADIO FOR DUMP TRUCK              350
TOTAL COLLECTION       198,376.60       202,560.00       192,032.65         242,260.00
Text Box: Wastewater from the business district and the south side of Town drains into Pump Station #1 which then pumps to Pump Station #2 via an underwater sewer main that runs across the harbor. This main requires annual repairs which are budgeted in the Major Repair Reserve Fund. The Town is on a Washington Department of Ecology compliance schedule to replace this main in 2007. The 2005 purchase of smoke testing equipment allows the Town to monitor inflow and infiltration (I/I) of water into the collection system. The Town also purchased a new lateral camera which helps find blockages in the side sewers before they can cause backup damage. A skiff was purchased in 2006 which allows the wastewater crew to monitor the submarine line for leaks.
EXPENDITURES Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
535.90.10 PERSONNEL                     -                       -                       -              6,300.00
1/4 UTILITY WORKER I
535.90.20 BENEFITS                     -                       -                       -              1,850.00
1/4 UTILITY WORKER I
535.90.21 PHYSICALS/CLD COSTS              236.00              150.00                     -                 150.00
535.90.31 SUPPLIES              221.37              350.00              297.31               350.00
535.90.32 FUEL              493.28              700.00              568.62               700.00
535.90.41 PROFESSIONAL SERVICE                     -                100.00                     -                 100.00
535.90.42 COMMUNICATIONS           3,716.52           4,200.00           3,659.87            3,800.00
1 PHONE           2,500
2 10% POSTAGE              650
3 INTERNET SERVICE              600
4 MISC POSTAGE                50
535.90.44 ADVERTISING                 9.28                50.00                     -                   50.00
535.90.45 EQUIPMENT RENTAL                79.20              300.00              158.40               350.00
POSTAGE MACHINE LEASE
535.90.46 INSURANCE         14,243.03         12,800.00         12,703.45          14,000.00
1 AWC POOL          13,200
2 AWC L&I PROGRAM              800
535.90.49 MISCELLANEOUS           1,346.97           1,100.00              291.47            3,100.00
1 1-800-DIG              200
2 AWC DRUG TESTING              300
3 DAMAGES BACKUPS           2,500
4 MISCELLANEOUS              100
535.90.51 INTERGOVERNMENTAL              301.50              200.00                     -                 400.00
1 HEPATITIS SHOTS              100
2 SJ CO HAZARDOUS WASTE              100
3 PRESSURE INSPECTION              200
535.90.64 EQUIPMENT                     -                750.00              701.35                      -  
TOTAL OTHER  OPERATING         20,647.15         20,700.00         18,380.47          31,150.00
Text Box: In 2007 a portion of an utility worker's position will be added to the Sewer Department. This position will be assigned to various jobs in the sewer department.
EXPENDITURES Text Box: Main Extension accounts for the installation of new mains.
MAIN EXTENSIONS
535.95.41 PROFESSIONAL SERVICES           7,876.75           7,500.00         10,367.69          15,000.00
TOTAL MAIN EXTENSIONS           7,876.75           7,500.00         10,367.69          15,000.00
Text Box: The Town's contract engineers oversee the installation of developer required sewer system improvements. When the Town accepts these new improvements, the developer reimburses the Town for these costs.
Text Box: Connection Costs accounts for the time & materials used to connect new sewer hookups.
CONNECTION COSTS
594.35.10 PERSONNEL           2,240.55           2,000.00              997.65            2,000.00
594.35.20 BENEFITS              880.66              650.00              444.05               850.00
594.35.31 SUPPLIES           1,780.37           3,000.00           1,590.71            3,000.00
594.35.40 LEGAL                     -                100.00                     -                 100.00
594.35.41 OTHER CHARGES              916.25         10,900.00         11,253.15            5,000.00
594.35.45 EQUIPMENT RENTAL              484.65           1,000.00                     -                 500.00
594.35.53 INTERGOVERNMENTAL           3,525.44           3,000.00           2,987.68            3,000.00
STATE TAXES ON HOOKUP FEES
TOTAL CONNECTION COSTS           9,827.92         20,650.00         17,273.24          14,450.00
 
YEAR  # of ACCOUNTS   INCREASE 
2006                         872                           13
2005                         859                           12
2004                         847                           14
2003                         833                           20
2002                         813                           24
Text Box: There was a rush to purchase new sewer connections before fees increased.
2001                         789                             7
2000 782                           14
1999 768                           11
1998 757                             7
1997 750  
EXPENDITURES
Text Box: Improvements accounts for the cost to repair, replace & improve various areas of the sewer system.
IMPROVEMENTS
596.35.41 PROFESSIONAL SERVICE                     -                       -                       -                        -  
596.35.63 IMPROVEMENTS                     -                       -                       -                        -  
TOTAL IMPROVEMENTS                     -                       -                       -                        -  
IMPROVEMENT PROJECTS COMPLETED  YEAR 
Install Side Sewer @ Downriggers 2004
Text Box: The majority of wastewater system improvements are budgeted in the capital reserve fund where funds have been saved for those projects.
Relocate Whale Museum Line 2003
Relocate First Street Main 2003
Completed Upgrade Electrical Panel at Pump Station #3 2001
Upgrade Electrical Panel at U of W Pump Station 2001
Replace Spring Street Main 2000
Upgrade Pump Station #3 2000
Install Sensor Panel @ Pump Station #2 1999
Replace Pumps @ Station #2 1999
Shop Building Remodel 1998
Complete Shop Building Remodel 1998
Generator Building 1998
Purchase Supplies for Malcolm Street Main Relocation 1998
Relocate Reed Street Main 1998
Complete Mullis Street Line 1998
Install Ventilation Sludge Building 1997
Shop Building Remodel 1997
Install Heat Sludge Building 1997
Generator Building 1997
Upgrade Vine Street Main 1997
EXPENDITURES Text Box: Other uses for interfund transactions. These transactions are equivalent to operating subsidies.
OTHER USES
597.17.10 TO SEPARATION RESERVE           2,050.00              850.00              850.00                      -  
597.35.11 TO MAJOR REPAIRS RESERVE         26,500.00         26,500.00         26,500.00          26,500.00
A MARINE LINE          15,000
B MAJOR REPAIRS          10,000
C UNIVERSITY OF WASHINGTON PUMP STATION           1,500
597.35.13 TO STUDIES RESERVE         15,000.00         15,000.00         15,000.00          15,000.00
597.35.14 TO  BOND REDEMPTI0N       533,150.00       533,650.00       533,650.00         524,700.00
A 1998 SEWER BOND          62,000
B 2003 SEWER BOND        174,900
C SEWER PLANT DESIGN PWFT #1          23,500
D PWTF #2        182,300
E PWTF #3          80,000
F PWTF #4           2,000
597.41.20 TO ARGYLE LOAN REDEMPTION         10,946.26         10,600.00         10,636.45                      -  
597.61.30 TO LAND RESERVE                     -                100.00                     -                 100.00
597.63.30 TO CAPITAL PROJECTS RESERVE       116,000.00         66,000.00         66,000.00          66,000.00
A FUTURE CAPITAL PROJECTS          50,000
B 1/5 SHOP BUILDING          15,000
C 1/5 FENCE TOWN SHOP           1,000
597.64.10 TO EQUIPMENT RESERVE         35,300.00         45,900.00         45,900.00          45,900.00
TOTAL OTHER USES       738,946.26       698,600.00       698,536.45         678,200.00
Text Box: Interfund transfers are used to set aside funds in reserve for future uses or to transfer funds to debt redemption funds to cover current year principal and interest payments. The separation reserve transfer sets aside money for those employees that are eligible for retirement in five years. These funds are payout for earned vacation and sick leave. The money transferred to the study reserve fund is for future engineering plans. The transfer to Capital Projects Reserve has been decreased over the years as operating costs and Bond Redemption have increased. The transfer was again reduced in 2006 as there was less money available after covering system operating costs. The 2006 transfer to the equipment reserve was increased to reflect an updated equipment replacement schedule
NON EXPENDITURES
Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets or record a prior years' correction.
588.20.00 PRIOR YEAR REFUND                     -                100.00              317.46               100.00
TOTAL NON EXPENDITURES                     -                100.00              317.46               100.00
TOTAL SEWER EXPENDITURES     1,482,322.55     1,561,260.00     1,512,787.64      1,615,465.00
SEWER BEGINNING BALANCE       132,380.38       110,500.00       110,512.10         182,400.00
FUND REVENUE      1,460,454.27     1,565,900.00     1,581,132.77      1,542,450.00
EXPENDITURE      1,482,322.55     1,561,260.00     1,512,787.64      1,615,465.00
ENDING BALANCE       110,512.10       115,140.00       178,857.23         109,385.00