` DESCRIPTION  2005 ACTUAL  2006 BUDGET  2006 ACTUAL  2007 BUDGET
REVENUE
308.37.00 BEGINNING BALANCE        47,998.01        83,900.00        83,902.26      140,800.00
343.70.10 COLLECTION FEES      745,172.06      775,000.00      779,370.34      784,000.00
343.70.11 BASE FEES        23,239.20        38,000.00        37,989.10        39,000.00
343.70.12 RECYCLE BINS               40.00             100.00               10.00             100.00
343.70.13 YARD WASTE FEES                    -                      -                      -               500.00
359.90.10 PENALTY RECONNECT                    -               100.00                    -               100.00
361.11.00 INVESTMENT INTEREST          2,594.57          5,500.00          5,601.94          7,000.00
362.60.10 RENT          2,820.00          2,800.00          1,450.00          2,800.00
367.19.00 AWC GRANT FOR TRAINING                    -                      -                      -                 50.00
369.40.00 RESTITUTION                    -                 10.00                    -                 10.00
369.90.03 DEPT OF REVENUE REFUND                    -            6,400.00          6,461.80                    -  
369.90.10 MISCELLANEOUS          1,287.51             950.00          1,290.18             250.00
369.90.11 SALE OF RECYCLABLES                    -                 10.00                    -                 10.00
TOTAL REFUSE REVENUE      775,153.34      828,870.00      832,173.36      833,820.00
Text Box: In 2006 the base charge was increased from $2.30 to $3.75. The revenue is needed to meet the requirements of the Town's ash fill closure plan. In 2007 the pickup rate will increase in response to an increase in tipping fees by San Juan County. At the end of 2006, outdoor burning will be banned by the State. The Town has added a yard waste fee to help finance a new yard waste removal program.
   PICKUPS 
  2006 2005 2004 2003
Residential Cans                    17,109                  16,861                  18,406                  18,752
Commercial Cans                      7,062                    8,399                    9,076                    9,507
Commercial Small Dumpsters                         871                       707                       621                       607
Commercial Medium Dumpsters                      3,075                    3,077                    2,969                    2,971
Commercial Large Dumpsters                      5,728                    5,487                    5,380                    4,670
 RATES 
2007 2006 2004 2000
 Base Rate 3.75 3.75 2.30 2.27
 Cans 6.25 5.75 5.75 4.74
Commercial Small Dumpsters 38.00 35.00 35.00 33.27
Commercial Medium Dumpsters 55.00 51.00 51.00 49.96
Commercial Large Dumpsters 74.00 68.00 68.00 66.64
Text Box: The Maintenance/Town Shop department accounts for the supervision and general administration of the Town's Refuse Utility.
EXPENDITURES
UTILITY ADMINISTRATION
537.10.10 PERSONNEL        19,856.48        21,200.00        20,980.35        22,500.00        14,300.00
1/5 UTILITIES SUPERINTENDENT          8,200.00   22,500.00
1/5 CLERK II
537.10.20 BENEFITS          4,377.54          5,300.00          4,780.47          6,100.00          4,000.00
1/5 UTILITIES SUPERINTENDENT          2,100.00     6,100.00
1/5 CLERK II
537.10.31 SUPPLIES             391.00             650.00             572.16             650.00
537.10.32 FUEL               99.59             200.00             107.71             200.00
537.10.35 SMALL TOOLS                    -                 50.00                    -                 50.00
537.10.40 LEGAL                    -               500.00             149.00             500.00
537.10.41 CONTRACT/PROFESSIONAL SERVICES                    -               100.00                    -            1,100.00
1 1/5 MISCELLANEOUS              100
2 1/5 TREE REMOVAL           1,000
537.10.42 COMMUNICATIONS             554.78             650.00             614.75             700.00
1 1/5 SHOP PHONE              500
2 1/5 INTERNET SERVICE              200
537.10.43 TRAVEL AND/OR TRAINING             615.66             950.00             665.08          1,500.00
1 1/5 REGULAR              500
2 1/5 SAFETY            1,000
537.10.44 ADVERTISING                    -                      -                      -                 50.00
537.10.45 EQUIPMENT RENTAL                4.59               50.00                    -                 50.00
537.10.47 UTILITIES          1,820.64          2,600.00          2,302.39          3,000.00
1 1/5 SHOP POWER           1,500
2 1/5 TOWN           1,500
537.10.48 REPAIR & MAINTENANCE             227.23             675.00             400.83          2,800.00
1 1/5 COPIER              450
2 1/5 VEHICLE              100
3 1/5 MISCELLANEOUS              250
4 1/5 BUILDING              200
5 ROOF TOWN SHOP           1,800
537.10.49 MISCELLANEOUS             142.33             680.00             163.54             600.00
1 1/5 MISC.              100
2 1/5 DUES & SUBSCRIPTIONS              400
3 1/5 ANTI-VIRUS SUBSCRIPTION & FIREWALL              100
EXPENDITURES
UTILITY ADMINISTRATION (CON'T)
537.10.51 SAN JUAN COUNTY               22.30               50.00               37.12             500.00
REFUSE DUMPING
537.10.53 INTERGOVERNMENTAL        39,190.15        42,000.00        41,685.33        43,100.00
0 REVENUE TAXES          43,000
1 PRESSURE INSPECTION              100
537.10.63 IMPROVEMENTS                    -            1,100.00          1,095.70          5,000.00
1 1/5 TOWN SHOP           5,000
2 1/5 FENCE TOWN SHOP                -  
537.10.64 EQUIPMENT               21.37          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 UTILITY ADMINISTRATION        67,323.66        78,275.00        74,846.81        88,750.00
Text Box: The Utilities Superintendent and his clerk are divided equally between the Town's five utilities. Also all expenditures for the Town Shop are 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. The Town pays the State a 3.6% utility tax and a 1.5% B&O tax on the gross user fees received. In 2007, the Refuse Fund 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 Refuse Utility matters
ADMINISTRATION PLANNING
537.20.10 PERSONNEL        20,762.88        21,800.00        21,738.96        19,400.00
1/6 TOWN ADMINISTRATOR        15,200.00
1/6 EXECUTIVE  ASSISTANT (6 MONTHS)          8,400.00   23,600.00
537.20.20 BENEFITS          4,574.96          5,400.00          4,991.11          4,700.00
1/6 TOWN ADMINISTRATOR          3,500.00
1/6 EXECUTIVE  ASSISTANT (6 MONTHS)          2,400.00     5,900.00
537.20.41 PROFESSIONAL SERVICE                    -            1,250.00          1,208.91                    -  
537.20.43 TRAVEL AND/OR TRAINING             219.03             450.00             108.16             450.00
537.20.49 MISCELLANEOUS                    -               100.00                    -               100.00
537.20.64 EQUIPMENT                    -                      -                      -               550.00
1 MISCELLANEOUS              100
2 1/6 MONITOR EXECUTIVE ASSISTANT              100
3 1/6 DESK EXECUTIVE ASSISTANT              350
TOTAL ADMINISTRATION PLANNING        25,556.87        29,000.00        28,047.14        25,200.00
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
537.21.10 PERSONNEL        11,921.89        12,300.00        12,259.74        12,700.00
1/5 SYSTEM ADMINISTRATOR
537.21.11 OVERTIME             222.70             100.00                    -               100.00
537.21.20 BENEFITS          2,363.29          2,900.00          2,726.01          3,400.00
1/5 SYSTEM ADMINISTRATOR
537.21.31 SUPPLIES             256.12             900.00                    -               900.00
537.21.35 SMALL TOOLS               85.92             125.00               62.96             125.00
537.21.41 PROFESSIONAL SERVICE             110.27             200.00             148.74             200.00
537.21.43 TRAVEL AND/OR TRAINING             564.86             650.00             372.84          1,650.00
537.21.48 REPAIR & MAINTENANCE                    -               100.00               22.02             100.00
537.21.49 MISCELLANEOUS               28.17             350.00             287.72             350.00
DUES, SUBSCRIPTIONS
537.21.64 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        16,300.32        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
537.70.10 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
537.70.11 OVERTIME             409.43             500.00             171.96             500.00
537.70.20 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
537.70.31 SUPPLIES             388.69             500.00             543.92             500.00
537.70.41 PROFESSIONAL SERVICE          2,109.49          4,700.00          4,626.56          2,650.00
1 MISC                50
2 20%  SOFTWARE SUPPORT              600
3 12% STATE AUDIT           2,000
537.70.42 COMMUNICATIONS          1,049.59          1,340.00          1,124.69          1,350.00
1 1/4 POSTAGE UTILITY BILLS           1,300
2 1/4 PERMIT FEE                50
537.70.43 TRAVEL AND/OR TRAINING             691.57             850.00             398.92             850.00
537.70.48 REPAIR & MAINTENANCE                    -                 50.00                    -                 50.00
537.70.49 MISCELLANEOUS                    -                 50.00                    -                 50.00
MISC.
EXPENDITURES
FINANCE/CUSTOMER SERVICE
537.70.64 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        32,849.23        37,990.00        35,828.65        40,670.00
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: Collection accounts for the cost of providing door to door refuse collection.
COLLECTION SERVICE
537.71.10 PERSONNEL        73,800.53        78,500.00        77,969.31        85,000.00        43,900.00
 UTILITY WORKER I        37,300.00   81,200.00
 UTILITY WORKER I
PICKUP KINGS & MARKET PLACE
537.71.11 OVERTIME          3,581.60          6,500.00          6,118.19          6,500.00
537.71.20 BENEFITS        19,447.60        29,000.00        27,996.91        31,000.00             850.00
 UTILITY WORKER I        18,000.00
 UTILITY WORKER I        11,600.00   30,450.00
PICKUP KINGS & MARKET PLACE
537.71.31 SUPPLIES        23,281.94        15,200.00        15,166.03        13,500.00
1 DUMPSTERS           7,500
2 MISC.           5,500
3 TIRES              500
4 CITY CAN LOCK UP                -  
537.71.32 FUEL          4,909.09          6,800.00          6,114.62          6,700.00
537.71.35 SMALL TOOLS                    -               100.00             111.17             100.00
537.71.41 PROFESSIONAL/CONTRACT SERVICES                    -               650.00             465.66             200.00
MISC.
537.71.43 TRAVEL               90.98             100.00               45.00             100.00
537.71.44 ADVERTISING             276.58               50.00                    -                 50.00
537.71.48 REPAIR & MAINTENANCE          2,862.44        13,600.00        11,970.19          6,600.00
1 VEHICLES           5,000
2 HANDHELD           1,000
3 DUMPSTERS              100
4 MISCELLANEOUS              500
537.71.49 MISCELLANEOUS                    -               100.00                    -               100.00
EXPENDITURES
COLLECTION SERVICE (CON'T)
537.71.51 INTERGOVERNMENTAL      308,272.50      315,000.00      300,008.80      345,000.00
DISPOSAL @ $175  PER TON
SAN JUAN COUNTY
537.71.64 EQUIPMENT                    -               400.00             397.61             100.00
TOTAL COLLECTION SERVICE      436,523.26      466,000.00      446,363.49      494,950.00
Text Box: The Town began curbside refuse collection in 1973. The waste was disposed in the Town's landfill until the Town built its first incinerator in 1979 which was upgraded in 1985. When State laws changed in 1996 the Town closed down its incinerator and its ash fill. The Town now disposes its solid waste at San Juan County's transfer station located on the Town's refuse site. The County's disposal fees will increase 9.4% in April 2007.
EXPENDITURES Text Box: Recycling accounts for the cost of providing curbside recycling service for the citizens of Friday Harbor.
RECYCLING
537.72.10 PERSONNEL        40,152.16        42,500.00        41,430.41        43,900.00
 UTILITY WORKER l
537.72.11 OVERTIME                    -                 50.00               24.68               50.00
537.72.20 BENEFITS          8,784.29        10,800.00        10,210.18        12,600.00
 UTILITY WORKER l
537.72.31 SUPPLIES               77.49             300.00             263.82             300.00
537.72.32 FUEL          1,800.57          2,000.00          1,865.07          2,000.00
537.72.41 CONTRACT/PROFESSIONAL SERVICES                    -                 50.00                    -                 50.00
537.72.43 TRAVEL                    -               300.00                    -               300.00
537.72.44 ADVERTISING                    -               100.00                    -               100.00
537.72.48 REPAIR & MAINTENANCE             149.43             500.00                    -            1,500.00
537.72.49 MISCELLANEOUS                    -               100.00                    -               100.00
537.72.64 EQUIPMENT                    -            1,400.00          1,292.40          1,100.00
0 MISCELLANEOUS              100
1 TRUCK MOUNTED RADIO           1,000
TOTAL RECYCLING        50,963.94        58,100.00        55,086.56        62,000.00
Text Box: The Town's recycling program began in 1991. Start up costs for the program came from monies set aside in the Capital Projects Fund for this purpose. The Town provides free residential curbside recycling as part of a Countywide push for reducing waste through recycling. The Town provides cardboard pickup for local businesses for a fee. The cardboard is baled and sent to the mainland for recycling. The Town also has a bio-hazard waste pickup program.
EXPENDITURES Text Box: Yard Waste accounts for the cost of providing yard waste removal service for the citizens of Friday Harbor.
YARD WASTE
537.73.10 PERSONNEL                    -                      -                      -            6,300.00
1/4 UTILITY WORKER I
537.73.11 OVERTIME                    -                      -                      -                 50.00
537.73.20 BENEFITS                    -                      -                      -            1,850.00
1/4 UTILITY WORKER I
537.73.31 SUPPLIES                    -                      -                      -               300.00
537.73.32 FUEL                    -                      -                      -               500.00
537.73.41 CONTRACT/PROFESSIONAL SERVICES                    -                      -                      -            2,500.00
DISPOSAL COSTS
537.73.43 TRAVEL                    -                      -                      -               100.00
537.73.44 ADVERTISING                    -                      -                      -               100.00
537.73.45 EQUIPMENT RENTAL                    -                      -                      -               675.00
537.73.48 REPAIR & MAINTENANCE                    -                      -                      -               100.00
537.73.49 MISCELLANEOUS                    -                      -                      -               100.00
537.73.64 EQUIPMENT                    -                      -                      -               100.00
MISCELLANEOUS
TOTAL YARD WASTE                    -                      -                      -          12,675.00
Text Box: As of January 2007, the State of Washington will no longer allow outside burning of yard waste within the State's urban areas. The Town is developing a curbside yard waste program which will begin in the spring. The 1/4 utility worker will be shared with the Water, Sewer and Street Departments.
EXPENDITURES Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
537.90.10 PERSONNEL          8,675.80          9,800.00          9,215.79        10,100.00
1/5 LEADMAN
537.90.11 OVERTIME             471.40             750.00             247.45             350.00
537.90.20 BENEFITS          2,334.86          3,000.00          2,570.75          3,800.00
1/5 LEADMAN
537.90.21 PHYSICALS/CDL COSTS             183.00             100.00                    -               100.00
537.90.31 SUPPLIES             104.12             350.00             360.85          3,500.00
537.90.32 FUEL             544.39             250.00                    -               250.00
GENERATOR
537.90.41 PROFESSIONAL SERVICE                    -               100.00                    -               100.00
537.90.42 COMMUNICATIONS          1,045.00          1,150.00          1,099.89          1,300.00
1 PHONE              600
2 10% POSTAGE              650
3 MISC. POSTAGE                50
537.90.44 ADVERTISING                9.28               50.00                    -                 50.00
537.90.45 EQUIPMENT RENTAL               79.20             300.00             158.40             350.00
POSTAGE MACHINE LEASE
537.90.46 INSURANCE        13,074.19        11,250.00        11,169.49        12,400.00
1 AWC POOL          11,800
2 AWC L&I PROGRAM              600
537.90.47 UTILITIES          6,027.12          6,100.00          5,588.99          6,300.00
1 OPALCO           3,400
2 TOWN           2,900
537.90.48 REPAIRS & MAINTENANCE          3,276.70             500.00                    -               500.00
537.90.49 MISCELLANEOUS             181.00             400.00             181.00             900.00
1 AWC DRUG TESTING              200
2 MISC.              200
3 DAMAGES              500
EXPENDITURES
OTHER OPERATING(CON'T)
537.90.51 INTERGOVERNMENTAL               68.00             600.00                    -               700.00
1 DNR FIRE FEE                50
2 HEPATITIS SHOTS              150
3 HAZARDOUS WASTE              400
4 PRESSURE INSPECTION              100
537.90.63 IMPROVEMENTS                    -               250.00             244.58          5,500.00
INSTALL POWER TO SHED
537.90.64 EQUIPMENT             807.75          2,100.00          1,610.72             100.00
TOTAL OTHER OPERATING        36,881.81        37,050.00        32,447.91        46,300.00
EXPENDITURES
Text Box: Other uses is 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                    -  
597.37.10 TO LANDFILL CLOSURE        15,000.00        35,500.00        35,000.00        56,950.00
597.63.30 TO CAPITAL PROJECTS        21,000.00        16,000.00        16,000.00        16,000.00
A FUTURE CAPITAL PROJECTS                -  
B 1/5 SHOP BUILDING          15,000
C 1/5 FENCE TOWN SHOP           1,000
597.64.10 TO EQUIPMENT RESERVE        34,800.00        33,900.00        33,900.00        33,900.00
TOTAL OTHER USES        72,850.00        86,250.00        85,750.00      106,850.00
Text Box: Interfund transfers are used to set aside funds in reserve for future uses or to transfer funds to the debt redemption fund to cover current year principal and interest payments. The separation reserve transfer sets aside money for those employees that are eligible for retirement in five years. These funds are for payout of earned vacation and sick leave. The transfer to landfill closure is to fulfill requirements of closing the Town's ash fill. The Town must accumulate $633,000 in the Landfill Closure Fund by 2014 and have a well monitoring report done every year. The transfer for future capital improvements was eliminated in 2006 so the transfer to the Land Fill Closure Fund could be increased.
EXPENDITURES Text Box: Non expenditures account for those disbursements that do not decrease a fund's assets or record a prior years' correction.
NON EXPENDITURES
588.20.00 PRIOR YEAR REFUND                    -               100.00               23.00             100.00
TOTAL NON EXPENDITURES                    -               100.00               23.00             100.00
TOTAL  REFUSE EXPENDITURES      739,249.09      811,440.00      775,043.01      898,120.00
REFUSE BEGINNING BALANCE        47,998.01        83,900.00        83,902.26      140,800.00
FUND REVENUE ESTIMATES      775,153.34      828,870.00      832,173.36      833,820.00
EXPENDITURE APPROPRIATIONS      739,249.09      811,440.00      775,043.01      898,120.00
ENDING BALANCE        83,902.26      101,330.00      141,032.61        76,500.00