ACCOUNT # DESCRIPTION  2005 ACTUAL  2006 BUDGET  2006 ACTUAL  2007 BUDGET
REVENUE
308.38.00 BEGINNING BALANCE        58,086.90        49,500.00        49,487.33        86,500.00
343.83.10 UTILITY CHARGES      237,020.51      272,000.00      272,547.75      288,800.00
343.83.11 LABOR & MATERIALS                    -                 50.00             661.98               50.00
343.83.12 MAIN EXTENSION                    -               100.00                    -               100.00
345.83.00 PLAN REVIEW FEES          2,000.00          7,000.00          8,000.00          6,000.00
361.11.00 INVESTMENT INTEREST          1,498.14          2,200.00          2,212.19          3,500.00
367.12.00 MAIN EXTENSION REIMBURSEMENTS                    -               100.00        13,669.28             100.00
367.19.01 AWC GRANT FOR TRAINING                    -                      -                      -                 50.00
369.90.00 MISCELLANEOUS             325.01             100.00                    -               100.00
369.90.03 DEPT OF REVENUE REFUND                    -            4,100.00          4,154.79                    -  
379.83.00 CONNECTION CHARGES        12,470.00        13,500.00        13,692.00        17,000.00
TOTAL STORMWATER REVENUES      253,313.66      299,150.00      314,937.99      315,700.00
Text Box: Storm water is rain water that runs off surfaces that cannot absorb it - pavement, gravel driveways, buildings. The Puget Sound Water Quality Management Plan requires cities and counties to develop new ways to manage storm water. A user fee is charged to all developed property within the Town's boundary to fund the costs of repair and maintenance to the Town's storm drain system and to fund improvements to comply with state and federal regulations. Utility user fees increased in 2006 in accordance with the Town's Stormwater Management Fund. An increase of 75 cents per ERU is planned in 2007. The increase is to fund future needed capital improvements. Developers reimburse the Town for engineering costs of main extensions when the improvements are accepted by the Town. The Town received a refund from the Department of Revenue for the overpayment of utility taxes.
EXPENDITURES Text Box: The Maintenance/Town Shop department accounts for the supervision and general administration of the Town's Stormwater Utility.
UTILITIES ADMINISTRATION
538.10.10 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
538.10.20 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
538.10.31 SUPPLIES             386.97             650.00             572.01             650.00
538.10.32 FUEL               99.56             200.00             107.73             200.00
538.10.35 SMALL TOOLS                    -                 50.00                    -                 50.00
538.10.40 LEGAL                    -               500.00                    -               500.00
538.10.41 CONTRACT/PROFESSIONAL SERVICES                    -               100.00                    -            1,100.00
1 1/5 MISCELLANEOUS          100
2 1/5 TREE REMOVAL        1,000
538.10.42 COMMUNICATIONS             554.73             650.00             608.69             700.00
1 1/5 SHOP PHONE          500
2 1/5 INTERNET ACCESS FEES          200
538.10.43 TRAINING             606.91             850.00             665.09          1,500.00
1 1/5 REGULAR          500
2 1/5 SAFETY        1,000
538.10.44 ADVERTISING                    -                      -                      -                 50.00
538.10.45 EQUIPMENT RENTAL                4.59               50.00                    -                 50.00
538.10.47 UTILITIES          1,820.57          2,600.00          2,302.30          3,000.00
1 1/5 SHOP POWER        1,500
2 1/5 TOWN        1,500
538.10.48 REPAIR & MAINTENANCE             227.20             675.00             292.00          2,800.00
1 1/5 COPIER          450
2 1/5 VEHICLE          100
3 1/5 MISC          250
4 1/5 BUILDING          200
5 ROOF TOWN SHOP        1,800
EXPENDITURES
UTILITIES ADMINISTRATION
538.10.49 MISCELLANEOUS               83.35             525.00             176.48             600.00
1 1/5 MISC.          100
2 1/5 DUES & SUBSCRIPTIONS          400
3 1/5 ANTI-VIRUS SUBSCRIPTION & FIREWALL          100
538.10.51 SAN JUAN COUNTY               22.30               50.00               37.12             500.00
REFUSE DUMPING
538.10.53 INTERGOVERNMENTAL          3,734.04          4,500.00          4,293.83          4,800.00
0 REVENUE TAXES        4,700
1 PRESSURE INSPECTION          100
538.10.63 IMPROVEMENTS                    -            1,100.00          1,095.69          5,000.00
1 1/5 TOWN SHOP        5,000
2 1/5 FENCE TOWN SHOP             -  
538.10.64 EQUIPMENT               21.37          1,520.00          1,292.35             350.00
1 1/5 MISC.          100
2 1/5 SERVER BACKUP SOFTWARE          150
3 1/5 T.V. TRAINING          100
TOTAL UTILITIES ADMINISTRATION        31,795.61        40,520.00        37,204.11        50,450.00
Text Box: The Utilities Superintendent and his clerk are divided equally between the Town's five utilities. Also all expenditures for the Town Shop are budgeted here. Funds are included for possible legal fees incurred on behalf of this utility. Intergovernmental taxes increase and/or decrease with expected revenues. The Town pays the State a 1.5% B&O on the gross user fees received. The Stormwater fund will share in the cost of improvements to the Town Shop in 2007.
EXPENDITURES Text Box: Administration Planning accounts for the time spent by the Town Administrator on Storm Water Utility matters
ADMINISTRATION PLANNING
538.20.10 PERSONNEL        20,758.44        21,800.00        21,734.28        19,400.00
1/6 TOWN ADMINISTRATOR        15,200.00
1/6 EXECUTIVE ASSISTANT (6 MONTHS)          8,400.00   23,600.00
538.20.20 BENEFITS          4,573.72          5,400.00          4,989.62          4,700.00
1/6 TOWN ADMINISTRATOR          3,500.00
1/6 EXECUTIVE ASSISTANT (6 MONTHS)          2,400.00     5,900.00
538.20.41 PROFESSIONAL SERVICE          3,642.00          4,000.00          3,221.66          2,000.00
538.20.43 TRAVEL/TRAINING             103.33             450.00             418.93             450.00
538.20.49 MISCELLANEOUS                    -               100.00                    -               100.00
538.20.64 EQUIPMENT                    -                      -                      -               550.00
1 MISCELLANEOUS          100
2 1/6 MONITOR EXECUTIVE ASSISTANT          100
3 1/6 DESK EXECUTIVE ASSISTANT          350
TOTAL ADMINISTRATION PLANNING        29,077.49        31,750.00        30,364.49        27,200.00
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: Maintenance keeps track of the day to day cost of repairing & maintaining the Town's Storm Drain system
MAINTENANCE
538.50.10 PERSONNEL        31,873.54        35,600.00        33,477.90        37,100.00
1/5 LEADMAN        10,100.00
1/5 UTILITY WORKER I          8,500.00
1/5 UTILITY WORKER I          8,300.00
1/5 UTILITY WORKER III        10,200.00   37,100.00
538.50.11 OVERTIME          1,456.12          2,500.00             460.02          3,000.00
538.50.20 BENEFITS          7,985.81        10,800.00          8,909.13        12,600.00             500.00
1/5 LEADMAN          3,500.00
1/5 UTILITY WORKER I          3,100.00
1/5 UTILITY WORKER I          2,500.00
1/5 UTILITY WORKER III          2,700.00   12,300.00
538.50.31 SUPPLIES          4,103.97          3,500.00          1,085.58          2,000.00
538.50.35 SMALL TOOLS                    -                 50.00                    -                 50.00
538.50.41 PROFESSIONAL SERVICE                    -            2,800.00          1,272.22          1,500.00
1 LINE JETTING        1,500
538.50.45 EQUIPMENT RENTAL             215.40             100.00                    -               100.00
538.50.48 REPAIR & MAINTENANCE                    -               250.00                    -               250.00
538.50.49 MISCELLANEOUS                    -               100.00                    -               100.00
538.50.51 INTERGOVERNMENT                    -                 50.00                    -                 50.00
REFUSE DUMPING
538.50.64 EQUIPMENT          1,468.61             100.00                    -               100.00
TOTAL MAINTENANCE        47,103.45        55,850.00        45,204.85        56,850.00
Text Box: Surface water runoff in Friday Harbor flows through a system of drains and ditches. Much of the storm system was installed in the 1920's & 30's as part of the sewer system. Prior to the creation of the stormwater utility all storm drain maintenance was done by the Town's Street Department. The street crew spends about 20% of their working time on storm water related problems which are accounted for in this Fund.
EXPENDITURES
Text Box: Finance/Customer Service accounts for costs of all the Town's financial activities.
FINANCE/CUSTOMER SERVICE
538.70.10 PERSONNEL        22,431.01        23,800.00        23,559.69        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
538.70.11 OVERTIME             409.19             500.00             171.86             500.00
538.70.20 BENEFITS          4,852.34          6,100.00          5,385.69          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
538.70.31 SUPPLIES             388.67             500.00             410.98             500.00
538.70.41 PROFESSIONAL SERVICE          1,067.23          2,750.00          2,670.03          1,200.00
1 1/6 MISC            50
2 15%  SOFTWARE SUPPORT          450
3 4% STATE AUDIT          700
538.70.42 COMMUNICATIONS          1,049.56          1,340.00          1,124.59          1,350.00
1 1/4 POSTAGE UTILITY BILLS        1,300
2 1/4 POSTAGE PERMIT FEE            50
538.70.43 TRAINING             691.50             850.00             398.89             850.00
538.70.48 REPAIRS & MAINTENANCE                    -                 50.00                    -                 50.00
538.70.49 MISCELLANEOUS                    -                 50.00                    -                 50.00
MISC.
EXPENDITURES
FINANCE/CUSTOMER SERVICE (CON'T)
538.70.64 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        31,790.32        36,040.00        33,721.73        39,220.00
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.
EXPENDITURES
Text Box: Other Operating covers those expenses that are an expense of the whole utility.
OTHER OPERATING
538.90.10 PERSONNEL                    -            1,000.00             503.97                    -  
538.90.11 OVERTIME                    -               250.00             162.17                    -  
538.90.20 BENEFITS                    -               250.00             193.97             150.00
538.90.31 SUPPLIES             104.10             350.00             297.29             350.00
538.90.42 COMMUNICATIONS             500.00             550.00             550.00             650.00
10% POSTAGE
538.90.45 EQUIPMENT RENTAL               79.20             300.00             158.40             350.00
POSTAGE MACHINE LEASE
538.90.46 INSURANCE          3,820.68          3,500.00          3,479.47          3,900.00
538.90.49 MISCELLANEOUS             273.17             400.00             271.46             500.00
1 1-800-DIG          200
2 AWC DRUG TESTING          300
538.90.51 INTERGOVERNMENTAL                    -               400.00                    -               200.00
HAZARDOUS WASTE
538.90.63 IMPROVEMENTS                    -                 10.00                    -                 10.00
538.90.64 EQUIPMENT                    -                 10.00                    -                 10.00
TOTAL OTHER OPERATING EXPENDITURES          4,777.15          7,020.00          5,616.73          6,120.00
EXPENDITURES Text Box: Main Extension accounts for the installation of new mains.
STORMWATER MAIN EXTENSIONS
538.95.41 PROFESSIONAL SERVICES          7,498.28          8,500.00          9,365.00        16,000.00
TOTAL MAIN EXTENSIONS          7,498.28          8,500.00          9,365.00        16,000.00
Text Box: The Town's contract engineers oversee the installation of developer required storm system improvements. When the Town accepts these new improvements, the developer reimburses the Town for these costs.
EXPENDITURES
Text Box: Capital Outlay accounts for the improvements and upgrading of Town stormwater system.
CAPITAL OUTLAY
595.40.41 CONTRACT/PROFESSIONAL SERVICES          3,767.40          3,000.00                    -          19,600.00
0 MISC.        3,000
1 DESIGN PARK STREET STROM DRAIN        7,600
2 DESIGN TUCKER AVENUE STROM DRAIN        7,000
3 DESIGN MULLIS STREET STROM LINE @ MARKET ST        2,000
595.40.63 STORM DRAIN CONSTRUCTION          3,951.53          5,000.00          4,609.93        24,700.00
1 MISC.        5,000
2 PARK STREET: MARGUERITE TO MIDDLE SCHOOL      10,000
3 WHALE MUSEUM TO WEST STREET             -  
4 TUCKER AVENUE NEAR MARBLE STREET        1,000
5 SPRING STREET @ FIRST STREET        5,000
6 MIULLIS STREET @ MARKET STREET        3,700
TOTAL CAPITAL OUTLAY          7,718.93          8,000.00          4,609.93        44,300.00
IMPROVEMENT PROJECTS COMPLETED  YEAR 
Linder Street storm drain design 2005
Upgrade storm drain on Holli Place 2004
Upgrade storm drain on Boling Alley 2004
Install storm drain on Marble Street to Friday Harbor 2002
Install storm drain on Grover Street 2001
Install storm drain on Market Street  2001
Purchase right of way @ Harbor Playgrounds 2000
Replace Nichols Street storm drain 2000
Install storm drain at American Legion building 1999
EXPENDITURES
Text Box: Other uses for interfund transactions. These transactions are equivalent to operating subsidies.
OTHER USES
597.17.10 TO SEPARATION RESERVE          1,450.00             250.00             250.00                    -  
597.63.30 TO CAPITAL PROJECTS RESERVE        36,000.00        41,000.00        41,000.00        56,000.00
A FUTURE CAPITAL PROJECTS      40,000
B 1/5 SHOP BUILDING      15,000
C 1/5 FENCE @ TOWN SHOP        1,000
597.64.10 TO EQUIPMENT  RESERVE                    -            4,400.00          4,400.00          4,400.00
597.83.10 TO STORMWATER BOND REDEMPTION        62,700.00        65,850.00        65,850.00        63,850.00
TOTAL OTHER USES      100,150.00      111,500.00      111,500.00      124,250.00
Text Box: Interfund transfers are used to set aside funds in reserve for future uses or to transfer funds to the debt redemption fund to cover current year principal and interest payments. The separation reserve transfer sets aside money for those employees that are eligible for retirement in five years. These funds are for the payout of earned vacation and sick leave. The transfer to the Capital Reserve Fund was increased in 2006 and again in 2007 to save for future improvements. The Town's Storm Water management plan outlines 11 major improvements that need to be completed to comply with state and federal regulations.
 MALCOLM/WATERFRONT STORMWATER REVENUE BOND 
   payment   interest   total 
   
2007               40,000.00               23,812.50               63,812.50
2008               45,000.00               21,665.00               66,665.00
2009               45,000.00               19,347.80               64,347.80
2010               50,000.00               16,852.50               66,852.50
2011               50,000.00               14,177.50               64,177.50
2012               55,000.00               11,315.00               66,315.00
2013               55,000.00                 8,276.25               63,276.25
2014               60,000.00                 5,070.00               65,070.00
2015               60,000.00                 1,695.00               61,695.00
   
 TOTAL              460,000.00             122,211.55             582,211.55
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          2,002.00             300.00             290.00             100.00
TOTAL NON EXPENDITURES          2,002.00             300.00             290.00             100.00
TOTAL STORM WATER EXPENDITURES      261,913.23      299,480.00      277,876.84      364,490.00
STORM WATER BEGINNING BALANCE        58,086.90        49,500.00        49,487.33        86,500.00
FUND REVENUE ESTIMATES      253,313.66      299,150.00      314,937.99      315,700.00
EXPENDITURE APPROPRIATIONS      261,913.23      299,480.00      277,876.84      364,490.00
ENDING BALANCE        49,487.33        49,170.00        86,548.48        37,710.00