ACCOUNT #		DESCRIPTION	original	amended	2008 BUDGET	YEAR TO DATE	2008 BUDGET
						11/30
		CAPITAL PROJECTS
		REVENUE
308.00.10		BEGINNING BALANCE			6,499,000.00	6,499,151.06	6,499,000.00
318.30.10		REAL ESTATE EXCISE TAX  1ST 1/4 %			50,000.00	43,552.30	50,000.00
318.30.11		REAL ESTATE EXCISE TAX  2ND 1/4 %			50,000.00	43,552.28	50,000.00
333.03.60		FEDERAL HIGHWAY FUNDS (SAFE-TEE-LU)			460,000.00	409,888.88	460,000.00
		GUARD STREET PHASE 4
333.03.61		FEDERAL HIGHWAY FUNDS (STP)			300,000.00	162,608.18	300,000.00
		GUARD STREET PHASE 4
334.03.10		DEPARTMENT OF ECOLOGY GRANT			1,500,000.00	827,906.53	1,500,000.00
		SUBMARINE SEWER INTERCEPTOR RELOCATION
337.44.10		HB 2260 GRANT FUNDS			15,000.00	74,446.58	175,000.00
		GUARD STREET PHASE 4
361.11.10		INVESTMENT INTEREST			250,000.00	158,486.14	185,000.00
367.12.10		IN LIEU OF PARKING			100.00	-	100.00
369.90.10		MISCELLANEOUS			100.00	-	100.00
369.90.13		PLANS SEWER MAIN RELOCATION			400.00	400.00	400.00
369.90.14		PLANS GUARD STREET PHASE 4			450.00	450.00	450.00
369.90.15		PLANS LARSON ST STORM DRAINAGE			-	375.00	400.00
379.34.10		WATER SYSTEM DEVELOPMENT			50,000.00	100,297.00	95,000.00
379.34.11		WATER SYSTEM CONNECTION FEES			40,000.00	80,012.00	75,000.00
379.35.10		SEWER SYSTEM DEVELOPMENT			85,000.00	179,952.00	168,000.00
379.35.11		SEWER SYSTEM CONNECTION FEES			60,000.00	130,512.00	122,000.00
382.20.10		REVENUE BOND PROCEEDS			920,000.00	-	623,400.00
		LARSON STREET STORM DRAINAGE
391.90.10		PUBLIC WORK TRUST FUND LOAN			1,094,500.00	875,600.00	875,600.00
		SUBMARINE SEWER INTERCEPTOR RELOCATION
391.90.11		DEPARTMENT OF ECOLOGY LOAN			1,500,000.00	913,018.91	1,500,000.00
		SUBMARINE SEWER INTERCEPTOR RELOCATION
391.90.12		PUBLIC WORK TRUST FUND LOAN			600,000.00	600,000.00	600,000.00
		SEWER TREATMENT 3 W WATER SYSTEM
		CAPITAL PROJECTS
		REVENUE (CON'T)
397.19.10		FROM CURRENT FUND			20,000.00	18,326.00	20,000.00
397.31.10		FROM STREET FUND			166,000.00	152,163.00	166,000.00
397.34.10		FROM WATER FUND			416,000.00	381,326.00	416,000.00
397.35.10		FROM SEWER FUND			91,000.00	83,413.00	91,000.00
397.37.10		FROM REFUSE FUND			21,000.00	14,663.00	21,000.00
397.38.10		FROM STORM WATER FUND			76,000.00	69,663.00	76,000.00
		TOTAL REVENUE			7,765,550.00	5,320,611.80	7,570,450.00
		CAPITAL PROJECTS
		EXPENDITURES
588.20.00		PRIOR YEAR REFUND			130,000.00	128,352.00	130,000.00
596.34.41		WATER PROFESSIONAL SERVICES			4,500.00	4,390.43	4,500.00
		COMPLETE GUARD STREET PHASE 4 DESIGN
596.34.63		WATER SYSTEM IMPROVEMENTS			185,000.00	160,962.30	161,000.00
		GUARD STREET PHASE 4
596.35.41		SEWER PROFESSIONAL SERVICES			500.00	966.59	900.00
	1	3W WATER SYSTEM	500	500
	2	SUBMARINE SEWER INTERCEPTOR RELOCATION	-	400
596.35.44		ADVERTISING			150.00	314.16	350.00
596.35.63		SEWER SYSTEM IMPROVEMENTS			4,925,000.00	3,262,064.27	5,075,000.00
	1	SUBMARINE SEWER INTERCEPTOR RELOCATION	4,000,000	4,000,000
	2	3W WATER SYSTEM	500,000	875,000
	3	GRINDER PUMPS	-	200,000
596.38.41		STORMWATER PROFESSIONAL SERVICES			6,500.00	27,132.05	31,500.00
	0	COMPLETE LARSON STORM DRAIN PLAN	6,500	25,000
	1	DESIGN STORM DRAIN ACROSS TUCKER AVE	-	6,500
596.38.44		ADVERTISING			-	956.44	1,000.00
		LARSON STREET
596.38.63		STORMWATER CONSTRUCTION			900,000.00	159,313.35	718,000.00
	0	LARSON STREET	900,000	620,000
	1	STORM DRAIN ACROSS TUCKER AVE	-	98,000
596.41.41		STREET PROFESSIONAL SERVICES			36,700.00	33,168.54	36,700.00
	1	GUARD STREET MAIN (PHASE 4)	15,000	25,000
	2	UTILITY INSPECTION	10,000	11,700
596.41.44		ADVERTISING			3,500.00	333.00	350.00
		GUARD STREET (PHASE 4)
596.41.51		SAN JUAN COUNTY			16,700.00	658.80	1,000.00
		GUARD STREET (PHASE 4)
596.41.61		RIGHT OF WAY			110,000.00	108,532.11	110,000.00
		GUARD STREET (PHASE 4)
596.41.63		STREET IMPROVEMENTS			1,200,000.00	1,081,234.34	1,000,000.00
		GUARD STREET MAIN (PHASE 4)
596.48.63		PUBLIC WORKS YARD			1,500.00	190.41	1,500.00
588.20.00		PRIOR YEAR REFUND			128,500.00	-	-
		TOTAL EXPENDITURES			7,648,550.00	4,968,568.79	7,271,800.00
CAPITAL PROJECTS
		BEGINNING BALANCE			6,499,000.00	6,499,151.06	6,499,000.00
		REVENUE ESTIMATE			7,765,550.00	5,320,611.80	7,570,450.00
		EXPENDITURE APPROPRIATION			7,648,550.00	4,968,568.79	7,271,800.00
		ENDING BALANCE			6,616,000.00	6,851,194.07	6,797,650.00
		EQUIPMENT RESERVE
		REVENUE
308.00.20		BEGINNING BALANCE			1,234,100.00	1,235,252.83	1,234,100.00
361.11.20		INVESTMENT INTEREST			50,000.00	31,002.77	35,000.00
369.90.20		SALE OF EQUIPMENT			1,000.00	1.00	1,000.00
397.19.20		FROM CURRENT FUND			7,700.00	7,058.37	7,700.00
397.19.21		FROM CURRENT FUND  FIRE DEPT			50,000.00	45,833.37	50,000.00
397.34.20		FROM WATER FUND			35,400.00	32,450.00	35,400.00
397.35.20		FROM SEWER FUND			45,000.00	41,250.00	45,000.00
397.37.20		FROM REFUSE FUND			36,900.00	33,825.00	36,900.00
397.38.20		FROM STORMWATER FUND			4,400.00	4,033.37	4,400.00
397.40.20		FROM STREET FUND			36,350.00	33,320.87	36,350.00
		TOTAL REVENUE			266,750.00	228,774.75	251,750.00
		EQUIPMENT RESERVE
594.14.64		FINANCE OFFICE EQUIPMENT			35,800.00	36,604.32	36,800.00
	1	PAYROLL SOFTWARE	8,700	8,800
	2	FINANCIAL SOFTWARE	8,700	9,200
	3	UTILITY BILLING SOFTWARE	11,900	12,100
	4	CASH RECEIPTING SOFTWARE	6,500	6,700
594.22.64		EQUIPMENT FIRE DEPARTMENT			-	5,400.00	5,400.00
594.31.64		EQUIPMENT STREET DEPARTMENT			28,000.00	25,140.29	25,300.00
	1	PICKUP TRUCK	20,000	18,200
	2	STRIPER	8,000	7,100
594.35.64		EQUIPMENT SEWER DEPARTMENT			1,500.00	1,322.56	1,500.00
		GAS MONITOR
594.48.44		ADVERTISING			500.00	-	500.00
594.48.49		MISCELLANEOUS			200.00	-	200.00
594.48.53		INTERGOVERNMENTAL			500.00	-	500.00
		TOTAL EXPENDITURES			66,500.00	68,467.17	70,200.00
		EQUIPMENT RESERVE
		BEGINNING BALANCE			1,234,100.00	1,235,252.83	1,234,100.00
		REVENUE ESTIMATE			266,750.00	228,774.75	251,750.00
		EXPENDITURE APPROPRIATION			66,500.00	68,467.17	70,200.00
		ENDING BALANCE			1,434,350.00	1,395,560.41	1,415,650.00
		HARBOR IMPROVEMENTS
		REVENUE
308.00.30		BEGINNING BALANCE			16,800.00	16,890.17	16,800.00
336.02.35		HARBOR LEASES			100.00	837.76	800.00
361.11.30		INVESTMENT INTEREST			100.00	417.22	450.00
397.76.30		TRANSFER FROM CURRENT			-	-	-
		TOTAL REVENUE			200.00	1,254.98	1,250.00
		EXPENDITURES
					-	-	-
					-	-	-
		TOTAL EXPENDITURES			-	-	-
		BEGINNING BALANCE			16,800.00	16,890.17	16,800.00
		REVENUE ESTIMATE			200.00	1,254.98	1,250.00
		EXPENDITURE APPROPRIATIONS			-	-	-
		ENDING BALANCE			17,000.00	18,145.15	18,050.00
		MAJOR REPAIRS
		REVENUE
308.00.40		BEGINNING BALANCE			454,100.00	454,169.23	454,100.00
361.11.40		INVESTMENT INTEREST			15,000.00	10,887.31	12,000.00
397.19.40		FROM CURRENT			10,000.00	9,174.00	10,000.00
397.34.40		FROM WATER			19,500.00	17,875.00	19,500.00
397.35.40		FROM SEWER			26,500.00	24,288.00	26,500.00
		TOTAL REVENUE			71,000.00	62,224.31	68,000.00
		EXPENDITURES
519.19.48		TOWN HALL/FIRE STATION			6,000.00	6,670.94	6,700.00
	1	REPLACE WINDOWS FINANCE OFFICE	6,000	6,700
	2	REPAIR FIRE STATION ROOF	-
534.34.48		WATER SYSTEM			55,000.00	17,742.52	55,000.00
	1	MEDIA CHANGE	50,000	50,000
	2	LEAK DETECTION	5,000	5,000
535.35.48		SEWER SYSTEM			60,000.00	32,668.43	60,000.00
	1	SUBMARINE LINE	25,000	25,000
	2	GENERATOR	35,000	35,000
		TOTAL EXPENDITURES			121,000.00	57,081.89	121,700.00
		BEGINNING BALANCE			454,100.00	454,169.23	454,100.00
		REVENUE ESTIMATE			71,000.00	62,224.31	68,000.00
		EXPENDITURE APPROPRIATIONS			121,000.00	57,081.89	121,700.00
		ENDING BALANCE			404,100.00	459,311.65	400,400.00
		LAND ACQUISITION
		REVENUE
308.00.50		BEGINNING BALANCE			450,000.00	451,557.02	450,000.00
361.11.50		INVESTMENT INTEREST			18,000.00	10,868.98	13,450.00
397.19.50		FROM CURRENT			-	-	-
397.34.50		FROM WATER			100.00	-	100.00
397.35.50		FROM SEWER			100.00	-	100.00
		TOTAL REVENUE			18,200.00	10,868.98	13,650.00
		EXPENDITURES
					-	-	-
		TOTAL EXPENDITURES			-	-	-
		BEGINNING BALANCE			450,000.00	451,557.02	450,000.00
		REVENUE ESTIMATES			18,200.00	10,868.98	13,650.00
		EXPENDITURE APPROPRIATIONS			-	-	-
		ENDING BALANCE			468,200.00	462,426.00	463,650.00
		STUDY RESERVE
		REVENUE
308.00.60		BEGINNING BALANCE			164,100.00	164,143.56	164,100.00
361.11.60		INVESTMENT INTEREST			5,000.00	3,953.92	4,500.00
397.31.60		FROM STREET			5,000.00	4,587.00	5,000.00
397.34.60		FROM WATER			20,000.00	18,326.00	20,000.00
397.35.60		FROM SEWER			10,000.00	9,163.00	10,000.00
397.38.60		FROM STORMWATER			12,500.00	12,500.00	12,500.00
397.58.60		FROM CURRENT			5,000.00	4,587.00	5,000.00
		TOTAL REVENUE			57,500.00	53,116.92	57,000.00
		STUDY RESERVE
		EXPENDITURES
534.34.41		WATER FUND STUDIES			11,600.00	11,500.00	11,600.00
		RATE STUDY
535.35.41		SEWER FUND STUDIES			11,600.00	11,500.00	11,600.00
		RATE STUDY
538.38.41		STORMWATER			11,600.00	11,525.00	11,600.00
		RATE STUDY
		TOTAL EXPENDITURES			34,800.00	34,525.00	34,800.00
		BEGINNING BALANCE			164,100.00	164,143.56	164,100.00
		REVENUE ESTIMATE			57,500.00	53,116.92	57,000.00
		EXPENDITURE APPROPRIATIONS			34,800.00	34,525.00	34,800.00
		ENDING BALANCE			186,800.00	182,735.48	186,300.00
		RAINY DAY RESERVE
		REVENUE
308.00.70		BEGINNING BALANCE			171,000.00	171,783.96	171,000.00
361.11.70		INVESTMENT INTEREST			7,500.00	4,063.20	5,500.00
397.19.70		FROM CURRENT			-	-	-
		TOTAL REVENUE			7,500.00	4,063.20	5,500.00
		EXPENDITURES
		TOTAL EXPENDITURES			-	-	-
		BEGINNING BALANCE			171,000.00	171,783.96	171,000.00
		REVENUE ESTIMATE			7,500.00	4,063.20	5,500.00
		EXPENDITURE APPROPRIATIONS			-	-	-
		ENDING BALANCE			178,500.00	175,847.16	176,500.00
		HOTEL/MOTEL TAX
		REVENUE
308.00.80		BEGINNING BALANCE			469,900.00	469,929.25	469,900.00
313.30.80		HOTEL/MOTEL TAX- STADIUM			100,000.00	129,905.46	135,000.00
313.30.81		HOTEL/MOTEL LODGING TAX - TRANSIENT			100,000.00	129,905.46	135,000.00
361.11.80		INVESTMENT INTEREST			10,000.00	11,405.88	13,500.00
367.65.80		DONATIONS			10.00	-	10.00
369.40.80		RESTITUTION			10.00	-	10.00
369.90.80		MISCELLANEOUS REVENUE			10.00	-	10.00
		TOTAL REVENUE			210,030.00	271,216.80	283,530.00
		HOTEL/MOTEL TAX
		EXPENDITURES
557.30.10		PERSONNEL			500.00	382.80	500.00
557.30.20		BENEFITS			100.00	141.84	100.00
557.30.31		SUPPLIES			5,000.00	2,723.81	5,000.00
557.30.32		FUEL			1,500.00	1,306.68	1,500.00
		PROPANE
557.30.40		LEGAL			100.00	-	100.00
557.30.41		CONTRACT SERVICES			119,830.00	75,700.93	119,830.00
	1	SECRETARY LODGING BOARD	500	500
	2	RESTROOM CLEANING	19,000	19,000
	3	NW WORKFORCE DEVELOPMENT COUNCIL	1,110	1,110
	4	SAN JUAN ISLAND VISITORS' BUREAU	68,100	68,100
	5	SAN JUAN ISLAND CHAMBER PROMOTION	4,500	4,500
	6	SAN JUAN ISLAND ART STUDIO TOUR	1,300	1,300
	7	WESTCOTT BAY INSTITUTE	10,300	10,300
	8	WHALE MUSEUM	5,700	5,700
	9	SAN JUAN ISLAND CHAMBER VISITOR CENTER	8,200	8,200
	10	TOWN GRAPHICS	1,120	1,120
557.30.44		ADVERTISING			350.00	319.08	350.00
557.30.46		INSURANCE			2,900.00	2,930.05	2,900.00
557.30.47		UTILITIES			9,500.00	8,420.27	9,500.00
	1	OPALCO	1,000	1,000
	2	TOWN	8,500	8,500
557.30.48		REPAIR & MAINTENANCE			500.00	712.59	800.00
557.30.49		MISCELLANEOUS			-	-	-
557.30.51		INTERGOVERNMENTAL			100.00	-	100.00
		PRESSURE INSPECTION
557.30.64		EQUIPMENT			-	53.30	100.00
		STEP LADDER
		TOTAL EXPENDITURES			140,380.00	92,691.35	140,780.00
		BEGINNING BALANCE			469,900.00	469,929.25	469,900.00
		REVENUE ESTIMATE			210,030.00	271,216.80	283,530.00
		EXPENDITURE APPROPRIATIONS			140,380.00	92,691.35	140,780.00
		ENDING BALANCE			539,550.00	648,454.70	612,650.00
		INTERMODAL FACILITY RESERVE
		REVENUE
308.00.90		BEGINNING BALANCE			34,600.00	34,920.52	34,600.00
361.11.90		INVESTMENT INTEREST			1,000.00	838.06	1,000.00
397.40.90		FROM CURRENT			-	-	-
		TOTAL REVENUE			1,000.00	838.06	1,000.00
		EXPENDITURES
595.61.41		SIDEWALK DESIGN			-	-	-
595.61.63		SIDEWALK CONSTRUCTION			-	-	-
		TOTAL EXPENDITURES			-	-	-
		BEGINNING BALANCE			34,600.00	34,920.52	34,600.00
		REVENUE ESTIMATE			1,000.00	838.06	1,000.00
		EXPENDITURE APPROPRIATIONS			-	-	-
		ENDING BALANCE			35,600.00	35,758.58	35,600.00
		CAPITAL RESERVE FUND #150
		BEGINNING BALANCE			9,493,600.00	9,497,797.60	9,493,600.00
		REVENUE ESTIMATES			8,397,730.00	5,952,969.80	8,252,130.00
		EXPENDITURE APPROPRIATIONS			8,011,230.00	5,221,334.20	7,639,280.00
		ENDING BALANCE			9,880,100.00	10,229,433.20	10,106,450.00
					Capital Projects		6,797,650
					Equipment Reserve		1,415,650
					Harbor Improvements		18,050
					Major Repairs		400,400
					Land Purchase		463,650
					Study Reserve		186,300
					Rainy Day Reserve		176,500
					Hotel/Motel Tax		612,650
					Intermodal		35,600
							10,106,450