no scroll DESCRIPTION  2008 ACTUAL   2009 BUDGET   2009 ACTUAL   2010 BUDGET 
CAPITAL PROJECTS 11/30
REVENUE
308.00.10 BEGINNING BALANCE       6,499,151.06       6,700,000.00       6,700,203.01     6,700,000.00
318.30.10 REAL ESTATE EXCISE TAX  1ST 1/4 %            45,704.80           50,000.00            49,325.83          40,000.00
318.30.11 REAL ESTATE EXCISE TAX  2ND 1/4 %            45,704.78           35,000.00            34,706.80          40,000.00
333.03.60 FEDERAL HIGHWAY FUNDS (FHWA)          409,888.88          200,000.00          119,946.24                     -  
GUARD STREET PHASE 4
333.03.61 FEDERAL HIGHWAY FUNDS (STP)          300,000.00                       -                         -                       -  
GUARD STREET PHASE 4
334.03.10 DEPARTMENT OF ECOLOGY GRANT           827,906.53       1,250,800.00       1,250,770.97                     -  
SUBMARINE SEWER INTERCEPTOR RELOCATION
337.44.10 HB 2260 GRANT FUNDS          174,446.58                       -                         -                       -  
GUARD STREET PHASE 4
361.11.10 INVESTMENT INTEREST          182,329.31           50,500.00            45,005.59          50,500.00
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                       -                         -                       -  
369.90.14 PLANS GUARD STREET PHASE 4                450.00                       -                         -                       -  
369.90.15 PLANS LARSON STREET                375.00                       -                         -                       -  
379.34.10 WATER SYSTEM DEVELOPMENT          110,938.00           10,000.00              9,870.00          25,000.00
379.34.11 WATER SYSTEM CONNECTION FEES            88,475.00           10,000.00              9,212.00          25,000.00
379.35.10 SEWER SYSTEM DEVELOPMENT          196,032.00           10,000.00              7,152.00          45,000.00
379.35.11 SEWER SYSTEM CONNECTION FEES          141,896.00           25,000.00            25,056.00          15,000.00
379.83.10 STORMWATER DEVELOPMENT                       -             10,500.00            10,470.00            3,500.00
379.83.11 STORMWATER CONNECTION FEES                       -               9,000.00              8,985.00            3,000.00
CAPITAL PROJECTS
REVENUE (CON'T)
382.20.10 REVENUE BOND PROCEEDS          623,970.00                       -                         -                       -  
LARSON STREET STORM DRAINAGE
391.90.10 PUBLIC WORK TRUST FUND LOAN           875,600.00                       -                         -                       -  
SUBMARINE SEWER INTERCEPTOR RELOCATION
391.90.11 DEPARTMENT OF ECOLOGY LOAN           913,018.91       1,342,000.00       1,341,333.59                     -  
SUBMARINE SEWER INTERCEPTOR RELOCATION                       -                       -  
391.90.12 PUBLIC WORK TRUST FUND LOAN 
SEWER TREATMENT 3 W WATER SYSTEM          600,000.00                       -  
391.90.13 PUBLIC WORK TRUST FUND LOAN                        -                         -                         -                       -  
DESIGN WATER TRANSMISSION LINE
397.19.10 FROM CURRENT FUND            20,000.00           20,000.00            20,000.00            5,000.00
397.31.10 FROM STREET FUND          166,000.00           41,000.00            41,000.00          41,000.00
397.34.10 FROM WATER FUND          416,000.00          366,000.00          366,000.00        366,000.00
397.35.10 FROM SEWER FUND            91,000.00           91,000.00            91,000.00          91,000.00
397.37.10 FROM REFUSE FUND            16,000.00           16,000.00            16,000.00          16,000.00
397.38.10 FROM STORM WATER FUND            76,000.00           76,000.00            76,000.00          76,000.00
TOTAL REVENUE       6,322,135.79       3,613,000.00       3,521,834.02        842,200.00
CAPITAL PROJECTS
EXPENDITURES
596.19.41 CURRENT FUND PROFESSIONAL SERVICES                        -                         -                         -                       -  
 CONSTRUCTION DRAWINGS TOWN HALL REMODEL
596.34.41 WATER PROFESSIONAL SERVICES              4,390.43          478,000.00          345,134.96        250,000.00
1 WATER TRANSMISSION DESIGN      250,000
2 DESIGN FRONT STREET MAIN                -  
3 STRUCTUAL ANALYSIS TROUT LAKE DAM                -  
4 DESIGN HILLVIEW TERRACE PUMP ZONE                -  
596.34.44 ADVERTISING                       -                  150.00                       -                       -  
WATER SYSTEM IMPROVEMENTS
596.34.63 WATER SYSTEM IMPROVEMENTS          160,962.30                       -                         -          925,000.00
1  FRONT STREET MAIN      175,000
2 INSTALL CARBON FILTER AT TREATMENT PLANT      750,000
596.35.41 SEWER PROFESSIONAL SERVICES              1,183.99          115,100.00              9,621.10                     -  
1 JOHN STREET SEWER DESIGN                -  
2 SEWER MAIN RELOCATION                -  
596.35.44 ADVERTISING                314.16                150.00                       -                       -  
SEWER SYSTEM IMPROVEMENTS
596.35.63 SEWER SYSTEM IMPROVEMENTS       4,172,646.33       2,201,900.00       2,099,887.91                     -  
1 SUBMARINE SEWER INTERCEPTOR RELOCATION                -  
3 GRINDER PUMPS                -  
4 J0HN STREET IMPROVEMENTS                -  
5 ASPHALT PATCH FERRY LOT C                -  
6 PUMP STATION #7                -  
CAPITAL PROJECTS
EXPENDITURES
596.38.41 STORMWATER PROFESSIONAL SERVICES            26,912.96             1,800.00              1,688.31                     -  
1 TUCKER AVENUE                -  
596.38.44 ADVERTISING                956.44                       -                         -                       -  
STORMWATER SYSTEM IMPROVEMENTS
596.38.63 STORMWATER CONSTRUCTION          393,318.85          116,000.00          115,590.04                     -  
0 LARSON STREET                -  
1 TUCKER AVENUE                -  
596.41.41 STREET PROFESSIONAL SERVICES             33,168.54             1,500.00                719.50                     -  
1 GUARD STREET PHASE 4 LAWSUIT
596.41.44 ADVERTISING                333.00                       -                         -                       -  
STREET IMPROVEMENTS
596.41.51 SAN JUAN COUNTY              2,732.55                300.00                299.78                     -  
596.41.61 RIGHT OF WAY           108,532.11                       -                         -                       -  
596.41.63 STREET IMPROVEMENTS       1,087,089.77           28,300.00            28,247.04                     -  
1 GUARD STREET PHASE 4                 -  
596.48.63 PUBLIC WORKS YARD                 190.41                       -                         -                       -  
588.20.00 PRIOR YEAR REFUND          128,352.00                       -                         -                       -  
TOTAL EXPENDITURES       6,121,083.84       2,943,200.00       2,601,188.64     1,175,000.00
BEGINNING BALANCE       6,499,151.06       6,700,000.00       6,700,203.01     6,700,000.00
REVENUE ESTIMATE       6,322,135.79       3,613,000.00       3,521,834.02        842,200.00
MCAN02574_0000[1]
EXPENDITURE APPROPRIATION       6,121,083.84       2,943,200.00       2,601,188.64     1,175,000.00
ENDING BALANCE       6,700,203.01       7,369,800.00       7,620,848.39     6,367,200.00
EQUIPMENT RESERVE
REVENUE
308.00.20 BEGINNING BALANCE       1,235,252.83       1,415,000.00       1,418,137.23     1,415,000.00
361.11.20 INVESTMENT INTEREST            35,733.85           10,000.00              9,682.43          10,000.00
369.90.20 SALE OF EQUIPMENT                    1.00           16,400.00            16,423.37          16,400.00
397.19.20 FROM CURRENT FUND              7,700.04             7,700.00              7,700.04            7,700.00
397.19.21 FROM CURRENT FUND  FIRE DEPT            50,000.04           60,000.00            60,000.00          70,000.00
397.34.20 FROM WATER FUND            35,400.00           25,600.00            25,599.96          25,600.00
397.35.20 FROM SEWER FUND            45,000.00           64,000.00            64,000.00          64,000.00
397.37.20 FROM REFUSE FUND            36,900.00           36,900.00            36,900.00          36,900.00
397.38.20 FROM STORMWATER FUND              4,400.04             4,400.00              4,400.04            4,400.00
397.40.20 FROM STREET FUND            36,350.04           25,350.00            25,350.00          25,350.00
TOTAL REVENUE          251,485.01          250,350.00          250,055.84        260,350.00
MCj02869680000[1]
EQUIPMENT RESERVE
EXPENDITURES
594.14.64 FINANCE OFFICE EQUIPMENT            36,604.32                       -                         -                       -  
594.19.64 EQUIPMENT PARKING                       -                         -                         -                       -  
594.22.64 EQUIPMENT FIRE DEPARTMENT              5,400.00                       -                         -                       -  
594.31.64 EQUIPMENT STREET DEPARTMENT            25,140.29                       -                         -                       -  
594.34.64 EQUIPMENT WATER DEPARTMENT                       -                         -                         -            40,000.00
TANKER
594.35.64 EQUIPMENT SEWER DEPARTMENT              1,322.56             8,600.00              8,587.25                     -  
1 PICKUP TRUCK                -  
594.37.64 EQUIPMENT REFUSE DEPARTMENT                       -                         -                         -                       -  
594.39.64 EQUIPMENT PUBLIC WORKS                       -                         -                         -            24,000.00
1 BOBCAT
594.48.44 ADVERTISING                133.44                150.00                       -                150.00
594.48.49 MISCELLANEOUS                       -                         -                         -                       -  
594.48.53 INTERGOVERNMENTAL                       -                  500.00                       -                500.00
TOTAL EXPENDITURES            68,600.61             9,250.00              8,587.25          64,650.00
BEGINNING BALANCE       1,235,252.83       1,415,000.00       1,418,137.23     1,415,000.00
REVENUE ESTIMATE          251,485.01          250,350.00          250,055.84        260,350.00
EXPENDITURE APPROPRIATION            68,600.61             9,250.00              8,587.25          64,650.00
ENDING BALANCE       1,418,137.23       1,656,100.00       1,659,605.82     1,610,700.00
MCj02513310000[1]
HARBOR IMPROVEMENTS
REVENUE
308.00.30 BEGINNING BALANCE            16,890.17           18,000.00            18,206.53          18,000.00
336.02.35 HARBOR LEASES                837.76             1,400.00              1,370.57            1,400.00
361.11.30 INVESTMENT INTEREST                478.60                100.00                122.95              100.00
381.20.30 INTERFUND LOAN                       -                         -                         -                       -  
397.76.30 TRANSFER FROM CURRENT                       -                         -                         -                       -  
TOTAL REVENUE              1,316.36             1,500.00              1,493.52            1,500.00
EXPENDITURES
581.20.00 INTERFUND LOAN REPAYMENT                       -                         -                         -                       -  
596.76.63 IMPROVEMENTS                       -                         -                         -                       -  
TOTAL EXPENDITURES                       -                         -                         -                       -  
BEGINNING BALANCE            16,890.17           18,000.00            18,206.53          18,000.00
REVENUE ESTIMATE              1,316.36             1,500.00              1,493.52            1,500.00
EXPENDITURE APPROPRIATIONS                       -                         -                         -                       -  
ENDING BALANCE            18,206.53           19,500.00            19,700.05          19,500.00
y0bj0ufc[1]
MAJOR REPAIRS
REVENUE
308.00.40 BEGINNING BALANCE          454,169.23          465,500.00          465,534.43        465,500.00
361.11.40 INVESTMENT INTEREST            12,447.09             3,000.00              2,917.77            3,000.00
397.19.40 FROM CURRENT            10,000.00           10,000.00            10,000.00              200.00
397.34.40 FROM WATER            19,500.00           19,500.00            19,500.00          19,500.00
397.35.40 FROM SEWER            26,500.00           11,500.00            11,500.00          11,500.00
TOTAL REVENUE            68,447.09           44,000.00            43,917.77          34,200.00
EXPENDITURES
519.19.48 TOWN HALL              6,670.94                       -                         -                       -  
522.50.48 FIRE STATION           35,800.00            33,573.38
1 FIRE STATION REPAIRS                -                       -  
2 FIRE STATION HEATING SYSTEM                -  
3 FIRE STATION ROOF                -  
534.34.48 WATER SYSTEM            17,742.52           35,300.00            30,238.68                     -  
1 MEDIA CHANGE                -  
2 LEAK DETECTION                -  
535.35.41 SEWER SYSTEM PROFESSIONAL SERVICES                       -               3,600.00              3,600.00                     -  
535.35.48 SEWER SYSTEM            32,668.43           28,700.00            18,040.33                     -  
1 SUBMARINE LINE                -  
4 FREEZE DAMAGE AT TREATMENT PLANT                -  
TOTAL EXPENDITURES            57,081.89          103,400.00            85,452.39                     -  
BEGINNING BALANCE          454,169.23          465,500.00          465,534.43        465,500.00
REVENUE ESTIMATE            68,447.09           44,000.00            43,917.77          34,200.00
EXPENDITURE APPROPRIATIONS            57,081.89          103,400.00            85,452.39                     -  
ENDING BALANCE          465,534.43          406,100.00          423,999.81        499,700.00
pkgiqnee[1]
LAND ACQUISITION
REVENUE
308.00.50 BEGINNING BALANCE          451,557.02          463,600.00          464,946.73        463,600.00
361.11.50 INVESTMENT INTEREST            13,389.71             3,500.00              2,930.54            3,500.00
397.19.50 FROM CURRENT                       -                  100.00                       -                100.00
397.34.50 FROM WATER                       -                  100.00                       -                100.00
397.35.50 FROM SEWER                       -                  100.00                       -                100.00
TOTAL REVENUE            13,389.71             3,800.00              2,930.54            3,800.00
EXPENDITURES
                      -                         -                         -                       -  
TOTAL EXPENDITURES                       -                         -                         -                       -  
BEGINNING BALANCE          451,557.02          463,600.00          464,946.73        463,600.00
REVENUE ESTIMATES            13,389.71             3,800.00              2,930.54            3,800.00
EXPENDITURE APPROPRIATIONS                       -                         -                         -                       -  
ENDING BALANCE          464,946.73          467,400.00          467,877.27        467,400.00
1tioqpru[1]
STUDY RESERVE
REVENUE
308.00.60 BEGINNING BALANCE          164,143.56          186,300.00          186,692.00        186,300.00
361.11.60 INVESTMENT INTEREST              4,573.44             1,500.00              1,354.05            1,500.00
397.31.60 FROM STREET              5,000.00             5,000.00              5,000.00            5,000.00
397.34.60 FROM WATER            20,000.00          100,000.00          100,000.00          20,000.00
397.35.60 FROM SEWER            10,000.00           10,000.00            10,000.00          10,000.00
397.38.60 FROM STORMWATER            12,500.00             5,000.00              5,000.00            5,000.00
397.58.60 FROM CURRENT              5,000.00             5,000.00              5,000.00            5,000.00
TOTAL REVENUE            57,073.44          126,500.00          126,354.05          46,500.00
EXPENDITURES
534.34.41 WATER FUND STUDIES            11,500.00           50,600.00            31,225.18          90,000.00
WATER SYSTEM PLAN UPDATE
535.35.41 SEWER FUND STUDIES            11,500.00                       -                         -                       -  
538.38.41 STORMWATER            11,525.00                       -                         -                       -  
558.58.41 CURRENT FUND STUDIES                       -                         -                         -                       -  
TOTAL EXPENDITURES            34,525.00           50,600.00            31,225.18          90,000.00
BEGINNING BALANCE          164,143.56          186,300.00          186,692.00        186,300.00
REVENUE ESTIMATE            57,073.44          126,500.00          126,354.05          46,500.00
EXPENDITURE APPROPRIATIONS            34,525.00           50,600.00            31,225.18          90,000.00
ENDING BALANCE          186,692.00          262,200.00          281,820.87        142,800.00
jswuftai[1]
bzpuan14[1]
RAINY DAY RESERVE
REVENUE
308.00.70 BEGINNING BALANCE          171,783.96          176,500.00          177,470.31        176,500.00
361.11.70 INVESTMENT INTEREST              5,686.35             4,800.00                505.14            4,800.00
397.19.70 FROM CURRENT                       -                         -                         -                       -  
TOTAL REVENUE              5,686.35             4,800.00                505.14            4,800.00
EXPENDITURES
TOTAL EXPENDITURES                       -                         -                         -                       -  
BEGINNING BALANCE          171,783.96          176,500.00          177,470.31        176,500.00
REVENUE ESTIMATE              5,686.35             4,800.00                505.14            4,800.00
EXPENDITURE APPROPRIATIONS                       -                         -                         -                       -  
ENDING BALANCE          177,470.31          181,300.00          177,975.45        181,300.00
_jmgnjyo[1]
HOTEL/MOTEL TAX
REVENUE
308.00.80 BEGINNING BALANCE          469,929.35          622,700.00          622,752.64        622,700.00
313.30.80 HOTEL/MOTEL TAX           137,146.91          115,000.00          110,634.44          75,000.00
313.30.81 HOTEL/MOTEL SPECIAL          137,146.91          115,000.00          110,634.46          75,000.00
361.11.80 INVESTMENT INTEREST            13,452.67             4,500.00              3,962.45            4,500.00
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          287,746.49          234,530.00          225,231.35        154,530.00
j0078757
HOTEL/MOTEL TAX
EXPENDITURES
HOTEL/MOTEL TAX 
557.30.10 PERSONNEL                382.80                500.00                       -                500.00
557.30.20 BENEFITS                141.84                100.00                       -                100.00
557.30.31 SUPPLIES              2,767.84             4,000.00              3,749.80            3,500.00
557.30.32 FUEL              1,562.29             1,500.00                733.60            2,500.00
PROPANE
557.30.40 LEGAL                       -                  100.00                       -                100.00
557.30.41 CONTRACT SERVICES            19,750.00           22,000.00            18,205.00          37,000.00
2 RESTROOM CLEANING        22,000
14 SAN JUAN ISLAND VISITOR CENTER OPERATION        15,000
557.30.44 ADVERTISING                       -                         -                         -                150.00
557.30.46 INSURANCE              2,930.05             3,500.00              3,524.50            4,100.00
557.30.47 UTILITIES              8,934.48           11,300.00              8,968.04          12,100.00
1 OPALCO          1,100
2 TOWN        11,000
557.30.48 REPAIR & MAINTENANCE                712.59             2,000.00              1,213.77            2,300.00
1 MISC.             500
2 PAINT TRIM          1,800
557.30.49 MISCELLANEOUS                       -                         -                         -                       -  
557.30.51 INTERGOVERNMENTAL                       -                  100.00                  20.70              100.00
PRESSURE INSPECTION
557.30.64 EQUIPMENT                  53.30                       -                         -                       -  
 TOTAL HOTEL/MOTEL TAX             37,235.19           45,100.00            36,415.41          62,450.00
HOTEL/MOTEL TAX (CON'T)
HOTEL/MOTEL SPECIAL
557.31.40 LEGAL                       -                         -                         -                100.00
557.31.41 CONTRACT SERVICES            97,368.93          110,100.00            81,398.50          95,750.00
1 SECRETARY LODGING BOARD             500
4 SAN JUAN ISLAND VISTORS' BUREAU        76,300
5 SAN JUAN ISLAND CHAMBER PROMOTION          3,300
8 WHALE MUSEUM          3,200
9 SAN JUAN ISLAND CHAMBER VISITOR CENTER          9,500
11 SAN JUAN ISLAND HISTORICAL MUSEUM          1,700
12 WSU EXTENSION              600
13 SAN JUAN ISLAND ART STUDIO TOUR             650
557.31.44 ADVERTISING                319.08                350.00                183.84              200.00
557.31.49 MISCELLANEOUS                       -                         -                         -                       -  
TOTAL HOTEL/MOTEL SPECIAL            97,688.01          110,450.00            81,582.34          96,050.00
TOTAL EXPENDITURES          134,923.20          155,550.00          117,997.75        158,500.00            -  
BEGINNING BALANCE          469,929.35          622,700.00          622,752.64        622,700.00
REVENUE ESTIMATE          287,746.49          234,530.00          225,231.35        154,530.00
EXPENDITURE APPROPRIATIONS          134,923.20          155,550.00          117,997.75        158,500.00
ENDING BALANCE          622,752.64          701,680.00          729,986.24        618,730.00
INTERMODAL FACILITY RESERVE
REVENUE
308.00.90 BEGINNING BALANCE            34,920.52           35,600.00            35,879.51          35,600.00
361.11.90 INVESTMENT INTEREST                958.99                250.00                233.86              250.00
397.40.90 FROM CURRENT                       -                         -                         -                       -  
TOTAL REVENUE                958.99                250.00                233.86              250.00
EXPENDITURES
                      -                         -                         -                       -  
                      -                         -                         -                       -  
TOTAL EXPENDITURES                       -                         -                         -                       -  
BEGINNING BALANCE            34,920.52           35,600.00            35,879.51          35,600.00
REVENUE ESTIMATE                958.99                250.00                233.86              250.00
EXPENDITURE APPROPRIATIONS                       -                         -                         -                       -  
ENDING BALANCE            35,879.51           35,850.00            36,113.37          35,850.00
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CAPITAL RESERVE FUND #150
BEGINNING BALANCE       9,497,797.70     10,083,200.00      10,089,822.39    10,083,200.00
REVENUE ESTIMATES       7,008,239.23       4,278,730.00       4,172,556.09     1,348,130.00
EXPENDITURE APPROPRIATIONS       6,416,214.54       3,262,000.00       2,844,451.21     1,488,150.00
ENDING BALANCE      10,089,822.39     11,099,930.00      11,417,927.27     9,943,180.00
Capital Reserve Ending Balance by Department
Capital Projects          6,367,200
Equipment Reserve          1,610,700
Harbor Improvements              19,500
Major Repairs             499,700
Land Purchase             467,400
Study Reserve             142,800
Rainy Day Reserve             181,300
Hotel/Motel Tax             618,730
Intermodal              35,850
         9,943,180