HomeMy Public PortalAboutTBP 2013-01-23 FRASER BOARD OF TRUSTEES
MINUTES
DATE: Wednesday, January 9, 2013
MEETING: Board of Trustees Regular Meeting
PLACE: Fraser Town Hall Board Room
PRESENT
Board: Mayor Peggy Smith; Mayor Pro-Tem Steve Sumrall; Trustees; Philip Naill,
Eileen Waldow, Vesta Shapiro, and Adam Cwiklin
Staff: Town Manager Jeff Durbin; Town Clerk, Lu Berger; Finance Manager Nat
Havens; Public Works Director Allen Nordin; Town Planner, Catherine
Trotter;
Others: See attached list
Mayor Smith called the meeting to order at 6:05 p.m.
1. Regular Meeting: Roll Call
2. Approval of Agenda:
Trustee Shapiro moved, and Trustee Sumrall seconded the motion to approve the
Agenda. Motion carried: 5-0.
3. Consent Agenda:
a) Minutes— December 5, 2012
Trustee Waldow moved, and Trustee Sumrall seconded the motion to approve the
consent agenda. Motion carried: 5-0.
4. Open Forum:
5. Executive Session: For a conference with Special Counsel for the purpose of receiving
legal advice on specific legal questions under C.R.S. Section 24-6-402(4)(b) and for the
purpose of determining positions relative to matters that may be subject to negotiations,
developing strategy for negotiations, and/or instructing negotiators, under C.R.S. Section
24-6-402(4)(e) regarding a proposed annexation agreement and to include Town
Manager Jeff Durbin; Town Clerk, Lu Berger; Finance Manager Nat Havens; Public
Works Director Allen Nordin; Town Planner, Catherine Trotter; Special Counsel Boots
Ferguson and Kylie Crandall.
Open: 6:08
Trustee Cwiklin moved, and Trustee Sumrall seconded the motion to enter into
executive session. Motion carried: 5-0.
Page 2 of 2
Trustee Naill arrived: 7:05 p.m.
Exit: 9:15
Trustee Walclow moved, and Trustee Shapiro seconded the motion to exit executive
session. Motion carried: 6-0.
Attorney's pinion Required C.R.S. -6- 0 ( )( .5)�II)� ).
As the attorney representing the Town of Fraser, I am of the opinion that the entire
Executive Session, which was not recorded, constituted a privileged attorney-client
communication.
Boots Ferguson, Special Counsel
Trustee Shapiro moved, and Trustee Naill seconded the motion to adjourn. Motion
carried: 6-0. Meeting adjourned at 9:17 p.m.
Lu Berger, Town Clerk
Mark and Michelle Herbert
6 Meadow Trail , CO
December 24, 2012
Mr. Jeff Durbin
Town Manager
Town of Fraser
PO Box 120
Fraser, CO 80442
Re:Junk and Fire Hazard
Dear Mr. Durbin,
This is my second letter regarding the fire hazard and junk located on the neighboring
property just north of Cozens Meadow and Cozens Point.
I am an owner in Grand Park and directly across the street from the fire hazard and junk
property. I am very much concerned about the dead trees and the risk of a fire. Further,
if the tress fall during a wind storm, I would be very concerned about injury to people on
the public road next to the property.
Additionally, I understand that their is a nuisance section in the Town Code that likely
applies to the neighboring property. Again, this is my second request for the Town
Council to address the dead trees and "junk" on the property. I would like council to
address my valid concerns.
Thank you for your consideration and I look forward to the council enforcing their codes.
d`1
Sincerely,,
-Michelle Herbert
ON ® ® 42430 Winchester Road
Temecula,California 92590-2504
oil Telephone 951.296 5640 r'X, 951.296.5524
Equity Management ® v6 www.equitymgt.com
November 28, 2012
Mr. Jeff Durbin
Town Manager
Town of Fraser
P.O. Box 120
Fraser, CO 80442
Dear Mr. Durbin,
I am an owner in the Grand Park Development and have a concern about a neighboring
property that has numerous dead trees as well as what I would call "junk" on their property.
This is the parcel that has all the dead trees on it just to the north of the Cozens Meadow and
Cozens Pointe neighborhoods.
My concern with the trees is two-fold. First, these dead trees, when blown down in high winds,
have often landed in the public road blocking it. This was a common occurrence last year and
likely to become more prevalent as the roots of the dead trees rot. If I were driving or walking
along the road, it could have resulted in damage to my vehicle or injury to me. Second, the
standing dead trees are an eyesore and increase fire danger in the neighborhood.
I understand that there is a nuisances section in the Town Code that likely applies to this
neighboring property. I request that you take this information to the Fraser Town Board and
ask that something be done to have the trees removed.
In addition, the condition of the property with other"junk" seems to diminish my property value
as well. Is there any pressure that the Town can put on this owner to clean up his property?
1 ,
sPet Ihasso
26 if ail
Grand Park
Associa° � The nation's leader in community association management www.associaonline.com 800.808.4882
December 27, 2012
Michelle Herbert
5725 Poppy Way
Golden, CO 80403
Dear Mrs. Herbert:
I am writing to confirm that I received your letters outlining your junk and fire hazard
complaints, and per your request will be bringing your concerns to the Town Board in
January.
In the meantime, I'll provide you with the relevant sections of the Town Code for your
reference.
The Town has not adopted any hazard tree removal regulations, or any other regulations
that would allow the Town to require a property owner to remove trees.
Section 7-2-10 of the Town Code defines a Nuisance as follows:
(a) Every cellar, vault, lot, sewer, drain, place or premises within the Town which
is damp, unwholesome, offensive, filthy or covered any portion of the year
with stagnant or impure water or is in such condition as to produce
unwholesome or offensive exhalations; every source of filth and cause of
sickness in the Town; and every building, fence and structure which is or may
be ruinous and liable to fall and injure persons or property, are hereby
declared to be nuisances and injurious to the public health and safety.
(b) Any condition or use of premises or of building exteriors which is detrimental
to the property of others or which causes or tends to cause substantial
diminution in the value of other property in the neighborhood in which such
premises are located is hereby declared to be a nuisance. This includes, but
is not limited to, the keeping or the depositing on, or the scattering over the
premises of, any of the following:
(1) Lumber(except as part of an on-going construction project),junk,
trash or debris;
Town of Fraser
PO Box 370,Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
w,,,,Nv.fraserco1orado.com
(2) Abandoned, discarded or unused objects or equipment such as
automobiles, furniture, stoves, refrigerators, freezers, cans or
containers;
(3) Any compost pile which is of such a nature as to spread or harbor
disease, emit unpleasant odors or harmful gas, or attract rodents,
vermin or other disease-carrying pests, animals or insects; provided
that the presence of earthworms shall not constitute a nuisance.
Finally, Section 16-8-40 of the Town Code addressing vehicles and junk equipment may
be applicable to your junk concerns, though I believe all of the vehicles are currently
registered/licensed:
(b) For each principal use, a maximum of one (1) expired license, unregistered
or inoperative vehicle or inoperative heavy equipment vehicle, or parts
thereof, are allowed in residential and mobile home districts. Vehicles in
excess of this number are not allowed unless they are in a private garage.
Any existing use that is a violation of this Section as of the effective date of
the initial ordinance adopting this Section shall be considered a
nonconforming use. Notwithstanding any provision to the contrary contained
in this Chapter or any other zoning ordinance or zoning regulation, such
nonconforming use may continue until the earlier of.•
(1) Two (2) years after the effective date of the initial ordinance codified
herein,
(2) Discontinuance of such use; or
(3) Fire, theft, vandalism or other removal or destruction of at least fifty
percent (50%) of the then-existing nonconforming use.
Removal of any part of the nonconforming use or vehicles, even though other
such nonconforming uses or vehicles still remain on the property, shall not
entitle the user to replace or substitute nonconforming uses or vehicles for
those removed.
I anticipate bringing your concerns to the Town Board on January 23, 2013. We post
Agendas and Packets on our website www.frasercolorado.com.
Feel free to, tact me if you have any further concerns. You can call me at 970-726-
54,1-x 202.
Sincerely
�r
f°
ff y L. Durbin
Town Manager
Town of Fraser
PO Box 370,Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
mvw.frasercolorado.cons
TOWN OF FRASER
RESOLUTION NO. 2013-01-01
A RESOLUTION IN SUPPORT OF HISTORIC FRASER
BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE TOWN OF FRASER,
COLORADO THAT:
1. The Town of Fraser supports the mission of Historic Fraser as defined in its articles of
incorporation:
a. To provide public access to and education concerning the history of the Fraser
Valley, Colorado.
b. Educational purposes as defined in Section 501(c)(3) of the Internal Revenue Code.
c. To perform all other acts necessary or incidental to these purposes and to do
whatever is necessary, useful, advisable or conducive, directly or indirectly, to carry
out any of the purposes of the corporation.
2. The Town of Fraser also supports Historic Fraser's Eisenhower Heritage Center Project.
READ, PASSED ON ROLL CALL VOTE, AND ADOPTED BY THE BOARD OF TRUSTEES
THIS 23RD DAY OF JANUARY, 2013.
BOARD OF TRUSTEES OF THE
TOWN OF FRASER, COLORADO
( SEAL )
By:
Mayor
ATTEST:
Town Clerk
TOWN OF FRASER
ORDINANCE NO. 403
Series 2013
AN ORDINANCE AMENDING SECTION 10-3-30 OF THE FRASER TOWN CODE,
REGARDING POSSESSION OF MARIJUANA, AND SECTION 10-3-40 OF THE FRASER
TOWN CODE, REGARDING THE POSSESSION OF DRUG PARAPHERNALIA
WHEREAS, Colorado voters recently passed Amendment 64, which amended Article
XVIII of the Colorado Constitution by the addition of a new section 16 regarding the personal
use and regulation of marijuana;
WHEREAS, Amendment 64 permits the possession, use, display, purchase or
transportation of marijuana accessories and one ounce or less of marijuana by persons twenty-
one (21) years of age and older;
WHEREAS, Amendment 64 allows possessing, growing, processing, or transporting no
more than six (6) marijuana plants, with three (3) or fewer being mature, flowering plants, and
possession of the marijuana produced by the plants on the premises where the plants were
grown, provided that the growing takes place in an enclosed, locked space, is not conducted
openly or publicly, and is not made available for sale;
WHEREAS, Amendment 64 allows local governments to prohibit the possession of
marijuana and marijuana accessories by persons under the age of twenty-one (21) years and to
prohibit the open and public consumption of marijuana by persons of any age; and
WHEREAS, it is the desire of the Fraser Town Board to pass legislation reconciling the Fraser
Municipal Code to the new state law. (Note: additions are shown in bold and Underlined print;
deletions are shown as 6tFike+hFo gI print.
NOW, THEREFORE, THE TOWN BOARD OF THE TOWN OF FRASER, COLORADO,
ORDAINS:
Chapter 10 Article 3 of the Fraser Municipal Code is hereby amended to read as follows:
Sec. 10-3-10.Definitions.
stalks,P this Rer-tion The term manj.uana does not hashish, tetrahydrer-appabinn'
or aRy alkaloid, salt, derivative, preparatiOR, GOMPO RGI OF Miv4iicrcrre WhetheF A-At i AX
, of tetFahydF9GaRRabiR49�.
(a) MARIJUANA: All parts of the plant of the genus cannabis whether growing or not,
the seeds thereof, the resin extracted from any part of the plant, and every compound,
manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or its resin,
including marijuana concentrate, but the term does not include industrial hemp, nor does
it include fiber produced from the stalks, oil, or cake made from the seeds of the plant,
sterilized seed of the plant which is incapable of germination, or the weight of any other
ingredient combined with marijuana to prepare topical or oral administrations, food,
drink, or other product.
(b) MARIJUANA PRODUCTS: Concentrated marijuana products and marijuana
products that are comprised of marijuana and other ingredients and are intended for use
or consumption, such as, but not limited to, edible products, ointments, and tinctures.
(c) MARIJUANA ACCESSORIES: Equipment, products, or materials of any kind
which are used, intended for use or designed for use in planting, propagating,
cultivating, growing, harvesting, composting, manufacturing, compounding, converting,
producing, processing, preparing, testing, analyzing, packaging, repackaging, storing,
vaporizing, or containing marijuana, or for ingesting, inhaling, or otherwise introducing
marijuana into the human body.
(d) OPENLY OR PUBLICLY: The consumption or growing of marijuana in a place
commonly or usually open to or accessible by the general public, or to which members
of the general public may resort, including without limitation public ways, streets,
sidewalks, alleys, bicycle paths, trails, golf courses, public buildings, parks, open
spaces, parking lots, shopping centers, places of business usually open to the general
public, and automobiles or other vehicles in or upon any such place or places, but
excluding the interior or enclosed yard area of private homes, residences, condominiums
or apartments. For purposes of this Section, 'openly or publicly" expressly includes the
consumption or growing of marijuana in any place not used for residential purposes
where individuals gather to consume or grow marijuana, regardless of whether such
place calls itself private or public or charges an admission or membership fee.
(e) As used in this Article, unless the context otherwise requires, drug paraphernalia means
all equipment, products and materials of any kind which are used, intended for use or designed
for use in planting, propagating, cultivating, growing, harvesting, manufacturing, compounding,
converting, producing, processing, preparing, testing, analyzing, packaging, repackaging,
storing, containing, concealing, injecting, ingesting, inhaling or otherwise introducing into the
human body a controlled substance in violation of the laws of the State. Drug paraphernalia
includes, but is not limited to:
(1) Testing equipment used or intended for use or designed for use in identifying or in
analyzing the strength, effectiveness or purity of controlled substances under circumstances
in violation of the laws of the State.
(2) Scales and balances used, intended for use or designed for use in weighing or
measuring controlled substances.
(3) Separation gins and sifters used, intended for use or designed for use in removing
twigs and seeds from or in otherwise cleaning or refining marijuana.
(4) Blenders, bowls, containers, spoons and mixing devices used, intended for use or
designed for use in compounding controlled substances.
(5) Capsules, balloons, envelopes and other containers used, intended for use or
designed for use in packaging small quantities of controlled substances.
(6) Containers and other objects used, intended for use or designed for use in storing or
concealing controlled substances.
(7) Objects used, intended for use or designed for use in ingesting, inhaling or otherwise
introducing marijuana, cocaine, hashish or hashish oil into the human body, such as:
a. Metal, wooden, acrylic, glass, stone, plastic or ceramic pipes with or without
screens, permanent screens, hashish heads, or punctured metal bowls;
b. Water pipes;
c. Carburetion tubes and devices;
d. Roach clips, meaning objects used to hold burning material, such as a marijuana
cigarette that has become too small or too short to be held in the hand;
e. Miniature cocaine spoons and cocaine vials;
f. Chamber pipes;
g. Carburetor pipes;
h. Electric pipes;
i. Air-driven pipes;
j. Chillums;
k. Bongs; or
I. Ice pipes or chillers. acrd. 307 Part 1, `�0
Sec. 10-3-20.Determ i nation; considerations.
(a) In determining whether an object is drug paraphernalia, a court, in its discretion, may
consider, in addition to all other relevant factors, the following:
(1) Statements by an owner or by anyone in control of the object concerning its use;
(2) The proximity of the object to controlled substances;
(3) The existence of any residue of controlled substances on the object;
(4) Direct or circumstantial evidence of the knowledge of an owner or of anyone in control
of the object, or evidence that such person reasonably should know that the object could be
used to facilitate the use of a controlled substance in violation of state statutes;
(5) Instructions, oral or written, provided with the object concerning its use;
(6) Descriptive materials accompanying the object which explain or depict its use;
(7) The existence and scope of legal uses for the object in the community; and
(8) Expert testimony concerning its use.
(b) In addition to any other competent evidence identifying a substance as marijuana:
(1) Results of the field test known as the "duquenois-Ievine reagent system" shall be
admissible in evidence and shall be prima facie evidence of whether or not the substance
tested was marijuana.
(2) The qualitative result of a marijuana test performed by a Drug Recognition Expert
(DRE), certified as such, or by persons otherwise certified under a "drugs that impair"
certification, shall be admissible at the trial of any person charged with a violation of
Subsection 10-3-30(b) below, and shall be prima facie evidence of whether the person
charged has consumed, ingested or used marijuana.
(3) Laboratory tests of marijuana shall be admitted in evidence pursuant to Section 16-3-
309, C.R.S.
Sec. 10-3-30.Unlawful possession or use of marijuana; penalties.
(a) It shall be unlawful for any person to P^°°°°° OF GpeRl y di6pla y ^R° (1` ^llp^° ^" '°°° of
aRyWheFe ,^,i+h P- TOY use, display, purchase, transport, possess or transfer
more than one ounce of marijuana.
(b) ,
aRheFe TeI.YR It is unlawful for any person to possess, prow, process or
transport more than six (6) marijuana plants, with three (3) or fewer being mature,
flowering plants. A person may possess the marijuana produced by these plants,
provided that such possession is limited to the premises where the plants were grown
and further provided that the growing takes place in an enclosed locked space and is not
conducted openly or publicly or made available for sale.
(c)
Est-ied as-piceved f4gr OP SHIP-sestiOR ( ') bek�lt is unlawful for any person under the age
of twenty-one (21) to use, display, purchase, transport, possess or transfer marijuana,
marijuana products or marijuana accessories anywhere within the Town.
(d) It is unlawful for a person twenty-one (21) years of age or older to use, display,
purchase, transport, possess or transfer marijuana, marijuana products or marijuana
accessories for any reason other than personal use.
(e) It is unlawful for any person twenty-one (21) years of age or older to purchase on
behalf of, transfer to, or otherwise assist a person under the age of twenty-one (21) in
obtaining marijuana, marijuana products or marijuana accessories.
(f) It is unlawful for any person to openly or publicly consume or grow marijuana or
to consume marijuana in a manner that endangers others.
(g) Any person found guilty of a violation of this Section shall be punished as follows:
) For a neecin essieeA of ern+ mere +h-ei GRe 0) e6 1RGe of mar006 iar1+
and ieee� nne„iin+ine� +hereof shell he fie�erl ter, emn�ie�+ ec rle+ermie�erl h,i the [\��ie�inie�l I irlee'
Ant tA excseed PAR h..A(drerl rlellars ($100.0g)-. Any person found guilty of a violation of
this section shall be punished, upon conviction, by fine in the amount of one hundred
dollars ($100.00).
(2) For a yon-la+ieen neepnere�ie�e nne�s ime+ine� ie�ees+ine� er use of aRy amen Rt of marii� a44a
Sze cn�n-r�i--wrr�am�pnvrr�n�ic�vrrvrcr�c
and 1eee� n........... +hereef, shell he fi ped- 7e emeu At ec r-le+ermi,�erJ by the M „Rinie�l I �rve'
Ant to Rxr_2edv PAR .iAdrRd dnnll;;
($100.00). /(lrrl 307 Der+ 1 20
Sec. 10-3-40.Unlawful possession of drug paraphernalia; penalties.
(a) 4 eerseR nemmi+s eessessieR of drug paraphe Malia if he ex she eessesses dF ie
It is
unlawful for a person to possess drug paraphernalia if he or she knows or
reasonably should know that the drug paraphernalia could be used to facilitate the
use of a controlled substance in violation of state statute. Notwithstanding the
foregoing, it shall not be a violation of this section for a person twenty-one (21)
years of age or older to possess, use, display, purchase or transport marijuana
accessories, as that term is defined in Code & 10-3-10.
(b) For a yiele+ion ner,n ip� a
f" ��e�� r, of r,erer,he li�� rl ir,er, eer,.,ie+ier,
thereef, the viel-atel: -;hall be fined-all. " ,
to exseed—;e-kund-red dollars ($100.00). (Ord. 207 Der+ 1 2005) The penalty for a
violation of this section, shall be a fine in an amount not to exceed one hundred
dollars ($100.00).
Sec. 10-3-50.Affirmative defense.
It shall be an affirmative defense to a prosecution under this Article that a person is in
possession of a valid registry identification card authorizing the medicinal use of marijuana
issued by the State Health Agency, so long as the possession or use does not occur in a public
place. (Ord. 307 Der+ 1 2005)
SEVERABILITY. If any section, subsection, sentence, clause or phrase of this Ordinance is, for
any reason, held to be invalid or unconstitutional, such decision shall not affect the validity or
constitutionality of the remaining portions of this Ordinance. The Town of Fraser hereby
declares that it would have adopted this Ordinance, and each section, subsection, clause or
phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences,
clauses and phrases thereof be declared invalid or unconstitutional.
EFFECTIVE DATE. This Ordinance shall take effect thirty (30) days after passage, adoption
and publication thereof as provided by law.
PUBLICATION. This Ordinance shall be published by title only.
READ, PASSED, ADOPTED AND ORDERED PUBLISHED BY THE BOARD OF TRUSTEES
AND SIGNED THIS 23 d day of JANUARY, 2013.
Votes in favor: BOARD OF TRUSTEES OF THE
Votes opposed: TOWN OF FRASER, COLORADO
Votes abstained:
BY:
Peggy Smith, Mayor
ATTEST:
( SEAL )
Lu Berger, Town Clerk
Published in the Middle Park Times on January 31, 2013.
Clerks Update
January 23, 2013
We begin our meeting with a workshop with the Historic Fraser group. If you need any
information prior to this meeting, feel free to give me a call.
I've been busy working on the licensing for the Snowball event in March. Participating in
planning meetings with the event organizers, chamber and local groups is positioning us to be
ready and able to serve this group.
In the packet is an Ordinance relating to the changes we need to adopt per the adoption of
Amendment 64. If you have any questions feel free to give myself or Glen a call.
As always, if you have any questions feel free to give me a call.
Lu
TOWN OF FRASER
COMBINED CASH INVESTMENT
DECEMBER 31,2012
COMBINED CASH ACCOUNTS
01-10200 GENERAL CHECKING#878-000884 30,809.27
01-10220 GENERAL CO-01-0160-8001 6,563,914.77
TOTAL COMBINED CASH 6,594,724.04
01-10100 CASH ALLOCATED TO OTHER FUNDS ( 6,594,724.04)
TOTAL UNALLOCATED CASH .00
CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO GENERAL FUND 2,547,759.15
20 ALLOCATION TO CONSERVATION TRUST FUND 15,877.41
30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 524,585.35
32 ALLOCATION TO CAPITAL ASSET FUND 41,188.68
40 ALLOCATION TO DEBT SERVICE FUND 561,988.96
50 ALLOCATION TO WATER FUND 678,142.32
55 ALLOCATION TO WASTEWATER FUND 2,225,182.17
TOTAL ALLOCATIONS TO OTHER FUNDS 6,594,724.04
ALLOCATION FROM COMBINED CASH FUND-01-10100 ( 6,594,724.04)
ZERO PROOF IF ALLOCATIONS BALANCE .00
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:1
TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
GENERALFUND
ASSETS
10-10100 CASH-COMBINED FUND 2,547,759.15
10-11100 PROPERTY TAXES RECEIVABLE 216,520.00
10-11550 ACCTS REC-BILLINGS 77,646.87
10-12000 ALLOWANCE FOR DOUBTFUL ACCTS. ( 20,409.55)
10-12500 FORFETURES DUE TOF FROM CCOERA ( 4,810.58)
TOTAL ASSETS 2,816,705.89
LIABILITIES AND EQUITY
LIABILITIES
10-21740 UNEMPLOYMENT TAXES PAYABLE ( 83.05)
10-21760 HEALTH INSURANCE PAYABLE ( 15,556.06)
10-21773 DEPENDENT CARE PAYABLE ( 2,169.55)
10-21775 FLEX HEALTH PLAN PAYABLE 3,608.35
10-22210 DEFERRED TAXES 216,520.35
10-22920 SUBDIVISION IMP SECURITY DEP 18,238.20
10-22930 DRIVEWAY PERMIT SURETY 6,000.00
10-22940 PRE-ANNEXATION DEPOSIT-BPR 10,000.00
10-22950 RENTAL PROPERTY DEPOSITS HELD 750.00
TOTAL LIABILITIES 237,308.24
FUND EQUITY
10-27000 RESFUND BAL-SAVINGS 750,000.00
10-27100 RESTRICTED FUND BALANCE 223,805.00
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 1,605,592.65
BALANCE-CURRENT DATE 1,605,592.65
TOTAL FUND EQUITY 2,579,397.65
TOTAL LIABILITIES AND EQUITY 2,816,705.89
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:2
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
TAXES
10-31-100 GENERAL FUND PROPERTY TAX 2,013.20 217,361.40 216,500.00 ( 861.40) 100.4
10-31-200 SPECIFIC OWNERSHIP TAX 1,409.52 8,489.18 8,000.00 ( 489.18) 106.1
10-31-300 MOTOR VEHICLE TAX 808.50 4,135.00 4,000.00 ( 135.00) 103.4
10-31-400 TOWN SALES TAX 88,338.36 1,305,084.04 1,550,000.00 244,915.96 84.2
10-31-410 USE TAX-BUILDING MATERIALS 928.57 28,658.19 30,000.00 1,341.81 95.5
10-31-420 USE TAX-MOTOR VEHICLE SALES 11,850.74 49,062.08 25,000.00 ( 24,062.08) 196.3
10-31-430 STATE CIGARETTE TAX 420.30 4,269.90 5,000.00 730.10 85.4
10-31-800 FRANCHISE FEES 1,142.15 37,787.04 40,000.00 2,212.96 94.5
TOTAL TAXES 106,911.34 1,654,846.83 1,878,500.00 223,653.17 88.1
LICENSES&PERMITS
10-32-100 BUSINESS LICENSE FEES 160.00 10,980.00 9,000.00 ( 1,980.00) 122.0
10-32-110 LIQUOR LICENSE FEES 100.00 2,677.50 1,500.00 ( 1,177.50) 178.5
TOTAL LICENSES&PERMITS 260.00 13,657.50 10,500.00 ( 3,157.50) 130.1
CHARGES FOR SERVICES
10-34-100 ANNEXATION FEES .00 50.00 1,000.00 950.00 5.0
10-34-110 ZONING FEES .00 700.00 1,500.00 800.00 46.7
10-34-120 SUBDIVISION FEES .00 2,350.00 1,500.00 ( 850.00) 156.7
10-34-130 MISCELLANEOUS PLANNING FEES .00 2,147.00 1,000.00 ( 1,147.00) 214.7
TOTAL CHARGES FOR SERVICES .00 5,247.00 5,000.00 ( 247.00) 104.9
MISCELLANEOUS REVENUE
10-36-100 INTEREST EARNINGS 451.96 6,249.53 4,000.00 ( 2,249.53) 156.2
10-36-300 RENTAL INCOME 745.00 9,025.00 9,000.00 ( 25.00) 100.3
10-36-610 REIMBURSABLE-PROF SERVICES 4,241.87 87,569.91 55,000.00 ( 32,569.91) 159.2
10-36-900 MISCELLANEOUS REVENUE 282.01 42,613.75 35,000.00 ( 7,613.75) 121.8
TOTAL MISCELLANEOUS REVENUE 5,720.84 145,458.19 103,000.00 ( 42,458.19) 141.2
OTHER SOURCES&TRANSFERS
10-39-999 CARRYOVER BALANCE .00 2,139,298.83 2,055,383.00 ( 83,915.83) 104.1
TOTAL OTHER SOURCES&TRANSFERS .00 2,139,298.83 2,055,383.00 ( 83,915.83) 104.1
TOTAL FUND REVENUE 112,892.18 3,958,508.35 4,052,383.00 93,874.65 97.7
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:3
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
TOWN BOARD
10-41-110 SALARIES 3,100.00 15,060.00 26,000.00 10,940.00 57.9
10-41-220 FICA TAX 237.15 1,152.09 1,989.00 836.91 57.9
10-41-280 TRAINING PROGRAMS .00 1,686.69 2,000.00 313.31 84.3
10-41-290 TRAVEL,MEALS AND LODGING .00 783.26 3,000.00 2,216.74 26.1
10-41-295 MEALS AND ENTERTAINMENT 284.52 4,779.85 6,000.00 1,220.15 79.7
10-41-690 MISCELLANEOUS EXPENSE 1,062.64 2,817.57 2,500.00 ( 317.57) 112.7
10-41-860 GRANTS AND AID TO AGENCIES .00 .00 2,500.00 2,500.00 .0
10-41-861 INTERGOVERNMENTAL AGREEMENTS 6,000.00 15,000.00 25,000.00 10,000.00 60.0
10-41-862 FRASER/WINTER PARK POLICE DEPT 31,005.00 372,060.00 395,000.00 22,940.00 94.2
10-41-863 STREET LIGHTING AND SIGNALS 1,176.06 12,482.05 18,000.00 5,517.95 69.3
10-41-864 SPECIAL EVENTS .00 10,000.00 10,000.00 .00 100.0
10-41-866 WOOD STOVE REBATES .00 .00 1,000.00 1,000.00 .0
10-41-867 CHAMBER OF COMMERCE-IGA .00 87,067.63 111,615.00 24,547.37 78.0
10-41-868 WINTER SHUTTLE-IGA .00 50,000.00 52,000.00 2,000.00 96.2
10-41-870 BUSINESS DISTSTREETSCAPE .00 1,226.07 .00 ( 1,226.07) .0
10-41-871 BUSINESS ENHANCEMENT PROGRAMS 5,000.00 9,930.00 15,000.00 5,070.00 66.2
10-41-872 IMPROVEMENT AWARDS-BUSINESS .00 50.00 .00 ( 50.00) .0
TOTAL TOWN BOARD 47,865.37 584,095.21 671,604.00 87,508.79 87.0
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
ADMINISTRATION
10-45-110 SALARIES 18,492.40 204,604.63 215,250.00 10,645.37 95.1
10-45-210 HEALTH INSURANCE 2,411.87 33,853.48 45,340.00 11,486.52 74.7
10-45-220 FICA TAX 1,343.09 14,630.20 16,467.00 1,836.80 88.9
10-45-230 RETIREMENT 728.94 8,036.63 8,610.00 573.37 93.3
10-45-250 UNEMPLOYMENT TAX 55.49 613.85 646.00 32.15 95.0
10-45-280 TRAINING PROGRAMS .00 1,260.00 4,000.00 2,740.00 31.5
10-45-290 TRAVEL,MEALS AND LODGING 97.08 4,009.61 4,000.00 ( 9.61) 100.2
10-45-295 MEALS AND ENTERTAINMENT .00 1,794.40 3,000.00 1,205.60 59.8
10-45-310 LEGAL FEES .00 73,449.40 50,000.00 ( 23,449.40) 146.9
10-45-320 AUDIT FEES .00 14,900.00 18,720.00 3,820.00 79.6
10-45-330 ENGINEERING FEES .00 6,401.27 5,000.00 ( 1,401.27) 128.0
10-45-360 COMPUTERS-NETWORKS AND SUPPORT 1,819.44 23,691.00 35,000.00 11,309.00 67.7
10-45-370 OTHER PROFESSIONAL SERVICES 3,469.63 24,777.27 40,000.00 15,222.73 61.9
10-45-375 REIMBURSABLE PROF SERVICES .00 67,869.23 55,000.00 ( 12,869.23) 123.4
10-45-380 JANITORIAL SERVICES 678.04 7,773.13 15,000.00 7,226.87 51.8
10-45-385 TREASURER'S FEES 40.26 4,347.22 6,495.00 2,147.78 66.9
10-45-395 RECORDING FEES .00 .00 1,000.00 1,000.00 .0
10-45-410 BANK CHARGES 35.70 585.80 800.00 214.20 73.2
10-45-420 ELECTIONS .00 1,093.94 2,500.00 1,406.06 43.8
10-45-430 INSURANCE-ALL DEPARTMENTS .00 38,318.85 56,000.00 17,681.15 68.4
10-45-440 ADVERTISING 144.63 2,041.76 1,500.00 ( 541.76) 136.1
10-45-490 PROFESSIONAL MEMBERSHIPS .00 6,000.31 7,000.00 999.69 85.7
10-45-500 OPERATING SUPPLIES 938.67 7,928.47 16,000.00 8,071.53 49.6
10-45-510 EQUIPMENT PURCHASE AND REPAIR 54.24 7,948.91 20,000.00 12,051.09 39.7
10-45-550 POSTAGE 271.00 1,841.29 3,000.00 1,158.71 61.4
10-45-560 UTILITIES-TELEPHONE 460.52 5,520.53 8,000.00 2,479.47 69.0
10-45-561 UTILITIES-NATURAL GAS 353.90 3,162.14 6,000.00 2,837.86 52.7
10-45-562 UTILITIES-ELECTRICITY 468.90 5,127.70 7,000.00 1,872.30 73.3
10-45-569 UTILITIES-TRASH REMOVAL 75.00 1,385.56 2,000.00 614.44 69.3
10-45-670 PROP MGMT-117 EISENHOWER DR 940.13 9,677.92 20,000.00 10,322.08 48.4
10-45-671 PROP MGMT-105 FRASER AVE .00 42.22 1,000.00 957.78 4.2
10-45-673 PROP MGMT-153 FRASER AVE 218.66 7,812.50 12,000.00 4,187.50 65.1
10-45-674 PROP MGMT-200 EISENHOWER DR .00 28.13 2,000.00 1,971.87 1.4
10-45-676 PROP MGMT-400 DOC SUSIE AVE 139.05 1,200.20 1,000.00 ( 200.20) 120.0
10-45-690 MISCELLANEOUS EXPENSE .00 7,620.91 8,000.00 379.09 95.3
10-45-810 LEASE/PURCHASE-PRINCIPAL .00 17,475.40 17,476.00 .60 100.0
10-45-820 LEASE/PURCHASE-INTEREST .00 20,898.36 20,899.00 .64 100.0
TOTAL ADMINISTRATION 33,236.64 637,722.22 735,703.00 97,980.78 86.7
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:5
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
PUBLIC WORKS
10-60-110 SALARIES 23,786.42 348,140.55 410,000.00 61,859.45 84.9
10-60-210 HEALTH INSURANCE 4,784.12 63,336.08 63,000.00 ( 336.08) 100.5
10-60-220 FICA TAX 1,714.59 25,123.86 31,365.00 6,241.14 80.1
10-60-230 RETIREMENT 722.97 10,500.65 16,400.00 5,899.35 64.0
10-60-250 UNEMPLOYMENTTAX 71.38 1,634.44 1,230.00 ( 404.44) 132.9
10-60-260 WORKERS COMP CLAIMS .00 454.75 .00 ( 454.75) .0
10-60-280 TRAINING PROGRAMS 50.00 1,191.57 2,000.00 808.43 59.6
10-60-290 TRAVEL,MEALS AND LODGING 126.76 227.73 2,000.00 1,772.27 11.4
10-60-295 MEALS AND ENTERTAINMENT .00 493.17 500.00 6.83 98.6
10-60-330 ENGINEERING FEES .00 31,575.05 20,000.00 ( 11,575.05) 157.9
10-60-360 COMPUTER NETWORK SUPPORT .00 634.13 .00 ( 634.13) .0
10-60-370 OTHER PROFESSIONAL SERVICES 3,817.50 21,148.61 2,500.00 ( 18,648.61) 845.9
10-60-480 EQUIPMENT RENTAL .00 2,195.00 5,000.00 2,805.00 43.9
10-60-490 PROFESSIONAL MEMBERSHIPS .00 100.00 500.00 400.00 20.0
10-60-500 OPERATING SUPPLIES 1,832.59 57,985.60 65,000.00 7,014.40 89.2
10-60-506 PLANTS/PLANTER SUPPLIES .00 13,789.11 10,000.00 ( 3,789.11) 137.9
10-60-510 EQUIPMENT PURCHASE AND REPAIR 3,658.75 26,606.00 40,000.00 13,394.00 66.5
10-60-560 UTILITIES-TELEPHONE 803.35 2,318.22 3,000.00 681.78 77.3
10-60-561 UTILITIES-NATURAL GAS 483.04 3,606.71 7,000.00 3,393.29 51.5
10-60-562 UTILITIES-ELECTRICITY 161.62 1,552.84 3,500.00 1,947.16 44.4
10-60-569 UTILITIES-TRASH REMOVAL 79.31 920.14 2,500.00 1,579.86 36.8
10-60-670 PROP MGMT-125 FRASER AVE 372.10 2,545.52 5,000.00 2,454.48 50.9
10-60-673 PROP MGMT-FRASER RIVER TRAIL .00 25,628.69 35,000.00 9,371.31 73.2
10-60-674 PROP MGMT-HWY 40 PEDESTRIAN .00 .00 5,000.00 5,000.00 .0
10-60-676 PROP MGMT-OLD SCHLHOUSE PK 3.14 480.95 500.00 19.05 96.2
10-60-679 PROP MGMT-SCHOOL BUS GARAGE 341.26 2,868.54 8,000.00 5,131.46 35.9
10-60-681 PROP MGMT-COZENS RANCH PARK 184.77 3,516.67 10,000.00 6,483.33 35.2
10-60-682 PROPMGMT-AMTRAK STATION 14.38 26.97 1,500.00 1,473.03 1.8
10-60-683 PROP MGMT-PTARMIGAN OS .00 .00 1,500.00 1,500.00 .0
10-60-684 PROP MGMT-FRODO .00 .00 3,500.00 3,500.00 .0
10-60-685 MOUNTAIN MAN PARK .00 .00 1,000.00 1,000.00 .0
10-60-690 MISCELLANEOUS EXPENSE 1,187.69 1,309.91 5,000.00 3,690.09 26.2
10-60-725 STREET IMPROVEMENTS 200.00 63,849.67 150,000.00 86,150.33 42.6
TOTAL PUBLIC WORKS 44,395.74 713,761.13 911,495.00 197,733.87 78.3
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
120 ZEREX AVENUE
10-65-370 OTHER PROFESSIONAL SERVICES .00 615.00 1,500.00 885.00 41.0
10-65-380 JANITORIAL SERVICES 450.00 4,922.94 5,000.00 77.06 98.5
10-65-500 OPERATING SUPPLIES .00 .00 1,000.00 1,000.00 .0
10-65-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 5,000.00 5,000.00 .0
10-65-560 UTILITIES-TELEPHONE 41.67 492.59 1,000.00 507.41 49.3
10-65-561 UTILITIES-NATURAL GAS 108.17 1,112.56 1,200.00 87.44 92.7
10-65-562 UTILITIES-ELECTRICITY 78.76 973.89 1,000.00 26.11 97.4
10-65-665 WTHP EXPENSES .00 .00 1,000.00 1,000.00 .0
10-65-670 PROP MGMT-120 ZEREX 100.67 755.16 2,000.00 1,244.84 37.8
10-65-690 MISCELLANEOUS EXPENSE .00 25.00 5,000.00 4,975.00 .5
TOTAL 120 ZEREX AVENUE 779.27 8,897.14 23,700.00 14,802.86 37.5
TRANSFERS
10-90-920 TRANSFER TO CERF-POLICE DEPT .00 36,190.00 45,000.00 8,810.00 80.4
10-90-930 TRANSFER TO CERF-PUBLICWORKS .00 50,000.00 50,000.00 .00 100.0
10-90-935 TRANSFER TO CAF .00 75,000.00 75,000.00 .00 100.0
10-90-940 TRANSFER TO DEBT SERVICE FUND .00 247,250.00 247,250.00 .00 100.0
TOTAL TRANSFERS .00 408,440.00 417,250.00 8,810.00 97.9
FISCAL AGENT
10-95-110 SALARIES ( 6,206.04) .00 .00 .00 .0
10-95-220 FICA TAX ( 442.97) .00 .00 .00 .0
10-95-230 RETIREMENT ( 188.24) .00 .00 .00 .0
10-95-250 UNEMPLOYMENT TAX ( 18.62) .00 .00 .00 .0
TOTAL FISCAL AGENT ( 6,855.87) .00 .00 .00 .0
TOTAL FUND EXPENDITURES 119,421.15 2,352,915.70 2,759,752.00 406,836.30 85.3
NET REVENUE OVER EXPENDITURES ( 6,528.97) 1,605,592.65 1,292,631.00 ( 312,961.65) 124.2
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:7
TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
CONSERVATION TRUST FUND
ASSETS
20-10100 CASH-COMBINED FUND 15,877.41
TOTAL ASSETS 15,877.41
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 15,877.41
BALANCE-CURRENT DATE 15,877.41
TOTAL FUND EQUITY 15,877.41
TOTAL LIABILITIES AND EQUITY 15,877.41
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:8
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
20-30-100 CONS TRUST(LOTTERY)PROCEEDS 1,483.16 6,110.80 5,900.00 ( 210.80) 103.6
20-30-800 INTEREST EARNINGS 1.17 57.66 60.00 2.34 96.1
20-30-999 CARRYOVER BALANCE .00 25,045.95 26,723.00 1,677.05 93.7
TOTAL REVENUE 1,484.33 31,214.41 32,683.00 1,468.59 95.5
TOTAL FUND REVENUE 1,484.33 31,214.41 32,683.00 1,468.59 95.5
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:9
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
20-40-920 TRANSFER TO OTHER FUNDS .00 15,337.00 15,337.00 .00 100.0
TOTAL EXPENDITURES .00 15,337.00 15,337.00 .00 100.0
TOTAL FUND EXPENDITURES .00 15,337.00 15,337.00 .00 100.0
NET REVENUE OVER EXPENDITURES 1,484.33 15,877.41 17,346.00 1,468.59 91.5
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:10
TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
CAPITAL EQUIP REPLACEMENT FUND
ASSETS
30-10100 CASH-COMBINED FUND 524,585.35
TOTAL ASSETS 524,585.35
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 524,585.35
BALANCE-CURRENT DATE 524,585.35
TOTAL FUND EQUITY 524,585.35
TOTAL LIABILITIES AND EQUITY 524,585.35
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:11
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
30-30-100 HWY USE TAX PROCEEDS 3,842.74 41,761.85 42,844.00 1,082.15 97.5
30-30-800 INTEREST EARNINGS 90.95 1,069.30 300.00 ( 769.30) 356.4
30-30-900 TRANSFER FROM G/F-POLICEDEPT .00 36,190.00 45,000.00 8,810.00 80.4
30-30-910 TRANSFER FROM G/F-PUBLICWORK .00 50,000.00 50,000.00 .00 100.0
30-30-920 TRANSFER FROM UTILITY FUNDS .00 20,000.00 20,000.00 .00 100.0
30-30-999 CARRYOVER BALANCE .00 411,752.31 408,619.00 ( 3,133.31) 100.8
TOTAL REVENUE 3,933.69 560,773.46 566,763.00 5,989.54 98.9
TOTAL FUND REVENUE 3,933.69 560,773.46 566,763.00 5,989.54 98.9
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:12
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
30-40-745 PUBLIC SAFETY FLEET PURCHASE .00 36,188.11 45,000.00 8,811.89 80.4
30-40-755 HEAVY EQUIPMENT PURCHASE .00 .00 200,000.00 200,000.00 .0
TOTAL EXPENDITURES .00 36,188.11 245,000.00 208,811.89 14.8
TOTAL FUND EXPENDITURES .00 36,188.11 245,000.00 208,811.89 14.8
NET REVENUE OVER EXPENDITURES 3,933.69 524,585.35 321,763.00 ( 202,822.35) 163.0
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TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
CAPITAL ASSET FUND
ASSETS
32-10100 CASH-COMBINED FUND 41,188.68
TOTAL ASSETS 41,188.68
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 41,188.68
BALANCE-CURRENT DATE 41,188.68
TOTAL FUND EQUITY 41,188.68
TOTAL LIABILITIES AND EQUITY 41,188.68
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:14
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
CAPITAL ASSET REVENUE
32-30-800 INTEREST EARNINGS 8.16 290.35 50.00 ( 240.35) 580.7
32-30-910 TRANSFER IN FROM GENERAL FUND .00 75,000.00 75,000.00 .00 100.0
32-30-940 TRANSFER IN FROM DSF .00 175,000.00 175,000.00 .00 100.0
32-30-999 CARRYOVER FUND BALANCE .00 59,299.59 61,761.00 2,461.41 96.0
TOTAL CAPITAL ASSET REVENUE 8.16 309,589.94 311,811.00 2,221.06 99.3
TOTAL FUND REVENUE 8.16 309,589.94 311,811.00 2,221.06 99.3
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:15
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
CAPITAL ASSET EXPENDITURES
32-40-810 CAPITAL PROJ-STREETS EXISTING 2,298.22 268,401.26 275,000.00 6,598.74 97.6
TOTAL CAPITAL ASSET EXPENDITURES 2,298.22 268,401.26 275,000.00 6,598.74 97.6
TOTAL FUND EXPENDITURES 2,298.22 268,401.26 275,000.00 6,598.74 97.6
NET REVENUE OVER EXPENDITURES ( 2,290.06) 41,188.68 36,811.00 ( 4,377.68) 111.9
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TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
DEBT SERVICE FUND
ASSETS
40-10100 CASH-COMBINED FUND 561,988.96
40-11100 PROPERTY TAXES RECEIVABLE 80,000.00
TOTAL ASSETS 641,988.96
LIABILITIES AND EQUITY
LIABILITIES
40-22210 DEFERRED PROPERTY TAXES 80,000.00
TOTAL LIABILITIES 80,000.00
FUND EQUITY
40-27000 RESFUND BAL-1 YEARS PAYMENT 300,000.00
40-27100 RESTRICTED FUND BALANCE 204,358.00
UNAPPROPRIATED FUND BALANCE:
40-29800 FUND BALANCE-BEGINNING OF YR 29,779.88
REVENUE OVER EXPENDITURES-YTD 27,851.08
BALANCE-CURRENT DATE 57,630.96
TOTAL FUND EQUITY 561,988.96
TOTAL LIABILITIES AND EQUITY 641,988.96
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:17
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
40-30-100 PROPERTY TAX 742.69 80,187.24 80,000.00 ( 187.24) 100.2
40-30-200 SPECIFIC OWNERSHIP TAX 519.99 3,131.75 3,000.00 ( 131.75) 104.4
40-30-800 INTEREST EARNINGS 97.94 1,453.32 400.00 ( 1,053.32) 363.3
40-30-910 TRANSFER IN FROM GENERAL FUND .00 247,250.00 247,250.00 .00 100.0
40-30-990 TRANSFER IN FROM DSF RESERVES .00 175,000.00 175,000.00 .00 100.0
TOTAL REVENUE 1,360.62 507,022.31 505,650.00 ( 1,372.31) 100.3
TOTAL FUND REVENUE 1,360.62 507,022.31 505,650.00 ( 1,372.31) 100.3
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:18
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
40-40-385 TREASURER'S FEES GO BOND 14.85 1,603.73 2,000.00 396.27 80.2
40-40-810 BOND PRINCIPAL-02 S&U ISSUE .00 20,000.00 20,000.00 .00 100.0
40-40-811 BOND PRINCIPAL-98 GO ISSUE .00 40,000.00 40,000.00 .00 100.0
40-40-812 BOND PRINCIPAL-98 S&U ISSUE .00 155,000.00 155,000.00 .00 100.0
40-40-820 BOND INTEREST-02 S&U ISSUE .00 9,475.50 9,476.00 .50 100.0
40-40-821 BOND INTEREST-98 GO ISSUE .00 13,975.00 13,976.00 1.00 100.0
40-40-822 BOND INTEREST-98 S&U ISSUE .00 62,775.00 62,775.00 .00 100.0
40-40-850 BOND AGENT FEES .00 1,342.00 2,500.00 1,158.00 53.7
40-40-910 TRANSFER TO DSF RESERVES .00 .00 24,923.00 24,923.00 .0
40-40-920 TRANSFER TO OTHER FUNDS .00 175,000.00 175,000.00 .00 100.0
TOTAL EXPENDITURES 14.85 479,171.23 505,650.00 26,478.77 94.8
TOTAL FUND EXPENDITURES 14.85 479,171.23 505,650.00 26,478.77 94.8
NET REVENUE OVER EXPENDITURES 1,345.77 27,851.08 .00 ( 27,851.08) .0
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TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
WATER FUND
ASSETS
50-10100 CASH-COMBINED FUND 678,142.32
50-10290 CASH W/TREASURER-COLLECTIONS 8,451.80
50-11500 A/R CUSTOMER SERVICE CHARGES 146,434.27
50-16100 LAND 100,000.00
50-16200 BUILDINGS 2,915,858.49
50-16203 WELLS SYSTEM 768,371.74
50-16212 WATER DISTRIBUTION/STORAGE 9,845,211.82
50-16213 WELLS 1,063,119.43
50-16400 EQUIPMENT 239,923.02
50-16500 WATER RIGHTS 19,775.86
50-17900 ACCUMULATED DEPRECIATION ( 3,120,670.67)
TOTAL ASSETS 12,664,618.08
LIABILITIES AND EQUITY
LIABILITIES
50-21100 ACCRUED PTO AND BENEFITS 7,820.91
TOTAL LIABILITIES 7,820.91
FUND EQUITY
50-27000 RESFUND BAL-O&M 260,000.00
UNAPPROPRIATED FUND BALANCE:
50-29800 RETAINED EARNINGS 12,246,833.40
REVENUE OVER EXPENDITURES-YTD 149,963.77
BALANCE-CURRENT DATE 12,396,797.17
TOTAL FUND EQUITY 12,656,797.17
TOTAL LIABILITIES AND EQUITY 12,664,618.08
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:20
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
LICENSES&PERMITS
50-32-100 EXCAVATION PERMIT FEES .00 550.00 200.00 ( 350.00) 275.0
TOTAL LICENSES&PERMITS .00 550.00 200.00 ( 350.00) 275.0
CHARGES FOR SERVICES
50-34-100 CUSTOMER SERVICE CHARGES 149,003.56 612,703.81 605,000.00 ( 7,703.81) 101.3
50-34-150 PENALTIES&INTEREST 1,321.68 9,320.44 1,000.00 ( 8,320.44) 932.0
50-34-200 PLANT INVESTMENT FEES .00 .00 8,000.00 8,000.00 .0
50-34-300 WATER METER SALES .00 2,980.00 1,000.00 ( 1,980.00) 298.0
TOTAL CHARGES FOR SERVICES 150,325.24 625,004.25 615,000.00 ( 10,004.25) 101.6
MISCELLANEOUS REVENUE
50-36-100 INTEREST EARNINGS 125.93 1,377.79 300.00 ( 1,077.79) 459.3
50-36-900 MISCELLANEOUS REVENUE 190.00 3,168.00 5,000.00 1,832.00 63.4
TOTAL MISCELLANEOUS REVENUE 315.93 4,545.79 5,300.00 754.21 85.8
OTHER SOURCES&TRANSFERS
50-39-999 CARRYOVER BALANCE .00 .00 393,020.00 393,020.00 .0
TOTAL OTHER SOURCES&TRANSFERS .00 .00 393,020.00 393,020.00 .0
TOTAL FUND REVENUE 150,641.17 630,100.04 1,013,520.00 383,419.96 62.2
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:21
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
50-40-110 SALARIES 18,707.02 166,059.51 170,000.00 3,940.49 97.7
50-40-210 HEALTH INSURANCE 2,610.29 28,762.14 32,000.00 3,237.86 89.9
50-40-220 FICA TAX 1,359.14 11,731.18 13,005.00 1,273.82 90.2
50-40-230 RETIREMENT 726.05 5,945.51 6,800.00 854.49 87.4
50-40-250 UNEMPLOYMENT TAX 55.59 494.42 510.00 15.58 97.0
50-40-280 TRAINING PROGRAMS 35.00 610.96 3,500.00 2,889.04 17.5
50-40-290 TRAVEL,MEALS AND LODGING 16.65 74.26 3,500.00 3,425.74 2.1
50-40-295 MEALS AND ENTERTAINMENT 97.92 366.55 2,000.00 1,633.45 18.3
50-40-310 LEGAL FEES .00 52,353.19 35,000.00 ( 17,353.19) 149.6
50-40-330 ENGINEERING FEES .00 1,506.50 40,000.00 38,493.50 3.8
50-40-360 COMPUTERS-NETWORKS AND SUPPORT 197.44 3,780.45 10,000.00 6,219.55 37.8
50-40-370 OTHER PROFESSIONAL SERVICES 12.88 907.16 15,000.00 14,092.84 6.1
50-40-430 INSURANCE .00 16,116.00 20,000.00 3,884.00 80.6
50-40-440 ADVERTISING .00 154.22 500.00 345.78 30.8
50-40-460 SYSTEM REPAIR AND MAINT-PROD 9.32 11,395.11 30,000.00 18,604.89 38.0
50-40-465 SYSTEM REPAIR AND MAINT-DIST 9,055.00 28,133.26 30,000.00 1,866.74 93.8
50-40-490 PROFESSIONAL MEMBERSHIPS .00 5,070.00 8,000.00 2,930.00 63.4
50-40-500 OPERATING SUPPLIES-PRODUCTION 2,636.53 11,852.59 30,000.00 18,147.41 39.5
50-40-505 OPERATING SUPPLIES-DISTRIB .00 3,076.52 25,000.00 21,923.48 12.3
50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 937.90 5,000.00 4,062.10 18.8
50-40-520 TESTING .00 1,137.79 5,000.00 3,862.21 22.8
50-40-550 POSTAGE&BILLING SUPPLIES 300.00 1,530.06 3,500.00 1,969.94 43.7
50-40-560 UTILITIES-TELEPHONE 264.76 2,831.67 5,500.00 2,668.33 51.5
50-40-562 UTILITIES-ELECTRICITY 2,820.23 30,957.81 45,000.00 14,042.19 68.8
50-40-670 PROP MGMT-FRASER WTP .00 .00 6,000.00 6,000.00 .0
50-40-680 PROP MGMT-MARYVALE WTP .00 549.31 6,000.00 5,450.69 9.2
50-40-685 PROP MGMT-ST.LOUIS HEADGATE .00 7,135.45 .00 ( 7,135.45) .0
50-40-690 MISCELLANEOUS EXPENSE 125.00 125.00 2,000.00 1,875.00 6.3
50-40-715 WATER RIGHTS-DIVERSION&DEV .00 7,627.88 235,000.00 227,372.12 3.3
50-40-730 CAPITAL PROJECTS 4,045.00 8,794.50 150,000.00 141,205.50 5.9
50-40-760 PIF-CAPITAL PROJECTS 119.37 119.37 .00 ( 119.37) .0
50-40-930 TRANSFER TO CERF .00 10,000.00 10,000.00 .00 100.0
50-40-970 TRANSFER TO O&M RESERVES .00 60,000.00 60,000.00 .00 100.0
TOTAL EXPENDITURES 43,193.19 480,136.27 1,007,815.00 527,678.73 47.6
TOTAL FUND EXPENDITURES 43,193.19 480,136.27 1,007,815.00 527,678.73 47.6
NET REVENUE OVER EXPENDITURES 107,447.98 149,963.77 5,705.00 ( 144,258.77) 2628.6
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:22
TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
WASTEWATER FUND
ASSETS
55-10100 CASH-COMBINED FUND 2,225,182.17
55-10290 CASH W/TREASURER-COLLECTIONS 5,060.18
55-11500 A/R CUSTOMER SERVICE CHARGES 160,503.44
55-11550 A/R-BILLINGS 7,105.50
55-11900 MISCELLANEOUS RECEIVABLES ( .17)
55-15950 CAP REPL RES HELD W/JFOC 839,294.00
55-15955 O&M RESERVE HELD W/JFOC 52,364.00
55-16100 LAND 144,320.40
55-16200 SEWER TREATMENT PLANT 3,219,129.79
55-16210 METER BUILDING&IMPROVEMENTS 8,056.39
55-16220 SEWER COLLECTION SYSTEM 10,768,408.30
55-16250 CONSOLIDATED COLLECTION SYSTEM 279,069.00
55-16400 EQUIPMENT 35,489.17
55-17900 ACCUMULATED DEPRECIATION ( 637,212.97)
55-17905 ACCUM DEPR-PLANT/JFOC ( 38,370.80)
55-17910 ACCUM DEPR-SEWER COLLECT-FSD ( 2,591,354.35)
55-17915 ACCUM DEPR-EQUIPMENT ( 35,489.48)
TOTAL ASSETS 14,441,554.57
LIABILITIES AND EQUITY
LIABILITIES
55-20210 ACCRUED A/P-AUDIT 12,600.00
55-21100 ACCRUED PTO AND BENEFITS 7,689.72
TOTAL LIABILITIES 20,289.72
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
55-29800 RETAINED EARNINGS 13,599,201.01
55-29810 RETAINED EARNINGS-UNRESTRICT ( 53,572.01)
55-29820 RETAINED EARNINGS-RESTRICTED 654,109.00
REVENUE OVER EXPENDITURES-YTD 221,526.85
BALANCE-CURRENT DATE 14,421,264.85
TOTAL FUND EQUITY 14,421,264.85
TOTAL LIABILITIES AND EQUITY 14,441,554.57
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:23
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
CHARGES FOR SERVICES
55-34-100 CUSTOMER SERVICE CHARGES 151,668.17 606,257.72 604,000.00 ( 2,257.72) 100.4
55-34-150 PENALTIES&INTEREST 66.66 3,110.10 1,000.00 ( 2,110.10) 311.0
55-34-200 PLANT INVESTMENT FEES .00 15,700.00 7,500.00 ( 8,200.00) 209.3
TOTAL CHARGES FOR SERVICES 151,734.83 625,067.82 612,500.00 ( 12,567.82) 102.1
MISCELLANEOUS REVENUE
55-36-100 INTEREST EARNINGS 392.94 4,824.62 2,000.00 ( 2,824.62) 241.2
55-36-500 JFF MANAGEMENT FEE 7,105.50 28,422.00 28,420.00 ( 2.00) 100.0
TOTAL MISCELLANEOUS REVENUE 7,498.44 33,246.62 30,420.00 ( 2,826.62) 109.3
OTHER SOURCES&TRANSFERS
55-39-999 CARRYOVER BALANCE .00 .00 2,077,233.00 2,077,233.00 .0
TOTAL OTHER SOURCES&TRANSFERS .00 .00 2,077,233.00 2,077,233.00 .0
TOTAL FUND REVENUE 159,233.27 658,314.44 2,720,153.00 2,061,838.56 24.2
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:24
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
55-40-110 SALARIES 19,418.08 162,821.91 180,000.00 17,178.09 90.5
55-40-210 HEALTH INSURANCE 2,131.94 23,994.60 30,000.00 6,005.40 80.0
55-40-220 FICA TAX 1,438.92 11,871.14 13,770.00 1,898.86 86.2
55-40-230 RETIREMENT 750.17 5,767.76 7,200.00 1,432.24 80.1
55-40-250 UNEMPLOYMENT TAX 57.64 483.20 540.00 56.80 89.5
55-40-280 TRAINING PROGRAMS .00 60.00 2,000.00 1,940.00 3.0
55-40-290 TRAVEL,MEALS AND LODGING .00 22.32 2,000.00 1,977.68 1.1
55-40-295 MEALS AND ENTERTAINMENT 12.68 47.54 500.00 452.46 9.5
55-40-310 LEGAL FEES .00 .00 5,000.00 5,000.00 .0
55-40-330 ENGINEERING FEES .00 4,093.22 20,000.00 15,906.78 20.5
55-40-360 COMPUTERS-NETWORKS AND SUPPORT 197.45 2,145.20 6,000.00 3,854.80 35.8
55-40-370 OTHER PROFESSIONAL SERVICES 12.88 3,985.76 10,000.00 6,014.24 39.9
55-40-410 BANK CHARGES .00 .00 100.00 100.00 .0
55-40-430 INSURANCE .00 3,892.00 5,500.00 1,608.00 70.8
55-40-460 SYSTEM REPAIR AND MAINT-COLLEC .00 31,899.03 50,000.00 18,100.97 63.8
55-40-490 PROFESSIONAL MEMBERSHIPS .00 5,410.00 6,000.00 590.00 90.2
55-40-500 OPERATING SUPPLIES-COLLECTIONS .00 239.04 5,000.00 4,760.96 4.8
55-40-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 5,500.00 5,500.00 .0
55-40-520 TESTING .00 259.78 1,000.00 740.22 26.0
55-40-550 POSTAGE&BILLING SUPPLIES 300.00 1,323.50 2,500.00 1,176.50 52.9
55-40-560 UTILITIES-TELEPHONE 21.24 268.49 1,500.00 1,231.51 17.9
55-40-650 WW TREATMENT CHARGES/JFOC 12,695.73 117,295.10 185,310.00 68,014.90 63.3
55-40-660 JFF CAPREPL RESERVE .00 50,783.00 .00 ( 50,783.00) .0
55-40-690 MISCELLANEOUS EXPENSE 125.00 125.00 3,000.00 2,875.00 4.2
55-40-730 CAPITAL PROJECTS .00 .00 75,000.00 75,000.00 .0
55-40-930 TRANSFER TO CERF .00 10,000.00 10,000.00 .00 100.0
TOTAL EXPENDITURES 37,161.73 436,787.59 627,420.00 190,632.41 69.6
TOTAL FUND EXPENDITURES 37,161.73 436,787.59 627,420.00 190,632.41 69.6
NET REVENUE OVER EXPENDITURES 122,071.54 221,526.85 2,092,733.00 1,871,206.15 10.6
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:25
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
PETERSEN TRUST
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
70-30-100 PETERSEN TRUST+LEVERAGE 4,408.81 4,408.81 4,409.00 .19 100.0
70-30-800 INTEREST EARNINGS .00 20.23 20.00 ( .23) 101.2
70-30-920 TRANSFER IN FROM OTHER FUNDS .00 15,337.00 15,337.00 .00 100.0
70-30-999 CARRYOVER BALANCE .00 11,582.35 11,582.00 ( .35) 100.0
TOTAL REVENUE 4,408.81 31,348.39 31,348.00 ( .39) 100.0
TOTAL FUND REVENUE 4,408.81 31,348.39 31,348.00 ( .39) 100.0
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:26
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 12 MONTHS ENDING DECEMBER 31,2012
PETERSEN TRUST
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
70-40-670 PETERSEN TRUST EXP-TRAIL .00 31,348.39 31,348.00 ( .39) 100.0
TOTAL EXPENDITURES .00 31,348.39 31,348.00 ( .39) 100.0
TOTAL FUND EXPENDITURES .00 31,348.39 31,348.00 ( .39) 100.0
NET REVENUE OVER EXPENDITURES 4,408.81 .00 .00 .00 .0
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:27
TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
GENERAL FIXED ASSETS
ASSETS
91-16100 LAND 730,630.35
91-16200 ADMINISTRATION BUILDING 208,379.39
91-16203 MAINTENANCE BUILDING 57,722.51
91-16208 HOUSE-400 DOC SUSIE AVE 54,839.27
91-16209 VISITOR CENTER 183,895.00
91-16211 BUSBARN&105 FRASER AVE HOUSE 100,000.00
91-16250 CHURCH 267,000.00
91-16306 PARKS 367,800.08
91-16311 STREET IMPROVEMENTS 3,439,840.00
91-16312 HIGHWAY 40 PATH 8,872.00
91-16490 EQUIPMENT-OTHER 872,015.00
91-16500 OFFICE EQUIPMENT 57,261.75
91-17900 ACCUMULATED DEPRECIATION ( 2,260,048.61)
TOTAL ASSETS 4,088,206.74
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
91-29800 INVESTMENT IN FIXED ASSETS 4,088,206.74
BALANCE-CURRENT DATE 4,088,206.74
TOTAL FUND EQUITY 4,088,206.74
TOTAL LIABILITIES AND EQUITY 4,088,206.74
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:28
TOWN OF FRASER
BALANCE SHEET
DECEMBER 31,2012
GENERAL LONG-TERM DEBT
ASSETS
95-18100 AMOUNT TO BE PROVIDED 3,131,161.31
TOTAL ASSETS 3,131,161.31
LIABILITIES AND EQUITY
LIABILITIES
95-25050 2002 SERIAL BONDS 360,000.00
95-25060 1998 REVENUE REFUNDING BONDS 2,035,000.00
95-25070 1998 GENERAL OBLIGATION BONDS 475,000.00
95-25200 ACCRUED COMPENSATED ABSENCES 15,677.17
95-25500 CAPITAL LEASES KOMATSU LOADER 245,484.14
TOTAL LIABILITIES 3,131,161.31
TOTAL LIABILITIES AND EQUITY 3,131,161.31
FOR ADMINISTRATION USE ONLY 100%OF THE FISCAL YEAR HAS ELAPSED 01/11/2013 12:16PM PAGE:29
C OIL OR ADO
Finance Update: 01/23/2013
Prepared: 01/16/2013
Transmitted this week are the Town's Preliminary December Financials and the November Sales
Tax report.
Financials for December are preliminary and will continue to change as we run each weeks
accounts payables "taking back" the 2012 expenses to last year. This will come to an end once
the auditors arrive the second week of February and we begin the real close of 2012—unless
there are some major expenses which need to be taken back to the appropriate year.
November sales tax collections were up—just barely—and down just barely on an adjusted basis
at this point. For the Year-to-Date we are still running 3% up! I am hoping Joes' report on
increased flows to the wastewater plant mean a good December for sales tax, which would be
icing on the cake! Currently we are only$137k below budget and $173k below my estimation for
year-end collections— last year we collected $171 k in December.
As mentioned earlier—the Audit is scheduled for the week of February 11th this year. This is a
week earlier than usual, and unfortunately not a Board Meeting week. As usual I encourage all of
the Board to contact our Auditor, Paul Backes, with any questions or concerns you might have.
Paul can be reached at McMahan and Associates: 970-845-8800, or via e-mail at:
Pau 1.backes(a)mcmahancpa.com Paul will be contacting the Mayor prior to the audit, and will
certainly make time available during their on-site visit for any Board members wanting to talk.
This is the very busy time of year for Nancy and myself as we complete all of our year end
routines, W-2's, 1099's, office change-out, and of course our soft close of the books and our
preparations for the audit.
As always please contact me with any questions or concerns you might have: 726-5491 X206 or
at nhavens(a)town.fraser.co.us.
PO Box 770.1 Frn iser.l CO 80442 office 970 726 7491 fatx 970 726 7718
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TOWN OF FRASER
COMBINED CASH INVESTMENT
NOVEMBER 30,2012
COMBINED CASH ACCOUNTS
01-10200 GENERAL CHECKING#878-000884 38,001.52
01-10220 GENERAL CO-01-0160-8001 6,638,645.73
TOTAL COMBINED CASH 6,676,647.25
01-10100 CASH ALLOCATED TO OTHER FUNDS ( 6,676,647.25)
TOTAL UNALLOCATED CASH .00
CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO GENERAL FUND 2,567,924.30
20 ALLOCATION TO CONSERVATION TRUST FUND 14,393.08
30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 520,651.66
32 ALLOCATION TO CAPITAL ASSET FUND 43,478.74
40 ALLOCATION TO DEBT SERVICE FUND 560,643.19
50 ALLOCATION TO WATER FUND 718,109.42
55 ALLOCATION TO WASTEWATER FUND 2,255,855.67
70 ALLOCATION TO PETERSEN TRUST ( 4,408.81)
TOTAL ALLOCATIONS TO OTHER FUNDS 6,676,647.25
ALLOCATION FROM COMBINED CASH FUND-01-10100 ( 6,676,647.25)
ZERO PROOF IF ALLOCATIONS BALANCE .00
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:1
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
GENERALFUND
ASSETS
10-10100 CASH-COMBINED FUND 2,567,924.30
10-11100 PROPERTY TAXES RECEIVABLE 216,520.00
10-11550 ACCTS REC-BILLINGS 74,487.56
10-12000 ALLOWANCE FOR DOUBTFUL ACCTS. ( 20,409.55)
10-12500 FORFETURES DUE TOF FROM CCOERA ( 540.60)
TOTAL ASSETS 2,837,981.71
LIABILITIES AND EQUITY
LIABILITIES
10-21710 FWT/FICA PAYABLE 8,348.81
10-21730 STATE WITHHOLDING PAYABLE 3,660.00
10-21740 UNEMPLOYMENT TAXES PAYABLE 515.30
10-21750 RETIREMENT PLAN PAYABLE 2,134.99
10-21760 HEALTH INSURANCE PAYABLE ( 15,284.66)
10-21773 DEPENDENT CARE PAYABLE ( 2,246.55)
10-21775 FLEX HEALTH PLAN PAYABLE 3,418.65
10-22210 DEFERRED TAXES 216,520.35
10-22920 SUBDIVISION IMP SECURITY DEP 18,238.20
10-22930 DRIVEWAY PERMIT SURETY 6,000.00
10-22940 PRE-ANNEXATION DEPOSIT-BPR 10,000.00
10-22950 RENTAL PROPERTY DEPOSITS HELD 750.00
TOTAL LIABILITIES 252,055.09
FUND EQUITY
10-27000 RESFUND BAL-SAVINGS 750,000.00
10-27100 RESTRICTED FUND BALANCE 223,805.00
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 1,612,121.62
BALANCE-CURRENT DATE 1,612,121.62
TOTAL FUND EQUITY 2,585,926.62
TOTAL LIABILITIES AND EQUITY 2,837,981.71
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:2
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
TAXES
10-31-100 GENERAL FUND PROPERTY TAX 763.69 215,348.20 216,500.00 1,151.80 99.5
10-31-200 SPECIFIC OWNERSHIP TAX 85.94 7,079.66 8,000.00 920.34 88.5
10-31-300 MOTOR VEHICLE TAX .00 3,326.50 4,000.00 673.50 83.2
10-31-400 TOWN SALES TAX 115,404.35 1,216,745.68 1,550,000.00 333,254.32 78.5
10-31-410 USE TAX-BUILDING MATERIALS 251.03 27,729.62 30,000.00 2,270.38 92.4
10-31-420 USE TAX-MOTOR VEHICLE SALES 4,154.91 37,211.34 25,000.00 ( 12,211.34) 148.9
10-31-430 STATE CIGARETTE TAX 449.70 3,849.60 5,000.00 1,150.40 77.0
10-31-800 FRANCHISE FEES 7,611.36 36,644.89 40,000.00 3,355.11 91.6
TOTAL TAXES 128,720.98 1,547,935.49 1,878,500.00 330,564.51 82.4
LICENSES&PERMITS
10-32-100 BUSINESS LICENSE FEES 120.00 10,820.00 9,000.00 ( 1,820.00) 120.2
10-32-110 LIQUOR LICENSE FEES 275.00 2,577.50 1,500.00 ( 1,077.50) 171.8
TOTAL LICENSES&PERMITS 395.00 13,397.50 10,500.00 ( 2,897.50) 127.6
CHARGES FOR SERVICES
10-34-100 ANNEXATION FEES .00 50.00 1,000.00 950.00 5.0
10-34-110 ZONING FEES .00 700.00 1,500.00 800.00 46.7
10-34-120 SUBDIVISION FEES .00 2,350.00 1,500.00 ( 850.00) 156.7
10-34-130 MISCELLANEOUS PLANNING FEES 80.00 2,147.00 1,000.00 ( 1,147.00) 214.7
TOTAL CHARGES FOR SERVICES 80.00 5,247.00 5,000.00 ( 247.00) 104.9
MISCELLANEOUS REVENUE
10-36-100 INTEREST EARNINGS 495.75 5,797.57 4,000.00 ( 1,797.57) 144.9
10-36-300 RENTAL INCOME 745.00 8,280.00 9,000.00 720.00 92.0
10-36-610 REIMBURSABLE-PROF SERVICES 25,712.96 83,328.04 55,000.00 ( 28,328.04) 151.5
10-36-900 MISCELLANEOUS REVENUE 552.64 42,331.74 35,000.00 ( 7,331.74) 121.0
TOTAL MISCELLANEOUS REVENUE 27,506.35 139,737.35 103,000.00 ( 36,737.35) 135.7
OTHER SOURCES&TRANSFERS
10-39-999 CARRYOVER BALANCE .00 2,139,298.83 2,055,383.00 ( 83,915.83) 104.1
TOTAL OTHER SOURCES&TRANSFERS .00 2,139,298.83 2,055,383.00 ( 83,915.83) 104.1
TOTAL FUND REVENUE 156,702.33 3,845,616.17 4,052,383.00 206,766.83 94.9
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:3
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
TOWN BOARD
10-41-110 SALARIES .00 11,960.00 26,000.00 14,040.00 46.0
10-41-220 FICA TAX .00 914.94 1,989.00 1,074.06 46.0
10-41-280 TRAINING PROGRAMS .00 1,686.69 2,000.00 313.31 84.3
10-41-290 TRAVEL,MEALS AND LODGING 75.00 783.26 3,000.00 2,216.74 26.1
10-41-295 MEALS AND ENTERTAINMENT 375.85 4,495.33 6,000.00 1,504.67 74.9
10-41-690 MISCELLANEOUS EXPENSE 669.00 1,754.93 2,500.00 745.07 70.2
10-41-860 GRANTS AND AID TO AGENCIES .00 .00 2,500.00 2,500.00 .0
10-41-861 INTERGOVERNMENTAL AGREEMENTS .00 9,000.00 25,000.00 16,000.00 36.0
10-41-862 FRASER/WINTER PARK POLICE DEPT 31,005.00 341,055.00 395,000.00 53,945.00 86.3
10-41-863 STREET LIGHTING AND SIGNALS 1,098.94 11,305.99 18,000.00 6,694.01 62.8
10-41-864 SPECIAL EVENTS .00 10,000.00 10,000.00 .00 100.0
10-41-866 WOOD STOVE REBATES .00 .00 1,000.00 1,000.00 .0
10-41-867 CHAMBER OF COMMERCE-IGA 14,144.80 87,067.63 111,615.00 24,547.37 78.0
10-41-868 WINTER SHUTTLE-IGA .00 50,000.00 52,000.00 2,000.00 96.2
10-41-870 BUSINESS DISTSTREETSCAPE 37.84 1,226.07 .00 ( 1,226.07) .0
10-41-871 BUSINESS ENHANCEMENT PROGRAMS 1,000.00 4,930.00 15,000.00 10,070.00 32.9
10-41-872 IMPROVEMENT AWARDS-BUSINESS 50.00 50.00 .00 ( 50.00) .0
TOTAL TOWN BOARD 48,456.43 536,229.84 671,604.00 135,374.16 79.8
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
ADMINISTRATION
10-45-110 SALARIES 14,823.71 186,112.23 215,250.00 29,137.77 86.5
10-45-210 HEALTH INSURANCE .00 31,441.61 45,340.00 13,898.39 69.4
10-45-220 FICA TAX 1,060.20 13,287.11 16,467.00 3,179.89 80.7
10-45-230 RETIREMENT 582.18 7,307.69 8,610.00 1,302.31 84.9
10-45-250 UNEMPLOYMENT TAX 44.46 558.36 646.00 87.64 86.4
10-45-280 TRAINING PROGRAMS 79.00 1,260.00 4,000.00 2,740.00 31.5
10-45-290 TRAVEL,MEALS AND LODGING .00 3,912.53 4,000.00 87.47 97.8
10-45-295 MEALS AND ENTERTAINMENT 32.65 1,794.40 3,000.00 1,205.60 59.8
10-45-310 LEGAL FEES 3,860.00 73,449.40 50,000.00 ( 23,449.40) 146.9
10-45-320 AUDIT FEES .00 14,900.00 18,720.00 3,820.00 79.6
10-45-330 ENGINEERING FEES 797.01 6,401.27 5,000.00 ( 1,401.27) 128.0
10-45-360 COMPUTERS-NETWORKS AND SUPPORT 2,641.88 21,871.56 35,000.00 13,128.44 62.5
10-45-370 OTHER PROFESSIONAL SERVICES 3,184.00 21,307.64 40,000.00 18,692.36 53.3
10-45-375 REIMBURSABLE PROF SERVICES 49,426.40 67,869.23 55,000.00 ( 12,869.23) 123.4
10-45-380 JANITORIAL SERVICES 620.00 7,095.09 15,000.00 7,904.91 47.3
10-45-385 TREASURER'S FEES 15.27 4,306.96 6,495.00 2,188.04 66.3
10-45-395 RECORDING FEES .00 .00 1,000.00 1,000.00 .0
10-45-410 BANK CHARGES 36.40 550.10 800.00 249.90 68.8
10-45-420 ELECTIONS .00 1,093.94 2,500.00 1,406.06 43.8
10-45-430 INSURANCE-ALL DEPARTMENTS ( 44,596.00) 38,318.85 56,000.00 17,681.15 68.4
10-45-440 ADVERTISING .00 1,897.13 1,500.00 ( 397.13) 126.5
10-45-490 PROFESSIONAL MEMBERSHIPS 20.00 6,000.31 7,000.00 999.69 85.7
10-45-500 OPERATING SUPPLIES 463.87 6,989.80 16,000.00 9,010.20 43.7
10-45-510 EQUIPMENT PURCHASE AND REPAIR 2,193.25 7,894.67 20,000.00 12,105.33 39.5
10-45-550 POSTAGE 238.05 1,570.29 3,000.00 1,429.71 52.3
10-45-560 UTILITIES-TELEPHONE 571.19 5,060.01 8,000.00 2,939.99 63.3
10-45-561 UTILITIES-NATURAL GAS 276.62 2,808.24 6,000.00 3,191.76 46.8
10-45-562 UTILITIES-ELECTRICITY 429.00 4,658.80 7,000.00 2,341.20 66.6
10-45-569 UTILITIES-TRASH REMOVAL 75.00 1,310.56 2,000.00 689.44 65.5
10-45-670 PROP MGMT-117 EISENHOWER DR 905.13 8,737.79 20,000.00 11,262.21 43.7
10-45-671 PROP MGMT-105 FRASER AVE 19.75 42.22 1,000.00 957.78 4.2
10-45-673 PROP MGMT-153 FRASER AVE 233.63 7,593.84 12,000.00 4,406.16 63.3
10-45-674 PROP MGMT-200 EISENHOWER DR 28.13 28.13 2,000.00 1,971.87 1.4
10-45-676 PROP MGMT-400 DOC SUSIE AVE 97.27 1,061.15 1,000.00 ( 61.15) 106.1
10-45-690 MISCELLANEOUS EXPENSE .00 7,620.91 8,000.00 379.09 95.3
10-45-810 LEASE/PURCHASE-PRINCIPAL .00 17,475.40 17,476.00 .60 100.0
10-45-820 LEASE/PURCHASE-INTEREST .00 20,898.36 20,899.00 .64 100.0
TOTAL ADMINISTRATION 38,158.05 604,485.58 735,703.00 131,217.42 82.2
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:5
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
PUBLIC WORKS
10-60-110 SALARIES 25,185.82 324,354.13 410,000.00 85,645.87 79.1
10-60-210 HEALTH INSURANCE .00 58,551.96 63,000.00 4,448.04 92.9
10-60-220 FICA TAX 1,821.28 23,409.27 31,365.00 7,955.73 74.6
10-60-230 RETIREMENT 786.13 9,777.68 16,400.00 6,622.32 59.6
10-60-250 UNEMPLOYMENTTAX 575.56 1,563.06 1,230.00 ( 333.06) 127.1
10-60-260 WORKERS COMP CLAIMS .00 454.75 .00 ( 454.75) .0
10-60-280 TRAINING PROGRAMS 200.00 1,141.57 2,000.00 858.43 57.1
10-60-290 TRAVEL,MEALS AND LODGING .00 100.97 2,000.00 1,899.03 5.1
10-60-295 MEALS AND ENTERTAINMENT 42.05 493.17 500.00 6.83 98.6
10-60-330 ENGINEERING FEES 7,210.00 31,575.05 20,000.00 ( 11,575.05) 157.9
10-60-360 COMPUTER NETWORK SUPPORT .00 634.13 .00 ( 634.13) .0
10-60-370 OTHER PROFESSIONAL SERVICES 1,788.50 17,331.11 2,500.00 ( 14,831.11) 693.2
10-60-480 EQUIPMENT RENTAL .00 2,195.00 5,000.00 2,805.00 43.9
10-60-490 PROFESSIONAL MEMBERSHIPS .00 100.00 500.00 400.00 20.0
10-60-500 OPERATING SUPPLIES 4,912.93 56,153.01 65,000.00 8,846.99 86.4
10-60-506 PLANTS/PLANTER SUPPLIES 43.67 13,789.11 10,000.00 ( 3,789.11) 137.9
10-60-510 EQUIPMENT PURCHASE AND REPAIR 3,249.87 22,947.25 40,000.00 17,052.75 57.4
10-60-560 UTILITIES-TELEPHONE 132.39 1,514.87 3,000.00 1,485.13 50.5
10-60-561 UTILITIES-NATURAL GAS 331.98 3,123.67 7,000.00 3,876.33 44.6
10-60-562 UTILITIES-ELECTRICITY 154.69 1,391.22 3,500.00 2,108.78 39.8
10-60-569 UTILITIES-TRASH REMOVAL 79.31 840.83 2,500.00 1,659.17 33.6
10-60-670 PROP MGMT-125 FRASER AVE 859.26 2,173.42 5,000.00 2,826.58 43.5
10-60-673 PROP MGMT-FRASER RIVER TRAIL 84.92 25,628.69 35,000.00 9,371.31 73.2
10-60-674 PROP MGMT-HWY 40 PEDESTRIAN .00 .00 5,000.00 5,000.00 .0
10-60-676 PROP MGMT-OLD SCHLHOUSE PK .00 477.81 500.00 22.19 95.6
10-60-679 PROP MGMT-SCHOOL BUS GARAGE 223.53 2,527.28 8,000.00 5,472.72 31.6
10-60-681 PROP MGMT-COZENS RANCH PARK 260.00 3,331.90 10,000.00 6,668.10 33.3
10-60-682 PROPMGMT-AMTRAK STATION .00 12.59 1,500.00 1,487.41 .8
10-60-683 PROP MGMT-PTARMIGAN OS .00 .00 1,500.00 1,500.00 .0
10-60-684 PROP MGMT-FRODO .00 .00 3,500.00 3,500.00 .0
10-60-685 MOUNTAIN MAN PARK .00 .00 1,000.00 1,000.00 .0
10-60-690 MISCELLANEOUS EXPENSE .00 122.22 5,000.00 4,877.78 2.4
10-60-725 STREET IMPROVEMENTS 5,588.49 63,649.67 150,000.00 86,350.33 42.4
TOTAL PUBLIC WORKS 53,530.38 669,365.39 911,495.00 242,129.61 73.4
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
GENERALFUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
120 ZEREX AVENUE
10-65-370 OTHER PROFESSIONAL SERVICES .00 615.00 1,500.00 885.00 41.0
10-65-380 JANITORIAL SERVICES 400.00 4,472.94 5,000.00 527.06 89.5
10-65-500 OPERATING SUPPLIES .00 .00 1,000.00 1,000.00 .0
10-65-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 5,000.00 5,000.00 .0
10-65-560 UTILITIES-TELEPHONE 41.67 450.92 1,000.00 549.08 45.1
10-65-561 UTILITIES-NATURAL GAS 89.59 1,004.39 1,200.00 195.61 83.7
10-65-562 UTILITIES-ELECTRICITY 79.55 895.13 1,000.00 104.87 89.5
10-65-665 WTHP EXPENSES .00 .00 1,000.00 1,000.00 .0
10-65-670 PROP MGMT-120 ZEREX 5.63 654.49 2,000.00 1,345.51 32.7
10-65-690 MISCELLANEOUS EXPENSE .00 25.00 5,000.00 4,975.00 .5
TOTAL 120 ZEREX AVENUE 616.44 8,117.87 23,700.00 15,582.13 34.3
TRANSFERS
10-90-920 TRANSFER TO CERF-POLICE DEPT .00 36,190.00 45,000.00 8,810.00 80.4
10-90-930 TRANSFER TO CERF-PUBLICWORKS .00 50,000.00 50,000.00 .00 100.0
10-90-935 TRANSFER TO CAF .00 75,000.00 75,000.00 .00 100.0
10-90-940 TRANSFER TO DEBT SERVICE FUND .00 247,250.00 247,250.00 .00 100.0
TOTAL TRANSFERS .00 408,440.00 417,250.00 8,810.00 97.9
FISCAL AGENT
10-95-110 SALARIES ( 40.50) 6,206.04 .00 ( 6,206.04) .0
10-95-210 HEALTH INSURANCE ( 2,785.55) .00 .00 .00 .0
10-95-220 FICA TAX ( 2.27) 442.97 .00 ( 442.97) .0
10-95-230 RETIREMENT ( 1.62) 188.24 .00 ( 188.24) .0
10-95-250 UNEMPLOYMENT TAX ( .12) 18.62 .00 ( 18.62) .0
TOTAL FISCAL AGENT ( 2,830.06) 6,855.87 .00 ( 6,855.87) .0
TOTAL FUND EXPENDITURES 137,931.24 2,233,494.55 2,759,752.00 526,257.45 80.9
NET REVENUE OVER EXPENDITURES 18,771.09 1,612,121.62 1,292,631.00 ( 319,490.62) 124.7
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:7
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
CONSERVATION TRUST FUND
ASSETS
20-10100 CASH-COMBINED FUND 14,393.08
TOTAL ASSETS 14,393.08
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 14,393.08
BALANCE-CURRENT DATE 14,393.08
TOTAL FUND EQUITY 14,393.08
TOTAL LIABILITIES AND EQUITY 14,393.08
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:8
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
20-30-100 CONS TRUST(LOTTERY)PROCEEDS .00 4,627.64 5,900.00 1,272.36 78.4
20-30-800 INTEREST EARNINGS 5.19 56.49 60.00 3.51 94.2
20-30-999 CARRYOVER BALANCE .00 25,045.95 26,723.00 1,677.05 93.7
TOTAL REVENUE 5.19 29,730.08 32,683.00 2,952.92 91.0
TOTAL FUND REVENUE 5.19 29,730.08 32,683.00 2,952.92 91.0
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:9
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
20-40-920 TRANSFER TO OTHER FUNDS .00 15,337.00 15,337.00 .00 100.0
TOTAL EXPENDITURES .00 15,337.00 15,337.00 .00 100.0
TOTAL FUND EXPENDITURES .00 15,337.00 15,337.00 .00 100.0
NET REVENUE OVER EXPENDITURES 5.19 14,393.08 17,346.00 2,952.92 83.0
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:10
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
CAPITAL EQUIP REPLACEMENT FUND
ASSETS
30-10100 CASH-COMBINED FUND 520,651.66
TOTAL ASSETS 520,651.66
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 520,651.66
BALANCE-CURRENT DATE 520,651.66
TOTAL FUND EQUITY 520,651.66
TOTAL LIABILITIES AND EQUITY 520,651.66
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:11
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
30-30-100 HWY USE TAX PROCEEDS 3,716.21 37,919.11 42,844.00 4,924.89 88.5
30-30-800 INTEREST EARNINGS 97.25 978.35 300.00 ( 678.35) 326.1
30-30-900 TRANSFER FROM G/F-POLICEDEPT .00 36,190.00 45,000.00 8,810.00 80.4
30-30-910 TRANSFER FROM G/F-PUBLICWORK .00 50,000.00 50,000.00 .00 100.0
30-30-920 TRANSFER FROM UTILITY FUNDS .00 20,000.00 20,000.00 .00 100.0
30-30-999 CARRYOVER BALANCE .00 411,752.31 408,619.00 ( 3,133.31) 100.8
TOTAL REVENUE 3,813.46 556,839.77 566,763.00 9,923.23 98.3
TOTAL FUND REVENUE 3,813.46 556,839.77 566,763.00 9,923.23 98.3
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:28AM PAGE:12
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
30-40-745 PUBLIC SAFETY FLEET PURCHASE .00 36,188.11 45,000.00 8,811.89 80.4
30-40-755 HEAVY EQUIPMENT PURCHASE .00 .00 200,000.00 200,000.00 .0
TOTAL EXPENDITURES .00 36,188.11 245,000.00 208,811.89 14.8
TOTAL FUND EXPENDITURES .00 36,188.11 245,000.00 208,811.89 14.8
NET REVENUE OVER EXPENDITURES 3,813.46 520,651.66 321,763.00 ( 198,888.66) 161.8
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:13
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
CAPITAL ASSET FUND
ASSETS
32-10100 CASH-COMBINED FUND 43,478.74
TOTAL ASSETS 43,478.74
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD 43,478.74
BALANCE-CURRENT DATE 43,478.74
TOTAL FUND EQUITY 43,478.74
TOTAL LIABILITIES AND EQUITY 43,478.74
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:14
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
CAPITAL ASSET REVENUE
32-30-800 INTEREST EARNINGS 11.67 282.19 50.00 ( 232.19) 564.4
32-30-910 TRANSFER IN FROM GENERAL FUND .00 75,000.00 75,000.00 .00 100.0
32-30-940 TRANSFER IN FROM DSF .00 175,000.00 175,000.00 .00 100.0
32-30-999 CARRYOVER FUND BALANCE .00 59,299.59 61,761.00 2,461.41 96.0
TOTAL CAPITAL ASSET REVENUE 11.67 309,581.78 311,811.00 2,229.22 99.3
TOTAL FUND REVENUE 11.67 309,581.78 311,811.00 2,229.22 99.3
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:15
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
CAPITAL ASSET EXPENDITURES
32-40-810 CAPITAL PROJ-STREETS EXISTING 18,985.66 266,103.04 275,000.00 8,896.96 96.8
TOTAL CAPITAL ASSET EXPENDITURES 18,985.66 266,103.04 275,000.00 8,896.96 96.8
TOTAL FUND EXPENDITURES 18,985.66 266,103.04 275,000.00 8,896.96 96.8
NET REVENUE OVER EXPENDITURES ( 18,973.99) 43,478.74 36,811.00 ( 6,667.74) 118.1
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:16
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
DEBT SERVICE FUND
ASSETS
40-10100 CASH-COMBINED FUND 560,643.19
40-11100 PROPERTY TAXES RECEIVABLE 80,000.00
TOTAL ASSETS 640,643.19
LIABILITIES AND EQUITY
LIABILITIES
40-22210 DEFERRED PROPERTY TAXES 80,000.00
TOTAL LIABILITIES 80,000.00
FUND EQUITY
40-27000 RESFUND BAL-1 YEARS PAYMENT 300,000.00
40-27100 RESTRICTED FUND BALANCE 204,358.00
UNAPPROPRIATED FUND BALANCE:
40-29800 FUND BALANCE-BEGINNING OF YR 29,779.88
REVENUE OVER EXPENDITURES-YTD 26,505.31
BALANCE-CURRENT DATE 56,285.19
TOTAL FUND EQUITY 560,643.19
TOTAL LIABILITIES AND EQUITY 640,643.19
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:17
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
40-30-100 PROPERTY TAX 281.73 79,444.55 80,000.00 555.45 99.3
40-30-200 SPECIFIC OWNERSHIP TAX 31.70 2,611.76 3,000.00 388.24 87.1
40-30-800 INTEREST EARNINGS 120.60 1,355.38 400.00 ( 955.38) 338.9
40-30-910 TRANSFER IN FROM GENERAL FUND .00 247,250.00 247,250.00 .00 100.0
40-30-990 TRANSFER IN FROM DSF RESERVES .00 175,000.00 175,000.00 .00 100.0
TOTAL REVENUE 434.03 505,661.69 505,650.00 ( 11.69) 100.0
TOTAL FUND REVENUE 434.03 505,661.69 505,650.00 ( 11.69) 100.0
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:18
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
40-40-385 TREASURER'S FEES GO BOND 5.63 1,588.88 2,000.00 411.12 79.4
40-40-810 BOND PRINCIPAL-02 S&U ISSUE .00 20,000.00 20,000.00 .00 100.0
40-40-811 BOND PRINCIPAL-98 GO ISSUE 40,000.00 40,000.00 40,000.00 .00 100.0
40-40-812 BOND PRINCIPAL-98 S&U ISSUE .00 155,000.00 155,000.00 .00 100.0
40-40-820 BOND INTEREST-02 S&U ISSUE 4,487.50 9,475.50 9,476.00 .50 100.0
40-40-821 BOND INTEREST-98 GO ISSUE 6,987.50 13,975.00 13,976.00 1.00 100.0
40-40-822 BOND INTEREST-98 S&U ISSUE 29,295.00 62,775.00 62,775.00 .00 100.0
40-40-850 BOND AGENT FEES 742.00 1,342.00 2,500.00 1,158.00 53.7
40-40-910 TRANSFER TO DSF RESERVES .00 .00 24,923.00 24,923.00 .0
40-40-920 TRANSFER TO OTHER FUNDS .00 175,000.00 175,000.00 .00 100.0
TOTAL EXPENDITURES 81,517.63 479,156.38 505,650.00 26,493.62 94.8
TOTAL FUND EXPENDITURES 81,517.63 479,156.38 505,650.00 26,493.62 94.8
NET REVENUE OVER EXPENDITURES ( 81,083.60) 26,505.31 .00 ( 26,505.31) .0
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:19
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
WATER FUND
ASSETS
50-10100 CASH-COMBINED FUND 718,109.42
50-10290 CASH W/TREASURER-COLLECTIONS 8,451.80
50-11500 A/R CUSTOMER SERVICE CHARGES 6,619.19
50-11550 A/R-BILLINGS 100.00
50-16100 LAND 100,000.00
50-16200 BUILDINGS 2,915,858.49
50-16203 WELLS SYSTEM 768,371.74
50-16212 WATER DISTRIBUTION/STORAGE 9,845,211.82
50-16213 WELLS 1,063,119.43
50-16400 EQUIPMENT 239,923.02
50-16500 WATER RIGHTS 19,775.86
50-17900 ACCUMULATED DEPRECIATION ( 3,120,670.67)
TOTAL ASSETS 12,564,870.10
LIABILITIES AND EQUITY
LIABILITIES
50-20775 DUE TO RENDEZVOUS-TAPS 7,700.00
50-21100 ACCRUED PTO AND BENEFITS 7,820.91
TOTAL LIABILITIES 15,520.91
FUND EQUITY
50-27000 RESFUND BAL-O&M 260,000.00
UNAPPROPRIATED FUND BALANCE:
50-29800 RETAINED EARNINGS 12,246,833.40
REVENUE OVER EXPENDITURES-YTD 42,515.79
BALANCE-CURRENT DATE 12,289,349.19
TOTAL FUND EQUITY 12,549,349.19
TOTAL LIABILITIES AND EQUITY 12,564,870.10
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:20
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
LICENSES&PERMITS
50-32-100 EXCAVATION PERMIT FEES .00 550.00 200.00 ( 350.00) 275.0
TOTAL LICENSES&PERMITS .00 550.00 200.00 ( 350.00) 275.0
CHARGES FOR SERVICES
50-34-100 CUSTOMER SERVICE CHARGES .00 463,700.25 605,000.00 141,299.75 76.6
50-34-150 PENALTIES&INTEREST ( 622.43) 7,998.76 1,000.00 ( 6,998.76) 799.9
50-34-200 PLANT INVESTMENT FEES .00 .00 8,000.00 8,000.00 .0
50-34-300 WATER METER SALES .00 2,980.00 1,000.00 ( 1,980.00) 298.0
TOTAL CHARGES FOR SERVICES ( 622.43) 474,679.01 615,000.00 140,320.99 77.2
MISCELLANEOUS REVENUE
50-36-100 INTEREST EARNINGS 141.34 1,251.86 300.00 ( 951.86) 417.3
50-36-900 MISCELLANEOUS REVENUE 225.00 2,978.00 5,000.00 2,022.00 59.6
TOTAL MISCELLANEOUS REVENUE 366.34 4,229.86 5,300.00 1,070.14 79.8
OTHER SOURCES&TRANSFERS
50-39-999 CARRYOVER BALANCE .00 .00 393,020.00 393,020.00 .0
TOTAL OTHER SOURCES&TRANSFERS .00 .00 393,020.00 393,020.00 .0
TOTAL FUND REVENUE ( 256.09) 479,458.87 1,013,520.00 534,061.13 47.3
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:21
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
50-40-110 SALARIES 11,667.76 147,352.49 170,000.00 22,647.51 86.7
50-40-210 HEALTH INSURANCE .00 26,151.85 32,000.00 5,848.15 81.7
50-40-220 FICA TAX 822.48 10,372.04 13,005.00 2,632.96 79.8
50-40-230 RETIREMENT 433.80 5,219.46 6,800.00 1,580.54 76.8
50-40-250 UNEMPLOYMENT TAX 35.05 438.83 510.00 71.17 86.1
50-40-280 TRAINING PROGRAMS .00 575.96 3,500.00 2,924.04 16.5
50-40-290 TRAVEL,MEALS AND LODGING 14.83 57.61 3,500.00 3,442.39 1.7
50-40-295 MEALS AND ENTERTAINMENT 167.57 268.63 2,000.00 1,731.37 13.4
50-40-310 LEGAL FEES 6,208.92 52,353.19 35,000.00 ( 17,353.19) 149.6
50-40-330 ENGINEERING FEES .00 1,506.50 40,000.00 38,493.50 3.8
50-40-360 COMPUTERS-NETWORKS AND SUPPORT 408.34 3,583.01 10,000.00 6,416.99 35.8
50-40-370 OTHER PROFESSIONAL SERVICES 54.70 894.28 15,000.00 14,105.72 6.0
50-40-430 INSURANCE 16,116.00 16,116.00 20,000.00 3,884.00 80.6
50-40-440 ADVERTISING 1.62 154.22 500.00 345.78 30.8
50-40-460 SYSTEM REPAIR AND MAINT-PROD 1,726.98 11,385.79 30,000.00 18,614.21 38.0
50-40-465 SYSTEM REPAIR AND MAINT-DIST 867.46 19,078.26 30,000.00 10,921.74 63.6
50-40-490 PROFESSIONAL MEMBERSHIPS .00 5,070.00 8,000.00 2,930.00 63.4
50-40-500 OPERATING SUPPLIES-PRODUCTION 1,585.54 9,216.06 30,000.00 20,783.94 30.7
50-40-505 OPERATING SUPPLIES-DISTRIB 724.12 3,076.52 25,000.00 21,923.48 12.3
50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 937.90 5,000.00 4,062.10 18.8
50-40-520 TESTING .00 1,137.79 5,000.00 3,862.21 22.8
50-40-550 POSTAGE&BILLING SUPPLIES .00 1,230.06 3,500.00 2,269.94 35.1
50-40-560 UTILITIES-TELEPHONE 229.38 2,566.91 5,500.00 2,933.09 46.7
50-40-562 UTILITIES-ELECTRICITY 2,554.79 28,137.58 45,000.00 16,862.42 62.5
50-40-670 PROP MGMT-FRASER WTP .00 .00 6,000.00 6,000.00 .0
50-40-680 PROP MGMT-MARYVALE WTP .00 549.31 6,000.00 5,450.69 9.2
50-40-685 PROP MGMT-ST.LOUIS HEADGATE .00 7,135.45 .00 ( 7,135.45) .0
50-40-690 MISCELLANEOUS EXPENSE .00 .00 2,000.00 2,000.00 .0
50-40-715 WATER RIGHTS-DIVERSION&DEV .00 7,627.88 235,000.00 227,372.12 3.3
50-40-730 CAPITAL PROJECTS 2,249.50 4,749.50 150,000.00 145,250.50 3.2
50-40-930 TRANSFER TO CERF .00 10,000.00 10,000.00 .00 100.0
50-40-970 TRANSFER TO O&M RESERVES .00 60,000.00 60,000.00 .00 100.0
TOTAL EXPENDITURES 45,868.84 436,943.08 1,007,815.00 570,871.92 43.4
TOTAL FUND EXPENDITURES 45,868.84 436,943.08 1,007,815.00 570,871.92 43.4
NET REVENUE OVER EXPENDITURES ( 46,124.93) 42,515.79 5,705.00 ( 36,810.79) 745.2
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:22
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
WASTEWATER FUND
ASSETS
55-10100 CASH-COMBINED FUND 2,255,855.67
55-10290 CASH W/TREASURER-COLLECTIONS 5,060.18
55-11500 A/R CUSTOMER SERVICE CHARGES 14,863.90
55-11900 MISCELLANEOUS RECEIVABLES ( .17)
55-15950 CAP REPL RES HELD W/JFOC 839,294.00
55-15955 O&M RESERVE HELD W/JFOC 52,364.00
55-16100 LAND 144,320.40
55-16200 SEWER TREATMENT PLANT 3,219,129.79
55-16210 METER BUILDING&IMPROVEMENTS 8,056.39
55-16220 SEWER COLLECTION SYSTEM 10,768,408.30
55-16250 CONSOLIDATED COLLECTION SYSTEM 279,069.00
55-16400 EQUIPMENT 35,489.17
55-17900 ACCUMULATED DEPRECIATION ( 637,212.97)
55-17905 ACCUM DEPR-PLANT/JFOC ( 38,370.80)
55-17910 ACCUM DEPR-SEWER COLLECT-FSD ( 2,591,354.35)
55-17915 ACCUM DEPR-EQUIPMENT ( 35,489.48)
TOTAL ASSETS 14,319,483.03
LIABILITIES AND EQUITY
LIABILITIES
55-20210 ACCRUED A/P-AUDIT 12,600.00
55-21100 ACCRUED PTO AND BENEFITS 7,689.72
TOTAL LIABILITIES 20,289.72
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
55-29800 RETAINED EARNINGS 13,599,201.01
55-29810 RETAINED EARNINGS-UNRESTRICT ( 53,572.01)
55-29820 RETAINED EARNINGS-RESTRICTED 654,109.00
REVENUE OVER EXPENDITURES-YTD 99,455.31
BALANCE-CURRENT DATE 14,299,193.31
TOTAL FUND EQUITY 14,299,193.31
TOTAL LIABILITIES AND EQUITY 14,319,483.03
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:23
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
CHARGES FOR SERVICES
55-34-100 CUSTOMER SERVICE CHARGES .00 454,589.55 604,000.00 149,410.45 75.3
55-34-150 PENALTIES&INTEREST ( 613.22) 3,043.44 1,000.00 ( 2,043.44) 304.3
55-34-200 PLANT INVESTMENT FEES .00 15,700.00 7,500.00 ( 8,200.00) 209.3
TOTAL CHARGES FOR SERVICES ( 613.22) 473,332.99 612,500.00 139,167.01 77.3
MISCELLANEOUS REVENUE
55-36-100 INTEREST EARNINGS 429.21 4,431.68 2,000.00 ( 2,431.68) 221.6
55-36-500 JFF MANAGEMENT FEE .00 21,316.50 28,420.00 7,103.50 75.0
TOTAL MISCELLANEOUS REVENUE 429.21 25,748.18 30,420.00 4,671.82 84.6
OTHER SOURCES&TRANSFERS
55-39-999 CARRYOVER BALANCE .00 .00 2,077,233.00 2,077,233.00 .0
TOTAL OTHER SOURCES&TRANSFERS .00 .00 2,077,233.00 2,077,233.00 .0
TOTAL FUND REVENUE ( 184.01) 499,081.17 2,720,153.00 2,221,071.83 18.4
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:24
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
55-40-110 SALARIES 12,011.51 143,403.83 180,000.00 36,596.17 79.7
55-40-210 HEALTH INSURANCE .00 21,862.66 30,000.00 8,137.34 72.9
55-40-220 FICA TAX 872.89 10,432.22 13,770.00 3,337.78 75.8
55-40-230 RETIREMENT 443.26 5,017.59 7,200.00 2,182.41 69.7
55-40-250 UNEMPLOYMENT TAX 35.99 425.56 540.00 114.44 78.8
55-40-280 TRAINING PROGRAMS 60.00 60.00 2,000.00 1,940.00 3.0
55-40-290 TRAVEL,MEALS AND LODGING .00 22.32 2,000.00 1,977.68 1.1
55-40-295 MEALS AND ENTERTAINMENT .00 34.86 500.00 465.14 7.0
55-40-310 LEGAL FEES .00 .00 5,000.00 5,000.00 .0
55-40-330 ENGINEERING FEES 4,093.22 4,093.22 20,000.00 15,906.78 20.5
55-40-360 COMPUTERS-NETWORKS AND SUPPORT 394.89 1,947.75 6,000.00 4,052.25 32.5
55-40-370 OTHER PROFESSIONAL SERVICES 54.78 3,972.88 10,000.00 6,027.12 39.7
55-40-410 BANK CHARGES .00 .00 100.00 100.00 .0
55-40-430 INSURANCE 3,892.00 3,892.00 5,500.00 1,608.00 70.8
55-40-460 SYSTEM REPAIR AND MAINT-COLLEC .00 31,899.03 50,000.00 18,100.97 63.8
55-40-490 PROFESSIONAL MEMBERSHIPS .00 5,410.00 6,000.00 590.00 90.2
55-40-500 OPERATING SUPPLIES-COLLECTIONS .00 239.04 5,000.00 4,760.96 4.8
55-40-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 5,500.00 5,500.00 .0
55-40-520 TESTING .00 259.78 1,000.00 740.22 26.0
55-40-550 POSTAGE&BILLING SUPPLIES .00 1,023.50 2,500.00 1,476.50 40.9
55-40-560 UTILITIES-TELEPHONE 22.44 247.25 1,500.00 1,252.75 16.5
55-40-650 WW TREATMENT CHARGES/JFOC 11,863.72 104,599.37 185,310.00 80,710.63 56.5
55-40-660 JFF CAPREPL RESERVE .00 50,783.00 .00 ( 50,783.00) .0
55-40-690 MISCELLANEOUS EXPENSE .00 .00 3,000.00 3,000.00 .0
55-40-730 CAPITAL PROJECTS .00 .00 75,000.00 75,000.00 .0
55-40-930 TRANSFER TO CERF .00 10,000.00 10,000.00 .00 100.0
TOTAL EXPENDITURES 33,744.70 399,625.86 627,420.00 227,794.14 63.7
TOTAL FUND EXPENDITURES 33,744.70 399,625.86 627,420.00 227,794.14 63.7
NET REVENUE OVER EXPENDITURES ( 33,928.71) 99,455.31 2,092,733.00 1,993,277.69 4.8
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:25
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
PETERSEN TRUST
ASSETS
70-10100 CASH-COMBINED FUND ( 4,408.81)
TOTAL ASSETS ( 4,408.81)
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES-YTD ( 4,408.81)
BALANCE-CURRENT DATE ( 4,408.81)
TOTAL FUND EQUITY ( 4,408.81)
TOTAL LIABILITIES AND EQUITY ( 4,408.81)
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:26
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
PETERSEN TRUST
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
70-30-100 PETERSEN TRUST+LEVERAGE .00 .00 4,409.00 4,409.00 .0
70-30-800 INTEREST EARNINGS .00 20.23 20.00 ( .23) 101.2
70-30-920 TRANSFER IN FROM OTHER FUNDS .00 15,337.00 15,337.00 .00 100.0
70-30-999 CARRYOVER BALANCE .00 11,582.35 11,582.00 ( .35) 100.0
TOTAL REVENUE .00 26,939.58 31,348.00 4,408.42 85.9
TOTAL FUND REVENUE .00 26,939.58 31,348.00 4,408.42 85.9
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:27
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30,2012
PETERSEN TRUST
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
70-40-670 PETERSEN TRUST EXP-TRAIL 1,506.39 31,348.39 31,348.00 ( .39) 100.0
TOTAL EXPENDITURES 1,506.39 31,348.39 31,348.00 ( .39) 100.0
TOTAL FUND EXPENDITURES 1,506.39 31,348.39 31,348.00 ( .39) 100.0
NET REVENUE OVER EXPENDITURES ( 1,506.39) ( 4,408.81) .00 4,408.81 .0
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:28
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
GENERAL FIXED ASSETS
ASSETS
91-16100 LAND 730,630.35
91-16200 ADMINISTRATION BUILDING 208,379.39
91-16203 MAINTENANCE BUILDING 57,722.51
91-16208 HOUSE-400 DOC SUSIE AVE 54,839.27
91-16209 VISITOR CENTER 183,895.00
91-16211 BUSBARN&105 FRASER AVE HOUSE 100,000.00
91-16250 CHURCH 267,000.00
91-16306 PARKS 367,800.08
91-16311 STREET IMPROVEMENTS 3,439,840.00
91-16312 HIGHWAY 40 PATH 8,872.00
91-16490 EQUIPMENT-OTHER 872,015.00
91-16500 OFFICE EQUIPMENT 57,261.75
91-17900 ACCUMULATED DEPRECIATION ( 2,260,048.61)
TOTAL ASSETS 4,088,206.74
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
91-29800 INVESTMENT IN FIXED ASSETS 4,088,206.74
BALANCE-CURRENT DATE 4,088,206.74
TOTAL FUND EQUITY 4,088,206.74
TOTAL LIABILITIES AND EQUITY 4,088,206.74
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:29
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30,2012
GENERAL LONG-TERM DEBT
ASSETS
95-18100 AMOUNT TO BE PROVIDED 3,131,161.31
TOTAL ASSETS 3,131,161.31
LIABILITIES AND EQUITY
LIABILITIES
95-25050 2002 SERIAL BONDS 360,000.00
95-25060 1998 REVENUE REFUNDING BONDS 2,035,000.00
95-25070 1998 GENERAL OBLIGATION BONDS 475,000.00
95-25200 ACCRUED COMPENSATED ABSENCES 15,677.17
95-25500 CAPITAL LEASES KOMATSU LOADER 245,484.14
TOTAL LIABILITIES 3,131,161.31
TOTAL LIABILITIES AND EQUITY 3,131,161.31
FOR ADMINISTRATION USE ONLY 92%OF THE FISCAL YEAR HAS ELAPSED 12/17/2012 09:29AM PAGE:30
ti
C O I L O R A D O
Planner Update for January 23rd, 2013
Planning Commission Update:
On January 16th, 2013, Fraser hosted a Planning Refresher Workshop. Although we
invited all jurisdictions in the county, we only had 2 additional people attend. Andy Hill,
Department of Local Affairs, Community Development Office and Bill Detweiler, Director
of Development Services for Castle Rock, tag-teamed the presentation. While some of
the material was probably redundant for the veteran Planning Commissioners, the
information is important and good to reiterate, especially legal and ethical issues and
how to stay of out trouble!
The PC also held their first Board of Adjustment meeting and adopted a resolution,
similar to the one that the TB adopted in December 2012, which adopted rules and
procedures for proceedings of the Board of Adjustment of the Town of Fraser.
BPR PDD:
Working with the applicant to revise the PDD and prepare for the public hearing on the
BPR annexation and zoning scheduled for February 6th, 2013.
New restaurant:
El Pacifico is now open! Go and welcome our newest business in Fraser!
HTA trail maps:
Working with WP and HTA and our GIS consultant to finalize the trail maps and design
and forward to 02 Creative for final editing.
Collaboration:
Working with Fraser and Winter Park Public Works and Planning Departments to create
a list of collaboration ideas that we might want to pursue in the future with the elected
officials blessing. This collaboration is a result of the Chamber branding exercise.
Looking to enhance the guest experience and make this a better place to live, work, play
and invest!
Trail Master Plan:
The Towns of Fraser and WP in cooperation with HTA, FVPT, WP Resort, GMBA, and
USFS are creating a trail master plan for the Fraser/Winter Park area. More information
to come.
Please contact me with questions and/or comments. ctrotter(c)-town.fraser.co.us. Thanks.
PO Box 770, ]maser,, CO 80442 oFfice 970 726 5491 f,ax 970 726 7718
NN NN w.Fraasen°car oraado.com
C O L O R A D O
PUBLIC WORKS UPDATE
(As of 01/18/2013 for 01/23 meeting)
WATER—
Emergency Power Generators/Switches: the generators were set in place on Thursday 1/17 at both
water treatment plants. The electrical contractor has completed all of the hardware and ATS
installations and are preparing for the start-up process on the 28th of January.
➢ We replaced surge suppressors at the Red zone and Green zone pump stations in the Maryvale water
system last week. These suppressors were under rated at initial installation and we are fortunate to
have not burned up any other motors or equipment (other than what was damaged at the Red zone)
over the past 11 years.
➢ Well 7 SCADA (remote controls) are to be installed sometime by the end of this month.
➢ Met with RV last week to discuss Mary's pond Operating and Maintenance agreement.
SANITARY SEWER—
STREETS—
Hauling snow from our storage areas in preparation for the next dumpage.
➢ We met with GP last week to discuss the concept of the Town performing all snow management in the
Village @ GP. It was decided by both parties that currently things are working out just fine for now and
that we will monitor this over time and should it become obvious that this approach makes sense at a
later date we can addresses it then.
➢ I'll be submitting our Highway User Tax Fund (HUTF) inventory sheet to the state next week.
GARDENER—
OTHER—
We have applied for a new, stand-alone FCC license for our two-way radio communications. This was
done so that the Town will operate on its own frequency rather than a shared frequency, as we operate
today. This license should be issued within the next 30-days.
➢ All 2-way radios have been converted or upgraded to the new narrow banding requirements set by the
FCC.
➢ Giving 120 Zerex some Iovin' by doing some clean up and making some overdue repairs to the building
and grounds.
➢ Interviews for the open Equipment Operator position took place last week. We hope to fill the position
by the end of this week.
Questions? anordina-town.fraser.co.us or 970-531-1844.
l own of IC::uITa,,;er
Il.ox ,370 Il:ra er, CO 80442 di'lice 970 726 5491 fax 970...7 26...551
www.fi'a t:,urv¢;doirado.¢;onu
• 1
Menl-"
To: Winter Park Town Council, Fraser Board of Trustees
From: Glen Trainor, Chief of Police ...'
Date: January 17,2013
Re: December,2012 Monthly Report
In December, we responded to a total of 200 calls for service, of which 118 were in Winter
Park, and 61 in Fraser. The remaining calls were other agency assists. We also issued a
total of 26 citations,of which 18 were in Winter Park, and 8 in Fraser.
For the year, we were up in total calls in both Towns. Winter Park had 957 calls which are
the most since 2010, and Fraser had 579 calls, which is the most since 2008. Fraser's calls
for service increased 17% in 2012.
"COMMITTED TO EXCELLENCE"
Fraser Building Activity 2012
C4 LO HAY7D
Total Number of Building Permits
Total for 2008 39
Total for 2009 35
Total for 2010 36
Total for 2011 45
2010 through December 36
2011 through December 45
2012 through December 49
Difference 2012 / 2011 4
Difference 2012 / 2010 13
Dollar Valuation (no hourlyfee has valuation in 2011, 12)
Total for 2008 $10,675,061
Total for 2009 $1,066,056
Total for 2010 $135,233
Total for 2011 $3,743,778
2010 through December $135,233
2011 through December $3,743,778
2012 through December $2,190,195
Difference 2012 / 2011 ($1,5530583)
Difference 2012 / 2010 $2,054,962
Building Fees
Total for 2008 $64,956
Total for 2009 $13,284
Total for 2010 $3,644
Total for 2011 $40,277
2010 through December $3,644
2011 through December $40,277
2012 through December $27,412
Difference 2012 / 2011 ($,12,865)
Difference 2012 / 2010 $23,768
New Residential Area
2012 through December 15,795 sq. ft.
New Commercial Area
2012 through December 0 sq.ft.
New Garage Area
2012 through December 4,027 sq.ft.
New Deck/Patio Area
2012 through December 1,746 sq. ft.