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HomeMy Public PortalAboutTBP 2015-03-18FRASER BOARD OF TRUSTEES MINUTES DATE: Wednesday, February 18, 2015 MEETING: Board of Trustees Regular Meeting PLACE: Fraser Town Hall Board Room PRESENT Board: Mayor Peggy Smith; Mayor Pro -Tem Philip Vandernail; Trustees; Katie Soles, Cody Clayton Taylor, Jane Mather and Eileen Waldow Staff: Town Manager Jeff Durbin; Town Clerk, Lu Berger; Public Works Director Allen Nordin; Town Planner, Catherine Trotter; Town Attorney Rod McGowan Police Chief, Glen Trainor, Assistant Town Manager Bektur Sakiev Others See attached list Mayor Smith called the meeting to order at 6:03 p.m. Regular Meeting: Roll Call 2. Approval of Agenda: Move 7c before 7 a&b and add on another Executive Session. Trustee Soles moved, and Trustee Mather seconded the motion to approve the Agenda. Motion carried: 6-0. 3. Executive Session For a conference with the Town's Attorney 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 water and sewer matters and to include Town Manager Durbin and Town Attorney McGowan. Time in: 6:08 Time Out: 7:04 Motion to enter: 1 st Soles Motion to exit: 1St- Vandernail 2nd- Vandernail 2nd- Soles Executive Session For a conference with the Town's Attorney 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 subdivision approvals and to include, Town Page 2 of 3 Manager Durbin, Town Attorney McGowan, Town Planner Trotter and Public Works Director Nordin. Time in: 7:04 Time Out: 8:05 Motion to enter: 111 Soles 2nd- Vandernail Motion to exit: 1 st- Soles 2nd- Mather 4. Consent Agenda: a) Minutes — February 4, 2015 Trustee Soles moved, and Trustee Vandernail seconded the motion to approve the consent agenda. Motion carried: 6-0. 5. Open Forum: 6. Public Hearings: 7. Discussion and Possible Action Regarding: C) East Grand School District Technology Program In 2013, Grand County tax payers disapproved a mill levy that co -funded the EGSD's initiative of setting up 21 st century learning environment for the district's students and staff. EGSD is requesting the Town of Fraser to contribute $25,000 toward the EGSD technology system replacement and upgrade project. The four -phased project is to be delivered within four years and estimated at $1 million. This project is aimed to cover improvements to the district and school site infrastructure, provision of new hardware (desktops and laptops for staff; labs, and tablets or Chromebooks for students) and software for staff and students in all buildings, and routine maintenance of systems and equipment. The Board approved a contribution of $10,000.00 towards the EGSD technology system replacement and upgrade project. Trustee Vandernail moved, and Trustee Taylor seconded the motion to approve. East Grand School District Technology Program Motion carried: 6-0. a) Resolution 2015-02-02 Authorizing a Five Year Extension for the Execution of All Final Plat Documents Pertaining to the Village at Grand Park -Filing 2 in Accordance With the Final Plat Phasing Plan, The Village at Grand Park -Filing 2 Previously, the TB approved a final plat phasing plan for The Village at Grand Park — Filing 2. The plats were to be recorded within five years from June 4, 2008 unless an extension was approved by the Town Board. Although five years from June 4, 2008 has come and gone, Staff is recommending approval of Resolution 2015-02-02 authorizing an additional five year extension for execution of all documents pertaining to the Village at Grand Park -Filing 2, in accordance with the Final Plat Phasing Plan, the Village at Grand Park -Filing 2, Reception # 2011005609 and Resolution #2015-02-03 extending Page 3 of 3 the approval of the Village at Grand Park -Filing 2, Lot 10 & Tract C, Lot 11A & Tract A and Lot 11 B & Tract B final plats. Trustee Vandernail moved, and Trustee Taylor seconded the motion to approve Resolution 2015-02-02 Authorizing a Five Year Extension for the Execution of All Final Plat Documents Pertaining to the Village at Grand Park -Filing 2 in Accordance With the Final Plat Phasing Plan, The Village at Grand Park -Filing 2. Motion carried: 6-0 b) Resolution 2015-02-03 Extending the Approval of the Village at Grand Park — Filing 2, Lot 10 & Tract C, Lot 11A And Tract A and Lot 11 B & Tract B Final Plats Previously, the TB approved a final plat phasing plan for The Village at Grand Park — Filing 2. The plats were to be recorded within five years from June 4, 2008 unless an extension was approved by the Town Board. Although five years from June 4, 2008 has come and gone, Staff is recommending approval of Resolution 2015-02-02 authorizing an additional five year extension for execution of all documents pertaining to the Village at Grand Park -Filing 2, in accordance with the Final Plat Phasing Plan, the Village at Grand Park -Filing 2, Reception # 2011005609 and Resolution #2015-02-03 extending the approval of the Village at Grand Park -Filing 2, Lot 10 & Tract C, Lot 11A & Tract A and Lot 11 B & Tract B final plats. Trustee Vandernail moved, and Trustee Soles seconded the motion to approve Resolution 2015-02-03 Extending the Approval of the Village at Grand Park — Filing 2, Lot 10 & Tract C, Lot 11A And Tract A and Lot 11 B & Tract B Final Plats. Motion carried: 6-0. 8. Other Business: Trustee Vandernail moved, and Trustee Taylor seconded the motion to adjourn. Motion carried: 6-0. Meeting adjourned at 9:05 p.m. Lu Berger, Town Clerk N• • O 0 M CD O �G 0O C � pt N CD r- N O O r -L0 a p O O 0•« Q O O ON O EEL (-5m Q„ C � C= 1 � Q = "I' M = N -I O rr -• -•N CD NtQ CD Sy NrG •' O C N ( 7 Wy a N a �. s� t�D V •-„� h� + �x� 0 . CL 0'=0 ,v� -1�a1 CDN = tea* �C `G O `C 0 (A _ -s cL CL 7C' N 'Z3 rt � ' N l�D rt O 0 N? O 0 0 ' CD a' N O '0 "� o 0 tD O G 0. 0 ti a' 'a n� OO "' y to -n O N o lD = O. y C Q � 'T1 CSD C r LA D O ry S 2) C� ,�•, W rt O 2) 0 = Q' 0 p � !i1 N-0 - n p O 00 CD 3=r M0 - CD -t CD CD n ,yr = to O FN 0 CL CA CD 0 03 M S C O y O U) CL CL= m N(Au)y v - O c N N rt O. 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'+ a$0 O at O N cn O 'aa M CCD 0, Q'a tD =a c0 MEMORANDUM OF UNDERSTANDING This MEMORANDUM OF UNDERSTANDING (the "MOU") is made and entered into this 18th day of March, 2015 in order to memorialize the terms of agreement for the Grand Roots Project between the Infinite West and The Town of Fraser, by and through its Fraser Board of Trustees (hereinafter "TOWN"). RECITALS: WHEREAS, the Fraser Town Board believes it to be in the best interests of the community to collaborate with Infinite West on the Grand Roots Project by committing resources to the project as provided by this MOU. NOW THEREFORE BE IT AGREED AS FOLLOWS: Fraser Town Staff is authorized and direct to commit resources to the Grand Roots Project, and Infinite West agrees to provide resources to the Town as follows: RIGHTS AND OBLIGATIONS OF THE PARTIES: 1. Infinite West will provide seeds, plantings, and labor to establish beds under the direction and supervision of the Town Gardener. Infinite West volunteers are not Town employees, and Infinite West assumes responsibility for any injuries or damages as may result from the associated work of their volunteers. Infinite West agrees to comply with the directions of the Town as relates to the installation or maintenance of the beds. 2. The Town will identify at least one bed that will be established for the Grand Roots Project, and will provide routine maintenance (primarily water). Infinite West will assist with routine maintenance (such as weeding and pruning). 3. The Town agrees to allow Infinite West to place interpretive/educational signage in and/or around the applicable bed(s). However, any signage must receive written approval from the Town prior to installation. If consumption directly from the beds is encouraged, the Town assumes no responsibility related to food safety. The term of this MOU is from the date of execution through December 31, 2015. The MOU may be renewed for subsequent terms upon approval by both parties. Either party may terminate the agreement without cause upon written notice. Any notice pursuant to the terms of the MOU shall be sent to: Infinite West Town of Fraser P.O. Box P.O. Box 370 , CO 80 Fraser, CO 80442 The terms outlined within this agreement have been accepted and agreed to by the following parties on this 18th day of March, 2015: TOWN OF FRASER Jeff Durbin, Town Manager ATTEST: Lu Berger, Town Clerk [S E A L] Infinite West President STATE OF COLORADO ) ss. COUNTY OF 1 Acknowledged before me on , 2015, by as (date of signing) (name of signer) for the Title (owner/president) (company) Witness my hand and official seal. My commission expires: [S E A L] 2 Notary Public MEMO TO: Mayor Smith and the Board of Trustees FROM: Jeffrey L Durbin, ICMA-CM, Town Manager DATE: February 24, 2015 SUBJECT: Economic Development As you recall, on February 24, 2015 the Fraser Board met with the Winter Park Town Council and the Chamber Board. The agenda topic was Economic Development and was facilitated by RRC, the consultant working with Grand County on the Grand Profile Project. After that discussion, all three Boards indicated an interest in further collaborative discussions regarding economic development strategies. Per your request, I've met with Winter Park and Chamber staff to develop a strategy to facilitate these efforts. Given the work RRC has already done on the Grand Profile, and the data they have already collected, we believe it would be most cost effective to work with RRC. However, we also have local experience with another firm, EPS, that has demonstrated the level of expertise we desire. We anticipate seeking proposals from both firms for consulting services, but before doing so, want to confirm that you would support this direction along with estimated expenditures in the range of $25,000. The Winter Park Town Council will be considering this same amount at their March 17th meeting. This is not a commitment at this time, we are simply hoping to confirm your support before requesting that RRC and EPS commit resources to preparing a proposal for our consideration. Recall that the Board appropriated $100,000 toward economic development in the 2015 Budget. Below is a general summary of our proposed approach. Note that each step is designed to combine work progress with policy development, we do not want the work to get too far ahead of the policy development and conversely work progress will support policy development. Note that this is only a guide to assist the consultants with developing their proposals, and will certainly be refined with their assistance. Staff believes this to be a cost effective way to address the Board's goal of developing and implementing economic development strategies. Town of Fraser PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518 www.frasercolorado.com Economic Development Planning Strategy Goal: To develop an integrated Strategic Economic Development Plan that incorporates regional and local goals and strategies Step 1: Collection & Quantification • Town and Chamber Staffs work together to; o Collect and catalog Fraser, Winter Park and regional data in one location o Identify ED efforts planned, underway or conducted in the past o Publish efforts that will continue during this process Step 2: Identification & Vision • Hire consultant(s) to work with data and efforts to; o Conduct SWOT o Identify Opportunities o Identify Challenges o Identify primary areas of focus o Identify necessary metrics for quantification Step 3: Visioning • Hire consultant(s) to; o Conduct community survey and/or focus groups to gain insight into community desires o Create regional Economic Development Vision and values Step 4: Plan Creation • Create integrated Strategic Economic Development Plan that incorporates regional and local goals and strategies; o With Towns, Chamber, and Economic Development committee/commission 0 1, 3, 5 and 7 year goals o Aligned identify efforts by area and entity; ■ Fraser ■ Winter Park ■ Unincorporated Grand County o Identified strategies for cooperative efforts and responsibilities amongst entities Town of Fraser PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518 www.frasercolorado.com Jeff Grand County, its local governments along with community stakeholders are committed to strengthening and diversifying the economic base of the county through collaborative efforts. In 2014, transportation emerged as a strongly supported area of focus by the community. This led to a county- wide transportation summit and Grand County attending a transportation systems training sponsored by Sonoran Institute. An outcome of these two efforts is an interest to pursue a county -wide transit system by the Board of Commissioners. This interest is backed by funding for a Strategic Transportation Feasibility & Development Plan. In addition, this is being moved forward now to ensure coordination with the transit planning being done by Winter Park. The main focus of this plan (a work in progress) will be to examine, but is not limited to: • demand for transit service to and from all county communities (Winter Park, Fraser, Tabernash, Granby, Grand Lake, Hot Sulphur Springs, Parshall and Kremmling). Transit services are intended to address a variety of travel purposes - work commuting, shopping, daily needs, recreation, and tourism .; • the amount, type, and configuration of a viable year round service; • the cost/benefit implications of such service; • funding required for year round county service; • service and financing plan options/alternatives. For example, plans ranging from a small, on - demand shuttle route(s) with a private operator up to a larger, fixed route, publicly -operated network. Selection of a viable, first -step county service that is adaptive and flexible based on evolving conditions, needs, opportunities and constraints. The target is a fixed route transit system in the Hwy 40/34 corridor that provides daily service to all of our communities. • ID air and rail service opportunities for getting people in and out of the county and funding for enhancing and expanding. • Incorporating county trail administration, planning, building, maintenance and funding. A component of the county's work is to have a steering/advisory committee to assist with plan development and implementation. A main reason for this is to maintain the unified, collaborative community work that has shepherded this effort to this next step in creating a year-round transit system. It is my hope that this working group remain around 10 or under. The composition of the committee would be similar to the Headwaters Trails Alliance Board consisting of all the towns, WP resort, First Transit and County -at large. A committee member needs to be able to commit for at least 6 months or until the plan is completed. Main responsibilities would be the town's interests and to The group may evolve to taking on a role with implementation and this can take shape through the plan process. Most important right now is assistance with finalizing an RFP in coordination with the communities served by the county's transportation network. I would like to request that you or an appointed Town representative be a part of this effort. There has been some thought that Catherine Ross could be your representative and also Winter Park's. She was thought of because of her participation at the Sonoran Institute. This decision is entirely up to you. Do you think you would be able to let me know by the end of this week or early next week? Also, if you would like to discuss further please give me a time that would work best for you, either in person or over the phone. I think it is exciting that our community is linking transportation to economic development. What's next, land use — transportation — economic development. Thanks and look forward to working with you! Bill Gray Senior Planner bgrav@co.grand.co.us GRAND COUNTY COMMUNITY DEVELOPMENT 308 Byers Avenue P.O. Box 239 Hot Sulphur Springs, CO 80451 970-725-3128 Town of Fraser Sales Tax Report - Actual Collections 2012 2013 $ Amt +/- % +/- 2013 2014 $ Amt +/- % +/- 2014 2015 $ Amt +/_ % Jan Feb March April May June July Aug Sept Oct Nov Dec Total Budget Amt +/- $135,024 $154,698 19,674 12.72 $154,698 $166,660 11,962 7.18 $166,660 $158,549 -8,111 -5.12 $144,032 $148,979 4,946 3.32 $148,979 $146,266 -2,713 -1.85 $146,266 $0 -146,266 #DIV/0! $150,273 $171,102 20,829 12.17 $171,102 $177,000 5,898 3.33 $177,000 $0 -177,000 #DIV/0! $118,196 $109,023 -9,173 -8.41 $109,023 $114,311 5,287 4.63 $114,311 $0 -114,311 #DIV/0! $84,564 $87,347 2,783 3.19 $87,347 $81,854 -5,493 -6.71 $81,854 $0 -81,854 #DIV/0! $131,3591 $119,942 -11,417 -9.52 1 $119,942 $121,906 1,964 1.61 $121,906 $0 -121,906 #DIV/0! $209,054 $220,039 10,985 4.99 $220,039 $228,451 8,412 3.68 $228,451 $0 -228,451 #DIV/0! $128,839 $121,671 -7,168 -5.89 $121,671 $134,432 12,761 9.49 $134,432 $0 -134,432 #DIV/0! $115,404 $119,707 4,302 3.59 $119,707 $120,712 1,005 0.83 $120,712 $0 -120,712 #DIV/0! $88,338 $96,456 8,118 8.42 $96,456 $96,058 -397 -0.41 $96,058 $0 -96,058 #DIV/0! $106,965 $117,709 10,7441 9.13 $117,709 $110,314 -7,395 -6.70 $110,314 $0 -110,314 #DIV/0! $178,1961 $188,083 9,8871 5.26 1 $188,083 $240,384 52,301 21.76 $240,384 $0 -240,384 #DIV/0! $85,853 $99,529 13,676 13.74 $99,529 $143,416 43,887 30.60 $143,416 $0 -143,416 #DIV/0! $1,590,245 $1,654,756 64,511 4.06 $1,654,756 $1,738,348 83,592 5.05 $1,738,348 $158,549 -1,579,799 -90.88 $1,550,000 $1,600,000 50,000 3.13 $1,600,000 $1,650,000 50,000 3.03 $1,650,000 $1,595,000 -55,000 -3.45 $40,245 $54,756 $54,7561 $88,3481 1 $88,3481-$1,436,451 2.60 3.421 $1,590,245 $1,654,756 3.421 5.351 $1,654,756 $1,738,348 1 5.35 -90.06 $1,738,348 $158,5491-1,579,799 Town of Fraser Sales Tax Report - Adjusted Collections 2012 2013 $ Amt +/- %, +/- 2013 2014 $ Amt +/- %, +/- 2014 2015 $ Amt +/- %, +/- Prev Yr Jan Feb March Feb March April May June July Aug Sept Oct Nov Dec Total Budget Amt +/- $21,722 $10,012 -11,710 -116.96 $10,012 $10,364 352 3.40 $10,364 $4,537 -5,827 -128.43 $137,782 $154,926 17,144 11.07 $154,926 $162,516 7,590 4.67 $162,516 $154,012 -8,504 -5.52 $141,872 $146,589 4,717 3.22 $146,589 $152,456 5,867 3.85 $152,456 $0 -152,456 #DIV/0! $164,692 $173,553 8,861 5.11 $173,553 $172,377 -1,176 -0.68 $172,377 $0 -172,377 #DIV/0! $141,872 $146,589 4,717 3.22 $146,589 $152,456 5,867 3.85 $152,456 $0 -152,456 #DIV/0! $164,692 $173,553 8,861 5.11 $173,553 $172,377 -1,176 -0.68 $172,377 $0 -172,377 #DIV/0! $101,628 $108,934 7,306 6.71 $108,934 $110,774 1,840 1.66 $110,774 $0 -110,774 #DIV/0! $82,457 $85,539 3,082 3.60 $85,539 $84,621 -918 -1.08 $84,621 $0 -84,621 #DIV/0! $124,870 $122,603 -2,267 -1.85 $122,603 $124,151 1,548 1.25 $124,151 $0 -124,151 #DIV/0! $142,786 $148,427 5,6411 3.80 $148,427 $155,474 7,047 4.53 $155,474 $0 -155,474 #DIV/0! $190,1761 $202,817 12,6411 6.23 $202,817 $147,235 -55,582 -37.75 $147,235 $0 -147,235 #DIV/0! $114,569 $115,474 905 0.78 $115,474 $131,700 16,226 12.32 $131,700 $0 -131,700 #DIV/0! $85,853 $99,529 13,676 13.74 $99,529 $143,416 43,887 30.60 $143,416 $0 -143,416 #DIV/0! $107,022 $112,116 5,094 4.54 $112,116 $120,919 8,803 7.28 $120,919 $0 -120,919 #DIV/0! $174,816 $174,237 -579 -0.33 $174,237 $222,3451 48,108 21.64 $222,345 $0 -222,345 #DIV/0! $1,590,245 $1,654,756 64,511 4.06 $1,654,756 $1,738,348 83,592 5.05 $1,738,348 $158,5491-1,579,799 -90.88 $1,550,000 $1,600,000 50,000 3.13 $1,600,000 $1,650,000 50,000 3.03 $1,650,000 $1,595,000 -55,000 -3.45 $40,245 $54,756 2.60 3.42 $54,756 $88,348 3.42 5.35 $88,348 -$1,436,451 5.35 -90.06 TOWN OF FRASER - JOINT FACILITIES BALANCE SHEET FEBRUARY 28, 2015 JOINT FACILITIES FUND ASSETS 40-10100 CASH ALLOCATED TO OTHER FUNDS 22,538.42 40-10210 JFOC CHECKING -GMB 0318047507 93,957.67 40-10215 GMB MONEY MARKET -O&M RESERVE 31,021.12 40-11550 A/R - WPR 14,271.91 40-11560 A/R - GC#1 22,465.29 40-11570 A/R - TOF 12,434.31 TOTAL ASSETS 196,688.72 LIABILITIES AND EQUITY LIABILITIES 40-20920 JFOC O&M RESERVE 196,631.34 TOTAL LIABILITIES 196,631.34 FUND EQUITY UNAPPROPRIATED FUND BALANCE: REVENUE OVER EXPENDITURES - YTD 57.38 BALANCE - CURRENT DATE 57.38 TOTAL FUND EQUITY 57.38 TOTAL LIABILITIES AND EQUITY 196,688.72 TOWN OF FRASER - JOINT FACILITIES REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 JOINT FACILITIES FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 40-30-100 INTEREST - O&M ACCOUNTS 25.19 57.38 300.00 242.62 19.1 40-30-200 O&M REIMBURSEMENT - WPR 15,141.92 22,630.10 242,567.00 219,936.90 9.3 40-30-210 O&M REIMBURSEMENT - GC#1 23,861.57 35,661.90 386,932.00 351,270.10 9.2 40-30-220 O&M REIMBURSEMENT - TOF 13,210.02 19,742.80 209,833.00 190,090.20 9.4 40-30-999 CARRYOVER BALANCE .00 .00 196,089.00 196,089.00 .0 TOTAL REVENUE 52,238.70 78,092.18 1,035,721.00 957,628.82 7.5 TOTAL FUND REVENUE 52,238.70 78,092.18 1,035,721.00 957,628.82 7.5 TOWN OF FRASER - JOINT FACILITIES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 JOINT FACILITIES FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT PLANT EXPENDITURES 40-85-110 SALARIES 13,760.28 31,592.53 207,713.00 176,120.47 15.2 40-85-210 HEALTH INSURANCE 3,237.40 6,474.80 56,448.00 49,973.20 11.5 40-85-220 FICA TAX 972.21 2,259.22 15,890.00 13,630.78 14.2 40-85-230 RETIREMENT 548.68 1,098.16 8,309.00 7,210.84 13.2 40-85-250 UNEMPLOYMENT TAX 41.28 94.90 623.00 528.10 15.2 40-85-280 TRAINING PROGRAMS 90.00 90.00 3,000.00 2,910.00 3.0 40-85-290 TRAVEL - MEALS AND LODGING .00 .00 3,500.00 3,500.00 .0 40-85-295 MEALS - LOCAL BUSINESS .00 .00 500.00 500.00 .0 40-85-310 LEGAL FEES .00 .00 5,000.00 5,000.00 .0 40-85-320 AUDIT FEE .00 .00 4,750.00 4,750.00 .0 40-85-330 ENGINEERING FEES .00 .00 15,000.00 15,000.00 .0 40-85-350 SLUDGE REMOVAL 1,464.28 1,464.28 65,000.00 63,535.72 2.3 40-85-370 PROFESSIONAL SERVICES 267.96 535.92 10,000.00 9,464.08 5.4 40-85-375 REIMBURSABLE PROF SERVICES .00 .00 1,000.00 1,000.00 .0 40-85-410 BANK CHARGES .00 .00 100.00 100.00 .0 40-85-430 INSURANCE - PLANT .00 .00 32,000.00 32,000.00 .0 40-85-440 ADVERTISING 213.65 213.65 500.00 286.35 42.7 40-85-460 PLANT MAINTENANCE AND REPAIR 4,368.56 4,368.56 50,000.00 45,631.44 8.7 40-85-475 GROUNDS MAINTENANCE .00 .00 2,500.00 2,500.00 .0 40-85-480 EQUIPMENT RENTAL .00 .00 500.00 500.00 .0 40-85-490 PROFESSIONAL MEMBERSHIPS .00 .00 500.00 500.00 .0 40-85-500 OPERATING SUPPLIES 50.89 161.51 20,000.00 19,838.49 .8 40-85-506 OPERATING SUPPLIES - CHEMICALS 3,084.80 3,084.80 75,000.00 71,915.20 4.1 40-85-510 EQUIPMENT PURCHASE AND REPAIR 1,830.58 3,317.05 20,000.00 16,682.95 16.6 40-85-520 TESTING 5,794.38 6,348.78 65,000.00 58,651.22 9.8 40-85-525 PERMITS .00 .00 10,000.00 10,000.00 .0 40-85-560 UTILITIES - TELEPHONE 230.92 504.52 3,500.00 2,995.48 14.4 40-85-562 UTILITIES - ELECTRICITY 15,114.72 15,114.72 145,000.00 129,885.28 10.4 40-85-565 UTILITIES - NATURAL GAS 503.78 503.78 6,500.00 5,996.22 7.8 40-85-567 UTILITIES - PLANT GENERATOR .00 .00 500.00 500.00 .0 40-85-569 UTILITIES - TRASH REMOVAL 168.48 336.96 2,500.00 2,163.04 13.5 40-85-650 VEHICLE EXPENSES 470.66 470.66 7,500.00 7,029.34 6.3 40-85-690 MISCELLANEOUS EXPENSE .00 .00 1,000.00 1,000.00 .0 TOTAL PLANT EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES 52,213.51 78,034.80 839,333.00 761,298.20 9.3 52,213.51 78,034.80 839,333.00 761,298.20 9.3 25.19 57.38 196,388.00 196,330.62 .0 47-10100 CASH - COMBINED FUND 47-10220 COLOTRUST 8006 - CRR 47-10310 CB MONEY MARKET - CRR 47-10410 GMB MONEY MARKET - CRR 47-10521 CDARS - 1014540756 - CRR 47-10522 CDARS - 1014540802 - CRR 47-10523 CDARS - 1014540837 - CRR 47-10525 CDARS - 1015300856 - CRR 47-10526 CDARS - 1015300872 - CRR TOTAL ASSETS LIABILITIES AND EQUITY 47-20910 JFOC-CRRFUNDS TOTAL LIABILITIES 14RUNI my vMri UNAPPROPRIATED FUND BALANCE: REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER - JOINT FACILITIES BALANCE SHEET FEBRUARY 28, 2015 JFF - CRR/CIP FUND 22,538.42) 31,908.53 247,156.37 67,309.00 384,831.80 384,831.85 384,780.24 366,964.34 2,230,006.71 2,233,428.19 2,233,428.19 ( 3,421.48) ( 3,421.48) ( 3,421.48) 2,230,006.71 TOWN OF FRASER - JOINT FACILITIES REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 JFF - CRR/CIP FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT CRR AND CIP FUND REVENUES 47-30-100 INTEREST INCOME - CRR ACCOUNTS 47-30-800 SALE OF JFOC FIXED ASSETS 47-30-990 CRR CARRYOVER BALANCE TOTAL CRR AND CIP FUND REVENUES TOTAL FUND REVENUE 982.28 2,081.58 12,000.00 9,918.42 17.4 .00 14,215.69 .00 ( 14,215.69) .0 .00 .00 1,879,684.00 1,879,684.00 .0 982.28 16,297.27 1,891,684.00 1,875,386.73 .9 982.28 16,297.27 1,891,684.00 1,875,386.73 .9 TOWN OF FRASER - JOINT FACILITIES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 JFF - CRR/CIP FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT CAPITAL RPLMNTRESERVE PROJECTS 47-60-370 ENG, LEGAL & OTHER PROF SRVCS 47-60-730 CRR PROJECTS TOTAL CAPITAL RPLMNTRESERVE PROJEC CAPITAL IMPROVEMENT PROJECTS 47-65-730 CIP PROJECTS TOTAL CAPITAL IMPROVEMENT PROJECTS TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES 2,592.75 .00 2,592.75 .00 .00 ( 25,700.00 2,592.75) 25,700.00 .0 .0 2,592.75 2,592.75 25,700.00 23,107.25 10.1 .00 17,126.00 145, 000.00 127,874.00 11.8 .00 17,126.00 145, 000.00 127,874.00 11.8 2,592.75 19, 718.75 170, 700.00 150, 981.25 11.6 ( 1,610.47) ( 3,421.48) 1,720,984.00 1,724,405.48 ( .2) TOWN OF FRASER - JOINT FACILITIES BALANCE SHEET JANUARY 31, 2015 JOINT FACILITIES FUND ASSETS 40-10100 CASH ALLOCATED TO OTHER FUNDS 19,945.67 40-10210 JFOC CHECKING -GMB 0318047507 102,662.88 40-10215 GMB MONEY MARKET -O&M RESERVE 31,018.40 40-11550 A/R - WPR 12,492.78 40-11560 A/R - GC#1 19,661.63 40-11570 A/R - TOF 10,882.17 TOTAL ASSETS 196,663.53 LIABILITIES AND EQUITY LIABILITIES 40-20920 JFOC O&M RESERVE 196,631.34 TOTAL LIABILITIES 196,631.34 FUND EQUITY UNAPPROPRIATED FUND BALANCE: REVENUE OVER EXPENDITURES - YTD 32.19 BALANCE - CURRENT DATE 32.19 TOTAL FUND EQUITY 32.19 TOTAL LIABILITIES AND EQUITY 196,663.53 TOWN OF FRASER - JOINT FACILITIES REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 JOINT FACILITIES FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 40-30-100 INTEREST - O&M ACCOUNTS 32.19 32.19 300.00 267.81 10.7 40-30-200 O&M REIMBURSEMENT - WPR 7,488.18 7,488.18 242,567.00 235,078.82 3.1 40-30-210 O&M REIMBURSEMENT - GC#1 11,800.33 11,800.33 386,932.00 375,131.67 3.1 40-30-220 O&M REIMBURSEMENT - TOF 6,532.78 6,532.78 209,833.00 203,300.22 3.1 40-30-999 CARRYOVER BALANCE .00 .00 196,089.00 196,089.00 .0 TOTAL REVENUE 25,853.48 25,853.48 1,035,721.00 1,009,867.52 2.5 TOTAL FUND REVENUE 25,853.48 25,853.48 1,035,721.00 1,009,867.52 2.5 TOWN OF FRASER - JOINT FACILITIES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31. 2015 JOINT FACILITIES FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT PLANT EXPENDITURES 40-85-110 SALARIES 17,832.25 17,832.25 207,713.00 189,880.75 8.6 40-85-210 HEALTH INSURANCE 3,237.40 3,237.40 56,448.00 53,210.60 5.7 40-85-220 FICA TAX 1,287.01 1,287.01 15,890.00 14,602.99 8.1 40-85-230 RETIREMENT 549.48 549.48 8,309.00 7,759.52 6.6 40-85-250 UNEMPLOYMENT TAX 53.62 53.62 623.00 569.38 8.6 40-85-280 TRAINING PROGRAMS .00 .00 3,000.00 3,000.00 .0 40-85-290 TRAVEL - MEALS AND LODGING .00 .00 3,500.00 3,500.00 .0 40-85-295 MEALS - LOCAL BUSINESS .00 .00 500.00 500.00 .0 40-85-310 LEGAL FEES .00 .00 5,000.00 5,000.00 .0 40-85-320 AUDIT FEE .00 .00 4,750.00 4,750.00 .0 40-85-330 ENGINEERING FEES .00 .00 15,000.00 15,000.00 .0 40-85-350 SLUDGE REMOVAL .00 .00 65,000.00 65,000.00 .0 40-85-370 PROFESSIONAL SERVICES 267.96 267.96 10,000.00 9,732.04 2.7 40-85-375 REIMBURSABLE PROF SERVICES .00 .00 1,000.00 1,000.00 .0 40-85-410 BANK CHARGES 00 .00 100.00 100.00 .0 40-85-430 INSURANCE - PLANT .00 .00 32,000.00 32,000.00 .0 40-85-440 ADVERTISING .00 .00 500.00 500.00 .0 40-85-460 PLANT MAINTENANCE AND REPAIR .00 .00 50,000.00 50,000.00 .0 40-85-475 GROUNDS MAINTENANCE .00 .00 2,500.00 2,500.00 .0 40-85-480 EQUIPMENT RENTAL .00 .00 500.00 500.00 .0 40-85-490 PROFESSIONAL MEMBERSHIPS .00 .00 500.00 500.00 .0 40-85-500 OPERATING SUPPLIES 110.62 110.62 20,000.00 19,889.38 .6 40-85-506 OPERATING SUPPLIES - CHEMICALS .00 .00 75,000.00 75,000.00 .0 40-85-510 EQUIPMENT PURCHASE AND REPAIR 1,486.47 1,486.47 20,000.00 18,513.53 7.4 40-85-520 TESTING 554.40 554.40 65,000.00 64,445.60 .9 40-85-525 PERMITS 00 .00 10,000.00 10,000.00 .0 40-85-560 UTILITIES - TELEPHONE 273.60 273.60 3,500.00 3,226.40 7.8 40-85-562 UTILITIES - ELECTRICITY .00 .00 145,000.00 145,000.00 .0 40-85-565 UTILITIES - NATURAL GAS .00 .00 6,500.00 6,500.00 .0 40-85-567 UTILITIES - PLANT GENERATOR .00 .00 500.00 500.00 .0 40-85-569 UTILITIES - TRASH REMOVAL 168.48 168.48 2,500.00 2,331.52 6.7 40-85-650 VEHICLE EXPENSES .00 .00 7,500.00 7,500.00 .0 40-85-690 MISCELLANEOUS EXPENSE .00 .00 1,000.00 1,000.00 .0 TOTAL PLANT EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES 25,821.29 25,821.29 839,333.00 813,511.71 3.1 25,821.29 25,821.29 839,333.00 813,511.71 3.1 32.19 32.19 196,388.00 196,355.81 .0 47-10100 CASH - COMBINED FUND 47-10220 COLOTRUST 8006 - CRR 47-10310 CB MONEY MARKET - CRR 47-10410 GMB MONEY MARKET - CRR 47-10521 CDARS - 1014540756 - CRR 47-10522 CDARS - 1014540802 - CRR 47-10523 CDARS - 1014540837 - CRR 47-10525 CDARS - 1015300856 - CRR 47-10526 CDARS - 1015300872 - CRR TOTAL ASSETS LIABILITIES AND EQUITY 47-20910 JFOC-CRRFUNDS TOTAL LIABILITIES 14RUNI my vMri UNAPPROPRIATED FUND BALANCE: REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER - JOINT FACILITIES BALANCE SHEET JANUARY 31. 2015 JFF - CRR/CIP FUND 19,945.67) 31,905.46 247,061.60 67,288.35 384,625.92 384,625.97 384,574.39 366,880.02 - - IA 2,231,617.18 2,233,428.19 2,233,428.19 ( 1,811.01) ( 1,811.01) ( 1,811.01) 2,231,617.18 TOWN OF FRASER - JOINT FACILITIES REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 JFF - CRR/CIP FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT CRR AND CIP FUND REVENUES 47-30-100 INTEREST INCOME - CRR ACCOUNTS 1,099.30 1,099.30 12,000.00 10,900.70 9.2 47-30-800 SALE OF JFOC FIXED ASSETS 14,215.69 14,215.69 .00 ( 14,215.69) .0 47-30-990 CRR CARRYOVER BALANCE .00 .00 1,879,684.00 1,879,684.00 .0 TOTAL CRR AND CIP FUND REVENUES 15,314.99 15,314.99 1,891,684.00 1,876,369.01 .8 TOTAL FUND REVENUE 15,314.99 15,314.99 1,891,684.00 1,876,369.01 .8 TOWN OF FRASER - JOINT FACILITIES EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 JFF - CRR/CIP FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT CAPITAL RPLMNTRESERVE PROJECTS 47-60-730 CRR PROJECTS TOTAL CAPITAL RPLMNTRESERVE PROJEC CAPITAL IMPROVEMENT PROJECTS 47-65-730 CIP PROJECTS TOTAL CAPITAL IMPROVEMENT PROJECTS TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES .00 .00 25,700.00 25,700.00 .0 .00 .00 25,700.00 25,700.00 .0 17,126.00 17,126.00 145, 000.00 127, 874.00 11.8 17,126.00 17,126.00 145, 000.00 127, 874.00 11.8 17,126.00 17,126.00 170,700.00 153,574.00 10.0 ( 1,811.01) ( 1,811.01) 1,720,984.00 1,722,795.01 ( .1) TOWN OF FRASER COMBINED CASH INVESTMENT FEBRUARY 28, 2015 COMBINED CASH ACCOUNTS 01-10200 GENERAL CHECKING #878-000884 01-10220 GENERAL CO -01-0160-8001 TOTAL COMBINED CASH 01-10100 CASH ALLOCATED TO OTHER FUNDS TOTAL UNALLOCATED CASH CASH ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND 20 ALLOCATION TO CONSERVATION TRUST FUND 30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 32 ALLOCATION TO CAPITAL ASSET FUND 40 ALLOCATION TO DEBT SERVICE FUND 50 ALLOCATION TO WATER FUND 55 ALLOCATION TO WASTEWATER FUND TOTAL ALLOCATIONS TO OTHER FUNDS ALLOCATION FROM COMBINED CASH FUND - 01-10100 ZERO PROOF IF ALLOCATIONS BALANCE 17,359.66 8,642,549.28 8,659,908.94 ( 8,659,908.94) .00 2,869,748.84 16,496.61 469,225.98 633,846.53 554,303.09 1,167,677.43 2,948,610.46 8,659,908.94 ( 8,659,908.94) .00 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 1 10-10100 CASH - COMBINED FUND 10-10290 CASH WITH TREASURER 10-11100 PROPERTY TAXES RECEIVABLE 10-11110 SALES TAXES RECEIVABLE 10-11190 OTHER TAXES RECEIVABLE 10-11550 ACCTS REC - BILLINGS TOTAL ASSETS LIABILITIES AND EQUITY 10-20200 ACCOUNTS PAYABLE TRADE 10-20210 ACCRUED A/P - AUDIT 10-21000 ACCRUED WAGES 10-21710 FWT/FICA PAYABLE 10-21730 STATE WITHHOLDING PAYABLE 10-21740 UNEMPLOYMENT TAXES PAYABLE 10-21750 RETIREMENT PLAN PAYABLE 10-21755 457 DEFERRED COMP PAYABLE 10-21760 HEALTH INSURANCE PAYABLE 10-21773 DEPENDENT CARE PAYABLE 10-21775 FLEX HEALTH PLAN PAYABLE 10-22210 DEFERRED TAXES 10-22920 SUBDIVISION IMP SECURITY DEP 10-22930 DRIVEWAY PERMIT SURETY 10-22950 RENTAL PROPERTY DEPOSITS HELD TOTAL LIABILITIES FUND EQUITY 10-27000 RESFUND BAL - SAVINGS 10-27100 RESTRICTED FUND BALANCE UNAPPROPRIATED FUND BALANCE: 10-29800 FUND BALANCE - BEGINNING OF YR REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 GENERALFUND 2,146,144.50 ( 85,952.34) 2,869,748.84 615.82 197,206.00 240,383.73 316.97 14,876.96 6,582.02 30,045.52 11,269.29 5,187.00 721.76 2,814.76 2,399.60 2,102.17) 120.61 897.11) 197,206.35 7,825.00 17,125.00 200.00 750,000.00 221,805.00 3,325,371.75 293,374.59 3,031,997.16 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 2 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT 19,843.14 TAXES 10-31-100 GENERAL FUND PROPERTY TAX 10-31-200 SPECIFIC OWNERSHIP TAX 10-31-300 MOTOR VEHICLE TAX 10-31-400 TOWN SALES TAX 10-31-410 USE TAX - BUILDING MATERIALS 10-31-420 USE TAX - MOTOR VEHICLE SALES 10-31-430 STATE CIGARETTE TAX 10-31-800 FRANCHISE FEES 1,354,616.27 TOTAL TAXES 22.68 LICENSES & PERMITS 10-32-100 BUSINESS LICENSE FEES 10-32-110 REGULATED INDUSTRY FEES/TAXES 2,422.78 TOTAL LICENSES & PERMITS 52,577.22 INTERGOVERNMENTAL 10-33-100 GRANTS 4,000.00 TOTAL INTERGOVERNMENTAL .0 CHARGES FOR SERVICES 10-34-100 ANNEXATION FEES 10-34-110 ZONING FEES 10-34-120 SUBDIVISION FEES 10-34-130 MISCELLANEOUS PLANNING FEES 13.4 TOTAL CHARGES FOR SERVICES MISCELLANEOUS REVENUE 10-36-100 INTEREST EARNINGS 10-36-300 RENTAL INCOME 10-36-610 REIMBURSABLE - PROF SERVICES 10-36-900 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS REVENUE TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT 19,843.14 19,843.14 197,265.00 177,421.86 10.1 1,556.91 1,556.91 10,000.00 8,443.09 15.6 368.50 368.50 4,200.00 3,831.50 8.8 240,383.73 240,383.73 1,595,000.00 1,354,616.27 15.1 22.68 1,658.16 65,000.00 63,341.84 2.6 2,422.78 2,422.78 55,000.00 52,577.22 4.4 .00 .00 4,000.00 4,000.00 .0 .00 .00 50,000.00 50,000.00 .0 264,597.74 266,233.22 1,980,465.00 1,714,231.78 13.4 .00 6,186.49 20.00 6,361.49 12,750.00 25,000.00 12,730.00 18,638.51 .2 25.5 6,186.49 6,381.49 37,750.00 31,368.51 16.9 .00 .00 166,000.00 166,000.00 .0 .00 .00 166,000.00 166,000.00 .0 .00 .00 1,000.00 1,000.00 .0 .00 .00 1,500.00 1,500.00 .0 .00 .00 1,500.00 1,500.00 .0 40.00 40.00 1,000.00 960.00 4.0 40.00 40.00 5,000.00 4,960.00 .8 274.03 547.90 3,250.00 2,702.10 16.9 1,650.00 3,325.00 9,500.00 6,175.00 35.0 585.03 1,306.17 100,000.00 98,693.83 1.3 .00 20,537.90 30,000.00 9,462.10 68.5 2,509.06 25,716.97 142,750.00 117,033.03 18.0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 3 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT OTHER SOURCES & TRANSFERS 10-39-900 TRANSFERS IN FROM OTHER FUNDS 00 .00 10,000.00 10,000.00 .0 10-39-999 CARRYOVER BALANCE .00 .00 2,003,613.00 2,003,613.00 .0 TOTAL OTHER SOURCES & TRANSFERS .00 .00 2,013,613.00 2,013,613.00 .0 TOTAL FUND REVENUE 273,333.29 298,371.68 4,345,578.00 4,047,206.32 6.9 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 4 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 10-41-110 SALARIES 10-41-220 FICA TAX 10-41-280 TRAINING PROGRAMS 10-41-290 TRAVEL, MEALS AND LODGING 10-41-295 MEALS AND ENTERTAINMENT 10-41-690 MISCELLANEOUS EXPENSE 10-41-861 INTERGOVERNMENTAL AGREEMENTS 10-41-862 FRASER/W INTER PARK POLICE DEPT 10-41-863 STREET LIGHTING AND SIGNALS 10-41-864 SPECIAL EVENTS 10-41-867 CHAMBER OF COMMERCE - IGA 10-41-868 WINTER SHUTTLE - IGA 10-41-870 BUSINESS DIST STREETSCAPE 10-41-871 BUSINESS ENHANCEMENT PROGRAMS TOTAL TOWN BOARD GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT .00 .00 26,000.00 26,000.00 .0 .00 .00 1,989.00 1,989.00 .0 1,420.10 1,420.10 6,000.00 4,579.90 23.7 208.00 208.00 5,000.00 4,792.00 4.2 373.51 373.51 8,000.00 7,626.49 4.7 377.57 377.57 8,000.00 7,622.43 4.7 4,500.00 4,500.00 9,000.00 4,500.00 50.0 67,670.00 67,670.00 432,000.00 364,330.00 15.7 1,274.68 1,274.68 15,250.00 13,975.32 8.4 2,500.00 2,500.00 10,000.00 7,500.00 25.0 .00 .00 68,114.00 68,114.00 .0 10,400.00 20,800.00 80,000.00 59,200.00 26.0 .00 .00 100,000.00 100,000.00 .0 5,000.00 5,000.00 105,000.00 100,000.00 4.8 93,723.86 104,123.86 874,353.00 770,229.14 11.9 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 5 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT ADMINISTRATION 10-45-110 SALARIES 33,602.91 57,722.04 250,000.00 192,277.96 23.1 10-45-210 HEALTH INSURANCE 3,166.16 9,831.48 35,000.00 25,168.52 28.1 10-45-220 FICA TAX 2,333.13 3,949.97 19,125.00 15,175.03 20.7 10-45-230 RETIREMENT 956.08 1,845.49 10,000.00 8,154.51 18.5 10-45-250 UNEMPLOYMENT TAX 101.29 174.54 750.00 575.46 23.3 10-45-280 TRAINING PROGRAMS 2,380.00 2,605.00 4,000.00 1,395.00 65.1 10-45-290 TRAVEL, MEALS AND LODGING 1,425.13 1,425.13 5,000.00 3,574.87 28.5 10-45-295 MEALS AND ENTERTAINMENT .00 .00 3,500.00 3,500.00 .0 10-45-310 LEGAL FEES 2,332.50 2,332.50 65,000.00 62,667.50 3.6 10-45-320 AUDIT FEES .00 .00 22,672.00 22,672.00 .0 10-45-330 ENGINEERING FEES .00 .00 10,000.00 10,000.00 .0 10-45-360 COMPUTERS -NETWORKS AND SUPPORT 7,712.14 10,022.73 65,000.00 54,977.27 15.4 10-45-370 OTHER PROFESSIONAL SERVICES 420.00 420.00 90,000.00 89,580.00 .5 10-45-375 REIMBURSABLE PROF SERVICES .00 .00 100,000.00 100,000.00 .0 10-45-380 JANITORIAL SERVICES 620.00 620.00 15,300.00 14,680.00 4.1 10-45-385 TREASURER'S FEES 396.87 396.87 5,918.00 5,521.13 6.7 10-45-395 RECORDING FEES .00 .00 1,000.00 1,000.00 .0 10-45-410 BANK CHARGES 162.40 201.00 1,000.00 799.00 20.1 10-45-420 ELECTIONS .00 .00 5,000.00 5,000.00 .0 10-45-430 INSURANCE - ALL DEPARTMENTS 500.00 23,395.00 42,000.00 18,605.00 55.7 10-45-440 ADVERTISING .00 .00 2,500.00 2,500.00 .0 10-45-490 PROFESSIONAL MEMBERSHIPS 160.00 4,039.00 7,000.00 2,961.00 57.7 10-45-500 OPERATING SUPPLIES 246.74 2,339.86 12,000.00 9,660.14 19.5 10-45-510 EQUIPMENT PURCHASE AND REPAIR 124.34 294.08 15,750.00 15,455.92 1.9 10-45-550 POSTAGE 322.38 322.38 2,000.00 1,677.62 16.1 10-45-560 UTILITIES -TELEPHONE 490.85 1,124.70 6,500.00 5,375.30 17.3 10-45-561 UTILITIES - NATURAL GAS 460.86 968.06 6,000.00 5,031.94 16.1 10-45-562 UTILITIES - ELECTRICITY 602.04 602.04 7,000.00 6,397.96 8.6 10-45-569 UTILITIES - TRASH REMOVAL 100.00 150.00 2,500.00 2,350.00 6.0 10-45-670 PROP MGMT - 117 EISENHOWER DR 1,017.17 1,673.87 29,000.00 27,326.13 5.8 10-45-671 PROP MGMT - 105 FRASER AVE .00 .00 500.00 500.00 .0 10-45-673 PROP MGMT - 153 FRASER AVE 841.96 1,103.09 20,000.00 18,896.91 5.5 10-45-674 PROP MGMT - 200 EISENHOWER DR .00 .00 1,000.00 1,000.00 .0 10-45-676 PROP MGMT - 400 DOC SUSIE AVE .00 .00 500.00 500.00 .0 10-45-690 MISCELLANEOUS EXPENSE .00 .00 8,000.00 8,000.00 .0 10-45-810 LEASE/PURCHASE - PRINCIPAL 9,981.17 9,981.17 20,207.00 10,225.83 49.4 10-45-820 LEASE/PURCHASE - INTEREST 9,205.71 9,205.71 18,167.00 8,961.29 50.7 TOTAL ADMINISTRATION 79,661.83 146,745.71 908,889.00 762,143.29 16.2 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 6 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT PUBLIC WORKS 10-60-110 SALARIES 29,901.83 67,760.40 410,296.00 342,535.60 16.5 10-60-210 HEALTH INSURANCE 6,797.56 19,641.95 75,000.00 55,358.05 26.2 10-60-220 FICA TAX 2,161.74 4,876.36 31,388.00 26,511.64 15.5 10-60-230 RETIREMENT 902.98 2,084.58 16,412.00 14,327.42 12.7 10-60-250 UNEMPLOYMENTTAX 90.16 204.64 1,231.00 1,026.36 16.6 10-60-260 WORKERS COMP CLAIMS 307.39 307.39 .00 ( 307.39) .0 10-60-280 TRAINING PROGRAMS .00 180.00 2,000.00 1,820.00 9.0 10-60-290 TRAVEL, MEALS AND LODGING 27.20 27.20 2,000.00 1,972.80 1.4 10-60-295 MEALS AND ENTERTAINMENT .00 .00 750.00 750.00 .0 10-60-330 ENGINEERING FEES 456.00 456.00 45,000.00 44,544.00 1.0 10-60-360 COMPUTER NETWORK SUPPORT .00 .00 2,000.00 2,000.00 .0 10-60-370 OTHER PROFESSIONAL SERVICES 685.00 1,810.00 2,500.00 690.00 72.4 10-60480 EQUIPMENT RENTAL .00 .00 2,500.00 2,500.00 .0 10-60490 PROFESSIONAL MEMBERSHIPS 100.00 400.00 750.00 350.00 53.3 10-60-500 OPERATING SUPPLIES 12,910.65 14,827.87 75,000.00 60,172.13 19.8 10-60-506 PLANTS/PLANTER SUPPLIES .00 .00 12,000.00 12,000.00 .0 10-60-510 EQUIPMENT PURCHASE AND REPAIR 4,186.74 4,186.74 35,000.00 30,813.26 12.0 10-60-560 UTILITIES - TELEPHONE 197.97 551.44 2,700.00 2,148.56 20.4 10-60-561 UTILITIES - NATURAL GAS 719.01 1,606.00 6,000.00 4,394.00 26.8 10-60-562 UTILITIES - ELECTRICITY 163.64 163.64 3,000.00 2,836.36 5.5 10-60-569 UTILITIES - TRASH REMOVAL 104.02 104.02 2,100.00 1,995.98 5.0 10-60-670 PROP MGMT - 125 FRASER AVE 306.69 306.69 5,000.00 4,693.31 6.1 10-60-673 PROP MGMT - FRASER RIVER TRAIL .00 189.00 13,000.00 12,811.00 1.5 10-60-674 PROP MGMT - HWY 40 PEDESTRIAN .00 .00 18,000.00 18,000.00 .0 10-60-676 PROP MGMT - OLD SCHLHOUSE PK .00 .00 5,000.00 5,000.00 .0 10-60-679 PROP MGMT - SCHOOL BUS GARAGE 440.28 880.18 7,000.00 6,119.82 12.6 10-60-681 PROP MGMT - COZENS RANCH PARK .00 .00 230,000.00 230,000.00 .0 10-60-684 PROP MGMT - FRODO .00 .00 5,000.00 5,000.00 .0 10-60-685 MOUNTAIN MAN PARK .00 .00 500.00 500.00 .0 10-60-686 GORANSON STATION 33.98 1,105.14 1,500.00 394.86 73.7 10-60-690 MISCELLANEOUS EXPENSE 213.00 213.00 1,500.00 1,287.00 14.2 10-60-725 STREET IMPROVEMENTS .00 .00 285,000.00 285,000.00 .0 10-60-730 CAPITAL PROJECTS .00 .00 10,000.00 10,000.00 .0 TOTAL PUBLIC WORKS 60,705.84 121,882.24 1,309,127.00 1,187,244.76 9.3 120 ZEREX AVENUE 10-65-380 JANITORIAL SERVICES 450.00 450.00 5,610.00 5,160.00 8.0 10-65-561 UTILITIES - NATURAL GAS 118.98 263.43 1,515.00 1,251.57 17.4 10-65-562 UTILITIES - ELECTRICITY 76.74 76.74 1,010.00 933.26 7.6 10-65-670 PROP MGMT - 120 ZEREX .00 .00 5,000.00 5,000.00 .0 TOTAL 120 ZEREX AVENUE 645.72 790.17 13,135.00 12,344.83 6.0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 7 TRANSFERS 10-90-935 TRANSFER TO CAF 10-90-940 TRANSFER TO DEBT SERVICE FUND TOTALTRANSFERS 10-95-110 SALARIES 10-95-210 HEALTH INSURANCE 10-95-220 FICA TAX 10-95-230 RETIREMENT 10-95-250 UNEMPLOYMENT TAX 10-95-560 TELEPHONE TOTAL FISCAL AGENT TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT .00 .00 .00 .00 50,000.00 246,550.00 50,000.00 .0 246,550.00 .0 .00 .00 296,550.00 296,550.00 .0 ( 87.76) 6,866.88 .00 ( 6,866.88) .0 ( 53.86) 3,183.54 .00 ( 3,183.54) .0 ( 5.63) 482.89 .00 ( 482.89) .0 ( 3.48) 271.26 .00 ( 271.26) .0 ( .26) 20.47 .00 ( 20.47) .0 .00 ( 43.00) .00 43.00 .0 ( 150.99) 10,782.04 .00 ( 10,782.04) .0 234,586.26 384,324.02 3,402,054.00 3,017,729.98 11.3 38,747.03 ( 85,952.34) 943,524.00 1,029,476.34 ( 9.1) FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 8 TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 CONSERVATION TRUST FUND ASSETS 20-10100 CASH -COMBINED FUND TOTAL ASSETS LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 20-29800 FUND BALANCE- BEGINNING OF YR 16,494.97 REVENUE OVER EXPENDITURES - YTD 1.64 BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 16,496.61 16,496.61 16,496.61 16,496.61 16,496.61 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 9 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 CONSERVATION TRUST FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 20-30-100 CONS TRUST (LOTTERY) PROCEEDS .00 .00 6,500.00 6,500.00 .0 20-30-800 INTEREST EARNINGS .82 1.64 15.00 13.36 10.9 20-30-999 CARRYOVER BALANCE .00 .00 6,899.00 6,899.00 .0 TOTAL REVENUE .82 1.64 13,414.00 13,412.36 .0 TOTAL FUND REVENUE .82 1.64 13,414.00 13,412.36 .0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 10 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 CONSERVATION TRUST FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 20-40-920 TRANSFER TO OTHER FUNDS .00 .00 10,000.00 10,000.00 .0 TOTAL EXPENDITURES .00 .00 10,000.00 10,000.00 .0 TOTAL FUND EXPENDITURES .00 .00 10,000.00 10,000.00 .0 NET REVENUE OVER EXPENDITURES .82 1.64 3,414.00 3,412.36 .1 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 11 TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 CAPITAL EQUIP REPLACEMENT FUND ASSETS 30-10100 CASH -COMBINED FUND TOTAL ASSETS LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 30-29800 FUND BALANCE- BEGINNING OF YR 465,578.04 REVENUE OVER EXPENDITURES - YTD 3,647.94 BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 469,225.98 469,225.98 469,225.98 469,225.98 469,225.98 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 12 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 CAPITAL EQUIP REPLACEMENT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 30-30-100 HWY USE TAX PROCEEDS 3,561.14 3,561.14 45,039.00 41,477.86 7.9 30-30-800 INTEREST EARNINGS 43.41 86.80 300.00 213.20 28.9 30-30-920 TRANSFER FROM UTILITY FUNDS .00 .00 20,000.00 20,000.00 .0 30-30-999 CARRYOVER BALANCE .00 .00 464,835.00 464,835.00 .0 TOTAL REVENUE 3,604.55 3,647.94 530,174.00 526,526.06 .7 TOTAL FUND REVENUE 3,604.55 3,647.94 530,174.00 526,526.06 .7 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 13 EXPENDITURES 30-40-745 PUBLIC SAFETY FLEET PURCHASE 30-40-750 REGULAR FLEET PURCHASE 30-40-755 HEAVY EQUIPMENT PURCHASE 30-40-810 LEASE/PURCHASE - PRINCIPAL 30-40-820 LEASE/PURCHASE - INTEREST TOTAL EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 CAPITAL EQUIP REPLACEMENT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 00 .00 48,000.00 48,000.00 .0 .00 .00 90,000.00 90,000.00 .0 .00 .00 20,000.00 20,000.00 .0 .00 .00 42,015.00 42,015.00 .0 .00 .00 3,403.00 3,403.00 .0 .00 .00 203,418.00 203,418.00 .0 .00 .00 203,418.00 203,418.00 .0 3,604.55 3,647.94 326,756.00 323,108.06 1.1 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 14 TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 CAPITAL ASSET FUND ASSETS 32-10100 CASH -COMBINED FUND TOTAL ASSETS LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 32-29800 FUND BALANCE- BEGINNING OF YR 671,470.94 REVENUE OVER EXPENDITURES - YTD ( 37,624.41) BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 633,846.53 633,846.53 633,846.53 633,846.53 633,846.53 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 15 CAPITAL ASSET REVENUE 32-30-100 RESERVED FOR FUTURE USE 32-30-800 INTEREST EARNINGS 32-30-910 TRANSFER IN FROM GENERAL FUND 32-30-999 CARRYOVER FUND BALANCE TOTAL CAPITAL ASSET REVENUE TOTAL FUND REVENUE TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 CAPITAL ASSET FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT 00 .00 1,420, 000.00 1,420, 000.00 .0 68.81 137.58 250.00 112.42 55.0 .00 .00 50,000.00 50,000.00 .0 .00 .00 667,788.00 667,788.00 .0 68.81 137.58 2,138,038.00 2,137,900.42 .0 68.81 137.58 2,138,038.00 2,137,900.42 .0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 16 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 CAPITAL ASSET FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT CAPITAL ASSET EXPENDITURES 32-40-815 CAPITAL PROJ - STREETS NEW 37,761.99 37,761.99 2,138,038.00 2,100,276.01 1.8 TOTAL CAPITAL ASSET EXPENDITURES 37,761.99 37,761.99 2,138,038.00 2,100,276.01 1.8 TOTAL FUND EXPENDITURES 37,761.99 37,761.99 2,138,038.00 2,100,276.01 1.8 NET REVENUE OVER EXPENDITURES ( 37,693.18) ( 37,624.41) .00 37,624.41 .0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 17 ASSETS 40-10100 CASH - COMBINED FUND 40-10290 CASH WITH TREASURER 40-11100 PROPERTY TAXES RECEIVABLE TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES 40-22210 DEFERRED PROPERTY TAXES TOTAL LIABILITIES ter, — 40-27000 RESFUND BAL-1 YEARS PAYMENT 40-27100 RESTRICTED FUND BALANCE UNAPPROPRIATED FUND BALANCE: 40-29800 FUND BALANCE - BEGINNING OF YR REVENUE OVER EXPENDITURES - YTD BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 DEBT SERVICE FUND 554,303.09 251.52 80,000.00 80,000.00 300,000.00 214,397.80 31, 543.04 8,613.77 40,156.81 554,554.61 634,554.61 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 18 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 DEBT SERVICE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 40-30-100 PROPERTYTAX 8,040.42 8,040.42 80,000.00 71,959.58 10.1 40-30-200 SPECIFIC OWNERSHIP TAX 635.89 635.89 3,000.00 2,364.11 21.2 40-30-800 INTEREST EARNINGS 49.15 98.27 250.00 151.73 39.3 40-30-910 TRANSFER IN FROM GENERAL FUND .00 .00 246,550.00 246,550.00 .0 TOTAL REVENUE 8,725.46 8,774.58 329,800.00 321,025.42 2.7 TOTAL FUND REVENUE 8,725.46 8,774.58 329,800.00 321,025.42 2.7 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 19 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 DEBT SERVICE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 40-40-385 TREASURER'S FEES GO BOND 160.81 160.81 2,000.00 1,839.19 8.0 40-40-810 BOND PRINCIPAL - 02 S&U ISSUE .00 .00 25,000.00 25,000.00 .0 40-40-811 BOND PRINCIPAL - 98 GO ISSUE .00 .00 45,000.00 45,000.00 .0 40-40-812 BOND PRINCIPAL - 98 S&U ISSUE .00 .00 180,000.00 180,000.00 .0 40-40-820 BOND INTEREST - 02 S&U ISSUE .00 .00 5,638.00 5,638.00 .0 40-40-821 BOND INTEREST - 98 GO ISSUE .00 .00 7,526.00 7,526.00 .0 40-40-822 BOND INTEREST - 98 S&U ISSUE .00 .00 35,910.00 35,910.00 .0 40-40-850 BOND AGENT FEES .00 .00 3,000.00 3,000.00 .0 40-40-910 TRANSFER TO DSF RESERVES .00 .00 25,726.00 25,726.00 .0 TOTAL EXPENDITURES 160.81 160.81 329,800.00 329,639.19 .1 TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES 160.81 8,564.65 160.81 329,800.00 329,639.19 .1 8,613.77 .00 ( 8,613.77) .0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 20 50-10100 CASH - COMBINED FUND 50-10290 CASH W/TREASURER - COLLECTIONS 50-11500 A/R CUSTOMER SERVICE CHARGES 50-11550 A/R - BILLINGS 50-16100 LAND 50-16200 BUILDINGS 50-16203 WELLS SYSTEM 50-16212 WATER DISTRIBUTION/STORAGE 50-16213 WELLS 50-16400 EQUIPMENT 50-16500 WATER RIGHTS 50-17900 ACCUMULATED DEPRECIATION 50-17901 ACCUMULATED DEPR - BLDGS& IMPR 50-17902 ACCUMULATED DEPR - SYSTEM&IMPR TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES 50-21100 ACCRUED PTO AND BENEFITS 50-22910 ROAD CUT SURITY FEES TOTAL LIABILITIES 50-27000 RESERVED FUND BALANCE UNAPPROPRIATED FUND BALANCE: 50-29800 RETAINED EARNINGS REVENUE OVER EXPENDITURES - YTD BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 WATER FUND 11,561,335.01 1,167, 677.43 6,781.12 ( 1,522.14) 133.00 100,000.00 2,946,174.49 768, 371.74 9,845,211.82 1, 076, 740.43 353,994.02 19, 775.86 ( 3,568,312.67) ( 145,747.00) 11,967,744.10 4,746.10 11,400.00 16,146.10 460,000.00 11,491, 598.00 11,951,598.00 11,967,744.10 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 21 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT LICENSES & PERMITS 50-32-100 EXCAVATION PERMIT FEES TOTAL LICENSES & PERMITS CHARGES FOR SERVICES 50-34-100 CUSTOMER SERVICE CHARGES 50-34-150 PENALTIES & INTEREST 50-34-200 PLANT INVESTMENT FEES 50-34-300 WATER METER SALES TOTAL CHARGES FOR SERVICES MISCELLANEOUS REVENUE 50-36-100 INTEREST EARNINGS 50-36-900 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS REVENUE OTHER SOURCES & TRANSFERS 50-39-200 GRANTS AND AID FROM AGENCIES 50-39-910 TRANSFERS IN 50-39-999 CARRYOVER BALANCE TOTAL OTHER SOURCES & TRANSFERS TOTAL FUND REVENUE .00 .00 275.00 275.00 .0 .00 .00 275.00 275.00 .0 .00 .00 760,040.00 760,040.00 .0 ( 745.59) 457.16 1,000.00 542.84 45.7 .00 .00 15,400.00 15,400.00 .0 .00 .00 2,000.00 2,000.00 .0 ( 745.59) 457.16 778,440.00 777,982.84 .1 109.76 75.00 219.46 346.00 800.00 2,500.00 580.54 2,154.00 27.4 13.8 184.76 565.46 3,300.00 2,734.54 17.1 .00 .00 25,000.00 25,000.00 .0 .00 .00 50,000.00 50,000.00 .0 .00 .00 720,401.00 720,401.00 .0 .00 .00 795,401.00 795,401.00 .0 ( 560.83) 1,022.62 1,577,416.00 1,576,393.38 .1 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 22 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 50-40-110 SALARIES 19,663.02 36,995.92 185,000.00 148,004.08 20.0 50-40-210 HEALTH INSURANCE 1,941.78 6,322.49 26,000.00 19,677.51 24.3 50-40-220 FICA TAX 1,465.90 2,746.73 14,153.00 11,406.27 19.4 50-40-230 RETIREMENT 550.16 1,091.74 6,500.00 5,408.26 16.8 50-40-250 UNEMPLOYMENT TAX 59.27 111.78 555.00 443.22 20.1 50-40-280 TRAINING PROGRAMS .00 .00 3,000.00 3,000.00 .0 50-40-290 TRAVEL, MEALS AND LODGING .00 .00 3,000.00 3,000.00 .0 50-40-295 MEALS AND ENTERTAINMENT .00 .00 2,000.00 2,000.00 .0 50-40-310 LEGAL FEES 7,060.00 7,060.00 75,000.00 67,940.00 9.4 50-40-330 ENGINEERING FEES 494.00 494.00 10,000.00 9,506.00 4.9 50-40-360 COMPUTERS -NETWORKS AND SUPPORT 200.00 400.00 6,000.00 5,600.00 6.7 50-40-370 OTHER PROFESSIONAL SERVICES 9.29 9.29 5,000.00 4,990.71 .2 50-40430 INSURANCE .00 .00 20,000.00 20,000.00 .0 50-40440 ADVERTISING .00 .00 500.00 500.00 .0 50-40-460 SYSTEM REPAIR AND MAINT - PROD 921.83 1,501.80 75,000.00 73,498.20 2.0 50-40-465 SYSTEM REPAIR AND MAINT - DIST 600.00 750.00 70,000.00 69,250.00 1.1 50-40490 PROFESSIONAL MEMBERSHIPS .00 1,335.00 8,000.00 6,665.00 16.7 50-40-500 OPERATING SUPPLIES -PRODUCTION 91.00 91.00 35,000.00 34,909.00 .3 50-40-505 OPERATING SUPPLIES-DISTRIB 402.18 402.18 25,000.00 24,597.82 1.6 50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 10,000.00 10,000.00 .0 50-40-520 TESTING 105.00 105.00 10,000.00 9,895.00 1.1 50-40-550 POSTAGE & BILLING SUPPLIES 200.00 200.00 2,500.00 2,300.00 8.0 50-40-560 UTILITIES - TELEPHONE 322.84 733.10 3,500.00 2,766.90 21.0 50-40-562 UTILITIES - ELECTRICITY 3,315.34 3,315.34 55,000.00 51,684.66 6.0 50-40-670 PROP MGMT - FRASER WTP 1,032.76 1,032.76 3,000.00 1,967.24 34.4 50-40-680 PROP MGMT - MARYVALE WTP .00 .00 3,000.00 3,000.00 .0 50-40-690 MISCELLANEOUS EXPENSE .00 .00 2,000.00 2,000.00 .0 50-40-715 WATER RIGHTS - DIVERSION & DEV .00 .00 15,000.00 15,000.00 .0 50-40-730 CAPITAL PROJECTS .00 .00 204,000.00 204,000.00 .0 50-40-760 FRASER FIRMING - CAPPROJ 6,061.50 6,061.50 680,000.00 673,938.50 .9 50-40-930 TRANSFER TO CERF .00 .00 10,000.00 10,000.00 .0 TOTAL EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES 44,495.87 70,759.63 1,567,708.00 1,496,948.37 4.5 44,495.87 70,759.63 1,567,708.00 1,496,948.37 4.5 ( 45,056.70) ( 69,737.01) 9,708.00 79,445.01 (718.4) FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 23 55-10100 CASH - COMBINED FUND 55-10290 CASH W/TREASURER - COLLECTIONS 55-11500 A/R CUSTOMER SERVICE CHARGES 55-15950 CAP REPL RES HELD W/JFOC 55-15955 O&M RESERVE HELD W/JFOC 55-16100 LAND 55-16200 SEWER TREATMENT PLANT 55-16210 METER BUILDING & IMPROVEMENTS 55-16220 SEWER COLLECTION SYSTEM 55-16250 CONSOLIDATED COLLECTION SYSTEM 55-16400 EQUIPMENT 55-17900 ACCUMULATED DEPRECIATION 55-17905 ACCUM DEPR - PLANT/JFOC 55-17910 ACCUMDEPR - SEWER COLLECT-FSD 55-17915 ACCUM DEPR-EQUIPMENT TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES 55-20210 ACCRUED A/P -AUDIT 55-21100 ACCRUED PTO AND BENEFITS TOTAL LIABILITIES FUND EQUITY UNAPPROPRIATED FUND BALANCE: 55-29800 RETAINED EARNINGS 55-29820 RETAINED EARNINGS- RESTRICTED REVENUE OVER EXPENDITURES - YTD BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 WASTEWATER FUND 13,060,575.59 807,850.23 2,948,610.46 5,722.58 5,844.40 760,929.23 46,920.69 144,320.40 3,308,298.56 8,056.39 10,816,277.19 279,069.00 98,106.17 ( 884,726.42) ( 48,836.52) ( 3,629,247.72) ( 42,697.20) 4,349.39 4,769.34 9,118.73 13,816,647.21 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 24 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 WASTEWATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT CHARGES FOR SERVICES 55-34-100 CUSTOMER SERVICE CHARGES 55-34-150 PENALTIES & INTEREST 55-34-200 PLANT INVESTMENT FEES 550.29 TOTAL CHARGES FOR SERVICES 31,449.71 MISCELLANEOUS REVENUE 55-36-100 INTEREST EARNINGS 55-36-500 JFF MANAGEMENT FEE 3,653,401.00 TOTAL MISCELLANEOUS REVENUE OTHER SOURCES & TRANSFERS 55-39-999 CARRYOVER BALANCE TOTAL OTHER SOURCES & TRANSFERS TOTAL FUND REVENUE .00 .00 637,184.00 637,184.00 .0 ( 744.63) 469.56 1,000.00 530.44 47.0 .00 .00 15, 000.00 15, 000.00 .0 ( 744.63) 469.56 653,184.00 652,714.44 .1 275.22 .00 550.29 .00 3,000.00 29,000.00 2,449.71 29,000.00 18.3 .0 275.22 550.29 32,000.00 31,449.71 1.7 .00 .00 2,968,217.00 2,968,217.00 .0 .00 .00 2,968,217.00 2,968,217.00 .0 ( 469.41) 1,019.85 3,653,401.00 3,652,381.15 .0 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 25 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING FEBRUARY 28, 2015 55-40-110 SALARIES 55-40-210 HEALTH INSURANCE 55-40-220 FICA TAX 55-40-230 RETIREMENT 55-40-250 UNEMPLOYMENT TAX 55-40-280 TRAINING PROGRAMS 55-40-290 TRAVEL, MEALS AND LODGING 55-40-295 MEALS AND ENTERTAINMENT 55-40-310 LEGAL FEES 55-40-330 ENGINEERING FEES 55-40-360 COMPUTERS -NETWORKS AND SUPPORT 55-40-370 OTHER PROFESSIONAL SERVICES 55-40-410 BANK CHARGES 55-40-430 INSURANCE 55-40-440 ADVERTISING 55-40-460 SYSTEM REPAIR AND MAINT-COLLEC 55-40490 PROFESSIONAL MEMBERSHIPS 55-40-500 OPERATING SUPPLIES -COLLECTIONS 55-40-510 EQUIPMENT PURCHASE AND REPAIR 55-40-520 TESTING 55-40-550 POSTAGE & BILLING SUPPLIES 55-40-560 UTILITIES - TELEPHONE 55-40-650 WW TREATMENT CHARGES/JFOC 55-40-690 MISCELLANEOUS EXPENSE 55-40-730 CAPITAL PROJECTS 55-40-930 TRANSFER TO CERF TOTAL EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES WASTEWATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 20,549.00 38,205.88 195,000.00 156,794.12 19.6 1,968.57 6,409.36 28,000.00 21,590.64 22.9 1,534.05 2,839.95 14,918.00 12,078.05 19.0 572.34 1,149.20 7,000.00 5,850.80 16.4 61.89 115.43 585.00 469.57 19.7 .00 .00 2,500.00 2,500.00 .0 .00 .00 2,500.00 2,500.00 .0 28.26 28.26 1,000.00 971.74 2.8 .00 .00 15, 000.00 15, 000.00 .0 528.00 528.00 10,000.00 9,472.00 5.3 200.00 400.00 6,000.00 5,600.00 6.7 9.30 9.30 10,000.00 9,990.70 .1 .00 .00 100.00 100.00 .0 .00 .00 6,500.00 6,500.00 .0 .00 .00 500.00 500.00 .0 .00 .00 130,000.00 130, 000.00 .0 .00 55.00 6,000.00 5,945.00 .9 200.00 200.00 5,000.00 4,800.00 4.0 .00 .00 5,000.00 5,000.00 .0 .00 .00 1,000.00 1,000.00 .0 .00 .00 3,000.00 3,000.00 .0 113.39 318.93 500.00 181.07 63.8 11,657.88 11,657.88 209,833.00 198,175.12 5.6 .00 .00 3,000.00 3,000.00 .0 .00 .00 370,000.00 370,000.00 .0 .00 .00 10, 000.00 10, 000.00 .0 37,422.68 61,917.19 1,042,936.00 981,018.81 5.9 37,422.68 61,917.19 1,042,936.00 981,018.81 5.9 ( 37,892.09) ( 60,897.34) 2,610,465.00 2,671,362.34 ( 2.3) FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 26 TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 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 LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 91-29800 INVESTMENT IN FIXED ASSETS 4,088,206.74 BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 4,088,206.74 4,088,206.74 4,088,206.74 4,088,206.74 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 27 ASSETS 95-18100 AMOUNT TO BE PROVIDED TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES TOWN OF FRASER BALANCE SHEET FEBRUARY 28, 2015 GENERAL LONG-TERM DEBT 3,131,161.31 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 TOTAL LIABILITIES AND EQUITY 3,131,161.31 3,131,161.31 3,131,161.31 FOR ADMINISTRATION USE ONLY 16 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:14PM PAGE: 28 TOWN OF FRASER COMBINED CASH INVESTMENT JANUARY 31. 2015 COMBINED CASH ACCOUNTS 01-10200 GENERAL CHECKING #878-000884 01-10220 GENERAL CO -01-0160-8001 TOTAL COMBINED CASH 01-10100 CASH ALLOCATED TO OTHER FUNDS TOTAL UNALLOCATED CASH CASH ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND 20 ALLOCATION TO CONSERVATION TRUST FUND 30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 32 ALLOCATION TO CAPITAL ASSET FUND 40 ALLOCATION TO DEBT SERVICE FUND 50 ALLOCATION TO WATER FUND 55 ALLOCATION TO WASTEWATER FUND TOTAL ALLOCATIONS TO OTHER FUNDS ALLOCATION FROM COMBINED CASH FUND - 01-10100 ZERO PROOF IF ALLOCATIONS BALANCE 334,803.54 8,367,898.11 8,702,701.65 ( 8,702,701.65) .00 2,853,218.27 16,495.79 465,621.43 671,539.71 545,738.44 1,186,247.50 2,963,840.51 8,702,701.65 ( 8,702,701.65) .00 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 1 10-10100 CASH - COMBINED FUND 10-10290 CASH WITH TREASURER 10-11100 PROPERTY TAXES RECEIVABLE 10-11110 SALES TAXES RECEIVABLE 10-11190 OTHER TAXES RECEIVABLE 10-11550 ACCTS REC - BILLINGS TOTAL ASSETS LIABILITIES AND EQUITY 10-20200 ACCOUNTS PAYABLE TRADE 10-20210 ACCRUED A/P - AUDIT 10-21000 ACCRUED WAGES 10-21710 FWT/FICA PAYABLE 10-21730 STATE WITHHOLDING PAYABLE 10-21740 UNEMPLOYMENT TAXES PAYABLE 10-21750 RETIREMENT PLAN PAYABLE 10-21755 457 DEFERRED COMP PAYABLE 10-21760 HEALTH INSURANCE PAYABLE 10-21773 DEPENDENT CARE PAYABLE 10-21775 FLEX HEALTH PLAN PAYABLE 10-22210 DEFERRED TAXES 10-22920 SUBDIVISION IMP SECURITY DEP 10-22930 DRIVEWAY PERMIT SURETY 10-22950 RENTAL PROPERTY DEPOSITS HELD TOTAL LIABILITIES FUND EQUITY 10-27000 RESFUND BAL - SAVINGS 10-27100 RESTRICTED FUND BALANCE UNAPPROPRIATED FUND BALANCE: 10-29800 FUND BALANCE - BEGINNING OF YR REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET JANUARY 31. 2015 GENERALFUND 2,146,144.50 ( 124,699.37) 2,853,218.27 615.82 197,206.00 240,383.73 3,317.44 47,234.30 6,582.02 26,354.33 9,519.03 3,820.00 368.13 2,687.70 2,299.60 ( 278.60) 180.09 ( 1,776.89) 197,206.35 7,825.00 17,125.00 200.00 750,000.00 221,805.00 3,312,596.19 319,346.06 2,993,250.13 � - I - - FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 2 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT .00 TAXES 10-31-100 GENERAL FUND PROPERTY TAX 10-31-200 SPECIFIC OWNERSHIP TAX 10-31-300 MOTOR VEHICLE TAX 10-31-400 TOWN SALES TAX 10-31-410 USE TAX - BUILDING MATERIALS 10-31-420 USE TAX - MOTOR VEHICLE SALES 10-31-430 STATE CIGARETTE TAX 10-31-800 FRANCHISE FEES 1,595,000.00 TOTAL TAXES 1,635.48 LICENSES & PERMITS 10-32-100 BUSINESS LICENSE FEES 10-32-110 REGULATED INDUSTRY FEES/TAXES .00 TOTAL LICENSES & PERMITS 55,000.00 INTERGOVERNMENTAL 10-33-100 GRANTS 4,000.00 TOTAL INTERGOVERNMENTAL .0 CHARGES FOR SERVICES 10-34-100 ANNEXATION FEES 10-34-110 ZONING FEES 10-34-120 SUBDIVISION FEES 10-34-130 MISCELLANEOUS PLANNING FEES .1 TOTAL CHARGES FOR SERVICES MISCELLANEOUS REVENUE 10-36-100 INTEREST EARNINGS 10-36-300 RENTAL INCOME 10-36-610 REIMBURSABLE - PROF SERVICES 10-36-900 MISCELLANEOUS REVENUE TOTAL MISCELLANEOUS REVENUE TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT .00 .00 197, 265.00 197, 265.00 .0 .00 .00 10, 000.00 10, 000.00 .0 .00 .00 4,200.00 4,200.00 .0 .00 .00 1,595,000.00 1,595,000.00 .0 1,635.48 1,635.48 65,000.00 63,364.52 2.5 .00 .00 55,000.00 55,000.00 .0 .00 .00 4,000.00 4,000.00 .0 .00 .00 50,000.00 50,000.00 .0 1,635.48 1,635.48 1,980,465.00 1,978,829.52 .1 20.00 175.00 20.00 175.00 12,750.00 25,000.00 12,730.00 .2 24,825.00 .7 195.00 195.00 37,750.00 37,555.00 .5 .00 .00 166,000.00 166,000.00 .0 .00 .00 166,000.00 166,000.00 .0 .00 .00 1,000.00 1,000.00 .0 .00 .00 1,500.00 1,500.00 .0 .00 .00 1,500.00 1,500.00 .0 .00 .00 1,000.00 1,000.00 .0 .00 .00 5,000.00 5,000.00 .0 273.87 273.87 3,250.00 2,976.13 8.4 1,675.00 1,675.00 9,500.00 7,825.00 17.6 721.14 721.14 100,000.00 99,278.86 .7 20,537.90 20,537.90 30,000.00 9,462.10 68.5 23,207.91 23, 207.91 142,750.00 119,542.09 16.3 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 3 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT OTHER SOURCES & TRANSFERS 10-39-900 TRANSFERS IN FROM OTHER FUNDS 00 .00 10,000.00 10,000.00 .0 10-39-999 CARRYOVER BALANCE .00 .00 2,003,613.00 2,003,613.00 .0 TOTAL OTHER SOURCES & TRANSFERS .00 .00 2,013,613.00 2,013,613.00 .0 TOTAL FUND REVENUE 25,038.39 25,038.39 4,345,578.00 4,320,539.61 .6 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 4 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31. 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 10-41-110 SALARIES .00 .00 26,000.00 26,000.00 .0 10-41-220 FICA TAX .00 .00 1,989.00 1,989.00 .0 10-41-280 TRAINING PROGRAMS .00 .00 6,000.00 6,000.00 .0 10-41-290 TRAVEL, MEALS AND LODGING .00 .00 5,000.00 5,000.00 .0 10-41-295 MEALS AND ENTERTAINMENT .00 .00 8,000.00 8,000.00 .0 10-41-690 MISCELLANEOUS EXPENSE .00 .00 8,000.00 8,000.00 .0 10-41-861 INTERGOVERNMENTAL AGREEMENTS .00 .00 9,000.00 9,000.00 .0 10-41-862 FRASER/W INTER PARK POLICE DEPT .00 .00 432,000.00 432,000.00 .0 10-41-863 STREET LIGHTING AND SIGNALS .00 .00 15,250.00 15,250.00 .0 10-41-864 SPECIAL EVENTS .00 .00 10,000.00 10,000.00 .0 10-41-867 CHAMBER OF COMMERCE - IGA .00 .00 68,114.00 68,114.00 .0 10-41-868 WINTER SHUTTLE - IGA 10,400.00 10,400.00 80,000.00 69,600.00 13.0 10-41-870 BUSINESS DIST STREETSCAPE .00 .00 100,000.00 100,000.00 .0 10-41-871 BUSINESS ENHANCEMENT PROGRAMS .00 .00 105,000.00 105,000.00 .0 TOTAL TOWN BOARD 10,400.00 10,400.00 874,353.00 863,953.00 1.2 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 5 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31. 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT ADMINISTRATION 10-45-110 SALARIES 24,119.13 24,119.13 250,000.00 225,880.87 9.7 10-45-210 HEALTH INSURANCE 6,665.32 6,665.32 35,000.00 28,334.68 19.0 10-45-220 FICA TAX 1,616.84 1,616.84 19,125.00 17,508.16 8.5 10-45-230 RETIREMENT 889.41 889.41 10,000.00 9,110.59 8.9 10-45-250 UNEMPLOYMENT TAX 73.25 73.25 750.00 676.75 9.8 10-45-280 TRAINING PROGRAMS 225.00 225.00 4,000.00 3,775.00 5.6 10-45-290 TRAVEL, MEALS AND LODGING .00 .00 5,000.00 5,000.00 .0 10-45-295 MEALS AND ENTERTAINMENT .00 .00 3,500.00 3,500.00 .0 10-45-310 LEGAL FEES .00 .00 65,000.00 65,000.00 .0 10-45-320 AUDIT FEES .00 .00 22,672.00 22,672.00 .0 10-45-330 ENGINEERING FEES .00 .00 10,000.00 10,000.00 .0 10-45-360 COMPUTERS -NETWORKS AND SUPPORT 2,310.59 2,310.59 65,000.00 62,689.41 3.6 10-45-370 OTHER PROFESSIONAL SERVICES .00 .00 90,000.00 90,000.00 .0 10-45-375 REIMBURSABLE PROF SERVICES .00 .00 100,000.00 100,000.00 .0 10-45-380 JANITORIAL SERVICES .00 .00 15,300.00 15,300.00 .0 10-45-385 TREASURER'S FEES .00 .00 5,918.00 5,918.00 .0 10-45-395 RECORDING FEES .00 .00 1,000.00 1,000.00 .0 10-45-410 BANK CHARGES 38.60 38.60 1,000.00 961.40 3.9 10-45-420 ELECTIONS .00 .00 5,000.00 5,000.00 .0 10-45-430 INSURANCE - ALL DEPARTMENTS 22,895.00 22,895.00 42,000.00 19,105.00 54.5 10-45-440 ADVERTISING .00 .00 2,500.00 2,500.00 .0 10-45-490 PROFESSIONAL MEMBERSHIPS 3,879.00 3,879.00 7,000.00 3,121.00 55.4 10-45-500 OPERATING SUPPLIES 2,093.12 2,093.12 12,000.00 9,906.88 17.4 10-45-510 EQUIPMENT PURCHASE AND REPAIR 169.74 169.74 15,750.00 15,580.26 1.1 10-45-550 POSTAGE .00 .00 2,000.00 2,000.00 .0 10-45-560 UTILITIES -TELEPHONE 633.85 633.85 6,500.00 5,866.15 9.8 10-45-561 UTILITIES - NATURAL GAS 507.20 507.20 6,000.00 5,492.80 8.5 10-45-562 UTILITIES - ELECTRICITY .00 .00 7,000.00 7,000.00 .0 10-45-569 UTILITIES - TRASH REMOVAL 50.00 50.00 2,500.00 2,450.00 2.0 10-45-670 PROP MGMT - 117 EISENHOWER DR 656.70 656.70 29,000.00 28,343.30 2.3 10-45-671 PROP MGMT - 105 FRASER AVE .00 .00 500.00 500.00 .0 10-45-673 PROP MGMT - 153 FRASER AVE 261.13 261.13 20,000.00 19,738.87 1.3 10-45-674 PROP MGMT - 200 EISENHOWER DR .00 .00 1,000.00 1,000.00 .0 10-45-676 PROP MGMT - 400 DOC SUSIE AVE .00 .00 500.00 500.00 .0 10-45-690 MISCELLANEOUS EXPENSE .00 .00 8,000.00 8,000.00 .0 10-45-810 LEASE/PURCHASE - PRINCIPAL .00 .00 20,207.00 20,207.00 .0 10-45-820 LEASE/PURCHASE- INTEREST .00 .00 18,167.00 18,167.00 .0 TOTAL ADMINISTRATION 67,083.88 67,083.88 908,889.00 841,805.12 7.4 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 6 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31. 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT PUBLIC WORKS 10-60-110 SALARIES 37,858.57 37,858.57 410,296.00 372,437.43 9.2 10-60-210 HEALTH INSURANCE 12,844.39 12,844.39 75,000.00 62,155.61 17.1 10-60-220 FICA TAX 2,714.62 2,714.62 31,388.00 28,673.38 8.7 10-60-230 RETIREMENT 1,181.60 1,181.60 16,412.00 15,230.40 7.2 10-60-250 UNEMPLOYMENTTAX 114.48 114.48 1,231.00 1,116.52 9.3 10-60-280 TRAINING PROGRAMS 180.00 180.00 2,000.00 1,820.00 9.0 10-60-290 TRAVEL, MEALS AND LODGING .00 .00 2,000.00 2,000.00 .0 10-60-295 MEALS AND ENTERTAINMENT .00 .00 750.00 750.00 .0 10-60-330 ENGINEERING FEES .00 .00 45,000.00 45,000.00 .0 10-60-360 COMPUTER NETWORK SUPPORT .00 .00 2,000.00 2,000.00 .0 10-60-370 OTHER PROFESSIONAL SERVICES 1,125.00 1,125.00 2,500.00 1,375.00 45.0 10-60-480 EQUIPMENT RENTAL .00 .00 2,500.00 2,500.00 .0 10-60-490 PROFESSIONAL MEMBERSHIPS 300.00 300.00 750.00 450.00 40.0 10-60-500 OPERATING SUPPLIES 1,917.22 1,917.22 75,000.00 73,082.78 2.6 10-60-506 PLANTS/PLANTER SUPPLIES .00 .00 12,000.00 12,000.00 .0 10-60-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 35,000.00 35,000.00 .0 10-60-560 UTILITIES - TELEPHONE 353.47 353.47 2,700.00 2,346.53 13.1 10-60-561 UTILITIES - NATURAL GAS 886.99 886.99 6,000.00 5,113.01 14.8 10-60-562 UTILITIES - ELECTRICITY .00 .00 3,000.00 3,000.00 .0 10-60-569 UTILITIES - TRASH REMOVAL .00 .00 2,100.00 2,100.00 .0 10-60-670 PROP MGMT - 125 FRASER AVE .00 .00 5,000.00 5,000.00 .0 10-60-673 PROP MGMT - FRASER RIVER TRAIL 189.00 189.00 13,000.00 12,811.00 1.5 10-60-674 PROP MGMT - HWY 40 PEDESTRIAN .00 .00 18,000.00 18,000.00 .0 10-60-676 PROP MGMT - OLD SCHLHOUSE PK .00 .00 5,000.00 5,000.00 .0 10-60-679 PROP MGMT - SCHOOL BUS GARAGE 439.90 439.90 7,000.00 6,560.10 6.3 10-60-681 PROP MGMT - COZENS RANCH PARK .00 .00 230,000.00 230,000.00 .0 10-60-684 PROP MGMT - FRODO .00 .00 5,000.00 5,000.00 .0 10-60-685 MOUNTAIN MAN PARK .00 .00 500.00 500.00 .0 10-60-686 GORANSON STATION 1,071.16 1,071.16 1,500.00 428.84 71.4 10-60-690 MISCELLANEOUS EXPENSE .00 .00 1,500.00 1,500.00 .0 10-60-725 STREET IMPROVEMENTS .00 .00 285,000.00 285,000.00 .0 10-60-730 CAPITAL PROJECTS .00 .00 10,000.00 10,000.00 .0 TOTAL PUBLIC WORKS 61,176.40 61,176.40 1,309,127.00 1,247,950.60 4.7 120 ZEREX AVENUE 10-65-380 JANITORIAL SERVICES .00 .00 5,610.00 5,610.00 .0 10-65-561 UTILITIES - NATURAL GAS 144.45 144.45 1,515.00 1,370.55 9.5 10-65-562 UTILITIES - ELECTRICITY .00 .00 1,010.00 1,010.00 .0 10-65-670 PROP MGMT - 120 ZEREX .00 .00 5,000.00 5,000.00 .0 TOTAL 120 ZEREX AVENUE 144.45 144.45 13,135.00 12,990.55 1.1 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 7 TRANSFERS 10-90-935 TRANSFER TO CAF 10-90-940 TRANSFER TO DEBT SERVICE FUND TOTALTRANSFERS 10-95-110 SALARIES 10-95-210 HEALTH INSURANCE 10-95-220 FICA TAX 10-95-230 RETIREMENT 10-95-250 UNEMPLOYMENT TAX 10-95-560 TELEPHONE 1 Col /_1 N 2 [YN_1 w Ce] :1►11 TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 GENERALFUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 00 .00 .00 .00 50,000.00 246,550.00 50,000.00 .0 246,550.00 .0 .00 .00 296,550.00 296,550.00 .0 6,954.64 6,954.64 .00 ( 6,954.64) .0 3,237.40 3,237.40 .00 ( 3,237.40) .0 488.52 488.52 .00 ( 488.52) .0 274.74 274.74 .00 ( 274.74) .0 20.73 20.73 .00 ( 20.73) .0 ( 43.00) ( 43.00) .00 43.00 .0 10,933.03 10,933.03 .00 ( 10,933.03) .0 149,737.76 149,737.76 3,402,054.00 3,252,316.24 4.4 ( 124,699.37) ( 124,699.37) 943,524.00 1,068,223.37 ( 13.2) FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 8 TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 CONSERVATION TRUST FUND ASSETS 20-10100 CASH -COMBINED FUND TOTAL ASSETS LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 20-29800 FUND BALANCE- BEGINNING OF YR 16,494.97 REVENUE OVER EXPENDITURES - YTD .82 BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 16,495.79 16,495.79 16,495.79 16,495.79 16,495.79 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 9 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 CONSERVATION TRUST FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 20-30-100 CONS TRUST (LOTTERY) PROCEEDS .00 .00 6,500.00 6,500.00 .0 20-30-800 INTEREST EARNINGS .82 .82 15.00 14.18 5.5 20-30-999 CARRYOVER BALANCE .00 .00 6,899.00 6,899.00 .0 TOTAL REVENUE .82 .82 13,414.00 13,413.18 .0 TOTAL FUND REVENUE .82 .82 13,414.00 13,413.18 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 10 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 CONSERVATION TRUST FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 20-40-920 TRANSFER TO OTHER FUNDS .00 .00 10,000.00 10,000.00 .0 TOTAL EXPENDITURES .00 .00 10,000.00 10,000.00 .0 TOTAL FUND EXPENDITURES .00 .00 10,000.00 10,000.00 .0 NET REVENUE OVER EXPENDITURES .82 .82 3,414.00 3,413.18 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 11 TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 CAPITAL EQUIP REPLACEMENT FUND ASSETS 30-10100 CASH -COMBINED FUND TOTAL ASSETS LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 30-29800 FUND BALANCE- BEGINNING OF YR 465,578.04 REVENUE OVER EXPENDITURES - YTD 43.39 BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 465,621.43 465,621.43 465,621.43 465,621.43 465,621.43 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 12 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 CAPITAL EQUIP REPLACEMENT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 30-30-100 HWY USE TAX PROCEEDS .00 .00 45,039.00 45,039.00 .0 30-30-800 INTEREST EARNINGS 43.39 43.39 300.00 256.61 14.5 30-30-920 TRANSFER FROM UTILITY FUNDS .00 .00 20,000.00 20,000.00 .0 30-30-999 CARRYOVER BALANCE .00 .00 464,835.00 464,835.00 .0 TOTAL REVENUE 43.39 43.39 530,174.00 530,130.61 .0 TOTAL FUND REVENUE 43.39 43.39 530,174.00 530,130.61 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 13 EXPENDITURES 30-40-745 PUBLIC SAFETY FLEET PURCHASE 30-40-750 REGULAR FLEET PURCHASE 30-40-755 HEAVY EQUIPMENT PURCHASE 30-40-810 LEASE/PURCHASE - PRINCIPAL 30-40-820 LEASE/PURCHASE - INTEREST TOTAL EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 CAPITAL EQUIP REPLACEMENT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 00 .00 48,000.00 48,000.00 .0 00 .00 90,000.00 90,000.00 .0 00 .00 20,000.00 20,000.00 .0 00 .00 42,015.00 42,015.00 .0 00 .00 3,403.00 3,403.00 .0 00 .00 203,418.00 203,418.00 .0 00 .00 203,418.00 203,418.00 .0 43.39 43.39 326,756.00 326,712.61 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 14 TOWN OF FRASER BALANCE SHEET JANUARY 31. 2015 CAPITAL ASSET FUND ASSETS 32-10100 CASH -COMBINED FUND TOTAL ASSETS LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 32-29800 FUND BALANCE -BEGINNING OF YR 671,470.94 REVENUE OVER EXPENDITURES - YTD 68.77 BALANCE - CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 671,539.71 671,539.71 671,539.71 671,539.71 671,539.71 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 15 CAPITAL ASSET REVENUE 32-30-100 RESERVED FOR FUTURE USE 32-30-800 INTEREST EARNINGS 32-30-910 TRANSFER IN FROM GENERAL FUND 32-30-999 CARRYOVER FUND BALANCE TOTAL CAPITAL ASSET REVENUE TOTAL FUND REVENUE TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 CAPITAL ASSET FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT 00 .00 1,420,000.00 1,420,000.00 .0 68.77 68.77 250.00 181.23 27.5 .00 .00 50,000.00 50,000.00 .0 .00 .00 667,788.00 667,788.00 .0 68.77 68.77 2,138,038.00 2,137,969.23 .0 68.77 68.77 2,138,038.00 2,137,969.23 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 16 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 CAPITAL ASSET FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT CAPITAL ASSET EXPENDITURES 32-40-815 CAPITAL PROJ - STREETS NEW .00 .00 2,138,038.00 2,138,038.00 .0 TOTAL CAPITAL ASSET EXPENDITURES .00 .00 2,138,038.00 2,138,038.00 .0 TOTAL FUND EXPENDITURES .00 .00 2,138,038.00 2,138,038.00 .0 NET REVENUE OVER EXPENDITURES 68.77 68.77 .00 ( 68.77) .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 17 ASSETS 40-10100 CASH - COMBINED FUND 40-10290 CASH WITH TREASURER 40-11100 PROPERTY TAXES RECEIVABLE TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES 40-22210 DEFERRED PROPERTY TAXES TOTAL LIABILITIES ter, — 40-27000 RESFUND BAL-1 YEARS PAYMENT 40-27100 RESTRICTED FUND BALANCE UNAPPROPRIATED FUND BALANCE: 40-29800 FUND BALANCE - BEGINNING OF YR REVENUE OVER EXPENDITURES - YTD BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 DEBT SERVICE FUND 545,738.44 251.52 80,000.00 80,000.00 300,000.00 214,397.80 31, 543.04 49.12 31,592.16 545,989.96 625,989.96 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 18 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 DEBT SERVICE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT REVENUE 40-30-100 PROPERTY TAX .00 .00 80,000.00 80,000.00 .0 40-30-200 SPECIFIC OWNERSHIP TAX .00 .00 3,000.00 3,000.00 .0 40-30-800 INTEREST EARNINGS 49.12 49.12 250.00 200.88 19.7 40-30-910 TRANSFER IN FROM GENERAL FUND .00 .00 246,550.00 246,550.00 .0 TOTAL REVENUE 49.12 49.12 329,800.00 329,750.88 .0 TOTAL FUND REVENUE 49.12 49.12 329,800.00 329,750.88 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 19 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 DEBT SERVICE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 40-40-385 TREASURER'S FEES GO BOND 00 .00 2,000.00 2,000.00 .0 40-40-810 BOND PRINCIPAL - 02 S&U ISSUE .00 .00 25,000.00 25,000.00 .0 40-40-811 BOND PRINCIPAL - 98 GO ISSUE .00 .00 45,000.00 45,000.00 .0 40-40-812 BOND PRINCIPAL - 98 S&U ISSUE .00 .00 180,000.00 180,000.00 .0 40-40-820 BOND INTEREST - 02 S&U ISSUE .00 .00 5,638.00 5,638.00 .0 40-40-821 BOND INTEREST - 98 GO ISSUE .00 .00 7,526.00 7,526.00 .0 40-40-822 BOND INTEREST - 98 S&U ISSUE .00 .00 35,910.00 35,910.00 .0 40-40-850 BOND AGENT FEES .00 .00 3,000.00 3,000.00 .0 40-40-910 TRANSFER TO DSF RESERVES .00 .00 25,726.00 25,726.00 .0 TOTAL EXPENDITURES .00 .00 329,800.00 329,800.00 .0 TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES .00 49.12 00 329,800.00 329,800.00 .0 49.12 .00 ( 49.12) .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 20 TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 WATER FUND 50-10100 CASH - COMBINED FUND 1,186,247.50 50-10290 CASH W/TREASURER - COLLECTIONS 6,781.12 50-11500 A/R CUSTOMER SERVICE CHARGES 24,956.49 50-11550 A/R - BILLINGS 141.00 50-16100 LAND 100,000.00 50-16200 BUILDINGS 2,946,174.49 50-16203 WELLS SYSTEM 768,371.74 50-16212 WATER DISTRIBUTION/STORAGE 9,845,211.82 50-16213 WELLS 1,076,740.43 50-16400 EQUIPMENT 353,994.02 50-16500 WATER RIGHTS 19,775.86 50-17900 ACCUMULATED DEPRECIATION ( 3,568,312.67) 50-17901 ACCUMULATED DEPR - BLDGS& IMPR ( 145,747.00) 50-17902 ACCUMULATED DEPR - SYSTEM&IMPR ( 601.534.00) TOTAL ASSETS 12,012,800.80 LIABILITIES AND EQUITY LIABILITIES 50-21100 ACCRUED PTO AND BENEFITS 4,746.10 50-22910 ROAD CUT SURITY FEES 11.400.00 TOTAL LIABILITIES 16,146.10 50-27000 RESERVED FUND BALANCE 460,000.00 UNAPPROPRIATED FUND BALANCE: 50-29800 RETAINED EARNINGS 11,561,335.01 REVENUE OVER EXPENDITURES -YTD ( 24,680.31) BALANCE - CURRENT DATE 11,536,654.70 TOTAL FUND EQUITY 11,996,654.70 TOTAL LIABILITIES AND EQUITY 12,012,800.80 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 21 TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT LICENSES & PERMITS 50-32-100 EXCAVATION PERMIT FEES .00 .00 275.00 275.00 .0 TOTAL LICENSES & PERMITS .00 .00 275.00 275.00 .0 CHARGES FOR SERVICES 50-34-100 CUSTOMER SERVICE CHARGES .00 .00 760,040.00 760,040.00 .0 50-34-150 PENALTIES & INTEREST 1,202.75 1,202.75 1,000.00 ( 202.75) 120.3 50-34-200 PLANT INVESTMENT FEES .00 .00 15,400.00 15,400.00 .0 50-34-300 WATER METER SALES .00 .00 2,000.00 2,000.00 .0 TOTAL CHARGES FOR SERVICES 1,202.75 1,202.75 778,440.00 777,237.25 .2 MISCELLANEOUS REVENUE 50-36-100 INTEREST EARNINGS 109.70 109.70 800.00 690.30 13.7 50-36-900 MISCELLANEOUS REVENUE 271.00 271.00 2,500.00 2,229.00 10.8 TOTAL MISCELLANEOUS REVENUE 380.70 380.70 3,300.00 2,919.30 11.5 OTHER SOURCES & TRANSFERS 50-39-200 GRANTS AND AID FROM AGENCIES .00 .00 25,000.00 25,000.00 .0 50-39-910 TRANSFERS IN .00 .00 50,000.00 50,000.00 .0 50-39-999 CARRYOVER BALANCE .00 .00 720,401.00 720,401.00 .0 TOTAL OTHER SOURCES & TRANSFERS .00 .00 795,401.00 795,401.00 .0 TOTAL FUND REVENUE 1,583.45 1,583.45 1,577,416.00 1,575,832.55 .1 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 22 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31. 2015 WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT EXPENDITURES 50-40-110 SALARIES 17,332.90 17,332.90 185,000.00 167,667.10 9.4 50-40-210 HEALTH INSURANCE 4,380.71 4,380.71 26,000.00 21,619.29 16.9 50-40-220 FICA TAX 1,280.83 1,280.83 14,153.00 12,872.17 9.1 50-40-230 RETIREMENT 541.58 541.58 6,500.00 5,958.42 8.3 50-40-250 UNEMPLOYMENT TAX 52.51 52.51 555.00 502.49 9.5 50-40-280 TRAINING PROGRAMS .00 .00 3,000.00 3,000.00 .0 50-40-290 TRAVEL, MEALS AND LODGING .00 .00 3,000.00 3,000.00 .0 50-40-295 MEALS AND ENTERTAINMENT .00 .00 2,000.00 2,000.00 .0 50-40-310 LEGAL FEES .00 .00 75,000.00 75,000.00 .0 50-40-330 ENGINEERING FEES .00 .00 10,000.00 10,000.00 .0 50-40-360 COMPUTERS -NETWORKS AND SUPPORT 200.00 200.00 6,000.00 5,800.00 3.3 50-40-370 OTHER PROFESSIONAL SERVICES .00 .00 5,000.00 5,000.00 .0 50-40430 INSURANCE .00 .00 20,000.00 20,000.00 .0 50-40440 ADVERTISING .00 .00 500.00 500.00 .0 50-40-460 SYSTEM REPAIR AND MAINT - PROD 579.97 579.97 75,000.00 74,420.03 .8 50-40-465 SYSTEM REPAIR AND MAINT - DIST 150.00 150.00 70,000.00 69,850.00 .2 50-40490 PROFESSIONAL MEMBERSHIPS 1,335.00 1,335.00 8,000.00 6,665.00 16.7 50-40-500 OPERATING SUPPLIES -PRODUCTION .00 .00 35,000.00 35,000.00 .0 50-40-505 OPERATING SUPPLIES-DISTRIB .00 .00 25,000.00 25,000.00 .0 50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 .00 10,000.00 10,000.00 .0 50-40-520 TESTING .00 .00 10,000.00 10,000.00 .0 50-40-550 POSTAGE & BILLING SUPPLIES .00 .00 2,500.00 2,500.00 .0 50-40-560 UTILITIES - TELEPHONE 410.26 410.26 3,500.00 3,089.74 11.7 50-40-562 UTILITIES - ELECTRICITY .00 .00 55,000.00 55,000.00 .0 50-40-670 PROP MGMT - FRASER WTP .00 .00 3,000.00 3,000.00 .0 50-40-680 PROP MGMT - MARYVALE WTP .00 .00 3,000.00 3,000.00 .0 50-40-690 MISCELLANEOUS EXPENSE .00 .00 2,000.00 2,000.00 .0 50-40-715 WATER RIGHTS - DIVERSION & DEV .00 .00 15,000.00 15,000.00 .0 50-40-730 CAPITAL PROJECTS 00 .00 204,000.00 204,000.00 .0 50-40-760 FRASER FIRMING - CAPPROJ .00 .00 680,000.00 680,000.00 .0 50-40-930 TRANSFER TO CERF .00 .00 10,000.00 10,000.00 .0 TOTAL EXPENDITURES 26,263.76 26,263.76 1,567,708.00 1,541,444.24 1.7 TOTAL FUND EXPENDITURES 26,263.76 26,263.76 1,567,708.00 1,541,444.24 1.7 NET REVENUE OVER EXPENDITURES ( 24,680.31) ( 24,680.31) 9,708.00 34,388.31 (254.2) FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 23 55-10100 CASH - COMBINED FUND 55-10290 CASH W/TREASURER - COLLECTIONS 55-11500 A/R CUSTOMER SERVICE CHARGES 55-15950 CAP REPL RES HELD W/JFOC 55-15955 O&M RESERVE HELD W/JFOC 55-16100 LAND 55-16200 SEWER TREATMENT PLANT 55-16210 METER BUILDING & IMPROVEMENTS 55-16220 SEWER COLLECTION SYSTEM 55-16250 CONSOLIDATED COLLECTION SYSTEM 55-16400 EQUIPMENT 55-17900 ACCUMULATED DEPRECIATION 55-17905 ACCUM DEPR - PLANT/JFOC 55-17910 ACCUMDEPR - SEWER COLLECT-FSD 55-17915 ACCUM DEPR-EQUIPMENT TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES 55-20210 ACCRUED A/P -AUDIT 55-21100 ACCRUED PTO AND BENEFITS TOTAL LIABILITIES FUND EQUITY UNAPPROPRIATED FUND BALANCE: 55-29800 RETAINED EARNINGS 55-29820 RETAINED EARNINGS- RESTRICTED REVENUE OVER EXPENDITURES - YTD BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 WASTEWATER FUND 13,060,575.59 807,850.23 2,963,840.51 5,722.58 28,506.44 760,929.23 46,920.69 144,320.40 3,308,298.56 8,056.39 10,816,277.19 279,069.00 98,106.17 ( 884,726.42) ( 48,836.52) ( 3,629,247.72) ( 42,697.20) 4,349.39 4,769.34 9,118.73 13,854,539.30 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 24 CHARGES FOR SERVICES 55-34-100 CUSTOMER SERVICE CHARGES 55-34-150 PENALTIES & INTEREST 55-34-200 PLANT INVESTMENT FEES 1,214.19 TOTAL CHARGES FOR SERVICES 214.19) MISCELLANEOUS REVENUE 55-36-100 INTEREST EARNINGS 55-36-500 JFF MANAGEMENT FEE .0 TOTAL MISCELLANEOUS REVENUE 1,214.19 OTHER SOURCES & TRANSFERS 651,969.81 55-39-999 CARRYOVER BALANCE TOTAL OTHER SOURCES & TRANSFERS TOTAL FUND REVENUE TOWN OF FRASER REVENUES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31, 2015 WASTEWATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT .00 .00 637,184.00 637,184.00 .0 1,214.19 1,214.19 1,000.00 ( 214.19) 121.4 .00 .00 15, 000.00 15, 000.00 .0 1,214.19 1,214.19 653,184.00 651,969.81 .2 275.07 275.07 3,000.00 2,724.93 9.2 .00 .00 29,000.00 29,000.00 .0 275.07 275.07 32,000.00 31,724.93 .9 .00 .00 2,968,217.00 2,968,217.00 .0 .00 .00 2,968,217.00 2,968,217.00 .0 1,489.26 1,489.26 3,653,401.00 3,651,911.74 .0 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 25 TOWN OF FRASER EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 1 MONTHS ENDING JANUARY 31. 2015 55-40-110 SALARIES 55-40-210 HEALTH INSURANCE 55-40-220 FICA TAX 55-40-230 RETIREMENT 55-40-250 UNEMPLOYMENT TAX 55-40-280 TRAINING PROGRAMS 55-40-290 TRAVEL, MEALS AND LODGING 55-40-295 MEALS AND ENTERTAINMENT 55-40-310 LEGAL FEES 55-40-330 ENGINEERING FEES 55-40-360 COMPUTERS -NETWORKS AND SUPPORT 55-40-370 OTHER PROFESSIONAL SERVICES 55-40-410 BANK CHARGES 55-40-430 INSURANCE 55-40-440 ADVERTISING 55-40-460 SYSTEM REPAIR AND MAINT-COLLEC 55-40490 PROFESSIONAL MEMBERSHIPS 55-40-500 OPERATING SUPPLIES -COLLECTIONS 55-40-510 EQUIPMENT PURCHASE AND REPAIR 55-40-520 TESTING 55-40-550 POSTAGE & BILLING SUPPLIES 55-40-560 UTILITIES - TELEPHONE 55-40-650 WW TREATMENT CHARGES/JFOC 55-40-690 MISCELLANEOUS EXPENSE 55-40-730 CAPITAL PROJECTS 55-40-930 TRANSFER TO CERF TOTAL EXPENDITURES TOTAL FUND EXPENDITURES NET REVENUE OVER EXPENDITURES WASTEWATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT 17,656.88 17,656.88 195,000.00 177,343.12 9.1 4,440.79 4,440.79 28,000.00 23,559.21 15.9 1,305.90 1,305.90 14,918.00 13,612.10 8.8 576.86 576.86 7,000.00 6,423.14 8.2 53.54 53.54 585.00 531.46 9.2 .00 .00 2,500.00 2,500.00 .0 .00 .00 2,500.00 2,500.00 .0 .00 .00 1,000.00 1,000.00 .0 .00 .00 15, 000.00 15, 000.00 .0 .00 .00 10, 000.00 10, 000.00 .0 200.00 200.00 6,000.00 5,800.00 3.3 .00 .00 10, 000.00 10, 000.00 .0 .00 .00 100.00 100.00 .0 .00 .00 6,500.00 6,500.00 .0 .00 .00 500.00 500.00 .0 .00 .00 130,000.00 130, 000.00 .0 55.00 55.00 6,000.00 5,945.00 .9 .00 .00 5,000.00 5,000.00 .0 .00 .00 5,000.00 5,000.00 .0 .00 .00 1,000.00 1,000.00 .0 .00 .00 3,000.00 3,000.00 .0 205.54 205.54 500.00 294.46 41.1 .00 .00 209,833.00 209,833.00 .0 .00 .00 3,000.00 3,000.00 .0 .00 .00 370,000.00 370,000.00 .0 .00 .00 10, 000.00 10, 000.00 .0 24,494.51 24,494.51 1,042,936.00 1,018,441.49 2.4 24,494.51 24,494.51 1,042,936.00 1,018,441.49 2.4 ( 23,005.25) ( 23,005.25) 2,610,465.00 2,633,470.25 ( .9) FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 26 TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 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 LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 91-29800 INVESTMENT IN FIXED ASSETS 4,088,206.74 BALANCE -CURRENT DATE TOTAL FUND EQUITY TOTAL LIABILITIES AND EQUITY 4,088,206.74 4,088,206.74 4,088,206.74 4,088,206.74 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 27 TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 GENERAL LONG-TERM DEBT 3,131,161.31 360,000.00 2,035,000.00 475,000.00 15, 677.17 245,484.14 3,131,161.31 3,131,161.31 3,131,161.31 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 28 ASSETS 95-18100 AMOUNT TO BE PROVIDED TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES 95-25050 2002 SERIAL BONDS 95-25060 1998 REVENUE REFUNDING BONDS 95-25070 1998 GENERAL OBLIGATION BONDS 95-25200 ACCRUED COMPENSATED ABSENCES 95-25500 CAPITAL LEASES KOMATSU LOADER TOTAL LIABILITIES TOTAL LIABILITIES AND EQUITY TOWN OF FRASER BALANCE SHEET JANUARY 31, 2015 GENERAL LONG-TERM DEBT 3,131,161.31 360,000.00 2,035,000.00 475,000.00 15, 677.17 245,484.14 3,131,161.31 3,131,161.31 3,131,161.31 FOR ADMINISTRATION USE ONLY 8 % OF THE FISCAL YEAR HAS ELAPSED 03/12/2015 03:17PM PAGE: 28 N• • O 0 M CD O �G 0O C � pt N CD r- N O O r -L0 a p O O 0•« Q O O ON O EEL (-5m Q„ C � C= 1 � Q = "I' M = N -I O rr -• -•N CD NtQ CD Sy NrG •' O C N ( 7 Wy a N a �. s� t�D V •-„� h� + �x� 0 . 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