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
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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
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