HomeMy Public PortalAboutNovember 2016 - TOF Financial StatementsTOWN OF FRASER
COMBINED CASH INVESTMENT
NOVEMBER 30, 2016
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 1
COMBINED CASH ACCOUNTS
01-10200 GENERAL CHECKING #878-000884 230,504.74
01-10220 GENERAL CO-01-0160-8001 9,734,901.17
TOTAL COMBINED CASH 9,965,405.91
01-10100 CASH ALLOCATED TO OTHER FUNDS ( 9,965,405.91)
TOTAL UNALLOCATED CASH .00
CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO GENERAL FUND 3,253,781.93
12 ALLOCATION TO RESTRICTED REVENUE FUND 5,157.57
20 ALLOCATION TO CONSERVATION TRUST FUND 17,010.86
30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 488,711.91
32 ALLOCATION TO CAPITAL ASSET FUND 25,346.77
40 ALLOCATION TO DEBT SERVICE FUND 483,968.84
50 ALLOCATION TO WATER FUND 1,697,661.80
55 ALLOCATION TO WASTEWATER FUND 3,993,766.23
TOTAL ALLOCATIONS TO OTHER FUNDS 9,965,405.91
ALLOCATION FROM COMBINED CASH FUND - 01-10100 ( 9,965,405.91)
ZERO PROOF IF ALLOCATIONS BALANCE .00
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
GENERAL FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 2
ASSETS
10-10100 CASH - COMBINED FUND 3,253,781.93
10-11100 PROPERTY TAXES RECEIVABLE 201,082.42
10-11550 ACCTS REC - BILLINGS 40,463.78
TOTAL ASSETS 3,495,328.13
LIABILITIES AND EQUITY
LIABILITIES
10-20210 ACCRUED A/P - AUDIT 3,117.28
10-21730 STATE WITHHOLDING PAYABLE 2,891.00
10-21740 UNEMPLOYMENT TAXES PAYABLE 519.26
10-21755 457 DEFERRED COMP PAYABLE ( 1,508.68)
10-21760 HEALTH INSURANCE PAYABLE 3,773.03
10-21773 DEPENDENT CARE PAYABLE 472.00
10-21775 FLEX HEALTH PLAN PAYABLE 2,319.43
10-22210 DEFERRED TAXES 201,082.42
10-22920 SUBDIVISION IMP SECURITY DEP 59,898.25
10-22930 DRIVEWAY PERMIT SURETY 26,625.00
10-22950 RENTAL PROPERTY DEPOSITS HELD 200.00
TOTAL LIABILITIES 299,388.99
FUND EQUITY
10-27000 GF COMMITTED RESERVE BALANCE 1,000,000.00
10-27100 GF RESTRICTED RESERVE BALANCE 251,805.00
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 1,944,134.14
BALANCE - CURRENT DATE 1,944,134.14
TOTAL FUND EQUITY 3,195,939.14
TOTAL LIABILITIES AND EQUITY 3,495,328.13
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 3
TAXES
10-31-100 GENERAL FUND PROPERTY TAX 56.53 199,838.31 201,082.00 1,243.69 99.4
10-31-200 SPECIFIC OWNERSHIP TAX 1,013.45 10,315.50 10,200.00 ( 115.50)101.1
10-31-300 MOTOR VEHICLE TAX 394.00 4,011.50 4,200.00 188.50 95.5
10-31-400 TOWN SALES TAX 165,804.39 1,642,669.72 1,800,000.00 157,330.28 91.3
10-31-410 USE TAX - BUILDING MATERIALS 36,522.13 318,602.20 85,000.00 ( 233,602.20)374.8
10-31-420 USE TAX - MOTOR VEHICLE SALES 11,606.72 63,238.61 60,000.00 ( 3,238.61)105.4
10-31-430 STATE CIGARETTE TAX 441.13 2,971.78 4,000.00 1,028.22 74.3
10-31-800 FRANCHISE FEES 848.41 40,637.03 52,000.00 11,362.97 78.2
TOTAL TAXES 216,686.76 2,282,284.65 2,216,482.00 ( 65,802.65)103.0
LICENSES & PERMITS
10-32-100 BUSINESS LICENSE FEES 340.00 10,323.75 13,000.00 2,676.25 79.4
10-32-110 REGULATED INDUSTRY FEES/TAXES 7,968.77 100,340.24 50,000.00 ( 50,340.24)200.7
TOTAL LICENSES & PERMITS 8,308.77 110,663.99 63,000.00 ( 47,663.99)175.7
INTERGOVERNMENTAL
10-33-100 GRANTS 73,152.56 128,203.08 97,000.00 ( 31,203.08)132.2
TOTAL INTERGOVERNMENTAL 73,152.56 128,203.08 97,000.00 ( 31,203.08)132.2
CHARGES FOR SERVICES
10-34-100 ANNEXATION FEES .00 .00 1,000.00 1,000.00 .0
10-34-110 ZONING FEES .00 2,000.00 1,500.00 ( 500.00)133.3
10-34-120 SUBDIVISION FEES .00 5,450.00 1,500.00 ( 3,950.00)363.3
10-34-130 MISCELLANEOUS PLANNING FEES .00 7,116.24 1,000.00 ( 6,116.24)711.6
TOTAL CHARGES FOR SERVICES .00 14,566.24 5,000.00 ( 9,566.24)291.3
MISCELLANEOUS REVENUE
10-36-100 INTEREST EARNINGS 2,078.61 16,914.01 3,500.00 ( 13,414.01)483.3
10-36-300 RENTAL INCOME 1,305.00 15,525.00 12,500.00 ( 3,025.00)124.2
10-36-610 REIMBURSABLE - PROF SERVICES 7,828.25 67,098.56 50,000.00 ( 17,098.56)134.2
10-36-900 MISCELLANEOUS REVENUE 100.00 19,595.09 30,000.00 10,404.91 65.3
TOTAL MISCELLANEOUS REVENUE 11,311.86 119,132.66 96,000.00 ( 23,132.66)124.1
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 4
OTHER SOURCES & TRANSFERS
10-39-999 UNASSIGNED FUND BALANCE .00 1,868,732.34 1,648,458.00 ( 220,274.34)113.4
TOTAL OTHER SOURCES & TRANSFERS .00 1,868,732.34 1,648,458.00 ( 220,274.34)113.4
TOTAL FUND REVENUE 309,459.95 4,523,582.96 4,125,940.00 ( 397,642.96)109.6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 5
TOWN BOARD
10-41-110 SALARIES .00 17,930.00 30,000.00 12,070.00 59.8
10-41-220 FICA TAX .00 1,371.71 2,295.00 923.29 59.8
10-41-280 TRAINING PROGRAMS 200.00 4,835.01 6,000.00 1,164.99 80.6
10-41-290 TRAVEL, MEALS AND LODGING .00 4,169.54 5,000.00 830.46 83.4
10-41-295 MEALS AND ENTERTAINMENT 1,038.77 8,479.54 8,000.00 ( 479.54)106.0
10-41-690 MISCELLANEOUS EXPENSE .00 12,917.33 3,000.00 ( 9,917.33)430.6
10-41-860 GRANTS AND AID TO AGENCIES .00 1,550.00 .00 ( 1,550.00).0
10-41-861 INTERGOVERNMENTAL AGREEMENTS .00 15,000.00 14,500.00 ( 500.00)103.5
10-41-862 FRASER/WINTER PARK POLICE DEPT 35,459.00 389,121.00 450,000.00 60,879.00 86.5
10-41-863 STREET LIGHTING AND SIGNALS 2,351.64 14,270.79 97,200.00 82,929.21 14.7
10-41-864 SPECIAL EVENTS .00 10,000.00 10,000.00 .00 100.0
10-41-866 WOOD STOVE REBATES .00 50.00 .00 ( 50.00).0
10-41-867 CHAMBER OF COMMERCE - IGA 21,979.32 74,700.90 74,940.00 239.10 99.7
10-41-870 BUSINESS DIST STREETSCAPE .00 4,000.00 5,000.00 1,000.00 80.0
10-41-871 BUSINESS ENHANCEMENT PROGRAMS 13,133.50 20,092.73 105,000.00 84,907.27 19.1
TOTAL TOWN BOARD 74,162.23 578,488.55 810,935.00 232,446.45 71.3
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 6
ADMINISTRATION
10-45-110 SALARIES 16,539.55 220,711.92 250,000.00 29,288.08 88.3
10-45-210 HEALTH INSURANCE 3,976.96 43,029.69 47,152.00 4,122.31 91.3
10-45-220 FICA TAX 1,038.83 13,940.28 19,125.00 5,184.72 72.9
10-45-230 RETIREMENT 534.94 7,431.18 10,000.00 2,568.82 74.3
10-45-250 UNEMPLOYMENT TAX 50.10 667.47 750.00 82.53 89.0
10-45-280 TRAINING PROGRAMS 400.00 1,990.00 4,000.00 2,010.00 49.8
10-45-290 TRAVEL, MEALS AND LODGING 94.18 2,916.55 7,000.00 4,083.45 41.7
10-45-295 MEALS AND ENTERTAINMENT 60.44 1,365.92 3,500.00 2,134.08 39.0
10-45-310 LEGAL FEES 3,292.44 55,144.50 100,000.00 44,855.50 55.1
10-45-320 AUDIT FEES .00 12,910.00 22,672.00 9,762.00 56.9
10-45-330 ENGINEERING FEES 220.50 3,508.20 10,000.00 6,491.80 35.1
10-45-360 COMPUTERS-NETWORKS AND SUPPORT 1,710.42 29,088.21 55,000.00 25,911.79 52.9
10-45-370 OTHER PROFESSIONAL SERVICES 6,692.80 94,126.62 107,000.00 12,873.38 88.0
10-45-375 REIMBURSABLE PROF SERVICES 6,992.69 64,973.37 50,000.00 ( 14,973.37)130.0
10-45-380 JANITORIAL SERVICES 1,300.19 8,707.15 15,000.00 6,292.85 58.1
10-45-385 TREASURER'S FEES 1.14 3,970.71 6,032.00 2,061.29 65.8
10-45-395 RECORDING FEES 500.00 1,469.00 1,000.00 ( 469.00)146.9
10-45-410 BANK CHARGES ( 20.00)547.00 1,000.00 453.00 54.7
10-45-420 ELECTIONS .00 790.48 10,000.00 9,209.52 7.9
10-45-430 INSURANCE - ALL DEPARTMENTS ( 37,012.00)38,369.80 42,000.00 3,630.20 91.4
10-45-440 ADVERTISING 73.01 1,466.58 2,500.00 1,033.42 58.7
10-45-490 PROFESSIONAL MEMBERSHIPS .00 9,423.04 7,500.00 ( 1,923.04)125.6
10-45-500 OPERATING SUPPLIES 529.64 7,218.29 12,500.00 5,281.71 57.8
10-45-510 EQUIPMENT PURCHASE AND REPAIR .00 1,817.12 15,750.00 13,932.88 11.5
10-45-550 POSTAGE 500.00 1,419.82 2,000.00 580.18 71.0
10-45-560 UTILITIES -TELEPHONE 540.42 5,866.91 7,500.00 1,633.09 78.2
10-45-561 UTILITIES - NATURAL GAS .00 2,440.39 6,000.00 3,559.61 40.7
10-45-562 UTILITIES - ELECTRICITY 508.96 4,479.60 6,500.00 2,020.40 68.9
10-45-569 UTILITIES - TRASH REMOVAL 120.58 1,186.03 2,500.00 1,313.97 47.4
10-45-670 PROP MGMT - 107 EISENHOWER DR 644.03 9,991.83 40,000.00 30,008.17 25.0
10-45-671 PROP MGMT - 105 FRASER AVE .00 102.06 500.00 397.94 20.4
10-45-673 PROP MGMT - 153 FRASER AVE 303.89 6,471.42 20,000.00 13,528.58 32.4
10-45-674 PROP MGMT - 200 EISENHOWER DR .00 .00 500.00 500.00 .0
10-45-676 PROP MGMT - 400 DOC SUSIE AVE .00 80.96 500.00 419.04 16.2
10-45-690 MISCELLANEOUS EXPENSE 302.87 802.87 8,000.00 7,197.13 10.0
10-45-810 LEASE/PURCHASE - PRINCIPAL .00 21,209.13 21,210.00 .87 100.0
10-45-820 LEASE/PURCHASE - INTEREST .00 17,164.63 17,165.00 .37 100.0
TOTAL ADMINISTRATION 9,896.58 696,798.73 931,856.00 235,057.27 74.8
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 7
PUBLIC WORKS
10-60-110 SALARIES 25,926.41 343,394.89 420,000.00 76,605.11 81.8
10-60-210 HEALTH INSURANCE 5,762.65 71,553.89 85,000.00 13,446.11 84.2
10-60-220 FICA TAX 1,880.88 24,967.66 32,130.00 7,162.34 77.7
10-60-230 RETIREMENT 946.41 12,389.99 16,800.00 4,410.01 73.8
10-60-250 UNEMPLOYMENT TAX 78.24 1,035.23 1,260.00 224.77 82.2
10-60-260 WORKERS COMP CLAIMS 98.94 98.94 .00 ( 98.94).0
10-60-280 TRAINING PROGRAMS 400.00 1,174.54 2,000.00 825.46 58.7
10-60-290 TRAVEL, MEALS AND LODGING .00 850.39 2,000.00 1,149.61 42.5
10-60-295 MEALS AND ENTERTAINMENT 190.05 861.91 1,000.00 138.09 86.2
10-60-330 ENGINEERING FEES 550.00 33,467.25 15,000.00 ( 18,467.25)223.1
10-60-360 COMPUTER NETWORK SUPPORT 150.00 2,546.12 2,000.00 ( 546.12)127.3
10-60-370 OTHER PROFESSIONAL SERVICES 237.34 1,317.34 3,000.00 1,682.66 43.9
10-60-480 EQUIPMENT RENTAL .00 120.00 2,500.00 2,380.00 4.8
10-60-490 PROFESSIONAL MEMBERSHIPS .00 584.00 750.00 166.00 77.9
10-60-500 OPERATING SUPPLIES 5,885.63 40,718.81 80,000.00 39,281.19 50.9
10-60-506 PLANTS/PLANTER SUPPLIES 62.68 11,293.31 15,000.00 3,706.69 75.3
10-60-510 EQUIPMENT PURCHASE AND REPAIR 6,148.76 47,454.15 50,000.00 2,545.85 94.9
10-60-560 UTILITIES - TELEPHONE 154.84 2,060.67 4,200.00 2,139.33 49.1
10-60-561 UTILITIES - NATURAL GAS .00 3,352.82 6,000.00 2,647.18 55.9
10-60-562 UTILITIES - ELECTRICITY 128.43 1,391.88 3,000.00 1,608.12 46.4
10-60-569 UTILITIES - TRASH REMOVAL 275.76 1,844.95 2,500.00 655.05 73.8
10-60-670 PROP MGMT - 125 FRASER AVE .00 7,418.24 5,000.00 ( 2,418.24)148.4
10-60-673 PROP MGMT - FRASER RIVER TRAIL .00 5,644.23 20,000.00 14,355.77 28.2
10-60-674 PROP MGMT - HWY 40 PEDESTRIAN .00 17,897.08 25,000.00 7,102.92 71.6
10-60-676 PROP MGMT - OLD SCHLHOUSE PK 27.32 1,327.32 5,000.00 3,672.68 26.6
10-60-679 PROP MGMT - SCHOOL BUS GARAGE 98.96 4,485.15 7,000.00 2,514.85 64.1
10-60-681 PROP MGMT - COZENS RANCH PARK 260.00 27,354.19 50,000.00 22,645.81 54.7
10-60-682 PROP MGMT - AMTRAK STATION .00 561.43 .00 ( 561.43).0
10-60-684 PROP MGMT - FRODO .00 500.00 5,000.00 4,500.00 10.0
10-60-685 PROP MGMT - MTN MAN PARK .00 .00 500.00 500.00 .0
10-60-686 GORANSON STATION .00 .00 500.00 500.00 .0
10-60-690 MISCELLANEOUS EXPENSE .00 840.15 3,000.00 2,159.85 28.0
10-60-725 STREET IMPROVEMENTS 4,235.40 82,639.74 185,000.00 102,360.26 44.7
TOTAL PUBLIC WORKS 53,498.70 751,146.27 1,050,140.00 298,993.73 71.5
120 ZEREX AVENUE
10-65-380 JANITORIAL SERVICES 400.00 4,250.00 6,000.00 1,750.00 70.8
10-65-561 UTILITIES - NATURAL GAS .00 745.55 1,530.00 784.45 48.7
10-65-562 UTILITIES - ELECTRICITY 69.49 759.15 1,020.00 260.85 74.4
10-65-670 PROP MGMT - 120 ZEREX .00 4,350.57 5,000.00 649.43 87.0
TOTAL 120 ZEREX AVENUE 469.49 10,105.27 13,550.00 3,444.73 74.6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 8
TRANSFERS
10-90-920 TRANSFER TO CERF - POLICE DEPT .00 50,000.00 50,000.00 .00 100.0
10-90-930 TRANSFER TO CERF - PUBLICWORKS .00 60,000.00 60,000.00 .00 100.0
10-90-935 TRANSFER TO CAF .00 175,000.00 175,000.00 .00 100.0
10-90-940 TRANSFER TO DEBT SERVICE FUND .00 257,910.00 257,910.00 .00 100.0
TOTAL TRANSFERS .00 542,910.00 542,910.00 .00 100.0
TOTAL FUND EXPENDITURES 138,027.00 2,579,448.82 3,349,391.00 769,942.18 77.0
NET REVENUE OVER EXPENDITURES 171,432.95 1,944,134.14 776,549.00 ( 1,167,585.14)250.4
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
RESTRICTED REVENUE FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 9
ASSETS
12-10100 CASH COMBINED FUND 5,157.57
TOTAL ASSETS 5,157.57
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 5,157.57
BALANCE - CURRENT DATE 5,157.57
TOTAL FUND EQUITY 5,157.57
TOTAL LIABILITIES AND EQUITY 5,157.57
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
RESTRICTED REVENUE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 10
TAXES
12-31-100 RESTRICTED 1% GF SALES TAX 41,060.66 409,348.30 450,000.00 40,651.70 91.0
12-31-800 INTEREST INCOME 245.46 935.68 150.00 ( 785.68)623.8
TOTAL TAXES 41,306.12 410,283.98 450,150.00 39,866.02 91.1
TOTAL FUND REVENUE 41,306.12 410,283.98 450,150.00 39,866.02 91.1
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
RESTRICTED REVENUE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 11
EXPENDITURES
12-40-610 TRANSPORTATION O&M 398,025.91 398,291.86 400,000.00 1,708.14 99.6
12-40-615 TRANSPORTATION - CAPITAL EXP 1,813.00 2,192.55 .00 ( 2,192.55).0
12-40-715 TRAILS - CAPITAL EXPENDITURES 125.54 4,642.00 50,000.00 45,358.00 9.3
TOTAL EXPENDITURES 399,964.45 405,126.41 450,000.00 44,873.59 90.0
TOTAL FUND EXPENDITURES 399,964.45 405,126.41 450,000.00 44,873.59 90.0
NET REVENUE OVER EXPENDITURES ( 358,658.33)5,157.57 150.00 ( 5,007.57)3438.4
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
CONSERVATION TRUST FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 12
ASSETS
20-10100 CASH - COMBINED FUND 17,010.86
TOTAL ASSETS 17,010.86
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 17,010.86
BALANCE - CURRENT DATE 17,010.86
TOTAL FUND EQUITY 17,010.86
TOTAL LIABILITIES AND EQUITY 17,010.86
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 13
REVENUE
20-30-100 CONS TRUST (LOTTERY) PROCEEDS .00 4,895.89 6,500.00 1,604.11 75.3
20-30-800 INTEREST EARNINGS 11.47 79.64 15.00 ( 64.64)530.9
20-30-999 UNASSIGNED FUND BALANCE .00 12,035.33 13,010.00 974.67 92.5
TOTAL REVENUE 11.47 17,010.86 19,525.00 2,514.14 87.1
TOTAL FUND REVENUE 11.47 17,010.86 19,525.00 2,514.14 87.1
NET REVENUE OVER EXPENDITURES 11.47 17,010.86 19,525.00 2,514.14 87.1
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
CAPITAL EQUIP REPLACEMENT FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 14
ASSETS
30-10100 CASH - COMBINED FUND 488,711.91
TOTAL ASSETS 488,711.91
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 488,711.91
BALANCE - CURRENT DATE 488,711.91
TOTAL FUND EQUITY 488,711.91
TOTAL LIABILITIES AND EQUITY 488,711.91
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 15
REVENUE
30-30-100 HWY USE TAX PROCEEDS 3,859.96 38,683.81 45,039.00 6,355.19 85.9
30-30-800 INTEREST EARNINGS 326.90 2,956.50 350.00 ( 2,606.50)844.7
30-30-900 TRANSFER FROM G/F - POLICEDEPT .00 50,000.00 50,000.00 .00 100.0
30-30-910 TRANSFER FROM G/F - PUBLICWORK .00 60,000.00 60,000.00 .00 100.0
30-30-920 TRANSFER FROM UTILITY FUNDS .00 20,000.00 20,000.00 .00 100.0
30-30-999 UNASSIGNED FUND BALANCE .00 415,842.92 410,774.00 ( 5,068.92)101.2
TOTAL REVENUE 4,186.86 587,483.23 586,163.00 ( 1,320.23)100.2
TOTAL FUND REVENUE 4,186.86 587,483.23 586,163.00 ( 1,320.23)100.2
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 16
EXPENDITURES
30-40-745 PUBLIC SAFETY FLEET PURCHASE .00 53,353.45 65,000.00 11,646.55 82.1
30-40-750 REGULAR FLEET PURCHASE .00 .00 90,000.00 90,000.00 .0
30-40-755 HEAVY EQUIPMENT PURCHASE .00 .00 20,000.00 20,000.00 .0
30-40-810 LEASE/PURCHASE - PRINCIPAL .00 43,119.93 43,120.00 .07 100.0
30-40-820 LEASE/PURCHASE - INTEREST .00 2,297.94 2,298.00 .06 100.0
TOTAL EXPENDITURES .00 98,771.32 220,418.00 121,646.68 44.8
TOTAL FUND EXPENDITURES .00 98,771.32 220,418.00 121,646.68 44.8
NET REVENUE OVER EXPENDITURES 4,186.86 488,711.91 365,745.00 ( 122,966.91)133.6
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
CAPITAL ASSET FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 17
ASSETS
32-10100 CASH - COMBINED FUND 25,346.77
TOTAL ASSETS 25,346.77
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
32-29800 FUND BALANCE - BEGINNING OF YR ( 216,568.37)
REVENUE OVER EXPENDITURES - YTD 241,915.14
BALANCE - CURRENT DATE 25,346.77
TOTAL FUND EQUITY 25,346.77
TOTAL LIABILITIES AND EQUITY 25,346.77
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 18
CAPITAL ASSET REVENUE
32-30-800 INTEREST EARNINGS 17.08 744.75 .00 ( 744.75).0
32-30-910 TRANSFER IN FROM GENERAL FUND .00 175,000.00 175,000.00 .00 100.0
32-30-999 UNASSIGNED FUND BALANCE .00 102,569.44 117,521.00 14,951.56 87.3
TOTAL CAPITAL ASSET REVENUE 17.08 278,314.19 292,521.00 14,206.81 95.1
TOTAL FUND REVENUE 17.08 278,314.19 292,521.00 14,206.81 95.1
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 19
CAPITAL ASSET EXPENDITURES
32-40-815 CAPITAL PROJ - STREETS NEW .00 36,399.05 250,000.00 213,600.95 14.6
32-40-900 TRANSFER TO GENERAL FUND .00 .00 42,521.00 42,521.00 .0
TOTAL CAPITAL ASSET EXPENDITURES .00 36,399.05 292,521.00 256,121.95 12.4
TOTAL FUND EXPENDITURES .00 36,399.05 292,521.00 256,121.95 12.4
NET REVENUE OVER EXPENDITURES 17.08 241,915.14 .00 ( 241,915.14).0
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
DEBT SERVICE FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 20
ASSETS
40-10100 CASH - COMBINED FUND 483,968.84
TOTAL ASSETS 483,968.84
LIABILITIES AND EQUITY
FUND EQUITY
40-27100 DSF COMMITTED RESERVE BALANCE ( 102,794.00)
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 586,762.84
BALANCE - CURRENT DATE 586,762.84
TOTAL FUND EQUITY 483,968.84
TOTAL LIABILITIES AND EQUITY 483,968.84
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 21
REVENUE
40-30-100 PROPERTY TAX .00 67.81 .00 ( 67.81).0
40-30-800 INTEREST EARNINGS 326.30 3,116.18 100.00 ( 3,016.18)3116.2
40-30-910 TRANSFER IN FROM GENERAL FUND .00 257,910.00 257,910.00 .00 100.0
40-30-990 TRANSFER IN FROM DSF RESERVES .00 102,794.00 102,794.00 .00 100.0
40-30-999 CARRYOVER BALANCE .00 575,578.71 .00 ( 575,578.71).0
TOTAL REVENUE 326.30 939,466.70 360,804.00 ( 578,662.70)260.4
TOTAL FUND REVENUE 326.30 939,466.70 360,804.00 ( 578,662.70)260.4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 22
EXPENDITURES
40-40-385 TREASURER'S FEES GO BOND .00 1.36 .00 ( 1.36).0
40-40-810 BOND PRINCIPAL - 02 S&U ISSUE .00 30,000.00 30,000.00 .00 100.0
40-40-811 BOND PRINCIPAL - 98 GO ISSUE .00 95,000.00 95,000.00 .00 100.0
40-40-812 BOND PRINCIPAL - 98 S&U ISSUE .00 195,000.00 195,000.00 .00 100.0
40-40-820 BOND INTEREST - 02 S&U ISSUE .00 4,125.00 4,125.00 .00 100.0
40-40-821 BOND INTEREST - 98 GO ISSUE .00 2,042.50 7,794.00 5,751.50 26.2
40-40-822 BOND INTEREST - 98 S&U ISSUE .00 25,785.00 25,785.00 .00 100.0
40-40-850 BOND AGENT FEES .00 750.00 3,000.00 2,250.00 25.0
40-40-910 TRANSFER TO DSF RESERVES .00 .00 100.00 100.00 .0
TOTAL EXPENDITURES .00 352,703.86 360,804.00 8,100.14 97.8
TOTAL FUND EXPENDITURES .00 352,703.86 360,804.00 8,100.14 97.8
NET REVENUE OVER EXPENDITURES 326.30 586,762.84 .00 ( 586,762.84).0
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
WATER FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 23
ASSETS
50-10100 CASH - COMBINED FUND 1,697,661.80
50-10290 CASH W/TREASURER - COLLECTIONS 712.51
50-11500 A/R CUSTOMER SERVICE CHARGES ( 2,535.11)
50-11550 A/R - BILLINGS 860.00
50-16100 LAND 100,000.00
50-16200 BUILDINGS 3,028,174.49
50-16203 WELLS SYSTEM 768,371.74
50-16212 WATER DISTRIBUTION/STORAGE 9,845,211.82
50-16213 WELLS 1,083,397.93
50-16400 EQUIPMENT 353,994.02
50-16500 WATER RIGHTS 19,775.86
50-17900 ACCUMULATED DEPRECIATION ( 161,508.67)
50-17901 ACCUMULATED DEPR - BLDGS& IMPR ( 959,751.00)
50-17902 ACCUMULATED DEPR - SYSTEM&IMPR ( 3,594,649.00)
TOTAL ASSETS 12,179,716.39
LIABILITIES AND EQUITY
LIABILITIES
50-20776 DUE TO GRAND PARK - TAPS 61,600.00
50-21100 ACCRUED PTO AND BENEFITS 5,569.00
50-22910 ROAD CUT SURITY FEES 10,600.00
50-22920 BULK WATER SECURITY DEP 7,500.00
TOTAL LIABILITIES 85,269.00
FUND EQUITY
50-27000 WF COMMITTED RESERVE BALANCE 500,000.00
UNAPPROPRIATED FUND BALANCE:
50-29800 RETAINED EARNINGS 10,483,025.69
REVENUE OVER EXPENDITURES - YTD 1,111,421.70
BALANCE - CURRENT DATE 11,594,447.39
TOTAL FUND EQUITY 12,094,447.39
TOTAL LIABILITIES AND EQUITY 12,179,716.39
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 24
LICENSES & PERMITS
50-32-100 EXCAVATION PERMIT FEES .00 825.00 275.00 ( 550.00)300.0
TOTAL LICENSES & PERMITS .00 825.00 275.00 ( 550.00)300.0
CHARGES FOR SERVICES
50-34-100 CUSTOMER SERVICE CHARGES .00 640,638.10 831,120.00 190,481.90 77.1
50-34-150 PENALTIES & INTEREST ( 1,336.66)4,354.84 1,000.00 ( 3,354.84)435.5
50-34-200 PLANT INVESTMENT FEES .00 .00 7,700.00 7,700.00 .0
50-34-300 WATER METER SALES 7,650.00 55,541.78 5,000.00 ( 50,541.78)1110.8
TOTAL CHARGES FOR SERVICES 6,313.34 700,534.72 844,820.00 144,285.28 82.9
MISCELLANEOUS REVENUE
50-36-100 INTEREST EARNINGS 1,129.23 8,987.55 800.00 ( 8,187.55)1123.4
50-36-900 MISCELLANEOUS REVENUE 200.00 3,934.92 2,500.00 ( 1,434.92)157.4
TOTAL MISCELLANEOUS REVENUE 1,329.23 12,922.47 3,300.00 ( 9,622.47)391.6
OTHER SOURCES & TRANSFERS
50-39-999 UNASSIGNED FUND BALANCE .00 1,020,122.00 892,609.00 ( 127,513.00)114.3
TOTAL OTHER SOURCES & TRANSFERS .00 1,020,122.00 892,609.00 ( 127,513.00)114.3
TOTAL FUND REVENUE 7,642.57 1,734,404.19 1,741,004.00 6,599.81 99.6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 25
EXPENDITURES
50-40-110 SALARIES 13,890.48 167,453.55 195,000.00 27,546.45 85.9
50-40-210 HEALTH INSURANCE 3,118.25 27,457.87 29,250.00 1,792.13 93.9
50-40-220 FICA TAX 1,034.49 12,404.16 14,918.00 2,513.84 83.2
50-40-230 RETIREMENT 440.22 5,903.32 6,500.00 596.68 90.8
50-40-250 UNEMPLOYMENT TAX 41.95 500.59 585.00 84.41 85.6
50-40-280 TRAINING PROGRAMS .00 200.00 3,000.00 2,800.00 6.7
50-40-290 TRAVEL, MEALS AND LODGING .00 201.11 3,000.00 2,798.89 6.7
50-40-295 MEALS AND ENTERTAINMENT 13.07 135.19 2,000.00 1,864.81 6.8
50-40-310 LEGAL FEES 5,990.00 37,109.00 65,000.00 27,891.00 57.1
50-40-330 ENGINEERING FEES 5,865.00 56,897.21 60,000.00 3,102.79 94.8
50-40-360 COMPUTERS-NETWORKS AND SUPPORT 350.00 5,556.55 6,000.00 443.45 92.6
50-40-370 OTHER PROFESSIONAL SERVICES 320.04 18,036.71 25,000.00 6,963.29 72.2
50-40-430 INSURANCE 14,876.00 15,096.51 20,000.00 4,903.49 75.5
50-40-440 ADVERTISING .00 .00 500.00 500.00 .0
50-40-460 SYSTEM REPAIR AND MAINT - PROD 5.43 5,796.18 79,000.00 73,203.82 7.3
50-40-465 SYSTEM REPAIR AND MAINT - DIST 41,448.97 101,846.74 25,000.00 ( 76,846.74)407.4
50-40-490 PROFESSIONAL MEMBERSHIPS 60.00 5,745.00 9,500.00 3,755.00 60.5
50-40-500 OPERATING SUPPLIES-PRODUCTION .00 10,661.90 35,000.00 24,338.10 30.5
50-40-505 OPERATING SUPPLIES-DISTRIB 189.96 47,760.31 40,000.00 ( 7,760.31)119.4
50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 425.47 30,000.00 29,574.53 1.4
50-40-520 TESTING .00 1,051.50 5,000.00 3,948.50 21.0
50-40-550 POSTAGE & BILLING SUPPLIES 1,000.00 1,738.50 2,500.00 761.50 69.5
50-40-560 UTILITIES - TELEPHONE 323.02 3,684.17 4,500.00 815.83 81.9
50-40-562 UTILITIES - ELECTRICITY 2,464.33 30,596.38 50,000.00 19,403.62 61.2
50-40-670 PROP MGMT - FRASER WTP .00 .00 3,000.00 3,000.00 .0
50-40-680 PROP MGMT - MARYVALE WTP .00 800.00 3,000.00 2,200.00 26.7
50-40-690 MISCELLANEOUS EXPENSE .00 397.73 2,000.00 1,602.27 19.9
50-40-715 WATER RIGHTS - DIVERSION & DEV .00 6,526.84 35,000.00 28,473.16 18.7
50-40-730 CAPITAL PROJECTS .00 49,000.00 250,000.00 201,000.00 19.6
50-40-760 FRASER FIRMING - CAPPROJ .00 .00 650,000.00 650,000.00 .0
50-40-930 TRANSFER TO CERF .00 10,000.00 10,000.00 .00 100.0
TOTAL EXPENDITURES 91,431.21 622,982.49 1,664,253.00 1,041,270.51 37.4
TOTAL FUND EXPENDITURES 91,431.21 622,982.49 1,664,253.00 1,041,270.51 37.4
NET REVENUE OVER EXPENDITURES ( 83,788.64)1,111,421.70 76,751.00 ( 1,034,670.70)1448.1
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
WASTEWATER FUND
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 26
ASSETS
55-10100 CASH - COMBINED FUND 3,993,766.23
55-10290 CASH W/TREASURER - COLLECTIONS 457.68
55-11500 A/R CUSTOMER SERVICE CHARGES 6,703.10
55-11900 MISCELLANEOUS RECEIVABLES 15,554.00
55-15950 CAP REPL RES HELD W/JFOC 713,853.60
55-15955 O&M RESERVE HELD W/JFOC 47,374.51
55-16100 LAND 144,320.40
55-16200 SEWER TREATMENT PLANT 3,331,237.89
55-16210 METER BUILDING & IMPROVEMENTS 8,056.39
55-16220 SEWER COLLECTION SYSTEM 10,925,740.18
55-16250 CONSOLIDATED COLLECTION SYSTEM 279,069.00
55-16400 EQUIPMENT 98,106.17
55-17900 ACCUMULATED DEPRECIATION ( 968,697.07)
55-17905 ACCUM DEPR - PLANT/JFOC ( 52,324.88)
55-17910 ACCUM DEPR - SEWER COLLECT-FSD ( 3,963,952.69)
55-17915 ACCUM DEPR-EQUIPMENT ( 49,148.54)
TOTAL ASSETS 14,530,115.97
LIABILITIES AND EQUITY
LIABILITIES
55-21100 ACCRUED PTO AND BENEFITS 14,044.00
55-22910 WW CONNECTION SURETY FEES 6,125.00
TOTAL LIABILITIES 20,169.00
FUND EQUITY
55-27000 WWF COMMITTED RESERVE BAL-O&M 500,000.00
55-27010 WWF COMMITTED RESERVE BAL-CAP 221,000.00
55-27020 WWF COMMITTED RESERVE BAL-JFF 330,000.00
55-27030 WWF COMMITTED RESERVE - PLANT 1,000,000.00
UNAPPROPRIATED FUND BALANCE:
55-29800 RETAINED EARNINGS 9,778,114.60
55-29820 RETAINED EARNINGS - RESTRICTED 761,228.11
REVENUE OVER EXPENDITURES - YTD 1,919,604.26
BALANCE - CURRENT DATE 12,458,946.97
TOTAL FUND EQUITY 14,509,946.97
TOTAL LIABILITIES AND EQUITY 14,530,115.97
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 27
CHARGES FOR SERVICES
55-34-100 CUSTOMER SERVICE CHARGES .00 523,405.00 693,000.00 169,595.00 75.5
55-34-150 PENALTIES & INTEREST ( 1,303.17)3,015.69 1,000.00 ( 2,015.69)301.6
55-34-200 PLANT INVESTMENT FEES 60,000.00 517,500.00 100,000.00 ( 417,500.00)517.5
TOTAL CHARGES FOR SERVICES 58,696.83 1,043,920.69 794,000.00 ( 249,920.69)131.5
MISCELLANEOUS REVENUE
55-36-100 INTEREST EARNINGS 2,643.37 19,890.11 3,200.00 ( 16,690.11)621.6
55-36-500 JFF MANAGEMENT FEE .00 14,500.00 29,000.00 14,500.00 50.0
55-36-900 MISCELLANEOUS REVENUE .00 39.07 .00 ( 39.07).0
TOTAL MISCELLANEOUS REVENUE 2,643.37 34,429.18 32,200.00 ( 2,229.18)106.9
OTHER SOURCES & TRANSFERS
55-39-200 GRANTS AND AID FROM AGENCIES .00 51,777.83 30,000.00 ( 21,777.83)172.6
55-39-999 UNASSIGNED FUND BALANCE .00 2,335,149.00 2,271,398.00 ( 63,751.00)102.8
TOTAL OTHER SOURCES & TRANSFERS .00 2,386,926.83 2,301,398.00 ( 85,528.83)103.7
TOTAL FUND REVENUE 61,340.20 3,465,276.70 3,127,598.00 ( 337,678.70)110.8
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2016
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 28
EXPENDITURES
55-40-110 SALARIES 14,180.36 169,130.18 205,000.00 35,869.82 82.5
55-40-210 HEALTH INSURANCE 3,091.44 27,307.89 30,500.00 3,192.11 89.5
55-40-220 FICA TAX 1,058.73 12,528.05 15,683.00 3,154.95 79.9
55-40-230 RETIREMENT 417.80 5,898.43 7,000.00 1,101.57 84.3
55-40-250 UNEMPLOYMENT TAX 42.86 505.78 615.00 109.22 82.2
55-40-280 TRAINING PROGRAMS .00 .00 2,500.00 2,500.00 .0
55-40-290 TRAVEL, MEALS AND LODGING .00 123.68 2,500.00 2,376.32 5.0
55-40-295 MEALS AND ENTERTAINMENT 13.07 116.89 2,000.00 1,883.11 5.8
55-40-310 LEGAL FEES .00 .00 5,000.00 5,000.00 .0
55-40-330 ENGINEERING FEES .00 633.50 5,000.00 4,366.50 12.7
55-40-360 COMPUTERS-NETWORKS AND SUPPORT 350.00 3,882.91 6,000.00 2,117.09 64.7
55-40-370 OTHER PROFESSIONAL SERVICES 37.18 2,036.52 10,000.00 7,963.48 20.4
55-40-410 BANK CHARGES .00 .00 100.00 100.00 .0
55-40-430 INSURANCE 2,878.00 3,102.84 6,500.00 3,397.16 47.7
55-40-440 ADVERTISING .00 .00 500.00 500.00 .0
55-40-460 SYSTEM REPAIR AND MAINT-COLLEC 6,666.00 52,034.03 118,000.00 65,965.97 44.1
55-40-490 PROFESSIONAL MEMBERSHIPS 135.00 4,750.00 2,000.00 ( 2,750.00)237.5
55-40-500 OPERATING SUPPLIES-COLLECTIONS .00 112.31 5,000.00 4,887.69 2.3
55-40-510 EQUIPMENT PURCHASE AND REPAIR .00 172.87 5,000.00 4,827.13 3.5
55-40-520 TESTING .00 .00 1,000.00 1,000.00 .0
55-40-550 POSTAGE & BILLING SUPPLIES 1,000.00 1,738.50 3,000.00 1,261.50 58.0
55-40-560 UTILITIES - TELEPHONE 102.70 1,287.72 2,000.00 712.28 64.4
55-40-650 WW TREATMENT CHARGES/JFOC 9,965.21 125,893.58 185,846.00 59,952.42 67.7
55-40-690 MISCELLANEOUS EXPENSE .00 397.73 3,000.00 2,602.27 13.3
55-40-730 CAPITAL PROJECTS 8,695.65 124,019.03 216,500.00 92,480.97 57.3
55-40-930 TRANSFER TO CERF .00 10,000.00 10,000.00 .00 100.0
55-40-970 TRANSFER TO RESERVES .00 1,000,000.00 1,000,000.00 .00 100.0
TOTAL EXPENDITURES 48,634.00 1,545,672.44 1,850,244.00 304,571.56 83.5
TOTAL FUND EXPENDITURES 48,634.00 1,545,672.44 1,850,244.00 304,571.56 83.5
NET REVENUE OVER EXPENDITURES 12,706.20 1,919,604.26 1,277,354.00 ( 642,250.26)150.3
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
GENERAL FIXED ASSETS
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 29
ASSETS
91-16100 LAND 730,630.35
91-16200 ADMINISTRATION BUILDING 208,379.39
91-16203 MAINTENANCE BUILDING 57,722.51
91-16208 HOUSE - 400 DOC SUSIE AVE 54,839.27
91-16209 VISITOR CENTER 183,895.00
91-16211 BUSBARN & 105 FRASER AVE HOUSE 100,000.00
91-16250 CHURCH 267,000.00
91-16306 PARKS 367,800.08
91-16311 STREET IMPROVEMENTS 3,439,840.00
91-16312 HIGHWAY 40 PATH 8,872.00
91-16490 EQUIPMENT - OTHER 872,015.00
91-16500 OFFICE EQUIPMENT 57,261.75
91-17900 ACCUMULATED DEPRECIATION ( 2,260,048.61)
TOTAL ASSETS 4,088,206.74
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
91-29800 INVESTMENT IN FIXED ASSETS 4,088,206.74
BALANCE - CURRENT DATE 4,088,206.74
TOTAL FUND EQUITY 4,088,206.74
TOTAL LIABILITIES AND EQUITY 4,088,206.74
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2016
GENERAL LONG-TERM DEBT
FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 12/12/2016 02:46PM PAGE: 30
ASSETS
95-18100 AMOUNT TO BE PROVIDED 3,131,161.31
TOTAL ASSETS 3,131,161.31
LIABILITIES AND EQUITY
LIABILITIES
95-25050 2002 SERIAL BONDS 360,000.00
95-25060 1998 REVENUE REFUNDING BONDS 2,035,000.00
95-25070 1998 GENERAL OBLIGATION BONDS 475,000.00
95-25200 ACCRUED COMPENSATED ABSENCES 15,677.17
95-25500 CAPITAL LEASES KOMATSU LOADER 245,484.14
TOTAL LIABILITIES 3,131,161.31
TOTAL LIABILITIES AND EQUITY 3,131,161.31