HomeMy Public PortalAbout05 aTOF 2017- State Budget FormatTown of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 1
2017 Town of Fraser Budget
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 2
December 7, 2016
Mayor Vandernail and the Board of Trustees are pleased to present the 2017 Budget.
The Town Board has expressed a strong commitment to ensuring the fiscal sustainability of the
organization while providing the highest level of service within our available resources.
Throughout the Budget Process, the Town Board has identified challenges that threaten near
term fiscal sustainability for the organization. Further, absent effective mitigating actions by the
Town, the impact of these challenges may result in significant reductions to levels of service,
changes to the Town’s tax structure, and/or increases in service fees. These challenges are
summarized as follows:
Sales tax revenues provide approximately 75% of the revenue in the General Fund
which provides for the general operations of the Town. The Fraser business community
is relatively small, therefore otherwise minor changes can have a significant impact on
revenues that are relied upon for general operations. The opening of a new grocery
store in Winter Park in 2017 will most certainly have a negative impact on Fraser sales
tax revenues. However, the extent of that impact is uncertain.
Our long range plans, policies and codes need review, especially in North Fraser, to
confirm that they accurately reflect our community vision for the future.
The desire to coordinate and improve solid waste management programs, energy
efficiency, and best business sustainability practices.
While the Town of Fraser has made great strides to improve its records management
programs, this is a critical function for the organization and needs further resources to
ensure effective and efficient management of our community’s public records.
Demands on the Public Works Department exceed current resources in the department,
especially in terms of winter snow management, water and sewer operations, and open
space and trails maintenance.
Absent significant investment in water system infrastructure, the Town may not be able
to meet its mission of providing a safe, reliable, and sustainable water supply into the
future.
Inflow and infiltration into the Town’s wastewater collections system is resulting in
operational challenges at the Upper Fraser Valley Wastewater Treatment Facility which
will require multi-million dollar capital projects at the Facility to avoid violations of our
permits, unless we act to reduce the collection system inflow and infiltration problems.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 3
Colorado municipalities are required to adopt an annual budget. In addition to identifying
revenue sources and amounts, the budget identifies the Town Board’s vision and hopes for the
community via proposed expenditures. Over the course of the year, the Budget provides the
framework for the annual work plan, all programs, projects, and services (and levels of service)
to be provided to the community. The total expenditures appropriated in the annual budget
cannot be exceeded unless an amended budget is adopted after proper hearings. The annual
budget cannot provide for deficit spending, unless appropriate additional funds are provided
(such as those from committed reserve accounts).
Budget adoption is a public policy exercise that must comply with certain statutory requirements.
The Town’s process meets and exceeds all such requirements. While only one public hearing
is required, the Fraser Town Board conducted three hearings. These hearings occurred on
November 2nd, November 16th, and December 7th 2016. The Water and Wastewater Committee
was also instrumental in considering rates for the Water and Wastewater Funds.
The baseline services provided for in the 2017 budget are proposed to be delivered at the same
level of service as provided in 2016. These baseline services include:
Public Works, including maintenance of streets, trails, parks, and other assets; Water
production and distribution to Fraser residents and guests; Wastewater collections and
treatment.
Administrative services , including financial and records management, and general
municipal administration.
Community Development, including planning review of new development, long range
strategic planning, and other planning and building services .
Provision of Law Enforcement (including municipal court and animal control) and
Building Inspection Services via intergovernmental agreements with the Town of Winter
Park.
Operation of the Upper Fraser Valley Wastewater Treatment Facility on behalf of the
Town of Fraser, Winter Park Ranch Water and Sanitation District, and Grand County
Water and Sanitation District #1.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 4
In addition to the baseline services, the Town Board included provisions in the 2017 Budget to
mitigate the challenges facing the community as identified above. These include:
The Town Board hopes to convey a strong message in the 2017 Budget that Fraser is
“Open for Business.”
o In lieu of funding 2017 Chamber of Commerce Marketing initiatives, the Town
Board is redirecting those funds toward Fraser business initiatives and downtown
improvement plans.
o The Town of Fraser will be creating a new staff position focused on Fraser local
business initiatives.
o The Town Board remains committed to the Business Enhancement Grant
Program with a $25,000 appropriation.
o Fraser will continue to provide a $5,000 contribution to the Grand Enterprise
Initiative. This countywide initiative is designed to provide business owners free
confidential support and assistance, with the goal of growing local businesses.
$15,000 is provided for implementation of the recommendations of the waste diversion
study. This includes development of a new pay as you throw drop off facility for trash
and recycling.
The Water and Wastewater Funds include budget appropriations for significant capital
projects as identified in the Capital Improvement Plans.
In addition to the above, the following are noteworthy additions and funding changes from the
2016 Budget:
On November 3, 2015, voters approved an increase in the municipal sales tax rate from
4% to 5% to fund transit, trails, and capital projects, beginning on January first 2016. In
2017, Fraser remains committed to enhancing transit and trail facilities within the
community.
The Town Board has not increased service fees for water and sewer in 2017 and has
directed staff to adjust accordingly with operations and capital expenditures.
Revenues and expenditures in the Debt Service Fund will decrease because we are
paying off our outstanding bonded debt in 2017. All expenditures related to the pay-off
will be funded from reserves with in the Debt Service Fund.
Legal and engineering fees in the General Fund, Water Fund and Wastewater Fund
have been increased in anticipation of ongoing matters that require this support. These
include water diligence matters, protection of the Town’s interests as Byers Peak Ranch
pursues new water rights and county development approvals, and wastewater permitting
matters.
117 Eisenhower (the Historic Church and Community Center) will be painted in 2017.
The budget provides $18,000 for this work.
As recommended by the Public Arts Committee, the Town Board has made a $7,500
commitment to the Arts in Public Places Program.
Ongoing demands in day to day operations are being assisted with the funding of; a new
administrative sergeant position in the Police Department, and conversion of two
seasonal Public Works positions to year round full time positions.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 5
Town Board salaries have not been increased, but expenditures out of that line have
increased as a result of the establishment of two new advisory bodies, the Public Arts
Committee and the Economic Development Advisory Committee.
Purchase of a new loader for the Public Works Department is anticipated to replace the
1996 Loader. This is an important asset in our snow management operations.
A significant project, estimated at $250,000, is anticipated in the Water Fund to address
problems in the water system encountered in 2016 near Eisenhower and Leonard.
Additionally, the Board directed staff to include the following in the 2017 work plan, though
minimal funding has been appropriated:
Begin exploration and evaluation of opportunities to enhance broadband services.
Continue to make progress on the Housing Work Plan.
Seek grant funding for pedestrian enhancements around the Holiday Inn Express
(intersection of US40 and CR804). The Board appropriated $50,000 as a challenge for
staff to find a cost effective solution to pedestrian connectivity in the area.
The Board also has challenged staff to seek funding for pedestrian crossing
improvements in Downtown Fraser.
Pursue changes to our Budget process to implement Program Based Budgeting.
Funds
The Town’s Budget includes the following funds:
General Fund (GF), which provides for the general functions and services such as
administration, planning, law enforcement, streets and properties.
Restricted Revenue Fund (RRF), a fund to account for sales tax revenues restricted
to transit, trails, and capital projects.
Conservation Trust Fund (CTF), which is funded by lottery proceeds and provides for
open space and recreational capital projects.
Capital Equipment Replacement Fund (CERF), which provides for vehicle and heavy
equipment purchases.
Capital Asset Fund (CAF), which is intended to fund long term maintenance of capital
assets (streets, buildings, parks, trails, etc).
Debt Service Fund (DSF), which provides for debt service payments.
Fraser River Enhancement Project Fund (FREP), which was utilized for the Fraser
River Enhancement Project to provide transparency and accountability for the project.
Water Fund (WF), an enterprise fund for the Town’s water utility.
Wastewater Fund (WWF), an enterprise fund for the Town’s wastewater utility.
Joint Facilities Fund (JFF) O&M and the Joint Facilities Fund CRR, both of which
provide for operations and capital projects at the Wastewater Treatment Plant.
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 6
Reserves
The Fraser Town Board adopted significant amendments to the Town’s Financial Policies (see
Resolution 2015-12-14). In addition to updating the financial standards and expectations
established by the Board, the policies include new reserve policies and goals. Additionally, in
order to clearly identify the Town’s financial position the Budget format has been amended. At
the bottom of each fund, the available reserves are identified.
Budget Process
The budgeting process is continuous throughout the year, as we continually monitor revenues
and expenses against the current adopted budget.
Budget development for the following year begins mid-year in the offices of the Town Manager
and Finance Manager as trends are identified and work plans for the current year are evaluated.
Around this time budget requests and proposals for the following year start to be identified and
are submitted by department heads, the Town Board, and other outside entities.
While only one public hearing is re quired, the Town of Fraser hosts three public hearings
to ensure that the community has ample opportunity to engage in this process. In 201 6,
the Town Board conduct ed three hearings (November 2nd, November 16th, and December
7th).
The Town’s Budget is one of the most important matters considered by the Town Board that
directly affects every resident, guest, business, and property owner within the community.
Budget Basis
The 201 7 budget is prepared in accordance with the laws of the State of Colorado and
has been prepared using the Modified Accrual basis of accounting. Under this method, the
focus is on current financial resource measurement whereby revenues are recognized
when they become both meas urable and available (except for unmarred interest on long -
term debt which is recognized when due). Measurable means the amount of the
transaction that can be determined and available means collectible within the current
period or soon enough thereafter to be used to pay liabilities of the current period.
The budgets for the enterprise funds are prepared using the accrual basis of accounting,
meaning that revenues and expenses are recognized when they are earned or incurred.
Thank you on behalf of the c ommunity!
Mayor Vandernail and the Board of Trustees, as well as staff, appreciate the time,
effort, and consideration invested by so many in this important process .
Town of Fraser
PO Box 370, Fraser, CO 80442 office 970-726-5491 fax 970-726-5518
www.frasercolorado.com
Page 7
Supplemental Lease/Purchase Information
(Required by C.R.S. 29-1-103 (d) (II))
General Fund
FroDo Property
Year Principal Interest Total
2017 - 2018 $106,294 $85,575 $191,869
2019 - 2023 $135,403 $56,466 $191,869
2024 - 2028 $153,298 $19,386 $172,684
Capital Equipment Replacement Fund
Street Sweeper
Year Principal Interest Purchase Price
2017 $44,254.00 $1,163.87 $0
12/31/2016
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
GENERAL FUND
REVENUE
TAXES
10-31-100 General Fund Property Tax 196,488 197,417 201,082 199,838 201,500 209,388
10-31-200 Specific Ownership Tax 10,682 11,677 10,200 10,316 11,500 11,000
10-31-300 Motor Vehicle Tax 4,420 4,661 4,200 4,012 4,200 4,200
10-31-400 Town Sales Tax 1,738,348 1,847,259 1,800,000 1,642,670 2,175,000 1,832,000
10-31-410 Use Tax - Building Materials 165,397 256,425 85,000 318,602 335,000 100,000
10-31-420 Use Tax - Motor Vehicle Sales 66,954 73,137 60,000 63,239 68,000 60,000
10-31-430 State Cigarette Tax 4,277 3,792 4,000 2,972 3,650 3,500
10-31-800 Franchise Fees 55,006 54,795 52,000 40,637 52,000 55,000
Sub-Total 2,241,572 2,449,163 2,216,482 2,282,285 2,850,850 2,275,088
LICENSES & PERMITS
10-32-100 Business License Fees 13,663 13,100 13,000 10,324 10,444 10,520
10-32-110 Regulated Industry Fees/Taxes 28,806 103,378 50,000 100,340 110,500 75,000
Sub-Total 42,468 116,478 63,000 110,664 120,944 85,520
INTERGOVERNMENTAL
10-33-100 Grants 10,000 82,847 97,000 128,203 133,203 15,000
Sub-Total 10,000 82,847 97,000 128,203 133,203 15,000
CHARGES FOR SERVICES
10-34-100 Annexation Fees 0 275 1,000 0 0 1,000
10-34-110 Zoning Fees 2,500 8,925 1,500 2,000 2,000 1,500
10-34-120 Subdivision Fees 15,400 29,550 1,500 5,450 5,450 1,500
10-34-130 Miscellaneous Planning Fees 1,905 2,300 1,000 7,116 7,116 1,000
10-34-150 Affordable Housing Impact Fee 0 0 0 0 0 0
10-34-740 Fees in Lieu of Park Land 0 0 0 0 0 0
10-34-750 WTHP Revenue 0 0 0 0 0 0
Sub-Total 19,805 41,050 5,000 14,566 14,566 5,000
FINES & FORFEITURES
10-35-100 Court Fines 0 0 0 0 0 0
10-35-200 Police Dept. Sur-Charge 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
MISCELLANEOUS REVENUE
10-36-100 Interest Earnings 3,156 5,161 3,500 14,805 17,800 15,000
10-36-300 Rental Income 11,420 15,615 12,500 15,525 15,525 15,500
10-36-500 Sale of General Fixed Assets 6,163 0 0 0 0 0
10-36-600 Reimbursable - Mustang 0 0 0 0 0 0
10-36-610 Reimbursable - Prof Services 178,944 110,064 50,000 59,270 65,000 50,000
10-36-620 Reimbursable - Night Shuttle 0 0 0 0 0 0
10-36-900 Miscellaneous Revenue 34,660 22,666 30,000 19,595 20,000 20,000
Sub-Total 234,343 153,507 96,000 109,196 118,325 100,500
SPECIAL ASSESSMENTS
10-37-100 Byers Vista SID 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
OTHER SOURCES AND TRANSFERS
10-39-100 Bond Proceeds 0 0 0 0 0 0
10-39-900 Transfers in from Other Funds 0 10,000 0 0 0 21,175
10-39-999 Unassigned Fund Balance 2,009,110 1,866,145 1,593,261 1,868,732 1,868,732 2,084,981
Sub-Total 2,009,110 1,876,145 1,593,261 1,868,732 1,868,732 2,106,156
GENERAL FUND "NEW" REVENUES 2,548,189 2,843,045 2,477,482 2,644,914 3,259,063 2,502,283
GENERAL FUND TOTAL REVENUE 4,557,299 4,719,190 4,070,743 4,513,646 5,106,620 4,587,264
EXPENDITURES
TOWN BOARD
10-41-110 Salaries 16,460 20,475 30,000 17,930 30,000 50,000
10-41-220 FICA Tax 1,259 1,566 2,295 1,372 2,295 3,825
10-41-280 Training Programs 7,448 3,152 6,000 4,835 5,200 6,000
10-41-290 Travel, Meals and Lodging 4,555 1,946 5,000 4,170 4,500 5,000
10-41-295 Meals and Entertainment 7,802 7,761 8,000 8,480 12,000 10,000
10-41-690 Miscellaneous Expense 2,552 -13,779 3,000 12,917 13,500 10,000
10-41-860 Grants and Aid to Agencies 1,000 14,155 0 1,550 2,000 5,000
10-41-861 Intergovernmental Agreements 9,000 9,000 14,500 15,000 15,000 9,000
10-41-862 Fraser/Winter Park Police Dept 406,188 406,020 450,000 389,121 424,500 500,000
10-41-863 Street Lighting and Signals 16,667 18,810 97,200 14,271 19,000 22,000
10-41-864 Special Events 10,000 12,500 10,000 10,000 10,000 10,000
10-41-865 Grand County Dispatch 0 0 0 0 0 0
10-41-866 Wood Stove Rebates 0 0 0 50 0 0
10-41-867 Chamber of Commerce - IGA 72,764 61,514 74,940 74,701 87,430 0
10-41-868 Winter Shuttle - IGA 52,000 56,000 0 0 0 0
10-41-869 Summer Shuttle - IGA 0 0 0 0 0 0
10-41-870 Business Dist StreetScape 3,961 3,890 5,000 4,000 5,000 5,000
10-41-871 Business Enhancement Programs 3,200 55,567 105,000 20,093 105,000 30,000
10-41-872 Sustainability 0 0 0 0 0 15,000
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
Sub-Total 614,857 658,577 810,935 578,489 735,425 680,825
ADMINISTRATION
10-45-110 Salaries 203,554 243,765 250,000 220,712 245,000 327,969
10-45-210 Health Insurance 33,918 42,171 47,152 43,030 47,000 56,500
10-45-220 FICA Tax 14,654 15,756 19,125 13,940 18,745 25,090
10-45-230 Retirement 7,789 8,395 10,000 7,431 10,000 13,119
10-45-250 Unemployment Tax 611 737 750 667 725 984
10-45-260 Workers Comp Claims 0 0 0 0 0 0
10-45-280 Training Programs 2,856 3,325 4,000 1,990 2,500 4,000
10-45-290 Travel, Meals and Lodging 10,097 6,606 7,000 2,917 3,500 7,000
10-45-295 Meals and Entertainment 1,447 2,283 3,500 1,366 3,500 3,500
10-45-305 Municipal Court Judge 0 0 0 0 0 0
10-45-310 Legal Fees 65,809 56,253 100,000 55,145 60,000 75,000
10-45-320 Audit Fees 11,595 12,221 22,672 12,910 13,000 15,000
10-45-330 Engineering Fees 1,924 5,996 10,000 3,508 5,000 3,000
10-45-360 Computers-Networks and Support 25,750 32,922 55,000 29,098 55,000 55,000
10-45-370 Other Professional Services 57,411 73,489 107,000 102,792 115,000 110,000
10-45-375 Reimbursable Prof Services 172,331 112,620 50,000 66,242 75,000 50,000
10-45-380 Janitorial Services 8,769 8,381 15,000 8,707 10,500 15,000
10-45-385 Treasurer's Fees 3,930 3,948 6,032 3,971 5,000 6,282
10-45-390 Abatement Fees 0 0 0 0 0 0
10-45-395 Recording Fees 500 500 1,000 1,469 1,500 1,500
10-45-410 Bank Charges 640 640 1,000 567 700 1,500
10-45-420 Elections 919 2,156 10,000 790 800 5,000
10-45-430 Insurance - All Departments 37,317 37,970 42,000 57,628 60,000 60,000
10-45-440 Advertising 713 153 2,500 1,467 2,500 2,500
10-45-490 Professional Memberships 6,214 6,898 7,500 9,443 11,500 14,000
10-45-500 Operating Supplies 12,005 10,680 12,500 7,239 12,500 13,000
10-45-510 Equipment Purchase and Repair 11,476 10,939 15,750 1,817 15,750 26,000
10-45-550 Postage 988 1,294 2,000 1,420 1,420 2,000
10-45-560 Utilities -Telephone 5,810 6,386 7,500 5,867 7,000 8,500
10-45-561 Utilities - Natural Gas 4,068 3,352 6,000 2,702 4,000 6,000
10-45-562 Utilities - Electricity 5,234 5,335 6,500 4,480 5,500 6,500
10-45-569 Utilities - Trash Removal 1,164 1,310 2,500 1,186 1,550 2,500
10-45-670 Prop Mgmt - 107 Eisenhower Dr 11,035 14,932 40,000 10,233 15,000 40,000
10-45-671 Prop Mgmt - 105 Fraser Ave 147 2,382 500 102 500 500
10-45-672 Prop Mgmt - 0 0 0 0 0 0
10-45-673 Prop Mgmt - 153 Fraser Ave 24,558 4,570 20,000 11,762 10,000 20,000
10-45-674 Prop Mgmt - 200 Eisenhower Dr 1,208 958 500 0 0 500
10-45-675 Prop Mgmt - 216 Eisenhower Dr 0 0 0 0 0 0
10-45-676 Prop Mgmt - 400 Doc Susie Ave 882 111 500 81 100 500
10-45-690 Miscellaneous Expense 9,636 10,076 8,000 803 3,000 12,000
10-45-695 Bad Debt Write-Off 0 0 0 0 0 0
10-45-730 Capital Projects 0 0 0 0 0 0
10-45-740 Capital Purchases 0 0 0 0 0 0
10-45-810 Lease/Purchase - Principal 19,252 20,207 21,210 21,209 21,210 21,210
10-45-820 Lease/Purchase - Interest 19,122 18,167 17,165 17,165 17,165 17,165
Sub-Total 795,333 787,881 931,856 731,854 861,165 1,028,318
PUBLIC WORKS
10-60-110 Salaries 357,480 381,133 420,000 343,395 380,500 455,024
10-60-210 Health Insurance 69,655 76,530 85,000 71,554 75,700 115,500
10-60-220 FICA Tax 25,379 27,710 32,130 24,968 29,000 34,809
10-60-230 Retirement 10,666 12,231 16,800 12,390 13,500 18,201
10-60-250 Unemployment Tax 1,072 1,156 1,260 1,035 1,200 1,365
10-60-260 Workers Comp Claims 190 500 0 99 500 0
10-60-280 Training Programs 990 804 2,000 1,175 2,000 2,000
10-60-290 Travel, Meals and Lodging 175 1,281 2,000 850 1,200 2,000
10-60-295 Meals and Entertainment 717 339 1,000 862 1,000 1,000
10-60-330 Engineering Fees 19,889 20,514 15,000 33,467 40,000 5,000
10-60-360 Computer Network Support 0 1,770 2,000 2,546 2,500 4,500
10-60-370 Other Professional Services 2,686 3,968 3,000 1,317 8,000 4,000
10-60-380 Janitorial Services 0 0 0 0 0 0
10-60-470 Contract Grounds Maintenance 0 0 0 0 0 0
10-60-475 Contract Snow Removal 440 0 0 0 0 0
10-60-480 Equipment Rental 370 0 2,500 120 500 2,500
10-60-490 Professional Memberships 850 441 750 584 750 750
10-60-500 Operating Supplies 77,360 68,028 80,000 43,746 60,000 80,000
10-60-506 Plants/Planter Supplies 9,722 11,810 15,000 11,293 13,500 20,000
10-60-510 Equipment Purchase and Repair 36,294 49,700 50,000 47,500 50,000 50,000
10-60-560 Utilities - Telephone 1,905 3,363 4,200 2,103 2,500 4,500
10-60-561 Utilities - Natural Gas 4,881 4,963 6,000 3,657 5,500 6,000
10-60-562 Utilities - Electricity 1,898 1,910 3,000 1,392 2,500 3,000
10-60-569 Utilities - Trash Removal 1,499 2,149 2,500 1,845 2,500 3,000
10-60-670 Prop Mgmt - 125 Fraser Ave 3,068 4,690 5,000 7,418 10,000 8,000
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
10-60-671 Prop Mgmt - Clayton Ct Parcel 0 0 0 0 0 0
10-60-672 Prop Mgmt - Elk Crk Wetlands 0 0 0 0 0 0
10-60-673 Prop Mgmt - Fraser River Trail 1,607 25,381 20,000 5,644 8,000 70,000
10-60-674 Prop Mgmt - Hwy 40 Pedestrian 131 5 25,000 17,897 18,200 5,000
10-60-675 Prop Mgmt - Koppers Park 0 1,717 0 0 0 1,500
10-60-676 Prop Mgmt - Old SchlHouse Pk 3,370 1,228 5,000 2,807 3,000 5,000
10-60-677 Prop Mgmt - Planning Area 28 0 0 0 0 0 0
10-60-678 Prop Mgmt - OutdoorActivityCtr 0 51 0 0 0 0
10-60-679 Prop Mgmt - School Bus Garage 4,657 5,161 7,000 4,676 7,000 7,000
10-60-680 Prop Mgmt - Gardner Shed 0 0 0 0 0 0
10-60-681 Prop Mgmt - Cozens Ranch Park 27,871 187,578 50,000 27,354 35,000 15,000
10-60-682 Prop Mgmt - Amtrak Station 288 220 0 561 600 0
10-60-683 Prop Mgmt - Ptarmigan OS 0 0 0 0 0 0
10-60-684 Prop Mgmt - FRODO 0 0 5,000 1,769 2,500 5,000
10-60-685 Prop Mgmt - Mtn Man Park 0 700 500 0 0 500
10-60-686 Goranson Station 33,096 1,542 500 0 0 500
10-60-690 Miscellaneous Expense 2,448 2,821 3,000 1,146 2,000 3,000
10-60-695 Fraser Mustang 0 0 0 0 0 0
10-60-725 Street Improvements 36,369 198,490 185,000 83,229 90,000 250,000
10-60-730 Capital Projects 0 0 0 0 0 0
10-60-740 Art In Public Places 0 0 0 0 0 7,500
Sub-Total 737,024 1,099,883 1,050,140 758,401 869,150 1,191,149
Outdoor Activity Center
10-65-110 Salaries 0 0 0 0 0 0
10-65-210 Health Insurance 0 0 0 0 0 0
10-65-220 FICA Tax 0 0 0 0 0 0
10-65-230 Retirement 0 0 0 0 0 0
10-65-250 Unemployment Tax 0 0 0 0 0 0
10-65-260 Workers Comp Claims 0 0 0 0 0 0
10-65-280 Training Programs 0 0 0 0 0 0
10-65-290 Travel, Meals and Lodging 0 0 0 0 0 0
10-65-295 Meals and Entertainment 0 0 0 0 0 0
10-65-370 Other Professional Services 0 0 0 0 0 0
10-65-380 Janitorial Services 5,275 5,250 6,000 4,250 5,610 6,000
10-65-490 Professional Memberships 0 0 0 0 0 0
10-65-500 Operating Supplies 0 0 0 0 0 0
10-65-510 Equipment Purchase and Repair 0 0 0 0 0 0
10-65-560 Utilities - Telephone 458 0 0 0 0 0
10-65-561 Utilities - Natural Gas 1,120 970 979 824 979 1,200
10-65-562 Utilities - Electricity 867 930 939 759 900 1,200
10-65-665 WTHP Expenses 0 0 0 0 0 0
10-65-670 Prop Mgmt - 120 Zerex 8,767 417 5,000 4,378 5,500 10,000
10-65-690 Miscellaneous Expense 81 0 0 0 0 0
10-65-730 Capital Projects 0 0 0 0 0 0
10-65-740 Capital Purchases 0 0 0 0 0 0
Sub-Total 16,567 7,566 12,918 10,211 12,989 18,400
TRANSFERS
10-90-920 Transfer to CERF - Police Dept 0 0 50,000 50,000 50,000 0
10-90-930 Transfer to CERF - PublicWorks 0 0 60,000 60,000 60,000 100,000
10-90-935 Transfer to CAF 0 50,000 175,000 175,000 175,000 145,000
10-90-940 Transfer to Debt Service Fund 247,373 246,550 257,910 257,910 257,910 0
10-90-950 Transfer to Water Fund 0 0 0 0 0 0
10-90-960 Transfer to FREP 0 0 0 0 0 0
10-90-970 Transfer to Committed Reserves 0 0 0 0 0 0
10-90-980 Transfer to Petersen Trust 0 0 0 0 0 0
10-90-995 Salaries Clearing 0 0 0 0 0 0
10-90-996 FICA Tax Clearing 0 0 0 0 0 0
10-90-997 Unemployment Tax Clearing 0 0 0 0 0 0
Sub-Total 247,373 296,550 542,910 542,910 542,910 245,000
FISCAL AGENT
10-95-110 Salaries 0 0 0 0 0 0
10-95-210 Health Insurance 0 0 0 0 0 0
10-95-220 FICA Tax 0 0 0 0 0 0
10-95-230 Retirement 0 0 0 0 0 0
10-95-250 Unemployment Tax 0 0 0 0 0 0
10-95-260 Workers Comp Claims 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
GENERAL FUND EXPENDITURE TOTALS 2,411,154 2,850,458 3,348,760 2,621,865 3,021,639 3,163,692
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
GENERAL FUND REVENUE TOTALS 4,557,299 4,719,190 4,070,743 4,513,646 5,106,620 4,587,264
GENERAL FUND NEW REVENUE TOTALS 2,548,189 2,843,045 2,477,482 2,644,914 3,259,063 2,502,283
GENERAL FUND EXPENDITURE TOTALS 2,411,154 2,850,458 3,348,760 2,621,865 3,021,639 3,163,692
GENERAL FUND REVENUE OVER EXPENDITURES 2,146,145 1,868,732 721,983 1,891,781 2,084,981 1,423,572
GENERAL FUND EXPENDITURE OVER NEW REVENUES 137,035 -7,412 -871,278 23,049 237,424 -661,409
GF Restricted Reserves - Tabor Emergency Reserve 110,000 110,000 110,000 110,000 110,000
GF Restricted Reserves - Affordable Housing Reserve 135,426 135,426 135,426 135,426 135,426
GF Restricted Reserves - Fees in Lieu of P&OS Reserve 6,379 6,379 6,379 6,379 6,379
GF Committed Emergency Reserve 750,000 1,000,000 1,000,000 1,000,000 1,000,000
GF Unassigned Fund Balance 721,983 2,084,981 1,423,572
RESTRICTED REVENUE FUND
REVENUE
TAXES
12-31-100 Restricted 1% GF Sales Tax 450,000 409,348 543,750 458,000
12-31-800 Interest Income 150 690 700 300
Sub-Total 450,150 410,039 544,450 458,300
INTERGOVERNMENTAL
12-33-100 Grants & Aid to Agencies 0 0 0
Sub-Total 0 0 0 0
OTHER SOURCES AND TRANSFERS
12-36-900 Transfer In from Other Funds 0 0 0 0
12-39-999 Unassigned Fund Balance 0 0 0 121,950
Sub-Total 0 0 0 121,950
RESTRICTED REV FUND "NEW" REVENUES 0 0 450,150 410,039 544,450 458,300
RESTRICTED REV FUND TOTAL REVENUE 0 0 450,150 410,039 544,450 580,250
EXPENDITURES
12-40-610 Transportation O&M 400,000 398,333 410,000 450,000
12-40-615 Transportation - Capital Exp 0 2,193 2,500 0
12-40-710 Trails O&M 50,000 0 0 60,000
12-40-715 Trails - Capital Expenditures 0 4,874 10,000 11,300
12-40-810 Capital Projects 0 0 0 0
12-40-900 Transfer to Trans O&M Reserve 0 0 0 0
12-40-915 Transfer to Trans Cap Reserve 0 0 0 0
12-40-920 Transfer to Trails O&M Reserve 0 0 0 0
12-40-925 Transfer to Trails Cap Reserve 0 0 0 0
12-40-930 Transfer to Cap Proj Reserve 0 0 0 0
12-40-940 Transfer to Other Funds 0 0 0 0
Sub-Total 0 0 450,000 405,400 422,500 521,300
RESTRICTED REV FUND REVENUES 450,150 410,039 544,450 580,250
RESTRICTED REV FUND EXPENDITURES 450,000 405,400 422,500 521,300
RESTRICTED REV FUND REVENUES OVER EXPENDITURES 0 0 150 4,639 121,950 58,950
RRF - Transportation O&M Committed Reserve
RRF - TransportationCapital Committed Reserve 0 0
RRF - Trails O&M Committed Reserve 0 0
RRF - Trails Capital Committed Reserve 0 0
RRF - Capital Projects Committed Reserve 0 0
CONSERVATION TRUST FUND
REVENUE
20-30-100 Cons Trust (Lottery) Proceeds 15,595 5,523 6,500 4,896 6,500 6,500
20-30-800 Interest Earnings 7 17 15 68 75 75
20-30-999 Unassigned Fund Balance 893 16,495 13,010 12,035 12,035 18,610
Sub-Total 16,495 22,035 19,525 16,999 18,610 25,185
EXPENDITURES
20-40-410 Bank Charges 0 0 0 0 0 0
20-40-650 Cons Trust Program Expenses 0 0 0 0 0 0
20-40-910 Transfer to General Fund 0 10,000 0 0 0 0
20-40-920 Transfer to Other Funds 0 0 0 0 0 0
Sub-Total 0 10,000 0 0 0 0
CTF REVENUES OVER EXPENDITURES (Unassigned Bal YE)16,495 12,035 19,525 16,999 18,610 25,185
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
CAPITAL EQUIP REPLACEMENT FUND
REVENUES
30-30-100 Hwy Use Tax Proceeds 44,896 45,940 45,039 38,684 45,039 46,000
30-30-500 Sale of CERF Assets 0 0 0 0 0 0
30-30-800 Interest Earnings 549 828 350 2,630 3,156 2,500
30-30-900 Transfer from G/F - PoliceDept 0 0 50,000 50,000 50,000 0
30-30-910 Transfer from G/F - PublicWork 0 0 60,000 60,000 60,000 100,000
30-30-920 Transfer from Utility Funds 20,000 20,000 20,000 20,000 20,000 20,000
30-30-999 Unassigned Fund Balance 470,586 465,578 410,774 415,843 415,843 495,267
Sub-Total 536,031 532,345 586,164 587,156 594,038 663,767
EXPENDITURES
30-40-745 Public Safety Fleet Purchase 0 62,045 65,000 53,353 53,353 0
30-40-750 Regular Fleet Purchase 25,035 9,039 90,000 0 0 20,000
30-40-755 Heavy Equipment Purchase 0 0 20,000 0 0 250,000
30-40-810 Lease/Purchase - Principal 40,938 42,015 43,120 43,120 43,120 43,120
30-40-820 Lease/Purchase - Interest 4,480 3,403 2,298 2,298 2,298 2,298
30-40-910 Transfer to General Fund 0 0 0 0 0 0
Sub-Total 70,453 116,502 220,418 98,771 98,771 315,418
CERF REVENUES OVER EXPENDITURES (Unassigned Bal YE)465,578 415,843 365,746 488,385 495,267 348,349
CAPITAL ASSET FUND
REVENUE
32-30-100 Reserved for Future Use 837,338 1,399,454 0 0 0 0
32-30-500 Sale of Capital Assets 0 0 0 0 0 0
32-30-800 Interest Earnings 511 1,288 0 728 1,050 0
32-30-910 Transfer in from General Fund 0 50,000 175,000 175,000 175,000 145,000
32-30-940 Transfer in from DSF 0 0 0 0 0 0
32-30-950 Transfer in from Water Fund 0 0 0 0 0 0
32-30-999 Unassigned Fund Balance 6,218 671,471 117,521 102,569 102,569 17,051
Sub-Total 844,067 2,122,213 292,521 278,297 278,619 162,051
EXPENDITURES
32-40-810 Capital Proj- Streets Existing 6,218 0 0 0 216,568 162,000
32-40-815 Capital Proj - Streets New 166,378 2,019,644 250,000 36,399 45,000 0
32-40-820 Capital Proj - Buildings Exist 0 0 0 0 0
32-40-825 Capital Proj - Buildings New 0 0 0 0 0 0
32-40-830 Capital Proj - Parks/OS Exist 0 0 0 0 0 0
32-40-835 Capital Proj - Parks/OS New 0 0 0 0 0 0
32-40-900 Transfer to General Fund 0 0 42,521 0 0 0
32-40-910 Transfer to CAF Res - Streets 0 0 0 0 0 0
32-40-920 Transfer to CAF Res - Bldgs 0 0 0 0 0 0
32-40-930 Transfer to CAF Res - Parks/OS 0 0 0 0 0 0
Sub-Total 172,596 2,019,644 292,521 36,399 261,568 162,000
CAF REVENUES OVER EXPENDITURES 671,471 102,569 0 241,898 17,051 51
CAF - Committed Reserves - Streets 0 0 0
CAF - Committed Reserves - Buildings 0 0 0
CAF - Committed Reserves - Parks and Open Space 0 0 0
CAF - Committed Reserves - Bridges 0 0 0
FREP FUND
REVENUE
35-30-100 Grants and Awards 0 0 0 0 0 0
35-30-110 In-Kind Services 0 0 0 0 0 0
35-30-120 Miscellaneous Revenue 0 0 0 0 0 0
35-30-130 Interest Income 0 0 0 0 0 0
35-30-910 Transfer in from General Fund 0 0 0 0 0 0
35-30-999 Carryover Balance 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
EXPENDITURES
PROJECT WIDE EXPENSES
35-40-310 Threat/Endagered Species Study 0 0 0 0 0 0
35-40-315 Fisheries Special Analysis 0 0 0 0 0 0
35-40-320 Aquatic Habitat Permitting 0 0 0 0 0 0
35-40-900 Transfer to TOF G/F 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
TOWN OF FRASER EXPENSES
35-50-410 Aquatic Habitat Enhancements 0 0 0 0 0 0
35-50-420 BorealToad Habitat Restoration 0 0 0 0 0 0
35-50-430 Waterfowl Nesting Improvements 0 0 0 0 0 0
35-50-440 F/WP Trail Link Construction 0 0 0 0 0 0
35-50-450 Lions Fish Ponds Improvements 0 0 0 0 0 0
35-50-460 Educational Signage 0 0 0 0 0 0
35-50-470 Picnic Areas-Fraser RiverTrail 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
TOWN OF WINTER PARK EXPENSES
35-60-410 Aquatic Habitat Enhancements 0 0 0 0 0 0
35-60-420 BorealToad Habitat Restoration 0 0 0 0 0 0
35-60-430 Waterfowl Nesting Improvements 0 0 0 0 0 0
35-60-440 F/WP Trail Link Construction 0 0 0 0 0 0
35-60-450 Vasquez Trail Construction 0 0 0 0 0 0
35-60-460 Educational Signage 0 0 0 0 0 0
35-60-470 Picnic Areas-Fraser RiverTrail 0 0 0 0 0 0
Sub-Total 0 0 0 0 0 0
FREP FUND REVENUES 0 0 0 0 0 0
FREP FUND EXPENDITURES 0 0 0 0 0 0
FREP FUND REVENUES OVER EXPENDITURS 0 0 0 0 0 0
DEBT SERVICE FUND
REVENUE
40-30-100 Property Tax 80,243 79,993 0 68 68 0
40-30-200 Specific Ownership Tax 4,327 5,138 0 0 0 0
40-30-500 Bond Proceeds 0 0 0 0 0 0
40-30-800 Interest Earnings 592 970 100 2,790 2,600 1,800
40-30-910 Transfer in from General Fund 247,373 246,550 257,910 257,910 257,910 0
40-30-990 Transfer in from DSF Reserves 0 0 102,794 102,794 102,794 472,785
40-30-999 Carryover Balance 0 0 0 575,579 0 0
Sub-Total 332,535 332,650 360,804 939,140 363,372 474,585
EXPENDITURES
40-40-385 Treasurer's Fees GO Bond 1,605 1,600 0 1 1 0
40-40-390 Abatements - GO Bond 0 0 0 0 0 0
40-40-500 Cost of Issuance 0 0 0 0 0 0
40-40-550 Underwriters Discount 0 0 0 0 0 0
40-40-810 Bond Principal - 02 S&U Issue 25,000 25,000 30,000 30,000 30,000 60,000
40-40-811 Bond Principal - 98 GO Issue 40,000 45,000 95,000 95,000 95,000 0
40-40-812 Bond Principal - 98 S&U Issue 170,000 180,000 195,000 195,000 195,000 380,000
40-40-820 Bond Interest - 02 S&U Issue 7,013 5,638 4,125 4,125 4,125 1,650
40-40-821 Bond Interest - 98 GO Issue 9,675 7,525 7,794 2,043 2,043 0
40-40-822 Bond Interest - 98 S&U Issue 45,360 35,910 25,785 25,785 25,785 10,260
40-40-850 Bond Agent Fees 2,340 2,340 3,000 750 1,500 1,500
40-40-910 Transfer to DSF Reserves 0 0 100 0 0 0
40-40-920 Transfer to Other Funds 0 0 0 0 0 21,175
Sub-Total 300,992 303,012 360,804 352,704 353,454 474,585
DEBT SERVICE REVENUES 332,535 332,650 360,804 939,140 363,372 474,585
DEBT SERVICE EXPENDITURES 300,992 303,012 360,804 352,704 353,454 474,585
DEBT SERVICE REVENUES OVER EXPENDITURES 31,543 29,638 0 586,437 9,918 0
Debt Service Fund Restricted Reserves 300,000 300,000 0
Debt Service Fund Committed Reserves 170,223 172,785 0
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
WATER FUND
REVENUES
TAXES
50-31-100 Property Tax 0 0 0 0 0 0
50-31-200 Fraser Firming Revenue 50,387 0 0 0
Sub-Total 50,387 0 0 0 0 0
LICENSES & PERMITS
50-32-100 Excavation Permit Fees 275 550 275 825 825 275
Sub-Total 275 550 275 825 825 275
CHARGES FOR SERVICES
50-34-100 Customer Service Charges 720,687 783,047 831,120 640,638 854,000 856,004
50-34-150 Penalties & Interest 2,352 3,182 1,000 5,692 5,700 1,000
50-34-200 Plant Investment Fees 0 15,400 7,700 0 0 7,700
50-34-300 Water Meter Sales 14,890 38,419 5,000 55,542 60,000 10,000
Sub-Total 737,930 840,048 844,820 701,871 919,700 874,704
MISCELLANEOUS REVENUE
50-36-100 Interest Earnings 1,153 2,079 800 7,858 9,000 6,000
50-36-900 Miscellaneous Revenue 4,289 4,020 2,500 3,935 3,950 2,500
Sub-Total 5,442 6,099 3,300 11,793 12,950 8,500
OTHER SOURCES & TRANSFERS
50-39-100 Debt Service Proceeds 0 0 0 0 0 0
50-39-200 Grants and Aid from Agencies 0 50,000 0 0 0 0
50-39-910 Transfers In 0 0 0 0 0 0
50-39-999 Unassigned Fund Balance 573,820 726,652 892,609 1,020,122 1,020,122 1,238,962
Sub-Total 573,820 776,652 892,609 1,020,122 1,020,122 1,238,962
New Revenues 794,034 846,697 848,395 714,490 933,475 883,479
Total Revenue with Carryover 1,367,854 1,623,349 1,741,004 1,734,612 1,953,597 2,122,441
EXPENTITURES
50-40-110 Salaries 148,454 185,445 195,000 167,454 190,000 202,250
50-40-210 Health Insurance 22,117 25,827 29,250 27,458 29,250 39,700
50-40-220 FICA Tax 10,801 13,682 14,918 12,404 14,535 15,472
50-40-230 Retirement 4,252 6,217 6,500 5,903 6,500 7,940
50-40-250 Unemployment Tax 438 555 585 501 570 607
50-40-260 Workers Comp Claims 0 0 0 0 0 0
50-40-280 Training Programs 400 394 3,000 200 450 3,000
50-40-290 Travel, Meals and Lodging 58 100 3,000 201 500 3,000
50-40-295 Meals and Entertainment 1,121 650 2,000 135 2,000 2,000
50-40-300 Administrative Reimbursement 0 0 0 0 0 0
50-40-310 Legal Fees 64,876 69,618 65,000 37,109 40,000 75,000
50-40-330 Engineering Fees 16,781 24,303 60,000 56,897 60,000 10,000
50-40-360 Computers-Networks and Support 8,409 5,743 6,000 5,557 6,000 6,000
50-40-370 Other Professional Services 22,351 1,532 25,000 18,037 20,000 25,000
50-40-385 Treasurer's Fees 0 0 0 0 0 0
50-40-390 Abatements 0 0 0 0 0 0
50-40-410 Bank Charges 28 0 0 0 0 0
50-40-430 Insurance 14,584 17,084 20,000 15,097 15,100 20,000
50-40-440 Advertising 46 241 500 0 0 500
50-40-460 System Repair and Maint - Prod 9,051 8,939 79,000 6,516 10,000 50,000
50-40-465 System Repair and Maint - Dist 16,984 20,965 25,000 102,570 110,000 60,000
50-40-490 Professional Memberships 9,070 8,625 9,500 5,745 9,000 9,500
50-40-500 Operating Supplies-Production 14,042 10,930 35,000 11,000 15,000 35,000
50-40-505 Operating Supplies-Distrib 17,974 36,290 40,000 51,674 52,000 55,000
50-40-510 Equipment Purchase and Repair 2,006 1,370 30,000 425 1,000 30,000
50-40-520 Testing 3,225 1,974 5,000 1,052 1,800 5,000
50-40-550 Postage & Billing Supplies 1,527 1,860 2,500 1,739 2,200 2,500
50-40-560 Utilities - Telephone 2,889 4,303 4,500 3,705 3,980 4,500
50-40-562 Utilities - Electricity 32,675 33,776 50,000 30,596 38,000 45,000
50-40-670 Prop Mgmt - Fraser WTP 43 1,201 3,000 0 0 4,500
50-40-680 Prop Mgmt - Maryvale WTP 45 427 3,000 800 1,000 3,000
50-40-685 Prop Mgmt - St. Louis Headgate 0 0 0 0 0 0
50-40-690 Miscellaneous Expense 548 179 2,000 398 750 2,000
50-40-695 Bad Debt Write Off 0 0 0 0 0 0
50-40-715 Water Rights - Diversion & Dev 7,266 6,482 35,000 6,527 10,000 45,000
50-40-730 Capital Projects 17,262 88,658 250,000 49,000 65,000 210,500
50-40-740 Capital Purchases 0 0 0 0 0 0
50-40-760 Fraser Firming - CapProj 41,872 15,856 650,000 0 0 650,000
50-40-770 PIF - Capital Purchases 0 0 0 0 0 0
50-40-780 Capitalized Assets - Audit 0 0 0 0 0 0
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
50-40-790 Depreciation 0 0 0 0 0 0
50-40-810 Debt Service - Principal 0 0 0 0 0 0
50-40-820 Debt Service - Interest 0 0 0 0 0 0
50-40-850 Debt Service - Agent Fees 0 0 0 0 0 0
50-40-910 Transfer to General Fund 0 0 0 0 0 0
50-40-930 Transfer to CERF 10,000 10,000 10,000 10,000 10,000 10,000
50-40-970 Transfer to Reserves 100,000 0 0 0 0
50-40-980 Transfer to Metro Districts 0 0 0 0 0 0
50-40-990 Transfer to Wastewater Fund 0 0 0 0 0 0
Sub-Total 601,195 603,227 1,664,253 628,699 714,635 1,631,969
WATER FUND REVENUES 1,367,854 1,623,349 1,741,004 1,734,612 1,953,597 2,122,441
WATER FUND EXPENDITURES 601,195 603,227 1,664,253 628,699 714,635 1,631,969
WATER FUND REVENUES OVER EXPENDITURES 766,660 1,020,122 76,752 1,105,913 1,238,962 490,472
Water Fund Committed Reserve 460,000 500,000 500,000 500,000 500,000
Water Fund Unassigned Reserve 76,752 1,238,962 490,472
WASTEWATER FUND
REVENUES
TAXES 0 0 0 0 0 0
Property Tax
Specific Ownership Tax
Sub-Total 0 0 0 0 0 0
LICENSES & PERMITS
55-32-100 Excavation Permit Fees 325 0 0 0 0 0
Sub-Total 325 0 0 0 0 0
CHARGES FOR SERVICES
55-34-100 Customer Service Charges 678,763 643,265 693,000 523,405 698,000 724,350
55-34-150 Penalties & Interest 2,136 2,581 1,000 4,319 4,000 1,000
55-34-200 Plant Investment Fees 120,000 292,500 100,000 517,500 550,000 150,000
55-34-999 Contributed Assets 0 0 0 0 0 0
Sub-Total 800,899 938,346 794,000 1,045,224 1,252,000 875,350
MISCELLANEOUS REVENUE
55-36-100 Interest Earnings 8,922 14,690 3,200 17,247 18,000 18,000
55-36-500 JFF Management Fee 29,000 29,000 29,000 14,500 29,000 29,000
55-36-900 Miscellaneous Revenue 0 0 0 39 39 0
Sub-Total 37,922 43,690 32,200 31,786 47,039 47,000
OTHER SOURCES & TRANSFERS
55-39-100 Debt Service Proceeds 0 0 0 0 0 0
55-39-200 Grants and Aid from Agencies 0 46,401 30,000 51,778 51,778 0
55-39-910 Transfer in from General Fund 0 0 0 0 0 0
55-39-999 Unassigned Fund Balance 2,699,802 1,960,956 2,271,398 2,335,149 2,335,149 2,055,063
Sub-Total 2,699,802 2,007,357 2,301,398 2,386,927 2,386,927 2,055,063
new revenues 839,146 982,036 826,200 1,077,010 1,299,039 922,350
total revenues with carryover 3,538,948 2,989,394 3,127,598 3,463,937 3,685,966 2,977,413
EXPENDITURES
55-40-110 Salaries 178,509 197,571 205,000 169,130 195,000 215,250
55-40-210 Health Insurance 26,244 26,235 30,500 27,308 27,000 41,682
55-40-220 FICA Tax 13,290 13,957 15,683 12,528 14,918 16,467
55-40-230 Retirement 5,600 6,381 7,000 5,898 6,500 8,460
55-40-250 Unemployment Tax 534 566 615 506 585 646
55-40-260 Workers Comp Claims 0 0 0 0 0 0
55-40-280 Training Programs 0 200 2,500 0 200 2,500
55-40-290 Travel, Meals and Lodging 0 20 2,500 124 500 2,500
55-40-295 Meals and Entertainment 1,103 618 2,000 117 2,000 2,000
55-40-310 Legal Fees 22,814 693 5,000 0 0 5,000
55-40-330 Engineering Fees 2,703 8,392 5,000 634 1,000 5,000
55-40-360 Computers-Networks and Support 6,839 4,648 6,000 3,883 6,000 6,000
55-40-370 Other Professional Services 21,037 1,031 10,000 2,037 3,500 10,000
55-40-410 Bank Charges 0 0 100 0 0 100
55-40-430 Insurance 5,860 4,405 6,500 3,103 6,500 6,500
12/1/2016 2014 2015 2016 2016 2016 2017
Actuals Actuals Budget Year to Date YEE Budget
55-40-440 Advertising 0 93 500 0 0 500
55-40-460 System Repair and Maint-Collec 50,694 75,102 118,000 52,034 55,000 105,000
55-40-490 Professional Memberships 1,602 1,525 2,000 4,750 5,500 5,500
55-40-500 Operating Supplies-Collections 580 274 5,000 112 250 5,000
55-40-510 Equipment Purchase and Repair 618 358 5,000 173 250 5,000
55-40-520 Testing 0 0 1,000 0 0 1,000
55-40-550 Postage & Billing Supplies 1,497 2,113 3,000 1,739 2,200 2,500
55-40-560 Utilities - Telephone 254 1,672 2,000 1,309 2,000 2,000
55-40-650 WW Treatment Charges/JFOC 154,032 153,586 185,846 125,894 160,000 217,827
55-40-660 JFF CapRepl Reserve 13,206 33,151 0 0 0 0
55-40-670 JFF O&M Reserve 0 0 0 0 0 0
55-40-690 Miscellaneous Expense 188 165 3,000 398 2,000 2,000
55-40-695 Bad Debt Write Off 0 0 0 0 0 0
55-40-730 Capital Projects 0 111,488 216,500 124,019 130,000 42,500
55-40-740 Capital Purchases 17,187 0 0 0 0 0
55-40-760 PIF - Capital Projects 0 0 0 0 0 0
55-40-770 PIF - Capital Purchases 0 0 0 0 0 0
55-40-780 Capitalized Assets - Audit 0 0 0 0 0 0
55-40-790 Depreciation 0 0 0 0 0 0
55-40-810 Debt Service - Principal 0 0 0 0 0 0
55-40-820 Debt Service - Interest 0 0 0 0 0 0
55-40-850 Debt Service - Agent Fees 0 0 0 0 0 0
55-40-910 Transfer to General Fund 0 0 0 0 0 0
55-40-930 Transfer to CERF 10,000 10,000 10,000 10,000 10,000 10,000
55-40-970 Transfer to Reserves 0 0 1,000,000 1,000,000 1,000,000 0
55-40-990 Transfer to Water Fund 0 0 0 0 0 0
Sub-Total 534,392 654,245 1,850,244 1,545,694 1,630,903 720,931
WASTEWATER FUND REVENUES 3,538,948 2,989,394 3,127,598 3,463,937 3,685,966 2,977,413
WASTEWATER FUND EXPENDITURES 534,392 654,245 1,850,244 1,545,694 1,630,903 720,931
WASTEWATER FUND REVENUES OVER EXPENDITURES 3,004,556 2,335,149 1,277,355 1,918,243 2,055,063 2,256,482
WWF Committed Reserve O&M Emergencies 500,000 500,000 500,000 500,000
WWF Committed Reserve Collections System 221,000 221,000 221,000 221,000
WWF Committed Reserve JFF CRR Emergency Reserve 330,000 330,000 330,000 330,000
WWF Committed Reserve JFF Plant Rqmts 1,000,000 1,000,000 1,000,000 1,000,000
Wastewater Fund Unassigned Fund Balance 1,277,355 2,055,063 2,256,482
SUCCESS
12/31/2016
JOINT FACILITIES FUND - O&M 2014 2015 2015 2016 2016 2016 2017
Actual Budget Actual Budget Year to Date YEE Budget
REVENUE
40-30-100 Interest - O&M Accounts 346 300 300 300 295 300 350
40-30-200 O&M Reimbursement - WPR 173,840 242,567 173,596 209,803 148,980 204,424 245,906
40-30-205 Capital Reimbursement - WPR 0 0 0 0 0 0 0
40-30-210 O&M Reimbursement - GC#1 278,101 386,932 273,026 330,313 244,199 318,702 387,154
40-30-215 Capital Reimbursement - GC#1 0 0 0 0 0 0 0
40-30-220 O&M Reimbursement - TOF 154,032 209,833 153,586 185,846 150,406 186,679 217,827
40-30-225 Capital Reimbursement - TOF 0 0 0 0 0 0 0
40-30-230 Study Reimbursement - WP 0 0 0 0 0 0 0
40-30-235 Study Reimbursement - Granby 0 0 0 0 0 0 0
40-30-500 Sale of General Fixed Assets 0 0 0 0 0 0 0
40-30-800 Interest - Cap Res Accounts 0 0 0 0 0 0 0
40-30-900 Miscellaneous Revenue 4,306 0 1,458 1,500 1,822 1,822 1,500
Sub-Total 610,625 839,632 601,966 727,763 545,700 711,927 852,738
OTHER SOURCES AND TRANSFERS
40-30-930 Transfer In From Cap Project 0 0 0 0 0 0 0
40-30-980 Capitalized Reimbursements 0 0 0 0 0 0 0
40-30-999 Carryover Balance 196,631 196,089 196,631 200,674 198,390 198,390 198,390
Sub-Total 196,631 196,089 196,631 200,674 198,390 198,390 198,390
2014 2015 2015 2016 2016 2016 2017
PLANT EXPENDITURES Actual Budget Actual Budget Year to Date YEE Budget
40-85-110 Salaries 178,842 207,713 173,223 175,000 165,441 185,000 225,000
40-85-210 Health Insurance 35,846 56,448 32,337 37,000 37,009 37,000 59,000
40-85-220 FICA Tax 12,745 15,890 12,590 13,388 11,402 14,700 17,213
40-85-230 Retirement 6,964 8,309 6,299 7,000 4,701 6,300 8,650
40-85-250 Unemployment Tax 0 623 521 525 498 555 675
40-85-260 Workers Comp Claims 0 0 0 0 0 0 0
40-85-280 Training Programs 925 3,000 240 2,000 1,435 1,500 2,000
40-85-290 Travel - Meals and Lodging 921 3,500 95 2,500 575 1,500 2,500
40-85-295 Meals - Local Business 42 500 45 100 256 250 250
40-85-310 Legal Fees 5,250 5,000 0 5,000 0 0 2,500
40-85-320 Audit Fee 4,074 4,750 4,074 4,750 4,200 4,200 4,500
40-85-330 Engineering Fees 3,403 15,000 3,475 15,000 3,045 6,500 10,000
40-85-340 Financial Services 0 0 0 0 0 0 0
40-85-350 Sludge Removal 36,351 65,000 32,520 55,000 38,183 46,500 55,000
40-85-370 Professional Services 2,923 10,000 3,216 10,000 3,301 6,000 7,000
40-85-375 Reimbursable Prof Services 0 1,000 0 0 0 0 0
40-85-410 Bank Charges 0 100 0 0 0 0 0
40-85-430 Insurance - Plant 24,184 32,000 25,177 30,000 24,167 30,000 33,500
40-85-440 Advertising 240 500 1,963 500 0 500 500
40-85-460 Plant Maintenance and Repair 37,370 50,000 28,260 50,000 20,422 40,000 45,000
40-85-475 Grounds Maintenance 206 2,500 1,104 1,500 0 500 1,000
40-85-480 Equipment Rental 0 500 0 500 0 100 500
40-85-490 Professional Memberships 177 500 0 500 450 500 500
40-85-500 Operating Supplies 6,715 20,000 2,874 15,000 4,309 10,000 10,000
40-85-506 Operating Supplies - Chemicals 35,926 75,000 29,791 50,000 24,331 45,000 50,000
40-85-510 Equipment Purchase and Repair 8,640 20,000 4,445 15,000 202 15,000 10,000
40-85-520 Testing 40,262 65,000 39,962 65,000 46,121 45,000 65,000
40-85-525 Permits 160 10,000 0 0 0 0 0
40-85-550 Postage 15 0 216 0 0 0 0
40-85-560 Utilities - Telephone 3,058 3,500 3,256 4,200 3,109 4,200 5,600
40-85-562 Utilities - Electricity 145,799 145,000 182,065 150,000 149,120 195,000 220,000
40-85-565 Utilities - Natural Gas 4,016 6,500 2,856 5,000 1,442 3,000 3,500
40-85-567 Utilities - Plant Generator 1,065 500 0 500 0 0 500
40-85-569 Utilities - Trash Removal 1,959 2,500 2,028 2,500 1,952 2,500 2,500
40-85-650 Vehicle Expenses 6,725 7,500 7,277 7,500 3,033 7,500 7,500
40-85-690 Miscellaneous Expense 634 1,000 300 1,000 0 1,000 1,000
40-85-730 Capital Projects 0 0 0 0 0 0 0
40-85-740 Capital Purchases 0 0 0 0 0 0 0
40-85-750 Contingency 0 0 0 0 0 0 0
40-85-810 Lease/Purchase - Principal 0 0 0 0 0 0 0
40-85-820 Lease/Purchase - Interest 0 0 0 0 0 0 0
40-85-930 Capital Reserve Projects 0 0 0 0 0 0 0
Sub-Total 605,437 839,332 600,208 725,963 548,703 709,805 850,888
Joint Facilities Fund Revenues 807,256 1,035,721 798,597 928,437 744,090 910,317 1,051,128
Joint Facilities Fund Expenditures 605,437 839,332 600,208 725,963 548,703 709,805 850,888
Joint Facilities Fund Revenues over Expenditure 201,820 196,389 198,389 202,474 195,388 200,512 200,240
Joint Facilities Fund O&M Reserve Reduction/Refund
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GC#1 Budget Total - O&M Reimb. and Mgmt Fees *292,601 401,432 287,526 344,813 258,699 333,202 401,654
WPR Budget Total - O&M Reimb. and Mgmt Fees *188,340 257,067 188,096 224,303 163,480 218,924 260,406
TOF Budget Total - O&M Reimb. 154,032 209,833 153,586 185,846 150,406 186,679 217,827
* Mgmt Fee Billed/Entity Annually 14,500 14,500 14,500 14,500 14,500 14,500 14,500
2014 2015 2015 2016 2016 2016 2017
Actual Budget Actual Budget Year to Date YEE Budget
JOINT FACILITIES FUND - CRR
REVENUES
47-30-100 Interest Income - CRR Accounts 13,572 12,000 12,243 12,000 9,120 10,000 12,000
47-30-110 Interest Income - CIP Accounts 0 0 0 0 0 0 0
47-30-210 CRR Reimbursable - WPR 0 0 0 0 0 0 0
47-30-215 CIP Reimbursable - WPR 0 0 0 0 0 0 0
47-30-220 CRR Reimbursable - GC#1 0 0 0 0 0 0 0
47-30-225 CIP Reimbursable - CG#1 0 0 0 0 0 0 0
47-30-230 CRR Reimbursable - TOF 0 0 0 0 0 0 0
47-30-235 CIP Reimbursable - TOF 0 0 0 0 0 0 0
47-30-800 Sale of JFOC Fixed Assets 0 0 14,216 0 0 0 0
47-30-900 Miscellaneous Revenue 0 0 0 0 0 0 0
47-30-990 CRR Carryover Balance 2,233,428 1,879,684 2,233,428 2,288,058 2,095,255 2,095,255 1,924,255
47-30-999 CIP Carryover Balance 0 0 0 0 0 0 0
Sub-total 2,247,000 1,891,684 2,259,887 2,300,058 2,104,375 2,105,255 1,936,255
EXPENDITURES
Capital Replacement Reserve Projects
47-60-370 Engineering, Legal and Other Prof. Services 35,943 0 97,277 0 26,161 20,000 0
47-60-730 CRR Projects 7,080 25,700 0 115,000 43,495 50,000 100,000
Capital Improvement Projects
47-65-370 Engineering, Legal and Other Prof. Services 0 0 25 150,000 68,143 75,000 100,000
47-65-730 CIP Projects 364 145,000 67,330 146,000 105 1,000 321,000
Capital Purchases
47-69-740 Capital Purchases 127,779 0 0 40,000 31,356 35,000 0
Sub-total 171,166 170,700 0 451,000 169,261 181,000 521,000
Joint Facilites Fund CRR Revenues 2,247,000 1,891,684 2,259,887 2,300,058 2,104,375 2,105,255 1,936,255
Joint Facilites Fund CRR Expenditures 171,166 170,700 164,632 451,000 169,261 181,000 521,000
Joint Facilites Fund CRR Revenues over Expenditures 2,075,834 1,720,984 2,095,255 1,849,058 1,935,114 1,924,255 1,415,255
12/1/2016 15:15
SUCCESS
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