HomeMy Public PortalAbout08 October 2016 TOF Financial StatementsTOWN OF FRASER
COMBINED CASH INVESTMENT
OCTOBER 31, 2016
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 1
COMBINED CASH ACCOUNTS
01-10200 GENERAL CHECKING #878-000884 147,370.67
01-10220 GENERAL CO-01-0160-8001 9,940,355.70
TOTAL COMBINED CASH 10,087,726.37
01-10100 CASH ALLOCATED TO OTHER FUNDS ( 10,087,726.37)
TOTAL UNALLOCATED CASH .00
CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO GENERAL FUND 3,121,653.71
12 ALLOCATION TO RESTRICTED REVENUE FUND 363,815.90
20 ALLOCATION TO CONSERVATION TRUST FUND 16,999.39
30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 484,525.05
32 ALLOCATION TO CAPITAL ASSET FUND 25,329.69
40 ALLOCATION TO DEBT SERVICE FUND 483,642.54
50 ALLOCATION TO WATER FUND 1,673,748.84
55 ALLOCATION TO WASTEWATER FUND 3,918,011.25
TOTAL ALLOCATIONS TO OTHER FUNDS 10,087,726.37
ALLOCATION FROM COMBINED CASH FUND - 01-10100 ( 10,087,726.37)
ZERO PROOF IF ALLOCATIONS BALANCE .00
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
GENERAL FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 2
ASSETS
10-10100 CASH - COMBINED FUND 3,121,653.71
10-11100 PROPERTY TAXES RECEIVABLE 201,082.42
10-11550 ACCTS REC - BILLINGS 46,580.16
TOTAL ASSETS 3,369,316.29
LIABILITIES AND EQUITY
LIABILITIES
10-20210 ACCRUED A/P - AUDIT 3,117.28
10-21710 FWT/FICA PAYABLE 3,453.96
10-21730 STATE WITHHOLDING PAYABLE 2,932.00
10-21740 UNEMPLOYMENT TAXES PAYABLE 263.54
10-21755 457 DEFERRED COMP PAYABLE ( 1,508.68)
10-21760 HEALTH INSURANCE PAYABLE ( 3,513.24)
10-21773 DEPENDENT CARE PAYABLE 394.00
10-21775 FLEX HEALTH PLAN PAYABLE 2,028.67
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 294,973.20
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 1,822,538.09
BALANCE - CURRENT DATE 1,822,538.09
TOTAL FUND EQUITY 3,074,343.09
TOTAL LIABILITIES AND EQUITY 3,369,316.29
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 3
TAXES
10-31-100 GENERAL FUND PROPERTY TAX 58.53 199,781.78 201,082.00 1,300.22 99.4
10-31-200 SPECIFIC OWNERSHIP TAX 973.80 9,302.05 10,200.00 897.95 91.2
10-31-300 MOTOR VEHICLE TAX 480.50 3,617.50 4,200.00 582.50 86.1
10-31-400 TOWN SALES TAX 270,573.06 1,476,865.33 1,800,000.00 323,134.67 82.1
10-31-410 USE TAX - BUILDING MATERIALS 1,154.13 282,080.07 85,000.00 ( 197,080.07)331.9
10-31-420 USE TAX - MOTOR VEHICLE SALES 2,586.64 51,631.89 60,000.00 8,368.11 86.1
10-31-430 STATE CIGARETTE TAX 406.10 2,530.65 4,000.00 1,469.35 63.3
10-31-800 FRANCHISE FEES 9,766.00 39,788.62 52,000.00 12,211.38 76.5
TOTAL TAXES 285,998.76 2,065,597.89 2,216,482.00 150,884.11 93.2
LICENSES & PERMITS
10-32-100 BUSINESS LICENSE FEES 223.75 9,983.75 13,000.00 3,016.25 76.8
10-32-110 REGULATED INDUSTRY FEES/TAXES 9,384.30 92,371.47 50,000.00 ( 42,371.47)184.7
TOTAL LICENSES & PERMITS 9,608.05 102,355.22 63,000.00 ( 39,355.22)162.5
INTERGOVERNMENTAL
10-33-100 GRANTS 31,797.53 90,328.35 97,000.00 6,671.65 93.1
TOTAL INTERGOVERNMENTAL 31,797.53 90,328.35 97,000.00 6,671.65 93.1
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 650.00 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 650.00 14,566.24 5,000.00 ( 9,566.24)291.3
MISCELLANEOUS REVENUE
10-36-100 INTEREST EARNINGS 2,024.40 14,835.40 3,500.00 ( 11,335.40)423.9
10-36-300 RENTAL INCOME 2,205.00 14,220.00 12,500.00 ( 1,720.00)113.8
10-36-610 REIMBURSABLE - PROF SERVICES 4,925.63 78,166.40 50,000.00 ( 28,166.40)156.3
10-36-900 MISCELLANEOUS REVENUE 6,823.00 19,495.09 30,000.00 10,504.91 65.0
TOTAL MISCELLANEOUS REVENUE 15,978.03 126,716.89 96,000.00 ( 30,716.89)132.0
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 4
OTHER SOURCES & TRANSFERS
10-39-999 UNASSIGNED FUND BALANCE 1,868,732.34 1,868,732.34 1,648,458.00 ( 220,274.34)113.4
TOTAL OTHER SOURCES & TRANSFERS 1,868,732.34 1,868,732.34 1,648,458.00 ( 220,274.34)113.4
TOTAL FUND REVENUE 2,212,764.71 4,268,296.93 4,125,940.00 ( 142,356.93)103.5
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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 .00 4,635.01 6,000.00 1,364.99 77.3
10-41-290 TRAVEL, MEALS AND LODGING .00 4,169.54 5,000.00 830.46 83.4
10-41-295 MEALS AND ENTERTAINMENT 840.91 7,440.77 8,000.00 559.23 93.0
10-41-690 MISCELLANEOUS EXPENSE .99 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 6,000.00 15,000.00 14,500.00 ( 500.00)103.5
10-41-862 FRASER/WINTER PARK POLICE DEPT 35,459.00 353,662.00 450,000.00 96,338.00 78.6
10-41-863 STREET LIGHTING AND SIGNALS 1,392.51 11,919.15 97,200.00 85,280.85 12.3
10-41-864 SPECIAL EVENTS 10,000.00 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 20,000.00 52,721.58 74,940.00 22,218.42 70.4
10-41-870 BUSINESS DIST STREETSCAPE .00 4,000.00 5,000.00 1,000.00 80.0
10-41-871 BUSINESS ENHANCEMENT PROGRAMS .00 6,959.23 105,000.00 98,040.77 6.6
TOTAL TOWN BOARD 73,693.41 504,326.32 810,935.00 306,608.68 62.2
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 6
ADMINISTRATION
10-45-110 SALARIES 17,213.28 204,172.37 250,000.00 45,827.63 81.7
10-45-210 HEALTH INSURANCE 3,811.20 39,052.73 47,152.00 8,099.27 82.8
10-45-220 FICA TAX 1,071.19 12,901.45 19,125.00 6,223.55 67.5
10-45-230 RETIREMENT 566.98 6,896.24 10,000.00 3,103.76 69.0
10-45-250 UNEMPLOYMENT TAX 52.13 617.37 750.00 132.63 82.3
10-45-280 TRAINING PROGRAMS .00 1,590.00 4,000.00 2,410.00 39.8
10-45-290 TRAVEL, MEALS AND LODGING 731.34 2,822.37 7,000.00 4,177.63 40.3
10-45-295 MEALS AND ENTERTAINMENT 48.74 1,305.48 3,500.00 2,194.52 37.3
10-45-310 LEGAL FEES 2,384.38 51,852.06 100,000.00 48,147.94 51.9
10-45-320 AUDIT FEES .00 12,910.00 22,672.00 9,762.00 56.9
10-45-330 ENGINEERING FEES .00 3,287.70 10,000.00 6,712.30 32.9
10-45-360 COMPUTERS-NETWORKS AND SUPPORT 1,798.38 27,377.79 55,000.00 27,622.21 49.8
10-45-370 OTHER PROFESSIONAL SERVICES 5,027.14 87,433.82 107,000.00 19,566.18 81.7
10-45-375 REIMBURSABLE PROF SERVICES 4,357.50 57,980.68 50,000.00 ( 7,980.68)116.0
10-45-380 JANITORIAL SERVICES 882.42 7,406.96 15,000.00 7,593.04 49.4
10-45-385 TREASURER'S FEES 1.17 3,969.57 6,032.00 2,062.43 65.8
10-45-395 RECORDING FEES .00 969.00 1,000.00 31.00 96.9
10-45-410 BANK CHARGES 103.00 567.00 1,000.00 433.00 56.7
10-45-420 ELECTIONS .00 790.48 10,000.00 9,209.52 7.9
10-45-430 INSURANCE - ALL DEPARTMENTS 19,378.50 79,718.82 42,000.00 ( 37,718.82)189.8
10-45-440 ADVERTISING 14.30 1,393.57 2,500.00 1,106.43 55.7
10-45-490 PROFESSIONAL MEMBERSHIPS .00 9,423.04 7,500.00 ( 1,923.04)125.6
10-45-500 OPERATING SUPPLIES 1,056.92 6,688.65 12,500.00 5,811.35 53.5
10-45-510 EQUIPMENT PURCHASE AND REPAIR .00 1,817.12 15,750.00 13,932.88 11.5
10-45-550 POSTAGE .00 919.82 2,000.00 1,080.18 46.0
10-45-560 UTILITIES -TELEPHONE 526.02 5,326.49 7,500.00 2,173.51 71.0
10-45-561 UTILITIES - NATURAL GAS 207.31 2,440.39 6,000.00 3,559.61 40.7
10-45-562 UTILITIES - ELECTRICITY 374.87 3,970.64 6,500.00 2,529.36 61.1
10-45-569 UTILITIES - TRASH REMOVAL 125.35 1,065.45 2,500.00 1,434.55 42.6
10-45-670 PROP MGMT - 107 EISENHOWER DR 804.50 9,347.80 40,000.00 30,652.20 23.4
10-45-671 PROP MGMT - 105 FRASER AVE 6.74 102.06 500.00 397.94 20.4
10-45-673 PROP MGMT - 153 FRASER AVE 1,187.50 6,167.53 20,000.00 13,832.47 30.8
10-45-674 PROP MGMT - 200 EISENHOWER DR .00 .00 500.00 500.00 .0
10-45-676 PROP MGMT - 400 DOC SUSIE AVE 35.99 80.96 500.00 419.04 16.2
10-45-690 MISCELLANEOUS EXPENSE .00 500.00 8,000.00 7,500.00 6.3
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 61,766.85 691,239.17 931,856.00 240,616.83 74.2
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 7
PUBLIC WORKS
10-60-110 SALARIES 30,071.13 317,468.48 420,000.00 102,531.52 75.6
10-60-210 HEALTH INSURANCE 6,467.05 65,791.24 85,000.00 19,208.76 77.4
10-60-220 FICA TAX 2,197.87 23,086.78 32,130.00 9,043.22 71.9
10-60-230 RETIREMENT 1,011.49 11,443.58 16,800.00 5,356.42 68.1
10-60-250 UNEMPLOYMENT TAX 90.66 956.99 1,260.00 303.01 76.0
10-60-280 TRAINING PROGRAMS .00 774.54 2,000.00 1,225.46 38.7
10-60-290 TRAVEL, MEALS AND LODGING 572.43 850.39 2,000.00 1,149.61 42.5
10-60-295 MEALS AND ENTERTAINMENT .00 671.86 1,000.00 328.14 67.2
10-60-330 ENGINEERING FEES 35.00 32,917.25 15,000.00 ( 17,917.25)219.5
10-60-360 COMPUTER NETWORK SUPPORT 150.00 2,396.12 2,000.00 ( 396.12)119.8
10-60-370 OTHER PROFESSIONAL SERVICES 5,175.00 7,455.00 3,000.00 ( 4,455.00)248.5
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 4,193.96 34,833.18 80,000.00 45,166.82 43.5
10-60-506 PLANTS/PLANTER SUPPLIES 1,268.91 11,230.63 15,000.00 3,769.37 74.9
10-60-510 EQUIPMENT PURCHASE AND REPAIR 3,987.28 34,930.39 50,000.00 15,069.61 69.9
10-60-560 UTILITIES - TELEPHONE 195.32 1,905.83 4,200.00 2,294.17 45.4
10-60-561 UTILITIES - NATURAL GAS 211.90 3,352.82 6,000.00 2,647.18 55.9
10-60-562 UTILITIES - ELECTRICITY 115.50 1,263.45 3,000.00 1,736.55 42.1
10-60-569 UTILITIES - TRASH REMOVAL 268.01 1,569.19 2,500.00 930.81 62.8
10-60-670 PROP MGMT - 125 FRASER AVE 14.32 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 .00 1,300.00 5,000.00 3,700.00 26.0
10-60-678 PROP MGMT - OUTDOORACTIVITYCTR .00 25.19 .00 ( 25.19).0
10-60-679 PROP MGMT - SCHOOL BUS GARAGE 231.19 4,386.19 7,000.00 2,613.81 62.7
10-60-681 PROP MGMT - COZENS RANCH PARK 369.99 27,094.19 50,000.00 22,905.81 54.2
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 7.15 840.15 3,000.00 2,159.85 28.0
10-60-725 STREET IMPROVEMENTS 6,243.95 78,404.34 185,000.00 106,595.66 42.4
TOTAL PUBLIC WORKS 62,878.11 697,672.76 1,050,140.00 352,467.24 66.4
120 ZEREX AVENUE
10-65-380 JANITORIAL SERVICES 400.00 3,850.00 6,000.00 2,150.00 64.2
10-65-561 UTILITIES - NATURAL GAS 67.82 745.55 1,530.00 784.45 48.7
10-65-562 UTILITIES - ELECTRICITY 67.05 689.66 1,020.00 330.34 67.6
10-65-670 PROP MGMT - 120 ZEREX .00 4,325.38 5,000.00 674.62 86.5
TOTAL 120 ZEREX AVENUE 534.87 9,610.59 13,550.00 3,939.41 70.9
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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
FISCAL AGENT
10-95-110 SALARIES ( 6,412.64).00 .00 .00 .0
10-95-220 FICA TAX ( 434.18).00 .00 .00 .0
10-95-230 RETIREMENT ( 195.70).00 .00 .00 .0
10-95-250 UNEMPLOYMENT TAX ( 19.24).00 .00 .00 .0
TOTAL FISCAL AGENT ( 7,061.76).00 .00 .00 .0
TOTAL FUND EXPENDITURES 191,811.48 2,445,758.84 3,349,391.00 903,632.16 73.0
NET REVENUE OVER EXPENDITURES 2,020,953.23 1,822,538.09 776,549.00 ( 1,045,989.09)234.7
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
RESTRICTED REVENUE FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 9
ASSETS
12-10100 CASH COMBINED FUND 363,815.90
TOTAL ASSETS 363,815.90
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 363,815.90
BALANCE - CURRENT DATE 363,815.90
TOTAL FUND EQUITY 363,815.90
TOTAL LIABILITIES AND EQUITY 363,815.90
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
RESTRICTED REVENUE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 10
TAXES
12-31-100 RESTRICTED 1% GF SALES TAX 67,470.65 368,287.64 450,000.00 81,712.36 81.8
12-31-800 INTEREST INCOME 201.76 690.22 150.00 ( 540.22)460.2
TOTAL TAXES 67,672.41 368,977.86 450,150.00 81,172.14 82.0
TOTAL FUND REVENUE 67,672.41 368,977.86 450,150.00 81,172.14 82.0
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
RESTRICTED REVENUE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 11
EXPENDITURES
12-40-610 TRANSPORTATION O&M .00 265.95 400,000.00 399,734.05 .1
12-40-615 TRANSPORTATION - CAPITAL EXP 379.55 379.55 .00 ( 379.55).0
12-40-715 TRAILS - CAPITAL EXPENDITURES 71.39 4,516.46 50,000.00 45,483.54 9.0
TOTAL EXPENDITURES 450.94 5,161.96 450,000.00 444,838.04 1.2
TOTAL FUND EXPENDITURES 450.94 5,161.96 450,000.00 444,838.04 1.2
NET REVENUE OVER EXPENDITURES 67,221.47 363,815.90 150.00 ( 363,665.90)24254
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
CONSERVATION TRUST FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 12
ASSETS
20-10100 CASH - COMBINED FUND 16,999.39
TOTAL ASSETS 16,999.39
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 16,999.39
BALANCE - CURRENT DATE 16,999.39
TOTAL FUND EQUITY 16,999.39
TOTAL LIABILITIES AND EQUITY 16,999.39
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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 11.56 68.17 15.00 ( 53.17)454.5
20-30-999 UNASSIGNED FUND BALANCE 12,035.33 12,035.33 13,010.00 974.67 92.5
TOTAL REVENUE 12,046.89 16,999.39 19,525.00 2,525.61 87.1
TOTAL FUND REVENUE 12,046.89 16,999.39 19,525.00 2,525.61 87.1
NET REVENUE OVER EXPENDITURES 12,046.89 16,999.39 19,525.00 2,525.61 87.1
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
CAPITAL EQUIP REPLACEMENT FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 14
ASSETS
30-10100 CASH - COMBINED FUND 484,525.05
TOTAL ASSETS 484,525.05
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 484,525.05
BALANCE - CURRENT DATE 484,525.05
TOTAL FUND EQUITY 484,525.05
TOTAL LIABILITIES AND EQUITY 484,525.05
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 15
REVENUE
30-30-100 HWY USE TAX PROCEEDS 4,640.17 34,823.85 45,039.00 10,215.15 77.3
30-30-800 INTEREST EARNINGS 356.85 2,629.60 350.00 ( 2,279.60)751.3
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 415,842.92 415,842.92 410,774.00 ( 5,068.92)101.2
TOTAL REVENUE 420,839.94 583,296.37 586,163.00 2,866.63 99.5
TOTAL FUND REVENUE 420,839.94 583,296.37 586,163.00 2,866.63 99.5
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 16
EXPENDITURES
30-40-745 PUBLIC SAFETY FLEET PURCHASE 45,040.95 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 45,040.95 98,771.32 220,418.00 121,646.68 44.8
TOTAL FUND EXPENDITURES 45,040.95 98,771.32 220,418.00 121,646.68 44.8
NET REVENUE OVER EXPENDITURES 375,798.99 484,525.05 365,745.00 ( 118,780.05)132.5
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
CAPITAL ASSET FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 17
ASSETS
32-10100 CASH - COMBINED FUND 25,329.69
TOTAL ASSETS 25,329.69
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
32-29800 FUND BALANCE - BEGINNING OF YR ( 216,568.37)
REVENUE OVER EXPENDITURES - YTD 241,898.06
BALANCE - CURRENT DATE 25,329.69
TOTAL FUND EQUITY 25,329.69
TOTAL LIABILITIES AND EQUITY 25,329.69
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 18
CAPITAL ASSET REVENUE
32-30-800 INTEREST EARNINGS 17.27 727.67 .00 ( 727.67).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 102,569.44 102,569.44 117,521.00 14,951.56 87.3
TOTAL CAPITAL ASSET REVENUE 102,586.71 278,297.11 292,521.00 14,223.89 95.1
TOTAL FUND REVENUE 102,586.71 278,297.11 292,521.00 14,223.89 95.1
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 19
CAPITAL ASSET EXPENDITURES
32-40-815 CAPITAL PROJ - STREETS NEW 80.00 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 80.00 36,399.05 292,521.00 256,121.95 12.4
TOTAL FUND EXPENDITURES 80.00 36,399.05 292,521.00 256,121.95 12.4
NET REVENUE OVER EXPENDITURES 102,506.71 241,898.06 .00 ( 241,898.06).0
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
DEBT SERVICE FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 20
ASSETS
40-10100 CASH - COMBINED FUND 483,642.54
TOTAL ASSETS 483,642.54
LIABILITIES AND EQUITY
FUND EQUITY
40-27100 DSF COMMITTED RESERVE BALANCE ( 102,794.00)
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 586,436.54
BALANCE - CURRENT DATE 586,436.54
TOTAL FUND EQUITY 483,642.54
TOTAL LIABILITIES AND EQUITY 483,642.54
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 21
REVENUE
40-30-100 PROPERTY TAX .00 67.81 .00 ( 67.81).0
40-30-800 INTEREST EARNINGS 336.88 2,789.88 100.00 ( 2,689.88)2789.9
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 575,578.71 575,578.71 .00 ( 575,578.71).0
TOTAL REVENUE 575,915.59 939,140.40 360,804.00 ( 578,336.40)260.3
TOTAL FUND REVENUE 575,915.59 939,140.40 360,804.00 ( 578,336.40)260.3
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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 1,650.00 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 10,260.00 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 11,910.00 352,703.86 360,804.00 8,100.14 97.8
TOTAL FUND EXPENDITURES 11,910.00 352,703.86 360,804.00 8,100.14 97.8
NET REVENUE OVER EXPENDITURES 564,005.59 586,436.54 .00 ( 586,436.54).0
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
WATER FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 23
ASSETS
50-10100 CASH - COMBINED FUND 1,673,748.84
50-10290 CASH W/TREASURER - COLLECTIONS 712.51
50-11500 A/R CUSTOMER SERVICE CHARGES 43,526.49
50-11550 A/R - BILLINGS 900.00
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 12,201,905.03
LIABILITIES AND EQUITY
LIABILITIES
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 23,669.00
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 1,195,210.34
BALANCE - CURRENT DATE 11,678,236.03
TOTAL FUND EQUITY 12,178,236.03
TOTAL LIABILITIES AND EQUITY 12,201,905.03
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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 ( 34.65)640,638.10 831,120.00 190,481.90 77.1
50-34-150 PENALTIES & INTEREST 1,665.42 5,691.50 1,000.00 ( 4,691.50)569.2
50-34-200 PLANT INVESTMENT FEES .00 .00 7,700.00 7,700.00 .0
50-34-300 WATER METER SALES .00 47,891.78 5,000.00 ( 42,891.78)957.8
TOTAL CHARGES FOR SERVICES 1,630.77 694,221.38 844,820.00 150,598.62 82.2
MISCELLANEOUS REVENUE
50-36-100 INTEREST EARNINGS 1,252.70 7,858.32 800.00 ( 7,058.32)982.3
50-36-900 MISCELLANEOUS REVENUE 1,190.00 3,734.92 2,500.00 ( 1,234.92)149.4
TOTAL MISCELLANEOUS REVENUE 2,442.70 11,593.24 3,300.00 ( 8,293.24)351.3
OTHER SOURCES & TRANSFERS
50-39-999 UNASSIGNED FUND BALANCE 1,020,122.00 1,020,122.00 892,609.00 ( 127,513.00)114.3
TOTAL OTHER SOURCES & TRANSFERS 1,020,122.00 1,020,122.00 892,609.00 ( 127,513.00)114.3
TOTAL FUND REVENUE 1,024,195.47 1,726,761.62 1,741,004.00 14,242.38 99.2
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 25
EXPENDITURES
50-40-110 SALARIES 13,494.50 153,563.07 195,000.00 41,436.93 78.8
50-40-210 HEALTH INSURANCE 2,500.69 24,339.62 29,250.00 4,910.38 83.2
50-40-220 FICA TAX 1,001.85 11,369.67 14,918.00 3,548.33 76.2
50-40-230 RETIREMENT 431.23 5,463.10 6,500.00 1,036.90 84.1
50-40-250 UNEMPLOYMENT TAX 40.76 458.64 585.00 126.36 78.4
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 11.97 122.12 2,000.00 1,877.88 6.1
50-40-310 LEGAL FEES 5,846.00 31,119.00 65,000.00 33,881.00 47.9
50-40-330 ENGINEERING FEES 7,488.50 51,032.21 60,000.00 8,967.79 85.1
50-40-360 COMPUTERS-NETWORKS AND SUPPORT 350.00 5,206.55 6,000.00 793.45 86.8
50-40-370 OTHER PROFESSIONAL SERVICES 39.32 17,716.67 25,000.00 7,283.33 70.9
50-40-430 INSURANCE .00 220.51 20,000.00 19,779.49 1.1
50-40-440 ADVERTISING .00 .00 500.00 500.00 .0
50-40-460 SYSTEM REPAIR AND MAINT - PROD .00 5,790.75 79,000.00 73,209.25 7.3
50-40-465 SYSTEM REPAIR AND MAINT - DIST 19,669.52 60,397.77 25,000.00 ( 35,397.77)241.6
50-40-490 PROFESSIONAL MEMBERSHIPS .00 5,685.00 9,500.00 3,815.00 59.8
50-40-500 OPERATING SUPPLIES-PRODUCTION 2,702.17 10,661.90 35,000.00 24,338.10 30.5
50-40-505 OPERATING SUPPLIES-DISTRIB 10,235.41 47,570.35 40,000.00 ( 7,570.35)118.9
50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 425.47 30,000.00 29,574.53 1.4
50-40-520 TESTING 180.00 1,051.50 5,000.00 3,948.50 21.0
50-40-550 POSTAGE & BILLING SUPPLIES 115.00 738.50 2,500.00 1,761.50 29.5
50-40-560 UTILITIES - TELEPHONE 344.87 3,361.15 4,500.00 1,138.85 74.7
50-40-562 UTILITIES - ELECTRICITY 2,709.48 28,132.05 50,000.00 21,867.95 56.3
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 67,161.27 531,551.28 1,664,253.00 1,132,701.72 31.9
TOTAL FUND EXPENDITURES 67,161.27 531,551.28 1,664,253.00 1,132,701.72 31.9
NET REVENUE OVER EXPENDITURES 957,034.20 1,195,210.34 76,751.00 ( 1,118,459.34)1557.3
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
WASTEWATER FUND
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 26
ASSETS
55-10100 CASH - COMBINED FUND 3,918,011.25
55-10290 CASH W/TREASURER - COLLECTIONS 457.68
55-11500 A/R CUSTOMER SERVICE CHARGES 40,778.05
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 14,472,881.94
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 1,862,370.23
BALANCE - CURRENT DATE 12,401,712.94
TOTAL FUND EQUITY 14,452,712.94
TOTAL LIABILITIES AND EQUITY 14,472,881.94
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 27
CHARGES FOR SERVICES
55-34-100 CUSTOMER SERVICE CHARGES ( 49.16)523,405.00 693,000.00 169,595.00 75.5
55-34-150 PENALTIES & INTEREST 1,742.11 4,318.86 1,000.00 ( 3,318.86)431.9
55-34-200 PLANT INVESTMENT FEES .00 457,500.00 100,000.00 ( 357,500.00)457.5
TOTAL CHARGES FOR SERVICES 1,692.95 985,223.86 794,000.00 ( 191,223.86)124.1
MISCELLANEOUS REVENUE
55-36-100 INTEREST EARNINGS 2,587.51 17,246.74 3,200.00 ( 14,046.74)539.0
55-36-500 JFF MANAGEMENT FEE .00 21,750.00 29,000.00 7,250.00 75.0
55-36-900 MISCELLANEOUS REVENUE .00 39.07 .00 ( 39.07).0
TOTAL MISCELLANEOUS REVENUE 2,587.51 39,035.81 32,200.00 ( 6,835.81)121.2
OTHER SOURCES & TRANSFERS
55-39-200 GRANTS AND AID FROM AGENCIES .00 .00 30,000.00 30,000.00 .0
55-39-999 UNASSIGNED FUND BALANCE 2,335,149.00 2,335,149.00 2,271,398.00 ( 63,751.00)102.8
TOTAL OTHER SOURCES & TRANSFERS 2,335,149.00 2,335,149.00 2,301,398.00 ( 33,751.00)101.5
TOTAL FUND REVENUE 2,339,429.46 3,359,408.67 3,127,598.00 ( 231,810.67)107.4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 10 MONTHS ENDING OCTOBER 31, 2016
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM PAGE: 28
EXPENDITURES
55-40-110 SALARIES 13,656.98 154,949.82 205,000.00 50,050.18 75.6
55-40-210 HEALTH INSURANCE 2,341.56 24,216.45 30,500.00 6,283.55 79.4
55-40-220 FICA TAX 1,016.37 11,469.32 15,683.00 4,213.68 73.1
55-40-230 RETIREMENT 409.59 5,480.63 7,000.00 1,519.37 78.3
55-40-250 UNEMPLOYMENT TAX 41.29 462.92 615.00 152.08 75.3
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 11.97 103.82 2,000.00 1,896.18 5.2
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 342.33 3,532.91 6,000.00 2,467.09 58.9
55-40-370 OTHER PROFESSIONAL SERVICES 39.33 1,999.34 10,000.00 8,000.66 20.0
55-40-410 BANK CHARGES .00 .00 100.00 100.00 .0
55-40-430 INSURANCE .00 224.84 6,500.00 6,275.16 3.5
55-40-440 ADVERTISING .00 .00 500.00 500.00 .0
55-40-460 SYSTEM REPAIR AND MAINT-COLLEC .00 45,368.03 118,000.00 72,631.97 38.5
55-40-490 PROFESSIONAL MEMBERSHIPS .00 4,615.00 2,000.00 ( 2,615.00)230.8
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 115.00 738.50 3,000.00 2,261.50 24.6
55-40-560 UTILITIES - TELEPHONE 125.10 1,185.02 2,000.00 814.98 59.3
55-40-650 WW TREATMENT CHARGES/JFOC 15,768.82 115,928.37 185,846.00 69,917.63 62.4
55-40-690 MISCELLANEOUS EXPENSE .00 397.73 3,000.00 2,602.27 13.3
55-40-730 CAPITAL PROJECTS .00 115,323.38 216,500.00 101,176.62 53.3
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 33,868.34 1,497,038.44 1,850,244.00 353,205.56 80.9
TOTAL FUND EXPENDITURES 33,868.34 1,497,038.44 1,850,244.00 353,205.56 80.9
NET REVENUE OVER EXPENDITURES 2,305,561.12 1,862,370.23 1,277,354.00 ( 585,016.23)145.8
TOWN OF FRASER
BALANCE SHEET
OCTOBER 31, 2016
GENERAL FIXED ASSETS
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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
OCTOBER 31, 2016
GENERAL LONG-TERM DEBT
FOR ADMINISTRATION USE ONLY 83 % OF THE FISCAL YEAR HAS ELAPSED 11/14/2016 01:21PM 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