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HomeMy Public PortalAbout07 TOF 06 - June 2017 Financial StatementsTOWNOFFRASER COMBINEDCASHINVESTMENT JUNE30, 2017 COMBINEDCASHACCOUNTS 01-10200GENERALCHECKING #878-00088486,221.68 01-10220GENERALCO-01-0160-800110,472,042.74 TOTALCOMBINED CASH10,558,264.42 01-10100CASHALLOCATEDTOOTHERFUNDS( 10,558,264.42) TOTALUNALLOCATEDCASH.00 CASHALLOCATIONRECONCILIATION 10ALLOCATIONTOGENERALFUND3,841,397.33 12ALLOCATIONTORESTRICTEDREVENUEFUND( 38,418.40) 20ALLOCATIONTOCONSERVATIONTRUSTFUND21,418.18 30ALLOCATIONTOCAPITALEQUIPREPLACEMENTFUND494,056.64 32ALLOCATIONTOCAPITALASSETFUND( 44,764.82) 40ALLOCATION TODEBTSERVICEFUND33,557.25 50ALLOCATION TOWATERFUND1,908,912.81 55ALLOCATION TOWASTEWATERFUND4,342,105.43 TOTALALLOCATIONSTOOTHERFUNDS10,558,264.42 ALLOCATIONFROMCOMBINEDCASHFUND - 01-10100( 10,558,264.42) ZEROPROOFIFALLOCATIONSBALANCE.00 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 1 TOWNOFFRASER BALANCESHEET JUNE30, 2017 GENERALFUND ASSETS 10-10100CASH - COMBINEDFUND3,841,397.33 10-11100PROPERTYTAXESRECEIVABLE209,388.03 10-11550ACCTSREC - BILLINGS36,897.91 TOTALASSETS4,087,683.27 LIABILITIESANDEQUITY LIABILITIES 10-21000ACCRUED WAGES43,962.55 10-21710FWT/FICAPAYABLE15,111.59 10-21730STATEWITHHOLDINGPAYABLE5,202.00 10-21740UNEMPLOYMENT TAXESPAYABLE1,032.02 10-21750RETIREMENTPLANPAYABLE2,714.80 10-21755457DEFERREDCOMPPAYABLE( 874.08) 10-21760HEALTH INSURANCEPAYABLE3,694.60 10-21773DEPENDENTCAREPAYABLE1,407.31 10-21775FLEXHEALTHPLANPAYABLE3,960.98 10-21780GARNISHMENTS PAYABLE193.80 10-22210DEFERREDTAXES209,388.03 10-22920SUBDIVISIONIMPSECURITYDEP59,898.25 10-22930DRIVEWAYPERMITSURETY33,625.00 10-22950RENTALPROPERTYDEPOSITS HELD200.00 TOTALLIABILITIES379,516.85 FUNDEQUITY 10-27000GFCOMMITTEDRESERVEBALANCE1,000,000.00 10-27100GFRESTRICTED RESERVEBALANCE251,805.00 UNAPPROPRIATEDFUNDBALANCE: 10-29800FUNDBALANCE - BEGINNINGOFYR2,216,668.71 REVENUEOVEREXPENDITURES - YTD239,692.71 BALANCE - CURRENTDATE2,456,361.42 TOTALFUNDEQUITY3,708,166.42 TOTALLIABILITIES ANDEQUITY4,087,683.27 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 2 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT TAXES 10-31-100GENERALFUNDPROPERTYTAX22,191.26159,837.90209,388.0049,550.1076.3 10-31-200SPECIFICOWNERSHIPTAX235.334,665.9211,000.006,334.0842.4 10-31-300MOTORVEHICLETAX464.001,898.504,200.002,301.5045.2 10-31-400TOWNSALESTAX157,917.35775,463.511,832,000.001,056,536.4942.3 10-31-410USETAX - BUILDINGMATERIALS73,501.63300,532.94100,000.00( 200,532.94)300.5 10-31-420USETAX - MOTORVEHICLESALES3,198.8842,997.5960,000.0017,002.4171.7 10-31-430STATECIGARETTETAX423.961,258.203,500.002,241.8036.0 10-31-800FRANCHISEFEES1,619.4719,307.3455,000.0035,692.6635.1 TOTALTAXES259,551.881,305,961.902,275,088.00969,126.1057.4 LICENSES & PERMITS 10-32-100BUSINESSLICENSEFEES60.0012,380.0010,520.00( 1,860.00)117.7 10-32-110REGULATED INDUSTRYFEES/TAXES6,019.2558,609.7075,000.0016,390.3078.2 TOTALLICENSES & PERMITS6,079.2570,989.7085,520.0014,530.3083.0 INTERGOVERNMENTAL 10-33-100GRANTS.0030,065.0015,000.00( 15,065.00)200.4 TOTALINTERGOVERNMENTAL.0030,065.0015,000.00( 15,065.00)200.4 CHARGESFORSERVICES 10-34-100ANNEXATIONFEES.00.001,000.001,000.00.0 10-34-110ZONING FEES.0025.001,500.001,475.001.7 10-34-120SUBDIVISIONFEES.001,350.001,500.00150.0090.0 10-34-130MISCELLANEOUSPLANNINGFEES200.00820.001,000.00180.0082.0 TOTALCHARGESFORSERVICES200.002,195.005,000.002,805.0043.9 MISCELLANEOUSREVENUE 10-36-100INTERESTEARNINGS3,330.3616,746.0615,000.00( 1,746.06)111.6 10-36-300RENTALINCOME2,900.0010,655.0015,500.004,845.0068.7 10-36-610REIMBURSABLE - PROFSERVICES2,055.3639,321.2150,000.0010,678.7978.6 10-36-900MISCELLANEOUS REVENUE.006,931.5020,000.0013,068.5034.7 TOTALMISCELLANEOUS REVENUE8,285.7273,653.77100,500.0026,846.2373.3 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 3 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT OTHERSOURCES & TRANSFERS 10-39-900TRANSFERSINFROMOTHERFUNDS.00.0021,175.0021,175.00.0 10-39-999UNASSIGNEDFUNDBALANCE.00.002,084,981.002,084,981.00.0 TOTALOTHERSOURCES & TRANSFERS.00.002,106,156.002,106,156.00.0 TOTALFUNDREVENUE274,116.851,482,865.374,587,264.003,104,398.6332.3 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 4 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT TOWNBOARD 10-41-110SALARIES6,995.0014,515.0050,000.0035,485.0029.0 10-41-220FICATAX535.111,110.413,825.002,714.5929.0 10-41-280TRAININGPROGRAMS.003,076.006,000.002,924.0051.3 10-41-290TRAVEL, MEALSANDLODGING1,282.862,490.015,000.002,509.9949.8 10-41-295MEALSANDENTERTAINMENT1,251.174,270.1910,000.005,729.8142.7 10-41-690MISCELLANEOUS EXPENSE.00.0010,000.0010,000.00.0 10-41-860GRANTSANDAIDTOAGENCIES.001,370.005,000.003,630.0027.4 10-41-861INTERGOVERNMENTALAGREEMENTS4,500.0010,500.009,000.00( 1,500.00)116.7 10-41-862FRASER/WINTERPARKPOLICEDEPT40,884.00230,049.00500,000.00269,951.0046.0 10-41-863STREET LIGHTINGANDSIGNALS1,359.128,613.1022,000.0013,386.9039.2 10-41-864SPECIALEVENTS502.132,357.8910,000.007,642.1123.6 10-41-870BUSINESSDISTSTREETSCAPE3,700.003,700.005,000.001,300.0074.0 10-41-871BUSINESS ENHANCEMENT PROGRAMS.006,769.9230,000.0023,230.0822.6 10-41-872SUSTAINABILITY.00.0015,000.0015,000.00.0 TOTALTOWNBOARD61,009.39288,821.52680,825.00392,003.4842.4 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 5 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT ADMINISTRATION 10-45-110SALARIES34,616.27128,854.26327,969.00199,114.7439.3 10-45-210HEALTHINSURANCE8,664.6221,884.8256,500.0034,615.1838.7 10-45-220FICA TAX2,515.809,294.2525,089.6315,795.3837.0 10-45-230RETIREMENT655.643,160.9413,118.769,957.8224.1 10-45-250UNEMPLOYMENT TAX105.10389.59983.91594.3239.6 10-45-280TRAININGPROGRAMS1,687.005,396.004,000.00( 1,396.00)134.9 10-45-290TRAVEL, MEALSANDLODGING2,618.683,770.487,000.003,229.5253.9 10-45-295MEALSANDENTERTAINMENT140.331,143.733,500.002,356.2732.7 10-45-310LEGALFEES12,514.4630,766.0875,000.0044,233.9241.0 10-45-320AUDITFEES.0012,500.0015,000.002,500.0083.3 10-45-330ENGINEERINGFEES.008,584.253,000.00( 5,584.25)286.1 10-45-360COMPUTERS-NETWORKSANDSUPPORT2,579.0927,958.6255,000.0027,041.3850.8 10-45-370OTHERPROFESSIONAL SERVICES1,309.0026,349.58110,000.0083,650.4224.0 10-45-375REIMBURSABLEPROFSERVICES1,136.0526,297.7950,000.0023,702.2152.6 10-45-380JANITORIALSERVICES830.004,551.5015,000.0010,448.5030.3 10-45-385TREASURER'SFEES443.813,196.716,281.643,084.9350.9 10-45-395RECORDING FEES500.00500.001,500.001,000.0033.3 10-45-410BANKCHARGES90.00487.501,500.001,012.5032.5 10-45-420ELECTIONS.00.005,000.005,000.00.0 10-45-430INSURANCE - ALLDEPARTMENTS.0049,348.3060,000.0010,651.7082.3 10-45-440ADVERTISING62.583,065.322,500.00( 565.32)122.6 10-45-490PROFESSIONAL MEMBERSHIPS225.008,450.0614,000.005,549.9460.4 10-45-500OPERATING SUPPLIES689.584,099.7013,000.008,900.3031.5 10-45-510EQUIPMENT PURCHASEANDREPAIR628.259,730.7826,000.0016,269.2237.4 10-45-550POSTAGE168.00344.502,000.001,655.5017.2 10-45-560UTILITIES -TELEPHONE781.533,178.408,500.005,321.6037.4 10-45-561UTILITIES - NATURALGAS220.421,978.306,000.004,021.7033.0 10-45-562UTILITIES - ELECTRICITY356.332,948.936,500.003,551.0745.4 10-45-569UTILITIES - TRASHREMOVAL124.02604.392,500.001,895.6124.2 10-45-670PROPMGMT - 107EISENHOWERDR837.4514,770.6540,000.0025,229.3536.9 10-45-671PROPMGMT - 105FRASERAVE.00.00500.00500.00.0 10-45-673PROPMGMT - 153FRASERAVE476.374,800.6220,000.0015,199.3824.0 10-45-674PROPMGMT - 200EISENHOWER DR.00141.25500.00358.7528.3 10-45-676PROPMGMT - 400DOCSUSIEAVE9.4727.46500.00472.545.5 10-45-690MISCELLANEOUS EXPENSE200.431,195.1712,000.0010,804.8310.0 10-45-810LEASE/PURCHASE - PRINCIPAL.00108,842.2821,210.00( 87,632.28)513.2 10-45-820LEASE/PURCHASE - INTEREST.008,191.0217,165.008,973.9847.7 TOTALADMINISTRATION75,185.28536,803.231,028,317.94491,514.7152.2 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 6 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT PUBLICWORKS 10-60-110SALARIES50,762.17196,626.13455,024.00258,397.8743.2 10-60-210HEALTHINSURANCE14,610.9141,892.25115,500.0073,607.7536.3 10-60-220FICATAX3,714.9714,491.9134,809.3420,317.4341.6 10-60-230RETIREMENT1,353.695,956.8818,200.9612,244.0832.7 10-60-250UNEMPLOYMENT TAX153.73593.451,365.07771.6243.5 10-60-280TRAINING PROGRAMS499.00534.002,000.001,466.0026.7 10-60-290TRAVEL, MEALSANDLODGING24.34150.962,000.001,849.047.6 10-60-295MEALSANDENTERTAINMENT196.43533.621,000.00466.3853.4 10-60-330ENGINEERINGFEES1,032.501,382.505,000.003,617.5027.7 10-60-360COMPUTERNETWORKSUPPORT154.3629,654.364,500.00( 25,154.36)659.0 10-60-370OTHERPROFESSIONALSERVICES293.002,368.794,000.001,631.2159.2 10-60-475CONTRACTSNOWREMOVAL.006,970.00.00( 6,970.00).0 10-60-480EQUIPMENTRENTAL.00.002,500.002,500.00.0 10-60-490PROFESSIONALMEMBERSHIPS.00820.00750.00( 70.00)109.3 10-60-500OPERATING SUPPLIES8,033.0642,332.7680,000.0037,667.2452.9 10-60-506PLANTS/PLANTERSUPPLIES7,538.887,915.3920,000.0012,084.6139.6 10-60-510EQUIPMENTPURCHASEANDREPAIR9,511.8028,366.7750,000.0021,633.2356.7 10-60-560UTILITIES - TELEPHONE399.581,304.874,500.003,195.1329.0 10-60-561UTILITIES - NATURALGAS208.182,995.886,000.003,004.1249.9 10-60-562UTILITIES - ELECTRICITY129.171,069.323,000.001,930.6835.6 10-60-569UTILITIES - TRASHREMOVAL275.761,378.803,000.001,621.2046.0 10-60-670PROPMGMT - 125FRASERAVE.00876.358,000.007,123.6511.0 10-60-673PROPMGMT - FRASERRIVERTRAIL.0013.4770,000.0069,986.53.0 10-60-674PROPMGMT - HWY40PEDESTRIAN.0051.955,000.004,948.051.0 10-60-675PROPMGMT - KOPPERSPARK.00.001,500.001,500.00.0 10-60-676PROPMGMT - OLDSCHLHOUSEPK.0017.965,000.004,982.04.4 10-60-677PROPMGMT - PLANNINGAREA28631.26631.26.00( 631.26).0 10-60-678PROPMGMT - OUTDOORACTIVITYCTR30.6530.65.00( 30.65).0 10-60-679PROPMGMT - SCHOOLBUSGARAGE256.623,739.187,000.003,260.8253.4 10-60-681PROPMGMT - COZENSRANCHPARK1,816.212,000.9015,000.0012,999.1013.3 10-60-682PROPMGMT - AMTRAKSTATION.008.98.00( 8.98).0 10-60-684PROPMGMT - FRODO2,640.005,615.005,000.00( 615.00)112.3 10-60-685PROPMGMT - MTNMANPARK.00.00500.00500.00.0 10-60-686GORANSONSTATION.00.00500.00500.00.0 10-60-690MISCELLANEOUSEXPENSE1,542.701,542.703,000.001,457.3051.4 10-60-725STREET IMPROVEMENTS6,030.5811,899.45250,000.00238,100.554.8 10-60-740ARTINPUBLICPLACES471.28471.287,500.007,028.726.3 TOTALPUBLICWORKS112,310.83414,237.771,191,149.37776,911.6034.8 120ZEREXAVENUE 10-65-380JANITORIALSERVICES400.002,226.496,000.003,773.5137.1 10-65-561UTILITIES - NATURALGAS53.05531.121,200.00668.8844.3 10-65-562UTILITIES - ELECTRICITY74.34461.441,200.00738.5638.5 10-65-670PROPMGMT - 120ZEREX.0092.5010,000.009,907.50.9 TOTAL120ZEREXAVENUE527.393,311.5518,400.0015,088.4518.0 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 7 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT TRANSFERS 10-90-930TRANSFERTOCERF - PUBLICWORKS.00.00100,000.00100,000.00.0 10-90-935TRANSFERTOCAF.00.00145,000.00145,000.00.0 TOTALTRANSFERS.00.00245,000.00245,000.00.0 FISCALAGENT 10-95-110SALARIES7,000.38( 40.01).0040.01.0 10-95-210HEALTHINSURANCE3,616.90.00.00.00.0 10-95-220FICATAX482.61( 22.30).0022.30.0 10-95-230RETIREMENT280.0261.92.00( 61.92).0 10-95-250UNEMPLOYMENTTAX21.13( 1.02).001.02.0 10-95-560TELEPHONE43.00.00.00.00.0 TOTALFISCALAGENT11,444.04( 1.41).001.41.0 TOTALFUNDEXPENDITURES260,476.931,243,172.663,163,692.311,920,519.6539.3 NETREVENUEOVEREXPENDITURES13,639.92239,692.711,423,571.691,183,878.9816.8 FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 8 TOWNOFFRASER BALANCESHEET JUNE30, 2017 RESTRICTEDREVENUEFUND ASSETS 12-10100CASHCOMBINEDFUND( 38,418.40) TOTALASSETS( 38,418.40) LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 12-29800UNASSIGNEDFUNDBALANCE - BOY5,990.44 REVENUEOVEREXPENDITURES - YTD( 44,408.84) BALANCE - CURRENTDATE( 38,418.40) TOTALFUNDEQUITY( 38,418.40) TOTALLIABILITIESANDEQUITY( 38,418.40) FORADMINISTRATION USEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 9 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 RESTRICTEDREVENUEFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT TAXES 12-31-100RESTRICTED1% GFSALESTAX39,479.34193,865.88458,000.00264,134.1242.3 12-31-800INTEREST INCOME( 14.43)163.95300.00136.0554.7 TOTALTAXES39,464.91194,029.83458,300.00264,270.1742.3 OTHERSOURCES 12-39-999UNASSIGNEDFUNDBALANCE.00.00121,950.00121,950.00.0 TOTALOTHERSOURCES.00.00121,950.00121,950.00.0 TOTALFUNDREVENUE39,464.91194,029.83580,250.00386,220.1733.4 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 10 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 RESTRICTEDREVENUEFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 12-40-610TRANSPORTATIONO&M55,120.53165,361.28450,000.00284,638.7236.8 12-40-615TRANSPORTATION - CAPITALEXP6,593.996,593.99.00( 6,593.99).0 12-40-710TRAILSO&M.005,703.4060,000.0054,296.609.5 12-40-715TRAILS - CAPITALEXPENDITURES.0060,780.0011,300.00( 49,480.00)537.9 TOTALEXPENDITURES61,714.52238,438.67521,300.00282,861.3345.7 TOTALFUNDEXPENDITURES61,714.52238,438.67521,300.00282,861.3345.7 NETREVENUEOVEREXPENDITURES( 22,249.61)( 44,408.84)58,950.00103,358.84( 75.3) FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 11 TOWNOFFRASER BALANCESHEET JUNE30, 2017 CONSERVATIONTRUSTFUND ASSETS 20-10100CASH - COMBINEDFUND21,418.18 TOTALASSETS21,418.18 LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 20-29800FUNDBALANCE - BEGINNINGOFYR18,571.92 REVENUEOVEREXPENDITURES - YTD2,846.26 BALANCE - CURRENTDATE21,418.18 TOTALFUNDEQUITY21,418.18 TOTALLIABILITIESANDEQUITY21,418.18 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 12 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 CONSERVATIONTRUSTFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT REVENUE 20-30-100CONSTRUST (LOTTERY) PROCEEDS1,404.152,752.946,500.003,747.0642.4 20-30-800INTERESTEARNINGS17.8493.3275.00( 18.32)124.4 20-30-999UNASSIGNEDFUNDBALANCE.00.0018,610.0018,610.00.0 TOTALREVENUE1,421.992,846.2625,185.0022,338.7411.3 TOTALFUNDREVENUE1,421.992,846.2625,185.0022,338.7411.3 NETREVENUEOVEREXPENDITURES1,421.992,846.2625,185.0022,338.7411.3 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 13 TOWNOFFRASER BALANCESHEET JUNE30, 2017 CAPITALEQUIPREPLACEMENTFUND ASSETS 30-10100CASH - COMBINED FUND494,056.64 TOTALASSETS494,056.64 LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 30-29800FUNDBALANCE - BEGINNINGOFYR472,871.82 REVENUEOVEREXPENDITURES - YTD21,184.82 BALANCE - CURRENTDATE494,056.64 TOTALFUNDEQUITY494,056.64 TOTALLIABILITIESANDEQUITY494,056.64 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 14 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 CAPITALEQUIPREPLACEMENTFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT REVENUE 30-30-100HWYUSETAXPROCEEDS3,626.0218,867.2946,000.0027,132.7141.0 30-30-800INTERESTEARNINGS437.182,317.532,500.00182.4792.7 30-30-910TRANSFERFROMG/F - PUBLICWORK.00.00100,000.00100,000.00.0 30-30-920TRANSFERFROMUTILITYFUNDS.00.0020,000.0020,000.00.0 30-30-999UNASSIGNEDFUNDBALANCE.00.00495,267.00495,267.00.0 TOTALREVENUE4,063.2021,184.82663,767.00642,582.183.2 TOTALFUNDREVENUE4,063.2021,184.82663,767.00642,582.183.2 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 15 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 CAPITALEQUIPREPLACEMENTFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 30-40-750REGULARFLEETPURCHASE.00.0020,000.0020,000.00.0 30-40-755HEAVYEQUIPMENTPURCHASE.00.00250,000.00250,000.00.0 30-40-810LEASE/PURCHASE - PRINCIPAL.00.0043,119.9343,119.93.0 30-40-820LEASE/PURCHASE - INTEREST.00.002,298.002,298.00.0 TOTALEXPENDITURES.00.00315,417.93315,417.93.0 TOTALFUNDEXPENDITURES.00.00315,417.93315,417.93.0 NETREVENUEOVEREXPENDITURES4,063.2021,184.82348,349.07327,164.256.1 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 16 TOWNOFFRASER BALANCESHEET JUNE30, 2017 CAPITALASSETFUND ASSETS 32-10100CASH - COMBINEDFUND( 44,764.82) TOTALASSETS( 44,764.82) LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 32-29800FUNDBALANCE - BEGINNINGOFYR( 35,034.52) REVENUEOVEREXPENDITURES - YTD( 9,730.30) BALANCE - CURRENTDATE( 44,764.82) TOTALFUNDEQUITY( 44,764.82) TOTALLIABILITIESANDEQUITY( 44,764.82) FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 17 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 CAPITALASSETFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT CAPITALASSETREVENUE 32-30-800INTEREST EARNINGS( 39.90)( 65.32).0065.32.0 32-30-910TRANSFERINFROMGENERALFUND.00.00145,000.00145,000.00.0 32-30-999UNASSIGNEDFUNDBALANCE.00.0017,050.6317,050.63.0 TOTALCAPITALASSETREVENUE( 39.90)( 65.32)162,050.63162,115.95.0 TOTALFUNDREVENUE( 39.90)( 65.32)162,050.63162,115.95.0 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 18 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 CAPITALASSETFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT CAPITALASSETEXPENDITURES 32-40-810CAPITALPROJ- STREETSEXISTING.00.00162,000.00162,000.00.0 32-40-815CAPITALPROJ - STREETSNEW.009,664.98.00( 9,664.98).0 TOTALCAPITALASSET EXPENDITURES.009,664.98162,000.00152,335.026.0 TOTALFUNDEXPENDITURES.009,664.98162,000.00152,335.026.0 19218NETREVENUEOVEREXPENDITURES( 39.90)( 9,730.30)50.639,780.93 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 19 TOWNOFFRASER BALANCESHEET JUNE30, 2017 DEBTSERVICEFUND ASSETS 40-10100CASH - COMBINEDFUND33,557.25 TOTALASSETS33,557.25 LIABILITIESANDEQUITY FUNDEQUITY 40-27000RESTRICTEDFUNDBALANCE300,000.00 40-27100DSFCOMMITTED RESERVEBALANCE275,578.71 UNAPPROPRIATEDFUNDBALANCE: 40-29800FUNDBALANCE - BEGINNINGOFYR( 92,047.71) REVENUEOVEREXPENDITURES - YTD( 449,973.75) BALANCE - CURRENTDATE( 542,021.46) TOTALFUNDEQUITY33,557.25 TOTALLIABILITIESANDEQUITY33,557.25 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 20 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 DEBTSERVICEFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT REVENUE 40-30-800INTERESTEARNINGS29.911,936.251,800.00( 136.25)107.6 40-30-990TRANSFERINFROMDSFRESERVES.00.00472,785.00472,785.00.0 TOTALREVENUE29.911,936.25474,585.00472,648.75.4 TOTALFUNDREVENUE29.911,936.25474,585.00472,648.75.4 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 21 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 DEBTSERVICEFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 40-40-810BONDPRINCIPAL - 02S&UISSUE.0060,000.0060,000.00.00100.0 40-40-812BONDPRINCIPAL - 98S&UISSUE.00380,000.00380,000.00.00100.0 40-40-820BONDINTEREST - 02S&UISSUE.001,650.001,650.00.00100.0 40-40-822BONDINTEREST - 98S&UISSUE.0010,260.0010,260.00.00100.0 40-40-850BONDAGENTFEES.00.001,500.001,500.00.0 40-40-920TRANSFERTOOTHERFUNDS.00.0021,175.0021,175.00.0 TOTALEXPENDITURES.00451,910.00474,585.0022,675.0095.2 TOTALFUNDEXPENDITURES.00451,910.00474,585.0022,675.0095.2 NETREVENUEOVEREXPENDITURES29.91( 449,973.75).00449,973.75.0 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 22 TOWNOFFRASER BALANCESHEET JUNE30, 2017 WATERFUND ASSETS 50-10100CASH - COMBINEDFUND1,908,912.81 50-10290CASHW/TREASURER - COLLECTIONS419.96 50-11500A/RCUSTOMERSERVICECHARGES212,309.32 50-11550A/R - BILLINGS860.00 50-16100LAND100,000.00 50-16200BUILDINGS3,040,174.49 50-16203WELLSSYSTEM768,371.74 50-16212WATERDISTRIBUTION/STORAGE9,882,211.82 50-16213WELLS1,083,397.93 50-16400EQUIPMENT353,994.02 50-16500WATERRIGHTS19,775.86 50-17900ACCUMULATEDDEPRECIATION( 186,995.67) 50-17901ACCUMULATEDDEPR - BLDGS& IMPR( 1,040,190.00) 50-17902ACCUMULATEDDEPR - SYSTEM&IMPR( 3,896,041.00) TOTALASSETS12,247,201.28 LIABILITIESANDEQUITY LIABILITIES 50-20775DUETORENDEZVOUS - TAPS123,200.00 50-21100ACCRUEDPTOANDBENEFITS5,449.00 50-22910ROADCUTSURITYFEES8,837.50 50-22920BULKWATERSECURITYDEP5,800.00 TOTALLIABILITIES143,286.50 FUNDEQUITY 50-27000WFCOMMITTEDRESERVEBALANCE500,000.00 UNAPPROPRIATEDFUNDBALANCE: 50-29800RETAINEDEARNINGS11,334,224.74 REVENUEOVEREXPENDITURES - YTD269,690.04 BALANCE - CURRENTDATE11,603,914.78 TOTALFUNDEQUITY12,103,914.78 TOTALLIABILITIESANDEQUITY12,247,201.28 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 23 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 WATERFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT FEES & TAXES 50-31-200FRASERFIRMINGREVENUE.00( 183.56).00183.56.0 TOTALFEES & TAXES.00( 183.56).00183.56.0 LICENSES & PERMITS 50-32-100EXCAVATION PERMITFEES275.00550.00275.00( 275.00)200.0 TOTALLICENSES & PERMITS275.00550.00275.00( 275.00)200.0 CHARGESFORSERVICES 50-34-100CUSTOMERSERVICECHARGES222,893.74443,536.63856,004.00412,467.3751.8 50-34-150PENALTIES & INTEREST58.07877.791,000.00122.2187.8 50-34-200PLANTINVESTMENTFEES.007,700.007,700.00.00100.0 50-34-300WATERMETERSALES9,995.0046,740.0010,000.00( 36,740.00)467.4 TOTALCHARGESFORSERVICES232,946.81498,854.42874,704.00375,849.5857.0 MISCELLANEOUSREVENUE 50-36-100INTERESTEARNINGS1,685.588,481.286,000.00( 2,481.28)141.4 50-36-900MISCELLANEOUS REVENUE3,197.796,359.292,500.00( 3,859.29)254.4 TOTALMISCELLANEOUS REVENUE4,883.3714,840.578,500.00( 6,340.57)174.6 OTHERSOURCES & TRANSFERS 50-39-999UNASSIGNEDFUNDBALANCE.00.001,238,962.001,238,962.00.0 TOTALOTHERSOURCES & TRANSFERS.00.001,238,962.001,238,962.00.0 TOTALFUNDREVENUE238,105.18514,061.432,122,441.001,608,379.5724.2 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 24 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 WATERFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 50-40-110SALARIES23,535.72104,527.44202,250.0097,722.5651.7 50-40-210HEALTHINSURANCE6,124.6117,080.2539,700.0022,619.7543.0 50-40-220FICATAX1,760.067,809.2715,472.137,662.8650.5 50-40-230RETIREMENT635.592,921.987,940.005,018.0236.8 50-40-250UNEMPLOYMENT TAX70.57313.97606.75292.7851.8 50-40-280TRAININGPROGRAMS.00.003,000.003,000.00.0 50-40-290TRAVEL, MEALSANDLODGING.00.003,000.003,000.00.0 50-40-295MEALSANDENTERTAINMENT.0049.182,000.001,950.822.5 50-40-300ADMINISTRATIVEREIMBURSEMENT.002,113.10.00( 2,113.10).0 50-40-310LEGALFEES5,048.5019,651.0075,000.0055,349.0026.2 50-40-330ENGINEERINGFEES3,623.0020,804.6010,000.00( 10,804.60)208.1 50-40-360COMPUTERS-NETWORKSANDSUPPORT1,407.973,836.976,000.002,163.0364.0 50-40-370OTHERPROFESSIONAL SERVICES13.77571.4225,000.0024,428.582.3 50-40-430INSURANCE.00500.0020,000.0019,500.002.5 50-40-440ADVERTISING1,074.221,074.22500.00( 574.22)214.8 50-40-460SYSTEMREPAIRANDMAINT - PROD1,945.725,694.2750,000.0044,305.7311.4 50-40-465SYSTEMREPAIRANDMAINT - DIST2,115.863,157.8260,000.0056,842.185.3 50-40-490PROFESSIONALMEMBERSHIPS.005,124.509,500.004,375.5053.9 50-40-500OPERATINGSUPPLIES-PRODUCTION2,882.606,571.5335,000.0028,428.4718.8 50-40-505OPERATINGSUPPLIES-DISTRIB4,720.1119,830.8655,000.0035,169.1436.1 50-40-510EQUIPMENTPURCHASEANDREPAIR.00.0030,000.0030,000.00.0 50-40-520TESTING225.501,262.005,000.003,738.0025.2 50-40-550POSTAGE & BILLINGSUPPLIES.00.002,500.002,500.00.0 50-40-560UTILITIES - TELEPHONE486.132,132.554,500.002,367.4547.4 50-40-562UTILITIES - ELECTRICITY2,575.8719,000.9145,000.0025,999.0942.2 50-40-670PROPMGMT - FRASERWTP.00.004,500.004,500.00.0 50-40-680PROPMGMT - MARYVALEWTP.00337.303,000.002,662.7011.2 50-40-690MISCELLANEOUS EXPENSE6.256.252,000.001,993.75.3 50-40-715WATERRIGHTS - DIVERSION & DEV.00.0045,000.0045,000.00.0 50-40-730CAPITALPROJECTS.00.00210,500.00210,500.00.0 50-40-760FRASERFIRMING - CAPPROJ.00.00650,000.00650,000.00.0 50-40-930TRANSFERTOCERF.00.0010,000.0010,000.00.0 TOTALEXPENDITURES58,252.05244,371.391,631,968.881,387,597.4915.0 TOTALFUNDEXPENDITURES58,252.05244,371.391,631,968.881,387,597.4915.0 NETREVENUEOVEREXPENDITURES179,853.13269,690.04490,472.12220,782.0855.0 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 25 TOWNOFFRASER BALANCESHEET JUNE30, 2017 WASTEWATERFUND ASSETS 55-10100CASH - COMBINEDFUND4,342,105.43 55-10290CASHW/TREASURER - COLLECTIONS165.13 55-11500A/RCUSTOMERSERVICECHARGES180,007.22 55-11550A/R- BILLINGS7,250.00 55-11900MISCELLANEOUSRECEIVABLES14,736.44 55-15950CAPREPLRESHELDW/JFOC653,529.60 55-15955O&MRESERVEHELDW/JFOC47,946.51 55-16100LAND144,320.40 55-16200SEWERTREATMENTPLANT3,345,648.89 55-16210METER BUILDING & IMPROVEMENTS8,056.39 55-16220SEWERCOLLECTIONSYSTEM10,984,315.75 55-16250CONSOLIDATEDCOLLECTIONSYSTEM279,069.00 55-16400EQUIPMENT108,789.16 55-17900ACCUMULATEDDEPRECIATION( 1,054,782.64) 55-17901ACCUMUDEPR - BLDGIMPROVE( 8,073.00) 55-17905ACCUM DEPR - PLANT/JFOC( 55,813.24) 55-17910ACCUMDEPR - SEWERCOLLECT-FSD( 4,292,672.89) 55-17915ACCUMDEPR-EQUIPMENT( 56,668.17) TOTALASSETS14,647,929.98 LIABILITIESANDEQUITY LIABILITIES 55-20210ACCRUEDA/P - AUDIT7,359.88 55-21100ACCRUEDPTOANDBENEFITS10,701.00 55-22910WWCONNECTIONSURETYFEES6,125.00 TOTALLIABILITIES24,185.88 FUNDEQUITY 55-27000WWFCOMMITTEDRESERVEBAL-O&M500,000.00 55-27010WWFCOMMITTEDRESERVEBAL-CAP221,000.00 55-27020WWFCOMMITTEDRESERVEBAL-JFF330,000.00 55-27030WWFCOMMITTEDRESERVE - PLANT1,000,000.00 UNAPPROPRIATEDFUNDBALANCE: 55-29800RETAINEDEARNINGS11,437,992.10 55-29810RETAINEDEARNINGS - UNRESTRICT59,753.00 55-29820RETAINED EARNINGS - RESTRICTED701,475.11 REVENUEOVEREXPENDITURES - YTD373,523.89 BALANCE - CURRENTDATE12,572,744.10 TOTALFUNDEQUITY14,623,744.10 TOTALLIABILITIESANDEQUITY14,647,929.98 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 26 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 WASTEWATERFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT CHARGESFORSERVICES 55-34-100CUSTOMERSERVICECHARGES184,777.50366,574.72724,350.00357,775.2850.6 55-34-150PENALTIES & INTEREST49.811,054.091,000.00( 54.09)105.4 55-34-200PLANTINVESTMENTFEES52,500.00195,000.00150,000.00( 45,000.00)130.0 TOTALCHARGESFORSERVICES237,327.31562,628.81875,350.00312,721.1964.3 MISCELLANEOUSREVENUE 55-36-100INTERESTEARNINGS3,861.4220,171.5718,000.00( 2,171.57)112.1 55-36-500JFFMANAGEMENT FEE7,250.0014,500.0029,000.0014,500.0050.0 TOTALMISCELLANEOUS REVENUE11,111.4234,671.5747,000.0012,328.4373.8 OTHERSOURCES & TRANSFERS 55-39-999UNASSIGNEDFUNDBALANCE.00.002,055,063.002,055,063.00.0 TOTALOTHERSOURCES & TRANSFERS.00.002,055,063.002,055,063.00.0 TOTALFUNDREVENUE248,438.73597,300.382,977,413.002,380,112.6220.1 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:35PM PAGE: 27 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE6MONTHSENDINGJUNE30, 2017 WASTEWATERFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 55-40-110SALARIES23,731.70108,402.94215,250.00106,847.0650.4 55-40-210HEALTHINSURANCE6,224.5617,540.9841,682.0024,141.0242.1 55-40-220FICATAX1,778.338,137.8416,466.638,328.7949.4 55-40-230RETIREMENT602.672,807.598,460.005,652.4133.2 55-40-250UNEMPLOYMENT TAX71.11326.16645.75319.5950.5 55-40-280TRAININGPROGRAMS.00.002,500.002,500.00.0 55-40-290TRAVEL, MEALSANDLODGING.00.002,500.002,500.00.0 55-40-295MEALSANDENTERTAINMENT.005.692,000.001,994.31.3 55-40-310LEGALFEES.00.005,000.005,000.00.0 55-40-330ENGINEERINGFEES.00.005,000.005,000.00.0 55-40-360COMPUTERS-NETWORKSANDSUPPORT1,407.982,957.986,000.003,042.0249.3 55-40-370OTHERPROFESSIONALSERVICES13.78142.8510,000.009,857.151.4 55-40-410BANKCHARGES.00.00100.00100.00.0 55-40-430INSURANCE.00.006,500.006,500.00.0 55-40-440ADVERTISING1,074.211,074.21500.00( 574.21)214.8 55-40-460SYSTEMREPAIRANDMAINT-COLLEC136.05136.05105,000.00104,863.95.1 55-40-490PROFESSIONALMEMBERSHIPS.004,678.505,500.00821.5085.1 55-40-500OPERATINGSUPPLIES-COLLECTIONS.00254.115,000.004,745.895.1 55-40-510EQUIPMENTPURCHASEANDREPAIR.00.005,000.005,000.00.0 55-40-520TESTING.00.001,000.001,000.00.0 55-40-550POSTAGE & BILLINGSUPPLIES.00.002,500.002,500.00.0 55-40-560UTILITIES - TELEPHONE271.40844.182,000.001,155.8242.2 55-40-650WWTREATMENTCHARGES/JFOC13,790.7876,461.16217,827.00141,365.8435.1 55-40-690MISCELLANEOUS EXPENSE6.256.252,000.001,993.75.3 55-40-730CAPITALPROJECTS.00.0042,500.0042,500.00.0 55-40-930TRANSFERTOCERF.00.0010,000.0010,000.00.0 TOTALEXPENDITURES49,108.82223,776.49720,931.38497,154.8931.0 TOTALFUNDEXPENDITURES49,108.82223,776.49720,931.38497,154.8931.0 NETREVENUEOVEREXPENDITURES199,329.91373,523.892,256,481.621,882,957.7316.6 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:36PM PAGE: 28 TOWNOFFRASER BALANCESHEET JUNE30, 2017 GENERALFIXEDASSETS ASSETS 91-16100LAND730,630.35 91-16200ADMINISTRATION BUILDING208,379.39 91-16203MAINTENANCE BUILDING57,722.51 91-16208HOUSE - 400DOCSUSIEAVE54,839.27 91-16209VISITOR CENTER183,895.00 91-16211BUSBARN & 105FRASERAVEHOUSE100,000.00 91-16250CHURCH267,000.00 91-16306PARKS367,800.08 91-16311STREET IMPROVEMENTS3,439,840.00 91-16312HIGHWAY40PATH8,872.00 91-16490EQUIPMENT - OTHER872,015.00 91-16500OFFICEEQUIPMENT57,261.75 91-17900ACCUMULATEDDEPRECIATION( 2,260,048.61) TOTALASSETS4,088,206.74 LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 91-29800INVESTMENT INFIXEDASSETS4,088,206.74 BALANCE - CURRENTDATE4,088,206.74 TOTALFUNDEQUITY4,088,206.74 TOTALLIABILITIES ANDEQUITY4,088,206.74 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:36PM PAGE: 29 TOWNOFFRASER BALANCESHEET JUNE30, 2017 GENERALLONG-TERMDEBT ASSETS 95-18100AMOUNTTOBEPROVIDED3,131,161.31 TOTALASSETS3,131,161.31 LIABILITIESANDEQUITY LIABILITIES 95-250502002SERIALBONDS360,000.00 95-250601998REVENUEREFUNDINGBONDS2,035,000.00 95-250701998GENERALOBLIGATION BONDS475,000.00 95-25200ACCRUED COMPENSATEDABSENCES15,677.17 95-25500CAPITALLEASESKOMATSU LOADER245,484.14 TOTALLIABILITIES3,131,161.31 TOTALLIABILITIES ANDEQUITY3,131,161.31 FORADMINISTRATIONUSEONLY50 % OFTHEFISCALYEARHASELAPSED07/13/2017 02:36PM PAGE: 30