Loading...
HomeMy Public PortalAbout7a TOF 07 - July 2017 Financial StatementsTOWNOFFRASER COMBINEDCASHINVESTMENT JULY31, 2017 COMBINEDCASHACCOUNTS 01-10200GENERAL CHECKING #878-000884253,965.29 01-10220GENERALCO-01-0160-800110,518,901.28 TOTALCOMBINED CASH10,772,866.57 01-10100CASHALLOCATEDTOOTHERFUNDS( 10,772,866.57) TOTALUNALLOCATEDCASH.00 CASHALLOCATIONRECONCILIATION 10ALLOCATIONTOGENERALFUND3,865,306.71 12ALLOCATIONTORESTRICTEDREVENUEFUND( 5,772.51) 20ALLOCATIONTOCONSERVATIONTRUSTFUND21,439.08 30ALLOCATIONTOCAPITALEQUIPREPLACEMENTFUND498,528.25 32ALLOCATIONTOCAPITALASSETFUND( 44,808.50) 40ALLOCATION TODEBTSERVICEFUND33,589.99 50ALLOCATION TOWATERFUND1,948,577.21 55ALLOCATION TOWASTEWATERFUND4,456,006.34 TOTALALLOCATIONSTOOTHERFUNDS10,772,866.57 ALLOCATIONFROMCOMBINEDCASHFUND - 01-10100( 10,772,866.57) ZEROPROOFIFALLOCATIONSBALANCE.00 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 1 TOWNOFFRASER BALANCESHEET JULY31, 2017 GENERALFUND ASSETS 10-10100CASH - COMBINEDFUND3,865,306.71 10-11100PROPERTYTAXESRECEIVABLE209,388.03 10-11550ACCTSREC - BILLINGS32,936.49 TOTALASSETS4,107,631.23 LIABILITIESANDEQUITY LIABILITIES 10-21000ACCRUED WAGES33,744.85 10-21710FWT/FICAPAYABLE12,204.92 10-21730STATEWITHHOLDINGPAYABLE5,153.00 10-21740UNEMPLOYMENT TAXESPAYABLE458.47 10-21750RETIREMENTPLANPAYABLE2,560.30 10-21755457DEFERREDCOMPPAYABLE( 1,308.68) 10-21760HEALTH INSURANCEPAYABLE2,212.11 10-21773DEPENDENTCAREPAYABLE1,119.31 10-21775FLEXHEALTHPLANPAYABLE4,715.86 10-21780GARNISHMENTS PAYABLE187.36 10-22210DEFERREDTAXES209,388.03 10-22920SUBDIVISIONIMPSECURITYDEP59,898.25 10-22930DRIVEWAYPERMITSURETY33,625.00 10-22950RENTALPROPERTYDEPOSITS HELD200.00 TOTALLIABILITIES364,158.78 FUNDEQUITY 10-27000GFCOMMITTEDRESERVEBALANCE1,000,000.00 10-27100GFRESTRICTED RESERVEBALANCE251,805.00 UNAPPROPRIATEDFUNDBALANCE: 10-29800FUNDBALANCE - BEGINNINGOFYR2,216,668.71 REVENUEOVEREXPENDITURES - YTD274,998.74 BALANCE - CURRENTDATE2,491,667.45 TOTALFUNDEQUITY3,743,472.45 TOTALLIABILITIES ANDEQUITY4,107,631.23 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 2 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT TAXES 10-31-100GENERALFUNDPROPERTYTAX40,101.04199,938.94209,388.009,449.0695.5 10-31-200SPECIFICOWNERSHIPTAX2,177.816,843.7311,000.004,156.2762.2 10-31-300MOTORVEHICLETAX490.002,388.504,200.001,811.5056.9 10-31-400TOWNSALESTAX130,733.49906,197.001,832,000.00925,803.0049.5 10-31-410USETAX - BUILDINGMATERIALS14,363.57314,896.51100,000.00( 214,896.51)314.9 10-31-420USETAX - MOTORVEHICLESALES11,577.8654,575.4560,000.005,424.5591.0 10-31-430STATECIGARETTETAX348.211,606.413,500.001,893.5945.9 10-31-800FRANCHISE FEES11,302.7930,610.1355,000.0024,389.8755.7 TOTALTAXES211,094.771,517,056.672,275,088.00758,031.3366.7 LICENSES & PERMITS 10-32-100BUSINESS LICENSEFEES120.0012,500.0010,520.00( 1,980.00)118.8 10-32-110REGULATED INDUSTRYFEES/TAXES7,838.1866,447.8875,000.008,552.1288.6 TOTALLICENSES & PERMITS7,958.1878,947.8885,520.006,572.1292.3 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 10-34-130MISCELLANEOUSPLANNING FEES.00820.001,000.00180.0082.0 TOTALCHARGESFORSERVICES.002,195.005,000.002,805.0043.9 MISCELLANEOUSREVENUE 10-36-100INTERESTEARNINGS3,749.9320,495.9915,000.00( 5,495.99)136.6 10-36-300RENTALINCOME925.0011,580.0015,500.003,920.0074.7 10-36-610REIMBURSABLE - PROFSERVICES( 9,354.36)29,966.8550,000.0020,033.1559.9 10-36-900MISCELLANEOUSREVENUE1,432.008,363.5020,000.0011,636.5041.8 TOTALMISCELLANEOUS REVENUE( 3,247.43)70,406.34100,500.0030,093.6670.1 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 3 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 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 TOTALFUNDREVENUE215,805.521,698,670.894,587,264.002,888,593.1137.0 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 4 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT TOWNBOARD 10-41-110SALARIES.0014,515.0050,000.0035,485.0029.0 10-41-220FICATAX.001,110.413,825.002,714.5929.0 10-41-280TRAININGPROGRAMS45.003,121.006,000.002,879.0052.0 10-41-290TRAVEL, MEALSANDLODGING686.263,176.275,000.001,823.7363.5 10-41-295MEALSANDENTERTAINMENT36.034,306.2210,000.005,693.7843.1 10-41-690MISCELLANEOUS EXPENSE.00.0010,000.0010,000.00.0 10-41-860GRANTSANDAIDTOAGENCIES.001,370.005,000.003,630.0027.4 10-41-861INTERGOVERNMENTALAGREEMENTS.0010,500.009,000.00( 1,500.00)116.7 10-41-862FRASER/WINTERPARKPOLICEDEPT40,884.00270,933.00500,000.00229,067.0054.2 10-41-863STREET LIGHTINGANDSIGNALS1,228.499,841.5922,000.0012,158.4144.7 10-41-864SPECIALEVENTS6,117.858,475.7410,000.001,524.2684.8 10-41-870BUSINESSDISTSTREETSCAPE.003,700.005,000.001,300.0074.0 10-41-871BUSINESSENHANCEMENTPROGRAMS1,255.648,025.5630,000.0021,974.4426.8 10-41-872SUSTAINABILITY.00.0015,000.0015,000.00.0 TOTALTOWNBOARD50,253.27339,074.79680,825.00341,750.2149.8 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 5 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT ADMINISTRATION 10-45-110SALARIES23,012.51151,866.77327,969.00176,102.2346.3 10-45-210HEALTHINSURANCE5,600.8627,485.6856,500.0029,014.3248.7 10-45-220FICATAX1,641.9710,936.2225,089.6314,153.4143.6 10-45-230RETIREMENT325.703,486.6413,118.769,632.1226.6 10-45-250UNEMPLOYMENT TAX69.60459.19983.91524.7246.7 10-45-280TRAININGPROGRAMS2,575.007,971.004,000.00( 3,971.00)199.3 10-45-290TRAVEL, MEALSANDLODGING1,333.025,103.507,000.001,896.5072.9 10-45-295MEALSANDENTERTAINMENT532.911,676.643,500.001,823.3647.9 10-45-310LEGALFEES3,080.9633,847.0475,000.0041,152.9645.1 10-45-320AUDITFEES4,142.0016,642.0015,000.00( 1,642.00)111.0 10-45-330ENGINEERING FEES2,712.5011,296.753,000.00( 8,296.75)376.6 10-45-360COMPUTERS-NETWORKSANDSUPPORT7,307.4635,266.0855,000.0019,733.9264.1 10-45-370OTHERPROFESSIONAL SERVICES5,110.0031,459.58110,000.0078,540.4228.6 10-45-375REIMBURSABLEPROFSERVICES4,550.0030,847.7950,000.0019,152.2161.7 10-45-380JANITORIAL SERVICES800.005,351.5015,000.009,648.5035.7 10-45-385TREASURER'SFEES802.013,998.726,281.642,282.9263.7 10-45-395RECORDINGFEES.00500.001,500.001,000.0033.3 10-45-410BANKCHARGES94.50582.001,500.00918.0038.8 10-45-420ELECTIONS.00.005,000.005,000.00.0 10-45-430INSURANCE - ALLDEPARTMENTS.0049,348.3060,000.0010,651.7082.3 10-45-440ADVERTISING128.423,193.742,500.00( 693.74)127.8 10-45-490PROFESSIONAL MEMBERSHIPS160.008,610.0614,000.005,389.9461.5 10-45-500OPERATING SUPPLIES911.205,010.9013,000.007,989.1038.6 10-45-510EQUIPMENTPURCHASEANDREPAIR1,153.0410,883.8226,000.0015,116.1841.9 10-45-550POSTAGE183.57528.072,000.001,471.9326.4 10-45-560UTILITIES -TELEPHONE509.923,688.328,500.004,811.6843.4 10-45-561UTILITIES - NATURALGAS117.582,095.886,000.003,904.1234.9 10-45-562UTILITIES - ELECTRICITY325.163,274.096,500.003,225.9150.4 10-45-569UTILITIES - TRASHREMOVAL124.92729.312,500.001,770.6929.2 10-45-670PROPMGMT - 107EISENHOWERDR620.3015,390.9540,000.0024,609.0538.5 10-45-671PROPMGMT - 105FRASERAVE.00.00500.00500.00.0 10-45-673PROPMGMT - 153FRASERAVE325.715,126.3320,000.0014,873.6725.6 10-45-674PROPMGMT - 200EISENHOWER DR.00141.25500.00358.7528.3 10-45-676PROPMGMT - 400DOCSUSIEAVE1,184.001,211.46500.00( 711.46)242.3 10-45-690MISCELLANEOUS EXPENSE.001,195.1712,000.0010,804.8310.0 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 TOTALADMINISTRATION69,434.82606,238.051,028,317.94422,079.8959.0 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 6 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 GENERALFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT PUBLICWORKS 10-60-110SALARIES32,644.44229,270.57455,024.00225,753.4350.4 10-60-210HEALTHINSURANCE6,915.0748,807.32115,500.0066,692.6842.3 10-60-220FICATAX2,378.8116,870.7234,809.3417,938.6248.5 10-60-230RETIREMENT907.976,864.8518,200.9611,336.1137.7 10-60-250UNEMPLOYMENT TAX98.65692.101,365.07672.9750.7 10-60-280TRAININGPROGRAMS20.00554.002,000.001,446.0027.7 10-60-290TRAVEL, MEALSANDLODGING201.96352.922,000.001,647.0817.7 10-60-295MEALSANDENTERTAINMENT217.43751.051,000.00248.9575.1 10-60-330ENGINEERINGFEES.001,382.505,000.003,617.5027.7 10-60-360COMPUTERNETWORKSUPPORT150.0029,804.364,500.00( 25,304.36)662.3 10-60-370OTHERPROFESSIONALSERVICES360.322,729.114,000.001,270.8968.2 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 SUPPLIES8,930.3351,263.0980,000.0028,736.9164.1 10-60-506PLANTS/PLANTERSUPPLIES98.258,013.6420,000.0011,986.3640.1 10-60-510EQUIPMENTPURCHASEANDREPAIR169.5928,536.3650,000.0021,463.6457.1 10-60-560UTILITIES - TELEPHONE211.481,516.354,500.002,983.6533.7 10-60-561UTILITIES - NATURALGAS100.683,096.566,000.002,903.4451.6 10-60-562UTILITIES - ELECTRICITY118.601,187.923,000.001,812.0839.6 10-60-569UTILITIES - TRASHREMOVAL275.761,654.563,000.001,345.4455.2 10-60-670PROPMGMT - 125FRASERAVE519.071,395.428,000.006,604.5817.4 10-60-673PROPMGMT - FRASERRIVERTRAIL19.8733.3470,000.0069,966.66.1 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 - OLDSCHLHOUSEPK240.41258.375,000.004,741.635.2 10-60-677PROPMGMT - PLANNINGAREA28.00631.26.00( 631.26).0 10-60-678PROPMGMT - OUTDOORACTIVITYCTR55.6186.26.00( 86.26).0 10-60-679PROPMGMT - SCHOOLBUSGARAGE123.643,862.827,000.003,137.1855.2 10-60-681PROP MGMT - COZENSRANCHPARK339.442,340.3415,000.0012,659.6615.6 10-60-682PROPMGMT - AMTRAKSTATION.008.98.00( 8.98).0 10-60-684PROPMGMT - FRODO875.006,490.005,000.00( 1,490.00)129.8 10-60-685PROPMGMT - MTNMANPARK.00.00500.00500.00.0 10-60-686GORANSONSTATION.00.00500.00500.00.0 10-60-690MISCELLANEOUS EXPENSE382.081,924.783,000.001,075.2264.2 10-60-725STREET IMPROVEMENTS2,360.0414,259.49250,000.00235,740.515.7 10-60-740ARTINPUBLICPLACES936.661,407.947,500.006,092.0618.8 TOTALPUBLICWORKS59,651.16473,888.931,191,149.37717,260.4439.8 120ZEREXAVENUE 10-65-380JANITORIALSERVICES450.002,676.496,000.003,323.5144.6 10-65-561UTILITIES - NATURALGAS46.51577.631,200.00622.3748.1 10-65-562UTILITIES - ELECTRICITY71.51532.951,200.00667.0544.4 10-65-670PROPMGMT - 120ZEREX.0092.5010,000.009,907.50.9 TOTAL120ZEREXAVENUE568.023,879.5718,400.0014,520.4321.1 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 7 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 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 10-95-110SALARIES529.00488.99.00( 488.99).0 10-95-220FICATAX40.4718.17.00( 18.17).0 10-95-230RETIREMENT21.1683.08.00( 83.08).0 10-95-250UNEMPLOYMENT TAX1.59.57.00( .57).0 TOTALFISCALAGENT592.22590.81.00( 590.81).0 TOTALFUNDEXPENDITURES180,499.491,423,672.153,163,692.311,740,020.1645.0 NETREVENUEOVEREXPENDITURES35,306.03274,998.741,423,571.691,148,572.9519.3 FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 8 TOWNOFFRASER BALANCESHEET JULY31, 2017 RESTRICTEDREVENUEFUND ASSETS 12-10100CASHCOMBINEDFUND( 5,772.51) TOTALASSETS( 5,772.51) LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 12-29800UNASSIGNEDFUNDBALANCE - BOY5,990.44 REVENUEOVEREXPENDITURES - YTD( 11,762.95) BALANCE - CURRENTDATE( 5,772.51) TOTALFUNDEQUITY( 5,772.51) TOTALLIABILITIESANDEQUITY( 5,772.51) FORADMINISTRATION USEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 9 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 RESTRICTEDREVENUEFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT TAXES 12-31-100RESTRICTED1% GFSALESTAX32,683.37226,549.25458,000.00231,450.7549.5 12-31-800INTEREST INCOME( 37.48)126.47300.00173.5342.2 TOTALTAXES32,645.89226,675.72458,300.00231,624.2849.5 OTHERSOURCES 12-39-999UNASSIGNEDFUNDBALANCE.00.00121,950.00121,950.00.0 TOTALOTHERSOURCES.00.00121,950.00121,950.00.0 TOTALFUNDREVENUE32,645.89226,675.72580,250.00353,574.2839.1 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 10 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 RESTRICTEDREVENUEFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 12-40-610TRANSPORTATIONO&M.00165,361.28450,000.00284,638.7236.8 12-40-615TRANSPORTATION - CAPITALEXP.006,593.99.00( 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 TOTALEXPENDITURES.00238,438.67521,300.00282,861.3345.7 TOTALFUNDEXPENDITURES.00238,438.67521,300.00282,861.3345.7 NETREVENUEOVEREXPENDITURES32,645.89( 11,762.95)58,950.0070,712.95( 20.0) FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 11 TOWNOFFRASER BALANCESHEET JULY31, 2017 CONSERVATIONTRUSTFUND ASSETS 20-10100CASH - COMBINEDFUND21,439.08 TOTALASSETS21,439.08 LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 20-29800FUNDBALANCE - BEGINNINGOFYR18,571.92 REVENUEOVEREXPENDITURES - YTD2,867.16 BALANCE - CURRENTDATE21,439.08 TOTALFUNDEQUITY21,439.08 TOTALLIABILITIESANDEQUITY21,439.08 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 12 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 CONSERVATIONTRUSTFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT REVENUE 20-30-100CONSTRUST (LOTTERY) PROCEEDS.002,752.946,500.003,747.0642.4 20-30-800INTEREST EARNINGS20.90114.2275.00( 39.22)152.3 20-30-999UNASSIGNEDFUNDBALANCE.00.0018,610.0018,610.00.0 TOTALREVENUE20.902,867.1625,185.0022,317.8411.4 TOTALFUNDREVENUE20.902,867.1625,185.0022,317.8411.4 NETREVENUEOVEREXPENDITURES20.902,867.1625,185.0022,317.8411.4 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 13 TOWNOFFRASER BALANCESHEET JULY31, 2017 CAPITALEQUIPREPLACEMENTFUND ASSETS 30-10100CASH - COMBINED FUND498,528.25 TOTALASSETS498,528.25 LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 30-29800FUNDBALANCE - BEGINNINGOFYR472,871.82 REVENUEOVEREXPENDITURES - YTD25,656.43 BALANCE - CURRENTDATE498,528.25 TOTALFUNDEQUITY498,528.25 TOTALLIABILITIESANDEQUITY498,528.25 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 14 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 CAPITALEQUIPREPLACEMENTFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT REVENUE 30-30-100HWYUSETAXPROCEEDS3,989.5622,856.8546,000.0023,143.1549.7 30-30-800INTERESTEARNINGS482.052,799.582,500.00( 299.58)112.0 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 TOTALREVENUE4,471.6125,656.43663,767.00638,110.573.9 TOTALFUNDREVENUE4,471.6125,656.43663,767.00638,110.573.9 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 15 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 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 NETREVENUEOVEREXPENDITURES4,471.6125,656.43348,349.07322,692.647.4 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 16 TOWNOFFRASER BALANCESHEET JULY31, 2017 CAPITALASSETFUND ASSETS 32-10100CASH - COMBINEDFUND( 44,808.50) TOTALASSETS( 44,808.50) LIABILITIESANDEQUITY FUNDEQUITY UNAPPROPRIATEDFUNDBALANCE: 32-29800FUNDBALANCE - BEGINNINGOFYR( 35,034.52) REVENUEOVEREXPENDITURES - YTD( 9,773.98) BALANCE - CURRENTDATE( 44,808.50) TOTALFUNDEQUITY( 44,808.50) TOTALLIABILITIESANDEQUITY( 44,808.50) FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 17 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 CAPITALASSETFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT CAPITALASSETREVENUE 32-30-800INTEREST EARNINGS( 43.68)( 109.00).00109.00.0 32-30-910TRANSFERINFROMGENERALFUND.00.00145,000.00145,000.00.0 32-30-999UNASSIGNEDFUNDBALANCE.00.0017,050.6317,050.63.0 TOTALCAPITALASSETREVENUE( 43.68)( 109.00)162,050.63162,159.63( .1) TOTALFUNDREVENUE( 43.68)( 109.00)162,050.63162,159.63( .1) FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 18 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 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 19304NETREVENUEOVEREXPENDITURES( 43.68)( 9,773.98)50.639,824.61 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 19 TOWNOFFRASER BALANCESHEET JULY31, 2017 DEBTSERVICEFUND ASSETS 40-10100CASH - COMBINEDFUND33,589.99 TOTALASSETS33,589.99 LIABILITIESANDEQUITY FUNDEQUITY 40-27000RESTRICTEDFUNDBALANCE300,000.00 40-27100DSFCOMMITTED RESERVEBALANCE275,578.71 UNAPPROPRIATEDFUNDBALANCE: 40-29800FUNDBALANCE - BEGINNINGOFYR( 92,047.71) REVENUEOVEREXPENDITURES - YTD( 449,941.01) BALANCE - CURRENTDATE( 541,988.72) TOTALFUNDEQUITY33,589.99 TOTALLIABILITIESANDEQUITY33,589.99 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 20 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 DEBTSERVICEFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT REVENUE 40-30-800INTERESTEARNINGS32.741,968.991,800.00( 168.99)109.4 40-30-990TRANSFERINFROMDSFRESERVES.00.00472,785.00472,785.00.0 TOTALREVENUE32.741,968.99474,585.00472,616.01.4 TOTALFUNDREVENUE32.741,968.99474,585.00472,616.01.4 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 21 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 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 NETREVENUEOVEREXPENDITURES32.74( 449,941.01).00449,941.01.0 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 22 TOWNOFFRASER BALANCESHEET JULY31, 2017 WATERFUND ASSETS 50-10100CASH - COMBINEDFUND1,948,577.21 50-11500A/RCUSTOMERSERVICECHARGES25,797.68 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) TOTALASSETS12,099,934.08 LIABILITIESANDEQUITY LIABILITIES 50-21100ACCRUEDPTOANDBENEFITS5,449.00 50-22910ROAD CUTSURITYFEES13,062.50 50-22920BULKWATERSECURITYDEP5,800.00 TOTALLIABILITIES24,311.50 FUNDEQUITY 50-27000WFCOMMITTEDRESERVEBALANCE500,000.00 UNAPPROPRIATEDFUNDBALANCE: 50-29800RETAINEDEARNINGS11,334,224.74 REVENUEOVEREXPENDITURES - YTD241,397.84 BALANCE - CURRENTDATE11,575,622.58 TOTALFUNDEQUITY12,075,622.58 TOTALLIABILITIESANDEQUITY12,099,934.08 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 23 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 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 PERMITFEES550.001,100.00275.00( 825.00)400.0 TOTALLICENSES & PERMITS550.001,100.00275.00( 825.00)400.0 CHARGESFORSERVICES 50-34-100CUSTOMERSERVICECHARGES( 538.50)442,998.13856,004.00413,005.8751.8 50-34-150PENALTIES & INTEREST1,010.671,888.461,000.00( 888.46)188.9 50-34-200PLANTINVESTMENTFEES.007,700.007,700.00.00100.0 50-34-300WATERMETERSALES1,045.0047,785.0010,000.00( 37,785.00)477.9 TOTALCHARGESFORSERVICES1,517.17500,371.59874,704.00374,332.4157.2 MISCELLANEOUSREVENUE 50-36-100INTERESTEARNINGS1,862.5110,343.796,000.00( 4,343.79)172.4 50-36-900MISCELLANEOUSREVENUE5,170.5011,529.792,500.00( 9,029.79)461.2 TOTALMISCELLANEOUS REVENUE7,033.0121,873.588,500.00( 13,373.58)257.3 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 TOTALFUNDREVENUE9,100.18523,161.612,122,441.001,599,279.3924.7 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 24 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 WATERFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 50-40-110SALARIES13,941.65118,469.09202,250.0083,780.9158.6 50-40-210HEALTHINSURANCE2,928.6620,008.9139,700.0019,691.0950.4 50-40-220FICATAX1,033.228,842.4915,472.136,629.6457.2 50-40-230RETIREMENT383.573,305.557,940.004,634.4541.6 50-40-250UNEMPLOYMENT TAX42.14356.11606.75250.6458.7 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( 2,113.10).00.00.00.0 50-40-310LEGALFEES5,621.0025,272.0075,000.0049,728.0033.7 50-40-330ENGINEERINGFEES5,119.1025,923.7010,000.00( 15,923.70)259.2 50-40-360COMPUTERS-NETWORKSANDSUPPORT360.004,196.976,000.001,803.0370.0 50-40-370OTHERPROFESSIONAL SERVICES497.911,069.3325,000.0023,930.674.3 50-40-430INSURANCE.00500.0020,000.0019,500.002.5 50-40-440ADVERTISING.001,074.22500.00( 574.22)214.8 50-40-460SYSTEMREPAIRANDMAINT - PROD1,556.597,250.8650,000.0042,749.1414.5 50-40-465SYSTEMREPAIRANDMAINT - DIST755.183,913.0060,000.0056,087.006.5 50-40-490PROFESSIONALMEMBERSHIPS120.005,244.509,500.004,255.5055.2 50-40-500OPERATINGSUPPLIES-PRODUCTION2,939.369,510.8935,000.0025,489.1127.2 50-40-505OPERATINGSUPPLIES-DISTRIB.0019,830.8655,000.0035,169.1436.1 50-40-510EQUIPMENTPURCHASEANDREPAIR.00.0030,000.0030,000.00.0 50-40-520TESTING220.001,482.005,000.003,518.0029.6 50-40-550POSTAGE & BILLINGSUPPLIES115.00115.002,500.002,385.004.6 50-40-560UTILITIES - TELEPHONE346.042,478.594,500.002,021.4155.1 50-40-562UTILITIES - ELECTRICITY3,007.9022,008.8145,000.0022,991.1948.9 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 EXPENSE.006.252,000.001,993.75.3 50-40-715WATERRIGHTS - DIVERSION & DEV518.16518.1645,000.0044,481.841.2 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 TOTALEXPENDITURES37,392.38281,763.771,631,968.881,350,205.1117.3 TOTALFUNDEXPENDITURES37,392.38281,763.771,631,968.881,350,205.1117.3 NETREVENUEOVEREXPENDITURES( 28,292.20)241,397.84490,472.12249,074.2849.2 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 25 TOWNOFFRASER BALANCESHEET JULY31, 2017 WASTEWATERFUND ASSETS 55-10100CASH - COMBINEDFUND4,456,006.34 55-11500A/RCUSTOMERSERVICECHARGES22,064.22 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) TOTALASSETS14,596,472.76 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 - YTD322,066.67 BALANCE - CURRENTDATE12,521,286.88 TOTALFUNDEQUITY14,572,286.88 TOTALLIABILITIESANDEQUITY14,596,472.76 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 26 TOWNOFFRASER REVENUES WITHCOMPARISON TOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 WASTEWATERFUND PERIODACTUALYTDACTUALBUDGETUNEARNEDPCNT CHARGESFORSERVICES 55-34-100CUSTOMERSERVICECHARGES.00366,574.72724,350.00357,775.2850.6 55-34-150PENALTIES & INTEREST966.792,020.881,000.00( 1,020.88)202.1 55-34-200PLANTINVESTMENTFEES.00195,000.00150,000.00( 45,000.00)130.0 TOTALCHARGESFORSERVICES966.79563,595.60875,350.00311,754.4064.4 MISCELLANEOUSREVENUE 55-36-100INTERESTEARNINGS4,236.5624,408.1318,000.00( 6,408.13)135.6 55-36-500JFFMANAGEMENTFEE.0014,500.0029,000.0014,500.0050.0 TOTALMISCELLANEOUS REVENUE4,236.5638,908.1347,000.008,091.8782.8 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 TOTALFUNDREVENUE5,203.35602,503.732,977,413.002,374,909.2720.2 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 27 TOWNOFFRASER EXPENDITURES WITHCOMPARISONTOBUDGET FORTHE7MONTHSENDINGJULY31, 2017 WASTEWATERFUND PERIODACTUALYTDACTUALBUDGETUNEXPENDEDPCNT EXPENDITURES 55-40-110SALARIES14,065.63122,468.57215,250.0092,781.4356.9 55-40-210HEALTHINSURANCE2,979.0120,519.9941,682.0021,162.0149.2 55-40-220FICATAX1,044.759,182.5916,466.637,284.0455.8 55-40-230RETIREMENT361.083,168.678,460.005,291.3337.5 55-40-250UNEMPLOYMENT TAX42.46368.62645.75277.1357.1 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-NETWORKSANDSUPPORT360.003,317.986,000.002,682.0255.3 55-40-370OTHERPROFESSIONALSERVICES52.20195.0510,000.009,804.952.0 55-40-410BANKCHARGES.00.00100.00100.00.0 55-40-430INSURANCE.00.006,500.006,500.00.0 55-40-440ADVERTISING.001,074.21500.00( 574.21)214.8 55-40-460SYSTEMREPAIRANDMAINT-COLLEC23,868.8024,004.85105,000.0080,995.1522.9 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 & BILLINGSUPPLIES115.00115.002,500.002,385.004.6 55-40-560UTILITIES - TELEPHONE128.34972.522,000.001,027.4848.6 55-40-650WWTREATMENTCHARGES/JFOC13,643.3090,104.46217,827.00127,722.5441.4 55-40-690MISCELLANEOUS EXPENSE.006.252,000.001,993.75.3 55-40-730CAPITALPROJECTS.00.0042,500.0042,500.00.0 55-40-930TRANSFERTOCERF.00.0010,000.0010,000.00.0 TOTALEXPENDITURES56,660.57280,437.06720,931.38440,494.3238.9 TOTALFUNDEXPENDITURES56,660.57280,437.06720,931.38440,494.3238.9 NETREVENUEOVEREXPENDITURES( 51,457.22)322,066.672,256,481.621,934,414.9514.3 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 28 TOWNOFFRASER BALANCESHEET JULY31, 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 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 29 TOWNOFFRASER BALANCESHEET JULY31, 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 FORADMINISTRATIONUSEONLY58 % OFTHEFISCALYEARHASELAPSED08/11/2017 12:58PM PAGE: 30