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TOWN OF FRASER
COMBINED CASH INVESTMENT
NOVEMBER 30, 2020
COMBINED CASH ACCOUNTS
01-10200 GENERAL CHECKING #878-000884 371,180.46
01-10215 XPRESS DEPOSIT ACCOUNT 16,739.66
01-10220 GENERAL CO-01-0160-8001 12,694,212.34
TOTAL COMBINED CASH 13,082,132.46
01-10100 CASH ALLOCATED TO OTHER FUNDS ( 13,082,132.46)
TOTAL UNALLOCATED CASH .00
CASH ALLOCATION RECONCILIATION
10 ALLOCATION TO GENERAL FUND 5,925,340.38
12 ALLOCATION TO RESTRICTED REVENUE FUND 387,336.28
20 ALLOCATION TO CONSERVATION TRUST FUND 18,854.37
30 ALLOCATION TO CAPITAL EQUIP REPLACEMENT FUND 140,262.54
32 ALLOCATION TO CAPITAL ASSET FUND ( 336,289.05)
35 ALLOCATION TO CROS FUND 212,970.08
40 ALLOCATION TO DEBT SERVICE FUND 35,516.54
50 ALLOCATION TO WATER FUND 1,798,158.74
55 ALLOCATION TO WASTEWATER FUND 4,899,982.58
TOTAL ALLOCATIONS TO OTHER FUNDS 13,082,132.46
ALLOCATION FROM COMBINED CASH FUND - 01-10100 ( 13,082,132.46)
ZERO PROOF IF ALLOCATIONS BALANCE .00
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
GENERAL FUND
ASSETS
10-10100 CASH - COMBINED FUND 5,925,340.38
10-11100 PROPERTY TAXES RECEIVABLE 335,040.00
10-11550 ACCTS REC - BILLINGS 183,126.33
10-11560 ACCTS REC - BUSINESS LIC 1,960.00
TOTAL ASSETS 6,445,466.71
LIABILITIES AND EQUITY
LIABILITIES
10-20200 ACCOUNTS PAYABLE TRADE 96,470.53
10-20800 DUE TO CREATIVE ARTS CENTER 5,070.45
10-21000 ACCRUED WAGES 45,076.23
10-21710 FWT/FICA PAYABLE 14,736.20
10-21720 SALES TAX PAYABLE 567.64
10-21730 STATE WITHHOLDING PAYABLE 7,155.00
10-21740 UNEMPLOYMENT TAXES PAYABLE 1,007.19
10-21750 RETIREMENT PLAN PAYABLE 4,981.12
10-21755 457 DEFERRED COMP PAYABLE 2,425.23
10-21760 HEALTH INSURANCE PAYABLE ( 4,861.55)
10-21773 DEPENDENT CARE PAYABLE 3,642.70
10-21775 FLEX HEALTH PLAN PAYABLE 5,056.19
10-21780 GARNISHMENTS PAYABLE 591.41
10-21900 ECONOMIC INCENTIVE FEE REBATE 45,038.00
10-22100 WAIVED COMPENSATION 500.00
10-22210 DEFERRED TAXES 335,040.00
10-22920 SUBDIVISION IMP SECURITY DEP 102,369.01
10-22950 RENTAL PROPERTY DEPOSITS HELD 500.00
TOTAL LIABILITIES 665,365.35
FUND EQUITY
10-27000 GF COMMITTED RESERVE BALANCE 1,000,000.00
10-27050 GF STRATEGIC RESERVES 1,100,000.00
10-27100 GF RESTRICTED RESERVE BALANCE 258,615.20
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 3,421,486.16
BALANCE - CURRENT DATE 3,421,486.16
TOTAL FUND EQUITY 5,780,101.36
TOTAL LIABILITIES AND EQUITY 6,445,466.71
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
TAXES
10-31-100 GENERAL FUND PROPERTY TAX 248.32 333,348.17 325,000.00 ( 8,348.17) 102.6
10-31-200 SPECIFIC OWNERSHIP TAX 3,992.84 20,270.01 12,000.00 ( 8,270.01) 168.9
10-31-300 MOTOR VEHICLE TAX .00 .00 4,500.00 4,500.00 .0
10-31-400 TOWN SALES TAX 412,219.76 2,714,246.36 2,750,000.00 35,753.64 98.7
10-31-410 USE TAX - BUILDING MATERIALS 8,705.38 160,522.34 100,000.00 ( 60,522.34) 160.5
10-31-420 USE TAX - MOTOR VEHICLE SALES 21,600.82 126,269.41 65,000.00 ( 61,269.41) 194.3
10-31-430 STATE CIGARETTE TAX 473.79 4,052.45 3,200.00 ( 852.45) 126.6
10-31-800 FRANCHISE FEES 12,084.23 46,931.33 55,000.00 8,068.67 85.3
TOTAL TAXES 459,325.14 3,405,640.07 3,314,700.00 ( 90,940.07) 102.7
LICENSES & PERMITS
10-32-100 BUSINESS LICENSE FEES 260.00 15,543.00 15,000.00 ( 543.00) 103.6
10-32-110 REGULATED INDUSTRY FEES/TAXES 20,994.11 189,357.52 120,000.00 ( 69,357.52) 157.8
TOTAL LICENSES & PERMITS 21,254.11 204,900.52 135,000.00 ( 69,900.52) 151.8
INTERGOVERNMENTAL
10-33-100 GRANTS .00 414,210.84 300,000.00 ( 114,210.84) 138.1
TOTAL INTERGOVERNMENTAL .00 414,210.84 300,000.00 ( 114,210.84) 138.1
CHARGES FOR SERVICES
10-34-100 ANNEXATION FEES .00 .00 1,000.00 1,000.00 .0
10-34-110 ZONING FEES .00 .00 1,500.00 1,500.00 .0
10-34-120 SUBDIVISION FEES .00 5,450.00 1,500.00 ( 3,950.00) 363.3
10-34-130 MISCELLANEOUS PLANNING FEES .00 80.00 1,000.00 920.00 8.0
10-34-300 PAYT 8,003.00 69,222.99 35,000.00 ( 34,222.99) 197.8
TOTAL CHARGES FOR SERVICES 8,003.00 74,752.99 40,000.00 ( 34,752.99) 186.9
MISCELLANEOUS REVENUE
10-36-100 INTEREST EARNINGS 658.71 31,766.15 50,000.00 18,233.85 63.5
10-36-300 RENTAL INCOME 825.00 9,560.00 15,500.00 5,940.00 61.7
10-36-600 COMMUNITY HOUSING 1,650.00 15,000.00 15,000.00 .00 100.0
10-36-610 REIMBURSABLE - PROF SERVICES 2,081.88 176,317.65 50,000.00 ( 126,317.65) 352.6
10-36-630 DISPOSABLE BAG FEES .00 18,477.60 10,000.00 ( 8,477.60) 184.8
10-36-900 MISCELLANEOUS REVENUE 13,374.97 252,140.00 30,500.00 ( 221,640.00) 826.7
TOTAL MISCELLANEOUS REVENUE 18,590.56 503,261.40 171,000.00 ( 332,261.40) 294.3
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
OTHER SOURCES & TRANSFERS
10-39-920 TRANSFER IN FROM GF RESERVES .00 .00 6,379.00 6,379.00 .0
10-39-999 UNASSIGNED FUND BALANCE .00 2,055,682.99 1,661,735.82 ( 393,947.17) 123.7
TOTAL OTHER SOURCES & TRANSFERS .00 2,055,682.99 1,668,114.82 ( 387,568.17) 123.2
TOTAL FUND REVENUE 507,172.81 6,658,448.81 5,628,814.82 ( 1,029,633.99) 118.3
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
TOWN BOARD
10-41-110 SALARIES .00 27,645.00 30,000.00 2,355.00 92.2
10-41-220 FICA TAX .00 1,654.04 3,825.00 2,170.96 43.2
10-41-280 TRAINING PROGRAMS .00 110.00 6,000.00 5,890.00 1.8
10-41-290 TRAVEL, MEALS AND LODGING .00 1,478.02 5,500.00 4,021.98 26.9
10-41-295 MEALS AND ENTERTAINMENT 439.59 4,382.77 10,000.00 5,617.23 43.8
10-41-690 MISCELLANEOUS EXPENSE .00 7,935.24 10,500.00 2,564.76 75.6
10-41-860 GRANTS AND AID TO AGENCIES .00 .00 5,000.00 5,000.00 .0
10-41-861 INTERGOVERNMENTAL AGREEMENTS .00 4,500.00 5,000.00 500.00 90.0
10-41-862 FRASER/WINTER PARK POLICE DEPT 52,896.00 566,787.00 635,000.00 68,213.00 89.3
10-41-863 STREET LIGHTING AND SIGNALS 1,280.00 12,667.98 22,750.00 10,082.02 55.7
10-41-864 SPECIAL EVENTS .00 13,857.34 15,000.00 1,142.66 92.4
10-41-870 BUSINESS DIST STREETSCAPE .00 4,800.00 5,000.00 200.00 96.0
10-41-871 BUSINESS ENHANCEMENT PROGRAMS 3,612.86 119,427.60 82,500.00 ( 36,927.60) 144.8
10-41-872 SUSTAINABILITY 5.00 4,954.91 15,000.00 10,045.09 33.0
10-41-873 RECYCLE FACILITY 4,817.52 60,696.69 50,000.00 ( 10,696.69) 121.4
10-41-874 COMMUNITY HOUSING .00 50,000.00 500,000.00 450,000.00 10.0
10-41-875 MARKETING 2,406.68 8,363.29 25,000.00 16,636.71 33.5
TOTAL TOWN BOARD 65,457.65 889,259.88 1,426,075.00 536,815.12 62.4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
ADMINISTRATION
10-45-110 SALARIES 25,914.64 317,165.30 365,000.00 47,834.70 86.9
10-45-210 HEALTH INSURANCE 5,913.20 69,692.86 85,000.00 15,307.14 82.0
10-45-220 FICA TAX 1,855.61 22,721.39 28,000.00 5,278.61 81.2
10-45-230 RETIREMENT 1,355.29 14,779.42 20,000.00 5,220.58 73.9
10-45-250 UNEMPLOYMENT TAX 78.30 957.50 1,094.00 136.50 87.5
10-45-280 TRAINING PROGRAMS .00 7,126.38 8,000.00 873.62 89.1
10-45-290 TRAVEL, MEALS AND LODGING .00 1,556.10 10,000.00 8,443.90 15.6
10-45-295 MEALS AND ENTERTAINMENT 45.03 2,666.09 6,000.00 3,333.91 44.4
10-45-310 LEGAL FEES 7,892.02 80,465.95 50,000.00 ( 30,465.95) 160.9
10-45-320 AUDIT FEES .00 20,604.00 18,200.00 ( 2,404.00) 113.2
10-45-330 ENGINEERING FEES .00 .00 3,500.00 3,500.00 .0
10-45-360 COMPUTERS-NETWORKS AND SUPPORT 10,400.01 53,708.89 90,000.00 36,291.11 59.7
10-45-370 OTHER PROFESSIONAL SERVICES 2,400.00 34,577.12 50,000.00 15,422.88 69.2
10-45-375 REIMBURSABLE PROF SERVICES 292.22 16,673.81 50,000.00 33,326.19 33.4
10-45-380 JANITORIAL SERVICES 1,122.00 11,015.97 15,918.12 4,902.15 69.2
10-45-385 TREASURER'S FEES 4.97 6,666.93 7,725.00 1,058.07 86.3
10-45-395 RECORDING FEES .00 1,000.00 1,500.00 500.00 66.7
10-45-410 BANK CHARGES 1,411.50 7,907.68 1,200.00 ( 6,707.68) 659.0
10-45-420 ELECTIONS .00 44.48 5,000.00 4,955.52 .9
10-45-430 INSURANCE - ALL DEPARTMENTS ( 23,560.74) 81,531.81 75,000.00 ( 6,531.81) 108.7
10-45-440 ADVERTISING 32.71 2,763.74 2,500.00 ( 263.74) 110.6
10-45-490 PROFESSIONAL MEMBERSHIPS .00 10,786.70 8,500.00 ( 2,286.70) 126.9
10-45-500 OPERATING SUPPLIES 1,353.61 10,434.58 15,435.00 5,000.42 67.6
10-45-510 EQUIPMENT PURCHASE AND REPAIR .00 4,249.77 10,000.00 5,750.23 42.5
10-45-550 POSTAGE 170.97 2,155.54 2,500.00 344.46 86.2
10-45-560 UTILITIES -TELEPHONE 222.05 7,366.62 8,670.85 1,304.23 85.0
10-45-561 UTILITIES - NATURAL GAS 249.39 2,357.82 6,400.00 4,042.18 36.8
10-45-562 UTILITIES - ELECTRICITY 596.52 5,433.99 6,400.00 966.01 84.9
10-45-569 UTILITIES - TRASH REMOVAL .00 .00 2,500.00 2,500.00 .0
10-45-670 PROP MGMT - 107 EISENHOWER DR 890.09 10,578.87 25,000.00 14,421.13 42.3
10-45-671 PROP MGMT - 105 FRASER AVE .00 825.70 500.00 ( 325.70) 165.1
10-45-673 PROP MGMT - 153 FRASER AVE 20,048.13 57,047.20 60,000.00 2,952.80 95.1
10-45-674 PROP MGMT - 200 EISENHOWER DR .00 1,035.44 500.00 ( 535.44) 207.1
10-45-690 MISCELLANEOUS EXPENSE 3,174.31 20,755.74 12,000.00 ( 8,755.74) 173.0
10-45-695 BAD DEBT WRITE-OFF .00 540.00 .00 ( 540.00) .0
TOTAL ADMINISTRATION 61,861.83 887,193.39 1,052,042.97 164,849.58 84.3
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
PUBLIC WORKS
10-60-110 SALARIES 43,401.53 614,959.10 735,000.00 120,040.90 83.7
10-60-210 HEALTH INSURANCE 13,478.19 161,957.05 201,000.00 39,042.95 80.6
10-60-220 FICA TAX 3,049.79 43,144.03 57,000.00 13,855.97 75.7
10-60-230 RETIREMENT 1,899.59 24,372.49 33,000.00 8,627.51 73.9
10-60-250 UNEMPLOYMENT TAX 133.01 1,858.50 2,200.00 341.50 84.5
10-60-280 TRAINING PROGRAMS .00 7,509.65 2,500.00 ( 5,009.65) 300.4
10-60-290 TRAVEL, MEALS AND LODGING .00 391.04 2,500.00 2,108.96 15.6
10-60-295 MEALS AND ENTERTAINMENT 52.35 717.38 1,500.00 782.62 47.8
10-60-330 ENGINEERING FEES 14,682.50 88,680.76 30,000.00 ( 58,680.76) 295.6
10-60-360 COMPUTER NETWORK SUPPORT 466.65 26,671.01 33,075.00 6,403.99 80.6
10-60-370 OTHER PROFESSIONAL SERVICES 390.02 8,255.76 90,000.00 81,744.24 9.2
10-60-480 EQUIPMENT RENTAL .00 1,403.00 2,500.00 1,097.00 56.1
10-60-490 PROFESSIONAL MEMBERSHIPS .00 786.00 1,000.00 214.00 78.6
10-60-500 OPERATING SUPPLIES 3,872.53 79,902.35 90,000.00 10,097.65 88.8
10-60-506 PLANTS/PLANTER SUPPLIES 145.50 27,278.81 120,000.00 92,721.19 22.7
10-60-510 EQUIPMENT PURCHASE AND REPAIR 7,140.23 80,953.99 55,000.00 ( 25,953.99) 147.2
10-60-560 UTILITIES - TELEPHONE 349.31 4,200.57 3,121.20 ( 1,079.37) 134.6
10-60-561 UTILITIES - NATURAL GAS 373.08 3,255.91 7,000.00 3,744.09 46.5
10-60-562 UTILITIES - ELECTRICITY .00 .00 3,500.00 3,500.00 .0
10-60-670 PROP MGMT - 125 FRASER AVE 60.05 4,214.76 60,000.00 55,785.24 7.0
10-60-673 PROP MGMT - FRASER RIVER TRAIL .00 2,526.00 10,000.00 7,474.00 25.3
10-60-674 PROP MGMT - HWY 40 PEDESTRIAN .00 295.00 6,000.00 5,705.00 4.9
10-60-675 PROP MGMT - KOPPERS PARK .00 .00 1,500.00 1,500.00 .0
10-60-676 PROP MGMT - OLD SCHLHOUSE PK .00 432.59 5,000.00 4,567.41 8.7
10-60-678 PROP MGMT - OUTDOORACTIVITYCTR 273.34 916.91 .00 ( 916.91) .0
10-60-679 PROP MGMT - SCHOOL BUS GARAGE 480.28 5,316.78 5,000.00 ( 316.78) 106.3
10-60-681 PROP MGMT - COZENS RANCH PARK 1,350.00 18,041.76 15,000.00 ( 3,041.76) 120.3
10-60-682 PROP MGMT - AMTRAK STATION 120.00 2,199.00 .00 ( 2,199.00) .0
10-60-684 PROP MGMT - FRODO .00 .00 5,000.00 5,000.00 .0
10-60-685 PROP MGMT - MTN MAN PARK .00 640.05 500.00 ( 140.05) 128.0
10-60-686 GORANSON STATION .00 126.68 500.00 373.32 25.3
10-60-687 PROP MGMT - 6 W .00 321.10 5,000.00 4,678.90 6.4
10-60-690 MISCELLANEOUS EXPENSE 893.66 6,295.05 8,000.00 1,704.95 78.7
10-60-740 ART IN PUBLIC PLACES .00 28,535.77 60,000.00 31,464.23 47.6
TOTAL PUBLIC WORKS 92,611.61 1,246,158.85 1,651,396.20 405,237.35 75.5
120 ZEREX AVENUE
10-65-380 JANITORIAL SERVICES 315.00 11,789.89 6,367.25 ( 5,422.64) 185.2
10-65-561 UTILITIES - NATURAL GAS 90.57 864.45 1,236.36 371.91 69.9
10-65-562 UTILITIES - ELECTRICITY .00 877.19 1,236.36 359.17 71.0
10-65-670 PROP MGMT - 120 ZEREX .00 .00 5,000.00 5,000.00 .0
TOTAL 120 ZEREX AVENUE 405.57 13,531.53 13,839.97 308.44 97.8
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
GENERAL FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
TRANSFERS
10-90-920 TRANSFER TO CERF - POLICE DEPT .00 .00 60,000.00 60,000.00 .0
10-90-930 TRANSFER TO CERF - PUBLICWORKS .00 .00 50,000.00 50,000.00 .0
10-90-935 TRANSFER TO CAF .00 200,000.00 550,000.00 350,000.00 36.4
10-90-960 TRANSFER TO CROS .00 .00 326,379.00 326,379.00 .0
10-90-970 TRANSFER TO COMMITTED RESERVES .00 .00 45,636.00 45,636.00 .0
TOTAL TRANSFERS .00 200,000.00 1,032,015.00 832,015.00 19.4
FISCAL AGENT
10-95-110 SALARIES ( 7,306.93) 731.58 .00 ( 731.58) .0
10-95-220 FICA TAX ( 509.77) 55.96 .00 ( 55.96) .0
10-95-230 RETIREMENT ( 368.06) 29.27 .00 ( 29.27) .0
10-95-250 UNEMPLOYMENT TAX ( 22.33) 2.19 .00 ( 2.19) .0
10-95-690 MISC. PAYROLL EXPENSE ( 136.46) .00 .00 .00 .0
TOTAL FISCAL AGENT ( 8,343.55) 819.00 .00 ( 819.00) .0
TOTAL FUND EXPENDITURES 211,993.11 3,236,962.65 5,175,369.14 1,938,406.49 62.6
NET REVENUE OVER EXPENDITURES 295,179.70 3,421,486.16 453,445.68 ( 2,968,040.48) 754.6
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
RESTRICTED REVENUE FUND
ASSETS
12-10100 CASH COMBINED FUND 387,336.28
12-11550 ACCOUNTS RECEIVABLE - BILLINGS 11,000.00
TOTAL ASSETS 398,336.28
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 398,336.28
BALANCE - CURRENT DATE 398,336.28
TOTAL FUND EQUITY 398,336.28
TOTAL LIABILITIES AND EQUITY 398,336.28
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
RESTRICTED REVENUE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
TAXES
12-31-100 RESTRICTED 1% GF SALES TAX 103,054.94 678,561.58 687,500.00 8,938.42 98.7
12-31-800 INTEREST INCOME 31.33 1,217.28 309.09 ( 908.19) 393.8
TOTAL TAXES 103,086.27 679,778.86 687,809.09 8,030.23 98.8
INTERGOVENMENTAL
12-33-100 GRANTS & AID TO AGENCIES .00 11,000.00 .00 ( 11,000.00) .0
TOTAL INTERGOVENMENTAL .00 11,000.00 .00 ( 11,000.00) .0
OTHER SOURCES
12-39-999 UNASSIGNED FUND BALANCE .00 158,331.50 35,240.43 ( 123,091.07) 449.3
TOTAL OTHER SOURCES .00 158,331.50 35,240.43 ( 123,091.07) 449.3
TOTAL FUND REVENUE 103,086.27 849,110.36 723,049.52 ( 126,060.84) 117.4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
RESTRICTED REVENUE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
12-40-610 TRANSPORTATION O&M .00 399,249.16 660,000.00 260,750.84 60.5
12-40-710 TRAILS O&M .00 16,524.92 20,000.00 3,475.08 82.6
12-40-715 TRAILS - CAPITAL EXPENDITURES .00 35,000.00 35,000.00 .00 100.0
TOTAL EXPENDITURES .00 450,774.08 715,000.00 264,225.92 63.1
TOTAL FUND EXPENDITURES .00 450,774.08 715,000.00 264,225.92 63.1
NET REVENUE OVER EXPENDITURES 103,086.27 398,336.28 8,049.52 ( 390,286.76) 4948.6
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
CONSERVATION TRUST FUND
ASSETS
20-10100 CASH - COMBINED FUND 18,854.37
TOTAL ASSETS 18,854.37
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 18,854.37
BALANCE - CURRENT DATE 18,854.37
TOTAL FUND EQUITY 18,854.37
TOTAL LIABILITIES AND EQUITY 18,854.37
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
20-30-100 CONS TRUST (LOTTERY) PROCEEDS .00 4,987.21 6,800.00 1,812.79 73.3
20-30-800 INTEREST EARNINGS 2.08 104.84 75.00 ( 29.84) 139.8
20-30-999 UNASSIGNED FUND BALANCE .00 13,762.32 13,858.29 95.97 99.3
TOTAL REVENUE 2.08 18,854.37 20,733.29 1,878.92 90.9
TOTAL FUND REVENUE 2.08 18,854.37 20,733.29 1,878.92 90.9
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CONSERVATION TRUST FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
20-40-920 TRANSFER TO OTHER FUNDS .00 .00 10,000.00 10,000.00 .0
TOTAL EXPENDITURES .00 .00 10,000.00 10,000.00 .0
TOTAL FUND EXPENDITURES .00 .00 10,000.00 10,000.00 .0
NET REVENUE OVER EXPENDITURES 2.08 18,854.37 10,733.29 ( 8,121.08) 175.7
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
CAPITAL EQUIP REPLACEMENT FUND
ASSETS
30-10100 CASH - COMBINED FUND 140,262.54
TOTAL ASSETS 140,262.54
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 140,262.54
BALANCE - CURRENT DATE 140,262.54
TOTAL FUND EQUITY 140,262.54
TOTAL LIABILITIES AND EQUITY 140,262.54
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
30-30-100 HWY USE TAX PROCEEDS 4,310.66 39,273.23 47,393.85 8,120.62 82.9
30-30-800 INTEREST EARNINGS 15.26 2,156.02 2,500.00 343.98 86.2
30-30-900 TRANSFER FROM G/F - POLICEDEPT .00 .00 60,000.00 60,000.00 .0
30-30-910 TRANSFER FROM G/F - PUBLICWORK .00 .00 50,000.00 50,000.00 .0
30-30-920 TRANSFER FROM UTILITY FUNDS .00 .00 60,000.00 60,000.00 .0
30-30-999 UNASSIGNED FUND BALANCE .00 274,945.54 248,300.14 ( 26,645.40) 110.7
TOTAL REVENUE 4,325.92 316,374.79 468,193.99 151,819.20 67.6
TOTAL FUND REVENUE 4,325.92 316,374.79 468,193.99 151,819.20 67.6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CAPITAL EQUIP REPLACEMENT FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
30-40-745 PUBLIC SAFETY FLEET PURCHASE .00 57,731.35 60,000.00 2,268.65 96.2
30-40-750 REGULAR FLEET PURCHASE .00 6,658.00 .00 ( 6,658.00) .0
30-40-755 HEAVY EQUIPMENT PURCHASE .00 7,753.85 200,000.00 192,246.15 3.9
30-40-810 LEASE/PURCHASE - PRINCIPAL 2,268.82 89,984.73 100,000.00 10,015.27 90.0
30-40-820 LEASE/PURCHASE - INTEREST 258.53 13,984.32 5,000.00 ( 8,984.32) 279.7
TOTAL EXPENDITURES 2,527.35 176,112.25 365,000.00 188,887.75 48.3
TOTAL FUND EXPENDITURES 2,527.35 176,112.25 365,000.00 188,887.75 48.3
NET REVENUE OVER EXPENDITURES 1,798.57 140,262.54 103,193.99 ( 37,068.55) 135.9
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
CAPITAL ASSET FUND
ASSETS
32-10100 CASH - COMBINED FUND ( 336,289.05)
TOTAL ASSETS ( 336,289.05)
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
32-29800 FUND BALANCE - BEGINNING OF YR ( 276,568.37)
REVENUE OVER EXPENDITURES - YTD ( 59,720.68)
BALANCE - CURRENT DATE ( 336,289.05)
TOTAL FUND EQUITY ( 336,289.05)
TOTAL LIABILITIES AND EQUITY ( 336,289.05)
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
CAPITAL ASSET REVENUE
32-30-100 RESERVED FOR FUTURE USE .00 .00 300,000.00 300,000.00 .0
32-30-800 INTEREST EARNINGS ( 36.07) ( 655.77) .00 655.77 .0
32-30-910 TRANSFER IN FROM GENERAL FUND .00 200,000.00 550,000.00 350,000.00 36.4
32-30-999 UNASSIGNED FUND BALANCE .00 299,057.82 521,042.52 221,984.70 57.4
TOTAL CAPITAL ASSET REVENUE ( 36.07) 498,402.05 1,371,042.52 872,640.47 36.4
TOTAL FUND REVENUE ( 36.07) 498,402.05 1,371,042.52 872,640.47 36.4
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CAPITAL ASSET FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
CAPITAL ASSET EXPENDITURES
32-40-810 CAPITAL PROJ- STREETS EXISTING 8,885.19 558,122.73 1,000,000.00 441,877.27 55.8
TOTAL CAPITAL ASSET EXPENDITURES 8,885.19 558,122.73 1,000,000.00 441,877.27 55.8
TOTAL FUND EXPENDITURES 8,885.19 558,122.73 1,000,000.00 441,877.27 55.8
NET REVENUE OVER EXPENDITURES ( 8,921.26) ( 59,720.68) 371,042.52 430,763.20 ( 16.1)
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
CROS FUND
ASSETS
35-10100 CASH COMBINED FUND 212,970.08
TOTAL ASSETS 212,970.08
LIABILITIES AND EQUITY
FUND EQUITY
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 212,970.08
BALANCE - CURRENT DATE 212,970.08
TOTAL FUND EQUITY 212,970.08
TOTAL LIABILITIES AND EQUITY 212,970.08
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CROS FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
INTERGOVERNMENTAL - REVENUE
35-30-100 GRANTS AND AWARDS .00 .00 735,000.00 735,000.00 .0
35-30-130 INTEREST INCOME 23.47 1,507.29 .00 ( 1,507.29) .0
35-30-910 TRANSFER IN FROM GENERAL FUND .00 .00 326,379.00 326,379.00 .0
35-30-920 TRANSFER IN FROM CTF .00 .00 10,000.00 10,000.00 .0
35-30-999 CARRYOVER BALANCE .00 212,232.79 213,021.00 788.21 99.6
TOTAL INTERGOVERNMENTAL - REVENUE 23.47 213,740.08 1,284,400.00 1,070,659.92 16.6
TOTAL FUND REVENUE 23.47 213,740.08 1,284,400.00 1,070,659.92 16.6
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
CROS FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
PROJECT WIDE SCOPE - EXPENSES
35-40-320 LANDSCAPE .00 .00 60,000.00 60,000.00 .0
35-40-330 PLAYGROUND .00 .00 600,000.00 600,000.00 .0
35-40-335 RESTROOMS .00 770.00 600,000.00 599,230.00 .1
TOTAL PROJECT WIDE SCOPE - EXPENSES .00 770.00 1,260,000.00 1,259,230.00 .1
TOTAL FUND EXPENDITURES .00 770.00 1,260,000.00 1,259,230.00 .1
NET REVENUE OVER EXPENDITURES 23.47 212,970.08 24,400.00 ( 188,570.08) 872.8
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
DEBT SERVICE FUND
ASSETS
40-10100 CASH - COMBINED FUND 35,516.54
TOTAL ASSETS 35,516.54
LIABILITIES AND EQUITY
FUND EQUITY
40-27100 DSF COMMITTED RESERVE BALANCE 33,693.16
UNAPPROPRIATED FUND BALANCE:
REVENUE OVER EXPENDITURES - YTD 1,823.38
BALANCE - CURRENT DATE 1,823.38
TOTAL FUND EQUITY 35,516.54
TOTAL LIABILITIES AND EQUITY 35,516.54
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
DEBT SERVICE FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
REVENUE
40-30-800 INTEREST EARNINGS 3.91 250.85 1,000.00 749.15 25.1
40-30-999 CARRYOVER BALANCE .00 1,572.53 1,773.00 200.47 88.7
TOTAL REVENUE 3.91 1,823.38 2,773.00 949.62 65.8
TOTAL FUND REVENUE 3.91 1,823.38 2,773.00 949.62 65.8
NET REVENUE OVER EXPENDITURES 3.91 1,823.38 2,773.00 949.62 65.8
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
WATER FUND
ASSETS
50-10100 CASH - COMBINED FUND 1,798,158.74
50-10290 CASH W/TREASURER - COLLECTIONS 1,660.84
50-11500 A/R CUSTOMER SERVICE CHARGES 6,161.48
50-11560 A/R - DEFERRED PIF 187,366.67
50-16100 LAND 100,000.00
50-16200 BUILDINGS 3,040,174.49
50-16203 WELLS SYSTEM 890,619.74
50-16212 WATER DISTRIBUTION/STORAGE 10,159,161.12
50-16213 WELLS 1,083,397.93
50-16400 EQUIPMENT 353,994.02
50-16500 WATER RIGHTS 645,085.86
50-17900 ACCUMULATED DEPRECIATION ( 261,312.67)
50-17901 ACCUMULATED DEPR - BLDGS& IMPR ( 1,282,671.00)
50-17902 ACCUMULATED DEPR - SYSTEM&IMPR ( 4,821,135.00)
TOTAL ASSETS 11,900,662.22
LIABILITIES AND EQUITY
LIABILITIES
50-20775 DUE TO RENDEZVOUS - TAPS 143,889.26
50-20776 DUE TO GRAND PARK - TAPS 215,600.00
50-21100 ACCRUED PTO AND BENEFITS 9,181.00
50-22910 ROAD CUT SURITY FEES 34,337.00
50-22920 BULK WATER SECURITY DEP 18,200.00
TOTAL LIABILITIES 421,207.26
FUND EQUITY
50-27000 WF COMMITTED RESERVE BALANCE 500,000.00
50-27050 WF STRATEGIC RESERVES 155,525.00
UNAPPROPRIATED FUND BALANCE:
50-29800 RETAINED EARNINGS 9,969,182.69
REVENUE OVER EXPENDITURES - YTD 854,747.27
BALANCE - CURRENT DATE 10,823,929.96
TOTAL FUND EQUITY 11,479,454.96
TOTAL LIABILITIES AND EQUITY 11,900,662.22
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
LICENSES & PERMITS
50-32-100 EXCAVATION PERMIT FEES 50.00 2,250.00 275.00 ( 1,975.00) 818.2
TOTAL LICENSES & PERMITS 50.00 2,250.00 275.00 ( 1,975.00) 818.2
CHARGES FOR SERVICES
50-34-100 CUSTOMER SERVICE CHARGES 703.29 808,794.97 1,025,000.00 216,205.03 78.9
50-34-150 PENALTIES & INTEREST ( 298.64) 4,148.68 1,000.00 ( 3,148.68) 414.9
50-34-200 PLANT INVESTMENT FEES .00 30,800.00 7,700.00 ( 23,100.00) 400.0
50-34-300 WATER METER SALES 945.00 31,139.02 50,000.00 18,860.98 62.3
TOTAL CHARGES FOR SERVICES 1,349.65 874,882.67 1,083,700.00 208,817.33 80.7
MISCELLANEOUS REVENUE
50-36-100 INTEREST EARNINGS 190.54 9,157.10 6,000.00 ( 3,157.10) 152.6
50-36-900 MISCELLANEOUS REVENUE 375.00 3,643.70 2,500.00 ( 1,143.70) 145.8
TOTAL MISCELLANEOUS REVENUE 565.54 12,800.80 8,500.00 ( 4,300.80) 150.6
OTHER SOURCES & TRANSFERS
50-39-999 UNASSIGNED FUND BALANCE .00 654,679.50 863,280.71 208,601.21 75.8
TOTAL OTHER SOURCES & TRANSFERS .00 654,679.50 863,280.71 208,601.21 75.8
TOTAL FUND REVENUE 1,965.19 1,544,612.97 1,955,755.71 411,142.74 79.0
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
WATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
50-40-110 SALARIES 20,195.37 257,593.79 300,000.00 42,406.21 85.9
50-40-210 HEALTH INSURANCE 5,046.80 61,253.77 75,000.00 13,746.23 81.7
50-40-220 FICA TAX 1,444.48 18,318.08 23,000.00 4,681.92 79.6
50-40-230 RETIREMENT 1,133.68 13,219.76 15,000.00 1,780.24 88.1
50-40-250 UNEMPLOYMENT TAX 61.46 775.60 1,000.00 224.40 77.6
50-40-280 TRAINING PROGRAMS 315.00 2,883.75 3,500.00 616.25 82.4
50-40-290 TRAVEL, MEALS AND LODGING .00 295.31 3,500.00 3,204.69 8.4
50-40-295 MEALS AND ENTERTAINMENT .00 6.00 2,000.00 1,994.00 .3
50-40-310 LEGAL FEES 7,487.50 71,527.83 65,000.00 ( 6,527.83) 110.0
50-40-330 ENGINEERING FEES 3,877.50 39,230.60 80,000.00 40,769.40 49.0
50-40-360 COMPUTERS-NETWORKS AND SUPPORT 823.47 11,273.38 7,000.00 ( 4,273.38) 161.1
50-40-370 OTHER PROFESSIONAL SERVICES 464.43 8,192.09 60,000.00 51,807.91 13.7
50-40-430 INSURANCE 14,421.94 14,421.94 27,000.00 12,578.06 53.4
50-40-440 ADVERTISING .00 .00 500.00 500.00 .0
50-40-460 SYSTEM REPAIR AND MAINT - PROD .00 31,234.51 160,000.00 128,765.49 19.5
50-40-465 SYSTEM REPAIR AND MAINT - DIST .00 21,136.94 265,000.00 243,863.06 8.0
50-40-490 PROFESSIONAL MEMBERSHIPS .00 5,813.75 9,500.00 3,686.25 61.2
50-40-500 OPERATING SUPPLIES-PRODUCTION 1,960.42 13,951.94 25,000.00 11,048.06 55.8
50-40-505 OPERATING SUPPLIES-DISTRIB .00 38,550.68 80,000.00 41,449.32 48.2
50-40-510 EQUIPMENT PURCHASE AND REPAIR .00 32.32 30,000.00 29,967.68 .1
50-40-520 TESTING 2,004.09 17,970.14 10,000.00 ( 7,970.14) 179.7
50-40-550 POSTAGE & BILLING SUPPLIES 16.30 1,649.25 3,000.00 1,350.75 55.0
50-40-560 UTILITIES - TELEPHONE 220.79 9,720.14 4,750.00 ( 4,970.14) 204.6
50-40-562 UTILITIES - ELECTRICITY .00 30,365.25 50,000.00 19,634.75 60.7
50-40-670 PROP MGMT - FRASER WTP .00 1,081.80 60,000.00 58,918.20 1.8
50-40-680 PROP MGMT - MARYVALE WTP .00 8,927.10 8,000.00 ( 927.10) 111.6
50-40-690 MISCELLANEOUS EXPENSE 163.85 1,192.56 3,000.00 1,807.44 39.8
50-40-715 WATER RIGHTS - DIVERSION & DEV 171.81 9,247.42 45,000.00 35,752.58 20.6
50-40-730 CAPITAL PROJECTS .00 .00 500,000.00 500,000.00 .0
50-40-930 TRANSFER TO CERF .00 .00 30,000.00 30,000.00 .0
50-40-980 TRANSFER TO STRATEGIC RESERVES .00 .00 7,700.00 7,700.00 .0
TOTAL EXPENDITURES 59,808.89 689,865.70 1,953,450.00 1,263,584.30 35.3
TOTAL FUND EXPENDITURES 59,808.89 689,865.70 1,953,450.00 1,263,584.30 35.3
NET REVENUE OVER EXPENDITURES ( 57,843.70) 854,747.27 2,305.71 ( 852,441.56) 37070.
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
WASTEWATER FUND
ASSETS
55-10100 CASH - COMBINED FUND 4,899,982.58
55-10290 CASH W/TREASURER - COLLECTIONS 1,179.56
55-11500 A/R CUSTOMER SERVICE CHARGES 6,653.55
55-11560 A/R - DEFERRED PIF 182,500.00
55-11900 MISCELLANEOUS RECEIVABLES 9,422.30
55-15950 CAP REPL RES HELD W/JFOC 1,697,315.60
55-15955 O&M RESERVE HELD W/JFOC 51,247.22
55-16100 LAND 144,320.40
55-16200 SEWER TREATMENT PLANT 3,345,648.89
55-16210 METER BUILDING & IMPROVEMENTS 8,056.39
55-16220 SEWER COLLECTION SYSTEM 11,179,204.75
55-16250 CONSOLIDATED COLLECTION SYSTEM 279,069.00
55-16400 EQUIPMENT 108,789.16
55-16450 CONSTRUCTION IN PROGRESS 1,127,174.00
55-17900 ACCUMULATED DEPRECIATION ( 1,309,622.64)
55-17901 ACCUMU DEPR - BLDG IMPROVE ( 8,073.00)
55-17905 ACCUM DEPR - PLANT/JFOC ( 66,278.24)
55-17910 ACCUM DEPR - SEWER COLLECT-FSD ( 5,316,438.89)
55-17915 ACCUM DEPR-EQUIPMENT ( 81,295.17)
TOTAL ASSETS 16,258,855.46
LIABILITIES AND EQUITY
LIABILITIES
55-20210 ACCRUED A/P - AUDIT 7,174.21
55-21100 ACCRUED PTO AND BENEFITS 12,814.00
TOTAL LIABILITIES 19,988.21
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 900,000.00
55-27050 WWF STRATEGIC RESERVES 1,255,000.00
UNAPPROPRIATED FUND BALANCE:
55-29800 RETAINED EARNINGS 8,063,035.52
55-29810 RETAINED EARNINGS - UNRESTRICT 59,753.00
55-29820 RETAINED EARNINGS - RESTRICTED 701,475.11
REVENUE OVER EXPENDITURES - YTD 4,208,603.62
BALANCE - CURRENT DATE 13,032,867.25
TOTAL FUND EQUITY 16,238,867.25
TOTAL LIABILITIES AND EQUITY 16,258,855.46
TOWN OF FRASER
REVENUES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT
CHARGES FOR SERVICES
55-34-100 CUSTOMER SERVICE CHARGES 426.76 642,457.67 895,000.00 252,542.33 71.8
55-34-150 PENALTIES & INTEREST ( 309.59) 3,768.34 1,000.00 ( 2,768.34) 376.8
55-34-200 PLANT INVESTMENT FEES 7,500.00 172,500.00 300,000.00 127,500.00 57.5
TOTAL CHARGES FOR SERVICES 7,617.17 818,726.01 1,196,000.00 377,273.99 68.5
MISCELLANEOUS REVENUE
55-36-100 INTEREST EARNINGS 533.67 37,257.49 18,500.00 ( 18,757.49) 201.4
55-36-500 JFF MANAGEMENT FEE .00 21,750.00 29,000.00 7,250.00 75.0
TOTAL MISCELLANEOUS REVENUE 533.67 59,007.49 47,500.00 ( 11,507.49) 124.2
OTHER SOURCES & TRANSFERS
55-39-920 TRANSFER IN FROM JFF PLANT REQ .00 200,000.00 200,000.00 .00 100.0
55-39-999 UNASSIGNED FUND BALANCE .00 4,867,989.33 1,389,000.88 ( 3,478,988.45) 350.5
TOTAL OTHER SOURCES & TRANSFERS .00 5,067,989.33 1,589,000.88 ( 3,478,988.45) 318.9
TOTAL FUND REVENUE 8,150.84 5,945,722.83 2,832,500.88 ( 3,113,221.95) 209.9
TOWN OF FRASER
EXPENDITURES WITH COMPARISON TO BUDGET
FOR THE 11 MONTHS ENDING NOVEMBER 30, 2020
WASTEWATER FUND
PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT
EXPENDITURES
55-40-110 SALARIES 20,146.42 257,774.80 310,000.00 52,225.20 83.2
55-40-210 HEALTH INSURANCE 4,873.71 60,980.50 77,000.00 16,019.50 79.2
55-40-220 FICA TAX 1,444.52 18,379.72 25,000.00 6,620.28 73.5
55-40-230 RETIREMENT 1,104.52 12,500.75 17,000.00 4,499.25 73.5
55-40-250 UNEMPLOYMENT TAX 61.30 776.17 1,000.00 223.83 77.6
55-40-280 TRAINING PROGRAMS .00 700.00 3,000.00 2,300.00 23.3
55-40-290 TRAVEL, MEALS AND LODGING .00 .00 3,000.00 3,000.00 .0
55-40-295 MEALS AND ENTERTAINMENT .00 .00 2,000.00 2,000.00 .0
55-40-310 LEGAL FEES .00 .00 5,000.00 5,000.00 .0
55-40-330 ENGINEERING FEES .00 51,720.50 80,000.00 28,279.50 64.7
55-40-360 COMPUTERS-NETWORKS AND SUPPORT 593.32 8,320.16 7,000.00 ( 1,320.16) 118.9
55-40-370 OTHER PROFESSIONAL SERVICES 464.42 8,156.10 15,000.00 6,843.90 54.4
55-40-410 BANK CHARGES .00 .00 100.00 100.00 .0
55-40-430 INSURANCE 9,026.98 9,026.98 7,000.00 ( 2,026.98) 129.0
55-40-440 ADVERTISING .00 .00 500.00 500.00 .0
55-40-460 SYSTEM REPAIR AND MAINT-COLLEC .00 66,306.93 150,000.00 83,693.07 44.2
55-40-490 PROFESSIONAL MEMBERSHIPS .00 5,251.75 6,000.00 748.25 87.5
55-40-500 OPERATING SUPPLIES-COLLECTIONS .00 697.60 5,500.00 4,802.40 12.7
55-40-510 EQUIPMENT PURCHASE AND REPAIR .00 38.63 50,000.00 49,961.37 .1
55-40-520 TESTING .00 .00 1,000.00 1,000.00 .0
55-40-550 POSTAGE & BILLING SUPPLIES 16.30 1,649.26 2,500.00 850.74 66.0
55-40-560 UTILITIES - TELEPHONE 459.54 3,037.30 2,000.00 ( 1,037.30) 151.9
55-40-650 WW TREATMENT CHARGES/JFOC 18,892.27 198,754.92 273,704.00 74,949.08 72.6
55-40-660 JFF CAPREPL RESERVE .00 982,034.00 982,034.00 .00 100.0
55-40-690 MISCELLANEOUS EXPENSE 163.85 1,013.14 3,000.00 1,986.86 33.8
55-40-730 CAPITAL PROJECTS .00 .00 250,000.00 250,000.00 .0
55-40-930 TRANSFER TO CERF .00 .00 30,000.00 30,000.00 .0
55-40-970 TRANSFER TO RESERVES .00 50,000.00 50,000.00 .00 100.0
TOTAL EXPENDITURES 57,247.15 1,737,119.21 2,358,338.00 621,218.79 73.7
TOTAL FUND EXPENDITURES 57,247.15 1,737,119.21 2,358,338.00 621,218.79 73.7
NET REVENUE OVER EXPENDITURES ( 49,096.31) 4,208,603.62 474,162.88 ( 3,734,440.74) 887.6
TOWN OF FRASER
BALANCE SHEET
NOVEMBER 30, 2020
GENERAL FIXED ASSETS
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
