TOWN OF CARY, NORTH CAROLINA
UTILITY SYSTEMS ENTERPRISE FUND
SUB-FUND COMBINING STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN FUND NET ASSETS
For the Year Ended June 30, 2005
With Comparative Totals For the Year Ended June 30, 2004
Schedule 9
Utility June 30,
System Water Sewer Capital
Operations Projects Projects Reserve 2005 2004
OPERATING REVENUES
Charges for Services $30,623,751 --- --- --- 30,623,751 26,352,485
Other Operating Revenues 1,025,410 --- --- --- 1,025,410 560,541
Prop Oper Rev --- --- --- --- --- ---
Prop Oper Rev --- --- --- --- --- ---
Prop Oper Rev --- --- --- --- --- ---
TOTAL OPERATING REVENUES 31,649,161 --- --- --- 31,649,161 26,913,026
 
OPERATING EXPENSES  
Administrative 2,534,424 --- --- --- 2,534,424 3,794,171
Water Conservation 252,157 --- --- --- 252,157 283,430
Pretreatment 228,737 --- --- --- 228,737 217,234
Field Operations 3,878,449 --- --- --- 3,878,449 3,661,750
Utility Systems Maintenance 1,526,612 --- --- --- 1,526,612 1,419,298
Water Reclamation Facilities 5,823,678 --- --- --- 5,823,678 5,052,868
Cary/Apex Water Treatment Plant 4,068,267 --- --- --- 4,068,267 4,020,936
Miscellaneous Utility System Projects --- 276,448 744,634 --- 1,021,082 1,139,097
Depreciation 6,882,865 --- --- --- 6,882,865 6,765,819
Prop Oper Exp --- --- --- --- --- ---
Prop Oper Exp --- --- --- --- --- ---
TOTAL OPERATING EXPENSES 25,195,189 276,448 744,634 --- 26,216,271 26,354,603
 
OPERATING INCOME (LOSS) 6,453,972 (276,448) (744,634) --- 5,432,890   558,423
NONOPERATING REVENUES (EXPENSES)  
Water and Sewer Development Fees --- --- --- 6,969,836 6,969,836 8,155,359
Investment Earnings, net of market adjustment 914,881 32,751 98,054 1,715,939 2,761,625 1,076,895
Bond Proceeds --- --- --- --- --- ---
Restricted Intergovernmental --- 1,142,409 1,109,156 --- 2,251,565 40,040
Miscellaneous Revenue 16,780 --- 47,479 12,750 77,009 162,301
Reimbursements --- --- --- --- --- 200,000
Prop Nonoper Rev  --- --- --- --- --- ---
Interest Expense, net of amount capitalized (3,826,197) --- --- --- (3,826,197) (3,994,371)
Bond Service Expense (155,290) --- --- --- (155,290) (56,742)
Bond Refunding Loss (65,218) --- --- --- (65,218) (35,338)
Developer Fee Credits Issued --- --- --- --- --- ---
Loss on Assets Retired (91,942) --- --- --- (91,942) 10,815
Prop Nonoper Exp --- --- --- --- --- ---
Prop Nonoper Exp --- --- --- --- --- ---
Prop Nonoper Exp --- --- --- --- --- ---
TOTAL NONOPERATING REVENUE (EXPENSE) (3,206,986) 1,175,160 1,254,689 8,698,525 7,921,388 5,558,959
INCOME BEFORE TRANSFERS AND CAPITAL
      CONTRIBUTIONS 3,246,986 898,712 510,055 8,698,525 13,354,278 6,117,382
Capital Contributions 687,687 --- --- --- 687,687 1,227,812
Transfers out (Prop) --- --- --- --- --- ---
Transfers In --- --- --- --- --- 46,862
Transfers Out --- --- --- --- --- ---
Transfers Between Sub-Funds               (900,000)              1,789,408              1,580,825            (2,470,233)                            ---                         ---
Other (Prop)                         ---                         ---                         ---                         ---                            ---                         ---
Special items                         ---                         ---                         ---                         ---                            ---                         ---
Extraordinary items                         ---                         ---                         ---                         ---                            ---                         ---
CHANGE IN NET ASSETS 3,034,673 2,688,120 2,090,880 6,228,292 14,041,965 7,392,056
TOTAL NET ASSETS - Beginning of Year 173,529,420 28,022,882 52,976,866 28,936,745 283,465,913 276,073,857
Reclassifications:
Reclassification of Long-term Debt --- --- --- --- ---
Reclassification of Capital Assets Transferred from
        Construction in Progress 3,642,907 (3,642,907) --- --- --- ---
           
TOTAL NET ASSETS - End of Year $180,207,000 27,068,095 55,067,746 35,165,037 297,507,878 283,465,913