TOWN OF CARY, NORTH CAROLINA
WATER PROJECT SUB-FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND NET ASSETS
BUDGET AND ACTUAL (NON-GAAP)
From Inception To June 30, 2005
Schedule 11
  Actual  
Project Prior Current Total
Authorization Years Year To Date
REVENUES
County Grant $350,000 --- --- ---
State and Federal Grants 1,084,000 --- --- ---
Wake County Reimbursement 200,000 200,000 --- 200,000
Investment Earnings 75,000 301,748 32,751 334,500
Developer Reimbursement --- --- --- ---
       Sub-total 1,709,000 501,748 32,751 534,500
       Less: Completed Projects (200,000) (200,000) --- (200,000)
TOTAL REVENUES 1,509,000 301,748 32,751 334,500
EXPENDITURES
Asset-Related Projects:
Annexation Water Lines - Frostwood Dr. 129,806 --- 122,413 122,413
Annexation Water Lines - Greenwood Acres 522,000 --- --- ---
Annexation Water Lines - Hillsdale Forest 600,000 --- 48,998 48,998
Annexation Water Lines - Larkwood Ln. 350,000 --- 34,150 34,150
Annexation Water Lines - Logan Rd. 21,000 --- 17,320 17,320
Annexation Water Lines - Summerwinds 1 & 2 750,000 --- --- ---
Annexation Water Lines - Triangle Forest 384,719 --- 135,328 135,328
Annexation Water Lines - Windsor Oaks 760,000 --- --- ---
Annexation Water Lines - Main Project 982,475 71,653 (71,653) ---
Arthur Pierce Rd. Water Line 690,000 --- --- ---
Carpenter Water Tank 2,504,029 2,430,513 --- 2,430,513
Cary Oaks/Oak Chase Water System Improvements 150,000 --- --- ---
Cary Town Blvd. Elevated Tank 80,000 --- --- ---
Crossroads Ground Level Tank 100,000 --- --- ---
Green Level Church Rd. Water Meter Vault 385,000 --- --- ---
High House Rd. Elevated Tank 100,000 --- --- ---
Holly Springs Rd. Water Line 1,653,000 --- --- ---
Kildaire Farm Road Water Line Reinforcement
     South
490,000 --- --- ---
Kildaire Spheroid Tank 1,795,000 91,812 139,471 231,282
Lily Atkins Rd. Water Line 270,000 --- --- ---
N. Harrison Elevated Water Tank 100,000 --- --- ---
N. Harrison Water Line Relocation 137,000 15,349 --- 15,349
NC55 Water Line Extention - Phase I 670,000 424 --- 424
NC55 Water Line Extention - Phase II 1,660,000 --- --- ---
NC55 Widening Water Lines - NCDOT 220,000 --- --- ---
Normandy St. Water Line Replacement 332,145 --- 85,322 85,322
Open Space Acquisition  * 6,133,981 --- 817,358 817,358
Optimist Farm Rd. Water Line - West 310,000 24,125 --- 24,125
Panther Creek School Water Line Extension  * 500,000 284,309 101,601 385,910
Asset-Related Projects (cont'd):
Pierce Olive Rd. Water Line $1,070,000 6,880 3,220 10,101
Pleasant Grove Church Rd. Water Line 220,000 --- 208,102 208,102
Plumtree Way Elevated Tank  * 2,885,000 2,177,249 38,154 2,215,403
Pressure Zone Control Valve 610,000 394,426 120,060 514,486
Reclaimed Water Line Oversizings FY2005  * 88,500 --- --- ---
Reclaimed Water System  * 149,642 --- 6,818 6,818
South Cary Water Tank 90,000 --- --- ---
Stephenson Rd. Water Line 600,000 --- --- ---
Ten-Ten Rd. Water Line - West 700,000 --- --- ---
Upgrade Water Lines FY2003  * 143,035 61 140,763 140,823
US1/64 Utility Relocation - Water 300,000 --- 256,407 256,407
Water Line Oversizings FY2005  * 88,500 --- --- ---
Water Line Upgrades FY2002  * 171,420 21,920 145,032 166,952
Water Line Upgrades FY2005 182,400 --- --- ---
Water Tank SCADA 522,000 310,855 177,457 488,312
Water Treatment Plant Centrifuge Addition 1,593,000 --- 53,429 53,429
West Lake Rd. Elevated Tank 100,000 --- 100 100
White Oak Church Rd. Tank 100,000 --- --- ---
WTP Security System 400,000 14,453 51,120 65,573
       Less: Local Government Reimbursements (578,450) (71,440) (58,529) (129,969)
            Total Expenditures 32,215,202 5,772,590 2,572,440 8,345,030
            Less Completed Projects (4,843,454) (2,483,539) (1,249,725) (3,733,264)
            Construction in Progress 27,371,748 3,289,051 1,322,714 4,611,765
Expense Projects
Magnetic Flow Water Meter Replacement  * 120,000 31,163 --- 31,163
Reclaimed Water System  * 42,556 --- 9,481 9,481
S. Wake Water Line/Penny Rd. Pump Station Study 75,000 --- --- ---
Utility Merger Study - Morrisville 337,000 --- 91,530 91,530
Water Quality Study 250,000 37,400 58,973 96,374
Water Resource Planning & Management 824,620 171,644 4,619 176,263
Water Treatment Plant Capacity/Re-rating Study 350,000 220,486 27,905 248,391
       Less: Local Government Reimbursements (157,750) (50,712) (6,418) (57,130)
            Total Expenditures 1,841,426 409,982 186,090 596,072
            Less Completed Projects (102,556) (31,163) (9,481) (40,644)
            Other Projects-in-Progress 1,738,870 378,819 176,609 555,428
TOTAL EXPENDITURES $34,056,628 6,182,572 2,758,530 8,941,102
      Total Completed Projects (4,946,010) (2,514,702) (1,259,206) (3,773,908)
TOTAL PROJECT IN PROGRESS 29,110,618 3,667,870 1,499,324 5,167,194
Revenues Under Expenditures (27,601,618) (3,366,122) (1,466,572) (4,832,694)
OTHER FINANCING SOURCES:
 Bond Proceeds 5,754,500 5,644,500 --- 5,644,500
 Transfers In, net
       General Fund 46,862 46,862 --- 46,862
       Utility System Operations Sub-Fund 8,953,119 8,153,120 900,000 9,053,120
       Capital Reserve Sub-Fund 16,375,997 14,781,636 788,855 15,570,491
       Capital Reserve Sub-Fund - Debt Proceeds 1,117,150 300,000 100,553 400,553
 Appropriation from Fund Balance 100,000 --- --- ---
       Sub-Total 32,347,628 28,926,118 1,789,408 30,715,526
       Less:  Completed Projects (4,746,010) (4,727,455) 1,153,546 (3,573,909)
TOTAL OTHER FINANCING SOURCES 27,601,618 24,198,663 2,942,954 27,141,617
Increase 20,832,541 1,476,382 22,308,923
Adjustment for Closed Projects 2,412,753 (2,412,753) ---
FUND BALANCE $          --- 23,245,294 (936,371) 22,308,923
Accrual Adjustment:
Construction in Progress Current Year 2,572,440
Construction In Progress Write-Off (90,358)
Grant Revenue Earned 1,142,409
Bond proceeds  
CHANGE IN NET ASSETS 2,688,120
NET ASSETS - Beginning of Year 28,022,882
Reclassification Between Utility Sub-Funds (3,642,907)
NET ASSETS - End of Year $27,068,095