TOWN OF CARY, NORTH CAROLINA
SEWER PROJECT SUB-FUND  
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND NET ASSETS
BUDGET AND ACTUAL (NON-GAAP)
From Inception To June 30, 2004
Schedule 12
  Actual  
Project Prior Current Total
Authorization Years Year To Date
REVENUES
Intergovernmental Grants $1,564,750                250,000         1,109,156 1,359,156
Investment Earnings                 19,507                  19,507             98,054 117,561
Developer Reimbursements (Paid by Developers)                 64,953                  17,474 47,479 64,953
Miscellaneous Reimbursements               142,500                142,500 --- 142,500
            TOTAL REVENUES 1,791,710 429,481 1,254,689 1,684,170
EXPENDITURES
Asset-Related Projects
Annexation Sewer Lines - 2104 Piney Plains 250,000 --- --- ---
Annexation Sewer Lines - 9520 Chapel H Rd. 45,000 --- 36,531 36,531
Annexation Sewer Lines - Doylin Dr. 76,000 --- 75,665 75,665
Annexation Sewer Lines - Frostwood Dr. 188,768 --- 185,730 185,730
Annexation Sewer Lines - Greenwood Acres 1,300,000 --- --- ---
Annexation Sewer Lines - Hillsdale Forest 1,100,000 --- 241,266 241,266
Annexation Sewer Lines - Larkwood Ln. 550,000 --- 370,145 370,145
Annexation Sewer Lines - Summerwinds 1&2 1,400,000 --- --- ---
Annexation Sewer Lines - Triangle Forest 769,437 --- 23,071 23,071
Annexation Sewer Lines - Tryon Rd.
     (Summerwinds)
130,000 --- --- ---
Annexation Sewer Lines - Windsor Oaks 1,520,359 --- --- ---
Annexation Sewer Lines - Woodland Dr. 250,000 --- --- ---
Annexation Sewer Lines - Main Project 1,420,436 112,990 (104,883) 8,107
Batchelor Branch Interceptor & Pump
     Station Elimination
1,950,000 --- --- ---
Camp Branch 'Reach A' Interceptor 1,580,000 22,389 7,518 29,907
Cape Fear Discharge Plan/Permit 374,977 263,111 23,140 286,251
East Kit Creek Tributary Interceptor 467,000 --- --- ---
East Kit Creek Sewer Interceptor 66,500 --- --- ---
Fairfield Inn Pump Station Elimination 495,000 --- 276,898 276,898
Fieldstone Pump Station Improvement 337,474 --- --- ---
Hollybrook Sewer Extension Pump
     Station Elimination
1,460,000 21,000 --- 21,000
Inflow/Infiltration SSO Rehabilitation 350,000 --- --- ---
Kit Creek Pump Station Upgrade 3,200,000 2,227,282 164,542 2,391,824
Long Beverage Wholesale Distribution - Sewer 540,000 --- 285,912 285,912
Morris Branch Regional Pump Station 6,387,479 2,494,533 1,563,673 4,058,206
NC55 Widening - Sewer Line 20,000 --- --- ---
NCWRF Odor Control 1,590,000 68,600 1,400 70,000
Asset-Related Projects (cont'd):
NCWRF Scum Thickener/Digester Pump
     Station Replacement
$174,800 168,359 92 168,451
NCWRF Upgrade (10 to12 mgd) 13,198,333 5,057,134 4,931,316 9,988,450
NW Area Reclaimed Water - Phase I 92,000 --- --- ---
Replace/Rehabilitate Sewer Clay Mains FY2003 578,900 212,762 --- 212,762
Replace/Rehabilitate Sewer Clay Mains FY2004 607,800 --- --- ---
Replace/Rehabilitate Sewer Clay Mains FY2005 638,300 --- --- ---
Replace/Rehabilitate Existing Sewer Mains 937,500 860,912 14,000 874,912
Rocky Branch Sewer & Pump
     Station Elimination
4,770,000 82,742 258 83,000
Ronaldsby Pump Station Elimination * 220,000 --- --- ---
Sanitary Sewer O/S FY05  * 100,000 --- --- ---
SCWRF Clarifier Repair & Upgrade 135,000 123,932 788 124,720
SCWRF Effluent Structure Cover 30,000 --- --- ---
SCWRF Filter & Clearwell Covers 30,000 16,060 71 16,131
SCWRF Odor Control 45,000 --- 41,600 41,600
Sewer System Flow Measure 350,000 --- 205 205
Swift Creek Pump Station Expansion 4,950,000 282,440 4,202 286,642
Thermal Biosolids - Digester 1,200,000 --- --- ---
Thermal Biosolids Dryer 12,399,084 2,443,746 7,858,935 10,302,681
Thermal Biosolids Pump 30,000 --- --- ---
US1/64 Utility Relocation - Sewer 300,000 --- --- ---
Walnut Creek Flow Diversion 2,925,000 230,764 326,630 557,394
Walnut Creek Pump Station Grinder Addition 160,000 --- 47,241 47,241
West Wake WRF  * 2,277,135 632,578 --- 632,578
White Oak Interceptor & Pump Station
   Elimination
2,060,000 6,500 51,540 58,040
WWRWMF - Design & Phase 4 Planning
     & Permitting
5,000,000 --- 721,083 721,083
WWRWMF - Organization & Financial
     Development
600,000 --- 61,296 61,296
WWRWMF - West Cary Pump Station
     Force Main
6,900,000 46,986 954,116 1,001,102
WWRWMF - Land 8,000,000 --- 2,228 2,228
       Less: Local Government Reimbursements (4,334,200) (23,200) (14,286) (37,486)
            Total Expenditures , net 92,193,082 15,351,620 18,151,923 33,503,543
            Less: Completed Projects (noted by *) (2,597,135) (609,378) --- (609,378)
            Construction-in-Progress 89,595,947 14,742,242 18,151,923 32,894,165
Expense Projects
Force Main Discharge Manhole $102,500 --- --- ---
I/I Elimin/Manhole Repair 375,000 282,263 (13,593) 268,670
Ind Pretreat Samp Manhole  * 75,000 --- 72,925 72,925
SCWRF Filter & Clearwell Covers   20,000 16,599 926 17,525
Video Survey - Sewer Interceptor 512,500 240 --- 240
West Cary Collection System  Odor Control 75,000 --- --- ---
Waste Biosolids Mgmt Plan  * 75,000 --- 75,000 75,000
WRF Peak Flow Management Study 250,000 --- --- ---
            Total Expenditures 1,485,000 299,102 135,258 434,360
            Less: Completed Projects (noted by *) (150,000) --- (147,925) (147,925)
            Other Projects-in-Progress 1,335,000 299,102 (12,667) 286,435
TOTAL EXPENDITURES 93,678,082 15,650,722 18,287,181 33,937,903
      Total Completed Projects (2,747,135) (609,378) (147,925) (757,303)
TOTAL PROJECTS IN PROGRESS 90,930,947 15,041,344 18,139,256 33,180,600
Revenues Under Expenditures (89,139,237) (14,611,863) (16,884,567) (31,496,430)
OTHER FINANCING SOURCES:
 State Revolving Loan $16,084,334 2,443,746 7,200,528 9,644,274
 Bond Proceeds 41,709,044 19,280,435 --- 19,280,435
 Transfers In, net
       Utility System Operations Sub-Fund 9,000,000 9,000,000 --- 9,000,000
       Capital Reserve Sub-Fund, net 24,522,971 21,522,335 1,580,826 23,103,161
Appropriation from Fund Balance 570,023 --- --- ---
       Sub-Total 91,886,372 52,246,516 8,781,354 61,027,870
       Less:  Completed Projects (2,747,135) (2,497,137) 1,739,832 (757,305)
TOTAL OTHER FINANCING SOURCES 89,139,237 49,749,379 10,521,186 60,270,565
Increase 35,137,516 (6,363,381) 28,774,135
Adjustment for Closed Projects 1,887,759 (1,887,759) ---
FUND BALANCE $          --- 37,025,275 (8,251,140) 28,774,135
Accrual adjustments:
Construction in Progress Current Year $18,151,923
Construction in Progress Write-Off (609,375)
Debt Proceeds (7,200,528)
CHANGE IN NET ASSETS 2,090,880
Net Assets - Beginning of Year 52,976,866
Reclassification Between Utility Sub-Funds
NET ASSETS - End of Year $55,067,746