TOWN OF CARY, NORTH CAROLINA
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
For the Year Ended June 30, 2005
EXHIBIT M Utility Systems Governmental
Enterprise Activities -
Fund Internal Service Funds
OPERATING REVENUES
Charges for Services $30,623,751 675,130
Health and Dental Premiums --- 8,345,716
Other Operating Revenues 1,025,410 ---
Prop Oper Rev --- ---
Prop Oper Rev --- ---
TOTAL OPERATING REVENUES 31,649,161 9,020,846
OPERATING EXPENSES
Administrative 2,534,424 ---
Water Conservation 252,157 ---
Pretreatment 228,737 ---
Field Operations 3,878,449 ---
Utility Systems Maintenance 1,526,612 ---
Prop Oper Exp --- ---
Water Reclamation Facilities 5,823,678 ---
Cary/Apex Water Treatment Plant 4,068,267 ---
Prop Oper Exp --- ---
Garage Services --- 762,319
Insurance Claims & Administrative Fees --- 7,043,456
Miscellaneous Utility System Projects 1,021,082 ---
Prop Oper Exp --- ---
Depreciation 6,882,865 63,001
TOTAL OPERATING EXPENSES 26,216,271 7,868,776
OPERATING INCOME 5,432,890 1,152,070
NONOPERATING REVENUES (EXPENSES)
Water and Sewer Development Fees 6,969,836 ---
Investment Earnings, net of market adjustment 2,761,625 20,372
NC Gas Tax Refund --- ---
Bond Proceeds --- ---
Restricted Intergovernmental 2,251,565 ---
Miscellaneous Revenue 77,009 99,360
Reimbursements --- ---
Prop Nonoper Rev  --- ---
Prop Nonoper Rev  --- ---
Interest Expense, net of amount capitalized (3,826,197) ---
Bond Service Expense (155,290) ---
Bond Refunding Loss (65,218) ---
Developer Fee Credits Issued --- ---
Loss on Assets Retired (91,942) (5,830)
Prop Nonoper Exp --- ---
Prop Nonoper Exp --- ---
Prop Nonoper Exp --- ---
TOTAL NONOPERATING REVENUE 7,921,388 113,902
INCOME BEFORE CAPITAL CONTRIBUTIONS 13,354,278 1,265,972
Capital Contributions 687,687 1,647
Transfers out (Prop) --- ---
Transfers In --- ---
Transfers Out --- ---
      Sub-fund transfers  HIDE s/b $0 --- ---
Other (Prop) --- ---
Capital contributions --- ---
Special items --- ---
Extraordinary items --- ---
CHANGE IN NET ASSETS 14,041,965 1,267,619
TOTAL NET ASSETS - Beginning of Year 283,465,913 3,339,741
TOTAL NET ASSETS - End of Year $297,507,878 4,607,360
The accompanying notes are an integral part of these basic financial statements.