Town of Maggie Valley Finance Office

The Finance officer has responsibilities/duties that are set by state sta tute (G.S.159-2S(a)) . A summary

of those duties are:

• To establish & maintain the accounting records (our accounti ng system is with Southern

Software and the program is financial Management ~ystem )

• To disburse moneys (accounts payable and payroll)

~ To make financial reports (monthly reports to the Board, annual financial statements)

• To manage receipt & deposit of moneys (cash flow, grant reimbursements, etc.)

• To manage debt service obligations

• To manage investments (idle funds)

Since our Town is a small town and don't have a separate tax office, the fi nance office is also responsible

for the tax collections. This includes getting the tax information from Haywood County into our

accounting system and a tax bill out to the tax payers. The Town Manager is the official Tax Collector

and all enforced collections or out of the ordinary tax issues are approved by the Manager before

beginning any action. Throughout the year there are various orders that require board action such as

tax releases, order to collect current and delinquent taxes, and advertisement of delinquent taxes in the

local newspaper.

The finance office works closely with the Town Manager, who serves as t he Budget Officer and

department heads to create an annual budget and manage that budget t hroughout the fiscal year. Is

the coordinator for our benefits (medical, dental, supplemental, etc.), maintain employee records in

FMS, liaison with Southern Software, BCBS, banks, workers comp/property & liability, IT support, Martin

Starnes & Associates, as well as other vendors as necessary.

Various reports are due throughout the year to the IRS, NC DOR, NC ESC, LGC, NC DOT. It is the finance

offices responsibility to ensure these reports are accurate and timely.

The finance office ensures that accounts payable (AP) are paid in a timely manner to prevent late fees

charged to the Town. Department heads are responsible to turning in requisitions with the appropriate

budget code. AP checks are run on a weekly basis.

During the month of July the finance offices main focus is preparing for the annual audit. Our auditors

are on site the last week of July. The actual process for preparing for audi t usually starts in May when

we are pull ing preliminary data together for auditors. The Town prepares a ~omprehensive ~nnual

financial .B_eport each year. The basic requirement for the Local Government Commission is Basic

Annual Financial statements. We take our statements to the next level (CAFR) and submit our report to

the Governmental Finance Officers Association for review of the prest igious Annual Award of a

Certificate of Achievement for Excellence in Financial Reporting. This is the highest form of recognition

in governmental accounting and financial reporting and its attainment represents a significant

accomplishment by a government and its management. We have submi tted since fiscal year ending

2004 and have won the certificate each year.

Administration is the hub of the town.

Town of Maggie Valley Administration Department

Administration is affected by and affects all other departments within the town. This aspect alone, requires the employees to be flexible because of what may arise and must be dealt with at any given time, but yet accomplish the day's duties in a timely manner while greeting people at the window and answering the phone.

Administration handles all revenues, taxes, business licenses, accounts receivables, accounts payable, payroll, oversees budget, bonds and investments, and reserves. Administration oversees all grants that are awarded; which sometimes requires additional training. All aspects of administration/finances are managed according to legislation, policies and procedures. Administration handles human resources and all other related items such as distribution and organization of incoming applications, employee insurance and leave time. We record and edit the minutes of all meetings, then distribute them to the appropriate officials, staff members and the public. Administration organizes, collects and distributes all incoming and outgoing mail. We plan and direct the maintenance, filing, safekeeping, and computerization of all municipal documents.

Administration keeps and maintains all public records adhering to the NC Municipal Records Retention and Deposition Schedule. All public records have a retention schedule that ranges from one year to permanent retention. Public records consist of, but are not limited to ordinances, minutes, resolutions, grants, correspondence, payroll records, audits, and many more miscellaneous records governed by the state. The latest retention and disposition schedule was updated and adopted September 2012. A report must be completed when records are destroyed . See attached index for records retention

Administration handles all incoming calls and directs them to the appropriate party. We often act as telephone operators, chamber/visitor center hosts, and sometimes weather girls. Along with those calls, we maintain brush and white goods work orders. Administration tracks delivery and pickup of trashcans, and reports missed recycling/solid waste stops. We respond to requests for information from the public, other municipalities, state officials and state and federal legislative offices. Administration is the acting secretary for the Public Works Department and the Sewer Department. Therefore we report street light outages and maintain a log of road repairs and snow removal requests and collect sewer impact fees. We coordinate and maintain office-tracking systems for correspondence and follow-up actions. We research and organize information on a number of topics for both officials and private citizens. We assist with contract administration duties, assisting with bid openings and the awarding of contracts.

Administration maintains the sunshine list (252 members) as well as issues public notification of all official activities and meetings. We maintain the town's bulletin boards and website. We prepare meeting agendas and packets of related information. We prepare ordinances, resolutions, and proclamations so that they can be executed, recorded, archived, and distributed. We represent the town at community events and act as liaisons for community committees.

Administration processes claims against the municipality. We maintain files and log of claims, and coordinate claim response and handling.

Administration oversees the booking/rental of the community center (pavilion) and now have begun to oversee the calendar for the festival grounds as well as collect insurance certificates, and all fees associated with the use of the festival grounds i.e. trash, electric, recycling, and the deposit.

The department is ever mindful of separation of duties and strive to keep checks and balances.

Goals for 2014 Our goal is to provide service to our citizens and business owners courteously in a timely and efficient manner.

Continue to be awarded the Certificate of Achievement for Excellence in Financial Reporting awarded by the Governmental Finance Officers Association.

To begin and earn points in the John Locke Foundation for transparency in local government.

To attend seminars and continue to improve our education in each of our respected fields within the Administration Department.

To enhance, maintain and keep current the Town's website .

To increase the Town's sunshine list members by 25%.

To continue to cross-train within the department.

MAGGIE VALLEY POLICE DEPARTMENT

R.S. Sutton, Chief

61 Summit Drive Maggie Valley, NC 28751

828-926-4950 Fax 828-926-8950

The Maggie Valley Police Department was implemented in 1974. During this period the Police Department has had (3) Chiefs of Police. We became twenty-four hour coverage Police Depa1iment in the early 90's. Before that time the Officers went hone around 12:30 AM and were on call till the next morning. With the assistance of a Traffic Officer Grant we eventually went to 24 hours. Currently today we have one road Officer assigned to each 12 hours shift, two Officers that work opposite of each other on the evening shifts, a Sgt. That supervises them, one Detective Position, Captain Position, Administrative Assistant and the Chief.

Every Officer is required to complete 24 hours In-Service per year, Firearms Qualification, Intoxylizer Certification, Field Sobriety Ce1iification, Radar Ce1iification, DCI Certification at a minimum. To further their training each Officer is required to complete 2 Criminal Justice Academy Classes per year. The Department currently has 2 Ce1iified Law Enforcement Instructors, 2 Certified Traffic Accident Reconstruction Experts, I Certified Criminal Investigator, 1 Certified Arson Investigator, 3 Officers that have received their Advanced Law Enforcement Certificates and 2 that have received their Intermediate Certificate. One Ce1iified K-9 Officer and one Certified DARE Officer.

The new Police Depaiiment was moved into in 2007. The new building is equipped with two Interviews rooms that meet all requirements for Interviews and Interrogations. Anyone is welcomed at any time to come visit and see our facility. Office hours are 8:00-5:00, Monday- Friday. We are dispatched by Haywood County Sheriff's Office.

• (Part-time) We currently have 4 Officers that work on a regular basis; these Officers fill in when a full-time Officer is out, special events, training, etc ...

• (ABC Officer) Officer D. Stephens works pati-time as our ABC Officer; Officer Stephens is retired from N.C. Alcohol Law Enforcement. This line item is funded by the ABC Board.

11 (DARE Program) The Police Department does the DARE Program for Jonathan Valley School. Officer Mackey is the Instructor for this program. This is our second year of doing DARE at the school. This has been a great addition to our Police Depaiiment and Community.

• (K-9 Officer) Officer Blaylock is our K-9 Officer, we are currently on our third dog and his name is Cairo. Officer Blaylock and the K-9 are certified through United States Police K-9 Association. Officer Blaylock has done a wonderful and professional job with our K-9 program.

$ Points of Discussion

Vehicle Rotation Narcan Program AED Program Ammunition Issues Taser Issues In-Car Camera Systems KARE Relationship of Law Enforcement Agencies Dispatch Etc ....

2013 Stats:

Investigations 259 Total Offenses Arrests 148 Total Offenses Accidents 78 Citations 246 Total Off ens es Warnings 174 Total Offenses Response Repo1is 595

292 297

337 201

JP>ulblic Worlks Department

The majority of all Town operations are carried out with the assistance of the Public Works Department. This depattment has two (3) full-time, one ( 1) half-time, and one (I) summer patt-time staff members. I will briefly attempt to touch on some of the duties of the Public Works Department. Building and Grounds:

This includes all operation and maintenance of the Town buildings and properties. Daily cleaning, repairs, mowing, weed-eating, spraying, renovations, ordering and distributing supplies, setting-up for meetings, playground, pavilion, fountain monitoring and records location. Building and grounds covers a vast area.

Street Maintenance: Any work on HWY 19, Powell Bill (Town) streets and some non-Town streets is covered under this heading. Road paving, patching, sweeping, street signs, shoulder repairs, shoulder mowing, ditch cleaning and repairing, trash and debris removal, maintaining crosswalks and islands on HWY 19, weeding, mulching and spraying.

Sidewalks: We maintain 14 miles of sidewalks. This includes repairs, building new sidewalks, spraying for weeds, mowing grass strips, visual inspections for hazards, monitoring work areas for damage, handrail painting and repairs and trimming-back over hanging trees and brush. The Town's sidewalk system is a valuable asset and takes continual monitoring.

Festival Grounds: The Festival Grounds is important to the Town and community. Public Works strives to keep the grounds and facilities looking nice and operating properly. We mow and weed­eat weekly, clean restrooms and the concession stand, oversee operation and maintenance for water, sewer and electric services, site remediation after events, trash pick-up, provide manpower for events and work with all promoters as needed.

Vehide Maintenance: Public Works provides operations and maintenance for the Town's vehicle and equipment fleet. Police vehicles, Public Works vehicles, Sewer vehicles, bucket truck, mowers, weed eaters, saws, jet machine, safety equipment and other vehicles. Today, all maintenance of these vehicles and equipment (other than major maintenance) is done internally by the Public Works staff.

§oiid Waste: Even though solid waste is contracted, Public Works plays a big role in this service. We deliver cans, pick-up cans, repair cans, pick-up missed trash, resolve complaints and monitor our Solid Waste Contractor.

This is by no means all that Public Works does but this is an attempt to give some detail about this department.

Sewer Department Opera tio ns

There are three (3) distinct sections of waste water collection and treatment. All three sections are required to be permitted by the State of North Carolina and the United States EPA. Each section is required to do daily and monthly monitoring and te ting as vvell as monthly and yearly reports and inspections as required by the State of North Carolina.

The first and most important permit is the NPDE§ (National Pollution Di§charge Elimination §y§tem) permit. This is the Tovm of Maggie Valley' s primary permit for operation of our Waste Water Treatment Plant (WWTP). The operation of the W\VTP requires daily sampling and testing for TSS (Total Suspended Solids), BOD (Biological Oxygen Demand), Fecal Co liform, Ammonia, Nitrates and Nitrites, Phosphorus, Total Nitrogen, Chronic Toxicity, Flow, P.H., Temperature, Chlorine, Total Residual Chlorine, Disso lved Oxygen and Settable Solids. The majority of this testing is permit required and other testing is for daily adjustments in operations that include : setting wasting rates; increas ing or decreasing oxygen leve ls in the aeration basin; increasing or dec reasing of P.H.; amount of t1ow thro ugh each aeration basin; feed rates for Chlorine and Sulfur Dioxide. Along with daily testi ng, monitoring and daily adjustment, is the maintenance and cleaning required to conform to our NPD ES permit.

Another permit at the WWTP is the Re5idUial Ha!!'HHan.g W.Q. (water quality) permit This permit covers the operation, testing requirements and general handling of our WWTP sludge and non-biological so lids. The Town of ~faggie Valley uses the Lime Stabilization Process for sludge and landapplies this product on agricultural ground. We produced 294 tons of stabilized sludge in 2013, and 48 tons of non-biological so lids, vvh ich are dewatered in the bar­screen and then landfilled. Again, this W.Q. permit includes requ ired daily, monthly and yearly sampling, monitoring and testing.

The third permit vvithin the Enterprise Fund is our CoU:ectiom §y5tem permit. This permit covers the operation and maintenance of the Maggie Valley Wastewater Collection System. Today, the Town of Maggie Valley Collection System includes 45 miles of 12 inch, 8 inch and 6 inch sewer pipe, l l 50 manholes and l pump station. The operation and maintenance of a co llection system is labor intensive and time consuming. The State of North Carolina requires that we clean and inspect l 0% of our collection system yearly, which amounts to 4.5 miles or 23,670 linear feet. Permit requirements include vvalking and visually inspecting the entire 45 miles of Collection System at least one time a year, keeping all sevver line right-of-vvays open and accessible. \Ve have to movv and remove brush and debris from all cross county sewer line right-of-ways at least two times per year. We must visit each pump station weekly and perfonn maintenance on the pumps, alarms and wet-well. We mu3t keep detailed logs of all operation and maintenance and all customer complaint calls .

Another time consuming part of the Collection System is sewer inspection. We monitor, inspect and test all new sev,;e r installat ions. This assures that all new sewer lines being installed today are installed co tTectly to Town and State requi rements and should be trouble free for years.

§ewer Department Admnni§tration

The primary responsibility for the Sevver Department is the collection and treatment of wastewater from the 1,700 customers on the Town's sewerage colkction system. The Enterprise Fund has two (2) full time employees and one ( 1) half-time employee, and it also relies on other Town staff from Public Works and from the Administrative Staff at Town Hall for support.

Each of the three permits we have for the plant is required to have an ORC (Operator in Responsible Charge) certified at a minimum of our permit classification and a back-up ORC with a minimum of one (I) classification below· our permit classifications.

Sewer Fund! - Debt Service

The Debt Service fund is the department where all of the Town 's debt from lease purchase arrangements and bonded debt is budgeted. When a piece of equipment is purchased the first payment is budgeted in the department that purchases the piece of equipment. After the piece of equipment is purchased the funds to make lease purchase payments are budgeted in this department.

The only debt that the Town is carrying right novv in the Se,,ver Fund is the debt for the Wastewater Treatment Plant Renovation and Expansion. FY2013-14 \Nill be the sixth year a payment will have to be made on the project. The payment for 2013-14 is expected to be $214,294. Each successive future payments will fall by about $4,000 per year for each of the remaining 14 years of payments.

Town of Maggie Valley System Performance Annual Report

2012

I . General Information Facility Name - Town of Maggie Valley Sewage System 3987 Soco Road Maggie Valley, NC 28751

Town of Maggie Valley Wastewater Treatment Plant (WWTP) 5320 Jonathan Creek Road Waynesville, NC 28785

Contact Information Town Manager Tim Barth

Public Works Director Michael Mehaffey (ORC) WWTP & CS

Public Works Mike Corbin Backup (ORC) WWTP & CS

Permit Numbers: () NPDES Permit # NC0056561

(828) 926-0866 ext. 103

(828) 926-0866 ext. 102

(828) 926-0866 ext. 102

a Market ing & Distribution Permit #WQ0010615 (Class A Residuals) (j General Storm Water Permit #NCG110104 Q Collection System Permit #WQCS00122 () EPA Lab Code #NC01414 " Nor th Carolina Lab Code #5171

II. Description of FaciHties

A. Collection System The Town of Maggie Valley's service area covers approximately 15 square miles. The Town provides service to ar eas along Jonathan Valley from Fie Top Road to Interstate 40. There are over 45 miles of public sanitary gravity sewer line, one public pump station wi t hin the col lection system and approximately 1170 manholes system wide. There is another 4 miles of pr ivate sewer system that drains to t he Town's publi c collection system. The Town's collection system is considered young as the majority of t he lines were completed in 1986. Pipe si zes throughout the collect ion system range from 4 inches to 18 inches with the majority (38 miles) being larger pipes 8 inches to 18 inches in size. Pipe materials used within t he system include both polyvinyl chloride (PVC) and ductile iron pipe (DI P) with the majorit y being PVC. The Town's 1,850 sewer customers refl ect a service population of an estimated 4,122 people.

B. Wastewater Treatment Plant CWWTP) The present wastewater treatment plant (WWTP) is a 1.0 million gallon per day (MGD) extended

aeration secondary treatment plant serving Maggie Valley and the Jonathan Valley area. Overall the Town

services approximately 1,850 separate sewer customers with a combined customer population of

approximately 4,255. In 2012 the facility treated an average daily flow of 260,000 gallons per day. The

plant consists of a step bar-screen with shaftless screw conveyor for prel iminary treatment. 2 - first

stage and 2 - second stage aeration basins along with a rectangular clarifier for secondary treatment.

Disinfection is done by injecting chlorine into the effluent and dechlorination is achieved with sulphur

dioxide gas injection. Residuals are held in two 60,000 gallon aerobic digesters until dewatering is

completed by a one meter belt filter press. Dewatered sludge is then stabilized by using the N-VIRO

Alkaline Stabilization Process. The WWTP produces approximately 300 tons per year of Class A stabi li zed

sludge for distribution and use by the public.

III . Performance Measures A . Collection System ., The Town of Maggie Valley has an aggressive preventive maintenance program of high pressure line

cleaning and video inspection. This year over 26,000 lineal feet of pipeline was cleaned and

inspected in this way. This represents approximately 11 % of the 45 miles of se.wer system.

a Public Works completed and submitted to NCDENR-DWQ, during t he yearly system inspection, two

six month High Priority Inspection Reports and a System Inspection and Maintenance Report as

required. The High Priority Line report documents inspection of a~r ial lines, siphons and lines in

proximity to creeks and streams. The System Inspection Report documents oversight and walking

of the entire sewer system and maintenance and repair logs.

a The collection system recorded 3 sanitary sewer overflows (SSO's) in 2012. All SSO's were

remediated and no severe environmental impact occurred.

B. Wastewater Treatment Plant (WWTP) " Performance measures were successfully achieved during the 2012 annual reporting period. The

WWTP continues to provide effective/efficient treatment servi ces to the community averaging

BOD and TSS removal efficiencies well above the NCDENR and EPA requirements. Flow to the

WWTP continues to remain well below hydraulic capacity for the plant, with an average flow of

260,000 gallons per day in 2012. The combination of customer wa.ter conservation and aggressive

inflow/infiltration program were the main contributors to the reduced flows. The WWTP remained

in compliance for all permitted parameters and received a favorabfe review by NC-DENR Regional

Office staff with respect to the annual facility inspections.

a The WWTP met all required testing parameters and had no Noti ce of Violations (NOV's) last year.

IV. C~rt~f~cat~on I certify under penalty of law that this report is complete and accurate to the best of my

knowledge. I further certify that this report has been made avai lable to the users and customers

of the Town of Maggie Valley sewer system and that those users have been notified of its

avai la~ty:! ~ 3- l/- ;1013

Michael Mehaffey, ORC !/ Date

Public Works Director

Town of Maggie Valley Sewage Syst em

2

Town of Maggie Valley Monthly/Yearly WWTIP flow Averages

I I

I I ·1 - r -·- 1, -·-- 1· ·r· -- -1 -- · T · ·1 · -- 1·· I i I I

Month 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

January 0.307 0.390 0.293 0.288 0.262 0.363 0.335 0.344 0.410 0.405 0.217 0.348 0.555

February 0.324 0.306 0.462 0.356 0.295 0.325 0.280 0.382 0.262 0.370 0.215 0.235 0.393

March 0.322 0.333 0.344 0.271 0.336 0.241 0.308 0.379 0.284 0.214 0.352 0.240 0.300

April 0.322 0.327 0.372 0.294 0.300 0.278 0.259 0.280 0.338 0.236 0.295 0.256 0.331

May 0.325 0.372 0.536 0.317 0.331 0.294 0.266 0.267 0.333 0.247 0.229 0.265 0.316

June 0.410 0.397 0.383 0.346 0.392 0.334 0.230 0.293 0.263 0.259 0.269 0.252 0.290

July 0.410 0.474 0.438 0.436 0.468 0.359 0.369 0.319 0.217 0.285 0.297 0.329 0.444

August 0.422 0.402 0.367 0.364 0.353 0.393 0.324 0.321 0.249 0.253 0.236 0.267 0.279

September 0.368 0.407 0.368 0.642 0.315 0.417 0.289 0.252 0.280 0.230 0.245 0.254 0.271

October 0.365 0.397 0.356 0.399 0.318 0.359 0.289 0.268 0.331 0.237 0.222 0.322 0.260

November 0.244 0.349 0.342 0.380 0.244 0.288 0.230 0.202 0.335 0.189 0.213 0.161 0.213

December 0.269 0.421 0.343 0.376 0.324 0.287 0.263 0.319 0.559 0.251 0.352 0.231 0.426

Average 0.346 0.350 0.384 0.372 0.328 0.328 0.295 0.302 0.310 0.260 0.260 0.260 0 .339

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I I I I i Updated 1/2014 I

2007-2008 2008-2009 2009-2010 201 0-2011 20 11 -2012 20 12-2013 MVSD MVSD MVSD MVSD MVSD MVSD

Month Collected Collected Collected Collected Collected Collected July 61,479.28 58,439.03 60,290.82 51. 124.62 53, 139.60 50 ,061 .32

August 58,270.84 56,265.35 53,687.45 53,003.65 53,507.00 57,535.40 September 59,147.19 57,774.56 53,649.01 58, 11 7.02 56,422 .26 45,884.47

October 65,802.76 58,480.35 55,644.68 55,030.50 49,578.20 61, 554.12 November 51,740.10 45,257 .67 47,657.63 53, 11 1.43 54 ,139.77 47,660.29 December 45,570.84 53,241 .14 49,303.46 48, 643.01 50,333.03 47, 163.83 January 52,261 .63 47,881 .69 44, 166.51 48, 753.11 43,009.83 4 7,811 .08 February 48,451.85 41,093.49 50,371 .76 43, 211.60 47 ,650.40 44,498.92

March 46,650.22 53,353.38 55, 153.56 48,917.29 33,938.30 42 ,591 .18 April 46,928.20 46,769.34 44,666.27 44,447.30 39,760.08 45,710.11 May 45, 129.25 44,687 .29 45,398.91 42,069.16 49,640.84 48, 162.81 June 50,044.99 48,653 .97 52,909.44 50,767.52 45,696.53 48,057.03 Total 631,477.15 611 ,897.26 612 ,899 .50 597 ,196.21 576 ,815.84 586 ,690.56

Percentage collected 95% 91 % 96% 99% 97% 96%

2007-2008 2008-2009 2009-2010 20 10-20 11 2011-2012 2012-2013 MVSD MVSD MVSD MVSD MVSD MVSD

Month Billed Billed Bil led Billed Billed Billed July 65,413.13 63,079.46 63,709.03 52,293.35 47,046.68 60, 127.29

August 61,481 .65 63,885.90 62, 128.67 62,390.51 61 ,590.95 55,849.56 September 68,315.75 66,381.46 56,075.45 53, 422.99 51 ,107.52 58,259.33

October 54,955.59 53,804.41 51,940.64 51,408.53 56,711.84 53,191 .14 November 54, 143.29 61,305.37 57,341 .98 55,445.60 49, 136.56 52,616.17 December 55,009.94 51,993.56 48,645.83 44,982.17 42,549.88 35,620.77

January 51, 189.74 53,519 .82 51 , 164.06 49,366.46 49,294.47 46,769.65 February 49,945.62 53,519.82 47,747.54 46,814.05 43,063.70 46,314 .85

March 49,746 .53 49,583.06 48,072.26 43,330.49 45,325.14 51,644.47 April 44,801.19 46,849.25 40,414.67 42,239.38 46,520.18 49,476.86 May 47,284.91 47 ,773 .11 56,798.92 51,327.68 48,707.79 47,236.07 June 59,699.20 58,386.98 51,434.60 50,760.80 52,666.51 54,918.28 Total 661,986.54 670,082 .20 635,473.65 603,782.01 593,721.22 612,024.44

Annual Bi ll ing Expense 18,396.40 39,832 .80 41,685.00 41,924.40 42 ,373.80 43, 127.70 Avg annual # of Customers 1,524 1,584 1,654 1,664 1,682 1,71 2

Voluntary water conservation August 2008 to January 2009.

Sewer Fund

Schedule of Revenues and Expenditures

Fiscal Year Ending June 30

2007 2008 2009 2010 2011 2012 2013 Reven ues

User Fees 680,437 677,53S 625,200 612,278 591,552 589,324 594,761 Tap Fees 201,936 62,378 104,704 33,549 113,029 42,435 23,970 Interest 53,494 52,852 30,813 18,185 10,136 5,163 3,428 Grants 16,387 33,252 Lech ate 79,770 142,950 99,531 Other 5,716 21,962 4,600 43, 767 3,600 12,199 Tota l Revenues 941,583 814,727 765,317 724,166 831,339 792,071 721,690

Expenditures

Administration 189,601 139,201 154,745 156,973 169,186 162,545 223,012 Operating 203,572 227,491 259,363 2 79,800 239,448 252,355 231,635 Debt Service 54,573 207,972 239 ,433 235,839 214,234 217,715

Capital Outlay 39,986 79,205 25,521 38,414 28,173 26,929

Tota l Expenditures 487,732 445,897 647,601 676 ,206 682,887 657,307 699,291

Tranfers to other funds (125,000) (151,635) (105,500) (144,470) (81,808) (230,155) 20,975

Revenues over/( under) Expenditures 328,851 217,195 12,496 (96,510) 66,644 (95,391) 43,374