City of Prosser, WA Annual Report

Transcription

1 City of Prosser, WA 2015 Annual Report

2 City of Prosser, WA Schedule C/4, C/5, 01 Detail of Revenues and Expenditures 2015 Annual Report

3 City of Prosser Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, 2015 Total for All Funds (Memo Only) 001 General Fund 102 Street Fund 221 LID Guarantee Fund Beginning Cash and Investments Reserved Unreserved 388 & 588 Prior Period Adjustments, Net Operating Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Operating Revenues: Operating Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural and Economic Environment 560 Social Services 570 Culture and Recreation 598 Miscellaneous Expenses Total Operating Expenditures: Net Operating Increase (Decrease): Nonoperating Revenues , 395 & 398 Other Financing Sources Debt Proceeds 397 Transfers-In Total Nonoperating Revenues: Nonoperating Expenditures 580, 596 & 599 Other Financing Uses Debt Service Capital Expenditures 597 Transfers-Out Total Nonoperating Expenditures: Net Increase (Decrease) in Cash and Investments: Ending Cash and Investments Reserved Unreserved Total Ending Cash and Investments 4,415,980 1,209,415 4,997 55,939 5,431,827 1,049, ,235-5,193,613 4,578, , , ,522 1,600-1,415, , ,164-5,653, , , , ,739 88,254 29, ,851,040 5,429, , ,178,887 1,178, ,168,629 2,168, ,562, , , , , ,247 42, , , ,689,513 4,478, ,845-3,161, ,780 (1,823) , , ,258, , ,143-9,973, ,870 58,143-3,620, , ,126, ,793-3,091, , , , ,226, ,185 14,793-1,908, ,464 41, ,596,003 1,265,230 4,768 56,352 6,160,291 1,365, ,991-11,756,293 2,630, ,759 56,352 The accompanying notes are an integral part of this statement.

4 City of Prosser Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, GO Bond - Fire Station GO Bond - Pool 234 Local Improvement Dist REET - First Quarter % Beginning Cash and Investments Reserved Unreserved 388 & 588 Prior Period Adjustments, Net Operating Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Operating Revenues: Operating Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural and Economic Environment 560 Social Services 570 Culture and Recreation 598 Miscellaneous Expenses Total Operating Expenditures: Net Operating Increase (Decrease): Nonoperating Revenues , 395 & 398 Other Financing Sources Debt Proceeds 397 Transfers-In Total Nonoperating Revenues: Nonoperating Expenditures 580, 596 & 599 Other Financing Uses Debt Service Capital Expenditures 597 Transfers-Out Total Nonoperating Expenditures: Net Increase (Decrease) in Cash and Investments: Ending Cash and Investments Reserved Unreserved Total Ending Cash and Investments 4,476 1,000 2,913 13, , , , , ,162 44, , ,162 44, , , , ,941 1, , , ,941 1,689 27,000 (4,089) 1,864 1,473 17, ,863 4,387 30, ,863 4,387 30,957 The accompanying notes are an integral part of this statement.

5 City of Prosser Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, OIE Improvement Project Fund 303 7th Street ADA Sidewalk Ramp 304 OIE Highway Improvements Energy Efficiency Improvement Beginning Cash and Investments Reserved Unreserved 388 & 588 Prior Period Adjustments, Net Operating Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Operating Revenues: Operating Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural and Economic Environment 560 Social Services 570 Culture and Recreation 598 Miscellaneous Expenses Total Operating Expenditures: Net Operating Increase (Decrease): Nonoperating Revenues , 395 & 398 Other Financing Sources Debt Proceeds 397 Transfers-In Total Nonoperating Revenues: Nonoperating Expenditures 580, 596 & 599 Other Financing Uses Debt Service Capital Expenditures 597 Transfers-Out Total Nonoperating Expenditures: Net Increase (Decrease) in Cash and Investments: Ending Cash and Investments Reserved Unreserved Total Ending Cash and Investments 3,025 2,194 1,400-60,692 6,261 29, , ,230 60,803 6,268 29, ,121 60,803 6,268 29, , , , ,192 50,747 7,545 20, ,064 50,747 7,545 20, ,064 10,056 (1,277) 9,593 59,249 13, ,994 59,248 13, ,994 59,248 The accompanying notes are an integral part of this statement.

6 City of Prosser Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, WCR Crosswalk Project 403 Water Fund 407 Sewer Fund 448 Garbage Fund Beginning Cash and Investments Reserved Unreserved 388 & 588 Prior Period Adjustments, Net Operating Revenues 310 Taxes 320 Licenses and Permits 330 Intergovernmental Revenues 340 Charges for Goods and Services 350 Fines and Penalties 360 Miscellaneous Revenues Total Operating Revenues: Operating Expenditures 510 General Government 520 Public Safety 530 Utilities 540 Transportation 550 Natural and Economic Environment 560 Social Services 570 Culture and Recreation 598 Miscellaneous Expenses Total Operating Expenditures: Net Operating Increase (Decrease): Nonoperating Revenues , 395 & 398 Other Financing Sources Debt Proceeds 397 Transfers-In Total Nonoperating Revenues: Nonoperating Expenditures 580, 596 & 599 Other Financing Uses Debt Service Capital Expenditures 597 Transfers-Out Total Nonoperating Expenditures: Net Increase (Decrease) in Cash and Investments: Ending Cash and Investments Reserved Unreserved Total Ending Cash and Investments - 804,760 2,312, ,389,262 1,880, , , , ,273,699 2,208, ,781-34,451 8,138 24,371 5,006 17,764 26,213 3,619 5,006 2,427,186 2,969, ,771-1,828,539 1,812, ,989-1,828,539 1,812, ,989 5, ,647 1,157,711 21, ,118 4, ,619,694 1,518, ,813,812 1,522, ,496, ,737,418 86, ,069,259 1,328, ,303,375 1,415,258-5, ,083 1,264,851 21,782 5, ,143 3,286, ,447,963 2,170, ,196 5,006 2,303,106 5,457, ,196 The accompanying notes are an integral part of this statement.

7 City of Prosser Fiduciary Fund Resources and Uses Arising from Cash Transactions For the Year Ended December 31, Beginning Cash and Investments 388 & 588 Prior Period Adjustments, Net Revenues Other Increases and Financing Sources Expenditures Other Decreases and Financing Uses Net Increase (Decrease) in Cash and Investments: 508 Ending Cash and Investments Total for All Funds (Memo Only) 603 Consumer Utility Deposit Fund 606 Library Memorial Fund 12, , ,150 12,150-12,106-12,106 10,959 10,950 9 (10,906) 1,200 (12,106) 2,050 2,050 - The accompanying notes are an integral part of this statement.

8 MCAG Fund Fund Name BARS Acct Description Amount General Fund Reserved Beginning Balance 1,209, General Fund Unreserved Beginning Balance 1,049, General Fund Property Taxes 1,073, General Fund Loc Retail Sales & Use Taxes 1,263, General Fund Public Safety Sales Tax 141, General Fund Hotel/Motel Transient Tax 49, General Fund Hotel/Motel Special Tax 49, General Fund Brokered Natural Gas Use Tax 141, General Fund Sales Tax - Criminal Justice 113, General Fund Utility Tax - Electric 449, General Fund Utility Tax - Water 406, General Fund Utility Tax - Gas 60, General Fund Utility Tax - Sewer 504, General Fund Utility Tax-Garbage/Solid Wast 43, General Fund Utility Tax - Cable 38, General Fund Utility Tax - Telephone 66, General Fund Utility Tax - Cell Phone 69, General Fund PUD Privilege Tax (County) 51, General Fund Leasehold Excise Tax 12, General Fund REET - 2nd Quarter % 42, General Fund Franchise Fees 35, General Fund General Business Registrations 44, General Fund Rental License 2, General Fund Yard Sale Permits General Fund Building Structure & Equipment 123, General Fund Sign Permits 1, General Fund Fence Permits 1, General Fund Plumbing Permits 4, General Fund Mechanical Permits 3, General Fund Grading Permit General Fund Animal Licenses 4, General Fund Other Non-Bus Lic & Permits 2, General Fund Federal Direct Grant From The Department Of Agriculture. 43, General Fund WA State Sheriff's & Police Ch General Fund Traffic Safety Commission 1, General Fund Growth Management 1, General Fund PUD Privilege Tax (state) 23, General Fund Mot Veh Excise Tax - Pop 1, General Fund Criminal Just - Special Prog 5, General Fund Marijuana Enforcement 18, General Fund DUI/Other Crim Just Assistance General Fund Liquor Excise Tax 15, General Fund Liquor Board Profits (20.23%) 10, General Fund Liquor Board Profits 40, General Fund District Court Administrative 9, General Fund Word Processing & Dup Service General Fund Law Enforcement Services General Fund Law Enforcement Services General Fund Fingerprinting Fees General Fund Public Safety - Other General Fund False Alarm Fee 1, General Fund Emergency Service - Dist Crt 2, General Fund Housing & Monitoring of Prison 4, General Fund Booking Fees General Fund Protective Inspection -Rental General Fund Animal Control & Shelter Fees 1, General Fund Tourism Promotion Services 22, General Fund Zoning And Subdivision Fees 1, General Fund Plan Checking Fees 71, General Fund SEPA Review Fees 3, General Fund Variance/Conditional Use Fees 1, General Fund Site Review Fees 1, General Fund Other Planning & Development General Fund Activity Fees 115, General Fund Program Fees 14, General Fund Proof of Motor Vehicle Insuran 1, General Fund Disabled Parking Penalties 61, General Fund Non-Traffic Infraction Penalti 1, General Fund Parking Fines 2, General Fund Driving While Intoxicated Pen 7, General Fund Other CrimTraffic Misdemeanor 23, General Fund Investigative Fund Assessments 50.90

9 205 1 General Fund Other Crim Non-Traffic Fines 6, General Fund Jury Demand Cost General Fund Public Defense Cost 12, General Fund Dist/Mun Court Cost Recoup General Fund Investment Interest 7, General Fund Investment Interest General Fund Investment Interest 1, General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest General Fund Investment Interest 6, General Fund Investment Interest General Fund Investment Interest General Fund Other Interest General Fund Local Sales Tax Interest General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund Gains (Losses) On Investments General Fund D/M interest income - dist crt 5, General Fund Interest on Contracts & Notes General Fund Space & Facilities Rental (Sho 2, General Fund Space & Facilities Lease (Long 26, General Fund Space And Facilities Leases (Long-term) General Fund Contributions & Donations 3, General Fund Contributions And Donations General Fund Confiscated Property General Fund Judgments And Settlements 28, General Fund Cashier Overages or Shortages (19.34) General Fund Other Miscellaneous Revenue General Fund Concealed Pistol Lic - State 1, General Fund PSEA and CVC distributions 119, General Fund State Building Fees General Fund Planning & Development Deposit 8, General Fund Leasehold Excise Tax General Fund Interfund Loan repymt interest General Fund Operating Transfers - In General Fund Salaries & Wages 83, General Fund Personnel Benefits 27, General Fund Office & Operating Supplies General Fund Fuel Consumed General Fund Professional Services 12, General Fund Communications General Fund Travel & Training 3, General Fund Miscellaneous 2, General Fund Intergov General Fund Professional Services 36, General Fund Intergov 100, General Fund Salaries & Wages 272, General Fund Overtime General Fund Personnel Benefits 136, General Fund Office & Operating Supplies 7, General Fund Small Tools & Minor Equipment 4, General Fund Professional Services General Fund Communications General Fund Travel & Training 3, General Fund Operating Rentals & Leases 5,461.33

10 205 1 General Fund Repairs & Maintenance 4, General Fund Miscellaneous 5, General Fund Intergov 14, General Fund Salaries & Wages 63, General Fund Personnel Benefits 26, General Fund Office & Operating Supplies General Fund Professional Services 9, General Fund Travel & Training General Fund External Taxes General Fund Miscellaneous 3, General Fund Intergov 5, General Fund Professional Services 24, General Fund Personnel Benefits 45, General Fund Professional Services 31, General Fund Salaries & Wages 24, General Fund Personnel Benefits 21, General Fund Office & Operating Supplies 5, General Fund Professional Services General Fund Communications 20, General Fund External Taxes 5, General Fund Operating Rentals & Leases 8, General Fund Insurance 60, General Fund Public Utility Services 20, General Fund Repairs & Maintenance 6, General Fund Miscellaneous General Fund Salaries & Wages 10, General Fund Personnel Benefits 1, General Fund Office & Operating Supplies 5, General Fund Small Tools & Minor Equipment 29, General Fund Professional Services 11, General Fund Communications 6, General Fund Repairs & Maintenance 7, General Fund Salaries & Wages 821, General Fund Overtime 48, General Fund Personnel Benefits 330, General Fund Uniforms 6, General Fund Law Enforcement -Uniform 4, General Fund Office & Operating Supplies 11, General Fund Office & Operating Supplies General Fund Law Enforcement - Office & Operating Supplies General Fund Fuel Consumed 27, General Fund Small Tools & Minor Equipment 7, General Fund Professional Services 15, General Fund Professional Services General Fund Law Enforcement - Miscellaneous General Fund Communications 10, General Fund Travel & Training 2, General Fund External Taxes General Fund Public Utility Service General Fund Repairs & Maintenance 20, General Fund Repairs & Maintenance General Fund Law Enforcement - Repairs & Maintenance 4, General Fund Miscellaneous 4, General Fund Miscellaneous 39, General Fund Law Enforcement - Miscellaneous General Fund Intergov 35, General Fund Law Enforcement - Salaries & Wages 64, General Fund Overtime General Fund Law Enforcement - Personnel Benefits 30, General Fund Property Tax-Fire General Fund Intergov 334, General Fund Intergov 94, General Fund Intergov 79, General Fund Salaries & Wages 104, General Fund Personnel Benefits 52, General Fund Office & Operating Supplies 1, General Fund Fuel Consumed General Fund Professional Services 11, General Fund Travel & Training General Fund Repairs & Maintenance General Fund Miscellaneous General Fund Intergov General Fund Salaries & Wages 54,385.08

11 205 1 General Fund Personnel Benefits 24, General Fund Office & Operating Supplies General Fund Professional Services 25, General Fund Professionl Services-SMP 1, General Fund Travel & Training General Fund Miscellaneous General Fund Intergov General Fund Professional Services 58, General Fund Chermical Dependency - Professional Services 20, General Fund Intergov 1, General Fund Office & Operating Supplies General Fund External Taxes General Fund Insurance 3, General Fund Public Utility Services 13, General Fund Repairs & Maintenance 3, General Fund Office & Operating Supplies 4, General Fund Professional Services 75, General Fund External Taxes General Fund Operating Rentals & Leases General Fund Repairs & Maintenance General Fund Intergov General Fund Intergov 183, General Fund Office & Operating Supplies 3, General Fund Professional Services General Fund External Taxes General Fund Insurance 10, General Fund Public Utility Services 14, General Fund Repairs & Maintenance 2, General Fund Professional Services - Chamb 110, General Fund Professional Services 22, General Fund Professional Services - Legal General Fund Salaries & Wages 109, General Fund Overtime General Fund Personnel Benefits 19, General Fund Uniforms General Fund Office & Operating Supplies 25, General Fund Small Tools & Minor Equipment 2, General Fund Professional Services 6, General Fund Communications 3, General Fund External Taxes 11, General Fund Operating Rentals & Leases General Fund Insurance 12, General Fund Public Utility Services 44, General Fund Repairs & Maintenance 24, General Fund Miscellaneous General Fund Intergov General Fund Salaries & Wages 87, General Fund Overtime 2, General Fund Personnel Benefits 35, General Fund Office & Operating Supplies 13, General Fund Fuel Consumed 4, General Fund Professional Services 1, General Fund Travel & Training General Fund External Taxes General Fund Insurance 15, General Fund Public Utility Services 68, General Fund Repairs & Maintenance 2, General Fund Miscellaneous 2, General Fund Concealed Pistol Lic Disburse 1, General Fund PSEA and CVC Disbursement 115, General Fund State Building Fee Disbursmts General Fund Animal Traps Deposit Disburse General Fund Planning Deposit Disbursement 5, General Fund Interfund Loan Interest General Fund Capital Expenditures/Expenses - Professional Services 5, General Fund Land Acquistion 201, General Fund Capital Outlay 1, General Fund Improvements - Library 14, General Fund Operating Transfers - Out 102, General Fund Operating Transfers - Out 28, General Fund Operating Transfers - Out 29, General Fund Operating Transfers - Out 200, General Fund Reserved Ending Balance 1,265,229.89

12 205 1 General Fund Unreserved Ending Balance 1,365, Street Fund Reserved Beginning Balance 4, Street Fund Unreserved Beginning Balance 717, Street Fund Property Taxes 417, Street Fund Encroachment Permits 1, Street Fund Motor Veh Fuel Tax - City St 122, Street Fund Interlocal Grants 74, Street Fund Investment Interest 1, Street Fund Investment Interest Street Fund Investment Interest 3, Street Fund Gains (Losses) On Investments Street Fund Gains (Losses) On Investments Street Fund Gains (Losses) On Investments Street Fund Other Miscellaneous Revenue 24, Street Fund Operating Transfers - In 28, Street Fund Operating Transfers - In 29, Street Fund Office & Operating Supplies 15, Street Fund Office & Operating Supplies Street Fund Other Services & Charges 33, Street Fund Professional Service Street Fund Operating Rentals & Leases 3, Street Fund Intergov 71, Street Fund Office & Operating Supplies Street Fund Professional Services Street Fund Public Utility Services 61, Street Fund Repairs & Maintenance 3, Street Fund Office & Operating Supplies 15, Street Fund Repairs & Maintenance 11, Street Fund Intergov 1, Street Fund Office & Operating Supplies 4, Street Fund Office & Operating Supplies 6, Street Fund Office & Operating Supplies 3, Street Fund Professional Services 73, Street Fund Travel & Training Street Fund Repairs & Maintenance Street Fund Total Other Services & Charge Street Fund Salaries & Wages 143, Street Fund Overtime 4, Street Fund Personnel Benefits 64, Street Fund Office & Operating Supplies 8, Street Fund Fuel Consumed 4, Street Fund Small Tools & Minor Equipment 2, Street Fund Professional Services 24, Street Fund Communications 4, Street Fund Travel & Training Street Fund External Taxes Street Fund Operating Rentals & Leases Street Fund Insurance 6, Street Fund Public Utility Services 28, Street Fund Repairs & Maintenance 2, Street Fund Miscellaneous 2, Street Fund Salaries & Wages 18, Street Fund Total Personnel Benefits 8, Street Fund Office & Operating Supplies Street Fund Professional Services Street Fund Professional Service Street Fund Communications 1, Street Fund Communications Street Fund Travel & Training Street Fund Rental & Lease Street Fund Insurance 6, Street Fund Insurance 2, Street Fund Repairs & Maintenance 2, Street Fund Repairs & Maintenance Street Fund Intergov Street Fund Road & Street Administration & Overhead - Intergovernmental P Street Fund Intergovernmental Loans 5, Street Fund Interest on Long-Term External 8, Street Fund Reserved Ending Balance 4, Street Fund Unreserved Ending Balance 758, LID Guarantee Fund Reserved Beginning Balance 55, LID Guarantee Fund Investment Interest LID Guarantee Fund Gains (Losses) On Investments 34.08

13 LID Guarantee Fund Reserved Ending Balance 56, GO Bond - Fire Station Reserved Beginning Balance 4, GO Bond - Fire Station Property Taxes 153, GO Bond - Fire Station Investment Interest GO Bond - Fire Station Gains (Losses) On Investments GO Bond - Fire Station GO Bonds 151, GO Bond - Fire Station Interest On Long-Term External 6, GO Bond - Fire Station Reserved Ending Balance GO Bond - Pool Reserved Beginning Balance GO Bond - Pool Investment Interest GO Bond - Pool Gains (Losses) On Investments GO Bond - Pool Operating Transfers - In 102, GO Bond - Pool Operating Transfers - In 27, GO Bond - Pool Limited Tax GO Bonds 50, GO Bond - Pool Interest on Long-Term External 77, GO Bond - Pool Bond Admin Fees GO Bond - Pool Reserved Ending Balance 2, Local Improvement Dist Reserved Beginning Balance 2, Local Improvement Dist Investment Interest Local Improvement Dist Gains (Losses) On Investments Local Improvement Dist Assesment Interest Local Improvement Dist Assesment Penalty Local Improvement Dist Assesment Principal 2, Local Improvement Dist Special Assesment Bonds 1, Local Improvement Dist Interest on Long-Term External Local Improvement Dist Reserved Ending Balance 4, REET - First Quarter % Reserved Beginning Balance 13, REET - First Quarter % REET 1 44, REET - First Quarter % Investment Interest REET - First Quarter % Gains (Losses) On Investments REET - First Quarter % Operating Transfers - Out 27, REET - First Quarter % Reserved Ending Balance 30, OIE Improvement Project Fund Reserved Beginning Balance 3, OIE Improvement Project Fund WSDOT LA , OIE Improvement Project Fund Investment Interest OIE Improvement Project Fund Gains (Losses) On Investments OIE Improvement Project Fund Roads/Streets Const. & Other Infrastructure - Professional Servic 7, OIE Improvement Project Fund Engineering 42, OIE Improvement Project Fund Reserved Ending Balance 13, th Street ADA Sidewalk Ramp Improv Reserved Beginning Balance 2, th Street ADA Sidewalk Ramp Improv Federal Direct Grant From The Department Of Transportation. 6, th Street ADA Sidewalk Ramp Improv Investment Interest th Street ADA Sidewalk Ramp Improv Gains (Losses) On Investments th Street ADA Sidewalk Ramp Improv Roads/Streets Const. & Other Infrastructure - Professional Servic 7, th Street ADA Sidewalk Ramp Improv Reserved Ending Balance OIE Highway Improvements - Phase 2 F Reserved Beginning Balance 1, OIE Highway Improvements - Phase 2 F WSDOT - OIE Phase 2 29, OIE Highway Improvements - Phase 2 F Investment Interest OIE Highway Improvements - Phase 2 F Gains (Losses) On Investments OIE Highway Improvements - Phase 2 F Roads/Streets Const. & Other Infrastructure - Professional Servic 20, OIE Highway Improvements - Phase 2 F Reserved Ending Balance 10, Energy Efficiency Improvement Project State Direct/Indirect Grant From Department Of Commerce 128, Energy Efficiency Improvement Project Investment Interest 1, Energy Efficiency Improvement Project Gains (Losses) On Investments Energy Efficiency Improvement Project WA Treasurer Loan 120, Energy Efficiency Improvement Project Operating Transfers - In 200, Energy Efficiency Improvement Project Roads/Streets Const. & Other Infrastructure - Professional Servic 113, Energy Efficiency Improvement Project Roads/Streets Const. & Other Infrastructure - Other Improvemen 277, Energy Efficiency Improvement Project Reserved Ending Balance 59, WCR Crosswalk Project Investment Interest WCR Crosswalk Project Contributions & Donations 5, WCR Crosswalk Project Reserved Ending Balance 5, Water Fund Reserved Beginning Balance 804, Water Fund Unreserved Beginning Balance 1,389, Water Fund State Direct/Indirect Grant From Department Of Commerce 101, Water Fund Water Inspections Water Fund Water Revenues 1,909, Water Fund Connection Fees 41, Water Fund Irrigation Fees & Charges 322, Water Fund Miscellaneous Penalties Water Fund Late Fee 33, Water Fund Investment Interest 5, Water Fund Investment Interest

14 Water Fund Investment Interest 1, Water Fund Investment Interest Water Fund Investment Interest Water Fund Investment Interest 4, Water Fund Investment Interest 2, Water Fund Investment Interest 1, Water Fund Investment Interest Water Fund Investment Interest Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Gains (Losses) On Investments Water Fund Sale Of Scrap & Junk Water Fund Other Miscellaneous Revenue Water Fund North Prosser - City Reimburse 186, Water Fund Planning & Development Deposits 7, Water Fund Revenue Bond 29, Water Fund Revenue Bond 2,219, Water Fund Revenue Bond 1,106, Water Fund Revenue Bond 3, Water Fund State Treasurer Loan ESCO 94, Water Fund DWSRF-Zone , Water Fund USDA North Prosser 3,507, Water Fund Salaries & Wages 350, Water Fund Overtime 12, Water Fund Personnel Benefits 168, Water Fund Office & Operating Supplies 76, Water Fund Fuel Consumed 4, Water Fund Small Tools & Minor Equipment 27, Water Fund Professional Services 55, Water Fund Communications 5, Water Fund Travel & Training 2, Water Fund External Taxes 483, Water Fund Operating Rentals & Leases 2, Water Fund Insurance 63, Water Fund Public Utility Services 186, Water Fund Repairs & Maintenance 51, Water Fund Miscellaneous 21, Water Fund Intergov 13, Water Fund Salaries & Wages 75, Water Fund Overtime 1, Water Fund Personnel Benefits 34, Water Fund Office & Operating Supplies 5, Water Fund Fuel Consumed 4, Water Fund Professional Services 9, Water Fund Communications 1, Water Fund Travel & Training Water Fund External Taxes Water Fund Operating Rentals & Leases Water Fund Insurance Water Fund Public Utility Services 166, Water Fund Repairs & Maintenance 1, Water Fund Miscellaneous 3, Water Fund North Prosser - City Reimb 3,496, Water Fund Revenue Bonds 2,257, Water Fund Revenue Bonds 1,101, Water Fund Intergovernmental Loans 157, Water Fund Interest On Long-Term External 60, Water Fund Interest On Long-Term External 115, Water Fund Interest On Long-Term External 44, Water Fund Capital Professional Services - Water Plan 57, Water Fund Capital Professional Services -ESCO 89, Water Fund Professional Services 108, Water Fund Capital Other Improvements-North Prosser 28, Water Fund Capital Expenditures/Expenses - ESCO 217, Water Fund Improvements Other than Build 543, Water Fund Machinery & Equipment 24, Water Fund Reserved Ending Balance 855,143.36

15 Water Fund Unreserved Ending Balance 1,447, Sewer Fund Reserved Beginning Balance 2,312, Sewer Fund Unreserved Beginning Balance 1,880, Sewer Fund PWTF PC , Sewer Fund Sewer Inspections Sewer Fund Sewer Revenues 2,192, Sewer Fund Connection Fees 15, Sewer Fund Late Fee 8, Sewer Fund Investment Interest 10, Sewer Fund Investment Interest 4, Sewer Fund Investment Interest 7, Sewer Fund Gains (Losses) On Investments Sewer Fund Gains (Losses) On Investments Sewer Fund Gains (Losses) On Investments Sewer Fund Space & Facilities Lease (Long Sewer Fund Other Miscellaneous Revenue 1, Sewer Fund Planning & Development Deposits 4, Sewer Fund Revenue Bond 13, Sewer Fund Revenue Bond 1,504, Sewer Fund Salaries & Wages 338, Sewer Fund Overtime 25, Sewer Fund Personnel Benefits 156, Sewer Fund Office & Operating Supplies 94, Sewer Fund Fuel Consumed 5, Sewer Fund Small Tools & Minor Equipment 12, Sewer Fund Professional Services 135, Sewer Fund Communications 6, Sewer Fund Travel & Training Sewer Fund External Taxes 529, Sewer Fund Operating Rentals & Leases 3, Sewer Fund Insurance 137, Sewer Fund Public Utility Services 242, Sewer Fund Repairs & Maintenance 59, Sewer Fund Miscellaneous 19, Sewer Fund Intergov 45, Sewer Fund Intergovernmental Loans 78, Sewer Fund Interest On Long-Term External 8, Sewer Fund Engineering 595, Sewer Fund Improvements 669, Sewer Fund Machinery & Equipment 63, Sewer Fund Reserved Ending Balance 3,286, Sewer Fund Unreserved Ending Balance 2,170, Garbage Fund Unreserved Beginning Balance 395, Garbage Fund Garbage Service Charges 801, Garbage Fund Refuse And B&O Tax Collection 45, Garbage Fund Administrative Fee 69, Garbage Fund Billing Fee 20, Garbage Fund Late Fee 3, Garbage Fund Investment Interest 3, Garbage Fund Gains (Losses) On Investments Garbage Fund Miscellaneous Revenue Garbage Fund Salaries & Wages 4, Garbage Fund Personnel Benefits 2, Garbage Fund Office & Operating Supplies Garbage Fund Small Tools & Minor Equipment Garbage Fund Professional Services 8, Garbage Fund Communications 1, Garbage Fund Travel & Training Garbage Fund External Taxes 87, Garbage Fund Operating Rentals & Leases Garbage Fund Public Utility Services 805, Garbage Fund Repairs & Maintenance 2, Garbage Fund Miscellaneous 5, Garbage Fund Intergov 2, Garbage Fund Unreserved Ending Balance 417, Consumer Utility Deposit Fund Reserved Beginning Balance Consumer Utility Deposit Fund Utility Deposits Received 12, Consumer Utility Deposit Fund Utility Deposits Refunded 10, Consumer Utility Deposit Fund Reserved Ending Balance 2, Library Memorial Fund Reserved Beginning Balance 12, Library Memorial Fund Investment Interest Library Memorial Fund Libraries - Intergovernmental Professional Services 12, Library Memorial Fund Operating Transfers - Out 9.00

16 City of Prosser, WA Schedule 07 Disbursement Activity 2015 Annual Report

17 MCAG No 0205 City of Prosser Schedule 07 SCHEDULE OF DISBURSEMENT ACTIVITY For the Fiscal Year ended December 31, Fund No. Fund Title Beginning Outstanding Items 01/01/2014 Issued During the Year Redeemed During the Year Canceled During the Year Ending Outstanding Items 12/31/2014 Prior Year Open Period Items Current Year Open Period Items Disbursements 12/31/ General Fund $ 244, $ 5,029, $ 4,762, $ 175, $ 336, $ - $ - $ 4,854, City Street Fund $ 26, $ 671, $ 645, $ 7, $ 44, $ - $ - $ 663, LID Guarantee Fund $ - $ - $ - $ - $ - $ - $ - $ GO Bond Fund $ - $ 158, $ 158, $ - $ - $ - $ - $ 158, GO Bond - Pool $ - $ 128, $ 127, $ $ - $ - $ - $ 127, Local Improvement District $ - $ 2, $ 1, $ - $ $ - $ - $ 2, REET 1st Qtr $ - $ - $ - $ - $ - $ - $ - $ OIE Imporvement Fund $ 23, $ 50, $ 70, $ - $ 3, $ - $ - $ 50, th Street ADA Sidewalk Ramp Impv $ - $ 7, $ 7, $ - $ $ - $ - $ 7, OIE Imporvement Fund-Phase 2 $ 14, $ 20, $ 34, $ - $ $ - $ - $ 20, Energy Efficiency Project $ - $ 391, $ 249, $ - $ 141, $ - $ - $ 391, WCR Sidewalk Project $ - $ - $ - $ - $ - $ - $ - $ City Park Restrooms Improvement $ - $ - $ - $ - $ - $ - $ - $ Water Fund $ 363, $ 10,171, $ 10,269, $ 25, $ 239, $ - $ - $ 10,146, Sewer Fund $ 257, $ 3,239, $ 2,569, $ 17, $ 909, $ - $ - $ 3,221, Garbage Fund $ 73, $ 923, $ 917, $ $ 79, $ - $ - $ 923, Consumer Utility Deposit Fund $ $ 1, $ 1, $ - $ (196.78) $ - $ - $ 1, Library Memorial Fund $ - $ 12, $ 12, $ - $ - $ - $ - $ 12, TOTAL - all funds $ 1,002, $ 20,806, $19,826, $ 225, $ 1,757, $ - $ - $ 20,581,257.75

18 City of Prosser, WA Schedule 09 Liabilities 2015 Annual Report

19 ID. No. Description Maturity Date Beginning Balance 01/01/2015 Additions Reductions BARS Code for Redemption (Optional) Ending Balance 12/31/ GO Bond 12/1/ , , General Obligation Bond 12/1/2035 1,645, , ,595, Water Revenue Bond- USDA 9/1/2036 2,257, ,257, Water Revenue Bond - USDA 6/1/2039 1,101, ,101, PW /1/ , , , C (water portion 50%) 7/16/ , , , C (sewer portion 50%) 7/16/ , , , T (water portion 33%) 7/1/ , , , T (sewer portion 33%) 7/1/ , , , T (street portion 33%) 7/1/ , , , L /1/ , , , Well 4B ( ) 10/1/ , , , North Prosser 2/25/2056 3,507, ,507, Water Disinfection and Filtration Improvements 10/1/2034 1,999, , ,899, Zone 2.5 Water System Improvements 10/1/ , , , LID /11/ , , , Compensated Absences - Proprietary Funds 103, , , Compensated Absences- General Fund 193, , , Claims & Judgements- General Fund 888, , , Claims & Judgements- Proprietary Funds 37, , Energy Efficeintcy Improvement Project 6/1/ , , Water Bond Refinancing Bond Dec-35-3,075, ,075, Sewer Bond Dec-39-1,525, ,525, Pension Liablities - 1,340, ,340, PC /1/ , ,750

20 City of Prosser, WA Schedule 11 Cash Activity 2015 Annual Report

21 MCAG No 0205 City of Prosser, WA Schedule 11 SCHEDULE OF CASH ACTIVITY For the Fiscal Year ended December 31, Fund No. Fund Title Beginning Cash & Investments Receipts Transfers-In Other Revenue Netted Transactions Total Increase ( ) Disbursements Transfers-Out Other Expenditures Total Decrease ( ) Ending Cash & Investments (3+8-12) 1 General Fund $ 2,259, $ 5,584, $ 9.00 $ 2, $ - $ 5,587, $ 4,854, $ 360, $ $ 5,215, $ 2,630, City Street Fund $ 722, $ 656, $ 58, $ (8,527.82) $ - $ 705, $ 663, $ - $ $ 664, $ 763, LID Guarantee Fund $ 55, $ $ - $ $ - $ $ - $ - $ - $ - $ 56, GO Bond Fund $ 4, $ 154, $ - $ $ - $ 154, $ 158, $ - $ - $ 158, $ GO Bond - Pool $ $ $ 129, $ $ - $ 129, $ 127, $ - $ - $ 127, $ 2, Local Improvement District $ 2, $ 3, $ - $ $ - $ 3, $ 2, $ - $ - $ 2, $ 4, Reet 1st Qtr $ 13, $ 36, $ - $ 8, $ - $ 44, $ - $ 27, $ - $ 27, $ 30, OIE Imporvement Fund $ 3, $ 60, $ - $ $ - $ 60, $ 50, $ - $ (216.94) $ 50, $ 13, th Street ADA Sidewalk Ramp Impv $ 2, $ 6, $ - $ 0.75 $ - $ 6, $ 7, $ - $ (196.94) $ 7, $ OIE Imporvement Fund-Phase 2 $ 1, $ 29, $ - $ 6.83 $ - $ 29, $ 20, $ - $ (236.94) $ 20, $ 10, Energy Efficiency Project $ - $ 344, $ 200, $ (94,292.79) $ - $ 450, $ 391, $ - $ - $ 391, $ 59, WCR Sidewalk Project $ - $ 5, $ - $ - $ - $ 5, $ - $ - $ - $ - $ 5, City Park Restrooms $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Water Fund $ 2,194, $ 10,155, $ - $ 94, $ - $ 10,249, $ 10,146, $ - $ (6,360.58) $ 10,140, $ 2,303, Sewer Fund $ 4,192, $ 4,491, $ - $ 1, $ - $ 4,492, $ 3,221, $ - $ 6, $ 3,228, $ 5,457, Garbage Fund $ 395, $ 945, $ - $ (226.55) $ - $ 944, $ 923, $ - $ - $ 923, $ 417, Consumer Utility Deposit Fund $ $ 1, $ - $ $ - $ 2, $ 1, $ - $ (701.05) $ $ 2, Library Memorial Fund $ 12, $ 9.00 $ - $ - $ - $ 9.00 $ 12, $ 9.00 $ - $ 12, $ - Total Fund Cash $ 9,860, $ 22,475, $ 387, $ 3, $ - $ 22,866, $ 20,581, $ 387, $ $ 20,969, $ 11,758, Surplus Cash Invested $ - $ - $ - $ -