ANNUAL REPORT. CITY OF DuPONT. MCAG No Submitted pursuant to RCW to the STATE AUDITOR S OFFICE

Transcription

1 ANNUAL REPORT MCAG No Submitted pursuant to RCW to the STATE AUDITOR S OFFICE FOR THE FISCAL YEAR ENDED DECEMBER 31, 2009

2 MCAG NO STATEMENT C-4 FUND RESOURCES AND USES ARISING FROM CASH TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2009 FUND NUMBER AND NAME FUND NUMBER AND NAME FUND TYPE: Govt/Special GENERAL FUND CITY STREET FUND BUDGET ACTUAL BUDGET ACTUAL CODE Beginning Net Cash and Investments $ 417,244 $ 417,244 $ 17,688 $ 17,688 REVENUES AND OTHER SOURCES: 310 Taxes 4,066,599 3,925, Licenses and Permits 559, ,864 1, Intergovernmental 158, , , , Charges for Goods and Services 766, , Fines and Penalties Miscellaneous 85,689 78, Other Financing Sources 318, , , ,500 TOTAL REVENUES & OTHER SOURCES 5,955,278 5,706, , ,461 TOTAL RESOURCES 6,372,522 6,124, , ,149 OPERATING EXPENDITURES: 510 General Government 1,109,686 1,089, Public Safety 3,261,513 3,230, Physical Environment 343, , Transportation 189, , , , Economic Environment 641, , Cultural and Recreational 402, , TOTAL OPERATING EXPENDITURES 5,947,437 5,789, , , Capital Outlay 11,288 11, TOTAL EXPENDITURES 5,958,725 5,800, , ,802 TOTAL EXPENDITURES & OTHER FINANCING USES 5,958,725 5,800, , ,802 Excess (Deficit) of Resources Over Uses 413, , , Non-Revenues - 4, Non-Expenditures - 3, ENDING NET CASH AND INVESTMENTS $ 413,797 $ 324,448 $ 156 $ 14,348 The Accompanying Notes Are An Integral Part Of This Statement.

3 MCAG NO STATEMENT C-4 FUND RESOURCES AND USES ARISING FROM CASH TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2009 FUND NUMBER AND NAME FUND NUMBER AND NAME FUND TYPE: Capital/Proprietary CAPITAL IMPROVEMENT FUND WATER UTILITY BUDGET ACTUAL BUDGET ACTUAL CODE Beginning Net Cash and Investments $ 2,669,977 $ 2,669,977 $ 2,266,113 $ 2,266,113 REVENUES AND OTHER SOURCES: 310 Taxes 650, , Intergovernmental 49,375 49, Charges for Services - - 1,341,000 1,202, Miscellaneous 70,000 43,846 66,600 28, Other Financing Sources 556, , TOTAL REVENUES & OTHER FINANCING SOURCES 1,326,192 1,108,954 1,407,600 1,231, Non-Revenues - 53,736-34,358 TOTAL RESOURCES 3,996,169 3,832,667 3,673,713 3,531,717 OPERATING EXPENDITURES: 530 Physical Environment - - 1,022, ,739 TOTAL OPERATING EXPENDITURES - - 1,022, , Debt Service 1,100,564 1,060, , , Capital Outlay 2,272,687 1,856, ,500 89,132 TOTAL EXPENDITURES 3,373,251 2,917,041 1,503,979 1,141, Other Financing Uses 7,235 7, TOTAL EXPENDITURES & OTHER USES 3,380,486 2,924,276 1,503,979 1,141,153 Excess (Deficit) of Resources Over Uses 615, ,392 2,169,734 2,390, Non-Expenditures - 35,087 48, ,867 ENDING NET CASH AND INVESTMENTS $ 615,683 $ 873,304 $ 2,121,584 $ 2,272,697 The Accompanying Notes Are An Integral Part Of This Statement.

4 MCAG NO STATEMENT C-4 FUND RESOURCES AND USES ARISING FROM CASH TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2009 FUND NUMBER AND NAME FUND TYPE: Proprietary CODE STORMWATER UTILITY BUDGET ACTUAL Beginning Net Cash and Investments $ 698,347 $ 698,347 REVENUES AND OTHER SOURCES: 330 Intergovernmental 35,690 35, Charges for Services 491, , Miscellaneous 19,000 4,099 TOTAL REVENUES & OTHER SOURCES 546, ,039 TOTAL RESOURCES 1,244,347 1,233,386 OPERATING EXPENDITURES: 530 Physical Environment 479, ,825 TOTAL OPERATING EXPENDITURES 479, , Debt Service 44,252 44, Capital Outlay 76,882 55,285 TOTAL EXPENDITURES 600, ,361 TOTAL EXPENDITURES & OTHER USES 600, ,361 Excess (Deficit) of Resources Over Uses 643, , Non-Expenditures 32,100 42,763 ENDING NET CASH AND INVESTMENT $ 611,462 $ 667,262 The Accompanying Notes Are An Integral Part Of This Statement.

5 MCAG NO STATEMENT C-5 FUND RESOURCES AND USES ARISING FROM CASH TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2009 FUND NUMBER AND NAME FUND NUMBER AND NAME FUND TYPE: Special Revenue STREET DEPRECIATION FUND HOTEL/MOTEL TAX FUND BUDGET ACTUAL BUDGET ACTUAL Beginning Net Cash and Investments $ 365,752 $ 365,752 $ 210,695 $ 210,695 Revenues and Other Financing Sources 78, ,197 92,150 92,514 TOTAL RESOURCES 444, , , ,209 Expenditures and Other Financing Uses 109,240 12,304 90,900 72,827 Excess (Deficit) of Resources Over Uses 334, , , ,382 ENDING NET CASH AND INVESTMENTS $ 334,980 $ 469,645 $ 211,945 $ 230,382 FUND NUMBER AND NAME FUND NUMBER AND NAME FUND TYPE: Special Revenue FIRE MITIGATION FUND TECHNOLOGY FUND BUDGET ACTUAL BUDGET ACTUAL Beginning Net Cash and Investments $ 543,306 $ 543,306 $ 15,168 $ 15,168 Revenues and Other Financing Sources 173,948 87, TOTAL RESOURCES 717, ,745 15,518 15,203 Expenditures and Other Financing Uses 260, ,920 14,000 12,290 Excess (Deficit) of Resources Over Uses 457, ,825 1,518 2,912 ENDING NET CASH AND INVESTMENTS $ 457,254 $ 411,825 $ 1,518 $ 2,912 FUND NUMBER AND NAME FUND NUMBER AND NAME FUND TYPE: Special Revenue GLACIER NW FUND GENERAL OBLIGATION FUND BUDGET ACTUAL BUDGET ACTUAL Beginning Net Cash and Investments $ 809,926 $ 809,916 $ 9,759 $ 9,759 Revenues and Other Financing Sources 18,000 4,592 45,550 45,359 TOTAL RESOURCES 827, ,507 55,309 55,119 Expenditures and Other Financing Uses 183, ,500 45,325 44,825 Excess (Deficit) of Resources Over Uses 644, ,007 9,984 10,293 ENDING NET CASH AND INVESTMENTS $ 644,426 $ 631,007 $ 9,984 $ 10,293 The Accompanying Notes Are An Integral Part Of This Statement.

6 MCAG NO STATEMENT C-5 FUND RESOURCES AND USES ARISING FROM CASH TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2009 FUND NUMBER AND NAME FUND NUMBER AND NAME FUND TYPE: Debt Service/Proprietary ULID FUND SEWER UTILITY FUND BUDGET ACTUAL BUDGET ACTUAL Beginning Net Cash and Investments $ 461,678 $ 461,678 $ 125,809 $ 125,809 Revenues and Other Financing Sources 94,380 87,360-1,455 TOTAL RESOURCES 556, , , ,265 Expenditures and Other Financing Uses 318, , Excess (Deficit) of Resources Over Uses 237, , , ,210 ENDING NET CASH AND INVESTMENT $ 237,770 $ 230,750 $ 125,709 $ 127,210 FUND NUMBER AND NAME FUND TYPE: Proprietary EQUIPMENT R&R BUDGET ACTUAL Beginning Net Cash and Investments $ 1,465,333 $ 1,465,333 Revenues and Other Financing Sources 220, ,229 TOTAL RESOURCES 1,685,968 1,664,562 Expenditures and Other Financing Uses 181, ,389 Excess (Deficit) of Resources Over Uses 1,504,219 1,504,173 ENDING NET CASH AND INVESTMENTS $ 1,504,219 $ 1,504,173 The Accompanying Notes Are An Integral Part Of This Statement.

7 FUND 001 GENERAL FUND DETAIL OF REVENUES AND OTHER SOURCES FOR THE YEAR ENDED DECEMBER 31, Beginning Net Cash and Investments $ 417, $ 417, $ (0.08) Property Taxes 1,268, ,268, Property Taxes-EMS 531, , Private Harvest Tax Retail Sales Taxes 770, , (24,249.77) Local Sales & Use Tax 65, , (14,494.71) Local Criminal Justice 113, , (22,756.83) B&O Tax 236, , (70,952.79) Gas Utility Tax 246, , (8,308.05) Garbage Utility Tax 41, , , Telephone Utility Tax 253, , , Electric Utility Tax 357, , (12,494.47) Sewer Utility Tax 60, , , Water Utility Tax 84, , (11,666.91) Storm Drainage Utility Tax 33, , (3,469.50) Leasehold Excise Tax 1, , (255.21) Gambling Tax - Pull Tabs - 7, , Gambling Tax - Amusement Games B&O Tax Penalty 3, (2,120.52) 310 Total Taxes 4,066, ,925, (141,077.24) Business Licenses 37, , (625.56) Gambling License Cable TV Franchise Fee 48, , Building/Plumbing/Mechanical/Grading 347, , , Plumbing Permits 38, , (14,971.00) Mechanical Permits 38, , (12,841.00) Grading Permits 5, (4,046.50) Sprinker/Fire Permits 32, , (29,803.00) Temporary Use Permits (600.00) Alarm Permit 2, , (800.00) Animal Licenses 2, , (427.00) Fines/Penalities Sign/Misc. Permits 4, , , Land Use Application 3, , , Total Licenses and Permits 559, , (53,783.67) ATV Grant - Pierce County 5, (5,000.00) FEMA Disaster Recovery Proceeds 9, , DOC - JAG ARRA Grant 9, , DUI Task Force Reimbursement DOE Stormwater/Diesel Retrofit/ & Stormwater Grants 19, , (2,510.56) Traffic Safety Commission , Criminal Justice - Population 1, , (110.13) Criminal Justice - Special Programs 5, , DUI-Cities 1, , ,117.35

8 Liquor Excise Tax 37, , (1,133.22) Liquor Control Board Profits 54, , (3,461.33) Intergovernmental Services 12, , Total Intergovernmental 158, , (9,527.80) Document Recording Fees (195.00) Background Check Fees 5, , (2,860.00) Invoice Processing Fees 23, , (6,133.46) Sales of Maps (100.00) Copies/Postage/Notary Fees 1, (623.68) Police Report Copies Merchandise/Concession Sales Event Fees Personnel Services Law Enforcement Services 1, , , Fire Inspection Fees 10, , Ambulance Transport Fees 19, , Professional Services - Engineering 375, , (17,009.25) Sub-Division Fees 5, , (4,150.00) Plan Examination/Fire System Exam 297, , (6,164.43) SEPA Review 13, , (6,000.00) Personal Safety Sales Recreation Program Fees 15, , , Total Charges for Good and Services 766, , (37,934.25) False Alarm Fees (50.00) Total Fines and Penalties (50.00) Investment Interest 23, , (19,698.68) Investment Interest - Pierce County Property Tax 2, (2,141.29) Investment Interest - Sales Tax 3, , (1,495.81) Facilities/Field Rentals 10, , , Long Term Leases 25, , , Contributions/Donations 11, , (2,169.80) Sale of Scrap & Junk Drug Fund - Confiscated Property 6, , (0.21) Restitution Cashier's Overage/Shortage Miscellaneous 1, , , Total Miscellaneous 85, , (7,167.33) TOTAL REVENUES 5,636, ,387, (249,540.29) Non-Revenues - Deposits - 4, , Transfer-In - LID Fund 318, , Insurance Recoveries - 1, , TOTAL NON-REVENUES 318, , , TOTAL RESOURCES - GENERAL FUND $ 6,372, $ 6,128, $ (243,803.28)

9 FUND 001 GENERAL FUND DETAIL OF EXPENDITURES AND OTHER USES FOR THE YEAR ENDED DECEMBER 31, Salaries and Wages $ 39, $ 39, $ Personnel Benefits 3, , (1.38) Office Supplies Operating Supplies 2, , (286.86) Professional Services 5, , , Communications 2, , Travel & Subsistence 4, , Advertising (0.22) Operating Rentals & Leases (234.54) AWC-RMSA Insurance 6, , (0.10) Misc. - Training/Printing/Dues/Subscriptions 4, , , Equipment Replacement Reserves Election Costs 40, , (1,778.61) Voter Registration Costs 9, , (0.05) 511 Total Legislative 118, , , Intergovernmental Services - Court Contract 122, , Total Judicial 122, , Salaries and Wages 209, , Personnel Benefits 55, , , Uniforms Operating Supplies 2, , Small Tools & Equipment Professional Services 30, , Communications (37.02) Travel & Subsistence 3, , (35.13) Operating Leases & Rentals 1, , AWC-RMSA Insurance 3, , Repairs & Maintenance (448.80) Misc. - Training/Printing/Dues/Subscriptions 4, , , Equipment Replacement Reserves 4, , Total Executive 315, , , Salaries and Wages 96, , , Overtime Personnel Benefits 29, , , Uniforms Office Supplies Operating Supplies 2, , Small Tools & Equipment Professional Services 2, , Communications Travel & Subsistence 2, , (1.11) AWC-RMSA Insurance 2, , Repairs & Maintenance 5, ,

10 Misc. - Training/Printing/Dues/Subscriptions 5, , Intergovernmental Services 16, , , Equipment Replacement Reserves 3, , Advertising 2, , (439.06) Misc. - Training/Printing/Dues/Subscriptions Professional Services 2, , Misc. - Training/Printing/Dues/Subscriptions Total Financial and Records Services 173, , , Professional Services - City Attorney 100, , , Total Legal 100, , , Misc. - Training/Printing/Dues/Subscriptions Total Personnel Professional Services (405.00) 516 Total Employee Benefit Programs (405.00) Salaries and Wages 48, , , Overtime 3, , Personnel Benefits 21, , , Uniform Cleaning 1, , Uniforms Office Supplies 1, Operating Supplies 14, , , Small Tools & Equipment 2, , Repair Materials & Supplies 3, , Professional Services 25, , , Communications 43, , Operating Leases & Rentals 12, , , AWC-RMSA Insurance 7, , (6.00) Utilities 18, , (13,067.14) Repairs and Maintenance 11, , , Misc. - Training/Printing/Dues/Subscriptions 1, , Intergovernmental Services (133.63) Taxes & Assessments 1, , (0.27) Equipment Replacement Reserves 7, , Operating Supplies (0.38) Small Tools & Equipment Professional Services 7, , Repairs and Maintenance 16, , (407.50) Equipment Replacement Reserves 11, , Operating Supplies Professional Services 3, , , Misc. - Training/Printing/Dues/Subscriptions 2, , Total Central Services 265, , , Misc. - Training/Printing/Dues/Subscriptions 12, , (33,823.03) 519 Total Other General Government Services 12, , (33,823.03) 510 TOTAL GENERAL GOVERNMENT SERVICES 1,109, ,089, , Personnel Benefits

11 Unforms Gas, Oil & Fuel 1, , (113.76) Operating Supplies Small Tools & Minor Equipment 1, Professional Services 133, , (359.46) Communications 1, , (88.13) Travel & Subsistence Advertising AWC-RMSA Insurance 1, , Repairs & Maintenance Misc. - Training/Printing/Dues/Subscriptions Equipment Replacement Reserves 6, , Salaries and Wages 634, , (120.27) Overtime 75, , , DUI Investigation Wages (0.17) Personnel Benefits 224, , (107.37) Uniform Cleaning Unforms 8, , Gas, Oil & Fuel 25, , (2,711.41) Operating Supplies 9, , Small Tools & Minor Equipment 5, , (1,319.01) Professional Services 5, , (315.18) Communications 8, , (813.52) Travel & Subsistence 2, , AWC-RMSA Insurance 22, , Repairs & Maintenance 25, , , Misc. - Training/Printing/Dues/Subscriptions 4, , , Intergovernmental Services (51.42) Equipment Replacement Reserves 80, , Salaries and Wages 46, , (219.73) Overtime 1, , Personnel Benefits 14, , Office Supplies Operating Supplies 3, , Small Tools & Minor Equipment 1, , (63.21) Professional Services 3, , (2,022.06) Communications 11, , (274.51) Travel & Subsistence Operating Rentals & Leases 15, , , AWC-RMSA Insurance 4, , Utilities 15, , (1,976.18) Repairs & Maintenance 2, , (2,267.35) Misc. - Training/Printing/Dues/Subscriptions 1, , Intergovernmental Services 1, , Equipment Replacement Reserves 2, , Total Law Enforcement 1,402, ,389, , Salaries and Wages 48, , , Overtime Personnel Benefits 16, , , Professional Services 90, , (19,286.67) Communications 2, , Travel & Subsistence 1, , (356.08) Advertising 1, , AWC-RMSA Insurance 33, , (27.00) Misc. - Training/Printing/Dues/Subscriptions 4, , , Intergovernmental Services 11, , ,132.21

12 Interdepartmental Charges 12, , Salaries and Wages 138, , (2,737.13) Overtime 20, , (9,229.92) Personnel Benefits 50, , (54.15) Uniform Cleaning 1, , Uniforms 5, , (1,217.49) Personal Protective Equipment 7, , (5,825.20) Operating Supplies 11, , , Small Tools & Equipment 4, , Repair Materials & Supplies 6, , Professional Services 3, , Intergovernmental Services 207, , , Salaries and Wages 13, , Overtime 1, Personnel Benefits 6, , , Office Supplies 2, , Gas, Oil & Fuel 15, , , Operating Supplies 8, , , Small Tools & Equipment 4, , , Repair Materials & Supplies 4, , (12,018.15) Professional Services 7, , Communications 19, , , Operating Rentals & Leases 7, , (3,874.55) Utilities 21, , (3,347.06) Repairs and Maintenance 19, , , Misc. - Training/Printing/Dues/Subscriptions 1, , Intergovernmental Services 32, , (25,453.18) 522 Total Fire Control 838, , , Jail/Incarceration Costs 2, , Total Dentention and/or Correction 2, , AWC-RMSA Insurance Intergovernmental Services 6, , Equipment Replacement Reserves 1, , Total Emergency Services 7, , Salaries and Wages 323, , (6,386.66) Overtime 47, , (21,537.55) Personnel Benefits 118, , (2,839.14) Operating Supplies 3, , (49.33) Small Tools & Equipment 1, , Professional Services (733.63) Intergovernmental Services 321, , (9,717.50) 526 Total Ambulance, Rescue and Emergency Aid 815, , (40,197.16) Firecomm Dispatch Services 45, , LESA - Dispatch Services 149, , Total Communications, Alarms and Dispatch 194, , TOTAL PUBLIC SAFETY 3,261, ,230, , Pollution Control Assessment 4, , Total Natural Resources 4, ,

13 Salaries and Wages 12, , (16.42) Overtime Personnel Benefits 4, , Professional Services 282, , , AWC-RMSA Insurance Total Engineering 300, , , Operating Supplies Intergovernmental Services 39, , (8,200.67) 539 Total Animal Control 39, , (8,174.56) 530 TOTAL PHYSICAL ENVIRONMENT 343, , , Operating Supplies 2, , Small Tools & Equipment Repair Materials & Supplies 3, , Professional Services 109, , , Communications 2, , (125.37) AWC-RMSA Insurance 2, , Utilities 63, , , Repairs & Maintenance Equipment Replacement Reserves 7, , Total Road and Street Maintenance 189, , , TOTAL TRANSPORTATION 189, , , Salaries and Wages 90, , Personnel Benefits 28, , , Office Supplies Operating Supplies Professional Services 187, , , Communications Travel & Subsistence (145.96) Advertising 4, , AWC-RMSA Insurance 3, , Misc. - Training/Printing/Dues/Subscriptions 1, Equipment Replacement Reserves 1, , Total Planning and Community Development 316, , , Salaries and Wages 208, , Overtime Personnel Benefits 85, , (11,119.95) Uniforms Office Supplies Gas, Oil and Fuel 1, Operating Supplies 2, , Small Tools & Equipment Professional Services 2, , Communications 1, , Travel & Subsistence 1, , AWC-RMSA Insurance 7, , Repairs & Maintenance 2, , Misc. - Training/Printing/Dues/Subscriptions 2, , , Equipment Replacement Reserves 9, , Total Housing and Community Development 325, , (4,531.37) 550 TOTAL ECONOMIC ENVIRONMENT 641, , ,232.13

14 Salary & Wages 32, , (1,671.81) Overtime Personnel Benefits 21, , , Uniforms Office Supplies Operating Supplies 15, , , Small Tools & Equipment Professional Services 10, , (1,360.10) Communications 3, , , Travel & Subsistence Advertising 1, , Operating Rentals & Leases 4, , AWC-RMSA Insurance 1, , (1.00) Misc. - Training/Printing/Dues/Subscriptions 1, Total Spectator and Community Events 92, , , Salary & Wages 49, , , Overtime 1, Personnel Benefits 18, , Uniform Cleaning Uniforms Gas, Oil & Fuel 3, , (141.73) Operating Supplies 8, , Small Tools & Equipment 3, , Repair Materials & Supplies 2, , Professional Services 106, , , Communications (130.09) Travel & Subsistence Advertising Operating Rentals & Leases 1, , AWC-RMSA Insurance 6, , Utilities 25, , , Repairs & Maintenance 26, , , Misc. - Training/Printing/Dues/Subscriptions 1, Equipment Replacement Reserves 13, , Operating Supplies (9.19) Small Tools & Minor Equipment (0.23) Professional Services 35, , , Communications 1, , (32.17) Travel & Subsistence Operating Rentals & Leases AWC-RMSA Insurance 1, , Utilities 1, , (848.22) Misc. - Training/Printing/Dues/Subscriptions Total Cultural and Recreational Facilities 309, , , TOTAL CULTURE AND RECREATION 402, , , TOTAL EXPENDITURES 5,947, ,789, , Deposits Refunded - 3, (3,750.00) 580 TOTAL NON-EXPENDITURES - 3, (3,750.00) Capital Expenditures - Public Safety - Police 11, , Total Capital Expenditures 11, ,

15 590 TOTAL OTHER FINANCING USES 11, , TOTAL EXPENDITURES AND OTHER USES 5,958, ,804, , Ending Net Cash and Investments 413, , , TOTAL - GENERAL FUND $ 6,372, $ 6,128, $ 243,803.28

16 FUND 101 CITY STREET FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 17, $ 17, $ (0.10) Street/Curb Permits 1, (1,350.00) Motor Vehicle Fuel Tax 180, , (19,557.58) Investment Interest (605.20) TOTAL REVENUES 182, , (21,512.78) Operating Transfers In 183, , TOTAL RESOURCES - STREET FUND 383, , (21,512.88) Expenditures and Non-Expenditures: Salaries & Wages $ 96, $ 95, $ Overtime 4, , , Benefits 39, , , Uniform Cleaning 1, , Uniforms Office Supplies Gas, Oil & Fuel 5, , , Operating Supplies 9, , , Small Tools & Equipment 2, , (2,039.64) Repair Materials & Supplies 2, , Professional Services 15, , (5,364.86) Communications Travel & Subsistence Advertising Operating Rentals & Leases 5, , AWC-RMSA Insurance 14, , (12.00) Utilities 135, , (4,868.44) Repairs and Maintenance 40, , , Misc. - Training/Printing/Dues/Subscriptions 1, Equipment Replacement Reserves 10, , Total Road and Street Maintenance 383, , , TOTAL TRANSPORTATION 383, , , Capital Expenditures - Equipment TOTAL EXPENDITURES AND OTHER USES 383, , , Ending Net Cash and Investments , (14,191.57) 500 TOTAL - STREET FUND $ 383, $ 362, $ 21,512.88

17 FUND 102 STREET DEPRECIATION FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 365, $ 365, $ Investment Interest 8, , (4,299.44) Capital Contributions 70, , , TOTAL REVENUES 78, , , TOTAL RESOURCES - STREET DEPRECIATION FUND 444, , , Expenditures and Non-Expenditures: Professional Services 9, , Total Road and Street Operations 9, , TOTAL TRANSPORTATION EXPENDITURES 9, , Capital Improvements - Pavement Management 100, , , TOTAL EXPENDITURES AND OTHER USES 109, , , Ending Net Cash and Investments 334, , (134,665.11) 500 TOTAL - STREET DEPRECIATION FUND $ 444, $ 481, $ (37,728.94)

18 FUND 103 HOTEL/MOTEL TAX FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 210, $ 210, $ (0.29) Hotel/Motel Taxes 82, , Cable TV PEG Fees 6, (6,300.00) Investment Interest 3, , , TOTAL REVENUES 92, , TOTAL RESOURCES - HOTEL/MOTEL TAX FUND 302, , Expenditures and Non-Expenditures: Office Supplies Operating Supplies (678.87) Small Tools & Equipment (979.40) Professional Services 31, , (421.05) Communications 1, , Travel & Subsistence Advertising 14, , , Misc. - Training/Printing/Dues/Subscriptions 32, , , Intergovernmental Services (455.00) 573 Total Spectator and Community Events 80, , , TOTAL CULTURE AND RECREATION 80, , , Capital Expenditures - Buildings/Structures Capital Improvements 10, , TOTAL EXPENDITURES AND OTHER USES 90, , , Ending Net Cash and Investments 211, , (18,436.82) 500 TOTAL - HOTEL/MOTEL TAX FUND $ 302, $ 303, $ (363.91)

19 FUND 104 PUBLIC SAFETY MITIGATION FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 543, $ 543, $ Fire Impact Fees 159, , (75,064.16) Investment Interest 14, , (11,445.02) TOTAL REVENUES 173, , (86,509.18) 300 TOTAL RESOURCES -PUBLIC SAFETY MITIGATION FND 717, , (86,508.95) Expenditures and Non-Expenditures: Small Tools & Equipment 2, , (4,352.35) Professional Services 1, , Total Fire Control 4, , (4,351.88) 520 TOTAL PUBLIC SAFETY 4, , (4,351.88) Civic Center Debt Service - Principal - 26, (26,750.00) Civic Center Debt Service - Interest - 5, (5,432.00) Capital Expenditures - Equipment 255, , , TOTAL OTHER FINANCING USES 255, , , TOTAL EXPENDITURES AND OTHER USES 260, , , Ending Net Cash and Investments 457, , , TOTAL - PUBLIC SAFETY MITIGATION FUND $ 717, $ 630, $ 86,508.95

20 FUND 105 TECHNOLOGY FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 15, $ 15, $ (0.14) Investment Interest (315.07) TOTAL REVENUES (315.07) 300 TOTAL RESOURCES - TECHNOLOGY FUND 15, , (315.21) Expenditures and Non-Expenditures: Capital Expenditures - Equipment 14, , , TOTAL OTHER FINANCING USES 14, , , TOTAL EXPENDITURES AND OTHER USES 14, , , Ending Net Cash and Investments 1, , (1,394.39) 500 TOTAL - TECHNOLOGY FUND $ 15, $ 15, $

21 FUND 107 GLACIER NW SETTLEMENT FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 809, $ 809, $ (10.33) Investment Interest 18, , (13,408.85) TOTAL REVENUES 18, , (13,408.85) 300 TOTAL RESOURCES GLACIER NW SETTLEMENT FUND: 827, , (13,419.18) Expenditures and Non-Expenditures: 597 Operating Transfer Out - Street Fund 183, , TOTAL OTHER FINANCING USES 183, , TOTAL EXPENDITURES AND OTHER USES 183, , Ending Net Cash and Investments 644, , , TOTAL - GLACIER NW SETTLEMENT FUND $ 827, $ 814, $ 13,419.18

22 FUND 202 GENERAL OBLIGATION BOND FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 9, $ 9, $ (0.32) General Property Taxes 37, , (0.05) Investment Interest Investment Interest - Pierce County Property Tax (61.24) Miscellaneous (500.00) TOTAL REVENUES 38, , (190.94) Operating Transfer In - Capital Projects Fund 7, , TOTAL RESOURCES - GENERAL OBLIGATION FUND 55, , (191.26) Expenditures and Non-Expenditures: G.O. Debt - Voted - Principal 35, , LOCAL Program - Principal 6, , Total Redemption of Long-Term Debt 41, , Miscellaneous G.O. Debt - Voted - Interest 2, , LOCAL Program - Interest 1, , (0.22) 592 Total Interest and Other Debt Service Costs 4, , TOTAL OTHER FINANCING USES 45, , TOTAL EXPENDITURES AND OTHER USES 45, , Ending Net Cash and Investments 9, , (308.71) 500 TOTAL - GENERAL OBLIGATION FUND $ 55, $ 55, $

23 FUND 203 ULID FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 461, $ 461, $ Investment Interest 9, , (6,870.14) Assessments - Interest 18, , (0.25) Assessments - Principal 66, , (0.05) Miscellaneous (150.00) TOTAL REVENUES 94, , (7,020.44) 300 TOTAL RESOURCES - ULID FUND 556, , (7,020.03) Expenditures and Non-Expenditures: 597 Operating Transfer Out - General Fund 318, , TOTAL OTHER FINANCING USES 318, , TOTAL EXPENDITURES AND OTHER USES 318, , Ending Net Cash and Investments 237, , , TOTAL - ULID FUND $ 556, $ 549, $ (7,020.03)

24 FUND 301 CAPITAL IMPROVEMENT FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 2,669, $ 2,669, $ Real Estate Excise Tax 325, , (95,541.44) Excise Tax - Capital Growth 325, , (95,541.46) CTED - Train Preservation Grant 49, , Investment Interest 50, , (39,671.31) Long Term Leases 20, , , TOTAL REVENUES 769, , (217,237.55) Retainage - 53, , Certificate of Participation Proceeds 556, , TOTAL NON-REVENUES 556, , , TOTAL RESOURCES - CAPITAL IMPROVEMENT FUND 3,996, ,832, (163,501.67) Expenditures and Non-Expenditures: Retainage Payable - 35, (35,087.15) 589 Total Non-Expenditures - 35, (35,087.15) Civic Center Debt Service - Principal 428, , LID Assessment - Historic Sites 27, , Total Redemption of Long-Term Debt 455, , Civic Center Debt Service - Interest 630, , , LID Interest - Historic Sites 14, , Total Interest and Other Debt Service Costs 644, , , Capital Improvements - Temporary Facilities 5, , (940.31) Capital Outlay - Civic Center Project 1,750, ,736, , Capital Outlay - Parks Projects & Skate Park 382, , Capital Improvements - Train Preservation Project 120, , , Capital Outlay - Readerboards 14, , , Total Capital Expenditures 2,272, ,856, , Operating Transfer Out - Debt Service Fund 7, , TOTAL EXPENDITURES AND OTHER USES 3,380, ,959, , Ending Net Cash and Investments 615, , (257,621.38) 500 TOTAL - CAPITAL IMPROVEMENTS FUND $ 3,996, $ 3,832, $ 163,501.67

25 FUND 401 WATER UTILITY FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 2,266, $ 2,266, $ (0.32) Water Service 1,184, ,116, (67,862.93) Water Connection Fees 102, , (53,993.00) Water Turn-on Fees 30, , (6,674.85) Permits/Inspection Fees 24, , (11,072.00) Hydrant Use Total Charges for Goods and Services 1,341, ,202, (138,918.98) Investment Interest 51, , (37,629.25) Miscellaneous 15, , (52.26) 360 Total Miscellaneous 66, , (37,681.51) TOTAL REVENUES 1,407, ,230, (176,600.49) Utility Deposits - 34, , Insurance Recoveries - Capital Assets TOTAL RESOURCES - WATER UTILITY FUND 3,673, ,531, (141,995.58) Expenses and Non-Expenses: Salaries and Wages 370, , (14,656.51) Overtime 22, , , Personnel Benefits 149, , , Uniform Cleaning 2, , Uniforms Office Supplies Gas, Oil & Fuel 13, , , Operating Supplies 15, , (1,045.16) Small Tools & Minor Equipment 2, , , Repair Materials & Supplies 1, , (718.43) Professional Services 76, , , Communications 13, , (2,536.35) Travel & Subsistence 1, Advertising Operating Leases & Rentals AWC-RMSA Insurance 23, , (20.00) Utilities 130, , , Repairs and Maintenance 28, , , Misc. - Training/Printing/Dues/Subscriptions 13, , (3,307.87) Intergovernmental Services (459.00) Utility Tax 143, , , Equipment Replacement Reserves 12, , Total Water Utilities 1,022, , ,457.95

26 530 TOTAL UTILITIES AND ENVIRONMENT 1,022, , , Civic Center Debt Service - Principal 48, , Loan Payments - Principal - 31, (31,444.62) 582 Total Redemption of Long-Term Debt 48, , (31,444.62) Utility Deposit Refunds - 30, (30,287.35) Retainage Payable - 7, (7,985.44) 589 Total Non-Expenditures - 38, (38,272.79) Civic Center Debt Service - Interest 97, , Loan Payments - Interest 3, , Total Interest and Other Debt Service Costs 101, , Capital Improvements 295, , , Capital Outlay - Machinery & Equipment 85, , , Total Capital Expenditures 380, , , TOTAL EXPENDITURES AND OTHER USES 1,552, ,259, , Ending Net Cash and Investments 2,121, ,272, (151,113.09) 500 TOTAL - WATER UTILITY FUND $ 3,673, $ 3,531, $ 141,995.58

27 FUND 402 SEWER UTILITY FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 125, $ 125, $ Sewer Service Investment Interest TOTAL REVENUES - 1, , TOTAL RESOURCES - SEWER UTILITY FUND 125, , , Expenses and Non-Expenses: Utility Tax Total Sewer Utilities TOTAL UTILITIES AND ENVIRONMENT TOTAL EXPENDITURES AND OTHER USES Ending Net Cash and Investments 125, , (1,501.38) 500 TOTAL - SEWER UTILITY FUND $ 125, $ 127, $ (1,455.67)

28 FUND 403 STORMWATER UTILITY FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 698, $ 698, $ DOE Stormwater Grant 35, , (0.30) Stormwater Fees 491, , , Investment Interest 19, , (14,901.25) TOTAL REVENUES 546, , (10,960.87) 300 TOTAL RESOURCES - STORMWATER UTILITY FUND 1,244, ,233, (10,960.52) Expenditures and Non-Expenditures: Salaries and Wages 161, , (2,270.55) Overtime 6, , , Personnel Benefits 68, , , Uniform Cleaning 2, , Uniforms 1, Office Supplies Gas, Oil & Fuel 6, , , Operating Supplies 5, , Small Tools & Equipment 1, , (2,967.31) Repair Materials & Supplies 3, , , Professional Services 136, , , Communications 3, , (706.27) Travel & Subsistence Advertising 1, AWC-RMSA Insurance 5, , (5.00) Utilities (109.31) Repairs & Maintenance 5, , , Misc. - Training/Printing/Dues/Subscriptions 4, , (73.60) Utility Tax 48, , , Equipment Replacement Reserves 19, , Total Other Utilities 479, , , TOTAL UTILITIES AND ENVIRONMENT 479, , , Civic Center Debt Service - Principal 32, , Retainage Payable - 10, (10,663.20) 580 TOTAL NON-EXPENDITURES 32, , (10,663.20) Civic Center Debt Service - Interest 44, , Capital Improvements 76, , TOTAL OTHER FINANCING USES 121, , TOTAL EXPENDITURES AND OTHER USES 632, , Ending Net Cash and Investments 611, , (55,799.79) 500 TOTAL - STORMWATER UTILITY FUND $ 1,244, $ 1,233, $ 10,960.52

29 FUND 501 EQUIPMENT REPAIR AND REPLACEMENT FUND DETAIL OF REVENUES (04) AND EXPENDITURES (05) FOR THE YEAR ENDED DECEMBER 31, 2009 Revenues and Non-Revenues: Beginning Net Cash and Investments $ 1,465, $ 1,465, $ Replacement Reserves 190, , Investment Interest 30, , (21,405.70) TOTAL REVENUES 220, , (21,405.70) 300 TOTAL RESOURCES EQUIPMENT REPLACEMENT FUND 1,685, ,664, (21,405.56) Expenditures and Non-Expenditures: Small Tools & Equipment - 2, , Capital Outlay - Machinery & Equipment 30, , (13,971.21) Capital Outlay - Machinery & Equipment 151, , (9,605.06) 590 TOTAL OTHER FINANCING USES 181, , (21,359.54) Ending Net Cash and Investments 1,504, ,504, TOTAL - EQUIPMENT REPLACEMENT FUND $ 1,685, $ 1,664, $ 21,405.56

30 MCAG NO SCHEDULE 9 CITY OF DUPONT SCHEDULE OF LONG TERM DEBT For the Year Ended December 31, 2009 X G.O. Debt Revenue Debt Assessment Debt ID No. Date of Original Issuance Date of Maturity Beginning Outstanding Debt 01/01/09 Amount Issued in Current Year Code for Receipt Receiving Fund Number Amount Redeemed in Current Year Code for Redemption Redeeming Fund Number Ending Outstanding Debt 12/31/ /16/ /1/2009 $ 35,000 $ - $ 35, $ /7/2009 1/1/2039 $ - $ 18,005, $ 535, ,301,401,403 $ 17,470, /1/ /1/2012 $ 26,455 $ - $ 6, $ 20,236 Total $ 61,455 $ 18,005,000 $ 576,219 $ 17,490,236 The Accompanying Notes Are An Integral Part Of This Schedule.

31 MCAG NO SCHEDULE 9 CITY OF DUPONT SCHEDULE OF LONG TERM DEBT For the Year Ended December 31, 2009 G.O. Debt X Revenue Debt Assessment Debt ID No. Date of Original Issuance Date of Maturity Beginning Outstanding Debt 01/01/09 Amount Issued in Current Year Code for Receipt Receiving Fund Number Amount Redeemed in Current Year Code for Redemption Redeeming Fund Number Ending Outstanding Debt 12/31/ /15/2008 7/1/2019 $ - $ 345, $ 31, $ 314,449 Total $ - $ 345,894 $ 31,445 $ 314,449 The Accompanying Notes Are An Integral Part Of This Schedule.

32 MCAG NO Schedule 10 SCHEDULE OF LIMITATION OF INDEBTEDNESS FOR THE YEAR ENDING DECEMBER 31, 2009 TOTAL TAXABLE PROPERTY VALUE $1,295,118, GENERAL PURPOSES LIMIT IS ALLOCATED BETWEEN: 2. Up to 1.5% debt without a vote (councilmanic) $19,426, Less: outstanding debt $ Less: contracts payable $17,470, Less: excess of debt with a vote $ Add: available assets $720, Equals: remaining debt capacity without a vote $2,677, % general purposes debt with a vote $12,951, Less: outstanding debt $ Less: contracts payable $ Add: assets available $ Equals: remaining debt capacity with a vote $12,951, % utility purpose limit, voted $32,377, Less: outstanding debt $ Less: contracts payable $ Add: assets available $ Equals: remaining debt capacity - utility purpose, voted $32,377, % open space, park and capital facilities, voted $32,377, Less: outstanding debt $ Less: contracts payable $ Add: assets available $ Equals: remaining debt capacity - open space, park and capital facilities, voted $32,377,951.65