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SCHEDULE 1 (Continued) <br /> PINEWOOD SPRINGS WATER DISTRICT <br /> SCHEDULE OF REVENUES AND EXPENDITURES - <br /> BUDGET AND ACTUAL (BUDGETARY BASIS) <br /> Year Ended December 31, 2011 <br /> Actual Variance- <br /> 2011 (Budgetary Favorable <br /> Budget Basis) (Unfavorable) <br /> General and Administrative- <br /> Wages $ 27,192 $ 29,136 $ (1,944) <br /> Insurance 11,500 6,995 4,505 <br /> Professional fees 16,500 9,575 6,925 <br /> County treasurer's fees 5,500 5,300 200 <br /> Directors' fees 6,000 5,500 500 <br /> Office supplies 2,922 2,928 (6) <br /> Payroll taxes 2,162 2,232 (70) <br /> Dues 800 945 (145) <br /> Miscellaneous expense 500 1,181 (681) <br /> Travel and training 500 401 99 <br /> Telephone expense 720 715 5 <br /> Bank charges 150 115 35 <br /> Advertising 50 52 (2) <br /> Total general and administrative expenses 74,496 65,075 9,421 <br /> Debt service <br /> Loan origination fee 223,845 223,845 - <br /> Principal 25,000 25,000 - <br /> Interest 9,850 10,250 (400) <br /> Total debt service 258,695 259,095 (400) <br /> Capital Improvements - <br /> System improvements 29,601 47,161 (17,560) <br /> Aeration Project 10,000 - 10,000 <br /> Legal fees - 1,746 (1,746) <br /> Studies and miscellaneous 33,000 - 33,000 <br /> Vehicle fund - 9,000 (9,000) <br /> Total capital improvements 72,601 57,907 14,694 <br /> Total expenditures 583,721 526,531 57,190 <br /> Excess of revenues over(under) expenditures $ (66,525) $ 15,400 $ 81,925 <br /> The accompanying notes are an integral part of this schedule. Page 25 <br />