TOWN OF CARY, NORTH CAROLINA
UTILITY SYSTEMS ENTERPRISE FUND
SUB-FUND COMBINING STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN FUND NET ASSETS
For the Year Ended June 30, 2009
With Comparative Totals For the Year Ended June 30, 2008
Schedule 9
 Utility System Water Sewer Utility System June 30,
Operations Projects Projects Capital Reserve 2009 2008
OPERATING REVENUES
Charges for Services $45,313,297 --- --- --- 45,313,297 45,734,955
Other Operating Revenues 1,226,354 --- --- --- 1,226,354 1,730,140
TOTAL OPERATING REVENUES 46,539,651 --- --- --- 46,539,651 47,465,095
 
OPERATING EXPENSES  
Administrative 6,627,063 --- --- --- 6,627,063 6,926,508
Water Conservation 485,489 --- --- --- 485,489 424,236
Pretreatment 315,774 --- --- --- 315,774 331,697
Field Operations 6,529,047 --- --- --- 6,529,047 5,914,792
Utility Systems Maintenance 2,499,549 --- --- --- 2,499,549 2,424,433
Water Reclamation Facilities 9,227,918 --- --- --- 9,227,918 8,610,671
Cary/Apex Water Treatment Plant 4,742,147 --- --- --- 4,742,147 4,404,566
Miscellaneous Utility System Projects --- 332,869 409,618 --- 742,487 643,843
Depreciation 10,050,865 --- --- --- 10,050,865 9,370,631
TOTAL OPERATING EXPENSES 40,477,852 332,869 409,618 --- 41,220,339 39,051,377
 
OPERATING INCOME (LOSS) 6,061,799 (332,869) (409,618) --- 5,319,312   8,413,718
NONOPERATING REVENUES (EXPENSES)  
Water and Sewer Development Fees --- --- --- 11,366,709 11,366,709 18,174,990
Investment Earnings, net of market adjustment 1,934,001 --- 34,984 4,567,176 6,536,161 9,554,573
Restricted Intergovernmental Revenue --- --- --- --- --- 217,760
Reimbursements 76,904 --- --- --- 76,904 122,109
Miscellaneous Revenue 90,064 --- 3,100 --- 93,164 237,012
Interest Expense, net of amount capitalized (3,433,595) --- --- --- (3,433,595) (3,421,101)
Bond Service Expense (76,699) --- --- --- (76,699) (56,886)
Bond Refunding Loss (243,609) --- --- --- (243,609) (220,223)
Sale of Capital Assets 64,942 --- --- --- 64,942 33,214
TOTAL NONOPERATING REVENUE (EXPENSE) (1,587,992) --- 38,084 15,933,885 14,383,977 24,641,448
INCOME (LOSS) BEFORE TRANSFERS
       AND CAPITAL CONTRIBUTIONS 4,473,807 (332,869) (371,534) 15,933,885 19,703,289 33,055,166
Capital Contributions 21,858,752 --- --- --- 21,858,752 19,428,150
Transfers In --- --- --- --- --- 39,440
Transfers Out (1,000,000) --- --- --- (1,000,000) (12,246,686)
Transfers Between Sub-Funds               (1,973,555)                11,520,589                18,587,363             (28,134,397)                             ---                             ---
CHANGE IN NET ASSETS 23,359,004 11,187,720 18,215,829 (12,200,512) 40,562,041 40,276,070
TOTAL NET ASSETS - Beginning of Year 295,475,163 34,024,916 72,291,202 51,519,784 453,311,065 413,034,995
Reclassifications:
Reclassification of Grant Received --- (350,000) --- 350,000 --- ---
Reclassification of Long-term Debt & Other Liabilities (26,619,073) --- 26,629,860 (10,787) --- ---
Reclassification of Capital Assets Transferred
         from  Construction-in-Progress 3,345,830 (144,469) (3,201,361) --- --- ---
           
TOTAL NET ASSETS - End of Year  $         295,560,924 44,718,167 113,935,530 39,658,485 493,873,106 453,311,065