FY09 Fiscal Budget                   Based on Assessement rate of: $0.28
Approved 2/4/08 FY09  
  ACCRUAL CASH        
ACCT DESCRIPTION Mar-08 Apr-08 May-08 Jun-08 Jul-08 Aug-08 Sep-08 Oct-08 Nov-08 Dec-08 Jan-09 Feb-09 BUDGET BUDGET         Comments
4100 ASSESSMENTS-SINGLE FAMILY 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 153,910.74 $1,846,928.92 $1,846,928.92       New SDAT numbers
  POOL MEMBERSHIP ASSESSMENTS 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 6,848.33 $82,180.00                 82,180.00           No change in rate ($35 x 2348 units) TOWNHOME POOLS NEED LINE
  SINGLE FAMILY TRASH ASSESSMTS 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 31,731.70 $380,780.40               380,780.40                -          190.20 x 2002 single family
  TOTAL SF ASSESSMENTS             192,490.78             192,490.78             192,490.78            192,490.78           192,490.78                192,490.78                192,490.78                192,490.78          192,490.78                 192,490.78                 192,490.78                 192,490.78             2,309,889.32            2,309,889.32                -      #VALUE!  
4102 ASSESSMENTS-CONDOMINIUM 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 2,391.66 $28,699.89 $28,699.89      16,813.26                -        28,699.89   New SDAT numbers
4103 ASSESSMENTS-VACANT LOTS 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 15,100.00 $181,200.00               181,200.00      97,943.06                -      181,200.00   No rate change ($300 x 604)
4107 ALLOWANCE FOR NEW HOMES 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33 2,083.33                 25,000.00                 25,000.00                -                  -        25,000.00  
4101 TOWNHOUSE ASSESSMENTS 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 12,931.63 $155,179.52               155,179.52      79,019.35                -      155,179.52   New SDAT numbers
4150 MAINTENANCE FEE-NRTHSHRE TH 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80 2,580.80                 30,969.60                 30,969.60      18,716.50                -        30,969.60   Based on Actuals / Work sheets
4151 MAINTENANCE FEE-SUMMERFLD TH 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12 2,826.12                 33,913.40                 33,913.40      24,129.79                -        33,913.40   Based on Actuals / Work sheets
4152 MAINTENANCE FEE-LAKE ANITA TH 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79 2,131.79                 25,581.45                 25,581.45      14,860.45                -        25,581.45   Based on Actuals / Work sheets
4154 MAINTENANCE FEE-AUD TER N TH 547.50 547.50 547.50 547.50 547.50 547.50 547.50 547.50 547.50 547.50 547.50 547.50                   6,570.00                  6,570.00  
4201 OUTSIDE POOL MEMBERSHIP               15,750.00               13,125.00                5,250.00                5,250.00                             -                               -                               -                        -                               -                               -                               -                   39,375.00                 39,375.00      37,188.50                -        39,375.00   Estimate to sell 75 @ $525
4204 POOL RELATED INCOME                          -                           -                  3,000.00                1,800.00                 700.00                      400.00                      100.00                             -                        -                               -                               -                               -                     6,000.00                  6,000.00       7,129.54                -         6,000.00   Reduced based on FY08 actuals
4400 LATE FEES                 5,200.00                5,200.00                5,200.00                5,200.00              5,200.00                    5,200.00                    5,200.00                    5,200.00             5,200.00                    5,200.00                    5,200.00                    5,200.00                 62,400.00                 62,400.00      33,974.25                -        62,400.00   Increased based on FY08 actuals & increased dues
4450 RECAPTURED LEGAL FEES                 1,000.00                1,000.00                1,000.00                1,000.00              1,000.00                    1,000.00                    1,000.00                    1,000.00             1,000.00                    1,000.00                    1,000.00                    1,000.00                 12,000.00                 12,000.00   Increased based on FY08 actuals
4500 INTEREST - checking                 1,250.00                1,250.00                1,250.00                1,250.00              1,250.00                    1,250.00                    1,250.00                    1,250.00             1,250.00                    1,250.00                    1,250.00                    1,250.00                 15,000.00                 15,000.00       2,740.78                -        15,000.00   No change
4520 CABLE FRANCHISE INCOME                 8,000.00                         -                  8,000.00                         -                8,000.00                             -                      8,000.00                             -               9,000.00                             -                      9,000.00                             -                   50,000.00                 50,000.00      18,309.56      22,200.00      27,800.00   Increased based on FY08 actuals
4810 LAKETALK ADVERTISEMENTS                 3,000.00                3,000.00                3,000.00                3,000.00              3,000.00                    3,000.00                    3,000.00                    3,000.00             3,000.00                    3,000.00                    3,000.00                    3,000.00                 36,000.00                 36,000.00       9,496.00      11,395.20      24,604.80   Increase based on FY08 actuals
4820 ECC APPLICATION FEES & POST                   400.00                   500.00                   900.00                  900.00                 900.00                      900.00                      860.00                      600.00                600.00                       600.00                       640.00                       200.00                   8,000.00                  8,000.00       4,455.00       5,346.00       2,654.00   No change
4822 BOAT RACK RENTAL                 6,400.00                2,000.00                   800.00                  800.00                 800.00                      500.00                      500.00                      200.00                             -                               -                               -                   12,000.00                 12,000.00   Increased based on FY08 actuals
4823 BOAT FEES                 6,000.00                1,875.00                   450.00                  600.00                 225.00                        30.00                        30.00                             -                        -                               -                               -                               -                     9,210.00                  9,210.00       8,740.00       9,495.00         (285.00)   Increased based on FY08 actuals
4831 PROPERTY TRANSFER FEES                   500.00                   500.00                   500.00                  500.00                 500.00                      500.00                      500.00                      500.00                500.00                       500.00                       500.00                       500.00                   6,000.00                  6,000.00            70.00       6,000.00   No change
4829 BUILDING PERMIT INCOME                   500.00                   500.00                   500.00                1,000.00                 500.00                      500.00                             -                               -                  500.00                             -                               -                               -                     4,000.00                  4,000.00       3,900.00       4,680.00         (680.00) -14.5% No change
4830 RESALE PACKAGES                   250.00                   250.00                   500.00                  500.00                 500.00                      500.00                      500.00                      500.00                500.00                       500.00                       250.00                       250.00                   5,000.00                  5,000.00      11,900.00      14,280.00      (9,280.00)   No change
4850 WESTWINDS GROUNDS REIMBURSEMENT                 5,623.00                         -                           -                           -                         -                               -                               -                               -                        -                               -                               -                               -                     5,623.00                  5,623.00       7,300.93      13,607.00      (7,984.00) -58.7% per 2000 MOU
4900 OTHER INCOME                          -                       20.00                    20.00                    20.00                  20.00                        20.00                        20.00                        20.00                 20.00                        20.00                        20.00                             -                       200.00                     200.00      11,303.95       2,000.00      (1,800.00) -90.0% No change
        TOTAL REVENUE             286,956.60             262,303.60             263,453.60            254,903.60           255,678.60                246,883.60                254,043.60                245,353.60          254,653.60                 245,153.60                 253,943.60                 244,483.60             3,067,811.18            3,067,811.18    407,990.92      81,003.20 ########### 3687.3%
                                -  
LESS RESERVE DEPOSITS             219,632.00             224,632.00              85,632.00              85,632.00            55,632.00                  55,632.00                  45,632.00                  35,632.00           35,632.00                  35,632.00                  25,632.00                  34,932.12               939,884.12               939,884.12      98,334.00      98,334.00    841,550.12 855.8%
  NET REVENUE               67,324.60               37,671.60             177,821.60            169,271.60           200,046.60                191,251.60                208,411.60                209,721.60          219,021.60                 209,521.60                 228,311.60                 209,551.48             2,127,927.06            2,127,927.06    309,656.92     (17,330.80) ########### -12378.3%
                          -  
                          -  
                          -  
                          -  
  EXPENSES                               -        
5100 BANK CHARGES                     10.00                     10.00                    10.00                    10.00                  20.00                        20.00                        20.00                        20.00                 20.00                        20.00                        20.00                        20.00                     200.00                     200.00          182.27          218.72           (18.72) -8.6% No change
5200 AUDIT & TAX PREPARATION                          -                           -                           -                  7,500.00                       -                               -                               -                               -                        -                               -                               -                               -                     7,500.00                  7,500.00          500.00       7,500.00                -   0.0% No change
5203 TAXES                          -                  1,250.00                5,750.00                         -                         -                      5,750.00                             -                               -               5,750.00                             -                               -                      5,750.00                 24,250.00                 24,250.00       2,474.06       9,500.00      14,750.00 155.3% Increase based on actuals
5205 LEGAL EXPENSE-GENERAL                 2,500.00                2,500.00                2,500.00                2,500.00              2,500.00                    2,500.00                    2,500.00                    2,500.00             2,500.00                    2,500.00                    2,500.00                    2,500.00                 30,000.00                 30,000.00       6,392.03       7,670.44      22,329.56 291.1% No change
5206 LEGAL EXPENSE-COLLECTIONS                 1,600.00                1,600.00                1,600.00                1,600.00              1,600.00                    1,600.00                    1,600.00                    1,600.00             1,600.00                    1,600.00                    1,600.00                    2,400.00                 20,000.00                 20,000.00      16,419.07      19,702.88          297.12 1.5% No change
5215 LIABILITY INSURANCE/D&O                 8,417.00                8,417.00                8,417.00                8,417.00              8,417.00                    8,417.00                    8,417.00                    8,417.00             8,417.00                    8,417.00                    8,417.00                    8,417.00               101,004.00               101,004.00      44,269.90      53,123.88      47,880.12 90.1% No change
5226 WORKERS COMPENSATION EXP                 2,500.00                2,500.00                       -                               -                      2,500.00                             -                        -                      2,500.00                             -                               -                   10,000.00                 10,000.00          745.00          745.00       9,255.00 1242.3% Increase based on actuals
5230 PRINTING & REPRODUCTION                 1,500.00                1,500.00                1,500.00                1,000.00              1,000.00                    1,500.00                    1,500.00                    1,500.00             1,500.00                    1,500.00                    2,000.00                    2,000.00                 18,000.00                 18,000.00       2,704.79       3,245.75      14,754.25 454.6% No change
5233 PAYROLL  SERVICE EXPENSE                   210.00                   142.00                   142.00                  142.00                 142.00                      142.00                      211.00                      142.00                142.00                       142.00                       142.00                       142.00                   1,841.00                  1,841.00  Based on prior year       1,841.00 #DIV/0! Expecting 5% increase
5235 PAYROLL & BURDEN               46,740.70               46,740.70              46,740.70              70,111.05            46,740.70                  46,740.70                  46,740.70                  46,740.70           70,111.05                  46,740.70                  46,740.70                  46,740.70               607,629.10               607,629.10    352,495.55    422,994.66    184,634.44 43.6% Increased due to cola and health benefits
5255 COMMON AREA ELECTRICITY                   340.00                   340.00                   340.00                  340.00                 340.00                      340.00                      340.00                      340.00                340.00                       340.00                       340.00                       340.00                   4,080.00                  4,080.00       1,710.79       2,052.95       2,027.05 98.7% No change
5258 WEST WINDS ELECTRIC                   289.00                   289.00                   289.00                  289.00                 289.00                      289.00                      289.00                      289.00                289.00                       289.00                       289.00                       289.00                   3,468.00                  3,468.00       1,907.51       2,289.01       1,178.99 51.5% No change
5261 BOD-STAFF TRAINING                   250.00                   250.00                   250.00                  250.00                 250.00                      250.00                      250.00                      250.00                250.00                       250.00                       250.00                       250.00                   3,000.00                  3,000.00   No change
5263 COMPUTERS                 2,000.00                         -                           -                  2,000.00                       -                      2,000.00                             -                      1,000.00                   7,000.00                  7,000.00          507.39          608.87       6,391.13 1049.7% Reduced
5267 ENGINEERING/Consulting                 3,750.00                3,750.00                3,750.00                3,750.00              3,750.00                    3,750.00                    3,750.00                    3,750.00             3,750.00                    3,750.00                    3,750.00                    3,750.00                 45,000.00                 45,000.00   EAP's- Merle and Linganore, survey work
5270 GENERAL OFFICE EXPENSE                 1,550.00                1,550.00                1,550.00                1,550.00              1,550.00                    1,550.00                    1,550.00                    1,550.00             1,550.00                    1,550.00                    1,550.00                    1,550.00                 18,600.00                 18,600.00       5,795.05       6,954.06      11,645.94 167.5% Increase, now includes cleaning of office
5272 OFFICE FURNITURE & EQUIPMENT                   300.00                   300.00                1,700.00                  300.00                 300.00                      300.00                      300.00                      300.00                300.00                       300.00                       300.00                       300.00                   5,000.00                  5,000.00          780.27          936.32       4,063.68 434.0% Partitions for upstairs area
5273 LLA OFFICE EQUIPMENT RENTAL                   800.00                   800.00                   800.00                  800.00                 800.00                      800.00                      800.00                      800.00                800.00                       800.00                       800.00                       800.00                   9,600.00                  9,600.00       6,586.30       7,903.56       1,696.44 21.5% Increased based on FY 08 actuals
5274 LAKETALK EXPENSE                 3,620.00                3,620.00                3,620.00                3,620.00              3,620.00                    3,620.00                    3,620.00                    3,620.00             3,620.00                    3,620.00                    3,620.00                    3,620.00                 43,440.00                 43,440.00      39,296.67      47,156.00      (3,716.00) -7.9% No change
5275 POSTAGE EXPENSE                 1,550.00                   600.00                   600.00                1,500.00                 600.00                      600.00                      600.00                      600.00                600.00                       600.00                       600.00                    1,550.00                 10,000.00                 10,000.00       4,376.84       5,252.21       4,747.79 90.4% No change
5276 MEETING ROOM RENTAL                     50.00                     50.00                    50.00                    50.00                  50.00                        50.00                        50.00                        50.00                 50.00                        50.00                        50.00                        50.00                     600.00                     600.00   No change
5280 INTEREST EXPENSE                   397.58                   395.41                   383.73                  378.10                 366.46                      360.59                      351.75                      340.19                333.93                       322.41                       316.01                       306.98                   4,253.14                  4,253.14   Updated per amortization schedule
5281 INTEREST-LINE OF CREDIT                 3,438.00                3,438.00                3,438.00                3,438.00              3,438.00                    3,438.00                    3,438.00                    3,438.00             3,438.00                    3,438.00                    3,438.00                    3,438.00                 41,256.00                 41,256.00   Estimated Interest on Line of Credit
5294 COMMITTEE FUNDING                 5,000.00                         -                           -                           -                         -                               -                               -                               -                        -                               -                               -                               -                     5,000.00                  5,000.00       6,146.52       7,375.82      (2,375.82) -32.2% No change
5293 SOCIAL COMMITTEE FUNDING                 1,000.00                1,000.00                1,000.00                1,500.00              1,500.00                    1,000.00                    1,500.00                    1,500.00                      -                               -                               -                   10,000.00                 10,000.00   No change
5297 OTHER EXPENSE                   250.00                   250.00                   250.00                  250.00