AGENDA

Lower Neuse Basin Association, Inc.®

Neuse River Compliance Association, Inc.®

February 4, 2015City of Raleigh, N.C.

10:00 a.m.

Welcome, Roll Call, and Introduction of Guests

* Member Reports (pages 2 – 3)

Approval of Minutes for November, 2015 – Dan (pages 4 – 6)

LNBA/NRCA Treasurer’s Report, February, 2016 – Donald (pages 7 - 8)

* Draft Financial Policy – Haywood (pages 9 – 19)

LNBA Sampling Committee Report, February, 2016 - Haywood (page 20.)

* Update - Reinstate Metals Monitoring for Coalitions

* Website Improvements Update

* 2014 Annual Report and 2015 Field Inspection – (pages 21-22)

Nutrient Renewals Presentation – Mike Schmid, Chief Marketing OfficerRenewable Nutrients, LLC

FY 2016-17 LNBA/NRCA Budget Presentation – Haywood & Finance Committee(pages 23 – 28)

Update, Durham County’s Collection System Permit Appeal - Dan

Sanderson Farms Update – Dan & Haywood

Rule Revisions Update – Dan & Haywood

Next Meeting and Adjourn – Location/Date: Town of Clayton, N.C., May 5, 2016

LNBA/NRCA Board Updates

There are 2 proposed hog waste-to energy projects for animal waste slated for Sampson County:

http://www.fayobserver.com/news/local/sampson-county-oks-incentives-package-for-hog-

waste-power-plants/article_e6d15dcd-0040-50b3-b08a-5580d2b64203.html

CLEAN Stakeholder Workshop at Colorado State University (see agenda).

NRCA Annual Report preparation is underway.

AGENDA: The CLEAN Center Stakeholder Workshop

Purpose: Colorado State University is hosting its annual stakeholder workshop for the CLEAN Center (Comprehensive, optimal and Effective Abatement of Nutrients). This is an opportunity for representatives of urban utilities, stormwater systems, agricultural producers, and land managers as well as researchers to learn about the status of nutrient controls and their impacts at the system level, and about advances in modeling and analysis technologies used to identify tradeoffs and innovations to respond to the evolving regulatory structure. The agenda includes a workshop to demonstrate the Watershed Resources Assessment Program, and presentations by featured speakers focusing on advances in system level nutrient management for their sectors. All speakers will be followed by a facilitated panel discussion to engage feedback from stakeholders.

Date & Time: February 23, 2016, 8:30 am – 5:30 pm Location: Lory Student Center, Colorado State University, Fort Collins, Colorado

8:30 am – 8:45 am Breakfast/ Welcome Mazdak Arabi, Colorado State University

LSC 382

8:45 am –9:45 am Forming Associations of Urban Wastewater Utilities Toward Increased Efficiency Haywood Phthisic – Lower Neuse Basin Association, NC Panel Discussion: 20 min

LSC 382

Break 10:00 am – 11:00 am Agricultural Nutrient Control: Monitoring and

Modeling Capabilities Daren Harmel – USDA AR, Temple, TX Panel Discussion: 20 min

LSC 382

11:00 am – 11:45 am Nutrient Management Incentives & Trading Marc Ribaudo – USDA ERS, Washington, DC Panel Discussion: 15 min

LSC 382

11:45 am – 1:00 pm Lunch / Invited Seminar Nutrient Pollution: A Wicked Challenge for Economic (and other) Instruments Jim Shortle - Penn State, State College, PA

LSC 382

1:00 pm – 2:00 pm Nutrient Control Credits from Urban Streams Brian Bledsoe, University of Georgia, Athens, GA Panel Discussion: 20 min

LSC 382

2:00 pm – 2:45 pm Regulation & Compliance: Reg.85 – Goals and the way forward CDPHE Panel Discussion: 20 min

LSC 382

Break 3:00 pm – 4:00 pm System Level Integration – Big Dry Creek Study

Mazdak Arabi & Dana Hoag LSC 382

4:00 pm – 5:00 pm The Watershed Rapid Assessment Program (WRAP) Mazak Arabi & Tyler Wible

LSC 382

5:00 pm – 5:30 pm Wrap Up Mazdak Arabi

LSC 382

Lower Neuse Basin Association®/Neuse River Compliance Association®

November 5, 2015, Meeting MinutesCity of Kinston, N.C.

Attending:

Jordan Hughes Town of Cary Kenneth Stevens City of KinstonBarry Parks City of Wilson T. J. Lynch City of RaleighFred Dancy SGWASA Dan Wall Johnston CountyGlenn Dunn Poyner & Spruill Lorrie Stagner Aqua, N.C.Jeff White Dupont - Kinston Jimmy Pridgen City of WilsonKaren Brashear City of Goldsboro Carrie Ruhlman DEQ - DWRTammy Hill DEQ - DWR John Cratch Town of ApexDanny Lassiter CWS, Inc. James Warren Town of ClaytonChuck Smithwick Contentnea MSD Haywood Phthisic Executive Director, LNBA/NRCAMike McAllister Town of Kenly

In the Chair’s absence, Vice Chair Barry Parks, called the meeting to order and welcomed everyone. Theroll was called and there were 11 of 18 members present representing the LNBA and 14 of 22 memberspresent representing the NRCA. There was a quorum present for both associations. Guests wereintroduced and recognized.

Board Minutes – Minutes for the September 7, 2015 were presented for approval. T. J. Lynch made themotion to approve as presented, seconded by Dan Wall, and approved by the Board.

Treasurer’s Report - The November, 2015 Treasurer's Report was presented by Haywood. The LNBAaccount balance is $162,122.17 and NRCA account balance is $229,855.02. Haywood noted that thisreport is prepared every month and circulated to the Executive Committee. Chuck Smithwick made themotion to approve the report as presented, motion seconded by T. J. Lynch, and approved by the Board.

990 Tax Return for 2014 – The 990 tax report has been prepared and ready for submittal to the IRS. Thereport was emailed to the Board for review prior to the meeting. With no comments the report will besubmitted by November 15th .

FY 2016 – 17 Budget Preview – Haywood reviewed two options for the LNBA and NRCA so members havean idea of a minimum low and maximum high for each association. The formal budgets will be presented atthe February Board Meeting once the Finance Committee has reviewed.

LNBA Sampling Committee Report – Work continues on the Lower Neuse River Monitoring ServiceContract No. 5 with Environment I. All sampling was completed by Environment 1 in September andOctober. Data sets have been received through August, 2015. All invoices through September, 2015 havebeen processed and paid.

Metals Monitoring - On September 21st the monitoring coalitions met with Director Jay Zimmerman andDWR staff regarding the issues with re-starting the metals monitoring program. The coalitions representedat the meeting spoke to the issues and the Director indicated he would evaluate the information andrespond back to the coalitions by the end of the week. On Sept. 25th the Director rescinded the directive to

restart the metals monitoring. The Director has directed DWR staff to convene an external stakeholdergroup to gain additional input and clarity on dissolved metals monitoring. The Chairman, Dan McLawhorn,requested that Jay Sauber, water quality consultant for the LNBA, represent the LNBA on the workgroup.

Sauber Water Quality Consultant Agreement -The contract written with Jay Sauber was strictly to theNRCA with thought of the 303(d) listing review. At that time (May, 2015) there was no indication metalmonitoring sampling was going to be re-initiated. The LNBA should consider executing a contract withSauber Water Quality Consulting for the work on the dissolved metals monitoring. Secondly, Dan hasasked that Jay participate in the workgroup being established by DWR (memo from Director and email fromDam to DWR). To date the LNBA has spent $3,360.00 for his services on this matter. I recommend thecontract with Sauber Water Quality Consulting be executed in the amount of $7,500.00 should the Boarddetermine an additional contract is needed. Following discussion, a motion was made by Karen Brashear torevise/prepare a contract with Sauber Consulting, seconded by James Warren, and approved by the Board.

Bear Creek Stream Gage – The LNBA has received an agreement renewal for the Bear Creek StreamGage for the period October 1, 2015 to September 30, 2016. The LNBA’s share is $8,400.00 for the aboveperiod. This gage has been in service since October, 1987. The LNBA began funding the gage inNovember, 2009 due to funding cuts. The LNBA has spent $45,800 (including payment due in Oct. 2015) tokeep the gage operational. The value of continued support is questionable since sufficient flow data base isavailable to make nutrient calculations should that be necessary. The site went “dark” on October 1st in theabsence of an executed agreement. My recommendation to the Board is to decline to continue funding thegage site. The flow data base is sufficient to make nutrient calculations should that be necessary. Followingdiscussion, Karen Brashear made a motion to continue funding the gage station but the motion failed dueto the lack of a second.

Website Improvements Update – Haywood noted the website update is about 95% complete. Data from1994 through September, 2015 has been uploaded and ready for use. This includes all site that weresampled during the period previously noted. The sampling routes are depicted in Google Maps and can beviewed in Google Earth as well. To access the data portion of the website requires one to log in to the site.

Meeting Schedule for 2016 – Haywood presented the meeting dates for 2016. The meeting schedulesinclude four and five possible meeting dates. Following discussion, a motion was made by James Warrento meet four times during 2016, seconded by Karen Brashear, and approved by the Board. The dates andlocations are:

February 4, 2016 hosted by the City of RaleighMay 5, 2016 hosted by the Town of ClaytonSeptember 1, 2016 hosted by the City of GoldsboroNovember 3, 2016 hosted by Contentnea MSD.

Other Business -

Sanderson Farms Update – Haywood updated the Board on the issuance of the permit for the processingfacility located in St. Pauls. Comments were filed on the draft permit (along with the SELC). During thepublic hearings for the draft permit Sanderson Farms publicly stated the growers would be in Kinston andnot St. Pauls. Following discussion, a motion was made by T. J. Lynch for the Executive Committee tocontinue exploring if a challenge to the permit issued to Sanderson Farms is possible, second by JamesWarren, and approved by the Board.

Durham County’s Collection System Permit Appeal – Glenn reviewed Durham County’s permit appeal andthe basis for that appeal. The issue is the fact that the “affirmative defense” (an issue beyond thepermittee’s control such as a storm event) was not written into the permit as other facilities have in theirpermits. DWR’s position is not to have that language in the permit.

Rules Review Update – The process for Rules Review continues to slowly move forward with the intent topresent to the EMC WQC at their January, 2016 meeting.

The next meeting is scheduled for February 4, 2016 at 10:00 hosted by the City of Raleigh. With no furtherbusiness the meeting was adjourned.

Lower Neuse Basin Association, Inc. / Neuse River Compliance Association, Inc.

Treasurer's Report2/1/2016

LNBA

Balance Forward: (checking per bank statement -12/29/15) Checking 88,572.68$

Savings 50,192.67$

Debits: Environment 1 (December, 15 Inv.) 7,289.58$

Phthisic Consulting, Inc. (Nov & Dec, 15, Inv.) 2,803.34

Poyner & Spruill (Inv.) -

MFG Consulting (Dec, 15 Inv.) 175.00

Bank Charges (checks & maintenance fees) 1.00

Total Debits 10,268.92$

Credits: Interest (checking) 10.31$

Interest (savings) 10.29

Membership Fees -

Checking Account Balance (per bank statement - 1/27/16) 78,314.07$

LGCU Share Account Balance (savings account) 50,202.96

Total LNBA Account Balance 128,517.03$

NRCA

Balance Forward: (per bank statement - 12/29/15) Checking 97,543.89$

Savings 123,436.05

Debits: Poyner & Spruill ( Inv.) -$

Phthisic Consulting, Inc. (Nov & Dec, 15 Inv.) 6,344.00

MFG Consulting (Nov, 15 Inv.) -

Bank Charges (checks & maintenance fees) 1.00

Total: 6,345.00$

Credits: Transfer to Checking -$

Interest (Savings) 25.31

Interest (Checking) 11.52

Nitrogen Lease (Craven County) -

Account Balance (per bank statement -1/27/15) Checking 91,210.41$

LGCU Share Account Balance (savings account) Savings 123,461.36

Total NRCA Account Balance 214,671.77$

Lower Neuse Basin Association, Inc. / Neuse River Compliance Association, Inc.

Treasurer's Report1/7/2016

LNBA

Balance Forward: (checking per bank statement -11/24/15) Checking 100,012.45$

Savings 50,180.64$

Debits: Environment 1 (November, 15 Inv.) 7,289.58$

Phthisic Consulting, Inc. (November, 15, Inv.) -

Poyner & Spruill (November, 15 Inv.) 2,038.00

MFG Consulting (Oct & Nov, 15 Invs.) 2,125.00

Bank Charges (checks & maintenance fees) 1.00

Total Debits 11,453.58$

Credits: Interest (checking) 13.81$

Interest (savings) 12.03

Membership Fees -

Checking Account Balance (per bank statement - 12/28/15) 88,572.68$

LGCU Share Account Balance (savings account) 50,192.67

Total LNBA Account Balance 138,765.35$

NRCA

Balance Forward: (per bank statement - 11/24/15) Checking 98,253.16$

Savings 123,406.46

Debits: Poyner & Spruill (November, 15 Inv) 1,097.38$

Phthisic Consulting, Inc. (Nov, 15 Inv.) -

MFG Consulting (Nov, 15 Inv.) 75.00

Bank Charges (checks & maintenance fees) 1.00

Total: 1,173.38$

Credits: Transfer to Checking -$

Interest (Savings) 29.59

Interest (Checking) 14.11

Nitrogen Lease (Craven County) 450.00

Account Balance (per bank statement -12/28/15) Checking 97,543.89$

LGCU Share Account Balance (savings account) Savings 123,436.05

Total NRCA Account Balance 220,979.94$

Lower Neuse Basin Association (LNBA)FINANCIAL POLICY AND PROCEDURES MANUALApproved by the Board of Directors, Month XX, 2016

Table of Contents

Introduction ...........................................................................................................................2

1. General Financial Management ........................................................................................3

2. Accounting ........................................................................................................................4

3. Internal Controls ................................................................................................................7

4. Financial Planning & Reporting ........................................................................................8

5. Revenue & Accounts Receivable ......................................................................................9

6. Expense & Accounts Payable ................................................................................ .........10

7. Asset Management ...........................................................................................................12

FINANCIAL POLICY AND PROCEDURE MANUALApproved by the Board of Directors, Month XX, 2016

Introduction

Maintaining meaningful and well‐considered policies and procedures are a critical in establishing a

strong financial management system. Policies and procedures are used to identify and implement

an organization’s internal controls and to ensure compliance with applicable regulatory standards.

Documenting the organization’s fiscal policies also serves as an important tool for clarifying roles

and responsibilities and ultimately for ensuring that the organization’s financial data is an accurate

and reliable basis for decision making.

The policy and procedural guidelines contained in this document are designed to:

• Protect the assets of the organization

• Ensure accurate records of the organization’s financial activities are maintained

• Provide a framework for the organization’s financial decision making;

• Establish operating standards and behavioral expectations;

• Serve as a training resource for staff; and

• Ensure compliance with federal, state, and local legal and reporting requirements.

A policy is any organizational requirement or set of requirements that describes or guides standard

operational action. A policy should be designed to promote the conduct of authorized activities in an

effective, efficient and economical manner and should provide a satisfactory degree of assurance

that the resources of the Organization are safeguarded. A procedure is the method employed to carry

out activities in conformity with prescribed policies.

Changes to the policies and associated procedures above require approval from the Board of

Directors.

LNBA FINANCIAL POLICY AND PROCEDURE MANUALApproved by the Board of Directors, Month XX, 2016

1. General Financial Management

1.1 Financial Policy Change Control

Procedures:

1. All financial policies and procedures will be reviewed by the Executive Director and FinanceCommittee at a minimum of every three years.

2. It is the responsibility of the Executive Director and/or the Finance Committee to communicatethe need for a new policy or changes to existing policies to the Board of Directors.

3. The Executive Director and/or the Finance Committee will oversee the process of developingrecommendations for new policies and changes to existing policies.

4. All financial operating procedures will be established in accordance with applicable regulations ofgoverning and administrative agencies, including, but not limited to Generally AcceptedAccounting Principles (GAAP). The Board of Directors must approve all polices.

5. The responsibility to implement and maintain operating procedures in accordance with approvedpolicies are the Executive Director.

6. Revisions to non‐designated policies & procedures must be documented and recommended by the Executive Director and approved by the Finance Committee with notification to the Board.

1.2 Cost Management

Procedures:

1. Annual spending in excess of any program category or fund in the approved annual operatingbudget must be authorized by the Board of Directors. Spending will be monitored based uponmonthly bank account and Treasurer Reports.

2. The Treasurer will provide financial reports at every regularly scheduled Board meetings.

2. Accounting

2.1 Accounting System

Procedures:

1. The LNBA’s fiscal year will run from July 1to June 30 unless otherwise stipulated by the Board ofDirectors.

2. LNBA will maintain its accounting records according to a cash basis accounting system.

3. Records may be maintained as electronic files.

4. Bank accounts will be reconciled monthly with the preparation of the monthly Treasurer’sReport.

5. The Executive Director has final responsibility for the proper use and maintenance of theoperational accounting system.

2.2 Chart of Accounts

Procedures:

1. Account tracking will be structured to facilitate data collection and completion of anyreports required by any grants and all contracts.

2. For ease of preparation of different reports, account designations will be designed to segregateeach individual funding source’s associated revenue and expenses with a certain namedesignation as required.

3. The list of accounts will be reviewed annually by the Executive Director.

2.3 Allocations

Procedures:

1. LNBA will use a direct allocation methodology for charging expenses to various functionswhen possible. For those expenses which cannot be directly assigned to a function, LNBA willselect an appropriate allocation base to charge such expenses to various functions.

2. Expense allocation methods will be reviewed by the Executive Director annually and revisedwhen necessary to reflect significant changes in the nature or level of the organization’s currentactivities.

3. LNBA will maintain an activity based time tracking system to accurately capture, assign costs,and report expenses on a functional basis.

2.4 Financial Records

Procedures:

1. Access to accounting records will be controlled, at a minimum and as necessary, through the useof passwords and user access privileges for computerized records and appropriate physical

measures for hard‐copy records.

2. The financial data will be backed up on a periodic basis and back-up file copies will be storedseparate to working data bases as maintained on computers used to document financial

information. Back‐up file media will be retained for a minimum of three years.

3. All records will be held for the appropriate length of time in accordance with state, federal andlegal liability requirements as documented in the company records retention policy.

2.5 Monthly Reconciliations

Procedures:

1. Bank statements are reconciled on a monthly basis by the Executive Director or his designee andreported on the monthly Treasurer’s Report. The reconciliation is then reviewed and approved bythe Treasurer.

2. All subsidiary funds are reconciled monthly by the Executive Director.

3. The Treasurer’s Report is presented at each regularly scheduled Board meeting and monthly tothe Executive Committee.

2.6 Audit Preparation

Procedures:

1. The Executive Director prepares the monthly books and reviews them for accuracy on a regularbasis.

2. All bank statements are reconciled monthly.

3. A detailed list of accounts payable and accounts receivable will be ready for the auditor’s review.

4. The auditor will be provided a copy of all Treasurer’s Reports.

5. A detailed list of all capital assets bought and sold during the fiscal year will be available.

6. If the Corporation has notes or loans payable, the auditor is provided with paperwork on all newloans and balances as of the end of the fiscal year for all existing loan obligations.

7. If any leases or contracts are in force, copies will be prepared for the auditor's use.

8. Copies of minutes from Board meetings will be posted on the website and available for review.

9. Invoices are to be filed with the monthly bank statement and reconciled.

2.7 Annual Audit

Procedures:

1. The LNBA will issue a request for proposal of external audit firms to conduct the financialaudit as determined necessary but at minimum every 5 years. The Executive Director willreview and identify a list of qualified firms to present to the Finance Committee.

2. The Board of Directors will select the auditor based on recommendations made by the FinanceCommittee and Executive Director.

3. Audits will be conducted following the close of the fiscal year. The audit will be conducted inaccordance with all state and federal requirements.

4. Upon completion of the audit, the audit report will be presented to the Finance Committee forreview and recommendation to the Board. The Board must approve the audit report beforeit is adopted.

5. The LNBA will select an appropriate firm or individual to prepare the 990 tax return.

6. The Finance Committee will review the 990 tax return prior to it being filed. The 990 tax returnwill be provided to the Board prior to submission to the IRS.

3. Internal Controls

3.1 Conflict of Interest

Procedures:

1. Upon or before hire, election, or appointment each employee and Board member must provide awritten disclosure of all direct or indirect financial interests that could potentially result in aconflict of interest. Examples include employer, business, and other nonprofit affiliations, andthose of immediate family members or a significant other. This written disclosure will be kept onfile and will be updated annually as needed.

2. Employees and Board members must disclose any interests in a proposed transaction or decisionthat may create a conflict of interest. After disclosure, the employee or Board member will notbe permitted to participate in discussions or decisions related to the transaction.

3. Should there be any dispute as to whether a conflict of interest exists:a. The Executive Director or any Board Member shall identify any potential conflict of interest

believed to exist, and report this to the Chair and Vice-Chair.b. Based on review and consideration of the Chair and Vice-Chair, the matter will be referred to

the Board of Directors and it shall determine whether a conflict of interest exists for theExecutive Director or a member of the Board, and shall determine the appropriate response.

4. All Board members, employees, and contractors shall certify that they will conform with theorganization code of conduct and conflict of interest policy. This certification will be updated asappropriate.

5. Related party transactions where the impacts cannot be mitigated must be approved by theBoard.

4. Financial Planning & Reporting

4.1 Annual Budget

Procedures:1. The Executive Director coordinates the creation of the annual budget with the Finance

Committee.2. The Executive Director then develops a draft budget for each year by the proceeding January of

each fiscal year.3. The Executive Director presents this draft to the Board and identifies budget challenges where

appropriate.4. A final budget must be reviewed and approved by the Board prior to the beginning of the fiscal

year.

4.2 Financial Reporting

Procedures:1. At every regularly scheduled Board meeting the Treasurer will provide a report listing all

expenditures and revenues. Periodically a report will be presented summarizing the yearto date expenditures compared to the budget.

2. The Executive Director will maintain the following information:a. Budget to Actual Reportsb. Treasurer’s Reports and Bank Statementsc. Grant Reports to be submitted to Grantors (as needed)d. Lobbying reports (Quarterly)

5 Revenue & Accounts Receivable

5.1 Invoice Preparation

Procedures:

1. The Executive Director will generate member invoices for dues and fees for the fiscal year or forany special assessment approved by the Board.

2. All invoices and supporting documentation will be mailed to each member with payment due30 days from invoice date.

3. An aged accounts receivable report will be generated following the initial 30 days after invoiceissuance and additional reports will be prepared as needed. The Executive Director will contactmember representatives concerning any past due invoices. An accounts receivable report will beprovided to the Board as appropriate.

5.2 Cash Receipts

Procedures:1. The Executive Director is responsible for implementing and monitoring cash management

protocols for the LNBA.

2. For checks mailed directly to LNBA, the mail is opened by the Executive Director who thenseparates checks from other material and, as appropriate, forward the other material fordistribution.

3. Checks are to be promptly deposited into the LNBA’s accounts. Each check shall be endorsedwith a designation “For Deposit Only” with the correct account number on the check.

4. The Executive Director shall reconcile all deposits to the Board approved dues summary.

5. All revenue received will be noted on the monthly Treasurer’s Report.

6 Expense & Accounts Payable

6.1 Contractual Commitments

Procedures:

1. The Chair of the Board, or as authorized, the Vice-Chair has the authority to enter intoagreements and contracts for service, consulting, and other operational contracts on behalf ofthe LNBA provided the Board has approved such action.

2. Any contract with a related party or with any potential for a conflict of interest which cannot bemitigated with internal controls must be authorized in advance by the Board of Directors.

6.2 Purchasing

Procedures:

1. The Executive Director has authority to review and approve any purchase under $1,000.00. Onceapproved, the requisition form or other appropriate authorization will be returned to therequester to execute their order. Payment will be in accordance with the accounts payableprocess.

2. The Executive Director will review all invoices and supporting detail prior to payment to ensureappropriate approvals were obtained.

6.3 Travel Expenses

Procedures:1. No travel expenses for Board members or other representatives will be paid unless authorized by

the Board in advance of travel.2. No one may approve his/her own Travel Requisition Form.

3. Following the approved trip, all expenses must be documented by a written description of theexpenses with the appropriate itemized receipts. This description shall be submitted for approvalthrough the established accounts payable process.

6.4 Other Business Expense Reimbursement

Procedures:

1. Board members may be reimbursed for approved expenses (other than travel) incurredfor LNBA business purposes.

6.5 Accounts Payable ‐Checks

Procedures:1. Officers of the Corporation and the Executive Director are authorized to sign checks.

2. All signatures on checks must be originals. Use of stamped signatures is not permitted.

3. Check stock shall be secured in a location with limited or restricted access.

4. Checks above a minimum balance of $10,000.00 require two authorized signatures, except forrecurring payments to approved contractors/vendors. Approved contractor/vendors are thosewith established written contracts with the LNBA where payment procedures have beendescribed within the approved contract/agreement.

5. Checks may never be signed by an individual to whom they are made payable. This includesreimbursement and pay checks.

6. All invoices will be forwarded to the Executive Director for review and paymentrecommendation. Upon a positive recommendation for payment the invoice will beforwarded for payment approval by the Chair or Vice-Chair of the LNBA. Upon approval by theChair or Vice Chair, the Treasurer shall review and determine if payment is appropriate. Followinga finding by the Treasurer that payment is appropriate, he will proceed with processing thepayment within 3 working days of the Chair or Vice Chair approval.

7. Accounts payable will be processed in a timely manner. Every effort will be made to processpayments in accordance with the terms agreed to with the vendor.

8. All invoices will be entered into the accounting system after verifying their accuracy.

9. Checks will be approved for payment, signed and issued. All paid invoices and associatedsupporting documentation, including approval recommendations, will be maintained in electronicor physical files.

10. Any checks not mailed the day they are executed will be stored in a secure, locked place.

6.6 Accounts Payable ‐EFT (Electronic Funds Transfer)

Procedures:1. Officers of the Corporation are authorized to initiate an EFT to cover accounts payable provided a

valid invoice has been approved in accordance with the procedures described in 6.6.2. For all EFTs a Transfer Request and Approval form must be approved including purpose of the

transfer, frequency, and the accounts transferred from and to. The form must be approved bysomeone having check signing authority.

3. Access to LNBA’s online banking is limited to authorized individuals.4. Duties are segregated so that the individuals approving the EFT are different than the individual

processing the EFT.

7 Asset Management

7.1 Bank Accounts

Procedures:1. LNBA will maintain separate accounts as needed. All changes to bank accounts must be

approved by the Board of Directors.

2. Transfers between LNBA bank accounts will be approved by the Executive Director designee.All such transfers will be properly documented and that information maintained inaccordance with this policy document.

3. LNBA will maintain normal safeguards on checking accounts to prevent fraud.4. Access to online banking is limited to select authorized users. User rights are assigned based on

approved need by the Executive Director and Board Chair.

7.2 Investments

Procedures:1. The Executive Director will recommend and manage any investments (including cash reserves)

responsibly.

2. Investment activity will be reviewed by the Finance Committee on an annual basis to ensurefinancial assets are appropriately secured, for example: reviewing Federal Deposit InsuranceCorporation (FDIC) coverage. The Finance Committee will also monitor the financial strength ofthe primary bank at which investments are held.

3. All securities are to be written in the name of Lower Neuse Basin Association, Inc. d/b/aLNBA.

4. The Finance Committee will recommend an investment policy, as needed, which includes a targetasset mix, to the Board of Directors for approval.

5. If needed, the Finance Committee will be responsible for identifying and contracting with aninvestment advisory service as approved by the Board. The investment advisory service shall beevaluated every three years by the Finance Committee.

7.3 Fixed Assets

Procedures:

1. All depreciable fixed assets will be depreciated over their estimated useful lives using the

straight line method, without regard to salvage value. The determination of an asset’s

useful life will be based upon an appropriate reference source as designated by Finance

Management.

Common ranges:

a. Equipment: 3 – 5 years

b. Software: 3 years

c. Internally developed software (if applicable): Will vary based on software

d. Furniture: 3‐5 years

1. All individual assets with an initial cost of $1,000 or greater will be considered capital items anddepreciated.

2. Bulk purchases of related equipment and software items, any leasehold improvements and building up‐fit, and under certain circumstances bulk furniture purchases will be considered

capital items and depreciated.

3. All capital equipment will be marked with an identification tag.

4. A record of capital assets will be maintained on a continuous basis. The record will includepurchase of new assets and retirement and/or disposal of existing assets.

5. A physical inventory of capital assets will be conducted annually.

6. Capital assets may only be disposed of (sold or salvaged) with prior approval from the Boardof the organization.

7. Purchase of any single item costing more than $30,000 requires prior authorization by the Board.

7.4 Reserve Funds

Procedures:

1. The amount of reserve funds will be determined each year as part of the approved annualbudget. The status and fund balances will be reported to the Finance Committee and Board ofDirectors periodically, but no less than annually. The target level of these funds will beestablished by the Board and revised as approved by the Board.

2. Reserve funds are funded with surplus unrestricted funds. The Board of Directors mayfrom time to time direct that a specific source of revenue be set aside for operating reserves.

3. Use of any portion of the reserve funds will be based on an approved request from the ExecutiveDirector to the Board of Directors. The request will include the reason for the transfer and adescription of how these transfers would be used. The organization’s general goal is to maintainthese funds at the levels established during the annual budget setting process. Following anyapproval of the use of these funds, the Executive Director will present to the Board arecommendation on replenishment of the funds.

Lower Neuse Basin Association ®

TO: Board MembersFROM: Water Sampling Contract CoordinatorSUBJECT: Sampling/Monitoring Report for February 04, 2016 Board MeetingDATE: February 01, 2016_____________________________________________________________________________________

Work continues on the Lower Neuse River Monitoring Service Contract No. 5 with Environment I. Allsampling was completed by Environment 1 in November, December, and January, 2016. Data sets havebeen received through November, 2015. All invoices through December, 2015 have been processed andpaid. Sampling resumed at station J4050000 (Auburn-Knightdale Road, bridge replacement) in January,2016. Sampling has been discontinued at the temporary sampling site, J3530000, Poole Road.

Metals Monitoring – At this this time no meetings have been scheduled regarding the dissolved metalsworkgroup.

Website Update – In December a minor revision was made to the “LNBA Monitoring” tab. The photocarousel was replaced with the Sampling Site Google Maps feature that was only available via “log in” tothe website.

hmp3rd

Text Box

21.

hmp3rd

Text Box

22.

FY 2016–17 Budget and Finance Committee Recommendation

2/03/16

Finance Committee Members - Barry Parks, City of Wilson; Chuck Smithwick, Contentnea MSD; and

Donald Smith, Town of Cary; and Haywood Phthisic, Executive Director.

The committee (through email discussion and conference call) reviewed the proposed budget for FY 2016-

17 for the LNBA and NRCA. Three (3) options were presented to the committee for consideration:

LNBA Budget Options:

[1.] No increase in membership fees from FY 2015-16. Funds not used to fund the Bear Creek Stream

Gage ($8,400) are split between dissolved metals testing ($3,500) and consulting services ($4,900) for

upcoming stakeholder meeting on dissolved metals workgroup.

[2.] Same as option 1.

[3.] As presented at the November Board meeting option 3 includes an increase of $30,000 for dissolved

metals testing ($25,100) and ($4,900) for consulting services related to the dissolved metals workgroup.

NRCA Budget Options:

[1.] No increase in membership from FY 2015-16 however there is no funding for the ModMon program.

[2.] Option 2 has an increase of $35,000 (in membership fees) to partially fund ModMon with an addition of

$35,000 projected to be transferred to the savings account (from the checking account) after June 30,

2016.

[3.] Option 3 has an increase of $70,000 to fully fund the NRCA’s portion of the ModMon program thru an

increase in membership fees.

After review and discussion, the committee recommends the following for consideration by the Board:

1.> Approve the FY 2016-17 budget as presented and budget option #1.

2.> The committee discussed the options for funding the ModMon program and recommends the Board

discuss/decide whether to continue funding support of the ModMon program.

PROPOSED LNBA/NRCA FY 2016 -17 BUDGET

Date: 2/01/16

LNBA BUDGET

Current Option #1 Option #2 Option #3Expenditures FY 14-15 FY 15-16 FY 16 -17 FY 2016-17 FY 2016-17

Budget Budget Budget Budget Budget

Water Sampling Contract $93,000 $92,400 $92,400 $92,400 $92,400Consultant Services 30,000 30,000 34,900 34,900 34,900Administrative Costs/Website 2,500 2,500 2,500 2,500 2,500Educational Training 1,500 1,500 1,500 1,500 1,500Metals Monitoring 0 0 3,500 3,500 25,100

USGS Stream Gage 7,800 8,400 0 0 0

Total $134,800 $134,800 $134,800 $134,800 $156,400

Revenues

Membership Dues $134,800 $134,800 $134,800 $134,800 $156,400Fund Balance 0 0 0 0 0

Total $134,800 $134,800 $134,800 $134,800 $156,400

NRCA BUDGET

Current Option #1 Option #2 Option #3FY 14-15 FY 15-16 FY 16 -17 FY 16 -17 FY 2016-17Budget Budget Budget Budget Budget

Consultant Services $65,000 $65,000 $65,000 $65,000 $65,000Administrative Costs/Website 2,500 2,500 2,500 2,500 2,500Educational Training 1,500 1,500 1,500 1,500 1,500MODMON Research 70,000 70,000 0 35,000 70,000DWQ Permit Fee 3,500 3,500 3500 3500 3500

Total $142,500 $142,500 $72,500 $107,500 $142,500

Revenues

Membership Dues $72,500 $72,500 $72,500 $107,500 $142,500Fund Balance 70,000 70,000 0 35,000 0

Total $142,500 $142,500 $72,500 $142,500 $142,500

Total for LNBA/NRCA $277,300 $277,300 $207,300 $277,300 $298,900

LNB

A/N

RC

AO

pti

on

#1M

embe

rshi

pD

ues

for

Fis

calY

ear

2016

-17

Date

:2/0

1/1

6

Perm

itted

2016-1

72016-1

72016-1

72016-1

715

-M

idY

ear

2016-1

72016-1

7T

ota

lM

EM

BE

RF

low

LN

BA

LN

BA

Tota

lLN

BA

NR

CA

EO

PP

ounds

NR

CA

Tota

lNR

CA

Dues

(MG

D)

Base

Fee

(Q)

Dues

Base

Fee

of

TN

(lbs.

)D

ues

FY

2016-1

7

Tow

nof

Fuquay-

Varina*

1.1

17

250.0

0$

850.6

3$

1,1

00.6

3$

-$

0-

$-

$1,1

00.6

3$

City

of

Have

lock*

1.9

00

250.0

01,4

46.9

11,6

96.9

1250.0

018,8

97

1,2

19.3

71,4

69.3

73,1

66.2

8P

rogre

ssE

nerg

y2.0

56

250.0

01,5

65.7

01,8

15.7

0250.0

00

-250.0

02,0

65.7

0D

upont-

Kin

ston,In

c.3.6

00

250.0

02,7

41.5

12,9

91.5

1250.0

03,1

69

204.4

9454.4

93,4

45.9

9C

ityof

Kin

ston

11.8

50

250.0

09,0

24.1

39,2

74.1

3250.0

032,5

50

2,1

00.3

62,3

50.3

611,6

24.4

8Jo

hnst

on

County

9.5

00

250.0

07,2

34.5

3$

7,4

84.5

3250.0

047,5

03

3,0

65.2

33,3

15.2

310,7

99.7

6C

ityof

Gold

sboro

14.2

00

250.0

010,8

13.7

211,0

63.7

2250.0

0106,9

99

6,9

04.3

47,1

54.3

418,2

18.0

6T

ow

nof

LaG

range

0.7

50

250.0

0571.1

5821.1

5250.0

010,9

10

703.9

9953.9

91,7

75.1

4C

onte

ntn

ea

MS

D3.5

00

250.0

02,6

65.3

52,9

15.3

5250.0

012,6

49

816.2

01,0

66.2

03,9

81.5

6T

ow

nof

Kenly

0.6

30

250.0

0479.7

6729.7

6250.0

03,0

11

194.2

9444.2

91,1

74.0

5C

ityof

Wils

on

14.0

00

250.0

010,6

61.4

110,9

11.4

1250.0

081,4

69

5,2

56.9

65,5

06.9

616,4

18.3

7T

ow

nof

Benso

n1.9

00

250.0

01,4

46.9

11,6

96.9

1250.0

014,7

43

951.3

21,2

01.3

22,8

98.2

3T

ow

nof

Farm

ville

3.5

00

250.0

02,6

65.3

52,9

15.3

5250.0

013,5

97

877.3

81,1

27.3

84,0

42.7

3T

ow

nof

Cary

24.8

00

250.0

018,8

85.9

319,1

35.9

3250.0

074,2

75

4,7

92.7

55,0

42.7

524,1

78.6

9C

ityof

Rale

igh

65.2

00

250.0

049,6

51.7

349,9

01.7

3250.0

0433,9

90

28,0

04.1

328,2

54.1

378,1

55.8

6C

ityof

New

Bern

6.5

00

250.0

04,9

49.9

45,1

99.9

4250.0

076,9

48

4,9

65.2

35,2

15.2

310,4

15.1

8T

ow

nof

Apex

3.6

00

250.0

02,7

41.5

12,9

91.5

1250.0

023,2

28

1,4

98.8

41,7

48.8

44,7

40.3

4T

ow

nof

Cla

yton

2.5

00

250.0

01,9

03.8

22,1

53.8

2250.0

020,1

80

1,3

02.1

61,5

52.1

63,7

05.9

8S

GW

AS

A**

250.0

024,1

72

1,5

59.7

51,8

09.7

51,8

09.7

5A

quaam

erica

**250.0

010,9

66

707.6

0957.6

0957.6

0M

CA

SC

herr

yP

oin

t**

250.0

017,9

34

1,1

57.2

31,4

07.2

31,4

07.2

3C

aro

lina

Wate

rS

erv

ice

250.0

011,1

33

718.3

8968.3

8968.3

8C

rave

nC

ounty

250.0

00

0250.0

0250.0

0T

ota

lFlo

wN

RC

A169.9

86

4,5

00.0

0$

130,3

00.0

0$

134,8

00.0

0$

5,5

00.0

0$

1,0

38,3

23

67,0

00.0

0$

72,5

00.0

0$

207,3

00.0

0$

Tota

lFlo

wLN

BA

171.1

03

134,8

00.0

0$

72,5

00.0

0$

207,3

00.0

0$

*in

dic

ate

sLN

BA

mem

ber

only

**in

dic

ate

sN

RC

Am

em

ber

only

LNB

A/N

RC

AO

pti

on

#2M

embe

rshi

pD

ues

for

Fis

calY

ear

2016

-17

Date

:2/0

1/1

6

Perm

itted

2016-1

72016-1

72016-1

72016-1

715

-M

idY

ear

2016-1

72016-1

7T

ota

lM

EM

BE

RF

low

LN

BA

LN

BA

Tota

lLN

BA

NR

CA

EO

PP

ounds

NR

CA

Tota

lNR

CA

Dues

(MG

D)

Base

Fee

(Q)

Dues

Base

Fee

of

TN

(lbs.

)D

ues

FY

2016-1

7

Tow

nof

Fuquay-

Varina*

1.1

17

250.0

0$

850.6

3$

1,1

00.6

3$

-$

0-

$-

$1,1

00.6

3$

City

of

Have

lock*

1.9

00

250.0

01,4

46.9

11,6

96.9

1250.0

018,8

97

1,8

56.3

52,1

06.3

53,8

03.2

6P

rogre

ssE

nerg

y2.0

56

250.0

01,5

65.7

01,8

15.7

0250.0

00

-250.0

02,0

65.7

0D

upont-

Kin

ston,In

c.3.6

00

250.0

02,7

41.5

12,9

91.5

1250.0

03,1

69

311.3

1561.3

13,5

52.8

1C

ityof

Kin

ston

11.8

50

250.0

09,0

24.1

39,2

74.1

3250.0

032,5

50

3,1

97.5

63,4

47.5

612,7

21.6

9Jo

hnst

on

County

9.5

00

250.0

07,2

34.5

3$

7,4

84.5

3250.0

047,5

03

4,6

66.4

74,9

16.4

712,4

01.0

0C

ityof

Gold

sboro

14.2

00

250.0

010,8

13.7

211,0

63.7

2250.0

0106,9

99

10,5

11.0

810,7

61.0

821,8

24.8

0T

ow

nof

LaG

range

0.7

50

250.0

0571.1

5821.1

5250.0

010,9

10

1,0

71.7

51,3

21.7

52,1

42.8

9C

onte

ntn

ea

MS

D3.5

00

250.0

02,6

65.3

52,9

15.3

5250.0

012,6

49

1,2

42.5

81,4

92.5

84,4

07.9

3T

ow

nof

Kenly

0.6

30

250.0

0479.7

6729.7

6250.0

03,0

11

295.7

9545.7

91,2

75.5

5C

ityof

Wils

on

14.0

00

250.0

010,6

61.4

110,9

11.4

1250.0

081,4

69

8,0

03.1

38,2

53.1

319,1

64.5

5T

ow

nof

Benso

n1.9

00

250.0

01,4

46.9

11,6

96.9

1250.0

014,7

43

1,4

48.2

81,6

98.2

83,3

95.1

9T

ow

nof

Farm

ville

3.5

00

250.0

02,6

65.3

52,9

15.3

5250.0

013,5

97

1,3

35.7

11,5

85.7

14,5

01.0

6T

ow

nof

Cary

24.8

00

250.0

018,8

85.9

319,1

35.9

3250.0

074,2

75

7,2

96.4

37,5

46.4

326,6

82.3

6C

ityof

Rale

igh

65.2

00

250.0

049,6

51.7

349,9

01.7

3250.0

0433,9

90

42,6

33.1

542,8

83.1

592,7

84.8

8C

ityof

New

Bern

6.5

00

250.0

04,9

49.9

45,1

99.9

4250.0

076,9

48

7,5

59.0

17,8

09.0

113,0

08.9

5T

ow

nof

Apex

3.6

00

250.0

02,7

41.5

12,9

91.5

1250.0

023,2

28

2,2

81.8

12,5

31.8

15,5

23.3

2T

ow

nof

Cla

yton

2.5

00

250.0

01,9

03.8

22,1

53.8

2250.0

020,1

80

1,9

82.3

92,2

32.3

94,3

86.2

1S

GW

AS

A**

250.0

024,1

72

2,3

74.5

42,6

24.5

42,6

24.5

4A

quaam

erica

**250.0

010,9

66

1,0

77.2

51,3

27.2

51,3

27.2

5M

CA

SC

herr

yP

oin

t**

250.0

017,9

34

1,7

61.7

52,0

11.7

52,0

11.7

5C

aro

lina

Wate

rS

erv

ice

250.0

011,1

33

1,0

93.6

51,3

43.6

51,3

43.6

5C

rave

nC

ounty

250.0

00

0250.0

0250.0

0T

ota

lFlo

wN

RC

A169.9

86

4,5

00.0

0$

130,3

00.0

0$

134,8

00.0

0$

5,5

00.0

0$

1,0

38,3

23

102,0

00.0

0$

107,5

00.0

0$

242,3

00.0

0$

Tota

lFlo

wLN

BA

171.1

03

134,8

00.0

0$

107,5

00.0

0$

242,3

00.0

0$

*in

dic

ate

sLN

BA

mem

ber

only

**in

dic

ate

sN

RC

Am

em

ber

only

LNB

A/N

RC

AO

pti

on

#3M

embe

rshi

pD

ues

for

Fis

calY

ear

2016

-17

Date

:2/0

1/1

6

Perm

itted

2016-1

72016-1

72016-1

72016-1

715

-M

idY

ear

2016-1

72016-1

7T

ota

lM

EM

BE

RF

low

LN

BA

LN

BA

Tota

lLN

BA

NR

CA

EO

PP

ounds

NR

CA

Tota

lNR

CA

Dues

(MG

D)

Base

Fee

(Q)

Dues

Base

Fee

of

TN

(lbs.

)D

ues

FY

2016-1

7

Tow

nof

Fuquay-

Varina*

1.1

17

250.0

0$

991.6

4$

1,2

41.6

4$

-$

0-

$-

$1,2

41.6

4$

City

of

Have

lock*

1.9

00

250.0

01,6

86.7

61,9

36.7

6250.0

018,8

97

2,4

93.3

42,7

43.3

44,6

80.1

0P

rogre

ssE

nerg

y2.0

56

250.0

01,8

25.2

52,0

75.2

5250.0

00

-250.0

02,3

25.2

5D

upont-

Kin

ston,In

c.3.6

00

250.0

03,1

95.9

73,4

45.9

7250.0

03,1

69

418.1

3668.1

34,1

14.1

0C

ityof

Kin

ston

11.8

50

250.0

010,5

20.0

710,7

70.0

7250.0

032,5

50

4,2

94.7

64,5

44.7

615,3

14.8

3Jo

hnst

on

County

9.5

00

250.0

08,4

33.8

1$

8,6

83.8

1250.0

047,5

03

6,2

67.7

16,5

17.7

115,2

01.5

2C

ityof

Gold

sboro

14.2

00

250.0

012,6

06.3

212,8

56.3

2250.0

0106,9

99

14,1

17.8

314,3

67.8

327,2

24.1

5T

ow

nof

LaG

range

0.7

50

250.0

0665.8

3915.8

3250.0

010,9

10

1,4

39.5

01,6

89.5

02,6

05.3

3C

onte

ntn

ea

MS

D3.5

00

250.0

03,1

07.1

93,3

57.1

9250.0

012,6

49

1,6

68.9

51,9

18.9

55,2

76.1

5T

ow

nof

Kenly

0.6

30

250.0

0559.2

9809.2

9250.0

03,0

11

397.2

8647.2

81,4

56.5

8C

ityof

Wils

on

14.0

00

250.0

012,4

28.7

712,6

78.7

7250.0

081,4

69

10,7

49.3

110,9

99.3

123,6

78.0

8T

ow

nof

Benso

n1.9

00

250.0

01,6

86.7

61,9

36.7

6250.0

014,7

43

1,9

45.2

42,1

95.2

44,1

32.0

1T

ow

nof

Farm

ville

3.5

00

250.0

03,1

07.1

93,3

57.1

9250.0

013,5

97

1,7

94.0

42,0

44.0

45,4

01.2

3T

ow

nof

Cary

24.8

00

250.0

022,0

16.6

822,2

66.6

8250.0

074,2

75

9,8

00.1

110,0

50.1

132,3

16.7

9C

ityof

Rale

igh

65.2

00

250.0

057,8

82.5

658,1

32.5

6250.0

0433,9

90

57,2

62.1

757,5

12.1

7115,6

44.7

3C

ityof

New

Bern

6.5

00

250.0

05,7

70.5

06,0

20.5

0250.0

076,9

48

10,1

52.7

910,4

02.7

916,4

23.2

9T

ow

nof

Apex

3.6

00

250.0

03,1

95.9

73,4

45.9

7250.0

023,2

28

3,0

64.7

83,3

14.7

86,7

60.7

5T

ow

nof

Cla

yton

2.5

00

250.0

02,2

19.4

22,4

69.4

2250.0

020,1

80

2,6

62.6

22,9

12.6

25,3

82.0

4S

GW

AS

A**

250.0

024,1

72

3,1

89.3

43,4

39.3

43,4

39.3

4A

quaam

erica

**250.0

010,9

66

1,4

46.8

91,6

96.8

91,6

96.8

9M

CA

SC

herr

yP

oin

t**

250.0

017,9

34

2,3

66.2

82,6

16.2

82,6

16.2

8C

aro

lina

Wate

rS

erv

ice

250.0

011,1

33

1,4

68.9

31,7

18.9

31,7

18.9

3C

rave

nC

ounty

250.0

00

0250.0

0250.0

0T

ota

lFlo

wN

RC

A169.9

86

4,5

00.0

0$

151,9

00.0

0$

156,4

00.0

0$

5,5

00.0

0$

1,0

38,3

23

137,0

00.0

0$

142,5

00.0

0$

298,9

00.0

0$

Tota

lFlo

wLN

BA

171.1

03

156,4

00.0

0$

142,5

00.0

0$

298,9

00.0

0$

*in

dic

ate

sLN

BA

mem

ber

only

**in

dic

ate

sN

RC

Am

em

ber

only

LNB

AEn

vI

PC

iTr

ain

ing

USG

SJ

Wig

gin

sP

&S

MFG

,LLC

Sau

ber

July

7,2

89

.50

$1

,51

4.1

5$

97

7.9

5$

-$

22

1.7

3$

1,0

75

.00

$

Au

gust

7,2

89

.50

1,9

17

.50

1,8

62

.00

10

0.0

02

,24

0.0

0

Sep

tem

ber

7,2

89

.50

1,8

08

.10

1,3

28

.00

1,0

75

.00

Oct

ob

er7

,28

9.5

02

,62

4.0

08

,40

0.0

01

,19

7.0

01

,12

5.0

0

No

vem

be

r7

,28

9.5

02

,91

6.8

55

50

.00

2,0

38

.00

1,0

00

.00

1,1

20

.00

Dec

em

ber

7,2

89

.50

1,8

89

.40

-1

75

.00

Jan

uar

y

Feb

ruar

y

Mar

ch

Ap

ril

May

Jun

e

Tota

l4

3,7

37

.00

$1

2,6

70

.00

$9

77

.95

$8

,40

0.0

0$

55

0.0

0$

6,6

46

.73

$4

,55

0.0

0$

3,3

60

.00

$8

0,8

91

.68

$

Bu

dge

t9

2,4

00

.00

$2

0,0

00

.00

$1

,50

0.0

0$

8,4

00

.00

$1

,00

0.0

0$

10

,00

0.0

0$

1,5

00

.00

$-

$1

34

,80

0.0

0$

60

%

NR

CA

PC

iTr

ain

ing

Per

mit

JW

iggi

ns

P&

SM

FG,L

LCSa

ub

er

July

2,8

12

.00

80

0.2

35

65

.00

Au

gust

3,5

62

.00

1,0

01

.93

Sep

tem

ber

3,3

58

.00

88

6.3

8

Oct

ob

er2

,62

3.3

76

44

.13

No

vem

be

r3

,60

1.0

05

50

.00

Dec

em

ber

2,8

33

.00

3,4

00

.00

75

.00

Jan

uar

y

Feb

ruar

y

Mar

ch

Ap

ril

May

Jun

e

Tota

l1

8,7

89

.37

$8

00

.23

$3

,40

0.0

0$

55

0.0

0$

3,0

97

.44

$7

5.0

0$

26

,71

2.0

4$

Bu

dge

t4

0,0

00

.00

$1

,50

0.0

0$

3,5

00

.00

$1

,00

0.0

0$

20

,00

0.0

0$

1,5

00

.00

$5

,00

0.0

0$

72

,50

0.0

0$

37

%