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09-13-10 CC WS AgP CITY OF SHOREWOOD 5755 COUNTRY CLUB ROAD CITY COUNCIL WORK SESSION CITY HALL MONDAY, SEPTEMBER 13, 2010 6:00 P.M. AGENDA Attachments 1. CONVENE CITY COUNCIL WORK SESSION A. Roll Call Mayor Lizée ____ Bailey____ Turgeon ____ Woodruff____ Zerby ____ B. Review Agenda 2. CAPITAL IMPROVEMENT PROGRAM Administrator’s memo 3. ENTERPRISE BUDGETS Administrator’s memo 4. ADJOURN CITY OF SHOREWOOD MEMORANDUM The City Council adopted the 2011 preliminary draft levy and budget on August 23, 2010. During the preliminary discussions for the General Fund Levy, the Council also reviewed drafts of the Capital Improvement Program and associated project requests. Equipment Replacement Fund The Council reduced the amount programmed for transfer to $50,000 for 2011, down from the $100,000 programmed in 2010. The transfer is scheduled to increase $25,000 for a total of $75,000 in future years starting in 2012. The 2011 plan calls for replacement of a 1998 Truck /plow, the Ford back - hoe /loader with a track hoe, and installation of a vehicle lift. After discussion, the amount allocated for the back -hoe replacement was lowered from $100,000 to $75,000. This revision of the CIP includes the vehicle lift with a budget of $50,000. Total anticipated expenditures from the equipment fund in 2011 come to $266,426. Attachment A shows the planned expenditures over the next 9 years. Public Facilities Fund The council directed funds be included in the public facilities fund to cover possible capital maintenance or improvement costs to the South Shore Community Center. Staff allocated $15,000 from this fund to cover such needs. The funds are not planned for transfer to the South Shore Center account, but rather, held in "escrow" should the need arise. Some consideration should be given to allocating dollars to this fund in subsequent budgets. — See Attachment B. The Council met with the Park Commission in the Spring to discuss the park activities and projects for 2010 and beyond. Shortly after the joint meeting, the Park Commission presented a draft CIP and the Council requested the Commission revise the plan meet the ongoing funding plan. The Commission met in August and pared down the requests such that the proposed projects amount to $74,200 and the fund remains solvent over the next several years. — See Attachment C. Local Road Fund This is the fund that the Council focused most of the discussion. A few of the main points raised in the discussions include: The current program calls for the reclamation or reconstruction of roads with a PASER rating of 4 or less, seal - coating of roads on a 5 year schedule, and the mill and overlay of other roads. One of the issues that seem to arise each time the Council endeavors to "reconstruct" a roadway is resident resistance to reconstruction. The council then has usually chosen the to the option of reclamation. One alternative is to abandon the whole reconstruction process and consider a more aggressive seal -coat and mill / overlay program and consider a reconstruction in cases where: 1) the underlying infrastructure — sanitary sewer, water (if present) or storm water —need to be constructed, repaired, or replaced; 2) the residents abutting the roadway request municipal water; 3) the only way to correct a drainage issue is by reconstructing the roadway. Approaching the improvement to the roadways in this manner may allow the City to rehabilitate more roads with the funding available. — See Attachment D for the schedule of pending projects. Technology Fund The Technology fund is used to cover the cost of computers, copiers, projection screens, video equipment used to tape meetings, etc. Most computers are on a five year replacement plan. We do not have on site servers so we don't have that expense. This raises the issue of the need for this fund. Many businesses no longer consider desk top or notebook computers and related equipment capital items; they are considered a general operational expense. Holding the fund for copiers and other potentially large acquisitions might be a reasonable consideration, however the public facilities fund could adequately support these items as well. — See Attachment E for fund projection. Community Infrastructure Fund This fund was authorized by the Council as part of the 2010 budget and was subsequently created at the end of 2009 with $1,000,000 seed money from the Sanitary Sewer Fund. The purpose of the fund is to provide an internal "bank" the council can access for internal loans. At this point, there are no plans to borrow from this fund. 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Actual Actual Actual Budget Thm]uly Projected Draft Revenue 2007 2008 2009 2010 2010 Year End ZOzz Beginning Balance 249 211 226,756 227 227 227,763 226,801 Interest Earnings 12,430 5,857 2 1,414 1,508 1 Miscellaneous Income Transfers in 50,000 50,000 ' Total Revenue 311,498 267,101 229,095 227,763 229,177 229,265 324,228 Expenditures Support Services and Charges Contractual Services 132 ' Miscellaneous Services 1,176 Bank Charges 55 41 24 S 35 35 Total 55 41 1,332 s 35 35 Capital Machinery and Equipment - 40,304 - - Other Improvements ' ' 22,000 2,371 5,000 15,000 Total - 40,304 22 2 s 15,000 Transfers out Operating Transfers - - - - Residential House 100 Tota | 100,000 - ' - Total Expenses 100055 40,345 1,332 22,000 2,378 5,035 15,035 nmanueover/(under) 211 226,756 227,763 205 2I6 224,228 209,193 Other Improvements: includes a set aside $1U,0ou for potenia| repair and maintenance tothe SSC[ and $6,0O0 set aside for the house next door for total $z5,UU0. Parks Improvements Fund: Park CIP 402 Actual Actual Actual Budget ThmJuly Projected Draft Revenue 2007 2008 2009 3010 2018 YemrEnd 2011 Beginning Fund Balance 319 284,207 262,711 293,431 193 293,431 220,131 Park Dedication Fees 8,000 2,000 10,000 10,000 Interest Earnings 16 7,801 2,771 1,951 3,000 1,500 Contributions /donations 5,500 - Concession Sales 394 Grams - 104,280 Miscellaneous revenue - Transfers in 15,000 15,000 45,000 42,000 42,000 42,000 Total Revenue 564,630 309,008 310,876 335,431 805,392 452,631 2e3,631 Expenditures Support Services and Charges Engineering Design 458 - 1 2 Contructma|Semices 25 - 3 ' 800 - 16 20 Miscellaneous Charges 72 598 40 7,519 10 Total 25 598 3 25 32.500 Capital Machinery and Equipment 53 ' ' - Other Improvements 1,192 45 13 218,800 50,752 200 74 Total 54 45 13 218 50 200 74,200 Tota|Exponditu/es 80 46 17,445 218 75,916 232 74 Revenue -Over/(under) 284,207 262,711 293,431 I16,631 229 220 189 Year End Balance 284,207 262,711 293,431 116 2I9 ZlO 189'431 EQUIPMENT FUND FUND 403 squipment[|p Actual Actual Actual Budget Thm]uly Projected Draft Revenue 2007 2008 2009 2010 2010 YearEnd 2011 Beginning Balance 394,480 499 672,761 844,899 844,099 844,099 713 Interest Earnings 19,820 16 7,281 5 6,500 1,500 Miscellaneous Income ' Sale nf Old Equipment ' Transfers in 175,000 175,000 175,000 100,000 100,000 50,000 Total Revenue 589,500 891,621 855,042 944,099 849,297 950,599 765,044 Expenditures Support Services and Charges Engineering Fees - 28,258 30 - Contractual Services 2 1 20 ZO ' Miscellaneous Services - Bank Charges 88 94 71 18 ss ss Total an 2 1 ' 28 30,055 us Capital Machinery and Equipment 89 16 9 200,9*9 206 207,000 266,426 Other Improvements - ' - - Tota | 89,334 16,585 9,746 200939 206,366 207000 266,426 Transfers out Operating Transfers - - - Total ' ' Total Expenses 89,422 18,860 10,943 200,939 234,634 237,055 266,461 Revenue over/(under) 499,878 672,761 844,099 743,160 614,663 713,544 498,583 LOCAL STREETS FUND: 4U4 Local Street UP Transfers out Operating Transfers Tot| ' ' - Total Expenses 335,179 330,816 717,463 885,361 512,898 899,555 995,865 Revenue over/(under) 1,388,751 1,722,975 1,716,655 1,531,294 1,212,652 1,525,000 1,233,135 NOTE: it appears some expneasinengineering design are mbcoded. We will review and correct General Supplies appears to be patching material. Actual xcmo| Actual Budget Thmjuly Projected Draft 4 Revenue 2007 2008 ZOOg 2010 2010 Yearsnd 2011 Beginning Balance 1,322,926 1.388,751 1 1,716,655 1,716,655 1,716,655 1,525,000 mSx Maintenance Money ' ' Interest Earnings 56,004 20,040 11,143 8,895 7,900 4,00 Miscellaneous Income Transfers in 345800 645,000 708080 700,000 - 700000 700,000 Total Revenue 1,723,938 2,053,791 2,434,118 2 1,725,550 2,424,555 2,229,000 Expenditures Materials and Supplies General Supplies 7 46 18 34 aa ' 000 ' nnm/ 7 46 18 34 36 Support Services and Charges Engineering Fees 63 384 34 - (334) |ega|Fees - 889 - Engineering Feasibility ' - 5,323 ' Engineering Design 24,810 123,696 - 466,629 850,000 Engineering Survey 6 ' ' Engineering Construction 111 274,630 378,730 885 995,830 Printing and Publishing 290 ' 1,591 1,381 1 - Contractual Services 98 152 9 tz Taxes/License 475 ' 452 sOO Miscellaneous Services - 2 593 250 500 - Bank Charges 265 136 80 ' ZZ SS Ss Total 328,139 284,618 698,540 885,361 477,946 863,555 995 Capital Machinery and Equipment ' Other Improvements Tota | - Transfers out Operating Transfers Tot| ' ' - Total Expenses 335,179 330,816 717,463 885,361 512,898 899,555 995,865 Revenue over/(under) 1,388,751 1,722,975 1,716,655 1,531,294 1,212,652 1,525,000 1,233,135 NOTE: it appears some expneasinengineering design are mbcoded. We will review and correct General Supplies appears to be patching material. TECHNOLOGY FUND FUND: 408 Technology CIP Notes: Machinery and equipment covers proposals for the following: Radio (VHF) for public works - base station, antenna, and mobile radios $7,000 Software for sign inventory to meet requirements of new Federal Highway Rule $5,700 Actual Actual Actual Budget Thru July Projected Draft A Revenue 2007 2008 2009 2010 2010 Year End 2011. Beginning Balance 100,000 100,000 103,500 104,525 104,525 84,525 105,209 Interest Earnings - 3,517 1,039 687 850 200 Miscellaneous Income - - - Transfers in - - - - - - Total Revenue 100,000 103,517 104,539 104,525 105,212 85,375 105,409 Expenditures Support Services and Charges Engineering Fees - Contractual Services Miscellaneous Services Bank Charges 17 14 3 35 35 Total 17 14 3 35 35 Capital Machinery and Equipment 16,000 12,700 Other Improvements - - Tota I - 16,000 12,700 Transfers out Operating Transfers 20,000 - - Total - - 20,000 - - - Total Expenses - 17 14 20,000 3 16,035 12,735 Revenue over/(under) 100,000 103,500 104,525 84,525 105,209 69,340 92,674 Notes: Machinery and equipment covers proposals for the following: Radio (VHF) for public works - base station, antenna, and mobile radios $7,000 Software for sign inventory to meet requirements of new Federal Highway Rule $5,700 COMMUNITY INFRASTRUCTURE FUND FUND: 45O Internal Loan Fund Revenue Beginning Balance Interest Earnings Miscellaneous Income Transfers in Tma|nevenue Expenditures Support Services and Charges Engineering Fees Contractual Services Miscellaneous Services Bank Charges Total Capital Machinery and Equipment Other Improvements Tota| Transfers out Operating Transfers Total Expenses Revenue over/(under) Actual Actual Actual Budget Thm]uly Projected Draft 2007 2008 ZOOg 2018 2810 YearEnU 2011 1 1,000,000 1,000,000 1,085 5,698 8,500 5 1,000,000 1,000000 - ' 1,000000 1,005698 ' 1,008580 1,010,698 - - - - ' - - ' 1,000,000 ' 1,00000 - 1,005698 ' 1,008500 - - 1,010,698 CITY OF SHOREWOOD MEMORANDUM TO: City Council FROM: Brian fleck, City Adinir istrator Brice DeJong, Finance Director Tfps Sef t :r fiber° 9, 20 iii SUBJECT: First Draft ---- Enterprise Budgets EllonaffiffAMMEM This is the Council's first look at the Enterprise Fund budgets. Last year the city conducted a rate study and added tiers for different usage levels and adjusted the rates for water effective January 1, 2010. The base water rate changed approximately 50% for the first 5,000 gallons used. The sanitary sewer and storm sewer rates did not change and the recycling charge increased based on the new collection contract and program. Several residents have inquired about "discount" or reduced rates for utilities when they are away for the winter. The thought is that since they are not using any of the services for the period they are away, the City should consider a reduced rate for these individuals. I don't believe this was part of the rate study so the potential impact on the funds is not known. Another item Bruce and I discussed is the proper method of presenting the budget given the allocation of depreciation of the system and improvements made to the system. We will address this more as we go through the process. Water Fund The bulk of the water fund revenue derives from rate payers based on the amount of water consumed in a given period. The base rate provides water for the 5,000 gallons per month. The next largest sources of income for the water fund are leases for space on the water tower. These two sources of revenue account for 90% of the revenue. Our estimate for 2011 revenue is $853,500. The main expenses in the fund are depreciation and debt service. These two items account for over 50% of the expenditures. We tried to keep the balance of the expenditures close to the prior year's costs. Personnel is an area that will increase slightly due to allocating more hours to this activity. However, the amount of the increase is only $13,000 and shouldn't have a significant impact on overall funding. Based on current estimates, the water fund will run a deficit of $12,497. This shouldn't pose a significant problem in the short term as the water fund has a healthy balance. Sanitary e er Fund Recycling The recycling program changed effective January 1, 2010 to a single sort program with a new vendor. The collection remains every other week. The program contract increased over the prior contract by almost double and the Council adjusted the rate assessed residents to the amount required to cover the contract costs. Revenue for this program comes from quarterly utility bills, interest, and grants. We project the 2011 income to support this program at $171,350. The largest expense item is the contract. The Contract for 2011 is $166,992. 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V A CD C-1 o ID 0 C) ID O C) CD O o C, �U ID 0- 0 CD fly C5 O C) 0 o Q, , Z) O Z) C) O O Q, O C) C, C, O Cn CT -q -4 O Q) Z) o Cl 0 Q, 0 Q> C!, Q, Cl Cl O Q, 0 0 kw Fd O O O O O 00 N O O O a Beginning Net Assets Actual Actual Actual Budget Thru July Projected Draft 1 WATER FUND 7,408,498 2007 2008 20_09 2010 2010 Yearend 2011 Revenue $ 1,048,331 $ 857,875 $ 821,774 $ 933,000 $ 352,648 $ 836,500 $ 853,500 Expenditures 2010 2010 Yearend 2011 Revenue $ 1,158,699 $ 1,018,311 $ 852,395 Labor $ 86,677 $ 95,734 $ 89,791 $ 82,792 $ 44,605 $ 82,292 $ 95,934 Other Charges $ 377,779 $ 399,587 $ 448,451 $ 432,250 $ 245,375 $ 422,975 $ 432,425 Capital $ 541,376 $ 616,116 $ - $ 412,751 $ - $ - $ - EDA Debt Service $ 310,000 $ 260,000 $ 444,051 $ 376,500 $ 309,574 $ 376,500 $ 35 1,538 Tatal $ 1,315 $ 1,371,437 $ 982,294 $ 1,304,293 $ 599,554 $ 881,767 $ 879,897 Revenue over /(under) expenditures $ (267,501) $ (513,562) $ (160,520) $ (371,293) $ (246,906) $ (45,267) $ (26,397) Beginning Net Assets $ 7,571,163 $ 7,571,163 $ 7,571,163 $ 7,525,896 Ending Net Assets $ 3,740,051 $ 7,408,498 $ 7,571,163 $ 7,199,870 $ 7,324,257 $ 7,525,896 $ 7,499,499 $ 76,311 Actual Actual Actual Budget To Date Projected Draft 1 SANITARY SEWER 2007 2008 2009 2010 2010 Yearend 2011 Revenue $ 1,158,699 $ 1,018,311 $ 852,395 $ 969,900 $ 436,630 $ 921,300 $ 861,700 Expenditures $ 5,741,797 $ 5,741,797 $ 5,741,797 $ 5,287,342 Ending Net Assets Labor $ 85,257 $ 87,188 $ 67,757 $ 76,311 $ 38,978 $ 76,311 $ 80,436 Other Charges $ 866,850 $ 834,051 $ 888,196 $ 894,050 $ 516,866 $ 878,921 $ 1,019,785 Capital $ - $ - $ - $ 420,523 $ - $ 420,523 $ Transfers $ - $ - $ 1,000,000 $ 1,000,000 $ - $ - $ Total $ 952,107 $ 921,239 $ 1,955,954 $ 2,390,884 $ 555,844 $ 1,375,755 $ 1,100,221 Revenue over /(under) expenditures $ 206,592 $ 97,072 $ (1,103,559) $ (1,420,984) $ (119,214) $ (454,455) $ (238,521) Beginning Net Assets $ 5,741,797 $ 5,741,797 $ 5,741,797 $ 5,287,342 Ending Net Assets $ 4,387,059 $ 6,845,357 $ 5,741,797 $ 4,320,813 $ 5,622,583 $ 5,287,342 $ 5,048,821 $ 12,958 Actual Actual Actual Budget To Date Projected Draft 1 STORM WATER FUND 2007 2008 2009 2010 2010 Year end 2011 Revenue $ 219,975 $ 221,635 $ 201,806 $ 220,900 $ 106,068 $ 210,357 $ 210,775 Expenditures $ 1,661,495 $ 1,661,495 $ 1,661,495 $ 1,383,660 Ending Net Assets $ 322,116 $ Labor $ 26,707 $ 15,520 $ 55,828 $ 48,357 $ 12,958 $ 48,357 $ 52,174 Other Charges $ 34,715 $ 90,624 $ 51,021 $ 66,900 $ 24,208 $ 44,570 $ 67,450 Capital $ - $ - $ - $ 395,265 $ 18,298 $ 395,265 $ 120,000 Transfers $ 54,966 $ - $ - $ - $ - $ - $ - Total $ 116,387 $ 106,144 $ 106,848 $ 5 10,522 $ 55,465 $ 488,192 $ 239,624 Revenue over /(under) expenditures $ 103,588 $ 115,490 $ 94,957 $ (289,622) $ 50,603 $ (277,835) $ (28,849) Beginning Net Assets $ 1,661,495 $ 1,661,495 $ 1,661,495 $ 1,383,660 Ending Net Assets $ 322,116 $ 1,566,537 $ 1,661,495 $ 1,371,873 $ 1,712,098 $ 1,383,660 $ 1,354,811 $ 14,324 $ Actual Actual Actual Budget To Date Projected Draft 1 RECYCLING FUND 2007 2008 2009 2010 2010 Yearend 2011 Revenue $ 94,095 $ 90,490 $ 88,928 $ 173,800 $ 67,899 $ 175,900 $ 1 Expenditures Labor $ - $ 1,110 $ 4,297 $ 4,976 $ 4,506 $ 14,324 $ 13,188 Other Charges $ 91,157 $ 94,464 $ 94,505 $ 167,437 $ 97,461 $ 168,014 $ 167,907 Capital $ - $ - $ - $ - $ - $ - $ - Transfers $ - $ - $ - $ - $ - $ - $ - Total $ 91,157 $ 95,5 $ 98,802 $ 172,413 $ 101,967 $ 182,338 $ 181,095 Revenue over /(under) expenditures $ 2,938 $ (5,083) $ (9,874) $ 1,387 $ (34,068) $ (6,438) $ (9,745) Beginning Net Assets $ 91,941 $ 91,941 $ 91,941 $ 85,503 Ending Net Assets $ 94,646 $ 102,299 $ 91,941 $ 93,328 $ 57,873 $ 85,503 $ 75,758 WATER FUND Fund: Water - 601 DEPT ## 49400 EXPENDITURES Actual Actual Actual Budget Thru July Projected Draft 1 Percent Dollar REVENUE SOURCE 2007 2008 2009 2010 2010 Yearend 2011 Change Change Special Assessments 45,167 34,908 40,214 80,000 9,707 35,000 35,000 -56% (45,000) Water Int. Earned 183,033 106,001 42,294 70,000 24,124 40,000 35,000 -50% (35,000) Water Sales 572,252 601,905 571,215 645,000 199,441 600,000 630,000 -2% (15,000) Connection Fees 51,477 0 27,500 20,000 17,954 23,000 10,000 -50% (10,000) Water Permits 3,800 920 1,385 1,000 950 1,000 1,000 0% 0 Sale of Meters 7,906 4,688 6,350 5,000 2,160 2,500 2,500 -50% (2,500) Antennae Space Rental 101,621 109,453 132,816 112,000 98,312 135,000 140,000 25% 28,000 Bond Proceeds 0 0 0 0 0 0 0 0% 0 Transfer In From Other Ends 83,075 0 0 0 0 0 0 0% 0 Totals 1,048,331 857,875 821,774 933,000 352,648 836,500 853,500 -9% (79,500) EXPENDITURES PERSONAL SERVICES Regular Salaries 65,521 74,438 68,229 61,621 34,313 61,621 73,738 20% 12,117 O.T. Salaries 2,349 2,788 3,256 2,000 705 1,500 2,000 0% 0 PERA City Share 4,300 5,022 4,822 4,453 2,440 4,453 5,346 20% 893 FICA City Share 4,966 5,581 5,279 4,867 2,607 4,867 5,641 16% 774 Ins. City Share 9,540 7,905 8,205 9,851 4,541 9,851 9,209 -7% (642) Total 86,677 95,734 89,791 82,792 44,605 82,292 95,934 16% 13,142 SUPPLIES Office Supplies - 107 - - - - - Postage 917 1,335 1,574 1,000 624 800 1,000 0% 0 Motor Fuel & Lube - - - 6,000 - - - -100% (6,000) Maint- Equipment 3,666 7,736 4,414 10,000 3,372 7,400 6,500 -35% (3,500) Maint - Buildings 829 316 246 9,000 203 800 1,000 -89% (8,000) Small Tools 557 75 19 1,000 196 1,000 550 -45% (450) General Supplies 14,234 7,551 10,955 12,000 5,391 2,500 10,000 -17% (2,000) Wtr Purch - Tonka Bay 3,740 2,228 3,050 2,100 1,010 2,300 3,300 57% 1,200 Wtr Purch - Excelsior 11,414 16,130 17,082 11,500 9,083 17,250 17,500 52% 6,000 Wtr Purch - Mtka 878 737 990 750 104 750 1,000 33% 250 Wtr Purch - Chan 6,748 14,879 11,387 11,000 8,024 13,250 12,000 9% 1,000 Water Meters 9,775 1,945 4,751 5,000 5,058 5,000 5,000 0% 0 Total 52,757 53,039 54,468 69,350 33,063 69,350 69,350 0% 0 OTHER SERVICES & CHARGES Financial & Audit 2,000 2,250 2,250 2,250 2,250 2,250 2,250 0% 0 Consulting - 4,448 - - - - 0 Engineering - 2,070 0 Legal Fees 0 Engineering - Feasiblity stage - - - - - - 0 Communication 952 1,984 14,329 1,500 628 1,200 1,500 0% 0 Travel, Conf,Sch - 1,400 558 1,500 350 500 600 -60% (900) Print /Publish 803 422 629 1,000 501 725 1,000 0% 0 Insurance -Total 7,135 7,900 10,125 7,500 5,420 7,400 7,500 0% 0 Utilities - Amesbury 9,203 9,204 4,142 4,000 4,553 6,500 5,500 38% 1,500 Utilities - Badger 11,223 11,376 10,561 10,000 5,917 9,500 11,000 10% 1,000 Utilities - Boulder Bridge 16,006 20,157 16,673 15,000 8,859 14,600 15,000 0% 0 Utilities - Woodhaven 1,889 6,788 501 - - - - 0 Utilities - SE Area/Tower 26,477 29,635 38,077 29,000 14,112 23,000 30,000 3% 1,000 Contractual 43,570 13,905 14,329 16,600 3,783 12,000 15,000 -10% (1,600) Rental - - - - - - 0 Depreciation 201,790 237,022 274,066 270,000 161,176 272,000 270,000 0% 0 Subscrip- Member - - - 250 - - - -100% (250) Licenses -Sales Taxes 2,781 3,645 2,669 3,250 2,472 3,250 3,000 -8% (250) Misc. Services 374 183 119 250 126 200 200 -20% (50) State Surchgs - - - - - 0 Investment Svc Chgs 819 676 509 800 95 500 525 -34% (275) Total 325,023 346,548 393,983 362,900 212,311 353,625 363,075 0% 175 CAPITAL OUTLAY Land - Buildings 25,000 - -100% (25,000) Machinery-Equip 75,000 -100% (75,000) Other Improve 541,376 616,116 312,751 -100% (312,751) Total 541,376 616,116 412,751 -100% (412,751) EDA Debt Service Bond Principal 310,000 250,000 250,000 295,000 Bond Interest 133,302 125,000 59,256 110,488 Fiscal Agent Fees a _w 750 1,500 318 1,500 Total 444,051 376,500 309,574 406,988 TRANSFERS Permanent 310,000 260,000 0 Total 310,000 260,000 - - - 0 TOTAL EXPENDITURES 1,263,076 1,318,398 927,826 1,234,943 566,491 435,917 86 5,997 -30% (368,946) BUDGET COMMENTS: water fund Revenue 36120 represents projected interest earend on investment of Interest earned on investment of water funds 37110 represents the estimate of water sales based on new rate structure 37150 is the esimate for new connections to the water service @ $10,000 per connection we are not anticipating any connections. 37170 estimates the number of water permits sold 37171- considers the number of water meters sold 37175 represents the revenue from leasing space on the water tower to cellular companies. Expenditures Dir. of Public Wks Utility Lead Person Utility Operator Sr, Acctg. Clerk Sec. /Recep. Billing supplies Postage Maintenance contract for UB hardware & software. Inspection /Maintenance of Wells 2010 - Replacement furnaces - 1 SE Area water plant (1500); 1 Boulder Bridge well house (1500) 2010 - Eyewash & plumbing per OSHA - 1 SE Area Water (1000); 1 Boulder Bridge Well house (1000) Small Tools: General Supplies Meters and Replacement Meters Engineering - Water maintenance Autodialers for Pumphouses - Costs moved to individual well utility accts. Water Operators License Training Annual Water Quality Report Insurance Contracted Repairs to the System Depreciation - a non -cash expense for future system replacement SEWERFUND Fund: Sanitary Sewer - 611 Department: 49450 SEWER FUND EXPENDITURES PERSONAL SERVICES Actual Actual Acutai Budget Thru July Projected Draft 1 Percent Dollar REVENUE SOURCE 2007 2008 2009 2010 2010 2010 2011 Increase Increase O.T. Salaries 1,297 1,135 815 - 504 - - MCES I & I Grant - - - - - - - Sewer Int. Earned 213,243 139,194 50,143 84,600 26,699 36,000 36,000 -S7% (48,600) Refunds /Reimburse - FICA City Share - 5,091 580 4,485 2,303 4,485 4,888 Metro Sac Charges - Ins. City Share 8,099 7,128 5,908 9,090 3,829 9,090 7,017 Sewer Sery Charges 823,293 826,867 801,552 825,000 408,751 825,000 825,000 0% - Sewer Chg -Cnty Coll - SUPPLIES _ - Local SAC Charges 6,813 1,200 - 107 - - - - - Sewer Permits 2,850 1,050 700 300 600 300 700 133% 400 Tsfr From Other Funds 112,500 50,000 - 60,000 - 60,000 - -100% (60,00 Total 1,158,699 1,018,311 852,395 969,900 436,630 921,300 861,700 4,000 5,000 SEWER FUND EXPENDITURES PERSONAL SERVICES Regular Salaries 66,510 69,256 53,332 58,632 30,197 58,632 63,898 9% 5,266 O.T. Salaries 1,297 1,135 815 - 504 - - Part Time Salaries - - - - - PERA City Share 4,302 4,579 3,662 4,104 2,146 4,104 4,633 13% 529 FICA City Share 5,048 5,091 4,041 4,485 2,303 4,485 4,888 9% 403 Ins. City Share 8,099 7,128 5,908 9,090 3,829 9,090 7,017 -23% (2,073) Total 85,257 87,188 67,757 76,311 38,978 76,311 80,436 5% 4,125 SUPPLIES Office Supplies - 107 - - - - - Postage 1,863 1,431 1,593 600 1,300 1,500 Motor Fuel & Lube - - - - - - Maint- Equipment 7,774 3,561 2,526 15,000 1,866 4,000 5,000 -67% (10,000) Maint - Buildings - - - - - - - - Small Tools 585 639 1,017 1,000 - 1,000 550 -45% (450) General Supplies 1,338 2,151 1,796 3,500 832 2,100 2,100 -40% (1,400) Total 11,559 7,889 6,932 19,500 3,297 8,400 9,150 -53% (10,350) SUPPORT SERVICES & CHARGES Financial & Audit 2,000 2,250 2,250 2,250 2,250 2,250 2,250 0% Consulting 103 4,448 1,500 - 1,500 1,500 0% - Engineering Fees - 6,316 - - 4,925 - Engineering - Design Stage - - 273 - 4,005 3,500 5,000 5,000 Communication 3,934 3,784 3,537 4,000 2,173 4,500 4,000 0% - Travel, Conf,Sch 1,455 1,405 868 2,200 934 1,200 1,500 -32% (700) Print /Publish 311 524 - - - - - - Insurance -Total 5,642 5,288 6,427 - 3,588 2,021 6,500 6,500 Utilities- Gas /Elec 5,124 6,086 5,845 7,000 2,813 4,600 6,000 -14% (1,000) MCES Service Charges 573,737 549,534 576,016 595,000 329,194 580,250 713,835 20% 118,835 Excelsior Sewer Chg 30,330 30,040 31,006 30,000 14,971 31,000 30,000 0% - Contractual 21,665 9,530 31,351 12,000 19,313 20,000 20,000 67% 8,000 Rental - - - - - - - Depreciation 210,138 210,408 218,481 219,000 128,901 219,000 219,000 0% Dues & Subscriptions - - 23 - - - Licenses -Taxes 55 - - - 265 - - - Misc. Services - 84 105 100 126 200 150 50% 50 Service Charges 900 808 636 1,500 110 500 900 -40% (600) MCES SAC Charges Total 855,290 826,161 881,264 874,550 513,568 870,521 1,010,635 16% 136,085 CAPITAL OUTLAY Machinery-Equip - - 350,523 - 350,523 - -100% (350,523) Furn & Fixtures - Other Improve 70,000 70,000 -100% (70,000) Total 420,523 420,523 -100% (420,523) TRANSFERS Interfund Loans - Stormwater - - Permanent 1,000,000 1,000,000 -100% (1,000,000) Total 1,000,000 1,000,000 -100% ( 1, 00 0,000) TOTAL EXPENDITURES 952,107 921,239 1,955,954 2,390,884 555,844 1,375,755 1,100,211 -54% (1,290,663) REVENUES OVERI(UNDER) EXPENDITURES 206,592 97,072 (1,103,559) (1,420,984) (11-9,2141 (454,455) (238,521) STORMWATER MANAGEMENT FUND FUND # 631 Department: 49600 PERSONAL SERVICES Actual Actual Actual Budget Thru July Projected Draft 1 Percent Dollar REVENUE SOURCE 2007 2008 2009 2010 2010 2010 2011 Increase Increase Grant Proceeds - 4,748 5,658 5,000 5,202 5,157 5,100 2% 100 Special Assessments - - - _ - _ 0% - Interest Income 1.4,513 12,269 4,991 7,500 4,045 5,000 5,100 -32% (2,400) Miscellaneous Revenue 66 273 125 200 123 50 75 -63% (125) Cellular Antenna Revenue - 1,323 - - 1,654 - 4,839 -16% (915) Storm Utility Charges 164,347 204,345 191,032 208,200 96,698 200,150 200,500 -4% (7,700) Transfers /internal Loans 41,049 - _ - _ - Totals 219,975 221,635 201,806 220,900 106,068 210,357 210,775 -5% (10,125) PERSONAL SERVICES Regular Salaries 21,283 12,473 47,576 37,159 9,866 37,159 41,196 11% 4,037 O.T. Salaries - - Part Time Salaries - - PERA City Share 1,330 811 3,117 2,601 691 2,601 2,987 15% 386 FICA City Share 1,585 912 3,628 2,843 748 2,843 3,152 11% 309 Ins. City Share 2,510 1,323 1,507 5,754 1,654 5,754 4,839 -16% (915) Total 26,707 15,520 55,828 48,357 12,958 48,357 52,174 8% 3,817 SUPPLIES Office Supplies - 478 - 500 - - -100% (500) Postage - - - 600 325 350 350 Maint- Equipment - 373 1,087 5,500 - 1,000 5,500 0% - Small Tools 288 16 300 - 120 300 0% General Supplies 461 6,441 691 3,000 1,068 750 3,000 0% - Total 750 7,292 1,795 9,300 1,667 2,195 9,150 -2% (150) OTHER SERVICES & CHARGES Financial & Audit - - - Engineering 13,145 92 3,000 5,000 2,452 1,500 5,000 0% - Legal - 138 1,000 46 S00 1,000 0% Communication - - - Engineering - Design Stage - 1,260 Print /Publish 75 39 25 100 - 50 100 0% Insurance -Total - - - Contractual - 62,366 24,935 30,000 6,650 19,125 30,000 0% Depreciation 19,833 19,833 19,833 20,000 11,569 20,000 20,000 0% - Subscrip- Member - - - 600 600 Misc. Services 847 933 1,235 1,000 550 1,125 1,100 10% 100 Service Charges 65 69 59 500 14 75 500 0% - Total 33,965 83,332 49,226 57,600 22,541 42,375 58,300 1% 700 CAPITAL OUTLAY Other Improvements - - - 395,265 18,298 395,265 120,000 -70% (275,265) Total 395,265 18,298 395,265 120,000 -70% (275,265) DEBT SERVICE Bond Principal - - - - 0 % Bond Interest 2,466 0% Agent Fees 0 % Total 2,466 0% TRANSFERS OUT Permanent 52,500 0% Total 52,500 - - - - - - 0% TOTAL EXPENDITURES 116,387 106,144 106,848 510,522 55,465 488, 239,624 -53% (270,898) REVENUE OVER /(UNDER) EXPENDITURES 103,588 115,490 94,957 (289,621) 50,603 (277,835) (28,849) RECYCLING FUND BUDGET FUND: Recycling - 621 Department: 49550 REVENUE SOURCE Actual Actual Actual Budget Thru July Projected 2007 2008 2009 2010 2010 2010 Cnty Recycling Aid 20,631 23,202 22,830 21,000 - 21,500 Interest Income 4,161 2,659 986 1,600 517 900 Recycling Svc Chgs 58,859 57,062 60,009 151,200 75,659 150,000 City Clean-up Fees 10,069 7,104 4,983 - (8,277) 3,500 Recycling Bin Sales 375 463 120 - Revenue from Contr - - - Tfrs from Other Funds Draft I Percent Dollar 2011 Increase Increase 21,000 0% - 350 -78% (1,250) 150,000 _1% (1,200) Totals 94,095 90,490 88,928 173,800 67,899 175,900 171,350 _1% (2,450) EXPENSES PERSONAL SERVICES Regular Salaries - - - - - - - O.T. Salaries 743 - - 788 788 - 0% - Part Time Salaries 160 3,448 4,000 3,148 11,804 10,271 157% 6,271 PERA City Share 48 233 270 272 827 745 176% 475 FICA City Share 63 264 306 299 905 786 157% 480 Ins. City Share 95 353 400 - - 1,386 247% 986 Total 1,110 4,297 4,976 4,506 14,324 13,188 165% 8,212 SUPPLIES Office Supplies - - - 0% - Postage 604 - 600 325 325 325 General Supplies 1,421 112 500 170 225 250 -50% (250) Total - 1,421 716 Soo 770 550 575 15% 75 OTHER SERVICES Contractual 91,139 83,880 94,104 166,992 97,062 166,992 166,992 0% Misc. Services - 10,519 158 150 126 175 150 0% Service Charges 18 16 10 25 2 20 20 -20% (5) Total 91,157 94,415 94,273 167,167 97,190 167,187 167,162 0% ( TOTAL EXPENDITURES 91,157 96,946 99,286 172,643 102,466 182,061 180,925 5% 8,282 Revenue over /(under) expenditures 2,938 (6,456) (10,358) 1,157 (34,567) (6,161) (9,575)