10-25-10 CC WS AgPCITY OF SHOREWOOD
CITY COUNCIL WORK SESSION
MONDAY, OCTOBER 25, 2010
AGENDA
5755 COUNTRY CLUB ROAD
CITY HALL
6:00 P.M.
Attachments
1. CONVENE CITY COUNCIL WORK SESSION
A. Roll Call
Mayor Lizee _
Bailey_
Turgeon
Woodruff_
Zerby
B. Review Agenda
2. CAPITAL IMPROVEMENT PLAN Finance Director's
Memorandum
3. ENTERPRISE FUND BUDGETS
Finance Director's
Memorandum
4. ADJOURN
MEMORANDUM
Date: October 20, 2010
To: Mayor Lizee
Council Members
From: Bruce DeJong, Finance Director
Reviewed by: Brian Heck
Larry Brown
Re: Capital hmprovement Plan Discussion
The city has traditionally adopted a five -year capital improvement plan (CIP) which is
incorporated with the budget documents. The first year's information becomes the capital
outlay portion of the following year budget. The remaining years of the plan are then used to
evaluate the solvency and funding adequacy of each capital projects fund and the utility funds
over that time period.
The capital projects funds that we will be examining at this work session will be:
• Fund 401 - Public Facilities
• Fund 402 - Park
• Fund 403 - Equipment Replacement
• Fund 408 - Technology /Office Equipment
• Fund 450 — Community Infrastructure
Enterprise funds to be reviewed include:
• Fund 601 - Water
• Fund 611 - Sewer
• Fund 631 - Stormwater Management
Staff will bring Fund 404 - Local Streets back for review at the November 8` meeting when we
present that financial plan. Fund 621 — Recycling is not included in this discussion because the
City doesn't own any of the assets of the recycling program — all costs are either internal
staffing or contractual services.
The Public Facilities fund has only two projects for 2011, both of which are contingent. In
order to really use this fund effectively, staff will have to evaluate public building conditions to
project when major building components may need to be replaced. Since City Hall was recently
remodeled, any likely repairs will be beyond the time frame of this plan. However, the Public
Works building or other city facilities may require some system upgrades prior to 2015. Since
no urgent projects are known to exist, staff will review these needs during 2011.
The Park fund spends all of its annual $42,000 transfer allotment and uses a significant portion
of its fund balance over the five year span — averaging $30,000 per year. At this rate of use, the
fund balance will be depleted by 2018. Longer term analysis of park needs is required to
Capital Improvement Plan Discussion
October 20, 2010
Page 2
determine an annual transfer amount that will adequately fund the community's needs and
desires in this area.
The Equipment Replacement fund generally covers all of the city's rolling stock and
attachments along with the equipment at the Public Works shop to keep everything running.
The fund is projected to go into deficit in 2014 unless the annual transfer is raised to
approximately $120,000 per year beginning in 2012. The next ten years of equipment
purchases starting in 2016 average about $125,000 per year, so this level would be pretty close
to fully funding equipment needs over the Long term.
The Technology fund does not have a long -term funding source associated with the
expenditures. With about $10,000 in annual expenditures, this fund will run out of cash in
2019.
The Community Infrastructure fund does not have any projects assigned to use the $1,000,000
initial funding provided in 2009. Council should define what type of projects should utilize this
funding and how the fund balance will be replenished if it is truly to be a "revolving loan"
funding source.
The Water fund, Sewer fund, and the Stonnwater Management funds will be covered in the
discussion of their operating budgets.
Attachments: CIP Projects by Funding Source
Capital Improvement Funds Spreadsheets
City of Shorewood, Minnesota
Capital Improvement Program
2011 turd 2015
PROJECTS BY FUNDING SOURCE
Source Project# Priority 2011 2012 2013 2014 2015 Total
401 - Public Facilities Fund 11
South Shore Community Center - Contingent
PF -11 -01
5
15,000
142,000
15,000
5795 Country Club Rental Home - Contingent
PF -99 -99
nla
5,000
75,000
Vehicle Lift
5,000
401 - Public Facilities Fund Total
50,000
20,000
50,000
Replace Unit 21 - 24' trailer
E -12 -01
20,000
402 - Park Improvements
16,000
15,000
Sand Pro 3000 - replace Unit 64
E -12 -02
3
Signage - All parks &entry points
P -11 -01
3
30,000
E -12 -03
3
30,000
Picnic Tables
P -11 -02
1
7,000
7,000
7,000
3,000
21,000
Freeman Play equipment
P -11 -03
2
15,000
13,000
15,000
Cathcart Swing
P -11 -05
2
7,500
157,000
157,000
7,500
Freeman Park - Picnic Shelter Re -roof
P -11 -06
2
2,200
153,000
Pickup 4x4 - Replace Unit 78
2,200
Badger Park - Warming House Rehab
P -11 -08
2
5,000
34,000
Cab for mower - replace A3
E -13 -05
5,000
Trail Connection to LRT
P -11 -11
4
30,000
Utility Truck wlcrane& toolbox replace unit 76
E -14-01
3
30,000
Badger Park - Install Rustic Trail
P -12 -03
3
Mower - Replace Unit 86
7,500
4
7,500
Silvenwood Park - Resurface 112 court
P -12 -06
3
E -14 -03
2,000
2,000
Manor Park- Resurface Tennis Courts
P -12 -07
3
6,000
6,000
Cathcart Park- Resurface tennis Courts
P -12 -08
3
6,000
6,000
All Parks- Tot Lot Equipment
P -12 -11
3
12,000
12,000
Silvenwood Park - Equipment
P -13 -01
2
60,000
60,000
Badger Tennis Court Resurfacing
P -13 -02
3
8,000
6,000
Skate Park -Rehab
P -14 -02
2
50,000
50,000
Manor Tennis Court
P -15 -03
2
100,000
100,000
Cathcart Tennis Court Overlay
P -15.04
2
6,000
6,000
402 - Park Improvements Total
96,700
40,500
75,000
50,000 106,000
368,200
403 - Equipment Replacement Fund
Replace Unit 33
E -11 -01
1
142,000
142,000
Replace Ford Backhoe Unit #22
E -11 -02
3
75,000
75,000
Vehicle Lift
E -11 -03
3
50,000
50,000
Replace Unit 21 - 24' trailer
E -12 -01
3
16,000
15,000
Sand Pro 3000 - replace Unit 64
E -12 -02
3
14,000
14,000
Groundsmaster Mower -Toro 328D- replace unit 75
E -12 -03
3
22,000
22,000
Mower- Toro Proline 44 Replace UnRA7
E -12 -04
3
3,000
3,000
Air Compressor - Replace unit 38
E -13 -01
3
13,000
13,000
Dump Truck - replace unit 65
E -13-02
3
157,000
157,000
Dump Truck - Replace Unit 68
E -13 -03
3
153,000
153,000
Pickup 4x4 - Replace Unit 78
E -13 -04
4
34,000
34,000
Cab for mower - replace A3
E -13 -05
4
6,000
6,000
Utility Truck wlcrane& toolbox replace unit 76
E -14-01
3
101,000
101,000
Mower - Replace Unit 86
E -14 -02
4
23,000
23,000
UGIity Vehicle - replace unit 77
E -14 -03
3
24,000
24,000
Page 1 Thursday, Octoher 21, 207 0
Source Project# Priority 2011 2012 2013 2014 2015 Total
Blower Attachment for mower replace AS
E -14 -04
Cab attachement for mower replace unit A4
E -14 -05
Pick -up - 4 x 4 150 Replace Unit 80
E -15 -01
Loader - replace unit 56
E -15 -02
Dump Truck -replace unit 72
E -15 -03
403 - Equipment Replacement Fund Total
36,000
408 - Technology /Office Equipment lT
191,000
Narrow Band Radio Replacements
T -11 -01
Caregraph Software Upgrade
T -11 -03
City Council Laptop Computers (5)
T-12-01
Computer Upgrades
T -99 -99
408 - Technology /Office Equipment
1,240,000
Fund Total
31,256
'601 - Water Fund `
7,000
Radio /ISP Communications System
W -10 -01
Water Main - Star Circle & Lane
W -11 -02
Water Main- Valleywood Circle & Lane
W -12 -01
Water Main - Afton
W -13 -01
Water Main - Sunnyvale Lane
W -13 -02
W. Water Tower - Rehab &Painting
W -13 -03
Water Main - Club Valley
W -14 -01
Water Main- Lake Virginia Drive
W -14 -02
Water Main - Garden
W -15-01
Wafer Main - Gillette
W-15 -02
Boulder Bridge Well Controls
W -15 -03
601 - Water Fund Total
611 - Sanitary Sewer Fund
240,000
Radio /ISP Communications - Lift Stations
SS -10 -10
Lift Station 5 Rehab - 27135 Edgewood
SS -11 -01
Lift Station 6 Rehab - 27950 Smithtown Rd.
SS -12 -01
Lift Station 11 Rehab - 20465 Radisson Rd.
SS -13 -01
Infiltration and Inflow Reduction
SS -99 -05
611 - Sanitary Sewer Fund Total
631 - Stormwater Management Fund
6180 Murray Drainage - WSB Report
STM -10 -03
5925 Grant Drainage - WSB Report
STM -10 -04
Vine Hill Road Stormwater
STM -11 -01
26980 Edgewood Dr
STM -11 -02
Waterford PI & McKinley PI Curb
STM -11 -03
Silver Lake Outlet
STM -11 -04
Covington Rd Storm Sewer
STM -11 -05
Star Circle &Lane - Stormwater
STM -12 -02
22015 Stratford PI Drainage - WSB Report
STM -12 -03
Lake South Auto Drainage - WSB Report
STM -12 -05
4
7,000
80,000
7,000
4
6,000
75,000
6,000
3
3
36,000
36,000
2
191,000
Na
191,000
3
40,000
167,000
167,000
267,000
208,000 210,000 251,000
304,000
1,240,000
nla 7,000
31,256
31,256
7,000
nla 5,700
23,095
5,700
nla 5,000
100,000
5,000
n/a 10,000
10,000 10,000 10,000
10,000
50,000
27,700
10,000 10,000 10,000
10,000
67,700
n/a
75,000
80,000
1
15,000
15,000
75,000
We
130,000
3
40,000
40,000
n/a
130,000
Na
n/a
272,000
40,000
n/a
75,000
272,000
n/a
84,507
84,507
150,000
31,256
31,256
150,000
n/a
23,095
100,000
100,000
n/a
450,000
450,000
nla
100,000
100,000
n/a
240,000
240,000
n/a
0
0
n/a
0
0
nla
160,000
160,000
205,000
272,000
700,000
340,000
160,000
1,677,000
nla
40,000
40,000
80,000
nla
120,000
120,000
n/a
125,000
125,000
nla
130,000
130,000
n/a
70,000
70,000
70,000
70,000
70,000
350,000
230,000
235,000
200,000
70,000
70,000
805,000
1
80,000
80,000
1
15,000
15,000
1
40,000
40,000
3
40,000
40,000
n/a
15,000
15,000
n/a
40,000
40,000
n/a
75,000
75,000
1
84,507
84,507
1
31,256
31,256
1
23,095
23,095
Paget Thursday, October 21, 2010
Source Prqject# Priority 2011 2012 2013 2014 2015 Total
Valleywood Circle &Lane - Drainage
STM -12 -08
1
44,670
44,670
Boulder Bridge Pond (To be Assessed)
STM -12 -10
nla
0
0
Afton Rd Drainage
STM -13 -01
1
146,772
146,772
Sunnyvale Lane Drainage
STM -13 -02
1
191,442
191,442
Club Valley Drainage
STM -14 -01
1
100,507
100,507
Lake Virginia Drive Drainage
STM -14 -02
1
282,760
282,760
6120 Riviera Drainage - WSB Report
STM -14 -04
1
18,761
18,761
23610 Gillette Curve Drainage - WSB Report
STM -15 -03
1
211,065
211,065
23350 Academy Drainage
STM -15 -04
1
74,576
74,576
Garden Road
STM -15 -05
nla
25,758
25,758
Gillette Road
STM -15 -06
nla
17,053
17,053
631 - Stormwater Management Fund
420,763 67,765 338,214 402,028
328,452
1,557,222
Total
GRAND TOTAL 1,267,163 833,265 1,533,214 1,123,028 978,452 5,735,122
Page 3 Thursday, October 21, 20 10
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MEMORANDUM
Date: October 21, 2010
To: Mayor Lizee
Council Members
From: Bruce DeJong, Finance Director
Reviewed by: Brian Heck
Larry Brown
Re: Enterprise Fund Budget Discussion
The city has four enterprise funds — Water, Sewer, Stormwater Management, and Recycling.
The Water and Sewer funds have very large cash balances. The water fund is profitable while
the sewer fund is projected to be modestly unprofitable for 2010 and 2011. The Stormwater
Management Fund is profitable, but has been constructing new facilities at a pace that will
outstrip its cash balance and will need both short-term funding assistance and long -term rate
increases to cover the increased maintenance that will soon be required. The Recycling fund is
not covering the current cost of operations. The amount of annual loss is small, but rates need
to be raised to provide break -even operations at some point in the next few years.
One thing that is different on these presentations is that the non - expense portion of the fund
activities has been moved to the bottom of the sheet. Government accounting is an unusual
hybrid that causes challenges when comparing budgets with private firms. For governmental
funds (General, Special Revenue, Debt Service, and Capital Projects fund types) the focus is on
spendable resources (i.e.: cash and items that are easily converted into cash) to meet current
obligations. These funds use a modified accrual basis of accounting. The term for costs is
expenditures which correspond with cash outlay. Thus we have repayment of debt principal
and capital outlay costs for equipment and infrastructure purchases as expenditures. Fund
balances are the accumulated resources that are available to spend in support of programs and
services.
For enterprise funds, governmental accounting rules treat these like a business. In these funds,
we do not recognize capital outlay or repayment of debt principal as expenses. Equipment or
infrastructure purchases are merely the exchange of one asset (cash) for another. The activity is
strictly a balance sheet transaction. The term for costs is expense which corresponds to an
incurred obligation regardless of when the cash is paid. The expense is depreciation which is
reported over the useful life of the asset. Likewise bond principal repayments are balance sheet
transactions also — we exchange the asset of cash for a reduction of long -term liabilities. Net
assets are the total value of the enterprise including infrastructure like pipes, wells, towers, Lift
stations and other items that can't be used to pay for program costs. Changing these budget
presentations will help financial statement users to compare the budget with the annual financial
report.
Enterprise Fund Budget Discussion
October 21, 2010
Page 2
The Water fund is profitable to the extent that the revenues associated with antenna leases could
be considered for transfer or recording into a different fund that faces cash balance challenges.
That revenue is approximately $135,000 per year.
The Sewer fund is facing drastically increased rates from Metropolitan Council Environmental
Services (MCES). The rates have jumped 20% over what was budgeted for 2010. This is
primarily in response to the lack of SAC permit fees from new development. The MCES
increased its treatment capacity in anticipation of new development which has dropped to
almost nothing with the economic distress in the housing market. Rates will need to be raised at
some point to cover the increased cost of the system.
The Recycling fund needs to cover its expenses. Council should consider phasing in rate
increases annually to bring the fund to a break -even position before the cash is fully depleted.
The Stormwater Management fund will need additional analysis to determine what projects
need to be performed based on the new review and maintenance requirements that will begin in
2012.
Attachments: Enterprise Fund Budget Spreadsheets
INCOME /(LOSS)
Beginning Net Assets
Ending Net Assets
Capital Purchases
(1,103,559) (1,000,461) (119,214)
5,741,797 5,741,797 5,741,797 5,707,865
4,387,059 6,845,357 5,741,797 4,741,336 5,622,583 5,707,865 5,468,144
420,523
420,523 230,000
621 - RECYCLING FUND
Revenue
Expenses
Labor
Other Charges
Transfers
Actual
Actual
Actual
Budget
Thou July
Projected
Draft 2
601 -WATER FUND
2007
2008
2009
2010
2010
Yearend
2011
Revenue
1,048,396
857,875
821,774
913,000
334,694
818,714
843,500
Expenses
91,941
91,941
91,941
85,503
Labor
86,677
95,734
89,791
82,792
44,605
82,292
95,934
Other Charges
381,390
399,587
435,268
432,250
245,375
422,975
433,325
Bond Interest
-
260,000
134,051
125,000
59,256
376,500
111,538
Total
468,066
755,321
659,110
640,042
349,236
881,767
640,797
INCOME /(LOSS)
580,330
102,554
162,663
272,958
(14,542)
(63,053)
202,703
Beginning Net Assets
26,707
15,520
55,828
7,571,163
7,571,163
7,571,163
7,508,110
Ending Net Assets
3,740,051
7,408,498
7,571,163
7,844,121
7,556,621
7,508,110
7,710,813
Capital Purchases
541,376
616,116
-
412,751
-
-
205,000
Bond Principal Repayment
255,000
250,000
250,000
250,000
250,000
250,000
240,000
INCOME /(LOSS)
Beginning Net Assets
Ending Net Assets
Capital Purchases
(1,103,559) (1,000,461) (119,214)
5,741,797 5,741,797 5,741,797 5,707,865
4,387,059 6,845,357 5,741,797 4,741,336 5,622,583 5,707,865 5,468,144
420,523
420,523 230,000
621 - RECYCLING FUND
Revenue
Expenses
Labor
Other Charges
Transfers
Actual
Actual
Actual
Budget
To Date
Projected
Draft 2
611 - 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
Expenses
91,941
91,941
91,941
85,503
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
1,020,985
Tr ansfe r s
-
-
1, 000,000
1, 000,000
-
-
-
INCOME /(LOSS)
Beginning Net Assets
Ending Net Assets
Capital Purchases
(1,103,559) (1,000,461) (119,214)
5,741,797 5,741,797 5,741,797 5,707,865
4,387,059 6,845,357 5,741,797 4,741,336 5,622,583 5,707,865 5,468,144
420,523
420,523 230,000
621 - RECYCLING FUND
Revenue
Expenses
Labor
Other Charges
Transfers
Actual
2007
94,095
-
91,157
-
Actual
2008
90,490
1,110
94,464
-
Actual
2009
88,928
4,297
94,505
-
Budget
2010
173,800
4,976
167,437
-
To Date
2010
67,899
4,506
97,461
-
Projected
Yearend
175,900
14,324
168,014
-
Draft 2
2011
171,350
13,188
167,907
-
Total
91,157
95,573
98,802
172,413
101,967
182,338
181,095
INCOME /(LOSS)
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
Actual
Actual
Actual
Budget
To Date
Projected
Draft 2
631 -STORM WATER FUND
2007
2008
2009
2010
2010
Yearend
2011
Revenue
219,975
221,635
201,806
220,900
106,068
210,357
210,775
Expenses
Labor
26,707
15,520
55,828
48,357
12,958
48,357
52,174
Other Charges
34,715
90,624
51,020
66,900
24,208
44,570
92,450
Transfers
52,500
-
-
-
-
-
-
Total
113,922
106,144
106,848
115,257
37,166
92,927
144,624
INCOME /(LOSS)
106,054
115,490
94,958
105,643
68,901
117,430
66,151
Beginning Net Assets
1,661,495
1,661,495
1,661,495
1,778,925
Ending Net Assets
322,116
1,566,537
1,661,495
1,767,138
1,730,396
1,778,925
1,845,076
Capital Purchases
-
-
-
395,265
18,298
395,265
420,763
WATER FUND
Fund: Water -601.
DEPT N 49400
PERSONAL SERVICES
Actual
Actual
Actual
Budget
Thru July
Projected
Draft 1
Percent
Dollar
REVENUE SOURCE
2007
2008
2009
2010
2010
Yearend
2011
Change
Change
Water Sales
580,158
601,905
577,564
645,000
199,441
600,000
630,000
-2%
(15,000)
Special Assessments
45,167
34,908
40,214
80,000
9,707
40,214
35,000
-56%
(45,000)
Permits & Connection Fees
55,277
920
28,885
1,000
950
1,000
1,000
0%
0
Water lnt. Earned
183,168
106,001
37,456
70,000
24,124
40,000
35,000
-50%
(35,000)
Other Income
0
4,688
4,838
5,000
2,160
2,500
2,500
-50%
(2,500)
Antennae Space Rental
101,947
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
Transfers from Other Funds
82,679
0
0
0
0
0
0
0%
0
Total
1,048,396
857,875
821,774
913,000
334,694
818,714
843,500
-8%
(69,500)
PERSONAL SERVICES
Bond Interest
172,050
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
-
-
6,000
0%
0
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
6,000
-33%
(3,000)
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
12,000
0%
0
Wtr Porch - Tonka Bay
3,740
2,228
3,050
2,100
1,010
2,300
3,300
57%
1,200
Wtr Porch- Excelsior
11,414
16,130
17,082
11,500
9,083
17,250
17,500
52%
6,000
Wor Porch - Mtka
878
737
990
750
104
750
1,000
33%
250
Wtr Porch - Chan
6,748
14,879
11.,387
11,000
8,024
13,250
13,000
18%
2,000
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%
D
consulting
-
4,448
-
-
-
-
0
Engineering
-
-
-
2,070
-
-
0
Communication
952
1,984
1,146
1,500
628
1,200
1,500
0%
0
Travel, ConhSch
-
1,400
558
1,500
350
500
1,500
0%
0
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
SO%
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
205,400
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)
Fiscal Agent Fees
750
1,500
318
1,500
1,500
0%
0
Total
328,633
346,548
380,800
362,900
212,311
353,625
363,975
0%
1,075
Revenue Bond Debt Service
Bond Interest
172,050
137,886
134,051
125,000
59,256
125,000
111,538
Total
172,050
137,886
134,051
125,000
59,256
125,000
111,538
TRANSFERS OUT
Permanent
260,000
-
0
Total
-
260,000
-
-
-
-
- 0
TOTAL. EXPENSES
640,116
893,207
659,110
640,042
349,236
630,267
640,797 0% 755
INCOME /(LOSS) 408,280 (35,332) 162,663 272,958 (14,542) 188,447 202,703
Revenue Bond Debt Service
Bond Principal
255,000 250,000 250,000 250,000 250,000 250,000 240,000
CAPITAL OUTLAY
Land
-
Buildings
25,000 -
- -
-100%
(25,000)
Machinery-Equip
- 75,000 -
- 75,000
0%
0
Other improve
541,376 616,116 312,751
130,000
-58%
(182,751)
Total
541,376 616,116 - 412,751 -
- 205,000
-50%
(207,751)
SEWERFUND
Fund: Sanitary Sewer- 611
Department: 49450
Actual Actual Acuual Budget Thru July Projected Draft 1 Percent Dollar
REVENUE SOURCE 2007 2008 2009 2010 2010 2010 2011 Increase Increase
VICES I & I Grant
1,000,000
-
-
-
-100%
-
-
- - 1,000,000
1,000,000 -
Sewerint.Earned
213,243
139,194
50,143
84,600
26,699
36,000
36,000
-57%
(48,600(
Refunds /Reimburse
-
1,135
-
-
580
-
-
CAPITAL OUTLAY
Metro Sac Charges
-
-
-
-
-
350,523
160,000
Sewer Sery Charges
823,293
826,867
801,552
825,000
408,751
825,000
825,000
0%
-
Local SAC Charges
6,813
1,200
-
4,485
-
-
-
9%
403
Sewer Permits
2,850
1,050
700
300
600
300
700
133%
400
Transfers from Other Funds
112,500
50,000
67,757
60,000
38,978
60,000
80,436
-100%
(60,000)
Tool
1,158,699
1,018,311
852,395
969,900
436,630
921,300
861,700
SEWER FUND EXPENDITURES
PERSONAL SERVICES
1,000,000
1,000,000 -
-100%
(1,000,000)
Total
- - 1,000,000
1,000,000 -
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
-
-
CAPITAL OUTLAY
Rart Time Salaries
-
-
-
-
-
350,523
160,000
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 & tube
-
-
-
-
-
-
-
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
750
-25%
(250)
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
9,350
-529/
(10,150)
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
5,000
25%
1,000
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
1,011,635
16%
137,085
TRANSFERS
Interfund loans- Stormwater
Permanent
1,000,000
1,000,000 -
-100%
(1,000,000)
Total
- - 1,000,000
1,000,000 -
-
-
-100%
(1,000,000)
TOTAL EXPENSES
952,107 921,239 1,955,954
1,970,361 555,844
955,232
1,101,421
-44%
(868,940)
INCOME /(LOSS)
206,592 97,072 (1,103,559)
(1,000,461) (119,214)
(33,932)
(239,721)
CAPITAL OUTLAY
Machinery -Equip
- -
350,523 -
350,523
160,000
-54%
(190,523)
Turn & Fixtures
- -
- -
-
Other Improve
70,000
70,000
70,000
0%
-
Total
- - -
420,523 -
420,523
230,000
-45%
(190,523)
RECYCLING FUND BUDGET
FUND: Recycling - 621
Department 49550
REVENUE SOURCE
Actual
Actual
Actual
Budget
Thru July
Projected
Drafts
2007
2008
2009
2010
2010
2010
2011
Cnty Recycling Aid
20,631
23,202
22,830
21,000
-
21,500
21,000
Interest Income
4,161
2,659
986
1,600
517
900
350
Recycling Svc Chgs
58,859
57,062
60,009
151,200
75,659
150,000
150,000
City Clean -up Fees
10,069
7,104
4,983
-
(8,277)
3,500
-
Recycling Bin Sales
375
463
120
-
-
-
1,386
Revenue from Contr
-
-
-
4,506
-
-
Transfers from Other Funds
-
-
-
Total
94,095
90,490
88,928
173,800
67,899
175,900
171,350
EXPENSES
PERSONAL SERVICES
Contractual
91,139
83,880
94,104
Regular Salaries
- -
-
-
-
-
Misc. Services
O.T. Salaries
- 743
-
-
788
788
-
PartTimeSalaries
- 160
3,448
4,000
3,148
11,804
10,271
PERA City Share
- 48
233
270
272
827
745
FICA City Share
- 63
264
306
299
905
786
Ins. City Share
- 95
353
400
-
-
1,386
Total
- 1,110
4,297
4,976
4,506
14,324
13,188
SUPPLIES
Office Supplies - -
Postage - 604
General Supplies - 1,421 112
Total - 1,421 716
600 325 325
500 770 550
Percent Dollar
Increase Increase
0% -
-78% (1,250)
-1% (1,200)
-1% (2,450)
0% -
157% 6,271
176% 475
157% 480
247% 986
165% 8,212
0% -
325
-50% (250)
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 1 %
(5)
TOTAL EXPENSES
91,157
96,946
99,286
172,643
102,466
182,061
180,925
5%
8,282
INCOME /(LOSS) 2,938 (6,456) (10,358) 1,157 (34,567) (6,161) (9,575)
STORMWATER MANAGEMENT FUND
FUND H 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
Interest income
14,513
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
-
912
-
-
748
-
3,152
11%
309
Storm Utility Charges
164,347
204,345
191,032
208,200
96,698
200,150
200,500
-4%
(7,700)
Transfers from Other Funds
41,049
15,520
55,828
48,357
12,958
48,357
52,174
8%
3,817
Total
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
Malm- 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
500
1,000
0%
-
Communication
-
-
-
-
-
-
Engineering- Design Stage
-
-
-
1,260
-
5,000
5,000
Print /Publish
75
39
25
100
-
50
100
0%
-
Insurance -Total
-
-
-
-
Contractual
-
62,366
24,935
30,000
6,650
19,125
50,000
67%
20,000
Depreciation
19,833
19,833
19,833
20,000
11,569
20,000
20,000
0%
-
Subscrip- Member
-
-
-
600
600
Misc. Services
847
933
1,234
1,000
550
1,125
1,100
10%
100
Service Charges
65
69
59
500
14
75
500
0%
-
Total
33,965
83,332
49,225
57,600
22,541
42,375
83,300
45%
25,700
TRANSFERS OUT
Permanent
52,500
0%
-
Total
52,500
-
-
-
-
-
-
0%
TOTAL EXPENSES
113,922
106,144
106,848
115,257
37,166
92,927
144,624
25%
29,367
INCOME /(LOSS)
106,054
115,490
94,958
105,643
68,901
117,430
66,151
CAPITAL OUTLAY
Other Improvements
395,265
18,298
395,265
420,763
6%
25,498
Total
-
-
-
395,265
18,298
395,265
420,763
6%
25,498