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Memo - 2010 Budget - Selected Funds
CITY OF HOPKINS MEMORANDUM Date: November 6, 2009 To: Mayor & City Council kv From: Christine Harkess, Finance Director Subject: 2010 Budget — Selected Funds At this work session we will be reviewing the following budgets: Special Revenue Funds • Economic Development • Paratransit • Housing Rehab • Parking • Communications (formerly Cable TV) Enterprise Funds • Water • Sewer • Storm Sewer • Refuse Enclosed is a summary of each of those budgets with associated comments in addition to each funds summary budget by line item. BUDGET DISCUSSION -11/17 -2009 Economic Development Special Revenue Fund Total Revenues 101,000 Total Expenditures 262,813 Net Use of Fund Balance (161,813) Comments • In 2009 $697,098 was used to purchase 525 Mainstreet. This has reduced cash available for other projects. • Cash balance as of 11/5/09 is $55,350 • Fund Balance as of 11/5/09 is $2,047,201 and includes long term receivables that are not available for current spending needs. Paratransit Special Revenue Fund Total Revenues 14,382 Total Expenditures 14,382 Net Increase in Fund Balance - Comments * Program is ending in February 2010 Housing Rehab Special Revenue Fund Total Revenues 20,000 Total Expenditures 99,258 Net Use of Fund Balance (79,258) Comments * Cash balance available $696,134 * Total Fund Balance $695,824 Parking Special Revenue Fund Total Revenues 85,500 Total Expenditures 106,759 Net Use of Fund Balance (21,259) Comments • Cash balance available $226,411 • Total Fund Balance $226,204 • Capital - relamping of ramp fixtures - $13,000 • No rate increase for 2010. Last rate increase was for 2009 1 of 3 Communications Special Revenue Fund Total Revenues 205,000 Total Expenditures 200,432 Net Increase in Fund Balance 4,568 Comments • Cash balance available $417,933 • Total Fund Balance $417,870 • Capital - Council Chambers lighting - $20,000 Water Enterprise Fund Total Revenues 1,472,000 Total Expenditures 1,149,735 Net Increase in Fund Equity 322,265 Comments • Revenues do not include the new tiered rate structure that will be implemented in 2010 • Bonds will be sold 12/17/09 providing working capital for this fund • Capital - Meter replacement - $95,000; $12,200 PW copier • Construction = $367,000 - work done in conjunction with street improvements • Rate increase = from $1.86 to $1.90 Sewer Enterprise Fund Total Revenues 1,964,000 Total Expenditures 1,999,771 Net Use of Fund Equity (35,771) Comments • Met Council fees will total $1,149,204 for 2010 • Bonds will be sold 12/17/09 providing working capital for this fund • Construction = $340,000. Work done in conjunction with street improvements • Rate increase = from $3.10 to $3.40 Storm Sewer Enterprise Fund Total Revenues 820,140 Total Expenditures 426,236 Net Increase in Fund Equity 393,904 Comments * Construction = $264,000. Work done in conjunction with street improvements and alley repairs * No Rate increase scheduled 2 of 3 Refuse Enterprise Fund Total Revenues 873,030 Total Expenditures 888,278 Net Use of Fund Equity (15,248) Comments * Disposal program subsidizes the brush, yard waste and recycling programs. " Rate increase in recycling. Increase from $3.50 to $3.75. No refuse increase scheduled. 3 of 3 DEPT - ECONOMIC & COMM. DEV. COD REVENUE AND EXPENDITURE SUMMARY 10/21/09 Actual Actual Actual Budget Budget 2007 2008 2009 2009 2010 FUND 204 Percent Change REVENUES EXPENDITURES Property Taxes $ 19,745 $ 28,568 $ 23,750 $ 50,000 $ 75,000 50.00% State Grant 5,000 500 4,717 178,017 - 92,390 Interest Earned 46,052 23,868 8,471 20,000 8,000 - 60.00% Interest on Loans 18,474 16,724 2,828 13,000 6,000 - 53.85% Other Miscellaneous 137 10,134 1,103 0.43% 525 P.E.R.A. Contribution Other 18,727 17,587 12,038 - 12,000 526 TOTAL 108,135 96,881 52,906 83,000 101,000 21.69% 300 EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 178,017 112,680 92,390 119,212 119,687 0.40% 503 Part-time Employees 4,800 4,800 524 SL Converted/LTD 763 725 642 939 943 0.43% 525 P.E.R.A. Contribution 6,501 7,320 6,234 8,047 8,378 4.11% 526 F.I.C.A. Contribution 10,136 7,944 6,519 9,119 9,156 0.41% 527 Employee Benefit Plan 17,779 22,683 20,809 24,708 27,367 10.76% 531 Workers' Compensation Insurance 468 586 628 646 862 33.44% 535 Paid Leave Accrual (60,219) 2,609 1,241 1,489 1,496 0.47% TOTAL 153,446 154,546 128,463 168,960 172,689 2.21% Material, Supplies & Services 540 Office Supplies 3,550 1,190 604 2,500 1,500 - 40.00% 542 General Supplies 49 281 - 100 100 560 Postage 653 1,216 1,285 1,000 1,000 580 Audit 5,650 5,350 5,350 5,350 5,350 581 Advertising and Publishing 451 404 - - - 582 Expert & Professional Services 2,612 4,558 2,492 17,000 7,000 - 58.82% 583 Other Contractual Services 4,123 16,261 7,098 20,000 15,000 - 25.00% 584 Telephone - Local 136 137 136 300 300 586 Telephone - Cellular 100 304 171 - 588 Legal Services 10,723 2,415 470 3,000 2,750 -8.33% 621 Space Allocation 16,987 18,894 15,401 18,481 18,897 2.25% 622 Administrative Fee 8,626 10,614 8,094 9,712 10,863 11.85% 624 Equipment Allocation 769 440 403 484 437 -9.71% 630 Training 72 15 535 1,500 1,000 - 33.33% 633 Dues and Memberships 245 1,054 515 1,000 1,000 635 Travel or Mileage 352 1,048 207 1,100 1,000 -9.09% 636 Conference Fees 604 475 235 1,000 1,000 637 Meals and Lodging 486 1,384 64 1,200 1,200 639 Subscriptions and Publications 39 218 93 200 200 652 General Liability 523 546 563 676 527 - 22.04% 665 Refunds & Reimbursements - 11,627 TOTAL 56,750 66,804 55,344 84,603 69,124 - 18.30% Capital Outlay 710 Land acquisitions - 697,098 - - TOTAL - - 697,098 - - Transfers 930 Operating Transfer Out 461,000 61,000 61,000 61,000 61,000 Expenditure Total $ 671,196 $ 282,350 $ 941,905 $ 314,563 $ 302,813 -3.74% 699 Less charges to other departments (37.500) (37,500) (31,250) (37,500) (40,000) 6.67% Net Total Expenditures $ 633,696 $ 244,850 $ 910,655 $ 277,063 $ 262,813 -5.14% Net Source (Use) of Fund Balance $ (525,561) $ (147,969) $ (857,749) $ (194,063) $ (161,813) - 16.62% 300 PROGRAM 44300 FUND 212 REVENUE AND EXPENDITURE DETAIL PARATRANSIT CODE REVENUES 344 State Grant 428 Paratransit Fares - Low Income 490 Transfer In - General Fund TOTAL REVENUES EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Benefit Plan 531 Workers Compensation 535 Paid Leave Accrual TOTAL Materials, Supplies and Services 560 Postage 568 Printing 580 Audit 583 Other Contractual Services 621 Space Allocation 635 Travel or Mileage 652 General Liability TOTAL EXPENDITURE TOTAL Net Excess (Deficiency) of Revenues over Expenditures 309 Projected Actual Actual Actual Budget Budget Percent 2007 2008 10/21/09 2009 2010 Change $ 83,793 $ 97,016 $ 66,386 $ 101,522 $ 13,082 - 87.11% 13,867 16,561 9,762 16,000 1,300 - 91.88% 16,000 7,361 - 9,427 - - 100.00% 113,659 120,938 76,147 126,949 14,382 - 88.67% 13,518 $ 14,047 11,157 14,360 4,786 - 66.67% 106 110 96 113 38 - 66.37% 844 913 753 969 162 - 83.33% 990 1,014 801 1,099 183 - 83.33% 2,382 2,268 2,032 2,371 433 - 81.74% 81 96 99 101 - - 100.00% 142 162 150 180 30 - 83.33% 18,064 18,610 15,087 19,193 5,632 - 70.66% 39 39 25 50 5 - 90.00% - 151 - 150 20 - 86.67% - 250 250 250 - - 100.00% 95,845 99,259 69,757 104,580 8,715 - 91.67% 2,018 2,244 1,855 2,226 - 100.00% - - 21 20 10 - 50.00% 371 388 400 480 - - 100.00% 98,273 102,331 72,308 107,756 8,750 - 91.88% $ 116,336 $ 120,941 $ 87,395 $ 126,949 $ 14,382 - 88.67% (2,677) (3) (11,248) - 0 309 DEPT - HOUSING REHABILITATION FUND 213 REVENUE AND EXPENDITURE SUMMARY CODE 10/21/09 Actual Actual Actual Budget 2007 2008 2009 2009 Budget Percent 2010 Change REVENUES Intergovernmental Interest Earnings Miscellaneous TOTAL REVENUES EXPENDITURES Salaries and Employee Benefits 500 Regular Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Benefit Plan 531 Workers' Compensation Insurance 535 Paid Leave Accrual TOTAL Materials, Supplies and Services 540 Office Supplies 542 General Supplies 560 Postage 568 Printing 580 Audit 581 Advertising and Publication 582 Expert & Professional Services 583 Other Contractual Services 588 Legal Services 621 Space Allocation 622 Administrative Fee 624 Equipment Allocation 630 Training 633 Dues and Memberships 635 Travel /Mileage 636 Conference Fees 637 Meals and Lodging 639 Subscription and Publications 651 Fleet Liability 652 General Liability TOTAL EXPENDITURE TOTAL Net Excess (Deficeincy) of Revenues over Expenditures 41,158 26,312 6,920 30,000 20,000 40 51 - - 41,158 26,352 6,971 30,000 20,000 - 33.33% - 33.33% 46,708 52,633 44,058 53,669 54,597 1.73% 215 85 77 423 430 1.65% 2,628 3,306 2,812 3,623 3,822 5.49% 3,134 3,775 3,199 4,106 4,177 1.73% 6,302 8,958 8,012 9,337 10,192 9.16% 190 335 368 341 501 46.92% (7,071) 3,542 559 671 682 1.64% 52,106 72,634 59,086 72,170 74,401 3.09% 731 849 422 950 950 652 569 - 200 200 291 132 29 1,500 1,000 - 33.33% - - - 500 500 1,180 1,100 1,100 1,100 1,100 514 61 57 200 100 - 50.00% 759 1,184 - 1,000 1,000 70 60 35 60 60 - - - 1,500 1,000 - 33.33% 8,226 8,037 6,934 8,321 8,620 3.59% 5,183 5,804 4,869 5,843 6,751 15.54% 403 223 205 246 226 -8.13% 25 25 - 200 200 64 150 31 350 350 15 - - 750 750 71 - 24 700 700 - - - 150 150 47 42 38 45 42 -6.67% 1,148 1,202 1,240 1,488 1,158 - 22.18% 19,378 19,439 14,983 25,103 24,857 -0.98% $ 71,483 $ 92,073 $ 74,069 $ 97,273 $ 99,258 2.04% (30,325) (65,721) (67,097) (67,273) (79,258) 17.82% 311 DEPARTMENT - PARKING CODE REVENUE AND EXPENDITURE DETAIL SUMMARY 10/21/09 Actual Actual Actual Budget 2007 2008 2009 2009 REVENUE FUND 214 Budget Percent 2010 Change 360 Court Fines $ 18,492 $ 13,983 $ 13,265 $ 20,000 $ 20,000 370 Interest Earned 13,799 9,056 2,550 7,500 7,500 381 Leased Parking 58,315 54,851 39,218 58,000 58,000 2,812 TOTAL ' 90,606 77,890 55,033 85,500 85,500 5,000 EXPENDITURES 204 335 210 800 800 629 Salaries and Employee Benefits - 1,000 1,000 150 150 500 Regular Employees 35,904 35,053 28,335 38,299 39,842 503 Part-Time Employees - 105 11 500 500 525 P.E.R.A. Contribution 2,241 2,276 1,912 2,585 2,726 526 F.I.C.A. Contribution 2,687 2,663 2,138 2,969 3,087 527 Employee Benefit Plan 1,218 775 418 560 250 531 Workers' Compensation Insurance 423 267 214 366 322 535 Paid Leave Accrual (422) 216 201 241 242 4,814 TOTAL 42,051 41,355 33,228 45,520 46,969 Material, Supplies and Services 540 Office Supplies 541 Uniforms /Clothing 542 General Supplies 543 Equipment & Vehicle Parts 549 Motor Fuels and Lubricants 565 Maint. & Repair- Structures 563 Maint. & Repair- Equip. & Vehicles 568 Printing 580 Audit 583 Other Contractual Services 584 Telephone - Local 587 Radio 604 Electricity 621 Space Allocation 622 Administrative Fee 623 Garage - Labor & Burden 624 Equipment Allocation 651 Fleet Liability 652 General Liability 653 Property Insurance TOTAL Capital Outlay 720 Other Improvements EXPENDITURE TOTAL NET SOURCE (USE) OF FUND BALANCE 79 - - - - 358 310 493 500 500 27 556 63 1,250 1,250 1,037 226 641 750 750 2,237 2,812 1,371 2,250 2,250 547 5,035 - 5,000 3,000 204 335 210 800 800 629 939 - 1,000 1,000 150 150 150 150 150 2,696 5,148 1,300 4,500 4,500 1,364 920 606 1,485 1,050 325 232 324 300 480 11,368 11,362 5,721 10,500 10,500 4,790 5,327 4,806 5,767 6,291 3,328 3,154 2,312 3,079 3,276 1,150 805 666 565 820 1,609 1,268 1,174 1,409 1,426 455 422 401 481 422 4,603 4,814 3,592 5,959 4,646 2,922 3,413 2,119 3,633 3,679 39,877 47,229 25,950 49,378 46,790 4.03% 5.45% 3.96% - 55.36% - 12.02% 0.41% 3.18% - 40.00% - 29.29% 60.00% 9.09% 6.40% 45.13% 1.21% - 12.27% - 22.03% 1.27% - 5.24% 13,466 1,650 - 10,000 13,000 30.00% $ 95,394 $ 90,233 $ 59,178 $ 104,898 $ 106,759 1.77% (4,788) (12, 343) (4,145) (19,398) (21,259) 9.59% 319 DEPARTMENT - COMMUNICATIONS (formerly Cable TV) REVENUE AND EXPENDITURE DETAIL SUMMARY 10/19/09 Actual Actual Actual Budget Budget CODE 2007 2008 2009 2009 2010 REVENUE 370 Interest Earned 444 Franchise Fees Total EXPENDITURE Salaries and Employee Benefits 500 Regular Employees 503 Part-Time Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.1.C.A. Contribution 527 Employee Benefit Plan 531 Workers' Compensaton Insurance 535 Paid Leave Accrual TOTAL Materials, Supplies and Services 540 Office Supplies 542 General Supplies 560 Postage 563 Maint. & Repair- Equip. & Vehicles 568 Printing 580 Audit 582 Expert & Professional Services 583 Contractual Services 584 Telephone - Local 621 Space Allocation 622 Administrative Fee 624 Equipment Allocation 630 Training 633 Dues and Memberships 652 General Liability TOTAL Capital Outlay 790 Other Equipment TOTAL $ 17,419 $ 13,633 $ 3,667 $ 12,880 $ 5,000 226,602 203,285 102,472 170,000 200,000 244,021 216,918 106,139 182,880 205,000 FUND 217 Percent Change 61.18% 17.65% 12.10% 8,922 9,271 7,363 9,476 23,690 150.00% 1,222 936 1,259 - 1,600 38 74 63 75 187 149.33% 557 602 496 640 1,658 159.06% 736 750 649 725 1,935 166.85% 1,192 1,102 593 1,226 3,348 173.08% 57 70 75 74 98 32.43% - - 98 118 296 150.85% 12,724 12,804 10,596 12,334 32,812 166.03% 594 1,760 413 822 750 -8.75% - 4,050 - - - 3,144 3,321 2,820 3,100 3,600 16.13% 2,547 9,627 - - - 6,769 6,620 6,178 7,000 7,500 7.14% 420 250 250 250 250 18,500 4,153 - 5,000 5,000 21,839 25,211 6,498 25,100 25,100 505 494 388 500 - - 100.00% 5,979 5,497 4,338 5,205 6,191 18.94% 4,255 5,729 4,560 5,472 5,694 4.06% 443 262 240 289 270 -6.57% 255 - - - - 4,459 4,968 5,967 6,100 6,100 242 254 262 314 245 - 21.97% 69,951 72,196 31,914 59,152 60,700 2.62% - 31,714 56,669 45,000 20,000 - 31,714 56,669 45,000 20,000 Transfer Out 86,920 86,920 43,460 86,920 86,920 EXPENDITURE TOTAL $ 169,596 $ 203,634 $ 142,640 $ 203,406 $ 200,432 -1.46% NET SOURCE (USE) OF FUND BALANCE 74,425 13,284 (36,501) (20,526) 4,568 - 122.26% 325 DEPARTMENT - WATER FUND 703 REVENUE AND EXPENSE SUMMARY 355 Projected Actual Actual Actual Budget Budget Percent CODE 2007 2008 11/5/09 2009 2010 Change REVENUES 400 Water Service Charge $ 1,068,087 $ 1,124,947 $ 1,091,805 $ 1,357,800 $ 1,387,000 2.15% 417 Connection Permits 4,050 743 1,216 2,000 2,000 418 Penalties 10,861 11,818 10,014 12,000 12,000 370 Interest Earned 14,651 (5,974) (5,836) 11,000 - - 100.00% 419 Antenna Lease 47,604 51,075 59,592 45,000 68,000 51.11% Miscellaneous 5,946 28 200 3,000 3,000 TOTAL $ 1,151,199 $ 1,182,637 $ 1,156,990 $ 1,430,800 $ 1,472,000 2.88% EXPENSES Salaries and Employee Benefits 500 Regular Employees $ 222,653 $ 268,424 $ 213,174 $ 175,773 $ 152,388 - 13.30% 501 Overtime - Regular Employees 10,678 12,807 10,785 8,100 8,100 503 Part-Time Employees 9,188 8,283 - 7,500 7,500 524 SL Converted/LTD 1,428 1,862 1,538 1,731 2,108 21.78% 525 P.E.R.A. Contribution 14,531 18,223 14,349 15,958 15,053 -5.67% 526 F.I.C.A. Contribution 16,621 19,928 14,710 18,660 17,025 -8.76% 527 Employee Health Benefit Plan 48,238 52,534 43,163 45,751 42,500 -7.11% 531 Workers' Compensation Ins 6,308 8,533 8,245 8,793 11,994 36.40% 535 Paid Leave Accrual 15,392 7,282 2,289 2,747 2,479 -9.76% TOTAL 345,037 397,877 308,253 285,013 259,147 -9.08% Materials, Supplies and Services 540 Office Supplies 2,077 1,693 2,486 2,500 2,500 541 Uniforms /Clothing 2,573 1,832 254 1,600 1,600 542 General Supplies 1,315 2,339 2,792 10,400 14,100 35.58% 543 Equipment & Vehicle Parts 1,870 5,748 478 6,000 15,000 150.00% 544 Structural Supplies 545 Parts and Supplies - 48,533 - 2,000 2,000 549 Motor Fuels & Lubricants 6,132 6,615 3,069 3,000 3,000 550 Minor Equipment 555 Chemicals 48,777 - 48,738 40,000 50,000 25.00% 560 Postage 3,295 4,746 3,220 5,050 5,050 563 Maint & Repair- EquipNehicles 64,558 26,098 7,960 28,000 28,000 565 Maint. & Repair - Structures 96,251 121,194 6,421 25,500 25,500 567 Maint. Other 1,873 11,103 460 10,000 10,000 580 Audit 4,900 4,600 5,000 5,000 5,000 581 Advertising and Publication 1,050 1,364 350 1,500 1,500 582 Expert & Professional Services 25,240 63,847 18,423 36,000 36,000 583 Other Contractual Services 2,377 932 1,111 - - 584 Communications- Telephone Local 9,061 9,082 7,071 9,200 9,200 586 Telephone - Cellular 1,796 1,741 1,186 2,500 2,500 587 Radio Contract 1,304 516 487 800 800 588 Legal 48 2,244 396 - - 602 Heating Fuel - Gas 8,271 9,567 6,039 10,000 10,000 604 Electricity 138,237 128,447 108,778 125,000 125,000 605 Disposal 622 Administrative Fee 163,643 186,299 159,523 188,197 189,579 0.73% 623 Garage - Labor & Burden 5,050 4,025 3,552 5,000 5,000 630 Training 1,075 2,311 2,020 3,000 3,000 633 Dues and Memberships 433 323 462 700 700 635 Travel and Mileage 218 89 139 - 200 355 DEPARTMENT - WATER FUND 703 Percent Change -1.79% 5.67% -0.97% 3.33% 0.02% OPERATING INCOME $ (21,835) $ (101,722) $ 260,057 $ 375,601 $ 417,003 11.02% NON - OPERATING EXPENSES 830 Interest expense REVENUE AND EXPENSE SUMMARY 60,652 56,570 56,570 49,338 - 12.79% 840 Fiscal Agents Fee Projected 289 485 600 Actual Actual Actual Budget Budget CODE 2007 2008 11/5/09 2009 2010 EXPENSES, (cont.) 94,738 -7.27% TOTAL $ - 22,555 $ 15,970 Materials, Supplies and Services, (cont.) $ 95,000 $ 107,200 12.84% CONSTRUCTION - MEMO 636 Conference Fees - - - 1,400 1,400 637 Meals & Lodging - - - 1,500 1,500 639 Subscriptions and Publications - - - 300 300 644 Taxes & Licenses 380 582 7 8,000 8,000 651 Fleet Liability 861 876 743 892 876 652 General Liability 26,576 27,550 20,965 25,158 26,585 653 Property Insurance 2,393 2,746 2,491 2,989 2,960 680 Depreciation 206,364 209,441 174,061 209,000 209,000 TOTAL 827,996 886,482 588,680 770,186 795,850 TOTAL OPERATING EXP. $ 1,173,034 $ 1,284,358 $ 896,933 $ 1,055,199 $ 1,054,997 FUND 703 Percent Change -1.79% 5.67% -0.97% 3.33% 0.02% OPERATING INCOME $ (21,835) $ (101,722) $ 260,057 $ 375,601 $ 417,003 11.02% NON - OPERATING EXPENSES 830 Interest expense 67,127 60,652 56,570 56,570 49,338 - 12.79% 840 Fiscal Agents Fee 600 289 485 600 400 - 33.33% 930 Transfer to PIR Fund 45,000 45,000 22,500 45,000 45,000 TOTAL NON - OPERATING EXP. 112,727 105,941 79,555 102,170 94,738 -7.27% NET INCOME (LOSS) $ (134,562) $ (207,663) $ 180,502 $ 273,431 $ 322,266 17.86% MEMO -- CAPITAL OUTLAY 740 Motor Vehicles $ 22,555 $ - $ - $ - $ - 760 Computers 790 Other Equipment - 15,970 101,526 95,000 107,200 12.84% TOTAL $ - 22,555 $ 15,970 $ 101,526 $ 95,000 $ 107,200 12.84% CONSTRUCTION - MEMO Water System Improvements 376,582 188,606 28,249 448,000 367,000 - 18.08% TOTAL $ 376,582 $ 188,606 $ 28,249 $ 448,000 $ 367,000 - 18.08% WATER UTILITY SUMMARY Water Utility Revenue Total $ 1,151,199 $ 1,182,637 $ 1,156,990 $ 1,430,800 $ 1,472,000 2.88% Water Utility Expense Total 1,285,760 1,390,300 976,488 1,157,369 1,149,735 -0.66% Water Utility Net Income(Loss) (134,562) (207,663) 180,502 273,431 322,266 17.86% Cash & Investments 12/31 290,698 (322,852) - Bond Proceeds - - - - - Bond Principal payments 125,000 135,000 140,000 140,000 145,000 Rate per 1000 gallons 1.40 1.65 1.86 1.86 1.90 357 DEPARTMENT - SANITARY SEWER Actual CODE 2007 REVENUES 415 Sewer Service Charge 418 Penalties 419 Connections and Permits 400 Charges for Service 446 Refunds & Reimbursements 449 Other Miscellaneous 370 Interest Earned TOTAL EXPENSES Salaries and Employee Benefits 500 Regular Employees 501 Overtime - Regular Employees 503 Part-Time Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Benefit Plan 531 Workers' Compensation Ins 535 Paid Leave Accrual TOTAL Materials, Supplies and Services 540 Office Supplies 541 Uniforms /Clothing 542 General Supplies 543 Equipment & Vehicle Parts 544 Structural Supplies 545 Parts and Supplies 549 Motor Fuels & Lubricants 560 Postage 563 Maint & Repair- Equip /Vehicles 565 Maint & Repair- Structures 567 Maint & Repair -Other Improv. 580 Audit 581 Advertising, Publication, Printing 582 Expert & Professional Services 583 Other Contractual Services 584 Communications- Teleph/Alarms 587 Radio Contract 588 Legal 602 Heating Fuel - Gas 604 Electricity 618 MWCC Charges 619 MWCC - I/I Charges 620 Sewer Dump Station Lease 622 Administrative Fee 623 Garage - Labor & Burden $ 1,394,441 14,616 13,435 2,986 2 197 REVENUE AND EXPENSE SUMMARY $ 153,451 Projected $ 227,713 Actual Actual Budget 2008 11/5/09 2009 $ 1,453,243 $ 1,336,528 $ 1,767,000 16,122 15,218 16,000 5,109 355 8,000 FUND 707 Budget Percent 2010 Change $ 1,938,000 9.68% 18,000 12.50% 8,000 588 - - 11,207 (3,378) (6,031) 6,000 - - 100.00% $ 1,438,882 $ 1,471,096 $ 1,346,657 $ 1,797,000 $ 1,964 9.29% $ 144,639 $ 153,451 $ 146,055 $ 227,713 $ 194,614 - 14.54% 11,039 12,179 10,676 4,900 4,900 - - - 7,500 7,500 1,423 1,501 1,104 1,729 1,469 - 15.04% 9,747 10,788 9,514 15,702 13,966 - 11.06% 10,965 11,650 10,585 18,369 15,837 - 13.78% 26,940 25,298 28,931 39,950 53,427 33.73% 3,698 4,563 5,187 4,716 6,871 45.70% (6,701) 3,712 2,288 2,745 2,332 - 15.05% 201,749 223,142 214,340 323,324 300,916 -6.93% 1,778 2,599 1,957 4,200 4,200 698 1,432 985 1,600 1,600 312 1,594 1,076 900 8,900 888.89% 1,926 4,780 8,272 11,500 3,500 - 69.57% 20 25 - 1,000 1,000 5,581 8,202 4,051 6,600 6,600 3,209 3,392 3,195 4,500 4,500 (6,524) 4,212 807 24,000 15,000 - 37.50% 128 173 60 500 4,500 800.00% 7,035 7,781 9 20,500 25,500 24.39% 5,000 3,500 4,000 5,000 5,000 75 - - 300 300 69,810 45,408 729 34,600 34,600 323 217 231 10,500 10,500 2,688 2,564 1,886 3,500 3,500 - - - 1,300 1,300 - 554 - 1,000 1,000 364 384 300 750 750 12,046 12,002 8,644 14,000 14,000 1,024,373 1,072,061 915,479 1,098,575 1,149,204 4.61% 13,174 - - 15,000 15,000 236,553 189,402 131,495 157,793 168,180 6.58% 5,850 3,395 3,589 6,000 6,000 363 DEPARTMENT - SANITARY SEWER CODE REVENUE AND EXPENSE SUMMARY Projected Actual Actual Actual Budget 2007 2008 11 /5/09 2009 FUND 707 Budget Percent 2010 Change NON - OPERATING EXPENSES 930 Transfers Out NET INCOME (LOSS) MEMO -- CAPITAL OUTLAY REVENUES 450 Proceeds from sale of assets EXPENSE 740 Motor Vehicles 760 Computers 790 Other Equipment TOTAL CONSTRUCTION - MEMO Project Costs TOTAL Internal Loan to Storm Sewer SEWER UTILITY SUMMARY Sewer Utility Revenue Total Sewer Utility Expense Total Sewer Utility Net Income(Loss) Cash & Investments 12/31 Rate per 1000 gallons $ 50,000 EXPENSES, (cont.) 50,000 $ 25,000 $ 50,000 $ Materials, Supplies and Services, (cont.) $ (395,120) $ (326,840) $ (118,761) $ 630 Travel, Conferences, Schools 1,521 140 100 800 800 3.10 633 Dues and Memberships 23 100 - 400 400 635 Travel/Mileage 211 95 359 - - 636 Conferences 1,890 - 1,120 2,100 2,100 644 Taxes & Licenses - 44 676 - - 651 Fleet Liability 942 1,671 501 601 1,671 178.04% 652 General Liability 17,319 18,114 18,688 22,425 17,479 - 22.06% 653 Property Insurance 1,071 1,179 1,137 1,364 1,271 -6.82% 680 Depreciation 174,858 139,774 116,734 140,500 140,500 TOTAL 1,582,253 1,524,793 1,226,078 1,591,808 1,648,855 3.58% TOTAL OPERATING EXP. $ 1,784,002 $ 1,747,936 $ 1,440,418 $ 1,915,132 $ 1,949,771 1.81% OPERATING INCOME (LOSS) $ (34.5,120) $ (276.840) $ (93,761) $ (118,132) $ 14,229 - 112.05% NON - OPERATING EXPENSES 930 Transfers Out NET INCOME (LOSS) MEMO -- CAPITAL OUTLAY REVENUES 450 Proceeds from sale of assets EXPENSE 740 Motor Vehicles 760 Computers 790 Other Equipment TOTAL CONSTRUCTION - MEMO Project Costs TOTAL Internal Loan to Storm Sewer SEWER UTILITY SUMMARY Sewer Utility Revenue Total Sewer Utility Expense Total Sewer Utility Net Income(Loss) Cash & Investments 12/31 Rate per 1000 gallons $ 50,000 $ 50,000 $ 25,000 $ 50,000 $ 50,000 $ (395,120) $ (326,840) $ (118,761) $ (168,132) $ (3.5,771) - 78.72% $ 212,079 $ 186,991 $ 10,916 $ 150,000 $ 340,000 126.67% $ 212,079 $ 186,991 $ 10,916 $ 150,000 $ 340,000 126.67% (350,000) 1,438,882 1,471,096 1,346,657 1,797,000 1,964,000 9.29% 1,834,002 1,797,936 1,465,418 1,965,132 1,999,771 1.76% (395,120) (326,840) (118,761) (168,132) (35,771) - 78.72% (62,883) (473,222) 2.50 2.70 3.10 3.10 3.40 364 DEPARTMENT - STORM SEWER CODE REVENUES 415 Storm Sewer Charges 418 Penalties 370 Interest Earnings 417 Miscellaneous TOTAL REVENUES EXPENSE Salaries and Employee Benefits 500 Regular Employees 501 Overtime - Regular Employees 503 Part-Time Employees 524 SL Converted/LTD 525 P.E.R.A. Contribution 526 F.I.C.A. Contribution 527 Employee Health Benefit Plan 531 Workers' Compensation Insurance 535 Paid Leave Accrual TOTAL Materials, Supplies and Services 540 Office Supplies 542 General Supplies 560 Postge 567 Maint & Repair -Other Improv. 580 Audit 582 Expert & Professional Services 583 Other Contractual Services 588 Legal Services 622 Administrative Fees 652 General Liability 680 Depreciation TOTAL TOTAL OPERATING EXP. OPERATING INCOME NON - OPERATING EXPENSES 820 Bond Interest 840 Fiscal Fee 930 Transfer Out TOTAL NON - OPERATING EXP. STORM SEWER NET INCOME REVENUE AND EXPENSE DETAIL SUMMARY FUND 740 Actual Actual Actual Budget Budget Percent 2007 2008 11/5/09 2009 2010 Change $ 716,710 $ 716,957 $ 725,127 $ 802,140 $ 802,140 $ 98,933 8,069 8,071 7,883 8,000 8,000 1.26% 40,171 10,209 1,199 22,000 10,000 - 54.55% $ 764,950 $ 735,238 $ 734,208 $ 832,140 $ 820,140 -1.44% $ 31,413 $ 32,961 $ 21,138 $ 30,374 $ 30,782 1.34% 21 295 202 500 500 25,000 - 126 - 1,700 1,700 $ 98,933 188 173 149 239 242 1.26% 1,960 2,156 1,439 2,084 2,190 5.09% 2,221 2,380 1,493 2,492 2,523 1.24% 4,908 5,174 3,012 4,803 5,537 15.28% 749 797 457 611 679 11.13% 948 358 317 380 385 1.32% 42,408 44,419 28,206 43,183 44,538 3.14% 579 579 820 1,000 1,000 69 - 69 500 - - 100.00% 3,157 3,321 3,123 4,000 4,000 168 323 - 3,000 3,000 1,000 1,000 1,000 1,000 1,000 6,792 - - 5,000 5,000 754 1,850 - 3,000 3,000 70,119 80,104 65,245 78,293 74,876 -4.36% 1,866 1,951 2,013 2,416 1,883 - 22.06% 183,245 190,091 158,718 190,500 190,500 267,750 279,220 230,988 288,709 284,259 -1.54% $ 310,158 $ 323,639 $ 259,195 $ 331,892 $ 328,797 -0.93% $ 454,792 $ 411,599 $ 475,014 $ 500,248 $ 491,343 -1.78% 104,927 93,282 85,281 85,281 71,039 1,394 674 1,152 1,400 1,400 25,000 25,000 12,500 25,000 25,000 $ 131,320 $ 118,956 $ 98,933 $ 111,681 $ 97,439 $ 323,471 $ 292,642 $ 376,080 $ 388,567 $ 393,904 - 16.70% - 12.75% 1.37% 385 DEPARTMENT - STORM SEWER CODE MEMO -- CAPITAL OUTLAY REVENUE AND EXPENSE DETAIL SUMMARY Actual Actual Actual Budget 2007 2008 11/5/09 2009 FUND 740 Budget Percent 2010 Change 760 Computers $ - $ - $ _ $ _ $ _ CONSTRUCTION - MEMO Projects $ 482,104 $ 365,090 $ 119,988 $ 141,000 $ 264,000 87.23% DEPARTMENT TOTAL $ 482,104 $ 365,090 $ 119,988 141,000 264,000 87.23% STORM SEWER UTILITY SUMMARY Sewer Utility Revenue Total 764,950 735,238 734,208 832,140 820,140 -1.44% Sewer Utility Expense Total 441,478 442,595 358,128 443,573 426,236 -3.91% Sewer Utility Net Income(Loss) 323,471 292,642 376,080 388,567 393,904 Cash & Investments 12/31 899,357 379,482 323,948 Storm Sewer Rate History $4.50 $4.50 $4.50 $5.00 $5.00 Bond Proceeds _ - _ - _ Bond principal payments 350,000 365,000 365,000 365,000 385,000 5.48% 386 DEPARTMENT - REFUSE FUND 717 REVENUE AND EXPENSE DETAIL SUMMARY Actual Actual Actual Budget Budget Percent CODE 2007 2008 11/5/09 2009 2010 Change REVENUES 400 Charges for Services $ 672,812 $ 688,494 $ 729,909 $ 831,530 $ 837,030 0.66% 356 County Grant 21,920 24,776 24,581 23,000 23,500 2.17% 370 Interest Earned 14,992 8,410 2,880 12,500 6,000 - 52.00% 449 Recycling Rebate 8,695 14,257 13,210 6,000 500 409 Miscellaneous 10,715 10,519 9,863 6,000 6,000 TOTAL $ 729,133 $ 746,456 $ 780,442 $ 879,030 $ 873,030 -0.68% EXPENSE Salaries and Employee Benefits 500 Regular Employees 179,261 153,315 126,818 211,891 213,999 0.99% 501 Overtime - Regular Employees 5,331 7,759 8,108 9,800 9,800 503 Part-Time Employees 4,955 5,057 5,514 16,500 16,500 524 SL Converted/LTD 1,080 983 839 1,668 1,685 1.02% 525 P.E.R.A. Contribution 11,446 10,445 9,092 14,965 15,666 4.68% 526 F.I.C.A. Contribution 13,501 12,191 10,315 18,222 18,383 0.88% 527 Employee Health Benefit Plan 35,263 24,774 20,726 37,488 44,215 17.94% 531 Workers' Compensation Insurance 8,008 7,445 7,054 6,848 9,289 35.65% 535 Paid Leave Accrual 2,346 806 2,207 2,649 2,675 0.98% TOTAL 261,189 222,775 190,673 320,031 332,212 3.81% Materials, Supplies and Services 540 Office Supplies 1,507 937 1,576 1,300 1,050 - 19.23% 541 Uniforms /Clothing 286 270 307 350 300 - 14.29% 542 General Supplies 6,484 2,737 571 3,050 1,850 - 39.34% 543 Equipment & Vehicle Parts 9,822 20,786 4,208 18,600 10,000 - 46.24% 545 Container Parts 2,773 213 1,106 2,800 2,500 - 10.71% 549 Motor Fuels & Lubricants 17,456 24,084 10,336 22,900 17,900 - 21.83% 550 Minor Equipment - 8,094 14,378 - 10,000 560 Postage 6,215 5,120 4,124 5,450 4,500 - 17.43% 563 Maint. & Repair - EquipNehicles 2,893 18,635 3,915 11,800 6,000 - 49.15% 568 Printing - - - 250 100 580 Audit 4,700 3,175 4,000 4,500 4,500 581 Advertising and Publication 2,903 304 - 2,200 800 - 63.64% 582 Expert & Professional Services 1,347 212 318 1,400 200 - 85.71% 583 Other Contractual Services 100,162 105,466 88,388 108,087 112,150 3.76% 584 Telephone - Local 1,796 1,741 1,186 1,900 1,900 587 Radio 531 516 487 530 530 605 Disposal Charges 112,706 128,705 86,699 134,600 137,000 1.78% 611 Equipment Rental 622 Administrative Fee 109,804 129,144 118,297 141,956 147,692 4.04% 623 Garage - Labor & Burden 25,850 28,788 16,521 28,000 5,100 - 81.79% 630 Training 60 289 114 620 600 -3.23% 633 Dues and Memberships 75 170 170 200 200 635 Travel/Mileage 65 118 17 600 100 - 83.33% 636 Conference Fees 185 225 - 700 300 - 57.14% 637 Meals and Lodging - - - 550 - - 100.00% 639 Subscriptions and Publications 34 150 24 100 100 644 Taxes & Licenses 200 244 25 200 200 651 Fleet Liability 2,682 2,844 1,002 2,196 2,843 29.46% 371 DEPARTMENT - REFUSE FUND 717 REFUSE FUND INCOME (LOSS) $ (28,106) $ (47,064) $ 162,702 $ (26,677) $ (15,248) - 42.84% DEPT 48950 CAPITAL OUTLAY - MEMO 450 Proceeds from Sale of Assets $ - $ _ $ _ $ _ $ _ 740 Motor Vehicles 760 Computers 790 Other Equipment - 8,850 - 10,000 - - 100.00% TOTAL $ - $ 8,850 $ - $ 10,000 $ - - 100.00% REFUSE UTILITY SUMMARY Refuse Utility Revenue Total Refuse Utility Expense Total Refuse Utility Net Income(Loss) Cash & Investments 12/31 $ 729,133 $ 746,456 $ 780,442 $ 879,030 $ 873,030 -0.68% 757,239 793,520 617,740 905,707 888,278 -1.92% (28,106) (47,064) 162,702 (26,677) (15,248) 274,609 240,345 239 Monthly Refuse rate REVENUE AND EXPENSE DETAIL SUMMARY $13.20 $13.20 $15.85 Actual Actual Actual Budget Budget Percent CODE 2007 2008 11/5/09 2009 2010 Change EXPENSE, (cont.) $2.75 $3.25 $3.25 $3.50 $3.75 Materials, Supplies and Services, (cont.) 652 General Liability 15,012 15,699 14,208 19,437 15,151 - 22.05% 662 Refunds and Reimbursements - - 3,015 - - 680 Depreciation 45,500 47,079 39,575 46,400 47,500 2.37% TOTAL 471,050 545,745 414,567 560,676 531,066 -5.28% TOTAL OPERATING EXPENSE $ 732,239 $ 768,520 $ 605,240 $ 880,707 $ 863,278 -1.98% OPERATING INCOME (LOSS) (3,106) (22,064) 175,202 (1,677) 9,752 - 681.51% DEPT 48940 NON - OPERATING 930 Transfers Out 25,000 25,000 12,500 25,000 25,000 REFUSE FUND INCOME (LOSS) $ (28,106) $ (47,064) $ 162,702 $ (26,677) $ (15,248) - 42.84% DEPT 48950 CAPITAL OUTLAY - MEMO 450 Proceeds from Sale of Assets $ - $ _ $ _ $ _ $ _ 740 Motor Vehicles 760 Computers 790 Other Equipment - 8,850 - 10,000 - - 100.00% TOTAL $ - $ 8,850 $ - $ 10,000 $ - - 100.00% REFUSE UTILITY SUMMARY Refuse Utility Revenue Total Refuse Utility Expense Total Refuse Utility Net Income(Loss) Cash & Investments 12/31 $ 729,133 $ 746,456 $ 780,442 $ 879,030 $ 873,030 -0.68% 757,239 793,520 617,740 905,707 888,278 -1.92% (28,106) (47,064) 162,702 (26,677) (15,248) 274,609 240,345 239 Monthly Refuse rate $13.20 $13.20 $13.20 $15.85 $15.85 30/60/90 gallon containers $15.90 $15.90 $15.90 $18.55 $18.55 $17.25 $17.25 $17.25 $21.25 $21.25 Monthly Recycling rate $2.75 $3.25 $3.25 $3.50 $3.75 372