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HomeMy WebLinkAboutRes1990-057 . . . Sponsored by: Schaefermever CITY OF SEWARD, ALASKA RESOLUTION NO. 90-057 FUND A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE WATER AND SEWER ENTERPRISE BUDGET FOR THE FISCAL YEAR BEGINNING JULY 1, 1990 NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, that: Section 1. The city Water and Sewer Fund Enterprise budget for the fiscal year beginning July 1, 1990, which is attached hereto and made a part hereof by reference, and which contains estimated Water and Sewer Fund revenues and expenditures for Fiscal Year 1991, is HEREBY ADOPTED. Section 2. The Water and Sewer Enterprise Fund shall be charged interest on debt owed to the General Fund at a rate equal to and adjusted monthly in accordance with the rate set forth in the Bond Buyer Index for Twenty Year General Obligation Bonds. Section 3. This resolution shall take effect on July 1, 1990. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this 11th day of June, 1990. THE CITY OF SEWARD, ALASKA , N~iu~~~ WILLIAM C. NOLL, MAYOR AYES: NOES: ABSENT: ABSTAIN: NOLL, BURGESS, DUNHAM, HILTON, MEEHAN, SIEMINSKI, SIMUTIS NONE NONE NONE ATTEST: APPROVED AS TO FORM: PERKINS COIE, Attorneys for the city of Seward, Alaska 7~ 11/~ Fred B. Arvidson City Attorney (City Seal) -1- . . . WATER & SEWER FUND COMBINED STATEMENT OF REVENUES AND EXPENSES For Budget Year Ending June 30, 1991 1989 Actual 1990 Y-T-D (9 Months) 1991 Manager Recom. OPERATING REVENUES Residential Sales $309,198 $267,061 $350,274 Commercial Sales 148,804 137,700 229,804 Industrial Sales 26,430 34,854 107,398 Govermental Sales 128,901 147,700 221,834 Miscellaneous 99,669 41,201 62,150 Total operating revenues 713,002 628,516 971,460 OPERATING EXPENSES Distribution 890 1,000 Pumping 59,415 26,974 37,000 Supplies and Maintenance 74,585 76,418 51,900 Salaries and benefits 162,824 113,038 187,288 Administration and general 368,375 234,049 354,191 Depreciation 284,821 278,149 370,452 Total operating expenses 950,910 728,628 1,001,831 Operating income (loss) (237,908) (100,112) (30,371) NON-OPERATING REVENUES (EXPENSES) Interest (152,498) (83,776) (112,368) Bond interest (45,886) (23,479) (37,173) Total non-operating revenues (expenses) (198,384) (107,255) (149,541) Income (loss) before operating transfers (436,292) (207,367) (179,912) OPERATING TRANSFERS IN (OUT) Net income (loss) (436,292) (207,367) (179,912) TRANSFERS ON CONTRIBUTED ASSETS 217,214 277,572 365,099 INCREASE (DECREASE) IN RETAINED EARNINGS ($219,078) $70,205 $185,187 . . . WATER & SEWER FUND COMBINED STATEMENT OF CASH FLOWS 1989 Actual 1990 Y-T-D (9 Months) 1991 Manager Recom. Cash is Provided By (Used For): Net Income/(Loss) ($436,292) ($207,367) ($179,912) Add Expense Items Not Affecting Cash Depreciation 284,821 278,149 370,452 Net Cash Provided By (Used For) Operations ($151,471) $70,782 $190,540 Other Uses of Cash Debt Principal Payments 81,000 13,431 89,744 Equipment Purchases 22,501 3,329 40,000 Other Sources of Cash Increase in Capital Lease 16,136 Net Increase (Decrease) in Cash ($238,836) $54,022 $60,796 . . . WATER UTILITY STATEMENT OF REVENUES AND EXPENSES For Budget Year Ending June 30, 1991 1989 Actual 1990 Y-T-D (9 Months) 1991 Manager Recom. OPERATING REVENUES Residential Sales $123,243 $124,297 $164,002 Commercial Sales 68,586 75,936 124,596 Industrial Sales 25,350 33,558 103,670 Govermental Sales 78,484 78,222 110,618 Miscellaneous 53,361 38,951 58,150 Total operating revenues 349,024 350,964 561,036 OPERATING EXPENSES Distribution 890 1,000 Pumping 41,267 14,736 20,000 Supplies and Maintenance 39,914 26,644 25,800 Salaries and benefits 112,816 77 ,928 119,885 Administration and general 144,382 118,240 196,157 Depreciation 176,589 172,452 217,455 Totalopeutingexpenses 515,858 410,000 580,297 Operating income (loss) (166,834) (59,036) (19,261) NON-OPERATING REVENUES (EXPENSES) Interest (76,249) (41,669) (56,225) Bond interest (24,693) (12,648) (18,882) Total non-operating revenues (expenses) (100,942) (54,317) (75,107) Income (loss) before operating transfers (267,776) (113,353) (94,368) OPERATING TRANSFERS IN (OUT) Net income (loss) (267,776) (113,353) (94,368) TRANSFERS ON CONTRIBUTED ASSETS 108,607 144,338 191,711 INCREASE (DECREASE) IN RETAINED EARNINGS ($159,169) $30,985 $97,343 . . . WATER UTILITY STATEMENT OF CASH FLOWS 1989 Actual 1990 Y-T-D (9 Months) 1991 Manager Recom. Cash is Provided By (Used For): Net Income/(Loss) ($267,776) ($113,353) ($94,368) Add Expense Items Not Affecting Cash Depreciation 176,589 172,452 217,455 Net Cash Provided By (Used For) Operations ($91,187) $59,099 $123,087 Other Uses of Cash Debt Principal Payments 45,000 12,286 50,372 Equipment Purchases 11,250 1,727 20,000 Other Sources of Cash Increase in Capital Lease 8,060 Net Increase (Decrease) in Cash ($139,377) $45,086 $52,715 . . . WATER DEPARTMENT -7110 REVENUES 1988 1989 1990 Y-T-D 1990 Revised 1991 Manager Change from Dept GL Account Name Actual Actual (9 Months) Budaet Recom. 1990 Water Sales 4710 0030 Residential $122,416 123,243 $124,297 $168,220 $164,002 ($4,218) 4720 0210 Commercial 65,514 68,586 75,936 95,109 124,596 29,487 4730 0210 Industrial 30,323 25,350 33,558 30,788 103,670 72,882 4740 0210 Government 47,669 68,157 68,038 96,844 93,780 (3,064) 4750 0210 Municipal 10,280 10,327 10,184 12,756 16,838 4,082 4780 0220 Hydrant Rentals 28,512 29,467 31,150 39,908 42,150 2,242 Total Water Sales 304,715 325,129 343,163 443,625 545,036 101,411 Other Revenue 4780 0600 Misc Revenue 2,400 966 6,015 500 1,000 500 4690 0300 Amortization Of CIA 190,775 108,607 144,338 190,800 191,711 911 4610 0010 Interest Earned 20 1 500 0 4180 ??oo Assessments 19,250 195 0 4780 0210 Work Orders 14,457 22,720 291 10,000 15,000 5,000 4780 0200 Turn On Fees 13 1,495 0 Total Other Revenue 226,903 132,503 152,639 201,300 207,711 6,411 Total Water Revenue $531,618 $457,632 $495,802 $644,925 $752,747 $107,822 . . . WATER DEPARTMENT EXPENSES N 1988 A I 1990 Y-T-D Change from 1990 1990 Revised B d 1991 Manager R 1989 A I Dept GL Account ame ctua ctua (9 Months) U get ecom. Water System Supply 7200 5010 Wages $8,641 $6,316 $4,478 $13,736 $8,541 ($5,195) 7200 5020 Overtime 670 440 670 423 552 129 7200 5040 Leave Time 0 7200 5050 In Lieu Of Fica 428 0 7200 5060 Retirement 59 0 7200 5070 Health Insurance 0 7200 5080 Worker's Comp 4 0 7200 5090 SS Medicare 0 Total Personal Svcs 9,311 6,756 5,639 14,159 9,093 (5,066) 7200 5310 Utilities 42,459 21,095 15,892 37,500 21,000 (16,500) 7200 5380 Maintenance 12,154 3,458 579 6,000 1,000 (5,000) 7200 5930 Equipment 0 0 821 0 0 Total Supply 63,924 31,309 22,931 57,659 31,093 (26,566) Water System Pumpin~ 7250 5010 Wages 0 618 906 1,233 867 (366) 7250 5020 Overtime 0 0 294 88 56 (32) 7250 5040 Leave Time 0 7250 5050 In Lieu Of Fica 0 7250 5060 Retirement 0 7250 5070 Health Insurance 0 7250 5080 Worker's Comp 0 7250 5090 SS Medicare 0 Total Personal Svcs 0 618 1,200 1,321 923 (398) 7250 5310 Utilities 0 41,267 14,736 0 20,000 20,000 7250 5380 Maintenance 0 2,048 4,651 1,000 6,000 5,000 Total Pumping 0 43,933 20,587 2,321 26,923 24,602 . . . WATER DEPARTMENT EXPENSES Dept GL Account Name 1988 Actual 1989 Actual 1990 Y-T-D (9 Months) Change from 1990 1990 Revised Budget 1991 Manager Recom. Treatment 7300 5010 Wages 725 1,005 274 2,465 1,362 (1,103) 7300 5020 Overtime 0 0 423 88 (335) 7300 5040 Leave Time 0 7300 5050 In Lieu Of Fica 31 0 7300 5060 Retirement 2 0 7300 5070 Health Insurance 0 7300 5080 Worker's Comp 0 7300 5090 SS Medicare 0 Total Personal Svcs 725 1,005 307 2,888 1,450 (1,438) 7300 5310 Utilities 0 98 0 0 7300 5380 Maintenance 758 1,963 2,000 2,000 0 7300 5390 Contract Services 517 0 1,500 (1,500) 7300 5440 Operating Supplies 2,317 3,157 390 2,500 (2,500) Total Treatment 4,318 6,223 697 8,888 3,450 (5,438) Distribution 7350 5010 Wages 24,410 24,288 17,489 26,063 32,804 6,741 7350 5020 Overtime 1,001 2,273 2,134 2,113 2,120 7 7350 5040 Leave Time 0 7350 5050 In Lieu Of Fica 198 0 7350 5060 Retirement 221 0 7350 5070 Health Insurance 0 7350 5080 Worker's Comp 18 0 7350 5090 SS Medicare 8 0 Total Personal Svcs 25,411 26,561 20,068 28,176 34,924 6,748 7350 5380 Maintenance 10,519 7,879 5,497 8,000 8,000 0 7350 5390 Contracted Services 0 890 2,500 1,000 (1,500) Total Distribution 35,930 35,330 25,565 38,676 43,924 5,248 . . . WATER DEPARTMENT EXPENSES Change from 990 A 1988 A I 1989 A I 1990 Y-T-D 1990 Revised B d 1991 Manager R Deot GL ccount Name ctua ctua (9 Months) U get ecom. 1 S.M.l.C. 7440 5010 Wages 0 7,400 5,907 12,380 10,027 (2,353) 7440 5020 Overtime 0 688 71 1,180 648 (532) 7440 5040 Leave Time 0 7440 5050 In Lieu Of Fica 118 0 7440 5060 Retirement 63 0 7440 5070 Health Insurance 0 7440 5080 Worker's Comp 5 0 7440 5090 SS Medicare 2 0 Total Personal Svcs 0 8,088 6,166 13,560 10,675 (2,885) 7440 5310 Utilities 0 11,201 12,520 5,000 15,000 10,000 7440 5380 Maintenance 28 2,668 3,669 1,000 2,000 1,000 7440 5390 Contract Services 30 810 150 1,000 1,000 0 7440 5440 Operating Supplies 0 268 1,500 500 (1,000) 7440 5450 Gas & Lube 0 0 300 (300) Total S.M.l.C. 58 23,034 22,505 22,360 29,175 6,815 Work Orders 7360 5010 Wages 3,834 15,457 3,371 6,340 10,398 4,058 7360 5020 Overtime 1,360 2,840 2,124 0 672 672 7360 5040 Leave Time 0 7360 5050 In Lieu Of Fica 36 0 7360 5060 Retirement 16 0 7360 5070 Health Insurance 0 7360 5080 Worker's Comp 2 0 7360 5090 SS Medicare 1 0 Total Personal Svcs 5,194 18,297 5,550 6,340 11,070 4,730 7360 5440 Operating Supplies 0 1,561 0 0 Total Work Orders 5,194 19,857 5,550 6,340 11,070 4,730 . . . WATER DEPARTMENT EXPENSES 1991 Manager Change from 1988 1989 1990 Y-T-D 1990 Revised DeDt GL Account Name Actual Actual (9 Months) Budget Recom. 1990 General Operations 7400 5010 Salaries 2,757 5,137 17,605 0 17,330 17 ,330 7400 5020 Overtime 0 0 1,854 0 1,120 1,120 7400 5040 Leave Time 4,565 7,112 6,237 8,067 8,999 932 7400 5050 In Lieu Of Fica 2,078 1,995 254 1,975 2,844 869 7400 5060 Retirement 4,413 6,805 1,710 2,279 7,019 4,740 7400 5070 Health Insurance 3,349 7,110 6,629 8,888 9,943 1,055 7400 5080 Worker's Comp 1,743 2,416 2,041 2,644 4,223 1,579 7400 5090 SS Medicare 0 352 375 430 272 (158) 7400 5510 Labor Transfer 0 20,563 2,293 0 Total Personal Svcs 18,906 51,491 38,998 24,283 51,750 27,467 7400 5120 Publications 0 0 40 25 100 75 7400 5130 Subscriptions & Dues 196 106 95 78 78 1 7400 5140 Travel 510 0 500 1,000 500 7400 5150 Communications 200 195 149 500 300 (200) 7400 5160 Training 145 0 72 500 500 0 7400 5170 Legal 0 0 424 1,000 1,000 7400 5360 Rents & Leases 194 0 0 7400 5370 Insurance 21,768 12,904 10,295 16,428 14,194 (2,234) 7400 5380 Maintenance 4,772 9,448 7,115 0 7400 5390 Contract Services 4,152 3,014 (36) 0 7400 5410 Office Sup1ies 2,741 56 300 300 7400 5420 Vehicle Supplies 411 1,428 2,000 2,000 7400 5440 Operating Supplies 7,457 4,312 3,259 800 4,000 3,200 7400 5450 Gas & Lube 676 811 1,344 1,500 2,000 500 7400 5460 Small Tools 124 193 199 2,000 2,000 0 7400 5490 Misc. Freight 63 0 T< ~1 General Operations 59,100 85,626 63,501 46,614 79,222 32,609 . . . WATER DEPARTMENT EXPENSES 1988 1989 1990 Y-T-D 1991 Manager Change from 1990 Revised Dept GL Account Name Actual Actual (9 Months) Budget Recom. 1990 Other Operating Expen ~e 7400 5650 Depreciation 224,254 176,589 172,452 154,126 217,455 63,330 7400 5660 Doubtful Accounts 2,718 2,322 5,000 3,000 (2,000) 7400 5670 Administrative 56,301 51,609 42,226 56,301 130,890 74,589 7400 5680 Paymnt In Lieu Of Ta~ 41,943 39,955 33,977 51,594 60,220 8,626 7400 5770 Collection Expense 51 54 100 100 0 7400 5780 Interest Expense 62,736 76,250 42,169 36,000 0 (36,000) 7400 5810 Interfund Principal Pm 0 14,000 (14,000) 7400 5790 Misc Expense 0 15 9 0 7450 5810 Debt Service, Principa 0 (9) 12,286 47,745 50,372 2,627 7450 5820 Debt Service, Interest 26,229 24,693 12,648 28,132 18,882 (9,250) 7400 5930 Equipment 0 0 1,727 69,500 20,000 (49,500) Total Other 414,231 371,478 317 ,494 462,498 500,919 38,422 Total Water Expense $582,756 $616,789 $478,830 $645,355 t725,776 $80,421 . . . SEWER UTILITY STATEMENT OF REVENUES AND EXPENSES For Budget Year Ending June 30, 1991 1989 1990 Y-T-D 1991 Manager Actual (9 Months) Recom. OPERATING REVENUES Residential Sales $185,955 $142,764 $186,272 Commercial Sales 80,218 61,764 105,208 Industrial Sales 1,080 1,296 3,728 Govermental Sales 50,417 69,478 111,216 Miscellaneous 46,308 2,250 4,000 Total operating revenues 363,978 277,552 410,424 OPERATING EXPENSES Pumping 18,148 12,238 17,000 Supplies and Maintenance 34,671 49,774 26,100 Salaries and benefits 50,008 35,110 67,403 Administration and general 223,993 115,809 158,034 Depreciation 108,232 105,697 152,997 Total operating expenses 435,052 318,628 421,534 Operating income (loss) (71,074) (41,076) (11,110) NON-OPERATING REVENUES (EXPENSES) Interest (76,249) (42,107) (56,143) Bond interest (21,193) (10,831) (18,291) Total non-operating revenues (expenses) (97,442) (52,938) (74,434) Income (loss) before operating transfers (168,516) (94,014) (85,544) OPERATING TRANSFERS IN (OUT) Net income (loss) (168,516) (94,014) (85,544) TRANSFERS ON CONTRIBUTED ASSETS 108,607 133,234 173,388 INCREASE (DECREASE) IN RETAINED EARNINGS ($59,909) $39,220 $87,844 . . . SEWER UTILITY STATEMENT OF CASH FLOWS 1989 Actual 1990 Y-T-D (9 Months) 1991 Manager Recom. Cash is Provided By (Used For): Net Income/(Loss) ($168,516) ($94,014) ($85,544) Add Expense Items Not Affecting Cash Depreciation 108,232 105,697 152,997 Net Cash Provided By (Used For) Operations ($60,284) $11,683 $67,453 Other Uses of Cash Debt Principal Payments 36,000 1,145 39,372 Equipment Purchases 11,251 1,602 20,000 Other Sources of Cash Increase in Capital Lease 8,076 Net Increase (Decrease) in Cash ($99,459) $8,936 $8,081 . . . SEWER DEPARTMENT (7120) REVENUES Dept GL 1988 Actual 1990 Y-T-D (9 Months) Change from 1990 1990 Revised Budget 1991 Manager Recom. ACCOUNT NAME 1989 Actual Operating Revenues 4710 0040 Residential $186,610 $185,955 $142,764 $200,925 $186,272 ($14,653) 4720 0310 Commercial 80,020 80,218 61,764 84,335 105,208 20,873 4730 0310 Industrial 864 1,080 1,296 1,000 3,728 2,728 4740 0310 Government 31,292 43,464 64,355 100,000 99,094 (906) 4750 0310 Municipal 6,440 6,953 5,123 7,000 12,122 5,122 Total Operating 305,225 317,669 275,302 393,260 406,424 13,164 Other Revenue 4780 0310 Installation Fees 1,800 4,500 1,500 4,000 3,000 (1,000) 4780 0200 Misc Service Revenue 0 41,808 750 500 1,000 500 4690 0300 Amortization Of CIA 176,100 108,607 133,234 177,500 173,388 (4,112) 4670 0200 Transfers In/(Out) 0 0 0 4690 0600 Collectn Doubtful Acct 507 0 0 Total Other Revenue 178,407 154,914 135,484 182,000 177,388 (4,612) Total Sewer Revenue $483,632 $472,584 $410,786 $575,260 $583,812 $8,552 . . . SEWER DEPARTMENT EXPENSES Change from 990 1988 1989 1990 Y-T-D 1990 Revised B d 1991 Manager R Deot GL Account Name Actual Actual (9 Months) U get ecom. 1 Collection Expense 7700 5010 Wages $297 $920 $629 $3,412 $1,238 ($2,174) 7700 5020 Overtime 57 71 213 200 80 (120) 7700 5040 Leave Time 0 7700 5050 In Lieu Of Fica 39 0 7700 5060 Retirement 5 0 7700 5070 Health Insurance 0 7700 5080 Worker's Comp 0 7700 5090 Medicare Tax 0 7700 5510 Transfer Labor 0 0 4,800 (4,800) Total Personal Svcs 354 991 886 8,412 1,318 (7,094) 7700 5380 Maintenance 2,708 7,937 628 6,000 5,000 (1,000) Total Collection 3,062 8,928 1,514 14,412 6,318 (8,094) Pumps & Pump Stations 7750 5010 Wages 8,624 8,860 7,391 18,763 11,884 (6,879) 7750 5020 Overtime 575 1,066 733 1,000 768 (232) 7750 5040 Leave Time 0 7750 5050 In Lieu Of Fica 125 0 7750 5060 Retirement 93 0 7750 5070 Health Insurance 0 7750 5080 Worker's Comp 7 0 7750 5090 Medicare Tax 4 0 Total Personal Svcs 9,199 9,926 8,353 19,763 12,652 (7,111) 7750 5310 Utilities 21,777 18,148 12,238 17,000 17,000 0 7750 5380 Maintenance 11,475 9,741 20,802 4,000 5,000 1,000 7750 5390 Contracted Services 0 0 1,000 1,000 0 Total Pumping 42,450 37,815 41,393 41,763 35,652 (6,111) . . . SEWER DEPARTMENT EXPENSES 1988 1989 I 1990 Y-T-D Change from 1990 1990 Revised B d 1991 Manager R Dept GL Account Name Actual Actua (9 Months) U Jget ecom. Treatment 7800 5010 Wages 13,011 9,841 6,148 15,921 13,245 (2,676) 7800 5020 Overtime 29 0 26 1,000 856 (144) 7800 5040 Leave Time 0 7800 5050 In Lieu Of Fica 123 0 7800 5060 Retirement 61 0 7800 5070 Health Insurance 0 7800 5080 Worker's Comp 5 0 7800 5090 Medicare Tax 0 Total Personal Svcs 13,039 9,841 6,363 16,921 14,101 (2,820) 7800 5310 Utilities 24,460 43,181 23,563 30,000 30,000 0 7800 5380 Maintenance 4,386 1,682 776 4,000 4,000 0 7800 5390 Contracted Services 0 0 3,000 3,000 0 Total Treatment 41,885 54,704 30,702 53,921 51,101 (2,820) S.M.I.C. 7940 5010 Wages 0 7,690 4,902 15,352 10,398 (4,954) 7940 5020 Overtime 0 562 128 1,300 672 (628) 7940 5040 Leave Time 0 7940 5050 In Lieu Of Fica 8 0 7940 5060 Retirement 53 0 7940 5070 Health Insurance 0 7940 5080 Worker's Comp 4 0 7940 5090 Medicare Tax 1 0 Total Personal Svcs 0 8,252 5,096 16,652 11,070 (5,582) 7940 5310 Utilities 0 2,783 8,330 27,000 11 ,000 (16,000) 7940 5380 Maintenance 39 6,100 3,066 4,000 5,000 1,000 7940 5390 Contract Services 506 12,899 330 3,000 3,000 0 7940 5440 Operating Supplies 0 165 10 0 1,500 1,500 7940 5450 Gas & Lube 0 0 300 300 0 Total S.M.I.C. 545 30,199 16,832 50,952 31,870 (19,082) . . . SEWER DEPARTMENT EXPENSES 1988 1990 Y-T-D Change from 1990 Revised 1991 Manager G 1989 I Dept L Account Name Actual Actua (9 Months) Budget Recom. 1990 Work Orders 7860 5010 Wages 680 1,423 810 0 1,857 1,857 7860 5020 Overtime 239 893 556 0 120 120 7860 5040 Leave Time 0 7860 5050 In Lieu Of Fica 0 7860 5060 Retirement 0 7860 5070 Health Insurance 0 7860 5080 Worker's Comp 0 7860 5090 Medicare Tax 0 Total Personal Svcs 919 2,316 1,366 0 1,977 1,977 Total Work Orders 919 2,316 1,366 0 1,977 1,977 General Expense 7900 5010 Salaries 2,578 2,841 4,133 2,500 3,837 1,337 7900 5020 Overtime 201 52 0 248 248 7900 5040 Leave Time 3,524 4,143 3,265 4,135 5,999 1,864 7900 5050 In Lieu Of Fica 2,108 2,340 297 1,975 1,896 (79) 7900 5060 Retirement 3,293 4,041 815 1,199 4,679 3,480 7900 5070 Health Insurance 3,053 3,999 3,499 4,444 6,629 2,185 7900 5080 Worker's Comp 1,688 1,267 1,037 1,390 2,816 1,426 7900 5090 Medicare Tax 17 0 0 181 181 Total Personal Svcs 16,462 18,682 13 ,046 15,643 26,285 10,642 . . . SEWER DEPARTMENT EXPENSES 1988 1990 Y-T-D Change from 1990 Revised 1991 Manager 1989 Deot GL Account Name Actual Actual (9 Months) Budget Recom. 1990 7900 5120 Publications 0 78 50 100 50 7900 5130 Subscriptions & Dues 68 28 28 100 150 50 7900 5140 Travel (51) 0 500 500 0 7900 5150 Communications 142 300 218 200 200 0 7900 5160 Training 145 0 62 500 500 0 7900 5170 Legal 0 0 565 1,000 1,000 7900 5360 Rents & Leases 0 0 22 0 0 7900 5370 Insurance 18,513 17,369 17,188 19,698 19,106 (592) 7900 5380 Maintenance 2,608 3,618 4,975 0 0 7900 5390 Contract Services 6,022 3,748 633 0 0 7900 5410 Office Supplies 1,465 12 300 300 7900 5420 Vehicle Maint 1,256 882 2,000 2,000 7900 5440 Operating Supplies 4,265 2,707 18,623 2,300 2,300 0 7900 5450 Gas & Lube 676 811 117 1,500 1,500 0 7900 5460 Small Tools 124 85 199 1,000 1,000 0 7900 5490 Misc. Freight 9 0 7900 5930 Equipment 0 0 1,602 38,400 20,000 (18,400) Total General 48,974 50,069 58,259 79,891 74,941 (4,950) Other Operating Expens 7900 5650 Depreciation 138,259 108,232 105,697 108,255 152,997 44,742 7900 5660 Doubtful Accounts 2,718 2,218 5,000 3,000 (2,000) 7900 5670 Administrative 56,301 51,609 42,225 56,300 90,616 34,316 7900 5680 Paymnt In Lieu Of Tax 45,204 39,602 22,242 46,021 46,705 684 7900 5780 Interest Expense 44,679 76,249 42,107 36,000 0 (36,000) 7900 5810 Interfund Principal Pmt 0 14,000 (14,000) 7900 5790 Misc Expense 24,681 49,360 2,500 2,500 0 7950 5810 Debt Service, Principal (9) 1,145 36,745 39,372 2,627 7950 5820 Debt Service, Interest 23,516 21,193 10,831 29,500 18,291 (11 ,209) Total Other 335,358 348,454 224,247 334,321 353,481 19,160 Total Sewer Expense $473,194 $532,484 $374,313 $575,260 $555,340 ($19,920)