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HomeMy WebLinkAboutRes1991-059 . . . sponsored by: Schaefermever CITY OF SEWARD, ALASKA RESOLUTION NO. 91-059 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, ADOPTING THE WATER AND SEWER FUND ENTERPRISE BUDGET FOR THE FISCAL YEAR BEGINNING JULY 1, 1991 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, 1991, 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 1992, 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, 1991. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this 28th day of May, 1991. THE CITY OF SEWARD, ALASKA O~~LJ r d1;~~ DAVID L. HILTON, SR., MAYOR AYES: Burgess, Dunham, Krasnansky, Meehan, Sieminski, simutis, Hilton None None None NOES: ABSENT: ABSTAIN: ATTEST: APPROVED AS TO FORM: PERKINS COIE, Attorneys for the city of Seward, Alaska 7~N~ Fred B. Arvidson City Attorney (City Seal) . . . CITY OF SEWARD WATER & SEWER FUND Statement of Revenues, Expenses and Changes in Retained Earnings (Deficit) For Budget Year Ending June 30,1992 1989 1991 Y-T-D 1992 % Change Manager From 1991 1991 Rev~ed 1990 Actual Actual (9 Months) Bud!!et Recom. Rev. Bud!!. OperatinJ!: Revenues: Sales: Residential $309 198 $356 604 $323.328 $350.274 $438.559 25.20% Small General Service 64 497 93.365 75.936 116999 107.662 -7.98% Laroe General Service 114.634 165798 140.245 207594 191012 -7,cYJ% Other WaterlSewer Sales 125.D04 184,016 124597 234.443 216 159 -7.80% Miscellaneous 99 670 57.154 39,240 62 150 55,225 -11.14% Total operalinJ!: revenues 713.003 856.937 703,346 971.460 1.008.617 3.82% OperatinJ!: Expenses: Before depreciation: Salaries 110.656 132.367 110540 146786 157599 7.37% Emplovee Benefits 30.325 28 889 30 527 40 502 39 493 -2.49% Supplies & Maintenance 58.569 68 228 80 255 97 203 117.881 21.27% Administration & General 465.241 372.371 397 468 459.256 509727 10.99% Total before depreciation 664.791 601.855 618.790 743.747 824.700 10.88% Operatin2 income before depreciation 48.212 255082 84556 227.713 183.917 -19.23% Depreciation 284,821 371,462 279,112 370,452 377,245 1.83% OperatinJ!: Income (Loss) (236,609 (116,380 (194,556 (142,739 (193,328 35.44% Non-Operating Revenues(Expenses) Interest Income 500 4,168 5,000 100.00% Interest Expense (198,385 (155,269\ (20,790 (37,173 (30,928 -16.80% Other Total non-ooeratin2 rev.(exp.) (198,385 (154,769 (16,622 (37,173 (25,928 -30.25% Income (loss) before operalinJ!: tra (434.994 (271149 (211 178 (179912 (219,256 21.87% OperatinJ!: Transfen to OtberFunds 90 000 95 489 Net income (Jossl (434.994 (271.149\ (121.178\ (84 423 (219.256 159.71% Amortization of contributions in aid 217.214 370.095 277575 365 099 370 100 1.37% Increase(Decrease)in Retained Eamin (217.780 98 946 156397 280 676 150.844 -46.26% Deficit at beJ!:inninJ!: ofvear (754409 (972 189\ 730 109 730,109 1 005 296 37.69% Residual eauitv transfers from other funds 1 603.350 Retained eaminJ!: at end ofvear (972 189 730.107 886.506 1 010 785 1156 140 1438% . . . WATER & SEWER FUND COMBINED STATEMENT OF CASH FLOWS 1991 1990 Y-T-D 1991 1992 Revised Manager Actual '9 Months) Bud~et Recom. Cash is Provided Bv (Used For): Net Income/lLoss) ($271.143' ($121.178' ($84.423 ($219256 Add Exoense Items Not AffectiUl! Cash Depreciation 371462 279.112 370.452 377745 Net Cash Provided Bv (Used For) Ooerations $100319 $157.934 $286 029 $157 989 Other Uses of Cash DebtPrincipalPa~en~ 83.747 13.780 89.744 96.056 Equipment Purchases 13 764 142017 155 000 3000 Capital Improvement Plan 63.000 Other Sources of Cash Increase in Caoital Lease Net Increase (Decrease) in Cash $2,808 $2,137 $41,285 ($4,067 . . . CITY OF SEWARD WA1ER FUND Statement of Revenues, Expenses and Changes in Retained Earnings (Deficit) For Budget Year Ending June 30, 1992 1989 1991 Y-T-D 1992 % Change Manager From 1991 1991 Revi<;ed 1990 Actual Actual (9 Months) Budl!et Recom. Rev. Budl!et Oneratin" Revenues: Sales: Residential $123.243 $164.589 $148.248 $164,002 $201 013 22.57% Sman General Service 31274 47.162 39,676 61,469 56,705 -7.75% Lar2e General Service 54,395 82,025 71,498 106,910 98,622 -7.75% Other Water{Sewer Sales 86,751 130,817 100,383 170,505 157,486 -7.64% Miscellaneous 53,362 54 285 38 186 58 150 53,879 -7.34% Total oneratin" revenues 349 025 478 878 397.991 561036 567 705 1.19% Oneratin" Exnenllell: Before depreciation: Salaries 73,574 89.584 69.481 95 584 99.383 3,97% Emplovee Benefits 18,678 19,530 19.384 24.301 24.628 1.35% Supplies & Maintenance 23,002 16,~ 28,053 29,800 44.800 50.34% Administration & General 224.005 179,839 237,494 269,382 299,454 11.16% Total before denreciation 339.259 305 037 354412 419067 468.265 11.74% Oneratin" income before denreciation 9.766 173841 43.579 141969 99 440 -29.96% Depreciation 176,589 230,399 164,676 217,455 219,210 0.81% Oneratin" Income (Lon) (166,823 (56,558 (121,097 (75,486 (119,770 58.67% Non-Operatinr; Revenues(Exnenllell) Interest Income 500 2,334 2,500 100.00% Interest Expense (100,943 (78,889 (11,076 (18,882 (16,163 -14.40% Other Total non-operatinr; rev.(exp.) 000,943 (78,389 (8,742 (18,882 (13,663 -27.64% Income (Joss) before oneratin" tea (267766 (134947 029.839 (94.368 (133 433 41.40% Operatinr; Tnnsfen to Other Funds 90 000 95.489 -100.00% Net income (loss) (267.766 (134947 (39 839 1121 (133.433 Amortization of contributions in aid 108.607 192450 144339 191711 192,450 0.39% IncreaselDecrease)in Retained Earnin 059.159 57.503 104.500 192 832 59 017 -69.39% . . . WATER UTILITY STATEMENT OF CASH FLOWS 1991 1990 Y-T-D 1991 1992 Revised Manager Actual '9 Months) Budl!:et Recom. Cash iI Provided Bv (Used For): Net Incomef(Loss) ($134.941 ($39.839 $1.121 ($133.433 Add Exoense Items Not Affectinl! Cash Depreciation 230399 164.676 217.455 219.210 Net Cash Provided Bv (Used For) Onerations $95 458 $124 837 $218576 $85 777 Other Uses of Cash DebtPrincipalPavmen~ 48.984 12390 50372 55.628 Equipment Purchases 12.036 118.116 135.000 Capital Improvement Plan 43.000 Other Sources of Cash Increase in Canital Lease Net Increase (Decrease) in Cash $34,438 ($5,669 $33,204 ($12,851 . . . WATER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Rev~ed Manager From 1991 1989 DeDt GL Account Name Actual Actual (9 Months) Budl!:et Recom. Rev. Budl!:et REVENUES Water Sales 4810 0210 Residential 123243 164589 148248 164.002 201.013 22.57% Small General Servie<<: 4820 0210 Commercial-SG 18 880 28 471 24 440 37 108 34.232 -7.75% 4820 0230 Government-SG 8406 12 677 10 176 16.523 15.242 -7.75% 4820 0240 MuniciDal-SG 3988 6,014 5,060 7,838 7.231 -7.74% Total Small Gen. 31,274 47.162 39.676 61.469 56.705 -7.75% LafJ!:e General Servie<<: 4830 0210 Commercia1-LG 22319 33 656 29842 43 867 40 466 -7.75% 4830 0220 Industrial-LG 4384 6611 5195 8616 7948 -7.75% 4830 0230 Government-LG 27 101 40 867 35661 53.266 49 137 -7.75% 4830 0240 Municioal-LG 591 891 800 1161 1071 -7.75% Total Larl!:e Gen. 54.395 82.025 71.498 106.910 98.622 -7.75% Other Water Sales 4840 0210 Commercial-Meter 8,035 12,117 10780 15,793 14.568 -7.76% 4840 0220 Industrial-Meter 46,S60 70,210 61,520 91,511 84,617 -7.53% 4840 0230 Government - Meter 14,310 21,579 21,872 28,126 25,945 -7.75% 4840 0240 Municioal-Meter 17 846 26 911 6211 35 075 32356 -7.75% 4880 0440 Hvdrant Rentals 29,467 41,520 27,145 42,150 36,987 -1225% Total Other 116,218 172,337 127,528 212,655 194,473 -8.55% Total Water Sales 325,130 466.113 386,950 545,036 550,813 1.06% Other Revenue 4880 0490 Misc Revenue 966 5,481 4,997 1,000 7,645 66450% 4690 0300 Amortization Of CIA 108,607 192,450 144,339 191,711 192,450 0.39% 4610 0010 Interest Earned 1 500 2,334 2,500 100,00% 4180 ??oo Assessments 195 4880 0430 Work Orders 22,720 4661 2.219 15 000 3395 -7737% 4880 0470 Eauioment Rental 525 803 100.00% 4880 0420 Turn On Fees 13 2,623 3,300 5049 100.00% Total Other Revenue 132502 205.715 157,714 207.711 211 842 1.99% Total Water Revenue $457632 $671 828 $544.664 $752.747 $762.655 1.32% . . . WATER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Reviled Manager From 1991 1989 Dept GL Account Name Actual Actual (9 Months) Budl!et Recom. Rev. Budl!et Summarv of Water Salaries 7110 5010 Wal!es 60.221 72Jll7 60.024 81.329 84322 3.68% 7110 5020 Overtime 6.241 8.156 2.572 5.256 5000 -4.87% 7110 5040 Leave Time 7,112 8.591 6885 8999 10 061 11.80% 7110 5050 In Lieu Of Fica 1.995 2.354 2013 2844 2370 -16.67% 7110 5060 Retirement 6805 2896 4557 7019 6161 -1222% 7110 5070 Health Insurance 7110 9184 8840 9943 10 723 7.84% 7110 5080 Worker's ComD 2416 4608 3.793 4.223 4851 14.86% 7110 5090 SS Medicare 352 488 181 272 523 92.42% Total Personal SvCl 92.252 109.114 88.865 119.885 124.011 3.44% EXPENSE BY CATEGORY Supply & Pumpinl! $10214 $9.907 $9.569 $10.093 $13.859 37.31% Lowell Canyon Hydro 65 126 52.539 51 208 47 923 74410 55.27% Treatment 6125 2556 2858 3450 12 962 275.74% Distribution 35330 34 034 31 806 43 924 57 _18& 30.65% S.M.I.C. 23 035 28 658 54 545 29175 29.562 1.33% Work Orders 19.858 7.741 1.730 11.070 3.641 -67.11% General Operations 85,625 56.916 66.055 79.222 76.699 -3.18% Other Oneratinl! Emens 346 794 399567 419433 5461i65 418955 - 2336% Debt Service 24,684 22,407 23,466 69,254 71,791 3.66% Total Water Exoense $616,791 $614,325 $660,670 $840,776 $759,266 -9.69% . . . WATER DEPARTMENT 1991 1992 % Change Revi'led Manager Prom 1991 1989 1991 1990 Y-T-D DeDt GL Account Name Actual Actual (9 Months) Budltet Recom. Rev. Budltet EXPENSES Water System SUDDlv 7200 5010 Wal!es $6316 7273 $6 135 $8.541 $8 437 -1.23% 7200 5020 Overtime 440 670 281 552 952 72,43% 7200 5040 Leave Time 457 1007 100.00% 7200 5050 In Lieu Of Fica 865 563 237 100.00% 7200 5060 Retirement 161 458 616 100.00% 7200 5070 Health Insurance 953 1,072 100,00% 7200 5080 Worker's Comp 254 361 485 100.00% 7200 5090 MedicarelFica 1 6 52 100.00% Total Personal Svcs 6,756 9224 9214 9093 12.859 41.41 % 7200 5380 Maintenance 3458 683 355 1000 1000 0.00% 7200 5930 Equipment Total Supply 10.214 9,907 9.569 10,093 13,859 3731 % Water System PumDin . 7250 5010 Wal!es 618 906 867 -100.00% 7250 5020 Overtime 294 56 -100.00% 7250 5040 Leave Time 7250 5050 In Lieu Of Pica 7250 5060 Retirement 7250 5070 Health Insurance 7250 5080 Worker's Comp 7250 5090 MedicarelFica Total Personal SvC5 618 1,200 923 -100.00% 7250 5310 Utilities 62 460 44.361 43,541 41,000 68.410 66,85% 7250 5380 Maintenance 2048 3,878 6,965 6,000 6.000 0.00% 7250 7440 Operatinl! SUDolies 3,100 702 Total Pumpim 65 126 52.539 51.208 47,923 74,410 55.27% Treatment 7300 5010 Waites 1005 877 2366 1362 3,058 124.60% 7300 5020 Overtime 15 73 88 144 63.81 % 7300 5040 Leave Time 162 364 100.00% 7300 5050 In Lieu Of Fica 221 255 86 100.00% 7300 5060 Retirement 27 179 224 100.00% 7300 5070 Health Insurance 355 389 100.00% 7300 5080 Worker's Comp 43 131 176 100.00% 7300 5090 MedicarelFica 1 5 20 100.00% Total Personal SvC5 1.005 1184 3526 1450 4,462 207.79% 7300 5380 Maintenance 1963 15 2000 2500 25.00% 7300 5390 Contract Services 7300 5440 Ooeratinl! SUDolies 3157 1372 (683 6,000 100.00% Total Treatment 6125 2.556 2.858 3450 12 962 275.74% . . . WATER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revi<led Manager From 1991 1989 DeDt GL Account Name Actual Actual (9 Months) BudJ!:et Recom. Rev. BudJ!:et Distribution 7350 5010 WaJ!:es 24,288 26,400 22,596 32,804 33,852 3.20% 7350 5020 Overtime 2273 3100 556 2120 1110 -47.65% 7350 5040 Leave Time 1846 4040 100.00% 7350 5050 In Lieu Of Fica 421 376 952 100.00% 7350 5060 Retirement 538 1.582 2473 100.00% 7350 5070 Health Insurance 2905 4.305 100.00% 7350 5080 Worker's ComD 839 1181 1947 100.00% 7350 5090 MedicarelFica 31 61 209 100.00% Total Personal SvC! 26.561 31.329 31.103 34.924 48 888 39.98% 7350 5380 Maintenance 7879 939 703 8000 8000 0.00% 7350 5390 Contracted Services 890 1000 500 -50.00% 7350 5440 ODeratinl! SUPDlies 148 7350 5510 Labor Transfer 1618 Total Di<ltribution 35,330 34.034 31.806 43.924 57,388 30.65% S.M.I.C. 7440 5010 Wal!es 7400 7,911 6,766 10 027 9491 -5,34% 7440 5020 Overtime 688 71 84 648 166 -74.40% 7440 5040 Leave Time 512 1,133 100.00% 7440 5050 In Lieu Of Fica 265 231 266 100.00% 7440 5060 Retirement 130 434 693 100.00% 7440 5070 Health Insurance 868 1,207 100.00% 7440 5080 Worker's Comp 203 350 546 100,00% 7440 5090 MedicarelFica 4 11 59 100.00% Total Personal SvC! 8,088 8,584 9,256 10,675 13,562 27.04% 7440 5310 Utilities 11,201 16,694 43 913 15 000 11.500 - 2333% 7440 5380 Maintenance 2,668 3,230 1.376 2000 2500 25.00% 7440 5390 Contract Services 810 150 1000 1000 0.00% 7440 5440 ODeratinl! SUPDlies 268 500 750 50.00% 7440 5450 Gas & Lube 250 100.00% Total S.M.I.C. 23 035 28 658 54,545 29.175 29.562 1.33% Work Orders 7360 5010 Wal!es 15 457 5.3~ 682 10.398 2109 -79.72% 7360 5020 Overtime 2,840 2152 583 672 664 -1.26% 7360 5040 Leave Time 78 251 100,00% 7360 5050 In Lieu Of Fica 56 39 59 100.00% 7360 5060 Retirement 78 62 154 100.00% 7360 5070 Health Insurance 192 269 100.00% 7360 5080 Worker's Comp 127 88 122 100.00% 7360 5090 MedicarelFica 22 6 13 100.00% Total Personal Svcs 18.297 7741 1.730 11 070 3641 67.11% 7360 5440 ODeratinl! Supplies 1.561 Total Work Orders 19.858 7.741 1730 11.070 3641 -67.11 % . . . WATER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revised Manager From 1991 1989 Dent GL Account Name Actual Actual (9 Months) Bud~et Recom. Rev. Bud~et General0nerations 7400 5010 Salaries 5,137 24,164 21,479 17330 27374 57,95% 7400 5020 Overtime 1,854 995 1120 1965 75,43% 7400 5040 Leave Time 7,112 8,591 3,830 8999 3266 -63.71 % 7400 5050 In Lieu Of Fica 1995 526 549 2.844 770 -7294% 7400 5060 Retirement 6805 1962 1,842 7.019 2000 -7150% 7400 5070 Health Insurance 7110 9184 3,567 9.943 3,481 -64.99% 7400 5080 Worker's Comp 2,416 3142 1682 4,223 1,575 -62.72% 7400 5090 MedicarelFica 352 429 92 272 170 -37.46% 7400 5510 Labor Transfer 20.563 (9,920 Total Personal Svcs 51 490 39.932 34,036 51.750 40 600 -2155% 7400 5120 Publications 40 202 100 404 304.00% 7400 5130 Subscriptions & Dues 106 95 75 78 150 92.31 % 7400 5140 Travel 1,000 1,000 0.00% 7400 5150 Communications 195 197 139 300 200 -3333% 7400 5160 Traininl! 72 760 500 800 60,00% 7400 5170 Lel!al 424 72 1000 500 -50.00% 7400 5360 Rents & Leases 7400 5370 Insurance 12,904 13,608 12,081 14,194 12,745 -1021 % 7400 5380 Maintenance 9,448 8,983 10,067 8,000 100.00% 7400 5390 Contract Services 3,014 (36 70 7400 5410 Office Suplies 2,741 70 415 300 300 0.00% 7400 5420 Vehicle Supplies 411 1,428 134 2,000 2,000 0.00% 7400 5440 Operatin~ Supplies 4,312 (10,243 6,803 4,000 6,000 50.00% 7400 5450 Gas & Lube 811 1,814 862 2,000 2,000 0.00% 7400 5460 Small Tools 193 199 339 2,000 2,000 0.00% 7400 5490 Misc. Freight 333 7400 5530 Vehicle Rental Total General Opera t 85 .625 56,916 66 055 79222 76,699 -3.18% Other ()peratinl! ~t nse 7400 5650 Depreciation 176,589 230,399 164,676 217.455 219.210 0.81% 7400 5660 Doubtful Accounts 2322 2800 3,000 3.000 0.00% 7400 5670 Administrative 51 609 56,301 98 168 130.890 135,733 3.70% 7400 5680 Pavmnt In Lieu Of Tax 39 955 53,433 38 473 60 220 61,012 1.32% 7400 5770 Collection Exnense 54 100 -100,00% 7400 5780 Interest Exvense 76.250 56 482 7400 5810 Interfund Principal Pmt 7400 5790 Misc Expense 15 152 7450 5810 Debt Service Princina1 (9 12,390 50,372 55 628 10.43% 7450 5820 Debt Service, Interest 24 693 22 407 11 (J7 6 18,882 16 163 -14.40% 7400 5930 Eauipment 118 116 135000 -100.00% Total Othel 371478 421 974 442,899 615919 490.746 -2032% Total Water Expense $616 791 $614,325 $660 670 $840.776 $759266 -9.69% . . . CITY OF SEWARD SEWER FUND Statement of Revenues, Expenses and Changes in Retained Earnings (Deficit) For Budget Year Ending June 30, 1992 1989 1991 Y-T-D 1992 % Change Manager From 1991 1991 Revised 1990 Actual Actual (9 Months) Bud~et Recom. Rev. BudJ!et Operatin~ Revennes: I Sales: Residential $185 955 $192,015 $175,000 $186 272 $237546 27.53% Small General Service $33223 46 203 36,260 55.530 $50957 -8.24% Lane General Service 60.239 83 773 68 747 100.684 92 390 -8.24% Other Water/Sewer Sales 38,253 53 199 24214 63,938 58,673 -8.23% Miscellaneous 46,308 2,869 1,054 4000 1,346 -6635% Total operatin~ revenues 363.978 378,059 305,355 410 424 440912 7.43% Ooeratinl! Expenses: Before depreciation: Salaries 37 082 42 783 41,059 51.202 58 216 13.70% Emolovee Benefits 11 647 9359 11,143 16.201 14865 -8.25% Supplies & Maintenance 35,567 52 144 52,202 67.403 73 081 8.42% Administration & General 241236 192.532 159974 189.874 210273 10.74% Total before depreciation 325.532 296.818 264,378 324.680 356.435 9.78% Ooeratinl! income before depreciation 38 446 81.241 40,977 85 744 84477 -1.48% Depreciation 108,232 141,D63 114,436 152,997 158,035 3.29% Operatin/: Income (Loss) (69,786 (59,822 (73,459 (67,253 (73,558 9.38% Non-Operatin/: Revenues(Expenses) Interest Income 1,834 2,500 100.00% Interest Expense (97,442 (76,378' (9,714 (18,291 (14,765 -1928% Other Total non -operatin/: rev.( ""p.) (97 ,442 (76,378 (7,880 08,291 (12,265 -32.95% Income (loss) before operatinl! Ira (167.228 036.200 (81,339 (85.544 (85 823 0.33% Operatin~ Transfers to Otber Funds Net income (Joss) 067.228 (136,200 (81,339 (85544' (85 823 0.33% Amortization of contributions in aid 108.607 177.645 133,236 173388 177,650 2.46% Increaae(Decreaae)in Retained Eamin (58 621 41 445 51 897 87.844 91 827 4.53% . . . SEWER UTILITY STATEMENT OF CASH FLOWS 1991 1990 Y-T-D 1991 1992 Revised Manager Actual '9 Months) BudJ!et Recom. Cash is Provided By (Used For): Net Income/lLoss) ($136.202 ($81339 ($85,544' ($85.823' Add Exoense Items Not Affectinl! Cash Depreciation 141.063 114436 152997 158,035 Net Cash Provided Bv (Used For) Ouerations $4.861 $33 097 $67 453 $72,212 Other Uses of Cash Debt Princinal PaYments 34 763 1390 39,372 40 428 Eauipment Purchases 1.728 23 901 20 000 3,000 Capital Improvement Plan 20 000 Other Sources of Cash Increase in Capital Lease Net Increase (Decrease) in Cash ($31,630 $7,806 $8,081 $8,784 . . . SEWER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revi<led Manager From 1991 1989 Dept GL Account Name Actual Actual (9 Months) Bude:et Recom. Rev. Bude:et REVENUES 4810 0310 Residential 185,955 192.D15 175 080 186,272 237,546 27.53% Small General Service 4820 0310 Commercial-SG 23,282 32378 25 661 38914 35,709 -8.24% 4820 0330 Government-SG 6394 8,892 6.667 10 687 9807 -8.23% 4820 0340 Municipa1-SG 3,547 4933 3,932 5.929 5441 -8.23% Total Small Gen. 33,223 46.203 36,260 55.530 50 957 -8.24% LaTJ!:e General Service: 4830 0310 Commercial-LG 32,694 45 467 37210 54,645 50,144 -8.24% 4830 0320 Industrial-LG 144 200 144 240 220 -8.33% 4830 0330 Government- LG 26,563 36.941 30 433 44398 40,741 -8.24% 4830 0340 MuniciDal- LG 838 1.165 960 1401 1,285 -8,28% Total Lare:e Gen. 60,239 83.773 68.747 100 684 92.390 -8.24% Other 4840 0310 Commercial-Meter 6681 9292 7,5~ 11.167 10 248 -8.23% 4840 0330 Government - Meter 13177 18.325 16661 22,025 20 211 -8.24% 4840 0340 MuniciDal-Meter 18,395 25.582 47 30,746 28,214 -8,24% Total Other 38,253 53.199 24.214 63 938 58,673 -8.23% Total0veratim 317,670 375.190 304301 406 424 439.566 8.15% Other Revenue 4780 0310 Instal1atbn Fees 4,500 750 150 3,000 229 -9237% 4780 0200 Misc Service Revenue 41,808 2,119 904 1,000 1,117 11.70% 4610 0010 Interest Earned 1,834 2,500 100.00% 4690 0300 Amortization Of CIA 108,607 177,645 133,236 173,388 177,650 2.46% 4670 0200 Transfers In/(Out) 4690 0600 Collectn Doubtful Acct Total Other Revenuf 154,915 180,514 136,124 177,388 181,496 2.32% Total Sewer Revenuf $472.585 $555 704 $440.425 $583.812 $621 062 6.38% . . . SEWER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revmed Manager From 1991 1989 DeDt GL Account Name Actual Actual (9 Months) Bud~et Recom. Rev. Bud~et Summary of Sewer Salaries 7120 5010 Wa~es 30,295 36.509 36 463 42459 49 278 16.06% 7120 5020 Overtime 2644 6.274 715 2744 3000 9.33% 7120 5040 Leave Time 4143 0 3.881 5,999 5938 -1.02% 7120 5050 In Lieu Of Fica 2,340 930 637 1,896 2,370 25.00% 7120 5060 Retirement 4041 1391 2666 4,679 3,670 -2157% 7120 5070 Health Insurance 3,999 4777 5496 6,629 5,849 -11.76% 7120 5080 Worker's Comp 1,267 2.243 2.270 2,816 2,976 5.70% 7120 5090 MedicarelFica 0 18 74 181 -100.00% Total Personal SvC5 48,729 52.142 52.202 67 403 73,081 8.42% EXPENSE BY CATEGORY Sewae:e Collection $8 928 $1,752 $4.124 $6.318 $8.332 31.87% Pumpine: 37 815 50 462 58,829 35,652 56,076 57.29% Sewal!e Treatment 54,704 45 737 36 221 51101 61,633 20.61 % S.M.I.C. 30,199 23.273 28 564 31870 39,309 23.34% Work Orders 1,036 1.366 162 1977 683 -65.47% General ExPense 50 070 71.155 60.590 74941 44 248 -40.96% Other Oper. ExPense 327.270 300.553 214.225 295.818 307 189 3.84% Debt Service 21184 19.961 11.104 57 663 55 193 -4.28% Total Sewer Expense $531,206 $514,259 $413,819 $555,340 $572,663 3.12% . . . SEWER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revi<led Manager From 1991 1989 Dent GL Account Name Actual Actual (9 Months) Budl!et Recom. Rev. Budl!et 7900 5410 Office Supplies 1.465 17 213 300 500 66.67% 7900 5420 Vehicle Maint 1,256 882 95 2000 2,000 0.00% 7900 5440 Operatinl! Supplies 2707 18,904 3,040 2.300 3000 30.43% 7900 5450 Gas & Lube 811 117 858 1500 1500 0.00% 7900 5460 Small Tools 85 199 430 1.000 1500 50.00% 7900 5490 Misc. Freil!ht 279 7900 5510 Labor Transfer (683 7900 5530 Vehicle Rental 7900 5930 Equipment 20 000 -100.00% Total Genera 50 070 71,155 60,590 74.941 44.248 -40.96% Other Operatinl! Em€ nse 7900 5650 Depreciation 108232 141.063 114,436 152997 158035 3.29% 7900 5660 Doubtful Accounts 2.218 2.364 3.000 3000 0,00% 7900 5670 Adminfitrative 51609 56.300 67,962 90.616 93 969 3.70% 7900 5680 Pavmnt In Lieu Of Tax 39.602 44 407 31527 46.705 49 685 6.38% 7900 5780 Interest Expense 76.249 56419 7900 5810 Interfund Principal Pmt 7900 5790 Mise Expense 49.360 300 2500 2500 0.00% 7950 5810 Debt Service, Principal (9 1,390 39,372 40,428 2.68% 7950 5820 Debt Service, Interest 21,193 19,961 9,714 18,291 14,765 -19.28% Total Other 348,454 320,514 225,329 353,481 362,382 2.52% Total Sewer Expens€ $531,206 $514,259 $413,819 $555,340 $572,663 3.12% . . . SEWER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revi<led Manager From 1991 1989 Dept GL Account Name Actual Actual (9 Months) Budl!et Recom. Rev. Budl!et EXPENSES Collection Expense 7700 5010 Walles $920 $664 $2.811 $1.238 $5 858 37326% 7700 5020 Overtime 71 213 80 -100.00% 7700 5040 Leave Time 319 706 100.00% 7700 5050 In Lieu Of Fica 40 4 282 100,00% 7700 5060 Retirement 6 225 436 100.00% 7700 5070 Health Insurance 567 695 100.00% 7700 5080 Worker's Como 9 189 353 100.00% 7700 5090 MedicarelFica 9 7700 5510 Transfer Labor Total Personal SvCI 991 932 4.124 1.318 8332 532.20% 7700 5380 Maintenance 7937 689 5,000 -100,00% 7700 5440 Ooeratinl! Supplies 131 Total CollectiOI 8928 1752 4124 6.318 8.332 31.87% Pumps &. Pump Statio os 7750 5010 Wal!es 8,860 9840 6741 11 884 9,544 -19.69% 7750 5020 Overtime 1,066 733 519 768 1674 117.93% 7750 5040 Leave Time 430 1,150 100.00% 7750 5050 In Lieu Of Fica 259 203 459 100.00% 7750 5060 Retirement 174 510 711 100.00% 7750 5070 Health Insurance 888 1,132 100.00% 7750 5080 Worker's Comp 271 378 577 100.00% 7750 5090 MedicarelFica 7 16 Total Personal SvCI 9,926 11 ,284 9,685 12,652 15,246 2051 % 7750 5310 Utilities 18,148 16,293 12,588 17,000 21,180 24.59% 7750 5330 Heatinl! Fuel 1,074 2,150 100.00% 7750 5380 Maintenance 9741 21 015 13,067 5,000 16 000 220.00% 7750 5390 Contracted Services 1,000 1500 50.00% 7750 5440 Operatinl! Supplies 1870 7750 5930 Eouipment 22415 Total Pumpin~ 37,815 50.462 58 829 35.652 56.076 57.29% Treatment 7800 5010 Wal!es 9,841 10.473 6179 13 ,245 9,5fr7 -27,62% 7800 5020 Overtime 136 856 -100.00% 7800 5040 Leave Time 439 1,155 100.00% 7800 5050 In Lieu Of Fica 236 328 460 100.00% 7800 5060 Retirement 140 452 714 100.00% 7800 5070 Health Insurance 804 1138 100,00% 7800 5080 Worker's Comp. 217 319 579 100,00% 7800 5090 MedicarelFica 5 12 Total Personal Svcs 9,841 11.207 8.533 14,101 13 633 -3.32% 7800 5310 Utilities 43,181 31m 25 934 30,000 41750 39.17% 7800 5380 Maintenance 1682 847 1754 4000 3,250 18.75% 7800 5390 Contracted Services 554 3000 3,000 0.00% 7800 5440 Operatinl! Supplies 2030 Total Treatment 54 704 45.737 36.221 51.101 61 633 20.61 % . . . SEWER DEPARTMENT 1991 1990 Y-T-D 1991 1992 % Change Revised Manager From 1991 1989 Dent GL Account Name Actual Actual (9 Months) Budl!:et Recom. Rev. Budl!:et 8.M.I.C. 7940 5010 Wal!:es 7690 7,214 6,221 10398 7,989 -23.17% 7940 5020 Overtime 562 376 170 672 947 40.98% 7940 5040 Leave Time 431 963 100.00% 7940 5050 In Lieu Of Fica 24 2 384 100.00% 7940 5060 Retirement 134 425 595 100.00% 7940 5070 Health Insurance 866 949 100.00% 7940 5080 Worker's Comp 210 324 483 100.00% 7940 5090 MedicarelFica 6 16 Total Personal Svcs 8.252 7.964 8455 11 070 12.309 11.19% 7940 5310 Utilities 2,783 11,467 9027 11 000 14,000 27.27% 7940 5380 Maintenance 6100 3,291 9,049 5000 5000 0.00% 7940 5390 Contract Services 12 899 330 3.000 3000 0.00% 7940 5440 Ooerating Supplies 165 221 547 1.500 1500 0.00% 7940 5450 Gas & Lube 300 500 66.67% 7940 5930 EQuioment 1486 3,000 100.00% Total 8.M.I.C. 30.199 23.273 28.564 31 870 39.309 2334% Work Orders 7860 5010 Wal!:es 143 810 109 1857 213 -8853% 7860 5020 Overtime 893 556 120 379 215.79% 7860 5040 Leave Time 13 25 100.00% 7860 5050 In Lieu Of Fica 11 100.00% 7860 5060 Retirement 3 16 100.00% 7860 5070 Health Insurance 29 25 100.00% 7860 5080 Worker's Comp 8 13 100.00% 7860 5090 MedicarelFica Total Personal Svcs 1,036 1,366 162 1,977 683 -65.47% Total Work Orders 1,036 1,366 162 1,977 683 -65.47% General Expense 7900 5010 Salaries 2,841 7.500 14402 3,837 16,007 31922% 7900 5020 Overtime 52 4,260 26 248 -100,00% 7900 5040 Leave Time 4,143 2,249 5,999 1.938 -67,70% 7900 5050 In Lieu Of Fica 2.340 371 100 1.896 774 -5920% 7900 5060 Retirement 4,041 937 1051 4,679 1198 -7439% 7900 5070 Health Insurance 3999 4,777 2,342 6,629 1910 - 71.19% 7900 5080 Worker's Comp 1267 1.536 1052 2,816 972 -65.49% 7900 5090 MedicarelFica 21 181 -100.00% Total Personal SvC! 18 683 19.389 21.243 26.285 22.878 -12.96% 7900 5120 Publications 78 157 100 100 0.00% 7900 5130 SubscriPtions & Dues 28 28 679 150 150 0.00% 7900 5140 Travel 500 1000 100.00% 7900 5150 Communications 300 298 222 200 200 0,00% 7900 5160 Training 62 670 500 1000 100,00% 7900 5170 Lel!al 609 1000 -100.00% 7900 5360 Rents & Leases 22 200 200 100.00% 7900 5370 Insurance 17,369 24,091 20 466 19.106 10 220 -4651 % 7900 5380 Maintenance 3618 6,230 11 297 7900 5390 Contract Services 3748 633 1020