CCR2003230COMMON COUNCIL - CITY OF MUSKEGO
RESOLUTION #230-2003
,- APPROVAL OF 2004 WATER UTILITY BUDGET
BE IT RESOLVED That the Common Council of the City of Muskego, upon the
recommendation of the Public Utilities Committee, does hereby approve the attached
Water Utility Budget for the year 2004.
BE IT FURTHER RESOLVED That the Common Council of the City of Muskego, upon
the recommendation of the Public Utilities Committee, does hereby establish the
following rates for water service:
Quarterly Service Charge:
5/8-inch meter
3/4-inch meter
1-inch meter
1 1/4-inch meter
1 1/2-inch meter
2-inch meter
$22.50
$22.50
$34.50
$48.00
$60.00
$90.00
3-inch meter
4-inch meter
6-inch meter
8-inch meter
10-inch meter
12-inch meter
$150.00
$240.00
$450.00
$690.00
$960.00
$1,230.00
Plus Volume Charge:
,-- First 30,000 gallons used each quarter - $2.97 per 1,000 gallons
Next 90,000 gallons used each quarter - $2.52 per 1,000 gallons
Over 120,000 gallons used each quarter - $2.12 per 1,000 gallons
DATED THIS 11th DAY OF NOVEMBER, 2003
SPONSORED BY:
PUBLIC UTILITIES COMMITTEE
Ald. Eric Schroeder
Ald. Rick Petfalski
Ald. Patrick Patterson
,'--
This is to certify that this is a true and accurate copy of Resolution #230-2003 which
was adopted by the Common Council of the City of Muskego.
rK 1Y7~ Cle Treasurer
11/03jmb
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CITY OF MUSKEGO
WATER UTILITY BUDGET
2004
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CONTENTS
Statement of income and expense
Schedule Paae
1 1
2 2
3 4
Detailed schedule of operation and maintenance expenses
Schedule of capital outlay costs
Schedule of changes in utility working capital:
2003 Projected
2004 Budget
4
5
5
6
Schedule of construction funds 6 7
) ) Schedule 1
1.
11/04/03 CITY OF MUSKEGO WATER PUBLIC UTILITY
STATEMENT OF INCOME AND EXPENSE
2004 BUDGET
Change Balances
2003 2004 2004
2002 Sept. 30, 2003 2003 Adopted Proposed Adopted Account
Actual Actual Proiected Budaet Budaet Budaet Number
ODeratina revenue
Sales of water:
Sales to general customers $ 665,007 626,892 806,126 669,500 863,430 863,430 4803/4804/4805/4806/4920
Private tire protection 19,787 17,445 24,194 19,051 24,200 24,200 4815
Public tire protection 266,480 255,000 310,865 255,000 325,594 325,594 4816
Other operating revenue 36,758 21,165 29,299 30,675 32,375 32,375 4807/4821/4820
Rental of W ater property - tower lease 66,300 50,778 69,711 69,711 72,742 72,742 4825
Total operating revenue 1,054,332 971,280 1,240,195 1,043,937 1,318,341 1,318,341
Operatina eXDenses
Operation and maintenance:
Source of supply expense 4,097 707 1,138 5,226 5,152 5,152 schedule 2 2.
Pumping expense 80,291 45,255 70,096 102,599 78,404 78,404 schedule 2 2.
Water treatment expense 25,635 20,395 25,838 33,629 40,340 40,340 schedule 2 2.
Transmission and distribution expense 104,948 76,779 109,973 146,307 153,500 153,500 schedule 2 3.
Customer accounts expense 35,748 22,409 33,637 33,405 40,272 40,272 schedule 2 3.
Administrative expense 163,323 159,445 203,121 228,152 264,308 264,308 schedule 2 3.
Total operation and maintenance 414,041 324,991 443,803 549,318 581,976 581,976
Depreciation 303,007 312,000 317,600 312,000 311,150 311,150 04.03.6705
Taxes 273,812 300,698 310,869 287,368 308,328 308,328 04.08.6805
Total operating expenses 990,860 937,689 1,072,272 1,148,686 1,201,454 1,201,454
Net operating income (loss) 63,472 33,592 167,923 (104,749) 116,887 116,887
Add non-oDeratina income - interest 77,286 20,861 40,201 44,183 33,728 33,728 4910/4531
Income before non-operating expenses 140,758 54,453 208,124 (60,566) 150,615 150,615
Deduct non-operatina eXPenses
Interest on advances from municipality and revenue bonds 372,786 167,051 354,890 344,890 330,993 330,993 04.27.7010
Amortization of debt discount and expense 18,107 17,476 17,476 16,476 16,476 04.28.7015
Total non-operating expenses 390,893 167,051 372,366 362,366 34 7 ,469 34 7 ,469
Net income (loss) $ (250,135) (112,598) (164,242) (422,932) (196,854) (196,854)
) ) ")
Schedule 2
2.
11/04/03 CITY OF MUSKEGO WATER PUBLIC UTILITY
DETAILED SCHEDULE OF OPERATION AND MAINTENANCE EXPENSES
2004 BUDGET
2003 2004
2002 Sept. 30, 2003 2003 Adopted Oth~ Account
Actual Actual Proiected Budaet Labor Expenses Total Number
Source of supply:
Operation labor $ 661 488 725 1,726 1,652 1,652 06.00.5101
Operating supplies and expenses 363 62 100 1,000 1,000 1,000 06.02.5702
Maintenance of water source plant 3,073 157 313 2,500 2,500 2,500 06.05.5702 (See Sch. 3, #2)
T otaJ source of supply 4,097 707 1,138 5,226 1,652 3,500 5,152
Pumping expenses:
Operation labor 37,638 20,821 33,969 37,023 39,879 39,879 06.20.5101
Fuel or power purchased 34,411 20,755 30,000 30,000 30,000 30,000 06.22.5910/5735
Operation supplies and expense 894 1,237 2,156 1,500 1,500 1,500 06.23.570215749
Maintenance of pumping plant 7,347 2,443 3,971 34,076 5,025 2,000 7,025 06.25.5410/5101/5702
Total pumping expenses 80,291 45,255 70,096 102,599 44,904 33,500 78,404
Water treatment expenses:
Operation labor 10,619 8,842 11,082 13,319 22,250 22,250 06.30.5101
Chemicals 11,309 10,145 13,382 12,000 13,500 13,500 06.31.5750
Operating supplies and expenses 873 873 2,000 2,000 2,000 06.32.5702
Maintenance of water treatment plant 3,707 535 501 6,310 590 2,000 2,590 06.35.5410/5101/5702
Total water treatment expenses 25,635 20,395 25,838 33,629 22,840 17,500 40,340
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Schedule 2
3.
11/04/03 CITY OF MUSKEGO WATER PUBLIC UTILITY
DETAILED SCHEDULE OF OPERATION AND MAINTENANCE EXPENSES
(CONCLUDED)
2004 BUDGET
2003 2004 Budget
2002 Sept. 30, 2003 2003 Adopted Other Account
Actual Actual Proiected Budaet Labor EXDenses Total Number
Transmission and distribution expenses:
Operation labor $ 39,742 20,741 30,911 60,347 63,117 63,117 06.40.5101
Operation supplies and expenses 7,670 8,910 12,547 9,900 10,100 10,100 06.41.5415/570215870
Maintenance of distribution reservoirs 27,010 25,241 25,975 28,532 1,732 34,505 36,237 06.50.570215101
Maintenance of mains 16,960 7,378 16,188 26,188 3,234 20,000 23,234 06.51.5410/5101
Maintenance of services 1,268 1,949 1,953 3,397 1,026 2,500 3,526 06.52.5410/5101/5702
Maintenance of meters 2,220 1,277 1,670 4,430 6,308 500 6,808 06.53.5410/5101
Maintenance of hydrants 9,599 11,129 20,422 13,022 6,617 3,500 10,117 06.54.5410/5101/5702
Maintenance of other plant 480 153 307 491 361 361 06.55.5410/5101
Total transmission
and distribution expenses 104,948 76,779 109,973 146,307 82,395 71,105 153,500
Customer account expenses:
Meter reading labor 2,669 2,077 3,821 2,874 5,341 5,341 09.01.5101
Accounting and collecting labor 29,663 16,956 25,290 27,031 27,331 27,331 09.02.5410/5101
Supplies and expense 3,416 3,376 4,526 3,500 7,600 7,600 09.03.5101/5410/5702
Total customer account expenses 35,748 22,409 33,637 33,405 32,672 7,600 40,272
Administrative and general expenses:
Administrative and general salaries 48,252 55,743 72,443 62,441 87,240 87,240 09.20.5101/5102
Office supplies and expenses 12,514 10,736 16,858 21,340 20,199 20,199 09.21.5712-6056
Payroll clearing/sicklvacationlholiday 7,636 09.22.5101
Outside services 30,808 17,065 19,798 40,090 34,767 34,767 09.23.5510-5865
Property insurance 09.24.6103
Injuries & Damages 12,800 13,435 23,795 23,795 28,554 28,554 09.25.6101
Employee pensions and benefits 40,741 36,607 48,003 63,194 73,686 73,686 09.26.5201
Regulatory commission expense 5,225 8,715 8,715 100 1,000 1,000 09.28.6066
Miscellaneous general expenses 4,607 3,808 5,710 6,398 7,317 7,317 09.30.5228-6070
Transportation expense 8,376 5,702 7,799 6,794 345 7,200 7,545 09.33.5101/5405/5735
Maintenance of general plant & Contingency 4,000 4,000 4,000 09.35.6067
Total administrative and
general expenses 163,323 159,445 203,121 228,152 87,585 176,723 264,308
T ota! operation and
maintenance expenses $ 414,041 324,991 443,803 549,318 272,048 309,928 581,976
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11/04/03
1. 2000 cmlla! additions:
Clean and Painl Water Tower (B)
Weillead 2 (B)
Woods Road Water Proiect - Racine / B" (A)
HUendalo Waler Project (C)
2. 2001 caolla! additions:
Bilng Syslem (8)
3. 2002 Cmila! Additions:
Meters (A)
Tower & Welsile investigation (A)
Janesvi.. Road box culvert relocation (A)
Tesl boringo (A)
Mechanical conversion FrMdom S- (A)
& Par1dand Dr WM-3~3
Jane..i.. Road
Racine Ave Oversizlng
Lakewood Condos Oversizing
Welll5 Radum ~ancø Freedom S- Water Sys-
Wort< ProiJ"am Software
Moortand Road South
(A)
(A)
(A)
(A)
(A)
(A)
(A)
2003 Cmllal Add.lone'
Melef$
Big Muskego Estates Oversizlng
TNCk
Oversizing Related 10 Land P\l'ChaSe
(B)
(A)
(A)
(A)
2004 Caolla! Add.ions
Meters
Lakewood Moadows Communily Wel h;qJ & Conversion
Waler Faciities Study & Wi Weter Study
Waler Faciities plan - SEWRPC
Chambe~aln HI Oversizing
Clean and inspect walerliower
Truck
Ovef$izing relaled 10 land purchase
Sovaled Siorago relating 10 new willi
Drill1s1 NewWoli Proj 6050401
Ovef$i2ing -CCV
sub Iotal
Grand Total
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Noles:
(A) - Financed by borrowlngo.
(B) - Financed by wor1<ing caPtaI.
(C) - Anticipaled 10 be financed by a borrowing
CITY OF MUSKEGO WATER Pl.I!LlC UTILITY
PROJECTED 2003 AND 2004
SCHEDlLE OF CAPITAL OUTLAY COSTS
Estimated
2003
Total
Cost
2003
Adopted
~
2004
Proposed
~
2004
Adopted
~
821 1,500 1,500
2,500
3,321 1,500 1,500
4,571 93,550 85,755 85,755
50,153
173,956 153,000
100 1,189,000
100,000 100,000 100,000
228,782 1,515,550 185,755 185,755
18,917 20,000
25,000 25,000
31,191 26,000
10000
75,108 81,000
$
7,242
17,478
852
25,372
100,000 100,000
40,000 40,000
50,000 50,000
5,000 5,000
~~~~{
23,500
10,000
200,000
420,000
350 000
23,500
10,000
200,000
420,000
350 000
332,583 1,596,550 1,419,705 1,419,705
- 1,232,450 1,232,450
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Schedule 4
5.
11/04/03 CITY OF MUSKEGO WATER PUBLIC UTILITY
SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL
2003 PROJECTED
Operation
and Debt
Maintenance Construction Depreciation Service 2003
Fund Fund Fund Fund Total Budaet
Funds provided
From operations:
Net income (loss) for year $ 190,648 (354,890) (164,242) (422,932)
Add charges to income not
requiring funds:
Depreciation 20,000 297,600 317,600 312,000
Amortization 17,476 17,476 17,476
Amortization On water tower 24,505 24,505 24,505
Transfer working capital to other funds (20,000) 20,000
Increases in collection of
special assessments 233,871 233,871 70,200
Total funds provided (applied) 195,153 20,000 20,000 194,057 429,210 1,249
Funds applied
Principal payments on debt 351,216 351,216 351,216
Capital outlay 332,583 332,583 1,596,550
Total funds applied 332,583 351,216 683,799 1,947,766
Interfund transfers - interest earninas (47,051) 20,000 850 26,201
Increase (decrease) in
working capital 148,102 (292,583) 20,850 (130,958) (254,589) (1,946,517)
Workina capital, bealnnina of year 684,578 1,718,224 62,700 977,113 3,442,615 2,950,838
Workina capital. end of year $ 832,680 1,425,641 83,550 846,155 3,188,026 1,004,321
2002 Budgeted Working Capital, end of year $ 278,403 (15,489) 85,050 656,357 1,004,321
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11/04/03 CITY OF MUSKEGO WATER PUBLIC UTILITY
Schedule 5
6.
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2004 BUDGET
SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL
Operation
and
Maintenance Construction Depreciation
Fund Fund Fund
Funds provided
From operations:
Net income (loss) for year
Add charges to income not
requiring funds:
Depreciation
Amortization
Amortization on water tower
Transfer working capital to other funds
Increases in collection of
special assessments
$ 134,139
20,000
24,505
(155,309)
Total funds provided (applied) 3,335 20,000
Funds applied
Principal payments on debt
Capital outlay
Increase (decrease) in
working capital
1,419,705
1,419,705
(19,928) 5,000 1,200
(16,593) (1,414,705) 21,200
832,680 1,425,641 83,550
~ 816,088 10,936 104,750
Total funds applied
Interfund transfers - interest earninas
Workina capital. beainnina of vear
Workina capital. end of vear
Debt
Service
Fund Total
(330,993) (196,854)
291,150 311,150
16,476 16,476
24,505
155,309
45,822 45,822
177,764 201,099
374,417 374,417
1,419,705
374,417 1,794,122
13,728
(182,925) (1,593,023)
846,155 3,188,026
663,230 1,595,004
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Schedule 6
7.
11/04/03 CITY OF MUSKEGO WATER PUBLIC UTILITY
SCHEDULE OF CONSTRUCTION FUNDS
PROJECTED 2003 AND 2004
Actual Actual Proiected Projected
Balance 2002 Balance 2003 Balance 2004 Balance
Project 12/31/01 Revenues Costs Transfers 12/31/02 Revenues Costs Transfers 12/31/03 Revenues Costs Transfers 12/31/03
Clean and Paint Water Tower
Woods Road Water Project - Racine / Brooke 13,774 13,774
Hillendale Water ProjectlWastemgmt easment 22,380 3,705 18,675 2,500 (16,175)
Meters 20,000 30,166 10,166 20,000 18,917 1,083 100,000 98,917
Wellhead protection 821 821 1,500 1,500
Well #4&5 Radium Compliance & Well Abandonment 100,000 100,000
Tower & Well site investigation 46,500 - 1,203,500 1,250,000 (770,000) 480,000 (480,000)
Janesville Road box culvert relocation 53,500 3,023 43,073 93,550 4,571 88,979 85,755 (3,224)
Freedom Square Water System 35,134 46,221 11,087
Moorland Road South 290,000 188,171 (101,829)
Test borings & Geophysical Exploration 86,000 42,321 43,679 50,153 6,474
Mechanical conversion Freedom Square 153,000 153,000 173,958 20,958
Elevated Storage 200,000 (200,000) 200,000 200,000
Janesville Road 959,000 22,723 (929,896) 6,381 100 (6,281)
Water Facility Plan 652 652 5,000 5,000
Billing Program / Work program 3,600 460 (3,140)
Wells & Springs 1,083 1,083
Racine Ave Oversizing
Lakewood Condos Oversizing
Big Muskego Estates Oversizing 25,000 25,000
Truck 26,000 26,000 31,191 5,191 23,500 23,500
Oversizing Related to Land Purchase 20,562 83,465 62,903 62,903 10,000 (52,903)
Lakewood Meadows Community Well Acqu & Conversion 7,242 7,242 40,000 40,000
Water Facilities Study & NW Water Study 17,478 17,478 50,000 50,000
Chamberlain Hill Oversizing 33,950 33,950
Drill 1st New Well & pump station building Proj 6050401 420,000 420,000 420,000
Oversizing-CCV 350,000 350,000 350,000
Transfer from general working capital
Unallocated debt proceeds and
interest eamings 188,919 32,400 (157,283) 64,036 20,000 (61,360) 22,676 5,000 (16,740) 10,936
Total $ 2,058,033 32,400 372,209 - 1,718,224 40,000 332,583 1,425,641 5,000 1,419,705 10,936
(1) (1) (1)
Notes:
(1) Balance represents the issuance of
new debt and the interest eamings on
Construction Funds for the year.
(2) Represents excess borrowed funds
and related interest eamings available
for debt services reductions or financing
future water projects.