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CCR1986252e RESOLUTION j1252-86 APPROVAL OF 1987 SEWER UTILITY BUDGET BE IT RESOLVED that the Common Council of the City of Muskego, upon the recommendation of the Public Sewer Committee, does hereby approve. the attached Sewer Utility Budget for 1987. City Clerk 11 /86 jm 1 CITY OF MUSKEG0 SEWER UTILITY BUDGET 1987 CONTENTS STATEMENT OF INCOME AND EXPENSE DETAILED SCHEDULE OF OPERATING EXPENSES STATEMENT OF REVENUES AND EXPENSES - ACTUAL, PROJECTED ACTUAL AND BUDGET SCHEDULE OF ACTUAL AND PROJECTED WORKIXG CAPITAL AVAILABLE FOR SEWER UTILITY FUTURE DEBT SERVICE 1985 AND 1986 SEWER UTILITY BUDGET - WORKING CAPITAL BASIS SEWER UTILITY SPECIAL DEBT SERVICE FUND Schedule 1 L 3 Actual e 1984 656,886 48,500 6,336 711,722 Operating revenues Sewer connection Eees and assessment fees Sewer service charges Miscellaneous revenues Total operating revenues Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District Capital charge User charge Town of Norway charges Supervision and labor Sludge hauling fees Maintenance: * Supplies and expense Building and structures Treatment plant equipment Sewage collection system Electricity Rent - lagoon site Transportation expenses Customers' account expenses - accounting and collection General expenses: Office salzries Employees' pensions and benefits Unemployment :ompensation Office supplies and expenses * Outside services Litigation settlement Depreciation Total operation and maintenance Total operating expenses Net operating income (loss) Add oon-operating income City subsidies for: Abandonment and restoration expenses HMSD capital charge Interest from investments Total non-operating income Income before non-operating expenses Deduct non-operating expenses Interest charges on long-term debt Amortization of debt discount Plant abandonment and rescoration expenses Amortization of extraordinary property losses Total non-operating expenses Net income (loss) Actual 1985 $ 1,590,875 2,543 - 1,593,418 1,078,238 284,074 19,362 38,962 1,960 - 22 12,530 39,345 6,000 9 1,480,502 5,339 5,338 11,301 1,134 14,914 - a ,375 - 41,062 1,526,903 173,686 1,700,589 (107,171) 184,267 461,227 50,376 695,870 588,699 51,530 1,770 46,400 184,267 283,967 - 22,727 71,361 10,487 34 * 795 128 14,029 4,669 6,000 70.400 1 ;goo 4,501 4,501 15,555 6,380 1,701 13,328 14,000 55,465 296,462 137,234 433,696 278,026 53,211 53,211 331,237 55,940 275,297 - .. . . .. CITY OF MUSKEGO SEWER UTILITY STATEMENTS OF INCOME AND EXPENSE 1987 BUDGET Schedule 1 Cornittee Sewer 1987 Proposed Budget a 1987 Proposed Controller Budget 1,612,114 - 1986 Projected 1986 Budget 1987 Adopted Budget Aug.31,1986 Actual 1,547,344 - 1,602,058 - 1,530,202 - - 1,530,202 604 1,629 1,547,948 1,603,687 2,212 1,614,326 1,079,058 16,050 34,269 73 .;,: , ~ .. ., , 76,.-788 - 1,079,058 320 I 000: 44,000 40,000 500 - 1,116,293 .285,000.: 25,000 40,135 5,500 - 1,017,126 .. 350,000 50,000 46,000 5,500 - 500 20,000 6,000 - 40,001) 500 33,500 45,000 - - 57 9,322 19,379 3,000 141 1,238,137 4,600 - 4,600 - - 31,732 2,346 - 250 25,000 42,475 6,000 1,500 1,558,783 6,864 6,864 15,551 2,000 7,700 59,500 - - 1 I500 1,500 1,539,928 1,549,126 7,000 15,951 7,000 2,000 125,500 10,700 - 8,000 17,500 7,000 10,400 2,000 147,000 - 38,678 i,281,415 154,000 1,435,415 112,533 91,615 1,657,262 230,000 161,151 1,708,079 250,000 183,900 1,741,026 250,000 1,887,262 (283,575) 1,958,079 1,991,026 (427,877) (376,700) 410,746 46,666 457,412 173,837 - 49,148 2,000 46,400 40,000 137,548 36,289 410,746 25,000 435,746 7,869 - 49,148 2,000 - 410,000 25,000 435,000 58,300 48,223 46,400 2.000 - - 410,746 38,466 449,212 561,745 24,699 - - - 24,699 537.046 96,623 (38.323) 51,148 (43,279) Operation and maintenance: Supplies and expense: Operating supplies Chemicals General expense: Supplies Other general expense Telephone RCA expense Insurance Computer expense Office supplies and expenses: Outside services Legal Accounting Engineering Other outside services FLOW contribution 1985 Aug.31.1986 Actual Actual $ 1,960 $ 1.960- - $ 235 706 500 4,782 355 1,797 $U $ 4,350 8,024 2,085 455 - $ 14.914 73 73 - - 18 31 190 1,506 - 2.346 4,800 3,000 2,732 200 21,000 1986 Projected 250 250 500 - 500 100 400 5,000 - 0 1,700 5,000 5,500 3,500 3,500 42,000 59,500. CITY OF MUSKEGO SEWER UTILITY DETAILED SCHEDULE OF OPERATING EXPENSES 1987 BUDGET 1986 Budget 500 5,000 5,500 500 1,000 500 7,000 1 ,700 - 10,700 7,500 46,000 18,000 42,000 12,000 125.500 Comptroller Committee Sewer 1987 1987 Proposed Budget Proposed Budget 500 5,000 , 5.500- 700 500 500 7,000 1,700 - Schedule 2 1987 Adopted Budget 8,000 46,000 18,000 63,000 12,000 147 .OOO- - - Operating revenues Charges for . ,. .. services and sales Sewer rehabilitation 'revenues Other operating revenues Total operating revenues Operating expenses Customers' account expense Operation and maintenance Depreciation General expense Capital cost charges Total operating expenses Net operating income (loss) Non-operating income City subsidies for: Abandonment and restoration expense MnSD capital charge Interest and investments Total non-operating income Non-operating expenses Plant abandonment and restoration expense Interest charges on long-term debt Amortization of debt discount Amortization of extraordinary property losses Total non-operating expenses Net income (loss) Actual 1982 $ ,423 ,a31 10,861 241,220' 601,926 494,315 1,194 33,141 134,450 664,366 11,560 - - 32,408 32,408 - - 50,219 2,001 - 60,220 $ (10.252) Actual 1983 640,193 40, ZOO .- 680,993 204,700 2,113 21,122 135,056 370,251 310,142 - - 36,168 36,168 - 56,290 1,935 58,225 288.685 - - Actual 1984 656,886 5,441 49,395 711,122 236,496 4,501 131,234 55,465 ~ 433,696 - - 53,211 53,211 54,081 1,859 - - ~ 55,940 215.291 Schedule 3 e CITY OF MUSKEG0 Proprietary Fund - Sewer Utility STATEMENT OF REVENUES AND EXPENSES - ACTUAL, PROJECTED ACTUAL AND BUDGET Years ended December 31, 1982, 1983, 1984, 1985, 1986, and 1987 Actual 1985 1,590.875 2,543 1,593,418 - 402,264 5,339 41,062 1,078,238 173,686 1,700,589 (107,171) 184,267 461,227 50,376 695,870 184,267 51,530 46,400 1,770 283,967 304,732 Projected Actual 1986 1,602,058 1,629 1,603,687 - 479,725 6,864 91,615 1,079,058 230,000 1,887,262 (283,575) - 410,746 46,666 457,412 40,000 49,148 46,400 2,000 137,548 36.289 Budget Sever Adopted 1986 1,530,202 - - 1,530,202 423,635 161,151 7,000 250,000 1,116,293 1,958,079 (427,877) - 410,746 25,000 435,746 49,148 - 2,000 - 51,148 (43.279) Comptroller Committee Proposed Proposed 1987 1987 1,612,114 2,212 - 1,614,326 532,000 183,900 8.000 250,000 1,017,126 1,991,026 (376,700) 410,000 25,000 - 435,000 48,223 46,400 2,000 96,623 - (38.323) " Adopted 1987 Net income (loss) Add - Depreciation Amortization Funds generated from Special Revenue Fund Less - Replacement fund reserve payments Transfer to City - contributed capital Principal payments on mortgage revenue bonds Other Fixed assets purchased Projected working capital increase (decrease) Projected working capital available, beginning of year Projected working capita: available, end of year Working capital - Sever Utility Cash and investments - City Special Revenue Fund for Future Sever Utility Debt Service Projected working capital available 1984 1985 Actual $ 275,297 304,732 137,234 173;686 1,859 48,170 1,893 530,667 140,986 152,523 165,576 520,412 10,350 10,350 45,000 45,000 - 500 12,939 233,865 581 592 182,418 415,663 209,155 391,573 $391.573 867.236 $ 389.680 334,676 1,893 532,560 $ 391,573 867.236 e CITY OF MUSKEG0 SEWER UTILITY SCHEDULE OF ACTUAL AND PROJECTED WORKING CAPITAL AVAILABLE FOR SEWER UTILITY FUTURE DEBT SERVICE Years ended December 31, 1984, 1985, 1986 and 1987 Projected Comptroller Actual 1986 36,289 230,000 48,400 105,408 383,808 386,509 10,350 50,000 - - Budget 1987 (38,323) 250,000 48,400 20,000 318,400 350,000 26,350 50,000 - 446,859 (26,762) 867,236 840.414 - 426,350 (146.273) 840,414 694.201 Sewer Committee Proposed Budget 1987 ANALYSIS OF PROJECTED WORKING CAPITAL 202,506 637,968 840.474 36,233 657,968 694.201 Schedule 4 Adopted Budget 1987 A) Operation, maintenance and replacement budget Revenues - net user charges and miscellaneous revenues Expenditures Local operation and maintenance Local replacement and outlay purchases EIHSD/Norway operation and maintenance Total expenditures Projected working capital balance increase (decrease) Projected funds available, beginning of year Projected funds available, end of year B) Debt service budget Revenues TIP payments Unit assessments Initial construction fee RCA fee General taxes User fees Interest income Total revenues Expenditures P6I Other Revenue bonds : Transfer to City KHSD capital payment Debt payment to Norway Total expenditures Projected working capital balance increase (decrease) Projected funds available, beginning of year ?rn;o.-rod Fltnds ?v,?ilah!- ond of vo>.~ 1985 Budget Actual $ 488,719 479,661 220,000 145,229 In, 350 10,850 258,369 297,118 488,719 453,197 - 26,464 $- - 26.464 $ 25,000 725,259 50,000 50,000 16,227 980,095 1,906,581 - 792,867 25,000 63,000 76,221 85,176 1,113,757 2,156,027 - 96,697 96,530 - 5,270 520,472 520,472 1,077,550 1,078,238 6,318 6,318 1,701,037 1,706,828 a 205,544 449,199 CITY OF MUSKEGO Proprietary Fund - Sewer Utility 1985 AND 1986 SEWER UTILITY BUDGET - WORKING CAPITAL BASIS Schedule 5 1986 Projected Budget Aciual 575,672 591,547 292,329 254,204 10,350 10,350 299,457 353,457 602,136 618,011 (26,464) (26,464) 26,464 26,464 176,254 149,000 29,500 4,000 80,000 954,530 50,000 1,443,284 99,148 386,509 I, 105,750 10,543 - 0 1,601,950 176,254 185,000 33,500 80,000 11,000 77,066 1,012,140 1,574,960 99,148 386,509 1,079,058 - 10,543 1,575,258 Comptroller 1987 Proposed Budget 739,109 323,900 26,350 388,859 739,109 Sewer Committee 1987 1987 Proposed Adopted Budget Budget 140,000 :45,000 30,000 10,000 80,000 875,217 50,000 1,330,217 98,223 350,000 1,017,126 11,141 1,476,490 - (146,273) 840,474 Revenues General property taxes Regulation and compliance revenues - initial Public improvement revenues: construction fee Special assessments Subdividers fees RCA fees Commercial revenues - interest earned Total revenues Expenditures Excess of revenues over expenditures Other financing 3ources (uses) Interfund transfer Transfers to Debc Service Fund Transfer from General Fund Transfer to Utility - City service revenues Total other financing sources (uses) Excess of revenues and other financing sources over expenditures and other uses Fund balances, beginning of period Fund balances, end of period 1985 Actual $ - 63,000 792.867 - 34,800 - 890,667 - 1986 Budget 29,500 149,000 4,000 25,000 207,500 - - 890.667 25,000 76,227 (461,227) (360,000) - 530,667 1,893 $532.560 176.254 - (410,746) 80,000 (154,492) 53.008 Schedule 6 Sept.30,1986 Actual - 33,500 183,980 10,085 21,300 248.865 - CITY OF HUSKEGO Special Revenue Fund 1987 BUDGET SEWER UTILITY SPECIAL DEBT SERVICE FUND Estimated 1986 33,500 185,000 11,000 30,400 259,900 - - 248,865 176,254 80,000 (410,746) (154,492) - 94.373 259,900 176,254 80,000 (410,746) (154,492) - 105,408 532,560 637.968 Comptroller Proposed Sudget 1987 - 30, !?So0 145,000 25,000 10,000 210,000 - - 210,000 140,000 80,000 (410,000) (190,000) 20 .oo; - Committee Sewer Proposed Adopted Budget Budget 1987 1987