HomeMy WebLinkAbout2.b. 2016 Budget Review
EXECUTIVE SUMMARY
City Council Work Session: August 10, 2015
AGENDA ITEM: 2016 Budget Review AGENDA SECTION:
PREPARED BY: Dwight Johnson, City Administrator AGENDA NO. 2.b.
ATTACHMENTS June 8th budget memo APPROVED BY: ddj
RECOMMENDED ACTION: Review and discuss proposed budget changes and questions.
BACKGROUND
On June 8th, the first draft of the proposed 2016 City budget was presented to the Council for discussion.
The draft showed a proposed increase in the property tax levy of 2.64%. The estimated impact on the
median family home was $35 annually. Staff has further refined some of the budget projections and has
also identified several questions for discussion. If there are no further changes beyond the staff generated
changes noted below, then the tax levy is projected to increase by 2.09% or $36 for the median family
home. Even though we have reduced the June 8th levy amount by approximately $60,000, the projected
amount annual tax increase for the median family home is up $1 because of new data about fiscal
disparities. This data shows us losing proportionally more of our local tax base to the metropolitan Fiscal
Disparities program. Fiscal Disparities re-distributes money among metro communities based on the
valuation of our commercial/industrial sector.
DISCUSSION
Proposed Budget Changes:
1. Staff has updated the projected salaries and benefits for 2016 based on updated information
following several retirements, resignations and new hires. With changes in staff there are also
some changes in how many choose family health insurance. The net change in the new
projection is a reduction of $41,500 from the June 8th draft budget.
2. City Clerk Clarissa Hadler has identified a proposed saving in the cost of our copier machines,
primarily by using some unneeded assigned funds for election equipment and re-purposing
them to purchase our copier machines rather than lease them. The savings for 2016 are
projected to be $18,000 and similar savings are expected in the ensuing years.
Budget Discussion Issues:
1. One of the main areas of budget reduction in the June 8th draft budget was the major reduction
in the levy for the fire pension from $109,000 in 2015 to $30,000 in 2016 based on new
analysis of the fire pension funds. Staff would like to discuss this in more detail.
2. Additional Police Sergeant. An additional Police Sergeant proposal was brought forward but
2
not included in the June 8th draft budget, pending further study. The reason for the request
was a concern that about 30% of the time there is no direct supervisor on duty. At my request,
Chief Scott has conducted a “committed time” study showing what percent of the time the
patrol officers are responding to calls rather than self-initiated activity (traffic stops,
community policing, etc.). The study of the months of April and last October show a
committed time percentage of about 35%. A percentage below 50% probably doesn’t show
the need to add personnel to the police department based on this work load measure. Also,
response times appear to be actually improving the past two years. While adding a Sergeant
(and backfilling with a new officer) would have some benefit, it does not yet justify adding
$121,000 to the annual budget based on current data. The situation should continue to be
reviewed over the next year or two.
3. The Council should review the proposed Port Authority budget for 2016 as recently
recommended by that body. No change in tax levy for the Port Authority is proposed.
4. The Utility Commission has taken action to recommend a 4% increase in water rates for next
year and a 3% increase in sewer rates. The 2015 increases were 5% and 2% respectively. The
Utility Commission is planning to have further discussion in August on adjusting the tiers of
the water rates to promote further conservation.
5. The Council should discuss whether any new initiatives regarding open data should be
considered. Examples might be OpenGov budget software ($6,000), open data consulting
(unknown cost), purchase of a mobile app for the City ($8,000), dashboard software
(unknown), program budgeting consulting ($40,000), or other such items.
FUNDING REQUIREMENTS-USES
INCLUDING FIRE STATION LEVY)
August 10,2015
2015 2016
Adopted Proposed
Departments Budget Budget Difference Percentage
Council Budget 265,900 $283,800 $17,900 6.73%
Sales Tax Exemption Savings 90,000) ($60,000) $30,000 n/a
Administration Budget 520,300 605,600 85,300 16.39%
Elections Budget 20,000 48,200 28,200 141.00%
Finance Budget 496,100 504,100 8,000 1.61%
Generai Government Budget 351,100 326,800 (24,300) -6.92%
Community Development Budget 943,900 989,800 45,900 4.86%
Police Budget 3,546,200 3,665,500 119,300 3.36%
Fire Budget 409,300 366,400 (42,900) -10.48%
Public Works Operating Budgets:
Government Buildings Budget 520,100 541,600 21,500 4.13%
Fleet Maintenance Budget 692,800 681,300 (11,500) -1.66%
Street Maintenance Budget 1,332,100 1,349,400 17,300 1.30%
Parks Maintenance Budget 912,400 905,300 (7,100) -0.78%
Park&Rec Budget-General Operating 1,175,700 1,237,800 62,100 5.28%
Park&Rec Budget-Steeple Ctr.Operations 59,500 93,400 33,900 56.97%
Park&Rec Budget-Activity Center 32,700 0 (32,700) -100.00%
Park 8 Rec Budget-Special Programs 105,400 84,400 (21,000) -19.92%
Transfers-Arena Assistance 130,000 130,000 0 0.00%
Total Operating Budgets-General Fund $11,423,500 $11,753,400 5329,900 2.89°/a
Building CIP Requirements 24,000 24,000 0 0.00%
Street CIP Requirements 760,000 780,000 20,000 2.63%
Equipment CIP Requirements 540,000 560,000 20,000 3.70%
Insurance Budget Requirements 245,000 245,000 0 0.00%
PoR Authority Operating Levy 58,000 58,000 0 0.00%
Bonded Indebtedness 373,247 380,702 7,455 2.00%
Water Enterprise Fund 1,686,300 1,579,300 (107,000) -6.35%
Sewer Enterprise Fund 1,883,800 2,004,800 121,000 6.42%
Storm Water Enterprise Fund 663,900 743,700 79,800 12.02%
Arena Enterprise Fund 579,800 592,600 12,800 2.21%
Total Funding Requirements 18,237,547 $18,721,502 $483,955 2.65%
NOTE: Special Levies include(1)Bonded Indebtedness,(2)Fire Station Levy and(3)Armory Anticipatory Levies.
FUNDING REQUIREMENTS-SOURCES
INCLUDING FIRE STATION LEVY)
August 10,2015
2015 2016
Adopted Proposed
Types Budget Budget Difference Percentage
Internal Revenue Generated:
Licenses and Permits 535,800 611,800 76,000 14.18%
Intergovernmental 670,200 679,400 9,200 1.37%
Charges for Services 900,800 968,800 68,000 7.55%
Fines&Forfeits 125,000 120,000 5,000) -4.00%
Recreational Fees 248,000 226,800 (21,200) -8.55%
Miscellaneous Revenues 112,700 136,500 23,800 21.12%
Transfers In 3,500 3,500 0 0.00%
Enterprise Revenues 4,813,800 4,920,400 106,600 2.21%
Total Internal Revenues 7,409,800 7,667,200 257,400 3.47%
Levy Sources
Special Levies 373,247 380,702 7,455 2.00°/a
General Levy 10,454,500 10,673,600 219,100 2.10%
Total Levy 10,827,747 $11,054,302 $226,555 2.09°/a
Total Revenue Sources 18,237,547 $18,721,502 $483,955 2.65%
NOTE: Special Levies include(1)Bonded Indebtedness,(2)Fire Station Levy and(3)Armory Anticipatory Levies.
2015 GENERAL PROPERTY TAX LEVY PAYABLE 2016
GENERAL LEVY
GENERAL FUND 9,006,600
BUILDING CIP FUND 24,000
STREET CIP FUND 780,000
EQUIPMENT CIP FUND 560,000
INSURANCE FUND 245,000
PORT AUTHORITY OPERATING LEVY 58,000
TOTAL GENERAL LEVY 10,673,600
BONDEDINDEBTEDNESS
G.O. CAPITAL IMPROVEMENT PLAN (CIP) BONDS 2005A(Authorized-$211,381) 211,381
G.O. IMPROVEMENT BONDS 20066 (Authorized-$263,304) p
G.O. PUBLIC FACILITY REFUNDING BONDS 20106 (Old 2001C) (Port Authority) (Authorized-$169,321) 169,321
G.O. IMPROVEMENT BONDS 2011A(Authorized-$3,684) 0
G.O. IMPROVEMENT BONDS 2013A(Authorized-$7,036) 0
G.O. IMPROVEMENT BONDS 2014A(Authorized-$3,196) 0
TOTAL BONDED INDEBTEDNESS 380,702
GRAND TOTAL 2015 PROPERTY TAX LEVY 11,054,302
Last Updated 8/4/15
SPREAD LEVY COMPUTATIONAL WORKSHEET
INCLUDING FIRE STATION LEVY)
Proposed)
2013 2014 2015 2016
Total Funding Requirements 16,954,894 17,575,222 18,237,547 18,721,502
Less: Internal Revenues 6,495,200 6,953,800 7,409,800 7,667,200
Equals: Revenues Needed 10,459,694 10,621,422 10,827,747 11,054,302
County Auditor Adjustments(All Subtractions):
Fiscal Disparities Distribution Levy(Metro Area) 1,235,453 1,208,535 1,172,199 1,121,469 (2)
Spread Levy Used to Compute Local Tax Rate 9,224,241 (1) 9,412,887 (1) 9,655,548 (1) 9,932,833
Increasel(Decrease)from Previous Year in Spread Levy 2.05% 2.58% 2.87%
1) Actual Spread Levy Based on Numbers from Dakota County
2) Preliminary 2016 Number Provided by Dakota County as of 8/4/15
Last Updated-814/15
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EXECUTIVE SUMMARY
City Council Work Session: June 8, 2015
AGENDA ITEM: 2016 Draft Budget AGENDA SECTION:
PREPARED BY: Dwight Johnson, City Administrator AGENDA NO.
ATTACHMENTS: Draft 2016 Budget; Program Budget APPROVED BY: ddj
RECOMMENDED ACTION: Discussion only
BACKGROUND
Attached is the first draft of the 2016 budget. The focus at this time is on the operating budgets;
recommendations on the City’s Capital Budgets will be forthcoming later this year. Department directors
proposed budgets for next year. Jeff May and I met with each department and adjustments were made
both up and down in the proposed budgets. The result of this first draft is a proposed increase in the
property tax levy of 2.64%. The current projected increase for the median value home is $35 per year.
The total projected 2016 City tax for the median home is $959, which still favorably compares with $1,058
paid on the same home in 2008.
DISCUSSION
Revenues
• Permit revenues are projected to increase by $112,000 over the 2015 budgeted amount, an increase
of 18.48%.
• The City’s tax base increased by 6.84% which includes both higher valuations for existing
properties as well as new construction during 2014.
• There are no state levy limits in place for 2016.
Expenditures
The draft budget includes:
• A full year of operation for the new Activity Center ($33,900).
• An allocation for fireworks for Leprechaun Days ($7,000).
• An increase in the Intergovernmental Initiatives line in the Council budget for ongoing work on
the County broadband initiative ($8,000).
• Increases in the communication budget for our web site to migrate to a new platform ($8,300), and
higher Cable Commission costs for equipment and cable TV programming ($23,600).
• An increase in fire salaries of $12,100 to allow for pay by the hour for fire department calls rather
than a flat stipend.
• A decrease of $79,100 in the Fire Department Relief levy based on the current surplus and a new
2
five year projection.
• A new position of Human Resources Coordinator on July 1 to provide backup and assistance for
the Assistant City Administrator in routine HR duties and indirectly assist the City Administrator
and Finance Department. The 2016 net cost (after eliminating current part-time salary allocations)
is about $11,000 but would require an additional $36,000 in 2017.
• Additional part-time salaries ($17,000) are provided in Community Development to help with
summer inspections in the event the department gets significantly busier next year.
Items NOT funded in this draft budget include:
• The parking lot improvement behind City Hall ($345,000 with all add alternates) will be included in
a capital budget due to the size and scope of the project rather than the public works operating
budget.
• A requested new Patrol Sergeant ($120,000) is not included in this draft pending further
information and review. Additional information should be available later this summer before the
preliminary budget needs to be adopted.
• No money is included for a community survey ($20,000). Before the recession, we did community
surveys about every other year.
• No money is included to operate any new indoor recreational facilities above and beyond revenues
provided by that facility. If the City decides to build a new indoor facility, it is unlikely to be
completed before the end of 2016.
Unknown items include:
• No bargaining with employee bargaining units has begun yet.
• Fiscal disparities and captured TIF capacity calculations to help refine the estimated impact on a
median value home are not yet available.
Program Budgeting
As requested by Council, the operating budgets are also presented in a program form this year for the first
time. City services and expenditures were divided up into about 100 programs to try to show the City’s
various services and the estimated cost of each one. Viewing the budget in this format may assist the
Council and the public in setting priorities for what services should be increased, decreased, or terminated.
Performance Measures
About 44 performance measures are provided for the various operating budgets to help identify the value
and effectiveness of the City’s various services. The City is gradually adding new measures over time.
RECOMMENDATION
The Council should direct staff on additional questions to be answered or researched and provide general
guidance on the direction of the budget. We normally would have our second budget meeting in early
August, since we will not have much additional information before then.
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# of Pay Pay
Fire Per Hour Per Hour Pension Pension Partial Full City Surplus/
Fighters Calls Training Per Year Per Month Vesting Vesting Contribution Deficit % +/-
Apple Valley 60 $13.75 $13.75 $6,700 $45 10 Years 20 Years $266,388 Deficit 90.00%
Eagan 100 $16.00 $20/Event $7,500 n/a 5 Years 20 Years ??Surplus ??
Farmington 46 $10.70 $10.70 $4,575 n/a 10 Years 20 Years $150,000 None 100.00%
Hastings 52 $13.53 $13.53 $5,100 n/a 5 Years 5 Years $0 Surplus 126.97%
Inver Grove Hts 65 $12.50 $12.50 $6,800 n/a 10 Years 20 Years $25,000 Surplus ??
Mendota Hts 36 $13.00 $2500/Yr ??n/a ????$64,660 ????
Rosemount 40 $10/Call $10.00 $7,000 n/a 10 Years 20 Years $109,100 Surplus 130.00%
Savage 40 $13.36 $12.25 $5,500 n/a 10 Years 10 Years $184,000 Deficit 95.00%
Fire Relief Survey
City
Page One
2016 BUDGET WORKSHEETS
PORT AUTHORITY - REVENUES
July 21,2015 2016
2015 Object 2016
2012 2013 2014 Adopted Detail Proposed
Account # Description Actual Actual Actual Budget Amount Budget Comments
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
201 31010.00 Current Ad Valorem Taxes $58,600 $58,000 $58,000 $58,000 $58,000 Operating Levy
201 31050.00 Tax Increments 0 0 0 0 0 Admin Fees Portion Only
201 32280.00 Fiber License Fees 0 0 0 0 2,400 ____________________________
201 33130.00 Federal Grants-CDBG 0 0 0 0 0 ____________________________
201 33425.00 Other State Grants & Aids 0 0 734,060 0 0 LCA Grant-Land/Bldg Acquisition
201 33620.00 Other County Grants & Aids 0 0 6,600 0 0 Dakota Cty-South Gateway
201 34109.00 Other Charges for Services 0 0 0 0 0 Genz-Ryan Tenant Utility Pymts
201 36210.00 Interest Earnings - Investments 50 50 49 100 100 Interest Earned on CD's
201 36215.00 Interest Earnings 86 35 33 100 100 Checking Interest & Misc
201 36230.00 Contributions/Donations 0 0 0 0 0 ____________________________
201 36260.00 Other Revenue 0 0 763 0 0 ____________________________
201 36265.00 Use of Reserve Funds 0 0 0 14,400 14,000 ____________________________
201 39101.00 Sales of General Fixed Assets 0 0 0 0 0 ____________________________
------------------------------------------------------------------------------------------
FUND TOTALS $58,735 $58,086 $799,505 $72,600 $74,600
======================================================
EXPENDITURES
2016
2015 Object 2016
2012 2013 2014 Adopted Detail Proposed
Account # Description Actual Actual Actual Budget Amount Budget Comments
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
All Salary Costs Inclusive of
Salary, Taxes, PERA & Benefits
201 46300 01 103.00 Part-Time Salaries & Benefits $0 $6,079 $5,511 $0 $0 Part-Time Intern
201 46300 99 103.00 Part-Time Salaries & Benefits 3,302 2,509 2,305 4,000 4,000 Port Authority Members
201 46300 01 303.00 Engineering Fees 0 0 0 2,000 2,000 ____________________________
201 46300 01 304.00 Legal Fees 1,209 1,645 8,422 3,000 3,000 ____________________________
201 46300 01 317.00 General Fund Administrative Fees 6,000 6,000 6,000 6,000 6,000 Yearly Fee Per Policy F-3
201 46300 01 319.00 Other Professional Services 34,400 ____________________________
201 46300 01 319.01 Project Management Consultant 0 0 0 2,000 2,000 ____________________________
201 46300 01 319.02 Marketing - REDE - City Share 10,231 10,020 10,000 10,000 10,000 Twin Cities Marketing Initiative
201 46300 01 319.03 County TIF Charges 0 0 0 0 0 Moved to TIF Fund
201 46300 01 319.04 P/A Property Tax Payments 0 0 0 0 0 ____________________________
201 46300 01 319.05 Other Consultants 0 0 0 5,400 5,400 ____________________________
201 46300 01 319.06 South Gateway Study 0 0 11,553 0 0 Dakota Cty-South Gateway
201 46300 01 319.07 Buxton Project 0 0 16,667 0 17,000 ____________________________
201 46300 01 322.00 Postage Costs 0 446 0 0 0 ____________________________
201 46300 01 331.00 Travel Expense 0 0 0 0 0 ____________________________
201 46300 01 349.00 Other Advertising 2,939 7,094 9,216 27,000 10,000 Additional Marketing
201 46300 01 359.00 Other Printing & Binding Costs 0 0 902 3,000 3,000 ____________________________
201 46300 01 365.00 Workers Comp Insurance 540 540 530 500 500 Commissioners
201 46300 01 369.00 Other Insurance 1,532 394 409 2,000 2,000 Property Insurance
201 46300 01 381.00 Electric Utilities 287 309 190 500 500 Business Park & Other Properties
201 46300 01 383.00 Gas Utilities 0 0 0 0 0 Other Properties
201 46300 01 389.00 Other Utility Services 0 0 0 0 0 Utility Fees
201 46300 01 403.00 Contracted Repairs & Maintenance 0 0 0 0 2,000 Contracts for Fiber
201 46300 01 433.00 Dues & Subscriptions 1,700 Prof Organizations/Journals
201 46300 01 433.01 Professional Organizations/Journa 1,790 1,806 2,088 1,700 1,700 ____________________________
201 46300 01 433.02 Foreign Trade Zone Commission 0 0 0 0 0 ____________________________
201 46300 01 437.00 Conferences & Seminars 2,419 4,249 1,277 5,000 5,000 Development/TIF/Miscellaneous
201 46300 01 439.00 Other Miscellaneous Charges 110 434 172 500 500 Contingencies
201 46300 01 521.00 Building & Structure Purchases 0 0 0 0 0 ____________________________
201 46300 01 525.00 Building & Structure Purchases 0 0 652,781 0 0 LCA Grant-Land/Bldg Acquisition
201 46300 01 530.00 Improvements Other Than Bldgs 0 0 0 0 0 ____________________________
201 46300 01 710.00 Transfers 0 0 0 0 0 ____________________________
------------------------------------------------------------------------------------------
FUND TOTALS $30,360 $41,525 $728,022 $72,600 $74,600
======================================================
Description 2014 Projected 2014 Actual 2015 Projected 2016 Budgeted 2017 2018 2019 2020 2021 2022 2023 2024 2025
1 Water Demand (MG)902.56 815.26 870.00 892.29 914.58 937.48 960.98 985.08 1,009.78 1,035.08 1,060.99 1,087.50 1,114.61 1
2 Estimated Growth 2.5%1.4%2.0%2.6%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2
3 Residential Accounts (excluding association irrigation)6,860 6,784 6,920 7,095 7,270 7,450 7,635 7,825 8,020 8,220 8,425 8,635 8,850 3
4 Commercial Accounts (excluding irrigation)130 132 135 140 145 150 155 160 165 170 175 180 185 4
5 Institutional / Industrial Accounts (excluding irrigation)50 49 50 50 50 50 50 50 50 50 50 50 50 5
6 Irrigation-only Accounts (excluding single family)115 113 115 120 125 130 135 140 145 150 155 160 165 6
7 Water Fixed Charge ($/account/quarter)11.58$ 11.58$ 12.16$ 12.65$ 13.15$ 13.68$ 14.23$ 14.79$ 15.39$ 16.00$ 16.64$ 17.31$ 18.00$ 7
8 Residential Tier 1 (0 - 10,000 gal)1.05$ 1.05$ 1.10$ 1.14$ 1.19$ 1.24$ 1.29$ 1.34$ 1.39$ 1.45$ 1.51$ 1.57$ 1.63$ 8
9 Residential Tier 2 (10,001 - 30,000 gal)1.28$ 1.28$ 1.35$ 1.40$ 1.46$ 1.52$ 1.58$ 1.64$ 1.71$ 1.78$ 1.85$ 1.92$ 2.00$ 9
10 Residential Tier 3 (30,001 - 60,000 gal)1.62$ 1.62$ 1.70$ 1.77$ 1.84$ 1.91$ 1.99$ 2.07$ 2.15$ 2.24$ 2.33$ 2.42$ 2.52$ 10
11 Residential Tier 4 (> 60,000 gal)2.21$ 2.21$ 2.32$ 2.41$ 2.51$ 2.61$ 2.71$ 2.82$ 2.94$ 3.05$ 3.18$ 3.30$ 3.43$ 11
12 Irrigation Meters (Multi Fam / Comm / Ind / Inst)2.32$ 2.32$ 2.44$ 2.54$ 2.64$ 2.74$ 2.85$ 2.97$ 3.09$ 3.21$ 3.34$ 3.47$ 3.61$ 12
13 Comm / Ind / Inst Tier 1 (0 - 100,000 gal)1.22$ 1.22$ 1.28$ 1.33$ 1.38$ 1.44$ 1.50$ 1.56$ 1.62$ 1.68$ 1.75$ 1.82$ 1.89$ 13
14 Comm / Ind / Inst Tier 2 (100,001 - 200,000 gal)1.51$ 1.51$ 1.59$ 1.65$ 1.72$ 1.79$ 1.86$ 1.93$ 2.01$ 2.09$ 2.18$ 2.26$ 2.35$ 14
15 Comm / Ind / Inst Tier 3 (200,001 - 300,000 gal)1.85$ 1.85$ 1.94$ 2.02$ 2.10$ 2.18$ 2.27$ 2.36$ 2.45$ 2.55$ 2.66$ 2.76$ 2.87$ 15
16 Comm / Ind / Inst Tier 4 ( > 300,000 gal)2.32$ 2.32$ 2.44$ 2.54$ 2.64$ 2.74$ 2.85$ 2.97$ 3.09$ 3.21$ 3.34$ 3.47$ 3.61$ 16
17 Surcharge - Single Family 5/8" ($/account)8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 8.80$ 17
18 Surcharge - Multi Family 5/8" ($/account)6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 6.80$ 18
19 Surcharge - 1" ($/account)13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 13.50$ 19
20 Surcharge - 1.5" ($/account)28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 28.00$ 20
21 Meter Maintenance - 1" ($/account/quarter)6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 6.25$ 21
22 Meter Maintenance - 1.5" ($/account/quarter)11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 11.25$ 22
23 601 49400 Water Utility Fund Beginning Balance 5,040,408.25$ 5,608,503.89$ 5,858,124.58$ 6,310,889.12$ 6,475,604.48$ 7,029,924.70$ 6,188,520.14$ 5,505,001.26$ 4,949,943.50$ 4,739,213.76$ 4,602,598.09$ 4,627,731.05$ 23
24 Calculated Fixed Charges 331,462.53$ 351,180.80$ 374,586.37$ 399,302.49$ 425,670.13$ 453,792.81$ 483,780.13$ 515,748.08$ 549,819.46$ 586,124.18$ 624,799.73$ 665,991.51$ 24
25 Residential Tier 1 (0 - 10,000 gal)53,676.76$ 62,113.92$ 66,232.11$ 70,580.37$ 75,221.01$ 80,172.47$ 85,454.29$ 91,087.18$ 97,093.03$ 103,495.02$ 110,317.71$ 117,587.05$ 25
26 Residential Tier 2 (10,001 - 30,000 gal)292,393.40$ 288,633.20$ 307,769.75$ 327,975.41$ 349,539.68$ 372,548.30$ 397,092.09$ 423,267.18$ 451,175.37$ 480,924.40$ 512,628.31$ 546,407.75$ 26
27 Residential Tier 3 (30,001 - 60,000 gal)198,065.21$ 243,888.48$ 260,058.43$ 277,131.75$ 295,353.07$ 314,794.83$ 335,533.77$ 357,651.13$ 381,232.91$ 406,370.17$ 433,159.25$ 461,702.11$ 27
28 Residential Tier 4 (> 60,000 gal)361,486.88$ 240,373.12$ 256,310.00$ 273,137.23$ 291,095.91$ 310,257.44$ 330,697.45$ 352,496.01$ 375,737.90$ 400,512.83$ 426,915.77$ 455,047.22$ 28
29 Irrigation Meters (Multi-Fam / Comm / Ind / Inst)255,200.00$ 244,000.00$ 291,824.00$ 303,496.96$ 315,636.84$ 328,262.31$ 341,392.80$ 355,048.52$ 369,250.46$ 384,020.48$ 399,381.29$ 415,356.55$ 29
30 Comm / Ind / Inst Tier 1 (0 - 100,000 gal)17,293.65$ 18,233.60$ 18,919.01$ 20,193.56$ 21,539.80$ 22,961.42$ 24,462.32$ 26,046.54$ 27,718.37$ 29,482.26$ 31,342.92$ 33,305.26$ 30
31 Comm / Ind / Inst Tier 2 (100,001 - 200,000 gal)20,998.66$ 21,444.09$ 24,431.58$ 26,077.50$ 27,816.00$ 29,651.85$ 31,590.07$ 33,635.90$ 35,794.86$ 38,072.72$ 40,475.53$ 43,009.65$ 31
32 Comm / Ind / Inst Tier 3 (200,001 - 300,000 gal)20,514.82$ 18,886.28$ 23,054.39$ 24,607.52$ 26,248.03$ 27,980.40$ 29,809.36$ 31,739.87$ 33,777.13$ 35,926.58$ 38,193.95$ 40,585.22$ 32
33 Comm / Ind / Inst Tier 4 ( > 300,000 gal)146,664.00$ 154,867.20$ 165,414.91$ 176,558.65$ 188,329.23$ 200,758.96$ 213,881.74$ 227,733.13$ 242,350.42$ 257,772.72$ 274,041.04$ 291,198.39$ 33
34 Calc. Meter Maintenance - 1" (inc. 3% / year)18,900.00$ 19,350.00$ 19,930.50$ 20,528.42$ 21,144.27$ 21,778.60$ 22,431.95$ 23,104.91$ 23,798.06$ 24,512.00$ 25,247.36$ 26,004.78$ 34
35 Calc. Meter Maintenance - 1.5" (inc. 3% / year)9,315.00$ 9,450.00$ 9,733.50$ 10,025.51$ 10,326.27$ 10,636.06$ 10,955.14$ 11,283.79$ 11,622.31$ 11,970.98$ 12,330.11$ 12,700.01$ 35
36 Misc Water Revenues (antenna, interest, new meter sales)240,500.00$ 245,500.00$ 245,500.00$ 263,500.00$ 265,300.00$ 267,100.00$ 268,900.00$ 270,700.00$ 272,500.00$ 274,300.00$ 276,100.00$ 277,900.00$ 36
37 Total Usage Revenue (excluding surcharge)1,966,470.89$ 1,883,897.00$ 1,917,920.69$ 2,063,764.54$ 2,193,115.36$ 2,313,220.21$ 2,440,695.45$ 2,575,981.11$ 2,719,542.25$ 2,871,870.26$ 3,033,484.33$ 3,204,932.96$ 3,386,795.50$ 37
38 100's - Salaries and Benefits (4%) (add 2 pos. in 2019)443,300.00$ 452,813.00$ 449,100.00$ 495,800.00$ 515,700.00$ 536,400.00$ 737,900.00$ 767,500.00$ 798,200.00$ 830,200.00$ 863,500.00$ 898,100.00$ 934,100.00$ 38
39 200's - Office Materials and Supplies 24,600.00$ 28,499.00$ 24,600.00$ 34,700.00$ 35,800.00$ 36,900.00$ 38,100.00$ 39,300.00$ 40,500.00$ 41,800.00$ 43,100.00$ 44,400.00$ 45,800.00$ 39
40 216.00 - Chemicals (tied to pop growth)70,000.00$ 51,562.00$ 70,000.00$ 70,000.00$ 71,700.00$ 73,500.00$ 75,300.00$ 77,200.00$ 79,100.00$ 81,100.00$ 83,100.00$ 85,200.00$ 87,300.00$ 40
41 220.01 - Water Meter Purchases (replacements)40,000.00$ 13,930.00$ 50,000.00$ 60,000.00$ 61,800.00$ 63,700.00$ 65,700.00$ 67,700.00$ 69,800.00$ 71,900.00$ 74,100.00$ 76,400.00$ 78,700.00$ 41
42 220.02 - Water Meter Purchases (new homes)40,000.00$ 68,837.00$ 45,000.00$ 45,000.00$ 63,000.00$ 64,800.00$ 66,600.00$ 68,400.00$ 70,200.00$ 72,000.00$ 73,800.00$ 75,600.00$ 77,400.00$ 42
43 300's - GIS, Legal, Office, Computer, Eng, Prof Svcs 154,700.00$ 204,889.00$ 181,700.00$ 165,900.00$ 170,900.00$ 176,100.00$ 181,400.00$ 186,900.00$ 192,600.00$ 198,400.00$ 204,400.00$ 210,600.00$ 217,000.00$ 43
44 400's - Training, Conferences, Contracted Repair 56,200.00$ 38,630.00$ 79,200.00$ 79,900.00$ 82,300.00$ 84,800.00$ 87,400.00$ 90,100.00$ 92,900.00$ 95,700.00$ 98,600.00$ 101,600.00$ 104,700.00$ 44
45 500's - Buildings, Inspections, Purchases, Furniture 16,600.00$ 560.00$ 16,600.00$ 16,100.00$ 16,600.00$ 17,100.00$ 17,700.00$ 18,300.00$ 18,900.00$ 19,500.00$ 20,100.00$ 20,800.00$ 21,500.00$ 45
46 530.03 - CRP of Water Main 150,000.00$ -$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 46
47 530.04 - Well and Tower Maintenance (long-term schedule)37,000.00$ -$ 320,000.00$ 190,000.00$ 355,000.00$ 55,000.00$ 546,000.00$ 541,000.00$ 500,000.00$ 250,000.00$ 250,000.00$ 225,000.00$ 225,000.00$ 47
48 710.00 - Transfers for Other Improvements -$ 4,796.00$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 48
49 Utility Equipment Purchases (from CIP)-$ -$ -$ 27,500.00$ 13,500.00$ -$ 72,000.00$ -$ -$ -$ 27,500.00$ -$ -$ 49
50 Well and Tower Expenses (combined)264,200.00$ 282,468.00$ 282,100.00$ 276,100.00$ 284,400.00$ 292,900.00$ 301,700.00$ 310,800.00$ 320,100.00$ 329,700.00$ 339,600.00$ 349,800.00$ 360,300.00$ 50
51 WTP Operating Expenses -$ -$ -$ -$ -$ -$ 50,000.00$ 50,000.00$ 50,000.00$ 50,000.00$ 50,000.00$ 50,000.00$ 50,000.00$ 51
52 WTP Debt Service $10,000,000 15 years @ 4.0%-$ -$ -$ -$ -$ -$ 684,600.00$ 684,600.00$ 684,600.00$ 684,600.00$ 684,600.00$ 684,600.00$ 684,600.00$ 52
53 1/2 of Ground Storage Debt Service -$ -$ -$ -$ 207,700.00$ 207,700.00$ 207,700.00$ 207,700.00$ 207,700.00$ 207,700.00$ 207,700.00$ 207,700.00$ 207,700.00$ 53
54 Total Expenses 1,296,600.00$ 1,146,984.00$ 1,668,300.00$ 1,611,000.00$ 2,028,400.00$ 1,758,900.00$ 3,282,100.00$ 3,259,500.00$ 3,274,600.00$ 3,082,600.00$ 3,170,100.00$ 3,179,800.00$ 3,244,100.00$ 54
55 Year End Balance (before debt service)5,710,279.14$ 5,858,124.58$ 6,310,889.12$ 6,475,604.48$ 7,029,924.70$ 6,188,520.14$ 5,505,001.26$ 4,949,943.50$ 4,739,213.76$ 4,602,598.09$ 4,627,731.05$ 4,770,426.55$ 55
56 Balance change amount 669,870.89$ 249,620.69$ 452,764.54$ 164,715.36$ 554,320.21$ (841,404.55)$ (683,518.89)$ (555,057.75)$ (210,729.74)$ (136,615.67)$ 25,132.96$ 142,695.50$ 56
57 Balance change %13.29%4.45%7.73%2.61%8.56%-11.97%-11.04%-10.08%-4.26%-2.88%0.55%3.08%57
Water Rate Analysis
Revenue
Projected
Demands and
Connections
Proposed Rates
and Tiers
Expenses
G:\Utilities\Rates\Water Rates 20150720
Debt Service Impact
Description 2014 Projected 2014 Actual 2015 Projected 2016 Budgeted 2017 2018 2019 2020 2021 2022 2023 2024 2025
58 Water Core Fund Beginning Balance 355,453.81$ 663,710.62$ 364,510.62$ 200,135.62$ 126,060.62$ 242,860.62$ 371,535.62$ 506,085.62$ 652,510.62$ 810,810.62$ 980,985.62$ 1,163,035.62$ 58
59 Water Core Fund Revenue from New Connections 391,500.00$ 295,800.00$ 380,625.00$ 380,625.00$ 391,500.00$ 402,375.00$ 413,250.00$ 424,125.00$ 435,000.00$ 445,875.00$ 456,750.00$ 467,625.00$ 59
60 Capital Investment Fund Beginning Balance 329,589.00$ 339,393.62$ 645,525.62$ 959,707.10$ 1,281,996.84$ 1,612,629.40$ 1,951,841.13$ 2,299,870.28$ 2,656,957.00$ 3,023,343.44$ 3,399,273.80$ 3,784,994.36$ 60
61 Water Surcharge - Single Family 5/8" (95%)229,398.40$ 231,404.80$ 237,256.80$ 243,108.80$ 249,128.00$ 255,314.40$ 261,668.00$ 268,188.80$ 274,876.80$ 281,732.00$ 288,754.40$ 295,944.00$ 61
62 Water Surcharge - Multi Family 5/8" (5%)9,329.60$ 9,411.20$ 9,649.20$ 9,887.20$ 10,132.00$ 10,383.60$ 10,642.00$ 10,907.20$ 11,179.20$ 11,458.00$ 11,743.60$ 12,036.00$ 62
63 Water Surcharge - 1" (inc. 3% / year)40,824.00$ 41,796.00$ 43,049.88$ 44,341.38$ 45,671.62$ 47,041.77$ 48,453.02$ 49,906.61$ 51,403.81$ 52,945.92$ 54,534.30$ 56,170.33$ 63
64 Water Surcharge - 1.5" (inc. 3% / year)23,184.00$ 23,520.00$ 24,225.60$ 24,952.37$ 25,700.94$ 26,471.97$ 27,266.13$ 28,084.11$ 28,926.63$ 29,794.43$ 30,688.27$ 31,608.91$ 64
65 Total Water Surcharge Revenue 302,736.00$ 306,132.00$ 314,181.48$ 322,289.74$ 330,632.56$ 339,211.73$ 348,029.15$ 357,086.72$ 366,386.44$ 375,930.35$ 385,720.57$ 395,759.24$ 65
66 Estimated Debt Service 617,000.00$ 617,000.00$ 595,000.00$ 545,000.00$ 454,700.00$ 274,700.00$ 273,700.00$ 278,700.00$ 277,700.00$ 276,700.00$ 275,700.00$ 274,700.00$ 277,700.00$ 66
67 Capital Investment Fund Contribution to Debt Service 302,000.00$ 302,000.00$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 67
68 Water Core Fund Contribution to Debt Service 315,000.00$ 315,000.00$ 595,000.00$ 545,000.00$ 454,700.00$ 274,700.00$ 273,700.00$ 278,700.00$ 277,700.00$ 276,700.00$ 275,700.00$ 274,700.00$ 277,700.00$ 68
69 Capital Investment Fund Year End Balance 330,325.00$ 339,393.62$ 645,525.62$ 959,707.10$ 1,281,996.84$ 1,612,629.40$ 1,951,841.13$ 2,299,870.28$ 2,656,957.00$ 3,023,343.44$ 3,399,273.80$ 3,784,994.36$ 4,180,753.60$ 69
70 Water Core Fund Year End Balance 431,953.81$ 663,710.62$ 364,510.62$ 200,135.62$ 126,060.62$ 242,860.62$ 371,535.62$ 506,085.62$ 652,510.62$ 810,810.62$ 980,985.62$ 1,163,035.62$ 1,352,960.62$ 70
71 Water Utility Fund Year End Balance 5,710,279.14$ 5,608,503.89$ 5,858,124.58$ 6,310,889.12$ 6,475,604.48$ 7,029,924.70$ 6,188,520.14$ 5,505,001.26$ 4,949,943.50$ 4,739,213.76$ 4,602,598.09$ 4,627,731.05$ 4,770,426.55$ 71
Year End Fund
Balances
Capital
Investment Fund
Revenue
Debt Service
G:\Utilities\Rates\Water Rates 20150720
Description 2014 Projected 2014 Actual 2015 Projected 2016 Budgeted 2017 2018 2019 2020 2021 2022 2023 2024 2025
1 Water Demand (MG)902.80 815.26 870.00 892.04 914.08 936.73 960.00 983.88 1,008.37 1,033.47 1,059.18 1,085.51 1,112.45 1
2 Q1 Water Demand (MG) (~14% of total demand)126.39 124.68 121.80 124.89 127.97 131.14 134.40 137.74 141.17 144.69 148.29 151.97 155.74 2
3 Sanitary Sewer Flows (MG) *533.80 516.90 527.29 540.65 554.01 567.74 581.84 596.31 611.15 626.37 641.95 657.91 674.23 3
4 Estimated Growth (from water spreadsheet)2.5%1.4%2.0%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%4
5 Residential Accounts (includes multi-family)6,860 6,784 6,920 7,095 7,270 7,450 7,635 7,825 8,020 8,220 8,425 8,635 8,850 5
6 Commercial / Ind / Inst Accounts 180 181 185 190 195 200 205 210 215 220 225 230 235 6
7 Sanitary Sewer Fixed Charge ($/account/quarter)22.50$ 22.50$ 23.00$ 23.50$ 24.00$ 24.50$ 25.00$ 25.50$ 26.00$ 26.50$ 27.00$ 27.50$ 28.00$ 7
8 Usage Rates Per 1000 Gal (3% inc. starting in 2015)1.69$ 1.69$ 1.73$ 1.78$ 1.84$ 1.89$ 1.95$ 2.01$ 2.07$ 2.13$ 2.19$ 2.26$ 2.32$ 8
10 602 49450 Sewer Utility Fund Beginning Balance 2,055,825.50$ 2,055,825.50$ 1,895,157.82$ 1,887,676.38$ 1,826,766.19$ 1,856,390.57$ 1,846,256.08$ 1,842,268.02$ 1,902,571.61$ 2,001,563.72$ 2,141,934.89$ 2,299,145.88$ 2,531,341.63$ 10
12 Fixed Charges 633,600.00$ 653,660.00$ 684,790.00$ 716,640.00$ 749,700.00$ 784,000.00$ 819,570.00$ 856,440.00$ 894,640.00$ 934,200.00$ 975,150.00$ 1,017,520.00$ 12
13 Sewer Use Charges (~72% of water demand billed)1,101,686.66$ 1,083,672.00$ 1,144,459.82$ 1,207,919.61$ 1,274,990.30$ 1,345,856.42$ 1,420,711.10$ 1,499,756.39$ 1,583,203.68$ 1,671,274.07$ 1,764,198.84$ 1,862,219.84$ 13
14 Miscellaneous Revenue (~8% of usage revenue)173,528.67$ 138,986.56$ 146,339.99$ 153,964.77$ 161,975.22$ 170,388.51$ 179,222.49$ 188,495.71$ 198,227.49$ 208,437.93$ 219,147.91$ 230,379.19$ 14
15 Total Revenue 1,908,815.33$ 1,651,532.00$ 1,876,318.56$ 1,975,589.81$ 2,078,524.38$ 2,186,665.52$ 2,300,244.94$ 2,419,503.59$ 2,544,692.10$ 2,676,071.17$ 2,813,912.00$ 2,958,496.75$ 3,110,119.02$ 15
21 100's - Salaries and Benefits (4%) (add 1 pos. in 2019)443,800.00$ 452,012.00$ 449,600.00$ 496,300.00$ 516,200.00$ 536,900.00$ 648,400.00$ 674,400.00$ 701,400.00$ 729,500.00$ 758,700.00$ 789,100.00$ 820,700.00$ 21
22 200's - Materials and Equipment 13,800.00$ 6,468.00$ 13,800.00$ 13,800.00$ 14,300.00$ 14,800.00$ 15,300.00$ 15,800.00$ 16,300.00$ 16,800.00$ 17,400.00$ 18,000.00$ 18,600.00$ 22
23 300's - Communications, Computer, Eng, Prof Svcs 92,700.00$ 69,876.00$ 117,700.00$ 101,400.00$ 104,500.00$ 107,700.00$ 111,000.00$ 114,400.00$ 117,900.00$ 121,500.00$ 125,200.00$ 129,000.00$ 132,900.00$ 23
24 400's - Training, Conferences, Contracted Repair, Misc 11,800.00$ 1,002.00$ 11,600.00$ 11,600.00$ 12,000.00$ 12,400.00$ 12,800.00$ 13,200.00$ 13,600.00$ 14,100.00$ 14,600.00$ 15,100.00$ 15,600.00$ 24
25 500's - Buildings, Machinery, Furniture, Equipment 21,000.00$ -$ 21,000.00$ 21,000.00$ 21,700.00$ 22,400.00$ 23,100.00$ 23,800.00$ 24,600.00$ 25,400.00$ 26,200.00$ 27,000.00$ 27,900.00$ 25
26 530.03 - CRP of Sewer Main 150,000.00$ -$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,000.00$ 150,001.00$ 150,001.00$ 150,002.00$ 26
27 602 - Sewer Service Charges (4% per year starting 2017)1,090,300.00$ 1,090,261.00$ 1,080,000.00$ 1,130,000.00$ 1,175,200.00$ 1,222,300.00$ 1,271,200.00$ 1,322,100.00$ 1,375,000.00$ 1,430,000.00$ 1,487,200.00$ 1,546,700.00$ 1,608,600.00$ 27
28 611 - Interest on Lease Payments -$ 2,165.00$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 28
29 710.00 - Transfers for Other Improvements -$ 2,405.00$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 29
30 Utility Equipment Purchases (from CIP)177,500.00$ 189,190.00$ -$ 27,500.00$ 13,500.00$ 87,500.00$ 28,333.00$ -$ -$ -$ 27,500.00$ -$ -$ 30
31 Lift Station Expenses 50,900.00$ 36,117.00$ 40,100.00$ 84,900.00$ 41,500.00$ 42,800.00$ 44,100.00$ 45,500.00$ 46,900.00$ 48,400.00$ 49,900.00$ 51,400.00$ 53,000.00$ 31
32 Total Expenses 2,051,800.00$ 1,849,496.00$ 1,883,800.00$ 2,036,500.00$ 2,048,900.00$ 2,196,800.00$ 2,304,233.00$ 2,359,200.00$ 2,445,700.00$ 2,535,700.00$ 2,656,701.00$ 2,726,301.00$ 2,827,302.00$ 32
33 Year End Balance 1,912,840.83$ 1,895,157.82$ 1,887,676.38$ 1,826,766.19$ 1,856,390.57$ 1,846,256.08$ 1,842,268.02$ 1,902,571.61$ 2,001,563.72$ 2,141,934.89$ 2,299,145.88$ 2,531,341.63$ 2,814,158.65$ 33
34 Balance change (142,984.67)$ (7,481.44)$ (60,910.19)$ 29,624.38$ (10,134.48)$ (3,988.06)$ 60,303.59$ 98,992.10$ 140,371.17$ 157,211.00$ 232,195.75$ 282,817.02$ 34
35 % change -6.96%-0.39%-3.23%1.62%-0.55%-0.22%3.27%5.20%7.01%7.34%10.10%11.17%35
* Sanitary Sewer Flows are calculated from July 1 through June 30 of the following year. This is the number used by MCES to calculate the following year Sanitary Service Charges (line 31). For example: flows from July 1, 2012 through June 30, 2013 are used to determine our 2014 service charges.
MCES charges per 1,000 gallons $2.10923
Percent change from previous year 6.614%
Sanitary Sewer Rate Analysis
Projected Rates
Projected
Demands and
Connections
Expenses
Revenue
G:\Utilities\Rates\Sewer Rates 20150720
Model