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5.3. ERMUSR 11-18-2014 Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: Elk River Municipal Utilities Commission Troy Adams, P.E.—General Manager John Dietz—Chair Al Nadeau—Vice Chair Daryl Thompson—Trustee MEETING DATE: AGENDA ITEM NUMBER: November 18, 2014 5.3 SUBJECT: 2015 Budget: Rates and Review BACKGROUND: In preparation for budget approval in December, staff continues to work through the 2015 budget process. Based on the preliminary rate increase notifications and projected expense increases and capital expenditures, a preliminary balanced budget has been drafted. DISCUSSION: Electric Department Budget Wholesale power costs makes up a considerable portion of the required operating revenue, approximately 70% for 2015, and the wholesale rates set by Great River Energy(GRE)have an enormous impact on ERMU's rates. The 2015 wholesale power rates have been approved by the GRE board which results in a projected 3% impact to ERMU. This increase in wholesale power costs are passed through in ERMU's retail rates. The proposed ERMU budget reflects a projected 3% increase. There are still a number of variables to be analyzed prior to the budget being approved in December. Staff is working to get accurate growth projections from our larger commercial customers as well as new residential growth. And as in the past, an analysis of the proposed rate increase will be done for a number of usage patterns within the different rate classes. This analysis will be provided to the Commission in December with the proposed budget. Notable items in the electric budget: • Continued current efficiency with the LFG plant in terms of higher production and lower maintenance • An estimate of 1%growth in usage • ERMU's 100th year anniversary in 2015 • New NISC software and implementation costs • Consulting for Territory Acquisition POWERED BY Page 1 of 3 NALURE Reliable Public Power Provider P O W E R E D T O S E R V E 67 • Proposed staff additions of a Key Accounts Specialist and Field Engineer • Internal promotion to fill new position of Assistant Electrical Supervisor • Planning for key retirements • Contract cleaning services for the Field Services Building • Delayed vehicle purchases Water Department Budget After not implementing rate increases in 2010, 2011, or 2012, staff worked to establish a multi-year plan to bring rates and cash flow projections in line with capital improvement plan projections. The multi-year plan was intended to feather in the projected larger rate increase needed for required future capital improvements. Staff had established a three year plan stating in 2013. The 2015 budget is based on implementing the 3rd year of the three year plan. The plan included a 4%increase in 2013, a 4%increase in 2014, and a 4% increase for 2015. There had been discussion and concerns about the range between water rate tiers. Because of this, the plan also was designed to bring these tiers within a tighter range. The plan was designed to leave the second and third tiers unchanged and gradually grow the first tier and effectively narrow the gap between the first and third tiers. For the 2015 budget,the first tier is increased by$.06, from $1.62 to $1.68. In addition to the first tier increase, the plan also increases the base monthly charge. The shift to increase revenue recovery through the fixed monthly charge helps to provide budget stability regardless of weather and water used for irrigation. The three year plan also included a shift to bring parity between the monthly meter charges for residential and senior citizens. This parity is achieved in 2015. The increases of the base monthly charges are $0.93 for seniors and$0.32 for residential bringing both monthly charges to $8.43. The commercial monthly charge increases range from $0.39 to $4.11 dependent on the service size. This distribution of the rate increases in this way provides for a balanced budget with appropriate matching of income and expenses for 2015. This positions ERMU for less volatility in water rate increases for the future. The intention moving forward will be to balance the budget with smaller rate increases annually with consideration for the required long term capital improvement projects. As with the electric,more detailed analysis of the proposed 3rd year of the three year rate increase plan will be provided with the for the Commission in December with the proposed budget. Notable items in the water budget: • Continued labor and focus on the Wellhead Protection Program • Maintenance of Structures includes roof repairs for well houses • New NISC software and implementation costs • Engineering for the construction of a new filter to be located at the Well#7 Filter Plant. • Proposed staff additions of a Key Accounts Specialist and Field Engineer • Proposed staff additions of a Key Accounts Specialist and Field Engineer PO � EOEO 01' Page 2 of 3 NATURE Reliable Public Power Provider POWERED T o S E R V E 68 • Contract cleaning services for the Field Services Building ACTION REQUESTED: • No action requested. ATTACHMENTS: • Proposed Summary of 2015 Budgets • Proposed 2015 Electric Revenue and Expense Budget • Proposed 2015 Water Revenue and Expense Budget • Proposed 2015 Electric Capital Budget • Proposed 2015 Administration and Technical Services Capital Budgets • Proposed 2015 Water Capital Budget • Proposed 2015 Training and Travel Budget • Proposed 2015 Conservation Improvement Program Budget • Proposed Revision to the 2015 Fee Schedule ® POWERED IT Page 3 of 3 NATURE Reliable Public Power Provider P O W E R E D T o S E R V E 69 Elk River Municipal Utilities 2015 Utilities Fee Schedule Adopted by the Utilities Commission on October 21,2014 under authority per Minnesota Statute 412.361 Fee Description 2015 1 New Residential Electric Connection-Developer-Lot with ERMU water service $ 475.00 2 New Residential Electric Connection-Developer-Lot without ERMU water service $ 575.00 3 New Residential Electric Connection-Builder $ 875.00 4 New Service Frost Trenching(per foot) $ 5.00 5 New Commercial&Industrial Electric Connection 50% 6 Service Upgrades or Additions for Existing Customers 100% 7 Minimum Temporary Electric Service Fee-Existing Transformer $ 150.00 8 Minimum Temporary Electric Service Fee-Without Existing Transformer $ 500.00 9 Street Light-30'Decorative Pole with 6'Arm and Fixture $ 1,850.00 10 Street Light-23'Decorative Pole with Traditionaire Fixture $ 1,500.00 11 Security Light-Wood Pole with Fixture $ 975.00 12 Security Light-Existing Pole $ 125.00 13 Pole Attachment Fee(per pole) $ 6.50 14 15 Water Access Charge=Water Connection Charge+Water Availability Charge $ 3,325.00 16 Water Connection Charge(Per Plumbing Unit)-Builder $ 3,000.00 17 Water Availability Charge(Per Plumbing Unit)-Developer $ 325.00 18 Abandoned Water Service $ 2,500.00 19 Hydrant Water Sales-Rental(per week) $50/week 20 Hydrant Water Sales-Units(per 1000 gallons) $ 4.00 21 Deposit for 5/8"Hydrant Meter $ 150.00 22 Deposit for 2 1/2"Hydrant Meter $ 1,000.00 23 Private Hydrant Maintenance Program Monthly Fee $ 5.00 24 25 NSF Fee $ 30.00 26 Red Tag Handling Fee $ 20.00 27 Administrative Fee for Continued Submission of Checks After No-Check Notice Given $ 20.00 28 Penalty Amount 10% 29 Electric Service Disconnect Fee-Meter Technician $ 50.00 30 Electric Service Disconnect Fee-Line Crew $ 150.00 31 Water Shut-Off Fee $ 100.00 32 Meter Tampering Fee $ 250.00 33 Meter Testing Fee $ 50.00 34 Energy Audit $ 50.00 35 36 Billable Cost of Materials Markup 15% 37 Billable Labor Markup 55% 38 Billable Vehicle/Equipment(per employee per hour) $ 30.00 39 40 ELK RIVER MUNICIPAL UTILITIES SUMMARY OF YEAR 2015 BUDGETS ELECTRIC BUDGET SUMMARY 2015 ELECTRIC REVENUE $ 32,458,403 ELECTRIC EXPENDITURES (32,082,902) ELECTRIC NET FOR CAPITAL 375,501 1.16% DEBT RETIREMENT (672,000) PROMISSORY NOTE TO COUNTY (191,508) LESS DEBT PRINCIPAL PMTS (488,007) CAPITAL EQUIPMENT/CONSTRUCTION (3,040,884) FUND FROM RESERVES 1,240,000 BOND REFUNDING NET (2,288,891) DEPRECIATION 2,300,000 NET TO RESERVES 11,109 WATER BUDGET SUMMARY 2015 WATER REVENUE $ 2,503,956 WATER EXPENDITURES (2,541,030) WATER NET FOR CAPITAL (37,075) -1.48% DEBT RETIREMENT (258,000) GROSS (295,075) CAPITAL PROJECTS (721,483) FUND FROM RESERVES FUND FROM CITY TRUNK FUND 60,000 BONDING - NET (956,558) DEPRECIATION 1,130,000 NET TO RESERVES 173,442 Currently,target reserves are met.Drawndown is from unrestriced reserves above target levels. 2015 BUDGET SUMMARY2015 70 2015 ESTIMATED BUDGET WI H HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL 1 BUDGET BUDGET BUDGET TOTAL RESIDENTIAL $ 16,332,335!$ 10,693,169 $ 11,160,806 - ELECTRIC TOTAL NON-DEMAND $ 2,974,498 3,092,300 3,173,274 - TOTAL DEMAND $ 15,378,029- 15,68692- 16,422,419 - TOTAL SECURITY LTS $ 49,156 50,500.00 50,904.00 - TOTAL PUBLIC ST/HWY LIGHTING 274,209 268,038 289,284 - TOTAL SALES 29,008,218 29,984,928 31,096,687 - PROJECTED SALES WITH ERMU RATE INCREASE 0 - - - 31225703.56 TOTAL SALES WITH RATE INCREASE 29,008,218' 29,984,928 31,096,687 $ 31,225,703.56 TOTAL OTHER 1,524,475 791,816 1,125,512 1,232,699.00 TOTAL REVENUE $ 30,532,693 $ 30,776,744 $ 32,222,199 $ 32,458,402.56 ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL BUDGET BUDGET BUDGET OPERATING/MTCE PURCHASED POWER _$ 20,499,773 $ 21,658,688 $ 22,552,994 $ 22,573,773 TOTAL 21,385,769 22,591,771 23,494,494 23,618,695 DISTRIBUTION TOTAL 184,787 203,925 208,000 226,515 MAINTENANCE TOTAL 620,687 1 734,050 751,000 947,770 OTHER EXPENSE TOTAL 3,862,212 3,904,695 4,041,797 4,028,983 CUSTOMER ACCOUNTS EXP TOTAL 225,632 283,000 237,000 255,720 ADMINISTRATIVE/GENERAL EXPENSE TOTAL 2,133,561 2,612,027 2,745,038 3,005,219 TOTAL EXPENSE $ 28,412,648 $ 30,329,468 $ 31,477,329 $ 32,082,902 2012 2013 2014 2015 ACTUAL BUDGET BUDGET BUDGET TOTAL REVENUES 30,532,693 30,776,744 32,222,199 32,458,403 TOTAL EXPENSES 28,412,648 1 30,390,548 31,477,329 32,082,902 PROFIT(LOSS) 2,120,045 !; 386,196 744,870 375,501 2015 BUDGET COMPARISON 711 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET ELECTRIC 61-0440-4411 E.R.RESIDENTIAL $8,783,805.00 $ 9,126,448.61 $ 9,470,500.65 61-0440-4416 OTSEGO RESIDENTIAL $1,088,696.00 $ 1,120,821.28 $ 1,171,570.77 61-0440-4421 B.L.RESIDENTIAL $261,793.00 $ 191,448.12 $ 288,070.13 61-0440-4431 DAYTON RESIDENTIAL $198,041.00 $ 199,513.30 $ 230,664.85 TOTAL RESIDENTIAL 10,332,335' 10,638,231 11,160,806 - 61-0440-4415 E.R.CITY DONATED $194,127.00 $ 204,365.81 $ 210,368.06 61-0440-4412 E.R.NON-DEMAND $2,325,330.00 $ 2,610,300.26 $ 2,564,232.77 61-0440-4417 OTSEGO NON DEMAND $415,317.00 $ 478,935.35 $ 356,086.43 61-0440-4422 B.L.NON-DEMAND $7,905.00 $ 3,347.98 $ 8,722.58 61-0440-4432 DAYTON NON-DEMAND $31,819.00 $ 34,456.56 $ 33,864.13 TOTAL NON-DEMAND 2,974,498 3,331,406 3,173,274 - 61-0440-4413 E.R.DEMAND $14,598,135.00 $ 14,888,348.65 $15,569,288.36 61-0440-4418 OTSEGO DEMAND $779,885.00 $ 749,037.29 $ 853,130.33 61-0440-4423 B.L.DEMAND 61-0440-4433 DAYTON DEMAND TOTAL DEMAND 15,378,020 15,637,386 16,422,419 - 61-0440-4414 E.R.SECURITYLTS $31,993.00 $ 32,901.65 $ 33,600.00 61-0440-4419 OTSEGO SECURITY LTS $10,248.00 $ 10,371.34 $ 10,380.00 61-0440-4424 B.L.SECURITYLTS ,$1,833.00 $ 1,847.87 $ 1,848.00 61-0440-4434 DAYTON SECURITY LTS $5,082.00 $ 5,084.76 $ 5,076.00 TOTAL SECURITY LTS 49,156 50,206 50,904 - 61-0440-4441 PUBLIC ST/HWY LIGHTING $274,209.00 $ 291,886.51 $289,284.00 TOTAL PUBLIC ST/HWY LIGHTING 274,209 291,887 289,284 - TOTAL SALES _ 29,008,218 29,949,115 31,096,687 - PROJECTED SALES 31,225,703.56 61-0440-4554 Reserves Contribution TOTAL SALES WITH CIP/RATE INCREASE 29,008,218 29,949,115 31,096,687 31,225,703.56 61-0440-4511 SERVICE CHARGE 61-0440-4550 SUB-STATION CREDIT $14,015.00 $ 14,014.32 I$ 14,015.00 $ 14,015.00 61-0440-4551 GENERATION CREDIT $352,968.00 $ 47,894.00 1$ 20,160.00 $ 20,160.00 61-0440-4552 DISPERSED GENERATION $ (815,441.00) $ (866,974.24)1$ (714,578.00) $ (771,008.00) 61-0440-4553 PCA or RATE ADJ 61-0440-4553 FUEL COST ADJUSTMENT 61-0440-4555 A/C CREDIT $ (53,015.00) $ (54,000.17)'$ (50,000.00) $ (50,000.00) 61-0460 4691 INTEREST INCOME $117,753.00 $ 81,288.58 1$ 80,000.00 $ 105,000.00 61-0470-4700 SECURITY REVENUE $295,600.00 $ 282,502.35 1$ 265,000.00 $ 270,000.00 61-0470-4701 OUST DEL PENALTIES $238,314.00 $ 254,541.95 ;$ 250,000.00 $ 250,000.00 61-0470-4702 CONNECTIONS $156,204.00 $ 189,610.82 1$ 51,000.00 $ 125,000.00 61-0470-4703 MISC/TEMP CHG $750.00 $ 200.00 I$ 750.00 $ 1,000.00 61-0470-4704 STREET LIGHTS $8,020.00 61-0470-4711 MERCH JOBBING/CONTRA 61-0470-4715 NON-UTILITY OPERATIONS $53,041.00 $ 64,489.75 $ 65,000.00 $ 65,000.00 61-0470-4720 GRE GENERATION-PKNG PLNT $7,000.00 $ 7,000.00 $ 7,000.00 $ 7,000.00 61-0470-4721 LFG $1,053,807.00 $ 1,029,673.83 $ 1,084,308.86 $ 1,136,812.00 61-0470-4722 MISC NON-UTILITY $83,725.00 $ 67,767.12 $ 35,000.00 $ 35,000.00 61-0470-4723 GAIN ON DISP OF PROP $11,471.00 $ 27,000.00 61-0470-4724 SALES OF MERCH $263.00 61-0470-4750 RENTAL PROPERTY INCOME $ 17,280.00 $ 17,856.00 $ 24,720.00 61-0470-4760 TRANSFER IN FROM CITY TOTAL OTHER 1,524,475 1,162,288 1,125,512 1,232,699.00 TOTAL REVENUE 30,532,693 31,111,404 32,222,199 32,458,402.56 prior period adj-audit 72 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET OPERATING/MICE 61-0540-5461 OPERATING SUPERVISION $68,207.00 $ 71,556.17 I$ 74,000.00 $ 89,342.00 61-0540-5462 INT COMBUST SALARIES 61-0540-5471 DIESEL OIL FUEL $12,850.00 $ 19,426.84 17,500.00 $ 23,000.00 61-0540-5472 NATURAL GAS $14,415.00 $ 19,003.67 $ 22,000.00 $ 38,000.00 61-0540-5481 LUBE OIL 61-0540-5482 CHEMICALS 61-0540-5483 STATION PWR/WTR PLANT $48,127.00 $ 53,269.15 $ 53,000.00 $ 50,000.00 61-0540-5484 PLANT SUPPLIES $7,318.00 $ 5,294.88 $ 7,000.00 $ 6,000.00 61-0540-5491 MISC OTHER GEN EXP $7,439.00 $ 9,342.38 F$ 9,000.00 $ 13,000.00 61-0540-5521 MTCE STRUCTURE PLANT $19,550.00 $ 20,515.78 $ 18,000.00 $ 32,525.00 61-0540-5531 MTCE ENGINES/GEN $14,067.00 $ (5,384.19) $ 3,000.00 $ 43,555.00 61-0540-5541 MTCE PLANT/LAND IMP $10,777.00 $ 22,960.54 $ 22,000.00 $ 32,000.00 PURCHASED POWER GENERATION CREDIT 61-0540-5551 POWER PURCHASED $20,499,773.00 $ 21,254,950.42 $22,552,993.94 $ 22,573,772.86 61-0550-5050 LFG PURCHASED GAS $159,143.00 $ 169,337.03 $ 165,000.00 $ 170,000.00 61-0550-5051 LANDFILL GAS O&M $472,198.00 $ 478,656.48 $ 500,000.00 $ 500,000.00 61-0550-5052 LFG ADMIN $16,278.00 $ 1,068.62 $ 16,500.00 $ 10,000.00 61-0550-5053 LFG INSURANCE $12,731.00 $ 14,879.40 $ 14,500.00 $ 17,500.00 61-0550-5054 LFG MICE $22,896.00 $ 6,537.47 $ 20,000.00 $ 20,000.00 TOTAL 21,385,769 22141,415 23,494,494 23,618,695 DISTRIBUTION 61-0580-5801 REMOVE EXISTING SERV $1,522.00 $ 924.79 $ 1,000.00 $ 1,000.00 61-0580-5821 SCADA EXPENSES $ 4,631.32 1$ 8,000.00 $ 5,000.00 61-0580-5831 TRANSFORMER OH/URD $26,311.00 $ 10,918.91 $ 20,000.00 $ 11,000.00 61-0580-5851 MICE SIGNAL SYSTEMS $1,746.00 $ 841.78 $ 2,000.00 $ 1,500.00 61-0580-5861 METER EXPENSE $7,080.00 $ 1,703.23 $ 16,000.00 $ 4,000.00 61-0580-5871 TEMP SERVICES $927.00 $ 1,000.00 $ 1,500.00 61-0580-5881 MISC DIST $147,201.00 $ 153,641.91 $ 160,000.00 $ 203,515.00 TOTAL 184,787 172,662! 208,000 226,515 73 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET MAINTENANCE 61-0590-5911 MTCE STRUCTURES $21,759.00 $ 17,670.67 $ 25,000.00 $ 7,500.00 61-0590-5921 MTCE SUB-STATIONS $16,370.00 $ 16,519.85 $ 25,000.00 $ 20,000.00 61-0590-5922 MTCE SUB-STATION EQUIP $13,348.00 $ 5,339.54 $ 10,000.00 $ 10,000.00 61-0590-5931 MTCE OH/TREE TRIM $53,697.00 $ 51,303.04 $ 90,000.00 $ 135,000.00 61-0590-5932 MTCE OF OH/STANDBY $26,144.00 $ 23,125.20 $ 30,000.00 $ 30,000.00 61-0590-5933 MTCE OF OVERHEAD $52,507.00 $ 58,260.30 $ 60,000.00 $ 97,120.00 61-0590-5941 MTCE URD $92,067.00 $ 54,218.96 $ 75,000.00 $ 97,525.00 61-0590-5943 LOCATE URD PRIMARY $26,971.00 $ 25,653.89 $ 29,000.00 $ 26,000.00 61-0590-5951 MTCE LINE TRANSFORMERS $16,495.00 $ 57,811.95 $ 15,000.00 $ 35,000.00 61-0590-5961 MTCE ST LIGHTING $34,700.00 $ 42,123.86 $ 35,000.00 $ 35,000.00 61-0590-5962 MTCE SECURITY LTG $5,953.00 $ 7,356.92 $ 6,000.00 $ 12,000.00 61-0590-5971 MTCE METERS $60,108.00 $ 62,850.11 $ 60,000.00 $ 85,515.00 61-0590-5972 VOLTAGE COMPLAINTS $5,532.00 $ 8,503.41 $ 8,000.00 $ 8,000.00 61-0590-5981 SALARIES T&D $30,732.00 $ 32,426.48 $ 36,000.00 $ 43,575.00 61-0590-5985 ELECTRIC MAPPING $7,803.00 $ 19,943.33 $ 30,000.00 $ 67,000.00 61-0590-5991 MTCE OH/2NDRY $6,491.00 $ 5,146.59 $ 15,000.00 $ 13,000.00 61-0590-5992 MTCE URD ELECT SERV $33,194.00 $ 27,057.02 $ 30,000.00 $ 37,020.00 61-0590-5993 LOCATE URD SECONDARY $21,543.00 $ 20,229.20 $ 22,000.00 $ 22,000.00 61-0590-5995 TRANSPORTATION EXP $95,273.00 $ 147,886.03 $ 150,000.00 $ 166,515.00 TOTAL 620,687 683,426 751,000 947,770 OTHER EXPENSE 61-0595-8031 DEPRECIATION $2,099,594.00 $ 2,029,496.35 $ 2,300,000.00 $ 2,300,000.00 61-0596-8071 INT/BONDS LONG TERM $239,532.00 $ 211,428.60 $ 199,380.00 $ 136,360.00 61-0596-8075 INTEREST ON DEFEASED BONDS -$3,271.00 $ (3,217.00) $ 3,271.00 61-0597-8161 COST/EXP MERCH JOBBING $94.00 61-0597-8172 SECURITY EXPENSE $218,841.00 $ 204,360.46 $ 215,000.00 $ 215,000.00 61-0597-8213 LOSS ON DISP OF PROP $9,211.00 $ 110,632.67 $ 20,000.00 $ 20,000.00 61-0597-8231 COST OF MERCH SOLD $309.00 61-0597-8261 ELECT/LABOR DONATED $481,907.00 $ 498,146.31 tl$ 515,000.00 $ 515,000.00 61-0597-8262 TRANSFER TO CITY $753,553.00 $ 781,162.05 I$ 775,000.00 $ 810,000.00 61-0597-8263 OTHER DONATIONS -$1,289.00 $ 15,857.92 j$ 2,500.00 $ 5,000.00 61-0597-8264 DAM MAINTENANCE EXPENSE $ 1,382.25 !$ 2,500.00 $ 7,800.00 61-0597-8281 AMORTIZATION/DEBT DISC $0.00 i$ 8,634.00 $ 9,552.00 61-0597-8311 OTHER INT EXP i 61-0597-8341 INT PD ON METER DEPOSITS $336.00 $ 772.89 1$ 1,000.00 $ 1,000.00 61-0597-8400 RENTAL PROPERTY EXPENSE $84.00 $ 5,415.78 $ 6,000.00 $ 6,000.00 61-0597-8399 OPERATING TRANSFERS $63,311.00 TOTAL 3,862,212 3,858,655 i 4,041,797 4,028,983 CUSTOMER ACCOUNTS EXP 61-0900-9021 METER READING $15,971.00 $ 21,172.56 '$ 24,000.00 $ 35,000.00 61-0900-9030 COLLECTING DISC/RECONN $10,807.00 $ 11,856.53 $ 12,000.00 $ 12,000.00 61-0900-9041 NSF $706.00 $ (880.00) $ 1,000.00 $ 1,500.00 61-0900-9051 MISC CUST EXP $155,753.00 $ 166,656.38 $ 155,000.00 $ 162,220.00 61-0900-9061 WRITE-OFFS $42,395.00 $ (12,080.28) $ 45,000.00 $ 45,000.00 TOTAL 225,632 186,725 237,000 255,720 74 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET 1 ADMIN/GEN EXPENSE 61-0920-9201 SALARIES/ADMIN $428,201.00-$ 518,760.98 $ 580,539.67 $ 659,295.17 61-0920-9205 TEMPORARY STAFFING $8,317.00 $ 8,500.00 $ 4,000.00 61-0920-9211 OFFICE SUPPLIES/EXP $72,277.00 $ 62,061.18 $ 102,800.00 $ 105,000.00 61-0920-9212 LT/WATER OFFICE _ $17,934.00 $ 23,751.83 $ 20,000.00 $ 25,000.00 61-0920-9213 BANK CHARGES $3,757.00 $ 711.15 $ 4,000.00 $ 4,000.00 61-0920-9221 LEGAL FEES $48,890.00 $ 48,054.84 $ 40,000.00 $ 40,000.00 61-0920-9231 AUDITING $11,050.00 $ 11,050.40 $ 14,400.00 $ 14,400.00 61-0920-9241 INSURANCE $139,018.00 $ 155,914.56 $ 187,148.00 $ 176,865.60 61-0920-9260 UTIL SHARE DEF COMP $38,598.00 $ 37,493.07 $ 50,000.00 $ 42,000.00 61-0920-9261 UTIL SH INSURANCES $317,081.00 $ 303,361.92 I$ 380,500.00 $ 525,936.15 61-0920-9262 UTIL SH PERA $153,751.00 $ 161,666.76 '$ 172,200.00 $ 192,000.00 61-0920-9263 UTIL SH FICA $155,511.00 $ 165,105.55 $ 182,100.00 $ 192,000.00 61-0920-9264 SICK PAY $71,096.00 $ 83,079.56 I$ 100,000.00 $ 96,768.00 61-0920-9266 VACATION/HOLIDAY PAY _ $210,981.00 $ 228,440.03 I$ 215,000.00 $ 230,000.00 61-0920-9268 MISCELLANEOUS -$82.00 61-0920-9269 CONSERVATION/IMP/PROG $143,111.00 $ 84,126.90 $ 210,050.00 $ 186,454.00 61-0920-9281 ENVIRONMENTAL COMP $25,383.00 $ 20,953.31 1$ 27,000.00 $ 27,000.00 61-0920-9291 CONSULTING $5,771.00 $ 4,530.00 1$ 50,000.00 $ 50,000.00 61-0920-9301 TELEPHONE $18,767.00 $ 20,605.72 1$ 20,000.00 $ 22,000.00 61-0920-9302 ADVERTISING $4,109.00 $ 5,142.90 I$ 5,500.00 $ 5,500.00 61-0920-9303 DUES/SUBSC/FEES $96,776.00 $ 81,182.52 1$ 208,800.00 $ 200,000.00 61-0920-9304 TRAVEL $3,441.00 $ 2,512.04 j$ 10,000.00 $ 10,000.00 61-0920-9305 SCHOOLS/MEETINGS $145,613.00 $ 136,442.36 1$ 150,000.00 $ 175,000.00 61-0920-9306 MISCGENERAL $10,159.00 $ 2,302.69 $ 1,000.00 $ 1,000.00 61-0920-9321 MTCE GEN PLANT/OFF HEAT _ $4,051.00 $ 4,602.67 $ 5,500.00 $ 21,000.00 TOTAL 2,133,561 2,161,853 2,745,038 3,005,219 TOTAL EXPENSE 28,412,648 29,204,736 31,477,329 32,082,902 7,912,875 7,949,786 8,924,335 9,509,129 73% 72% 70% 2012 2013 2014 2015 ELECTRIC I ACTUAL ACTUAL I BUDGET BUDGET TOTAL REVENUES 30,532,693 31,111,404 I 32,222,199 32,458,403 TOTAL EXPENSES 28,412,648 29,204,736 31,477,329 32,082,902 PROFIT(LOSS) 2,120,045 1,906,667 I 744,870 375,501 6.94% 6.13%j 2.31% 1.16% 75 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL BUDGET BUDGET BUDGET WATER TOTAL REVENUES $ 2,769,575 $ 2,271,900 $ 2,375,434 $ 2,503,955.81 TRANSFERS (99 BOND) 25,000 25,000 25,000 $ 30,000 Rental Property Expense 2,500 MAINTENANCE TOTAL 63,279 47,910 56,000 20,000 PUMPING TOTAL 436,306 402,100 440,700 449,600 DISTRIBUTION TOTAL 162,780 188,300 172,700 192,500 OTHER EXPENSE TOTAL 1,134,849 1,204,367 1,208,397 1,193,990 CUSTOMER ACCTS EXP TOTAL 48,385 62,500 59,300 59,500 NONOPERATING REV&EXP TOTAL 500 ADMIN/GEN EXPENSE TOTAL 469,0331 501477 550,708 592,440 TOTAL EXPENSE $ 2,306,642 $ 2,421,924 $ 2,487,805 $ 2,541,030 TOTAL REVENUES 2,769,575 2,271,900 2,375,434 2,503,956 TOTAL EXPENSES 2,306,642 2,421,924 2,487,805 2,541,030 PROFIT(LOSS) 462,933 (150,024) (112,371) (37,075) 2015 BUDGET COMPARISON 7 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL 1 BUDGET BUDGET WATER I 62-0460-4691 INTEREST INCOME $30,870.00 $ 20,797.91 $ 29,000.00 $ 26,700.00 62-0460-4692 OTHER INT/MISC $973.00 $ 778.12 $ 1,000.00 62-0470-4750 RENTAL PROPERTY INCOME $ 4,320.00 $ 4,464.00 $ 6,180.00 62-0610-6101 WATER SALES $2,219,145.00 $ 2,214,697.19 $ 2,100,000.00 $ 2,193,575.81 62-0610-6171 UNMETERED SALES $ 26.20 62-0620-6260 TRANSFER IN FROM CITY $1,372.00 $ 40,000.00 62-0620-6300 SERV DONATED BY CITY 62-0620-6301 CUSTOMER PENALTIES $20,610.00 $ 24,327.89 1$ 15,000.00 $ 15,000.00 62-0620-6323 GAIN ON DISP OF PROPERTY $ 2,325.00 62-0620-6401 WAC FEES $174,607.00 $ 295,549.82 $ 128,593.60 $ 150,000.00 62-0620-6402 MISC CONNECTION FEES _ $25,387.00 $ 39,099.25 _$ 15,000.00 $ 15,000.00 62-0620-6403 MISC REVENUES $4,331.00 $ 707.10 $ 2,000.00 $ 2,500.00 62-0620-6404 HYDRANT MAINTENANCE PROGRAM I$ 3,000.00 $ 7,000.00 62-0620-6405 CONTRIBUTIONS DEVELOPERS $218,845.00 $ 121,171.80 62-0620-6406 WATER TOWER LEASE $73,435.00 $ 97,695.65 1$ 77,376.00 $ 88,000.00 TOTAL REVENUES 2,769,575 2,861,496 ! 2,375,434 2,503,956 I 77 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET 62-0597-8260 OPERATING TRANSFER (99 BOND) $25,000.00 $ 25,000.00 $ 25,000.00 $ 30,000.00 62-0597-8399 OPERATING TRANSFER/OTHER FUND: $15,828.00 62-0597-8400 RENTAL PROPERTY EXPENSE $21.00 $ 2,377.68 $ 1,000.00 $ 2,500.00 $40,849.00 27,378 26,000 32,500 MAINTENANCE 62-0700-7021 MTCE OF STRUCTURES $19,211.00 $ 9,035.57 $ 25,000.00 $ 20,000.00 62-0700-7022 TOWER&GROUNDS INSPECTION $3,219.00 $ 5,714.99 I$ 5,000.00 $ - TOTAL 63,279 42,128 56,000 20,000 PUMPING 62-0710-7101 SUPERVISION $9,870.00 $ 10,126.37 $ 10,500.00 $ 20,600.00 62-0710-7181 SUPPLIES/EXPENSE $244,920.00 $ 251,247.34 $ 250,000.00 $ 250,000.00 62-0710-7182 SAMPLING $6,597.00 $ 8,764.29 $ 7,000.00 $ 9,000.00 62-0710-7183 CHEMICAL FEED $40,587.00 $ 41,320.20 $ 60,000.00 $ 30,000.00 62-0710-7201 MTCE PUMPING EQUIP $8,922.00 $ 17.37 $ 5,000.00 62-0710-7220 MTCE OF WELLS $121,719.00 $ 89,151.33 $ 100,000.00 $ 125,000.00 62-0710-7225 GENERATION $194.00 I$ 200.00 62-0710-7230 SCADA-PUMPING $3,497.00 $ 9,240.85 ;$ 8,000.00 $ 15,000.00 TOTAL 436,306 409,868 440,700 449,600 DISTRIBUTION 62-0730-7301 MTCE WATER MAINS $27,505.00 $ 41,411.82 $ 25,000.00 $ 60,000.00 62-0730-7302 WATER VALVE REPAIR $2,795.00 $ 1,642.88 $ 4,000.00 62-0730-7309 LOCATE WATER SERVICES $5,084.00 $ 5,209.82 $ 5,000.00 $ 7,500.00 62-0730-7310 LOCATE WATER MAIN $1,179.00 $ 3,407.99 $ 2,500.00 62-0730-7311 MTCE WATER SERVICES $22,883.00 $ 72,517.48 $ 23,000.00 62-0730-7312 WATER METER SERVICE $15,034.00 $ 6,799.48 $ 8,000.00 $ 5,000.00 62-0730-7315 INSTALL&MTC IRRIG MTRS $6,111.00 $ 2,398.29 I$ 5,000.00 $ 5,000.00 62-0730-7321 MTCE CUSTOMER SERVICE $25,870.00 $ 27,347.18 !$ 30,000.00 $ 31,000.00 62-0730-7322 WATER SERVICE INSPECTIONS I$ 200.00 62-0730-7325 WATER MAPPING $2,918.00 $ 20,821.69 $ 10,000.00 $ 18,000.00 62-0730-7330 SCADA-DISTRIBUTION $4,335.00 $ 7,335.31 $ 2,500.00 $ - 62-0730-7331 MTCE WATER HYDRANTS $9,702.00 $ 14,820.21 $ 10,000.00 $ 25,000.00 62-0730-7341 MTCE WATER EXPENSE/INVENTORY $10,973.00 $ 11,912.50 $ 12,000.00 $ 12,000.00 62-0730-7391 WAGES $4,935.00 $ 5,043.00 $ 5,500.00 62-0730-7395 TRANSPORTATION $11,199.00 $ 14,883.74 $ 15,000.00 $ 15,000.00 62-0730-7399 GENERAL EXP/PERMITS $12,257.00 $ 14,582.45 $ 15,000.00 $ 14,000.00 TOTAL 162,780 250,134 172,700 192,500 78 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET OTHER EXPENSE 62-0745-7451 DEPRECIATION $1,028,593.00 $ 1,032,442.33 $ 1,120,000.00 $ 1,130,000.00 62-0748-7481 INT ON BONDS/LONG TERM $106,074.00 $ 90,257.94 $ 78,846.00 $ 67,080.00 62-0748-7485 INT ON DEFEASED BONDS -$818.00 $ (817.80)'$ (818.00) $ (818.00) 62-0750-7563 AMORTIZATION 93 62-0750-7564 AMORTIZATION 94 62-0750-7565 AMORTIZATION 97 62-0750-7566 AMORTIZATION 98 62-0750-7567 AMORTIZATION 2001 62-0750-7568 AMORTIZATION 2003 $ 4,710.00 62-0750-7569 AMORTIZATION 2008 Ref $ 7,431.00 62-0750-7581 2010 GO BONDS AMORT DISCOUNT $ (3,272.00) $ (3,272.00) 62-0750-8213 LOSS ON DISPOSITION OF PROP $1,000.00 $ 753.48 '$ 1,000.00 $ 1,000.00 TOTAL 1,134,849 1,122,636 1,207,897 1,193,990 CUSTOMER ACCTS EXP 62-0740-7431 METER READING $6,225.00 $ 5,658.85 $ 7,000.00 $ 7,000.00 62-0900-9030 COLLECTION EXP $372.00 $ 6,300.00 $ 6,500.00 62-0900-9051 MISC CUSTOMER EXP $41,602.00 $ 41,705.53 $ 45,000.00 $ 45,000.00 62-0900-9061 WRITE-OFFS $186.00 $ 328.24 $ 1,000.00 $ 1,000.00 TOTAL 48,385 47,693 59,300 59,500 NONOPERATING REV&EXP 62-0790-7900 OPERATING TRANSFER FROM CITY _ 62-0790-8261 WATER&LABOR DONATED $0.00 - $ 500.00 $ 500.00 500 500 79 2015 ESTIMATED BUDGET WITH HISTORY ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET ADMIN/GEN EXPENSE 62-0920-9201 SALARIES/ADMINS $110,250.00 $ 134,104.12 $ 131,557.62 $ 141,000.00 62-0920-9205 TEMPORARY STAFFING $2,079.00 $ - $ 2,000.00 $ 2,000.00 62-0920-9211 OFFICE SUPPLIES/EXP $28,263.00 $ 18,893.59 $ 33,200.00 $ 35,000.00 62-0920-9212 LT/WATER CONSUMP OFFICE $4,114.00 $ 5,937.91 $ 5,000.00 $ 5,000.00 62-0920-9213 BANK CHARGES $965.00 $ 851.65 $ 1,000.00 $ 1,000.00 62-0920-9222 LEGAL FEES $3,525.00 $ 3,825.52 $ 5,500.00 $ 5,500.00 62-0920-9231 AUDIT $2,763.00 $ 2,762.60 $ 3,600.00 $ 3,600.00 62-0920-9241 INSURANCE $18,343.00 $ 22,527.57 I$ 35,000.00 $ 44,216.40 62-0920-9251 WATER UTIL CONT $0.00 $ - 62-0920-9260 UTILITY SHARE DEF COMP $9,650.00 $ 9,373.27 !$ 12,000.00 $ 12,000.00 62-0920-9261 UTIL SH INSURANCE $101,823.00 $ 96,613.24 1$ 115,000.00 $ 120,234.04 62-0920-9262 UTIL SH PERA $17,193.00 $ 19,927.25 ,$ 22,000.00 $ 23,000.00 62-0920-9263 UTIL SH FICA $18,055.00 $ 21,051.63 $ 24,000.00 $ 23,000.00 62-0920-9264 SICK PAY $17,982.00 $ 21,040.38 $ 15,000.00 $ 23,040.00 62-0920-9267 VAC/HOLIDAY PAY $52,732.00 $ 57,110.02 $ 50,000.00 $ 50,000.00 62-0920-9268 WELLHEAD PROTECTION PROGRAM $10,245.00 $ 1,055.26 $ 5,000.00 $ 5,000.00 62-0920-9269 CONSERVATION IMP PROGRAM $4,645.00 $ 7,738.54 $ 10,000.00 $ 10,000.00 62-0920-9281 ENVIRONMENTAL COMPLIANCE $211.00 $ 603.35 $ 750.00 $ 750.00 62-0920-9293 CONSULTING $3,442.00 $ 6,760.00 $ 10,000.00 $ 10,000.00 62-0920-9301 TELEPHONE $4,703.00 $ 5,163.77 $ 5,100.00 $ 5,100.00 62-0920-9302 ADVERTISING $3,230.00 $ 194.40 $ 3,000.00 $ 5,000.00 62-0920-9303 DUES/SUBSCRIPTIONS $29,093.00 $ 30,788.53 $ 37,000.00 $ 38,000.00 62-0920-9304 TRAVEL $391.00 $ 409.06 $ 2,500.00 $ 2,500.00 62-0920-9305 SCHOOLS/MEETINGS $16,883.00 $ 19,063.38 $ 20,000.00 $ 25,000.00 62-0920-9307 MISC GENERAL -$550.00 $ (970.70) $ 500.00 $ 500.00 62-0920-9321 MTCE GEN PLANT/OFF HTG $1,013.00 $ 1,150.67 $ 2,000.00 $ 2,000.00 TOTAL 461,043 485,975 550,708 592,440 TOTAL EXPENSE 2,306,642 2,358,433 2,487,805 2,541,030 ACCOUNT# DESCRIPTION 2012 2013 2014 2015 ACTUAL ACTUAL BUDGET BUDGET WATER TOTAL REVENUES 2,769,575 2,861,496 2,375,434 2,503,956 TOTAL EXPENSES 2,306,642 2,358,433 2,489,819 2,541,030 PROFIT(LOSS) 462,933 503,063 (114,385) (37,075) 1 17.58%1 -4.82% -1.48% 80 Elk River Municipal Utilities 2015 Electric Department Capital Budget Capital Construction Projects-Non-Recurring Normal Distribution,Feeders,and Substations Priority Cost Description 1 $ 150,000 Rebuild River Ranch 7 $ 100,000 Rebuild Sandpiper Estates 3 $ 300,000 Feeder 42 OH to URD 2 $ 700,000 New Feeder to Court House 6 $ 50,000 Country Crossing Ill 4 $ 100,000 Dayton Rebuild 2400 OH to 7200 URD 7 $ 100,000 OH to URD Ulysses 208th,Wilson,207th,single phase on Brook Rd 5 $ 150,000 Rebuild Feeder 42 OH South of 33 to County garage $ 200,000 Garage addition Subtotal $ 1,850,000 Capital Construction Projects-Recurring Cost Description $ 100,000 Transformers and Meters $ 200,000 New Development Distribution Installation $ 50,000 Ongoing OH Equip Replacement(Poles,Switches,Cut-Outs) $ 200,000 Ongoing URD Equip Replacement(Switches,J-Boxes,Fuse Pads) $ 12,000 Street Lighting Replacement $ 8,000 Territory Acquisition-compensation on future customers 10 yrs pmt Future Territory Acquisition $ 12,000 Painting poles to extend life $ - Additional Feeders Subtotal $ 582,000 Administration Noteworthy Non-Recurring Expenses Cost Description $ 20,000 Mapping Consultant Subtotal $ 20,000 Capital Equipment Needs Cost Description $ 8,950 Laptop Computers,Software,Accessories $ 2,000 SCADA equipment Replace Digger Truck#10 with new 2017 $ 250,000 Replace Bucket Truck#21 with new 2016 $ 250,000 $ 149,000 Upgrade Bore Rig $ 7,000 Sweeper for shop $ 201,934 80%share of Admin and Tech budgets (Excluding Landfill Expansion Project) $ 240,000 Landfill Expansion Project Subtotal $ 608,884 Total $ 3,060,884 81 Elk River Municipal Utilities 2015 Administration and Technical Services Departments Capital Budgets Administration Capital Equipment Needs Cost Description $ 4,500 Computer, Software,Accessories- Upgrades $ 76,717 New company-wide software CC&B February 2015 35,000 New Explorer to CIP, Compass to office replacing van $ 45,000 New phone system Subtotal $ 161,217 Administration Noteworthy Non-Recurring Expenses Cost Description $ 6,000 Office Furniture $ 3,000 printers/scanners with NISC conversion $ 7,500 Front Counter remodel Subtotal $ 16,500 Total $ 177,717 Technical Services Capital Equipment Needs Cost Description $ 5,000 Computers, Software,Accessories- Upgrades $ 6,000 FC300 purchase as FC200 being discontinued $ - Diesel Engines Emission Retrofit Currently designated as emergency standby. $ 28,000 Diesel Engine Modification $ - Replace Pickup Truck#23 with new F250-delayed 2015 $ - Replace Pickup Truck#24 with new F250-delayed 2015 $ 35,000 Vehicle for Engineer? $ 240,000 Landfill expansion project Subtotal $ 314,000 Technical Services Noteworthy Non-Recurring Expenses Cost Description $ 700 tools, etc for new position Subtotal $ 700 82 Elk River Municipal Utilities 2015 Water Department Capital Budget Water Capital Construction Needs Cost Description $ 25,000 Water Main Construction $ 50,000 Re-casing of Well#2 $ 60,000 Construction of Filter Plant 9 $ 60,000 Chemical Dosing Upgrades $ 10,000 Meters/ERTs $ 150,000 Gary Street Water Tower $ 6,000 Gary Street Tower Float Down $ 100,000 Facility Improvements $ 5,000 Auburn Tower Float Down Subtotal $ 466,000 Water Noteworthy Non-Recurring Expenses Cost Description $ 6,000 Repairs&Maintenance $ 25,000 Water Main Repair $ 25,000 Computers/GIS/SCADA $ 40,000 Well#8 Rehabilitation $ 3,000 Well Dehumidifiers $ 60,000 Jackson Water Tower $ 10,000 Mapping Consultant $ 1,000 Locator Subtotal $ 170,000 Capital Equipment Needs Cost Description $ 35,000 Replace Pickup Truck#23 with new F250 $ 50,483 20%share of Admin&Tech budgets Subtotal $ 85,483 Total $ 721,483 83 ELK RIVER MUNCIPAL UTILITIES TRAINING AND TRAVEL BUDGET FOR 2014 Budget Budget Budget ELECTRIC 2013 2014 2015 MMUA Overhead Hot Line School 3 people 3,075.00 3,075.00 3,111.00 MMUA Underground School 3 people 3,075.00 3,075.00 3,111.00 MMUA Transformer School 3 people 3,075.00 3,075.00 3,111.00 MMUA Substation Workshop 2 people 2,050.00 2,050.00 2,074.00 1st Line Supervision 1 person 850.00 250.00 300.00 Apprenticeship 5 people 3,240.00 3,750.00 3,750.00 MMUA Meter School 2 people 970.00 970.00 1,940.00 MMUA Locator Workshop 2 people 650.00 650.00 650.00 Regional Workshop 3 people 450.00 450.00 450.00 Infrared Camera training 1 person 525.00 525.00 529.00 GPS 1 person 1,500.00 Additional Training 1,000.00 1,000.00 1,000.00 18,960.00 18,870.00 21,526.00 WATER Water Certification Continuing Educ,4 people 2,700.00 2,700.00 4,000.00 Wastewater Certification Continuing 2 people 2,270.00 2,270.00 1,000.00 1st Line Supervision 1 person 850.00 250.00 1,200.00 Meter School/Training 1 person 970.00 970.00 - MV-RS Meter/Software training 2 people 1,300.00 Apprenticeship 1 person Chamber Leadership Program 1 person Additional Training 500.00 500.00 500.00 8,590.00 6,690.00 6,700.00 TECHNICAL SERVICES MMUA Locator Workshop 2 people - 1,366.00 MMUA Staking Workshop - - MMUA Diesel Workshop 1 person 670.00 670.00 750.00 UMMA Meter Workshop 2 people 1,660.00 1,660.00 CAD Workshops/GPS 1 person 2,000.00 - - Substation School 780.00 Power Limited classes 3 people 990.00 990.00 990.00 Power Quality training 1 person 400.00 400.00 400.00 Infrared Camera training 1 person 465.00 - - Security classes 1 person 400.00 400.00 400.00 UMMA winter and summer mtg 2 people 550.00 550.00 MV-RS Meter/Software training 650.00 - - 1st Line Supervision 1 person 850.00 250.00 250.00 Electrical Licensing 1 person 345.00 345.00 Apprentice Meter Program(2) 2 people 1,200.00 2,400.00 Additional Training 1,000.00 1,000.00 1,000.00 8,320.00 8245.00 9216.00 ADMINISTRATION Financial 1,200.00 Engineering 2,500.00 MMUA Annual Summer Meeting 3 staff/1 comm 2,775.00 3,650.00 3,750.00 MMUA Legislative Round-up 4 staff/1 comm 1,280.00 1,630.00 3,200.00 APPA Legislative Round-up 1 staff/1 comm 5,425.00 5,425.00 5,587.75 APPA Annual Meeting 1 staff/1 comm 8,000.00 8,033.33 5,900.00 MMUA T&O Conference 3 staff 1,200.00 1,800.00 1,800.00 MMUA Legal Seminar 1 staff 250.00 250.00 Software Users Group 2-4 staff 2,700.00 2,700.00 6,200.00 Hearing Test 485.00 485.00 500.00 GoalsNisioning/Strategic Planning 3,000.00 Customer Service 3,500.00 3,500.00 Clerk's Conference 519.00 519.00 APPA Management APPA Training(Annual,Mgmt,CS,Fin,Eng,CIP,etc) 3,950.00 7,900.00 7,900.00 Chamber Leadership Program 1 person 350.00 350.00 350.00 Management Training 3,000.00 2250.00 Additional Training 1,000.00 1,000.00 1,000.00 37,365.00 40,242.33 39,206.75 SAFETY TRAINING Safe Driver Training 2,100.00 2,100.00 2,100.00 MMUA Monthly Safety Meetings 24,950.00 24,950.00 25,250.00 27,050.00 27,050.00 27,350.00 EDUCATION 3,000.00 3,000.00 3,000.00 103,285.00 104,097.33 106,998.75 *Apprenticeship has 5 individuals for 2015;1 new lineworker,2 current lineworkers completing the third year, and 2 current lineworkers completing the fourth year of a four year program. 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