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4.4. SR 11-08-1999 rei ----\) ( ); ~lil Item #4.4. River MEMORANDUM TO: Mayor & City Council FROM: Pat Klaers, City Administrator DATE: November 8, 1999 SUBJECT: Enterprise Funds . The City Council has three enterprise funds under its management. These enterprise funds are the garbage collection program, the municipal liquor store, and the wastewater treatment system (WWTS). Attached for your review and consideration are the details for these three budgets. Also attached for your consideration is a memo from Debbie Long regarding proposed new refuse prices and services for our residential customers and a proposed resolution that will increase the WWTS user fees by 1.5 percent in each of the next two years. The Garbage Collection Program began in November 1990. In 1993 the billing and collection responsibilities for this program shifted to the Elk River Municipal Utilities. Approximately 96 percent of this entire budget goes for fees that are paid to the three garbage collection firms that are under contract with the city to provide services and for expenses associated with the disposal of waste at the Refuse Derived Fuel (RDF) Plant. Disposal of the collected solid waste at the RDF plant is required in the city contracts with the haulers. In 2000, the city will offer four different garbage collection options to the residents and will also offer recycling on a weekly basis. In October 1999, the city and the garbage haulers negotiated a five-year contract. This contract keeps the city fees paid to the haulers steady and also adds a new container option and weekly (rather than bi-weekly) recycling for the customers. The contract does allow for a review of the hauler fees should the CPI exceed 3 percent in any given year. . New in the 2000 garbage collection budget, is a county payment to the city of $20 per household. The City of Elk River is receiving this payment because it has an organized garbage and recycling collection program. The county is encouraging all cities to institute an organized collection and recycling 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425 . . . program in order to encourage recycling and reduce the waste stream. Additionally, if cities do have organized collection systems, the county desires to have the waste disposed of at the RDF Plant. This new revenue is incorporated into the 2000 budget and this paYment by the county combined with the new contracts will allow the city to slightly reduce its customer rates for 2000. Please see the attached memo from Debbie Long for the details on the proposed new rates. The new Municipal Liquor Store at the corner of Highway 169 and 193rd Avenue opened in October 1997. It is difficult to call 1998 a true reflection of operating expenses and revenues at Northbound as there were still unusual expenses in 1998 associated with the new store and customers were still finding us at our new location. Accordingly, it is expected that year-end 1999 figures will offer a truer reflection of annual operating revenues and expenditures than what we saw in 1998. The attached 2000 budget is based on a combination of 1999 year end projections and 1998 actual figures. Initially the customer count at the new liquor store was down about 1 percent and operating expenses, especially personal services, were up from what was experienced at the old facility. Lately, the customer count has been slightly increasing and the operating expenses have been held steady. Neither of these statistics comes as a surprise and over time it is expected that the net profit will increase. The gross profit has steadily increased over the last few years, while the net profit has fluctuated, but is now beginning to slowly Increase. Northbound still has over 50 percent of its revenues generated from selling beer, and beer has the lowest profit margin of all the products sold at the liquor store. Wine has the highest margin of profit and is steadily becoming a bigger seller at the new store. The wine market is increasing and this is expected to help boost profits in the future. It should be noted that the transfers out have increased by $10,000 for 2000. The total transfers out is projected in the amount of$151,550, of which $110,000 goes directly into the general fund and the balance, $41,250 goes for the city hall debt service. Whether or not the WWTS budget needs to use reserves to balance the budget depends entirely on the amount of sewer connection charges that are received. The city has experienced a few good years in the recent past with the collection of SAC fees, and these high revenue years are needed to offset . any slowdown in the building industry and, consequently, the collection of connection fees. Some of the connection revenues were built into the debt retirement plan for the treatment plant expansion that was completed in 1998. Additionally, the city recently undertook another $200,000 in debt associated with the east Elk River project. Accordingly, having projected revenues exceed proposed expenditures in the 2000 budget is good news to help cover us in case of a few "bad years" in the future and to pay for the east Elk River debt. The WWTS budget is very straightforward with no surprises for 2000. Please see the attached budget pages for details. Attached for your consideration is a resolution that increases sewer rates by 1.5 percent in 2000 and 1.5 percent in 2001. These modest increases are requested in order for the revenues to keep pace with inflationary expenses associated with WWTS supplies and services and cost of living increases for employees. The most recent council resolution that approved a rate increase was for a 2 percent per year increase in both 1998 and 1999. No rate increase took place in 1997. Recommendation . It is recommended that the City Council adopt a motion approving the three attached enterprise fund budgets. It is recommended that the City Council adopt the new refuse prices as outlined in the memo from Debbie Long. It is recommended that the City Council adopt Resolution 99-_ Setting the Sanitary Sewer User Fees for 2000 and 2001. . s:fmance/budget/entfunds rCI ---'\) ( ); till MEMORANDUM TO: Mayor and City Council FROM: Debbie Long DATE: November 8, 1999 SUBJECT: New Refuse Prices and Services The option of a 60 gallon refuse container will be offered beginning January 1, 2000. With this service option, we can eliminate the problem of customers abusing the system by overstuffing their 32-gallon container. This option will also offer the 90-gallon container customers a chance to change to a smaller container if they are good at recycling and don't need such a large container. . Additionally, effective January 1, 2000, recycling pick-up will change from a biweekly to a weekly service. With the weekly service, customers will no longer have to try to remember which week they should set their recycling bin out and their recyclables will not pile up. This convenience should encourage more people to recycle. Staff recommends reduced customer charges for refuse collection effective January 1, 2000. Due to an existing fund surplus, the new county payment of $20.00 per household to the city (for providing an organized refuse and recycling program and for requiring waste disposal at the RDF plant), and the new wages in the hauler contracts, we are able to lower the prices. After surveying surrounding communities, we found that adding a 60 gallon container option, weekly recycling, and the new lower customer prices for garbage service will make our services and pricing equivalent to households throughout the school district and county. . 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425 . New Refuse Collection Prices and Services Current Biweekly Recycling Effective January 1. 2000 Weekly Recycling 60-Gallon Container Option 32-Gallon Biweekly - $9.60 32 Gallon Biweekly - $9.60 32 Gallon Weekly - $12.75 32 Gallon Weekly - $11.25 60 Gallon Weekly - $12.75 90 Gallon Weekly - $16.50 90 Gallon Weekly - $14.25 2 -90 Gallon Weekly - $27.98 2 - 90 Gallon Weekly - $24.25 . Recommendation Staff recommends approval of the reduced refuse service prices. . . . . RESOLUTION 99 - A RESOLUTION FOR THE CITY OF ELK RIVER SETTING THE SANITARY SEWER USER FEES FOR 2000 AND 2001 WHEREAS, the costs for providing sanitary sewer services are to be funded through a user charge; and, WHEREAS, the user charge is to cover ongoing operating expenses and replacement and expansion expenses; and, WHEREAS, sewer rates need to be adjusted to cover increases in operating expenses due to inflation that is expected in 2000 and 2001. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that sanitary sewer user fees be set as follows: 4/1/00 4/1/01 Charge per 1,000 gallons Minimum Charge Apartment Unit Charge House Unit Flat Charge $ 2.98 6.91 11.89 15.84 $ 3.02 7.01 12.07 16.08 Passed and adopted by the City Council of the City of Elk River this _ day of November, 1999. Stephanie Klinzing, Mayor ATTEST: Sandra A. Peine, City Clerk \ \ elkriver\ sys \ shrdoc \ document \resoluti \sewOOO1.doc . GARBAGE COLLECTION PROGRAM This budget includes expenditures for service contracts with haulers for the collection of the city garbage and recycling material, payments for disposal of waste at the Refuse Derived Fuel (RDF) plant, and for the overall administration of the program, including coordination with the Elk River Municipal Utilities for customer billing. 2000 BUDGET COMPARED WITH 1999 BUDGET . The 2000 garbage collection program budget is proposed in the amount of $777,600. This is a $28,850 or approximately 3.9 percent increase over the adopted 1999 budget. This increase is due to more customers receiving garbage and recycling services as the number of single family homes in the city increase. Over the past few years the city has added approximately 150 single-family homes each year and this results in higher hauler contract fees and solid waste disposal expenses. The expenditures for the garbage collection program are shown on the adjacent page. It should be noted that these two line items, the garbage hauler payments and the waste disposal fees, amount to approximately 96 percent of the total budget. This figure is consistent with previous years. The city and garbage hauler contract expires in October 2004. All revenues for the garbage collection program are also shown on the adjacent page. In previous years all revenues, on one form or another, came from customer charges. In 2000, a county payment to the city is scheduled as an incentive for the city to continue its organized garbage collection and recycling programs. By the city having an organized system, it allows for more and more convenient recycling to take place and ensures that the city disposes of all of it residential waste at the RDF Plant. Another revenue source being used in 2000 is reserves. The reserves are mainly customer charges from previous years that are above what is needed to fund the program. The 2000 budget plans to use $31,300 in reserves. . The city started its organized residential garbage collection and recycling program in November 1990. The Elk River Municipal Utilities collects the garbage fees and remits the money to the city on a monthly basis. The city then makes payments to the garbage collection firms and the RDF plant. The garbage collection program deals only with residential properties of four units or less. Currently the city has approximately 4,400 customers. The breakdown of the program shows the collection of approximately 3,310 ninety-gallon containers, 880 thirty-two gallon containers, both of which are picked up weekly, and 310 thirty-two gallon containers that are picked up bi- weekly. In 2000 the city will add a new option of a 60-gallon container that will be picked up weekly and recycling material will be picked up weekly rather than bi-weekly. GARBAGE COLLECTION . INTER GOVERNMENT AL CHARGES FOR SERVICES OTHER REVENUE TOTAL REVENUES USE OF RESERVES TOTAL SOURCES OF FUNDS REVENUE ANALYSIS 1997 ACTUAL $ 11,262 672,523 14,484 $ 698,269 o $ 698,269 1998 ACTUAL $ 9,851 708,509 15,948 $ 734,308 o $ 734,308 1999 ADOPTED $ 9,000 696,000 11,000 $ 716,000 32,750 $ 748,750 2000 PROPOSED $ 94,000 646,000 11,000 $ 751,000 26,600 $ 777,600 INTERGOVERNMENTAL County Grant Special Assessments CHARGES FOR SERVICES Garbage Customer Charges OTHER REVENUE Customer Penalties TOTAL REVENUES . Use of Reserves TOTAL$OURCEOFFUNDS $ 88,000 6,000 $ 94,000 646,000 11,000 646,000 11,000 EXPENDITURE ANALYSIS PERSONAL SERVICES OTHER SERVICES AND CHARGES TOTAL 751,000 26,600 $ 777,600 1997 1998 1999 2000 ACTUAL ACTUAL ADOPTED PROPOSED $ 1,600 $ 1,768 $ 2,050 $ 3,700 677,139 699,981 746,700 773,900 $ 678,739 $701,749 $ 748,750 $ 777,600 PERSONAL SERVICES Regular Salaries Employee Pensions Employee Insurance OTHER SERVICES & CHARGES Billing Services Legal Services Other Professional Services Postage Hauler Contracts Solid Waste . ...... ..... ..... ................... $ 2,850 350 500 $ 24,850 2,000 750 100 507,600 238,600 3,700 773,900 $ 777,600 LIQUOR STORE FUND . Provides for the total operation of the Elk River Municipal Liquor store as authorized by Minnesota State Law and the Elk River City Council. 2000 BUDGET COMPARED WITH 1999 BUDGET The 2000 municipal liquor store operating budget is planned in the amount of $782,800. This is a $63,500 or 8.8 percent increase from the adopted 1999 budget. The biggest change in this 2000 budget is an increase of $32,000 in the depreciation line item. This line item went from $52,000 in both the 1998 and 1999 budgets to a more realistic amount of $84,000 in the 2000 budget. The new liquor store was completed in late 1997, and this depreciation figure has been low the first two years. Removing this increase from the budget equation, the 2000 liquor store budget goes up only $31,500 or 4.4 percent. This $31,500 increase can be seen mainly in the $6,000 increase in the capital outlay category, the $10,300 increase in the transfers out category, and the $11,000 increase in the personal services category. The 2000 capital outlay request of $12,000 is for new signage. . The 2000 estimated income statement for the liquor store is shown below. Gross profits are projected to increase due mainly to inflation of prices and also due to a low estimate being used in 1999. If the customer count at the store increases, the 2000 estimate may also be low. Regarding the debt service expense, the city started making payments on the new liquor store in 1998. The final payment is scheduled for February 2007. It should be noted that in 1999 the city hired Dave Potvin as its new liquor store manager. The previous manager, Fritz Dolejs, retired after 15 years of service to Elk River. In addition to the manager, the municipal liquor store staff includes 4 full time and 4-7 part time employees. 1997 1998 1999 2000 ACTUAL ACTUAL ESTIMATED ESTIMATED SALES $2,887,798 $3,074,852 $3,000,000 $3,293,000 COST OF SALES 2,212,344 2,383,340 2,308,600 2,537,600 GROSS PROFIT 675,454 691,512 691,400 755,400 OPERATING EXPENSES 352,551 455,045 426,050 473,200 OPERATING INCOME 322,903 236,467 265,350 282,200 OTHER INCOME: INTEREST INCOME 28,692 24,751 12,000 12,000 MISCELLANEOUS 38,653 94,824 0 19,700 INCOME BEFORE TRANSFERS 390,248 356,042 277,350 313,900 TRANSFERS OUT 153,450 131,651 141,250 151,550 INCOME AFTER TRANSFERS 236,798 224,391 136,100 162,350 CAPITAL OUTLAY 6,000 12,000 DEBT SERVICE 0 170,863 146,000 146,050 BALANCE 236,798 53,528 (15,900) 4,300 . LIQUOR STORE . 1997 1998 1999 2000 ACTUAL ACTUAL ADOPTED PROPOSED PERSONAL SERVICES $241,102 $272,883 $284,800 $295,800 SUPPLIES 9,312 17,348 11,500 12,000 OTHER SERVICES AND CHARGES 102,136 168,513 129,750 165,400 CAPIT AL OUTLAY 6,000 12,000 DEBT SERVICE 170,863 146,000 146,050 TRANSFERS OUT 153,450 131,651 141,250 151,550 TOTAL $506,000 $761,258 $719,300 $782,800 EXPENDITURE ANALYSIS PERSONAL SERVICES Regular Salaries .......................................... $182,000 Overtime Salaries .......................................... 7,000 Part Time Salaries .......................................... 58,000 Employee Pensions .......................................... 27,200 Employee Insurance .......................................... 21,600 $295,800 SUPPLIES Operating Supplies .......................................... 11,000 Uniforms .......................................... 1,000 12,000 . OTHER SERVICES & CHARGES Audit .......................................... 2,100 Other Professional Services .......................................... 1,000 Telephone .......................................... 4,000 Postage .......................................... 100 Advertising .......................................... 13,000 Repair & Maintenance .......................................... 7,000 Rug & Laundry Services .......................................... 3,000 Utilities .......................................... 24,000 Insurance .......................................... 7,500 Conferences & Schools .......................................... 4,800 Dues & Subscriptions .......................................... 1,200 Depreciation .......................................... 84,000 Licenses & Taxes .......................................... 1,700 Bank Charges .......................................... 12,000 165,400 CAPIT AL OUTLAY Furniture & Equipment .......................................... 12,000 12,000 DEBT SERVICE Principal .......................................... 80,000 Interest .....................,.................... 66,050 146,050 . TRANSFERS OUT General Fund ........................................... 110,000 City Hall Debt Service .......................................... 41,550 151,550 $782,800 . . . WASTE WATER TREATMENT SYSTEM Provides for the administration, operation and maintenance of the sanitary sewer system, laboratory and lift stations for the sanitary treatment of household, commercial and industrial waste deposited into the sanitary sewer system. 2000 BUDGET COMPARED WITH 1999 BUDGET The 2000 wastewater treatment system (WWTS) budget calls for expenditures in the amount of $1,086,850. This represents a $22,950 or 2.2% increase from the adopted 1999 budget. The main reason for this budget increase is the additional $26,000 in debt payment for the 1998 treatment plant expansion project. The other budget increase of note is in the capital outlay category, which calls for the purchase of a lift station alarm system and for a new roof for the digester and pretreatment buildings. This $23,000 increase in the capital outlay category is offset by a decrease in the personal services and supplies categories. Supplies are down approximately $14,000 because of the every other year cycle for the purchase of ultraviolet bulbs that are part of the treatment system at the plant. The personal services are down due to changes made following the retirement ofWWTS Superintendent Darrell Mack. It appears that the WWTS revenues will slightly exceed expenditures in 2000. The main question with projecting revenues is the amount of SAC charges that will be received, and this is based on new buildings being constructed in the urban district. If revenues do exceed expenditures in 2000, these monies will be used for part of the $200,000 commitment the WWTS fund made towards the east Elk River public improvement project. CHARGES FOR SERVICES OTHER REVENUE TOTAL REVENUES USE OF RESERVES TOTAL SOURCE OF FUNDS 1997 ACTUAL $677,804 490,793 $1,168,597 o $1,168,597 1998 ACTUAL $730,294 521,586 $1,251,880 o $1,251,880 1999 ADOPTED $720,000 330,000 $1,050,000 13,900 $1,063.900 2000 PROPOSED $790,000 330,000 $1,120,000 o $1,120,000 REVENUE ANALYSIS CHARGES FOR SERVICES Customer Charges $790,000 $790,000 OTHER REVENUE Sewer Connection Charges Interest Income 260,000 70,000 330,000 TOTAL REVENUES $1,120,000 WASTE WA TER TREA TMENT SYSTEM . PERSONAL SERVICES SUPPLIES OTHER SERVICES AND CHARGES CAPITAL OUTLAY DEBT SERVICE TRANSFERS OUT TOTAL PERSONAL SERVICES Regular Salaries Overtime Salaries Part Time Salaries Employee Pensions Employee Insurance SUPPLIES Office Supplies Operating Supplies Motor Fuels & Lubricants Equipment Parts . OTHER SERVICES & CHARGES Engineering Services Audit Other Professional Services Telephone Postage Printing & Publishing Other Repair & Maintenance Insurance Solid Waste Utilities Cleaning Services Uniform Rental Depreciation Conferences & Schools Dues & Subscriptions Licenses & Taxes CAPITAL OUTLAY Buildings Equipment DEBT SERVICE Principal Interest . TRANSFERS OUT General Fund 1997 ACTUAL $187,435 32,118 353,978 217,318 6,000 $796,849 1998 ACTUAL $210,553 37,033 455,188 41,875 346,956 8,000 $1,099,605 EXPENDITURE ANALYSIS 1999 ADOPTED $229,050 53,300 428,400 7,000 338,150 8,000 $1,099,650 $ 1 51 , 1 00 13,150 10,200 18,250 24,600 800 21,500 4,000 12,700 6,000 2,000 3,600 1,800 100 400 9,500 12,500 3,300 63,000 2,800 2,700 310,000 3,500 200 5,000 8,000 22,000 175,000 189,150 10,000 2000 PROPOSED $217,300 39,000 426,400 30,000 364,150 10,000 $1,086,850 $217,300 39,000 426,400 30,000 364,150 10,000 $1,086,850