4.8. SR 11-18-2002MEMORANDUM
TO:
FROM:
DATE:
Mayor and Council
Pat Klaers, City Adminis~/~/~
November 18, 2002
SUBJECT: Enterprise Fund Budgets
Item # 4,~
The city has three enterprise funds under its management. These funds are the garbage
collection/recycling program, the municipal liquor store, and the wastewater treatment
system (WWTS). Attached for your review and consideration are the details for these three
budgets.
Garbage Collection/Recycling Program
This program began in November 1990 for all residential properties of four units or less.
The billing and collection for this program is done by the Elk River Municipal Utilities.
In 1999, the City Council approved a rate reduction for our residential customers. This rate
reduction was based on the newly negotiated contract with the haulers. This five-year hauler
contract expires in October 2004.
In late 2000 the city entered into a long-term contract with the county for disposal of
garbage ro the Refuse-Derived Fuel (RDF) plant. This contract established disposal fees at
$45 per ton through April 2008.
Throughout the 1990's the city accumulated a larger than needed fund balance in the garbage
enterprise fund. For the past few years monies have been taken out of this reserve fund to
balance the operating budget. The plan was to keep the collection rates low to the
homeowners and to use the reserves until it reached about $70,000 and then adjust rates in
order to have the program operate on a breakeven basis. The 2003 budget calls for $35,800
of reserve funds to be used and then to adjust the collection fees effective for July. By using
the reserves until July the fund will get reduced about $70,000, which is sufficient monies for
one month cash flow activities. The recommended rate increase of one dollar per month per
household increase is "across the board" for all container sizes and service options. The
monthly fees since January 2000 are as follows:
S / tffnance / Bu4get / Entjknds
Container Size Cost
32-gallon biweekly
32- gallon weekly
60- gallon ~veekly
90- gallon weekly
Two 90- gallon weekly
$9.60
$11.25
$12.75
$14.25
$24.25
Outside of this enterprise fund budget there are two recycling programs that staff would like
the City Council to consider. The first program is a recycling rebate program. The second
program is a compost container give-away program. The intent of both of these programs is
to reduce the amount of garbage going into the waste stream. This will keep the total city
garbage bill down, as the total tonnage disposed of at the RDF Plant will hopefully be lower.
Reducing the garbage in the waste stream and keeping the city fee down at the RDF Plant
will in turn keep the residential garbage rates low. Environmental Technician Rebecca Haug
will be in attendance to present information on these two programs.
Wastewater Treatment System (WWTS)
For the f~rst time on a number of years, the WWTS budget shows expenditures exceeding
revenues. Hopefully the revenue projections are consercative but at this time the draft
budget shows a small deficit and the need to use reserves to balance the budget. The main
reason for this budget condition is the large amount of capital ouday that is being proposed.
The biggest capital outlay item is the jet/vacuum truck. Please see the attached memo from
Gary Leirmoe regarding this $250,000 purchase. If included in the approved budget, Gary
will be back to the City Council in January with a recommendation on which truck to
purchase.
There are no major changes proposed or planned with the operation of the WWTS. Over
the few years we are seeing the department spend a little more than usual on equipment
items and this is due to the age of our existing equipment and more demand for dependable
services. Additionally, at some time in the near future we will see the need to add another
employee to the department but this may be a year or more a~vay.
As noted last year the sewer availability charge (SAC) has not increase since 1987 and this fee
is still at the $1,300 per unit amount. In the late 1980's the city had the highest SAC rate in
the area but at this time we are substantially below our neighboring communities that have
freestanding wastewater treatment facilities. An increase in the SAC rates is appropriate but
there is nothing too scientific about establishing the proposed new rate. It is suggested that
the city increase its SAC fee to $1,500 per unit. The purpose of this SAC fee is to fund the
wastewater treatment plant infrastructure. The city recently has undergone a plant upgrade
and still has about a $3 mill/on debt to pay off. Additionally, within a fe~v years another
$600,000 or so will be needed for equipment to expand the plant capacity from 1.6 million
gallons per day (MGD) to 2 mgd. Finally, it is conceivable that the plant could expand to 3
million mgd at some time in the future depending on growth demands and the desire of the
City Council.
Please see the attached telephone survey, which the finance department conducted of SAC
and WAC fees in our neighboring communities. An increase in the SAC fee should not limit
development activities.
Aaunicipal Liquor Store
Not too much is changing in the municipal liquor store budget for 2003. The end of year
balance is being projected at $149,650 and this is very consistent with the projection last
year. One increase to note in the expenditure column is the transfer out to the city general
fund. This amount increased from $110,000 in 2001 to $120,000 in 2002 to $145,000 in
2003. This general fund transfer out amount is in addition to the transfer out for part of the
City Hall debt service.
The most significant activities associated with the liquor store in 2002 were the wine in
grocery store legislative proposal and the Westbound feasibility study. The wine in the
grocery store legislation did not get approved and after evaluation of the feasibility study
results, the City Council decided to not pursue a Westbound liquor store.
Legislation in 2003 for wine in the grocery stores is uncertain at this time but it would
surprise no one if another push for this proposal was made. The 2003 budget includes
funding for an educational program on this proposal - subject to City Council approval at a
later date.
Recommendation
It is recommended that the City Council approve the following:
· The two recycling programs
· Garbage rate increase effective july 1, 2003
· SAC increase effective January 1, 2003
· Approve the garbage/recycling, WWTS, and liquor store enterprise fund budgets
3'/ Finance/ Budget/ En~unds
River
TO:
FROM:
DATE:
SUBJECT:
MEMORANDUM
Mayor and City Council
Rebecca Haug, Environmental Technician
November 12, 2002
Recycling Rebate
Item # 4.8A~
PROPOSAL - Due to the low recycling numbers in the City of' Elk River, staff is
reco~Tnnending the City Council offer residents a recycling rebate to encourage recycling.
The money for the rebate would come from the City's landfill abatement fund. This is an
allowable use of funding according to MN Statute 115A.921 (see attached). Staff is
proposing to set the rebate amount at $15.00.
The resident would be required to fill out an application and send it into the City. The
applications would be available at City Hall, the Elk River Public Library, and through
their utility bill. The application would require the applicant to fill out their name,
address and phone number, at least four materials they would recycle and who their
hauler is. The applicant would also be required to sign the form verifying the information
they provided on the application is true and accurate. A copy of the application has been
attached.
The rebate checks would be dispersed by the Finance Department. This may require
overtime for the Department. Any overtime would be billed back to the landfill
abatement fund.
RECOMMENDATION
Staff recommends the following:
1. Make the recycling rebate application available to all residents in January
2003
2. Set the rebate amount at $15.00, money to be paid out using landfill
abatement funds
3. Make checks available in January 2004
Minnesota Statutes 2002, 115A.921
Page I of 2
Mirmesota Statutes 2002, Table of Chapters
.T.gb!e..._o.f_.c_2ut.ents
1!5A.921 City or town fee authority.
Subdivision 1. Hixed municipal solid waste. A city
or town may impose a fee, not to exceed S1 per cubic yard of
waste, or its equivalent, on operators of facilities for the
disposal of mixed municipal solid waste located within the city
or town. The revenue from the fees must be credited to the city
or town general fund. Revenue produced by 25 cents of the fee
must be used only for purposes of landfill abatement or for
purposes of mitigating and compensating for the local risks,
costs, and other adverse effects of facilities. Revenue
produced by the balance of the fee may be used for any general
fund purpose.
Waste residue from recycling facilities at which recyclable
materials are separated or processed for the purpose of
recycling, or from energy and resource recovery facilities at
which solid waste is processed for the purpose of extracting,
reducing, converting to energy, or otherwise separating and
preparing solid waste for reuse shall be exempt from the fee
imposed by a city or town under this section if there is at
least an 85 percent weight reduction in the solid waste
processed. Before any fee is reduced, the verification
procedures of section 473.843, subdivision 1, paragraph (c),
must be followed and submitted to the appropriate city or town,
except that for facilities operating outside of the metropolitan
area the commissioner shall prescribe procedures for verifying
the required 85 percent weight reduction.
Subd. 2. Construction debris. (a) A city or town may
impose a fee, not to exceed 50 cents per cubic yard of waste, or
its equivalent, on operators of facilities for the disposal of
construction debris located within the city or town. The
revenue from the fees must be credited to the city or town
general fund. Two-thirds of the revenue must be used only for
purposes of landfill abatement or for purposes of mitigating and
compensating for the local risks, costs, and other adverse
effects resulting from the facilities.
(b) A facility permitted for the disposal of construction
debris is exempt from 25 percent of a fee imposed under this
subdivision if the facility has implemented a recycling program
that has been approved by the county and 25 percent if the
facility contains a liner and leachate collection system
approved by the agency.
(c) Two-thirds of the revenue from fees collected under
this subdivision must offset any financial assurances required
by the city or town for a construction debris facility.
(d) The maximum revenue that may be collected under this
subdivision must be determined by multiplying the total
permitted capacity of a facility by 15 cents per cubic yard.
Once the maximum revenue has been collected for a facility, the
fees in this subdivision may no longer be imposed.
HIST: 1984 c 644 s 47; 1987 c 348 s 26; 1988 c 685 s 20; 1989
City of Elk River
Recycling Rebate Application Form
The purpose of this rebate is to reward those of you who will be recycling this year. This program is funded by a MN sales
tax on garbage collection service. The City of Elk River has a 45% recycling rate city-wide, and with your help we can
maintain, or increase this rate and minimize the City's dependency on incineration and landfills. To qualify, you must
complete the entire application and sign it.
Applicant Name
Please :print 'your street address:
t Please list your phone number
( )
1) Do you agree to recycle at least four materials every month this year?
Yes rq No [] '
2) Please circle below ( [] ) at least 4 materials you will be recycling this year.
Glass Newspaper Metal/Tin Cans Cardboard
Office paper/junk mail Aluminum/Cans Plastic other
3)
c:811ection ; ;;i
Please identify the type of service you will use to recycle.
Day Collected
Applicant's Certification
By my signature below, and as the applicant for this recycling rebate, I fully understand that bnty one application per
household is eligible. As the applicant for this recycling rebate, I fully understand I must be at least 18 years of age and I
have agreed to recycle on a regular monthly basis at the address listed above. I understand the City of Elk River will be
verifying all applications and recyclin.q activities throuqhout the city. Any false information provided in this application, can,
and may be punished as allowed by law.
Property Owner Signature
Date
Mail your appfication to: City of Elk River, Attention: Recycling Rebate Program, 13065 Orono Parkway, Elk
River, MN 55330
[3 mail in white copy and keep yellow copy for your records
If you qualify, you can expect a rebate sometime in January, no phone
calls please!
DUE B Y: May '15th
TO:
FROM:
DATE:
SUBJECT:
Item # 4.8B.
MEMORANDUM
Mayor and City Council
Rebecca Haug, Environmental Technician
November 12, 2002
Compost Bins
PROPOSAL - To deal with the amount of organic material being land filled and brought
to the Street Maintenance Department, the City of Elk River is proposing to offer its
residents compost bins. Composting is practical technique that converts waste materials
such as leaves and vegetable trimnnings into a valuable soil amendment, which helps to
improve plant production by improving the soil. The University of Minnesota Extension
Office received a SCORE grant from Sherburne County to purchase bins and give
workshops on how to properly compost. The workshops will cover the basics of
composting. Information will be presented on materials to use, structures, how to use a
compost bin, and trouble-shooting. This program will be free to the City of Elk River
residents.
The workshops will be offered in the spring of 2003.
RECOMMENDATION
Staff recommends the following:
1. Find out if the training room would be available to host a composting
workshop in the spring of 2003.
2. Advertise to the City's residents about the benefits of composting
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
Mayor and City Council
Gary Leirmoe, W.W.T.P. Chief Operator
November I I, 2002
Replacement of Jet Truck and Vacuum Trailer
The City of Elk River Wastewater Department 2003 budget contains funding ($250,000)
to replace the jet truck and vacuum trailer. The current jetting equipment is a 1961
machine, which is mounted on a 1985 truck. This jet machine has long passed
reasonable life. The department uses this equipment to clean the Sanitary Sewer
System, which has grown to approximately 56 miles in length. It is also used to clear
sanitary sewer obstructions and back-ups. The equipment is showing signs of not
being dependable and could pose a major problem, should a severe back-up occur.
The Wastewater Department also has a 1992 Vacuum Trailer, which is used to clean
sand and debris from sanitary sewer manholes. There are currently numerous
manholes that are too deep for this machine to pump. When this occurs, department
personnel have to enter the manhole to clean the debris. This is a safety concern, as the
manholes are considered to be confined spaces. The Vacuum Trailer is also at the end
of its useful life due to heavy use.
The City of Elk River Street Department can use both of these old pieces of equipment
to clean the storm sewer system on an as-needed basis. The equipment would not be
needed on an emergency basis, as with the Wastewater Department. The Street
Department could expect a longer life from these due to lighter use.
The Jet/Vacuum combination track would replace these two (2) pieces of equipment.
Currently when we clean manholes at intersections, we have three (3) large pieces of
equipment in the intersection (jetter, pick-up, vac-trailer), which poses a traffic and
safety concern. The new track would be the only equipment in the intersection. It also
will greatly reduce our confined space entry instances. The jet/vac track should have a
life of 12-15 years with proper maintenance. The Department currently spends 5 - 5 1/2
months, full-time, cleaning the collection system annually. As the system grows, this
time will only increase as will the need for updated equipment. This equipment is
available on the state contract and staff has already tested two models.
City of Elk River
SAC and WAC charges for surrounding cities as of 9130/02.
SAC WAC
Ra msey 1200 1350
Andover 1200 1350
Rogers 3000 1750
Anoka 1200 750
Big Lake 2800 1650
Blaine 1200 613
Monticello 3250 660
Otsego 2435 1429
Zimmerman 3250 3250
Albertville 4100 2000
St Micheal 3935 1980
St Francis 2800 1800
Average $2,530.83 $1,548.50
Elk River $1,300.00 $1,050.00
SAC WAC charges
City of Elk River
SAC and WAC charges for surrounding cities as of 9~30~02.
SAC WAC
Rogers 3000 1750
Big Lake 2800 1650
Monticello 3250 660
Otsego 2435 1429
Zimmerman 3250 3250
Albe~ville 4100 2000
St Micheal 3935 1980
St Francis 2800 1800
Average $3,196.25 $1,814.88
Elk River $1,300.00
$1,050.00
WASTE WATER TREATMENT SYSTEM
Provides for the admimstration, 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.
2003 BUDGET COMPARED WITH 2002 BUDGET
The 2003 wastewater treatment system (WWTS) budget calls for expenditures in the amount
of $1,468,300. This represents a $249,150 or 20% increase over the adopted 2002 budget.
The WWTS department includes four full time employees plus one summer seasonal
employee.
The majority of the budget increase is in the capital outlay category. This category increased
by $177,700. The requested items include a jet/vacuum truck ($250,000), upgrading 13 of
the city lift stations ($18,200), and for constructing a pole barn at the sledge land site
($22,000). The pole barn is needed to house sledge land spreading equipment. The plan is
for the city to get out of the wastewater sledge transportation business from the treatment
plant to the land spreading site at 165th Avenue and Jarvis Street. The reason to get out of
the sledge hauling business is due to safety concerns over the large slo~v moving vehicle that
the city uses to transport sledge. The expense to hire a f~rm to transport the sledge is
estimated at $16,100 and is a contractual services expense in the other services and charges
budget category. Overall, the other services and charges budget category is projected to
increase $57,600 or 13%. The biggest increase in this budget category is in utilities, which is
proposed to increase by $35,350, due mainly to a low estimate being used in previous
budgets.
Based on the 2003 projections, it appears that the WWTS expenditures will exceed revenues.
The biggest uncertainty in projecting revenues relates to SAC charges, which are based on
new buildings being constructed in the Urban Service District. The $250,000 SAC projection
for 2003 is lower than the projection in the 2002 budget. The 2003 SAC projection is based
on an increase in the SAC fee of $200 to a total of $1,500 per unit and building permits
being issued for approximately 167 single-family homes. If necessary WWTS reserves will be
used to balance the budget at year end 2003.
WASTE WA TER TREATMENT SYSTEM
2000 2001 2002 2003
ACTUAL ACTUAL ADOPTED PROPOSED
CHARGES FQR SERVICES
OTHER REVENUE
TOTAL REVENUES
USE OF RESERVES
TOTAL SOURCE OF FUNDS
$877,655 $962,902 $950,000 $1,075,000
821,379 551,595 360,000 330,000
$1,699,034 $1,514,¢97 $1,310,000 $1,405,000
0 0 0 0
$1,699,034 $1,514,¢97 $1,310,000 $1,405,000
CHARGES FOR SERVICES
Customer Charges
OTHER REVENUE
Sewer Connection Charges
Interest income
TOTAL REVENUES
Use of Reserves
TOTAL SOURCE OF FUNOS
REVENUE ANALYSIS
..................................... $1,075,000 $1,075,000
250,000
80,000 330,000
$1,405,000
$0
$1,405,000
WASTE WA TER TREATMENT SYSTEM
2000 2001 2002 2003
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES
SUPPLIES
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
DEBT SERVICE
TRANSFERS OUT
TOTAL
$206,941 $222,332 $241,700 $248,500
34,761 49,284 49,900 55,250
515,167 514,586 448,700 506,300
99,143 255,107 112,500 290,200
360,821 351,205 342,100 339,150
10,000 24,438 24,250 28,900
$1,226,833 $1,416,952 $1,219,150 $1,468,300
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
Repair & Maintenance
Insurance
Solid Waste
Utilities
Cleaning Services
Contractual Services
Uniform Rental
Depreciation
Conferences & Schools
Dues & Subscriptions
Licenses & Taxes
CAPITAL OUTLAY
Buildings
Improvement Project
Equipment
DEBT SERVICE
Principal
Interest
TRANSFERS OUT
General Fund
Debt Service
EXPENDITURE ANALYSIS
$176,250
15,000
6,000
22,750
28,500
65O
28,600
4,000
22,000
20,000
3,500
10,950
2,800
150
46O
25,950
10,000
2,600
99,350
500
16,300
2,200
300,000
3,000
150
8,400
22,000
18,200
250,000
190,000
149r150
10,000
18,900
$248,500
55,250
506,300
290,200
339,150
28,900
$1,468,300
GARBAGE COLLECTION PROGRAM
This budget includes expenditures for service contracts with haulers for the
collection of the city's garbage and recycling material, payment 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.
2003 BUDGET COMPARED WITH 2002 BUDGET
The city began the organized residential garbage collection and recycling program in
November 1990. The garbage collection and recycling program deals only with residential
properties of four units or less. The Elk River Municipal Utilities collects the garbage
customer fees for the city. The city makes payments to the garbage collection firms for
services and to the RDF plant for disposal. The city is in the middle of a five year contract
with Randy's Sanitation and BFI for garbage collection and recycling services. This contract
ends in October 2004. The city has entered into a long-term contract with the county for the
disposal of garbage at the RDF plant. This contract established disposal fees at $45.00 per
ton through April 2008.
Currently, the city has approximately 5,025 customers. The customer breakdown of the
program by type of container shows: 3,517 ninety-gallon containers, 452 sixty-gallon
containers, 654 thirty-two gallon containers, and 301 thirty-two gallon (picked up bi-weekly)
containers. Additionally, 100 customers have two 90-gallon containers that are picked up
weekly. Recycling material is picked up weekly except for the households that have bi-weekly
garbage service.
Over the past few years the city has used its garbage collection funds reserves to balance the
operating budget. Due to a number of unforeseen situations, such as a sales tax rebate and a
county funding program for recycling, the city garbage collection fund balance became larger
than necessary. The goal is to keep about $70,000 in reserves for cash flow purposes. This
goal will be achieved by about mid-year 2003 by using $35,800 of reserves to help balance
the 2003 operating budget. Use of the reserves has also kept the garbage collection rates low.
In order to balance the 2003 budget and have the garbage collection program operate on a
"breakeven" basis, a rate increase is being proposed effective July 1, 2003. The rate increase
being recommended is one dollar per month per service container. City Council approval is
required for the rate increase to go into effect.
The 2003 garbage collection and recycling program budget is proposed in the amount of
$839,700. This is an $18,950 or 2.3 percent increase over the adopted 2002 budget. The
garbage hauler payment and the waste disposal fees amount to 96 % of the total budget.
This percentage is consistent with previous years. Other expenditures to note include the
$25,500 payment to the Elk River Municipal Utilities for billing and collection services and
the $3,750 for city staff time that is necessary to manage this program.
GARBAGE COLLECTION
REVENUE ANALYSIS
2000 2001 2002 2003
ACTUAL ACTUAL ADOPTED PROPOSED
INTERGOVERNMENTAL
CHARGES FOR SERVICES
OTHER REVENUE
TOTAL REVENUES
USE OF RESERVES
TOTAL SOURCES OF FUNDS
6,904 $ 6,639 $ 5,000 $ 4,400
679,911 710,243 725,500 786,000
27,343 7,173 14,000 13,500
714,158 $ 724,055 $ 744,500 $ 803,900
0 0 76,250 35,800
714,158 ~724,055 $820,750 $ 839,700
INTERGOVERNMENTAL
County Grant
Special Assessments
.................................... 4,400 $ 4,400
CHARGES FOR SERVICES
Garbage Customer Charges
OTHER REVENUE
Interest Income
Customer Penalties
TOTAL REVENUES
Use of Reserves
TOTAL SOURCE OF FUNDS
786,000 786,000
.................................... 3,500
.................................... 10,000 13,500
803,900
35,800
839,700
EXPENDITURE ANALYSIS
2000 2001 2002 2003
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES
OTHER SERVICES AND CHARGES
TOTAL
$ 3,969 $ 3,650 $ 3,750
777,464 793,324 817,100 835,950
777,464 $ 797,293 ~ 820,750 $ 839,700
PERSONAL SERVICES
Regular Salaries
Employee Pensions
Employee Insurance
................................... $ 3,300
.................................... 400
3,750
OTHER SERVICES & CHARGES
Billing Services
Legal Services
Other Professional Services
Postage
Hauler Contracts
Solid Waste
.................................... 25,500
.................................... 250
.................................... 1,500
.................................... 100
.................................... 558,600
.................................... 250,000
835,950
839,700
LIQUOR STORE
Provides for the total operation of the Elk River Municipal Liquor store as
authorized by Minnesota State Law and the Elk River City Council.
2003 BUDGET COMPARED WITH 2002 BUDGET
The 2003 municipal liquor store operating budget is proposed in the amount of $937,000.
This is a $44,850 or 5 percent increase over the adopted 2002 budget. Changes to note
include: the $21,550 increase in personnel services, a $25,000 increase in the contribution to
the general fund (transfer out), a $4,100 reduction in the debt payment, no capital outlay
items being proposed for 2003 (an $8,700 reduction in this category), a $4,000 increase in
marketing, a $7,000 increase in credit card fees, a $10,000 reduction in professional services
(the 2002 expenditure was for the Westbound feasibility study), and a $4,800 increase in
dues. It is surprising to note that over three percent of the operating budget is for credit card
fees but in general this is the "price of doing business" in today's economy. Also, it should
be noted that the dues increase is speculative in anticipation of a request for an assessment
from the Minnesota Liquor Association to help educate everyone about the wine in grocery
store legislation. Council approval is required before this assessment expenditure takes place.
The 2003 estimated income statement for the liquor store is shown below. The operating
expenses from the adjacent page are shown in a slightly different format in this income
statement. The personnel services, supplies, and other services/charges are grouped as
operating expenses, while the transfers, capital outlay, and debt expenses are listed
separately. The sales revenues projected for 2003 is 3.69 percent over the 2001 actual sales.
The year-end balance projection is nearly identical to the projections for 2002 in spite of the
additional $25,000 contribution to the city's general fund. The balance is projected in the
amount of $149,650 for 2003.
The liquor store operation includes the liquor store manager plus 4 full 6me and anywhere
bet~veen 4 and 7 part time employees depending upon the season.
2000 201) 1 2002 2003
ACTU.AL ACTUAL ESTIMATED ESTIMATED
SALES $3,788,048 3,981,509 3,985,350 4,128,400
COST OF SAi.ES 2,846,327 2,962,968 2,987,350 3,090,250
GROSS PROFIT 941,721 1,018,541 998,000 1,038,150
OPE1LATING EXPENSV. S 451,197 502,660 531,150 563,800
OPE1L~\TIN G INCOME 490,524 515,881 466,850 474,350
OTHER INCOME (EXPENSE):
INTEREST INCOME 78,782 60,412 40,000 45,000
MISCEI.I.ANEOUS (6,766) 2,422 1,500 3,500
INCOME BEFOKE TRANSFERS 562,540 578,715 508,350 522,850
TRANSFERS OUT 146,400 148,300 158,300 183,300
INCOME AFTER TI~\NSFERS 416,140 430,415 350,050 339,550
CAPITAL OUTI.AY 9,985 4,809 8,700 0
DEBT SERVICE 146,040 140,960 194,000 189,900
BALANCE 260,115 284,646 147,350 149,650
Liquor
Beer
Wine
Other Sales
Freight
REVENUE ANALYSIS
Sales
.................................. $1,229,200 $ 921,900
.................................. 2,065,200 1,569,550
.................................. 604,300 423,000
.................................. 229,700 160,800
.................................. 15,000
$4,128,400 $3,090,250
Cost of Sales
LIQUOR STORE
2000 2001 2002 2003
ACTUAL ACTUAL ADOPTED PROPOSED
PERSONAL SERVICES
SUPPLIES
OTHER SERVICES AND CHARGES
CAPITAL OUTLAY
DEBT SERVICE
TRANSFERS OUT
TOTAL
279,743 $ 310,017 5 328,100 $ 349,650
12,158 10,604 15,000 18,000
159,296 182,039 188,050 196,150
9,985 4,809 8,700
146,040 140,960 194,O00 189,900
146,400 148,300 158,300 183,300
753,622 $ 796,729 ~ 892,150 $ 937,000
PERSONAL SERVICES
Regular Salaries
Overtime Salaries
Part Time Salaries
Employee Pensions
Employee Insurance
SUPPLIES
Operating Supplies
Uniforms
OTHER SERVICES & CHARGES
Audit
Other Professional Services
Telephone
Postage
Advertising
Repair & Maintenance
Rug & Laundry Services
Utilities
Insurance
Conferences & Schools
Dues & Subscriptions
Depreciation
Licenses & Taxes
Bank Charges & Uncollectible Debt
CAPITAL OUTLAY
Furniture & Equipment
DEBT SERVICE
Principal
Interest
TRANSFERS OUT
General Fund
City Hell Debt Service
EXPENDITURE ANALYSIS
.......................................... $ 220,300
.......................................... 1,000
.......................................... 65,000
.......................................... 33,650
.......................................... 29,700
.......................................... 16,000
.......................................... 2,000
.......................................... 3,300
.......................................... 500
.......................................... 4,400
.......................................... 21,000
.......................................... 8,000
.......................................... 4,000
.......................................... 25,000
.......................................... 7,000
.......................................... 2,500
.......................................... 6,000
.......................................... 80,000
.......................................... 400
.......................................... 34,000
145,000
44,900
145,000
38,300
9349,650
18,000
196,150
189,900
183,300
937,000