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5.2. ERMUSR 10-13-2009Elk River ---~- Municipal Utilities 13069 Orono Parkway • P.O. Box 430 Elk River, MN 55330-0430 October 9, 2009 To: Elk River Municipal Utilities Commission John Dietz Jerry Gumphrey Daryl Thompson From: Troy Adams Subject: Review 2010 Expense Budget Phone: 763.441.2020 Fax: 763.441.8099 In preparation for submittal in November, staff continues to work through the 2010 budget process. Attached is the expense budget for commission review. During the development of this years budget there has been much discussion about ways to improve the process. Management has also discussed our process with City staff to learn of methods and improvement made to the City's budgeting process over the years. In general, there are changes that could be made to improve the process and readability of the final budget. Staff will be working to implement only some of these changes this year. This progression will continue in years to come. The goal will be to create a process that involves all management helping to promote ownership of departmental budgeting goals. Staff believes this concept will result in well communicated budget limitations and on-going awareness of utility finances. Also, staff will be moving towards changing the formatting of the budget. The goal will be to provide a simple and clean presentation clearly identifying areas in need of commission attention. Through this development, staff welcomes comments from the commission. Elk River Municipal Utilities Summary of 2010 Electric Budget Design Criteria The wholesale power costs makes up over 73% of operating revenue. Great River Energy is still in the process of finalizing their 2010 wholesale power rates. Through discussions, the pre- liminary numbers have consistently reflected a wholesale power cost increase of 2.3%. This is significantly down from 2010 projections of 10% given last year. There has been focus at GRE to reduce costs and it appears that this will be realized in this years wholesale power costs. The budget has been designed based on these preliminary rates from GRE. Last year, budget reflected 0% growth for residential, small commercial, and industrial (excluding data centers). Looking at the recent trends in energy usage, the 2010 budget reflects a reduction in consumption for these groups. Connections are also declining and this has been reflected in the budget. The overall approach was to control costs and pass on as little as possible through rate increases. There are known increases in expenses including wholesale power costs, fees (CMMPA, CapX, MMTG, etc...), and CIP. These are some costs that are going up and can not be cut. Excluding these known exceptions, the electric expense budget is down from last year by 0.5%. Including these exceptions, the expense budget is up by 4%. Here are some of the assumptions used to develop the 2010 electric expense budget: Electric sales increase overall -1.26% (Residential -1.25%, Commercial -4%, Industrial -4%, Data Centers +7.5%) Connect fees $50,000 Connect unit fee -unchanged at $1320/residential lot Electric Wholesale Rate Increase 2.3% Electric Retail Rate Increase (Residential +4.25%, Commercial +3.75%, Industrial/Data Centers +3.25%) ELK RIVER MUNICIPAL UTILITIES SUMMARY OF YEAR 2010 BUDGETS ELECTRIC BUDGET SUMMARY 2010 ELECTRIC REVENUE $ 24,962,015 ELECTRIC EXPENDITURES 24,848,190 ELECTRIC NET FOR CAPITAL 113,825 DEBT RETIREMENT 512,500 PROMISSORY NOTE TO COUNTY 191,323 LESS DEBT PRINCIPAL PMTS (589,998) CAPITAL EQUIPMENT/CONSTRUCTION 1,387,625 CMMPA & MMTG 120,000 BONDING NET (2,097,623) DEPRECIATION 2,125,000 NET TO RESERVES 27,377 WATER BUDGET SUMMARY 2010 WATER REVENUE $ 1,979,500 WATER EXPENDITURES 2,527,858 WATER NET FOR CAPITAL (548,358) DEBT RETIREMENT 527,650 GROSS (1,076,008) CAPITAL PROJECTS 188,000 BONDING NET (1,264,008) DEPRECIATION 990,000 NET TO RESERVES (274,008) Copy of BUDGET SUMMARY.xIs2010 2010 ESTIMATED BUDGET WITH HISTORY ACCOUNT # _ I 2008 ~i~ 2008 __ i, 2009 I 2010 DESCRIPTION _ _ _ BUDGET I ACTUAL ~ BUDGET I BUDGET 61-0440-4411 ' E.R.RESIDENTIAL I 7,138,441.00 j 6,713,067.95 20,669,000.00 7,466,621.05 - --- - - 61-0440-4416 ~ '~40-4421 , * OTSEGO RESIDENTIAL 816 287 00 826,077.38 918,805.95 B.L.RESIDENTIAL I 244,886.00 236,378.581 ; 262,912.47 t X40-4431 'I DAYTON RESIDENTIAL __ _ _ i 168,386.00 159,242.37 I 177,117.59 TOTAL RESIDENTIAL 8,368,000 i 7,934,766 20,669,000 8,825,457 61-0440-4415 E.R.CITY DONATED _ J 149,000 166,807 160,000 160,000 61-0440-4412 _ _ E.R.NON-DEMAND '~, 1,692,465.00 1,730,206.96 ~ 1,673,962.48 -- - 61-0440-4417 ~ OTSEGO NON DEMAN~ _ 236,158.00 ' 274,029.73 ' I, 265,121.74 61-0440-4422 B.L..NON-DEMAND ', 6,743.00 _ _ _ . 6,958.82 j 6,732.61 61-0440-4432 _- --- - DAYTON NON-DEMAND -_ _ - 23,616.00 I _ 24,140.02 , 23,355.29 rorAL NONDEMAND i 2,107, 982 i 2, 202,142 ' 160, 000 ' 2,129,172 61-0440-4413 ~ E.R.DEMAND 9,584,100.00 1.0,235,585.95 ~ ! 11,243,567.32 61-0440-4418 OTSEGO DEMAND ~ 410,822.00 652,880.3 2 717,174.75 61-0440-4423 _ _ B.L.DEMAND ~ _ _ . ~ _ - 61-0440-4433 DAYTON DEMAND _ ~ - _ ___ - i - ~ TOTAL DEMAND ! 9, 994, 922 10, 888, 466 - ~ 11, 960, 742 61 0440-4414 61 0440-4419 I 61-0440-4424 E.R.SECURITY LTS -- - OTSEGO SECURITY LTS ~,I rB.L.SECURITY LTS _ 31,899.00 9,419.00 1,776.00 ~ - - 31,181.43 32,000.00 __- - 9,473.13) 10,000.00 1,840.70 ~ i x,000.00 61-0440-4434 DAYTON SECURITY LTS 4,576.00 4,950.82 ' 5,000.00 TOTAL SECURITY LTS 47,670 47,446 ~ - 49,000 61_-0_440_-4441 _PUBLIC ST/H_WY LIGHTING _ 212,000 236,623 ! 220,000 ; 250,000 TOTAL SALES 20,730,574 21,309,444 21,049,000 , 23,214,371 REVENUE INCREA SE FOR CIP TOTAL SALES WITH CIP/RATE INCREA 20,730,574 ~ ~, 21,309,444 ', 22,741,899 ' 23,214,371 - - - ~ .0.020775409 --- -- - - - 61-0440-4550 SUB-STATION CREDIT I - - 11,600 _ I 11,614 ~ 11,600 I 14,014 - - - 61 0440-4551 61-0440-4552 RAT ON CREDIT * __ ~ GENE DISPERSED GENERATION__ _ ~ _ _ 350,000 ________ (50,000) _ ____349,074 ___ (138,104) - _ _350~r 350,000 --- __ _ (224,511)~i_ ___(226,71_1) v ' 440-4553 PCA or RATE ADJ _ _ _ _ _ __ _ __ ~ f40-4553 FUEL COST ADJUSTMENT _ 61-0460-4691 61-0470-4700 INTEREST INCOME _ _ _1 SECURITY REVENUE __ _ _ 45,000 200,000 _ _ _ _155,590 227,772 _ _ 45,000 1 _ _ _ 60,000 210,000 j 240,000 LTIES 195,000 61 0470-4702 CONNECTIONS _ __2~ 0 - 300,769 - - 250,000 I, 50,000 -- --- 61-0470-4703 MISC/TEMP CHG 5,000 29,066 5,000 ' 2,500 ------ 61-0470-4704 STREETLIGHTS __ ~ 20,000 1,293 j 20,000 __ _ ___- 61-0 470-4 711 MERCH JOBBING/CONTRA I _ _ 61-0470-4715 61-0470-4721 NON-U_TILITY___O_ PE_R_ATI_ONS___ LFG __ _ _ _ _ _ 1,000 959,334 _ _ _ 993,257 _ _ _ 1,000 _ _ 1,000,000 _ 1,000 1,021,841 61-0470=4722 ) MISC NON-UTILITY _ ~ _ 40,000 _ _ 97,895 40,000 _ _ 40 000 _ 61-0470-4723 ___ __ GAIN ON DISP OF PROP _ _ _ 8 _ __ _ _ _ _ --- 61-0470-4724 _ SALES OF MERCH _ __ - - TOTAL OTHER 2,026,934 2,215,788 1,878,089 1,747,644 TOTAL REVENUE 22,757,508 23,525,232 24,619,988 ~ 24,962,015 Page 1 2010 ESTIMATED BUDGET WITH HISTORY ACCOUNT # ' -- - '~ DESCRIPTION _ -. _ __ _ 2008 I 2008 -y- _ . ---- BUDGET I ACTUAL ~ 2009 j 2010 _ - - _ _- -- - BUDGET ', BUDGET OPERATING/MTCE - - - 1' _ - - --- -----_ _ 61-(1540-5461 E ~0-5462 6 ~ _.,40-5471 OPERATING SUPERVISION INT COMBUST SALARIES _- DIESEL OIL FUEL __ _ __ _ ' I ,_ 57,000 ' _ ~ - _ 25,000 60,373_] _ 5,681 ' 47,000 _ t - 25,000 _60,900 - - 25,000 - ----- 61-0540-5472 - NATURAL GAS 30,000 23,178 30,000 I 30,000 61-0540-5481 ~ LUBE OIL - -- _ _ ~ _ _ _ 3,250 I _ __ __ --755 - 3,250 I ---- _- 3,250 -- 61-0540-5482 ' CHEMICALS ___._ I --- - ~ ~TR PLANT O 60000 I ~ 60,000 45,000 61 0540 5484 PLANT UPPL _ _ 40,000 ~ - 5 723 40,000 ' -- 15,000 61-0540-5491 - MISC OTHER GEN EXP j 5,000 ~ _ 1,454 5,000 ~; - 5,000 61-0540-5521 ; MTCE STRUCTURE PLANT ~ 25,000 _ 24,360 25,000 r 30,000_ 61 0540-5531 MTCE ENGINES/GEN 30,000 , 25,000 61 0540-5541 --- -- - _ _MTCE PLANT/LAND IMP PURCHASED POWER _ I- -_ _ 10,000 - --~ ~ 46,509 _ - --- 10,000 _ _ 10,000 GENERATION CREDIT - - - __ ~ - -- _ - -- 61-0540-5551 POWER PURCHASED - _ --I--- 14,241 862 -- - ---- 14,778,270 - - 16,079,258 i, _ - - -- 16,979,523 _ ____ 61-0540-5552 LFG PURCHASED GAS ~ _ --- ! i - ____ - 61-0540-5561 - PLANT STANDBY - i __ __i _ _ __ __ I _ ~I 61-0550-5050 -- 61-0550-5051 i - LFG PURCHASED GAS LANDFILL GAS O&M --- ~__ ~ _ 151,000 335,000 _ _ 176,48C ' - 403,305 i 154,000 _ -- 440,000 157,813 390,000 _ 61-0550-5052 i 61-0550-5053 LFG ADMIN LFG INSURANCE ~ ~, 1,000 '. 21 000 42,375. 11,546 1,000 22,000 r 1,000 12,000 61-0550-5054 LFG MTCE 17,000 - 17,000 10,000 TOTAL 15, 052,112 15, 659, 935 16, 988, 508 17, 799, 486 DISTRIBUTION -- ~ _ I 61-0580-5801 REMOVE EXISTING SERV 2,750 - 948 _ 2,750 _ 1,000 _ 61-0580-5831 TRANSFORMER OH/URD 13,000 23,424 'i _ 13,000 ~ 20,000 61-0580-5851 MTCE SIGNAL SYSTEMS -- I - 1,500 ; --- 786 I - - - 1,500 r 1,000 61-0580-5861 METER EXPENSE _ 12,000 i 11,331 12,000 12,000 61-0580-5871 TEMP SERVICES ___ _ I --- 5,000 37,117 - 5,000 -- 5,000 61,~580-5881 MISC DIST - _ 147, 0 162,646 147,000 160,000 ---- -_ TOTAL 181,250 236,252 181,250 199,000 MAINTENANCE I ___ i _____ 61-0590-5911 .MTCE STRUCTURES - ~! 11,000 13,811 _ _11,000 ~~i _ 2,500 61-0590-5921 ;MTCE SUB-STATIONS _ 25,000_ _ _ 49,318 25,000 40,000 61-0590-5922 61-0590-5931 MTCE SUB-STATION EQUIP MTCE OH/TREE TRIM -;I 5,000 200,000 ~ ~ 5,060 - 112,849 5,000 - 200,000 - 5,000 150,000 61-0590-5932 _ MTCE OF OH/STANDBY j 35,000 30,4801 35,000 - _ 40,000 61-0590-5933 __ MTCE OF OVERHEAD ___ _ 75,000 . _ - 88,698 - T 120,000 , 110,000 61-0590-5941 61-0590-5951 __ _ - MTCE URD _ MTCE LINE TRANSFORMERS.. - __ 130,000 15,000 - _ - _ 179, 6 33,624 - 185,000 -- 43,000 - ~ 135,000 ---- 40,000 _ .__ 61-0590-5961 MTCE ST LIGHTING ' 35,000 33,568 35,000 ~ 45,000 61-0590-5962 -- -- MTCE SECURITY LTG i -- 7,100 - 4,714 _ 7,100 _ __ 10,000 61-0590-5971 MTCE METERS ---- __ - 60,000 55,180 ~ 60,000 ~ __ 60,000 61-0590-5972 61-0590-5981 _ __ - VOLTAGE COMPLAINTS SALARIES T&D ~ - j _- 9,00 35,000 ; _ _ __ 5,161 ~ 35,891 _ _ __ _ 9,000 35,000 __ ' ~ 7,500 35,000 61-0590-5991 MTCE OH/2NDRY j 12,000 _ j _ __ 10,671 12,000 L- 10,000 61-0590-5992 MTCE URD ELECT SERV ~ - 70, 00 0 63,714 70,000 _ 50,000 61-0590-5995 RANSPORTATION EXP T 140,000 147,329 175,000 155,000 _ _ TOTAL 864,100 869,335 1,027,100 895,000 - _ . - - ~ --- - - - - - _ - - ~ -- Page 2 2010 ESTIMATED BUDGET WITH HISTORY 1- DESCRIPTION 2008 _ 2008. __ 2009 2010 I, BUDGET ~ ACTUAL BUDGET BUDGET 61-0595-8031 I~ .96-8071 T .a97-8161_,i 61-0597-8172 DEPROECAE ONXPENSE 1,905,500 _ fi INT/BONDS LONG TERM ! 317,6 68 COST/EXP MERCH JOBBING ' SECURITY EXPENSE 185,000 2,057,851 2,060,000 ~ 2,125,000 ___ 314,775 307,058 ' 292,098 167,538 - 190,000 220,000 _ ' 61-0597-8213_i LOSS ON DISP OF PROP 1 0~ _ 8,369 'i 1,000 i - - _ _- - 61-0597-8231 j COST OF MERCH SOLD ~I ~ 61-0597-8261 ~ - 61-0597-8262 ( ELECT/LABOR DONATED _ _, 365,000 ; __ - TRANSFER TO CITY _ _ ', 500,000 _ 409,222 400,000 I 440,000 - - - 612,485 r 540,636 611,000 61-0597-8263 OTHER DONATIONS '~ 11,000 2,516 11,000 _ _-_ 2,500 1-0597-8281 I, MORTIZATION/DEBT DISC 8 500 i - - 11,170 9,200 -- _ ~ _ 11,170 _ __--_. 61-0597-8311 ( _ _ -~ OTHER INT EXP I' 61-0597-8341 - - - INT PD ON METER DEPOSITS 3 000 ~ - - - -- -- -- - -- - 642 2,000 j - _ - - - _ _ _ 1,800 61-0597-8399 RANSFERS ~ OPERATI N G T _ _ _ __ TOTAL 3,296,686 3,512,719 3,591,258 3,705,053 --~ Ci -- 61 0900-9021 ( -- I USTOMERACCOUNTS EXP ~ ~ - METER READING _ 75,000 '; I_ -- -- -- ~ __ 62,372 60,00 _ -- - - _.__ __70,000 61-0900-9030 i COLLECTING 29,000 I I 26,188 32,000 ~ 28,000 61-0900-9041 ,_ _ ___12,000 ~ NSF _ - ~ 1,022 `__ _ 12,000 2,500 _ 61-0900-9051 _ MISC CUST EXP 70,000 ~~ -- - _ _64,803 i 75,000 - - -- _ 70,000 - 61-0900-9061 WRITE-OFFS 65,000 87,978 65,0001 90,000 TOTAL 251,000 242,363 ' 244,000 260,500 -- - -- - ADMIN ISTRATIVE/GENERAL EXPENSE _ _ _ 61-0920-9201 337,909 SALARIES/ADMIN ~ _ __ _ _ __ 372,002. 337,909 _325,000 61-0920-9205 _ _ - __ TEMPORARY STAFFING _ 5,000 0 5,000 ~ - - - 7,200 61-0920-9211 OFFICE SUPPLIES/EXP 57,500 ! 57,500 ; 59,00 60,000 61-0920-9212 61-0920-9213 --- LT/WATER OFFICE ~, 17,500 --- - BANK CHARGES 6,500 _ - 17,648 _ 17,500 - _ 1,436 6,500 19,000 5,000 920-9221 LEGAL FEES ~I 12,500 46,556 '_ 12,500 - _ 25,000 d20-9231 (AUDITING i, 20,000 19,922 ' 20,000 21,000 61-0920-9241 INSURANCE ~ 200,000 - i 119,747', 162,640 ~ -- 175,000 61-0920-9260 40,050 UTIL SHARE DEF COMP ~ 40,050 39,348 ', j _ 40,050 61-0920-9261 61-0920-9262 61-0920-9263 ___ __ '~ 341,589 jUTIL SH INSURANCES 116,663 UTIL SH PERA ~ UTIL SH FICA _ , 141,818 - _ - 330,206 '~ ___ 328,324 ~__ 128,848 116,663 - - 147,527 141,818 --- ------ ' _ 345,081 131,000 ---- 146,000 - 61-0920-9264 61-0920-9266 SICK PAY ', 70,000 VACATION/HOLIDAY PAY I_ _ _ _ __170,000 - 63,976 ~_ 70,000 193,872 170,000 -- - _ -- 70,000 195,000 61-0920-9268 MISCELLANEOUS 10,000 (3,548) 10,000 7,500 61-0920-9269 61-0920-9281 - _ -- CONSERVATION/IMP/PROG i_- 109,220 ENVIRONMENT_A_L__C_OMP _~ 12,000 - _ 130,705 ;_ 116,580 23,595 20,444 144,320 --- ____ _ 25,000 61-0920-9291 ' 39,000 CONSULTING 7,709 i 39,0001 --- 10,000 - 61-0920-9292 _ ;, - LFG GAS PROJECT - ~ __ 4,850 ; __ __ - _ _ 61-0920-9301 _ TELEPHONE _ __ _ - -- 19,000 , ____ _ 15,176 19,000 16,000 61-0920-9302 __ _ ADVERTISING j 20,000 12,798 '. 20,000 12,000 61-0920-9303 - _ DUES/SUBSC/FEES 37,000 142,9571, 40,000 100,000 61-0920-9304 _ TRAVEL - 12,000 3,964 ' _ 5,000 _ _ ___3,000_ 61-0920-9305 ___ SCHOOLS/MEETINGS _ _ 82,000 _____ 6,118 79,158 1 8 85,000 61-0920-9306 MISC GENERAL _ _ 2,000 _ __ __ __ __ 2,000 (4,966 2,000 61-0920-9321 _ _ _ MTCE GEN PLANT/OFF HEAT _ __ ___ 20,000 ___ _ __ _ 74 3 ,3 20,000 __ 20,000 - TOTAL 1, 899, 249 1, 959, 257 1, 864, 546 1, 989,151 - --- TOTAL EXPENSE 21,544,397 22,479,861 23,896,662 24,848,190 ELECTRIC 2008 2008 _ 1 2009 2010 BUDGET ACTUAL BUDGET BUDGET rnTAL REVEN UES 22,639,508 23,416,815 24,619,988 24,962,015 AL EXPENSES 21,544,397 22,479,861 23,896,662 24,848,190 FrcOFIT~LOSS) __ __ _______1,095,11,1_ _ __ _____936,954 723,326 113,825 Page 3 2010 ESTIMATED BUDGET WITH HISTORY ACCOUNT # DESCRIPTION ' 2008 BUDGET ' 2008 2009 ACTUAL BUDGET 2010 BUDGET ~ ~ 1 ~ 62-0460-4691 6 30-4692 , INTEREST INCOME OTHER INT/MISC -- 25,000 _ ~-- - 1 2,183 337 i - 51,864 _ 159.151 2,109,014 I 25,000 I _ _ _ ___ 2 000,000 25,000 _ _ __ 2,000 1,900,000 _ _ 62-0610-6171 UNMETERED SALES ~ I _ r --- ---- -- - 62-0620-6300 i SERV DONATED BY CITY _ f L I 62-0620-6301 62-0620-6401 - - --- ~CUSTOMERPENALTIES WAC FEES _ - 20,000' ~i 300,000 - _ _-.. _ _ 21,1101 202,811 I , _ 20,000 200,000 20,000 25,500 62-0620-6402 MISC CONNECTION FEES 55,000 ' _ 33,725 - ~ _ 55,000 L 4,500 -__. 62-0620-6403 - MISC REVENUES 2,500 '. 8,7 6 3 r _ 2,500 _ 2,500 62-0620-6405 _ _ _ CONTRIBUTIONS DEVELO PER.C . __ __ _ TOTAL REVENUES 2,585,837 2,427,447 2,302,500 1,979,500 Page 4 2010 ESTIMATED BUDGET WITH HISTORY BUDGET ACTUAL BUDGET BUDGET I ' __ _ PERATIN TRAN FER 20,000 20,000 I, 20,000. 62 0597-8260 , 20,000 - - - - - , _ _ - - -_ - (99 BOND) I ~ I _ - f -- - - ~-- ----- ' -- - ~ ~ _ _ --I---- - -- - . _ ~ i - - _ -fi-- _ MAINTENANCE __ 1---- _-J~ _ ___- ~------------ 62-0700-7021 MTCE OF STRUCTURES _ _ _ 23,000 i 8,989 I 9,000 '~ 9,000 62-0700-7022 TOWER & GROUNDS INSPECT 1,500 5,247 8,500 6,000 - -- ~ 44,500 _ _ ~- _ - - 34,236 37,5001 35,000 _ PUMPING - it 2-0710-7101 _ 62-0710-7181 UPERVISION 30,000 SUPPLIES/EXPENSE - 195,000 ~' - 28,189 212,397 --- 28,000 ~ 21,500 _ _ 175,000 - - -- 187,000 62-0710-7182 - SAMPLING _ 7,000 _ 7,515 _ _ _ _ 7,000 7,000 62-0710-7183 CHEMICAL FEED I 7,800 36,760 45,000 48,000 62-0710-7201 62-0710-7220 MTCE PUMPING EQUIP _ MTCE OF WELLS J _ _ _ __ _ 5,500 125,000 2,960 J _ 92,542 ___ _ _ 10,000 135,000 -- 62-0710-7225 - GENERATION _ 1,500 1,500 _ ._..._.__ __.___.J TOTAL _- - ___-- _ ' 370,300 380,363 i 401,500 390,000 DISTRIBUTION -- i --- J 62-0730-7301 MTCE WATER MAINS j _ 42,000 26,8341 _ _ _ _ _ __ 33,000 50,000 62-0730-7302 WATER VALVE REPAIR ---J I 4,100 __ __ - -~ 1,386 -__ -- 4,100 I 3,000 -- _ 62-0730-7311 MTCE WATER SERVICES 46,000 'i 38,791 _ _ 50,000 , _ ____ .._ _ _ _ _____ 7,000 _ _ 1 1,120 I 7,000 7,000 62-0730-7315 ~ NSTAL4& MTC RRIG MTRS __ _ _ . I 1,746 ___ _ _ _ ~ 5,000 62-0730-7321 MTCE CUSTOMER SERVICE 45,000 'I 38,077 45,000 F }' '~~~"~~. 62-0730-7322 I WATER SERVICE INSPECTION 500 ___ 47 500 62-0730-7331 ~ MTCE WATER HYDRANTS _ j__ _ ___ 14,000 _ i 23,526 ------ __ 20,000 62-0730-7341 (MTCE WATER EXPENSE 5,000 ~ 8,922 5,000 62-0730-7391 ( WAGES _ 10,500 _ 11,103 x 1 10,500 -073-7395 ANSPORTATION __ _ _ 42,000 _____ ' 18,584 40,000 ~ '30-7399 G NERAL EXP/PERMITS ~ __ 6,000 _ __ _ ~ 2,575 14,000 TOTAL 222,100 182, 712 229,100 222, 000 62-0745-7451 DEPRECIATION 901,250' 974,8 950,000 I - - - 990,000 62-0748-7481 ~ _ INT ON BONDS/LONG TERM 1 217,924 __ 4 i ~ 279,292 _ 280,911 _ __ _ _ 266,439 62-0750-7563 AMORTIZATION 93 __ ~ __-- - J I 62-0750-7564 62-0750-7565 AMORTIZATION 94 __ ,AMORTIZATION 97 _ _ __ _ - _ 264 _ _ __ ___ __ ~ _ II - - 'I__ _ - 62-0750-7566 62-0750-7567 AMORTIZATION 98 ~ AMORTIZATION 2001 _ _ __ 1,163 3,556 194 _ 3,556 -_ _I 2,667 ~ __ 1 2,667 ~ 2,667 2,667 62-0750-7569 --___ (AMORTIZATION 2008 Ref _ _ _____ - 6,747 4,719 - - -- - 4,719 ~ __ , TOTAL 1,126,824 1,267,304 1,238,297 1,263,825 --- - 62-0740-7431 62-0900-9030 - METER READING COLLECTION EXP I 26,000 7,000 27,364 7,376 - _ 20, 00 0 ~ ~ 7,000 - 30,000 7,500 62-0900-9051 MISC CUSTOMER EXP J 25,000 24,692 25,000 25,000 62-0900-9061_ __ OFFS _ _ ~ WR ______ 2,600 __ _ 13,379 _ __ 4,150 5,000 - _ _ __ _- _ __ oraL 60, 600 72, 811 56,150 67, 500 i - --- ~- --- r..-- Page 5 2010 ESTIMATED BUDGET WITH HISTORY ___ - __~-- 2008 - - 2008 - -~ __ 2009 _ 2010 __ UN i i _-- -_ BUDGETS BUDGET BUDGET I ACTUAL ADMINISTRATIVEIGENERAL EXPENSE II 62-0920-9201 i SALARIES/ADMINS _J 10.7,920 ( ___12 0,086 ! -_ 110,000 115,000 F 20-9205 TEMPORARY STAFFING _ I _ _ 617 1 _ ~ 1,000 2,400 S/EXP T 2 _ -- - - 22 940 I - 17,000 I 17,000 62-0920-9212 ~LT/VVATER CONSUMP OFFICE I 4 000 ~ 6 159 i 4,000 ~, 4,625 62-0920-9213 _ - - BANK CHARGES L _ 2 500 ~ ___ _ _ -- -- 479 ! - - - 1,500 1,250 _ FEES ~ 2,000 I 15,374 2,000 L 6,250 62-0920-9231_ _--_--- _ __ _ -- AUD T _ - - 5,000 -_-_-_- _ 6,641 5,000( 5,250 62-0920-9241 ; 62-0920-9251 ( INSURANCE WATER UTIL CONT 50,000 _ - 36,220 ___ 45,000 ~ 43,750 62-0920-9260 UTILITY SHARE DEF COMP 15,000 ' ___ 7 0 14,000 ~ - __ 62-0920-9261 UTIL SH INSURANCE 114,296 ~ 85,84 104,26 112,694 62-0920-9262 ( UTIL SH PERA 18,055 15,185 18,055 18,000 62-0920-9263 62-0920-9264 UTIL SH FICA SICK PAY j 24,606 20,000 21,859 21,398 _ 25,300 22,000 22,000 22,000 62-0920-9267 VAC/HOLIDAY PAY ~ __ _ 65,000 65,725 F- ~ _ _ 60,000 ~ 65,000 ----- - 62-0920-9269 ( CONSERVATION IMP PRO GRAI; 15,0 10,107 - 15,000 I - 10,000 62-0920-9293 62-0920-9302 62-0920-9303 _ _ CONSULTING ADVERTISING _- - DUESP/SUOBSCRIPTIONS ~--- 5,000 ~_ _ 5,000 26,0001 - - 6,377 _-__ 1,662 34,907 ~ - _ j 6,000 _ 20,000 ~~-_ - - -1, 000 35,000_ 5,000 ~ _ 5,000 _ _ ~~ 38,000 62-0920-9304 2-0920-9305 TRAVEL _ -- SCHOOLS/MEETINGS _ 2,200 _ 26,000 - ----- _ ~_ 1,631 _ 42,101 2,500 2,000 --- ---- -- _ 26,000 22,115 . --- - 62-0920-9307 ~ MISC GENERAL i 2,000 2471 2,000 500 - _ 20-9321 62-09 _ _ MTCE GEN PLANT/OFF HTG - j _ -- - -~--- 7,000 - - - 1,578 - --- -- 7,000 1,700 _ - TOTAL 548,076.64 535,291.92 535,716.00 549,533.25 --- TOTAL EXPENSE - - 2,372,401 2,472,717 2,498,263 I 2,527,858 - --- - ----- -- _ _ --- -- -- 1 ---- WATER TOTAL REVEN UES _ ~ 2,585 837 j _._ ---- _ 2,418,887 2,302,500 1,979,500 TOTAL EXPENSES ~ 2,372,401 2,472,717 2,498,263 I 2,527,858 PRnFIT LOSS 213,436 53,830 195,763 548,358 Page 6