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Section XII - Enterprise Funds - SewerFY2018 BUDGET PROJECTION •ENTERPRISE FUNDS •SEWER Town and County of Nantucket 16 Broad Street Nantucket, MA 02554 FY2018BudgetFY2018 BudgetSewer Enterprise Fund 1 FY2018Sewer Enterprise Fund ReviewWaste Management Mission To protect public health and the environment for our communities by providing high‐quality wastewater‐treatmentservicesinaneffectiveefficientandresponsivemannerwastewater‐treatment services in an effective, efficient, and responsive mannerThe Sewer Department operates and maintains Nantucket’s wastewater conveyance and treatment systems, which consists of 2 Wastewater Treatment Facilities,13 pump stations, and over 60 miles of sewer mains. The Wastewater personnel physically inspect and verify proper operation of each pump station and treatment facility 365 days per year. Other responsibilities include bi‐annual cleaning of the sewer main pipelines using a high‐pressure water cleaning truck and a mechanical rodding truck (some lines are on an increased frequency cleaning schedule), that have root and large grease problems caused by the improper disposal of Fats Oils and Grease. GoalsContinue to meet state mandated discharge limits for treated effluentCreate a professional sewer department Operation and Administration to efficiently serve the residents and guestsComplete the Sea St pumping station upgrade construction to start early 2017Complete design phase and bid the Shimmo/Plus sewer expansion projects Mid 2017 Bid fall 2017 ConstructionRedesign and rebid the Surfside WWTF upgrade project spring 2017gpgpjpgImplement the Comprehensive Wastewater Management Plan (CWMP)Initiatives and AccomplishmentsNewly Created Sewer Department and Sewer Director appointedExtensiveCapitalplanitemizedandpresentedtofinancialCommitteesExtensive Capital plan itemized and presented to financial CommitteesNew department operating in a proactive operating format SEWER ENTERPRISE FUND2 FY2018Sewer Enterprise Fund Overview •Priority:Develop a fiscally attainable budget plan to identify and prioritize critical infrastructure additions, repairs and replacements that are needed to protect the , p ppresidents of Nantucket.•Significant Changes Year‐to‐YearNid d tSDttCtdlt2016NDi titdNew independent Sewer Department Created late 2016. New Director appointed•Key IssuesAn equitable Financing plan for the proposed CWMP‐20 year Capital Plan will be the biggest qg pppy pggissue for the Sewer Enterprise Fund.Design and program repairs for long‐standing maintenance issues.SEWER ENTERPRISE FUND3 FY2018 BudgetSewer Enterprise Fund3-YEAR ACTUAL FY2018 BUDGET $ INC/(DEC) FY18 / FY17 BUDGET % INC/(DEC) FY18 / FY17 BUDGET SUMMARYPayroll-Salary779,824$ 827,022$ 828,415$ 394,670$ 811,754$ 3% 977,370$ 1,150,510$ 173,140$ 18%Cttl Obliti COMPOUND ANNUAL GROWTH RATE FY2015 ACTUAL FY2017 BUDGET SIMPLE AVERAGE FY2017 ACTUALYTD FY2016 ACTUAL FY2014 ACTUAL Contractual Obligations---- - na--- naMedicare P/R Tax Expense11,155 11,973 12,018 5,724 11,7164% 14,20017,589 3,389 24%Medical Insurance169,696 201,108 213,727 104,807 194,84412% 245,278276,127 30,849 13%Barnstable County Retirement141,587 124,806 139,004 149,671 135,132(1%) 130,422145,259 14,837 11%Utilities451,632 576,985 568,046 244,390 532,22112% 612,300639,300 27,0004%Repairs & Maintenance103,140 174,364 111,359 43,745 129,6214% 170,500232,500 62,000 36%Professional Services98,586168,542261,057108,284176,06263% 190,900310,000119,10062%Professional Services98,586168,542261,057108,284176,06263% 190,900310,000119,10062%Sludge Disposal Costs201,468 222,667 222,869 111,543 215,668 5% 230,000230,000 - 0%Sewer Supplies and Chemicals113,032 119,286 113,674 48,009 115,3300% 123,520223,520 100,000 81%General Insurance120,750 123,219 126,496 - 123,4882% 141,510153,270 11,7608%Other Supplies12,503 3,203 6,334 1,356 7,347(29%) 3,6006,100 2,500 69%Travel14,851 14,136 14,038 2,194 14,342(3%) 13,30013,300 -0%Debt Service3,155,500 3,156,080 3,386,683 2,498,405 3,232,7544% 3,821,8963,625,548 (196,348) (5%)Idi C192 316600082 000116 2(3 %) 82 00082 0000%Indirect Costs192,31676,00082,000-116,772(35%) 82,00082,000-0%Other 164,700 94,938 830,754 36,448 363,464 125% 114,180161,430 47,250 41%TOTAL SEWER5,730,741$ 5,894,330$ 6,916,474$ 3,749,246$ 6,180,515$ 10% 6,870,976$ 7,266,452$ 395,476$ 6%SEWER ENTERPRISE FUND4 AppendixAppendixSewer Enterprise Fund5 Town & County of Nantucket Town & County of Nantucket OrganizationChartOrganizationChart––SewerEnterpriseFundSewerEnterpriseFundOrganization Chart Organization Chart Sewer Enterprise Fund  Sewer Enterprise Fund  SEWER DIRECTORMA Grade 7CAssoc. MCPPOChief OperatorMA Grade 6C/7C FullAdministration MCPPO CertSEWERENGINEERINGFUTUREPROFFESSIONALLaboratoryOperationsLab ManagerSIASCONSETFACILITYLead OperatorSURFSIDEFACILITYASSISTANT CHIEFMAINTENANCEDIVISIONChief MechanicCOLLECTIONSSYSTEMSCollections OperatorENGINEERUNFUNDEDMA Grade 4M/6CLab Tech. (Future with Lab Upgrades)pMA Grade 6C/7C OperatorAs neededMinMAGradeMA Grade 6C/7C FullWORKING FOREMAN (1)MA Grade 6C FullOperatorMA Grade 6C/7COperatorTechnicianMAGrade6CMA Grade 6C NEWEA Coll Grade 3Collections OperatorMA Grade 6CUpgrades)Min MA Grade 4MOperator Technician Vacant 1‐20‐17MA Grade 6CSeasonalMA Grade 6COperator TechnicianMa Grade 6C NEWEA Coll Grade 3Vacant retiredMin Staffing requirements is Nine(9) Operators. Current staffing with recent promotions, retirement, and 1 operator leaving is Six (6)Seasonal  Internship (1)SEWER ENTERPRISE FUND6 FY2018 Budget DetailSEWER ENTERPRISE FUND7 FY2018dSewer Enterprise Fund Exceptions PitiOtilE(1)PositionsOperationalExpenses (1)1. Administrative Assistant Position: $61,300 1. Repairs & Maintenance (building): $12,5002. Add’l Overtime: $15,000 2. Repairs & Maintenance (office equip): $15,0003TwoSewerCollectionsPositions:$110 8003Repairs&Maintenance(sewer):$10 0003.Two Sewer Collections Positions: $110,8003.Repairs & Maintenance (sewer): $10,0004. Professional Services (WWT): $100,0005. Inventory (spare parts): $100,0006. Water Pollution Abatement: $47,7137. Professional Services (sewer collections): $9,5008. Professional Services (Sconset): $9,600 db $9. Upgradeto Wastewater Lab: $30,000. (1)Non‐controllable expenses such as general insurance, medical insurance, pension costs and utilities are excluded.SEWER ENTERPRISE FUND8 FY2018d(’d)Sewer Enterprise Fund Exceptions (cont’d) CapitalItemsCapital Items1. Pump Station Upgrades: $100,0002. Force Main Assessment & Inspections: $500,0003. CMOM: $1,750,0004. Generator Replacement: $54,7005. Tanker Truck Replacement: $250,0006. Sconset Collections System Evaluation: $693,0007. Town Water Main to Plant and Housing: $250,0008. Flora Street Manholes: $100,0009. Farmer St. Manhole & Main Replacement: $100,000bl $10. Fiber Lines to Plant: $75,000SEWER ENTERPRISE FUND9 TOWN OF NANTUCKETSEWER - ENTERPRISE FUNDACTUALBUDGETPROJECTED BUDGETFY2016FY2017FY2018Revenue7,205,670 6,804,820 6,804,820 Expenses6,916,474 6,870,976 7,266,452 Net Earnings289,197 (66,156) (461,632) Transfer from Retained Earnings317,229 66,156 461,632 Net Earnings after R/E Transfer606,426 - - Net Sources & UsesAdd Back: Transfer to Capital Project Fund740,217 Ending FB 1,346,643 - - TOTALCertified Retained Earnings as of July 1, 2016 4,753,867 10 SEWER ENTERPRISE FUNDOPERATIONS BUDGETFY2018 BUDGET PROJECTION3-YEAR ACTUALDEPT ACCOUNT ACCOUNT NAME FY2018 BUDGET WASTE WATER TREATMENT66440 41710 P&I (393)$ (3,256)$ (1,121)$ (457)$ (1,590)$ 69% (3,300)$ (3,300)$ -$ 0%66440 42460 SEWER FEE INCOME(5,753,902) (5,957,651) (6,219,320) (3,704,442) (5,976,958) 4% (5,960,000)(5,960,000)-$ 0%66440 42461 DPW SEWER PERMITS(193,750) (230,018) (282,465) (122,080) (235,411) 21% (230,020)(230,020)-$ 0%66440 42462 SEWER LIENS COLLECTED(3,676) (13,454) (16,170) - (11,100) 110% (13,500)(13,500)-$ 0%66440 42463 SEWER PRIVILEGE FEE(306,579) (393,608) (466,726) (131,608) (388,971) 23% (395,000)(395,000)-$ 0%66440 42464 SEWER PRIVELEGE INT FEE(38,508) (37,454) (36,857) (1,590) (37,606) (2%) (37,500)(37,500)-$ 0%66440 43275 SEPTIC DISPOSAL FEES(173,304) (165,399) (183,012) (92,971) (173,905) 3% (165,500)(165,500)-$ 0%66440 48201 INTEREST ON INVESTMENTS(6,151) - - - (2,050) (100%) ---$ na66440 48205 INTEREST REV SEWER PRIV FEE- - - (203) - na---$ na66440 49000 REFUNDS - 21,228 - - 7,076 na---$ na66440 51100 SALARY, PERMANENT497,582 552,164 587,019 267,299 545,588 9% 705,300769,200 63,900$ 9%66440 51300 OVERTIME 73,827 89,684 60,574 39,298 74,695 (9%) 75,00090,000 15,000$ 20%66440 51700 LONGEVITY PAY7,246 7,236 7,291 8,355 7,258 0% 10,2607,500 (2,760)$ (27%)66440 51701 INS PREM: MEDICAL BLUE CROSS152,874 166,738 175,361 86,458 164,991 7% 206,378233,920 27,542$ 13%66440 51770 BARNSTABLE COUNTY RETIREMT FND141,587 124,806 139,004 149,671 135,132 (1%) 130,422145,259 14,837$ 11%66440 51900 CONTRACTUAL OBLIGATIONS- - - - - na---$ na66440 51960 COMPENSATION/UNEMPLOYMENT10,467 1,180 - - 3,882 (100%) ---$ na66440 51961 MEDICARE P/R TAX8,390 9,412 9,502 4,568 9,101 6% 11,50013,189 1,689$ 15%66440 51999 FINCOM TRANSFER SALARIES - - - - - na---$ na66440 52101 UTILITY: ELECTRICITY269,765 387,047 400,683 177,233 352,498 22% 400,000420,000 20,000$ 5%66440 52103 UTILITY: FUEL OIL65,751 54,527 39,268 5,385 53,182 (23%) 60,00065,000 5,000$ 8%66440 52107 UTILITY: LANDFILL - - - - - na---$ na66440 52401 REP&MAINT: OFFICE EQUIP- - - - - na-15,000 15,000$ na66440 52403 REP&MAINT VEHICLE100 21,880 363 - 7,447 91% ---$ na66440 52404 REP&MAINT: BUILDING10,370 12,226 7,341 9,013 9,979 (16%) 12,50025,000 12,500$ 100%66440 52405 REP&MAINT: EQUIPMENT52,765 104,922 80,424 20,646 79,370 23% 85,000100,000 15,000$ 18%66440 52407 REP&MAINT: SEWER- 4,898 - - 1,633 na-10,000 10,000$ na66440 52700 RENTALS/LEASES- - - - - na---$ na66440 52901 SLUDGE DISPOSAL COSTS201,468 222,667 222,869 111,543 215,668 5% 230,000230,000-$ 0%66440 53100 PROFESSIONAL SERVICES7,856 86,729 185,317 83,887 93,301 386% 100,000200,000 100,000$ 100%66440 53103 GENERAL: ADVERTISING383 - 482 - 288 12% -1,000 1,000$ na66440 53115 LAB TESTING 4,317 9,776 13,546 4,441 9,213 77% 10,00010,000-$ 0%66440 53154 PRIVILEGE RECORDING FEE- - - - - na---$ na66440 53401 COMM: TELEPHONE16,274 15,374 13,155 5,918 14,934 (10%) 18,00018,000-$ 0%66440 53402 COMM: POSTAGE1,185 - 2,293 736 1,159 39% ---$ na66440 53803 OTHER LICENSES & TAXES315 817 60 - 397 (56%) 9001,900 1,000$ 111%66440 53804 OTHER: FREIGHT191 6,987 - - 2,393 (100%) 7,5007,500-$ 0%66440 54201 OFFICE SUPPLIES747 1,089 - 855 612 (100%) 1,1001,100-$ 0%66440 54303 BLDG&EXPENDABLE SUP/EQ6,868 2,114 3,182 501 4,055 (32%) 2,5003,000 500$ 20%66440 54701 SAFETY: UNIFORMS1,388 4,157 1,356 1,421 2,300 (1%) 3,0005,000 2,000$ 67%66440 54702 SAFETY: PROTECTIVE CLOTHING1,914 - 1,737 461 1,217 (5%) -5,000 5,000$ na66440 55001 MEDICAL SUPPLIES160 - 81 - 80 (29%) -1,000 1,000$ na66440 55101 BOOKS/SUBSCRIPTIONS- 159 - - 53 na200200-$ 0%66440 55302 SEWER SUPPLIES, PIPES3,427 1,417 - 5,198 1,615 (100%) 3,5003,500-$ 0%66440 55306 CHEMICALS 101,635 114,776 105,271 41,315 107,227 2% 115,000115,000-$ 0%66440 57101 IN-STATE MISC TRAVEL9,033 9,192 10,564 1,243 9,597 8% 9,0009,000-$ 0% FY2015 ACTUAL COMPOUND ANNUAL GROWTH RATE FY2016 ACTUAL $ INC/(DEC) FY18 / FY17 BUDGET % INC/(DEC) FY18 / FY17 BUDGET FY2014 ACTUAL SIMPLE AVERAGE FY2017 ACTUALYTD FY2017 BUDGET 11 SEWER ENTERPRISE FUNDOPERATIONS BUDGETFY2018 BUDGET PROJECTION3-YEAR ACTUALDEPT ACCOUNT ACCOUNT NAME FY2018 BUDGET FY2015 ACTUAL COMPOUND ANNUAL GROWTH RATE FY2016 ACTUAL $ INC/(DEC) FY18 / FY17 BUDGET % INC/(DEC) FY18 / FY17 BUDGET FY2014 ACTUAL SIMPLE AVERAGE FY2017 ACTUALYTD FY2017 BUDGET 66440 57102 IN-STATE:MILEAGE/CAR ALLW 79 265 2,089 277 811 416% 300300-$ 0%66440 57103 IN-STATE SEMINARS, PROF GA5,394 3,894 1,084 674 3,457 (55%) 4,0004,000-$ 0%66440 57404 INS PREM: BLANKET INS, BLDG82,637 84,371 87,439 - 84,816 3% 98,000109,760 11,760$ 12%66440 57406 INS PREM: CLAIM DEDUCTIBLE- - - - - na---$ na66440 57502 INS: WORKMANS' COMP- - - - - na---$ na66440 57999 MWPAT ADMIN FEE53,939 53,830 58,847 28,526 55,539 4% 60,00060,000-$ 0%66440 57899 CONTINGENCY / UNALLOCATED EXP- - - - - na12,93012,930 (0)$ (0%)66440 58501ADD EQ:NEW EQUIP- PUMP STATION - 470 271 298 247 na-5,000 5,000$ na66440 52xxx SPARE PARTS INVENTORY NEW LINE (LIBBY)- - - - - -100,000 100,000$ na66440 59101 DEBT SERVICE: PRINCIPAL588,200 580,900 573,600 405,000 580,900 (1%) 779,818624,308 (155,510)$ (20%)66440 59102 DEBT SERVICE INTEREST217,683 199,263 185,699 75,626 200,882 (8%) 258,266227,719 (30,547)$ (12%)66440 59103 BOND ISSUE EXPENSE2,375 17,500 - - 6,625 (100%) 18,00018,000-$ 0%66440 59108 DEBT SERVICE SHORT TERM INTEREST- - - 17,696 - na50,00050,000-$ 0%66440 59113 WATER POLLUTION ABATMT PRN 1,550,334 1,586,078 1,804,609 1,638,830 1,647,007 8% 1,815,2171,862,930 47,713$ 3%66440 59114 WATER POLL ABATEMENT INT792,098 756,479 822,775 361,254 790,451 2% 884,595826,590 (58,005)$ (7%)66440 59250 INTEREST: GENERAL4,811 15,859 - - 6,890 (100%) 16,00016,000-$ 0%66440 59501 OTHER FIN: GENERAL- - - - - na---$ na66440 59991 TRANSFER TO GF- INDIRECT COSTS192,316 76,000 82,000 - 116,772 (35%) 82,00082,000-$ 0%66440 59993 TRANS TO CAPITAL PROJECT FUND90,000 - 740,217 - 276,739 187% -30,000 30,000$ naTOTAL REVENUE (6,476,263)$ (6,779,613)$ (7,205,670)$ (4,053,351)$ (6,820,516)$ 5%(6,804,820)$ (6,804,820)$ -$ 0%TOTAL EXPENSE 5,227,749$ 5,386,883$ 6,425,372$ 3,553,626$ 5,680,001$ 11%6,276,186$ 6,534,806$ 258,620$ 4%SEWER COLLECT & DISPOSAL66445 49102 BOND PROCEEDS- - - - - na-$ -$ -$ na66445 51100 SALARY, PERMANENT99,732 69,027 72,483 34,237 80,414 (15%) 68,600179,400 110,800$ 162%66445 51300 OVERTIME 18,101 25,458 16,930 6,035 20,163 (3%) 15,00015,000-$ 0%66445 51700 LONGEVITY7,074 3,593 3,448 3,585 4,705 (30%) 3,4003,400-$ 0%66445 51701 INS:MED BLUE CROSS10,047 25,381 28,223 13,607 21,217 68% 28,70031,140 2,440$ 9%66445 51961 MEDICARE P/R TAX1,811 1,422 1,347 636 1,527 (14%) 1,3002,900 1,600$ 123%66445 51999 FINCOM TRANSFER SALARIES - - - - - na---$ na66445 52101 UTILITY:ELECTRICTY37,372 49,379 48,899 24,199 45,217 14% 55,00055,000-$ 0%66445 52103 UTILITY:FUEL 472 - - - 157 (100%) 700700-$ 0%66445 52105 UTILITY:WATER3,697 3,255 3,829 1,825 3,594 2% 3,8003,800-$ 0%66445 52404 REP&MAINT:BUILDING746 1,000 - - 582 (100%) 1,5001,500-$ 0%66445 52405 REP&MAINT:EQUIPMENT10,952 8,010 5,268 10,348 8,077 (31%) 8,00010,000 2,000$ 25%66445 52407 REP&MAINT:SEWERS9,019 2,367 2,450 3,738 4,612 (48%) 3,5005,000 1,500$ 43%66445 53100 PROFESSIONAL SERVICES90,343 80,000 73,975 24,390 81,439 (10%) 90,500100,000 9,500$ 10%66445 53401 COMM:TELEPHONE- - - - - na---$ na66445 53402 COMM:POSTAGE 9,191 17,175 10,000 - 12,122 4% 18,00018,000-$ 0%66445 53803 OTHER: LICENSE110 - - - 37 (100%) ---$ na66445 54201 OFFICE SUPPLIES4,728 - 3,071 - 2,600 (19%) ---$ na66445 54701 SAFETY:UNIFORMS196 - - - 65 (100%) ---$ na66445 54702 SAFETY:PROTECTIVE CLOTHING- - - - - na-3,000 3,000$ na66445 55302 DPW:SEWER762 520 - - 427 (100%) 520520-$ 0%66445 57101 IN-STATE:MISC TRAVEL345 - 302 - 216 (7%) ---$ na12 SEWER ENTERPRISE FUNDOPERATIONS BUDGETFY2018 BUDGET PROJECTION3-YEAR ACTUALDEPT ACCOUNT ACCOUNT NAME FY2018 BUDGET FY2015 ACTUAL COMPOUND ANNUAL GROWTH RATE FY2016 ACTUAL $ INC/(DEC) FY18 / FY17 BUDGET % INC/(DEC) FY18 / FY17 BUDGET FY2014 ACTUAL SIMPLE AVERAGE FY2017 ACTUALYTD FY2017 BUDGET 66445 57502 INS: WORKMANS COMP- 108 - - 36 na---$ na66445 57404 INS PREM:BLANKET INS, BLDG11,318 11,755 11,437 - 11,503 1% 13,16513,165 0$ 0%66445 59991 TRANSFER TO GENERAL FUND - - - - - na---$ naTOTAL REVENUE -$ -$ -$ -$ -$ na-$ -naTOTAL EXPENSE 316,016$ 298,449$ 281,660$ 122,600$ 298,708$ (6%) 311,685$ 442,525$ 130,840 42% SCONSET WATER TREATMENT66446 49902 BOND ANTICIPATION NOTES- - - - - na-$ -$ -$ na66446 51100 SALARY, PERMANENT64,327 73,473 76,151 32,964 71,317 9% 76,90076,600 (300)$ (0%)66446 51300 OVERTIME - 2,852 2,334 623 1,728 na20,6105,610 (15,000)$ (73%)66446 51700 LONGEVITY PAY1,468 2,248 2,186 2,273 1,967 22% 2,3003,800 1,500$ 65%66446 51701 INS:MED BLUE CROSS6,776 8,989 10,143 4,742 8,636 22% 10,20011,067 867$ 9%66446 51961 MEDICARE P/R TAX954 1,139 1,170 520 1,088 11% 1,4001,500 100$ 7%66446 52101 UTILITY:ELECTRICITY40,089 51,739 60,715 28,173 50,848 23% 55,00055,000-$ 0%66446 52103 UTILITY:FUEL 16,439 14,381 - - 10,273 (100%) 18,00018,000-$ 0%66446 52105 UTILITY:WATER1,773 1,283 1,496 768 1,517 (8%) 1,8001,800-$ 0%66446 52403 REP&MAINT VEHICLE- - - - - na-6,000 6,000$ na66446 52404 REP&MAINT:BUILDING9,370 5,967 - - 5,112 (100%) 10,00010,000-$ 0%66446 52405 REP&MAINT:EQUIPMENT9,819 13,095 15,514 - 12,809 26% 50,00050,000-$ 0%66446 53100 PROFESSIONAL SERVICES387 1,813 1,765 7 1,322 113% 40010,000 9,600$ 2,400%66446 53115 LAB TESTING 1,203 1,569 1,946 565 1,573 27% 1,2001,200-$ 0%66446 53401 COMM:COMCAST INTERNET- - - 889 - na-2,000 2,000$ na66446 53402 COMM: POSTAGE117 - - - 39 (100%) 200200-$ 0%66446 53804 OTHER:FREIGHT- - - - - na---$ na66446 54201 OFFICE SUPPLIES- - - - - na-1,000 1,000$ na66446 54701 SAFETY: UNIFORMS250 - - - 83 (100%) 250500 250$ 100%66446 55302 DPW:SEWER2,005 1,077 - - 1,027 (100%) 2,0002,000-$ 0%66446 55306 CHEMICALS 5,203 1,495 8,403 1,495 5,034 27% 2,5002,500-$ 0%66446 57101 IN STATE: MISC TRAVEL- 784 - - 261 na---$ na66446 57404 INS PREM: BLANKET INS, BLDG26,795 27,093 27,620 - 27,169 2% 30,34530,345 (0)$ (0%)66446 57502 INS: WORKMAN'S COMP- - - - - na---$ naTOTAL REVENUE -$ -$ -$ -$ -$ -$ -$ -$ naTOTAL EXPENSE 186,976$ 208,998$ 209,442$ 73,020$ 201,805$ 6% 283,105$ 289,122$ 6,017$ 2% SEWER ENTERPRISE GRAND TOTALTOTAL REVENUE(6,476,263)$ (6,779,613)$ (7,205,670)$ (4,053,351)$ (6,820,516)$ 5% (6,804,820)$ (6,804,820)$ -$ - TOTAL EXPENSE5,730,741$ 5,894,330$ 6,916,474$ 3,749,246$ 6,180,515$ 10% 6,870,976$ 7,266,452$ 395,476$ 6% VARIANCE (Excess) / Deficit(745,522)$ (885,283)$ (289,197)$ (304,105)$ (640,001)$ (38%) 66,156$ 461,632$ 395,476$ 598% SOURCE: RETAINED EARNINGS*-$ 885,283$ 289,197$ 304,105$ 640,001$ na(66,156)$ (461,632)$ (395,476)$ REMAINING VARIANCE(745,522)$ -$ -$ -$ -$ -$ -$ -$ 13 FY 2018 Personnel Spreadsheet Sewer Enterprise FundNumber of Positions in DepartmentORG: 66440ORG: 66445ORG: 66446Full-time911Part-time000Seasonal000Temporary000Vacancies100New Positions Requested020TOTAL OF ALL POSITIONS 10 3 1Name PositionAvg Hours Per WeekJob CodeClass & Step as of 6/30/17(e.g., B -Step 3)Yearly Salaryas of 6/30/17FY18 Anniversary DateFY2018 ProjectedSalaryLongevityPayEducationPayCertificationPayHolidayPayOtherTotal byEmployeeORG: 66440GRAY,DSEWER DIRECTOR40.00NON-UNION 115,00011/01/17116,50000000116,500VACANT - FUNDEDCHIEF WWTP40.00 PW47 NON-UNION 97,20012/18/1798,2000000098,200MANNING, K.GENERAL FOREMAN SEWER PLANT 40.00 PW31 M6 STEP 776,60005/18/1876,6002,300000078,900ALLEN, P.OPERATOR WWTP40.00 PW43 M4 STEP 260,30008/03/1761,9000000061,900LEVEILLE, W.SEWER LAB TECH40.00 PW42 M4 STEP 771,90012/23/1771,9002,200000074,100GARY, A.ASSISTANT CHIEF40.00 PW44 M5 STEP 774,10007/05/1774,1003,000000077,100MOONEY, S.OPERATOR WWTP40.00 PW43 M4 STEP 771,90012/20/1771,9000000071,900HARDY, J.SR EQUIPMENT OP SEWER40.00 PW51 M3 STEP 768,40010/18/1768,4000000068,400FRAZIER, P.MAINT TECH SEWER40.00 PW41 M3 STEP 764,50001/19/1868,4000000068,400TBDADMIN ASSIST.40.00 PW20 S2PO STEP 161,30006/30/1861,3000000061,300ORG: 66445VACANT - FUNDED*SEWER COLLECTIONS40.00 PW26 M3 STEP 768,40012/07/1768,4003,400000071,800VACANT - REQUESTED SEWER COLLECTIONSM3 STEP 155,50006/30/1855,50055,500VACANT - REQUESTED SEWER COLLECTIONSM3 STEP 155,50006/30/1855,50055,500ORG: 66446INGLIS, R.PLANT MANAGER40.00 PW10 M6 STEP 776,60005/11/1876,6003,800000080,400* Employee recently retired and vacancy will be filled shortly.org:66440 org: 66445org:66446769,200179,40076,60000 07,500 3,400 3,80000000000000000075,00015,00020,610851,700197,800101,01012,3002,900 1,500223,92031,14011,0671,087,920231,840113,577ORG: 66440; 66445; 66446Total Prorated Salary (enter on Munis 51100)Total Seasonal Salary (enter on Munis 51xxx)Total Longevity (enter on Munis 51700)Total Personnel Services Total Education (enter on Munis 516xx)Total Cerfification Pay (enter on Munis 51551)Total Holiday Pay (enter on Munis 518xx)Total Other Pay (enter on Munis line where appropriate)Shift Differential (enter on Munis 513xx)Overtime (enter on Munis 514xx)Salary SubtotalMedicare (enter on Munis 51961)Insurance:Medical BSBC (enter Munis 51701)14 PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPALIssue PaymentsPaymentsPayments Payments Payments Payments Payments Payments PaymentsPurposeDateFY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025SEWER ENTERPRISE42,122,929                39,527,894                37,040,655                34,591,380                32,081,129               29,516,672               27,046,641                24,521,773               22,084,104                MWPAT 98‐1438/25/200460,000                         60,000                         60,000                        65,000                        65,000                       ‐‐‐MWPAT 98‐1448/25/200415,000                         15,000                         15,000                        15,000                        15,000                       ‐‐‐MWPAT 98‐1458/25/200415,000                         15,000                         15,000                        15,000                        15,000                       ‐‐‐MWPAT CW 02 50A11/23/2004324,363                      332,434                      344,413                     354,859                     367,377                     367,389                     370,341                     ‐MWPAT CW 02 50 10/26/2006196,378                      205,512                      210,079                     219,213                     223,780                     237,480                     255,748                     511,496                     520,630                      MWPAT CW 01 4012/14/2006100,000                      105,000                      105,000                     110,000                     115,000                     115,000                     120,000                     120,000                     SEWER CONSTRUCTION2/15/200815,000                         15,000                         SEWER CONSTRUCTION2/15/200845,000                         45,000                         SEWER 22/15/200870,000                         70,000                         66%% WWTF2/15/200813,200                         13,200                         MWPAT CW 04 2012/9/2008167,594                      170,979                      174,433                     177,957                     181,552                     185,220                     188,962                     192,779                     196,674                      66% MWPAT CW052112/15/2009755,034                      773,484                      792,384                     811,746                     831,580                     851,900                     872,716                     894,041                     915,887                      MWPAT CW 07 177/8/2010181,848                      185,522                      189,270                     193,093                     196,994                     200,974                     205,034                     209,176                     213,402                      SEWER CURRENT REFUNDING 05/20016/7/201240,000                         40,000                         40,000                        40,000                        40,000                       ‐‐‐SEWER ADVANCED REFUNDING 12/01/20036/7/201260,000                         55,000                         55,000                        55,000                        55,000                       50,000                       50,000                        45,000                       SEWER IMPROVEMENTS6/7/2012100,000                      100,000                      100,000                     100,000                     100,000                     100,000                     100,000                     100,000                     100,000                      WASTEWATER MANAGEMENT6/7/2012150,000                      ‐‐‐‐‐‐‐SEWER EQUIPMENT6/6/201355,000                         55,000                         ‐‐‐‐‐‐SEWER EQUIPMENT6/5/201425,000                         20,000                         CW 12 09 PERM FINANCING1/7/2015206,618                      211,108                      215,696                     220,384                     225,174                     230,068                     235,068                     240,177                     245,397                      Refi WWTF Sewer 08 398K Jul'168/3/201613,000                        13,000                        13,000                       13,000                       13,000                        12,000                       12,000                         Refi Sewer2 08 1.435M Jul'168/3/201667,000                        67,000                        67,000                       66,000                       66,000                        66,000                       66,000                         Refi Sewer1 08 870K Jul'168/3/201643,000                        43,000                        43,000                       43,000                       38,000                        38,000                       38,000                         Refi Sewer Const 08 250K Jul'168/3/201610,000                        10,000                        10,000                       10,000                       10,000                        9,000                         9,000                            TOTAL SEWER FUND2,595,035                   2,487,238                 2,449,275                2,510,251                2,564,457                 2,470,031               2,524,868                2,437,669               2,316,989                 Sewer Debt 624,308.00                 MWPAT Debt 1,862,930.44             15 IssuePurpose DateSEWER ENTERPRISEMWPAT 98‐1438/25/2004MWPAT 98‐1448/25/2004MWPAT 98‐1458/25/2004MWPAT CW 02 50A11/23/2004MWPAT CW 02 50 10/26/2006MWPAT CW 01 4012/14/2006SEWER CONSTRUCTION2/15/2008SEWER CONSTRUCTION2/15/2008SEWER 22/15/200866%% WWTF2/15/2008MWPAT CW 04 2012/9/200866% MWPAT CW052112/15/2009MWPAT CW 07 177/8/2010SEWER CURRENT REFUNDING 05/20016/7/2012SEWER ADVANCED REFUNDING 12/01/20036/7/2012SEWER IMPROVEMENTS6/7/2012WASTEWATER MANAGEMENT6/7/2012SEWER EQUIPMENT6/6/2013SEWER EQUIPMENT6/5/2014CW 12 09 PERM FINANCING1/7/2015Refi WWTF Sewer 08 398K Jul'168/3/2016Refi Sewer2 08 1.435M Jul'168/3/2016Refi Sewer1 08 870K Jul'168/3/2016Refi Sewer Const 08 250K Jul'168/3/2016 TOTAL SEWER FUNDPRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPALPayments Payments Payments Payments Payments Payments Payments Payments PaymentsFY2026FY2027FY2028FY2029FY2030FY2031FY2032FY2033FY203419,767,114             17,936,759               16,069,574               14,378,300                12,770,948               11,128,466              9,450,029                7,980,267               6,577,806              200,647                   204,701                     938,266                   961,193                     984,679                     1,008,740                  1,033,388                  1,058,639                1,084,507                1,111,007               1,138,154               217,713                   222,111                     226,598                     231,176                     235,846                     240,611                    100,000                   100,000                     100,000                     100,000                     100,000                     100,000                    100,000                   250,730                   256,180                     261,747                     267,436                     273,248                     279,187                    285,255                   291,454                   297,789                  12,000                     12,000                       11,200                       65,000                     65,000                       63,500                       37,000                     37,000                       35,450                       9,000                       9,000                         8,100                         1,830,356               1,867,184               1,691,274               1,607,352                1,642,482                1,678,437              1,469,762              1,402,461             1,435,943            16 IssuePurpose DateSEWER ENTERPRISEMWPAT 98‐1438/25/2004MWPAT 98‐1448/25/2004MWPAT 98‐1458/25/2004MWPAT CW 02 50A11/23/2004MWPAT CW 02 50 10/26/2006MWPAT CW 01 4012/14/2006SEWER CONSTRUCTION2/15/2008SEWER CONSTRUCTION2/15/2008SEWER 22/15/200866%% WWTF2/15/2008MWPAT CW 04 2012/9/200866% MWPAT CW052112/15/2009MWPAT CW 07 177/8/2010SEWER CURRENT REFUNDING 05/20016/7/2012SEWER ADVANCED REFUNDING 12/01/20036/7/2012SEWER IMPROVEMENTS6/7/2012WASTEWATER MANAGEMENT6/7/2012SEWER EQUIPMENT6/6/2013SEWER EQUIPMENT6/5/2014CW 12 09 PERM FINANCING1/7/2015Refi WWTF Sewer 08 398K Jul'168/3/2016Refi Sewer2 08 1.435M Jul'168/3/2016Refi Sewer1 08 870K Jul'168/3/2016Refi Sewer Const 08 250K Jul'168/3/2016 TOTAL SEWER FUNDPRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPALPayments Payments Payments Payments Payments PaymentsFY2035FY2036FY2037 FY2038 FY2039 FY20405,141,863             3,671,637              2,477,182              1,253,541             0                   0                   1,165,965              1,194,455              1,223,641              1,253,541             304,261                 1,470,226             1,194,455            1,223,641            1,253,541           ‐             ‐              17 INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTERESTIssue Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments PaymentsPurpose Date FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027SEWER ENTERPRISETOTAL DEBTMWPAT 98‐1438/25/200414,100                 10,791                7,794              4,911              1,706              MWPAT 98‐1448/25/20043,396                   2,568                  1,823              1,133              394                 MWPAT 98‐1458/25/20043,396                   2,568                  1,823              1,133              394                 MWPAT CW 02 50A11/23/200494,553                 83,944                77,274            49,115           37,369            27,703           9,258             MWPAT CW 02 50 10/26/2006115,324               104,735              94,219            83,509           72,626            61,084           48,435           21,995           MWPAT CW 01 4012/14/200639,867                 33,533                27,626            22,803           17,321            11,923           5,928             SEWER CONSTRUCTION 250K2/15/20081,013                   525                      SEWER CONSTRUCTION 870K2/15/20083,038                   1,575                  SEWER 2 1.43M2/15/20084,725                   2,450                  66%% WWTF2/15/2008891                       462                      MWPAT CW 04 2012/9/200839,154                 35,768                32,314            28,790           25,195            21,527           17,786           13,968           10,074           6,100              2,047               66% MWPAT CW052112/15/2009513,637               495,188              476,288         456,926         437,091         416,772        395,955        374,631        352,785        330,405         307,479          MWPAT CW 07 177/8/201061,169                 57,495                53,747            49,924           46,023            42,043           37,983           33,841           29,615           25,304            20,906             SEWER CURRENT REFUNDING 05/20016/7/20128,600                   6,600                  4,600              2,800              1,000              SEWER ADVANCED REFUNDING 12/01/20036/7/201219,200                 16,325                13,575            11,100           8,625              6,000             3,500             1,125             SEWER IMPROVEMENTS6/7/201263,500                 58,500                53,500            49,000           44,500            39,500           34,500           29,500           24,500           20,500            17,500             WASTEWATER MANAGEMENT6/7/20123,750                   SEWER EQUIPMENT 275k6/6/20131,650                   550                      SEWER EQUIPMENT 97K6/5/2014900                       400                      CW 12 09 PERM FINANCING1/7/201595,940                 91,807                87,585            83,271           78,863            74,360           69,759           65,057           60,254           55,346            50,331             Refi WWTF Sewer 08 398K Jul'168/3/20164,111                   4,744                  4,484              3,964              3,444              2,924             2,404             1,904             1,424             944                 464                  Refi Sewer2 08 1.435M Jul'168/3/201621,727                 25,070                23,730            21,050           18,370            15,710           13,070           10,430           7,790             5,170              2,570               Refi Sewer1 08 870K Jul'168/3/201613,094                 15,109                14,249            12,529           10,809            9,089             7,469             5,949             4,429             2,929              1,449               Refi Sewer Const 08 250K Jul'168/3/20163,122                   3,602                  3,402              3,002              2,602              2,202             1,802             1,422             1,062             702                 342                   TOTAL SEWER FUND1,129,855           1,054,310          978,032         884,961         806,333         730,836        647,848        559,822        491,932        447,400         403,088          Sewer Debt 227,719              MWPAT Debt 826,590              18 IssuePurpose DateSEWER ENTERPRISETOTAL DEBTMWPAT 98‐1438/25/2004MWPAT 98‐1448/25/2004MWPAT 98‐1458/25/2004MWPAT CW 02 50A11/23/2004MWPAT CW 02 50 10/26/2006MWPAT CW 01 4012/14/2006SEWER CONSTRUCTION 250K2/15/2008SEWER CONSTRUCTION 870K2/15/2008SEWER 2 1.43M2/15/200866%% WWTF2/15/2008MWPAT CW 04 2012/9/200866% MWPAT CW052112/15/2009MWPAT CW 07 177/8/2010SEWER CURRENT REFUNDING 05/20016/7/2012SEWER ADVANCED REFUNDING 12/01/20036/7/2012SEWER IMPROVEMENTS6/7/2012WASTEWATER MANAGEMENT6/7/2012SEWER EQUIPMENT 275k6/6/2013SEWER EQUIPMENT 97K6/5/2014CW 12 09 PERM FINANCING1/7/2015Refi WWTF Sewer 08 398K Jul'168/3/2016Refi Sewer2 08 1.435M Jul'168/3/2016Refi Sewer1 08 870K Jul'168/3/2016Refi Sewer Const 08 250K Jul'168/3/2016 TOTAL SEWER FUNDINTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTEREST INTERESTPayments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments PaymentsFY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036 FY2037 FY2038 FY2039 FY2040283,992         259,931        235,283         210,032        184,164          157,665        130,517        102,707        74,216        45,030        15,130          16,419            11,841           7,171             2,406              14,500            11,438           8,313             5,063              1,688               45,208            39,973           34,624            29,159            23,575             17,870           12,041           6,085             112                 635                 355                 81                    361,301         323,182        285,390         246,660        209,427          175,535        142,558        108,792        74,216        45,030        15,130          ‐               ‐                  19