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Binder1_201507070823053030FY 2016 Budget Department of Public Works Sewer Enterprise Fund FY2015 DPW Sewer Enterprise Fund Review Mission: The mission of the Nantucket Sewer Enterprise Fund is to provide for public health and safety by maintenance of the municipal sewer system including the wastewater treatment plants, pump stations and sewer mains Goals: Continue to meet state mandated discharge limits for treated effluent. Complete the Comprehensive Wastewater Management Plan (CWMP). Initiatives and Accomplishments: •Initiation and completion of Phase IIB sewer project downtown. •Comprehensive Wastewater Management Plan capital plan proposed. •Multiple longstanding needs identified and corrected. •Department being run proactively instead of waiting until things are broken to fix them. SEWER ENTERPRISE FUND FY 2016 Sewer Enterprise Fund Overview •Priorities Develop a funding plan for the CWMP Capital Plan that is supported by all. •Significant Changes Year-to-Year Completion of CWMP and implementation of recommended 20 year Capital Plan. •Key Issues An equitable Financing plan for the proposed Capital Plan will be the biggest issue for the Sewer Enterprise Fund. SEWER ENTERPRISE FUND FY2016 Budget SEWER SEWER ENTERPRISE FUND FY 2012 ACTUAL FY 2013 ACTUAL FY2014 ACTUAL COMPOUND ANNUAL GROWTH RATE FY2014 BUDGET FY2015 BUDGET FY2016 PROPOSED BUDGET FY 2016 INCREASE OR (DECREASE) $ FY 2016 INCREASE OR (DECREASE) % SUMMARY Payroll-Salary $ 760,358 $ 861,412 $ 779,824 1.3% $ 819,725 $ 799,310 $ 875,410 $ 76,100 9.5% Contractual Obligations $ - $ - $ - 0.0% $ - $ - $ - $ - 100.0% Medicare P/R Tax Expense $ 10,681 $ 18,951 $ 11,155 2.2% $ 11,500 $ 11,600 $ 12,600 $ 1,000 8.6% Medical Insurance $ 153,354 $ 167,535 $ 169,696 5.2% $ 162,864 $ 191,900 $ 214,900 $ 23,000 12.0% Barnstable County Retirement $ 117,057 $ 229,213 $ 141,587 10.0% $ 253,277 $ 268,500 $ 138,955 $ (129,545) -48.2% Utilities $ 355,181 $ 475,515 $ 451,632 12.8% $ 640,100 $ 544,550 $ 542,000 $ (2,550) -0.5% Repairs & Maintenance $ 101,157 $ 168,078 $ 103,140 1.0% $ 99,150 $ 146,140 $ 165,100 $ 18,960 13.0% Professional Services $ 267,775 $ 100,130 $ 98,586 -39.3% $ 121,200 $ 295,575 $ 190,900 $ (104,675) -35.4% Sludge Disposal Costs $ 214,117 $ 215,578 $ 201,468 -3.0% $ 215,000 $ 219,100 $ 210,000 $ (9,100) -4.2% Sewer Supplies and Chemicals $ 113,634 $ 122,870 $ 113,032 -0.3% $ 115,900 $ 122,370 $ 113,470 $ (8,900) -7.3% General Insurance $ 111,439 $ 114,946 $ 120,750 4.1% $ 123,650 $ 137,160 $ 128,850 $ (8,310) -6.1% Other Supplies $ 2,706 $ 8,793 $ 12,503 115.0% $ 2,850 $ 9,025 $ 13,300 $ 4,275 47.4% Travel $ 12,470 $ 17,375 $ 14,851 9.1% $ 9,700 $ 11,200 $ 14,945 $ 3,745 33.4% Debt Service $ 2,843,294 $ 3,137,615 $ 3,155,500 5.3% $ 3,829,919 $ 3,554,963 $ 3,895,932 $ 340,968 9.6% Indirect Costs $ 61,834 $ 79,235 $ 192,316 76.4% $ 80,000 $ 76,000 $ 82,000 $ 6,000 7.9% Other $ 102,657 $ 93,081 $ 164,700 26.7% $ 102,470 $ 99,355 $ 194,742 $ 95,387 96.0% TOTAL SEWER $ 5,227,714 $ 5,810,329 $ 5,730,741 4.7% $ 6,587,304 $ 6,486,748 $ 6,793,104 $ 306,356 5% Appendix Department of Public Works Sewer Enterprise Fund Town & County of Nantucket Organization Chart – DPW SEWER ENTERPRISE FUND Director Town Engineer Operations Manager Laborers 21 Seasonal 6 Facilities Manager Facilities Foreman Fleet Manager WWTP Chief Operator Operators 8 Solid Waste Operations 1 Administrative Staff (2) Mechanic Carpenter/ Trades FY 2016 Budget Detail SEWER ENTERPRISE FUND TOWN OF NANTUCKET SEWER - ENTERPRISE FUND Actual BUDGET PROJECTED BUDGET FY2014 FY2015 FY2016 REVENUE 6,476,263 6,276,165 6,475,875 EXPENSES 5,730,741 6,486,748 6,793,104 NET EARNINGS 745,522 (210,583) (317,229) Transfer from Retained Earnings - 210,583 317,229 NET EARNINGS 745,522 (0) - NET SOURCES/USES: Ending FB 745,522 (0) - TOTAL Certified Retained Earnings as of July 1, 2014 3,438,833 SEWER ENTERPRISE WASTE WATER TREATMENT DEPT ACCOUNT ACCOUNT NAME 66440 41710 P&I (6,882)$ (1,394)$ (393)$ -76.1%-$ -$ -$ -$ 0.0% 66440 42460 SEWER FEE INCOME (5,291,805)$ (5,504,396)$ (5,753,902)$ 4.3%(5,304,740)$ (5,504,395)$ (5,753,905)$ 249,510$ 4.5% 66440 42461 DPW SEWER PERMITS (111,913)$ (153,025)$ (193,750)$ 31.6%(111,910)$ (153,025)$ (193,750)$ 40,725$ 26.6% 66440 42462 SEWER LIENS COLLECTED (20,455)$ (24,713)$ (3,676)$ -57.6%(15,455)$ (24,710)$ (3,675)$ (21,035)$ -85.1% 66440 42463 SEWER PRIVILEGE FEE (130,339)$ (425,495)$ (306,579)$ 53.4%(130,330)$ (425,495)$ (306,580)$ (118,915)$ -27.9% 66440 42464 SEWER PRIVELEGE INT FEE (41,419)$ (32,613)$ (38,508)$ -3.6%(40,400)$ (32,610)$ (38,510)$ 5,900$ 18.1% 66440 43275 SEPTIC DISPOSAL FEES -$ (128,040)$ (173,304)$ 100.0%-$ (128,040)$ (173,305)$ 45,265$ 35.4% 66440 48201 INTEREST ON INVESTMENTS (4,921)$ (7,892)$ (6,151)$ 11.8%(4,900)$ (7,890)$ (6,150)$ (1,740)$ -22.1% 66440 51100 SALARY, PERMANENT 450,670$ 523,220$ 497,582$ 5.1%493,400$ 513,900$ 608,100$ 94,200$ 18.3% 66440 51300 OVERTIME 47,430$ 56,443$ 73,827$ 24.8%40,000$ 40,000$ 75,000$ 35,000$ 87.5% 66440 51700 LONGEVITY PAY 1,143$ 1,210$ 7,246$ 151.8%10,000$ 9,800$ 8,300$ (1,500)$ -15.3% 66440 51701 INS PREM: MEDICAL BLUE CROSS 128,789$ 145,291$ 152,874$ 9.0%136,740$ 162,700$ 182,200$ 19,500$ 12.0% 66440 51770 COUNTY: RETIREMENT 117,057$ 229,213$ 141,587$ 10.0%253,277$ 268,500$ 138,955$ (129,545)$ -48.2% 66440 51900 CONTRACTUAL OBLIGATIONS -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66440 51960 COMPENSATION/UNEMPLOYMENT -$ -$ 10,467$ 100.0%-$ -$ -$ -$ 0.0% 66440 51961 MEDICARE P/R TAX 7,239$ 15,310$ 8,390$ 7.7%7,900$ 8,200$ 10,000$ 1,800$ 22.0% 66440 51999 FINCOM TRANSFER SALARIES -$ -$ -$ 0.0%-$ -$ -$ 0.0% 66440 52101 UTILITY: ELECTRICITY 161,251$ 286,164$ 269,765$ 29.3%442,000$ 330,000$ 330,000$ -$ 0.0% 66440 52103 UTILITY: FUEL OIL 53,701$ 57,597$ 65,751$ 10.7%55,000$ 61,100$ 69,700$ 8,600$ 14.1% 66440 52107 UTILITY: LANDFILL 182$ -$ -$ -100.0%150$ 150$ -$ (150)$ -100.0% 66440 52401 REP&MAINT: OFFICE EQUIP -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66440 52403 REP&MAINT VEHICLE 805$ 236$ 100$ -64.8%850$ -$ -$ -$ 0.0% 66440 52404 REP&MAINT: BUILDING 7,571$ 37,812$ 10,370$ 17.0%8,000$ 37,800$ 10,500$ (27,300)$ -72.2% 66440 52405 REP&MAINT: EQUIPMENT 48,189$ 87,048$ 52,765$ 4.6%45,000$ 60,000$ 55,000$ (5,000)$ -8.3% 66440 52407 REP&MAINT: SEWER -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66440 52700 RENTALS/LEASES -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66440 52901 SLUDGE DISPOSAL COSTS 214,117$ 215,578$ 201,468$ -3.0%215,000$ 219,100$ 210,000$ (9,100)$ -4.2% 66440 53100 PROFESSIONAL SERVICES 195,811$ 46,155$ 7,856$ -80.0%50,000$ 215,575$ 100,000$ (115,575)$ -53.6% 66440 53103 GENERAL: ADVERTISING 120$ -$ 383$ 78.7%150$ 150$ 400$ 250$ 166.7% 66440 53115 LAB TESTING 5,405$ 4,646$ 4,317$ -10.6%5,500$ 4,650$ 4,400$ (250)$ -5.4% 66440 53154 PRIVILEGE RECORDING FEE 75$ -$ -$ -100.0%300$ -$ -$ -$ 0.0% 66440 53401 COMM: TELEPHONE 17,132$ 17,903$ 16,274$ -2.5%17,500$ 17,900$ 18,000$ 100$ 0.6% 66440 53402 COMM: POSTAGE 1,770$ 6,148$ 1,185$ -18.2%150$ 150$ 1,200$ 1,050$ 700.0% 66440 53803 OTHER LICENSES & TAXES 511$ 450$ 315$ -21.5%500$ 500$ 320$ (180)$ -36.0% 66440 53804 OTHER: FREIGHT 538$ 1,205$ 191$ -40.5%400$ 1,200$ 200$ (1,000)$ -83.3% 66440 54201 OFFICE SUPPLIES 310$ 1,705$ 747$ 55.2%350$ 1,700$ 1,000$ (700)$ -41.2% 66440 54303 BLDG&EXPENDABLE SUP/EQ 1,751$ 6,628$ 6,868$ 98.0%1,800$ 6,625$ 7,000$ 375$ 5.7% 66440 54701 SAFETY: UNIFORMS 5,021$ 2,737$ 1,388$ -47.4%4,500$ 3,725$ 1,400$ (2,325)$ -62.4% 66440 54702 SAFETY: PROTECTIVE CLOTHING 84$ -$ 1,914$ 378.1%750$ -$ 2,000$ 2,000$ 100.0% 66440 55001 MEDICAL SUPPLIES 544$ 460$ 160$ -45.8%600$ 500$ 500$ -$ 0.0% 66440 55101 BOOKS/SUBSCRIPTIONS 685$ 200$ -$ -100.0%-$ 200$ -$ (200)$ -100.0% 66440 55302 DPW: SEWER SUPPLIES, PIPES 6,667$ 7,080$ 3,427$ -28.3%6,500$ 6,500$ 3,500$ (3,000)$ -46.2% 66440 55306 CHEMICALS 97,782$ 109,378$ 101,635$ 2.0%100,000$ 109,400$ 102,000$ (7,400)$ -6.8% 66440 57101 IN-STATE MISC TRAVEL 9,560$ 9,179$ 9,033$ -2.8%7,200$ 7,200$ 9,000$ 1,800$ 25.0% 66440 57102 IN-STATE:MILEAGE/CAR ALLW -$ 12$ 79$ 100.0%-$ 2,000$ 100$ (1,900)$ -95.0% 66440 57103 IN-STATE SEMINARS, PROF GA 2,634$ 8,184$ 5,394$ 43.1%2,500$ 2,000$ 5,500$ 3,500$ 175.0% 66440 57404 INS PREM: BLANKET INS, BLDG 76,883$ 79,511$ 82,637$ 3.7%83,712$ 87,500$ 87,500$ -$ 0.0% 66440 57406 INS PREM: CLAIM DEDUCTIBLE -$ -$ -$ 0.0%-$ 10,000$ -$ (10,000)$ -100.0% 66440 57502 INS: WORKMANS' COMP 23,567$ 27,204$ -$ -100.0%25,615$ -$ -$ -$ 0.0% FY2015 BUDGET FY 2014 ACTUAL SEWER ENTERPRISE FUND OPERATIONS BUDGET FISCAL YEAR 2016 As of 01/05/2015 FY 2016 INCREASE OR (DECREASE) $ FY 2016 INCREASE OR (DECREASE) % FY 2012 ACTUAL FY 2013 ACTUAL FY2016 PROPOSED BUDGET FY2014 BUDGET COMPOUND ANNUAL GROWTH RATE 66440 57999 MWPAT ADMIN FEE 61,367$ 58,919$ 53,939$ -6.2%62,500$ 60,000$ 60,000$ -$ 0.0% 66440 57899 CONTINGENCY / UNALLOCATED EXP -$ -$ -$ 0.0%-$ 10,000$ 12,972$ 2,972$ 29.7% 66440 58501 ADD EQ:NEW EQUIP- PUMP STATION -$ -$ -$ 0.0%-$ -$ 100,000$ 100,000$ 0.0% 66440 59101 DEBT SERVICE: PRINCIPAL 353,200$ 563,200$ 588,200$ 29.0%542,200$ 2,310,485$ 737,875$ (1,572,610) -68.1% 66440 59102 DEBT SERVICE INTEREST 147,497$ 223,510$ 217,683$ 21.5%210,791$ 1,240,479$ 224,880$ (1,015,599) -81.9% 66440 59103 BOND ISSUE EXPENSE -$ 3,500$ 2,375$ 100.0%35,000$ 4,000$ 4,000$ -$ 0.0% 66440 59108 DEBT SERVICE SHORT TERM INTEREST -$ -$ -$ 0.0%-$ -$ 50,000$ 50,000$ 100.0% 66440 59113 WATER POLLUTION ABATMT PRN 1,483,251$ 1,518,602$ 1,550,334$ 2.2%2,475,542$ -$ 1,866,875$ 1,866,875$ 0.0% 66440 59114 WATER POLL ABATEMENT INT 859,347$ 828,803$ 792,098$ -4.0%566,386$ -$ 1,007,502$ 1,007,502$ 0.0% 66440 59250 INTEREST: GENERAL -$ -$ 4,811$ 100.0%-$ -$ 4,800$ 4,800$ 0.0% 66440 59501 OTHER FIN: GENERAL -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66440 59991 TRANSFER TO GF- INDIRECT COSTS 61,834$ 74,200$ 192,316$ 76.4%80,000$ 76,000$ 82,000$ 6,000$ 7.9% 66440 59993 TRANS TO CAPITAL PROJECT FUND -$ -$ 90,000$ 100.0%-$ -$ -$ -$ 0.0% TOTAL REVENUE (5,607,735)$ (6,277,568)$ (6,476,263)$ 7.5%(5,607,735)$ (6,276,165)$ (6,475,875)$ 199,710$ 3.2% TOTAL EXPENSE 4,651,490$ 5,254,642$ 5,227,749$ 6.0%5,987,763$ 5,889,688$ 6,192,679$ 302,991$ 5% SEWER COLLECT & DISPOSAL DEPT ACCOUNT ACCOUNT NAME 66445 49102 BOND PROCEEDS -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66445 51100 SALARY, PERMANENT 130,197$ 144,327$ 99,732$ -12.5%134,100$ 118,200$ 67,300$ (50,900)$ -43.1% 66445 51300 OVERTIME 9,830$ 21,042$ 18,101$ 35.7%15,000$ 15,000$ 15,000$ -$ 0.0% 66445 51700 LONGEVITY 5,840$ 5,867$ 7,074$ 10.1%4,800$ 5,900$ 3,400$ (2,500)$ -42.4% 66445 51701 INS:MED BLUE CROSS 15,121$ 14,763$ 10,047$ -18.5%16,112$ 18,000$ 20,200$ 2,200$ 12.2% 66445 51961 MEDICARE P/R TAX 2,115$ 2,463$ 1,811$ -7.5%2,200$ 2,000$ 1,200$ (800)$ -40.0% 66445 51999 FINCOM TRANSFER SALARIES -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66445 52101 UTILITY:ELECTRICTY 43,111$ 38,166$ 37,372$ -6.9%44,300$ 47,000$ 45,000$ (2,000)$ -4.3% 66445 52103 UTILITY:FUEL 622$ 1,860$ 472$ -12.9%650$ 700$ 700$ -$ 0.0% 66445 52105 UTILITY:WATER 3,502$ 4,752$ 3,697$ 2.7%3,600$ 3,800$ 3,800$ -$ 0.0% 66445 52404 REP&MAINT:BUILDING -$ 2,255$ 746$ 100.0%-$ 2,255$ 1,500$ (755)$ -33.5% 66445 52405 REP&MAINT:EQUIPMENT 6,213$ 2,638$ 10,952$ 32.8%6,500$ 6,000$ 11,000$ 5,000$ 83.3% 66445 52407 REP&MAINT:SEWERS 27,720$ 23,761$ 9,019$ -43.0%28,000$ 23,760$ 9,200$ (14,560)$ -61.3% 66445 53100 PROFESSIONAL SERVICES 70,910$ 53,975$ 90,343$ 12.9%70,000$ 80,000$ 90,500$ 10,500$ 13.1% 66445 53401 COMM:TELEPHONE -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66445 53402 COMM:POSTAGE 23,438$ 17,175$ 9,191$ -37.4%24,000$ 17,175$ 10,000$ (7,175)$ -41.8% 66445 53803 OTHER: LICENSE 210$ -$ 110$ -27.6%200$ -$ -$ -$ 0.0% 66445 54201 OFFICE SUPPLIES -$ -$ 4,728$ 100.0%-$ -$ 4,800$ 4,800$ 100.0% 66445 54701 SAFETY:UNIFORMS 472$ 224$ 196$ -35.5%500$ 225$ 200$ (25)$ -11.1% 66445 54702 SAFETY:PROTECTIVE CLOTHING 170$ -$ -$ -100.0%170$ -$ -$ -$ 0.0% 66445 55302 DPW:SEWER 4,480$ 442$ 762$ -58.8%4,500$ 500$ 770$ 270$ 54.0% 66445 57101 IN-STATE:MISC TRAVEL -$ 345$ 100.0%-$ -$ 345$ 345$ 100.0% 66445 57502 INS: WORKMANS COMP 92$ 84$ -$ -100.0%-$ 100$ -$ (100)$ -100.0% 66445 57404 INS PREM:BLANKET INS, BLDG 9,383$ 9,029$ 11,318$ 9.8%12,579$ 9,840$ 11,350$ 1,510$ 15.3% 66445 59991 TRANSFER TO GENERAL FUND -$ 5,035$ -$ 100.0%-$ -$ -$ -$ 0.0% TOTAL REVENUE -$ -$ 0.0%-$ -$ -$ 0.0% TOTAL EXPENSE 353,426$ 347,859$ 316,016$ -5.4%367,211$ 350,455$ 296,265$ (54,190)$ -15% FY2014 ACTUAL FY2015 BUDGET FY 2016 INCREASE OR (DECREASE) $ FY 2016 INCREASE OR (DECREASE) % COMPOUND ANNUAL GROWTH RATE FY 2012 ACTUAL FY 2013 ACTUAL FY2016 PROPOSED BUDGET FY2014 BUDGET SCONSET WATER TREATMENT DEPT ACCOUNT ACCOUNT NAME 66446 49902 BOND ANTICIPATION NOTES -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66446 51100 SALARY, PERMANENT 71,203$ 68,246$ 64,327$ -5.0%74,000$ 73,600$ 75,400$ 1,800$ 2.4% 66446 51300 OVERTIME 16,127$ 8,724$ -$ -100.0%20,610$ 20,610$ 20,610$ -$ 0.0% 66446 51700 LONGEVITY PAY 4,208$ 4,997$ 1,468$ -40.9%2,200$ 2,200$ 2,300$ 100$ 4.5% 66446 51701 INS:MED BLUE CROSS 9,445$ 7,482$ 6,776$ -15.3%10,012$ 11,200$ 12,500$ 1,300$ 11.6% 66446 51961 MEDICARE P/R TAX 1,327$ 1,179$ 954$ -15.2%1,400$ 1,400$ 1,400$ -$ 0.0% 66446 52101 UTILITY:ELECTRICITY 62,224$ 52,893$ 40,089$ -19.7%63,000$ 66,800$ 55,000$ (11,800)$ -17.7% 66446 52103 UTILITY:FUEL 12,127$ 14,681$ 16,439$ 16.4%12,500$ 15,600$ 18,000$ 2,400$ 15.4% 66446 52105 UTILITY:WATER 1,328$ 1,500$ 1,773$ 15.6%1,400$ 1,500$ 1,800$ 300$ 20.0% 66446 52403 REP&MAINT VEHICLE -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66446 52404 REP&MAINT:BUILDING 2,216$ -$ 9,370$ 105.6%2,300$ 1,000$ 10,000$ 9,000$ 900.0% 66446 52405 REP&MAINT:EQUIPMENT 8,442$ 14,328$ 9,819$ 7.8%8,500$ 15,325$ 67,900$ 52,575$ 343.1% 66446 53100 PROFESSIONAL SERVICES 1,055$ -$ 387$ -39.4%1,200$ -$ 400$ 400$ 100.0% 66446 53115 LAB TESTING 2,449$ 1,155$ 1,203$ -29.9%2,500$ 1,155$ 1,200$ 45$ 3.9% 66446 53401 COMM:TELEPHONE -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66446 53402 COMM: POSTAGE -$ -$ 117$ 100.0%-$ -$ 200$ 200$ 100.0% 66446 53804 OTHER:FREIGHT -$ -$ -$ 0.0%-$ -$ -$ -$ 0.0% 66446 54201 OFFICE SUPPLIES 100$ -$ -$ -100.0%100$ 200$ -$ (200)$ -100.0% 66446 54701 SAFETY: UNIFORMS 343$ 221$ 250$ -14.6%350$ 225$ 250$ 25$ 11.1% 66446 55302 DPW:SEWER 1,000$ 1,038$ 2,005$ 41.6%1,000$ 1,040$ 2,000$ 960$ 92.3% 66446 55306 CHEMICALS 3,705$ 4,932$ 5,203$ 18.5%3,900$ 4,930$ 5,200$ 270$ 5.5% 66446 57101 IN STATE: MISC TRAVEL 276$ -$ -$ -100.0%-$ -$ -$ -$ 0.0% 66446 57404 INS PREM: BLANKET INS, BLDG 25,173$ 26,407$ 26,795$ 3.2%27,359$ 29,820$ 30,000$ 180$ 0.6% 66446 57502 INS: WORKMAN'S COMP 51$ 47$ -$ -100.0%-$ -$ -$ -$ 0.0% TOTAL REVENUE -$ -$ -$ 0.0%-$ -$ 0.0% TOTAL EXPENSE 222,799$ 207,828$ 186,976$ -8.4%232,331$ 246,605$ 304,160$ 57,555$ 23% SEWER ENTERPRISE GRAND TOTAL TOTAL REVENUE (6,074,775)$ (6,277,568)$ (6,476,263)$ 3.3%(5,607,735)$ (6,276,165)$ (6,475,875)$ 199,710$ 3.2% TOTAL EXPENSE 5,694,755$ 6,262,692$ 5,730,741$ 0.3%6,587,304$ 6,486,748$ 6,793,104$ 306,356$ 4.7% VARIANCE (Excess) / Deficit (380,020)$ (14,876)$ (745,522)$ 40.1%979,569$ 210,583$ 317,229$ 106,646$ 50.6% SOURCE: RETAINED EARNINGS* $ 380,020 $ 14,876 $ - -100.0% $ (979,569) $ (210,583) $ (317,229) $ (106,646) REMAINING VARIANCE $ - $ - $ (745,522) $ 0 $ - $ - $ - FY2014 ACTUAL FY2015 BUDGET FY 2016 INCREASE OR (DECREASE) % FY 2016 INCREASE OR (DECREASE) $ COMPOUND ANNUAL GROWTH RATE FY 2012 ACTUAL FY 2013 ACTUAL FY2016 PROPOSED BUDGET FY2014 BUDGET SUMMARY Payroll-Salary 760,358$ 861,412$ 779,824$ 1.3%819,725$ 799,310$ 875,410$ 76,100$ 9.5% Contractual Obligations -$ -$ -$ 0.0%-$ -$ -$ -$ 100.0% Medicare P/R Tax Expense 10,681$ 18,951$ 11,155$ 2.2%11,500$ 11,600$ 12,600$ 1,000$ 8.6% Medical Insurance 153,354$ 167,535$ 169,696$ 5.2%162,864$ 191,900$ 214,900$ 23,000$ 12.0% Barnstable County Retirement 117,057$ 229,213$ 141,587$ 10.0%253,277$ 268,500$ 138,955$ (129,545)$ -48.2% Utilities 355,181$ 475,515$ 451,632$ 12.8%640,100$ 544,550$ 542,000$ (2,550)$ -0.5% Repairs & Maintenance 101,157$ 168,078$ 103,140$ 1.0%99,150$ 146,140$ 165,100$ 18,960$ 13.0% Professional Services 267,775$ 100,130$ 98,586$ -39.3%121,200$ 295,575$ 190,900$ (104,675)$ -35.4% Sludge Disposal Costs 214,117$ 215,578$ 201,468$ -3.0%215,000$ 219,100$ 210,000$ (9,100)$ -4.2% Sewer Supplies and Chemicals 113,634$ 122,870$ 113,032$ -0.3%115,900$ 122,370$ 113,470$ (8,900)$ -7.3% General Insurance 111,439$ 114,946$ 120,750$ 4.1%123,650$ 137,160$ 128,850$ (8,310)$ -6.1% Other Supplies 2,706$ 8,793$ 12,503$ 115.0%2,850$ 9,025$ 13,300$ 4,275$ 47.4% Travel 12,470$ 17,375$ 14,851$ 9.1%9,700$ 11,200$ 14,945$ 3,745$ 33.4% Debt Service 2,843,294$ 3,137,615$ 3,155,500$ 5.3%3,829,919$ 3,554,963$ 3,895,932$ 340,968$ 9.6% Indirect Costs 61,834$ 79,235$ 192,316$ 76.4%80,000$ 76,000$ 82,000$ 6,000$ 7.9% Other 102,657$ 93,081$ 164,700$ 26.7%102,470$ 99,355$ 194,742$ 95,387$ 96.0% TOTAL SEWER 5,227,714$ 5,810,329$ 5,730,741$ 4.7%6,587,304$ 6,486,748$ 6,793,104$ 306,356$ 5% FY2015 BUDGET FY2014 ACTUAL FY2016 PROPOSED BUDGET FY 2016 INCREASE OR (DECREASE) $ FY 2016 INCREASE OR (DECREASE) % FY 2012 ACTUAL FY 2013 ACTUAL COMPOUND ANNUAL GROWTH RATE FY2014 BUDGET Sewer Enterprise Fund Number of Positions in Department ORG: 66440 ORG: 66445 ORG: 66446 Full-time 7 2 1 Part-time 0 0 0 Seasonal 0 0 0 Temporary 0 0 0 Vacancies 1 0 0 New Positions Requested 0 0 0 TOTAL OF ALL POSITIONS 8 2 1 Name Position Avg Hours Per Week Job Code Class & Step as of 6/30/15 (e.g., B -Step 3) Yearly Salaryas of 6/30/15 53 Week Adjustment FY16 Anniversary Date FY 2016 ProjectedSalary LongevityPay EducationPay CertificationPay HolidayPay Other Total byEmployee ORG: 66440 INGLIS, R GEN FOREMAN 40.00 PW31 M7 Step 8 77,438 77,647 11/05/15 78,900 3,900 0 0 0 0 82,800 MOORE, R GEN FOREMAN 40.00 PW31 M4 Step 8 71,661 71,854 01/05/16 72,800 0 0 0 0 0 72,800 ELIGIBLE 2019 UNDER NEW 2012 CONTRACT LEVEILLE, W SW LAB TECH 40.00 PW51 M4 Step 8 71,661 71,854 12/23/15 72,800 2,200 0 0 0 0 75,000 GRAY, D PLANT MANAGER 40.00 PW10 M7 Step 8 77,438 77,647 12/08/15 78,700 0 0 0 0 0 78,700 ELIGIBLE 2018 UNDER NEW 2012 CONTRACT FRAZIER, P.MAINT TECH SEWER 40.00 PW41 M3 Step 6 60,065 60,227 01/19/16 60,900 0 0 0 0 0 60,900 ELIGIBLE 2021 UNDER NEW 2012 CONTRACT HARDY, J.SR EQUIP OPERATOR 40.00 PW51 M3 Step 7 61,859 62,025 10/21/15 63,100 0 0 0 0 0 63,100 MOONEY, S.SR EQUIP OPERATOR 40.00 PW60 M3 Step 5 58,313 58,470 12/20/16 58,100 0 0 0 0 0 58,100 GARY, A.MAINT TECH SEWER 40.00 PW41 M4 Step 8 71,661 71,854 07/05/15 73,500 2,200 0 0 0 0 75,700 NEW POSITION ASST PUBLIC HEALTH DIRECTOR-PORTION OF SALARY 07/01/15 49,300 49,300 ORG: 66445 BUTLER, P SEWER COLLECTIONS 40.00 PW26 M3 Step 8 65,634 65,811 07/01/15 67,300 3,400 0 0 0 0 70,700 ORG: 66446 MANNING, K GEN FOREMAN 40.00 PW31 M6 Step 8 74,852 75,054 05/18/16 75,400 2,300 0 0 0 0 77,700 750,800 14,000 764,800 org:66440 org: 66445 org:66446 608,100 67,300 75,400 0 0 0 8,300 3,400 2,300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 75,000 15,000 20,610 691,400 85,700 98,310 10,000 1,200 1,400 182,200 20,200 12,500 883,600 107,100 112,210 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 Subtotal Medicare (enter on Munis 51961) Insurance:Medical BSBC (enter Munis 51701) FY 2016 Personnel Spreadsheet ORG: 66440; 66445; 66446 Total Prorated Salary (enter on Munis 51100) Total Seasonal Salary (enter on Munis 51xxx) EXISTING DEBT AS OF 06/30/2013 TOTAL TOTAL TOTAL ****************** Issue PRINCIPAL INTEREST P & I Payments Payments Payments Payments Payments Payments Payments Payments Payments Purpose Date 6/30/2014 6/30/2014 6/30/2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 SEWER ENTERPRISE TOTAL DEBT MWPAT 94-10 8/1/2001 22,259 749 23,008 23,008 MWPAT 98-143 8/25/2004 420,000 76,930 496,930 75,321 72,307 74,100 70,791 67,794 69,911 66,706 MWPAT 98-144 8/25/2004 100,000 18,473 118,473 14,979 19,180 18,396 17,568 16,823 16,133 15,394 MWPAT 98-145 8/25/2004 105,000 18,528 123,528 20,034 19,180 18,396 17,568 16,823 16,133 15,394 MWPAT CW 02 50A 11/23/2004 3,083,455 616,074 3,699,529 432,423 426,714 418,916 416,378 421,687 403,974 404,747 395,092 379,599 MWPAT CW 02 50 10/26/2006 2,954,804 868,394 3,823,198 320,826 320,130 311,702 310,247 304,298 302,721 296,406 298,564 304,183 MWPAT CW 01 40 12/14/2006 1,080,000 254,433 1,334,433 145,329 140,104 139,867 138,533 132,626 132,803 132,321 126,923 125,928 SEWER CONSTRUCTION 2/15/2008 160,000 44,138 204,138 21,006 20,556 20,088 19,600 14,075 13,713 13,313 12,913 12,513 SEWER CONSTRUCTION 2/15/2008 600,000 176,706 776,706 67,875 66,525 65,119 63,656 62,081 60,450 58,650 56,850 50,050 SEWER 2 2/15/2008 985,000 297,563 1,282,563 112,688 105,438 103,250 100,975 98,525 95,988 93,188 90,388 87,588 66%% WWTF 2/15/2008 184,800 56,084 240,884 20,279 19,883 19,470 19,041 18,579 18,101 17,573 17,045 16,517 MWPAT CW 04 20 12/9/2008 2,366,793 320,923 2,687,715 206,747 206,747 206,748 206,747 206,748 206,747 206,748 206,747 206,747 66% MWPAT CW0521 12/15/2009 23,111,416 7,336,696 30,448,112 1,268,672 1,268,672 1,268,671 1,268,672 1,268,671 1,268,673 1,268,671 1,268,671 1,268,671 MWPAT CW 07 17 7/8/2010 3,502,333 628,951 4,131,284 243,017 243,017 243,017 243,017 243,017 243,017 243,017 243,017 243,017 SEWER CURRENT REFUNDING 05/2001 6/7/2012 281,100 45,229 326,329 52,123 50,606 48,600 46,600 44,600 42,800 41,000 SEWER ADVANCED REFUNDING 12/01/2003 6/7/2012 545,000 124,450 669,450 83,400 81,600 79,200 71,325 68,575 66,100 63,625 56,000 53,500 SEWER IMPROVEMENTS 6/7/2012 1,800,000 614,000 2,414,000 170,500 167,500 163,500 158,500 153,500 149,000 144,500 139,500 134,500 WASTEWATER MANAGEMENT 6/7/2012 450,000 27,750 477,750 164,250 159,750 153,750 MWPAT T5 97 1148 A COMM SEPTIC 5/22/2013 430,604 0 430,604 47,845 47,845 47,845 47,845 47,845 47,845 47,845 47,845 47,845 SEWER EQUIPMENT 6/6/2013 220,000 9,075 229,075 59,125 57,750 56,650 55,550 SEWER EQUIPMENT 6/5/2014 97,000 4,618 101,618 28,918 26,400 25,900 20,400 CW 12 09 PERM FINANCING 1/7/2015 4,999,200 1,123,314 6,122,514 304,429 302,558 302,915 303,281 303,955 304,037 304,428 304,827 305,234 T5 97 1148 B COMM SEPTIC PERM FINANCING 1/7/2015 256,000 0 256,000 12,800 12,800 12,800 12,800 12,800 12,800 12,800 12,800 12,800 TOTAL SEWER FUND 47,754,764 12,663,076 60,417,841 3,895,593 3,835,261 3,798,898 3,609,094 3,503,022 3,470,945 3,446,323 3,277,180 3,248,691 EXISTING DEBT AS OF 06/30/2013 ******************************** Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments Payments FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 FY2033 FY2034 FY2035 FY2036 FY2037 FY2038 FY2039 533,491 520,630 120,000 12,113 11,700 11,275 10,850 10,425 48,450 46,800 45,100 43,400 41,700 84,788 81,900 78,925 75,950 72,975 15,989 15,444 14,883 14,322 13,761 206,747 206,747 206,747 206,748 1,268,671 1,268,671 1,268,671 1,268,672 1,268,671 1,268,672 1,268,671 1,268,671 1,268,671 1,268,671 1,268,672 1,268,671 1,268,681 1,268,671 1,268,671 243,016 243,017 243,017 243,017 243,017 243,017 243,014 243,017 46,125 129,500 124,500 120,500 117,500 114,500 111,438 108,313 105,063 101,688 305,651 306,076 306,511 306,955 307,409 307,872 308,346 308,830 309,324 309,830 310,346 12,800 12,800 12,800 12,800 12,800 12,800 12,800 12,800 12,800 12,800 12,800 3,027,340 2,838,286 2,308,429 2,300,212 2,085,258 1,943,798 1,941,143 1,938,381 1,692,483 1,591,301 1,591,818 1,268,671 1,268,681 1,268,671 1,268,671 0