HomeMy WebLinkAbout0255.093,
---------......
l.pril 22, 199)
THE HONORABLE CI11 COUNCIL
Palo Alto, California
12
MlEHPMElfT TO 1992-93 ~_!pX_gAR SUMM.ARY/5;A:fnl_TAL rMPROVEMENT ___ .J:~_~
Cell) YlNANCI~L_S'IATOS REPORT: .A!;_COUNTING FORmmJt.1t.NPFILL CLO
SURl:IPOS'l'_-C:t.OSURE COSTS AND ~_r::.vISED BUDGET. ~_END:H'ENT .oRDINANCE
Members of the Council:
In the 1992-93 Midyear Financial Su~mary presented to the Finance
committee on Marcr. 9, 1993 (CMR:-178~9J) I staff recoITrme.tided changes
in accounting for costs associated with the landfill closut"e and
post-closure operatious. The following discussion and the attached
Budget .Amendment Ordinance (BAO) reverses this recornmendation t
pending official notification from the regulating State bo~rd and
official resolution by council regarding the Closure/Post-Closure
Reserve of th€ Refuse Fund.
staff had proposed changir.g the accounting for landfill clo51Jre and
post-closure costs in accordance with a proposed accounting
standard frott. the. Gove!."n"'ental Accounting Standard Board (GASB).
The change "",ould involve the establishment of a clo511re/post
closure liability based on landfill capi\~ity usase~ Since the
City's landfill area is approximately "three-quarters filled, the
resulting liability will reflect a substantial amount of the total
closure/post-closure costs expected to be incu~red fer the life of
the landfill through the required post-closure period.
In July of 1990~ Council established a special res.erve in t.he
Refuse Enterprise Fund to accumulate sufficient funds to meet
closure/post-closure costs. The "Landfill Closure and Post-C;'osure
Maintenance Reserve" served to comply with Sections 18282 and 18285
CMR:255:93
Title 14 of the California Code of Regulatiol1s, • .. ·hich require a
financial assurance mechanism to demonstrate financial responsibil
ity for financing tr.ese anticipated costs. Altr.ough staff believes
that the fully-funded liability ~hich ~ill result fro~ the
accounting changes re:::::onuM:'nd(:'!d in the Midyear Report will u.ltimate
ly satisfy the State's financia 1 assurance mechanism requirerr,ent,
staff h3S not yet received official verification of this from the
Caliiorni" Integrat-ed Waste Managerne:1t Board, ..... hich l!lonitors
compli&nce on this issu.e. ccnseqllently, staff ',til 11 return to
Council later this year ~ith the final version of the accounting
changes, accompanied 01' a proposed resolution to 1 iquid!!lte the
current Landfill Closure and Post-closure Maintenance Reserve. and
offi~ially designate the fully-funded liability as the financial
:aechanism to satisfy 'I'itl~ 14 requirements.
I~ order to continue to meet state regulatory regulations, staff
recoIrU!.ends that Council approve the attached BAD, ... 'hich is a
duplicCtte of the one attached to the Midrear Financial SUl111llary
Report to COUncil (CMR:17S~93J, .rith the one exception that the
relevant landfill transdctions have been stricken. This BAO will
then supersede the !Hdyeat Report BAO.
Respectfully submitted,
(lul( -j~tJJ..J
O.ROL FERRELL I'
Ace unt1ng Manager
LY~Z?O DJ ector of inance
I ~-
#' t;:;-/ / --
, ' L.~~,-Yr-'"~
FLEMING, I
~l ty Manager \ ____ , /
,
Attachment: Budget JI..menjment OrdiOlance
Related Statf Reports: C.~:178:9J
CMR:255:93 2
• i
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IREVISED)
ORDINANCE NO.
ORDIN~~CE OF THE COu~CIL OF THE CITY OF PALO ALTO
AMENDING THE BUDGET FeR FISCAL YEAR 1992-93
TO ADJIJST BUDGETED REVENUES J. ... i~D EXPENDI'"fURES
IN ACCORDANCE WITH RECOMMENDATiONS IN THE MID-YEAR REPCRT
w~EREAS, pursuant to the provisions of Section 12 of Article
III of the Chart,=,r of the city of Palo Alto, the Cr.-uncil on June
22~ 1992 1 did adopt a budget for fiscal year 1992-93; and
lIrr'HEREAS. after reviewing the current budgeted revenues and
expenditures far fiscal year 1992-93, adjustments to the bUdget =re
reco:mrn.cnded to lUore accurately reflect yec:r-end t-o:~·ojections~
NOW, THEIlEFORE. tr.e Council of the city of Palo Alto does
ORDAIN as follo"",·s:
SECTIon 1. The sum of Sixty Seven Thousand Four Hundred
Twenty Seven Dollars {'56? 427) is hereby reduced from the Budget
Stabiliz:a't.ion Reserve in the General Flmd and the 1\8702 Reserve is
incre_ased by TWo Million Five Hundred Ninety Seven Thousand Dollars
{$2,597,OOO} to reflect all changes as dis.played on Exhibit "A",
which is attached to this ordinance and incorporated herein. by thiz
reference.
SECTro~. Tr.e sum cf Two Hundred Seventy Seven Thousand
Ninety Four Dollars ($277,094) is hereby rEduced from the Reserve
Allocation For Retained EiSrnings in the Equipment Replacement
Internal Service Fund to reflect all changes as displayed on
Exhibit "A" ~
SECTION 3. The sum of Thirty Thot.:sam! Six Hundred Sixty Eight
Dollars ($30,668) is hereby-added to tbe Reserve Allocation for
R~tained Earnings in the Vehicle Maintenance and the sum of Twenty
Six Thousand lV-o Hundred Thirteen Dollars ($26.213)is adde;j to the
AB702 Reserve to reflect all changes as displayed on Exhibit "A".
SE'CTI01L..L. The sum of Four Thousand Six: Hundred Eighty Four
Dollars ($4,684) is hereby added to the Reserve Alle'cation foc
Retained Earnings in the Prir.ting Services and the sum of Four
Thousand Seven Hundred seventy Dollars ($4~ 7"/0) is added to the
AB702 Reserve to reflect all changes as displayed on Exhibit ~A"~
SECTION 5. The sum of One Thousand Nine. Hundred Twenty Six
Dollars ($1,926) is hereby added to the Reserve Allocation fer
Retained Earnings in the Mailing Services and the sum of Two
Thousand Eighteen Dollars ($2,018) is added i.o the AB702 Reserve to
ref lent all changes as displayed on Exhibit "A".
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SECTION 6. The sum of Seven HL:ndrec Forty Two Thousand Seven
Hundred Eighteen Dollars ($742,718) is hereby odded to the Reserve
Allocation fc;.,r Retained Earnings in the Self In'=:l..lrance Fund to
reflpct all changes as di!:5pla Jo'ed on Exhibit "All.
g£',rI OJL2. The SUt!'. of On~ Million Ons Hundred Sixteen
Thousand One Hundred Forty Th~ee Dollars [$1,115,143) is hereby
addsd to the Transfer Stabilization Reserve in trie Water Fund and
the sum of Eighty T .... ·o Thol.lsand Three Hundred Ninety Four Dollars
($82~394) is added to the AE702 Reserve to reflect all chang~s as
displayed on Exhibit "BI', which is attached to this ordjnance and
incorporated herein by this reference.
SECTrQN __ ~. The sum of Forty F'our thousand Five Hundred
Dollars ($44 1 500) is hereby reduced from the System Improvement
Reserve in the Electric Fundi the sum of Six Million Three Hundred
Nineteen Thousand Thirt)· Three Dollars ($6,319,033) is added to the
Tz-a"nsfer Stabilization Reservej the sum of 1".'0 Hundred Thirty
Thousand Eighty Eight Dollars ($230,088) is added to the AB702
Reservej and the sum of FOUl:' Hundred Sixty Thouc;and Dollars
[$460,000) is added to the Calaveras Reserve to reflect all changes
as displayed on Exhibit "A~.
SECTI.~~ The SUr:l of One Thousand Five Hundred Dollars
'$1,500) is hereby red~ced from the Sysr.e~ I~provement Reserve in
the Gas Fundi the sum of One Million lwO Hu~dred Twenty Thousand
Four Hundred Twenty Dollars ($1,220,42Q) is added to the Transfer
stabiliz.ation Reserve ar:d the A8702 Reserve is increased by seventy
Four Thousand One Hundred Fifty Six Dollars ($74,156} to reflect
all changes as displayed on Exhibit "B't ~
SECTION 1.Q. The sum cf Eighty Eight Thousand Ninety Eight
Dollars ($88,098) is hereby reduced from the system Improvement
Reserve in the Refuse Fund and the Sum of Eighty 'I"'~o Thousand Seven
Hundred 3ixty Nine Dollars (582.769) is added ~c the AS7J2 Reserve
to reflect all changes as displayed en Exhibit J1B'1 ~
SECTION 11. The sum of Forty Si~ Thousand Four Hundred Sixty
Two Dollars ($4-6.462) is hereby added to the SysteI:'l Improvement
Reserve in the Wastewater l'reatrr.ent Fur.d and thE AB702 Reserve is
increased by One Hundred Nineti-' Five Thousand Three Hundred seventy
Five ($195,375) to reflect all changes as displayed on Exhibit nB"~
SECTION 12. ~ The sum of One: Hundred Ten Thousand Nine Hundred
Twenty Eight Dollars ($11G,928) is l"1ereby added to the System
Ill1prcvement Resarve in the. Waste'water Collection Fund and the AB702
Reserve is increased by Thj t"t}' Thousand Five Hundred Sixty Three
Dollars ($30,563) to reflect all changes as displayed on Exhibit
nBn.
SECtlQtL_U .. ~ The sum of N inet'j Seven Thousand Four Hundred
Fourteen Dollars ($97,414) is hereby added to the System
Iruprovernent Reserve in the Stonn Drainage Fund and the AB702
•
b ' ---~-~----------------------
":~;";''':'' __ ''''''' __ ''''~' __ ''_'''" ___ '''~'~_<'':Y ___ ~ ___ ..
Reserve is increased by Sixteen 'Thousand S:'x Hundr-ed Sixty Eight
Dollars ($16,668) to reflect a!l changes as displayed on Exhibit
IIIB"4
SE{.'TIOlL __ L~~ The Council of the City of Pa:lc A.lto hereby finds
that the enactlTlel"'.t of the ordinance is not a project t:nder the
California Environmental Qual i ty ~~ct and, therefore I no
environmental impact aseSS1!1ent: is nec£ssary.
SECTION 15.
P.tunicipal Code,
adoption.
As provided in Section 2.04.)75 of the Palo Alto
this ordinance zhall become effective upon
I~RODUCED AND PASSED:
AYES:
NOES:
ABSTENT10NS:
ABSENT:
ATrEST: APPROVED:
city Clerk
APPROVED AS TO FOrt!'!:
Sr. Asst. City Attorney
APPRO')tED;
City Martager
Director of Finance
Director of Public Works
Director of Utilities
•
EXHiBIT ,1\ (Rc~i~{n
d.t!! OtJ)t-ct Dt-SCM))lir.,n Crof"di1 fir" I! Budgrt
GENERAL FUND· REVENU:
00100000 1101 Secure4 65(l,O{1O , ,
0.1200000 I~~ 5313 RedC'mlliiun ::?,OUO
{W200000 J]80 Real Es:!ate Prop. C{llJ~e)_ T-I", 218,I!W
0<J200000 1181 SalesT.au: 215,00n
NI!()()OOQ 1183 MotnrVchick Tal: 58,000
0<J20<J0<J0 1HI5 T ram.ient Occapanq tn JfJ2,OOO
fKl270nO 120J Pilirki!! g Violatioas .n,{)fj{] •
00"27t526 1.:32 Stallrerd Communication 17$2(J
00275420 1267 StanfQrd Year End Adj-Comrn 20,000 •
f¥.I27S220 1251 SLAe 10.000
OO17~210 1]52 SI.anronJ Fj~ 2J.1j,OO(l
(}f):!75220 1l6i Stanrord Year End Adju~tmcnt 121,000
0027S(i60 1267 SlAC·Year End Adjunmfnl 14,noo +
oo2735:S11 1309 Paramedic Scnkc~ Fee 7~,Of'1l +
001613-'1 13>4 Project !'wr;}J;i!il~ EnmlJce 7,420 +
(}016H1O 133? Plan. Chc-cking F~ 'O,nOf, +
00264520 1458 Building Addtn Permit 25,OO(J +
0<1262341 l52S Project I\tnbmtJ Grant 42.9~9 +
00200006 1601 Intcrc« 04 Inyestmt:n!s 270,{)O(J •
TOT.-\L, CE~ERAl fUND REVENUE .572,369 1,899,826 (1,327,451)
GENER'L FUND· EXPENSE
OO:U;~I 3120 Adn::r1is1ng & Pub "'" +
0021]110 ""3 Lillbj]jt)l Inwrance ·MeR ],690
0021l1l(J 3343 Liabilif)' IriSl!rallu:..Qcrlo; 1,('9{}
00216110 JJ.lJ Lia!";ilit) III~r:.mce-.'\ud;IOI" 1, t~2
002181J{1 3]4J Uat.i!ify In.Glrance·AUorm:~ 2Jn~
002Jl]JO 33'3 Liabilit~ InsuranCE: H..:m.an Ru J.,."i3..1
00235110 3>43 Liabilit} In:iurance JRn 4,763
'OO2-"m ,>4, Li.hilicy rnSlrrallct: Financt: 13,091
002~y@ JJ-U LiBhilit~· rnwrance-Pub, Wks.. 2r.,7J5
0026'~ '>43 LiOibility Insur.;,:.nct PlannijJ~ 1I,IBl
00271!:'!! 3343 Liabilit~, ]lIsurance Poiire 51,JIS
0021~~j '>43 Liabijif) fn.sura:1ce fire J5,9!'3
0028~ ,>4' Liability InSllranct Comm. S" J9,79~
(l(12f12J41 3)46 Grants & Suhsidic! 4-4,1199 +
00275~50 38J3 Fire-Bad OeM tl:j)cnsc 50,noO +
00270210 3813 Police~Bad Debt Espen~ '!i,DO{) +
00218"1@ ~O9~ B-cncfl{s Aflocati1'11l· At1 ~6,883
002J61@'% 3m Dendi ts Allocation· Aud 22,175
00212J,:~'~; 3099 Bcncfih Allocation· Clk 2.5,iJB
002J:~g 3D99 Bcndiu Allocaljon· Fin 16.5.539
OO175;~!, J<l'9 Be nrnts Aflocalitln . Fi re 1,013,9:81
, .. EXHIRIT" tP.c\'i~il')
OO:uS:~@ JIJ'l'l BClu:r,tll Alloc!ltioll • IRO 81,t'8
OOlll@@ l<m ikl1dit, Alloc.1tioD • M gr ~r<.9ti~
002J2,g;,!> J()99 Bt'nefilJ AriocaliCll -Per G6,1119
00261@@ m. il<;nefits Allocation -Pia 217.956
oong@~ JIJ'l'l Benefiu AllocattuD -Pol 1.11~ • .s,..IJ
OOl.5:~..;!: lim Be ... efifs .,noc!!.i ifJlt • PW 373.,5H
002'@~ J{/\l'J &11~r.ls Alloc alion • SCS .53~.2J6
0014-1530 3908 StOTeS Deliw"')' 2.500 +
002~320 J""" Str"ed Maintt:nOllllce 1:"',000
OOl3>-l6<l ,..8 Traff"a.c Control ::!,sOO +
0025-45-40 3%8 Side\t'alk l\of.aiT1tel"ance 1,1>00 +
002548:211 ,968 SlvrTII DrlLia Jl.H3 +
0(1275220 J96' [q-.lipmenl Maim-Fire Suppres,ion on ]0,000 +
00275JJO 3968 Equrpmcnl1\hint· Fire P~~entimt 4,000 +
002!1lJ1O 3". ,"' .. ter Salt"i. PW Admin i .2,u +
00232330 3%. Wafu Sakl·P~" Cu!tollial 2.55l +
OOl'i';}4I{) ,'HiD Waler Sales-P{llite .-'ntmar 1,!!.58 +
00275110 J%O Watn SOIle5--Fj"e 1,1 il
00283330 3960 Wafer Salt! Cubbcr~ ]6.139
002&36«) 396<1 Water Sales-SCS SdCDCes J,'1;J +
00283741} 3%C W.ater s.rc!.--S('S Op<'n Space 94,,931 +
001'-'510 3'HiD Waler Sales-SCS Lib rat)' 78S •
002XS720 '960 Water Salcs-SCS ~lrCoorse 69,8IJ +
OOZS~710 ,960 Water SalH Park,. 13.191 +
00252310 ,,., [~S.~ P\\' Buildinll Cu~lodi ... 1 19,000 +
OO~ 3961 Etcc:: Sales-PW Opcnliun-Slreet Lght 1,600 +
OO~ J%' E~ SaI~ P\V Operation-Storm Dn.in 1,000 +
002734JO '%1 Eie( SaJn-. Folke _-'nimal Ser 1,400 +
00282310 '%1 Elet SaTes-SCS Arts & ClI ftu n:: J,400 +
002832)0 396] [lee Soller SCS Retreation ",BOO +
002&J640 3961 [icc Sak~ SCS Oper. Sp &. Sci 2,1>0(1 +
00232110 3977 Equipment Rcpl.arement-Per.k'l.nnd 21'
OOl'445Jil 39",' Equipment Replacement-finance 1.9S6
0015@@ 3977 [.quif1lnel1! Replacement-P,.!> v.:o:-1i.~ 4J.,R1J6
'OO!6-IS(~ 39'7 EQuif1ment Replacement·Planning 2.788
0027@'~' J977 [<luipmC"~t Rcl,r::;.:;emcnt·Police 38,6)2
OO::!7.s~, 3977 Equipment Repl Icement-Fi re 38.316
OO18@@ 3977 Equipment Rc-piacemcnl-SCS 23,388
0020000<) "'31 GF Tr:lI!~"1) Deht S4:n" Fnd 119.000
TOTAL GEN[R\L FU';D [XPE';SF.. ---:ul:9)"io 377..132 (J.9'11,B7Iij
Net General Fund OJ'Kraficns'' ... 9.U ..... i9 2,111,152 1,66.4,4::!7
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_________________ ._-'~_==_~ .. --_,.r_ .. ~ .. --... ---------------------,
EXfHRlT . .<\ (Reli.w;J)
~ CHANGE L" R£SERVr.S Ii F ""200000 .1822 Buu"e1 St:lbilizaliaD Rc~rH' fl.i.042i'
I;; O(J2DOOOO 382.2 AB7{)~ RL'S("ro:e 2,59'.[).I~ +
.'\'1::1 Change to R~n-e -'-~9i,OOO 6"',-42"1 2,6!4.-'21
~-INTERNAL SERVICE FUNDS
-i~ Equipment Rtplac pla«:men!
28]00000 }601 Inlcl"'e3i Income-Equip RClllill:~mcl1t ~.2"1Z •
21UOOOOO 1977 Vcbitlc Rcplaccmeni Allocalilm 3JI,756
.25'100000 31" Au Llil & Fln:ands.1 J50 +
~: ""rlOOOO JJ2! Interest: R&=. i red ?9.6IJO +
""00000 "20 C.tpiWiud Equip 526,.f411
28100000 3810 Depreciation ["pcnso;o 39M,noo +
28100000 3820 Amort or Bontl!'l.etil:! hs lfr,77Q +
21UI}OOOO 3g21 ."mort of Bnnd,lC.:Ipt Lu~ ,,,,. +
! Net [quii1mr.:nt Rcpl~c('mcnl F/.Jnd 5711,'12 8-·f"/.80~ (277.U9 .... )
Chan2:c in IUsene
",,00000 3809 ~sent Aliocalion-Rrlaincd rarn'r.~!I' 2ii.~-.I
Vchick l\hilllelUlncc
28153·410 J3H Lillbmt), [n.surancc 4,61J~
~J·U6 3977 Equipment RCIlIMgmt .... '
18l!3420 J'J77 Eq'!lipm<.-nt ~placement·Mainl & Op( 1,7J8
2fl2::~~ J<l9'l Benefib Allocation 45.9::'7
Net \'ehide Mainh:nance FiJlld ~,881 , S6,8!i11
Chan~ in R"scn't
18100000 31109 RC'§Cned .... !locaTion-RCldinrd Earninp 30,668 +
282000<10 .180' AB7nZ R(.,'S("f"\"e 26,213 +
.Net Chanee 10 Rcsen'c 0 !l6,FlFlI (""81)
Pri nting Sen.icet
2854-15-10 'J<J Lla~ilit~ Inwunc:e I,nn ;0,
18S!'€@@ J09'l Be-aefic, Allocafion B,J~i
Net Prinlin~ Sen'jets Fund 9,-154 0 9,.1.5-1 ,".
>1-':."
Change i~ Rese !"'\'e ~~ 13>00000 ,809 R,{'r;en'e Allocal ion-RcI.air.rJ £arning,s .1,684 + ,¥f: 28500000 3809 AB7Ul Rc.scr.e .a,no +
Net Change to Rc~n'e , ~,,,~ (9.-'S4)
'.
MJliling SrI"KC'S
2$6.4"" 2S6:~:%:!,'!~:li'
':"J
,)099
Cbanzc: in ~ n·t
~ 3809
28600000 3809
Set( rnsu ranee
~JOOO()oa
9J200000
9J:Zoonoo
9MOOOOO
'3000000
'3000000
9J:Z00000
)1;01
1809
lS.J
1891
""" 3036
3<136
Liabiliry huurOl.nc-t
~ll(:fi.1 Ailocarior.
~ne Alloc&tion-Retaineti [arnin~
AB701 Rcsen.'C'
Interest IIl~l,}mc-s('rr rnsurance
Aced Refund
General Liabilit)'-Delll Cbgr
p .. ~'ron B<:ncfit&-Depl Chaq::{'~
RclirtRieRt Cit), Share!ABill1
In:!l&lnlntlf: Claims P.l.id
J;"I5I.Irance alii..", Paid....(;.co Liabili!)-'
Nc:I Selflnsur:ancA!' Fund
Chanee in R~r'V'e
9.3000000 180'5l ~n'l! Allocalion-Reh.incd Eamings
TOTAL INT[R;'II:\L SERVICE FUND
,
12S •. 1RD
6] 7-438
J • .tRO,i16
1.13:5,847
2U..l2G
6.24S.!S'S
?,HiJ,680
,
1..926
2.IH!I
J ....
286.,J20
~.,116.55i
5.502,877
7012,:18
7,163,680
+
+
+
+
+
iXHIBiT (I (Rt-\'i3cd)
E:\T£RPRJSE HINDS
A':fmiui.~lr&t1() n
21121000 1910 ViiI Admill Anocatlon 1:26,631 2i72 I 000 334~ 1mbiliry ln~urao..::c-l'tl, Adm, 12,.344 11'@@@ 3em ik~~fits A nOC3tion 209,315 21n416@ 3977 [CiuipntC'nt Rcplat"'f'menl-Admin 4.%2
126.631 126,{;)I ~
Water
22200000 li@@ \\-alC'r Saln 1,.:I63_W8 + 2UOOOOO J9@@ Water SaliM CIty Dc-pts. Ul9,081 + 2:!21JOOfi 3J43 li.abi:i'~ IOStlNUtCe 8.149 22224000 ,16<)3 Walrr Ptlrcbll~ 1)50,000 + 12l@@@ 3!i99 BeoC'l'its AfJ()(,lItion 124,.351 22221000 391ij Utilities Admio 48.m3 21225700 3m V:-bicle Repll«l%leOI_\\iCW Dist 15,425
Net Water fund Operatioll 1.848.,53" (i5().OOO 1,198.537
Cba.D~C' iu Resen'C'
12200000 38<l4 Ch.ani/:e to lSR 1.116,14.3 + 12200000 .3804 AB102 Reser'\' e 82,394 +
Net Cbog~ to Rtsern 0 1,198.537 {I,I98,537)
Elertric
13_ 17(oit}(ii; Etc-ctrk Sa re:!: 90,000 133OO<JOO 1255 P.acBeI! 4BS.499 13300000 1601 tntt'r~t ID,Wmt 486,DCO 2J3[l()1)()G HU!] Cable CQmm 22.5,000 13300000 ]%! Electric Sal~ To Cit~ Dept 90,600 + !J3000f1(! 331:5 join! A2o!C.~' Ocbt Ser .. 60,000 :3321{H)O 3343 Liability ID~U ranee 24.,l15 lJ323400 J611 ,"'eslen Power Pcrc 4,!.5{),OOO 13323400 3612 NCPA 1,'00,000 23J:lIOItO 3910 L'tililie1 A.d!llip Il'5,.3J!i 13315500 '%0 Water Satti 4,766 ~32@@@ 3977 Equipmenl Rephu:oemenl-Electrk 45,049 133o',@@@ J099 Benefits AIJoc:ll rio .. 34'1.)52
Inerelllit? ie elP #8945 44.500 +
Net :EIe1.':tric Fund Operation 7,812,620 847.999 6,964,61:1
--~-----•
EXH18IT B {Rel'ued)
l,"
7-
! Chaalte in Rt'St'n'~
lJ)OO(I()() 3IWJ Cballge to SIR 4.4,500
mooooo 3864 Cbaoge-to TSR 6,3lg,O:.B +
233OOCOO 3804 AB701 Reserve 230,088 +
lJJOOflOO 3808 Cala\'e"~ R~rve 4.60.000 +
Net Cblo2e to Rutl"'-'e .... ,<00 7,OO9,121 (6,1\164.,621)
G" ,-"'" Conlle<':(ioli Cba rgtS 100.000 +
24411<100 3J.., Liability]nsurant::e 9,695
24<23JOO ~ Gas Commodny Purtbases 1.000,000
24425700 3908 WGW Distriblltkln Oper. 10,1>00
l4425700 396ll \1o'ater Sales To Cil}-WG\~i Oist Optr 2.,308
UCl1()OO 3911) U1il[ti~ ."dmi(l 4'1',978
UU@@@ 3977 Equipmel]t ReplacelZlellt-WGW 1',294
244cii)@@@ 3099 Bnl diu Ar1()C;1 tioD 111,917
Ja~au io CIP #8946 ,-,
Net Gas FU::I d OFratio(l 1,2%,884 3,so8 1,293,{i'6
C1J.aace ia Rnenes
U400000 380@ Cbanzf1' to SIR ,,soo
UOOOOOO 3Iro< Chauge to TSR 1.220.420 + ,-3804 ."..8,02 Reurn 74.J56 +
Net Cbange-to Resern' ,-1,2",576 (1~93.0;6)
IUfase
25500000 l6(lt Interest Im:ome 61,600
lSS@@@ 3099 Bendiu Anoc:atioc 124.91&
2!S5"SO 3a~ Rerl.lR Dispilsal 0l!u. 10.000 +
25559:10 3343 Liability ID~lInulee i,990
·25500000 36G5 Refu~ CcDe£tioD-PASCO l~,OOO +
1555932(} 3968 Equip Maint-StrHI S'I'I'upilli 50,000
2:55.59440 3'1il8 Equip Maiut-R.eruu Maleria!! 3,000 +
2_ '968 Equip Maial-Refllu Di!PQ'I&! 40,000 +
25S592]{i 3910 Utilitie1 AdmLII :5,326
2~M9550 3960 Water Sah!s -Reruse Disposal l,2J7
25S59@@@ 3971 Eqllipment Repra(emenl-Re!'u~e 69,~3 ->W.l ulluUiII GleliliH i,!l,la!es ~
2S55~ 31~ Otber COlltract Sen'ices 9"3.066 +
D«rease 10 CIP #8"4' 9"J.DM
:'\riet Refllse Fund Operlilioll 1.,2Jl.338 1.,237,666 {5..329)
......
'.
rXHlBIT B fRevlse(!)
CbalJge in Reserve:<;
::!.5500000 3863 Cbangt to SIR 8/1,09/1
2SSOOOOO 3803 AB"I02 RC'kn'e 82,769 + -.JSI.l OI&>'-t8: b'"lIilill Cia ;11 ~~ .. ~~
'.-j Set Chan 1::: to Rf'Un,'e 88,()q8 82,769 S,J::!9
Wulewater TrtOItmenl
266(!1@@ 3099 Ben rfil~ .o\lIoe.atic-D 194.863
266261111 33'" LLubitit), InsuralH'(' • 7.1;08
26626110 3~HI Utili~ Admin 5.484
266215400 3960 Water Sa!es·'\\'\\'T 18.~% +
26626400 J%! [1;«: Sales-\\ \\7 \\'Iillet Quarit~ .. bO,QOO +
26626300 3908 W3kr Quality Illdu~lrill.! 9.,.393 +
26627300 '90' Er:ll'iron Control 7,393
266l@@;@ 39i7 Equipment Replacemerl:l''\\'WT 5,.218
Net W8.lterw-iiter Tttatmen( Operation 33iJ.216 .... ,. 241,83;
Chuge ill RHerve ,-3803 Cbange to SiR 46.462 + -380J ARiOl R~nre 1~,.37S
}Ii el Cbange 10 R~",e 0 241,8.37 (241,837)
W.dewater COlltt!HlIlS
26700000 '601 Interest Income 78,77' +
::!67@@@ """ IknetLu AnCluti!H1 ~,126
26121000 334J Lia&ilit)' IDIUT'1Iol1(':f/' 4,904
20.725'00 3 .. 8 We-Distribution Opc:r 10,000 +
26721000 31J)(} Uti.ljtl~ Ad ruin 9.<i4J
26i25":'00 397' £q!Jipmrnt Repla'-rmcnl+WG\.\" 11,{-.I7
Net Wastrwat~t CoDe<:tion Operaticli 151,491 10.000 141,49]
Cbarlge ie Rrser.-"t:
%6700000 38()3 Ch8t1g~ to SIR 110,928 +
26100000 3803 AB702 Resc rn 30,563 +
Nn Challge to Re5tT\'e • 141.49] (14 t,491)
_-------w~ _
Sturm Dralaaee
27100000
277@@@
21"J~i810
Z77S78JC
217578ID
277,57830
1601
J<l99
3343
3!1<)8
3910
397i
[XH!BIT B (RC"tised)
lattrtlt Jncome
8endilS .'IkK-ttioc
Liability Jru;[Irance
S[).. Opustiotl & \!aint.
Utilittes Admi[]
Equipllumt ReplB.cement-SO Oper
Net Storm D raiOlaiC' Opera:ion
<"ball&e in Reserve
27700000 386J
27700000 :1863
Cbu,e to SJR
AB'Ol ReHn'C'
TOTAL ENTERPRISE FUNDS
44.-159
25.l 55
1,844
3J ,343
5,4.39
=,,842
1]4.082
o
l3,146.~
o
9'.414
16.668
114,082
IJ,146,906