Loading...
August CIP Committee discussion memoMEMORANDUM TO: CAPITAL IMPROVEMENT COMMITTEE FROM: NEIL SOLTIS SUBJECT: 2020 – 2024 CIP PLAN DATE: AUGUST 6, 2019 Following this cover memo is an updated working draft of the report that would be the end product of the Committee’s work. The report would then go the Planning Commission for review for consistency with the Comprehensive Plan and then to the City Council. The City Council must set the maximum levy for 2020 by the end of September so any additional levy funding for capital projects would need to be included in the maximum levy. The Council will discuss the 2020 operating budget and the portions of the CIP report that relate to 2020. The following items from the draft report should be discussed by the Committee with recommendations in order to finalize the report. CAPITAL IMPROVEMENT FUND In 2020 grant funding is provided for ½ of the cost for the emergency generator. There should be discussion on the priority of the generator and whether the project continues to be deferred until a grant is obtained. There are currently no provisions for revenues or expenditures for broadband implementation. There should be discussion on whether this project can be done without any funds from the City. The implementation of the Bliss stormwater recommendations assumes 87.5% outside funding. There should be discussion on whether this project would be deferred until funding at this level is obtained. From the projected end of 2019 until the end of 2024, the available funds are drawn down from $1,076,404 to $198,404. There should be discussion on whether the new projects (as opposed to replacements of existing) are needed and their priority. 2 EQUIPMENT REPLACEMENT FUND After the $100,000 transfer from the Capital Improvement Fund there is projected to be $59,955 available to fund future projects at 12/31/2024. A source of funds is the sale of equipment being taken out of service. There should be a discussion as to the expectation of the funds to be realized through the sale of each piece of equipment and the revenue adjusted accordingly. For new pieces of equipment there should be further discussion as to the need, impact on the operating budget, and space is available to house the equipment. PARK CAPITAL IMPROVEMENT FUND While the projected balance of $53,299 at 12/31/2024 seems adequate, it is predicated on receiving $25,000 per year in grant funding. Given the types of projects and expenditures under the $25,000 in 2023, there should be a discussion on which projects can realistically obtain grants with projected grant amounts for each project. Further there should be discussion as to which projects would proceed without grant funding. 201 SEWER FUND The projected cash balance at the end of 2019 is a negative $3,074 and a negative $14,838 at the end of 2021 is the 2021 equipment replacements are done on schedule. The Wastewater Advisory Committee has recommended a 5% increase in rates which impacts the cash balance. With the rate increase the utility is projected to have a positive cash from of $9,000 from operations (note this this is before any capital expenditures) The permit renewal for the Bliss portion of the system must be submitted in September and include a plan for remediating the nitrate issue. At the Wastewater Committee there was discussion of a new test well as an interim step. There was no discussion of a cost and source of funding for the test well CAPITAL IMPROVEMENTS (FUND 401) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Revenue 33,500$ 1,041,000$ 3,500$ 3,500$ 3,500$ Expenditures 260,000$ 1,375,000$ 180,000$ -$ 148,000$ Net Revenues (Expenditures)(226,500)$ (334,000)$ (176,500)$ 3,500$ (144,500)$ Balance January 1 1,076,404$ 849,904$ 515,904$ 339,404$ 342,904$ Balance December 31 849,904$ 515,904$ 339,404$ 342,904$ 198,404$ Interfund Loan from (to) Park Capital Fund 6,000$ 5,000$ Advance from (to) 201 Sewer Fund 2,639$ 2,639$ 2,639$ 2,639$ 2,639$ CASH BALANCE 12/31 832,430$ 506,069$ 332,209$ 338,348$ 196,487$ Taxes 31000 Washington Cty. Tax Settlement -$ -$ -$ -$ -$ Total Property Taxes -$ -$ -$ -$ -$ Intergovernmental Revenues 33422 Other State Grants 375,000$ 33640 Other Grants 30,000$ 62,500$ Total Intergovernmental Aid 30,000$ 437,500$ -$ -$ -$ Other Income 36210 Interest Income 36230 Donations Total Other Income -$ -$ -$ -$ -$ Other Financing Sources 39200 Interfund Operating Transfer 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 39300 Bond Proceeds 600,000$ Total Other Financing Sources 3,500$ 603,500$ 3,500$ 3,500$ 3,500$ TOTAL REVENUES 33,500$ 1,041,000$ 3,500$ 3,500$ 3,500$ REVENUE FUND BALANCE CAPITAL IMPROVEMENTS (FUND 401) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Personal Services 100 PW staff time Total Personal Services -$ -$ -$ -$ -$ Contractual Services 303 Engineering Services 438 Miscellaneous Contractual Total Contractual Services -$ -$ -$ -$ -$ Capital Outlays 520 Capital Improvements to Bldgs 125,000$ 775,000$ 30,000$ 48,000$ 530 Capital Improvements other than Bldgs135,000$ 500,000$ 150,000$ -$ 100,000$ 540 Heavy Machinery Capital 550 Motor Vehicles Capital 560 Furniture & Fixtures 570 Office Equipment Total Capital Outlays 260,000$ 1,275,000$ 180,000$ -$ 148,000$ Transfers 710 Residual Equity Transfers 100,000$ 720 Operating Transfers Total Transfers -$ 100,000$ -$ -$ -$ TOTAL EXPENDITURES 260,000$ 1,375,000$ 180,000$ -$ 148,000$ EXPENDITURES CAPITAL IMPROVEMENTS (FUND 401) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed 2020 2021 2022 2023 2024 General Bliss Addition Stormwater construction 500,000$ MNDOT entry monuments 50,000$ Cold storage building 75,000$ Information Technology Broadband Implementation Community Building HVAC & furnace replacement 30,000$ Community Center 100,000$ 600,000$ Fire Emergency Generator 60,000$ HVAC replacement 25,000$ Parking lot 75,000$ Second fire station 175,000$ Roof replacement 100,000$ Weather siren - additional 25,000$ Exhaust removal system 48,000$ 260,000$ 1,275,000$ 180,000$ -$ 148,000$ EXPENDITURES BY DEPARTMENT PARK CAPITAL IMPROVEMENTS (FUND 404) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Revenue 72,280$ 72,280$ 112,280$ 62,600$ 62,600$ Expenditures 73,800$ 150,400$ 130,900$ 18,840$ 64,960$ Net Revenues (Expenditures)(1,520)$ (78,120)$ (18,620)$ 43,760$ (2,360)$ Balance January 1 110,160$ 108,640$ 30,520$ 11,900$ 55,660$ Balance December 31 108,640$ 30,520$ 11,900$ 55,660$ 53,300$ Advance from (to) Capital Improvement fund (6,000)$ (2,000)$ -$ -$ -$ CASH BALANCE 12/31 110,639$ 30,519$ 11,899$ 55,659$ 53,299$ Balance due to Capital Improvement Fund 2,000$ Taxes 31000 Washington Cty. Tax Settlement Total Property Taxes 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Intergovernmental Revenues 33422 Other State Grants & Aids 9,680$ 9,680$ 9,680$ 33640 Other Grants 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ Total Intergovernmental Aid 34,680$ 34,680$ 34,680$ 25,000$ 25,000$ Charges for Services 34730 Ballfield Ad Revenue 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 34780 Park Dedication Fees 6,000$ 6,000$ 6,000$ 6,000$ 6,000$ Total Charges for Services 7,600$ 7,600$ 7,600$ 7,600$ 7,600$ Other Income 36230 Donations -$ -$ 40,000$ -$ -$ Total Other Income -$ -$ 40,000$ -$ -$ Total Park Capital Improvements Fund 404 72,280$ 72,280$ 112,280$ 62,600$ 62,600$ FUND BALANCE REVENUE PARK CAPITAL IMPROVEMENTS (FUND 404) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Personal Services 101 Regular Wages & Salaries -$ -$ -$ 104 Temp Employee Wages 1,240$ 1,280$ 1,200$ 1,240$ 1,280$ 121 PERA Coord. Employer Contribution 100$ 100$ 100$ 100$ 100$ 122 FICA Employer Contribution 100$ 100$ 100$ 100$ 100$ 126 Medicare -$ -$ -$ -$ -$ Total Personal Services 1,440$ 1,480$ 1,400$ 1,440$ 1,480$ Materials & Supplies 210 Operating Supplies & Equipment 820$ 840$ 870$ 900$ 930$ Total Materials & Supplies 820$ 840$ 870$ 900$ 930$ Contractual Services 381 Utilities 540$ 560$ 580$ 600$ 620$ 384 Refuse Disposal 820$ 840$ 870$ 900$ 930$ 438 Other Contractual Total Contractual Services 1,360$ 1,400$ 1,450$ 1,500$ 1,550$ Capital Outlays 520 Capital Improvements to Bldgs -$ -$ -$ 530 Capital Improvements other than Bldgs 70,180$ 146,680$ 127,180$ 15,000$ 61,000$ Total Capital Outlays 70,180$ 146,680$ 127,180$ 15,000$ 61,000$ Total Dept. Fund 404 73,800$ 150,400$ 130,900$ 18,840$ 64,960$ EXPENDITURES PARK CAPITAL IMPROVEMENTS (FUND 404) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed 2020 2021 2022 2023 2024 Lilleskogen Picnic shelter -$ -$ 30,000$ -$ -$ Woodland plantings and fencing 5,000$ -$ -$ -$ -$ culvert drainage ditch E. side -$ -$ 10,000$ -$ -$ Lilleskogen - wetland restoration 9,680$ 9,680$ 9,680$ -$ -$ Other improvements 2,500$ 2,500$ 2,500$ -$ -$ 17,180$ 12,180$ 52,180$ -$ -$ Wayne Erickson Bleacher / Concession improvements -$ -$ -$ 15,000$ -$ Playground replacement -$ -$ 75,000$ -$ -$ Ballfield fence -$ -$ -$ -$ 26,000$ -$ -$ 75,000$ 15,000$ 26,000$ Wojtowicz Ice Rink Zamboni 45,000$ 45,000$ -$ -$ -$ -$ Undesignated Community Ctr playground -$ 115,000$ -$ -$ -$ Clearing and trails at nature parks (Bone Lake, Big Marine School site, Orwell Court) 10,000$ Settlers monument improvements 5,000$ Wind in the Pines sign 3,000$ -$ -$ -$ -$ Lions Park shelter - sign & stain 5,000$ 4,500$ -$ -$ -$ Amphitheatre -$ -$ -$ -$ 35,000$ 8,000$ 134,500$ -$ -$ 35,000$ IMPROVEMENTS BY LOCATION EQUIPMENT REPLACEMENT (FUND 406) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Revenue 41,000$ 134,000$ 256,000$ 300,000$ 30,000$ Expenditures 223,000$ 169,500$ 273,500$ 250,000$ 30,000$ Net Revenues (Expenditures)(182,000)$ (35,500)$ (17,500)$ 50,000$ -$ Balance January 1 244,977$ 62,977$ 27,477$ 9,977$ 59,977$ Balance December 31 62,977$ 27,477$ 9,977$ 59,977$ 59,977$ Taxes 31000 Washington Cty. Tax Settlement 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Total Property Taxes 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Other Income 36210 Interest Income 1,000$ 1,000$ 1,000$ 36260 Sale of Equipment 10,000$ 3,000$ 25,000$ 20,000$ Total Other Income 11,000$ 4,000$ 26,000$ 20,000$ -$ Other Financing Sources 39200 Transfer from other funds -$ 100,000$ 39350 Certificate of Indebtedness -$ 200,000$ 250,000$ Total Other Financing Sources -$ 100,000$ 200,000$ 250,000$ -$ TOTAL REVENUES 41,000$ 134,000$ 256,000$ 300,000$ 30,000$ Capital Outlays 540 Heavy Machinery Capital 223,000$ 144,000$ 25,000$ -$ 30,000$ 550 Motor Vehicles Capital -$ 25,500$ 248,500$ 250,000$ Total Capital Outlays 223,000$ 169,500$ 273,500$ 250,000$ 30,000$ TOTAL EXPENDITURES 223,000$ 169,500$ 273,500$ 250,000$ 30,000$ REVENUES EXPENDITURES FUND BALANCE SUMMARY EQUIPMENT REPLACEMENT (FUND 406) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed 2020 2021 2022 2023 2024 Public Works Add loader to fleet 95,000$ Replace 1999 John Deere 6410 Tractor 98,000$ Replace 2010 Tiger ditch rear -$ 16,000$ Replace 2011 Tiger ditch boom -$ 17,000$ Replace 2011 Ford F250 + plow 35,500$ F-250 plow assembly 8,000$ Replace 2011 Mack dump truck 208,500$ Replace 2009 John Deere 1445 mower w broom & blower 30,000$ Fire Zoll monitor / defib 30,000$ Pagers 18,000$ Radio replacement 75,000$ Lund boat 25,000$ 1995 Ford - Grass Rig #5175 - kept in service in 2018 40,000$ Replace 2003 Peterbuilt Tanker - 250,000$ 223,000$ 169,500$ 273,500$ 250,000$ 30,000$ EXPENDITURES BY DEPARTMENT LOCAL ROAD IMPROVEMENT (FUND 408) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Revenue 437,016$ 493,539$ 544,969$ 601,964$ 653,866$ Expenditures 637,000$ 895,000$ 643,000$ 715,000$ 705,000$ Net Revenues (Expenditures)(199,984)$ (401,461)$ (98,031)$ (113,036)$ (51,134)$ Balance January 1 1,504,215$ 1,304,231$ 902,770$ 804,739$ 691,703$ Balance December 31 1,304,231$ 902,770$ 804,739$ 691,703$ 640,569$ Taxes 31000 Washington Cty. Tax Settlement 436,516$ 493,039$ 544,469$ 601,464$ 653,366$ Total Property Taxes 436,516$ 493,039$ 544,469$ 601,464$ 653,366$ Other Income 36210 Interest Income 500$ 500$ 500$ 500$ 500$ Total Other Income 500$ 500$ 500$ 500$ 500$ Other Financing Sources 39203 Transfer - Debt Service Fund -$ -$ -$ -$ -$ 39203 Transfer - Bond Fund -$ -$ -$ -$ -$ Total Other Financing Sources -$ -$ -$ -$ -$ TOTAL REVENUES 437,016$ 493,539$ 544,969$ 601,964$ 653,866$ Contractual Services 303 Engineering Services 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 308 Debt issuance costs Total Contractual Services 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Capital Outlays 530 Capital Improvements other than Bldgs 587,000$ 845,000$ 593,000$ 665,000$ 655,000$ Total Capital Outlays 587,000$ 845,000$ 593,000$ 665,000$ 655,000$ TOTAL EXPENDITURES 637,000$ 895,000$ 643,000$ 715,000$ 705,000$ Account Description 2020 2021 2022 2023 2024 Base 610,050$ 665,050$ 720,050$ 775,050$ 830,050$ Increase in base 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ Sealcoat funds from General Fund 115,000$ 115,000$ 115,000$ 115,000$ 115,000$ Debt Service on bonds (343,534)$ (342,011)$ (345,581)$ (343,586)$ (346,684)$ 436,516$ 493,039$ 544,469$ 601,464$ 653,366$ Local Road Improvement Fund Tax levy computation FUND BALANCE SUMMARY REVENUES EXPENDITURES 201 SEWER SYSTEMS (FUND 602) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Revenue 95,215$ 99,746$ 104,303$ 109,298$ 114,543$ Operating Expenditures 135,875$ 134,250$ 135,150$ 136,450$ 137,750$ Net Revenues (Expenditures)(40,660)$ (34,504)$ (30,847)$ (27,152)$ (23,207)$ Add Depreciation 49,700$ 49,700$ 49,700$ 49,700$ 49,700$ Less Capitalized expenditures -$ (36,000)$ (960,000)$ (212,000)$ (12,600)$ Cash Flow 9,040$ (20,804)$ (941,147)$ (189,452)$ 13,893$ Balance January 1 793,082$ 752,422$ 717,918$ 687,071$ 659,919$ Balance December 31 752,422$ 717,918$ 687,071$ 659,919$ 636,712$ Cash balance - December 31 5,966$ (14,838)$ (955,985)$ (1,145,437)$ (1,131,544)$ Taxes 31951 Special Assessments - principal 4,000$ 4,000$ 4,000$ 4,000$ 4,000$ 31952 special Assessment - interest 400$ 400$ 400$ 400$ 400$ Total Property Taxes 4,400$ 4,400$ 4,400$ 4,400$ 4,400$ Intergovernmental Revenues 33422 Other State Grants Total Intergovernmental Aid -$ -$ -$ -$ -$ Other Income 36210 Interest Income 200$ 200$ Total Other Income 200$ 200$ -$ -$ -$ Proprietary Fund Revenues 34401 Sewer Charges & Connection Fees 90,615$ 95,146$ 99,903$ 104,898$ 110,143$ 37250 Sewer Connection Fee Total Proprietary Fund 90,615$ 95,146$ 99,903$ 104,898$ 110,143$ Total 201 Project Sewer Fund 602 95,215$ 99,746$ 104,303$ 109,298$ 114,543$ FUND BALANCE SUMMARY REVENUES 201 SEWER SYSTEMS (FUND 602) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed Personnel Services 101 Regular Wages & Salaries 20,100$ 20,500$ 20,900$ 21,300$ 21,700$ 102 OT Reg. Wages 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 120 Pension Expense 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 121 PERA Coord. Employer Contribution 1,600$ 1,600$ 1,600$ 1,600$ 1,600$ 122 FICA Employer Contribution 1,300$ 1,300$ 1,300$ 1,300$ 1,300$ 126 MEDICARE Employer Contribution 400$ 400$ 400$ 400$ 400$ 131 Health Insurance Employer Contribution 300$ 300$ 300$ 300$ 300$ 151 Workers Comp Insurance Premium 700$ 700$ 700$ 700$ 700$ Total Personnel Services 26,900$ 27,300$ 27,700$ 28,100$ 28,500$ Materials & Supplies 200 Office Supplies 200$ 200$ 200$ 200$ 200$ 210 Operating Supplies & Equipment 800$ 800$ 800$ 800$ 800$ 240 Small Tools & Minor Equipment 550$ 550$ 550$ 550$ 550$ Total Materials & Supplies 1,550$ 1,550$ 1,550$ 1,550$ 1,550$ Contractual Services 303 Engineering Services 6,000$ 3,000$ 3,000$ 3,000$ 3,000$ 304 Legal Services -$ -$ -$ -$ 308 Other Professional Services 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ 309 Software Support & Maintenance 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 317 Employee Training 1,200$ 1,200$ 1,200$ 1,200$ 1,200$ 321 Telephone 2,100$ 2,100$ 2,100$ 2,100$ 2,100$ 322 Postage 450$ 500$ 500$ 500$ 500$ 331 Travel Expenses 225$ 200$ 200$ 200$ 200$ 334 License & Permits 1,200$ 1,200$ 800$ 800$ 800$ 361 Liability/Property Insurance 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 381 Utilities 2,500$ 2,600$ 2,700$ 2,800$ 2,900$ 385 Sewer Pumping 9,000$ 9,200$ 9,400$ 9,600$ 9,800$ 386 Operation & Maintenance 5,000$ 5,100$ 5,200$ 5,300$ 5,400$ 404 Machinery & Equipment Repair 16,000$ 16,300$ 16,600$ 16,900$ 17,200$ 414 Equipment Rental 350$ 400$ 400$ 400$ 400$ 420 Depreciation 49,700$ 49,700$ 49,700$ 49,700$ 49,700$ 438 Misc Contractual 9,000$ 9,200$ 9,400$ 9,600$ 9,800$ Total Contractual Services 107,425$ 105,400$ 105,900$ 106,800$ 107,700$ Total 201 Sewer Project (602)135,875$ 134,250$ 135,150$ 136,450$ 137,750$ EXPENDITURES 201 SEWER SYSTEMS (FUND 602) 2020 2021 2022 2023 2024 Account Description Proposed Proposed Proposed Proposed Proposed 2020 2021 2022 2023 2024 Anderson / Erickson Drainfield 200,000$ AE LS 1 Pump 2 12,000$ Bliss Bliss LS 1 Pump 1 6,300$ Bliss LS 1 Pump 2 6,300$ Bliss LS 2 Pump 1 6,000$ Bliss LS 2 Pump 2 6,000$ Bliss LS 3 Pump 1 6,000$ Bliss LS 3 Pump 2 6,000$ Bliss LS 4 Pump 1 6,000$ Bliss LS 4 Pump 2 6,000$ Nitrate treatment 960,000$ -$ 36,000$ 960,000$ 212,000$ 12,600$ CAPITAL EXPENDITURES UPTOWN SEWER SYSTEM (FUND 612) 2020 2021 2022 2023 2024 Proposed Proposed Proposed Proposed Proposed Revenue 21,840$ 22,277$ 22,722$ 23,177$ 23,640$ Expenditures 22,172$ 21,122$ 21,322$ 21,522$ 21,722$ Net Revenues (Expenditures)(332)$ 1,155$ 1,400$ 1,655$ 1,918$ Add Depreciation 4,877$ 4,877$ 4,877$ 4,877$ 4,877$ Less Loan repayment to Capital Imp Fund (2,639)$ (2,639)$ (2,639)$ (2,639)$ (2,639)$ Less Capitalized expenditures -$ (4,000)$ (11,600)$ -$ (11,600)$ Cash Flow 1,906$ (607)$ (7,962)$ 3,893$ (7,444)$ Balance January 1 158,700$ 162,512$ 161,298$ 145,374$ 153,160$ Balance December 31 162,512$ 161,298$ 145,374$ 153,160$ 138,273$ Cash balance 7,995$ 7,388$ (574)$ 3,319$ (4,124)$ Intergovernmental Revenues 33422 Other State grants Total Intergovernmental Aid -$ -$ -$ -$ -$ Other Income 36210 Interest Income Total Other Income -$ -$ -$ -$ -$ Proprietary Fund Revenues 34401 Sewer Charges & Connection Fees 21,840$ 22,277$ 22,722$ 23,177$ 23,640$ Total Proprietary Fund 21,840$ 22,277$ 22,722$ 23,177$ 23,640$ Total Uptown Sewer Fund 612 21,840$ 22,277$ 22,722$ 23,177$ 23,640$ FUND BALANCE SUMMARY REVENUES UPTOWN SEWER SYSTEM (FUND 612) 2020 2021 2022 2023 2024 Proposed Proposed Proposed Proposed Proposed Personnel Services 101 Regular Wages & Salaries 7,400$ 7,500$ 7,700$ 7,900$ 8,100$ 102 OT Reg. Wages 100$ 120 Pension expense 121 PERA Coord. Employer Contribution 550$ 600$ 600$ 600$ 600$ 122 FICA Employer Contribution 300$ 300$ 300$ 300$ 300$ 126 MEDICARE Employer Contribution 100$ 100$ 100$ 100$ 100$ 131 Health Insurance Employer Contribution 125$ 100$ 100$ 100$ 100$ 133 Life Insurance Employer Paid -$ -$ -$ -$ 151 Workers Comp Insurance Premium 400$ 400$ 400$ 400$ 400$ Total Personnel Services 8,975$ 9,000$ 9,200$ 9,400$ 9,600$ Materials & Supplies 200 Office Supplies 100$ 50$ 50$ 50$ 50$ 210 Operating Supplies & Equipment 175$ 210$ 210$ 210$ 210$ 240 Small Tools & Minor Equipment Total Materials & Supplies 275$ 260$ 260$ 260$ 260$ Contractual Services 303 Engineering Services 308 Other Professional Services 350$ 309 Software Support & Maintenance 100$ 100$ 100$ 100$ 100$ 317 Employee Training 300$ 700$ 700$ 700$ 700$ 322 Postage 45$ 10$ 10$ 10$ 10$ 334 Licenses & Permits 300$ 225$ 225$ 225$ 225$ 361 Liability/Property Insurance 350$ 350$ 350$ 350$ 350$ 381 Utilities 2,100$ 2,100$ 2,100$ 2,100$ 2,100$ 385 Sewer (Pumping)1,200$ 1,500$ 1,500$ 1,500$ 1,500$ 386 Operation & Maintenance 600$ 1,000$ 1,000$ 1,000$ 1,000$ 404 Machinery & Equipment Repair 1,500$ 500$ 500$ 500$ 500$ 420 Depreciation Expense 4,877$ 4,877$ 4,877$ 4,877$ 4,877$ 438 Misc Contractual 1,200$ 500$ 500$ 500$ 500$ Total Contractual Services 12,922$ 11,862$ 11,862$ 11,862$ 11,862$ Total Uptown Sewer (612)22,172$ 21,122$ 21,322$ 21,522$ 21,722$ 2020 2021 2022 2023 2024 Drainfield blower 4,000$ Replace Uptown pump 1 5,800$ Replace Uptown pump 2 5,800$ Replace Drainfield pump 1 5,800$ Replace Drainfield pump 2 5,800$ -$ 4,000$ 11,600$ -$ 11,600$ EXPENDITURES CAPITAL EXPENDITURES