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Tigard Water District - 1993-1994 I ro '1 \` 0) (3) i *et -''littt t , / (ft ,, - _ - e zt 411. (n (3) mi / J J tr - - 'XI n + r'� 0 z , � cooftATED ARFgS ,Y ti? J am` („� �`� l d Ofr :a r 4 0 I ‘z 0 cc ~ C C1 i .7. P *4 6 4 bHana 0N\1•‘6 r NM MI OM WI — 111111 car 111111 In% MN — OW IIIIII ION NIB MI ail INNII i 1 TIGARD WATER DISTRICT 1993 -94 ADOPTED BUDGET 1 Budget Committee Richard K. Brown Dale Evans Rod Kvistad Katie Schwab William G. Sheridan I Board of Commissioners Robert C. Wyffels, Chair, Board of Commissioners Audrey Castile, Commissioner John T. Haunsperger, Commissioner Hill Hampton, Commissioner Clarence Nicoli, Commissioner 111 1 Water District Staff Jer L. Chenelle, Administrative Director Randy J. Volk, Operations Manager D Nancy L. Johnson, Accounting Supervisor Michael J. Miller, Senior Management Analyst Lorry Christian, Administrative & Human Resources Coordinator D . II Budget Cover: Illustration created by Stephen Winchester, Draftsperson, Tigard Water District I I 1 I ` TABLE OF CONTENTS I Page 1993 -94 Budget Calendar 1 Administrative Director's Budget Message 3 Combined Budget Statement of Revenues, Expenditures and Changes in Fund Balance, All Governmental Funds 6 I General Fund Resources 7 ,1' Expenditures 10 Administration 14 I Operations 18 I System Development Charge Fund 26 Debt Service Fund 30 I Capital Projects Reserve Fund No. 2 32 Capital Projects Reserve Fund No. 3 34 Pay Scale for Tigard Water District Employees 37 I I I I I 1 I I I TIGARD WATER DISTRICT 1 1993 -94 Budget Calendar Date Action to be Completed February 9 • Board of Commissioners appoints Budget Officer and two new lay Budget Committee members. I • Budget Officer Presents Budget Calendar. I • Budget Officer begins preparing budget instructions and worksheets, and estimates of general revenues. February 12 - • Staff and Budget Officer meet for budget preparation, goal setting March 15 session, and draft new Chart of Accounts. a March 29 • Submit Notice of Budget Committee Meeting to Tigard Times for Publication on April 1, 1993. I April 1 • Notice of Budget Committee Meeting for April 13, 1993, published in Tigard Times. `April 13 • Budget Officer presents Proposed 1993 -94 Budget to Budget . Committee and public. I April 19 • Submit Public Hearing Notice and Summary of Approved 1993 -94 Budget to Tigard Times for Publication April 22, 1993. I April 22 • Publish Budget Hearing Notice and Summary. April 26 • Submit Second Notice of Budget Hearing to Tigard Times for 1 publication on April 29, 1993. April 29 • Publish Second Notice of Budget Hearing for Budget hearing on I May 11, 1993. May 11 • Hold final Budget Hearing. 1 May 12 • Submit Notice of Special Board Meeting to Discuss the 1993 -94 Budget to Tigard Times for publication on May 13, 1993. 11 May 13 • Publish Notice of Special Board Meeting to Discuss the 1993 -94 Budget for May 25, 1993, published in Tigard Times. ;1 May 25 • Hold special Board meeting to discuss and adopt 1993 -94 Budget, Make appropriations, and levy taxes. I I 1 I Tigard Water District 1993 -94 Budget Calendar (Cont.) May 31 • Submit Adopted 1993 -94 Budget to Washington County Assessor. I July 1 • Adopted Budget takes effect. I I I I a I 111 1 2 1 I Administrative Director's Budget Message April 13, 1993 Honorable Budget Committee: I am pleased to present you with a hold- the -line budget for fiscal year 1993 -94 which has slightly less General Fund departmental expenditures than the previous 1992 -93 budget. It is not often that this happens, due to ever - increasing inflationary costs of labor, supplies and materials. Staff has worked very hard to present you with a fiscally conservative budget that safeguards public funds and ensures excellent quality water service. I have also attempted to break the General Fund budget into two departments, Administration and Operations. The intent is to give us a better picture of our costs in = these two functional areas. Since this is the first time this has been done, the prior year's history will not be shown for each department where costs have been divided between the two. However, the General Fund Expenditures Summary will show totals and prior year's history. Major projects to be undertaken this year include: 1. Assume sewer and storm drain billing for the City of Tigard and Unified Sewerage Agency. 2. Modernize office equipment and office procedures. , 3. Complete the computerized SCADA system (Supervisory Control and Data Acquisition) which will monitor all 12 reservoirs and 6 pump stations. 4. Obtain computerized hand -held meter reading devices that will allow downloading of water usage into the computer rather than doing it manually. 5. Change to new computer software which offers integrated billing, general ledger, job costing, inventory control, purchasing and equipment maintenance programs. 6. Complete 3 major construction projects (a line extension on 150th Ave., a pressure reducing valve station on the north side of Bull Mountain, and a pipeline extension on SW North Dakota Street). 1 7. Obtain a computer aided drafting system for Engineering. 8. Fund a public information program. 9. Implement an inverted block rate system to encourage conservation during the summer. 1 3 I 1 10. Convert the District to a joint water agency with a new governance structure composed of appointees of the cities of Tigard, King City, Durham, and unincorporated Washington County. Although the budget we are submitting for FY1993 -94 has fewer expenditures than last I year, there are some critical trends which need to be addressed. In the 92 -93 fiscal year budget, $952,000 was moved from the surplus "unappropriated ending fund balance" to balance the General Fund budget. The proposed 93 -94 fiscal year budget requires a similar move. Actual Actual Bugeted Proposed 1990 -91 1991 -92 1992 -93 1993 -94 I Revenues + $ 3,285,552 $ 3,145,846 $ 3,709,000 $ 3,973,700 Expenditures - 2.901.211 3.134.432 4.083.600 4.003.910 Surplus or Deficiency $ 384,341 $ 11,414 ($ 374,600) ($ 30,210) Subtotal Reserves - 0 0 300,000 300,000 ,� Contingency - 0 0 277.400 596.055 Total Surplus or Deficiency $ 384,341 $ 11,414 ($ 952,000) ($ 926,265) `Note: 34% of the FY93 -94 deficit due to an increase in contingency funds, which can be spent in a case of emergency. Contingency funds were budgeted at 15% of revenues.) What this means is that our annual revenues are not sufficient to cover our annual 1 expenses. Our auditors would like us to increase the amount of our unappropriated ending fund balance, but we are depleting it the take care of expenses. This is tantamount to living our of your savings account -- eventually it is gone. Therefore, a 20% customer rate increase is included in the revenue estimates for metered water sales. This will not cover the total amount of funds needed, but continues the phased approach to rate increases began by the Board of Commissioners in 92 -93 fiscal year. Prior to that, rates had not been increased for nine years. Please note that the chart shown above includes the 20% customer rate increase in FY93 -94. Part of the reason for the increase in expenditures in last year's 92 -93 fiscal year budget was an increase in water rates from the City of Portland. Their rates are based on a scale that increases when water is purchased at peak demand times (days and hours). For last year's budget (FY92 -93) Portland's rates increased from $1.535 to $3.23 per 100 cubic feet, a 110% increase. However, the summer water restrictions meant that we bought very little peak season water. Consequently, our rate has dropped this year to $1.77 per 100 cubic feet. If there are no restrictions this summer, our purchases will increase again and so will the price for the following year. Consequently, the 94 -95 fiscal year budget could have an even bigger deficit, and the trend will continue. (Because we did not have to buy Portland water last summer, our actual deficit in revenues will not be as large as projected.) 1 I 4 1 1 I would like to commend the following staff members for assisting in development of the budget and for working so hard to keep expenditures down: Randy Volk, Operations Manager; Nancy Johnson, Accounting Supervisor; Mike Miller, Senior Management Analyst; and Lorry Christian, Administrative & Human Resources Coordinator. I would also like to acknowledge the Board of Commissioners for their unflagging support of 9 9 9 the Tigard Water District and their constant efforts to do what is best for our patrons. The District has an excellent reputation for quality service, as is attested by the many "thank you's" we receive from our patrons. This would not be possible without the Board's initiative and support. Special thanks to Chairman Robert C. Wyffels, Commissioner Audrey Castile, Commissioner Clarence Nicoli, Commissioner John T. Haunsperger, and Commissioner Hill Hampton. Respectfully Submitted, C i z J L. Chenelle Administrative Director I 1 I , 11 , 1 5 I I Tigard Water District Combined Budget Statement of Revenues, Expenditures II and Changes in Fund Balance All Governmental Funds Estimated for Period ended June 30, 1994 iii System Total Debt Development Capital Adopted Adopted III General Service Fund Projects 1993 -94 1992 -93 Revenues: Taxes (Bonded Debt) 146,700 146,700 140,000 Water Sales 3,205,300 300,000 3,505,300 3,116,200 Meter Sales 116,500 116,500 88,100 System Development Fees 109,200 300,000 409,200 406,300 I1 Other Revenue 251,700 2,000 8,000 10,000 271,700 440,800 Total Revenues 3,682,700 148,700 308,000 310,000 4,449,400 4,191,400 I Expenditures: General Services: 4,083,600 Administrative Services 599,090 599,090 Operation Services 3,404,820 3,404,820 Contingencies 305,000 305,000 277,400 Capital Projects Reserve 300,000 0 300,000 300,000 System Development Fund 128,000 128,000 281,200 Debt Service: Principal 140,000 140,000 130,000 Interest 25,018 25,018 32,298 Total Expenditures 4,608,910 165,018 128,000 0 4,901,928 5,104,498 (Deficiency )Surplus of revenues & other sources under expenditures (926,210) (16,318) 180,000 310,000 (452,528) (913,098) Projected Fund Balances: 1 July 1, 1993 2,000,000 25,000 400,000 318,000 2,743,000 1,993,800 I June 30, 1994 1,073,790 8,682 580,000 628,000 2,290,472 1,080,702 i .1 I 1 6 I I 1 GENERAL FUND 1 TIGARD WATER DISTRICT 1993 -94 Adopted Budget I General Fund L Following is the General Fund budget, which is where the bulk of our revenues and expenditures are placed. The numerical data will be presented first, followed by a narrative description. The state of Oregon requires the use of terms "resources" and "requirements" I which you may more commonly refer to as revenues and expenditures. The Resources section lists our revenues and is accompanied by a page describing the i sources more fully. Following that is the combined General Fund Summary Budget for Expenditures, which includes both the Administration and Operations Departments and the complete history for three years. Next is a a breakdown of costs by each department, I accompanied by a narrative which defines the mission statement, trends and issues, and budget highlights. I 1 I V I I I I 1 : I 7 1 I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1 1993 -94 SUMMARY BUDGET DOCUMENT GENERAL FUND - HISTORICAL DATA BUDGET FOR NEXT YEAR 1993 -94 ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED 2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY Yr. 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description OFFICER COMMITTEE BOARD RESOURCES I 1,640,833 2,016,103 1,952,000 Net Working Capital (Accrual Bases) 2,000,000 2,000,000 2,000,000 2,276,797 2,492,719 3,109,000 4000 Water Sales - Metered 3,492,300 3,492,300 3,201,300 I 4,263 4,751 7,200 4005 Water Sales - Other 4,000 4,000 4,000 23,951 25,376 27,000 4010 Fire Service Standby 27,000 27,000 27,000 22,033 28,038 30,000 4015 Backflow Device(delete 92 -3) 0 0 0 0 0 0 4020 Sewer Billing Revenue (new) 30,000 30,000 30,000 672,709 112,081 88,100 4060 Meter Sales 116,500 116,500 116,500 0 122,675 88,100 4065 System Dev. Charge - Reimburse 109,200 109,200 109,200 106,927 89,620 92,600 4100 Developer's Fees 98,400 98,400 98,400 16,723 17,614 18,000 4200 Line Extension Rebate 2,000 2,000 2,000 26,650 8,859 12,000 4300 Miscellaneous Income 5,000 5,000 5,000 122,084 104,093 96,000 4400 Interest Income 84,000 84,000 84,000 765 770 1,200 4500 Penalties 1,200 1,200 1,200 0 125,040 133,800 4600 Sale of Fixed Assets 2,000 2,000 2,000 12,650 14,210 6,000 4700 Rental income 2,100 2,100 2,100 Il 1 4,926,3851 5,161,9491 5,661,0001 TOTAL RESOURCES 1 5,973,7001 5,973,70015,682,7001 - II GENERAL FUND 1993 -94 RESOURCES Miscellaneous Development Fees Income Meter Sales 6% 30A 3% . i Water Sales 88% I • I Resources Definitions (Revenues) 1. Net Working Capital: The estimate of funds that will be carried over from the previous budget year and are available for expenditure. 2. Water Sales - Metered: Sale of metered water to our commercial, residential, and industrial r customers. 3. Water Sales - Other: Sale of water from fire hydrants to bulk water customers (e.g. water trucks, hydro- seeding, bug spraying, street sweepers). 4. Fire Service Standby: Recurring monthly charges for buildings which have automatic sprinkler systems. This water is not metered, but is provided through a separate line to the building. Charges are based on the size of the line. 5. Backflow Device (deleted): Previously scheduled program whereby the District would inspect and maintain federal and state mandated backflow prevention devices, which protect our water system from contamination. The decision was made last year to make the customer responsible for compliance instead. 6. Sewer Billing Revenue: Fees for service provided by the Tigard Water District in assuming billing of sewer and storm water charges for cities or sewage agencies. 7. Meter Sales: Cost reimbursement for installation of service connections and meters in new developments. 8. System Development Charge - Reimbursement: Allows a new water connection to buy into the existing system. (This fee is approximately 20% of the total meter charge.) 9. Developers' Fees: Recovers cost of Tigard Water District installation of mains and hydrants, as well as our developer - related costs, such as design, design review, materials, labor and 111 inspection. Also included is a one time charge for having a fire line into a sprinkled building. 10. Line Extension Rebates: When Tigard Water District extends a line across the front of other people's property, within ten years the District is entitled to a reimbursement from the property owner upon that property's connection to the line. 11. Miscellaneous Income: Revenue from sale of scrap brass and copper, rental fee for fire hydrant meters, unexpected income. 12. Interest Income: Interest earned on our checking account and from the Local Government Investment Pool where our funds are invested at a higher rate of interest until needed. 13. Penalties: Returned check fees and late payment penalties. ' 14. Sale of Fixed Assets: Income from sale of real property, used vehicles or equipment, etc. 15. Rental Income: Rental of small house on future reservoir site (house will be demolished this year) and rental of Canterbury Lane Shop to Tigard - Tualatin School District for office and school bus storage. 1 9 A DISTRICT, WASHINGTON COUNTY, ORE I TIGARD WATER DIS SHI OREGON I G 1993 -94 SUMMARY BUDGET DOCUMENT GENERAL FUND _ HISTORICAL DATA BUDGET FOR NEXT YEAR 1993 -94 ACTUAL ADOPTED BUDGET FULL 2nd PRECEDING 1st PRECEDING THIS YEAR Account ADOPTED ADMIN. OPS Yr. 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description BUDGET BUDGET_ BUDGET EXPENDITURES: Personal Services 477891 548,782 656,498 5000 - 340 Employee Salaries 688,681 213,089 475,592 37138 34,037 64,000 5350 Part time /Summer Field Help 60,000 0 60,000 II 4516 1,823 6,000 5360 Part time /Summer Office Help 6,000 0 6,000 19282 22,389 30,502 5400 Overtime 30,519 4,001 26,518 1 79431 63,250 71,100 5500 Medical /Dental/Vision Insurance 63,000 18,900 44,100 0 10,316 18,900 5501 Underwritten Deductibles 18,800 4,000 14,800 37700 36,701 48,000 5010 Social Security Tax 47,400 13,300 34,100 40141 47,897 60,000 5520 Ameritas Life - Pension Plan 68,000 22,300 45,700 I 4311 8,584 12,000 5530 Medicare Tax 11,300 3,300 8,000 12840 13,341 18,000 5540 State Accident Insurance Fund 18,000 4,500 13,500 4431 2,838 1,200 5550 Unemployment Insurance 13,500 13,500 0 6773 8,433 10,200 5560 Fortis Benefits - LIFE/STD /LTD 10,200 4,100 6,100 674 1,157 2,800 5570 Tri -Met Taxes 4,300 1,200 3,100 725,128 799,548 999,200 Total: Personal Services 1,039,700 302,190 737,510 1 I GENERAL FUND 1993 -94 EXPENDITURES 1 Personal Services Transfers 23% 7% Contingencies 7% Capital Outlay __ __ 16% Materials & Services 47% 1 I I 10 a I $ TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1 1993 -94 SUMMARY BUDGET DOCUMENT GENERAL FUND ACTUAL DATA OPTED BUDGET BUDGET FOR NEXT YEAR 1993 -94 2nd PRECEDING 1st PRECEDING THIS YEAR Account ADOPTED ADMIN. OPS Yr, 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description BUDGET BUDGET BUDGET I EXPENDITURES: Materials & Services I 931,868 1,221,930 1,422,000 6000 Water Costs: L.O. & Portland 1,454,000 0 1,454,000 94,168 106,078 138,000 6050 Water Costs: Electricity, etc. 142,000 0 142,000 5,224 7,444 12,000 6060 Water Costs: Sampling 14,000 0 14,000 90,666 140,027 186,000 6100 -19 Repairs & Maint: Field Equip 143,800 0 143,800 I 15,174 13,445 18,000 6200 Repairs & Maint: Trucks /Equipment 18,000 0 18,000 16,189 15,183 20,000 6210 Gasoline /Oil /Diesel 18,000 0 18,000 3,427 2,908 6,000 6220 Tires & Batteries - Trucks /Equipment 3,000 0 3,000 4,333 6,119 6,000 6250 Small Tools 6,000 0 6,000 I 23,555 26,963 28,000 6300 General Insurance 38,000 38,000 0 11,160 10,560 11,600 6320 Professional Fees: Auditors 12,500 12,500 0 I 6,697 7,792 6,000 6330 Professional Fees: Attorneys 20,000 20,000 0 2,450 2,255 37,000 6340 Professional Fees: Engineers 40,000 0 40,000 10,074 26,516 75,000 6350 Professional Fees: Consultants 65,000 65,000 0 I 20,211 12,943 22,800 6400 Office Supplies & Expenses 23,700 5,000 18,700 2,491 2,048 2,400 6401 Drafting Supplies &Expenses 1,500 0 1,500 5,484 4,901 7,200 6405 Pager /Ans. Svc/Sonitrol /Cellulars 7,500 0 7,500 16,500 21,727 18,000 6410 Postage 54,500 4,100 50,400 8,131 7,490 9,600 6420 Repairs & Maint: Office Equipment 9,600 2,400 7,200 6,393 6,487 8,400 6430 Op Center Utilities: Telephones 9,000 9,000 0 5,863 4,511 7,800 6440 Op Center Utilities: Natural Gas 7,200 7,200 0 I 6,789 7,141 9,600 6450 Op Center Utilities: Electricity 10,000 10,000 0 5,889 5,813 7,200 6460 Op Center Utilities: Sewer /Garbage 7,500 7,500 0 843 1,448 3,000 6470 Canterbury Shop Expenses 2,000 0 2,000 I 6,207 0 7,309 10,000 6480 Dues & Subscriptions 12,000 12,000 0 0 0 6485 Public Information Programs 24,000 24,000 0 2,662 13,121 5,400 6490 Advertising & Elections 1,200 1,200 0 I 0 0 12,600 6495 Conservation Program Advertising 6,500 6,500 9,311 11,077 12,000 6500 Miscellaneous Expenses 12,000 12,000 0 609 1,726 2,400 6510 Freight Charges - In & Out 1,000 0 1,000 I 509 1,429 1,200 6520 Commissioner Stipends 4,200 4,200 0 3,351 2,959 2,400 6530 Misc. Cr Leaks & Misread PY 4,000 0 4,000 0 0 0 6540 Collection /Bad Debt Expense 1000 0 1000 I 911 95 1,200 6600 Equipment Rentals 1,200 0 1,200 3,706 3,369 10,000 6720 Safety Programs /Equip /Education 6,000 0 6,000 9,825 14,624 14,400 6730 Janitorial Supplies & Services 15,000 13,500 1,500 0 1,627 3,000 6735 Rain Gear, Uniforms, etc. 3,000 0 3,000 il 6,152 9,776 19,200 6800 Employee Training 19,200 7,700 11,500 0 697 6,000 6850 Training Travel Expenses 6,000 5,400 600 2,379 2,822 4,800 6900 Rental Property Expenses 0 0 0 I 0 0 0 6950 Interest Expense 0 0 0 1,339,201 1,732,360 2,166,200 Total: Materials & Services 2,223,100 260,700 1,962,400 I 11 1 I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1993 -94 SUMMARY BUDGET DOCUMENT 1 GENERAL FUND ACTUAL ADOPTED DATA OPTED BUDGET BUDGET FOR NEXT YEAR 1993 -94 2nd PRECEDING 1st PRECEDING THIS YEAR Account ADOPTED ADMIN. OPS Yr, 1990 -91 , Yr. 1991 -92 1992 - Number Account Description BUDGET BUDGET BUDGET EXPENDITURES: Capital p Outlay '- 13,200 1,349 61,800 7100 Buildings & Additions 10,000 10,000 0 0 0 0 7110 Public Art Program 2,700 2,700 0 315 0 21,600 7200 Line Replacements 21,000 0 21,000 0 0 2,400 7210 Meter Replacements 0 0 0 a 53,932 37,463 34,600 7300 Meter Installations 38,000 0 38,000 63,387 40,407 36,000 7310 Water Service Installations 70,000 0 70,000 0 0 2,400 7320 Regulator Installations 500 0 500 31,053 13,780 72,300 7410 Office Equipment 67,000 7,300 59,700 0 0 0 7415 Computer Software 54,000 16,200 37,800 0 200,184 229,300 7420 Major Field Equipment 155,500 0 155,500 a 5,456 14,467 19,600 7430 Small Field Equipment 12,000 0 12,000 243,869 258,980 296,000 7500 Pipeline Extensions 230,610 0 230,610 406 4,356 6,000 7510 Fire Hydrant Installations 3,000 0 3,000 0 0 1,200 7520 Backflow Device Installations 0 0 0 425,264 31,538 135,000 7600 Land & Improvements 76,800 0 76,800 836,882 602,524 918,200 Total: Capital Outlay 741,110 36,200 704,910 2,901,211 3,134,432 4,083,600 Sub - Total: All Expenditures 4,003,910 599,090 3 404 , 820 0 0 277,400 8000 Operating Contingencies 305,000 ' 0 0 300,000 9100 Transfer to Capital Proj.. Reserve 300,000 2,901,211 3,134,432 4,661,000 TOTAL EXPENDITURES 4,608,910 599,090 3,404,820 1 2,025,174 2,027,517 1,000,000 Unappropriated Ending Fund Balance 1,073,790 I 4,926,3851 5,161,9491 5,661,0001 TOTAL REQUIREMENTS 1 5,682,7001 599,0901 3,404,8201 1 1 I I . 12 II 1 I I GENERAL FUND I Percentage Changes in Yearly Expenses 1 60.00 % — 52.39% I ` "1. 50.00 % — .-'� a fi r sr '''' 40.00%— :lf 1 25.04% r4F_ 30.00 % — 24.97% 22.69% x � -}- - .74--1..r.,- , i.-m- , : - . - 'F. T 2 � j : T" - T' .. ' ✓ - xe ; 1f , 3. 20.00%— 4,4' 1026% � 1 }_ " i ` d .t s r t ' s 4.05% I 2.63% F '' - ` 10.00 % — =_ .r x* � + , 1 0.00% 1 - 10.00 % - I - 20.00 0 /0— - 19.29% I - 30.00% �/ 1 -2' 8.00% I Personal Services Materials & Services Capital Outlay ❑ 1990 -91 FY to 1991 -92 FY • 1991 -92 FY to 1992 -93 FY • 1992 -93 FY to 1993 -94 FY I 1 13 I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1 1993 -94 BUDGET DOCUMENT GENERAL FUND I ADMINISTRATION EXPENDITURES HISTORICAL DATA BUDGET FOR NEXT YEAR 1993 -94 ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED 2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY Yr. 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description OFFICER COMMITTEE BOARD EXPENDITURES: Personal Services 477,890 548,782 655,143 5000 -140 Employee Salaries 213,089 213,089 213,089 See Budget Summary 5400 Overtime 4,001 4,001 4,001 See Budget Summary 5500 Medical /DentalNision Insurance 18,900 18,900 18,900 See Budget Summary 5501 Underwritten Deductibles 4,000 4,000 4,000 See Budget Summary 5010 Social Security Tax 13,300 13,300 13,300 See Budget Summary 5520 Ameritas Life - Pension Plan 22,300 22,300 22,300 See Budget Summary 5530 Medicare Tax 3,300 3,300 3,300 I See Budget Summary 5540 State Accident Insurance Fund 4,500 4,500 4,500 See Budget Summary 5550 Unemployment Insurance 13,500 13,500 13,500 See Budget Summary 5560 Fortis Benefits -LIFE /STD /LTD 4,100 4,100 4,100 See Budget Summary 5570 Tri -Met Taxes 1,200 1,200 1,200 See Budget Summary Total: Personal Services 302,190 302,190 302,190 EXPENDITURES: Materials & Services I 23,555 26,963 28,000 6300 General Insurance 38,000 38,000 38,000 11,160 10,560 11,600 6320 Professional Fees: Auditors 12,500 12,500 12,500 6,697 7,792 6,000 6330 Professional Fees: Attorneys 20,000 20,000 20,000 10,074 26,516 75,000 6350 Professional Fees: Consultants 65,000 65,000 65,000 See Budget Summary 6400 Office Supplies & Expenses 5,000 5,000 5,000 I See Budget Summary 6410 Postage 4,100 4,100 4,100 II See Budget Summary 6420 Repairs & Maint: Office Equipment 2,400 2,400 2,400 6,393 6,487 8,400 6430 Op Center Utilities: Telephones 9,000 9,000 9,000 ; 5,863 4,511 7,800 6440 Op Center Utilities: Natural Gas 7,200 7,200 7,200 6,789 7,141 9,600 6450 Op Center Utilities: Electricity 10,000 10,000 10,000 5,889 5,813 7,200 6460 Op Center Utilities: Sewer /Garbage 7,500 7,500 7,500 6,207 7,309 10,000 6480 Dues & Subscriptions 12,000 12,000 12,000 0 0 0 6485 Public Information Programs 24,000 24,000 24,000 2,662 13,121 5,400 6490 Advertising & Elections 1,200 1,200 1,200 9,311 11,077 12,000 6500 Miscellaneous Expenses 12,000 12,000 12,000 509 1,429 1,200 6520 Commissioner Stipends 4,200 4,200 4,200 See Budget Summary 6730 Janitorial Supplies & Services 13,500 13,500 13,500 See Budget Summary 6800 Employee Training 7,700 7,700 7,700 See Budget Summary 6850 Training Travel Expenses 5,400 5,400 5,400 0 0 0 6950 Interest Expense 0 0 0 See Budget Summary Total: Materials & Services 260,700 260,700 260,700 I 14 III i I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1993 -94 BUDGET DOCUMENT GENERAL FUND ADMINISTRATION EXPENDITURES HISTORICAL DATA BUDGET FOR NEXT YEAR 1993 -94 ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED 2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY Yr. 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description OFFICER COMMITTEE BOARD EXPENDITURES: Capital Outlay 1 13,200 1,349 61,800 7100 Buildings & Additions 10,000 10,000 10,000 0 0 0 7110 Public Art Program (New) 2,700 2,700 2,700 See Budget Summary 7410 Office Equipment 7,300 7,300 7,300 See Budget Summary 7415 Computer Software (New) 16,200 16,200 16,200 13,200 1,349 61,800 Total: Capital Outlay 36,200 36,200 36,200 I See Budget Summary I TOTAL ADMINISTRATIVE EXPENDITURES' 599,0901 599,0901 599,0901 I I I I 1 I I 15 1 ADMINISTRATION DEPARTMENT TIGARD WATER DISTRICT 1993 -94 Adopted Budget FUND: GENERAL FUND I Administration Department Requirements Summary: I Actual Actual Budgeted Proposed Approved Adopted 1990 -91 1991 -92 1992 -93 1993 -94 1993 -94 1993 -94 Personal Services These requirements were not 302,100 302,100 302,100 Materials & services previously divided into two 260,700 260,700 260,700 Capital Outlay departments. Please see 36,200 36,200 36,200 budget summary for prior years' history. TOTAL REQUIREMENTS 599,000 599,000 599,000 1 Positions: Administrative Director 1.0 Operations Manager 0.5 Accounting Supervisor 1.0 Senior Management Analyst 0.7 Human Resource /Admin. Coord. 1.0 Office Assistant 1.0 Customer Accounts Representative TOTAL 5.5 Mission Statement: To provide efficient and effective professional management and administrative support for the Tigard Water District. 1 Department Services: 1. The Administrative Director is responsible for management of the entire Water District. ' The Director is responsible for directing and coordinating the activities of all employees in order to meet the goals of the Board of Commissioners. 2. The Operations Manager spends half his time in Administration and half in Operations. He assists the Administrative Director with management of the District and serves as Acting Administrative Director in the Director's absence. 3. The Human Resources /Administrative Coordinator and the Office Assistant handle administrative projects, public information, personnel management, benefits administration, and clerical support for the Board of Commissioners, and Administrative Director, the Operations Manager, and the Senior Management Analyst. 16 1 I General Fund - Administration 1 4. The Accounting Supervisor coordinates liability Insurance, Accounting, Payroll, Investments, and financial management, with the assistance of 30% of a Customer Accounts Representative. 5. The Senior Management Analyst spends 70% of his time on analysis of major policy issues and special projects management. (The remaining 30% of his time is spent in Engineering.) ' Key Trends and Issues: 1. The anticipated change in governance structure for the Tigard Water District may necessitate additional expenses to complete the transition. summer shortages impact our public information es of water in the region will im 2. Continued su g 9 p needs. A rate structure to encourage conservation requires analytical skills for development and monitoring of results. 3. Our entry into the computer age will require some physical remodeling to accommodate our new equipment, both for our office computers and our SCADA (Supervisory Control and Date Acquisition) computer system which monitors the reservoirs and pump stations. 1 Budget Highlights Professional Fees: Attorneys: I 1. Increased from $6,000 to $20,000 to cover additional legal expenses involved with the transition in governance structure. 2. Public Information Programs: $24,000: A new account to accommodate four newsletters and one additional mailing (in case we are required to do a lead and copper notice to the public). 3. Postage: $4,100 is budgeted in Administration for miscellaneous administrative mail. 4. Capital Outlay: $10,000 for remodeling to accommodate SCADA system and networked computer system. $2,700 for the first year of public art purchases. I I I 1 17 1 I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1993 -94 BUDGET DOCUMENT GENERAL FUND OPERATIONS EXPENDITURES HISTORICAL DATA BUDGET FOR NEXT YEAR 1993 -94 I ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED 2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY Yr. 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description OFFICER COMMITTEE BOARD EXPENDITURES: Personal Services 302062 352780 385125 5100 -532 Employee Salaries 475,592 475,592 475,592 111 37,138 34,037 64,000 5350 Part time /Summer Field Help 60,000 60,000 60,000 4,516 1,823 6,000 5360 Part time /Summer Office Help 6,000 6,000 6,000 19,282 22,389 30,502 5400 Overtime 26,518 26,518 26,518 See Budget Summary 5500 Medical /DentalNision Insurance 44,100 44,100 44,100 See Budget Summary 5501 Underwritten Deductibles 14,800 14,800 14,800 See Budget Summary 5010 Social Security Tax 34,100 34,100 34,100 See Budget Summary 5520 Ameritas Life - Pension Plan 45,700 45,700 45,700 See Budget Summary 5530 Medicare Tax 8,000 8,000 8,000 See Budget Summary 5540 State Accident Insurance Fund 13,500 13,500 13,500 I See Budget Summary 5560 Fortis Benefits - LIFE /STD /LTD 6,100 6,100 6,100 See Budget Summary 5570 Tri -Met Taxes 3,100 3,100 3,100 See Budget Summary Total: Personal Services 737,510 737,510 737,510 EXPENDITURES: Materials & Services 931,868 1,221,930 1,422,000 6000 Water Costs: L.O. & Portland 1,454,000 1,454,000 1,454,000 1 94,168 106,078 138,000 6050 Water Costs: Electricity, etc. 142,000 142,000 142,000 5,224 7,444 12,000 6060 Water Costs: Sampling 14,000 14,000 14,000 90,666 140,027 186,000 100 -619 Repairs & Maint: Field Equip 143,800 143,800 143,800 15,174 13,445 18,000 6200 Repairs & Maint: Trucks /Equipment 18,000 18,000 18,000 16,189 15,183 20,000 6210 Gasoline /Oil /Diesel 18,000 18,000 18,000 3,427 2,908 6,000 6220 Tires & Batteries - Trucks /Equipment 3,000 3,000 3,000 4,333 6,119 6,000 6250 Small Tools 6,000 6,000 6,000 2450 2255 37000 6340 Professional Fees: Engineers 40,000 40,000 40,000 See Budget Summary 6400 Office Supplies & Expenses 18,700 18,700 18,700 2,491 2,048 2,400 6401 Drafting Supplies & Expenses 1,500 1,500 1,500 5,484 4,901 7,200 6405 Pager /Ans. Svc /Sonitrol /Cellulars 7,500 7,500 7,500 See Budget Summary 6410 Postage 50,400 50,400 50,400 See Budget Summary 6420 Repairs & Maint: Office Equipment 7,200 7,200 7,200 843 1,448 3,000 6470 Canterbury Shop Expenses 2,000 2,000 2,000 0 0 12,600 6495 Conservation Program Advertising 6,500 6,500 6,500 I 609 1,726 2,400 6510 Freight Charges - In & Out 1,000 1,000 1,000 3,351 2,959 2,400 6530 Misc. Cr Leaks & Misread PY 4,000 4,000 4,000 0 0 0 6540 Collection /Bad Debt Expense (New) 1000 1000 1000 ' 911 95 1,200 6600 Equipment Rentals 1,200 1,200 1,200 See Budget Summary Subtotal: Materials & Services 1,939,800 1,939,800 1,939,800 I 18 1 I TIGARD WATER DISTRICT, WASHIN GTON COUNTY, OREGON I 1993 -94 BUDGET DOCUMENT GENERAL FUND OPERATIONS EXPENDITURES I HISTORICAL DATA BUDGET FOR NEXT YEAR 1993 -94 ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED 2nd PRECEDING 1st PRECEDING THIS YEAR Account BY BUDGET BY BUDGET BY I Yr. 1990 -91 Yr. 1991 -92 1992 -93 Number Account Description OFFICER COMMITTEE BOARD EXPENDITURES: Materials & Services (Cont.) I 3,706 3,369 10,000 6720 Safety Programs /Equip /Education 6,000 6,000 6,000 See Budget Summary 6730 Janitorial Supplies & Services 1,500 1,500 1,500 0 1,627 3,000 6735 Rain Gear, Uniforms, etc. 3,000 3,000 3,000 I See Budget Summary 6800 Employee Training 11,500 11,500 11,500 See Budget Summary 6850 Training Travel Expenses 600 600 600 2,379 2,822 4,800 6900 Rental Property Expenses 0 0 0 I See Budget Summary Total: Materials & Services 1,962,400 1,962,400 1,962,400 EXPENDITURES: Capital Outlay 1 315 0 21,600 7200 Line Replacements 21,000 21,000 21,000 0 0 2,400 7210 Meter Replacements 0 0 0 53,932 37,463 34,600 7300 Meter Installations 38,000 38,000 38,000 I 63,387 40,407 36,000 7310 Water Service Installations 70,000 70,000 70,000 0 0 2,400 7320 Regulator Installations 500 500 500 13,780 72,300 7410 Office Equipment 59,700 59,700 59,700 I 0 0 0 7415 Computer Software 37,800 37,800 37,800 0 200,184 229,300 7420 Major Field Equipment 155,500 155,500 155,500 5,456 14,467 19,600 7430 Small Field Equipment 12,000 12,000 12,000 243,869 258,980 296,000 . 7500 Pipeline Extensions 230,610 230,610 230,610 I 406 4,356 6,000 7510 Fire Hydrant Installations 3,000 3,000 3,000 0 0 1,200 7520 Backflow Device Installations 0 0 0 425,264 31,538 135,000 7600 Land & Improvements 76,800 76,800 76,800 I See Budget Summary Total: Capital Outlay 704,910 704,910 704,910 I I See Budget Summary I TOTAL OPERATIONS EXPENDITURES 1 3,404,8201 3,404,82013,404,8201 I I I 1 1 19 1 OPERATIONS DEPARTMENT TIGARD WATER DISTRICT 1993 -94 Adopted Budget FUND: GENERAL Operations Department Requirements Summary: I Actual Actual Budgeted Proposed Approved Adopted 111 1990-91 1991 -92 1992 -93 1993 -94 1993 -94 1993 -94 Personal Services These requirements were not 737,510 737,510 737,510 Materials & services previously divided into two 1,939,800 1,939,800 1,939,800 Capital Outlay departments. Please see 704,910 704,910 704,910 budget summary for prior years' history. TOTAL REQUIREMENTS 3,382,220 3,382,220 3,382,220 1 Positions: Operations Manager 0.5 Senior Management Analyst 0.3 Customer Accounts Representative 2.7 Draftsperson 1.0 Assistant Superintendent 1.0 Backflow & Water Quality Technician 1.0 Service Crew Chief 1.0 Utility Worker III 3.0 Utility Worker II 2.0 Utility Worker I TOTAL 15.5 Mission Statement: 1. To deliver water to patrons which is high quality and always available. >� 2. To develop a good relationship between the District and, its customers. 3. To 9 rovide good service at a fair price. P Operations Department Services: 1. Office Personnel: Have the responsibility to deal with the customer mostly in the area of billing and information. We try to have the latest information on what is happening ' within the District and the region on water issues. We also bill over 5,000 meters each month along with the routine office procedures. 20 , I General Fund, Operations 1 2. Customer Service /Locates: Assists people with problems at their homes, checking for leaks, and answering questions in person. Another service provided by the customer service person is locating underground water mains for contractors working in the District. 1 3. Meter Crew: This crew works out of the shop but has a lot to do in helping fix and solve problems called in by customers and found in meter reading. Their primary job is to install new meters and pressure regulators, but the crew also performs meter repair and - maintenance. 4. Valve Crew: This crew operates and verifies the locations of water main shut off valves. ' They also are the crew that does the dead end water line blow offs. That portion of the job is part of our commitment for good water quality, to flush out those line that are not looped within the system. 5. Construction Crew: This crew is out daily doing the work on the water mains and service lines. If anything is broken - -they fix it; if something is wrong - -they make it right! Working in new subdivisions, replacing old water mains, and doing all kinds of construction jobs keeps this crew very busy. 6. Water Quality /Back Flow: This person wears a number of hats. Water quality is very important. A good deal of time is spent both taking water samples and checking on water quality problems called into the office. The State of Oregon Health Division, and ' the Federal Safe Drinking Water Act have imposed many new standards that water purveyors must meet. Back flow prevention goes along with water quality; any unsafe water allowed to flow back into our mains is not acceptable. The back flow person runs the program, sends out letters for yearly inspection of devices, and performs inspections on site to check for any cross connections. 1 7. Summer Crew: These are college students who return each summer to perform ground maintenance, clean around our water meters, and handle miscellaneous tasks such as marking fire hydrants, etc. 8. Engineering: The duties and responsibilities of this department are to review water system plans for compliance to District standards and specifications; maintain "as- built" drawings for all locations of reservoirs, pump stations, water mains, valves, fire hydrants, and blow off assemblies throughout the Water District; coordinate utility work with other city, county, or private businesses; design water projects for the District; and maintain inventory control. • Key Trends and Issues: ' 1. In the office this year will come some more big changes. Last fiscal year saw the coming of a long awaited computer system and new software for utility billing. This year i we will continue to upgrade our program. The purchase of hand -held meter readers (instead of manually writing the numbers in a book), and the ability to down load the meter readings into the computer instead of the usual hand entry will save a lot of time. We are going to be changing the water bill the customer receives now from the post 21 General Fund, Operations card to an 8- 1/2x11 bill in a window envelope. New water rates will be coming, and the water and sewer bills will be combined. As you can see, the District has a lot to do, and we will need some new equipment to do it, including new desks, chairs and office products to make the job as easy as possible. 2. The Valve Crew needs more hydraulic equipment to make them more efficient. Last I year we bought a hydraulic power pack to make that crew less dependent on the air tools used by the line crew. We wish to continue in that direction. 3. Our Safety Committee and management have made a commitment to continue to provide as safe a workplace as possible. We wish to purchase safety equipment throughout the year as we need it. The road plates are just one example. The , construction crew has a 1984 utility truck that has many hours on it. We would like to replace it with a new 1 -ton utility truck equipped with an electric cable hoist. Safety has become an issue with everyone, and the use of an electric hoist is long overdue. I 4. The new supervisory control and data acquisition (SCADA) system which we purchased in fiscal year 1992 -93 has most of the system brought under control of a computer. We need to work at bringing the entire District into the computer system. Having control and the monitoring of all pumps, reservoirs, and control valves at one location has been a goal of the District for many years. , 5. With the Water District entering the new computer age it is vital that the Engineering Department be able to keep abreast of these new technologies and utilize them in our efforts to better coordinate and communicate with other public agencies and private engineering firms. The Engineering Department has been striving to obtain a computer aided drafting (CAD) system for a number of years. With the proposed purchase of a CAD system during the 93 -94 fiscal year, the Water District will be able to better respond to the request for information about its distribution system, analyze the flow requirements of a given area, and be better able to model the design capacity of the entire system. 6. Increasing growth in our District puts more demand on our water sources. 1 Budget Highlights: Materials & Services: I 1. Water Costs: Lake Oswego and Portland. Our total water costs are projected to be slightly less than last year. Although Lake Oswego is raising its water rates to us, Portland's rates cropped significantly due to the water restrictions last year. The effect on the five year rolling average is that our Portland rates dropped from $3.235 to $1.77 per 100 cubic feet. Our Lake Oswego rates are increasing from $.57 to $.62 per 100 cubic feet in March, 1994. (Lake Oswego's rates were $.50 for most of the 92 -93 fiscal year, but raised to $.57 in March, 1993.) I 22 , 111 General Fund, Operations 2. Professional Fees: Engineers. $40,000 total. $25,000 is budgeted for a seismic evaluation of the Baylor Street reservoirs and the Number 2 reservoir (SW 119th Avenue and SW Gaarde Street), all of which are above ground steel tanks. 3. Postage: The account has increased from $18,000 to $50,400 in Operations and $4,100 in Administration). Changing to billing monthly instead of every other month, and changing to a letter format bill rather than a postcard, will increase costs. The advantages are: (1) with combined sewer billing, monthly bills will have a lower financial impact on our customers, (2) customers will be able to see the results of their water conservation efforts faster, and (3) the letter format will allow us to put messages on the bill which we would have previously sent out separately. The increased postage amount covers monthly utility billing, one conservation mailing, two notices for public hearing and rate change (one mailing each), and possible lead and copper notification. 1 Capital Outlay: 1. Line Replacements: ' This account is maintained at $20,000. These funds are budgeted in case of emergency line breaks. No funds were spent this year, but funds were put in this account in case of earthquake damage. 1 2. Water Service Installations: $70,000 is budgeted compared to $36,000 last year. This higher amount is based on our estimates of costs for new development projects which we anticipate in the District, ' based on developer contact with us. 1 3. Office Equipment: $59,700. For years, office equipment has taken a back seat to a new back hoe or dump truck for field operations. It is time to catch up and replace antiquated equipment or buy modern equipment to speed the office processing time. Postage Machine $3,600 (80 %) Electric letter opener 1,500 ,! Bill stuffier and folder 8,000 Check encoder /endorser 7,000 Bar code reader 14,000 Fireproof file cabinets 350 Chairs, bookcases, furniture 5,250 CAD system, Engineering 20,000 ' (computer aided drafting) I I 1 23 General Fund, Operations I 4. Major Field Equipment: Reduced from $229,300 (FY'92 -93) to $155,500, this account includes the following: 1 -ton utility truck 19,500 Utility Box, electric hoist 11,000 Chlorinating stations (wells) 10,000 Water sampling stations 6,000 Diesel fuel tank (Canterbury Lane site) 4,500 Hand -held meter readers 24,000 SCADA system completion 80,000 5. Small Field Equipment: 1 We have reduced this account from $19,600 (FY'92 -93) to $12,000. This account includes pumps, hydraulic tools, road plates, pressure washer, stick locator, saws, and lawn equipment. 6. Pipeline Extensions: This has been reduced from $296,000 (FY'92 -93) to $230,610. We plan two major projects our of the General Fund: • 12" inch line on SW 150th Avenue, from SW Bull Mountain Road to SW Hawk Ridge Road. • Pressure reducing valve station at new reservoir site, north side of Bull Mountain. In addition, $125,550 is budgeted to fund our half of the design and construction bid ' costs to build a new main transmission line in Lake Oswego which will provide more water to Tigard Water District. (Construction costs will be in the 94 -95 FY budget.) I 1 I I 24 I I OTHER FUNDS TIGARD WATER DISTRICT 1993 -94 Adopted Budget Other Funds TWD has other funds besides the General Fund: System Development Charge Fund ' Debt Service Fund ' Capital Projects Reserve Fund No. 2 (Closed) Capital Projects Reserve Fund No. 3 The numerical data for each will be presented first, followed by a narrative description or more fully explain the purposes and relevant information. 1 I I I I I I 1 25 I TIGARD WATER DISTRICT, WASHINGTON COUNTY, �� " ""�"�"^=' °°��" ~~"^ ~°"~° . ...~~ . , ~~,�~°" "..~.~ . ,~.~ ,~.~~~.. . . ' .~..~~`~~~.. 1993-94 FY BUDGET DOCUMENT SYSTEMS DEVELOPMENT FUND I HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993-94 ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED I x"vpnscsmoo 'mpnsuso`wa T*mrsAn nsaouncsoxmonsoumsMsmro o,ouoosr o,ouoosr ov Yr. 1990*1 Yr. 1991-92 1992*3 OFFICER COMMITTEE BOARD ` �� I RESOURCES BaginningFundBo|onoa� I 8.800 *Cash on Hand (Cash Basis) 400.000 400.000 40 0,000 0 3.638 4.200 Earnings from Temporary Investments 8.000 8.000 8.000 0 288,925 318,200 Systems Development Charge Revenue 300.000 300.000 300.000 I 0 392.581 331.200 TOTAL RESOURCES 708.000 708.000 708.000 &� 1 �AP|TAL[�UTLA�� 'm 0 200.000 281.200 Pipeline Extensions 128.000 128.000 128.000 0 0 Land Purchases I 0 92.581 50,000 Unappropriated Ending Fund Balance 580.000 580.000 580.000 0 292.561 331.200 TOTAL REQUIREMENTS 708.000 700.000 708.000 I I 1 I 1 I I 26 . I I I SYSTEM DEVELOPMENT CHARGE FUND TIGARD WATER DISTRICT 1993 -94 ADOPTED BUDGET FUND: SYSTEM DEVELOPMENT FUND System Development Charge Fund Requirements Summary: ' Actual Actual Budgeted Proposed Approved Adopted 1990 -91 1991 -92 1992 -93 1993 -94 1993 -94 1993 -94 ' TOTAL REQUIREMENTS -0- $200,000 $281,200 $128,000 $128,000 $128,000 Positions: None r Mission Statement: 1. To ensure that fair and equitable financing is available to support needed capital additions to the Water District. ' 2. That imposing System Development Charges (SDCs) on new development will reimburse current customers for their payments towards the existing excess capacity and contribute to the cost of constructing new capacity increasing projects for the future. 3. To ensure that existing and future customers will not be unduly burdened with the cost of new development. ' Services Provided: In December 1990, the Water District implemented SDCs as a way to provide the means to finance future capacity increasing projects without having to borrow funds. The objective of an SDC is not merely to generate money for the Water District, but to ensure that a fair and equitable financing solution is available to support needed capital additions due to growth. ' These capital additions are those which increase the system capacity such as new storage reservoirs, pumping stations, transmission pipelines, treatment facilities, pressure reducing valve stations, and other major distribution pipelines. In no way are SDCs to offset the ' everyday expenses of doing business, or non capacity- increasing distribution projects. Key Trends and Issues: The income for SDCs comes from water meter installations. Approximately 60% of the water meter installation revenue are directed to the SDC Fund, while the remaining 40% are divided and deposited into the General Fund budget line items of water meter sales and SDC reimbursement. 1 1 27 I I The SDC fund revenue can be spent only on capacity increasing capital improvements, including expenditures related to the repayment of the debt for such future improvements. The revenues diverted to water meter sales are the actual costs associated with installing water meters and water services. The SDC reimbursement in the "buy -in" to the existing water distribution system. Added together, the System Development Charge, SDC reimbursement, and water meter installation cost comprise the total fees that are collected when a person purchases a water meter from the District. With the establishment of SDC's, the Board of Commissioners also enacted a Capital , Improvements Plan (CIP) that lists the capacity increasing improvements, including the estimated cost and timing of the improvement, which may be funded with SDC fee revenues. All of the pipeline and reservoir projects proposed with CIP will increase the system capacity and may be financed from the full SDC. As with any management tool, the CIP has different alternatives so that changes of events , may be accommodated and the specifics of the CIP may be reshaped as the years pass. An example of this is the 24" transmission pipeline along Greenburg Road, which was put on hold during this last fiscal year in order to save funds because the SDC fund was smaller that anticipated due to slowing of the new housing market. And, as we have found out, Bull Run is not an unlimited water source. Budget Highlights: In the 5 -year Capital Improvement Plan, dated May 8, 1991, it was indicated that a new pipeline extension was needed along SW North Dakota Street, from SW 106th Avenue to SW 115th Avenue. This same project was intended to be installed during this last fiscal year by a private contractor, but the District prudently planned for the worst case scenario on the possible revenue shortfall from last year's water restrictions, and made the decision to I postpone this project until the 1993 -94 fiscal year. The justification for this project comes from the engineering study of 1990 that recommended I this pipeline. This area of the Water District lacks a large diameter water main and has seen a significant growth in residential developments over the past year. The developments in this area are high density projects, with a typical lot size of 5,000 square feet, and the existing pipeline is undersized for this type of demand. It is recommended that this pipeline be phased over the course of the 93 -94 fiscal year to 111 take advantage of the cost savings from having our own construction crews performing the work. • Phase 1: 1,315 feet of 12" D.I. pipe @ $38/ft. $ 49,970 Phase 2: 1,315 feet of 12" D.I. pipe © $38/ft. 49.970 Total Estimated Cost $ 99,940 ' 1 i 28 1 I 1 ' This page was intentionally left blank. I I I ' 29 I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON I 1993 -94 FY BUDGET DOCUMENT DEBT SERVICE FUND I HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993 -94 ACTUAL ADOPTED BUDGET PROPOSED APPROVED ADOPTED I 2nd PRECEDING 1st PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGET BY BUDGET BY Yr. 1990-91 Yr. 1991-92 1992 -93 OFFICER COMMITTEE BOARD RESOURCES < 1. Beginning Fund Balance: 40,853 70,973 33,000 2. *Cash on Hand (Cash Basis) 25,000 25,000 25,000 I 8,396 4,500 3. Previously levied Taxes Est. to be Received 4,500 4,500 4,500 6,539 4,385 2,000 4. Earnings from Temporary Investments 2,000 2,000 2,000 5. Transferred from Other Funds I 6. 47,392 83,754 39,500 7. Total Resources, Except Taxes to be Levied 31,500 31,500 31,500 . . 135,500 8. Taxes Necessary to Balance 142,200 142,200 142,200 147,464 136,267 . Taxes Collected in Year Levied I 194,856 220,021 175,000 TOTAL RESOURCES 173,700 173,700 173,700 IRE RE U ENTS M Q i Payments Principal Pa a #s Bond c a A Y Date Payment a Budgeted a Issue Date et 9 120,000 125,000 130,000 1. 1976 01/01/94 140,000 140,000 140,000 2. 3. 120,000 125,000 130,000 4. Total Principal 140,000 140,000 140,000 . m n is Interest a Bond er s et Pa Y Date ....... tli: ... .............................................................................................................................................................. Payment Issue Date Budgeted ed a 9 45,653 39,172 32,298 1. 1976 07/01/93 12,509 12,509 12,509 2. 1976 01/01/94 12,509 12,509 12,509 3. 4. 45,653 39,172 32,298 5. Total Interest 25,018 25,018 25,018 'n Y By > for Following Year o oNn Balance o '� Unappropriated Y [ 9 D e Bud eted Pa ment at Issue ... ss Date .... Budgeted 682 8 68 2 8 68 2 8 , 7/01 /9 4 19 76 07/01/94 , 2 3. 4. 29,203 55,849 12,702 5. Total Unappropriated Ending Fund Balance 8,682 8,682 8,682 194,856 220,021 175,000 TOTAL REQUIREMENTS 173,700 173,700 173,700 I I 30 i • DEBT SERVICE FUND I TIGARD WATER DISTRICT 1993 -94 Adopted Budget ' FUND: BOND SINKING FUND Debt Service Fund Requirements Summary: ' Actual Actual Budgeted Proposed Approved Adopted 1990 -91 1991 -92 1992 -93 1993 -94 1993 -94 1993 -94 Bond Principal 120,000 125,000 130,000 140,000 140,000 140,000 Bond Interest 45.653 39,172 32.298 25.018 25.018 25.018 ' TOTAL REQUIREMENTS 165,653 164,172 162,298 165,018 165,018 165,018 Positons: None Mission Statement: Reserve the funds to retire the bonded indebtedness of the District as defined in the bond sale. ' Services Provided: To pay the bond principal and interest due each year on debts acquired through bond sales issued December 1, 1976, which is the last bond measure open. Key Trends and Issues: These funds are acquired through ad valorem (property) taxes, which are outside the Measure 5 limits. The tax rate for this year will remain at the $.08 level per $1,000. This bonded indebtedness of the District will be paid off on January 1, 1996. A schedule of estimated payments and tax rates is shown below. ESTIMATED PAYMENTS AND ASSESSMENTS Fiscal Assessed Estimated Tax Rate Amount Year Valuation % Increase Per $1.000 Required 1993 -94 1,884,695,724 4% $0.08 152,300 1994 -95 2,035,471,382 8% $0.07 150,500 1995 -96 2,198,309,093 8% $0.06 146,000 Budget Highlights: The principal payment for this year is $140,000 and the interest payment is $25,018 which ' will leave a balance of $325,090 total owing in the fund on June 30, 1994. 1 31 I I TIGARD WATER DISTRICT, WASHINGTON COUNTY, OREGON 1993 -94 FY BUDGET DOCUMENT I CAPITAL PROJECTS RESERVE FUND 2 (Closed Fund) This fund is authorized by ORS 280.100 and established by resolution number 1 -89, on April 11, 1989 I for the following specified purposes: Construction of 1 -MG reservoir at Last year for fund: 1990 -91 High Tor on Bull Mountain Last Year for Contributions: 1989 -90 1 HISTORICAL DATA I DESCRIPTION BUDGET FOR NEXT YEAR 1993 -94 At.IUAL AUUPI UbuUt I'KUYUJtU AI-WM./VW AUUI'ItU I 2nd PRECEDING 1st PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGET BY BUDGET BY Yr. 1990-91 Yr. 1991-92 _ 1992 -93 OFFICER COMMITTEE BOARD . : 1 [ ; i s < >:i. `s i 1:15. i „„„ „ „„ iii ;�: %:„! : :.: „„„ : : %: <;_ „ „„ S RE OURCES ............ i nin Fund Balance: I 27 3,946 0 0 Earnings ngs from Temporary Investments 0 : . : .... .... ... 0 0 0 0 Transfer from Other Funds 0 0 0 276,359 0 0 TOTAL RESOURCES 0 0 0 ' REQUIREMENTS IREMENTS TA CAPI L OU TLAY: I 276,359 0 Reservoir 0 0 0 0 (Land & Improvements by Contract) I 0 0 0 Reserved for Future Expenditure 0 0 0 0 0 0 TOTAL REQUIREMENTS 0 0 0 I I I I I 32 1 1 1 CAPITAL PROJECTS RESERVE FUND NO.2 TIGARD WATER DISTRICT 1993 -94 Adopted Budget FUND: CAPITAL PROJECTS RESERVE FUND NO. 2 ' Capital Projects Reserve Fund No. 2 Requirements Summary: Actual Actual Budgeted Proposed Approved Adopted 1990 -91 1991 -92 1992 -93 1993 -94 1993 -94 1993 -94 Reservoir $276.359 - 0 - - 0 - - 0 - - 0 - - 0 - I TOTAL REQUIREMENTS $276,359 - 0 - - 0 - - 0 - - 0 - - 0 - Positions: None Mission Statement: Reserve Funds are created with annual transfers from the General Fund in order to save ' money from one fiscal year to the next for a specific purpose. Funds can be spent only for the purpose for which the fund was created and cannot be saved more than ten years. Services: This Reserve Fund is not closed, but was opened in 1989 to fund construction of a 1.0 million gallon reservoir at High Tor on Bull Mountain. This project has been completed. Key Trends and Issues: This fund in closed, but we show it in our budget for historical purposes only until the last year of the required three year history passes. This is the last year this fund will appear. Budget Highlights: 1 No funds are required. ' 33 �� U�� WASHINGTON ...�.�..~~ ~~...~~..~~.,~..~.~.' ~~..~~......~..~.. .~`~,~... ., ,~..�.~-`-.. ~~ 1993-94 FY BUDGET DOCUMENT CAPITAL PROJECTS RESERVE FUND 3 This fund is authorized by ORS 280.100 and established -- by resolution number 5-92, on May 12, 1992 for the following specified purposes: 2.5-MG reservoir construction Last year for fund: • 1994-05 on Bull Mountain Last year for contributions: 1993-94 HISTORICAL DATA DESCRIPTION BUDGET FOR NEXT YEAR 1993-94 �= ^U/uAL xonrn.o BUDGE ' ,xwrw*tu Arrnwvtv wvv,/tu 2nd PRECEDING 1st PRECEDING THIS YEAR RESOURCES AND REQUIREMENTS BY BUDGET BY BUDGET BY Yr. 1990-91 Yr. 1991-92 1992*3 OFFICER comm/nss BOARD ��. RESOURCES Fund Balance: O 0 *Cash on Hand (Cash Basis) 318.000 318.000 318.000 0 18.000 Earnings from Temporary Investments 10.000 10.000 10.000 0 0 300.000 Transfer from Other Funds 300.000 300.000 300.000 -- 0 0 318,000 TOTAL 628,000 628,000 628,000 . REQUIREMENTS CAPITAL OUTLAY: 0 0 O Reservoir 0 0 0 (Land & Improvements by Contract) 0 0 318.000 Reserved for Future Expenditure 628.000 828.000 628.000 1 0 0 318.000 TOTAL REQUIREMENTS 628.000 628.000 628.000 • �� CAPITAL PROJECTS RESERVE FUND NO. 3 ' TIGARD WATER DISTRICT 1993 -94 Adopted Budget FUND: CAPITAL PROJECTS RESERVE FUND NO. 3 ' Capital Projects Reserve Fund No. 3 Requirements Summary: Actual Actual Budgeted Proposed Approved Adopted ' 1990 -91 1991 -92 1992 -93 1993 -94 1993 -94 1993 -94 ' Transfer From General Fund - 0 - - 0 - $300.000 $300.000 $300.000 $300.000 TOTAL REQUIREMENTS - 0 - - 0 - $300,000 $300,000 $300,000 $300,000 Positions: None Mission Statement: ' 1. To plan for future capital project expenditures in an organized way. 2. To accumulate money from one fiscal year to the next for a specific purpose. 1 Services: ' This fund was created to build a new 2.5 million gallon reservoir on Bull Mountain, our fastest growing service area in the District. Key Trends and Issues: This reservoir was estimated in 1991 to cost $1.3 million dollars. The land has already been ' purchased, but this price includes the cost of the reservoir only and does not include landscaping and other improvements. ' Budget Highlights: $300,000 is transferred from the General Fund into this Reserve Fund. ' 35 I I I I I I I This page was intentionally left blank i I I I I I I I I I I 36 I I I PAY SCALE FROM BOARD OF COMMISSIONERS 07/01/93 I Cost of Living Increase 1993 -94F 4.50% I % Increase with step: 3% 3% 5% 5% 5% 5% Months between steps: 6 6 12 12 12 12 Service if hired @ Step 1: 0 Months 6 Months 1 Years 2 Years 3 Years 4 Years 5 Years I STEP 1 2 3 4 5 6 7 I CUSTODIAN 1,415 1,457 1,501 1,576 1,655 1,738 1,825 16,980 17,490 18,014 18,915 19,861 20,854 21,896 I RECEPTION /OFFICE ASST 1,469 1,513 1,558 1,636 1,718 1,804 1,894 UTILITY WORKER 17,624 18,153 18,697 19,632 20,614 21,644 22,727 UTILITY WORKER I 1,660 1,710 1,761 1,850 1,942 2,039 2,141 I 19,924 20,522 21,137 22,194 23,304 24,469 25,693 CUSTOMER ACCTS REP 1,689 1,740 1,792 1,881 1,975 2,074 2,178 I 20,267 20,875 21,501 22,576 23,705 24,890 26,135 DRAFTSPERSON 1,877 1,933 1,991 2,091 2,196 2,305 2,421 I 22,526 23,202 23,898 25,093 26,347 27,665 29,048 UTILITY WORKER II 1,968 2,027 2,088 2,193 2,302 2,417 2,538 I 23,621 24,330 25,060 26,313 27,628 29,010 30,460 EXECUTIVE SECRETARY 2,115 2,178 2,243 2,356 2,473 2,597 2,727 25,375 26,136 26,920 28,266 29,679 31,163 32,721 I UTILITY WORKER III 2,207 2,273 2,341 2,458 2,581 2,710 2,846 BACKFLOW /QUALITY TECH 26,483 27,278 28,096 29,501 30,976 32,525 34,151 I ACCOUNTING SUPERVISOR 2,556 2,633 2,712 2,847 2,990 3,139 3,296 ADMIN /HUMAN RES COORD 30,674 31,594 32,542 34,169 35,877 37,671 39,555 I ENGINEERING TECH III 2,646 2,726 2,807 2,948 3,095 3,250 3,412 UTILITY CREW CHIEF 31,755 32,708 33,689 35,374 37,143 39,000 40,950 I ASST SUPERINTENDENT SENIOR MGMT ANALYST 2,948 3,036 3,127 3,284 3,448 3,620 3,801 35,375 36,437 37,530 39,406 41,376 43,445 45,618 I OPERATIONS MANAGER 3,636 3,745 3,857 4,050 4,253 4,465 4,688 43,629 44,938 46,286 48,600 51,030 53,582 56,261 I I 1 37 - i i i i i - i i Mi i i i i i i i i i