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City Council Packet 10-13-2020 Special
City Council 1 of 1 October 13, 2020 CITY OF PLYMOUTH AGENDA Special City Council October 13, 2020, 5:00 PM 1. CALL TO ORDER 1.1 Instructions to participate in the Virtual Council Meeting 2. TOPICS 2.1 2021 Budget Overview (Special Revenue Funds, Enterprise Funds and Internal Service Funds) Electronic Budget Binder 2019 Utility Rate Study 2.2 Set future Study Sessions October November December 3. ADJOURN 1 Special City Council October 13, 2020 Agenda Number:1.1 To:Dave Callister, City Manager Prepared by:Sandy Engdahl, City Clerk Reviewed by:Laurie Hokkanen, Administrative Services Director Item:Instructions to participate in the Virtual Council Meeting 1. Action Requested: The Mayor provides instructions for the public to observe the meeting by phone or online. 2. Background: Council meetings will be conducted virtually (via Zoom webinar/conference call) due to the state of local emergency for the COVID 19 pandemic. To observe/listen to the meeting, please register in advance at: https://us02web.zoom.us/webinar/register/WN_ttIMR5vUTceoPlBabR4IAw No public comments are taken at study sessions. Comments can be emailed to the Mayor and City Council at council@plymouthmn.gov or to the City Manager at dcallister@plymouthmn.gov. Contact City Clerk Sandy Engdahl at sengdahl@plymouthmn.gov with additional questions. 3. Budget Impact: N/A 4. Attachments: 2 Special City Council October 13, 2020 Agenda Number:2.1 To:Dave Callister, City Manager Prepared by:Laurie Hokkanen, Administrative Services Director Reviewed by:Laurie Hokkanen, Administrative Services Director Item:2021 Budget Overview (Special Revenue Funds, Enterprise Funds and Internal Service Funds) 1. Action Requested: Review budget materials including Special Revenue funds, Enterprise funds (and the associated utility rate study) and Internal Service funds. 2. Background: Now that the preliminary levy has been set, Council is receiving the remaining budgeted fund materials to prepare for the upcoming budget meetings in October. Final adoption of the budgets (and the levy) will occur on December 8. Resident input is welcomed during this process and both formal and informal opportunities are available. The 2021 overall budget of $100,979,037 includes an overall net increase from 2020 of $1,888,877 (1.91%) including the General Fund. Without the General Fund, all other funds account for an increase of less than 1% in the budget or $520,014. The most significant changes occur in the Water Fund, a decrease of approximately $1.5 million dollars and Central Equipment, an increase of approximately $1.8 million dollars. The majority of this impact is the result of increases or decreases in capital expenditures. The Utility Studies are also attached and reflect increases for 2021 for Water (3.5%) Sewer (5.5%), Water Resources (7.0%), and Recycling ($.35) for a total average monthly increase of $2.78. The proposed rates are included within the utility budgets. Franchise fees are proposed to increase 5%. The impact to a residential customer would be an increase of 22 cents per month. This increase would result in an additional revenue amount of $138,294 to the street reconstruction fund for 2021 contributing to an estimated annual revenue amount from franchise fees of $2,673,336. Overall staffing for the remaining funds include an increase of 1.1 full-time equivalent positions for a recreation events supervisor (1) and reallocation of an engineering technician (.1); a detail report is attached. 3. Budget Impact: 3 Staff will continue to update the budget after the Council’s discussion in October and November in preparation of the final adoption on December 8. 4. Attachments: Electronic Budget Binder 2019 Utility Rate Study 4 Account Category Actual 2017 Actual 2018 Actual 2019 Budget Amended 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Amended - Adopted Variance % 2019-2020 Budget Adopted - Proposed Variance % 2020-2021 Revenues 4000 General Property Taxes 1,196,220 1,219,089 1,246,879 1,260,671 1,305,989 1,353,218 1,345,649 3.6%3.0% 4100 Permits and Licenses 49,495 44,225 8,869 4,975 4,975 4,975 4,975 0.0%0.0% 4200 Intergovernmental 7,842,897 8,400,229 8,988,055 7,817,169 8,321,036 8,495,648 8,492,466 6.4%2.1% 4300 Charges for Services 23,752,561 25,222,994 25,773,641 25,610,509 27,248,929 28,635,511 28,597,276 6.4%4.9% 4380 Billings to Departments 8,084,655 8,380,473 8,671,517 8,671,517 8,662,617 8,905,541 8,935,132 -0.1%3.1% 4400 Fines & Forfeitures --1,500 ----0.0%0.0% 4600 Contributions & Donations - Operating 32,840 55,285 25,662 15,000 20,000 20,450 15,000 33.3%-25.0% 4620 Contributions & Donations - Capital 11,876,787 6,598,333 17,613,657 1,385,976 4,150,000 3,750,000 3,750,000 199.4%-9.6% 4700 Interest Income 749,078 956,554 2,135,472 512,170 739,221 739,320 590,525 44.3%-20.1% 4800 Other 426,093 484,885 306,678 359,950 302,150 304,183 307,275 -16.1%1.7% 4900 Transfers In 2,782,464 8,435,049 7,736,531 2,396,609 4,794,440 3,090,868 4,031,073 100.1%-15.9% Total $56,793,089 $59,797,116 $72,508,462 $48,034,546 $55,549,357 $55,299,714 $56,069,371 15.6%0.9% Expenses 6000 Personal Services 6,398,628 6,674,281 6,779,704 7,474,446 7,874,204 8,327,644 8,139,698 5.3%3.4% 6100 Materials and Supplies 1,999,991 2,321,347 2,091,999 2,484,752 2,519,743 2,575,152 2,566,318 1.4%1.8% 6500 Employee Development & Meetings 42,411 43,539 40,285 73,843 66,400 65,755 66,700 -10.1%0.5% 6700 Dues & Subscriptions 321,059 333,897 342,655 357,206 353,230 353,930 363,750 -1.1%3.0% 7000 Contractual Services 16,740,479 18,085,256 18,614,442 19,672,974 20,208,101 20,704,373 20,833,065 2.7%3.1% 8000 Equipment 227,870 383,359 340,052 304,300 617,400 380,500 470,000 102.9%-23.9% 8100 Capital Improvements 5,149 25,080 -10,367,500 14,311,880 11,277,116 13,218,116 38.0%-7.6% City of Plymouth 2021 Amended Budget Budget by Category Page 127 5 Account Category Actual 2017 Actual 2018 Actual 2019 Budget Amended 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Amended - Adopted Variance % 2019-2020 Budget Adopted - Proposed Variance % 2020-2021 Expenses 8500 Depreciation 6,538,240 6,923,180 8,831,264 ----0.0%0.0% 8920 Debt Service - Interest 31,319 1,681 (185,728)2,513 ----100.0%0.0% 9000 Allocations 2,429,065 2,529,251 2,615,578 2,615,578 2,566,936 2,642,518 2,702,301 -1.9%5.3% 9500 Transfers Out 4,685,161 8,900,336 7,909,908 1,279,875 3,686,565 5,563,225 4,288,682 188.0%16.3% 9900 Other Expense 3,214,820 3,198,731 3,362,747 3,401,559 3,344,898 3,409,501 3,420,741 -1.7%2.3% Total $42,634,193 $49,419,937 $50,742,907 $48,034,546 $55,549,357 $55,299,714 $56,069,371 15.6%0.9% City of Plymouth 2021 Amended Budget Budget by Category Page 128 6 Fund Actual 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Concept - Proposed Variance $ 2021-2021 Budget Concept - Proposed Variance % 2021-2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Revenue Recreation Fund 2,117,600 2,097,022 2,245,814 2,148,792 (97,022)(4.32 %)51,770 2.47 % Transit System 6,534,457 6,121,950 6,260,817 6,260,817 -0.00 %138,867 2.27 % Community Dev Block Grant (CDBG) 354,931 330,455 342,086 432,675 90,589 26.48 %102,220 30.93 % HRA Section 8 2,920,653 3,034,946 3,099,830 3,005,539 (94,291)(3.04 %)(29,407)(.97 %) HRA General 695,359 650,655 663,370 647,505 (15,865)(2.39 %)(3,150)(.48 %) Water 11,595,337 10,515,625 8,997,969 9,018,069 20,100 .22 %(1,497,556)(14.24 %) Water Resources 7,624,004 5,922,030 5,807,090 5,803,090 (4,000)(.07 %)(118,940)(2.01 %) Sewer 13,458,359 11,509,268 12,128,772 12,116,422 (12,350)(.10 %)607,154 5.28 % Solid Waste Mgmt 1,064,012 1,376,130 1,455,340 1,402,705 (52,635)(3.62 %)26,575 1.93 % Ice Center 4,051,384 1,837,932 1,677,599 1,705,621 28,022 1.67 %(132,311)(7.20 %) Field House 1,336,117 416,300 416,300 410,800 (5,500)(1.32 %)(5,500)(1.32 %) Central Equipment 4,263,698 3,773,622 4,643,448 5,581,726 938,278 20.21 %1,808,104 47.91 % Public Facilities 12,444,517 3,987,983 3,480,697 3,353,019 (127,678)(3.67 %)(634,964)(15.92 %) Information Technology 3,048,086 2,654,027 2,731,155 2,706,155 (25,000)(.92 %)52,128 1.96 % Risk Management 999,948 1,321,412 1,349,427 1,476,436 127,009 9.41 %155,024 11.73 % Total $72,508,462 $55,549,357 $55,299,714 $56,069,371 $769,657 1.39 %520,014 .94 % City of Plymouth 2020/2021 Biennial Budget Summary Budgeted Revenues and Expenditures by Fund Page 129 7 Fund Actual 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Concept - Proposed Variance $ 2021-2021 Budget Concept - Proposed Variance % 2021-2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Expenses Recreation Fund 1,972,436 2,097,022 2,245,814 2,148,792 (97,022)(4.32 %)51,770 2.47 % Transit System 5,143,113 6,121,950 6,260,817 6,260,817 -0.00 %138,867 2.27 % Community Dev Block Grant (CDBG) 402,478 330,455 342,086 432,675 90,589 26.48 %102,220 30.93 % HRA Section 8 2,968,843 3,034,946 3,099,830 3,005,539 (94,291)(3.04 %)(29,407)(.97 %) HRA General 578,162 650,655 663,370 647,505 (15,865)(2.39 %)(3,150)(.48 %) Water 11,774,805 10,515,625 8,997,969 9,018,069 20,100 .22 %(1,497,556)(14.24 %) Water Resources 3,826,673 5,922,030 5,807,090 5,803,090 (4,000)(.07 %)(118,940)(2.01 %) Sewer 11,919,509 11,509,268 12,128,772 12,116,422 (12,350)(.10 %)607,154 5.28 % Solid Waste Mgmt 1,227,135 1,376,130 1,455,340 1,402,705 (52,635)(3.62 %)26,575 1.93 % Ice Center 2,267,315 1,837,932 1,677,599 1,705,621 28,022 1.67 %(132,311)(7.20 %) Field House 479,774 416,300 416,300 410,800 (5,500)(1.32 %)(5,500)(1.32 %) Central Equipment 3,144,829 3,773,622 4,643,448 5,581,726 938,278 20.21 %1,808,104 47.91 % Public Facilities 1,802,145 3,987,983 3,480,697 3,353,019 (127,678)(3.67 %)(634,964)(15.92 %) Information Technology 2,275,356 2,654,027 2,731,155 2,706,155 (25,000)(.92 %)52,128 1.96 % Risk Management 960,336 1,321,412 1,349,427 1,476,436 127,009 9.41 %155,024 11.73 % Total $50,742,907 $55,549,357 $55,299,714 $56,069,371 $769,657 1.39 %520,014 .94 % City of Plymouth 2020/2021 Biennial Budget Summary Budgeted Revenues and Expenditures by Fund Page 130 8 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4000.100 - Taxes - Property $643,672 $662,089 $374,682 $703,650 $738,832 $738,832 $35,182 5.00 %2021: 5% Increase to assist with personnel costs and allocations 4230.100 - Intergovern-State-Operating - Mkt Value Credit (HACA) 7 7 -----0.00 % 4310.100 - Program Fees - Recreation 1,286,213 1,303,553 447,414 1,263,470 1,296,964 1,210,428 (53,042)(4.20 %)2021: Decrease in anticipated revenue due to COVID and potential PCC project 4310.101 - Program Fees - Subsidized Recreation 30 91 17 ----0.00 % 4320.100 - Rental Fees - Recreation 63,761 71,114 13,572 66,000 68,920 80,000 14,000 21.21 %2021: Increase in revenue due to the NWG project completion 4360.105 - Items for Resale - Caps & Apparel 10,021 12,169 121 13,400 13,760 12,181 (1,219)(9.10 %)2021: Fees for dance costumes and items for resale offset with expenses from line item 6120.125 4600 - Contributions - Operating 20,633 25,662 18,250 20,000 20,450 15,000 (5,000)(25.00 %)2021: Variable amount for Sponsorships-Not a guaranteed revenue source 4700.100 - Interest Income - Investments 10,976 30,663 20,216 10,000 10,000 5,200 (4,800)(48.00 %)2021: Adjust based on current interest rates 4700.150 - Interest Income - Operating Account 892 1,368 175 800 800 800 -0.00 % 4800 - Other Revenues -1,976 -----0.00 % 4800.400 -Other Revenues - Commissions 746 675 -1,250 1,258 1,200 (50)(4.00 %)2021: Fees received for Food Trucks at Special Events 4801 - Administrative Fee 7,153 8,094 4,417 7,500 7,725 9,000 1,500 20.00 %2021: Admin fees increased in 2018 when RecTrac was implemented due to admin fees for cancellations and transfers 4807 - Refunds & Reimbursements 1,099 141 -----0.00 % 4900 - Transfers In ---10,952 87,105 76,151 65,199 595.32 %2021: Includes transfer in to offset new Recreation Supervisor position Total $2,045,201 $2,117,600 $878,864 $2,097,022 $2,245,814 $2,148,792 $51,770 2.47 % Expenses 6000 - Salaries ($4,184)($10,584)-----0.00 % 6000.100 - Salaries - Regular 596,042 624,202 452,160 696,858 805,380 792,136 95,278 13.67 % 6000.200 - Salaries - Temporary 329,151 292,659 158,369 313,127 321,570 321,570 8,443 2.70 %2021: Increase for 2% Cost of living 6020.100 - Overtime/Comp Time ---200 200 200 -0.00 % 6050 - Benefits (634)(1,604)-----0.00 % 6050.100 - Benefits - Social Security 55,452 55,067 37,126 62,841 70,089 69,328 6,487 10.32 % 6050.101 - Benefits - Medicare 12,969 12,878 8,683 14,695 16,393 16,215 1,520 10.34 % 6050.200 - Benefits - PERA 51,713 51,300 37,404 60,300 68,658 67,663 7,363 12.21 % 6050.302 - Benefits - Unemployment 276 1,606 234 500 500 2,000 1,500 300.00 % 6050.550 - Benefits - Cell Phone Allowance 3,374 3,394 2,452 3,360 3,360 4,320 960 28.57 % 6060.100 - Medical Insurance - Employer Contribution 80,096 101,958 53,578 96,833 118,665 99,878 3,045 3.14 % 6070.100 - Dental Insurance - Employer Contribution 5,538 5,201 3,870 6,492 8,206 7,434 942 14.51 % City of Plymouth 2020/2021 Biennial Budget Detail Recreation Fund - Budgeted Revenues and Expenditures Recreation Fund Page 131 9 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6080.100 - Group Life Insurance - Employer Contribution 2,033 2,060 1,454 2,590 3,370 2,993 403 15.56 % 6100 - Office Supplies 1,148 687 529 1,000 1,000 1,000 -0.00 % 6120 - Operating Supplies 39,887 44,299 30,011 38,870 40,012 39,000 130 .33 %2021: Decrease due to COVID and potential PCC project 6120.100 - Operating Supplies - Photography 21 ------0.00 % 6120.125 - Operating Supplies - Resale 12,013 13,445 5,397 11,050 11,380 11,380 330 2.99 %2021: 3% increase to 2020 proposed-expenses due to payment of dance and athletic supplies for resale-revenue recorded in line item 4800.400 6140 - Miscellaneous Supplies -442 18 ----0.00 % 6140.101 - Miscellaneous Supplies - Clothing 19,570 19,974 12,678 19,269 19,489 17,517 (1,752)(9.09 %)2021: Decrease due to COVID and potential PCC project 6500.100 - Employee Development - Training 6,876 3,999 1,145 9,500 8,000 7,000 (2,500)(26.32 %)2021: MRPA - Instate in 2021 6550 - Mileage & Parking Reimbursement 431 80 48 550 550 500 (50)(9.09 %) 6700 - Dues & Subscriptions 1,791 3,716 2,823 2,000 2,000 2,000 -0.00 %2021: Movie and Music License, MRPA Membership, Online Brochure subscription 7000 - Professional Services 441,730 454,715 102,903 400,900 398,484 380,000 (20,900)(5.21 %)2021: Decrease due to COVID and potential PCC project 7050 - External Program Registrations 2,398 1,471 1,176 2,525 4,635 2,295 (230)(9.11 %)2021: Registrations for American RedCross, State Softball, Basketball and Tennis 7100.100 - Communications - Postage 17,262 18,325 8,539 18,000 18,000 18,000 -0.00 %2021: Brochure Postage 7200 - Printing & Publishing 4,727 1,734 2,901 3,975 3,505 2,000 (1,975)(49.69 %)2021: Printing for programs and special events and marketing of events 7200.101 - Printing & Publishing - Recreation Handbook 38,737 44,250 36,861 45,000 46,000 46,000 1,000 2.22 %2021: Decrease from 2017 expenses due to bids received and choosing a new vendor 7500.202 - Repair & Maint Services - Equipment Maint ---300 300 300 -0.00 %2021: Expense as needed for sound system maintenance 7600 - Rentals 90,801 89,603 54,080 113,254 116,265 90,000 (23,254)(20.53 %)2021: Program and event rentals (buses, tickets for programs, portable restrooms, etc) 8000 - Non-Cap Equip (< 5K)4,134 429 16,324 4,500 4,500 4,500 -0.00 %2021: Program/Special Event Equipment 8050 - Cap Equip ($5K - $25K)---16,000 --(16,000)(100.00 %) 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment -------0.00 % 9000.101 - Allocations - Information Technology 75,180 76,430 57,323 76,430 78,723 78,723 2,293 3.00 % 9000.102 - Allocations - Facilities Management 12,080 12,442 9,331 12,442 12,815 12,815 373 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 5,495 5,646 9,658 12,877 12,981 3,778 (9,099)(70.66 %) 9000.111 - Allocations - Risk Mgmt - Claims 2,269 2,754 63 84 84 5,047 4,963 5,908.33 % 9500.400 - Transfers Out - General Capital Projects 32,095 ------0.00 % 9500.405 - Transfers Out - Park Replacement 24,493 ------0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Recreation Fund - Budgeted Revenues and Expenditures Recreation Fund Page 132 10 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9500.660 - Transfers Out - Resource Planning ---7,500 7,500 -(7,500)(100.00 %)2021: Remove due to potential event cancellation 9900 - Miscellaneous 790 ------0.00 % 9900.100 - Miscellaneous - Cash Over/Short -------0.00 % 9903 - Scholarships 7,246 7,818 1,958 9,000 9,000 9,000 -0.00 % 9920 - Bank Fees 169 --200 200 -(200)(100.00 %) 9920.100 - Bank Fees - Credit Card 31,992 31,869 13,526 34,000 34,000 34,000 -0.00 % 9920.150 - Bank Fees - PSN -58 31 --75 75 100.00 % 9920.160 - Bank Fees - Operating Acct -89 32 --100 100 100.00 % 9920.170 - Bank Fees - Investments -24 6 --25 25 100.00 % Total $2,005,159 $1,972,436 $1,122,693 $2,097,022 $2,245,814 $2,148,792 $51,770 2.47 % City of Plymouth 2020/2021 Biennial Budget Detail Recreation Fund - Budgeted Revenues and Expenditures Recreation Fund Page 133 11 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4230 - Intergovern-State-Operating $4,831,363 $4,971,175 $3,338,065 $4,831,362 $4,952,146 $4,952,146 $120,784 2.50 %2021: Based on Met Council projections of MVST 4240 - Intergovern-State-Capital 42,785 ------0.00 % 4350.120 - General Services - Transit Fares 1,114,443 1,153,174 253,561 1,125,588 1,142,471 1,142,471 16,883 1.50 % 4350.129 - General Services Dial-A-Ride Ticket Sales 40,266 40,038 10,636 60,000 61,200 61,200 1,200 2.00 % 4700.100 - Interest Income - Investments 126,516 353,787 280,240 100,000 100,000 100,000 -0.00 % 4700.150 - Interest Income - Operating Account 9,676 15,425 2,301 5,000 5,000 5,000 -0.00 % 4800 - Other Revenues 9,245 ------0.00 % 4807 - Refunds & Reimbursements 34 858 1,863 ----0.00 % Total $6,174,328 $6,534,457 $3,886,666 $6,121,950 $6,260,817 $6,260,817 $138,867 2.27 % Expenses 6000 - Salaries $231 $857 -----0.00 % 6000.100 - Salaries - Regular 96,089 101,259 72,419 107,250 111,919 110,833 3,583 3.34 % 6000.200 - Salaries - Temporary 6,013 9,086 3,955 12,240 12,485 12,485 245 2.00 % 6050 - Benefits 35 130 -----0.00 % 6050.100 - Benefits - Social Security 6,015 6,493 4,502 7,483 7,788 7,720 237 3.17 % 6050.101 - Benefits - Medicare 1,407 1,519 1,053 1,750 1,821 1,805 55 3.14 % 6050.200 - Benefits - PERA 7,658 8,276 5,728 8,961 9,330 9,248 287 3.20 % 6050.550 - Benefits - Cell Phone Allowance 1,205 1,205 790 1,200 1,200 1,200 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 13,522 14,107 9,554 14,512 15,339 15,069 557 3.84 % 6080.100 - Group Life Insurance - Employer Contribution 342 356 252 441 513 456 15 3.40 % 6100 - Office Supplies 49 --500 800 800 300 60.00 % 6120.102 - Operating Supplies - Motor Fuels & Lubricants 549,679 465,352 138,406 547,204 563,921 563,921 16,717 3.05 % 6120.103 - Operating Supplies - Janitorial -252 -----0.00 % 6130.119 - Repair & Maint Supplies - Recharges -43 -----0.00 % 6500.100 - Employee Development - Training -1,556 -3,500 3,500 3,500 -0.00 % 6550 - Mileage & Parking Reimbursement 340 168 -500 600 600 100 20.00 % 6600 - Meetings -99 -300 350 350 50 16.67 % 6700 - Dues & Subscriptions 9,500 9,500 9,500 10,500 11,000 11,000 500 4.76 % 7000 - Professional Services 8,166 --10,000 10,000 10,000 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Transit System - Budgeted Revenues and Expenditures Transit System Page 134 12 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7003 - Legal 363 842 50 1,500 1,500 1,500 -0.00 % 7015 - Transit Services 3,875,298 4,218,472 2,121,084 4,644,890 4,830,486 4,830,486 185,596 4.00 % 7015.100 - Transit Services - Special Events/Public Outreach 2,352 1,773 1,262 5,000 5,000 5,000 -0.00 %2021: moved from 6120.101 - transit services to promote and market services during Parks and Police public engagement events 7100.100 - Communications - Postage 17 7 119 50 50 50 -0.00 % 7100.102 - Communications - Data Communications 49 1,110 -15,000 15,000 15,000 -0.00 %2021: placeholder for technology advancements 7100.104 - Communications - Mobile Telephone --1,120 ----0.00 % 7200 - Printing & Publishing 4,053 2,041 3,715 6,180 6,365 6,365 185 2.99 % 7400.102 - Utilities - Natural Gas 616 560 342 650 700 700 50 7.69 % 7400.103 - Utilities - Water & Sewer 2,763 2,374 1,807 2,846 2,941 2,500 (346)(12.16 %) 7400.108 - Utilities - Electric 20,283 20,607 10,925 21,505 22,000 22,000 495 2.30 % 7500 - Repair & Maint Services 5,974 3,300 2,400 ----0.00 %2021: removed - included in 7500.132 7500.118 - Repair & Maint Services - Janitorial Services -4,730 -----0.00 %2021: removed - included in 7500.132 7500.130 - Repair & Maint Services - Building Maint -24,246 -----0.00 %2021: removed - included in 7500.132 7500.132 - Repair & Maint Services - Transit Facility 158,627 42,475 56,501 185,000 200,000 200,000 15,000 8.11 % 7500.135 - Repair & Maint Services - Building Security -948 -----0.00 % 7500.139 - Repair & Maint Services - Facility Improvements -541 -----0.00 % 7500.200 - Repair & Maint Services - Software 29,930 23,491 22,948 40,000 60,000 60,000 20,000 50.00 %2021: Transloc - anticipated increase once pilot phase is completed 7500.202 - Repair & Maint Services - Equipment Maint -2,022 -8,000 8,000 8,000 -0.00 %2021: anticipate additional maintenance costs for new laptops and bus technology as well as adding service lines 7600 - Rentals 62,714 65,976 56,755 75,000 76,000 76,000 1,000 1.33 % 8000 - Non-Cap Equip (< 5K)68,436 30,583 5,565 115,000 120,000 120,000 5,000 4.35 %2021: Anticipating additional repairs - placeholder 8100.400 - Capital Outlay (> 5K) - Improv Other Than Buildings 25,080 ------0.00 % 9000.101 - Allocations - Information Technology 40,191 41,208 30,906 41,208 42,444 42,444 1,236 3.00 % 9000.102 - Allocations - Facilities Management 1,337 1,377 1,033 1,377 1,418 1,418 41 2.98 % City of Plymouth 2020/2021 Biennial Budget Detail Transit System - Budgeted Revenues and Expenditures Transit System Page 135 13 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9000.103 - Allocations - General Fund Administrative 26,406 27,198 20,399 27,198 28,014 28,014 816 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 3,982 3,991 3,029 4,039 4,046 4,506 467 11.56 % 9500.050 - Transfers Out - Reserves ---139,566 22,516 24,201 (115,365)(82.66 %) 9918 - Contingency --11,220 60,000 62,171 62,171 2,171 3.62 % 9919 - Administration Fees -1,643 349 ----0.00 % 9920 - Bank Fees 1,190 --1,500 1,500 -(1,500)(100.00 %) 9920.100 - Bank Fees - Credit Card 46 64 29 100 100 100 -0.00 % 9920.150 - Bank Fees - PSN -51 13 --75 75 100.00 % 9920.160 - Bank Fees - Operating Acct -963 498 --1,000 1,000 100.00 % 9920.170 - Bank Fees - Investments -261 82 --300 300 100.00 % Total $5,029,959 $5,143,113 $2,598,309 $6,121,950 $6,260,817 $6,260,817 $138,867 2.27 % City of Plymouth 2020/2021 Biennial Budget Detail Transit System - Budgeted Revenues and Expenditures Transit System Page 136 14 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4000.100 - Taxes - Property $6,092 $6,387 $3,423 $6,584 $6,716 $6,712 $128 1.94 % 4200.200 - Intergovern- Federal - Operating - CDBG 158,643 270,483 257,461 282,500 293,900 375,163 92,663 32.80 %2021: Moved $10,000 to SS program 4200.210 - Intergovern- Federal - Operating - REHAB Loan Repayment 23,485 45,857 13,433 20,000 20,000 30,000 10,000 50.00 % 4200.211 - Intergovern- Federal - Operating - FTHB Loan Repayment 178,250 29,169 93,131 20,000 20,000 20,000 -0.00 % 4230.100 - Intergovern-State-Operating - Mkt Value Credit (HACA) -------0.00 % 4700.100 - Interest Income - Investments 264 2,934 1,122 1,296 1,395 750 (546)(42.13 %)2021: Adjust based on current interest rates 4700.150 - Interest Income - Operating Account 88 100 9 75 75 50 (25)(33.33 %)2021: Adjust based on current interest rates Total $366,821 $354,931 $368,580 $330,455 $342,086 $432,675 $102,220 30.93 % Expenses 6000 - Salaries ($97)$623 -----0.00 % 6000.100 - Salaries - Regular 39,136 46,967 24,539 35,238 38,127 37,759 2,521 7.15 % 6020.100 - Overtime/Comp Time 118 ------0.00 % 6050 - Benefits (15)94 -----0.00 % 6050.100 - Benefits - Social Security 2,109 2,898 1,504 2,185 2,365 2,340 155 7.09 % 6050.101 - Benefits - Medicare 493 678 352 512 552 548 36 7.03 % 6050.200 - Benefits - PERA 2,943 3,513 1,840 2,643 2,858 2,832 189 7.15 % 6060.100 - Medical Insurance - Employer Contribution 6,448 3,372 3,637 5,525 5,875 5,760 235 4.25 % 6070.100 - Dental Insurance - Employer Contribution -76 132 207 218 210 3 1.45 % 6080.100 - Group Life Insurance - Employer Contribution 40 43 28 45 50 45 -0.00 % 6100 - Office Supplies 51 162 68 300 300 300 -0.00 % 6500.100 - Employee Development - Training -1,227 -1,500 1,500 1,500 -0.00 % 6550 - Mileage & Parking Reimbursement -12 -150 150 150 -0.00 % 7000 - Professional Services ---2,300 2,300 2,300 -0.00 % 7003 - Legal 545 1,388 836 1,500 1,500 1,500 -0.00 % 7004 - Audit Fees 3,205 3,230 3,307 3,500 3,500 3,500 -0.00 % 7100.100 - Communications - Postage 191 285 122 500 500 500 -0.00 % 7200 - Printing & Publishing 47 159 81 100 100 100 -0.00 % 8000 - Non-Cap Equip (< 5K)-1,068 -----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Community Dev Block Grant (CDBG) - Budgeted Revenues and Expenditures Community Dev Block Grant (CDBG) Page 137 15 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9000.101 - Allocations - Information Technology 3,636 3,712 2,784 3,712 3,823 3,823 111 2.99 % 9000.102 - Allocations - Facilities Management 1,337 1,377 1,033 1,377 1,418 1,418 41 2.98 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 326 332 337 449 452 330 (119)(26.50 %) 9000.111 - Allocations - Risk Mgmt - Claims 851 1,033 -----0.00 % 9910 - Housing Loans 168,450 180,617 198,726 182,187 189,973 200,235 18,048 9.91 %2021: Increased $2 to balance 9911 - Grant Awards 80,278 149,604 55,467 86,500 86,500 167,500 81,000 93.64 %2021: SCS = $10,000 CAP-HC = $2,500 Family Hope = $10,000 Home Line = $8,000 IO = $7,500 PRISM = $10,000 LSS = $6,000 9920 - Bank Fees 11 --25 25 -(25)(100.00 %) 9920.150 - Bank Fees - PSN -------0.00 % 9920.160 - Bank Fees - Operating Acct -6 3 --15 15 100.00 % 9920.170 - Bank Fees - Investments -1 ---10 10 100.00 % Total $310,103 $402,478 $294,796 $330,455 $342,086 $432,675 $102,220 30.93 % City of Plymouth 2020/2021 Biennial Budget Detail Community Dev Block Grant (CDBG) - Budgeted Revenues and Expenditures Community Dev Block Grant (CDBG) Page 138 16 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4200.101 - Intergovern- Federal - Operating - Section 8 - HUD Direct $1,666,616 $1,680,673 $1,479,587 $1,710,500 $1,716,500 $1,715,000 $4,500 .26 % 4200.106 - Intergovern- Federal - Operating - Section 8 - Mainstream Vouchers 82,917 82,270 75,905 90,000 91,000 91,000 1,000 1.11 % 4200.107 - Intergovern- Federal - Operating - Section 8 - Fraud Recovery 11,291 9,388 3,829 2,000 2,500 2,000 -0.00 % 4200.109 - Intergovern- Federal - Operating - HUD Direct Administration 199,371 198,371 179,543 175,000 177,000 184,000 9,000 5.14 % 4200.111 - Intergovern- Federal - Operating - Mainstream Administration 12,269 12,632 15,883 14,000 15,000 14,000 -0.00 % 4200.112 - Intergovern- Federal - Operating - Section 8 - VASH Vouchers --20,590 --37,000 37,000 100.00 % 4270.300 - Intergovern-Local-Operating Section 8 - Rent Port 917,375 876,594 675,199 950,000 1,000,000 872,000 (78,000)(8.21 %) 4270.301 - Intergovern-Local-Operating Section 8 - Admin Port 63,155 59,854 58,292 65,000 65,000 57,555 (7,445)(11.45 %) 4700.150 - Interest Income - Operating Account 644 871 115 400 400 600 200 50.00 % 4900.050 - Transfers In - Reserves ---28,046 32,430 32,384 4,338 15.47 % Total $2,953,638 $2,920,653 $2,508,943 $3,034,946 $3,099,830 $3,005,539 ($29,407)(.97 %) Expenses 6000 - Salaries $51 ($1,842)-----0.00 % 6000.100 - Salaries - Regular 178,063 177,264 125,881 186,483 191,344 189,497 3,014 1.62 % 6050 - Benefits 8 (279)-----0.00 % 6050.100 - Benefits - Social Security 10,573 10,540 7,505 11,563 11,862 11,749 186 1.61 % 6050.101 - Benefits - Medicare 2,473 2,465 1,755 2,704 2,776 2,749 45 1.66 % 6050.200 - Benefits - PERA 13,355 13,295 9,441 13,985 14,351 14,212 227 1.62 % 6060.100 - Medical Insurance - Employer Contribution 18,674 22,769 17,456 19,703 20,689 27,653 7,950 40.35 % 6070.100 - Dental Insurance - Employer Contribution 2,228 2,167 1,370 2,270 2,383 2,185 (85)(3.74 %) 6080.100 - Group Life Insurance - Employer Contribution 305 303 209 347 392 350 3 .86 % 6100 - Office Supplies 79 -508 100 100 100 -0.00 % 6500 - Employee Development -695 -----0.00 % 6500.100 - Employee Development - Training -642 -1,000 1,000 1,000 -0.00 % 6550 - Mileage & Parking Reimbursement 9 --150 150 150 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail HRA Section 8 - Budgeted Revenues and Expenditures HRA Section 8 Page 139 17 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6700 - Dues & Subscriptions ---500 500 500 -0.00 % 6700.109 - Dues & Subscriptions - Software --866 ----0.00 % 7000 - Professional Services 680 575 520 3,000 3,000 3,000 -0.00 % 7003 - Legal ---500 500 500 -0.00 % 7004 - Audit Fees 7,324 7,374 8,039 8,500 8,500 8,500 -0.00 % 7005 - Accounting 3,180 3,240 2,200 3,500 3,750 3,750 250 7.14 % 7100.100 - Communications - Postage 1,376 1,710 1,391 3,500 3,750 3,750 250 7.14 % 7200 - Printing & Publishing 551 54 -500 500 500 -0.00 % 8000 - Non-Cap Equip (< 5K)--1,676 ----0.00 % 9000.101 - Allocations - Information Technology 18,765 19,129 14,347 19,129 19,703 19,703 574 3.00 % 9000.102 - Allocations - Facilities Management 1,783 1,836 1,377 1,836 1,891 1,891 55 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 798 817 1,220 1,626 1,639 665 (961)(59.10 %) 9908.100 - Section 8 Fees - Project Based 154,608 161,761 124,269 162,000 163,000 163,000 1,000 .62 % 9908.102 - Section 8 Fees - Port-Out Rent Assist 109,757 95,563 60,852 102,000 103,000 103,000 1,000 .98 % 9908.103 - Section 8 Fees - Port-Out Admin Fee 12,415 11,051 7,960 12,000 12,000 12,000 -0.00 % 9908.104 - Section 8 Fees - Port-In Vouchers 917,375 876,594 675,199 950,000 1,000,000 872,000 (78,000)(8.21 %) 9908.105 - Section 8 Fees - Mainstream M/C 106,059 108,828 86,866 111,000 112,000 112,000 1,000 .90 % 9908.106 - Section 8 Fees - Mainstream M5 (HUD) 81,458 88,119 71,097 90,000 91,000 91,000 1,000 1.11 % 9908.107 - Section 8 Fees - Rental Vouchers 1,237,387 1,321,118 1,071,449 1,280,000 1,282,000 1,283,000 3,000 .23 % 9908.108 - Section 8 Fees - Enhanced Rental 54,808 42,966 27,198 47,000 48,000 40,000 (7,000)(14.89 %) 9908.112 - Section 8 Fees - VASH Vouchers --10,419 --37,000 37,000 100.00 % 9920.100 - Bank Fees - Credit Card 43 35 7 50 50 50 -0.00 % 9920.150 - Bank Fees - PSN -3 1 --10 10 100.00 % 9920.160 - Bank Fees - Operating Acct -52 26 --75 75 100.00 % Total $2,934,183 $2,968,843 $2,331,102 $3,034,946 $3,099,830 $3,005,539 ($29,407)(.97 %) City of Plymouth 2020/2021 Biennial Budget Detail HRA Section 8 - Budgeted Revenues and Expenditures HRA Section 8 Page 140 18 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4000.100 - Taxes - Property $569,325 $578,403 $310,139 $595,755 $607,670 $600,105 $4,350 .73 %2021: Future years will need increase in levy. 4230.100 - Intergovern-State-Operating - Mkt Value Credit (HACA) 6 6 -----0.00 % 4320 - Rental Fees 9,900 9,900 7,425 9,900 9,900 9,900 -0.00 % 4700.100 - Interest Income - Investments 35,841 66,581 46,430 27,000 27,000 19,000 (8,000)(29.63 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 2,041 2,695 394 1,000 1,000 1,000 -0.00 % 4700.300 - Interest Income - Notes 4,788 4,139 -5,000 5,000 4,000 (1,000)(20.00 %)2021: Interest payment from TIF 1-2 4800 - Other Revenues --2,579,923 ----0.00 % 4801 - Administrative Fee -20,376 -----0.00 % 4807 - Refunds & Reimbursements 540 ------0.00 % 4820 - Loan Repayments 35,333 13,260 30,000 12,000 12,800 13,500 1,500 12.50 %2021: HRA Loan Payment from TIF 1-2 Total $657,774 $695,359 $2,974,311 $650,655 $663,370 $647,505 ($3,150)(.48 %) Expenses 6000 - Salaries $811 $5,485 -----0.00 % 6000.100 - Salaries - Regular 201,590 172,523 141,661 208,812 216,225 214,126 5,314 2.54 % 6050 - Benefits 123 831 -----0.00 % 6050.100 - Benefits - Social Security 11,827 10,371 8,863 12,499 12,823 12,750 251 2.01 % 6050.101 - Benefits - Medicare 2,844 2,504 2,073 3,053 3,159 3,129 76 2.49 % 6050.200 - Benefits - PERA 15,118 12,930 10,625 15,660 16,217 16,060 400 2.55 % 6050.550 - Benefits - Cell Phone Allowance 1,446 1,446 948 1,440 1,440 1,440 -0.00 % 6050.570 - Benefits - Car Allowance 241 241 158 240 240 240 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 18,687 10,621 9,229 15,702 16,408 15,892 190 1.21 % 6070.100 - Dental Insurance - Employer Contribution 1,611 1,656 1,119 1,864 1,957 1,786 (78)(4.18 %) 6080.100 - Group Life Insurance - Employer Contribution 600 604 428 727 818 738 11 1.51 % 6100 - Office Supplies -196 -500 500 500 -0.00 % 6130 - Repair & Maint Supplies 1,184 -25 200 200 200 -0.00 % 6500.100 - Employee Development - Training 885 274 815 3,200 3,200 3,200 -0.00 % 6550 - Mileage & Parking Reimbursement ---100 105 100 -0.00 % 6700 - Dues & Subscriptions 841 821 936 1,000 1,000 1,000 -0.00 % 7000 - Professional Services 5,660 4,170 4,535 10,000 10,000 5,000 (5,000)(50.00 %)2021: Reduced by $5K for 2021 City of Plymouth 2020/2021 Biennial Budget Detail HRA General - Budgeted Revenues and Expenditures HRA General Page 141 19 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7000.300 - Professional Services - Architectural Design Program 500 150 300 1,000 1,000 1,000 -0.00 % 7003 - Legal 12,685 1,791 4,413 5,500 5,500 5,229 (271)(4.93 %)2021: Reduced by $271 to balance out budget 7004 - Audit Fees 1,832 1,846 1,892 2,000 2,000 2,000 -0.00 % 7100.100 - Communications - Postage ---750 750 750 -0.00 % 7200 - Printing & Publishing 198 --1,000 1,000 1,000 -0.00 % 7500 - Repair & Maint Services 3,831 2,931 10,296 5,000 5,000 4,000 (1,000)(20.00 %)2021: unanticipated repairs 8000 - Non-Cap Equip (< 5K)-868 2,403 ----0.00 % 9000.101 - Allocations - Information Technology 12,051 12,236 9,177 12,236 12,603 12,603 367 3.00 % 9000.102 - Allocations - Facilities Management 12,258 12,626 9,470 12,626 13,005 13,005 379 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 710 727 1,087 1,450 1,461 (13,608)(15,058)(1,038.48 %) 9000.111 - Allocations - Risk Mgmt - Claims --11,250 15,000 15,000 -(15,000)(100.00 %) 9500.050 - Transfers Out - Reserves ---6,096 8,259 35,090 28,994 475.62 %2021: $7,059 to assist NOAH properties. The remaining is adjusted risk management allocations due to the PTS and Vicksburg claims in 2018. 9500.850 - Transfers Out - Plymouth Town Square 625,000 185,000 175,000 177,500 178,000 258,000 80,500 45.35 %2021: Increased by $80K as the HRA is no longer supporting Economic Development 9500.851 - Transfers Out - Vicksburg Crossing 175,000 55,000 40,000 40,000 40,000 40,000 -0.00 % 9900 - Miscellaneous 80,070 80,050 2,581,023 80,000 80,000 -(80,000)(100.00 %)2021: Support for GF Economic Development. Reduced to $0 9911 - Grant Awards ---15,000 15,000 12,000 (3,000)(20.00 %)2021: Programs to incentivize landlords to accept HCV's. Reduced $3K for 2021 9920 - Bank Fees 253 --500 500 -(500)(100.00 %) 9920.150 - Bank Fees - PSN -9 2 --25 25 100.00 % 9920.160 - Bank Fees - Operating Acct -163 80 --200 200 100.00 % 9920.170 - Bank Fees - Investments -45 14 --50 50 100.00 % 9930 - Loans 30,925 46 -----0.00 % Total $1,218,781 $578,162 $3,027,824 $650,655 $663,370 $647,505 ($3,150)(.48 %) City of Plymouth 2020/2021 Biennial Budget Detail HRA General - Budgeted Revenues and Expenditures HRA General Page 142 20 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4150.450 - Permits - Water $20,082 ------0.00 % 4230 - Intergovern-State-Operating --2,759 ----0.00 % 4330.100 - Utility Charges - Water - Base 1,177,924 1,238,608 802,047 1,294,002 1,351,195 1,351,195 57,193 4.42 %2021: Proposed 3.5% increase 4330.101 - Utility Charges - Water - Residential 3,702,213 3,322,257 2,738,613 3,913,912 4,077,662 4,077,662 163,750 4.18 %2021: Proposed 3.5% increase 4330.102 - Utility Charges - Water - Commercial 1,358,455 1,306,860 835,397 1,596,393 1,652,054 1,652,054 55,661 3.49 %2021: Proposed 3.5% increase 4330.103 - Utility Charges - Water Demand - Commercial 564,666 584,353 379,059 593,128 613,883 613,883 20,755 3.50 %2021: Proposed 3.5% increase 4330.600 - Utility Charges - Fire Hydrant Inspection 85,488 57,820 -30,000 30,000 58,000 28,000 93.33 % 4330.700 - Utility Charges - Coin Operated Water Fill -2,164 1,710 --2,000 2,000 100.00 % 4330.800 - Utility Charges - Penalties 61,565 52,061 24,354 65,000 65,000 65,000 -0.00 % 4350 - General Services 10,400 9,800 5,400 12,000 12,000 12,000 -0.00 % 4350.119 - General Services - Antennae Charges 142,366 134,432 121,341 142,298 146,775 146,775 4,477 3.15 % 4355 - Developer Fees --70 ----0.00 % 4360.104 - Items for Resale - Water Meter / Horns 150,382 149,427 101,264 140,000 140,000 140,000 -0.00 % 4620 - Contributions - Capital 1,678,486 1,144,809 -850,000 850,000 850,000 -0.00 % 4700 - Interest Income 47 ------0.00 % 4700.100 - Interest Income - Investments 64,824 138,367 95,210 43,000 43,000 34,000 (9,000)(20.93 %)2021: Decrease based on current interest rates. 4700.150 - Interest Income - Operating Account 2,650 5,260 801 1,500 1,500 2,000 500 33.33 %2021: Increase to align with history. 4700.200 - Interest Income - Special Assessments 1,913 2,233 -3,400 3,400 2,000 (1,400)(41.18 %)2021: Decrease to align with history. 4800 - Other Revenues 12,235 13,625 6,200 10,000 10,000 10,000 -0.00 % 4801 - Administrative Fee 47 37 159 1,500 1,500 1,500 -0.00 % 4804 - Sale of Asset 3,080 ------0.00 % 4805 - Gain (Loss) of Capital Asset -(141,909)-----0.00 % 4807 - Refunds & Reimbursements 17,234 29,091 5,127 ----0.00 % 4900.050 - Transfers In - Reserves ---1,819,492 --(1,819,492)(100.00 %) 4900.412 - Transfers In - Utility Trunk Replacement 1,951,595 1,605,814 -----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Water - Budgeted Revenues and Expenditures Water Page 143 21 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4900.413 - Transfers In - Improvement Project Construction -27,211 -----0.00 % 4900.420 - Transfers In - Water Sewer Construction 1,898,055 1,913,019 -----0.00 % Total $12,903,706 $11,595,337 $5,119,512 $10,515,625 $8,997,969 $9,018,069 ($1,497,556)(14.24 %) Expenses 6000 - Salaries $17,561 ($28,198)-----0.00 % 6000.100 - Salaries - Regular 845,532 908,031 639,930 1,053,793 1,094,783 1,048,242 (5,551)(.53 %) 6000.200 - Salaries - Temporary 28,098 17,221 18,784 28,842 29,225 29,225 383 1.33 % 6020.100 - Overtime/Comp Time 111,923 116,270 82,267 96,000 96,000 96,000 -0.00 % 6030.100 - Other Pay - Comp Time 716 (3,307)-----0.00 % 6030.200 - Other Pay - Premium Pay 826 995 486 1,000 1,000 1,000 -0.00 % 6030.300 - Other Pay - Equipment Pay 366 254 236 500 500 500 -0.00 % 6050 - Benefits 2,661 (4,773)-----0.00 % 6050.100 - Benefits - Social Security 59,647 62,841 44,645 72,885 75,246 72,481 (404)(.55 %) 6050.101 - Benefits - Medicare 13,986 14,725 10,478 17,151 17,748 17,095 (56)(.33 %) 6050.200 - Benefits - PERA 73,283 74,985 54,714 88,515 91,613 88,120 (395)(.45 %) 6050.302 - Benefits - Unemployment 5,796 16,015 3,900 6,700 6,700 7,700 1,000 14.93 % 6050.550 - Benefits - Cell Phone Allowance 1,629 2,493 2,575 2,400 2,400 3,888 1,488 62.00 % 6050.570 - Benefits - Car Allowance 231 241 158 240 240 240 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 117,796 126,119 85,263 156,582 165,363 142,124 (14,458)(9.23 %) 6070.100 - Dental Insurance - Employer Contribution 7,880 7,389 5,714 9,376 9,849 10,906 1,530 16.32 % 6080.100 - Group Life Insurance - Employer Contribution 1,181 1,326 994 1,765 1,973 1,784 19 1.08 % 6100 - Office Supplies 2,797 1,460 210 3,000 3,000 3,000 -0.00 % 6120.100 - Operating Supplies - Photography 418 ------0.00 % 6120.101 - Operating Supplies - Public Ed & Outreach Prj --9,138 20,000 20,000 20,000 -0.00 %2021: The water rebate program was moved from WR fund in 2020. 6120.102 - Operating Supplies - Motor Fuels & Lubricants 18,504 10,223 832 3,000 3,000 3,000 -0.00 % 6130 - Repair & Maint Supplies 1,469 ------0.00 % 6130.100 - Repair & Maint Supplies - Equipment Parts 79,837 10,413 21,900 90,000 90,000 90,000 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Water - Budgeted Revenues and Expenditures Water Page 144 22 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6130.101 - Repair & Maint Supplies - Horticulture 266 4,797 241 1,000 1,000 1,000 -0.00 % 6130.105 - Repair & Maint Supplies - Paint 1,980 762 59 2,500 2,500 2,500 -0.00 % 6130.111 - Repair & Maint Supplies - Chemicals 267,717 212,683 220,579 300,000 320,000 320,000 20,000 6.67 % 6130.112 - Repair & Maint Supplies - Water Mains 43,441 35,482 20,862 55,000 55,000 55,000 -0.00 % 6130.114 - Repair & Maint Supplies - Meter Parts 139,236 188,162 80,132 85,000 85,000 85,000 -0.00 % 6130.115 - Repair & Maint Supplies - Hydrant Markers 6,435 11,250 4,639 5,000 5,000 5,000 -0.00 % 6130.116 - Repair & Maint Supplies - Water Valves & Curb Stops 86,572 75,039 24,369 90,000 90,000 90,000 -0.00 % 6130.117 - Repair & Maint Supplies - Hydrant Parts 15,438 17,782 4,803 17,000 17,000 17,000 -0.00 % 6140.100 - Miscellaneous Supplies - Medical 138 323 -----0.00 % 6140.101 - Miscellaneous Supplies - Clothing --2,163 ----0.00 % 6140.102 - Miscellaneous Supplies - Safety Equipment 5,370 5,109 4,460 5,000 5,000 5,000 -0.00 % 6500.100 - Employee Development - Training 12,212 9,341 1,961 10,000 10,000 10,000 -0.00 % 6550 - Mileage & Parking Reimbursement 819 342 27 ----0.00 % 6700 - Dues & Subscriptions 5,223 4,316 4,546 5,000 5,000 5,000 -0.00 % 7000 - Professional Services 61,944 114,282 145,341 150,000 150,000 150,000 -0.00 % 7001 - Consulting Engineer 503 ------0.00 % 7003 - Legal --246 ----0.00 % 7004 - Audit Fees 3,573 3,594 3,688 3,900 3,900 3,900 -0.00 % 7017 - Laundered Uniforms 2,366 2,050 1,457 2,500 2,500 2,500 -0.00 % 7100.100 - Communications - Postage 29,165 25,836 15,724 29,000 29,000 29,000 -0.00 % 7100.102 - Communications - Data Communications -120 -----0.00 % 7100.104 - Communications - Mobile Telephone 400 -480 ----0.00 % 7200 - Printing & Publishing 10,088 10,573 5,539 10,000 10,000 10,000 -0.00 % 7400.102 - Utilities - Natural Gas 29,665 34,815 21,202 35,000 35,000 35,000 -0.00 % 7400.103 - Utilities - Water & Sewer 4,978 5,875 4,143 5,000 5,100 6,000 1,000 20.00 %2021: Increase to align with history. City of Plymouth 2020/2021 Biennial Budget Detail Water - Budgeted Revenues and Expenditures Water Page 145 23 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7400.104 - Utilities - Solid Waste 478 856 -1,000 1,000 1,000 -0.00 % 7400.106 - Utilities - Water Connection Fee 150,901 147,880 110,170 150,000 150,000 150,000 -0.00 % 7400.107 - Utilities - State Summer Water Surcharge 19,199 498 -25,000 25,000 25,000 -0.00 % 7400.108 - Utilities - Electric 764,831 677,618 529,859 740,000 740,000 740,000 -0.00 % 7500.101 - Repair & Maint Services - Lawn Maint 18,280 19,280 14,104 25,000 25,000 25,000 -0.00 % 7500.115 - Repair & Maint Services - Pull Wells 42,297 43,208 40,813 60,000 60,000 60,000 -0.00 % 7500.116 - Repair & Maint Services - Water Samples -860 2,909 ----0.00 % 7500.117 - Repair & Maint Services - MN Health Samples 8,236 9,114 2,160 9,000 9,000 9,000 -0.00 % 7500.119 - Repair & Maint Services - Main Repair --100 ----0.00 % 7500.120 - Repair & Maint Services - Water Withdrawal Permit 22,028 39,903 150 25,000 25,000 25,000 -0.00 % 7500.121 - Repair & Maint Services - Zachary Plant 38,450 68,861 33,931 55,000 55,000 55,000 -0.00 % 7500.122 - Repair & Maint Services - Central Plant 11,659 66,141 19,867 45,000 45,000 45,000 -0.00 % 7500.123 - Repair & Maint Services - Gopher State One Call 25,541 28,547 15,301 30,000 30,000 30,000 -0.00 % 7500.135 - Repair & Maint Services - Building Security --384 ----0.00 % 7500.141 - Repair & Maint Services - Well Refurbishing -13,695 1,214 ----0.00 % 7500.144 - Repair & Maint Services - Water Main Repair 581,943 675,430 429,867 600,000 600,000 600,000 -0.00 % 7500.147 - Repair & Maint Services - Fire Hydrants --12,495 12,500 12,500 50,000 37,500 300.00 %2021: Fire hydrant painting & refurbishment. 7500.200 - Repair & Maint Services - Software 16,017 8,848 -----0.00 % 7500.202 - Repair & Maint Services - Equipment Maint 116,094 74,159 7,855 95,000 95,000 95,000 -0.00 % 7600 - Rentals -190 750 1,000 1,000 1,000 -0.00 % 8000 - Non-Cap Equip (< 5K)12,574 15,324 10,773 13,000 13,000 13,000 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Water - Budgeted Revenues and Expenditures Water Page 146 24 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 8100 - Capital Outlay (> 5K)--212,870 ----0.00 % 8100.200 - Capital Outlay (> 5K) - Infrastructure 1,797,273 1,326,468 6,225 ----0.00 % 8100.250 - Capital Outlay (> 5K) - Capitalize- Infrastructure (1,797,273)(1,326,468)-----0.00 % 8100.300 - Capital Outlay (> 5K) - Buildings 170,404 3,009,717 -----0.00 % 8100.350 - Capital Outlay (> 5K) - Capitalize Buildings (170,404)(3,009,717)-----0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment -5,849,466 -----0.00 % 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip -(5,849,466)-----0.00 % 8100.800 - Capital Outlay (> 5K) - Construction Projects ---5,405,000 2,500,000 2,850,000 (2,555,000)(47.27 %) 8500 - Depreciation 2,534,863 3,565,960 -----0.00 % 8920 - Debt Service - Interest 1,681 (185,728)-----0.00 % 9000.101 - Allocations - Information Technology 139,169 141,711 106,283 141,711 145,962 145,962 4,251 3.00 % 9000.102 - Allocations - Facilities Management 92,473 95,247 71,435 95,247 98,104 98,104 2,857 3.00 % 9000.103 - Allocations - General Fund Administrative 304,887 314,035 235,526 314,035 323,456 323,456 9,421 3.00 % 9000.107 - Allocations - Central Equipment 166,735 171,737 128,803 171,737 176,889 176,889 5,152 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 18,427 18,564 9,964 13,285 13,367 24,623 11,338 85.34 % 9000.111 - Allocations - Risk Mgmt - Claims 22,268 27,033 7,246 9,661 9,661 12,521 2,860 29.60 % 9500.050 - Transfers Out - Reserves ----1,288,590 969,484 969,484 100.00 % 9500.413 - Transfers Out - Improvement Project Construction 851,235 1,704,615 -----0.00 % 9500.420 - Transfers Out - Water Sewer Construction 1,773,018 1,908,289 -----0.00 % 9500.600 - Transfers Out - Central Equipment 131,018 ------0.00 % 9500.620 - Transfers Out - Information Technology --65 ----0.00 % 9900 - Miscellaneous -80 -----0.00 % 9913 - Licenses, Permits & Registrations 2,310 2,310 2,026 ----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Water - Budgeted Revenues and Expenditures Water Page 147 25 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9917 - Bad Debt 1,221 73 -----0.00 % 9920 - Bank Fees 11,851 --12,000 12,000 -(12,000)(100.00 %) 9920.100 - Bank Fees - Credit Card 3,680 18,529 16,679 3,800 3,800 21,000 17,200 452.63 % 9920.150 - Bank Fees - PSN -4,300 2,976 --4,400 4,400 100.00 % 9920.160 - Bank Fees - Operating Acct -293 169 --325 325 100.00 % 9920.170 - Bank Fees - Investments -89 29 --100 100 100.00 % Total $10,003,031 $11,774,805 $3,581,880 $10,515,625 $8,997,969 $9,018,069 ($1,497,556)(14.24 %) City of Plymouth 2020/2021 Biennial Budget Detail Water - Budgeted Revenues and Expenditures Water Page 148 26 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4330.400 - Utility Charges - Wtr Res - Residential $1,833,482 $1,999,574 $1,340,199 $1,941,608 $2,095,461 $2,095,461 $153,853 7.92 %2021: Proposed 7.0% increase 4330.401 - Utility Charges - Wtr Res - Commercial 1,614,560 1,738,254 1,170,250 1,875,772 2,006,979 2,006,979 131,207 6.99 %2021: Proposed 7.0% increase 4330.800 - Utility Charges - Penalties 28,409 29,521 16,372 30,000 30,000 30,000 -0.00 % 4355 - Developer Fees --4,139 ----0.00 % 4360 - Items for Resale 100 ------0.00 % 4400 - General Fines & Forfeitures -1,500 -----0.00 % 4620 - Contributions - Capital 1,801,816 1,832,259 -2,000,000 1,600,000 1,600,000 (400,000)(20.00 %) 4700.100 - Interest Income - Investments 74,819 124,399 112,056 50,000 50,000 43,500 (6,500)(13.00 %)2021: Decrease based on current interest rates. 4700.150 - Interest Income - Operating Account 3,906 5,392 940 1,500 1,500 3,500 2,000 133.33 %2021: Increase to align with history. 4700.200 - Interest Income - Special Assessments 618 794 -150 150 650 500 333.33 %2021: Increase to align with history. 4800 - Other Revenues 1,614 922 1,000 3,000 3,000 3,000 -0.00 % 4801 - Administrative Fee 35,614 11,524 5,396 20,000 20,000 20,000 -0.00 % 4807 - Refunds & Reimbursements -213 165 ----0.00 % 4900.413 - Transfers In - Improvement Project Construction 12,750 ------0.00 % 4900.421 - Transfers In - Enterprise - Other Construction 1,584,146 1,879,651 -----0.00 % Total $6,991,833 $7,624,004 $2,650,517 $5,922,030 $5,807,090 $5,803,090 ($118,940)(2.01 %) Expenses 6000 - Salaries ($6,704)($865)-----0.00 % 6000.100 - Salaries - Regular 522,593 523,879 382,144 697,958 728,282 719,769 21,811 3.12 % 6000.200 - Salaries - Temporary 6,824 7,358 11,475 17,340 17,687 17,687 347 2.00 % 6020.100 - Overtime/Comp Time 12,612 19,548 4,253 15,200 15,200 15,200 -0.00 % 6030.100 - Other Pay - Comp Time 50 713 -----0.00 % 6030.200 - Other Pay - Premium Pay 657 513 347 900 900 900 -0.00 % 6030.300 - Other Pay - Equipment Pay 2,185 363 242 2,700 2,700 2,700 -0.00 % 6050 - Benefits (1,016)(23)-----0.00 % 6050.100 - Benefits - Social Security 32,999 33,675 24,342 45,409 47,142 46,690 1,281 2.82 % 6050.101 - Benefits - Medicare 7,743 7,889 5,693 10,684 11,129 11,016 332 3.11 % 6050.200 - Benefits - PERA 39,699 39,821 28,973 55,059 57,361 56,720 1,661 3.02 % 6050.302 - Benefits - Unemployment -3,348 -----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Water Resources - Budgeted Revenues and Expenditures Water Resources Page 149 27 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6050.550 - Benefits - Cell Phone Allowance 1,603 1,904 1,675 2,700 2,700 3,468 768 28.44 % 6050.560 - Benefits - IPAD allowance 200 ------0.00 % 6050.570 - Benefits - Car Allowance 116 121 79 120 120 120 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 75,792 70,363 53,768 104,858 110,819 106,543 1,685 1.61 % 6070.100 - Dental Insurance - Employer Contribution 5,521 5,311 3,791 8,024 8,424 7,808 (216)(2.69 %) 6080.100 - Group Life Insurance - Employer Contribution 886 828 559 1,274 1,428 1,294 20 1.57 % 6100 - Office Supplies 256 492 79 2,000 2,000 2,000 -0.00 % 6120 - Operating Supplies --81 ----0.00 % 6120.100 - Operating Supplies - Photography 418 ------0.00 % 6120.101 - Operating Supplies - Public Ed & Outreach Prj 37,440 25,954 330 15,000 17,500 17,500 2,500 16.67 %2021: The water rebate program was moved to the Water fund in 2020. 6130.101 - Repair & Maint Supplies - Horticulture 3,635 1,547 503 5,000 5,000 5,000 -0.00 % 6130.106 - Repair & Maint Supplies - Lumber -44 -----0.00 % 6130.107 - Repair & Maint Supplies - Concrete & Asphalt 6,624 1,445 -15,000 15,000 15,000 -0.00 % 6130.110 - Repair & Maint Supplies - Drainage 77,507 40,487 27,030 120,000 120,000 100,000 (20,000)(16.67 %) 6140.101 - Miscellaneous Supplies - Clothing --775 1,750 1,750 1,750 -0.00 % 6140.102 - Miscellaneous Supplies - Safety Equipment 7,638 6,251 -7,500 7,500 7,500 -0.00 % 6500 - Employee Development --50 ----0.00 % 6500.100 - Employee Development - Training 2,460 4,403 2,858 3,500 3,500 3,500 -0.00 % 6550 - Mileage & Parking Reimbursement -47 -100 100 100 -0.00 % 6600 - Meetings 52 19 -100 100 100 -0.00 % 6700 - Dues & Subscriptions 312,906 322,112 332,350 330,000 330,000 340,000 10,000 3.03 %2021: Increase in watershed dues. 7000 - Professional Services 83,928 44,431 69,768 100,000 100,000 100,000 -0.00 % 7001 - Consulting Engineer --4,112 ----0.00 % 7011 - Soil Boring & Testing 2,683 12,227 973 7,500 7,500 7,500 -0.00 % 7017 - Laundered Uniforms 909 816 584 1,100 1,100 1,100 -0.00 % 7100.100 - Communications - Postage 74 60 439 1,000 1,000 1,000 -0.00 % 7100.102 - Communications - Data Communications -160 -----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Water Resources - Budgeted Revenues and Expenditures Water Resources Page 150 28 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7100.104 - Communications - Mobile Telephone -234 720 ----0.00 % 7200 - Printing & Publishing 119 167 488 500 500 500 -0.00 % 7400.102 - Utilities - Natural Gas 1,622 1,520 852 2,000 2,000 2,000 -0.00 % 7400.108 - Utilities - Electric 9,863 16,960 7,099 10,000 11,000 11,000 1,000 10.00 % 7500 - Repair & Maint Services --224 ----0.00 % 7500.102 - Repair & Maint Services - Weed Control 1,500 --5,000 5,000 5,000 -0.00 % 7500.111 - Repair & Maint Services - Street Cleaning 113,384 3,264 -15,000 15,000 15,000 -0.00 % 7500.112 - Repair & Maint Services - Drainway Maint 74,255 61,497 -100,000 100,000 100,000 -0.00 %2021: 2019/2020 actual lower than anticipated due to staff turnover. 7500.113 - Repair & Maint Services - Curb Raising & Curb Work 198,725 143,199 81,998 200,000 200,000 200,000 -0.00 % 7500.116 - Repair & Maint Services - Water Samples 36,043 52,349 -50,000 50,000 50,000 -0.00 % 7500.200 - Repair & Maint Services - Software 16,017 8,848 -----0.00 % 7500.201 - Repair & Maint Services - Departmental Software Maint -99 139 ----0.00 % 7600 - Rentals 5,226 --20,000 20,000 20,000 -0.00 % 8000 - Non-Cap Equip (< 5K)14,619 9,082 1,779 15,000 15,000 15,000 -0.00 % 8100.100 - Capital Outlay (> 5K) - Land 1,000 ------0.00 % 8100.150 - Capital Outlay (> 5K) - Capitalize- land (1,000)------0.00 % 8100.200 - Capital Outlay (> 5K) - Infrastructure 2,234,223 3,255,797 -----0.00 % 8100.250 - Capital Outlay (> 5K) - Capitalize- Infrastructure (2,234,223)(3,255,797)-----0.00 % 8100.400 - Capital Outlay (> 5K) - Improv Other Than Buildings 1,042,784 658,282 --25,000 25,000 25,000 100.00 % 8100.450 - Capital Outlay (> 5K) - Capitalize Improvements (1,042,784)(658,282)-----0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment --344,260 380,000 --(380,000)(100.00 %) 8100.800 - Capital Outlay (> 5K) - Construction Projects --81,457 1,660,000 1,769,000 2,438,000 778,000 46.87 % City of Plymouth 2020/2021 Biennial Budget Detail Water Resources - Budgeted Revenues and Expenditures Water Resources Page 151 29 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 8500 - Depreciation 614,024 690,864 -----0.00 % 9000.101 - Allocations - Information Technology 44,299 45,018 33,764 45,018 46,369 46,369 1,351 3.00 % 9000.102 - Allocations - Facilities Management 39,168 40,342 30,256 40,342 41,552 41,552 1,210 3.00 % 9000.103 - Allocations - General Fund Administrative 113,205 116,601 87,451 116,601 120,099 120,099 3,498 3.00 % 9000.107 - Allocations - Central Equipment 167,645 172,674 129,506 172,674 177,854 177,854 5,180 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 6,875 6,938 7,401 9,868 9,913 7,020 (2,848)(28.86 %) 9000.111 - Allocations - Risk Mgmt - Claims 6,952 8,440 ---212 212 100.00 % 9500.050 - Transfers Out - Reserves ---1,500,351 1,574,961 921,019 (579,332)(38.61 %) 9500.413 - Transfers Out - Improvement Project Construction 1,190,758 216,225 -----0.00 % 9500.421 - Transfers Out - Enterprise - Other Construction 1,105,672 1,043,972 -----0.00 % 9500.600 - Transfers Out - Central Equipment 68,262 ------0.00 % 9500.620 - Transfers Out - Information Technology --65 ----0.00 % 9904 - Real Estate Taxes 20 ------0.00 % 9913 - Licenses, Permits & Registrations 400 45 3,060 ----0.00 % 9917 - Bad Debt 82 60 -----0.00 % 9920 - Bank Fees 6,554 --6,700 6,700 -(6,700)(100.00 %) 9920.100 - Bank Fees - Credit Card 1,125 10,037 9,004 1,200 1,200 12,000 10,800 900.00 % 9920.150 - Bank Fees - PSN -2,582 1,811 --3,000 3,000 100.00 % 9920.160 - Bank Fees - Operating Acct -328 208 --400 400 100.00 % 9920.170 - Bank Fees - Investments -92 34 --100 100 100.00 % Total $5,074,703 $3,826,673 $1,778,846 $5,922,030 $5,807,090 $5,803,090 ($118,940)(2.01 %) City of Plymouth 2020/2021 Biennial Budget Detail Water Resources - Budgeted Revenues and Expenditures Water Resources Page 152 30 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4150.400 - Permits - Sewer $19,287 ------0.00 % 4240 - Intergovern-State-Capital -550,177 -----0.00 % 4270.200 - Intergovern-Local-Operating - Lift Station Maint Fees 25,520 25,650 25,375 29,000 29,000 29,000 -0.00 % 4330.200 - Utility Charges - Sewer - Base 1,792,916 1,930,169 1,275,063 2,061,331 2,194,090 2,194,090 132,759 6.44 %2021: Proposed 5.5% increase 4330.201 - Utility Charges - Sewer - Residential 5,382,242 5,556,355 3,839,684 5,844,196 6,215,359 6,215,359 371,163 6.35 %2021: Proposed 5.5% increase 4330.202 - Utility Charges - Sewer - Commercial 1,914,280 1,988,295 1,044,319 2,125,691 2,241,273 2,241,273 115,582 5.44 %2021: Proposed 5.5% increase 4330.800 - Utility Charges - Penalties 83,586 71,923 29,696 70,000 70,000 70,000 -0.00 % 4355 - Developer Fees --90 ----0.00 % 4620 - Contributions - Capital 1,905,059 1,141,382 -1,300,000 1,300,000 1,300,000 -0.00 % 4700.100 - Interest Income - Investments 69,344 162,258 85,585 53,000 53,000 37,800 (15,200)(28.68 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 3,519 6,493 677 1,500 1,500 2,200 700 46.67 %2021: Increase to align with history 4700.200 - Interest Income - Special Assessments 2,215 3,269 -550 550 2,700 2,150 390.91 %2021: Increase to align with history 4800 - Other Revenues 13,062 14,569 6,842 18,000 18,000 18,000 -0.00 % 4801 - Administrative Fee 5,959 37 159 6,000 6,000 6,000 -0.00 % 4807 - Refunds & Reimbursements 260 3,340 139 ----0.00 % 4900.412 - Transfers In - Utility Trunk Replacement 1,157,036 316,136 -----0.00 % 4900.420 - Transfers In - Water Sewer Construction 1,090,632 1,688,306 -----0.00 % 4900.421 - Transfers In - Enterprise - Other Construction 372,142 ------0.00 % Total $13,837,061 $13,458,359 $6,307,629 $11,509,268 $12,128,772 $12,116,422 $607,154 5.28 % Expenses 6000 - Salaries ($6,848)($10,182)-----0.00 % 6000.100 - Salaries - Regular 543,601 520,823 371,429 650,978 678,066 667,228 16,250 2.50 % 6000.200 - Salaries - Temporary 5,802 4,219 9,231 7,985 8,145 8,145 160 2.00 % 6020.100 - Overtime/Comp Time 33,664 36,446 20,267 23,000 23,000 39,000 16,000 69.57 % 6030.100 - Other Pay - Comp Time 643 (1,147)-----0.00 % 6030.200 - Other Pay - Premium Pay 842 857 377 1,000 1,000 1,000 -0.00 % 6030.300 - Other Pay - Equipment Pay 419 1,187 758 700 700 700 -0.00 % 6050 - Benefits (1,037)(1,747)-----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Sewer - Budgeted Revenues and Expenditures Sewer Page 153 31 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6050.100 - Benefits - Social Security 35,074 34,119 24,661 41,766 43,190 43,593 1,827 4.37 % 6050.101 - Benefits - Medicare 8,261 8,037 5,767 9,944 10,343 10,424 480 4.83 % 6050.200 - Benefits - PERA 42,177 41,041 29,380 51,272 53,326 53,707 2,435 4.75 % 6050.302 - Benefits - Unemployment -2,918 2,028 --1,500 1,500 100.00 % 6050.550 - Benefits - Cell Phone Allowance 1,026 1,623 1,684 1,800 1,800 2,400 600 33.33 % 6050.570 - Benefits - Car Allowance 462 482 316 480 480 480 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 70,775 66,444 50,720 93,121 98,142 90,476 (2,645)(2.84 %) 6070.100 - Dental Insurance - Employer Contribution 5,892 5,188 4,094 6,999 7,346 7,569 570 8.14 % 6080.100 - Group Life Insurance - Employer Contribution 832 914 651 1,157 1,276 1,168 11 .95 % 6100 - Office Supplies 437 136 46 2,000 2,000 2,000 -0.00 % 6120.100 - Operating Supplies - Photography 418 ------0.00 % 6120.102 - Operating Supplies - Motor Fuels & Lubricants -300 44 500 500 500 -0.00 % 6130 - Repair & Maint Supplies -188 -----0.00 % 6130.100 - Repair & Maint Supplies - Equipment Parts 42,900 34,830 37,744 100,000 100,000 80,000 (20,000)(20.00 %)2021: Decreased to align with history. This expenditure fluctuates depending on unplanned repairs. 6130.101 - Repair & Maint Supplies - Horticulture ---1,000 1,000 1,000 -0.00 % 6130.105 - Repair & Maint Supplies - Paint 2,000 62 -1,500 1,500 1,500 -0.00 % 6130.113 - Repair & Maint Supplies - Sewer Mains 370 154 660 500 500 500 -0.00 % 6140.101 - Miscellaneous Supplies - Clothing --490 ----0.00 % 6140.102 - Miscellaneous Supplies - Safety Equipment 6,538 4,856 834 5,000 5,000 5,000 -0.00 % 6500.100 - Employee Development - Training 7,220 4,815 1,762 8,000 8,000 8,000 -0.00 % 6550 - Mileage & Parking Reimbursement -118 -----0.00 % 6700 - Dues & Subscriptions --2,313 ----0.00 % 7000 - Professional Services 53,924 20,909 48,692 40,000 40,000 40,000 -0.00 % 7004 - Audit Fees 3,573 3,594 3,498 3,700 3,700 3,700 -0.00 % 7011 - Soil Boring & Testing 4,050 ------0.00 % 7017 - Laundered Uniforms 1,179 1,157 832 1,500 1,500 1,500 -0.00 % 7100 - Communications 7 ------0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Sewer - Budgeted Revenues and Expenditures Sewer Page 154 32 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7100.100 - Communications - Postage 28,905 25,322 15,703 28,000 28,000 28,000 -0.00 % 7100.102 - Communications - Data Communications 988 4,245 -----0.00 % 7100.104 - Communications - Mobile Telephone --400 ----0.00 % 7200 - Printing & Publishing 9,566 8,492 5,317 10,000 10,000 10,000 -0.00 % 7400.102 - Utilities - Natural Gas 4,380 4,852 3,302 5,000 5,000 5,000 -0.00 % 7400.103 - Utilities - Water & Sewer 4,978 5,875 4,143 5,000 5,000 5,000 -0.00 % 7400.104 - Utilities - Solid Waste 567 --1,000 1,000 1,000 -0.00 % 7400.108 - Utilities - Electric 88,061 84,004 51,388 90,000 90,000 90,000 -0.00 % 7500.118 - Repair & Maint Services - Janitorial Services -38 48 ----0.00 % 7500.127 - Repair & Maint Services - Metro Sewer Board 5,961,976 6,334,827 4,908,416 6,514,030 6,710,000 6,573,084 59,054 .91 % 7500.136 - Repair & Maint Services - Manhole Sealing 35,397 48,284 -90,000 90,000 90,000 -0.00 % 7500.138 - Repair & Maint Services - Maple Grove Sewer Agreement -5,018 -10,100 10,400 10,400 300 2.97 %2021: This expenditure has dropped because payment is made sewer maintenance costs only now for the flow that crosses into Maple Grove. The Met Council now calculates actual sewer flows and makes the metered flow adjustment thus the reason we only pay Maple Grove for maintenance now instead of both maintenance and sewer flows. 7500.145 - Repair & Maint Services - Sewer Main Repair 21,553 18,716 43,524 30,000 30,000 30,000 -0.00 % 7500.200 - Repair & Maint Services - Software 16,017 8,848 -----0.00 % 7500.202 - Repair & Maint Services - Equipment Maint 12,921 18,951 46,749 20,000 20,000 20,000 -0.00 % 8000 - Non-Cap Equip (< 5K)3,089 6,135 8,531 5,000 5,000 5,000 -0.00 % 8100 - Capital Outlay (> 5K)--663,649 ----0.00 % 8100.200 - Capital Outlay (> 5K) - Infrastructure 2,799,234 3,536,623 -----0.00 % 8100.250 - Capital Outlay (> 5K) - Capitalize- Infrastructure (2,799,234)(3,536,623)-----0.00 % 8100.400 - Capital Outlay (> 5K) - Improv Other Than Buildings -415,066 -----0.00 % 8100.450 - Capital Outlay (> 5K) - Capitalize Improvements -(415,066)-----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Sewer - Budgeted Revenues and Expenditures Sewer Page 155 33 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment -37,460 -----0.00 % 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip -(37,460)-----0.00 % 8100.800 - Capital Outlay (> 5K) - Construction Projects ---1,750,000 1,440,000 1,820,000 70,000 4.00 % 8500 - Depreciation 1,304,490 1,331,476 -----0.00 % 9000.101 - Allocations - Information Technology 70,979 72,115 54,086 72,115 74,278 74,278 2,163 3.00 % 9000.102 - Allocations - Facilities Management 38,174 39,319 29,489 39,319 40,499 40,499 1,180 3.00 % 9000.103 - Allocations - General Fund Administrative 416,516 429,011 321,758 429,011 441,881 441,881 12,870 3.00 % 9000.107 - Allocations - Central Equipment 194,062 199,884 149,913 199,884 205,881 205,881 5,997 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 14,176 14,281 11,869 15,825 15,873 17,456 1,631 10.31 % 9000.111 - Allocations - Risk Mgmt - Claims 3,672 4,456 2,612 3,482 3,482 4,264 782 22.46 % 9500.050 - Transfers Out - Reserves ---1,113,990 1,788,354 1,528,464 414,474 37.21 % 9500.413 - Transfers Out - Improvement Project Construction 328,910 352,313 -----0.00 % 9500.420 - Transfers Out - Water Sewer Construction 1,091,178 1,676,306 -----0.00 % 9500.421 - Transfers Out - Enterprise - Other Construction 353,682 411,636 -----0.00 % 9500.600 - Transfers Out - Central Equipment 62,092 ------0.00 % 9500.620 - Transfers Out - Information Technology --65 ----0.00 % 9900 - Miscellaneous -25 25 ----0.00 % 9917 - Bad Debt 162 133 -----0.00 % 9919 - Administration Fees 203 ------0.00 % 9920 - Bank Fees 16,110 --16,000 16,000 -(16,000)(100.00 %) 9920.100 - Bank Fees - Credit Card 3,892 25,642 26,373 4,000 4,000 38,000 34,000 850.00 % 9920.150 - Bank Fees - PSN -6,484 4,389 3,500 3,500 6,600 3,100 88.57 % 9920.160 - Bank Fees - Operating Acct -372 159 110 110 400 290 263.64 % 9920.170 - Bank Fees - Investments -106 24 --125 125 100.00 % City of Plymouth 2020/2021 Biennial Budget Detail Sewer - Budgeted Revenues and Expenditures Sewer Page 156 34 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Total $10,950,892 $11,919,509 $6,970,208 $11,509,268 $12,128,772 $12,116,422 $607,154 5.28 % City of Plymouth 2020/2021 Biennial Budget Detail Page 157 35 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4100.400 - Licenses - Garbage Hauler $4,856 $8,869 $281 $4,975 $4,975 $4,975 -0.00 % 4250 - Intergovern-County-Operating 172,304 160,609 128,639 120,000 100,000 100,000 (20,000)(16.67 %)2021: County SCORE funding is being reduced for traditional recycling. 4270 - Intergovern-Local-Operating 5,837 5,837 -11,674 13,602 13,602 1,928 16.52 % 4330.300 - Utility Charges - Solid Waste 737,135 822,383 578,968 942,388 1,057,066 1,057,066 114,678 12.17 %2021: Proposed $0.35 per month increase 4330.800 - Utility Charges - Penalties 6,788 5,866 2,599 4,500 4,500 4,500 -0.00 % 4700.100 - Interest Income - Investments 23,138 45,570 28,560 19,000 19,000 9,000 (10,000)(52.63 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 1,446 1,849 242 1,000 1,000 1,000 -0.00 % 4700.200 - Interest Income - Special Assessments 227 303 -50 50 275 225 450.00 %2021: Increase to align with history 4800 - Other Revenues 12,670 12,725 -15,000 15,000 15,000 -0.00 % 4900.050 - Transfers In - Reserves ---257,543 240,147 197,287 (60,256)(23.40 %) Total $964,402 $1,064,012 $739,290 $1,376,130 $1,455,340 $1,402,705 $26,575 1.93 % Expenses 6000 - Salaries ($349)$7 -----0.00 % 6000.100 - Salaries - Regular 35,139 29,413 43,945 96,811 123,152 100,422 3,611 3.73 % 6000.200 - Salaries - Temporary 29,298 28,935 20,840 32,550 34,515 35,430 2,880 8.85 % 6020.100 - Overtime/Comp Time 6,558 7,337 -7,000 7,000 7,000 -0.00 % 6030.100 - Other Pay - Comp Time -------0.00 % 6030.300 - Other Pay - Equipment Pay -30 -----0.00 % 6050 - Benefits (53)1 -----0.00 % 6050.100 - Benefits - Social Security 4,197 3,932 3,983 8,327 10,055 8,724 397 4.77 % 6050.101 - Benefits - Medicare 993 934 931 1,985 2,394 2,084 99 4.99 % 6050.200 - Benefits - PERA 4,500 3,474 4,317 7,787 9,761 8,056 269 3.45 % 6050.550 - Benefits - Cell Phone Allowance 60 60 220 360 360 648 288 80.00 % 6050.570 - Benefits - Car Allowance 116 121 79 120 120 120 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 6,261 3,762 6,342 17,161 23,127 14,468 (2,693)(15.69 %) 6070.100 - Dental Insurance - Employer Contribution 356 379 387 1,523 2,122 946 (577)(37.89 %) 6080.100 - Group Life Insurance - Employer Contribution 77 59 69 224 288 228 4 1.79 % 6100 - Office Supplies -42 36 50 50 50 -0.00 % 6120 - Operating Supplies 106 686 -2,700 2,700 2,700 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Solid Waste Mgmt - Budgeted Revenues and Expenditures Solid Waste Mgmt Page 158 36 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6120.101 - Operating Supplies - Public Ed & Outreach Prj 1,315 917 31 2,200 3,700 3,700 1,500 68.18 %2021: Organics education 6130.107 - Repair & Maint Supplies - Concrete & Asphalt -25,502 875 ----0.00 % 6140 - Miscellaneous Supplies 292 --200 200 200 -0.00 % 6140.101 - Miscellaneous Supplies - Clothing --47 100 100 100 -0.00 % 6140.102 - Miscellaneous Supplies - Safety Equipment 97 --300 300 300 -0.00 % 6500.100 - Employee Development - Training ---400 400 400 -0.00 % 6500.104 - Employee Development - Conf & Seminars 37 ------0.00 % 6550 - Mileage & Parking Reimbursement ---50 50 50 -0.00 % 6700 - Dues & Subscriptions 300 --400 400 400 -0.00 % 7000 - Professional Services 44,749 43,746 -48,500 51,500 71,500 23,000 47.42 %2021: Increased Volume Due to Canceling in 2020 7003 - Legal ---500 500 500 -0.00 % 7100.100 - Communications - Postage 9 -14 100 100 100 -0.00 % 7200 - Printing & Publishing 25 417 -2,000 2,000 2,000 -0.00 % 7400.104 - Utilities - Solid Waste 883,413 916,568 547,713 1,000,000 1,030,000 990,000 (10,000)(1.00 %)2021: Decrease to align with history 7400.105 - Utilities - Yard Waste 701 49,285 69,112 70,400 74,000 74,000 3,600 5.11 % 7500.304 - Repair & Maint Services - Tree Grinding -30,715 -----0.00 % 7600 - Rentals -704 339 800 800 800 -0.00 % 8500 - Depreciation 5,683 5,683 -----0.00 % 9000.101 - Allocations - Information Technology 4,026 4,130 3,098 4,130 4,254 4,254 124 3.00 % 9000.102 - Allocations - Facilities Management 4,146 4,270 3,202 4,270 4,398 4,398 128 3.00 % 9000.103 - Allocations - General Fund Administrative 57,008 58,718 44,039 58,718 60,480 60,480 1,762 3.00 % 9000.107 - Allocations - Central Equipment 1,561 1,608 1,206 1,608 1,656 1,656 48 2.99 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 417 425 267 356 358 316 (40)(11.24 %) 9900 - Miscellaneous 25 ------0.00 % 9913.100 - Licenses, Permits & Registrations - Yard Waste 1,800 600 1,200 2,000 2,000 2,000 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Solid Waste Mgmt - Budgeted Revenues and Expenditures Solid Waste Mgmt Page 159 37 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9917 - Bad Debt 20 22 -----0.00 % 9920 - Bank Fees 1,454 --1,500 1,500 -(1,500)(100.00 %) 9920.100 - Bank Fees - Credit Card 697 3,645 2,031 1,000 1,000 3,600 2,600 260.00 % 9920.150 - Bank Fees - PSN -860 410 --900 900 100.00 % 9920.160 - Bank Fees - Operating Acct -115 50 --125 125 100.00 % 9920.170 - Bank Fees - Investments -31 9 --50 50 100.00 % Total $1,095,034 $1,227,135 $754,790 $1,376,130 $1,455,340 $1,402,705 $26,575 1.93 % City of Plymouth 2020/2021 Biennial Budget Detail Solid Waste Mgmt - Budgeted Revenues and Expenditures Solid Waste Mgmt Page 160 38 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4310.104 - Program Fees - Open Skating $16,204 $13,556 $3,612 $15,000 $15,000 $14,000 ($1,000)(6.67 %) 4310.105 - Program Fees - Open Hockey 5,217 3,633 1,105 5,000 5,000 4,000 (1,000)(20.00 %) 4310.106 - Program Fees - Figure Skating Classes 119,619 115,530 39,046 115,000 115,000 115,000 -0.00 % 4310.108 - Program Fees - High School Hockey Games 23,676 19,988 5,002 25,000 26,000 24,000 (1,000)(4.00 %) 4320.101 - Rental Fees - Ice Rental 1,177,918 1,327,882 720,176 1,200,000 1,200,000 1,225,000 25,000 2.08 % 4320.102 - Rental Fees - Skate Rental 12,723 12,681 4,091 11,000 11,000 10,000 (1,000)(9.09 %) 4320.106 - Rental Fees - Training Facility Rental 74,312 76,542 58,688 78,252 80,599 80,599 2,347 3.00 %2021: MAP/FHIT Lease Payments. 4320.200 - Rental Fees - Meeting Rooms 2,643 4,420 1,040 2,600 2,700 2,700 100 3.85 % 4350.108 - General Services - Advertisements 32,452 37,557 17,648 30,000 32,000 30,000 -0.00 % 4350.117 - General Services - Skate Sharpening 2,381 2,520 1,209 2,400 2,500 2,400 -0.00 % 4350.118 - General Services - Pro Shop Sales 707 769 232 600 700 600 -0.00 % 4360.114 - Items for Resale - Concessions 144,438 147,843 41,253 135,000 140,000 130,000 (5,000)(3.70 %) 4600 - Contributions - Operating 34,652 ------0.00 % 4620 - Contributions - Capital 224,947 2,172,717 -----0.00 % 4700 - Interest Income -----500 500 100.00 % 4700.100 - Interest Income - Investments 18,905 32,311 14,821 14,000 14,000 5,500 (8,500)(60.71 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 1,041 1,374 132 500 500 500 -0.00 % 4800 - Other Revenues 10,449 335 244 600 600 600 -0.00 % 4800.400 -Other Revenues - Commissions 21,209 25,185 8,227 19,000 20,000 22,000 3,000 15.79 %2021: Has been increasing each year. 4804 - Sale of Asset -31,000 -----0.00 % 4805 - Gain (Loss) of Capital Asset -(1,993)-----0.00 % 4807 - Refunds & Reimbursements 6,181 14,915 4,550 2,000 2,000 2,000 -0.00 % 4807.103-Refunds & Reimbursements-Utility Reimbursement 9,523 12,618 4,069 10,000 10,000 10,000 -0.00 % 4900.050 - Transfers In - Reserves ---171,980 -26,222 (145,758)(84.75 %) Total $1,939,200 $4,051,384 $925,143 $1,837,932 $1,677,599 $1,705,621 ($132,311)(7.20 %) Expenses 6000 - Salaries ($6,260)$13,808 -----0.00 % 6000.100 - Salaries - Regular 307,362 308,412 221,838 359,188 376,096 370,109 10,921 3.04 % 6000.200 - Salaries - Temporary 203,110 192,631 110,760 177,779 186,435 186,435 8,656 4.87 % City of Plymouth 2020/2021 Biennial Budget Detail Ice Center - Budgeted Revenues and Expenditures Ice Center Page 161 39 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6020.100 - Overtime/Comp Time --647 100 100 100 -0.00 % 6030.100 - Other Pay - Comp Time 10 (242)-----0.00 % 6050 - Benefits (948)2,055 -----0.00 % 6050.100 - Benefits - Social Security 31,725 31,186 20,650 33,443 35,029 34,628 1,185 3.54 % 6050.101 - Benefits - Medicare 7,419 7,294 4,829 7,821 8,192 8,098 277 3.54 % 6050.200 - Benefits - PERA 30,313 31,809 20,348 39,012 40,320 39,870 858 2.20 % 6050.302 - Benefits - Unemployment --74 500 500 2,000 1,500 300.00 % 6050.550 - Benefits - Cell Phone Allowance 1,880 1,846 1,222 2,352 2,352 1,872 (480)(20.41 %) 6060.100 - Medical Insurance - Employer Contribution 43,926 45,439 31,918 55,610 59,071 54,734 (876)(1.58 %) 6070.100 - Dental Insurance - Employer Contribution 2,729 2,588 1,424 3,398 3,568 2,902 (496)(14.60 %) 6080.100 - Group Life Insurance - Employer Contribution 578 805 568 749 854 774 25 3.34 % 6100 - Office Supplies 836 395 50 600 600 600 -0.00 % 6120 - Operating Supplies 16,851 16,977 14,195 25,000 25,000 30,000 5,000 20.00 % 6120.103 - Operating Supplies - Janitorial 10,498 -527 ----0.00 % 6120.125 - Operating Supplies - Resale 56,780 60,325 17,030 58,000 60,000 50,000 (8,000)(13.79 %) 6130 - Repair & Maint Supplies 66 ------0.00 % 6130.100 - Repair & Maint Supplies - Equipment Parts 18,261 13,493 14,026 19,000 20,000 15,000 (4,000)(21.05 %) 6140.100 - Miscellaneous Supplies - Medical 300 355 217 300 300 300 -0.00 % 6140.101 - Miscellaneous Supplies - Clothing 3,018 342 -500 3,000 1,500 1,000 200.00 %2021: Skate School Coaches staff coat replacement. 6500.100 - Employee Development - Training 3,332 4,984 973 4,000 4,000 3,500 (500)(12.50 %)2021: National Conference for CIT certification 6550 - Mileage & Parking Reimbursement 107 --100 100 100 -0.00 % 6700 - Dues & Subscriptions 804 475 475 800 800 800 -0.00 %2021: MIAMA, US Ice Rinks, ISI. 7000 - Professional Services 49,727 56,556 17,505 50,344 50,344 50,344 -0.00 %2021: ICWC 7003 - Legal 405 ------0.00 % 7004 - Audit Fees 776 832 853 900 900 900 -0.00 % 7100.100 - Communications - Postage 19 14 6 50 50 50 -0.00 % 7100.102 - Communications - Data Communications 973 303 202 360 375 375 15 4.17 %2021: Comcast television channels 7200 - Printing & Publishing 41 ------0.00 % 7400.102 - Utilities - Natural Gas 58,628 49,793 19,388 62,000 64,000 60,000 (2,000)(3.23 %) City of Plymouth 2020/2021 Biennial Budget Detail Ice Center - Budgeted Revenues and Expenditures Ice Center Page 162 40 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7400.103 - Utilities - Water & Sewer 28,014 31,673 18,035 33,000 34,000 33,000 -0.00 %2021: Weather related and can flucuate when we take ice out and put back in. Cooling towers also impact water use on warm summers. 7400.104 - Utilities - Solid Waste 5,161 6,520 4,112 6,000 6,100 6,100 100 1.67 % 7400.108 - Utilities - Electric 257,447 282,770 118,919 250,000 250,000 245,000 (5,000)(2.00 %) 7500.105 - Repair & Maint Services - Plumbing 420 ------0.00 % 7500.118 - Repair & Maint Services - Janitorial Services 1,059 ------0.00 % 7500.130 - Repair & Maint Services - Building Maint 101,830 83,965 54,149 115,000 115,000 100,500 (14,500)(12.61 %) 7500.135 - Repair & Maint Services - Building Security 3,302 600 -----0.00 % 7500.202 - Repair & Maint Services - Equipment Maint 27,801 17,692 -----0.00 % 7600 - Rentals 1,000 1,184 375 2,000 2,000 2,000 -0.00 % 8000 - Non-Cap Equip (< 5K)2,980 5,580 805 ----0.00 % 8050 - Cap Equip ($5K - $25K)42,984 37,779 33,299 54,000 40,000 30,000 (24,000)(44.44 %) 8100 - Capital Outlay (> 5K)--44,900 ----0.00 % 8100.300 - Capital Outlay (> 5K) - Buildings 11,380 2,086,741 -----0.00 % 8100.350 - Capital Outlay (> 5K) - Capitalize Buildings (11,380)(2,086,741)-----0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment 127,591 137,062 47,790 270,000 60,000 160,000 (110,000)(40.74 %) 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip (170,575)(174,841)-----0.00 % 8500 - Depreciation 520,674 613,608 -----0.00 % 9000.101 - Allocations - Information Technology 86,329 87,966 65,975 87,966 90,605 90,605 2,639 3.00 % 9000.103 - Allocations - General Fund Administrative 76,322 78,612 58,959 78,612 80,970 80,970 2,358 3.00 % 9000.107 - Allocations - Central Equipment 507 522 392 522 538 538 16 3.07 % 9000.110 - Allocations - Risk Mgmt - OH, Premium (25,448)(25,363)10,117 13,489 13,558 9,462 (4,027)(29.85 %) 9000.111 - Allocations - Risk Mgmt - Claims 31,776 38,577 2,615 3,486 3,486 3,555 69 1.98 % 9500.050 - Transfers Out - Reserves ----19,759 --0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Ice Center - Budgeted Revenues and Expenditures Ice Center Page 163 41 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9500.400 - Transfers Out - General Capital Projects 138,971 172,171 -----0.00 % 9900 - Miscellaneous -159 (5)----0.00 % 9900.100 - Miscellaneous - Cash Over/Short 97 (26)(3)----0.00 % 9903 - Scholarships 920 1,152 173 1,000 1,000 1,000 -0.00 % 9913 - Licenses, Permits & Registrations 418 805 231 700 700 700 -0.00 % 9917 - Bad Debt -3,366 -----0.00 % 9920 - Bank Fees 164 --300 300 -(300)(100.00 %) 9920.100 - Bank Fees - Credit Card 10,130 9,919 6,452 11,000 11,000 12,000 1,000 9.09 %2021: More credit card purchases. 9920.150 - Bank Fees - PSN -50 14 --75 75 100.00 % 9920.160 - Bank Fees - Operating Acct -84 27 --100 100 100.00 % 9920.170 - Bank Fees - Investments -23 5 --25 25 100.00 % 9922 - Interest - Interfund Advances 17,415 13,231 -8,951 6,597 15,000 6,049 67.58 % Total $2,130,555 $2,267,315 $967,057 $1,837,932 $1,677,599 $1,705,621 ($132,311)(7.20 %) City of Plymouth 2020/2021 Biennial Budget Detail Ice Center - Budgeted Revenues and Expenditures Ice Center Page 164 42 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4310.100 - Program Fees - Recreation $23,990 $20,612 $10,539 $25,000 $25,000 $21,000 ($4,000)(16.00 %)2021: Adjust -2019 actuals 4320.100 - Rental Fees - Recreation 17,670 18,713 -17,000 17,000 19,000 2,000 11.76 %2021: Adjust -2019 actuals 4320.103 - Rental Fees - Field House Rental 374,455 357,417 158,915 350,000 350,000 353,000 3,000 .86 %2021: Adjust -2019 actuals 4350.108 - General Services - Advertisements 1,425 1,350 200 1,500 1,500 1,500 -0.00 % 4620 - Contributions - Capital -883,978 -----0.00 % 4700.100 - Interest Income - Investments 17,056 50,647 38,066 21,000 21,000 13,800 (7,200)(34.29 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 1,349 2,121 316 500 500 1,200 700 140.00 %2021: Increase based on history 4800.400 -Other Revenues - Commissions 1,418 1,779 1,108 1,300 1,300 1,300 -0.00 % 4804 - Sale of Asset -3,534 -----0.00 % 4805 - Gain (Loss) of Capital Asset -(4,842)-----0.00 % 4807 - Refunds & Reimbursements 28 808 11 ----0.00 % 4900.400 - Transfers In - General Capital Projects 23,004 ------0.00 % Total $460,395 $1,336,117 $209,155 $416,300 $416,300 $410,800 ($5,500)(1.32 %) Expenses 6000 - Salaries $1,683 $138 -----0.00 % 6000.100 - Salaries - Regular 72,559 77,162 50,590 95,819 100,279 95,622 (197)(.21 %) 6000.200 - Salaries - Temporary 25,671 24,221 13,195 35,088 35,790 35,790 702 2.00 % 6020.100 - Overtime/Comp Time 18 51 -100 100 100 -0.00 % 6030.100 - Other Pay - Comp Time 17 (6)-----0.00 % 6050 - Benefits 255 20 -----0.00 % 6050.100 - Benefits - Social Security 5,990 6,161 3,883 8,169 8,491 8,196 27 .33 % 6050.101 - Benefits - Medicare 1,401 1,441 908 1,911 1,986 1,916 5 .26 % 6050.200 - Benefits - PERA 5,458 6,009 3,770 7,196 7,530 7,179 (17)(.24 %) 6050.302 - Benefits - Unemployment -258 93 ----0.00 % 6050.550 - Benefits - Cell Phone Allowance 583 675 322 768 768 672 (96)(12.50 %) 6060.100 - Medical Insurance - Employer Contribution 9,886 10,364 5,712 14,633 15,451 15,929 1,296 8.86 % 6070.100 - Dental Insurance - Employer Contribution 693 838 447 1,209 1,270 945 (264)(21.84 %) 6080.100 - Group Life Insurance - Employer Contribution 176 217 130 291 336 290 (1)(.34 %) 6120 - Operating Supplies 4,926 6,877 2,683 7,000 7,000 7,000 -0.00 % 6140.101 - Miscellaneous Supplies - Clothing 500 554 -500 500 500 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Field House - Budgeted Revenues and Expenditures Field House Page 165 43 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6500.100 - Employee Development - Training 149 -120 200 200 200 -0.00 % 7000 - Professional Services 22,369 30,090 7,870 24,000 24,000 24,000 -0.00 % 7004 - Audit Fees 822 832 853 900 900 900 -0.00 % 7200 - Printing & Publishing 50 ------0.00 % 7400.102 - Utilities - Natural Gas 36,437 29,906 19,844 40,000 40,000 32,000 (8,000)(20.00 %)2021: Decrease $8,000 to align with history 7400.104 - Utilities - Solid Waste 117 --350 350 350 -0.00 % 7400.108 - Utilities - Electric 20,972 21,955 17,243 20,000 20,000 23,000 3,000 15.00 %2021: Increase $3,000 7500.130 - Repair & Maint Services - Building Maint 17,161 15,674 1,047 12,000 12,000 12,000 -0.00 % 7600 - Rentals 2,443 1,049 667 3,000 3,000 3,000 -0.00 % 8000 - Non-Cap Equip (< 5K)-1,041 805 ----0.00 % 8050 - Cap Equip ($5K - $25K)-11,995 -----0.00 % 8100.300 - Capital Outlay (> 5K) - Buildings -733,242 -----0.00 % 8100.350 - Capital Outlay (> 5K) - Capitalize Buildings -(733,242)-----0.00 % 8100.400 - Capital Outlay (> 5K) - Improv Other Than Buildings -72,232 -----0.00 % 8100.450 - Capital Outlay (> 5K) - Capitalize Improvements -(72,232)-----0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment -78,505 25,703 75,000 65,000 65,000 (10,000)(13.33 %) 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip -(90,500)-----0.00 % 8500 - Depreciation 63,745 133,108 -----0.00 % 9000.101 - Allocations - Information Technology 5,655 5,820 4,365 5,820 5,995 5,995 175 3.01 % 9000.103 - Allocations - General Fund Administrative 11,942 12,300 9,225 12,300 12,669 12,669 369 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 450 459 1,267 1,690 1,696 1,606 (84)(4.97 %) 9500.050 - Transfers Out - Reserves ---47,806 50,439 55,516 7,710 16.13 % 9500.400 - Transfers Out - General Capital Projects 32,095 92,236 -----0.00 % 9920 - Bank Fees 166 --300 300 -(300)(100.00 %)2021: Eliminate 9920.100 - Bank Fees - Credit Card 150 150 -250 250 200 (50)(20.00 %) City of Plymouth 2020/2021 Biennial Budget Detail Field House - Budgeted Revenues and Expenditures Field House Page 166 44 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9920.150 - Bank Fees - PSN -7 2 --25 25 100.00 % 9920.160 - Bank Fees - Operating Acct -133 68 --150 150 100.00 % 9920.170 - Bank Fees - Investments -35 11 --50 50 100.00 % Total $344,538 $479,774 $170,823 $416,300 $416,300 $410,800 ($5,500)(1.32 %) City of Plymouth 2020/2021 Biennial Budget Detail Field House - Budgeted Revenues and Expenditures Field House Page 167 45 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4300 - Charges for Services $21,536 $22,445 -$15,000 $15,000 $15,000 -0.00 % 4380.303 - Allocation Charges - Central Equipment 3,451,089 3,554,622 2,665,967 3,554,622 3,661,261 3,661,261 106,639 3.00 % 4620 - Contributions - Capital 194,714 175,655 -----0.00 % 4700.100 - Interest Income - Investments 142,819 333,478 255,080 100,000 100,000 92,000 (8,000)(8.00 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 9,830 14,081 2,086 4,000 4,000 8,000 4,000 100.00 %2021: Increase to align with history 4800 - Other Revenues 892 1,058 612 ----0.00 % 4804 - Sale of Asset 129,509 238,209 136,507 100,000 100,000 100,000 -0.00 % 4805 - Gain (Loss) of Capital Asset (9,518)(127,777)-----0.00 % 4807 - Refunds & Reimbursements 5,604 4,806 79 ----0.00 % 4809 - Sales of Equipment (non-asset)--75 ----0.00 % 4900.050 - Transfers In - Reserves ----763,187 1,705,465 1,705,465 100.00 % 4900.100 - Transfers In - General 1,351 ------0.00 % 4900.413 - Transfers In - Improvement Project Construction 69,377 40,421 -----0.00 % 4900.500 - Transfers In - Water 131,018 ------0.00 % 4900.510 - Transfers In - Water Resources 68,262 ------0.00 % 4900.520 - Transfers In - Sewer 62,092 ------0.00 % 4900.630 - Transfers In - Risk Management -6,700 -----0.00 % Total $4,278,573 $4,263,698 $3,060,406 $3,773,622 $4,643,448 $5,581,726 $1,808,104 47.91 % Expenses 6000 - Salaries $6,665 ($12,071)-----0.00 % 6000.100 - Salaries - Regular 285,933 350,426 260,100 385,041 399,347 396,769 11,728 3.05 % 6020.100 - Overtime/Comp Time 5,868 14,132 9,954 11,000 11,000 11,000 -0.00 % 6030.100 - Other Pay - Comp Time -(289)-----0.00 % 6030.200 - Other Pay - Premium Pay 400 410 190 600 600 600 -0.00 % 6030.300 - Other Pay - Equipment Pay 36 23 7 100 100 100 -0.00 % 6050 - Benefits 1,010 (1,891)-----0.00 % 6050.100 - Benefits - Social Security 17,665 21,803 16,061 24,551 25,412 25,256 705 2.87 % 6050.101 - Benefits - Medicare 4,143 5,113 3,756 5,779 5,986 5,949 170 2.94 % 6050.200 - Benefits - PERA 21,917 26,627 20,140 29,756 30,828 30,634 878 2.95 % 6050.550 - Benefits - Cell Phone Allowance 1,687 1,660 1,086 1,680 1,680 1,680 -0.00 % 6050.570 - Benefits - Car Allowance 116 121 79 120 120 120 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Central Equipment - Budgeted Revenues and Expenditures Central Equipment Page 168 46 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6060.100 - Medical Insurance - Employer Contribution 44,427 57,852 36,919 60,744 64,238 59,090 (1,654)(2.72 %) 6070.100 - Dental Insurance - Employer Contribution 3,049 2,757 1,883 3,132 3,288 3,004 (128)(4.09 %) 6080.100 - Group Life Insurance - Employer Contribution 496 630 467 674 757 682 8 1.19 % 6100 - Office Supplies 126 511 488 500 500 500 -0.00 % 6120 - Operating Supplies -132 -----0.00 % 6120.102 - Operating Supplies - Motor Fuels & Lubricants 464,779 442,531 242,938 510,000 520,000 500,000 (10,000)(1.96 %) 6120.103 - Operating Supplies - Janitorial ---100 100 100 -0.00 % 6120.111 - Operating Supplies - License Plates 2,465 355 -3,000 500 500 (2,500)(83.33 %) 6130 - Repair & Maint Supplies --9,294 ----0.00 % 6130.100 - Repair & Maint Supplies - Equipment Parts 208,380 237,696 150,089 210,000 210,000 220,000 10,000 4.76 % 6130.109 - Repair & Maint Supplies - Welding 2,464 2,607 1,977 4,000 4,200 4,200 200 5.00 % 6130.111 - Repair & Maint Supplies - Chemicals 3,374 2,139 2,951 3,500 3,500 3,500 -0.00 % 6130.119 - Repair & Maint Supplies - Recharges 1,226 1,214 970 2,000 2,000 2,000 -0.00 % 6140.101 - Miscellaneous Supplies - Clothing --176 100 100 100 -0.00 % 6140.102 - Miscellaneous Supplies - Safety Equipment 260 264 207 1,000 500 500 (500)(50.00 %) 6500.100 - Employee Development - Training 1,876 780 285 1,500 2,200 2,200 700 46.67 % 6700 - Dues & Subscriptions 1,574 1,245 2,149 1,600 1,800 1,800 200 12.50 % 7017 - Laundered Uniforms 1,265 1,539 949 2,000 2,200 2,200 200 10.00 % 7100.100 - Communications - Postage 196 121 77 100 100 100 -0.00 % 7200 - Printing & Publishing 41 1,287 -1,000 1,500 1,500 500 50.00 % 7400.102 - Utilities - Natural Gas 4,867 4,560 2,557 5,000 5,000 5,000 -0.00 % 7400.103 - Utilities - Water & Sewer 4,978 5,875 4,143 5,000 5,000 5,000 -0.00 % 7400.104 - Utilities - Solid Waste 206 670 471 1,000 1,000 1,000 -0.00 % 7400.108 - Utilities - Electric 6,977 6,823 4,343 7,000 7,000 7,000 -0.00 % 7500.125 - Repair & Maint Services - Car Washes 5,040 1,635 1,077 5,500 5,500 5,500 -0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Central Equipment - Budgeted Revenues and Expenditures Central Equipment Page 169 47 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7500.131 - Repair & Maint Services - Body Work & Painting 5,460 10,254 4,411 8,000 8,500 8,500 500 6.25 % 7500.202 - Repair & Maint Services - Equipment Maint 97,041 78,888 33,769 95,000 98,000 98,000 3,000 3.16 % 8000 - Non-Cap Equip (< 5K)14,254 29,700 5,862 28,000 30,000 30,000 2,000 7.14 % 8050 - Cap Equip ($5K - $25K)--13,924 --125,000 125,000 100.00 %2021: Funds to cover replacement scheduled items between 5K ad 25K 8100.150 - Capital Outlay (> 5K) - Capitalize- land -(30)-----0.00 % 8100.400 - Capital Outlay (> 5K) - Improv Other Than Buildings --36,761 ----0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment 2,808,585 2,020,736 1,315,471 1,869,864 3,052,100 3,816,100 1,946,236 104.08 % 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip (2,808,585)(2,020,706)-----0.00 % 8500 - Depreciation 1,485,828 1,650,984 -----0.00 % 9000.101 - Allocations - Information Technology 46,816 47,612 35,709 47,612 49,040 49,040 1,428 3.00 % 9000.102 - Allocations - Facilities Management 77,564 79,890 59,918 79,890 82,287 82,287 2,397 3.00 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 2,618 2,660 2,507 3,343 3,366 2,141 (1,202)(35.96 %) 9000.111 - Allocations - Risk Mgmt - Claims 2,347 2,850 1,574 2,099 2,099 8,799 6,700 319.20 % 9500.050 - Transfers Out - Reserves ---350,737 --(350,737)(100.00 %) 9500.400 - Transfers Out - General Capital Projects 13,571 ------0.00 % 9913 - Licenses, Permits & Registrations -61,535 31,807 --63,000 63,000 100.00 % 9920 - Bank Fees 1,207 --2,000 2,000 -(2,000)(100.00 %) 9920.150 - Bank Fees - PSN -47 11 --75 75 100.00 % 9920.160 - Bank Fees - Operating Acct -886 454 --950 950 100.00 % 9920.170 - Bank Fees - Investments -235 75 --250 250 100.00 % Total $2,850,208 $3,144,829 $2,318,031 $3,773,622 $4,643,448 $5,581,726 $1,808,104 47.91 % City of Plymouth 2020/2021 Biennial Budget Detail Central Equipment - Budgeted Revenues and Expenditures Central Equipment Page 170 48 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4380.302 - Allocation Charges - Facilities Management $1,853,475 $1,909,079 $1,431,809 $1,909,079 $1,966,351 $1,966,351 $57,272 3.00 % 4620 - Contributions - Capital 724,051 10,262,859 -----0.00 % 4700.100 - Interest Income - Investments 109,027 238,216 185,378 89,000 89,000 66,500 (22,500)(25.28 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 6,963 10,127 1,518 3,000 3,000 5,500 2,500 83.33 %2021: Increase to align with history 4800 - Other Revenues 28 ------0.00 % 4807 - Refunds & Reimbursements 24,687 24,236 42,883 ----0.00 % 4900.050 - Transfers In - Reserves ---1,986,904 1,422,346 1,314,668 (672,236)(33.83 %) 4900.400 - Transfers In - General Capital Projects 13,589 ------0.00 % Total $2,731,820 $12,444,517 $1,661,588 $3,987,983 $3,480,697 $3,353,019 ($634,964)(15.92 %) Expenses 6000 - Salaries $3,324 ($13,587)-----0.00 % 6000.100 - Salaries - Regular 192,247 217,722 111,139 233,024 243,824 241,460 8,436 3.62 % 6020.100 - Overtime/Comp Time 871 284 745 1,500 1,500 1,500 -0.00 % 6030.100 - Other Pay - Comp Time -(31)-----0.00 % 6050 - Benefits 504 (2,091)-----0.00 % 6050.100 - Benefits - Social Security 12,026 13,412 6,855 14,503 15,144 15,000 497 3.43 % 6050.101 - Benefits - Medicare 2,824 3,151 1,603 3,428 3,586 3,550 122 3.56 % 6050.200 - Benefits - PERA 14,484 15,746 8,333 17,590 18,400 18,222 632 3.59 % 6050.550 - Benefits - Cell Phone Allowance 1,728 1,785 1,185 1,800 1,800 1,800 -0.00 % 6050.570 - Benefits - Car Allowance 116 121 79 120 120 120 -0.00 % 6060.100 - Medical Insurance - Employer Contribution 24,791 25,115 6,240 23,593 24,657 26,006 2,413 10.23 % 6070.100 - Dental Insurance - Employer Contribution 2,694 3,502 1,619 4,041 4,242 3,843 (198)(4.90 %) 6080.100 - Group Life Insurance - Employer Contribution 367 508 307 448 504 454 6 1.34 % 6100 - Office Supplies 258 2,513 1,709 1,500 1,500 4,500 3,000 200.00 %2021: Increase due to installing matching/updated signage throughout buildings 6120.103 - Operating Supplies - Janitorial 26,082 22,183 26,056 42,000 42,000 40,700 (1,300)(3.10 %) 6130 - Repair & Maint Supplies 577 -20,810 2,000 2,000 53,300 51,300 2,565.00 %2021: Increase offset from 7500.130. In-house supplies and repairs are now being tracked under 6130 6130.100 - Repair & Maint Supplies - Equipment Parts --885 ----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Public Facilities - Budgeted Revenues and Expenditures Public Facilities Page 171 49 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6130.119 - Repair & Maint Supplies - Recharges 1,435 1,454 2,458 2,000 2,000 3,750 1,750 87.50 %2021: Increase to account for all extinguisher and now HALON system inspections and recharges 6140.100 - Miscellaneous Supplies - Medical 4,126 5,573 4,365 5,000 5,000 5,900 900 18.00 % 6140.102 - Miscellaneous Supplies - Safety Equipment 88 -5,278 300 300 300 -0.00 % 6500 - Employee Development 348 --500 500 3,500 3,000 600.00 %2021: professional education and training (IFMA Certification) 6500.100 - Employee Development - Training 351 268 40 1,500 1,500 1,500 -0.00 % 6700 - Dues & Subscriptions 427 430 747 1,000 1,000 1,000 -0.00 % 7000 - Professional Services 5,866 5,475 6,000 5,000 5,000 47,250 42,250 845.00 %2021: increase due to new, 3yr performance efficiency contractor at $24k per year. 7003 - Legal --83 ----0.00 % 7017 - Laundered Uniforms 618 975 400 650 650 650 -0.00 % 7100.100 - Communications - Postage ---200 200 200 -0.00 % 7100.102 - Communications - Data Communications 1,695 2,136 1,504 2,100 2,300 2,300 200 9.52 % 7200 - Printing & Publishing 217 ------0.00 % 7400.102 - Utilities - Natural Gas 24,657 20,509 11,371 35,000 35,000 35,000 -0.00 % 7400.103 - Utilities - Water & Sewer 12,642 12,951 8,739 12,000 12,000 12,000 -0.00 % 7400.104 - Utilities - Solid Waste 27,198 5,807 2,975 5,000 5,000 7,800 2,800 56.00 %2021: Increase due to misc. solid waste expenses leaving 7500.130 and now being tracked under 7400.104 7400.108 - Utilities - Electric 110,698 99,009 66,047 111,000 112,000 112,000 1,000 .90 % 7500 - Repair & Maint Services 1,710 112 200 ----0.00 % 7500.100 - Repair & Maint Services - Landscape --12,598 --80,150 80,150 100.00 %2021: New GL code for Facilities. Landscaping services are now being tracked separately and the increase has been offset out of 7500.130 where they were previously recorded 7500.104 - Repair & Maint Services - Electrical --31,291 --63,300 63,300 100.00 %2021: New GL code for Facilities. Electrical services are now being tracked separately and the increase has been offset out of 7500.130 where they were previously recorded 7500.105 - Repair & Maint Services - Plumbing --3,045 --36,150 36,150 100.00 %2021: New GL code for Facilities. Plumbing services are now being tracked separately and the increase has been offset out of 7500.130 or 7500.202 where they were previously recorded 7500.118 - Repair & Maint Services - Janitorial Services 189,526 179,992 100,698 210,000 210,000 308,100 98,100 46.71 %2021: Janitorial contract will go out for bid end of 2020 and staff is anticipating an increase to par market rate. Increase is offset by reduction in 7500.139 7500.128 - Repair & Maint Services - Painting 33,168 3,981 17,734 55,000 55,000 28,500 (26,500)(48.18 %)2021: Reduction due to help offset Janitorial service increase 7500.130 - Repair & Maint Services - Building Maint 318,856 333,154 135,269 362,000 362,000 218,550 (143,450)(39.63 %)2021: Reduction due to redistributing funds to new facilities GL codes 7500.100, 104, 105, 148, 6130 City of Plymouth 2020/2021 Biennial Budget Detail Public Facilities - Budgeted Revenues and Expenditures Public Facilities Page 172 50 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7500.135 - Repair & Maint Services - Building Security 14,353 15,247 31,982 24,000 24,000 39,050 15,050 62.71 %2021: Increase due to annual inspections now being tracked under 7500.135 and no longer under 7500.130 7500.139 - Repair & Maint Services - Facility Improvements 111,269 87,618 -130,000 130,000 -(130,000)(100.00 %)2021: reduction due to needed increase in janitorial budget (7500.118) for upcoming new contract bidding and anticipated increase in costs. 7500.148 - Repair & Maint Services - HVAC --85,345 --245,800 245,800 100.00 %2021: New GL code for Facilities. HVAC services are now being tracked separately and the increase has been offset out of 7500.202 and 7500.130 where they were previously recorded 7500.200 - Repair & Maint Services - Software -125 -----0.00 % 7500.202 - Repair & Maint Services - Equipment Maint 126,077 84,780 56,972 115,000 115,000 20,400 (94,600)(82.26 %)2021: reduced budget amount due to moving HVAC repairs into 7500.148 8000 - Non-Cap Equip (< 5K)4,540 3,278 9,045 8,000 8,000 8,000 -0.00 % 8100.150 - Capital Outlay (> 5K) - Capitalize- land -(471,872)-----0.00 % 8100.300 - Capital Outlay (> 5K) - Buildings 349,708 8,221,610 199,088 30,000 30,000 -(30,000)(100.00 %) 8100.350 - Capital Outlay (> 5K) - Capitalize Buildings (349,708)(8,292,206)-----0.00 % 8100.400 - Capital Outlay (> 5K) - Improv Other Than Buildings 13,700 1,660,356 -1,300,000 --(1,300,000)(100.00 %) 8100.450 - Capital Outlay (> 5K) - Capitalize Improvements (13,700)(1,188,484)-----0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment 595,139 586,567 35,688 338,000 -250,000 (88,000)(26.04 %) 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip (595,139)(592,215)-----0.00 % 8100.800 - Capital Outlay (> 5K) - Construction Projects -76,243 161,167 915,000 2,030,000 1,355,000 440,000 48.09 % 8500 - Depreciation 159,332 541,904 -----0.00 % 9000.101 - Allocations - Information Technology 21,332 21,764 16,323 21,764 22,417 22,417 653 3.00 % 9000.107 - Allocations - Central Equipment 3,642 3,751 2,813 3,751 3,864 3,864 113 3.01 % 9000.110 - Allocations - Risk Mgmt - OH, Premium (28,680)(28,665)(40,324)(53,765)(53,747)(1,627)52,138 (96.97 %) 9000.111 - Allocations - Risk Mgmt - Claims 19,688 23,901 402 536 536 30,810 30,274 5,648.13 % 9500.400 - Transfers Out - General Capital Projects 903,286 85,444 -----0.00 % 9920 - Bank Fees 858 --1,500 1,500 -(1,500)(100.00 %) City of Plymouth 2020/2021 Biennial Budget Detail Public Facilities - Budgeted Revenues and Expenditures Public Facilities Page 173 51 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 9920.150 - Bank Fees - PSN -34 8 --50 50 100.00 % 9920.160 - Bank Fees - Operating Acct -634 332 400 400 700 300 75.00 % 9920.170 - Bank Fees - Investments -170 54 --200 200 100.00 % Total $2,352,214 $1,802,145 $1,157,302 $3,987,983 $3,480,697 $3,353,019 ($634,964)(15.92 %) City of Plymouth 2020/2021 Biennial Budget Detail Public Facilities - Budgeted Revenues and Expenditures Public Facilities Page 174 52 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4270 - Intergovern-Local-Operating $9,035 $9,302 $2,115 ----0.00 % 4350.100 - General Services - Photocopies 37 24 -----0.00 % 4350.101 - General Services - Maps & Ordinances 1 ------0.00 % 4380.101 - Allocation Charges - Information Technology 2,526,802 2,571,027 1,928,270 2,571,027 2,648,155 2,648,155 77,128 3.00 % 4620 - Contributions - Capital 69,260 ------0.00 % 4700.100 - Interest Income - Investments 84,788 214,495 150,405 78,000 78,000 53,000 (25,000)(32.05 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 6,082 8,956 1,225 5,000 5,000 5,000 -0.00 % 4800 - Other Revenues --129 ----0.00 % 4804 - Sale of Asset 1,835 5,625 1,235 ----0.00 % 4805 - Gain (Loss) of Capital Asset -(20,698)-----0.00 % 4807 - Refunds & Reimbursements 278 -24,433 ----0.00 % 4807.100 - Refunds & Reimbursements - Cell Phone -83 -----0.00 % 4900.100 - Transfers In - General -34,607 864 ----0.00 % 4900.400 - Transfers In - General Capital Projects -117,835 -----0.00 % 4900.500 - Transfers In - Water --65 ----0.00 % 4900.510 - Transfers In - Water Resources --65 ----0.00 % 4900.520 - Transfers In - Sewer --65 ----0.00 % 4900.660 - Transfers In - Resource Planning -106,831 -----0.00 % Total $2,698,118 $3,048,086 $2,108,873 $2,654,027 $2,731,155 $2,706,155 $52,128 1.96 % Expenses 6000 - Salaries $9,431 $3,364 -----0.00 % 6000.100 - Salaries - Regular 507,259 525,710 370,021 541,285 556,975 551,567 10,282 1.90 % 6030.100 - Other Pay - Comp Time -4 -----0.00 % 6050 - Benefits 1,429 510 -----0.00 % 6050.100 - Benefits - Social Security 31,576 32,737 23,092 33,216 33,950 33,737 521 1.57 % 6050.101 - Benefits - Medicare 7,385 7,656 5,401 7,941 8,168 8,106 165 2.08 % 6050.200 - Benefits - PERA 38,044 39,428 27,752 40,596 41,774 41,369 773 1.90 % 6050.550 - Benefits - Cell Phone Allowance 6,086 6,326 4,848 6,300 6,300 7,500 1,200 19.05 % 6060.100 - Medical Insurance - Employer Contribution 48,828 50,790 34,323 52,136 54,910 54,004 1,868 3.58 % City of Plymouth 2020/2021 Biennial Budget Detail Information Technology - Budgeted Revenues and Expenditures Information Technology Page 175 53 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 6070.100 - Dental Insurance - Employer Contribution 5,578 5,454 3,423 5,715 6,000 5,461 (254)(4.44 %) 6080.100 - Group Life Insurance - Employer Contribution 1,307 1,333 926 1,590 1,761 1,615 25 1.57 % 6100 - Office Supplies 485 437 233 10,000 10,000 10,000 -0.00 % 6100.100 - Office Supplies -105 -----0.00 % 6110 - Computer Supplies 9,488 8,147 2,506 15,000 15,000 15,000 -0.00 % 6110.100 - Computer Supplies - Copier Supplies 158 110 -----0.00 % 6130 - Repair & Maint Supplies --30 ----0.00 % 6130.100 - Repair & Maint Supplies - Equipment Parts 2,176 2,478 -15,000 15,000 15,000 -0.00 % 6130.122 - Repair & Maint Supplies - Cell Phones & Accessories --883 3,750 3,750 3,750 -0.00 % 6500 - Employee Development 1,727 285 -----0.00 % 6500.100 - Employee Development - Training 4,186 6,106 7,407 15,000 15,000 15,000 -0.00 % 6550 - Mileage & Parking Reimbursement 122 24 -500 500 500 -0.00 % 6700 - Dues & Subscriptions 86 40 -250 250 250 -0.00 % 7000 - Professional Services 68,718 161,188 68,206 70,000 70,000 70,000 -0.00 % 7100 - Communications -2,721 -----0.00 % 7100.100 - Communications - Postage 1,360 5,954 2,539 3,500 3,500 3,500 -0.00 % 7100.102 - Communications - Data Communications 74,450 73,222 -89,150 89,150 94,150 5,000 5.61 % 7100.103 - Communications - Telephone 37,708 41,509 44,165 39,000 39,000 39,000 -0.00 % 7100.104 - Communications - Mobile Telephone 33,720 32,284 73,169 35,000 35,000 35,000 -0.00 % 7200 - Printing & Publishing 18,877 14,209 9,067 18,000 18,000 18,000 -0.00 % 7500 - Repair & Maint Services --386 ----0.00 % 7500.200 - Repair & Maint Services - Software 343,747 331,993 388,106 310,000 310,000 310,000 -0.00 % 7500.201 - Repair & Maint Services - Departmental Software Maint 241,567 186,050 273,381 140,000 140,000 140,000 -0.00 % 7500.202 - Repair & Maint Services - Equipment Maint 174,881 151,565 153,785 178,000 178,000 178,000 -0.00 %2021: Added Pure storage annual maintenance of $35,000 7500.205 - Repair & Maint Services - Plotter- Printer Maintenance 6,333 2,190 669 ----0.00 % City of Plymouth 2020/2021 Biennial Budget Detail Information Technology - Budgeted Revenues and Expenditures Information Technology Page 176 54 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7500.206 - Repair & Maint Services - Copier Maintenance -7,337 -----0.00 % 8000 - Non-Cap Equip (< 5K)258,734 236,964 230,120 428,900 185,000 274,500 (154,400)(36.00 %) 8100.200 - Capital Outlay (> 5K) - Infrastructure 25,149 ------0.00 % 8100.250 - Capital Outlay (> 5K) - Capitalize- Infrastructure (25,149)------0.00 % 8100.300 - Capital Outlay (> 5K) - Buildings -------0.00 % 8100.500 - Capital Outlay (> 5K) - Machinery & Equipment 105,092 638,558 144,448 249,016 266,016 210,000 (39,016)(15.67 %) 8100.550 - Capital Outlay (> 5K) - Capitalize Machinery & Equip (105,092)(638,558)-----0.00 % 8100.600 - Capital Outlay (> 5K) - Software 106,631 271,017 30,980 ----0.00 % 8100.650 - Capital Outlay (> 5K) - Capitalize Software (106,631)(271,017)-----0.00 % 8100.700 - Capital Outlay (> 5K) - Capital Leases -----74,016 74,016 100.00 % 8500 - Depreciation 234,541 297,677 -----0.00 % 9000.102 - Allocations - Facilities Management 31,169 32,104 24,078 32,104 33,067 33,067 963 3.00 % 9000.107 - Allocations - Central Equipment 4,683 4,824 3,618 4,824 4,969 4,969 145 3.01 % 9000.110 - Allocations - Risk Mgmt - OH, Premium 1,730 1,776 3,083 4,110 4,143 1,361 (2,749)(66.89 %) 9500.050 - Transfers Out - Reserves ---303,019 584,847 456,908 153,889 50.79 % 9920 - Bank Fees 750 --1,100 1,100 -(1,100)(100.00 %) 9920.100 - Bank Fees - Credit Card 2 -250 25 25 25 -0.00 % 9920.150 - Bank Fees - PSN -30 7 --50 50 100.00 % 9920.160 - Bank Fees - Operating Acct -562 266 --600 600 100.00 % 9920.170 - Bank Fees - Investments -149 44 --150 150 100.00 % Total $2,208,319 $2,275,356 $1,931,210 $2,654,027 $2,731,155 $2,706,155 $52,128 1.96 % City of Plymouth 2020/2021 Biennial Budget Detail Information Technology - Budgeted Revenues and Expenditures Information Technology Page 177 55 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Revenue 4380.110 - Allocation Charges - Risk Management $549,107 $636,789 $470,917 $627,889 $629,774 $659,365 $31,476 5.01 % 4700.100 - Interest Income - Investments 110,869 244,665 177,600 96,000 96,000 58,400 (37,600)(39.17 %)2021: Decrease based on current interest rates 4700.150 - Interest Income - Operating Account 7,432 10,249 1,478 3,000 3,000 5,600 2,600 86.67 %2021: Increase to align with history 4802 - Property Claims 78,175 59,889 47,060 30,000 30,000 37,175 7,175 23.92 % 4806 - Premium Refunds 46,603 47,646 37,176 45,000 45,000 37,000 (8,000)(17.78 %)2021: Premium refunds are based on plan performance. Reduce to align with 2020 actual. 4807 - Refunds & Reimbursements --42 ----0.00 % 4807.101 - Refunds & Reimbursements - Restitution 2,058 709 4,382 ----0.00 % 4900.050 - Transfers In - Reserves ---519,523 545,653 678,896 159,373 30.68 % Total $794,245 $999,948 $738,654 $1,321,412 $1,349,427 $1,476,436 $155,024 11.73 % Expenses 6000.400 - Salaries - Workers Compensation $4,973 $5,650 $9,575 ----0.00 % 6060.100 - Medical Insurance - Employer Contribution 893 ------0.00 % 6070.100 - Dental Insurance - Employer Contribution 113 ------0.00 % 6080.100 - Group Life Insurance - Employer Contribution 7 ------0.00 % 6140.103 - Miscellaneous Supplies - Ergonomic Equipment 80 --300 300 300 -0.00 % 6500.100 - Employee Development - Training ---500 500 -(500)(100.00 %) 6700 - Dues & Subscriptions 445 --180 180 -(180)(100.00 %) 7000 - Professional Services 55,671 70,552 34,812 63,500 65,900 65,900 2,400 3.78 %2021: SafeAssure, Hearing tests, WC processor, PC broker fees 7300.100 - Insurance - Property 174,675 187,196 242,958 196,529 206,355 286,700 90,171 45.88 %2021: 10% over 2020 actual premiums 7300.101 - Insurance - Inland Marine 16,628 18,485 5,519 19,409 20,380 1,189 (18,220)(93.87 %)2021: LMC now charges for vehicles over $200K 7300.102 - Insurance - General Liability 233,109 79,103 222,458 180,644 189,676 264,041 83,397 46.17 %2021: 10% over 2020 actual premiums 7300.103 - Insurance - Auto Liability 113,172 (49,839)23,391 77,925 81,821 25,193 (52,732)(67.67 %)2021: 10% over 2020 actual premiums 7300.105 - Insurance - Auto Collision -38,558 49,525 --53,786 53,786 100.00 %2021: 10% over 2020 actual premiums 7300.107 - Insurance - Boiler & Machinery 23,284 24,959 30,555 26,207 27,517 29,055 2,848 10.87 %2021: 10% over 2020 actual premiums 7300.110 - Insurance - Employee Dishonesty 3,225 3,741 2,927 3,928 4,124 2,873 (1,055)(26.86 %)2021: 10% over 2020 actual premiums 7300.201 - Insurance - Workers Comp (26,066)175,921 23,633 230,000 230,000 235,000 5,000 2.17 %2021: WCRA quarterly fees, WC Reserve (finance calc) 7350.100 - Claims Property 34,194 56,950 56,778 60,000 60,000 60,000 -0.00 %2021: annual aggregate deductible 7350.102 - Claims General Liability 55,239 41,391 11,933 200,000 200,000 200,000 -0.00 %2021: annual aggregate deductible City of Plymouth 2020/2021 Biennial Budget Detail Risk Management - Budgeted Revenues and Expenditures Risk Management Page 178 56 Account Number - Description Actual 2018 Actual 2019 Actual September YTD 2020 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Comments Expenses 7350.103 - Claims Auto Liability 28,635 53,828 24,520 ----0.00 % 7350.104 - Claims Auto Comprehensive 7,222 4,790 -----0.00 % 7350.105 - Claims Auto Collision 65,149 88,738 30,381 ----0.00 % 7350.201 - Claims Workers Comp 119,605 151,096 125,587 200,000 200,000 200,000 -0.00 % 7350.500 - Claims Uninsured Property 6,240 2,234 944 7,000 7,000 7,000 -0.00 % 7351 - Claims Recovery (903)(6,220)-----0.00 % 7351.100 - Claims Recovery - Property (11,183)(4,400)(17,779)----0.00 % 7351.104 - Claims Recovery - Auto Comprehensive (30,017)------0.00 % 7351.105 - Claims Recovery - Collision (14,164)(34,942)(5,033)----0.00 % 9000.101 - Allocations - Information Technology 9,839 10,035 7,526 10,035 10,336 10,336 301 3.00 % 9000.102 - Allocations - Facilities Management 2,675 2,755 2,066 2,755 2,838 2,838 83 3.01 % 9500.600 - Transfers Out - Central Equipment -6,700 -----0.00 % 9919 - Administration Fees 37,387 30,864 8,184 40,000 40,000 30,000 (10,000)(25.00 %)2021: DOL fee for self-ins WC prog, based on lost time claims and the length of time EEs are out. 9920 - Bank Fees 2,134 --2,500 2,500 -(2,500)(100.00 %) 9920.150 - Bank Fees - PSN -34 8 --50 50 100.00 % 9920.160 - Bank Fees - Operating Acct -1,984 1,221 --2,000 2,000 100.00 % 9920.170 - Bank Fees - Investments -171 53 --175 175 100.00 % Total $912,259 $960,336 $891,739 $1,321,412 $1,349,427 $1,476,436 $155,024 11.73 % City of Plymouth 2020/2021 Biennial Budget Detail Risk Management - Budgeted Revenues and Expenditures Risk Management Page 179 57 2018 Adopted FTE 2019 Amended FTE 2020 Adopted FTE 2021 Concept FTE 2021 Amended FTE 1.0 1.0 1.0 1.0 1.0 5.8 5.8 5.8 5.8 5.8 0.0 0.0 0.0 0.0 0.0 4.7 4.7 4.7 4.7 4.7 7.5 7.5 8.3 9.3 9.3 4.4 4.4 4.9 4.9 4.9 1.0 1.0 1.3 1.3 1.3 13.5 14.1 14.3 14.3 14.3 7.6 8.6 9.0 9.0 9.0 8.2 8.7 8.9 8.9 9.0 0.9 1.1 1.2 1.5 1.2 2.5 3.1 3.1 3.1 3.1 4.7 5.1 5.2 5.2 5.2 61.7 65.1 67.7 68.9 68.8 Water Resources Sewer Solid Waste Central Services - Public Facilities Central Services - Central Equipment Water Ice Center Field House Housing and Redevelopment Recreation Information Technology Risk Management Transit City of Plymouth 2021 Amended Budget FTE Summary by Division Division Page 180 58 Division Position Number Position Name 2020 Adopted FTE 2021 Concept FTE 2021 Amended FTE 2021 - 2021 Concept - Amended Change 2020 -2021 Adopted - Amended Change Recreation RECREATION EVENTS SUPERVISOR -1.00 1.00 -1.00 Water 750-067-01 MTCE WORKER UTILITIES 0.60 0.60 1.00 0.40 0.40 750-067-05 MTCE WORKER UTILITIES --0.60 0.60 0.60 750-067-12 MTCE WORKER UTILITIES 1.00 1.00 -(1.00)(1.00) 750-067-19 MTCE WORKER UTILITIES --1.00 1.00 1.00 750-094-03 SR ENG TECH - UTILITIES 1.00 1.00 -(1.00)(1.00) 760-071-10 OFFICE SUPP REP - PW 0.13 0.13 0.18 0.05 0.05 Water Resources 760-071-10 OFFICE SUPP REP - PW 0.05 0.05 0.07 0.02 0.02 Sewer 750-067-01 MTCE WORKER UTILITIES 0.40 0.40 -(0.40)(0.40) 750-067-05 MTCE WORKER UTILITIES 1.00 1.00 0.40 (0.60)(0.60) 750-067-12 MTCE WORKER UTILITIES --1.00 1.00 1.00 760-071-10 OFFICE SUPP REP - PW 0.10 0.10 0.14 0.04 0.04 Solid Waste PARKS & FORESTRY TECH -0.30 -(0.30)- 760-071-10 OFFICE SUPP REP - PW 0.05 0.05 0.07 0.02 0.02 Central Services - Central Equipment 760-071-10 OFFICE SUPP REP - PW 0.05 0.05 0.07 0.02 0.02 Grand Total FTE 67.60 68.90 68.75 -0.15 1.15 City of Plymouth 2021 Amended Budget FTE Prior Year Comparison by Position Divisions with Changes Page 181 59 Account Category Actual 2017 Actual 2018 Actual 2019 Budget Amended 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Amended - Adopted Variance % 2019-2020 Budget Adopted - Proposed Variance % 2020-2021 Revenues 4000 General Property Taxes 27,739,878 29,055,217 30,870,205 31,218,995 32,900,846 34,806,555 34,943,986 5.4%6.2% 4100 Permits and Licenses 4,871,022 4,485,433 4,969,460 4,076,305 4,081,955 4,000,455 3,722,105 0.1%-8.8% 4200 Intergovernmental 10,568,034 11,326,549 12,938,374 10,636,035 11,226,978 11,429,476 11,321,294 5.6%0.8% 4300 Charges for Services 25,180,435 26,707,947 27,204,257 27,016,569 28,712,178 30,116,313 30,058,978 6.3%4.7% 4380 Billings to Departments 9,594,019 10,084,613 10,703,437 10,842,492 10,765,092 11,008,110 11,037,701 -0.7%2.5% 4400 Fines & Forfeitures 538,828 520,206 540,154 615,500 513,000 513,000 513,000 -16.7%0.0% 4500 Special Assessments 19,960 19,856 17,089 11,500 11,500 11,500 10,000 0.0%-13.0% 4600 Contributions & Donations - Operating 126,576 144,160 125,387 101,600 106,400 106,850 22,300 4.7%-79.0% 4620 Contributions & Donations - Capital 11,876,787 6,598,333 17,613,657 1,385,976 4,150,000 3,750,000 3,750,000 199.4%-9.6% 4700 Interest Income 916,729 1,220,861 2,699,200 707,170 959,621 959,720 790,925 35.7%-17.6% 4800 Other 859,380 740,445 493,827 539,850 565,150 537,083 527,675 4.7%-6.6% 4900 Transfers In 3,082,370 8,745,976 7,932,955 2,598,609 5,097,440 3,340,868 4,281,073 96.2%-16.0% Total $95,374,017 $99,649,595 $116,108,004 $89,750,601 $99,090,160 $100,579,930 $100,979,037 10.4%1.9% Expenses 6000 Personal Services 28,957,453 30,810,597 32,294,153 33,746,220 35,658,181 37,518,207 36,946,817 5.7%3.6% 6100 Materials and Supplies 3,004,875 3,506,915 3,401,336 3,742,384 3,875,173 3,940,508 3,910,474 3.5%0.9% 6500 Employee Development & Meetings 304,639 365,888 411,870 423,043 431,320 425,525 431,495 2.0%0.0% 6700 Dues & Subscriptions 439,069 460,443 504,775 499,227 520,506 522,384 516,164 4.3%-0.8% 7000 Contractual Services 20,794,286 22,360,470 23,787,413 24,762,409 25,486,878 26,013,482 26,178,261 2.9%2.7% 8000 Equipment 313,094 498,165 375,205 410,000 743,800 498,900 588,400 81.4%-20.9% City of Plymouth 2021 Amended Budget Budget by Category Page 182 60 Account Category Actual 2017 Actual 2018 Actual 2019 Budget Amended 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Amended - Adopted Variance % 2019-2020 Budget Adopted - Proposed Variance % 2020-2021 Expenses 8100 Capital Improvements 21,249 226,584 212,755 10,399,500 14,311,880 11,297,116 13,218,116 37.6%-7.6% 8500 Depreciation 6,538,240 6,923,180 8,831,264 ----0.0%0.0% 8920 Debt Service - Interest 31,319 1,681 (185,728)2,513 ----100.0%0.0% 9000 Allocations 9,160,132 9,485,259 9,806,492 9,806,492 9,797,592 10,071,610 10,101,201 -0.1%3.1% 9500 Transfers Out 6,579,122 9,527,252 9,029,106 1,480,375 3,836,065 5,765,725 4,491,182 159.1%17.1% 9900 Other Expense 4,312,614 4,255,369 5,143,908 4,478,438 4,428,765 4,526,473 4,596,927 -1.1%3.8% Total $80,456,093 $88,421,804 $93,612,550 $89,750,601 $99,090,160 $100,579,930 $100,979,037 10.4%1.9% City of Plymouth 2021 Amended Budget Budget by Category Page 183 61 Fund Actual 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Concept - Proposed Variance $ 2021-2021 Budget Concept - Proposed Variance % 2021-2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Revenue General Fund 43,599,543 43,540,803 45,280,216 44,909,666 (370,550)(.82 %)1,368,863 3.14 % Recreation Fund 2,117,600 2,097,022 2,245,814 2,148,792 (97,022)(4.32 %)51,770 2.47 % Transit System 6,534,457 6,121,950 6,260,817 6,260,817 -0.00 %138,867 2.27 % Community Dev Block Grant (CDBG) 354,931 330,455 342,086 432,675 90,589 26.48 %102,220 30.93 % HRA Section 8 2,920,653 3,034,946 3,099,830 3,005,539 (94,291)(3.04 %)(29,407)(.97 %) HRA General 695,359 650,655 663,370 647,505 (15,865)(2.39 %)(3,150)(.48 %) Water 11,595,337 10,515,625 8,997,969 9,018,069 20,100 .22 %(1,497,556)(14.24 %) Water Resources 7,624,004 5,922,030 5,807,090 5,803,090 (4,000)(.07 %)(118,940)(2.01 %) Sewer 13,458,359 11,509,268 12,128,772 12,116,422 (12,350)(.10 %)607,154 5.28 % Solid Waste Mgmt 1,064,012 1,376,130 1,455,340 1,402,705 (52,635)(3.62 %)26,575 1.93 % Ice Center 4,051,384 1,837,932 1,677,599 1,705,621 28,022 1.67 %(132,311)(7.20 %) Field House 1,336,117 416,300 416,300 410,800 (5,500)(1.32 %)(5,500)(1.32 %) Central Equipment 4,263,698 3,773,622 4,643,448 5,581,726 938,278 20.21 %1,808,104 47.91 % Public Facilities 12,444,517 3,987,983 3,480,697 3,353,019 (127,678)(3.67 %)(634,964)(15.92 %) Information Technology 3,048,086 2,654,027 2,731,155 2,706,155 (25,000)(.92 %)52,128 1.96 % Risk Management 999,948 1,321,412 1,349,427 1,476,436 127,009 9.41 %155,024 11.73 % Total $116,108,00 4 $99,090,160 $100,579,93 0 $100,979,03 7 $399,107 .40 %1,888,877 1.91 % City of Plymouth 2020/2021 Biennial Budget Summary Budgeted Revenues and Expenditures by Fund Page 184 62 Fund Actual 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Concept - Proposed Variance $ 2021-2021 Budget Concept - Proposed Variance % 2021-2021 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Expenses General Fund 42,869,643 43,540,803 45,280,216 44,909,666 (370,550)(.82 %)1,368,863 3.14 % Recreation Fund 1,972,436 2,097,022 2,245,814 2,148,792 (97,022)(4.32 %)51,770 2.47 % Transit System 5,143,113 6,121,950 6,260,817 6,260,817 -0.00 %138,867 2.27 % Community Dev Block Grant (CDBG) 402,478 330,455 342,086 432,675 90,589 26.48 %102,220 30.93 % HRA Section 8 2,968,843 3,034,946 3,099,830 3,005,539 (94,291)(3.04 %)(29,407)(.97 %) HRA General 578,162 650,655 663,370 647,505 (15,865)(2.39 %)(3,150)(.48 %) Water 11,774,805 10,515,625 8,997,969 9,018,069 20,100 .22 %(1,497,556)(14.24 %) Water Resources 3,826,673 5,922,030 5,807,090 5,803,090 (4,000)(.07 %)(118,940)(2.01 %) Sewer 11,919,509 11,509,268 12,128,772 12,116,422 (12,350)(.10 %)607,154 5.28 % Solid Waste Mgmt 1,227,135 1,376,130 1,455,340 1,402,705 (52,635)(3.62 %)26,575 1.93 % Ice Center 2,267,315 1,837,932 1,677,599 1,705,621 28,022 1.67 %(132,311)(7.20 %) Field House 479,774 416,300 416,300 410,800 (5,500)(1.32 %)(5,500)(1.32 %) Central Equipment 3,144,829 3,773,622 4,643,448 5,581,726 938,278 20.21 %1,808,104 47.91 % Public Facilities 1,802,145 3,987,983 3,480,697 3,353,019 (127,678)(3.67 %)(634,964)(15.92 %) Information Technology 2,275,356 2,654,027 2,731,155 2,706,155 (25,000)(.92 %)52,128 1.96 % Risk Management 960,336 1,321,412 1,349,427 1,476,436 127,009 9.41 %155,024 11.73 % Total $93,612,550 $99,090,160 $100,579,93 0 $100,979,03 7 $399,107 .40 %1,888,877 1.91 % City of Plymouth 2020/2021 Biennial Budget Summary Budgeted Revenues and Expenditures by Fund Page 185 63 Division 2018 Adopted FTE 2019 Amended FTE 2020 Adopted FTE 2021 Concept FTE 2021 Amended FTE City Manager 2.0 2.0 2.0 2.0 2.0 Economic Development 1.5 1.5 1.5 1.5 1.5 Communication Services 3.0 3.0 4.0 4.0 4.0 City Clerk 4.0 4.0 4.0 4.0 4.0 Human Resources 3.8 3.8 3.8 3.8 4.8 Finance 9.0 9.0 9.0 9.0 9.0 Assessing 0.0 0.0 0.0 0.0 0.0 Transit 1.0 1.0 1.0 1.0 1.0 Information Technology 5.8 5.8 5.8 5.8 5.8 Risk Management 0.0 0.0 0.0 0.0 0.0 CD Administration and Support 4.8 4.8 4.8 4.8 4.8 Planning 4.4 4.4 4.4 4.4 4.4 Inspections 11.9 10.0 10.0 10.0 10.0 Housing and Redevelopment 4.7 4.7 4.7 4.7 4.7 Parks & Rec Admin 4.5 4.9 3.9 3.9 3.9 Parks & Forestry 20.9 21.9 23.9 24.4 23.9 Plymouth Creek Activity Center 4.0 4.0 4.3 5.1 5.1 Recreation 7.5 7.5 8.3 9.3 9.3 Ice Center 4.4 4.4 4.9 4.9 4.9 Field House 1.0 1.0 1.3 1.3 1.3 PD Administration 12.3 13.3 12.8 12.8 11.8 PD Patrol 58.5 59.8 59.8 59.8 59.8 PD Services 22.0 22.8 23.1 24.1 25.1 Fire Operations 13.5 21.5 24.5 27.5 27.5 Fire Duty Crew 0.0 0.0 0.0 0.0 0.0 Street Maintenance 16.6 18.0 18.0 18.0 18.0 Engineering 6.7 6.8 6.9 6.9 6.9 Water 13.5 14.1 14.3 14.3 14.3 Water Resources 7.6 8.6 9.0 9.0 9.0 Sewer 8.2 8.7 8.9 8.9 9.0 Solid Waste 0.9 1.1 1.2 1.5 1.2 Central Services - Public Facilities 2.5 3.1 3.1 3.1 3.1 Central Services - Central Equipment 4.7 5.1 5.2 5.2 5.2 264.9 280.3 287.9 294.5 294.9 City of Plymouth 2021 Amended Budget FTE Summary by Division Page 186 64 Division Position Number Position Name 2020 Adopted FTE 2021 Concept FTE 2021 Amended FTE 2021 - 2021 Concept - Amended Change 2020 -2021 Adopted - Amended Change Human Resources 212-XXX-XX DEI COORDINATOR --1.00 1.00 1.00 Parks & Forestry PARKS & FORESTRY TECH -0.50 -(0.50)- Plymouth Creek Activity Center HISTORICAL SITE MGR -0.80 0.80 -0.80 Recreation RECREATION EVENTS SUPERVISOR -1.00 1.00 -1.00 PD Administration 512-024-01 LICENSING TECH 1.00 1.00 -(1.00)(1.00) PD Services INVESTIGATION TECH -1.00 1.00 -1.00 512-024-01 LICENSING TECH --1.00 1.00 1.00 Fire Operations FIREFIGHTER -1.00 1.00 -1.00 FIREFIGHTER -1.00 1.00 -1.00 FIREFIGHTER -1.00 1.00 -1.00 Street Maintenance 760-071-10 OFFICE SUPP REP - PW 0.13 0.13 0.18 0.05 0.05 Water 750-067-01 MTCE WORKER UTILITIES 0.60 0.60 1.00 0.40 0.40 750-067-05 MTCE WORKER UTILITIES --0.60 0.60 0.60 750-067-12 MTCE WORKER UTILITIES 1.00 1.00 -(1.00)(1.00) 750-067-19 MTCE WORKER UTILITIES --1.00 1.00 1.00 750-094-03 SR ENG TECH - UTILITIES 1.00 1.00 -(1.00)(1.00) 760-071-10 OFFICE SUPP REP - PW 0.13 0.13 0.18 0.05 0.05 Water Resources 760-071-10 OFFICE SUPP REP - PW 0.05 0.05 0.07 0.02 0.02 Sewer 750-067-01 MTCE WORKER UTILITIES 0.40 0.40 -(0.40)(0.40) 750-067-05 MTCE WORKER UTILITIES 1.00 1.00 0.40 (0.60)(0.60) 750-067-12 MTCE WORKER UTILITIES --1.00 1.00 1.00 760-071-10 OFFICE SUPP REP - PW 0.10 0.10 0.14 0.04 0.04 Solid Waste PARKS & FORESTRY TECH -0.30 -(0.30)- 760-071-10 OFFICE SUPP REP - PW 0.05 0.05 0.07 0.02 0.02 Central Services - Central Equipment 760-071-10 OFFICE SUPP REP - PW 0.05 0.05 0.07 0.02 0.02 Grand Total FTE 287.90 294.50 294.90 0.40 7.00 City of Plymouth 2021 Amended Budget FTE Prior Year Comparison by Position Divisions with Changes Page 187 65 GL Account Budget Amended 2017 Budget Adopted 2018 Budget Amended 2019 Budget Adopted 2020 Budget Concept 2021 Budget Proposed 2021 Budget Amended - Adopted Variance $ 2019-2020 Budget Amended - Adopted Variance % 2019-2020 Budget Adopted - Proposed Variance $ 2020-2021 Budget Adopted - Proposed Variance % 2020-2021 Revenues 4380.101 - Allocation Charges - Information Technology 2,381,102 2,526,802 2,571,027 2,571,027 2,648,155 2,648,155 -0.0%77,128 3.0% 4380.110 - Allocation Charges - Risk Management 553,490 549,107 636,789 627,889 629,774 659,365 (8,900)-1.4%31,476 5.0% 4380.300 - Allocation Charges - General Fund Administrative 976,977 1,006,286 1,036,475 1,036,475 1,067,569 1,067,569 -0.0%31,094 3.0% 4380.302 - Allocation Charges - Facilities Management 1,799,491 1,853,475 1,909,079 1,909,079 1,966,351 1,966,351 -0.0%57,272 3.0% 4380.303 - Allocation Charges - Central Equipment 3,350,572 3,451,089 3,554,622 3,554,622 3,661,261 3,661,261 -0.0%106,639 3.0% Total $9,061,632 $9,386,759 $9,707,992 $9,699,092 $9,973,110 $10,002,701 ($8,900)-0.1%$303,609 3.1% Expenses 9000.101 - Allocations - Information Technology 2,381,102 2,526,802 2,571,027 2,571,027 2,648,155 2,648,155 -0.0%77,128 3.0% 9000.102 - Allocations - Facilities Management 1,799,491 1,853,475 1,909,079 1,909,079 1,966,351 1,966,351 -0.0%57,272 3.0% 9000.103 - Allocations - General Fund Administrative 976,977 1,006,286 1,036,475 1,036,475 1,067,569 1,067,569 -0.0%31,094 3.0% 9000.107 - Allocations - Central Equipment 3,350,572 3,451,089 3,554,622 3,554,622 3,661,261 3,661,261 -0.0%106,639 3.0% 9000.109 - Allocations - 800 MHz Radios 98,500 98,500 98,500 98,500 98,500 98,500 -0.0%-0.0% 9000.110 - Allocations - Risk Mgmt - OH, Premium 292,311 151,924 154,607 363,027 364,912 282,929 208,420 134.8%(80,098)-22.1% 9000.111 - Allocations - Risk Mgmt - Claims 261,179 397,183 482,182 264,862 264,862 376,436 (217,320)-45.1%111,574 42.1% Total $9,160,132 $9,485,259 $9,806,492 $9,797,592 $10,071,610 $10,101,201 ($8,900)-0.1%$303,609 3.1% Net Total $98,500 $98,500 $98,500 $98,500 $98,500 $98,500 $0 0.0%$0 0.0% City of Plymouth 2021 Amended Budget Allocations Page 188 66 Water, Sanitary Sewer, Water Resources & Solid Waste Management Utility Rate Study For Year Ending December 31, 2018 Prepared By: Finance Division 67 2 | P a g e Introduction This Utility Rate Study was completed to update the financial projections for the water, sanitary sewer, water resources, and solid waste management utilities. Goals of a Utility Enterprise Rate Structure Water, sanitary sewer, water resources, and solid waste management utility funds are reported in financial statements as enterprise funds, meaning that the charges for services are designed to cover the costs of operations. The general goals of a utility rate structure are: • Rates sufficient to cover capital and operating costs of the system • Provide adequate cash balances for cash-flow and contingencies • Allocate costs consistently to those that use the system • Promote conservation by charging higher rates for greater consumption Capital Needs The City has completed its Capital Improvement Plan (2020 – 2029) which is incorporated into this rate study to ensure future capital needs are covered by the proposed rate structures. The CIP for the water, sanitary sewer, and water resource utilities is provided in Appendix E. The City has maintained a comprehensive long-range Capital Improvement Plan for many years focusing on replacement of existing infrastructure and system expansion to accommodate new growth. The City’s fiscal planning has resulted in very little debt for the utility systems. In 2004, bonds (series 2004B) were issued in the amount of $13,140,000 to fund water treatment plant upgrades. These bonds were refunded in 2012 resulting in savings of over $257,000. The amount outstanding on the refunding bond is $1,005,000 as of 12/31/18 and was retired on February 1, 2019. Assumptions The following chart summarizes the significant assumptions in the rate study. Water Utility Sanitary Sewer Utility Water Resources Utility Solid Waste Management Consumption N/A N/A Revenue New growth is estimated at 100- 250 units per year from 2019- 2029. Consumption is approximately 68% of water consumption based on historic ratios. Operating Expenses Capital Expenses N/A Cash 1 Per the American City and County Magazine's published Construction Cost Index Average consumption over a 3 year period. New growth is estimated at 100-250 units per year from 2019-2029. Projections include increases of 3.0%1 annually to account for new demand and inflation. Capital expenditures from 2020-2029 are based on the City's Capital Improvement Plan through 2029. A contingency for unforeseen projects are also included in projections for 2025- 2029. An inflationary adjustment of 2% is included on placeholder projects. Cash projections are based on 12/31/2018 cash balances. 68 3 | P a g e Water Utility The water utility fund provides municipal water service to the community. The fund finances the operations, maintenance, and construction of the water systems. Rate Structure The primary revenue sources of the water utility fund are consumption fees, base charges, and demand charges. Consumption Fees are based on the metered use of water and primarily used to offset the costs of water production, maintenance and improvements to the existing system. Base Charges are fixed monthly fees for residential and commercial customers and help offset the cost of expenses incurred regardless of the amount of water consumed, such as utility staffing and the billing process. Base charges are applied to all accounts including separately billed irrigation accounts. Demand Charges are billed to commercial users with meters 1 ½” or greater and are based on meter size. Demand charges were established to offset the cost of increased water demand of commercial users. Residential The Minnesota Legislature requires a conservation rate structure for all metropolitan area public water suppliers, who serve more than 1,000 people. The Department of Natural Resources has provided further guidance that an increasing tiered rate means that there is a significant increase between the tiers to encourage conservation, or at least 25% cost increase between the first two tiers and at least 50% more between the last two. The current and recommended rate structures are in compliance with these guidelines; tier two is 25% and tier three is 72%. With a three-tiered rate system, a typical resident will pay more for water used for irrigation than water used in daily activities. The purpose of a tiered rate system is: 1. To promote conservation. 2. To allocate costs appropriately, based on metered consumption. Cities construct water systems to meet the capacity of peak watering days in the heat of the summer. A tiered rate structure charges more per gallon for peak use, thereby allocating the cost of over-sizing the system for peak days to peak users. Residential customers are billed a base charge per month and consumption fees per 1,000 gallons of water used. Some residential customers have a separate meter to measure non-essential water consumption such as irrigation or water used for pools, hot tubs, and hockey rinks and are billed separately from their daily use. However, most residents do not have a separate meter to measure non-essential water consumption and this use is included in the three-tiered rate structure along with their daily water consumption. Commercial Commercial businesses, industrial, and institutional organizations are included in this category. Commercial customers are billed a base charge per month, consumption fees per 1,000 gallons of water used, and demand charges for meters that are 1 ½” or greater in size. Many of these customers have separate irrigation meters which measure seasonal water use. 69 4 | P a g e Billing Residential Consumption fees, including daily activity and non-essential use, account for nearly 76% of the residential billings, with the remaining 24% coming from the base charges. Residential consumption fees total approximately $3.6 million per year, while base charges bring in over $1 million. The average annual residential consumption over the past three years (2016-2018) was 2,103,181,384 gallons. Commercial Consumption fees, including daily activity and irrigation use, account for nearly 70% of commercial billings, base charges account for 2%, and demand charges account for the remaining 28%. Commercial consumption fees total approximately $1.3 million per year while base and demand charges average approximately $635,000 annually. The average annual commercial consumption over the past three years (2016-2018) was 757,273,292 gallons. The following table shows the top 10 commercial water users which account for 23% of the total commercial consumption and 6% of the total residential and commercial consumption. Company Business Use Irrigation Total Medivators 60,901,944 1,876,255 62,778,199 Honeywell 17,675,986 671,080 18,347,066 Hennepin County 16,450,034 985,550 17,435,584 Lifetime Fitness Inc 14,669,251 - 14,669,251 Regency Plymouth Ventures 11,969,500 1,192,607 13,162,107 Plymouth Corporate Center 6,851,486 1,842,634 8,694,120 AGA Medical Corp 5,577,332 3,100,829 8,678,161 Prudential Financial 7,324,800 - 7,324,800 Independent School #284 3,779,328 2,863,089 6,642,417 United Health Group 5,606,340 900,000 6,506,340 2018 Consumption in Gallons Like residential users, commercial users pay consumption fees and base charges. Commercial accounts also pay a demand charge for meters that are 1 ½” or greater. For accounts that have multiple meters, the commercial user pays the demand fee associated with the largest meter. The following chart breaks down commercial consumption by size and type of meter. 70 5 | P a g e Meter Size Meter Count Total Consumption Minimum Maximum Average Median 3/4" and 1"223 26,591,501 1 202,209 10,196 3,243 1 1/2"319 119,488,861 3 1,304,783 31,444 13,496 2"154 116,059,494 5 770,851 62,973 30,679 3"55 83,004,121 3 1,364,033 127,502 61,364 4"20 134,728,310 59 4,970,647 561,368 230,625 6"3 19,358,680 170 1,342,671 537,741 541,400 499,230,967 241 9,955,194 1,331,224 880,807 Meter Size Meter Count Total Consumption Minimum Maximum Average Median 3/4" and 1"127 27,590,714 1 399,110 33,856 27,221 1 1/2"231 102,352,641 1 616,764 36,937 61,884 2"65 52,185,635 1 915,508 64,988 102,167 3"18 18,479,195 1 928,181 85,552 72,262 4"2 2,373,186 1,804 811,827 98,883 246,728 6"2 - - - - - 202,981,371 1,808 3,671,390 320,216 510,262 2018 Commercial Consumption Commercial Irrigation Consumption 2018 Of the total annual commercial consumption, commercial irrigation accounts for 29% compared to regular commercial use of 71%. For commercial usage during the months of June - September, consumption consists of 52% regular use and 48% irrigation. Commercial irrigation during the peak months of June through September accounts for 24% of the total annual commercial usage. Irrigation and other non-essential uses Over 50% of the total water consumption occurs during four months; June through September. Non-essential consumption is defined as irrigation or water used in filling pools, hot tubs, hockey rinks or other miscellaneous uses. Non-essential usage is approximately 30% of the overall water consumption. Commercial irrigation contributes 8% and residential non-essential use is estimated to be approximately 22% towards the overall water consumption. The majority of residential irrigation consumption is not separately metered and is included within the regular residential consumption structure. The second and third tier of this structure is assumed to be primarily non- essential use of water. During the months of June – September, 44% of residential users fall into the second tier of consumption and 14% fall into the third tier. During the months of October-May, 17% of residential users fall into the second tier and less than 1% fall into the third tier. Of the total irrigation consumption in 2018, the breakdown between commercial and residential users is estimated to be 26% and 74% respectively. The commercial irrigation rate was created in 2010. The irrigation rate was set at a conservation rate of 25% over the lowest tier and is within the guidelines set by the Department of Natural Resources. 71 6 | P a g e The current billing structure with rates per 1,000 gallons is as follows: 2019 Rates Conservation Rate $4.35 Tier 1 $1.57 Tier 2 $1.97 25% Tier 3 $3.39 72% Regular $1.87 Irrigation $2.34 25% Base Charge (Comm & Res) Commercial Consumption based fee Consumption based fee Consumption based fee Flat fee Type of Fee up to 6,250 gallons 6,251 to 17,500 gallons > 17,500 gallons Residential & Multi-Family All irrigation consumption Flat feeFlat fee All regular consumption N/A N/A up to 17,500 gallons > 17,500 gallons Daily Use (includes non-essential use not separately metered)Irrigation-only Meter N/A Currently, residential non-essential use is embedded in the daily use structure unless a separate meter was installed. The residential rate structure provides for two tiers for this non-essential use as noted above in the table. Commercial irrigation is set at a flat rate that falls between the second and third tier rates for residential. One of the main differences between the two structures is that residential irrigation rates are tiered depending on usage above or below 17,500 gallons; whereas the commercial irrigation rate is for all irrigation consumption. Further, to incent water conservation, a rebate program was offered for irrigation. The rebate program was originally funded primarily by a grant from the Met Council. Funding was exhausted quickly due to the large demand for participation in the program resulting in closure of the program on June 23, 2017. Since the program was designed to be on a first come, first served basis, a long list of users were not accepted into the program. In the 2017 study, Council increased funding available for the water efficiency rebate program. The 2018 rebate program was 100% city funded. Rebates were offered to incent residential and commercial customers to replace old, inefficient sprinkler spray bodies and irrigation controllers with new WaterSense certified products. Rebates reimbursed owners for 75% of the cost of the device, up to a maximum of $100 for residential or $200 for commercial for WaterSense sprinkler spray bodies and $200 for residential or $500 for commercial for WaterSense irrigation controllers. The results of the program are as follows: Devices Installed Properties Benefited Total Rebates Sprinkler Heads 20 2 $170 Irrigation Controls 153 153 $31,652 TOTALS 173 1,695 $31,782 Upon review of benefiting properties, the annual gallons saved for non-essential water usage in June – September is approximately 40% as a result of the sprinkler spray body and irrigation controller upgrades. Rainfall and timing of installation of new WaterSense devices impacts water usage savings. 72 7 | P a g e Total Residential and Commercial Although the customer base is primarily residential at 97% of the total number of utility customers, approximately 29% of the utility revenue comes from commercial billings. Residential consumption accounted for 75% or 2.1 billion gallons of the City’s total annual water consumption. Commercial consumption accounted for 25% or 702 million gallons of the City’s total water consumption. The following charts illustrate the relationship between the total residential and commercial customers: 2018 Actual 22,667 , 97% 796 , 3% Water Utility Customers (Accounts) Residential Commercial $4,850,340 , 71% $1,946,163 , 29% Revenue by Customer Base, Consumption & Demand Charges (Revenue) Residential Commercial The following charts illustrate the relationship between types of consumption. 2018 Actual 2,151,455,920 , 75% 702,212,338 , 25% Consumption by Customer (Gallons) Residential Commercial 2,509,994,248 , 88% 343,674,010 , 12% Consumption by Usage (Gallons) Non-Irrigation * Irrigation *Non-irrigation includes single-metered residential irrigation which may under state the ratio. 73 8 | P a g e Water Rates Based on the projections in Appendix C-1, increases are necessary in the water utility. The proposed rates are illustrated in the chart below. Current 3.50% 3.50% 3.50% 3.00% 3.00% in gallons 2019 2020 2021 2022 2023 2024 0 to 6,250 $1.57 $1.62 $1.68 $1.74 $1.79 $1.84 6,251 to 17,500 1.97 2.04 2.11 2.18 2.25 2.32 >17,501 3.39 3.51 3.63 3.76 3.87 3.99 Base Charge $4.35 $4.50 $4.66 $4.82 $4.96 $5.11 in gallons 2020 2021 2022 2023 2024 0 to 6,250 $0.05 $0.06 $0.06 $0.05 $0.05 6,251 to 17,500 0.07 0.07 0.07 0.07 0.07 >17,501 0.12 0.12 0.13 0.11 0.12 Base Charge $0.15 $0.16 $0.16 $0.14 $0.15 per 1,000 gallons per month Change in Residential & Multi-Family Rates per month Proposed Residential & Multi-Family Rates per 1,000 gallons The effect of these rate increases on customers, by various consumption level is as follows: Gallons per Current 3.50%3.50%3.50%3.00%3.00% Month 2019 2020 2021 2022 2023 2024 Light 2,500 $8.28 $8.55 $8.86 $9.17 $9.44 $9.71 Average 6,250 14.16 14.63 15.16 15.70 16.15 16.61 Above Avg 12,500 26.48 27.38 28.35 29.32 30.21 31.11 Heavy 22,500 53.28 55.13 57.05 59.02 60.81 62.66 Note: Projections are based on proposed increases to base charges and consumption rates. Gallons per Month 2020 2021 2022 2023 2024 Light 2,500 $0.28 $0.31 $0.31 $0.26 $0.28 Average 6,250 0.46 0.54 0.54 0.45 0.46 Above Avg 12,500 0.90 0.97 0.97 0.89 0.90 Heavy 22,500 1.85 1.92 1.97 1.79 1.85 Level per customer, per month Change in Residential & Multi-Family Charges by Consumption Proposed Residential & Multi-Family Charges by Consumption Level Level Consumption per customer, per month Consumption 74 9 | P a g e Current 3.50% 3.50% 3.50% 3.00% 3.00% 2019 2020 2021 2022 2023 2024 Consumption Fees $1.87 $1.94 $2.01 $2.08 $2.14 $2.20 Irrigation Fees 2.34 2.42 2.50 2.59 2.67 2.75 Base Charge 4.35 4.50 4.66 4.82 4.96 5.11 Demand Charges 3/4" and 1" meters N/A N/A N/A N/A N/A N/A 1 1/2" meter $54.13 $56.02 $57.98 $60.01 $61.81 $63.66 2" meter 81.20 84.04 86.98 90.02 92.72 95.50 3" meter 169.16 175.08 181.21 187.55 193.18 198.98 4" meter 270.67 280.14 289.94 300.09 309.09 318.36 6" meter 541.36 560.31 579.92 600.22 618.23 636.78 2020 2021 2022 2023 2024 Consumption Fees $0.07 $0.07 $0.07 $0.06 $0.06 Irrigation Fees 0.08 0.08 0.09 0.08 0.08 Base Charge 0.15 0.16 0.16 0.14 0.15 Demand Charges 3/4" and 1" meters N/A N/A N/A N/A N/A 1 1/2" meter $1.89 $1.96 $2.03 $1.80 $1.85 2" meter 2.84 2.94 3.04 2.70 2.78 3" meter 5.92 6.13 6.34 5.63 5.80 4" meter 9.47 9.80 10.15 9.00 9.27 6" meter 18.95 19.61 20.30 18.01 18.55 per month Proposed Commercial Rates per month Change in Commercial Rates 75 10 | P a g e The effect of these rate increases on customers, including base, consumption and demand charges, if applicable, by average consumption at each meter size is as follows: Average Gallons per Current 3.50%3.50%3.50%3.00%3.00% Month 2019 2020 2021 2022 2023 2024 3/4" and 1" meters 10,200 $23.42 $24.29 $25.16 $26.04 $26.79 $27.55 1 1/2" meter 31,446 117.28 121.53 125.85 130.24 134.06 137.95 2" meter 62,973 203.31 210.71 218.22 225.82 232.44 239.15 3" meter 127,502 411.94 426.93 442.15 457.57 470.99 484.59 4" meter 561,368 1,324.78 1,373.69 1,422.95 1,472.56 1,515.38 1,558.48 6" meter 537,741 873.82 905.86 938.23 970.96 999.31 1,027.95 Irrigation 320,216 753.66 779.42 805.20 834.18 859.94 885.70 Note: Projections are based on proposed increases to base charges, consumption rates and demand charges. Average Gallons per Month 2020 2021 2022 2023 2024 3/4" and 1" meters 10,200 $0.86 $0.87 $0.87 $0.75 $0.76 1 1/2" meter 31,446 4.24 4.32 4.39 3.83 3.89 2" meter 62,973 7.40 7.51 7.61 6.62 6.71 3" meter 127,502 15.00 15.22 15.43 13.42 13.60 4" meter 561,368 48.92 49.26 49.61 42.82 43.10 6" meter 537,741 32.04 32.38 32.73 28.35 28.63 Irrigation 320,216 25.77 25.78 28.98 25.76 25.77 per customer, per month Meter Size Proposed Commercial Charges by Meter Size per customer, per month Meter Size Change in Commercial Charges by Meter Size Summary The Water Fund had an estimated cash balance of $2,911,607 as of 12/31/18. The actual cash balance is $3,891,288. Rate increases are consistent with the previous study. To maintain cash balances in the Water Fund at the target reserve (see page 21), the Water Fund receives a cash transfer to or from the Water Sewer Replacement Fund as needed. The 2018 transfer from Water Sewer Replacement fund was $1,951,595. 76 11 | P a g e The following graph shows the projection for the estimated cash balances with comparisons to the previous study (see Appendix C-1 for comparative tables). Both the red and green lines are identified with a (1) as they are a direct comparative of the original and updated projection without the target reserve adjustment to reflect any variance due to revenue and expenditure adjustments. The blue line, identified by a (2), reflects the updated projection with adjusted transfers to/from the Water Sewer Replacement Fund to maintain target reserve balances and offset any variances from revenue and expenditures. The black line reflects actuals for 2014-2018. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $3.5 $4.0 $4.5 MillionsWater Fund Cash Balances Actuals Cash Projections January 2019 * (1) Cash Projections with Prior Year Transfers September 2019* (1) Cash Projections with Adjusted Transfers September 2019 ** (2) * Net Transfer to Water Sewer Replacement of $9,465,000 ** Net Transfers to Water Sewer Replacement of $2,815,000 *** This study was adjusted to align with the 10 year CIP, therefore two years were added to this graph. Cash variances are due to fluctuations in net revenues and expenses. The majority of the variance is due to changes in capital needs as identified in the summary below, including unexpected water main rehabilitation at Xenium Lane and cost adjustment to street projects as a result of the State of the Streets. 2019 CIP projects decreased $172,883 2020 CIP projects increased $2,550,000 2021 CIP projects increased $1,377,333 2022 CIP projects increased $650,000 2023 CIP projects increased $697,000 2024 CIP projects increased $646,481 2025 CIP projects increased $1,016,306 2026 CIP projects increased $1,543,406 2027 CIP projects increased $1,746,576 These changes resulted due to the following: o Newly identified projects Xenium Lane Water Main Rehabilitation for $2,000,000 in 2020 Ridgemount Avenue Rehabilitation for $500,000 in 2021 County Road 9 at TH 169 Bridge Replacement for $300,000 in 2024 Water Storage Facility Improvement for $200,000 ($125,000 in 2026 and $75,000 in 2027) 77 12 | P a g e o Cost adjustments Brockton Lane Reconstruction construction costs were decreased in 2019 by $208,972 Annual Well Refurbishing costs were increased by $25,000 in 2026 and 2027. Annual Treatment Plant Refurbishing costs were increased by $50,000 each year from 2024 to 2027. 2000 Wheel Loader with Plow costs were reduced to $0. This equipment is funded by Central Equipment. Annual Street Reconstruction construction costs increased by $8,846,000 ($700,000 in 2020, $999,000 in 2021, $1,000,000 in 2022, $947,000 in 2023, $1,100,000 in 2024 and 2025, $1,400,000 in 2026, and $1,600,000 in 2027). Annual Mill and Overlay construction costs decreased by $1,843,911 (increased $56,089 in 2019 and $100,000 in 2020, and decreased $100,000 in 2021, $400,000 in 2022, and $300,000 in 2023 through 2027). Annual Full Depth Reclamation (FDR) construction costs increased by $605,000 (decreased $20,000 in 2019 and increased $150,000 in 2020, $25,000 in 2021, $50,000 in 2022 through 2024 and $100,000 in 2025 through 2027). o Timing variances The Juneau Lane from Hampton Hills to 59th Avenue project is moved to 2028 with a cost of $310,000. 78 13 | P a g e Sanitary Sewer Utility The City of Plymouth participates in the Metropolitan Council Environmental Services (MCES) sanitary sewer system. The City is responsible for the sewer collection system within the city limits and then pays MCES disposal fees for treatment. Currently, these fees comprise approximately 63% of the sewer utility’s operating expenses, depreciation accounts for 13%, and operational costs controlled by the City are the remaining 24%. Current Sewer Rate Structure The primary source of funding for the Sewer Fund is consumption fees. Sewer consumption fees are set at a single-rate structure, which includes a base fee plus a consumption fee for commercial and residential. The base fee helps cover the costs of expenses incurred regardless of consumption, such as the utility billing process and staff, while the consumption fees are primarily to cover the costs of maintenance and improvements to the existing system. Senior Discount Historically, a discounted consumption fee of 10% has been offered to residents who are 62 years of age or older, homesteaded in the property, and the utility account is in the individuals’ name. This program changed in 2014 and does not allow any new enrollment in order to phase out the discount. The primary reason for this change is that the program does not provide a benefit to all Plymouth residents; it targets a small population of the City, does not incent conservation, and adds to administrative costs for the City. As of 12/31/18, 2,098 accounts take advantage of the discount; a reduction of approximately 148 due to residents moving out of their qualifying home in 2018. The total discount received by all customers in 2018 was approximately $39,479. This is a decrease of approximately $2,865 from the prior year. Sewer Rates Based on the projections in Appendix C-2, increases are needed in the Sewer Fund. With conservation already encouraged with a tiered residential water rate structure, it is not necessary to convert sewer rates to a tiered system. The proposed rates are illustrated in the chart below. Current 5.50% 5.50% 5.50% 5.50% 5.50% 2019 2020 2021 2022 2023 2024 $4.01 $4.23 $4.46 $4.71 $4.97 $5.24 $6.82 $7.20 $7.60 $8.02 $8.46 $8.93 2020 2021 2022 2023 2024 $0.22 $0.23 $0.25 $0.26 $0.27 $0.38 $0.40 $0.42 $0.44 $0.47 Proposed Rates (All users) base charge per 1,000 gallons Change in Rates (All users) per month per month base charge per 1,000 gallons 79 14 | P a g e The impact of the increases is summarized by various consumption levels in the following chart. Consumption Gallons per Current 5.50%5.50%5.50%5.50%5.50% Month 2019 2020 2021 2022 2023 2024 Light 1,700 $13.64 $14.39 $15.18 $16.03 $16.91 $17.84 Average 4,250 23.86 25.18 26.56 28.04 29.58 31.20 Above Avg 8,500 40.91 43.16 45.51 48.06 50.71 53.47 Note: Projections are based on proposed increases to base charges and consumption rates. Consumption Gallons per Month 2020 2021 2022 2023 2024 Light 1,700 $0.75 $0.79 $0.85 $0.88 $0.93 Average 4,250 1.32 1.38 1.48 1.55 1.62 Above Avg 8,500 2.25 2.36 2.54 2.65 2.77 Level Change in Charges by Consumption Level (All users) per customer, per month Level Proposed Charges by Consumption Level (All users) per customer, per month Summary The Sewer Fund had an estimated cash balance of $2,728,780 as of 12/31/18. The actual cash balance is $3,241,134. One of the goals of completing a utility study is to ensure appropriate cash balances are available. Rate increases remain consistent with the previous study for 2019-2023. To maintain cash balances in the Sewer Fund at the target reserve (see page 21), the Sewer Fund receives a cash transfer to or from the Water Sewer Replacement Fund as needed. The 2018 transfer from Water Sewer Replacement fund was $1,157,036. 80 15 | P a g e The following graph shows the projection for the estimated cash balances with comparisons to the previous study (see Appendix C-2 for comparative tables). Both the red and green lines are identified with a (1) as they are a direct comparative of the original and updated projection without the target reserve adjustment to reflect any variance due to revenue and expenditure adjustments. The blue line, identified by a (2), reflects the updated projection with adjusted transfers to/from the Water Sewer Replacement Fund to maintain target reserve balances and offset any variances from revenue and expenditures. The black line reflects actuals for 2014-2018. $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 MillionsSewer Fund Cash Balances Actuals Cash Projections January 2019* (1) Cash Projections with Prior Year Transfers September 2019* (1) Cash Projections with Adjusted Transfers September 2019** (2) * Net Transfer from Water Sewer Replacement of $2,609,000 ** Net Transfers to Water Sewer Replacement of $6,053,000 *** This study was adjusted to align with the 10 year CIP, therefore two years were added to this graph. Cash variances are due to fluctuations in net revenues and expenses. The majority of the variance is due to reducing the MetCouncil annual rate increase from 5.5% to 5.0% based on the 2020 rate information and historical trends. Additional variances are due to adjustments to the three-year average consumption as a result of development activity. The remaining variance is due to changes in capital needs as summarized below. 2019 CIP projects increased $7,893 2020 CIP projects increased $100,000 2021 CIP projects decreased $46,667 2022 CIP projects decreased $110,000 2023 CIP projects decreased $85,000 2024 CIP projects decreased $679,835 2025 CIP projects increased $101,134 2026 CIP projects increased $125,680 2027 CIP projects increased $151,167 These changes resulted due to the following: o Newly identified projects Future Lift Station Improvements for $900,000 ($150,000 for 2024 and $250,000 for 2025 through 2027) County Road 9 at TH 169 Bridge Replacement for $100,000 in 2024 o Change in scope Line Sanitary Sewer Main constructions costs were increased $100,000 each year from 2025 through 2027. 81 16 | P a g e 2000 Wheel Loader with Plow costs were reduced to $0. This is equipment is not funded by Central Equipment. Annual Street Reconstruction construction costs were increased $105,000 (increased $90,000 in 2020, $40,000 in 2021 and 2022, and $35,000 in 2023 and reduced $40,000 in 2024 and 2025 and $20,000 in 2026). Annual Mill and Overlay construction costs decreased $1,272,107 (increased $17,893 in 2019 and decreased $10,000 in 2020, $70,000 in 2021, $180,000 in 2022, $50,000 in 2023, and $220,000 in 2024 through 2027). Annual Full Depth Reclamation (FDR) construction costs increased $260,000 (decreased $10,000 in 2019 and increased $30,000 in 2021 through 2024, and $40,000 in 2025 through 2027). o Timing variances The Juneau Lane from Hampton Hills to 59th Avenue project was shifted from 2020 to 2028. 82 17 | P a g e Water Sewer Replacement Fund The Water Sewer Replacement Fund is used to replace and repair existing infrastructure and equipment of the Water and Sewer funds. As cash balances fluctuate in the Water and Sewer funds, cash is transferred to or from the Water Sewer Replacement Fund to meet target reserves. The estimated cash balance as of 12/31/2018 was $1.2 million. The actual cash balance is $1.8 million, a decrease of $3.0 million over 2017. The decrease was due to net reserve transfers required in 2018 of approximately $3.5 million to maintain target reserves as a result of large capital projects such as the water tower refurbishing projects. The water tower refurbishing projects were initially projected to be paid over five years, but due to changes in legislation the projects are required to be paid in the year of construction. The remaining amount is interest and market value adjustments. It is anticipated that the Water Sewer Replacement Fund reserves will be sufficient to cash flow projects without the need to issue debt. However, due to the significant amount of capital needs scheduled in the next ten years, a considerable amount of the cash reserves will be used. Reserves are projected to fluctuate between $1.0 million and $3.5 million during that time. Cash balances will be monitored and timing of these projects will be adjusted to ensure sufficient cash balances are available. The cash flow of the Water Sewer Replacement Fund is combined with that of the Water and Sewer funds (Appendix C-3). 83 18 | P a g e Water Resources This fund is used to account for resources used to administer the City’s surface water plan, erosion control, wetland regulations, and environmental programs including planning, projects, and maintenance. Current Water Resources Rate Structure The primary source of funding for the Water Resources Fund is surface water fees. The fee helps cover the costs incurred for the utility billing process, staff, and maintenance and improvements to the existing system. Water Resources Rates In 2019, surface water fees are set at a single-rate structure of $6.86 per month for residential, $22.75 per acre per month for multi-family residential, and $49.17 per acre per month for commercial. Based on the projections in Appendix C-4, increases are needed to maintain adequate reserves in the water resources utility. The proposed rates are illustrated in the chart below. Current 7.0% 7.0% 7.0% 7.0% 7.0% 2019 2020 2021 2022 2023 2024 $6.86 $7.34 $7.85 $8.40 $8.99 $9.62 22.75 24.34 26.04 27.86 29.81 31.90 49.17 52.61 56.29 60.23 64.45 68.96 2020 2021 2022 2023 2024 $0.48 $0.51 $0.55 $0.59 $0.63 1.59 1.70 1.82 1.95 2.09 3.44 3.68 3.94 4.22 4.51 per acre, per month Proposed Rates (All users) per month Residential Commercial Multi-Family Residential Commercial Change in Rates (All users) Residential Multi-Family Residential Summary The Water Resources Fund had an estimated cash balance of $3,589,896 as of 12/31/18. The actual cash balance is $2,607,042, a decrease of approximately $869,000 over 12/31/17. There are nine projects that may be funded by grants, however, reimbursement is uncertain at this time. If the grant funding is not available and if cash reserves are not sufficient, the projects will be delayed until one or the other becomes available. These projects are Mount Olivet Stream Restoration, Plymouth Creek Stream Restoration, 19th Avenue and Dunkirk Lane Pond Improvement, Parkers Lake Park Drainage Improvement, Maple Creek Stream Restoration, Bass and Pomerleau Alum Treatment Phase 2, Palmer Creek Estates Stream Restoration, Ponderosa Stream Restoration, and BCWMC Water Quality, Channel and Basin Improvements. These projects are included in the study with the assumption that external funding is available. Rate increases remain consistent with the previous study. 84 19 | P a g e The following graph shows the projection for the estimated cash balances with comparisons to the previous study (see Appendix C-4 for comparative tables). The red line reflects previous cash projections with construction projects that have grant funding (GF). The green line reflects previous cash projections without construction projects that have grant funding. The blue line reflects current cash projections which include the City’s costs of the six projects with partial grant funding. Actuals are shown for 2014-2018. $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 $8.0 MillionsWater Resources Fund Cash Balances Actuals Cash Projections January 2019 Cash Projections September 2019 * This study was adjusted to align with the 10 year CIP, therefore two years were added to this graph. Cash variances are due to fluctuations in net revenues and expenses. The majority of the variance is due to changes in capital needs as identified in the summary below. 2019 CIP projects decreased $192,777 2020 CIP projects increased $30,000 2021 CIP projects increased $229,000 2022 CIP projects increased $988,000 2023 CIP projects decreased $129,000 2024 CIP projects decreased $1,098,407 2025 CIP projects increased $1,310,102 2026 CIP projects increased $1,319,412 2027 CIP projects increased $1,719,123 These changes resulted due to the following: o Newly identified projects Bass and Pomerleau Alum Treatment Phase 2 for $37,000 in 2020 BCWMC Water Quality, Channel and Basin Improvements for $225,000 ($75,000 each year for 2025, 2027 and 2029) Future Water Quality Improvements for $5,750,000 ($1,000,000 in 2025 and 2026 and $1,250,000 in 2027 through 2029) New ½ ton Pickup for $30,000 in 2020 County Road 9 at TH 169 Bridge Replacement for $100,000 in 2024 Ridgemount Avenue Rehabilitation for $20,000 in 2021 Annual Mill and Overlay for $226,000 ($58,000 in 2020, $44,000 in 2021, $18,000 in 2022, $26,000 in 2023, and $20,000 in 2024 through 2027) 85 20 | P a g e Annual Full Depth Reclamation (FDR) for $625,000 ($50,000 in 2020 and 2021, $75,000 in 2022 through 2024 and $100,000 in 2025 to 2029). o Timing variances Chelsea Woods Drainage from Weston Lane to County Road 6 project planning and design was moved to 2021 for $50,000. Construction was moved to 2022 for $400,000. Juneau Lane from Hampton Hills to 59th Avenue was moved to 2028 and increased to $100,000. Ivanhoe/Pleasant Hills Drainage Improvement costs of $50,000 were moved to 2020. Meadow Wood Drainage Improvement costs of $100,000 were moved to 2020. 4th and Zircon Drainage Improvement costs of $50,000 were moved to 2020. Playfield 10 Development Stormwater Quality Improvements replaces the Elm Creek Drainage Improvements at NWG Trailhead for $375,000. The project was also shifted to 2022 in 2020 o Cost adjustments Courts/Fields of Nantarre Drainage Improvement construction costs were increased in 2021 by $25,000. Kingsview Heights Drainage Improvement construction costs were increased in 2022 by $50,000. Ponderosa Woods Stream Restoration construction costs were decreased in 2024 by $150,000. The construction is funded by the Watershed District. Maintain Water Quality Ponds was increased by $50,000 in 2026 and 2027. Drainage Improvements were reduced by $50,000 in 2024 through 2027. Brockton Lane Reconstruction construction costs were increased by $7,223 in 2019. Annual Street Reconstruction was increased $520,000 ($40,000 in 2020 and 2021, $65,000 in 2022 and 2023, $55,000 in 2024, and $80,000 in 2025 through 2027). 86 21 | P a g e Solid Waste Management The Solid Waste Management Fund provides collection services for various recyclable materials. Solid waste expenditures are primarily costs for curbside collection. Current Solid Waste Rate Structure The primary source of funding for the Solid Waste Management Fund is recycling fees. Solid Waste Management recycling fees are set at a single-rate structure. The fee helps cover the costs incurred for the utility billing process, staff, and service contract expense. Solid Waste Rates Based on the projections in Appendix C-5, increases are needed to maintain adequate reserves in the Solid Waste Management Fund. The proposed rates are illustrated in the chart below. Current $0.35 $0.35 $0.40 $0.40 $0.40 2019 2020 2021 2022 2023 2024 City Fee $2.75 $3.10 $3.45 $3.85 $4.25 $4.65 Republic Services Contract $2.91 $2.98 $3.05 $3.13 $3.21 $3.29 2020 2021 2022 2023 2024 City Fee $0.35 $0.35 $0.40 $0.40 $0.40 Proposed Rates (All users) Change in Rates (All users) per month Summary The Solid Waste Management Fund had an estimated cash balance of $1,219,142 as of 12/31/18. The actual cash balance is $1,242,378, a decrease of $145,854 over 12/31/17. However, this is an increase of $23,236 over the previous projection for 2018. The Solid Waste Management program has been subsidized by fund balance throughout the years resulting in depleting cash reserves. Cash balances are anticipated to decrease until 2023 as a result of operations and to maintain cash balances at target reserves. Proposed rates are anticipated to increase $0.40 in 2020 and thereafter. 87 22 | P a g e The following graph shows the trend for the estimated cash balances with comparisons to the previous study (see Appendix C-5). Actuals are shown for 2014-2018. $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 MillionsSolid Waste Management Fund Cash Balances Actuals Cash Projections January 2019 Cash Projections September 2019 * This study was adjusted to align with the 10 year CIP, therefore two years were added to this graph. Cash variances are due to the fluctuation in net revenues and expenses. The variances in the projected balances are due to: An increase of approximately $60,000 in contractual services in 2019 due to the market for grinding and hauling Yard Waste site materials. An addition half day was added for drop off day. This resulted in a net increase in costs of $5,000. 88 23 | P a g e Target Cash Reserves One of the goals of completing a utility study is to identify appropriate cash balances. A reserve is used to accommodate fluctuations in revenue and expense due to weather and unforeseen events and to provide funding in the CIP for replacement needs, and for unexpected repairs. A reserve helps minimize the reliance on debt and allows for a more stable rate structure over time. The City’s target reserve is to have an amount equal to three months of operating expenses (without depreciation), 100% of the following year's debt service, and 50% of the following year's capital costs. The following graphs show the trend for the estimated cash balances compared to suggested target reserves for each of the utility funds reviewed in this study. - 2 4 6 8 10 12 14 16 18 20 MillionsWater/Sewer/Water Sewer Replacement Funds Reserves Reserves Estimated Cash Balance Estimated cash balances are greater than target reserves. Capital repair and replacement policies will be reviewed and rates will be analyzed when this process is complete. - 2 4 6 8 10 12 14 MillionsWater Resources Fund Reserves Reserves Estimated Cash Balance 89 24 | P a g e - 0.5 1.0 1.5 2.0 2.5 MillionsSolid Waste Management Fund Reserves Reserves Estimated Cash Balance 90 25 | P a g e Conclusion The City of Plymouth has managed its utility funds well, and as a result, has been able to fund almost all improvements with cash. The rate study demonstrates that future increases are necessary to support capital needs, maintain positive cash balances, and ensure long-term stability. The results of this analysis conclude that the recommended rate increases should reduce the need to issue debt. Staff is cautious to increase rates beyond what is recommended as reserves begin to build after five years to support future capital needs. In addition, as the City nears full development, additional reserves may become available from the Utility Trunk Fund. As the City continues to grow and mature, it becomes more critical to assess infrastructure conditions and capital needs of the water and sewer systems. Staff will evaluate the systems and assess the long-term capital needs that could potentially have a significant impact to utility projections and reserves. The utility fund balances will be reviewed annually to determine whether the available cash is sufficient to cover upcoming capital and operational expenses, to identify potential shortages early and reevaluate the option to issue new debt. We acknowledge that future trends may vary from assumptions made in this study and therefore recommend regular updates and adjustments as necessary. Appendix A Comparisons to Other Cities’ Rates Appendix B Historical Consumption Trends Appendix C Water, Sewer, Water Resources, and Solid Waste Management Utility Projections Appendix D Target Reserve Projections Appendix E Capital Improvement Plans for Water, Sewer, and Water Resources 91 Appendix A Appendix A Comparisons to Other Cities’ Rates The graphs below compare monthly water sewer charges for a residential customer based on 2019 rates and 6,000 gallons per month. Base Consumption Base Consumption Surface Water Recycling Total Minnetonka 0.53 18.42 22.80 14.58 7.08 4.40 67.81 Plymouth 4.35 9.42 6.82 24.06 6.86 2.85 54.36 Bloomington1 7.38 14.76 9.64 19.28 7.66 5.79 64.51 Eden Prairie1 6.00 13.50 10.60 16.10 5.03 0.00 51.23 Brooklyn Park 2.02 12.60 2.18 21.30 4.79 3.35 46.24 Maple Grove 4.49 4.47 7.53 14.70 0.00 3.00 34.20 1 Minimum usage for water and sewer of 4,000 gallons/quarter. 0.00 5.00 10.00 15.00 20.00 25.00 Bloomington Eden Prairie Minnetonka Brooklyn Park PLYMOUTH Maple Grove Water Rate Comparison Base Consumption 0.00 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 Minnetonka PLYMOUTH Bloomington Eden Prairie Brooklyn Park Maple Grove Sewer Rate Comparison Base Consumption (continued…) 92 Appendix A (continued from previous page) 0.00 2.00 4.00 6.00 8.00 Bloomington Minnetonka PLYMOUTH Eden Prairie Brooklyn Park Water Resources Rate Comparison 0.00 1.00 2.00 3.00 4.00 5.00 6.00 Bloomington Minnetonka Brooklyn Park Maple Grove PLYMOUTH Recycling Rate Comparison 0.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 Minnetonka Bloomington PLYMOUTH Eden Prairie Brooklyn Park Maple Grove 67.81 64.51 54.36 51.23 46.24 34.20 Total Bill Comparison 93 Appendix B Appendix B Historical Consumption Trends 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 19961997199819992000200120022003200420052006200720082009201020112012201320142015201620172018Annual Per Capita Water Demand (mg) Average Demand (MGD) Total Population Water demand is declining at an average rate of approximately 2% per year. 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 19961997199819992000200120022003200420052006200720082009201020112012201320142015201620172018Annual Per Capita Sewer Flows (mg) Sewer Flows Total Population 94 Appendix B 0 20 40 60 80 100 120 140 160 180 19961997199819992000200120022003200420052006200720082009201020112012201320142015201620172018Total Gallons/Capita/DayDaily Per Capita Water Demand and Sewer Flows Per Capita Demand Rainfall Data (inches) Annual Per Capita Sewer Flows Linear (Per Capita Demand) Linear (Rainfall Data (inches)) Linear (Annual Per Capita Sewer Flows) 95 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Revenue rate assumption 2.50%3.50%3.50%3.50%3.50%3.50%3.50%3.50%3.50%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 2 Investment income yield 1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25% 3 Expense rate - personnel 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4 Expense rate - all other 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 5 6 Operating Revenues 7 Water Utility Consumption Charges1 3,982,462 4,219,888 4,407,473 4,934,873 5,060,668 5,361,919 5,455,286 5,649,904 5,848,514 6,021,903 6,196,633 6,391,251 6,585,868 6,784,478 6,987,812 7,191,147 8 Water Utility Base Charges1 1,090,792 1,019,168 1,067,675 1,120,201 1,177,924 1,199,326 1,267,002 1,312,051 1,357,100 1,396,518 1,438,751 1,480,985 1,526,034 1,571,082 1,618,947 1,666,812 9 Demand Charges 484,921 503,737 528,339 545,275 564,666 572,598 593,129 613,884 635,363 654,424 674,040 694,271 715,110 736,576 758,682 781,436 10 Penalties2 45,964 49,638 92,725 107,485 71,965 52,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 11 Fire Hydrant Inspection 55,160 111,650 56,175 28,158 85,488 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 12 Permits 15,944 21,573 16,660 23,519 20,082 - - - - - - - - - - - 13 Antennae Charges 128,719 135,256 135,376 137,965 142,365 154,666 142,298 146,775 151,912 156,469 161,164 165,998 170,978 176,108 181,391 186,833 14 Water Meter Sales 145,596 157,566 143,785 170,054 150,381 137,703 140,000 140,000 144,900 149,247 153,724 158,336 163,086 167,979 173,018 178,209 15 Other 16,138 18,570 15,529 14,100 29,515 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 11,500 16 Additional Consumption Charges- new growth6 - - - - - 26,631 55,020 79,812 100,329 121,511 137,530 154,806 172,878 191,800 211,684 232,392 17 Additional Base Charges - new growth6 - - - - - 13,050 27,000 39,144 49,164 59,520 67,452 75,744 84,552 93,744 103,500 113,664 18 19 Total Operating Revenues 5,965,696 6,237,046 6,463,737 7,081,630 7,303,054 7,559,393 7,798,235 8,100,069 8,405,782 8,678,092 8,947,794 9,239,891 9,537,007 9,840,268 10,153,534 10,468,991 20 21 Operating Expenses 22 Personal Services4 1,582,486 1,486,064 1,231,423 1,157,509 1,289,112 1,461,774 1,535,749 1,592,640 1,640,419 1,689,632 1,740,321 1,792,530 1,846,306 1,901,695 1,958,746 2,017,509 23 Materials & Supplies 811,504 1,100,383 789,965 554,303 669,617 698,500 684,000 704,000 725,120 746,874 769,280 792,358 816,129 840,613 865,831 891,806 24 Employee Development & Meetings 5,839 5,223 6,106 7,874 13,031 10,000 10,000 10,000 10,300 10,609 10,927 11,255 11,593 11,941 12,299 12,668 25 Dues & Subscriptions 2,741 3,632 3,717 3,553 5,223 5,000 5,000 5,000 5,150 5,305 5,464 5,628 5,796 5,970 6,149 6,334 26 Contractual Services7 1,922,814 2,574,076 2,693,992 1,841,708 1,958,637 2,118,000 2,096,400 2,096,500 2,159,395 2,224,177 2,290,902 2,359,629 2,430,418 2,503,331 2,578,431 2,655,783 27 Equipment 11,828 15,155 12,697 5,601 12,574 12,000 13,000 13,000 13,390 13,792 14,205 14,632 15,071 15,523 15,988 16,468 28 Other Expenses 850 2,464 6,219 10,318 19,062 7,500 15,800 15,800 16,274 16,762 17,265 17,783 18,317 18,866 19,432 20,015 29 Depreciation 3,096,050 3,147,027 2,539,210 2,512,590 2,534,863 2,714,473 2,684,905 2,696,921 2,661,963 2,689,993 2,730,114 2,694,439 2,564,671 2,417,582 2,453,996 2,540,899 30 Allocations4 425,159 435,354 746,540 711,722 743,959 768,327 745,676 767,439 790,462 814,176 838,601 863,759 889,672 916,362 943,853 972,169 31 32 Total Operating Expenses 7,859,271 8,769,378 8,029,869 6,805,178 7,246,078 7,795,574 7,790,530 7,901,300 8,022,473 8,211,319 8,417,079 8,552,013 8,597,973 8,631,883 8,854,726 9,133,651 33 34 Net Operations (1,893,575) (2,532,332) (1,566,132) 276,452 56,976 (236,181) 7,705 198,769 383,309 466,774 530,715 687,878 939,034 1,208,385 1,298,809 1,335,340 35 36 Non operating revenues (expenses) 37 Interest on Investments 59,778 (1,473) 32,833 41,760 67,523 31,000 44,500 44,500 27,542 28,670 31,993 35,046 39,100 41,144 41,865 42,761 38 Interest on Special Assessments 3,842 3,645 3,742 4,403 1,913 1,320 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 39 Intergovernmental (427) - 10,000 - - - - - - - - - - - - - 40 Sale of Assets - - - (18,180) 3,080 - - - - - - - - - - - 41 Capital contributions3 1,609,910 543,219 3,001,434 3,323,134 1,678,486 600,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 850,000 42 Administrative fee 18,707 - - - - - - - - - - - - - - - 43 Debt Service - Interest (134,121) (87,440) (60,194) (31,319) (1,681) (2,513) - - - - - - - - - - 44 Transfers In (Out) 45 Water Sewer Construction 34,930 28,615 5,577,074 193,534 125,037 - - - - - - - - - - - 46 Water Sewer Replacement - 4,625,718 (1,678,168) (549,463) 1,951,595 - - - - - - - - - - - 47 Central Equipment (3,000) (69,519) (124,222) - (131,018) - - - - - - - - - - - 48 General5 (82,567) (82,567) - - - - - - - - - - - - - - 1 Historically, base charges have been included as consumption revenue. These charges will be recorded separately in the future to allow for better analysis. The additional revenue expected as a result of the water meter replacement is now factored in the consumption charges as we have one year of data. 2 Penalties estimated to remain stable. 3 Capital contributions have no impact on cash flow, therefore are estimated based on average history. 4 Allocations increase in 2016 due to a change in methodology. Administrative support personal services costs are now recorded as an allocation instead of direct costs to the department. 5 Beginning in 2016, General Fund transfer is incorporated in allocations. 6 Revenue from new growth displayed in lines 17 and 18 will be shifted to Water Utility revenues as current customer counts are used in subsequent years. 7 Contractual services expense decreases beginning in 2018 due to adding costs for water main repair to the mill and overlay project costs in the CIP.Appendix C-1 Actual Projections Water Fund Performance/Projection City of Plymouth 96 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Appendix C-1 Actual Projections Water Fund Performance/Projection City of Plymouth 49 Improvement Project Construction (708,103) (229,751) (530,630) (527,419) (851,235) - - - - - - - - - - - 50 Information Technology (10,400) (10,000) - - - - - - - - - - - - - - 51 52 Total non operating revenue (expenses)788,549 4,720,447 6,231,869 2,436,450 2,843,700 629,807 897,900 897,900 880,942 882,070 885,393 888,446 892,500 894,544 895,265 896,161 53 54 Net increase (decrease) in resources (1,105,026) 2,188,115 4,665,737 2,712,902 2,900,676 393,626 905,605 1,096,669 1,264,251 1,348,843 1,416,107 1,576,323 1,831,534 2,102,929 2,194,074 2,231,502 55 56 CIP Funding 57 Current Year Capital (1,079,421) (970,823) (899,298) (680,445) (2,755,271) (3,054,117) (5,405,000) (2,500,000) (1,725,000) (1,825,000) (2,275,000) (2,677,396) (3,237,717) (3,474,774) (3,497,403) (3,544,270) 58 Bond Proceeds 59 Bond Principal - 2004B/2012A Issue (950,000) (920,000) (935,000) (965,000) (990,000) (1,005,000) - - - - - - - 60 Total Capital & Related Debt (2,029,421) (1,890,823) (1,834,298) (1,645,445) (3,745,271) (4,059,117) (5,405,000) (2,500,000) (1,725,000) (1,825,000) (2,275,000) (2,677,396) (3,237,717) (3,474,774) (3,497,403) (3,544,270) 61 62 Cash 63 Beginning Cash Ending Cash 91,036 3,117,354 2,691,728 3,140,112 3,891,288 3,979,270 2,551,780 2,203,370 2,293,584 2,559,420 2,803,641 3,128,007 3,291,495 3,349,232 3,420,899 64 Add net increase (decrease) in resources (56)393,626 905,605 1,096,669 1,264,251 1,348,843 1,416,107 1,576,323 1,831,534 2,102,929 2,194,074 2,231,502 65 Add back depreciation (28)2,714,473 2,684,905 2,696,921 2,661,963 2,689,993 2,730,114 2,694,439 2,564,671 2,417,582 2,453,996 2,540,899 66 Less capital contributions (42)(600,000) (850,000) (850,000) (850,000) (850,000) (850,000) (850,000) (850,000) (850,000) (850,000) (850,000) 67 Less capital and related debt principal(64)(4,059,117) (5,405,000) (2,500,000) (1,725,000) (1,825,000) (2,275,000) (2,677,396) (3,237,717) (3,474,774) (3,497,403) (3,544,270) 68 Ending Cash 91,036 3,117,354 2,691,728 3,140,112 3,891,288 2,340,270 1,314,780 2,995,370 3,554,584 3,657,420 3,580,641 3,547,007 3,436,495 3,487,232 3,649,899 3,799,030 69 Transfer to/from Replacement Fund 1,639,000 1,237,000 (792,000) (1,261,000) (1,098,000) (777,000) (419,000) (145,000) (138,000) (229,000) (378,000) 70 Ending Cash 91,036 3,117,354 2,691,728 3,140,112 3,891,288 3,979,270 2,551,780 2,203,370 2,293,584 2,559,420 2,803,641 3,128,007 3,291,495 3,349,232 3,420,899 3,421,030 71 72 73 Comparison of net increase (decrease) in resources 74 Current Projection 393,626 905,605 1,096,669 1,264,251 1,348,843 1,416,107 1,576,323 1,831,534 2,102,929 2,194,074 2,231,502 75 Previous Projection 395,300 (120,698) 47,019 265,318 407,947 500,379 524,370 534,685 640,280 - - 76 77 Projection Variance (1,674) 1,026,303 1,049,650 998,933 940,896 915,728 1,051,953 1,296,849 1,462,649 2,194,074 2,231,502 78 79 Comparison of transfer (to) from Water Sewer Replacement fund 80 Current Projection 1,639,000 1,237,000 (792,000) (1,261,000) (1,098,000) (777,000) (419,000) (145,000) (138,000) (229,000) (378,000) 81 Previous Projection 342,000 (191,000) (407,000) (872,000) (1,635,000) (739,000) (1,154,000) (1,235,000) (1,152,000) - - 82 83 Projection Variance 1,297,000 1,428,000 (385,000) (389,000) 537,000 (38,000) 735,000 1,090,000 1,014,000 (229,000) (378,000) Appendix C-1 (continued)97 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Revenue rate assumption 2.00%5.50%5.00%5.00%5.50%6.00%5.50%5.50%5.50%5.50%5.50%5.50%5.50%5.00%5.00%5.00% 2 Investment income yield 1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25% 3 Expense rate - personnel 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4 Expense rate - Met Council8 6.20%2.83%3.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00% 5 Expense rate - all other 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 6 7 Operating Revenues 8 Sewer Utility Consumption Charges1 5,809,796 6,137,693 6,323,722 6,901,893 7,296,522 7,304,215 7,843,285 8,269,752 8,733,303 9,215,396 9,716,032 10,253,751 10,810,012 11,347,732 11,922,535 12,515,881 9 Sewer Utility Base Charges1 1,546,985 1,462,616 1,557,471 1,665,536 1,792,916 1,858,846 2,018,131 2,130,250 2,247,974 2,371,304 2,503,043 2,640,388 2,786,142 2,926,290 3,072,044 3,226,207 10 Penalties2 65,827 69,784 68,029 82,928 83,586 65,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 70,000 11 Permits 16,016 21,353 17,271 21,205 19,287 - - - - - - - - - - - 12 Other 11,615 25,782 46,723 30,415 19,282 26,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 13 Additional Consumption Charges- new growth7 - - - - - - 126,602 186,880 239,646 297,499 345,028 397,225 453,672 512,872 577,340 646,478 14 Additional Base Charges - new growth7 - - - - - - 43,200 63,840 81,804 101,520 117,876 135,648 155,064 175,392 197,280 220,992 15 16 Total Operating Revenues 7,450,239 7,717,228 8,013,216 8,701,977 9,211,593 9,254,061 10,125,218 10,744,722 11,396,727 12,079,720 12,775,978 13,521,012 14,298,890 15,056,286 15,863,200 16,703,557 17 18 Operating Expenses 19 Personal Services4 769,819 871,785 716,000 693,736 741,585 852,237 890,202 926,814 954,618 983,257 1,012,755 1,043,137 1,074,431 1,074,431 1,106,664 1,106,664 20 Materials & Supplies 84,298 129,525 115,841 156,275 52,662 130,000 110,500 110,500 113,815 117,229 120,746 124,369 128,100 128,100 131,943 131,943 21 Employee Development & Meetings 5,028 1,892 5,614 4,705 7,220 8,000 8,000 8,000 8,240 8,487 8,742 9,004 9,274 9,274 9,552 9,552 22 Contractual Services6 5,497,604 6,107,141 5,971,633 6,085,427 6,248,042 6,912,230 6,848,330 7,044,600 7,390,138 7,752,752 8,133,290 8,532,642 8,951,742 9,391,572 9,853,160 10,337,587 23 Equipment 5,909 5,257 4,657 1,498 3,089 5,000 5,000 5,000 5,150 5,305 5,464 5,628 5,796 5,796 5,970 5,970 24 Other Expenses 4,273 2,387 3,079 7,920 20,366 8,000 23,610 23,610 24,318 25,048 25,799 26,573 27,370 27,370 28,192 28,192 25 Depreciation 1,099,093 1,168,785 1,221,889 1,256,013 1,304,490 1,364,185 1,380,745 1,400,515 1,421,848 1,453,230 1,477,230 1,511,397 1,543,743 1,562,820 1,483,237 1,517,148 26 Allocations4 276,714 283,326 699,565 701,923 737,579 759,066 759,636 781,894 805,351 829,511 854,397 880,029 906,429 906,429 933,622 933,622 27 28 Total Operating Expenses 7,742,738 8,570,098 8,738,278 8,907,497 9,115,033 10,038,718 10,026,023 10,300,933 10,723,479 11,174,819 11,638,423 12,132,779 12,646,887 13,105,793 13,552,340 14,070,679 29 30 Net Operations (292,499) (852,870) (725,062) (205,520) 96,560 (784,657) 99,195 443,789 673,248 904,901 1,137,556 1,388,233 1,652,003 1,950,493 2,310,859 2,632,878 31 32 Non operating revenues (expenses) 33 Interest on Investments 53,301 4,960 34,849 46,103 75,078 30,700 55,050 55,050 37,068 42,631 40,763 47,341 49,269 49,269 50,650 52,732 34 Intergovernmental 24,789 21,536 15,315 35,593 25,520 28,644 29,000 29,000 29,870 30,766 31,689 32,640 33,619 33,619 34,628 34,628 35 Capital contributions3 1,277,209 403,867 1,853,614 3,021,709 1,905,059 - 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 36 Administrative fee 50,207 - - - - - - - - - - - - - - - 37 Transfers In (Out) 38 Water Sewer Construction - (1,068) - 68,916 (546) - - - - - - - - - - - 39 Water Sewer Replacement - 1,969,184 2,718,768 415,444 1,157,036 - - - - - - - - - - - 40 Water Resources Construction - - - - 18,460 - - - - - - - - - - - 41 General5 (58,643) (58,643) - - - - - - - - - - - - - - 42 Improvement Project Construction (216,344) (132,529) (141,365) (305,357) (328,910) - - - - - - - - - - - 1 Historically, base charges have been included as consumption revenue. These charges will be recorded separately in the future to allow for better analysis. The additional revenue expected as a result of the water meter replacement is now factored in the consumption charges as we have one year of data. 2 Penalties estimated to remain stable. 3 Capital contributions have no impact on cash flow, therefore are estimated based on average history. 4 Allocations increase in 2016 due to a change in methodology. Administrative support personal services costs are now recorded as an allocation instead of direct costs to the department. 5 Beginning in 2016, General Fund transfer is incorporated in allocations. 6 Beginning in 2015, all expenses related to preventative sewer main repairs will be expensed directly to the Sewer fund instead of a transfer out to the Capital Project fund. The waste water fee is estimated based on notification of a percentage increase. The actual gallons charged at that rate is unknown at the time of departmental budget entry, thus the increase is calculated on the prior year total charge. 7 Revenue from new growth displayed in lines 13 and 14 will be shifted to Sewer Utility revenues as current customer counts are used in subsequent years. 8 MetCouncil rate increase in 2019 was higher than normal. 2020 rate increase was confirmed with MetCouncil.Appendix C-2City of Plymouth Sewer Fund Performance/Projection Actual Projections 98 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Appendix C-2City of Plymouth Sewer Fund Performance/Projection Actual Projections 43 Central Equipment (1,500) (62,092) 44 Information Technology (10,000) 45 46 Total non operating revenue (expenses)1,129,019 2,197,307 4,481,181 3,282,408 2,789,605 59,344 1,384,050 1,384,050 1,366,938 1,373,397 1,372,452 1,379,980 1,382,888 1,382,888 1,385,277 1,387,359 47 48 Net increase (decrease) in resources 836,520 1,344,437 3,756,119 3,076,888 2,886,165 (725,313) 1,483,245 1,827,839 2,040,187 2,278,298 2,510,008 2,768,214 3,034,891 3,333,381 3,696,137 4,020,237 49 50 Met Council Detail 51 MCES Portion of Operating Expenses 5,040,001 5,254,739 5,278,283 5,661,557 5,961,976 6,334,830 6,514,030 6,710,000 7,045,500 7,397,775 7,767,664 8,156,047 8,563,849 8,992,042 9,441,644 9,913,726 52 MCES % of Operating Expenses 65.09%61.31%60.40%63.56%65.41%63.10%64.97%65.14%65.70%66.20%66.74%67.22%67.72%68.61%69.67%70.46% 53 54 CIP Funding 55 Current Year Capital (1,266,589) (979,761) (1,480,663) (1,480,663) (1,835,861) (2,152,893) (1,750,000) (1,440,000) (1,280,000) (1,960,000) (1,440,000) (2,263,366) (2,331,156) (2,331,156) (2,400,753) (2,442,910) 56 Total Capital & Related Debt (1,266,589) (979,761) (1,480,663) (1,480,663) (1,835,861) (2,152,893) (1,750,000) (1,440,000) (1,280,000) (1,960,000) (1,440,000) (2,263,366) (2,331,156) (2,331,156) (2,400,753) (2,442,910) 57 58 Cash 59 Beginning Cash 1,899,468 1,578,784 2,853,505 2,959,241 3,201,984 3,241,134 3,037,113 2,946,103 2,965,457 3,410,491 3,261,019 3,787,257 3,941,502 3,941,502 4,051,980 4,218,546 60 Add net increase (decrease) in resources (45)(725,313) 1,483,245 1,827,839 2,040,187 2,278,298 2,510,008 2,768,214 3,034,891 3,333,381 3,696,137 4,020,237 61 Add back depreciation (23)1,364,185 1,380,745 1,400,515 1,421,848 1,453,230 1,477,230 1,511,397 1,543,743 1,562,820 1,483,237 1,517,148 62 Less capital contributions (33)- (1,300,000) (1,300,000) (1,300,000) (1,300,000) (1,300,000) (1,300,000) (1,300,000) (1,300,000) (1,300,000) (1,300,000) 63 Less capital and related debt principal (52)(2,152,893) (1,750,000) (1,440,000) (1,280,000) (1,960,000) (1,440,000) (2,263,366) (2,331,156) (2,331,156) (2,400,753) (2,442,910) 64 Ending Cash 1,578,784 2,853,505 2,959,241 3,201,984 3,241,134 1,727,113 2,851,103 3,434,457 3,847,491 3,882,019 4,508,257 4,503,502 4,888,980 5,206,546 5,530,600 6,013,022 65 Transfer to/from Replacement Fund 1,310,000 95,000 (469,000) (437,000) (621,000) (721,000) (562,000) (837,000) (988,000) (1,170,000) (1,653,000) 66 Ending Cash 1,578,784 2,853,505 2,959,241 3,201,984 3,241,134 3,037,113 2,946,103 2,965,457 3,410,491 3,261,019 3,787,257 3,941,502 4,051,980 4,218,546 4,360,600 4,360,022 67 68 69 Comparison of net increase (decrease) in resources 70 Current Projection 2,886,165 (725,313) 1,483,245 1,827,839 2,040,187 2,278,298 2,510,008 2,768,214 3,034,891 3,333,381 3,696,137 4,020,237 71 Previous Projection (448,936) (705,733) (252,037) (22,227) 183,184 404,785 577,042 754,865 971,082 1,159,763 - - 72 73 Projection Variance 3,335,101 (19,580) 1,735,282 1,850,066 1,857,003 1,873,513 1,932,966 2,013,349 2,063,809 2,173,618 3,696,137 4,020,237 74 75 Comparison of transfer (to) from Water Sewer Replacement fund 76 Current Projection 1,157,036 1,310,000 95,000 (469,000) (437,000) (621,000) (721,000) (562,000) (837,000) (988,000) (1,170,000) (1,653,000) 77 Previous Projection 1,630,000 1,049,000 320,000 759,000 250,000 368,000 227,000 28,000 (51,000) (341,000) - - 78 79 Projection Variance (472,964) 261,000 (225,000) (1,228,000) (687,000) (989,000) (948,000) (590,000) (786,000) (647,000) (1,170,000) (1,653,000) Appendix C-2 (continued)99 CASH 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Ending Cash Balances 2 Water 3,979,270 2,551,780 2,203,370 2,293,584 2,559,420 2,803,641 3,128,007 3,291,495 3,349,232 3,420,899 3,421,030 3 Sewer 3,037,113 2,946,103 2,965,457 3,410,491 3,261,019 3,787,257 3,941,502 4,051,980 4,218,546 4,360,600 4,360,022 4 Water Sewer Replacement 1,916,683 584,683 1,845,683 3,543,683 5,262,683 6,760,683 7,741,683 8,723,683 9,849,683 9,849,683 9,849,683 5 6 Total Ending Cash1 13,007,778 16,932,570 10,379,035 11,207,779 8,964,874 8,933,066 6,082,566 7,014,510 9,247,758 11,083,122 13,351,581 14,811,192 16,067,158 17,417,462 17,631,182 17,630,735 7 8 Previous Projection 13,007,778 16,932,570 10,379,035 11,207,779 8,472,942 8,388,158 7,433,269 7,681,699 9,984,921 11,228,373 12,586,111 14,356,876 15,643,408 15,741,656 9 10 Projection Variance2 - - - - 491,932 544,908 (1,350,703) (667,189) (737,163) (145,251) 765,470 454,316 423,750 1,675,806 1 Cash decrease in 2016 due to water meter replacement project. Additional cash flucations due to capital projects. 2 Estimated cash balances are less than the previous projection beginning in 2020. This is due to the fluctuation in capital project as identified in the Water and Sewer sections. CASH 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Ending Cash Balances 2 Utility Funds 13,007,778 16,932,570 10,379,035 11,207,779 8,964,874 8,933,066 6,082,566 7,014,510 9,247,758 11,083,122 13,351,581 14,811,192 16,067,158 17,417,462 17,631,182 17,630,735 3 Utility Trunk3 6,646,482 4,485,520 6,827,634 9,087,645 11,307,923 11,632,961 11,463,887 12,198,160 12,681,505 13,360,757 14,145,020 14,320,480 14,627,693 14,919,564 15,741,778 16,045,748 4 5 Total Ending Cash 19,654,260 21,418,090 17,206,669 20,295,424 20,272,797 20,566,027 17,546,453 19,212,670 21,929,263 24,443,879 27,496,601 29,131,672 30,694,851 32,337,026 33,372,960 33,676,483 6 7 Previous Projection 8 Utility Funds 13,007,778 16,932,570 10,379,035 11,207,779 8,472,942 8,388,158 7,433,269 7,681,699 9,984,921 11,228,373 12,586,111 14,356,876 15,643,408 15,741,656 9 Utility Trunk 6,646,482 4,485,520 6,827,634 9,087,645 10,844,116 10,503,357 9,923,813 10,274,483 10,886,725 11,197,223 11,997,071 12,845,427 13,372,027 13,835,098 10 11 Total Previous Projection 19,654,260 21,418,090 17,206,669 20,295,424 19,317,058 18,891,515 17,357,082 17,956,182 20,871,646 22,425,596 24,583,182 27,202,303 29,015,435 29,576,754 12 13 Projection Variance4 - - - - 955,739 1,674,512 189,371 1,256,488 1,057,617 2,018,283 2,913,419 1,929,369 1,679,416 2,760,272 3 Utility Trunk cash increase in 2015 is due to higher than anticipated collections of Area and REC charges. Remaining cash variances are due to shifting or changing special assessments for street projects. 4 Estimated cash balances are less than the previous projection beginning in 2019. This is due to the fluctuation in capital project as identified in the Water and Sewer sections.Appendix C-3Actual Actual City of Plymouth Utility Funds Combined Cash Water, Sewer and Water Sewer Replacement Funds Projections Water, Sewer, Water Sewer Replacement, and Utility Trunk Funds Projections - 5 10 15 20 25 30 35 40 MillionsUtility Fund Cash Balances (including Utility Trunk) Cash Projections September 2019 Cash Projections January 2019 100 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Revenue rate assumption 0.0%6.0%6.0%6.0%6.0%6.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0%7.0% 2 Investment income yield 1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25% 3 Expense rate - personnel 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4 Expense rate - all other 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 5 6 Operating Revenues 7 Water Resources Utility Charges 2,595,848 2,761,797 2,980,383 3,188,179 3,448,042 3,482,977 3,775,359 4,038,521 4,321,142 4,624,055 4,947,738 5,293,259 5,663,760 6,060,072 6,483,031 6,936,367 8 Penalties1 19,199 22,650 24,892 31,059 28,409 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 9 Other 20,037 31,304 40,080 16,345 37,328 23,000 23,000 23,000 23,000 23,000 23,000 23,000 23,000 23,000 23,000 23,000 10 Additional Revenue - new growth6 - - - - - - 44,040 65,940 85,680 107,880 126,984 148,176 171,756 197,904 226,800 258,816 11 12 Total Operating Revenues 2,635,084 2,815,751 3,045,355 3,235,583 3,513,779 3,535,977 3,872,399 4,157,461 4,459,822 4,784,935 5,127,722 5,494,435 5,888,516 6,310,976 6,762,831 7,248,183 13 14 Operating Expenses 15 Personal Services2, 7 655,971 624,499 713,549 729,123 701,758 909,252 962,226 1,003,892 1,034,009 1,065,029 1,096,980 1,129,889 1,163,786 1,198,700 1,234,661 1,271,700 16 Materials & Supplies 127,060 118,808 172,057 64,079 133,518 191,250 166,250 168,750 173,813 179,027 184,398 189,930 195,628 201,496 207,541 213,767 17 Employee Development & Meetings 1,731 832 2,526 1,122 2,512 2,200 3,700 3,700 3,811 3,925 4,043 4,164 4,289 4,418 4,551 4,687 18 Dues & Subscriptions 294,762 303,946 278,894 300,943 312,906 330,000 330,000 330,000 339,900 350,097 360,600 371,418 382,560 394,037 405,858 418,034 19 Contractual Services4 380,517 948,352 664,254 366,394 544,348 100,000 512,100 513,000 528,390 544,242 560,569 577,386 594,708 612,549 630,925 649,853 20 Equipment 10,345 9,851 6,366 11,266 14,619 15,000 15,000 15,000 15,450 15,914 16,391 16,883 17,389 17,911 18,448 19,002 21 Other Expenses 13,350 176,191 1,264 3,050 8,182 4,100 7,900 7,900 8,137 8,381 8,633 8,892 9,158 9,433 9,716 10,007 22 Depreciation 294,322 351,671 396,259 481,429 614,024 752,078 808,750 867,684 931,274 965,074 968,721 1,056,554 1,143,887 1,242,054 1,342,220 1,443,099 23 Allocations2 240,721 247,484 346,322 355,170 378,144 390,013 384,503 395,787 407,661 419,890 432,487 445,462 458,826 472,590 486,768 501,371 24 25 Total Operating Expenses 2,018,779 2,781,634 2,581,491 2,312,576 2,710,011 2,693,893 3,190,429 3,305,713 3,442,444 3,551,579 3,632,821 3,800,577 3,970,231 4,153,188 4,340,688 4,531,521 26 27 Net Operations 616,305 34,117 463,864 923,007 803,768 842,084 681,970 851,748 1,017,378 1,233,356 1,494,901 1,693,858 1,918,285 2,157,788 2,422,142 2,716,662 28 29 Non operating revenues (expenses) 30 Interest on Investments 110,859 44,939 25,119 45,706 79,343 21,000 51,650 51,650 30,080 30,465 45,751 69,180 68,060 70,306 71,397 75,333 31 Intergovernmental 4,317 4,500 264,026 6,500 - - - - - - - - - - - - 32 Capital contributions5 1,201,598 660,498 2,248,049 3,929,636 1,801,816 700,000 2,000,000 1,600,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 33 Administrative fee 46,932 - - - - - - - - - - - - - - - 34 Transfers In (Out) 35 Water Resources Construction (800) - 214,913 (54,791) 478,474 - - - - - - - - - - - 36 Transit - (18,330) (56,700) - - - - - - - - - - - 37 Central Equipment (53,052) (23,862) - - (68,262) - - - - - - - - - - - 38 General3 (17,388) (17,388) - - - - - - - - - - - - - - 39 Improvement Project Construction (291,488) (155,222) (204,690) (55,753) (1,178,008) - - - - - - - - - - - 40 Information Technology (13,225) - - - - - - - - - - - - - - - 41 42 Total non operating revenue (expenses)987,753 513,465 2,529,087 3,814,598 1,113,363 721,000 2,051,650 1,651,650 730,080 730,465 745,751 769,180 768,060 770,306 771,397 775,333 43 44 Net increase (decrease) in resources 1,604,058 547,582 2,992,951 4,737,605 1,917,131 1,563,084 2,733,620 2,503,398 1,747,459 1,963,821 2,240,652 2,463,039 2,686,345 2,928,094 3,193,539 3,491,995 1 Penalties estimated to remain stable. 2 Allocations increase in 2016 due to a change in methodology. Administrative support personal services costs are now recorded as an allocation instead of direct costs to the department. 3 Beginning in 2016, General Fund transfer is incorporated in allocations. 4 Beginning in 2015, all expenses related to preventative storm sewer repairs will be expenses directly to the Water Resources Fund instead of the Capital Project Fund. 5 Capital contributions have no impact on cash flow, therefore are estimated based on average history. 6 Revenue from new growth displayed in line 7 will be shifted to Water Resources Utility revenues as current customer counts are used in subsequent years. 7 Added a Senior Engineering Technician and a portion of a Utilities Maintenance Worker, removed a portion of the Water Resources Manager from personal services beginning in 2019.Appendix C-4City of Plymouth Water Resources Fund Performance/Projection Actual Projections 101 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Appendix C-4City of Plymouth Water Resources Fund Performance/Projection Actual Projections 45 CIP Funding 46 Current Year Capital (665,000) (1,323,486) (652,338) (558,919) (2,364,692) (1,295,223) (2,040,000) (1,794,000) (1,948,000) (1,006,000) (635,000) (2,909,253) (2,950,546) (3,382,879) (3,520,836) (3,573,561) 47 Total Capital & Related Debt (665,000) (1,323,486) (652,338) (558,919) (2,364,692) (1,295,223) (2,040,000) (1,794,000) (1,948,000) (1,006,000) (635,000) (2,909,253) (2,950,546) (3,382,879) (3,520,836) (3,573,561) 48 49 Cash 50 Beginning Cash 3,434,353 3,174,289 2,713,799 2,642,736 3,476,493 2,607,042 2,926,981 2,429,351 2,406,434 2,437,166 3,660,061 5,534,434 5,444,774 5,624,460 5,711,728 6,026,651 51 Add net increase (decrease) in resources (47)1,563,084 2,733,620 2,503,398 1,747,459 1,963,821 2,240,652 2,463,039 2,686,345 2,928,094 3,193,539 3,491,995 52 Add back depreciation (22)752,078 808,750 867,684 931,274 965,074 968,721 1,056,554 1,143,887 1,242,054 1,342,220 1,443,099 53 Less capital contributions (32)(700,000) (2,000,000) (1,600,000) (700,000) (700,000) (700,000) (700,000) (700,000) (700,000) (700,000) (700,000) 54 Less capital and related debt principal(50)(1,295,223) (2,040,000) (1,794,000) (1,948,000) (1,006,000) (635,000) (2,909,253) (2,950,546) (3,382,879) (3,520,836) (3,573,561) 55 Ending Cash 3,174,289 2,713,799 2,642,736 3,476,493 2,607,042 2,926,981 2,429,351 2,406,434 2,437,166 3,660,061 5,534,434 5,444,774 5,624,460 5,711,728 6,026,651 6,688,184 Appendix C-4 (continued)102 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Revenue flat rate assumption - 0.25 0.25 0.25 0.25 0.25 0.35 0.35 0.40 0.40 0.40 0.35 0.35 0.35 0.30 0.30 2 Investment income yield 1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25%1.25% 3 Expense rate - personnel 3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00%3.00% 4 Expense rate - all other 3.00%3.00%3.00%3.00%3.00%3.00%3.50%3.50%3.50%3.50%3.50% 5 6 Operating Revenues 7 Solid Waste Utility Charges 423,718 496,541 573,564 652,981 737,135 811,998 923,788 1,028,086 1,147,285 1,266,483 1,385,681 1,489,980 1,594,279 1,698,577 1,787,976 1,877,375 8 Penalties1 4,815 5,405 5,662 7,274 6,788 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500 9 Licenses - Garbage Hauler - 4,975 - 4,771 4,856 4,975 4,975 4,975 4,975 4,975 4,975 4,975 4,975 4,975 4,975 4,975 10 Other3 69,986 12,285 16,881 101,458 12,670 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 11 Additional Revenue - new growth6 - - - - - - 18,600 28,980 39,270 51,000 61,380 72,000 83,460 95,760 108,000 120,960 12 13 Total Operating Revenues 498,519 519,206 596,107 766,484 761,449 836,473 966,863 1,081,541 1,211,030 1,341,958 1,471,536 1,586,455 1,702,214 1,818,812 1,920,451 2,022,810 14 15 Operating Expenses 16 Personal Services4,7 100,194 183,796 148,891 122,859 87,154 171,469 173,848 212,894 219,281 225,859 232,635 239,614 246,802 254,207 261,833 269,688 17 Materials & Supplies 9,999 4,425 2,263 9,354 1,809 5,550 5,550 7,050 7,262 7,479 7,704 7,973 8,252 8,541 8,797 9,061 18 Employee Development & Meetings 392 399 25 25 37 450 450 450 464 477 492 509 527 545 562 578 19 Dues & Subscriptions 450 562 10 10 300 400 400 400 412 424 437 452 468 485 502 519 20 Contractual Services2 797,953 855,220 848,410 881,901 928,896 1,031,600 1,122,300 1,158,900 1,193,667 1,229,477 1,266,361 1,310,684 1,356,558 1,404,037 1,453,179 1,504,040 21 Equipment - - - - - - - - - - - - - - - - 22 Other Expenses 1,447 1,919 1,932 2,637 3,996 3,000 4,500 4,500 4,635 4,774 4,917 5,089 5,268 5,452 5,643 5,840 23 Depreciation 2,438 3,289 4,821 4,893 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 24 Allocations4 8,558 8,747 68,086 65,577 67,158 69,151 69,082 71,146 73,280 75,479 77,743 80,464 83,280 86,195 89,212 92,334 25 26 Total Operating Expenses 921,431 1,058,357 1,074,438 1,087,256 1,095,033 1,287,303 1,381,813 1,461,023 1,504,683 1,549,653 1,595,972 1,650,469 1,706,839 1,765,145 1,825,410 1,887,744 27 28 Net Operations (422,912) (539,151) (478,331) (320,772) (333,584) (450,830) (414,950) (379,482) (293,654) (207,695) (124,436) (64,014) (4,625) 53,667 95,041 135,065 29 30 Non operating revenues (expenses) 31 Interest on Investments 75,306 30,901 18,006 22,384 24,811 20,300 20,050 20,050 5,696 3,588 2,527 2,494 3,217 4,690 6,911 9,676 32 Intergovernmental 197,233 226,782 222,251 205,779 178,141 135,837 131,674 113,602 113,602 113,602 113,602 113,602 113,602 113,602 113,602 113,602 33 Capital contributions - 54,886 - - - - - - - - - - - - - - 34 Transfers In (Out) 35 General5 (17,929) (17,929) - - - - - - - - - - - - - - 36 General Capital Projects (60,016) - - - - - - - - - - - - - - 37 38 Total non operating revenue (expenses)254,610 234,624 240,257 228,163 202,952 156,137 151,724 133,652 119,298 117,190 116,129 116,096 116,819 118,292 120,513 123,278 39 40 Net increase (decrease) in resources (168,302) (304,527) (238,074) (92,609) (130,632) (294,693) (263,226) (245,830) (174,356) (90,506) (8,307) 52,082 112,193 171,959 215,554 258,343 41 42 Cash 43 Beginning Cash 2,397,737 2,220,051 1,877,841 1,503,770 1,388,232 1,242,378 953,368 695,825 455,678 287,005 202,183 199,559 257,324 375,201 552,843 774,079 44 Add net increase (decrease) in resources (40)(294,693) (263,226) (245,830) (174,356) (90,506) (8,307) 52,082 112,193 171,959 215,554 258,343 45 Add back depreciation (22)5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 5,683 46 Ending Cash 2,220,051 1,877,841 1,503,770 1,388,232 1,242,378 953,368 695,825 455,678 287,005 202,183 199,559 257,324 375,201 552,843 774,079 1,038,106 1 Penalties estimated to remain stable. 2 A new contract is being negotiated with Republic Services. The cost per household is not available for 2019 and beyond, therefore the contractual services is estimated. 3 The market for recyclables has declined beginning in 2015, therefore revenue sharing is conservatively eliminated. 4 Allocations increase in 2016 due to a change in methodology. Administrative support personal services costs are now recorded as an allocation instead of direct costs to the department. 5 Beginning in 2016, General Fund transfer is incorporated in allocations. 6 Revenue from new growth displayed in line 7 will be shifted to Solid Waste Utility revenues as current customer counts are used in subsequent years. 7 Water Resources Manager is overseeing the Solid Waste program. 25% of personal services are budgeted here beginning in 2019.Appendix C-5City of Plymouth Solid Waste Management Fund Performance/Projection Actual Projections 103 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 1 Water 2 Ending Cash Balance 3,979,270 2,551,780 2,203,370 2,293,584 2,559,420 2,803,641 3,128,007 3,291,495 3,349,232 3,420,899 3,421,030 3 Target Reserves 3,978,906 2,551,095 2,202,628 2,292,831 2,559,241 2,803,092 3,127,184 3,290,962 3,348,884 3,420,323 3,420,323 4 Excess (Shortfall)364 685 742 752 179 550 824 533 348 576 707 5 6 Sewer 7 Ending Cash Balance 3,037,113 2,946,103 2,965,457 3,410,491 3,261,019 3,787,257 3,941,502 4,051,980 4,218,546 4,360,600 4,360,022 8 Target Reserves 3,036,320 2,945,105 2,965,408 3,410,397 3,260,298 3,787,028 3,941,364 4,051,321 4,217,652 4,359,838 4,359,838 9 Excess (Shortfall)794 999 49 94 721 229 138 658 894 763 184 10 11 Water Sewer Replacement 12 Ending Cash Balance 1,916,683 584,683 1,845,683 3,543,683 5,262,683 6,760,683 7,741,683 8,723,683 9,849,683 9,849,683 9,849,683 13 14 Total Ending Cash Balance1 8,933,066 6,082,566 7,014,510 9,247,758 11,083,122 13,351,581 14,811,192 16,067,158 17,417,462 17,631,182 17,630,735 15 16 17 Water Resources 18 Ending Cash Balance2 2,926,981 2,429,351 2,406,434 2,437,166 3,660,061 5,534,434 5,444,774 5,624,460 5,711,728 6,026,651 6,688,184 19 Target Reserves 1,615,420 1,506,507 1,601,792 1,149,626 983,525 2,140,632 2,181,859 2,419,223 2,510,035 2,558,886 2,558,886 20 Excess (Shortfall)1,311,561 922,844 804,641 1,287,540 2,676,536 3,393,802 3,262,915 3,205,237 3,201,693 3,467,765 4,129,298 21 22 23 Solid Waste Management 24 Ending Cash Balance 953,368 695,825 455,678 287,005 202,183 199,559 257,324 375,201 552,843 774,079 1,038,106 25 Target Reserves 344,033 363,835 374,750 385,993 397,572 411,197 425,289 439,866 454,932 470,515 470,515 26 Excess (Shortfall)609,336 331,990 80,928 (98,987) (195,390) (211,638) (167,965) (64,665) 97,911 303,564 567,590 1 2 Appendix DAs the water and sewer systems continue to age, it is critical to assess infrastructure conditions and capital needs. Target reserves are being maintained at a higher level as staff is proposing to hire an outside firm to evaluate the systems and long-term capital needs. Cash projections and target reserves will be evaluated and adjusted to match the evaluation results. Ending cash balance includes estimated external funding for projects noted in Appendix E-3. Reimbursement is uncertain at this time. City of Plymouth Reserves 104 Inflation Rate 2.00% PROJECT DESCRIPTION PROJECT #2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Funding Provided by Water Fund Refurbish Central Water Tower WA-19-0001 1,400,000 Xenium Lane Water Main Rehabilitation WA-20-0001 2,000,000 Annual Well Refurbishing2 WA-XX-9001 280,000 280,000 300,000 300,000 300,000 300,000 300,000 325,000 325,000 325,000 325,000 Annual Treatment Plant Refurbishing WA-XX-9003 125,000 125,000 125,000 125,000 125,000 175,000 175,000 175,000 175,000 175,000 225,000 Water Storage Facility Improvements WA-XX-9004 125,000 75,000 Brockton Lane Reconstruction ST-19-0005 26,028 Juneau Lane from Hampton Hills to 59th Ave ST-20-0001 310,000 County Road 9 at TH 169 Bridge Replacement ST-20-0002 300,000 Ridgemount Ave Rehabilitation ST-21-0002 500,000 Annual Street Reconstruction1, 2 ST-XX-9001 552,000 2,200,000 1,100,000 1,100,000 1,100,000 1,200,000 1,200,000 1,500,000 1,700,000 1,400,000 1,700,000 Annual Mill & Overlay2 ST-XX-9002 556,089 600,000 400,000 100,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Annual Full Depth Reclamation (FDR)2 ST-XX-9005 200,000 75,000 100,000 100,000 100,000 150,000 150,000 150,000 175,000 175,000 Camera System Upgrades IT-17-0008 115,000 Future Project Contingency 400,000 400,000 400,000 400,000 400,000 Total Water Fund 3,054,117 5,405,000 2,500,000 1,725,000 1,825,000 2,275,000 2,425,000 2,875,000 3,025,000 2,985,000 3,025,000 Inflated Total 2,677,396 3,237,717 3,474,774 3,497,403 3,544,270 Note: A 2% inflation factor is included on placeholder projects, based on the American City and County Magazine's published Construction Cost Index. 1A history of watermain issues is known in the 2019 and 2020 street reconstruction areas. There is no history of issues in the 2021-2023 areas. 2Project area is adjusted to be within CIP based on bid estimates.Appendix E-1City of Plymouth Water Utility Capital Improvement Plan 105 Inflation Rate 2.00% PROJECT DESCRIPTION PROJECT #2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Funding Provided by Sewer Fund Autumn Hills Lift Station SS-16-0001 100,000 500,000 Refurbish Bass Lake Plaza Lift Station SS-18-0001 700,000 Ferndale North Lift Station Generator SS-19-0001 45,000 Kingswood Farms Lift Station Generator SS-19-0002 45,000 Mission Farm Lift Station Generator SS-19-0003 75,000 Mission Farm Lift Station Bypass SS-20-0001 350,000 Lancaster Lift Station Pump Replacement SS-21-0001 150,000 Bass Lake Lift Station Pump Replacement SS-23-0001 250,000 Line Sanitary Sewer Main - annual2 SS-XX-9001 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 Future Lift Station Improvements SS-XX-9003 150,000 250,000 250,000 250,000 250,000 250,000 Juneau Lane from Hampton Hills to 59th Ave ST-20-0001 10,000 County Road 9 at TH 169 Bridge Replacements ST-20-0002 100,000 Annual Street Reconstruction1, 2 ST-XX-9001 10,000 100,000 50,000 50,000 50,000 60,000 60,000 80,000 100,000 75,000 100,000 Annual Mill & Overlay1, 2 ST-XX-9002 277,893 250,000 190,000 80,000 110,000 80,000 80,000 80,000 80,000 90,000 90,000 Annual Full Depth Reclamation (FDR)1, 2 ST-XX-9005 50,000 50,000 50,000 50,000 50,000 60,000 60,000 60,000 60,000 60,000 Future Project Contingency 500,000 500,000 500,000 500,000 500,000 Total Sewer Fund 2,152,893 1,750,000 1,440,000 1,280,000 1,960,000 1,440,000 2,050,000 2,070,000 2,090,000 2,085,000 2,100,000 Inflated Total 2,263,366 2,331,156 2,400,753 2,442,910 2,460,485 Note: A 2% inflation factor is included on placeholder projects, based on the American City and County Magazine's published Construction Cost Index. 1Project cost is dependent of the size of the project area. 2Project area is adjusted to be within CIP based on bid estimates.Appendix E-2City of Plymouth Sanitary Sewer Utility Capital Improvement Plan 106 Inflation Rate 2.00% PROJECT DESCRIPTION PROJECT #2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Funding Provided by Water Resources Fund Chelsea Woods Drainage - Weston Ln to CR 64 WR-15-0004 50,000 400,000 Weston Lane Storm Sewer Lift Station Rehab.WR-16-0001 75,000 475,000 Wild Wings Western Wetland Improvements WR-17-0001 100,000 100,000 Harbor Place Erosion Repair WR-17-0003 200,000 St. Mary's Addition Drainage Improvement WR-18-0001 125,000 Mengelkochs First Addition Drainage Improvement WR-18-0002 20,000 50,000 Plum Tree East Drainage Improvement WR-18-0003 20,000 250,000 Schiebers Addition Erosion Repair WR-18-0004 20,000 150,000 Elm Creek Stream Restoration - HWY 55 to WHS1,4 WR-18-0005 598,000 Ivanhoe/Pleasant Hills Drainage Improvement WR-18-0007 50,000 50,000 Meadow Wood Drainage Improvement WR-18-0009 150,000 100,000 4th and Zircon Drainage Improvement WR-18-0010 60,000 50,000 19th Avenue/Dunkirk Lane Pond Improvement1 WR-19-0001 75,000 250,000 Northwest Greenway Trailhead Playfield 10 Development Stormwater Quality Improvement3 WR-22-0002 375,000 Maple Creek Stream Restoration1 WR-20-0001 50,000 400,000 Plymouth Marketplace Drainage Improvement WR-20-0002 20,000 80,000 County Road 9/Larch Lane Drainage Improvement WR-20-0005 75,000 100,000 Courts/Fields of Nantarre Drainage Improvement WR-20-0006 20,000 100,000 Street Sweeper WR-20-0007 350,000 The Bass and Pomerleau Alum Treatment - Phase 2 WT-20-0008 37,000 Palmer Creek Estates Stream Restoration1 WR-21-0002 75,000 350,000 Ponderosa Woods Stream Restoration WR-21-0003 75,000 Kingsview Heights Drainage Improvement WR-21-0004 25,000 175,000 Schmidt Lake Woods Drainage Improvement WR-21-0005 50,000 200,000 Bass Lake Estates 2nd Add Stream Restoration WR-22-0001 100,000 400,000 Maintain Water Quality Ponds2 WR-XX-0001 75,000 100,000 100,000 100,000 150,000 150,000 150,000 200,000 200,000 200,000 250,000 Unspecified Drainage Improvements2 WR-XX-9002 75,000 75,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 BCWMC Water Quality, Channel, and Basin Improvements2 WR-XX-9003 75,000 75,000 75,000 Future Water Quality Improvements2 WR-XX-9004 1,000,000 1,000,000 1,250,000 1,250,000 1,250,000 New 1/2 ton Pickup CE-20-400X 30,000 Brockton Lane Reconstruction ST-19-0005 17,223 Juneau Lane from Hampton Hills to 59th Ave ST-20-0001 100,000 County Road 9 at TH 169 Bridge Replacement ST-20-0002 100,000 Ridgemount Ave Rehabilitation ST-21-0002 20,000 Annual Street Reconstruction2 ST-XX-9001 10,000 50,000 50,000 80,000 80,000 90,000 90,000 100,000 100,000 100,000 120,000 Annual Mill and Overlay2 ST-XX-9002 58,000 44,000 18,000 26,000 20,000 20,000 20,000 20,000 30,000 30,000 Annual Full Depth Reclamation (FDR)2 ST-XX-9005 50,000 50,000 75,000 75,000 75,000 100,000 100,000 100,000 125,000 125,000 Future Project Contingency 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Total Water Resources Fund 1,295,223 2,040,000 1,794,000 1,948,000 1,006,000 635,000 2,635,000 2,620,000 2,945,000 3,005,000 3,050,000 Inflated Total 2,909,253 2,950,546 3,382,879 3,520,836 3,573,561 Note: A 2% inflation factor is included on placeholder projects, based on the American City and County Magazine's published Construction Cost Index. 2Project area is adjusted to be within CIP based on bid estimates. 3Project will coincide with the Playfield Land Development project. 4Project shifted from what was presented in the 2019-2023 CIP. City of Plymouth Water Resources Capital Improvement Plan 1Projects may be funded by an external source, however, reimbursement is uncertain at this time. Cash balances are projected in Appendix C-4 assuming that external funding is available.Appendix E-3107 Special City Council October 13, 2020 Agenda Number:2.2 To:Dave Callister, City Manager Prepared by:Sandy Engdahl, City Clerk Reviewed by:Laurie Hokkanen, Administrative Services Director Item:Set future Study Sessions 1. Action Requested: Schedule Study Sessions and/or add topics as desired. Calendars are attached to assist with scheduling. 2. Background: Pending Study Session Topics (at least three Council members have approved the following study items on the list): None at this time Other Council requests for Study Session Topics: None at this time Staff requests for Study Session Topics: - Police update (suggest October 27 following budget items) 3. Budget Impact: N/A 4. Attachments: October November December 108 SUN MON TUE WED THU FRI SAT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 October 2020 3400 Plymouth Boulevard Plymouth, MN 55447 OFFICIAL CITY CALENDAR 763-509-5080 plymouthmn.gov 5:00 PM SPECIAL COUNCIL MEETING Utility Study and other funds budget review Council Chambers 7:00 PM REGULAR COUNCIL MEETING Council Chambers 6:00 PM HRA SPECIAL MEETING Virtual 5:00 PM JOINT COUNCIL-HOUSING AND REDEVELOPMENT MEETING HRA Strategic Plan Council Chambers 7:00 PM HRA MEETING Council Chambers SUN TUES MON WED THUR FRI SAT 8:00 AM-4:30 PM ABSENTEE/DIRECT BALLOTING 5:00 PM SPECIAL COUNCIL MEETING Utility Study/other funds if needed Council Chambers 7:00 PM REGULAR COUNCIL MEETING Council Chambers CHANGES ARE NOTED IN RED 7:00 PM PLANNING COMMISSION MEETING Council Chambers CHA 7:00 PM ENVIRONMENTAL QUALITY COMMITTEE MEETING Council Chambers 8:00 AM-4:30 PM ABSENTEE/DIRECT BALLOTING 8:00 AM-4:30 PM ABSENTEE/DIRECT BALLOTING 8:00 AM-4:30 PM ABSENTEE/DIRECT BALLOTING 10:00 AM-3:00 PM ABSENTEE/DIRECT BALLOTING 6:00 PM-9:00 PM Halloween at the Creek Plymouth Creek Center 109 SUN MON TUE WED THU FRI SAT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 November 2020 3400 Plymouth Boulevard Plymouth, MN 55447 OFFICIAL CITY CALENDAR 763-509-5080 plymouthmn.gov 5:00 PM SPECIAL COUNCIL MEETING Review Board and Commission applications and Budget if needed Council Chambers 7:00 PM REGULAR COUNCIL MEETING Council Chambers 7:00 PM PLANNING COMMISSION MEETING Council Chambers THANKSGIVING HOLIDAY 5:00 PM SPECIAL COUNCIL MEETING Discuss process for Street Projects Council Chambers 7:00 PM REGULAR COUNCIL MEETING Council Chambers SUN TUES MON THUR FRI SAT THANKSGIVING HOLIDAY CITY OFFICES CLOSED CITY OFFICES CLOSED 2:00 PM SPECIAL COUNCIL MEETING Canvass results of General Election Virtual VETERANS DAY CITY OFFICES CLOSED 7:00 PM PARK & REC ADVISORY COMMISSION MEETING Council Chambers 7:00 PM ENVIRONMENTAL QUALITY COMMITTEE MEETING Medicine Lake Room 7:00 PM PLANNING COMMISSION MEETING Council Chambers 8:00 AM-5:00 PM ABSENTEE/DIRECT BALLOTING GENERAL ELECTION Polls open 7:00 AM to 8:00 PM 7:00 PM HOUSING AND REDEVELOPMENT AUTHORITY MEETING Medicine Lake Room 6:00 PM INFORMATIONAL MEETING FOR FIRE STATION 3 PROJECT Virtual 110 SUN MON TUE WED THU FRI SAT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 29 29 30 31 December 2020 3400 Plymouth Boulevard Plymouth, MN 55447 OFFICIAL CITY CALENDAR 763-509-5080 plymouthmn.gov 7:00 PM PLANNING COMMISSION MEETING Council Chambers 7:00 PM REGULAR COUNCIL MEETING Council Chambers SUN TUES MON WED THUR FRI SAT 7:00 PM ENVIRONMENTAL QUALITY COMMITTEE MEETING Council Chambers 7:00 PM CHARTER COMMISSION MEETING Medicine Lake Room 7:00 PM PLANNING COMMISSION MEETING Council Chambers CHRISTMAS DAY CITY OFFICES CLOSED CHRISTMAS EVE CITY OFFICES CLOSED AT NOON 2:00 PM-5:00 PM Old Fashioned Christmas Plymouth Creek Park 5:00 PM SPECIAL COUNCIL MEETING Board and Commission Interviews Medicine Lake Room 111