Utility Commission

AGENDA VILLAGE OF LITTLE CHUTE UTILITY COMMISSION MEETING PLACE: Village Hall Board Room DATE: Tuesday, October 16, 2018 TIME: 6:00 p.m. A. Call to Order B. Roll Call C. Public Appearance for Items Not on the Agenda ──────────────────────────────────────────────────────────── 1. Approval of Minutes Utility Commission Minutes of September 18, 2018 2. Discussion—2019 Budget 3. Progress Reports a. MCO Operations Update b. Director of Public Works c. Finance Director 4. Approval of Vouchers 5. Unfinished Business 6. Items for Future Agenda 7. Adjournment Requests from persons with disabilities who need assistance to participate in this meeting should be made with as much advance notice as possible to the Clerk's Office at 108 West Main Street, (920) 423-3852 Prepared: October 11, 2018  MINUTES OF THE UTILITY COMMISSION MEETING SEPTEMBER 18, 2018 Call to Order The Utility Commission meeting was called to order at 6:00 P.M. by Kevin Coffey, Chair Roll Call PRESENT: Kevin Coffey, Chair Michael Vanden Berg Mark Gloudemans Tim Bevers Tim Wegand EXCUSED: Jessica Schultz ALSO PRESENT: Village Administrator James Fenlon, Director of Public Works Kent Taylor, Finance Director Valerie Clarizio, Jerry Verstegen, MCO Public Appearance for Items Not on the Agenda None Approval of Minutes from the Utility Commission Meeting of August 28, 2018 Moved by M. Gloudemans, seconded by T. Wegand to Approve Minutes from the Utility Commission of August 28, 2018 All Ayes – Motion Carried Move items 4 and 5a Motion by K. Coffey, seconded by T. Wegand to move agenda items around, moving items 4 and 5A ahead of 2. All Ayes – Motion Carried Discussion/Action—2019 Salt RFP Bid Results Jerry Verstegen, MCO advised the Board regarding bids for Salt and his recommendation to approve Midwest Salt for the 2019 Primary salt vendor at $109.00 per ton Moved by T. Bevers, seconded by T. Wegand to Approve Midwest Salt for the 2019 Primary Salt Vendor All Ayes – Motion Carried Progress Reports MCO Operations Update Jerry Verstegen, MCO updated the Commission on Well #4 and a water main break that was found on Moasis and Taylor Street. Also let the Commission know they are doing hydrant flushing, continuing residential meter changes and RFP for Tower #1 inspection will go out next week. Discussion—2019-2023 CIP Administrator Fenlon advised the Commission on the CIP for 2019-2023, focusing more on Utility. Action—Election of Officers Commissioner Coffey advised the positions of officers that need to be elected Moved by T. Bevers, seconded by M. Gloudemans to appoint Kevin Coffey as Chair to the Utility Commission All Ayes – Motion Carried  Moved by K. Coffey, seconded by M. Gloudemans to appoint Tim Wegand as the secretary to the Utility Commission All Ayes – Motion Carried Progress Reports Director of Public Works Director Taylor went over current projects and issues that have come up with all the storms in the area Finance Director Director Clarizio advised that the budget is on-going and plans to have further information in October Approval of Vouchers Moved by T. Bevers, seconded by M. Gloudemans to Approve and Authorize payment of $170,530.83. All Ayes – Motion Carried A second motion was requested as the first total was not the total of all the Utility Bills List Moved by K. Coffey, seconded by M. Gloudemans to Approve and Authorize payment of the vouchers and draw from the respective funds in the amount of $776, 647.76 All Ayes – Motion Carried Unfinished Business None Items for Future Agenda 2019 Budget Adjournment Moved by M. Gloudemans, seconded by T. Wegand to Adjourn the Meeting at 6:50 p.m. All Ayes – Motion Carried VILLAGE OF LITTLE CHUTE By: Kevin Coffey, Chair Attest: Laurie Decker, Village Clerk  Sewer Utility 610-53610 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Adopted Estimated Request Recommend Budget REVENUE 32290 Lateral Permits 3,275 4,105 3,000 3,000 2,000 3,000 34449 Residential - Multi Family 146,853 151,051 145,000 145,000 143,000 143,000 34450 Sales Residential 1,215,233 1,180,072 1,160,000 1,160,000 1,160,500 1,160,500 34451 Sales Commercial 222,136 212,144 210,000 210,000 215,000 215,000 34452 Sales Industrial 809,747 848,656 820,000 820,000 805,000 805,000 34464 Sales Public Authorities 173,198 272,637 200,000 200,000 200,000 200,000 34470 Forfeited Discounts 12,863 13,336 10,000 10,000 10,000 10,000 34471 Lateral Non-Compliance Fee 8,382 5,200 5,200 5,200 5,200 5,200 34474 Non-Resident Surcharge 30,295 41,227 34,000 34,000 30,000 30,000 34475 Other Operating Revenue 160 2,227 2,200 2,200 1,000 1,500 34901 Other Charges for Services - - - - - - Operating Revenue 2,622,143 2,730,654 2,589,400 2,589,400 2,571,700 2,573,200 - - OPERATING EXPENSES 53611 Treatment Expenses 1,451,109 1,638,816 1,601,300 1,601,300 1,601,300 1,601,300 53612 Collection Expenses 113,400 104,861 153,849 153,849 156,926 150,146 53613 Customer Accounts Expenses 85,841 91,776 89,129 89,129 87,715 97,773 53614 Admin & General Expenses 103,259 91,654 102,764 102,764 82,240 113,151 53610-403 Depreciation 202,635 202,635 202,000 202,000 202,635 202,635 53610-404 Depreciation-Contributed - - - Total Operating Expenses 1,956,244 2,129,742 2,149,042 2,149,042 2,130,816 2,165,005 - - Operating Income 665,899 600,912 440,358 440,358 440,884 408,195 - - NONOPERATING REVENUES (EXPENSES) 36101 Interest Income 19,014 15,838 10,000 10,000 8,544 10,000 37901 Interest-Special Assesment 1,395 124 750 750 70 100 39500 Gains/(Loss) on Investments 2,899 (3,072) 1,000 1,000 110 - 53614-225 Other Non Operating Expense - - - 38612 Insurance Reimbursement - - - 37902 Special Charges 6,073 4,320 6,000 6,000 4,200 4,200 29,381 17,211 17,750 17,750 12,924 14,300 - - 53610-427 Interest Expense (30,260) (23,654) (18,377) (18,377) (18,377) (12,698) 53610-431 Capitalized & Other Interest - - - - - - (30,260) (23,654) (18,377) (18,377) (18,377) (12,698) - - 53610-428 Amort. Of Debt Discount (810) (810) (833) (833) (833) (850) 53610-434 Amort. Of Refunding - - - Total Non-Operating Revenue (Expense) (1,689) (7,253) (1,460) (1,460) (6,286) 752 - - Income before Capital Contributions and Transfers 664,210 593,658 438,898 438,898 434,598 408,947 - - 39600 Capital Contributions 158,471 71,221 - - - - - - 53610-409 Payment in Lieu of Tax (8,708) (8,712) (8,800) (8,800) (8,712) (8,712) Total Contributions&Transfer 149,763 62,509 (8,800) (8,800) (8,712) (8,712) - - 53610-431 Change in Net Assets 813,973 656,167 430,098 430,098 425,886 400,235 - - SOURCES & USES OF FUNDS 2019 2019 2019 2016 2017 2018 2018 2018 Dept Admin Adopted Actual Actual Adopted Adopted Estimated Request Recommend Budget + Net Income 655,502 584,946 430,098 430,098 425,886 400,235 + Depreciation 202,635 202,635 202,000 202,000 202,635 202,635 + Amortization-Issue Expense 810 810 833 833 833 850 + Long-term Debt 575,000 - - - Fixed assets(Capital Expense) (380,500) (617,900) (327,218) (327,218) (364,729) - - Principal Repayment (1,029,642) (275,989) (291,006) (291,006) (291,006) (159,174) + Private Lateral Assessments 72,800 106,400 37,511 37,511 37,511 - +/Transfer to/from Water Utility (8,708) (8,712) (8,800) (8,800) (8,712) (8,712) +/Transfer to/from Reserve - - -  +/Transfer to/from Capital Projects +/Transfer to/from Debt Service Net Change 87,897 (7,810) 43,418 43,418 2,418 435,834 - - Capital Contributions 158,471 71,221 - - - - CAPITAL EXPENSE PLAN (Fixed Assets line above) 19201 Equipment Replacement - - - 19202 New Equipment - - - 19220 Mains-Relays 307,700 511,500 327,218 327,218 327,218 - 19225 Lateral Relay - - - - Private Laterals 72,800 106,400 37,511 37,511 37,511 - 19230 Mains-New Extensions - - - 19240 Mains-Subdivisions - - - Total Capital Plan 380,500 617,900 364,729 364,729 364,729 - - - To Fixed Assets line above DEBT SERVICE REQUIREMENTS ALL DEBT Operating Revenues 2,622,143 2,730,654 2,589,400 2,589,400 2,571,700 2,573,200 Less: Operating Expenses (1,753,609) (1,927,107) (1,947,042) (1,947,042) (1,928,181) (1,962,370) Add Back Depreciation 202,635 202,635 202,000 202,000 202,635 202,635 Add: Evergreen Dr assessments - - - - - - Add: Interest Income 29,381 17,211 17,750 17,750 12,924 14,300 Net revenue for All coverage 1,100,550 1,023,393 862,108 862,108 859,078 827,765 - - Debt Service (G.O. & Revenue) 291,917 301,502 309,383 309,383 309,383 171,872 Coverage Requirement 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 Required Net Revenue 364,896 376,877 386,729 386,729 386,729 214,840 - - Excess/(deficit) revenue 735,654 646,515 475,379 475,379 472,349 612,925 All Debt coverage ratio 3.77 3.39 2.79 2.79 2.78 4.82 REVENUE BONDS ONLY Operating Revenues 2,622,143 2,730,654 2,589,400 2,589,400 2,571,700 2,573,200 Less: Operating Expenses (1,753,609) (1,927,107) (1,947,042) (1,947,042) (1,928,181) (1,962,370) Add Back Depreciation 202,635 202,635 202,000 202,000 202,635 202,635 Add: Evergreen Dr assessments - - - - - - Add: Interest Income 29,381 17,211 17,750 17,750 12,924 14,300 Net revenue for Rev. coverage 1,100,550 1,023,393 862,108 862,108 859,078 827,765 - - Debt Service (Revenue) - - - - - - - Coverage Requirement 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 Required Net Revenue - - - - - - - - Excess/(deficit) revenue 1,100,550 1,023,393 862,108 862,108 859,078 827,765 - - Revenue Bond coverage ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Sewer Utility Expense Detail 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Adopted Estimated Request Recommend Budget 53611 Treatment Expense 204 HOV Metro Disposal Fees 1,619 1,287 1,300 1,300 1,300 1,300 225 HOV Metro Disposal Fees 1,449,491 1,634,530 1,600,000 1,600,000 1,600,000 1,600,000 261 Engineering - 3,000 - - - - Total Treatment Expense 1,451,109 1,638,816 1,601,300 1,601,300 1,601,300 1,601,300 - - Acct Number 53612 Collection Expense 101 Salaries 56,326 59,169 78,948 78,948 82,412 78,711 102 Part-Time Wages 933 20 1,000 1,000 1,061 1,000 103 Social Security 4,324 4,471 6,131 6,131 6,459 6,113 104 Retirement 3,748 4,034 5,303 5,303 5,586 5,169 105 Health Insurance 19,503 13,287 24,570 24,570 24,205 21,452 107 Life Insurance 43 50 66 66 59 59 108 Dental Insurance 939 1,010 1,680 1,680 1,876 1,492 109 Disability Insurance 170 246 221 221 209 220 110 Overtime 168 233 200 200 959 200 115 Utility Locates - - - 201 Training/Conferences - - - 204 Contractual Services - - - - 2,870 - 205 Equipment Repair - - - 208 Books, Subscriptions - - - 209 Telephone Locates 6,782 4,873 5,500 5,500 5,500 5,500 210 Equipment Rental - - 250 250 250 250 211 Railroad Easement 180 180 180 180 180 180 213 Safety Equipment 539 - 500 500 500 500  216 Construction Materials 915 - 500 500 500 500 218 Operational Supplies 271 265 200 200 200 200 221 Small Equipment 503 - 500 500 500 500 224 Mapping - - - 227 Public Information 80 98 100 100 100 100 247 Vehicle 5,068 6,824 7,500 7,500 7,500 7,500 249 Utilities 284 202 - - - - 251 Maintenance-Mains 740 - 3,000 3,000 1,000 3,000 253 Maintenance-Meters 11,884 9,898 12,500 12,500 12,500 12,500 256 Maintenance-I & I - - 5,000 5,000 2,500 5,000 261 Engineering - - - 264 SSES - - - 301 Camera (50 sewer/50 storm) - - - Total Collection Expense 113,400 104,861 153,849 153,849 156,926 150,146 - - Sewer Utility Expense Detail Acct 2019 2019 2019 Number 2016 2017 2018 2018 2018 Dept Admin Adopted 53613 Customer Accounts Expense Actual Actual Adopted Adopted Estimated Request Recommend Budget 101 Salaries 16,978 18,211 17,278 17,278 17,472 25,473 102 Part-time Wages - 2,491 7,195 7,195 6,832 7,406 103 Social Security 1,401 1,603 2,025 2,025 1,905 2,102 104 Retirement 1,239 1,426 1,481 1,481 1,211 1,720 105 Health Insurance 8,372 5,999 4,914 4,914 5,465 4,832 107 Life Insurance 20 22 18 18 19 19 108 Dental Insurance 438 482 470 470 453 470 109 Disability Insurance 50 75 48 48 48 51 110 Overtime 2,012 820 2,000 2,000 610 2,000 204 Billing Services 49,958 54,615 47,000 47,000 47,000 47,000 206 Office Supplies 107 109 200 200 200 200 226 Postage 3,550 2,800 3,000 3,000 3,000 3,000 228 Service Fees/Finance Charges 1,716 3,124 3,500 3,500 3,500 3,500 Total Customer Accounts Expense 85,841 91,776 89,129 89,129 87,715 97,773 - - Acct Number 53614 Admin & General Expense 101 Salaries 43,434 33,132 48,732 48,732 32,399 56,487 102 Part-Time Wages 3,147 3,159 - - 30 - 103 Social Security 3,491 2,702 3,728 3,728 2,481 4,321 104 Retirement 5,867 12,562 3,265 3,265 2,172 3,700 105 Health Insurance 10,893 7,241 10,625 10,625 8,301 10,449 107 Life Insurance 24 26 37 37 24 37 108 Dental Insurance 442 390 806 806 356 850 109 Disability Insurance 129 132 221 221 94 220 110 Overtime - - - 201 Training/Conferences 26 - 1,000 1,000 1,000 1,000 204 Monitoring/Contract Services 6,140 2,683 3,000 3,000 3,000 3,000 206 Office Supplies 24 - 500 500 800 800 208 Books, Subscrip., Dues 1,231 917 1,000 1,000 2,000 2,000 225 Other - - - 226 Postage - 40 - - 40 50 227 Public Information 146 - 1,000 1,000 500 1,000 229 Investment Service fee 2,932 2,555 2,750 2,750 2,943 2,950 230 Workers Comp Insurance 3,000 4,500 4,500 4,500 4,500 4,612 231 Property & Liab. Insurance 9,232 10,016 7,500 7,500 7,500 7,575 239 Rent 6,600 6,600 6,600 6,600 6,600 6,600 240 Computer Maintenance - - - 261 Engineering - - - 262 Legal/Audit 6,500 5,000 7,500 7,500 7,500 7,500 Total Admin & General Expense 103,259 91,654 102,764 102,764 82,240 113,151 - - Water Utility 620-53600 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Amended Estimated Request Recommend Budget REVENUE 32280 Well Permit 139 100 1,100 1,100 1,100 1,000  33290 Energy Grant - 17,000 - - - 34449 Residential Multi-Family 91,639 92,943 94,000 94,000 88,500 92,000 34450 Sales Residential 930,900 907,037 925,000 925,000 936,900 930,000 34451 Sales Commercial 157,493 149,623 155,000 155,000 160,000 160,000 34452 Sales Industrial 488,910 471,961 475,000 475,000 465,000 465,000 34462 Private Fire Protection 49,924 51,743 52,500 52,500 52,000 52,000 34463 Public Fire Protection 420,804 420,127 413,270 413,270 420,127 420,127 34464 Sales Public Authorities 43,911 61,393 53,000 53,000 38,000 40,000 34470 Forfeited Discounts 9,163 9,950 10,000 10,000 8,000 8,000 34473 Reconnection Fee 180 400 120 120 160 160 34475 Other Operating 12,164 10,178 12,120 12,120 58,000 59,572 34476 Private Inspections - - - - Operating Revenue 2,205,227 2,192,455 2,191,110 2,191,110 2,227,787 2,227,859 - - OPERATING EXPENSES 53604 Water Source Expenses 35,306 46,358 33,021 33,021 34,086 38,610 - - 53624 Pumping Expenses 219,625 234,524 213,021 213,021 218,801 235,121 - - 53634 Treatment Expenses 359,645 363,867 385,021 385,021 365,706 387,345 - - 53644 Distribution Expenses 316,628 295,941 394,195 394,195 337,969 358,269 - - 53904 Customer Accounts Expenses 48,191 45,656 52,755 52,755 46,836 53,573 - - 53924 Admin & General Expenses 89,072 97,174 84,486 84,486 69,290 88,423 - - 53600-408 Taxes 2,819 2,193 2,300 2,300 2,300 2,300 53600-403 Depreciation 308,053 333,408 310,000 310,000 310,000 310,000 53600-404 Depreciation-Contributed 81,353 83,229 81,300 81,300 81,300 81,300 Total Operating Expenses 1,460,693 1,502,349 1,556,099 1,556,099 1,466,288 1,554,941 - - Operating Income 744,533 690,106 635,011 635,011 761,499 672,918 - - NONOPERATING REVENUES (EXPENSES) 36101 Interest on Investments 11,786 11,247 9,000 9,000 10,500 10,500 39500 Gains/(Loss) on Investments 27 (977) - - 36 - - - 11,813 9,000 9,000 10,500 - - 53600-427 Interest Expense (82,926) (59,662) (46,285) (46,285) (64,632) (57,382) 53600-431 Capitalized & Other Interest - - - - - - (82,926) (46,285) (46,285) (57,382) - - 53600-428 Amortiz. Of Debt Discount 1,390 1,225 1,164 1,164 1,164 1,164 37902 Special Charges Interest 237 242 250 250 105 250 34472 Tower Lease 45,249 48,712 51,364 51,364 51,000 51,000 37901 Interest on Special Assessments 653 - 300 300 - 300 34521 Misc. Non-Operating Income - - - - 34471 Misc Charges 1,397 725 1,000 1,000 850 850 47,536 52,914 52,914 52,400 - - Total Non-Operating Revenue (Expense) (22,187) 1,225 16,793 16,793 1,164 6,682 - - Income before Capital Contributions and Transfers 722,347 691,331 651,804 651,804 762,663 679,600 - - 39600 Capital Contributions 152,580 63,491 - - - - - 53600-409 Payment in Lieu of Tax (207,292) (207,287) (207,400) (207,400) (207,400) (207,400) 53600-425 PSC Amortiz. Account 31,400 (31,400) (31,400) (31,400) (31,400) (31,400) 53600-435 Deferred Debit Expense 36,015 - - - - - Total Contributions&Transfers (23,312) (175,196) (238,800) (238,800) (238,800) (238,800) - - Change in Net Assets 699,035 516,134 413,004 413,004 523,863 440,800 - - Water Utility SOURCES & USES OF FUNDS 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Adopted Estimated Request Recommend Budget + Net Income 546,455 452,643 413,004 413,004 523,863 440,800 - - + Depreciation 389,406 416,637 391,300 391,300 391,300 391,300 - - + Amortization-Issue Expense (37,405) (1,225) (1,164) (1,164) (1,164) (1,164) - - + Long-term Debt 410,000 1,495,000 - - - - Fixed assets(Capital Expense) (1,165,000) (568,700) (334,379) (334,379) (334,379) (65,718) - - - Principal Repayment (735,645) - (603,064) (603,064) - - + Evergreen Dr assessments - - - - + Jefferson tower paint amortization - - - - - - +/Transfer to/from Debt Service - - - - - - Net Change (592,189) 1,794,355 (134,303) (134,303) 579,620 765,218 - - Capital Contributions 152,580 63,491 - - - - - - CAPITAL EXPENSE PLAN (Fixed Assets line above)  19201 Equipment Replacement 50,000 50,000 55,000 55,000 55,000 19202 New Equipment - - - 19203 Meters 5,000 21,600 57,000 57,000 57,000 24,400 19204 Hydrants 10,000 10,000 12,500 12,500 12,500 20,120 19205 Valves/Valve Boxes - - - 5,198 19210 Buildings-Replacement - 55,600 - - 19215 Buildings-New - - - 19220 Mains-Relays 1,100,000 416,500 209,879 209,879 209,879 19230 Mains-New Extensions - - - 19240 Mains-Subdivisions - - - 19250 Plants - 15,000 - - 7,500 19253 Towers/Reservoirs - - - 19254 Pumps - - - 8,500 - - Total Capital Plan 1,165,000 568,700 334,379 334,379 334,379 65,718 - - To Fixed Assets line above DEBT SERVICE REQUIREMENTS ALL DEBT Operating Revenues 2,205,227 2,192,455 2,191,110 2,191,110 2,227,787 2,227,859 - - Less: Operating Expenses (1,457,874) (1,500,156) (1,472,499) (1,472,499) (1,463,988) (1,552,641) - - Add Back: Depreciation-Regular 308,053 333,408 310,000 310,000 310,000 310,000 - - Add: Evergreen Dr assessments - - - - - - - - Add: Interest Income 12,466 10,269 9,300 9,300 10,536 10,800 - - Net revenue for All coverage 1,067,872 1,035,976 1,037,911 1,037,911 1,084,335 996,018 - - Debt Service(G.O. & Revenue) 549,081 - 724,243 724,243 - - Coverage Requirement 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 Required Net Revenue 686,351 - 905,304 905,304 - - - - Excess/(deficit) revenue 381,521 1,035,976 132,607 132,607 1,084,335 996,018 - - All Debt coverage ratio 1.94 #DIV/0! 1.43 1.43 #DIV/0! #DIV/0! #DIV/0! #DIV/0! REVENUE BONDS ONLY Operating Revenues 2,205,227 2,192,455 2,191,110 2,191,110 2,227,787 2,227,859 - - Less: Operating Expenses (1,376,521) (1,416,927) (1,472,499) (1,472,499) (1,382,688) (1,471,341) - - Add Back: Depreciation-Regular 308,053 333,408 310,000 310,000 310,000 310,000 - - Add: Evergreen Dr assessments - - - - - - - - Add: Interest Income 12,466 10,269 9,300 9,300 10,536 10,800 - - Net revenue for Rev. coverage 1,149,225 1,119,205 1,037,911 1,037,911 1,165,635 1,077,318 - - Debt Service 620,198 - 443,319 443,319 - - Coverage Requirement 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 Required Net Revenue 775,248 - 554,149 554,149 - - - - Excess/(deficit) revenue 373,978 1,119,205 483,762 483,762 1,165,635 1,077,318 - - Revenue Bond coverage ratio 1.85 #DIV/0! 2.34 2.34 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Water Utility Expense Detail 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Adopted Estimated Request Recommend Budget 53604 Water Source Expense 101 Supervision/Engineering 3,385 1,651 2,650 2,650 - 2,871 103 Social Security 253 122 203 203 - 220 104 Retirement 154 112 178 178 - 188 105 Health Insurance 509 355 590 590 - 580 107 Life Insurance 1 1 2 2 - 2 108 Dental Insurance 34 25 354 354 - 41 109 Disability Insurance 6 7 44 44 - 8 116 MCO Allocated 25,770 41,405 25,000 25,000 25,086 25,700 221 Small Equipment 5,196 - 4,000 4,000 3,500 3,500 257 Maintenance - Wells - 2,679 - - 5,500 5,500 Total Water Source Expense 35,306 46,358 33,021 33,021 34,086 38,610 - - 53624 Pumping Expense 101 Supervision/Engineering 3,385 1,876 2,650 2,650 4,054 2,871 103 Social Security 253 141 203 203 311 220 104 Retirement 154 128 178 178 272 188 105 Health Insurance 509 392 590 590 885 580 107 Life Insurance 1 1 2 2 3 2 108 Dental Insurance 34 25 354 354 59 41 109 Disability Insurance 6 7 44 44 12 8 116 MCO Allocated 52,504 67,708 50,000 50,000 65,605 67,211 204 Contractual Services - 18,140 - - - - 221 Small Equipment 534 - 2,000 2,000 1,800 2,000 249 Power Purchased 161,070 142,707 150,000 150,000 142,000 145,000 254 Maintenance - Pumphouse - - - - 255 Maintenance - Pumping Equip 1,177 3,399 7,000 7,000 3,800 17,000 261 Engineering - - - - Total Pumping Expense 219,625 234,524 213,021 213,021 218,801 235,121 - - 53634 Treatment Expense  101 Supervision/Engineering 3,765 2,130 2,650 2,650 4,050 2,871 103 Social Security 282 158 203 203 310 220 104 Retirement 179 145 178 178 292 188 105 Health Insurance 588 449 590 590 885 580 107 Life Insurance 1 1 2 2 3 2 108 Dental Insurance 39 30 354 354 59 41 109 Disability Insurance 6 9 44 44 12 8 116 MCO Allocated 51,339 64,361 54,500 54,500 64,102 65,672 204 Permits - - - - - - 205 Equipment Repair - - - - 214 Chlorine 12,333 10,897 12,000 12,000 13,643 13,643 218 Resin - - - - 220 Sodium Silicate 44,789 50,351 40,000 40,000 54,000 55,620 221 Small Equipment 2,111 732 2,500 2,500 850 2,500 224 Salt 211,912 180,190 225,000 225,000 185,000 202,000 225 Sanitary Discharge 19,285 19,137 25,000 25,000 24,000 24,000 249 Utilities 396 - - - 254 Maint - Treatment Plant - 6,703 - - - - 255 Maint - Treatment Equipment 12,621 28,575 22,000 22,000 18,500 20,000 261 Engineering - - - - Total Treatment Expense 359,645 363,867 385,021 385,021 365,706 387,345 - - Water Utility Expense Detail 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Adopted Estimated Request Recommend Budget 53644 Distribution Expense 100 Supervision/Engineering - - 6,000 6,000 - - 101 Salaries 34,896 30,860 40,635 40,635 45,246 39,330 102 Part-Time Wages 1,121 91 - - 2,500 1,000 103 Social Security 2,707 2,350 3,568 3,568 3,689 3,085 104 Retirement 2,165 2,121 3,125 3,125 3,064 2,576 105 Health Insurance 6,179 5,805 10,232 10,232 11,601 9,290 107 Life Insurance 19 24 42 42 50 28 108 Dental Insurance 433 479 1,062 1,062 662 635 109 Disability Insurance 77 121 131 131 133 110 110 Overtime - 333 400 400 475 - 114 Benefit Cost Adjustment - - - - 115 Service Contracts - - - - - - 116 MCO - Tanks 4,364 5,228 6,500 6,500 4,451 4,560 117 MCO - Meters 53,774 50,484 61,000 61,000 58,149 59,572 118 MCO - Mains 78,799 45,698 76,000 76,000 47,340 48,499 119 MCO - Services 17,820 12,526 21,000 21,000 11,560 11,843 120 MCO - Hydrants 17,356 18,117 18,000 18,000 25,028 25,641 204 Water Testing 2,366 5,995 7,500 7,500 7,650 6,100 209 Telephone Locates 12,156 9,248 10,000 10,000 9,000 10,000 211 Railroad Easement - - - - 213 Safety Equipment 170 1,145 1,000 1,000 940 1,000 216 Construction Materials 2,212 7,962 - - 4,320 5,000 218 Operational Supplies 629 102 5,000 5,000 611 5,000 221 Small Equipment 687 231 2,500 2,500 2,500 2,500 224 Mapping - - - - 225 SCADA - - 5,000 5,000 2,100 5,000 247 Vehicle 8,156 8,313 8,000 8,000 12,000 9,500 250 Maintenance-Tank/Reservoir 5,527 3,532 4,000 4,000 3,600 3,500 251 Maintenance-Mains 44,609 64,212 65,500 65,500 56,000 65,000 252 Maintenance-Services 7,440 5,112 12,500 12,500 9,000 12,500 253 Maintenance-Meters 4,581 4,765 5,000 5,000 6,000 6,000 254 Maintenance-Hydrants 2,369 7,055 15,000 15,000 5,800 15,500 255 Backflow Inspection 6,016 4,033 5,500 5,500 4,500 5,500 261 Engineering - - - - Total Distribution Expense 316,628 295,941 394,195 394,195 337,969 358,269 - - 53904 Customer Accounts Expense 100 Supervision/Engineering - - - - 101 Salaries 16,756 18,223 24,726 24,726 14,475 18,068 102 Part-Time Wages 2,577 - - 7,087 7,674 103 Social Security 1,403 1,611 2,045 2,045 1,697 2,122 104 Retirement 1,241 1,433 1,791 1,791 981 1,737 105 Health Insurance 8,627 5,999 6,880 6,880 5,465 4,832 107 Life Insurance 20 22 39 39 19 19 108 Dental Insurance 439 482 605 605 453 470 109 Disability Insurance 50 75 69 69 49 51 110 Overtime 2,026 820 2,000 2,000 610 2,000 201 Training & Conferences - 425 1,000 1,000 500 1,000 204 Billing Services 10,540 7,682 7,050 7,050 7,700 7,800 206 Office Supplies 107 109 200 200 1,400 1,400 226 Postage 3,550 3,075 3,250 3,250 3,800 3,800 228 Service Fees/Finance 1,716 3,124 3,100 3,100 2,600 2,600 229 Credit Card Fees 1,716 - - - - -  Total Customer Accounts Expense 48,191 45,656 52,755 52,755 46,836 53,573 - - Water Utility Expense Detail 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Adopted Estimated Request Recommend Budget 53924 Admin & General Expense 101 Salaries 16,139 18,366 19,465 19,465 19,697 21,182 102 Part-Time Wages 3,147 3,159 - - 120 - 103 Social Security 1,432 1,594 1,489 1,489 1,517 1,620 104 Retirement (1,597) 8,102 1,304 1,304 1,320 1,387 105 Health Insurance 4,146 4,873 5,307 5,307 5,403 5,218 107 Life Insurance 9 16 14 14 14 14 108 Dental Insurance 156 198 202 202 203 363 109 Disability Insurance 45 76 55 55 53 59 110 Overtime - - - - 112 Commission Per Diem 630 2,330 3,400 3,400 1,525 3,400 201 Training/Conferences 1,273 1,168 3,000 3,000 500 3,000 203 Telephone 1,842 3,013 3,500 3,500 3,100 3,500 204 Contractual Services 5,101 12,571 13,000 13,000 2,800 13,000 206 Office Supplies 768 92 1,500 1,500 350 1,500 207 Printing & Reproduction - - - - 208 Books, Subscrip., Dues 2,344 1,696 2,000 2,000 3,200 2,000 213 Safety Equipment/Supplies - - - - 219 Awards & Recognition - - - - 225 Other Permits - - - - 226 Postage 2,815 2,078 3,000 3,000 2,075 3,000 227 Public Information 1,023 655 750 750 913 1,000 229 Investment Service fee 4,077 4,745 4,300 4,300 4,300 4,300 230 Workers Comp Insurance 2,000 3,000 3,250 3,250 3,250 3,330 231 Property & Liab. Insurance 28,428 10,008 10,000 10,000 10,000 10,100 239 Rent 6,600 6,600 6,600 6,600 6,600 6,600 240 Computer Maintenance 1,860 - 2,000 2,000 2,000 3,500 243 Custodial Contractual 334 334 350 350 350 350 247 Vehicle Expense - - - - 262 Legal/Audit 6,500 12,500 - - - 429 Paying Agent Fees - - - - Total Admin & General Expense 89,072 97,174 84,486 84,486 69,290 88,423 - - Storm Water Utility 630-53440 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Amended Estimated Request Recommend Budget REVENUE 32290 Storm Water Permits 12,957 14,875 10,000 10,000 10,000 12,000 34449 Residential Multi - Family 40,873 48,415 44,000 44,000 44,000 45,000 34450 Sales Residential 288,933 336,269 320,000 320,000 320,000 320,000 34451 Sales Commercial 392,907 455,200 435,000 435,000 410,000 415,000 34452 Sales Industrial 84,446 124,069 115,000 115,000 115,000 116,000 34464 Sales Public Authorities 56,066 73,335 62,000 62,000 62,000 65,000 34470 Forfeited Discounts 2,570 3,825 3,000 3,000 3,000 3,100 34471 Miscellaneous Charges - - - 34475 Other Revenue - - - 34521 Misc. Non-Operating Income - - - Operating Revenue 878,753 1,055,988 989,000 989,000 964,000 976,100 - - OPERATING EXPENSES 53441 Pond Expenses 37,436 46,765 58,094 58,094 44,408 57,933 53442 Collection Expenses 168,834 170,510 220,001 220,001 159,780 191,529 53443 Customer Accounts Expenses 32,651 31,632 34,502 34,502 34,303 34,661 53444 Admin & General Expenses 122,543 126,799 108,766 108,766 92,346 122,847 53440-408 Taxes - - - 53440-403 Depreciation 362,001 374,355 362,000 362,000 374,355 374,355 53440-410 Vandenbroek District Base 4,448 4,438 4,500 4,500 4,428 4,428 Total Operating Expenses 727,914 754,499 787,863 787,863 709,620 785,753 Operating Income 150,839 301,489 201,137 201,137 254,380 190,347 - - ONOPERATING REVENUES (EXPENSE 36101 Interest Income 19,333 25,381 10,000 10,000 24,800 15,000 39500 Gain/(Loss) on Investments 4,514 (1,724) 2,000 2,000 1,288 2,000 23,847 23,657 12,000 12,000 26,088 17,000 - - 53440-427 Interest Expense (81,191) (102,047) (104,860) (104,860) (115,183) (104,713) 53440-431 Capitalized & Other Interest - - - - - - (81,191) (102,047) (104,860) (104,860) (115,183) (104,713) - - 53440-428 Amort. Of Debt Discount (811) (605) (610) (610) (605) (605) 53440-434 Amort. Of Refunding 806 (672) - - (1,477) (1,477) 53440-435 Deferred Debit Expense (49,828) - - - - - 33290 State Grant 11,811 28,707 - - - - 38241 Equipment Rental - - - - - - 39050 Sale of Village Property - - - - - - 39060 Sale of Equipment - - - 37901 Interest Special Assessment 1,072 189 850 850 232 500 37902 Special Charges Interest - 796 - - 77 - 12,883 29,691 850 850 309 500 - - Total Non-Operating Revenue (Expense) (44,466) (49,976) (92,620) (92,620) (90,868) (89,295) - - Income before Capital Contributions and Transfers 106,373 251,514 108,517 108,517 163,512 101,052 - - 39600 Capital Contributions 330,405 625,252 - - 844,948 1,858,000 - - 59000-497 Transfer -Other Funds - - - - - - Total Contributions&Transfer 330,405 625,252 - - 844,948 1,858,000 - - Change in Net Assets 436,778 876,765 108,517 108,517 1,008,460 1,959,052 - - Storm Water Utility SOURCES & USES OF FUNDS 2019 2019 2019 2016 2017 2018 2018 2018 Dept Admin Adopted Actual Actual Adopted Amended Estimated Request Recommend Budget + Net Income 74,777 502,410 (253,483) (253,483) 634,105 1,584,697 - - + Depreciation 362,001 374,355 362,000 362,000 374,355 374,355 - - + Amortization-Debt Discount 811 605 610 610 605 605 - - + Long-term Debt - - - - Fixed assets(Capital expense) (2,027,607) (1,110,000) (844,498) (844,498) (844,498) (2,196,760) - - - Principal Repayment (275,894) - (363,905) (363,905) - - +/Accounts Receivable Change - - - - - - +/Transfer to/from General Fund - - - - - - +/Transfer to/from TID - - - - - - +/Transfer to/from Capital Projects - - - - - - +/Transfer to/from Debt Service - - - - - - Net Change (1,865,911) (232,630) (1,099,276) (1,099,276) 164,567 (237,103) - - Capital Contributions 330,405 625,252 579,603 579,603 844,948 1,858,000 - - CAPITAL EXPENSE PLAN (Fixed Assets line above) 19201 Equipment Replacement - - - - - 238,000 19202 New Equipment - - - - - - 19220 Mains-Relays 247,800 - 264,895 264,895 264,895 19230 Mains-New Extensions 1,779,807 1,110,000 579,603 579,603 579,603 1,958,760 19240 Mains-Subdivisions - - - - - - 19250 Ponds/Culverts/Ditches - - - - - - Total Capital Plan 2,027,607 1,110,000 844,498 844,498 844,498 2,196,760 - - ALL DEBT Operating Revenues 878,753 1,055,988 989,000 989,000 964,000 976,100 - - Less: Operating Expenses (727,914) (754,499) (787,863) (787,863) (709,620) (785,753) - - Add back: Depreciation 366,429 374,355 366,500 366,500 374,355 374,355 - - Add: Interest Income 23,847 23,657 12,000 12,000 26,088 17,000 - - Net revenue for All coverage 541,115 699,501 579,637 579,637 654,823 581,702 - - Debt Service(G.O.) 345,574 - 363,905 363,905 - - Coverage Requirement 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 Required Net Revenue 431,968 - 454,881 454,881 - - - - Excess/(deficit) revenue 109,147 699,501 124,756 124,756 654,823 581,702 - - All Debt coverage ratio 1.57 #DIV/0! 1.59 1.59 #DIV/0! #DIV/0! REVENUE BONDS ONLY Operating Revenues 878,753 1,055,988 989,000 989,000 964,000 976,100 - - Less: Operating Expenses (727,914) (754,499) (787,863) (787,863) (709,620) (785,753) - - Add Back: Depreciation-Regular 366,449 378,793 366,500 366,500 378,783 378,783 - - Add: Interest Income 23,847 23,657 12,000 12,000 26,088 17,000 - - Net revenue for Rev. coverage 541,135 703,939 579,637 579,637 659,251 586,130 - - Debt Service 147,645 - 299,343 299,343 - - Coverage Requirement 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25  Required Net Revenue 184,556 - 374,179 374,179 - - - - Excess/(deficit) revenue 356,579 703,939 205,458 205,458 659,251 586,130 - - Revenue Bond coverage ratio 3.67 #DIV/0! 1.94 1.94 #DIV/0! #DIV/0! #DIV/0! #DIV/0! Storm Utility Expense Detail 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Amended Estimated Request Recommend Budget 53441 Pond Expense 101 Salaries 16,300 15,582 23,139 23,139 20,607 21,049 102 Part-Time Wages 486 947 500 500 106 3,700 103 Social Security 1,256 1,220 1,808 1,808 1,577 1,893 104 Retirement 1,087 1,059 1,550 1,550 1,381 1,379 105 Health Insurance 7,832 4,503 7,862 7,862 6,208 6,764 107 Life Insurance 17 15 21 21 19 19 108 Dental Insurance 312 316 548 548 349 470 109 Disability Insurance 54 65 66 66 61 59 110 Overtime - - - 204 Contractual Services 6,841 5,053 3,500 3,500 2,000 3,500 210 Equipment Rental - - - 218 Operational Supplies 3 - 100 100 100 100 221 Small Equipment - - - 247 Vehicle 1,092 1,524 1,500 1,500 1,500 1,500 227 Public Information - - - 249 Utilities 2,156 4,812 5,000 5,000 5,000 5,000 253 Maintenance - Ponds - 11,318 10,000 10,000 5,000 10,000 261 Engineering - 351 500 500 500 500 263 Construction - - 2,000 2,000 - 2,000 264 Long Range Study - - - Total Pond Expense 37,436 46,765 58,094 58,094 44,408 57,933 - - Acct Number 53442 Collection Expense 101 Salaries 72,538 84,625 96,545 96,545 75,447 88,417 102 Part-Time Wages 526 50 - - 1,864 700 103 Social Security 5,527 6,413 7,401 7,401 5,962 6,817 104 Retirement 4,782 5,785 6,482 6,482 5,097 5,791 105 Health Insurance 21,745 19,815 32,826 32,826 19,187 26,864 107 Life Insurance 67 77 88 88 54 74 108 Dental Insurance 1,424 1,578 2,289 2,289 1,361 1,868 109 Disability Insurance 237 308 270 270 183 248 110 Overtime 18 460 200 200 625 - 201 Training/Conferences 25 - - - - 500 204 Contractual Services 10,844 8,703 10,000 10,000 8,000 10,000 208 Books, Subscrip., Dues - - - 209 Telephone Locates 8,821 6,899 8,000 8,000 8,000 8,000 210 Rentals - - - 211 Railroad Easement 200 200 200 200 200 200 213 Safety Equipment 270 - 300 300 300 - 216 Construction Materials 2,315 1,119 2,000 2,000 1,000 1,500 218 Operational Supplies 352 702 250 250 350 400 221 Small Equipment - - - 224 Mapping - - - 227 Public Information - - - 247 Vehicle 40,057 23,803 30,000 30,000 25,000 25,000 249 Utilities 363 735 - - 251 Maintenance-Mains (3,746) 8,236 10,000 10,000 5,000 9,000 253 Maintenance-Meters - - - 257 Clean Water Inspections - - - 260 Easement 150 150 150 150 150 150 261 Engineering/Mapping 2,006 134 3,000 3,000 1,000 1,000 263 Construction Materials 314 717 10,000 10,000 1,000 5,000 264 Long Range study - - - 265 Draper Street Storm Sewer - - - 301 New Equipment - - - 302 Equipment Replacement - - - Total Collection Expense 168,834 170,510 220,001 220,001 159,780 191,529 - - Storm Utility Expense Detail 2019 2019 2019 Acct 2016 2017 2018 2018 2018 Dept Admin Adopted Number Actual Actual Adopted Amended Estimated Request Recommend Budget 53443 Customer Accounts Expense 101 Salaries 14,390 15,731 14,708 14,708 14,878 15,394  102 Part-time Wages - 2,206 6,366 6,366 6,030 6,547 103 Social Security 1,207 1,393 1,650 1,650 1,638 1,679 104 Retirement 1,064 1,232 1,019 1,019 1,031 1,364 105 Health Insurance 6,745 5,081 3,931 3,931 4,482 3,865 107 Life Insurance 17 19 16 16 16 16 108 Dental Insurance 380 419 403 403 387 403 109 Disability Insurance 42 65 59 59 41 43 110 Overtime 1,699 693 500 500 500 - 204 Billing Services 3,062 1,455 2,250 2,250 2,000 2,000 206 Office Supplies 66 33 100 100 800 800 226 Postage 3,550 2,525 2,500 2,500 2,500 2,550 229 Credit Card Fees 429 781 1,000 1,000 - - Total Customer Accounts Expense 32,651 31,632 34,502 34,502 34,303 34,661 - - Acct Number 53444 Admin & General Expense 101 Salaries 62,152 50,371 50,428 50,428 36,398 59,770 102 Part - time Wages 3,868 2,744 - - - - 103 Social Security 4,936 3,949 3,858 3,858 2,784 4,572 104 Retirement 4,458 18,145 3,379 3,379 2,439 3,915 105 Health Insurance 14,096 11,250 13,181 13,181 8,587 11,029 107 Life Insurance 38 39 38 38 27 39 108 Dental Insurance 697 661 891 891 451 890 109 Disability Insurance 202 214 141 141 108 167 201 Training/Conferences - 1,069 2,000 2,000 1,500 2,000 204 Contractual Services 3,363 1,238 3,000 3,000 - 2,000 205 Equipment Repair - - - 206 Office Supplies 24 - 100 100 100 100 208 Books, Subscrip., Dues 2,731 917 3,000 3,000 2,400 3,000 225 Permits/Fees 1,750 3,400 2,000 2,000 3,400 3,400 226 Postage - 107 100 100 100 110 227 Public Information 95 262 500 500 500 500 229 Investment Service fee 3,369 3,459 3,000 3,000 5,902 3,500 230 Workers Comp Insurance 3,000 4,500 4,750 4,750 4,750 4,845 231 Property & Liab. Insurance 6,864 10,784 6,500 6,500 11,000 11,110 239 Rent 4,400 4,400 4,400 4,400 4,400 4,400 260 Administrtion - Issuance 4,290 - - 261 Engineering - - - 262 Legal/Audit 6,500 5,000 7,500 7,500 7,500 7,500 300 Land Acquisition Costs - - - Total Admin & General Expense 122,543 126,799 108,766 108,766 92,346 122,847 - -  Engineering Department & Department of Public Works Monthly Utility Commission Report for September 2018 Sanitary Sewer Street Notes:  Checked sanitary manholes. Storm Sewer Street Notes:  Called out Sunday 9/23/18 to secure storm manhole cover on Main St. that flipped off. Structure was found to have a cracked casting. Corrective measures are needed.  Rooting removed from storm line between Carol Lynn Dr. and Lyle St. This will go on an annual check list. Work was done by Speedy Clean. Storm Ponds Street Notes:  September 10th-11th - Kent Taylor, Director of Public Works and Scott Wegand attended a two day stormwater conference “Certified Municipal Stormwater Inspector”. The conference focused on stormwater permit compliances. Water Street Notes:  Hydrant flushing was completed by MCO. Engineering Notes: 2018 Utility Construction Projects The 42-inch diameter downtown storm sewer pipe project is completed. Easement drafted for Sanitary Sewer extension through Leroy Van Asten property on Evergreen Drive with survey and design to be completed by end of October. Post construction televising for newly installed sanitary sewer and storm sewer completed. 2019 Utility Projects Design efforts are continuing for Evergreen Drive storm sewer & Bohm Drive water relay. Manhole and Inlet evaluation complete for 2019 Park Avenue Reconstruction. 2020 Utility Projects Approximately 130 L.F. of 8- inch watermain repaired on Homewood Court.  VILLAGE OF LITTLE CHUTE STORM UTILITY BUDGET STATUS Change 2018 2017 from PY BUDGET ACTUAL Revenue = > SEPT YTD REVENUE Residential 320,000 200,884 227,704 -11.78% Multi-family Residential 44,000 31,738 32,351 -1.90% Commercial 435,000 271,492 308,862 -12.10% Industrial 115,000 79,594 80,986 -1.72% Public Authority 62,000 44,306 44,712 -0.91% Sales Subtotal 976,000 628,014 694,617 -9.6% % of CY Budget 64% All Other 25,850 30,596 54,400 -43.76% TOTAL REVENUE 1,001,850 658,611 749,017 % of CY Budget 66% -12.1% Expense = > SEPT YTD 2018 2017 EXPENSES BUDGET ACTUAL Financing (less Depr) 109,970 10,344 34,504 -70.02% Pond Maintenance 58,094 31,420 37,139 -15.40% Collection 220,001 105,002 97,546 7.64% Billing 34,502 25,151 21,953 14.57% Admin 108,766 47,762 80,214 -40.46% Industrial Park - - 8,225 -100.00% TOTAL EXPENSE 531,333 219,679 279,582 % of CY Budget 41% -21.4% CASH FLOW -OPERATIONS 470,517 438,932 469,435 -6.50% ADD: DEPRECIATION 362,000 271,500 344,000 ADD: NEW DEBT - - 1,753,773 LESS: PRINCIPAL PAID (357,973) (250,048) (301,434) LESS: PLANT PROJECTS - - - LESS: EQUIPMENT - - - LESS: MAIN PROJECTS - (365,822) (849,722) NET CASH FLOW 474,544 94,562 1,416,052  VILLAGE OF LITTLE CHUTE WATER UTILITY BUDGET STATUS Change 2018 2017 from PY BUDGET ACTUAL Revenue = > SEPT YTD REVENUE Residential 925,000 555,350 617,651 -10.09% Multi-family Residential 94,000 53,011 63,535 -16.56% Commercial 155,000 94,643 102,853 -7.98% Industrial 475,000 283,615 320,990 -11.64% Public Authority 53,000 24,830 44,807 -44.58% Private Fire 52,500 35,842 38,301 -6.42% Public Fire 413,270 61,127 307,728 -80.14% Sales Subtotal 2,167,770 1,108,418 1,495,865 -25.9% % of CY Budget 51% All Other 85,254 49,502 58,077 -14.77% TOTAL REVENUE 2,253,024 1,157,921 1,553,943 % of CY Budget 51% -25.5% Expense = > SEPT YTD 2018 2017 EXPENSES BUDGET ACTUAL Financing (less Depr) 326,876 192 220,833 -99.91% Wells/Source 33,021 16,835 37,147 -54.68% Pumping 213,021 136,241 150,646 -9.56% Treatment 385,021 225,319 217,683 3.51% Distribution 394,195 341,877 252,189 35.56% Billing 52,755 33,852 30,675 10.36% Admin 84,486 34,060 51,061 -33.30% TOTAL EXPENSE 1,489,375 788,377 960,235 % of CY Budget 53% -17.9% CASH FLOW -OPERATIONS 763,649 369,544 593,707 -37.76% ADD: DEPRECIATION 310,000 232,500 231,000 ADD: NEW DEBT - - - LESS: PRINCIPAL PAID (653,750) (490,186) (576,805) LESS: PLANT PROJECTS - - - LESS: EQUIPMENT - - - LESS: MAIN PROJECTS - (247,910) (2,526) NET CASH FLOW 419,899 (136,051) 245,376  VILLAGE OF LITTLE CHUTE SEWER UTILITY BUDGET STATUS Change 2018 2017 from PY BUDGET ACTUAL Revenue = > SEPT YTD REVENUE Residential 1,160,000 706,208 794,993 -11.17% Multi-family Residential 145,000 81,065 102,935 -21.25% Commercial 210,000 122,470 147,935 -17.21% Industrial 820,000 446,601 591,923 -24.55% Public Authority 200,000 175,594 155,967 12.58% Sales Subtotal 2,535,000 1,531,938 1,793,754 -14.6% % of CY Budget 60% All Other 72,150 53,003 40,352 31.35% TOTAL REVENUE 2,607,150 1,584,942 1,834,106 % of CY Budget 61% -13.6% 2018 2017 BUDGET ACTUAL Expense = > SEPT YTD EXPENSES Financing (less Depr) 28,010 - 20,545 -100.00% Treatment 1,601,300 1,023,705 1,184,005 -13.54% Collection 153,849 101,039 74,698 35.26% Billing 89,129 55,357 60,903 -9.11% Admin 102,764 37,226 50,245 -25.91% TOTAL EXPENSE 1,975,052 1,217,328 1,390,395 % of CY Budget 62% -12.4% CASH FLOW -OPERATIONS 632,098 367,614 443,711 -17.15% ADD: DEPRECIATION 202,000 151,500 193,000 ADD: NEW DEBT - - - LESS: PRINCIPAL PAID (291,006) (255,084) (275,989) LESS: PLANT PROJECTS - - - LESS: EQUIPMENT - - - LESS: MAIN PROJECTS - (674,397) (7,215) NET CASH FLOW 543,092 (410,366) 353,508