Finance Committee (Meets 4th Tuesday of each month at 4:30 p.m.)

FINANCE COMMITTEE Agenda – SPECIAL WEDNESDAY, January 25, 2023–04:30 p.m. Government Center Room 204 VIDEO CALL LINK: Join with Google Meet meet.google.com/ctm-axdg-pte Join by phone (US) +1 240-356-1509 PIN: 463 603 123# MISSION STATEMENT:“To have broad oversight of financial policies and procedures, and to provide the City Council and management with such financial expertise, opinion, and recommendations as will be helpful for the Council to make decisions regarding the financial stability of the City of Superior.” COMMITTEE MEMBERS: Jack Sweeney (Chair), Tylor Elm (Vice-Chair), Mike Herrick, Jenny Van Sickle (Alt) 1. ROLL CALL 2. MINUTES 3. NEWS BUSINESS 3.1 Request from Director Rhinehart for approval of the 2023 Wastewater Budget. 3.2 Request from Director Rhinehart for approval of the 2023 Stormwater Budget. 3.3 Request from Director Rhinehart for approval of the 2023 Landfill Budget. 4. OLD BUSINESS 5. NEW BUSINESS 6. RECURRING BUSINESS 6. ADJOURNMENT Notice is hereby given that a majority of the members of the Common Council may be present at the meeting, and although this may constitute a quorum of the Common Council, the Council will not take any action at this meeting. ********************************************************************************************* Pursuant to the Americans with Disabilities Act of 1990, if you are in need of an accommodation to participate in FINANCE COMMITTEE – SPECIAL 01/25/23 Mtg Page 1 of 2 the public meeting process, please call (715) 395-7200 by 4:30 p.m. on the day prior to the scheduled meeting date (OR dial 711 for Telecommunications Relay Service). The City will attempt to accommodate any request depending on the amount of notice received. ********************************************************************************************* In compliance with Wisconsin Open Meetings Law, this agenda was posted on 01/24/2023 at the following locations: Superior Government Center, Douglas County Courthouse, Superior Public Library, PACT TV, and online at https://www.ci.superior.wi.us/agendacenter. It was also emailed to the Superior Telegram. FINANCE COMMITTEE – SPECIAL 01/25/23 Mtg Page 2 of 2  Finance Department Nick Rhinehart, Finance Director Phone: (715) 395-7452 1316 N 14th Street, #235 Fax: (715) 395-7292 Superior, WI 54880 E-mail: rhinehartn@ci.superior.wi.us Website: www.ci.superior.wi.us January 23, 2023 Finance Committee Meeting Date: January 25, 2023 TO: Mayor Jim Paine and Members of the Finance Committee FROM: Nick Rhinehart, Finance Director Steve Roberts, Director – Environmental Services Division RE: 2023 Wastewater Utility Budget Introduction We are seeking approval of the 2023 Wastewater Utility Budget. The attached information is included for your review.  2023 Revenue Budget (Attachment A)  2023 Expenditure Budget (Attachment B)  Cash Flow Projection through 2027 (Attachment C)  Capital Outlay Projection through 2027 (Attachment D) Revenue Discussion (Attachment A)  No sewer utility rate increase is being requested for 2023. The sewage rate has not increased since 2014. o Variable rate to remain at $7.71 per unit. o Fixed fee to remain at $5.50 per month.  Total Wastewater Fund revenue in 2023 is budgeted at $8,953,674. This includes $1,010,719 of revenue related to the Cenovus refinery. Cenovus started discharging wastewater in late 2021. Expenditure Discussion (Attachment B)  Total 2023 Wastewater Utility expense is budgeted at $7,339,922 with no major changes in operation. Cash Flow Projection (Attachment C)  The Wastewater Utility fund began 2023 with a cash balance of $6,772,082 and is budgeted to have a year‐end cash balance of $6,187,236.  The Wastewater Utility Fund participates in WI Clean Water Fund Loans. It is expecting to receive additional loans of $1,800,000 and principal forgiveness of $700,000 in 2023. This is related to Lift Station 3 Reconstruction project listed on Attachment D.  The Wastewater Utility will continue to pursue additional WI Clean Water Fund Loans in future years which are eligible for up to 30% principal forgiveness. All options will be analyzed prior to accepting any future CWFL loans.   The Wastewater Utility is projected to maintain sufficient cash balances through the year 2027 to pay for planned capital projects. Capital Outlay Projection (Attachment D) Total capital expenditure for 2023 is budgeted at $4,365,650. Recommendation We are requesting that the Finance Committee approve the 2023 Wastewater Utility Budget.  2023 Wastewater Revenue Budget ‐ Fund 601 Revenue Source 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2024 Est. 2025 Est. 2026 Est. 601 0000 429 10 00 Special Assessments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601 0000 432 10 00 Federal Grants ‐ 7,416 ‐ ‐ 450,000 ‐ ‐ ‐ 601 0000 435 10 00 State Grants ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601 0000 449 25 00 Hauler Application Fee 125 225 ‐ ‐ 225 225 225 225 225 601 0000 464 10 00 Sewer Service 6,628,396 6,425,722 6,870,863 6,902,360 6,738,120 7,054,230 7,054,230 7,054,230 7,054,230 601 0000 464 10 00 Sewer Service ‐ Cenovus 441,734 1,010,719 1,010,719 1,010,719 1,010,719 601 0000 464 11 00 Parkland Revenue 136,453 76,040 122,314 105,875 115,000 115,000 115,000 115,000 115,000 601 0000 464 15 00 Other Sewer Svc.Fees 75,061 122,030 48,147 28,352 125,780 40,000 40,000 40,000 40,000 601 0000 474 13 00 Chg for Services ‐ Landfill 82,643 94,141 81,843 75,764 70,000 70,000 70,000 70,000 70,000 601 0000 474 21 00 Chg for Services ‐ Stormwater ‐ ‐ ‐ 14,861 601 0000 481 10 00 Interest Revenue 74,704 186,085 191,446 (25,865) 183,085 50,000 100,000 150,000 200,000 601 0000 483 15 00 Auction Sales ‐ ‐ 6,301 ‐ 2,000 601 0000 483 50 00 Sale of Assets for Scrap 3,293 3,688 2,710 3,235 2,500 2,500 2,500 2,500 601 0000 484 10 00 Insurance Recovery 12,117 ‐ 5,239 7,000 7,000 7,000 7,000 7,000 601 0000 485 10 00 Donations ‐ 100 ‐ ‐ ‐ ‐ ‐ ‐ 601 0000 487 10 00 Other Misc. Revenue/Late Fees 151,083 134,033 88,826 130,705 150,000 150,000 150,000 150,000 150,000 601 0000 487 20 00 Program Income 25,707 5,750 13,625 10,454 4,000 4,000 4,000 4,000 4,000 601 0000 488 10 00 Contributed Capital 416,093 348,588 715,897 34,103 ‐ ‐ ‐ ‐ ‐ Total Operting Revenue: $ 7,605,675 $ 7,396,300 $ 8,149,487 $ 7,285,083 $ 7,836,944 $ 8,953,674 $ 8,553,674 $ 8,603,674 $ 8,653,674 Total Fund Expense $ 6,540,124 $ 6,840,604 $ 6,876,544 $ 6,604,743 $ 7,247,681 $ 7,339,922 $ 7,486,720 $ 7,636,455 $ 7,789,184 Net Income $ 1,065,551 $ 555,696 $ 1,272,943 $ 680,340 $ 589,263 $ 1,613,752 $ 1,066,954 $ 967,219 $ 864,490 Estimated Number of Hook‐ups: 10,040 10,040 10,040 10,040 10,040 10,040 10,040 10,040 10,040 Billed @ Fixed Rate of $2.00 per month ($5.50/mo. effective 1/1/12) $ 66.00 $ 66.00 $ 66.00 $ 66.00 $ 66.00 $ 66.00 $ 66.00 $ 66.00 $ 66.00 Annual Fixed Sewer Charges $ 662,640 $ 662,640 $ 662,640 $ 662,640 $ 662,640 $ 662,640 $ 662,640 $ 662,640 $ 662,640 Annual Variable Sewer Charges: $ 5,965,756 $ 5,763,082 $ 6,208,223 $ 6,329,517 $ 6,389,755 $ 6,391,590 $ 6,391,590 $ 6,391,590 $ 6,391,590 Billed @ Variable Rate of $7.71 per unit effective 1/1/14) $ 7.71 $ 7.71 $ 7.71 $ 7.71 $ 7.71 $ 7.71 $ 7.71 $ 7.71 $ 7.71 Estimated Variable Units Billed Annually: 773,769 747,481 805,217 820,949 828,762 829,000 829,000 829,000 829,000 ‐3.4% 7.7% 2.0% 1.0% 0.0% 0.0% 0.0% 0.0% Total Annual Sewer User Charges: $ 6,628,396 $ 6,425,722 $ 6,870,863 $ 6,992,157 $ 7,052,395 $ 7,054,230 $ 7,054,230 $ 7,054,230 $ 7,054,230  Actual Actual Actual Actual 2022 2022 YTD 2022 2023 ENVIRONMENTAL SERVICES DIVISION 2018 2019 2020 2021 budget 10/7/2022 projected Proposed TOTAL WASTEWATER UTILITY FUND $6,540,126 $6,840,604 $6,876,544 $6,604,743 $7,247,681 $4,226,265 $6,805,605 $7,339,922 601‐5361‐536.11‐10/SALARIES / SALARIES‐PERMANENT‐REGULR 1,946,821 1,966,158 2,016,640 2,140,663 2,255,659 1,575,706 2,156,228 2,358,120 601‐5361‐536.11‐20/SALARIES / SALARIES‐PERM‐OVERTIME 30,571 40,759 39,609 32,769 28,200 31,160 42,640 28,200 601‐5361‐536.11‐50/SALARIES / SALARIES‐PT/TEMP‐REGULAR 35,318 32,998 33,637 18,172 42,986 27,046 32,905 45,136 601‐5361‐536.11‐60/SALARIES / SALARIES‐PT/TEMP‐OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.15‐10/EMPLOYER CONTRIBUTIONS / BENEFITS‐SOC SECURITY 146,190 147,447 148,610 154,280 178,004 118,356 161,961 186,006 601‐5361‐536.15‐20/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYER WRF 153,563 293,781 152,165 (92,073) 151,245 105,311 144,110 165,339 601‐5361‐536.15‐25/EMPLOYER CONTRIBUTIONS / BENEFITS ‐ EMPL RETIREMNT 89,475 105,512 111,917 114,750 116,342 ‐ 116,342 121,573 601‐5361‐536.15‐30/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYEE WRF ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.15‐40/EMPLOYER CONTRIBUTIONS / BENEFITS‐HLTH INSUR 452,370 505,721 873,958 698,120 681,105 508,222 674,548 808,886 601‐5361‐536.15‐50/EMPLOYER CONTRIBUTIONS / BENEFITS‐LIFE INSUR 14,554 10,744 11,217 19,393 5,568 2,324 3,180 5,547 601‐5361‐536.15‐60/EMPLOYER CONTRIBUTIONS / BENEFITS‐WORKERS COMP 50,515 44,107 47,184 46,366 56,163 36,304 49,679 49,792 601‐5361‐536.15‐80/EMPLOYER CONTRIBUTIONS / BENEFITS‐UNMPLYMNT COMP 7,112 4,548 4,565 7,400 8,001 252 345 8,001 601‐5361‐536.15‐93/EMPLOYER CONTRIBUTIONS / BENEFITS‐LICENSE FEE RMB ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.15‐94/EMPLOYER CONTRIBUTIONS / BENEFITS‐BOOT ALLOWANCE 3,055 2,862 2,905 2,822 4,769 4,460 4,460 4,694 601‐5361‐536.15‐95/EMPLOYER CONTRIBUTIONS / MISC EMPLOYEE REIMBRSMNTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.21‐20/PROFESSIONAL SERVICES / PROF SVCS‐LEGAL ‐ 13,138 575 3,935 5,000 4,750 5,000 10,000 601‐5361‐536.21‐30/PROFESSIONAL SERVICES / PROF SVCS‐AUDIT 6,256 6,270 6,066 6,419 6,630 3,666 6,630 6,630 601‐5361‐536.21‐40/PROFESSIONAL SERVICES / PROF SVCS‐DATA PROCESSING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.21‐50/PROFESSIONAL SERVICES / PROF SVCS‐ENGIN/ARCHITECT 78,124 26,866 2,650 8,550 30,000 14,810 20,000 20,000 601‐5361‐536.21‐51/PROFESSIONAL SERVICES / PROF SVCS‐TECH/CONSULTING 100,732 68,097 45,133 41,937 60,000 32,454 45,000 45,000 601‐5361‐536.21‐80/PROFESSIONAL SERVICES / PROF SERVICES ‐ OTHER 416 1,021 1,105 989 2,500 342 1,000 1,000 601‐5361‐536.21‐91/PROFESSIONAL SERVICES / PROF SERVICES‐LABORATORY 18,666 23,881 32,463 21,561 25,000 13,303 20,000 22,500 601‐5361‐536.21‐92/PROFESSIONAL SERVICES / PROF SERVICES‐EMERGENCY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.22‐20/UTILITY SERVICES / UTILITIES‐GENERAL 314,463 331,389 310,613 343,774 330,000 257,758 375,000 375,000 601‐5361‐536.22‐50/UTILITY SERVICES / UTILITIES‐TELEPHONE 11,932 13,311 13,914 13,127 15,000 9,064 15,000 15,000 601‐5361‐536.24‐10/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐VEHICLES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.24‐11/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐VEHICLE‐CO SY 1,033 15,228 456 299 5,000 381 1,000 1,000 601‐5361‐536.24‐20/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐MACH/EQUIP 266,554 241,018 161,584 182,574 178,500 190,965 225,000 225,000 601‐5361‐536.24‐21/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐MACH/EQ‐CO SY 64,584 36,582 79,419 46,062 51,000 19,811 25,000 25,000 601‐5361‐536.24‐50/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐GROUNDS 8,944 19,760 12,085 6,645 30,000 16,887 20,000 20,000 601‐5361‐536.24‐51/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐GRNDS‐CO SY 3,218 13,319 4,569 3,107 8,000 4,886 6,000 6,000 601‐5361‐536.24‐70/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐BUILDINGS 11,349 10,784 16,779 19,479 15,000 10,183 15,000 15,000 601‐5361‐536.24‐71/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐BLDGS‐CO SY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.24‐90/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐OTHER MISC 8,912 1,947 3,859 6,902 7,000 12,425 15,000 15,000 601‐5361‐536.24‐91/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐OTHR MISC‐CS ‐ ‐ 238,085 285,277 275,000 164,960 247,500 250,000 601‐5361‐536.24‐96/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐OTHR‐PIPNG‐MP 6,168 7,692 589 1,743 10,200 11,294 15,000 15,000 601‐5361‐536.24‐97/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐OTHR‐PIPNG‐CS 283,721 461,623 47,786 49,633 70,000 72,736 80,000 80,000 601‐5361‐536.29‐50/OTHER CONTRACTUAL SVCS / CONT SVC‐SWLP SEW BILLGS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.29‐90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS‐MISC 203,010 187,023 147,643 184,444 185,000 140,842 185,000 185,000 601‐5361‐536.29‐94/OTHER CONTRACTUAL SVCS / STORMWATER FEES 10,950 10,950 15,878 15,694 15,600 8,386 15,600 15,600 601‐5361‐536.31‐90/OFFICE SUPPLIES / OFFICE SUPPLIES 5,529 6,871 3,052 2,610 6,000 2,518 6,000 5,000 601‐5361‐536.32‐10/PUBLICATION, SUBS, DUES / PUBS, SUBS, DUES 10,068 15,240 14,821 15,165 17,000 4,903 17,000 17,000 601‐5361‐536.33‐40/TRAVEL / TRAVEL & TRAINING 14,890 10,353 5,240 9,200 17,850 4,678 10,000 15,000 601‐5361‐536.34‐20/OPERATING SUPPLIES / OPERATING SUPPLIES‐LAB 35,442 34,918 33,067 37,480 35,700 30,208 35,700 40,000 601‐5361‐536.34‐21/OPERATING SUPPLIES / OPER SUPP‐CHEMICALS 171,540 179,743 219,603 191,332 200,000 196,242 250,000 275,000 601‐5361‐536.34‐40/OPERATING SUPPLIES / OPERATING SUPP‐JANITORIAL 2,326 2,298 2,152 2,076 3,000 1,439 3,000 3,000 601‐5361‐536.34‐50/OPERATING SUPPLIES / OPERATING SUPP‐FUEL 41,562 35,136 26,219 37,639 36,000 42,003 56,000 56,000 601‐5361‐536.34‐90/OPERATING SUPPLIES / OPERATING SUPP‐OTHER MISC 1,387 795 138 1,022 1,500 426 1,500 1,500 601‐5361‐536.35‐10/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐FUEL & OIL 4,152 5,605 1,552 (558) 3,000 4,327 5,768 5,768 601‐5361‐536.35‐20/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐VEHIC PRTS 44 340 1,754 ‐ ‐ ‐ ‐ 601‐5361‐536.35‐21/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐CS VEH PRTS 3,491 5,443 2,715 2,762 5,000 2,381 5,000 5,000 601‐5361‐536.35‐30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MACH/EQUIP 234,121 163,788 177,124 165,392 197,500 154,734 197,500 225,000 601‐5361‐536.35‐31/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐CS MACH/EQ 59,084 39,813 25,350 11,250 35,000 15,269 25,000 25,000 601‐5361‐536.35‐90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MISC 16,667 13,152 11,224 13,203 17,500 7,198 17,500 15,000 601‐5361‐536.35‐91/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐MISC‐CO SY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.35‐92/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐GRNDS 1,106 560 591 2,032 1,800 1,258 1,800 1,800 601‐5361‐536.35‐93/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐GRNDS‐CO SY 249 280 425 862 1,000 ‐ 1,000 1,000 601‐5361‐536.35‐94/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐BLDGS 18 324 23,017 1,000 703 1,000 1,000 601‐5361‐536.35‐95/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐BLDGS‐CO SY ‐ ‐ ‐ ‐ 1,000 ‐ 1,000 1,000 601‐5361‐536.35‐96/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐MP PIPING 18,689 42,052 21,378 52,300 35,000 40,840 54,667 50,000 601‐5361‐536.35‐97/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐PIPNG‐CO SY 37,917 19,255 37,484 30,361 36,000 22,605 31,000 36,000 601‐5361‐536.39‐10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE 1,680 2,338 45,415 41,031 3,000 261 2,000 2,000 601‐5361‐536.51‐30/INSURANCE / INSURANCE 14,250 19,007 19,007 30,417 32,812 35,812 35,812 36,942 601‐5361‐536.53‐10/RENTS & LEASES / RENTS/LEASE‐LAND(SLUDGE) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.53‐30/RENTS & LEASES / RENTS & LEASES‐MACH/EQUIP ‐ ‐ ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.53‐90/RENTS & LEASES / RENTS & LEASES‐OTHER MISC 8,158 8,478 10,039 8,233 9,000 3,559 9,000 9,000 601‐5361‐536.54‐10/DEPRECIATION & AMORTIZTN / DEPRECIATION 1,229,409 1,259,202 1,251,809 1,252,660 1,344,710 958,394 1,002,254 601‐5361‐536.59‐10/LICENSES & PERMITS / LICENSES & PERMITS 84,542 87,477 83,179 86,321 94,000 94,257 95,000 95,000 601‐5361‐536.62‐10/DEBT SERVICE / INTEREST ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.69‐10/OTHER DEBT SERVICE / OTHER DEBT SVC CHARGES ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.74‐90/LOSSES / OTHER LOSSES ‐ 90,772 2,807 ‐ ‐ ‐ 601‐5361‐536.81‐10/CAPITAL EQUIPMENT / CAPITAL EQUIPMENT ‐ ‐ ‐ ‐ ‐ 601‐5361‐536.82‐10/CAPITAL IMPROVEMENTS / CAPITAL IMPROVEMENTS ‐ ‐ ‐ ‐ 601‐5361‐536.89‐99/CAPITAL EXPENSE / FIXED ASSET RECLASSIFCTNS ‐ ‐ ‐ ‐ ‐ 601‐5820‐582.62‐10/DEBT SERVICE / INTEREST 113,577 120,800 132,803 134,085 141,187 74,398 141,187 157,984 601‐5820‐582.69‐10/OTHER DEBT SERVICE / OTHER DEBT SVC CHARGES 555 622 380 650 ‐ 650 650 601‐5820‐582.69‐20/OTHER DEBT SERVICE / ISSUANCE COSTS 6,500 9,380 ‐ 9,000 7,500 9,000 9,000 601‐5920‐592.90‐10/OTHER FINANCING USES / XFERS TO OTHER FUNDS ‐ ‐ ‐ ‐ ‐ 601‐5920‐592.90‐20/OTHER FINANCING USES / TRANSFER TO OTHER FUNDS 94,595 122,177 66,595 66,851 110,000 79,702 110,000 119,000  City of Superior ‐ Wastewater Fund #601 Cash Flow Projection Act Actual Actual Actual Actual Budgeted Estimated Estimated Estimated Estimated Estimated 20 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Beginning Cash Balance $ 2,227,235 $ 4,107,520 $ 4,441,554 $ 5,680,370 $ 6,831,826 $ 6,772,082 $ 6,187,236 $ 5,548,257 $ 5,705,938 $ 6,665,193 Total Operating Revenue $ 7,189,582 $ 7,047,712 $ 8,149,487 $ 7,285,083 $ 7,836,944 $ 8,953,674 $ 8,553,674 $ 8,596,442 $ 8,596,442 $ 8,596,442 Total Expenses: $ (6,540,126) $ (6,840,604) $ (6,876,544) $ (6,604,743) $ (7,247,681) $ (7,339,922) $ (7,486,720) $ (7,636,455) $ (7,789,184) $ (7,944,968) Total Net Income $ 649,455 $ 207,108 $ 1,272,943 $ 680,340 $ 589,263 $ 1,613,752 $ 1,066,954 $ 959,987 $ 807,258 $ 651,475 + Depreciation Expense $ 1,229,409 $ 1,259,202 $ 1,251,809 $ 1,252,660 $ 1,344,710 $ 1,002,254 $ 1,053,272 $ 1,099,041 $ 1,127,150 $ 1,118,204 + Debt Proceeds + WI CWLF Funding‐Forgiven $ 416,093 $ 348,588 $ 715,897 $ 34,103 $ 316,378 $ 700,000 $ 360,000 $ 750,000 + WI CWLF Funding‐Loan Amt. $ 2,215,919 $ 813,371 $ 1,670,427 $ 1,153,463 $ 1,453,002 $ 1,800,000 $ 840,000 $ 1,750,000 ‐ Principal Payments $ (352,075) $ (394,318) $ (412,105) $ (500,262) $ (565,001) $ (636,201) $ (679,205) $ (726,348) $ (810,154) $ (827,716) ‐ Fixed Asset Purchases $ (2,126,197) $ (405,919) $ (2,711,842) $ (1,380,946) $ (2,881,718) $ (4,364,650) $ (2,920,000) $ (2,925,000) $ (165,000) $ (900,000) Change in AR / AP $ 263,773 $ (1,145,409) $ 167,584 $ (53,799) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Change in Cash Balance $ 1,880,285 $ 334,034 $ 1,238,816 $ 1,151,456 $ (59,744) $ (584,846) $ (638,979) $ 157,681 $ 959,255 $ 41,964 Ending Cash Balance $ 4,107,520 $ 4,441,554 $ 5,680,370 $ 6,831,826 $ 6,772,082 $ 6,187,236 $ 5,548,257 $ 5,705,938 $ 6,665,193 $ 6,707,156 $ 7,093,989 Wastewater Capital Budget 2022 2023 Budget 2024 Budget 2025 Budget 2026 Budget 2027 Budget Lift Station #3 and Force Main Reconstruction (Billings Park)(30% up to $700K anticipated grant) $113,680 $2,500,000 Hill Avenue Interceptor Rehabilitation 58th to Stinson $1,000,000 Hill Avenue Interceptor Rehabilitation Central Ave. to 58th & Hill $720,000 Hill Avenue Interceptor Rehab (Stinson to Kirk Rolson); $450K ACOE Grant $1,000,000 CSTP5 Flow and Storage Improvements (30% = $560K anticipated grant) $612,000 Address Structural Degradation and Electrical Issues at CSTP 5 & 6 Treatment Buildings (Design 2023) Construction cost and schedule for implementation to be determined $250,000 Digester Brick Repair $272,759 2800 Block Tower Ave West side $140,000 Belknap Interceptor ‐ Maryland to Butler $900,000 East Second Street Corridor Wet Weather Capacity Improvements (Required to accept NTEC flows) $150,000 $50,000 $2,500,000 Hammond from Belknap to North 21st (WW Share, Anticipated 30% grant) $1,200,000 MH040030‐MH040037 (Partial Replacement) $80,000 Digester gas flowmeter replacement / upgrade, pressure‐vacuum relief replacement $40,000 $20,000 Parallel Biological Treatment $50,000 Capital Project Contingency $83,718 $50,000 $50,000 $50,000 $50,000 MP MCC Upgrade / Replacement $30,000 $300,000 Pickup Truck Replacement Unit 432, (50% WW & 50% SW) $41,250 Aeration Baffle walls, blower replacement & Emergency Operation & transformer replacement (30% up to 700K anticipated grant) $11,645 Instrumentation and Control $20,051 $25,000 $25,000 $25,000 $25,000 Fire Detection System MP 66% WW 33% SW $13,400 LS 1 Pump Station Improvements $15,000 $150,000 Grit System Improvements $20,000 $200,000 Solar powered aeration mixers for CSTP 2 $225,000 Digester 3 Mixing and Cover Rehab $90,000 $900,000 Digester 1 Cover Evaluation and Engineering for Rehabilitation or Replacement $150,000 Rain Gauges $7,865 Grand Total $2,881,718 $4,364,650 $2,920,000 $2,925,000 $165,000 $900,000  Finance Department Nick Rhinehart, Finance Director Phone: (715) 395-7452 1316 N 14th Street, #235 Fax: (715) 395-7292 Superior, WI 54880 E-mail: rhinehartn@ci.superior.wi.us Website: www.ci.superior.wi.us January 23, 2023 Finance Committee Meeting Date: January 25, 2023 TO: Mayor Jim Paine and Members of the Finance Committee FROM: Nick Rhinehart, Finance Director Steve Roberts, Director – Environmental Services Division RE: 2023 Stormwater Utility Budget Introduction We are seeking approval of the 2023 Stormwater Utility Budget. The attached information is included for your review.  2023 Revenue Budget (Attachment A)  2023 Expenditure Budget (Attachment B)  Cash Flow Projection through 2027 (Attachment C)  Capital Outlay Projection through 2024 (Attachment D) Revenue Discussion (Attachment A)  No utility rate increase is being requested for 2023. o Rate for single family home will remain $17.70 per quarter ($70.80 per year).  Total Stormwater Fund revenue in 2023 is budgeted at $2,578,500. Expenditure Discussion (Attachment B)  Total Stormwater Utility expense in 2023 is budgeted at $2,145,979 with no major changes in operation. Cash Flow Projection (Attachment C)  The Stormwater Utility fund began 2023 with a cash balance of $2,484,186 and is budgeted to have a year‐end cash balance of $2,855,783. Capital Outlay Projection (Attachment D)  Total capital expenditure budget in 2023 is estimated at $92,850. Recommendation We are requesting that the Finance Committee approve the 2023 Stormwater Utility Budget.  2023 Stormwater Revenue Budget - Fund 606 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2023 Budget 2024 Est. 2025 Est. 2026 Est. 2027 Est. Special Assessments 606-0000-429.10-00 - - - - - - - - Fed Grants 606-0000-432.10-00 7,389 17,248 24,636 8,873 State Grants 606-0000-435.10-00 & 436.90-00 9,811 Storm Sewer Service 606-0000-464.50-00 2,457,123 2,387,023 2,533,038 2,551,945 2,400,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 Other Fees 606-0000-464.51-00 6,203 18,985 3,450 5,350 3,000 3,000 3,000 3,000 3,000 3,000 Intergovmnt Chgs. Interest Revenue 606-0000-481.10-00 34,083 70,697 71,516 (15,715) 20,000 - 10,000 15,000 20,000 20,000 Auction Sales 606-0000-483.15-00 6,301 Insurance Recovery 606-0000-484.10-00 3,473 1,331 Other Misc. Revenue/Late Fees 606-0000-487.10-00 26,611 27,981 20,296 24,447 26,000 25,500 25,500 25,500 25,500 25,500 Transf. from other funds 606-0000-492.90-01 600,000 Total Revenue: $ 2,534,882 $ 2,521,933 $ 2,669,048 $ 2,576,231 $ 3,049,000 $ 2,578,500 $ 2,588,500 $ 2,593,500 $ 2,598,500 $ 2,598,500 Total Expenses: $ 1,731,461 $ 1,900,591 $ 1,969,702 $ 1,860,718 $ 2,068,974 $ 2,145,979 $ 2,188,899 $ 2,232,676 $ 2,277,330 $ 2,322,877 Net Income / (Loss) $ 803,421 $ 621,342 $ 699,346 $ 715,513 $ 980,026 $ 432,521 $ 399,601 $ 360,824 $ 321,170 $ 275,623 Stormwater Fee Structure: 2.00 Fixed Fee per parcel 3.90 Variable Fee per ERU ‐ Impervious Area Measurement 5.90 Standard monthly fee per residential property x 3 months $ 17.70 Standard Quarterly Residential Fee  Actual Actual Actual Actual 2022 2022 YTD 2022 2023 ENVIRONMENTAL SERVICES DIVISION 2018 2019 2020 2021 Budget 10/12/2022 Projected Proposed TOTAL STORMWATER UTILITY FUND $1,731,461 $1,900,591 $1,969,702 $1,860,718 $2,068,974 $1,025,425 $1,916,309 $2,145,979 606‐5361‐536.11‐10/SALARIES / SALARIES‐PERMANENT‐REGULR 660,698 690,082 733,597 790,990 782,326 503,200 688,589 792,336 606‐5361‐536.11‐20/SALARIES / SALARIES‐PERM‐OVERTIME 1,287 3,706 1,955 1,151 3,100 1,295 1,772 3,100 606‐5361‐536.11‐50/SALARIES / SALARIES‐PT/TEMP‐REGULAR 10,088 19,037 11,949 12,180 27,090 27,045 37,009 28,445 606‐5361‐536.11‐60/SALARIES / SALARIES‐PT/TEMP‐OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.15‐10/EMPLOYER CONTRIBUTIONS / BENEFITS‐SOC SECURITY 49,383 51,234 51,596 51,855 62,157 38,363 52,497 63,027 606‐5361‐536.15‐20/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYER WRF 57,105 106,885 52,760 (30,885) 52,814 34,093 46,654 56,024 606‐5361‐536.15‐25/EMPLOYER CONTRIBUTIONS / BENEFITS ‐ EMPL RETIREMNT 31,208 37,690 38,663 39,048 40,626 ‐ 40,626 41,194 606‐5361‐536.15‐30/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYEE WRF ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.15‐40/EMPLOYER CONTRIBUTIONS / BENEFITS‐HLTH INSUR 154,433 169,230 283,728 217,917 213,925 153,075 200,000 241,029 606‐5361‐536.15‐50/EMPLOYER CONTRIBUTIONS / BENEFITS‐LIFE INSUR 859 825 750 833 2,000 637 872 1,925 606‐5361‐536.15‐60/EMPLOYER CONTRIBUTIONS / BENEFITS‐WORKERS COMP 11,966 11,237 11,611 12,611 15,592 9,538 13,052 12,960 606‐5361‐536.15‐80/EMPLOYER CONTRIBUTIONS / BENEFITS‐UNMPLYMNT COMP 1,198 570 1,155 (8,510) 8,001 ‐ 8,001 606‐5361‐536.15‐93/EMPLOYER CONTRIBUTIONS / BENEFITS‐LICENSE FEE RMB ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.15‐94/EMPLOYER CONTRIBUTIONS / BENEFITS‐BOOT ALLOWANCE 965 878 915 898 1,101 1,223 1,223 1,079 606‐5361‐536.15‐95/EMPLOYER CONTRIBUTIONS / MISC EMPLOYEE REIMBRSMNTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.21‐20/PROFESSIONAL SERVICES / PROF SVCS‐LEGAL ‐ 12,459 516 3,935 5,000 4,895 5,000 10,000 606‐5361‐536.21‐30/PROFESSIONAL SERVICES / PROF SVCS‐AUDIT 2,523 2,587 2,426 2,568 2,650 1,458 2,650 2,650 606‐5361‐536.21‐40/PROFESSIONAL SERVICES / PROF SVCS‐DATA PROCESSING ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.21‐50/PROFESSIONAL SERVICES / PROF SVCS‐ENGIN/ARCHITECT 2,722 26,271 2,588 ‐ 25,000 15,000 25,000 606‐5361‐536.21‐51/PROFESSIONAL SERVICES / PROF SVCS‐TECH/CONSULTING 25,815 24,400 32,451 4,600 25,000 5,568 6,000 25,000 606‐5361‐536.21‐80/PROFESSIONAL SERVICES / PROF SERVICES ‐ OTHER 49 546 ‐ 476 1,500 ‐ 500 1,500 606‐5361‐536.21‐91/PROFESSIONAL SERVICES / PROF SERVICES‐LABORATORY 556 4,397 ‐ ‐ 5,000 1,000 5,000 606‐5361‐536.21‐92/PROFESSIONAL SERVICES / PROF SERVICES‐EMERGENCY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.22‐20/UTILITY SERVICES / UTILITIES‐GENERAL 26,250 26,463 25,218 44,298 28,500 22,062 28,500 30,500 606‐5361‐536.22‐50/UTILITY SERVICES / UTILITIES‐TELEPHONE 11,932 13,311 13,914 13,127 15,000 9,668 15,000 15,000 606‐5361‐536.24‐10/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐VEHICLES ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.24‐11/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐VEHICLE‐CO SY 1,033 15,228 456 299 5,000 381 1,000 5,000 606‐5361‐536.24‐20/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐MACH/EQUIP 953 130 1,024 186 2,000 2,870 3,500 2,000 606‐5361‐536.24‐21/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐MACH/EQ‐CO SY 952 160 407 619 1,000 716 1,000 1,000 606‐5361‐536.24‐50/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐GROUNDS 855 ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.24‐51/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐GRNDS‐CO SY 490 744 3,202 821 1,000 494 1,000 1,000 606‐5361‐536.24‐70/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐BUILDINGS 5,639 7,226 10,343 8,850 12,000 7,725 12,000 12,000 606‐5361‐536.24‐71/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐BLDGS‐CO SY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.24‐90/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐OTHER MISC 6,254 2,795 4,663 5,501 5,000 9,917 11,000 10,700 606‐5361‐536.24‐91/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐OTHR MISC‐CS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.24‐96/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐OTHR‐PIPNG‐MP ‐ ‐ ‐ ‐ ‐ 416 500 ‐ 606‐5361‐536.24‐97/RPR & MNT SVC‐OTHER / RPR/MNT SVC‐OTHR‐PIPNG‐CS 3,014 23,618 28,188 19,685 20,000 6,490 20,000 20,000 606‐5361‐536.29‐50/OTHER CONTRACTUAL SVCS / CONT SVC‐SWLP SEW BILLGS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.29‐90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS‐MISC 27,771 15,484 13,429 10,615 15,000 8,121 15,000 15,000 606‐5361‐536.31‐90/OFFICE SUPPLIES / OFFICE SUPPLIES 2,402 4,048 2,855 2,266 4,000 2,488 4,000 4,000 606‐5361‐536.32‐10/PUBLICATION, SUBS, DUES / PUBS, SUBS, DUES 2,558 8,600 6,815 7,177 7,500 3,685 7,500 7,500 606‐5361‐536.33‐40/TRAVEL / TRAVEL & TRAINING 15,186 10,175 5,240 9,203 17,850 4,678 10,000 15,000 606‐5361‐536.34‐20/OPERATING SUPPLIES / OPERATING SUPPLIES‐LAB 81 ‐ ‐ ‐ 500 ‐ 500 606‐5361‐536.34‐21/OPERATING SUPPLIES / OPER SUPP‐CHEMICALS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.34‐40/OPERATING SUPPLIES / OPERATING SUPP‐JANITORIAL 2,326 2,298 2,068 2,028 3,000 1,391 2,000 3,000 606‐5361‐536.34‐50/OPERATING SUPPLIES / OPERATING SUPP‐FUEL 1,119 1,413 783 434 1,500 614 1,000 1,500 606‐5361‐536.34‐90/OPERATING SUPPLIES / OPERATING SUPP‐OTHER MISC 3,182 3,473 3,336 710 4,000 3,251 4,500 4,000 606‐5361‐536.35‐10/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐FUEL & OIL ‐ ‐ ‐ 7 ‐ ‐ ‐ ‐ 606‐5361‐536.35‐20/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐VEHIC PRTS ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.35‐21/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐CS VEH PRTS 3,416 2,587 2,715 2,762 5,000 2,380 4,000 5,000 606‐5361‐536.35‐30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MACH/EQUIP 16,150 13,302 11,523 17,086 23,500 10,389 16,000 23,500 606‐5361‐536.35‐31/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐CS MACH/EQ 23,482 14,326 14,961 9,037 15,000 10,423 15,000 15,000 606‐5361‐536.35‐90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MISC 16,776 12,471 10,793 13,156 17,500 7,197 10,000 17,500 606‐5361‐536.35‐91/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐MISC‐CO SY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.35‐92/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐GRNDS ‐ 769 229 12 ‐ ‐ ‐ 606‐5361‐536.35‐93/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐GRNDS‐CO SY 1,686 ‐ ‐ 696 1,000 ‐ 1,000 1,000 606‐5361‐536.35‐95/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐BLDGS‐CO SY ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.35‐96/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐MP PIPING ‐ ‐ 565 ‐ ‐ ‐ ‐ 606‐5361‐536.35‐97/REPAIR & MNT SUPPLIES / RPR/MNT SUPP‐PIPNG‐CO SY 45,832 30,430 52,486 42,186 45,000 21,307 45,000 45,000 606‐5361‐536.39‐10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE 1,821 1,456 1,434 622 1,500 231 1,500 1,500 606‐5361‐536.51‐30/INSURANCE / INSURANCE 2,800 3,724 3,724 3,898 4,195 4,195 4,195 4,092 606‐5361‐536.53‐10/RENTS & LEASES / RENTS/LEASE‐LAND(SLUDGE) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.53‐30/RENTS & LEASES / RENTS & LEASES‐MACH/EQUIP ‐ ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.53‐90/RENTS & LEASES / RENTS & LEASES‐OTHER MISC 5,190 6,050 5,834 5,329 6,000 3,559 6,000 6,000 606‐5361‐536.54‐10/DEPRECIATION & AMORTIZTN / DEPRECIATION 358,697 378,161 389,459 413,088 406,446 434,468 441,479 606‐5361‐536.59‐10/LICENSES & PERMITS / LICENSES & PERMITS 32,452 38,102 34,748 45,255 54,000 54,556 55,000 54,000 606‐5361‐536.62‐10/DEBT SERVICE / INTEREST ‐ ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.69‐10/OTHER DEBT SERVICE / OTHER DEBT SVC CHARGES ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.74‐90/LOSSES / OTHER LOSSES ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.81‐10/CAPITAL EQUIPMENT / CAPITAL EQUIPMENT ‐ ‐ ‐ ‐ ‐ 606‐5361‐536.82‐10/CAPITAL IMPROVEMENTS / CAPITAL IMPROVEMENTS ‐ ‐ ‐ ‐ ‐ 601‐5820‐582.62‐10/DEBT SERVICE / INTEREST 86,106 87,525 78,143 68,473 59,785 31,418 59,785 49,490 601‐5820‐582.69‐10/DEBT SERVICE / INTEREST 75 100 100 200 100 200 200 100 606‐5920‐592.90‐10/OTHER FINANCING USES / TRANSFERS ‐ Info Technology 14,128 14,387 14,387 13,425 14,216 14,213 14,216 16,348  City of Superior ‐ Stormwater Fund #606 Cash Flow Projection Actual Actual Actual Budgeted Budgeted Estimated Estimated Estimated Estimated Estimated 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Beginning Cash Balance $ 1,549,435 $ 1,816,026 $ 1,356,111 $ 1,819,028 $ 1,876,350 $ 2,484,186 $ 2,855,783 $ 2,006,629 $ 1,885,162 $ 1,732,371 Total Revenue $ 2,534,882 $ 2,521,933 $ 2,669,048 $ 2,576,231 $ 3,049,000 $ 2,578,500 $ 2,588,500 $ 2,593,500 $ 2,598,500 $ 2,598,500 Total Expenses: $ (1,731,461) $ (1,900,591) $ (1,969,702) $ (1,860,718) $ (1,916,309) $ (2,145,979) $ (2,188,899) $ (2,232,676) $ (2,277,330) $ (2,322,877) Total Net Income $ 803,421 $ 621,342 $ 699,346 $ 715,513 $ 1,132,691 $ 432,521 $ 399,601 $ 360,824 $ 321,170 $ 275,623 + Depreciation Expense $ 358,697 $ 378,161 $ 389,459 $ 413,088 $ 434,468 $ 441,479 $ 447,091 $ 457,723 $ 472,749 $ 485,504 + Debt Proceeds + WI CWLF Funding‐Forgiven + WI CWLF Funding‐Loan Amt. ‐ Principal Payments $ (355,864) $ (361,252) $ (371,809) $ (387,541) $ (398,454) $ (409,554) $ (205,846) $ (212,336) $ (219,031) $ (225,937) ‐ Fixed Asset Purchases $ (1,293,878) $ (553,458) $ (262,752) $ (839,940) $ (560,869) $ (92,850) $ (1,490,000) $ (727,678) $ (727,678) $ (727,678) 2025‐2027 are averages for estimates $ (727,678) Change in AR / AP $ 754,215 $ (544,709) $ 8,673 $ 156,202 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Change in Cash Balance $ 266,591 $ (459,916) $ 462,917 $ 57,322 $ 607,837 $ 371,596 $ (849,153) $ (121,468) $ (152,790) $ (192,488) Ending Cash Balance $ 1,816,026 $ 1,356,111 $ 1,819,028 $ 1,876,350 $ 2,484,186 $ 2,855,783 $ 2,006,629 $ 1,885,162 $ 1,732,371 $ 1,539,883 ok ok Stormwater Capital Budget 2021 Budget 2022 Budget 2023 Budget 2024 Budget SOGL $525,000 Winter / Susquehanna Pond (to be reimbursed from Planning/TIF 16 funds) $35,869 432 Pickup Replacement (50% WW & 50% SW) $41,250 Capital Project Contingency $25,000 $0 $25,000 $25,000 Hot Water Pressure Washer for steaming culverts $0 Fire Detection System MP 66% WW 33% SW $0 $6,600 Total Station (50%WW & 50% SW) East 2nd Street (ESD share of DOT Project, 50% WW & 50% SW) $120,000 Jetter Truck Replacement (50% WW & 50% SW) $198,000 $0 $0 $0 Combined Sewer Relief: North 21st and Hughitt $165,000 Storm Sewer Lining / Rehab of 130 Year Old Brick Sewer Between Central Park and St. Louis $750,000 Combined Sewer Relief: North and Ogden trucks 420, 434 +431( air compressor) (50% WW & 50% SW) Howards Bay Contaminated Sediment Mitigation Project (ESD Share of Army Corps Project) $30,000 401 Backhoe Replacement (66% WW & 33% SW) $44,967 Hammond from Belkap to North 21st (ESD Share) $1,300,000 Pickle Pond Remediation and Restoration Project $20,000 Grand Total $1,167,967 $560,869 $92,850 $1,490,000  Finance Department 1316 North 14th Street, Suite 245 Superior, WI 54880 Tel: (715)395‐7293 Fax: (715)395‐7292 www.ci.superior.wi.us January 23, 2023 Finance Committee Meeting Date: January 25, 2023 TO: Mayor Jim Paine and Members of the Finance Committee FROM: Nick Rhinehart, Finance Director Todd Janigo, Public Works Director RE: 2023 Landfill Budget Background As the projected closure of the landfill draws near, extra care is needed to make sure the City has adequate resources to cover the capping costs and long term care expenses for 40 years. The most recent landfill airspace study shows potential airspace will be available through June, 2026. Attached please find the following information related to the 2023 Landfill Budget:  2023 Landfill Revenue Budget (Attachment A)  2023 Landfill Expenditure Budget (Attachment B)  Cash Flow Projection through 2027 (Attachment C)  Projected Capital Outlay Plan through 2027 (Attachment D) Rate Analysis Based on current projections, garbage and recycling rates will need to be adjusted in 2027 to meet the landfill expenses. The exact increase needed and the year that increase is needed by are estimates that will get more accurate with time. The included rate scenarios demonstrate the impact different rate increase strategies could have on the health of the fund. Recommendation We are requesting the Finance Committee approve the 2023 Landfill Budget.  City of Superior ‐ Moccasin Mike Landfill (with 2027 rate increases garbage and recycling and no bonding needed) Actual Actual Actual Actual Budget Projected Budget Projected Projected Projected Projected 2018 2019 2020 2021 2022 2022 2023 2024 2025 2026 2027 429.40-00 Special Assessment-Oth 2,311 - - - - - - 432.10-00 Federal Grants 209 435.45-00 Recycling Grant 100,531 100,593 100,518 100,930 100,000 100,564 100,000 100,000 100,000 100,000 100,000 464.30-00 3rd Party Disposal 902,977 511,191 638,662 664,290 500,000 661,110 660,000 500,000 500,000 204,750 - 464.35-00 WLSSD Disposal 3,983,666 4,045,912 4,083,970 4,276,817 4,235,175 4,235,175 4,411,602 4,567,634 4,663,713 2,356,231 - 464.45-00 WWTP Sludge/Compost Overs 700 2,100 900 700 464.54-00 Garbage Fee 1,025,762 959,906 1,000,138 1,059,748 970,095 970,095 970,095 970,095 970,095 970,095 1,535,130 464.55-00 Recycling Fee 402,415 390,471 433,428 327,685 403,200 403,200 403,200 403,200 403,200 403,200 570,240 492.90-00 DEMO - - - - 474.45-00 Sewer Sludge 161,997 166,269 126,572 167,533 140,000 163,089 165,000 142,500 143,750 72,500 - 481.10-00 Interest Revenue 92,805 248,991 318,580 (114,648) 100,000 - - 9,000 18,000 23,000 33,000 482.10-00 Rent-Extra Containers - - - - - - - 483.15-00 Property Sales/ Auction Sales 1,327 484.10-00 Insurance Rebates 5,528 2,916 5,000 5,000 5,000 5,000 5,000 5,000 5,000 484.20-00 Ins. Recovery/Prop/Veh/Equip 2,251 487.10-00 Other Misc. Revenue 34,908 41,394 14,765 41,545 15,823 5,000 10,000 10,200 10,404 10,612 10,824 487.15-00 Carbon Credits 61,385 51,506 44,309 50,000 51,905 50,000 50,000 50,000 50,000 50,000 DNR Escrow account Reimb. Grand Total Revenue: $ 6,774,924 $ 6,466,827 $ 6,770,576 $ 6,574,136 $ 6,519,293 $ 6,595,138 $ 6,774,897 $ 6,757,629 $ 6,864,162 $ 4,195,388 $ 2,304,194 Fund Expense: $ (6,928,690) $ (7,977,629) $ (6,080,665) $ (6,417,642) $ (6,170,388) $ (6,878,784) $ (6,878,784) $ (6,690,638) $ (6,749,386) $ (4,547,638) $ (2,987,756) Net Income: $ (153,765) $ (1,510,802) $ 689,911 $ 156,494 $ 348,905 $ (283,646) $ (103,887) $ 66,991 $ 114,776 $ (352,250) $ (683,562) Margin: -2.3% -23.4% 10.2% 2.4% 5.4% -4.3% -1.5% 1.0% 1.7% -8.4% -29.7% Annual WLSSD Tonnage 103,000 102,500 102,000 105,500 105,000 105,000 105,000 105,000 105,000 52,500 WLSSD as % of Total Revenue: 58.8% 62.6% 60.3% 65.1% 65.0% 64.2% 65.1% 67.6% 67.9% 56.2% 0.0% Total Single Family and 2 to 4 Unit Residences: 9,581 9,580 9,500 9,500 9,500 9,500 9,500 9,500 9,500 9,500 9,500 Residential Monthly Garbage Fee: $ 7.75 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 11.50 Total Residential Extra‐Can Customers: 287 207 285 285 285 285 285 285 285 285 285 Extra‐Can Monthly Fee: $ 5.00 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 7.25 $ 11.50 tal Commercial Customers and >4 Unit Residences: 1,265 1,092 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 Commercial Customer Charge per Can: $ 7.75 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 14.00 Total Garbage Customers: 10,846 10,672 10,600 10,600 10,600 10,600 10,600 10,600 10,600 10,600 10,600 Billable Recycling Customers: 9,581 9,297 10,320 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 Recycling Service Rate: $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 4.95 Attachment A  City of Superior ‐ Moccasin Mike Landfill 2023 Expenditure Budget 2022 Actual as of LANDFILL FUND #602 2018 Actual 2019 Actual 2020 Actual 2021 Actual 2022 Budget 10/13/2022 2022 Projection 2023 Budget TOTAL: PUBLIC WORKS ‐ LANDFILL FUND #602 $ 6,928,690 $ 7,977,629 $ 6,080,665 $ 6,417,642 $ 6,722,762 $ 3,875,700 $ 6,170,388 $ 6,878,784 602‐5362/PUBLIC WORKS‐REFUSE & GARBAGE COLLECTION $ 713,710 $ 742,509 $ 661,413 $ 859,421 $ 749,728 $ 505,538 $ 829,664 $ 862,023 11‐SALARIES 602‐5362‐536.11‐10/SALARIES / SALARIES‐PERMANENT‐REGULR 330,429 339,313 355,830 353,282 334,377 249,548 341,487 351,509 602‐5362‐536.11‐20/SALARIES / SALARIES‐PERM‐OVERTIME 4,753 11,125 7,279 3,984 5,000 3,181 4,353 5,000 15‐EMPLOYER CONTRIBUTIONS 602‐5362‐536.15‐10/EMPLOYER CONTRIBUTIONS / BENEFITS‐SOC SECURITY 22,731 23,639 25,313 23,637 25,637 17,682 24,196 27,273 602‐5362‐536.15‐20/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYER WRF 21,710 22,473 24,686 22,917 21,783 16,388 22,426 24,243 602‐5362‐536.15‐25/EMPLOYER CONTRIBUTIONS / BENEFITS ‐ EMPL RETIREMNT 13,361 15,778 16,092 16,348 16,756 ‐ 16,756 17,825 602‐5362‐536.15‐40/EMPLOYER CONTRIBUTIONS / BENEFITS‐HLTH INSUR 84,809 109,967 (31,788) 128,326 127,166 102,745 138,745 139,732 602‐5362‐536.15‐50/EMPLOYER CONTRIBUTIONS / BENEFITS‐LIFE INSUR 1,463 6,261 7,836 17,674 880 1,429 1,955 880 602‐5362‐536.15‐60/EMPLOYER CONTRIBUTIONS / BENEFITS‐WORKERS COMP 18,900 17,194 19,149 17,247 18,424 12,169 16,652 14,588 602‐5362‐536.15‐93/EMPLOYER CONTRIBUTIONS / BENEFITS‐LICENSE FEE RMB 40 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 602‐5362‐536.15‐94/EMPLOYER CONTRIBUTIONS / BENEFITS‐BOOT ALLOWANCE 500 500 500 500 750 750 750 750 22‐UTILITY SERVICES 602‐5362‐536.22‐50/UTILITY SERVICES / UTILITIES‐TELEPHONE 4,812 4,777 4,597 4,550 4,900 3,879 5,172 5,500 29‐OTHER CONTRACTUAL SVCS 602‐5362‐536.29‐90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS‐MISC 10,937 14,186 13,578 14,170 14,200 10,567 14,089 14,500 34‐OPERATING SUPPLIES 602‐5362‐536.34‐90/OPERATING SUPPLIES / OPERATING SUPP‐OTHER MISC 804 375 369 357 1,000 290 387 33,000 35‐REPAIR & MNT SUPPLIES 602‐5362‐536.35‐10/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐FUEL & OIL 56,964 45,265 34,596 45,480 50,000 55,132 73,509 75,715 602‐5362‐536.35‐30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MACH/EQUIP 409 89 25,870 30,833 2,000 31,778 42,371 30,000 39‐OTHER SUPPLIES & EXPENSE 602‐5362‐536.39‐10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE ‐ ‐ ‐ 40 40 ‐ ‐ ‐ 54‐DEPRECIATION & AMORTIZTN 602‐5362‐536.54‐10/DEPRECIATION & AMORTIZTN / DEPRECIATION 141,088 131,566 157,506 180,076 126,815 ‐ 126,815 121,508 602‐5363/PUBLIC WORKS‐SOLID WASTE DISPOSAL (Landfill Operations) $ 5,372,600 $ 6,437,600 $ 4,622,790 $ 4,782,418 $ 5,205,612 $ 2,784,733 $ 4,593,629 $ 5,276,294 11‐SALARIES 602‐5363‐536.11‐10/SALARIES / SALARIES‐PERMANENT‐REGULR $ 408,760 $ 419,011 $ 431,794 $ 453,373 $ 444,795 $ 343,890 $ 470,586 $ 483,868 602‐5363‐536.11‐20/SALARIES / SALARIES‐PERM‐OVERTIME $ 22,814 $ 29,585 $ 22,196 $ 24,851 $ 24,000 $ 25,335 $ 34,669 $ 40,000 602‐5363‐536.11‐50/SALARIES / SALARIES‐PT/TEMP‐REGULAR $ 34,099 $ 26,299 $ 43,444 $ 38,369 $ 33,536 $ 28,142 $ 38,510 $ 34,793 15‐EMPLOYER CONTRIBUTIONS 602‐5363‐536.15‐10/EMPLOYER CONTRIBUTIONS / BENEFITS‐SOC SECURITY $ 33,133 $ 33,686$ 34,011 $ 36,276 $ 38,428 $ 28,140 $ 38,507 $ 41,900 602‐5363‐536.15‐20/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYER WRF $ 45,943 $ 97,023$ 34,455 $ (58,715) $ 31,991 $ 24,963 $ 34,160 $ 36,500 602‐5363‐536.15‐25/EMPLOYER CONTRIBUTIONS / BENEFITS ‐ EMPL RETIREMNT $ 19,298 $ 23,181$ 23,419 $ 24,331 $ 25,117 $ ‐ $ 25,117 $ 27,933 602‐5363‐536.15‐40/EMPLOYER CONTRIBUTIONS / BENEFITS‐HLTH INSUR $ 124,177 $ 157,308$ 182,855 $ 189,937 $ 198,335 $ 151,457 $ 200,357 $ 215,242 602‐5363‐536.15‐50/EMPLOYER CONTRIBUTIONS / BENEFITS‐LIFE INSUR $ 1,073 $ 1,081$ 1,318 $ 1,479 $ 1,122 $ 1,133 $ 1,550 $ 1,122 602‐5363‐536.15‐60/EMPLOYER CONTRIBUTIONS / BENEFITS‐WORKERS COMP $ 16,575 $ 14,723$ 16,268 $ 16,126 $ 16,706 $ 11,954 $ 16,358 $ 14,133 602‐5363‐536.15‐80/EMPLOYER CONTRIBUTIONS / BENEFITS‐UNMPLYMNT COMP $ 3,828 $ 1,078 $ 223 $ 2,000 $ 3,610 $ 4,940 $ 4,000 602‐5363‐536.15‐94/EMPLOYER CONTRIBUTIONS / BENEFITS‐BOOT ALLOWANCE $ 510 $ 510 $ 510 $ 510 $ 750 $ 765 $ 765 $ 750 21‐PROFESSIONAL SERVICES 602‐5363‐536.21‐20/PROFESSIONAL SERVICES / PROF SVCS‐LEGAL $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 2,473 3,297 602‐5363‐536.21‐30/PROFESSIONAL SERVICES / PROF SVCS‐AUDIT $ 6,054 $ 6,072 $ 5,581 $ 5,906 $ 6,100 $ 3,357 4,476 $ 6,500 602‐5363‐536.21‐50/PROFESSIONAL SERVICES / PROF SVCS‐ENGIN/ARCHITECT $ 72,451 $ 77,500 $ 69,945 $ 69,316 $ 75,000 $ 31,026 41,368 $ 75,000 Page 1 of 3 22‐UTILITY SERVICES 602‐5363‐536.22‐20/UTILITY SERVICES / UTILITIES‐GENERAL $ 14,248 $ 12,906 $ 13,900 $ 17,030 $ 14,000 $ 13,124 17,499 $ 20,000 602‐5363‐536.22‐50/UTILITY SERVICES / UTILITIES‐TELEPHONE $ 2,485 $ 2,324 $ 2,196 $ 2,858 $ 2,500 $ 1,984 2,645 $ 3,000 24‐RPR & MNT SVC‐OTHER 602‐5363‐536.24‐20/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐MACH/EQUIP $ 11,644 $ 2,487 $ 4,190 $ 8,704 $ 5,000 $ 9,647 12,863 $ 10,000 602‐5363‐536.24‐50/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐GROUNDS $ ‐ $ 3,738 $ 4,506 $ 1,000 $ 1,366 1,821 $ 5,000 602‐5363‐536.24‐70/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐BUILDINGS $ 9,658 $ 22,938 $ 2,813 $ 4,129 $ 5,000 $ 5,115 6,820 $ 7,000 602‐5363‐536.24‐90/RPR & MNT SVC‐OTHER / RPR & MNT SVC‐OTHER MISC $ 25,444 $ 53,444 $ 52,272 $ 73,328 $ 65,000 $ 91,371 121,828 $ 100,000 29‐OTHER CONTRACTUAL SVCS 602‐5363‐536.29‐90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS‐MISC $ 57,171 $ 47,399 $ 50,455 $ 62,616 $ 140,000.00 $ 117,248 156,331 $ 160,000 602‐5363‐536.29‐94/OTHER CONTRACTUAL SVCS / STORMWATER FEES $ 1,168 $ 1,168 $ 2,995 $ 2,995 $ 1,170.00 $ 1,505 2,007 $ 3,000 602‐5363‐536.29‐95/OTHER CONTRACTUAL SVCS / LEACHATE TREATMENT $ 82,643 $ 94,141 $ 81,843 $ 75,170 $ 90,000.00 $ 57,385 76,513 $ 90,000 31‐OFFICE SUPPLIES 602‐5363‐536.31‐90/OFFICE SUPPLIES / OFFICE SUPPLIES $ 798 $ 575 $ 915 $ 1,240 $ 1,000 $ 755 1,007 $ 1,000 32‐PUBLICATION, SUBS, DUES 602‐5363‐536.32‐10/PUBLICATION, SUBS, DUES / PUBS, SUBS, DUES $ 5,238 $ 2,869 $ 1,362 $ 2,213 $ 3,500 $ 602 803 $ 3,000 33‐TRAVEL 602‐5363‐536.33‐40/TRAVEL / TRAVEL & TRAINING $ 1,773 $ ‐ $ 4,759 $ ‐ $ 5,000 $ 270 360 $ 2,500 34‐OPERATING SUPPLIES 602‐5363‐536.34‐90/OPERATING SUPPLIES / OPERATING SUPP‐OTHER MISC $ 109,107 $ 61,600 $ 74,900 $ 120,832 $ 120,000 $ 145,542 194,056 $ 150,000 35‐REPAIR & MNT SUPPLIES 602‐5363‐536.35‐10/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐FUEL & OIL $ 117,574 $ 116,745 $ 93,777 $ 118,546 $ 116,000.00 $ 138,442 184,589 $ 190,127 602‐5363‐536.35‐20/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐VEHIC PRTS $ ‐ $ 168 $ 42,803 $ 45,960 $ ‐ $ ‐ $ ‐ $ 15,000 602‐5363‐536.35‐30/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MACH/EQUIP $ 13,092 $ 4,890 $ 20,808 $ 11,980 $ 10,000 $ 4,602 6,136 $ 10,000 602‐5363‐536.35‐90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MISC $ 23,282 $ 21,252 $ 26,012 $ 31,490 $ 55,000 $ 25,521 34,028 $ 55,000 39‐OTHER SUPPLIES & EXPENSE 602‐5363‐536.39‐10/OTHER SUPPLIES & EXPENSE / OTHER SUPPLIES & EXPENSE $ 977,556 $ 2,006,686 $ 305,349 $ 436,976 $ 982,675 $ 940 ‐ $ 1,061,800 51‐INSURANCE 602‐5363‐536.51‐30/INSURANCE / INSURANCE $ 8,984 $ 15,254 $ 15,254 $ 19,327 $ 20,953 $ 20,953 $ 20,953 $ 21,534 53‐RENTS & LEASES 602‐5363‐536.53‐30/RENTS & LEASES / RENTS & LEASES‐MACH/EQUIP $ 4,018 $ 9,684 $ 25,693 $ 2,029 $ 5,500 $ 368 491 $ 2,000 602‐5363‐536.53‐90/RENTS & LEASES / RENTS & LEASES‐OTHER MISC $ ‐ $ ‐ $ (2,012) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 54‐DEPRECIATION & AMORTIZTN 602‐5363‐536.54‐10/DEPRECIATION & AMORTIZTN / DEPRECIATION $ 1,390,516 $ 1,378,803 $ 1,237,706 $ 1,221,835 $ 1,089,884 $ ‐ $ 1,088,218 $ 634,592 59‐LICENSES & PERMITS 602‐5363‐536.59‐10/LICENSES & PERMITS / LICENSES & PERMITS $ 1,727,485 $ 1,692,551 $ 1,697,924 $ 1,716,672 $ 1,574,550 $ 1,491,748 1,750,000 $ 1,750,000 Page 2 of 3 602‐5364/PUBLIC WORKS‐RECYCLING $ 449,759 $ 447,284 $ 456,772 $ 473,640 $ 474,126 $ 361,841 $ 483,800 $ 486,789 11‐SALARIES 602‐5364‐536.11‐10/SALARIES / SALARIES‐PERMANENT‐REGULR $ 9,383 $ 9,894 $ 11,579 $ 16,103 $ 16,783 $ 12,169 $ 16,652 $ 18,017 602‐5364‐536.11‐20/SALARIES / SALARIES‐PERM‐OVERTIME $ 168 $ 9 $ 91 $ 137 $ 198 $ 410 $ 561 $ ‐ 15‐EMPLOYER CONTRIBUTIONS 602‐5364‐536.15‐10/EMPLOYER CONTRIBUTIONS / BENEFITS‐SOC SECURITY $ 671 $ 694 $ 814 $ 1,146 $ 1,284 $ 901 $ 1,233 $ 1,378 602‐5364‐536.15‐20/EMPLOYER CONTRIBUTIONS / BENEFITS‐EMPLOYER WRF $ 640 $ 648 $ 788 $ 1,096 $ 1,091 $ 816 $ 1,117 $ 1,225 602‐5364‐536.15‐25/EMPLOYER CONTRIBUTIONS / BENEFITS ‐ EMPL RETIREMNT $ 402 $ 489 $ 807 $ 799 $ 839 $ ‐ $ 839 $ 901 602‐5364‐536.15‐40/EMPLOYER CONTRIBUTIONS / BENEFITS‐HLTH INSUR $ 2,735 $ 3,155 $ 3,992 $ 5,638 $ 6,077 $ 3,405 $ 4,542 $ 4,998 602‐5364‐536.15‐50/EMPLOYER CONTRIBUTIONS / BENEFITS‐LIFE INSUR $ 13 $ 18 $ 29 $ 48 $ 45 $ 38 $ 52 $ 45 602‐5364‐536.15‐60/EMPLOYER CONTRIBUTIONS / BENEFITS‐WORKERS COMP $ 17 $ 15 $ 17 $ 28 $ 29 $ 21 $ 29 $ 25 602‐5364‐536.15‐94/EMPLOYER CONTRIBUTIONS / BENEFITS‐BOOT ALLOWANCE $ 5 $ 5 $ 5 $ 5 $ ‐ $ 8 $ 11 $ ‐ 29‐OTHER CONTRACTUAL SVCS 602‐5364‐536.29‐90/OTHER CONTRACTUAL SVCS / OTHER CONTRAC SVCS‐MISC $ 435,596 $ 430,525 $ 438,640 $ 448,640 $ 447,780.00 $ 343,928 $ 458,570.67 $ 460,000 32‐PUBLICATION, SUBS, DUES 602‐5364‐536.32‐10/PUBLICATION, SUBS, DUES / PUBS, SUBS, DUES $ ‐ $ ‐ $ 10 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 33‐TRAVEL 602‐5364‐536.33‐40/TRAVEL / TRAVEL & TRAINING $ 130 $ 1 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 34‐OPERATING SUPPLIES 602‐5364‐536.34‐90/OPERATING SUPPLIES / OPERATING SUPP‐OTHER MISC $ ‐ $ 224 $ ‐ $ ‐ $ ‐ $ 145 193 $ 200 35‐REPAIR & MNT SUPPLIES 602‐5364‐536.35‐90/REPAIR & MNT SUPPLIES / RPR & MNT SUPP‐MISC $ ‐ $ 1,609 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ DEBT SERVICE $ 165,797 $ 106,521 $ 77,794 $ 78,000 $ 52,402 $ 6,327 $ 22,402 $ 6,042 62‐DEBT SERVICE 602‐5820‐582.62‐10/DEBT SERVICE / INTEREST $ 85,131 $ 60,523 $ 47,512 $ 35,835 $ 22,202 $ 6,127 $ 22,202 $ 5,842 69‐OTHER DEBT SERVICE 602‐5820‐582.63‐10/OTHER DEBT SERVICE / DEBT ISSUANCE COSTS $ 55,594 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 602‐5820‐582.69‐10/OTHER DEBT SERVICE / OTHER DEBT SVC CHARGES $ 25,073 $ 45,999 $ 30,282 $ 42,165 $ 30,200 $ 200 $ 200 $ 200 OTHER FINANCING USES (Shop Maintenance Charges) $ 226,824 $ 243,714 $ 261,896 $ 224,163 $ 240,894 $ 217,261 $ 240,894 $ 247,636 90‐OTHER FINANCING USES 602‐5920‐592.90‐20/OTHER FINANCING USES / TRANSFER TO OTHER FUNDS 226,824 243,714 261,896 224,163 240,894 217,261 240,894 $ 247,636 Grand Total Expenditures $ 6,928,690 $ 7,977,629 $ 6,080,665 $ 6,417,642 $ 6,722,762 $ 3,875,700 $ 6,170,388 $ 6,878,784 Page 3 of 3  City of Superior ‐ Moccasin Mike Landfill Cash Flow Projection Actual Actual Actual Actual Projected Projected Projected Projected Projected Projected 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Beginning Unrestricted Cash Balance $ 1,467,260 $ 1,888,405 $ 1,940,219 $ 1,519,924 $ 1,142,081 $ 907,419 $ 860,956 $ 1,125,460 $ 1,737,079 $ 73,436 Total Revenue $ 6,774,924 $ 6,466,827 $ 6,770,576 $ 6,574,136 $ 6,595,138 $ 6,774,897 $ 6,757,629 $ 6,864,162 $ 4,195,388 $ 2,304,194 Total Expenses: $ (6,928,690) $ (7,977,629) $ (6,080,665) $ (6,417,642) $ (6,170,388) $ (6,878,784) $ (6,690,638) $ (6,749,386) $ (4,547,638) $ (2,987,756) Total Net Income $ (153,765) $ (1,510,802) $ 689,911 $ 156,494 $ 424,750 $ (103,887) $ 66,991 $ 114,776 $ (352,250) $ (683,562) + Depreciation Expense $ 1,390,516 $ 1,378,803 $ 1,395,211 $ 1,401,912 $ 1,215,033 $ 756,101 $ 505,513 $ 496,843 $ 688,606 $ 897,948 ‐ Principal Payments $ (911,316) $ (696,316) $ (807,136) $ (773,612) $ (783,415) $ (288,678) $ ‐ $ ‐ $ ‐ $ ‐ ‐ Fixed Asset Purchases $ (69,855) $ (9,090) $ (153,833) $ (416,000) $ (946,683) $ (410,000) $ (308,000) $ ‐ $ ‐ $ ‐ ‐Transfer to Restricted Cash $ (2,000,000) ‐ Capital Lease Payments $ (226,148) $ (226,148) $ (226,107) $ (354,186) $ (144,347) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ ‐ Contr. to Restricted Cash ‐ Change in Liability $ (857,651) $ 436,976 Change in AR / AP $ 391,713 $ 1,115,367 $ (460,692) $ (829,427) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ Change in Cash Balance $ 421,145 $ 51,814 $ (420,296) $ (377,843) $ (234,662) $ (46,464) $ 264,505 $ 611,619 $ (1,663,643) $ 214,387 Ending Unrestricted Cash Balance $ 1,888,405 $ 1,940,219 $ 1,519,924 $ 1,142,081 $ 907,419 $ 860,956 $ 1,125,460 $ 1,737,079 $ 73,436 $ 287,823 % of expense 17.8% 14.7% 12.5% 16.8% 25.7% 1.6% 9.6% Beg. Restricted Cash: $ 3,352,201 $ 3,770,744 $ 5,120,911 $ 6,547,316 $ 7,423,462 $ 6,876,132 $ 8,144,216 $ 9,450,405 $ 10,795,716 $ 5,554,123 +Annual Funding Additions Restricted $ 418,543 $ 1,350,167 $ 1,426,405 $ 876,146 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ +Annual Funding Additions Designated $ 1,061,800 $ 1,061,800 $ 1,061,800 $ 523,800 +Transfer from Unrestricted LF Cash $ 2,000,000 +Investment Earnings/(Reductions) $ (547,330) $ 206,284 $ 244,389 $ 283,511 $234,607 $ 165,419 ‐Uses (Capping and Long‐Term Care) $ ‐ $ ‐ $ ‐ $ ‐ $ (8,000,000) Ending Restricted Cash: $ 3,770,744 $ 5,120,911 $ 6,547,316 $ 7,423,462 $ 6,876,132 $ 8,144,216 $ 9,450,405 $ 10,795,716 $ 5,554,123 $ 5,719,542 Combined Cash: $ 5,659,149 $ 7,061,130 $ 8,067,239 $ 8,565,543 $ 7,783,551 $ 9,005,171 $ 10,575,865 $ 12,532,795 $ 5,627,559 $ 6,007,364 Attachment C  City of Superior ‐ Moccasin Mike Landfill Capital Expenditure Projections 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Year Description Asset Purch. Asset Purch. Asset Purch. Asset Purch. Asset Purch. Asset Purch. Asset Purch. Asset Purch. Asset Purch. Asset Purch. 2016 Chevy 1/2 Ton P/U Var. Qty 3 ‐ Garbage Trucks $0 $800,000 Var. Grarbage Cans $31,683 $0 $0 $0 $0 2017 Replace '06 Loader #352 2019 Rearload Refuse Body Garbage Truck $ 160,000 2019 Brush Chipper $50,000 2018 Landfill Gas Analyzer $10,587 2018 Groundwater Sample Pump $10,851 2018 John Deere Loader #357 $172,169 2019 Re‐drill Gas Wells & Pumps $116,619 $90,000 2019 Gas Well‐Laterals & Mob. Costs $9,000 $9,090 $18,000 2020 GPS for Compactor $28,124 2021 Rebuild 2007 Compactor $366,000 2022 Compactor Wheel Service $60,000 2022 Dozer Track Service $55,000 2023 Dozer D8 Repairs $200,000 2023 Compactor GPS System $50,000 2024 Dozer D6 Repairs $200,000 Total Asset Purchases: $193,606 $9,000 $153,833 $416,000 $946,683 $410,000 $308,000 $0 $0 $0 Equipment Leases CAT 826 Compactor $81,801 $81,801 $81,760 $209,839 CAT D8T Dozer $144,347 $144,347 $144,347 $144,347 Total Lease Payments: $81,801 $226,148 $226,107 $354,186 $144,347 $0 $0 $0 $0 $0 2027 Phase V Final Cap $8,000,000 $0 Final Capping of Landfill: $0 $0 $0 $0 $0 $0 $0 $0 $8,000,000 $0 Attachment D