ROARING FORK WATER & SANITATION DISTRICT · The attached Budget for the Roaring Fork Water &...
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Transcript of ROARING FORK WATER & SANITATION DISTRICT · The attached Budget for the Roaring Fork Water &...
ROARING FORK WATER & SANITATION DISTRICT
PO BOX 1002 GLENWOOD SPRINGS, CO 81602
TEL: (970)945-2144
RFWSD BILLING: PO BOX 326
GLENWOOD SPRINGS, CO 81602 TEL: (970)876-5008
RFWSD 2019 BUDGET MESSAGE
The attached Budget for the Roaring Fork Water & Sanitation District includes these important features: Operating Budget The 2019 Budget assumes 4 new residential customers. Property Tax Revenue is projected to be $360,625 with the mill levy set at 7.4.
The 2019 Budget maintains water and sewer service fees without increase.
Operating expenses were evaluated and increased 4% over 2018 where feasible. Budget Notes
indicate expenses over five year average.
The District sets money aside each year for future replacement of the water and wastewater systems. In 2019 the District will suspend funding of the water and wastewater reserves to accomplish expansion of the wastewater plant.
Non-Operating Budget Debt Service
o Pursuant to an Agreement between Aspen Glen Golf Company, the Homeowners’ Association at Aspen Glen and the Roaring Fork Water & Sanitation District, $1,575 of each water tap ($3,700) received by the District from customers within the Aspen Glen development is to be reimbursed to the Homeowners’ Association at Aspen Glen until $1,004,696, the total cost of the wholesale water facility, is recovered by the Homeowners’ Association at Aspen Glen to the best of the District’s ability. The capital projects budget anticipates receipt of three (3) tap fees within Aspen Glen in 2019.
o Pursuant to an Agreement between Aspen Glen Golf Company, the Homeowners’ Association at Aspen Glen and the Roaring Fork Water & Sanitation District, $3,900 of each sewer tap of ($6,500) received by the District from customers within the Aspen Glen, Midland Point and Coryell Ranch developments, is to be reimbursed to the Homeowners’ Association at Aspen Glen until $1,367,086, the cost of the wholesale facility, is recovered by the Homeowners’ Association at Aspen Glen to the best of the District’s ability. The capital projects budget anticipates receipt of three (3) tap fees within Aspen Glen in 2019.
o In 2003 the District received $848,125 from LB Rose Ranch, a development (presently
named Ironbridge) included in its Regional Service Area, in exchange for providing the Rose Ranch development with potable water services. Pursuant to an Agreement between LB Rose Ranch and the Roaring Fork Water & Sanitation District, $1,575 of each water tap ($3,700) received by the District from customers within the Ironbridge development is to be reimbursed to the developer until the $848,125 is recovered by
ROARING FORK WATER & SANITATION DISTRICT
PO BOX 1002 GLENWOOD SPRINGS, CO 81602
TEL: (970)945-2144
RFWSD BILLING: PO BOX 326
GLENWOOD SPRINGS, CO 81602 TEL: (970)876-5008
the developer to the best of the District’s ability. The capital projects budget anticipates receipt of one (1) tap fee within Ironbridge in 2019.
Tap Fee Net Income o Transfer water tap fee income to the Water System Investment Fund for future water
system infrastructure. o Transfer sewer tap fee income to the WWTP Expansion Fund.
General Reserve Funded Projects o WWTP: Bio-Solids Thickening and Sludge Removal: During wastewater plant expansion,
install new bio-solids thickening equipment and sludge removal processes from the wastewater plant.
o Audit Customer Meters, PRV and Backflow Devices for accurate installation
Water Reserve Funded Projects o Hydrant Repair/Replacement o Replace Roofs at AG & CR Well Houses
Sewer Reserve Funded Projects
o Lift Station Updates o WWTP: Update aging equipment to the existing wastewater plant facilities during
expansion
Water System Investment Fund o Upsize a well pump at the Aspen Glen Well House and add valves at the Coryell Ranch
Tank for the purpose of increasing pumping capacity and draw from the Coryell Ranch well directly to distribution.
WWTP Expansion o Complete the expansion of the wastewater plant to add an additional 107,000
gallons/day of capacity
The budgetary basis of accounting the Roaring Fork Water & Sanitation District uses is accrual. The Roaring Fork Water & Sanitation District was organized as the Aspen Glen Water & Sanitation District by Order of Court entered on May 3, 1994. The District’s Service Plan, which was approved by Garfield County, provides that the District was created to provide both potable water and wastewater treatment service to properties within the District’s boundaries and, in the case of wastewater treatment services, to properties which may later be annexed into the District or properties which execute an approved out-of-district service contract with the District. The District’s name was changed to the Roaring Fork Water & Sanitation District by Order of Court entered on July 14, 1998. In May 2001, the Garfield County Commissioners approved an Amendment to the District’s Service Plan which allows the District to provide both water and wastewater service anywhere within the District’s Regional Service Area as defined in the Amended Service Plan which was further modified in May 2016.
Roaring Fork Water Sanitation District2019 Budget
2017 Actual 2018 Proj 2019 Budget
ESTIMATED RESOURCESBeginning Fund Balance: GENERAL RESERVES (1) 201,451.97 377,882.25 562,772.25Beginning Fund Balance: WATER RESERVES (2) 992,172.25 1,163,172.25 1,229,322.25Beginning Fund Balance: SEWER RESERVES (2) 604,249.18 720,400.53 792,100.53Beginning Fund Balance: Water Systems Investment Fund (3) 165,692.00 315,714.75 365,002.25Beginning Fund Balance: WWTP EXPANSION (4) 2,198,631.01 2,391,218.46 1,721,913.46
TOTAL ESTIMATED RESOURCES 4,162,196.41 4,968,388.24 4,671,110.74
OPERATING BUDGET
Income
Water RevenuesWater Service Fees (5) 167,895.06 176,125.00 179,910.00Water Usage (6) 164,975.08 165,000.00 146,000.00
Water Inspections 1,050.00 475.00 675.00
Water - Service Penalty Fees 1,627.59 1,060.00 800.00
Total Water Revenues 335,547.73 342,660.00 327,385.00
Sanitation RevenuesSewer Service Fees (7) 331,542.44 348,293.00 355,740.00
Sewer Inspections 1,050.00 475.00 675.00
Sewer Service Penatly Fees 1,661.26 1,060.00 800.00
Total Sanitation Revenues 334,253.70 349,828.00 357,215.00Property Tax Revenue (8)
Property Tax 342,589.64 360,690.00 360,625.00
Property Tax Interest 426.13 300.00 300.00
Specific Ownership 26,439.93 23,000.00 15,000.00
Total Property Tax Income 369,455.70 383,990.00 375,925.00Storage Rental (9) 2,500.00 2,500.00 2,500.00
Total Income 1,041,757.13 1,078,978.00 1,063,025.00Expense (10)
Administrative Expenditures
Admin - Capital 96.65 710.00 0.00
Admin - Auto/Travel 4,836.16 4,700.00 4,900.00Admin - Billing Clerk (11) 16,646.00 22,600.00 27,000.00Admin - Customer Service Manager (11) 39,929.50 43,500.00 50,000.00Admin - District Administrator (11) 53,675.00 62,660.00 65,200.00Admin - Director Fees 4,050.00 3,975.00 4,125.00Admin - Data Process/Support (12) 6,625.55 7,800.00 8,125.00
Admin - Dues/Subscript/Training 1,396.69 1,200.00 1,300.00
Admin - Fees (Bank/Credit Card) 4,258.94 5,000.00 5,300.00
Admin - Insurance 15,877.37 15,800.00 16,800.00Admin - GIS Mapping/Asset Mgmt (11) 6,620.25 2,600.00 7,500.00
Admin - Postage & Freight 1,959.80 2,700.00 2,850.00
Admin - Professional/Audit 5,300.00 5,500.00 5,750.00Admin - Professional/Engineer (11) 16,725.61 14,120.00 22,700.00Admin - Professional/Legal (11) 26,006.93 25,600.00 27,000.00
Admin - Prof/Water Rights 15,677.00 12,400.00 12,900.00
Roaring Fork Water Sanitation District2019 Budget
2017 Actual 2018 Proj 2019 Budget
Admin - Operator Administrative (11) 1,288.00 1,654.00 12,000.00
Admin - Supplies 6,387.02 9,200.00 9,500.00Admin - Treasurer Fees (13) 6,860.31 6,860.00 7,135.00
Admin - Utilities 8,804.72 9,440.00 9,810.00
Total Administrative Expenditures 243,021.50 258,019.00 299,895.00
Water Source of Supply
(W) Source - Repair & Maint 262.50 500.00 520.00(W) Source - Water Rights Contracts (11) 7,060.80 7,475.00 7,540.00(W) Source - Ditch Maintenance (11) 4,713.41 2,920.00 2,785.00
Total Water Source of Supply 12,036.71 10,895.00 10,845.00
Water Treatment Plant
(W) Plant - Chemicals 10,586.17 11,883.00 12,360.00(W) Plant - Contract Labor (14) 19,800.00 19,800.00 19,800.00
(W) Plant - Permits 220.00 230.00 230.00
(W) Plant - Repair & Maint 18,612.99 16,550.00 17,500.00
(W) Plant - Supplies 94.86 135.00 135.00
(W) Plant - Testing 9,466.00 5,250.00 5,460.00
(W) Plant - Utilities 23,548.38 22,800.00 23,700.00
Total Water Treatment Plant 82,328.40 76,648.00 79,185.00
Water Transmission & Lines
(W) Lines - Capital 195.00 0.00 0.00(W) Lines - Repair & Maint (11) 5,572.00 15,000.00 14,027.00
(W) Lines - Hydrant Maintenance & Inspection 8,095.00 8,005.00 8,325.00
(W) Lines - Utilities 348.24 276.00 290.00
Total Water Transmission & Lines 14,210.24 23,281.00 22,642.00
Sanitation Plant & Treatment
(S) Plant - Capital 0.00 0.00 0.00
(S) Plant - Chemicals 706.74 1,240.00 1,300.00(S) Plant - Contract Labor (14) 46,200.00 49,800.00 49,800.00(S) Plant - Grounds & Road Maintenance (11) 5,107.93 2,900.00 2,770.00
(S) Plant - Permits 2,315.00 2,825.00 2,900.00(S) Plant - Repair & Maint (11) 27,059.59 38,300.00 31,700.00
(S) Plant - Sludge Removal 64,470.00 83,100.00 87,000.00
(S) Plant - Supplies 2,472.40 2,500.00 2,600.00
(S) Plant - Testing 6,012.00 5,200.00 5,400.00(S) Plant - Utilities (11) 33,965.44 34,000.00 49,068.00
Sanitation Plant & Treatment 188,309.10 219,865.00 232,538.00
Sanitation Collection Lines
(S) Lines - Capital
(S) Lines - Jetting/TV 13,680.50 14,100.00 14,700.00(S) Lines - Repair & Maint (11) 441.50 500.00 1,200.00(S) Lines - R&M Lift Station (11) 11,355.04 15,000.00 13,520.00
(S) Lines - Utilities 7,985.04 8,130.00 8,500.00
Total Sanitation Collection Lines 33,462.08 37,730.00 37,920.00
Roaring Fork Water Sanitation District2019 Budget
2017 Actual 2018 Proj 2019 BudgetWATER RESERVE FUND (15) 171,000.00 111,150.00 0.00
SEWER RESERVE FUND (15) 118,000.00 76,700.00 0.00General Fund Capital Project: BioSolids Thickening (21) 0.00 189,690.00 0.00Wastewater Plant Expansion Fund (28) 0.00 75,000.00 380,000.00
Total Expense 862,368.03 1,078,978.00 1,063,025.00
NET OPERATING INCOME 179,389.10 0.00 0.00
NON-OPERATING BUDGET
Other Income
OTHER REVENUEWater Tap Fees (16) 172,309.00 52,910.00 14,800.00 Sewer Tap Fees (16) 296,205.00 73,450.00 26,000.00
Interest Income 2,320.80 2,200.00 1,500.00
Interest Income: plant exp 25,340.48 51,745.00 15,000.00
TOTAL OTHER REVENUE 496,175.28 180,305.00 57,300.00
Transfer In from Operating BudgetWATER RESERVE FUND (17) 171,000.00 111,150.00 0.00SEWER RESERVE FUND (18) 118,000.00 76,700.00 0.00
GENERAL FUND RETAINED 0.00 189,690.00 0.00
Total Transfer In from Operating Budget 289,000.00 377,540.00 0.00
Total Other Income 785,175.28 557,845.00 57,300.00
Other Expense
DEBT SERVICE(W) Tap Reimb to Developer (19) 22,286.25 3,622.50 6,300.00 (S) Tap Reimb to Developer (19) 16,185.00 19,500.00 11,700.00
Total Debt Service 38,471.25 23,122.50 18,000.00
(W) Water Tap Net Revenue 150,022.75 49,287.50 8,500.00
Transfer to Water Investment Fund (150,022.75) (49,287.50) (8,500.00)
(S) Sewer Tap Net Revenue 280,020.00 53,950.00 14,300.00
Transfer to WWTP Expansion (280,020.00) (53,950.00) (14,300.00)
GENERAL RESERVE FUNDED (20)
WWTP: Install Garage Door 4,459.84 0.00 0.00
Security System 819.78 0.00 0.00Water Audit (22) 0.00 0.00 20,000.00
Line Locator 0.00 7,000.00 0.00BioSolids Thickening/Sludge Removal Plant Expansion (21) 0.00 0.00 460,000.00
TOTAL GENERAL RESERVE FUNDED 5,279.62 7,000.00 480,000.00
WATER RESERVE FUNDED (23)
(W) Hydrant Repair/Replacement (24) 0.00 0.00 2,000.00 (W) AG & CR Well House Roof Replacements (25) 0.00 0.00 27,000.00
(W) Aspen Glen Well House Updates 0.00 45,000.00 0.00
Roaring Fork Water Sanitation District2019 Budget
2017 Actual 2018 Proj 2019 Budget
TOTAL WATER RESERVE FUNDED 0.00 45,000.00 29,000.00 Funds Transferred from Water Reserve Fund to WWTP Expansion (30) 923,000.00 SEWER RESERVE FUNDED (26)
(S) WWTP: Upgrades (28) 1848.65 0.00 75,000.00 (S) WWTP: Lift Station Updates (27) 0.00 5,000.00 20,000.00
TOTAL SEWER RESERVE FUNDED 1848.65 5,000.00 95,000.00
WATER SYSTEM INVESTMENT FUNDAspen Glen Well Pump and Water Tank Valves 0.00 0.00 40,000.00
TOTAL WATER SYSTEM INVESTMENT FUNDED 0.00 0.00 40,000.00
WWTP EXPANSION FUNDEDWastewater Treatment Plant Expansion Plan/Construction (29) 112,773.03 850,000.00 3,050,000.00
TOTAL WWTP EXPANSION FUNDED 112,773.03 850,000.00 3,050,000.00
Total Other Expense 158,372.55 930,122.50 3,672,000.00
NET NON-OPERATING INCOME 626,802.73 (372,277.50) (3,614,700.00)
NET INCOME (Retained) 806,191.83 (372,277.50) (3,614,700.00)
ESTIMATED RESOURCESEnding Fund Balance: GENERAL RESERVES (1) 377,882.25 562,772.25 84,272.25 Ending Fund Balance: WATER RESERVES (2) 1,163,172.25 1,229,322.25 277,322.25 Ending Fund Balance: SEWER RESERVES (2) 720,400.53 792,100.53 697,100.53 Ending Fund Balance: WATER SYSTEMS INVESTMENT FUND (3) 315,714.75 365,002.25 333,502.25 Ending Fund Balance: WWTP EXPANSION (4) 2,391,218.46 1,721,913.46 4,213.46
TOTAL ESTIMATED RESOURCES 4,968,388.24 4,671,110.74 1,396,410.74
ROARING FORK WATER & SANITATION DISTRICT
PO BOX 1002 GLENWOOD SPRINGS, CO 81602
TEL: (970)945-2144
RFWSD BILLING: PO BOX 326
GLENWOOD SPRINGS, CO 81602 TEL: (970)625-6145
RFWSD
BUDGET NOTES
OPERATING BUDGET
1 General Reserves Balance Reserves for large capital purchases, projects and protect cash flow.
2 Water & Sewer Reserve Fund Balances
Reserves for future water and wastewater system replacement.
3 Water Systems Investment Fund Water Tap Fee Income for future water system investment.
4 WWTP Expansion Balance Sewer Tap Fee Income and Restricted funds for wastewater treatment plant expansion.
5 Water Service Fee $70 per customer (eqr)/quarter. Based on current number of customers.
6 Water Usage Customer metered water, billed based on tiered rate block.
7 Sewer Service Fee $139 per customer (eqr)/quarter. Based on current number of customers.
8 Property Tax Revenue Based on 7.4 Mill Levy and assessed valuation of $48,733,140
9 Storage Rental Parcel rental at WWTP for elk fencing storage ($500/parcel).
10 Expenses All expenses increased by 4% unless noted.
11 Expenses Based on a 5 year average and/or increased development activity
12 Admin: Data Process Support Includes Software Annual Renewals and support for Billing Software, Esri GIS, PubWorks, Network Solutions, iGlobal Care, Avg, Carbonite
13 Admin: Treasurer Fees Fees to County based on property tax revenue.
14
(W) & (WW) Plant: Contract Labor Set Monthly Contract Rate
15 Water Reserve Fund and Sewer Reserve Fund
Reserve money set aside for future replacement of water system and wastewater system
ROARING FORK WATER & SANITATION DISTRICT
PO BOX 1002 GLENWOOD SPRINGS, CO 81602
TEL: (970)945-2144
RFWSD BILLING: PO BOX 326
GLENWOOD SPRINGS, CO 81602 TEL: (970)625-6145
NON-OPERATING BUDGET
16 Tap Fees 4 residential taps projected for 2019. (3 Aspen Glen, 1 Ironbridge)
17 Water Reserve Fund Money from the Operating Budget (15) for Capital Water Reserve Funded purchases.
18 Sewer Reserve Fund Money from the Operating Budget (15) for Capital Sewer Reserve Funded purchases.
19 Debt Service Reimbursement of developer’s portion of tap fees based on # taps projected (3 taps Aspen Glen, 1 tap Ironbridge)
20 General Reserve Funded Capital Expenditures funded through General Reserves.
21 WWTP: Bio-Solids Thickening and Sludge Removal Equipment
Install equipment to thicken bio-solids to improve efficiency of sludge removal
22 Water Audit Audit Customer Water Meters, PRV and Backflow Devices for accurate installation.
23 Water Reserve Funded Replacement projects funded through Water Reserve Account.
24 (W) Hydrant Repairs/Replacement
Hydrant Repairs and Replacement. (Annual maintenance and inspection is listed in the operating budget).
25 (W) Well House Roof Replace Replace AG & CR Well House Roofs
26 Sewer Reserve Funded Replacement projects funded through Sewer Reserve Account.
27 (S) Lift Station Updates Asset Management identified updates to lift stations.
28 (S) WWTP Plant Upgrades Complete necessary upgrades to existing wastewater plant during construction of the expansion
29 WWTP Plant Expansion Funded Permitting, Planning and Construction of the wastewater plant expansion
30 Water Reserve Funds to WWTP Expansion
Funds from the Water Reserve Fund will be used to expand the WWTP. As Sewer Tap Fees are received, this fund will be replenished.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
1/1/2019 1/1/2020
RFWSD Available Funds
General Reserves
Water Reserves
Sewer Reserves
WW Plant Expansion
Water Sys Inv Fund
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
2015 2016 2017 2018 2019
Operating Revenue
2015-2019
Water Income Sewer Income Property Taxes
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
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$900,000.00
2015 2016 2017 2018 2019
Operating Expenditures
2015-2019
Water Expenditures Sewer Expenditures
