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HomeMy WebLinkAbout2021-06-22 - Resolution No. 2021-29 RESOLUTION NO. 2021-29 RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2021-22 AND RESCINDING RESOLUTION NOS. 2020-10 AND 2019-18 WHEREAS, the Yorba Linda Water District has prepared a one-year budget for Fiscal Year 2021-22; and WHEREAS, it is the desire of the Board of Directors to adopt the Budget for Fiscal Year 2021-22, and rescind Resolution Nos. 2020-10 and 2019-18. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows: Section 1. That the Budget for Fiscal Year 2021-22, set forth in Exhibit "A" and attached hereto, is hereby approved and adopted. Section 2. The Budget for Fiscal Year 2021-22 is in full force and effect beginning July 1, 2021, and continuing until this Resolution is rescinded by the Board of Directors. Section 3. That Resolution Nos. 2020-10 and 2019-18 are hereby rescinded effective July 1, 2021. PASSED AND ADOPTED this 22nd day of June 2021 by the following called vote: AYES: Directors DesRoches, Jones, Lindsey, and Miller NOES: None ABSTAIN: None ABSENT: Director Hawkins J. Wayne Mi er, PhD, Vice President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No.2021-29 Adopting the Operating Budget for Fiscal Year 2021-22 1 F I N A N C I A L S U M M A R I E S F Y 2 0 2 1 /2 2 FY20 Actual FY21 Budget FY21 Forecast FY22 Budget Revenue (Operating): Water Revenue (Residential) 15,987,147$ 15,424,507$ 17,132,129$ 15,834,595$ Water Revenue (Commercial & Fire Det.) 1,622,176$ 1,889,796$ 1,526,966$ 1,555,486$ Water Revenue (Landscape/Irrigation) 3,609,735$ 3,704,520$ 4,123,379$ 3,782,756$ Service Charges 10,973,254$ 11,560,123$ 11,550,139$ 13,412,193$ PFAS Impact Fee -$ 987,619$ 739,965$ 894,116$ Sewer Charge Revenue 2,408,310$ 2,447,582$ 2,448,235$ 2,844,118$ Sewer Parcel Assessments 322,975$ 298,525$ 303,650$ 331,878$ Other Operating Revenue 896,107$ 865,195$ 662,937$ 812,526$ Total Operating Revenue 35,819,704$ 37,177,867$ 38,487,400$ 39,467,668$ Revenue (Non-Operating): Interest 694,705$ 705,000$ 274,641$ 308,000$ Property Tax 1,961,002$ 1,950,000$ 2,032,381$ 2,025,000$ Property Tax - CFC Charges -$ -$ -$ 2,985,028$ Other Non-Operating Revenue 1,104,622$ 620,846$ 1,171,564$ 601,446$ Total Non-Operating Revenue 3,760,329$ 3,275,846$ 3,478,586$ 5,919,474$ Total Revenue 39,580,033$ 40,453,713$ 41,965,986$ 45,387,142$ Expenses (Operating): Variable Costs 52.0% 51.0% 51.5% 53.5% Water-Related Costs 14,392,264$ 16,035,929$ 15,554,895$ 18,147,954$ Fixed Costs 1,123,420$ 1,182,773$ 1,280,598$ 1,426,078$ Power-Related Costs 1,400,704$ 1,222,191$ 1,581,800$ 1,755,798$ Variable Water Costs Related Expenses Total 16,916,388$ 18,440,894$ 18,417,293$ 21,329,830$ Salary Related Expenses 10,890,404$ 12,576,273$ 11,909,558$ 12,455,996$ Reduction for Capital Project Labor -$ (680,752)$ -$ (405,000)$ Salary Related Expenses Total 10,890,404$ 11,895,521$ 11,909,558$ 12,050,996$ Supplies & Services: 33.4% 32.9% 33.3% 30.2% Communications 185,078$ 243,025$ 231,370$ 164,002$ Contractual Services 426,552$ 533,854$ 640,382$ 671,740$ Data Processing 240,226$ 316,381$ 282,000$ 350,000$ Dues & Memberships 93,953$ 100,745$ 93,593$ 96,799$ Fees & Permits 330,119$ 324,200$ 401,309$ 387,840$ Board Election -$ 90,500$ -$ -$ Insurance 309,585$ 338,050$ 272,911$ 310,000$ Materials 502,744$ 697,500$ 686,623$ 800,150$ District Activities, Emp Recognition 37,379$ 47,071$ 28,777$ 52,972$ Maintenance 643,360$ 709,600$ 534,254$ 973,400$ Non-Capital Equipment 165,388$ 186,669$ 188,654$ 191,950$ Office Expense 41,205$ 37,575$ 38,583$ 44,495$ Professional Services 1,046,488$ 1,471,190$ 1,259,101$ 1,670,140$ Training 40,307$ 63,185$ 41,743$ 78,025$ Travel & Conferences 55,190$ 48,200$ 28,250$ 95,595$ Uncollectible Accounts 4,018$ 9,800$ 9,800$ 9,800$ Utilities 209,143$ 192,750$ 220,220$ 199,000$ Vehicle Expenses 423,983$ 379,400$ 459,921$ 410,700$ Supplies & Services Sub-Total 4,754,718$ 5,789,695$ 5,417,491$ 6,506,608$ Total Operating Expenses 32,561,510$ 36,126,109$ 35,744,342$ 39,887,434$ Expenses (Non-Operating): 14.6% 16.0% 15.2% 16.3% Interest Expense 1,309,883$ 1,236,960$ 1,293,980$ 1,286,985$ Other Expense 137,569$ 150,853$ 442,972$ 13,365$ Total Non-Operating Expenses 1,447,452$ 1,387,813$ 1,736,952$ 1,300,350$ Total Expenses 34,008,962$ 37,513,922$ 37,481,294$ 41,187,784$ Net Income Before Capital Contributions 5,571,071$ 2,939,792$ 4,484,692$ 4,199,358$ Capital Contributions 1,030,017$ -$ 1,124,838$ -$ Net Income Before Depreciation 6,601,088$ 2,939,792$ 5,609,530$ 4,199,358$ Depreciation 7,757,139$ 7,775,155$ 7,877,455$ 8,115,685$ Income (Loss) (1,156,051)$ (4,835,363)$ (2,267,925)$ (3,916,327)$ Yorba Linda Water District Water & Sewer Enterprise Operating Budget for FY 2021/22 FY20 Actual FY21 Budget FY21 Forecast FY22 Budget Revenue (Operating): Water Revenue (Residential) 15,987,147$ 15,424,507$ 17,132,129$ 15,834,595$ Water Revenue (Commercial & Fire Det.) 1,622,176$ 1,889,796$ 1,526,966$ 1,555,486$ Water Revenue (Landscape/Irrigation) 3,609,735$ 3,704,520$ 4,123,379$ 3,782,756$ Service Charges 10,973,254$ 11,560,123$ 11,550,139$ 13,412,193$ PFAS Impact Fee -$ 987,619$ 739,965$ 894,116$ Other Operating Revenue 863,917$ 824,650$ 614,920$ 771,723$ Total Operating Revenue 33,056,229$ 34,391,215$ 35,687,498$ 36,250,869$ Revenue (Non-Operating): Interest 595,316$ 600,000$ 210,384$ 240,000$ Property Taxes 1,961,002$ 1,950,000$ 2,032,381$ 2,025,000$ Property Taxes - CFC Charges -$ -$ -$ 2,985,028$ Other Non-Operating Revenue 981,529$ 601,646$ 1,156,480$ 591,046$ Total Non-Operating Revenue 3,537,847$ 3,151,646$ 3,399,245$ 5,841,074$ Total Revenue 36,594,076$ 37,542,861$ 39,086,743$ 42,091,943$ Expenses (Operating): Variable Water Costs (G.W., Import & Power) 54.5% 55.6% 55.8% 57.7% Water-Related Costs 14,392,264$ 16,035,929$ 15,554,895$ 18,147,954$ Fixed Costs 1,123,420$ 1,182,773$ 1,280,598$ 1,426,078$ Power-Related Costs 1,400,704$ 1,222,191$ 1,581,800$ 1,755,798$ Variable Water Costs Related Expenses Total 16,916,388$ 18,440,894$ 18,417,293$ 21,329,830$ Salary Related Expenses 9,827,340$ 10,620,399$ 10,063,212$ 10,467,250$ Reduction for Capital Project Labor -$ (463,752)$ -$ (344,250)$ Salary Related Expenses Total 9,827,340$ 10,156,647$ 10,063,212$ 10,123,000$ Supplies & Services 31.7% 30.6% 30.5% 27.4% Communications 175,757$ 205,891$ 196,665$ 139,402$ Contractual Services 400,521$ 466,976$ 554,013$ 584,405$ Data Processing 227,356$ 274,924$ 244,950$ 303,500$ Dues & Memberships 87,376$ 85,670$ 79,572$ 82,295$ Fees & Permits 312,996$ 288,635$ 351,459$ 339,889$ Board Election -$ 84,165$ -$ -$ Insurance 284,209$ 287,342$ 231,974$ 263,500$ Materials 485,136$ 621,700$ 627,085$ 727,120$ District Activities, Emp Recognition 34,863$ 40,130$ 24,461$ 45,026$ Maintenance 505,250$ 528,780$ 397,828$ 743,630$ Non-Capital Equipment 132,377$ 137,979$ 154,763$ 128,208$ Office Expense 38,367$ 32,003$ 32,798$ 37,821$ Professional Services 950,423$ 988,918$ 1,034,193$ 1,510,723$ Training 32,822$ 48,353$ 34,385$ 61,277$ Travel & Conferences 49,922$ 42,570$ 24,030$ 79,511$ Uncollectible Accounts 3,703$ 8,330$ 8,330$ 8,330$ Utilities 194,946$ 163,838$ 187,188$ 169,150$ Vehicle Expenses 387,102$ 285,260$ 332,788$ 302,770$ Supplies & Services Sub-Total 4,303,126$ 4,591,464$ 4,516,482$ 5,526,557$ Total Operating Expenses 31,046,854$ 33,189,004$ 32,996,987$ 36,979,387$ Expenses (Non-Operating) Interest on Long Term Debt 1,309,883$ 1,236,960$ 1,293,980$ 1,286,985$ Other Expense 109,564$ 117,994$ 446,226$ 7,665$ Total Non-Operating Expenses 1,419,447$ 1,354,954$ 1,740,206$ 1,294,650$ Total Expenses 32,466,301$ 34,543,958$ 34,737,193$ 38,274,037$ Net Income (Loss) Before Capital Contributions 4,127,775$ 2,998,904$ 4,349,550$ 3,817,906$ Capital Contributions 430,143$ -$ 517,399$ -$ Net Income (Loss) Before Depreciation 4,557,918$ 2,998,904$ 4,866,949$ 3,817,906$ Depreciation 6,314,950$ 6,335,693$ 6,390,093$ 6,590,000$ Income (Loss) (1,757,032)$ (3,336,789)$ (1,523,144)$ (2,772,094)$ Yorba Linda Water District Water Enterprise Operating Budget for FY 2021/22 FY20 Actual FY21 Budget FY21 Forecast FY22 Budget Revenue (Operating): Sewer Charge Revenue 2,408,310$ 2,447,582$ 2,448,235$ 2,844,118$ Sewer Parcel Assessments (Locke Ranch) 322,975$ 298,525$ 303,650$ 331,878$ Other Operating Revenue 32,190$ 40,545$ 48,017$ 40,803$ Total Operating Revenue 2,763,475$ 2,786,652$ 2,799,902$ 3,216,799$ Revenue (Non-Operating): Interest 99,389$ 105,000$ 64,257$ 68,000$ Other Non-Operating Revenue 123,093$ 19,200$ 15,084$ 10,400$ Total Non-Operating Revenue 222,482$ 124,200$ 79,341$ 78,400$ Total Revenue 2,985,957$ 2,910,852$ 2,879,243$ 3,295,199$ Expenses (Operating): Salary Related Expenses 1,063,064$ 1,955,874$ 1,846,346$ 1,988,746$ Reduction for Capital Project Labor -$ (217,000)$ -$ (60,750)$ Salary Related Expenses Total 1,063,064$ 1,738,874$ 1,846,346$ 1,927,996$ Supplies & Services Communications 9,321$ 37,134$ 34,705$ 24,600$ Contractual Services 26,031$ 66,878$ 86,369$ 87,335$ Data Processing 12,870$ 41,457$ 37,050$ 46,500$ Dues & Memberships 6,577$ 15,075$ 14,021$ 14,504$ Fees & Permits 17,123$ 35,565$ 49,850$ 47,951$ Board Election -$ 6,335$ -$ -$ Insurance 25,376$ 50,708$ 40,937$ 46,500$ Materials 17,608$ 75,800$ 59,538$ 73,030$ District Activities, Emp Recognition 2,516$ 6,941$ 4,316$ 7,946$ Maintenance 138,110$ 180,820$ 136,426$ 229,770$ Non-Capital Equipment 33,011$ 48,690$ 33,891$ 63,742$ Office Expense 2,838$ 5,572$ 5,785$ 6,674$ Professional Services 96,065$ 482,272$ 224,908$ 159,417$ Training 7,485$ 14,832$ 7,358$ 16,748$ Travel & Conferences 5,268$ 5,630$ 4,220$ 16,084$ Uncollectible Accounts 315$ 1,470$ 1,470$ 1,470$ Utilities 14,197$ 28,912$ 33,032$ 29,850$ Vehicle Expenses 36,881$ 94,140$ 127,133$ 107,930$ Supplies & Services Sub-Total 451,592$ 1,198,231$ 901,009$ 980,051$ Total Operating Expenses 1,514,656$ 2,937,105$ 2,747,355$ 2,908,047$ Expenses (Non-Operating): Interest Expense -$ -$ -$ -$ Other Expense 28,005$ 32,859$ (3,254)$ 5,700$ Total Non-Operating Expenses 28,005$ 32,859$ (3,254)$ 5,700$ Total Expenses 1,542,661$ 2,969,964$ 2,744,101$ 2,913,747$ Net Income (Loss) Before Capital Contributions 1,443,296$ (59,112)$ 135,142$ 381,452$ Capital Contributions 599,874$ -$ 607,439$ -$ Net Income Before Depreciation 2,043,170$ (59,112)$ 742,581$ 381,452$ Depreciation 1,442,189$ 1,439,462$ 1,487,362$ 1,525,685$ Income (Loss)600,981$ (1,498,574)$ (744,781)$ (1,144,233)$ Yorba Linda Water District Sewer Enterprise Operating Budget for FY 2021/22 D E P A R T M E N T S U M M A R I E S BOARD OF DIRECTORS FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 55,500$ 90,000$ 59,850$ 90,000$ Fringe Benefits 1,311$ 1,575$ 1,159$ 1,466$ Mandatory Benefits 4,567$ 7,494$ 4,865$ 7,412$ Total Salary Related Expenses 61,378$ 99,069$ 65,874$ 98,878$ Supplies & Services 0580 - Communications 118$ -$ -$ -$ 0640 - Dues & Memberships 383$ 270$ 796$ 940$ 0650 - Board Election -$ 90,500$ -$ -$ 0715 - District Meetings & Events 1,833$ 1,500$ 1,500$ 1,500$ 0750 - Non-Capital Equipment -$ 2,000$ -$ 1,000$ 0760 - Office Expense 436$ 800$ 1,500$ 800$ 0780 - Professional Services 33,950$ 36,000$ 30,000$ 33,000$ 0810 - Professional Development 65$ 1,200$ 800$ 1,200$ 0830 - Travel & Conferences 14,997$ 20,000$ 3,000$ 24,450$ Supplies & Services Sub-Total 51,782$ 152,270$ 37,596$ 62,890$ ADMIN DEPARTMENT FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 1,005,492$ 995,903$ 1,090,923$ 1,139,450$ Overtime 2,752$ 41,811$ 199$ 1,811$ Fringe Benefits 55,052$ 857,101$ 474,269$ 881,670$ Unemployment Insurance 10,870$ 2,500$ 6,996$ -$ OPEB & CalPERS UAL/GASB Adj 1,228,918$ -$ -$ -$ Mandatory Benefits 632,845$ 983,583$ 2,057,949$ 1,296,688$ Total Salary Related Expenses 2,935,929$ 2,880,898$ 3,630,336$ 3,319,619$ Supplies & Services 0580 - Communications 99,533$ 139,200$ 139,200$ 67,452$ 0600 - Contractual Services 5,687$ 6,500$ 6,500$ 4,250$ 0640 - Dues & Memberships 81,520$ 79,750$ 79,750$ 85,154$ 0690 - Insurance 970$ 700$ 700$ -$ 0715 - District Meetings & Events 10,762$ 10,950$ 12,150$ 17,621$ 0730 - Maintenance 2,118$ -$ -$ -$ 0750 - Non-Capital Equipment 206$ 3,500$ 4,900$ 6,000$ 0760 - Office Expense 660$ 1,300$ 1,800$ 6,700$ 0780 - Professional Services 524,651$ 455,690$ 320,000$ 567,140$ 0810 - Professional Development 712$ 3,000$ 3,300$ 6,495$ 0830 - Travel & Conferences 18,132$ 19,000$ 17,500$ 38,445$ Supplies & Services Sub-Total 744,951$ 719,590$ 585,800$ 799,257$ FINANCE DEPARTMENT FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 944,914$ 1,054,096$ 1,038,644$ 1,164,610$ Overtime 5,217$ 14,181$ 2,563$ 10,208$ Fringe Benefits 232,297$ 234,446$ 239,407$ 234,459$ Mandatory Benefits 97,159$ 116,755$ 109,303$ 127,496$ Total Salary Related Expenses 1,279,587$ 1,419,478$ 1,389,917$ 1,536,773$ Supplies & Services 0580 - Communications 81,895$ 99,525$ 89,750$ 92,250$ 0600 - Contractual Services 77,662$ 84,000$ 57,090$ 57,090$ 0640 - Dues & Memberships 720$ 975$ 1,156$ 1,430$ 0645 - Fees & Permits 211,934$ 186,000$ 256,060$ 256,060$ 0690 - Insurance 500$ 550$ -$ -$ 0715 - District Meetings & Events 644$ 1,000$ 1,250$ 1,251$ 0730 - Maintenance -$ 300$ 300$ 300$ 0750 - Non-Capital Equipment 228$ 1,250$ 2,250$ 1,750$ 0760 - Office Expense 6,845$ 9,875$ 9,936$ 9,895$ 0780 - Professional Services 86,918$ 145,000$ 152,566$ 90,000$ 0810 - Professional Development 5,794$ 5,635$ 6,303$ 6,430$ 0830 - Travel & Conferences 3,120$ -$ 2,530$ 7,200$ 0850 - Uncollectible Accounts 4,018$ 9,800$ 9,800$ 9,800$ Supplies & Services Sub-Total 480,278$ 543,910$ 588,991$ 533,456$ ENGINEERING DEPARTMENT FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 766,883$ 1,112,803$ 828,226$ 1,111,388$ Overtime 1,381$ 3,575$ 204$ 2,286$ Fringe Benefits 147,778$ 238,003$ 161,962$ 202,099$ Mandatory Benefits 96,510$ 120,054$ 101,270$ 114,636$ Total Salary Related Expenses 1,012,552$ 1,474,435$ 1,091,662$ 1,430,409$ Supplies & Services 0580 - Communications -$ 800$ 400$ 800$ 0600 - Contractual Services 13,725$ 10,000$ 10,000$ 7,000$ 0620 - Data Processing 36,692$ 42,000$ 42,000$ 55,000$ 0640 - Dues & Memberships 5,375$ 11,000$ 3,000$ 1,350$ 0645 - Fees & Permits 9,697$ 13,000$ 10,000$ 10,980$ 0710 - Materials 3,140$ -$ -$ -$ 0715 - District Meetings & Events 477$ 2,000$ 200$ 1,500$ 0730 - Maintenance 1,210$ 1,500$ -$ -$ 0750 - Non-Capital Equipment 152$ 300$ 300$ 200$ 0760 - Office Expense 2,209$ 2,100$ 1,750$ 1,800$ 0780 - Professional Services 115,399$ 449,000$ 449,000$ 617,000$ 0810 - Professional Development 4,025$ 7,500$ 2,619$ 8,500$ 0830 - Travel & Conferences 2,596$ -$ 600$ 10,500$ Supplies & Services Sub-Total 194,697$ 539,200$ 519,869$ 714,630$ OPERATIONS DEPARTMENT FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 3,225,693$ 3,715,707$ 3,348,946$ 3,670,023$ Overtime 280,961$ 274,363$ 282,646$ 282,900$ Standby 31,602$ 32,150$ 31,432$ 32,030$ Fringe Benefits 846,946$ 962,233$ 874,940$ 942,544$ Mandatory Benefits 463,294$ 532,838$ 461,443$ 515,191$ Total Salary Related Expenses 4,848,496$ 5,517,291$ 4,999,407$ 5,442,688$ Supplies & Services 0600 - Contractual Services 235,797$ 279,174$ 264,992$ 403,300$ 0620 - Data Processing 35,821$ 40,000$ 35,000$ 40,000$ 0640 - Dues & Memberships 70$ 535$ 676$ 700$ 0645 - Fees & Permits 108,488$ 125,200$ 135,249$ 120,800$ 0710 - Materials 498,308$ 692,500$ 681,623$ 795,150$ 0715 - District Meetings & Events 6,699$ 6,120$ 4,177$ 6,000$ 0730 - Maintenance 637,304$ 697,800$ 523,954$ 963,100$ 0750 - Non-Capital Equipment 137,369$ 136,620$ 146,173$ 158,000$ 0760 - Office Expense 17,072$ 14,600$ 13,697$ 14,500$ 0780 - Professional Services 95,782$ 95,000$ 30,035$ 30,000$ 0810 - Professional Development 24,845$ 31,750$ 18,421$ 44,800$ 0830 - Travel & Conferences 5,575$ -$ 120$ 12,200$ 0870 - Utilities 113,428$ 100,000$ 124,090$ 100,000$ 0890 - Vehicle Expenses 423,983$ 379,400$ 459,921$ 410,700$ Supplies & Services Sub-Total 2,340,541$ 2,598,699$ 2,438,128$ 3,099,250$ IT DEPARTMENT FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 82,847$ 352,046$ 81,973$ 82,347$ Overtime 2,058$ 9,023$ 582$ 4,750$ Fringe Benefits 19,961$ 61,354$ 16,882$ 15,047$ Mandatory Benefits 10,237$ 36,634$ 10,429$ 10,636$ Total Salary Related Expenses 115,103$ 459,057$ 109,866$ 112,780$ Supplies & Services 0600 - Contractual Services 80,347$ 115,400$ 95,000$ 109,000$ 0620 - Data Processing 167,713$ 234,381$ 205,000$ 255,000$ 0710 - Materials 1,296$ 5,000$ 5,000$ 5,000$ 0715 - District Meetings & Events 44$ 800$ -$ 1,000$ 0730 - Maintenance 2,728$ 10,000$ 10,000$ 10,000$ 0750 - Non-Capital Equipment 8,586$ 40,000$ 31,500$ 25,000$ 0760 - Office Expense 12,887$ 7,600$ 8,200$ 10,000$ 0780 - Professional Services 179,354$ 225,000$ 237,000$ 265,000$ 0810 - Professional Development 45$ 2,000$ 1,500$ 1,500$ 0830 - Travel & Conferences 749$ -$ -$ -$ 0870 - Utilities 95,715$ 92,750$ 96,130$ 99,000$ Supplies & Services Sub-Total 549,464$ 732,931$ 689,330$ 780,500$ HR DEPARTMENT FY20 Actuals FY21 Budget FY21 Forecast FY22 Budget Salary Related Expenses Salaries 484,722$ 542,241$ 470,953$ 387,971$ Overtime 402$ 5,935$ 461$ 2,302$ Fringe Benefits 103,559$ 119,110$ 98,905$ 78,203$ Mandatory Benefits 48,676$ 58,758$ 52,177$ 46,373$ Total Salary Related Expenses 637,359$ 726,044$ 622,496$ 514,849$ Supplies & Services 0580 - Communications 3,532$ 3,500$ 2,020$ 3,500$ 0600 - Contractual Services 13,334$ 38,780$ 206,800$ 91,100$ 0640 - Dues & Memberships 5,885$ 8,215$ 8,215$ 7,225$ 0690 - Insurance 308,115$ 336,800$ 272,211$ 310,000$ 0715 - District Meetings & Events 16,920$ 24,700$ 9,500$ 24,100$ 0750 - Non-Capital Equipment 18,847$ 3,000$ 3,531$ -$ 0760 - Office Expense 1,096$ 1,300$ 1,700$ 800$ 0780 - Professional Services 10,434$ 65,500$ 40,500$ 68,000$ 0810 - Professional Development 4,821$ 12,100$ 8,800$ 9,100$ 0830 - Travel & Conferences 10,021$ 9,200$ 4,500$ 2,800$ Supplies & Services Sub-Total 393,005$ 503,095$ 557,777$ 516,625$ C A P I T A L P R O J E C T S PROJECT NAME:PROJECT COST FY22 FY23 FY24 FY25 FY26 TOTALPlanning & Design 25,000$                            10,000$                            133,000$                           ‐$                                   100,000$                          268,000$                          Land & Land Preparation‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                   Construction (Contract) 9,710,000$                       5,643,000$                       5,620,000$                       6,230,000$                       6,100,000$                       33,303,000$                     Project Management/Inspection 166,000$                          10,000$                             ‐$                                   120,000$                           ‐$                                   296,000$                          Equipment/Furnishings‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                   Materials 984,489$                           ‐$                                    ‐$                                    ‐$                                    ‐$                                   984,489$                          YLWD Capitalized Labor 748,910$                          571,500$                          575,300$                          623,000$                          620,000$                          3,138,710$                       Other (insert comment)‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                   ANNUAL CAPITAL IMPROVEMENT COST TOTAL 11,634,399$                    6,234,500$                      6,328,300$                      6,973,000$                      6,820,000$                      37,990,199$                    PROJECT FUNDING FY22 FY23 FY24 FY25 FY26 TOTALPAY‐GO 847,000$                          990,000$                          495,000$                          495,000$                          550,000$                          3,377,000$                       Line of Credit 5,412,960$                        ‐$                                    ‐$                                    ‐$                                    ‐$                                   5,412,960$                       Property Taxes 5,374,439$                       5,244,500$                       5,687,000$                       5,335,000$                       6,160,000$                       27,800,939$                     Debt Funded‐$                                    ‐$                                   146,300$                          1,143,000$                       110,000$                          1,399,300$                       Grants‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                   ANNUAL CAPITAL IMPROVEMENT FUNDING TOTAL 11,634,399$                    6,234,500$                      6,328,300$                      6,973,000$                      6,820,000$                      37,990,199$                    PROJECT NAME FY22 FY23 FY24 FY25 FY26 TOTALMeter Replacement Program 1,029,489$                        ‐$                                    ‐$                                    ‐$                                    ‐$                                   1,029,489$                       Hidden Hills BPS Upgrades 706,860$                           ‐$                                    ‐$                                    ‐$                                    ‐$                                   706,860$                          Timber Ridge BPS Pump Replacement 3,179,400$                        ‐$                                    ‐$                                    ‐$                                    ‐$                                   3,179,400$                       Upgrades at Water Treatment Plant Sites 2,661,500$                        ‐$                                    ‐$                                    ‐$                                    ‐$                                   2,661,500$                       Well 22 Equipping 1,108,500$                        ‐$                                    ‐$                                    ‐$                                    ‐$                                   1,108,500$                       Grandview Ave and Ridge Way Waterline Improvements 462,000$                           ‐$                                    ‐$                                    ‐$                                    ‐$                                   462,000$                          BNSF Crossing‐Weir Canyon / YL Blvd 619,850$                           ‐$                                    ‐$                                    ‐$                                    ‐$                                   619,850$                          Lakeview Reservoir Site Rehabilitation 10,000$                            244,000$                           ‐$                                    ‐$                                    ‐$                                   254,000$                          BNSF Crossing‐Veteran's Village and Highland 24,000$                            196,000$                           ‐$                                    ‐$                                    ‐$                                   220,000$                          Field Headquarters Rehabilitation 107,800$                          207,900$                          200,200$                           ‐$                                    ‐$                                   515,900$                          Resiliency Improvements to District Facilities (AWIA) 220,000$                          220,000$                          220,000$                          275,000$                          275,000$                          1,210,000$                       Site and Security Upgrades at District Facilities (AWIA) 273,000$                          220,000$                          220,000$                          275,000$                          275,000$                          1,263,000$                       Well Rehabilitation Project 165,000$                          165,000$                          165,000$                          165,000$                          165,000$                          825,000$                          Lakeview BPS Piping 220,000$                           ‐$                                    ‐$                                    ‐$                                    ‐$                                   220,000$                          Fairmont PRS‐$                                   534,600$                           ‐$                                    ‐$                                    ‐$                                   534,600$                          Well 15 Abandonment‐$                                   80,000$                             ‐$                                    ‐$                                    ‐$                                   80,000$                            Box Canyon Pump Replacement‐$                                   77,000$                             ‐$                                    ‐$                                    ‐$                                   77,000$                            Waterline Replacement‐$                                   2,200,000$                       2,200,000$                       3,300,000$                       3,300,000$                       11,000,000$                     PRS Replacements‐$                                   1,100,000$                       1,100,000$                       1,320,000$                       1,320,000$                       4,840,000$                       Santiago BPS Rehab‐$                                    ‐$                                   1,581,800$                        ‐$                                    ‐$                                   1,581,800$                       Well 23 Drilling & Equipping‐$                                    ‐$                                   146,300$                          1,143,000$                       110,000$                          1,399,300$                       Elk Mountain BPS Rehab‐$                                    ‐$                                    ‐$                                    ‐$                                   825,000$                          825,000$                          Water Capital Improvement Only10,787,399$                5,244,500$                  5,833,300$                  6,478,000$                  6,270,000$                  34,613,199$                Main Street Sewer 407,000$                           ‐$                                    ‐$                                    ‐$                                    ‐$                                   407,000$                          Green Crest Lift Station Rehab‐$                                   550,000$                           ‐$                                    ‐$                                    ‐$                                   550,000$                          Sewer System Rehabilitation and Replacement Project 440,000$                          440,000$                          495,000$                          495,000$                          550,000$                          2,420,000$                       Sewer Capital Improvement Only 847,000$                      990,000$                      495,000$                      495,000$                      550,000$                      3,377,000$                  ‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                    ‐$                                   CAPITAL OUTLAY FY22 FY23 FY24 FY25 FY26 TOTALNetwork Redesign 45,000$                             ‐$                                    ‐$                                    ‐$                                    ‐$                                   45,000$                            Data Storage 12,000$                             ‐$                                    ‐$                                    ‐$                                    ‐$                                   12,000$                            Operations Department 1,016,905$                        ‐$                                    ‐$                                    ‐$                                    ‐$                                   1,016,905$                       CAPITAL OUTLAY TOTAL 1,073,905$                       ‐$                                    ‐$                                    ‐$                                    ‐$                                   1,073,905$                      GRAND TOTAL ‐ CAPITAL IMPROVEMENT & CAPITAL OUTLAY 12,708,304$                    6,234,500$                      6,328,300$                      6,973,000$                      6,820,000$                      39,064,104$