Please answer the following questionin details .

I have attached the questions

North Tahoe Public Utility District 2016/2017 Annual Budget Version 4 Adopted 06/14/2016 North Tahoe Public Utility District List of Principal Officials Elected Officials John Bergmann Board President Sue Daniels Vice-President Phil Thompson Secretary Tim Ferrell Director S. Lane Lewis Director Administrative Staff Duane Whitelaw Larry Marple Will Stelter, P.E. Ken Fischer Loren Holt Pam Emmerich General Manger/Chief Executive Officer Chief Financial Officer Planning and Engineering Manager Utility Operations Manager Parks and Facilities Manager Technology and Public Information Administrator Sandra Lazzareschi Human Resources Specialist Marianne Potts Board and Records Secretary Suzette Gibbons Contracts and Planning Coordinator North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 All Funds Consolidated Mission Statement: To provide sewer and water service, consistent with standards set for public health, safety, and the environment in an efficient and accountable manner. To provide, promote, and support local and regional recreational and conference facilities and activities for use and enjoyment of residents and visitors. To acknowledge and continue the District's role as an advocate for the economic well being of our community. Selected Service Objectives: Five-Year Total Operating Expenses Serve potable water to 3,622 connections Provide sewer service to 5,523 connections Provide Park services to local residents and visitors to North Lake Tahoe Provide a Capital Replacement Program that adequately maintains District infrastructure $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue (Less Cost of Sales) Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue Property Tax Revenue CFD 94-1 Revenue Total Tax Revenue Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Interest Expense Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Less Principal Payments Add Back Depreciation Less Capital Reconciliation of Opeating Income to Change in Net Position Total Adjustments Contribution to (Use of) Reserves Unrestricted Net Position Beginning Unrestricted Net Position Ending FY2013 Actual $ $ $ $ $ $ $ $ $ $ $ $ 4,698,747 1,607,789 160,570 6,467,105 FY2014 Actual $ $ 3,112,842 $ 1,758,600 816,218 459,382 1,039,315 2,207,196 9,393,497 $ (2,926,392) $ 4,184,320 554,465 4,738,785 $ 1,889,368 442,510 2,331,878 $ 416,657 110,212 526,869 3,617,402 $ $ $ $ $ 4,734,686 1,618,974 161,843 6,515,504 FY2015 Actual $ $ 3,202,267 $ 1,886,795 914,781 463,385 1,113,403 2,299,367 9,879,942 $ (3,364,438) $ 3,685,594 555,692 4,241,286 $ 204,169 78,207 282,376 $ 199,286 105,162 304,448 854,775 $ $ $ $ $ 4,260,587 1,611,509 160,978 6,033,074 2014 Actual 2015 Actual FY2016 Budget $ $ 3,346,422 $ 1,797,710 946,327 411,339 1,073,079 2,353,274 9,928,151 $ (3,895,077) $ 4,028,425 589,132 4,617,557 $ 376,777 79,451 456,228 $ 159,663 57,520 217,183 961,525 $ $ $ 4,010,463 1,610,000 160,000 5,780,463 2016 Budget 2017 Budget % Change From Prior Year FY2017 Budget $ $ 3,694,403 $ 2,069,551 1,231,806 451,096 1,441,460 2,310,000 11,198,316 $ (5,417,853) $ 3,825,000 575,000 4,400,000 $ 1,034,853 50,000 1,084,853 $ $ $ .9% 4,140,005 1,610,000 160,000 5,910,005 3,698,797 2,237,786 1,216,489 528,941 1,487,064 2,400,000 11,569,077 (5,659,072) 4,650,000 612,000 5,262,000 $ 150,000 40,000 190,000 $ $ $ .9% 3.2% 2.2% 4.7% 2,237,786 - 15.4% - 25.0% 4.1% 8.0% - 0.0% - 1.4% .1% 8.1% - 1.2% 17.3% 3.2% 3.9% 3.3% - 4.5% 4,650,000 4,650,000 21.6% 6.4% 19.6% 802,000 802,000 - 85.5% - 20.0% - 82.5% $ $ 153,064 $ 85,750 238,814 $ (171,814) $ 141,381 96,565 237,946 (445,018) - 16.9% - 3.2% - 11.5% - 7.6% 12.6% - 0.4% - 159.0% (738,667) $ 2,207,196 (3,430,211) (945,834) $ 2,299,367 (3,598,643) (281,638) $ 2,353,274 (4,672,554) (292,872) $ 2,310,000 (4,024,688) (304,555) 2,400,000 (617,055) 8.0% 617,055 - 4.0% 3.9% 84.7% $ $ (85,187) (2,046,870) $ 1,570,532 $ 1,484,402 (760,708) $ 94,067 $ 341,634 (2,259,284) $ (1,297,759) $ (2,007,560) $ (2,179,374) $ 1,478,390 1,033,372 - 187.5% 173.6% 147.4% $ $ 10,905,502 12,476,034 12,570,101 11,272,342 11,272,342 9,092,968 $ $ $ 12,476,034 12,570,101 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Funds consolidated 8/2/2016 $ $ $ $ $ $ 9,092,968 10,126,340 3 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 All Funds Consolidated by Operating Division - 2017 All Sewer Funds Operating Revenue Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue Property Tax Revenue CFD 94-1 Revenue Total Tax Revenue Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Interest Expense Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Less Principal Payments Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,975,075 570,000 98,000 2,643,075 All Recreation & Parks Funds All Water Funds $ $ $ 2,769,610 1,040,000 62,000 3,871,610 2,493,913 $ 1,524,159 883,717 296,446 1,033,621 940,000 7,171,856 $ (4,528,781) $ 724,357 407,596 173,532 187,405 376,145 968,230 900,000 3,737,265 134,345 $ 4,650,000 4,650,000 $ 150,000 25,000 175,000 $ 158,000 158,000 138,219 $ $ $ $ $ $ - $ 7,000 7,000 $ $ $ $ $ 141,381 $ 141,381 $ (36) $ (177,000) $ 940,000 (513,875) 249,125 $ 387,344 $ $ (304,555) 900,000 (103,180) 492,265 $ 492,229 $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Funds by Op Div 8/2/2016 771,502 771,502 District Fund Eliminations $ Total $ (1,376,182) $ (1,376,182) $ 4,140,005 1,610,000 160,000 5,910,005 480,527 306,031 159,240 97,290 258,700 104,350 560,000 1,966,138 $ (1,194,636) $ (52,200) (181,402) (1,072,580) (1,306,182) $ (70,000) $ 3,698,797 2,237,786 1,216,489 528,941 1,487,064 2,400,000 11,569,077 (5,659,072) 612,000 612,000 $ - $ 4,650,000 612,000 5,262,000 8,000 8,000 $ - $ $ $ $ 8,565 8,565 $ (583,201) $ 177,000 560,000 737,000 153,799 $ $ $ $ $ $ (70,000) (70,000) $ $ - $ $ $ 150,000 40,000 190,000 141,381 96,565 237,946 (445,018) (304,555) 2,400,000 (617,055) 1,478,390 1,033,372 4 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Numbers: 11, 14, 21, 22, 23, 29, and 92 (Includes Funds 10, 18, and 19 prior to FY2013) Mission Statement: Fund Title: All Sewer Funds Consolidated To ensure the reliability of the sewer system infrastructure and provide efficient wastewater transmission while protecting public health and the quality of the environment. Selected Service Objectives: Five-Year Total Operating Expenses All Sewer Funds is comprised of the following funds with Selected Service Objectives detailed within the specific budget pages for each Fund 11 - Administration Fund Fund 14 - Fleet Operations and Maintenance Fund Fund 21 - Sewer Operations and Maintenance Fund Fund 22 - Sewer Reserve Fund Fund 23 - Sewer System Replacement Fund Fund 29 - Sewer Construction Fund Fund 92 - Elimination Fund $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue Property Tax Revenue Total Tax Revenue Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Interest Expense Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Add Back Depreciation Less Capital Reconciliation of Opeating Income to Change in Net Position Total Adjustments Contribution to (Use of) Reserves Unrestricted Reserves - Beginning Unrestricted Reserves - Ending FY2013 Actual $ $ $ $ $ FY2014 Actual 1,875,699 576,143 98,773 2,550,615 $ 2,091,140 1,300,632 $ $ 237,300 943,645 6,500 900,000 6,056,389 $ (3,505,774) $ 1,818,125 574,233 99,348 2,491,706 FY2015 Actual $ $ 1,953,713 $ 1,139,642 557,734 246,723 697,673 910,000 5,505,486 $ (3,013,780) $ 1,830,515 570,717 98,731 2,499,963 2014 Actual 2015 Actual FY2016 Budget $ $ 2,048,050 $ 1,109,347 620,619 226,182 777,035 5,576 942,000 5,728,808 $ (3,228,845) $ 1,813,974 570,000 98,000 2,481,974 2016 Budget FY2017 Budget $ $ 2,339,233 $ 1,211,587 871,723 248,946 1,090,167 910,000 6,671,656 $ (4,189,682) $ 1,975,075 570,000 98,000 2,643,075 2017 Budget % Change From Prior Year 8.9% 6.5% 2,493,913 1,524,159 883,717 296,446 1,033,621 940,000 7,171,856 (4,528,781) 6.6% 25.8% 1.4% 19.1% - 5.2% 3.3% 7.5% - 8.1% $ $ 3,535,911 3,535,911 $ $ 3,535,000 3,535,000 $ $ 3,750,000 3,750,000 $ $ 3,825,000 3,825,000 $ $ 4,650,000 4,650,000 21.6% 21.6% $ 329,558 329,558 $ $ 25,000 40,000 65,000 $ $ 48,033 40,668 88,702 $ $ 860,910 860,910 $ $ $ 150,000 25,000 175,000 500.0% - 37.5% 169.2% $ $ $ $ 6,909 111,841 118,750 240,945 $ $ $ $ 111,611 111,611 1,270,518 $ $ $ $ 115,106 115,106 494,751 $ $ $ $ 150,000 150,000 (449,682) $ $ $ $ 158,000 158,000 138,219 5.3% 5.3% 130.7% $ 19,800 $ 900,000 (1,235,943) $ 910,000 (2,715,586) $ 942,000 (3,596,257) (597,505) $ 910,000 (1,835,775) (177,000) 940,000 (513,875) 70.4% 3.3% 72.0% $ $ 915,015 598,872 839,817 $ $ 169,563 (1,636,023) $ (365,505) $ 142,348 (2,511,909) $ (2,017,158) $ (1,523,280) $ (1,972,962) $ 249,125 387,344 116.4% 119.6% $ $ 8,374,289 9,214,106 $ $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Sewer 8/2/2016 9,214,106 8,848,601 $ $ 8,848,601 7,003,934 $ $ 7,003,934 5,030,972 $ $ 5,030,972 5,418,316 5 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Consolidated Sewer Division by Fund - 2017 Operating Revenue Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue Property Tax Revenue Total Tax Revenue Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves Administration Fleet Sewer Operations Sewer Reserve Sewer System Replacement Sewer Construction Sewer Eliminations Fund 11 Fund 14 Fund 21 Fund 22 Fund 23 Fund 29 Fund 92 $ $ $ $ $ 3,931,950 3,931,950 $ 1,482,098 948,693 622,508 32,000 390,647 7,300 3,483,246 448,704 $ $ $ $ 463,300 463,300 $ 93,492 52,794 9,475 160,404 316,165 147,135 $ $ $ $ 825,000 825,000 $ $ $ 36,980 36,980 918,323 $ 522,672 251,734 265,881 482,570 3,273,420 940,000 6,654,600 $ (5,829,600) $ 36,980 $ $ $ $ 570,000 98,000 668,000 $ - $ 668,000 $ $ $ $ - - $ $ $ - $ $ - $ $ 4,650,000 4,650,000 $ $ - $ $ - $ $ $ - $ - $ $ - $ - $ $ 25,000 25,000 $ $ 88,000 88,000 $ (1,242,600) $ $ (6,000) (6,000) $ 141,135 $ (59,000) $ 940,000 (31,000) 850,000 $ (392,600) $ $ $ $ $ $ $ $ 70,000 70,000 378,704 $ $ $ (118,000) $ (14,475) (132,475) $ 246,229 $ 147,135 $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Sewer by Fund 8/2/2016 36,980 $ $ $ (36,980) $ (36,980) $ $ 668,000 (3,282,155) $ (3,282,155) $ 1,975,075 570,000 98,000 2,643,075 $ $ $ (1,435) (3,280,720) (3,282,155) $ $ 2,493,913 1,524,159 883,717 296,446 1,033,621 940,000 7,171,856 (4,528,781) $ $ - $ $ 4,650,000 4,650,000 $ $ $ - $ 150,000 25,000 175,000 $ $ - $ $ 158,000 158,000 138,219 312,400 $ (462,400) (150,000) $ $ - $ 150,000 150,000 $ $ 150,000 (275,420) $ (275,420) $ 392,580 $ Total $ $ $ $ (177,000) 940,000 (513,875) 249,125 387,344 6 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 11 Fund Title: General & Administrative Department Number: 1110, 1130, 5040, 5042, and 5044 Department Title: Board, Engineering, Administration, Employee Services, and IT Mission Statement: To Provide policy and direction by way of the Board of Directors and support services in the areas of General Management, Accounting, Finance, Fleet, Building Operations, and Human Resources/Risk Management. Selected Service Objectives: Five-Year Total Operating Expenses The General and Administrative Fund is comprised of the following departments with Selected Service Objectives detailed within the specific budget pages for each Dept. 1110 - Board of Directors Dept. 1130 - Planning and Engineering Dept. 5040 - Administration Dept. 5042 - Employee Services Dept. 5044 - Information Technology $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Total Operating Expenses Net Op Income/(Loss) FY2013 Actual FY2014 Actual 2014 Actual FY2015 Actual 2015 Actual FY2016 Budget 2016 Budget 2017 Budget % Change From Prior Year FY2017 Budget $ $ 2,433,645 2,433,645 $ $ 2,620,783 2,620,783 $ $ 2,689,619 2,689,619 $ $ 2,910,500 2,910,500 $ $ 3,931,950 3,931,950 35.1% 35.1% $ 1,134,145 676,751 $ $ $ $ $ 1,327,995 692,597 438,877 9,355 205,242 7,300 2,681,367 8,252 $ $ 1,454,472 $ 885,416 546,716 10,500 463,967 6,300 3,367,371 $ (456,871) $ 1,482,098 948,693 622,508 32,000 390,647 7,300 3,483,246 448,704 1.9% 7.1% 13.9% 204.8% - 15.8% 15.9% 3.4% 198.2% $ $ - $ $ 7,789 210,672 7,300 2,404,113 29,532 $ $ 1,198,741 691,948 437,035 9,976 203,814 7,300 2,548,814 71,969 Non-Op Revenue Interest and Other Total Non-Op Revenue $ $ 5,680 5,680 $ $ 36,222 36,222 $ $ 25,235 25,235 Non-Op Expenses Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) $ $ $ 37,386 $ 37,386 $ (2,174) $ 36,611 36,611 71,579 $ $ $ 38,606 $ 38,606 $ (5,118) $ 70,000 $ 70,000 $ (526,871) $ Adjust for Cash and Non-Cash Less Capital Total Adjustments Contribution to (Use of) Reserves $ $ $ $ $ (2,174) $ (40,557) $ (40,557) $ 31,022 $ $ $ (5,118) $ (31,975) $ (149,975) $ (676,846) $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 11 All 8/2/2016 $ $ - - 70,000 70,000 378,704 (14,475) $ (132,475) 246,229 171.9% 11.7% 136.4% 7 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 14 Fund Title: Fleet Operations & Maintenance Department Number: 2400 Department Title: Operations & Maintenance Mission Statement: To serve the transportation needs of the District by providing quality maintenance services for fleet inventory and major equipment that ensures consistent, safe, and reliable performance. Selected Service Objectives: Five-Year Total Operating Expenses Maintain vehicles, mobile and emergency equipment, and stationary mechanical systems Fully implement GBA Master Series Fleet Module and incorporate electronic work orders Ensure fleet operations and maintenance records are in compliance with Department of Transportation BIT requirements Ensure the District's fueling facilities and equipment comply with Placer County Air Resources Board requirements Increase inspection frequency of standby generators from annually to monthly with preventative maintenance done "in-house" Respond to all after-hours fleet equipment failures $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Other Operating Expense Total Operating Expenses Net Op Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual FY2014 Actual 2014 Actual FY2015 Actual 2015 Actual FY2016 Budget 2016 Budget FY2017 Budget 2017 Budget % Change From Prior Year $ $ 541,300 541,300 $ $ 541,350 541,350 $ $ 582,300 582,300 $ $ 363,000 363,000 $ $ 463,300 463,300 27.6% 27.6% $ 118,955 79,934 $ 74,639 50,198 5,135 163,143 293,116 248,234 $ 81,845 50,352 14,808 147,769 294,774 287,526 $ 90,908 52,092 13,165 170,800 326,965 36,035 $ 93,492 52,794 9,475 160,404 316,165 147,135 2.8% 1.3% - 28.0% - 6.1% - 3.3% 308.3% (6,000) (6,000) 141,135 - 100.0% 99.7% 99.7% 106.5% $ $ $ $ $ 171,860 370,749 170,551 $ $ 46,000 $ (56,132) (10,132) $ 160,419 $ $ $ 60,000 $ (71,912) (11,912) $ 236,322 $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 14 A 8/2/2016 $ $ 98,000 $ (64,842) 33,158 $ 320,683 $ $ $ 98,000 $ (2,313,500) (2,215,500) $ (2,179,465) $ 8 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 21 Fund Title: Sewer Operations Department Numbers: All Departments Mission Statement: Department Title: All Sewer Operations & Maintenance Departments To provide uninterrupted sewer service for the community ensuring that effluent meets with the Federal Clean Water Act mandate (40 CFR) through the performance of routine inspections and maintenance activities for seventy-five miles of collection system, six miles of force main, and eighteen pump stations throughout the District. Selected Service Objectives: Five-Year Total Operating Expenses The Sewer Operations Fund is comprised of the following departments with Selected Service Objectives detailed within the specific budget pages for each Dept. 0900 - Capital Purchases Dept. 1800 - Facilities Maintenance Dept. 2110 - Force Mains Dept. 2120 - Collection Mains Dept. 2130 - Pump Stations Dept. 2190 - Line Locations Dept. 5030 - Sewer Base Dept. 5050 - Non-Operating $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) FY2013 Actual FY2014 Actual FY2015 Actual $ $ 859,690 859,690 $ $ 840,973 840,973 $ 620,079 356,325 $ 680,333 $ 397,496 115,563 236,747 330,716 2,231,470 910,000 4,902,326 $ (4,061,353) $ $ $ 233,036 361,323 2,082,141 900,000 4,552,904 $ (3,693,214) $ $ $ Tax Revenue Property Tax Revenue Total Tax Revenue $ $ 3,802,995 3,802,995 $ $ 3,535,000 3,535,000 $ $ Non-Op Revenue Interest and Other Total Non-Op Revenue $ $ 40,000 40,000 $ $ 810,000 810,000 $ $ Non-Op Expenses Interest Expense Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) $ $ $ $ 3,646 75,000 78,646 71,135 $ $ $ $ 75,000 75,000 208,647 $ $ $ $ $ 18,010 $ 38,000 $ Adjust for Cash and Non-Cash Transfers In/(Out) Transfers To Rec for Regional Park Transfers To Rec for Park Maint Bldg Transfers To Rec for Event Center Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves $ $ 900,000 (56,843) 861,167 $ 932,302 $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 21 All 8/2/2016 2014 Actual 910,000 (13,187) 934,813 $ 1,143,459 $ 2015 Actual FY2016 Budget 828,372 828,372 $ $ 638,210 $ 366,398 166,934 216,826 424,023 2,312,612 942,000 5,067,003 $ (4,238,631) $ 3,750,000 3,750,000 - 76,500 76,500 (565,131) - $ $ $ $ 2016 Budget FY2017 Budget 829,000 829,000 $ $ 793,853 $ 274,079 311,842 239,881 455,400 2,305,791 910,000 5,290,846 $ (4,461,846) $ 3,825,000 3,825,000 - 825,000 825,000 918,323 522,672 251,734 265,881 482,570 3,273,420 940,000 6,654,600 (5,829,600) $ $ 4,650,000 4,650,000 $ $ 25,000 25,000 2017 Budget % Change From Prior Year - 0.5% - 0.5% 15.7% 90.7% - 19.3% 10.8% 6.0% 42.0% 3.3% 25.8% - 30.7% 21.6% 21.6% - $ $ $ $ 80,000 80,000 (716,846) $ $ $ $ 88,000 88,000 (1,242,600) 10.0% 10.0% - 73.3% $ $ $ $ (479,505) (59,000) (275,825) (118,000) 910,000 (46,750) (69,080) (785,926) $ $ $ $ 118,000 (59,000) (118,000) 940,000 (31,000) 850,000 (392,600) 124.6% 942,000 (49,887) 892,113 $ 326,982 $ $ $ 3.3% 33.7% 1330.5% 50.0% 9 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 22 Fund Title: Sewer Reserve Fund Department Number: 2100 & 5050 Department Title: Sewer Revenue & Non-Operating Mission Statement: To collect sewer connection fees that supplement the capital funds required for the continued enhancement of the District's sewer collection system. Selected Service Objectives: Five-Year Sewer Connnection Fee Revenue Account for Sewer Connection Fees, which are used to fund Sewer CIP projects Provide additional funding for Sewer System capital improvement projects that follow an every other year schedule $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 2013 Actual Five -Year History FY2013 Actual FY2014 Actual 2014 Actual FY2015 Actual 2015 Actual FY2016 Budget 2016 Budget 2017 Budget % Change From Prior Year FY2017 Budget Operating Revenue Operating Revenue Total Operating Revenue $ $ 20,025 20,025 $ $ 53,789 53,789 $ $ 44,560 44,560 $ $ 25,000 25,000 $ $ 36,980 36,980 Non-Op Revenue Interest and Other Total Non-Op Revenue $ $ 16,704 16,704 $ $ 14,688 14,688 $ $ 15,433 15,433 $ $ 40,000 40,000 $ $ - - 100.0% - 100.0% Adjust for Cash and Non-Cash Transfers In/(Out) Total Adjustments Contribution to (Use of) Reserves $ $ $ 36,729 $ $ $ 68,477 $ $ $ 59,993 $ $ $ 65,000 $ $ $ (36,980) (36,980) - - 100.0% Annual Percentage Change - 86.4% U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 22 A 8/2/2016 - 12.4% 8.3% 47.9% 47.9% - 100.0% 10 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 23 Fund Title: Sewer System Replacement Fund Department Number: 2100 & 5050 Department Title: Sewer & Non-Operating Mission Statement: To collect Sewer System Replacement fees to fund the capital replacement of the sanitary sewer collection system and all sewage pump stations to protect against leaks, infiltration, and catastrophic failures. Selected Service Objectives: Five-Year Sewer Replacement & Mandated Fee Revenue Account for Sewer System Replacement fees, which are used to fund Sewer CIP projects Provide primary funding for Sewer System capital improvement projects that follow an every other year schedule $675,000 $674,000 $673,000 $672,000 $671,000 $670,000 $669,000 $668,000 $667,000 $666,000 $665,000 $664,000 2013 Actual Five -Year History Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Adjust for Cash and Non-Cash Transfers In/(Out) Total Adjustments Contribution to (Use of) Reserves FY2013 Actual $ FY2014 Actual $ 568,908 98,418 667,325 $ $ $ $ (1,169,681) $ (1,169,681) $ (502,355) $ $ 574,233 99,348 673,581 2014 Actual FY2015 Actual $ $ (98,000) $ (98,000) $ 575,581 $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 23 A 8/2/2016 570,717 98,731 669,448 2015 Actual FY2016 Budget $ $ (98,000) $ (98,000) $ 571,448 $ 570,000 98,000 668,000 2016 Budget FY2017 Budget $ $ (581,550) $ (581,550) $ 86,450 $ 2017 Budget % Change From Prior Year 570,000 98,000 668,000 - (275,420) (275,420) 392,580 52.6% 52.6% 354.1% 11 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 29 Fund Title: Sewer Construction Fund Department Number: 0800 Department Title: Capital Construction Mission Statement: To perform capital replacement, rehabilitation, and repair projects for the District's sewer collection systems. Selected Service Objectives: Five-Year Capital Expenditures Replace structurally unsound or damaged sewer mainlines resulting from corrosion, earth movement, root infiltration, and/or age Rehabilitate sewer pump stations as necessary Relocate sewer lines as necessary $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2013 Actual Five -Year History Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Adjust for Cash and Non-Cash Transfers In/(Out) Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual $ $ $ $ $ FY2014 Actual 90 90 $ $ 1,125,471 $ (1,122,969) 2,502 $ 2,592 $ 2014 Actual FY2015 Actual - $ $ $ (2,589,929) (2,589,929) $ (2,589,929) $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 29 A 8/2/2016 48,033 48,033 2015 Actual FY2016 Budget $ $ $ (3,481,528) (3,481,528) $ (3,433,495) $ 25,000 25,000 2016 Budget FY2017 Budget $ $ 483,550 $ (508,550) (25,000) $ $ 2017 Budget % Change From Prior Year 150,000 150,000 500.0% 500.0% 312,400 (462,400) (150,000) - - 35.4% 9.1% - 500.0% - 12 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Numbers: 31, 32, 33, and 39 Mission Statement: Fund Title: All Water Funds Consolidated To ensure the reliability of the water system infrastructure and provide a safe and reliable supply of high-quality water in an efficient, responsive, and environmentally friendly manner. Selected Service Objectives: Five-Year Total Operating Expenses All Water Funds is comprised of the following funds with Selected Service Objectives detailed within the specific budget pages for each Fund 31 - Water Operations Fund 32 - Water Reserve Fund Fund 33 - Water System Replacement Fund Fund 39 - Water Construction Fund $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Interest Expense Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Less Principal Payments Add Back Depreciation Less Capital Reconciliation of Opeating Income to Change in Net Position Total Adjustments Contribution to (Use of) Reserves FY2013 Actual $ $ $ $ $ $ FY2014 Actual 2,891,013 1,038,881 62,152 3,992,045 $ 682,244 360,472 $ 167,930 242,996 616,925 680,000 2,750,568 1,241,478 $ $ $ 2014 Actual FY2015 Actual 2,961,598 1,044,741 62,495 4,068,834 $ 623,006 385,729 114,284 163,754 277,258 656,750 730,000 2,950,781 1,118,053 $ $ $ $ 2015 Actual FY2016 Budget 2,868,703 1,040,792 62,247 3,971,742 $ 678,603 416,359 133,259 150,723 279,962 759,982 800,000 3,218,889 752,853 $ $ $ $ 2016 Budget FY2017 Budget 2,729,300 1,040,000 62,000 3,831,300 $ 833,808 519,131 193,008 181,930 381,710 823,909 840,000 3,773,496 57,804 $ $ $ $ 2017 Budget % Change From Prior Year 2,769,610 1,040,000 62,000 3,871,610 1.5% 1.1% 724,357 407,596 173,532 187,405 376,145 968,230 900,000 3,737,265 134,345 - 13.1% - 21.5% - 10.1% 3.0% - 1.5% 17.5% 7.1% - 1.0% 132.4% 7,000 7,000 - 100.0% - 30.0% - 96.8% 51,622 190,762 242,383 $ $ 211,140 10,000 221,140 $ $ 320,275 2,446 322,721 $ $ 127,569 28,220 155,789 $ $ $ $ $ $ 400,785 1,400 402,185 1,081,676 $ $ $ $ 30,680 1,400 32,080 1,241,762 $ $ $ $ 164,298 164,298 911,276 $ $ $ $ 153,064 153,064 125,880 $ $ $ $ 141,381 141,381 (36) - 7.6% - 7.6% - 100.0% (304,555) 900,000 (103,180) - 4.0% 7.1% 92.6% 492,265 492,229 158.3% 168.5% $ $ $ (19,800) $ (738,667) 680,000 (359,641) $ $ (945,834) 730,000 (762,018) $ $ (281,638) 800,000 (1,046,803) $ $ (292,872) 840,000 (1,391,200) $ $ $ $ 103,729 $ (334,379) $ 747,297 $ 413,775 $ (564,077) $ 677,684 $ (473,373) (1,001,814) $ (90,538) $ (844,072) $ (718,192) $ Unrestricted Net Position Beginning $ Unrestricted Net Position Ending $ 2,156,695 2,781,876 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Water 8/2/2016 $ $ 2,781,876 3,459,560 $ $ 3,459,560 3,369,022 $ $ 3,369,022 2,650,830 $ $ 2,650,830 3,143,059 13 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Consolidated Water Division by Fund - 2017 Operating Revenue Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) $ $ $ $ $ Water Operations Water Reserve Water System Replacement Water Construction Fund 31 Fund 32 Fund 33 Fund 39 2,689,500 2,689,500 $ $ $ 80,110 80,110 724,357 $ 407,596 173,532 187,405 376,145 968,230 900,000 3,737,265 $ (1,047,765) $ 80,110 $ - $ $ $ $ $ $ Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue $ $ $ Non-Op Expenses Interest Expense Total Non-Op Expenses Net Income/(Loss) $ $ $ 141,381 $ 141,381 $ (1,182,146) $ 80,110 $ $ $ $ 222,968 $ (304,555) 900,000 (14,000) 804,413 $ (377,733) $ 80,110 $ Adjust for Cash and Non-Cash Transfers In/(Out) Less Principal Payments Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves $ $ 7,000 7,000 $ $ $ $ $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Water by Fund 8/2/2016 1,040,000 62,000 1,102,000 $ 1,102,000 $ - 1,102,000 Total - $ $ $ $ - $ $ $ - $ $ $ $ - $ $ $ 141,381 141,381 (36) 89,180 $ (89,180) $ $ (304,555) 900,000 (103,180) 492,265 492,229 $ (312,148) $ (312,148) $ 789,852 $ $ $ $ $ 2,769,610 1,040,000 62,000 3,871,610 724,357 407,596 173,532 187,405 376,145 968,230 900,000 3,737,265 134,345 7,000 7,000 14 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 31 Fund Title: Water Operations Department Number: All Departments Mission Statement: Department Title: All Water Operations & Maintenance Departments To provide uninterrupted potable water service that meets State of California Department of Public Health requirements for drinking water standards through the performance of routine maintenance and operation services daily. Selected Service Objectives: Five-Year Total Operating Expenses The Water Operations Fund is comprised of the following departments with Selected Service Objectives detailed within the specific budget pages for each Dept. 0900 - Capital Purchases Dept. 2105 - National Avenue Water Treatment Plant Dept. 2120 - Distribution Dept. 2130 - Pump Stations Dept. 2190 - Line Locations Dept. 5030 - Water Base Dept. 5050 - Non-Operating Identify, repair or replace outdated / inaccurate water meters $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Non-Op Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Interest Expense Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Less Principal Payments Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual FY2014 Actual 2014 Actual FY2015 Actual $ $ 2,782,994 2,782,994 2015 Actual FY2016 Budget $ $ 2,687,300 2,687,300 2016 Budget FY2017 Budget $ $ 2,833,627 2,833,627 $ $ 2,910,159 2,910,159 $ $ $ 682,244 360,472 $ 678,603 $ 416,359 133,259 150,723 279,962 759,982 800,000 3,218,889 $ (435,895) $ 833,808 $ 519,131 193,008 181,930 381,710 823,909 840,000 3,773,496 $ (1,086,196) $ 6,561 6,561 - 2,689,500 2,689,500 % Change From Prior Year .1% .1% - 13.1% - 21.5% - 10.1% 3.0% - 1.5% 17.5% 7.1% - 1.0% 3.5% $ $ 167,930 242,996 616,925 680,000 2,750,568 83,059 $ $ 623,006 $ 385,729 114,284 163,754 277,258 656,750 730,000 2,950,781 $ (40,622) $ $ $ 2,598 2,598 $ $ 14,874 14,874 $ 231,768 $ 1,400 233,168 $ (147,511) $ 6,589 $ 1,400 7,989 $ (33,737) $ 164,298 $ 164,298 $ (593,632) $ 153,064 $ 153,064 $ (1,239,260) $ 141,381 141,381 (1,182,146) - 7.6% - 7.6% 4.6% 173,525 $ (738,667) 680,000 (62,177) 52,681 $ (94,830) $ $ (945,834) 730,000 (28,069) (243,903) $ (277,640) $ $ (281,638) 800,000 (38,930) 479,432 $ (114,200) $ 284,968 $ (292,872) 840,000 (43,000) 789,096 $ (450,164) $ 222,968 (304,555) 900,000 (14,000) 804,413 (377,733) - 21.8% - 4.0% 7.1% 67.4% 1.9% 16.1% $ $ $ $ $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 31 All 8/2/2016 $ $ $ $ $ $ 724,357 407,596 173,532 187,405 376,145 968,230 900,000 3,737,265 (1,047,765) 2017 Budget 7,000 7,000 - 15 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 32 Fund Title: Water Reserve Fund Department Number: 3100 & 5050 Department Title: Water Revenue & Non-Operating Mission Statement: To collect water connection fees that supplement the capital funds required for the continued enhancement of the District's water distribution, storage, and treatment system. Selected Service Objectives: Five-Year Water Connnection Fee Revenue Account for Water Connection Fees, which are used to fund Water CIP projects Provide additional funding for Water System capital improvement projects that follow an every other year schedule $90,000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 2013 Actual Five -Year History FY2013 Actual FY2014 Actual 2014 Actual FY2015 Actual 2015 Actual FY2016 Budget 2016 Budget FY2017 Budget 2017 Budget % Change From Prior Year Operating Revenue Operating Revenue Total Operating Revenue $ $ 57,386 57,386 $ $ 51,439 51,439 $ $ 85,709 85,709 $ $ 42,000 42,000 $ $ 80,110 80,110 90.7% 90.7% Net Op Income/(Loss) $ 57,386 $ 51,439 $ 85,709 $ 42,000 $ 80,110 90.7% Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Net Income/(Loss) $ $ $ $ 57,386 $ $ $ $ 51,439 $ $ $ $ 85,709 $ $ $ $ 10,000 10,000 52,000 $ $ $ $ 80,110 - 100.0% - 100.0% 54.1% Adjust for Cash and Non-Cash Transfers In/(Out) Total Adjustments Contribution to (Use of) Reserves $ $ $ 57,386 $ $ $ 51,439 $ $ $ 85,709 $ $ $ 52,000 $ $ $ 80,110 54.1% U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 32 A 8/2/2016 16 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 33 Fund Title: Water System Replacement Fund Department Number: 3100 & 5050 Department Title: Water Revenue & Non-Operating Mission Statement: To collect Water System Replacement fees to fund the capital replacement of the water distribution, storage, and treatment system. Selected Service Objectives: Five-Year Water Replacement & Mandated Fee Revenue Account for Water System Replacement fees, which are used to fund Sewer CIP projects Provide primary funding for Water System capital improvement projects that follow an every other year schedule $1,108,000 $1,107,000 $1,106,000 $1,105,000 $1,104,000 $1,103,000 $1,102,000 $1,101,000 $1,100,000 $1,099,000 $1,098,000 $1,097,000 2013 Actual Five -Year History Operating Revenue Capital System Replacement Fee Federal/State Mandate Fee Total Operating Revenue Adjust for Cash and Non-Cash Transfers In/(Out) Total Adjustments Contribution to (Use of) Reserves FY2013 Actual $ $ $ $ $ 1,038,881 62,152 1,101,033 FY2014 Actual $ 2014 Actual FY2015 Actual $ $ 1,044,741 62,495 1,107,236 (471,856) $ (471,856) $ 629,176 $ 1,107,236 FY2016 Budget $ $ 1,040,792 62,247 1,103,039 $ $ $ 1,103,039 $ $ $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 33 A 8/2/2016 2015 Actual $ 1,040,000 62,000 1,102,000 2016 Budget FY2017 Budget $ $ (1,144,828) $ (1,144,828) $ (42,828) $ 2017 Budget % Change From Prior Year - 1,040,000 62,000 1,102,000 (312,148) (312,148) 789,852 72.7% 72.7% 1944.2% 17 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 39 Fund Title: Water Construction Fund Department Number: 0800 Department Title: Capital Construction Mission Statement: To perform capital replacement, rehabilitation, and repair projects for the District's water treatment, pumping, storage, and distribution facilities. Selected Service Objectives: Five-Year Capital Expenditures Replace structurally unsound or damaged water distribution mains that have resulted from corrosion, earth movement, and/or age Replace obsolescent, undersized water mains as needed Relocate water lines as necessary $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2013 Actual Five -Year History Non-Op Revenue Grant Revenue Total Non-Op Revenue Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual $ $ $ $ $ $ 62,849 62,849 62,849 FY2014 Actual $ $ $ 278,531 $ (297,465) (18,933) $ 43,916 $ 122,117 122,117 122,117 2014 Actual FY2015 Actual $ $ $ $ (733,950) (733,950) $ (611,833) $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 39 A 8/2/2016 316,160 316,160 316,160 2015 Actual FY2016 Budget $ $ $ $ (1,007,873) (1,007,873) $ (691,713) $ 211,140 211,140 211,140 2016 Budget % Change From Prior Year FY2017 Budget $ $ $ 859,860 $ (1,348,200) (488,340) $ (277,200) $ 2017 Budget - - 100.0% - 100.0% - 100.0% 89,180 (89,180) - - 89.6% 93.4% 100.0% 100.0% 18 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Numbers: 43, 49, 51, 71, 81, and 83 Mission Statement: Fund Title: All Recreation & Park Funds Consolidated To maintain a comprehensive park and facility system that provides fun and safe recreational opportunities for residents and visitors to the area. Selected Service Objectives: Five-Year Total Operating Expenses All Recreation and Park Funds is comprised of the following funds with Selected Service Objectives detailed within the specific budget pages for each Fund 43 - Recreation and Parks Fund 49 - Recreation and Parks Construction Fund 51 - North Tahoe Event Center Fund 71 - Kings Beach State Recreation Area Fund 81 - Friends of the Park Fund 83 - Children's Trust Fund $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue (Less Cost of Sales) Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue CFD 94-1 Revenue Total Tax Revenue Sub Total Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Add Back Depreciation Less Capital Reconciliation of Opeating Income to Change in Net Total Adjustments Contribution to (Use of) Reserves Unrestricted Net Position Beginning Unrestricted Net Position Ending FY2013 Actual FY2014 Actual $ $ 1,040,682 1,040,682 $ $ $ 557,758 315,513 $ 1,094,064 1,094,064 2014 Actual FY2015 Actual $ $ 662,680 662,680 2015 Actual FY2016 Budget $ $ 716,000 716,000 2016 Budget FY2017 Budget $ $ 771,502 771,502 2017 Budget % Change From Prior Year 7.8% 7.8% $ $ 131,514 138,708 178,874 460,000 1,782,367 $ (741,685) $ 631,140 $ 361,239 233,042 129,744 190,236 174,998 480,000 2,200,398 $ (1,106,334) $ 546,462 $ 325,904 185,815 81,238 134,331 103,451 485,000 1,862,201 $ (1,199,521) $ 521,362 $ 338,833 167,075 90,920 157,785 96,000 560,000 1,931,975 $ (1,215,975) $ 480,527 306,031 159,240 97,290 258,700 104,350 560,000 1,966,138 (1,194,636) - 7.8% - 9.7% - 4.7% 7.0% 64.0% 8.7% 1.8% 1.8% $ $ $ 535,000 $ 535,000 $ (206,685) $ 545,000 $ 545,000 $ (561,334) $ 555,900 $ 555,900 $ (643,621) $ 575,000 $ 575,000 $ (640,975) $ 612,000 612,000 (582,636) 6.4% 6.4% 9.1% $ $ 1,860,681 1,459 1,862,140 $ $ 18,286 18,286 1,637,169 $ $ 68,705 100 68,805 $ $ 8,469 511 8,980 $ $ 798,713 798,713 5,750 5,750 151,988 $ $ 13,667 13,667 $ (506,196) $ 5,842 5,842 $ (640,482) $ $ $ 460,000 (1,837,164) (154,471) (1,531,635) 105,534 $ $ 480,000 (108,215) (83,791) 287,994 (218,202) $ $ 485,000 (16,769) 62,421 530,652 (109,830) $ $ 374,518 480,052 $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Parks 8/2/2016 $ 480,052 261,850 $ 261,850 152,020 $ $ $ $ $ 597,505 $ 560,000 (797,713) 200,000 559,792 711,780 $ 152,020 863,800 $ 8,000 8,000 - 100.0% - 99.0% 8,565 8,565 (583,201) 49.0% 49.0% - 483.7% 177,000 560,000 - 100.0% 737,000 153,799 31.7% - 78.4% 863,800 1,017,599 19 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Consolidated Recreation & Parks Division by Fund - 2017 Operating Revenue Operating Revenue (Less Cost of Sales) Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue CFD 94-1 Revenue Total Tax Revenue Sub Total Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves Recreation & Parks Parks Construction Event Center Eliminations Fund 43 Fund 49 Fund 51 Fund 94 Total $ $ 438,500 438,500 $ $ - $ $ 335,502 335,502 $ $ (2,500) $ (2,500) $ $ - $ $ $ 294,432 $ 181,340 131,540 50,600 223,700 104,350 560,000 1,545,962 $ (1,107,462) $ - $ $ 186,095 $ 124,691 27,700 46,690 37,500 422,676 $ (87,174) $ $ (2,500) (2,500) $ $ $ $ 612,000 $ 612,000 $ (495,462) $ - $ $ $ $ $ (87,174) $ $ 8,000 8,000 $ - $ $ $ $ 8,565 8,565 $ (496,027) $ - $ $ $ $ 59,000 560,000 619,000 122,973 $ $ $ $ - $ $ $ 480,527 306,031 159,240 97,290 258,700 104,350 560,000 1,966,138 (1,194,636) 612,000 612,000 (582,636) 8,000 8,000 $ - $ $ $ $ $ $ (87,174) $ - $ $ 8,565 8,565 (583,201) $ 118,000 - $ $ 118,000 30,826 - $ $ $ $ $ 177,000 560,000 737,000 153,799 - U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmAll Parks by Fund 8/2/2016 - - 771,502 771,502 $ $ $ $ 20 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 43 Fund Title: Recreation & Parks Department Number: All Departments Mission Statement: Department Title: All Recreation & Parks Departments (excluding the North Tahoe Event Center and KBSRA) To maintain a comprehensive park and facility system that provides fun and safe recreational opportunities for residents and visitors to the area. Selected Service Objectives: Five-Year Total Operating Expenses The Recreation & Parks Fund is comprised of the following departments with Selected Service Objectives detailed within the specific budget pages for each Dept. 1800 - Facilities Maintenance Labor Dept. 4300 - Recreation & Parks Base Dept. 4310 - Regional Park Operations & Maintenance Dept. 4330 - Kings Beach Little League Field Dept. 4340 - Kings Beach Elementary School Field Dept. 4355 - Firestone Property Dept. 4370 - Placer County Parks Maintenance Dept. 4375 - Stoker Property Dept. 4380 - California Tahoe Conservancy Maintenance Dept. 4390 - Coon Street Boat Launch Dept. 4600 - Tahoe Vista Recreation Area Dept. 5050 - Non-Operating $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Admin-Buildings-Fleet Depreciation Expense Total Operating Expenses Net Op Income/(Loss) Tax Revenue CFD 94-1 Revenue Total Tax Revenue Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Non-Op Expenses Other Non-Op Expenses Total Non-Op Expenses Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Add Back Depreciation Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual FY2014 Actual $ $ 512,558 512,558 $ $ $ 322,081 174,703 $ $ $ 58,012 102,836 143,416 801,048 $ (288,490) $ 2014 Actual FY2015 Actual 529,886 529,886 $ $ 353,074 $ 208,444 167,495 59,483 112,047 155,932 1,056,475 $ (526,589) $ 428,617 428,617 2015 Actual FY2016 Budget $ $ 322,328 $ 175,769 156,784 40,583 109,059 103,395 485,000 1,392,918 $ (964,301) $ 414,000 414,000 2016 Budget FY2017 Budget $ $ 317,831 $ 210,941 147,775 44,060 129,185 96,000 560,000 1,505,792 $ (1,091,792) $ $ $ 555,692 555,692 $ $ 589,132 589,132 $ $ 575,000 575,000 $ $ 612,000 612,000 $ 500 19,636 20,136 $ 13,792 13,792 $ 1,000 1,000 $ $ 795 795 $ $ 8,000 8,000 $ $ $ 15,329 15,329 270,782 $ $ $ 11,431 11,431 18,467 $ $ $ $ 270,782 $ 18,467 $ $ $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 43 All 8/2/2016 $ $ $ $ 5,862 $ 5,862 $ (367,239) $ 6,633 485,000 491,633 124,394 $ $ $ $ 5,750 $ 5,750 $ (521,542) $ 479,505 560,000 1,039,505 517,963 $ $ $ 5.9% 5.9% - 7.4% - 14.0% - 11.0% 14.8% 73.2% 8.7% 2.7% - 1.4% 294,432 181,340 131,540 50,600 223,700 104,350 560,000 1,545,962 (1,107,462) 554,465 554,465 $ % Change From Prior Year 438,500 438,500 $ $ $ 2017 Budget 8,565 8,565 (496,027) 59,000 560,000 619,000 122,973 14.8% 73.2% $ 2.7% - 1.4% 0 49.0% 49.0% 4.9% - 87.7% - 40.5% - 76.3% 21 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 49 Fund Title: Parks Construction Department Number: 0800 Department Title: Capital Construction Mission Statement: To perform capital replacement, rehabilitation, and repair projects for District owned and/or operated Parks and Recreation facilities. Selected Service Objectives: Five-Year Capital Expenditures Enhance Parks and Recreation facilities or replace structurally unsound, damaged, or unsafe facilities while operating within the financial confines of the Parks and Recreation capital budget $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 2013 Actual Five -Year History Non-Op Revenue Grant Revenue Interest and Other Total Non-Op Revenue Adjust for Cash and Non-Cash Transfers In/(Out) Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual $ $ $ $ $ 1,860,181 1,860,181 FY2014 Actual $ $ $ (1,837,164) (1,837,164) $ 23,017 $ 68,205 68,205 2014 Actual FY2015 Actual $ $ $ (71,805) (71,805) $ (3,600) $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 49 A 8/2/2016 8,469 8,469 2015 Actual FY2016 Budget $ $ $ (16,769) (16,769) $ (8,300) $ 2016 Budget 2017 Budget % Change From Prior Year FY2017 Budget $ - - 100.0% - 100.0% $ (797,713) (797,713) $ $ - 100.0% - 797,713 797,713 $ 22 North Tahoe Public Utility District Division Budget Summary For Fiscal Year 2016/2017 Fund Number: 51 Fund Title: North Tahoe Event Center Department Number: 5100 Department Title: Operations & Maintenance Mission Statement: To provide safe, clean meeting, conference, and special event facilities for the benefit of the District, the local community, and visitors to the area. Selected Service Objectives: Five-Year Total Operating Expenses Assist customers with reservations and finding resources for event needs Respond to Resort Association Leads for meetings and conference requests for proposals Maintain and manage place settings, linens, tables, chairs and wedding accessories Maintain meeting rooms during events by refreshing food and beverage, dishes, and the removal of trash when necessary Provide appropriate furniture and accessory set-ups for customers Monitor and replace HVAC filters and belts, call contractor for repairs as needed Perform routine custodial duties such as cleaning windows, furniture, restrooms, and floors Maintain kitchen appliances for cleanliness, sanitation, and operations Maintain outside areas including snow and sand removal, litter pick-up, building paint and stain, and signage Maintain records and contracts for events, payments, and refunds Cooperate with Art in Public Places for scheduling exhibits $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 2013 Actual Five -Year History Operating Revenue Operating Revenue (Less Cost of Sales) Total Operating Revenue Operating Expenses Salaries and Wages Employee Benefits Contractual Services Utilities Other Operating Expense Total Operating Expenses Net Op Income/(Loss) Non-Op Revenue Grant Revenue Total Non-Op Revenue Net Income/(Loss) Adjust for Cash and Non-Cash Transfers In/(Out) Less Capital Total Adjustments Contribution to (Use of) Reserves FY2013 Actual FY2014 Actual $ $ 287,435 287,435 $ $ $ 156,318 106,058 $ 243,690 243,190 2014 Actual FY2015 Actual $ $ 229,719 229,719 2015 Actual FY2016 Budget $ $ 304,500 304,500 2016 Budget FY2017 Budget $ $ 2017 Budget % Change From Prior Year 335,502 335,502 10.2% 10.2% $ $ 53,440 25,801 365,220 $ (77,785) $ 185,411 $ 119,285 29,101 51,779 46,395 431,970 $ (188,780) $ 217,890 $ 130,699 35,664 40,655 25,292 450,201 $ (220,482) $ 203,531 $ 127,892 19,300 46,860 31,100 428,683 $ (124,183) $ 186,095 124,691 27,700 46,690 37,500 422,676 (87,174) - 8.6% - 2.5% 43.5% - 0.4% 20.6% - 1.4% 29.8% $ $ $ $ $ (77,785) $ $ $ (188,780) $ 11 $ 11 $ (220,471) $ $ $ (124,183) $ (87,174) 29.8% $ $ $ $ (77,785) (36,410) (36,410) (225,189) (220,471) 118,000 118,000 30,826 598.6% $ $ $ $ U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFund 51 A 8/2/2016 $ $ $ $ $ $ $ $ 118,000 118,000 (6,183) $ $ $ $ 23 Supplemental Notes for Capital Expenditures Supplemental Notes Contain Detail Only for Selected Operating Accounts Fiscal Year 2016/2017 Detail Budget 2014 Fund Number: 11 Department Number: 0900 Capital Outlay - Purchases ESRI Software (PO46225 - ArcGIS As of 3/27/14) Move View Wise Database to New Server Computer hardware and software Computer hardware and software Accounting Software Upgrade Accounting Software Upgrade to SQL Pre Owned Golf Cart Runabout Domain Controller Fund 11 Capital Outlay - Purchases Fund Number: 14 Department Number: 0700 Capital Outlay - Fed/State Mandated Diesel Retrofit - Crane Truck Diesel Retrofit - Small Vactor Diesel Retrofit - Large Vactor Fund 14 Capital Outlay - Fed/State Mandated Fund Number: 14 Department Number: 0900 Capital Outlay - Purchases Capital Outlay Purchases Mower Welder Multi Purpose utility vehicle Parks Scissor Lift GasBoy Software Update Gas Pumps Tractor Trucks (2) Gator Shop roll up door Tool side boxes for Truck 53,54 & 79 Dump Truck Traffic Alert Sign Trailer Snowmobile Front Bucket for Kabota 2 yd Sand hopper for pick up Vacuum Truck - 11 Yard Vacuum Truck - 5 yard Fund 14 Capital Outlay - Purchases Fund Title: Department Title: 2015 2016 2017 General and Administration Capital Outlay - Purchases Project Number $ 11-0900-4640-1429 11-0900-4640-1433 11-0900-4640-1432 11-0900-4640-1501 49,707 2,000 12,000 200 $ 15,500 11-0900-4640-1601 $ 4,775 3,200 $ 11-0900-4640-1602 $ Fund Title: Department Title: 63,907 $ 15,500 $ 7,975 $ 20,000 20,000 20,000 60,000 $ - $ - $ 4,775 3,200 6,500 14,475 Fleet Operations & Maintenance Capital Outlay - Fed/State Mandated Project Number $ 14-0700-4465-1423 14-0700-4465-1424 14-0700-4465-1425 $ Fund Title: Department Title: $ $ $ - $ 6,000 $ 6,000 Fleet Operations & Maintenance Capital Outlay - Purchases Project Number 14-0900-4640-1401 $ 14-0900-4640-1402 14-0900-4640-1403 20,000 3,500 14,000 $ 14-0900-4640-1502 14-0900-4640-1503 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmCapital 2017 8/2/2016 55,000 6,000 $ 15,000 30,000 35,000 80,000 15,000 8,500 130,000 $ 37,500 $ 61,000 $ 452,750 482,250 1,248,500 24 Supplemental Notes for Capital Expenditures Supplemental Notes Contain Detail Only for Selected Operating Accounts Fiscal Year 2016/2017 Detail Budget 2014 Fund Number: 21 Department Number: 0900 Capital Outlay - Purchases TV Camera Transporter Camera for sewer mains Autodialers Electrical Services/Transfer Switches for Stations Interface at Base SCADA Add Pump Controls and Program PLCs Scott breathing apparatus Rigid See Snake Fund 21 Capital Outlay - Purchases Fund Number: 29 Department Number: 0800 Capital Outlay - Construction Kings Beach Watershed Improvements - Sewer Dollar Hill 22" Force Main Rehabilitation Base Facilities BMPs Parts and Sign Storage Buildings Dollar Pump Station construction Phase Services D-5 Pump Station Rehabilitation Dollar Pump Station Rehabilitation - Construction New Transformer Dollar Pump Station Base Facilities Construction Parks Maintenance Building Carneialian Dry Well Gateway to Kings Beach Commercial - SWR Relocations Carnelian Pump Station Rehabilitation Generator for Base Fund 29 Capital Outlay - Construction Fund Title: Department Title: 2015 2016 2017 Sewer Operations Capital Outlay - Purchases Project Number $ 21-0900-4640-1404 21-0900-4640-1405 11,700 23,900 $ 21-0900-4640-1504 21-0900-4640-1505 21-0900-4640-1506 20,000 16,000 28,370 $ - $ Fund Title: Department Title: $ 35,600 $ 66,000 150,000 100,000 60,000 48,872 2,500,000 34,171 3,145,727 7,800 $ 64,370 $ - $ 31,350 $ 20,000 11,000 31,000 Sewer Capital Projects Capital Outlay - Construction Project Number 29-0800-4475-1406 29-0800-4475-1407 29-0800-4475-1408 29-0800-4475-1409 29-0800-4420-1410 29-0800-4475-1411 29-0800-4475-1412 29-0800-4475-1426 29-0800-4475-1413 29-0800-4475-1430 $ 29-0800-4475-1509 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmCapital 2017 8/2/2016 $ 6,112,570 $ 25,000 100,000 50,000 175,000 192,200 $ 35,000 250,000 $ 508,550 $ 262,400 200,000 462,400 25 Supplemental Notes for Capital Expenditures Supplemental Notes Contain Detail Only for Selected Operating Accounts Fiscal Year 2016/2017 Detail Budget 2014 Fund Title: Water Operations Department Title: Capital Outlay - Purchases Fund Number: 31 Department Number: 0900 Capital Outlay - Purchases SCADA Sensus Meter Replacement - Route 109 Sensus Meter Replacement - Route 110 2015 Small Operating Capital Purchases Variable Frequency Drive Telemetry SCADA Sensus Meter Replacement - Route 109 Sensus Meter Replacement - Route 110 Sensus Meter Replacement - Route 111 Phase 9 Fire Hydrant Replacement (5-6) Muck Truck wheel barrow Snow blower 2016 2017 Project Number $ 31-0900-4640-1416 31-0900-4640-1417 31-0900-4640-1418 7,000 15,000 18,000 $ 31-0900-4640-1508 31-0900-4640-1509 22,400 12,000 31-0900-4640-1616 31-0900-4640-1617 31-0900-4640-1618 $ $ Fund Number: 39 Department Number: 0800 Capital Outlay - Construction Canterbury Water Main Replacement Project Kings Beach Commercial Core Waterline Relocations Minnow Water Main Replacement Project Canterbury Water Main Replacement Project Kings Beach Commercial Core Waterline Relocations Kings Beach Water Storage Tank Rehabilitation Kingswood 500 Tank, 120 Booster Demo & Griff Creek Resotoration National Avenue Water Treatment Plant Improvements Phase 2 Gateway to Kings Beach Commercial - WTR Relocations Dolly Varden Water Main Replacement Project National Avenue Water Treatment Plant Improvements Phase 3 North Side Salmon Water Service Installations Fund 39 Capital Outlay - Construction 2015 40,000 $ 34,400 $ 360,000 200,000 350,000 200,000 14,000 16,000 13,000 $ 43,000 $ 26,000 145,000 850,000 50,000 $ 14,000 $ 14,000 $ 89,180 89,180 Fund Title: Water Capital Projects Department Title: Capital Outlay - Construction Project Number 39-0800-4475-1419 $ 39-0800-4475-1318 39-0800-4475-1421 39-0800-4475-1419 39-0800-4475-1318 39-0800-4475-1510 39-0800-4475-1114 100,000 450,000 350,000 - 39-0800-4475-1220 39-0800-447539-0800-447539-0800-4475- U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmCapital 2017 8/2/2016 $ 900,000 $ 1,110,000 $ 1,071,000 $ 26 Supplemental Notes for Capital Expenditures Supplemental Notes Contain Detail Only for Selected Operating Accounts Fiscal Year 2016/2017 Detail Budget 2014 Fund Number: 49 Department Number: 0800 Capital Outlay - Construction TVRA Lakeside Drainage Detention Pond Basin Dog Park TVRA Way Finding Signs Regional Park Signage Regional Park Restroom Regional Park Pave upper bench Total Capital Outlay - Construction 2016 2017 Fund Title: Parks Capital Projects Department Title: Capital Outlay - Construction $ 49-0800-4475-1422 100,000 $ $ $ - $ 297,713 40,000 135,000 200,000 125,000 797,713 $ - $ - $ - $ 56,600 2,500 59,100 $ - $ - $ - $ 7,344,770 $ 1,444,770 $ 3,668,763 $ 617,055 $ Fund Number: 51 Department Number: 0900 Capital Outlay LED Lighting Project Projector Total Capital Outlay 2015 100,000 $ - Fund Title: Event Center Capital Projects Department Title: Capital Outlay - Purchases Project Number 51-0900-4475-1422 $ 51-0900-4475-1431 Total Capital Outlay U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmCapital 2017 8/2/2016 27 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmOrg Chart 8/2/2016 28 Sewer Capital Improvement Plan Actual 2008 Inception of Fund 2009 2010 2011 2012 Budget 2013 2014 2015 2016 2017 2018 2019 2020 Total 2008 2020 Funding Sewer System Replacement Fee Connection Fees Grant Revenue Southwest Gas/Arizona Pipeline Total Revenue Sewer CIP Projects Completed Work In Process Carryover 304,673 20,610 19,094 532,932 22,740 84,292 533,502 1,285 12,117 567,590 137,060 - 576,143 70,785 - 568,908 20,025 - 574,233 53,789 - 570,717 44,560 48,033 570,717 25,000 570,717 25,000 570,717 25,000 570,717 25,000 570,717 25,000 344,377 639,964 546,904 704,650 646,928 588,933 628,022 663,310 110,021 705,738 595,717 595,717 595,717 595,717 - 647,230 (217,169) 15,584 373,222 1,007,493 420,538 962,357 - 25,140 1,281,533 - 170,620 7,082,284 495,854 163,536 110,021 7,851,695 3,451,564 1,064,364 170,620 Five Year Focus(without Base Facilities and Dollar Pump Station and Park Maint Building) Total Sewer CIP Projects Fiscal Year Fund Balance (Over) Under 344,377 430,060 209,904 15,584 531,320 373,222 331,428 1,007,493 (360,565) 420,538 168,395 962,357 (334,335) 1,306,673 (643,363) 66,350 236,970 468,769 262,400 262,400 333,317 595,717 2,157,000 2,157,000 (1,561,283) 400,000 400,000 195,717 2,885,750 7,572,297 279,397 Running Accumulated Balance (Deficit) 344,377 554,280 1,085,600 1,417,028 1,056,463 1,224,857 890,522 247,159 715,928 1,049,245 1,644,963 83,680 279,397 279,397 Detail by Project Sewer - budget Carryover per 2015 CFO Report 1021 Carnelian/Dollar Station Design 1407 Dollar Hill 22" Force Main Rehabilitation 1311 KB Watershed Improvements - SWR 1407 Dollar Hill 22" Force Main Rehabilitation amount unused at completion $ 24,392 198,302 26,685 (78,759) 170,620 $ - $ - $ - $ - Sewer - budget per 2015 / 2016 Five Year Focus 1311 (1406) 1411 1614 1615 FUTURE FUTURE FUTURE 31,350 35,000 1 - Kings Beach Watershed Improvements Sewer Relocations 1 - D-5 Pump Station Rehabilitation Gateway to Kings Beach Commercial Core Sewer Relocations 2 - Carnelian Pump Station Rehabilitation N-1 Sewer Pump Station Electrical Modifications National Sewer Pump Station Rehabilitation - Design Satellite Pump Station condition Assessments $ 29-0800-4640 Generator for Base - 66,350 $ 12,400 250,000 262,400 $ 2,000,000 157,000 - $ 2,157,000 $ 250,000 150,000 400,000 See Federal and State Mandate CIP U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmSewer CIP Summary 2017 8/2/2016 29 Water Capital Improvement Plan Actual Water System Replacement Fee Connection Fees Grant Revenue Total Proceeds of Debt Financing - B of A Loan Water CIP Projects Actual Completed Projects Construction In Progress Debt Service Carryover of Prior Year Current Year Budget Current Year Budget Adjustments Total Water CIP Projects Budget 2008 555,096 43,473 - 2009 970,871 25,311 10,000 2010 1,014,776 1,969 221,630 2011 1,039,396 132,074 836,151 2012 1,035,598 (17,474) 182,202 2013 1,038,881 57,386 49,024 2014 1,040,000 25,776 130,011 2015 1,040,792 66,079 316,160 2016 1,040,000 33,000 199,011 2017 1,040,000 33,000 - 2018 1,040,000 33,000 0 2019 1,040,000 33,000 0 2020 1,040,000 33,000 0 2008-2020 12,935,409 499,594 1,944,189 598,569 1,006,182 1,238,375 2,007,621 4,500,000 1,200,326 1,145,290 1,195,787 1,423,030 1,272,011 1,073,000 1,073,000 1,073,000 1,073,000 15,379,192 4,500,000 598,569 1,006,182 1,238,375 6,507,621 1,200,326 1,145,290 1,195,787 1,423,030 1,272,011 1,073,000 1,073,000 1,073,000 1,073,000 19,879,192 718,521 (100,569) 1,463,609 264,020 1,247,568 1,814,870 2,105,522 3,050,730 222,968 689,546 1,011,388 222,968 - 222,968 1,145,380 1,071,000 277,200 222,968 222,968 222,968 222,968 89,180 375,000 1,435,000 1,435,000 11,354,386 910,820 1,560,776 1,145,380 4,405,180 617,952 1,463,609 264,020 1,247,568 1,814,870 2,105,522 3,273,698 1,923,902 2,716,548 312,148 597,968 1,657,968 1,657,968 19,376,542 Replacement Fee over (under) Spending (19,383) (457,427) 974,355 5,260,053 (614,544) (960,232) (2,077,911) (500,872) (1,444,537) 760,852 475,032 (584,968) (584,968) 502,650 Water CIP Funding Running Balance (19,383) (476,810) 497,544 5,757,598 5,143,053 4,182,822 2,104,911 1,604,039 159,502 920,354 1,395,386 810,418 225,450 502,650 Carryover 1114 Tank Booster Demo and Creek Restoration 1220 NAWTP Phase II 1318 KB Comm Core Waterline Relocat 1419 1317-0000 Canterbury Water Main Replacement Project Phase 1 1510 Kings Beach Water Storage Tank Rehabilitation 1220 NAWTP Phase II KB Watershed Improvements WTR 47,777 128,436 473,818 209,941 333,185 $ 1,145,380 Budget 39-0800-4475-1620 Gateway to Kings Beach Commercial - WTR Relocations 39-0800-4475-1621 Dolly Varden Water Main Replacement Project 39-0800-4475-1622 National Avenue Water Treatment Plant Improvements Phase 3 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmWater CIP Summary 2017 8/2/2016 $ 26,000 145,000 850,000 50,000 $ 1,071,000 $ 89,180 89,180 30 Federal & State Mandate Plan Projected Rate Increase 0.0% 0.0% 0.0% 0.0% Actual 2008 Inception of Fund 2009 2010 2011 Budget 2012 2013 2014 2015 2016 2017 2018 2019 Total 2008 2020 2020 Total 2008 -2015 Funding Sewer Fed/State Mandate Fee Water Fed/State Mandate Fee Grant Revenue Total Revenue Eligible Projects Expended Budget Carryover Total Sewer CIP Projects Fiscal Year Fund Balance (Over) Under Running Accumulated Balance (Deficit) 57,278 36,214 98,331 62,177 98,229 62,215 93,492 160,508 160,444 98,196 62,236 160,432 98,773 62,380 161,153 98,418 62,152 160,570 99,348 62,495 161,843 $ 98,731 62,247 91,364 57,414 160,978 148,778 160,978 1,166,256 1,064,763 1,064,763 (915,986) 250,270 160,508 254,000 160,444 414,444 160,432 574,876 161,153 736,029 U:\\BUDGET\\2016 2017 Budget\\2017 Budget Worksheet ver 04 for 20160614 Adopted Final Summary A Sheets.xlsmFed& State Mandate CIP 2017 8/2/2016 160,570 896,599 - - - - - - 895,946 565,744 150,000 1,611,690 293,763 53,164 1,064,763 200,000 1,317,928 293,763 293,763 53,164 93,492 93,492 57,278 36,214 150,000 243,492 53,164 108,679 1,005,278 200,000 200,000 43,492 293,763 293,763 293,763 747,304 472,116 1,219,420 53,164 53,164 1,166,256 31 Review the 2016 /2017 Annual Budget for North Tahoe Public Utility District (budget overview begins on page 3 of the PDF) and respond to the following questions / requirements: o For what types of SALES / REVENUES does this organization budget? o For what types of EXPENSES does this organization budget? o What TRE