Reso 0457-08/1977 RESOLUTION NO. 457
RESOLUTION OF THE BOARD OF DIRECTORS OF THE
SAN MARCOS COUNTY WATER DISTRICT
APPROVING THE BUDGET FOR FISCAL/TAX YEAR 1977-1978
WHEREAS, the SAN MARCOS COUNTY WATER DISTRICT is required
to adopt a budget pursuant to Section 53900 of the Government Code of
the State of California; and
WHEREAS, the budget provides a comprehensive plan of finan-
cial operations for the District including an estimate of revenues
and the anticipated requirements for expenditures, appropriations and
reserves for the forthcoming fixcal/tax year; and
WHEREAS, the District budget establishes the basis for in-
curring liability and making expenditures on behalf of the District.
NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE SAN MARCOS
COUNTY WATER DISTRICT DOES HEREBY FIND, RESOLVE, ORDER AND DETERMINE AS
FOLLOWS:
Section 1: The budget for fiscal/tax year 1977-1978, attached
hereto and incorporated herein as EXHIBIT "A", is hereby approved and
adopted.
Section 2: Pursuant to Section 53901 of the Government Code
of the State of California which requires within sixty (60) days after
the beginning of the fiscal year, every local agency to file with the
County Auditor a copy of the budget, the Secretary is hereby authorized
and directed to file a certified copy of this Resolution with the Auditor
and Controller of the County of San Diego at 1600 Pacific Highway, San
Diego, California 92101, on or before August 31, 1977.
PASSED, ADOPTED AND APPROVED this 15th day of August 1977,
by the following roll call vote:
AYES: Directors: Michel, Dow, Mahr, Blanchard
NOES: Directors: None
ABSTAIN: Directors: None
ABSENT: Directors: Vanderbeck
of San Marcos County Water District
ATTEST:
BUDGET FISCAL YEAR 1977-78
WATER DIVISION SUMMARY
COMPARATIVE
Prepared by: R.W. 6/2/77
Revised: R.W. 6/16/77
Revised: R.W. 6/26/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
OPERATING REVENUES
Water Sales 555,566 629,875 857,000
Ready to Serve 254,263 278,750 316,500
Miscellaneous Revenue 3,162 4,360 5,000
TOTAL 812,991 912,985 1,178,500
OPERATING EXPENSES
Water Cost 296,185 331,990 460.430
Pumping 33,823 45,205 67.797
Water Treatment 18,054 19,885 26.043
Transmission & Distribution 66,204 62,105 721865
Customer Accounts 38,611 45,315 47~848
General & Administrative 190,124 214,992 223~425
Miscellaneous 121 485 1.000
TOTAL 643,122 719,977 899~408
OPERATING SURPLUS 169,869 193,008 *279,092
CASH SURPLUS TO WATER RESERVE 40,800 40,000 150,000
*NOTE: Operating Surplus could be reduced by approximately
$83,000 due to penalty on all water in excess of 90%
of prior year water purchases.
BUDGET FISCAL YEAR 1977-78
WATER DIVISION
COMPARATIVE
Prepared by: R.W. 6/2/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
WATER COST 296,185 331,990 460 , 430
PUMPING
Supervision, Lab. & Exp. 2,513 2,675 3,000
Maintenance
Labor 1,378 1,350 1,902
Materials & Supplies 1,959 810 1,450
Outside Repairs & Service 588 2,225 3,000
TOTAL MAINTENANCE 3 , 925 4 , 385 6 , 352
Power
Twin Oaks North 9,996 11,635 14,445
Twin Oaks East -0- -0- 16,000
Deer Springs 8,378 11,360 14,000
Coronado Tank 3,598 8,595 9,200
Wulff Tank 5,413 6,555 7,800
TOTAL POWER 27,385 38,145 61,445
TOTAL PUMPING 33,823 45,205 67,797
WATER TREATMENT
Supervision, Lab. & Exp. 5,190 4,860 6,800
Maintenance
Labor 2,222 3,260 4,463
Materials & Supplies 8,563 9,270 11,500
Outside Repairs & Service 1,437 2,270 3,000
TOTAL MAINTENANCE 12,222 14,800 18,963
Power
Twin Oaks North 103 125 165
Rincon 539 100 115
TOTAL POWER 642 225 280
TOTAL WATER TREATMENT 18,054 19,885 26,043
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BUDGET FISCAL YEAR 1977-78
WATER DIVISION
COMPARATIVE
Prepared by: R.W. 6/2/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
TRANSMISSION & DISTRIBUTION
Supervision 6,011 5,745 6,650
Maintenance
Line Metering 3,081 3,575 4,015
Meter Repair 12,590 15,220 16,000
Service Repair 11,247 13,565 15,000
Customer Complaints 2,469 2,250 2,400
Control Valves 8,425 7,595 8,000
Control Equipment 2,722 2,330 3,100
TOTAL MAINTENANCE 40,534 44,535 48,515
Tanks
Twin Oaks North 1,009 1,135 1,200
Twin Oaks East -0- -0- 250
Coogan -0- -0- 250
Wulff 661 130 500
395 1,282 305 750
Richland 1,151 1,010 1,000
Meadowlark 991 540 750
Coronado 295 180 500
TOTAL TANKS 5,389 3,300 5,200
Reservoirs
Twin Oaks 1,510 2,210 2,500
San Marcos 6,402 2,685 5,000
TOTAL RESERVOIRS 7,912 4,895 7,500
Water Mains 5,728 3,285 4,500
Fire Hydrants 630 345 500
TOTAL TRANSMISSION & DISTRIBUTION 66,204 62,105 72,865
CUSTOMER ACCOUNTS
Turn Off/On Read 13,134 16,360 15,123
Uncollectable 2,238 300 300
Machine Rental 8,577 11,105 12,000
Salaries & Wages 9,152 9,585 10,625
Billing Cost 5,510 7,965 10,000
TOTAL CUSTOMER ACCOUNTS 38,611 45,315 47,848
MISCELLANEOUS WATER EXPENSE 121 485 1,000
GENERAL & ADMINISTRATIVE EXPENSE 190,124 214,992 223,425
TOTAL WATER DIVISION 643,122 719,977 899,408
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BUDGET FISCAL YEAR 1977-78
SEWER DIVISION SUMMARY
COMPARATIVE
Prepared by: R.W. 6/2/77
Revised: R.W. 6/27/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
OPERATING REVENUES
Sewer Charges 235,857 247,900 273,900
* Transfer from I.D. #6 6,615 6,615 6,615
Miscellaneous Revenue -0- 1,850 2,500
TOTAL 242,472 256,365 283,015
OPERATING EXPENSES
Collection System 10,292 10,775 12,550
Lift Stations 41,750 48,080 48,655
Encina Effluent 74,826 68,777 105,700
Customer Accounts 17,182 10,975 12,245
General & Administrative 61,382 75,619 81,475
Buena Lease 6,615 6,615 6,615
Miscellaneous Expense 566 -0- -0-
TOTAL 212,613 220,841 267,240
OPERATING SURPLUS 29,859 35,524 15,775
CASH SURPLUS TO SEWER RESERVE 10,859 12,524 -0-
* Taxes received through I.D. #6 specifically for
payment of Buena Lease
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BUDGET FISCAL YEAR 1977-78
SEWER DIVISION
COMPARATIVE
Prepared by: R.W. 6/2/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
COLLECTION SYSTEM
Supervision 1,405 1,260 1,300
Maintenance
Trunks 1,394 1,460 1,500
Mains 3,243 3,450 4,000
Laterals 420 625 750
Manholes 3,830 3,980 5,000
TOTAL COLLECTION SYSTEM 10,292 10,775 12,550
LIFT STATIONS
Supervision 5,231 5,520 6,050
Pretreatment -0- 5,495 6,000
Maintenance
Lift Station #1 11,025 7,795 5,505
Lift Station #2 500 1,330 1,500
Lift Station #3 34 -0- -0-
Lift Station #4 1,380 1,735 2,000
Lift Station #5 4,450 3,325 3,500
TOTAL MAINTENANCE 17,389 14,185 12,505
Power
Lift Station #1 15,382 18,425 19,200
Lift Station #2 126 255 300
Lift Station #3 33 -0- -0-
Lift Station #4 429 480 600
Lift Station #5 3,160 3,720 4,000
TOTAL POWER 19,130 22,880 24,100
TOTAL LIFT STATION EXPENSE 41,750 48,080 48,655
EFFLUENT DISPOSABLE 74,826 68,777 105,700
CUSTOMER ACCOUNTS
Uncollectable 91 350 500
Machine Rental 8,577 3,705 4,000
Salaries & Wages 3,003 3,190 3,545
Billing Cost 5,511 3,730 4,200
TOTAL CUSTOMER ACCOUNTS 17,182 10,975 12,245
BUENA LEASE 6,615 6,615 6,615
GENERAL & ADMINISTRATIVE 61,382 75,619 81,475
MISCELLANEOUS EXPENSE 566 -0- '0-
TOTAL SEWER OPERATIONS 212,613 220,841 267,240
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BUDGET FISCAL YEAR 1977-78
GENERAL & ADMINISTRATION
COMPARATIVE
Prepared by: R.W. 6/2/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
Salaries & Wages 128,442 134,285 140,660
Postage 638 755 1,000
Utilities 4,691 5,055 6,000
Telephone 3,356 4,440 4,200
Travel 4,531 5,155 6,000
Membership & Dues 1,050 1,740 2,000
Books & Subscriptions 172 145 200
Legal 10,885 14,335 15.000
Other Legal -0- 1.835 2.000
District Engineering 1,314 1,835 2.000
Auditing 3,800 4.660 5.000
Outside Engineering 5,284 6.735 7.500
Office Supplies 1,995 2.210 2.000
District Insurance 16,887 20.745 25.000..
Health Insurance 8,820 12.020 15.000
F.I.C.A. Expense 15,228 16.745 18.000
State Retirement 27,120 31.090 35.000
Education 58 80 100
Machine Rental 2,967 3,435 4.000
Other Rents & Leases 1,080 1,395 1.800
Office Maintenance 766 925 1.100
Shop Maintenance 5,163 4,820 5.500.
Yard Maintenance 1,322 1,830 2.500
Janitorial 2,869 3,175 2.500
Gardening 1,298 1,525 1.500
Directors' Fees 5,600 5,749 5~600
Shop Tools 1,256 1.145 2~000
Shop Supplies 1,465 2.964 2.600
Advertising 895 4.950 5.100
Elections & Annexations 279 5.300 1~200
Miscellaneous (1,194) 3.770 3.000
Equipment Maintenance 11,812 10,030 13.000
TOTAL G. & A. 269,849 314,878 338,060
Miscellaneous Water Expense 757 485 1,000
Allocation
Water Division 75% 202,387 236,159 253,545
Sewer Division 25% 67,462 78,719 84,515
Less: Administrative Charges
Water Division 16,018 21,167 30,120
Sewer Division 2,962 3,100 3,000
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BUDGET FISCAL YEAR 1977-78
NON-OPERATING REVENUES & EXPENSES
COMPARATIVE
Prepared by: R.W. 6/2/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
WATER BONDS
Revenue
Interest & Other 18,806 36,771 20,000
Taxes 302,834 327,024 392,400
TOTAL 321,640 363,803 412,400
Expenditures
Bond Principal 55,000 55,000 55,000
Bond Interest 75,840 73,365 71,228
Transfer to Water Reserve 190,800 235,438 286,172
TOTAL 321,640 363,803 412,400
Fund Increase (Decrease) -0- -0- -0-
I.D. l&2
Revenue
Interest 23,944 23,643 23,000
Taxes 95,232 110,487 132,600
Other 1,883 4,083 2,000
TOTAL 121,059 138,213 157,600
Expenditures
Bond Principal 9,000 9,000 9,000
Bond Interest 19,735 19,245 18,750
Transfer to Sewer Reserve 95,232 110,487 132,600
TOTAL 123,967 138,732 160 , 350
Fund Increase (Decrease) (2,908) ( 519) (2,750)
I.D. 5
Revenue
Interest 22,158 22,000 22,000
Taxes 69,675 77,255 92,755
Other 1,767 608 1,000
TOTAL 93,600 99,863 115,755
Expenditures
Bond Principal 10,000 10,000 10,000
Bond Interest 24,550 24,050 23,550
Transfer to Sewer Reserve 59,050 65,813 82,205
TOTAL 93,600 99,863 115,755
Fund Increase (Decrease) -0- -0- -0-
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BUDGET FISCAL YEAR 1977-78
NON-OPERATING REVENUES & EXPENSES
COMPARATIVE
Prepared by: R.W. 6/2/77
Revised: R.W. 6/16/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
I.D. 6
Revenue
Interest 9,911 11,443 15,000
Taxes 112,456 118,550 110,000
In-Lieu Taxes 749 749 1,000
Other 14,077 5,000 5,000
TOTAL 137,193 135,742 131,000
Expenditures
Bond Principal 20,000 20,000 25,000
Bond Interest 61,217 60,075 58,813
Ocean Outfall 9,740 9,740 9,740
Transfer to General Fund,
Sewer Operations 6,615 6,615 6,615
Transfer to Sewer Reserve 16,735 17,000 30,832
TOTAL 114,307 113,430 131,000
Fund Increase (Decrease) 22,886 22,312 -0-
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BUDGET FISCAL YEAR 1977-78
RESERVE FUND BALANCES
COMPARATIVE
Prepared by: R.W. 6/2/77
Revised: R.W. 6/9/77
Revised: R.W. 6/16/77
Revised: R.W. 6/27/77
RECORDED ADJUSTED BUDGET
FY 75-76 FY 76-77 FY 77-78
WATER RESERVE
Fund Balance June 30 409,302 616,306 1,204,431
Add: Transfer Operating and
Maintenance Cash Surplus 40,800 40,000 150,000
Interest Income 34,136 55,000 40,000
Capacity Fees 35,775 95,000 75,000
A.D. 75-1 Repayment 177,418
Taxes 172,593 220,712 286,172
TOTAL TRANSFERS AND
REVENUES 283,304 588,125 551,172
Less: Loan to A.D. 75-1 76,300
Capital Expenditures -0- -0- 1,367,500
FUND BALANCE JUNE 30 616,306 1,204,431 388,103
SEWER RESERVE
Fund Balance June 30 720,094 1,335,773 2,522,611
Add: Transfer Operating and
Maintenance Cash Surplus 10,859 12,524 -0-
Interest Income 65,344 98,043 65,000
Capacity Fees 374,325 850,200 175,000
Taxes 166,010 190,000 245,637
I.D. 6 Additional Grant
Monies -0- 48,595 20,000
Contributions in aid of
Construction 4,000 -0- -0-
TOTAL TRANSFERS AND
REVENUES 620,538 1,199,362 505,637
Less: Capital Expenditures 4,859 12,524 1,517,500
BUND BALANCE JUNE 30 1~335,773 2,522,611 1,510,748
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