Reso 0437-08/1976 RESOLUTION NO. 437
RESOLUTION OF THE BOARD OF DIRECTORS OF THE
SAN MARCOS COUNTY WATER DISTRICT
APPROVING THE BUDGET FOR FISCAL/TAX YEAR 1976-1977
WHEEAS, 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
WHE~AS, 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 fiscal/tax year; and
WHE~AS, the District budget establishes the basis for in-
curring liability and making expenditures on behalf of the District.
NOW, THE~FO~, THE BOARD OF DI~CTORS OF THE SAN MARCOS
COUNTY WATER DISTRICT DOES HE~BY FIN, ~SOLVE, O~ER AND DETERMINE AS
FOLLOWS:
Section 1: The budget for fiscal/tax year 1976-1977, 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 30, 1976.
PASSED, ADOPTED AND APPROVED this 2nd day of August, 1976,
by the following roll call vote:
AYES: Directors: Michel, Vanderbeck, Dow, Mahr, Blanchard
NOES: Directors: None
ABSTAIN: Directors: None
ABSENT: Directors: None
SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
WATER DIVISION SUMMARY
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
Operating Revenues
Water Sales $364,210 $594,480 $724,800
Ready To Serve 235,693 253,275 265,100
Admin. Chg's to Constr. 23,378 26,000 30,000
Misc. Revenue 2,123 2,013 2,200
Total $625,404 $875,768 $1,022,100
Operating Expenses
Water Cost $239,474 $326,075 $391,100
Pumping 19,930 30,931 38,080
Water Treatment 17,311 18,205 21,175
=.I Trans. & Distr. 57,700 63,875 73,615
Customer Accounts 25,649 34,650 39,390
Gen. & Admin. 177,450 195,518 218,336
Miscellaneous 119 200 250
Total $537,633 $669,454 $781,946
Operating Surplus $ 87,771 $206,314 $240,154
- 1 -
SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
~ WATER DIVISION
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
Water Cost $239,474 $326,075 $391,100
Pumping
Supervision, Lab. & Exp. 2,319 2,360 2,600
Maintenance
Labor 1,575 1,546 1,700
Materials & Supplies 393 1,315 1,450
Outside Repairs & Service 1,914 630 1,000
Total Maintenance 3,882 3,491 6,750
Power
Twin Oaks 6,266 9,255 11,555
Deer Springs 4,686 7,230 9,030
Coronado Tank 2,243 3,610 4,510
Wulff Tank 534 4,985 6,235
Total Power 13,729 25,080 31,330
Total Pumping 19,930 30,931 38,080
Water Treatment
Supervision, Lab. & Exp. 4,690 4,810 5,290
Maintenance
Labor 2,819 1,990 3,200
Materials & Supplies 8,184 9,480 10,450
Outside Repairs & Service 984 1,155 1,270
Total Maintenance 11,987 12,625 20,210
Power
Twin Oaks 104 105 130
.Rincon 530 665 835
Total Power 634 770 965
Total Water Treatment 17,311 18,205 21,175
Transmission & Distribution
Supervision 4,397 5,530 6,080
Maintenance
Line Metering 2,326 2,800 3,080
Meter Repair 14,433 12,760 14,050
Service Repair 12,291 10,370 11,400
Customer Complaints -0- 1,955 2,155
Control Valves 6,588 8,635 9,500
Control Equipment 2,388 2,735 3,100
Tanks
Twin Oaks 369 805 1,000
Wulff 288 690 1,000
395 255 1,170 1,000
Richland 673 940 1,000
Meadowlark 185 670 1,000
Coronado 126 260 500
Total Tanks 1,896 4,535 5,500
-2-
SAN MARCOS COUNTYWATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
WATER DIVISION
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
Reservoirs
Twin Oaks $ 1,409 $ 1,500 $ 1,750
San Marcos 5,098 7,400 10,000
Total Reservoirs 6,507 8,900 11,750
Water Mains 6,348 5,040 6,000
Fire Head Repairs 526 615 1,000
Total Trans. & Distr. 57,700 63,875 73,615
Customer Accounts
Turn Off/On, Read 9,996 11,420 12,500
Uncollectable 1,150 250 100
Machine Rental 5,953 8,645 9,900
Salaries & Wages 7,305 8,715 9,600
Billing Cost 1,245 5,620 7,290
Total Customer Accts 25,649 34,650 39,390
Miscellaneous Water Expense 119 200 250
General & Administration 177,450 195,518 218,336
Total Water Operations $537,633 $669,454 $781,946
-3-
SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
SEWER DIVISION SUMMARY
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
Operating Revenues
Sewer Charges $190,716 $221,540 $242,000
* Trans. F/I.D.~6 6,615 6,615 6,615
Misc. Revenue 2,038 2,265 2,500
Total 199,369 230,420 251,115
Operating Expenses
Collection System 7,358 6,625 8,300
Lift Stations 28,754 41,675 49,700
Effluent Disposal 46,528 70,460 98,400
Customer Accounts 9,888 17,250 9,330
General & Admin. 59,150 65,172 72,779
Buena Lease 6,615 6,615 6,615
Total $158,293 $207,797 $245,124
Operating Surplus $ 41,076 $ 22,623 $ 5,991
-4-
SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
SEWER DIVISION
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
Collection System
Supervision $ 1,323 $ 1,525 $ 1,700
Maintenance
Trunks 781 1,325 1,500
Mains 2,106 2,850 3,500
Laterals 652 450 600
Manholes 2,496 475 1,000
Total Collection System 7,358 6,625 8,300
Lift Stations
Supervision 4,580 5,075 5,500
Pretreatment -0- 5,400 4,950
Maintenance
Lift Station ~1 6,154/ 6,430 7,000
Lift Station ~2 382 420 500
Lift Station ~3 -0- 35 '0-
Lift Station ~4 1,160 1,465 1,800
Lift Station ~5 2,685 3,900 5,300
Total 10,381 12,250 25,050
Power
Lift Station ~1 10,535 15,305 20,000
Lift Station ~2 110 120 150
Lift Station ~3 232 35 '0-
Lift Station ~4 521 445 500
Lift Station ~5 2,395 3,045 4,000
Total Power 13,793 18,950 24,650
Total Lift Stations 28,754 41,675 49,700
Effluent Expense 46,528 70,460 98,400
Customer AccoUnts
Uncollectable 238 150 100
Machine Rental 5,954 8,645 3,300
Salaries & Wages 2,451 3,075 3,500
Billing Cost 1,245 5,380 2,430
Total Customer Accounts 9,888 17,250 9,330
Buena Lease 6,615 6,615 6,615
General & Admin. 59,150 65,172 72,779
Total Sewer Operations $158,293 $207,797 $245,124
-5-
SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
GENERAL & ADMINISTRATION
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
General & Administration
Salaries & Wages $114,510 $125,180 $131,440
Postage, Printing 6,431 450 250
Utilities 3,509 4,620 5,500
Telephone -0- 3,295 3,500
Travel 4,328 4,185 5,000
Memberships & Dues 563 580 1,600
Books & Subscriptions 82 160 200
Legal 6,981 8,965 10,000
District Engineering 1,228 1,680 2,000
Auditing 5,400 3,800 4,400
Outside Engineering 4,659 1,265 1,500
Supplies & Misc. 1,047 2,100 2,000
District Insurance 10,968 13,250 19,500
Health Insurance 5,919 8,940 9,500
FICA Expense 12,746 14,625 16,200
State Retirement 22,654 28,220 31,500
Education 121 120 125
Machine Rental 2,804 2,895 3,000
Other Rents & Leases 673 1,145 1,200
Office Maintenance 5,047 985 1,100
Shop Maintenance 4,592 5,150 5,500
Yard Maintenance 848 960 1,100
Janitorial 2,546 2,740 3,100
Gardening 1,041 1,120 1,200
Directors Fees 5,462 5,500 5,600
Shop Tools 2,128 1,510 2,000
Shop Supplies -0- 1,555 2,000
Advertising 85 310 5,100
Elections & Annexation 75 255 500
ShOp Labor -0- -0- -0-
Misc. General & Admin. (326) 2,360 2,500
Equipment Maintenance 7,184 12,770 13,000
Uniforms 3,295 -0- '0-
Total 236,600 260,690 291,115
Allocation
Water Division 75% 177,450 195,518 218,336
Sewer Division 25% 59,150 65,172 72,779
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SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
NON-OPERATING REVENUES & EXPENSES
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
WATER BONDS
Revenue
Interest $ 19,305 $ 19,255 $ 20,000
Taxes 104,213 287,690 317,200
Total 123,518 306,945 337,200
Expenditures
Bond Principal 45,000 55,000 55,000
Bond Interest 78,034 76,178 73,703
Transfer to Water Reserve -0- 175,767 208,497
Total ~23,034 306,945 337,200
Fund Increase (Decrease) 484 -0- -0-
I. D. ~1 & 2
Revenue
Interest 25,172 23,670 21,500I
Taxes -0- 89,160 98,000
Other 890 1,883 1,500
Total 26,062 114,713 121,000
Expenditures
Bond Principal 9,000 9,000 9,000
Bond? Interest 20,262 19,783 19,265
Transfer to Sewer Reserve -0- 89,160 98,000
Total 29,262 117,943 126,265
F~nd Increase (Decrease) (3,200) (3,230) (5,265)
I. D. ~5
Reven'ue=-
Intezes~I 23,160 22,210 21,000
Taxes. TM -0- 66,280 72,900
Other -0- 1,085 1,000
Total 23,160 89,575 94,900
Expenditures
Bond Principal 10,000 10,000 1~,000
Bond Interest 24,710 24,550 24,050
Transfer to Sewer Reserve -0- 55,025 60,850
Total 34,710 89,575 94,900
Fund Increase (Decrease) (11,550) -0- -0-
-7-
SAN MARCOS COUNTY WATER DISTRICT 7/1/76
BUDGET FISCAL YEAR 1976-1977
NON-OPERATING REVENUES & EXPENSES
Comparative
Recorded Adjusted Budget
FY 74-75 FY 75-76 FY 76-77
I. D. ~6
Revenue
Interest $ 9,815 $ 8,600 $ 9,000
Taxes 102,078 118,850 123,500
In-Lieu Taxes 792 792 900
Other 1,910 3,000 3,000
Total 114,595 131,242 136,400
Expenditures
Bond Principal 20,000 20,000 20,000
Bond Interest 62,480 61,338 60,076
Ocean Outfall 9,740 9,740 9,740
Trans. to ~en. Fund Sewer Ops ~6,615 6,615 6,615
Transfer to Sewer Reserve -0- 27,315 39,969
Total $ 98,835 $125,008 $136,400
Fund Increase (Decrease) 15,760 6,234 -0-
-8-
8/4/7
SAN MARCOS COUNTY WATER DISTRICT
SCHEDULE OF RESERVE REVENUES AND CAPITAL BUDGET EXPENDITURES
FISCAL YEAR 1976-77
MODIFIED
Water Reserve Sewer Reserve
Fund Fund
Est. Fund Balances, June 30, 1976 $ 600,000 $ 1,225,000
Add: O & M Operating Surplus 244,505 7,440
Interest Income 35,000 25,000
Capacity Fees 40,000 300,000
Taxes 208,497 196,940
Reimbursements AD 75-1 175,000 '0-
Totals 703,002 529,380
Less: Capital Budget Expenditures 404,335 1,030,000
Est. Fund Balances, June 30, 1977 $ 898,667 $ 724,380
7/28/76
SAN MARCOS COUNTY WATER DISTRICT
FISCAL YEAR 1976-1977
CAPITAL BUDGET
Water Sewer
Turbidmeter $ 650 $
Pow-R-Mole 2,550
Boat - So. Lake Maint. 700
Safety Ladder - Wulff Tank 150
Fencing - So. Lake Chlorine Sta. 600
Fencing - Coronado Hills Tank 500
3/4 Ton Pickup 6,000
½ Ton Pickup 4,700
Radio, Mobile 1,100
Kitchen Chairs (4) ~ 200
Radar Range 200
Cash Register 825
File Cabinets (2) 250
Electric Typewriters (2) 1,300
Carpeting - Main Office 2,000
Board Chairs (9) 2,000
Engineering Chairs (2) 150
Desk Chairs (2) 150
Vacuum Cleaner 150
Misc. Hand Tools 200
300' Chain & Reel 160
Goldak Pipe Locator 450
1/3 Yd. Cement Mixer 1,450
75 H.P. Pump - Deer Springs Sta. 15,000
75 H.P. Pump - No. 1 Lift Sta. 25,000
Telemetry 75,000
Curb Bent Avenue 2,000
Carlsbad Contract 5,900
Paybacks 10,000
Misc. Water Additions 10,000
Misc. Sewer Additions 5,000
(1) Encina W.P.C.F. Phase III 1,000,000
(2) La Costa, SMCWD, CMWD & OMWD Joint Pipeline
And Appurt. SMCWD Share 260,000
Totals $404,335 $1,030,000
(1) This expenditure is possible for FY 76-77 but is more probable
for FY 77-78 and is based on converting Encina WPCF from a
primary to secondary treatment plant with 13.75 M.G.D. Capacity.
(2) Total project cost - $2,248,971. It is expected that La Costa,
OMWD, CMWD and SMCWD will cash their respective portions. If
no assessment district is formed there are two parcels of land
not under control of La Costa which this District may have to
furnish funding if capacity is built to serve their future re~
quirements.
/0
8/3/76
MODIFIED
RECOMMENDED F/Y 1976-77 TAX RATES . ..
+ -
DISTRICT ASSESS TAX RATE BOND 0 & M
VALUE BONDS O & M TOTAL REVENUE REVENUE
MILLIONS
I.D. ~1 $ 37.00 $ -0- $0.133 $0.133 $ -0- $49,000
I.D. %2 37.00 -0- 0,133 0,133 -0- 49,000
I.D. #5 29.50 -0- 0,264 0.264 -0- 77,880
I.D. ~6 60.00 CE. i37 O. 051 0.188 92,320 21,060
Water 77.00 0.149 0.263 0,412 114,700 202,500
//