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TRANSCRIPT
Key Largo Wastewater Treatment DistrictBoard of Commissioners Meeting
Agenda Item Summary
Meeting Date:
December 20, 2016
Agenda Item Type:
Information / Presentation
Agenda Item Scope:
Review / Discussion
Agenda Item Number:
Recommended Action:
Discussion
Department: Sponsor:
Finance Finance Dept.
Subject:
FY2016 Financial Reports
Summary of Discussion:
Peter Rosasco will present the Fiscal Year 2016 Statement of Net Position and Scheduleof Revenues and Expenses: Budget to Actual.
JReviewed I Approved
Operations:
Administration:
Finance:
District Counsel:
District Clerk:
Engineering:
CP
Financial Impact
Funding Source:
Attachments
FY2016 Statement of Net
Position
FY2016 Schedule of Revenues
and Expenses: Budget toActual
Approved By:Gmera Manaaef
Budgeted:
Yes
Date:
O-1
KLWTD
GL Number
Assets
Cash
401-0000-101.000.11
401-0000-101.000.14
401-0000-101.000,15
401-0000-101.000.16
401-0000-101.000.17
Accounts Receivable
401-0000-115.000.01
KLWTD STATEMENT OF NET POSITION
Period Ending 09/30/2016
Description
First State Assessment Act-3292
Centennial Gen Op 1084
Centennial Payroll 1092
Centennial Debt Svc 1108
Centennial R&R 1116
Cash
Accounts Receivable
Accounts Receivable
Fixed Assets
401-0000-162.900.00 Buildings
401-0000-166.900.00 Equipment & Furniture - Office & Field
401-0000-166.900.01 Equipment & Furniture - Computer
401-0000-166.900.02 Equipment & Furniture - Tools
401-0000-166.900.03 Equipment & Furniture - Plant Office/Lab401-0000-166.900.04 Equipment & Furniture - Main Office
401-0000-166.900.05 Equipment & Furniture - Plant Equipment
401-0000-166.950.00 Accumulated Depreciation - Equipment
401-0000-170.900.00 Collection Facilities
401-0000-170.900.01 Treatment Facilities
401-0000-170.900.03 Vehicles
401-0000-170.950.00 Accumulated Depreciation
Fixed Assets
Other Assets
401-0000-141.000.00 Inventory - Chemicals
401-0000-141.100.01 Inventory - Pipe
401-0000-141.100.02 Inventory - Fittings
401-0000-155.000.00 Prepaid Insurance
401-0000-156.000.00 Deposits
401-0000-161.900.00 Land
401-0000-169.900.00 Construction In Progress
Other Assets
Total Assets
Statement of Net Position / Balance Sheet FY2016 9/30/16
Balance
2386,431.39;
6,311,534.36
98,519.11
1,396,783.12
3,296,958.07
13,490,Yfe'bi'
1,246,739.73
Y,"246y39"73
793,716.25
96,945.75
124,786.08
63,049.82
37,295.44
46,141.91
258,994.34
2,135.00
113,270,493.10
36,805,458.32
354,684.92
(20,129,432.43)
131,724368.56
4,590.13
365.63
18,818.04
11,981.07
59,095.00
2,012,494.19
1,996,948.63
""4,"i04392'69'
150,565,526.97
Page 1 of 2
Liabilities ***
Accounts Payable
401-0000-202.000.00 Accounts Payable 232,182.51
Accounts Payable 232,182.51
Liabilities-ST
401-0000-205.000.00 Retainage Payable . - • 28,496.61:401-0000-208.000.01 Islamorada Good Faith Deposit 25,000.00
401-0000-208.000.02 Islamorada Deferred Insurance Surcharge'^4^2 4,782.53 ,
401-0000-215.000.00 Accrued Interest Payable 256,147.38
401-0000-229.000.00 Health & Optional Withholdings (3,569.26)
401-0000-231.000.00 Workers Compensation Insurance 8,653.50
Liabilities-LT (over 1 year)
401-0000-203.900.00
401-0000-203.900.01
401-0000-203.900.02
401-0000-203.900.03
401-0000-203.900.05
401-0000-203.900.06
Other Liabilities
401-0000-210.900.00
401-0000-237.000.00
*** Fund Balance ***
Liabilities-ST
SRFLoan- KLNC OIP
SRF Bonded Loan - KLNC 010
SRF Loan - KLP 020
SRF Loan-KLSC 464030
BB&T 2013 Bond
BB&T2014 Bond
Liabilities-LT (over 1 year)
Accrued Compensated Absences
Other Post Employ Benefit (OPEB) Liab
Other Liabilities
Total Liabilities
Ending Fund Balance / Net Position
Statement of Net Position / Balance Sheet FY2015 9/30/16
319,510.76
17,114,490.20
11,144,161.28
512,188.49
1,843,129.01
8,281,515.53
8,282,771.59
"47,178^256.10
72,407.31
75,246.00
"147^653.31
47,877,602.68
102,687,924.29
Page 2 of 2
UNAUDITED REVENUE AND EXPENDITURE REPORT FOR KEY LARGO WASTEWATER TREATMENT DISTRICT
GL NUMBER DESCRIPTION
PERIOD ENDING 09/30/2016
% Fiscal Year Completed: 100.00
YTD BALANCE
09/30/2016
NORM (ABNORM)
2015-16
ADOPTED BUDGET
%BDGT
USED
Fund 401-GENERAL FUND
Revenues
Dept 0000-Non-Departmental
401-0000-325.1 Non Ad Valorem Assessments 4,058,904.68 4,082,244.00 99.43
401-0000-343,5 Wastewater Service Revenue 9,342,768.78 9,427,110.00 99.11
401-0000-343.6 Monroe County ILA 1,000,000.00 1,000,000.00 100.00
401-0000-361.1 Interest Income 23,107.54 17,500.00 132.04
401-0000-364.0 Gain/(Loss) on Disposal of Fixed Assets (3,640.45) 0.00 100.00
401-0000-369,9 Miscellaneous Revenues 27,134.43 0.00 100.00
Total Dept 0000-Non-Departmental 14,448,274.98 14,526,854.00 99.46
Dept 5900-CONSTRUCTION
401-5900-325.1 SDC Prepayments 225,673.12 175,000.00 128.96
401-5900-332,0 Islamorada ILA-Capital Project Portion 406,901.02 777,548.00 52.33
401-5900-334.3 DEP Grant Income 1,257,882.00 1,028,533.00 122.30
401-5900-389,0 Cash on Hand 0.00 3,275,601.00 0.00
Total Dept 5900-CONSTRUCTION 1,890,456.14 5,256,682.00 35.96
TOTAL REVENUES 16,338,731.12 19,783,536.00 82.59
Expenditures
Dept 0000-Non-Departmental
401-0000-260.00 Other Post Employ Benefits (OPEB) exp 8,892.00 0.00 100.00
401-0000-581,00 Transfer to Repair & Replacement Fund 0.00 820,000.00 0,00
401-0000-720.00 Debt Service 8,852,388.48 8,894,248.00 99.53
401-0000-720.10 Less: Current Year Principal Reductions (7,524,548.71) 0.00 100.00
Total Dept 0000-Non-Departmental 1,336,731.77 9,714,248.00 13.76
Dept 5130-ADMINISTRATIVE
401-5130-110.100.0 Payroll-Board Meeting Compensation 65,928.00 72,360.00 91.11
401-5130-120.000.0 Payroll-Administration 792,285.41 845,936.00 93.66
401-5130-130.000.0 Temporary/Part-Time 0.00 4,400.00 0.00
401-5130-210.000.0 Payroll Taxes 64,526.04 70,586.00 91.41
401-5130-220.000.0 Retirement Program 37,378.74 55,098.00 67.84
401-5130-230.000.0 Group Health Premiums 85,086.38 142,107.00 59.87
401-5130-230.001.0 Empioyee Benefit Administration Fees 435.00 2,000.00 21.75
401-5130-240.000.0 Workers Compensation Insurance 3,572.01 3,906.00 91.45
401-5130-250.000.0 Unemployment Compensation 0.00 20,000.00 0.00
401-5130-311.000.0 Professional Services 8,814.70 12,320.00 71.55
401-5130-311.002.0 FKAA Billing Services 122,331.78 135,000.00 90.62
401-5130-311,003.0 Tax Collector Fees 4,874.70 11,000.00 44.32
401-5130-311.004.0 Utility Rate Consultant 0.00 32,000.00 0.00
401-5130-311.005.0 Professional Services - Tax Roll Svc 1,500.00 2,500.00 60,00
401-5130-311.006.0 Professional Services - Engineering 37,667.50 20,000.00 188.34
401-5130-311.007.0 Professional Svcs- Public Relations 5,136.00 6,000.00 85.60
401-5130-311.008.0 Prof Svcs- Admin Office Relocation 0.00 10,000.00 0.00
401-5130-312.000.0 Lobbyists 89,567.11 96,000.00 93.30
401-5130-313.000.1 Legal - Litigation Reserve 0.00 20,000.00 0.00
401-5130-313.001.1 Legal - Outside Counsel 10,070.92 20,000.00 50.35
401-5130-320.000.0 Accounting and Audit Svcs 70,200.00 99,250.00 70.73
401-5130-341.000.0 Software & License Renewals 26,729.18 32,400.00 82.50
401-5130-341.000.1 Xlinesoft (phpRunner) 0.00 1,300.00 0.00
Budget to Actual Report FY2016 9/30/16 Page 1 of
09/30/2016 2015-16 % BDGT
GL NUMBER DESCRIPTION NORM (ABNORM) ADOPTED BUDGET USED
401-5130-400.000.0 Travel, Training, Education & Meetings 32,818.16 51,000.00 64.35
401-5130-410.000.0 Communications 61,260.62 53,900.00 113.66
401-5130-411.000.0 IT Maintenance 48,056.05 112,500.00 42.72
401-5130-420.000.0 Postage & Delivery Expense 6,490.59 6,000.00 108.18
401-5130-430.000.0 Water (Utility)-District Office 494.78 600.00 82.46
^01-5130-435.000.0 Electricity 6,022.62 9,000.00 66.92
401-5130-440.000.0 Rents & Leases 23,017.05 16,000.00 143.86
401-5130-450.000.0 Insurance 331,333.62 350,000.00 94.67
401-5130-460.000.0 Repairs & Maintenance 7,617.25 4,600.00 165.59
401-5130-470.000.0 Copier Expense 5,565.78 4,800.00 115.95
401-5130-480.000.0 Advertisements 3,925.24 10,000.00 39.25
(401-5130-491.000.0 Storm Supplies 0.00 2,000.00 0.00
401-5130-492.000.0 Bank Fees 71.18 500.00 14.24
401-5130-493.000.0 Low Income Assistance 0.00 10,000.00 0.00
401-5130-510.000.0 Office Supplies & Special Printings 26,269.28 26,000.00 101.04
401-5130-520.000.0 Employee Uniforms / Clothing 1,492.54 1,500.00 99.50
401-5130-520.007.0 Regulatory, Permit & Recording Fees 1,060.70 7,500.00 14.14
401-5130-520.010.0 Fuel: Vehicles ^ . . 234.54 1,000.00 23.45
401-5130-521.000.0 Board; Travel, Admin, Office Supplies 6,284.44 7,500.00 83.79
401-5130-540.000.0 Dues& Subscriptions •-•'•ixi. - 5,100.00 62.63
401-5130-640.000.0 Capital Outlay - Furnishings 18,244.45 20,000.00 91.22
401-5130-641.000.0 Capital Outlay - Vehicles 0-00 20,000.00 0.00
401-5130-645.000.0 Capital Outlay; Computer Equipment 19,002.28 10,000.00 190.02
Total Dept 5130-ADMINISTRATIVE 2,028,558.65 2,443,663.00 83.01
Dept 5351-PLANT
401-5351-120.000.0 Payroll-Plant 325,219.83 339,495.00 95.80
401-5351-210.000.0 Payroll Taxes 24,415.57 25,971.00 94.01
401-5351-220.000.0 Retirement Program 13,187.16 20,370.00 64.74
401-5351-230.000.0 Group Health Premiums 48,601.31 67,575.00 71.92
401-5351-240.000.0 Workers Compensation Insurance 9,663.92 11,645.00 82.99
401-5351-311.000.0 Plant Security - Security Guard 36,382.50 51,480.00 70.67
401-5351-311.006.0 Professional Services; Engineering 65,113.25 126,980.00 51.28 ,
401-5351-341.000.0 Software & License Renewals - Wonderwear 0.00 7,000.00 0.00
401-5351-400.000.0 Travel, Training, Education & Meetings 7,413.75 8,750.00 84.73
401-5351-420.000.0 Postage & Delivery Expense 15,598,27 16,500.00 94.53
401-5351-430.000.0 Water- Plant 9,566.24 10,000.00 95.66i
401-5351-435.000.0 Electricity - Plant 300,672.50 325,000.00 92.51
401-5351-460.000.0 Repairs & Maintenance 213,399.52 130,000.00 164.15
401-5351-470.000.0 Copier Expenses 2,352.79 3,000.00 78.43
401-5351-491.000.0 Storm Supplies & Preparation 0.00 2,000.00 0.00
401-5351-510.000.0 Office Supplies 6,341.63 4,500.00 140.93
401-5351-511.000.0 Safety Supplies 1,763.68 5,000.00 35.27
401-5351-520.000.0 Employee Uniforms / Clothing 3,097.13 3,500.00 88.49
401-5351-520.001.0 LabServices (sample analysis) 42,549.50 45,000.00 94.55
401-5351-520.002.0 Sludge Handling 319,310.87 442,000.00 72.24
401-5351-520.003.0 Chemicals 433,866.14 520,655.00 83.33
401-5351-S20.004.0 Lab Supplies 21,547.82 18,000.00 119.71
401-5351-520.005.0 Supplies & Tools (plant operations) 53,290.00 85,000.00 62.69
401-5351-520.006.0 Immunizations 86.00 500.00 17.20
401-5351-520.007.0 Regulatory/ Permit Fees 0.00 1,500.00 0.00
401-5351-520.010.0 Fuel; Equipment 3,070.25 17,500.00 17.54
401-5351-520.010.0 Fuel; Vehicles 511.95 2,500.00 20.48
401-5351-540.000.0 Dues & Subscriptions 455.00 1,000.00 45.50
401-5351-630.000.0 Capital Outlay - Groundskeeping 0.00 20,000.00 0.00
401-5351-640,000.0 Capital Outlay;Equipment 5,488.58 22,000.00 24.95
401-5351-640.003.0 Capital Outlay: Plant Security System 7,610.44 85,000.00 8.95
Total Dept 5351-PLANT 1,970,575.60 2,419,421.00 81.45
Budget to Actual Report FY2016 9/30/16 Page 2 of72
GL NUMBER
Dept'sTsZ-COLLECTlb^^401-5352-120.000.0
401-5352-210.000.0
401-5352-220.000.0
401-5352-230.000.0
401-5352-240.000.0
401-5352-311.000.1
401-5352-311.006.0
401-5352-400.000.0
401-5352-430.000.0
401-5352-432.001.0
401-5352-435.000.0
401-5352-460.000.0
401-5352-491.000.0
401-5352-510.000.0
401-5352-511.000.0
401-5352-520.000.0
401-5352-520.005.0
401-5352-520.006.0
401-5352-520.010.0
401-5352-520.011.0
401-5352-540.000.0
DESCRIPTION
Payroll-Collections & Maintenance
Payroll Taxes
Retirement Program
Group Health Premiums
Workers Compensation Insurance
Professional Services: Safety Training
Professional Services: Engineering
Travel, Training, Education & Meetings
Water
Solid Waste
Electricity
Repairs & Maintenance
Storm Supplies
Office Supplies
Safety SuppliesEmployee Uniforms / ClothingSupplies (inc.cleaning suppli^)Immunizations
Fuel
Tools
Dues & Subscriptions
ai»i*ieeie$eoa*»5»;ny-.'
Total Dept 5352-COLLECTIONS
Dept 5900-CONSTRUCTION
YTD BALANCE
09/30/2016
NORM (ABNORM)
2015-16 % BDGT
ADOPTED BUDGET USED
732,433.87 767,605.00 95.42
55,041.92 58,669.00 93.82
24,417.29 46,056.00 53.02
98,597.69 147,129.00 67.01
21,563.27 26,329.00 81.90
6,250.00 12,000.00 52.08
76,171.44 73,980.00 102.96
18,935.48 15,500.00 122.16
2,472.92 2,375.00 104.12
5,707.27 12,500.00 45.66
226,232.81 264,750.00 85.45
213,399.52 172,000.00 124.07
0.00 2,000.00 0.00
3,879.80 4,000.00 97.00
2,345.06 5,000.00 46.90
5,058.32 7,500.00 67.44
^,^.29,208.12 30,000.00 97.36
649.50 1,500.00 43.30
28,992.58 38,500.00 75.31
23,948.41 20,000.00 119.74
307.75 9,600.00 3.21
1,575,613.02 1,716,9^^0 " 91J7
401-5900-120.000.0 Payroll-Construction 64,174.79 121,517.00 52.81
401-5900-210.000.0 Payroll Taxes 4,668.15 9,296.00 50.22
401-5900-220.000.0 Retirement Program . 3,248.04 7,291.00 44.55
401-5900-230.000.0 Group Health Premiums 6,091.31 20,869.00 29.19
401-5900-240.000.0 Workers Compensation Insurance 978 54 814.00 120.21
401-5900-311.006.0 Professional Services - Engineering 158,434.07 195,025.00 81.24
401-5900-400.000.0 Travel, Training & Education 198.00 5,000.00 3.96
401-5900-460.000.0 Repairs & Maintenance 228.79 2,000,00 11.44
401-5900-490.000.0 Small Tools & Equipment 0.00 5,000.00 0.00
401-5900-510.000.0 Office Supplies 741.36 1,250.00 59.31
401-5900-520.000.0 Employee Uniforms / Clothing 226.00 1,250.00 18.08
401-5900-520.010.0 Fuel: Vehicles 629.22 3,000.00 20.97
401-5900-525.000.0 Vehicle Expense 0.00 2,500.00 0.00
401-5900-630.000.0 Capital Outlay: Infrastructure 1,841,953.45 2,861,612.00 64.37
401-5900-650.002.0 Sludge Handling System 87,211.72 131,037.00 66.56
401-5900-650.003.0 Service Connection Revisions 111,327.17 60,000.00 185.55
401-5900-650.004.0 Unique Properties 269,404.86 0.00 100.00
401-5900-650.999.0 Vacuum Stations - SCADA Upgrade IT 2,355.00 61,750.00 3.81
Total Dept 5900-CONSTRUaiON 2,551,870.47 3,489,211.00 73.14
TOTAL EXPENDITURES 9,463,349.51 19,783,536.00 47.83
Fund 401 • GENERAL FUND;
TOTAL REVENUES 16,338,731.12 19,783,536.00 82.59
TOTAL EXPENDITURES 9,463,349.51 19,783,536.00 47.83
NET OF REVENUES & EXPENDITURES 6,875,381.61 0.00 100.00
Budget to Actual Report FY2016 9/30/16 Page 3 of 373