Town of Plymouth

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					Town of Plymouth
   Plymouth, North Carolina 27962

       Budget 2011/2012




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                   Town of Plymouth
                                124 EAST WATER ST.
                          PLYMOUTH, NORTH CAROLINA 27962
                              TELEPHONE: (252) 793-9101
                                 FAX: (252) 793-6738



                                                                              13 June 2011

To: Town of Plymouth Town Council, and residents of Plymouth North Carolina

Subject: Budget for Fiscal year 2011/2012

From: Town Manager, Town of Plymouth North Carolina

In accordance with NCGS 159 Article 3, The Local Government and Fiscal Control Act,
I Kenneth A. Creque in compliance with NCGS 159-9, as Budget Officer for the Town of
Plymouth, North Carolina, respectfully submit this budget for the Town of Plymouth for
fiscal year 2011/2012, beginning 1 July 2011 and ending 30 June 2012.

Introduction:
Estimated total property levy for year 2011/2012 is $165,221,067

165,221,067/100(.01) = $16,522.11

One (1) penny equals $16,522.11 at the assessed value for total levy.

Current tax rate to remain the same at .59 per $100.00

Like many municipalities in North Carolina, the Town of Plymouth has suffered through
an extended period of economic down turn. This economic down turn over time has
reduced the overall revenue for the Town of Plymouth resulting in greater financial stress
not only for the town itself but also the greater Plymouth community as a whole. During
the planning period for this budget certain themes have emerged that provided the
primary guidelines for budget creation. These primary guidelines are as follows:

               1. Do not raise taxes to increase revenue.

               2. Do not reduce services.

               3. Increase value to residents through increased efficiency.

               4. Review all business processes within the town, to insure each town
               function is both economical and sustainable.




                                             1
To accomplish the stated guidelines the staff within the Town of Plymouth, lead by the
Town Manager developed the following methodology to both begin the planning process
but also to create fiscal controls to guide how funds were to be expended during the
upcoming year. The following steps where initiated:

               1. Review and/or audit ALL business processes within the Town of
                  Plymouth North Carolina.

               2. Examine ALL expenditures from the present back a minimum of 4
                  years, to determine true expenditure rates, which will help extrapolate
                  expenditures for 2011/2012.

               3. Task department heads with creating concrete expenditure estimates
                  with prioritized list to formulate accurate expenditures for 2011/2012.

               4. Task department heads with creating work plans for the upcoming year
                  that specifically address how and WHEN expenditures will be
                  resourced. This formal approach is designed to limit the amount of
                  spur of the moment spending. This does exclude emergency expense.

               5. As per statute base spending on KNOWN revenue amounts, in this
                  case end of year 2010. NCGS 159-13(6), “The estimated percentage of
                  collection of property taxes shall not be greater than the percentage of
                  levy actually realized as of June 30 the preceding fiscal year.” That
                  known number is 86.42% for the Town of Plymouth.

Looking Back

Over the past four years the Town of Plymouth has, like many communities, has seen a
reduction in revenue, primarily within property tax collection, and sales tax both of which
can be directly related to the state of the economy. Over the period of 2007 to the present
annually the percentage of tax collected has fallen.




                           INTENTIONALLY LEFT BLANK




                                            2
It should be pointed out that the property value of the Town of Plymouth (excluding
vehicles) has increased slightly from, 2007 $145,874,576.00 to the 2010 value of
$155,381,694.




During the same time the Town of Plymouth has been able to accomplish a number of
notable benchmarks:

       1. The Town of Plymouth has continued to aggressively work to repair the
          ancient water and sewer system that affects both the quality of life of our


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            residents, and inhibits the business growth of our community. Symptoms that
            continue to plague the system include but are not limited too:
                a) Wildly fluctuating bills for customers because of line or equipment
                   failures.
                b) Loss of revenue because of a lack of resource control.
                c) State fines because of system failures.
             Conversely, water and sewer rates for the Town of Plymouth remain up to
             50% less expensive than our neighbors, regardless of size.

         2. The Town of Plymouth has been able to maintain 24hr police service with a
            minimum of two officers on duty and an on call supervisor. While not
            expanding expense as a percentage of the budget.

         3. During 2010 the Town of Plymouth was accepted in the North Carolina Small
            Town Main St Program. A state of North Carolina program that attempts to
            gather resources to allow small towns to improve economic development
            within the down town district of the community
Future

Over the next year the Town of Plymouth will initiate a number of program policies that
will greatly improve the efficiency of the Town of Plymouth, and create significantly
tighter fiscal control.

1. Secure a contract to provide the Town of Plymouth with a full time Information
Technology Department that will:

         a) Increase the use of automation to help lower operational costs for Town
         government.

         b) Initiate the use of credit cards, debit cards and online payments to provide
         greater flexibility of payment for town residents.

         c) Monitor Town IT systems to reduce the amount of lost time and lost data due to
         lack of maintenance, virus intrusion, and poor operator training.

         d) Provide for uniform control and expansion of IT functions for the Town going
         into the future.

2. Secure a contract to provide the Town of Plymouth with an on call Engineer that will:

         a) Provide expert opinion, planning and reports concerning numerous engineering
         problems that plague the Town of Plymouth including but not limited to:
                1) Roads
                2) Storm water drainage
                3) Buildings




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       b) Provide comprehensive single point access to all Town Engineering documents
       and historical data.


3. Change Health Care providers that will lower costs significantly for the Town, while
increasing benefits to Town employees.

4. During the upcoming year the Town of Plymouth will return the Public Works
Department back to an integral function of the Town. It is expected that this will provide
significant savings for the residents and clients of the Town facilities, and greatly
enhance operational control for the Town of Plymouth.

Budget Highlights 2011/2012

Revenue is expected to continue to fall for the upcoming year, an estimated decrease of
$126,147.38 all of which has been offset through better cost accounting, new contractual
agreements that created savings for the town and increasing efficiency, the Town of
Plymouth has also received a State Fire Marshal Grant of $30,000 which will increase
revenue for the town slightly from $2,083,157.62 to 2,097,388.32.




   1. General Fund Balance for the upcoming year of $2,097,388.32.
            a) Creates and funds two new departments
               1. Information Technology
               2. Economic Development.
            b) Creates two (2) new full time positions within the Street Department.

   2. No increase in taxes.

   3. Maintained historical spending rates



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4. Water Rates to currently remain the same.
   A) Funding for a Public Works Department that will include the hiring of nine (9)
new Town employees.

5. Base Sewer Rates to currently remain the same.

6. Garbage rates to remain the same.

7. Storm Sewer to remain the same.

Unreserved Fund Balance




Summary

The upcoming year for the Town of Plymouth and surrounding community will
undoubtedly contain challenges. The current budget proposal endeavors to maintain
overall spending. This budget, with the proposed business improvements will expand
services, and improve responsiveness to residents and improve the ability for business
to move and expand to Plymouth. As you browse through the budget, please do not
hesitate to contact myself or my staff, if you have any questions @ 252-793-9101 ext
226. Thank you.




Kenneth A. Creque MPA                                   Joanne Floyd CMC
Town Manager                                            Finance Officer
Plymouth, NC                                            Plymouth, NC



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General Fund
The General Fund represents typical governmental operations, functions such as
Governing, Administration, Police, Fire and so forth. These functions are funded through
taxes and fees.

Code: R (Restricted funds that are budgeted for a single purpose and may not be used for
any other)

General Fund Revenue
                                                                              Budget
Account                                    CODE     Budget 2010/2011
                                                                              2011/2012
2001 TAX REVENUES                                   $0.00                     $0.00
2002 TAX REVENUES                                   $100.00                   $0.00
2003 TAX REVENUES                                   $200.00                   $0.00
2004 TAX REVENUES                                   $500.00                   $0.00
2005 TAX REVENUES                                   $1,000.00                 $500.00
2006 TAX REVENUES                                   $2,000.00                 $1,000.00
2007 TAX REVENUES                                   $5,000.00                 $2,000.00
2008 TAX REVENUES                                   $15,000.00                $6,000.00
2009 TAX REVENUES                                   $41,000.00                $9,000.00
2010 TAX REVENUES                                   $765,000.00               $21,000.00
2011 TAX REVENUES                                   $0.00                     $766,000.00
2012 TAX REVENUES                                   $0.00                     $0.00
2000 TAX REVENUES                                   $0.00                     $0.00
1993 TAX REVENUES                                   $0.00                     $0.00
1994 TAX REVENUES                                   $0.00                     $0.00
1995 TAX REVENUES                                   $0.00                     $0.00
1996 TAX REVENUES                                   $0.00                     $0.00
1997 TAX REVENUES                                   $0.00                     $0.00
1998 TAX REVENUES                                   $0.00                     $0.00
1999 TAX REVENUES                                   $0.00                     $0.00
2001 MOTOR VEHICLE TAX                              $0.00                     $0.00
2002 MOTOR VEHICLE TAX                              $0.00                     $0.00
2003 MOTOR VEHICLE TAX                              $0.00                     $0.00
2004 MOTOR VEHICLE TAX                              $0.00                     $0.00
2005 MOTOR VEHICLE TAX                              $0.00                     $0.00
2006 MOTOR VEHICLE TAX                              $0.00                     $0.00
2007 MOTOR VEHICLE TAX                              $500.00                   $0.00




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2008 MOTOR VEHICLE TAX               $1,000.00     $500.00
2009 MOTOR VEHICLE TAX               $35,000.00    $1,000.00
2010 MOTOR VEHICLE TAX               $60,000.00    $25,000.00
2011 MOTOR VEHICLE TAX               $0.00         $63,200.00
2012 MOTOR VEHICLE TAX               $0.00         $0.00
2000 MOTOR VEHICLE TAX               $0.00         $0.00
1995 MOTOR VEHICLE TAX               $0.00         $0.00
1996 MOTOR VEHICLE TAX               $0.00         $0.00
1997 MOTOR VEHICLE TAX               $0.00         $0.00
1998 MOTOR VEHICLE TAX               $0.00         $0.00
1999 MOTOR VEHICLE TAX               $0.00         $0.00
TAX INTEREST                         $15,000.00    $15,000.00
VEHICLE TAGS                     R   $11,000.00    $7,700.00
LOCAL OPTION SALES TAX               $429,000.00   $375,000.00
PRIVILEGE LICENSE TAX                $1,000.00     $3,000.00
PAYMENTS IN LIEU OF TAX              $12,000.00    $9,000.00
BEER & WINE - STATE                  $19,000.00    $16,700.00
COURT COST                           $3,500.00     $1,500.00
UTILITY FRANCHISE TAX                $190,000.00   $197,000.00
SALES TAX REFUND                     $25,000.00    $13,000.00
GAS TAX REFUND-STATE                 $0.00         $0.00
EXCISE TAX                           $0.00         $0.00
ZONING PERMITS & B/AJ                $3,500.00     $4,000.00
CODE VIOLATIONS                      $900.00       $500.00
STATE AID POWELL BILL            R   $109,000.00   $109,752.62
ST. AID MOSQUITO CONTROL             $0.00         $0.00
REIMB. FIRE SERVICES                 $84,000.00    $84,000.00
POLICE CITATION                      $700.00       $100.00
POLICE DRUG TAX                      $2,500.00     $1,000.00
TASKFORCE GRANT                      $2,143.05     $0.00
COPS GRANT                       R   $37,652.00    $33,237.54
STATE FIRE MARSHALL GRANT        R   $0.00         $30,000.00
BYRNE JUSTICE ASSISTANCE GRANT       $22,852.50    $0.00
INTEREST ON POWELL BILL              $0.00         $0.00
INVESTMENT EARNINGS                  $30,000.00    $3,000.00
RENTS & CONCESSIONS                  $5,000.00     $4,500.00
SALE OF FIXED ASSETS                 $0.00         $0.00



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MISCELLANEOUS REVENUES                        $1,510.07          $0.00
BOOK 90 WATER REVENUES                        $0.00              $0.00
X-MAS PARADE FUND                             $600.00            $600.00
ATTORNYE FEE REIMBURSEMENT                    $0.00              $0.00
REIMBURSE FROM WATER FUND                 R   $53,000.00         $88,685.00
REIMBURSE FROM SEWER FUND                 R   $53,000.00         $88,685.00
REIMBURSE FROM SANITATION                 R   $40,000.00         $24,117.50
REIMBURSE FROM STORMWATER                 R   $5,000.00          $7,000.00
REIMBURSE FROM NC STEP                        $0.00              $0.00
FUND BALANCE APPROPRIATION                R   $0.00              $85,110.66


                         Total Revenue:       $2,083,157.62      $2,097,388.32



General Fund Expense

GOVERNING
                                                                 Budget
                                              Budget 2010/2011
                                                                 2011/2012
MAYOR & COUNCILMEN                            $18,000.00         $20,100
FICA                                          $1,377.00          $1,537.65
MISCELLANEOUS                                 $0.00              $0.00
TRAVEL & TRAINING                             $3,000.00          $4,000.00
ELECTION EXPENSES                             $0.00              $5,000.00
INSURANCE                                     $6,400.00          $5,200.00
                                              $28,777.00         $35,837.65


ADMINISTRATION
                                                                 Budget
                                              Budget 2010/2011
                                                                 2011/2012
SALARIES                                      $283,241.73        $240,069.00
COMP TIME                                     $0.00              $0.00
OVERTIME                                      $0.00              $0.00
FICA                                          $20,346.79         $18,366.00
RETIREMENT/401K                               $29,856.34         $15,269.00
HEALTH INSURANCE                              $47,820.00         $29,820.00
ANNUAL LEAVE                              R   $0.00              $23,699.69
MERIT PAY                                     $0.00              $0.00
MISCELLANEOUS                                 $0.00              $26,000.00



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LEGAL SERVICES                      $48,930.00         $0.00
AUDIT SERVICES                      $17,260.00         $18,360.00
OFFICE SUPPLIES                     $8,000.00          $8,000.00
COPIER LEASE                        $3,800.00          $4,085.88
EMP. APPRECIATION                   $0.00              $1,300.00
TRAVEL & TRAINING                   $5,706.70          $5,000.00
MGR'S TRAVEL ALLOWANCE              $3,000.00          $3,000.00
TELEPHONE                           $5,000.00          $0.00
POSTAGE                             $8,000.00          $8,000.00
PRINTING                            $3,500.00          $3,000.00
SERV. & MAINT. CONTRACT             $3,000.00          $3,000.00
ADVERTISING                         $4,000.00          $4,000.00
SOFTWARE SUPPORT                    $15,000.00         $0.00
INSURANCE                           $5,150.00          $5,150.00
DUES & SUBSCRIPTIONS                $4,370.00          $4,500.00
TOWN TAXES REFUNDED                 $0.00              $700.00
WASH. CO. TAX ADM. CHARGE           $3,500.00          $3,500.00
CAPITAL OUTLAY EQUIPMENT            $0.00              $0.00
DATA PROCESSING SOFTWARE            $0.00              $0.00
CONTRACT SERVICE                    $0.00              $0.00
CONTRACT ENGINEERING SERVICE        $0.00              $30,000.00
                                    $519,481.56        $454,819.57


TOWN ATTORNEY
                                                       Budget
                                    Budget 2010/2011
                                                       2011/2012
COURT EXPENSE                       $0.00              $0.00
TRAVEL AND TRAINING                 $0.00              $0.00
CONTRACT SETVICE                    $0.00              $55,000.00
                                    $0.00              $55,000.00


IT DEPT
                                                       Budget
                                    Budget 2010/2011
                                                       2011/2012
SOFTWARE                            $0.00              $16,700.00
TELEPHONE                           $0.00              $27,000.00
WEB PAGE                            $0.00              $800.00
EQUIPMENT PURCHASE                  $0.00              $11,000.00



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CONTRACT SERVICE                 $0.00              $29,700.00
                                 $0.00              $85,200.00


BUILDINGS AND GROUNDS
                                                    Budget
                                 Budget 2010/2011
                                                    2011/2012
SALARIES                         $0.00              $52,788.00
COMP TIME                        $0.00              $0.00
TOWN HALL MORTGAGE               $0.00              $0.00
FICA                             $0.00              $4,039.00
RETIREMENT                       $0.00              $3,358.00
HEALTH INSURANCE                 $0.00              $8,520.00
ANNUAL LEAVE                R    $0.00              $6,771.34
MERIT PAY                        $0.00              $0.00
MISCELLANEOUS                    $0.00              $0.00
DEPARTMENT SUPPLIES              $3,500.00          $1,650.00
TRAVEL & TRAINING                $1,646.00          $3,800.00
UTILITIES ELECTRIC               $31,000.00         $31,000.00
FUEL OIL                         $0.00              $0.00
MAINT.BLDG & GROUNDS             $33,200.00         $33,800.00
INSURANCE                        $38,404.46         $39,000.00
CAPITAL OUTLAY                   $0.00              $0.00
DEMOLISHING                      $10,000.00         $15,000.00
LAND PURCHASE                    $0.00              $0.00
STRUCTURES & IMPROVEMENTS        $0.00              $0.00
                                 $117,750.46        $199,726.34


POLICE DEPT
                                                    Budget
                                 Budget 2010/2011
                                                    2011/2012
SALARIES                         $421,062.08        $424,196.00
COMP TIME                        $0.00              $0.00
SALARIES OVERTIME                $11,143.05         $0.00
FICA                             $32,871.90         $32,451.00
RETIREMENT/401K                  $47,976.33         $26,979.00
HEALTH INSURANCE                 $86,862.37         $59,640.00
ANNUAL LEAVE                R    $0.00              $44,013.71
MERIT PAY                        $0.00              $0.00



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MISCELLANEOUS                         $0.00              $0.00
DEPARTMENT SUPPLIES                   $10,200.00         $10,000.00
EQUIPMENT LEASE                       $2,000.00          $2,000.00
UNIFORMS                              $3,600.00          $4,200.00
AUTOMOBILE SUPPLIES                   $0.00              $0.00
AUTOMOBILE GAS                        $22,831.00         $30,000.00
TRAVEL & TRAINING                     $1,900.00          $2,100.00
TELEPHONE                             $8,500.00          $0.00
POLICE AIR CARD                       $0.00              $0.00
MAINT. & REPAIR OFFICE                $2,000.00          $0.00
MAINT. & REPAIR EQUIP                 $2,000.00          $2,000.00
MAINT. & REPAIR AUTO                  $11,000.00         $11,000.00
SERVICE & MAINT                       $7,000.00          $3,000.00
DATA SOFTWARE                         $5,500.00          $0.00
K-9                                   $0.00              $0.00
PROPERTY & LIABILITY INSURANCE        $31,600.00         $31,600.00
DUES & SUBSCRIPTIONS                  $500.00            $500.00
CAPITAL OUTLAY OFFICE EQUIP           $1,300.00          $0.00
CAPITAL OUTLAY VEHICLE PURCHAS        $0.00              $0.00
CAPTIAL OUTLAY OTHER EQUIPMENT        $0.00              $0.00
CONTRACT SERVICES PIN                 $4,000.00          $0.00
CONTRACT SERVICES INFO                $20,000.00         $30,000.00
COPS GRANT MATCH                      $37,652.00         $0.00
BRYNE JUSTICE ASSIST GRANT            $22,852.50         $0.00
                                      $794,351.23        $713,679.71
FIRE DEPARTMENT
                                                         Budget
                                      Budget 2010/2011
                                                         2011/2012
FIREMEN'S PENSION FUND                $10,440.00         $7,000.00
DRESS/FIRE UNIFORMS                   $0.00              $0.00
DEPARTMENT SUPPLIES                   $13,900.00         $22,000.00
EQUIPMENT LEASE                       $400.00            $400.00
DRESS/FIRE UNIFORMS                   $10,000.00         $10,000.00
AUTOMOTIVE SUPPLIES                   $0.00              $0.00
TRUCK FUEL                            $5,000.00          $5,000.00
TRAVEL & TRAINING                     $800.00            $2,000.00
FIRE CALL COMPENSATION                $20,000.00         $20,000.00




                                 12
EMERGENCY COMPENSATION             $4,600.00          $0.00
TELEPHONE & COMMUNICATION          $1,100.00          $0.00
UTILITIES                          $5,000.00          $5,000.00
FUEL OIL                           $0.00              $0.00
MAINT. & REP. FACILITY             $5,000.00          $10,000.00
MAINT & REP EQUIP.                 $8,000.00          $18,000.00
MAINT. & REPAIR TRUCKS             $22,000.00         $35,000.00
INSURANCE                          $6,195.00          $4,000.00
CAPITAL OUTLAY OFFICE EQUIP        $0.00              $0.00
SINKING FUND                       $0.00              $0.00
CAP OUT VEHICLE PURCHASE           $0.00              $0.00
CAPITAL LEASE PAYMENTS             $0.00              $0.00
                                   $112,435.00        $138,400.00


STREET DEPT
                                                      Budget
                                   Budget 2010/2011
                                                      2011/2012
SALARIES                           $0.00              $42,871.00
COMP TIME                          $0.00              $0.00
FICA                               $0.00              $3,279.64
RETIREMENT/401K                    $0.00              $2,726.60
HEALTH INSURANCE                   $0.00              $8,520.00
ANNUAL LEAVE                  R    $0.00              $0.00
MERIT PAY                          $0.00              $0.00
DEPT SUPPLIES                      $5,125.00          $0.00
UNIFORMS                           $0.00              $3,000.00
AUTOMOBILE SUPPLIES                $0.00              $0.00
AUTOMOBILE GAS                     $11,000.00         $12,540.00
TRAVEL AND TRAINING                $0.00              $1,000.00
TELEPHONE & COMMUNICATION          $1,200.00          $0.00
UTILITIES                          $120,000.00        $120,000.00
MAINT. & REPAIR EQUIP.             $6,000.00          $6,000.00
M & R STREET SWEEPER               $1,500.00          $1,500.00
MAINT & REPAIR TRUCKS              $4,000.00          $4,000.00
CHRISTMAS DECORATIONS              $500.00            $500.00
MAINT & REP SIDEWALKS              $12,832.54         $24,000.00
MAINT & REPAIR DRAINAGE            $0.00              $0.00




                              13
MAINT. REPAIR STREETS                 $17,800.00         $61,522.46
MOSQUITO CONTROL                      $0.00              $0.00
TREE REMOVAL                          $1,500.00          $5,000.00
SIGNs/FIXTURES/RAILROADS              $2,000.00          $3,000.00
PROPERTY & LIABILITY INSURANCE        $2,415.00          $2,500.00
CAPITAL OUTLAY PAYMENT                $16,667.00         $6,000.00
CAPITAL OUTLAY EQUIP                  $0.00              $0.00
CONTRACT SERVICE                      $221,819.00        $0.00
                                      $424,358.54        $307,959.70




PLANNING AND CODE ENFORCEMENT
                                                         Budget
                                      Budget 2010/2011
                                                         2011/2012
SALARIES                              $0.00              $0.00
COMP TIME                             $0.00              $0.00
FICA                                  $0.00              $0.00
RETIREMENT                            $0.00              $0.00
HEALTH INSURANCE                      $0.00              $0.00
ANNUAL LEAVE                     R    $0.00              $0.00
MERIT PAY                             $0.00              $0.00
DEPARTMENT SUPPLIES                   $0.00              $0.00
AUTOMOBILE GAS                        $0.00              $0.00
TRAVEL AND TRAINING                   $0.00              $2,200.00
TELEPHONE                             $0.00              $0.00
MAINT & REPAIR AUTO                   $0.00              $0.00
PROPERTY & LIABILITY INSURANCE        $0.00              $0.00
DUES & SUBSCRIPTIONS                  $0.00              $0.00
ZONING APPLICATION REFUND             $0.00              $0.00
CAPTIAL OUTLAY                        $0.00              $0.00
CONTRACT SERVICES                     $28,480.00         $36,000.00
                                      $28,480.00         $38,200.00




SPECIAL APPROPRIATIONS
                                                         Budget
                                      Budget 2010/2011
                                                         2011/2012
PUBLIC TRANSPORT/PARKING LOT          $0.00              $0.00



                                 14
PLYMOUTH PROMOTION              R     $10,000.00   $18,326.00
VEHICLE TAGS                          $0.00        $0.00
CHAMBER OF COMMERCE REIM.             $1,500.00    $1,500.00
CONTRACT SERV. CURATOR                $10,000.00   $10,000.00
MISCELLANEOUS                         $3,000.00    $3,000.00
CHRISTMAS PARADE                      $3,140.07    $3,000.00
WEB PAGE                              $1,235.00    $0.00
TOWN MATCH CAMA GRANT                 $0.00        $0.00
TOWN MATCH BIG BOAT GRANT             $0.00        $0.00
BRYNE JUSTICE ASSIST-COUNTY           $0.00        $0.00
BCBS-RECREATION STUDY GRANT           $0.00        $0.00
CONTINGENCY                           $28,648.49   $32,739.35
                                      $57,523.56   $68,565.35




                     INTENTIONALLY LEFT BLANK




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Enterprise Funds
The Enterprise Fund represents typical business operations, they primarily are such
functions such as Water System, Sewer System, Storm Water and Sanitation, and these
functions are normally supported through direct fees for use. The Town of Plymouth
includes Water, Sewer, Solid Waste, and Storm Water. These funds must be self-
supporting.

                              Enterprise Fund Revenue




Revenue
Water Dept.
                                                                           Budget
                                                  Budget 2010/2011
                                                                           2011/2012
DEPREC. OF CONTRIB CAPITA                         $0.00                    $0.00
LOCAL OPT. SALES TAX 1/2C                         $0.00                    $0.00
SALES TAX REFUND                                  $0.00                    $0.00
SERVICES RENDERED                                 $0.00                    $0.00
WATER ACCOUNTS REVENUES                           $654,449.31              $654,449.00
RECONNECT FEES & PENALTY                          $3,000.00                $3,000.00
H20 BILL PENALTY REVENUES                         $45,000.00               $60,000.00
WATER TAP                                         $0.00                    $0.00
INTEREST ON INVESTMENTS                           $0.00                    $0.00
INSURANCE PROCEED                                 $0.00                    $0.00
SALES OF FIXED ASSETS                             $0.00                    $0.00
MISCELLANEOUS REVENUES                            -$12,000.00              -$10,000.00
CONTRIBUTIONS VEOLIA WA                           $0.00                    $0.00



                                         16
WRITE OFF RECOVERY                 $0.00              $3,000.00
CAPITAL CONTRIBUTION               $0.00              $0.00
SAFEWATER DRINKING                 $0.00              $0.00
CAPITAL IMPROVEMENT PROJECT        $0.00              $0.00
REIMBURSE FROM CDBG                $0.00              $0.00
DEPR OF CONTRIBUTED CAP            $0.00              $0.00
OPERATING TRANSFER SEWER           $0.00              $0.00
FUND BALANCE APPROP.               $0.00              $0.00
                                   $690,449.31        $710,449.00




Sewer Dept.
                                                      Budget
                                   Budget 2010/2011
                                                      2011/2012
DEPRECIA. OF CONTRI. CAP.          $0.00              $0.00
LOC. OPT. SALES TAX 1/2C           $0.00              $0.00
SALES TAX REFUND                   $0.00              $0.00
SERVICES RENDERED                  $0.00              $0.00
BILL PENALTY                       $0.00              $0.00
SEWER ACCOUNTS REVENUES            $703,647.16        $705,925.95
SEWER TAP                          $0.00              $0.00
INTEREST ON INVESTMENTS            $0.00              $0.00
SALE OF FIXED ASSETS               $0.00              $0.00
MISCELLANEOUS REVENUE              $0.00              $0.00
CONTRUBUTIONS VEOLIA               $0.00              $0.00
CAPITAL CONTRIBUTIONS              $0.00              $0.00
CAPITAL CONTRIBUTION               $0.00              $0.00
TRANSFER FROM WATER PENALTY        $0.00              $0.00
TRANSFER FROM WATER                $63,834.04         $0.00
REIMBURSE FROM CDBG                $0.00              $0.00
DEPREC OF CONTRIBUTED CAP          $0.00              $0.00
TRANSFER FROM GEN. FUND            $0.00              $0.00
FUND BALANCE APPROP                $0.00              $0.00
                                   $767,481.20        $705,925.95
SANITATION
                                                      Budget
                                   Budget 2010/2011
                                                      2011/2012
BILL PENATLY                       $0.00              $0.00



                              17
GARBAGE REVENUES                                      $264,707.76               $264,008.00
LANDFILL REVENUES                                     $157,153.00               $157,776.00
TRANSFER FROM WATER                                   $0.00                     $0.00
TRANSFER FROM GENERAL FUND                            $0.00                     $0.00
SALE OF FIXED ASSETS                                  $0.00                     $0.00
MISC                                                  $0.00                     $0.00
BID BOND-TRASH SERVICE                                $9,585.68                 $0.00




STORMWATER REVENUES
                                                                                Budget
                                                      Budget 2010/2011
                                                                                2011/2012
BILL PENALTY                                          $0.00                     $0.00
STORMWATER REVENUES                                   $54,504.00                $54,360.00
TRANSFER FROM WATER- PENALTIES                        $0.00                     $0.00
MISC REVENUES                                         $0.00                     $0.00
                                                      $54,504.00                $54,360.00



How prices are determined.

For every service a basic formula is determined this is based on two items, Fixed Cost
which are those items that must be paid and the price is fixed, just like any household,
loan repayment and so forth. The second cost is Direct Cost, those expenses incurred
during day to day operations of the facility, these items include are not limited too; the
Veola Contract, Administrative Expense, Fuel, Utilities, Bad Debt and so forth. The
calculation creates the base rate for water billing. This base rate is normally used
exclusively for day to day functions, while the proceeds from the water used are used to
fund significant repair, up keep and expansion of the system. It should be noted that the
Town of Plymouth routinely does not fully charge for administrative costs nor does the
town pass on all the cost for maintenance in an effort to keep costs low and relatively
stable for the residents of Plymouth.

Basic Formula

Fixed cost (FC) Direct Cost (DC) Current Number of Customers (CNC) = 1514 per
month
                                 Total Number of Bills per year (1514)(12) = 18168

So

FC + DC = Total Cost (TC)             (TC)/18168 = Basic Bill



                                            18
                            Enterprise Fund Expense




Enterprise Fund

WATER DEPARTMENT EXPENDITURES
                                                                 Budget
                                              Budget 2010/2011
                                                                 2011/2012
CASH OVER/SHORT                               $0.00              $0.00
BAD DEBT CHARGE OFFS                          $12,000.00         $8,000.00
COURT FEES                                    $0.00              $0.00
UNIFORMS                                      $0.00              $0.00
ENGINEERING SERVICES                          $26,500.00         $30,000.00
DEPT. SUPPLIES                                $8,500.00          $4,000.00
DEPRECATION EXPENSE                           $0.00              $0.00
WATER ANALYSIS                                $0.00              $0.00
COPIER LEASE                                  $1,728.00          $1,728.00
M&R LINES, HYDRANT & MET.                     $30,000.00         $35,000.00
AUTOMOBILE SUPPLIES                           $0.00              $8,000.00
AUTOMOBILE GAS                                $8,000.00          $10,000.00
MISCELLANEOUS EXPENSE                         $0.00              $68,191.00
TRAVEL & TRAINING                             $0.00              $0.00
TELEPHONE & TANK ALARM                        $3,700.00          $3,700.00
POSTAGE                                       $0.00              $0.00
WT-UTILITIES ELECTRIC                         $37,000.00         $37,000.00
WATER MAILING NOTICES                         $0.00              $0.00



                                      19
WT-M&R FACILITY                     $12,000.00         $21,800.00
MAINT & REPAIR EQUIP                $7,000.00          $7,500.00
TANK MAINTENANCE & REPAIR           $25,602.28         $26,000.00
MAINT & REPAIR TRUCK                $5,000.00          $5,000.00
SERV & MAINT CONTRACT               $0.00              $0.00
DATA SOFTWARE                       $1,000.00          $0.00
INSURANCE                           $1,050.00          $1,050.00
DUES & SUBSCRIPTIONS                $2,600.00          $2,600.00
REFUND OF H20 DEP                   $0.00              $400.00
BILLING REFUND                      $0.00              $4,000.00
CAPITAL OUTLAY PAYMENT              $17,000.00         $5,667.00
CAPITAL OUTLAY EQUIP                $22,852.00         $5,350.00
CONTRACT SERVICE                    $221,819.00        $202,774.00
DEBT SERVICE PAYMENT                $21,760.00         $23,000.00
SAFEWATER DEBT PAYMENT              $66,966.00         $66,966.00
INTEREST EXPENSE                    $8,865.00          $8,865.00
SAFEWATER INTEREST PAYMEN           $32,673.00         $32,673.00
REIMBURSE TO GENERAL FUND           $53,000.00         $88,685.00
TRANSFER TO STORMWATER              $0.00              $0.00
TRANSFER TO SANITATION              $0.00              $0.00
TRANSFER TO SEWER PENALTY           $0.00              $0.00
TRANSFER TO SEWER FUND              $63,834.03         $2,500.00
FUND BALANCE                        $0.00              $0.00
RURAL CENTER MATCH CIP              $0.00              $0.00
                                    $690,449.31        $710,449.00


SEWER DEPARTMENT EXPEDITURES
                                                       Budget
                                    Budget 2010/2011
                                                       2011/2012
BAD DEBT CHARGE OFFS                $9,000.00          $9,000.00
ENGINEERING SERVICES                $23,474.37         $0.00
CONSULTING SERVICES                 $15,000.00         $0.00
DEPARTMENTAL SUPPLIES               $5,000.00          $5,000.00
SLUDGE DISPOSAL                     $35,000.00         $7,500.00
DEPRECATION EXPENSE                 $0.00              $0.00
WWT-CHEMICALS                       $6,500.00          $6,500.00
LABORATORY ANALYSIS                 $0.00              $0.00




                               20
M & R SEWER LINES                   $25,000.00         $25,000.00
AUTOMOBILE SUPPLIES                 $0.00              $0.00
AUTOMOBILE GAS                      $7,500.00          $7,500.00
WWT-UTILITIES TELEPHONE             $2,200.00          $2,200.00
UTILITIES ELECTRIC                  $60,000.00         $60,000.00
SERV & MAINT CONTRACT               $0.00              $0.00
WWT-M & R FACILITY                  $10,000.00         $10,000.00
MAINT. & REPAIR EQUIPMENT           $5,000.00          $4,000.00
MAINT. & REPAIR TRUCKS              $5,000.00          $5,000.00
SERV & MAINT CONTRACT               $0.00              $0.00
M & R LIFT STATIONS                 $65,000.00         $65,200.00
INSURANCE                           $2,100.00          $2,100.00
DUES, PERMITS, & SUBSCRIP           $2,800.00          $2,600.00
FINES & PENALTIES                   $0.00              $0.00
BILLING REFUNDS                     $0.00              $0.00
CAPITAL OUTLAY PAYMENT              $16,667.00         $16,667.00
CAPITAL OUTLAY EQUIP                $20,000.00         $20,000.00
STRUCTURE & IMPROVEMENT             $0.00              $0.00
CAPITAL LEASE PAYMENTS              $0.00              $0.00
CONTRACT SERVICE                    $221,819.00        $202,774.00
DEBT SERVICE PAYMENT                $95,194.95         $95,194.95
INTEREST EXPENSE                    $24,750.68         $24,751.00
REIMBURSE TO GENERAL FUND           $53,000.00         $88,685.00
TRANSFER TO WATER FD                $0.00              $0.00
APPROP. TO RETAIND EARNNS           $11,221.20         $0.00
CWMTF MATCH                         $0.00              $0.00
SEWER REHAB MATCH                   $46,254.00         $46,254.00
                                    $767,481.20        $705,925.95


SANITATION DEPT EXPENDITURES
                                                       Budget
                                    Budget 2010/2011
                                                       2011/2012
INTEREST EXPENSE                    $0.00              $0.00
SALARIES                            $37,896.00         $39,690.00
COMP TIME                           $0.00              $0.00
SALARY OVERTIME                     $0.00              $0.00
FICA                                $2,899.04          $3,037.00




                               21
RETIREMENT/401K                      $2,410.19          $2,483.00
HOSPTIALIZATION                      $15,300.35         $8,520.00
ANNUAL LEAVE                         $0.00              $4,672.00
MERIT PAY                            $0.00              $0.00
MISCELLANEOUS                        $0.00              $0.00
DEPARTMENT SUPPLIES                  $1,500.00          $1,500.00
DEPRECIATION EXPENSE                 $0.00              $0.00
UNIFORMS                             $2,064.00          $0.00
AUTOMOBILE GAS                       $10,000.00         $10,000.00
REIMBURSE TO THE GENERAL FUND        $40,000.00         $24,117.50
TRAVEL AND TRAINING                  $0.00              $150.00
TELEPHONE                            $480.00            $0.00
M&R EQUIPMENT                        $5,500.00          $6,000.00
INSURANCE                            $4,000.00          $4,000.00
BILLING REFUND                       $0.00              $0.00
BID BOND REIMBURSEMENT               $9,585.68          $0.00
CAPITAL OUTLAY                       $8,811.00          $15,136.66
DEPARTMENT SUPPLIES                  $0.00              $0.00
LANDFILL AVAILABILTY                 $120,000.00        $121,970.00
SANITATION CONTRACT                  $170,000.00        $170,000.00
YARD DEBRIS CONTRACT                 $0.00              $0.00
BAD DEBT CHARGE OFFS                 $0.00              $0.00
CONTIGENCY                           $1,000.18          $10,507.84
TRACTOR FUEL                         $0.00              $0.00
                                     $431,446.44        $421,784.00


STORM WATER
                                                        Budget
                                     Budget 2010/2011
                                                        2011/2012
ENGINEERING FEES                     $20,000.00         $9,360.00
BAD DEBT CHARGE OFFS                 $0.00              $0.00
DEPARTMENT SUPPLIES                  $0.00              $0.00
REIMBURSE TO GENERAL FUND            $14,504.00         $7,000.00
MAINT & REPAIR DRAINAGE              $20,000.00         $30,000.00
TREE REMOVAL                         $0.00              $8,000.00
PERMIT                               $0.00              $0.00
BILLING REFUND                       $0.00              $0.00




                                22
CAPITAL OUTLAY        $0.00        $0.00
                      $54,504.00   $54,360.00




                 23

				
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