Self Assessment Manual
WORKSHEET A - EXPENSE BUDGET
Prior Year Current Year Year 1 Year 2 Year 3 Year 4
Actual Budget
Annual Budget
Projected Budget
1A Expenses 2A Personnel Costs 3A Utilities 4A Outside Services 5A Small Equipment, Materials, and Parts 6A Purchased Water 7A Chemicals, Treatment, and Monitoring 8A Transportation 9A Office Supplies 10A Customer Billing and Collection 11A Income Tax 12A Property taxes or payments in lieu of taxes 13A 14A 15A 16A 17A 18A 19A Depreciation (please see instructions) 20A Total Expenses (total lines 2A to 19A)
$
$
$
$
$
$
December 1, 1997
Appendix: Budgeting Worksheets
Self Assessment Manual
WORKSHEET B - CAPITAL BUDGET
Prior Year Current Year Year 1 Year 2 Year 3 Year 4
Actual Budget
Annual Budget
Projected Budget
1B 2B 3B 4B 5B 6B 7B 8B 9B 10B 11B 12B 13B 14B 15B 16B 17B 18B 19B 20B 21B 22B 23B 24B 25B
Capital Outlays New Capital Facilities Renewal and Replacement Facilities
Total Capital Outlays (total lines 2B to 7B) Capital Sources Loan/Bond Proceeds Equity Contributions/Connection fees Draw from Replacement Reserve Grant Funds
$
$
$
$
$
$
Total Capital Sources (total lines 10B to 17B) NET CAPITAL OUTLAYS (line 8B less line 18B) Capital Financing Principal, Interest, and Return on Equity
$ $
$ $
$ $
$ $
$ $
$ $
Total Capital Financing (total lines 21B to 24B)
$
$
$
$
$
$
December 1, 1997
Appendix: Budgeting Worksheets
Self Assessment Manual
WORKSHEET C - RESERVES BUDGET
Prior Year Current Year Year 1 Year 2 Year 3 Year 4
Actual Budget
Annual Budget
Projected Budget
1C 2C 3C 4C 5C 6C 7C 8C 9C 10C 11C 12C 13C 14C 15C 16C 17C 18C 19C
Reserve for _______________ Annual Installment Running Balance Target Balance Reserve for _______________ Annual Installment Running Balance Target Balance Reserve for _______________ Annual Installment Running Balance Target Balance Reserve for _______________ Annual Installment Running Balance Target Balance TOTAL ANNUAL RESERVE INSTALLMENTS (total lines 2C, 6C, 10C, 14C) $ TOTAL RUNNING BALANCE (total lines 3C, 7C, 11C, 15C) $ TOTAL TARGET BALANCE (total lines 4C, 8C, 12C, 16C) $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
December 1, 1997
Appendix: Budgeting Worksheets
Self Assessment Manual
WORKSHEET D - REVENUE ANALYSIS
Prior Year Current Year Year 1 Year 2 Year 3 Year 4
Actual Budget
Annual Budget
Projected Budget
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1D 2D 3D 4D 5D 6D 7D 8D 9D 10D 11D 12D 13D 14D 15D 16D 17D 18D 19D
Revenue Requirements Total Expenses (line 20A) Net Capital Outlays (line 19B) Total Capital Financing (line 25B) Total Annual Reserve Installments (line17C) TOTAL REVENUE REQUIREMENT (total lines 2D to 5D) Number of Connections (000's) Gallons Sold Revenue Requirement per Number of Connections (line 6D/line 7D) Revenue Requirement per (000's) Gallons Sold (line 6D/line 8D) Revenue Sources Rate Revenue
$ $ $ $ $
$ $ $ $ $
$ $
$ $
$ $
$ $
$ $
$ $
TOTAL REVENUE (total lines 12D to 15D) BUDGET SURPLUS (DEFICIT) (line 16D less line 6D) Total Revenue per Number of Connections (line 16D/line 7D) Total Revenue per (000's) Gallons Sold (line 16D/line 8D)
$ $ $ $
$ $ $ $
$ $ $ $
$ $ $ $
$ $ $ $
$ $ $ $
December 1, 1997
Appendix: Budgeting Worksheets