HomeMy WebLinkAbout81-81 RESOLUTIONt•
•
RESOLUTION NO. Q/. %
A RESOLUTION APPROVING THE 1981-1982 SANITATION
FUND BUDGET.
BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY OF
FAYETTEVILLE, ARKANSAS:
That the Board of Directors hereby approves the 1981-
1982 Sanitation Fund Budget marked Exhibit "A" attached
hereto and made a part hereof.
PASSED AND APPROVED this /J) day of
1981.
ATTEST:
47.-LANIAU 915-1
CITY CLERK
APPROVED:
r
CERTIFICATE OF RECORD
State of Arkansas ( SS
City of Fayetteville
1, Vivian Koettel, City Clerk and Ex -Officio
recorder for the City of Fayetteville, do here-
by certify that the annexed or foregoing is
of record in my office and the satne ap-
pears in Ordinance Resolution book
—41 --at page V 3/ Witness my
1
hand an seal this
dyyof
• ti e_ qty/
City Clerk and Ex -Officio Recoc
ICROt'LLkitta
INDEX TO SANITATION BUDGET
1981-82
PAGE
1 Fund Equity
2 Statement of Revenues and Expenses
3 Statement of Changes in Cash Flow
4-5 Special Notes
OPERATING EXPENSE DETAIL
6-9 Sanitation Operations
10-12 Animal Shelter
CAPITAL BUDGET
13-14 Capital Budget
15-16 Depreciation Schedules
17 Projected Capital Purchases
ADDITIONAL SCHEDULES
18 Sanitation Collection Revenue Breakdown
19 Projected Revenue Increases Based on Set
Percentages
20-21 Survey of Sanitation Service and Rates
SCHEDULE
CITY OF FAYETTEVILLE, ARKANSAS
SANITATION FUND
FUND EQUITY
FOR THE YEARS ENDED JULY 31, 1982; 1981;
AND THE SEVEN MONTH PERIOD ENDING JULY 31, 1980
BALANCE - July 31, 1980
Net Income (Schedule 8)
CONTRIBUTIONS
BALANCE - July 31, 1981
Net Income (Schedule B)
CONTRIBUTIONS
RETAINED
CONTRIBUTIONS EARNINGS TOTAL
$209,544 $626,985 $836,529.
100,351 100,351
5209,544
BALANCE July 31, 1982 $209,544
$727,336 $936,880
10,501 10,501
$737,837 $947,381
SCHEDULE
0
CITY OF FAYETTEVILLE, ARKANSAS
SANITATION FUND
REVENUE AND EXPENSES SUMMARY
FOR THE YEARS ENDED JULY 31, 1982; 1981;
THE SEVEN MONTH PERIOD ENDING JULY 31, 1980;
AND THE YEAR ENDING DECEMBER 31, 1979
OPERATING REVENUES (04-3-)
331-1 Sanitation Fees
333-2 Extra pickup fees
316-0 Animal licenses
333-3 Animal shelter
336-0 Miscellaneous
370-0 Transfer from General for
Animal Control
Total Operating Revenues
OPERATING EXPENSES
Sanitation Service Operations
Animal Shelter Operations
Total Operating Expenses
NET OPERATING INCOME (LOSS)
BEFORE DEPRECIATION
LESS: DEPRECIATION OF PROPERTY
PLAM1= AND. EQUIPMENT
NET OPERATING INCOME (LOSS)
NON-OPERATING INCOME (04-3-)
335-0 Gain and sale of Equipment
and containers
350-0 Interest Income
Total Non -Operating Revenues
NET INCOME (LOSS) TO RETAINED
EARNINGS (SCHEDULE ."A")
ACTUAL ACTUAL
1979 1980 ESTIMATED
12 Mos. 7 Mos. 1980-81
$828,349
11,240
1,544
2,667
10
$679,774
10,774
1,043
907
1,500
-0- -0-
843,810 693,998
805,915
37,921
843,836
(26)
( 82,254)
( 82,280)
14,650
43,742
58,392
$(23,888)
*See schedule Page 18 for details.
**7/12 of Total Animal Control Loss ($86,143-$4,200)
7
523,562
31,345
554,907
$1,181,000
4,300
1,850
2,250
10
-0-
1,189,410
975,235
59,934
1,035,169
139,091 154,241
( 46,235) ( 91,390)
92,856 62,851
18,932
18,932
$111,788
9,000
28,500
37,500
100,351
BUDGETED
1981-82
$1,301,000*
5,000
1,900
2,300
50
47,800**
1,358,050
1,188,136
78,249
1,266,385
91,665
(104,164)
( 12,499)
10,000
13,000
23,000
$ 10,501
CITY OF FAYETTEVILLE, ARKANSAS
SANITATION FUND
FOR THE YEARS ENDING JULY 31, 1982; 1981;
AND SEVEN MONTHS ENDING JULY 31, 1981
NOTES
1 Basis of Accounting: As reflected in our budget, starting August 1, 1981,
the Sanitation Fund has been changed to an Accrual Accounting Basis.
This will bring our Audit, Financial Statements and Budget together
on the same basis for the first time.
Our net income using accrual accounting is higher (lower) than on the
cash basis by $3,527 in 1980-81 and $84,083 in 1981-82.
2. Fixed Assets and Depreciation: Starting in FYE July 31, 1982, we are
recommending the cancellation of the Depreciation Fund. In FYE
July 31, 1980, the Sanitation Revenue Bonds were paid off and a
combination was made of the assets and liabilities of the Depreciation
Fund was made and the Operations and Maintenance Fund. The addition
of the accrual basis and use of depreciation has caused the Sanitation
Depreciation Fund to exist only to be a transfer back and forth of 0 &
M Funds.
3. Cash Flow: We are facing severe cash flow problems this year in the
Sanitation Fund. This year will start with a $427,000 balance, which
is workable but will lower to a $353,008 balance by the end of the
year. We will also compound our cash flow problems in the next four
years due to the large amount of capital purchases need and the cost
of the solid waste study.
82-83 83-84 84-85 85-86
STUDY $116,500 $233,100 -0- -0-
CAPITAL 99,334 247,400 366,360 308,792
$215,884 $480,500 .366,360 $308,792
4. Personnel: The budgeted Sanitation Operations salaries and wages re-
flects a reduction of one leadman and one truck driver for the last
ten months of the fiscal year. This will result in one route (four
days a week) being absorbed into other existing routes and will make
the incentive system more reasonable. We have also cancelled the
plan of adding an additional route next year. This action will cut
personnel costs plus will lower the planned capital expenditure of
one truck this year and an additional truck to be added next year
for the additional route.
The additional Animal Control Officer requested by the department head
was deleted due to funding restraints. The Animal Control Division
in FYE July 31, 1982 is budgeted to lose $76,334. This leaves the
department with the same personnel as in 1980-81. However, $4,000
was added back by the Finance Committee for either part-time help
or additional overtime for weekend animal control.
A
CITY OF FAYETTEVILLE, ARKANSAS
SANITATION FUND
STATEMENT OF CHANGES IN OPERATING FUND CASH
FOR THE YEARS ENDED JULY 31, 1982; 1981;
AND SEVEN MONTHPERIOD ENDING JULY 31, 1980
BALANCE JULY 31, 1980
Operating Income (Loss)
Before Depreciation
Other Revenue
Purchase of Investments
Maturities of Investments
Increase in Due from other funds
Decrease in Accounts Receivable
Decrease in Accrued Interest
Receivable
Increase in Land Option
Increase in Container Inventory
Decrease in Accounts Payable
Decrease in Due to other Funds
Decrease in Accrued Payroll
Purchase of Equipment
BALANCE JULY 31, 1981
Operating Income (Loss)
Before Depreciation
Purchase of Investments
Maturities of Investments
Purchase of Equipment
Other Revenue
BALANCE JULY 31, 1982
Cash
$ 218,137
154,241
37,500
(447,500)
269,901
22,342
17,961
3,329
(1,000)
(10,152)
(61,794)
(71,409)
(17,749)
(94,917)
18,890
91,665
(332,700)
407,700
(188,247)
23,000
$ 20,308
Investments
$ 230,101
447,500
(269,901)
407,700
332,700
(407,700)
$ 332,700
Total
$448,238
154,241
37,500
- 0-
- 0-
22,342
17,961
3,329
(1,000)
(10,152)
(61,794)
(71,409)
(17,749)
(94,917)
426,590
91,665
- 0-
- 0-
(188,247)
23,000
$353,008
CITY OF FAYETTEVILLE, ARKANSAS
SANITATION FUND
FOR THE YEARS ENDING JULY 31, 1982; 1981;
AND SEVEN MONTHS ENDING JULY 31, 1981
NOTES CONTINUED
5. Professional Services• We have added to Professional Services the
first year cost of $80,000 for a feasibility study on a steam gener-
ating incinerator for solid waste: disposal. This cost will increase
to $116,500 in FYE 82-83 and $233,100 in FYE 93-84.
6. Sanitation Pick -Op Fees: Reflects the proposed increase based on
eleven months collection.
7. Animal Control Fees: The Sanitation Department head is recommending
that we consider approaching the County about paying for the dogs the
County residents bring to the pound. The sanitation records show that
52% of the dogs handled come from the county. Other citys such as
Hot Springs, Fort Smith, and El Dorado are charging their county
$10.00 per dog handled and Wally Brt is recommending we also follow
this. This would increase Animal Control Revenue by approximately
$20,000.
•
8. The Animal Shelter will be funded by the Sanitation Fund through
December of 1981. As of January 1, 1982, the General Fund will trans-
fer an amount sufficient to meet the expenses, less earned revenue,
of the Animal Shelter.
SANITATION FUND
SANITATION SERVICE OPERATIONS
04-4-50
SANITATION SERVICE OPERATIONS
Personnel Salaries
10-001 Salaries and Wages
10-002 Cost Allocation
Total Sanitation Fund Salaries
Materials and Supplies
15-009 Office Supplies
15-010 Minor Equipment
15-011 Cleaning Supplies
15-012 Chemicals
Total Materials and Supplies
. Contractual Services
20-040 Advertising
20-041 Uniform Rental
20-044 Publications & Dues
20-048 Travel & Training
20-049 Postage
20-050 Data Processing
20-051 Professional Services
20-052 Independent Audit
20-061 Solid Waste Disposal
20-063 Telephone
20-064 Utilities
20-066 .Insurance - Health
20-068 Pension Contributions
20-070 Collection Expense
20-071 Unemployment Insurance
20-072 FICA
20-100 Miscellaneous
20-065 Insurance - Vehicle & Bldg
25-080 Buildings and Grounds
25-081 Office Machine Maintenance
25-082 Radio Maintenance
25-083 Vehicle & Equipment Maint
Total Contractual Services
ACTUAL
12 -Mos.
1979
$380,464
83,642
464,106
470
1,882
59
48
2,459
ACTUAL
7 -Mos. ESTIMATED
1980* 1980-81
$258,948 $
58,051
316,999
154
1,290
79
1,523
398 12
5,252 3,275
22 24
2,277 151
4,000 4,500
14,636 7,160
2,384 534
10,757 6,418
78,800 63,163
2,690 1,539
2,552 1,995
10,687 669
23,322 15,871
3,851 1,142
31,792 9,309
2,270 836
844 571
142,816 87,911
339,350 205,040
TOTAL SANITATION SERVICE OPERATIONS
BEFORE DEPRECIATION (SCHEDULE "B") 805,915
6
523,562
BUDGETED
1981-82
475,000 $ 544,773
103,650 115,600
578,650 660,373
400
3,800
150
4,350
200
6,600
75
1,500
5,500
21,000
2,500
5,000
110,000
1,750
2,500
18,700
14,800
450
300
31,560
1,100
7,500
5,200
1,000
155,000
392,235
500
3,800
200
150
4,650
300
6,600
75
6,000
7,000
20,000
85,000
7,500
120,000
3,000
3,000
20,110
17,250
1,000
1,000
36,228
3,000
9,000
6,000
50
1,000
170,000
523,113
975,235 1,188,136
SANITATION FUND
SANITATION SERVICE OPERATIONS CONTINUED
04-4-50
ACTUAL ACTUAL
12 Mos. 7 Mos. ESTIMATED BUDGETED
1979 1980* 1980-81 1981-82
Depreciation
85-000 Depreciation Expense 77,318 43,461 86,265 96,270
TOTAL SANITATION SERVICE OPERATIONS $883,233 $567,023 $1,061,500 $1,284,406
*January 1, 1980 through July 31, 1980
7
PERSONNEL SCHEDULE
NUMBER OF EMPLOYEES
1980-81 1981-82 1980-81
Sanitation Superintendent 1
Assistant San. Superintendent 1
Tender Truck Operator 5
Truck Driver 15
Laborer 4
Sanitation Leadman 16
Overtime
Part-time help
Contingency
Sub -total
Cost Allocation --Finance, Administration,
Purchasing.
Total
1
1
5
14
4
15
AMOUNT
1981-82
$ 22,329
16,955
65,042
141,613
35,674
183,756
30,000
8,685
40,719
544,773
115,600
42 40 $660,373
R
SANITATION SERVICE OPERATIONS
EXPLANATION OF ACCOUNTS
10-001 Personnel: Reflects a reduction in personnel of two employees, also a
contingency of 8.75% for salary increases and promotions.
15-010 Minor Equipment: This account is used to purchase the plastic "tote"
barrels for garbage collection.
20-040 Advertising: Used for notification of holiday schedules.
20-048 Travel and Training: Trips to view solid waste proposals and miscellaneous
training.
20-049 Postage: Reflects possible rate increase.
20-051 Professional Services: Reflects the anticipated cost of the solid waste
study.
20-061 Solid Waste Disposal: Reflects possible increase as of January 1, 1982.
20-080 Building and Grounds; Asphalt parking, repair fencing and minor building
repair.
20-100 Miscellaneous: Reflects cost of physicals for each new employee and other
miscellaneous items.
CAPITAL SCHEDULE: SEE CAPITAL BUDGET FOR DETAILS
SANITATION FUND','
SANITATION SERVICE OPERATIONS
04-4-50
ACTUAL
7 Mos. ESTIMATED BUDGETED
1980 1980-81 1981-82
•
CAPITAL
92-000 Vehicles and Equipment $233,141 $ 94,917 $ 97,247
99-000 Miscellaneous -0- -0- 73,000
Total Capital $233,141 $ 94,917 $170,247
•
9
SANITATION FUND
ANIMAL SHELTER
04-4-51
ACTUAL ACTUAL
12 Mos. 7 Mos.* ESTIMATED BUDGETED
1979 1980 1980-81 1981-82
ANIMAL CONTROL OPERATIONS
Personnel Salaries
10-001 Salaries and Wages $26,828 $18,312 $33,659 $43,215
10-002 Cost Allocation -0- 3,916 6,925 9,170
Total Sanitation Fund Salaries 26,828 22,228 40,584 52,385
Materials and Supplies
15-009 Office Supplies 365 32 400 600
15-010 Minor Equipment 684 - 200 500
15-011 Cleaning Materials 1,610 431 1,800 2,200
15-012 Chemicals 146 1,651 2,800 2,500
15-014 Animal Food 1,612 965 1,900 2,000
Total Materials & Supplies 4,417 3,079 7,100 7,800
Contractual Services
20-040 Advertising 83 91 150 200
20-041 Uniforms - 943 1,300 1,200
20-048 Travel & Training - 24 200 350
20-054 Contractual Services - - 750 750
20-063 Telephone 305 63 300 900
20-064 Utilities 317 333 425 500
20-066 Health Insurance - - - 1,525
20-068 Pension Contribution - - 1,800 2,115
20-072 FICA 1,645 1,123 2,100 2,874
20-100 Miscellaneous 771 351 - 500
20-065 Vehicle Insurance - - - 1,000
25-080 Buildings & Grounds Maint. 321 .123 175 500
25-082 Radio Maintenance 37 - 150 150
25-083 Vehicle & Equipment Maint. 3,197 2,987 4,900 5,500
Total Contractual Services 6,676 6,083 12,250 18,064
TOTAL ANIMAL CONTROL OPERATIONS
BEFORE DEPRECIATION 37,921 31,345 59,934 78,249
Depreciation
85-000 Depreciation Expense 4,936 2,774 5,125 7,894
TOTAL ANIMAL CONTROL OPERATIONS $42,857
*JANUARY 1, 1980 through JULY 31, 1980
10
$34,119 $65,059 $86,143
PERSONNEL SCHEDULE
NUMBER OF EMPLOYEES AMOUNT
198081 1981-82 1980-81 1981-82
Animal Control Officer 2 2 $,22,591
Clerk I 1 1 9,790
Contingency 2,834
Overtime - Part-time 8,000
Sub -Total 143,215
Cost Allocation 9,170
Grand Total 3 3 $52,385
11
ANIMAL CONTROL OPERATIONS
EXPLANATION OF ACCOUNTS
10-001 Salaries and Wages: Reflects same personnel contingent as 1980-81. Includes
a contingency of 8.75% for salary increases and promotions.
15-009 Office Supplies: Reflects cost of special receipt books.
20-048 Travel and Training: Certification of one existing person to issue tickets.
20-063 Telephone: Reflects the cost ($600) of using the answering service after
hours and on weekends.
NARRATIVE
The enforcement of animal control ordinances is funded through the Sanitation Department.
Beginning in January, the General Fund will transfer the funds needed to cover the net
operation of the department. The operations of the Animal Shelter are administered by
the City and the Fayetteville HumaneSociety through a cooperation agreement dated
April 4, 1967, and an operations procedure issued subsequent to 1967.
The Animal Shelter has 24 dog runs.
CAPITAL SCHEDULE - SEE CAPITAL BUDGET FOR DETAILS
SANITATION FUND
ANIMAL CONTROL
04-4-51
ACTUAL
7 Mos. ESTIMATED BUDGETED
1980 1981 1982
CAPITAL
92-000 Vehicles & Equipment $ -0- $ -0- $18,000'
Total Capital 1-771-7- $-0- $18,000
11)
•
SANITATION FUND
CAPITAL BUDGET
1981-82
NOTE: CAPITAL EXPENDITURES ARE ADDED
TO FIXED ASSETS AND A DEPRECIATION
CHARGE IS GIVEN TO OPERATIONS.
SANITATION FUND
CAPITAL BUDGET
FOR THE YEARS ENDED JULY 31, 1982; 1981;
AND THE SEVEN MONTH PERIOD ENDING JULY 31, 1980
CAPITAL - SANITATION SERVICE OPERATIONS
92-000 Vehicles and Equipment -
99-000 Miscellaneous
Total Sanitation Operations
Capital
CAPITAL - ANIMAL SHELTER OPERATIONS
92-000 Vehicles and Equipment
GRAND TOTAL CAPITAL
ACTUAL
7 Mos. ESTIMATED BUDGETED
1980 1980-81 1981-82
$233,141 $ 94,917
-0- -0-
$223,141 $ 94,917
-0-
$223,141
13
-0-
$ 97,247
73,000
$170,247
18,000
$ 94,917 $188,247
Pi
SANITATION FUND
CAPITAL BUDGET
EXPLANATION OF ACCOUNTS
SANITATION SERVICE OPERATONS
Account #92-000
Vehicles and Equipment:
3 - 27,000 GVW Packers ordered 1980-81
Diesel tank placement
Account #99-000
Miscellaneous:
Land acquisition for incinerator
$95,247
2,000
$97,247
$73,000
ANIMAL SHELTER OPERATIONS
Account #92-000
Vehicles and Equipment:
1 - Animal control wagon with body $18,000
14
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