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Home My WebLink About118-82 RESOLUTION• f� • RESOLUTION NO.ii s -8a A RESOLUTION APPROVING THE 1982-1983 WATER AND SEWER FUND BUDGET. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE, ARKANSAS: That the Board of Directors hereby''approves the 1982- 1982 Water and Sewer Fund Budget attached hereto, marked Exhibit "A", and made a part hereof. PASSED AND APPROVED this Si4 day of (tit) 86.0 , 1982. ATTEST: C" n 44. Or 44 '04 By : . NiCitykClerk 5 . - .1:. . f r-: +mo<14..1:4.."02.1:r l %_s • APPROVED. By: Nege7thazi • • PROPERTY OF CITY CLERK WATER AND SEWER FUND • 1982 -83 BUDGET CITY OF FAYETTEVI LLE, AR SCOTT L I NEBAUGH, FINANCE DI RECTOR Fund Equity - Schedule A WATER AND SEWER"FUND TABLE OF CONTENTS PAGE 1 Revenues and Expenses Summary - Schedule B; 2 Contributions in Aid of Construction - Schedule C 3 .Revenue Detail -Operating, Nonoperating. 4 Water and Sewer Explanation of Accounts -Revenues 5 & 6 Notes' 7 OPERATING EXPENSE DETAIL Water Supply and Treatment 8 & 9 Transmission and Distribution 10 - 15 Sewer Maintenance and Collection 16 - 21 Pollution Control Plant 22 - 24 Customer Accounting and Collection 25 - 30 Administration and Engineering 31 - 33 Debt Service Reserve 34 CAPITAL Water Supply and Treatment 35 Transmission and Distribution 36 - 39 Sewer Maintenance and Collection 40 - 42 Pollution Control Plant 43 Customer Accounting and Collection 44 & 45 Administration and Engineering 46 LI SCHEDULE A CITY OF FAY.ETTEVILLE, ARKANSAS WATER AND SEWER FUND FUND EQUITY FOR THE YEARS ENDED JULY 31, 1983; 1982; AND 1981 RETAINED RESERVES. CONTRIBUTIONS EARNINGS TOTAL BALANCE - JULY 31, 1981 $2,074,585 $12,342,809 $5,425,824 $19,843,218 Net Inccne (Schedule B) 446,959 446,959 Contributions in Aid of Construction (Schedule C) 304,907 304,907 Net Transfers -0- BALANCE - JULY 31, 1982 $2,074,585 $12,647,716 $5,872,783 $20,595,084 Net Income (Schedule B) 824,273 824,273 Contributions in Aid of Construction (Schedule C) 363,515 363,515 Net Transfers -0- BALANCE - JULY 31, 1983 $2,074,585 $13,011,231 $6,697,056 $21,782,872 1 • SCHEDULE B CITY OF FAYETTEVIJT.F, ARKANSAS WATER AND SEWER FUND REVENUES AND EXPENSES SUMKARY FOR THE YEARS ENDED JULY 31, 1983, 1982, OPERATING REVENUES Water Sales Sewer Service Charges Fire Protection Charges Miscellaneous Beaver Water Reimbursement Total Operating Revenues OPERATING EXPENSES Water Supply & Treatment Water Transmission & Distribution Sewage Collection & Maintenance Pollution Control Customer Accounting & Collection Administrative & Engineering Total Operating Expenses NET OPERATING INCOME (LOSS) BEFORE DEPRECIATION LESS: DEPRECIATION EXPENSES NET OPERATING INCOME (LOSS) NON-OPERATING INCOME Rental Income Recreation Income Interest Income Gain on Sales of Capital Other Total Non -Operating Income ACTUAL 1980-81 AND 1981 ESTIMAIEI) 1981-82 $2,355,803 $2,261,997 1,721,523 2,144,369 30,882 30,900 23,374 20,272 14,751 -0- 4,146,333 4,457,538 3, 789,575 207,296 213,345 707,680 347,292 750,537 015,725 1,130,608 810,527 320,081 1,403 17,328 324,331 9,319 (20) 352,361 TOTAL INCOME - 672,442 NON-OPERATING EXPENSES Recreation.Expense 27,873 Bond Interest & Paying Agents Fees 487,376 Other Amortization of Bond Discount 20,654 Total Non -Operating Expenses 535,903 NET INCOME TO RETAINED EARNINGS (SCHEDULE A) 2 745,000 287,336 284,949 790,537 432,274 496,326 3,036,422 1,421,116 829,193 591,923 600 3,414 353,115 2,603 450 360,182 952,105 13,692 470,800 20,654 505,146 BUDGETED 1982-83 $2,330,244 2,988,700 31,220 20,000 - 0- 5,370,164 925,000 325,100 284,070 845,085 479,775 644,464 .3,503,474 1,866,690 850,745 1,015,945 2,100 - 0- 285,000 10,000 -0- 297,100 1,313,045 - 0- 463,968 20,654 484,622 $ 136,539 $ 446,959 $ 828,423 SCHEDULE C CITY OF FAAETTEVILLE, ARKANSAS WATER AND SEWER FUND CONTRIBUTIONS IN AID OF CONSTRUCTION FOR THE YEARS ENDED JULY 31, 1983; 1982; AND 1981 ACTUAL ESTIMATED 80-81 81-82 CONTRIBUTIONS IN AID OF CONSTRUCTION EPA Studies $ -0- Grants - Utility Relocation 662,353 Grants - State Health Department 45,000 Water Connection Fees 25,100 Sewer Connection Fees 15,900 Rural Water Taps 8,700 Contractor Contributions 10,418 Main Extension Fees 57,812 Other 23,094 Net to Contributions (Schedule A) 848,377 CONSTRUCTION EXPENDITURES (CAPITAL) Water Supply & Treatment Transmission & Distribution Sewage Collections & Maintenance Pollution Control ' Customer Accounting & Collection Administration & Engineering BUDGEIEL) 82-83 $ 29,600 $ 270,100 133,867 16,845 66,000 -0- 20,850 23,000 18,700 20,570 10,200 10,000 12,642 10,000 13,048 13,000 -0- -0- 304,907 363,515 104,000 35,270 618,432 408,008 304,121 297,396 37,000 53,500 37,509 32,030 9,210 -0- $1,110,272 $ 826,204 -0- 883,300 463,300 134,650 63,960 470,000 $2,015,210 DEPRECIATION ($ 261,895) ($ 521,297)($1,651,695) 3 .SCHEDULE D CITY OF FAYETTEVILLE, ARKANSAS WATER AND SEWER FUND REVENUE DETAIL-OPERATING-NONOPERATING CONTRIBUTION IN AID OF CONSTRUCTION (CAPITAL) FOR THE YEARS ENDING JULY 31, 1983; 1982; 1981 • OPERATING REVENUES 333-46 Water Sales - Rural 333-45 Water Sales 333-48 Sewer Charges 333-49 Fire Hydrant Charges 333-50 Miscellaneous Income 333-58 BeaverWater Reimbursement Total Operating Revenues NONOPERATING REVENUES 333-41 Rental Income 333-43 Recreation Fees Lake Fayetteville Lake Sequoyah' 335-00 Interest Income 335-50 Sale of Fixed Assets Other Total Nonoperating Revenues Total Revenue for Retained Earnings CONTRIBUTIONS IN AID OF CONSTRUCTION 332-05 EPA Studies 332-13 Grants -Utility Relocation 332-08 Grants -State Health Dept. 333-51 Water Connection Fees 333-53 Sewer Connection Fees 333-52 Rural Water Taps 333-55 Contractors Contributions 333-62 Main Extension Fees Other Total Contributions in Aid of Construction GRAND TOTAL ACTUAL ESTIMATED 1980 - 1981 1981-1982 $ -0- 2,355,803 1,721,523 30,882 23,374 14,751 4,146,333 1,403 1.7,328 324,331 9,319 (20) 352,361 $4,498,694 $ -0- 662,353 45,000 25,100 10,900 5,700 10,418 57,812 31,094 848,377 $5,347,071 $ 216,129 2,045,868 2,144,369 30,900 20,272 -0- 4,457,538 600 1,634 1,780 353,115 2,603 450 360,182 $4,817,720 $ 29,600 133,867 66,000 20,850 18,700 10,200 12,642 13,048 -0- 304,907 $5,122,627 BUDGETED 1982-1983 $ 223,000 2,107,244 2,988,700 31,220 20,000 -0- 5,370,164 2,100 - 0- - 0- 285,000 10,000 - 0- 297,100 $5,667,264 $ 270,100 16,845 - 0- 23,000 20,570 10,000 10,000 13,000 -0- 363,515 $6,030,779 • OPERATING REVENUES 33346 . Water Sales WATER AND SEWER FUNDS WATER AND SEWER REVENUES 040-3 EXPLANATION OF ACCOUNTS • Reflects 4 projected 3% increase in usage. 33348 Sewer Sales Reflects seven (7) months of the recommended rate increase by Black and Veatch. 33350 Miscellaneous Income Includes reconnect fees, sale of scrap metal and other miscellaneous items. NONOPERATING REVENUES 33343 Recreation Fees • Lake Fayetteville and Lake Sequoyah recreation divisions were transferred to General Fund as of January 1, 1982. This move was made to charge the proper user base for the costs. 33341 Rental Income Income derived from rental of the house on Pump Station Road. 33500 Interest Income Reflects decrease due to a lower interest rate. CONTRIBUTIONS IN AID OF CONSTRUCTION 33205 EPA Study Grants Reflects an estimated allowance from Engineering Step II. We are not expecting any reimbursement from EPA this year on the Sewer Rehabilitation Project. 33213 Grants Utility Relocation 516,845 balance of grant on Highway 71 Bypass between Johnson Road and Highway 112. v WATER AND SEWER FUNDS WATER AND SEWER REVENUES CONTRIBUTIONS IN AID OF CONSTRUCTION EXPLANATION OF ACCOUNTS 33351 & 33353 Water and Sewer Connection Fees Includes an expected rate increase to cover the actual cost of the taps. This is estimated to be 10%. 33352 Rural Water Taps, Main Extension Fees, and .Contractor Contributions Are estimated from the 1981-82 experience. CITY OF FAYETTEVILLE, ARKANSAS WATER AND SEWER FUND FOR THE YEARS ENDING JULY 31, 1983; 1982; and 1981 NOTES 1 Basis of Accounting - The Water and Sewer Fund is an enterprise fund, and the records are maintained on the Accrual Basis of Accounting. 2. Cost Allocation - Based on an in-depth evaluation in 1982 cost allocation is now calculated on 21.22% of. the Water and Sewer Fund's budgeted Salaries. This expense is shown only in Customer Accounting and Collection and Administration Division. 3. Cash Flow - We are estimating our revenues to be $ 27,473 more than expenses for the year ending July 31, 1983. The important thing to note on cash flow is the cost of the capital programs which will be entered into in the next five years. Major Capital Programs Sewer System Rehabilitation Sewer System Construction Wastewater Treatment Total 1984 1985 $ 1,450,500 $ 1,624,600 7,415,400 9,211,700 $ 1,450,500 $ 18,251.700 4. Fixed Assets - A detail schedule of fixed assets and depreciation per division is provided. Depreciation is calculated using the straight line method over the useful life of the related asset. Depreciation rates are summarized as follows: ASSET Building and Structures Pumping and Purification Equipment Water Meters Fire Hydrants Water and Sewer Connections Water and Sewer Mains Laboratory Equipment Beaver Water Line Furniture and Fixtures Maintenance Equipment Vehicles ESTIMATED USEFUL LIFE 20-50 20-40 25 32 40-50 40-50 5-20 50 5-10 5-10 4- 5 years years years years years years years years years years years OPERATIONS Labor 50-001 50-010 50-051 50-063 50-064 50-100 60-039 Total WATER AND SEWER FUND WATER SUPPLY AND TREATMENT 040-485 and Expenses Salaries & Wages Minor Equipment Professional Services Telephone Expenses Utilities Miscellaneous Expenses Purchases Water Operations Maintenance Maintenance Expense Total Maintenance Total Operations and Maintenance Before Depreciation Depreciation 85-105 Depreciation Expense TOTAL WATER SUPPLY AND TREATMENT ACTUAL 1980-1981 ESTIMATED 1981-1982 $ -0- $ 178 5,000 - 0- 78 - 0- 784,319 $ 789,575 $ 789,575 51 ,703 $ 841,278 • b - 0- - 0- - 0- - 0- - 0- 745,000 $ 745,000 BUDGETED 1982-1983 $ -0- - 0- - 0- -0- -0- -0- 925,000 $ 925,000 - 0- $ -O- $ - 0- - 0- $ 745,000.. $ 925,000 • 43,053 40,115 $ 788,053 $ 965,115 WATER AND SEWER FUND WATER SUPPLY AND TREATMENT 040-485 EXPLANATION OF ACCOUNTS 50-010 Minor Equipment We will not use this account in 1982- 1983. 51-000 Purchased Water Based on: a) 3% increase in purchased water from 1981-1982 b) $50/million gallons rate increase in October 1982. WATER AND SEWER FUND WATER SUPPLY AND TREATMENT 040-485 CAPITAL SCHEDULE - SEE CAPITAL BUDGET FOR DETAILS ACTUAL ESTIMATED BUDGETED 1980-1981 1981 - 1982 1982 - 1983 CAPITAL • 99-220 Fluoridation $ 104,000 $ 35,270 $ -0- Capital-Miscellaneous $ 104,000 $ 35,270 $ -0- OPERATIONS Labor and Expenses 50-001 50-009 50-010 50-011 50-025 50-048 50-063 50-064 50-080 50-082 50-083 50-100 Total WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION 040-486 ACTUAL 1980-1981 Salaries and Wages $ -0- Office Supplies and Printing 6 Minor Equipment 1,417 Cleaning Supplies 23 Construction Materials 337 Travel and Training -0- Telephone Expense 1,385 Utilities 26,890 Buildings and Grounds Maint. 2,271 Radio Maintenance 231 Vehicles and Machine Maint. -0- Miscellaneous Expense 627 Operations Labor & Expenses 33,187 Work for Other Departments 61-001 Salaries and Wages 61-025 Construction Materials 61-083 Vehicles and Machine Maint. Total Work for Other Departments Total Operations MAINTENANCE Water Mains 70-001 70-025 70-083 70-100 Total Salaries and Wages Construction Materials Vehicles and Machine Maint. Miscellaneous Expense Maintenance -Water Mains Fire Hydrants 71-001 71-025 71-083 71-100 • Total Salaries and Wages Construction Materials Vehicles and Machine Maint. Miscellaneous Expense Maintenance -Fire Hydrants 2,274 642 144 3,060. ESTIMATED 1981-1982 5,650 2 3,186 102 1,400 30,000 8,700 400 -0- 100 49.540 273 30 • 90 393 $ 36,247 $ 49,933 $ 104,278 29,790 8,827 359 143,254 8,859 4,477 402 -0- 13,738 $ 125,492 38,907 29,800 50 194,249 14,298 8,700 1,450 -0- 24,448 BUDGETED 1982-1983 $ 5,000 - 0- 2,600 100 - 0- 1,000 1,600 33,000 3,500 500 -0- 300 47.600 900 300 600 1,800 $ 49,400 $ 146,000 36,000 44,000 500 226,500 20,000 8,000 3,000 -0- 31,000 WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION CONTINUED 040-486 Meters 72-001 Salaries and Wages 72-025 Construction Materials 72-083 Vehicles and I•lachine Maint. 72-100 Miscellaneous Expense Total Maintenance -Meters Growth Area Mains 73-001 73-025 73-083 73-100 Total Tools Salaries and Wages Construction Materials Vehicles and Machine Maint. Miscellaneous Expense Maintenance -Growth ARea and Equipment 74-001 74-025. 74-083 74-100 Total Tanks ACTUAL 1980-1981 2,064 928 - 0- 138 3,130 2,051 586 248 - 0- Mains 2,885 Salaries and Wages 6,000 Construction Materials . -0- Vehicles and Machine Maint. 326 Miscellaneous Expense -0- Maintenance-Tools and Equipment 6,326 77-001 . Salaries and Wages 77-025 Construction Materials 77-054 Contract Services 77-083 Vehicles and Machine Maint. Total Maintenance -Tanks • Maintenance of Dams 82-001 82-083 82-100 Total Salaries and Wages Vehicles and Machine Maint. Miscellaneous Dam Maintenance Total Maintenance TOTAL TRANSMISSION AND DISTRIBUTION BEFORE DEPRECIATION 85-105 Depreciation Depreciation Expense GRAND TOTAL TRANSMISSION AND DISTRIBUTION 1,667 - 0- -0- 49 1,716 ESTIMATED 1981-1982 184 500 15 -0- 699 1,155 320 300 - 0- 1,775 10,305 10 400 - 0- 10,715 3,206 500 1,346 465 5,517 BUDGETED 1982-1983 1,000 900 300 -0- 2,200 1,100 400 200 - 0- 1,700 3,000 50 400 - 0- 3,450 3,600 550 1,600 600 6,350 - 0- -0- 3,000 - 0- -0- 1,000 -0- -0- 500 - 0- -0- 4,500 $ 171,049 $ 237,403 $ 275,700 $ 207,296 287,336 $ 325,100 335,621 352,033 367,780 $ 542,917 $ 639,369 $ 692,880 Superintendent Assistant Superintendent Const. Maintenance Foreman Utility Service Leadman Light Equipment Operator Distribution Persons Laborers Contingency . Fringe Benefits Overtime TOTAL WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION 040-486 PERSONNEL SCHEDULE # OF EMPLOYEES 1980-81 1981-82 1982-83 1 1 4 2 4 3 2 17 1 1 4 1 3 1 4 15 1 1 .4 1 3 1* 4 15 • SALARY $ 21,828 15,840 54,636 10,644 36,816 9,500 35,148 184,412 9,168 26,420 12,000 $232,000 *This slot is not filled as of July 1982. Salary is shown for budget purposes. WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION 040-486 EXPLANATION OF ACCOUNTS 50-001 Salaries and Wages All salaries are charged to a maintenance or capital account with the exception of time spent at meetings and unproductive time during bad weather. • 50-009 Office Supplies This account will be budgeted under Administration due to the small volume of activity. 50-010 Minor Equipment Includes: 5 Water tapping bits $1,000 50' @ 5.00 Air compressor hose 250 50' @ $8.00 Hole hog hose 400 3 Rechargeable flashlights 300 Jackhammer bits 100 Miscellaneous tools and equipment 550 TOTAL $2,600 50-048 Travel and Training Includes two (2) men to Hot Springs for short course and miscellaneous schooling and meetings. • 50-063 Telephone Expense Reflects an approximate 12% increase on phone bills plus the regular telephone lease expense. 50-064 Utilities Reflects a 10% increase. 50-080 Buildings and Grounds This account is decreased because of the extra expense in 1981-82 to remodel the rent house. 70-001- Maintenance Water Mains 100 Reflects increase in labor and vehicle charges. 71-001- Maintenance Fire Hydrants 100 Reflects increase emphasis on fire hydrant maintenance. • WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION CONTINUED 040-486 72-001- 100 Maintenance of Meters Reflects charges for raising meters which in the past was charged to Water Main Maintenance. 73-001- 100 Growth Area Mains Based on 1981-82 experience. 74-001- 100 Maintenance of Tools and Equipment This account reflects all hours when bad weather kept crews from working outside. In the years 1982-83 there will be a separate work order for this time called other work.This expense will remain in operations salaries. 77-001- 100 Tank Maintenance Reflects charges on maintaining our water storage tanks as well as the contract for inspection of tanks for corrosion control and cathodic protections. In the next fiscal year, this account will increase about $40,000 to $50,000. This will cover sand blasting and painting the tanks. 82-001- 100 Maintenance of Dams This account reflects cost of brushhogging dam fronts and maintenance of access roads. CAPITAL SCHEDULE - See Capital Budget for detail. WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION 040-486 EXPLANATION OF ACCOUNTS CAPITAL Water Service Connections 89-001 Salaries and Wages 89-025 Construction Materials. 89-083 Vehicle and Machine-Maint. 89-100 Miscellaneous Total Water Service Connections ACTUAL 1980-1981 $ 31,000 37,500 11,000 -0- 79,500 Growth Area Connections 90-001 Salaries and Wages 6,350 90-025 Construction Materials 4,800 90-083 Vehicles and Machine Maint. 2,400 90-100 Miscellaneous -0- Total Growth Area Connections 13,550 Water Mains 91-001 91-025 91-054 91-083 91-100 Total Salaries and Wages Construction Materials Contract Services Vehicles and Machine Maint Miscellaneous Water Mains Street Repairs 94-001 94-025 94-083 Total Salaries and Wages Construction Materials Vehicles and Machine Maint. Street Repairs Miscellaneous 99-200 Vehicles and Equipment 99-210 Easements Total Miscellaneous GRAND TOTAL TRANSMISSION AND DISTRIBUTION CAPITAL 20,000 6,350 402,288 8,500 1,080 438,218 8,500 20,500 3,000 32,000 60,500 (5,336) 55,164 $ 618,432 15 ESTIMATED 1981-1982 $ 17,693 16,520 5,800 -0- 40,013 4,431 1,580 1,370 -0- 7,381 30,188 51,330 223,540 4,500 -0- 309,558 7,350 22,300 3,200 32,850 10,570 6,050 16,620 $ 406,422 BUDGETED 1982-1983 $ 22,000 22,000 11,000 -0- 55,000 6,000 2,200 2,500 -0- 10,700 40,500 53,700 572,000 10,300 -0- 676,500 10,000 35,000 5,000 50,000 53,100 25,000 78,100 $ 870,300 WATER AND SEWER FUND SEWER MAINTENANCE AND COLLECTION 040-487 OPERATIONS Labor and Expenses 50-001 Salaries and Wages 50.-009 Office Supplies and Printing 50-010 Minor Equipment 50-011 Cleaning Supplies 50-048 Travel and Training 50-063 Telephone Expense 50-064 Utilities 50-080 Buildings and Grounds Maint. 50-082 Radio Maintenance 50-083 Vehicles and Machine Maint. 50-100 Miscellaneous 484 Total Operations -Labor and Expenses 57,831 Work for Other Departments 61-001 Salaries and Wages 61-025 Construction Materials 61-083 Vehicles and Machine Maint. Total Operations -Work for Other Departments ACTUAL 1980-1981 - 0- 17 813 38 975 1,444 50,072 3,406 582 - 0- Total Operations MAINTENANCE Tool and Equipment 74-001 Salaries and Wages 74-025 Construction Materials 74-083 Vehicles and Machine Maint. 74-100 Miscellaneous Total Maint-Tools and Equipment. Sewer Mains 75-001 75-012 75-025 75-067 75-083 75-100 Total 4,008 1,145 1,044 6,197 $ 64,028 $ 3,300 -0- 200 -0- 3,500 Salaries and Wages 67,963 Chemicals 8,083 Construction Materials 8,554 Insurance -Self -0- Vehicles and Machine Maint. 19,159 Miscellaneous -0- Maint.-Sewer Mains 103,759 1E; ESTIMATED 1981-1982 $ 200 90 1,140 -0- 200 1,320 67,000 900 630 -0- 130 71,610 2,157 340 600 3,097 $ 74,707 - 0- 65 110 -0- 175 92,882 2,200 13,700 35 38,000 - 0- 146,817 BUDGETED 1982-1983 $ 220 - 0- 1,850 50 1,000 1,500 73,700 1,000 700 - 0- 200 80,220 3,120 500 500 4,120 $ 84,340 $ 280 100 150 -0- 530 82,200 5,000 15,000 500 31,700 -0- 134,400 WATER AND SEWER FUND SEWER MAINTENANCE AND COLLECTION CONTINUED 040-487 Pumping Equipment 76-001 Salaries and Wages 76-025 Construction Materials 76-083 Vehicles and Machine Maint. Total Maintenance -Pumping Equip. Tank Maintenance ACTUAL 'ESTIMATED BUDGETED 1980-1981 1981-1982 1982 - 1983 34,188 7,012 1,597 42,797 48,108 6,400 5,800 60,308 45,000 9,000 __ 7,000 61,000 77-054 Contractual Services 1,291 -0- -0- 77-083 Vehicles and Machine Maint. 101 -0- -0- 77-100 Miscellaneous -0- -0- 0 Total Maintenance -Tanks 1,392 -0- — -0- Farmington and Greenland 80-001 Salaries and Wages 929 2,517 3,200 80-025 Construction Materials 65 -0- 150 80-083 Vehicles and Machine Taint. 155 • 425 500 Total Maint.-Farmington and — Greenland 1,149 _ 2,942 3,850 Total Maintenance $ 152,597 $ 210,242 $ 199,780 TOTAL SEWER MAINTENANCE AND COLLECTION BEFORE DEPRECIATION $ 216,625 $ 284,949 $ 284,070 Depreciation 85-105 Depreciation Expense 276,305 293,691 _ 289,95_0 GRAND TOTAL -SEWER MAINTENANCE AND COLLECTION $ 492,930 $ 578,640 1? $ 574,070